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Text of PBGC Notice of Submission for OMB Approval: Survey of Nonparticipating Single Premium Group Annuity Rates
Pension Benefit Guaranty Corporation [PBGC] Link to more items from this source
[Official Guidance]
Mar. 31, 2021

"PBGC's regulations prescribe actuarial valuation methods and assumptions (including interest rate assumptions) to be used to determine the actuarial present value of benefits under single-employer plans in involuntary or distress terminations and the value of benefits and certain assets under multiemployer plans that undergo a mass withdrawal of contributing employers.... The interest rates are intended to reflect current conditions in the annuity markets. To determine these interest rates, PBGC gathers premium rate data from insurance companies that are providing annuity contracts to terminating pension plans through a quarterly survey.... PBGC is proposing several changes to the survey[.]"

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