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Fox & Fox

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)
  First
Segment
Second
Segment
Third
Segment
100% 120% 150% 175%
2014
Dec 14 1.00 4.00                
Nov 14 1.25 4.00         4.07-4.52 1.90 2.28 2.86 3.34
Oct 14 1.00 4.00 1.29 3.81 4.88 3.04 4.08-4.54 1.85 2.22 2.78 3.25
Sep 14 1.25 4.00 1.40 3.98 5.04 3.26 4.10-4.55 1.86 2.23 2.80 3.27
Aug 14 1.25 4.00 1.24 3.86 4.96 3.20 4.11-4.57 1.89 2.27 2.84 3.32
Jul 14 1.25 4.00 1.26 3.94 5.02 3.33 4.13-4.59 1.82 2.18 2.74 3.20
Jun 14 1.25 4.00 1.17 3.98 5.01 3.42 4.15-4.61 1.91 2.29 2.87 3.36
May 14 1.50 4.00 1.24 4.13 5.15 3.39 4.16-4.63 1.93 2.31 2.90 3.39
Apr 14 1.50 4.00 1.23 4.23 5.31 3.52 4.18-4.64 1.81 2.17 2.72 3.17
Mar 14 1.50 4.00 1.17 4.29 5.36 3.62 4.20-4.66 1.84 2.21 2.77 3.23
Feb 14 1.75 4.00 1.24 4.42 5.40 3.66 4.21-4.68 1.97 2.36 2.96 3.46
Jan 14 1.75 4.00 1.25 4.57 5.60 3.77 4.22-4.69 1.75 2.10 2.63 3.07
2013
Dec 13 1.75 4.00 1.19 4.53 5.66 3.89 4.22-4.70 1.65 1.98 2.48 2.89
Nov 13 1.75 4.00 1.24 4.47 5.52 3.80 4.23-4.70 1.73 2.07 2.60 3.03
Oct 13 1.75 4.00 1.40 4.66 5.62 3.68 4.23-4.70 1.93 2.31 2.90 3.39
Sep 13 1.50 4.00 1.36 4.60 5.58 3.79 4.23-4.70 1.66 1.99 2.50 2.91
Aug 13 1.75 4.00 1.34 4.45 5.44 3.76 4.24-4.71 1.63 1.95 2.44 2.86
Jul 13 1.25 4.00 1.24 4.25 5.43 3.61 4.25-4.72 1.22 1.47 1.84 2.15
Jun 13 0.75 4.00 0.97 3.76 5.01 3.40 4.28-4.75 0.95 1.14 1.44 1.67
May 13 1.00 4.00 0.93 3.61 4.88 3.11 4.32-4.80 1.00 1.20 1.51 1.76
Apr 13 1.00 4.00 0.97 3.82 5.11 2.93 4.37-4.86 1.09 1.31 1.65 1.92
Mar 13 1.00 4.00 0.99 3.82 5.02 3.16 4.42-4.91 1.09 1.31 1.65 1.92
Feb 13 0.75 4.00 1.00 3.73 4.89 3.17 4.46-4.96 1.01 1.21 1.53 1.78
Jan 13 0.75 4.00 1.00 3.57 4.77 3.08 4.51-5.01 0.87 1.04 1.31 1.53
2012
Dec 12 0.75 4.00 0.97 3.50 4.60 4.56-5.07 1.15 1.38 1.74 2.02
Nov 12 0.75 4.00 0.96 3.57 4.58 2.80 4.62-5.13 1.15 1.38 1.74 2.02
Oct 12 0.75 4.00 1.02 3.71 4.67 2.90 4.68-5.20 1.15 1.38 1.74 2.02
Sep 12 0.75 4.00 1.13 3.71 4.52 2.88 4.73-5.25 1.15 1.38 1.74 2.02
Aug 12 1.00 4.00 1.22 3.66 3.97 2.77 4.78-5.31 1.15 1.38 1.74 2.02
Jul 12 1.00 4.00 1.60 3.97 4.93 2.59 4.84-5.38 1.15 1.38 1.74 2.02
Jun 12 1.25 4.00 1.59 4.12 5.04 2.70 4.90-5.44 1.15 1.38 1.74 2.02
