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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 76-33 | 3-5-1976 | PBGC Op Let 76-33 | Reportable events | Plan merger constitutes a reportable event. |
2-28-2020 |
Opinion Letter 86-17 | 8-13-1986 | PBGC Op Let 86-17 | Partial Withdrawal, Multiemployer, Withdrawal Liability | Addresses whether a partial withdrawal occurs when an employer outsources work to a third party. |
2-28-2020 |
Opinion Letter 90-01 | 3-20-1990 | PBGC Op Let 90-01 | Asset Sale Exception, Secondary Liability of seller, Multiemployer, Withdrawal Liability | Addresses whether a withdrawal from a multiemployer plan will be triggered by various circumstances occurring after a 4204 sale of assets such as a second subsequent sale or a change in corporate structure. |
2-28-2020 |
Opinion Letter 75-107 | 11-21-1975 | PBGC Op Let 75-107 | Professional service employer plan, Coverage | Pharmacist is a professional individual for purposes of the Professional Service Employer plan exemption. |
2-28-2020 |
Opinion Letter 75-42 | 7-2-1975 | PBGC Op Let 75-42 | Nonresident aliens, Coverage | Canadian participants are covered. |
2-28-2020 |
Opinion Letter 91-07 | 10-1-1991 | PBGC Op Let 91-07 | Multiemployer, Withdrawal Liability | Addresses the ability of an employer challenging its withdrawal liability assessment, to raise additional issues for review by the multiemployer plan, or in arbitration, after making its initial submission. |
2-28-2020 |
Opinion Letter 74-15 | 11-13-1974 | PBGC Op Let 74-15 | tax qualification, Coverage | Tax qualified defined benefit plans are generally covered under Title IV. |
2-28-2020 |
Opinion Letter 86-28 | 12-31-1986 | PBGC Op Let 86-28 | Benefit guarantee | PBGC deducts an annuity purchase when calculating a participant’s maximum guaranteed benefit. |
2-28-2020 |
Opinion Letter 87-13 | 11-23-1987 | PBGC Op Let 87-13 | Merger, Bargaining representative, Multiemployer | Addresses issues concerning the merger of a multiemployer defined benefit plan with a defined contribution plan. |
2-28-2020 |
Opinion Letter 82-38 | 12-14-1982 | PBGC Op Let 82-38 | Shareholders, Multiemployer, Withdrawal Liability | Addresses whether officers or shareholders may be held liable for a corporation’s withdrawal liability. |
2-28-2020 |
Opinion Letter 78-18 | 8-4-1978 | PBGC Op Let 78-18 | Benefit guarantee | PBGC guaranteed benefits are not impacted by funding difficulties, and an employer is liable to PBGFC to the extent guaranteed benefits exceed plan assets |
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 90-05 | 10-11-1990 | PBGC Op Let 90-5 | Termination, Lump sum, Benefits | PBGC, once it is appointed statutory trustee of a terminated plan, pays lump sums to participants entitled to small benefits. |
2-28-2020 |
Opinion Letter 88-03 | 3-22-1988 | PBGC Op Let 88-03 | Plan amendment, Multiemployer | Addresses the legal effect of PBGC approval of a multiemployer plan amendment. |
2-28-2020 |
Opinion Letter 75-85 | 9-11-1975 | PBGC Op Let 75-85 | Defined benefit plan | A plan where participants are eligible for benefits as calculated from time to time by an actuary is a defined benefit plan providing basic benefits. |
2-28-2020 |
Opinion Letter 76-85 | 6-21-1976 | PBGC Op Let 76-85 | Benefit guarantee | PBGC is precluded from guaranteeing expanded benefits to which participants would become entitled to (become nonforfeitable) upon the plan’s termination. |
2-28-2020 |
Opinion Letter 76-96 | 8-2-1976 | PBGC Op Let 76-96 | Professional service employer plan, Coverage | Employer is an association of medical doctors, principal business is administrative in nature. Plan does not meet the Professional Service Employer plan exemption. |
2-28-2020 |
Opinion Letter 82-24 | 8-5-1982 | PBGC Op Let 82-24 | Mass Withdrawal, Multiemployer | Review of rules governing plan administration after mass withdrawal; modification of withdrawal liability payment schedules; and recharacterization of contributions as withdrawal liability payments. |
2-28-2020 |
Opinion Letter 85-30 | 12-9-1985 | PBGC Op Let 85-30 | Reciprocity agreement, Termination, Multiemployer | A terminated multiemployer plan cannot transfer assets and liabilities to other multiemployer plans pursuant to reciprocity agreement. |
2-28-2020 |
Opinion Letter 81-32 | 9-25-1981 | PBGC Op Let 81-32 | Asset Sale Exception, Withdrawal, Multiemployer | Regards a statutory provision under which a contributing employer to a multiemployer plan that sells its assets to an unrelated buyer does not withdraw from the plan if (among other things) the buyer posts a bond or escrow for 5 years and the sales contract makes the seller secondarily liable if the buyer withdraws during the 5 plan years after the sale. This opinion letter addresses whether the buyer may escrow a letter of credit instead of cash. |
2-28-2020 |
Opinion Letter 93-02 | 7-7-1993 | PBGC Op Let 93-02 | Partial Withdrawal, Multiemployer | Discusses the calculation of partial withdrawal liability following a 70 percent decline in contributions. |
2-28-2020 |
Opinion Letter 89-09 | 11-28-1989 | PBGC Op Let 89-9 | Tribal plan, Coverage | Plan does not meet Title IV coverage exemption since activities covered by the plan were off-reservation commercial activities carried on for profit. |
2-28-2020 |
Opinion Letter 75-54 | 6-23-1975 | PBGC Op Let 75-45 | Coverage | Title IV does not cover deposits made into a Keogh Trust. |
2-28-2020 |
Opinion Letter 76-76 | 6-8-1976 | PBGC Op Let 76-76 | Termination | Addresses a plan’s notice of intent to terminate, date of plan termination, and the ability to terminate the plan by agreement. |
2-28-2020 |
Opinion Letter 85-15 | 5-31-1985 | PBGC Op Let 85-15 | Avoidance transactions, sale of assets, Multiemployer, Withdrawal Liability | Addresses whether the rule against transactions with a principal purpose to avoid withdrawal liability can apply when a transaction meets the sale of assets exception requirements. |
2-28-2020 |