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Text of IRS Notice 2013-58: Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates, September 2013 (PDF)
Internal Revenue Service [IRS]
[Official Guidance] Sept. 11, 2013
"For plan years beginning in 2014, based on the segment rates applicable for October 1988 to September 2013, the 25-year averages for the period ending September 30, 2013, of the first, second, and third segment rates are 5.54, 7.02, and 7.77 percent, respectively. For plan years beginning in 2014, the applicable minimum and maximum percentages are 80 percent and 120 percent."
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