29 CFR Part 4022, Appendix C to Part 4022 - Lump Sum Interest Rates for Private-Sector Payments

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There are 19 Updates appearing in the Federal Register for 29 CFR 4022. View below or at eCFR (GPOAccess)
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View PDF at GPO Pt. 4022, App. C
Appendix C to Part 4022—Lump Sum Interest Rates for Private-Sector Payments
[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 < yn 1), interest rate i 1 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 n 1 < yn 1 n 2), interest rate i 2 shall apply from the valuation date for a period of yn 1 years, interest rate i1 shall apply for the following n 1 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 > n 1 n 2), interest rate i 3 shall apply from the valuation date for a period of yn 1n 2 years, interest rate i 2 shall apply for the following n 2 years, interest rate i 1 shall apply for the following n 1 years, and thereafter the immediate annuity rate shall apply.]
Rate set For plans with a valuation date Immediate annuity rate (percent) Deferred annuities (percent)
On or after Before i 1 i 2 i 3 n 1 n 2
1 11-1-93 12-1-93 4.25 4.00 4.00 4.00 7 8
2 12-1-93 1-1-94 4.25 4.00 4.00 4.00 7 8
3 1-1-94 2-1-94 4.50 4.00 4.00 4.00 7 8
4 2-1-94 3-1-94 4.50 4.00 4.00 4.00 7 8
5 3-1-94 4-1-94 4.50 4.00 4.00 4.00 7 8
6 4-1-94 5-1-94 4.75 4.00 4.00 4.00 7 8
7 5-1-94 6-1-94 5.25 4.50 4.00 4.00 7 8
8 6-1-94 7-1-94 5.25 4.50 4.00 4.00 7 8
9 7-1-94 8-1-94 5.50 4.75 4.00 4.00 7 8
10 8-1-94 9-1-94 5.75 5.00 4.00 4.00 7 8
11 9-1-94 10-1-94 5.50 4.75 4.00 4.00 7 8
12 10-1-94 11-1-94 5.50 4.75 4.00 4.00 7 8
13 11-1-94 12-1-94 6.00 5.25 4.00 4.00 7 8
14 12-1-94 1-1-95 6.25 5.50 4.25 4.00 7 8
15 1-1-95 2-1-95 6.00 5.25 4.00 4.00 7 8
16 2-1-95 3-1-95 6.00 5.25 4.00 4.00 7 8
17 3-1-95 4-1-95 6.00 5.25 4.00 4.00 7 8
18 4-1-95 5-1-95 5.75 5.00 4.00 4.00 7 8
19 5-1-95 6-1-95 5.50 4.75 4.00 4.00 7 8
20 6-1-95 7-1-95 5.50 4.75 4.00 4.00 7 8
21 7-1-95 8-1-95 4.75 4.00 4.00 4.00 7 8
22 8-1-95 9-1-95 4.75 4.00 4.00 4.00 7 8
23 9-1-95 10-1-95 5.00 4.25 4.00 4.00 7 8
24 10-1-95 11-1-95 4.75 4.00 4.00 4.00 7 8
25 11-1-95 12-1-95 4.75 4.00 4.00 4.00 7 8
26 12-1-95 1-1-96 4.50 4.00 4.00 4.00 7 8
27 1-1-96 2-1-96 4.50 4.00 4.00 4.00 7 8
28 2-1-96 3-1-96 4.25 4.00 4.00 4.00 7 8
29 3-1-96 4-1-96 4.25 4.00 4.00 4.00 7 8
