Present Value of PBGC Maximum Guarantee

Last Updated: November 4, 2024

Present Value of the Maximum PBGC Guaranteed Benefit under IRC Section 436(d)(3)(A)(ii) and ERISA Section 206(g)(3)(C)(i)(II)

IRC section 436(d)(3) and ERISA section 206(g)(3)(C) provide that if the "adjusted funding target attainment percentage" is at least 60% but less than 80%, a plan generally may not pay a prohibited payment to the extent the payment exceeds the lesser of:

(1) 50% of the amount of the payment that would be paid if the restriction did not apply, or
(2) the present value, determined under guidance provided by PBGC, of the maximum guarantee with respect to the participant under ERISA section 4022.

The amounts under (2) are determined each year by PBGC in accordance with methodology provided in Technical Update 07-4.

For additional information on benefit restrictions, including the definition of "prohibited payment" and effective dates, see Treasury's benefit restrictions regulations.

2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008

2025

The values below apply to benefits with annuity starting dates in 2025. View a two-column spreadsheet version of the 2025 table.

The 2025 table was developed using the 417(e) segment rates for August 2024 (4.50%, 4.96% and 5.40%, respectively) for plan years beginning in 2025 and the 417(e) applicable mortality table for 2025.

Age	Present Value of PBGC Maximum Guarantee
25	$164,956
26	$172,721
27	$180,415
28	$188,031
29	$195,566
30	$203,015
31	$210,371
32	$217,629
33	$224,780
34	$231,825
35	$238,749
36	$253,470
37	$267,977
38	$282,258
39	$296,294
40	$310,069
41	$323,563
42	$336,755
43	$349,626
44	$362,150

Age	Present Value of PBGC Maximum Guarantee
45	$374,305
46	$400,909
47	$426,839
48	$452,042
49	$476,474
50	$500,082
51	$522,813
52	$544,625
53	$571,690
54	$604,345
55	$638,666
56	$674,819
57	$713,005
58	$753,304
59	$795,895
60	$840,960
61	$890,119
62	$941,946
63	$1,003,605
64	$1,062,318

Age	Present Value of PBGC Maximum Guarantee
65	$1,116,784
66	$1,199,709
67	$1,287,277
68	$1,388,641
69	$1,501,836
70	$1,624,838
71	$1,837,211
72	$2,031,689
73	$2,207,850
74	$2,365,388
75	$2,504,203
76	$2,940,835
77	$3,332,864
78	$3,680,458
79	$3,984,215
80	$4,245,063
81	$5,316,372
82	$6,260,508
83	$7,082,278
84	$7,783,635
85	$8,371,800

2024

The values below apply to benefits with annuity starting dates in 2024. View a two-column spreadsheet version of the 2024 table.

The 2024 table was developed using the 417(e) segment rates for August 2023 (5.45%, 5.52% and 5.43%, respectively) for plan years beginning in 2024 and the 417(e) applicable mortality table for 2024.

Age	Present Value of PBGC Maximum Guarantee
25	$152,250
26	$159,404
27	$166,493
28	$173,511
29	$180,450
30	$187,308
31	$194,079
32	$200,756
33	$207,335
34	$213,810
35	$220,173
36	$233,720
37	$247,068
38	$260,199
39	$273,100
40	$285,756
41	$298,148
42	$310,253
43	$322,055
44	$333,533

Age	Present Value of PBGC Maximum Guarantee
45	$344,663
46	$369,096
47	$392,894
48	$416,012
49	$438,408
50	$460,031
51	$480,840
52	$500,790
53	$520,396
54	$549,157
55	$579,663
56	$612,090
57	$646,646
58	$683,442
59	$722,670
60	$764,535
61	$809,490
62	$863,348
63	$920,643
64	$974,380

Age	Present Value of PBGC Maximum Guarantee
65	$1,024,251
66	$1,100,252
67	$1,180,552
68	$1,273,577
69	$1,377,555
70	$1,490,660
71	$1,685,942
72	$1,865,050
73	$2,027,623
74	$2,173,411
75	$2,302,301
76	$2,705,503
77	$3,068,366
78	$3,391,022
79	$3,673,905
80	$3,917,795
81	$4,910,951
82	$5,788,482
83	$6,554,514
84	$7,210,590
85	$7,763,169

2023

The values below apply to benefits with annuity starting dates in 2023. View a two-column spreadsheet version of the 2023 table.

