Applicable Federal Rates for 2005

HTML Version Copyright 1995-2024 Daniel B. Evans. All rights reserved.

— Short Term Rates for 2005 —

MonthAnnualSemiann.QuarterlyMonthly
Jan-052.78%2.76%2.75%2.74%
Feb-052.92%2.90%2.89%2.88%
Mar-053.08%3.06%3.05%3.04%
Apr-053.35%3.32%3.31%3.30%
May-053.54%3.51%3.49%3.48%
Jun-053.46%3.43%3.42%3.41%
Jul-053.45%3.42%3.41%3.40%
Aug-053.58%3.55%3.53%3.52%
Sep-053.90%3.86%3.84%3.83%
Oct-053.89%3.85%3.83%3.82%
Nov-054.04%4.00%3.98%3.97%
Dec-054.34%4.29%4.27%4.25%

— Mid Term Rates for 2005 —

MonthAnnualSemiann.QuarterlyMonthly
Jan-053.76%3.73%3.71%3.70%
Feb-053.83%3.79%3.77%3.76%
Mar-053.83%3.79%3.77%3.76%
Apr-054.09%4.05%4.03%4.02%
May-054.28%4.24%4.22%4.20%
Jun-054.01%3.97%3.95%3.94%
Jul-053.86%3.82%3.80%3.79%
Aug-053.92%3.88%3.86%3.85%
Sep-054.19%4.15%4.13%4.11%
Oct-054.08%4.04%4.02%4.01%
Nov-054.23%4.19%4.17%4.15%
Dec-054.52%4.47%4.45%4.43%

 — Long Term Rates for 2005 —

MonthAnnualSemiann.QuarterlyMonthly
Jan-054.76%4.70%4.67%4.65%
Feb-054.72%4.67%4.64%4.63%
Mar-054.52%4.47%4.45%4.43%
Apr-054.68%4.63%4.60%4.59%
May-054.83%4.77%4.74%4.72%
Jun-054.57%4.52%4.49%4.48%
Jul-054.35%4.30%4.28%4.26%
Aug-054.33%4.28%4.26%4.24%
Sep-054.52%4.47%4.45%4.43%
Oct-054.40%4.35%4.33%4.31%
Nov-054.57%4.52%4.49%4.48%
Dec-054.79%4.73%4.70%4.68%

Applicable Federal Rates for 2004

HTML Version Copyright 1995-2024 Daniel B. Evans. All rights reserved.

— Short Term Rates for 2004 —

MonthAnnualSemiann.QuarterlyMonthly
Jan-041.71%1.70%1.70%1.69%
Feb-041.62%1.61%1.61%1.60%
Mar-041.58%1.57%1.57%1.56%
Apr-041.47%1.46%1.46%1.46%
May-041.50%1.49%1.49%1.49%
Jun-041.98%1.97%1.97%1.96%
Jul-042.26%2.25%2.24%2.24%
Aug-042.37%2.36%2.35%2.35%
Sep-042.34%2.33%2.32%2.32%
Oct-042.26%2.25%2.24%2.24%
Nov-042.37%2.36%2.35%2.35%
Dec-042.48%2.46%2.45%2.45%

— Mid Term Rates for 2004 —

MonthAnnualSemiann.QuarterlyMonthly
Jan-043.52%3.49%3.47%3.46%
Feb-043.44%3.41%3.40%3.39%
Mar-043.34%3.31%3.30%3.29%
Apr-043.15%3.13%3.12%3.11%
May-043.16%3.14%3.13%3.12%
Jun-043.89%3.85%3.83%3.82%
Jul-044.11%4.07%4.05%4.04%
Aug-044.00%3.96%3.94%3.93%
Sep-043.84%3.80%3.78%3.77%
Oct-043.62%3.59%3.57%3.56%
Nov-043.55%3.52%3.50%3.49%
Dec-043.56%3.53%3.51%3.50%

