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29 CFR § 4044.58 - Tables used to determine expected retirement age. 

---
identifier: "/us/cfr/t29/s4044.58"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "29 CFR § 4044.58 - Tables used to determine expected retirement age."
title_number: 29
title_name: "Labor"
section_number: "4044.58"
section_name: "Tables used to determine expected retirement age."
chapter_name: "PENSION BENEFIT GUARANTY CORPORATION"
subchapter_number: "E"
subchapter_name: "PLAN TERMINATIONS"
part_number: "4044"
part_name: "ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "29 U.S.C. 1301(a), 1302(b)(3), 1341, 1344, 1362."
regulatory_source: "61 FR 34059, July 1, 1996, unless otherwise noted."
cfr_part: "4044"
---

# 4044.58 Tables used to determine expected retirement age.

The following tables are used for determining expected retirement age under §§ 4044.55 through 4044.57.

Table 1 to § 4044.58—Table I-26—Selection of Retirement Rate Category

[For valuation dates in 2026 ]

|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| 2027 | 849 | 849 | 3,587 | 3,587 |
| 2028 | 869 | 869 | 3,670 | 3,670 |
| 2029 | 888 | 888 | 3,750 | 3,750 |
| 2030 | 908 | 908 | 3,833 | 3,833 |
| 2031 | 928 | 928 | 3,917 | 3,917 |
| 2032 | 948 | 948 | 4,003 | 4,003 |
| 2033 | 969 | 969 | 4,092 | 4,092 |
| 2034 | 990 | 990 | 4,182 | 4,182 |
| 2035 | 1,012 | 1,012 | 4,274 | 4,274 |
| 2036 or later | 1,034 | 1,034 | 4,368 | 4,368 |
| Applicable tables for valuation dates before 2026 are available on PBGC's website (). |  |  |  |  |
| Table II-A. |  |  |  |  |
| Table II-B. |  |  |  |  |
| Table II-C. |  |  |  |  |

Table 2 to § 4044.58—Table II-A—Expected Retirement Ages for Individuals in the Low Category

|  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 42 | 53 | 53 | 53 | 54 | 54 | 54 | 54 | 54 | 54 | 54 | 54 |
| 43 | 53 | 54 | 54 | 54 | 55 | 55 | 55 | 55 | 55 | 55 | 55 |
| 44 | 54 | 54 | 55 | 55 | 55 | 55 | 55 | 56 | 56 | 56 | 56 |
| 45 | 54 | 55 | 55 | 56 | 56 | 56 | 56 | 56 | 56 | 56 | 56 |
| 46 | 55 | 55 | 56 | 56 | 56 | 57 | 57 | 57 | 57 | 57 | 57 |
| 47 | 56 | 56 | 56 | 57 | 57 | 57 | 57 | 57 | 57 | 57 | 57 |
| 48 | 56 | 57 | 57 | 57 | 58 | 58 | 58 | 58 | 58 | 58 | 58 |
| 49 | 56 | 57 | 58 | 58 | 58 | 58 | 59 | 59 | 59 | 59 | 59 |
| 50 | 57 | 57 | 58 | 58 | 59 | 59 | 59 | 59 | 59 | 59 | 59 |
| 51 | 57 | 58 | 58 | 59 | 59 | 60 | 60 | 60 | 60 | 60 | 60 |
| 52 | 58 | 58 | 59 | 59 | 60 | 60 | 60 | 60 | 60 | 60 | 60 |
| 53 | 58 | 59 | 59 | 60 | 60 | 61 | 61 | 61 | 61 | 61 | 61 |
| 54 | 58 | 59 | 60 | 60 | 61 | 61 | 61 | 61 | 61 | 61 | 61 |
| 55 | 59 | 59 | 60 | 61 | 61 | 61 | 62 | 62 | 62 | 62 | 62 |
| 56 | 59 | 60 | 60 | 61 | 61 | 62 | 62 | 62 | 62 | 62 | 62 |
| 57 | 59 | 60 | 61 | 61 | 62 | 62 | 62 | 62 | 62 | 62 | 62 |
| 58 | 59 | 60 | 61 | 61 | 62 | 62 | 63 | 63 | 63 | 63 | 63 |
| 59 | 59 | 60 | 61 | 62 | 62 | 63 | 63 | 63 | 63 | 63 | 63 |
| 60 | 60 | 60 | 61 | 62 | 62 | 63 | 63 | 63 | 63 | 63 | 63 |
| 61 |  | 61 | 61 | 62 | 63 | 63 | 63 | 63 | 64 | 64 | 64 |
| 62 |  |  | 62 | 62 | 63 | 63 | 63 | 64 | 64 | 64 | 64 |
| 63 |  |  |  | 63 | 63 | 64 | 64 | 65 | 65 | 65 | 65 |
| 64 |  |  |  |  | 64 | 64 | 65 | 65 | 65 | 65 | 65 |
| 65 |  |  |  |  |  | 65 | 65 | 65 | 65 | 65 | 65 |
| 66 |  |  |  |  |  |  | 66 | 66 | 66 | 66 | 66 |
| 67 |  |  |  |  |  |  |  | 67 | 67 | 67 | 67 |
| 68 |  |  |  |  |  |  |  |  | 68 | 68 | 68 |
| 69 |  |  |  |  |  |  |  |  |  | 69 | 69 |
| 70 |  |  |  |  |  |  |  |  |  |  | 70 |

