IRS Issues Notice on Updated Interest Rates for Pension Plan Funding Calculations

The IRS has issued notice providing updated interest rates that pension plans must use for funding calculations. The notice includes the corporate bond monthly yield curve, spot segment rates, and 24-month average segment rates for determining minimum funding requirements under I.R.C. §430. For March 2026, the spot first, second, and third segment rates are 4.24, 5.35, and 6.25 respectively. The notice also provides 30-year Treasury securities rates used for calculating current liability for multiemployer plans under I.R.C. §431. [IRS Notice 2026-26, 04/13/26]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.