 — Long Term Rates for 2004 —

MonthAnnualSemiann.QuarterlyMonthly
Jan-045.01%4.95%4.92%4.90%
Feb-044.94%4.88%4.85%4.83%
Mar-044.84%4.78%4.75%4.73%
Apr-044.66%4.61%4.58%4.57%
May-044.65%4.60%4.57%4.56%
Jun-045.20%5.13%5.10%5.08%
Jul-045.34%5.27%5.24%5.21%
Aug-045.21%5.14%5.11%5.09%
Sep-045.03%4.97%4.94%4.92%
Oct-044.84%4.78%4.75%4.73%
Nov-044.70%4.65%4.62%4.61%
Dec-044.68%4.63%4.60%4.59%

Applicable Federal Rates for 2003

HTML Version Copyright 1995-2024 Daniel B. Evans. All rights reserved.

— Short Term Rates for 2003 —

MonthAnnualSemiann.QuarterlyMonthly
Jan-031.81%1.80%1.80%1.79%
Feb-031.65%1.64%1.64%1.63%
Mar-031.58%1.57%1.57%1.56%
Apr-031.46%1.45%1.45%1.45%
May-031.53%1.52%1.52%1.52%
Jun-031.49%1.48%1.48%1.48%
Jul-031.23%1.23%1.23%1.23%
Aug-031.21%1.21%1.21%1.21%
Sep-031.52%1.51%1.51%1.51%
Oct-031.68%1.67%1.67%1.66%
Nov-031.50%1.49%1.49%1.49%
Dec-031.68%1.67%1.67%1.66%

— Mid Term Rates for 2003 —

MonthAnnualSemiann.QuarterlyMonthly
Jan-033.43%3.40%3.39%3.38%
Feb-033.27%3.24%3.23%3.22%
Mar-033.24%3.21%3.20%3.19%
Apr-032.96%2.94%2.93%2.92%
May-033.17%3.15%3.14%3.13%
Jun-033.06%3.04%3.03%3.02%
Jul-032.55%2.53%2.52%2.52%
Aug-032.70%2.68%2.67%2.67%
Sep-033.43%3.40%3.39%3.38%
Oct-033.65%3.62%3.60%3.59%
Nov-033.32%3.29%3.28%3.27%
Dec-033.55%3.52%3.50%3.49%

 — Long Term Rates for 2003 —

MonthAnnualSemiann.QuarterlyMonthly
Jan-034.90%4.84%4.81%4.79%
Feb-034.85%4.79%4.76%4.74%
Mar-034.80%4.74%4.71%4.69%
Apr-034.58%4.53%4.50%4.49%
May-034.79%4.73%4.70%4.68%
Jun-034.65%4.60%4.57%4.56%
Jul-034.17%4.13%4.11%4.09%
Aug-034.36%4.31%4.29%4.27%
Sep-035.08%5.02%4.99%4.97%
Oct-035.23%5.16%5.13%5.11%
Nov-034.99%4.93%4.90%4.88%
Dec-035.12%5.06%5.03%5.01%

Applicable Federal Rates for 2002

HTML Version Copyright 1995-2024 Daniel B. Evans. All rights reserved.

— Short Term Rates for 2002 —

MonthAnnualSemiann.QuarterlyMonthly
Jan-022.73%2.71%2.70%2.69%
Feb-022.74%2.72%2.71%2.70%
Mar-022.69%2.67%2.66%2.66%
Apr-022.88%2.86%2.85%2.84%
May-023.21%3.18%3.17%3.16%
Jun-022.91%2.89%2.88%2.87%
Jul-022.84%2.82%2.81%2.80%
Aug-022.54%2.52%2.51%2.51%
Sep-022.13%2.12%2.11%2.11%
Oct-022.03%2.02%2.01%2.01%
Nov-021.82%1.81%1.81%1.80%
Dec-021.84%1.83%1.83%1.82%

