Part III. Prevailing State Assumed Interest Rates — Products Issued in Years After 1982
Internal Revenue Bulletin 2012-6 · 2026-10-03 edition · updated 2026-10-04 · United States
Schedule A
STATUTORY VALUATION INTEREST RATES BASED ON THE 1980 AMENDMENTS TO THE
NAIC STANDARD VALUATION LAW
A. Life insurance valuation:
Calendar Year of Issue
Guarantee Duration (years)
2012
10 or fewer 4.50**
More than 10
but not more than 20 4.25**
More than 20 4.00**
Source: Rates calculated from the monthly averages, ending June 30, 2011, of Moody’s Composite Yield on Seasoned Corporate Bonds.
*The terms used in the schedules in this ruling and in Part III of Rev. Rul. 92–19 are those used in the Standard Valuation Law; the terms are defined in Rev. Rul. 92–19.
**As these rates exceed the applicable federal interest rate for 2012 of 2.89 percent, the valuation interest rate to be used for this product under § 807 is the applicable rate specified in this table.
February 6, 2012 350 2012–6 I.R.B.
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