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 from 1974 to the present. As new opinion letters are released, they will be added to this database.
This information is current as of Spring 2013.