Missing participants interest rate
Missing participants interest rate means, for each month, the applicable federal mid-term rate (as determined by the Secretary of the Treasury pursuant to section 1274(1)(C)(ii) of the Code) for that month, compounded monthly.
29 CFR § 4050.202
The following terms are defined in 4001.2 of this chapter: Annuity, Code, ERISA, PBGC, and person. In addition, for purposes of this subpart: