PBGC Guarantee Limit for Single-Employer Plans Terminating in 2027 Increases

The Pension Benefit Guaranty Corporation (PBGC) announced that, as a result of the indexing rules under federal law, the maximum guarantee limits for single-employer plans that terminate in 2027 will be 4.16% higher than the limits that applied for 2026. A table showing the single-employer plan guarantee limits for various ages and payment forms is available on the PBGC's website.

The guarantee limits for multiemployer plans are not indexed and therefore have not changed.