{
  "slug": "pbgc-4044-yield-curve",
  "kind": "pbgc4044YieldCurve",
  "title": "PBGC ERISA §4044 yield curve",
  "definition": "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.",
  "regulation": "ERISA §4044; 29 CFR §4044.54",
  "keyFormat": "YYYY-MM",
  "unit": "rate",
  "columns": [
    {
      "key": "0.5",
      "label": "0.5 years",
      "unit": "rate"
    },
    {
      "key": "1",
      "label": "1 year",
      "unit": "rate"
    },
    {
      "key": "1.5",
      "label": "1.5 years",
      "unit": "rate"
    },
    {
      "key": "2",
      "label": "2 years",
      "unit": "rate"
    },
    {
      "key": "2.5",
      "label": "2.5 years",
      "unit": "rate"
    },
    {
      "key": "3",
      "label": "3 years",
      "unit": "rate"
    },
    {
      "key": "3.5",
      "label": "3.5 years",
      "unit": "rate"
    },
    {
      "key": "4",
      "label": "4 years",
      "unit": "rate"
    },
    {
      "key": "4.5",
      "label": "4.5 years",
      "unit": "rate"
    },
    {
      "key": "5",
      "label": "5 years",
      "unit": "rate"
    },
    {
      "key": "5.5",
      "label": "5.5 years",
      "unit": "rate"
    },
    {
      "key": "6",
      "label": "6 years",
      "unit": "rate"
    },
    {
      "key": "6.5",
      "label": "6.5 years",
      "unit": "rate"
    },
    {
      "key": "7",
      "label": "7 years",
      "unit": "rate"
    },
    {
      "key": "7.5",
      "label": "7.5 years",
      "unit": "rate"
    },
    {
      "key": "8",
      "label": "8 years",
      "unit": "rate"
    },
    {
      "key": "8.5",
      "label": "8.5 years",
      "unit": "rate"
    },
    {
      "key": "9",
      "label": "9 years",
      "unit": "rate"
    },
    {
      "key": "9.5",
      "label": "9.5 years",
      "unit": "rate"
    },
    {
      "key": "10",
      "label": "10 years",
      "unit": "rate"
    },
    {
      "key": "10.5",
      "label": "10.5 years",
      "unit": "rate"
    },
    {
      "key": "11",
      "label": "11 years",
      "unit": "rate"
    },
    {
      "key": "11.5",
      "label": "11.5 years",
      "unit": "rate"
    },
    {
      "key": "12",
      "label": "12 years",
      "unit": "rate"
    },
    {
      "key": "12.5",
      "label": "12.5 years",
      "unit": "rate"
    },
    {
      "key": "13",
      "label": "13 years",
      "unit": "rate"
    },
    {
      "key": "13.5",
      "label": "13.5 years",
      "unit": "rate"
    },
    {
      "key": "14",
      "label": "14 years",
      "unit": "rate"
    },
    {
      "key": "14.5",
      "label": "14.5 years",
      "unit": "rate"
    },
    {
      "key": "15",
      "label": "15 years",
      "unit": "rate"
    },
    {
      "key": "15.5",
      "label": "15.5 years",
      "unit": "rate"
    },
    {
      "key": "16",
      "label": "16 years",
      "unit": "rate"
    },
    {
      "key": "16.5",
      "label": "16.5 years",
      "unit": "rate"
    },
    {
      "key": "17",
      "label": "17 years",
      "unit": "rate"
    },
    {
      "key": "17.5",
      "label": "17.5 years",
      "unit": "rate"
    },
    {
      "key": "18",
      "label": "18 years",
      "unit": "rate"
    },
    {
      "key": "18.5",
      "label": "18.5 years",
      "unit": "rate"
    },
    {
      "key": "19",
      "label": "19 years",
      "unit": "rate"
    },
    {
      "key": "19.5",
      "label": "19.5 years",
      "unit": "rate"
    },
    {
      "key": "20",
      "label": "20 years",
      "unit": "rate"
    },
    {
      "key": "20.5",
      "label": "20.5 years",
      "unit": "rate"
    },
    {
      "key": "21",
      "label": "21 years",
      "unit": "rate"
    },
    {
      "key": "21.5",
      "label": "21.5 years",
      "unit": "rate"
    },
    {
      "key": "22",
      "label": "22 years",
      "unit": "rate"
    },
    {
      "key": "22.5",
      "label": "22.5 years",
      "unit": "rate"
    },
    {
      "key": "23",
      "label": "23 years",
      "unit": "rate"
    },
    {
      "key": "23.5",
      "label": "23.5 years",
      "unit": "rate"
    },
    {
      "key": "24",
      "label": "24 years",
      "unit": "rate"
    },
    {
      "key": "24.5",
      "label": "24.5 years",
      "unit": "rate"
    },
    {
      "key": "25",
      "label": "25 years",
      "unit": "rate"
    },
    {
      "key": "25.5",
      "label": "25.5 years",
      "unit": "rate"
    },
    {
      "key": "26",
      "label": "26 years",
      "unit": "rate"
    },
    {
      "key": "26.5",
      "label": "26.5 years",
      "unit": "rate"
    },
    {
      "key": "27",
      "label": "27 years",
      "unit": "rate"
    },
    {
      "key": "27.5",
      "label": "27.5 years",
      "unit": "rate"
    },
    {
      "key": "28",
      "label": "28 years",
      "unit": "rate"
    },
    {
      "key": "28.5",
      "label": "28.5 years",
      "unit": "rate"
    },
    {
      "key": "29",
      "label": "29 years",
      "unit": "rate"
    },
    {
      "key": "29.5",
      "label": "29.5 years",
      "unit": "rate"
    },
    {
      "key": "30",
      "label": "30 years",
      "unit": "rate"
    }
  ],
  "cadence": {
    "kind": "monthly",
    "rule": "Published monthly; the source typically lags the calendar by up to 2 months. The latest period held here is 2026-07."
  },
  "source": {
    "name": "PBGC — ERISA 4044 Yield Curves",
    "url": "https://www.pbgc.gov/employers-practitioners/interest-rates/erisa-4044-assumption",
    "citation": "PBGC 'ERISA 4044 Yield Curves' workbook, one sheet per year; curves keyed by their month-end"
  },
  "attested": {
    "on": "2026-09-09",
    "against": "PBGC 'ERISA 4044 Yield Curves' workbook — the committed copy data/source/pbgc-4044-yield-curves.xlsx and the live download of the same day.",
    "how": "scripts/pbgc4044Ingest.js reproduced 1500 of 1500 cells of data/yield-curves/pbgc-4044.csv from the committed workbook (emit byte-identical), which IS the live download of 2026-09-09 (evening): the then-committed 1380 cells reproduced from it first, then its 2026-06 and 2026-07 were ingested."
  },
  "addin": {
    "fn": "aos_Pbgc4044Curve",
    "example": "=aos_Pbgc4044Curve(2026, 5)",
    "note": "The ActuarialOS Excel add-in is free and returns this series with one worksheet function."
  },
  "basis": null,
  "platform": "In ActuarialOS a plan-termination basis can name this curve for its valuation month; for a valuation date that is not a month-end, the published rule is the prior month-end's curve.",
  "disclaimer": "Values on this page are transcribed from the cited source and checked against it by an automated instrument; the source governs. Confirm any figure against the notice before relying on it in signed work.",
  "contentHash": "75d29093a1ec0ca5c8c6eff83ebe9a780bd71bf9dc28e4f3ed49eabe6d32885b",
  "current": {
    "key": "2026-07",
    "values": [
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  },
  "rows": [
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