26 CFR 1.642(c)-6A: (c)-6A Valuation of charitable remainder interests for which the valuation date is before June 1, 2023.

(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:

Example.

A, who will be 50 years old on April 15, 1985, transfers $100,000 to a pooled income fund on January 1, 1985, and retains a life income interest in such property. The highest yearly rate of return earned by the fund for its 3 preceding taxable years is 9.9 percent. In Table G the figure in column (2) opposite 50 years under 9.8 percent is .15653 and under 10 percent is .15257. The present value of the remainder interest is $15,455, computed as follows:

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.

(g) Present value of the remainder interest in the case of transfers to pooled income funds for which the valuation date is on or after May 1, 2009, and before June 1, 2023—(1) In general. In the case of transfers to pooled income funds for which the valuation date is on or after May 1, 2009, and before June 1, 2023, 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 (g)(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 section 2055, 2106, or 2624, if on May 1, 2009, the decedent was under a mental disability so that the disposition of the property could not be changed, and the decedent died on or after May 1, 2009, but before June 2, 2023, without having regained the ability to dispose of the decedent's property, or if the decedent died within 90 days of the date that the decedent first regained that ability on or after May 1, 2009, but before June 2, 2023, 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, 2009, or after April 30, 2009, at the option of the decedent's executor.

(ii) For purposes of section 170, 2055, 2106, 2522, or 2624, in the case of transfers to a pooled income fund for which the valuation date is on or after May 1, 2009, and before July 1, 2009, the present value of the remainder interest under this section is determined by using 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 (f)(6) or (g)(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 (g)(2)(i) and (ii) of this section, where the donor or decedent's executor is given the option to use the appropriate actuarial tables under either paragraph (f)(6) or (g)(6) of this section, the donor or decedent's executor must consistently use the same mortality basis with respect to each interest (income, remainder, partial, etc.) in the same property, and with respect to all transfers occurring on the same valuation date. For example, gift and income tax charitable deductions with respect to the same transfer must be determined based on factors with the same mortality basis, and all assets includible in the gross estate and/or estate tax deductions claimed must be valued based on factors with the same mortality basis.

(iv) In the case of transfers to a pooled income fund for which the valuation date is after April 30, 2019, and before June 1, 2023, the present value of the remainder interest under this section is determined under § 1.642(c)-6(e)(2).

(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 2000CM in § 20.2031-7A(g)(4) of this chapter; 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 three 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 three 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.

(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 (g)(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 (g)(6) of this section includes factors for yearly rates of return from 0.2 to 14 percent, inclusive, in increments of two-tenths of one percent. Actuarial factors that do not appear in paragraph (g)(6) of this section may be computed directly by using the formula in § 20.2031-7(d)(2)(ii)(B) of this chapter to derive a remainder factor from the appropriate mortality table to at least five decimal places. For the convenience of taxpayers, actuarial factors have been computed by the IRS and appear in Table S that is referenced and explained by IRS Publication 1457, Actuarial Valuations Version 3A (2009). The table is available at no charge, electronically via the IRS website at https://www.irs.gov/retirement-plans/actuarial-tables (or a corresponding URL as may be updated from time to time). 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 by Table S, an exact method of obtaining the applicable factors (such as through software using the actual rate of return and actuarial formulas provided in § 20.2031-7(d)(2)(ii)(B) of this chapter) or a linear interpolation must be used, provided whichever method used is applied consistently in valuing all interests in the same property. 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 on or after May 1, 2009, and before June 1, 2023, and without regard to the headings in the tables in this paragraph (g)(6) that do not contain this termination date for the applicability of the tables, 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 using the following tables:

(7) Applicability dates. Paragraphs (g)(1) through (6) of this section apply on and after May 1, 2009, and before June 1, 2023.