Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
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 April 30, 2026-July 30, 2026. These interest assumptions are
| Agency | Pension Benefit Guaranty Corporation |
|---|---|
| Document type | Rule |
| Published | 2026-04-03 |
| Summary | 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 April 30, 2026-July 30, 2026. These interest assumptions are used for valuing benefits under terminating single-employer plans and for other purposes. |
| Document number | 2026-06556 |
| Official record | https://www.federalregister.gov/documents/2026/04/03/2026-06556/allocation-of-assets-in-single-employer-plans-interest-assumptions-for-valuing-benefits |