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afrs

Applicable Federal Rates

This table contains the short-term, mid-term, and long-term applicable federal rates (AFRs) for the specified month for purposes of section 1274(d) of the Internal Revenue Code. (Section 1274. Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property.)

Short Term = not over 3 years

Mid Term = over 3 years but not over 9 years

Long Term = over 9 years.

The Section 7520 rate shown under Mid-Term rates is 120% of the Mid-Term rate, rounded to the nearest 2/10ths of 1% as required by IRC 7520(a)(2).These are the rates that are used in determining, for gift and estate tax purposes, the value of life estates, remainders, annuities and other valuations related to the life of one or more individuals.

February, 2012
Compounding:	Annual	Semiannual	Quarterly	Monthly
Short-Term
AFR	0.19%	0.19%	0.19%	0.19%
110%AFR	0.21%	0.21%	0.21%	0.21%
120%AFR	0.23%	0.23%	0.23%	0.23%
130%AFR	0.25%	0.25%	0.25%	0.25%
Mid-Term
AFR	1.12%	1.12%	1.12%	1.12%
110%AFR	1.23%	1.23%	1.23%	1.23%
120%AFR	1.34%	1.34%	1.34%	1.34%
130%AFR	1.46%	1.46%	1.46%	1.46%
7520 Rate	1.40%	-----	-----	-----
Long-Term
AFR	2.58%	2.56%	2.55%	2.55%
110%AFR	2.84%	2.82%	2.81%	2.81%
120%AFR	3.10%	3.07%	3.06%	3.06%
130%AFR	3.35%	3.33%	3.32%	3.32%

January, 2012
Compounding:	Annual	Semiannual	Quarterly	Monthly
Short-Term
AFR	0.19%	0.19%	0.19%	0.19%
110%AFR	0.21%	0.21%	0.21%	0.21%
120%AFR	0.23%	0.23%	0.23%	0.23%
130%AFR	0.25%	0.25%	0.25%	0.25%
Mid-Term
AFR	1.17%	1.17%	1.17%	1.17%
110%AFR	1.29%	1.29%	1.29%	1.29%
120%AFR	1.40%	1.40%	1.40%	1.40%
130%AFR	1.52%	1.52%	1.52%	1.52%
7520 Rate	1.40%	-----	-----	-----
Long-Term
AFR	2.63%	2.61%	2.60%	2.60%
110%AFR	2.89%	2.87%	2.86%	2.86%
120%AFR	3.16%	3.13%	3.12%	3.12%
130%AFR	3.42%	3.39%	3.38%	3.38%

December, 2011
Compounding:	Annual	Semiannual	Quarterly	Monthly
Short-Term
AFR	0.20%	0.20%	0.20%	0.20%
110%AFR	0.22%	0.22%	0.22%	0.22%
120%AFR	0.24%	0.24%	0.24%	0.24%
130%AFR	0.26%	0.26%	0.26%	0.26%
Mid-Term
AFR	1.27%	1.27%	1.27%	1.27%
110%AFR	1.40%	1.40%	1.40%	1.40%
120%AFR	1.52%	1.52%	1.52%	1.52%
130%AFR	1.65%	1.65%	1.65%	1.65%
7520 Rate	1.60%	-----	-----	-----
Long-Term
AFR	2.80%	2.78%	2.77%	2.76%
110%AFR	3.08%	3.06%	3.05%	3.04%
120%AFR	3.36%	3.34%	3.32%	3.31%
130%AFR	3.64%	3.61%	3.60%	3.59%

November, 2011
Compounding:	Annual	Semiannual	Quarterly	Monthly
Short-Term
AFR	0.19%	0.19%	0.19%	0.19%
110%AFR	0.21%	0.21%	0.21%	0.21%
120%AFR	0.23%	0.23%	0.23%	0.23%
130%AFR	0.25%	0.25%	0.25%	0.25%
Mid-Term
AFR	1.20%	1.20%	1.20%	1.20%
110%AFR	1.32%	1.32%	1.32%	1.32%
120%AFR	1.44%	1.44%	1.44%	1.44%
130%AFR	1.56%	1.56%	1.56%	1.56%
7520 Rate	1.40%	-----	-----	-----
Long-Term
AFR	2.67%	2.65%	2.64%	2.64%
110%AFR	2.94%	2.92%	2.90%	2.90%
120%AFR	3.20%	3.18%	3.17%	3.17%
130%AFR	3.47%	3.45%	3.43%	3.43%

October, 2011
Compounding:	Annual	Semiannual	Quarterly	Monthly
Short-Term
AFR	0.16%	0.16%	0.16%	0.16%
110%AFR	0.18%	0.18%	0.18%	0.18%
120%AFR	0.19%	0.19%	0.19%	0.19%
130%AFR	0.21%	0.21%	0.21%	0.21%
Mid-Term
AFR	1.19%	1.19%	1.19%	1.19%
110%AFR	1.31%	1.31%	1.31%	1.31%
120%AFR	1.43%	1.43%	1.43%	1.43%
130%AFR	1.55%	1.55%	1.55%	1.55%
7520 Rate	1.40%	-----	-----	-----
Long-Term
AFR	2.95%	2.93%	2.92%	2.91%
110%AFR	3.25%	3.22%	3.21%	3.20%
120%AFR	3.54%	3.52%	3.50%	3.49%
130%AFR	3.84%	3.81%	3.80%	3.78%

