Part III. Administrative, Procedural, and Miscellaneous
Internal Revenue Bulletin 1996-8 · 2026-10-03 edition · updated 2026-10-04 · United States
Weighted Average Interest Rate Update
Notice 96–11
Notice 88–73 provides guidelines for determining the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for the purpose of
the full funding limitation of § 412(c)(7) of the Internal Revenue Code as amended by the Omnibus Budget Reconciliation Act of 1987 and as further amended by the Uruguay Round Agreements Act, Pub. L. 103– 465 (GATT).
The average yield on the 30-year Treasury Constant Maturities for January 1996 is 6.05 percent.
The following rates were determined for the plan years beginning in the month shown below.
90% to 110% Permissible
90% to 108% Permissible
Range
Month Year Average Range Range
February 1996 7.01 6.31 to 7.57 6.31 to 7.71
Month Year
Weighted
Average
Drafting Information
The principal author of this notice is Donna Prestia of the Employee Plans Division. For further information regarding this notice, call (202) 622-6076 between 2:30 and 4:00 p.m. Eastern time (not a toll-free number). Ms. Prestia’s number is (202) 622-7377 (also not a toll-free number).
26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also Part I, § 280F; 1.280F–7, 1.280F–5T.)
Rev. Proc. 96–25
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