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29 C.F.R. § 4044.58

Tables used to determine expected retirement age.

eCFR amendment effective 2025-01-01 · in effect Jan 1, 2025 to Dec 23, 2025 · last amended by 89 FR 104043, Dec. 20, 2024
The following tables are used for determining expected retirement age under §§ 4044.55 through 4044.57.

Table 1 to § 4044.58—Table I-25—Selection of Retirement Rate Category

[For valuation dates in 2025 1]
If participant
reaches URA in
year—		 Participant's retirement rate category is—
Low 2 if monthly
benefit at URA
is less than—		 Medium 3 if monthly benefit
at URA is—		 High 4 if monthly
benefit at URA is
greater than—
From— To—
2026 825 825 3,486 3,486
2027 844 844 3,566 3,566
2028 864 864 3,648 3,648
2029 884 884 3,732 3,732
2030 904 904 3,818 3,818
2031 925 925 3,906 3,906
2032 946 946 3,996 3,996
2033 968 968 4,088 4,088
2034 990 990 4,182 4,182
2035 or later 1,013 1,013 4,278 4,278
1 Applicable tables for valuation dates before 2025 are available on PBGC's website (www.pbgc.gov).
2 Table II-A.
3 Table II-B.
4 Table II-C.

Table 2 to § 4044.58—Table II-A—Expected Retirement Ages for Individuals in the Low Category
Participant's earliest retirement age at valuation date Unreduced retirement age
60 61 62 63 64 65 66 67 68 69 70
42 53 53 53 54 54 54 54 54 54 54 54
43 53 54 54 54 55 55 55 55 55 55 55
44 54 54 55 55 55 55 55 56 56 56 56
45 54 55 55 56 56 56 56 56 56 56 56
46 55 55 56 56 56 57 57 57 57 57 57
47 56 56 56 57 57 57 57 57 57 57 57
48 56 57 57 57 58 58 58 58 58 58 58
49 56 57 58 58 58 58 59 59 59 59 59
50 57 57 58 58 59 59 59 59 59 59 59
51 57 58 58 59 59 60 60 60 60 60 60
52 58 58 59 59 60 60 60 60 60 60 60
53 58 59 59 60 60 61 61 61 61 61 61
54 58 59 60 60 61 61 61 61 61 61 61
55 59 59 60 61 61 61 62 62 62 62 62
56 59 60 60 61 61 62 62 62 62 62 62
57 59 60 61 61 62 62 62 62 62 62 62
58 59 60 61 61 62 62 63 63 63 63 63
59 59 60 61 62 62 63 63 63 63 63 63
60 60 60 61 62 62 63 63 63 63 63 63
61 61 61 62 63 63 63 63 64 64 64
62 62 62 63 63 63 64 64 64 64
63 63 63 64 64 65 65 65 65
64 64 64 65 65 65 65 65
65 65 65 65 65 65 65
66 66 66 66 66 66
67 67 67 67 67
68 68 68 68
69 69 69
70 70

Table 3 to § 4044.58—Table II-B—Expected Retirement Ages for Individuals in the Medium Category
Participant's earliest retirement age at valuation date Unreduced retirement age
60 61 62 63 64 65 66 67 68 69 70
42 49 49 49 49 49 49 49 49 49 49 49
43 50 50 50 50 50 50 50 50 50 50 50
44 50 51 51 51 51 51 51 51 51 51 51
45 51 51 52 52 52 52 52 52 52 52 52
46 52 52 52 53 53 53 53 53 53 53 53
47 53 53 53 53 53 54 54 54 54 54 54
48 54 54 54 54 54 54 54 54 54 54 54
49 54 55 55 55 55 55 55 55 55 55 55
50 55 55 56 56 56 56 56 56 56 56 56
51 56 56 56 57 57 57 57 57 57 57 57
52 56 57 57 57 57 58 58 58 58 58 58
53 57 57 58 58 58 58 58 58 58 58 58
54 57 58 58 59 59 59 59 59 59 59 59
55 58 58 59 59 59 60 60 60 60 60 60
56 58 59 59 60 60 60 60 60 60 60 60
57 59 59 60 60 61 61 61 61 61 61 61
58 59 60 60 61 61 61 61 61 61 61 61
59 59 60 61 61 62 62 62 62 62 62 62
60 60 60 61 62 62 62 62 62 62 62 62
61 61 61 62 62 63 63 63 63 63 63
62 62 62 62 63 63 63 63 63 63
63 63 63 64 64 64 64 64 64
64 64 64 64 64 64 64 64
65 65 65 65 65 65 65
66 66 66 66 66 66
67 67 67 67 67
68 68 68 68
69 69 69
70 70

Table 4 to § 4044.58—Table II-C—Expected Retirement Ages for Individuals in the High Category
Participant's earliest retirement age at valuation date Unreduced retirement age
60 61 62 63 64 65 66 67 68 69 70
42 46 46 46 46 46 47 47 47 47 47 47
43 47 47 47 47 47 47 47 47 47 47 47
44 48 48 48 48 48 48 48 48 48 48 48
45 49 49 49 49 49 49 49 49 49 49 49
46 50 50 50 50 50 50 50 50 50 50 50
47 51 51 51 51 51 51 51 51 51 51 51
48 52 52 52 52 52 52 52 52 52 52 52
49 53 53 53 53 53 53 53 53 53 53 53
50 54 54 54 54 54 54 54 54 54 54 54
51 54 55 55 55 55 55 55 55 55 55 55
52 55 55 56 56 56 56 56 56 56 56 56
53 56 56 56 57 57 57 57 57 57 57 57
54 57 57 57 57 57 58 58 58 58 58 58
55 57 58 58 58 58 58 58 58 58 58 58
56 58 58 59 59 59 59 59 59 59 59 59
57 58 59 59 60 60 60 60 60 60 60 60
58 59 59 60 60 60 60 61 61 61 61 61
59 59 60 60 61 61 61 61 61 61 61 61
60 60 60 61 61 61 62 62 62 62 62 62
61 61 61 62 62 62 62 62 62 62 62
62 62 62 62 62 62 62 62 62 62
63 63 63 63 64 64 64 64 64
64 64 64 64 64 64 64 64
65 65 65 65 65 65 65
66 66 66 66 66 66
67 67 67 67 67
68 68 68 68
69 69 69
70 70
Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4044.58&asof=2025-01-01 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.