PBGCFinal Rule
Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age; Missing Participants Mortality Assumption
Finance & BankingLabor & Workplace
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Summary
This regulation updates how the Pension Benefit Guaranty Corporation (PBGC) calculates and divides up retirement plan assets when a company's pension plan ends. It affects how much money workers and retirees actually receive from their pensions and makes the calculation process clearer and more consistent.
Key Points
- 1Updates rules for determining when people are expected to retire, which affects how much pension money they're entitled to receive
- 2Changes how the PBGC values retirement benefits and plan assets to ensure fairer distribution of money to workers and retirees
- 3Establishes new assumptions about life expectancy for people whose locations are unknown, which impacts their benefit calculations
- 4Applies to single-employer pension plans that end, affecting companies and their workers when retirement plans are terminated
- 5Makes the pension calculation process more transparent and standardized across different pension plans
Key Dates
Published
December 23, 2025
This summary is for informational purposes only. It may not capture all nuances of the regulation. Always refer to the official text for authoritative information.
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