November 18, 2009 ? The IRS has issued Revenue Ruling 2009-38, containing the applicable federal rates for the month of December. These rates are used for such purposes as calculating retirement arrangement distributions that qualify as substantially equal periodic payments under IRC Sec. 72(t)(2)(A)(iv).
These rates may be accessed at the following URL:
http://www.irs.ustreas.gov/pub/irs-drop/rr-09-38.pdf