You are here
Guidance Document Database
The documents listed below are PBGC’s guidance documents, as defined by EO 13891, sec. 2(b), see Federal Register Notice. The contents of these documents do not have the force and effect of law, unless expressly authorized by statute or incorporated into a contract, and are not meant to bind the public in any way. These documents are intended only to provide clarity to the public regarding existing requirements under the law or agency policies. PBGC will only cite, use, or rely on any guidance that is not posted in this database to establish historical facts.
If you would like to request the withdrawal or modification of an existing guidance document, please submit your request, including your contact information, to the General Counsel at GuidanceComments@pbgc.gov or at Regulatory Affairs Division, Pension Benefit Guaranty Corporation, Office of the General Counsel, 1200 K Street NW, Washington, DC 20005–4026. For additional information, see PBGC’s procedures for guidance documents.
Title![]() |
Issuance Date | Agency Identifier | Topics | Summary | Posted Date |
---|---|---|---|---|---|
Opinion Letter 80-04 | 4-2-1980 | PBGC Op Let 80-4 | Premiums | Participant count is determined as of last day of previous plan year and may not be adjusted for changes that occur during the plan year. | 2-28-2020 |
Opinion Letter 80-09 | 6-9-1980 | PBGC Op Let 80-9 | Coverage, Professional service employer plan | Optician is not a professional individual for purposes of the Professional Service Employer plan exemption. | 2-28-2020 |
Opinion Letter 80-10 | 6-9-1980 | PBGC Op Let 80-10 | Coverage, Professional service employer plan | Food broker is not a professional individual for purposes of the Professional Service Employer plan exemption. | 2-28-2020 |
Opinion Letter 80-11 | 6-9-1980 | PBGC Op Let 80-11 | Coverage, Professional service employer plan | Artist-designer is not a professional individual for purposes of the Professional Service Employer plan exemption. | 2-28-2020 |
Opinion Letter 80-12 | 6-9-1980 | PBGC Op Let 80-12 | Coverage, Professional service employer plan | Real estate broker is not a professional individual for purposes of the Professional Service Employer plan exemption. | 2-28-2020 |
Opinion Letter 80-13 | 6-20-1980 | PBGC Op Let 80-13 | Coverage, Professional service employer plan | Provider of advertising and public relations services is not a professional individual for purposes of the Professional Service Employer plan exemption. | 2-28-2020 |
Opinion Letter 80-14 | 6-20-1980 | PBGC Op Let 80-14 | Coverage, Professional service employer plan | Forester is not a professional individual for purposes of the Professional Service Employer plan exemption. | 2-28-2020 |
Opinion Letter 80-15 | 6-20-1980 | PBGC Op Let 80-15 | Coverage, Professional service employer plan | River pilot is not a professional individual for purposes of the Professional Service Employer exemption. | 2-28-2020 |
Opinion Letter 80-16 | 9-23-1980 | PBGC Op Let 80-16 | Successor liability | Discusses successor plan requirements. | 2-28-2020 |
Opinion Letter 80-19 | 11-13-1980 | PBGC Op Let 80-19 | Coverage, Nonresident aliens | Plan meets the Nonresident Alien plan coverage exemption. All plan participants and records regarding plan located in Hong Kong. | 2-28-2020 |
Opinion Letter 80-22 | 12-16-1980 | PBGC Op Let 80-22 | Multiemployer, Termination | Discusses the rules governing plan termination and notes that the employers may owe withdrawal liability. | 2-28-2020 |
Opinion Letter 81-02 | 2-24-1981 | PBGC Op Let 81-2 | Coverage, Governmental plan | Plan meets the Governmental plan coverage exemption. | 2-28-2020 |
Opinion Letter 81-03 | 3-4-1981 | PBGC Op Let 81-3 | Coverage, Tribal plan, Governmental plan | Tribal plan meets the Governmental plan coverage exemption. | 2-28-2020 |
Opinion Letter 81-04 | 3-12-1981 | PBGC Op let 81-4 | Allocation of assets, Residual assets | A plan document’s provision allowing for reversion of residual plan assets to the plan sponsor was invalid and therefore residual assets were required to be distributed to participants. | 2-28-2020 |
Opinion Letter 81-06 | 4-1-1981 | PBGC Op Let 81-6 | Termination | Plan termination date agreed to by PBGC and the company was after participants had constructive notice of termination . | 2-28-2020 |
Opinion Letter 81-07 | 4-2-1981 | PBGC Op Let 81-7 | Benefit guarantee, tax qualification, Coverage | Following a restructuring of three pension plans maintained by one company, each restructured plan remains a Title IV covered plan, each plan qualifies as a successor plan, and the plan sponsor would be liable to PBGC for any funding deficiency at termination. | 2-28-2020 |
Opinion Letter 81-08 | 4-17-1981 | PBGC Op Let 81-8 | Termination, Coverage | A plan did not properly terminate and does not fit the exemption from Title IV coverage for plans that do not provide for employer contributions. | 2-28-2020 |
Opinion Letter 81-10 | 5-5-1981 | PBGC Op Let 81-10 | tax qualification, Coverage, Termination | A plan that in practice met the criteria for tax qualification for five years prior to its termination date was covered under Title IV at plan termination. | 2-28-2020 |
Opinion Letter 81-11 | 5-11-1981 | PBGC Op Let 81-11 | Termination, Benefit guarantee | PBGC did not guarantee benefits for a terminated plan, the termination of which was done in concert with the establishment of new retirement arrangements designed to provide substantially the same benefits. | 2-28-2020 |
Opinion Letter 81-12 | 5-13-1981 | PBGC Op Let 81-12 | Multiemployer, Withdrawal Liability, Allocation of assets | Addresses the meaning of “total amount contributed” for the purpose of the denominators in PBGC’s interim regulation on withdrawal liability alternative allocation methods. | 2-28-2020 |
Opinion Letter 81-13 | 5-13-1981 | PBGC Op Let 81-13 | Coverage, Governmental plan | A plan maintained by a company under contract to provide services for a Federal agency does not meet the Governmental plan coverage exemption. | 2-28-2020 |
Opinion Letter 81-15 | 5-28-1981 | PBGC Op Let 81-15 | Termination | PBGC accepted the withdrawal of a plan’s notice of intent to terminate because employers would continue to make contributions pursuant to their collective bargaining agreements and the plan participants would continue to receive credit under the plan for service with contributing employers. | 2-28-2020 |
Opinion Letter 81-16 | 6-8-1981 | PBGC Op Let 81-16 | Coverage, tax qualification | A retirement arrangement is not covered plan under Title IV because it is not tax qualified. | 2-28-2020 |
Opinion Letter 81-18 | 6-29-1981 | PBGC Op Let 81-18 | Residual assets | Addresses the distribution of residual assets to an employer. | 2-28-2020 |
Opinion Letter 81-19 | 7-1-1981 | PBGC Op Let 81-19 | Multiemployer, sale of assets, Withdrawal, Construction industry | Addresses the applicability of the “sale of assets exception: to the construction industry complete withdrawal rules. | 2-28-2020 |