Federal regulations · Through 2026-08-25 · Newer source version available

29 CFR 4044.58: Tables used to determine expected retirement age.

The following tables are used for determining expected retirement age under §§ 4044.55 through 4044.57.
Table 1 to § 4044.58—Table I-26—Selection of Retirement Rate Category
[For valuation dates in 2026 1]
If participant reaches URA in year— Participant's retirement rate category is—
Low 2 if monthly benefit at URA is less than— Medium 3 if monthly benefit at URA is— High 4 if monthly benefit at URA is greater than—
From— To—
2027 849 849 3,587 3,587
2028 869 869 3,670 3,670
2029 888 888 3,750 3,750
2030 908 908 3,833 3,833
2031 928 928 3,917 3,917
2032 948 948 4,003 4,003
2033 969 969 4,092 4,092
2034 990 990 4,182 4,182
2035 1,012 1,012 4,274 4,274
2036 or later 1,034 1,034 4,368 4,368
1 Applicable tables for valuation dates before 2026 are available on PBGC's website (www.pbgc.gov).
2 Table II-A.
3 Table II-B.
4 Table II-C.
Table 2 to § 4044.58—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 3 to § 4044.58—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 4 to § 4044.58—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

Where this section sits in the code

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
Subpart B—Valuation of Benefits and Assets

The following tables are used for determining expected retirement age under §§ 4044.55 through 4044.57.

Table 1 to § 4044.58—Table I-26—Selection of Retirement Rate Category

[For valuation dates in 2026 1]

If participant reaches URA in year— Participant's retirement rate category is—

Low 2 if monthly benefit at URA is less than— Medium 3 if monthly benefit at URA is— High 4 if monthly benefit at URA is greater than—

From— To—

2027 849 849 3,587 3,587

2028 869 869 3,670 3,670

2029 888 888 3,750 3,750

2030 908 908 3,833 3,833

2031 928 928 3,917 3,917

2032 948 948 4,003 4,003

2033 969 969 4,092 4,092

2034 990 990 4,182 4,182

2035 1,012 1,012 4,274 4,274

2036 or later 1,034 1,034 4,368 4,368

1 Applicable tables for valuation dates before 2026 are available on PBGC's website (www.pbgc.gov).

2 Table II-A.

3 Table II-B.

4 Table II-C.

Table 2 to § 4044.58—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 3 to § 4044.58—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 4 to § 4044.58—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

Collected 2026-08-27T02:25:20Z. Source file · JSON

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