Internal Revenue Bulletin:  2014-5 

January 27, 2014 

EMPLOYEE PLANS


Table of Contents

Notice 2014–8Notice 2014–8

This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in January 2014; the 24 month average segment rates; the funding segment rates applicable for January 2014; and the minimum present value rates for December 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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