Data / Federal rules / 2026-00909
Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
The Pension Benefit Guaranty Corporation published this final rule in the Federal Register on January 20, 2026. It took effect on January 31, 2026.
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What the agency says
This final rule amends the Pension Benefit Guaranty Corporation's regulation on Allocation of Assets in Single-Employer Plans to prescribe the spreads component of the interest assumption under the asset allocation regulation for plans with valuation dates of January 31, 2026-April 29, 2026. These interest assumptions are used for valuing benefits under terminating single-employer plans and for other purposes.
Key facts
- Document number
- 2026-00909
- Type
- Final rule
- Action
- Final rule
- Agency
- Pension Benefit Guaranty Corporation
- Published
- January 20, 2026
- Takes effect
- January 31, 2026
- Dates
- Effective January 31, 2026.
- Code of Federal Regulations
- 29 CFR 4044
- Topics
- Employee benefit plans; Pension insurance; Pensions
- Pages
- 3
Other documents from the Pension Benefit Guaranty Corporation
| Document | Type | Published |
|---|---|---|
| Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits 2026-21019 | Final rule | Oct 14 |
| Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits C1-2026-13124 | Final rule | Jul 29 |
| Penalties for Failure To Provide Certain Notices or Other Material Information 2026-14627 | Proposed rule | Jul 21 |
| Improvements to Rules on Recoupment of Benefit Overpayments 2026-13639 | Proposed rule | Jul 6 |
| Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits 2026-13124 | Final rule | Jun 30 |
| Technical Amendments: Special Financial Assistance 2026-12100 | Proposed rule | Jun 16 |
| Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits 2026-06556 | Final rule | Apr 3 |
| Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age; Missing Participants Mortality Assumption 2025-23799 | Final rule | Dec 23, 2025 |
Everything from the Pension Benefit Guaranty Corporation · Rules on employee benefit plans · Rules on pension insurance · Rules on pensions · Published in January 2026
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.