Funding Yield Curve Segment Rates |
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Generally for plan years beginning after 2007, the rates in the tables below apply for minimum funding requirements under section 430 of the Code. However, there are delayed effective dates for certain plans under section 104, 105, and 106 of the Pension Proctection Act of 2006.
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24-Month Segment Rates
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The 24-month segment rates are used for minimum funding requirements if a plan's first plan year begins after 2007, or if an election is made not to use the transitional rule of §430(h)(2)(G) of the Code. The following rates are the 24-month segment rates for use with respect to the applicable month and year listed.
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Month/Year
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First
Segment
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Second
Segment
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Third
Segment
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Feb-10
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4.51
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6.64
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6.75
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Jan-10
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4.60
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6.65
|
6.76
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Month/Year
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First
Segment
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Second
Segment
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Third
Segment
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Dec-09
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4.71
|
6.67
|
6.77
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Nov-09
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4.81
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6.69
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6.78
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Oct-09
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4.92
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6.71
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6.80
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Sep-09
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5.03
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6.73
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6.82
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Aug-09
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5.12
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6.74
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6.83
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Jul-09
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5.21
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6.74
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6.84
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Jun-09
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5.28
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6.72
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6.84
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May-09
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5.33
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6.68
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6.82
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Apr-09
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5.33
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6.62
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6.80
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Mar-09
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5.31
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6.54
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6.73
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Feb-09
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5.31
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6.49
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6.69
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Jan-09
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5.32
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6.45
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6.69
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Month/Year
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First
Segment
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Second
Segment
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Third
Segment
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Dec-08
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5.25
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6.38
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6.68
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Nov-08
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5.17
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6.28
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6.62
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Oct-08
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5.09
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6.16
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6.58
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Sep-08
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5.07
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6.09
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6.56
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Aug-08
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5.08
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6.06
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6.55
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Jul-08
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5.10
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6.03
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6.54
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Jun-08
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5.13
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6.01
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6.53
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May-08
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5.16
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6.00
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6.53
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Apr-08
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5.20
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5.99
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6.52
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Mar-08
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5.24
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5.97
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6.49
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Feb-08
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5.28
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5.95
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6.45
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Jan-08
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5.31
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5.92
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6.43
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Month/Year
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First
Segment
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Second
Segment
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Third
Segment
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Dec-07
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5.31
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5.90
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6.41
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Nov-07
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5.31
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5.88
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6.40
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Oct-07
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5.29
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5.86
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6.40
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Sep-07
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5.26
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5.82
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6.38
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Funding Transitional Segment Rates
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The funding transitional segment rates of §430(h)(2)(G) are used for minimum funding requirements if the 24-month rates above do not apply and if no election is made under §430(h)(2)(D)(ii) to use the full yield curve. For the plan years beginning in the stated year, the following rates are the funding transitional segment rates for use with respect to the applicable month and year listed.
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Month/Year
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Plan
Year
|
First
Segment
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Second
Segment
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Third
Segment
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Feb-10
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2009
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5.14
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6.56
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6.64
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Jan-10
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2009
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5.21
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6.57
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6.65
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Month/Year
|
Plan
Year
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First
Segment
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Second
Segment
|
Third
Segment
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Dec-09
|
2008
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5.85
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6.50
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6.54
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Dec-09
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2009
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5.28
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6.59
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6.65
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Nov-09
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2008
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5.90
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6.52
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6.55
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Nov-09
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2009
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5.35
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6.61
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6.67
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Oct-09
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2008
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5.95
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6.54
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6.57
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Oct-09
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2009
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5.43
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6.63
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6.69
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Sep-09
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2008
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5.99
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6.56
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6.59
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Sep-09
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2009
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5.51
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6.64
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6.70
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Aug-09
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2008
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6.03
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6.57
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6.60
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Aug-09
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2009
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5.57
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6.65
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6.71
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Jul-09
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2008
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6.05
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6.56
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6.59
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Jul-09
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2009
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5.63
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6.65
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6.72
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Jun-09
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2008
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6.07
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6.55
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6.59
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Jun-09
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2009
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5.67
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6.63
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6.71
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May-09
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2008
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6.06
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6.51
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6.56
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May-09
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2009
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5.70
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6.60
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6.69
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Apr-09
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2008
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6.04
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6.47
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6.53
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Apr-09
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2009
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5.68
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6.54
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6.66
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Mar-09
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2008
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6.00
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6.41
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6.48
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Mar-09
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2009
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5.66
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6.48
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6.60
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Feb-09
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2008
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5.98
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6.38
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6.44
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Feb-09
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2009
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5.65
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6.43
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6.57
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Jan-09
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2008
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5.97
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6.34
|
6.42
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Jan-09
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2009
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5.64
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6.40
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6.56
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Month/Year
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Plan
Year
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First
Segment
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Second
Segment
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Third
Segment
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Dec-08
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2008
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5.93
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6.31
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6.41
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Dec-08
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2009
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5.59
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6.34
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6.54
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Nov-08
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2008
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5.86
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6.23
|
6.34
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Nov-08
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2009
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5.51
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6.25
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6.48
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Oct-08
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2008
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5.79
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6.15
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6.29
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Oct-08
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2009
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5.44
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6.15
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6.43
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Sep-08
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2008
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5.76
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6.10
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6.25
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Sep-08
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2009
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5.41
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6.09
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6.41
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Aug-08
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2008
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5.74
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6.07
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6.23
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Jul-08
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2008
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5.73
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6.04
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6.21
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Jun-08
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2008
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5.72
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6.02
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6.19
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May-08
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2008
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5.72
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6.00
|
6.18
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Apr-08
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2008
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5.73
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5.99
|
6.17
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Mar-08
|
2008
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5.72
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5.96
|
6.14
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Feb-08
|
2008
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5.72
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5.94
|
6.11
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Jan-08
|
2008
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5.72
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5.92
|
6.09
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Month/Year
|
Plan
Year
|
First
Segment
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Second
Segment
|
Third Segment
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Dec-07
|
2008
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5.70
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5.90
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6.07
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Nov-07
|
2008
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5.70
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5.89
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6.06
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Oct-07
|
2008
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5.68
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5.87
|
6.05
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Sep-07
|
2008
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5.66
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5.85
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6.03
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Page Last Reviewed or Updated: February 04, 2010
