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Federal Underpayment Interest Rate


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Guest meeh3704
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How can I estimate the interest premium under Section 409A? I am particularly concerned about the interest rate that is used for such calculation. I realize the rate used is the underpayment rate, which under Section 6621 is federal short term rate plus 3%, but I am trying to determine how that rate is applied, whether it is compounded daily, and whether IRS publishes an annualized rate.

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