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 Code of Federal Regulations (Last Updated: May 6, 2024)
 Title 29 - Labor
 Subtitle B—Regulations Relating to Labor
 Chapter XL—Pension Benefit Guaranty Corporation
 SubChapter E—Plan Terminations
 Part 4044 - Allocation of Assets in Single-Employer Plans

  Appendix D to Part 4044 - —Tables Used To Determine Expected Retirement Age

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  • Appendix D to Part 4044 - Tables Used To Determine Expected Retirement Age

    Table I-22 - Selection of Retirement Rate Category

    [For valuation dates in 20221]

    If participant reaches URA in year - Participant's retirement rate category is -
    Low2 if monthly benefit at URA is less than - Medium3 if monthly benefit at URA is - High4 if monthly benefit at URA is greater than -
    From - To -
    2023 691 691 2,919 2,919
    2024 706 706 2,984 2,984
    2025 723 723 3,052 3,052
    2026 739 739 3,122 3,122
    2027 756 756 3,194 3,194
    2028 774 774 3,268 3,268
    2029 791 791 3,343 3,343
    2030 810 810 3,420 3,420
    2031 828 828 3,498 3,498
    2032 or later 847 847 3,579 3,579

    1 Applicable tables for valuation dates before 2022 are available on PBGC's website (www.pbgc.gov).

    2 Table II-A.

    3 Table II-B.

    4 Table II-C.

    Table II-A - Expected Retirement Ages for Individuals in the Low Category

    Participant's earliest retirement age at valuation date. Unreduced retirement age
    60 61 62 63 64 65 66 67 68 69 70
    42 53 53 53 54 54 54 54 54 54 54 54
    43 53 54 54 54 55 55 55 55 55 55 55
    44 54 54 55 55 55 55 55 56 56 56 56
    45 54 55 55 56 56 56 56 56 56 56 56
    46 55 55 56 56 56 57 57 57 57 57 57
    47 56 56 56 57 57 57 57 57 57 57 57
    48 56 57 57 57 58 58 58 58 58 58 58
    49 56 57 58 58 58 58 59 59 59 59 59
    50 57 57 58 58 59 59 59 59 59 59 59
    51 57 58 58 59 59 60 60 60 60 60 60
    52 58 58 59 59 60 60 60 60 60 60 60
    53 58 59 59 60 60 61 61 61 61 61 61
    54 58 59 60 60 61 61 61 61 61 61 61
    55 59 59 60 61 61 61 62 62 62 62 62
    56 59 60 60 61 61 62 62 62 62 62 62
    57 59 60 61 61 62 62 62 62 62 62 62
    58 59 60 61 61 62 62 63 63 63 63 63
    59 59 60 61 62 62 63 63 63 63 63 63
    60 60 60 61 62 62 63 63 63 63 63 63
    61 61 61 62 63 63 63 63 64 64 64
    62 62 62 63 63 63 64 64 64 64
    63 63 63 64 64 65 65 65 65
    64 64 64 65 65 65 65 65
    65 65 65 65 65 65 65
    66 66 66 66 66 66
    67 67 67 67 67
    68 68 68 68
    69 69 69
    70 70

