November 2005 Interest Rates

October 21, 2005 – The IRS has released the applicable federal interest rates for November 2005 as posted in Revenue Ruling 2005-71. These rates are used for, among other things, such purposes as determining retirement arrangement distribution amounts intended to satisfy the requirements of IRC Sec. 72(t)(2)(A)(iv), substantially equal periodic payments.

Revenue Ruling 2005-71 may be found at: http://www.irs.ustreas.gov/pub/irs-drop/rr-05-71.pdf