Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age

Summary

The Pension Benefit Guaranty Corporation is updating its regulation on single-employer plan asset allocation by replacing Table I-97 for Table I-96 in appendix D, which will affect plans terminated in 1997 due to distress or involuntary action, impacting expected retirement ages for plan participants and the computation of early retirement benefits.