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Text of PBGC Final Regs on Mortality Assumptions for Missing Participants, Mass Withdrawals (PDF)
Pension Benefit Guaranty Corporation [PBGC] 
Dec. 14, 2006
The new rules are effective February 27, 2007, without further notice, unless PBGC receives significant adverse comment by January 16, 2007. PBGC explains that the rules for certain valuations involving missing participants' benefits depend in part on the single-employer mortality assumptions updated in 2005, requiring changes to the rules for missing participant valuations. A minor conforming amendment also is made to the rules for mass withdrawals.
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