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Text of IRS Notice 2015-39: Weighted Average Interest Rates, Yield Curves, and Segment Rates Applicable for May 2015 (PDF)
Internal Revenue Service [IRS]Link to more items from this source
[Official Guidance]
May 12, 2015
"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) ... 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 30-year Treasury weighted average rate under Section 431(c)(6)(E)(ii)(I). The rates in this notice reflect the application of Section 430(h)(2)(C)(iv), which was added by [MAP-21] and amended by section 2003 of [HATFA]."

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