IRS 25-year average segment rates (Funding Table 2A)
The 25-year average segment rates by plan year under IRC §430(h)(2)(C)(iv), after the 5% floor enacted by ARPA §9706 and IIJA §80602, which set the stabilization corridor for §430 funding.
Current value: Segment 1, 25-year average (after 5% floor): 5%; Segment 2, 25-year average (after 5% floor): 5%; Segment 3, 25-year average (after 5% floor): 5.7% as of 2026.
| Plan year | Segment 1, 25-year average (after 5% floor)% | Segment 2, 25-year average (after 5% floor)% | Segment 3, 25-year average (after 5% floor)% |
|---|---|---|---|
| 2020 | 5% | 5.79% | 6.6% |
| 2021 | 5% | 5.64% | 6.43% |
| 2022 | 5% | 5.45% | 6.23% |
| 2023 | 5% | 5.26% | 6.04% |
| 2024 | 5% | 5.13% | 5.88% |
| 2025 | 5% | 5.06% | 5.79% |
| 2026 | 5% | 5% | 5.7% |
Source and verification
- Source
- IRS — Funding Yield Curve Segment Rates, Table 2AIRS Funding Table 2A (published with the monthly notices); the 5% floor of §430(h)(2)(C)(iv)(II)
- Regulation
- IRC §430(h)(2)(C)(iv); ARPA 2021 §9706(a)(1); IIJA 2021 §80602
- Verified
- September 9, 2026Against: IRS Funding Table 2A (irs.gov/retirement-plans/funding-yield-curve-segment-rates).How: scripts/fundingTablesIngest.js reproduced 6 of 6 published plan years (2020-2025) from the live page. 2026 is computed from the period ending 2025-09-30 per the monthly notice (segmentRateStabilization.js) and is not on Table 2A yet.
- Publication rule
- Published annually; the value for a year is expected by November of the prior year. The latest year held here is 2026.
Cite this page: ActuarialOS, “IRS 25-year average segment rates (Funding Table 2A)”, https://actuarialos.io/reference/irs-25-year-average-segment-rates — verified 2026-09-09.
In Excel: =aos_Seg25Avg(2026, 1) The ActuarialOS Excel add-in is free and returns this series with one worksheet function. Download the add-in.
In ActuarialOS these averages define the corridor that stabilizes the 24-month segment rates on a §430 run; an unpublished plan year refuses rather than carrying the prior year forward. About the platform.
Values on this page are transcribed from the cited source and checked against it by an automated instrument; the source governs. Confirm any figure against the notice before relying on it in signed work.