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Non-precedential legal advice re: Proper Method of Allocation and Apportionment of Prior Period Compensation Expense Deductions Under Treas. Reg. Sections 1.861-8 and 1.861-14, Temp. Treas. Reg. Sections 1.861-8T and 1.861-14T, and I.R.C. Section 199

Generally (except for certain plans under Sections 104, 105, and 402 of the Pension Protection Act of 2006 and CSEC plans under Section 414(y)), for funding purposes, single-employer plans are required to use the 24-month average segment rates determined under Section 430(h)(2) of the Code, as amended by the Moving Ahead for Progress in the 21st Century Act (MAP-21), the Highway and Transportation Funding Act of 2014 (HATFA), and the Bipartisan Budget Act of 2015 (BBA). obÌåÓýever, a plan sponsor is permitted to elect to use the monthly yield curve under Section 430(h)(2)(D)(ii) in place of the segment rates.

These documents are prepared by field attorneys in the Office of Chief Counsel, reviewed by an Associate Office, and subsequently issued to field or service center campus employees of the Internal Revenue Service.

These documents are prepared by field attorneys in the Office of Chief Counsel, reviewed by an Associate Office, and subsequently issued to field or service center campus employees of the Internal Revenue Service.

Legal advice signed by executives in the National Office of the Office of Chief Counsel and issued to Internal Revenue Service personnel who are national program executives and managers.

These tables provide the monthly pension segment rates and the corridor limits that apply to them.

Fall 2008 Bulletin

This table provides the monthly weighted-average rates and the monthly average rates of 30-year Treasury Securities. These rates are used in the determination of (1) the full funding limitation and current liability of a plan and (2) the minimum present value of a participant's benefit.