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- IRS Announces Applicable Federal Rates for April (1)
Regulatory and Legislative
IRS Announces Applicable Federal Rates for April
The IRS has issued Revenue Ruling 2025-08 which contains the applicable federal rates (AFR) for April 2025. These rates are used for such purposes as calculating distributions from retirement savings arrangements that meet the requirements for substantially equal periodic payments (a 10 percent early distribution penalty tax exception), also referred to as “72(t) payments.”