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Applicable Federal Rates for 2009

Short-Term Rates for 2009
Month Annual Semiann. Quarterly Monthly
Jan-2009 0.81% 0.81% 0.81% 0.81%
Feb-2009 0.60% 0.60% 0.60% 0.60%
Mar-2009 0.72% 0.72% 0.72% 0.72%
Apr-2009 0.83% 0.83% 0.83% 0.83%
May-2009 0.76% 0.76% 0.76% 0.76%
Jun-2009 0.75% 0.75% 0.75% 0.75%
Jul-2009 0.82% 0.82% 0.82% 0.82%
Aug-2009 0.83% 0.83% 0.83% 0.83%
Sep-2009 0.84% 0.84% 0.84% 0.84%
Oct-2009 0.75% 0.75% 0.75% 0.75%
Nov-2009 0.71% 0.71% 0.71% 0.71%
Dec-2009 0.69% 0.69% 0.69% 0.69%

Mid-Term Rates for 2009
Month Annual Semiann. Quarterly Monthly
Jan-2009 2.06% 2.05% 2.04% 2.04%
Feb-2009 1.65% 1.64% 1.64% 1.63%
Mar-2009 1.94% 1.93% 1.93% 1.92%
Apr-2009 2.15% 2.14% 2.13% 2.13%
May-2009 2.05% 2.04% 2.03% 2.03%
Jun-2009 2.25% 2.24% 2.23% 2.23%
Jul-2009 2.76% 2.74% 2.73% 2.72%
Aug-2009 2.80% 2.78% 2.77% 2.76%
Sep-2009 2.87% 2.85% 2.84% 2.83%
Oct-2009 2.66% 2.64% 2.63% 2.63%
Nov-2009 2.59% 2.57% 2.56% 2.56%
Dec-2009 2.64% 2.62% 2.61% 2.61%

Long-Term Rates for 2009
Month Annual Semiann. Quarterly Monthly
Jan-2009 3.57% 3.54% 3.52% 3.51%
Feb-2009 2.96% 2.94% 2.93% 2.92%
Mar-2009 3.52% 3.49% 3.47% 3.46%
Apr-2009 3.67% 3.64% 3.62% 3.61%
May-2009 3.58% 3.55% 3.53% 3.52%
Jun-2009 3.88% 3.84% 3.82% 3.81%
Jul-2009 4.36% 4.31% 4.29% 4.27%
Aug-2009 4.26% 4.22% 4.20% 4.18%
Sep-2009 4.38% 4.33% 4.31% 4.29%
Oct-2009 4.10% 4.06% 4.04% 4.03%
Nov-2009 4.01% 3.97% 3.95% 3.94%
Dec-2009 4.17% 4.13% 4.11% 4.09%

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The Pennsylvania Estate and Trust Cybrary
Daniel B. Evans, Attorney at Law
P.O. Box 27370
Philadelphia, PA 19118
Telephone: (215) 233-0988
Telecopier: (215) 893-5388
Email: dan@evans-legal.com