Minimum Present Value Segment Rates |
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Generally for plan years beginning after December 31, 2007, the applicable interest rates under §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 §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 §417(e)(3)(D) of the Code.
|
For Plan
Years
Beginning In
|
Month/Year
|
First
Segment
|
Second
Segment
|
Third
Segment
|
|
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: February 08, 2012
