This page lists the Federal Register notices for routine final rules amending PBGC’s regulation on Allocation of Assets in Single-Employer Plans (part 4044) to update assumptions. Those amendments include:
- Annual updates to the XRA tables,
- For valuations dates on or after July 31, 2024, the spreads used to determine the 4044 yield curve, and
- For valuation dates before July 31, 2024, the select and ultimate interest rates used for 4044 calculations.
Final rules for select and ultimate rates and XRA tables published more than three years ago are available in the Interest Rates and Related Rules Archive.
| Date |
Title |
Link type |
|---|---|---|
| 04/03/25 | Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits Note: This rule provides the 2025 Q2 spreads. |
|
| 12/23/24 | Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits Note: This rule provides the 2025 Q1 spreads. |
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| 12/20/24 | Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age; Missing Participants Mortality Assumption | |
| 09/19/24 | Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits Note: This rule provides the 2024 Q4 spreads. |
|
| 07/01/24 | Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits Note: This rule provides the 2024 Q3 spreads. |
|
| 06/14/24 | Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits | |
| 03/13/24 | Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits | |
| 12/18/23 | Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits | |
| 11/29/23 | Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age | |
| 09/13/23 | Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits | |
| 06/15/23 | Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits | |
| 03/15/23 | Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits | |
| 12/15/22 | Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits | |
| 12/07/22 | Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age | |
| 09/15/22 | Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits | |
| 06/15/22 | Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits | |
| 03/15/22 | Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits | |
| 12/15/21 | Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits | |
| 12/03/21 | Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age | |
| 09/15/21 | Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits |
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