Table provides the applicable rates to be used for the 4010 Gateway Test

Text of the federal regulations

Used to determine the present value of annuities in involuntary and distress terminations of single-employer plans

Requires certain underfunded plans to report identifying, financial and actuarial information to the PBGC

Provides guidance for disaster relief to plan administrators and sponsors

Download forms and instructions for the Pension Benefit Guaranty Corporation

Pension Benefit Guaranty Corporation (PBGC) requirements on pension plans

Valuing immediate and deferred annuities

Applied to underpayments and overpayments

Valuing lump sums

Ways to submit a premium filing electronically

Overdue or defaulted withdrawal liability interest rates

Annual statistics

To help ensure that plans comply with PBGC premium regulations and pay the appropriate premium

Table of the due dates and explanations

Download forms - access instructions for forms

US government publications related to requirements to protect American worker pensions

QDROs submitted to PBGC after PBGC becomes trustee of a terminated pension plan

Interest rates, premium filings, laws, regulations, reporting, statistics and more

From 1995 to the present

Used to value vested benefits for variable rate premium purposes

Three-member decisions issued since October 1, 2002

Find information on pension plans trusteed by PBGC

Provides for stronger pension funding rules, greater transparency and a stronger pension insurance system