CFR›Title 18›Chapter VI›Part 704›Subpart E ContainsSection 704.39CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Subpart E—Standards for Plan Formulation and Evaluation Sections 704.39 § 704.39 Discount rate. AuthoritySec. 402, 79 Stat. 254; 42 U.S.C. 1962d-1.