26 CFR 1.664-4A: -4A 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 a charitable remainder unitrust under section 664 until 1969. See § 20.2031-7A(a) of this chapter (Estate Tax Regulations) for the determination of the present value of a charitable interest for which the valuation date is 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 unitrust for which the valuation date is after the effective dates of the Tax Reform Act of 1969 unless the unitrust meets the requirements of section 664. 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) Valuation of charitable remainder unitrusts having certain payout sequences for transfers for which the valuation date is after December 31, 1970, and before December 1, 1983. For the determination of the present value of a charitable remainder unitrust 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 § 1.664-4(d) (as contained in the 26 CFR part 1 edition revised as of April 1, 1994).

(d) Valuation of charitable remainder unitrusts having certain payout sequences for transfers for which the valuation date is after November 30, 1983, and before May 1, 1989—(1) In general. Except as otherwise provided in paragraph (d)(2) of this section, in the case of transfers made after November 30, 1983, for which the valuation date is before May 1, 1989, the present value of a remainder interest that is dependent on a term of years or the termination of the life of one individual is determined under paragraphs (d)(3) through (d)(6) of this section, provided that the amount of the payout as of any payout date during any taxable year of the trust is not larger than the amount that the trust could distribute on such date under § 1.664-3(a)(1)(v) if the taxable year of the trust were to end on such date. The present value of the remainder interest in the trust is determined by computing the adjusted payout rate (as defined in paragraph (d)(3) of this section) and following the procedure outlined in paragraph (d)(4) or (d)(5) of this section, whichever is applicable. The present value of a remainder interest that is dependent on a term of years is computed under paragraph (d)(4) of this section. The present value of a remainder interest that is dependent on the termination of the life of one individual is computed under paragraph (d)(5) of this section. See paragraph (d)(2) of this section for testamentary transfers for which the valuation date is after November 30, 1983, and before August 9, 1984.

(2) Rules for determining the present value for testamentary transfers where the decedent dies after November 30, 1983, and before August 9, 1984. For purposes of section 2055 or 2106, if—

(i) The decedent dies after November 30, 1983, and before August 9, 1984; or

(ii) On December 1, 1983, the decedent was mentally incompetent so that the disposition of the property could not be changed, and the decedent died after November 30, 1983, without regaining competency to dispose of the decedent's property, or died within 90 days of the date on which the decedent first regained competency, the present value determined under this section of a remainder interest is determined in accordance with paragraph (d)(1) and paragraphs (d)(3) through (d)(6) of this section, or § 1.664-4A(c), at the option of the taxpayer.

(3) Adjusted payout rate. The adjusted payout rate is determined by multiplying the fixed percentage described in paragraph (a)(1)(i)(a) of § 1.664-3 by the figure in column (2) of Table F(1) which describes the payout sequence of the trust opposite the number in column (1) of Table F(1) which corresponds to the number of months by which the valuation date for the first full taxable year of the trust precedes the first payout date for such taxable year. If the governing instrument does not prescribe when the distribution shall be made during the taxable year of the trust, see § 1.664-4(a). In the case of a trust having a payout sequence for which no figures have been provided by Table F (1) and in the case of a trust which determines the fair market value of the trust assets by taking the average of valuations on more than one date during the taxable year, see § 1.664-4(b).

(4) Period is a term of years. If the period described in § 1.664-3(a)(5) is a term of years, the factor which is used in determining the present value of the remainder interest is the factor under the appropriate adjusted payout rate in Table D in § 1.664-4(e)(6) that corresponds to the number of years in the term. If the adjusted payout rate is an amount which is between adjusted payout rates for which factors are provided in Table D, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying the net fair market value (as of the appropriate valuation date) of the property placed in trust by the factor determined under this paragraph (d)(4). For purposes of this section, the term appropriate valuation date means the date on which the property is transferred to the trust by the donor except that, for purposes of section 2055 or 2106, it means the date of death unless the alternate valuation date is elected in accordance with section 2032 and the regulations thereunder in which event it means the alternate valuation date. If the adjusted payout rate is greater than 14 percent, see § 1.664-4(b). The application of this paragraph (d)(4) may be illustrated by the following example:

Example.

D transfers $100,000 to a charitable remainder unitrust on January 1, 1985. The trust instrument requires that the trust pay to D semiannually (on June 30 and December 31) 10 percent of the fair market value of the trust assets as of June 30th for a term of 15 years. The adjusted payout rate is 9.767 percent (10% × 0.976731). The present value of the remainder interest is $21,404.90, computed as follows:

Factor at 9.6 percent for 15 years 0.220053

Factor at 9.8 percent for 15 years .212862

Difference .007191

9.767% − 9.6 ÷ 0.2% == ÷ .007191

X === .006004

Factor at 9.6 percent for 15 years 0.220053

Less: X .006004

Interpolated factor .214049

Present value of remainder interest = $100,000 × 0.214049 = $21,404.90

(5) Period is the life of one individual. If the period described in paragraph (a)(5) of § 1.664-3 is the life of one individual, the factor that is used in determining the present value of the remainder interest is the factor under the appropriate adjusted payout rate in column (2) of Table E in paragraph (d)(6) of this section opposite the number in column (1) that corresponds to the age of the individual whose life measures the period. For purposes of the computations described in this paragraph (b)(5), the age of an individual is to be taken as the age of that individual at the individual's nearest birthday. If the adjusted payout rate is an amount which is between adjusted payout rates for which factors are provided for in Table E, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying the net fair market value (as of the appropriate valuation date) of the property placed in trust by the factor determined under this paragraph (b)(5). If the adjusted payout rate is greater than 14 percent, see § 1.664-4(b). The application of this paragraph may be illustrated by the following example:

Example.

A, who will be 50 years old on April 15, 1985, transfers $100,000 to a charitable remainder unitrust on January 1, 1985. The trust instrument requires that the trust pay to A at the end of each taxable year of the trust 10 percent of the fair market value of the trust assets as of the beginning of each taxable year of the trust. The adjusted payout rate is 9.091 percent (10 percent × .909091). The present value of the remainder interest is $15,259.00 computed as follows:

Factor at 9 percent at age 50 0.15472

Factor at 9.2 percent at age 50 .15003

Difference .00469

9.091% − 9% ÷ 0.2% = X ÷ 0.00469

x = 0.00213

Factor at 9 percent at age 50 .15472

Less: X .00213

Interpolated factor .15259

Present value of remainder interest =

$100,000 × 0.15259 = $15,259.00

(6) Actuarial tables for transfers for which the valuation date is after November 30, 1983, and before May 1, 1989. Table D in § 1.664-4(e)(6) and the following tables shall be used in the application of the provisions of this section:

