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Weighted Average Interest Rate for January 2004: 5.25% (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Jan. 9, 2004
1 page. Excerpt: Section 417(e)(3)(A)(ii)(II) of the Code defines the applicable interest rate, which must be used for purposes of determining the minimum present value of a participant's benefit under § 417(e)(1) and (2) ...
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