January 2006 Interest Rates

December 20, 2005 — The IRS has released the applicable federal interest rates for January 2006 as posted in Revenue Ruling 2006-4. 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 2006-4 may be accessed at http://www.irs.ustreas.gov/pub/irs-drop/rr-06-04.pdf.