This is a printer friendly version.

 

Interest Rates
Premium Filings
What's New
Mortality Tables
Reporting & Disclosure
PBGC Publications
Miscellaneous Tables
Plan Terminations
Law, Regulations & Informal Guidance
Multiemployer Plans
Risk Mitigation Program
Plan Trends & Statistics
FAQs
Late premium payments

This is the interest rate that the PBGC will apply to unpaid contributions and premiums and to underpayments and overpayments of employer liability. It is subject to change quarterly.

NOTE: From January 1, 1983 , interest is compounded daily. From September 2, 1974 , through December 31, 1982 , simple interest applied. From January 1, 1987 , on, the interest rate is subject to change quarterly.

2008

Time Period

Interest Rate

Jan. 1, 2008 thru Mar. 31, 2008

7%

Apr. 1, 2008 thru June 30, 2008

6%

^ Top

2007

Time Period

Interest Rate

Jan. 1, 2007 thru Mar. 31, 2007

8%

Apr. 1, 2007 thru June 30, 2007

8%

Jul. 1, 2007 thru Sep. 30, 2007

8%

Oct. 1, 2007 thru Dec. 31, 2007

8%

^ Top

2006

Time Period

Interest Rate

Jan. 1, 2006 thru Mar. 31, 2006

7%

Apr. 1, 2006 thru June 30, 2006

7%

Jul. 1, 2006 thru Sep. 30, 2006

8%

Oct. 1, 2006 thru Dec. 31, 2006

8%

^ Top

2005

Time Period

Interest Rate

Jan. 1, 2005 thru Mar. 31, 2005

5%

Apr. 1, 2005 thru June 30, 2005

6%

Jul. 1, 2005 thru Sep. 30, 2005

6%

Oct. 1, 2005 thru Dec. 31, 2005

7%

^ Top

2004

Time Period

Interest Rate

Jan. 1, 2004 thru Mar. 31, 2004

4%

Apr. 1, 2004 thru June 30, 2004

5%

Jul. 1, 2004 thru Sep. 30, 2004

4%

Oct. 1, 2004 thru Dec. 31, 2004

5%

^ Top

2003

Time Period

Interest Rate

Jan. 1, 2003 thru Mar. 31, 2003

5%

Apr. 1, 2003 thru June 30, 2003

5%

Jul. 1, 2003 thru Sep. 30, 2003

5%

Oct. 1, 2003 thru Dec. 31, 2003

4%

^ Top

2002

Time Period

Interest Rate

Jan. 1, 2002 thru Mar. 31, 2002

6%

Apr. 1, 2002 thru June 30, 2002

6%

Jul. 1, 2002 thru Sep. 30, 2002

6%

Oct. 1, 2002 thru Dec. 31, 2002

6%

^ Top

2001

Time Period

Interest Rate

Jan. 1, 2001 thru Mar. 31, 2001

9%

Apr. 1, 2001 thru Jun. 30, 2001

8%

Jul. 1, 2001 thru Sep. 30, 2001

7%

Oct. 1, 2001 thru Dec. 31, 2001

7%

^ Top

2000

Time Period

Interest Rate

Jan. 1, 2000 thru Mar. 31, 2000

8%

Apr. 1, 2000 thru Jun. 30, 2000

9%

July 1, 2000 thru Sep. 30, 2000

9%

Oct. 1, 2000 thru Dec. 31, 2000

9%

^ Top

1999

Time Period

Interest Rate

Jan. 1, 1999 thru Mar. 31, 1999

7%

Apr. 1, 1999 thru Jun. 30, 1999

8%

Jul. 1, 1999 thru Sep. 30, 1999

8%

Oct. 1, 1999 thru Dec. 31, 1999

8%

^ Top

1998

Time Period

Interest Rate

Jan. 1, 1998 thru Mar. 31, 1998

9%

Apr. 1, 1998 thru June 30, 1998

8%

July 1, 1998 thru Sept. 30, 1998

8%

Oct. 1, 1998 thru Dec. 31, 1998

8%

^ Top

1997

Time Period

Interest Rate

Jan. 1, 1997 thru Mar. 31, 1997

9%

Apr. 1, 1997 thru June 30, 1997

9%

July 1, 1997 thru Sep. 30, 1997

9%

Oct. 1, 1997 thru Dec. 31, 1997

9%

^ Top

1996

Time Period

Interest Rate

Jan. 1, 1996 thru Mar. 31, 1996

9%

Apr. 1, 1996 thru June 30, 1996

8%

July 1, 1996 thru Sep. 30, 1996

9%

Oct. 1, 1996 thru Dec. 31, 1996

9%

^ Top

1995

Time Period

Interest Rate

Jan. 1, 1995 thru Mar. 31, 1995

9%

Apr. 1, 1995 thru June 30, 1995

10%

July 1, 1995 thru Sep. 30, 1995

9%

Oct. 1, 1995 thru Dec. 31, 1995

9%

^ Top

1994

Time Period

Interest Rate

Jan. 1, 1994 thru Mar. 31, 1994

7%

Apr. 1, 1994 thru June 30, 1994

7%

July 1, 1994 thru Sep. 30, 1994

8%

Oct. 1, 1994 thru Dec. 31, 1994

9%

^ Top

1993

Time Period

Interest Rate

Jan. 1, 1993 thru Mar. 31, 1993

7%

Apr. 1, 1993 thru June 30, 1993