Applicable Federal Rate (AFR)

Annual

Semi-annual

Quarterly

Monthly

Period for Compounding

Short-Term

AFR

 .22%

 .22%

 .22%

 .22%

110% AFR

 .24%

 .24%

 .24%

 .24%

120% AFR

 .26%

 .26%

 .26%

 .26%

130% AFR

 .29%

 .29%

 .29%

 .29%

AFR

1.09%

1.09%

1.09%

1.09%

110% AFR

1.20%

1.20%

1.20%

1.20%

120% AFR

1.31%

1.31%

1.31%

1.31%

130% AFR

1.43%

1.42%

1.42%

1.42%

150% AFR

1.65%

1.64%

1.64%

1.63%

175% AFR

1.92%

1.91%

1.91%

1.90%

AFR

2.66%

2.64%

2.63%

2.63%

110% AFR

2.92%

2.90%

2.89%

2.88%

120% AFR

3.20%

3.17%

3.16%

3.15%

130% AFR

3.46%

3.43%

3.42%

3.41%

Adjusted AFR for March 2013

Period for Compounding

Annual

Semi-annual

Quarterly

Monthly

Short-term adjusted AFR

 .22%

 .22%

 .22%

 .22%

Mid-term adjusted AFR

1.05%

1.05%

1.05%

1.05%

Long-term adjusted AFR

2.66%

2.64%

2.63%

2.63%

Rates Under Section 382 for March 2013

Adjusted federal long-term rate for the current month

2.66%

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).

2.77%

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

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

7.43%

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

3.18%

Rate Under Section 7520 for March 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

1.4%

* 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%.