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News Archive

All News > ARPA

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Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Dec. 15, 2025

"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate[.]"  MORE >>

Tags: ARPA  •  Funding of DB Plans  •  Retirement Plan Administration

Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Nov. 26, 2025

"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate[.]"  MORE >>

Tags: ARPA  •  Funding of DB Plans  •  Retirement Plan Administration

Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Nov. 25, 2025

"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate[.]"  MORE >>

Tags: ARPA  •  Funding of DB Plans  •  Retirement Plan Administration

Tags: ARPA  •  Funding of DB Plans  •  Multiemployer Plans

Roberts Disability Law Link to more items from this source
Sept. 17, 2025

"The Third Circuit affirmed the Bankruptcy Court's order in full: [1] PBGC's Phase-In and No-Receivables Regulations were valid exercises of authority under ARPA and not arbitrary or capricious under the APA. [2] The major questions doctrine did not apply, because Congress clearly delegated authority to PBGC regarding special financial assistance and withdrawal liability. [3] Yellow's contractual agreements with two pension funds to pay withdrawal liability at 100% contribution rates were enforceable, as the MPPAA sets a liability floor but does not prevent employers from agreeing to higher obligations." [In re Yellow Corp., No. 25-1421 (3d Cir. Sep. 16, 2025)]  MORE >>

Tags: ARPA  •  Funding of DB Plans  •  Multiemployer Plans

Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Sept. 16, 2025

"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate[.]"  MORE >>

Tags: ARPA  •  Funding of DB Plans  •  Retirement Plan Administration

Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Aug. 19, 2025

"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate[.]"  MORE >>

Tags: ARPA  •  Funding of DB Plans  •  Retirement Plan Administration

Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
July 16, 2025

"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate[.]"  MORE >>

Tags: ARPA  •  Funding of DB Plans  •  Retirement Plan Administration

Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
June 13, 2025

"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate[.]"  MORE >>

Tags: ARPA  •  Funding of DB Plans  •  Retirement Plan Administration

Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
May 16, 2025

"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate[.]"  MORE >>

Tags: ARPA  •  Funding of DB Plans  •  Retirement Plan Administration

Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Apr. 15, 2025

"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate[.]"  MORE >>

Tags: ARPA  •  Funding of DB Plans  •  Retirement Plan Administration

Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Mar. 11, 2025

"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate[.]"  MORE >>

Tags: ARPA  •  Funding of DB Plans  •  Retirement Plan Administration

Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Feb. 13, 2025

"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate[.]"  MORE >>

Tags: ARPA  •  Funding of DB Plans  •  Retirement Plan Administration

Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Jan. 15, 2025

"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate[.]"  MORE >>

Tags: ARPA  •  Funding of DB Plans  •  Retirement Plan Administration

Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Dec. 16, 2024

"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate[.]"  MORE >>

Tags: ARPA  •  Funding of DB Plans  •  Retirement Plan Administration

Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Nov. 13, 2024

"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate[.]"  MORE >>

Tags: ARPA  •  Funding of DB Plans  •  Retirement Plan Administration

Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Oct. 21, 2024

"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate[.]"  MORE >>

Tags: ARPA  •  Funding of DB Plans  •  Retirement Plan Administration

Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Sept. 18, 2024

"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate[.]"  MORE >>

Tags: ARPA  •  Funding of DB Plans  •  Retirement Plan Administration

Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Aug. 16, 2024

"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate[.]"  MORE >>

Tags: ARPA  •  Funding of DB Plans  •  Retirement Plan Administration

Milliman Link to more items from this source
Aug. 16, 2024

"As of June 30, 2024, 73% of all plans are in the green zone. The funding shortfall for all plans improved by approximately $29 billion during the first six months of 2024.... As of June 30, 2024, 73 plans received nearly $54 billion in SFA ... contributing an additional 7% to the aggregate funded percentage since the program's inception ... The [PBGC] estimates a total SFA payout of about $80 billion to 198 plans by 2027. If all remaining estimated SFA were included in the market value of assets as of June 30, 2024, the aggregate funded percentage would rise from 93% to 96%."  MORE >>

Tags: ARPA  •  Funding of DB Plans  •  Multiemployer Plans

Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
July 18, 2024

"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate[.]"

MORE >>

Tags: ARPA  •  Funding of DB Plans  •  Retirement Plan Administration

Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
June 18, 2024

"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate[.]"

MORE >>

Tags: ARPA  •  Funding of DB Plans  •  Retirement Plan Administration

Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
May 15, 2024

"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate[.]"

MORE >>

Tags: ARPA  •  Funding of DB Plans  •  Retirement Plan Administration

Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Apr. 11, 2024

"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate[.]"

MORE >>

Tags: ARPA  •  Funding of DB Plans  •  Retirement Plan Administration

Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Mar. 20, 2024

"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate[.]"

MORE >>

Tags: ARPA  •  Funding of DB Plans  •  Retirement Plan Administration