April 17, 2024 January 1990 May 2024 Rev.Rul. 2024-9 4.97% 4.91% 4.88% 4.86% 4.42% 4.37% 4.35% 4.33% 4.55% 4.50% 4.47% 4.46% 3.45% 5.4% April 2024 Rev.Rul, 2024-7 4.89% 4.83% 4.80% 4.78% 4.30% 4.25% 4.23% 4.21% 4.45% 4.40% 4.38% 4.36% 3.37% 5.2% March 2024 Rev.Rul. 2024-4 4.71% 4.66% 4.63% 4.62% 4.13% 4.09% 4.07% 4.06% 4.40% 4.35% 4.33% 4.31% 3.33% 5.0% February 2024 Rev.Rul. 2024-3 4.68% 4.63% 4.60% 4.59% 3.98% 3.94% 3.92% 3.91% 4.18% 4.14% 4.12% 4.10% 3.16% 4.8% January 2024 Rev.Rul. 2024-2 5.00% 4.94% 4.91% 4.89% 4.37% 4.32% 4.30% 4.28% 4.54% 4.49% 4.47% 4.45% 3.44% 5.2% December 2023 Rev.Rul. 2023-21 5.26% 5.19% 5.16% 5.13% 4.82% 4.76% 4.73% 4.71% 5.03% 4.97% 4.94% 4.92% 3.81% 5.8% November 2023 Rev.Rul. 2023-20 5.30% 5.23% 5.20% 5.17% 4.69% 4.64% 4.61% 4.60% 4.83% 4.77% 4.74% 4.72% 3.65% 5.6% October 2023 Rev.Rul. 2023-18 5.22% 5.15% 5.12% 5.10% 4.43% 4.38% 4.36% 4.34% 4.46% 4.41% 4.39% 4.37% 3.38% 5.4% September 2023 Rev.Rul. 2023-16 5.12% 5.06% 5.03% 5.01% 4.19% 4.15% 4.13% 4.11% 4.19% 4.15% 4.13% 4.11% 3.17% 5.0% August 2023 Rev.Rul. 2023-13 5.07% 5.01% 4.98% 4.96% 4.09% 4.05% 4.03% 4.02% 4.03% 3.99% 3.97% 3.96% 3.05% 5.0% July 2023 Rev.Rul. 2023-12 4.80% 4.74% 4.71% 4.69% 3.85% 3.81% 3.79% 3.78% 3.98% 3.94% 3.92% 3.91% 3.01% 4.6% June 2023 Rev.Rul. 2023-10 4.43% 4.38% 4.36% 4.34% 3.56% 3.53% 3.51% 3.50% 3.79% 3.75% 3.73% 3.72% 2.87% 4.2% May 2023 Rev.Rul. 2023-9 4.30% 4.25% 4.23% 4.21% 3.57% 3.54% 3.52% 3.51% 3.72% 3.69% 3.67% 3.66% 2.82% 4.4% April 2023 Rev.Rul. 2023-6 4.86% 4.80% 4.77% 4.75% 4.15% 4.11% 4.09% 4.08% 4.02% 3.98% 3.96% 3.95% 3.04% 5.0% March 2023 Rev.Rul. 2023-5 4.50% 4.45% 4.43% 4.41% 3.70% 3.67% 3.65% 3.64% 3.74% 3.71% 3.69% 3.68% 2.84% 4.4% February 2023 Rev.Rul. 2023-3 4.47% 4.42% 4.40% 4.38% 3.82% 3.78% 3.76% 3.75% 3.86% 3.82% 3.80% 3.79% 2.92% 4.6% January 2023 Rev.Rul. 2023-1 4.50% 4.45% 4.43% 4.41% 3.85% 3.81% 3.79% 3.78% 3.84% 3.80% 3.78% 3.77% 2.91% 4.6% December 2022 Rev.Rul. 2022-22 4.55% 4.50% 4.47% 4.46% 4.27% 4.23% 4.21% 4.19% 4.34% 4.29% 4.27% 4.25% 3.29% 5.2%d November 2022 Rev.Rul. 2022-20 4.10% 4.06% 4.04% 4.03% 3.97% 3.93% 3.91% 3.90% 3.92% 3.88% 3.86% 3.85% 2.97% 4.8% October 2022 Rev.Rul. 2022-18 3.40% 3.37% 3.36% 3.35% 3.28% 3.25% 3.24% 3.23% 3.43% 3.40% 3.39% 3.38% 2.60% 4.0% September 2022 Rev.Rul. 2022-17 3.05% 3.03% 3.02% 3.01% 2.93% 2.91% 2.90% 2.89% 3.14% 3.12% 3.11% 3.10% 2.38% 3.6% August 2022 Rev.Rul. 2022-14 2.88% 2.86% 2.85% 2.84% 3.15% 3.13% 3.12% 3.11% 3.35% 3.32% 3.31% 3.30% 2.54% 3.8% July 2022 Rev.Rul. 2022-12 2.37% 2.36% 2.35% 2.35% 2.99% 2.97% 2.96% 2.95% 3.22% 3.19% 3.18% 3.17% 2.43% 3.6% June 2022 Rev.Rul. 2022-10 2.21% 2.20% 2.19% 2.19% 2.93% 2.91% 2.90% 2.89% 3.11% 3.09% 3.08% 3.07% 2.36% 3.6% May 2022 Rev.Rul. 2022-9 1.85% 1.84% 1.84% 1.83% 2.51% 2.49% 2.48% 2.48% 2.66% 2.64% 2.63% 2.63% 2.01% 3.0% April 2022 Rev.Rul. 2022-8 1.26% 1.26% 1.26% 1.26% 1.87% 1.86% 1.86% 1.85% 2.25% 2.24% 2.23% 2.23% 1.71% 2.2% March 20220, 2023 Rev.Rul. 2022-4 0.97% 0.97% 0.97% 0.97% 1.74% 1.73% 1.73% 1.72% 2.14% 2.13% 2.12% 2.12% 1.63% 2.0% February 2022 Rev.Rul. 2022-3 0.59% 0.59% 0.59% 0.59% 1.40% 1.40% 1.40% 1.40% 1.92% 1.91% 1.91% 1.90% 1.46% 1.6% January 2022 Rev.Rul. 2022-1 0.44% 0.44% 0.44% 0.44% 1.30% 1.30% 1.30% 1.30% 1.82% 1.81% 1.81% 1.80% 1.37% 1.6% December 2021 Rev.Rul. 2021-23 0.33% 0.33% 0.33% 0.33% 1.26% 1.26% 1.26% 1.26% 1.90% 1.89% 1.89% 1.88% 1.45% 1.6% November 2021 Rev.Rul. 2021-21 0.22% 0.22% 0.22% 0.22% 1.08% 1.08% 1.08% 1.08% 1.86% 1.85% 1.85% 1.84% 1.40% 1.4% October 2021 Rev.Rul. 2021-18 0.18% 0.18% 0.18% 0.18% 0.91% 0.91% 0.91% 0.91% 1.74% 1.73% 1.73% 1.72% 1.31% 1.0% September 2021 Rev.Rul. 2021-16 0.17% 0.17% 0.17% 0.17% 0.86% 0.86% 0.86% 0.86% 1.73% 1.72% 1.72% 1.71% 1.31% 1.0% August 2021 Rev.Rul. 2021-14 0.19% 0.19% 0.19% 0.19% 1.00% 1.00% 1.00% 1.00% 1.89% 1.88% 1.88% 1.87% 1.44% 1.2% July 2021 Rev.Rul. 2021-12 0.12% 0.12% 0.12% 0.12% 1.00% 1.00% 1.00% 1.00% 2.07% 2.06% 2.05% 2.05% 1.57% 1.2% June 2021 Rev.Rul. 2021-9 0.13% 0.13% 0.13% 0.13% 1.02% 1.02% 1.02% 1.02% 2.08% 2.07% 2.06% 2.06% 1.58% 1.2% May 2021 Rev.Rul. 2021-8 0.13% 0.13% 0.13% 0.13% 1.07% 1.07% 1.07% 1.07% 2.16% 2.15% 2.14% 2.14% 1.64% 1.2% April 2021 Rev.Rul. 2021-7 0.12% 0.12% 0.12% 0.12% 0.89% 0.89% 0.89% 0.89% 1.98% 1.97% 1.97% 1.96% 1.51% 1.0% March 2021 Rev.Rul. 2021-5 0.11% 0.11% 0.11% 0.11% 0.62% 0.62% 0.62% 0.62% 1.62% 1.61% 1.61% 1.60% 1.22% 0.8% February 2021 Rev.Rul. 2021-4 0.12% 0.12% 0.12% 0.12% 0.56% 0.56% 0.56% 0.56% 1.46% 1.45% 1.45% 1.45% 1.10% 0.6% January 2021 Rev.Rul. 2021-1 0.14% 0.14% 0.14% 0.14% 0.52% 0.52% 0.52% 0.52% 1.35% 1.35% 1.35% 1.35% 1.03% 0.6% December 2020 Rev.Rul. 2020-26 0.15% 0.15% 0.15% 0.15% 0.48% 0.48% 0.48% 0.48% 1.31% 1.31% 1.31% 1.31% 0.99% 0.6% November 2020 Rev.Rul. 2020-22 0.13% 0.13% 0.13% 0.13% 0.39% 0.39% 0.39% 0.39% 1.17% 1.17% 1.17% 1.17% 0.89% 0.4% October 2020 Rev.Rul. 2020-20 0.14% 0.14% 0.14% 0.14% 0.38% 0.38% 0.38% 0.38% 1.12% 1.12% 1.12% 1.12% 0.85% 0.4% September 2020 Rev.Rul. 2020-16 0.14% 0.14% 0.14% 0.14% 0.35% 0.35% 0.35% 0.35% 1.00% 1.00% 1.00% 1.00% 0.76% 0.4% August 2020 Rev.Rul. 2020-15 0.17% 0.17% 0.17% 0.17% 0.41% 0.41% 0.41% 0.41% 1.12% 1.12% 1.12% 1.12% 0.85% 0.4% July 2020 Rev.Rul. 2020-14 0.18% 0.18% 0.18% 0.18% 0.45% 0.45% 0.45% 0.45% 1.17% 1.17% 1.17% 1.17% 0.89% 0.6% June 2020 Rev.Rul. 2020-12 0.18% 0.18% 0.18% 0.18% 0.43% 0.43% 0.43% 0.43% 1.01% 1.01% 1.01% 1.01% 0.77% 0.6% May 2020 Rev.Rul. 2020-11 0.25% 0.25% 0.25% 0.25% 0.58% 0.58% 0.58% 0.58% 1.15% 1.15% 1.15% 1.15% 0.87% 0.8% April 2020 Rev.Rul. 2020-9 0.91% 0.91% 0.91% 0.91% 0.99% 0.99% 0.99% 0.99% 1.44% 1.43% 1.43% 1.43% 1.09% 1.2% March 2020 Rev.Rul. 2020-6 1.50% 1.49% 1.49% 1.49% 1.53% 1.52% 1.52% 1.52% 1.93% 1.92% 1.92% 1.91% 1.47% 1.8% February 2020 Rev.Rul. 2020-3 1.59% 1.58% 1.58% 1.57% 