Notice 88-73 provides guidelines for
Internal Revenue Bulletin 2001-27 · 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 section 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
June 2001 5.82 5.24 to 6.11 5.24 to 6.40
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, please call Mr. Newman at (202) 283-9702 (not a toll-free number).
2001–27 I.R.B. 3 July 2, 2001
EMPLOYEE PLANS— Cont.¶
EMPLOYEE PLANS— Cont.¶
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