The 2023 table was developed using the 417(e) segment rates for August 2022 (3.79%, 4.62% and 4,69%, respectively) for plan years beginning in 2023 and the 417(e) applicable mortality table for 2023.

Age	Present Value of PBGC Maximum Guarantee
25	$165,072
26	$172,703
27	$180,244
28	$187,691
29	$195,038
30	$202,279
31	$210,563
32	$220,494
33	$230,897
34	$241,796
35	$253,214
36	$265,176
37	$277,708
38	$290,838
39	$304,594
40	$319,006
41	$334,108
42	$349,934
43	$366,518
44	$383,902

Age	Present Value of PBGC Maximum Guarantee
45	$402,126
46	$421,648
47	$442,098
48	$463,524
49	$485,980
50	$509,522
51	$534,212
52	$560,111
53	$587,298
54	$615,854
55	$645,873
56	$677,502
57	$710,900
58	$746,152
59	$783,405
60	$822,825
61	$866,940
62	$913,219
63	$961,863
64	$1,016,066

Age	Present Value of PBGC Maximum Guarantee
65	$1,067,191
66	$1,145,430
67	$1,228,031
68	$1,323,796
69	$1,430,856
70	$1,547,320
71	$1,748,897
72	$1,933,403
73	$2,100,536
74	$2,250,042
75	$2,381,794
76	$2,796,801
77	$3,169,228
78	$3,499,194
79	$3,787,100
80	$4,033,671
81	$5,047,823
82	$5,939,083
83	$6,712,384
84	$7,370,266
85	$7,920,664

2022

The values below apply to benefits with annuity starting dates in 2022. View a two-column spreadsheet version of the 2022 table.

The 2022 table was developed using the 417(e) segment rates for August 2021 (0.66%, 2.50% and 3.12%, respectively) for plan years beginning in 2022 and the 417(e) applicable mortality table for 2022.

Age	Present Value of PBGC Maximum Guarantee
25	$310,890
26	$320,653
27	$330,723
28	$341,112
29	$351,830
30	$362,888
31	$374,300
32	$386,077
33	$398,233
34	$410,779
35	$423,729
36	$437,095
37	$450,889
38	$465,126
39	$479,822
40	$494,990
41	$510,650
42	$526,816
43	$543,510
44	$560,750

Age	Present Value of PBGC Maximum Guarantee
45	$578,561
46	$601,805
47	$625,517
48	$649,714
49	$674,411
50	$699,628
51	$725,389
52	$751,707
53	$778,622
54	$806,166
55	$834,382
56	$863,380
57	$893,271
58	$924,061
59	$955,827
60	$988,660
61	$1,028,142
62	$1,067,809
63	$1,107,766
64	$1,148,162

Age	Present Value of PBGC Maximum Guarantee
65	$1,189,022
66	$1,270,985
67	$1,356,977
68	$1,456,589
69	$1,567,577
70	$1,687,681
71	$1,898,943
72	$2,089,626
73	$2,259,633
74	$2,408,927
75	$2,537,641
76	$2,965,213
77	$3,343,502
78	$3,673,339
79	$3,955,911
80	$4,192,727
81	$5,221,335
82	$6,113,857
83	$6,877,479
84	$7,517,070
85	$8,042,600

2021

The values below apply to benefits with annuity starting dates in 2021. View a two-column spreadsheet version of the 2021 table.

The 2021 table was developed using the 417(e) segment rates for August 2020 (0.52%, 2.22% and 3.03%, respectively) for plan years beginning in 2021 and the 417(e) applicable mortality table for 2021.

Age	Present Value of PBGC Maximum Guarantee
25	$312,953
26	$322,514
27	$332,367
28	$342,523
29	$352,993
30	$363,787
31	$374,917
32	$386,394
33	$398,232
34	$410,441
35	$423,033
36	$436,020
37	$449,412
38	$463,224
39	$477,469
40	$492,162
41	$507,320
42	$522,957
43	$539,093
44	$555,748

Age	Present Value of PBGC Maximum Guarantee
45	$572,942
46	$597,048
47	$621,531
48	$646,402
49	$671,676
50	$697,369
51	$723,498
52	$750,075
53	$777,134
54	$804,708
55	$832,835
56	$861,626
57	$891,196
58	$921,538
59	$952,725
60	$984,837
61	$1,022,944
62	$1,061,192
63	$1,099,682
64	$1,138,552

