Issue Number: N-2011-100

Notice 2011-100 provides guidance as to the corporate bond weighted average interest rate and the permissible range of interest rates specified under sub section 412(b)(5)(B)(ii)(II) of the Internal Revenue Code as in effect for plan years beginning before 2008. It also provides guidance on the corporate bond monthly yield curve (and the corresponding spot segment rates), and the 24-month average segment rates under sub section 430(h)(2). In addition, this notice provides guidance as to the interest rate on 30-year Treasury securities under sub section 417(e)(3)(A)(ii)(II) as in effect for plan years beginning before 2008, the 30-year Treasury weighted average rate under sub section 431(c)(6)(E)(ii)(I), and the minimum present value segment rates under sub section 417(e)(3)(D) as in effect for plan years beginning after 2007.

Notice 2011-100 will appear in IRB 2011-52 dated Dec. 27, 2011.