Part III. Administrative, Procedural, and Miscellaneous
Internal Revenue Bulletin 1996-48 · 2026-10-03 edition · updated 2026-10-04 · United States
Pub. L. 103–465 (GATT).
The average yield on the 30-year Treasury Constant Maturities for October 1996 is 6.81 percent.
The following rates were determined for the plan years beginning in the month shown below.
Weighted Average Interest Rate Update
Notice 96–59
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,
90% to 110% Permissible Range
Month Year Weighted Average
90% to 108% Permissible Range
November 1996 6.91 6.22 to 7.46 6.22 to 7.60
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 301.6109–1: Guidance for qualification as an acceptance agent, and execution of an agreement between an acceptance agent and the Internal Revenue Service relating to the issuance of certain taxpayer identifying numbers.
Rev. Proc. 96–52
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