The IRS issued a notice providing guidance on the corporate bond monthly yield curve, the corresponding spot segment rates for Sept. 2025 used under I.R.C. §417(e)(3)(D), the 24-month average segment rates applicable for Oct. 2025, and the 30-year Treasury rates, as reflected by the application of I.R.C. §430(h)(2)(C)(iv). [Notice 2025-73, 2025-51 I.R.B. __ (Dec. 15, 2025)]
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