Implementation Guidelines
-
Opinion Letter 85-21
Implementation Guidelines do not apply to split-up of pension plan, with subsequent termination of one plan and reversion of excess assets.
Official websites use .gov
A .gov website belongs to an official government organization in the United States.
Secure .gov websites use HTTPS
A lock (
) or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.