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Practitioners

Overdue or Defaulted Withdrawal Liability

Last updated March 17, 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.

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

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%

^ Top

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%

^ Top

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%

^ Top

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%

^ Top

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%

^ Top

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%

^ Top

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%

^ Top

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%

^ Top

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%

^ Top

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%

^ Top

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%

^ Top

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%

^ Top

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%

^ Top

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%

^ Top

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%

^ Top

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%

^ Top

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%

^ Top

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%

^ Top

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%

^ Top

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%

^ Top

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%

^ Top

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%

^ Top

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%

^ Top

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%

^ Top

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%

^ Top

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%

^ Top

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%

^ Top

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%

^ Top

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%

^ Top

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%

^ Top

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%

^ Top

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%

^ Top