SBA has published an interim final rule implementing section 506 of the American Recovery and Reinvestment Act of 2009. The rule establishes a temporary program to guarantee loans to viable small business concerns that have a qualifying small business loan, and are experiencing immediate financial hardship. Loans made under this program, referred to as "America's Recovery Capital Loan Program" (ARC Loan Program) can be used to make principal and interest payments on existing qualifying small business loans. ARC Loans are interest free to the borrower with SBA making the interest payment on the loan to the lender. As part of the interim final rule, SBA provided that the interest rate would be published in the Federal Register. This notice establishes the initial interest rate for ARC Loans at prime plus two percentage points.