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Posted

If electing the full yield curve instead of the segment rates, are the monthly choices the same as when electing the segment rates....the month of the valuation date or one of the four prior months?? Or are the options different if electing the full yield curve?? Thanks.

Posted
If electing the full yield curve instead of the segment rates, are the monthly choices the same as when electing the segment rates....the month of the valuation date or one of the four prior months?? Or are the options different if electing the full yield curve?? Thanks.

Yield curve determined for month containing valuation date. Elections of valuation date month or preceding 4 months apply to segment rates. 1.430(h)(2)-1(e). Thus "The" yield curve.

The material provided and the opinions expressed in this post are for general informational purposes only and should not be used or relied upon as the basis for any action or inaction. You should obtain appropriate tax, legal, or other professional advice.

Posted

Choose wisely, you will be stuck with it for a while.

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The material provided and the opinions expressed in this post are for general informational purposes only and should not be used or relied upon as the basis for any action or inaction. You should obtain appropriate tax, legal, or other professional advice.

Posted

Thanks. I understand we'd be stuck with the Yield Curve, but we're just checking our options and wanted to clarify. Thanks again.

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