N-2019-35: Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates, May 2019

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IRS GuideWire May 16, 2019

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Issue Number:    N-2019-35

Inside This Issue


Notice 2019-35  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 2019-35 will be in IRB 2019-23 dated, June 3, 2019.

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