FAS87 discount rate at 12/31/07 - MODE

[tuni88]

Pretend it's a few months in the future and you have access to all large-ish US companies who sponsor at least 1 calendar year DB plan. You gather up all the discount rates used for 12/31/07 FAS87 disclosure for each plan and make a graph.

What do you guess will be the mode of the discount rate?

[Effen]

I voted for information purposes although you need to add all the obvious caveats - that we know you just can't pick a rate and the actual rate should depend on the demographics of the plan and the yield curve applicable to the anticipated payments stream bla, bla, bla...