2 Jul 2025

📊New PBGC Regulation on Pension Asset Allocation Affects Businesses

Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits

Summary

This final rule amends the Pension Benefit Guaranty Corporation's regulation on Allocation of Assets in Single-Employer Plans to prescribe the spreads component of the interest assumption under the asset allocation regulation for plans with valuation dates of July 31, 2025-October 30, 2025. These interest assumptions are used for valuing benefits under terminating single-employer plans and for other purposes.

Agencies

  • Pension Benefit Guaranty Corporation

Business Impact ?

$$$ - High

The regulation specifies interest assumptions for valuing benefits in terminating single-employer plans, affecting compliance and financial planning for businesses managing retirement plans. It is relevant for businesses needing to adapt to updated asset allocation rules to remain compliant with the Pension Benefit Guaranty Corporation (PBGC).

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