Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age, 62697-62699 [E9-28636]
Download as PDF
Federal Register / Vol. 74, No. 229 / Tuesday, December 1, 2009 / Rules and Regulations
Issued in Washington, DC, on November
19, 2009.
J. Randolph Babbitt,
Administrator.
[FR Doc. E9–28431 Filed 11–30–09; 8:45 am]
BILLING CODE 4910–13–P
PENSION BENEFIT GUARANTY
CORPORATION
29 CFR Part 4022
Benefits Payable in Terminated SingleEmployer Plans; Limitations on
Guaranteed Benefits; Maximum
Guaranteeable Benefit
mstockstill on DSKH9S0YB1PROD with RULES
AGENCY: Pension Benefit Guaranty
Corporation.
ACTION: Final rule.
SUMMARY: This rule removes Appendix
D from Pension Benefit Guaranty
Corporation’s regulation on Benefits
Payable in Terminated Single-Employer
Plans. Appendix D is a historical list of
the maximum guaranteeable monthly
benefit for each year as determined in
accordance with section 4022(b)(3)(B) of
the Employee Retirement Income
Security Act of 1974. This information
is available on PBGC’s Web site
(https://www.pbgc.gov).
DATES: Effective December 31, 2009.
FOR FURTHER INFORMATION CONTACT:
Catherine B. Klion, Manager, Regulatory
and Policy Division, Legislative and
Regulatory Department, Pension Benefit
Guaranty Corporation, 1200 K Street,
NW., Washington, DC 20005, 202–326–
4024. (TTY/TDD users may call the
Federal relay service toll-free at 1–800–
877–8339 and ask to be connected to
202–326–4024.)
SUPPLEMENTARY INFORMATION: Section
4022(b) of the Employee Retirement
Income Security Act of 1974 (ERISA)
provides for certain limitations on
benefits guaranteed by Pension Benefit
Guaranty Corporation (PBGC) in
terminating single-employer pension
plans covered under Title IV of ERISA.
One of the limitations, set forth in
ERISA section 4022(b)(3)(B), is a dollar
ceiling on the amount of the monthly
benefit that may be paid to a plan
participant (in the form of a life annuity
beginning at age 65) by PBGC. The
ceiling is equal to ‘‘$750 multiplied by
a fraction, the numerator of which is the
contribution and benefit base
(determined under section 230 of the
Social Security Act) in effect at the time
the plan terminates and the
denominator of which is such
contribution and benefit base in effect in
calendar year 1974 [$13,200].’’ This
formula is also set forth in § 4022.22(b)
VerDate Nov<24>2008
16:14 Nov 30, 2009
Jkt 220001
of PBGC’s regulation on Benefits
Payable in Terminated Single-Employer
Plans (29 CFR Part 4022). Section 230(d)
of the Social Security Act (42 U.S.C.
430(d)) provides special rules for
determining the contribution and
benefit base for purposes of ERISA
section 4022(b)(3)(B).1
PBGC has no discretion in the
determination of the maximum
guaranteeable benefit. The maximum
guaranteeable benefit is determined by
applying the formula in ERISA section
4022(b)(3)(B) to the contribution and
benefit base. Each year Social Security
Administration determines, and notifies
PBGC of, the contribution and benefit
base to be used under ERISA section
4022(b)(3)(B), and PBGC applies the
statutory formula to arrive at the
maximum guaranteeable benefit. PBGC
has historically published a table
showing the maximum guaranteeable
benefit for each year in appendix D to
the benefit payment regulation and
updated the list each year by amending
the table in the appendix. In recent
years, PBGC has also published this
information on its Web site (https://
www.pbgc.gov; click on ‘‘Workers &
Retirees,’’ then on ‘‘Maximum monthly
guarantee tables’’ under the heading
‘‘Benefits Information’’ in the center
column).
PBGC has concluded that since the
maximum guaranteeeable benefits are
easily accessible to the public on its
Web site, it is no longer necessary to
publish the information in the Federal
Register (where annual updates to
appendix D to the benefit payment
regulation are published) or the Code of
Federal Regulations (where the
appendix itself is published).
Accordingly, PBGC is removing
appendix D from the benefit payment
regulation. This action has no
substantive legal effect.