1.75% 1.74% 1.74% 1.73% 2.15% 2.14% 2.13% 2.13% 1.63% 2.2% January 2020 Rev.Rul. 2020-1 1.60% 1.59% 1.59% 1.58% 1.69% 1.68% 1.68% 1.67% 2.07% 2.06% 2.05% 2.05% 1.57% 2.0% December 2019 Rev.Rul. 2019-26 1.61% 1.60% 1.60% 1.59% 1.69% 1.68% 1.68% 1.67% 2.09% 2.08% 2.07% 2.07% 1.59% 2.0% November 2019 Rev.Rul. 2019-25 1.68% 1.67% 1.67% 1.66% 1.59% 1.58% 1.58% 1.57% 1.94% 1.93% 1.93% 1.92% 1.48% 2.0% October 2019 Rev.Rul. 2019-23 1.69% 1.68% 1.68% 1.67% 1.51% 1.50% 1.50% 1.50% 1.86% 1.85% 1.85% 1.84% 1.40% 1.8% September 2019 Rev.Rul. 2019-20 1.85% 1.84% 1.84% 1.83% 1.78% 1.77% 1.77% 1.76% 2.21% 2.20% 2.19% 2.19% 1.68% 2.2% August 2019 Rev.Rul. 2019-17 1.91% 1.90% 1.90% 1.89% 1.87% 1.86% 1.86% 1.85% 2.33% 2.32% 2.31% 2.31% 1.77% 2.2% July 2019 Rev.Rul. 2019-16 2.13% 2.12% 2.11% 2.11% 2.08% 2.07% 2.06% 2.06% 2.50% 2.48% 2.47% 2.47% 1.89% 2.6% June 2019 Rev.Rul. 2019-14 2.37% 2.36% 2.35% 2.35% 2.38% 2.37% 2.36% 2.36% 2.76% 2.74% 2.73% 2.72% 2.09% 2.8% May 2019 Rev.Rul. 2019-12 2.39% 2.38% 2.37% 2.37% 2.37% 2.36% 2.35% 2.35% 2.74% 2.72% 2.71% 2.70% 2.08% 2.8% April 2019 Rev.Rul. 2019-8 2.52% 2.50% 2.49% 2.49% 2.55% 2.53% 2.52% 2.52% 2.89% 2.87% 2.86% 2.85% 2.19% 3.0% March 2019 Rev.Rul. 2019-7 2.55% 2.53% 2.52% 2.52% 2.59% 2.57% 2.56% 2.56% 2.91% 2.89% 2.88% 2.87% 2.20% 3.2% February 2019 Rev.Rul. 2019-4 2.57% 2.55% 2.54% 2.54% 2.63% 2.61% 2.60% 2.60% 2.91% 2.89% 2.88% 2.87% 2.20% 3.2% January 2019 Rev.Rul. 2019-3 2.72% 2.70% 2.69% 2.68% 2.89% 2.87% 2.86% 2.85% 3.15% 3.13% 3.12% 3.11% 2.39% 3.4% December 2018 Rev.Rul. 2018-30 2.76% 2.74% 2.73% 2.72% 3.07% 3.05% 3.04% 3.03% 3.31% 3.28% 3.27% 3.26% 2.51% 3.6% November 2018 Rev.Rul. 2018-28 2.70% 2.68% 2.67% 2.67% 3.04% 3.02% 3.01% 3.00% 3.22% 3.19% 3.18% 3.17% 2.43% 3.6% October 2018 Rev.Rul. 2018-27 2.55% 2.53% 2.52% 2.52% 2.83% 2.81% 2.80% 2.79% 2.99% 2.97% 2.96% 2.95% 2.27% 3.4% September 2018 Rev.Rul. 2018-23 2.51% 2.49% 2.48% 2.48% 2.86% 2.84% 2.83% 2.82% 3.02% 3.00% 2.99% 2.98% 2.29% 3.4% August 2018 Rev.Rul. 2018-21 2.42% 2.41% 2.40% 2.40% 2.80% 2.78% 2.77% 2.76% 2.95% 2.93% 2.92% 2.91% 2.23% 3.4% July 2018 Rev.Rul. 2018-19 2.38% 2.37% 2.36% 2.36% 2.87% 2.85% 2.84% 2.83% 3.06% 3.04% 3.03% 3.02% 2.32% 3.4% June 2018 Rev.Rul. 2018-16 2.34% 2.33% 2.32% 2.32% 2.86% 2.84% 2.83% 2.82% 3.05% 3.03% 3.02% 3.01% 2.31% 3.4% May 2018 Rev.Rul. 2018-12 2.18% 2.17% 2.16% 2.16% 2.69% 2.67% 2.66% 2.66% 2.94% 2.92% 2.91% 2.90% 2.23% 3.2% April 2018 Rev.Rul. 2018-9 2.12% 2.11% 2.10% 2.10% 2.72% 2.70% 2.69% 2.68% 3.04% 3.02% 3.01% 3.00% 2.30% 3.2% March 2018 Rev.Rul. 2018-6 1.96% 1.95% 1.95% 1.94% 2.57% 2.55% 2.54% 2.54% 2.88% 2.86% 2.85% 2.84% 2.18% 3.0% February 2018 Rev.Rul. 2018-5 1.81% 1.80% 1.80% 1.79% 2.31% 2.30% 2.29% 2.29% 2.66% 2.64% 2.63% 2.63% 1.97% 2.8% January 2018 Rev.Rul. 2018-1 1.68% 1.67% 1.67% 1.66% 2.18% 2.17% 2.16% 2.16% 2.59% 2.57% 2.56% 2.56% 1.92% 2.6% December 2017 Rev.Rul. 2017-24 1.52% 1.51% 1.51% 1.51% 2.11% 2.10% 2.09% 2.09% 2.64% 2.62% 2.61% 2.61% 1.96% 2.6% November 2017 Rev.Rul. 2017-21 1.38% 1.38% 1.38% 1.38% 2.00% 1.99% 1.99% 1.98% 2.60% 2.58% 2.57% 2.57% 1.93% 2.4% October 2017 Rev.Rul. 2017-20 1.27% 1.27% 1.27% 1.27% 1.85% 1.84% 1.84% 1.83% 2.50% 2.48% 2.47% 2.47% 1.85% 2.2% September 2017 Rev.Rul. 2017-17 1.29% 1.29% 1.29% 1.29% 1.94% 1.93% 1.93% 1.92% 2.60% 2.58% 2.57% 2.57% 1.93% 2.4% August 2017 Rev.Rul. 2017-15 1.29% 1.29% 1.29% 1.29% 1.95% 1.94% 1.94% 1.93% 2.58% 2.56% 2.55% 2.55% 1.91% 2.4% July 2017 Rev.Rul. 2017-14 1.22% 1.22% 1.22% 1.22% 1.89% 1.88% 1.88% 1.87% 2.60% 2.58% 2.57% 2.57% 1.93% 2.2% June 2017 Rev.Rul. 2017-12 1.18% 1.18% 1.18% 1.18% 1.96% 1.95% 1.95% 1.94% 2.68% 2.66% 2.65% 2.65% 1.99% 2.4% May 2017 Rev.Rul. 2017-11 1.15% 1.15% 1.15% 1.15% 2.04% 2.03% 2.02% 2.02% 2.75% 2.73% 2.72% 2.71% 2.04% 2.4% April 2017 Rev.Rul. 2017-8 1.11% 1.11% 1.11% 1.11% 2.12% 2.11% 2.10% 2.10% 2.82% 2.80% 2.79% 2.78% 2.09% 2.6% March 2017 Rev.Rul. 2017-7 1.01% 1.01% 1.01% 1.01% 2.05% 2.04% 2.03% 2.03% 2.78% 2.76% 2.75% 2.74% 2.06% 2.4% February 2017 Rev.Rul. 2017-4 1.04% 1.04% 1.04% 1.04% 2.10% 2.09% 2.08% 2.08% 2.81% 2.79% 2.78% 2.77% 2.09% 2.6% January 2017 Rev.Rul. 2017-2 0.96% 0.96% 0.96% 0.96% 1.97% 1.96% 1.96% 1.95% 2.75% 2.73% 2.72% 2.71% 2.04% 2.4% December 2016 Rev.Rul. 2016-27 0.74% 0.74% 0.74% 0.74% 1.47% 1.46% 1.46% 1.46% 2.26% 2.25% 2.24% 2.24% 1.68% 1.8% November 2016 Rev.Rul. 2016-26 0.68% 0.68% 0.68% 0.68% 1.33% 1.33% 1.33% 1.33% 2.07% 2.06% 2.05% 2.05% 1.54% 1.6% October 2016 Rev.Rul. 2016-25 0.66% 0.66% 0.66% 0.66% 1.29% 1.29% 1.29% 1.29% 1.95% 1.94% 1.94% 1.93% 1.45% 1.6% September 2016 Rev.Rul. 2016-20 0.61% 0.61% 0.61% 0.61% 1.22% 1.22% 1.22% 1.22% 1.90% 1.89% 1.89% 1.88% 1.41% 1.4% August 2016 Rev.Rul. 2016-18 0.56% 0.56% 0.56% 0.56% 1.18% 1.18% 1.18% 1.18% 1.90% 1.89% 1.89% 1.88% 1.82% 1.4% July 2016 Rev.Rul. 2016-17 0.71% 0.71% 0.71% 0.71% 1.43% 1.42% 1.42% 1.42% 2.18% 2.17% 2.16% 2.16% 2.08% 1.8% June 2016 Rev.Rul. 2016-13 0.64% 0.64% 0.64% 0.64% 1.41% 1.41% 1.41% 1.41% 2.24% 2.23% 2.22% 2.22% 2.15% 1.8% May 2016 Rev.Rul. 2016-11 0.67% 0.67% 0.67% 0.67% 1.43% 1.42% 1.42% 1.42% 2.24% 2.23% 2.22% 2.22% 2.24% 1.8% April 2016 Rev.Rul. 2016-9 0.70% 0.70% 0.70% 0.70% 1.45% 1.44% 1.44% 1.44% 2.25% 2.24% 2.23% 2.23% 2.25% 1.8% March 2016 Rev.Rul. 2016-7 0.65% 0.65% 0.65% 0.65% 1.48% 1.47% 1.47% 1.47% 2.33% 2.32% 2.31% 2.31% 2.27% 1.8% February 2016 Rev.Rul. 2016-4 0.81% 0.81% 0.81% 0.81% 1.82% 1.81% 1.81% 1.80% 2.62% 2.60% 2.59% 2.59% 2.53% 2.2% January 2016 Rev.Rul. 2016-1 0.75% 0.75% 0.75% 0.75% 1.81% 1.80% 1.80% 1.79% 2.65% 2.63% 2.62% 2.62% 2.65% 2.2% December 2015 Rev.Rul. 2015-25 0.56% 0.56% 0.56% 0.56% 1.68% 1.67% 1.67% 1.66% 2.61% 2.59% 2.58% 2.58% 2.61% 2.0% November 2015 Rev.Rul. 2015-22 0.49% 0.49% 0.49% 0.49% 1.59% 1.58% 1.58% 1.57% 2.57% 2.55% 2.54% 2.54% 2.57% 2.0% October 2015 