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IRS GuideWire May 15, 2024

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Issue Number:    N-2024-40

Inside This Issue
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*_Notice 2024-40 [ [link removed] ]_* provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates used under § 417(e)(3), and the 24-month average segment rates under § 430(h)(2) of the Internal Revenue Code. 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 and the 30-year Treasury weighted average rate under § 431(c)(6)(E)(ii)(I).

*Notice 2024-40* will be published in Internal Revenue Bulletin 2024-24, on June 10, 2024.

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