Missing Participants Program Category 2 PV Calculators

New and noteworthy - On June 6, 2024, PBGC issued a final rule that, among other things, modernized the interest and mortality assumptions used for Category 2 calculations for Benefit Determination Dates (BDDs) on or after July 31, 2024.

The new interest assumption is structured as a yield curve. The applicable yield curve to be used for BDDs from 7/31/2024 through 12/31/2024 is now available. A link to the updated version of the spreadsheet has been added below.

The following table contains spreadsheets that, in certain situations, may be used to determine benefit transfer amounts under PBGC’s DB Missing Participants Program.

For Benefit Determination Dates In:
2025
2024 on or after July 31, 2024
2024 before July 31, 2024
2023
2022
2021
2020
2019
2018

Last Updated: January 24, 2025