Internal Revenue Bulletin:  2007-44 

October 29, 2007 

EMPLOYEE PLANS


Notice 2007-81 Notice 2007-81

Interest rate modifications; Pension Protection Act of 2006; targeted segments. As required by section 430(h)(2) of the Code, as added by the Pension Protection Act of 2006, the corporate bond yield curve; the corporate bond yield curve with modifications; and the methodology used to determine these yield curves are set forth. In addition, this notice provides guidance in determining minimum present values under section 417(e)(3).

Notice 2007-82 Notice 2007-82

Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in October 2007; the 24-month average segment rates; the funding transitional segment rates applicable for October 2007; and the minimum present value transitional rates for September 2007.


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