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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 77-136 | 3-29-1977 | PBGC Op Let 77-136 | Disability benefits, Benefit guarantee | Disability benefits guaranteed where participants satisfied plan conditions necessary to receive the benefit before the date of plan termination. |
2-28-2020 |
Opinion Letter 77-168 | 10-27-1977 | PBGC Op Let 77-168 | Professional service employer plan, Coverage | Employer’s principal business is the installation of cathodic protection systems, employer is not a Professional Service Employer and plan is covered under Title IV. |
2-28-2020 |
Opinion Letter 86-22 | 10-14-1986 | PBGC Op Let 86-22 | Multiemployer, Withdrawal Liability | Provides that PBGC approval is not required for a multiemployer plan to adopt a different statutory allocation method for unfunded vested benefits. However, PBGC approval is required for the adoption of an alternative allocation method (i.e. any method other than the four statutory methods). |
2-28-2020 |
Opinion Letter 75-46 | 9-23-1975 | PBGC Op Let 75-46 | Governmental plan, Coverage | A plan sponsored by a political subdivision that has taxing power is excluded from coverage. |
2-28-2020 |
Opinion Letter 76-60 | 4-30-1976 | PBGC Op Let 76-60 | Residual assets | Any amendment to a terminating or terminated plan to allow a return of excess plan assets to the employer conflicts with direct statutory provisions and legislative intent. |
2-28-2020 |
Opinion Letter 91-08 | 12-9-1991 | PBGC Op Let 91-08 | Post-termination Distribution of Assets, Missing participants, Multiemployer | Addresses post-termination distribution of a multiemployer plan's assets when participants are missing. |
2-28-2020 |
Opinion Letter 81-08 | 4-17-1981 | PBGC Op Let 81-8 | Termination, Coverage | A plan did not properly terminate and does not fit the exemption from Title IV coverage for plans that do not provide for employer contributions. |
2-28-2020 |
Opinion Letter 77-140 | 4-15-1977 | PBGC Op Let 77-140 | Governmental plan, Coverage | Plans maintained by instrumentalities of the Federal government are exempt from coverage under the Governmental plan coverage exemption. |
2-28-2020 |
Opinion Letter 87-02 | 1-28-1987 | PBGC Op Let 87-02 | sale of assets, Multiemployer, Withdrawal Liability | Addresses the definition of the term “assets” for the purpose of the sale-of-assets exception to withdrawal. |
2-28-2020 |
Opinion Letter 75-104 | 7-8-1975 | PBGC Op Let 75-104 | Professional service employer plan, Coverage | Licensed veterinarians are “licensed practitioners of the healing arts” for purposes of the Professional Service Employer plan exemption. |
2-28-2020 |
Opinion Letter 94-06 | 9-28-1994 | PBGC Op Let 94-6 | Plan administrator, Premiums | Discusses the conditions under which a plan administrator would be subject to personal liability to cover unpaid premiums. |
2-28-2020 |
Opinion Letter 79-15 | 11-15-1979 | PBGC Op Let 79-15 | Coverage; Guarantee phase-in | 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. |
2-28-2020 |
Opinion Letter 83-13 | 6-10-1983 | PBGC Op Let 83-13 | 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 86-09 | 4-10-1986 | PBGC Op Let 86-9 | Successor liability, Plans covered, Benefit guarantee | 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. |
2-28-2020 |
Opinion Letter 83-11 | 5-16-1983 | PBGC Op Let 83-11 | Withdrawal, Multiemployer | 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. |
2-28-2020 |
Opinion Letter 81-16 | 6-8-1981 | PBGC Op Let 81-16 | tax qualification, Coverage | A retirement arrangement is not covered plan under Title IV because it is not tax qualified. |
2-28-2020 |
Opinion Letter 85-01 | 1-4-1985 | PBGC Op Let 85-01 | Multiemployer, Withdrawal Liability | Addresses interest factors applicable to withdrawal liability installments paid other than quarterly. Corrected by Opinion Letter 85-18. |
2-28-2020 |
Opinion Letter 76-103 | 8-23-1976 | PBGC Op Let 76-103 | Death benefits, Benefit guarantee | PBGC’s position on guaranty of death benefit. |
2-28-2020 |
Opinion Letter 77-171 | 12-16-1977 | PBGC Op Let 77-171 | Plan that has not provided for employer contributions, Coverage | Funds contributed to a plan whether paid directly by the local union maintaining it or indirectly through deductions from membership dues are employer contributions and the plan is covered under Title IV |
2-28-2020 |
Opinion Letter 81-27 | 8-28-1981 | PBGC Op Let 81-27 | Bargaining representative, Multiemployer | Addresses the special rules governing a transfer between multiemployer plans where an employer withdraws from a plan because the union bargaining with that employer has been changed as a result of the certification of a different union. |
2-28-2020 |
Opinion Letter 87-08 | 8-14-1987 | PBGC Op Let 87-08 | Multiemployer, Withdrawal Liability | Addresses whether a contributing employer to a multiemployer plan withdraws by subcontracting out its work to another contributing employer such that contributions are unaffected. |
2-21-2020 |
Opinion Letter 78-1 | 1-5-1978 | PBGC Op Let 78-1 | Church plans; Premiums, Coverage | Church plan status is determined by the IRS, must get an IRS ruling on church plan status. |
2-28-2020 |
Opinion Letter 76-09 | 1-14-1976 | PBGC Op Let 76-9 | Controlled groups | Discusses considerations PBGC would apply in determining whether parent-subsidiary group created a single plan or multiple separate plans managed under a single trust. |
2-28-2020 |
Opinion Letter 77-139 | 4-13-1977 | PBGC Op Let 77-139 | Substantial owners plan, Coverage | A plan with a participant who is the sole stockholder meets the Substantial Owner exemption from plan coverage under Title IV. |
2-28-2020 |
Opinion Letter 80-16 | 9-23-1980 | PBGC Op Let 80-16 | Successor liability | Discusses successor plan requirements. |
2-28-2020 |