Internal Revenue Bulletin:  2012-39 

September 24, 2012 

EMPLOYEE PLANS


Table of Contents

Notice 2012-56 Notice 2012-56

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 September 2012; the 24-month average segment rates; the funding transitional segment rates applicable for September 2012; and the minimum present value transitional rates for August 2012. The rates in this notice reflect certain changes implemented by the Moving Ahead for Progress in the 21st Century Act, Public Law 112-141 (MAP-21).


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