7520 Rate for January Stable at 2.6%

7520 Rate for January Stable at 2.6%

News story posted in Revenue Rulings on 8 January 2018| comments
audience: National Publication | last updated: 8 January 2018


For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for January 2018 is 2.6%; the same as December.

Click here to review all historical discount rates.

Advisors should be aware that the 7520 rate affects many charitable deductions. When calculating a deduction the current month's rate or the prior two months' rates may be used to optomize the deduction based on planning objectives.

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7520 Rates: March 3.0% February 2.8% January 2.6%

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