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Pension and Employee Benefits: Code, ERISA, & Regulations
This series provides an authoritative and comprehensive reference to the full text of benefits-related provisions of the Internal Revenue Code, the full text of ERISA, and related proposed and final regulations, as well as the official IRS and DOL preambles, and Committee Reports.
The PBGC has issued interest rate assumptions used by the PBGC to determine whether a benefit is payable as a lump sum and to calculate lump sum amounts to be paid by the PBGC. The rate to be used by the PBGC in valuing lump-sum benefits under single-employer or multiemployer plans for valuation dates on or after November 1, 2009 will be 2.25%, a decrease from the October 2009 rate of 2.50%.
The PBGC has also issued the interest rate assumption based on its historical methodology for use by private-sector pension practitioners in determining lump-sum payments. The rate for valuation dates on or after November 1, 2009 will be 2.25%, a decrease from the October 2009 rate of 2.50%.
For more information on this and related topics, consult the CCH Pension Plan Guide, CCH Employee Benefits Management, and Spencer's Benefits Reports.
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