{
  "slug": "irs-25-year-average-segment-rates",
  "kind": "seg25Average",
  "title": "IRS 25-year average segment rates (Funding Table 2A)",
  "definition": "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.",
  "regulation": "IRC §430(h)(2)(C)(iv); ARPA 2021 §9706(a)(1); IIJA 2021 §80602",
  "keyFormat": "planYear",
  "unit": "percent",
  "columns": [
    {
      "key": "segment1",
      "label": "Segment 1, 25-year average (after 5% floor)",
      "unit": "%"
    },
    {
      "key": "segment2",
      "label": "Segment 2, 25-year average (after 5% floor)",
      "unit": "%"
    },
    {
      "key": "segment3",
      "label": "Segment 3, 25-year average (after 5% floor)",
      "unit": "%"
    }
  ],
  "cadence": {
    "kind": "annual",
    "rule": "Published annually; the value for a year is expected by November of the prior year. The latest year held here is 2026."
  },
  "source": {
    "name": "IRS — Funding Yield Curve Segment Rates, Table 2A",
    "url": "https://www.irs.gov/retirement-plans/funding-yield-curve-segment-rates",
    "citation": "IRS Funding Table 2A (published with the monthly notices); the 5% floor of §430(h)(2)(C)(iv)(II)"
  },
  "attested": {
    "on": "2026-09-09",
    "against": "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."
  },
  "addin": {
    "fn": "aos_Seg25Avg",
    "example": "=aos_Seg25Avg(2026, 1)",
    "note": "The ActuarialOS Excel add-in is free and returns this series with one worksheet function."
  },
  "basis": null,
  "platform": "In ActuarialOS these averages define the corridor that stabilizes the 24-month segment rates on a §430 run; an unpublished plan year refuses rather than carrying the prior year forward.",
  "disclaimer": "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.",
  "contentHash": "c5a5b54c588933bb70cda1caa3e0d7bd91071c6ad0b9c96f38a7d4d33e39326e",
  "current": {
    "key": 2026,
    "values": [
      5,
      5,
      5.7
    ]
  },
  "rows": [
    {"key":2020,"values":[5,5.79,6.6]},
    {"key":2021,"values":[5,5.64,6.43]},
    {"key":2022,"values":[5,5.45,6.23]},
    {"key":2023,"values":[5,5.26,6.04]},
    {"key":2024,"values":[5,5.13,5.88]},
    {"key":2025,"values":[5,5.06,5.79]},
    {"key":2026,"values":[5,5,5.7]}
  ]
}