Corporate Bond Monthly Yield Curve, The Corresponding Spot Segment Rates Used, & The 24-Month Average Segment Rates

Notice 2018-73 provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates used under § 417(e)(3), and the 24-month average segment rates under § 430(h)(2) of the Internal Revenue Code.  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 30-year Treasury weighted average rate under § 431(c)(6)(E)(ii)(I), as reflected by the application of § 430(h)(2)(C)(iv).

Notice 2018-73 will appear in IRB 2018-40, dated Oct. 1, 2018.

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