Bulletin No. 2012-5 January 30, 2012

Notice 2012–10, page 343. Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in January 2012; the 24-month average segment rates; the funding transitional segment rates applicable for January 2012; and the minimum present value transitional rates for December 2011.

ADMINISTRATIVE

Notice 2012–11, page 346. This notice provides transitional relief from information reporting requirements in section 6045B of the Code that apply to issuers of stock with respect to organizational actions that affect the basis of the stock.

Announcement 2012–5, page 348. This document contains corrections to final regulations (T.D. 9517, 2011–15 I.R.B. 610) relating to the enrollment of actuaries.