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Agency: Pension Benefit Guaranty Corporation

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1. Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age

RULES: Allocation of assets—; Benefits and assets valuation; 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 2006, and is used to determine expected retirement ages for plan
PENSION BENEFIT GUARANTY CORPORATION : Pension Benefit Guaranty Corporation

2. Disclosure to Participants; Benefits Payable in Terminated Single-Employer Plans

RULES: Benefits payable in terminated plans,

This rule amends Appendix D to the Pension Benefit Guaranty Corporation's regulation on Benefits Payable in Terminated Single Employer Plans by adding the maximum guaranteeable pension benefit that may be paid by the PBGC with respect to a plan participant in a single employer pension plan that terminates in 2006. This rule also amends the PBGC's
PENSION BENEFIT GUARANTY CORPORATION : Pension Benefit Guaranty Corporation

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