General notice of proposed
rulemaking is unnecessary. The
maximum guaranteeable benefit is
determined according to the formula in
section 4022(b)(3)(B) of ERISA, and this
amendment makes no change in its
method of calculation but simply
eliminates one of the methods PBGC
1 For example, under section 230 of the Social
Security Act, $79,200 is the contribution and
benefit base that is to be used to calculate the PBGC
maximum guaranteeable benefit for 2010.
Accordingly, the formula under section
4022(b)(3)(B) of ERISA and 29 CFR § 4022.22(b) is:
$750 multiplied by $79,200/$13,200. Thus, the
maximum monthly benefit guaranteeable by the
PBGC for plans that terminate in 2010 is $4,500.00
per month in the form of a life annuity beginning
at age 65. (If a benefit is payable in a different form
or begins at a different age, the maximum
guaranteeable amount is the actuarial equivalent of
$4,500.00 per month.)
PO 00000
Frm 00023
Fmt 4700
Sfmt 4700
62697
currently uses to inform the public of
the maximum guaranteeable benefit.
PBGC has determined that this action
is not a ‘‘significant regulatory action’’
under the criteria set forth in Executive
Order 12866.
Because no general notice of proposed
rulemaking is required for this
regulation, the Regulatory Flexibility
Act does not apply (5 U.S.C. 601(2)).
List of Subjects in 29 CFR Part 4022
Pension insurance, Pensions,
Reporting and recordkeeping
requirements.
■ In consideration of the foregoing, 29
CFR part 4022 is amended as follows:
PART 4022—BENEFITS PAYABLE IN
TERMINATED SINGLE-EMPLOYER
PLANS
1. The authority citation for part 4022
continues to read as follows:
■
Authority: 29 U.S.C. 1302, 1322, 1322b,
1341(c)(3)(D), and 1344.
2. Appendix D to part 4022 is
removed.
■
Issued in Washington, DC, this 15th day of
November, 2009.
Vincent K. Snowbarger,
Acting Director, Pension Benefit Guaranty
Corporation.
[FR Doc. E9–28638 Filed 11–30–09; 8:45 am]
BILLING CODE 7709–01–P
PENSION BENEFIT GUARANTY
CORPORATION
29 CFR Part 4044
Allocation of Assets in SingleEmployer Plans; Valuation of Benefits
and Assets; Expected Retirement Age
AGENCY: Pension Benefit Guaranty
Corporation.
ACTION: Final rule.
SUMMARY: This rule amends Pension
Benefit Guaranty Corporation’s
regulation on Allocation of Assets in
Single-Employer Plans by substituting a
new table for determining expected
retirement ages for participants in
pension plans undergoing distress or
involuntary termination with valuation
dates falling in 2010. This table is
needed in order to compute the value of
early retirement benefits and, thus, the
total value of benefits under a plan.
DATES: Effective Date: January 1, 2010.
FOR FURTHER INFORMATION CONTACT:
Catherine B. Klion, Manager, Regulatory
and Policy Division, Legislative and
Regulatory Department, Pension Benefit
Guaranty Corporation, 1200 K Street,
NW., Washington, DC 20005, 202–326–
E:\FR\FM\01DER1.SGM
01DER1
62698
Federal Register / Vol. 74, No. 229 / Tuesday, December 1, 2009 / Rules and Regulations
4024. (TTY/TDD users may call the
Federal relay service toll-free at 1–800–
877–8339 and ask to be connected to
202–326–4024.)
SUPPLEMENTARY INFORMATION: Pension
Benefit Guaranty Corporation (PBGC)
administers the pension plan
termination insurance program under
Title IV of the Employee Retirement
Income Security Act of 1974 (ERISA).
PBGC’s regulation on Allocation of
Assets in Single-Employer Plans (29
CFR part 4044) sets forth (in subpart B)
the methods for valuing plan benefits of
terminating single-employer plans
covered under Title IV. Guaranteed
benefits and benefit liabilities under a
plan that is undergoing a distress
termination must be valued in
accordance with subpart B of part 4044.
In addition, when PBGC terminates an
underfunded plan involuntarily
pursuant to ERISA section 4042(a), it
uses the subpart B valuation rules to
determine the amount of the plan’s
underfunding.
Under § 4044.51(b) of the asset
allocation regulation, early retirement
benefits are valued based on the annuity
starting date, if a retirement date has
been selected, or the expected
retirement age, if the annuity starting
date is not known on the valuation date.