    Table II-B - Expected Retirement Ages for Individuals in the Medium Category

    Participant's earliest retirement age at valuation date Unreduced retirement age
    60 61 62 63 64 65 66 67 68 69 70
    42 49 49 49 49 49 49 49 49 49 49 49
    43 50 50 50 50 50 50 50 50 50 50 50
    44 50 51 51 51 51 51 51 51 51 51 51
    45 51 51 52 52 52 52 52 52 52 52 52
    46 52 52 52 53 53 53 53 53 53 53 53
    47 53 53 53 53 53 54 54 54 54 54 54
    48 54 54 54 54 54 54 54 54 54 54 54
    49 54 55 55 55 55 55 55 55 55 55 55
    50 55 55 56 56 56 56 56 56 56 56 56
    51 56 56 56 57 57 57 57 57 57 57 57
    52 56 57 57 57 57 58 58 58 58 58 58
    53 57 57 58 58 58 58 58 58 58 58 58
    54 57 58 58 59 59 59 59 59 59 59 59
    55 58 58 59 59 59 60 60 60 60 60 60
    56 58 59 59 60 60 60 60 60 60 60 60
    57 59 59 60 60 61 61 61 61 61 61 61
    58 59 60 60 61 61 61 61 61 61 61 61
    59 59 60 61 61 62 62 62 62 62 62 62
    60 60 60 61 62 62 62 62 62 62 62 62
    61 61 61 62 62 63 63 63 63 63 63
    62 62 62 62 63 63 63 63 63 63
    63 63 63 64 64 64 64 64 64
    64 64 64 64 64 64 64 64
    65 65 65 65 65 65 65
    66 66 66 66 66 66
    67 67 67 67 67
    68 68 68 68
    69 69 69
    70 70

    Table II-C - Expected Retirement Ages for Individuals in the High Category

    Participant's earliest retirement age at valuation date. Unreduced retirement age
    60 61 62 63 64 65 66 67 68 69 70
    42 46 46 46 46 46 47 47 47 47 47 47
    43 47 47 47 47 47 47 47 47 47 47 47
    44 48 48 48 48 48 48 48 48 48 48 48
    45 49 49 49 49 49 49 49 49 49 49 49
    46 50 50 50 50 50 50 50 50 50 50 50
    47 51 51 51 51 51 51 51 51 51 51 51
    48 52 52 52 52 52 52 52 52 52 52 52
    49 53 53 53 53 53 53 53 53 53 53 53
    50 54 54 54 54 54 54 54 54 54 54 54
    51 54 55 55 55 55 55 55 55 55 55 55
    52 55 55 56 56 56 56 56 56 56 56 56
    53 56 56 56 57 57 57 57 57 57 57 57
    54 57 57 57 57 57 58 58 58 58 58 58
    55 57 58 58 58 58 58 58 58 58 58 58
    56 58 58 59 59 59 59 59 59 59 59 59
    57 58 59 59 60 60 60 60 60 60 60 60
    58 59 59 60 60 60 60 61 61 61 61 61
    59 59 60 60 61 61 61 61 61 61 61 61
    60 60 60 61 61 61 62 62 62 62 62 62
    61 61 61 62 62 62 62 62 62 62 62
    62 62 62 62 62 62 62 62 62 62
    63 63 63 63 64 64 64 64 64
    64 64 64 64 64 64 64 64
    65 65 65 65 65 65 65
    66 66 66 66 66 66
    67 67 67 67 67
    68 68 68 68
    69 69 69
    70 70

    [61 FR 34059, July 1, 1996; 61 FR 36626, July 12, 1996, as amended at 61 FR 65476, Dec. 13, 1996; 62 FR 65611, Dec. 15, 1997; 63 FR 63180, Nov. 12, 1998; 64 FR 67165, Dec. 1, 1999; 65 FR 75166, Dec. 1, 2000; 66 FR 59695, Nov. 30, 2001; 67 FR 71472, Dec. 2, 2002; 68 FR 67034, Dec. 1, 2003; 69 FR 69822, Dec. 1, 2004; 70 FR 72076, Dec. 1, 2005; 71 FR 69482, Dec. 1, 2006; 72 FR 67645, Nov. 30, 2007; 73 FR 72717, Dec. 1, 2008; 74 FR 62698, Dec. 1, 2009; 75 FR 74622, Dec. 1, 2010; 80 FR 74987, Dec. 1, 2015; 81 FR 83138, Nov. 21, 2016; 82 FR 60308, Dec. 20, 2017; 83 FR 63803, Dec. 12, 2018; 84 FR 67186, Dec. 9, 2019; 85 FR 78742, Dec. 7, 2020; 86 FR 68561, Dec. 3, 2021]