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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 comment on an existing guidance document, please submit your comment, 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, 445 12th Street, SW, Washington, DC 20024-2101.
Title | Issuance Date | Agency Identifier (indexed field) | Topics | Summary | Posted Date |
---|---|---|---|---|---|
Opinion Letter 81-40 | 12-9-1981 | PBGC Op Let 81-40 | Governmental plan, Coverage | Plan does not meet the Governmental plan coverage exemption. |
2-28-2020 |
Opinion Letter 81-24 | 8-21-1981 | PBGC Op Let 81-24 | Residual assets | Addresses the distribution of residual assets to an employer. |
2-28-2020 |
Opinion Letter 75-13 | 1-6-1975 | PBGC Op Let 75-13 | Individual account plan, Coverage | Individual account plan is exempt from coverage |
2-28-2020 |
Opinion Letter 77-160 | 8-30-1977 | PBGC Op Let 77-160 | Allocation of assets | Following plan terms, the plan may be charged for reasonable termination-related expenses for which the plan is responsible. |
2-28-2020 |
Opinion Letter 85-27 | 12-2-1985 | PBGC Op Let 85-27 | Pre-MPPAA withdrawals, Multiemployer, Withdrawal Liability | Discusses how pre-MPPAA withdrawals affect the calculation of the annual withdrawal liability payment. |
2-28-2020 |
Opinion Letter 88-08 | 5-2-1988 | PBGC Op Let 88-08 | Withdrawal, Construction industry, Multiemployer, Withdrawal Liability | Addresses determining the date of a construction industry employer's withdrawal from a multiemployer plan in the context of a labor dispute. |
2-28-2020 |
Opinion Letter 76-117 | 11-3-1976 | PBGC Op Let 76-117 | Termination | No plan termination occurred when subsidiaries ended plan participation. |
2-28-2020 |
Opinion Letter 75-15 | 1-24-1975 | PBGC Op Let 75-15 | defined contribution plans, Coverage | Defined contribution plans are not covered plans under Title IV. |
2-28-2020 |
Opinion Letter 94-05 | 9-27-1994 | PBGC Op Let 94-05 | Multiemployer, Withdrawal Liability, Unfunded vested benefits | Addresses whether the amount of a multiemployer plan’s unfunded vested benefits may be retroactively corrected when a computational error resulted in overassessment and overpayment of withdrawal liability. |
2-28-2020 |
Opinion Letter 74-27 | 12-13-1974 | PBGC Op Let 74-27 | Professional service employer plan, Coverage | PBGC could not determine that an employer engaged in services different than those specified in 4021(c) was a professional service employer. |
2-28-2020 |
Opinion Letter 83-01 | 1-4-1983 | PBGC Op Let 83-1 | Investigatory authority | PBGC not subject to state divorce court; PBGC’s authority is limited by the terms of title IV of ERISA and therefore the PBGC cannot submit to the state court's jurisdiction. |
2-28-2020 |
Opinion Letter 92-04 | 6-18-1992 | PBGC Op Let 92-04 | Asset Sale Exception, Multiemployer | Addresses variances from the bond/escrow and contract-language prerequisites to the asset sale exception to withdrawal. |
2-28-2020 |
Opinion Letter 76-112 | 9-28-1976 | PBGC Op Let 76-112 | Benefit guarantee | A participant who has completed the requisite number of years of service and has attained retirement age has a nonforfeitable vested benefit in the plan, even if he has not ended his employment as the time of plan termination. |
2-28-2020 |
Opinion Letter 92-01 | 3-30-1992 | PBGC Op Let 92-01 | Partial Withdrawal, Controlled groups, sale of assets, Multiemployer | Addresses the calculation of withdrawal liability in a situation where several members of a controlled group have an obligation to contribute to the same multiemployer pension plan and are sold or liquidated in a series of transactions. |
2-28-2020 |
Opinion Letter 96-01 | 6-27-1996 | PBGC Op Let 96-1 | Professional service employer plan, Coverage | Economist is a professional individual for purposes of the Professional Service Employer plan coverage exemption. |
2-28-2020 |
Opinion Letter 87-01 | 1-23-1987 | PBGC Op Let 87-01 | Bankruptcy, Multiemployer, Withdrawal Liability | Addresses the circumstances under which a bankruptcy proceeding may give rise to withdrawal liability. |
2-28-2020 |
Opinion Letter 78-14 | 6-30-1978 | PBGC Op Let 78-14 | Nonresident aliens, Coverage | Plan of an employer located in Canada that is a division of a company incorporated in the US is a foreign plan and is not covered under Title IV. |
2-28-2020 |
Opinion Letter 85-11 | 5-14-1985 | PBGC Op Let 85-11 | Asset reversion, Termination | A split-up of one plan and the termination of another is not subject to the asset reversion implementation guidelines; PBGC recognizes the termination and reestablishment of a plan. |
2-28-2020 |
Opinion Letter 75-45 | 6-30-1975 | PBGC Op Let 75-45 | Governmental plan, Coverage | Plan of transit system acquired by county is excluded from coverage. |
2-28-2020 |
Opinion Letter 83-22 | 9-15-1983 | PBGC Op Let 83-22 | Allocation of assets | Excess assets do not revert to the plan sponsor. |
2-28-2020 |
Opinion Letter 76-70 | 5-24-1976 | PBGC Op Let 76-70 | Allocation of assets, Termination | Discusses mechanics of converting defined benefit plan to an individual account plan. |
2-28-2020 |
Opinion Letter 87-11 | 10-22-1987 | PBGC Op Let 87-11 | Allocation of assets, Termination | Plan assets must be allocated in succession to the benefits described in each of the six priority categories established by statute. |
2-28-2020 |
Opinion Letter 82-22 | 8-3-1982 | PBGC Op Let 82-22 | Partial Withdrawal, Multiemployer | This opinion letter addresses the meaning of the term "facility" for purposes of partial withdrawal. |
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 82-18 | 6-9-1982 | PBGC Op Let 82-18 | Professional service employer plan, Coverage | Pharmacist is a professional individual for purposes of the Professional Service Employer plan exemption. |
2-28-2020 |