Opinion Letters List (PBGC.gov)

This is a printer friendly version.

Jobs at PBGC

en Español

Interest Rates

Premium Filings

What's New

What's New

Mortality Tables

Reporting & Disclosure

PBGC Publications

PBGC Publications

Miscellaneous Tables

Present Value of PBGC Maximum Guarantee

Plan Terminations

Law, Regulations & Informal Guidance

Multiemployer Plans

Risk Mitigation Program

Risk Mitigation Program

Plan Trends & Statistics

Plan trends & statistics

FAQs

Opinion Letters List

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.

Date	Letter
12/10/2002	Opinion Letter 02-1
03/16/2001	Opinion Letter 01-2
02/06/2001	Opinion Letter 01-1
01/27/2000	Opinion Letter 00-1
06/03/1999	Opinion Letter 99-1
05/20/1998	Opinion Letter 98-2
02/17/1998	Opinion Letter 98-1
12/29/1997	Opinion Letter 97-2
05/05/1997	Opinion Letter 97-1
07/08/1996	Opinion Letter 96-3
07/08/1996	Opinion Letter 96-2
06/27/1996	Opinion Letter 96-1
12/22/1995	Opinion Letter 95-3
08/18/1995	Opinion Letter 95-2
07/28/1995	Opinion Letter 95-1
09/30/1994	Opinion Letter 94-8
09/30/1994	Opinion Letter 94-7
09/28/1994	Opinion Letter 94-6
09/27/1994	Opinion Letter 94-5
08/09/1994	Opinion Letter 94-4
08/02/1994	Opinion Letter 94-3
07/26/1994	Opinion Letter 94-2
06/15/1994	Opinion Letter 94-1
10/14/1993	Opinion Letter 93-3
07/07/1993	Opinion Letter 93-2
02/16/1993	Opinion Letter 93-1
06/18/1992	Opinion Letter 92-4
05/01/1992	Opinion Letter 92-3
04/22/1992	Opinion Letter 92-2
03/30/1992	Opinion Letter 92-1
12/09/1991	Opinion Letter 91-8
10/01/1991	Opinion Letter 91-7
08/19/1991	Opinion Letter 91-6
05/14/1991	Opinion Letter 91-5
05/03/1991	Opinion Letter 91-4
03/29/1991	Opinion Letter 91-3
02/01/1991	Opinion Letter 91-2
01/14/1991	Opinion Letter 91-1
10/31/1990	Opinion Letter 90-6
10/11/1990	Opinion Letter 90-5
08/03/1990	Opinion Letter 90-4
04/24/1990	Opinion Letter 90-3
04/20/1990	Opinion Letter 90-2
03/20/1990	Opinion Letter 90-1
12/08/1989	Opinion Letter 89-10
11/28/1989	Opinion Letter 89-9
10/19/1989	Opinion Letter 89-8
08/15/1989	Opinion Letter 89-7
08/08/1989	Opinion Letter 89-6
08/01/1989	Opinion Letter 89-5
07/26/1989	Opinion Letter 89-4
04/18/1989	Opinion Letter 89-3
02/14/1989	Opinion Letter 89-02
02/08/1989	Opinion Letter 89-01
12/12/1988	Opinion Letter 88-10
12/06/1988	Opinion Letter 88-9
05/02/1988	Opinion Letter 88-8
05/02/1988	Opinion Letter 88-7
04/01/1988	Opinion Letter 88-5
04/01/1988	Opinion Letter 88-6
03/25/1988	Opinion Letter 88-4
03/22/1988	Opinion Letter 88-3
03/22/1988	Opinion Letter 88-2
01/11/1988	Opinion Letter 88-1
11/23/1987	Opinion Letter 87-13
10/27/1987	Opinion Letter 87-12
10/22/1987	Opinion Letter 87-11
09/15/1987	Opinion Letter 87-10
08/24/1987	Opinion Letter 87-9
08/14/1987	Opinion Letter 87-8
07/21/1987	Opinion Letter 87-7
07/19/1987	Opinion Letter 87-5
07/15/1987	Opinion Letter 87-6
02/26/1987	Opinion Letter 87-4
02/03/1987	Opinion Letter 87-3
01/28/1987	Opinion Letter 87-2
01/23/1987	Opinion Letter 87-1
