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ERISA Section 4044 Retirement Assumptions

Expected Retirement Assumptions

For ERISA section 4044 calculations, the age at which benefits are assumed to commence depends on two factors:

(1) whether the benefit amount is considered low, medium or high (the Retirement Rate Category), and
(2) when participants, under the provisions of their plan, can begin receiving reduced and unreduced benefits (the XRA tables).

Retirement Rate Category (low, medium, high) Table for valuations beginning in:

2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014201320122011 | 2010 | 2009 | 2008

 

XRA Table for participants with benefits in the:

Last Updated: December 7, 2020

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)