Page 1 DATAIR Treasury and PBGC Rates

Page 1

DATAIR Treasury and PBGC Rates

Revised 9/23/2020

Month Yr

(1) 30-Year Treasury Rates

(2) Composite Corporate Bond Rate

(3) IRC 404(o)

Funding Segment Rates

1st 2nd 3rd

Sep 20

Sep 20

Sep 20

Aug 20

1.36

Aug 20

Jul 20

1.31

Jul 20

Jun 20

1.49

Jun 20

May 20

1.38

May 20

Apr 20

1.27

Apr 20

Mar 20

1.46

Mar 20

Feb 20

1.97

Feb 20

Jan 20

2.22

Jan 20

Jan 20

Dec 19

2.30

Dec 19

Dec 19

Nov 19

2.28

Nov 19

Nov 19

Oct 19

2.19

Oct 19

Oct 19

2.22 3.38 3.92 2.33 3.46 3.98 2.44 3.54 4.04 2.54 3.61 4.09 2.62 3.66 4.14 2.68 3.71 4.19 2.71 3.75 4.21 2.75 3.80 4.26 2.77 3.83 4.28

2.78 3.85 4.30 2.79 3.87 4.33 2.79 3.90 4.35

PYB

2019 2020 2021 2019 2020 2019 2020 2019 2020 2019 2020 2019 2020 2019 2020 2019 2020 2018 2019 2020

2018 2019 2020 2018 2019 2020 2018 2019 2020

(4) IRC 430(h)

Funding Segment Rates

(5) IRC 417(E) Segment Rates

1st 2nd 3rd 1st 2nd 3rd

2020

(6) PBGC Segment Rates

1st 2nd 3rd

(7) Weighted Bond Interest Rates

(8)

(9)

Applicable Federal Rates

(AFR)

90%

100%

175% Annual Mid-Term

120% Annual Mid-Term

3.74 5.35 6.11 3.64 5.21 5.94 3.32 4.79 5.47 3.74 5.35 6.11 0.52 2.22 3.03 0.52 2.22 3.03 3.64 5.21 5.94 3.74 5.35 6.11 0.59 2.25 3.01 0.59 2.25 3.01 3.64 5.21 5.94 3.74 5.35 6.11 0.74 2.57 3.32 0.74 2.57 3.32 3.64 5.21 5.94 3.74 5.35 6.11 1.08 2.78 3.47 1.08 2.78 3.47 3.64 5.21 5.94 3.74 5.35 6.11 1.58 2.88 3.24 1.58 2.88 3.24 3.64 5.21 5.94 3.74 5.35 6.11 2.22 3.08 3.73 2.22 3.08 3.73 3.64 5.21 5.94 3.74 5.35 6.11 1.73 2.72 3.35 1.73 2.72 3.35 3.64 5.21 5.94 3.92 5.52 6.29 1.91 2.93 3.54 1.91 2.93 3.54 3.74 5.35 6.11 3.64 5.21 5.94

2019

0.61

0.42

0.72

0.49

0.79

0.54

0.75

0.52

1.02

0.70

1.74

1.19

2.68

1.83

3.07

2.10

2.96

2.03

3.92 5.52 6.29 2.03 3.06 3.59 2.03 3.06 3.59 3.74 5.35 6.11 3.64 5.21 5.94 3.92 5.52 6.29 2.04 3.09 3.68 2.04 3.09 3.68 3.74 5.35 6.11 3.64 5.21 5.94 3.92 5.52 6.29 2.01 3.06 3.65 2.01 3.06 3.65 3.74 5.35 6.11 3.64 5.21 5.94

2.96

2.03

2.79

1.91

2.65

1.81

(c) 2020 DATAIR Employee Benefit Systems, Inc.

