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 April 30, 2026-July 30, 2026. These interest assumptions are used for valuing benefits under terminating single-employer plans and for other purposes.
What this item does
The short version, using the agency's own summary text.
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 April 30, 2026-July 30, 2026. These interest assumptions are used for valuing benefits under terminating single-employer plans and for other purposes.
Final rule.
Important dates
The dates that matter most for this item.
Published
April 3, 2026
Starts
April 30, 2026
Who published it
The agencies listed in the official filing.
Federal rulebook sections mentioned
These are the parts of the Code of Federal Regulations cited in the filing.