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Text of IRS Notice 2014-78: Weighted Average Interest Rates, Yield Curves, and Segment Rates Applicable for December, 2014 (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Dec. 9, 2014
"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates used under Section 417(e)(3), and the 24-month average segment rates under Section 430(h)(2) of the Internal Revenue Code. In addition, this notice provides guidance as to the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate ... The rates in this notice reflect the application of Section 430(h)(2)(C)(iv), which was added by [MAP-21] and amended by [HATFA]." [Also available: Recent corporate bond yield curve spot rates spreadsheet.]

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