# Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests > Briefs, arguments, decisions, and more. URL: https://www.frixlaw.com/law-library/documents/fr%3A99-10533 ## Record - **Collection:** Federal Register - **Document type:** Rule - **Published:** April 30, 1999 - **Citation:** 64 FR 23187 ## Text DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1, 20, and 25 [TD 8819] RIN 1545-AX14 Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final and temporary regulations. ----------------------------------------------------------------------- SUMMARY: This document contains regulations relating to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests. These regulations are necessary because section 7520(c)(3) directs the Secretary to update the actuarial tables to reflect the most recent mortality experience available. These regulations will effect the valuation of inter vivos and testamentary transfers of interests dependent on one or more measuring lives. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject elsewhere in this issue of the Federal Register. DATES: These regulations are effective May 1, 1999. FOR FURTHER INFORMATION CONTACT: Concerning the regulations, William L. Blodgett, (202) 622-3090 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background This document contains amendments to the regulations revising certain tables used for the valuation of partial interests in property under section 7520 of the Internal Revenue Code of 1986 (Code) to reflect the most recent mortality experience available. In General Section 7520, effective for transfers for which the valuation date is after [[Page 23188]] April 30, 1989, provides that the value of an annuity, an interest for life or a term of years, and a remainder or reversionary interest is to be determined under tables published by the Internal Revenue Service based on a discount rate (rounded to the nearest two-tenths of one percent) equal to 120 percent of the applicable Federal mid-term rate in effect under section 1274(d)(1) for the month in which the valuation date falls. Section 7520(c)(3) directed the Secretary to issue tables not later than December 31, 1989, utilizing the then most recent mortality experience. Thereafter, the Secretary is directed to revise the tables used in valuing interests dependent on mortality experience not less frequently than once each 10 years to take into account the most recent mortality experience available as of the time of the revision. These regulations incorporate revised Table S (Single Life Remainder Factors) and Table U(1) (Unitrust Single Life Remainder Factors) based on data compiled from the 1990 census as set forth in Life Table 90CM, and make conforming amendments to various sections to reflect the revised tables. The current tables are moved to sections containing actuarial material for historical reference. Table B, Table D, Tables F(4.2) through F(14.0), Table J, and Table K, which are not based on mortality experience, are not changed. Internal Revenue Service Publications 1457 ``Actuarial Values, Book Aleph'' (forthcoming 1999), 1458 ``Actuarial Values, Book Beth'' (forthcoming 1999), and 1459 ``Actuarial Values, Book Gimel'' (forthcoming 1999) will contain a complete set of actuarial tables that include factors not contained in the regulations (for example, annuity and life interest factors). Although not available on May 1, 1999, IRS anticipates these publications will be available by July 1, 1999. These publications will be available for purchase from the Superintendent of Documents, United States Government Printing Office, Washington, DC 20402. The following chart summarizes the applicable interest rates and the citations to textual materials and tables for the various periods covered under the regulations: Cross Reference to Regulation Sections -------------------------------------------------------------------------------------------------------------------------------------------------------- Valuation period Interest rate Regulation section Table -------------------------------------------------------------------------------------------------------------------------------------------------------- Section 642: Valuation, in general..... 1.642(c)-6 Before 01/01/52........... 4% 1.642(c)-6A(a) 01/01/52-12/31/70......... 3.5% 1.642(c)-6A(b) 01/01/71-11/30/83......... 6% 1.642(c)-6A(c) 12/01/83-04/30/89......... 10% 1.642(c)-6A(d) Table G. 05/01/89-04/30/99......... Sec. 7520 1.642(c)-6A(e) Table S (5/1/89-4/30/99). After 04/30/99............ Sec. 7520 1.642(c)-6T(e) Table S (after 04/30/99). Section 664: Valuation, in general..... 1.664-4 Before 01/01/52........... 4% 1.664-4A(a) 01/01/52-12/31/70......... 3.5% 1.664-4A(b) 01/01/71-11/30/83......... 6% 1.664-4A(c) 12/01/83-04/30/89......... 10% 1.664-4A(d) Table E, Table F(1). 05/01/89-04/30/99......... Sec. 7520........... 1.664-4A(e) Table U(1) (5/1/89-4/30/99). After 04/30/99............ Sec. 7520 1.664-4T(e) Table U(1) (after 04/30/99). 1.664-4(e) Table D and Tables F(4.2)-F(14.0). Section 2031: Valuation, in general..... 20.2031-7 Before 01/01/52........... 4% 20.2031-7A(a) 01/01/52-12/31/70......... 3.5% 20.2031-7A(b) 01/01/71-11/30/83......... 6% 20.2031-7A(c) 12/01/83-04/30/89......... 10% 20.2031-7A(d) Table A, Table B, Table LN. 05/01/89-04/30/99......... Sec. 7520 20.2031-7A(e) Table S (5/1/89-4/30/99) Life Table 80CNSMT. After 04/30/99............ Sec. 7520 20.2031-7T(d) Table S (after 04/30/99) and Life Table 90CM. 20.2031-7(d) Table B, Table J, Table K. Section 2512: Valuation, in general..... 25.2512-5 Before 01/01/52........... 4% 25.2512-5A(a) 01/01/52-12/31/70......... 3.5% 25.2512-5A(b) 01/01/71-11/30/83......... 6% 25.2512-5A(c) 12/01/83-04/30/89......... 10% 25.2512-5A(d) 05/01/89-04/30/99......... Sec. 7520 25.2512-5A(e) After 04/30/99............ Sec. 7520 25.2512-5T(d) -------------------------------------------------------------------------------------------------------------------------------------------------------- Effective Dates These regulations are applicable in the case of annuities, interests for life or terms of years, and remainder or reversionary interests created after April 30, 1999. Transitional Rules The regulations provide certain transitional rules intended to alleviate any adverse consequences resulting from the proposed regulatory change. For gift tax purposes, if the valuation date of a transfer is after April 30, 1999, but before July 1, 1999, the donor may determine the value of the gift (and/or any applicable charitable deduction) under tables based on either Life Table 80CNSMT or Table 90CM (at the donor's option). Similarly, for estate tax purposes, if the decedent dies after April 30, 1999, but before July 1, 1999, the value of any interest (and/or any applicable charitable deduction) may be determined under tables based on either Table 80CNSMT or Table 90CM, at the option of the decedent's executor. However, the section 7520 interest rate utilized is the appropriate rate for the month in which the valuation date occurs. In accordance with this transitional rule and those contained in [[Page 23189]] Sec. Sec. 1.7520-2(a)(2), 20.7520-2(a)(2) and 25.7520-2(a)(2), in cases involving a charitable deduction, if the valuation date occurs after April 30, 1999, and before July 1, 1999, and the executor or donor elects under section 7520(a) to use the section 7520 interest rate for March 1999 or April 1999, then the mortality experience contained in 80CNSMT must be used. If the executor or donor uses the section 7520 interest rate for May 1999 or for June 1999, then the tables based on either Table 80CNSMT or Table 90CM may be used. However, if the valuation date occurs after June 30, 1999, the executor or donor must use the new mortality experience contained in Table 90CM even if a prior month interest rate election under section 7520(a) is made. In addition, for estate tax purposes, the estate of a mentally incompetent decedent may elect to value the property interest included in the gross estate under the mortality table and interest rate in effect at the time the decedent became mentally incompetent or the mortality table and interest rate in effect on the decedent's date of death if the decedent was under a mental incapacity that existed on May 1, 1999, and continued uninterrupted until the decedent's death, or the decedent died within 90 days of regaining competency after April 30, 1999. Special Analysis It has been determined that this Treasury decision is not a significant regulatory action as defined in EO 12866. Therefore, a regulatory assessment is not required. It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations, and because these regulations do not impose a collection of information requirement on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. Therefore, a Regulatory Flexibility Analysis is not required. Pursuant to section 7805(f) of the Internal Revenue Code, these regulations will be submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business. Drafting information. The principal author of these regulations is William L. Blodgett, Office of Assistant Chief Counsel (Passthroughs and Special Industries), IRS. However, other personnel from the IRS and Treasury Department participated in their development. List of Subjects 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. 26 CFR Part 20 Estate taxes, Reporting and recordkeeping requirements. 26 CFR Part 25 Gift taxes, Reporting and recordkeeping requirements. Adoption of Amendments to the Regulations Accordingly, 26 CFR parts 1, 20, and 25 are amended as follows: PART 1--INCOME TAXES Paragraph 1. The authority citation for part 1 is amended by adding entries in numerical order to read in part as follows: Authority: 26 U.S.C. 7805 * * * Section 1.170A-12 also issued under 26 U.S.C. 170(f)(4). * * * Section 1.642(c)-6 also issued under 26 U.S.C. 642(c)(5). Section 1.642(c)-6T also issued under 26 U.S.C. 642(c)(5). Section 1.642(c)-6A also issued under 26 U.S.C. 642(c)(5). Section 1.664-1 also issued under 26 U.S.C. 664(a). Section 1.664-2 also issued under 26 U.S.C. 664(a). Section 1.664-3 also issued under 26 U.S.C. 664(a). Section 1.664-4 also issued under 26 U.S.C. 664(a). Section 1.664-4T also issued under 26 U.S.C. 664(a). Section 1.664-4A also issued under 26 U.S.C. 664(a). * * * Section 1.7520-1T also issued under 26 U.S.C. 7520(c)(2). * * * Par. 2. Section 1.170A-6 is amended by revising paragraph (c)(5), Example (2)(b) introductory text to read as follows: Sec. 1.170A-6 Charitable contributions in trust. * * * * * (c) * * * (5) * * * Example 2. * * * (b) The section 7520 rate at the time of the transfer was 6.0 percent. By reference to Table F(6.0) in Sec. 1.664-4(e)(6), the adjusted payout rate is 4.717% (5% x 0.943396). The present value of the reversion is $6,473.75, computed by reference to Table D in Sec. 1.664-4(e)(6), as follows: * * * * * Par. 3. Section 1.170A-12T is added to read as follows: Sec. 1.170A-12T Valuation of a remainder interest in real property for contributions made after July 31, 1969 (temporary). (a) through (b)(1) [Reserved] For further guidance see Sec. 1.170A- 12(a) through (b)(1). (b)(2) Computation of depreciation factor after April 30, 1999. If the valuation of the remainder interest in depreciable property is dependent upon the continuation of one life, a special factor must be used. The factor determined under this paragraph (b)(2) is carried to the fifth decimal place. The special factor is to be computed on the basis of the interest rate and life contingencies prescribed in Sec. 20.2031-7T (or for certain prior periods, Sec. 20.2031-7A) of this chapter (Estate Tax Regulations) and on the assumption that the property depreciates on a straight-line basis over its estimated useful life. For transfers for which the valuation date is after April 30, 1999, special factors for determining the present value of a remainder interest following one life and an example describing the computation are contained in Internal Revenue Service Publication 1459, ``Actuarial Values, Book Gimel,'' (1999). A copy of this publication is available for purchase from the Superintendent of Documents, United States Government Printing Office, Washington, DC 20402. See, however, Sec. 1.7520-3(b) (relating to exceptions to the use of prescribed tables under certain circumstances). Otherwise, in the case of the valuation of a remainder interest following one life, the special factor may be obtained through use of the following formula: [GRAPHIC] [TIFF OMITTED] TR30AP99.010 [[Page 23190]] Where: n=the estimated number of years of useful life, i=the applicable interest rate under section 7520 of the Internal Revenue Code, v=1 divided by the sum of 1 plus the applicable interest rate under section 7520 of the Internal Revenue Code, x=the age of the life tenant, and lx=number of persons living at age x as set forth in Table 90CM of Sec. 20.2031-7T (or, for prior periods, the tables set forth under Sec. 20.2031-7A) of this chapter. (3) The following example illustrates the provisions of this paragraph (b): Example. A, who is 62, donates to Y University a remainder interest in a personal residence, consisting of a house and land, subject to a reserved life estate in A. At the time of the gift, the land has a value of $30,000 and the house has a value of $100,000 with an estimated useful life of 45 years, at the end of which the value of the house is expected to be $20,000. The portion of the property considered to be depreciable is $80,000 (the value of the house ($100,000) less its expected value at the end of 45 years ($20,000)). The portion of the property considered to be nondepreciable is $50,000 (the value of the land at the time of the gift ($30,000) plus the expected value of the house at the end of 45 years ($20,000)). At the time of the gift, the interest rate prescribed under section 7520 is 8.4 percent. Based on an interest rate of 8.4 percent, the remainder factor for $1.00 prescribed in Sec. 20.2031-7T(d) of this chapter for a person age 62 is 0.27925. The value of the nondepreciable remainder interest is $13,962.50 (0.27925 times $50,000). The value of the depreciable remainder interest is $16,148.80 (0.20186, computed under the formula described in paragraph (b)(2) of this section, times $80,000). Therefore, the value of the remainder interest is $30,111.30. (c) through (e) [Reserved]. For further guidance see Sec. 1.170A-12 (c) through (e). Par. 4. Section 1.642(c)-6 is amended as follows: 1. Revise the section heading. 2. Paragraph (d) is removed. 3. Paragraph (e) is redesignated as paragraph (e) of Sec. 1.642(c)- 6A. 4. New paragraphs (d) and (e) are added. 