September 2021 AFRs

The following are the applicable federal rates of interest for September, 2021:

Short-term rate (0- 3 years):              0.17%

Mid-term rate    (3 to 9 years):            0.86%

Long-term rate  (9 years or longer): 1.73% (annual interest) 1.72% (semi-annual or quarterly interest) and 1.71% (monthly interest)

The IRC 7520 Rate used to value retained interests, e.g. CRUTs, QPRTs, GRATs and life estates: 1.0%