Section 7520 Rate History
| Section 7520 Rates |
| |
Jan. |
Feb. |
Mar. |
Apr. |
May |
Jun. |
Jul. |
Aug. |
Sep. |
Oct. |
Nov. |
Dec. |
| 2024 |
5.2% |
4.8% |
|
|
|
|
|
|
|
|
|
|
| 2023 |
4.6% |
4.6% |
4.4% |
5.0% |
4.4% |
4.2% |
4.6% |
5.0% |
5.0% |
5.4% |
5.6% |
5.8% |
| 2022 |
1.6% |
1.6% |
2.0% |
2.2% |
3.0% |
3.6% |
3.6% |
3.8% |
3.6% |
4.0% |
4.8% |
5.2% |
| 2021 |
0.6% |
0.6% |
0.8% |
1.0% |
1.2% |
1.2% |
1.2% |
1.2% |
1.0% |
1.0% |
1.4% |
1.6% |
| 2020 |
2.0% |
2.2% |
1.8% |
1.2% |
0.8% |
0.6% |
0.6% |
0.4% |
0.4% |
0.4% |
0.4% |
0.6% |
| 2019 |
3.4% |
3.2% |
3.2% |
3.0% |
2.8% |
2.8% |
2.6% |
2.2% |
2.2% |
1.8% |
2.0% |
2.0% |
| 2018 |
2.6% |
2.8% |
3.0% |
3.2% |
3.2% |
3.4% |
3.4% |
3.4% |
3.4% |
3.4% |
3.6% |
3.6% |
| 2017 |
2.4% |
2.6% |
2.4% |
2.6% |
2.4% |
2.4% |
2.2% |
2.4% |
2.4% |
2.2% |
2.4% |
2.6% |
| 2016 |
2.2% |
2.2% |
1.8% |
1.8% |
1.8% |
1.8% |
1.8% |
1.4% |
1.4% |
1.6% |
1.6% |
1.8% |
| 2015 |
2.2% |
2.0% |
1.8% |
2.0% |
1.8% |
2.0% |
2.2% |
2.2% |
2.2% |
2.0% |
2.0% |
2.0% |
| 2014 |
2.2% |
2.4% |
2.2% |
2.2% |
2.4% |
2.2% |
2.2% |
2.2% |
2.2% |
2.2% |
2.2% |
2.0% |
| 2013 |
1.0% |
1.2% |
1.4% |
1.4% |
1.2% |
1.2% |
1.4% |
2.0% |
2.0% |
2.4% |
2.0% |
2.0% |
| 2012 |
1.4% |
1.4% |
1.4% |
1.4% |
1.6% |
1.2% |
1.2% |
1.0% |
1.0% |
1.2% |
1.0% |
1.2% |
| 2011 |
2.4% |
2.8% |
3.0% |
3.0% |
3.0% |
2.8% |
2.4% |
2.2% |
2.0% |
1.4% |
1.4% |
1.6% |
| 2010 |
3.0% |
3.4% |
3.2% |
3.2% |
3.4% |
3.2% |
2.8% |
2.6% |
2.4% |
2.0% |
2.0% |
1.8% |
| 2009 |
2.4% |
2.0% |
2.4% |
2.6% |
2.4% |
2.8% |
3.4% |
3.4% |
3.4% |
3.2% |
3.2% |
3.2% |
| 2008 |
4.4% |
4.2% |
3.6% |
3.4% |
3.2% |
3.8% |
4.2% |
4.2% |
4.2% |
3.8% |
3.6% |
3.4% |
| 2007 |
5.6% |
5.6% |
5.8% |
5.6% |
5.6% |
5.6% |
6.0% |
6.2% |
5.8% |
5.2% |
5.2% |
5.0% |
| 2006 |
5.4% |
5.2% |
5.4% |
5.6% |
5.8% |
6.0% |
6.0% |
6.2% |
6.0% |
5.8% |
5.6% |
5.8% |
| 2005 |
4.6% |
4.6% |
4.6% |
5.0% |
5.2% |
4.8% |
4.6% |
4.8% |
5.0% |
5.0% |
5.0% |
5.4% |
| 2004 |
4.2% |
4.2% |
4.0% |
3.8% |
3.8% |
4.6% |
5.0% |
4.8% |
4.6% |
4.4% |
4.2% |
4.2% |
| 2003 |
4.2% |
4.0% |
3.8% |
3.6% |
3.8% |
3.6% |
3.0% |
3.2% |
4.2% |
4.4% |
4.0% |
4.2% |
| 2002 |
5.4% |
5.6% |
5.4% |
5.6% |
6.0% |
5.8% |
5.6% |
5.2% |
4.6% |
4.2% |
3.6% |
4.0% |
| 2001 |
6.8% |
6.2% |
6.2% |
6.0% |
5.8% |
