Part IV. Applicable Federal Interest Rates.
Internal Revenue Bulletin 2011-43 · 2026-10-03 edition · updated 2026-10-04 · United States
TABLE OF APPLICABLE FEDERAL INTEREST RATES
FOR PURPOSES OF § 807
Year Interest Rate
2010 3.81
2011 3.46
Sources: Rev. Rul. 2004–106, 2004–2 C.B. 893, for the 2005 rate; Rev. Rul. 2005–77, 2005–2 C.B. 1071, for the 2006 rate; Rev. Rul. 2006–61, 2006–2 C.B. 1028 for the 2007 rate; Rev. Rul. 2007–70, 2007–2 C.B. 1158 for the 2008 rate; Rev. Rul. 2008–53, 2008–49 I.R.B. 1231 for the 2009 rate; Rev. Rul. 2009–38, 2009–49 I.R.B. 736 for the 2010 rate; and Rev. Rul. 2010–29, 2010–50 I.R.B. 818 for the 2011 rate.
Institutions and Products). For further information regarding this revenue ruling, contact her at (202) 622–3970 (not a toll-free call).
EFFECT ON OTHER REVENUE RULINGS
Rev. Rul. 92–19 is supplemented by the addition to Part III of that ruling of prevailing state assumed interest rates under § 807 for certain insurance products issued in 2010 and 2011 and is further supplemented by an addition to the table in Part
IV of Rev. Rul. 92–19 listing applicable federal interest rates. Parts I and II of Rev. Rul. 92–19 are not affected by this ruling.
DRAFTING INFORMATION
The principal author of this revenue ruling is Linda K. Boyd of the Office of Associate Chief Counsel (Financial
2011–43 I.R.B. 590 October 24, 2011
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