29 C.F.R. Appendix C to Part 4022—Lump Sum Interest Rates for Private-Sector Payments


Title 29 - Labor


Title 29: Labor
PART 4022—BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS
Subpart G—Certain-and-Continuous and Similar Annuity Payments Owed for Future Periods After Death

Browse Previous |  Browse Next

Appendix C to Part 4022—Lump Sum Interest Rates for Private-Sector Payments

Link to an amendment published at 71 FR 47091, Aug. 16, 2006.

  

[In using this table: (1) For benefits for which the participant or beneficiary is entitled to be in pay status on the valuation date, the immediate annuity rate shall apply; (2) For benefits for which the deferral period is y years (where y is an integer and 0 < y ≤ n1), interest rate i1 shall apply from the valuation date for a period of y years, and thereafter the immediate annuity rate shall apply; (3) For benefits for which the deferral period is y years (where y is an integer and n1 < y ≤ n1 + n2), interest rate i2 shall apply from the valuation date for a period of y−n1 years, interest rate i1 shall apply for the following n1 years, and thereafter the immediate annuity rate shall apply; (4) For benefits for which the deferral period is y years (where y is an integer and y > n1 + n2), interest rate i3 shall apply from the valuation date for a period of y−n1−n2 years, interest rate i2 shall apply for the following n2 years, interest rate i1 shall apply for the following n1 years, and thereafter the immediate annuity rate shall apply.] 

