Notice 88-73 provides guidelines for
Internal Revenue Bulletin 1999-8 · 2026-10-03 edition · updated 2026-10-04 · United States
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 105% 90% to 110% Weighted Permissible Permissible Month Year Average Range Range
February 1999 6.19 5.57 to 6.50 5.57 to 6.81
Drafting Information
The principal author of this notice is Todd Newman 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). Mr. Newman’s number is (202) 622-8458 (also not a toll-free number).
February 22, 1999 56 1999–8 I.R.B.
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