Brief Case
Pension Resource

29 C.F.R. § 4044.54

Interest assumptions.
eCFR amendment effective 2024-06-06 · superseded Jul 1, 2024
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Historical text in effect Jun 6, 2024 through Jun 30, 2024. View current · Compare with current
Link to an amendment published at 89 FR 48305, June 6, 2024.
29 C.F.R. § 4044.54 — Interest assumptions. · eCFR amendment effective 2024-06-06 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4044.54&asof=2024-06-06 · printed Oct 16, 2026
Implements
ERISA § 4044 (29 U.S.C. § 1344) Allocation of assets
Cited by (code & regs)
Guidance addressing this section
PBGC
Final Rules
  • 91 FR 47790 Jul 29, 2026 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
  • 91 FR 39463 Jun 30, 2026 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
  • 91 FR 16838 Apr 3, 2026 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
  • 91 FR 2299 Jan 20, 2026 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
  • 90 FR 45918 Sep 24, 2025 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
  • 90 FR 28899 Jul 2, 2025 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
  • 90 FR 14577 Apr 3, 2025 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
  • 89 FR 104425 Dec 23, 2024 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
  • 89 FR 76730 Sep 19, 2024 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
  • 89 FR 54347 Jul 1, 2024 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
  • 89 FR 48291 Jun 6, 2024 — Valuation Assumptions and Methods
Proposed Rules
  • 88 FR 56563Proposed Aug 18, 2023 — Valuation Assumptions and Methods Comments due Oct 17, 2023
Also cited in 1 other documents
PBGC
Proposed Rules
  • 91 FR 36100Proposed Jun 16, 2026 — Technical Amendments: Special Financial Assistance Comments due Aug 17, 2026

No court rulings in the library cite this provision yet.

No private letter rulings in the library cite this provision yet.

Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Jul 1, 1997Jun 30, 1999CFR 1998 annual edition (revised as of 1998-07-01) run 127View
Jul 1, 1999Jun 30, 2000CFR 1999 annual edition (revised as of 1999-07-01) run 12763 FR 38306, July 16, 1998View · Redline (sign in)
Jul 1, 2000Jun 5, 2024eCFR amendment effective 2017-01-01 run 8View · Redline (sign in)
Jun 6, 2024Jun 30, 2024eCFR amendment effective 2024-06-06 run 8View · Redline (sign in)
Jul 1, 2024Jul 7, 2024eCFR amendment effective 2024-07-01 run 8View · Redline (sign in)
Jul 8, 2024Jul 30, 2024eCFR amendment effective 2024-07-08 run 889 FR 48305, June 6, 2024View · Redline (sign in)
Jul 31, 2024Sep 18, 2024eCFR amendment effective 2024-07-31 run 889 FR 54347, July 1, 2024View · Redline (sign in)
Sep 19, 2024Oct 30, 2024eCFR amendment effective 2024-09-19 run 889 FR 54347, July 1, 2024View · Redline (sign in)
Oct 31, 2024Dec 22, 2024eCFR amendment effective 2024-10-31 run 889 FR 76731, Sept. 19, 2024View · Redline (sign in)
Dec 23, 2024Jan 30, 2025eCFR amendment effective 2024-12-23 run 889 FR 76731, Sept. 19, 2024View · Redline (sign in)
Jan 31, 2025Apr 2, 2025eCFR amendment effective 2025-01-31 run 889 FR 104425, Dec. 23, 2024View · Redline (sign in)
Apr 3, 2025Apr 29, 2025eCFR amendment effective 2025-04-03 run 889 FR 104425, Dec. 23, 2024View · Redline (sign in)
Apr 30, 2025Jul 1, 2025eCFR amendment effective 2025-04-30 run 890 FR 14578, Apr. 3, 2025View · Redline (sign in)
Jul 2, 2025Jul 30, 2025eCFR amendment effective 2025-07-02 run 890 FR 14578, Apr. 3, 2025View · Redline (sign in)
Jul 31, 2025Sep 23, 2025eCFR amendment effective 2025-07-31 run 890 FR 28900, July 2, 2025View · Redline (sign in)
Sep 24, 2025Oct 30, 2025eCFR amendment effective 2025-09-24 run 890 FR 28900, July 2, 2025View · Redline (sign in)
Oct 31, 2025Jan 19, 2026eCFR amendment effective 2025-10-31 run 890 FR 45919, Sept. 24, 2025View · Redline (sign in)
Jan 20, 2026Jan 30, 2026eCFR amendment effective 2026-01-20 run 890 FR 45919, Sept. 24, 2025View · Redline (sign in)
Jan 31, 2026Apr 2, 2026eCFR amendment effective 2026-01-31 run 891 FR 2300, Jan. 20, 2026View · Redline (sign in)
Apr 3, 2026Apr 29, 2026eCFR amendment effective 2026-04-03 run 891 FR 2300, Jan. 20, 2026View · Redline (sign in)
Apr 30, 2026Jun 29, 2026eCFR amendment effective 2026-04-30 run 891 FR 16839, Apr. 3, 2026View · Redline (sign in)
Jun 30, 2026Jul 30, 2026eCFR amendment effective 2026-06-30 run 891 FR 16839, Apr. 3, 2026View · Redline (sign in)
Jul 31, 2026currenteCFR amendment effective 2026-07-31 run 291 FR 39464, June 30, 2026View · Redline (sign in)
Provision-level history (blame)