Practitioners
Overdue or Defaulted Withdrawal Liability
As provided for in 29 CFR 4219, this is the interest rate to be charged by multiemployer pension plans on withdrawal liability payments that are overdue or in default. It is also the rate to be credited on overpayments.
2013 | 2012 | 2011 | 2010 | 2009 | 2008 |2007 |2006 |2005 | 2004 | 2003 | 2002 | 2001 | 2000 | 1999 | 1998 | 1997 | 1996 | 1995 | 1994 | 1993 | 1992 | 1991 | 1990 | 1989 | 1988 | 1987 | 1986 | 1985 | 1984 | 1983 | 1982 | 1981 | 1980
|
From |
To |
Date of Quotation |
Rate |
|
01/01/13 |
03/31/13 |
12/17/2012 | 3.25% |
|
04/01/13 |
06/30/13 |
03/15/2013 | 3.25% |
|
07/01/13 |
09/30/13 |
||
|
10/01/13 |
12/31/13 |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/12 |
03/31/12 |
12/15/2011 | 3.25% |
|
04/01/12 |
06/30/12 |
03/15/2012 | 3.25% |
|
07/01/12 |
09/30/12 |
06/15/2012 | 3.25% |
|
10/01/12 |
12/31/12 |
09/17/2012 | 3.25% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/11 |
03/31/11 |
12/15/2010 | 3.25% |
|
04/01/11 |
06/30/11 |
03/15/2011 | 3.25% |
|
07/01/11 |
09/30/11 |
06/15/2011 | 3.25% |
|
10/01/11 |
12/31/11 |
09/15/2011 | 3.25% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/10 |
03/31/10 |
12/15/2009 | 3.25% |
|
04/01/10 |
06/30/10 |
03/15/2010 | 3.25% |
|
07/01/10 |
09/30/10 |
06/15/2010 | 3.25% |
|
10/01/10 |
12/31/10 |
09/15/2010 | 3.25% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/09 |
03/31/09 |
12/15/2008 |
4.00% |
|
04/01/09 |
06/30/09 |
03/16/2009 |
3.25% |
|
07/01/09 |
09/30/09 |
06/15/2009 |
3.25% |
|
10/01/09 |
12/31/09 |
09/15/2009 |
3.25% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/08 |
03/31/08 |
12/17/2007 |
7.25% |
|
04/01/08 |
06/30/08 |
03/17/2008 |
6.00% |
|
07/01/08 |
09/30/08 |
06/16/2008 |
5.00% |
|
10/01/08 |
12/31/08 |
09/15/2008 |
5.00% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/07 |
03/31/07 |
12/15/2006 |
8.25% |
|
04/01/07 |
06/30/07 |
03/15/2007 |
8.25% |
|
07/01/07 |
09/30/07 |
06/15/2007 |
8.25% |
|
10/01/07 |
12/31/07 |
09/17/2007 |
8.25% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/06 |
03/31/06 |
12/15/2005 |
7.25% |
|
04/01/06 |
06/30/06 |
03/15/2006 |
7.50% |
|
07/01/06 |
09/30/06 |
06/15/2006 |
8.00% |
|
10/01/06 |
12/31/06 |
09/15/2006 |
8.25% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/05 |
03/31/05 |
12/15/2004 |
5.25% |
|
04/01/05 |
06/30/05 |
03/15/2005 |
5.50% |
|
07/01/05 |
09/30/05 |
06/15/2005 |
6.00% |
|
10/01/05 |
12/31/05 |
09/15/2005 |
6.50% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/04 |
03/31/04 |
12/15/2003 |
4.00% |
|
04/01/04 |
06/30/04 |
03/15/2004 |
4.00% |
|
07/01/04 |
09/30/04 |
06/15/2004 |
4.00% |
|
10/01/04 |
12/31/04 |
09/15/2004 |
4.50% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/03 |
03/31/03 |
12/16/2002 |
4.25% |
|
04/01/03 |
06/30/03 |
03/17/2003 |
4.25% |
|
07/01/03 |
09/30/03 |
06/16/2003 |
4.25% |
|
10/01/03 |
12/31/03 |
09/15/2003 |
4.00% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/02 |
03/31/02 |
12/17/01 |
4.75% |
|
04/01/02 |
06/30/02 |
03/15/02 |
4.75% |
|
07/01/02 |
09/30/02 |
06/17/02 |
4.75% |
|
10/01/02 |
12/31/02 |
09/16/02 |
4.75% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/01 |
03/31/01 |
12/15/00 |
9.50% |
|
04/01/01 |
06/30/01 |
03/15/01 |
8.50% |
|
07/01/01 |
09/30/01 |
06/15/01 |
7.00% |
|
10/01/01 |
12/31/01 |
09/17/01 |
6.50% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/00 |
03/31/00 |
12/15/99 |
8.50% |
|
04/01/00 |
06/30/00 |
03/15/00 |
8.75% |
|
07/01/00 |
09/30/00 |
06/15/00 |
9.50% |
|
10/01/00 |
12/31/00 |
09/15/00 |
9.50% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/99 |
03/31/99 |
12/21/98 |
7.75% |
|
04/01/99 |
06/30/99 |
03/15/99 |
7.75% |
|
07/01/99 |
09/30/99 |
06/30/99 |
7.75% |
|
10/01/99 |
12/31/99 |
09/15/99 |
8.25% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/98 |
03/31/98 |
12/15/97 |
8.50% |
|
04/01/98 |
06/30/98 |
03/16/98 |
8.50% |
|
