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[2]
 
 

Electronic Code of Federal Regulations

e-CFR Data is current as of December 18, 2014

Title 29Subtitle BChapter XLSubchapter DPart 4022Subpart G → Appendix


Title 29: Labor
PART 4022—BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS
Subpart G—Certain-and-Continuous and Similar Annuity Payments Owed for Future Periods After Death


Appendix B to Part 4022—Lump Sum Interest Rates for PBGC Payments

Link to an amendment published at 79 FR 74022, Dec. 15, 2014.

[In using this table: (1) For benefits for which the participant or beneficiary is entitled to be in pay status on the valuation date, the immediate annuity rate shall apply; (2) For benefits for which the deferral period is y years (where y is an integer and 0 <y ≤n1), interest rate i1 shall apply from the valuation date for a period of y years; thereafter the immediate annuity rate shall apply; (3) For benefits for which the deferral period is y years (where y is an integer and n1 <y ≤n1 + n2); interest rate i2 shall apply from the valuation date for a period of y−n1 years, interest rate i1 shall apply for the following n1 years; thereafter the immediate annuity rate shall apply; (4) For benefits for which the deferral period is y years (where y is an integer and y >n1 + n2), interest rate i3 shall apply from the valuation date for a period of y−n1−n2 years; interest rate i2 shall apply for the following n2 years; interest rate i1 shall apply for the following n1 years; thereafter the immediate annuity rate shall apply.]

