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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 or at Regulatory Affairs Division, Pension Benefit Guaranty Corporation, Office of the General Counsel, 1200 K Street NW, Washington, DC 20005–4026.

Title Issuance Datesort descending Agency Identifier Topics Summary Posted Date
Opinion Letter 75-39 10-8-1975 PBGC Op Let 75-39 Coverage, Substantial owners plan A plan maintained exclusively for substantial owners is exempt from coverage under Title IV. 2-28-2020
Opinion Letter 75-55 11-10-1975 PBGC Op Let 75-55 Coverage, plan document A plan without a written plan document is not a qualified plan and is excluded from coverage. 2-28-2020
Opinion Letter 75-49 11-10-1975 PBGC Op Let 75-49 Coverage, Professional service employer plan A plan maintained by an actuary with the principal business the performance of actuarial services is a professional service employer plan. 2-28-2020
Opinion Letter 75-106 11-14-1975 PBGC Op Let 75-106 Coverage, Individual account plan Plan is not an Individual account plan because it does not provide for individual accounts for each participant. Plan is covered under Title IV. 2-28-2020
Opinion Letter 75-17 11-14-1975 PBGC Op Let 75-17 Coverage, Individual account plan Addresses the individual account plan coverage exemption. 2-28-2020
Opinion Letter 75-48 11-19-1975 PBGC Op Let 75-48 Coverage, Premiums Fully insured plans are required to pay premiums. 2-28-2020
Opinion Letter 75-107 11-21-1975 PBGC Op Let 75-107 Coverage, Professional service employer plan Pharmacist is a professional individual for purposes of the Professional Service Employer plan exemption. 2-28-2020
Opinion Letter 75-113 12-3-1975 PBGC Op Let 75-113 Coverage Plan continues to be covered under Title IV because IRS has not determined the plan is disqualified. 2-28-2020
Opinion Letter 75-78 12-3-1975 PBGC Op Let 75-78 Premiums A plan that established itself and had its first plan year end on the same day must pay partial premiums for that plan year. 2-28-2020
Opinion Letter 75-53 12-4-1975 PBGC Op Let 75-53 Coverage, Nonresident aliens Plan is governed by laws of Virgin Islands. Plan is not a qualified plan and is exempt from coverage under Title IV. 2-28-2020
Opinion Letter 75-44 12-8-1975 PBGC Op Let 75-44 Coverage, Governmental plan, “Established and maintained” A plan maintained by a public agency or political subdivision which has been taken over from a private business is excluded from coverage. 2-28-2020
Opinion Letter 75-31 12-12-1975 PBGC Op Let 75-31 Allocation of assets, Termination A proposed plan distribution must be in compliance with § 4044 regardless of whether the IRS has issued a determination letter regarding a plan termination. IRS cannot issue an exception to section 4044. 2-28-2020
Opinion Letter 75-32 12-31-1975 PBGC Op Let 75-32 Plan assets, Allocation of assets Assets intended to fund insurance company annuities, but which are retained by the plan are subject to allocation procedures. 2-28-2020
Opinion Letter 75-116 12-31-1975 PBGC Op Let 75-116 Termination, Withdrawal Discusses the difference between a multiemployer plan and a multiple employer plan and the termination provisions applicable to the latter. 2-28-2020
Opinion Letter 76-03 1-8-1976 PBGC Op Let 76-3 Termination, Allocation of assets Plan administrator must allocate assets to participant receiving early retirement benefits and may not allocate assets to participants whose benefit claims had been fully satisfied prior to termination of plan. 2-28-2020
Opinion Letter 76-09 1-14-1976 PBGC Op Let 76-9 Controlled groups Discusses considerations PBGC would apply in determining whether parent-subsidiary group created a single plan or multiple separate plans managed under a single trust. 2-28-2020
Opinion Letter 76-07 1-14-1976 PBGC Op Let 76-7 Coverage, Individual account plan Title IV does not cover Individual account plans or welfare plans. 2-28-2020
Opinion Letter 76-11 1-20-1976 PBGC Op Let 76-11 Reportable events Transfer of plan assets to another plan does not require PBGC approval, but it is a reportable event requiring notification. 2-28-2020
Opinion Letter 76-12 1-27-1976 PBGC Op Let 76-12 Individual account plan Amendment of a plan from a defined benefit plans to an individual account plan results in the plan’s termination. 2-28-2020
Opinion Letter 76-17 2-5-1976 PBGC Op Let 76-17 Benefit guarantee Discusses benefit guaranty and its limits for a retiree receiving monthly benefits from an ongoing plan. 2-28-2020
Opinion Letter 76-24 2-14-1976 PBGC Op Let 76-24 Merger, Reportable events PBGC approval is not needed to merge a single employer plan into a multiemployer plan, but such a transaction would be a reportable event. 2-28-2020
Opinion Letter 76-28 2-24-1976 PBGC Op Let 76-28 Coverage Advises that defined contribution plans which defined benefit features may be subject to coverage. 2-28-2020
Opinion Letter 76-31 3-3-1976 PBGC Op Let 76-31 Allocation of assets, Benefit guarantee Section 4044 asset allocation rules take precedence over any contrary plan provisions. 2-28-2020
Opinion Letter 76-33 3-5-1976 PBGC Op Let 76-33 Reportable events Plan merger constitutes a reportable event. 2-28-2020
Opinion Letter 76-34 3-8-1976 PBGC Op Let 76-34 Termination, Voluntary plan termination Involuntary termination requirements in section 4042(a) do not apply to voluntary terminations under section 4041. 2-28-2020