The ERISA Outline Book - Rate Tables
The following entries are rates issued after the publication of the 2012 Edition of The ERISA Outline Book. For explanations of the use of these rates, consult the introductory material for each table, as provided in the current edition of the book.
Table 1: Benchmark interest rates for certain defined benefit plan calculations
- Table 1A: Composite corporate bond rate
- January 2012: 4.56%
- February 2012: 4.49%
- March 2012: 4.57%
- April 2012: 4.54%
- Table 1B: 30-year Treasury rate
- January 2012: 3.03%
- February 2012: 3.11%
- March 2012: 3.28%
- April 2012: 3.18%
- Table 1C-1: Corporate bond yield curve segment rates
- February 2012: 24-month average segment rate - 1.96% (1st segment), 5.01% (2nd segment), 6.13% (3rd segment)
- March 2012: 24-month average segment rate - 1.93% (1st segment), 4.95% (2nd segment), 6.07% (3rd segment)
- April 2012: 24-month average segment rate - 1.90% (1st segment), 4.90% (2nd segment), 6.01% (3rd segment)
- May 2012: 24-month average segment rate - 1.87% (1st segment), 4.84% (2nd segment), 5.96% (3rd segment)
- Table 1C-2: Monthly Spot Segment Rates
- January 2012: 1.84% (1st segment), 4.36% (2nd segment), 5.19% (3rd segment)
- February 2012: 1.56% (1st segment), 4.27% (2nd segment), 5.08% (3rd segment)
- March 2012: 1.57% (1st segment), 4.36% (2nd segment), 5.18% (3rd segment)
- April 2012: 1.54% (1st segment), 4.30% (2nd segment), 5.14% (3rd segment)
- Table 1D: Minimum present value segment rates for plan years beginning in 2012
- January 2012: 1.84% (1st segment), 4.36% (2nd segment), 5.19% (3rd segment)
- February 2012: 1.56% (1st segment), 4.27% (2nd segment), 5.08% (3rd segment)
- March 2012: 1.57% (1st segment), 4.36% (2nd segment), 5.18% (3rd segment)
- April 2012: 1.54% (1st segment), 4.30% (2nd segment), 5.14% (3rd segment)
- Table 1D: Minimum present value segment rates for plan years beginning in 2011
- January 2012: 2.08% (1st segment), 4.09% (2nd segment), 4.76% (3rd segment)
- February 2012: 1.87% (1st segment), 4.04% (2nd segment), 4.69% (3rd segment)
- March 2012: 1.91% (1st segment), 4.14% (2nd segment), 4.80% (3rd segment)
- April 2012: 1.87% (1st segment), 4.08% (2nd segment), 4.75% (3rd segment)
Table 2: Federal Mid-Term Rates
- February 2012: 1.12%, 1.34% (120%), 1.69% (150%), 1.97% (175%)
- March 2012: 1.08%, 1.30% (120%), 1.63% (150%), 1.90% (175%)
- April 2012: 1.15%, 1.38% (120%), 1.74% (150%), 2.02% (175%)
- May 2012: 1.30%, 1.57% (120%), 1.96% (150%), 2.29% (175%)
- June 2012: 1.07%, 1.28% (120%), 1.62% (150%), 1.88% (175%)
Table 3A: Weighted average and permissible range using long-term corporate bond rate
- February 2012: 5.67% (5.10% to 5.67% permissible range)
- March 2012: 5.61% (5.05% to 5.61% permissible range)
- April 2012: 5.55% (5.00% to 5.55% permissible range)
- May 2012: 5.50% (4.95% to 5.50% permissible range)
Table 4: Quarterly interest rate charges for underpayment of federal taxes
- Second quarter 2012: 3%
- Third quarter 2012: 3%
Table 5: PBGC Interest Rates To Compute Lump Sums for Private-Sector Plans
- March 2012: 1.25%, First Tier - 4.00%, Second Tier - 4.00%, Third Tier - 4.00%
- April 2012: 1.25%, First Tier - 4.00%, Second Tier - 4.00%, Third Tier - 4.00%
- May 2012: 1.50%, First Tier - 4.00%, Second Tier - 4.00%, Third Tier - 4.00%
- June 2012: 1.25%, First Tier - 4.00%, Second Tier - 4.00%, Third Tier - 4.00%
Table 6A: Spot segment rates for VRP calculations in post-2007 plan years
- February 2012: 1.84% (1st segment), 4.36% (2nd segment), 5.19% (3rd segment)
- March 2012: 1.56% (1st segment), 4.27% (2nd segment), 5.08% (3rd segment)
- April 2012: 1.57% (1st segment), 4.36% (2nd segment), 5.18% (3rd segment)
- May 2012: 1.54% (1st segment), 4.30% (2nd segment), 5.14% (3rd segment)
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