Sections 4044.55 through 4044.57 set
forth rules for determining the expected
retirement ages for plan participants
entitled to early retirement benefits.
Appendix D of part 4044 contains tables
to be used in determining the expected
early retirement ages.
Table I in appendix D (Selection of
Retirement Rate Category) is used to
determine whether a participant has a
low, medium, or high probability of
retiring early. The determination is
based on the year a participant would
reach ‘‘unreduced retirement age’’ (i.e.,
the earlier of the normal retirement age
or the age at which an unreduced
benefit is first payable) and the
participant’s monthly benefit at
unreduced retirement age. The table
applies only to plans with valuation
dates in the current year and is updated
annually by the PBGC to reflect changes
in the cost of living, etc.
Tables II–A, II–B, and II–C (Expected
Retirement Ages for Individuals in the
Low, Medium, and High Categories
respectively) are used to determine the
expected retirement age after the
probability of early retirement has been
determined using Table I. These tables
establish, by probability category, the
expected retirement age based on both
the earliest age a participant could retire
under the plan and the unreduced
retirement age. This expected retirement
age is used to compute the value of the
early retirement benefit and, thus, the
total value of benefits under the plan.
This document amends appendix D to
replace Table I–09 with Table I–10 in
order to provide an updated correlation,
appropriate for calendar year 2010,
between the amount of a participant’s
benefit and the probability that the
participant will elect early retirement.
Table I–10 will be used to value benefits
in plans with valuation dates during
calendar year 2010.
PBGC has determined that notice of
and public comment on this rule are
impracticable and contrary to the public
interest. Plan administrators need to be
able to estimate accurately the value of
plan benefits as early as possible before
initiating the termination process. For
that purpose, if a plan has a valuation
date in 2010, the plan administrator
needs the updated table being
promulgated in this rule. Accordingly,
the public interest is best served by
issuing this table expeditiously, without
an opportunity for notice and comment,
to allow as much time as possible to
estimate the value of plan benefits with
the proper table for plans with valuation
dates in early 2010.
PBGC has determined that this action
is not a ‘‘significant regulatory action’’
under the criteria set forth in Executive
Order 12866.
Because no general notice of proposed
rulemaking is required for this
regulation, the Regulatory Flexibility
Act of 1980 does not apply (5 U.S.C.
601(2)).
List of Subjects in 29 CFR Part 4044
Pension insurance, Pensions.
In consideration of the foregoing, 29
CFR part 4044 is amended as follows:
■
1. The authority citation for part 4044
continues to read as follows:
■
Authority: 29 U.S.C. 1301(a), 1302(b)(3),
1341, 1344, 1362.
2. Appendix D to part 4044 is
amended by removing Table I–09 and
adding in its place Table I–10 to read as
follows:
■
Appendix D to Part 4044—Tables Used
To Determine Expected Retirement Age
TABLE I–10—SELECTION OF RETIREMENT RATE CATEGORY
[For Plans with valuation dates after December 31, 2009, and before January 1, 2011]
Participant’s retirement rate category is—
Low 1 if monthly
benefit at URA is
less than—
If participant reaches URA in year—
mstockstill on DSKH9S0YB1PROD with RULES
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
or later ................................................................................................
Medium 2 if monthly benefit
at URA is—
From—
562
573
583
595
608
620
633
647
660
674
562
573
583
595
608
620
633
647
660
674
1 Table
II–A.
II–B.
3 Table II–C.
2 Table
VerDate Nov<24>2008
16:14 Nov 30, 2009
Jkt 220001
PO 00000
Frm 00024
Fmt 4700
Sfmt 4700
E:\FR\FM\01DER1.SGM
01DER1
To—
2,376
2,419
2,465
2,514
2,567
2,621
2,676
2,732
2,790
2,848
High 3 if monthly
benefit at URA is
greater than—
2,376
2,419
2,465
2,514
2,567
2,621
2,676
2,732
2,790
2,848
Federal Register / Vol. 74, No. 229 / Tuesday, December 1, 2009 / Rules and Regulations
*
*
*
*
*
Issued in Washington, DC, this 13th day of
November, 2009.
Vincent K. Snowbarger,
Acting Director, Pension Benefit Guaranty
Corporation.
