Government Rates Summary
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| Month | PBGC Interest Rates | IRS Interest Rates | |||||||||
Calculating Lump Sums |
Single-employer plans variable rate premium PPA Spot segment rates | 30-year TRs.Sec Rate [417(e) (3)GATT Rate] |
Current Liability Permissible Ranges As amended by PFEA 90-100% Notice: 2004-34 |
Federal Mid-Term Rates (Annual) |
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| First Segment |
Second Segment |
Third Segment |
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| 100% | 120% | 150% | 175% | ||||||||
| Apr 08 May 08 Jun 08 |
3.25 3.25 3.25 |
4.00 4.00 4.00 |
4.28 4.60 4.67 |
6.38 6.28 6.36 |
6.99 6.96 6.77 |
4.44 4.60 4.69 |
5.39-5.99 5.40-6.00 5.42-6.02 |
2.87 2.74 3.20 |
3.45 3.29 3.84 |
4.33 4.12 4.82 |
5.05 4.82 5.63 |
| Jul 08 Aug 08 Sep 08 |
3.50
3.25 3.50 |
4.00 4.00 4.00 |
4.99 5.16 5.21 |
6.64 6.88 6.87 |
6.95 7.04 6.91 |
4.57 4.50 4.27 |
5.44-6.04 5.46-6.07 5.49-6.10 |
3.45 3.55 3.46 |
4.14 4.26 4.16 |
5.20 5.35 5.22 |
6.08 6.25 6.09 |
| Oct 08 Nov 08 Dec 08 |
3.25 3.75 4.75 |
4.00 4.00 4.00 |
5.86 7.35 7.11 |
7.35 8.61 8.23 |
6.88 7.26 7.42 |
4.17 4.00 2.87 |
5.52-6.14 5.58-6.20 5.64-6.27 |
3.16 2.97 2.85 |
3.81 3.57 3.43 |
4.77 4.48 4.30 |
5.58 5.23 5.01 |
| Jan 09 Feb 09 Mar 09 |
4.00 3.00 3.50 |
4.00 4.00 4.00 |
6.72 5.20 5.24 |
7.12 6.80 7.07 |
6.36 6.31 7.08 |
3.13 3.59 3.64 |
5.67-6.29 5.69-6.32 5.72-6.35 |
2.06 1.65 1.94 |
2.48 1.98 2.33 |
3.10 2.48 2.92 |
3.62 2.89 3.41 |
| Apr 09 May 09 Jun 09 | 3.25 3.50 3.75 | 4.00 4.00 4.00 |
5.70 5.12 4.27 | 7.53 7.15 7.00 | 7.85 6.92 6.77 | 3.76 4.23 4.52 | 5.75-6.39 5.78-6.43 5.81-6.46 | 2.15 2.05 2.25 | 2.59 2.47 2.71 | 3.24 3.08 3.39 | 3.79 3.60 3.96 |
| July 09 Aug 09 Sep 09 | 3.75 3.00 3.00 | 4.00 4.00 4.00 |
3.89 3.39 3.08 | 6.59 6.28 6.94 | 6.55 6.47 6.21 | 4.41 4.37 | 5.83-6.47 5.83-6.48 5.83-6.47 | 2.76 2.80 2.87 | 3.32 3.37 3.45 | 4.15 4.21 4.33 | 4.86 4.93 5.05 |
| Oct 09 | 2.50 | 4.00 | 2.66 | 3.20 | 4.00 | 4.67 | |||||
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IRS Interest Rates
| Funding Yield Curve Segment Rates | Minimum Present Valve Segment Rates under 417(e)(3)(D) |
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| 24-Month Segment Rates | Funding Transitional Segment Rates | ||||||||||
