Brief Case
Pension Resource

29 C.F.R. § 4044.58

Tables used to determine expected retirement age.
eCFR amendment effective 2026-01-01 · current · last amended by 90 FR 59975, Dec. 23, 2025
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The following tables are used for determining expected retirement age under §§ 4044.55 through 4044.57.

Table 1 to § 4044.58—Table I-26—Selection of Retirement Rate Category

[For valuation dates in 2026 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—
2027 849 849 3,587 3,587
2028 869 869 3,670 3,670
2029 888 888 3,750 3,750
2030 908 908 3,833 3,833
2031 928 928 3,917 3,917
2032 948 948 4,003 4,003
2033 969 969 4,092 4,092
2034 990 990 4,182 4,182
2035 1,012 1,012 4,274 4,274
2036 or later 1,034 1,034 4,368 4,368
1 Applicable tables for valuation dates before 2026 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
Source credit, amendments & notes

[89 FR 48306, June 6, 2024, as amended at 89 FR 104043, Dec. 20, 2024; 90 FR 59975, Dec. 23, 2025]

29 C.F.R. § 4044.58 — Tables used to determine expected retirement age. · eCFR amendment effective 2026-01-01 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4044.58&asof=2026-01-01 · 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
  • 90 FR 59972 Dec 23, 2025 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age; Missing Participants Mortality Assumption
  • 89 FR 104040 Dec 20, 2024 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age; Missing Participants Mortality Assumption
  • 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

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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
Jun 6, 2024Jul 7, 2024eCFR amendment effective 2024-06-06 run 8View
Jul 8, 2024Dec 19, 2024eCFR editorial change effective 2024-07-08 run 889 FR 48306, June 6, 2024View · Redline (sign in)
Dec 20, 2024Dec 31, 2024eCFR amendment effective 2024-12-20 run 889 FR 48306, June 6, 2024View · Redline (sign in)
Jan 1, 2025Dec 22, 2025eCFR amendment effective 2025-01-01 run 889 FR 104043, Dec. 20, 2024View · Redline (sign in)
Dec 23, 2025Dec 31, 2025eCFR amendment effective 2025-12-23 run 889 FR 104043, Dec. 20, 2024View · Redline (sign in)
Jan 1, 2026currenteCFR amendment effective 2026-01-01 run 890 FR 59975, Dec. 23, 2025View · Redline (sign in)
Provision-level history (blame)