12/31/1986	Opinion Letter 86-28
12/17/1986	Opinion Letter 86-27
12/08/1986	Opinion Letter 86-26
11/12/1986	Opinion Letter 86-25
10/31/1986	Opinion Letter 86-24
10/15/1986	Opinion Letter 86-23
10/14/1986	Opinion Letter 86-22
09/29/1986	Opinion Letter 86-21
09/29/1986	Opinion Letter 86-20
08/26/1986	Opinion Letter 86-19
08/19/1986	Opinion Letter 86-18
08/13/1986	Opinion Letter 86-17
07/31/1986	Opinion Letter 86-16
06/30/1986	Opinion Letter 86-15
06/26/1986	Opinion Letter 86-14
05/29/1986	Opinion Letter 86-13
05/23/1986	Opinion Letter 86-12
05/13/1986	Opinion Letter 86-11
04/10/1986	Opinion Letter 86-10
04/10/1986	Opinion Letter 86-9
03/24/1986	Opinion Letter 86-8
03/24/1986	Opinion Letter 86-7
03/11/1986	Opinion Letter 86-6
03/06/1986	Opinion Letter 86-5
02/28/1986	Opinion Letter 86-4
02/14/1986	Opinion Letter 86-3
01/31/1986	Opinion Letter 86-2
01/15/1986	Opinion Letter 86-1
12/31/1985	Opinion Letter 85-32
12/30/1985	Opinion Letter 85-31
12/09/1985	Opinion Letter 85-30
12/05/1985	Opinion Letter 85-29
12/02/1985	Opinion Letter 85-27
12/02/1985	Opinion Letter 85-28
11/22/1985	Opinion Letter 85-26
10/11/1985	Opinion Letter 85-25
10/03/1985	Opinion Letter 85-24
09/12/1985	Opinion Letter 85-23
09/11/1985	Opinion Letter 85-22
08/26/1985	Opinion Letter 85-21
08/02/1985	Opinion Letter 85-20
07/29/1985	Opinion Letter 85-19
07/24/1985	Opinion Letter 85-18
06/10/1985	Opinion Letter 85-17
06/03/1985	Opinion Letter 85-16
05/31/1985	Opinion Letter 85-15
05/28/1985	Opinion Letter 85-14
05/28/1985	Opinion Letter 85-13
05/28/1985	Opinion Letter 85-12
05/14/1985	Opinion Letter 85-11
04/24/1985	Opinion Letter 85-10
04/05/1985	Opinion Letter 85-9
04/02/1985	Opinion Letter 85-8
03/04/1985	Opinion Letter 85-7
02/01/1985	Opinion Letter 85-6
01/30/1985	Opinion Letter 85-5
01/30/1985	Opinion Letter 85-4
01/30/1985	Opinion Letter 85-3
01/14/1985	Opinion Letter 85-2
01/04/1985	Opinion Letter 85-1
12/27/1984	Opinion Letter 84-8
12/27/1984	Opinion Letter 84-9
12/20/1984	Opinion Letter 84-7
10/25/1984	Opinion Letter 84-6
05/21/1984	Opinion Letter 84-5
04/20/1984	Opinion Letter 84-4
02/14/1984	Opinion Letter 84-3
01/17/1984	Opinion Letter 84-2
01/04/1984	Opinion Letter 84-1
10/17/1983	Opinion Letter 83-24
09/23/1983	Opinion Letter 83-23
09/15/1983	Opinion Letter 83-22
09/08/1983	Opinion Letter 83-21
09/02/1983	Opinion Letter 83-20
08/11/1983	Opinion Letter 83-19
08/05/1983	Opinion Letter 83-18
08/01/1983	Opinion Letter 83-17
07/12/1983	Opinion Letter 83-16
07/07/1983	Opinion Letter 83-15
06/30/1983	Opinion Letter 83-14
06/10/1983	Opinion Letter 83-13
05/20/1983	Opinion Letter 83-12
05/16/1983	Opinion Letter 83-11
05/12/1983	Opinion Letter 83-10
04/06/1983	Opinion Letter 83-9
03/25/1983	Opinion Letter 83-8
03/21/1983	Opinion Letter 83-7
02/10/1983	Opinion Letter 83-6
02/02/1983	Opinion Letter 83-5
01/25/1983	Opinion Letter 83-4
01/14/1983	Opinion Letter 83-3
01/12/1983	Opinion Letter 83-2
01/04/1983	Opinion Letter 83-1
12/27/1982	Opinion Letter 82-40
