Pension reference tables

The three monthly spot segment rates the IRS publishes under IRC §417(e)(3)(D) for minimum lump-sum present values and under §430(h)(2)(C) for single-employer funding, in percent.

Current: Segment 1 (payments in years 1–5): 4.62% · Segment 2 (years 6–20): 5.62% · Segment 3 (years 21+): 6.51% as of 2026-07

The 25-year average segment rates by plan year under IRC §430(h)(2)(C)(iv), after the 5% floor enacted by ARPA §9706 and IIJA §80602, which set the stabilization corridor for §430 funding.

Current: Segment 1, 25-year average (after 5% floor): 5% · Segment 2, 25-year average (after 5% floor): 5% · Segment 3, 25-year average (after 5% floor): 5.7% as of 2026

The annual cost-of-living-adjusted dollar limits for qualified retirement plans by calendar year: compensation, the defined benefit and defined contribution limits, elective deferrals, the age-50 catch-up, the HCE threshold and the key-employee threshold.

Current: §401(a)(17) annual compensation limit: 360,000 · §415(b)(1)(A) defined benefit dollar limit: 290,000 · §415(c)(1)(A) defined contribution limit: 72,000 · +4 more as of 2026

The PBGC flat-rate and variable-rate premiums for single-employer plans and the flat-rate premium for multiemployer plans, by plan year, as indexed under ERISA §4006.

Current: Single-employer flat-rate premium, per participant: 111 · Variable-rate premium, per $1,000 of unfunded vested benefits: 52 · Variable-rate premium cap, per participant: 751 · +1 more as of 2026

The largest monthly benefit the PBGC guarantees to a participant in a single-employer plan that terminates in the plan year shown, for a straight-life annuity beginning at age 65, indexed under ERISA §4022(b)(3). Earlier commencement ages and joint-and-survivor forms are reduced by PBGC's published factors.

Current: Maximum monthly guarantee, straight-life annuity at age 65: 7,789.77 as of 2026

IRC §401(l)(5)(E) covered compensation by year of birth for the 2026 determination year: the 35-year average of the Social Security taxable wage bases ending in the year the employee reaches Social Security retirement age, unrounded and rounded, as used by permitted-disparity and integrated benefit formulas.

Current: Calendar year of Social Security retirement age: 2060 · Covered compensation, unrounded: 184,500 · Covered compensation, rounded: 184,500 as of 1993+

The Social Security contribution and benefit base under Social Security Act §230 by calendar year — the taxable wage base that covered compensation and the §415 wage-base references are computed from.

Current: Taxable wage base: 184,500 as of 2026

The U.S. Treasury High Quality Market (HQM) corporate bond yield curve — monthly average spot rates, as decimals, carried here at maturities from 0.5 to 30 years. The §430 segment rates are derived from Treasury's monthly corporate bond yield curve; the curve Treas. Reg. §1.430(h)(2)-1(d)(1)(i) defines runs at 6-month durations from 6 months through 100 years, so this table is not the whole of the §430(h)(2)(D)(ii) yield curve.

Current: 0.5 years: 0.0413 · 1 year: 0.0431 · 1.5 years: 0.0446 · +57 more as of 2026-08

The monthly spot yield curve PBGC publishes under 29 CFR §4044.54 — the interest assumption for valuing benefits in a terminating single-employer plan for valuation dates on or after July 31, 2024 — by maturity from 0.5 to 30 years, as decimals.

Current: 0.5 years: 0.0486 · 1 year: 0.0501 · 1.5 years: 0.0513 · +57 more as of 2026-07

The U.S. Treasury daily par yield curve rates (constant maturity Treasury yields) taken at each month-end, by tenor from one month to 30 years, as decimals. These are PAR yields on the semiannual coupon-equivalent basis, not spot rates.

Current: 0.0833 years: 0.037 · 0.125 years: 0.0374 · 0.1667 years: 0.0377 · +11 more as of 2026-06

The static mortality rates under IRC §430(h)(3)(A) for valuation dates in 2024 (male and female) and the unisex applicable mortality table under §417(e)(3)(B) for distributions with annuity starting dates in stability periods beginning in 2024, by age.

Current: Male static rate q(x): 1 · Female static rate q(x): 1 · §417(e)(3) applicable (unisex) rate q(x): 1 as of 120

The static mortality rates under IRC §430(h)(3)(A) for valuation dates in 2025 (male and female) and the unisex applicable mortality table under §417(e)(3)(B) for distributions with annuity starting dates in stability periods beginning in 2025, by age.

Current: Male static rate q(x): 1 · Female static rate q(x): 1 · §417(e)(3) applicable (unisex) rate q(x): 1 as of 120

The static mortality rates under IRC §430(h)(3)(A) for valuation dates in 2026 (male and female) and the unisex applicable mortality table under §417(e)(3)(B) for distributions with annuity starting dates in stability periods beginning in 2026, by age.

Current: Male static rate q(x): 1 · Female static rate q(x): 1 · §417(e)(3) applicable (unisex) rate q(x): 1 as of 120

The static mortality rates under IRC §430(h)(3)(A) for valuation dates in 2027 (male and female) and the unisex applicable mortality table under §417(e)(3)(B) for distributions with annuity starting dates in stability periods beginning in 2027, by age.

Current: Male static rate q(x): 1 · Female static rate q(x): 1 · §417(e)(3) applicable (unisex) rate q(x): 1 as of 120

The base mortality tables printed in 26 CFR §1.430(h)(3)-1(d) — separate non-annuitant and annuitant rates for males and females at each age 0 to 120, with the small-plan weighting factors that blend them — from which the generational mortality tables permitted under IRC §430(h)(3)(A) are constructed. The regulation states it in two sentences: "The following are the base mortality tables. The base year for these tables is 2012."

Current: Male non-annuitant q(x): 1 · Male annuitant q(x): 1 · Male weighting factor for small plans: 1 · +3 more as of 120

The annual mortality improvement rates for males that 26 CFR §1.430(h)(3)-1(b)(1)(iii)(A) makes applicable for valuation dates occurring on or after January 1, 2024, by age and calendar year. The regulation incorporates them by reference as "2024 Adjusted Scale MP-2021 Rates, dated August 11, 2023". A rate is subtracted from 1 to give the annual mortality improvement factor for that age and year, and rates may be negative.

Current: 2013: 0 · 2014: 0 · 2015: 0 · +22 more as of 120

The annual mortality improvement rates for females that 26 CFR §1.430(h)(3)-1(b)(1)(iii)(A) makes applicable for valuation dates occurring on or after January 1, 2024, by age and calendar year. The regulation incorporates them by reference as "2024 Adjusted Scale MP-2021 Rates, dated August 11, 2023". A rate is subtracted from 1 to give the annual mortality improvement factor for that age and year, and rates may be negative.

Current: 2013: 0 · 2014: 0 · 2015: 0 · +22 more as of 120