Examination of Financial Statements of the Pension Benefit Guaranty Corporation for the Fiscal Year Ended September 30, 1977

The financial statements of the Pension Benefit Guaranty Corporation (PBGC) were examined for the fiscal year (FY) ending September 30, 1977. PBGC administers the insurance programs that guarantee certain benefits will be paid to participants of defined benefit pension plans in the event the plans terminate without sufficient assets to provide benefits.