PART 341—REGULATIONS GOVERNING UNITED STATES RETIREMENT PLAN BONDS Authority: 5 U.S.C. 301; 12 U.S.C. 391; 31 U.S.C. 3106 et seq., Source: 28 FR 405, Jan. 16, 1963, unless otherwise noted. § 341.0 Offering of bonds. The Secretary of the Treasury, under the authority of the Second Liberty Bond Act, as amended, and pursuant to the Self-Employed Individuals Tax Retirement Act of 1962, offers for sale, effective as of January 1, 1963, bonds of the United States, designated as United States Retirement Plan Bonds. The bonds will be available for investment only to: (a) Bond purchase plans and (b) Pension and profit-sharing plans, as described in sections 405 and 401, respectively, of the Internal Revenue Code of 1954. This offering of bonds will terminate on April 30, 1982. [28 FR 405, Jan. 16, 1963, as amended at 47 FR 18596, Apr. 30, 1982] § 341.1 Description of bonds. (a) Investment yield (interest). (1) Bonds with issue dates of January 1, 1963, through May 1, 1966—3.75 percent per annum, compounded semiannually (see Table of Redemption Values in the appendix). (2) Bonds with issue dates of June 1, 1966, through December 1, 1969—4.15 percent per annum, compounded semiannually (see Table A in the appendix). (3) Bonds with issue dates of January 1, 1970, through January 1, 1974—5 percent per annum, compounded semiannually (see Table B). (4) Bonds with issue dates of February 1, 1974, through July 1, 1979—6 percent per annum, compounded semiannually (see Table C). (5) Bonds with issue dates of August 1, 1979, through October 1, 1980—6.5 percent per annum, compounded semiannually (see Table D). (6) Bonds with issue dates of November 1, 1980, through September 1, 1981—8 percent per annum, compounded semiannually (see Table E). (7) Bonds with issue dates of October 1, 1981, or thereafter—9 percent per annum, compounded semiannually (see Table F). Interest will be paid only upon redemption of the bonds. The accrual of interest will continue until the bonds are redeemed or have reached maturity, whichever is earlier, in accordance with these regulations. (b) Term. (c) Denominations—issue date. [28 FR 405, Jan. 16, 1963, as amended at 46 FR 60573, Dec. 11, 1981] § 341.2 Registration. (a) General. (b) Inscription. [28 FR 405, Jan. 16, 1963, as amended at 71 FR 46857, Aug. 15, 2006] § 341.3 Purchase of bonds. (a) Agencies. (b) Application. (c) Delivery. § 341.4 Proof of purchase. At the time a Retirement Plan Bond is issued, the issuing agent will furnish therewith to the purchaser, and in cases where the purchaser is different from the person in whose name the bond is inscribed, to the registered owner as well, proof of the purchase on Form PD 3550. The form will show the names and addresses of the purchaser and of the registered owner, the latter's date of birth, social security account number and his classification ( i.e. § 341.5 Limitation on holdings. The limit on the amount of any Retirement Plan Bonds issued during 1974, or in any one calendar year thereafter, that may be purchased in the name of any one person as registered owner is $10,000 (face value). [39 FR 36114, Oct. 8, 1974] § 341.6 Nontransferability. United States Retirement Plan Bonds are not transferable, and may not be sold, discounted or pledged as collateral for a loan or as security for the performance of an obligation, or for any other purpose. § 341.7 Judicial proceedings. No judicial determinations will be recognized which would