1. Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
RULES: Allocation of assets—; Valuation of benefits and assets; expected retirement age,
This rule amends the Pension Benefit Guaranty Corporation's
regulation on Allocation of Assets in SingleEmployer Plans by
substituting a new table that applies to any plan being terminated
either in a distress termination or involuntarily by the PBGC with a
valuation date falling in 2005, and is used to determine expected
retirement ages for plan
