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[Official Guidance]

12/5/2006: PBGC Announces Maximum Insurance Benefit for 2007 (Pension Benefit Guaranty Corporation [PBGC])
Excerpt: [T]he maximum insurance benefit for participants in underfunded pension plans terminating in 2007 is $49,500 per year for those who retire at age 65. The amount is higher for those who retire later and lower for those who retire earlier or elect survivor benefits .... If a pension plan terminates in 2007 but a participant does not begin collecting benefits until a future year, the 2007 maximum insurance limits still apply.
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