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Final ruleTook effect Jan. 31, 2026

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

Built by the Tribune's code from the Federal Register. No AI wrote this page. Published in the Federal Register Jan. 20, 2026. Document 2026-00909. Updated Nov. 15, 2026.

What it does

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 January 31, 2026-April 29, 2026. These interest assumptions are used for valuing benefits under terminating single-employer plans and for other purposes.

The Pension Benefit Guaranty Corporation's summary, as published in the Federal Register.

What changed in the regulation

1 part of Title 29 of the Code of Federal Regulations:

29 CFR 4044

Wording on eCFR: the day before it took effect and from the day it took effect (first part listed).

Compared with

The Pension Benefit Guaranty Corporation has published 4 final rules in 2026 so far, compared with 7 in all of 2025.

Counted by the Tribune from Federal Register records since Jan. 1, 2025.

What happens next and when

Effective January 31, 2026.

The agency's dates, word for word.

Document number2026-00909
ActionFinal rule.
AgenciesPension Benefit Guaranty Corporation
PublishedJan. 20, 2026
Effective dateJan. 31, 2026
DocketPBGC-2026-0002

Source: the Federal Register (public domain). The document in the Federal Register