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
Department and Agencies
Related Federal Register Documents
2026-06556 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
Starting April 30, 2026, the Pension Benefit Guaranty Corporation (PBGC) updates how it calculates interest rates for valuing benefits in single-employer pension plans that are ending. This change affects plan sponsors and employers by adjusting the numbers used to figure out what’s owed, helping keep things fair and accurate. If you’re involved with these plans, watch for these new rules between April and July 2026—they could impact money calculations and deadlines.
2026-05260 — Proposed Submission of Information Collection for OMB Review; Comment Request; Direct Express Enrollment Form
The Pension Benefit Guaranty Corporation (PBGC) wants to start collecting info to help people sign up for the Direct Express debit card. This new form will make enrollment easier and more organized. If you’re affected, you can share your thoughts by May 18, 2026—no cost or hassle expected!
2026-04182 — Proposed Submission of Information Collections for OMB Review; Comment Request; Liability for Termination of Single-Employer Plans
The Pension Benefit Guaranty Corporation (PBGC) wants to keep collecting info about who’s responsible when single-employer pension plans end. This affects companies with these plans and helps make sure everyone knows their duties. If you have thoughts, send them by May 4, 2026—no cost changes, just paperwork updates!
2026-03800 — Submission of Information Collection for OMB Review; Comment Request; Annual Reporting (Form 5500 Series)
The Pension Benefit Guaranty Corporation (PBGC) wants to keep collecting annual reports from pension plans using Form 5500. This means businesses and plan managers need to keep filing their yearly info, with no big changes or new costs. If you want to share your thoughts, make sure to comment by March 30, 2026!
2025-16140 — Miscellaneous Corrections, Clarifications, and Improvements; Correction
The Pension Benefit Guaranty Corporation fixed some small errors and cleared up confusing parts in a rule from August 15, 2025. These changes affect companies with single-employer pension plans, especially around premium payments and plan endings. No new costs or deadlines are added—just smoother, clearer rules to follow.
2025-15610 — Miscellaneous Corrections, Clarifications, and Improvements
The Pension Benefit Guaranty Corporation (PBGC) is fixing and clarifying some rules about pension premiums and plan endings to make them easier to understand and follow. These updates affect employers who manage single-employer pension plans and could change when and how much they pay. The changes are part of PBGC’s effort to keep things clear and fair, with no surprise costs or deadlines.
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