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Part III. Administrative, Procedural, and Miscellaneous
Internal Revenue Bulletin 1998-9 · 2026-10-03 edition · updated 2026-10-04 · United States
The average yield on the 30-year Treasury Constant Maturities for January 1998 is 5.81 percent.
The following rates were determined for the plan years beginning in the month shown below.
Weighted Average Interest Rate Update
Notice 98–15
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).
90% to 106% 90% to 110% Weighted Permissible Permissible Month Year Average Range Range
February 1998 6.73 6.06 to 7.14 6.06 to 7.41
Drafting Information
The principal author of this notice is Donna Prestia of the Employee Plans Di
vision. For further information regarding this notice, call (202) 622-6076 between 2:30 and 3:30 p.m. Eastern time (not a toll-free number). Ms. Prestia’s number
is (202) 622-7377 (also not a toll-free number).
March 2, 1998 8 1998–9 I.R.B.
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