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Part III. Administrative, Procedural, and Miscellanous
Internal Revenue Bulletin 2001-18 · 2026-10-03 edition · updated 2026-10-04 · United States
The average yield on the 30-year Treasury Constant Maturities for March 2001 is 5.34 percent.
The following rates were determined for the plan years beginning in the month shown below.
Weighted Average Interest Rate Update
Notice 2001–32
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 105% 90% to 110% Weighted Permissible Permissible Month Year Average Range Range
April 2001 5.85 5.26 to 6.14 5.26 to 6.43
Drafting Information
The principal author of this notice is Todd Newman of the Employee Plans, Tax Exempt and Government Entities Division. For further information about this notice, please call Mr. Newman at (202) 283-9702 (not a toll-free number).
April 30, 2001 1146 2001–18 I.R.B.
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