Notice 2026-02: Updates on the corporate bond monthly yield curve

Notice 2026-02 sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2025 used under § 417(e)(3)(D), the 24-month average segment rates applicable for December 2025, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv).

Notice 2026-02 will be in IRB: 2026-2, dated: January 5, 2026

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