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IRS GuideWire Dec. 16, 2024

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Issue Number:    N-2025-01

Inside This Issue


Notice 2025-01 sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2024 used under § 417(e)(3)(D), the 24-month average segment rates applicable for December 2024, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv).

Notice 2025-01 will be published in Internal Revenue Bulletin 2025-3, on Jan. 13, 2025.

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