Notice 2023-5, page 324.

Internal Revenue Bulletin 2023-2 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for December 2022 used under § 417(e)(3)(D), the 24-month average segment rates applicable for December 2022, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv).

EMPLOYEE PLANS, EXCISE TAX¶

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▸Contents — Internal Revenue Bulletin 2023-2

Internal Revenue Bulletin 2023-2

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