Internal Revenue Bulletin:  2013-35 

August 26, 2013 

EMPLOYEE PLANS


Table of Contents

Notice 2013-52 Notice 2013-52

This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in August 2013; the 24-month average segment rates; the funding segment rates applicable for August 2013; and the minimum present value rates for July 2013. 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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