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Minimum Present Value Segment Rates

Generally for plan years beginning after December 31, 2007, the applicable interest rates under Section 417(e)(3)(D) of the Code are segment rates computed without regard to a 24 month average. For plan years beginning in 2008 through 2011, the applicable interest rate is the monthly spot segment rate blended with the applicable rate under Section 417(e)(3)(A)(ii)(II) of the Code as in effect for plan years beginning in 2007. For plan years beginning in the stated year, the following rates are the applicable interest rates for the month and year listed for minimum present value computations under Section 417(e)(3)(D) of the Code.

For Plan
Years
Beginning In

Month/Year

First
Segment

Second
Segment

Third
Segment

All Jul-14 1.26 3.94 5.02
All Jun-14 1.23 4.01 5.09
All May-14 1.17 3.98 5.01
All Apr-14 1.24 4.13 5.15
All Mar-14 1.23 4.23 5.31
All Feb-14 1.17 4.29 5.36
All Jan-14 1.24 4.42 5.40
         
All Dec-13 1.25 4.57 5.60
All Nov-13 1.19 4.53 5.66
All Oct-13 1.24 4.47 5.52
All Sep-13 1.40 4.66 5.62
All Aug-13 1.36 4.60 5.58
All Jul-13 1.34 4.45 5.44
All Jun-13 1.24 4.25 5.43
All May-13 0.97 3.76 5.01
All Apr-13 0.93 3.61 4.88
All Mar-13 0.97 3.82 5.11
All Feb-13 0.99 3.82 5.02
All Jan-13 1.00 3.73 4.89
         
2011 Dec-12 1.38 3.43 4.39
2012 Dec-12 1.00 3.57 4.77
2013 Dec-12 1.00 3.57 4.77
2011 Nov-12 1.34 3.36 4.24
2012 Nov-12 0.97 3.50 4.60
2013 Nov-12 0.97 3.50 4.60
2011 Oct-12 1.35 3.44 4.24
2012 Oct-12 0.96 3.57 4.58
2013 Oct-12 0.96 3.57 4.58
2011 Sep-12 1.39 3.54 4.31
2012 Sep-12 1.02 3.71 4.67
2013 Sep-12 1.02 3.71 4.67
2011 Aug-12 1.46 3.52 4.17

2012

Aug-12

1.13

3.71

4.52

2013

Aug-12

1.13

3.71

4.52

2011

Jul-12

1.49

3.45

4.12

2012

Jul-12

1.22

3.66

4.50

2011

Jun-12

1.82

3.72

4.48

2012

Jun-12

1.60

3.97

4.93

2011

May-12

1.86

3.88

4.62

2012

May-12

1.59

4.12

5.04

2011

Apr-12

1.87

4.08

4.75

2012

Apr-12

1.54

4.30

5.14

2011

Mar-12

1.91

4.14

4.80

2012

Mar-12

1.57

4.36

5.18

2011

Feb-12

1.87

4.04

4.69

2012

Feb-12

1.56

4.27

5.08

2011

Jan-12

2.08

4.09

4.76

2012

Jan-12

1.84

4.36

5.19

         

2011

Dec-11

2.25

4.16

4.79

2012

Dec-11

2.07

4.45

5.24

2010

Nov-11

2.40

3.89

4.36

2011

Nov-11

2.20

4.18

4.81

2012

Nov-11

1.99

4.47

5.26

2010

Oct-11

2.51

3.99

4.55

2011

Oct-11

2.30

4.27

5.03

2012

Oct-11

2.09

4.56

5.50

2010

Sep-11

2.46

3.97

4.75

2011

Sep-11

2.22

4.23

5.28

2012

Sep-11

1.98

4.49

5.80

2010

Aug-11

2.57

4.23

5.07

2011

Aug-11

2.21

4.43

5.55

2012

Aug-11

1.85

4.62

6.02

2010

Jul-11

2.74

4.69

5.48

2011

Jul-11

2.23

4.83

5.88

2010

Jun-11

2.71

4.69

5.49

2011

Jun-11

2.21

4.84

5.91

2010

May-11

2.75

4.72

5.44

2011

May-11

2.23

4.86

5.83

2010

Apr-11

2.96

4.94

5.66

2011

Apr-11

2.44

5.08

6.05

2010

Mar-11

2.95

4.94

5.68

2011

Mar-11

2.43

5.09

6.07

2010

Feb-11

3.07

5.06

5.78

2011

Feb-11

2.55

5.20

6.16

2010

Jan-11

2.97

4.96

5.66

2011

Jan-11

2.45

5.10

6.04

         