12/20/1982	Opinion Letter 82-39
12/14/1982	Opinion Letter 82-38
12/09/1982	Opinion Letter 82-37
11/16/1982
11/15/1982	Opinion Letter 82-35
11/10/1982	Opinion Letter 82-34
10/28/1982	Opinion Letter 82-33
10/28/1982	Opinion Letter 82-32
10/27/1982	Opinion Letter 82-31
10/22/1982	Opinion Letter 82-30
10/22/1982	Opinion Letter 82-29
10/15/1982	Opinion Letter 82-28
10/12/1982	Opinion Letter 82-27
09/30/1982	Opinion Letter 82-26
09/20/1982	Opinion Letter 82-25
08/05/1982	Opinion Letter 82-24
08/03/1982	Opinion Letter 82-23
08/03/1982	Opinion Letter 82-22
07/27/1982	Opinion Letter 82-21
07/27/1982	Opinion Letter 82-20
07/21/1982	Opinion Letter 82-19
06/09/1982	Opinion Letter 82-18
05/26/1982	Opinion Letter 82-17
05/20/1982	Opinion Letter 82-16
04/30/1982	Opinion Letter 82-15
04/20/1982	Opinion Letter 82-14
04/12/1982	Opinion Letter 82-13
04/07/1982	Opinion Letter 82-12
04/01/1982	Opinion Letter 82-11
03/26/1982	Opinion Letter 82-10
03/26/1982	Opinion Letter 82-9
03/25/1982	Opinion Letter 82-8
03/09/1982	Opinion Letter 82-7
03/04/1982	Opinion Letter 82-6
02/18/1982	Opinion Letter 82-5
02/10/1982	Opinion Letter 82-4
02/02/1982	Opinion Letter 82-3
01/27/1982	Opinion Letter 82-2
01/19/1982	Opinion Letter 82-1
12/16/1981	Opinion Letter 81-41
12/09/1981	Opinion Letter 81-40
11/30/1981	Opinion Letter 81-39
11/18/1981	Opinion Letter 81-38
11/16/1981	Opinion Letter 81-37
11/09/1981	Opinion Letter 81-36
10/26/1981	Opinion Letter 81-35
10/18/1981	Opinion Letter 81-34
09/25/1981	Opinion Letter 81-32
09/22/1981	Opinion Letter 81-31
09/22/1981	Opinion Letter 81-30
09/22/1981	Opinion Letter 81-33
08/31/1981	Opinion Letter 81-29
08/31/1981	Opinion Letter 81-28
08/28/1981	Opinion Letter 81-27
08/24/1981	Opinion Letter 81-25
08/24/1981	Opinion Letter 81-26
08/21/1981	Opinion Letter 81-24
08/14/1981	Opinion Letter 81-23
07/29/1981	Opinion Letter 81-22
07/28/1981	Opinion Letter 81-21
07/15/1981	Opinion Letter 81-20
07/01/1981	Opinion Letter 81-19
06/29/1981	Opinion Letter 81-18
06/26/1981	Opinion Letter 81-17
06/08/1981	Opinion Letter 81-16
05/28/1981	Opinion Letter 81-15
05/26/1981	Opinion Letter 81-14
05/13/1981	Opinion Letter 81-12
05/13/1981	Opinion Letter 81-13
05/11/1981	Opinion Letter 81-11
05/05/1981	Opinion Letter 81-10
04/30/1981	Opinion Letter 81-9
04/17/1981	Opinion Letter 81-8
04/02/1981	Opinion Letter 81-7
04/01/1981	Opinion Letter 81-6
03/26/1981	Opinion Letter 81-5
03/12/1981	Opinion Letter 81-4
03/04/1981	Opinion Letter 81-3
02/24/1981	Opinion Letter 81-2
01/28/1981	Opinion Letter 81-1
12/16/1980	Opinion Letter 80-22
11/25/1980	Opinion Letter 80-21
11/25/1980	Opinion Letter 80-20
11/13/1980	Opinion Letter 80-19
11/03/1980	Opinion Letter 80-18
10/02/1980	Opinion Letter 80-17
09/23/1980	Opinion Letter 80-16
06/20/1980	Opinion Letter 80-14
06/20/1980	Opinion Letter 80-13
06/20/1980	Opinion Letter 80-15
06/09/1980	Opinion Letter 80-12
06/09/1980	Opinion Letter 80-11
06/09/1980	Opinion Letter 80-10
06/09/1980	Opinion Letter 80-9