give effect to an attempted voluntary transfer inter vivos of a Retirement Plan Bond. Otherwise, a claim against a registered owner will be recognized when established by valid judicial proceedings, but in no case will payment be made to the purchaser at a sale under a levy or to the officer authorized to levy upon the property of the owner under appropriate process to satisfy a money judgement unless or until the bond has become eligible for redemption pursuant to the regulations in this part. Neither the Treasury Department nor any of its agencies will accept notices of adverse claims or of pending judicial proceedings or undertake to protect the interests of litigants who do not have possession of the bond. § 341.8 Payment or redemption during lifetime of owner. (a) At age 59 1/2 1/2 1/2 (1) Church records of birth or baptism. (2) Hospital birth record or certificate. (3) Physician's or midwife's birth record. (4) Certification of Bible or other family record. (5) Military, naturalization or immigration records. (6) Other evidence of probative value. Similar documentary evidence will also be required to support any claim made by an owner that the date of birth shown on his bond is incorrect. (b) Prior to age 59 1/2 1/2 (1) Loss of use of two limbs. (2) Certain progressive diseases which have resulted in the physical loss or atrophy of a limb, such as diabetes, multiple sclerosis, or Buerger's disease. (3) Diseases of the heart, lungs, or blood vessels which have resulted in major loss of heart or lung reserve as evidenced by X-ray, electrocardiogram, or other objective findings, so that despite medical treatment breathlessness, pain, or fatigue is produced on slight exertion, such as walking several blocks, using public transportation, or doing small chores. (4) Cancer which is inoperable and progressive. (5) Damage to the brain or brain abnormality which has resulted in severe loss of judgment, intellect, orientation, or memory. (6) Mental diseases (e.g., psychosis or severe psychoneurosis) requiring continued institutionalization or constant supervision of the individual. (7) Loss or diminution of vision to the extent that the affected individual has a central visual acuity of no better than 20/200 in the better eye after best correction, or has a limitation in the fields of vision such that the widest diameter of the visual fields subtends an angle no greater than 20 degrees. (8) Permanent and total loss of speech. (9) Total deafness uncorrectible by a hearing aid. In any case coming under the provisions of this paragraph, the evidence referred to above must be submitted to the Bureau of the Fiscal Service, Division of Transactions and Rulings, Parkersburg, WV 26101, for approval before any bonds may be paid. If, after review of the evidence, the Secretary of the Treasury is satisfied that the owner's disability has been established, a letter will be furnished authorizing payment of his Retirement Plan Bonds. This letter must be presented each time any of the owner's bonds are submitted for payment to a Federal Reserve Bank or Branch or to the Bureau of the Fiscal Service. (c) Requests for payment By owner. (2) By person other than owner. 