(a) Valuation of charitable remainder interests for which the valuation date is before January 1, 1952. There was no provision for the qualification of pooled income funds under section 642 until 1969. See §20.2031-7A(a) of this chapter (Estate Tax Regulations) for the determination of the present value of a charitable remainder interest created before January 1, 1952.
(b) Valuation of charitable remainder interests for which the valuation date is after December 31, 1951, and before January 1, 1971. No charitable deduction is allowable for a transfer to a pooled income fund for which the valuation date is after the effective dates of the Tax Reform Act of 1969 unless the pooled income fund meets the requirements of section 642(c)(5). See §20.2031-7A(b) of this chapter (Estate Tax Regulations) for the determination of the present value of a charitable remainder interest for which the valuation date is after December 31, 1951, and before January 1, 1971.
(c) Present value of remainder interest in the case of transfers to pooled income funds for which the valuation date is after December 31, 1970, and before December 1, 1983. For the determination of the present value of a remainder interest in property transferred to a pooled income fund for which the valuation date is after December 31, 1970, and before December 1, 1983, see §20.2031-7A(c) of this chapter (Estate Tax Regulations) and former §1.642(c)-6(e) (as contained in the 26 CFR part 1 edition revised as of April 1, 1994).
(d) Present value of remainder interest dependent on the termination of one life in the case of transfers to pooled income funds made after November 30, 1983, for which the valuation date is before May 1, 1989—(1) In general. For transfers to pooled income funds made after November 30, 1983, for which the valuation date is before May 1, 1989, the present value of the remainder interest at the time of the transfer of property to the fund is determined by computing the present value (at the time of the transfer) of the life income interest in the transferred property (as determined under paragraph (d)(2) of this section) and subtracting that value from the fair market value of the transferred property on the valuation date. The present value of a remainder interest that is dependent on the termination of the life of one individual is computed by use of Table G in paragraph (d)(4) of this section. For purposes of the computation under this section, the age of an individual is to be taken as the age of the individual at the individual's nearest birthday.
(2) Present value of life income interest. The present value of the life income interest in property transferred to a pooled income fund shall be computed on the basis of:
(i) Life contingencies determined from the values of lx that are set forth in Table LN of §20.2031-7A(d)(6) of this chapter (Estate Tax Regulations); 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 (d)(2), the yearly rate of return of a pooled income fund is determined as provided in §1.642(c)-6(c) unless the highest yearly rate of return is deemed to be 9 percent. For purposes of this paragraph (d)(2), 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 for the 3 taxable years immediately preceding 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. If a pooled income fund has been in existence less than 3 taxable years immediately preceding the taxable year in which the transfer of property to the fund is made, the highest yearly rate of return is deemed to be 9 percent.
(3) Computation of value of remainder interest. The factor which is used in determining the present value of the remainder interest is the factor under the appropriate yearly rate of return in column (2) of Table G opposite the number in column (1) which corresponds to the age of the individual upon whose life the value of the remainder interest is based. If the yearly rate of return is a percentage which is between yearly rates of return for which factors are provided in Table G, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying, by the factor determined under this paragraph (d)(3), the fair market value on the appropriate valuation date. If the yearly rate of return is below 2.2 percent or above 14 percent, see §1.642(c)-6(b). This paragraph (d)(3) may be illustrated by the following example:
Factor at 9.8 percent for person aged 50 | .15653 |
Factor at 10 percent for person aged 50 | .15257 |
Difference | .00396 |
Interpolation adjustment: |
Factor at 9.8 percent for person aged 50 | 0.15653 |
Less: | |
Interpolation adjustment | .00198 |
Interpolated factor | .15455 |
Present value of remainder interest ($100,000 × .15455 | $15,455 |
(4) Actuarial tables. The following tables shall be used in the application of the provisions of this section.
Table G
Table G—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989
(1) Age | (2) Yearly rate of return | ||||
---|---|---|---|---|---|
2.2% | 2.4% | 2.6% | 2.8% | 3.0% | |
0 | .23930 | .21334 | .19077 | .17113 | .15401 |
1 | .22891 | .20224 | .17903 | .15880 | .14114 |
2 | .23297 | .20610 | .18265 | .16218 | .14429 |
3 | .23744 | .21035 | .18669 | .16600 | .14787 |
4 | .24212 | .21485 | .19098 | .17006 | .15171 |
5 | .24701 | .21955 | .19547 | .17434 | .15577 |
6 | .25207 | .22442 | .20015 | .17880 | .16001 |
7 | .25726 | .22944 | .20497 | .18342 | .16441 |
8 | .26259 | .23461 | .20995 | .18820 | .16898 |
9 | .26809 | .23995 | .21511 | .19315 | .17373 |
10 | .27373 | .24544 | .22043 | .19828 | .17865 |
11 | .27953 | .25110 | .22592 | .20358 | .18375 |
12 | .28546 | .25690 | .23156 | .20904 | .18902 |
13 | .29149 | .26280 | .23731 | .21462 | .19440 |
14 | .29757 | .26877 | .24312 | .22026 | .19986 |
15 | .30368 | .27476 | .24896 | .22593 | .20535 |
16 | .30978 | .28075 | .25481 | .23161 | .21085 |
17 | .31589 | .28676 | .26068 | .23732 | .21637 |
18 | .32204 | .29280 | .26659 | .24306 | .22193 |
19 | .32825 | .29892 | .27257 | .24889 | .22759 |
20 | .33457 | .30514 | .27867 | .25484 | .23336 |
21 | .34099 | .31148 | .28489 | .26092 | .23927 |
22 | .34751 | .31794 | .29124 | .26712 | .24532 |
23 | .35416 | .32452 | .29773 | .27348 | .25152 |
24 | .36096 | .33127 | .30439 | .28002 | .25791 |
25 | .36793 | .33821 | .31124 | .28676 | .26452 |
26 | .37509 | .34535 | .31832 | .29374 | .27136 |
27 | .38244 | .35269 | .32560 | .30093 | .27844 |
28 | .38998 | .36023 | .33311 | .30836 | .28577 |
29 | .39767 | .36795 | .34080 | .31599 | .29330 |
30 | .40553 | .37584 | .34868 | .32382 | .30104 |
31 | .41352 | .38388 | .35672 | .33182 | .30897 |
32 | .42165 | .39208 | .36494 | .34001 | .31710 |
33 | .42993 | .40044 | .37333 | .34839 | .32543 |
34 | .43834 | .40894 | .38188 | .35694 | .33395 |
35 | .44689 | .41760 | .39060 | .36567 | .34266 |
36 | .45556 | .42640 | .39947 | .37458 | .35156 |
37 | .46435 | .43534 | .40850 | .38365 | .36063 |
38 | .47325 | .44440 | .41767 | .39288 | .36987 |
39 | .48226 | .45358 | .42696 | .40225 | .37927 |
40 | .49136 | .46288 | .43640 | .41177 | .38884 |
41 | .50056 | .47228 | .44596 | .42143 | .39856 |
42 | .50988 | .48182 | .45566 | .43125 | .40846 |
43 | .51927 | .49145 | .46547 | .44120 | .41850 |
44 | .52874 | .50118 | .47540 | .45128 | .42869 |
45 | .53828 | .51099 | .48543 | .46146 | .43899 |
46 | .54788 | .52088 | .49554 | .47176 | .44943 |
47 | .55754 | .53083 | .50574 | .48216 | .45998 |
48 | .56726 | .54087 | .51604 | .49267 | .47065 |
49 | .57703 | .55097 | .52642 | .50327 | .48144 |
50 | .58685 | .56114 | .53688 | .51398 | .49234 |
51 | .59670 | .57136 | .54740 | .52476 | .50333 |
52 | .60658 | .58161 | .55798 | .53560 | .51441 |
53 | .61647 | .59189 | .56859 | .54651 | .52556 |
54 | .62635 | .60217 | .57923 | .55744 | .53675 |
55 | .63622 | .61246 | .58987 | .56840 | .54798 |
56 | .64606 | .62273 | .60052 | .57937 | .55923 |
57 | .65589 | .63299 | .61117 | .59037 | .57052 |
58 | .66569 | .64324 | .62181 | .60136 | .58183 |
59 | .67546 | .65347 | .63246 | .61237 | .59316 |
60 | .68521 | .66368 | .64309 | .62338 | .60450 |
61 | .69492 | .67388 | .65372 | .63440 | .61587 |
62 | .70461 | .68406 | .66434 | .64542 | .62726 |
63 | .71425 | .69420 | .67494 | .65643 | .63865 |
64 | .72384 | .70430 | .68550 | .66742 | .65002 |
65 | .73336 | .71434 | .69602 | .67837 | .66137 |
66 | .74281 | .72431 | .70647 | .68926 | .67267 |
67 | .75216 | .73419 | .71684 | .70009 | .68391 |
68 | .76143 | .74399 | .72714 | .71085 | .69509 |
69 | .77060 | .75370 | .73735 | .72153 | .70622 |
70 | .77969 | .76334 | .74750 | .73215 | .71728 |
71 | .78870 | .77290 | .75758 | .74272 | .72830 |
72 | .79764 | .78240 | .76760 | .75323 | .73928 |
73 | .80646 | .79178 | .77751 | .76364 | .75016 |
74 | .81511 | .80099 | .78725 | .77387 | .76086 |
75 | .82353 | .80995 | .79674 | .78386 | .77132 |
76 | .83169 | .81866 | .80596 | .79357 | .78149 |
77 | .83960 | .82710 | .81491 | .80301 | .79139 |
78 | .84727 | .83530 | .82360 | .81218 | .80101 |
79 | .85473 | .84328 | .83207 | .82112 | .81041 |
80 | .86201 | .85106 | .84034 | .82986 | .81960 |
81 | .86905 | .85861 | .84837 | .83835 | .82853 |
82 | .87585 | .86589 | .85612 | .84655 | .83717 |
83 | .88239 | .87291 | .86360 | .85447 | .84552 |
84 | .88873 | .87971 | .87085 | .86216 | .85362 |
85 | .89487 | .88630 | .87789 | .86963 | .86150 |
86 | .90070 | .89258 | .88459 | .87674 | .86901 |
87 | .90609 | .89838 | .89079 | .88332 | .87597 |
88 | .91106 | .90372 | .89650 | .88939 | .88239 |
89 | .91570 | .90872 | .90184 | .89507 | .88839 |
90 | .92014 | .91350 | .90696 | .90051 | .89416 |
91 | .92435 | .91804 | .91182 | .90569 | .89964 |
92 | .92822 | .92222 | .91630 | .91045 | .90469 |
93 | .93170 | .92597 | .92032 | .91474 | .90923 |
94 | .93477 | .92929 | .92387 | .91853 | .91325 |
95 | .93743 | .93216 | .92695 | .92181 | .91673 |
96 | .93967 | .93458 | .92955 | .92458 | .91966 |
97 | .94167 | .93674 | .93186 | .92704 | .92228 |
98 | .94342 | .93863 | .93389 | .92921 | .92457 |
99 | 94508 | 94041 | .93580 | .93124 | .92673 |
100 | .94672 | .94218 | .93770 | .93326 | .92887 |
101 | .94819 | .94377 | .93940 | .93508 | .93080 |
102 | .94979 | .94550 | .94125 | .93704 | .93288 |
103 | .95180 | .94766 | .94357 | .93952 | .93550 |
104 | .95377 | .94979 | .94585 | .94194 | .93806 |
105 | .95663 | .95288 | .94916 | .94547 | .94181 |
106 | .96101 | .95762 | .95425 | .95091 | .94760 |
107 | .96688 | .96398 | .96110 | .95824 | .95539 |
108 | .97569 | .97354 | .97141 | .96928 | .96717 |
109 | .98924 | .98828 | .98733 | .98638 | .98544 |
Table G
Table G—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989
(1) Age | (2) Yearly rate of return | ||||
---|---|---|---|---|---|
3.2% | 3.4% | 3.6% | 3.8% | 4.0% | |
0 | .13908 | .12603 | .11461 | .10461 | .09583 |
1 | .12570 | .11220 | .10036 | .08998 | .08086 |
2 | .12862 | .11489 | .10284 | .09225 | .08293 |
3 | .13198 | .11802 | .10576 | .09496 | .08544 |
4 | .13559 | .12141 | .10893 | .09793 | .08821 |
5 | .13943 | .12503 | .11234 | .10112 | .09121 |
6 | .14345 | .12884 | .11593 | .10451 | .09439 |
7 | .14763 | .13280 | .11968 | .10805 | .09773 |
8 | .15198 | .13694 | .12360 | .11176 | .10125 |
9 | .15652 | .14126 | .12771 | .11567 | .10495 |
10 | .16123 | .14576 | .13200 | .11975 | .10883 |
11 | .16613 | .15045 | .13648 | .12402 | .11290 |
12 | .17119 | .15531 | .14113 | .12847 | .11715 |
13 | .17638 | .16029 | .14591 | .13304 | .12152 |
14 | .18164 | .16535 | .15076 | .13769 | .12597 |
15 | .18693 | .17044 | .15565 | .14238 | .13045 |
16 | .19224 | .17554 | .16055 | .14707 | .13494 |
17 | .19756 | .18066 | .16547 | .15178 | .13945 |
18 | .20294 | .18584 | .17044 | .15655 | .14401 |
19 | .20840 | .19110 | .17550 | .16140 | .14866 |
20 | .21399 | .19650 | .18069 | .16639 | .15344 |
21 | .21972 | .20203 | .18602 | .17152 | .15836 |
22 | .22559 | .20771 | .19151 | .17680 | .16344 |
23 | .23162 | .21356 | .19716 | .18225 | .16869 |
24 | .23784 | .21960 | .20301 | .18791 | .17414 |
25 | .24429 | .22588 | .20910 | .19380 | .17984 |
26 | .25098 | .23240 | .21545 | .19996 | .18581 |
27 | .25792 | .23918 | .22206 | .20639 | .19205 |
28 | .26512 | .24623 | .22894 | .21310 | .19858 |
29 | .27253 | .25350 | .23605 | .22004 | .20534 |
30 | .28016 | .26100 | .24341 | .22724 | .21236 |
31 | .28799 | .26871 | .25097 | .23464 | .21961 |
32 | .29603 | .27664 | .25877 | .24230 | .22710 |
33 | .30428 | .28478 | .26679 | .25018 | .23484 |
34 | .31273 | .29314 | .27504 | .25830 | .24280 |
35 | .32139 | .30172 | .28351 | .26665 | .25102 |
36 | .33024 | .31050 | .29220 | .27523 | .25948 |
37 | .33929 | .31949 | .30111 | .28404 | .26816 |
38 | .34851 | .32867 | .31022 | .29305 | .27707 |
39 | .35791 | .33804 | .31953 | .30228 | .28620 |
40 | .36749 | .34759 | .32904 | .31172 | .29555 |
41 | .37724 | .35733 | .33874 | .32137 | .30512 |
42 | .38717 | .36727 | .34866 | .33124 | .31493 |
43 | .39727 | .37739 | .35877 | .34132 | .32495 |
44 | .40752 | .38768 | .36906 | .35159 | .33518 |
45 | .41791 | .39811 | .37952 | .36204 | .34560 |
46 | .42844 | .40871 | .39014 | .37267 | .35621 |
47 | .43910 | .41944 | .40092 | .38347 | .36701 |
48 | .44990 | .43034 | .41188 | .39446 | .37801 |
49 | .46083 | .44137 | .42299 | .40562 | .38919 |
50 | .47189 | .45256 | .43427 | .41695 | .40056 |
51 | .48306 | .46386 | .44567 | .42844 | .41209 |
52 | .49432 | .47528 | .45721 | .44006 | .42378 |
53 | .50567 | .48679 | .46886 | .45182 | .43562 |
54 | .51708 | .49838 | .48060 | .46367 | .44756 |
55 | .52854 | .51004 | .49242 | .47563 | .45962 |
56 | .54004 | .52175 | .50430 | .48766 | .47177 |
57 | .55159 | .53352 | .51626 | .49978 | .48402 |
58 | .56316 | .54533 | .52827 | .51196 | .49636 |
59 | .57478 | .55719 | .54036 | .52424 | .50879 |
60 | .58643 | .56910 | .55250 | .53658 | .52131 |
61 | .59811 | .58107 | .56471 | .54901 | .53393 |
62 | .60982 | .59307 | .57697 | .56150 | .54662 |
63 | .62155 | .60510 | .58928 | .57405 | .55940 |
64 | .63327 | .61714 | .60161 | .58664 | .57222 |
65 | .64498 | .62918 | .61395 | .59926 | .58508 |
66 | .65666 | .64120 | .62628 | .61188 | .59796 |
67 | .66829 | .65319 | .63859 | .62448 | .61083 |
68 | .67986 | .66512 | .65086 | .63706 | .62370 |
69 | .69139 | .67702 | .66311 | .64963 | .63656 |
70 | .70286 | .68888 | .67533 | .66218 | .64942 |
71 | .71431 | .70073 | .68754 | .67474 | .66231 |
72 | .72572 | .71255 | .69974 | .68730 | .67520 |
73 | .73704 | .72429 | .71188 | .69980 | .68805 |
74 | .74819 | .73586 | .72384 | .71214 | .70075 |
75 | .75909 | .74718 | .73557 | .72424 | .71320 |
76 | .76971 | .75822 | .74700 | .73606 | .72538 |
77 | .78004 | .76897 | .75815 | .74758 | .73726 |
78 | .79010 | .77944 | .76902 | .75883 | .74886 |
79 | .79993 | .78968 | .77965 | .76984 | .76023 |
80 | .80955 | .79971 | .79008 | .78064 | .77140 |
81 | .81891 | .80948 | .80024 | .79118 | .78230 |
82 | .82796 | .81894 | .81009 | .80140 | .79288 |
83 | .83672 | .82810 | .81962 | .81131 | .80314 |
84 | .84525 | .83700 | 82891 | .82096 | .81314 |
85 | .85352 | .84567 | .83795 | .83037 | .82291 |
86 | .86141 | .85394 | .84659 | .83936 | .83224 |
87 | .86874 | .86162 | .85461 | .84771 | .84092 |
88 | .87549 | .86870 | .86201 | .85542 | .84893 |
89 | .88182 | .87534 | .86895 | .86266 | .85645 |
90 | .88789 | .88171 | .87562 | 86961 | .86369 |
91 | .89367 | .88779 | .88198 | .87625 | .87059 |
92 | .89900 | .89338 | .88784 | .88237 | .87697 |
93 | .90379 | .89842 | .89312 | .88788 | .88271 |
94 | .90803 | .90288 | .89780 | .89277 | .88781 |
95 | .91171 | .90675 | .90185 | .89701 | .89223 |
96 | .91481 | .91001 | .90527 | .90058 | .89594 |
97 | .91757 | .91291 | .90831 | .90376 | .89926 |
98 | .91999 | .91546 | .91098 | .90655 | .90217 |
99 | .92227 | .91786 | .91349 | .90917 | .90490 |
100 | .92453 | .92023 | .91598 | .91177 | .90761 |
101 | .92656 | .92236 | .91821 | .91410 | .91003 |
102 | .92875 | .92467 | .92063 | .91662 | .91266 |
103 | .93152 | .92758 | .92367 | .91980 | 91597 |
104 | .93423 | .93042 | .92665 | .92291 | .91920 |
105 | .93818 | .93458 | .93101 | .92747 | .92395 |
106 | .94430 | .94104 | .93779 | .93457 | .93127 |
107 | 95256 | .94975 | .94696 | .94418 | .94143 |
108 | .96507 | 96298 | .96090 | .95883 | .95676 |
109 | .98450 | .98356 | .98263 | .98170 | .98077 |
Table G
Table G—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989
(1) Age | (2) Yearly rate of return | ||||
---|---|---|---|---|---|
4.2% | 4.4% | 4.6% | 4.8% | 5.0% | |
0 | .08811 | .08132 | .07534 | .07006 | .06539 |
1 | .07283 | .06576 | .05952 | .05400 | .04912 |
2 | .07471 | .06746 | .06106 | .05539 | .05037 |