Rev.Rul. 2015-21 0.55% 0.55% 0.55% 0.55% 1.67% 1.66% 1.66% 1.65% 2.58% 2.56% 2.55% 2.55% 2.58% 2.0% September 2015 Rev.Rul. 2015-19 0.54% 0.54% 0.54% 0.54% 1.77% 1.76% 1.76% 1.75% 2.64% 2.62% 2.61% 2.61% 2.64% 2.2% August 2015 Rev.Rul. 2015-16 0.48% 0.48% 0.48% 0.48% 1.82% 1.81% 1.81% 1.80% 2.82% 2.80% 2.79% 2.78% 2.82% 2.2% July 2015 Rev.Rul. 2015-15 0.48% 0.48% 0.48% 0.48% 1.77% 1.76% 1.76% 1.75% 2.74% 2.72% 2.71% 2.70% 2.74% 2.2% June 2015 Rev.Rul. 2015-14 0.43% 0.43% 0.43% 0.43% 1.60% 1.59% 1.59% 1.58% 2.50% 2.48% 2.47% 2.47% 2.50% 2.0% May 2015 Rev.Rul. 2015-8 0.43% 0.43% 0.43% 0.43% 1.53% 1.52% 1.52% 1.52% 2.30% 2.29% 2.28% 2.28% 2.30% 1.8% April 2015 Rev.Rul. 2015-7 0.48% 0.48% 0.48% 0.48% 1.70% 1.69% 1.69% 1.68% 2.47% 2.45% 2.44% 2.44% 2.47% 2.0% March 2015 Rev.Rul. 2015-4 0.40% 0.40% 0.40% 0.40% 1.47% 1.46% 1.46% 1.46% 2.19% 2.18% 2.17% 2.17% 2.19% 1.8% February 2015 Rev.Rul. 2015-3 0.48% 0.48% 0.48% 0.48% 1.70% 1.69% 1.69% 1.68% 2.41% 2.40% 2.39% 2.39% 2.41% 2.0% January 2015 Rev.Rul. 2015-1 0.41% 0.41% 0.41% 0.41% 1.75% 1.74% 1.74% 1.73% 2.67% 2.65% 2.64% 2.64% 2.67% 2.2% December 2014 Rev.Rul. 2014-31 0.34% 0.34% 0.34% 0.34% 1.72% 1.71% 1.71% 1.70% 2.74% 2.72% 2.71% 2.70% 2.68% 2.0% November 2014 Rev.Rul. 2014-28 0.39% 0.39% 0.39% 0.39% 1.90% 1.89% 1.89% 1.88% 2.91% 2.89% 2.88% 2.87% 2.80% 2.2% October 2014 Rev.Rul. 2014-26 0.38% 0.38% 0.38% 0.38% 1.85% 1.84% 1.84% 1.83% 2.89% 2.87% 2.86% 2.85% 2.77% 2.2% September 2014 Rev.Rul. 2014-22 0.36% 0.36% 0.36% 0.36% 1.86% 1.85% 1.85% 1.84% 2.97% 2.95% 2.94% 2.93% 2.94% 2.2% August 2014 Rev.Rul. 2014-19 0.36% 0.36% 0.36% 0.36% 1.89% 1.88% 1.88% 1.87% 3.09% 3.07% 3.06% 3.05% 3.05% 2.2% July 2014 Rev.Rul. 2014-20 0.31% 0.31% 0.31% 0.31% 1.82% 1.81% 1.81% 1.80% 3.06% 3.04% 3.03% 3.02% 3.06% 2.2% June 2014 Rev.Rul. 2014-16 0.32% 0.32% 0.32% 0.32% 1.91% 1.90% 1.90% 1.89% 3.14% 3.12% 3.11% 3.10% 3.14% 2.2% May 2014 Rev.Rul. 2014-13 0.33% 0.33% 0.33% 0.33% 1.93% 1.92% 1.92% 1.91% 3.27% 3.24% 3.23% 3.22% 3.27% 2.4% April 2014 Rev.Rul. 2014-12 0.28% 0.28% 0.28% 0.28% 1.81% 1.80% 1.80% 1.79% 3.32% 3.29% 3.28% 3.27% 3.32% 2.2% March 2014 Rev.Rul. 2014-8 0.28% 0.28% 0.28% 0.28% 1.84% 1.83% 1.83% 1.82% 3.36% 3.33% 3.32% 3.31% 3.36% 2.2% February 2014 Rev.Rul. 2014-6 0.30% 0.30% 0.30% 0.30% 1.97% 1.96% 1.96% 1.95% 3.56% 3.53% 3.51% 3.50% 3.56% 2.4% January 2014 Rev.Rul. 2014-1 0.25% 0.25% 0.25% 0.25% 1.75% 1.74% 1.74% 1.73% 3.49% 3.46% 3.45% 3.44% 3.49% 2.2% December 2013 Rev.Rul. 2013-26 0.25% 0.25% 0.25% 0.25% 1.65% 1.64% 1.64% 1.63% 3.32% 3.29% 3.28% 3.27% 3.32% 2.0% November 2013 Rev.Rul. 2013-22 0.27% 0.27% 0.27% 0.27% 1.73% 1.72% 1.72% 1.71% 3.37% 3.34% 3.33% 3.32% 3.37% 2.0% October 2013 Rev.Rul. 2013-21 0.32% 0.32% 0.32% 0.32% 1.93% 1.92% 1.92% 1.91% 3.50% 3.47% 3.46% 3.45% 3.50% 2.4% September 2013 Rev.Rul. 2013-18 0.25% 0.25% 0.25% 0.25% 1.66% 1.65% 1.65% 1.64% 3.28% 3.25% 3.24% 3.23% 3.28% 2.0% August 2013 Rev.Rul. 2013-13 0.28% 0.28% 0.28% 0.28% 1.63% 1.62% 1.62% 1.61% 3.16% 3.14% 3.13% 3.12% 3.16% 2.0% July 2013 Rev.Rul. 2013-15 0.23% 0.23% 0.23% 0.23% 1.22% 1.22% 1.22% 1.22% 2.80% 2.78% 2.77% 2.76% 2.80% 1.4% June 2013 Rev.Rul. 2013-12 0.18% 0.18% 0.18% 0.18% 0.95% 0.95% 0.95% 0.95% 2.47% 2.45% 2.44% 2.44% 2.47% 1.2% May 2013 Rev.Rul. 2013-11 0.20% 0.20% 0.20% 0.20% 1.00% 1.00% 1.00% 1.00% 2.60% 2.58% 2.57% 2.57% 2.60% 1.2% April 2013 Rev.Rul. 2013-9 0.22% 0.22% 0.22% 0.22% 1.09% 1.09% 1.09% 1.09% 2.70% 2.68% 2.67% 2.67% 2.70% 1.4% March 2013 Rev.Rul. 2013-7 0.22% 0.22% 0.22% 0.22% 1.09% 1.09% 1.09% 1.09% 2.66% 2.64% 2.63% 2.63% 2.66% 1.4% February 2013 Rev.Rul. 2013-3 0.21% 0.21% 0.21% 0.21% 1.01% 1.01% 1.01% 1.01% 2.52% 2.50% 2.49% 2.49% 2.77% 1.2% January 2013 Rev.Rul. 2013-1 0.21% 0.21% 0.21% 0.21% 0.87% 0.87% 0.87% 0.87% 2.31% 2.30% 2.29% 2.29% 2.66% 1.0% December 2012 Rev.Rul. 2012-31 0.24% 0.24% 0.24% 0.24% 0.95% 0.95% 0.95% 0.95% 2.40% 2.39% 2.38% 2.38% 2.83% 1.2% November 2012 Rev.Rul. 2012-30 0.22% 0.22% 0.22% 0.22% 0.89% 0.89% 0.89% 0.89% 2.40% 2.39% 2.38% 2.38% 2.84% 1.0% October 2012 Rev.Rul. 2012-28 0.23% 0.23% 0.23% 0.23% 0.93% 0.93% 0.93% 0.93% 2.36% 2.35% 2.34% 2.34% 2.87% 1.2% September 2012 Rev.Rul. 2012-24 0.21% 0.21% 0.21% 0.21% 0.84% 0.84% 0.84% 0.84% 2.18% 2.17% 2.16% 2.16% 2.80% 1.0% August 2012 Rev.Rul. 2012-21 0.25% 0.25% 0.25% 0.25% 0.88% 0.88% 0.88% 0.88% 2.23% 2.22% 2.21% 2.21% 3.01% 1.0% July 2012 Rev.Rul. 2012-20 0.24% 0.24% 0.24% 0.24% 0.92% 0.92% 0.92% 0.92% 2.30% 2.29% 2.28% 2.28% 3.02% 1.2% June 2012 Rev.Rul. 2012-15 0.23% 0.23% 0.23% 0.23% 1.07% 1.07% 1.07% 1.07% 2.64% 2.62% 2.61% 2.61% 3.06% 1.2% May 2012 Rev.Rul. 2012-13 0.28% 0.28% 0.28% 0.28% 1.30% 1.30% 1.30% 1.30% 2.89% 2.87% 2.86% 2.85% 3.26% 1.6% April 2012 Rev.Rul. 2012-11 0.25% 0.25% 0.25% 0.25% 1.15% 1.15% 1.15% 1.15% 2.72% 2.70% 2.69% 2.68% 3.04% 1.4% March 2012 Rev.Rul. 2012-9 0.19% 0.19% 0.19% 0.19% 1.08% 1.08% 1.08% 1.08% 2.65% 2.63% 2.62% 2.62% 2.97% 1.4% February 2012 Rev.Rul. 2012-7 0.19% 0.19% 0.19% 0.19% 1.12% 1.12% 1.12% 1.12% 2.58% 2.56% 2.55% 2.55% 3.26% 1.4% January 2012 Rev.Rul. 2012-2 0.19% 0.19% 0.19% 0.19% 1.17% 1.17% 1.17% 1.17% 2.63% 2.61% 2.60% 2.60% 3.47% 1.4% December 2011 Rev.Rul. 2011-31 0.20% 0.20% 0.20% 0.20% 1.27% 1.27% 1.27% 1.27% 2.80% 2.78% 2.77% 2.76% 3.55% 1.6% November 2011 Rev.Rul. 2011-25 0.19% 0.19% 0.19% 0.19% 1.20% 1.20% 1.20% 1.20% 2.67% 2.65% 2.64% 2.64% 3.41% 1.4% October 2011 Rev.Rul. 2011-22 0.16% 0.16% 0.16% 0.16% 1.19% 1.19% 1.19% 1.19% 2.95% 2.93% 2.92% 2.91% 3.51% 1.4% September 2011 Rev.Rul. 2011-20 0.26% 0.26% 0.26% 0.26% 1.63% 1.62% 1.62% 1.61% 3.57% 3.54% 3.52% 3.51% 3.77% 2.0% August 2011 Rev.Rul. 2011-16 0.32% 0.32% 0.32% 0.32% 1.90% 1.89% 1.89% 1.88% 3.86% 3.82% 3.80% 3.79% 3.82% 2.2% July 2011 Rev.Rul. 2011-14 0.37% 0.37% 0.37% 0.37% 2.00% 1.99% 1.99% 1.98% 3.86% 3.82% 