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Posted

I work in behalf of a plan that uses the old PBGC interest rate basis. Last year the immediate rate was 2.25%; this year it is 1.00%. 1.00% appears to be about 200 basis points less than the interest rates inherent in insurance company annuity purchase rates.

Can anyone relate the process by which the PBGC determines the immediate (private sector) lump sum interest rate?

The material provided and the opinions expressed in this post are for general informational purposes only and should not be used or relied upon as the basis for any action or inaction. You should obtain appropriate tax, legal, or other professional advice.

Posted

Your client could consider amending their plan.....

Do you also use the old mortality basis as well? Just curious.

The PBGC decision process on picking rates is their own internal decision, so I have no good ideas here.

My understanding is that they network with insurance companies to find the current pricing.

  • 2 weeks later...
Posted

Bob has is right. Theoretically, anyway, the combination of those low interest rates along with the old UP84 mortality table results in a present value that is close to the currently available annuity pricing in the marketplace. YMMV

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