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30-Year Treasury Rate v. ERIC Composite Corporate Rate
The ERISA Industry Committee [ERIC] 
Feb. 2, 2004
Excerpt: H.R. 3108 (The Pension Funding Equity Act), currently before Congress, includes a composite corporate bond rate to replace the defunct 30 year Treasury rate for purposes of calculating pension liabilities. The composite rate before Congress is based on the arithmetic average of four conservative bond indexes ... The following chart compares the current rate of the 30-year Treasury rate with a composite corporate rate consisting of the aforementioned bonds.
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