5. Paragraph (f) is revised. The revisions and addition read as follows: Sec. 1.642(c)-6 Valuation of a remainder interest in property transferred to a pooled income fund. * * * * * (d) and (e) [Reserved]. For further guidance, see Sec. 1.642(c)- 6T(d) and (e). (f) Effective dates. This section applies after April 30, 1989, and before May 1, 1999. Par. 5. Section 1.642(c)-6T is added to read as follows: Sec. 1.642(c)-6T Valuation of a remainder interest in property transferred to a pooled income fund (temporary). (a) through (c) [Reserved]. For further guidance, see Sec. 1.642(c)-6(a) through (c). (d) Valuation. The present value of the remainder interest in property transferred to a pooled income fund after April 30, 1999, is determined under paragraph (e) of this section. The present value of the remainder interest in property transferred to a pooled income fund for which the valuation date is before May 1, 1999, is determined under the following sections: ------------------------------------------------------------------------ Valuation Dates ----------------------------------------------- Applicable regulations After Before ------------------------------------------------------------------------ 01-01-52 1.642(c)-6A(a). 12-31-51......................... 01-01-71 1.642(c)-6A(b). 12-31-70......................... 12-01-83 1.642(c)-6A(c). 11-30-83......................... 05-01-89 1.642(c)-6A(d). 04-30-89......................... 05-01-99 1.642(c)-6A(e). ------------------------------------------------------------------------ (e) Present value of the remainder interest in the case of transfers to pooled income funds for which the valuation date is after April 30, 1999--(1) In general. In the case of transfers to pooled income funds for which the valuation date is after April 30, 1999, the present value of a remainder interest is determined under this section. See, however, Sec. 1.7520-3(b) (relating to exceptions to the use of prescribed tables under certain circumstances). The present value of a remainder interest that is dependent on the termination of the life of one individual is computed by the use of Table S in paragraph (e)(6) of this section. For purposes of the computations under this section, the age of an individual is the age at the individual's nearest birthday. (2) Transitional rules for valuation of transfers to pooled income funds. (i) For purposes of sections 2055, 2106, or 2624, if on May 1, 1999, the decedent was mentally incompetent so that the disposition of the property could not be changed, and the decedent died after April 30, 1999, without having regained competency to dispose of the decedent's property, or the decedent died within 90 days of the date that the decedent first regained competency after April 30, 1999, the present value of a remainder interest is determined as if the valuation date with respect to the decedent's gross estate is either before May 1, 1999, or after April 30, 1999, at the option of the decedent's executor. (ii) For purposes of sections 170, 2055, 2106, 2522, or 2624, in the case of transfers to a pooled income fund for which the valuation date is after April 30, 1999, and before July 1, 1999, the present value of the remainder interest under this section is determined by use of the section 7520 interest rate for the month in which the valuation date occurs (See Secs. 1.7520-1(b) and 1.7520-2(a)(2)) and the appropriate actuarial tables under either paragraph (e)(6) of this section or Sec. 1.642(c)-6A(e)(5), at the option of the donor or the decedent's executor, as the case may be. (iii) For purposes of paragraphs (e)(2)(i) and (ii) of this section, where the donor or decedent's executor is given the option to use the appropriate actuarial tables under either paragraph (e)(6) of this section or Sec. 1.642(c)-6A(e)(5), the donor or decedent's executor must use the same actuarial table with respect to each individual transaction and with respect to all transfers occurring on the valuation date (e.g., gift and income tax charitable deductions with respect to the same transfer must be determined based on the same tables, and all assets includible in the gross estate and/or estate tax deductions claimed must be valued based on the same tables). (3) Present value of a remainder interest. The present value of a remainder interest in property transferred to a pooled income fund is computed on the basis of-- (i) Life contingencies determined from the values of lx that are set forth in Table 90CM in Sec. 20.2031-7T(d)(7) of this chapter (Estate Tax Regulations) (See Sec. 20.2031-7A of this chapter for certain prior periods); and (ii) Discount at a rate of interest, compounded annually, equal to the highest yearly rate of return of the pooled income fund for the 3 taxable years immediately preceding its taxable year in which the transfer of property to the fund is made. For purposes of this paragraph (e), the yearly rate of return of a pooled income fund is determined as provided in Sec. 1.642(c)-6(c) unless the highest rate of return is deemed to be the rate described in paragraph (e)(4) of this section for funds in existence less than 3 taxable years. For purposes of this paragraph (e)(3)(ii), the first taxable year of a pooled income fund is considered a taxable year even though the taxable year consists of less than 12 months. However, appropriate adjustments must be made to annualize the rate of return earned by the fund for that period. Where it appears from the facts and circumstances that the highest yearly rate of return of the fund for the 3 taxable years immediately preceding [[Page 23191]] the taxable year in which the transfer of property is made has been purposely manipulated to be substantially less than the rate of return that would otherwise be reasonably anticipated with the purpose of obtaining an excessive charitable deduction, that rate of return may not be used. In that case, the highest yearly rate of return of the fund is determined by treating the fund as a pooled income fund that has been in existence for less than 3 preceding taxable years. (4) Pooled income funds in existence less than 3 taxable years. If a pooled income fund has been in existence less than 3 taxable years immediately preceding the taxable year in which the transfer is made to the fund and the transfer to the fund is made after April 30, 1989, the highest rate of return is deemed to be the interest rate (rounded to the nearest two-tenths of one percent) that is 1 percent less than the highest annual average of the monthly section 7520 rates for the 3 calendar years immediately preceding the calendar year in which the transfer to the pooled income fund is made. The deemed rate of return for transfers to new pooled income funds is recomputed each calendar year using the monthly section 7520 rates for the 3-year period immediately preceding the calendar year in which each transfer to the fund is made until the fund has been in existence for 3 taxable years and can compute its highest rate of return for the 3 taxable years immediately preceding the taxable year in which the transfer of property to the fund is made in accordance with the rules set forth in the first sentence of paragraph (e)(3)(ii) of this section. (5) Computation of value of remainder interest. The factor that is used in determining the present value of a remainder interest that is dependent on the termination of the life of one individual is the factor from Table S in paragraph (e)(6) of this section under the appropriate yearly rate of return opposite the number that corresponds to the age of the individual upon whose life the value of the remainder interest is based (See Sec. 1.642(c)-6A for certain prior periods). The tables in paragraph (e)(6) of this section include factors for yearly rates of return from 4.2 to 14 percent. Many actuarial factors not contained in the tables in paragraph (e)(6) of this section are contained in Table S in Internal Revenue Service Publication 1457, ``Actuarial Values, Book Aleph,'' (1999). A copy of this publication is available for purchase from the Superintendent of Documents, United States Government Printing Office, Washington, DC 20402. For other situations, see Sec. 1.642(c)-6(b). If the yearly rate of return is a percentage that is between the yearly rates of return for which factors are provided, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying the fair market value of the property on the valuation date by the appropriate remainder factor. This paragraph (e)(5) may be illustrated by the following example: Example. A, who is 54 years and 8 months, transfers $100,000 to a pooled income fund, and retains a life income interest in the property. The highest yearly rate of return earned by the fund for its 3 preceding taxable years is 9.47 percent. In Table S, the remainder factor opposite 55 years under 9.4 percent is .17449 and under 9.6 percent is .17001. The present value of the remainder interest is $17,292.00, computed as follows: Factor at 9.4 percent for age 55.............................. .17449 Factor at 9.6 percent for age 55.............................. .17001 --------- Difference.................................................... .00448 Interpolation adjustment: [GRAPHIC] [TIFF OMITTED] TR30AP99.004 Factor at 9.4 percent for age 55.......................... .17449 Less: Interpolation adjustment............................ .00157 ------------- Interpolated factor....................................... .17292 Present value of remainder interest: ($100,000 x .17292) $17,292.00 (6) Actuarial tables. In the case of transfers for which the valuation date is after April 30, 1999, the present value of a remainder interest dependent on the termination of one life in the case of a transfer to a pooled income fund is determined by use of the following Table S: Table S.--Single Life Remainder Factors Applicable After April 30, 1999 Based on Life Table 90CM [Interest rate] -------------------------------------------------------------------------------------------------------------------------------------------------------- Age 4.2% 4.4% 4.6% 4.8% 5.0% 5.2% 5.4% 5.6% 5.8% 6.0% -------------------------------------------------------------------------------------------------------------------------------------------------------- 0................................................. .06752 .06130 .05586 .05109 .04691 .04322 .03998 .03711 .03458 .03233 1................................................. .06137 .05495 .04932 .04438 .04003 .03620 .03283 .02985 .02721 .02487 2................................................. .06325 .05667 .05088 .04580 .04132 .03737 .03388 .03079 .02806 .02563 3................................................. .06545 .05869 .05275 .04752 .04291 .03883 .03523 .03203 .02920 .02668 4................................................. .06784 .06092 .05482 .04944 .04469 .04048 .03676 .03346 .03052 .02791 5................................................. .07040 .06331 .05705 .05152 .04662 .04229 .03845 .03503 .03199 .02928 6................................................. .07310 .06583 .05941 .05372 .04869 .04422 .04025 .03672 .03357 .03076 7................................................. .07594 .06849 .06191 .05607 .05089 .04628 .04219 .03854 .03528 .03236 8................................................. .07891 .07129 .06453 .05853 .05321 .04846 .04424 .04046 .03709 .03407 9................................................. .08203 .07423 .06731 .06115 .05567 .05079 .04643 .04253 .03904 .03592 10................................................. .08532 .07734 .07024 .06392 .05829 .05326 .04877 .04474 .04114 .03790 11................................................. .08875 .08059 .07331 .06683 .06104 .05587 .05124 .04709 .04336 .04002 12................................................. .09233 .08398 .07653 .06989 .06394 .05862 .05385 .04957 .04572 .04226 13................................................. .09601 .08748 .07985 .07304 .06693 .06146 .05655 .05214 .04816 .04458 14................................................. .09974 .09102 .08322 .07624 .06997 .06435 .05929 .05474 .05064 .04694 15................................................. .10350 .09460 .08661 .07946 .07303 .06725 .06204 .05735 .05312 .04930 16................................................. .10728 .09818 .09001 .08268 .07608 .07014 .06479 .05996 .05559 .05164 17................................................. .11108 .10179 .09344 .08592 .07916 .07306 .06755 .06257 .05807 .05399 18................................................. .11494 .10545 .09691 .08921 .08227 .07601 .07034 .06521 .06057 .05636 19................................................. .11889 .10921 .10047 .09259 .08548 .07904 .07322 .06794 .06315 .05880 20................................................. .12298 .11310 .10417 .09610 .08881 .08220 .07622 .07078 .06584 .06135 21................................................. .12722 .11713 .10801 .09976 .09228 .08550 .07935 .07375 .06866 .06403 22................................................. .13159 .12130 .11199 .10354 .09588 .08893 .08260 .07685 .07160 .06682 23................................................. .13613 .12563 .11612 .10748 .09964 .09250 .08601 .08009 .07468 .06975 24................................................. .14084 .13014 .12043 .11160 .10357 .09625 .08958 .08349 .07793 .07284 [[Page 23192]] 25................................................. .14574 .13484 .12493 .11591 .10768 .10018 .09334 .08708 .08135 .07611 26................................................. .15084 .13974 .12963 .12041 .11199 .10431 .09728 .09085 .08496 .07956 27................................................. .15615 .14485 .13454 .12513 .11652 .10865 .10144 .09484 .08878 .08322 28................................................. .16166 .15016 .13965 .13004 .12124 .11319 .10580 .09901 .09279 .08706 29................................................. .16737 .15567 .14497 .13516 .12617 .11792 .11035 .10339 .09699 .09109 30................................................. .17328 .16138 .15048 .14047 .13129 .12286 .11510 .10796 .10138 .09532 31................................................. .17938 .16728 .15618 .14599 .13661 .12799 .12004 .11272 .10597 .09974 32................................................. .18568 .17339 .16210 .15171 .14214 .13333 .12520 .11769 .11076 .10435 33................................................. .19220 .17972 .16824 .15766 .14790 .13889 .13058 .12289 .11578 .10920 34................................................. .19894 .18627 .17460 .16383 .15388 .14468 .13618 .12831 .12102 .11426 35................................................. .20592 .19307 .18121 .17025 .16011 .15073 .14204 .13399 .12652 .11958 36................................................. .21312 .20010 .18805 .17691 .16658 .15701 .14814 .13990 .13225 .12514 37................................................. .22057 .20737 .19514 .18382 .17331 .16356 .15450 .14608 .13825 .13096 38................................................. .22827 .21490 .20251 .19100 .18031 .17038 .16113 .15253 .14452 .13705 