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.

To begin searching, click here. You can search by opinion letter number, date, range of dates or keywords. To browse the complete collection, click on List of All OGC Opinion Letters and the result will be a table arranged by opinion letter number. Click on the "Home" button at the top of this page or the search results page to return to the PBGC home page.

If you have comments, suggestions for improvements, or problems using this database, please contact us at webmaster@pbgc.gov.

Opinion Letters List