N-2019-21: Interest rates

Internal Revenue Service (IRS) sent this bulletin at 03/14/2019 10:10 AM EDT

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March 14, 2019

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Issue Number: N-2019-21

Inside This Issue

Notice 2019-21 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 2019-21 will be in IRB: 2019-14, dated April 1, 2019.

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