 --------------------------------------------------------------------------------------------------------------------------------------------------------                                                      For plans with a valuation   Immediate                 Deferred annuities (percent)                                                                 date               annuity  -----------------------------------------------------------                      Rate set                       ----------------------------    rate                                                       On or after     Before      (percent)      i1          i2          i3          n1          n2--------------------------------------------------------------------------------------------------------------------------------------------------------1...................................................       11-1-93       12-1-93        4.25        4.00        4.00        4.00           7           82...................................................       12-1-93        1-1-94        4.25        4.00        4.00        4.00           7           83...................................................        1-1-94        2-1-94        4.50        4.00        4.00        4.00           7           84...................................................        2-1-94        3-1-94        4.50        4.00        4.00        4.00           7           85...................................................        3-1-94        4-1-94        4.50        4.00        4.00        4.00           7           86...................................................        4-1-94        5-1-94        4.75        4.00        4.00        4.00           7           87...................................................        5-1-94        6-1-94        5.25        4.50        4.00        4.00           7           88...................................................        6-1-94        7-1-94        5.25        4.50        4.00        4.00           7           89...................................................        7-1-94        8-1-94        5.50        4.75        4.00        4.00           7           810..................................................        8-1-94        9-1-94        5.75        5.00        4.00        4.00           7           811..................................................        9-1-94       10-1-94        5.50        4.75        4.00        4.00           7           812..................................................       10-1-94       11-1-94        5.50        4.75        4.00        4.00           7           813..................................................       11-1-94       12-1-94        6.00        5.25        4.00        4.00           7           814..................................................       12-1-94        1-1-95        6.25        5.50        4.25        4.00           7           815..................................................        1-1-95        2-1-95        6.00        5.25        4.00        4.00           7           816..................................................        2-1-95        3-1-95        6.00        5.25        4.00        4.00           7           817..................................................        3-1-95        4-1-95        6.00        5.25        4.00        4.00           7           818..................................................        4-1-95        5-1-95        5.75        5.00        4.00        4.00           7           819..................................................        5-1-95        6-1-95        5.50        4.75        4.00        4.00           7           820..................................................        6-1-95        7-1-95        5.50        4.75        4.00        4.00           7           821..................................................        7-1-95        8-1-95        4.75        4.00        4.00        4.00           7           822..................................................        8-1-95        9-1-95        4.75        4.00        4.00        4.00           7           823..................................................        9-1-95       10-1-95        5.00        4.25        4.00        4.00           7           824..................................................       10-1-95       11-1-95        4.75        4.00        4.00        4.00           7           825..................................................       11-1-95       12-1-95        4.75        4.00        4.00        4.00           7           826..................................................       12-1-95        1-1-96        4.50        4.00        4.00        4.00           7           827..................................................        1-1-96        2-1-96        4.50        4.00        4.00        4.00           7           828..................................................        2-1-96        3-1-96        4.25        4.00        4.00        4.00           7           829..................................................        3-1-96        4-1-96        4.25        4.00        4.00        4.00           7           830..................................................        4-1-96        5-1-96        4.75        4.00        4.00        4.00           7           831..................................................        5-1-96        6-1-96        5.00        4.25        4.00        4.00           7           832..................................................        6-1-96        7-1-96        5.00        4.25        4.00        4.00           7           833..................................................        7-1-96        8-1-96        5.00        4.25        4.00        4.00           7           834..................................................        8-1-96        9-1-96        5.25        4.50        4.00        4.00           7           835..................................................        9-1-96       10-1-96        5.25        4.50        4.00        4.00           7           836..................................................       10-1-96       11-1-96        5.25        4.50        4.00        4.00           7           837..................................................       11-1-96       12-1-96        5.00        4.25        4.00        4.00           7           838..................................................       12-1-96        1-1-97        4.75        4.00        4.00        4.00           7           839..................................................        1-1-97        2-1-97        4.50        4.00        4.00        4.00           7           840..................................................        2-1-97        3-1-97        4.75        4.00        4.00        4.00           7           841..................................................        3-1-97        4-1-97        5.00        4.25        4.00        4.00           7           842..................................................        4-1-97        5-1-97        4.75        4.00        4.00        4.00           7           843..................................................        5-1-97        6-1-97        5.00        4.25        4.00        4.00           7           844..................................................        6-1-97        7-1-97        5.25        4.50        4.00        4.00           7           845..................................................        7-1-97        8-1-97        5.25        4.50        4.00        4.00           7           846..................................................        8-1-97        9-1-97        4.75        4.00        4.00        4.00           7           847..................................................        9-1-97       10-1-97        4.50        4.00        4.00        4.00           7           848..................................................       10-1-97       11-1-97        4.75        4.00        4.00        4.00           7           849..................................................       