We’ve been saying for years that there is a direct correlation between oil prices and interest rates.  I’m sure we’re all enjoying the feeling we get at the pump while our own personal investments are taking a hit in the commodity sector.  
Win some, lose some!  
We believe that the following rates applied to the RP-2014 Base Mortality Table with an MP 2014 projection for future mortality improvement will give you a pretty good indication of the price of a group annuity contract. Use the smaller rate for small contracts.