Where can I find these rates?

[Guest DBStudentAct]

Have just been assigned the groundwork for a new plan that my company has overtaken.

The plan document says that for Actuarial Equivalence refer to the PBGC immediate annuity rates as of the first day of the plan year.

I have been trying to get hold of these rates but getting confused.

Are these the same as the PBGC immediate rates for Lump sums(found these on the PBGC site) or no?

Also are these still a single interest rate or post PPA have been changed to refer to 3-segment rates?

Sorry if I sound dumb but please help as to where can I find the same?

[david rigby]

See Interest Rates on this page: http://www.pbgc.gov/practitioners/index.html

[Guest DBStudentAct]

See Interest Rates on this page: http://www.pbgc.gov/practitioners/index.html

The plan is a small plan and the plan document states that for AE interest use the "interest rate equal to the interest rate which is declared by the Pension Benefit Guaranty Corporation for the valuation of immediate annuities on plans terminating on the first day of the Plan Year"

On researching the above link, under the header "Valuing Immediate and deferred annuities" i found some payment time specific rates.

So if for eg the plan is calendar year plan then would i be using 6.02% as the AE interest rate for the 2009 plan year? Or would it be the 3 segment spot rates for Jan 2009 of 6.72%, 7.12%,6.36%?

Please help as now I'm totally confused . THANKS!!