Guidance Document Database

Licensed veterinarians are “licensed practitioners of the healing arts” for purposes of the Professional Service Employer plan exemption.

Discusses the conditions under which a plan administrator would be subject to personal liability to cover unpaid premiums.

A successor plan’s tax-qualified status cannot be attributed to another, non-qualified plan, and the phase-in of PBGC’s guarantee begins only when the plan is covered.

Addresses the definition of the term "building and construction industry" for purposes of the construction industry exception to withdrawal.

Plans found not to be successor plans where there is a clear delineation of separate plans maintained by separate employers with the phase-in of guaranteed benefits beginning at the later of the adoption date or effective date of each plan.

Addresses whether an employer who contributes to a multiemployer plan withdraws from the plan as a consequence of forming a wholly owned subsidiary which assumes all of its obligations to the plan.

Plan meets the Governmental plan coverage exemption.

Implementation Guidelines do not apply to split-up of pension plan, with subsequent termination of one plan and reversion of excess assets.

Plan is not an Individual account. Plan is not exempt from Title IV coverage.

Premiums may be paid from the plan's assets or the employer's assets.

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.

Addresses the definition of the term "building and construction industry" for purposes of the construction industry exception to withdrawal.

Addresses ambiguities and how PBGC will resolve them in the application of the phase-in of guaranteed benefits.

Plan is a pay as you go plan. Plan is not tax qualified and thus is not covered under Title IV.

A physician-owned company is a professional service employer plan.

Plan does not meet the Governmental plan coverage exemption.

Addresses the distribution of residual assets to an employer.

Individual account plan is exempt from coverage

Following plan terms, the plan may be charged for reasonable termination-related expenses for which the plan is responsible.

Discusses how pre-MPPAA withdrawals affect the calculation of the annual withdrawal liability payment.

Addresses determining the date of a construction industry employer's withdrawal from a multiemployer plan in the context of a labor dispute.

No plan termination occurred when subsidiaries ended plan participation.

Defined contribution plans are not covered plans under Title IV.

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.

PBGC could not determine that an employer engaged in services different than those specified in 4021(c) was a professional service employer.