Table E

Table E—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989

(1) Age (2) Adjusted payout rate

2.2% 2.4% 2.6% 2.8% 3.0%

0 .23253 .20635 .18364 .16394 .14683

1 .22196 .19506 .17170 .15139 .13372

2 .22597 .19884 .17523 .15468 .13676

3 .23039 .20304 .17920 .15840 .14024

4 .23503 .20747 .18340 .16237 .14397

5 .23988 .21211 .18783 .16656 .14793

6 .24489 .21693 .19243 .17094 .15207

7 .25004 .22189 .19718 .17546 .15637

8 .25534 .22701 .20209 .18016 .16084

9 .26080 .23230 .20718 .18503 .16549

10 .26640 .23774 .21243 .19008 .17031

11 .27217 .24335 .21786 .19530 .17532

12 .27807 .24911 .22344 .20068 .18049

13 .28407 .25497 .22913 .20618 .18579

14 .29013 .26089 .23489 .21175 .19115

15 .29621 .26684 .24067 .21735 .19655

16 .30229 .27279 .24647 .22296 .20196

17 .30838 .27876 .25228 .22859 .20739

18 .31451 .28477 .25813 .23427 .21287

19 .32070 .29085 .26407 .24003 .21844

20 .32699 .29704 .27012 .24591 .22413

21 .33339 .30335 .27629 .25192 .22996

22 .33991 .30977 .28259 .25807 .23592

23 .34655 .31634 .28904 .26437 .24205

24 .35334 .32306 .29566 .27085 .24836

25 .36031 .32998 .30248 .27754 .25490

26 .36746 .33710 .30952 .28446 .26167

27 .37481 .34443 .31678 .29161 .26869

28 .38236 .35197 .32427 .29901 .27596

29 .39006 .35968 .33194 .30660 .28344

30 .39793 .36757 .33980 .31439 .29113

31 .40594 .37561 .34783 .32237 .29902

32 .41410 .38383 .35605 .33054 .30711

33 .42240 .39220 .36444 .33890 .31541

34 .43084 .40072 .37299 .34744 .32389

35 .43942 .40941 .38172 .35617 .33258

36 .44813 .41824 .39061 .36508 .34146

37 .45696 .42720 .39966 .37416 .35053

38 .46591 .43630 .40885 .38339 .35977

39 .47496 .44552 .41818 .39278 .36917

40 .48412 .45486 .42765 .40232 .37875

41 .49338 .46432 .43725 .41201 .38849

42 .50275 .47391 .44700 .42187 .39840

43 .51221 .48360 .45686 .43186 .40847

44 .52175 .49340 .46685 .44199 .41870

45 .53136 .50327 .47693 .45223 .42905

46 .54104 .51323 .48712 .46259 .43953

47 .55077 .52327 .49739 .47305 .45013

48 .56058 .53339 .50777 .48363 .46087

49 .57043 .54358 .51823 .49432 .47173

50 .58035 .55384 .52879 .50510 .48271

51 .59029 .56415 .53940 .51597 .49379

52 .60027 .57450 .55008 .52692 .50496

53 .61026 .58488 .56080 .53793 .51620

54 .62025 .59528 .57154 .54897 .52750

55 .63022 .60567 .58230 .56004 .53884

56 .64018 .61606 .59306 .57113 .55021

57 .65012 .62644 .60384 .58225 .56163

58 .66004 .63681 .61461 .59337 .57306

59 .66993 .64717 .62538 .60452 .58453

60 .67979 .65751 .63615 .61567 .59602

61 .68963 .66784 .64692 .62683 .60754

62 .69944 .67815 .65769 .63801 .61908

63 .70922 .68844 .66843 .64918 .63063

64 .71893 .69868 .67915 .66032 .64217

65 .72859 .70886 .68982 .67144 .65369

66 .73817 .71897 .70043 .68250 .66517

67 .74766 .72901 .71096 .69350 .67660

68 .75706 .73896 .72142 .70443 .68796

69 .76637 .74882 .73181 .71530 .69928

70 .77559 .75861 .74212 .72610 .71053

71 .78475 .76833 .75237 1.73685 1.72176

72 .79383 .77799 .76257 .74756 .73294

73 .80279 .78753 .77266 .75816 .74403

74 .81158 .79689 .78256 .76858 .75494

75 .82013 .80602 .79223 .77876 .76561

76 .82844 .81488 .80163 .78867 .77599

77 .83648 .82347 .81075 .79829 .78609

78 .84428 .83182 .81961 .80764 .79592

79 .85187 .83994 .82824 .81677 .80552

80 .85927 .84787 .83668 .82569 .81491

81 .86645 .85556 .84487 .83437 .82404

82 .87336 .86299 .85278 .84275 .83288

83 .88003 .87014 .86042 .85084 .84142

84 .88648 .87708 .86782 .85870 .84971

85 .89273 .88381 .87501 .86633 .85778

86 .89868 .89021 .88185 .87360 .86547

87 .90417 .89613 .88818 .88034 .87260

88 .90923 .90158 .89402 .88655 .87917

89 .91396 .90668 .89948 .89237 .88533

90 .91849 .91156 .90471 .89794 .89124

91 .92278 .91620 .90968 .90324 .89686

92 .92673 .92046 .91426 .90812 .90204

93 .93027 .92429 .91837 .91251 .90670

94 .93341 .92768 .92201 .91639 .91082

95 .93612 .93062 .92516 .91976 .91440

96 .93841 .93309 .92782 .92259 .91740

97 .94044 .93529 .93018 .92512 .92009

98 .94223 .93723 .93226 .92733 .92244

99 .94392 .93905 .93421 .92942 .92466

100 .94559 .94086 .93615 .93149 .92685

101 .94709 .94248 .93790 .93334 .92882

102 .94873 .94424 .93979 .93536 .93096

103 .95077 .94645 .94216 .93789 .93365

104 .95278 .94862 .94449 .94037 .93628

105 .95570 .95178 .94787 .94399 .94012

106 .96017 .95662 .95309 .94957 .94607

107 .96616 .96313 .96010 .95709 .95408

108 .97515 .97291 .97067 .96843 .96620

109 .98900 .98800 .98700 .98600 .98500

Table E

Table E—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989

(1) Years (2) Adjusted payout rate

3.2% 3.4% 3.6% 3.8% 4.0%

0 .13196 .11901 .10774 .09791 .08933

1 .11834 .10493 .09324 .08303 .07410

2 .12113 .10749 .09557 .08514 .07601

3 .12437 .11050 .09835 .08770 .07837

4 .12787 .11376 .10138 .09052 .08098

5 .13159 .11725 .10465 .09357 .08382

6 .13549 .12092 .10810 .09680 .08684

7 .13956 .12476 .11171 .10019 .09002

8 .14380 .12877 .11549 .10376 .09337

9 .14822 .13296 .11946 .10751 .09691

10 .15282 .13734 .12361 .11144 .10063

11 .15761 .14190 .12795 .11556 .10454

12 .16257 .14663 .13247 .11986 .10863

13 .16764 .15149 .13711 .12428 .12283

14 .17279 .15643 .14182 .12878 .11712

15 .17798 .16140 .14657 .13331 .12143

16 .18318 .16638 .15133 .13785 .12576

17 .18840 .17138 .15611 .14241 .13010

18 .19367 .17643 .16094 .14702 .13449

19 .19903 .18157 .16586 .15172 .13897

20 .20452 .18685 .17092 .15655 .14358

21 .21014 .19226 .17612 .16153 .14833

22 .21591 .19783 .18146 .16665 .15324

23 .22185 .20356 .18698 .17195 .15832

24 .22798 .20949 .19270 .17746 .16361

25 .23434 .21565 .19866 .18321 .16914

26 .24094 .22207 .20489 .18922 .17494

27 .24780 .22875 .21138 .19551 .18102

28 .25492 .23570 .21814 .20208 .18739

29 .26226 .24288 .22514 .20889 .19400

30 .26982 .25029 .23239 .21596 .20088

31 .27759 .25792 .23985 .22324 .20798

32 .28557 .26577 .24755 .23078 .21533

33 .29377 .27385 .25548 .23855 .22293

34 .30217 .28214 .26364 .24656 .23077

35 .31079 .29065 .27203 .25481 .23887

36 .31961 .29939 .28065 .26330 .24721

37 .32863 .30833 .28950 .27202 .25579

38 .33784 .31747 .29855 .28096 .26460

39 .34722 .32680 .30780 .29011 .27363

40 .35679 .33633 .31727 .29948 .28290

41 .36654 .34606 .32693 .30908 .29239

42 .37648 .35599 .33683 .31890 .30213

43 .38659 .36610 .34691 .32894 .31209

44 .39687 .37640 .35720 .33918 .32227

45 .40728 .38685 .36765 .34961 .33265

46 .41785 .39746 .37828 .36023 .34323

47 .42856 .40823 .38908 .37103 .35400

48 .43941 .41917 .40006 .38202 .36499

49 .45040 .43025 .41121 .39320 .37617

50 .46153 .44149 .42252 .40457 .38756

51 .47277 .45286 .43398 .41609 .39911

52 .48412 .46435 .44558 .42776 .41084

53 .49556 .47595 .45731 .43958 .42272

54 .50707 .48763 .46913 .45151 .43473

55 .51864 .49939 .48104 .46354 .44685

56 .53026 .51121 .49303 .47567 .45908

57 .54192 .52310 .50510 .48789 .47143

58 .55363 .53503 .51723 .50019 .48387

59 .56538 .54703 .52945 .51258 .49642

60 .57717 .55909 .54173 .52506 .50906

61 .58901 .57120 .55408 .53763 .52181

62 .60087 .58336 .56650 .55028 .53466

63 .61277 .59556 .57898 .56300 .54760

64 .62467 .60778 .59149 .57577 .56060

65 .63655 .62000 .60402 .58857 .57365

66 .64842 .63221 .61654 .60139 .58672

67 .66023 .64439 .62905 .61420 .59980

68 .67200 .65653 .64154 .62699 .61289

69 .68373 .66865 .65400 .63978 .62598

70 .69541 .68072 .66645 .65257 .63908

71 .70708 .69279 .67890 .66538 .65222

72 .71870 .70484 .69134 .67819 .66538

73 .73025 .71682 .70372 .69095 .67850

74 .74163 .72863 .71595 .70356 .69147

75 .75275 .74019 .72792 .71593 .70421

76 .76360 .75147 .73962 .72802 .71667

77 .77415 .76246 .75102 .73981 .72883

78 .78443 .77318 .76214 .75133 .74073

79 .79448 .78365 .77303 .76261 .75238

80 .80432 .79392 .78371 .77369 .76384

81 .81390 .80393 .79413 .78450 .77504

82 .82317 .81362 .80423 .79499 .78590

83 .83214 .82301 .81402 .80517 .79645

84 .84086 .83214 .82355 .81508 .80674

85 .84935 .84104 .83284 .82476 .81679

86 .85745 .84953 .84172 .83401 .82640

87 .86496 .85741 .84996 .84260 .83533

88 .87189 .86468 .85757 .85054 .84359

89 .87838 .87150 .86471 .85799 .85135

90 .88461 .87806 .87157 .86516 .85881

91 .89055 .88430 .87812 .87200 .86594

92 .89602 .89006 .88416 .87831 .87252

93 .90094 .89524 .88959 .88400 .87846

94 .90530 .89983 .89441 .88904 .88372

95 .90908 .90381 .89359 .89341 .88828

96 .91226 .90716 .90211 .89709 .89212

97 .91510 .91015 .90525 .90038 .89555

98 .91759 .91277 .90800 .90326 .89855

99 .91993 .91524 .91058 .90596 .90137

100 .92225 .91768 .91315 .90865 .90417

101 .92433 .91987 .91544 .91104 .90667

102 .92659 .92225 .91793 .91364 .90938

103 .92943 .92524 .92107 .91692 .91280

104 .93221 .92816 .92413 .92012 .91614

105 .93627 .93244 .92863 .92483 .92105

106 .94257 .93909 .93562 .93217 .92872

107 .95107 .94808 .94509 .94211 .93914

108 .96396 .96173 .95950 .95728 .95505

109 .98400 .98300 .98200 .98100 .98000

Table E

Table E—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989

(1) Age (2) Adjusted payout rate

4.2% 4.4% 4.6% 4.8% 5.0%

0 .08183 .07527 .06952 .06448 .06005

1 .06629 .05945 .05344 .04817 .04354

2 .06801 .06098 .05481 .04939 .04460

3 .07017 .06297 .05663 .05104 .04611

4 .07259 .06520 .05868 .05294 .04786

5 .07523 .06765 .06096 .05505 .04982

6 .07805 .07029 .06342 .05734 .05195

7 .08103 .07307 .06603 .05978 .05423

8 .08418 .07603 .06880 .06238 .05666

9 .08752 .07917 .07175 .06516 .05928

10 .09103 .08249 .07488 .06811 .06206

11 .09473 .08600 .07820 .07125 .06503

12 .09861 .08968 .08169 .07456 .06817

13 .10261 .09348 .08530 .07799 .07142

14 .10669 .09735 .08899 .08148 .07474

15 .11080 .10126 .09269 .08500 .07808

16 .11491 .10516 .09640 .08852 .08142

17 .11903 .10908 .10012 .09204 .08475

18 .12321 .11304 .10387 .09560 .08812

19 .12747 .11709 .10771 .09923 .09156

20 .13186 .12126 .11168 .10300 .09513

21 .13639 .12558 .11578 .10690 .09883

22 .14108 .13005 .12004 .11094 .10268

