72(t) Interest Rates
Jul 10 The maximum 72(t) interest rate for July 2010 will remain at 3.45%. This is the higher of the Federal mid-term annual 120% rates for May (3.45%) and June (3.27%). The June rate was announced in Internal Revenue Bulletin 2010-23
Jun 10 The maximum 72(t) interest rate for June 2010 will increase to 3.45%. This is the higher of the Federal mid-term annual 120% rates for April (3.25%) and May (3.45%). The May rate was announced in Internal Revenue Bulletin 2010-18.
May 10 The maximum 72(t) interest rate for May 2010 will decrease to 3.25%. This is the higher of the Federal mid-term annual 120% rates for March (3.23%) and April (3.25%). The April rate was announced in Internal Revenue Bulletin 2010-14.
Apr 10 The maximum 72(t) interest rate for April 2010 will remain at 3.39%. This is the higher of the Federal mid-term annual 120% rates for February (3.39%) and March (3.23%). The March rate was announced in Internal Revenue Bulletin 2010-10.
Mar 10 The maximum 72(t) interest rate for March 2010 will increase to 3.39%. This is the higher of the Federal mid-term annual 120% rates for January (2.95%) and February (3.39%). The February rate was announced in Internal Revenue Bulletin 2010-6.
Feb 10 The maximum 72(t) interest rate for February 2010 will remain at 3.16%. This is the higher of the Federal mid-term annual 120% rates for December (3.16%) and January (2.95%). The January rate was announced in Internal Revenue Bulletin 2010-2.
Jan 10 The maximum 72(t) interest rate for January 2010 will decrease to 3.16%. This is the higher of the Federal mid-term annual 120% rates for November (3.10%) and December (3.16%). The December rate was announced in Internal Revenue Bulletin 2009-49.
Dec 09 The maximum 72(t) interest rate for December 2009 will decrease to 3.20%. This is the higher of the Federal mid-term annual 120% rates for October (3.20%) and November (3.10%). The November rate was announced in Internal Revenue Bulletin 2009-44.
Nov 09 The maximum 72(t) interest rate for November 2009 will stay at 3.45%. This is the higher of the Federal mid-term annual 120% rates for September (3.45%) and October (3.20%). The October rate was announced in Internal Revenue Bulletin 2009-40.
Oct 09 The maximum 72(t) interest rate for October 2009 will increase to 3.45%. This is the higher of the Federal mid-term annual 120% rates for August (3.37%) and September (3.45%). The September rate was announced in Internal Revenue Bulletin 2009-37.
Sep 09 The maximum 72(t) interest rate for September 2009 will increase to 3.37%. This is the higher of the Federal mid-term annual 120% rates for July (3.32%) and August (3.37%). The August rate was announced in Internal Revenue Bulletin 2009-31.
Aug 09 The maximum 72(t) interest rate for August 2009 will increase to 3.32%. This is the higher of the Federal mid-term annual 120% rates for June (2.71%) and July (3.32%). The July rate was announced in Internal Revenue Bulletin 2009-28.
Jul 09 The maximum 72(t) interest rate for July 2009 will increase to 2.71%. This is the higher of the Federal mid-term annual 120% rates for May (2.47%) and June (2.71%). The June rate was announced in Internal Revenue Bulletin 2009-22.
Jun 09 The maximum 72(t) interest rate for June 2009 will remain at 2.59%. This is the higher of the Federal mid-term annual 120% rates for April (2.59%) and May (2.47%). The May rate was announced in Internal Revenue Bulletin 2009-19.
May 09 The maximum 72(t) interest rate for May 2009 will increase to 2.59%. This is the higher of the Federal mid-term annual 120% rates for March (2.33%) and April (2.59%). The April rate was announced in Internal Revenue Bulletin 2009-14.
Apr 09 The maximum 72(t) interest rate for April 2009 will decrease to 2.33%. This is the higher of the Federal mid-term annual 120% rates for February (1.98%) and March (2.33%). The March rate was announced in Internal Revenue Bulletin 2009-10.
Mar 09 The maximum 72(t) interest rate for March 2009 will decrease to 2.48%. This is the higher of the Federal mid-term annual 120% rates for January (2.48%) and February (1.98%). The February rate was announced in Internal Revenue Bulletin 2009-6.
Feb 09 The maximum 72(t) interest rate for February 2009 will decrease to 3.43%. This is the higher of the Federal mid-term annual 120% rates for December (3.43%) and January (2.48%). The January rate was announced in Internal Revenue Bulletin 2009-2.
Jan 09 The maximum 72(t) interest rate for January 2009 will decrease to 3.57%. This is the higher of the Federal mid-term annual 120% rates for November (3.57%) and December (3.43%). The December rate was announced in Internal Revenue Bulletin 2008-49.
