PBGC Single-Employer Plan Assumptions

Published on: Apr 8, 2025

On Apr. 3, PBGC issued rule on asset allocation actuarial assumptions.

  • PBGC issued final rule on amendments to Allocation of assets in single-employer plans.
  • Follows PBGC 2024 final rule updating valuation assumptions, methods, see #182407.
  • Actuarial Interest Assumption
  • Regulation on allocation of assets in single-employer plans (29 CFR 4044) prescribes actuarial assumption for valuing benefits under terminating single-employer plans.
  • To prescribe the spreads component of the interest assumption under the asset allocation regulation for plans with valuation dates of Apr. 30, 2025 - Jul. 30, 2025.
  • Used for valuing benefits under terminating single-employer plans, for other purposes.
  • Spreads used to determine 4044 yield curve as of last days of Apr., May, Jun. of 2025.
  • Effectiveness
  • Final rule effective on Apr. 30, 2025.
Regulators
PBGC
Entity Types
Ins; Pension
Reference
90 FR 14577, 4/3/2025; Citation: 29 CFR 4044;
Functions
Actuarial and Valuation; Compliance; HR; Legal; Reporting
Countries
United States of America
Category
State
N/A
Products
Corporate; Insurance; Pensions; Retirement Plan
Rule Type
Final
Regions
Am
Rule Date
Apr 3, 2025
Effective Date
Apr 30, 2025
Rule ID
249602
Linked to
Reg. Last Update
Apr 3, 2025
Report Section
US Investment