6.0% |
6.2% |
6.0% |
5.8% |
5.6% |
5.0% |
4.8% |
| 2000 |
7.4% |
8.0% |
8.2% |
8.0% |
7.8% |
8.0% |
8.0% |
7.6% |
7.6% |
7.4% |
7.2% |
7.0% |
| 1999 |
5.6% |
5.6% |
5.8% |
6.4% |
6.2% |
6.4% |
7.0% |
7.2% |
7.2% |
7.2% |
7.4% |
7.4% |
| 1998 |
7.2% |
6.8% |
6.8% |
6.8% |
6.8% |
7.0% |
6.8% |
6.8% |
6.6% |
6.2% |
5.4% |
5.4% |
| 1997 |
7.4% |
7.6% |
7.8% |
7.8% |
8.2% |
8.2% |
8.0% |
7.6% |
7.6% |
7.6% |
7.4% |
7.2% |
| 1996 |
6.8% |
6.8% |
6.6% |
7.0% |
7.6% |
8.0% |
8.2% |
8.2% |
8.0% |
8.0% |
8.0% |
7.6% |
| 1995 |
9.6% |
9.6% |
9.4% |
8.8% |
8.6% |
8.2% |
7.6% |
7.2% |
7.6% |
7.6% |
7.4% |
7.2% |
| 1994 |
6.4% |
6.4% |
6.4% |
7.0% |
7.8% |
8.4% |
8.2% |
8.4% |
8.4% |
8.6% |
9.0% |
9.4% |
| 1993 |
7.6% |
7.6% |
7.0% |
6.6% |
6.6% |
6.4% |
6.6% |
6.4% |
6.4% |
6.0% |
6.0% |
6.2% |
| 1992 |
8.2% |
7.6% |
8.0% |
8.4% |
8.6% |
8.4% |
8.2% |
7.8% |
7.2% |
7.0% |
6.8% |
7.4% |
| 1991 |
9.8% |
9.6% |
9.4% |
9.6% |
9.6% |
9.6% |
9.6% |
9.8% |
9.6% |
9.0% |
8.6% |
8.4% |
| 1990 |
9.6% |
9.8% |
10.2% |
10.6% |
10.6% |
11.0% |
10.6% |
10.4% |
10.2% |
10.6% |
10.6% |
10.2% |
| 1989 |
|
|
|
|
11.6% |
11.2% |
10.6% |
10.0% |
9.6% |
10.2% |
10.0% |
9.8% |
The above table shows the interest rates that have been used to value life estates, remainders, and annuities since 5/1/1989, using the 1980CNSMT mortality table from 5/1/1989 through 4/30/1999 and Table 90CM from 5/1/1999 to 4/30/2009. Before 5/1/1989, life estates, remainders, and annuities were valued as follows:
- From 12/1/1983 to 4/30/1989, based on a rate of 10 percent and a unisex mortality table that was known as either Table CM (in one publication) or Table LN (in the regulations). You can find tables of factors for single life and term interests, as well as Table LN, at Treas. Reg. section 20.2031-7A(d)(6).
- From 1/1/1971 through 11/30/1983, based on a rate of 6 percent and using a different mortality table, also known as Table LN, that showed mortality factors for males and females separately.
- From 1/1/1952 through 12/31/1970, based on a rate of 3.5% and U.S. Life Table 38 (which was also gender-specific).
- Before 1/1/1952, based on a rate of 4% and a still older mortality table (which was also gender-specific).
See Treas. Reg. section 20.2031-7A for additional information