Notice 88-73 provides guidelines for
Internal Revenue Bulletin 1999-52 · 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).
The average yield on the 30-year Treasury Constant Maturities for November 1999 is 6.15 percent. The following rates were determined for the plan years beginning in the month shown below.
90% to 105% 90% to 110% Weighted Permissible Permissible Month Year Average Range Range
December 1999 6.00 5.40 to 6.30 5.40 to 6.60
Drafting Information
The principal author of Notice 99–61 is Todd Newman of Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this notice, call the Employee Plans Actuarial hotline, (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).
December 27, 1999 762 1999–52 I.R.B.
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