Age	Present Value of PBGC Maximum Guarantee
65	$1,177,804
66	$1,259,089
67	$1,344,382
68	$1,443,188
69	$1,553,281
70	$1,672,416
71	$1,881,892
72	$2,070,996
73	$2,239,596
74	$2,387,670
75	$2,515,318
76	$2,939,144
77	$3,314,077
78	$3,640,928
79	$3,920,868
80	$4,155,461
81	$5,174,996
82	$6,059,695
83	$6,816,572
84	$7,450,520
85	$7,971,207

2020

The values below apply to benefits with annuity starting dates in 2020. View a two-column spreadsheet version of the 2020 table.

The 2020 table was developed using the 417(e) segment rates for August 2019 (2.09%, 3.00% and 3.61%, respectively) for plan years beginning in 2020 and the 417(e) applicable mortality table for 2020.

Age	Present Value of PBGC Maximum Guarantee
25	$227,914
26	$236,193
27	$244,772
28	$253,664
29	$262,881
30	$272,436
31	$282,341
32	$292,611
33	$303,261
34	$314,304
35	$325,755
36	$337,629
37	$349,940
38	$362,708
39	$375,947
40	$389,678
41	$403,921
42	$418,694
43	$434,021
44	$449,927

Age	Present Value of PBGC Maximum Guarantee
45	$466,437
46	$487,603
47	$509,324
48	$531,619
49	$554,512
50	$578,029
51	$602,197
52	$627,041
53	$652,603
54	$678,925
55	$706,056
56	$734,107
57	$763,193
58	$793,333
59	$824,609
60	$857,118
61	$893,387
62	$930,697
63	$969,175
64	$1,008,989

Age	Present Value of PBGC Maximum Guarantee
65	$1,050,190
66	$1,124,309
67	$1,202,280
68	$1,292,654
69	$1,393,511
70	$1,502,901
71	$1,694,086
72	$1,867,664
73	$2,023,451
74	$2,161,349
75	$2,281,345
76	$2,671,083
77	$3,017,919
78	$3,322,352
79	$3,585,157
80	$3,807,542
81	$4,751,490
82	$5,575,176
83	$6,284,334
84	$6,882,581
85	$7,378,136

2019

The values below apply to benefits with annuity starting dates in 2019. View a two-column spreadsheet version of the 2019 table.

The 2019 table was developed using the 417(e) segment rates for August 2018 (3.10%, 4.15% and 4.46% respectively) for plan years beginning in 2019 and the 417(e) applicable mortality table for 2019.

Age	Present Value of PBGC Maximum Guarantee
25	$146,755
26	$153,328
27	$160,195
28	$167,371
29	$174,868
30	$182,704
31	$190,892
32	$199,450
33	$208,395
34	$217,744
35	$227,517
36	$237,732
37	$248,409
38	$259,569
39	$271,236
40	$283,433
41	$296,185
42	$309,520
43	$323,464
44	$338,051

Age	Present Value of PBGC Maximum Guarantee
45	$353,311
46	$370,902
47	$389,213
48	$408,278
49	$428,136
50	$448,826
51	$470,395
52	$492,884
53	$516,353
54	$540,861
55	$566,477
56	$593,319
57	$621,513
58	$651,113
59	$682,226
60	$714,974
61	$752,033
62	$790,578
63	$830,761
64	$873,205

Age	Present Value of PBGC Maximum Guarantee
65	$916,704
66	$983,450
67	$1,053,885
68	$1,135,566
69	$1,226,893
70	$1,326,224
71	$1,498,432
72	$1,655,933
73	$1,798,482
74	$1,925,892
75	$2,038,048
76	$2,392,451
77	$2,710,267
78	$2,991,641
79	$3,236,989
80	$3,447,042
81	$4,313,277
82	$5,074,660
83	$5,735,475
84	$6,298,126
85	$6,769,186

2018

The values below apply to benefits with annuity starting dates in 2018. View a two-column spreadsheet version of the 2018 table.

The 2018 table was developed using the 417(e) segment rates for August 2017 (1.93%, 3.57% and 4.36% respectively) for plan years beginning in 2018 and the 417(e) applicable mortality table for 2018.

