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IRC Section 72(t) and 72(q) Interest Rates
Revenue Ruling 2002-62 and Qualified SEPP Plans post 12/31/2002: The interest rate that may be used is any interest rate that is not more than 120 percent of the federal mid-term rate for either of the two months immediately preceding the month in which the distribution begins.
The Estimate that appears in the graph and in the table below is merely our estimated interest rate based on the forumlas currently in use on this site to try and estimate the next published 120% Mid-Term rate. We include the column only so that previous estimates can be viewed relative to the actual published rate. The estimate for next month is available at HERE .
Estimated Maximum Interest Rates for 72(t) & 72(q) SEPP Plans where the initial distribution occurs during the following time periods: 01/01/2009-01/31/2009: 3.57% | 02/01/2009-02/28/2009: 3.43% | 03/01/2009-03/31/2009: 2.48%
Date
|
Published Treasury
120% Mid-Term
|
Our Estimated
120% Mid-Term
|
|
1/1/2009
|
2.48%
|
2.53%
|
|
12/1/2008
|
3.43%
|
3.44%
|
|
11/1/2008
|
3.57%
|
3.58%
|
|
10/1/2008
|
3.81%
|
3.82%
|
|
9/1/2008
|
4.16%
|
4.17%
|
|
8/1/2008
|
4.26%
|
4.27%
|
|
7/1/2008
|
4.14%
|
4.16%
|
|
6/1/2008
|
3.84%
|
3.84%
|
|
5/1/2008
|
3.29%
|
3.30%
|
|
4/1/2008
|
3.45%
|
3.47%
|
|
3/1/2008
|
3.57%
|
3.59%
|
|
2/1/2008
|
4.22%
|
4.24%
|
|
1/1/2008
|
4.31%
|
4.33%
|
|
12/1/2007
|
4.97%
|
4.97%
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11/1/2007
|
5.28%
|
5.28%
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10/1/2007
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5.23%
|
5.24%
|
|
9/1/2007
|
5.76%
|
5.74%
|
|
8/1/2007
|
6.13%
|
6.10%
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