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ERISA 4044 (Immediate and Deferred) Annuities

Published by PBGC | Pension Benefit Guaranty Corporation | Metadata Last Checked: August 02, 2025 | Last Modified: 2014-06-01
These select and ultimate interest rates are issued for the specific purpose of determining the present value of annuities in involuntary and distress terminations of single-employer plans, as discussed in 29 CFR 4044 (link is external). They are also used to value benefits and certain assets under multiemployer plans following mass withdrawal as discussed in 29 CFR 4281 (link is external). (Updated quarterly.).

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