Historical Funding Segment Rate Tables

Generally (except for certain plans under Sections 104, 105, and 402 of the Pension Protection Act of 2006 and CSEC plans under Section 414(y)), for funding purposes, single-employer plans are required to use the 24-month average segment rates determined under Section 430(h)(2) of the Code, as amended by the Moving Ahead for Progress in the 21st Century Act (MAP-21), the Highway and Transportation Funding Act of 2014 (HATFA), and the Bipartisan Budget Act of 2015 (BBA). ob体育ever, a plan sponsor is permitted to elect to use the monthly yield curve under Section 430(h)(2)(D)(ii) in place of the segment rates.
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Pension plan funding segment rates

These tables provide the monthly pension segment rates and the corridor limits that apply to them.
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Administrators

Weighted average interest rate table

This table provides the monthly weighted-average rates and the monthly average rates of 30-year Treasury Securities. These rates are used in the determination of (1) the full funding limitation and current liability of a plan and (2) the minimum present value of a participant's benefit.
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Administrators