— Mid Term Rates for 2002 —

MonthAnnualSemiann.QuarterlyMonthly
Jan-024.49%4.44%4.42%4.40%
Feb-024.63%4.58%4.55%4.54%
Mar-024.52%4.47%4.45%4.43%
Apr-024.65%4.60%4.57%4.56%
May-024.99%4.93%4.90%4.88%
Jun-024.74%4.69%4.66%4.64%
Jul-024.60%4.55%4.52%4.51%
Aug-024.24%4.20%4.18%4.16%
Sep-023.75%3.72%3.70%3.69%
Oct-023.46%3.43%3.42%3.41%
Nov-023.06%3.04%3.03%3.02%
Dec-023.31%3.28%3.27%3.26%

 — Long Term Rates for 2002 —

MonthAnnualSemiann.QuarterlyMonthly
Jan-025.46%5.39%5.35%5.33%
Feb-025.60%5.52%5.48%5.46%
Mar-025.48%5.41%5.37%5.35%
Apr-025.62%5.54%5.50%5.48%
May-025.85%5.77%5.73%5.70%
Jun-025.70%5.62%5.58%5.56%
Jul-025.69%5.61%5.57%5.55%
Aug-025.46%5.39%5.35%5.33%
Sep-025.23%5.16%5.13%5.11%
Oct-024.90%4.84%4.81%4.79%
Nov-024.60%4.55%4.52%4.51%
Dec-024.92%4.86%4.83%4.81%

Applicable Federal Rates for 2001

HTML Version Copyright 1995-2024 Daniel B. Evans. All rights reserved.

— Short Term Rates for 2001 —

MonthAnnualSemiann.QuarterlyMonthly
Jan-015.90%5.82%5.78%5.75%
Feb-015.18%5.11%5.08%5.06%
Mar-014.86%4.80%4.77%4.75%
Apr-014.63%4.58%4.55%4.54%
May-014.25%4.21%4.19%4.17%
Jun-014.15%4.11%4.09%4.08%
Jul-014.07%4.03%4.01%4.00%
Aug-013.94%3.90%3.88%3.87%
Sep-013.82%3.78%3.76%3.75%
Oct-013.58%3.55%3.53%3.52%
Nov-012.73%2.71%2.70%2.69%
Dec-012.48%2.46%2.45%2.45%

— Mid Term Rates for 2001 —

MonthAnnualSemiann.QuarterlyMonthly
Jan-015.61%5.53%5.49%5.47%
Feb-015.07%5.01%4.98%4.96%
Mar-015.07%5.01%4.98%4.96%
Apr-014.94%4.88%4.85%4.83%
May-014.77%4.71%4.68%4.66%
Jun-015.02%4.96%4.93%4.91%
Jul-015.12%5.06%5.03%5.01%
Aug-014.99%4.93%4.90%4.88%
Sep-014.82%4.76%4.73%4.71%
Oct-014.59%4.54%4.51%4.50%
Nov-014.13%4.09%4.07%4.06%
Dec-013.97%3.93%3.91%3.90%

 — Long Term Rates for 2001 —

MonthAnnualSemiann.QuarterlyMonthly
Jan-015.78%5.70%5.66%5.63%
Feb-015.48%5.41%5.37%5.35%
Mar-015.58%5.50%5.46%5.44%
Apr-015.43%5.36%5.32%5.30%
May-015.43%5.36%5.32%5.30%
Jun-015.75%5.67%5.63%5.60%
Jul-015.82%5.74%5.70%5.67%
Aug-015.72%5.64%5.60%5.57%
Sep-015.57%5.49%5.45%5.43%
Oct-015.39%5.32%5.29%5.26%
Nov-015.31%5.24%5.21%5.18%
Dec-015.05%4.99%4.96%4.94%

Applicable Federal Rates for 2000

HTML Version Copyright 1995-2024 Daniel B. Evans. All rights reserved.