23 .14594 .13469 .12446 .11516 .10669

24 .15101 .13954 .12910 .11958 .11091

25 .15632 .14464 .13398 .12426 .11537

26 .16191 .15001 .13914 .12920 .12011

27 .16778 .15567 .14459 .13444 .12514

28 .17394 .16162 .15032 .13997 .13046

29 .18035 .16782 .15632 .14575 .13604

30 .18702 .17429 .16259 .15181 .14189

31 .19393 .18100 .16909 .15811 .14799

32 .20109 .18797 .17586 .16468 .15436

33 .20851 .19520 .18290 .17152 .16100

34 .21618 .20268 .19018 .17861 .16789

35 .22411 .21043 .19775 .18599 .17508

36 .23228 .21844 .20558 .19363 .18253

37 .24071 .22670 .21367 .20154 .19026

38 .24938 .23521 .22201 .20971 .19825

39 .25827 .24396 .23060 .21814 .20650

40 .26741 .25295 .23945 .22682 .21502

41 .27679 .26220 .24855 .23577 .22381

42 .28642 .27172 .25793 .24501 .23289

43 .29629 .28147 .26756 .25450 .24224

44 .30639 .29147 .27745 .26426 .25186

45 .31669 .30169 .28756 .27426 .26173

46 .32722 .31213 .29791 .28450 .27185

47 .33795 .32280 .30849 .29498 .28222

48 .34890 .33370 .31932 .30573 .29287

49 .36007 .34482 .33039 .31672 .30377

50 .37144 .35617 .34170 .32797 .31494

51 .38301 .36773 .35322 .33944 .32635

52 .39476 .37948 .36495 .35113 .33799

53 .40668 .39141 .37688 .36304 .34986

54 .41874 .40350 .38897 .37512 .36191

55 .43093 .41574 .40123 .38739 .37416

56 .44324 .42811 .41364 .39980 .38657

57 .45568 .44062 .42620 .41240 .39918

58 .46823 .45325 .43890 .42514 .41194

59 .48091 .46603 .45175 .43805 .42489

60 .49370 .47893 .46475 .45112 .43802

61 .50661 .49198 .47790 .46436 .45133

62 .51963 .50515 .49120 .47776 .46481

63 .53275 .51844 .50463 .49131 .47846

64 .54596 .53182 .51817 .50498 .49225

65 .55922 .54528 .53180 .51877 .50616

66 .57253 .55880 .54551 .53264 .52018

67 .58586 .57235 .55926 .54657 .53427

68 .59921 .58594 .57306 .56057 .54845

69 .61258 .59956 .58692 .57463 .56270

70 .62597 .61322 .60082 .58877 .57704

71 .63941 .62695 .61481 .60300 .59149

72 .65289 .64073 .62887 .61731 .60605

73 .66635 .65449 .64293 .63165 .62064

74 .67976 .66814 .65688 .64588 .63514

75 .69275 .68156 .67061 .65990 .64944

76 .70557 .69470 .68407 .67366 .66348

77 .71809 .70756 .69724 .68714 .67724

78 .73033 .72014 .71015 .70036 .69075

79 .74235 .73251 .72284 .71336 .70405

80 .75417 .74468 .73535 .72619 .71718

81 .76573 .75659 .74759 .73875 .73006

82 .77696 .76816 .75951 .75099 .74261

83 .78787 .77942 .77110 .76291 .75484

84 .79852 .79042 .78243 .77457 .76681

85 .80893 .80118 .79353 .78599 .77856

86 .81889 .81148 .80417 .79695 .78983

87 .82816 .82107 .81408 .80716 .80034

88 .83673 .82994 .82324 .81662 .81007

89 .84478 .83828 .83186 .82551 .81923

90 .85253 .84632 .84018 .83410 .82808

91 .85994 .85401 .84813 .84232 .83656

92 .86679 .86111 .85549 .84993 .84441

93 .87296 .86752 .86213 .85679 .85150

94 .87844 .87321 .86803 .86289 .85780

95 .88319 .87815 .87314 .86818 .86327

96 .88719 .88230 .87745 .87264 .86787

97 .89076 .88601 .88129 .87661 .87197

98 .89388 .88925 .88465 .88009 .87556

99 .89682 .89230 .88781 .88336 .87894

100 .89973 .89533 .89095 .88660 .88228

101 .90233 .89802 .89374 .88948 .88526

102 .90515 .90094 .89676 .89260 .88848

103 .90871 .90464 .90059 .89656 .89256

104 .91217 .90823 .90431 .90040 .89652

105 .91729 .91354 .90981 .90610 .90240

106 .92529 .92187 .91846 .91507 .91169

107 .93617 .93322 .93027 .92732 .92439

108 .95283 .95062 .94840 .94619 .94398

109 .97900 .97800 .97700 .97600 .97500

Table E

Table E—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989

(1) Age (2) Adjusted payout rate

5.2% 5.4% 5.6% 5.8% 6.0%

0 .05615 .05272 .04969 .04701 .04464

1 .03945 .03585 .03268 .02986 .02737

2 .04039 .03667 .03337 .03046 .02787

3 .04176 .03791 .03450 .03147 .02879

4 .04336 .03938 .03585 .03272 .02993

5 .04518 .04107 .03741 .03416 .03127

6 .04717 .04292 .03914 .03577 .03276

7 .04929 .04490 .04099 .03750 .03438

8 .05158 .04704 .04300 .03938 .03615

9 .05404 .04936 .04518 .04143 .03808

10 .05666 .05183 .04751 .04364 .04016

11 .05947 .05449 .05003 .04602 .04242

12 .06245 .05731 .05271 .04856 .04484

13 .06554 .06025 .05549 .05121 .04735

14 .06869 .06324 .05834 .05391 .04992

15 .07186 .06625 .06119 .05662 .05250

16 .07502 .06924 .06403 .05931 .05504

17 .07817 .07223 .06685 .06199 .05757

18 .08136 .07524 .06970 .06468 .06012

19 .08462 .07832 .07261 .06743 .06272

20 .08800 .08152 .07564 .07029 .06542

21 .09151 .08485 .07879 .07327 .06824

22 .09516 .08831 .08207 .07638 .07119

23 .09897 .09193 .08551 .07964 .07428

24 .10299 .09576 .08915 .08310 .07756

25 .10725 .09982 .09302 .08679 .08108

26 .11179 .10416 .09717 .09075 .08486

27 .11661 .10878 .10160 .09500 .08892

28 .12173 .11370 .10632 .09953 .09328

29 .12710 .11888 .11130 .10432 .09788

30 .13276 .12433 .11656 .10938 .10276

31 .13865 .13002 .12205 .11469 .10787

32 .14482 .13599 .12783 .12026 .11326

33 .15126 .14223 .13387 .12612 .11892

34 .15796 .14874 .14018 .13223 .12485

35 .16494 .15553 .14678 .13864 .13107

36 .17221 .16260 .15366 .14533 .13757

37 .17975 .16996 .16082 .15231 .14435

38 .18756 .17758 .16826 .15955 .15142

39 .19563 .18547 .17597 .16708 .15875

40 .20397 .19364 .18395 .17488 .16638

41 .21259 .20209 .19223 .18298 .17430

42 .22152 .21084 .20082 .19140 .18254

43 .23071 .21988 .20969 .20010 .19107

44 .24019 .22920 .21885 .20910 .19991

45 .24992 .23878 .22828 .21837 .20902

46 .25991 .24864 .23799 .22793 .21842

47 .27016 .25876 .24798 .23777 .22812

48 .28070 .26918 .25826 .24792 .23812

49 .29150 .27987 .26883 .25837 .24843

50 .30258 .29084 .27970 .26911 .25905

51 .31391 .30208 .29084 .28014 .26996

52 .32548 .31358 .30224 .29144 .28115

53 .33729 .32532 .31390 .30302 .29263

54 .34931 .33728 .32579 .31482 .30434

55 .36152 .34945 .33790 .32686 .31631

56 .37392 .36181 .35022 .33912 .32850

57 .38652 .37438 .36276 .35162 .34093

58 .39929 .38715 .37550 .36432 .35359

59 .41226 .40013 .38847 .37727 .36650

60 .42542 .41331 .40165 .39044 .37965

61 .43878 .42670 .41506 .40386 .39306

62 .45233 .44029 .42869 .41750 .40671

63 .46606 .45409 .44253 .43138 .42060

64 .47994 .46805 .45656 .44545 .43471

65 .49397 .48217 .47076 .45971 .44902

66 .50811 .49642 .48510 .47413 .46350

67 .52235 .51079 .49957 .48869 .47814

68 .53668 .52525 .51416 .50339 .49293

69 .55110 .53983 .52888 .51823 .50788

70 .56563 .55453 .54373 .53322 .52299

71 .58029 .56938 .55875 .54839 .53830

72 .59507 .58436 .57392 .56374 .55380

73 .60990 .59941 .58917 .57918 .56942

74 .62465 .61439 .60437 .59458 .58502

75 .63920 .62919 .61940 .60983 .60046

76 .65351 .64375 .63419 .62484 .61568

77 .66755 .65804 .64873 .63961 .63066

78 .68133 .67209 .66303 .65414 .64542

79 .69492 .68595 .67714 .66850 .66001

80 .70834 .69965 .69111 .68272 .67448

81 .72151 .71311 .70484 .69671 .68872

82 .73436 .72624 .71825 .71039 .70265

83 .74689 .73906 .73135 .72376 .71627

84 .75917 .75163 .74421 .73688 .72967

85 .77122 .76398 .75685 .74980 .74286

86 .78280 .77586 .76901 .76224 .75556

87 .79359 .78693 .78036 .77386 .76744

88 .80360 .79720 .79088 .78463 .77846

89 .81302 .80688 .80081 .79480 .78886

90 .82213 .81624 .81041 .80465 .79894

91 .83086 .82522 .81963 .81410 .80862

92 .83895 .83354 .82818 .82287 .81762

93 .84626 .84106 .83591 .83081 .82575

94 .85275 .84774 .84278 .83787 .83299

95 .85839 .85355 .84876 .84400 .83929

96 .86313 .85844 .85378 .84916 .84458

97 .86737 .86280 .85826 .85377 .84930

98 .87107 .86661 .86218 .85779 .85343

99 .87455 .87019 .86586 .86157 .85730

100 .87800 .87374 .86951 .86532 .86115

101 .88106 .87689 .87275 .86863 .86455

102 .88437 .88030 .87625 .87222 .86822

103 .88858 .88463 .88070 .87679 .87290

104 .89266 .88882 .88500 .88120 .87741

105 .89872 .89506 .89141 .88778 .88417

106 .90832 .90496 .90161 .89828 .89496

107 .92146 .91854 .91562 .91271 .90981

108 .94177 .93956 .93736 .93516 .93296

109 .97400 .97300 .97200 .97100 .97000

Table E

Table E—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989

(1) Age (2) Adjusted Payout Rate

6.2% 6.4% 6.6% 6.8% 7.0%

0 .04253 .04066 .03899 .03751 .03618

1 .02516 .02320 .02145 .01989 .01850

2 .02557 .02353 .02171 .02008 .01862

3 .02640 .02427 .02237 .02067 .01915

4 .02744 .02523 .02325 .02147 .01988

5 .02868 .02638 .02431 .02246 .02080

6 .03008 .02767 .02552 .02359 .02185

7 .03159 .02909 .02685 .02483 .02302

8 .03325 .03065 .02831 .02621 .02432

9 .03507 .03236 .02993 .02774 .02576

10 .03704 .03423 .03170 .02941 .02735

11 .03918 .03626 .03363 .03125 .02910

12 .04148 .03845 .03571 .03323 .03099

13 .04387 .04073 .03788 .03531 .03297

14 .04632 .04305 .04010 .03742 .03499

15 .04876 .04538 .04231 .03953 .03699

16 .05118 .04767 .04449 .04159 .03896

17 .05357 .04994 .04663 .04362 .04088

18 .05598 .05221 .04878 .04565 .04280

19 .05843 .05453 .05097 .04772 .04476

20 .06099 .05694 .05325 .04988 .04679

21 .06365 .05946 .05564 .05213 .04893

22 .06644 .06210 .05813 .05449 .05116

23 .06937 .06488 .06076 .05699 .05352

24 .07249 .06784 .06357 .05965 .05605

25 .07584 .07103 .06660 .06254 .05879

26 .07945 .07447 .06989 .06567 .06178

27 .08334 .07819 .07345 .06907 .06503

28 .08751 .08219 .07729 .07275 .06856

29 .09194 .08645 .98137 .07667 .07233

30 .09663 .09096 .08572 .08086 .07635

31 .10156 .09572 .09030 .08527 .08060

32 .10677 .10074 .09515 .08995 .08512

33 .11224 .10604 .10027 .09490 .08990

34 .11798 .11159 .10564 .10010 .09494

35 .12401 .11744 .11131 .10560 .10026

36 .13033 .12357 .11727 .11137 .10586

37 .13693 .12999 .12350 .11743 .11175

38 .14380 .13668 .13002 .12377 .11791

39 .15096 .14366 .13681 .13038 .12436

40 .15841 .15092 .14390 .13729 .13109

41 .16615 .15848 .15128 .14450 .13812

42 .17421 .16637 .15899 .15204 .14549

43 .18257 .17456 .16700 .15988 .15316

44 .19124 .18306 .17533 .16804 .16115

45 .20018 .19184 .18395 .17649 .16943

46 .20943 .20092 .19287 .18524 .17802

47 .21897 .21030 .20209 .19431 .18692

48 .22883 .22001 .21165 .20371 .19616