30 4-1-96 5-1-96 4.75 4.00 4.00 4.00 7 8
31 5-1-96 6-1-96 5.00 4.25 4.00 4.00 7 8
32 6-1-96 7-1-96 5.00 4.25 4.00 4.00 7 8
33 7-1-96 8-1-96 5.00 4.25 4.00 4.00 7 8
34 8-1-96 9-1-96 5.25 4.50 4.00 4.00 7 8
35 9-1-96 10-1-96 5.25 4.50 4.00 4.00 7 8
36 10-1-96 11-1-96 5.25 4.50 4.00 4.00 7 8
37 11-1-96 12-1-96 5.00 4.25 4.00 4.00 7 8
38 12-1-96 1-1-97 4.75 4.00 4.00 4.00 7 8
39 1-1-97 2-1-97 4.50 4.00 4.00 4.00 7 8
40 2-1-97 3-1-97 4.75 4.00 4.00 4.00 7 8
41 3-1-97 4-1-97 5.00 4.25 4.00 4.00 7 8
42 4-1-97 5-1-97 4.75 4.00 4.00 4.00 7 8
43 5-1-97 6-1-97 5.00 4.25 4.00 4.00 7 8
44 6-1-97 7-1-97 5.25 4.50 4.00 4.00 7 8
45 7-1-97 8-1-97 5.25 4.50 4.00 4.00 7 8
46 8-1-97 9-1-97 4.75 4.00 4.00 4.00 7 8
47 9-1-97 10-1-97 4.50 4.00 4.00 4.00 7 8
48 10-1-97 11-1-97 4.75 4.00 4.00 4.00 7 8
49 11-1-97 12-1-97 4.50 4.00 4.00 4.00 7 8
50 12-1-97 1-1-98 4.50 4.00 4.00 4.00 7 8
51 1-1-98 2-1-98 4.25 4.00 4.00 4.00 7 8
52 2-1-98 3-1-98 4.25 4.00 4.00 4.00 7 8
53 3-1-98 4-1-98 4.25 4.00 4.00 4.00 7 8
54 4-1-98 5-1-98 4.25 4.00 4.00 4.00 7 8
55 5-1-98 6-1-98 4.25 4.00 4.00 4.00 7 8
56 6-1-98 7-1-98 4.25 4.00 4.00 4.00 7 8
57 7-1-98 8-1-98 4.00 4.00 4.00 4.00 7 8
58 8-1-98 9-1-98 4.00 4.00 4.00 4.00 7 8
59 9-1-98 10-1-98 4.00 4.00 4.00 4.00 7 8
60 10-1-98 11-1-98 4.00 4.00 4.00 4.00 7 8
61 11-1-98 12-1-98 3.75 4.00 4.00 4.00 7 8
62 12-1-98 1-1-99 4.00 4.00 4.00 4.00 7 8
63 1-1-99 2-1-99 4.00 4.00 4.00 4.00 7 8
64 2-1-99 3-1-99 4.00 4.00 4.00 4.00 7 8
65 3-1-99 4-1-99 4.00 4.00 4.00 4.00 7 8
66 4-1-99 5-1-99 4.25 4.00 4.00 4.00 7 8
67 5-1-99 6-1-99 4.25 4.00 4.00 4.00 7 8
68 6-1-99 7-1-99 4.25 4.00 4.00 4.00 7 8
69 7-1-99 8-1-99 4.50 4.00 4.00 4.00 7 8
70 8-1-99 9-1-99 5.00 4.25 4.00 4.00 7 8
71 9-1-99 10-1-99 5.00 4.25 4.00 4.00 7 8
72 10-1-99 11-1-99 5.00 4.25 4.00 4.00 7 8
73 11-1-99 12-1-99 5.00 4.25 4.00 4.00 7 8
74 12-1-99 1-1-00 5.25 4.50 4.00 4.00 7 8
75 1-1-00 2-1-00 5.00 4.25 4.00 4.00 7 8
76 2-1-00 3-1-00 5.25 4.50 4.00 4.00 7 8
77 3-1-00 4-1-00 5.25 4.50 4.00 4.00 7 8
78 4-1-00 5-1-00 5.25 4.50 4.00 4.00 7 8
79 5-1-00 6-1-00 5.25 4.50 4.00 4.00 7 8
80 6-1-00 7-1-00 5.25 4.50 4.00 4.00 7 8
81 7-1-00 8-1-00 5.50 4.75 4.00 4.00 7 8
82 8-1-00 9-1-00 5.25 4.50 4.00 4.00 7 8
83 9-1-00 10-1-00 5.25 4.50 4.00 4.00 7 8
84 10-1-00 11-1-00 5.00 4.25 4.00 4.00 7 8
85 11-1-00 12-1-00 5.25 4.50 4.00 4.00 7 8