Page 2

DATAIR Treasury and PBGC Rates

Revised 9/23/2020

Month Yr

(1) 30-Year Treasury Rates

(2) Composite Corporate Bond Rate

(3) IRC 404(o)

Funding Segment Rates

1st 2nd 3rd

Sep 19

2.16

Sep 19

Sep 19

Aug 19

2.12

Aug 19

Jul 19

2.57

Jul 19

Jun 19

2.57

Jun 19

May 19

2.82

May 19

Apr 19

2.94

Apr 19

Mar 19

2.98

Mar 19

Feb 19

3.02

Feb 19

Jan 19

3.04

Jan 19

Jan 19

2.79 3.92 4.38

2.78 3.94 4.41 2.76 3.95 4.43 2.74 3.96 4.44 2.71 3.96 4.45 2.68 3.95 4.46 2.65 3.95 4.48 2.60 3.94 4.49 2.55 3.93 4.49

Dec 18

3.10

Dec 18

Dec 18

Nov 18

3.36

Nov 18

Nov 18

Oct 18

3.34

Oct 18

Oct 18

Sep 18

3.15

Sep 18

2.50 3.92 4.50 2.43 3.89 4.49 2.35 3.85 4.47 2.28 3.81 4.46

PYB

2018 2019 2020 2018 2019 2018 2019 2018 2019 2018 2019 2018 2019 2018 2019 2018 2019 2017 2018 2019

2017 2018 2019 2017 2018 2019 2017 2018 2019 2017 2018

(4) IRC 430(h)

Funding Segment Rates

(5) IRC 417(E) Segment Rates

1st 2nd 3rd 1st 2nd 3rd

3.92 5.52 6.29 2.13 3.07 3.65 3.74 5.35 6.11 3.64 5.21 5.94 3.92 5.52 6.29 2.09 3.00 3.61 3.74 5.35 6.11 3.92 5.52 6.29 2.34 3.38 4.01 3.74 5.35 6.11 3.92 5.52 6.29 2.41 3.51 4.16 3.74 5.35 6.11 3.92 5.52 6.29 2.72 3.76 4.33 3.74 5.35 6.11 3.92 5.52 6.29 2.79 3.88 4.33 3.74 5.35 6.11 3.92 5.52 6.29 2.86 4.00 4.42 3.74 5.35 6.11 3.92 5.52 6.29 3.01 4.11 4.41 3.74 5.35 6.11 4.16 5.72 6.48 3.19 4.25 4.60 3.92 5.52 6.29 3.74 5.35 6.11

2018

(6) PBGC Segment Rates

1st 2nd 3rd 2.13 3.07 3.65

2.09 3.00 3.61 2.34 3.38 4.01 2.41 3.51 4.16 2.72 3.76 4.33 2.79 3.88 4.33 2.86 4.00 4.42 3.01 4.11 4.41 3.19 4.25 4.60

(7) Weighted Bond Interest Rates

90% 100%

(8)

(9)

Applicable Federal Rates

(AFR)

175% Annual Mid-Term

3.12

120% Annual Mid-Term

2.13

3.29

2.24

3.65

2.50

4.19

2.86

4.17

2.85

4.48

3.06

4.55

3.10

4.62

3.15

5.08

3.47

4.16 5.72 6.48 3.38 4.32 4.69 3.38 4.32 4.69 3.92 5.52 6.29 3.74 5.35 6.11 4.16 5.72 6.48 3.43 4.46 4.88 3.43 4.46 4.88 3.92 5.52 6.29 3.74 5.35 6.11 4.16 5.72 6.48 3.33 4.39 4.72 3.33 4.39 4.72 3.92 5.52 6.29 3.74 5.35 6.11 4.16 5.72 6.48 3.21 4.26 4.55 3.21 4.26 4.55 3.92 5.52 6.29

5.41

3.69

5.36

3.65

4.98

3.40

5.03

3.44

(c) 2020 DATAIR Employee Benefit Systems, Inc.

