2023-17521: Valuation Assumptions and Methods

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Summary

This proposed rule would update the interest, mortality, and expense assumptions used to determine the present value of benefits for a single-employer pension plan under subpart B of the Pension Benefit Guaranty Corporation's regulation on Allocation of Assets in Single- Employer Plans, to determine components of mass withdrawal liability for a multiemployer pension plan, and for other purposes.

The agency’s own summary, as published.

What this changes

Amends 5 parts of the Code of Federal Regulations — the standing rules this notice rewrites.

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