Dec 08 The maximum 72(t) interest rate for December 2008 will decrease to 3.81%. This is the higher of the Federal mid-term annual 120% rates for October (3.81%) and November (3.57%). The November rate was announced in Internal Revenue Bulletin 2008-45.
Nov 08 The maximum 72(t) interest rate for November 2008 will decrease to 4.16%. This is the higher of the Federal mid-term annual 120% rates for September (4.16%) and October (3.81%). The October rate was announced in Internal Revenue Bulletin 2008-40.
Oct 08 The maximum 72(t) interest rate for October 2008 will remain the same, at 4.26%. This is the higher of the Federal mid-term annual 120% rates for August (4.26%) and September (4.16%). The September rate was announced in Internal Revenue Bulletin 2008-36.
Sep 08 The maximum 72(t) interest rate for September 2008 will increase to 4.26%. This is the higher of the Federal mid-term annual 120% rates for July (4.14%) and August (4.26%). The August rate was announced in Internal Revenue Bulletin 2008-31.
Aug 08 The maximum 72(t) interest rate for August 2008 will increase to 4.14%. This is the higher of the Federal mid-term annual 120% rates for June (3.84%) and July (4.14%). The June rate was announced in Internal Revenue Bulletin 2008-26.
Jul 08 The maximum 72(t) interest rate for July 2008 will increase to 3.84%. This is the higher of the Federal mid-term annual 120% rates for May (3.29%) and June (3.84%). The June rate was announced in Internal Revenue Bulletin 2008-22.
Jun 08 The maximum 72(t) interest rate for June 2008 will decrease to 3.45%. This is the higher of the Federal mid-term annual 120% rates for April (3.45%) and May (3.29%). The May rate was announced in Internal Revenue Bulletin 2008-18.
May 08 The maximum 72(t) interest rate for May 2008 will decrease to 3.57%. This is the higher of the Federal mid-term annual 120% rates for March (3.57%) and April (3.45%). The April rate was announced in Internal Revenue Bulletin 2008-14.
Apr 08 The maximum 72(t) interest rate for April 2008 will decrease to 4.22%. This is the higher of the Federal mid-term annual 120% rates for February (4.22%) and March (3.57%). The March rate was announced in Internal Revenue Bulletin 2008-10.
Mar 08 The maximum 72(t) interest rate for March 2008 will decrease to 4.31%. This is the higher of the Federal mid-term annual 120% rates for January (4.31%) and February (4.22%). The February rate was announced in Internal Revenue Bulletin 2008-5.
Feb 08 The maximum 72(t) interest rate for February 2008 will decrease to 4.97%. This is the higher of the Federal mid-term annual 120% rates for December (4.97%) and January (4.31%). The January rate was announced in Internal Revenue Bulletin 2008-3.
Jan 08 The maximum 72(t) interest rate for January 2008 will stay level at 5.28%. This is the higher of the Federal mid-term annual 120% rates for November (5.28%) and December (4.97%). The December rate was announced in Internal Revenue Bulletin 2007-50.
Dec 07 The maximum 72(t) interest rate for December 2007 will decrease to 5.28%. This is the higher of the Federal mid-term annual 120% rates for October (5.23%) and November (5.28%). The November rate was announced in Internal Revenue Bulletin 2007-45.
Nov 07 The maximum 72(t) interest rate for November 2007 will decrease to 5.76%. This is the higher of the Federal mid-term annual 120% rates for September (5.76%) and October (5.23%). The October rate was announced in Internal Revenue Bulletin 2007-41.
Oct 07 The maximum 72(t) interest rate for October 2007 will remain at 6.13%. This is the higher of the Federal mid-term annual 120% rates for August (6.13%) and September (5.76%). The September rate was announced in Internal Revenue Bulletin 2007-36.
Sep 07 The maximum 72(t) interest rate for September 2007 will increase to 6.13%. This is the higher of the Federal mid-term annual 120% rates for July (5.96%) and August (6.13%). The August rate was announced in Internal Revenue Bulletin 2007-32.
Aug 07 The maximum 72(t) interest rate for August 2007 will increase to 5.96%. This is the higher of the Federal mid-term annual 120% rates for June (5.59%) and July (5.96%). The July rate was announced in Internal Revenue Bulletin 2007-28.
Jul 07 The maximum 72(t) interest rate for June 2007 will increase to 5.59%. This is the higher of the Federal mid-term annual 120% rates for May (5.56%) and June (5.59%). The June rate was announced in Internal Revenue Bulletin 2007-23.
Jun 07 The maximum 72(t) interest rate for June 2007 will decrease to 5.56%. This is the higher of the Federal mid-term annual 120% rates for April (5.54%) and May (5.56%). The May rate was announced in Internal Revenue Bulletin 2007-19.
