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 Rates & Limits
 Treasury/PBGC Rates 2000-2006
Treasury & PBGC Rates & Limits - 2000-2006

Revised November 14, 2007


Month Yr

(1)
30
Year
Treasury
Rates

 

Composite
Corporate
Bond
Rate

 
(2)
Interest
for
PBGC
Variable
Premium
(3)
PBGC
Immediate
Annuity
Rates
with
DATAIRís
Code
(4)
Interest for
Current
Liability
(5)
RPA
1994
Max.
Rate


2000-2001 105%
2002-2003 120%
2004 105%

Corporate Bond
Weighted Average
Interest Rates

Permissible Range

(6)
Int. for
Late
Quarterly
Contrib.

175%
 AFR

(7)
Int. for
Accum.
Employee
Contrib.

120%
 AFR

.90%
(Min)
Mid
Point
110%
(Max)
90%
(Min)
100%
(Max)
2 0 0 6
Dec 06 4.68 5.75 4.90 3.00 (W) N/A N/A 5.21 5.79 8.36 5.70
Nov 06 4.69 5.77 5.05 2.75 (V) N/A N/A 5.21 5.79 8.28 5.65
Oct 06 4.85 5.94 5.06 3.00 (W) N/A N/A 5.21 5.79 8.50 5.79
Sep 06 4.85 5.95 5.19 3.25 (X) N/A N/A 5.21 5.78 8.85 6.03
Aug 06 5.00 6.11 5.36 3.50 (Y) 4.35 4.84 5.32 5.08 5.20 5.78 9.20 6.27
Jul 06 5.13 6.30 5.36 3.50 (Y) 4.35 4.83 5.31 5.07 5.19 5.77 8.92 6.08
Jun 06 5.16 6.31 5.35 3.25 (X) 4.34 4.82 5.31 5.06 5.18 5.75 8.94 6.09
May 06 5.20 6.29 5.25 3.00 (W) 4.34 4.82 5.30 5.06 5.17 5.74 8.55 5.82
Apr 06 5.06 6.18 5.01 2.75 (V) 4.34 4.82 5.30 5.06 5.17 5.74 8.34 5.68
Mar 06 4.73 5.89 4.87 2.75 (V) 4.34 4.83 5.31 5.07 5.17 5.75 7.96 5.42
Feb 06 4.58 5.73 4.80 2.75 (V) 4.35 4.84 5.32 5.08 5.18 5.75 7.75 5.29
Jan 06 4.59 5.65 4.86 2.75 (V) 4.37 4.85 5.34 5.10 5.19 5.77 7.90 5.39
2 0 0 5
Dec 05 4.65 5.72 4.91 2.75 (V) 4.38 4.87 5.35 5.11 5.20 5.78 7.97 5.43
Nov 05 4.73 5.78 4.83 2.50 (!) 4.39 4.88 5.37 5.12 5.21 5.79 7.46 5.09
Oct 05 4.68 5.68 4.62 2.25 (#) 4.40 4.89 5.38 5.13 5.23 5.81 7.19 4.91
Sep 05 4.47 5.44 4.61 2.50 (!) 4.42 4.91 5.40 5.16 5.25 5.84 7.39 5.04
Aug 05 4.46 5.42 4.56 2.25 (#) 4.44 4.94 5.43 5.18 5.28 5.87 6.91 4.71
Jul 05 4.41 5.37 4.47 2.50 (!) 4.47 4.97 5.46 5.21 5.31 5.90 6.80 4.63
Jun 05 4.29 5.26 4.60 2.50 (!) 4.50 5.00 5.50 5.25 5.35 5.94 7.07 4.82
May 05 4.49 5.41 4.72 2.75 (V) 4.52 5.03 5.53 5.28 5.38 5.97 7.56 5.15
Apr 05 4.65 5.55 4.78 2.75 (V) 4.54 5.05 5.55 5.30 5.41 6.01 7.22 4.92
Mar 05 4.78 5.62 4.56 2.75 (V) 4.55 5.06 5.57 5.31 5.43 6.03 6.74 4.60
Feb 05 4.55 5.36 4.66 3.00 (W) 4.57 5.08 5.59 5.33 5.46 6.07 6.74 4.60
Jan 05 4.73 5.48 4.73 3.00 (W) 4.59 5.10 5.61 5.35 5.49 6.10 6.64 4.53
2 0 0 4
Dec 04 4.86 5.57 4.75 2.75 (V) 4.60 5.11 5.62 5.37 5.52 6.14 6.28 4.28
Nov 04 4.89 5.59 4.73 2.75 (V) 4.61 5.12 5.63 5.38 5.56 6.17 6.25 4.26
Oct 04 4.86 5.57 4.79 3.00 (W) 4.62 5.14 5.65 5.39 5.59 6.21 6.38 4.36
