Skip to Content

March 2019 SEPP/72(t)/Applicable Federal Rates

Last Updated February 15, 2019

The IRS has issued the Applicable Federal Rates for March 2019, in Revenue Ruling 2019-07.  Among other things, this rate is used to calculate 72(t) Payments/SEPPs.

When calculating a SEPP using the annuitization or amortization methods, an assumed rate of interest that is not more than 120 percent of the federal mid-term rate (determined in accordance with IRC § 1274(d) for either of the two months immediately preceding the month in which the distribution begins) can be used. 

Mid-term Rates for this month

 

 

Period for Compounding

 

                                                           

 

Annual

Semiannual

Quarterly

Monthly

120% AFR

3.10%

3.08%

3.07%

3.06 %

 

 Please click here for more, including articles.