29 C.F.R. Appendix D to Part 4044—Tables Used To Determine Expected Retirement Age
Title 29 - Labor
Title 29: Labor
PART 4044—ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS
Subpart B—Valuation of Benefits and Assets
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Appendix D to Part 4044—Tables Used To Determine Expected Retirement Age
Table I-06_Selection of Retirement Rate Category [For plans with valuation dates after December 31, 2005, and before January 1, 2007]---------------------------------------------------------------------------------------------------------------- Participant's retirement rate category is_ --------------------------------------------------------------------------- Low \1\ if Medium \2\ if monthly benefit at URA Participant reaches URA in year_ monthly benefit is High \3\ if at URA is less -------------------------------------- monthly benefit than_ From To is greater than_----------------------------------------------------------------------------------------------------------------2007................................ 500 500 2,113 2,1132008................................ 512 512 2,164 2,1642009................................ 524 524 2,216 2,2162010................................ 536 536 2,269 2,2692011................................ 549 549 2,324 2,3242012................................ 562 562 2,379 2,3792013................................ 576 576 2,437 2,4372014................................ 590 590 2,495 2,4952015................................ 604 604 2,555 2,5552016 or later....................... 618 618 2,616 2,616----------------------------------------------------------------------------------------------------------------\1\ Table II-A.\2\ Table II-B.\3\ Table II-C.
Table II-A_Expected Retirement Ages for Individuals in the Low Category---------------------------------------------------------------------------------------------------------------- Unreduced retirement age Participant's earliest retirement ---------------------------------------------------------------------------- age at valuation date. 60 61 62 63 64 65 66 67 68 69 70----------------------------------------------------------------------------------------------------------------42................................. 53 53 53 54 54 54 54 54 54 54 5443................................. 53 54 54 54 55 55 55 55 55 55 5544................................. 54 54 55 55 55 55 55 56 56 56 5645................................. 54 55 55 56 56 56 56 56 56 56 5646................................. 55 55 56 56 56 57 57 57 57 57 5747................................. 56 56 56 57 57 57 57 57 57 57 5748................................. 56 57 57 57 58 58 58 58 58 58 5849................................. 56 57 58 58 58 58 59 59 59 59 5950................................. 57 57 58 58 59 59 59 59 59 59 5951................................. 57 58 58 59 59 60 60 60 60 60 6052................................. 58 58 59 59 60 60 60 60 60 60 6053................................. 58 59 59 60 60 61 61 61 61 61 6154................................. 58 59 60 60 61 61 61 61 61 61 6155................................. 59 59 60 61 61 61 62 62 62 62 6256................................. 59 60 60 61 61 62 62 62 62 62 6257................................. 59 60 61 61 62 62 62 62 62 62 6258................................. 59 60 61 61 62 62 63 63 63 63 6359................................. 59 60 61 62 62 63 63 63 63 63 6360................................. 60 60 61 62 62 63 63 63 63 63 6361................................. ..... 61 61 62 63 63 63 63 64 64 6462................................. ..... ..... 62 62 63 63 63 64 64 64 6463................................. ..... ..... ..... 63 63 64 64 65 65 65 6564................................. ..... ..... ..... ..... 64 64 65 65 65 65 6565................................. ..... ..... ..... ..... ..... 65 65 65 65 65 6566................................. ..... ..... ..... ..... ..... ..... 66 66 66 66 6667................................. ..... ..... ..... ..... ..... ..... ..... 67 67 67 6768................................. ..... ..... ..... ..... ..... ..... ..... ..... 68 68 6869................................. ..... ..... ..... ..... ..... ..... ..... ..... ..... 69 6970................................. ..... ..... ..... ..... ..... ..... ..... ..... ..... ..... 70----------------------------------------------------------------------------------------------------------------
