To obtain the most recent rate, the Federal Reserve provides a table of Selected Interest Rates. The applicable rate may be found by scrolling down to the section entitled: “US government securities - Treasury constant maturities - 1-year.” The most recent rate is found under the column headed “Week Ending ____.” Earlier rates may be found in the table at the following site: http://www.federalreserve.gov/releases/H15/data/wf/tcm1y.txt. Historical rate data as published by the Board of Governors of the Federal Reserve System are available at: http://www.federalreserve.gov/releases/H15/data.htm.