PBGC Releases 2027 Table on Present Value of Maximum Guarantee

The Pension Benefit Guarantee Corporation (PBGC) posted a table showing the applicable present value of the maximum PBGC guaranteed benefit for 2027 plan years. The present value is used for purposes of complying with Internal Revenue Code §436 benefit restrictions.

PBGC posted values that apply to benefits with annuity starting dates in 2027. The 2027 table was developed using the 417(e) segment rates for August 2026 (4.65%, 5.75% and 6.73%, respectively) for plan years beginning in 2027 and the 417(e) applicable mortality table for 2027.

Two-column spreadsheet version