Opinion letters

The Office of the General Counsel of the Pension Benefit Guaranty Corporation issues opinion letters to advise the public of its views of the meaning of the provisions of Title IV of the Employee Retirement Income Security Act (ERISA). See Opinion Letter 87-7 for further information about their legal effect. The PBGC Opinion Letters are stored in a database which contains all opinion letters issued by the Office of the General Counsel since 1974. Opinion letters that are guidance documents are searchable on our Guidance Document Database.