Today the IRS released Notice 2015-78, which provides guidance regarding qualified student loan bonds under section 144(b) to clarify certain requirements for tax-exempt bond financing for loan programs of general application approved by a state under section 144(b)(1)(B).

Additionally, the IRS released Notice 2015-80, which provides guidance on the corporate bond monthly yield curve, the 24-month average segment rates, the 30-year Treasury securities interest rate, the 30-year Treasury weighted average rate, and the minimum present-value segment rates for November.