Age	Present Value of PBGC Maximum Guarantee
25	$149,687
26	$156,238
27	$163,076
28	$170,214
29	$177,665
30	$185,444
31	$193,565
32	$202,044
33	$210,898
34	$220,143
35	$229,796
36	$239,876
37	$250,401
38	$261,392
39	$272,870
40	$284,858
41	$297,379
42	$310,459
43	$324,125
44	$338,405

Age	Present Value of PBGC Maximum Guarantee
45	$353,332
46	$373,218
47	$393,730
48	$414,893
49	$436,734
50	$459,281
51	$482,567
52	$506,620
53	$531,485
54	$557,205
55	$583,832
56	$611,466
57	$640,214
58	$670,105
59	$701,225
60	$733,668
61	$771,550
62	$810,234
63	$849,827
64	$890,474

Age	Present Value of PBGC Maximum Guarantee
65	$932,228
66	$1,000,159
67	$1,071,825
68	$1,154,903
69	$1,247,745
70	$1,348,663
71	$1,523,597
72	$1,683,444
73	$1,827,906
74	$1,956,791
75	$2,069,973
76	$2,428,888
77	$2,750,260
78	$3,034,206
79	$3,281,270
80	$3,492,234
81	$4,367,338
82	$5,135,370
83	$5,800,930
84	$6,366,539
85	$6,839,216

2017

These values apply to benefits with annuity starting dates in 2017. The 2017 table was developed using the 417(e) segment rates for August 2016 (1.39%, 3.27%% and 4.18% respectively) for plan years beginning in 2017 and the 417(e) applicable mortality table for 2017.

Age	Present Value of PBGC Maximum Guarantee
25	$153,783
26	$160,244
27	$166,980
28	$174,001
29	$181,320
30	$188,948
31	$196,902
32	$205,200
33	$213,858
34	$222,890
35	$232,313
36	$242,144
37	$252,400
38	$263,099
39	$274,258
40	$285,896
41	$298,036
42	$310,700
43	$323,916
44	$337,708

Age	Present Value of PBGC Maximum Guarantee
45	$352,104
46	$372,219
47	$392,870
48	$414,069
49	$435,838
50	$458,194
51	$481,164
52	$504,763
53	$529,033
54	$554,023
55	$579,776
56	$606,399
57	$634,003
58	$662,612
59	$692,292
60	$723,114
61	$759,827
62	$797,072
63	$834,926
64	$873,637

Age	Present Value of PBGC Maximum Guarantee
65	$913,208
66	$977,460
67	$1,045,191
68	$1,123,706
69	$1,211,115
70	$1,305,828
71	$1,471,154
72	$1,620,616
73	$1,754,354
74	$1,871,888
75	$1,973,518
76	$2,307,696
77	$2,603,277
78	$2,862,407
79	$3,085,174
80	$3,272,689
81	$4,079,093
82	$4,782,529
83	$5,389,582
84	$5,898,816
85	$6,321,974

2016

These values apply to benefits with annuity starting dates in 2016. The 2016 table was developed using the 417(e) segment rates for August 2015 (1.68%, 4.05% and 4.98% respectively) for plan years beginning in 2016 and the 417(e) applicable mortality table for 2016.

Age	Present Value of PBGC Maximum Guarantee
25	$122,779
26	$128,478
27	$134,119
28	$139,692
29	$145,191
30	$150,617
31	$155,964
32	$161,228
33	$166,409
34	$171,500
35	$176,493
36	$187,237
37	$197,803
38	$208,180
39	$218,357
40	$228,314
41	$238,044
42	$247,526
43	$256,750
44	$265,700

Age	Present Value of PBGC Maximum Guarantee
45	$274,356
46	$293,573
47	$312,242
48	$330,329
49	$347,799
50	$364,612
51	$380,730
52	$397,866
53	$420,199
54	$443,387
55	$467,483
56	$492,592
57	$518,826
58	$546,226
59	$574,873
60	$604,855
61	$641,587
62	$678,933
63	$717,708
64	$758,319

Age	Present Value of PBGC Maximum Guarantee
65	$795,820
66	$853,435
67	$914,325
68	$984,916
69	$1,063,616
70	$1,149,073
71	$1,297,156
72	$1,431,852
73	$1,553,199
74	$1,660,708
75	$1,754,551
76	$2,055,996
77	$2,324,280
78	$2,561,046
79	$2,766,176
80	$2,940,434
81	$3,672,531
82	$4,314,594
83	$4,871,911
84	$5,342,697
85	$5,736,827

2015

These values apply to benefits with annuity starting dates in 2015. The 2015 table was developed using the 417(e) segment rates for August 2014 (1.24%, 3.86% and 4.96% respectively) for plan years beginning in 2015 and the 417(e) applicable mortality table for 2015.

