#### § 4044.58 Tables used to determine expected retirement age.

The following tables are used for determining expected retirement age under [§§ 4044.55](/on/2024-09-19/title-29/section-4044.55) through [4044.57](/on/2024-09-19/title-29/section-4044.57).

Table 1 to [§ 4044.58](/on/2024-09-19/title-29/section-4044.58)

Table I-24—Selection of Retirement Rate Category

[For valuation dates in 20241]

| If participant reaches URA in year— | Participant's retirement rate category is— | | | |
| --- | --- | --- | --- | --- |
| Low2 if monthly benefit at URA is less than— | Medium3 if monthly benefit at URA is— | | High4 if monthly benefit at URA is greater than— |
| 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](http://www.pbgc.gov)*). | | | | |
| 2 Table II-A. | | | | |
| 3 Table II-B. | | | | |
| 4 Table II-C. | | | | |

Table 2 to [§ 4044.58](/on/2024-09-19/title-29/section-4044.58)

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 3 to [§ 4044.58](/on/2024-09-19/title-29/section-4044.58)

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 4 to [§ 4044.58](/on/2024-09-19/title-29/section-4044.58)

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 |

[[89 FR 48306](https://www.federalregister.gov/citation/89-FR-48306), June 6, 2024]