May 07 The maximum 72(t) interest rate for May 2007 will remain at 5.84%. This is the higher of the Federal mid-term annual 120% rates for March (5.84%) and April (5.54%). The April rate was announced in Internal Revenue Bulletin 2007-15.
Apr 07 The maximum 72(t) interest rate for April 2007 will increase to 5.84%. This is the higher of the Federal mid-term annual 120% rates for February (5.65%) and March (5.84%). The March rate was announced in Internal Revenue Bulletin 2007-11.
Mar 07 The maximum 72(t) interest rate for March 2007 will decrease to 5.65%. This is the higher of the Federal mid-term annual 120% rates for January (5.51%) and February (5.65%). The February rate was announced in Internal Revenue Bulletin 2007-06.
Feb 07 The maximum 72(t) interest rate for February 2007 will remain the same, at 5.70%. This is the higher of the Federal mid-term annual 120% rates for December (5.70%) and January (5.51%). The January rate was announced in Internal Revenue Bulletin 2007-03.
Jan 07 The maximum 72(t) interest rate for January 2007 will decrease to 5.70%. This is the higher of the Federal mid-term annual 120% rates for November (5.65%) and December (5.70%). The December rate was announced in Internal Revenue Bulletin 2006-49.
Dec 06 The maximum 72(t) interest rate for December 2006 will decrease 5.79%. This is the higher of the Federal mid-term annual 120% rates for October (5.79%) and November (5.65%). The November rate was announced in Internal Revenue Bulletin 2006-45.
Nov 06 The maximum 72(t) interest rate for November 2006 will decrease to 6.03%. This is the higher of the Federal mid-term annual 120% rates for September (6.03%) and October (5.79%). The October rate was announced in Internal Revenue Bulletin 2006-41.
Oct 06 The maximum 72(t) interest rate for October 2006 will remain unchanged at 6.27%. This is the higher of the Federal mid-term annual 120% rates for August (6.27%) and September (6.03%). The September rate was announced in Internal Revenue Bulletin 2006-36.
Sep 06 The maximum 72(t) interest rate for September 2006 will increase to 6.27%. This is the higher of the Federal mid-term annual 120% rates for July (6.08%) and August (6.27%). The August rate was announced in Internal Revenue Bulletin 2006-32.
Aug 06 The maximum 72(t) interest rate for August 2006 will remain at 6.09%. This is the higher of the Federal mid-term annual 120% rates for June (6.09%) and July (6.08%). The July rate was announced in Internal Revenue Bulletin 2006-28.
July 06 The maximum 72(t) interest rate for July 2006 will increase to 6.09%. This is the higher of the Federal mid-term annual 120% rates for May (5.82%) and June (6.09%). The May rate was announced in Internal Revenue Bulletin 2006-23.
June 06 The maximum 72(t) interest rate for June 2006 will increase to 5.82%. This is the higher of the Federal mid-term annual 120% rates for April (5.68%) and May (5.82%). The May rate was announced in Internal Revenue Bulletin 2006-19.
May 06 The maximum 72(t) interest rate for May 2006 will increase to 5.68%. This is the higher of the Federal mid-term annual 120% rates for March (5.42%) and April (5.68%). The April rate was announced in Internal Revenue Bulletin 2006-14.
Apr 06 The maximum 72(t) interest rate for April 2006 will increase to 5.42%. This is the higher of the Federal mid-term annual 120% rates for February (5.29%) and March (5.42%). The March rate was announced in Internal Revenue Bulletin 2006-10.
Mar 06 The maximum 72(t) interest rate for March 2006 will decrease to 5.39%. This is the higher of the Federal mid-term annual 120% rates for January (5.39%) and February (5.29%). The February rate was announced in Internal Revenue Bulletin 2006-6.
Feb 06 The maximum 72(t) interest rate for February 2006 will stay at 5.43%. This is the higher of the Federal mid-term annual 120% rates for December (5.43%) and January (5.39%). The January rate was announced in Internal Revenue Bulletin 2006-2.
Jan 06 The maximum 72(t) interest rate for January 2006 will increase to 5.43%. This is the higher of the Federal mid-term annual 120% rates for November (5.09%) and December (5.43%). The December rate was announced in Internal Revenue Bulletin 2005-49.
Dec 05 The maximum 72(t) interest rate for December 2005 will increase to 5.09%. This is the higher of the Federal mid-term annual 120% rates for October (4.91%) and November (5.09%). The November rate was announced in Internal Revenue Bulletin 2005-45.
Nov 05 The maximum 72(t) interest rate for November 2005 will remain at 5.04%. This is the higher of the Federal mid-term annual 120% rates for September (5.04%) and October (4.91%). The October rate was announced in Internal Revenue Bulletin 2005-41.
