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This page has not been translated. Please go to PBGC.gov's Spanish home page for more information available in Spanish.

Esta página no ha sido traducida. Por favor vaya a la página principal del sitio de español de PBGC para ver información disponible en español.

Interest Rates & Factors

Variable-Rate Premiums

Find current and historical interest rates for valuing vested benefits for variable-rate premiums.

ERISA 4044 Annuities

Find current and historical select and ultimate interest rates for valuing benefits in terminating single-employer plans and certain multiemployer plans.

Late Premium Payment Interest Charges

Find the interest rates PBGC will apply to unpaid contributions and premiums and to underpayments and overpayments of employer liability.

Late or Defaulted Withdrawal Liability

Find the interest rate to be charged by multiemployer pension plans on withdrawal liability payments that are overdue or in default, or to be credited on overpayments of withdrawal liability, unless the plan provides for another rate.

Applicable Federal Mid-Term Rates

PBGC’s Missing Participant Regulation provides that certain amounts be determined using the applicable federal mid-term rate (as determined by the Secretary of the Treasury pursuant to section 1274(d)(1)(C)(ii) of the Code) for that month, compounded monthly.

Historical ERISA 4022 Lump Sum Interest Rates

Find interest rates that PBGC used to determine lump sums prior to 2021.

Last Updated:

Present Value of PBGC Maximum Guarantee

Find the present value of PBGC’s maximum guarantee for purposes of complying with IRC §436 benefit restrictions.

ERISA Mortality Tables

Access current and historical mortality rates for valuing annuities in terminating single-employer plans and of missing participants in such plans.

ERISA Section 4044 (for valuing annuities in distress and involuntary single-employer plan terminations)

ERISA Section 4050 (for valuing annuities of missing participants)

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