IRS Notice: Interest Rates, Yield Rates, Segment Rates for Pension Plan Minimum Funding (IRC §412)

The IRS published a notice on the corporate bond monthly yield curve, the corresponding spot segment rates used under Treasury Regulations Section 417(e)(3), and the 24-month average segment rates under IRS Section 430(h)(2) of the Internal Revenue Code. The notice provides guidance as to 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 under IRS Code Section 431(c)(6)(E)(ii)(I). [Notice 2025-35, 2025-27 I.R.B. 8 (June 30, 2025)]

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