31 CFR § 359.14
How are composite rates determined?
July 31, 2023
§ 359.14 How are composite rates determined?
Composite rates are set according to the following formula (See appendix A to part 359 for examples of calculations involving composite interest rates.):
Composite rate = {(Fixed rate ÷ 2) + Semiannual inflation rate + [Semiannual inflation rate × (Fixed rate ÷ 2)]} × 2.[2]