What interest rate may be used for the 72t calculator?

The interest rate that may be used in a 72 t calculator is any interest rate that is not more than 120% of the federal mid-term rate for either of the two months immediately preceding the month in which the distribution begins.

Month	120% of the Federal Mid-term Rate
March	4.01%
April	3.80%
May	3.81%
June	4.67%
July	4.94%
August	4.81%
September	4.61%
October	4.36%
November	4.26%
December	4.28%
January	4.53%
February	4.60%

Example:

After consulting the 72t early retirement rules, you are ready to begin 72t distributions in October. You may choose either the August or September rate or a lower rate for computing the distribution under the amortization or annuitization methods.