Regulatory
Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
Issued by Pension Benefit Guaranty Corporation
What the record says
This final rule amends the Pension Benefit Guaranty Corporation's regulation on Allocation of Assets in Single-Employer Plans to prescribe the spreads component of the interest assumption under the asset allocation regulation for plans with valuation dates of July 31, 2026-October 30, 2026. These interest assumptions are used for valuing benefits under terminating single-employer plans and for other purposes.
This is a factual description of what was issued or decided, not an assessment of it.