Applicable Federal Rates
for April
Rev. Rul. 2011-10, 2011-14 IRB
The Applicable Federal Rates for April 2011 are reproduced below.
| Table
I
|
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| Applicable Federal Rate (AFR) |
Annual |
Semi-annual |
Quarterly |
Monthly |
|
|
April 2011 |
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| Period for Compounding |
|||||
| Short-Term |
|||||
| AFR |
.55% |
.55% |
.55% |
.55% |
|
| 110% AFR |
.61% |
.61% |
.61% |
.61% |
|
| 120% AFR |
.66% |
.66% |
.66% |
.66% |
|
| 130% AFR |
.72% |
.72% |
.72% |
.72% |
|
| Mid-Term |
|||||
| AFR |
2.49% |
2.47% |
2.46% |
2.46% |
|
| 110% AFR |
2.74% |
2.72% |
2.71% |
2.70% |
|
| 120% AFR |
2.98% |
2.96% |
2.95% |
2.94% |
|
| 130% AFR |
3.24% |
3.21% |
3.20% |
3.19% |
|
| 150% AFR |
3.74% |
3.71% |
3.69% |
3.68% |
|
| 175% AFR |
4.37% |
4.32% |
4.30% |
4.28% |
|
| Long-Term
|
|||||
| AFR |
4.25% |
4.21% |
4.19% |
4.17% |
|
| 110% AFR |
4.68% |
4.63% |
4.60% |
4.59% |
|
| 120% AFR |
5.11% |
5.05% |
5.02% |
5.00% |
|
| 130% AFR |
5.54% |
5.47% |
5.43% |
5.41% |
|
| Table II
|
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| Adjusted AFR for April 2011 |
|||||
| Period for Compounding |
|||||
| Annual |
Semi-annual |
Quarterly |
Monthly |
||
| Short-term adjusted AFR |
.87% |
.87% |
.87% |
.87% |
|
| Mid-term adjusted AFR |
2.09% |
2.08% |
2.07% |
2.07% |
|
| Long-term adjusted AFR |
4.30% |
4.25% |
4.23% |
4.21% |
|
| Table III
|
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| Rates Under Section 382 for April 2011 |
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| Adjusted federal long-term rate for the current month |
4.30% |
||||
| Long-term tax-exempt rate for ownership changes during the current month (the highest of the adjusted federal long-term rates for the current month and the prior two months). |
4.55% |
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| Table
IV
|
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| Appropriate Percentages Under Section 42(b)(1)* for April 2011 |
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| Appropriate Percentage for the 70% present value low-income housing credit |
7.78% |
||||
| Appropriate Percentage for the 30% present value low-income housing credit |
3.33% |
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| Table V
|
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| Rate Under Section 7520 for April 2011 |
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| Applicable federal rate for determining the present value of an annuity, an interest for life or a term of years, or a remainder or reversionary interest |
3.0% |
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|
* Note: Under Code Sec. 42(b)(2), the applicable percentage for non-federally subsidized new buildings place in service after |
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