3 pages. "MAP-21 called for different rate adjustments to be made between 2012 and 2016. H.R. 5021, the Highway and Transportation Funding Act of 2014, delayed the implementation of the scheduled different minimum and maximum percentages by five years, holding the percentages constant at the 2012 level until 2018. [The] Bipartisan Budget Act of 2015 ... would extend the schedule by two years. Current segment rates are lower than the current minimum; therefore, pension plan discount rates would be higher through 2022 under the proposal than under the HTF, effectively creating a spending offset." [CRS Insight IN10383, Oct. 27, 2015]