39................................................. .23623 .22270 .21013 .19845 .18759 .17747 .16805 .15927 .15108 .14344 40................................................. .24446 .23078 .21805 .20620 .19516 .18487 .17527 .16631 .15795 .15013 41................................................. .25298 .23915 .22626 .21425 .20305 .19259 .18282 .17368 .16514 .15715 42................................................. .26178 .24782 .23478 .22262 .21125 .20062 .19069 .18138 .17267 .16450 43................................................. .27087 .25678 .24360 .23129 .21977 .20898 .19888 .18941 .18053 .17220 44................................................. .28025 .26603 .25273 .24027 .22860 .21766 .20740 .19777 .18873 .18023 45................................................. .28987 .27555 .26212 .24953 .23772 .22664 .21622 .20644 .19724 .18858 46................................................. .29976 .28533 .27179 .25908 .24714 .23591 .22536 .21542 .20606 .19725 47................................................. .30987 .29535 .28171 .26889 .25682 .24546 .23476 .22468 .21518 .20621 48................................................. .32023 .30563 .29190 .27897 .26678 .25530 .24447 .23425 .22460 .21549 49................................................. .33082 .31615 .30234 .28931 .27702 .26543 .25447 .24412 .23434 .22509 50................................................. .34166 .32694 .31306 .29995 .28756 .27586 .26479 .25432 .24441 .23502 51................................................. .35274 .33798 .32404 .31085 .29838 .28658 .27541 .26482 .25479 .24528 52................................................. .36402 .34924 .33525 .32200 .30946 .29757 .28630 .27561 .26547 .25584 53................................................. .37550 .36070 .34668 .33339 .32078 .30882 .29746 .28667 .27643 .26669 54................................................. .38717 .37237 .35833 .34500 .33234 .32031 .30888 .29801 .28766 .27782 55................................................. .39903 .38424 .37019 .35683 .34413 .33205 .32056 .30961 .29918 .28925 56................................................. .41108 .39631 .38227 .36890 .35617 .34405 .33250 .32149 .31099 .30097 57................................................. .42330 .40857 .39455 .38118 .36844 .35629 .34469 .33363 .32306 .31297 58................................................. .43566 .42098 .40699 .39364 .38089 .36873 .35710 .34600 .33538 .32522 59................................................. .44811 .43351 .41956 .40623 .39350 .38133 .36968 .35855 .34789 .33768 60................................................. .46066 .44613 .43224 .41896 .40624 .39408 .38243 .37127 .36058 .35033 61................................................. .47330 .45887 .44505 .43182 .41914 .40699 .39535 .38418 .37347 .36318 62................................................. .48608 .47175 .45802 .44485 .43223 .42011 .40848 .39732 .38660 .37629 63................................................. .49898 .48478 .47115 .45807 .44550 .43343 .42184 .41069 .39997 .38966 64................................................. .51200 .49793 .48442 .47143 .45895 .44694 .43539 .42427 .41357 .40326 65................................................. .52512 .51121 .49782 .48495 .47255 .46062 .44912 .43805 .42738 .41709 66................................................. .53835 .52461 .51137 .49862 .48634 .47449 .46307 .45206 .44143 .43118 67................................................. .55174 .53818 .52511 .51250 .50034 .48860 .47727 .46633 .45576 .44556 68................................................. .56524 .55188 .53899 .52654 .51452 .50291 .49168 .48083 .47034 .46020 69................................................. .57882 .56568 .55299 .54071 .52885 .51737 .50627 .49552 .48513 .47506 70................................................. .59242 .57951 .56703 .55495 .54325 .53193 .52096 .51034 .50004 .49007 71................................................. .60598 .59332 .58106 .56918 .55767 .54651 .53569 .52520 .51503 .50516 72................................................. .61948 .60707 .59504 .58338 .57206 .56108 .55043 .54009 .53004 .52029 73................................................. .63287 .62073 .60895 .59751 .58640 .57561 .56513 .55495 .54505 .53543 74................................................. .64621 .63435 .62282 .61162 .60073 .59015 .57985 .56984 .56009 .55061 75................................................. .65953 .64796 .63671 .62575 .61510 .60473 .59463 .58480 .57523 .56591 76................................................. .67287 .66160 .65063 .63995 .62954 .61940 .60952 .59989 .59050 .58135 77................................................. .68622 .67526 .66459 .65419 .64404 .63415 .62450 .61509 .60590 .59694 78................................................. .69954 .68892 .67856 .66845 .65858 .64895 .63955 .63036 .62140 .61264 79................................................. .71278 .70250 .69246 .68265 .67308 .66372 .65457 .64563 .63690 .62836 80................................................. .72581 .71588 .70618 .69668 .68740 .67833 .66945 .66077 .65227 .64396 81................................................. .73857 .72899 .71962 .71045 .70147 .69268 .68408 .67566 .66741 .65933 82................................................. .75101 .74178 .73274 .72389 .71522 .70672 .69840 .69024 .68225 .67441 83................................................. .76311 .75423 .74553 .73700 .72864 .72044 .71240 .70451 .69678 .68919 84................................................. .77497 .76645 .75809 .74988 .74183 .73393 .72618 .71857 .71110 .70377 85................................................. .78665 .77848 .77047 .76260 .75487 .74728 .73982 .73250 .72530 .71823 86................................................. .79805 .79025 .78258 .77504 .76764 .76036 .75320 .74617 .73925 .73245 87................................................. .80904 .80159 .79427 .78706 .77998 .77301 .76615 .75940 .75277 .74624 88................................................. .81962 .81251 .80552 .79865 .79188 .78521 .77865 .77220 .76584 .75958 89................................................. .82978 .82302 .81636 .80980 .80335 .79699 .79072 .78455 .77847 .77248 90................................................. .83952 .83309 .82676 .82052 .81437 .80831 .80234 .79645 .79064 .78492 91................................................. .84870 .84260 .83658 .83064 .82479 .81902 .81332 .80771 .80217 .79671 92................................................. .85716 .85136 .84563 .83998 .83441 .82891 .82348 .81812 .81283 .80761 93................................................. .86494 .85942 .85396 .84858 .84326 .83801 .83283 .82771 .82266 .81767 94................................................. .87216 .86690 .86170 .85657 .85149 .84648 .84153 .83664 .83181 .82704 95................................................. .87898 .87397 .86902 .86412 .85928 .85450 .84977 .84510 .84049 .83592 96................................................. .88537 .88060 .87587 .87121 .86659 .86203 .85751 .85305 .84864 .84427 97................................................. .89127 .88672 .88221 .87775 .87335 .86898 .86467 .86040 .85618 .85200 98................................................. .89680 .89245 .88815 .88389 .87968 .87551 .87138 .86730 .86326 .85926 [[Page 23193]] 99................................................. .90217 .89803 .89393 .88987 .88585 .88187 .87793 .87402 .87016 .86633 100................................................. .90738 .90344 .89953 .89567 .89183 .88804 .88428 .88056 .87687 .87322 101................................................. .91250 .90876 .90504 .90137 .89772 .89412 .89054 .88699 .88348 .88000 102................................................. .91751 .91396 .91045 .90696 .90350 .90007 .89668 .89331 .88997 .88666 103................................................. .92247 .91912 .91579 .91249 .90922 .90598 .90276 .89957 .89640 .89326 104................................................. .92775 .92460 .92148 .91839 .91532 .91227 .90924 .90624 .90326 .90031 105................................................. .93290 .92996 .92704 .92415 .92127 .91841 .91558 .91276 .90997 .90719 106................................................. .93948 .93680 .93415 .93151 .92889 .92628 .92370 .92113 .91857 .91604 107................................................. .94739 .94504 .94271 .94039 .93808 .93579 .93351 .93124 .92899 .92675 108................................................. .95950 .95767 .95585 .95404 .95224 .95045 .94867 .94689 .94512 .94336 109................................................. .97985 .97893 .97801 .97710 .97619 .97529 .97438 .97348 .97259 .97170 -------------------------------------------------------------------------------------------------------------------------------------------------------- Age 6.2% 6.4% 6.6% 6.8% 7.0% 7.2% 7.4% 7.6% 7.8% 8.0% -------------------------------------------------------------------------------------------------------------------------------------------------------- 0................................................. .03034 .02857 .02700 .02559 .02433 .02321 .02220 .02129 .02047 .01973 1................................................. .02279 .02094 .01929 .01782 .01650 .01533 .01427 .01331 .01246 .01168 2................................................. .02347 .02155 .01983 .01829 .01692 .01569 .01458 .01358 .01268 .01187 3................................................. .02444 .02243 .02065 .01905 .01761 .01632 .01516 .01412 .01317 .01232 4................................................. .02558 .02349 .02163 .01996 .01846 .01712 .01590 .01481 .01382 .01292 5................................................. .02686 .02469 .02275 .02101 .01945 .01804 .01677 .01562 .01458 .01364 6................................................. .02825 .02600 .02398 .02217 .02053 .01906 .01773 .01653 .01544 .01445 7................................................. .02976 .02742 .02532 .02343 .02172 .02019 .01880 .01754 .01640 .01536 8................................................. .03137 .02894 .02675 .02479 .02301 .02140 .01995 .01864 .01744 .01635 9................................................. .03311 .03059 .02832 .02627 .02442 .02274 .02122 .01985 .01859 .01745 10................................................. .03499 .03237 .03001 .02788 .02595 .02420 .02262 .02118 .01987 .01867 11................................................. .03700 .03428 .03183 .02961 .02760 .02578 .02413 .02262 .02125 .02000 12................................................. .03913 .03632 .03377 .03146 .02937 .02748 .02575 .02418 .02275 .02144 13................................................. .04135 .03843 .03579 .03339 .03122 .02924 .02744 .02580 .02431 .02294 14................................................. .04359 .04057 .03783 .03534 .03308 .03102 .02915 .02744 .02587 .02444 15................................................. .04584 .04270 .03986 .03728 .03493 .03279 .03083 .02905 .02742 .02593 16................................................. .04806 .04482 .04187 .03919 .03674 .03452 .03248 .03063 .02892 .02736 17................................................. .05029 .04692 .04387 .04108 .03855 .03623 .03411 .03218 .03040 .02877 18................................................. .05253 .04905 .04588 .04299 .04036 .03795 .03574 .03373 .03187 .03017 19................................................. .05484 .05124 .04796 .04496 .04222 .03972 .03742 .03532 .03339 .03161 20................................................. .05726 .05354 .05013 .04702 .04418 .04158 .03919 .03700 .03498 .03313 21................................................. .05980 .05595 .05242 .04920 .04625 .04354 .04105 .03877 .03667 .03473 22................................................. .06246 .05847 .05482 .05147 .04841 .04559 .04301 .04063 .03844 .03642 23................................................. .06524 .06112 .05734 .05387 .05069 .04777 .04508 .04260 .04032 .03821 24................................................. .06819 .06392 .06001 .05642 .05312 .05008 .04728 .04470 .04232 .04012 25................................................. .07131 .06690 .06285 .05913 .05570 .05255 .04964 .04695 .04447 .04218 26................................................. .07460 .07005 .06586 .06200 .05845 .05518 .05215 .04936 .04677 .04438 27................................................. .07810 .07340 .06907 .06508 .06140 .05800 .05485 .05195 .04925 .04676 28................................................. .08179 .07693 .07246 .06833 .06451 .06098 .05772 .05469 .05189 .04929 29................................................. .08566 .08065 .07603 .07176 .06780 .06414 .06075 .05761 .05469 .05198 30................................................. .08973 .08456 .07978 .07536 .07127 .06748 .06396 .06069 .05766 .05483 31................................................. .09398 .08865 .08372 .07915 .07491 .07098 .06733 .06394 .06078 .05785 32................................................. .09843 .09294 .08785 .08313 .07875 .07468 .07089 .06737 .06409 .06103 33................................................. .10310 .09745 .09220 .08732 .08279 .07858 .07466 .07100 .06759 .06441 34................................................. .10799 .10217 .09676 .09173 .08705 .08269 .07862 .07483 .07129 .06798 35................................................. .11314 .10715 .10157 .09638 .09155 .08704 .08283 .07890 .07522 .07179 36................................................. .11852 .11236 .10662 .10127 .09628 .09162 .08726 .08319 .07938 .07581 37................................................. .12416 .11783 .11193 .10641 .10126 .09645 .09194 .08772 .08377 .08006 38................................................. .13009 .12359 .11751 .11183 .10652 .10155 .09689 .09253 .08843 .08459 39................................................. .13629 .12962 .12338 .11753 .11206 .10693 .10212 .09761 .09337 .08938 40................................................. .14281 .13597 .12955 .12355 .11791 .11262 .10766 .10299 .09860 .09447 41................................................. .14966 .14264 .13606 .12989 .12409 .11864 .11352 .10870 .10417 .09989 42................................................. .15685 .14966 .14291 .13657 .13061 .12500 .11972 .11475 .11006 .10564 43................................................. .16437 .15702 .15010 .14360 .13747 .13171 .12627 .12115 .11631 .11174 44................................................. .17224 .16472 .15764 .15098 .14469 .13876 .13317 .12789 .12290 .11819 45................................................. .18042 .17274 .16550 .15867 .15223 .14615 .14040 .13496 .12982 .12496 46................................................. .18893 .18110 .17370 .16671 .16011 .15387 .14796 .14238 .13708 .13207 47................................................. .19775 .18975 .18220 .17505 .16830 .16190 .15584 .15010 .14466 .13950 48................................................. .20688 .19873 .19102 .18373 .17682 .17027 .16406 .15817 .15258 .14727 49................................................. .21633 .20804 .20018 .19274 .18568 .17898 .17262 .16658 .16084 .15539 50................................................. .22612 .21769 .20969 .20210 .19490 .18805 .18155 .17536 .16948 .16388 51................................................. .23625 .22769 .21955 .21182 .20448 .19749 .19084 .18452 .17849 .17275 52................................................. .24669 .23799 .22973 .22186 .21438 .20726 .20047 .19400 .18784 .18196 53................................................. .25742 .24861 .24022 .23222 .22461 .21735 .21043 .20383 .19753 .19151 54................................................. .26845 .25952 .25101 .24290 .23516 .22777 .22072 .21399 .20756 .20140 55................................................. .27978 .27074 .26212 .25389 .24604 .23853 .23136 .22450 .21793 .21166 56................................................. .29140 .28227 .27355 .26522 .25725 .24963 .24233 .23535 .22867 .22227 57................................................. .30333 .29411 .28529 .27686 .26879 .26106 .25365 .24656 .23976 .23324 58................................................. .31551 .30621 .29731 .28878 .28061 .27278 .26528 .25807 .25116 .24453 59................................................. .32790 .31854 .30956 .30095 .29269 .28477 .27716 .26986 .26284 .25610 [[Page 23194]] 60................................................. .34050 .33107 .32202 .31334 .30500 .29699 .28929 .28190 .27478 .26794 61................................................. .35331 .34384 .33473 .32598 .31757 .30948 .30170 .29422 .28701 .28007 62................................................. .36639 .35688 .34772 .33892 .33044 .32229 .31443 .30687 .29958 .29255 63................................................. .37974 .37020 .36101 .35216 .34363 .33542 .32750 .31986 .31250 .30539 64................................................. .39334 .38378 .37456 .36568 .35711 .34884 .34087 .33317 .32574 .31857 65................................................. .40718 .39761 .38838 .37947 .37087 .36257 .35455 .34681 .33932 .33208 66................................................. .42128 .41172 .40249 .39357 .38496 .37663 .36858 .36079 .35326 .34597 67................................................. .43569 .42616 .41694 .40803 .39941 .39107 .38299 .37518 .36761 .36028 68................................................. .45038 .44089 .43170 .42281 .41419 .40585 .39777 .38994 .38235 .37499 69................................................. .46531 .45587 .44672 .43786 .42927 .42094 .41286 .40503 .39743 .39006 70................................................. .48040 .47103 .46194 .45312 .44456 .43626 .42820 .42038 .41278 .40540 71................................................. .49558 .48629 .47727 .46851 .46000 .45174 .44371 .43591 .42832 .42095 72................................................. .51082 .50162 .49268 .48399 .47554 .46733 .45934 .45157 .44401 .43666 73................................................. .52607 .51697 .50813 .49952 .49114 .48299 .47506 .46733 .45981 .45249 74................................................. .54139 .53241 .52367 .51515 .50686 .49879 .49092 .48325 .47578 .46849 75................................................. .55683 .54798 .53936 .53095 .52276 .51477 .50698 .49938 .49197 .48474 76................................................. .57243 .56373 .55524 .54696 .53888 .53100 .52330 .51579 .50846 .50130 77................................................. .58819 .57965 .57132 .56318 .55523 .54747 .53988 .53247 .52523 .51815 78................................................. .60408 .59572 .58755 .57957 .57177 .56414 .55668 .54939 .54225 .53527 79................................................. .62001 .61184 .60385 .59604 .58840 .58092 .57360 .56644 .55943 .55256 80................................................. .63582 .62786 .62007 .61244 .60497 .59765 .59048 .58347 .57659 .56985 81................................................. .65142 .64367 .63608 .62864 .62135 .61421 .60721 .60034 .59361 .58701 82................................................. .66673 .65920 .65182 .64458 .63748 .63052 .62368 .61698 .61041 .60395 83................................................. .68175 .67444 .66728 .66024 .65334 .64656 .63991 .63338 .62696 .62066 84................................................. .69657 .68950 .68256 .67574 .66904 .66246 .65599 .64964 .64340 .63727 85................................................. .71128 .70446 .69775 .69116 .68467 .67830 .67204 .66587 .65982 .65386 86................................................. .72576 .71919 .71272 .70636 .70010 .69394 .68789 .68193 .67606 .67029 87................................................. .73981 .73349 .72726 .72114 .71511 .70917 .70333 .69757 .69190 .68632 88................................................. .75342 .74735 .74137 .73548 .72968 .72396 .71833 .71279 .70732 .70194 89................................................. .76658 .76076 .75503 .74938 .74381 .73832 .73290 .72757 .72231 .71712 90................................................. .77928 .77371 .76823 .76281 .75748 .75221 .74702 .74190 .73684 .73186 91................................................. .79131 .78600 .78075 .77557 .77046 .76542 .76044 .75553 .75068 .74589 92................................................. .80246 .79737 .79235 .78740 .78250 .77767 .77290 .76818 .76353 .75893 93................................................. .81274 .80788 .80307 .79832 .79363 .78899 .78441 .77989 .77542 .77100 94................................................. .82232 .81766 .81306 .80850 .80401 .79956 .79517 .79082 .78653 .78228 95................................................. .83141 .82695 .82254 .81818 .81387 .80961 .80539 .80122 .79710 .79302 96................................................. .83996 .83569 .83147 .82729 .82316 .81907 .81503 .81103 .80707 .80315 97................................................. .84787 .84378 .83973 .83573 .83176 .82784 .82396 .82012 .81632 .81255 98................................................. .85530 .85138 .84750 .84366 .83985 .83609 .83236 .82867 .82502 .82140 99................................................. .86255 .85880 .85508 .85140 .84776 .84415 .84057 .83703 .83353 .83005 100................................................. .86960 .86601 .86246 .85894 .85546 .85200 .84858 .84519 .84183 .83849 101................................................. .87655 .87313 .86974 .86638 .86305 .85975 .85648 .85324 .85003 .84684 102................................................. .88338 .88012 .87689 .87369 .87052 .86738 .86426 .86116 .85809 .85505 103................................................. .89015 .88706 .88399 .88095 .87793 .87494 .87197 .86903 .86611 .86321 104................................................. .89737 .89446 .89157 .88871 .88586 .88304 .88024 .87745 .87469 .87195 105................................................. .90443 .90170 .89898 .89628 .89360 .89094 .88830 .88568 .88307 .88049 106................................................. .91351 .91101 .90852 .90605 .90359 .90115 .89873 .89632 .89392 .89154 107................................................. .92452 .92230 .92010 .91791 .91573 .91356 .91141 .90927 .90714 .90502 108................................................. .94161 .93987 .93814 .93641 .93469 .93298 .93128 .92958 .92790 .92622 109................................................. .97081 .96992 .96904 .96816 .96729 .96642 .96555 .96468 .96382 .96296 -------------------------------------------------------------------------------------------------------------------------------------------------------- Age 8.2% 8.4% 8.6% 8.8% 9.0% 9.2% 9.4% 9.6% 9.8% 10.0% -------------------------------------------------------------------------------------------------------------------------------------------------------- 0................................................. .01906 .01845 .01790 .01740 .01694 .01652 .01613 .01578 .01546 .01516 1................................................. .01098 .01034 .00977 .00924 .00876 .00833 .00793 .00756 .00722 .00691 2................................................. .01113 .01046 .00986 .00930 .00880 .00834 .00791 .00753 .00717 .00684 3................................................. .01155 .01084 .01020 .00962 .00909 .00860 .00816 .00775 .00737 .00702 4................................................. .01211 .01137 .01069 .01008 .00952 .00900 .00853 .00810 .00770 .00733 5................................................. .01279 .01201 .01130 .01065 .01006 .00952 .00902 .00856 .00814 .00775 6................................................. .01356 .01274 .01199 .01131 .01068 .01011 .00959 .00910 .00865 .00824 7................................................. .01442 .01356 .01277 .01205 .01140 .01079 .01023 .00972 .00925 .00881 8................................................. .01536 .01446 .01363 .01287 .01218 .01154 .01096 .01041 .00991 .00945 9................................................. .01641 .01546 .01460 .01380 .01307 .01240 .01178 .01120 .01068 .01019 10................................................. .01758 .01659 .01567 .01484 .01407 .01336 .01270 .01210 .01154 .01103 11................................................. .01886 .01781 .01686 .01598 .01517 .01442 .01373 .01310 .01251 .01196 12................................................. .02024 .01915 .01814 .01721 .01636 .01558 .01485 .01419 .01357 .01299 13................................................. .02168 .02054 .01948 .01851 .01762 .01679 .01603 .01533 .01467 .01407 14................................................. .02313 .02193 .02083 .01981 .01887 .01801 .01721 .01646 .01578 .01514 15................................................. .02456 .02330 .02214 .02107 .02009 .01918 .01834 .01756 .01684 .01617 16................................................. .02593 .02462 .02340 .02229 .02126 .02030 .01942 .01860 .01785 .01714 17................................................. .02728 .02590 .02463 .02346 .02238 .02138 .02046 .01960 .01880 .01806 18................................................. .02861 .02717 .02584 .02462 .02348 .02243 .02146 .02056 .01972 .01894 19................................................. .02998 .02847 .02708 .02580 .02461 .02351 .02249 .02154 .02066 .01984 20................................................. .03142 .02984 .02839 .02704 .02580 .02465 .02357 .02258 .02165 .02079 [[Page 23195]] 21................................................. .03295 .03130 .02978 .02837 .02706 .02585 .02473 .02368 .02271 .02180 22................................................. .03455 .03283 .03124 .02976 .02839 .02712 .02594 .02484 .02382 .02286 23................................................. .03626 .03446 .03279 .03124 .02981 .02847 .02723 .02608 .02500 .02400 24................................................. .03809 .03620 .03446 .03283 .03133 .02993 .02863 .02741 .02628 .02522 25................................................. .04005 .03808 .03625 .03456 .03298 .03151 .03014 .02887 .02768 .02656 26................................................. .04216 .04010 .03819 .03641 .03476 .03322 .03178 .03044 .02919 .02802 27................................................. .04444 .04229 .04029 .03843 .03670 .03508 .03357 .03217 .03085 .02962 28................................................. .04687 .04463 .04254 .04059 .03877 .03708 .03550 .03402 .03263 .03133 29................................................. .04946 .04712 .04493 .04289 .04099 .03922 .03756 .03600 .03455 .03318 30................................................. .05221 .04976 .04748 .04534 .04335 .04149 .03975 .03812 .03659 .03515 31................................................. .05511 .05255 .05017 .04794 .04585 .04390 .04208 .04037 .03876 .03725 32................................................. .05818 .05551 .05302 .05069 .04851 .04647 .04455 .04276 .04107 .03948 33................................................. .06144 .05866 .05606 .05363 .05135 .04921 .04720 .04532 .04355 .04188 34................................................. .06489 .06200 .05928 .05674 .05436 .05212 .05002 .04805 .04619 .04444 35................................................. .06857 .06555 .06273 .06007 .05758 .05524 .05304 .05097 .04902 .04718 36................................................. .07246 .06932 .06638 .06361 .06101 .05856 .05626 .05409 .05205 .05012 37................................................. .07659 .07332 .07025 .06737 .06466 .06210 .05969 .05742 .05528 .05325 38................................................. .08098 .07758 .07439 .07138 .06855 .06588 .06336 .06099 .05874 .05662 39................................................. .08563 .08210 .07878 .07565 .07270 .06992 .06729 .06480 .06245 .06023 40................................................. .09059 .08692 .08347 .08021 .07714 .07423 .07149 .06889 .06643 .06411 41................................................. .09586 .09206 .08848 .08509 .08189 .07886 .07600 .07329 .07072 .06828 42................................................. .10147 .09753 .09381 .09029 .08696 .08381 .08083 .07800 .07531 .07277 43................................................. .10742 .10334 .09948 .09583 .09237 .08909 .08598 .08304 .08024 .07758 44................................................. .11373 .10950 .10551 .10172 .09813 .09472 .09148 .08841 .08549 .08272 45................................................. .12035 .11599 .11185 .10792 .10420 .10066 .09730 .09410 .09106 .08817 46................................................. .12732 .12281 .11853 .11447 .11061 .10694 .10345 .10013 .09696 .09395 47................................................. .13460 .12995 .12553 .12133 .11733 .11353 .10991 .10646 .10317 .10004 48................................................. .14223 .13743 .13287 .12853 .12439 .12046 .11671 .11313 .10972 .10646 49................................................. .15020 .14526 .14056 .13608 .13181 .12774 .12385 .12015 .11661 .11322 50................................................. .15855 .15347 .14862 .14401 .13960 .13540 .13138 .12754 .12388 .12037 51................................................. .16727 .16205 .15707 .15232 .14777 .14344 .13929 .13532 .13153 .12789 52................................................. .17634 .17098 .16587 .16097 .15630 .15183 .14755 .14345 .13953 .13577 53................................................. .18576 .18027 .17501 .16999 .16518 .16057 .15616 .15194 .14789 .14400 54................................................. .19552 .18990 .18451 .17935 .17441 .16968 .16514 .16078 .15661 .15260 55................................................. .20564 .19989 .19437 .18908 .18402 .17915 .17449 .17001 .16571 .16157 56................................................. .21613 .21025 .20461 .19919 .19400 .18901 .18422 .17962 .17519 .17093 57................................................. .22698 .22098 .21522 .20968 .20436 .19925 .19434 .18961 .18507 .18069 