Oct 05 The maximum 72(t) interest rate for October 2005 will increase to 5.04%. This is the higher of the Federal mid-term annual 120% rates for August (4.71%) and September (5.04%). The September rate was announced in Internal Revenue Bulletin 2005-36.
Sept 05 The maximum 72(t) interest rate for September 2005 will decrease to 4.71%. This is the higher of the Federal mid-term annual 120% rates for July (4.63%) and August (4.71%). The August rate was announced in Internal Revenue Bulletin 2005-33.
Aug 05 The maximum 72(t) interest rate for August 2005 will decrease to 4.82%. This is the higher of the Federal mid-term annual 120% rates for June (4.82%) and July (4.63%). The July rate was announced in Internal Revenue Bulletin 2005-27.
July 05 The maximum 72(t) interest rate for July 2005 will hold steady at 5.15%. This is the higher of the Federal mid-term annual 120% rates for May (5.15%) and June (4.82%). The June rate was announced in Internal Revenue Bulletin 2005-23.
June 05 The maximum 72(t) interest rate for May 2005 will increase to 5.15%. This is the higher of the Federal mid-term annual 120% rates for April (4.92%) and May (5.15%). The May rate was announced in Internal Revenue Bulletin 2005-19.
May 05 The maximum 72(t) interest rate for May 2005 will increase to 4.92%. This is the higher of the Federal mid-term annual 120% rates for March (4.60%) and April (4.92%). The April rate was announced in Internal Revenue Bulletin 2005-15.
Apr 05 The maximum 72(t) interest rate for April 2005 will remain unchanged at 4.60. This is the higher of the Federal mid-term annual 120% rates for February (4.60%) and March (4.60%). The March rate was announced in Internal Revenue Bulletin 2005-10.
Mar 05 The maximum 72(t) interest rate for March 2005 will increase to 4.60. This is the higher of the Federal mid-term annual 120% rates for January (4.53%) and February (4.60%). The February rate was announced in Internal Revenue Bulletin 2005-06.
Feb 05 The maximum 72(t) interest rate for February 2005 will increase to 4.53%. This is the higher of the Federal mid-term annual 120% rates for December (4.28%) and January (4.53%). The January rate was announced in Internal Revenue Bulletin 2005-02.
Jan 05 The maximum 72(t) interest rate for January 2005 will decrease to 4.28%. This is the higher of the Federal mid-term annual 120% rates for November (4.26%) and December (4.28%). The December rate was announced in Internal Revenue Bulletin 2004-49.
Dec 04 The maximum 72(t) interest rate for December 2004 will decrease to 4.36%. This is the higher of the Federal mid-term annual 120% rates for October (4.36%) and November (4.26%). The November rate was announced in Internal Revenue Bulletin 2004-45.
Nov 04 The maximum 72(t) interest rate for November 2004 will decline to 4.61%. This is the higher of the Federal mid-term annual 120% rates for September (4.61%) and October (4.36%). The October rate was announced in Internal Revenue Bulletin 2004-41.
Oct 04 The maximum 72(t) interest rate for October 2004 will decline to 4.81%. This is the higher of the Federal mid-term annual 120% rates for August (4.81%) and September (4.61%). The September rate was announced in Internal Revenue Bulletin 2004-36.
Sep 04 The maximum 72(t) interest rate for September 2004 will remain at 4.94%. This is the higher of the Federal mid-term annual 120% rates for July (4.94%) and August (4.81%). The August rate was announced in Internal Revenue Bulletin 2004-32.
Aug 04 The maximum 72(t) interest rate for August 2004 will increase to 4.94%. This is the higher of the Federal mid-term annual 120% rates for June (4.67%) and July (4.94%). The July rate was announced in Internal Revenue Bulletin 2004-27.
Jul 04 4.67%
Jun 04 3.81 %
May 04 4.01 %
Apr 04 4.13 %
Mar 04 4.23 %
Feb 04 4.26%
Jan 04 4.26%
Dec 03 4.39%
Nov 03 4.39%
Oct 03 4.12%
Sept 03 3.25%
Aug 03 3.68%
Jul 03 3.82%
Jun 03 3.82%
May 03 3.89%
Apr 03 3.93%
Mar 03 4.12%
Feb 03 4.12%
Jan 03 3.98%
Dec 02 4.16%
Nov 02 5.10%
 
The rates we are posting are in compliance with IRS Rev. Rul. 2002-62 (October 4, 2002) Section 2.02(c), which states: "The interest rate that may be used is any interest rate that is not more than 120 percent of the federal mid-term rate (determined in accordance with §1274(d) for either of the two months immediately preceding the month in which the distribution begins)."
  
 
 

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