Pension plans covered by Pension Benefit Guaranty Corporation insurance program
| Which pension plans are covered by the Pension Benefit Guaranty Corporation insurance program? |
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The insurance scheme covers only defined benefit plans and contains a variety of exclusions: state and local plans, church plans, foreign plans, unfunded plans for the highly compensated, non-qualified excess benefit plans and others, including a professional service employer which sponsors a plan that does not have more than 25 participants. |