Table 3 to § 4044.58—Table II-B—Expected Retirement Ages for Individuals in the Medium Category

|  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 42 | 49 | 49 | 49 | 49 | 49 | 49 | 49 | 49 | 49 | 49 | 49 |
| 43 | 50 | 50 | 50 | 50 | 50 | 50 | 50 | 50 | 50 | 50 | 50 |
| 44 | 50 | 51 | 51 | 51 | 51 | 51 | 51 | 51 | 51 | 51 | 51 |
| 45 | 51 | 51 | 52 | 52 | 52 | 52 | 52 | 52 | 52 | 52 | 52 |
| 46 | 52 | 52 | 52 | 53 | 53 | 53 | 53 | 53 | 53 | 53 | 53 |
| 47 | 53 | 53 | 53 | 53 | 53 | 54 | 54 | 54 | 54 | 54 | 54 |
| 48 | 54 | 54 | 54 | 54 | 54 | 54 | 54 | 54 | 54 | 54 | 54 |
| 49 | 54 | 55 | 55 | 55 | 55 | 55 | 55 | 55 | 55 | 55 | 55 |
| 50 | 55 | 55 | 56 | 56 | 56 | 56 | 56 | 56 | 56 | 56 | 56 |
| 51 | 56 | 56 | 56 | 57 | 57 | 57 | 57 | 57 | 57 | 57 | 57 |
| 52 | 56 | 57 | 57 | 57 | 57 | 58 | 58 | 58 | 58 | 58 | 58 |
| 53 | 57 | 57 | 58 | 58 | 58 | 58 | 58 | 58 | 58 | 58 | 58 |
| 54 | 57 | 58 | 58 | 59 | 59 | 59 | 59 | 59 | 59 | 59 | 59 |
| 55 | 58 | 58 | 59 | 59 | 59 | 60 | 60 | 60 | 60 | 60 | 60 |
| 56 | 58 | 59 | 59 | 60 | 60 | 60 | 60 | 60 | 60 | 60 | 60 |
| 57 | 59 | 59 | 60 | 60 | 61 | 61 | 61 | 61 | 61 | 61 | 61 |
| 58 | 59 | 60 | 60 | 61 | 61 | 61 | 61 | 61 | 61 | 61 | 61 |
| 59 | 59 | 60 | 61 | 61 | 62 | 62 | 62 | 62 | 62 | 62 | 62 |
| 60 | 60 | 60 | 61 | 62 | 62 | 62 | 62 | 62 | 62 | 62 | 62 |
| 61 |  | 61 | 61 | 62 | 62 | 63 | 63 | 63 | 63 | 63 | 63 |
| 62 |  |  | 62 | 62 | 62 | 63 | 63 | 63 | 63 | 63 | 63 |
| 63 |  |  |  | 63 | 63 | 64 | 64 | 64 | 64 | 64 | 64 |
| 64 |  |  |  |  | 64 | 64 | 64 | 64 | 64 | 64 | 64 |
| 65 |  |  |  |  |  | 65 | 65 | 65 | 65 | 65 | 65 |
| 66 |  |  |  |  |  |  | 66 | 66 | 66 | 66 | 66 |
| 67 |  |  |  |  |  |  |  | 67 | 67 | 67 | 67 |
| 68 |  |  |  |  |  |  |  |  | 68 | 68 | 68 |
| 69 |  |  |  |  |  |  |  |  |  | 69 | 69 |
| 70 |  |  |  |  |  |  |  |  |  |  | 70 |

