| For Plan Years Beginning | Flat-Rate Premium (per participant) | Variable-Rate Premium |
|---|---|---|
| September 2, 1974 - December 31, 1977 | $1.00 | -- |
| January 1, 1978 - December 31, 1985 | 2.60 | -- |
| January 1, 1986 - December 31, 1987 | 8.50 | -- |
| January 1, 1988 - December 31, 1990 | 16.00 | $6 per $1,000 of unfunded vested benefits (Maximum of $34 per participant) |
| January 1, 1991 - June 30, 1994 | 19.00 | $9 per $1,000 of unfunded vested benefits (Maximum of $53 per participant) |
| July 1, 1994 - June 30, 1995 | 19.00 | $9 per $1,000 of unfunded vested benefits (Maximum of $53 per participant plus 20% of uncapped variable premium in excess of $53 per participant) |
| July 1, 1995 - June 30, 1996 | 19.00 | $9 per $1,000 of unfunded vested benefits (Maximum of $53 per participant plus 60% of uncapped variable premium in excess of $53 per participant) |
| On or after July 1, 1996 | 19.00 | $9 per $1,000 of unfunded vested benefits (No maximum) |