2025-18461RuleWallet

Pension Plans Adjust Interest Rates for Asset Valuations

Published Date: 9/24/2025

Rule

Summary

This new rule updates how certain retirement plans figure out the value of their assets between October 31, 2025, and January 30, 2026. It affects single-employer pension plans that are ending, helping make sure benefits are valued fairly using fresh interest rate assumptions. If you’re involved with these plans, this change could impact how much money is set aside and when.

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

New Interest Rates for Pension Valuations

The Pension Benefit Guaranty Corporation sets the spreads component of the interest assumption used to value benefits for terminating single-employer pension plans with valuation dates of October 31, 2025 through January 30, 2026. If you are involved with one of these terminating plans, this rule can change how much money is shown as needed and when funds must be allocated.

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Key Dates

Published Date
Rule Effective
9/24/2025
10/31/2025

Department and Agencies

Department
Independent Agency
Agency
Pension Benefit Guaranty Corporation
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