/etc/default/rtirq is in rtirq-init 20130909-1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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# Copyright (c) 2004-2013 rncbc aka Rui Nuno Capela.
#
#   This program is free software; you can redistribute it and/or
#   modify it under the terms of the GNU General Public License
#   as published by the Free Software Foundation; either version 2
#   of the License, or (at your option) any later version.
#
#   This program is distributed in the hope that it will be useful,
#   but WITHOUT ANY WARRANTY; without even the implied warranty of
#   MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
#   GNU General Public License for more details.
#
#   You should have received a copy of the GNU General Public License along
#   with this program; if not, write to the Free Software Foundation, Inc.,
#   51 Franklin Street, Fifth Floor, Boston, MA 02110-1301 USA.
#
# /etc/sysconfig/rtirq
# /etc/default/rtirq
#
# Configuration for IRQ thread tunning,
# for realtime-preempt enabled kernels.
#
# This program is free software; you can redistribute it and/or modify it
# under the terms of the GNU General Public License version 2 or later.
#
# IRQ thread service names
# (space separated list, from higher to lower priority).
RTIRQ_NAME_LIST="rtc snd usb i8042"
# Highest priority.
RTIRQ_PRIO_HIGH=90
# Priority decrease step.
RTIRQ_PRIO_DECR=5
# Lowest priority.
RTIRQ_PRIO_LOW=51
# Whether to reset all IRQ threads to SCHED_OTHER.
RTIRQ_RESET_ALL=0
# On kernel configurations that support it,
# which services should be NOT threaded 
# (space separated list).
RTIRQ_NON_THREADED="rtc snd"
# Process names which will be forced to the
# highest realtime priority range (99-91)
# (space separated list, from highest to lower priority).
# RTIRQ_HIGH_LIST="timer"
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