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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.

Information Collection Submission for OMB Review: Annual Reporting Form 5500

The Office of Management and Budget (OMB) is seeking public comment on the Annual Reporting Form 5500, which is used for reporting information on employee benefit plans. This notice announces the submission of the information collection for OMB review and requests comments on its necessity and impact.