# Corporate Bond Yield Curve for Determining Present Value
> **IRS** · Final regulations. · Published 2024-01-12 · Effective 2024-01-12 · 89 FR 2127
## Document
- **Document number:** 2024-00552
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 89 FR 2127
- **CFR reference:** 26 CFR 1
- **Publication date:** 2024-01-12
- **Effective date:** 2024-01-12
- **Treasury docket:** TD 9986
## Abstract

This document sets forth final regulations specifying the methodology for constructing the corporate bond yield curve that is used to derive the interest rates used in calculating present value and making other calculations under a defined benefit plan, as well as for discounting unpaid losses and estimated salvage recoverable of insurance companies. These regulations affect participants in, beneficiaries of, employers maintaining, and administrators of certain retirement plans, as well as insurance companies.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2024/01/12/2024-00552/corporate-bond-yield-curve-for-determining-present-value)
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