3.80% 3.79% 3.86% 2.4% June 2011 Rev.Rul. 2011-13 0.46% 0.46% 0.46% 0.46% 2.27% 2.26% 2.25% 2.25% 4.05% 4.01% 3.99% 3.98% 4.17% 2.8% May 2011 Rev.Rul. 2011-11 0.56% 0.56% 0.56% 0.56% 2.44% 2.43% 2.42% 2.42% 4.19% 4.15% 4.13% 4.11% 4.30% 3.0% April 2011 Rev.Rul. 2011-10 0.55% 0.55% 0.55% 0.55% 2.49% 2.47% 2.46% 2.46% 4.25% 4.21% 4.19% 4.17% 4.30% 3.0% March 2011 Rev.Rul. 2011-6 0.54% 0.54% 0.54% 0.54% 2.44% 2.43% 2.42% 2.42% 4.30% 4.25% 4.23% 4.21% 4.55% 3.0% February 2011 Rev.Rul. 2011-4 0.51% 0.51% 0.51% 0.51% 2.33% 2.32% 2.31% 2.31% 4.15% 4.11% 4.09% 4.08% 4.47% 2.8% January 2011 Rev.Rul. 2011-2 0.43% 0.43% 0.43% 0.43% 1.95% 1.94% 1.94% 1.93% 3.88% 3.84% 3.82% 3.81% 4.10% 2.4% December 2010 Rev.Rul. 2010-29 0.32% 0.32% 0.32% 0.32% 1.53% 1.52% 1.52% 1.52% 3.53% 3.50% 3.48% 3.47% 3.67% 1.8% November 2010 Rev.Rul. 2010-26 0.35% 0.35% 0.35% 0.35% 1.59% 1.58% 1.58% 1.57% 3.35% 3.32% 3.31% 3.30% 3.54% 2.0% October 2010 Rev.Rul. 2010-24 0.41% 0.41% 0.41% 0.41% 1.73% 1.72% 1.72% 1.71% 3.32% 3.29% 3.28% 3.27% 3.45% 2.0% September 2010 Rev.Rul. 2010-20 0.46% 0.46% 0.46% 0.46% 1.94% 1.93% 1.93% 1.92% 3.66% 3.63% 3.61% 3.60% 3.86% 2.4% August 2010 Rev.Rul. 2010-19 0.53% 0.53% 0.53% 0.53% 2.18% 2.17% 2.16% 2.16% 3.79% 3.75% 3.73% 3.72% 3.98% 2.6% July 2010 Rev.Rul. 2010-18 0.61% 0.61% 0.61% 0.61% 2.35% 2.34% 2.33% 2.33% 3.94% 3.90% 3.88% 3.87% 3.99% 2.8% June 2010 Rev.Rul. 2010-15 0.74% 0.74% 0.74% 0.74% 2.72% 2.70% 2.69% 2.68% 4.30% 4.25% 4.23% 4.21% 4.01% 3.2% May 2010 Rev.Rul. 2010-12 0.79% 0.79% 0.79% 0.79% 2.87% 2.85% 2.84% 2.83% 4.47% 4.42% 4.40% 4.38% 3.98% 3.4% April 2010 Rev.Rul. 2010-11 0.67% 0.67% 0.67% 0.67% 2.70% 2.68% 2.67% 2.67% 4.40% 4.35% 4.33% 4.31% 3.95% 3.2% March 2010 Rev.Rul. 2010-8 0.64% 0.64% 0.64% 0.64% 2.69% 2.67% 2.66% 2.66% 4.35% 4.30% 4.28% 4.26% 4.03% 3.2% February 2010 Rev.Rul. 2010-6 0.72% 0.72% 0.72% 0.72% 2.82% 2.80% 2.79% 2.78% 4.44% 4.39% 4.37% 4.35% 4.02% 3.4% January 2010 Rev.Rul. 2010-1 0.57% 0.57% 0.57% 0.57% 2.45% 2.44% 2.43% 2.43% 4.11% 4.07% 4.05% 4.04% 4.01% 3.0% December 2009 Rev.Rul. 2009-38 0.69% 0.69% 0.69% 0.69% 2.64% 2.62% 2.61% 2.61% 4.17% 4.13% 4.11% 4.09% 4.14% 3.2% November 2009 Rev.Rul. 2009-35 0.71% 0.71% 0.71% 0.71% 2.59% 2.57% 2.56% 2.56% 4.01% 3.97% 3.95% 3.94% 3.92% 3.2% October 2009 Rev.Rul. 2009-33 0.75% 0.75% 0.75% 0.75% 2.66% 2.64% 2.63% 2.63% 4.10% 4.06% 4.04% 4.03% 4.16% 3.2% September 2009 Rev.Rul. 2009-29 0.84% 0.84% 0.84% 0.84% 2.87% 2.85% 2.84% 2.83% 4.38% 4.33% 4.31% 4.29% 4.33% 3.4% August 2009 Rev.Rul. 2009-22 0.83% 0.83% 0.83% 0.83% 2.80% 2.78% 2.77% 2.76% 4.26% 4.22% 4.20% 4.18% 4.48% 3.4% July 2009 Rev.Rul. 2009-20 0.82% 0.82% 0.82% 0.82% 2.76% 2.74% 2.73% 2.72% 4.36% 4.31% 4.29% 4.27% 4.33% 3.4% June 2009 Rev.Rul. 2009-16 0.75% 0.75% 0.75% 0.75% 2.25% 2.24% 2.23% 2.23% 3.88% 3.84% 3.82% 3.81% 4.28% 2.8% May 2009 Rev.Rul. 2009-12 0.76% 0.76% 0.76% 0.76% 2.05% 2.04% 2.03% 2.03% 3.58% 3.55% 3.53% 3.52% 4.58% 2.4% April 2009 Rev.Rul. 2009-10 0.83% 0.83% 0.83% 0.83% 2.15% 2.14% 2.13% 2.13% 3.67% 3.64% 3.62% 3.61% 4.61% 2.6% March 2009 Rev.Rul. 2009-8 0.72% 0.72% 0.72% 0.72% 1.94% 1.93% 1.93% 1.92% 3.52% 3.49% 3.47% 3.46% 4.58% 2.4% February 2009 Rev.Rul. 2009-5 0.60% 0.60% 0.60% 0.60% 1.65% 1.64% 1.64% 1.63% 2.96% 2.94% 2.93% 2.92% 5.27% 2.0% January 2009 Rev.Rul. 2009-1 0.81% 0.81% 0.81% 0.81% 2.06% 2.05% 2.04% 2.04% 3.57% 3.54% 3.52% 3.51% 5.49% 2.4% December 2008 Rev.Rul. 2008-53 1.36% 1.36% 1.36% 1.36% 2.85% 2.83% 2.82% 2.81% 4.45% 4.40% 4.38% 4.36% 5.40% 3.4% November 2008 Rev.Rul. 2008-50 1.63% 1.62% 1.62% 1.61% 2.97% 2.95% 2.94% 2.93% 4.24% 4.20% 4.18% 4.16% 4.94% 3.6% October 2008 Rev.Rul. 2008-49 2.19% 2.18% 2.17% 2.17% 3.16% 3.14% 3.13% 3.12% 4.32% 4.27% 4.25% 4.23% 4.45% 3.8% September 2008 Rev.Rul. 2008-46 2.38% 2.37% 2.36% 2.36% 3.46% 3.43% 3.42% 3.41% 4.58% 4.53% 4.50% 4.49% 4.53% 4.2% August 2008 Rev.Rul. 2008-43 2.54% 2.52% 2.51% 2.51% 3.55% 3.52% 3.50% 3.49% 4.58% 4.53% 4.50% 4.49% 4.65% 4.2% July 2008 Rev.Rul. 2008-33 2.42% 2.41% 2.40% 2.40% 3.45% 3.42% 3.41% 3.40% 4.60% 4.55% 4.52% 4.51% 4.52% 4.2% June 2008 Rev.Rul. 2008-28 2.08% 2.07% 2.06% 2.06% 3.20% 3.17% 3.16% 3.15% 4.46% 4.41% 4.39% 4.37% 4.57% 3.8% May 2008 Rev.Rul. 2008-24 1.64% 1.63% 1.63% 1.62% 2.74% 2.72% 2.71% 2.70% 4.21% 4.17% 4.15% 4.13% 4.71% 3.2% April 2008 Rev.Rul. 2008-20 1.85% 1.84% 1.84% 1.83% 2.87% 2.85% 2.84% 2.83% 4.40% 4.35% 4.33% 4.31% 4.55% 3.4% March 2008 Rev.Rul. 2008-11 2.25% 2.24% 2.23% 2.23% 2.97% 2.95% 2.94% 2.93% 4.27% 4.23% 4.21% 4.19% 4.11% 3.6% February 2008 Rev.Rul. 2008-9 3.11% 3.09% 3.08% 3.07% 3.51% 3.48% 3.46% 3.46% 4.46% 4.41% 4.39% 4.37% 4.23% 4.2% January 2008 Rev.Rul. 2008-4 3.18% 3.16% 3.15% 3.14% 3.58% 3.55% 3.53% 3.52% 4.46% 4.41% 4.39% 4.37% 4.25% 4.4% December 2007 Rev.Rul. 2007-70 3.88% 3.84% 3.82% 3.81% 4.13% 4.09% 4.07% 4.06% 4.72% 4.67% 4.64% 4.63% 4.34% 5.0% November 2007 Rev.Rul. 2007-66 4.11% 4.07% 4.05% 4.04% 4.39% 4.34% 4.32% 4.30% 4.89% 4.83% 4.80% 4.78% 4.30% 5.2% October 2007 Rev.Rul. 2007-63 4.19% 4.15% 4.13% 4.11% 4.35% 4.30% 4.28% 4.26% 4.88% 4.82% 4.79% 4.77% 4.49% 5.2% September 2007 Rev.Rul. 2007-57 4.82% 4.76% 4.73% 4.71% 4.79% 4.73% 4.70% 4.68% 5.09% 5.03% 5.00% 4.98% 4.44% 5.8% August 2007 Rev.Rul. 2007-50 5.00% 4.94% 4.91% 4.89% 5.09% 5.03% 5.00% 4.98% 5.31% 5.24% 5.21% 5.18% 4.50% 6.2% July 2007 Rev.Rul. 2007-44 4.97% 4.91% 4.88% 4.86% 4.95% 4.89% 4.86% 4.84% 5.15% 5.09% 5.06% 5.04% 4.32% 6.0% June 2007 Rev.Rul. 2007-36 4.84% 4.78% 4.75% 4.73% 4.64% 4.59% 4.56% 4.55% 4.91% 4.85% 4.82% 4.80% 4.15% 5.6% May 2007 Rev.Rul. 2007-29 4.85% 4.79% 4.76% 4.74% 4.62% 4.57% 4.54% 4.53% 4.90% 4.84% 4.81% 4.79% 4.11% 5.6% April 2007 Rev.Rul. 2007-23 4.90% 4.84% 4.81% 4.79% 4.61% 4.56% 4.53% 4.52% 4.81% 4.75% 4.72% 4.70% 4.04% 5.6% March 2007 Rev.Rul. 2007-15 5.06% 5.00% 4.97% 4.95% 4.86% 4.80% 4.77% 4.75% 5.01% 4.95% 4.92% 4.90% 4.18% 5.8% February 2007 Rev.Rul. 2007-9 4.93% 4.87% 4.84% 4.82% 4.69% 4.64% 4.61% 4.60% 4.86% 4.80% 4.77% 4.75% 4.07% 5.6% January 2007 Rev.Rul. 2007-2 4.88% 4.82% 4.79% 4.77% 4.58% 4.53% 4.50% 4.49% 4.73% 4.68% 4.65% 4.64% 4.03% 5.6% December 2006 Rev.Rul. 2006-61 4.97% 4.91% 4.88% 4.86% 4.73% 4.68% 4.65% 4.64% 4.90% 4.84% 4.81% 4.79% 4.14% 5.8% November 2006 Rev.Rul. 2006-55 4.89% 4.83% 4.80% 4.78% 4.69% 4.64% 4.61% 4.60% 4.90% 4.84% 4.81% 4.79% 4.15% 5.6% October 2006 Rev.Rul. 2006-50 5.00% 4.94% 4.91% 4.89% 4.82% 4.76% 4.73% 4.71% 5.02% 4.96% 4.93% 4.91% 4.22% 5.8% September 2006 Rev.Rul. 2006-44 5.13% 5.07% 5.04% 5.02% 5.01% 4.95% 4.92% 4.90% 5.21% 5.14% 5.11% 5.09% 4.41% 6.0% August 2006 Rev.Rul. 2006-39 5.26% 5.19% 5.16% 5.13% 5.21% 5.14% 5.11% 5.09% 5.36% 5.29% 5.26% 5.23% 4.52% 6.2% July 2006 Rev.Rul. 2006-35 5.05% 4.99% 4.96% 4.94% 5.05% 4.99% 4.96% 4.94% 5.29% 5.22% 5.19% 5.16% 4.43% 6.0% June 2006 Rev.Rul. 2006-29 4.99% 4.93% 4.90% 4.88% 5.06% 5.00% 4.97% 4.95% 5.32% 5.25% 5.22% 5.19% 4.45% 6.0% May 2006 Rev.Rul. 2006-24 4.85% 4.79% 4.76% 4.74% 4.84% 4.78% 4.75% 4.73% 5.00% 4.94% 4.91% 4.89% 4.30% 5.8% April 2006 Rev.Ril. 2006-22 4.77% 4.71% 4.68% 4.66% 4.72% 4.67% 4.64% 4.63% 4.79% 4.73% 4.70% 4.68% 4.25% 5.6% March 2006 Rev.Rul. 2006-10 4.58% 4.53% 4.50% 4.49% 4.51% 4.46% 4.44% 4.42% 4.68% 4.63% 4.60% 4.59% 4.23% 5.4% February 2006 Rev.Rul. 2006-7 4.39% 4.34% 4.32% 4.30% 4.40% 4.35% 4.33% 4.31% 4.61% 4.56% 4.53% 4.52% 4.26% 5.2% January 2006 Rev.Rul. 2006-4 4.38% 4.33% 4.31% 4.29% 4.48% 4.43% 4.41% 4.39% 4.73% 4.68% 4.65% 4.64% 4.36% 5.4% December 2005 Rev.Rul. 2005-77 4.34% 4.29% 4.27% 4.25% 4.52% 4.47% 4.45% 4.43% 4.79% 4.73% 4.70% 4.68% 4.40% 5.4% November 2005 Rev.Rul. 2005-71 4.04% 4.00% 3.98% 3.97% 4.23% 4.19% 4.17% 4.15% 4.57% 4.52% 4.49% 4.48% 4.22% 5.0% October 2005 Rev.Rul. 2005-66 3.89% 3.85% 3.83% 3.82% 4.08% 4.04% 4.02% 4.01% 4.40% 4.35% 4.33% 4.31% 4.14% 5.0% September 2005 Rev.Rul. 2005-57 3.90% 3.86% 3.84% 3.83% 4.19% 4.15% 4.13% 4.11% 4.52% 4.47% 4.45% 4.43% 4.24% 5.0% August 2005 Rev.Rul. 2005-54 3.58% 3.55% 3.53% 3.52% 3.92% 3.88% 3.86% 3.85% 4.33% 4.28% 4.26% 4.24% 4.12% 4.8% July 2005 Rev.Rul. 2005-38 3.45% 3.42% 3.41% 3.40% 3.86% 3.82% 3.80% 3.79% 4.35% 4.30% 4.28% 4.26% 4.09% 4.6% June 2005 Rev.Rul. 2005-32 3.46% 3.43% 3.42% 3.41% 4.01% 3.97% 3.95% 3.94% 4.57% 4.52% 4.49% 4.48% 4.20% 4.8% May 2005 Rev.Rul. 2005-27 3.54% 3.51% 3.49% 3.48% 4.28% 4.24% 4.22% 4.20% 4.83% 4.77% 4.74% 4.72% 4.37% 5.2% April 2005 Rev.Rul. 2005-23 3.35% 3.32% 3.31% 3.30% 4.09% 4.05% 4.03% 4.02% 4.68% 4.63% 4.60% 4.59% 4.19% 5.0% March 2005 Rev.Rul. 2005-13 3.08% 3.06% 3.05% 3.04% 3.83% 3.79% 3.77% 3.76% 4.52% 4.47% 4.45% 4.43% 4.09% 4.6% February 2005 Rev.Rul. 2005-8 2.92% 2.90% 2.89% 2.88% 3.83% 3.79% 3.77% 3.76% 4.72% 4.67% 4.64% 4.63% 4.20% 4.6% January 2005 Rev.Rul. 2005-2 2.78% 2.76% 2.75% 2.74% 3.76% 3.73% 3.71% 3.70% 4.76% 4.70% 4.67% 4.65% 4.27% 4.6% December 2004 Rev.Rul. 2004-106 2.48% 2.46% 2.45% 2.45% 3.56% 3.53% 3.51% 3.50% 4.68% 4.63% 4.60% 4.59% 4.19% 4.2% November 2004 Rev.Rul. 2004-102 2.37% 2.36% 2.35% 2.35% 3.55% 3.52% 3.50% 3.49% 4.70% 4.65% 4.62% 4.61% 4.20% 4.2% October 2004 Rev.Rul. 2004-96 2.26% 2.25% 2.24% 2.24% 3.62% 3.59% 3.57% 3.56% 4.84% 4.78% 4.75% 4.73% 4.27% 4.4% September 2004 Rev.Rul. 2004-69 2.34% 2.33% 2.32% 2.32% 3.84% 3.80% 3.78% 3.77% 5.03% 4.97% 4.94% 4.92% 4.51% 4.6% August 2004 Rev.Rul. 2004-84 2.37% 2.36% 2.35% 2.35% 4.00% 3.96% 3.94% 3.93% 5.21% 5.14% 5.11% 5.09% 4.64% 4.8% July 2004 Rev.Rul. 2004-66 2.26% 2.25% 2.24% 2.24% 4.11% 4.07% 4.05% 4.04% 5.34% 5.27% 5.24% 5.21% 4.72% 5.0% June 2004 Rev.Rul. 2004-54 1.98% 1.97% 1.97% 1.96% 3.89% 3.85% 3.83% 3.82% 5.20% 5.13% 5.10% 5.08% 4.62% 4.6% May 2004 Rev.Rul. 2004-44 1.50% 1.49% 1.49% 1.49% 3.16% 3.14% 3.13% 3.12% 4.65% 4.60% 4.57% 4.56% 4.19% 3.8% April 2004 Rev.Rul. 2004-39 1.47% 1.46% 1.46% 1.46% 3.15% 3.13% 3.12% 3.11% 4.66% 4.61% 4.58% 4.57% 4.05% 3.8% March 2004 Rev.Rul. 2004-25 1.58% 1.57% 1.57% 1.56% 3.34% 3.31% 3.30% 3.29% 4.84% 4.78% 4.75% 4.73% 4.19% 4.0% February 2004 Rev.Rul. 2004-9 1.62% 1.61% 1.61% 1.60% 3.44% 3.41% 3.40% 3.39% 4.94% 4.88% 4.85% 4.83% 4.31% 4.2% January 2004 Rev.Rul. 2004-2 1.71% 1.70% 1.70% 1.69% 3.52% 3.49% 3.47% 3.46% 5.01% 4.95% 4.92% 4.90% 4.40% 4.2% December 2003 Rev.Rul. 2003-122 1.68% 1.67% 1.67% 1.66% 3.55% 3.52% 3.50% 3.49% 5.12% 5.06% 5.03% 5.01% 4.58% 4.2% November 2003 Rev.Rul. 2003-114 1.50% 1.49% 1.49% 1.49% 3.32% 3.29% 3.28% 3.27% 4.99% 4.93% 4.90% 4.88% 4.56% 4.0% October 2003 Rev.Rul. 2003-107 1.68% 1.67% 1.67% 1.66% 3.65% 3.62% 3.60% 3.59% 5.23% 5.16% 5.13% 5.11% 4.74% 4.4% September 2003 Rev.Rul. 2003-101 1.52% 1.51% 1.51% 1.51% 3.43% 3.40% 3.39% 3.38% 5.08% 5.02% 4.99% 4.97% 4.65% 4.2% August 2003 Rev.Rul. 2003-94 1.21% 1.21% 1.21% 1.21% 2.70% 2.68% 2.67% 2.67% 4.36% 4.31% 4.29% 4.27% 4.12% 3.2% July 2003 Rev.Rul. 2003-71 1.23% 1.23% 1.23% 1.23% 2.55% 2.53% 2.52% 2.52% 4.17% 4.13% 4.11% 4.09% 4.05% 3.0% June 2003 Rev.Rul. 2003-60 1.49% 1.48% 1.48% 1.48% 3.06% 3.04% 3.03% 3.02% 4.65% 4.60% 4.57% 4.56% 4.35% 3.6% May 2003 Rev.Rul. 2003-45 1.53% 1.52% 1.52% 1.52% 3.17% 3.15% 3.14% 3.13% 4.79% 4.73% 4.70% 4.68% 4.45% 3.8% April 2003 Rev.Rul. 2003-35 1.46% 1.45% 1.45% 1.45% 2.96% 2.94% 2.93% 2.92% 4.58% 4.53% 4.50% 4.49% 4.41% 3.6% March 2003 Rev.Rul. 2003-26 1.58% 1.57% 1.57% 1.56% 3.24% 3.21% 3.20% 3.19% 4.80% 4.74% 4.71% 4.69% 4.58% 3.8% February 2003 Rev.Rul. 2003-16 1.65% 1.64% 1.64% 1.63% 3.27% 3.24% 3.23% 3.22% 4.85% 4.79% 4.76% 4.74% 4.56% 4.0% January 2003 Rev.Rul. 2003-5 1.81% 1.80% 1.80% 1.79% 3.43% 3.40% 3.39% 3.38% 4.90% 4.84% 4.81% 4.79% 4.61% 4.2% December 2002 Rev.Rul. 2002-81 1.84% 1.83% 1.83% 1.82% 3.31% 3.28% 3.27% 3.26% 4.92% 4.86% 4.83% 4.81% 4.65% 4.0% November 