SECTION 9. DRAFTING AND
Internal Revenue Bulletin 2008-34 · 2026-10-03 edition · updated 2026-10-04 · United States
CONTACT INFORMATION
The principal author of this notice is Philip Tiegerman of the Office of Associate Chief Counsel (Passthroughs and Special Industries). However, other personnel from the IRS and Treasury participated in its development. For further information regarding this notice, contact Mr. Tiegerman at (202) 622–3110.
Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates
Notice 2008–69
This notice 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 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), the
(4) Basis of property . The basis of property is determined under the principles of § 1.46–3(a) and (c).
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