Wednesday, August 13, 2014

Fwd: N-2014-48: Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates



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From: Guidewire <irs@service.govdelivery.com>
Date: Wed, Aug 13, 2014 at 8:29 AM
Subject: N-2014-48: Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates
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IRS GuideWire August 13, 2014

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Issue Number:    N-2014-48

Inside This Issue


Notice 2014-48 sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2014 used under § 417(e)(3)(D), the 24-month average segment rates applicable for August 2014, and the 30-year Treasury rates.  These rates reflect the application of § 430(h)(2)(C)
(iv), which was added by the Moving Ahead for Progress in the 21st Century Act, Public Law 112-141 (MAP-21) and amended by section 2003 of the Highway and Transportation Funding Act of 2014 (HATFA).

The notice will appear in the IRB 2014-36 dated Sept. 2, 2014.

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