05/27/1980	Opinion Letter 80-8
05/21/1980	Opinion Letter 80-7
05/19/1980	Opinion Letter 80-6
05/12/1980	Opinion Letter 80-5
04/02/1980	Opinion Letter 80-4
03/19/1980	Opinion Letter 80-3
03/05/1980	Opinion Letter 80-2
01/10/1980	Opinion Letter 80-1
12/17/1979	Opinion Letter 79-17
11/26/1979	Opinion Letter 79-16
11/15/1979	Opinion Letter 79-15
10/17/1979	Opinion Letter 79-14
09/28/1979	Opinion Letter 79-13
09/19/1979	Opinion Letter 79-12
07/31/1979	Opinion Letter 79-11
05/11/1979	Opinion Letter 79-10
05/07/1979	Opinion Letter 79-9
04/25/1979	Opinion Letter 79-8
04/17/1979	Opinion Letter 79-7
04/10/1979	Opinion Letter 79-6
03/28/1979	Opinion Letter 79-5
02/28/1979	Opinion Letter 79-4
02/12/1979	Opinion Letter 79-3
02/06/1979	Opinion Letter 79-2
01/17/1979	Opinion Letter 79-1
12/15/1978	Opinion Letter 78-30
12/12/1978	Opinion Letter 78-29
11/03/1978	Opinion Letter 78-28
11/02/1978	Opinion Letter 78-27
10/31/1978	Opinion Letter 78-26
10/31/1978	Opinion Letter 78-25
10/27/1978	Opinion Letter 78-24
10/24/1978	Opinion Letter 78-23
09/22/1978	Opinion Letter 78-22
09/19/1978	Opinion Letter 78-21
09/14/1978	Opinion Letter 78-20
08/09/1978	Opinion Letter 78-19
08/04/1978	Opinion Letter 78-18
07/17/1978	Opinion Letter 78-17
06/30/1978	Opinion Letter 78-14
06/30/1978	Opinion Letter 78-13
06/26/1978	Opinion Letter 78-12
06/23/1978	Opinion Letter 78-11
06/22/1978	Opinion Letter 78-10
06/19/1978	Opinion Letter 78-9
06/16/1978	Opinion Letter 78-8
06/02/1978	Opinion Letter 78-15
06/02/1978	Opinion Letter 78-16
05/25/1978	Opinion Letter 78-7
04/28/1978	Opinion Letter 78-5
04/05/1978	Opinion Letter 78-6
03/27/1978	Opinion Letter 78-3
03/23/1978	Opinion Letter 78-4
02/21/1978	Opinion Letter 78-2
01/05/1978	Opinion Letter 78-1
12/23/1977	Opinion Letter 77-174
12/23/1977	Opinion Letter 77-173
12/23/1977	Opinion Letter 77-172
12/16/1977	Opinion Letter 77-171
11/30/1977	Opinion Letter 77-170
11/28/1977	Opinion Letter 77-169
10/27/1977	Opinion Letter 77-168
10/13/1977	Opinion Letter 77-167
10/07/1977	Opinion Letter 77-166
09/26/1977	Opinion Letter 77-165
09/08/1977	Opinion Letter 77-164
08/30/1977	Opinion Letter 77-163
08/30/1977	Opinion Letter 77-162
08/30/1977	Opinion Letter 77-161
08/30/1977	Opinion Letter 77-160
08/15/1977	Opinion Letter 77-159
08/15/1977	Opinion Letter 77-158
08/05/1977	Opinion Letter 77-157
08/05/1977	Opinion Letter 77-156
08/03/1977	Opinion Letter 77-155
07/31/1977	Opinion Letter 77-153
07/21/1977	Opinion Letter 77-151
07/21/1977	Opinion Letter 77-154
07/13/1977	Opinion Letter 77-152
07/06/1977	Opinion Letter 77-149
07/01/1977	Opinion Letter 77-150
06/23/1977	Opinion Letter 77-148
05/24/1977	Opinion Letter 77-147
05/24/1977	Opinion Letter 77-146
05/24/1977	Opinion Letter 77-145
05/20/1977	Opinion Letter 77-144
05/13/1977	Opinion Letter 77-143
05/02/1977	Opinion Letter 77-142
04/28/1977	Opinion Letter 77-141
04/15/1977	Opinion Letter 77-140
04/13/1977	Opinion Letter 77-139
04/08/1977	Opinion Letter 77-138
