Fwd: N-2014-41: Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates

---------- Forwarded message ----------
From: Guidewire <irs@service.govdelivery.com>
Date: Wed, Jun 11, 2014 at 8:49 AM
Subject: N-2014-41: Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates
To: iammejtm@gmail.com

IRS GuideWire June 11,2014

News Essentials What's Hot News Releases IRS - The Basics IRS Guidance Media Contacts Facts & Figures Problem Alerts Around The Nation e-News Subscriptions IRS Resources Compliance & Enforcement Contact My Local Office Filing Options Forms & Pubs Frequently Asked Questions News Taxpayer Advocate Where to File

Issue Number:    N-2014-41 Inside This Issue Notice 2014-41 provides guidance as to the corporate bond weighted average interest rate and the permissible range of interest rates specified under § 412(b)(5)(B)(ii)(II) of the Internal Revenue Code as in effect for plan years beginning before 2008.  It also provides guidance on the corporate bond monthly yield curve (and the corresponding spot segment rates), and the 24-month average segment rates under § 430(h)(2).  In addition, this notice provides guidance as to the interest rate on 30-year Treasury securities under § 417(e)(3)(A)(ii)(II) as in effect for plan years beginning before 2008, the 30-year Treasury weighted average rate under § 431(c)(6)(E)(ii)(I), and the minimum present value segment rates under § 417(e)(3)(D) as in effect for plan years beginning after 2007.  The rates in this notice reflect certain changes implemented by the Moving Ahead for Progress in the 21st Century Act, Public Law 112-141 (MAP-21). Notice 2014-41 will be in IRB 2014-27, dated June 30, 2014. Back to Top Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259. This message was distributed automatically from the IRS GuideWire mailing list. Please Do Not Reply To This Message.

---

Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need to use your email address to log in. If you have questions or problems with the subscription service, please contact subscriberhelp.govdelivery.com.

This service is provided to you at no charge by the Internal Revenue Service (IRS).

---

This email was sent to iammejtm@gmail.com by: Internal Revenue Service (IRS) · Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington DC 20535

--
Jeremy Tobias Matthews