07/01/98 |
09/30/98 |
06/15/98 |
8.50% |
|
10/01/98 |
12/31/98 |
09/15/98 |
8.50% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/97 |
03/31/97 |
12/16/96 |
8.25% |
|
04/01/97 |
06/30/97 |
03/17/97 |
8.25% |
|
07/01/97 |
09/30/97 |
06/15/97 |
8.50% |
|
10/01/97 |
12/31/97 |
09/15/97 |
8.50% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/96 |
03/31/96 |
12/15/95 |
8.75% |
|
04/01/96 |
06/30/96 |
03/15/96 |
8.25% |
|
07/01/96 |
09/30/96 |
06/17/96 |
8.25% |
|
10/01/96 |
12/31/96 |
09/16/96 |
8.25% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/95 |
03/31/95 |
12/15/94 |
8.50% |
|
04/01/95 |
06/30/95 |
03/15/95 |
9.00% |
|
07/01/95 |
09/30/95 |
06/15/95 |
9.00% |
|
10/01/95 |
12/31/95 |
09/15/95 |
8.75% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/94 |
03/31/94 |
12/15/93 |
6.00% |
|
04/01/94 |
06/30/94 |
03/15/94 |
6.00% |
|
07/01/94 |
09/30/94 |
06/15/94 |
7.25% |
|
10/01/94 |
12/31/94 |
09/15/94 |
7.75% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/93 |
03/31/93 |
12/15/92 |
6.00% |
|
04/01/93 |
06/30/93 |
03/15/93 |
6.00% |
|
07/01/93 |
09/30/93 |
06/15/93 |
6.00% |
|
10/01/93 |
12/31/93 |
09/15/93 |
6.00% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/92 |
03/31/92 |
12/16/91 |
7.50% |
|
04/01/92 |
06/30/92 |
03/16/92 |
6.50% |
|
07/01/92 |
09/30/92 |
06/15/92 |
6.50% |
|
10/01/92 |
12/31/92 |
09/15/92 |
6.00% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/91 |
03/31/91 |
12/17/90 |
10.00% |
|
04/01/91 |
06/30/91 |
03/15/91 |
9.00% |
|
07/01/91 |
09/30/91 |
06/17/91 |
8.50% |
|
10/01/91 |
12/31/91 |
09/16/91 |
8.00% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/90 |
03/31/90 |
12/15/89 |
10.50% |
|
04/01/90 |
06/30/90 |
03/15/90 |
10.00% |
|
07/01/90 |
09/30/90 |
06/15/90 |
10.00% |
|
10/01/90 |
12/31/90 |
09/17/90 |
10.00% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/89 |
03/31/89 |
12/15/88 |
10.50% |
|
04/01/89 |
06/30/89 |
03/15/89 |
11.50% |
|
07/01/89 |
09/30/89 |
06/15/89 |
11.00% |
|
10/01/89 |
12/31/89 |
09/15/89 |
10.50% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/88 |
03/31/88 |
12/15/87 |
8.75% |
|
04/01/88 |
06/30/88 |
03/15/88 |
8.50% |
|
07/01/88 |
09/30/88 |
06/15/88 |
9.00% |
|
10/01/88 |
12/31/88 |
09/15/88 |
10.00% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/87 |
03/31/87 |
12/15/86 |
7.50% |
|
04/01/87 |
06/30/87 |
03/16/87 |
7.50% |
|
07/01/87 |
09/30/87 |
06/15/87 |
8.25% |
|
10/01/87 |
12/31/87 |
09/15/87 |
8.75% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/86 |
03/31/86 |
12/16/85 |
9.50% |
|
04/01/86 |
06/30/86 |
03/17/86 |
9.00% |
|
07/01/86 |
09/30/86 |
06/16/86 |
8.50% |
|
10/01/86 |
12/31/86 |
09/15/86 |
7.50% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/85 |
03/31/85 |
12/17/84 |
11.25% |
|
04/01/85 |
06/30/85 |
03/15/85 |
10.50% |
|
07/01/85 |
09/30/85 |
06/17/85 |
10.00% |
|
10/01/85 |
12/31/85 |
09/16/85 |
9.50% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/84 |
03/31/84 |
12/15/83 |
11.00% |
|
04/01/84 |
06/30/84 |
03/15/84 |
11.00% |
|
07/01/84 |
09/30/84 |
06/15/84 |
12.50% |
|
10/01/84 |
12/31/84 |
09/17/84 |
13.00% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/83 |
03/31/83 |
12/15/82 |
11.50% |
|
04/01/83 |
06/30/83 |
03/15/83 |
10.50% |
|
07/01/83 |
09/30/83 |
06/15/83 |
10.50% |
|
10/01/83 |
12/31/83 |
09/15/83 |
11.00% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/82 |
03/31/82 |
12/15/81 |
15.75% |
|
04/01/82 |
06/30/82 |
03/15/82 |
16.50% |
|
07/01/82 |
09/30/82 |
06/15/82 |
16.50% |
|
10/01/82 |
12/31/82 |
09/15/82 |
13.50% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
01/01/81 |
03/31/81 |
12/15/80 |
20.00% |
|
04/01/81 |
06/30/81 |
03/15/81 |
18.00% |
|
07/01/81 |
09/30/81 |
06/15/81 |
20.00% |
|
10/01/81 |
12/31/81 |
09/15/81 |
20.00% |
^ Top
|
From |
To |
Date of Quotation |
Rate |
|
09/26/80 |
09/30/80 |
06/16/80 |
12.25% |
|
10/01/80 |
12/31/80 |
09/15/80 |
12.25% |
^ Top
