Notice 88-73 provides guidelines for
Internal Revenue Bulletin 2000-21 · 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
May 2000 6.02 5.41 to 6.32 5.41 to 6.62
Drafting Information
The principal author of this notice is Todd Newman of the 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).
Coal Exports
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