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IRS Composite Corporate Bond Rate Table Updated for November 2004
Internal Revenue Service [IRS]Link to more items from this source
Nov. 4, 2004
Excerpt: Note: In determining whether a plan is subject to quarterly contributions under section 412(m)(1) for the plan year beginning January 1, 2004, the funded current liability percentage for 2003 may be recalculated using the corporate weighted average interest rate. However,[.]

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