Mrs Dahiru-Umar noted that the commission had undertaken far-reaching reforms which were yielding positive results since she took over as the director-general.
The PenCom boss said the government was making frantic efforts to clear the backlog of accrued rights.
Suggestion on the 75 per cent lump sum was made in the Pension Reform Amendment Bill currently before the National Assembly.
PenCom says the federal government had so far made the pension scheme sustainable for workers.
Pension fund assets have risen to N12.66 trillion as of June 30, with contributors under the Contributory Pension Scheme (CPS) hitting the 9.38 million mark, says PenCom.