Notice 2015-71 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).  

Notice 2015-60 provides the adjusted applicable dollar amount to be multiplied by the average number of covered lives for purposes of the Patient-Centered Outcomes Research Institute (PCORI) fees imposed by sections 4375 and 4376 for policy years and plan years that end on or after October 1, 2015, and before October 1, 2016.