49 .23900 .23004 .22152 .21343 .20573

50 .24948 .24039 .23173 .22349 .21565

51 .26027 .25104 .24225 .23387 .22589

52 .27135 .26200 .25308 .24457 .23645

53 .28271 .27325 .26421 .25558 .24733

54 .29433 .28476 .27561 .26686 .25848

55 .30621 .29654 .28728 .27842 .26993

56 .31832 .30856 .29921 .29025 .28165

57 .33068 .32085 .31142 .30236 .29367

58 .34329 .33339 .32388 .31474 .30595

59 .35615 .34620 .33662 .32741 .31855

60 .36927 .35927 .34964 .34037 .33143

61 .38265 .37262 .36295 .35362 .34463

62 .39630 .38625 .37655 .36718 .35814

63 .41020 .40014 .39043 .38104 .37196

64 .42432 .41428 .40456 .39516 .38606

65 .43866 .42864 .41893 .40953 .40042

66 .45320 .44321 .43353 .42414 .41503

67 .46790 .45796 .44832 .43896 .42987

68 .48277 .47289 .46330 .45398 .44492

69 .49781 .48802 .47849 .46923 .46021

70 .51303 .50333 .49389 .48470 .47574

71 .52847 .51888 .50954 .50044 .49156

72 .54412 .53466 .52544 .51644 .50766

73 .55990 .55059 .54151 .52363 .52396

74 .57566 .56652 .55758 .54885 .54030

75 .59129 .58232 .57354 .56496 .55655

76 .60671 .59792 .58932 .58089 .57263

77 .62189 .61330 .60487 .59661 .58851

78 .63687 .62847 .62024 .61215 .60422

79 .65168 .64349 .63546 .62756 .61981

80 .66637 .65841 .65058 .64289 .63532

81 .68085 .67312 .66551 .65802 .65066

82 .69503 .68753 .68014 .67287 .66571

83 .70890 .70164 .69448 .68743 .68048

84 .72255 .71553 .70861 .70179 .69506

85 .73600 .72924 .72257 .71598 .70948

86 .74897 .7446 .73693 .72969 .72342

87 .76109 .75483 .74864 .74252 .73647

88 .77235 .76631 .76035 .75445 .74862

89 .78298 .77717 .77142 .76573 .76011

90 .79329 .78770 .78217 .77669 .77127

91 .80320 .79783 .79252 .78725 .78204

92 .81241 .80725 .80214 .79708 .79206

93 .82074 .81578 .81086 .80598 .80115

94 .82816 .82337 .81862 .81391 .80924

95 .83461 .82997 .82537 .82081 .81629

96 .84003 .83552 .82105 .82661 .82221

97 .84487 .84048 .83612 .82179 .82750

98 .84910 .84481 .84054 .83631 .83211

99 .85307 .84887 .84469 .84055 .83644

100 .85701 .85290 .84882 .84476 .84073

101 .86049 .85645 .85244 .84846 .84451

102 .86424 .86029 .85637 .85247 .84859

103 .86904 .86520 .86138 .85758 .85381

104 .87365 .86991 .86619 .86249 .85880

105 .88058 .87700 .87343 .86988 .86635

106 .89165 .88835 .88506 .88179 .87852

107 .90692 .90404 .90116 .89829 .89542

108 .93077 .92858 .92639 .92420 .92201

109 .96900 .96800 .96700 .96600 .96500

Table E

Table E—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989

(1) Age (2) Adjusted payout rate

7.2% 7.4% 7.6% 7.8% 8.0%

0 .03499 .03392 .03296 .03209 .03130

1 .01725 .01613 .01513 .01422 .01340

2 .01732 .01615 .01509 .01414 .01329

3 .01778 .01656 .01545 .01446 .01356

4 .01846 .01717 .01601 .01497 .01402

5 .01930 .01796 .01674 .01574 .01465

6 .02029 .01888 .01761 .01645 .01541

7 .02138 .01991 .01857 .01736 .01627

8 .02261 .02106 .01966 .01839 .01724

9 .02397 .02236 .02089 .01956 .01835

10 .02548 .02379 .02225 .02086 .01959

11 .02715 .02538 .02377 .02231 .02098

12 .02895 .02710 .02542 .02389 .02250

13 .03085 .02892 .02716 .02556 .02410

14 .03278 .03076 .02893 .02725 .02572

15 .03469 .03259 .03067 .02892 .02732

16 .03656 .03437 .03237 .03054 .02886

17 .03938 .03610 .03401 .03210 .03035

18 .04020 .03782 .03564 .03364 .03181

19 .04204 .03956 .03729 .03520 .03328

20 .04397 .04138 .03901 .03683 .03483

21 .04599 .04329 .04081 .03853 .03644

22 .04810 .04529 .04270 .04032 .03813

23 .05033 .04740 .04470 .04222 .03992

24 .05273 .04968 .04686 .04427 .04187

25 .05534 .05216 .04922 .04651 .04400

26 .05819 .05488 .05182 .04898 .04636

27 .06130 .05785 .05466 .05170 .04896

28 .06468 .06109 .05777 .05468 .05182

29 .06830 .06457 .06110 .05789 .05490

30 .07217 .06829 .06469 .06134 .05822

31 .07627 .07224 .06849 .06500 .06174

32 .08062 .07644 .07254 .06891 .06552

33 .08524 .08090 .07686 .07308 .06955

34 .09012 .08562 .08142 .07749 .07382

35 .09528 .09062 .08626 .08218 .07836

36 .10071 .09589 .09137 .08714 .08317

37 .10643 .10144 .09676 .09237 .08825

38 .11242 .10727 .10243 .09788 .09361

39 .11869 .11337 .10837 .10366 .09923

40 .12526 .11977 .11460 .10973 .10514

41 .13212 .12646 .12113 .11609 .11135

42 .13931 .13349 .12799 .12279 .11789

43 .14681 .14082 .13515 .12980 .12473

44 .15463 .14847 .14264 .13712 .13189

45 .16274 .15642 .15042 .14474 .13935

46 .17117 .16468 .15853 .15268 .14713

47 .17991 .17326 .16694 .16094 .15523

48 .18900 .18219 .17571 .16955 .16368

49 .19841 .19145 .18481 .17850 .17248

50 .20818 .20106 .19428 .18781 .18163

51 .21827 .21101 .20407 .19745 .19113

52 .22869 .22129 .21421 .20745 .20098

53 .23944 .23190 .22468 .21778 .21117

54 .25047 .24280 .23545 .22841 .22167

55 .26180 .25400 .24653 .23936 .23249

56 .27341 .26550 .25790 .25061 .24361

57 .28532 .27729 .26959 .26218 .25505

58 .29751 .28938 .28157 .27405 .26681

59 .31001 .30180 .29388 .28626 .27892

60 .32282 .31452 .30652 .29880 .29136

61 .33595 .32758 .31950 .31169 .30416

62 .34941 .34097 .33282 .32494 .31733

63 .36318 .35469 .34648 .33854 .33085

64 .37725 .36872 .36046 .35246 .34472

65 .39159 .38304 .37474 .36670 .35891

66 .40620 .39763 .38931 .38124 .37340

67 .42104 .41247 .40414 .39605 .38819

68 .43611 .42755 .41923 .41113 .40326

69 .45144 .44290 .43459 .42650 .41863

70 .46702 .45852 .45025 .44218 .43432

71 .48291 .47447 .46623 .45820 .45037

72 .49909 .49072 .48255 .47458 .46679

73 .51549 .50721 .49912 .49912 .48349

74 .53195 .52377 .51578 .50796 .50031

75 .54832 .54027 .53238 .52466 .51710

76 .56454 .55661 .54884 .54123 .53377

77 .58057 .57278 .56514 .55765 .55030

78 .59644 .58879 .58129 .58393 .56670

79 .61219 .60471 .59736 .59013 .58304

80 .62788 .62057 .61338 .60632 .59936

81 .64341 .63628 .62926 .62236 .61556

82 .65866 .65172 .64488 .63815 .63151

83 .67364 .66689 .66024 .65369 .64723

84 .68843 .68189 .67544 .66907 .66279

85 .70307 .69674 .69050 .68433 .67825

86 .71723 .71112 .70508 .69912 .69323

87 .73050 .72460 .71877 .71300 .70731

88 .74285 .73715 .73151 .72593 .72042

89 .75454 .74903 .74358 .73819 .73286

90 .76591 .76060 .75534 .75014 .74499

91 .77688 .77176 .76670 .76169 .75672

92 .78709 .78217 .77729 .77245 .76766

93 .79635 .79160 .78690 .78223 .77761

94 .80461 .80002 .79547 .79096 .78648

95 .81180 .80735 .80394 .79856 .79421

96 .81784 .81351 .80921 .80494 .80071

97 .82324 .81901 .81481 .81065 .80651

98 .82794 .82380 .81969 .81562 .81157

99 .83235 .82830 .83427 .82028 .81631

100 .83674 .83276 .82882 .82490 .82101

101 .84058 .83668 .83280 .82895 .82512

102 .84474 .84091 .83710 .83332 .82956

103 .85006 .84633 .84262 .83893 .83526

104 .85514 .85150 .84787 .84427 .84068

105 .86284 .85934 .85585 .85239 .84893

106 .87527 .87204 .86881 .86559 .86239

107 .89257 .88972 .88688 .88404 .88121

108 .91983 .91765 .91547 .91330 .91113

109 .96400 .96300 .96200 .96100 .96000

Table E

Table E—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989

(1) Age (2) Adjusted payout rate

8.2% 8.4% 8.6% 8.8% 9.0%

0 .03059 .02995 .02936 .02882 .02833

1 .01267 .01200 .01139 .01084 .01033

2 .01251 .01181 .01117 .01059 .01006

3 .01274 .01200 .01133 .01072 .01016

4 .01316 .01239 .01168 .01103 .01044

5 .01375 .01293 .01218 .01150 .01088

6 .01446 .01360 .01281 .01209 .01144

7 .01527 .01436 .01353 .01277 .01208

8 .01619 .01523 .01436 .01356 .01283

9 .01725 .01624 .01532 .01448 .01370

10 .01843 .01737 .01640 .01551 .01470

11 .01976 .01865 .01763 .01669 .01583

12 .02122 .02005 .01898 .01800 .01709

13 .02276 .02153 .02041 .01937 .01842

14 .02432 .02303 .02185 .02077 .01977

15 .02585 .02451 .02327 .02213 .02108

16 .02732 .02591 .02462 .02342 .02232

17 .02874 .02726 .02590 .02465 .02349

18 .03013 .02858 .02715 .02584 .02462

19 .03152 .02990 .02841 .02703 .02575

20 .03298 .03128 .02971 .02826 .02692

21 .03451 .03272 .03108 .02956 .02815

22 .03611 .03424 .03251 .03091 .02944

23 .03781 .03585 .03404 .03236 .03081

24 .03965 .03760 .03570 .03393 .03230

25 .04168 .03953 .03753 .03568 .03396

26 .04393 .04168 .03958 .03764 .03583

27 .04642 .04406 .04186 .03982 .03792

28 .04916 .04669 .04439 .04224 .04025

29 .05212 .04953 .04712 .04487 .04277

30 .05531 .05260 .05008 .04772 .04552

31 .05871 .05588 .05324 .05077 .04846

32 .06236 .05940 .05663 .05405 .05163

33 .06625 .06316 .06027 .05756 .05502

34 .07038 .06716 .06414 .06131 .05865

35 .07478 .07142 .06827 .06531 .06253

36 .07944 .07595 .07266 .06957 .06667

37 .08438 .08074 .07732 .07410 .07106

38 .08958 .08580 .08223 .07888 .07571

39 .09506 .09112 .08742 .08392 .08061

40 .10081 .09673 .09288 .08924 .08580

41 .10687 .10263 .09863 .09484 .09126

42 .11325 .10886 .10471 .10078 .09705

43 .11993 .11539 .11109 .10701 .10314

44 .12694 .12224 .11779 .11356 .10955

45 .13424 .12939 .12478 .12040 .11624

46 .14186 .13686 .13210 .12757 .12326

47 .14980 .14464 .13973 .13505 .13059

48 .15810 .15278 .14772 .14289 .13828

49 .16674 .16127 .15605 .15107 .14631

50 .17574 .17012 .16475 .15962 .15472

51 .18510 .17932 .17381 .16853 .16348

52 .19480 .18888 .18322 .17779 .17260

53 .20484 .19878 .19298 .18741 .18208

54 .21520 .20901 .20306 .19735 .19188

55 .22589 .21955 .21347 .20763 .20202

56 .23688 .23041 .22420 .21822 .21248

57 .24820 .24161 .23527 .22917 .22329

58 .25984 .25313 .24667 .24044 .23444

59 .27184 .26501 .25843 .25209 .24596

60 .28417 .27724 .27055 .26409 .25786

61 .29688 .28985 .28306 .27650 .27015

62 .30996 .30284 .29596 .28929 .28285

63 .32341 .31621 .30924 .30249 .29595

64 .33721 .32994 .32289 .31605 .30943

65 .35134 .34401 .33689 .32999 .32329

66 .36580 .35841 .35124 .34427 .33750

67 .38055 .37312 .36590 .35889 .35206

68 .39559 .38814 .38089 .37383 .36696

69 .41096 .40349 .39622 .38913 .38222

70 .42665 .41918 .41190 .40480 .39787

71 .44273 .43527 .42799 .42089 .41395

72 .45919 .45176 .44450 .43741 .43049

73 .47594 .46856 .46134 .45428 .44738

74 .49283 .48550 .47834 .47132 .46446