Table II-B_Expected Retirement Ages for Individuals in the Medium Category---------------------------------------------------------------------------------------------------------------- Unreduced retirement age Participant's earliest retirement ---------------------------------------------------------------------------- age at valuation date 60 61 62 63 64 65 66 67 68 69 70----------------------------------------------------------------------------------------------------------------42................................. 49 49 49 49 49 49 49 49 49 49 4943................................. 50 50 50 50 50 50 50 50 50 50 5044................................. 50 51 51 51 51 51 51 51 51 51 5145................................. 51 51 52 52 52 52 52 52 52 52 5246................................. 52 52 52 53 53 53 53 53 53 53 5347................................. 53 53 53 53 53 54 54 54 54 54 5448................................. 54 54 54 54 54 54 54 54 54 54 5449................................. 54 55 55 55 55 55 55 55 55 55 5550................................. 55 55 56 56 56 56 56 56 56 56 5651................................. 56 56 56 57 57 57 57 57 57 57 5752................................. 56 57 57 57 57 58 58 58 58 58 5853................................. 57 57 58 58 58 58 58 58 58 58 5854................................. 57 58 58 59 59 59 59 59 59 59 5955................................. 58 58 59 59 59 60 60 60 60 60 6056................................. 58 59 59 60 60 60 60 60 60 60 6057................................. 59 59 60 60 61 61 61 61 61 61 6158................................. 59 60 60 61 61 61 61 61 61 61 6159................................. 59 60 61 61 62 62 62 62 62 62 6260................................. 60 60 61 62 62 62 62 62 62 62 6261................................. ..... 61 61 62 62 63 63 63 63 63 6362................................. ..... ..... 62 62 62 63 63 63 63 63 6363................................. ..... ..... ..... 63 63 64 64 64 64 64 6464................................. ..... ..... ..... ..... 64 64 64 64 64 64 6465................................. ..... ..... ..... ..... ..... 65 65 65 65 65 6566................................. ..... ..... ..... ..... ..... ..... 66 66 66 66 6667................................. ..... ..... ..... ..... ..... ..... ..... 67 67 67 6768................................. ..... ..... ..... ..... ..... ..... ..... ..... 68 68 6869................................. ..... ..... ..... ..... ..... ..... ..... ..... ..... 69 6970................................. ..... ..... ..... ..... ..... ..... ..... ..... ..... ..... 70----------------------------------------------------------------------------------------------------------------
Table II-C_Expected Retirement Ages for Individuals in the High Category---------------------------------------------------------------------------------------------------------------- Unreduced retirement age Participant's earliest retirement ---------------------------------------------------------------------------- age at valuation date. 60 61 62 63 64 65 66 67 68 69 70----------------------------------------------------------------------------------------------------------------42................................. 46 46 46 46 46 47 47 47 47 47 4743................................. 47 47 47 47 47 47 47 47 47 47 4744................................. 48 48 48 48 48 48 48 48 48 48 4845................................. 49 49 49 49 49 49 49 49 49 49 4946................................. 50 50 50 50 50 50 50 50 50 50 5047................................. 51 51 51 51 51 51 51 51 51 51 5148................................. 52 52 52 52 52 52 52 52 52 52 5249................................. 53 53 53 53 53 53 53 53 53 53 5350................................. 54 54 54 54 54 54 54 54 54 54 5451................................. 54 55 55 55 55 55 55 55 55 55 5552................................. 55 55 56 56 56 56 56 56 56 56 5653................................. 56 56 56 57 57 57 57 57 57 57 5754................................. 57 57 57 57 57 58 58 58 58 58 5855................................. 57 58 58 58 58 58 58 58 58 58 5856................................. 58 58 59 59 59 59 59 59 59 59 5957................................. 58 59 59 60 60 60 60 60 60 60 6058................................. 59 59 60 60 60 60 61 61 61 61 6159................................. 59 60 60 61 61 61 61 61 61 61 6160................................. 60 60 61 61 61 62 62 62 62 62 6261................................. ..... 61 61 62 62 62 62 62 62 62 6262................................. ..... ..... 62 62 62 62 62 62 62 62 6263................................. ..... ..... ..... 63 63 63 64 64 64 64 6464................................. ..... ..... ..... ..... 64 64 64 64 64 64 6465................................. ..... ..... ..... ..... ..... 65 65 65 65 65 6566................................. ..... ..... ..... ..... ..... ..... 66 66 66 66 6667................................. ..... ..... ..... ..... ..... ..... ..... 67 67 67 6768................................. ..... ..... ..... ..... ..... ..... ..... ..... 68 68 6869................................. ..... ..... ..... ..... ..... ..... ..... ..... ..... 69 6970................................. ..... ..... ..... ..... ..... ..... ..... ..... ..... ..... 70----------------------------------------------------------------------------------------------------------------
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[61 FR 34059, July 1, 1996; 61 FR 36626, July 12, 1996, as amended at 61 FR 65476, Dec. 13, 1996; 62 FR 65611, Dec. 15, 1997; 63 FR 63180, Nov. 12, 1998; 64 FR 67165, Dec. 1, 1999; 65 FR 75166, Dec. 1, 2000; 66 FR 59695, Nov. 30, 2001; 67 FR 71472, Dec. 2, 2002; 68 FR 67034, Dec. 1, 2003; 69 FR 69822, Dec. 1, 2004; 70 FR 72076, Dec. 1, 2005]
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