May 12 1.50 4.00 1.54 4.30 5.14 2.93 4.95-5.50 1.15 1.38 1.74 2.02
Apr 12 1.25 4.00 1.57 4.36 5.18 3.18 5.00-5.55 1.15 1.38 1.74 2.02
Mar 12 1.25 4.00 1.56 4.27 5.08 3.28 5.05-5.61 1.08 1.30 1.63 1.90
Feb 12 1.25 4.00 1.84 4.36 5.19 3.11 5.10-5.67 1.12 1.34 1.69 1.97
Jan 12 1.25 4.00 2.07 4.45 5.24 3.03 5.15-5.72 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 112.254.00 1.70 4.99 6.33 4.27 5.37-5.97 2.00 2.40 3.013.51
Jun 112.50 4.00 1.70 5.006.21 4.235.40-6.00 2.272.73 3.424.00
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 2.254.00 2.06 5.10 6.11 3.80 5.65-6.28 2.18 2.62 3.29 3.84
Jul 10 2.504.00 2.35 5.35 6.29 3.99 5.68-6.322.352.833.544.14
Jun 102.754.002.345.426.26 4.135.71-6.342.723.274.094.79
May 10 3.004.00 2.30 5.606.474.295.73-6.372.873.454.335.05
Apr 102.754.002.295.656.584.695.75-6.39 2.703.254.064.74
Mar 102.754.002.295.776.634.655.76-6.402.693.234.054.72
Feb 102.754.002.315.646.474.625.77-6.412.823.394.244.96
Jan 10 2.504.002.355.656.45 4.605.77-6.422.452.953.694.32
2009
Dec 09 2.504.002.355.576.294.495.78-6.422.643.163.974.64
Nov 092.25 4.00 2.605.586.074.315.80-6.442.59 3.10 3.904.55
Oct 09 2.504.002.735.636.074.195.82-6.462.663.2 4.004.67
Sep 09 3.004.003.086.946.214.195.83-6.472.873.454.335.05
Aug 09 3.004.003.396.286.474.375.83-6.48 2.803.374.214.93
July 093.754.003.896.596.554.415.83-6.472.763.324.154.86
Jun 09 3.754.004.27 7.006.774.525.81-6.462.252.713.393.96
May 09 3.504.005.127.156.924.235.78-6.43 2.052.473.08 3.60
Apr 093.254.00 5.707.537.853.765.75-6.39 2.152.593.243.79
Mar 093.50 4.005.247.077.083.645.72-6.351.942.332.923.41
Feb 093.00 4.00 5.206.86.313.595.69-6.321.651.982.482.89
Jan 094.00 4.006.727.126.363.135.67-6.292.062.48 3.103.62
2008
Dec 084.75 4.007.118.237.422.875.64-6.272.853.43 4.305.01
Nov 083.75 4.007.358.617.26 4.005.58-6.202.973.574.485.23
Oct 083.25 4.005.867.356.884.175.52-6.143.163.814.775.58
Sep 083.50 4.005.216.876.914.275.49-6.103.464.165.226.09
Aug 083.254.005.166.887.04 4.505.46-6.073.554.265.356.25
Jul 083.50 4.004.996.646.954.575.44-6.043.454.14 5.206.08
Jun 083.254.004.676.366.774.695.42-6.02 3.203.844.825.63
May 083.254.00 4.606.286.96 4.605.40-6.002.743.294.124.82
Apr 083.25 4.004.286.386.994.445.39-5.992.873.454.335.05

