Intuitive Estate Planner: AFR Rate Table
The following are the 120% Annual Mid-Term Applicable Federal Rates as mandated by IRC §7520 for computation of split-interest charitable trusts and for GRATs, GRUTs, and QPRTs. These rates are incorporated in the rates table upon which Intuitive Estate Planner bases its calculations.
|
Jan |
Feb |
Mar |
Apr |
May |
June |
Jul |
Aug |
Sept |
Oct |
Nov |
Dec |
| 1990 |
9.57 |
9.70 |
10.27 |
10.54 |
10.61 |
10.97 |
10.53 |
10.44 |
10.28 |
10.63 |
10.59 |
10.25 |
| 1991 |
9.78 |
9.64 |
9.41 |
9.50 |
9.62 |
9.53 |
9.66 |
9.87 |
9.59 |
9.08 |
8.69 |
8.51 |
| 1992 |
8.10 |
7.64 |
8.06 |
8.43 |
8.56 |
8.47 |
8.25 |
7.82 |
7.19 |
6.96 |
6.83 |
7.40 |
| 1993 |
7.63 |
7.50 |
7.08 |
6.56 |
6.57 |
6.41 |
6.67 |
6.40 |
6.44 |
6.02 |
5.91 |
6.10 |
| 1994 |
6.40 |
6.42 |
6.45 |
7.08 |
7.74 |
8.33 |
8.22 |
8.49 |
8.49 |
8.56 |
8.97 |
9.33 |
| 1995 |
9.54 |
9.59 |
9.34 |
8.84 |
8.58 |
8.22 |
7.56 |
7.27 |
7.68 |
7.59 |
7.35 |
7.12 |
| 1996 |
6.89 |
6.75 |
6.56 |
7.08 |
7.65 |
7.93 |
8.12 |
8.24 |
7.99 |
8.09 |
7.94 |
7.59 |
| 1997 |
7.34 |
7.68 |
7.72 |
7.82 |
8.25 |
8.19 |
8.0 |
7.69 |
7.51 |
7.63 |
7.34 |
7.25 |
| 1998 |
7.13 |
6.84 |
6.72 |
6.85 |
6.84 |
6.95 |
6.83 |
6.70 |
6.67 |
6.16 |
5.42 |
5.43 |
| 1999 |
5.59 |
5.67 |
5.80 |
6.35 |
6.28 |
6.46 |
7.01 |
7.16 |
7.19 |
7.25 |
7.32 |
7.46 |
| 2000 |
7.47 |
7.90 |
8.19 |
8.08 |
7.70 |
7.96 |
7.96 |
7.62 |
7.50 |
7.33 |
7.23 |
7.07 |
| 2001 |
6.75 |
6.01 |
6.10 |
5.95 |
5.73 |
6.04 |
6.16 |
6.01 |
5.79 |
5.52 |
4.97 |
4.78 |
| 2002 |
5.40 |
5.58 |
5.58 |
5.60 |
6.01 |
5.71 |
5.53 |
5.10 |
4.51 |
4.16 |
3.68 |
3.98 |
| 2003 |
4.12 |
3.93 |
3.89 |
3.56 |
3.82 |
3.68 |
3.06 |
3.25 |
4.12 |
4.39 |
3.99 |
4.26 |
| 2004 |
4.23 |
4.13 |
4.01 |
3.80 |
3.81 |
4.67 |
4.94 |
4.81 |
4.61 |
4.36 |
4.26 |
4.28 |
| 2005 |
4.53 |
4.61 |
4.60 |
4.92 |
5.15 |
4.82 |
4.63 |
4.71 |
5.04 |
4.91 |
5.09 |
5.43 |
| 2006 |
5.39 |
5.29 |
5.42 |
5.6 |
5.82 |
6.09 |
6.08 |
6.27 |
6.03 |
5.70 |
5.65 |
5.70 |
| 2007 |
5.51 |
5.63 |
5.84 |
5.54 |
5.55 |
5.59 |
5.96 |
6.13 |
5.76 |
5.23 |
5.28 |
4.97 |
| 2008 |
4.31 |
4.22 |
3.57 |
3.45 |
3.29 |
3.84 |
4.14 |
4.26 |
4.16 |
3.81 |
3.57 |
3.43 |
| 2009 |
2.48 |
1.98 |
2.33 |
2.59 |
2.47 |
2.71 |
3.32 |
3.37 |
3.45 |
3.20 |
3.10 |
3.16 |
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