75 .50969 .50244 .49534 .48838 .48157

76 .52646 .51929 .51226 .50537 .49862

77 .54309 .53601 .52907 .52226 .51558

78 .55960 .55263 .54579 .53907 .53247

79 .57606 .56921 .56248 .55586 .54935

80 .59253 .58580 .57919 .57269 .56629

81 .60887 .60229 .59581 .58943 .58315

82 .62498 .61855 .61221 .60597 .59982

83 .64086 .63459 .62840 .62230 .61629

84 .65660 .65049 .64447 .63852 .63266

85 .67224 .66631 .66046 .65468 .64898

86 .68742 .68167 .67600 .67040 .66486

87 .70168 .69611 .69061 .68518 .67980

88 .71497 .70958 .70425 .69897 .69376

89 .72758 .72236 .71720 .71208 .70702

90 .73989 .73484 .72985 .72490 .72000

91 .75180 .74693 .74210 .73732 .73259

92 .76292 .75821 .75355 .74894 .74436

93 .77302 .76848 .76397 .75951 .75508

94 .78204 .77764 .77328 .76895 .76466

95 .78991 .78563 .78139 .77719 .77302

96 .79651 .79234 .78821 .78411 .78003

97 .80241 .79834 .79430 .79029 .78630

98 .80755 .80356 .79960 .79567 .79176

99 .81236 .80845 .80456 .80071 .79687

100 .81715 .81331 .80949 .80571 .80195

101 .82132 .81754 .81379 .81006 .80636

102 .82582 .82211 .81842 .81476 .81111

103 .83162 .82799 .82439 .82080 .81724

104 .83711 .83356 .83003 .82652 .82302

105 .84550 .84208 .83867 .83528 .83191

106 .85920 .85602 .85285 .84969 .84655

107 .87839 .87558 .87277 .86997 .86718

108 .90896 .90679 .90463 .90246 .90030

109 .95900 .95800 .95700 .95600 .95500

Table E

Table E—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989

(1) Age (2) Adjusted payout Rate

9.2% 9.4% 9.6% 9.8% 10.0%

0 .02788 .02747 .02709 .02673 .02641

1 .00987 .00945 .00906 .00871 .00838

2 .00957 .00913 .00872 .00835 .00800

3 .00965 .00918 .00875 .00836 .00799

4 .00991 .00941 .00896 .00854 .00815

5 .01031 .00979 .00931 .00887 .00846

6 .01084 .01028 .00978 .00931 .00888

7 .01144 .01086 .01032 .00983 .00937

8 .01216 .01154 .01097 .01044 .00996

9 .01299 .01234 .01174 .01118 .01067

10 .01395 .01326 .01262 .01204 .01149

11 .01504 .01432 .01364 .01302 .01245

12 .01626 .01549 .01478 .01413 .01352

13 .01755 .01674 .01599 .01530 .01466

14 .01885 .01800 .01721 .01648 .01581

15 .02011 .01922 .01839 .01762 .01691

16 .02130 .02036 .01949 .01869 .01794

17 .02243 .02144 .02052 .01967 .01888

18 .02350 .02246 .02150 .02061 .01978

19 .02457 .02348 .02247 .02153 .02065

20 .02569 .02454 .02347 .02248 .02156

21 .02685 .02564 .02452 .02347 .02250

22 .02806 .02679 .02561 .02451 .02348

23 .02936 .02802 .02677 .02561 .02453

24 .03078 .02937 .02805 .02683 .02569

25 .03236 .03087 .02949 .02820 .02699

26 .03415 .03258 .03112 .02975 .02848

27 .03615 .03450 .03295 .03151 .03017

28 .03838 .03664 .03502 .03350 .03208

29 .04081 .03898 .03727 .03567 .03416

30 .04346 .04154 .03973 .03804 .03646

31 .04630 .04427 .04237 .04059 .03892

32 .04936 .04723 .04523 .04335 .04159

33 .05264 .05041 .04831 .04633 .04448

34 .05615 .05381 .05160 .04952 .04757

35 .05992 .05746 .05514 .05296 .05090

36 .06393 .06135 .05892 .05663 .05447

37 .06820 .06550 .06295 .06055 .05828

38 .07272 .06990 .06723 .06471 .06233

39 .07749 .07454 .07175 .06912 .06662

40 .08254 .07946 .07655 .07379 .07117

41 .08787 .08466 .08162 .07073 .07599

42 .09352 .09018 .08700 .08399 .08112

43 .09947 .09599 .09268 .08953 .08654

44 .10573 .10211 .09866 .09539 .09227

45 .11229 .10852 .10494 .10152 .09827

46 .11916 .11525 .11153 .10798 .10459

47 .12634 .12229 .11843 .11474 .11122

48 .13388 .12969 .12568 .12186 .11820

49 .14177 .13743 .13329 .12932 .12553

50 .15003 .14555 .14126 .13716 .13322

51 .15865 .15402 .14959 .14534 .14127

52 .16763 .16286 .15828 .15390 .14969

53 .17696 .17205 .16734 .16281 .15847

54 .18662 .18157 .17672 .17206 .16758

55 .19662 .19144 .18645 .18165 .17703

56 .20695 .20163 .19651 .19157 .18682

57 .21763 .21218 .20693 .20186 .19698

58 .22865 .22307 .21769 .21250 .20749

59 .24005 .23435 .22885 .22353 .21839

60 .25183 .24601 .24038 .23494 .22969

61 .26401 .25808 .25234 .24678 .24141

62 .27661 .27056 .26471 .25905 .25356

63 .28961 .28347 .27752 .27175 .26615

64 .30300 .29677 .29072 .28486 .27916

65 .31678 .31046 .30433 .29837 .29259

66 .33093 .32454 .31832 .31228 .30641

67 .34542 .33897 .33268 .32657 .32062

68 .36027 .35376 .34742 .34124 .33522

69 .37550 .36894 .36255 .35632 .35024

70 .39111 .38452 .37809 .37182 .36570

71 .40719 .40058 .39412 .38782 .38166

72 .42372 .41710 .41064 .40432 .39814

73 .44062 .43402 .42756 .42124 .41506

74 .45774 .45116 .44471 .43840 .43223

75 .47489 .46834 .46193 .45565 .44949

76 .49199 .48550 .47913 .47288 .46675

77 .50902 .50258 .49626 .49006 .48397

78 .52598 .51962 .51336 .50721 .50117

79 .54295 .53667 .53049 .52441 .51843

80 .55999 .55380 .54771 .54171 .53581

81 .57697 .57088 .56489 .55899 .55317

82 .59375 .58778 .58190 .57610 .57039

83 .61036 .60451 .59875 .59306 .58746

84 .62687 .62116 .61553 .60997 .60448

85 .64335 .63779 .63230 .62688 .62152

86 .65939 .65398 .64864 .64337 .63816

87 .67449 .66924 .66405 .65892 .65384

88 .68860 .68350 .67845 .67346 .66852

89 .70202 .69706 .69216 .68731 .68250

90 .71515 .71035 .70559 .70088 .69622

91 .72790 .72325 .71865 .71409 .70957

92 .73982 .73533 .73087 .72646 .72208

93 .75069 .74634 .74202 .73774 .73350

94 .76040 .75618 .75199 .74784 .74372

95 .76888 .76477 .76070 .75666 .75265

96 .77599 .77199 .76801 .76406 .76014

97 .78235 .77843 .77454 .77067 .76684

98 .78789 .78404 .78022 .77642 .77266

99 .79307 .78929 .78554 .78181 .77811

100 .79821 .79450 .79081 .78715 .78351

101 .80268 .79902 .79539 .79178 .78819

102 .80749 .80389 .80031 .79676 .79322

103 .81370 .81018 .80668 .80319 .79973

104 .81955 .81609 .81265 .80923 .80582

105 .82855 .82520 .82187 .81856 .81526

106 .84341 .84029 .83718 .83408 .83099

107 .86439 .86162 .85884 .85608 .85332

108 .89815 .89599 .89384 .89169 .88955

109 .95400 .95300 .95200 .95100 .95000

Table E

Table E—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989

(1) Age (2) Adjusted payout rate

10.2% 10.4% 10.6% 10.8% 11.0%

0 .02610 .02582 .02556 .02531 .02508

1 .00807 .00779 .00753 .00729 .00707

2 .00769 .00739 .00712 .00686 .00663

3 .00766 .00735 .00706 .00679 .00654

4 .00780 .00747 .00716 .00688 .00662

5 .00808 .00773 .00741 .00711 .00683

6 .00848 .00811 .00776 .00744 .00715

7 .00894 .00855 .00819 .00785 .00753

8 .00951 .00909 .00871 .00835 .00801

9 .01019 .00975 .00934 .00896 .00860

10 .01099 .01052 .01008 .00967 .00930

11 .01191 .01142 .01095 .01052 .01012

12 .01295 .01243 .01194 .01148 .01106

13 .01406 .01351 .01299 .01251 .01206

14 .01518 .01459 .01405 .01354 .01306

15 .01625 .01563 .01506 .01452 .01402

16 .01724 .01659 .01599 .01542 .01489

17 .01815 .01747 .01683 .01624 .01568

18 .01901 .01829 .01761 .01699 .01640

19 .01984 .01908 .01837 .01771 .01709

20 .02070 .01990 .01915 .01846 .01780

21 .02160 .02075 .01996 .01923 .01854

22 .02253 .02164 .02080 .02003 .01930

23 .02352 .02258 .02170 .02088 .02010

24 .02462 .02362 .02269 .02182 .02100

25 .02586 .02481 .02382 .02289 .02203

26 .02729 .02617 .02512 .02414 .02322

27 .02891 .02772 .02662 .02558 .02460

28 .03074 .02949 .02832 .02722 .02618

29 .03276 .03143 .03019 .02902 .02792

30 .03497 .03357 .03225 .03102 .02985

31 .03735 .03587 .03448 .03317 .03193

32 .03993 .03837 .03690 .03551 .03420

33 .04273 .04108 .03952 .03806 .03667

34 .04572 .04399 .04234 .04079 .03933

35 .04896 .04713 .04539 .04376 .04221

36 .05243 .05049 .04867 .04694 .04530

37 .05613 .05410 .05217 .05035 .04862

38 .06007 .05793 .05591 .05399 .05217

39 .06425 .06200 .05987 .05785 .05593

40 .06869 .06633 .06409 .06197 .05995

41 .07339 .07092 .06857 .06634 .06421

42 .07840 .07581 .07335 .07101 .06878

43 .08370 .08099 .07841 .07595 .07361

44 .08930 .08646 .08377 .08119 .07874

45 .09517 .09222 .08940 .08670 .08413

46 .10136 .09828 .09533 .09252 .08983

47 .10786 .10464 .10157 .09864 .09582

48 .11470 .11136 .10816 .10510 .10216

49 .12189 .11842 .11509 .11190 .10884

50 .12946 .12585 .12239 .11907 .11588

51 .13737 .13363 .13003 .12659 .12327

52 .14565 .14177 .13805 .13447 .13103

53 .15429 .15028 .14642 .14271 .13914

54 .16327 .15912 .15513 .15129 .14759

55 .17259 .16831 .16419 .16022 .15639

56 .18225 .17784 .17358 .16948 .16553

57 .19227 .18773 .18335 .17912 .17503

58 .20265 .19798 .19347 .18911 .18490

59 .21343 .20863 .20400 .19951 .19518

60 .22460 .21968 .21492 .21032 .20586

61 .23620 .23117 .22629 .22156 .21698

62 .24824 .24309 .23810 .23325 .22856

63 .26073 .25546 .25036 .24540 .24060

64 .27364 .26827 .26306 .25800 .25308

65 .28696 .28150 .27619 .27103 .26601

66 .30070 .29515 .28974 .28449 .27937

67 .31483 .30919 .30371 .29836 .29316

68 .32936 .32365 .31808 .31266 .30737

69 .34432 .33854 .33290 .32741 .32204

70 .35972 .35389 .34820 .34264 .33721

71 .37565 .36977 .36403 .35842 .35294

72 .39210 .38619 .38042 .37477 .36924

73 .40900 .40308 .39728 .39161 .38605

74 .42618 .42025 .41444 .40876 .40318

75 .44345 .43753 .43173 .42604 .42046

76 .46073 .45483 .44904 .44336 .43779

77 .47799 .47212 .46635 .46069 .45513

78 .49524 .48941 .48368 .47805 .47252

79 .51256 .50678 .50110 .49551 .49001

80 .53001 .52429 .51867 .51313 .50769

81 .54745 .54181 .53626 .53079 .52541

82 .56476 .55921 .55374 .54835 .54303

83 .58193 .57648 .57110 .56579 .56056

84 .59907 .59373 .58845 .58325 .57811

85 .61624 .61102 .60586 .60077 .59574

86 .63300 .62791 .62289 .61791 .61300

87 .64883 .64387 .63896 .63411 .62932

88 .66363 .65880 .65402 .64929 .64461

89 .67775 .67304 .66838 .66377 .65921

90 .69160 .68703 .68250 .67802 .67357

91 .70509 .70066 .69626 .69191 .68760

92 .71775 .71345 .70919 .70496 .70078

93 .72929 .72512 .72099 .71689 .71282

94 .73964 .73559 .73157 .72758 .72362

95 .74867 .74472 .74081 .73692 .73306

96 .75625 .75239 .74856 .74476 .74099

97 .76303 .75925 .75550 .75177 .74807

98 .76892 .76521 .76152 .75786 .75422

99 .77443 .77078 .76715 .76355 .75998

100 .77990 .77631 .77275 .76921 .76569