03/30/1977	Opinion Letter 77-137
03/29/1977	Opinion Letter 77-136
03/09/1977	Opinion Letter 77-135
03/08/1977	Opinion Letter 77-134
02/18/1977	Opinion Letter 77-133
02/18/1977	Opinion Letter 77-132
02/11/1977	Opinion Letter 77-131
02/10/1977	Opinion Letter 77-130
02/09/1977	Opinion Letter 77-129
02/04/1977	Opinion Letter 77-128
02/04/1977	Opinion Letter 77-127
02/03/1977	Opinion Letter 77-126
01/25/1977	Opinion Letter 77-125
01/21/1977	Opinion Letter 77-124
01/14/1977	Opinion Letter 77-123
01/11/1977	Opinion Letter 77-122
12/22/1976	Opinion Letter 76-121
12/14/1976	Opinion Letter 76-120
11/15/1976	Opinion Letter 76-119
11/08/1976	Opinion Letter 76-118
11/03/1976	Opinion Letter 76-117
10/29/1976	Opinion Letter 76-116
10/27/1976	Opinion Letter 76-115
10/01/1976	Opinion Letter 76-114
09/29/1976	Opinion Letter 76-113
09/28/1976	Opinion Letter 76-112
09/16/1976	Opinion Letter 76-111
09/16/1976	Opinion Letter 76-110
09/14/1976	Opinion Letter 76-109
09/07/1976	Opinion Letter 76-108
09/03/1976	Opinion Letter 76-106
09/01/1976	Opinion Letter 76-105
08/27/1976	Opinion Letter 76-104
08/23/1976	Opinion Letter 76-102
08/23/1976	Opinion Letter 76-103
08/16/1976	Opinion Letter 76-101
08/06/1976	Opinion Letter 76-100
08/05/1976	Opinion Letter 76-99
08/04/1976	Opinion Letter 76-98
08/03/1976	Opinion Letter 76-97
08/02/1976	Opinion Letter 76-96
08/02/1976	Opinion Letter 76-95
07/28/1976	Opinion Letter 76-94
07/23/1976	Opinion Letter 76-93
07/12/1976	Opinion Letter 76-92
07/09/1976	Opinion Letter 76-91
07/09/1976	Opinion Letter 76-90
06/25/1976	Opinion Letter 76-87
06/25/1976	Opinion Letter 76-86
06/25/1976	Opinion Letter 76-88
06/21/1976	Opinion Letter 76-85
06/18/1976	Opinion Letter 76-84
06/16/1976	Opinion Letter 76-83
06/14/1976	Opinion Letter 76-82
06/14/1976	Opinion Letter 76-81
06/11/1976	Opinion Letter 76-80
06/11/1976	Opinion Letter 76-79
06/11/1976	Opinion Letter 76-78
06/10/1976	Opinion Letter 76-77
06/08/1976	Opinion Letter 76-76
06/04/1976	Opinion Letter 76-75
06/03/1976	Opinion Letter 76-74
06/02/1976	Opinion Letter 76-73
05/28/1976	Opinion Letter 76-72
05/26/1976	Opinion Letter 76-71
05/24/1976	Opinion Letter 76-70
05/19/1976	Opinion Letter 76-69
05/19/1976	Opinion Letter 76-68
05/14/1976	Opinion Letter 76-66
05/14/1976	Opinion Letter 76-67
05/13/1976	Opinion Letter 76-65
05/07/1976	Opinion Letter 76-64
05/06/1976	Opinion Letter 76-63
04/30/1976	Opinion Letter 76-62
04/30/1976	Opinion Letter 76-61
04/30/1976	Opinion Letter 76-60
04/29/1976	Opinion Letter 76-59
04/29/1976	Opinion Letter 76-58
04/26/1976	Opinion Letter 76-57
04/21/1976	Opinion Letter 76-56
04/20/1976	Opinion Letter 76-55
04/19/1976	Opinion Letter 76-54
04/18/1976	Opinion Letter 75-3
04/15/1976	Opinion Letter 76-53
04/14/1976	Opinion Letter 76-52
04/13/1976	Opinion Letter 76-51
04/13/1976	Opinion Letter 76-50
04/13/1976	Opinion Letter 76-49
04/12/1976	Opinion Letter 76-48
04/02/1976	Opinion Letter 76-47
04/02/1976	Opinion Letter 76-46
03/30/1976	Opinion Letter 76-45
