a-01-19.pdf

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# Part IV - Items of General Interest

CPI Adjustment for Below-market Loans for 2001; Correction.

## Announcement 2001-19

As published, Rev. Rul. 2000-56, 2000-52 I.R.B. 598, which lists the inflation-
adjusted amounts that a taxpayer may lend to a qualified continuing care facility without
incurring imputed interest under ' 7872(g) of the Internal Revenue Code for years 1987-
2001, contained a numerical error. Table 1 of Rev. Rul. 2000-56 incorrectly lists the
year 2001 inflation-adjusted limit under ' 7872(g)(2) as $144,111. Section 7872(g)(5)(A)
of the Code requires any increase in the dollar amount of this inflation adjustment to be
rounded to the nearest multiple of $100. Accordingly, the corrected year 2001 inflation-
adjusted limit under ' 7872(g)(2) contained in Table 1 of Rev. Rul. 2000-56 is $144,100.
The principal author of this announcement is Courtney Shepardson of the Office
of Associate Chief Counsel (Financial Institutions and Products). For further
information regarding this announcement, contact Ms. Shepardson at (202) 622-3940
(not a toll-free call).