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Variable-Rate Premiums

Published by Pension Benefit Guaranty Corporation | Pension Benefit Guaranty Corporation | Metadata Last Checked: August 02, 2025 | Last Modified: 2016-11-15
These rates, the spot segment rates, are used to determine the variable-rate premium (VRP) unless the plan has an election in effect to use the Alternative Premium Funding Target.These rates are determined and published by the IRS. (Updated monthly)

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