1 1 1/2 (d) Partial redemption. [28 FR 405, Jan. 16, 1963, as amended at 42 FR 21611, Apr. 28, 1977] § 341.9 Payment or redemption after death of owner. (a) Order of precedence where owner not survived by beneficiary. (1) To the duly appointed executor or administrator of the estate of the owner, who should sign the request for payment on the back of the bond in his representative capacity before an authorized certifying officer, such request to be supported by a court certificate or a certified copy of his letters of appointment, under seal of the court, which should show that the appointment is in full force and effect, and be dated within six months of its presentation; (2) If no legal representative of the deceased registered owner's estate has been or will be appointed, to the widow or widower of the owner; (3) If none of the above, to the child or children of the owner and the descendants of deceased children by representation; (4) If none of the above, to the parents of the owner, or the survivor of them; (5) In none of the above, to other next-of-kin of the owner, as determined by the laws of the domicile of such owner at the time of his death. In any case coming under the provisions of this paragraph, a duly certified copy of the registered owner's death certificate will ordinarily be required. Proof of death of the beneficiary, if any, will be required where he predeceased the owner. Payment of bonds under paragraph (a)(1) of this section will be made by a Federal Reserve Bank or Branch or by the Bureau of the Fiscal Service, Securities Transactions Branch, Washington, DC 20226, or Bureau of the Fiscal Service, Division of Transactions and Rulings, Parkersburg, WV 26101. Payment of bonds under paragraphs (a)(2) to (5) of this section will be made upon receipt of applications on Form PD 3565, together with the bonds and supporting evidence, by the Bureau of the Fiscal Service. (b) Order of precedence where beneficiary survived owner. (1) To the designated beneficiary upon his presentation and surrender of the bond with the request for payment signed and duly certified, such payment to be made to the exclusion of any other person who may have been named beneficiary by the registered owner in a bond purchase plan, or under a pension or profit-sharing plan; (2) If the designated beneficiary survived the registered owner but failed to present the bond for payment during his own lifetime, payment will be made in the order of precedence specified in paragraphs (a) (1) to (5) of this section to the legal representative, surviving spouse, children, parents, or next-of-kin of such beneficiary, and in the manner provided therein. In any case coming under the provisions of this paragraph, a duly certified copy of the registered owner's death certificate will ordinarily be required. Proof of death of the beneficiary will also be required where he survived the owner but failed to present the bond for payment during his own lifetime. Payment of a bond to a designated beneficiary will be made by Federal Reserve Bank or Branch or by the Bureau of the Fiscal Service, Securities Transactions Branch, Washington, DC 20226, or Bureau of the Fiscal Service, Division of Transactions and Rulings, Parkersburg, WV 26101. (c) Ownership of redemption proceeds. [28 FR 405, Jan. 16, 1963, as amended at 42 FR 21611, Apr. 28, 1977] § 341.10 Reissue. (a) Addition or change of beneficiary. (b) Error in issue—change of name. [28 FR 405, Jan. 16, 1963, as amended at 42 FR 21611, Apr. 28, 1977; 42 FR 57123, Nov. 1, 1977] § 341.11 Use of power of attorney. No designation of an attorney, agent, or other representative to request payment or reissue on behalf of the