3 | .07704 | .06962 | .06304 | .05722 | .05205 |
4 | .07962 | .07202 | .06528 | .05930 | .05398 |
5 | .08243 | .07464 | .06773 | .06159 | .05612 |
6 | .08542 | .07745 | .07037 | .06406 | .05844 |
7 | .08857 | .08042 | .07316 | .06669 | .06091 |
8 | .09189 | .08355 | .07612 | .06948 | .06354 |
9 | .09540 | .08687 | .07926 | .07245 | .06635 |
10 | .09908 | .09037 | .08258 | .07560 | .06934 |
11 | .10296 | .09406 | .08609 | .07894 | .07251 |
12 | .10701 | .09793 | .08977 | .08245 | .07586 |
13 | .11119 | .10191 | .09358 | .08608 | .07932 |
14 | .11544 | .10597 | .09745 | .08978 | .08285 |
15 | .11972 | .11007 | .10136 | .09350 | .08640 |
16 | .12402 | .11416 | .10527 | .09723 | .08995 |
17 | .12832 | .11827 | .10919 | .10096 | .09351 |
18 | .13268 | .12243 | .11315 | .10474 | .09711 |
19 | .13712 | .12667 | .11720 | .10860 | .10078 |
20 | .14170 | .13105 | .12138 | .11259 | .10459 |
21 | .14642 | .13557 | .12570 | .11671 | .10853 |
22 | .15129 | .14024 | .13017 | .12099 | .11261 |
23 | .15634 | .14508 | .13481 | .12544 | .11687 |
24 | .16159 | .15013 | .13967 | .13009 | .12133 |
25 | .16709 | .15543 | .14477 | .13500 | .12604 |
26 | .17286 | .16101 | .15014 | .14018 | .13103 |
27 | .17891 | .16686 | .15580 | .14564 | .13630 |
28 | .18525 | .17301 | .16175 | .15140 | .14187 |
29 | .19183 | .17940 | .16796 | .15742 | .14770 |
30 | .19867 | .18606 | .17443 | .16370 | .15380 |
31 | .20574 | .19295 | .18114 | .17023 | .16013 |
32 | .21307 | .20010 | .18811 | .17702 | .16674 |
33 | .22064 | .20751 | .19535 | .18407 | .17362 |
34 | .22846 | .21516 | .20283 | .19138 | .18075 |
35 | .23653 | .22307 | .21058 | .19896 | .18816 |
36 | .24484 | .23124 | .21859 | .20681 | .19584 |
37 | .25340 | .23966 | .22685 | .21492 | .20379 |
38 | .26219 | .24831 | .23536 | .22328 | .21199 |
39 | .27120 | .25720 | .24411 | .23188 | .22044 |
40 | .28045 | .26633 | .25311 | .24075 | .22916 |
41 | .28992 | .27569 | .26236 | .24986 | .23814 |
42 | .29965 | .28532 | .27188 | .25926 | .24741 |
43 | .30960 | .29518 | .28163 | .26890 | .25693 |
44 | .31977 | .30527 | .29164 | .27880 | .26671 |
45 | .33013 | .31557 | .30185 | .28892 | .27673 |
46 | .34071 | .32609 | .31230 | .29929 | .28700 |
47 | .35148 | .33681 | .32296 | .30988 | .29750 |
48 | .36246 | .34777 | .33387 | .32072 | .30826 |
49 | .37364 | .35893 | .34499 | .33179 | .31927 |
50 | .38503 | .37030 | .35634 | .34310 | .33053 |
51 | .39659 | .38187 | .36790 | .35462 | .34201 |
52 | .40832 | .39362 | .37965 | .36636 | .35371 |
53 | .42021 | .40554 | .39158 | .37829 | .36562 |
54 | .43222 | .41760 | .40367 | .39039 | .37771 |
55 | .44436 | .42980 | .41591 | .40264 | .38997 |
56 | .45660 | .44212 | .42828 | .41504 | .40239 |
57 | .46897 | .45456 | .44079 | .42760 | .41498 |
58 | .48142 | .46712 | .45342 | .44030 | .42771 |
59 | .49399 | .47980 | .46620 | .45314 | .44062 |
60 | .50666 | .49260 | .47910 | .46613 | .45367 |
61 | .51944 | .50552 | .49214 | .47927 | .46690 |
62 | .53232 | .51856 | .50531 | .49256 | .48028 |
63 | .54529 | .53169 | .51860 | .50598 | .49381 |
64 | .55832 | .54491 | .53198 | .51950 | .50746 |
65 | .57140 | .55819 | .54544 | .53312 | .52121 |
66 | .58451 | .57152 | .55895 | .54681 | .53506 |
67 | .59763 | .58486 | .57251 | .56054 | .54896 |
68 | .61076 | .59823 | .58609 | .57432 | .56292 |
69 | .62390 | .61162 | .59971 | .58816 | .57695 |
70 | .63705 | .62503 | .61337 | .60204 | .59104 |
71 | .65023 | .63849 | .62709 | .61600 | .60522 |
72 | .66344 | .65199 | .64086 | .63003 | .61949 |
73 | .67661 | .66547 | .65463 | .64407 | .63378 |
74 | .68964 | .67882 | .66827 | .65798 | .64796 |
75 | .70243 | .69193 | .68168 | .67168 | .66192 |
76 | .71495 | .70477 | .69482 | .68511 | .67563 |
77 | .72717 | .71731 | .70768 | .69826 | .68905 |
78 | .73912 | .72959 | .72026 | .71114 | .70221 |
79 | .75083 | .74163 | .73262 | .72379 | .71515 |
80 | .76235 | .75348 | .74479 | .73627 | .72792 |
81 | .77360 | .76506 | .75669 | .74848 | .74043 |
82 | .78452 | .77632 | .76827 | .76036 | .75260 |
83 | .79513 | .78725 | .77952 | .77192 | .76446 |
84 | .80547 | .79792 | .79051 | .78322 | .77606 |
85 | .81557 | .80836 | .80126 | .79429 | .78742 |
86 | .82524 | .81835 | .81157 | .80489 | .79832 |
87 | .83423 | .82764 | .82115 | .81477 | .80847 |
88 | .84253 | .83623 | .83002 | .82390 | .81787 |
89 | .85033 | .84430 | .83836 | .83250 | .82672 |
90 | .85784 | .85208 | .84639 | .84079 | .83525 |
91 | .86502 | .85951 | .85408 | .84871 | .84342 |
92 | .87164 | .86638 | .86118 | .85605 | .85098 |
93 | .87761 | .87257 | .86759 | .86267 | .85781 |
94 | .88290 | .87806 | .87327 | .86854 | .86386 |
95 | .88750 | .88282 | .87820 | .87364 | .86913 |
96 | .89136 | .88683 | .88236 | .87793 | .87355 |
97 | .89481 | .89041 | .88606 | .88176 | .87750 |
98 | .89783 | .89354 | .88930 | .88511 | .88096 |
99 | .90067 | .89649 | .89235 | .88826 | .88420 |
100 | .90349 | .89941 | .89538 | .89138 | .88743 |
101 | .90600 | .90202 | .89807 | .89416 | .89029 |
102 | .90873 | .90484 | .90099 | .89717 | .89339 |
103 | .91217 | .90841 | .90468 | .90099 | .99733 |
104 | .91553 | .91188 | .90827 | .90469 | .90114 |
105 | .92047 | .91701 | .91358 | .91018 | .90680 |
106 | .92819 | .92504 | .92191 | .91880 | .91571 |
107 | .93868 | .93596 | .93325 | .93056 | .92788 |
108 | .95471 | .95267 | .95064 | .94862 | .94661 |
109 | .97985 | .97893 | .97801 | .97710 | .97619 |
Table G
Table G—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989
(1) Age | (2) Yearly rate of return | ||||
---|---|---|---|---|---|
5.2% | 5.4% | 5.6% | 5.8% | 6.0% | |
0 | .06126 | .05759 | .05433 | .05143 | .04884 |
1 | .04480 | .04096 | .03754 | .03450 | .03179 |
2 | .04591 | .04194 | .03841 | .03527 | .03246 |
3 | .04745 | .04336 | .03972 | .03646 | .03355 |
4 | .04924 | .04502 | .04125 | .03789 | .03487 |
5 | .05124 | .04689 | .04300 | .03952 | .03639 |
6 | .05342 | .04893 | .04492 | .04131 | .03808 |
7 | .05574 | .05112 | .04697 | .04324 | .03990 |
8 | .05822 | .05346 | .04918 | .04533 | .04186 |
9 | .06089 | .05598 | .05156 | .04759 | .04400 |
10 | .06372 | .05866 | .05411 | .05000 | .04630 |
11 | .06673 | .06153 | .05684 | .05260 | .04877 |
12 | .06992 | .06457 | .05973 | .05536 | .05141 |
13 | .07322 | .06772 | .06274 | .05824 | .05415 |
14 | .07659 | .07093 | .06581 | .06117 | .05695 |
15 | .07998 | .07417 | .06890 | .06411 | .05976 |
16 | .08337 | .07739 | .07197 | .06704 | .06255 |
17 | .08675 | .08062 | .07504 | .06996 | .06533 |
18 | .09018 | .08387 | .07813 | .07290 | .06813 |
19 | .09367 | .08720 | .08130 | .07591 | .07099 |
20 | .09730 | .09065 | .08458 | .07904 | .07397 |
21 | .10106 | .09423 | .08800 | .08229 | .07707 |
22 | .10496 | .09796 | .09155 | .08568 | .08030 |
23 | .10903 | .10185 | .09526 | .08923 | .08368 |
24 | .11330 | .10594 | .09918 | .09297 | .08726 |
25 | .11782 | .11028 | .10334 | .09696 | .09108 |
26 | .12262 | .11489 | .10778 | .10122 | .09518 |
27 | .12771 | .11979 | .11249 | .10576 | .09955 |
28 | .13309 | .12499 | .11751 | .11060 | .10421 |
29 | .13873 | .13044 | .12278 | .11570 | .10914 |
30 | .14464 | .13617 | .12833 | .12107 | .11433 |
31 | .15079 | .14214 | .13412 | .12668 | .11977 |
32 | .15722 | .14838 | .14018 | .13256 | .12548 |
33 | .16391 | .15490 | .14652 | .13873 | .13147 |
34 | .17087 | .16168 | .15312 | .14515 | .13772 |
35 | .17811 | .16874 | .16001 | .15186 | .14426 |
36 | .18562 | .17608 | .16717 | .15886 | .15108 |
37 | .19340 | .18369 | .17462 | .16613 | .15819 |
38 | .20144 | .19157 | .18233 | .17368 | .16557 |
39 | .20974 | .19971 | .19031 | .18149 | .17322 |
40 | .21830 | .20812 | .19856 | .18959 | .18115 |
41 | .22714 | .21681 | .20710 | .19797 | .18938 |
42 | .23627 | .22579 | .21594 | .20665 | .19791 |
43 | .24566 | .23505 | .22505 | .21562 | .20673 |
44 | .25532 | .24458 | .23445 | .22488 | .21585 |
45 | .26522 | .25436 | .24410 | .23440 | .22523 |
46 | .27538 | .26441 | .25402 | .24420 | .23490 |
47 | .28579 | .27471 | .26421 | .25427 | .24484 |
48 | .29647 | .28529 | .27469 | .26463 | .25508 |
49 | .30739 | .29613 | .28543 | .27527 | .26562 |
50 | .31859 | .30724 | .29646 | .28620 | .27645 |
51 | .33001 | .31860 | .30774 | .29740 | .28755 |
52 | .34167 | .33020 | .31928 | .30886 | .29893 |
53 | .35355 | .34204 | .33105 | .32057 | .31056 |
54 | .36562 | .35407 | .34304 | .33250 | .32243 |
55 | .37787 | .36630 | .35523 | .34465 | .33452 |
56 | .39029 | .37870 | .36761 | .35699 | .34682 |
57 | .40289 | .39130 | .38020 | .36956 | .35935 |
58 | .41565 | .40408 | .39297 | .38231 | .37208 |
59 | .42859 | .41704 | .40595 | .39529 | .38504 |
60 | .44170 | .43019 | .41912 | .40847 | .39822 |
61 | .45499 | .44353 | .43250 | .42187 | .41164 |
62 | .46845 | .45706 | .44607 | .43548 | .42527 |
63 | .48208 | .47076 | .45984 | .44930 | .43913 |
64 | .49583 | .48461 | .47377 | .46329 | .45317 |
65 | .50971 | .49859 | .48784 | .47744 | .46738 |
66 | .52369 | .51269 | .50204 | .49173 | .48175 |
67 | .53774 | .52688 | .51635 | .50614 | .49625 |
68 | .55187 | .54115 | .53075 | .52066 | .51088 |
69 | .56607 | .55551 | .54526 | .53530 | .52563 |
70 | .58035 | .56997 | .55987 | .55006 | .54053 |
71 | .59474 | .58455 | .57463 | .56498 | .55559 |
72 | .60923 | .59924 | .58952 | .58004 | .57082 |
73 | .62375 | .61398 | .60446 | .59518 | .58613 |
74 | .63818 | .62864 | .61933 | .61026 | .60140 |
75 | .65240 | .64310 | .63402 | .62515 | .61649 |
76 | .66636 | .65731 | .64846 | .63981 | .63135 |
77 | .68005 | .67124 | .66263 | .65420 | .64596 |
78 | .69347 | .68492 | .67655 | .66836 | .66033 |
79 | .70669 | .69840 | .69028 | .68232 | .67452 |
80 | .71973 | .71171 | .70384 | .69613 | .68856 |
81 | .73252 | .72477 | .71717 | .70970 | .70237 |
82 | .74499 | .73751 | .73016 | .72295 | .71587 |
83 | .75713 | .74992 | .74284 | .73589 | .72905 |
84 | .76901 | .76208 | .75527 | .74857 | .74198 |
85 | .78067 | .77402 | .76748 | .76104 | .75471 |
86 | .79185 | .78548 | .77921 | .77304 | .76695 |
87 | .80228 | .79617 | .79015 | .78423 | .77838 |
88 | .81193 | .80607 | .80029 | .79460 | .78899 |
89 | .82102 | .81540 | .80985 | .80438 | .79899 |
90 | .82979 | .82441 | .81909 | .81384 | .80867 |
91 | .83820 | .83304 | .82795 | .82292 | .81796 |
92 | .84598 | .84104 | .83616 | .83134 | .82657 |
93 | .85300 | .84826 | .84357 | .83894 | .83437 |
94 | .85924 | .85468 | .85017 | .84570 | .84130 |
95 | .86466 | .86025 | .85589 | .85158 | .84732 |
96 | .86922 | .86494 | .86071 | .85652 | .85238 |
97 | .87329 | .86913 | .86501 | .86093 | .85690 |
98 | .87685 | .87279 | .86877 | .86479 | .86085 |
99 | .88019 | .87622 | .87230 | .86841 | .86456 |
100 | .88351 | .87964 | .87580 | .87200 | .86824 |
101 | .88646 | .88267 | .87891 | .87519 | .87150 |
102 | .88965 | .88594 | .88227 | .87863 | .87503 |
103 | .89370 | .89011 | .88654 | .88301 | .87952 |
104 | .89763 | .89414 | .89068 | .88725 | .88385 |
105 | .90345 | .90013 | .89683 | .89356 | .89032 |
106 | .91265 | .90961 | .90658 | .90358 | .90060 |
107 | .92522 | .92258 | .91995 | .91734 | .91474 |
108 | .94461 | .94262 | .94063 | .93866 | .93670 |
109 | .97529 | .97438 | .97348 | .97259 | .97170 |
Table G
Table G—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989
(1) Age | (2) Yearly rate of return | ||||
---|---|---|---|---|---|
6.2% | 6.4% | 6.6% | 6.8% | 7.0% | |
0 | .04653 | .04447 | .04262 | .04095 | .03946 |
1 | .02937 | .02720 | .02525 | .02351 | .02194 |
2 | .02994 | .02769 | .02567 | .02385 | .02221 |
3 | .03094 | .02860 | .02650 | .02460 | .02290 |
4 | .03216 | .02973 | .02755 | .02558 | .92380 |
5 | .03359 | .03106 | .02879 | .02674 | .02488 |
6 | .03517 | .03255 | .03019 | .02805 | .02612 |
7 | .03688 | .03416 | .03171 | .02949 | .02747 |
8 | .03874 | .03592 | .03337 | .03106 | .02896 |
9 | .04077 | .03784 | .03519 | .03279 | .03061 |
10 | .04295 | .03992 | .03717 | .03467 | .03240 |
11 | .04531 | .04217 | .03931 | .03672 | .03436 |
12 | .04782 | .04457 | .04161 | .03892 | .02647 |
13 | .05045 | .04708 | .04402 | .04122 | .03868 |
14 | .05312 | .04964 | .04646 | .04357 | .04093 |
15 | .05581 | .05220 | .04891 | .04591 | .04317 |
16 | .05847 | .05474 | .05134 | .04822 | .04538 |
17 | .06111 | .05726 | .05374 | .05051 | .04756 |
18 | .06378 | .05979 | .05615 | .05280 | .04974 |
19 | .06650 | .06238 | .05861 | .05514 | .05196 |
20 | .06933 | .06507 | .06117 | .05758 | .05429 |
21 | .07228 | .06788 | .06384 | .06013 | .05671 |
22 | .07535 | .07081 | .06664 | .06279 | .05925 |
23 | .07858 | .07389 | .06958 | .06559 | .06192 |
24 | .08201 | .07717 | .07270 | .06858 | .06477 |
25 | .08567 | .08067 | .07606 | .07179 | .06785 |
26 | .08960 | .08444 | .07968 | .07527 | .07118 |
27 | .09380 | .08849 | .08357 | .07901 | .07478 |
28 | .09830 | .09283 | .08775 | .08304 | .07867 |
29 | .10306 | .09742 | .09218 | .08732 | .08280 |
30 | .10808 | .10228 | .09688 | .09187 | .08720 |
31 | .11335 | .10738 | .10182 | .09665 | .09182 |
32 | .11889 | .11275 | .10704 | .10170 | .09672 |
33 | .12471 | .11840 | .11252 | .10703 | .10189 |
34 | .13079 | .12432 | .11827 | .11261 | .10732 |
35 | .13716 | .13052 | .12431 | .11849 | .11305 |
36 | .14381 | .13701 | .13063 | .12465 | .11905 |
37 | .15075 | .14378 | .13724 | .13110 | .12534 |
38 | .15796 | .15083 | .14412 | .13782 | .13190 |
39 | .16545 | .15815 | .15129 | .14483 | .13875 |
40 | .17322 | .16576 | .15874 | .15212 | .14589 |
41 | .18129 | .17367 | .16649 | .15971 | .15332 |
42 | .18967 | .18190 | .17456 | .16763 | .16108 |
43 | .19834 | .19041 | .18293 | .17585 | .16915 |
44 | .20731 | .19924 | .19160 | .18437 | .17753 |
45 | .21655 | .20834 | .20055 | .19318 | .18619 |
46 | .22608 | .21773 | .20981 | .20229 | .19516 |
47 | .23590 | .22741 | .21935 | .21170 | .20443 |
48 | .24602 | .23741 | .22922 | .22144 | .21403 |
49 | .25644 | .24770 | .23939 | .23148 | .22394 |
50 | .26716 | .25831 | .24989 | .24185 | .23419 |
51 | .27816 | .26921 | .26068 | .25253 | .24475 |
52 | .28945 | .28040 | .27176 | .26351 | .25562 |
53 | .30100 | .29187 | .28313 | .27478 | .26679 |
54 | .31279 | .30357 | .29475 | .28631 | .27822 |
55 | .32482 | .31553 | .30663 | .29810 | .28992 |
56 | .33707 | .32771 | .31875 | .31014 | .30188 |
57 | .34955 | .34015 | .33112 | .32244 | .31411 |
58 | .36225 | .35280 | .34372 | .33499 | .32659 |
59 | .37519 | .36571 | .35659 | .34781 | .33936 |
60 | .38836 | .37886 | .36971 | .36089 | .35239 |
61 | .40177 | .39226 | .38309 | .37425 | .36572 |
62 | .41542 | .40591 | .39674 | .38788 | .37932 |
63 | .42930 | .41981 | .41064 | .40178 | .39321 |
64 | .44338 | .43392 | .42477 | .41591 | .40734 |
65 | .45765 | .44823 | .43910 | .43027 | .42171 |
66 | .47208 | .46271 | .45364 | .44483 | .43630 |
67 | .48666 | .47736 | .46834 | .45958 | .45108 |
68 | .50138 | .49215 | .48320 | .47450 | .46605 |
69 | .51624 | .50711 | .49824 | .48961 | .48122 |
70 | .53125 | .52223 | .51345 | .50491 | .49660 |
71 | .54645 | .53755 | .52889 | .52045 | .51223 |
72 | .56183 | .55307 | .54453 | .53621 | .52809 |
73 | .57731 | .56870 | .56030 | .55211 | .54412 |
74 | .59275 | .58431 | .57606 | .56801 | .56015 |
75 | .60803 | .59976 | .59168 | .58379 | .57607 |
76 | .62308 | .61500 | .60709 | .59936 | .59179 |
77 | .63789 | .63000 | .62227 | .61470 | .60730 |
78 | .65247 | .64477 | .63723 | .62984 | .62261 |
79 | .66687 | .65938 | .65203 | .64483 | .63777 |
80 | .68114 | .67386 | .66672 | .65971 | .65284 |
81 | .69518 | .68812 | .68119 | .67438 | .66770 |
82 | .70891 | .70207 | .69535 | .68875 | .68227 |
83 | .72232 | .71572 | .70922 | .70283 | .69655 |
84 | .73550 | .72913 | .72285 | .71668 | .71061 |
85 | .74847 | .74234 | .73630 | .73035 | .72449 |
86 | .76096 | .75506 | .74925 | .74353 | .73789 |
87 | .77263 | .76696 | .76137 | .75585 | .75042 |
88 | .78345 | .77799 | .77261 | .76730 | .76207 |
89 | .79367 | .78842 | .78323 | .77812 | .77308 |
90 | .80356 | .79851 | .79353 | .78862 | .78376 |
91 | .81306 | .80821 | .80344 | .79871 | .79405 |
92 | .82187 | .81722 | .81263 | .80810 | .80361 |
93 | .82984 | .82538 | .82096 | .81659 | .81228 |
94 | .83694 | .83263 | .82837 | .82416 | .81999 |
95 | .84310 | .83893 | .83481 | .83073 | .82670 |
96 | .84829 | .84424 | .84023 | .83626 | .83234 |
97 | .85291 | .84897 | .84506 | .84120 | .83738 |
98 | .85696 | .85310 | .84929 | .84551 | .84177 |
99 | .86075 | .85698 | .85325 | .84956 | .84590 |
100 | .86452 | .86084 | .85719 | .85357 | .85000 |
101 | .86785 | .86424 | .86066 | .85711 | .85360 |
102 | .87146 | .86792 | .86442 | .86094 | .85750 |
103 | .87605 | .87261 | .86921 | .86583 | .86248 |
104 | .88047 | .87713 | .87382 | .87053 | .86727 |