101 .78463 .78109 .77757 .77407 .77060

102 .78971 .78622 .78275 .77930 .77587

103 .79629 .79287 .78947 .78608 .78272

104 .80244 .79907 .79572 .79239 .78907

105 .81198 .80871 .80546 .88222 .79900

106 .82792 .82485 .82180 .81876 .81572

107 .85057 .84783 .84509 .84237 .83964

108 .88740 .88526 .88312 .88098 .87885

109 .94900 .94800 .94700 .94600 .94500

Table E

Table E—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989

(1) Age (2) Adjusted payout rate

11.2% 11.4% 11.6% 11.8% 12.0%

0 .02487 .02466 .02447 .02429 .02412

1 .00686 .00666 .00648 .00631 .00615

2 .00641 .00620 .00601 .00583 .00566

3 .00631 .00609 .00589 .00570 .00552

4 .00637 .00614 .00593 .00573 .00554

5 .00657 .00633 .00610 .00588 .00568

6 .00687 .00661 .00637 .00614 .00593

7 .00724 .00696 .00670 .00646 .00623

8 .00770 .00740 .00713 .00687 .00663

9 .00827 .00795 .00766 .00739 .00713

10 .00894 .00861 .00830 .00800 .00773

11 .00974 .00939 .00906 .00875 .00846

12 .01066 .01029 .00993 .00961 .00929

13 .01164 .01124 .01087 .01052 .01019

14 .01262 .01220 .01181 .01144 .01109

15 .01355 .01311 .01270 .01231 .01194

16 .01440 .01394 .01350 .01309 .01271

17 .01516 .01467 .01421 .01378 .01337

18 .01585 .01534 .01485 .01440 .01397

19 .01651 .01597 .01546 .01498 .01453

20 .01719 .01662 .01608 .01557 .01510

21 .01789 .01728 .01672 .01618 .01568

22 .01861 .01797 .01737 .01680 .01627

23 .01938 .01870 .01806 .01746 .01689

24 .02023 .01951 .01883 .01819 .01759

25 .02121 .02045 .01973 .01905 .01841

26 .02236 .02155 .02078 .02006 .01938

27 .02368 .02282 .02200 .02124 .02051

28 .02521 .02429 .02342 .02261 .02183

29 .02689 .02591 .02499 .02412 .02330

30 .02875 .02772 .02674 .02581 .02494

31 .03076 .02966 .02863 .02764 .02671

32 .03297 .03180 .03070 .02965 .02866

33 .03536 .03412 .03295 .03184 .03079

34 .03794 .03663 .03539 .03421 .03309

35 .04074 .03935 .03803 .03678 .03559

36 .04375 .04228 .04089 .03956 .03830

37 .04699 .04543 .04395 .04255 .04122

38 .05044 .04879 .04723 .04575 .04433

39 .05411 .05238 .5073 .04916 .04766

40 .05802 .05620 .05445 .05279 .05121

41 .06219 .06026 .05843 .05668 .05550

42 .06665 .06462 .06269 .06084 .05908

43 .07138 .06924 .06721 .06526 .06341

44 .07639 .07415 .07202 .06997 .06801

45 .08168 .07933 .07708 .07493 .07287

46 .08726 .08480 .08244 .08018 .07802

47 .09313 .09056 .08809 .08572 .08345

48 .09935 .09666 .09408 .09160 .08922

49 .10591 .10309 .10039 .09780 .09531

50 .11282 .10989 .10707 .10436 .10176

51 .12009 .11703 .11409 .11127 .10855

52 .12772 .12454 .12147 .11853 .11569

53 .13571 .13340 .12922 .12615 .12319

54 .14403 .14060 .13729 .13410 .13102

55 .15270 .14914 .14571 .14240 .13920

56 .16171 .15802 .15447 .15103 .14771

57 .17109 .16728 .16360 .16004 .15660

58 .18083 .17690 .17309 .16941 .16585

59 .19098 .18692 .18299 .17919 .17551

60 .20154 .19736 .19331 .18938 .18558

61 .21254 .20824 .20407 .20003 .19610

62 .22400 .21958 .21530 .21113 .20709

63 .23593 .23139 .22699 .22272 .21856

64 .24830 .24366 .23915 .23476 .23050

65 .26113 .25638 .25176 .24727 .24290

66 .27439 .26955 .26483 .26023 .25576

67 .28808 .28314 .27833 .27364 .26906

68 .30221 .29718 .29228 .28750 .28283

69 .31681 .31170 .30672 .30185 .29710

70 .33190 .32673 .32167 .31672 .31189

71 .34758 .34234 .33721 .33220 .32731

72 .36384 35855 .35337 .34831 .34335

73 .38061 .37529 .37007 .36496 .35996

74 .39772 .39237 .38713 .38199 .37695

75 .41499 .40962 .40436 .39920 .39413

76 .43232 .42695 .42168 .41650 .41142

77 .44967 .44431 .43904 .43386 .42878

78 .46708 .46173 .45647 .45130 .44622

79 .48460 .47928 .47405 .46890 .46383

80 .50232 .49705 .49185 .48673 .48169

81 .52010 .51487 .50973 .50465 .49965

82 .53779 .53263 .52754 .52252 .51757

83 .55540 .55031 .54529 .54033 .53544

84 .57304 .56804 .56309 .55822 .55340

85 .59077 .58586 .58102 .57623 .57150

86 .60815 .60335 .59860 .59392 .58928

87 .62458 .61989 .61525 .61066 .60613

88 .63998 .63540 .63086 .62638 .62194

89 .65469 .65022 .64579 .64141 .63707

90 .66918 .66482 .66050 .65623 .65199

91 .68332 .67909 .67489 .67073 .66661

92 .69662 .69251 .68843 .68439 .68038

93 .70879 .70479 .70082 .69689 .69299

94 .71970 .71581 .71195 .70812 .70432

95 .72924 .72544 .72167 .71793 .71422

96 .73724 .73353 .72984 .72618 .72254

97 .74440 .74076 .73714 .73354 .72998

98 .75061 .74703 .74347 .73994 .73643

99 .75642 .75290 .74939 .74591 .74245

100 .76219 .75872 .75527 .75184 .74844

101 .76715 .76372 .76031 .75692 .75356

102 .77246 .76908 .76571 .76236 .75904

103 .77937 .77605 .77274 .76945 .76618

104 .78577 .78249 .77923 .77598 .77275

105 .79579 .79259 .78941 .78625 .78310

106 .81270 .80969 .80670 .80371 .80073

107 .83693 .83422 .83152 .82883 .82614

108 .87672 .87459 .87246 .87034 .86822

109 .94400 .94300 .94200 .94100 .94000

Table E

Table E—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989

(1) Age (2) Adjusted payout rate

12.2% 12.4% 12.6% 12.8% 13.0%

0 .02396 .02380 .02366 .02352 .02338

1 .00600 .00585 .00572 .00559 .00547

2 .00550 .00535 .00521 .00508 .00495

3 .00536 .00520 .00505 .00491 .00478

4 .00536 .00519 .00504 .00489 .00475

5 .00549 .00532 .00515 .00499 .00484

6 .00572 .00554 .00536 .00519 .00503

7 .00602 .00582 .00563 .00545 .00528

8 .00640 .00618 .00598 .00579 .00561

9 .00688 .00665 .00644 .00623 .00604

10 .00747 .00723 .00699 .00678 .00657

11 .00818 .00792 .00767 .00744 .00722

12 .00900 .00873 .00846 .00822 .00798

13 .00988 .00959 .00931 .00905 .00880

14 .01077 .01046 .01017 .00989 .00963

15 .01160 .01127 .01097 .01067 .01040

16 .01234 .01200 .01167 .01137 .01108

17 .01299 .01263 .01229 .01197 .01166

18 .01357 .01319 .01283 .01249 .01217

19 .01410 .01370 .01332 .01297 .01263

20 .01465 .01422 .01382 .01345 .01309

21 .01520 .01475 .01433 .01393 .01355

22 .01576 .01529 .01484 .01442 .01402

23 .01636 .01586 .01538 .01493 .01450

24 .01703 .01649 .01599 .01551 .01505

25 .01781 .01724 .01670 .01619 .01571

26 .01874 .01813 .01756 .01701 .01650

27 .01983 .01918 .01857 .01799 .01744

28 .02111 .02042 .01976 .01915 .01856

29 .02253 .02179 .02110 .02044 .01981

30 .02411 .02333 .02259 .02188 .02121

31 .02583 .02500 .02421 .02345 .02274

32 .02772 .02683 .02599 .02519 .02443

33 .02979 .02885 .02795 .02709 .02628

34 .03203 .03102 .03006 .02915 .02829

35 .03447 .03340 .03238 .03141 .03048

36 .03710 .03597 .03488 .03385 .03286

37 .03995 .03874 .03758 .03649 .03544

38 .04299 .04170 .04048 .03931 .03820

39 .04623 .04487 .04358 .04234 .04115

40 .04970 .04826 .04689 .04558 .04432

41 .05341 .05189 .05043 .04904 .04771

42 .05739 .05578 .05424 .05277 .05136

43 .06163 .05993 .05830 .05674 .05525

44 .06614 .06435 .06263 .06099 .05941

45 .07090 .06901 .06720 .06547 .06380

46 .07595 .07396 .07206 .07023 .06847

47 .08128 .07919 .07718 .07525 .07340

48 .08693 .08474 .08263 .08061 .07866

49 .09291 .09061 .08840 .08627 .08423

50 .09925 .09684 .09452 .09229 .09014

51 .10593 .10341 .10098 .09864 .09638

52 .11296 .11032 .10778 .10534 .10297

53 .12034 .11759 .11494 .11238 .10991

54 .12805 .12519 .12243 .11976 .11718

55 .13611 .13313 .13025 .12747 .12478

56 .14451 .14141 .13841 .13551 .13271

57 .15327 .15005 .14694 .14393 .14101

58 .16240 .15906 .15583 .15270 .14967

59 .17194 .16848 .16513 .16189 .15874

60 .18189 .17831 .17485 .17148 .16822

61 .19230 .18860 .18502 .18154 .17816

62 .20317 .19936 .19566 .19207 .18857

63 .21453 .21060 .20679 .20308 .19947

64 .22635 .22231 .21839 .21457 .21085

65 .23864 .23450 .23046 .22653 .22271

66 .25140 .24715 .24301 .23898 .23505

67 .26461 .26026 .25602 .25188 .24785

68 .27828 .27384 .26950 .26527 .26114

69 .29246 .28793 .28350 .27918 .27496

70 .30718 .30256 .29805 .29364 .28933

71 .32251 .31783 .31324 .30876 .30437

72 .33850 .33375 .32910 .32455 .32009

73 .35506 .35026 .34555 .34094 .33642

74 .37201 .36716 .36241 .35776 .35319

75 .38916 .38429 .37950 .37481 .37020

76 .40644 .40154 .39673 .39200 .38737

77 .42378 .41887 .41404 .40930 .40464

78 .44123 .43631 .43148 .42673 .42205

79 .45885 .45394 .44911 .44436 .43969

80 .47673 .47184 .46703 .46229 .45763

81 .49473 .48987 .48509 .48037 .47573

82 .51269 .50787 .50313 .49845 .49383

83 .53062 .52586 .52116 .51653 .51195

84 .54864 .54395 .53931 .53473 .53021

85 .56683 .56221 .55765 .55314 .54869

86 .58470 .58017 .57570 .57127 .56689

87 .60164 .59720 .59281 .58847 .58417

88 .61754 .61320 .60889 .60464 .60042

89 .63277 .62851 .62430 .62013 .61600

90 .64780 .64364 .63953 .63545 .63141

91 .66252 .65848 .65446 .65049 .64655

92 .67640 .67246 .66856 .66468 .66084

93 .68912 .68528 .68148 .67770 .67396

94 .70055 .69680 .69309 .68941 .68576

95 .71054 .70689 .70326 .69966 .69609

96 .71893 .71535 .71180 .70827 .70476

97 .72643 .72292 .71943 .71596 .71252

98 .73294 .72948 .72604 .72263 .71924

99 .73902 .73561 .73222 .72886 .72551

100 .74506 .74170 .73836 .73504 .73174

101 .75021 .74689 .74359 .74030 .73704

102 .75573 .75244 .74918 .74593 .74270

103 .76293 .75970 .75649 .75329 .75011

104 .76954 .76634 .76316 .76000 .75685

105 .77996 .77684 .77373 .77064 .76756

106 .79777 .79481 .79187 .78894 .78602

107 .82346 .82078 .81812 .81546 .81281

108 .86610 .86398 .86187 .85976 .85765

109 .93900 .93800 .93700 .93600 .93500

Table E

Table E—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989

(1) Age (2) Adjusted payout rate

13.2% 13.4% 13.6% 13.8% 14.0%

0 .02325 .02313 .02301 .02290 .02279

1 .00536 .00525 .00514 .00505 .00495

2 .00484 .00472 .00462 .00451 .00442

3 .00465 .00453 .00442 .00431 .00421

4 .00461 .00449 .00437 .00426 .00415

5 .00470 .00457 .00444 .00432 .00421

6 .00488 .00474 .00460 .00447 .00435

7 .00512 .00496 .00482 .00468 .00455

8 .00543 .00527 .00512 .00497 .00483

9 .00585 .00568 .00551 .00536 .00521

10 .00637 .00619 .00601 .00584 .00568

11 .00701 .00681 .00662 .00644 .00627

12 .00776 .00755 .00735 .00716 .00697

