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Funding Yield Curve Segment Rates, Updated for May 2008
Internal Revenue Service [IRS] 
[Official Guidance] May 12, 2008
Excerpt: The 24-month segment rates are used for minimum funding requirements if a plan's first plan year begins after 2007, or if an election is made not to use the transitional rule of §430(h)(2)(G) of the Code. The following rates are the 24-month segment rates for use with respect to the applicable month and year listed.
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