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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 81-20 | 7-15-1981 | PBGC Op Let 81-20 | Determination of plan sufficiency, Termination, Reportable events | The sale by a parent corporation with a division that maintains a pension plan with nonforfeitable benefits which are not funded of $1 million or more of an incorporated subsidiary, irrespective of its relative size, results in a reportable event. |
2-28-2020 |
Opinion Letter 83-23 | 9-23-1983 | PBGC Op Let 83-23 | Mass Withdrawal, Multiemployer, Withdrawal Liability | 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 85-20 | 8-2-1985 | PBGC Op Let 85-20 | Asset Sale Exception, Multiemployer | Addresses bond waivers and withdrawal liability and how regulations do not apply to the liquidation bond upon seller’s liquidation. |
2-28-2020 |
Opinion Letter 81-35 | 10-26-1981 | PBGC Op Let 81-35 | Benefit guarantee | Addresses the calculation of guaranteed benefits; PBGC measures benefits using plan factors at date of plan termination. |
2-28-2020 |
Opinion Letter 82-40 | 12-27-1982 | PBGC Op Let 82-40 | Withdrawal, Multiemployer | Regards a statutory provision under which a contributing employer to a multiemployer plan does not withdraw from the plan because it ceases to exist due to a change in organizational form if there is no interruption in the employer's contributions or obligation to contribute; addresses whether that exception to withdrawal applies to an employer that sells its assets where the purchaser takes over the seller's name, plant, and employees. |
2-28-2020 |
Opinion Letter 81-13 | 5-13-1981 | PBGC Op Let 81-13 | Governmental plan, Coverage | A plan maintained by a company under contract to provide services for a Federal agency does not meet the Governmental plan coverage exemption. |
2-28-2020 |
Opinion Letter 78-14 | 6-30-1978 | PBGC Op Let 78-14 | Nonresident aliens, Coverage | Plan of an employer located in Canada that is a division of a company incorporated in the US is a foreign plan and is not covered under Title IV. |
2-28-2020 |
Opinion Letter 85-11 | 5-14-1985 | PBGC Op Let 85-11 | Asset reversion, Termination | A split-up of one plan and the termination of another is not subject to the asset reversion implementation guidelines; PBGC recognizes the termination and reestablishment of a plan. |
2-28-2020 |
Opinion Letter 75-45 | 6-30-1975 | PBGC Op Let 75-45 | Governmental plan, Coverage | Plan of transit system acquired by county is excluded from coverage. |
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 76-70 | 5-24-1976 | PBGC Op Let 76-70 | Allocation of assets, Termination | Discusses mechanics of converting defined benefit plan to an individual account plan. |
2-28-2020 |
Opinion Letter 87-11 | 10-22-1987 | PBGC Op Let 87-11 | Allocation of assets, Termination | Plan assets must be allocated in succession to the benefits described in each of the six priority categories established by statute. |
2-28-2020 |
Opinion Letter 82-22 | 8-3-1982 | PBGC Op Let 82-22 | Partial Withdrawal, Multiemployer | This opinion letter addresses the meaning of the term "facility" for purposes of partial withdrawal. |
2-28-2020 |
Opinion Letter 75-113 | 12-3-1975 | PBGC Op Let 75-113 | Coverage | Plan continues to be covered under Title IV because IRS has not determined the plan is disqualified. |
2-28-2020 |
Opinion Letter 82-18 | 6-9-1982 | PBGC Op Let 82-18 | Professional service employer plan, Coverage | Pharmacist is a professional individual for purposes of the Professional Service Employer plan exemption. |
2-28-2020 |
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 |