Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

This final rule amends the Pension Benefit Guaranty Corporation's regulation on Benefits Payable in Terminated Single- Employer Plans to prescribe certain interest assumptions under the regulation for plans with valuation dates in November 2020. These interest assumptions are used for paying certain benefits under terminating single-employer plans covered by the pension insurance system administered by PBGC.