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N-2010-20: 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]
Feb. 5, 2010
Notice 2010-20 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. 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 ? 430(h)(2). In addition, this notice provides guidance as to the interest rate on 30-year Treasury securities under ? 417(e)(3)(A)(ii)(II) as in effect for plan years beginning before 2008, and the minimum present value segment rates under ? 417(e)(3)(D) as in effect for plan years beginning after 2007.

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