Age	Present Value of PBGC Maximum Guarantee
25	$124,497
26	$130,275
27	$135,995
28	$141,646
29	$147,221
30	$152,723
31	$158,144
32	$163,482
33	$168,736
34	$173,899
35	$178,962
36	$189,857
37	$200,571
38	$211,095
39	$221,416
40	$231,515
41	$241,383
42	$251,000
43	$260,356
44	$269,434

Age	Present Value of PBGC Maximum Guarantee
45	$278,214
46	$297,704
47	$316,639
48	$334,984
49	$352,703
50	$369,756
51	$386,104
52	$403,984
53	$426,939
54	$450,701
55	$475,319
56	$500,893
57	$527,531
58	$555,270
59	$584,183
60	$614,353
61	$651,846
62	$689,717
63	$728,037
64	$768,743

Age	Present Value of PBGC Maximum Guarantee
65	$806,683
66	$864,988
67	$926,578
68	$997,960
69	$1,077,514
70	$1,163,855
71	$1,313,554
72	$1,449,608
73	$1,572,053
74	$1,680,421
75	$1,774,888
76	$2,079,248
77	$2,349,918
78	$2,588,542
79	$2,795,055
80	$2,970,268
81	$3,708,724
82	$4,355,895
83	$4,917,196
84	$5,391,092
85	$5,787,505

2014

These values apply to benefits with annuity starting dates in 2014. The 2014 table was developed using the 417(e) segment rates for August 2013 (1.36%, 4.60% and 5.58% respectively) for plan years beginning in 2014 and the 417(e) applicable mortality table for 2014.

Age	Present Value of PBGC Maximum Guarantee
25	$111,472
26	$116,716
27	$121,915
28	$127,062
29	$132,149
30	$137,179
31	$142,144
32	$147,047
33	$151,882
34	$156,643
35	$161,327
36	$171,280
37	$181,090
38	$190,748
39	$200,239
40	$209,553
41	$218,674
42	$227,591
43	$236,291
44	$244,757

Age	Present Value of PBGC Maximum Guarantee
45	$252,979
46	$270,965
47	$288,489
48	$305,517
49	$322,012
50	$337,939
51	$353,267
52	$367,945
53	$381,943
54	$395,236
55	$414,487
56	$439,197
57	$465,815
58	$492,796
59	$521,027
60	$551,156
61	$590,003
62	$633,674
63	$675,426
64	$714,542

Age	Present Value of PBGC Maximum Guarantee
65	$750,830
66	$806,225
67	$864,868
68	$932,867
69	$1,008,760
70	$1,091,293
71	$1,233,643
72	$1,363,684
73	$1,481,403
74	$1,586,314
75	$1,678,519
76	$1,969,986
77	$2,230,628
78	$2,461,782
79	$2,663,228
80	2,835,542
81	$3,547,175
82	4,173,918
83	$4,720,383
84	$5,184,692
85	$5,575,700

2013

These values apply to benefits with annuity starting dates in 2013. The 2013 table was developed using the 417(e) segment rates for August 2012 (1.13%, 3.71%, 4.52% respectively) for plan years beginning in 2013 and the 417(e) applicable mortality table for 2013.

Age	Present Value of PBGC Maximum Guarantee
25	$125,539
26	$131,288
27	$136,962
28	$142,560
29	$148,074
30	$153,501
31	$158,838
32	$164,082
33	$169,228
34	$174,271
35	$180,229
36	$189,958
37	$200,513
38	$210,856
39	$220,972
40	$230,843
41	$240,461
42	$249,810
43	$258,875
44	$269,852

Age	Present Value of PBGC Maximum Guarantee
45	$282,286
46	$299,038
47	$316,330
48	$334,178
49	$352,607
50	$371,638
51	$391,301
52	$411,617
53	$432,626
54	$454,380
55	$476,923
56	$500,353
57	$524,778
58	$550,227
59	$576,774
60	$604,500
61	$639,153
62	$674,153
63	$709,575
64	$746,419

