Part III --- Administrative, Miscellaneous, and Procedural IRS Notice 2008-24 - Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates Notice 2008-24 provides guidance as to the corporate bond weighted average interest rate and the permissible range of interest rates specified under § 412(b)(5)(B)(ii)(II) of the Internal Revenue Code. It also provides guidance on the corporate bond monthly yield curve (and the corresponding spot segment rates), the 24-month average segment rates, and the funding transitional segment rates under § 430(h)(2). In addition, this notice provides guidance as to the interest rate on 30-year Treasury securities under § 417(e)(3)(A)(ii)(II) as in effect for plan years beginning before 2008, and the minimum present value segment rates under § 417(e)(3)(D) as in effect for plan years beginning after 2007. Notice 2008-24 will be published in Internal Revenue Bulletin 2008-8, dated Feb. 25, 2008." Related Links:
Friday, February 8, 2008
IRS Notice 2008-24 - Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates
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