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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 83-05 | 2-2-1983 | PBGC Op Let 83-5 | Restoration | Conditions under which PBGC would allow a company to restore its pension plan after filing a notice to terminate. |
2-28-2020 |
Opinion Letter 85-04 | 1-30-1985 | PBGC Op Let 85-04 | Multiemployer, Withdrawal Liability | Addresses how to reduce withdrawal liability for liability already assessed for a previous partial withdrawal. PBGC subsequently adopted a rule addressing the issue. (See 29 CFR part 4206.) |
2-28-2020 |
Opinion Letter 80-19 | 11-13-1980 | PBGC Op Let 80-19 | Nonresident aliens, Coverage | Plan meets the Nonresident Alien plan coverage exemption. All plan participants and records regarding plan located in Hong Kong. |
2-28-2020 |
Opinion Letter 81-23 | 8-14-1981 | PBGC Op Let 81-23 | Governmental plan, Coverage | Plan meets the Governmental plan coverage exemption. |
2-28-2020 |
Opinion Letter 85-21 | 8-26-1985 | PBGC Op Let 85-21 | Implementation Guidelines, Termination | Implementation Guidelines do not apply to split-up of pension plan, with subsequent termination of one plan and reversion of excess assets. |
2-28-2020 |
Opinion Letter 76-86 | 6-25-1976 | PBGC Op Let 76-86 | Individual account plan, Coverage | Plan is not an Individual account. Plan is not exempt from Title IV coverage. |
2-28-2020 |
Opinion Letter 74-10 | 11-8-1974 | PBGC Op Let 74-10 | Premiums | Premiums may be paid from the plan's assets or the employer's assets. |
2-28-2020 |
Opinion Letter 84-06 | 10-25-1984 | PBGC Op Let 84-6 | Termination | Denies a Notice of Intent to Terminate on the basis that the plan did not intend to provide for annuity purchase for actives, instead spinning them off into a new plan. |
2-28-2020 |
Opinion Letter 82-09 | 3-26-1982 | PBGC Op Let 82-09 | Construction industry, Multiemployer, Withdrawal Liability | Addresses the definition of the term "building and construction industry" for purposes of the construction industry exception to withdrawal. |
2-28-2020 |
Opinion Letter 75-23 | 3-11-1975 | PBGC Op Let 75-23 | Benefit guarantee | Addresses ambiguities and how PBGC will resolve them in the application of the phase-in of guaranteed benefits. |
2-28-2020 |
Opinion Letter 76-63 | 5-6-1976 | PBGC Op Let 76-63 | tax qualification, Coverage | Plan is a pay as you go plan. Plan is not tax qualified and thus is not covered under Title IV. |
2-28-2020 |
Opinion Letter 91-01 | 1-14-1991 | PBGC Op Let 91-1 | Termination, annuities | Once irrevocable commitments are purchased, PBGC no longer guarantees the benefits. |
2-28-2020 |
Opinion Letter 82-14 | 4-20-1982 | PBGC Op Let 82-14 | Multiemployer, Unfunded vested benefits | Addresses the contribution periods used in calculating an employer’s allocable share of a multiemployer plan’s unfunded vested benefits for the last plan year ending before April 29, 1980. |
2-28-2020 |
Opinion Letter 92-03 | 5-1-1992 | PBGC Op Let 92-03 | Asset Sale Exception, Multiemployer | Addresses the bond requirement under section 4204 in the event the seller liquidates or distributes its assets subsequent to the sale. |
2-28-2020 |
Opinion Letter 83-20 | 9-2-1983 | PBGC Op Let 83-20 | Partial Withdrawal, Multiemployer | Addresses whether a partial withdrawal occurs when an employer that operates two terminals in a metropolitan area, each under a separate collective bargaining agreement requiring contributions to the same multiemployer plan, closes one terminal but continues to perform the work of the closed terminal through the remaining terminal and other outlying terminals. |
2-28-2020 |
Opinion Letter 86-08 | 3-24-1986 | PBGC Op Let 86-8 | Employer, Controlled groups | Addresses the proper method for determining withdrawal liability when the liable employer is a group of trades or businesses under common control within the meaning of section 4001. |
2-28-2020 |
Opinion Letter 77-145 | 5-24-1977 | PBGC Op Let 77-145 | Professional service employer plan, Coverage | Employer providing consulting services in bio-mechanics, forensic physics, traffic reconstruction, injury analysis, and automotive and traffic safety is a Professional Services Employer and is exempt under Title IV. |
2-28-2020 |
Opinion Letter 82-37 | 12-9-1982 | PBGC Op Let 82-37 | Employer, Multiemployer, Withdrawal Liability | Addresses the definition of employer in the context of building cleaners at an office building. |
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 86-10 | 4-10-1986 | PBGC Op Let 86-10 | Joint employers, Multiemployer, Withdrawal Liability | Addresses calculation of withdrawal liability for a "joint employer” that is no longer required to contribute. |
2-28-2020 |
Opinion Letter 76-56 | 4-21-1976 | PBGC Op Let 76-56 | Coverage | Plan must be communicated to eligible participants to be tax qualified and a Title IV covered plan. |
2-28-2020 |
Opinion Letter 76-03 | 1-8-1976 | PBGC Op Let 76-3 | Allocation of assets, Termination | 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 74-25 | 11-8-1974 | PBGC Op Let 74-25 | Nonresident aliens, Coverage | Plan of Canadian company with mostly Canadian participants is not covered under Title IV. |
2-28-2020 |
Opinion Letter 84-04 | 4-20-1984 | PBGC Op Let 84-4 | Benefit guarantee | Benefits which became vested solely on account of termination are not guaranteed. |
2-28-2020 |
Opinion Letter 81-9 | 4-30-1981 | PBGC Op Let 81-9 | Successor liability | Asset purchaser assuming some pension plans not successor corporation to the seller with respect to plans left with the seller; purchaser is liable for plans it assumed; liability to PBGC is not limited by any agreement between seller and purchaser as to the amount of liability purchaser was willing to assume. |
2-28-2020 |