EMPLOYEE PLANS

Notice 2014–78, page 998. This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2014 used under § 417(e)(3)(D), the 24-month average segment rates applicable for December 2014, and the 30-year Treasury rates. These rates reflect the application of § 430(h)(2)(C)(iv), which was added by the Moving Ahead for Progress in the 21st Century Act, Public Law 112–141 (MAP– 21) and amended by section 2003 of the Highway and Transportation Funding Act of 2014 (HATFA).