PBGC Single-Employer Plan Interest Assumptions
Current understanding
To be populated as evidence accumulates.
Evidence log
- 2026-08-20 — Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans: cross-connection with single-employer-defined-benefit-funding: Both address the actuarial mechanics of single-employer DB plans — IRS sets the funding target and normal cost employers must contribute, while PBGC sets the interest assumptions used for related plan valuations. (novelty: 2)
- 2026-07-06 — Improvements to Rules on Recoupment of Benefit Overpayments: Noted as adjacent PBGC single-employer rulemaking: separate proposed rule would simplify overpayment recoupment (flat 5% monthly rate; no recoupment from surviving beneficiaries) — tracked on its own page. (novelty: 2)
Open questions
Related
Contributing findings
Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
29-jul-2026
novelty 1
per-area 1
strengthens
Improvements to Rules on Recoupment of Benefit Overpayments
06-jul-2026
novelty 2
per-area 2
strengthens
Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
30-jun-2026
novelty 1
per-area 1
mentions