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[Official Guidance]

5/12/2004: Text of IRS Notice 2004-40: May 2004 Interest Rates (PDF) (Internal Revenue Service [IRS])
3 pages. Excerpt: This notice provides guidance as to the corporate bond weighted average interest rate and the permissible range of interest rates specified under § 412(b)(5)(B)(ii)(II) of the Internal Revenue Code. In addition, it provides guidance as to the interest rate on 30-year Treasury securities under § 417(e)(3)(A)(ii)(II), and the weighted average interest rate and permissible ranges of interest rates based on the 30-year Treasury securities rate.
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