105 | .88710 | .88390 | .88073 | .87758 | .87446 |
106 | .89764 | .89471 | .89179 | .88889 | .88601 |
107 | .91216 | .90960 | .90705 | .90451 | .90199 |
108 | .93474 | .93280 | .93086 | .92894 | .92702 |
109 | .97081 | .96992 | .96904 | .96816 | .96729 |
Table G
Table G—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989
(1) Age | (2) Yearly rate of return | ||||
---|---|---|---|---|---|
7.2% | 7.4% | 7.6% | 7.8% | 8.0% | |
0 | .03811 | .03689 | .03579 | .03479 | .03388 |
1 | .02052 | .01924 | .01809 | .01704 | .01609 |
2 | .02074 | .01940 | .01819 | .01710 | .01611 |
3 | .02136 | .01996 | .01870 | .01756 | .01652 |
4 | .02219 | .02074 | .01942 | .01822 | .01713 |
5 | .02321 | .02169 | .02031 | .01905 | .01791 |
6 | .02437 | .02278 | .02134 | .02003 | .01883 |
7 | .02565 | .02399 | .02248 | .02111 | .01986 |
8 | .02706 | .02533 | .02376 | .02232 | .02101 |
9 | .02863 | .02682 | .02518 | .02367 | .02230 |
10 | .03034 | .02846 | .02674 | .02517 | .02373 |
11 | .03221 | .03025 | .02846 | .02682 | .02532 |
12 | .03424 | .03219 | .03032 | .02861 | .02704 |
13 | .03635 | .03422 | .03228 | .03049 | .02885 |
14 | .03851 | .03630 | .03427 | .03240 | .03069 |
15 | .04066 | .03836 | .03624 | .03430 | .03252 |
16 | .04277 | .04037 | .03817 | .03615 | .03429 |
17 | .04485 | .04236 | .04007 | .03796 | .03602 |
18 | .04693 | .04434 | .04196 | .03976 | .03773 |
19 | .04904 | .04635 | .04387 | .04159 | .03947 |
20 | .05125 | .04845 | .04588 | .04349 | .04129 |
21 | .05356 | .05065 | .04797 | .04549 | .04319 |
22 | .05597 | .05295 | .05016 | .04758 | .04519 |
23 | .05853 | .05539 | .05248 | .04979 | .04730 |
24 | .06124 | .05799 | .05497 | .05217 | .04957 |
25 | .06420 | .06081 | .05767 | .05475 | .05205 |
26 | .06739 | .06388 | .06062 | .05758 | .05476 |
27 | .07086 | .06721 | .06382 | .06067 | .05773 |
28 | .07460 | .07082 | .06730 | .06402 | .06097 |
29 | .07859 | .07467 | .07102 | .06762 | .06444 |
30 | .08284 | .07879 | .07500 | .07146 | .06815 |
31 | .08733 | .08312 | .07920 | .07553 | .07209 |
32 | .09207 | .08773 | .08366 | .07986 | .07629 |
33 | .09709 | .09260 | .08839 | .08445 | .08075 |
34 | .10237 | .09773 | .09338 | .08929 | .08546 |
35 | .10794 | .10315 | .09865 | .09442 | .09045 |
36 | .11379 | .10884 | .10420 | .09983 | .09572 |
37 | .11992 | .11483 | .11003 | .10552 | .10126 |
38 | .12633 | .12108 | .11614 | .11148 | .10708 |
39 | .13302 | .12762 | .12253 | .11772 | .11318 |
40 | .14000 | .13445 | .12921 | .12425 | .11957 |
41 | .14728 | .14158 | .13619 | .13109 | .12626 |
42 | .15490 | .14904 | .14350 | .13825 | .13328 |
43 | .16260 | .15680 | .15111 | .145072 | .14060 |
44 | 17104 | .16488 | .15905 | .15351 | .14825 |
45 | .17955 | .17326 | .16727 | .16159 | .15619 |
46 | .18838 | .18194 | .17582 | .16999 | .16445 |
47 | .19751 | .19093 | .18467 | .17870 | .17302 |
48 | .20698 | .20026 | .19386 | .18776 | .18194 |
49 | .21676 | .20991 | .20338 | .19715 | .19119 |
50 | .22689 | .21991 | .21325 | .20689 | .20080 |
51 | .23732 | .23023 | .22344 | .21695 | .21074 |
52 | .24808 | .24086 | .23396 | .22735 | .22102 |
53 | .25914 | .25181 | .24479 | .23807 | .24252 |
54 | .27047 | .26304 | .25591 | .24908 | .25372 |
55 | .28208 | .27455 | .26733 | .26039 | .25372 |
56 | .29395 | .28633 | .37901 | .27197 | .26521 |
57 | .30610 | .29840 | .29099 | .28386 | .27700 |
58 | .31851 | .31074 | .30325 | .29604 | .28909 |
59 | .33122 | .32337 | .31581 | .30853 | .30150 |
60 | .34420 | .33630 | .32867 | .32132 | .31422 |
61 | .35748 | .34953 | .34185 | .33444 | .32727 |
62 | .37106 | .36307 | .35535 | .34788 | .34066 |
63 | .38492 | .37691 | .36915 | .36165 | .35438 |
64 | .39905 | .39102 | .38324 | .37571 | .36841 |
65 | .41342 | .40539 | .39760 | .39005 | .38272 |
66 | .42803 | .42000 | .41221 | .40465 | .39731 |
67 | .44283 | .43483 | .42705 | .41949 | .41215 |
68 | .45784 | .44987 | .44211 | .43457 | .42724 |
69 | .47307 | .46513 | .45741 | .44990 | .44254 |
70 | .48851 | .48063 | .47296 | .46549 | .45821 |
71 | .50422 | .49641 | .48880 | .48139 | .47416 |
72 | .52018 | .51246 | .50493 | .49758 | .49042 |
73 | .53631 | .52870 | .52126 | .51400 | .50691 |
74 | .55247 | .54497 | .53764 | .53048 | .52347 |
75 | .56852 | .56115 | .55393 | .54687 | .53997 |
76 | .58439 | .57714 | .57005 | .56311 | .55632 |
77 | .60005 | .59294 | .58599 | .57917 | .57249 |
78 | .61551 | .60856 | .60174 | .59506 | .58851 |
79 | .63084 | .62405 | .61739 | .61085 | .60443 |
80 | .64609 | .63946 | .63296 | .62657 | .62030 |
81 | .66114 | .65469 | .64835 | .64213 | .63602 |
82 | .67589 | .66963 | .66347 | .65742 | .65146 |
83 | .60937 | .68429 | .67831 | .67243 | .66664 |
84 | .70463 | .69875 | .69296 | .68726 | .68165 |
85 | .71872 | .71304 | .70745 | .70194 | .69651 |
86 | .73233 | .72685 | .72146 | .71614 | .71089 |
87 | .74507 | .73978 | .73458 | .72944 | .72438 |
88 | .75691 | .75181 | .74679 | .74183 | .73694 |
89 | .76810 | .76319 | .75834 | .75355 | .74883 |
90 | .77897 | .77424 | .76957 | .76496 | .76040 |
91 | .78945 | .78490 | .78040 | .77596 | .77158 |
92 | .79919 | .79481 | .79048 | .78621 | .78198 |
93 | .80801 | .80380 | .79963 | .79550 | .79143 |
94 | .81587 | .81180 | .80777 | .80379 | .79985 |
95 | .82271 | .81877 | .81487 | .81100 | .80719 |
96 | .82846 | .82462 | .82083 | .81707 | .81335 |
97 | .83360 | .82985 | .82615 | .82248 | .81885 |
98 | .33808 | .83441 | .83079 | .82720 | .82365 |
99 | .84228 | .83869 | .83514 | .83163 | .82815 |
100 | .84645 | .84294 | .83947 | .83603 | .83262 |
101 | .85012 | .84668 | .84327 | .83988 | .83653 |
102 | .85409 | .85072 | .84737 | .84405 | .84077 |
103 | .85917 | .85588 | .85262 | .84939 | .84619 |
104 | .86403 | .86083 | .85765 | .85449 | .85136 |
105 | .87136 | .86829 | .86524 | .86221 | .85921 |
106 | .88315 | .88032 | .87750 | .87470 | .87192 |
107 | .89949 | .89700 | .89452 | .89206 | .88961 |
108 | .92511 | .92321 | .92132 | .91944 | .91757 |
109 | .96642 | .96555 | .96468 | .96382 | .96296 |
Table G
Table G—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989
(1) Age | (2) Yearly rate of return | ||||
---|---|---|---|---|---|
8.2% | 8.4% | 8.6% | 8.8% | 9.0% | |
0 | .03305 | .03230 | .03161 | .03098 | .03040 |
1 | .01523 | .01444 | .01372 | .01307 | .01247 |
2 | .01520 | .01438 | .01362 | .01294 | .01230 |
3 | .01557 | .01470 | .01391 | .01319 | .01253 |
4 | .01613 | .01522 | .01439 | .01363 | .01294 |
5 | .01687 | .01591 | .01504 | .01424 | .01351 |
6 | .01774 | .01674 | .01582 | .01498 | .01421 |
7 | .01871 | .01766 | .01670 | .01581 | .01500 |
8 | .01980 | .01870 | .01769 | .01676 | .01591 |
9 | .02104 | .01989 | .01883 | .01785 | .01695 |
10 | .02241 | .02120 | .02009 | .01906 | .01812 |
11 | .02394 | .02267 | .02150 | .02042 | .01943 |
12 | .02560 | .02427 | .02305 | .02192 | .02088 |
13 | .02734 | .02595 | .02467 | .02349 | .02240 |
14 | .02912 | .02766 | .02632 | .02509 | .02394 |
15 | .03087 | .02935 | .02795 | .02666 | .02546 |
16 | .03257 | .03099 | .02952 | .02817 | .02691 |
17 | .03423 | .03257 | .03104 | .02962 | .02831 |
18 | .03586 | .03414 | .03253 | .03105 | .02967 |
19 | .03752 | .03572 | .03404 | .03249 | .03105 |
20 | .03925 | .03737 | .03562 | .03399 | .03248 |
21 | .04107 | .03910 | .03727 | .03557 | .03398 |
22 | .04297 | .04091 | .03899 | .03722 | .03556 |
23 | .04498 | .04283 | .04083 | .03897 | .03723 |
24 | .04715 | .04491 | .04282 | .04087 | .03905 |
25 | .04953 | .04718 | .04499 | .04295 | .04105 |
26 | .05213 | .04968 | .04740 | .04527 | .04327 |
27 | .05499 | .05243 | .05005 | .04782 | .04573 |
28 | .05811 | .05545 | .05295 | .05062 | .04844 |
29 | .06146 | .05868 | .05608 | .05365 | .05136 |
30 | .06506 | .06217 | .05945 | .05691 | .05452 |
31 | .06888 | .06586 | .06303 | .06038 | .05789 |
32 | .07295 | .06981 | .06687 | .06410 | .06149 |
33 | .07728 | .07401 | .07095 | .06806 | .06535 |
34 | .08185 | .07846 | .07527 | .07227 | .06944 |
35 | .08671 | .08319 | .07988 | .07675 | .07380 |
36 | .09184 | .08819 | .08475 | .08150 | .07843 |
37 | .09725 | .09347 | .08989 | .08652 | .08332 |
38 | .10293 | .09901 | .09531 | .09180 | .08848 |
39 | .10889 | .10483 | .10099 | .09736 | .09391 |
40 | .11514 | .11094 | .10697 | .10320 | .09963 |
41 | .12168 | .11735 | .11324 | .10934 | .10564 |
42 | .12856 | .12409 | .11984 | .11581 | .11197 |
43 | .13574 | .13113 | .12675 | .12258 | .11862 |
44 | .14325 | .13850 | .13398 | .12967 | .12558 |
45 | .15105 | .14616 | .14150 | .13706 | .13283 |
46 | .15917 | .15414 | .14935 | .14478 | .14041 |
47 | .16760 | .16244 | .15751 | .15280 | .14831 |
48 | .17639 | .17109 | .16602 | .16119 | .15656 |
49 | .18551 | .18007 | .17488 | .16991 | .16516 |
50 | .19499 | .18942 | .18410 | .17900 | .17412 |
51 | .20480 | .19911 | .19366 | .18844 | .18343 |
52 | .21495 | .20914 | .20357 | .19822 | .19309 |
53 | .22544 | .21951 | .21381 | .20835 | .20309 |
54 | .23622 | .23018 | .22437 | .21878 | .21341 |
55 | .24732 | .24116 | .23524 | .22954 | .22406 |
56 | .25870 | .25244 | .24641 | .24060 | .23501 |
57 | .27040 | .26404 | .25791 | .25200 | .24630 |
58 | .28239 | .27594 | .26971 | .26370 | .25791 |
59 | .29472 | .28817 | .28186 | .27576 | .26987 |
60 | .30736 | .30074 | .29434 | .28816 | .28218 |
61 | .32035 | .31365 | .30718 | .30092 | .29486 |
62 | .33368 | .32692 | .32038 | .31405 | .30791 |
63 | .34735 | .34054 | .33394 | .32754 | .32134 |
64 | .36133 | .35448 | .34783 | .34138 | .33512 |
65 | .37562 | .36873 | .36204 | .35554 | .34924 |
66 | .39019 | .38327 | .37655 | .37002 | .36367 |
67 | .40502 | .39809 | .39134 | .38479 | .37841 |
68 | .42011 | .41317 | .40642 | .39985 | .39345 |
69 | .43547 | .42854 | .42179 | .41522 | .40882 |
70 | .45112 | .44421 | .43748 | .43091 | .42451 |
71 | .46711 | .46023 | .45352 | .44698 | .44059 |
72 | .48342 | .47659 | .46992 | .46341 | .45705 |
73 | .49998 | .49321 | .48660 | .48014 | .47382 |
74 | .51663 | .50994 | .50339 | .49699 | .49073 |
75 | .53322 | .52661 | .52014 | .51381 | .50762 |
76 | .54967 | .54315 | .53678 | .53053 | .52440 |
77 | .56595 | .55954 | .55326 | .54710 | .54106 |
78 | .58209 | .57579 | .56961 | .56355 | .55761 |
79 | .59814 | .59196 | .58590 | .57995 | .57410 |
80 | .61415 | .60810 | .60217 | .59633 | .59060 |
81 | .63001 | .62410 | .61830 | .61260 | .60699 |
82 | .64561 | .63985 | .63419 | .62862 | .62314 |
83 | .66095 | .65535 | .64983 | .64441 | .63907 |
84 | .67612 | .67068 | .66533 | .66005 | .65486 |
85 | .69116 | .68589 | .68070 | .67559 | .67055 |
86 | .70573 | .70063 | .69561 | .69066 | .68578 |
87 | .71939 | .71446 | .70961 | .70481 | .70009 |
88 | .73211 | .72735 | .72265 | .71801 | .71343 |
89 | .74417 | .73956 | .73501 | .73053 | .72609 |
90 | .75590 | .75146 | .74707 | .74273 | .73845 |
91 | .76724 | .76296 | .75873 | .75454 | .75041 |
92 | .77781 | .77368 | .76960 | .76556 | .76158 |
93 | .78740 | .78342 | .77948 | .77558 | .77173 |
94 | .79596 | .79210 | .78829 | .78452 | .78079 |
95 | .80341 | .79967 | .79597 | .79231 | .78869 |
96 | .80967 | .80603 | .80242 | .79885 | .79532 |
97 | .81526 | .81170 | .80818 | .80470 | .80125 |
98 | .82013 | .81665 | .81320 | .80979 | .80641 |
99 | .82470 | .82129 | .81791 | .81456 | .81125 |
100 | .82924 | .82590 | .82258 | .81930 | .81605 |
101 | .83322 | .82993 | .82667 | .82344 | .82024 |
102 | .83751 | .83428 | .83108 | .82791 | .82477 |
103 | .84301 | .83986 | .83674 | .83365 | .83058 |
104 | .84826 | .84518 | .84213 | .83910 | .83610 |
105 | .85623 | .85327 | .85033 | .84741 | .84452 |
106 | .86915 | .86641 | .86369 | .86098 | .85829 |
107 | .88718 | .88476 | .88236 | .87997 | .87759 |
108 | .91571 | .91385 | .91201 | .91017 | .90834 |
109 | .96211 | .96125 | .96041 | .95956 | .95872 |
Table G
Table G—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989
(1) Age | (2) Yearly rate of return | ||||
---|---|---|---|---|---|
9.2% | 9.4% | 9.6% | 9.8% | 10.0% | |
0 | .02987 | .02938 | .02893 | .02851 | .02812 |
1 | .01192 | .01141 | .01094 | .01051 | .01012 |
2 | .01173 | .01119 | .01070 | .01025 | .00983 |
3 | .01192 | .01136 | .01084 | .01036 | .00992 |
4 | .01229 | .01170 | .01116 | .01066 | .01019 |
5 | .01283 | .01221 | .01164 | .01111 | .01062 |
6 | .01350 | .01284 | .01224 | .01168 | .01116 |
7 | .01425 | .01356 | .01292 | .01233 | .01178 |
8 | .01512 | .01439 | .01372 | .01309 | .01252 |
9 | .01612 | .01535 | .01464 | .01398 | .01337 |
10 | .01724 | .01644 | .01569 | .01499 | .01435 |
11 | .01851 | .01766 | .01688 | .01615 | .01547 |
12 | .01991 | .01902 | .01819 | .01742 | .01671 |
13 | .02139 | .02045 | .01958 | .01877 | .01802 |
14 | .02288 | .02190 | .02098 | .02013 | .01934 |
15 | .02435 | .02331 | .02235 | .02146 | .02063 |
16 | .02575 | .02466 | .02366 | .02272 | .02185 |
17 | .02709 | .02595 | .02490 | .02391 | .02300 |
18 | .02839 | .02721 | .02610 | .02507 | .02410 |
19 | .02971 | .02846 | .02730 | .02621 | .02520 |
20 | .03108 | .02977 | .02855 | .02741 | .02635 |
21 | .03251 | .03114 | .02986 | .02866 | .02755 |
22 | .03402 | .03258 | .03123 | .02998 | .02880 |
23 | .03562 | .03410 | .03269 | .03137 | .03014 |
24 | .03735 | .03577 | .03428 | .03290 | .03159 |
25 | .03927 | .03761 | .03605 | .03459 | .03322 |
26 | .04141 | .03966 | .03803 | .03649 | .03505 |
27 | .04377 | .04194 | .04023 | .03861 | .03710 |
28 | .04639 | .04447 | .04267 | .04098 | .03938 |
29 | .04922 | .04721 | .04532 | .04354 | .04187 |
30 | .05228 | .05017 | .04819 | .04633 | .04457 |
31 | .05554 | .05334 | .05126 | .04930 | .04746 |
32 | .05904 | .05674 | .05456 | .05251 | .05058 |
33 | .06279 | .06038 | .05810 | .05595 | .05392 |
34 | .06677 | .06435 | .06187 | .05962 | .05750 |
35 | .07102 | .06839 | .06590 | .06355 | .06132 |
36 | .07553 | .07278 | .07019 | .06773 | .06540 |
37 | .08030 | .07745 | .07474 | .07217 | .06974 |
38 | .08534 | .08237 | .07955 | .07687 | .07433 |
39 | .09065 | .08755 | .08462 | .08182 | .07917 |
40 | .09624 | .09302 | .08996 | .08706 | .08429 |
41 | .10212 | .09878 | .09560 | .09258 | .08970 |
42 | .10833 | .10486 | .10156 | .09842 | .09543 |
43 | .11484 | .11125 | .10783 | .10456 | .10145 |
44 | .12167 | .11795 | .11441 | .11102 | .10779 |
45 | .12880 | .12495 | .12128 | .11777 | .11442 |
46 | .13625 | .13227 | .12847 | .12484 | .12137 |
47 | .14402 | .13991 | .13599 | .13223 | .12863 |
48 | .15214 | .14791 | .14385 | .13997 | .13626 |
49 | .16060 | .15625 | .15207 | .14806 | .14422 |
50 | .16944 | .16496 | .16065 | .15653 | .15257 |
51 | .17862 | .17401 | .16959 | .16534 | .16126 |
52 | .18816 | .18343 | .17888 | .17451 | .17031 |
53 | .19805 | .19320 | .18853 | .18404 | .17972 |
54 | .20825 | .20328 | .19850 | .19390 | .18946 |
55 | .21878 | .21370 | .20881 | .20409 | .19954 |
56 | .22963 | .22443 | .21943 | .21460 | .20994 |
57 | .24081 | .23551 | .23040 | .22546 | .22069 |
58 | .25231 | .24691 | .24170 | .23665 | .23178 |
59 | .26418 | .25868 | .25336 | .24822 | .24325 |
60 | .27640 | .27081 | .26540 | .26016 | .25509 |
61 | .28899 | .28332 | .27782 | .27249 | .26733 |
62 | .30197 | .29622 | .29064 | .28523 | .27998 |
63 | .31533 | .30950 | .30385 | .29836 | .29304 |
64 | .32905 | .32316 | .31743 | .31188 | .30648 |
65 | .34311 | .33716 | .33138 | .32576 | .32030 |
66 | .35751 | .35151 | .34568 | .34001 | .33449 |
67 | .37221 | .36618 | .36030 | .35459 | .34902 |
68 | .38723 | .38116 | .37526 | .36950 | .36390 |
69 | .40257 | .39649 | .39056 | .38478 | .37914 |
70 | .41826 | .41217 | .40623 | .40043 | .39478 |
71 | .43435 | .42827 | .42233 | .41652 | .41086 |
72 | .45084 | .44478 | .43885 | .43305 | .42739 |
73 | .46765 | .46161 | .45571 | .44994 | .44429 |
74 | .48460 | .47861 | .47274 | .46700 | .46138 |
75 | .50155 | .49561 | .48979 | .48409 | .47851 |
76 | .51841 | .51253 | .50677 | .50112 | .49559 |
77 | .53514 | .52934 | .52364 | .51806 | .51258 |
78 | .55177 | .54605 | .54043 | .53492 | .52951 |
79 | .56837 | .56273 | .55720 | .55177 | .54643 |
80 | .58497 | .57944 | .57401 | .56866 | .56341 |
81 | .60148 | .59606 | .59073 | .58548 | .58033 |
82 | .61775 | .61245 | .60723 | .60210 | .59705 |
83 | .63381 | .62863 | .62354 | .61852 | .61358 |
84 | .64974 | .64470 | .63973 | .63484 | .63002 |
85 | .66558 | .66068 | .65586 | .65110 | .64641 |
86 | .68096 | .67622 | .67154 | .66692 | .66236 |
87 | .69542 | .69082 | .68628 | .68180 | .67738 |
88 | .70891 | .70445 | .70005 | .69570 | .69141 |
89 | .72172 | .71739 | .71312 | .70891 | .70474 |
90 | .73422 | .73004 | .72591 | .72182 | .71779 |
91 | .74632 | .74229 | .73829 | .73435 | .73045 |
92 | .75763 | .75373 | .74988 | .74606 | .74229 |
93 | .76791 | .76414 | .76042 | .75673 | .75308 |
94 | .77710 | .77345 | .76983 | .76626 | .76272 |
