The Opinion Letters that PBGC issued for many years (but now appears to have discontinued) often include useful information. Unfortunately, they aren't very well indexed. To help remedy that, we have put together a summary of PBGC Opinion Letters related to multiemployer issues. This report includes a brief summary of the Opinion Letters related to multiemployer plans along with the text of the Opinion Letters. See http://www.dexhof.com/PBGCOpinionLetterSummary.pdf