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Full Text of IRS Weighted Average Interest Rate Table Updated for September 2004
Internal Revenue Service via Mercer Human Resource Consulting 
Oct. 8, 2004
Excerpt: The IRS announced that the September 2004 30-year Treasury securities rate is 4.90% and the composite corporate bond rate is 5.63%. The Pension Funding Equity Act of 2004 moved current liability and PBGC variable-rate premium calculations to the new corporate bond rate for 2004 and 2005, but DB plans will continue to use the 30-year Treasury rate for minimum lump sums and employee-derived accrued benefit calculations and, optionally, for maximum deduction limits.
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