Rate setFor plans with a
valuation date
Immediate annuity rate (percent)Deferred annuities (percent)
On or afterBeforei1i2i3n1n2
111-1-9312-1-934.254.004.004.0078
212-1-931-1-944.254.004.004.0078
31-1-942-1-944.504.004.004.0078
42-1-943-1-944.504.004.004.0078
53-1-944-1-944.504.004.004.0078
64-1-945-1-944.754.004.004.0078
75-1-946-1-945.254.504.004.0078
86-1-947-1-945.254.504.004.0078
97-1-948-1-945.504.754.004.0078
108-1-949-1-945.755.004.004.0078
119-1-9410-1-945.504.754.004.0078
1210-1-9411-1-945.504.754.004.0078
1311-1-9412-1-946.005.254.004.0078
1412-1-941-1-956.255.504.254.0078
151-1-952-1-956.005.254.004.0078
162-1-953-1-956.005.254.004.0078
173-1-954-1-956.005.254.004.0078
184-1-955-1-955.755.004.004.0078
195-1-956-1-955.504.754.004.0078
206-1-957-1-955.504.754.004.0078
217-1-958-1-954.754.004.004.0078
228-1-959-1-954.754.004.004.0078
239-1-9510-1-955.004.254.004.0078
2410-1-9511-1-954.754.004.004.0078
2511-1-9512-1-954.754.004.004.0078
2612-1-951-1-964.504.004.004.0078
271-1-962-1-964.504.004.004.0078
282-1-963-1-964.254.004.004.0078
293-1-964-1-964.254.004.004.0078
304-1-965-1-964.754.004.004.0078
315-1-966-1-965.004.254.004.0078
326-1-967-1-965.004.254.004.0078
337-1-968-1-965.004.254.004.0078
348-1-969-1-965.254.504.004.0078
359-1-9610-1-965.254.504.004.0078
3610-1-9611-1-965.254.504.004.0078
3711-1-9612-1-965.004.254.004.0078
3812-1-961-1-974.754.004.004.0078
391-1-972-1-974.504.004.004.0078
402-1-973-1-974.754.004.004.0078
413-1-974-1-975.004.254.004.0078
424-1-975-1-974.754.004.004.0078
435-1-976-1-975.004.254.004.0078
446-1-977-1-975.254.504.004.0078
457-1-978-1-975.254.504.004.0078
468-1-979-1-974.754.004.004.0078
479-1-9710-1-974.504.004.004.0078
4810-1-9711-1-974.754.004.004.0078
4911-1-9712-1-974.504.004.004.0078
5012-1-971-1-984.504.004.004.0078
511-1-982-1-984.254.004.004.0078
522-1-983-1-984.254.004.004.0078
533-1-984-1-984.254.004.004.0078
544-1-985-1-984.254.004.004.0078
555-1-986-1-984.254.004.004.0078
566-1-987-1-984.254.004.004.0078
577-1-988-1-984.004.004.004.0078
588-1-989-1-984.004.004.004.0078
599-1-9810-1-984.004.004.004.0078
6010-1-9811-1-984.004.004.004.0078
6111-1-9812-1-983.754.004.004.0078
6212-1-981-1-994.004.004.004.0078
631-1-992-1-994.004.004.004.0078
642-1-993-1-994.004.004.004.0078
653-1-994-1-994.004.004.004.0078
664-1-995-1-994.254.004.004.0078
675-1-996-1-994.254.004.004.0078
686-1-997-1-994.254.004.004.0078
697-1-998-1-994.504.004.004.0078
708-1-999-1-995.004.254.004.0078
719-1-9910-1-995.004.254.004.0078
7210-1-9911-1-995.004.254.004.0078
7311-1-9912-1-995.004.254.004.0078
7412-1-991-1-005.254.504.004.0078
751-1-002-1-005.004.254.004.0078
762-1-003-1-005.254.504.004.0078
773-1-004-1-005.254.504.004.0078
784-1-005-1-005.254.504.004.0078
795-1-006-1-005.254.504.004.0078
806-1-007-1-005.254.504.004.0078
817-1-008-1-005.504.754.004.0078
828-1-009-1-005.254.504.004.0078
839-1-0010-1-005.254.504.004.0078
8410-1-0011-1-005.004.254.004.0078
8511-1-0012-1-005.254.504.004.0078
8612-1-001-1-015.254.504.004.0078
871-1-012-1-015.004.254.004.0078
882-1-013-1-014.754.004.004.0078
893-1-014-1-014.754.004.004.0078
904-1-015-1-014.754.004.004.0078
915-1-016-1-014.754.004.004.0078
926-1-017-1-015.004.254.004.0078
937-1-018-1-015.004.254.004.0078
948-1-019-1-014.754.004.004.0078
959-1-0110-1-014.504.004.004.0078
9610-1-0111-1-014.504.004.004.0078
9711-1-0112-1-014.754.004.004.0078
9812-1-011-1-024.504.004.004.0078
991-1-022-1-024.504.004.004.0078
1002-1-023-1-024.754.004.004.0078
1013-1-024-1-024.504.004.004.0078
1024-1-025-1-024.254.004.004.0078
1035-1-026-1-024.754.004.004.0078
1046-1-027-1-024.504.004.004.0078
1057-1-028-1-024.504.004.004.0078
1068-1-029-1-024.254.004.004.0078
1079-1-0210-1-024.254.004.004.0078
10810-1-0211-1-024.004.004.004.0078
10911-1-0212-1-023.754.004.004.0078
11012-1-021-1-034.004.004.004.0078
1111-1-032-1-034.004.004.004.0078
1122-1-033-1-033.754.004.004.0078
1133-1-034-1-033.754.004.004.0078
1144-1-035-1-033.504.004.004.0078
1155-1-036-1-033.504.004.004.0078
1166-1-037-1-033.504.004.004.0078
1177-1-038-1-033.004.004.004.0078
1188-1-039-1-033.004.004.004.0078
1199-1-0310-1-033.504.004.004.0078
12010-1-0311-1-033.504.004.004.0078
12111-1-0312-1-033.254.004.004.0078
12212-1-031-1-043.254.004.004.0078
1231-1-042-1-043.254.004.004.0078
1242-1-043-1-043.254.004.004.0078
1253-1-044-1-043.004.004.004.0078
1264-1-045-1-043.004.004.004.0078
1275-1-046-1-043.004.004.004.0078
1286-1-047-1-043.504.004.004.0078
1297-1-048-1-043.504.004.004.0078
1308-1-049-1-043.504.004.004.0078
1319-1-0410-1-043.254.004.004.0078
