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FEBRUARY 2005 FEDERAL RATES (AFR) ARE OUT

January 19, 2005

The IRS has issued (Rev. Rul. 2005-8) the minimum interest rates for loans made in February 2005:

-Short Term (demand loans and loans with terms of up to 3 years): 2.92%
-Mid-Term (loans from 3-9 years): 3.83%
-Long-Term (over 9 years): 4.72%

Historical AFRs are available via the “Links” page at www.rothcpa.com.

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Email: jkristan@rothcpa.com  •  Phone: (515) 244-0266
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