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TREAS/IRS RIN: 1545-BQ57 Publication ID: Fall 2023 
Title: Corporate Bond Yield Curve for Determining Present Value  

These regulations will set forth the methodology for determining the corporate bond yield curves that are used to determine minimum funding under section 430.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.430(h)(2)-1   
Legal Authority: 26 U.S.C. 430    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  06/23/2023  88 FR 41047   
NPRM Comment Period End  08/22/2023 
Public Hearing  08/30/2023 
Final Action  01/00/2024 
Additional Information: REG-124123-22 Drafting attorney: Arslan Malik (202) 317-6700 Reviewing attorney: Linda Marshall (202) 317-6700 Treasury attorney: Harlan Weller (202) 622-1001 CC:EEE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Arslan Malik
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5422,
Washington, DC 20224
Phone:202 317-6700
Fax:855 604-6086