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|Text of IRS Notice 2021-22: Weighted Average Interest Rates, Yield Curves, and Segment Rates for March 2021 (PDF)|
Internal Revenue Service [IRS]
Mar. 23, 2021
"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] 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 ... This notice does not provide 24-month average segment rates determined ... reflecting the modifications made by Section 9706(a) of [ARPA]. Those rates will be provided in future guidance."
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