11-1-97       12-1-97        4.50        4.00        4.00        4.00           7           850..................................................       12-1-97        1-1-98        4.50        4.00        4.00        4.00           7           851..................................................        1-1-98        2-1-98        4.25        4.00        4.00        4.00           7           852..................................................        2-1-98        3-1-98        4.25        4.00        4.00        4.00           7           853..................................................        3-1-98        4-1-98        4.25        4.00        4.00        4.00           7           854..................................................        4-1-98        5-1-98        4.25        4.00        4.00        4.00           7           855..................................................        5-1-98        6-1-98        4.25        4.00        4.00        4.00           7           856..................................................        6-1-98        7-1-98        4.25        4.00        4.00        4.00           7           857..................................................        7-1-98        8-1-98        4.00        4.00        4.00        4.00           7           858..................................................        8-1-98        9-1-98        4.00        4.00        4.00        4.00           7           859..................................................        9-1-98       10-1-98        4.00        4.00        4.00        4.00           7           860..................................................       10-1-98       11-1-98        4.00        4.00        4.00        4.00           7           861..................................................       11-1-98       12-1-98        3.75        4.00        4.00        4.00           7           862..................................................       12-1-98        1-1-99        4.00        4.00        4.00        4.00           7           863..................................................        1-1-99        2-1-99        4.00        4.00        4.00        4.00           7           864..................................................        2-1-99        3-1-99        4.00        4.00        4.00        4.00           7           865..................................................        3-1-99        4-1-99        4.00        4.00        4.00        4.00           7           866..................................................        4-1-99        5-1-99        4.25        4.00        4.00        4.00           7           867..................................................        5-1-99        6-1-99        4.25        4.00        4.00        4.00           7           868..................................................        6-1-99        7-1-99        4.25        4.00        4.00        4.00           7           869..................................................        7-1-99        8-1-99        4.50        4.00        4.00        4.00           7           870..................................................        8-1-99        9-1-99        5.00        4.25        4.00        4.00           7           871..................................................        9-1-99       10-1-99        5.00        4.25        4.00        4.00           7           872..................................................       10-1-99       11-1-99        5.00        4.25        4.00        4.00           7           873..................................................       11-1-99       12-1-99        5.00        4.25        4.00        4.00           7           874..................................................       12-1-99        1-1-00        5.25        4.50        4.00        4.00           7           875..................................................        1-1-00        2-1-00        5.00        4.25        4.00        4.00           7           876..................................................        2-1-00        3-1-00        5.25        4.50        4.00        4.00           7           877..................................................        3-1-00        4-1-00        5.25        4.50        4.00        4.00           7           878..................................................        4-1-00        5-1-00        5.25        4.50        4.00        4.00           7           879..................................................        5-1-00        6-1-00        5.25        4.50        4.00        4.00           7           880..................................................        6-1-00        7-1-00        5.25        4.50        4.00        4.00           7           881..................................................        7-1-00        8-1-00        5.50        4.75        4.00        4.00           7           882..................................................        8-1-00        9-1-00        5.25        4.50        4.00        4.00           7           883..................................................        9-1-00       10-1-00        5.25        4.50        4.00        4.00           7           884..................................................       10-1-00       11-1-00        5.00        4.25        4.00        4.00           7           885..................................................       11-1-00       12-1-00        5.25        4.50        4.00        4.00           7           886..................................................       12-1-00        1-1-01        5.25        4.50        4.00        4.00           7           887..................................................        1-1-01        2-1-01        5.00        4.25        4.00        4.00           7           888..................................................        2-1-01        3-1-01        4.75        4.00        4.00        4.00           7           889..................................................        3-1-01        4-1-01        4.75        4.00        4.00        4.00           7           890..................................................        4-1-01        5-1-01        4.75        4.00        4.00        4.00           7           891..................................................        5-1-01        6-1-01        4.75        4.00        4.00        4.00           7           892                                                          6-1-01        7-1-01        5.00        4.25        4.00        4.00           7           893..................................................        7-1-01        8-1-01        5.00        4.25        4.00        4.00           7           894..................................................        8-1-01        9-1-01        4.75        4.00        4.00        4.00           7           895..................................................        9-1-01       10-1-01        4.50        4.00        4.00        4.00           7           896..................................................       10-1-01       11-1-01        4.50        4.00        4.00        4.00           7           897..................................................       11-1-01       12-1-01        4.75        4.00        4.00        4.00           7           898..................................................       12-1-01        1-1-02        4.50        4.00        4.00        4.00           7           899..................................................        1-1-02        2-1-02        4.50        4.00        4.00        4.00           7           8100.................................................        2-1-02        3-1-02        4.75        4.00        4.00        4.00           7           8101.................................................        3-1-02        4-1-02        4.50        4.00        4.00        4.00           7           8102.................................................        4-1-02        5-1-02        4.25        4.00        4.00        4.00           7           8103.................................................        