September, 2011
Compounding:	Annual	Semiannual	Quarterly	Monthly
Short-Term
AFR	0.26%	0.26%	0.26%	0.26%
110%AFR	0.29%	0.29%	0.29%	0.29%
120%AFR	0.31%	0.31%	0.31%	0.31%
130%AFR	0.34%	0.34%	0.34%	0.34%
Mid-Term
AFR	1.63%	1.62%	1.62%	1.61%
110%AFR	1.79%	1.78%	1.78%	1.77%
120%AFR	1.96%	1.94%	1.94%	1.93%
130%AFR	2.12%	2.11%	2.11%	2.09%
7520 Rate	2.00%	-----	-----	-----
Long-Term
AFR	3.57%	3.54%	3.52%	3.51%
110%AFR	3.93%	3.89%	3.87%	3.86%
120%AFR	4.28%	4.25%	4.22%	4.21%
130%AFR	4.64%	4.60%	4.58%	4.56%

August, 2011
Compounding:	Annual	Semiannual	Quarterly	Monthly
Short-Term
AFR	0.32%	0.32%	0.32%	0.32%
110%AFR	0.35%	0.35%	0.35%	0.35%
120%AFR	0.38%	0.38%	0.38%	0.38%
130%AFR	0.42%	0.42%	0.42%	0.42%
Mid-Term
AFR	1.90%	1.89%	1.89%	1.88%
110%AFR	2.09%	2.08%	2.08%	2.07%
120%AFR	2.28%	2.27%	2.27%	2.26%
130%AFR	2.47%	2.46%	2.46%	2.44%
7520 Rate	2.20%	-----	-----	-----
Long-Term
AFR	3.86%	3.82%	3.80%	3.79%
110%AFR	4.25%	4.20%	4.18%	4.17%
120%AFR	4.63%	4.58%	4.56%	4.55%
130%AFR	5.02%	4.97%	4.94%	4.93%

July, 2011
Compounding:	Annual	Semiannual	Quarterly	Monthly
Short-Term
AFR	0.37%	0.37%	0.37%	0.37%
110%AFR	0.41%	0.41%	0.41%	0.41%
120%AFR	0.44%	0.44%	0.44%	0.44%
130%AFR	0.48%	0.48%	0.48%	0.48%
Mid-Term
AFR	2.00%	1.99%	1.99%	1.98%
110%AFR	2.20%	2.19%	2.19%	2.18%
120%AFR	2.40%	2.39%	2.39%	2.38%
130%AFR	2.60%	2.59%	2.59%	2.57%
7520 Rate	2.40%	-----	-----	-----
Long-Term
AFR	3.86%	3.82%	3.80%	3.79%
110%AFR	4.25%	4.20%	4.18%	4.17%
120%AFR	4.63%	4.58%	4.56%	4.55%
130%AFR	5.02%	4.97%	4.94%	4.93%

June, 2011
Compounding:	Annual	Semiannual	Quarterly	Monthly
Short-Term
AFR	0.46%	0.46%	0.46%	0.46%
110%AFR	0.51%	0.51%	0.51%	0.51%
120%AFR	0.55%	0.55%	0.55%	0.55%
130%AFR	0.60%	0.60%	0.60%	0.60%
Mid-Term
AFR	2.27%	2.26%	2.25%	2.25%
110%AFR	2.50%	2.49%	2.48%	2.48%
120%AFR	2.72%	2.71%	2.70%	2.70%
130%AFR	2.95%	2.94%	2.93%	2.93%
7520 Rate	2.80%	-----	-----	-----
Long-Term
AFR	4.05%	4.01%	3.99%	3.98%
110%AFR	4.46%	4.41%	4.39%	4.38%
120%AFR	4.86%	4.81%	4.79%	4.78%
130%AFR	5.27%	5.21%	5.19%	5.17%

May, 2011
Compounding:	Annual	Semiannual	Quarterly	Monthly
Short-Term
AFR	0.56%	0.56%	0.56%	0.56%
110%AFR	0.62%	0.62%	0.62%	0.62%
120%AFR	0.67%	0.67%	0.67%	0.67%
130%AFR	0.73%	0.73%	0.73%	0.73%
Mid-Term
AFR	2.44%	2.43%	2.42%	2.42%
110%AFR	2.68%	2.67%	2.66%	2.66%
120%AFR	2.93%	2.92%	2.90%	2.90%
130%AFR	3.17%	3.16%	3.15%	3.15%
7520 Rate	3.00%	-----	-----	-----
Long-Term
AFR	4.19%	4.15%	4.13%	4.11%
110%AFR	4.61%	4.57%	4.54%	4.52%
120%AFR	5.03%	4.98%	4.96%	4.93%
130%AFR	5.45%	5.40%	5.37%	5.34%

