PBGC-style interest rate tables
k1, rate for 1st deferral period = immediate rate - 0.0075, minimum of 0.04
d1, length of 1st deferral period = 7 years
k2, rate for 2nd deferral period = immediate rate - 0.02, minimum of 0.04
d2, length of 2nd deferral period = 8 years
k3, rate for balance of deferral = 0.04