86 12-1-00 1-1-01 5.25 4.50 4.00 4.00 7 8
87 1-1-01 2-1-01 5.00 4.25 4.00 4.00 7 8
88 2-1-01 3-1-01 4.75 4.00 4.00 4.00 7 8
89 3-1-01 4-1-01 4.75 4.00 4.00 4.00 7 8
90 4-1-01 5-1-01 4.75 4.00 4.00 4.00 7 8
91 5-1-01 6-1-01 4.75 4.00 4.00 4.00 7 8
92 6-1-01 7-1-01 5.00 4.25 4.00 4.00 7 8
93 7-1-01 8-1-01 5.00 4.25 4.00 4.00 7 8
94 8-1-01 9-1-01 4.75 4.00 4.00 4.00 7 8
95 9-1-01 10-1-01 4.50 4.00 4.00 4.00 7 8
96 10-1-01 11-1-01 4.50 4.00 4.00 4.00 7 8
97 11-1-01 12-1-01 4.75 4.00 4.00 4.00 7 8
98 12-1-01 1-1-02 4.50 4.00 4.00 4.00 7 8
99 1-1-02 2-1-02 4.50 4.00 4.00 4.00 7 8
100 2-1-02 3-1-02 4.75 4.00 4.00 4.00 7 8
101 3-1-02 4-1-02 4.50 4.00 4.00 4.00 7 8
102 4-1-02 5-1-02 4.25 4.00 4.00 4.00 7 8
103 5-1-02 6-1-02 4.75 4.00 4.00 4.00 7 8
104 6-1-02 7-1-02 4.50 4.00 4.00 4.00 7 8
105 7-1-02 8-1-02 4.50 4.00 4.00 4.00 7 8
106 8-1-02 9-1-02 4.25 4.00 4.00 4.00 7 8
107 9-1-02 10-1-02 4.25 4.00 4.00 4.00 7 8
108 10-1-02 11-1-02 4.00 4.00 4.00 4.00 7 8
109 11-1-02 12-1-02 3.75 4.00 4.00 4.00 7 8
110 12-1-02 1-1-03 4.00 4.00 4.00 4.00 7 8
111 1-1-03 2-1-03 4.00 4.00 4.00 4.00 7 8
112 2-1-03 3-1-03 3.75 4.00 4.00 4.00 7 8
113 3-1-03 4-1-03 3.75 4.00 4.00 4.00 7 8
114 4-1-03 5-1-03 3.50 4.00 4.00 4.00 7 8
115 5-1-03 6-1-03 3.50 4.00 4.00 4.00 7 8
116 6-1-03 7-1-03 3.50 4.00 4.00 4.00 7 8
117 7-1-03 8-1-03 3.00 4.00 4.00 4.00 7 8
118 8-1-03 9-1-03 3.00 4.00 4.00 4.00 7 8
119 9-1-03 10-1-03 3.50 4.00 4.00 4.00 7 8
120 10-1-03 11-1-03 3.50 4.00 4.00 4.00 7 8
121 11-1-03 12-1-03 3.25 4.00 4.00 4.00 7 8
122 12-1-03 1-1-04 3.25 4.00 4.00 4.00 7 8
123 1-1-04 2-1-04 3.25 4.00 4.00 4.00 7 8
124 2-1-04 3-1-04 3.25 4.00 4.00 4.00 7 8
125 3-1-04 4-1-04 3.00 4.00 4.00 4.00 7 8
126 4-1-04 5-1-04 3.00 4.00 4.00 4.00 7 8
127 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 8
129 7-1-04 8-1-04 3.50 4.00 4.00 4.00 7 8
130 8-1-04 9-1-04 3.50 4.00 4.00 4.00 7 8
131 9-1-04 10-1-04 3.25 4.00 4.00 4.00 7 8
132 10-1-04 11-1-04 3.00 4.00 4.00 4.00 7 8
133 11-1-04 12-1-04 2.75 4.00 4.00 4.00 7 8
134 12-1-04 1-1-05 2.75 4.00 4.00 4.00 7 8
135 1-1-05 2-1-05 3.00 4.00 4.00 4.00 7 8
136 2-1-05 3-1-05 3.00 4.00 4.00 4.00 7 8
137 3-1-05 4-1-05 2.75 4.00 4.00 4.00 7 8
138 4-1-05 5-1-05 2.75 4.00 4.00 4.00 7 8
139 5-1-05 6-1-05 2.75 4.00 4.00 4.00 7 8
140 6-1-05 7-1-05 2.50 4.00 4.00 4.00 7 8
141 7-1-05 8-1-05 2.50 4.00 4.00 4.00 7 8