Age	Present Value of PBGC Maximum Guarantee
65	$782,324
66	$837,887
67	$896,512
68	$964,492
69	$1,040,249
70	$1,122,428
71	$1,265,542
72	$1,395,329
73	$1,511,875
74	$1,614,818
75	$1,704,372
76	$1,995,357
77	$2,253,838
78	$2,481,384
79	$2,678,053
80	2,844,680
81	$3,550,496
82	4,168,550
83	$4,704,167
84	$5,156,355
85	$5,534,486

2012

These values apply to benefits with annuity starting dates in 2012. The 2012 table was developed using the 417(e) segment rates for August 2011 (1.85%, 4.62% and 6.02% respectively) for plan years beginning in 2012 and the 417(e) applicable mortality table for 2012.

Age	Present Value of PBGC Maximum Guarantee
25	$100,734
26	$105,516
27	$110,260
28	$114,960
29	$119,616
30	$124,223
31	$128,778
32	$133,282
33	$137,732
34	$142,119
35	$146,445
36	$155,564
37	$164,564
38	$173,437
39	$182,174
40	$190,760
41	$199,186
42	$207,439
43	$215,506
44	$223,376

Age	Present Value of PBGC Maximum Guarantee
45	$231,031
46	$247,628
47	$263,827
48	$279,595
49	$294,903
50	$309,713
51	$323,997
52	$337,708
53	$350,817
54	$363,296
55	$375,105
56	$402,687
57	$429,117
58	$454,300
59	$478,169
60	$506,812
61	$544,370
62	$585,780
63	$624,776
64	$661,360

Age	Present Value of PBGC Maximum Guarantee
65	$695,349
66	$747,052
67	$801,786
68	$865,207
69	$935,965
70	$1,012,884
71	$1,145,335
72	$1,266,376
73	$1,375,955
74	$1,473,637
75	$1,559,491
76	$1,830,482
77	$2,072,864
78	$2,287,772
79	$2,475,033
80	2,635,180
81	$3,296,496
82	$3,878,884
83	$4,386,648
84	$4,818,418
85	$5,182,247

2011

These values apply to benefits with annuity starting dates in 2011. The 2011 table was developed using the 417(e) segment rates for August 2010 (2.21%, 4.61% and 5.46% respectively) for plan years beginning in 2011 and the 417(e) applicable mortality table for 2011.

Age	Present Value of PBGC Maximum Guarantee
25	$101,908
26	$106,684
27	$111,414
28	$116,093
29	$120,717
30	$125,284
31	$129,790
32	$134,234
33	$138,613
34	$142,922
35	$147,156
36	$156,192
37	$165,091
38	$173,844
39	$182,438
40	$190,861
41	$199,104
42	$207,152
43	$214,994
44	$222,617

Age	Present Value of PBGC Maximum Guarantee
45	$230,006
46	$246,264
47	$262,086
48	$277,440
49	$292,296
50	$306,620
51	$320,382
52	$333,539
53	$346,063
54	$357,928
55	$378,155
56	$400,224
57	$423,424
58	$447,806
59	$473,460
60	$500,484
61	$533,675
62	$571,229
63	$608,483
64	$643,309

Age	Present Value of PBGC Maximum Guarantee
65	$675,544
66	$724,914
67	$777,130
68	$837,677
69	$905,239
70	$978,671
71	$1,105,646
72	$1,221,482
73	$1,326,179
74	$1,419,386
75	$1,501,205
76	$1,761,180
77	$1,993,532
78	$2,199,375
79	$2,378,611
80	2,531,791
81	$3,166,364
82	$3,724,956
83	$4,211,786
84	$4,625,790
85	$4,974,650

2010

These values apply to benefits with annuity starting dates in 2010. The 2010 table was developed using the 417(e) segment rates for August 2009 (3.60%, 5.31% and 5.47% respectively) for plan years beginning in 2010 and the 417(e) applicable mortality table for 2010.

