Government Rates Summary
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| Month | PBGC Interest Rates | IRS Interest Rates | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Calculating Lump Sums i1 i2 i3 Immediate |
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 |
|||||||||
| 100% | 120% | 150% | 175% | ||||||||
| 2012 | |||||||||||
| Jan 12 | 1.25 | 4.00 | 1.17 | 1.40 | 1.77 | 2.06 | |||||
| 2011 | |||||||||||
| Dec 11 | 1.50 | 4.00 | 1.99 | 4.47 | 5.26 | 5.19-5.76 | 1.27 | 1.53 | 1.92 | 2.23 | |
| Nov 11 | 1.50 | 4.00 | 2.09 | 4.56 | 5.50 | 3.02 | 5.23-5.82 | 1.20 | 1.45 | 1.81 | 2.11 |
| Oct 11 | 1.75 | 4.00 | 1.98 | 4.49 | 5.80 | 3.13 | 5.28-5.86 | 1.19 | 1.44 | 1.80 | 2.09 |
| Sep 11 | 2.25 | 4.00 | 1.85 | 4.62 | 6.02 | 3.18 | 5.32-5.91 | 1.63 | 1.95 | 2.4 | 2.86 |
| Aug 11 | 2.25 | 4.00 | 1.72 | 4.97 | 6.28 | 3.65 | 5.35-5.94 | 1.90 | 2.28 | 2.86 | 3.34 |
| Jul 11 | 2.25 | 4.00 | 1.70 | 4.99 | 6.33 | 4.27 | 5.37-5.97 | 2.00 | 2.40 | 3.01 | 3.51 |
| Jun 11 | 2.50 | 4.00 | 1.70 | 5.00 | 6.21 | 4.23 | 5.40-6.00 | 2.27 | 2.73 | 3.42 | 4.00 |
| May 11 | 2.50 | 4.00 | 1.93 | 5.23 | 6.44 | 4.29 | 5.43-6.03 | 2.44 | 2.94 | 3.68 | 4.30 |
| Apr 11 | 2.50 | 4.00 | 1.91 | 5.23 | 6.46 | 4.50 | 5.45-6.06 | 2.49 | 2.98 | 3.74 | 4.37 |
| Mar 11 | 2.50 | 4.00 | 2.02 | 5.34 | 6.54 | 4.51 | 5.47-6.08 | 2.44 | 2.94 | 3.68 | 4.30 |
| Feb 11 | 2.50 | 4.00 | 1.93 | 5.25 | 6.42 | 4.65 | 5.49-6.10 | 2.33 | 2.80 | 3.51 | 4.10 |
| Jan 11 | 2.25 | 4.00 | 1.98 | 5.23 | 6.52 | 4.52 | 5.51-6.12 | 1.95 | 2.34 | 2.93 | 3.43 |
| 2010 | |||||||||||
| Dec 10 | 2.25 | 4.00 | 1.65 | 4.91 | 6.52 | 4.42 | 5.52-6.14 | 1.53 | 1.83 | 2.29 | 2.68 |
| Oct 10 | 1.75 | 4.00 | 1.74 | 4.75 | 6.03 | 3.87 | 5.59-6.21 | 1.73 | 2.07 | 2.60 | 3.03 |
| Sep 10 | 2.25 | 4.00 | 1.81 | 4.81 | 5.88 | 3.77 | 5.62-6.24 | 1.94 | 2.33 | 2.92 | 3.41 |
| Aug 10 | 2.25 | 4.00 | 2.06 | 5.10 | 6.11 | 3.80 | 5.65-6.28 | 2.18 | 2.62 | 3.29 | 3.84 |
| Jul 10 | 2.50 | 4.00 | 2.35 | 5.35 | 6.29 | 3.99 | 5.68-6.32 | 2.35 | 2.83 | 3.54 | 4.14 |
| Jun 10 | 2.75 | 4.00 | 2.34 | 5.42 | 6.26 | 4.13 | 5.71-6.34 | 2.72 | 3.27 | 4.09 | 4.79 |
| May 10 | 3.00 | 4.00 | 2.30 | 5.60 | 6.47 | 4.29 | 5.73-6.37 | 2.87 | 3.45 | 4.33 | 5.05 |
| Apr 10 | 2.75 | 4.00 | 2.29 | 5.65 | 6.58 | 4.69 | 5.75-6.39 | 2.70 | 3.25 | 4.06 | 4.74 |
| Mar 10 | 2.75 | 4.00 | 2.29 | 5.77 | 6.63 | 4.65 | 5.76-6.40 | 2.69 | 3.23 | 4.05 | 4.72 |
| Feb 10 | 2.75 | 4.00 | 2.31 | 5.64 | 6.47 | 4.62 | 5.77-6.41 | 2.82 | 3.39 | 4.24 | 4.96 |
