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PBGC Single-Employer Interest Rates for DB Plans with November 2008 Valuation Date
Pension Benefit Guaranty Corporation [PBGC] 
[Official Guidance] Oct. 17, 2008
Excerpt: The PBGC's regulations prescribe actuarial assumptions -- including interest assumptions -- for valuing and paying plan benefits of terminating single-employer plans covered by title IV of [ERISA]. The interest assumptions are intended to reflect current conditions in the financial and annuity markets.
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