PBGC Posts 2024 Premium Rates

The Pension Benefit Guarantee Corporation has determined premium rates applicable for the 2024 plan year in accordance with indexing rules provided in ERISA Section 4006. The single-employer plan per-participant flat rate premium for plan years beginning in 2024 is $101, up from $96 in 2023. The single-employer plan variable-rate premium for 2024 remains the same at $52 per $1,000 of unfunded vested benefits. The variable-rate premium per participant cap increased to $686 per participant, from $652 in 2023.