13210-1-0411-1-043.004.004.004.0078
13311-1-0412-1-042.754.004.004.0078
13412-1-041-1-052.754.004.004.0078
1351-1-052-1-053.004.004.004.0078
1362-1-053-1-053.004.004.004.0078
1373-1-054-1-052.754.004.004.0078
1384-1-055-1-052.754.004.004.0078
1395-1-056-1-052.754.004.004.0078
1406-1-057-1-052.504.004.004.0078
1417-1-058-1-052.504.004.004.0078
1428-1-059-1-052.254.004.004.0078
1439-1-0510-1-052.504.004.004.0078
14410-1-0511-1-052.254.004.004.0078
14511-1-0512-1-052.504.004.004.0078
14612-1-051-1-062.754.004.004.0078
1471-1-062-1-062.754.004.004.0078
1482-1-063-1-062.754.004.004.0078
1493-1-064-1-062.754.004.004.0078
1504-1-065-1-062.754.004.004.0078
1515-1-066-1-063.004.004.004.0078
1526-1-067-1-063.254.004.004.0078
1537-1-068-1-063.504.004.004.0078
1548-1-069-1-063.504.004.004.0078
1559-1-0610-1-063.254.004.004.0078
15610-1-0611-1-063.004.004.004.0078
15711-1-0612-1-062.754.004.004.0078
15812-1-061-1-073.004.004.004.0078
1591-1-072-1-072.754.004.004.0078
1602-1-073-1-073.004.004.004.0078
1613-1-074-1-073.004.004.004.0078
1624-1-075-1-072.754.004.004.0078
1635-1-076-1-073.004.004.004.0078
1646-1-077-1-073.004.004.004.0078
1657-1-078-1-073.254.004.004.0078
1668-1-079-1-073.504.004.004.0078
1679-1-0710-1-073.254.004.004.0078
16810-1-0711-1-073.254.004.004.0078
16911-1-0712-1-073.254.004.004.0078
17012-1-0701-1-083.004.004.004.0078
17101-1-0802-1-083.004.004.004.0078
17202-1-0803-1-083.254.004.004.0078
17303-1-0804-1-083.004.004.004.0078
17404-1-0805-1-083.254.004.004.0078
17505-1-0806-1-083.254.004.004.0078
17606-1-0807-1-083.254.004.004.0078
17707-1-0808-1-083.504.004.004.0078
17808-1-0809-1-083.254.004.004.0078
17909-1-0810-1-083.504.004.004.0078
18010-1-0811-1-083.254.004.004.0078
18111-1-0812-1-083.754.004.004.0078
18212-1-0801-1-094.754.004.004.0078
1831-1-092-1-094.004.004.004.0078
1842-1-093-1-093.004.004.004.0078
1853-1-094-1-093.504.004.004.0078
1864-1-095-1-093.254.004.004.0078
1875-1-096-1-093.504.004.004.0078
1886-1-097-1-093.754.004.004.0078
1897-1-098-1-093.754.004.004.0078
1908-1-099-1-093.004.004.004.0078
1919-1-0910-1-093.004.004.004.0078
19210-1-0911-1-092.504.004.004.0078
19311-1-0912-1-092.254.004.004.0078
19412-1-091-1-102.504.004.004.0078
1951-1-102-1-102.504.004.004.0078
1962-1-103-1-102.754.004.004.0078
1973-1-104-1-102.754.004.004.0078
1984-1-105-1-102.754.004.004.0078
1995-1-106-1-103.004.004.004.0078
2006-1-107-1-102.754.004.004.0078
2017-1-108-1-102.504.004.004.0078
2028-1-109-1-102.254.004.004.0078
2039-1-1010-1-102.254.004.004.0078
20410-1-1011-1-101.754.004.004.0078
20511-1-1012-1-101.754.004.004.0078
20612-1-101-1-112.254.004.004.0078
2071-1-112-1-112.254.004.004.0078
2082-1-113-1-112.504.004.004.0078
2093-1-114-1-112.504.004.004.0078
2104-1-115-1-112.504.004.004.0078
2115-1-116-1-112.504.004.004.0078
2126-1-117-1-112.504.004.004.0078
2137-1-118-1-112.254.004.004.0078
2148-1-119-1-112.254.004.004.0078
2159-1-1110-1-112.254.004.004.0078
21610-1-1111-1-111.754.004.004.0078
21711-1-1112-1-111.504.004.004.0078
21812-1-111-1-121.504.004.004.0078
2191-1-122-1-121.254.004.004.0078
2202-1-123-1-121.254.004.004.0078
2213-1-124-1-121.254.004.004.0078
2224-1-125-1-121.254.004.004.0078
2235-1-126-1-121.504.004.004.0078
2246-1-127-1-121.254.004.004.0078
2257-1-128-1-121.004.004.004.0078
2268-1-129-1-121.004.004.004.0078
2279-1-1210-1-120.754.004.004.0078
22810-1-1211-1-120.754.004.004.0078
22911-1-1212-1-120.754.004.004.0078
23012-1-121-1-130.754.004.004.0078
2311-1-132-1-130.754.004.004.0078
2322-1-133-1-130.754.004.004.0078
2333-1-134-1-131.004.004.004.0078
2344-1-135-1-131.004.004.004.0078
2355-1-136-1-131.004.004.004.0078
2366-1-137-1-130.754.004.004.0078
2377-1-138-1-131.254.004.004.0078
2388-1-139-1-131.754.004.004.0078
2399-1-1310-1-131.504.004.004.0078
24010-1-1311-1-131.754.004.004.0078
24111-1-1312-1-131.754.004.004.0078
24212-1-1301-1-141.754.004.004.0078
2431-1-142-1-141.754.004.004.0078
2442-1-143-1-141.754.004.004.0078
2453-1-144-1-141.504.004.004.0078
2464-1-145-1-141.504.004.004.0078
2475-1-146-1-141.504.004.004.0078
2486-1-147-1-141.254.004.004.0078
2497-1-148-1-141.254.004.004.0078
2508-1-149-1-141.254.004.004.0078
2519-1-1410-1-141.254.004.004.0078
25210-1-1411-1-141.004.004.004.0078
25311-1-1412-1-141.254.004.004.0078
25412-1-141-1-151.004.004.004.0078

[61 FR 34059, July 1, 1996]

Editorial Note: For Federal Register citations affecting part 4022, appendix B, see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at www.fdsys.gov.



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