Part IV of Rev. Rul. 92–19, providing the

applicable federal interest rate under § 807(d) for 1998 and 1999. This ruling does not supplement Parts I and II of Rev. Rul. 92–19.

This is the seventh supplement to the interest rates provided in Rev. Rul. 92–19. Earlier supplements were published in Rev. Rul. 93–58, 1993–2 C.B. 241 (inter

est rates for insurance products issued in 1992 and 1993), Rev. Rul. 94–11, 1994–1 C.B. 196 (1993 and 1994), Rev. Rul. 95–4, 1995–1 C.B. 141 (1994 and 1995), Rev. Rul. 96–2, 1996–1 C.B. 141 (1995 and 1996), Rev. Rul. 97–2, 1997–1 C.B. 8 (1996 and 1997), and Rev. Rul. 98–2, 1998–2 I.R.B. 15 (1997 and 1998).