2002 Rev.Rul. 2002-74 1.82% 1.81% 1.81% 1.80% 3.06% 3.04% 3.03% 3.02% 4.60% 4.55% 4.52% 4.51% 4.31% 3.6% October 2002 Rev.Rul. 2002-61 2.03% 2.02% 2.01% 2.01% 3.46% 3.43% 3.42% 3.41% 4.90% 4.84% 4.81% 4.79% 4.50% 4.2% September 2002 Rev.Rul. 2002-53 2.13% 2.12% 2.11% 2.11% 3.75% 3.72% 3.70% 3.69% 5.23% 5.16% 5.13% 5.11% 4.63% 4.6% August 2002 Rev.Rul. 2002-48 2.54% 2.52% 2.51% 2.51% 4.24% 4.20% 4.18% 4.16% 5.46% 5.39% 5.35% 5.33% 4.78% 5.2% July 2002 Rev.Rul. 2002-40 2.84% 2.82% 2.81% 2.80% 4.60% 4.55% 4.52% 4.51% 5.69% 5.61% 5.57% 5.55% 4.91% 5.6% June 2002 Rev.Rul. 2002-36 2.91% 2.89% 2.88% 2.87% 4.74% 4.69% 4.66% 4.64% 5.70% 5.62% 5.58% 5.56% 4.89% 5.8% May 2002 Rev.Rul. 2002-25 3.21% 3.18% 3.17% 3.16% 4.99% 4.93% 4.90% 4.88% 5.85% 5.77% 5.73% 5.70% 5.01% 6.0% April 2002 Rev.Rul. 2002-17 2.88% 2.86% 2.85% 2.84% 4.65% 4.60% 4.57% 4.56% 5.62% 5.54% 5.50% 5.48% 4.87% 5.6% March 2002 Rev.Rul. 2002-10 2.69% 2.67% 2.66% 2.66% 4.52% 4.47% 4.45% 4.43% 5.48% 5.41% 5.37% 5.35% 4.86% 5.4% February 2002 Rev.Rul. 2002-5 2.74% 2.72% 2.71% 2.70% 4.63% 4.58% 4.55% 4.54% 5.60% 5.52% 5.48% 5.46% 5.01% 5.6% January 2002 Rev.Rul. 2002-2 2.73% 2.71% 2.70% 2.69% 4.49% 4.44% 4.42% 4.40% 5.46% 5.39% 5.35% 5.33% 4.82% 5.4% December 2001 Rev.Rul. 2001-58 2.48% 2.46% 2.45% 2.45% 3.97% 3.93% 3.91% 3.90% 5.05% 4.99% 4.96% 4.94% 4.65% 4.8% November 2001 Rev.Rul. 2001-52 2.73% 2.71% 2.70% 2.69% 4.13% 4.09% 4.07% 4.06% 5.31% 5.24% 5.21% 5.18% 4.74% 5.0% October 2001 Rev.Rul. 2001-49 3.58% 3.55% 3.53% 3.52% 4.59% 4.54% 4.51% 4.50% 5.39% 5.32% 5.29% 5.26% 4.71% 5.6% September 2001 Rev.Rul. 2001-43 3.82% 3.78% 3.76% 3.75% 4.82% 4.76% 4.73% 4.71% 5.57% 5.49% 5.45% 5.43% 4.85% 5.8% August 2001 Rev.Rul. 2001-36 3.94% 3.90% 3.88% 3.87% 4.99% 4.93% 4.90% 4.88% 5.72% 5.64% 5.60% 5.57% 4.94% 6.0% July 2001 Rev.Rul. 2001-34 4.07% 4.03% 4.01% 4.00% 5.12% 5.06% 5.03% 5.01% 5.82% 5.74% 5.70% 5.67% 5.00% 6.2% June 2001 Rev.Rul. 2001-27 4.15% 4.11% 4.09% 4.08% 5.02% 4.96% 4.93% 4.91% 5.75% 5.67% 5.63% 5.60% 5.01% 6.0% May 2001 Rev.Rul. 2001-22 4.25% 4.21% 4.19% 4.17% 4.77% 4.71% 4.68% 4.66% 5.43% 5.36% 5.32% 5.30% 4.89% 5.8% April 2001 Rev.Rul. 2001-17 4.63% 4.58% 4.55% 4.54% 4.94% 4.88% 4.85% 4.83% 5.43% 5.36% 5.32% 5.30% 4.87% 6.0% March 2001 Rev.Rul. 2001-12 4.86% 4.80% 4.77% 4.75% 5.07% 5.01% 4.98% 4.96% 5.58% 5.50% 5.46% 5.44% 4.87% 6.2% February 2001 Rev.Rul. 2001-7 5.18% 5.11% 5.08% 5.06% 5.07% 5.01% 4.98% 4.96% 5.48% 5.41% 5.37% 5.35% 4.92% 6.2% January 2001 Rev.Rul. 2001-3 5.90% 5.82% 5.78% 5.75% 5.61% 5.53% 5.49% 5.47% 5.78% 5.70% 5.66% 5.63% 5.24% 6.8% December 2000 Rev.Rul. 2000-54 6.10% 6.01% 5.97% 5.94% 5.87% 5.79% 5.75% 5.72% 5.98% 5.89% 5.85% 5.82% 5.31% 7.0% November 2000 Rev.Rul. 2000-50 6.15% 6.06% 6.01% 5.98% 6.01% 5.92% 5.88% 5.85% 6.09% 6.00% 5.96% 5.93% 5.39% 7.2% October 2000 Rev.Rul. 2000-45 6.30% 6.20% 6.15% 6.12% 6.09% 6.00% 5.96% 5.93% 5.96% 5.87% 5.83% 5.80% 5.33% 7.4% September 2000 Rev.Rul. 2000-41 6.33% 6.23% 6.18% 6.15% 6.22% 6.13% 6.08% 6.05% 6.09% 6.00% 5.96% 5.93% 5.41% 7.6% August 2000 Rev.Rul. 2000-38 6.37% 6.27% 6.22% 6.19% 6.33% 6.23% 6.18% 6.15% 6.22% 6.13% 6.08% 6.05% 5.53% 7.6% July 2000 Rev.Rul. 2000-32 6.60% 6.49% 6.44% 6.40% 6.62% 6.51% 6.46% 6.42% 6.40% 6.30% 6.25% 6.22% 5.79% 8.0% June 2000 Rev.Rul. 2000-28 6.53% 6.43% 6.38% 6.35% 6.62% 6.51% 6.46% 6.42% 6.39% 6.29% 6.24% 6.21% 5.65% 8.0% May 2000 Rev.Rul. 2000-23 6.42% 6.32% 6.27% 6.24% 6.40% 6.30% 6.25% 6.22% 6.20% 6.11% 6.06% 6.03% 5.57% 7.8% April 2000 Rev.Rul. 2000-19 6.46% 6.36% 6.31% 6.28% 6.71% 6.60% 6.55% 6.51% 6.49% 6.39% 6.34% 6.31% 5.75% 8.0% March 2000 Rev.Rul. 2000-11 6.45% 6.35% 6.30% 6.27% 6.80% 6.69% 6.63% 6.60% 6.75% 6.64% 6.59% 6.55% 5.84% 8.2% February 2000 Rev.Rul. 2000-9 6.20% 6.11% 6.06% 6.03% 6.56% 6.46% 6.41% 6.37% 6.77% 6.66% 6.61% 6.57% 5.73% 8.0% January 2000 Rev.Rul. 2000-1 5.88% 5.80% 5.76% 5.73% 6.21% 6.12% 6.07% 6.04% 6.45% 6.35% 6.30% 6.27% 5.59% 7.4% December 1999 Rev.Rul. 99-48 5.74% 5.66% 5.62% 5.59% 6.20% 6.11% 6.06% 6.03% 6.47% 6.37% 6.32% 6.29% 5.72% 7.4% November 1999 Rev.Rul. 99-45 5.57% 5.49% 5.45% 5.43% 6.08% 5.99% 5.95% 5.92% 6.39% 6.29% 6.24% 6.21% 5.52% 7.4% October 1999 Rev.Rul. 99-41 5.54% 5.47% 5.43% 5.41% 6.02% 5.93% 5.89% 5.86% 6.31% 6.21% 6.16% 6.13% 5.45% 7.2% September 1999 Rev.Rul. 99-37 5.42% 5.35% 5.31% 5.29% 5.98% 5.89% 5.85% 5.82% 6.25% 6.16% 6.11% 6.08% 5.26% 7.2% August 1999 Rev.Rul. 99-32 5.43% 5.36% 5.32% 5.30% 5.96% 5.87% 5.83% 5.80% 6.23% 6.14% 6.09% 6.06% 5.18% 7.2% July 1999 Rev.Rul. 99-29 5.32% 5.25% 5.22% 5.19% 5.82% 5.74% 5.70% 5.67% 6.10% 6.01% 5.97% 5.94% 4.98% 7.0% June 1999 Rev.Rul. 99-25 4.98% 4.92% 4.89% 4.87% 5.37% 5.30% 5.27% 5.24% 5.79% 5.71% 5.67% 5.64% 4.85% 6.4% May 1999 Rev.Rul. 99-21 4.90% 4.84% 4.81% 4.79% 5.22% 5.15% 5.12% 5.10% 5.66% 5.58% 5.54% 5.52% 4.82% 6.2% April 1999 Rev.Rul. 99-17 4.99% 4.93% 4.90% 4.88% 5.28% 5.21% 5.18% 5.15% 5.67% 5.59% 5.55% 5.53% 4.78% 6.4% March 1999 Rev.Rul. 99-11 4.67% 4.62% 4.59% 4.58% 4.83% 4.77% 4.74% 4.72% 5.30% 5.23% 5.20% 5.17% 4.68% 5.8% February 1999 Rev.Rul. 99-8 4.62% 4.57% 4.54% 4.53% 4.71% 4.66% 4.63% 4.62% 5.24% 5.17% 5.14% 5.12% 4.71% 5.6% January 1999 Rev.Rul. 99-2 4.57% 4.52% 4.49% 4.48% 4.64% 4.59% 4.56% 4.55% 5.21% 5.14% 5.11% 5.09% 4.70% 5.6% December 1998 Rev.Rul. 98-57 4.33% 4.28% 4.26% 4.24% 4.52% 4.47% 4.45% 4.43% 5.25% 5.18% 5.15% 5.12% 4.67% 5.4% November 1998 Rev.Rul. 98-52 4.47% 4.42% 4.40% 4.38% 4.51% 4.46% 4.44% 4.42% 5.10% 5.04% 5.01% 4.99% 4.65% 5.4% October 1998 Rev.Rul. 98-50 5.06% 5.00% 4.97% 4.95% 5.12% 5.06% 5.03% 5.01% 5.46% 5.39% 5.35% 5.33% 4.80% 6.2% September 1998 Rev.Rul. 98-43 5.42% 5.35% 5.31% 5.29% 5.54% 5.47% 5.43% 5.41% 5.74% 5.66% 5.62% 5.59% 5.02% 6.6% August 1998 Rev.Rul. 98-36 5.48% 5.41% 5.37% 5.35% 5.57% 5.49% 5.45% 5.43% 5.72% 5.64% 5.60% 5.57% 5.01% 