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Guidance Document Database

The documents listed below are PBGC’s guidance documents. 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.

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.

Titlesort descending 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

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