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[Official Guidance]

12/1/2013: Text of PBGC Update to Appendix D to Part 4044 -- Tables Used to Determine Expected Retirement Age (Pension Benefit Guaranty Corporation [PBGC])
"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 2014. This table is needed in order to compute the value of early retirement benefits and, thus, the total value of benefits under a plan."
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