Notice 2026-31: Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates

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IRS GuideWire

May 15, 2026

Issue Number:    Notice 2026-31

Inside This Issue


Notice 2026-31 sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2026 used under § 417(e)(3)(D), the 24-month average segment rates applicable for May 2026, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv). 

Notice 2026-31 will be in IRB: 2026-23, dated: June 1, 2026


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