2024-21359. Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits  

  • Table 1 to Paragraph ( e )—Spreads

    Maturity point Third quarter 2024 spreads (percent) Fourth quarter 2024 spreads (percent)
    0.5 0.38 0.33
    1.0 0.38 0.33
    1.5 0.37 0.33
    2.0 0.37 0.33
    2.5 0.37 0.33
    3.0 0.37 0.33
    3.5 0.37 0.33
    4.0 0.37 0.33
    4.5 0.37 0.33
    5.0 0.37 0.33
    5.5 0.37 0.32
    6.0 0.37 0.32
    6.5 0.37 0.32
    7.0 0.37 0.32
    7.5 0.37 0.32
    8.0 0.37 0.32
    8.5 0.37 0.32
    9.0 0.37 0.32
    9.5 0.36 0.32
    10.0 0.36 0.32
    10.5 0.36 0.32
    11.0 0.36 0.32
    11.5 0.36 0.32
    12.0 0.36 0.32
    12.5 0.36 0.32
    13.0 0.36 0.32
    13.5 0.35 0.31
    14.0 0.35 0.31
    14.5 0.35 0.31
    15.0 0.35 0.31
    15.5 0.35 0.31
    16.0 0.35 0.31
    16.5 0.34 0.31
    17.0 0.34 0.31
    17.5 0.34 0.31
    18.0 0.34 0.31
    18.5 0.34 0.31
    19.0 0.34 0.31
    19.5 0.34 0.30
    20.0 0.34 0.30
    20.5 0.33 0.30
    21.0 0.33 0.30
    21.5 0.33 0.30
    22.0 0.33 0.30
    22.5 0.33 0.30
    23.0 0.33 0.30
    23.5 0.33 0.30
    24.0 0.33 0.30
    24.5 0.33 0.30
    25.0 0.33 0.30
    25.5 0.33 0.30
    26.0 0.33 0.30
    26.5 0.32 0.30
    27.0 0.32 0.30
    27.5 0.32 0.30
    28.0 0.32 0.30
    29.0 0.32 0.30
    29.5 0.32 0.30
    30.0 0.32 0.30

Document Information

Effective Date:
10/31/2024
Published:
09/19/2024
Department:
Pension Benefit Guaranty Corporation
Entry Type:
Rule
Action:
Final rule.
Document Number:
2024-21359
Dates:
Effective October 31, 2024.
Pages:
76730-76731 (2 pages)
Topics:
Employee benefit plans, Pension insurance, Pensions
PDF File:
2024-21359.pdf
CFR: (1)
29 CFR 4044