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Text of IRS Notice 2009-57: Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
July 10, 2009

4 pages. "This notice provides guidance as to the corporate bond weighted average interest rate and the permissible range of interest rates specified under Section 412(b)(5)(B)(ii)(II) of the Internal Revenue Code. It also provides guidance on the corporate bond monthly yield curve (and the corresponding spot segment rates), the 24-month average segment rates, and the funding transitional segment rates under Section 430(h)(2). In addition, this notice provides guidance as to the interest rate on 30-year Treasury securities under Section 417(e)(3)(A)(ii)(II) as in effect for plan years beginning before 2008, and the minimum present value segment rates under Section 417(e)(3)(D) as in effect for plan years beginning after 2007."

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