Information on Pension Benefit Guaranty Corporation lump-sum benefits and interest rates for trusted pension plans is available at PBGC.gov. The PBGC is an independent U.S. government agency that insures the traditional defined-benefit pensions of the American workforce.
The amount of lump-sum benefits paid by PBGC-trusteed plans is calculated with immediate and deferred interest rates. An annual table, with columns of valuation dates, immediate rates and deferred annuities, is available for interested users. The PBGC insures single-employer and multiemployer defined-benefit pension plans in two separate insurance programs. A list of retirement plans that the PBGC does not insure is available on its website.