Practitioners

ERISA Section 4044 Retirement Assumptions

Expected Retirement Assumptions

For ERISA section 4044 calculations, the age at which benefits are assumed to commence depends on two factors:

(1) whether the benefit amount is considered low, medium or high (the Retirement Rate Category), and
(2) when participants, under the provisions of their plan, can begin receiving reduced and unreduced benefits (the XRA tables).

Retirement Rate Category (low, medium, high) Table for valuations beginning in:

For valuation dates in: 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006

XRA Table for participants with benefits in the:

• Low category [Excel]
• Medium category [Excel]
• High category [Excel]