owner, beneficiary, or other person entitled under § 341.9, other than as provided in the regulations in this part, will be recognized. § 341.12 Lost, stolen, or destroyed bonds. If a Retirement Plan Bond is lost, stolen, or destroyed, a substitute may be issued upon identification of the bond and proof of its loss, theft, or destruction. A description of the bond by denomination, serial number, issue date and registration should be furnished at the time the report of loss, theft, or destruction is made. Such reports should be sent to the Bureau of the Fiscal Service, Division of Transactions and Rulings, Parkersburg, WV 26101. Full instructions for obtaining substitute bonds will then be given. [28 FR 405, Jan. 16, 1963, as amended at 42 FR 21611, Apr. 28, 1977] § 341.13 Taxation. The tax treatment provided under section 405 of the Internal Revenue Code of 1954 shall apply to all Retirement Plan Bonds. The bonds are subject to estate, inheritance, or other excise taxes whether Federal or State, but are exempt from all taxation now or hereafter imposed on the principal or interest thereof by any State, municipality, or any local taxing authority. Inquiries concerning the application of any Federal tax of these bonds should be directed to the District Director of Internal Revenue of the taxpayer's district or to the Internal Revenue Service, Washington, DC 20224. § 341.14 Certifying officers. Officers authorized to certify requests for payment or for any other transaction involving Retirement Plan Bonds include: (a) Post offices. (b) Banks and trust companies. (c) Issuing agents of Series E savings bonds. (d) Foreign countries. (e) Special provisions. § 341.15 General provisions. (a) Regulations. (b) Reservation as to issue of bonds. (c) Additional requirements. (d) Waiver of requirements. (e) Fiscal agents. (f) Reservation as to terms of circular. Appendix to Part 341—Tables of Redemption Values Table of Redemption Values Providing an Investment Yield of 3 3 4 Table shows how the Retirement Plan Bonds bearing issue dates beginning January 1, 1963, by denomination, increase in redemption value during successive half-year periods following issue. The redemption values have been determined to provide an investment yield of 3.75 percent 1 2 Period after issue date (years) Issue price Redemption values during each half-year period (Values increase on first day of period shown) $50.00 $100.00 $500.00 $1,000.00 First 1 2 $50.00 $100.00 $500.00 $1,000.00 1 2 50.94 101.88 509.38 1,018.75 1 to 1 1 2 51.89 103.79 518.93 1,037.85 1 1 2 52.87 105.73 528.66 1,057.31 2 to 2 1 2 53.86 107.71 538.57 1,077.14 2 1 2 54.87 109.73 548.67 1,097.33 3 to 3 1 2 55.90 111.79 558.95 1,117.91 3 1 2 56.94 113.89 569.43 1,138.87 4 to 4 1 2 58.01 116.02 580.11 1,160.22 4 1 2 59.10 118.20 590.99 1,181.98 5 to 5 1 2 60.21 120.41 602.07 1,204.14 5 1 2 61.34 122.67 613.36 1,226.72 6 to 6 1 2 62.49 124.97 624.86 1,249.72 6 1 2 63.66 127.31 636.57 1,273.15 7 to 7 1 2 64.85 129.70 648.51 1,297.02 7 1 2 66.07 132.13 660.67 1,321.34 8 to 8 1 2 67.31 134.61 673.06 1,346.11 8 1 2 68.57 137.14 685.68 1,371.35 9 to 9 1 2 69.85 139.71 698.53 1,397.07 9 1 2 71.16 142.33 711.63 1,423.26 10 to 10 1 2 72.50 144.99 724.97 1,449.95 10 1 2 73.86 147.71 738.57 1,477.13 11 to 11 1 2 75.24 150.48 752.42 1,504.83 11 1 2 76.65 153.30 766.52 1,533.05 12 to 12 1 2 78.09 156.18 780.90 1,561.79 12 1 2 79.55 159.11 795.54 1,591.07 13 to 13 1 2 81.05 162.09 810.45 