Each month, the Internal Revenue Service provides various prescribed rates for federal income tax purposes. These rates, known as Applicable Federal Rates (or AFRs), are regularly published as Revenue Rulings. Please use the link above to access the monthly list of Revenue Rulings on the Internal Revenue Service website.

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Please see our AG Ultra One Product Rate Sheet for current, one year term rates.
 

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Click below for the most current Tax Tables.

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Periodic Payments Received Under Qualified Long-Term Care Insurance Contracts or Under Certain Life Insurance Contracts. For calendar year 2023, the stated dollar amount of the per diem limitation under § 7702B(d)(4), regarding periodic payments received under a qualified long-term care insurance contract or periodic payments received under a life insurance contract that are treated as paid by reason of the death of a chronically ill individual, is $420. (See section .61 of Rev. Proc. 2022-38)

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IRC Rev Proc

IRS Issues Final Regulation Confirming No “Clawback” for Gifts Made Under Expanded Transfer Tax Exemption November 26, 2019 "Because the increase in the basic exclusion amount does not apply for estates of decedents dying after December 31, 2025, it is expected that this guidance will prevent the estate tax computation under section 2001(g) from recapturing, or “clawing back,” all or a portion of the benefit of the increased basic exclusion amount used to offset gift tax for certain decedents who make taxable gifts between January 1, 2018, and December 31, 2025, and die after December 31, 2025." See more commentary and the final regulations.

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