We’ve added the 91-day T-Bill rate to our list of monthly rates reported. This rate determines the minimum interest rate a seller must report and impute in a delayed §1031 transaction when he is not receiving interest on §1031 monies held by a facilitator or accomodator. The rate also sets the amount of ordinary income the facilitator must report. You can find this, and all the other rates reported monthly, in our August edition of the first tuesday journal online.