58................................................. .23816 .23204 .22616 .22051 .21507 .20984 .20481 .19996 .19530 .19080 59................................................. .24962 .24339 .23740 .23163 .22608 .22073 .21558 .21062 .20584 .20123 60................................................. .26136 .25502 .24892 .24304 .23738 .23192 .22666 .22158 .21669 .21196 61................................................. .27339 .26695 .26075 .25477 .24900 .24343 .23806 .23288 .22787 .22304 62................................................. .28578 .27925 .27295 .26687 .26100 .25533 .24985 .24456 .23945 .23451 63................................................. .29854 .29192 .28553 .27935 .27339 .26762 .26205 .25666 .25145 .24641 64................................................. .31164 .30494 .29846 .29221 .28615 .28030 .27463 .26915 .26384 .25870 65................................................. .32508 .31831 .31177 .30543 .29930 .29336 .28761 .28203 .27663 .27140 66................................................. .33891 .33208 .32547 .31906 .31285 .30684 .30101 .29536 .28987 .28456 67................................................. .35318 .34630 .33963 .33316 .32689 .32081 .31491 .30918 .30363 .29823 68................................................. .36785 .36093 .35422 .34770 .34138 .33524 .32928 .32349 .31787 .31240 69................................................. .38290 .37595 .36920 .36265 .35628 .35009 .34408 .33824 .33256 .32703 70................................................. .39823 .39127 .38450 .37791 .37151 .36529 .35924 .35335 .34762 .34204 71................................................. .41378 .40681 .40003 .39343 .38701 .38076 .37467 .36875 .36298 .35736 72................................................. .42950 .42253 .41575 .40914 .40271 .39644 .39034 .38438 .37858 .37293 73................................................. .44535 .43840 .43162 .42502 .41858 .41231 .40619 .40022 .39440 .38872 74................................................. .46139 .45446 .44771 .44112 .43469 .42842 .42230 .41632 .41049 .40479 75................................................. .47769 .47080 .46408 .45752 .45111 .44485 .43874 .43277 .42693 .42123 76................................................. .49430 .48747 .48079 .47427 .46790 .46167 .45558 .44963 .44380 .43811 77................................................. .51123 .50447 .49786 .49139 .48506 .47888 .47282 .46690 .46111 .45543 78................................................. .52845 .52177 .51523 .50884 .50257 .49645 .49044 .48457 .47881 .47317 79................................................. .54584 .53926 .53282 .52650 .52032 .51426 .50833 .50251 .49681 .49122 80................................................. .56325 .55678 .55044 .54423 .53813 .53216 .52630 .52056 .51492 .50939 81................................................. .58054 .57419 .56797 .56186 .55587 .54999 .54422 .53856 .53300 .52754 82................................................. .59762 .59140 .58530 .57931 .57343 .56766 .56198 .55641 .55094 .54557 83................................................. .61448 .60840 .60243 .59657 .59081 .58515 .57958 .57411 .56874 .56346 84................................................. .63124 .62531 .61949 .61376 .60813 .60259 .59715 .59179 .58652 .58134 85................................................. .64800 .64224 .63657 .63099 .62550 .62010 .61478 .60955 .60441 .59934 86................................................. .66461 .65902 .65351 .64810 .64276 .63751 .63233 .62724 .62222 .61728 87................................................. .68083 .67541 .67008 .66483 .65965 .65455 .64953 .64458 .63970 .63489 88................................................. .69663 .69140 .68624 .68116 .67615 .67121 .66634 .66154 .65680 .65213 89................................................. .71201 .70696 .70199 .69708 .69224 .68747 .68276 .67811 .67353 .66900 90................................................. .72694 .72209 .71730 .71257 .70791 .70330 .69876 .69427 .68984 .68547 91................................................. .74117 .73650 .73190 .72735 .72286 .71842 .71404 .70972 .70545 .70123 92................................................. .75439 .74991 .74548 .74110 .73678 .73251 .72829 .72412 .72000 .71593 93................................................. .76664 .76233 .75806 .75385 .74969 .74557 .74150 .73748 .73350 .72957 94................................................. .77809 .77394 .76983 .76578 .76177 .75780 .75388 .75000 .74616 .74237 [[Page 23196]] 95................................................. .78899 .78500 .78106 .77715 .77329 .76947 .76569 .76195 .75826 .75460 96................................................. .79928 .79544 .79165 .78790 .78418 .78050 .77686 .77326 .76970 .76617 97................................................. .80883 .80514 .80149 .79787 .79430 .79075 .78725 .78377 .78033 .77693 98................................................. .81781 .81427 .81075 .80727 .80382 .80041 .79703 .79368 .79036 .78708 99................................................. .82661 .82320 .81982 .81648 .81316 .80988 .80662 .80340 .80020 .79704 100................................................. .83519 .83192 .82868 .82547 .82228 .81913 .81600 .81290 .80982 .80678 101................................................. .84368 .84055 .83744 .83437 .83131 .82829 .82529 .82231 .81936 .81643 102................................................. .85203 .84904 .84607 .84313 .84021 .83731 .83444 .83159 .82876 .82596 103................................................. .86034 .85748 .85465 .85184 .84906 .84629 .84355 .84082 .83812 .83544 104................................................. .86923 .86653 .86385 .86119 .85855 .85593 .85333 .85074 .84818 .84563 105................................................. .87792 .87537 .87283 .87032 .86782 .86534 .86287 .86042 .85799 .85557 106................................................. .88918 .88683 .88450 .88218 .87987 .87758 .87530 .87304 .87079 .86855 107................................................. .90291 .90082 .89873 .89666 .89460 .89255 .89051 .88849 .88647 .88447 108................................................. .92455 .92288 .92123 .91958 .91794 .91630 .91468 .91306 .91145 .90984 109................................................. .96211 .96125 .96041 .95956 .95872 .95788 .95704 .95620 .95537 .95455 -------------------------------------------------------------------------------------------------------------------------------------------------------- Age 10.2% 10.4% 10.6% 10.8% 11.0% 11.2% 11.4% 11.6% 11.8% 12.0% -------------------------------------------------------------------------------------------------------------------------------------------------------- 0................................................. .01488 .01463 .01439 .01417 .01396 .01377 .01359 .01343 .01327 .01312 1................................................. .00662 .00636 .00612 .00589 .00568 .00548 .00530 .00513 .00497 .00482 2................................................. .00654 .00626 .00600 .00576 .00554 .00533 .00514 .00496 .00479 .00463 3................................................. .00670 .00641 .00613 .00588 .00564 .00542 .00522 .00502 .00484 .00468 4................................................. .00699 .00668 .00639 .00612 .00587 .00563 .00542 .00521 .00502 .00484 5................................................. .00739 .00706 .00675 .00646 .00620 .00595 .00571 .00550 .00529 .00510 6................................................. .00786 .00751 .00718 .00687 .00659 .00633 .00608 .00585 .00563 .00543 7................................................. .00841 .00803 .00769 .00736 .00706 .00678 .00652 .00627 .00604 .00582 8................................................. .00902 .00863 .00826 .00791 .00759 .00730 .00702 .00675 .00651 .00628 9................................................. .00973 .00931 .00892 .00856 .00822 .00790 .00760 .00733 .00706 .00682 10................................................. .01055 .01010 .00969 .00930 .00894 .00861 .00829 .00799 .00772 .00746 11................................................. .01146 .01099 .01055 .01014 .00976 .00940 .00907 .00875 .00846 .00818 12................................................. .01246 .01196 .01150 .01106 .01066 .01028 .00993 .00960 .00928 .00899 13................................................. .01351 .01298 .01249 .01204 .01161 .01121 .01084 .01049 .01016 .00985 14................................................. .01455 .01400 .01348 .01300 .01255 .01213 .01173 .01136 .01102 .01069 15................................................. .01555 .01497 .01443 .01392 .01345 .01300 .01259 .01220 .01183 .01148 16................................................. .01648 .01587 .01530 .01477 .01427 .01380 .01336 .01295 .01257 .01220 17................................................. .01737 .01673 .01612 .01556 .01504 .01455 .01408 .01365 .01324 .01286 18................................................. .01822 .01754 .01691 .01632 .01576 .01525 .01476 .01430 .01387 .01347 19................................................. .01908 .01837 .01770 .01708 .01650 .01595 .01544 .01495 .01450 .01407 20................................................. .01999 .01924 .01854 .01788 .01726 .01669 .01615 .01564 .01516 .01471 21................................................. .02096 .02017 .01943 .01874 .01809 .01748 .01691 .01637 .01586 .01539 22................................................. .02197 .02114 .02036 .01963 .01895 .01830 .01770 .01713 .01660 .01610 23................................................. .02306 .02218 .02136 .02059 .01987 .01919 .01855 .01795 .01739 .01686 24................................................. .02424 .02331 .02245 .02163 .02087 .02016 .01948 .01885 .01825 .01769 25................................................. .02552 .02455 .02364 .02278 .02197 .02122 .02051 .01984 .01920 .01861 26................................................. .02692 .02589 .02493 .02403 .02318 .02238 .02162 .02091 .02025 .01961 27................................................. .02846 .02738 .02636 .02541 .02451 .02367 .02287 .02212 .02141 .02074 28................................................. .03012 .02898 .02791 .02690 .02595 .02506 .02422 .02342 .02267 .02196 29................................................. .03190 .03070 .02957 .02851 .02751 .02656 .02567 .02483 .02404 .02329 30................................................. .03381 .03254 .03135 .03023 .02917 .02817 .02723 .02634 .02551 .02471 31................................................. .03583 .03450 .03324 .03206 .03094 .02989 .02890 .02796 .02707 .02623 32................................................. .03799 .03659 .03527 .03402 .03284 .03173 .03068 .02968 .02874 .02785 33................................................. .04031 .03883 .03744 .03612 .03488 .03371 .03260 .03155 .03055 .02961 34................................................. .04279 .04123 .03976 .03838 .03707 .03583 .03465 .03354 .03249 .03149 35................................................. .04545 .04382 .04227 .04081 .03943 .03812 .03688 .03571 .03459 .03354 36................................................. .04830 .04658 .04495 .04341 .04196 .04058 .03927 .03803 .03685 .03573 37................................................. .05134 .04953 .04782 .04620 .04467 .04321 .04183 .04052 .03928 .03809 38................................................. .05462 .05272 .05092 .04921 .04760 .04606 .04461 .04322 .04191 .04066 39................................................. .05812 .05613 .05424 .05245 .05075 .04913 .04760 .04614 .04475 .04343 40................................................. .06190 .05981 .05782 .05594 .05415 .05245 .05083 .04929 .04783 .04643 41................................................. .06597 .06378 .06170 .05972 .05784 .05605 .05435 .05272 .05118 .04970 42................................................. .07035 .06806 .06587 .06380 .06182 .05994 .05815 .05644 .05481 .05326 43................................................. .07505 .07265 .07036 .06818 .06611 .06414 .06225 .06045 .05874 .05710 44................................................. .08008 .07757 .07518 .07290 .07072 .06865 .06667 .06478 .06298 .06125 45................................................. .08542 .08279 .08029 .07791 .07563 .07346 .07138 .06940 .06750 .06569 46................................................. .09108 .08834 .08573 .08324 .08085 .07858 .07640 .07432 .07233 .07043 47................................................. .09705 .09419 .09147 .08886 .08637 .08399 .08172 .07954 .07745 .07545 48................................................. .10335 .10038 .09754 .09482 .09222 .08973 .08735 .08507 .08288 .08078 49................................................. .10999 .10690 .10394 .10111 .09840 .09581 .09332 .09093 .08864 .08644 50................................................. .11701 .11380 .11073 .10778 .10496 .10225 .09965 .09716 .09477 .09247 51................................................. .12441 .12108 .11789 .11482 .11189 .10907 .10636 .10376 .10126 .09886 52................................................. .13217 .12871 .12540 .12222 .11916 .11623 .11341 .11071 .10810 .10560 53................................................. .14028 .13670 .13327 .12997 .12680 .12375 .12082 .11801 .11529 .11268 54................................................. .14875 .14505 .14150 .13808 .13480 .13163 .12859 .12566 .12284 .12012 55................................................. .15760 .15378 .15011 .14657 .14317 .13989 .13674 .13370 .13077 .12794 [[Page 23197]] 56................................................. .16684 .16290 .15911 .15546 .15194 .14855 .14528 .14213 .13909 .13615 57................................................. .17648 .17242 .16851 .16474 .16111 .15760 .15422 .15096 .14781 .14477 58................................................. .18647 .18229 .17827 .17438 .17064 .16702 .16353 .16015 .15689 .15374 59................................................. .19678 .19249 .18835 .18435 .18049 .17676 .17316 .16968 .16631 .16305 60................................................. .20740 .20300 .19875 .19464 .19066 .18682 .18311 .17952 .17604 .17268 61................................................. .21837 .21385 .20949 .20527 .20119 .19724 .19341 .18971 .18613 .18266 62................................................. .22973 .22511 .22064 .21631 .21212 .20807 .20414 .20033 .19664 .19306 63................................................. .24152 .23680 .23222 .22779 .22350 .21934 .21530 .21139 .20760 .20392 64................................................. .25372 .24890 .24422 .23969 .23529 .23103 .22690 .22289 .21899 .21521 65................................................. .26633 .26141 .25664 .25201 .24752 .24316 .23893 .23482 .23083 .22695 66................................................. .27940 .27439 .26953 .26481 .26023 .25577 .25145 .24724 .24316 .23918 67................................................. .29299 .28790 .28296 .27815 .27348 .26894 .26453 .26024 .25606 .25200 68................................................. .30709 .30193 .29691 .29202 .28728 .28265 .27816 .27378 .26952 .26537 69................................................. .32166 .31643 .31134 .30639 .30157 .29687 .29230 .28785 .28351 .27928 70................................................. .33661 .33133 .32618 .32116 .31628 .31152 .30688 .30235 .29794 .29364 71................................................. .35188 .34654 .34134 .33627 .33133 .32651 .32181 .31722 .31275 .30838 72................................................. .36742 .36204 .35679 .35168 .34668 .34181 .33706 .33241 .32788 .32345 73................................................. .38317 .37776 .37248 .36733 .36229 .35738 .35257 .34788 .34330 .33882 74................................................. .39923 .39380 .38849 .38330 .37823 .37328 .36844 .36370 .35908 .35455 75................................................. .41566 .41021 .40489 .39968 .39459 .38961 .38474 .37997 .37531 .37074 76................................................. .43254 .42709 .42176 .41655 .41144 .40645 .40156 .39677 .39208 .38749 77................................................. .44988 .44444 .43912 .43391 .42880 .42380 .41891 .41411 .40940 .40479 78................................................. .46765 .46224 .45694 .45174 .44665 .44166 .43677 .43197 .42726 .42265 79................................................. .48574 .48037 .47510 .46993 .46487 .45990 .45502 .45024 .44554 .44094 80................................................. .50397 .49865 .49343 .48830 .48327 .47834 .47349 .46873 .46406 .45947 81................................................. .52219 .51693 .51176 .50669 .50171 .49682 .49201 .48729 .48265 .47809 82................................................. .54029 .53510 .53000 .52499 .52007 .51523 .51047 .50580 .50120 .49667 83................................................. .55826 .55315 .54813 .54319 .53834 .53356 .52886 .52424 .51969 .51522 84................................................. .57624 .57123 .56629 .56144 .55666 .55195 .54732 .54277 .53828 .53386 85................................................. .59435 .58944 .58460 .57984 .57516 .57054 .56599 .56151 .55710 .55275 86................................................. .61241 .60762 .60289 .59824 .59365 .58913 .58468 .58029 .57596 .57170 87................................................. .63015 .62548 .62087 .61633 .61185 .60744 .60309 .59880 .59456 .59039 88................................................. .64753 .64299 .63851 .63409 .62973 .62543 .62118 .61700 .61287 .60879 89................................................. .66454 .66013 .65579 .65150 .64726 .64308 .63895 .63488 .63086 .62689 90................................................. .68115 .67689 .67268 .66853 .66442 .66037 .65637 .65241 .64851 .64465 91................................................. .69706 .69294 .68887 .68486 .68089 .67696 .67309 .66925 .66547 .66173 92................................................. .71190 .70792 .70399 .70011 .69627 .69247 .68872 .68501 .68134 .67771 93................................................. .72569 .72184 .71804 .71429 .71057 .70689 .70326 .69967 .69611 .69259 94................................................. .73861 .73490 .73123 .72759 .72400 .72044 .71692 .71344 .71000 .70659 95................................................. .75097 .74739 .74384 .74033 .73686 .73342 .73002 .72665 .72331 .72001 96................................................. .76267 .75922 .75579 .75240 .74905 .74572 .74243 .73917 .73595 .73275 97................................................. .77356 .77022 .76691 .76363 .76039 .75718 .75399 .75084 .74772 .74463 98................................................. .78382 .78059 .77740 .77423 .77110 .76799 .76491 .76186 .75884 .75584 99................................................. .79390 .79079 .78771 .78465 .78162 .77862 .77565 .77270 .76978 .76688 100................................................. .80376 .80076 .79779 .79485 .79193 .78904 .78617 .78333 .78051 .77771 101................................................. .81353 .81066 .80780 .80497 .80217 .79938 .79662 .79388 .79117 .78847 102................................................. .82318 .82042 .81768 .81496 .81227 .80960 .80694 .80431 .80170 .79911 103................................................. .83278 .83014 .82752 .82491 .82233 .81977 .81723 .81470 .81220 .80971 104................................................. .84310 .84059 .83810 .83563 .83317 .83073 .82831 .82591 .82352 .82115 105................................................. .85318 .85079 .84843 .84607 .84374 .84142 .83911 .83682 .83455 .83229 106................................................. .86633 .86413 .86193 .85975 .85758 .85543 .85329 .85116 .84904 .84694 107................................................. .88247 .88049 .87852 .87656 .87460 .87266 .87073 .86881 .86690 .86500 108................................................. .90825 .90666 .90507 .90350 .90193 .90037 .89881 .89727 .89572 .89419 109................................................. .95372 .95290 .95208 .95126 .95045 .94964 .94883 .94803 .94723 .94643 -------------------------------------------------------------------------------------------------------------------------------------------------------- Age 12.2% 12.4% 12.6% 12.8% 13.0% 13.2% 13.4% 13.6% 13.8% 14.0% -------------------------------------------------------------------------------------------------------------------------------------------------------- 0................................................. .01298 .01285 .01273 .01261 .01250 .01240 .01230 .01221 .01212 .01203 1................................................. .00468 .00455 .00443 .00431 .00420 .00410 .00400 .00391 .00382 .00374 2................................................. .00448 .00435 .00421 .00409 .00398 .00387 .00376 .00366 .00357 .00348 3................................................. .00452 .00437 .00423 .00410 .00398 .00386 .00375 .00365 .00355 .00345 4................................................. .00468 .00452 .00437 .00423 .00410 .00397 .00386 .00375 .00364 .00354 5................................................. .00493 .00476 .00460 .00445 .00431 .00418 .00405 .00393 .00382 .00371 6................................................. .00524 .00506 .00489 .00473 .00458 .00444 .00430 .00418 .00406 .00394 7................................................. .00562 .00543 .00525 .00508 .00492 .00477 .00462 .00449 .00436 .00423 8................................................. .00606 .00586 .00566 .00548 .00531 .00515 .00499 .00485 .00471 .00458 9................................................. .00659 .00637 .00616 .00597 .00579 .00561 .00545 .00529 .00514 .00500 10................................................. .00721 .00698 .00676 .00655 .00636 .00617 .00600 .00583 .00567 .00552 11................................................. .00792 .00767 .00744 .00722 .00701 .00682 .00663 .00645 .00628 .00612 12................................................. .00871 .00845 .00821 .00797 .00775 .00754 .00735 .00716 .00698 .00681 13................................................. .00955 .00928 .00902 .00877 .00854 .00831 .00810 .00790 .00771 .00753 14................................................. .01038 .01009 .00981 .00955 .00930 .00907 .00885 .00864 .00843 .00824 15................................................. .01116 .01085 .01056 .01028 .01002 .00977 .00954 .00932 .00910 .00890 16................................................. .01186 .01153 .01123 .01094 .01066 .01040 .01015 .00992 .00969 .00948 [[Page 23198]] 17................................................. .01250 .01215 .01183 .01152 .01124 .01096 .01070 .01045 .01022 .00999 18................................................. .01308 .01272 .01238 .01206 .01175 .01147 .01119 .01093 .01068 .01044 19................................................. .01367 .01329 .01293 .01259 .01227 .01196 .01167 .01140 .01113 .01088 20................................................. .01428 .01388 .01350 .01314 .01280 .01248 .01217 .01188 .01161 .01134 21................................................. .01494 .01451 .01411 .01373 .01337 .01303 .01271 .01240 .01211 .01183 22................................................. .01562 .01517 .01475 .01435 .01397 .01361 .01326 .01294 .01263 .01233 23................................................. .01635 .01588 .01543 .01501 .01460 .01422 .01386 .01351 .01319 .01287 24................................................. .01716 .01665 .01618 .01573 .01530 .01489 .01451 .01415 .01380 .01347 25................................................. .01804 .01751 .01701 .01653 .01608 .01565 .01524 .01485 .01448 .01413 26................................................. .01902 .01845 .01792 .01741 .01693 .01648 .01604 .01563 .01524 .01487 27................................................. .02011 .01951 .01895 .01841 .01790 .01742 .01696 .01652 .01610 .01571 28................................................. .02129 .02066 .02006 .01949 .01895 .01844 .01795 .01748 .01704 .01662 29................................................. .02258 .02191 .02127 .02067 .02009 .01955 .01903 .01853 .01806 .01762 30................................................. .02396 .02325 .02257 .02193 .02132 .02074 .02019 .01966 .01916 .01869 31................................................. .02543 .02467 .02396 .02328 .02263 .02201 .02143 .02087 .02034 .01983 32................................................. .02701 .02621 .02545 .02472 .02404 .02338 .02276 .02217 .02160 .02106 33................................................. .02871 .02786 .02706 .02629 .02556 .02487 .02420 .02357 .02297 .02240 34................................................. .03054 .02964 .02879 .02797 .02720 .02646 .02576 .02509 .02445 .02383 35................................................. .03253 .03158 .03067 .02981 .02898 .02820 .02745 .02674 .02606 .02541 36................................................. .03467 .03366 .03269 .03178 .03090 .03007 .02928 .02852 .02779 .02710 37................................................. .03697 .03590 .03488 .03391 .03298 .03209 .03125 .03044 .02967 .02893 38................................................. .03947 .03833 .03725 .03622 .03524 .03430 .03340 .03254 .03172 .03094 39................................................. .04217 .04096 .03982 .03873 .03768 .03669 .03573 .03482 .03395 .03312 40................................................. .04510 .04383 .04262 .04146 .04035 .03930 .03828 .03732 .03639 .03550 41................................................. .04830 .04695 .04567 .04445 .04327 .04215 .04108 .04005 .03907 .03812 42................................................. .05177 .05035 .04900 .04770 .04646 .04527 .04413 .04304 .04200 .04100 43................................................. .05553 .05404 .05261 .05123 .04992 .04866 .04746 .04630 .04520 .04413 44................................................. .05960 .05802 .05651 .05506 .05368 .05235 .05107 .04985 .04867 .04754 45................................................. .06395 .06229 .06069 .05917 .05770 .05630 .05495 .05365 .05241 .05121 46................................................. .06860 .06685 .06517 .06356 .06202 .06053 .05911 .05774 .05643 .05516 47................................................. .07353 .07169 .06992 .06823 .06660 .06504 .06353 .06209 .06070 .05936 48................................................. .07877 .07684 .07498 .07320 .07149 .06984 .06826 .06673 .06527 .06385 49................................................. .08433 .08231 .08036 .07849 .07669 .07495 .07329 .07168 .07013 .06864 50................................................. .09026 .08814 .08609 .08413 .08224 .08042 .07867 .07698 .07535 .07378 51................................................. .09655 .09433 .09219 .09013 .08815 .08624 .08440 .08262 .08091 .07926 52................................................. .10318 .10086 .09863 .09647 .09439 .09239 .09046 .08860 .08680 .08506 53................................................. .11017 .10774 .10541 .10315 .10098 .09888 .09686 .09491 .09302 .09120 54................................................. .11750 .11498 .11254 .11019 .10792 .10572 .10361 .10156 .09958 .09767 55................................................. .12522 .12258 .12005 .11759 .11522 .11294 .11072 .10859 .10652 .10451 56................................................. .13332 .13059 .12794 .12539 .12292 .12054 .11823 .11599 .11383 .11174 57................................................. .14183 .13899 .13624 .13359 .13102 .12853 .12613 .12380 .12154 .11936 58................................................. .15070 .14775 .14490 .14215 .13948 .13689 .13439 .13197 .12962 .12734 59................................................. .15990 .15685 .15389 .15103 .14826 .14558 .14298 .14046 .13801 .13564 60................................................. .16942 .16626 .16321 .16024 .15737 .15459 .15189 .14927 .14673 .14426 61................................................. .17929 .17603 .17287 .16981 .16684 .16395 .16115 .15844 .15580 .15324 62................................................. .18960 .18623 .18297 .17980 .17673 .17375 .17085 .16803 .16530 .16264 63................................................. .20035 .19688 .19352 .19025 .18708 .18400 .18100 .17809 .17525 .17250 64................................................. .21154 .20797 .20451 .20114 .19787 .19469 .19159 .18859 .18566 .18281 65................................................. .22318 .21951 .21595 .21249 .20912 .20584 .20265 .19955 .19652 .19358 66................................................. .23532 .23156 .22790 .22434 .22088 .21751 .21422 .21102 .20791 .20487 67................................................. .24804 .24419 .24044 .23679 .23324 .22977 .22640 .22311 .21990 .21678 68................................................. .26133 .25740 .25356 .24983 .24618 .24263 .23917 .23579 .23250 .22929 69................................................. .27516 .27114 .26723 .26341 .25969 .25605 .25251 .24905 .24567 .24237 70................................................. .28945 .28536 .28137 .27747 .27367 .26996 .26633 .26279 .25934 .25596 71................................................. .30412 .29996 .29590 .29193 .28806 .28427 .28057 .27696 .27343 .26998 72................................................. .31913 .31491 .31078 .30675 .30281 .29895 .29519 .29150 .28790 .28438 73................................................. .33444 .33016 .32597 .32188 .31788 .31396 .31013 .30638 .30271 .29913 74................................................. .35012 .34579 .34155 .33741 .33335 .32938 .32549 .32168 .31795 .31430 75................................................. .36628 .36190 .35762 .35343 .34932 .34530 .34136 .33750 .33372 .33001 76................................................. .38299 .37858 .37427 .37004 .36589 .36183 .35784 .35394 .35011 .34636 77................................................. .40028 .39585 .39151 .38725 .38307 .37898 .37496 .37103 .36716 .36337 78................................................. .41812 .41368 .40933 .40506 .40086 .39675 .39271 .38874 .38485 .38103 79................................................. .43641 .43198 .42762 .42334 .41914 .41502 .41096 .40698 .40308 .39924 80................................................. .45496 .45054 .44619 .44192 .43772 .43360 .42954 .42556 .42164 .41779 81................................................. .47360 .46920 .46487 .46061 .45643 .45231 .44827 .44429 .44038 .43653 82................................................. .49223 .48785 .48355 .47932 .47516 .47106 .46703 .46307 .45916 .45532 83................................................. .51081 .50648 .50221 .49802 .49388 .48982 .48581 .48187 .47799 .47416 84................................................. .52951 .52523 .52101 .51686 .51277 .50874 .50477 .50086 .49701 .49321 85................................................. .54847 .54425 .54009 .53600 .53196 .52798 .52406 .52019 .51638 .51262 86................................................. .56749 .56335 .55926 .55523 .55126 .54734 .54348 .53966 .53591 .53220 87................................................. .58627 .58221 .57820 .57425 .57035 .56650 .56270 .55895 .55526 .55161 88................................................. .60477 .60079 .59688 .59301 .58919 .58542 .58170 .57802 .57439 .57081 89................................................. .62297 .61909 .61527 .61149 .60776 .60408 .60044 .59685 .59330 .58979 90................................................. .64084 .63707 .63335 .62968 .62604 .62246 .61891 .61540 .61194 .60851 [[Page 23199]] 91................................................. .65803 .65437 .65076 .64719 .64366 .64017 .63672 .63330 .62993 .62659 92................................................. .67412 .67058 .66707 .66360 .66017 .65678 .65342 .65010 .64682 .64357 93................................................. .68911 .68567 .68227 .67890 .67557 .67227 .66901 .66578 .66258 .65942 94................................................. .70321 .69988 .69657 .69330 .69006 .68686 .68369 .68055 .67744 .67437 95................................................. .71674 .71351 .71031 .70713 .70399 .70088 .69781 .69476 .69174 .68875 96................................................. .72959 .72646 .72335 .72028 .71724 .71422 .71123 .70828 .70534 .70244 97................................................. .74156 .73853 .73552 .73254 .72959 .72666 .72376 .72089 .71804 .71522 98................................................. .75287 .74993 .74702 .74413 .74126 .73842 .73561 .73282 .73006 .72732 99................................................. .76401 .76117 .75834 .75555 .75277 .75002 .74730 .74459 .74191 .73926 100................................................. .77494 .77219 .76946 .76676 .76408 .76142 .75878 .75616 .75357 .75099 101................................................. .78580 .78315 .78052 .77791 .77532 .77275 .77021 .76768 .76517 .76268 102................................................. .79654 .79399 .79146 .78894 .78645 .78397 .78152 .77908 .77666 .77426 103................................................. .80724 .80479 .80236 .79994 .79755 .79517 .79280 .79046 .78813 .78582 104................................................. .81879 .81646 .81413 .81183 .80954 .80726 .80501 .80276 .80054 .79832 105................................................. .83005 .82782 .82560 .82340 .82121 .81904 .81688 .81474 .81260 .81049 106................................................. .84485 .84277 .84071 .83866 .83662 .83459 .83257 .83057 .82857 .82659 107................................................. .86311 .86124 .85937 .85751 .85566 .85382 .85199 .85017 .84835 .84655 108................................................. .89266 .89114 .88963 .88812 .88662 .88513 .88364 .88216 .88068 .87922 109................................................. .94563 .94484 .94405 .94326 .94248 .94170 .94092 .94014 .93937 .93860 -------------------------------------------------------------------------------------------------------------------------------------------------------- (f) Effective dates. This section applies after April 30, 1999. Par. 6. Immediately following Sec. 1.643(d)-2, the undesignated centerheading is revised to read as follows: Pooled Income Fund Actuarial Tables Applicable Before May 1, 1999 Par. 7. Section 1.642(c)-6A is amended by: 1. Revising the section heading. 2. Amending newly designated paragraph (e) as follows: a. Paragraph (e) heading is revised. b. Paragraph (e)(1), first sentence is revised. c. Paragraph (e)(2)(ii) is revised. d. Paragraph (e)(3) is revised. e. Paragraph (e)(4) is revised. f. Paragraph (e)(5) introductory text is revised. g. Paragraph (e)(5), the heading for Table S is revised. The revisions read as follows: Sec. 1.642(c)-6A Valuation of charitable remainder interests for which the valuation date is before May 1, 1999. * * * * * (e) Present value of the remainder interest in the case of transfers to pooled income funds for which the valuation date is after April 30, 1989, and before May 1, 1999--(1) In general. In the case of transfers to pooled income funds for which the valuation date is after April 30, 1989, and before May 1, 1999, the present value of a remainder interest is determined under this section. * * * (2) * * * (ii) Discount at a rate of interest, compounded annually, equal to the highest yearly rate of return of the pooled income fund for the 3 taxable years immediately preceding its taxable year in which the transfer of property to the fund is made. The provisions of Sec. 1.642(c)-6(c) apply for determining the yearly rate of return. However, where the taxable year is less than 12 months, the provisions of Sec. 1.642(c)-6T(e)(3)(ii) apply for the determining the yearly rate of return. (3) Pooled income funds in existence less than 3 taxable years. The provisions of Sec. 1.642(c)-6T(e)(4) apply for determining the highest yearly rate of return when the pooled income fund has been in existence less than three taxable years. (4) Computation of value of remainder interest. The factor that is used in determining the present value of a remainder interest that is dependent on the termination of the life of one individual is the factor from Table S in paragraph (e)(5) of this section under the appropriate yearly rate of return opposite the number that corresponds to the age of the individual upon whose life the value of the remainder interest is based. Table S in paragraph (e)(5) of this section includes factors for yearly rates of return from 4.2 to 14 percent. Many actuarial factors not contained in Table S in paragraph (e)(5) of this section are contained in Table S in Internal Revenue Service Publication 1457, ``Actuarial Values, Alpha Volume,'' (8-89). Publication 1457 is no longer available for purchase from the Superintendent of Documents, United States Government Printing Office, Washington, DC 20402. However, pertinent factors in this publication may be obtained by a written request to: CC:DOM:CORP:R (IRS Publication 1457), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. For other situations, see Sec. 1.642(c)- 6(b). If the yearly rate of return is a percentage that is between the yearly rates of return for which factors are provided, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying the fair market value of the property on the valuation date by the appropriate remainder factor. For an example of a computation of the present value of a remainder interest requiring a linear interpolation adjustment, see Sec. 1.642(c)-6T(e)(5). (5) Actuarial tables. In the case of transfers for which the valuation date is after April 30, 1989, and before May 1, 1999, the present value of a remainder interest dependent on the termination of one life in the case of a transfer to a pooled income fund is determined by use of the following tables: Table S.--Based on Life Table 80CNSMT Single Life Remainder Factors [Applicable After April 30, 1989, and Before May 1, 1999] * * * * * Par. 8. Section 1.664-4 is amended as follows: 1. Paragraph (a)(1) is revised. 2. Paragraph (d) is removed. 3. Paragraphs (e) heading, (e)(1) through (e)(5), and (e)(6) heading, introductory text , and Table U(1) are redesignated as Sec. 1.664-4A(e) heading, (e)(1) through (e)(5) and (e)(6) heading, introductory text, and Table U(1), respectively. 4. New paragraphs (d) through (e)(5) are added. 5. New paragraph heading and introductory text are added to remaining paragraph (e)(6) preceding Table D. 6. Paragraph (f) is revised. The additions and revision read as follows: [[Page 23200]] Sec. 1.664-4 Calculation of the fair market value of the remainder interest in a charitable remainder unitrust. (a) * * * (1) [Reserved]. For further guidance, see Sec. 1.664-4T(a)(1). * * * * * (d) through (e)(5) [Reserved]. For further guidance, see Sec. 1.664-4T(d) through (e)(5). (6) Actuarial Table D and F (4.2 through 14.0) for transfers for which the valuation date is after April 30, 1989. For transfers for which the valuation date is after April 30, 1989, the present value of a charitable remainder unitrust interest that is dependent upon a term of years is determined by using the section 7520 rate and the tables in this paragraph (e)(6). For transfers for which the valuation date is after April 30, 1999, where the present value of a charitable remainder unitrust interest is dependent on the termination of a life interest , see Sec. 1.664-4T(e)(7). See, however, Sec. 1.7520-3(b) (relating to exceptions to the use of prescribed tables under certain circumstances). Many actuarial factors not contained in the following tables are contained in Internal Revenue Service Publication 1458, ``Actuarial Values, Book Beth,'' (1999). A copy of this publication is available for purchase from the Superintendent of Documents, United States Government Printing Office, Washington, DC 20402. * * * * * (f) Effective dates. This section applies after April 30, 1989, and before May 1, 1999. Par. 9. Section 1.664-4T is added to read as follows: Sec. 1.664-4T Calculation of the fair market value of the remainder interest in a charitable remainder unitrust (temporary). (a) [Reserved] For further guidance, see Sec. 1.664-4(a). (1) Life contingencies determined as to each life involved, from the values of lx set forth in Table 90CM contained in Sec. 20.2031- 7T(d)(7) of this chapter (Estate Tax Regulations) in the case of transfers for which the valuation date is after April 30, 1999; or from Table 80CNSMT contained Sec. 20.2031-7A(e)(4) of this chapter in the case of transfer for which the valuation date is after April 30, 1989, and before May 1, 1999. See Sec. 20.2031-7A(a) through (d) of this chapter, whichever is applicable, for transfers for which the valuation date is before May 1, 1989; (a)(2) through (c) [Reserved] For further guidance, see Sec. 1.664- 4(a)(2) through (c). (d) Valuation. The fair market value of a remainder interest in a charitable remainder unitrust (as described in Sec. 1.664-3) for transfers for which the valuation date is after April 30, 1999, is its present value determined under paragraph (e) of this section. The fair market value of a remainder interest in a charitable remainder unitrust (as described in Sec. 1.664-3) for transfers for which the valuation date is before May 1, 1999, is its present value determined under the following sections: ------------------------------------------------------------------------ Valuation dates ----------------------------------------------- Applicable regulations After Before ------------------------------------------------------------------------ 01-01-52 1.664-4A(a). 12-31-51......................... 01-01-71 1.664-4A(b). 12-31-70......................... 12-01-83 1.664-4A(c). 11-30-83......................... 05-01-89 1.664-4A(d). 04-30-89......................... 05-01-99 1.664-4A(e). ------------------------------------------------------------------------ (e) Valuation of charitable remainder unitrusts having certain payout sequences for transfers for which the valuation date is after April 30, 1999--(1) In general. Except as otherwise provided in paragraph (e)(2) of this section, in the case of transfers for which the valuation date is after April 30, 1999, the present value of a remainder interest is determined under paragraphs (e)(3) through (e)(6) of this section, provided that the amount of the payout as of any payout date during any taxable year of the trust is not larger than the amount that the trust could distribute on such date under Sec. 1.664- 3(a)(1)(v) if the taxable year of the trust were to end on such date. See, however, Sec. 1.7520-3(b) (relating to exceptions to the use of the prescribed tables under certain circumstances). (2) Transitional rules for valuation of charitable remainder unitrusts. (i) For purposes of sections 2055, 2106, or 2624, if on May 1, 1999, the decedent was mentally incompetent so that the disposition of the property could not be changed, and the decedent died after April 30, 1999, without having regained competency to dispose of the decedent's property, or the decedent died within 90 days of the date that the decedent first regained competency after April 30, 1999, the present value of a remainder interest under this section is determined as if the valuation date with respect to the decedent's gross estate is either before May 1, 1999, or after April 30, 1999, at the option of the decedent's executor. (ii) For purposes of sections 170, 2055, 2106, 2522, or 2624, in the case of transfers to a charitable remainder unitrust for which the valuation date is after April 30, 1999, and before July 1, 1999, the present value of a remainder interest based on one or more measuring lives is determined under this section by use of the section 7520 interest rate for the month in which the valuation date occurs (See Secs. 1.7520-1(b) and 1.7520-2(a)(2)) and the appropriate actuarial tables under either paragraph (e)(7) of this section or Sec. 1.664- 4A(e)(6), at the option of the donor or the decedent's executor, as the case may be. (iii) For purposes of paragraphs (e)(2)(i) and (ii) of this section, where the donor or decedent's executor is given the option to use the appropriate actuarial tables under either paragraph (e)(7) of this section or Sec. 1.664-4A(e)(6), the donor or decedent's executor must use the same actuarial table with respect to each individual transaction and with respect to all transfers occurring on the valuation date (e.g., gift and income tax charitable deductions with respect to the same transfer must be determined based on the same tables, and all assets includible in the gross estate and/or estate tax deductions claimed must be valued based on the same tables). (3) Adjusted payout rate. For