142 8-1-05 9-1-05 2.25 4.00 4.00 4.00 7 8
143 9-1-05 10-1-05 2.50 4.00 4.00 4.00 7 8
144 10-1-05 11-1-05 2.25 4.00 4.00 4.00 7 8
145 11-1-05 12-1-05 2.50 4.00 4.00 4.00 7 8
146 12-1-05 1-1-06 2.75 4.00 4.00 4.00 7 8
147 1-1-06 2-1-06 2.75 4.00 4.00 4.00 7 8
148 2-1-06 3-1-06 2.75 4.00 4.00 4.00 7 8
149 3-1-06 4-1-06 2.75 4.00 4.00 4.00 7 8
150 4-1-06 5-1-06 2.75 4.00 4.00 4.00 7 8
151 5-1-06 6-1-06 3.00 4.00 4.00 4.00 7 8
152 6-1-06 7-1-06 3.25 4.00 4.00 4.00 7 8
153 7-1-06 8-1-06 3.50 4.00 4.00 4.00 7 8
154 8-1-06 9-1-06 3.50 4.00 4.00 4.00 7 8
155 9-1-06 10-1-06 3.25 4.00 4.00 4.00 7 8
156 10-1-06 11-1-06 3.00 4.00 4.00 4.00 7 8
157 11-1-06 12-1-06 2.75 4.00 4.00 4.00 7 8
158 12-1-06 1-1-07 3.00 4.00 4.00 4.00 7 8
159 1-1-07 2-1-07 2.75 4.00 4.00 4.00 7 8
160 2-1-07 3-1-07 3.00 4.00 4.00 4.00 7 8
161 3-1-07 4-1-07 3.00 4.00 4.00 4.00 7 8
162 4-1-07 5-1-07 2.75 4.00 4.00 4.00 7 8
163 5-1-07 6-1-07 3.00 4.00 4.00 4.00 7 8
164 6-1-07 7-1-07 3.00 4.00 4.00 4.00 7 8
165 7-1-07 8-1-07 3.25 4.00 4.00 4.00 7 8
166 8-1-07 9-1-07 3.50 4.00 4.00 4.00 7 8
167 9-1-07 10-1-07 3.25 4.00 4.00 4.00 7 8
168 10-1-07 11-1-07 3.25 4.00 4.00 4.00 7 8
169 11-1-07 12-1-07 3.25 4.00 4.00 4.00 7 8
170 12-1-07 01-1-08 3.00 4.00 4.00 4.00 7 8
171 01-1-08 02-1-08 3.00 4.00 4.00 4.00 7 8
172 02-1-08 03-1-08 3.25 4.00 4.00 4.00 7 8
173 03-1-08 04-1-08 3.00 4.00 4.00 4.00 7 8
174 04-1-08 05-1-08 3.25 4.00 4.00 4.00 7 8
175 05-1-08 06-1-08 3.25 4.00 4.00 4.00 7 8
176 06-1-08 07-1-08 3.25 4.00 4.00 4.00 7 8
177 07-1-08 08-1-08 3.50 4.00 4.00 4.00 7 8
178 08-1-08 09-1-08 3.25 4.00 4.00 4.00 7 8
179 09-1-08 10-1-08 3.50 4.00 4.00 4.00 7 8
180 10-1-08 11-1-08 3.25 4.00 4.00 4.00 7 8
181 11-1-08 12-1-08 3.75 4.00 4.00 4.00 7 8
182 12-1-08 01-1-09 4.75 4.00 4.00 4.00 7 8
183 1-1-09 2-1-09 4.00 4.00 4.00 4.00 7 8
184 2-1-09 3-1-09 3.00 4.00 4.00 4.00 7 8
185 3-1-09 4-1-09 3.50 4.00 4.00 4.00 7 8
186 4-1-09 5-1-09 3.25 4.00 4.00 4.00 7 8
187 5-1-09 6-1-09 3.50 4.00 4.00 4.00 7 8
188 6-1-09 7-1-09 3.75 4.00 4.00 4.00 7 8
189 7-1-09 8-1-09 3.75 4.00 4.00 4.00 7 8
190 8-1-09 9-1-09 3.00 4.00 4.00 4.00 7 8
191 9-1-09 10-1-09 3.00 4.00 4.00 4.00 7 8
192 10-1-09 11-1-09 2.50 4.00 4.00 4.00 7 8
193 11-1-09 12-1-09 2.25 4.00 4.00 4.00 7 8
194 12-1-09 1-1-10 2.50 4.00 4.00 4.00 7 8
195 1-1-10 2-1-10 2.50 4.00 4.00 4.00 7 8
196 2-1-10 3-1-10 2.75 4.00 4.00 4.00 7 8
