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Applicable Federal Rates May 2008 3.2% April 2008 3.4% March 2008 3.6% In valuing deferred gifts, donors may choose tables using the most favorable applicable federal rate (AFR, or §7520 rate) from that in effect for the month of the gift or from either of the two months preceding the month of the gift. Rates (120% of the midterm rate) are published on or about the 20th of each month by the IRS. Elect highest rate available: Charitable remainder annuity trust Charitable remainder unitrust Charitable gift annuity (for largest deduction) Gift of remaining life estate in farm or personal residence Gift of life income interest in any trust Elect lowest rate available: Charitable lead trusts Charitable gift annuity (for large tax-free payout) Remainder interest in farm or personal residence Remainder interests, generally Copyright © 2008 by R&R Newkirk. All rights reserved.

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