Applicable Federal Rates for January 2013

The Applicable Federal Rates (AFRs) for the month of January are as follows:

	Annual	Semiannual	Quarterly	Monthly
Short-term (≤3 years)	0.25%	0.25%	0.25%	0.25%
Mid-term (>3 years but ≤9 years)	0.94%	0.94%	0.94%	0.94%
Long-term (>9 years)	2.66%	2.64%	2.63%	2.63%