03/25/1976	Opinion Letter 76-43
03/25/1976	Opinion Letter 76-44
03/23/1976	Opinion Letter 76-42
03/22/1976	Opinion Letter 76-41
03/19/1976	Opinion Letter 76-40
03/19/1976	Opinion Letter 76-39
03/19/1976	Opinion Letter 76-38
03/15/1976	Opinion Letter 76-37
03/10/1976	Opinion Letter 76-36
03/09/1976	Opinion Letter 76-35
03/08/1976	Opinion Letter 76-34
03/08/1976	Opinion Letter 76-30
03/05/1976	Opinion Letter 76-32
03/05/1976	Opinion Letter 76-33
03/03/1976	Opinion Letter 76-31
03/01/1976	Opinion Letter 76-29
02/24/1976	Opinion Letter 76-28
02/20/1976	Opinion Letter 76-27
02/19/1976	Opinion Letter 76-26
02/14/1976	Opinion Letter 76-25
02/14/1976	Opinion Letter 76-24
02/12/1976	Opinion Letter 76-23
02/11/1976	Opinion Letter 76-22
02/10/1976	Opinion Letter 76-21
02/10/1976	Opinion Letter 76-20
02/08/1976	Opinion Letter 76-13
02/06/1976	Opinion Letter 76-18
02/06/1976	Opinion Letter 76-19
02/05/1976	Opinion Letter 76-16
02/05/1976	Opinion Letter 76-17
02/04/1976	Opinion Letter 76-15
02/04/1976	Opinion Letter 76-14
01/27/1976	Opinion Letter 76-12
01/20/1976	Opinion Letter 76-10
01/20/1976	Opinion Letter 76-11
01/16/1976	Opinion Letter 76-2
01/15/1976	Opinion Letter 76-8
01/14/1976	Opinion Letter 76-9
01/14/1976	Opinion Letter 76-7
01/13/1976	Opinion Letter 75-35
01/12/1976	Opinion Letter 76-6
01/10/1976	Opinion Letter 76-4
01/09/1976	Opinion Letter 76-5
01/08/1976	Opinion Letter 76-3
01/05/1976	Opinion Letter 76-1
12/31/1975	Opinion Letter 75-57
12/31/1975	Opinion Letter 75-32
12/31/1975	Opinion Letter 75-116
12/31/1975	Opinion Letter 75-105
12/29/1975	Opinion Letter 75-111
12/24/1975	Opinion Letter 75-118
12/23/1975	Opinion Letter 75-94
12/22/1975	Opinion Letter 75-33
12/19/1975	Opinion Letter 75-121
12/14/1975	Opinion Letter 75-117
12/12/1975	Opinion Letter 75-31
12/10/1975	Opinion Letter 75-87
12/08/1975	Opinion Letter 75-44
12/05/1975	Opinion Letter 75-37
12/05/1975	Opinion Letter 75-99
12/04/1975	Opinion Letter 75-53
12/03/1975	Opinion Letter 75-113
12/03/1975	Opinion Letter 75-95
12/03/1975	Opinion Letter 75-78
12/02/1975	Opinion Letter 75-50
12/01/1975	Opinion Letter 75-60
11/30/1975	Opinion Letter 75-98
11/28/1975	Opinion Letter 75-34
11/28/1975	Opinion Letter 75-80
11/25/1975	Opinion Letter 75-103
11/21/1975	Opinion Letter 75-107
11/19/1975	Opinion Letter 75-48
11/18/1975	Opinion Letter 75-70
11/14/1975	Opinion Letter 75-106
11/13/1975	Opinion Letter 75-30
11/12/1975	Opinion Letter 75-61
11/10/1975	Opinion Letter 75-55
11/10/1975	Opinion Letter 75-49
11/10/1975	Opinion Letter 75-67
11/05/1975	Opinion Letter 75-83
10/24/1975	Opinion Letter 75-74
10/22/1975	Opinion Letter 75-93
10/14/1975	Opinion Letter 75-76
10/08/1975	Opinion Letter 75-39
10/06/1975	Opinion Letter 75-90
10/03/1975	Opinion Letter 75-58
10/01/1975	Opinion Letter 75-62
09/29/1975	Opinion Letter 75-29
09/26/1975	Opinion Letter 75-36
09/24/1975	Opinion Letter 75-63
09/23/1975	Opinion Letter 75-46
09/11/1975	Opinion Letter 75-85
09/10/1975	Opinion Letter 75-96