6.8% July 1998 Rev.Rul. 98-33 5.56% 5.48% 5.44% 5.42% 5.68% 5.60% 5.56% 5.54% 5.88% 5.80% 5.76% 5.73% 5.00% 6.8% June 1998 Rev.Rul. 98-28 5.58% 5.50% 5.46% 5.44% 5.77% 5.69% 5.65% 5.62% 6.02% 5.93% 5.89% 5.86% 5.15% 7.0% May 1998 Rev.Rul. 98-23 5.50% 5.43% 5.39% 5.37% 5.69% 5.61% 5.57% 5.55% 5.94% 5.85% 5.81% 5.78% 5.05% 6.8% April 1998 Rev.Rul. 98-18 5.51% 5.44% 5.40% 5.38% 5.70% 5.62% 5.58% 5.56% 5.98% 5.89% 5.85% 5.82% 5.04% 6.8% March 1998 Rev.Rul. 98-11 5.39% 5.32% 5.29% 5.26% 5.59% 5.51% 5.47% 5.45% 5.91% 5.83% 5.79% 5.76% 4.88% 6.8% February 1998 Rev.Rul. 98-7 5.54% 5.47% 5.43% 5.41% 5.69% 5.61% 5.57% 5.55% 5.93% 5.84% 5.80% 5.77% 4.96% 6.8% January 1998 Rev.Rul. 98-4 5.70% 5.62% 5.58% 5.56% 5.93% 5.84% 5.80% 5.77% 6.13% 6.04% 6.00% 5.97% 5.10% 7.2% December 1997 Rev.Rul. 97-50 5.68% 5.60% 5.56% 5.54% 6.02% 5.93% 5.89% 5.86% 6.31% 6.21% 6.16% 6.13% 5.23% 7.2% November 1997 Rev.Rul. 97-44 5.69% 5.61% 5.57% 5.55% 6.10% 6.01% 5.97% 5.94% 6.42% 6.32% 6.27% 6.24% 5.15% 7.4% October 1997 Rev.Rul. 97-41 5.84% 5.76% 5.72% 5.69% 6.34% 6.24% 6.19% 6.16% 6.68% 6.57% 6.52% 6.48% 5.27% 7.6% September 1997 Rev.Rul. 97-36 5.81% 5.73% 5.69% 5.66% 6.23% 6.14% 6.09% 6.06% 6.55% 6.45% 6.40% 6.36% 5.09% 7.6% August 1997 Rev.Rul. 97-30 5.87% 5.79% 5.75% 5.72% 6.39% 6.29% 6.24% 6.21% 6.73% 6.62% 6.57% 6.53% 5.33% 7.6% July 1997 Rev.Rul. 97-27 6.07% 5.98% 5.94% 5.91% 6.65% 6.54% 6.49% 6.45% 6.99% 6.87% 6.81% 6.77% 5.45% 8.0% June 1997 Rev.Rul. 97-24 6.23% 6.14% 6.09% 6.06% 6.80% 6.69% 6.63% 6.60% 7.11% 6.99% 6.93% 6.89% 5.64% 8.2% May 1997 Rev.Rul. 97-19 6.23% 6.14% 6.09% 6.06% 6.85% 6.74% 6.68% 6.65% 7.18% 7.06% 7.00% 6.96% 5.64% 8.2% April 1997 Rev.Rul. 97-17 5.91% 5.83% 5.79% 5.76% 6.49% 6.39% 6.34% 6.31% 6.88% 6.77% 6.71% 6.68% 5.45% 7.8% March 1997 Rev.Rul. 97-10 5.83% 5.75% 5.71% 5.68% 6.42% 6.32% 6.27% 6.24% 6.86% 6.75% 6.69% 6.66% 5.50% 7.8% February 1997 Rev.Rul. 97-7 5.81% 5.73% 5.69% 5.66% 6.38% 6.28% 6.23% 6.20% 6.78% 6.67% 6.62% 6.58% 5.47% 7.6% January 1997 Rev.Rul. 97-1 5.63% 5.55% 5.51% 5.49% 6.10% 6.01% 5.97% 5.94% 6.54% 6.44% 6.39% 6.36% 5.35% 7.4% December 1996 Rev.Rul. 96-57 5.75% 5.67% 5.63% 5.60% 6.31% 6.21% 6.16% 6.13% 6.77% 6.66% 6.61% 6.57% 5.48% 7.6% November 1996 Rev.Rul. 96-52 5.96% 5.87% 5.83% 5.80% 6.60% 6.49% 6.44% 6.40% 7.02% 6.90% 6.84% 6.80% 5.60% 8.0% October 1996 Rev.Rul. 96-49 6.07% 5.98% 5.94% 5.91% 6.72% 6.61% 6.56% 6.52% 7.13% 7.01% 6.95% 6.91% 5.64% 8.0% September 1996 Rev.Rul. 96-43 6.02% 5.93% 5.89% 5.86% 6.64% 6.53% 6.48% 6.44% 7.03% 6.91% 6.85% 6.81% 5.63% 8.0% August 1996 Rev.Rul. 96-37 6.15% 6.06% 6.01% 5.98% 6.84% 6.73% 6.67% 6.64% 7.21% 7.08% 7.02% 6.98% 5.80% 8.2% July 1996 Rev.Rul. 96-34 6.04% 5.95% 5.91% 5.88% 6.74% 6.63% 6.58% 6.54% 7.12% 7.00% 6.94% 6.90% 5.78% 8.2% June 1996 Rev.Rul. 96-27 5.88% 5.80% 5.76% 5.73% 6.58% 6.48% 6.43% 6.39% 7.04% 6.92% 6.86% 6.82% 5.78% 8.0% May 1996 Rev.Rul. 96-24 5.76% 5.68% 5.64% 5.61% 6.36% 6.26% 6.21% 6.18% 6.83% 6.72% 6.66% 6.63% 5.68% 7.6% April 1996 Rev.Rul. 96-19 5.33% 5.26% 5.23% 5.20% 5.88% 5.80% 5.76% 5.73% 6.51% 6.41% 6.36% 6.33% 5.31% 7.0% March 1996 Rev.Rul. 96-15 5.05% 4.99% 4.96% 4.94% 5.45% 5.38% 5.34% 5.32% 6.07% 5.98% 5.94% 5.91% 5.19% 6.6% February 1996 Rev.Rul. 96-14 5.32% 5.25% 5.22% 5.19% 5.61% 5.53% 5.49% 5.47% 6.09% 6.00% 5.96% 5.93% 5.27% 6.8% January 1996 Rev.Rul. 96-6 5.50% 5.43% 5.39% 5.37% 5.73% 5.65% 5.61% 5.58% 6.19% 6.10% 6.05% 6.02% 5.31% 6.8% December 1995 Rev.Rul. 95-79 5.65% 5.57% 5.53% 5.51% 5.91% 5.83% 5.79% 5.76% 6.36% 6.26% 6.21% 6.18% 5.46% 7.2% November 1995 Rev.Rul. 95-73 5.79% 5.71% 5.67% 5.64% 6.11% 6.02% 5.98% 5.95% 6.55% 6.45% 6.40% 6.36% 5.65% 7.4% October 1995 Rev.Rul. 95-67 5.90% 5.82% 5.78% 5.75% 6.31% 6.21% 6.16% 6.13% 6.77% 6.66% 6.61% 6.57% 5.75% 7.6% September 1995 Rev.Rul. 95-62 5.91% 5.83% 5.79% 5.76% 6.38% 6.28% 6.23% 6.20% 6.91% 6.79% 6.73% 6.70% 5.75% 7.6% August 1995 Rev.Rul. 95-51 5.73% 5.65% 5.61% 5.58% 6.04% 5.95% 5.91% 5.88% 6.56% 6.46% 6.41% 6.37% 5.67% 7.2% July 1995 Rev.Rul. 95-48 5.97% 5.88% 5.84% 5.81% 6.28% 6.18% 6.13% 6.10% 6.76% 6.65% 6.60% 6.56% 5.60% 7.6% June 1995 Rev.Rul. 95-42 6.37% 6.27% 6.22% 6.19% 6.83% 6.72% 6.66% 6.63% 7.31% 7.18% 7.12% 7.07% 5.88% 8.2% May 1995 Rev.Rul. 95-39 6.62% 6.51% 6.46% 6.42% 7.12% 7.00% 6.94% 6.90% 7.52% 7.38% 7.31% 7.27% 5.88% 8.6% April 1995 Rev.Rul. 95-27 6.80% 6.69% 6.63% 6.60% 7.34% 7.21% 7.15% 7.10% 7.67% 7.53% 7.46% 7.41% 5.96% 8.8% March 1995 Rev.Rul. 95-20 7.19% 7.07% 7.01% 6.97% 7.75% 7.61% 7.54% 7.49% 7.93% 7.78% 7.71% 7.66% 6.21% 9.4% February 1995 Rev.Rul. 95-13 7.43% 7.30% 7.23% 7.19% 7.96% 7.81% 7.74% 7.69% 8.07% 7.91% 7.83% 7.78% 6.50% 9.6% January 1995 Rev.Rul. 95-3 7.19% 7.07% 7.01% 6.97% 7.92% 7.77% 7.70% 7.65% 8.17% 8.01% 7.93% 7.88% 6.83% 9.6% December 1994 Rev.Rul. 94-73 6.66% 6.55% 6.50% 6.46% 7.74% 7.60% 7.53% 7.48% 8.23% 8.07% 7.99% 7.94% 6.60% 9.4% November 1994 Rev.Rul. 94-67 6.34% 6.24% 6.19% 6.16% 7.45% 7.32% 7.25% 7.21% 8.01% 7.86% 7.78% 7.73% 6.25% 9.0% October 1994 Rev.Rul. 94-61 6.00% 5.91% 5.87% 5.84% 7.10% 6.98% 6.92% 6.88% 7.69% 7.55% 7.48% 7.43% 6.04% 8.6% September 1994 Rev.Rul. 94-55 5.86% 5.78% 5.74% 5.71% 7.05% 6.93% 6.87% 6.83% 7.63% 7.49% 7.42% 7.38% 6.05% 8.4% August 1994 Rev.Rul. 94-50 5.80% 5.72% 5.68% 5.65% 7.05% 6.93% 6.87% 6.83% 7.67% 7.53% 7.46% 7.41% 5.95% 8.4% July 1994 Rev.Rul. 94-44 5.63% 5.55% 5.51% 5.49% 6.83% 6.72% 6.66% 6.63% 7.46% 7.33% 7.26% 7.22% 5.81% 8.2% June 1994 Rev.Rul. 94-36 5.56% 5.48% 5.44% 5.42% 6.92% 6.80% 6.74% 6.71% 7.52% 7.38% 7.31% 7.27% 6.01% 8.4% May 1994 Rev.Rul. 94-29 4.94% 4.88% 4.85% 4.83% 6.43% 6.33% 6.28% 6.25% 7.16% 7.04% 6.98% 6.94% 5.83% 7.8% April 1994 Rev.Rul. 94-22 4.51% 4.46% 4.44% 4.42% 5.88% 5.80% 5.76% 5.73% 6.75% 6.64% 6.59% 6.55% 5.42% 7.0% March 1994 Rev.Rul. 94-15 4.01% 3.97% 3.95% 3.94% 5.36% 5.29% 