N-2019-35: Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates, May 2019
Internal Revenue Service (IRS) sent this bulletin at 05/16/2019 02:05 PM EDT
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Issue Number: N-2019-35Inside This IssueNotice 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. Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259. This message was distributed automatically from the IRS GuideWire mailing list. Please Do Not Reply To This Message. |