The IRS published a notice providing guidance on the updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2025 used under I.R.C. §417(e)(3)(D), the 24-month average segment rates applicable for February 2025, and the 30-year Treasury rates, as reflected by the application of §430(h)(2)(C)(iv). [Notice 2025-14, 2025-10 I.R.B. __ March 3, 2025)]
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