Sep 04 4.90 5.63 4.95 3.25 (X) 4.64 5.15 5.67 5.41 5.63 6.25 6.76 4.61
Aug 04 5.06 5.82 5.10 3.50 (Y) 4.65 5.16 5.68 5.42 5.66 6.29 7.05 4.81
Jul 04 5.22 6.00 5.25 3.50 (Y) 4.65 5.17 5.69 5.43 5.69 6.32 7.25 4.94
Jun 04 5.41 6.18 5.26 3.50 (Y) 4.65 5.17 5.68 5.43 5.70 6.34 6.85 4.67
May 04 5.42 6.19 4.98 3.00 (W) 4.65 5.17 5.69 5.43 5.73 6.36 5.58 3.81
Apr 04 5.14 5.86 4.62 3.00 (W) 4.67 5.18 5.70 5.44 5.76 6.40 5.56 3.80
Mar 04 4.74 5.44 4.79 3.00 (W) 4.69 5.21 5,73 5.47 5.81 6.45 5.87 4.01
Feb 04 4.93 5.63 4.83 3.25 (X) 4.70 5.23 5.75 5.49 5.85 6.50 6.06 4.13
Jan 04 4.98 5.68 4.94 3.25 (X) 4.72 5.25 5.77 5.51 5.89 6.55 6.20 4.23
2 0 0 3
Dec 03 5.07 5.81 5.12 3.25 (X) 4.74 5.26 5.79 6.32 5.93 6.59 6.25 4.26
Nov 03 5.12 5.86 5.16 3.25 (X) 4.75 5.28 5.81 6.33 5.97 6.63 5.84 3.99
Oct 03 5.16 5.91 5.14 3.50 (Y) 4.76 5.29 5.82 6.35 6.01 6.68 6.44 4.39
Sep 03 5.14 5.95 5.31 3.50 (Y) 4.77 5.30 5.84 6.37 6.05 6.72 6.04 4.12
Aug 03 5.31 6.19 4.93 3.00 (W) 4.78 5.31 5.85 6.38 6.08 6.75 4.74 3.25
Jul 03 4.93 5.77 4.37 3.00 (W) 4.81 5.34 5.87 6.41 6.12 6.80 4.48 3.06
Jun 03 4.37 5.24 4.53 3.50 (Y) 4.85 5.39 5.93 6.46 6.19 6.87 5.39 3.68
May 03 4.53 5.42 4.90 3.50 (Y) 4.89 5.43 5.97 6.52 6.25 6.94 5.59 3.82
Apr 03 4.90 5.91 4.80 3.50 (Y) 4.91 5.46 6.00 6.55 6.29 6.98 5.22 3.56
Mar 03 4.80 5.89 4.81 3.75 (Z) 4.94 5.49 6.03 6.58 6.33 7.03 5.70 3.89
Feb 03 4.81 5.90 4.94 3.75 (Z) 4.96 5.51 6.06 6.62 6.36 7.07 5.75 3.93
Jan 03 4.94 6.07 4.92 4.00 (2) 4.98 5.54 6.09 6.65 6.40 7.11 6.04 4.12
2 0 0 2
Dec 02 4.92 6.18 4.96 4.00 (2) 5.00 5.56 6.12 6.67 6.43 7.14 5.82 3.98
Nov 02 4.96 6.30 4.93 3.75 (Z) 5.02 5.58 6.14 6.70 6.46 7.17 5.39 3.68
Oct 02 4.93 6.47 4.76 4.00 (2) 5.04 5.60 6.16 6.72 6.48 7.20 6.09 4.16
Sep 02 4.76 6.27 5.08 4.25 (3) 5.07 5.63 6.20 6.76 6.51 7.23 6.62 4.51
Aug 02 5.08 6.57 5.39 4.25 (3) 5.09 5.65 6.22 6.78 6.53 7.26 7.49 5.10
Jul 02 5.39 6.74 5.52 4.50 (4) 5.10 5.67 6.23 6.80 6.55 7.28 8.12 5.53
Jun 02 5.52 6.76 5.65 4.50 (4) 5.11 5.68 6.24 6.81 6.57 7.30 8.38 5.71
May 02 5.65 6.99 5.68 4.75 (5) 5.12 5.69 6.25 6.82 6.58 7.31 8.82 6.01
Apr 02 5.68 7.03 5.71 4.25 (3) 5.12 5.69 6.26 6.83 6.58 7.32 8.21 5.60
Mar 02 5.71 7.10 5.40 4.50 (4) 5.12 5.69 6.26 6.83 6.59 7.32 7.97 5.43
Feb 02 5.40 6.86 5.45 4.75 (5) 5.13 5.70 6.27 6.84 6.60 7.33 8.18 5.58
Jan 02 5.45 6.92 5.48 4.50 (4) 5.14 5.71 6.28 6.85 6.60 7.34 7.92 5.40
2 0 0 1
Dec 01 5.48 7.07 4.35 4.50 (4) 5.15 5.72 6.29 6.01 6.61 7.34 7.00 4.78
Nov 01 5.12 6.82 4.52 4.75 (5) 5.17 5.74 6.32 6.03 6.62 7.36 7.29 4.97
Oct 01 5.32 6.91 4.66 4.50 (4) 5.18 5.76 6.34 6.05 6.64 7.37 8.11 5.52
