Internal Revenue Bulletin:  2014-27 

June 30, 2014 

EMPLOYEE PLANS


Table of Contents

Notice 2014–41Notice 2014–41

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