The interest rate for valuing lump sum payment for the month of January is 4.50%. The deferred interest rate for I(sub)1, I(sub)2 and I(sub)3 is 4%.
The interest rate for determining the variable rate premium amount for plan years commencing in December is 5.18%.
The interest rate for evaluating annuity benefits in single-employer plans and multiemployer plans for the month of January is 5.8% for the first 25 years following the date of plan termination and 5.0% thereafter.
The interest rate that PBGC will charge on employer liability, unpaid contributions, and unpaid premiums, for the calendar quarter beginning January 1, and ending March 31, is 9%.
The interest rate to be charged by multiemployer pension plans on withdrawal liability payments that are overdue or in default, or that is to be credited by such plans on overpayments of withdrawal liability during the calendar quarter beginning January 1, and ending March 31, is 8.25%.