09/07/1975	Opinion Letter 76-107
08/28/1975	Opinion Letter 75-68
08/27/1975	Opinion Letter 75-71
08/25/1975	Opinion Letter 75-64
08/22/1975	Opinion Letter 75-88
08/21/1975	Opinion Letter 75-84
08/14/1975	Opinion Letter 75-66
08/12/1975	Opinion Letter 75-40
08/08/1975	Opinion Letter 75-101
08/07/1975	Opinion Letter 75-89
07/30/1975	Opinion Letter 75-92
07/28/1975	Opinion Letter 75-38
07/22/1975	Opinion Letter 75-56
07/21/1975	Opinion Letter 75-119
07/15/1975	Opinion Letter 75-91
07/15/1975	Opinion Letter 75-110
07/14/1975	Opinion Letter 75-73
07/08/1975	Opinion Letter 75-104
07/02/1975	Opinion Letter 75-42
06/30/1975	Opinion Letter 75-45
06/27/1975	Opinion Letter 75-72
06/25/1975	Opinion Letter 75-43
06/23/1975	Opinion Letter 75-75
06/23/1975	Opinion Letter 75-54
06/12/1975	Opinion Letter 75-86
06/12/1975	Opinion Letter 75-12
05/30/1975	Opinion Letter 75-115
05/14/1975	Opinion Letter 75-108
05/13/1975	Opinion Letter 75-41
05/09/1975	Opinion Letter 75-65
05/09/1975	Opinion Letter 75-7
04/29/1975	Opinion Letter 75-9
04/24/1975	Opinion Letter 75-5
04/16/1975	Opinion Letter 75-27
04/15/1975	Opinion Letter 75-1
04/14/1975	Opinion Letter 76-89
04/08/1975	Opinion Letter 75-10
04/04/1975	Opinion Letter 75-2
03/20/1975	Opinion Letter 75-4
03/19/1975	Opinion Letter 75-18
03/17/1975	Opinion Letter 75-8
03/14/1975	Opinion Letter 75-16
03/12/1975	Opinion Letter 75-29
03/11/1975	Opinion Letter 75-23
02/27/1975	Opinion Letter 75-28
02/10/1975	Opinion Letter 75-26
02/06/1975	Opinion Letter 75-17
01/24/1975	Opinion Letter 75-21
01/24/1975	Opinion Letter 75-15
01/21/1975	Opinion Letter 75-6
01/16/1975	Opinion Letter 75-25
01/15/1975	Opinion Letter 75-14
01/14/1975	Opinion Letter 75-11
01/14/1975	Opinion Letter 75-20
01/13/1975	Opinion Letter 75-24
01/13/1975	Opinion Letter 75-22
01/09/1975	Opinion Letter 75-19
01/07/1975	Opinion Letter 75-12
01/06/1975	Opinion Letter 75-13
01/01/1975	Opinion Letter 75-100
12/23/1974	Opinion Letter 74-8
12/23/1974	Opinion Letter 74-12
12/23/1974	Opinion Letter 74-32
12/20/1974	Opinion Letter 74-29
12/18/1974	Opinion Letter 74-23
12/17/1974	Opinion Letter 74-7
12/16/1974	Opinion Letter 74-30
12/13/1974	Opinion Letter 74-19
12/13/1974	Opinion Letter 74-27
12/13/1974	Opinion Letter 74-21
12/12/1974	Opinion Letter 74-24
12/06/1974	Opinion Letter 74-28
12/05/1974	Opinion Letter 74-20
12/05/1974	Opinion Letter 74-18
11/27/1974	Opinion Letter 74-2
11/27/1974	Opinion Letter 74-31
11/27/1974	Opinion Letter 74-11
11/14/1974	Opinion Letter 74-13
11/14/1974	Opinion Letter 74-3
11/14/1974	Opinion Letter 74-26
11/14/1974	Opinion Letter 74-6
11/14/1974	Opinion Letter 74-17
11/14/1974	Opinion Letter 74-16
11/13/1974	Opinion Letter 74-14
11/13/1974	Opinion Letter 74-15
11/08/1974	Opinion Letter 74-1
11/08/1974	Opinion Letter 74-10
11/08/1974	Opinion Letter 74-9
11/08/1974	Opinion Letter 74-25
11/08/1974	Opinion Letter 74-5
11/07/1974	Opinion Letter 74-22
11/07/1974	Opinion Letter 74-23
11/06/1974	Opinion Letter 74-4