| Jan 10 | 2.50 | 4.00 | 2.35 | 5.65 | 6.45 | 4.60 | 5.77-6.42 | 2.45 | 2.95 | 3.69 | 4.32 |
| 2009 | |||||||||||
| Dec 09 | 2.50 | 4.00 | 2.35 | 5.57 | 6.29 | 4.49 | 5.78-6.42 | 2.64 | 3.16 | 3.97 | 4.64 |
| Nov 09 | 2.25 | 4.00 | 2.60 | 5.58 | 6.07 | 4.31 | 5.80-6.44 | 2.59 | 3.10 | 3.90 | 4.55 |
| Oct 09 | 2.50 | 4.00 | 2.73 | 5.63 | 6.07 | 4.19 | 5.82-6.46 | 2.66 | 3.2 | 4.00 | 4.67 |
| Sep 09 | 3.00 | 4.00 | 3.08 | 6.94 | 6.21 | 4.19 | 5.83-6.47 | 2.87 | 3.45 | 4.33 | 5.05 |
| Aug 09 | 3.00 | 4.00 | 3.39 | 6.28 | 6.47 | 4.37 | 5.83-6.48 | 2.80 | 3.37 | 4.21 | 4.93 |
| July 09 | 3.75 | 4.00 | 3.89 | 6.59 | 6.55 | 4.41 | 5.83-6.47 | 2.76 | 3.32 | 4.15 | 4.86 |
| Jun 09 | 3.75 | 4.00 | 4.27 | 7.00 | 6.77 | 4.52 | 5.81-6.46 | 2.25 | 2.71 | 3.39 | 3.96 |
| May 09 | 3.50 | 4.00 | 5.12 | 7.15 | 6.92 | 4.23 | 5.78-6.43 | 2.05 | 2.47 | 3.08 | 3.60 |
| Apr 09 | 3.25 | 4.00 | 5.70 | 7.53 | 7.85 | 3.76 | 5.75-6.39 | 2.15 | 2.59 | 3.24 | 3.79 |
| Mar 09 | 3.50 | 4.00 | 5.24 | 7.07 | 7.08 | 3.64 | 5.72-6.35 | 1.94 | 2.33 | 2.92 | 3.41 |
| Feb 09 | 3.00 | 4.00 | 5.20 | 6.8 | 6.31 | 3.59 | 5.69-6.32 | 1.65 | 1.98 | 2.48 | 2.89 |
| Jan 09 | 4.00 | 4.00 | 6.72 | 7.12 | 6.36 | 3.13 | 5.67-6.29 | 2.06 | 2.48 | 3.10 | 3.62 |
| 2008 | |||||||||||
| Dec 08 | 4.75 | 4.00 | 7.11 | 8.23 | 7.42 | 2.87 | 5.64-6.27 | 2.85 | 3.43 | 4.30 | 5.01 |
| Nov 08 | 3.75 | 4.00 | 7.35 | 8.61 | 7.26 | 4.00 | 5.58-6.20 | 2.97 | 3.57 | 4.48 | 5.23 |
| Oct 08 | 3.25 | 4.00 | 5.86 | 7.35 | 6.88 | 4.17 | 5.52-6.14 | 3.16 | 3.81 | 4.77 | 5.58 |
| Sep 08 | 3.50 | 4.00 | 5.21 | 6.87 | 6.91 | 4.27 | 5.49-6.10 | 3.46 | 4.16 | 5.22 | 6.09 |
| Aug 08 | 3.25 | 4.00 | 5.16 | 6.88 | 7.04 | 4.50 | 5.46-6.07 | 3.55 | 4.26 | 5.35 | 6.25 |
| Jul 08 | 3.50 | 4.00 | 4.99 | 6.64 | 6.95 | 4.57 | 5.44-6.04 | 3.45 | 4.14 | 5.20 | 6.08 |
| Jun 08 | 3.25 | 4.00 | 4.67 | 6.36 | 6.77 | 4.69 | 5.42-6.02 | 3.20 | 3.84 | 4.82 | 5.63 |
| May 08 | 3.25 | 4.00 | 4.60 | 6.28 | 6.96 | 4.60 | 5.40-6.00 | 2.74 | 3.29 | 4.12 | 4.82 |
| Apr 08 | 3.25 | 4.00 | 4.28 | 6.38 | 6.99 | 4.44 | 5.39-5.99 | 2.87 | 3.45 | 4.33 | 5.05 |
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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 |
| Sep 11 | 2.06 | 5.25 | 6.32 | ||||||||
| 2011 | 1.85 | 4.62 | 6.02 | ||||||||
| Aug 11 | 2.11 | 5.31 | 6.32 | 2010 | 2.57 | 4.23 | 5.07 | ||||
| 2011 | 2.23 | 4.83 | 5.88 | ||||||||
| Jul 11 | 2.18 | 5.36 | 6.33 | 2010 | 2.74 | 4.69 | 5.48 | ||||
| 2011 | 2.21 | 4.84 | 5.91 | ||||||||
| Jun 11 | 2.27 | 5.43 | 6.34 | 2010 | 2.71 | 4.69 | 5.49 | ||||