Page 3

DATAIR Treasury and PBGC Rates

Revised 9/23/2020

Month Yr

(1) 30-Year Treasury Rates

(2) Composite Corporate Bond Rate

(3) IRC 404(o)

Funding Segment Rates

1st 2nd 3rd

Sep 18

Aug 18

3.04

Aug 18

Jul 18

3.01

Jul 18

Jun 18

3.05

Jun 18

May 18

3.13

May 18

Apr 18

3.07

Apr 18

Mar 18

3.09

Mar 18

Feb 18

3.13

Feb 18

Jan 18

2.88

Jan 18

Jan 18

2.21 3.77 4.45 2.14 3.73 4.44 2.07 3.70 4.43 2.00 3.68 4.44 1.94 3.66 4.44 1.89 3.66 4.46 1.84 3.66 4.49 1.81 3.68 4.53

Dec 17

2.77

Dec 17

Dec 17

Nov 17

2.80

Nov 17

Nov 17

Oct 17

2.88

Oct 17

Oct 17

Sep 17

2.78

Sep 17

Sep 17

Aug 17

2.80

3.67

1.79 3.70 4.56

3.74

1.77 3.73 4.60

3.77

1.76 3.74 4.63

3.77

1.75 3.76 4.66

3.78

1.73 3.78 4.69

PYB

2019 2017 2018 2017 2018 2017 2018 2017 2018 2017 2018 2017 2018 2017 2018 2016 2017 2018

2016 2017 2018 2016 2017 2018 2016 2017 2018 2016 2017 2018 2016

(4) IRC 430(h)

Funding Segment Rates

(5) IRC 417(E) Segment Rates

1st 2nd 3rd 1st 2nd 3rd

3.74 5.35 6.11 4.16 5.72 6.48 3.10 4.15 4.46 3.92 5.52 6.29 4.16 5.72 6.48 3.15 4.20 4.47 3.92 5.52 6.29 4.16 5.72 6.48 3.12 4.20 4.60 3.92 5.52 6.29 4.16 5.72 6.48 3.08 4.19 4.58 3.92 5.52 6.29 4.16 5.72 6.48 2.99 4.04 4.43 3.92 5.52 6.29 4.16 5.72 6.48 2.91 3.99 4.43 3.92 5.52 6.29 4.16 5.72 6.48 2.72 3.94 4.33 3.92 5.52 6.29 4.43 5.91 6.65 2.48 3.65 4.15 4.16 5.72 6.48 3.92 5.52 6.29

2017

(6) PBGC Segment Rates

1st 2nd 3rd

3.10 4.15 4.46 3.15 4.20 4.47 3.12 4.20 4.60 3.08 4.19 4.58 2.99 4.04 4.43 2.91 3.99 4.43 2.72 3.94 4.33 2.48 3.65 4.15

(7) Weighted Bond Interest Rates 90% 100%

3.61 4.01

(8)

(9)

Applicable Federal Rates

(AFR)

175% Annual Mid-Term

120% Annual Mid-Term

4.93

3.37

5.05

3.45

5.03

3.44

4.72

3.23

4.79

3.27

4.51

3.08

4.07

2.78

3.84

2.62

4.43 5.91 6.65 2.33 3.55 4.11 2.33 3.55 4.11 3.63 4.03

3.71

2.54

4.16 5.72 6.48

3.92 5.52 6.29

4.43 5.91 6.65 2.20 3.57 4.24 2.20 3.57 4.24 3.65 4.05

3.51

2.40

4.16 5.72 6.48

3.92 5.52 6.29

4.43 5.91 6.65 2.05 3.61 4.27 2.05 3.61 4.27 3.66 4.07

3.25

2.22

4.16 5.72 6.48

3.92 5.52 6.29

4.43 5.91 6.65 1.96 3.58 4.35 1.96 3.58 4.35 3.68 4.09

3.41

2.33

4.16 5.72 6.48

3.92 5.52 6.29

4.43 5.91 6.65 1.93 3.57 4.36 1.93 3.57 4.36 3.69 4.10

3.43

2.34

(c) 2020 DATAIR Employee Benefit Systems, Inc.

