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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts
2025-23799 Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age; Missing Participants Mortality Assumption Rule 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 2026. 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 2026. 2025-12-23 2025 12 https://www.federalregister.gov/documents/2025/12/23/2025-23799/allocation-of-assets-in-single-employer-plans-valuation-of-benefits-and-assets-expected-retirement https://www.govinfo.gov/content/pkg/FR-2025-12-23/pdf/2025-23799.pdf Pension Benefit Guaranty Corporation 405 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...

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