[FR Doc. E9–28636 Filed 11–30–09; 8:45 am]
BILLING CODE 7709–01–P
previously claimed for the records in
another Privacy Act system of records.
DATES: The final rule amending 32 CFR
part 323 published on October 29, 2009
(74 FR 55782–55783) is withdrawn as of
December 1, 2009.
FOR FURTHER INFORMATION CONTACT:
Patricia Toppings, 703–696–5284.
Dated: November 23, 2009.
Patricia L. Toppings,
OSD Federal Register Liaison Officer,
Department of Defense.
[FR Doc. E9–28528 Filed 11–30–09; 8:45 am]
DEPARTMENT OF DEFENSE
Office of the Secretary
BILLING CODE 5001–06–P
32 CFR Part 323
[Docket ID: DoD–2009–OS–0006]
DEPARTMENT OF HOMELAND
SECURITY
Privacy Act; Implementation
Defense Logistics Agency, DoD.
Final rule with request for
comments; withdrawal.
Coast Guard
The Department of Defense is
withdrawing the final rule published on
October 29, 2009 (74 FR 55781–55782),
which updated the Defense Logistics
Agency Privacy Act Program Rules, 32
CFR part 323, by replacing the (k)(2)
exemption with a (k)(5) exemption for
their Defense Logistics Agency Criminal
Incident Reporting System Records.
DATES: The final rule amending 32 CFR
part 323 published on October 29, 2009
(74 FR 55781–55782) is withdrawn as of
December 1, 2009.
FOR FURTHER INFORMATION CONTACT:
Patricia Toppings, 703–696–5284.
[Docket No. USCG–2009–0759]
AGENCY:
ACTION:
SUMMARY:
Dated: November 23, 2009.
Patricia L. Toppings,
OSD Federal Register Liaison Officer,
Department of Defense.
[FR Doc. E9–28527 Filed 11–30–09; 8:45 am]
BILLING CODE 5001–06–P
DEPARTMENT OF DEFENSE
Office of the Secretary
32 CFR Part 323
[Docket ID: DoD–2009–OS–0008]
Privacy Act; Implementation
Defense Logistics Agency, DoD.
Final rule with request for
comments; withdrawal.
AGENCY:
mstockstill on DSKH9S0YB1PROD with RULES
ACTION:
SUMMARY: The Department of Defense is
withdrawing the final rule published on
October 29, 2009 (74 FR 55782–55783),
which claimed existing exemptions for
the Defense Logistics Agency Freedom
of Information Act/Privacy Act Requests
and Administrative Appeal Records
when an exemption had been
VerDate Nov<24>2008
16:14 Nov 30, 2009
Jkt 220001
33 CFR Part 100
Southern California Annual Marine
Events
Coast Guard, DHS.
Notice of enforcement of
regulation.
AGENCY:
ACTION:
The Coast Guard will enforce
the special local regulation in 33 CFR
100.1101 for the San Diego Christmas
Boat Parade of Lights on the San Diego
Bay from 5:30 p.m. through 8 p.m. on
December 13, 2009, and from 5:30 p.m.
through 8 p.m. on December 20, 2009.
This action is necessary to provide for
the safety of the participants, crew,
spectators, and other vessels and users
of the waterway. During the
enforcement period, no spectators shall
anchor, block, loiter in, or impede the
through transit of participants or official
patrol vessels in the regulated area,
unless cleared for such entry by or
through an official patrol vessel.
DATES: The regulation in 33 CFR
100.1101 will be enforced from 5:30
p.m. through 8 p.m. on December 13,
2009, and from 5:30 p.m. through 8 p.m.
on December 20, 2009.
FOR FURTHER INFORMATION CONTACT: If
you have questions on this notice, call
or e-mail Petty Officer Kristen Beer,
USCG, Waterways Management, U.S.
Coast Guard Sector San Diego;
telephone 619–278–7262, e-mail
Kristen.a.beer@uscg.mil.
SUMMARY:
The Coast
Guard will enforce the special local
regulation for the annual San Diego
Christmas Boat Parade of Lights in 33
CFR 100.1101 on December 13, 2009,
from 5:30 to 8 p.m. and on December 20,
2009, from 5:30 to 8 p.m.
