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Internal Revenue Bulletin 2024-5 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9986, page 610. These regulations specify the methodology for constructing the corporate bond yield curve that is used to derive the interest rates used in calculating present value and making other calculations under a defined benefit plan, as well as for discounting unpaid losses and estimated salvage recoverable of insurance companies.

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▸Contents — Internal Revenue Bulletin 2024-5

Internal Revenue Bulletin 2024-5

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