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Text of IRS Notice 2012-53: Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (PDF)
Internal Revenue Service [IRS]
[Official Guidance] Aug. 7, 2012
IRS-updated figures for pension plan administration as prescribed by Code sections 412, 417, 430 and 431 (the corporate bond weighted average interest rate for April 2012, the three corporate bond segment rates for April 2012, the 30-year Treasury securities weighted average interest rate for April 2012, and the three minimum present value transitional segment rates for March 2012). The notice does not reflect changes to segment rates required under the Moving Ahead for Progress in the 21st Century Act (MAP-21).
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