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 Rates & Limits
Rates & Limits

Revised May 19, 2009


Quick reference to current and historical IRS limits, PBGC rates,
and links to other sources of rate information

Monthly Treasury & PBGC Interest Rates (2007-Current)
Monthly Treasury & PBGC Interest Rates (2000-2006) 
Monthly Treasury & PBGC Interest Rates (1996-1999)

Annual Dollar Limits for 1987 through 2009 

Download the latest rate files for PE & PT		 Covered Compensation Tables
2009
2008
2007
2006
2005
 
2004
2003
2002
2001
2000
1999
1998
1997

Treasury and PBGC Interest Rates


Month Yr

 (1)
30
Year
Treasury
Rates

 
Composite
Corporate
Bond
Rate

 		 (2)
Interest
for
PBGC
Variable
Premium		 (3)
PBGC
Immediate
Annuity
Rates
with
DATAIR’s
Code		 (4)
IRC 430(h)
Funding
Segment Rates
 		 (5)
IRC 430(h)
Funding
Segment Rates
Transitional		 (6)
IRC 417(e)
Segment Rates
Transitional		 ( )
PBGC Segment Rates		 (7)
Weighted Bond
Interest Rates

(8)
Int. for
Late
Quarterly
Contrib.

175%
 AFR

(9)
Int. for
Accum.
Employee
Contrib.

