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PBGC RIN: 1212-AB62 Publication ID: 2026 
Title: Interest Assumptions for Valuing Benefits 
Abstract:

The final rule amends the PBGC's regulation on Allocation of Assets in Single-Employer Plans to prescribe the spreads component of the interest assumption for plans with valuation dates in the following quarter.

 
Agency: Pension Benefit Guaranty Corporation(PBGC)  Priority: Routine and Frequent 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
EO 14192 Designation: Not subject to, not significant 
CFR Citation: 29 CFR 4044   
Legal Authority: 29 U.S.C. 1301(a)    29 U.S.C. 1302(b)(3)    29 U.S.C. 1341    29 U.S.C. 1344    29 U.S.C. 1362   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Final Rule  07/00/2026 
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Joseph Krettek
Pension Benefit Guaranty Corporation
445 12th Street SW,
Washington, DC 20024
Phone:202 367-4105
Email: krettek.joseph@pbgc.gov