SUPPLEMENTARY INFORMATION:
PO 00000
Frm 00025
Fmt 4700
Sfmt 4700
62699
Under the provisions of 33 CFR
100.1101, spectator vessels may safely
transit outside the regulated area but
may not anchor, block, loiter in, or
impede the transit of ship parade
participants or official patrol vessels,
unless cleared for such entry by or
through an official patrol vessel. When
hailed and/or signaled by an official
patrol vessel, a spectator shall come to
an immediate stop. Vessels shall comply
with all directions given. The Coast
Guard may be assisted by other Federal,
State, or local law enforcement agencies
in enforcing this regulation.
This notice is issued under authority
of 33 CFR 100.1101 and 5 U.S.C. 552 (a).
In addition to this notice in the Federal
Register, the Coast Guard will provide
the maritime community with extensive
advance notification of this enforcement
period via the Local Notice to Mariners
and marine information broadcasts. If
the COTP or his designated
representative determines that the
regulated area need not be enforced for
the full duration stated in this notice, he
or she may use a Broadcast Notice to
Mariners to grant general permission to
enter the regulated area.
Dated: September 25, 2009.
T. H. Farris,
Captain, U.S. Coast Guard, Captain of the
Port San Diego.
[FR Doc. E9–28719 Filed 11–30–09; 8:45 am]
BILLING CODE 9910–04–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 100
[Docket No. USCG–2009–0917]
Notice of Enforcement for Special
Local Regulation; Mission Bay Parade
of Lights; Mission Bay, San Diego, CA
Coast Guard, DHS.
Notice of enforcement of
regulation.
AGENCY:
ACTION:
SUMMARY: The Coast Guard will enforce
the Mission Bay Parade of Lights
Special Local Regulation on Mission
Bay, CA from 5 p.m. through 10 p.m. on
12 December 2009. This action is
necessary to provide for the safety of the
participants, crew, spectators, sponsor
vessels of the race, and general users of
the waterway. During the enforcement
period, no spectators shall anchor,
block, loiter in, or impede the through
transit of participants or official patrol
vessels in the regulated area during the
effective dates and times, unless cleared
E:\FR\FM\01DER1.SGM
01DER1
Agencies
[Federal Register Volume 74, Number 229 (Tuesday, December 1, 2009)]
[Rules and Regulations]
[Pages 62697-62699]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-28636]
-----------------------------------------------------------------------
PENSION BENEFIT GUARANTY CORPORATION
29 CFR Part 4044
Allocation of Assets in Single-Employer Plans; Valuation of
Benefits and Assets; Expected Retirement Age
AGENCY: Pension Benefit Guaranty Corporation.
ACTION: Final rule.
-----------------------------------------------------------------------
SUMMARY: This rule amends Pension Benefit Guaranty Corporation's
regulation on Allocation of Assets in Single-Employer Plans by
substituting a new table for determining expected retirement ages for
participants in pension plans undergoing distress or involuntary
termination with valuation dates falling in 2010. This table is needed
in order to compute the value of early retirement benefits and, thus,
the total value of benefits under a plan.
DATES: Effective Date: January 1, 2010.
FOR FURTHER INFORMATION CONTACT: Catherine B. Klion, Manager,
Regulatory and Policy Division, Legislative and Regulatory Department,
Pension Benefit Guaranty Corporation, 1200 K Street, NW., Washington,
DC 20005, 202-326-
[[Page 62698]]
4024. (TTY/TDD users may call the Federal relay service toll-free at 1-
800-877-8339 and ask to be connected to 202-326-4024.)
SUPPLEMENTARY INFORMATION: Pension Benefit Guaranty Corporation (PBGC)
administers the pension plan termination insurance program under Title
IV of the Employee Retirement Income Security Act of 1974 (ERISA).
PBGC's regulation on Allocation of Assets in Single-Employer Plans (29
CFR part 4044) sets forth (in subpart B) the methods for valuing plan
benefits of terminating single-employer plans covered under Title IV.
Guaranteed benefits and benefit liabilities under a plan that is
undergoing a distress termination must be valued in accordance with
subpart B of part 4044. In addition, when PBGC terminates an
underfunded plan involuntarily pursuant to ERISA section 4042(a), it
uses the subpart B valuation rules to determine the amount of the
plan's underfunding.
