N-2022-02, interest rates, Dec. 2021

Internal Revenue Service (IRS) sent this bulletin at 12/16/2021 12:47 PM EST

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Dec. 16, 2021

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Issue Number: N-2022-02

Inside This Issue

Notice 2022-02 sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for December 2021 used under § 417(e)(3)(D), the 24-month average segment rates applicable for December 2021, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv).

WILL BE IN IRB: 2022-2 Jan. 10, 2022

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