This document requests public comments regarding the use of stop loss insurance under section 9815 of the Code by group health plans and their plan sponsors.

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 May 2012; the 24-month average segment rates; the funding transitional segment rates applicable for May 2012; and the minimum present value transitional rates for April 2012.