EMPLOYEE PLANS
Internal Revenue Bulletin 2018-11 · 2026-10-03 edition · updated 2026-10-04 · United States
Notice 2018–11, page 425. This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2018 used under § 417(e)(3)(D), the 24-month average segment rates applicable for January 2018, 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 (MAP21) and amended by section 2003 of the Highway and Transportation Funding Act of 2014 (HATFA).
REG-133491–17, page 430. These proposed regulations contain proposals to amend the definition of short-term limited duration insurance (STLDI) for purposes of its exclusion from the definition of individual health insurance coverage. Although STLDI is not an excepted bene
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