13 .00857 .00734 .00813 .00793 .00773

14 .00938 .00914 .00892 .00870 .00850

15 .01014 .00989 .00965 .00942 .00921

16 .01080 .01054 .01029 .01005 .00983

17 .01137 .01109 .01083 .01058 .01035

18 .01186 .01157 .01130 .01103 .01078

19 .01230 .01300 .01171 .01143 .01117

20 .01275 .01243 .01212 .01183 .01155

21 .01319 .01285 .01253 .01222 .01193

22 .01364 .01328 .01293 .01261 .01230

23 .01410 .01372 .01336 .01301 .01268

24 .01463 .01422 .01383 .01347 .01312

25 .01525 .01482 .01441 .01401 .01364

26 .01601 .01555 .01511 .01469 .01430

27 .01692 .01643 .01596 .01551 .01509

28 .01800 .01748 .01697 .01650 .01604

29 .01922 .01865 .01812 .01760 .01712

30 .02058 .01998 .01940 .01886 .01833

31 .02206 .02142 .02080 .02022 .01966

32 .02370 .02301 .02236 .02173 .02113

33 .02550 .02477 .02407 .02340 .02276

34 .02746 .02667 .02592 .02521 .02452

35 .02960 .02876 .02796 .02719 .02646

36 .03193 .03103 .03017 .02936 .02858

37 .03444 .03348 .03257 .03170 .03087

38 .03714 .03612 .03515 .03422 .03333

39 .04002 .03894 .03791 .03692 .03597

40 .04312 .04197 .04087 .03891 .03880

41 .04643 .04521 .04404 .04292 .04185

42 .05001 .04871 .04747 .04628 .04514

43 .05382 .05245 .05113 .04987 .04865

44 .05789 .05644 .05505 .05371 .05242

45 .06220 .06067 .05919 .05777 .05641

46 .06678 .06516 .06360 .06210 .06065

47 .07162 .06991 .06826 .06668 .06515

48 .07678 .07498 .07324 .07157 .06996

49 .08225 .08035 .07852 .07676 .07506

50 .08807 .08607 .08415 .08229 .08050

51 .09421 .09211 .09009 .08814 .08625

52 .10070 .09850 .09637 .09432 .09234

53 .10753 .10523 .10300 .10085 .09877

54 .11468 .11227 .10994 .10769 .10551

55 .12218 .11966 .11722 .11487 .11258

56 .12999 .12737 .12483 .12236 .11998

57 .13818 .13545 .13279 .13022 .12773

58 .14673 .14388 .14112 .13844 .13584

59 .15568 .15272 .14985 .14706 .14435

60 .16505 .16198 .15899 .15609 .15327

61 .17488 .17169 .16859 .16558 .16265

62 .18518 .18187 .17866 .17554 .17251

63 .19596 .19255 .18923 .18600 .18285

64 .20723 .20371 .20028 .19694 .19368

65 .21898 .21535 .21181 .20836 .20500

66 .23121 .22748 .22383 .22028 .21681

67 .24392 .24008 .23633 .23267 .22910

68 .25711 .25317 .24932 .24556 .24189

69 .27083 .26680 .26285 .25900 .25523

70 .28512 .28100 .27697 .27302 .26916

71 .30007 .29587 .29176 .28773 .28378

72 .31572 .31145 .30726 .30315 .29913

73 .33199 .32765 .32340 .31923 .31514

74 .34871 .34431 .34000 .33577 .33162

75 .36568 .36124 .35688 .35260 .34840

76 .38281 .37833 .37393 .36961 .36537

77 .40006 .39555 .39113 .38677 .38249

78 .41745 .41293 .40848 .40410 .39980

79 .43508 .43055 .42609 .42170 .41737

80 .45303 .44850 .44404 .43964 .43531

81 .47115 .46663 .46218 .45779 .45347

82 .48928 .48479 .48036 .47599 .47168

83 .50744 .50298 .49858 .49424 .48995

84 .52575 .52134 .51698 .51268 .50843

85 .54429 .53994 .53564 .53139 .52720

86 .56257 .55829 .55406 .54988 .54574

87 .57993 .57572 .57156 .56745 .56338

88 .59625 .59212 .58804 .58399 .57999

89 .61191 .60786 .60384 .59987 .59594

90 .62741 .62344 .61952 .61562 .61177

91 .64264 .63877 .63493 .63113 .62736

92 .65703 .65326 .64951 .64580 .64212

93 .67024 .66656 .66291 .65928 .65568

94 .68213 .67854 .67497 .67142 .66791

95 .69255 .68903 .68554 .68207 .67863

96 .70128 .69783 .69440 .69100 .68762

97 .70910 .70570 .70233 .69899 .69566

98 .71587 .71252 .70920 .70590 .70263

99 .72219 .71889 .71562 .71236 .70913

100 .72847 .72522 .72189 .71877 .71558

101 .73380 .73058 .72738 .72420 .72104

102 .73949 .73630 .73313 .72998 .72685

103 .74695 .74381 .74068 .73758 .73449

104 .75372 .75060 .74751 .74442 .74136

105 .76449 .76144 .75840 .75538 .75237

106 .78311 .78021 .77732 .77444 .77157

107 .81016 .80752 .80489 .80227 .79965

108 .85554 .85344 .85134 .84924 .84715

109 .93400 .93300 .93200 .93100 .93000

Table F(1)

Table F(1)—10 Percent—Table Showing Factors for Computations of the Adjusted Payout Rate for Certain Valuations and Payout Sequences—Applicable for Transfers After November 30, 1983, and Before May 1, 1989

(1) Number of months by which the valuation date precedes the first payout (2) Factors for payout at the end of each

At least But less than Annual period Semiannual period Quarterly period Monthly period

1 .976731 .965232 .957616

1 2 .992089 .969004 .957596 .950041

2 3 .984240 .961338 .950021

3 4 .976454 .953733 .942505

4 5 .968729 .946188

5 6 .961066 .938703

6 7 .953463 .931277

7 8 .945920

8 9 .938436

9 10 .931012

10 11 .923647

11 12 .916340

12 .909091

(e) Valuation of charitable remainder unitrusts having certain payout sequences for transfers for which the valuation date is after April 30, 1989, and before May 1, 1999—(1) In general. Except as otherwise provided in paragraph (e)(2) of this section, in the case of transfers for which the valuation date is after April 30, 1989, and before May 1, 1999, the present value of a remainder interest is determined under paragraphs (e)(3) through (e)(6) of this section, provided that the amount of the payout as of any payout date during any taxable year of the trust is not larger than the amount that the trust could distribute on such date under § 1.664-3(a)(1)(v) if the taxable year of the trust were to end on such date. See, however, § 1.7520-3(b) (relating to exceptions to the use of the prescribed tables under certain circumstances).

(2) Transitional rules for valuation of charitable remainder unitrusts. (i) If the valuation date of a transfer to a charitable remainder unitrust is after April 30, 1989, and before June 10, 1994, a transferor can rely upon 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.)

(ii) For purposes of sections 2055, 2106, or 2624, if on May 1, 1989, the decedent was mentally incompetent so that the disposition of the property could not be changed, and the decedent died after April 30, 1989, 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, 1989, the present value of a remainder interest determined under this section is determined as if the valuation date with respect to the decedent's gross estate is either before May 1, 1989, or after April 30, 1989, at the option of the decedent's executor.

(3) Adjusted payout rate. For transfers for which the valuation date is after April 30, 1989, and before May 1, 1999, the adjusted payout rate is determined by using the appropriate Table F, contained in § 1.664-4(e)(6), for the section 7520 interest rate applicable to the transfer. If the interest rate is between 4.2 and 14 percent, see § 1.664-4(e)(6). If the interest rate is below 4.2 percent or greater than 14 percent, see § 1.664-4(b). See § 1.664-4(e) for rules applicable in determining the adjusted payout rate.

(4) Period is a term of years. If the period described in § 1.664-3(a)(5) is a term of years, the factor that is used in determining the present value of the remainder interest for transfers for which the valuation date is after April 30, 1989, and before May 1, 1999, is the factor under the appropriate adjusted payout rate in Table D in § 1.664-4(e)(6) corresponding to the number of years in the term. If the adjusted payout rate is an amount that is between adjusted payout rates for which factors are provided in Table D, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying the net fair market value (as of the appropriate valuation date) of the property placed in trust by the factor determined under this paragraph. Generally, for purposes of this section, the valuation date is, in the case of an inter vivos transfer, the date on which the property is transferred to the trust by the donor, and, in the case of a testamentary transfer under sections 2055, 2106, or 2624, the valuation date is the date of death. See § 1.664-4(e)(4) for additional rules regarding the valuation date. See § 1.664-4(e)(4) for an example that illustrates the application of this paragraph (e)(4).

(5) Period is the life of one individual. If the period described in § 1.664-3(a)(5) is the life of one individual, the factor that is used in determining the present value of the remainder interest for transfers for which the valuation date is after April 30, 1989, and before May 1, 1999, is the factor in Table U(1) in paragraph (e)(6) of this section under the appropriate adjusted payout. For purposes of the computations described in this paragraph (e)(5), the age of an individual is the age of that individual at the individual's nearest birthday. If the adjusted payout rate is an amount that is between adjusted payout rates for which factors are provided in the appropriate table, a linear interpolation must be made. The rules provided in § 1.664-4(e)(5) apply for determining the present value of the remainder interest. See § 1.664-4(e)(5) for an example illustrating the application of this paragraph (e)(5)(using current actuarial tables).

(6) Actuarial tables for transfers for which the valuation date is after April 30, 1989, and before May 1, 1999. For transfers for which the valuation date is after April 30, 1989, and before May 1, 1999, the present value of a charitable remainder unitrust interest that is dependent on a term of years or the termination of a life interest is determined by using the section 7520 rate and Table D, Tables F(4.2) through F(14.0) in § 1.664-4(e)(6) and Table U(1) of this paragraph (e)(6), as applicable. See, however, § 1.7520-3(b) (relating to exceptions to the use of prescribed tables under certain circumstances). Many actuarial factors not contained in the following tables are contained in Internal Revenue Service Publication 1458, “Actuarial Values, Beta Volume,” (8-89). Publication 1458 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 1458), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044.

Table U(1)—Unitrust Single Life Remainder Factors—Based on Life Table 80CNSMT

[Applicable for Transfers After April 30, 1989, and Before May 1, 1999]

