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Pension plans covered by Pension Benefit Guaranty Corporation insurance program

Which pension plans are covered by the Pension Benefit Guaranty Corporation insurance program?

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.

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