Notice 2009-16
provides guidance as to the corporate bond weighted average interest
rate and the permissible range of interest rates specified under §
412(b)(5)(B)(ii)(II) of the Internal Revenue Code. It also provides
guidance on the corporate bond monthly yield curve (and the
corresponding spot segment rates), the 24-month average segment rates
and the funding transitional segment rates under § 430(h)(2). In
addition, this notice provides guidance as to the interest rate on
30-year Treasury securities under § 417(e)(3)(A)(ii)(II) as in effect
for plan years beginning before 2008, and the minimum present value
segment rates under § 417(e)(3)(D) as in effect for plan years
beginning after 2007.
Notice 2009-16 will be in Internal Revenue Bulletin 2009-8, dated February 23, 2009.
Posted by Min Young Choi, Associate Editor, Wealth Strategies Journal.
Notice 2009-16 will be in Internal Revenue Bulletin 2009-8, dated February 23, 2009.
Posted by Min Young Choi, Associate Editor, Wealth Strategies Journal.
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