1,620.91 13 1 2 82.56 165.13 825.65 1,651.30 14 to 14 1 2 84.11 168.23 841.13 1,682.26 14 1 2 85.69 171.38 856.90 1,713.80 15 to 15 1 2 87.30 174.59 872.97 1,745.94 15 1 2 88.93 177.87 889.34 1,778.67 16 to 16 1 2 90.60 181.20 906.01 1,812.02 16 1 2 92.30 184.60 923.00 1,846.00 17 to 17 1 2 94.03 188.06 940.31 1,880.61 17 1 2 95.79 191.59 957.94 1,915.87 18 to 18 1 2 97.59 195.18 975.90 1,951.80 18 1 2 99.42 198.84 994.20 1,988.39 19 to 19 1 2 101.28 202.57 1,012.84 2,025.67 19 1 2 103.18 206.37 1,031.83 2,063.66 20 to 20 1 2 105.12 210.23 1,051.17 2,102.35 1 2 1 2 Table A—Table of Redemption Values Providing an Investment Yield of 4.15 Percent Per Annum for Bonds Bearing Issue Dates Beginning June 1, 1966 Table shows the increase in redemption value for each successive half-year term of holding following the date of issue on Retirement Plan Bonds bearing issue dates beginning June 1, 1966. The redemption values have been determined to provide an investment yield of approximately 4.15 percent 1 2 Period after issue date (years) Issue price Redemption values during each half-year period (values increase on first day of period shown) $50 $100 $500 $1,000 First 1 2 $0.00 $100.00 $500.00 $1,000.00 1 2 51.04 102.08 510.38 1,020.75 1 to 1 1 2 52.10 104.19 520.97 1,041.93 1 1 2 53.18 106.36 531.78 1,063.55 2 to 2 1 2 54.28 108.56 542.81 1,085.62 2 1 2 55.41 110.81 554.07 1,108.15 3 to 3 1 2 56.56 113.11 565.57 1,131.14 3 1 2 57.73 115.46 577.31 1,154.61 4 to 4 1 2 58.93 117.86 589.28 1,178.57 4 1 2 60.15 120.30 601.51 1,203.02 5 to 5 1 2 61.40 122.80 613.99 1,227.99 5 1 2 62.67 125.35 626.73 1,253.47 6 to 6 1 2 63.97 127.95 639.74 1,279.48 6 1 2 65.30 130.60 653.01 1,306.03 7 to 7 1 2 66.66 133.31 666.56 1,333.13 7 1 2 68.04 136.08 680.39 1,360.73 8 to 8 1 2 69.45 138.90 694.51 1,389.09 8 1 2 70.89 141.78 708.92 1,417.85 9 to 9 1 2 72.36 144.73 723.63 1,447.27 9 1 2 73.86 147.73 738.65 1,477.30 10 to 10 1 2 75.40 150.80 753.98 1,507.95 10 1 2 76.96 153.92 769.62 1,539.24 11 to 11 1 2 78.56 157.12 785.59 1,571.18 11 1 2 80.19 160.38 801.89 1,603.78 12 to 12 1 2 81.85 163.71 818.53 1,637.06 12 1 2 83.55 167.10 835.52 1,671.03 13 to 13 1 2 85.29 170.57 852.85 1,705.71 13 1 2 87.05 174.11 870.55 1,741.10 14 to 14 1 2 88.86 177.72 888.61 1,777.23 14 1 2 90.71 181.41 907.05 1,814.10 15 to 15 1 2 92.59 185.17 925.87 1,851.75 15 1 2 94.51 189.02 945.09 1,890.17 16 to 16 1 2 96.47 192.94 964.70 1,929.39 16 1 2 98.47 196.94 984.71 1,969.43 17 to 17 1 2 100.51 201.03 1,005.15 2,010.29 17 1 2 102.60 205.20 1,026.00 2,052.01 18 to 18 1 2 104.73 209.46 1,047.29 2,094.58 18 1 2 106.90 213.80 1,069.02 2,138.05 19 to 19 1 2 109.12 218.24 1,091.21 2,182.41 19 1 2 111.38 222.77 1,113.85 2,227.70 20 to 20 1 2 2 113.70 227.39 1,136.96 2,273.92 1 2 1 2 Table B—Table of Redemption Values Providing an Investment Yield of 5.00 Percent Per Annum for Bonds Bearing Issue Dates Beginning January 1, 1970 Table shows the increase in redemption value for each successive half-year term of holding following the date of issue on Retirement Plan Bonds bearing issue dates beginning January 1, 1970. The redemption values have been determined to provide an investment yield of approximately 5.00 percent 1 2 Period after issue date (years) Issue price Redemption values during each half-year period (values increase on first day of period shown) $50 $100 $500 $1,000 First 1 2 $50.00 $100.00 $500.00 $1,000.00 1 2 51.25 102.50 512.50 1,025.00 