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

The IRS has issued updated notice on corporate bond monthly yield curves, segment rates, and Treasury interest rates that pension plan administrators must use for funding calculations. The notice provides specific rates for February and March 2026, including 24-month average segment rates under I.R.C. §430(h)(2) for determining target normal costs and funding targets, minimum present value segment rates under I.R.C. §417(e)(3), and 30-year Treasury weighted average rates under I.R.C. §431(c)(6)(E)(ii)(I) for multiemployer plans. [IRS Notice 2026-19, 03/18/26]

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