The various applicable federal rates (AFRs) published by the Internal Revenue Service, which are used to value life estates, remainders, annuities, and other future interests, as well as intra-family loans, continue to edge upwards.

The new section 7520 rate for April, 2.6%, is the highest since June of 2011, which is almost six years.

See the complete table of 7520 rates and the AFRs for 2017.