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 Oct-24 4.42 5.04 5.46 All Sep-24 4.17 4.76 5.25 All Aug-24 4.50 4.96 5.40 All Jul-24 4.92 5.25 5.59 All Jun-24 5.09 5.28 5.52 All May-24 5.18 5.41 5.62 All Apr-24 5.24 5.48 5.61 All Mar-24 4.99 5.19 5.37 All Feb-24 4.97 5.22 5.37 All Jan-24 4.89 5.14 5.29 All Dec-23 5.01 5.13 5.15 All Nov-23 5.50 5.76 5.83 All Oct-23 5.77 6.14 6.19 All Sep-23 5.58 5.66 5.56 All Aug-23 5.45 5.52 5.43 All Jul-23 5.35 5.28 5.10 All Jun-23 5.26 5.23 5.16 All May-23 4.91 5.15 5.34 All Apr-23 4.77 4.97 5.13 All Mar-23 5.00 5.20 5.15 All Feb-23 4.99 5.12 4.96 All Jan-23 4.74 4.98 4.84 All Dec-22 4.84 5.15 4.85 All Nov-22 5.09 5.60 5.41 All Oct-22 5.10 5.83 5.68 All Sep-22 4.48 5.26 5.07 All Aug-22 3.79 4.62 4.69 All Jul-22 3.67 4.67 4.73 All Jun-22 3.64 4.80 4.78 All May-22 3.23 4.59 4.69 All Apr-22 3.00 4.22 4.17 All Mar-22 2.44 3.71 3.94 All Feb-22 1.88 3.35 3.70 All Jan-22 1.41 3.02 3.36 All Dec-21 1.16 2.72 3.10 All Nov-21 1.02 2.72 3.08 All Oct-21 0.87 2.74 3.16 All Sep-21 0.70 2.55 3.06 All Aug-21 0.66 2.50 3.12 All Jul-21 0.63 2.51 3.10 All Jun-21 0.63 2.70 3.32 All May-21 0.61 2.84 3.54 All Apr-21 0.67 2.84 3.47 All Mar-21 0.69 2.92 3.69 All Feb-21 0.51 2.54 3.45 All Jan-21 0.50 2.38 3.17 All Dec-20 0.51 2.26 3.01 All Nov-20 0.53 2.31 3.09 All Oct-20 0.54 2.38 3.28 All Sep-20 0.51 2.31 3.15 All Aug-20 0.52 2.22 3.03 All Jul-20 0.59 2.25 3.01 All Jun-20 0.74 2.57 3.32 All May-20 1.08 2.78 3.47 All Apr-20 1.58 2.88 3.24 All Mar-20 2.22 3.08 3.73 All Feb-20 1.73 2.72 3.35 All Jan-20 1.91 2.93 3.54 All Dec-19 2.03 3.06 3.59 All Nov-19 2.04 3.09 3.68 All Oct-19 2.01 3.06 3.65 All Sep-19 2.13 3.07 3.65 All Aug-19 2.09 3.00 3.61 All July-19 2.34 3.38 4.01 All June-19 2.41 3.51 4.16 All May-19 2.72 3.76 4.33 All Apr-19 2.79 3.88 4.33 All Mar-19 2.86 4.00 4.42 All Feb-19 3.01 4.11 4.41 All Jan-19 3.19 4.25 4.60 All Dec-18 3.38 4.32 4.69 All Nov-18 3.43 4.46 4.88 All Oct-18 3.33 4.39 4.72 All Sep-18 3.21 4.26 4.55 All Aug-18 3.10 4.15 4.46 All Jul-18 3.15 4.20 4.47 All Jun-18 3.12 4.20 4.60 All May-18 3.08 4.19 4.58 All Apr-18 2.99 4.04 4.43 All Mar-18 2.91 3.99 4.43 All Feb-18 2.72 3.94 4.33 All Jan-18 2.48 3.65 4.15 All Dec-17 2.33 3.55 4.11 All Nov-17 2.20 3.57 4.24 All Oct-17 2.05 3.61 4.27 All Sept-17 1.96 3.58 4.35 All Aug-17 1.93 3.57 4.36 All Jul-17 1.97 3.66 4.37 All Jun-17 1.96 3.60 4.39 All May-17 1.96 3.77 4.62 All Apr-17 1.96 3.78 4.66 All Mar-17 2.06 3.95 4.75 All Feb-17 1.96 3.91 4.69 All Jan-17 2.00 3.91 4.66 All Dec-16 2.04 4.03 4.82 All Nov-16 1.79 3.80 4.71 All Oct-16 1.57 3.45 4.39 All Sep-16 1.47 3.34 4.30 All Aug-16 1.39 3.27 4.18 All Jul-16 1.36 3.26 4.16 All Jun-16 1.44 3.46 4.48 All May-16 1.50 3.60 4.62 All Apr-16 1.47 3.65 4.62 All Mar-16 1.68 3.87 4.84 All Feb-16 1.71 3.98 5.03 All Jan-16 1.78 4.08 5.02 All Dec-15 1.82 4.12 5.01 All Nov-15 1.76 4.15 5.13 All Oct-15 1.61 4.02 5.03 All Sep-15 1.69 4.11 5.07 All Aug-15 1.68 4.05 4.98 All Jul-15 1.63 4.14 5.13 All Jun-15 1.59 4.13 5.20 All May-15 1.38 3.88 4.98 All Apr-15 1.27 3.52 4.47 All Mar-15 1.38 3.58 4.50 All Feb-15 1.35 3.52 4.47 All Jan-15 1.33 3.46 4.40 All Dec-14 1.48 3.77 4.79 All Nov-14 1.40 3.88 4.96 All Oct-14 1.29 3.81 4.88 All Sep-14 1.40 3.98 5.04 All Aug-14 1.24 3.86 4.96 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