5.26% 5.23% 6.35% 6.25% 6.20% 6.17% 5.06% 6.4% February 1994 Rev.Rul. 94-9 3.96% 3.92% 3.90% 3.89% 5.34% 5.27% 5.24% 5.21% 6.33% 6.23% 6.18% 6.15% 5.07% 6.4% January 1994 Rev.Rul. 94-1 3.98% 3.94% 3.92% 3.91% 5.32% 5.25% 5.22% 5.19% 6.30% 6.20% 6.15% 6.12% 5.15% 6.4% December 1993 Rev.Rul. 93-82 3.83% 3.79% 3.77% 3.76% 5.07% 5.01% 4.98% 4.96% 6.06% 5.97% 5.93% 5.90% 5.06% 6.2% November 1993 Rev.Rul. 93-71 3.68% 3.65% 3.63% 3.62% 4.92% 4.86% 4.83% 4.81% 5.84% 5.76% 5.72% 5.69% 4.94% 6.0% October 1993 Rev.Rul. 93-64 3.69% 3.66% 3.64% 3.63% 5.00% 4.94% 4.91% 4.89% 5.84% 5.76% 5.72% 5.69% 5.05% 6.0% September 1993 Rev.Rul. 93-55 3.91% 3.87% 3.85% 3.84% 5.35% 5.28% 5.25% 5.22% 6.28% 6.18% 6.13% 6.10% 5.27% 6.4% August 1993 Rev.Rul. 93-51 3.85% 3.81% 3.79% 3.78% 5.32% 5.25% 5.22% 5.19% 6.36% 6.26% 6.21% 6.18% 5.27% 6.4% July 1993 Rev.Rul. 93-42 3.95% 3.91% 3.89% 3.88% 5.54% 5.47% 5.43% 5.41% 6.61% 6.50% 6.45% 6.41% 5.47% 6.6% June 1993 Rev.Rul. 93-39 3.62% 3.59% 3.57% 3.56% 5.33% 5.26% 5.23% 5.20% 6.47% 6.37% 6.32% 6.29% 5.41% 6.4% May 1993 Rev.Rul. 93-32 3.72% 3.69% 3.67% 3.66% 5.46% 5.39% 5.35% 5.33% 6.53% 6.43% 6.38% 6.35% 5.49% 6.6% April 1993 Rev.Rul. 93-23 3.75% 3.72% 3.70% 3.69% 5.45% 5.38% 5.34% 5.32% 6.52% 6.42% 6.37% 6.34% 5.27% 6.6% March 1993 Rev.Rul. 93-19 3.96% 3.92% 3.90% 3.89% 5.88% 5.80% 5.76% 5.73% 6.95% 6.83% 6.77% 6.73% 5.77% 7.0% February 1993 Rev.Rul. 93-10 4.23% 4.19% 4.17% 4.15% 6.22% 6.13% 6.08% 6.05% 7.16% 7.04% 6.98% 6.94% 5.87% 7.6% January 1993 Rev.Rul. 93-1 4.37% 4.32% 4.30% 4.28% 6.34% 6.24% 6.19% 6.16% 7.30% 7.17% 7.11% 7.07% 5.90% 7.6% December 1992 Rev.Rul. 92-104 4.07% 4.03% 4.01% 4.00% 6.15% 6.06% 6.01% 5.98% 7.34% 7.21% 7.15% 7.10% 6.09% 7.4% November 1992 Rev.Rul. 92-90 3.61% 3.58% 3.56% 3.55% 5.68% 5.60% 5.56% 5.54% 7.00% 6.88% 6.82% 6.78% 5.95% 6.8% October 1992 Rev.Rul. 92-87 3.85% 3.81% 3.79% 3.78% 5.78% 5.70% 5.66% 5.63% 7.03% 6.91% 6.85% 6.81% 5.85% 7.0% September 1992 Rev.Rul. 92-67 4.02% 3.98% 3.96% 3.95% 5.98% 5.89% 5.85% 5.82% 7.21% 7.08% 7.02% 6.98% 5.73% 7.2% August 1992 Rev.Rul. 92-59 4.48% 4.43% 4.41% 4.39% 6.49% 6.39% 6.34% 6.31% 7.55% 7.41% 7.34% 7.30% 6.08% 7.8% July 1992 Rev.Rul. 92-50 4.84% 4.78% 4.75% 4.73% 6.85% 6.74% 6.68% 6.65% 7.73% 7.59% 7.52% 7.47% 6.23% 8.2% June 1992 Rev.Rul. 92-39 4.95% 4.89% 4.86% 4.84% 7.04% 6.92% 6.86% 6.82% 7.89% 7.74% 7.67% 7.62% 6.35% 8.4% May 1992 Rev.Rul. 92-33 5.19% 5.12% 5.09% 5.07% 7.10% 6.98% 6.92% 6.88% 7.87% 7.72% 7.65% 7.60% 6.44% 8.6% April 1992 Rev.Rul. 92-23 5.13% 5.07% 5.04% 5.02% 7.00% 6.88% 6.82% 6.78% 7.83% 7.68% 7.61% 7.56% 6.39% 8.4% March 1992 Rev.Rul. 92-13 4.79% 4.73% 4.70% 4.68% 6.69% 6.58% 6.53% 6.49% 7.61% 7.47% 7.40% 7.36% 6.27% 8.0% February 1992 Rev.Rul. 92-8 4.64% 4.59% 4.56% 4.55% 6.35% 6.25% 6.20% 6.17% 7.33% 7.20% 7.14% 7.09% 6.18% 7.6% January 1992 Rev.Rul. 92-1 5.12% 5.06% 5.03% 5.01% 6.73% 6.62% 6.57% 6.53% 7.72% 7.58% 7.51% 7.46% 6.35% 8.2% December 1991 Rev.Rul. 91-62 5.63% 5.55% 5.51% 5.49% 7.07% 6.95% 6.89% 6.85% 7.88% 7.73% 7.66% 7.61% 6.32% 8.6% November 1991 Rev.Rul. 91-57 5.89% 5.81% 5.77% 5.74% 7.22% 7.09% 7.03% 6.99% 7.84% 7.69% 7.62% 7.57% 6.39% 8.6% October 1991 Rev.Rul. 91-53 6.14% 6.05% 6.00% 5.98% 7.54% 7.40% 7.33% 7.29% 8.09% 7.93% 7.85% 7.80% 6.53% 9.0% September 1991 Rev.Rul. 91-48 6.60% 6.49% 6.44% 6.40% 7.96% 7.81% 7.74% 7.69% 8.41% 8.24% 8.16% 8.10% 6.66% 9.6% August 1991 Rev.Rul. 91-41 6.81% 6.70% 6.64% 6.61% 8.19% 8.03% 7.95% 7.90% 8.58% 8.40% 8.31% 8.26% 6.75% 9.8% July 1991 Rev.Rul. 91-39 6.69% 6.58% 6.53% 6.49% 8.02% 7.87% 7.79% 7.74% 8.43% 8.26% 8.18% 8.12% 6.66% 9.6% June 1991 Rev.Rul. 91-35 6.68% 6.57% 6.52% 6.48% 7.91% 7.76% 7.69% 7.64% 8.30% 8.13% 8.05% 8.00% 6.62% 9.6% May 1991 Rev.Rul. 91-29 6.82% 6.71% 6.65% 6.62% 7.98% 7.83% 7.75% 7.71% 8.35% 8.18% 8.10% 8.04% 6.78% 9.6% April 1991 Rev.Rul. 91-23 6.85% 6.74% 6.68% 6.65% 7.88% 7.73% 7.66% 7.61% 8.24% 8.08% 8.00% 7.95% 6.62% 9.6% March 1991 Rev.Rul. 91-15 6.85% 6.74% 6.68% 6.65% 7.82% 7.67% 7.60% 7.55% 8.21% 8.05% 7.97% 7.92% 6.69% 9.4% February 1991 Rev.Rul. 91-9 7.18% 7.06% 7.00% 6.96% 8.00% 7.85% 7.77% 7.72% 8.36% 8.19% 8.11% 8.05% 6.83% 9.6% January 1991 Rev.Rul. 91-1 7.53% 7.39% 7.32% 7.28% 8.12% 7.96% 7.88% 7.83% 8.44% 8.27% 8.19% 8.13% 6.76% 9.8% December 1990 Rev.Rul. 90-99 7.80% 7.65% 7.58% 7.53% 8.50% 8.33% 8.25% 8.19% 8.87% 8.68% 8.59% 8.53% 7.08% 10.2% November 1990 Rev.Rul. 90-92 8.04% 7.88% 7.80% 7.75% 8.78% 8.60% 8.51% 8.45% 9.13% 8.93% 8.83% 8.77% 7.21% 10.6% October 1990 Rev.Rul. 90-81 8.16% 8.00% 7.92% 7.87% 8.82% 8.63% 8.54% 8.48% 9.12% 8.92% 8.82% 8.76% 7.12% 10.6% September 1990 Rev.Rul. 90-75 8.08% 7.92% 7.84% 7.79% 8.53% 8.36% 8.27% 8.22% 8.74% 8.56% 8.47% 8.41% 6.93% 10.2% August 1990 Rev.Rul. 90-66 8.40% 8.23% 8.15% 8.09% 8.66% 8.48% 8.39% 8.33% 8.67% 8.49% 8.40% 8.34% 7.00% 10.4% July 1990 Rev.Rul. 90-52 8.47% 8.30% 8.22% 8.16% 8.74% 8.56% 8.47% 8.41% 8.73% 8.55% 8.46% 8.40% 6.95% 10.6% June 1990 Rev.Rul. 90-48 8.82% 8.63% 8.54% 8.48% 9.10% 8.90% 8.80% 8.74% 9.09% 8.89% 8.79% 8.73% 7.19% 11% May 1990 Rev.Rul. 90-41 8.65% 8.47% 8.38% 8.32% 8.81% 8.62% 8.53% 8.47% 8.74% 8.56% 8.47% 8.41% 7.05% 10.6% April 1990 Rev.Rul. 90-28 8.56% 8.38% 8.29% 8.24% 8.75% 8.57% 8.48% 8.42% 8.75% 8.57% 8.48% 8.42% 6.96% 10.6% March 1990 Rev.Rul. 90-22 8.35% 8.18% 8.10% 8.04% 8.52% 8.35% 8.26% 8.21% 8.59% 8.41% 8.32% 8.27% 6.89% 10.2% February 1990 Rev.Rul. 90-12 7.98% 7.83% 7.75% 7.71% 8.06% 7.90% 7.82% 7.77% 8.12% 7.96% 7.88% 7.83% 6.72% 9.8% January 1990 Rev.Rul. 90-1 7.90% 7.75% 7.68% 7.63% 7.94% 7.79% 7.72% 7.67% 8.02% 7.87% 7.79% 7.74% 6.85% 9.6% December 1989 Rev.Rul. 89-127 8.02% 7.87% 7.79% 7.74% 8.06% 7.90% 7.82% 7.77% 8.09% 7.93% 7.85% 7.80% 7.01% 9.8% November 1989 Rev.Rul. 89-117 8.39% 8.22% 8.14% 8.08% 8.36% 8.19% 8.11% 8.05% 8.32% 8.15% 8.07% 8.01% 7.03% 10%