Notice 2015-14 updates and amplifies the procedures for the allocation of credits under the qualifying advanced coal project program of Section 48A by announcing the immediate beginning of the 2015 reallocation round of the Section 48A Phase III program. Applications for allocations of these credits must be filed with the Department of Energy and the Internal Revenue Service by April 1, 2015.
Notice 2015-19 provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates used under Section 417(e)(3), and the 24-month average segment rates under Section 430(h)(2). The notice also provides guidance as to the interest rate on 30-year Treasury securities under Section 417(e)(3)(A)(ii)(II) as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate under Section 431(c)(6)(E)(ii)(I).
Revenue Ruling 2015-4 provides various prescribed rates for federal income tax purposes including the applicable federal interest rates, the adjusted applicable federal interest rates, the adjusted federal long-term rate, and the adjusted federal long-term tax-exempt rate.