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CCH® PENSION AND BENEFITS — 01/15/09

PBGC announces January-March 2009 interest rates for valuing benefits

The PBGC has announced the interest rates for valuing benefits of terminating single-employer plans and for valuing benefits and assets under ERISA §4044 for January 2009 through March 2009. The interest rate to be used in valuing benefits of single-employer or multiemployer plans for valuation dates during January, February, and March 2009 will be 6.02%, which represents a decrease from the December 2008 rate of 7.92%.

CCH Note: The release of these rates were delayed by the PBGC due to delays in obtaining data.

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