1 to 1 1 2 52.53 105.06 525.31 1,050.62 1 1 2 53.84 107.69 538.45 1,076.89 2 to 2 1 2 55.19 110.38 551.91 1,103.81 2 1 2 56.57 113.14 565.70 1,131.41 3 to 3 1 2 57.98 115.97 579.85 1,159.69 3 1 2 59.43 118.87 594.34 1,188.69 4 to 4 1 2 60.92 121.84 609.20 1,218.40 4 1 2 62.44 124.89 624.43 1,248.86 5 to 5 1 2 64.00 128.01 640.04 1,280.08 5 1 2 65.60 131.21 656.04 1,312.09 6 to 6 1 2 67.24 134.49 672.44 1,344.89 6 1 2 68.93 137.85 689.26 1,378.51 7 to 7 1 2 70.65 141.30 706.49 1,412.97 7 1 2 72.42 144.83 724.15 1,448.30 8 to 8 1 2 74.22 148.45 742.25 1,484.51 8 1 2 76.08 152.16 760.81 1,521.62 9 to 9 1 2 77.98 155.97 779.83 1,559.66 9 1 2 79.93 159.86 799.33 1,598.65 10 to 10 1 2 81.93 163.86 819.31 1,638.62 10 1 2 83.98 167.96 839.79 1,679.58 11 to 11 1 2 86.08 172.16 860.79 1,721.57 11 1 2 88.23 176.46 882.31 1,764.61 12 to 12 1 2 90.44 180.87 904.36 1,808.73 12 1 2 92.70 185.39 926.97 1,853.94 13 to 13 1 2 95.02 190.03 950.15 1,900.29 13 1 2 97.39 194.78 973.90 1,947.80 14 to 14 1 2 99.82 199.65 998.25 1,996.50 14 1 2 102.32 204.64 1,023.20 2,046.41 15 to 15 1 2 104.88 209.76 1,048.78 2,097.57 15 1 2 107.50 215.00 1,075.00 2,150.01 16 to 16 1 2 110.19 220.38 1,101.88 2,203.76 16 1 2 112.94 225.88 1,129.43 2,258.85 17 to 17 1 2 115.77 231.53 1,157.66 2,315.32 17 1 2 118.66 237.32 1,186.60 2,373.21 18 to 18 1 2 121.63 243.25 1,216.27 2,432.54 18 1 2 124.67 249.34 1,246.67 2,493.35 19 to 19 1 2 127.78 255.57 1,277.84 2,555.68 19 1 2 130.98 261.96 1,309.79 2,619.57 20 to 20 1 2 134.25 268.51 1,342.53 2,685.06 1 2 1 2 Table C—Table of Redemption Values Providing an Investment Yield of 6 Percent Per Annum for Bonds Bearing Issue Dates Beginning February 1, 1974 Table shows the increase in redemption value for each successive half-year term of holding following the date of issue on Retirement Plan Bonds bearing issue dates beginning February 1, 1974. The redemption values have been determined to provide an investment yield of approximately 6 percent 1 Period after issue date (years) Issue price Redemption values during each half-year period (values increase on first day of period shown) $50.00 $100.00 $500.00 $1,000.00 First 1 2 $50.00 $100.00 $500.00 $1,000.00 1 2 51.50 103.00 51.500 1,030.00 1 to 1 1 2 53.05 106.10 530.50 1,061.00 1 1 2 54.64 109.28 546.40 1,092.80 2 to 2 1 2 56.28 112.56 562.80 1,125.60 2 1 2 57.96 115.92 579.60 1,159.20 3 to 3 1 2 59.70 119.40 597.00 1,194.00 3 1 2 61.49 122.98 614.90 1,229.80 4 to 4 1 2 63.34 126.68 633.40 1,266.80 4 1 2 65.24 130.48 652.40 1,304.80 5 to 5 1 2 67.20 134.40 672.00 1,344.00 5 1 2 69.21 138.42 692.10 1,384.20 6 to 6 1 2 71.29 142.58 712.90 1,425.80 6 1 2 73.43 146.86 734.30 1,468.60 7 to 7 1 2 75.63 151.26 756.30 1,512.60 712 to 8 77.90 155.80 779.00 1,558.00 8 to 8 1 2 80.24 160.48 802.40 1,604.80 8 1 2 82.64 165.28 826.40 1,652.80 9 to 9 1 2 85.12 170.24 851.20 1,702.40 9 1 2 87.68 175.36 876.80 1,753.60 10 to 10 1 2 90.31 180.62 903.10 1,806.20 10 1 2 93.01 186.02 930.10 1,860.20 11 to 11 1 2 95.81 191.62 958.10 1,916.20 11 1 2 98.68 197.36 986.80 1,973.60 12 to 12 1 2 101.64 203.28 1,016.40 2,032.80 12 1 2 104.69 209.38 1,046.90 2,093.80 13 to 13 1 2 107.83 215.66 1,078.30 2,156.60 13 1 2 111.06 222.12 1,110.60 2,221.20 14 to 14 1 2 114.40 228.80 1,144.00 2,288.00 14 1 2 117.83 235.66 1,178.30 2,356.60 15 to 15 1 2 121.36 242.72 1,213.60 2,427.20 15 1 2 125.00 250.00 1,250.00 2,500.00 16 to 16 1 2 128.75 257.50 1,287.50 2,575.00 16 1 2 132.62 