April 2026 Weighted Average Interest Rates, Yield Curves, and Segment Rates
The IRS published Notice 2026-26 providing the April 2026 segment rates used for single-employer and multiemployer pension plan funding calculations under IRC Sections 430 and 431. The document includes the March 2026 spot segment rates (first: 4.24%, second: 5.35%, third: 6.25%), the 24-month average segment rates for April 2026 (adjusted: first 4.75%, second 5.25-5.27%, third 5.84%), and the corporate bond yield curve for March 2026.
Foreign Insurance Companies Asset Percentages, Investment Yields 2026
Rev. Proc. 2026-19 provides updated domestic asset/liability percentages and domestic investment yields for foreign insurance companies to compute minimum effectively connected net investment income under IRC § 842(b) for taxable years beginning after December 31, 2024. Foreign life insurance companies use 128.2% and 2.1%; foreign property and liability insurance companies use 202.4% and 2.2%.
Submit Evidence for Child Benefit via Online Form
HMRC has published guidance for Child Benefit applicants on how to submit requested evidence via an online form. Applicants who receive a letter requesting evidence must submit it within 14 days of receiving the letter. If evidence is not provided within this timeframe, HMRC will make a decision based on existing information. Applicants will receive a response letter within 15 working days confirming eligibility.
Countries Improve Tax Systems Through National Reforms: Key Findings from 2025 Index
Tax Foundation analysis examines the 10-year trajectory of the International Tax Competitiveness Index (2016-2025), identifying Greece (+12), the United States (+10), and Hungary, Canada, and Mexico (+5 each) as the largest overall improvers. The paper argues that national legislative reforms—lower tax penalties on new investment, simpler rate structures, broader consumption taxes, and cleaner cross-border rules—delivered more reliable improvements than multilateral approaches such as the OECD BEPS project and Two-Pillar Solution.