Page 4

DATAIR Treasury and PBGC Rates

Revised 9/23/2020

Month Yr

(1) 30-Year Treasury Rates

(2) Composite Corporate Bond Rate

(3) IRC 404(o)

Funding Segment Rates

1st 2nd 3rd

Aug 17

Jul 17

2.88

Jul 17

Jun 17

2.80

Jun 17

May 17

2.96

May 17

Apr 17

2.94

Apr 17

Mar 17

3.08

Mar 17

Feb 17

3.03

Feb 17

Jan 17

3.02

Jan 17

Jan 17

3.83

1.72 3.80 4.72

3.82

1.71 3.83 4.75

3.99

1.68 3.83 4.77

4.01

1.65 3.82 4.76

4.16

1.62 3.80 4.75

4.11

1.60 3.79 4.74

4.09

1.57 3.77 4.73

Dec 16

3.11

Dec 16

Dec 16

Nov 16

2.86

Nov 16

Nov 16

Oct 16

2.50

Oct 16

Oct 16

Sep 16

2.35

Sep 16

Sep 16

Aug 16

2.26

Aug 16

Jul 16

2.23

4.21

1.55 3.76 4.73

4.03

1.53 3.76 4.74

3.70

1.52 3.78 4.76

3.62

1.52 3.80 4.79

3.54

1.51 3.83 4.82

3.52

1.51 3.86 4.86

PYB

2017 2016 2017 2016 2017 2016 2017 2016 2017 2016 2017 2016 2017 2015 2016 2017

2015 2016 2017 2015 2016 2017 2015 2016 2017 2015 2016 2017 2015 2016 2015

(4) IRC 430(h)

Funding Segment Rates

(5) IRC 417(E) Segment Rates

1st 2nd 3rd 1st 2nd 3rd

4.16 5.72 6.48 4.43 5.91 6.65 1.97 3.66 4.37 4.16 5.72 6.48 4.43 5.91 6.65 1.96 3.60 4.39 4.16 5.72 6.48 4.43 5.91 6.65 1.96 3.77 4.62 4.16 5.72 6.48 4.43 5.91 6.65 1.96 3.78 4.66 4.16 5.72 6.48 4.43 5.91 6.65 2.06 3.95 4.75 4.16 5.72 6.48 4.43 5.91 6.65 1.96 3.91 4.69 4.16 5.72 6.48 4.72 6.11 6.81 2.00 3.91 4.66 4.43 5.91 6.65 4.16 5.72 6.48

2016

(6) PBGC Segment Rates

1st 2nd 3rd

1.97 3.66 4.37 1.96 3.60 4.39 1.96 3.77 4.62 1.96 3.78 4.66 2.06 3.95 4.75 1.96 3.91 4.69 2.00 3.91 4.66

(7) Weighted Bond Interest Rates

90% 100%

3.71 4.12 3.72 4.13 3.73 4.14 3.73 4.14 3.73 4.14 3.73 4.15 3.74 4.15

(8)

(9)

Applicable Federal Rates

(AFR)

175% Annual Mid-Term

120% Annual Mid-Term

3.32

2.27

3.44

2.35

3.58

2.45

3.72

2.55

3.60

2.47

3.69

2.53

3.46

2.36

4.72 6.11 6.81 2.04 4.03 4.82 2.04 4.03 4.82 3.74 4.16

2.58

1.76

4.43 5.91 6.65

4.16 5.72 6.48

4.72 6.11 6.81 1.79 3.80 4.71 1.79 3.80 4.71 3.75 4.17

2.34

1.61

4.43 5.91 6.65

4.16 5.72 6.48

4.72 6.11 6.81 1.57 3.45 4.39 1.57 3.45 4.39 3.77 4.19

2.27

1.56

4.43 5.91 6.65

4.16 5.72 6.48

4.72 6.11 6.81 1.47 3.34 4.30 1.47 3.34 4.30 3.79 4.21

2.15

1.47

4.43 5.91 6.65

4.16 5.72 6.48

4.72 6.11 6.81 1.39 3.27 4.18 1.39 3.27 4.18 3.82 4.24

2.08

1.43

4.43 5.91 6.65

4.72 6.11 6.81 1.36 3.26 4.16 1.36 3.26 4.16 3.84 4.27

2.51

1.71

(c) 2020 DATAIR Employee Benefit Systems, Inc.