April, 2011
Compounding:	Annual	Semiannual	Quarterly	Monthly
Short-Term
AFR	0.55%	0.55%	0.55%	0.55%
110%AFR	0.61%	0.61%	0.61%	0.61%
120%AFR	0.66%	0.66%	0.66%	0.66%
130%AFR	0.72%	0.72%	0.72%	0.72%
Mid-Term
AFR	2.49%	2.47%	2.46%	2.46%
110%AFR	2.74%	2.72%	2.71%	2.71%
120%AFR	2.99%	2.96%	2.95%	2.95%
130%AFR	3.24%	3.21%	3.20%	3.20%
7520 Rate	3.00%	-----	-----	-----
Long-Term
AFR	4.25%	4.21%	4.19%	4.17%
110%AFR	4.68%	4.63%	4.61%	4.59%
120%AFR	5.10%	5.05%	5.03%	5.00%
130%AFR	5.53%	5.47%	5.45%	5.42%

March, 2011
Compounding:	Annual	Semiannual	Quarterly	Monthly
Short-Term
AFR	0.54%	0.54%	0.54%	0.54%
110%AFR	0.59%	0.59%	0.59%	0.59%
120%AFR	0.65%	0.65%	0.65%	0.65%
130%AFR	0.70%	0.70%	0.70%	0.70%
Mid-Term
AFR	2.44%	2.43%	2.42%	2.42%
110%AFR	2.68%	2.67%	2.66%	2.66%
120%AFR	2.93%	2.92%	2.90%	2.90%
130%AFR	3.17%	3.16%	3.15%	3.15%
7520 Rate	3.00%	-----	-----	-----
Long-Term
AFR	4.30%	4.25%	4.23%	4.21%
110%AFR	4.73%	4.68%	4.65%	4.63%
120%AFR	5.16%	5.10%	5.08%	5.05%
130%AFR	5.59%	5.53%	5.50%	5.47%

February, 2011
Compounding:	Annual	Semiannual	Quarterly	Monthly
Short-Term
AFR	0.51%	0.51%	0.51%	0.51%
110%AFR	0.56%	0.56%	0.56%	0.56%
120%AFR	0.61%	0.61%	0.61%	0.61%
130%AFR	0.66%	0.66%	0.66%	0.66%
Mid-Term
AFR	2.33%	2.32%	2.31%	2.31%
110%AFR	2.56%	2.55%	2.54%	2.54%
120%AFR	2.80%	2.78%	2.77%	2.77%
130%AFR	3.03%	3.02%	3.00%	3.00%
7520 Rate	2.80%	-----	-----	-----
Long-Term
AFR	4.15%	4.11%	4.09%	4.08%
110%AFR	4.57%	4.52%	4.50%	4.49%
120%AFR	4.98%	4.93%	4.91%	4.90%
130%AFR	5.40%	5.34%	5.32%	5.30%

January, 2011
Compounding:	Annual	Semiannual	Quarterly	Monthly
Short-Term
AFR	0.43%	0.43%	0.43%	0.43%
110%AFR	0.47%	0.47%	0.47%	0.47%
120%AFR	0.52%	0.52%	0.52%	0.52%
130%AFR	0.56%	0.56%	0.56%	0.56%
Mid-Term
AFR	1.95%	1.94%	1.94%	1.93%
110%AFR	2.15%	2.13%	2.13%	2.12%
120%AFR	2.34%	2.33%	2.33%	2.32%
130%AFR	2.54%	2.52%	2.52%	2.51%
7520 Rate	2.40%	-----	-----	-----
Long-Term
AFR	3.88%	3.84%	3.82%	3.81%
110%AFR	4.27%	4.22%	4.20%	4.19%
120%AFR	4.66%	4.61%	4.58%	4.57%
130%AFR	5.04%	4.99%	4.97%	4.95%

December, 2010
Compounding:	Annual	Semiannual	Quarterly	Monthly
Short-Term
AFR	0.32%	0.32%	0.32%	0.32%
110%AFR	0.35%	0.35%	0.35%	0.35%
120%AFR	0.38%	0.38%	0.38%	0.38%
130%AFR	0.42%	0.42%	0.42%	0.42%
Mid-Term
AFR	1.53%	1.52%	1.52%	1.52%
110%AFR	1.68%	1.67%	1.67%	1.67%
120%AFR	1.84%	1.82%	1.82%	1.82%
130%AFR	1.99%	1.98%	1.98%	1.98%
7520 Rate	1.80%	-----	-----	-----
Long-Term
AFR	3.53%	3.50%	3.48%	3.47%
110%AFR	3.88%	3.85%	3.83%	3.82%
120%AFR	4.24%	4.20%	4.18%	4.16%
130%AFR	4.59%	4.55%	4.52%	4.51%

February, 2012

January, 2012

December, 2011

November, 2011

October, 2011

September, 2011

August, 2011

July, 2011

June, 2011

May, 2011

April, 2011

March, 2011

February, 2011

January, 2011

December, 2010