RS Newswire December 16, 2022
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IRS Resources
Issue Number: N-2023-05
Inside This Issue
Notice 2023-05 sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for December 2022 used under § 417(e)(3)(D), the 24-month average segment rates applicable for December 2022, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv).
Notice 2023-05 will be in IRB: 2023-2, dated January 10, 2023.