Excerpt: Effective for March 2002, the Service will determine and publish the rate of interest on 30-year Treasury Securities solely on the basis of the monthly average of the daily determination of yield on the 30-year Treasury bond maturing in February 2031. The Service will determine and publish the average yield on such basis for an interim period, pending the enactment of legislative changes to §§ 412 and 417 that address the discontinuance of the 30-year Treasury bond.