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PBGC Final Rule on Asset Allocation Interest Assumptions

The Pension Benefit Guaranty Corporation (PBGC) issued a final rule amending its Allocation of Assets regulation. This rule prescribes the spreads component of the interest assumption for plans with valuation dates between January 31, 2026, and April 29, 2026. The updated assumptions are crucial for valuing benefits under terminating single-employer plans.

Allocation of Assets in Single-Employer Plans; Interest Assumptions

The Pension Benefit Guaranty Corporation (PBGC) is amending its regulation concerning the allocation of assets in single-employer plans. This rule updates the interest assumptions used for valuing benefits, effective January 31, 2026. The changes are administrative and do not impose new compliance burdens.