Part III. Schedule D24 — 2011
Internal Revenue Bulletin 2012-6 · 2026-10-03 edition · updated 2026-10-04 · United States
STATUTORY VALUATION INTEREST RATES BASED ON NAIC STANDARD VALUATION LAW
FOR 2011 CALENDAR YEAR BUSINESS GOVERNED BY THE 1980 AMENDMENTS
D. Valuation interest rates for other annuities and guaranteed interest contracts that are contracts with cash settlement options and that are valued on a change in fund basis:
Cash Future For Plan Type Settlement Interest Guarantee Duration
(years) A B C
Valuation Interest Rate
Guarantee Duration
Options?
Future Interest Guarantee?
Yes Yes 5 or fewer 5.25* 5.00* 4.25*
More than 5, but not
more than 10
More than 10, but not
more than 20
5.25* 5.00* 4.25*
5.00* 4.75* 4.25*
More than 20 4.50* 4.50* 4.00*
Yes No 5 or fewer 5.25* 5.25* 4.50*
More than 5, but not
more than 10
More than 10, but not
more than 20
5.25* 5.25* 4.50*
5.00* 5.00* 4.25*
More than 20 4.50* 4.50* 4.00*
Source: Rates calculated from the monthly averages, ending June 30, 2011, of Moody’s Composite Yield on Seasoned Corporate Bonds.
*As these rates exceed the applicable federal interest rate for 2011 of 3.46 percent, the valuation interest rate to be used for this product under § 807 is the applicable rate specified in the above table.
2012–6 I.R.B. 353 February 6, 2012
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