Part IV. Applicable Federal Interest Rates.
Internal Revenue Bulletin 2018-20 · 2026-10-03 edition · updated 2026-10-04 · United States
TABLE OF APPLICABLE FEDERAL INTEREST RATES FOR PURPOSES OF § 807
Year Interest Rate
2017 1.46
2018 N/A*
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, 2008-2 C.B. 1231, for the 2009 rate; Rev. Rul. 2009-38, 2009-49 I.R.B. 736, for the 2010 rate; Rev. Rul. 2010-29, 2010-50 I.R.B. 818, for the 2011 rate; Rev. Rul. 2011-31, 2011-49 I.R.B. 829, for the 2012 rate; Rev. Rul. 201231, 2012-49 I.R.B. 636, for the 2013 rate; Rev. Rul. 2013-26, 2013-50 I.R.B. 628, for the 2014 rate; Rev. Rul. 2014-31, 2014-50 I.R.B. 935, for the 2015 rate; Rev. Rul. 2015-25, 2015-49 I.R.B. 695, for the 2016 rate; and Rev. Rul. 2016-27, 2016-49 I.R.B. 781, for the 2017 rate.
*For taxable years beginning after December 31, 2017, § 807(d), as amended by section 13517 of the Act, no longer requires life insurance reserves to be computed using the greater of (1) the applicable federal interest rate or (2) the prevailing state assumed interest rate.
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 un
der § 807 for certain insurance products issued in 2017.
DRAFTING INFORMATION
The principal author of this revenue ruling is Kathryn M. Sneade of the Office
of Associate Chief Counsel (Financial Institutions & Products). For further information regarding this revenue ruling, contact Ms. Sneade at (202) 317-6995 (not a toll-free number).
Bulletin No. 2018–20 579 May 14, 2018
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