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Text of IRS Notice 2019-61: Weighted Average Interest Rates, Yield Curves, and Segment Rates for November 2019 (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Nov. 18, 2019 "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)." MORE >> |
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