| Month/Year | First Segment |
Second Segment |
Third Segment |
Plan Year |
First Segment |
Second Segment |
Third Segment |
Plan Year |
First Segment |
Second Segment |
Third Segment |
| Jul-08 | 5.10 |
6.03 |
6.54 |
2008 |
5.73 |
6.04 |
6.21 |
2008 |
4.69 |
5.03 |
5.06 |
| Aug-08 | 5.08 |
6.06 |
6.55 |
2008 |
5.74 |
6.07 |
6.23 |
2008 |
4.64 |
4.97 |
4.98 |
2009 |
4.78 |
5.45 |
5.46 |
||||||||
| Sep-08 | 5.07 |
6.09 |
6.56 |
2008 |
5.76 |
6.10 |
6.25 |
2008 |
4.59 |
4.89 |
4.79 |
2009 |
5.41 |
6.09 |
6.41 |
2009 |
4.91 |
5.50 |
5.31 |
||||
| Oct-08 | 5.09 |
6.16 |
6.58 |
2008 |
5.79 |
6.15 |
6.29 |
2008 |
4.81 |
5.06 |
4.79 |
2009 |
5.44 |
6.15 |
6.43 |
2009 |
5.44 |
5.95 |
5.41 |
||||
| Nov-08 | 5.17 |
6.28 |
6.62 |
2008 |
5.86 |
6.23 |
6.34 |
2008 |
4.62 |
4.85 |
4.68 |
2009 |
5.51 |
6.25 |
6.48 |
2009 |
5.24 |
5.69 |
5.37 |
||||
| Dec-08 | 5.25 |
6.38 |
6.68 |
2008 |
5.93 |
6.31 |
6.41 |
2008 |
3.64 |
3.72 |
3.57 |
2009 |
5.59 |
6.34 |
6.54 |
2009 |
4.41 |
4.57 |
4.27 |
||||
| Jan-09 | 5.32 |
6.45 |
6.69 |
2008 |
5.97 |
6.34 |
6.42 |
2008 |
3.54 |
3.86 |
3.77 |
2009 |
5.64 |
6.40 |
6.56 |
2009 |
3.96 |
4.60 |
4.40 |
||||
| Feb-09 | 5.31 |
6.49 |
6.69 |
2008 |
5.98 |
6.38 |
6.44 |
2008 |
3.92 |
4.29 |
4.29 |
2009 |
5.65 |
6.43 |
6.57 |
2009 |
4.25 |
4.98 |
4.99 |
||||
| Mar-09 | 5.31 |
6.54 |
6.73 |
2008 |
6.00 |
6.41 |
6.48 |
2008 |
4.05 |
4.42 |
4.48 |
2009 |
5.66 |
6.48 |
6.60 |
2009 |
4.46 |
5.20 |
5.32 |
||||
| Apr-09 | 5.33 |
6.62 |
6.80 |
2008 |
6.04 |
6.47 |
6.53 |
2008 |
4.03 |
4.44 |
4.39 |
2009 |
5.68 |
6.54 |
6.66 |
2009 |
4.30 |
5.12 |
5.02 |
||||
| May-09 | 5.33 |
6.68 |
6.82 |
2008 |
6.06 |
6.51 |
6.56 |
2008 |
4.24 |
4.78 |
4.74 |
2009 |
5.70 |
6.60 |
6.69 |
2009 |
4.25 |
5.34 |
5.25 |
||||
| Jun-09 | 5.28 |
6.72 |
6.84 |
2008 |
6.07 |
6.55 |
6.59 |
2008 |
4.39 |
4.93 |
4.93 |
2009 |
5.67 |
6.63 |
6.71 |
2009 |
4.27 |
5.35 |
5.33 |
||||
| Jul-09 | 5.21 |
6.74 |
6.84 |
2008 |
6.05 |
6.56 |
6.59 |
2008 |
4.21 |
4.78 |
4.82 |
2009 |
5.63 |
6.65 |
6.72 |
2009 |
4.00 |
5.16 |
5.23 |
||||
| Aug-09 | 5.12 |
6.74 |
6.83 |
2008 |
6.03 |
6.57 |
6.60 |
2008 |
4.11 |
4.68 |
4.74 |
2009 |
5.57 |
6.65 |
6.71 |
2009 |
3.85 |
5.00 |
5.11 |
||||
2010 |
3.60 |
5.31 |
5.47 |
||||||||
| Sep-09 | 5.03 |
6.73 |
6.82 |
2008 |
5.99 |
6.56 |
6.59 |
||||
2009 |
5.51 |
6.64 |
6.70 |
||||||||