— Short Term Rates for 2000 —

MonthAnnualSemiann.QuarterlyMonthly
Jan-005.88%5.80%5.76%5.73%
Feb-006.20%6.11%6.06%6.03%
Mar-006.45%6.35%6.30%6.27%
Apr-006.46%6.36%6.31%6.28%
May-006.42%6.32%6.27%6.24%
Jun-006.53%6.43%6.38%6.35%
Jul-006.60%6.49%6.44%6.40%
Aug-006.37%6.27%6.22%6.19%
Sep-006.33%6.23%6.18%6.15%
Oct-006.30%6.20%6.15%6.12%
Nov-006.15%6.06%6.01%5.98%
Dec-006.10%6.01%5.97%5.94%

— Mid Term Rates for 2000 —

MonthAnnualSemiann.QuarterlyMonthly
Jan-006.21%6.12%6.07%6.04%
Feb-006.56%6.46%6.41%6.37%
Mar-006.80%6.69%6.63%6.60%
Apr-006.71%6.60%6.55%6.51%
May-006.40%6.30%6.25%6.22%
Jun-006.62%6.51%6.46%6.42%
Jul-006.62%6.51%6.46%6.42%
Aug-006.33%6.23%6.18%6.15%
Sep-006.22%6.13%6.08%6.05%
Oct-006.09%6.00%5.96%5.93%
Nov-006.01%5.92%5.88%5.85%
Dec-005.87%5.79%5.75%5.72%

 — Long Term Rates for 2000 —

MonthAnnualSemiann.QuarterlyMonthly
Jan-006.45%6.35%6.30%6.27%
Feb-006.77%6.66%6.61%6.57%
Mar-006.75%6.64%6.59%6.55%
Apr-006.49%6.39%6.34%6.31%
May-006.20%6.11%6.06%6.03%
Jun-006.39%6.29%6.24%6.21%
Jul-006.40%6.30%6.25%6.22%
Aug-006.22%6.13%6.08%6.05%
Sep-006.09%6.00%5.96%5.93%
Oct-005.96%5.87%5.83%5.80%
Nov-006.09%6.00%5.96%5.93%
Dec-005.98%5.89%5.85%5.82%

Priority of Will Contests in Different States

Son of decedent petitioned for probate in Philadelphia, Pennsylvania, on 11 August 2011 with a 2010 will, and husband of decedent filed a petition for administration in the probate court of Palm Beach County, Florida, on 24 August 2011 with a 1991 will, resulting in a will contest in both courts; District Court of Appeals of Florida, Fourth District reversed the trial courts refusal to stay Florida probate proceedings, because of the principle of priority, and under Pennsylvania law, the Register of Wills had established jurisdiction first.  Perelman v. Perelman, 4 Fid. Rep. 3d 58 (D.C.A. Fla. Fourth Dist. 2013) (Opinion by Taylor, J.)

Involuntary Termination of Parental Rights

Court involuntarily terminated parental rights of mother for two children, each with a different father, because mother has substance abuse problems and was derelict in her parental care of both children for more than 6 months prior to petition to terminate rights; new wife of one husband was a party to the proceeding, co-counsel, and witness, which the court allowed.  C.T.S. And G.T.D., In re, 4 Fid. Rep. 3d 52 (O.C. Berks 2013) (Opinion by Schmehl, J.)

Common Fund Doctrine and Funds Not Increased Nor in Jeopardy

After adopted daughter of beneficiary of a trust petitioned court to determine whether she qualified as a beneficiary, and other beneficiaries opposed petition, the court denied the petition of the adopted daughter, because daughter was adopted at 23 and no parent-child relationship existed; opposing beneficiaries petitioned court for attorney fees incurred under the common fund doctrine, and the court denied the petition, because the opposing beneficiaries did not increase the trust nor was the fund in jeopardy.  Pepper Trust, 4 Fid. Rep. 3d 49 (O.C. Del. 2013) (Opinion by Kenney, J.)

Surcharge for Commissions Paid Post Beneficiary’s and Trustee’s Deaths

Husband of income beneficiary received trust income for 3 years after the death of the income beneficiary, individual trustee’s law firm received trustee commissions for 8 years after the death of the individual trustee, and corporate trustee received trustee commissions for 7 years after trust terminated; Court surcharges corporate trustee for commissions taken post income beneficiary’s death and for commissions paid to individual trustee’s law firm post individual trustee’s death.  Dungan Trust, 4 Fid. Rep. 3d 41 (O.C. Montg. 2013) (Opinion by Murphy, J.)