January 2007 Interest Rates

December 19, 2006 – The IRS has released the applicable federal interest rates for January 2007 as posted in Revenue Ruling 2007-2. These rates are used for such purposes as calculating retirement arrangement distributions that meet the substantially equal periodic payment requirements of IRC Sec. 72(t)(2)(A)(iv).

Revenue Ruling 2007-2 may be accessed as follows.
http://www.irs.gov/pub/irs-drop/rr-07-02.pdf