On March 17, 2026, the Pension Benefit Guaranty Corporation (PBGC) announced a relaunch of its Opinion Letter Program. The purpose of this program is to answer questions from the public about how PBGC would apply the law to certain circumstances. This program has been inactive for more than 20 years.
PBGC covers both single-employer and multiemployer private sector pension plans, generally financed by insurance premiums and investment income. The PBGC Opinion Letter Program launched shortly after PBGC was created under Title IV of ERISA in 1974. The program is intended to assist the public by interpreting Title IV and explaining how it applies in certain circumstances, helping plan sponsors and practitioners better understand their rights and responsibilities.
The last opinion letter was issued on December 10, 2002, after which the program remained dormant. All opinion letters are available on PBGC’s Opinion Letters database at pbgc.gov/employers-practitioners/legal-resources.
All requests must be emailed to
- The name, Employer Identification Number (EIN), and Plan Number of the relevant plan(s).
- A detailed description of the facts and circumstances.
- A specific request for a particular response, or the requester’s viewpoint, including references to relevant laws, regulations, or other guidance.
- Confirmation that the request is not related to a matter already under PBGC investigation.
- Identification of any confidential business information, along with a request that PBGC redact such information from the response.
- Removal of personally identifiable information such as participant names, addresses, etc.
- A signature from the authorized individual or organizational representative submitting the request.