Data / Federal rules / 2024-29105
Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age; Missing Participants Mortality Assumption
The Pension Benefit Guaranty Corporation published this final rule in the Federal Register on December 20, 2024. It took effect on January 1, 2025.
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What the agency says
This rule amends the Pension Benefit Guaranty Corporation's regulation on Allocation of Assets in Single-Employer Plans by substituting a new table for determining expected retirement ages for participants in pension plans undergoing distress or involuntary termination with valuation dates falling in 2025. This table is needed to compute the value of early retirement benefits and, thus, the total value of benefits under a plan. This rule also provides the mortality assumption for use with PBGC's missing participants program for determination dates in 2025.
Key facts
- Document number
- 2024-29105
- Type
- Final rule
- Action
- Final rule
- Agency
- Pension Benefit Guaranty Corporation
- Published
- December 20, 2024
- Takes effect
- January 1, 2025
- Dates
- This rule is effective January 1, 2025.
- Code of Federal Regulations
- 29 CFR 4044
- Topics
- Employee benefit plans; Pension insurance
- Pages
- 4
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; Interest Assumptions for Valuing Benefits 2026-00909 | Final rule | Jan 20 |
Everything from the Pension Benefit Guaranty Corporation · Rules on employee benefit plans · Rules on pension insurance · Published in December 2024
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.