120% of Fed Mid-Term in SEPP Calculation?

L1: 120% of Fed Mid-Term in SEPP Calculation?I have been reviewing the IRS Publication 509, Bulletin 2002-42, IRA Q&A, etc. prior to beginning a 72t SEPP from my IRA and am rather confused as to where in the calculation is the 120% Fed Mid-term interest figure used in the calculation for a SEPP using the Required Minimum Distribution Method and the single life expectancy table from 1.401(a)(9)-9.
In the IRS Q&A they provide an example calculation of a Mr. B withIRA of $400,000 on 12/31/02, 120% of fed mid-term rate assumption of 4.5%, and distributions over single life expectancy. Their Q&A answer shows the calcuation of the annual distribution in 2003 as $11,695.91 obtained from dividing the $400,000 balance by 34.2 (the single life expectancy for someone age 50 on table contained in 1.041(a)(9)-9.
Their example for the subsequent year recalculation for the 2nd annual distribution assumes an account balance of $408,304 on 12/31/03 and results in an annual distribtution for 2004 of $12,261.38 which is obtained by dividing the $408,304 balance by 33.3 (single life expectancy for someone age 51).
Both of these examples appear to only use 2 figures in the calculations — 12/31 account balance and the life expectancy figure from the table. Where is the interest rate used in the calculation?
The synopsis of IRS revenue rulings on this site mention that for annual recalculations all THREE factors are updated. Following the formula provided in the above example on the IRS site, I only see two variables in the calculation that are getting updated.
Any clarification is greatly appreciated. thanks!2007-02-26 06:12, By: daybrake, IP: [68.204.158.89]

L2: 120% of Fed Mid-Term in SEPP Calculation?The minimum distribution method doesn”t use an interest rate.2007-02-26 06:19, By: Gfw, IP: [24.148.85.129]