PBGC Guarantee Limit for Single-Employer Plans Increases for 2026

The Pension Benefit Guaranty Corporation (PBGC) announced that, as a result of the indexing rules provided in ERISA, the maximum guarantee limits for single-employer plans that fail in 2026 will be 4.82% higher than the limits that applied for 2025. 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.