120%
 AFR
1st 2nd 3rd 1st 2nd 3rd 1st 2nd 3rd 1st 2nd 3rd 90% 100%
2 0 0 9
Jun 09                                        
 Jun 09* PYB 2009 66.67%/40% Blend -->                                
May 09         5.33 6.68 6.82 6.06 6.51 6.56             5.78 6.43 3.60 2.47
 May 09* PYB 2009 66.67%/40% Blend --> 5.70 6.60 6.69
Apr 09 3.76 7.05     5.33 6.62 6.80 6.04 6.47 6.53 4.03 4.44 4.39 5.12 7.15 6.92 5.75 6.39 3.79 2.59
 Apr 09* PYB 2009 66.67%/40% Blend -->       5.68 6.54 6.66 4.30 5.12 5.02              
Mar 09 3.64 7.22     5.31 6.54 6.73 6.00 6.41 6.48 4.05 4.42 4.48 5.70 7.53 7.85 5.72 6.35 3.41 2.33
 Mar 09* PYB 2009 66.67%/40% Blend --> 5.66 6.48 6.60 4.46 5.20 5.32
Feb 09 3.59 6.83     5.31 6.49 6.69 5.98 6.38 6.44 3.92 4.29 4.29 5.24 7.07 7.08 5.69 6.32 2.89 1.98
Feb 09* PYB 2009 66.67%/40% Blend -->       5.65 6.43 6.57 4.25 4.98 4.99              
Jan 09 3.13 6.47     5.32 6.45 6.69 5.97 6.34 6.42 3.54 3.86 3.77 5.20 6.80 6.31 5.67 6.29 3.62 2.48
Jan 09* PYB 2009 66.67%/40% Blend -->       5.64 6.40 6.56 3.96 4.60 4.40              
2 0 0 8
Dec 08 2.87 6.64     5.25 6.38 6.68 5.93 6.31 6.41 3.64 3.72 3.57 6.72 7.12 6.36 5.64 6.27 5.01 3.43
Dec 09* PYB 2009 66.67%/40% Blend -->       5.59 6.34 6.54 4.41 4.57 4.27              
Nov 08 4.00 7.72   3.75 (Z) 5.17 6.28 6.62 5.86 6.23 6.34 4.62 4.85 4.68 7.11 8.23 7.42 5.58 6.20 5.23 3.57
Nov 09* PYB 2009 66.67%/40% Blend -->       5.51 6.25 6.48 5.24 5.69 5.37              
Oct 08 4.17 7.90   3.25 (X) 5.09 6.16 6.58 5.79 6.15 6.29 4.81 5.06 4.79 7.35 8.61 7.26 5.52 6.14 5.58 3.81
Oct 09* PYB 2009 66.67%/40% Blend --->       5.44 6.15 6.43 5.44 5.95 5.41              
Sep 08 4.27 6.98   3.50 (Y) 5.07 6.09 6.56 5.76 6.10 6.25 4.59 4.89 4.79 5.86 7.35 6.88 5.49 6.10 6.09 4.16
Sep 09* PYB 2009 66.67%/40% Blend --->       5.41 6.09 6.41 4.91 5.50 5.31              
Aug 08 4.50 6.76   3.25 (X) 5.08 6.06 6.55 5.74 6.07 6.23 4.64 4.97 4.98 5.21 6.87 6.91 5.46 6.07 6.25 4.26
Aug 09* PYB 2009 40% Blend --->             4.78 5.45 5.46              
Jul 08 4.57 6.79   3.50 (Y) 5.10 6.03 6.54 5.73 6.04 6.21 4.69 5.03 5.06 5.16 6.88 7.04 5.44 6.04 6.08 4.14
Jun 08 4.69 6.69   3.25 (X) 5.13 6.01 6.53 5.72 6.02 6.19 4.75 5.08 5.14 4.99 6.64 6.95 5.42 6.02 5.63 3.84
May 08 4.60 6.47   3.25 (X) 5.16 6.00 6.53 5.72 6.00 6.18 4.61 4.95 5.03 4.67 6.36 6.77 5.40 6.00 4.82 3.29
Apr 08 4.44 6.45   3.25 (X) 5.20 5.99 6.52 5.73 5.99 6.17 4.47 4.81 4.94 4.60 6.28 6.96 5.39 5.99 5.05 3.45
Mar 08 4.39 6.46   3.00 (W) 5.24 5.97 6.49 5.72 5.96 6.14 4.37 4.79 4.91 4.28 6.38 6.99 5.36 5.96 5.23 3.57
Feb 08 4.52 6.36   3.25 (X) 5.28 5.95 6.45 5.72 5.94 6.11 4.44 4.85 5.03 4.11 6.18 7.05 5.34 5.94 6.18 4.22
Jan 08 4.33 6.16   3.00 (W) 5.31 5.92 6.43 5.72 5.92 6.09 4.34 4.67 4.81 4.39 6.01 6.72 5.33 5.92 6.31 4.31
2 0 0 7
Dec 07 4.53 6.28   3.00 (W) 5.31 5.90 6.41 5.70 5.90 6.07 4.61 4.85 4.96 4.93 6.13 6.69 5.31 5.90 7.29 4.97
Nov 07 4.52 6.14 6.14 3.25 (X) 5.31 5.88 6.40 5.70 5.89 6.06 4.60 4.82 4.91 4.92 6.02 6.47 5.30 5.89 7.74 5.28
Oct 07 4.77 6.14 6.23 3.25 (X) 5.29 5.86 6.40 5.68 5.87 6.05 4.85 5.02 5.09 5.17 6.02 6.38 5.29 5.88 7.67 5.23
Sep 07 4.79 6.23 6.33 3.25 (X) 5.26 5.82 6.38 5.66 5.85 6.03 4.89 5.06 5.14 5.28 6.12 6.55 5.27 5.86 8.45 5.76
Aug 07 4.93 6.33 6.33 3.50 (Y)             5.02 5.18 5.28 5.40 6.20 6.66 5.26 5.84 8.99 6.13
Jul 07 5.11 6.33 6.32 3.25 (X)                         5.25 5.83 8.74 5.96
Jun 07 5.20 6.32 6.01 3.00 (W)                         5.23 5.81 8.19 5.59
May 07 4.90 6.01 5.98 3.00 (W)                         5.22 5.80 8.16 5.56
Apr 07 4.87 5.98 5.84 2.75 (V)     Not Published     5.22 5.80 8.14 5.54
Mar 07 4.72 5.84 5.85 3.00 (W)                         5.22 5.80 8.58 5.84
Feb 07 4.82 5.85 5.89 3.00 (W)                         5.21 5.79 8.28 5.65
Jan 07 4.85 5.89 5.75 2.75 (V)                         5.21 5.78 8.09 5.51
Click here for previous years

Column (1) is the interest rate to be used for 415/417(e) purposes for plan years beginning prior to 1/1/2008.
Column (2) is the interest rate to be used in calculating the present value of vested benefits. This amount is needed to determine the PBGC variable premium.  Effective 1/2004, this rate is 85% of the Composite Corporate Bond Rate.
Column (3) is the rate set to be used in plan terminations.
Column (4) are IRC 430(h)(2)(C) interest rates for funding for valuations beginning 1/1/2008 and later.
Column (5) are IRC 430(h)(2)(G) transitional interest rates for funding for valuation beginning 1/1/2008 and later. 
Column (6) are IRC 417(e) minimum present value segment rates for plan years beginning 1/1/2008 and later.
Column (7) shows the range of interest rates for Current Liability to be used for 2004 and 2005 Plan years and
optionally for 2001, 2002 and 2003 plan years.
Column (8) is the interest rate to be used in calculating late charges for missed quarterly contributions.
Column (9) is interest rate used for accumulating employee contributions in Defined Benefit Plans.

Note:  Column (2), Interest Rate for PBGC Variable Premium will cease to be used for 1/1/2008 and later plan years.  See PBGC
          Comprehensive Premium Payment Instructions for rates and options for 2008 Premium Payment years. 

Questions or comments about any of the numbers? Ask Sue

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