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Part III. Administrative, Procedural, and Miscellaneous
Internal Revenue Bulletin 2000-48 · 2026-10-03 edition · updated 2026-10-04 · United States
Weighted Average Interest Rate Update
Notice 2000–59
Notice 88–73 provides guidelines for determining the weighted average interest rate and the resulting permissible range of interest rates used to calculate current lia
bility 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 October 2000 is 5.80 percent. 1
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
November 2000 5.94 5.34 to 6.23 5.34 to 6.53
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).
1In Notice 2000–55, 2000–43 I.R.B. 393, which is the weighted average interest rate update notice for October 2000, the month referred to in this paragraph should have been September 2000.
2000–48 I.R.B. 519 November 27, 2000
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