After reading Sections 4050, 4022, and 4044 of the PBGC Regulations and the March 17, 2000 amendents to these Regulatioons, I think I am now thoroughly confused. When calculating the amount to remit to the PBGC for benefits for which there is an elective lump sum, it appears that the 1983 GAM Table with a 6 year setback for females should be used. However, I have no idea what interest rate should be used. Can someone please verify the mortality table and tell me how to determine the proper interest rate(s)?
