Tuesday - February 3, 2026
IRS Issues Notice on Update for Weighted Average Interest Rates, Yield Curves, Segment Rates
February 03, 2026
WASHINGTON, Feb. 3 -- The Internal Revenue Service issued the following notice (No. 2026-12) on Feb. 2, 2026, entitled "Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates".

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This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates used under Sec. 417(e)(3), and the 24-month average segment rates under Sec. 430(h)(2) of the Internal Revenue Code. In addition, this notice provides . . .

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