IRS Notice: Updated Interest Rates for Pension Plan Calculations (IRC §430)

The IRS has published updated interest rates that pension plans must use for various calculations. The notice provides the corporate bond monthly yield curve, 24-month average segment rates under I.R.C. §430(h)(2) for determining funding targets, minimum present value segment rates under I.R.C. §417(e)(3), and 30-year Treasury rates under I.R.C. §431(c)(6)(E)(ii)(I) for multiemployer plans. The rates are derived from December 2025 data and are applicable for January 2026 plan calculations. [IRS Notice 2026-12 (Jan. 13, 2026)]

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