Is there a DOL default interest rate for 4k investments?

[Guest DNH]

Is there a DOL default interest rate that can be applied to 4k accounts when gain/loss cannot be determined? This case is trying to reconcile accounts when inv statements are not available as all of this is being done for years beginning 2003. Greatly appreciated. DN

[Jim Chad]

FWIW I might use the IRS underpayment rate.

[jlea]

The DOL has an online calculator for use with its correction program. It makes use of IRS underpayment rates.