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Individual account plan
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Opinion Letter 76-07
Title IV does not cover Individual account plans or welfare plans.
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Opinion Letter 89-06
Individual account plan exemption from coverage.
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Opinion Letter 74-20
Individual account plan is exempt from coverage under Title IV.
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Opinion Letter 75-89
Conversion from a covered plan to an individual account plan is a termination.
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Opinion Letter 75-05
Individual account plan is exempt from coverage under Title IV.
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Opinion Letter 74-17
Professional service employer plans and individual account plans are excluded from coverage.
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Opinion Letter 75-110
Individual account plan is exempt from coverage.
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Opinion Letter 76-91
A plan amendment that preserves a defined benefit does not allow a plan to fit under the individual account exemption from coverage.
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Opinion Letter 75-108
Individual account plan is exempt from coverage.
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Opinion Letter 76-58
Plan is an Individual account plan and is not a covered plan under Title IV.