| 2011 | 2.23 | 4.86 | 5.83 | ||||||||
| May 11 | 2.38 | 5.51 | 6.36 | 2010 | 2.75 | 4.72 | 5.44 | ||||
| 2011 | 2.44 | 5.08 | 6.05 | ||||||||
| Apr 11 | 2.51 | 5.59 | 6.38 | 2010 | 2.96 | 4.94 | 5.66 | ||||
| 2011 | 2.43 | 5.09 | 6.07 | ||||||||
| Mar 11 | 2.67 | 5.69 | 6.44 | 2010 | 2.95 | 4.94 | 5.68 | ||||
| 2011 | 2.55 | 5.20 | 6.16 | ||||||||
| Feb 11 | 2.81 | 5.76 | 6.46 | 2010 | 3.07 | 5.06 | 5.78 | ||||
| 2011 | 2.45 | 5.10 | 6.04 | ||||||||
| Jan 11 | 2.94 | 5.82 | 6.46 | 2010 | 2.97 | 4.96 | 5.66 | ||||
| 2011 | 2.47 | 5.07 | 6.10 | ||||||||
| Dec 10 | 3.14 | 5.90 | 6.45 | 2009 | 4.14 | 5.98 | 6.35 | 2010 | 2.96 | 4.91 | 5.68 |
| 2011 | 2.16 | 4.77 | 6.05 | ||||||||
| Nov 10 | 3.37 | 6.04 | 6.49 | 2009 | 4.30 | 6.08 | 6.38 | 2010 | 2.67 | 4.62 | 5.59 |
| 2011 | 2.02 | 4.56 | 5.75 | ||||||||
| 2010 | 2.48 | 4.39 | 5.28 | ||||||||
| Oct 10 | 3.61 | 6.20 | 6.53 | 2009 | 4.48 | 6.20 | 6.42 | 2009 | 2.95 | 4.21 | 4.81 |
| 2011 | 2.15 | 4.55 | 5.58 | ||||||||
| 2010 | 2.55 | 4.36 | 5.13 | ||||||||
| Sep 10 | 3.78 | 6.31 | 6.57 | 2009 | 4.60 | 6.29 | 6.46 | 2009 | 2.96 | 4.16 | 4.67 |
| 2011 | 2.21 | 4.61 | 5.46 | ||||||||
| 2010 | 2.61 | 4.41 | 5.05 | ||||||||
| Aug 10 | 3.92 | 6.40 | 6.61 | 2009 | 4.71 | 6.36 | 6.50 | 2009 | 3.00 | 4.20 | 4.63 |
| 2010 | 2010 | 2.83 | 4.66 | 5.26 | |||||||
| Jul 10 | 4.05 | 6.47 | 6.65 | 2009 | 4.81 | 6.42 | 6.54 | 2009 | 3.22 | 4.43 | 4.84 |
| 2010 | 3.06 | 4.86 | 5.43 | ||||||||
| Jun-10 | 4.16 | 6.52 | 6.68 | 2009 | 4.89 | 6.46 | 6.57 | 2009 | 3.42 | 4.62 | 4.99 |
| May-10 | 4.26 | 6.56 | 6.7 | 2009 | 4.96 | 6.5 | 6.59 | 2009 | 3.51 | 4.74 | 5.08 |
| 2010 | 3.12 | 4.97 | 5.76 | ||||||||
| Apr-10 | 4.35 | 6.59 | 6.72 | 2009 | 5.03 | 6.52 | 6.61 | 2009 | 3.73 | 5.05 | 5.4 |
| 2010 | 3.26 | 5.24 | 5.81 | ||||||||
| 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 | 5.83 | ||||||||
| 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 | |||||||||
| Jan-10 | 4.6 | 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 | ||||||||
| 2009 | |||||||||||
| Dec-09 | 4.71 | 6.67 | 6.77 | 2008 | 5.85 | 6.5 | 6.54 | ||||
| 2009 | 5.28 | 6.59 | 6.65 | 2009 | 3.63 | 4.95 | 5.27 | ||||
| 2010 | 3.21 | 5.19 | 5.67 | ||||||||
| Nov-09 | 4.81 | 6.69 | 6.78 | 2008 | 5.9 | 6.52 | 6.55 | 2008 | 3.92 | 4.56 | 4.71 |
| 2009 | 5.35 | 6.61 | 6.67 | 2009 | 3.53 | 4.81 | 5.1 | ||||
| 2010 | 3.13 | 5.07 | 5.5 | ||||||||
| Oct-09 | 4.92 | 6.71 | 6.8 | 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 | ||||||||
| Sep-09 | 5.03 | 6.73 | 6.82 | 2008 | 5.99 | 6.56 | 6.59 | ||||