95 | .78510 | .78155 | .77804 | .77457 | .77113 |
96 | .79183 | .78837 | .78494 | .78155 | .77819 |
97 | .79783 | .79445 | .79110 | .78779 | .78450 |
98 | .80306 | .79975 | .79647 | .79322 | .79000 |
99 | .80797 | .80471 | .80149 | .79830 | .79514 |
100 | .81283 | .80964 | .80648 | .80335 | .80025 |
101 | .81708 | .81394 | .81082 | .80774 | .80468 |
102 | .82165 | .81856 | .81550 | .81247 | .80946 |
103 | .82754 | .82452 | .82153 | .81857 | .81563 |
104 | .83312 | .83017 | .82723 | .82433 | .82144 |
105 | .84165 | .83880 | .83597 | .83316 | .83038 |
106 | .85562 | .85297 | .85034 | .84772 | .84512 |
107 | .87523 | .87288 | .87054 | .86822 | .86591 |
108 | .90652 | .90471 | .90291 | .90111 | .89932 |
109 | .95788 | .95704 | .95620 | .95537 | .95455 |
Table G
Table G—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989
(1) Age | (2) Yearly rate of return | ||||
---|---|---|---|---|---|
10.2% | 10.4% | 10.6% | 10.8% | 11.0% | |
0 | .02776 | .02743 | .02712 | .02682 | .02655 |
1 | .00975 | .00941 | .00909 | .00880 | .00852 |
2 | .00945 | .00909 | .00875 | .00844 | .00816 |
3 | .00952 | .00914 | .00879 | .00846 | .00815 |
4 | .00976 | .00936 | .00899 | .00865 | .00832 |
5 | .01016 | .00974 | .00935 | .00898 | .00864 |
6 | .01068 | .01023 | .00981 | .00943 | .00907 |
7 | .01128 | .01080 | .01036 | .00995 | .00957 |
8 | .01198 | .01148 | .01101 | .01058 | .01017 |
9 | .01281 | .01228 | .01179 | .01133 | .01090 |
10 | .01375 | .01319 | .01267 | .01219 | .01173 |
11 | .01483 | .01425 | .01370 | .01318 | .01270 |
12 | .01604 | .01542 | .01484 | .01430 | .01379 |
13 | .01732 | .01666 | .01605 | .01548 | .01494 |
14 | .01860 | .01792 | .01727 | .01667 | .01610 |
15 | .01986 | .01913 | .01845 | .01782 | .01723 |
16 | .02103 | .02027 | .01956 | .01889 | .01827 |
17 | .02214 | .02134 | .02059 | .01989 | .01923 |
18 | .02320 | .02236 | .02157 | .02084 | .02014 |
19 | .02426 | .02337 | .02254 | .02177 | .02104 |
20 | .02536 | .02442 | .02355 | .02273 | .02197 |
21 | .02650 | .02552 | .02460 | .02374 | .02293 |
22 | .02770 | .02667 | .02570 | .02479 | .02394 |
23 | .02898 | .02789 | .02687 | .02591 | .02501 |
24 | .03037 | .02923 | .02815 | .02714 | .02619 |
25 | .03194 | .03073 | .02960 | .02853 | .02752 |
26 | .03370 | .03243 | .03123 | .03010 | .02904 |
27 | .03568 | .03434 | .03307 | .03188 | .03076 |
28 | .03789 | .03647 | .03514 | .03389 | .03271 |
29 | .04029 | .03880 | .03740 | .03608 | .03483 |
30 | .04291 | .04135 | .03987 | .03848 | .03716 |
31 | .04572 | .04407 | .04252 | .04105 | .03966 |
32 | .04875 | .04702 | .04538 | .04384 | .04237 |
33 | .05200 | .05019 | .04847 | .04684 | .04530 |
34 | .05548 | .05358 | .05177 | .05006 | .04843 |
35 | .05921 | .05722 | .05532 | .05352 | .05181 |
36 | .06319 | .06110 | .05911 | .05722 | .05543 |
37 | .06743 | .06524 | .06315 | .06117 | .05929 |
38 | .07191 | .06962 | .06744 | .06536 | .06338 |
39 | .07665 | .074425 | .07197 | .06980 | .06773 |
40 | .08166 | .07916 | .07677 | .07450 | .07233 |
41 | .08696 | .08434 | .08185 | .07947 | .07721 |
42 | .09257 | .08985 | .08725 | .08477 | .08239 |
43 | .09848 | .09564 | .09293 | .09034 | .08787 |
44 | .10470 | .10175 | .09893 | .09623 | .09365 |
45 | .11121 | .10815 | .10522 | .10241 | .09972 |
46 | .11805 | .11486 | .11182 | .10890 | .10610 |
47 | .12519 | .12189 | .11873 | .11569 | .11279 |
48 | .13269 | .12927 | .12600 | .12285 | .11983 |
49 | .14054 | .13600 | .13361 | .13035 | .12721 |
50 | .14876 | .14511 | .14160 | .13822 | .13497 |
51 | .15734 | .15356 | .14994 | .14645 | .14309 |
52 | .16627 | .16238 | .15864 | .15504 | .15156 |
53 | .17557 | .17156 | .16770 | .16399 | .16040 |
54 | .18519 | .18107 | .17710 | .17327 | .16957 |
55 | .19515 | .19092 | .18684 | .18290 | .17909 |
56 | .20544 | .20110 | .19691 | .19286 | .18894 |
57 | .21609 | .21164 | .20734 | .20318 | .19916 |
58 | .22707 | .22252 | .21811 | .21385 | .20972 |
59 | .23844 | .23378 | .22928 | .22491 | .22068 |
60 | .25018 | .24543 | .24082 | .23636 | .23203 |
61 | .26233 | .25749 | .25279 | .24823 | .24381 |
62 | .27490 | .26996 | .26517 | .26052 | .25601 |
63 | .28787 | .28286 | .27798 | .27325 | .26865 |
64 | .30124 | .29615 | .29120 | .28639 | .28171 |
65 | .31500 | .30983 | .30481 | .29993 | .29517 |
66 | .32912 | .32390 | .31881 | .31386 | .30904 |
67 | .34360 | .33832 | .33318 | .32817 | .32328 |
68 | .35843 | .35311 | .34791 | .34285 | .33791 |
69 | .37365 | .36828 | .36305 | .35794 | .35296 |
70 | .38925 | .38386 | .37860 | .37346 | .36844 |
71 | .40532 | .39991 | .39463 | .38946 | .38442 |
72 | .42185 | .41644 | .41115 | .40597 | .40091 |
73 | .43876 | .43336 | .42807 | .42289 | .41782 |
74 | .45588 | .45050 | .44522 | .44005 | .43499 |
75 | .47304 | .46769 | .46244 | .45729 | .45225 |
76 | .49016 | .48485 | .47963 | .47451 | .46949 |
77 | .50721 | .50193 | .49676 | .49168 | .48670 |
78 | .52419 | .51898 | .51385 | .50882 | .50388 |
79 | .54119 | .53604 | .53097 | .52600 | .52111 |
80 | .55825 | .55318 | .54819 | .54328 | .53846 |
81 | .57526 | .57027 | .56536 | .56053 | .55578 |
82 | .59208 | .58718 | .58236 | .57762 | .57295 |
83 | .60871 | .60392 | .59920 | .59455 | .58997 |
84 | .62527 | .62059 | .61597 | .61143 | .60695 |
85 | .64179 | .63723 | .63273 | .62830 | .62393 |
86 | .65787 | .65344 | .64907 | .64475 | .64050 |
87 | .67302 | .66871 | .66446 | .66026 | .65612 |
88 | .68717 | .68298 | .67885 | .67477 | .67074 |
89 | .70063 | .69656 | .69255 | .68858 | .68466 |
90 | .71380 | .70986 | .70597 | .70212 | .69831 |
91 | .72659 | .72278 | .71901 | .71528 | .71160 |
92 | .73856 | .73488 | .73123 | .72762 | .72405 |
93 | .74947 | .74590 | .74236 | .73887 | .73541 |
94 | .75922 | .75575 | .75233 | .74893 | .74557 |
95 | .76773 | .76436 | .76102 | .75772 | .75445 |
96 | .77487 | .77158 | .76832 | .76510 | .76190 |
97 | .78125 | .77803 | .77485 | .77169 | .76856 |
98 | .78681 | .78365 | .78052 | .77742 | .77435 |
99 | .79201 | .78891 | .78583 | .78279 | .77977 |
100 | .79717 | .79412 | .79111 | .78811 | .78515 |
101 | .80165 | .79865 | .79568 | .79273 | .78981 |
102 | .80648 | .80353 | .80060 | .79769 | .79481 |
103 | .81271 | .80982 | .80695 | .80411 | .80129 |
104 | .81858 | .81574 | .81292 | .81013 | .80736 |
105 | .83761 | .82487 | .82214 | .81943 | .81675 |
106 | .84254 | .83998 | .83743 | .83490 | .83238 |
107 | .86362 | .86133 | .85906 | .85681 | .85456 |
108 | .89755 | .89577 | .89401 | .89226 | .89051 |
109 | .95372 | .95290 | .95208 | .95126 | .95045 |
Table G
Table G—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989
(1) Age | (2) Yearly rate of return | ||||
---|---|---|---|---|---|
11.2% | 11.4% | 11.6% | 11.8% | 12.0% | |
0 | .02630 | .02606 | .02583 | .02562 | .02542 |
1 | .00827 | .00803 | .00780 | .00759 | .00739 |
2 | .00789 | .00763 | .00740 | .00718 | .00697 |
3 | .00787 | .00760 | .00736 | .00712 | .00690 |
4 | .00802 | .00774 | .00748 | .00723 | .00700 |
5 | .00832 | .00802 | .00774 | .00748 | .00724 |
6 | .00873 | .00841 | .00812 | .00784 | .00758 |
7 | .00921 | .00888 | .00856 | .00827 | .00799 |
8 | .00979 | .00944 | .00910 | .00879 | .00850 |
9 | .01049 | .01012 | .00976 | .00943 | .00912 |
10 | .01131 | .01091 | .01053 | .01018 | .00985 |
11 | .01225 | .01183 | .01143 | .01106 | .01070 |
12 | .01331 | .01286 | .01244 | .01205 | .01168 |
13 | .01444 | .01397 | .01352 | .01311 | .01271 |
14 | .01558 | .01508 | .01461 | .01417 | .01375 |
15 | .01667 | .01614 | .01565 | .01519 | .01475 |
16 | .01768 | .01713 | .01661 | .01612 | .01566 |
17 | .01862 | .01803 | .01749 | .01697 | .01649 |
18 | .01949 | .01888 | .01831 | .01776 | .01725 |
19 | .02035 | .01971 | .01910 | .01853 | .01799 |
20 | .02124 | .02056 | .01992 | .01932 | .01875 |
21 | .02217 | .02145 | .02078 | .02014 | .01954 |
22 | .02313 | .02238 | .02166 | .02099 | .02035 |
23 | .02416 | .02336 | .02261 | .02190 | .02122 |
24 | .02529 | .02445 | .02365 | .02290 | .02218 |
25 | .02657 | .02568 | .02484 | .02404 | .02328 |
26 | .02804 | .02710 | .02620 | .02536 | .02456 |
27 | .02970 | .02870 | .02776 | .02686 | .02601 |
28 | .03159 | .03053 | .02953 | .02858 | .02768 |
29 | .03365 | .03253 | .03147 | .03047 | .02951 |
30 | .03591 | .03473 | .03361 | .03255 | .03154 |
31 | .03834 | .03709 | .03591 | .03478 | .03372 |
32 | .04098 | .03966 | .03841 | .03722 | .03610 |
33 | .04383 | .04244 | .04112 | .03987 | .03867 |
34 | .04689 | .04543 | .04403 | .04271 | .04145 |
35 | .05019 | .04865 | .04718 | .04578 | .04445 |
36 | .05372 | .05210 | .05055 | .04907 | .04767 |
37 | .05749 | .05578 | .05416 | .05260 | .05112 |
38 | .06150 | .05970 | .05799 | .05636 | .05480 |
39 | .06575 | .06387 | .06207 | .06035 | .05871 |
40 | .07026 | .06828 | .06639 | .06459 | .06286 |
41 | .07504 | .07297 | .07099 | .06909 | .06728 |
42 | .08013 | .07796 | .07589 | .07390 | .07200 |
43 | .08550 | .08323 | .08106 | .07898 | .07699 |
44 | .09118 | .08881 | .08654 | .08437 | .08228 |
45 | .09714 | .09467 | .09230 | .09003 | .08784 |
46 | .10341 | .10084 | .09837 | .09599 | .09371 |
47 | .10999 | .10731 | .10473 | .10226 | .09988 |
48 | .11693 | .11414 | .11145 | .10888 | .10639 |
49 | .12420 | .12130 | .11852 | .11583 | .11325 |
50 | .13185 | .12884 | .12595 | .12316 | .12047 |
51 | .13985 | .13674 | .13373 | .13084 | .12805 |
52 | .14822 | .14499 | .14188 | .13888 | .13598 |
53 | .15695 | .15361 | .15039 | .14729 | .14428 |
54 | .16601 | .16256 | .15924 | .15602 | .15292 |
55 | .17542 | .17186 | .16843 | .16511 | .16190 |
56 | .18516 | .18150 | .17796 | .17454 | .17122 |
57 | .19527 | .19150 | .18786 | .18433 | .18091 |
58 | .20573 | .20186 | .19811 | .19448 | .19096 |
59 | .21659 | .21262 | .20877 | .20504 | .20142 |
60 | .22784 | .22377 | .21982 | .21599 | .21227 |
61 | .23952 | .23535 | .23131 | .22738 | .22357 |
62 | .25163 | .24737 | .24324 | .23922 | .23531 |
63 | .26418 | .25984 | .25561 | .25151 | .24751 |
64 | .27716 | .27273 | .26842 | .26423 | .26015 |
65 | .29054 | .28604 | .28165 | .27738 | .27322 |
66 | .30434 | .29976 | .29530 | .29096 | .28672 |
67 | .31852 | .31388 | .30935 | .30494 | .30063 |
68 | .33310 | .32840 | .32381 | .31933 | .31496 |
69 | .34809 | .34334 | .33870 | .33417 | .32975 |
70 | .36353 | .35874 | .35405 | .34948 | .34500 |
71 | .37948 | .37466 | .36994 | .36532 | .36081 |
72 | .39595 | .39111 | .38636 | .38172 | .37718 |
73 | .41286 | .40801 | .40325 | .39859 | .39403 |
74 | .43004 | .42518 | .42042 | .41575 | .41118 |
75 | .44730 | .44245 | .43770 | .43304 | .42846 |
76 | .46457 | .45974 | .45500 | .45035 | .44579 |
77 | .48181 | .47700 | .47229 | .46766 | .46311 |
78 | .49903 | .49426 | .48958 | .48497 | .48045 |
79 | .51631 | .51159 | .50694 | .50238 | .49789 |
80 | .53371 | .52905 | .52446 | .51994 | .51550 |
81 | .55110 | .54650 | .54197 | .53752 | .53313 |
82 | .56835 | .56382 | .55937 | .55497 | .55065 |
83 | .58546 | .58101 | .57663 | .57231 | .56806 |
84 | .60253 | .59817 | .59388 | .58965 | .58547 |
85 | .61961 | .61536 | .61116 | .60703 | .60294 |
86 | .63630 | .63215 | .62806 | .62402 | .62004 |
87 | .65203 | .64800 | .64401 | .64007 | .63619 |
88 | .66676 | .66282 | .65894 | .65510 | .65131 |
89 | .68079 | .67696 | .67318 | .66944 | .66574 |
90 | .69455 | .69084 | .68716 | .68353 | .67993 |
91 | .70795 | .70435 | .70078 | .69726 | .69377 |
92 | .72052 | .71703 | .71357 | .71015 | .70677 |
93 | .73198 | .72860 | .72524 | .72192 | .71864 |
94 | .74225 | .73896 | .73570 | .73248 | .72928 |
95 | .75121 | .74801 | .74483 | .74169 | .73858 |
96 | .75874 | .75561 | .75250 | .74943 | .74639 |
97 | .76546 | .76240 | .75936 | .75635 | .75336 |
98 | .77131 | .76830 | .76531 | .76235 | .75942 |
99 | .77678 | .77382 | .77088 | .76798 | .76509 |
100 | .78221 | .77930 | .77642 | .77356 | .77072 |
101 | .78691 | .78404 | .78119 | .77837 | .77557 |
102 | .79196 | .78912 | .78632 | .78353 | .78077 |
103 | .79849 | .79572 | .79297 | .79024 | .78753 |
104 | .80460 | .80188 | .79917 | .79648 | .79381 |
105 | .81408 | .81143 | .80881 | .80620 | .80361 |
106 | .82989 | .82740 | .82494 | .82249 | .82006 |
107 | .85233 | .85012 | .84791 | .84572 | .84353 |
108 | .88877 | .88704 | .88532 | .88361 | .88190 |
109 | .94964 | .94883 | .94803 | .94723 | .94643 |
Table G
Table G—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989
(1) Age | (2) Yearly rate of return | ||||
---|---|---|---|---|---|
12.2% | 12.4% | 12.6% | 12.8% | 13.0% | |
0 | .02523 | .02505 | .02488 | .02472 | .02456 |
1 | .00721 | .00703 | .00687 | .00671 | .00657 |
2 | .00678 | .00659 | .00642 | .00626 | .00610 |
3 | .00670 | .00650 | .00632 | .00615 | .00599 |
4 | .00678 | .00658 | .00638 | .00620 | .00603 |
5 | .00701 | .00679 | .00658 | .00639 | .00620 |
6 | .00733 | .00710 | .00688 | .00668 | .00648 |
7 | .00733 | .00748 | .00725 | .00703 | .00682 |
8 | .00822 | .00796 | .00771 | .00748 | .00726 |
9 | .00882 | .00854 | .00828 | .00803 | .00780 |
10 | .00953 | .00924 | .00896 | .00869 | .00844 |
11 | .01037 | .01006 | .00976 | .00948 | .00922 |
12 | .01132 | .01099 | .01068 | .01038 | .01010 |
13 | .01234 | .01199 | .01166 | .01134 | .01104 |
14 | .01336 | .01299 | .01264 | .01231 | .01199 |
15 | .01434 | .01395 | .01358 | .01323 | .01289 |
16 | .01522 | .01481 | .01442 | .01405 | .01371 |
17 | .01603 | .01559 | .01518 | .01480 | .01443 |
18 | .01677 | .01631 | .01588 | .01547 | .01508 |
19 | .01748 | .01700 | .01654 | .01611 | .01570 |
20 | .01821 | .01770 | .01722 | .01677 | .01633 |
21 | .01897 | .01843 | .01792 | .01744 | .01698 |
22 | .01975 | .01918 | .01864 | .01813 | .01765 |
23 | .02059 | .01998 | .01941 | .01887 | .01836 |
24 | .02151 | .02087 | .02027 | .01970 | .01915 |
25 | .02257 | .02189 | .02125 | .02064 | .02006 |
26 | .02380 | .02308 | .02240 | .02175 | .02114 |
27 | .02521 | .02445 | .02373 | .02304 | .02239 |
28 | .02683 | .02602 | .02525 | .02452 | .02383 |
29 | .02861 | .02775 | .02694 | .02616 | .02543 |
30 | .03058 | .02967 | .02881 | .02798 | .02720 |
31 | .03270 | .03174 | .03082 | .02995 | .02911 |
32 | .03502 | .03400 | .03303 | .03210 | .03122 |
33 | .03754 | .03646 | .03543 | .03444 | .03350 |
34 | .04025 | .03910 | .03801 | .03697 | .03597 |
35 | .04318 | .04197 | .04081 | .03971 | .03865 |
36 | .04633 | .04505 | .04383 | .04266 | .04154 |
37 | .04971 | .04836 | .04707 | .04583 | .04465 |
38 | .05331 | .05188 | .05052 | .04922 | .04797 |
39 | .05714 | .05564 | .05420 | .05282 | .05150 |
40 | .06121 | .05963 | .05812 | .05667 | .05528 |
41 | .06554 | .06388 | .06229 | .06076 | .05929 |
42 | .07018 | .06843 | .06675 | .06514 | .06360 |
43 | .07508 | .07324 | .07148 | .06979 | .06817 |
44 | .08028 | .07325 | .07651 | .07473 | .07303 |
45 | .08575 | .08373 | .08180 | .07993 | .07814 |
46 | .09152 | .08941 | .08738 | .08543 | .08355 |
47 | .09759 | .09539 | .09326 | .09122 | .08926 |
48 | .10401 | .10171 | .09949 | .09735 | .09530 |
49 | .11076 | .10836 | .10605 | .10382 | .10167 |
50 | .11788 | .11538 | .11297 | .11065 | .10840 |
51 | .12535 | .12276 | .12025 | .11782 | .11548 |
52 | .13319 | .13049 | .12788 | .12536 | .12292 |
53 | .14139 | .13858 | .13588 | .13326 | .13072 |
54 | .14992 | .14701 | .14420 | .14149 | .13885 |
55 | .15880 | .15579 | .15288 | .15006 | .14733 |
56 | .16801 | .16491 | .16190 | .15898 | .15615 |
57 | .17760 | .17439 | .17128 | .16827 | .16534 |
58 | .18755 | .18424 | .18103 | .17792 | .17489 |
59 | .19790 | .19450 | .19119 | .18798 | .18486 |
60 | .20866 | .20516 | .20175 | .19844 | .19523 |
61 | .21986 | .21626 | .21276 | .20936 | .20605 |
62 | .23151 | .22782 | .22423 | .22073 | .21733 |
63 | .24362 | .23984 | .23616 | .23257 | .22908 |
64 | .25617 | .25231 | .24854 | .24487 | .24129 |
65 | .26917 | .26522 | .26137 | .25761 | .25395 |
66 | .28259 | .27857 | .27464 | .27081 | .26707 |
67 | .29643 | .29233 | .28833 | .28443 | .38061 |
68 | .31070 | .30653 | .30246 | .29849 | .29461 |
69 | .32542 | .32120 | .31707 | .31303 | .30908 |
70 | .34063 | .33635 | .33217 | .32807 | .32407 |
71 | .35639 | .35207 | .34784 | .34370 | .33965 |
72 | .37273 | .36837 | .36410 | .35993 | .35583 |
73 | .38955 | .38517 | .38088 | .37667 | .37255 |
74 | .40670 | .40230 | .39799 | .39377 | .38962 |
75 | .42398 | .41958 | .41526 | .41102 | .40686 |
76 | .44131 | .43691 | .43259 | .42825 | .42419 |
77 | .45864 | .45425 | .44994 | .44571 | .44155 |
78 | .47601 | .47164 | .46734 | .46312 | .45897 |
79 | .49348 | .48914 | .48487 | .48067 | .47654 |
80 | .51112 | .50682 | .50259 | .49842 | .49432 |
81 | .52881 | .52455 | .52036 | .51624 | .51218 |
82 | .54639 | .54219 | .53805 | .53398 | .52996 |