265.24 1,326.20 2,652.40 17 to 17 1 2 136.60 273.20 1,366.00 2,732.00 17 1 2 140.69 281.38 1,406.90 2,813.80 18 to 18 1 2 144.91 289.82 1,449.10 2,898.20 18 1 2 149.26 298.52 1,492.60 2,985.20 19 to 19 1 2 153.74 307.48 1,537.40 3,074.80 19 1 2 158.35 316.70 1,583.50 3,167.00 20 to 20 1 2 163.10 326.20 1,631.00 3,262.00 1 Table D—Table of Redemption Values Providing an Investment Yield of 6.50 Percent Per Annum for Bonds Bearing Issue Dates Beginning Aug. 1, 1979 Table shows the increase in redemption value for each successive half-year term of holding following the date of issue on Retirement Plan Bonds bearing issue dates beginning August 1, 1979. The redemption values have been determined to provide an investment yield of approximately 6.50 percent 1 2 Period after issue date (years) Issue price Redemption values during each half-year period (values increase on first day of period shown) $50 $100 $500 $1,000 First 1 2 $50.00 $100.00 $500.00 $1,000.00 1 2 51.62 103.24 516.20 1,032.40 1 to 1 1 2 53.30 106.60 533.00 1,066.00 1 1 2 55.04 110.08 550.40 1,100.80 2 to 2 1 2 56.82 113.64 568.20 1,136.40 2 1 2 58.68 117.36 586.80 1,173.60 3 to 3 1 2 60.58 121.16 605.80 1,211.60 3 1 2 62.54 125.08 625.40 1,250.80 4 to 4 1 2 64.58 129.16 645.80 1,291.60 4 1 2 66.68 133.36 666.80 1,333.60 5 to 5 1 2 68.84 137.68 688.40 1,376.80 5 1 2 71.08 142.16 710.80 1,421.60 6 to 6 1 2 73.40 146.80 734.00 1,468.00 6 1 2 75.78 151.56 757.80 1,515.60 7 to 7 1 2 78.24 156.48 782.40 1,564.80 7 1 2 80.78 161.56 807.80 1,615.60 8 to 8 1 2 83.40 166.80 834.00 1,668.00 8 1 2 86.12 172.24 861.20 1,722.40 9 to 9 1 2 88.92 177.84 889.20 1,778.40 9 1 2 91.80 183.60 918.00 1,836.00 10 to 10 1 2 94.80 189.60 948.00 1,896.00 10 1 2 97.88 195.76 978.80 1,957.60 11 to 11 1 2 101.06 202.12 1,010.60 2,021.20 11 1 2 104.34 208.68 1,043.40 2,086.80 12 to 12 1 2 107.72 215.44 1,077.20 2,154.40 12 1 2 111.22 222.44 1,112.20 2,224.40 13 to 13 1 2 114.84 229.68 1,148.40 2,296.80 13 1 2 118.58 237.16 1,185.80 2,371.60 14 to 14 1 2 122.44 244.88 1,224.40 2,448.80 14 1 2 126.42 252.84 1,264.20 2,528.40 15 to 15 1 2 130.52 261.04 1,305.20 2,610.40 15 1 2 134.76 269.52 1,347.60 2,695.20 16 to 16 1 2 139.14 278.28 1,391.40 2,782.80 16 1 2 143.66 287.32 1,436.60 2,873.20 17 to 17 1 2 148.34 296.68 1,483.40 2,966.80 17 1 2 153.16 306.32 1,531.60 3,063.20 18 to 18 1 2 158.12 316.24 1,581.20 3,162.40 18 1 2 163.26 326.52 1,632.60 3,265.20 19 to 19 1 2 168.58 337.16 1,685.80 3,371.60 19 1 2 174.06 348.12 1,740.60 3,481.20 20 to 20 1 2 179.72 359.44 1,797.20 3,594.40 1 2 1 2 Table E—Table of Redemption Values Providing an Investment Yield of 8.00 Percent Per Annum for Bonds Bearing Issue Dates Beginning November 1, 1980 Note: Period after issue date (years) Issue price Redemption values during each half-year period (values increase on first day of period shown) $50.00 $100.00 $500.00 $1,000.00 First half year $50.00 $100.00 $500.00 $1,000.00 .5 to 1.0 52.00 104.00 520.00 1,040.00 1.0 to 1.5 54.08 108.16 540.80 1,081.60 1.5 to 2.0 56.24 112.48 562.40 1,124.80 2.0 to 2.5 58.50 117.00 585.00 1,170.00 2.5 to 3.0 60.84 121.68 608.40 1,216.80 3.0 to 3.5 63.26 126.52 632.60 1,265.20 3.5 to 4.0 65.80 131.60 658.00 1,316.00 4.0 to 4.5 68.42 136.84 684.20 1,368.40 4.5 to 5.0 71.16 141.32 711.60 1,423.20 5.0 to 5.5 74.02 148.04 740.20 1,480.40 5.5 to 6.0 76.98 153.96 769.80 1,539.60 6.0 to 6.5 80.06 160.12 800.60 1,601.20 6.5 to 7.0 83.26 166.52 832.60 1,665.20 