['Retirement Benefits']

['Pension Benefits Guaranty Corporation (PBGC)']

04/01/2025

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Retirement Benefits - Pension Benefits Guaranty Corporation (PBGC)

Appendix C to Part 4044—Loading Assumptions

RegSense Pension Benefits Guaranty Corporation (PBGC)CFR Regulations Associate Benefits & Compensation Retirement Benefits Human Resources English CFR Appendix Focus Area USA

[Editor’s Note: This appendix is removed effective July 8, 2024.]

If the total value of the plan's benefit liabilities (as defined in 29 U.S.C. §1301(a)(16)), exclusive of the loading charge, is—
greater than	but less than or equal to	The loading charge equals—
$0	$200,000	5% of the total value of the plan's benefits, plus $200 for each plan participant.
$200,000		$10,000, plus a percentage of the excess of the total value over $200,000, plus $200 for each plan participant; the percentage is equal to 1%+[(P%−7.50%)/10], where P% is the initial rate, expressed as a percentage, set forth in appendix B of this part for the valuation of benefits.

[61 FR 34059, July 1, 1996, as amended at 65 FR 14753, March 17, 2000; 89 FR 48308, June 6, 2024]

['Retirement Benefits']

['Pension Benefits Guaranty Corporation (PBGC)']

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