PBGC Posts 2027 Premium Rates

The Pension Benefit Guaranty Corporation has determined premium rates applicable for the 2027 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 2027 is $116, up from $111 in 2026. The single-employer plan variable rate premium for 2027 remains the same at $52 per $1,000 of unfunded vested benefits. The variable-rate premium per participant cap increased to $783 per participant, from $751 in 2026.