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