83 | .56386 | .55973 | .55566 | .55164 | .54768 |
84 | .58136 | .57730 | .57329 | .56934 | .56545 |
85 | .59891 | .59494 | .59102 | .58715 | .58333 |
86 | .61610 | .61222 | .60839 | .60460 | .60086 |
87 | .62335 | .62856 | .62481 | .62111 | .61746 |
88 | .64757 | .64386 | .64021 | .63659 | .63302 |
89 | .66209 | .65848 | .65491 | .65139 | .64790 |
90 | .67638 | .67287 | .66939 | .66596 | .66256 |
91 | .69032 | .68691 | .68353 | .68019 | .67689 |
92 | .70342 | .70011 | .69683 | .69359 | .69038 |
93 | .71539 | .71217 | .70899 | .70584 | .70271 |
94 | .72612 | .72299 | .71989 | .71683 | .71379 |
95 | .73550 | .43245 | .72943 | .72643 | .72347 |
96 | .74337 | .74039 | .73743 | .73450 | .73160 |
97 | .75041 | .74748 | .74458 | .74171 | .73886 |
98 | .74652 | .75364 | .75079 | .74797 | .74517 |
99 | .76224 | .75941 | .75660 | .75382 | .75106 |
100 | .76791 | .76513 | .76237 | .75963 | .75692 |
101 | .77280 | .77005 | .76732 | .67462 | .76194 |
102 | .77804 | .77532 | .77263 | .76996 | .76732 |
103 | .78485 | .78218 | .77954 | .77692 | .77432 |
104 | .79117 | .78854 | .78594 | .78335 | .78078 |
105 | .80103 | .79848 | .78595 | .79343 | .79093 |
106 | .81764 | .81524 | .81285 | .81048 | .80813 |
107 | .84137 | .93921 | .83706 | .83493 | .83281 |
108 | .88020 | .87851 | .87682 | .87515 | .87348 |
109 | .94563 | .94484 | .94405 | .94326 | .94248 |
Table G
Table G—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989
(1) Age | (2) Yearly rate of return | ||||
---|---|---|---|---|---|
13.2% | 13.4% | 13.6% | 13.8% | 14.0% | |
0 | .02442 | .02428 | .02414 | .02402 | .02389 |
1 | .00643 | .00629 | .00617 | .00605 | .00594 |
2 | .00596 | .00582 | .00569 | .00556 | .00544 |
3 | .00583 | .00569 | .00555 | .00542 | .00529 |
4 | .00586 | .00571 | .00556 | .00542 | .00529 |
5 | .00603 | .00587 | .00571 | .00556 | .00542 |
6 | .00630 | .00612 | .00595 | .00580 | .00565 |
7 | .00663 | .00644 | .00626 | .00610 | .00594 |
8 | .00705 | .00685 | .00666 | .00648 | .00631 |
9 | .00757 | .00736 | .00716 | .00697 | .00679 |
10 | .00821 | .00798 | .00777 | .00756 | .00737 |
11 | .00896 | .00872 | .00850 | .00828 | .00807 |
12 | .00983 | .00958 | .00934 | .00911 | .00889 |
13 | .01076 | .01049 | .01024 | .00999 | .00976 |
14 | .01170 | .01141 | .01114 | .01088 | .01064 |
15 | .01258 | .01228 | .01200 | .01172 | .01147 |
16 | .01337 | .01306 | .01276 | .01247 | .01220 |
17 | .01408 | .01375 | .01343 | .01313 | .01284 |
18 | .01471 | .01436 | .01403 | .01371 | .01341 |
19 | .01531 | .01494 | .01459 | .01426 | .01394 |
20 | .01592 | .01553 | .01516 | .01481 | .01447 |
21 | .01655 | .01614 | .01574 | .01537 | .01502 |
22 | .01719 | .01675 | .01634 | .01594 | .01557 |
23 | .01787 | .01741 | .01697 | .01655 | .01615 |
24 | .01863 | .01814 | .01768 | .01723 | .01681 |
25 | .01952 | .01899 | .01850 | .01802 | .01757 |
26 | .02056 | .02000 | .01947 | .01897 | .01849 |
27 | .02177 | .02118 | .02061 | .02008 | .01956 |
28 | .02317 | .02254 | .02194 | .02137 | .02082 |
29 | .02472 | .02405 | .02342 | .02281 | .02223 |
30 | .02645 | .02574 | .02506 | .02441 | .02379 |
31 | .02832 | .02756 | .02684 | .02615 | .02549 |
32 | .03037 | .02957 | .02880 | .02806 | .02736 |
33 | .03261 | .03175 | .03093 | .03015 | .02940 |
34 | .03502 | .03411 | .03324 | .03241 | .03162 |
35 | .03764 | .03668 | .03576 | .03488 | .03403 |
36 | .04048 | .03945 | .03847 | .03754 | .03664 |
37 | .04352 | .04244 | .04140 | .04040 | .03945 |
38 | .04677 | .04563 | .04453 | .04347 | .04246 |
39 | .05024 | .04903 | .04787 | .04675 | .04568 |
40 | .05394 | .05266 | .05143 | .05025 | .04912 |
41 | .05789 | .05653 | .05524 | .05399 | .05279 |
42 | .06212 | .06069 | .05932 | .05800 | .05674 |
43 | .06661 | .06511 | .06366 | .06227 | .06093 |
44 | .07138 | .06980 | .06828 | .06682 | .06541 |
45 | .07642 | .07476 | .07316 | .07162 | .07013 |
46 | .08174 | .08000 | .07832 | .07670 | .07514 |
47 | .08736 | .08553 | .08377 | .08207 | .08042 |
48 | .09331 | .09140 | .08955 | .08776 | .08604 |
49 | .09959 | .09759 | .09565 | .09378 | .09198 |
50 | .10624 | .10414 | .10212 | .10016 | .09827 |
51 | .11322 | .11104 | .10892 | .10688 | .10490 |
52 | .12057 | .11829 | .11608 | .11395 | .11188 |
53 | .12827 | .12590 | .12360 | .12138 | .11922 |
54 | .13631 | .13384 | .13145 | .12913 | .12689 |
55 | .14469 | .14213 | .13964 | .13724 | .13490 |
56 | .15341 | .15075 | .14817 | .14567 | .14324 |
57 | .16250 | .15975 | .15708 | .15448 | .15196 |
58 | .17196 | .16911 | .16634 | .16365 | .16104 |
59 | .18183 | .17888 | .17602 | .17324 | .17053 |
60 | .19210 | .18906 | .18611 | .18323 | .18043 |
61 | .20283 | .19970 | .19665 | .19368 | .19079 |
62 | .21402 | .21079 | .20766 | .20460 | .20162 |
63 | .22568 | .22237 | .21914 | .21600 | .21293 |
64 | .23780 | .23440 | .23109 | .22786 | .22471 |
65 | .25038 | .24690 | .24350 | .24019 | .23695 |
66 | .26342 | .25986 | .25638 | .25298 | .24967 |
67 | .27689 | .27325 | .26970 | .26623 | .26284 |
68 | .29081 | .28711 | .28248 | .27994 | .27647 |
69 | .30523 | .30145 | .29776 | .29415 | .29062 |
70 | .32015 | .31632 | .31257 | .30890 | .30530 |
71 | .33568 | .33179 | .32799 | .32426 | .32061 |
72 | .35182 | .34789 | .34404 | .34027 | .33657 |
73 | .36851 | .36455 | .36066 | .35685 | .35311 |
74 | .38555 | .38156 | .37765 | .37381 | .37004 |
75 | .40278 | .39877 | .39484 | .39098 | .38710 |
76 | .42010 | .41608 | .41213 | .40826 | .40445 |
77 | .43746 | .43344 | .42949 | .42561 | .42179 |
78 | .45489 | .45088 | .44693 | .44305 | .43923 |
79 | .47248 | .46848 | .46454 | .46067 | .45686 |
80 | .49028 | .48631 | .48240 | .47854 | .47475 |
82 | .50818 | .50423 | .50035 | .49653 | .59276 |
82 | .52600 | .52210 | .51826 | .51447 | .51074 |
83 | .54377 | .53992 | .53613 | .53238 | .52869 |
84 | .56160 | .55781 | .55407 | .55038 | .54674 |
85 | .57956 | .57584 | .57216 | .56854 | .56496 |
86 | .59717 | .59353 | .58993 | .58638 | .58287 |
87 | .61385 | .61028 | .60676 | .60328 | .59984 |
88 | .62950 | .62601 | .62256 | .61915 | .61578 |
89 | .64445 | .64104 | .63767 | .63434 | .63105 |
90 | .65920 | .65588 | .65259 | .64934 | .64612 |
91 | .67362 | .67039 | .66719 | .66402 | .66089 |
92 | .68720 | .68405 | .68094 | .67786 | .67481 |
93 | .69962 | .69657 | .69354 | .69054 | .68757 |
94 | .71078 | .70780 | .70485 | .70193 | .69903 |
95 | .72053 | .71763 | .71475 | .71189 | .70906 |
96 | .72872 | .72587 | .72305 | .72026 | .71748 |
97 | .73604 | .73325 | .73048 | .72773 | .72501 |
98 | .74239 | .73964 | .73692 | .73422 | .73154 |
99 | .74833 | .74562 | .74294 | .74028 | .73764 |
100 | .75423 | .75156 | .74892 | .74630 | .74370 |
101 | .75928 | .75664 | .75403 | .75144 | .74887 |
102 | .76469 | .76209 | .75950 | .75694 | .75440 |
103 | .77174 | .76918 | .76664 | .76413 | .76163 |
104 | .77824 | .77571 | .77320 | .77071 | .76824 |
105 | .78845 | .78599 | .78354 | .78111 | .77870 |
106 | .80579 | .80346 | .80115 | .79885 | .79657 |
107 | .83070 | .82860 | .82652 | .82444 | .82238 |
108 | .87182 | .87016 | .86852 | .86688 | .86525 |
109 | .94170 | .94092 | .94014 | .93937 | .93860 |
(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. See, however, §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)(5) 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. If the valuation date of a transfer to a pooled income fund is after April 30, 1989, and before June 10, 1994, a transferor can rely on Notice 89-24, 1989-1 C.B. 660, or Notice 89-60, 1989-1 C.B. 700, in valuing the transferred interest. (See §601.601(d)(2)(ii)(b) of this chapter.)
(2) 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 80CNSMT in §20.2031-7A(e)(4) of this chapter (Estate Tax Regulations); 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. The provisions of §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 §1.642(c)-6(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 §1.642(c)-6(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 §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 §1.642(c)-6(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]
Age | Interest rate | |||||||||
---|---|---|---|---|---|---|---|---|---|---|
4.2% | 4.4% | 4.6% | 4.8% | 5.0% | 5.2% | 5.4% | 5.6% | 5.8% | 6.0% | |
0 | .07389 | .06749 | .06188 | .05695 | .05261 | .04879 | .04541 | .04243 | .03978 | .03744 |
1 | .06494 | .05832 | .05250 | .04738 | .04287 | .03889 | .03537 | .03226 | .02950 | .02705 |
2 | .06678 | .05999 | .05401 | .04874 | .04410 | .03999 | .03636 | .03314 | .03028 | .02773 |
3 | .06897 | .06200 | .05587 | .05045 | .04567 | .04143 | .03768 | .03435 | .03139 | .02875 |
4 | .07139 | .06425 | .05796 | .05239 | .04746 | .04310 | .03922 | .03578 | .03271 | .02998 |
5 | .07401 | .06669 | .06023 | .05451 | .04944 | .04494 | .04094 | .03738 | .03421 | .03137 |
6 | .07677 | .06928 | .06265 | .05677 | .05156 | .04692 | .04279 | .03911 | .03583 | .03289 |
7 | .07968 | .07201 | .06521 | .05918 | .05381 | .04903 | .04477 | .04097 | .03757 | .03453 |
8 | .08274 | .07489 | .06792 | .06172 | .05621 | .05129 | .04689 | .04297 | .03945 | .03630 |
9 | .08597 | .07794 | .07079 | .06443 | .05876 | .05370 | .04917 | .04511 | .04148 | .03821 |
10 | .08936 | .08115 | .07383 | .06730 | .06147 | .05626 | .05159 | .04741 | .04365 | .04027 |
11 | .09293 | .08453 | .07704 | .07035 | .06436 | .05900 | .05419 | .04988 | .04599 | .04250 |
12 | .09666 | .08807 | .08040 | .07354 | .06739 | .06188 | .05693 | .05248 | .04847 | .04486 |
13 | .10049 | .09172 | .08387 | .07684 | .07053 | .06487 | .05977 | .05518 | .05104 | .04731 |
14 | .10437 | .09541 | .08738 | .08017 | .07370 | .06788 | .06263 | .05791 | .05364 | .04978 |
15 | .10827 | .09912 | .09090 | .08352 | .07688 | .07090 | .06551 | .06064 | .05623 | .05225 |
16 | .11220 | .10285 | .09445 | .08689 | .08008 | .07394 | .06839 | .06337 | .05883 | .05472 |
17 | .11615 | .10661 | .09802 | .09028 | .08330 | .07699 | .07129 | .06612 | .06144 | .05719 |
18 | .12017 | .11043 | .10165 | .09373 | .08656 | .08009 | .07422 | .06890 | .06408 | .05969 |
19 | .12428 | .11434 | .10537 | .09726 | .08992 | .08327 | .07724 | .07177 | .06679 | .06226 |
20 | .12850 | .11836 | .10919 | .10089 | .09337 | .08654 | .08035 | .07471 | .06959 | .06492 |
21 | .13282 | .12248 | .11311 | .10462 | .09692 | .08991 | .08355 | .07775 | .07247 | .06765 |
22 | .13728 | .12673 | .11717 | .10848 | .10059 | .09341 | .08686 | .08090 | .07546 | .07049 |
23 | .14188 | .13113 | .12136 | .11248 | .10440 | .09703 | .09032 | .08418 | .07858 | .07345 |
24 | .14667 | .13572 | .12575 | .11667 | .10839 | .10084 | .09395 | .08764 | .08187 | .07659 |
25 | .15167 | .14051 | .13034 | .12106 | .11259 | .10486 | .09778 | .09130 | .08536 | .07991 |
26 | .15690 | .14554 | .13517 | .12569 | .11703 | .10910 | .10184 | .09518 | .08907 | .08346 |
27 | .16237 | .15081 | .14024 | .13056 | .12171 | .11359 | .10614 | .09930 | .09302 | .08724 |
28 | .16808 | .15632 | .14555 | .13567 | .12662 | .11831 | .11068 | .10366 | .09720 | .09125 |
29 | .17404 | .16208 | .15110 | .14104 | .13179 | .12329 | .11547 | .10827 | .10163 | .09551 |
30 | .18025 | .16808 | .15692 | .14665 | .13721 | .12852 | .12051 | .11313 | .10631 | .10002 |
31 | .18672 | .17436 | .16300 | .15255 | .14291 | .13403 | .12584 | .11827 | .11127 | .10480 |
32 | .19344 | .18090 | .16935 | .15870 | .14888 | .13980 | .13142 | .12367 | .11650 | .10985 |
33 | .20044 | .18772 | .17598 | .16514 | .15513 | .14587 | .13730 | .12936 | .12201 | .11519 |
34 | .20770 | .19480 | .18287 | .17185 | .16165 | .15221 | .14345 | .13533 | .12780 | .12080 |
35 | .21522 | .20215 | .19005 | .17884 | .16846 | .15883 | .14989 | .14159 | .13388 | .12670 |
36 | .22299 | .20974 | .19747 | .18609 | .17552 | .16571 | .15660 | .14812 | .14022 | .13287 |
37 | .23101 | .21760 | .20516 | .19360 | .18286 | .17288 | .16358 | .15492 | .14685 | .13933 |
38 | .23928 | .22572 | .21311 | .20139 | .19048 | .18032 | .17085 | .16201 | .15377 | .14607 |
39 | .24780 | .23409 | .22133 | .20945 | .19837 | .18804 | .17840 | .16939 | .16097 | .15310 |
40 | .25658 | .24273 | .22982 | .21778 | .20654 | .19605 | .18624 | .17706 | .16847 | .16043 |
41 | .26560 | .25163 | .23858 | .22639 | .21499 | .20434 | .19436 | .18502 | .17627 | .16806 |
42 | .27486 | .26076 | .24758 | .23525 | .22370 | .21289 | .20276 | .19326 | .18434 | .17597 |
43 | .28435 | .27013 | .25683 | .24436 | .23268 | .22172 | .21143 | .20177 | .19270 | .18416 |
44 | .29407 | .27975 | .26633 | .25373 | .24191 | .23081 | .22038 | .21057 | .20134 | .19265 |
45 | .30402 | .28961 | .27608 | .26337 | .25142 | .24019 | .22962 | .21966 | .21028 | .20144 |
46 | .31420 | .29970 | .28608 | .27326 | .26120 | .24983 | .23913 | .22904 | .21951 | .21053 |
47 | .32460 | .31004 | .29632 | .28341 | .27123 | .25975 | .24892 | .23870 | .22904 | .21991 |
48 | .33521 | .32058 | .30679 | .29379 | .28151 | .26992 | .25897 | .24862 | .23883 | .22957 |
49 | .34599 | .33132 | .31746 | .30438 | .29201 | .28032 | .26926 | .25879 | .24888 | .23949 |
50 | .35695 | .34224 | .32833 | .31518 | .30273 | .29094 | .27978 | .26921 | .25918 | .24966 |
51 | .36809 | .35335 | .33940 | .32619 | .31367 | .30180 | .29055 | .27987 | .26973 | .26010 |
52 | .37944 | .36468 | .35070 | .33744 | .32486 | .31292 | .30158 | .29081 | .28057 | .27083 |
53 | .39098 | .37622 | .36222 | .34892 | .33629 | .32429 | .31288 | .30203 | .29170 | .28186 |
54 | .40269 | .38794 | .37393 | .36062 | .34795 | .33590 | .32442 | .31349 | .30308 | .29316 |
55 | .41457 | .39985 | .38585 | .37252 | .35983 | .34774 | .33621 | .32522 | .31474 | .30473 |
56 | .42662 | .41194 | .39796 | .38464 | .37193 | .35981 | .34824 | .33720 | .32666 | .31658 |
57 | .43884 | .42422 | .41028 | .39697 | .38426 | .37213 | .36053 | .34945 | .33885 | .32872 |
58 | .45123 | .43668 | .42279 | .40951 | .39682 | .38468 | .37307 | .36196 | .35132 | .34114 |
59 | .46377 | .44931 | .43547 | .42224 | .40958 | .39745 | .38584 | .37471 | .36405 | .35383 |
60 | .47643 | .46206 | .44830 | .43513 | .42250 | .41040 | .39880 | .38767 | .37699 | .36674 |
61 | .48916 | .47491 | .46124 | .44814 | .43556 | .42350 | .41192 | .40080 | .39012 | .37985 |
62 | .50196 | .48783 | .47427 | .46124 | .44874 | .43672 | .42518 | .41408 | .40340 | .39314 |
63 | .51480 | .50081 | .48736 | .47444 | .46201 | .45006 | .43856 | .42749 | .41684 | .40658 |
64 | .52770 | .51386 | .50054 | .48773 | .47540 | .46352 | .45208 | .44105 | .43043 | .42019 |
65 | .54069 | .52701 | .51384 | .50115 | .48892 | .47713 | .46577 | .45480 | .44422 | .43401 |
66 | .55378 | .54029 | .52727 | .51472 | .50262 | .49093 | .47965 | .46876 | .45824 | .44808 |
67 | .56697 | .55368 | .54084 | .52845 | .51648 | .50491 | .49373 | .48293 | .47248 | .46238 |
68 | .58026 | .56717 | .55453 | .54231 | .53049 | .51905 | .50800 | .49729 | .48694 | .47691 |
69 | .59358 | .58072 | .56828 | .55624 | .54459 | .53330 | .52238 | .51179 | .50154 | .49160 |
70 | .60689 | .59427 | .58205 | .57021 | .55874 | .54762 | .53683 | .52638 | .51624 | .50641 |
71 | .62014 | .60778 | .59578 | .58415 | .57287 | .56193 | .55131 | .54100 | .53099 | .52126 |
72 | .63334 | .62123 | .60948 | .59808 | .58700 | .57624 | .56579 | .55563 | .54577 | .53617 |
73 | .64648 | .63465 | .62315 | .61198 | .60112 | .59056 | .58029 | .57030 | .56059 | .55113 |
74 | .65961 | .64806 | .63682 | .62590 | .61527 | .60492 | .59485 | .58504 | .57550 | .56620 |
75 | .67274 | .66149 | .65054 | .63987 | .62948 | .61936 | .60950 | .59990 | .59053 | .58140 |
76 | .68589 | .67495 | .66429 | .65390 | .64377 | .63390 | .62427 | .61487 | .60570 | .59676 |
77 | .69903 | .68841 | .67806 | .66796 | .65811 | .64849 | .63910 | .62993 | .62097 | .61223 |
78 | .71209 | .70182 | .69179 | .68199 | .67242 | .66307 | .65393 | .64501 | .63628 | .62775 |
79 | .72500 | .71507 | .70537 | .69588 | .68660 | .67754 | .66867 | .65999 | .65151 | .64321 |
80 | .73768 | .72809 | .71872 | .70955 | .70058 | .69180 | .68320 | .67479 | .66655 | .65849 |
81 | .75001 | .74077 | .73173 | .72288 | .71422 | .70573 | .69741 | .68926 | .68128 | .67345 |
82 | .76195 | .75306 | .74435 | .73582 | .72746 | .71926 | .71123 | .70335 | .69562 | .68804 |
83 | .77346 | .76491 | .75654 | .74832 | .74026 | .73236 | .72460 | .71699 | .70952 | .70219 |
84 | .78456 | .77636 | .76831 | .76041 | .75265 | .74503 | .73756 | .73021 | .72300 | .71592 |
85 | .79530 | .78743 | .77971 | .77212 | .76466 | .75733 | .75014 | .74306 | .73611 | .72928 |
86 | .80560 | .79806 | .79065 | .78337 | .77621 | .76917 | .76225 | .75544 | .74875 | .74216 |
87 | .81535 | .80813 | .80103 | .79404 | .78717 | .78041 | .77375 | .76720 | .76076 | .75442 |