Age	Present Value of PBGC Maximum Guarantee
25	$97,502
26	$102,059
27	$106,570
28	$111,031
29	$115,437
30	$119,786
31	$124,074
32	$128,302
33	$132,464
34	$136,556
35	$140,574
36	$149,174
37	$157,639
38	$165,958
39	$174,121
40	$182,115
41	$189,931
42	$197,555
43	$204,977
44	$212,184

Age	Present Value of PBGC Maximum Guarantee
45	$219,161
46	$234,582
47	$249,577
48	$264,115
49	$278,169
50	$291,707
51	$304,701
52	$317,109
53	$328,907
54	$340,071
55	$354,083
56	$375,742
57	$399,757
58	$422,533
59	$444,016
60	$469,549
61	$503,891
62	$541,393
63	$576,580
64	$609,477

Age	Present Value of PBGC Maximum Guarantee
65	$639,942
66	$686,669
67	$736,137
68	$793,557
69	$857,714
70	$927,545
71	$1,048,287
72	$1,158,685
73	$1,258,755
74	$1,348,185
75	$1,427,060
76	$1,675,716
77	$1,898,677
78	$2,096,910
79	$2,270,266
80	2,419,182
81	$3,028,991
82	$3,567,460
83	$4,038,382
84	$4,440,649
85	$4,781,267

2009

These values apply to benefits with annuity starting dates in 2009. The 2009 table was developed using the 417(e) segment rates for August 2008 (4.78%, 5.45% and 5.46% respectively) for plan years beginning in 2009 and the 417(e) applicable mortality table for 2009.

Age	Present Value of PBGC Maximum Guarantee
25	$96,254
26	$100,747
27	$105,193
28	$109,588
29	$113,928
30	$118,211
31	$122,432
32	$126,592
33	$130,687
34	$134,711
35	$138,660
36	$147,127
37	$155,458
38	$163,643
39	$171,670
40	$179,528
41	$187,207
42	$194,694
43	$201,979
44	$209,048

Age	Present Value of PBGC Maximum Guarantee
45	$215,888
46	$231,040
47	$245,765
48	$260,034
49	$273,820
50	$287,091
51	$299,820
52	$311,965
53	$323,503
54	$334,408
55	$349,238
56	$369,314
57	$392,822
58	$415,098
59	$437,265
60	$463,078
61	$494,634
62	$531,304
63	$565,683
64	$597,797

Age	Present Value of PBGC Maximum Guarantee
65	$627,509
66	$673,150
67	$721,452
68	$777,525
69	$840,177
70	$908,363
71	$1,026,379
72	$1,134,240
73	$1,231,968
74	$1,319,283
75	$1,396,275
76	$1,639,377
77	$1,857,336
78	$2,051,069
79	$2,220,460
80	2,365,943
81	$2,962,150
82	$3,488,559
83	$3,948,926
84	$4,342,386

Note: For the present value of the PBGC maximum guarantee at ages below 25 or above 84, please contact PBGC.

2008

These values apply to benefits with annuity starting dates in 2008. The 2008 table was developed using the 417(e) segment rates for August 2007 (5.02%, 5.18% and 5.28% respectively) and the 417(e) applicable mortality table for 2008.

Age	Present Value of PBGC Maximum Guarantee
25	$94,951
26	$99,363
27	$103,728
28	$108,039
29	$112,293
30	$116,487
31	$120,622
32	$124,690
33	$128,691
34	$132,620
35	$136,474
36	$144,768
37	$152,925
38	$160,931
39	$168,777
40	$176,450
41	$183,942
42	$191,238
43	$198,331
44	$205,203

Age	Present Value of PBGC Maximum Guarantee
45	$211,847
46	$226,636
47	$240,995
48	$254,894
49	$268,306
50	$281,202
51	$293,553
52	$305,320
53	$316,480
54	$329,226
55	$347,406
56	$366,684
57	$387,177
58	$408,952
59	$432,115
60	$456,784
61	$483,388
62	$517,527
63	$550,713
64	$581,650

Age	Present Value of PBGC Maximum Guarantee
65	$610,204
66	$654,195
67	$700,701
68	$754,675
69	$814,948
70	$880,485
71	$994,184
72	$1,097,882
73	$1,191,613
74	$1,275,143
75	$1,348,575
76	$1,582,219
77	$1,791,294
78	$1,976,695
79	$2,138,388
80	$2,276,851
81	$2,848,579
82	$3,352,472
83	$3,792,311
84	$4,167,617

Note: For the present value of the PBGC maximum guarantee at ages below 25 or above 84, please contact PBGC.

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