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Text of PBGC Final Regs: Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
Pension Benefit Guaranty Corporation [PBGC]Link to more items from this source
[Official Guidance]
Dec. 2, 2021

"This rule amends the [PBGC'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 2022. This table is needed to compute the value of early retirement benefits and, thus, the total value of benefits under a plan."

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