88 | .82462 | .81771 | .81090 | .80420 | .79760 | .79111 | .78472 | .77842 | .77223 | .76612 |
89 | .83356 | .82694 | .82043 | .81401 | .80769 | .80147 | .79533 | .78929 | .78334 | .77747 |
90 | .84225 | .83593 | .82971 | .82357 | .81753 | .81157 | .80570 | .79991 | .79420 | .78857 |
91 | .85058 | .84455 | .83861 | .83276 | .82698 | .82129 | .81567 | .81013 | .80466 | .79927 |
92 | .85838 | .85263 | .84696 | .84137 | .83585 | .83040 | .82503 | .81973 | .81449 | .80933 |
93 | .86557 | .86009 | .85467 | .84932 | .84405 | .83884 | .83370 | .82862 | .82360 | .81865 |
94 | .87212 | .86687 | .86169 | .85657 | .85152 | .84653 | .84160 | .83673 | .83192 | .82717 |
95 | .87801 | .87298 | .86801 | .86310 | .85825 | .85345 | .84872 | .84404 | .83941 | .83484 |
96 | .88322 | .87838 | .87360 | .86888 | .86420 | .85959 | .85502 | .85051 | .84605 | .84165 |
97 | .88795 | .88328 | .87867 | .87411 | .86961 | .86515 | .86074 | .85639 | .85208 | .84782 |
98 | .89220 | .88769 | .88323 | .87883 | .87447 | .87016 | .86589 | .86167 | .85750 | .85337 |
99 | .89612 | .89176 | .88745 | .88318 | .87895 | .87478 | .87064 | .86656 | .86251 | .85850 |
100 | .89977 | .89555 | .89136 | .88722 | .88313 | .87908 | .87506 | .87109 | .86716 | .86327 |
101 | .90326 | .89917 | .89511 | .89110 | .88712 | .88318 | .87929 | .87543 | .87161 | .86783 |
102 | .90690 | .90294 | .89901 | .89513 | .89128 | .88746 | .88369 | .87995 | .87624 | .87257 |
103 | .91076 | .90694 | .90315 | .89940 | .89569 | .89200 | .88835 | .88474 | .88116 | .87760 |
104 | .91504 | .91138 | .90775 | .90415 | .90058 | .89704 | .89354 | .89006 | .88661 | .88319 |
105 | .92027 | .91681 | .91337 | .90996 | .90658 | .90322 | .89989 | .89659 | .89331 | .89006 |
106 | .92763 | .92445 | .92130 | .91816 | .91506 | .91197 | .90890 | .90586 | .90284 | .89983 |
107 | .93799 | .93523 | .93249 | .92977 | .92707 | .92438 | .92170 | .91905 | .91641 | .91378 |
108 | .95429 | .95223 | .95018 | .94814 | .94611 | .94409 | .94208 | .94008 | .93809 | .93611 |
109 | .97985 | .97893 | .97801 | .97710 | .97619 | .97529 | .97438 | .97348 | .97259 | .97170 |
Table S—Based on Life Table 80CNSMT Single Life Remainder Factors
[Applicable After April 30, 1989, and Before May 1, 1999]
Age | Interest rate | |||||||||
---|---|---|---|---|---|---|---|---|---|---|
6.2% | 6.4% | 6.6% | 6.8% | 7.0% | 7.2% | 7.4% | 7.6% | 7.8% | 8.0% | |
0 | .03535 | .03349 | .03183 | .03035 | .02902 | .02783 | .02676 | .02579 | .02492 | .02413 |
1 | .02486 | .02292 | .02119 | .01963 | .01824 | .01699 | .01587 | .01486 | .01395 | .01312 |
2 | .02547 | .02345 | .02164 | .02002 | .01857 | .01727 | .01609 | .01504 | .01408 | .01321 |
3 | .02640 | .02429 | .02241 | .02073 | .01921 | .01785 | .01662 | .01552 | .01451 | .01361 |
4 | .02753 | .02535 | .02339 | .02163 | .02005 | .01863 | .01735 | .01619 | .01514 | .01418 |
5 | .02883 | .02656 | .02453 | .02269 | .02105 | .01956 | .01822 | .01700 | .01590 | .01490 |
6 | .03026 | .02790 | .02578 | .02387 | .02215 | .02060 | .01919 | .01792 | .01677 | .01572 |
7 | .03180 | .02935 | .02714 | .02515 | .02336 | .02174 | .02027 | .01894 | .01773 | .01664 |
8 | .03347 | .03092 | .02863 | .02656 | .02469 | .02300 | .02146 | .02007 | .01881 | .01766 |
9 | .03528 | .03263 | .03025 | .02810 | .02615 | .02438 | .02278 | .02133 | .02000 | .01880 |
10 | .03723 | .03449 | .03201 | .02977 | .02774 | .02590 | .02423 | .02271 | .02133 | .02006 |
11 | .03935 | .03650 | .03393 | .03160 | .02949 | .02757 | .02583 | .02424 | .02279 | .02147 |
12 | .04160 | .03865 | .03598 | .03356 | .03136 | .02936 | .02755 | .02589 | .02438 | .02299 |
13 | .04394 | .04088 | .03811 | .03560 | .03331 | .03123 | .02934 | .02761 | .02603 | .02458 |
14 | .04629 | .04312 | .04025 | .03764 | .03527 | .03311 | .03113 | .02933 | .02768 | .02617 |
15 | .04864 | .04536 | .04238 | .03968 | .03721 | .03496 | .03290 | .03103 | .02930 | .02773 |
16 | .05099 | .04759 | .04451 | .04170 | .03913 | .03679 | .03466 | .03270 | .03090 | .02926 |
17 | .05333 | .04982 | .04662 | .04370 | .04104 | .03861 | .03638 | .03434 | .03247 | .03075 |
18 | .05570 | .05207 | .04875 | .04573 | .04296 | .04044 | .03812 | .03599 | .03404 | .03225 |
19 | .05814 | .05438 | .05095 | .04781 | .04494 | .04231 | .03990 | .03769 | .03565 | .03378 |
20 | .06065 | .05677 | .05321 | .04996 | .04698 | .04424 | .04173 | .03943 | .03731 | .03535 |
21 | .06325 | .05922 | .05554 | .05217 | .04907 | .04623 | .04362 | .04122 | .03901 | .03697 |
22 | .06594 | .06178 | .05797 | .05447 | .05126 | .04831 | .04559 | .04309 | .04078 | .03865 |
23 | .06876 | .06446 | .06051 | .05688 | .05355 | .05048 | .04766 | .04505 | .04265 | .04042 |
24 | .07174 | .06729 | .06321 | .05945 | .05599 | .05281 | .04987 | .04715 | .04465 | .04233 |
25 | .07491 | .07031 | .06609 | .06219 | .05861 | .05530 | .05224 | .04941 | .04680 | .04438 |
26 | .07830 | .07355 | .06918 | .06515 | .06142 | .05799 | .05481 | .05187 | .04915 | .04662 |
27 | .08192 | .07702 | .07250 | .06832 | .06446 | .06090 | .05759 | .05454 | .05170 | .04906 |
28 | .08577 | .08071 | .07603 | .07171 | .06772 | .06402 | .06059 | .05740 | .05445 | .05170 |
29 | .08986 | .08464 | .07981 | .07534 | .07120 | .06736 | .06380 | .06049 | .05742 | .05456 |
30 | .09420 | .08882 | .08383 | .07921 | .07492 | .07095 | .06725 | .06381 | .06061 | .05763 |
31 | .09881 | .09327 | .08812 | .08335 | .07891 | .07479 | .07095 | .06738 | .06405 | .06095 |
32 | .10369 | .09797 | .09267 | .08774 | .08315 | .07888 | .07491 | .07120 | .06774 | .06451 |
33 | .10885 | .10297 | .09750 | .09241 | .08767 | .08325 | .07913 | .07529 | .07170 | .06834 |
34 | .11430 | .10824 | .10261 | .09736 | .09246 | .08790 | .08363 | .07964 | .07592 | .07243 |
35 | .12002 | .11380 | .10800 | .10259 | .09754 | .09282 | .08841 | .08428 | .08041 | .07679 |
36 | .12602 | .11963 | .11366 | .10809 | .10288 | .09800 | .09344 | .08917 | .08516 | .08140 |
37 | .13230 | .12574 | .11961 | .11387 | .10850 | .10347 | .09876 | .09433 | .09018 | .08628 |
38 | .13887 | .13214 | .12584 | .11994 | .11441 | .10922 | .10436 | .09978 | .09549 | .09145 |
39 | .14573 | .13883 | .13237 | .12630 | .12061 | .11527 | .11025 | .10553 | .10109 | .09690 |
40 | .15290 | .14583 | .13920 | .13297 | .12712 | .12162 | .11644 | .11157 | .10698 | .10266 |
41 | .16036 | .15312 | .14633 | .13994 | .13393 | .12827 | .12294 | .11792 | .11318 | .10871 |
42 | .16810 | .16071 | .15375 | .14720 | .14103 | .13522 | .12973 | .12456 | .11967 | .11505 |
43 | .17614 | .16858 | .16146 | .15475 | .14842 | .14245 | .13682 | .13149 | .12645 | .12169 |
44 | .18447 | .17675 | .16948 | .16261 | .15613 | .15000 | .14421 | .13873 | .13355 | .12864 |
45 | .19310 | .18524 | .17780 | .17078 | .16414 | .15787 | .15192 | .14630 | .14096 | .13591 |
46 | .20204 | .19402 | .18644 | .17926 | .17247 | .16604 | .15995 | .15418 | .14870 | .14350 |
47 | .21128 | .20311 | .19538 | .18806 | .18112 | .17454 | .16830 | .16238 | .15676 | .15141 |
48 | .22080 | .21249 | .20462 | .19716 | .19007 | .18335 | .17696 | .17090 | .16513 | .15964 |
49 | .23059 | .22214 | .21413 | .20653 | .19930 | .19244 | .18591 | .17970 | .17379 | .16816 |
50 | .24063 | .23206 | .22391 | .21617 | .20881 | .20180 | .19514 | .18879 | .18274 | .17697 |
51 | .25095 | .24225 | .23398 | .22610 | .21861 | .21147 | .20466 | .19818 | .19199 | .18609 |
52 | .26157 | .25275 | .24436 | .23636 | .22874 | .22147 | .21453 | .20791 | .20159 | .19556 |
53 | .27249 | .26357 | .25505 | .24694 | .23919 | .23180 | .22474 | .21799 | .21154 | .20537 |
54 | .28369 | .27466 | .26604 | .25782 | .24995 | .24244 | .23526 | .22839 | .22181 | .21552 |
55 | .29518 | .28605 | .27734 | .26900 | .26103 | .25341 | .24611 | .23912 | .23243 | .22601 |
56 | .30695 | .29774 | .28893 | .28050 | .27242 | .26469 | .25728 | .25019 | .24338 | .23685 |
57 | .31902 | .30973 | .30084 | .29232 | .28415 | .27632 | .26881 | .26161 | .25469 | .24805 |
58 | .33138 | .32203 | .31306 | .30446 | .29621 | .28829 | .28069 | .27339 | .26637 | .25962 |
59 | .34402 | .33461 | .32558 | .31691 | .30859 | .30059 | .29290 | .28550 | .27839 | .27155 |
60 | .35690 | .34745 | .33836 | .32963 | .32124 | .31317 | .30540 | .29792 | .29073 | .28379 |
61 | .36999 | .36050 | .35137 | .34259 | .33414 | .32601 | .31817 | .31062 | .30334 | .29633 |
62 | .38325 | .37374 | .36458 | .35576 | .34726 | .33907 | .33117 | .32356 | .31621 | .30912 |
63 | .39669 | .38717 | .37799 | .36913 | .36060 | .35236 | .34441 | .33674 | .32933 | .32217 |
64 | .41031 | .40078 | .39159 | .38272 | .37415 | .36588 | .35789 | .35016 | .34270 | .33548 |
65 | .42416 | .41464 | .40545 | .39656 | .38798 | .37968 | .37166 | .36390 | .35639 | .34912 |
66 | .43825 | .42876 | .41958 | .41070 | .40211 | .39380 | .38576 | .37797 | .37043 | .36312 |
67 | .45260 | .44315 | .43399 | .42513 | .41655 | .40824 | .40019 | .39238 | .38482 | .37749 |
68 | .46720 | .45779 | .44868 | .43985 | .43129 | .42299 | .41494 | .40713 | .39956 | .39221 |
69 | .48197 | .47263 | .46357 | .45478 | .44625 | .43798 | .42995 | .42215 | .41458 | .40722 |
70 | .49686 | .48760 | .47861 | .46988 | .46140 | .45316 | .44516 | .43738 | .42983 | .42248 |
71 | .51182 | .50265 | .49374 | .48508 | .47666 | .46847 | .46051 | .45276 | .44523 | .43790 |
72 | .52685 | .51778 | .50896 | .50038 | .49203 | .48390 | .47599 | .46829 | .46079 | .45349 |
73 | .54194 | .53298 | .52426 | .51578 | .50751 | .49946 | .49161 | .48397 | .47652 | .46926 |
74 | .55714 | .54832 | .53972 | .53134 | .52317 | .51520 | .50744 | .49986 | .49247 | .48527 |
75 | .57250 | .56382 | .55536 | .54710 | .53904 | .53118 | .52351 | .51601 | .50870 | .50156 |
76 | .58803 | .57951 | .57120 | .56308 | .55515 | .54740 | .53984 | .53245 | .52522 | .51817 |
77 | .60369 | .59535 | .58720 | .57923 | .57144 | .56383 | .55639 | .54912 | .54200 | .53504 |
78 | .61942 | .61126 | .60329 | .59549 | .58787 | .58040 | .57310 | .56596 | .55896 | .55212 |
79 | .63508 | .62713 | .61935 | .61174 | .60428 | .59698 | .58983 | .58283 | .57597 | .56925 |
80 | .65059 | .64285 | .63527 | .62785 | .62058 | .61345 | .60646 | .59961 | .59290 | .58632 |
81 | .66579 | .65827 | .65090 | .64368 | .63659 | .62965 | .62283 | .61615 | .60959 | .60316 |
82 | .68061 | .67332 | .66616 | .65914 | .65226 | .64550 | .63886 | .63235 | .62595 | .61968 |
83 | .69499 | .68793 | .68099 | .67418 | .66749 | .66092 | .65447 | .64813 | .64191 | .63579 |
84 | .70896 | .70213 | .69541 | .68881 | .68233 | .67595 | .66969 | .66353 | .65748 | .65153 |
85 | .72256 | .71596 | .70947 | .70308 | .69681 | .69063 | .68456 | .67859 | .67271 | .66693 |
86 | .73569 | .72931 | .72305 | .71688 | .71081 | .70484 | .69896 | .69318 | .68748 | .68188 |
87 | .74818 | .74204 | .73599 | .73003 | .72417 | .71839 | .71271 | .70711 | .70159 | .69616 |
88 | .76011 | .75419 | .74836 | .74261 | .73695 | .73137 | .72588 | .72046 | .71512 | .70986 |
89 | .77169 | .76599 | .76037 | .75484 | .74938 | .74400 | .73870 | .73347 | .72831 | .72323 |
90 | .78302 | .77755 | .77215 | .76683 | .76158 | .75640 | .75129 | .74625 | .74128 | .73638 |
91 | .79395 | .78870 | .78352 | .77842 | .77337 | .76840 | .76349 | .75864 | .75385 | .74913 |
92 | .80423 | .79920 | .79423 | .78933 | .78449 | .77971 | .77499 | .77033 | .76572 | .76118 |
93 | .81377 | .80894 | .80417 | .79946 | .79481 | .79022 | .78568 | .78120 | .77677 | .77239 |
94 | .82247 | .81784 | .81325 | .80873 | .80425 | .79983 | .79547 | .79115 | .78688 | .78266 |
95 | .83033 | .82586 | .82145 | .81709 | .81278 | .80852 | .80431 | .80014 | .79602 | .79195 |
96 | .83729 | .83298 | .82872 | .82451 | .82034 | .81622 | .81215 | .80812 | .80414 | .80019 |
97 | .84361 | .83944 | .83532 | .83124 | .82721 | .82322 | .81927 | .81537 | .81151 | .80769 |
98 | .84929 | .84525 | .84126 | .83730 | .83339 | .82952 | .82569 | .82190 | .81815 | .81443 |
99 | .85454 | .85062 | .84674 | .84290 | .83910 | .83534 | .83161 | .82792 | .82427 | .82066 |
100 | .85942 | .85561 | .85184 | .84810 | .84440 | .84074 | .83711 | .83352 | .82997 | .82644 |
101 | .86408 | .86037 | .85670 | .85306 | .84946 | .84589 | .84236 | .83886 | .83539 | .83196 |
102 | .86894 | .86534 | .86177 | .85823 | .85473 | .85126 | .84782 | .84442 | .84104 | .83770 |
103 | .87408 | .87060 | .86714 | .86371 | .86032 | .85695 | .85362 | .85031 | .84703 | .84378 |
104 | .87980 | .87644 | .87311 | .86980 | .86653 | .86328 | .86005 | .85686 | .85369 | .85054 |
105 | .88684 | .88363 | .88046 | .87731 | .87418 | .87108 | .86800 | .86494 | .86191 | .85890 |
106 | .89685 | .89389 | .89095 | .88804 | .88514 | .88226 | .87940 | .87656 | .87374 | .87094 |
107 | .91117 | .90858 | .90600 | .90344 | .90089 | .89836 | .89584 | .89334 | .89085 | .88838 |
108 | .93414 | .93217 | .93022 | .92828 | .92634 | .92442 | .92250 | .92060 | .91870 | .91681 |
109 | .97081 | .96992 | .96904 | .96816 | .96729 | .96642 | .96555 | .96468 | .96382 | .96296 |
Table S—Based on Life Table 80CNSMT Single Life Remainder Factors
[Applicable After April 30, 1989, and Before May 1, 1999]
Age | Interest rate | |||||||||
---|---|---|---|---|---|---|---|---|---|---|
8.2% | 8.4% | 8.6% | 8.8% | 9.0% | 9.2% | 9.4% | 9.6% | 9.8% | 10.0% | |
0 | .02341 | .02276 | .02217 | .02163 | .02114 | .02069 | .02027 | .01989 | .01954 | .01922 |
1 | .01237 | .01170 | .01108 | .01052 | .01000 | .00953 | .00910 | .00871 | .00834 | .00801 |
2 | .01243 | .01172 | .01107 | .01048 | .00994 | .00944 | .00899 | .00857 | .00819 | .00784 |
3 | .01278 | .01203 | .01135 | .01073 | .01016 | .00964 | .00916 | .00872 | .00832 | .00795 |
4 | .01332 | .01253 | .01182 | .01116 | .01056 | .01001 | .00951 | .00904 | .00862 | .00822 |
5 | .01400 | .01317 | .01241 | .01172 | .01109 | .01051 | .00998 | .00949 | .00904 | .00862 |
6 | .01477 | .01390 | .01310 | .01238 | .01171 | .01110 | .01054 | .01002 | .00954 | .00910 |
7 | .01563 | .01472 | .01389 | .01312 | .01242 | .01178 | .01118 | .01064 | .01013 | .00966 |
8 | .01660 | .01564 | .01477 | .01396 | .01322 | .01254 | .01192 | .01134 | .01081 | .01031 |
9 | .01770 | .01669 | .01577 | .01492 | .01414 | .01342 | .01276 | .01216 | .01159 | .01107 |
10 | .01891 | .01785 | .01688 | .01599 | .01517 | .01442 | .01372 | .01308 | .01249 | .01194 |
11 | .02026 | .01915 | .01814 | .01720 | .01634 | .01555 | .01481 | .01414 | .01351 | .01293 |
12 | .02173 | .02056 | .01950 | .01852 | .01761 | .01678 | .01601 | .01529 | .01463 | .01402 |
13 | .02326 | .02204 | .02092 | .01989 | .01895 | .01807 | .01726 | .01651 | .01582 | .01517 |
14 | .02478 | .02351 | .02234 | .02126 | .02027 | .01935 | .01850 | .01771 | .01698 | .01630 |
15 | .02628 | .02495 | .02372 | .02259 | .02155 | .02058 | .01969 | .01886 | .01810 | .01738 |
16 | .02774 | .02635 | .02507 | .02388 | .02279 | .02178 | .02084 | .01997 | .01917 | .01842 |
17 | .02917 | .02772 | .02637 | .02513 | .02399 | .02293 | .02194 | .02103 | .02018 | .01940 |
18 | .03059 | .02907 | .02767 | .02637 | .02517 | .02406 | .02302 | .02207 | .02118 | .02035 |
19 | .03205 | .03046 | .02899 | .02763 | .02637 | .02521 | .02412 | .02312 | .02218 | .02131 |
20 | .03355 | .03188 | .03035 | .02892 | .02760 | .02638 | .02524 | .02419 | .02320 | .02229 |
21 | .03509 | .03334 | .03173 | .03024 | .02886 | .02758 | .02638 | .02527 | .02424 | .02328 |
22 | .03669 | .03487 | .03318 | .03162 | .03017 | .02882 | .02757 | .02640 | .02532 | .02430 |
23 | .03837 | .03646 | .03470 | .03306 | .03154 | .03013 | .02881 | .02759 | .02644 | .02538 |
24 | .04018 | .03819 | .03634 | .03463 | .03303 | .03155 | .03016 | .02888 | .02767 | .02655 |
25 | .04214 | .04006 | .03812 | .03633 | .03465 | .03309 | .03164 | .03029 | .02902 | .02784 |
26 | .04428 | .04210 | .04008 | .03820 | .03644 | .03481 | .03328 | .03186 | .03052 | .02928 |
27 | .04662 | .04434 | .04223 | .04025 | .03841 | .03670 | .03509 | .03360 | .03219 | .03088 |
28 | .04915 | .04677 | .04456 | .04249 | .04056 | .03876 | .03708 | .03550 | .03403 | .03264 |
29 | .05189 | .04941 | .04709 | .04493 | .04291 | .04102 | .03925 | .03760 | .03604 | .03458 |
30 | .05485 | .05226 | .04984 | .04757 | .04546 | .04348 | .04162 | .03988 | .03825 | .03671 |
31 | .05805 | .05535 | .05282 | .05045 | .04824 | .04616 | .04421 | .04238 | .04067 | .03905 |
32 | .06149 | .05867 | .05603 | .05356 | .05124 | .04906 | .04702 | .04510 | .04329 | .04160 |
33 | .06520 | .06226 | .05950 | .05692 | .05449 | .05221 | .05007 | .04806 | .04616 | .04438 |
34 | .06916 | .06609 | .06322 | .06052 | .05799 | .05560 | .05336 | .05125 | .04926 | .04738 |
