DATAIR Home Page
 Rates & Limits
Rates & Limits

 


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


Monthly Treasury & PBGC Interest Rates (2011-Current)
Monthly Treasury & PBGC Interest Rates (2007-2010) 
Monthly Treasury & PBGC Interest Rates (2000-2006) 

Monthly Treasury & PBGC Interest Rates (1996-1999)

Annual Dollar Limits for 1987 - Current

Download the latest rate files for PE & PT
Covered Compensation Tables
2014
2013
2012
2011
 
2010
2009
2008
2007
2006

 
2005
2004
2003
2002
2001
2000
1999
1998
1997

Treasury and PBGC Interest Rates (2011-Current)    Download PDF

 

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 plan years beginning in 2008 or 2009. 
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 Support

Go To Top Of Page