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 Rates & Limits
    2007-2010
Treasury & PBGC Rates: 2007-2010

Revised August 09, 2021


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 1 0
Dec 10 4.42 5.60     3.14 5.90 6.45             1.98 5.23 6.52 5.52 6.14 2.68 1.83
Dec 10* PYB 2009  66.67%/40% Blend -->       4.14 5.98 6.35                    
Dec 10* PYB 2010 60% Blend -->             2.96 4.91 5.68              
Dec 10* PYB 2011 80% Blend -->             2.47 5.07 6.10              
Nov 10 4.19 5.43     3.37 6.04 6.49             1.65 4.91 6.52 5.55 6.17 2.79 1.91
Nov 10* PYB 2009 66.67%/40% Blend -->       4.30 6.08 6.38                    
Nov 10* PYB 2010 60% Blend -->             2.67 4.62 5.59              
Nov 10* PYB 2011 80% Blend -->             2.16 4.77 6.05              
Oct 10 3.87 5.20     3.61 6.20 6.53             1.56 4.73 6.22 5.59 6.21 3.03 2.07
Oct 10* PYB 2009  66.67%/40% Blend -->       4.48 6.20 6.42 2.95 4.21 4.81              
Oct 10* PYB 2010 60% Blend -->             2.48 4.39 5.28              
Oct 10* PYB 2011 80% Blend -->             2.02 4.56 5.75              
Sep 10 3.77 5.17     3.78 6.31 6.57             1.74 4.75 6.03 5.62 6.24 3.41 2.33
Sep 10* PYB 2009 66.67%/40% Blend -->       4.60 6.29 6.46 2.96 4.16 4.67              
Sep 10* PYB 2010 60% Blend -->             2.55 4.36 5.13              
Sep 10* PYB 2011 80% Blend -->             2.15 4.55 5.58              
Aug 10 3.80 5.16     3.92 6.40 6.61             1.81 4.81 5.88 5.65 6.28 3.84 2.62
Aug 10* PYB 2009  66.67%/40% Blend -->       4.71 6.36 6.50 3.00 4.20 4.63              
Aug 10* PYB 2010 60% Blend -->             2.61 4.41 5.05              
Aug 10* PYB 2011 80% Blend -->             2.21 4.61 5.46              
Jul 10 3.99 5.44     4.05 6.47 6.65             2.06 5.10 6.11 5.68 6.32 4.14 2.83
Jul 10* PYB 2009 66.67%/40% Blend -->       4.81 6.42 6.54 3.22 4.43 4.84              
Jul 10* PYB 2010 60% Blend -->             2.83 4.66 5.26              
Jun 10 4.13 5.66     4.16 6.52 6.68             2.35 5.35 6.29 5.71 6.34 4.79 3.27
Jun 10* PYB 2009  66.67%/40% Blend -->       4.89 6.46 6.57 3.42 4.62 4.99              
Jun 10* PYB 2010 60% Blend -->             3.06 4.86 5.43              
May 10 4.29 5.67     4.26 6.56 6.70             2.34 5.42 6.26 5.73 6.37 5.05 3.45
May 10* PYB 2009 66.67%/40% Blend -->       4.96 6.50 6.59 3.51 4.74 5.08              
May 10* PYB 2010 60% Blend -->             3.12 4.97 5.47              
Apr 10 4.69 5.84     4.35 6.59 6.72             2.30 5.60 6.47 5.75 6.39 4.74 3.25
Apr 10* PYB 2009  66.67%/40% Blend -->       5.03 6.52 6.61 3.73 5.05 5.40              
Apr 10* PYB 2010 60% Blend -->             3.26 5.24 5.76              
Mar 10 4.65 5.90     4.44 6.62 6.74             2.29 5.65 6.58 5.76 6.40 4.72 3.23
Mar 10* PYB 2009 66.67%/40% Blend -->       5.09 6.55 6.63 3.71 5.05 5.40              
Mar 10* PYB 2010 60% Blend -->             3.23 5.25 5.81              
Feb 10 4.62 6.01     4.51 6.64 6.75             2.29 5.77 6.63 5.77 6.41 4.96 3.39
Feb 10* PYB 2009  66.67%/40% Blend -->       5.14 6.56 6.64 3.69 5.08 5.42              
Feb 10* PYB 2010 60% Blend -->             3.22 5.31 5.83              
Jan 10 4.60 5.88     4.60 6.65 6.76             2.31 5.64 6.47 5.77 6.42 4.32 2.95
Jan 10* PYB 2009 66.67%/40% Blend -->       5.21 6.57 6.65 3.68 5.02 5.35              
Jan 10* PYB 2010 60% Blend -->             3.23 5.22 5.72              
2 0 0 9
Dec 09 4.49 5.88     4.71 6.67 6.77 5.85 6.50 6.54       2.35 5.65 6.45 5.78 6.42 4.64 3.16
Dec 09* PYB 2009  66.67%/40% Blend -->       5.28 6.59 6.65 3.63 4.95 5.27              
Dec 09* PYB 2010            60% Blend -->             3.21   5.19 5.67              
Nov 09 4.31 5.79     4.81 6.69 6.78 5.90 6.52 6.55 3.92 4.56 4.71 2.35 5.57 6.29 5.80 6.44 4.55 3.10
Nov 09* PYB 2009 66.67%/40% Blend -->   5.35 6.61 6.67 3.53  4.81 5.10
Nov 09* PYB 2010             60% Blend -->         3.13 5.07 5.50  
Oct 09 4.19 5.76     4.92 6.71 6.80 5.95 6.54 6.57 3.87 4.47 4.57 2.60 5.58 6.07 5.82 6.46 4.67 3.20
Oct 09* PYB 2009 66.67%/40% Blend -->       5.43 6.63 6.69 3.55 4.75 4.94              
Oct 09* PYB 2010            60% Blend -->             3.24 5.02 5.32              
Sep 09 4.19 5.97     5.03 6.73 6.82 5.99 6.56 6.59 3.90 4.48 4.57 2.73 5.63 6.07 5.83 6.47 5.05 3.45
Sep 09* PYB 2009 66.67%/40% Blend -->   5.51 6.64 6.70 3.61 4.77 4.94
Sep 09* PYB 2010             60% Blend -->         3.31 5.05 5.32  
Aug 09 4.37 6.03     5.12 6.74 6.83 6.03 6.57 6.60 4.11 4.68 4.74 3.08 5.94 6.21 5.83 6.48 4.93 3.37
 Aug 09* PYB 2009 66.67%/40% Blend -->       5.57 6.65 6.71 3.85 5.00 5.11              
 Aug 09* PYB 2010              60% Blend -->             3.60 5.31 5.47              
Jul 09 4.41 6.39     5.21 6.74 6.84 6.05 6.56 6.59 4.21 4.78 4.82 3.39 6.28 6.47 5.83 6.47 4.86 3.32
 Jul 09* PYB 2009 66.67%/40% Blend -->   5.63 6.65 6.72 4.00 5.16 5.23
Jun 09 4.52 6.64     5.28 6.72 6.84 6.07 6.55 6.59 4.39 4.93 4.93 3.89 6.59 6.55 5.81 6.46 3.96 2.71
 Jun 09* PYB 2009 66.67%/40% Blend -->       5.67 6.63 6.71 4.27 5.35 5.33              
May 09 4.23 6.95     5.33 6.68 6.82 6.06 6.51 6.56 4.24 4.78 4.74 4.27 7.00 6.77 5.78 6.43 3.60 2.47
 May 09* PYB 2009 66.67%/40% Blend --> 5.70 6.60 6.69 4.25 5.34 5.25
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 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. 

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