7520 Rate for December Unchanged at 2.0% | Planned Giving Design Center

7520 Rate for December Unchanged at 2.0% | 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 2013-26 indicates the applicable federal rate under section 7520 for December 2013 is 2.0%; unchanged from the November rate of 2.0% and down 0.4% from the October rate of 2.4%.