The IRS has issued guidance on the methodology used to produce the
corporate bond yield curve and segmented rates as part of enhanced
pension funding rules for companies enacted by the Pension Protection
Act of 2006.
IRS Notice 2007-81 covers the use of the yield curve for purposes
of applying the funding rules and minimum present value requirements of
PPA. The Notice also provides the full yield curve and various segment
rates for August 2007 and historical segment rates starting in September
2005.
In addition, the IRS will publish a monthly standard notice
containing updated monthly yields along with the additional rates
required under the provisions of PPA. The initial yield curve, as well
as monthly updates will also be posted on the IRS's website,
www.irs.gov, and on the Treasury's Economic Policy page at
http://ustreas.gov.
Read more at www.irs.gov/newsroom/article/0,,id=174678,00.html.
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