Appendix D to Part 4044—Tables Used To Determine Expected Retirement Age

Appendix D - Appendix D to Part 4044—Tables Used To Determine Expected Retirement Age

Table I-24—Selection of Retirement Rate Category

[For valuation dates in 2024 1]

If participant reaches URA in year—	Participant's retirement rate category is—			High 4 if monthly benefit at URA is greater than—	Low 2 if monthly benefit at URA is less than—	Medium 3 if monthly benefit at URA is—		From—	To—	2025	802	802	3,388	3,388	2026	821	821	3,466	3,466	2027	839	839	3,546	3,546	2028	859	859	3,627	3,627	2029	879	879	3,711	3,711	2030	899	899	3,796	3,796	2031	919	919	3,883	3,883	2032	941	941	3,973	3,973	2033	962	962	4,064	4,064	2034 or later	984	984	4,157	4,157

1 Applicable tables for valuation dates before 2024 are available on PBGC's website (www.pbgc.gov).

2 Table II-A.

3 Table II-B.

4 Table II-C.

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 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 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

[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; 71 FR 69482, Dec. 1, 2006; 72 FR 67645, Nov. 30, 2007; 73 FR 72717, Dec. 1, 2008; 74 FR 62698, Dec. 1, 2009; 75 FR 74622, Dec. 1, 2010; 80 FR 74987, Dec. 1, 2015; 81 FR 83138, Nov. 21, 2016; 82 FR 60308, Dec. 20, 2017; 83 FR 63803, Dec. 12, 2018; 84 FR 67186, Dec. 9, 2019; 85 FR 78742, Dec. 7, 2020; 86 FR 68561, Dec. 3, 2021; 87 FR 74968, Dec. 7, 2022; 88 FR 83353, Nov. 29, 2023]