Page 5

DATAIR Treasury and PBGC Rates

Revised 9/23/2020

Month Yr

(1) 30-Year Treasury Rates

(2) Composite Corporate Bond Rate

(3) IRC 404(o)

Funding Segment Rates

1st 2nd 3rd

Jul 16

Jun 16

2.45

Jun 16

May 16

2.63

May 16

Apr 16

2.62

Apr 16

Mar 16

2.68

Mar 16

Feb 16

2.62

Feb 16

Jan 16

2.86

Jan 16

Jan 16

3.74

1.50 3.88 4.89

3.88

1.48 3.90 4.90

3.90

1.47 3.92 4.92

4.11

1.46 3.93 4.94

4.29

1.43 3.94 4.96

4.35

1.41 3.96 4.97

Dec 15

2.97

Dec 15

Dec 15

Nov 15

3.03

Nov 15

Nov 15

Oct 15

2.89

Oct 15

Oct 15

Sep 15

2.95

Sep 15

Sep 15

Aug 15

2.86

Aug 15

Jul 15

3.07

Jul 15

Jun 15

3.11

4.37

1.39 3.98 5.00

4.41

1.36 3.99 5.02

4.32

1.35 4.01 5.04

4.40

1.34 4.03 5.06

4.34

1.32 4.06 5.09

4.44

1.31 4.07 5.10

4.45

1.30 4.07 5.11

PYB

2016 2015 2016 2015 2016 2015 2016 2015 2016 2015 2016 2014 2015 2016

2014 2015 2016 2014 2015 2016 2014 2015 2016 2014 2015 2016 2014 2015 2014 2015 2014

(4) IRC 430(h)

Funding Segment Rates

(5) IRC 417(E) Segment Rates

1st 2nd 3rd 1st 2nd 3rd

4.43 5.91 6.65 4.72 6.11 6.81 1.44 3.46 4.48 4.43 5.91 6.65 4.72 6.11 6.81 1.50 3.60 4.62 4.43 5.91 6.65 4.72 6.11 6.81 1.47 3.65 4.62 4.43 5.91 6.65 4.72 6.11 6.81 1.68 3.87 4.84 4.43 5.91 6.65 4.72 6.11 6.81 1.71 3.98 5.03 4.43 5.91 6.65 4.99 6.32 6.99 1.78 4.08 5.02 4.72 6.11 6.81 4.43 5.91 6.65

2015

(6) PBGC Segment Rates

1st 2nd 3rd

1.44 3.46 4.48 1.50 3.60 4.62 1.47 3.65 4.62 1.68 3.87 4.84 1.71 3.98 5.03 1.78 4.08 5.02

(7) Weighted Bond Interest Rates

90% 100%

3.86 4.29 3.88 4.31 3.89 4.32 3.89 4.33 3.89 4.33 3.89 4.32

(8)

(9)

Applicable Federal Rates

(AFR)

175% Annual Mid-Term

120% Annual Mid-Term

2.49

1.70

2.51

1.71

2.54

1.74

2.59

1.77

3.20

2.18

3.17

2.17

4.99 6.32 6.99 1.82 4.12 5.01 1.82 4.12 5.01 3.89 4.33

2.94

2.01

4.72 6.11 6.81

4.43 5.91 6.65

4.99 6.32 6.99 1.76 4.15 5.13 1.76 4.15 5.13 3.89 4.33

2.79

1.91

4.72 6.11 6.81

4.43 5.91 6.65

4.99 6.32 6.99 1.61 4.02 5.03 1.61 4.02 5.03 3.90 4.33

2.93

2.00

4.72 6.11 6.81

4.43 5.91 6.65

4.99 6.32 6.99 1.69 4.11 5.07 1.69 4.11 5.07 3.90 4.33

3.10

2.12

4.72 6.11 6.81

4.43 5.91 6.65

4.99 6.32 6.99 1.68 4.05 4.98 1.68 4.05 4.98 3.91 4.34

3.20

2.18

4.72 6.11 6.81

4.99 6.32 6.99 1.63 4.14 5.13 1.63 4.14 5.13 3.91 4.35

3.10

2.12

4.72 6.11 6.81

4.99 6.32 6.99 1.59 4.13 5.20 1.59 4.13 5.20 3.92 4.35

2.80

1.92

(c) 2020 DATAIR Employee Benefit Systems, Inc.

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