35 | .07339 | .07020 | .06720 | .06439 | .06174 | .05925 | .05690 | .05469 | .05260 | .05063 |
36 | .07787 | .07455 | .07143 | .06850 | .06573 | .06313 | .06068 | .05836 | .05617 | .05411 |
37 | .08262 | .07917 | .07593 | .07287 | .06999 | .06727 | .06470 | .06228 | .05999 | .05783 |
38 | .08765 | .08407 | .08069 | .07751 | .07451 | .07167 | .06899 | .06646 | .06407 | .06180 |
39 | .09296 | .08925 | .08574 | .08243 | .07931 | .07635 | .07356 | .07092 | .06841 | .06604 |
40 | .09858 | .09472 | .09109 | .08765 | .08440 | .08132 | .07841 | .07565 | .07303 | .07055 |
41 | .10449 | .10050 | .09673 | .09316 | .08978 | .08658 | .08355 | .08067 | .07794 | .07535 |
42 | .11069 | .10656 | .10265 | .09895 | .09544 | .09212 | .08896 | .08596 | .08312 | .08041 |
43 | .11718 | .11291 | .10887 | .10503 | .10140 | .09794 | .09466 | .09154 | .08858 | .08576 |
44 | .12399 | .11958 | .11540 | .11143 | .10766 | .10407 | .10067 | .09743 | .09434 | .09141 |
45 | .13111 | .12656 | .12224 | .11814 | .11423 | .11052 | .10699 | .10362 | .10042 | .09736 |
46 | .13856 | .13387 | .12941 | .12516 | .12113 | .11728 | .11362 | .11013 | .10680 | .10363 |
47 | .14633 | .14150 | .13690 | .13252 | .12835 | .12438 | .12059 | .11697 | .11352 | .11022 |
48 | .15442 | .14945 | .14471 | .14020 | .13589 | .13179 | .12787 | .12412 | .12055 | .11713 |
49 | .16280 | .15769 | .15281 | .14816 | .14373 | .13949 | .13544 | .13157 | .12787 | .12433 |
50 | .17147 | .16622 | .16121 | .15643 | .15186 | .14749 | .14331 | .13931 | .13548 | .13182 |
51 | .18045 | .17507 | .16993 | .16501 | .16030 | .15580 | .15150 | .14737 | .14342 | .13963 |
52 | .18979 | .18427 | .17899 | .17394 | .16911 | .16448 | .16004 | .15579 | .15172 | .14780 |
53 | .19947 | .19383 | .18842 | .18324 | .17828 | .17352 | .16896 | .16458 | .16038 | .15635 |
54 | .20950 | .20372 | .19819 | .19288 | .18779 | .18291 | .17822 | .17372 | .16940 | .16524 |
55 | .21986 | .21397 | .20831 | .20288 | .19767 | .19266 | .18785 | .18322 | .17878 | .17450 |
56 | .23058 | .22457 | .21879 | .21324 | .20791 | .20278 | .19785 | .19310 | .18854 | .18414 |
57 | .24167 | .23554 | .22965 | .22399 | .21854 | .21329 | .20824 | .20338 | .19870 | .19419 |
58 | .25314 | .24690 | .24090 | .23512 | .22956 | .22420 | .21904 | .21407 | .20927 | .20464 |
59 | .26497 | .25863 | .25252 | .24664 | .24097 | .23550 | .23023 | .22515 | .22024 | .21551 |
60 | .27712 | .27068 | .26448 | .25849 | .25272 | .24716 | .24178 | .23659 | .23158 | .22674 |
61 | .28956 | .28304 | .27674 | .27067 | .26480 | .25913 | .25366 | .24837 | .24325 | .23831 |
62 | .30228 | .29567 | .28929 | .28312 | .27717 | .27141 | .26584 | .26045 | .25524 | .25020 |
63 | .31525 | .30857 | .30211 | .29586 | .28982 | .28397 | .27832 | .27284 | .26754 | .26240 |
64 | .32851 | .32176 | .31522 | .30890 | .30278 | .29685 | .29111 | .28555 | .28016 | .27493 |
65 | .34209 | .33528 | .32868 | .32229 | .31610 | .31010 | .30429 | .29865 | .29317 | .28787 |
66 | .35604 | .34918 | .34253 | .33609 | .32983 | .32377 | .31788 | .31217 | .30663 | .30124 |
67 | .37037 | .36347 | .35678 | .35028 | .34398 | .33786 | .33191 | .32614 | .32053 | .31508 |
68 | .38508 | .37815 | .37142 | .36489 | .35854 | .35237 | .34638 | .34055 | .33488 | .32937 |
69 | .40008 | .39313 | .38638 | .37982 | .37344 | .36724 | .36120 | .35533 | .34961 | .34405 |
70 | .41533 | .40838 | .40162 | .39504 | .38864 | .38241 | .37634 | .37043 | .36468 | .35907 |
71 | .43076 | .42382 | .41705 | .41047 | .40405 | .39780 | .39171 | .38578 | .38000 | .37436 |
72 | .44638 | .43945 | .43269 | .42611 | .41969 | .41344 | .40733 | .40138 | .39558 | .38991 |
73 | .46218 | .45527 | .44854 | .44197 | .43556 | .42931 | .42321 | .41725 | .41143 | .40575 |
74 | .47823 | .47137 | .46466 | .45812 | .45173 | .44549 | .43940 | .43345 | .42763 | .42195 |
75 | .49459 | .48777 | .48112 | .47462 | .46826 | .46205 | .45598 | .45004 | .44424 | .43856 |
76 | .51127 | .50452 | .49793 | .49148 | .48517 | .47900 | .47297 | .46706 | .46129 | .45563 |
77 | .52823 | .52157 | .51505 | .50867 | .50243 | .49632 | .49033 | .48447 | .47873 | .47311 |
78 | .54541 | .53885 | .53242 | .52613 | .51996 | .51392 | .50800 | .50220 | .49652 | .49094 |
79 | .56267 | .55621 | .54989 | .54369 | .53762 | .53166 | .52582 | .52009 | .51448 | .50897 |
80 | .57987 | .57354 | .56733 | .56125 | .55527 | .54941 | .54366 | .53802 | .53248 | .52705 |
81 | .59685 | .59065 | .58457 | .57860 | .57274 | .56699 | .56134 | .55579 | .55035 | .54499 |
82 | .61351 | .60746 | .60151 | .59567 | .58993 | .58429 | .57875 | .57331 | .56796 | .56270 |
83 | .62978 | .62387 | .61806 | .61236 | .60675 | .60123 | .59581 | .59047 | .58523 | .58007 |
84 | .64567 | .63992 | .63426 | .62869 | .62321 | .61783 | .61253 | .60731 | .60218 | .59713 |
85 | .66125 | .65565 | .65014 | .64472 | .63938 | .63413 | .62896 | .62387 | .61886 | .61392 |
86 | .67636 | .67092 | .66557 | .66030 | .65511 | .65000 | .64496 | .64000 | .63511 | .63030 |
87 | .69081 | .68554 | .68034 | .67522 | .67018 | .66520 | .66031 | .65548 | .65071 | .64602 |
88 | .70468 | .69957 | .69453 | .68956 | .68466 | .67983 | .67507 | .67037 | .66574 | .66117 |
89 | .71821 | .71326 | .70838 | .70357 | .69882 | .69414 | .68952 | .68495 | .68045 | .67601 |
90 | .73153 | .72676 | .72204 | .71739 | .71280 | .70827 | .70379 | .69938 | .69502 | .69071 |
91 | .74447 | .73986 | .73532 | .73083 | .72640 | .72202 | .71770 | .71343 | .70921 | .70504 |
92 | .75669 | .75225 | .74787 | .74354 | .73927 | .73504 | .73087 | .72674 | .72267 | .71864 |
93 | .76807 | .76379 | .75957 | .75540 | .75127 | .74719 | .74317 | .73918 | .73524 | .73135 |
94 | .77849 | .77437 | .77030 | .76627 | .76229 | .75835 | .75446 | .75061 | .74680 | .74303 |
95 | .78792 | .78394 | .78001 | .77611 | .77226 | .76845 | .76468 | .76096 | .75727 | .75362 |
96 | .79630 | .79244 | .78863 | .78485 | .78112 | .77742 | .77377 | .77015 | .76657 | .76303 |
97 | .80391 | .80016 | .79646 | .79280 | .78917 | .78559 | .78203 | .77852 | .77504 | .77160 |
98 | .81076 | .80712 | .80352 | .79996 | .79643 | .79294 | .78948 | .78606 | .78267 | .77931 |
99 | .81709 | .81354 | .81004 | .80657 | .80313 | .79972 | .79635 | .79302 | .78971 | .78644 |
100 | .82296 | .81950 | .81609 | .81270 | .80934 | .80602 | .80273 | .79947 | .79624 | .79304 |
101 | .82855 | .82518 | .82185 | .81854 | .81526 | .81201 | .80880 | .80561 | .80245 | .79932 |
102 | .83438 | .83110 | .82785 | .82462 | .82142 | .81826 | .81512 | .81200 | .80892 | .80586 |
103 | .84056 | .83737 | .83420 | .83106 | .82795 | .82487 | .82181 | .81878 | .81577 | .81279 |
104 | .84743 | .84433 | .84127 | .83822 | .83521 | .83221 | .82924 | .82630 | .82338 | .82048 |
105 | .85591 | .85295 | .85001 | .84709 | .84419 | .84132 | .83846 | .83563 | .83282 | .83003 |
106 | .86816 | .86540 | .86266 | .85993 | .85723 | .85454 | .85187 | .84922 | .84659 | .84397 |
107 | .88592 | .88348 | .88105 | .87863 | .87623 | .87384 | .87147 | .86911 | .86676 | .86443 |
108 | .91493 | .91306 | .91119 | .90934 | .90749 | .90566 | .90383 | .90201 | .90020 | .89840 |
109 | .96211 | .96125 | .96041 | .95956 | .95872 | .95788 | .95704 | .95620 | .95537 | .95455 |
Table S—Based on Life Table 80CNSMT Single Life Remainder Factors
[Applicable After April 30, 1989, Before May 1, 1999]
Age | Interest rate | |||||||||
---|---|---|---|---|---|---|---|---|---|---|
10.2% | 10.4% | 10.6% | 10.8% | 11.0% | 11.2% | 11.4% | 11.6% | 11.8% | 12.0% | |
0 | .01891 | .01864 | .01838 | .01814 | .01791 | .01770 | .01750 | .01732 | .01715 | .01698 |
1 | .00770 | .00741 | .00715 | .00690 | .00667 | .00646 | .00626 | .00608 | .00590 | .00574 |
2 | .00751 | .00721 | .00693 | .00667 | .00643 | .00620 | .00600 | .00580 | .00562 | .00544 |
3 | .00760 | .00728 | .00699 | .00671 | .00646 | .00622 | .00600 | .00579 | .00560 | .00541 |
4 | .00786 | .00752 | .00721 | .00692 | .00665 | .00639 | .00616 | .00594 | .00573 | .00554 |
5 | .00824 | .00788 | .00755 | .00724 | .00695 | .00668 | .00643 | .00620 | .00598 | .00578 |
6 | .00869 | .00832 | .00796 | .00764 | .00733 | .00705 | .00678 | .00654 | .00630 | .00608 |
7 | .00923 | .00883 | .00846 | .00811 | .00779 | .00749 | .00720 | .00694 | .00669 | .00646 |
8 | .00986 | .00943 | .00904 | .00867 | .00833 | .00801 | .00771 | .00743 | .00716 | .00692 |
9 | .01059 | .01014 | .00972 | .00933 | .00897 | .00863 | .00831 | .00801 | .00773 | .00747 |
10 | .01142 | .01095 | .01051 | .01009 | .00971 | .00935 | .00901 | .00869 | .00840 | .00812 |
11 | .01239 | .01189 | .01142 | .01098 | .01057 | .01019 | .00983 | .00950 | .00918 | .00889 |
12 | .01345 | .01292 | .01243 | .01197 | .01154 | .01113 | .01075 | .01040 | .01007 | .00975 |
13 | .01457 | .01401 | .01349 | .01300 | .01255 | .01212 | .01172 | .01135 | .01100 | .01067 |
14 | .01567 | .01508 | .01453 | .01402 | .01354 | .01309 | .01267 | .01227 | .01190 | .01155 |
15 | .01672 | .01610 | .01552 | .01498 | .01448 | .01400 | .01356 | .01314 | .01275 | .01238 |
16 | .01772 | .01707 | .01646 | .01589 | .01536 | .01486 | .01439 | .01396 | .01354 | .01315 |
17 | .01866 | .01798 | .01734 | .01674 | .01618 | .01566 | .01516 | .01470 | .01427 | .01386 |
18 | .01958 | .01886 | .01818 | .01755 | .01697 | .01641 | .01590 | .01541 | .01495 | .01452 |
19 | .02050 | .01974 | .01903 | .01837 | .01775 | .01717 | .01662 | .01611 | .01563 | .01517 |
20 | .02143 | .02064 | .01989 | .01919 | .01854 | .01793 | .01735 | .01681 | .01630 | .01582 |
21 | .02238 | .02154 | .02075 | .02002 | .01933 | .01868 | .01807 | .01750 | .01696 | .01646 |
22 | .02336 | .02247 | .02164 | .02087 | .02014 | .01946 | .01882 | .01821 | .01764 | .01711 |
23 | .02438 | .02345 | .02257 | .02176 | .02099 | .02027 | .01959 | .01895 | .01835 | .01778 |
24 | .02550 | .02451 | .02359 | .02273 | .02192 | .02115 | .02044 | .01976 | .01913 | .01853 |
25 | .02673 | .02569 | .02472 | .02381 | .02295 | .02214 | .02138 | .02067 | .01999 | .01936 |
26 | .02811 | .02701 | .02598 | .02502 | .02411 | .02326 | .02246 | .02170 | .02098 | .02031 |
27 | .02965 | .02849 | .02741 | .02639 | .02543 | .02452 | .02367 | .02287 | .02211 | .02140 |
28 | .03134 | .03013 | .02898 | .02790 | .02689 | .02593 | .02503 | .02418 | .02338 | .02262 |
29 | .03322 | .03193 | .03072 | .02958 | .02851 | .02750 | .02654 | .02564 | .02479 | .02398 |
30 | .03527 | .03391 | .03264 | .03143 | .03030 | .02923 | .02821 | .02726 | .02635 | .02550 |
31 | .03753 | .03610 | .03475 | .03348 | .03228 | .03115 | .03008 | .02907 | .02811 | .02720 |
32 | .04000 | .03849 | .03707 | .03573 | .03446 | .03326 | .03213 | .03105 | .03004 | .02907 |
33 | .04269 | .04111 | .03961 | .03819 | .03685 | .03558 | .03438 | .03325 | .03217 | .03115 |
34 | .04561 | .04394 | .04236 | .04087 | .03946 | .03812 | .03685 | .03565 | .03451 | .03342 |
35 | .04877 | .04702 | .04535 | .04378 | .04229 | .04087 | .03953 | .03826 | .03706 | .03591 |
36 | .05215 | .05031 | .04856 | .04690 | .04533 | .04384 | .04242 | .04108 | .03980 | .03859 |
37 | .05578 | .05384 | .05200 | .05025 | .04860 | .04703 | .04553 | .04411 | .04276 | .04148 |
38 | .05965 | .05761 | .05568 | .05385 | .05211 | .05045 | .04888 | .04738 | .04595 | .04460 |
39 | .06379 | .06165 | .05962 | .05770 | .05587 | .05412 | .05247 | .05089 | .04939 | .04795 |
40 | .06820 | .06596 | .06383 | .06181 | .05989 | .05806 | .05631 | .05465 | .05307 | .05155 |
41 | .07288 | .07054 | .06832 | .06620 | .06418 | .06226 | .06042 | .05868 | .05701 | .05541 |
42 | .07784 | .07539 | .07306 | .07085 | .06873 | .06671 | .06479 | .06295 | .06119 | .05952 |
43 | .08308 | .08052 | .07808 | .07576 | .07355 | .07143 | .06941 | .06748 | .06564 | .06387 |
44 | .08861 | .08594 | .08340 | .08097 | .07865 | .07644 | .07432 | .07230 | .07036 | .06851 |
45 | .09445 | .09167 | .08901 | .08648 | .08406 | .08174 | .07953 | .07741 | .07538 | .07343 |
46 | .10060 | .09770 | .09494 | .09230 | .08977 | .08735 | .08503 | .08281 | .08068 | .07865 |
47 | .10707 | .10406 | .10119 | .09843 | .09579 | .09327 | .09085 | .08853 | .08630 | .08417 |
48 | .11386 | .11073 | .10774 | .10487 | .10213 | .09949 | .09697 | .09455 | .09222 | .08999 |
49 | .12094 | .11769 | .11458 | .11160 | .10874 | .10600 | .10337 | .10084 | .09842 | .09609 |
50 | .12831 | .12494 | .12172 | .11862 | .11565 | .11280 | .11006 | .10743 | .10490 | .10247 |
51 | .13600 | .13251 | .12917 | .12596 | .12288 | .11991 | .11706 | .11432 | .11169 | .10915 |
52 | .14405 | .14044 | .13698 | .13366 | .13046 | .12738 | .12442 | .12157 | .11883 | .11619 |
53 | .15247 | .14875 | .14517 | .14172 | .13841 | .13522 | .13215 | .12919 | .12635 | .12360 |
54 | .16124 | .15740 | .15370 | .15014 | .14671 | .14341 | .14023 | .13717 | .13421 | .13136 |
55 | .17039 | .16642 | .16261 | .15893 | .15539 | .15198 | .14868 | .14551 | .14244 | .13948 |
56 | .17991 | .17583 | .17190 | .16811 | .16445 | .16092 | .15752 | .15423 | .15106 | .14799 |
57 | .18984 | .18564 | .18160 | .17769 | .17392 | .17029 | .16677 | .16338 | .16010 | .15692 |
58 | .20018 | .19587 | .19172 | .18770 | .18382 | .18007 | .17645 | .17295 | .16956 | .16628 |
59 | .21093 | .20652 | .20225 | .19812 | .19414 | .19028 | .18655 | .18294 | .17945 | .17606 |
60 | .22206 | .21753 | .21316 | .20893 | .20483 | .20087 | .19703 | .19332 | .18972 | .18624 |
61 | .23353 | .22890 | .22442 | .22009 | .21589 | .21182 | .20788 | .20407 | .20037 | .19678 |
62 | .24532 | .24059 | .23601 | .23158 | .22728 | .22311 | .21907 | .21515 | .21135 | .20767 |
63 | .25742 | .25260 | .24793 | .24339 | .23900 | .23473 | .23060 | .22658 | .22268 | .21890 |
64 | .26987 | .26495 | .26019 | .25556 | .25107 | .24671 | .24248 | .23837 | .23438 | .23050 |
65 | .28271 | .27771 | .27286 | .26815 | .26357 | .25912 | .25480 | .25059 | .24651 | .24254 |
66 | .29601 | .29093 | .28600 | .28120 | .27654 | .27200 | .26760 | .26331 | .25913 | .25507 |
67 | .30978 | .30462 | .29961 | .29474 | .29000 | .28539 | .28090 | .27653 | .27227 | .26813 |
68 | .32401 | .31879 | .31371 | .30877 | .30396 | .29927 | .29471 | .29027 | .28593 | .28171 |
69 | .33863 | .33336 | .32822 | .32322 | .31835 | .31359 | .30896 | .30445 | .30005 | .29576 |
70 | .35361 | .34829 | .34310 | .33804 | .33311 | .32830 | .32361 | .31903 | .31457 | .31021 |
71 | .36886 | .36349 | .35826 | .35316 | .34818 | .34332 | .33858 | .33394 | .32942 | .32500 |
72 | .38439 | .37899 | .37373 | .36858 | .36356 | .35866 | .35387 | .34919 | .34461 | .34015 |
73 | .40021 | .39479 | .38950 | .38432 | .37927 | .37433 | .36950 | .36478 | .36016 | .35565 |
74 | .41639 | .41096 | .40565 | .40046 | .39538 | .39042 | .38556 | .38081 | .37616 | .37161 |
75 | .43301 | .42758 | .42226 | .41706 | .41198 | .40699 | .40212 | .39734 | .39267 | .38809 |
76 | .45009 | .44467 | .43937 | .43417 | .42908 | .42410 | .41921 | .41443 | .40974 | .40514 |
77 | .46761 | .46221 | .45693 | .45175 | .44667 | .44170 | .43682 | .43203 | .42734 | .42274 |
78 | .48548 | .48013 | .47488 | .46973 | .46468 | .45972 | .45486 | .45009 | .44541 | .44082 |
79 | .50356 | .49826 | .49306 | .48795 | .48294 | .47802 | .47319 | .46845 | .46379 | .45922 |
80 | .52171 | .51647 | .51133 | .50628 | .50132 | .49644 | .49166 | .48695 | .48233 | .47779 |
81 | .53974 | .53457 | .52950 | .52451 | .51961 | .51479 | .51006 | .50541 | .50083 | .49633 |
82 | .55753 | .55245 | .54745 | .54254 | .53771 | .53296 | .52828 | .52369 | .51917 | .51472 |
83 | .57500 | .57001 | .56510 | .56026 | .55551 | .55083 | .54623 | .54170 | .53724 | .53285 |
84 | .59216 | .58726 | .58245 | .57770 | .57304 | .56844 | .56391 | .55945 | .55506 | .55074 |
85 | .60906 | .60428 | .59956 | .59492 | .59034 | .58583 | .58139 | .57702 | .57270 | .56845 |
86 | .62555 | .62088 | .61627 | .61173 | .60725 | .60284 | .59849 | .59420 | .58997 | .58580 |
87 | .64139 | .63683 | .63233 | .62790 | .62352 | .61921 | .61495 | .61076 | .60661 | .60253 |
88 | .65666 | .65221 | .64783 | .64350 | .63923 | .63502 | .63086 | .62675 | .62270 | .61871 |
89 | .67163 | .66730 | .66304 | .65882 | .65466 | .65055 | .64650 | .64249 | .63854 | .63463 |
90 | .68646 | .68226 | .67812 | .67402 | .66998 | .66599 | .66204 | .65814 | .65430 | .65049 |
91 | .70093 | .69686 | .69285 | .68888 | .68496 | .68108 | .67725 | .67347 | .66973 | .66604 |
92 | .71466 | .71073 | .70684 | .70300 | .69920 | .69545 | .69173 | .68806 | .68444 | .68085 |
93 | .72750 | .72370 | .71994 | .71622 | .71254 | .70890 | .70530 | .70174 | .69822 | .69474 |
94 | .73931 | .73562 | .73198 | .72838 | .72481 | .72129 | .71780 | .71434 | .71093 | .70755 |
95 | .75001 | .74644 | .74291 | .73941 | .73595 | .73253 | .72914 | .72579 | .72247 | .71919 |
