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| Text of Notice 2004-34 with Interest Rate Guidance, As Affected by Pension Funding Equity Act (PDF) U.S. Department of the Treasury  [Official Guidance] Apr. 12, 2004 6 pages. Excerpt: This notice provides interim guidance on the determination of the weighted average interest rate under § 412(b)(5)(B)(ii)(III) of the Code and § 30 (b)(5)(B)(ii)(III) of ERISA. In addition, this notice provides interim guidance as to the interest rate under § 4006(a)(3)(E)(iii)(V) of ERISA, which is needed in the determination of unfunded vested benefits for purposes of determining premiums payable to the PBGC. Taxpayers can rely on this interim guidance ... |
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