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Proposed Extension of Interest Rate Stabilization Percentages for Single Employer Plans
Congressional Research Service [CRS]Link to more items from this source
[Guidance Overview]
Sept. 1, 2021

"Delaying the widening of the corridor means that the present value of future benefit obligations does not increase until a later specified date, and companies do not have to increase their required plan contributions until that point. Lower plan contributions increase companies' taxable income, which results in increased Treasury revenue. JCT estimated that this provision would result in a net increase of $2.9 billion for the U.S. Treasury." [IN11735, Aug. 31, 2021]

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