December 2005 Interest Rates

November 21, 2005 — The IRS has released the applicable federal interest rates for December 2005 as posted in Revenue Ruling 2005-77. 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 2005-77 may be accessed at http://www.irs.ustreas.gov/pub/irs-drop/rr-05-77.pdf.