Table 4 to § 4044.58—Table II-C—Expected Retirement Ages for Individuals in the High Category

|  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 42 | 46 | 46 | 46 | 46 | 46 | 47 | 47 | 47 | 47 | 47 | 47 |
| 43 | 47 | 47 | 47 | 47 | 47 | 47 | 47 | 47 | 47 | 47 | 47 |
| 44 | 48 | 48 | 48 | 48 | 48 | 48 | 48 | 48 | 48 | 48 | 48 |
| 45 | 49 | 49 | 49 | 49 | 49 | 49 | 49 | 49 | 49 | 49 | 49 |
| 46 | 50 | 50 | 50 | 50 | 50 | 50 | 50 | 50 | 50 | 50 | 50 |
| 47 | 51 | 51 | 51 | 51 | 51 | 51 | 51 | 51 | 51 | 51 | 51 |
| 48 | 52 | 52 | 52 | 52 | 52 | 52 | 52 | 52 | 52 | 52 | 52 |
| 49 | 53 | 53 | 53 | 53 | 53 | 53 | 53 | 53 | 53 | 53 | 53 |
| 50 | 54 | 54 | 54 | 54 | 54 | 54 | 54 | 54 | 54 | 54 | 54 |
| 51 | 54 | 55 | 55 | 55 | 55 | 55 | 55 | 55 | 55 | 55 | 55 |
| 52 | 55 | 55 | 56 | 56 | 56 | 56 | 56 | 56 | 56 | 56 | 56 |
| 53 | 56 | 56 | 56 | 57 | 57 | 57 | 57 | 57 | 57 | 57 | 57 |
| 54 | 57 | 57 | 57 | 57 | 57 | 58 | 58 | 58 | 58 | 58 | 58 |
| 55 | 57 | 58 | 58 | 58 | 58 | 58 | 58 | 58 | 58 | 58 | 58 |
| 56 | 58 | 58 | 59 | 59 | 59 | 59 | 59 | 59 | 59 | 59 | 59 |
| 57 | 58 | 59 | 59 | 60 | 60 | 60 | 60 | 60 | 60 | 60 | 60 |
| 58 | 59 | 59 | 60 | 60 | 60 | 60 | 61 | 61 | 61 | 61 | 61 |
| 59 | 59 | 60 | 60 | 61 | 61 | 61 | 61 | 61 | 61 | 61 | 61 |
| 60 | 60 | 60 | 61 | 61 | 61 | 62 | 62 | 62 | 62 | 62 | 62 |
| 61 |  | 61 | 61 | 62 | 62 | 62 | 62 | 62 | 62 | 62 | 62 |
| 62 |  |  | 62 | 62 | 62 | 62 | 62 | 62 | 62 | 62 | 62 |
| 63 |  |  |  | 63 | 63 | 63 | 64 | 64 | 64 | 64 | 64 |
| 64 |  |  |  |  | 64 | 64 | 64 | 64 | 64 | 64 | 64 |
| 65 |  |  |  |  |  | 65 | 65 | 65 | 65 | 65 | 65 |
| 66 |  |  |  |  |  |  | 66 | 66 | 66 | 66 | 66 |
| 67 |  |  |  |  |  |  |  | 67 | 67 | 67 | 67 |
| 68 |  |  |  |  |  |  |  |  | 68 | 68 | 68 |
| 69 |  |  |  |  |  |  |  |  |  | 69 | 69 |
| 70 |  |  |  |  |  |  |  |  |  |  | 70 |

[89 FR 48306, June 6, 2024, as amended at 89 FR 104043, Dec. 20, 2024; 90 FR 59975, Dec. 23, 2025]