Applicable Federal Rate (AFR)

Annual

Semi-annual

Quarterly

Monthly

Period for Compounding

Short-Term

AFR

 .21%

 .21%

 .21%

 .21%

110% AFR

 .23%

 .23%

 .23%

 .23%

120% AFR

 .25%

 .25%

 .25%

 .25%

130% AFR

 .27%

 .27%

 .27%

 .27%

AFR

1.01%

1.01%

1.01%

1.01%

110% AFR

1.11%

1.11%

1.11%

1.11%

120% AFR

1.21%

1.21%

1.21%

1.21%

130% AFR

1.31%

1.31%

1.31%

1.31%

150% AFR

1.53%

1.52%

1.52%

1.52%

175% AFR

1.78%

1.77%

1.77%

1.76%

AFR

2.52%

2.50%

2.49%

2.49%

110% AFR

2.77%

2.75%

2.74%

2.73%

120% AFR

3.02%

3.00%

2.99%

2.98%

130% AFR

3.28%

3.25%

3.24%

3.23%

Adjusted AFR for February 2013

Period for Compounding

Annual

Semi-annual

Quarterly

Monthly

Short-term adjusted AFR

 .29%

 .29%

 .29%

 .29%

Mid-term adjusted AFR

1.15%

1.15%

1.15%

1.15%

Long-term adjusted AFR

2.77%

2.75%

2.74%

2.73%

Rates Under Section 382 for February 2013

Adjusted federal long-term rate for the current month

2.77%

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).

2.83%

Appropriate Percentages Under Section 42(b)(1)* for February 2013

Appropriate Percentage for the 70% present value low-income housing credit

7.40%

Appropriate Percentage for the 30% present value low-income housing credit

3.17%

Rate Under Section 7520 for February 2013

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

1.20%

* Note: Under Code Sec. 42(b)(2), the applicable percentage for non-federally subsidized new buildings place in service after July 30, 2008, and before Dec. 31, 2013, is not to be less than 9%.