# Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits

**Action Urgency Score:** 30/100

| Field | Value |
|---|---|
| Agency | Pension Benefit Guaranty Corporation |
| Type | Final rule |
| Action | Final rule. |
| Published | 2026-10-14 |
| Effective | 2026-10-31 |
| Significant | No |
| CFR parts | 29 CFR 4044 |
| Summary | This final rule amends the Pension Benefit Guaranty Corporation's regulation on Allocation of Assets in Single-Employer Plans to prescribe the spreads component of the interest assumption under the asset allocation regulation for plans with valuation dates of October 31, 2026-January 30, 2027. These interest assumptions are used for valuing benefits under terminating single-employer plans and for other purposes. |
| Document number | 2026-21019 |

## Why this score
- Final rule.

Source: Federal Register API (Office of the Federal Register) (https://www.federalregister.gov/documents/2026/10/14/2026-21019/allocation-of-assets-in-single-employer-plans-interest-assumptions-for-valuing-benefits). Last refreshed: 2026-11-04T21:40:49.974Z.
Data from the Federal Register API; the published Federal Register document is authoritative. Informational only, not legal advice.