Pension Protection Act guidance.
| Position | IRS News |
The IRS has issued guidance on the methodology used to produce the corporate bond yield curve and segmented rates as part of enhanced pension funding rules for companies enacted by the Pension Protection Act of 2006.
IRS Notice 2007-81 covers the use of the yield curve for purposes of applying the funding rules and minimum present value requirements of PPA. The Notice also provides the full yield curve and various segment rates for August 2007 and historical segment rates starting in September 2005.
In addition, the IRS will publish a monthly standard notice...
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