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:
2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008
XRA Table for participants with benefits in the:
- Low category [Excel]
- Medium category [Excel]
- High category [Excel]
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)