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 82-39 | 12-20-1982 | PBGC Op Let 82-39 | Multiemployer, Dispute Resolution, Withdrawal Liability | Addresses the determination of withdrawal liability and the procedure to dispute withdrawal liability. |
2-28-2020 |
| Opinion Letter 89-10 | 12-8-1989 | PBGC Op Let 89-10 | Professional service employer plan, Coverage | Plan does not meet the Professional Service Employer plan exemption. Plan is covered under Title IV because number of active participants exceeds 25. |
2-28-2020 |
| Opinion Letter 75-53 | 12-4-1975 | PBGC Op Let 75-53 | Nonresident aliens, Coverage | Plan is governed by laws of Virgin Islands. Plan is not a qualified plan and is exempt from coverage under Title IV. |
2-28-2020 |
| Opinion Letter 86-24 | 10-31-1986 | PBGC Op Let 86-24 | Multiemployer, Withdrawal Liability, Unfunded vested benefits | Addresses (1) whether vested ancillary benefits may be included in the calculation of unfunded vested benefits; (2) the meaning of "nonforfeitable benefit"; (3) what actuarial assumptions may be used to calculate unfunded vested benefits. |
2-28-2020 |
| Opinion Letter 82-15 | 4-30-1982 | PBGC Op Let 82-15 | Transfer of assets and liabilities, Multiemployer | Addresses the rules governing the transfer of assets from multiemployer plan to single-employer plan; addresses the withdrawal liability consequences of transferring assets to a single employer plan. |
2-28-2020 |
| Opinion Letter 81-15 | 5-28-1981 | PBGC Op Let 81-15 | Termination | PBGC accepted the withdrawal of a plan’s notice of intent to terminate because employers would continue to make contributions pursuant to their collective bargaining agreements and the plan participants would continue to receive credit under the plan for service with contributing employers. |
2-28-2020 |
| Opinion Letter 74-03 | 11-14-1974 | PBGC Op Let 74-3 | Individual account plan, Coverage | Title IV excludes a defined benefit plan to the extent it is treated as an Individual account plan under 1002(35)(B). |
2-28-2020 |
| Opinion Letter 74-23 | 12-18-1974 | PBGC Op Let 74-23 | Coverage | A plan maintained by a union and funded only by contributions from union members is not covered under Title IV |
2-28-2020 |
| Opinion Letter 81-37 | 11-16-1981 | PBGC Op Let 81-37 | Governmental plan, Coverage | Plan meets the Governmental plan coverage exemption. |
2-28-2020 |
| Assessment of Penalties for Failure to Provide Required Information (1997) | 3-14-1997 | 62 FR 12521 | Distress terminations, Standard termination, Penalties, Reporting requirements | Describes the revised penalty for failing to timely provide required information to PBGC in standard terminations and sufficient distress terminations. |
2-28-2020 |
| SFA Assumptions Guidance - Updated November 1, 2023 | 11-1-2023 | PBGC SFA 23-01 | Special financial assistance, Multiemployer | Provides guidelines for changes to certain assumptions that multiemployer plans may use for purposes of determining eligibility for special financial assistance (SFA) and the amount of SFA. |
11-1-2023 |
| One-time 4010 Filing Waiver | 8-7-2023 | PBGC TU 23-1 | Annual reporting | Technical Update 23-1 provides PBGC guidance on compliance with the annual financial and actuarial information reporting requirements under section 4010 of ERISA and part 4010 of PBGC’s regulations. This Technical Update provides a one-time waiver of the 4010 filing requirement for filers meeting specified criteria. |
8-7-2023 |
| Qualified Domestic Relations Orders and PBGC | 2-1-2019 | PBGC Web 011 | Domestic Relations Orders | General information on submitting domestic relations orders to PBGC after PBGC becomes trustee of a terminated pension plan and the procedures PBGC follows to determine whether an order is a qualified domestic relations order |
2-28-2020 |
| Orden Judicial Calificada de Relaciones Domésticas (QDRO, siglas en inglés) | 2-1-2019 | PBGC Web 011 | Domestic Relations Orders | 2-28-2020 |