Revenue Ruling 2014-11 announcing the rates of interest is attached and will appear in Internal Revenue Bulletin 2014-14, dated March 31, 2014.

Notice 2014-16 provides guidance as to the corporate bond weighted average interest rate and the permissible range of interest rates specified under § 412(b)(5)(B)(ii)(II) of the Internal Revenue Code as in effect for plan years beginning before 2008. Notice 2014-16 will be in IRB 2014-14, dated arch 31, 2014.