{"data":{"id":"us/29-cfr-4044.58","jurisdiction":"us","citation":"29 CFR 4044.58","heading":"Tables used to determine expected retirement age.","body":"The following tables are used for determining expected retirement age under §§ 4044.55 through 4044.57.\nTable 1 to § 4044.58—Table I-26—Selection of Retirement Rate Category\n[For valuation dates in 2026 1]\nIf participant reaches URA in year— Participant's retirement rate category is—\nLow 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—\nFrom— To—\n2027 849 849 3,587 3,587\n2028 869 869 3,670 3,670\n2029 888 888 3,750 3,750\n2030 908 908 3,833 3,833\n2031 928 928 3,917 3,917\n2032 948 948 4,003 4,003\n2033 969 969 4,092 4,092\n2034 990 990 4,182 4,182\n2035 1,012 1,012 4,274 4,274\n2036 or later 1,034 1,034 4,368 4,368\n1 Applicable tables for valuation dates before 2026 are available on PBGC's website (www.pbgc.gov).\n2 Table II-A.\n3 Table II-B.\n4 Table II-C.\nTable 2 to § 4044.58—Table II-A—Expected Retirement Ages for Individuals in the Low Category\nParticipant's earliest retirement age at valuation date Unreduced retirement age\n60 61 62 63 64 65 66 67 68 69 70\n42 53 53 53 54 54 54 54 54 54 54 54\n43 53 54 54 54 55 55 55 55 55 55 55\n44 54 54 55 55 55 55 55 56 56 56 56\n45 54 55 55 56 56 56 56 56 56 56 56\n46 55 55 56 56 56 57 57 57 57 57 57\n47 56 56 56 57 57 57 57 57 57 57 57\n48 56 57 57 57 58 58 58 58 58 58 58\n49 56 57 58 58 58 58 59 59 59 59 59\n50 57 57 58 58 59 59 59 59 59 59 59\n51 57 58 58 59 59 60 60 60 60 60 60\n52 58 58 59 59 60 60 60 60 60 60 60\n53 58 59 59 60 60 61 61 61 61 61 61\n54 58 59 60 60 61 61 61 61 61 61 61\n55 59 59 60 61 61 61 62 62 62 62 62\n56 59 60 60 61 61 62 62 62 62 62 62\n57 59 60 61 61 62 62 62 62 62 62 62\n58 59 60 61 61 62 62 63 63 63 63 63\n59 59 60 61 62 62 63 63 63 63 63 63\n60 60 60 61 62 62 63 63 63 63 63 63\n61 61 61 62 63 63 63 63 64 64 64\n62 62 62 63 63 63 64 64 64 64\n63 63 63 64 64 65 65 65 65\n64 64 64 65 65 65 65 65\n65 65 65 65 65 65 65\n66 66 66 66 66 66\n67 67 67 67 67\n68 68 68 68\n69 69 69\n70 70\nTable 3 to § 4044.58—Table II-B—Expected Retirement Ages for Individuals in the Medium Category\nParticipant's earliest retirement age at valuation date Unreduced retirement age\n60 61 62 63 64 65 66 67 68 69 70\n42 49 49 49 49 49 49 49 49 49 49 49\n43 50 50 50 50 50 50 50 50 50 50 50\n44 50 51 51 51 51 51 51 51 51 51 51\n45 51 51 52 52 52 52 52 52 52 52 52\n46 52 52 52 53 53 53 53 53 53 53 53\n47 53 53 53 53 53 54 54 54 54 54 54\n48 54 54 54 54 54 54 54 54 54 54 54\n49 54 55 55 55 55 55 55 55 55 55 55\n50 55 55 56 56 56 56 56 56 56 56 56\n51 56 56 56 57 57 57 57 57 57 57 57\n52 56 57 57 57 57 58 58 58 58 58 58\n53 57 57 58 58 58 58 58 58 58 58 58\n54 57 58 58 59 59 59 59 59 59 59 59\n55 58 58 59 59 59 60 60 60 60 60 60\n56 58 59 59 60 60 60 60 60 60 60 60\n57 59 59 60 60 61 61 61 61 61 61 61\n58 59 60 60 61 61 61 61 61 61 61 61\n59 59 60 61 61 62 62 62 62 62 62 62\n60 60 60 61 62 62 62 62 62 62 62 62\n61 61 61 62 62 63 63 63 63 63 63\n62 62 62 62 63 63 63 63 63 63\n63 63 63 64 64 64 64 64 64\n64 64 64 64 64 64 64 64\n65 65 65 65 65 65 65\n66 66 66 66 66 66\n67 67 67 67 67\n68 68 68 68\n69 69 69\n70 70\nTable 4 to § 4044.58—Table II-C—Expected Retirement Ages for Individuals in the High Category\nParticipant's earliest retirement age at valuation date Unreduced retirement age\n60 61 62 63 64 65 66 67 68 69 70\n42 46 46 46 46 46 47 47 47 47 47 47\n43 47 47 47 47 47 47 47 47 47 47 47\n44 48 48 48 48 48 48 48 48 48 48 48\n45 49 49 49 49 49 49 49 49 49 49 49\n46 50 50 50 50 50 50 50 50 50 50 50\n47 51 51 51 51 51 51 51 51 51 51 51\n48 52 52 52 52 52 52 52 52 52 52 52\n49 53 53 53 53 53 53 53 53 53 53 53\n50 54 54 54 54 54 54 54 54 54 54 54\n51 54 55 55 55 55 55 55 55 55 55 55\n52 55 55 56 56 56 56 56 56 56 56 56\n53 56 56 56 57 57 57 57 57 57 57 57\n54 57 57 57 57 57 58 58 58 58 58 58\n55 57 58 58 58 58 58 58 58 58 58 58\n56 58 58 59 59 59 59 59 59 59 59 59\n57 58 59 59 60 60 60 60 60 60 60 60\n58 59 59 60 60 60 60 61 61 61 61 61\n59 59 60 60 61 61 61 61 61 61 61 61\n60 60 60 61 61 61 62 62 62 62 62 62\n61 61 61 62 62 62 62 62 62 62 62\n62 62 62 62 62 62 62 62 62 62\n63 63 63 63 64 64 64 64 64\n64 64 64 64 64 64 64 64\n65 65 65 65 65 65 65\n66 66 66 66 66 66\n67 67 67 67 67\n68 68 68 68\n69 69 69\n70 70","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-29.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:20Z","sha256":"e9a2f644cddd10c0d813a9f20e6e2f90ef7ce0332fa68861ab931fffa72c6bf6","source_id":"us-cfr","stale":true,"prev":"us/29-cfr-4044.57","next":"us/29-cfr-4044.71"},"notice":"GroundRules: Original legal text. Not legal advice."}