Statistics for Employee Benefits Actuaries

Sponsored by: The Pension Section

Statistics for Employee Benefits Actuaries is an online publication only. If you have any questions about the tables, contact Susan Martz.

The following files are in EXCEL, version 5.0

• Moody's Long-Term Corporate Bond Yield - AA Bond Rating

  As of June 30, 2011, we will no longer be posting the monthly Moody's AA Long-Term Corporate Bond rates on the Pension Section web site. The Pension Section Council understands that there will be some who are disappointed with the decision to stop publishing the Moody's rate. The decision was driven both by the cost of the Moody subscription and the acknowledgement of the Council that using a single index to set discount rates for measuring pension accounting liabilities does not represent best practice methodology.

  We would like to point out, however, that the Moody's AA rate can be pulled from the Moody's website on a daily basis. These are updated daily and historical data is not maintained on the public site, so you would need to pull the info on a daily basis for you to continue to use this index.

  If you have any further questions, feel free to direct them to Andy Peterson, SOA Staff Fellow, Retirement Systems.

• Moody's® Long–Term Corporate Bond Yield–Month End Close
  

  Users must agree to the terms and conditions as set forth in the "Moody's Content Agreement" before they will be allowed to view or download the rate table. Moody's is a registered trademark of Moody's Investor Service, Inc.–Updated–06.30.11

• Table 1A–30 Year US Treasury, Composite Corporate and PBGC Vested Liability Interest Rate and PBGC Immediate and Deferral Period Rates
  Tab–1A–Updated–02.01.12
  Table 1A has been updated to reflect the Pension Funding Equity Act of 2004.

• Table 1B–PBGC Annuity Valuation Rates
  Tab-1B–Updated–02.01.12

• Table 3–OBRA 87 Interest Rates: Midterm Applicable Federal Rates (%)
  Tab-3–Updated–02.01.12

• Table 4A–Canadian Pension Plans–Transfer Values
  Tab-4A–Updated–02.01.12

• Table 5–Canadian Government Benefits Data
  Tab-5–Updated–02.01.12

• Table 6A–Social Security Earnings Base and Payroll Tax Rates
  Table 6B–Social Security Wage Index and Maximum PIA
  Table 6C–Other Social Security Program Data
  Table 6D–Medicare Data
  Table 6E–Railroad Retirement Earnings Base and Payroll Tax Rates
  Table 6F–Number and Average Monthly OASDI Benefits
  Tab-6–Updated–02.01.12

• Table 8–Consumer Price Index
  Description: Consumer Price Index, CPI-U from Jan. 1926 through Dec. 1999 and the Medical Care Consumer Price Index, CPI-U from Dec. 1935 through Dec. 1999. In addition, annual, 5-year and 10-year percent changes are calculated for both of these indices.
  Tab-8–Updated–02.01.12