For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, Revenue Ruling 2010-08 indicates the applicable federal rate under section 7520 for March 2010 is 3.2%; down 0.2% from the February rate of 3.4% and up 0.2% from the January rate of 3.0%.  MORE »

For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, Revenue Ruling 2010-06 indicates the applicable federal rate under section 7520 for February 2010 is 3.4%; up 0.4% from the January rate of 3.0% and up 0.2% from the December rate of 3.2%.  MORE »

For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, Revenue Ruling 2010-01 indicates the applicable federal rate under section 7520 for January 2010 is 3.0%; down 0.2% from the December and November rates of 3.2%. In addition, the deemed rate of return for transfers during 2010 to pooled income funds that have been in existence for less than three taxable years is 4.6%; down 0.2% from the 2009 deemed rate of 4.6%.  MORE »

For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, Revenue Ruling 2009-38 indicates the applicable federal rate under section 7520 for December is 3.2%; unchanged from the November and October rates of 3.2%.  MORE »

For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, Revenue Ruling 2009-35 indicates the applicable federal rate under section 7520 for November is 3.2%; unchanged from the October rate of 3.2% and down 0.2% from the September rate of 3.4%.  MORE »

For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, Revenue Ruling 2009-33 indicates the applicable federal rate under section 7520 for October 2009 is 3.2%; down 0.2% from the September and August rates of 3.4%.  MORE »

For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, Revenue Ruling 2009-29 indicates the applicable federal rate under section 7520 for September 2009 is 3.4%; unchanged from the August and July rates of 3.4%.  MORE »

For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, Revenue Ruling 2009-20 indicates the applicable federal rate under section 7520 for July 2009 is 3.4%; up 0.6% from the June rate of 2.8% and up a full 1.0% from the May rate of 2.4%.  MORE »

For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, Revenue Ruling 2009-16 indicates the applicable federal rate under section 7520 for June 2009 is 2.8%; up 0.4% from the May rate of 2.4% and up 0.2% from the April rate of 2.6%.  MORE »

For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, Revenue Ruling 2009-12 indicates the applicable federal rate under section 7520 for May 2009 is 2.4%; down 0.2% from the April rate of 2.6% and unchanged from the March  rate of 2.4%.

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