What is the standard interest rate used for a New Comp Plan?

I have seen both 7.5 % and 8.5 % used.

Thank you

AJM

When performing non-discrimination testing one must select an interest rate between 7.5% and 8.5% for most of the calculations. When given that choice, it is permissible to use any rate within that range. The definition of that range is that such an interest rate is a "standard" interest rate.