| 2009 | 5.51 | 6.64 | 6.7 | ||||||||
| Aug-09 | 5.12 | 6.74 | 6.83 | 2008 | 6.03 | 6.57 | 6.6 | 2008 | 4.11 | 4.68 | 4.74 |
| 2009 | 5.57 | 6.65 | 6.71 | 2009 | 3.85 | 5 | 5.11 | ||||
| 2010 | 3.6 | 5.31 | 5.47 | ||||||||
| 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 | 5.16 | 5.23 | ||||
| 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 | ||||
| May-09 | 5.33 | 6.68 | 6.82 | 2008 | 6.06 | 6.51 | 6.56 | 2008 | 4.24 | 4.78 | 4.74 |
| 2009 | 5.7 | 6.6 | 6.69 | 2009 | 4.25 | 5.34 | 5.25 | ||||
| Apr-09 | 5.33 | 6.62 | 6.8 | 2008 | 6.04 | 6.47 | 6.53 | 2008 | 4.03 | 4.44 | 4.39 |
| 2009 | 5.68 | 6.54 | 6.66 | 2009 | 4.3 | 5.12 | 5.02 | ||||
| Mar-09 | 5.31 | 6.54 | 6.73 | 2008 | 6 | 6.41 | 6.48 | 2008 | 4.05 | 4.42 | 4.48 |
| 2009 | 5.66 | 6.48 | 6.6 | 2009 | 4.46 | 5.2 | 5.32 | ||||
| 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 | ||||
| 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 | 6.4 | 6.56 | 2009 | 3.96 | 4.6 | 4.4 | ||||
| 2008 | |||||||||||
| 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 | ||||
| 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 | ||||
| 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 | ||||
| Sep-08 | 5.07 | 6.09 | 6.56 | 2008 | 5.76 | 6.1 | 6.25 | 2008 | 4.59 | 4.89 | 4.79 |
| 2009 | 5.41 | 6.09 | 6.41 | 2009 | 4.91 | 5.5 | 5.31 | ||||
| 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 | ||||||||
| Jul-08 | 5.1 | 6.03 | 6.54 | 2008 | 5.73 | 6.04 | 6.21 | 2008 | 4.69 | 5.03 | 5.06 |
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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, 2006 to Mar 30, 2006 | 7% |
| Apr 1, 2005 to Jun 30, 2005 | 6% | Apr 1, 2006 to Jun 30, 2006 | 7% |
| July 1, 2005 to Sep 30, 2005 | 6% | July 1, 2006 to Sep 31, 2006 | 8% |
| Oct 1, 2005 to Dec 31, 2005 | 7% | Oct 1, 2006 to Dec 31, 2006 | 8% |
| Jan 1, 2007 to Mar 31, 2007 | 8% | Jan 1, 2008 to Mar 31, 2008 | 7% |
| Apr 1, 2007 to Jun 30, 2007 | 8% | Apr 1, 2008 to Jun 30, 2008 | 6% |
| July 1, 2007 to Sep 30, 2007 | 8% | July 1, 2008 to Sep 30, 2008 | 5% |
| Oct 1, 2007 to Dec 31, 2007 | 8% | Oct 1, 2008 to Dec 31, 2008 | 6% |
| Jan 1, 2009 to Mar 31, 2009 | 5% | Jan 1, 2010 to Mar 31, 2010 | 4% |
| Apr 1, 2009 to Jun 30, 2009 | 4% | Apr 1, 2010 to Jun 30, 2010 | 4% |
| Jul 1, 2009 to Sep 30, 2009 | 4% | Jul 1, 2010 to Sep 30, 2010 | 4% |
| Oct 1, 2009 to Dec 31, 2009 | 4% | Oct 1, 2010 to Dec 31, 2010 | 4% |
| Jan 1, 2011 to Mar 31, 2011 | 3% | ||
| Apr 1, 2011 to Jun 30, 2011 | 4% | ||
| Jul 1, 2011 to Sep 30, 2011 | 4% | ||