5-1-02        6-1-02        4.75        4.00        4.00        4.00           7           8104.................................................        6-1-02        7-1-02        4.50        4.00        4.00        4.00           7           8105.................................................        7-1-02        8-1-02        4.50        4.00        4.00        4.00           7           8106.................................................        8-1-02        9-1-02        4.25        4.00        4.00        4.00           7           8107.................................................        9-1-02       10-1-02        4.25        4.00        4.00        4.00           7           8108.................................................       10-1-02       11-1-02        4.00        4.00        4.00        4.00           7           8109.................................................       11-1-02       12-1-02        3.75        4.00        4.00        4.00           7           8110.................................................       12-1-02        1-1-03        4.00        4.00        4.00        4.00           7           8111.................................................        1-1-03        2-1-03        4.00        4.00        4.00        4.00           7           8112.................................................        2-1-03        3-1-03        3.75        4.00        4.00        4.00           7           8113.................................................        3-1-03        4-1-03        3.75        4.00        4.00        4.00           7           8114.................................................        4-1-03        5-1-03        3.50        4.00        4.00        4.00           7           8115.................................................        5-1-03        6-1-03        3.50        4.00        4.00        4.00           7           8116.................................................        6-1-03        7-1-03        3.50        4.00        4.00        4.00           7           8117.................................................        7-1-03        8-1-03        3.00        4.00        4.00        4.00           7           8118.................................................        8-1-03        9-1-03        3.00        4.00        4.00        4.00           7           8119.................................................        9-1-03       10-1-03        3.50        4.00        4.00        4.00           7           8120.................................................       10-1-03       11-1-03        3.50        4.00        4.00        4.00           7           8121.................................................       11-1-03       12-1-03        3.25        4.00        4.00        4.00           7           8122.................................................       12-1-03        1-1-04        3.25        4.00        4.00        4.00           7           8123.................................................        1-1-04        2-1-04        3.25        4.00        4.00        4.00           7           8124                                                         2-1-04        3-1-04        3.25        4.00        4.00        4.00           7           8125.................................................        3-1-04        4-1-04        3.00        4.00        4.00        4.00           7           8126.................................................        4-1-04        5-1-04        3.00        4.00        4.00        4.00           7           8127.................................................        5-1-04        6-1-04        3.00        4.00        4.00        4.00           7           8 128................................................        6-1-04        7-1-04        3.50        4.00        4.00        4.00           7           8129.................................................        7-1-04        8-1-04        3.50        4.00        4.00        4.00           7           8130.................................................        8-1-04        9-1-04        3.50        4.00        4.00        4.00           7           8131.................................................        9-1-04       10-1-04        3.25        4.00        4.00        4.00           7           8132.................................................       10-1-04       11-1-04        3.00        4.00        4.00        4.00           7           8133.................................................       11-1-04       12-1-04        2.75        4.00        4.00        4.00           7           8134.................................................       12-1-04        1-1-05        2.75        4.00        4.00        4.00           7           8135.................................................        1-1-05        2-1-05        3.00        4.00        4.00        4.00           7           8136.................................................        2-1-05        3-1-05        3.00        4.00        4.00        4.00           7           8137.................................................        3-1-05        4-1-05        2.75        4.00        4.00        4.00           7           8138.................................................        4-1-05        5-1-05        2.75        4.00        4.00        4.00           7           8139.................................................        5-1-05        6-1-05        2.75        4.00        4.00        4.00           7           8140.................................................        6-1-05        7-1-05        2.50        4.00        4.00        4.00           7           8141.................................................        7-1-05        8-1-05        2.50        4.00        4.00        4.00           7           8142.................................................        8-1-05        9-1-05        2.25        4.00        4.00        4.00           7           8143.................................................        9-1-05       10-1-05        2.50        4.00        4.00        4.00           7           8144.................................................       10-1-05       11-1-05        2.25        4.00        4.00        4.00           7           8145.................................................       11-1-05       12-1-05        2.50        4.00        4.00        4.00           7           8146.................................................       12-1-05        1-1-06        2.75        4.00        4.00        4.00           7           8147.................................................        1-1-06        2-1-06        2.75        4.00        4.00        4.00           7           8148.................................................        2-1-06        3-1-06        2.75        4.00        4.00        4.00           7           8149.................................................        3-1-06        4-1-06        2.75        4.00        4.00        4.00           7           8150.................................................        4-1-06        5-1-06        2.75        4.00        4.00        4.00           7           8151.................................................        5-1-06        6-1-06        3.00        4.00        4.00        4.00           7           8152.................................................        6-1-06        7-1-06        3.25        4.00        4.00        4.00           7           8153.................................................        7-1-06        8-1-06        3.50        4.00        4.00        4.00           7           8154.................................................        8-1-06        9-1-06        3.50        4.00        4.00        4.00           7           8--------------------------------------------------------------------------------------------------------------------------------------------------------

[65 FR 14755, Mar. 17, 2000]

Editorial Note:  For Federal Register citations affecting part 4022, appendix C, see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and on GPO Access.

Browse Previous |  Browse Next






















chanrobles.com