Under Sec. 4044.51(b) of the asset allocation regulation, early
retirement benefits are valued based on the annuity starting date, if a
retirement date has been selected, or the expected retirement age, if
the annuity starting date is not known on the valuation date. Sections
4044.55 through 4044.57 set forth rules for determining the expected
retirement ages for plan participants entitled to early retirement
benefits. Appendix D of part 4044 contains tables to be used in
determining the expected early retirement ages.
Table I in appendix D (Selection of Retirement Rate Category) is
used to determine whether a participant has a low, medium, or high
probability of retiring early. The determination is based on the year a
participant would reach ``unreduced retirement age'' (i.e., the earlier
of the normal retirement age or the age at which an unreduced benefit
is first payable) and the participant's monthly benefit at unreduced
retirement age. The table applies only to plans with valuation dates in
the current year and is updated annually by the PBGC to reflect changes
in the cost of living, etc.
Tables II-A, II-B, and II-C (Expected Retirement Ages for
Individuals in the Low, Medium, and High Categories respectively) are
used to determine the expected retirement age after the probability of
early retirement has been determined using Table I. These tables
establish, by probability category, the expected retirement age based
on both the earliest age a participant could retire under the plan and
the unreduced retirement age. This expected retirement age is used to
compute the value of the early retirement benefit and, thus, the total
value of benefits under the plan.
This document amends appendix D to replace Table I-09 with Table I-
10 in order to provide an updated correlation, appropriate for calendar
year 2010, between the amount of a participant's benefit and the
probability that the participant will elect early retirement. Table I-
10 will be used to value benefits in plans with valuation dates during
calendar year 2010.
PBGC has determined that notice of and public comment on this rule
are impracticable and contrary to the public interest. Plan
administrators need to be able to estimate accurately the value of plan
benefits as early as possible before initiating the termination
process. For that purpose, if a plan has a valuation date in 2010, the
plan administrator needs the updated table being promulgated in this
rule. Accordingly, the public interest is best served by issuing this
table expeditiously, without an opportunity for notice and comment, to
allow as much time as possible to estimate the value of plan benefits
with the proper table for plans with valuation dates in early 2010.
PBGC has determined that this action is not a ``significant
regulatory action'' under the criteria set forth in Executive Order
12866.
Because no general notice of proposed rulemaking is required for
this regulation, the Regulatory Flexibility Act of 1980 does not apply
(5 U.S.C. 601(2)).
List of Subjects in 29 CFR Part 4044
Pension insurance, Pensions.
0
In consideration of the foregoing, 29 CFR part 4044 is amended as
follows:
0
1. The authority citation for part 4044 continues to read as follows:
Authority: 29 U.S.C. 1301(a), 1302(b)(3), 1341, 1344, 1362.
0
2. Appendix D to part 4044 is amended by removing Table I-09 and adding
in its place Table I-10 to read as follows:
Appendix D to Part 4044--Tables Used To Determine Expected Retirement
Age
TABLE I-10--Selection of Retirement Rate Category
[For Plans with valuation dates after December 31, 2009, and before January 1, 2011]
----------------------------------------------------------------------------------------------------------------
Participant's retirement rate category is--
---------------------------------------------------------------
Low \1\ if Medium \2\ if monthly High \3\ if
If participant reaches URA in year-- monthly benefit benefit at URA is-- monthly benefit
at URA is less -------------------------- at URA is greater
than-- From-- To-- than--
----------------------------------------------------------------------------------------------------------------
2011............................................ 562 562 2,376 2,376
2012............................................ 573 573 2,419 2,419
2013............................................ 583 583 2,465 2,465
2014............................................ 595 595 2,514 2,514
2015............................................ 608 608 2,567 2,567
2016............................................ 620 620 2,621 2,621
2017............................................ 633 633 2,676 2,676
2018............................................ 647 647 2,732 2,732
2019............................................ 660 660 2,790 2,790
2020 or later................................... 674 674 2,848 2,848
----------------------------------------------------------------------------------------------------------------
\1\ Table II-A.
\2\ Table II-B.
\3\ Table II-C.
[[Page 62699]]
* * * * *
Issued in Washington, DC, this 13th day of November, 2009.
Vincent K. Snowbarger,
Acting Director, Pension Benefit Guaranty Corporation.
[FR Doc. E9-28636 Filed 11-30-09; 8:45 am]
BILLING CODE 7709-01-P