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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.
| Title |
Issuance Date |
Agency Identifier | Topics | Summary | Posted Date |
|---|---|---|---|---|---|
| Opinion Letter 75-10 | 4-8-1975 | PBGC Op Let 75-10 | Coverage, Individual account plan | Individual account plan exemption from coverage. | 2-28-2020 |
| Opinion Letter 75-2 | 4-4-1975 | PBGC Op Let 75-2 | Coverage, Individual account plan | Individual account plan is exempt from coverage under Title IV. | 2-28-2020 |
| Opinion Letter 75-04 | 3-20-1975 | PBGC Op Let 75-4 | Coverage, Individual account plan | Plan is not an Individual account plan and is not exempt from coverage under Title IV. | 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 75-20 | 1-24-1975 | PBGC Op Let 75-20 | Coverage, Professional service employer plan | Licensed veterinarians are “licensed practitioners of the healing arts” for purposes of the Professional Service Employer plan exemption. | 2-28-2020 |
| Opinion Letter 75-15 | 1-24-1975 | PBGC Op Let 75-15 | Coverage, defined contribution plans | Defined contribution plans are not covered plans under Title IV. | 2-28-2020 |
| Opinion Letter 75-21 | 1-24-1975 | PBGC Op Let 75-21 | Benefits, plan document | PBGC will look to the terms of the plan documents in determining whether a benefit is nonforfeitable. | 2-28-2020 |
| Opinion Letter 75-06 | 1-21-1975 | PBGC Op Let 75-6 | Plan year | A plan year is the fiscal year on which the records of a plan are kept. | 2-28-2020 |
| Opinion Letter 75-11 | 1-14-1975 | PBGC Op Let 75-11 | Interest, Penalties | PBGC is not authorized to waive interest charges on late premium payments. | 2-28-2020 |
| Opinion Letter 75-19 | 1-9-1975 | PBGC Op Let 75-19 | Coverage, Professional service employer plan, Substantial owners plan | Addresses the Professional Service Employer plan and Substantial Owner plan coverage exemptions. | 2-28-2020 |
| Opinion Letter 75-13 | 1-6-1975 | PBGC Op Let 75-13 | Coverage, Individual account plan | Individual account plan is exempt from coverage | 2-28-2020 |
| Opinion Letter 74-08 | 12-23-1974 | PBGC Op Let 74-8 | Premiums, tax qualification | A plan is covered for purposes of premium payments on the later of the date of establishment or the effective date. | 2-28-2020 |
| Opinion Letter 74-23 | 12-18-1974 | PBGC Op Let 74-23 | Coverage | A plan maintained by a union and funded only by contributions from union members is not covered under Title IV | 2-28-2020 |
| Opinion Letter 74-27 | 12-13-1974 | PBGC Op Let 74-27 | Coverage, Professional service employer plan | 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 74-19 | 12-13-1974 | PBGC Op Let 74-19 | Coverage | A tax qualified defined benefit plan is covered. | 2-28-2020 |
| Opinion Letter 74-21 | 12-13-1974 | PBGC Op Let 74-21 | Coverage | Profit sharing plans are excluded from coverage under Title IV. | 2-28-2020 |
| Opinion Letter 74-24 | 12-12-1974 | PBGC Op Let 74-24 | Coverage | A plan maintained by a union and funded only by contributions from union members is not covered under Title IV | 2-28-2020 |
| Opinion Letter 74-28 | 12-6-1974 | PBGC Op Let 74-28 | Benefit guarantee | PBGC’s plan termination insurance program covers retirees in pay status. | 2-28-2020 |
| Opinion Letter 74-18 | 12-5-1974 | PBGC Op Let 74-18 | Coverage, tax qualification | Plan that is tax-qualified under IRC 401(a) is covered by Title IV. | 2-28-2020 |
| Opinion Letter 74-20 | 12-5-1974 | PBGC Op Let 74-20 | Coverage, Individual account plan | Individual account plan is exempt from coverage under Title IV. | 2-28-2020 |
| Opinion Letter 74-16 | 11-14-1974 | PBGC Op Let 74-16 | Coverage | Plans funded exclusively by individual insurance or annuity policies are exempt from coverage under Title IV. | 2-28-2020 |
| Opinion Letter 74-03 | 11-14-1974 | PBGC Op Let 74-3 | Coverage, Individual account plan | Title IV excludes a defined benefit plan to the extent it is treated as an Individual account plan under 1002(35)(B). | 2-28-2020 |
| Opinion Letter 74-17 | 11-14-1974 | PBGC Op Let 74-17 | Coverage, Individual account plan, Professional service employer plan | Professional service employer plans and individual account plans are excluded from coverage. | 2-28-2020 |
| Opinion Letter 74-06 | 11-14-1974 | PBGC Op Let 74-6 | Coverage, Nonresident aliens | Plan is not exempt from coverage under Title IV because of Canadian participants. | 2-28-2020 |
| Opinion Letter 74-26 | 11-14-1974 | PBGC Op Let 74-26 | Coverage, Professional service employer plan | Company owners are physicians and company provides medical services. Plan is exempt as a Professional Servicer Employer plan. | 2-28-2020 |