transfers for which the valuation date is after April 30, 1989, the adjusted payout rate is determined by using the appropriate Table F in Sec. 1.664-4(e)(6), for the section 7520 interest rate applicable to the transfer. If the interest rate is between 4.2 and 14 percent, see Sec. 1.664-4(e)(6). If the interest rate is below 4.2 percent or greater than 14 percent, see Sec. 1.664- 4(b). The adjusted payout rate is determined by multiplying the fixed percentage described in Sec. 1.664-3(a)(1)(i)(a) by the factor describing the payout sequence of the trust and the number of months by which the valuation date for the first full taxable year of the trust precedes the first payout date for such taxable year. If the governing instrument does not prescribe when the distribution or distributions shall be made during the taxable year of the trust, see Sec. 1.664- 4(a). In the case of a trust having a payout sequence for which no figures have been provided by the appropriate table, and in the case of a trust that determines the fair market value of the trust assets by taking the average of valuations on more than one date during the taxable year, see Sec. 1.664-4(b). (4) Period is a term of years. If the period described in Sec. 1.664-3(a)(5) is a term of years, the factor that is used in determining the present value of the remainder interest for transfers for which the valuation date is after November 30, 1983, is the factor under the appropriate adjusted payout rate in Table D of Sec. 1.664- 4(e)(6) corresponding to the number of years in the term. If the adjusted payout rate is an amount that is between adjusted payout rates for which factors are provided in Table D, [[Page 23201]] a linear interpolation must be made. The present value of the remainder interest is determined by multiplying the net fair market value (as of the appropriate valuation date) of the property placed in trust by the factor determined under this paragraph. For purposes of this section, the valuation date is, in the case of an inter vivos transfer, the date on which the property is transferred to the trust by the donor. However, if an election is made under section 7520 and Sec. 1.7520-2(b) to compute the present value of the charitable interest by use of the interest rate component for either of the 2 months preceding the month in which the date of transfer falls, the month so elected is the valuation date for purposes of determining the interest rate and mortality tables. In the case of a testamentary transfer under section 2055, 2106, or 2624, the valuation date is the date of death, unless the alternate valuation date is elected under section 2032, in which event, and within the limitations set forth in section 2032 and the regulations thereunder, the valuation date is the alternate valuation date. If the decedent's estate elects the alternate valuation date under section 2032 and also elects, under section 7520 and Sec. 1.7520- 2(b), to use the interest rate component for one of the 2 months preceding the alternate valuation date, the month so elected is the valuation date for purposes of determining the interest rate and mortality tables. The application of this paragraph (e)(4) may be illustrated by the following example: Example. D transfers $100,000 to a charitable remainder unitrust on January 1. The trust instrument requires that the trust pay 8 percent of the fair market value of the trust assets as of January 1st for a term of 12 years to D in quarterly payments (March 31, June 30, September 30, and December 31). The section 7520 rate for January (the month that the transfer occurred) is 9.6 percent. Under Table F(9.6) in Sec. 1.664-4(e)(6), the appropriate adjustment factor is .944628 for quarterly payments payable at the end of each quarter. The adjusted payout rate is 7.557 (8% X .944628). Based on the remainder factors in Table D in Sec. 1.664-4(e)(6), the present value of the remainder interest is $38,950.30, computed as follows: Factor at 7.4 percent for 12 years........................... .397495 Factor at 7.6 percent for 12 years........................... .387314 ---------- Difference................................................... .010181 Interpolation adjustment: [GRAPHIC] [TIFF OMITTED] TR30AP99.005 Factor at 7.4 percent for 12 years...................... .397495 Less: Interpolation adjustment.......................... .007992 --------------- Interpolated factor..................................... .389503 Present value of remainder interest: ($100,000 X $38,950.30 .389503)............................................... (5) Period is the life of one individual. If the period described in Sec. 1.664-3(a)(5) is the life of one individual, the factor that is used in determining the present value of the remainder interest for transfers for which the valuation date is after April 30, 1999, is the factor in Table U(1) in paragraph (e)(7) of this section under the appropriate adjusted payout. For purposes of the computations described in this paragraph, the age of an individual is the age of that individual at the individual's nearest birthday. If the adjusted payout rate is an amount that is between adjusted payout rates for which factors are provided in the appropriate table, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying the net fair market value (as of the valuation date as determined in paragraph (e)(4) of this section) of the property placed in trust by the factor determined under this paragraph (e)(5). If the adjusted payout rate is between 4.2 and 14 percent, see paragraph (e)(7) of this section. If the adjusted payout rate is below 4.2 percent or greater than 14 percent, see Sec. 1.664-4(b). The application of this paragraph (e)(5) may be illustrated by the following example: Example. A, who is 44 years and 11 months old, transfers $100,000 to a charitable remainder unitrust on January 1st. The trust instrument requires that the trust pay to A semiannually (on June 30 and December 31) 9 percent of the fair market value of the trust assets as of January 1st during A's life. The section 7520 rate for January is 9.6 percent. Under Table F(9.6) in Sec. 1.664- 4(e)(6), the appropriate adjustment factor is .933805 for semiannual payments payable at the end of the semiannual period. The adjusted payout rate is 8.404 (9% X .933805). Based on the remainder factors in Table U(1) in this section, the present value of the remainder interest is $10,109.00, computed as follows: Factor at 8.4 percent at age 45............................... .10117 Factor at 8.6 percent at age 45............................... .09715 --------- Difference.................................................... .00402 Interpolation adjustment: [GRAPHIC] [TIFF OMITTED] TR30AP99.006 Factor at 8.4 percent at age 45............................ .10117 Less: Interpolation adjustment............................. .00008 ------------ Interpolated Factor........................................ .10109 Present value of remainder interest: ($100,000 X .10109)... $10,109.00 (6) [Reserved]. (7) Actuarial Table U(1) for transfers for which the valuation date is after April 30, 1999. For transfers for which the valuation date is after April 30, 1999, the present value of a charitable remainder unitrust interest that is dependent on a term of years or the termination of a life interest is determined by using the section 7520 rate, Table U(1) in this paragraph (e)(7), and Table D and Table F(4.2) through (14.0) in Sec. 1.664-4(e)(6). See, however, Sec. 1.7520-3(b) (relating to exceptions to the use of prescribed tables under certain circumstances). Many actuarial factors not contained in the following tables are contained in Internal Revenue Service Publication 1458, ``Actuarial Values, Book Beth,'' (1999). A copy of this publication is available for purchase from the Superintendent of Documents, United States Government Printing Office, Washington, DC 20402. Table U(1).--Unitrust Single Life Remainder Factors Applicable for Transfers After April 30, 1999 Based on Life Table 90CM [Adjusted payout rate] -------------------------------------------------------------------------------------------------------------------------------------------------------- Age 4.2% 4.4% 4.6% 4.8% 5.0% 5.2% 5.4% 5.6% 5.8% 6.0% -------------------------------------------------------------------------------------------------------------------------------------------------------- 0................................................. .06177 .05580 .05061 .04609 .04215 .03871 .03570 .03307 .03075 .02872 1................................................. .05543 .04925 .04388 .03919 .03509 .03151 .02838 .02563 .02321 .02109 2................................................. .05716 .05081 .04528 .04045 .03622 .03252 .02927 .02642 .02391 .02170 3................................................. .05920 .05268 .04699 .04201 .03765 .03382 .03046 .02750 .02490 .02260 4................................................. .06143 .05475 .04889 .04376 .03926 .03530 .03182 .02876 .02605 .02366 5................................................. .06384 .05697 .05095 .04567 .04103 .03694 .03334 .03016 .02735 .02487 6................................................. .06637 .05933 .05315 .04771 .04292 .03870 .03497 .03168 .02876 .02618 [[Page 23202]] 7................................................. .06905 .06183 .05547 .04987 .04494 .04058 .03673 .03332 .03029 .02761 8................................................. .07186 .06445 .05792 .05216 .04708 .04258 .03859 .03506 .03192 .02914 9................................................. .07482 .06722 .06052 .05460 .04936 .04471 .04060 .03694 .03369 .03079 10................................................. .07793 .07015 .06327 .05718 .05179 .04700 .04274 .03896 .03559 .03259 11................................................. .08120 .07323 .06617 .05991 .05435 .04942 .04502 .04111 .03762 .03450 12................................................. .08461 .07645 .06920 .06277 .05706 .05197 .04744 .04339 .03978 .03655 13................................................. .08812 .07976 .07234 .06574 .05985 .05461 .04993 .04576 .04202 .03867 14................................................. .09168 .08313 .07552 .06874 .06269 .05729 .05247 .04815 .04428 .04081 15................................................. .09527 .08652 .07872 .07176 .06554 .05999 .05501 .05055 .04655 .04296 16................................................. .09886 .08991 .08192 .07478 .06839 .06267 .05754 .05294 .04880 .04508 17................................................. .10249 .09334 .08515 .07782 .07126 .06537 .06008 .05533 .05105 .04720 18................................................. .10616 .09680 .08842 .08090 .07415 .06809 .06264 .05774 .05332 .04933 19................................................. .10994 .10037 .09178 .08407 .07714 .07091 .06529 .06023 .05566 .05153 20................................................. .11384 .10406 .09527 .08737 .08025 .07383 .06805 .06283 .05811 .05384 21................................................. .11790 .10790 .09891 .09080 .08349 .07690 .07094 .06555 .06068 .05626 22................................................. .12208 .11188 .10267 .09436 .08686 .08008 .07395 .06839 .06336 .05879 23................................................. .12643 .11601 .10659 .09808 .09038 .08342 .07710 .07138 .06618 .06146 24................................................. .13095 .12031 .11069 .10197 .09408 .08692 .08042 .07452 .06915 .06427 25................................................. .13567 .12481 .11497 .10605 .09795 .09060 .08392 .07784 .07230 .06726 26................................................. .14058 .12950 .11945 .11032 .10202 .09447 .08760 .08134 .07563 .07042 27................................................. .14571 .13442 .12415 .11481 .10631 .09856 .09149 .08505 .07916 .07379 28................................................. .15104 .13953 .12904 .11949 .11078 .10284 .09558 .08895 .08288 .07733 29................................................. .15656 .14484 .13414 .12438 .11546 .10731 .09986 .09304 .08679 .08106 30................................................. .16229 .15034 .13943 .12946 .12034 .11198 .10433 .09732 .09089 .08498 31................................................. .16821 .15605 .14493 .13474 .12541 .11685 .10900 .10179 .09517 .08909 32................................................. .17433 .16196 .15063 .14023 .13069 .12193 .11387 .10647 .09966 .09339 33................................................. .18068 .16810 .15655 .14595 .13620 .12723 .11897 .11137 .10437 .09791 34................................................. .18724 .17446 .16270 .15189 .14193 .13275 .12430 .11650 .10930 .10265 35................................................. .19405 .18107 .16910 .15808 .14791 .13853 .12987 .12187 .11448 .10764 36................................................. .20109 .18791 .17574 .16451 .15414 .14456 .13569 .12749 .11990 .11287 37................................................. .20838 .19500 .18263 .17120 .16062 .15083 .14177 .13337 .12558 .11835 38................................................. .21593 .20236 .18979 .17816 .16739 .15739 .14813 .13953 .13154 .12412 39................................................. .22374 .20998 .19723 .18540 .17443 .16423 .15477 .14597 .13779 .13017 40................................................. .23183 .21789 .20496 .19294 .18177 .17138 .16172 .15272 .14434 .13653 41................................................. .24021 .22611 .21299 .20079 .18943 .17885 .16899 .15980 .15123 .14322 42................................................. .24889 .23463 .22134 .20896 .19741 .18665 .17660 .16721 .15845 .15025 43................................................. .25786 .24344 .23000 .21744 .20572 .19477 .18453 .17496 .16601 .15762 44................................................. .26712 .25257 .23896 .22625 .21435 .20322 .19281 .18305 .17391 .16534 45................................................. .27665 .26196 .24821 .23534 .22328 .21198 .20139 .19145 .18213 .17338 46................................................. .28644 .27163 .25774 .24472 .23251 .22105 .21028 .20018 .19068 .18174 47................................................. .29647 .28155 .26754 .25438 .24201 .23040 .21947 .20919 .19952 .19041 48................................................. .30676 .29173 .27760 .26431 .25181 .24004 .22896 .21852 .20868 .19941 49................................................. .31729 .30217 .28794 .27453 .26190 .24999 .23876 .22817 .21817 .20873 50................................................. .32808 .31289 .29856 .28505 .27229 .26026 .24889 .23814 .22799 .21839 51................................................. .33912 .32387 .30946 .29 [Text truncated at 120,000 characters. The full text is on the page linked above.] --- Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/fr%3A99-10533. Public record. Not legal advice.