February 7520 Rate Unchanged | Planned Giving Design Center

February 7520 Rate Unchanged | Planned Giving Design Center: For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, Revenue Ruling 2012-7 indicates the applicable federal rate under section 7520 for February 2012 is 1.4%; unchanged from the January rate and down 0.2% from the December 2011 rate of 1.6%.