N-2014-50: Corporate Bond Monthly Yield Curve

Internal Revenue Service (IRS) sent this bulletin at 09/11/2014 02:47 PM EDT

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September 11, 2014

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Issue Number: N-2014-50

Inside This Issue

Notice 2014-50 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). The rates in this notice 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, Public Law 113-159 (HATFA).

Notice 2014-50 will be published in Internal Revenue Bulletin 2014-40 on Sept. 29.

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