Sep 01 5.48 7.05 4.66 4.50 (4) 5.20 5.77 6.35 6.06 6.65 7.39 8.50 5.79
Aug 01 5.48 6.95 4.77 4.75 (5) 5.21 5.79 6.37 6.08 6.66 7.40 8.82 6.01
Jul 01 5.61 7.13 4.82 5.00 (6) 5.22 5.80 6.38 6.09 6.67 7.41 9.06 6.16
Jun 01 5.67 7.17 4.91 5.00 (6) 5.24 5.82 6.40 6.11 6.68 7.42 8.87 6.04
May 01 5.78 7.28 4.80 4.75 (5) 5.25 5.83 6.42 6.12 6.68 7.42 8.41 5.73
Apr 01 5.65 7.28 4.54 4.75 (5) 5.26 5.85 6.43 6.14 6.68 7.43 8.72 5.95
Mar 01 5.34 7.08 4.63 4.75 (5) 5.29 5.87 6.46 6.17 6.69 7.44 8.96 6.10
Feb 01 5.45 7.21 4.71 4.75 (5) 5.30 5.89 6.48 6.19 6.69 7.44 8.96 6.10
Jan 01 5.54 7.34 4.67 5.00 (6) 5.32 5.91 6.50 6.21 6.69 7.44 9.91 6.75
2 0 0 0
Dec 00 5.49 7.51 4.91 5.25 (7) 5.34 5.93 6.52 6.23     10.39 7.07
Nov 00 5.78 7.82 4.93 5.25 (7) 5.34 5.94 6.53 6.23   A 10.63 7.23
Oct 00 5.80 7.85 4.96 5.00 (6) 5.35 5.95 6.54 6.24   P 10.78 7.33
Sep 00 5.83 7.87 4.86 5.25 (7) 5.36 5.96 6.56 6.26   P 11.02 7.50
Aug 00 5.72 7.82 4.97 5.25 (7) 5.38 5.98 6.57 6.28 N L 11.20 7.62
July 00 5.85 7.93 5.04 5.50 (8)  5.39  5.99  6.59 6.29 O I 11.71 7.96
June 00 5.93 8.05  5.23 5.25 (7) 5.41 6.01 6.61 6.31 T C 11.71 7.96
May 00 6.15 8.27 4.97 5.25 (7) 5.41 6.02 6.62 6.32   A 11.33 7.70
Apr 00 5.85 7.84 5.14 5.25 (7) 5.43 6.03 6.64 6.33   B 11.88 8.08
Mar 00 6.05 7.87 5.30 5.25 (7) 5.44 6.04 6.64 6.34   L 12.05 8.19
Feb 00 6.23 7.84 5.64 5.25 (7) 5.43 6.03 6.64 6.34   E 11.63 7.90
Jan 00 6.63 7.94 5.40 5.00 (6) 5.41 6.01 6.61 6.31     11.00 7.47
Click here for 1996-1999 rates

Column (1) is the interest rate to be used for 415/417(e) purposes.
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. See note below for 2002.
Column (3) is the rate set to be used in plan terminationís
Column (4) is the range for OBRA í87 current liability purposes.
Column (5) is 108% of midpoint for 1996, 107% for 1997, 106% for 1998, and 105% for 1999-2001, and 120% for 2002 and 2003, and 105% for 2004. See note below for 2002.
Column (6) is the interest rate to be used in calculating late charges for missed quarterly contributions.
Column (7) is interest rate used for accumulating employee contributions in Defined Benefit Plans.

Note: Due to the Job Creation and Worker Assistance Act  (JCWAA) of 2002, the Interest for PBGC Variable Premium is 100% of the 30 Year Treasury rate, and the maximum RPA rate is 120% of the mid-point for 2002 and 2003. As a result the January and February 2002 rates have been corrected to reflect this legislation. The rates beginning Jan 2004 have been revised due to the Pension Funding Equity Act of 2004.

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