2010

Dec-10

2.96

4.91

5.68

2011

Dec-10

2.47

5.07

6.10

2010

Nov-10

2.67

4.62

5.59

2011

Nov-10

2.16

4.77

6.05

2009

Oct-10

2.95

4.21

4.81

2010

Oct-10

2.48

4.39

5.28

2011

Oct-10

2.02

4.56

5.75

2009

Sep-10

2.96

4.16

4.67

2010

Sep-10

2.55

4.36

5.13

2011

Sep-10

2.15

4.55

5.58

2009

Aug-10

3.00

4.20

4.63

2010

Aug-10

2.61

4.41

5.05

2011

Aug-10

2.21

4.61

5.46

2009

Jul-10

3.22

4.43

4.84

2010

Jul-10

2.83

4.66

5.26

2009

Jun-10

3.42

4.62

4.99

2010

Jun-10

3.06

4.86

5.43

2009

May-10

3.51

4.74

5.08

2010

May-10

3.12

4.97

5.47

2009

Apr-10

3.73

5.05

5.40

2010

Apr-10

3.26

5.24

5.76

2009

Mar-10

3.71

5.05

5.42

2010

Mar-10

3.23

5.25

5.81

2009

Feb-10

3.69

5.08

5.42

2010

Feb-10

3.22

5.31

5.83

2009

Jan-10

3.68

5.02

5.35

2010

Jan-10

3.23

5.22

5.72

         

2009

Dec-09

3.63

4.95

5.27

2010

Dec-09

3.21

5.19

5.67

2008

Nov-09

3.92

4.56

4.71

2009

Nov-09

3.53

4.81

5.10

2010

Nov-09

3.13

5.07

5.50

2008

Oct-09

3.87

4.47

4.57

2009

Oct-09

3.55

4.75

4.94

2010

Oct-09

3.24

5.02

5.32

2008

Sep-09

3.90

4.48

4.57

2009

Sep-09

3.61

4.77

4.94

2010

Sep-09

3.31

5.05

5.32

2008

Aug-09

4.11

4.68

4.74

2009

Aug-09

3.85

5.00

5.11

2010

Aug-09

3.60

5.31

5.47

2008

Jul-09

4.21

4.78

4.82

2009

Jul-09

4.00

5.16

5.23

2008

Jun-09

4.39

4.93

4.93

2009

Jun-09

4.27

5.35

5.33

2008

May-09

4.24

4.78

4.74

2009

May-09

4.25

5.34

5.25

2008

Apr-09

4.03

4.44

4.39

2009

Apr-09

4.30

5.12

5.02

2008

Mar-09

4.05

4.42

4.48

2009

Mar-09

4.46

5.20

5.32

2008

Feb-09

3.92

4.29

4.29

2009

Feb-09

4.25

4.98

4.99

2008

Jan-09

3.54

3.86

3.77

2009

Jan-09

3.96

4.60

4.40

         

2008

Dec-08

3.64

3.72

3.57

2009

Dec-08

4.41

4.57

4.27

2008

Nov-08

4.62

4.85

4.68

2009

Nov-08

5.24

5.69

5.37

2008

Oct-08

4.81

5.06

4.79

2009

Oct-08

5.44

5.95

5.41

2008

Sep-08

4.59

4.89

4.79

2009

Sep-08

4.91

5.50

5.31

2008

Aug-08

4.64

4.97

4.98

2009

Aug-08

4.78

5.45

5.46

2008

Jul-08

4.69

5.03

5.06

2008

Jun-08

4.75

5.08

5.14

2008

May-08

4.61

4.95

5.03

2008

Apr-08

4.47

4.81

4.94

2008

Mar-08

4.37

4.79

4.91

2008

Feb-08

4.44

4.85

5.03

2008

Jan-08

4.34

4.67

4.81

         

2008

Dec-07

4.61

4.85

4.96

2008

Nov-07

4.60

4.82

4.91

2008

Oct-07

4.85

5.02

5.09

2008

Sep-07

4.89

5.06

5.14

2008

Aug-07

5.02

5.18

5.28

Page Last Reviewed or Updated: 13-Aug-2014