Table of Contents

• Notice 2012-66
  • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
  • YIELD CURVE AND SEGMENT RATES
  • 30-YEAR TREASURY SECURITIES INTEREST RATES
  • MINIMUM PRESENT VALUE SEGMENT RATES
  • DRAFTING INFORMATION
• Rev. Proc. 2012-43
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. ELIGIBILITY
  • SECTION 5. CONSIDERATION OF REDUCTION REQUEST
  • SECTION 6. EFFECTIVE DATE
  • SECTION 7. DRAFTING INFORMATION
• Rev. Proc. 2012-44
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. TABLES OF DISCOUNT FACTORS
  • SECTION 5. DRAFTING INFORMATION
• Rev. Proc. 2012-45
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. TABLES OF DISCOUNT FACTORS
  • SECTION 5. DRAFTING INFORMATION