Notice 2024-76provides guidance on the corporate bond monthly yield curve for September 2024, the corresponding spot segment rates used under § 417(e)(3), and the 24-month average segment rates under § 430(h)(2) of the Internal Revenue Code. In addition, this notice provides guidance as to the interest rate on 30-year Treasury securities under § 417(e)(3)(A)(ii)(II) as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate under § 431(c)(6)(E)(ii)(I).

Notice 2024-76 will be published in Internal Revenue Bulletin 2024-45, on November 4, 2024.