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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 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.

Titlesort ascending Issuance Date Agency Identifier Topics Summary Posted Date
Opinion Letter 85-06 2-1-1985 PBGC Op Let 85-6 Premiums Each plan of an employer is obligated to pay premiums to PBGC when an individual participant actively earns service credit in multiple plans of the employer. 2-28-2020
Opinion Letter 85-05 1-30-1985 PBGC Op Let 85-05 Multiemployer, Withdrawal Liability, Construction industry Addresses whether the construction industry exception to withdrawal applies where a contractor terminates its CBA, its employees do not perform any more work for which the contractor was previously required to make contributions, but the contractor subcontracts for the performance of such work. 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 85-03 1-30-1985 PBGC Op Let 85-03 Multiemployer, Withdrawal Liability Addresses the exclusion of employee contributions in withdrawal liability allocation fractions. 2-28-2020
Opinion Letter 85-02 1-14-1985 PBGC Op Let 85-2 Plans covered A restated plan document created an aggregate of single plans and not a single pension plan, with a valid allocation of assets among those separate plans. 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 84-09 12-27-1984 PBGC Op Let 84-09 Multiemployer, Withdrawal Liability Provides guidance on the meaning of "employer" with respect to withdrawals from multiemployer pension plans; focuses on the garment industry and in particular, the work done by the contractor and the jobber/manufacturer. 2-28-2020
Opinion Letter 84-08 12-27-1984 PBGC Op Let 84-08 Multiemployer, Withdrawal Liability, Construction industry Addresses whether the construction industry exception to withdrawal applies where a contractor's CBA expires, its employees do not perform any more work for which the contractor was previously required to make contributions, but the contractor subcontracts for the performance of such work. 2-28-2020
Opinion Letter 84-07 12-20-1984 PBGC Op Let 84-07 Multiemployer, Withdrawal Liability, Corporate transactions Addresses whether a withdrawal would take place if a corporation transfers all of its assets to one of its divisions and whether a withdrawal occurs in the event of a stock sale if contributions to the plan continue. 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 84-05 5-21-1984 PBGC Op Let 84-05 Multiemployer, Withdrawal Liability, sale of assets States the conditions that must be met for the sale of assets exception to withdrawal liability to apply; buyer did not comply with the bond/escrow and sale contract requirements. 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 84-01 1-4-1984 PBGC Op Let 84-1 Premiums For a plan that is being divided into 18 plans, participants should not be double counted for the purpose of premiums. 2-28-2020
Opinion Letter 83-23 9-23-1983 PBGC Op Let 83-23 Multiemployer, Withdrawal Liability, Mass Withdrawal This opinion letter declines to provide an opinion on the meaning of “substantially all” for the purposes of determining whether a substantially all mass withdrawal has occurred. 2-28-2020
Opinion Letter 83-22 9-15-1983 PBGC Op Let 83-22 Allocation of assets Excess assets do not revert to the plan sponsor. 2-28-2020
Opinion Letter 83-21 9-8-1983 PBGC Op Let 83-21 Multiemployer, Withdrawal Liability, Construction industry Addresses the definition of the term "building and construction industry" for purposes of the construction industry exception to withdrawal. 2-28-2020
Opinion Letter 83-20 9-2-1983 PBGC Op Let 83-20 Multiemployer, Partial Withdrawal 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 83-19 8-11-1983 PBGC Op Let 83-19 Multiemployer, Withdrawal Liability Addresses whether, under the presumptive method of allocating withdrawal liability, if a plan's assets exceed its vested liabilities, the unfunded vested benefit amount is zero. 2-28-2020
Opinion Letter 83-18 8-5-1983 PBGC Op Let 83-18 Multiemployer, Withdrawal Addresses whether incorporation of a sole proprietorship constitutes a withdrawal from a multiemployer pension plan where the successor corporation becomes party to the collective bargaining agreement and continues to contribute to the plan on behalf of its employees for the same operations for which contributions were previously contributed by the sole proprietor. 2-28-2020
Opinion Letter 83-17 8-1-1983 PBGC Op Let 83-17 Multiemployer, Withdrawal Liability Pending regulations, plans have the ability to adopt reasonable rules to abate an employer’s withdrawal liability. 2-28-2020
Opinion Letter 83-16 7-12-1983 PBGC Op Let 83-16 Coverage, Governmental plan Government contractors are not excluded from PBGC coverage. 2-28-2020
Opinion Letter 83-15 7-7-1983 PBGC Op Let 83-15 Termination Look to plan documents to determine plan administrator 2-28-2020
Opinion Letter 83-13 6-10-1983 PBGC Op Let 83-13 Multiemployer, Withdrawal Liability, Construction industry Addresses the definition of the term "building and construction industry" for purposes of the construction industry exception to withdrawal. 2-28-2020
Opinion Letter 83-12 5-20-1983 PBGC Op Let 83-12 Standard termination Standard termination of plans and establishment of new plans that do not include past service credits will not cause PBGC to reject a proper notice of intent to terminate. 2-28-2020
Opinion Letter 83-11 5-16-1983 PBGC Op Let 83-11 Multiemployer, Withdrawal 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

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