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PBGC RIN: 1212-AB63 Publication ID: 2026 
Title: Valuation of Benefits and Assets; Expected Retirement Age; Missing Participants Mortality Assumption 
Abstract:

This final rule substitutes a new table for determining the benefit levels used to establish expected retirement ages for participants in pension plans undergoing distress or involuntary termination in the next year.  It also provides the mortality assumption for use with PBGC's missing participants program for determination dates in the next year.

 
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