{
  "slug": "pbgc-premium-rates",
  "kind": "pbgcPremiums",
  "title": "PBGC premium rates",
  "definition": "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.",
  "regulation": "ERISA §4006; 29 CFR part 4006; SECURE 2.0 §349 (the frozen variable rate)",
  "keyFormat": "planYear",
  "unit": "USD",
  "columns": [
    {
      "key": "seFlat",
      "label": "Single-employer flat-rate premium, per participant",
      "unit": "$"
    },
    {
      "key": "vrpRate",
      "label": "Variable-rate premium, per $1,000 of unfunded vested benefits",
      "unit": "$"
    },
    {
      "key": "vrpCap",
      "label": "Variable-rate premium cap, per participant",
      "unit": "$"
    },
    {
      "key": "meFlat",
      "label": "Multiemployer flat-rate premium, per participant",
      "unit": "$"
    }
  ],
  "cadence": {
    "kind": "annual",
    "rule": "Published annually; the value for a year is expected by December of the prior year. The latest year held here is 2026."
  },
  "source": {
    "name": "PBGC — Premium Rates",
    "url": "https://www.pbgc.gov/prac/prem/premium-rates",
    "citation": "PBGC premium rates by plan year (ERISA §4006(a)(3); 29 CFR §4006.3)"
  },
  "attested": {
    "on": "2026-09-09",
    "against": "PBGC 'Premium Rates' page (pbgc.gov/prac/prem/premium-rates).",
    "how": "scripts/pbgcIngest.js reproduced 28 of 28 cells (2020-2026 x flat, VRP rate, VRP cap, multiemployer flat) from the live page, which publishes the series back to 2007."
  },
  "addin": {
    "fn": "aos_PbgcPremium",
    "example": "=aos_PbgcPremium(2026, \"flat\")",
    "note": "The ActuarialOS Excel add-in is free and returns this series with one worksheet function."
  },
  "basis": null,
  "platform": "In ActuarialOS the flagship §430 run prices the PBGC premium from this table for the plan year it values, never from a rate typed into the run.",
  "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": "0269abf66c46e52012e8cea1819a0235df3cfee76d79b94cfbf5db97cd7b91d8",
  "current": {
    "key": 2026,
    "values": [
      111,
      52,
      751,
      40
    ]
  },
  "rows": [
    {"key":2020,"values":[83,45,561,30]},
    {"key":2021,"values":[86,46,582,31]},
    {"key":2022,"values":[88,48,598,32]},
    {"key":2023,"values":[96,52,652,35]},
    {"key":2024,"values":[101,52,686,37]},
    {"key":2025,"values":[106,52,717,39]},
    {"key":2026,"values":[111,52,751,40]}
  ]
}