Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
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.
RegulationFinancial regulationJun 30, 2026
Published Aug 7, 2026Source published Jun 30, 2026
What the notice 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.
Final rule.
Effective July 31, 2026.
Federal Register document: 2026-13124. Citation: 91 FR 39463.