197 3-1-10 4-1-10 2.75 4.00 4.00 4.00 7 8
198 4-1-10 5-1-10 2.75 4.00 4.00 4.00 7 8
199 5-1-10 6-1-10 3.00 4.00 4.00 4.00 7 8
200 6-1-10 7-1-10 2.75 4.00 4.00 4.00 7 8
201 7-1-10 8-1-10 2.50 4.00 4.00 4.00 7 8
202 8-1-10 9-1-10 2.25 4.00 4.00 4.00 7 8
203 9-1-10 10-1-10 2.25 4.00 4.00 4.00 7 8
204 10-1-10 11-1-10 1.75 4.00 4.00 4.00 7 8
205 11-1-10 12-1-10 1.75 4.00 4.00 4.00 7 8
206 12-1-10 1-1-11 2.25 4.00 4.00 4.00 7 8
207 1-1-11 2-1-11 2.25 4.00 4.00 4.00 7 8
208 2-1-11 3-1-11 2.50 4.00 4.00 4.00 7 8
209 3-1-11 4-1-11 2.50 4.00 4.00 4.00 7 8
210 4-1-11 5-1-11 2.50 4.00 4.00 4.00 7 8
211 5-1-11 6-1-11 2.50 4.00 4.00 4.00 7 8
212 6-1-11 7-1-11 2.50 4.00 4.00 4.00 7 8
213 7-1-11 8-1-11 2.25 4.00 4.00 4.00 7 8
214 8-1-11 9-1-11 2.25 4.00 4.00 4.00 7 8
215 9-1-11 10-1-11 2.25 4.00 4.00 4.00 7 8
216 10-1-11 11-1-11 1.75 4.00 4.00 4.00 7 8
217 11-1-11 12-1-11 1.50 4.00 4.00 4.00 7 8
218 12-1-11 1-1-12 1.50 4.00 4.00 4.00 7 8
219 1-1-12 2-1-12 1.25 4.00 4.00 4.00 7 8
220 2-1-12 3-1-12 1.25 4.00 4.00 4.00 7 8
221 3-1-12 4-1-12 1.25 4.00 4.00 4.00 7 8
222 4-1-12 5-1-12 1.25 4.00 4.00 4.00 7 8
223 5-1-12 6-1-12 1.50 4.00 4.00 4.00 7 8
224 6-1-12 7-1-12 1.25 4.00 4.00 4.00 7 8
225 7-1-12 8-1-12 1.00 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 at www.fdsys.gov.

Title 29 published on 2013-07-01

The following are only the Rules published in the Federal Register after the published date of Title 29.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-11-25; vol. 79 # 227 - Tuesday, November 25, 2014
    1. 79 FR 70090 - Title IV Treatment of Rollovers From Defined Contribution Plans to Defined Benefit Plans
      GPO FDSys XML | Text
      PENSION BENEFIT GUARANTY CORPORATION
      Final rule.
      Effective December 26, 2014. See Applicability in SUPPLEMENTARY INFORMATION .
      29 CFR Parts 4001, 4022, and 4044

Title 29 published on 2013-07-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 29 CFR 4022 after this date.

  • 2014-11-25; vol. 79 # 227 - Tuesday, November 25, 2014
    1. 79 FR 70090 - Title IV Treatment of Rollovers From Defined Contribution Plans to Defined Benefit Plans
      GPO FDSys XML | Text
      PENSION BENEFIT GUARANTY CORPORATION
      Final rule.
      Effective December 26, 2014. See Applicability in SUPPLEMENTARY INFORMATION .
      29 CFR Parts 4001, 4022, and 4044