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Overdue or Defaulted Withdrawal Liability

Overdue or Defaulted Withdrawal Liability

Last updated June 19, 2017

PBGC’s withdrawal liability regulation (29 CFR 4219) provides that unless rules adopted by the plan provide otherwise, multiemployer plans charge withdrawing employers interest at the rates shown below if their withdrawal liability payments are late or in default. Similarly, such plans credit interest at those rate to employers who overpay their withdrawal liability.

 

2017

From

To

Date of Quotation

Rate

01/01/17

03/31/17

12/15/2016 3.75%

04/01/17

06/30/17

03/15/2017 3.75%

07/01/17

09/30/17

06/15/2017 4.25%

10/01/17

12/31/17

   

 

2016

From

To

Date of Quotation

Rate

01/01/16

03/31/16

12/15/2015 3.25%

04/01/16

06/30/16

03/15/2016 3.50%

07/01/16

09/30/16

06/15/2016 3.50%

10/01/16

12/31/16

09/15/2016 3.50%

 

2015

From

To

Date of Quotation

Rate

01/01/15

03/31/15

12/15/2014 3.25%

 04/01/15

06/30/15 

3/16/2015 3.25%

 07/01/15 

09/30/15

6/15/2015 3.25%

 10/01/15 

12/31/15

9/15/2015 3.25%

 

2014

From

To

Date of Quotation

Rate

01/01/14

03/31/14

12/13/2013 3.25% 

04/01/14

 06/30/14

3/14/2014 3.25%

07/01/14

09/30/14

6/13/2014 3.25%

10/01/14

12/31/14

9/15/2014  3.25%

 

2013

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

06/14/2013 3.25%

10/01/13

12/31/13

09/14/2013 3.25%

 

2012

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%

 

2011

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%

 

2010

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%

 

2009

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%

 

2008

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%

 

2007

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%

 

2006

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%

 

2005

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%

 

2004

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%

 

2003

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%

 

2002

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%

 

2001

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%

 

2000

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%

 

1999

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%

 

1998

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%

 

1997

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%

 

1996

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%

 

1995

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%

 

1994

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%

 

1993

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%

 

1992

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%

 

1991

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%

 

1990

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%

 

1989

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%

 

1988

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%

 

1987

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%

 

1986

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%

 

1985

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%

 

1984

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%

 

1983

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%

 

1982

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%

 

1981

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%

 

1980

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%