Section 382 Rates for January 2012

Adjusted federal long-term tax-exempt rate for January 2012 is 3.47%

Long-term tax-exempt rate for ownership changes during January 2012 is 3.55%

See Rev. Rul. 2012-02 for more details

Section 382 Rates for December 2011

Adjusted federal long-term tax-exempt rate for December 2011 is 3.55%

Long-term tax-exempt rate for ownership changes during December 2011 is 3.55%

See Rev. Rul. 2011-31 for more details