Extended maturity periods

Extended maturity periods -
(1) Bonds issued from May 1, 1941 through April 1, 1952. Series E bonds with issue dates of May 1, 1941, through April 1, 1952, reached or will reach final maturity 40 years after their respective issue dates, as shown below.
(2) Bonds issued from May 1, 1952 through November 1, 1965. Bonds with issue dates of May 1, 1952, through November 1, 1965, will receive an additional extension of maturity ranging from 4 months to 2 years and 3 months, as shown below, so that these bonds will reach final maturity 40 years after their respective issue dates.
(3) Bonds issued from December 1, 1965 through June 1, 1980. Bonds with issue dates of December 1, 1965, through June 1, 1980, will receive an additional extension of maturity ranging from 3 years to 5 years, as shown below, so that these bonds will reach final maturity 30 years after their respective issue dates.
(c) Guaranteed minimum investment yield -
(1) General. Except as provided in paragraph (c)(2) of this section, the guaranteed minimum investment yields for outstanding Series E bonds are as follows:
(i) For Series E bonds that were in original or extended maturity periods prior to November 1, 1982, the guaranteed minimum investment yield was 8.5 percent per annum, compounded semiannually, effective for the period from the first semiannual interest accrual date on or after May 1, 1981, through the end of such periods, unless the bonds reached final maturity before November 1, 1981. 3 For bonds that entered extensions, see paragraphs (c)(1)(ii) through (c)(1)(iv) of this section.

Source

31 CFR § 316.8


Scoping language

None
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