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IRS Interest Rates

  Funding Yield Curve Segment Rates Minimum Present Valve Segment
Rates under 417(e)(3)(D)
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
2014
Nov 14 1.18 4.08 5.18        
Oct 14 1.17 4.07 5.17 All 1.29 3.81 4.88
Sep 14 1.15 4.06 5.15 All 1.40 3.98 5.04
Aug 14 1.15 4.06 5.14 All 1.24 3.86 4.96
Jul 14 1.14 4.04 5.11 All 1.24 3.86 4.96
Jun 14 1.16 4.04 5.11 All 1.23 4.01 5.09
May 14 1.18 4.05 5.11 All 1.17 3.98 5.01
Apr 14 1.19 4.06 5.11 All 1.24 4.13 5.15
Mar 14 1.20 4.06 5.10 All 1.23 4.23 5.31
Feb 14 1.22 4.06 5.09 All 1.17 4.29 5.36
Jan 14 1.25 4.06 5.08 All 1.24 4.42 5.40
PYB 2013 4.94 6.15 6.75        
PYB 2014 4.43 5.62 6.22        
2013
Dec 13 1.28 4.05 5.07 All 1.25 4.57 5.60
PYB 2013 4.94 6.15 6.76        
PYB 2014 4.3 5.62 6.22        
Nov 13 1.31 4.05 5.05 All 1.19 4.53 5.66
PYB 2013 4.94 6.15 6.75        
PYB 2014 4.43 5.62 6.22        
Oct 13 1.35 4.05 5.05 All 1.24 4.47 5.52
PYB 2013 4.94 6.15 6.76        
PYB 2014 4.43 5.62 6.22        
Sep 13 1.37 4.05 5.06 All 1.40 4.66 5.62
PYB 2013 4.94 6.15 6.76        
PYB 2014 4.43 5.62 6.22        
Aug 13 1.39 4.05 5.08 All 1.36 4.60 5.58
PYB 2013 4.94 6.15 6.76        
Jul 13 1.41 4.07 5.11 All 1.34 4.45 5.44
PYB 2013 4.94 6.15 6.76        
Jun 13 1.43 4.10 5.15 All 1.24 4.25 5.43
PYB 2013 4.94 6.15 6.76        
May 13 1.46 4.15 5.20 All 0.97 3.76 5.01
PYB 2013 4.94 6.15 6.76        
Apr 13 1.50 4.22 5.26 All 0.93 3.61 4.88
PYB 2013 4.94 6.15 6.76        
Mar 13 1.54 4.28 5.32 All 0.97 3.82 5.11
PYB 2013 4.94 6.15 6.76        
Feb 13 1.58 4.34 5.38 All 0.99 3.82 5.02
PYB 2013 4.94 6.15 6.76        
Jan 13 1.62 4.40 5.45 All 1.00 3.73 4.89
PYB 2013 4.94 6.15 6.76        
2012
Dec 12 1.66 4.47 5.52 2011 1.38 3.43 4.39
PYB 2012 5.54 6.85 7.52 2012 1.00 3.57 4.77
PYB 2013 4.94 6.15 6.76        
Nov 12 1.69 4.53 5.60 2011 1.34 3.36 4.24
PYB 2012 5.54 6.85 7.52 2012 0.97 3.50 4.60
PYB 2013 4.94 6.15 6.76        
Oct 12 1.72 4.58 5.67 2011 1.35 3.44 4.29
PYB 2012 5.54 6.85 7.52 2012 0.96 3.57 4.58
PYB 2013 4.94 6.15 6.76        
Sep 12 1.75 4.62 5.72 2011 1.39 3.54 4.31
PYB 2012 5.54 6.85 7.52 2012 1.02 3.71 4.67
PYB 2013 4.94 6.15 6.76        
Aug 12 1.77 4.67 5.78 2011 1.46 3.52 4.17
PYB 2012 5.54 6.85 7.52 2012 1.13 3.71 4.52
2011
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
2010
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 2.964.164.67
 2011 2.21 4.61 5.46
 2010 2.61 4.41 5.05
Aug 103.926.406.6120094.716.366.502009 3.004.204.63
 201020102.834.665.26
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-104.166.526.6820094.896.466.572009 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-085.16.036.5420085.736.046.2120084.695.035.06

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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)
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% Jan 1, 2012 to Mar 31, 2012 3%
Apr 1, 2011 to Jun 30, 2011 4% Apr 1, 2012 to Jun 30, 2012 3%
Jul 1, 2011 to Sep 30, 2011 4% Jul 1, 2012 to Sep 30, 2012 3%
Oct 1, 2011 to Dec 31, 2011 3% Oct 1, 2012 to dec 31, 2012 3%
   
Jan 1, 2013 to Mar 31, 2013 3% Jan 1, 2014 to Mar 31, 2014 3%
Apr 1, 2013 to Jun 30, 2013 3% Apr 1, 2014 to Jun 30, 2014 3%
Jul 1, 2013 to Sep 30, 2013 3% Jul 1, 2014 to Sep 30, 2014 3%
Oct 1, 2013 to Dec 31, 2013 3% Oct 1, 2014 to Dec 31, 2014 3%

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