1. Benefits Payable in Terminated Single-Employer Plans; Allocation of Assets in Single-Employer Plans; Interest
RULES: Allocation of Assets in Single-Employer Plans; Interest Assumptions,
The Pension Benefit Guaranty Corporation's regulations on
Benefits Payable in Terminated SingleEmployer Plans and Allocation of
Assets in SingleEmployer Plans prescribe interest assumptions for
valuing and paying benefits under terminating singleemployer plans.
This final rule amends the regulations to adopt interest assumptions
for plans with