96 | .75953 | .75606 | .75262 | .74923 | .74586 | .74253 | .73924 | .73598 | .73275 | .72955 |
97 | .76819 | .76481 | .76147 | .75816 | .75489 | .75165 | .74844 | .74526 | .74211 | .73899 |
98 | .77599 | .77270 | .76944 | .76621 | .76302 | .75986 | .75672 | .75362 | .75054 | .74750 |
99 | .78319 | .77998 | .77680 | .77365 | .77053 | .76744 | .76437 | .76134 | .75833 | .75535 |
100 | .78987 | .78673 | .78362 | .78054 | .77748 | .77446 | .77146 | .76849 | .76555 | .76263 |
101 | .79622 | .79315 | .79010 | .78708 | .78409 | .78113 | .77819 | .77528 | .77239 | .76953 |
102 | .80283 | .79983 | .79685 | .79390 | .79097 | .78807 | .78519 | .78234 | .77951 | .77671 |
103 | .80983 | .80690 | .80399 | .80111 | .79825 | .79541 | .79260 | .78981 | .78705 | .78430 |
104 | .81760 | .81475 | .81192 | .80912 | .80633 | .80357 | .80083 | .79810 | .79541 | .79273 |
105 | .82726 | .82451 | .82178 | .81907 | .81638 | .81371 | .81106 | .80843 | .80582 | .80322 |
106 | .84137 | .83879 | .83623 | .83368 | .83115 | .82863 | .82614 | .82366 | .82119 | .81874 |
107 | .86211 | .85981 | .85751 | .85523 | .85297 | .85071 | .84847 | .84624 | .84403 | .84182 |
108 | .89660 | .89481 | .89304 | .89127 | .88950 | .88775 | .88601 | .88427 | .88254 | .88081 |
109 | .95372 | .95290 | .95208 | .95126 | .95045 | .94964 | .94883 | .94803 | .94723 | .94643 |
Table S—Based on Life Table 80CNSMT Single Life Remainder Factors
[Applicable After April 30, 1989, and Before May 1, 1999]
Age | Interest rate | |||||||||
---|---|---|---|---|---|---|---|---|---|---|
12.2% | 12.4% | 12.6% | 12.8% | 13.0% | 13.2% | 13.4% | 13.6% | 13.8% | 14.0% | |
0 | .01683 | .01669 | .01655 | .01642 | .01630 | .01618 | .01607 | .01596 | .01586 | .01576 |
1 | .00559 | .00544 | .00531 | .00518 | .00506 | .00494 | .00484 | .00473 | .00464 | .00454 |
2 | .00528 | .00513 | .00499 | .00485 | .00473 | .00461 | .00449 | .00439 | .00428 | .00419 |
3 | .00524 | .00508 | .00493 | .00479 | .00465 | .00453 | .00441 | .00429 | .00419 | .00408 |
4 | .00536 | .00519 | .00503 | .00488 | .00473 | .00460 | .00447 | .00435 | .00423 | .00412 |
5 | .00558 | .00540 | .00523 | .00507 | .00492 | .00477 | .00464 | .00451 | .00439 | .00427 |
6 | .00588 | .00569 | .00550 | .00533 | .00517 | .00502 | .00487 | .00473 | .00460 | .00448 |
7 | .00624 | .00604 | .00584 | .00566 | .00549 | .00532 | .00517 | .00502 | .00488 | .00475 |
8 | .00668 | .00646 | .00626 | .00606 | .00588 | .00570 | .00554 | .00538 | .00523 | .00509 |
9 | .00722 | .00699 | .00677 | .00656 | .00636 | .00617 | .00600 | .00583 | .00567 | .00552 |
10 | .00785 | .00761 | .00737 | .00715 | .00694 | .00674 | .00655 | .00637 | .00620 | .00604 |
11 | .00861 | .00835 | .00810 | .00786 | .00764 | .00743 | .00723 | .00704 | .00686 | .00668 |
12 | .00946 | .00918 | .00891 | .00866 | .00843 | .00820 | .00799 | .00779 | .00760 | .00741 |
13 | .01035 | .01006 | .00978 | .00951 | .00927 | .00903 | .00880 | .00859 | .00839 | .00819 |
14 | .01122 | .01091 | .01061 | .01034 | .01007 | .00982 | .00958 | .00936 | .00914 | .00894 |
15 | .01203 | .01171 | .01140 | .01110 | .01082 | .01056 | .01031 | .01007 | .00985 | .00963 |
16 | .01279 | .01244 | .01211 | .01181 | .01151 | .01123 | .01097 | .01072 | .01048 | .01025 |
17 | .01347 | .01311 | .01276 | .01244 | .01213 | .01184 | .01156 | .01130 | .01104 | .01081 |
18 | .01411 | .01373 | .01336 | .01302 | .01270 | .01239 | .01210 | .01182 | .01155 | .01130 |
19 | .01474 | .01434 | .01396 | .01359 | .01325 | .01293 | .01262 | .01233 | .01205 | .01178 |
20 | .01537 | .01494 | .01454 | .01415 | .01379 | .01345 | .01313 | .01282 | .01252 | .01224 |
21 | .01598 | .01553 | .01510 | .01470 | .01432 | .01396 | .01361 | .01329 | .01298 | .01268 |
22 | .01660 | .01613 | .01568 | .01525 | .01485 | .01446 | .01410 | .01375 | .01343 | .01312 |
23 | .01725 | .01674 | .01627 | .01581 | .01539 | .01498 | .01460 | .01423 | .01388 | .01355 |
24 | .01796 | .01742 | .01692 | .01644 | .01599 | .01556 | .01515 | .01476 | .01439 | .01404 |
25 | .01876 | .01819 | .01765 | .01714 | .01666 | .01621 | .01577 | .01536 | .01497 | .01460 |
26 | .01967 | .01907 | .01850 | .01796 | .01745 | .01696 | .01650 | .01606 | .01565 | .01525 |
27 | .02072 | .02008 | .01948 | .01890 | .01836 | .01784 | .01735 | .01688 | .01644 | .01601 |
28 | .02190 | .02122 | .02057 | .01996 | .01938 | .01883 | .01831 | .01781 | .01734 | .01689 |
29 | .02322 | .02249 | .02181 | .02116 | .02054 | .01996 | .01940 | .01887 | .01836 | .01788 |
30 | .02469 | .02392 | .02319 | .02250 | .02184 | .02122 | .02062 | .02006 | .01952 | .01900 |
31 | .02634 | .02552 | .02475 | .02401 | .02331 | .02264 | .02201 | .02140 | .02083 | .02028 |
32 | .02816 | .02729 | .02647 | .02568 | .02494 | .02423 | .02355 | .02291 | .02229 | .02170 |
33 | .03018 | .02926 | .02838 | .02755 | .02675 | .02600 | .02528 | .02459 | .02393 | .02331 |
34 | .03239 | .03142 | .03048 | .02960 | .02875 | .02795 | .02718 | .02645 | .02575 | .02508 |
35 | .03482 | .03378 | .03279 | .03185 | .03095 | .03009 | .02928 | .02850 | .02775 | .02704 |
36 | .03743 | .03633 | .03528 | .03428 | .03333 | .03242 | .03155 | .03072 | .02992 | .02916 |
37 | .04026 | .03909 | .03798 | .03692 | .03591 | .03494 | .03401 | .03313 | .03228 | .03147 |
38 | .04330 | .04207 | .04089 | .03977 | .03869 | .03767 | .03668 | .03574 | .03484 | .03398 |
39 | .04658 | .04528 | .04403 | .04284 | .04170 | .04061 | .03957 | .03857 | .03762 | .03670 |
40 | .05011 | .04873 | .04741 | .04615 | .04495 | .04379 | .04269 | .04163 | .04061 | .03964 |
41 | .05389 | .05244 | .05104 | .04971 | .04844 | .04721 | .04604 | .04492 | .04384 | .04281 |
42 | .05791 | .05638 | .05491 | .05350 | .05216 | .05086 | .04962 | .04844 | .04729 | .04620 |
43 | .06219 | .06057 | .05902 | .05754 | .05612 | .05475 | .05344 | .05218 | .05098 | .04981 |
44 | .06673 | .06503 | .06340 | .06184 | .06034 | .05890 | .05752 | .05619 | .05491 | .05368 |
45 | .07157 | .06978 | .06806 | .06642 | .06484 | .06332 | .06186 | .06046 | .05911 | .05781 |
46 | .07669 | .07481 | .07301 | .07128 | .06962 | .06802 | .06649 | .06501 | .06358 | .06221 |
47 | .08212 | .08015 | .07826 | .07645 | .07470 | .07302 | .07140 | .06984 | .06834 | .06690 |
48 | .08784 | .08578 | .08380 | .08190 | .08006 | .07830 | .07660 | .07496 | .07338 | .07186 |
49 | .09384 | .09169 | .08961 | .08762 | .08570 | .08384 | .08206 | .08034 | .07868 | .07708 |
50 | .10013 | .09787 | .09570 | .09361 | .09160 | .08966 | .08779 | .08598 | .08424 | .08256 |
51 | .10671 | .10436 | .10209 | .09991 | .09780 | .09577 | .09381 | .09192 | .09009 | .08832 |
52 | .11365 | .11120 | .10883 | .10655 | .10435 | .10222 | .10017 | .09819 | .09628 | .09442 |
53 | .12095 | .11840 | .11593 | .11355 | .11126 | .10904 | .10689 | .10482 | .10282 | .10088 |
54 | .12860 | .12595 | .12338 | .12090 | .11851 | .11619 | .11396 | .11179 | .10970 | .10767 |
55 | .13663 | .13386 | .13120 | .12862 | .12613 | .12372 | .12138 | .11912 | .11694 | .11482 |
56 | .14503 | .14217 | .13940 | .13672 | .13413 | .13162 | .12919 | .12683 | .12456 | .12235 |
57 | .15385 | .15089 | .14801 | .14523 | .14254 | .13994 | .13741 | .13496 | .13259 | .13029 |
58 | .16311 | .16004 | .15706 | .15418 | .15139 | .14868 | .14606 | .14352 | .14105 | .13866 |
59 | .17279 | .16961 | .16654 | .16355 | .16066 | .15786 | .15514 | .15250 | .14994 | .14745 |
60 | .18286 | .17958 | .17640 | .17332 | .17033 | .16743 | .16462 | .16188 | .15922 | .15664 |
61 | .19330 | .18992 | .18665 | .18347 | .18038 | .17738 | .17447 | .17164 | .16889 | .16622 |
62 | .20409 | .20061 | .19724 | .19396 | .19078 | .18768 | .18467 | .18175 | .17891 | .17614 |
63 | .21522 | .21165 | .20818 | .20480 | .20152 | .19833 | .19523 | .19221 | .18928 | .18642 |
64 | .22672 | .22306 | .21949 | .21602 | .21265 | .20937 | .20617 | .20306 | .20003 | .19708 |
65 | .23867 | .23491 | .23125 | .22769 | .22423 | .22085 | .21757 | .21437 | .21125 | .20821 |
66 | .25112 | .24727 | .24353 | .23988 | .23632 | .23286 | .22948 | .22619 | .22299 | .21986 |
67 | .26409 | .26016 | .25633 | .25260 | .24896 | .24541 | .24195 | .23857 | .23528 | .23206 |
68 | .27760 | .27359 | .26968 | .26586 | .26214 | .25851 | .25497 | .25151 | .24814 | .24484 |
69 | .29157 | .28748 | .28350 | .27961 | .27581 | .27211 | .26849 | .26495 | .26150 | .25812 |
70 | .30596 | .30181 | .29775 | .29379 | .28992 | .28614 | .28245 | .27884 | .27532 | .27187 |
71 | .32069 | .31648 | .31236 | .30833 | .30440 | .30055 | .29679 | .29312 | .28952 | .28600 |
72 | .33578 | .33151 | .32733 | .32325 | .31925 | .31535 | .31152 | .30778 | .30412 | .30054 |
73 | .35123 | .34691 | .34269 | .33855 | .33450 | .33054 | .32666 | .32286 | .31914 | .31550 |
74 | .36715 | .36279 | .35852 | .35434 | .35024 | .34623 | .34230 | .33845 | .33468 | .33098 |
75 | .38360 | .37921 | .37491 | .37069 | .36656 | .36250 | .35853 | .35464 | .35082 | .34708 |
76 | .40064 | .39623 | .39190 | .38765 | .38349 | .37941 | .37540 | .37148 | .36762 | .36384 |
77 | .41823 | .41381 | .40947 | .40521 | .40103 | .39692 | .39290 | .38895 | .38507 | .38126 |
78 | .43632 | .43189 | .42755 | .42329 | .41910 | .41499 | .41095 | .40698 | .40309 | .39926 |
79 | .45473 | .45032 | .44599 | .44173 | .43755 | .43344 | .42940 | .42543 | .42153 | .41770 |
80 | .47333 | .46894 | .46463 | .46040 | .45623 | .45213 | .44811 | .44414 | .44025 | .43642 |
81 | .49191 | .48755 | .48328 | .47907 | .47493 | .47085 | .46684 | .46290 | .45902 | .45520 |
82 | .51034 | .50603 | .50179 | .49762 | .49351 | .48947 | .48549 | .48157 | .47772 | .47392 |
83 | .52852 | .52427 | .52008 | .51595 | .51189 | .50788 | .50394 | .50006 | .49623 | .49246 |
84 | .54648 | .54228 | .53815 | .53407 | .53006 | .52610 | .52221 | .51836 | .51458 | .51084 |
85 | .56426 | .56013 | .55606 | .55205 | .54810 | .54420 | .54035 | .53656 | .53282 | .52913 |
86 | .58169 | .57764 | .57364 | .56970 | .56581 | .56197 | .55818 | .55445 | .55076 | .54713 |
87 | .59850 | .59452 | .59060 | .58673 | .58291 | .57913 | .57541 | .57174 | .56811 | .56453 |
88 | .61476 | .61086 | .60702 | .60322 | .59947 | .59577 | .59212 | .58851 | .58494 | .58142 |
89 | .63078 | .62697 | .62321 | .61950 | .61583 | .61220 | .60862 | .60508 | .60159 | .59813 |
90 | .64674 | .64302 | .63935 | .63573 | .63215 | .62861 | .62511 | .62165 | .61823 | .61485 |
91 | .66238 | .65877 | .65520 | .65167 | .64819 | .64474 | .64133 | .63795 | .63462 | .63132 |
92 | .67730 | .67379 | .67032 | .66689 | .66350 | .66014 | .65682 | .65354 | .65029 | .64708 |
93 | .69130 | .68789 | .68452 | .68119 | .67789 | .67463 | .67140 | .66820 | .66504 | .66191 |
94 | .70421 | .70090 | .69762 | .69438 | .69118 | .68800 | .68486 | .68175 | .67867 | .67563 |
95 | .71594 | .71272 | .70954 | .70639 | .70326 | .70017 | .69712 | .69409 | .69109 | .68812 |
96 | .72638 | .72325 | .72014 | .71707 | .71403 | .71101 | .70803 | .70507 | .70215 | .69925 |
97 | .73590 | .73285 | .72982 | .72682 | .72385 | .72090 | .71799 | .71510 | .71224 | .70941 |
98 | .74448 | .74149 | .73853 | .73560 | .73269 | .72981 | .72696 | .72414 | .72134 | .71856 |
99 | .75240 | .74948 | .74658 | .74371 | .74086 | .73805 | .73525 | .73248 | .72974 | .72702 |
100 | .75974 | .75687 | .75403 | .75121 | .74842 | .74566 | .74292 | .74020 | .73751 | .73484 |
101 | .76669 | .76388 | .76109 | .75833 | .75559 | .75287 | .75018 | .74751 | .74486 | .74223 |
102 | .77393 | .77117 | .76844 | .76573 | .76304 | .76037 | .75773 | .75511 | .75251 | .74993 |
103 | .78158 | .77888 | .77620 | .77355 | .77091 | .76830 | .76571 | .76313 | .76058 | .75805 |
104 | .79007 | .78743 | .78482 | .78222 | .77964 | .77709 | .77455 | .77203 | .76953 | .76705 |
105 | .80065 | .79809 | .79556 | .79304 | .79054 | .78805 | .78559 | .78314 | .78071 | .77829 |
106 | .81631 | .81389 | .81149 | .80911 | .80674 | .80438 | .80204 | .79972 | .79741 | .79511 |
107 | .83963 | .83745 | .83529 | .83313 | .83099 | .82886 | .82674 | .82463 | .82254 | .82045 |
108 | .87910 | .87739 | .87569 | .87400 | .87232 | .87064 | .86897 | .86731 | .86566 | .86401 |
109 | .94563 | .94484 | .94405 | .94326 | .94248 | .94170 | .94092 | .94014 | .93937 | .93860 |
(f) 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, and before May 1, 2009—(1) In general. In the case of transfers to pooled income funds for which the valuation date is after April 30, 1999, and before May 1, 2009, the present value of a remainder interest is determined under this section. See, however, §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 (f)(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 §§1.7520-1(b) and 1.7520-2(a)(2)) and the appropriate actuarial tables under either paragraph (e)(5) or (f)(6) of this section, at the option of the donor or the decedent's executor, as the case may be.
(iii) For purposes of paragraphs (f)(2)(i) and (f)(2)(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)(5) or (f)(6) of this section, 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 (for example, 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 §20.2031-7A(f)(4); 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. The provisions of §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 §1.642(c)-6(e)(3)(ii) apply for the determining the yearly rate of return.
(4) Pooled income funds in existence less than 3 taxable years. The provisions of §1.642(c)-6(e)(4) apply for determining the highest yearly rate of return when the pooled income fund has been in existence less than 3 taxable years.
(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 (f)(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. Table S in paragraph (f)(6) 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 (f)(6) of this section are contained in Table S in Internal Revenue Service Publication 1457, “Actuarial Values, Book Aleph,” (7-99). Publication 1457 is no longer available for purchase from the Superintendent of Documents, United States Government Printing Office. However, pertinent factors in this publication may be obtained by a written request to: CC:PA:LPD:PR (IRS Publication 1457), Room 5205, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. For other situations, see §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 §1.642(c)-6(e)(5).
(6) Actuarial tables. In the case of transfers for which the valuation date is after April 30, 1999, and before May 1, 2009, 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 90CM Single Life Remainder Factors
[Applicable After April 30, 1999, and Before May 1, 2009]
Age | Interest rate | |||||||||
---|---|---|---|---|---|---|---|---|---|---|
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 |
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 |
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 |
Table S—Based on Life Table 90CM Single Life Remainder Factors
[Applicable After April 30, 1999, and Before May 1, 2009]
Age | Interest rate | |||||||||
---|---|---|---|---|---|---|---|---|---|---|
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 |
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 |
Table S—Based on Life Table 90CM Single Life Remainder Factors
[Applicable After April 30, 1999, and Before May 1, 2009]
Age | Interest rate | |||||||||
---|---|---|---|---|---|---|---|---|---|---|
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 |
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 |
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 |
Table S—Based on Life Table 90CM Single Life Remainder Factors
[Applicable After April 30, 1999, and Before May 1, 2009]
Age | Interest rate | |||||||||
---|---|---|---|---|---|---|---|---|---|---|
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 |
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 |
Table S—Based on Life Table 90CM Single Life Remainder Factors
[Applicable After April 30, 1999, and Before May 1, 2009]
Age | Interest rate | |||||||||
---|---|---|---|---|---|---|---|---|---|---|
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 |
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 |
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 |
(7) Effective/applicability dates. Paragraphs (f)(1) through (f)(6) apply after April 30, 1999, and before May 1, 2009.
[Redesignated at 36 FR 6480, Apr. 6, 1971, as amended by T.D. 8540, 59 FR 30102, 30105, 30116, June 10, 1994; T.D. 8819, 64 FR 23190, 23199, 23228, Apr. 30, 1999; 64 FR 33196, June 22, 1999; T.D. 8886, 65 FR 36943, June 12, 2000; T.D. 9448, 74 FR 21440, 21464, May 7, 2009; T.D. 9540, 76 FR 49612, Aug. 10, 2011]