| Oct-09 | 4.92 |
6.71 |
6.80 |
2008 |
5.95 |
6.54 |
6.57 |
2008 |
3.87 |
4.47 |
4.57 |
2009 |
5.43 |
6.63 |
6.69 |
2009 |
3.55 |
4.75 |
4.94 |
||||
2010 |
3.24 |
5.02 |
5.32 |
||||||||
| Nov-09 | 4.81 |
6.69 |
6.78 |
2008 |
5.90 |
6.52 |
6.55 |
2008 |
3.92 |
4.56 |
4.71 |
2009 |
5.35 |
6.61 |
6.67 |
2009 |
3.53 |
4.81 |
5.10 |
||||
2010 |
3.13 |
5.07 |
5.50 |
||||||||
| Dec-09 | 4.71 |
6.67 |
6.77 |
2008 |
5.85 |
6.50 |
6.54 |
||||
2009 |
5.28 |
6.59 |
6.65 |
2009 |
3.63 |
4.95 |
5.27 |
||||
2010 |
3.21 |
5.19 |
5.67 |
||||||||
| Jan-10 | 4.60 |
6.65 |
6.76 |
2009 |
5.21 |
6.57 |
6.65 |
||||
2009 |
3.68 |
5.02 |
5.35 |
||||||||
2010 |
3.23 |
5.22 |
5.72 |
||||||||
| Feb-10 | 4.51 |
6.64 |
6.75 |
2009 |
5.14 |
6.56 |
6.64 |
2009 |
3.69 |
5.08 |
5.42 |
2010 |
3.22 |
5.31 |
5.83 |
||||||||
| Mar-10 | 4.44 | 6.62 | 6.74 | 2009 |
5.09 |
6.55 |
6.63 |
2009 |
3.71 |
5.05 |
5.42 |
2010 |
3.23 |
5.25 |
5.81 |
||||||||
| Apr-10 | 4.35 |
6.59 |
6.72 |
2009 |
5.03 |
6.52 |
6.61 |
2009 |
3.73 |
5.05 |
5.40 |
2010 |
3.26 |
5.24 |
5.76 |
||||||||
| May-10 | 4.26 |
6.56 |
6.70 |
2009 |
4.96 |
6.50 |
6.59 |
2009 |
|||
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Underpayment Interest Rate Under Code §6621(a)(2) (For Delinquent Participant Contributions and Participant Repayments)
| Underpayment Interest Rate Under Code §6621(a)(2) (For Delinquent Participant Contributions And Participant Loan Repayments) |
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| Jan 1, 2005 to Mar 31, 2005 | 5% |
Jan 1, 2005 to Mar 31, 2007 | 8% |
| Apr 1, 2005 to Jun 30, 2005 | 6% |
Apr 1, 2005 to Jun 30, 2007 | 8% |
| July 1, 2005 to Sep 30, 2005 | 6% |
July 1, 2005 to Sep 30, 2007 | 8% |
| Oct 1, 2005 to Dec 31, 2005 | 7% |
Oct 1, 2005 to Dec 31, 2007 | 8% |
| Jan 1, 2006 to Mar 31, 2006 | 7% |
Jan 1, 2005 to Mar 31, 2008 | 7% |
| Apr 1, 2006 to Jun 30, 2006 | 7% |
Apr 1, 2005 to Jun 30, 2008 | 6% |
| July 1, 2006 to Sep 30, 2006 | 8% |
July 1, 2005 to Sep 30, 2008 | 5% |
| Oct 1, 2006 to Dec 31, 2006 | 8% |
Oct 1, 2005 to Dec 31, 2008 | 6% |
| Jan 1, 2009 to Mar 31, 2009 | 5% |
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| Apr 1, 2009 to Jun 30, 2009 | 4% |
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| Jul 1, 2009 to Sep 30, 2009 | 4% |
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