Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for March 2009.

This notice provides supplements to the actuarial tables prescribed under section 7520 of the Code. Recently, the section 7520 interest rate fell below 2.2%. The notice furnishes extensions to the existing tables for interest rates below 2.2%.