7.0 to 7.5 86.58 173.16 865.80 1,731.60 7.5 to 8.0 90.04 180.08 900.40 1,800.80 8.0 to 8.5 93.64 187.28 936.40 1,872.80 8.5 to 9.0 97.40 194.80 974.00 1,948.00 9.0 to 9.5 101.30 202.60 1,013.00 2,026.00 9.5 to 10.0 105.34 210.68 1,053.40 2,106.80 10.0 to 10.5 109.56 219.12 1,095.60 2,191.20 10.5 to 11.0 113.94 227.88 1,139.40 2,278.80 11.0 to 11.5 118.50 237.00 1,185.00 2,370.00 11.5 to 12.0 123.24 246.48 1,232.40 2,464.80 12.0 to 12.5 128.16 256.32 1,281.60 2,563.20 12.5 to 13.0 133.30 266.60 1,333.00 2,666.00 13.0 to 13.5 138.62 277.24 1,386.20 2,772.40 13.5 to 14.0 144.16 288.32 1,441.60 2,883.20 14.0 to 14.5 149.94 299.88 1,499.40 2,998.80 14.5 to 15.0 155.94 311.88 1,559.40 3,118.80 15.0 to 15.5 162.16 324.32 1,621.60 3,243.20 15.5 to 16.0 168.66 337.32 1,686.60 3,373.20 16.0 to 16.5 175.40 350.80 1,754.00 3,508.00 16.5 to 17.0 182.42 364.84 1,824.20 3,648.40 17.0 to 17.5 189.72 379.44 1,897.20 3,794.40 17.5 to 18.0 197.30 394.60 1,973.00 3,946.00 18.0 to 18.5 205.20 410.40 2,052.00 4,104.00 18.5 to 19.0 213.40 426.80 2,134.00 4,268.00 19.0 to 19.5 221.94 443.88 2,219.40 4,438.80 19.5 to 20.0 230.82 461.64 2,308.20 4,616.40 20.0 to 20.5 240.06 480.12 2,400.60 4,801.20 Table F—Table of Redemption Values Providing an Investment Yield of 9.00 Percent Per Annum for Bonds Bearing Issue Dates Beginning October 1, 1981 Note: Period after issue date (years) Issue price Redemption values during each half-year period (values increase on first day of period shown) $50.00 $100.00 $500.00 $1,000.00 First half year $50.00 $100.00 $500.00 $1,000.00 .5 to 1.0 52.24 104.48 522.40 1,044.80 1.0 to 1.5 54.60 109.20 546.00 1,092.00 1.5 to 2.0 57.06 114.12 570.60 1,141.20 2.0 to 2.5 59.62 119.24 596.20 1,192.40 2.5 to 3.0 62.30 124.60 623.00 1,246.00 3.0 to 3.5 65.12 130.24 651.20 1,302.40 3.5 to 4.0 68.04 136.08 680.40 1,360.80 4.0 to 4.5 71.10 142.20 711.00 1,422.00 4.5 to 5.0 74.30 148.60 743.00 1,486.00 5.0 to 5.5 77.64 155.28 776.40 1,552.80 5.5 to 6.0 81.14 162.28 811.40 1,622.80 6.0 to 6.5 84.80 169.60 848.00 1,696.00 6.5 to 7.0 88.60 177.20 886.00 1,772.00 7.0 to 7.5 92.60 185.20 926.00 1,852.00 7.5 to 8.0 96.76 193.52 967.60 1,935.20 8.0 to 8.5 101.12 202.24 1,011.20 2,022.40 8.5 to 9.0 105.66 211.32 1,056.60 2,113.20 9.0 to 9.5 110.42 220.84 1,104.20 2,208.40 9.5 to 10.0 115.40 230.80 1,154.00 2,308.00 10.0 to 10.5 120.58 241.16 1,205.80 2,411.60 10.5 to 11.0 126.02 252.04 1,260.20 2,520.40 11.0 to 11.5 131.68 263.36 1,316.80 2,633.60 11.5 to 12.0 137.60 275.20 1,376.00 2,752.00 12.0 to 12.5 143.80 287.60 1,438.00 2,876.00 12.5 to 13.0 150.28 300.56 1,502.80 3,005.60 13.0 to 13.5 157.04 314.08 1,570.40 3,140.80 13.5 to 14.0 164.10 328.20 1,641.00 3,282.00 14.0 to 14.5 171.48 342.96 1,714.80 3,429.60 14.5 to 15.0 179.20 358.40 1,792.00 3,584.00 15.0 to 15.5 187.26 374.52 1,872.60 3,745.20 15.5 to 16.0 195.70 391.40 1,957.00 3,914.00 16.0 to 16.5 204.50 409.00 2,045.00 4,090.00 16.5 to 17.0 213.70 427.40 2,137.00 4,274.00 17.0 to 17.5 223.32 446.64 2,233.20 4,466.40 17.5 to 18.0 233.36 466.72 2,333.60 4,667.20 18.0 to 18.5 243.86 487.72 2,438.60 4,877.20 18.5 to 19.0 254.84 509.68 2,548.40 5,096.80 19.0 to 19.5 266.32 532.64 2,663.20 5,326.40 19.5 to 20.0 278.30 556.60 2,783.00 5,566.00 20.0 to 20.5 290.82 581.64 2,908.20 5,816.40 [28 FR 405, Jan. 16, 1963, as amended at 31 FR 7625, May 27, 1966; 35 FR 224, Jan. 7, 1970; 39 FR 4661, Feb. 6, 1974; 45 FR 53393, Aug. 11, 1980; 46 FR 60573, Dec. 11, 1981]