Age Adjusted payout rate

4.2% 4.4% 4.6% 4.8% 5.0% 5.2% 5.4% 5.6% 5.8% 6.0%

0 .06797 .06181 .05645 .05177 .04768 .04410 .04096 .03820 .03578 .03364

1 .05881 .05243 .04686 .04199 .03773 .03400 .03072 .02784 .02531 .02308

2 .06049 .05394 .04821 .04319 .03880 .03494 .03155 .02856 .02593 .02361

3 .06252 .05579 .04990 .04473 .04020 .03621 .03270 .02961 .02688 .02446

4 .06479 .05788 .05182 .04650 .04183 .03771 .03408 .03087 .02804 .02553

5 .06724 .06016 .05393 .04845 .04363 .03937 .03562 .03230 .02936 .02675

6 .06984 .06257 .05618 .05054 .04557 .04117 .03729 .03385 .03080 .02809

7 .07259 .06513 .05856 .05276 .04764 .04310 .03909 .03552 .03236 .02954

8 .07548 .06784 .06109 .05513 .04985 .04517 .04102 .03733 .03405 .03113

9 .07854 .07071 .06378 .05765 .05221 .04738 .04310 .03928 .03588 .03285

10 .08176 .07374 .06663 .06033 .05473 .04976 .04533 .04138 .03786 .03471

11 .08517 .07695 .06966 .06319 .05743 .05230 .04772 .04364 .04000 .03673

12 .08872 .08031 .07284 .06619 .06026 .05498 .05026 .04604 .04227 .03889

13 .09238 .08378 .07612 .06929 .06320 .05776 .05289 .04853 .04463 .04113

14 .09608 .08728 .07943 .07243 .06616 .06056 .05554 .05104 .04701 .04338

15 .09981 .09081 .08276 .07557 .06914 .06337 .05820 .05356 .04938 .04563

16 .10356 .09435 .08612 .07874 .07213 .06619 .06086 .05607 .05176 .04787

17 .10733 .09792 .08949 .08192 .07513 .06902 .06353 .05858 .05413 .05010

18 .11117 .10155 .09291 .08515 .07817 .07189 .06623 .06113 .05652 .05236

19 .11509 .10526 .09642 .08847 .08130 .07484 .06901 .06375 .05899 .05469

20 .11913 .10908 .10003 .09188 .08452 .07788 .07188 .06645 .06154 .05708

21 .12326 .11300 .10375 .09539 .08784 .08101 .07483 .06923 .06416 .05955

22 .12753 .11705 .10758 .09902 .09127 .08426 .07789 .07212 .06688 .06212

23 .13195 .12125 .11156 .10279 .09484 .08763 .08109 .07514 .06973 .06481

24 .13655 .12563 .11573 .10675 .09860 .09119 .08446 .07833 .07274 .06766

25 .14136 .13022 .12010 .11091 .10255 .09495 .08802 .08171 .07595 .07069

26 .14640 .13504 .12471 .11530 .10674 .09893 .09181 .08531 .07937 .07394

27 .15169 .14011 .12956 .11994 .11117 .10316 .09584 .08915 .08302 .07742

28 .15721 .14542 .13465 .12482 .11583 .10762 .10010 .09322 .08691 .08112

29 .16299 .15097 .13999 .12994 .12075 .11233 .10461 .09753 .09104 .08507

30 .16901 .15678 .14559 .13533 .12592 .11729 .10937 .10210 .09541 .08926

31 .17531 .16287 .15146 .14099 .13137 .12254 .11441 .10694 .10006 .09372

32 .18186 .16921 .15759 .14691 .13709 .12804 .11972 .11205 .10497 .09844

33 .18869 .17584 .16401 .15312 .14309 .13384 .12531 .11744 .11017 .10345

34 .19578 .18273 .17070 .15961 .14937 .13992 .13119 .12312 .11565 .10874

35 .20315 .18990 .17767 .16637 .15593 .14628 .13735 .12908 .12142 .11431

36 .21076 .19732 .18490 .17340 .16276 .15291 .14377 .13531 .12745 .12016

37 .21863 .20501 .19239 .18071 .16987 .15982 .15049 .14182 .13377 .12628

38 .22676 .21296 .20016 .18828 .17725 .16701 .15748 .14862 .14037 .13269

39 .23515 .22118 .20820 .19614 .18492 .17448 .16476 .15571 .14727 .13940

40 .24379 .22967 .21652 .20428 .19288 .18225 .17234 .16310 .15447 .14641

41 .25270 .23842 .22511 .21270 .20112 .19031 .18021 .17078 .16197 .15372

42 .26184 .24742 .23395 .22137 .20962 .19864 .18836 .17875 .16975 .16132

43 .27123 .25666 .24305 .23031 .21840 .20724 .19679 .18700 .17782 .16921

44 .28085 .26616 .25241 .23952 .22745 .21613 .20551 .19554 .18618 .17739

45 .29072 .27591 .26203 .24901 .23678 .22530 .21452 .20438 .19485 .18589

46 .30082 .28591 .27191 .25875 .24639 .23476 .22381 .21352 .20382 .19468

47 .31116 .29616 .28204 .26877 .25626 .24449 .23340 .22295 .21309 .20379

48 .32171 .30663 .29241 .27902 .26640 .25449 .24326 .23265 .22264 .21318

49 .33245 .31730 .30300 .28950 .27676 .26473 .25336 .24262 .23246 .22285

50 .34338 .32816 .31379 .30020 .28735 .27521 .26371 .25283 .24253 .23277

51 .35449 .33923 .32479 .31112 .29818 .28593 .27431 .26331 .25287 .24297

52 .36582 .35053 .33603 .32230 .30927 .29692 .28520 .27408 .26352 .25349

53 .37736 .36205 .34751 .33372 .32063 .30819 .29637 .28514 .27446 .26431

54 .38909 .37376 .35921 .34537 .33221 .31970 .30780 .29647 .28569 .27542

55 .40099 .38568 .37111 .35724 .34404 .33146 .31949 .30807 .29719 .28681

56 .41308 .39779 .38322 .36934 .35610 .34348 .33143 .31994 .30898 .29851

57 .42536 .41011 .39555 .38167 .36841 .35575 .34366 .33210 .32106 .31051

58 .43781 .42262 .40810 .39422 .38096 .36828 .35615 .34454 .33344 .32281

59 .45043 .43530 .42083 .40698 .39373 .38104 .36888 .35724 .34609 .33540

60 .46318 .44813 .43372 .41992 .40668 .39400 .38183 .37017 .35898 .34824

61 .47602 .46107 .44674 .43299 .41979 .40713 .39497 .38329 .37207 .36129

62 .48893 .47410 .45986 .44617 .43303 .42039 .40825 .39657 .38534 .37454

63 .50190 .48720 .47306 .45946 .44638 .43379 .42168 .41001 .39878 .38796

64 .51494 .50038 .48636 .47286 .45986 .44733 .43526 .42362 .41240 .40158

65 .52808 .51368 .49980 .48641 .47350 .46104 .44903 .43743 .42624 .41544

66 .54134 .52711 .51338 .50013 .48733 .47496 .46302 .45148 .44033 .42956

67 .55471 .54068 .52712 .51401 .50134 .48908 .47723 .46577 .45467 .44394

68 .56820 .55437 .54100 .52805 .51552 .50339 .49165 .48027 .46925 .45858

69 .58172 .56812 .55495 .54219 .52982 .51783 .50620 .49494 .48401 .47341

70 .59526 .58190 .56894 .55637 .54417 .53234 .52086 .50971 .49889 .48838

71 .60874 .59564 .58291 .57055 .55854 .54687 .53554 .52453 .51382 .50342

72 .62218 .60934 .59685 .58471 .57291 .56143 .55026 .53939 .52882 .51854

73 .63557 .62301 .61078 .59887 .58728 .57600 .56501 .55431 .54389 .53373

74 .64896 .63669 .62472 .61307 .60171 .59064 .57985 .56932 .55906 .54906

75 .66237 .65040 .63872 .62733 .61622 .60538 .59480 .58447 .57439 .56455

76 .67581 .66416 .65279 .64168 .63083 .62023 .60988 .59977 .58989 .58023

77 .68925 .67793 .66688 .65606 .64550 .63516 .62506 .61517 .60551 .59605

78 .70263 .69166 .68093 .67044 .66016 .65010 .64026 .63062 .62119 .61195

79 .71585 .70525 .69486 .68468 .67471 .66495 .65538 .64600 .63681 .62780

80 .72885 .71860 .70856 .69872 .68906 .67959 .67031 .66120 .65227 .64350

81 .74150 .73162 .72193 .71242 .70308 .69392 .68492 .67609 .66742 .65890

82 .75376 .74425 .73490 .72572 .71671 .70785 .69915 .69059 .68219 .67393

83 .76559 .75643 .74744 .73859 .72989 .72134 .71293 .70466 .69652 .68852

84 .77700 .76821 .75955 .75104 .74266 .73441 .72629 .71831 .71044 .70270

85 .78805 .77961 .77130 .76311 .75505 .74711 .73929 .73158 .72399 .71652

86 .79866 .79056 .78258 .77472 .76697 .75933 .75180 .74438 .73707 .72985

87 .80870 .80094 .79329 .78574 .77829 .77095 .76370 .75656 .74951 .74255

88 .81825 .81081 .80348 .79623 .78908 .78202 .77506 .76818 .76139 .75469

89 .82746 .82035 .81332 .80638 .79952 .79275 .78606 .77945 .77292 .76647

90 .83643 .82963 .82291 .81627 .80971 .80322 .79681 .79047 .78420 .77801

91 .84503 .83854 .83212 .82578 .81950 .81330 .80716 .80109 .79509 .78915

92 .85308 .84689 .84076 .83470 .82870 .82276 .81689 .81107 .80532 .79963

93 .86052 .85460 .84875 .84295 .83721 .83152 .82590 .82033 .81481 .80935

94 .86729 .86163 .85602 .85046 .84496 .83951 .83412 .82877 .82348 .81823

95 .87338 .86795 .86257 .85723 .85195 .84672 .84153 .83639 .83129 .82624

96 .87877 .87354 .86836 .86323 .85814 .85309 .84809 .84313 .83822 .83334

97 .88365 .87861 .87362 .86867 .86375 .85888 .85405 .84926 .84450 .83979

98 .88805 .88318 .87835 .87356 .86880 .86409 .85941 .85477 .85016 .84559

99 .89210 .88739 .88271 .87807 .87347 .86890 .86436 .85986 .85539 .85095

100 .89588 .89131 .88678 .88227 .87780 .87337 .86896 .86459 .86024 .85593

101 .89949 .89506 .89066 .88629 .88195 .87764 .87336 .86911 .86488 .86069

102 .90325 .89897 .89471 .89047 .88627 .88209 .87794 .87381 .86971 .86564

103 .90724 .90311 .89900 .89491 .89085 .88681 .88279 .87880 .87484 .87089

104 .91167 .90770 .90376 .89983 .89593 .89205 .88819 .88435 .88053 .87673

105 .91708 .91333 .90959 .90587 .90217 .89848 .89481 .89116 .88752 .88391

106 .92470 .92126 .91782 .91440 .91100 .90760 .90422 .90085 .89749 .89414

107 .93545 .93246 .92948 .92650 .92353 .92057 .91762 .91467 .91173 .90880

108 .95239 .95016 .94792 .94569 .94346 .94123 .93900 .93678 .93456 .93234

109 .97900 .97800 .97700 .97600 .97500 .97400 .97300 .97200 .97100 .97000

Table U(1)—Based on Life Table 80CNSMT Unitrust Single Life Remainder Factors

[Applicable After April 30, 1989]

Age Adjusted payout rate

6.2% 6.4% 6.6% 6.8% 7.0% 7.2% 7.4% 7.6% 7.8% 8.0%

0 .03176 .03009 .02861 .02730 .02613 .02509 .02416 .02333 .02258 .02191

1 .02110 .01936 .01781 .01644 .01522 .01413 .01316 .01229 .01150 .01080

2 .02156 .01974 .01812 .01669 .01541 .01427 .01325 .01234 .01152 .01078

3 .02233 .02043 .01875 .01725 .01591 .01471 .01364 .01268 .01182 .01105

4 .02330 .02132 .01956 .01800 .01660 .01535 .01422 .01322 .01231 .01149

5 .02443 .02237 .02054 .01890 .01743 .01612 .01494 .01389 .01293 .01208

6 .02568 .02353 .02162 .01990 .01837 .01700 .01576 .01465 .01365 .01275

7 .02704 .02480 .02280 .02102 .01941 .01798 .01668 .01552 .01446 .01351

8 .02852 .02619 .02411 .02224 .02057 .01906 .01770 .01648 .01537 .01437

9 .03014 .02772 .02554 .02360 .02184 .02027 .01885 .01756 .01640 .01535

10 .03190 .02938 .02711 .02508 .02325 .02160 .02012 .01877 .01755 .01645

11 .03381 .03119 .02883 .02672 .02481 .02308 .02153 .02012 .01884 .01768

12 .03585 .03313 .03068 .02847 .02648 .02468 .02305 .02157 .02023 .01902

13 .03798 .03515 .03260 .03030 .02822 .02635 .02464 .02310 .02170 .02042

14 .04012 .03718 .03453 .03213 .02997 .02801 .02623 .02462 .02315 .02181

15 .04225 .03919 .03644 .03395 .03169 .02965 .02779 .02611 .02457 .02317

16 .04436 .04120 .03833 .03574 .03339 .03126 .02932 .02756 .02595 .02449

17 .04647 .04319 .04021 .03752 .03507 .03285 .03082 .02898 .02730 .02577

18 .04860 .04519 .04210 .03930 .03675 .03443 .03232 .03040 .02864 .02703

19 .05079 .04725 .04404 .04113 .03847 .03606 .03386 .03185 .03001 .02833

20 .05304 .04938 .04604 .04301 .04025 .03773 .03543 .03333 .03141 .02965

21 .05537 .05157 .04811 .04495 .04208 .03945 .03705 .03486 .03285 .03101

22 .05779 .05385 .05025 .04698 .04398 .04125 .03874 .03645 .03435 .03242

23 .06032 .05623 .05250 .04910 .04598 .04313 .04052 .03812 .03592 .03390

24 .06302 .05878 .05491 .05136 .04812 .04515 .04242 .03992 .03762 .03550

25 .06589 .06150 .05748 .05380 .05042 .04733 .04448 .04187 .03946 .03725

26 .06897 .06442 .06025 .05643 .05292 .04969 .04673 .04400 .04148 .03916

27 .07228 .06757 .06325 .05928 .05563 .05227 .04917 .04632 .04369 .04126

28 .07582 .07094 .06646 .06234 .05854 .05504 .05182 .04884 .04609 .04355

29 .07958 .07454 .06990 .06562 .06167 .05804 .05468 .05157 .04870 .04604

30 .08360 .07838 .07357 .06913 .06504 .06125 .05775 .05452 .05152 .04874

31 .08788 .08249 .07751 .07291 .06866 .06472 .06108 .05771 .05457 .05167

32 .09242 .08685 .08170 .07694 .07252 .06844 .06465 .06113 .05786 .05483

33 .09724 .09149 .08617 .08124 .07666 .07242 .06848 .06482 .06141 .05824

34 .10234 .09641 .09091 .08581 .08107 .07667 .07257 .06876 .06521 .06191

35 .10773 .10161 .09594 .09066 .08575 .08119 .07694 .07298 .06928 .06583

36 .11338 .10708 .10122 .09577 .09070 .08597 .08156 .07744 .07360 .07001

37 .11932 .11283 .10680 .10117 .09592 .09102 .08645 .08217 .07818 .07444

38 .12554 .11887 .11265 .10685 .10142 .09636 .09162 .08719 .08304 .07915

39 .13206 .12521 .11880 .11282 .10722 .10198 .09708 .09249 .08818 .08414

40 .13888 .13184 .12526 .11909 .11332 .10791 .10284 .09808 .09361 .08942

41 .14601 .13878 .13201 .12567 .11972 .11414 .10890 .10398 .09935 .09499

42 .15342 .14601 .13906 .13254 .12641 .12066 .11525 .11016 .10537 .10086

43 .16112 .15353 .14640 .13970 .13340 .12747 .12189 .11663 .11168 .10701

44 .16913 .16136 .15406 .14718 .14070 .13460 .12885 .12342 .11830 .11347

45 .17745 .16951 .16202 .15497 .14832 .14204 .13612 .13053 .12525 .12025

46 .18608 .17796 .17030 .16308 .15625 .14981 .14372 .13796 .13251 .12735

47 .19501 .18673 .17890 .17150 .16451 .15790 .15164 .14571 .14010 .13478

48 .20425 .19579 .18780 .18024 .17308 .16630 .15987 .15378 .14800 .14252

49 .21375 .20514 .19698 .18926 .18193 .17499 .16840 .16214 .15620 .15056

50 .22352 .21476 .20644 .19856 .19107 .18396 .17721 .17080 .16470 .15890

51 .23358 .22467 .21620 .20816 .20051 .19325 .18634 .17976 .17350 .16755

52 .24396 .23490 .22628 .21809 .21030 .20288 .19581 .18908 .18267 .17655

53 .25465 .24545 .23670 .22836 .22042 .21285 .20563 .19875 .19218 .18592

54 .26563 .25631 .24742 .23895 .23086 .22315 .21579 .20876 .20204 .19562

55 .27692 .26747 .25846 .24986 .24164 .23379 .22628 .21911 .21225 .20568

56 .28850 .27895 .26982 .26109 .25275 .24476 .23712 .22981 .22281 .21611

57 .30041 .29076 .28152 .27267 .26421 .25610 .24833 .24089 .23376 .22691

58 .31263 .30288 .29355 .28460 .27602 .26780 .25991 .25234 .24508 .23811

59 .32515 .31532 .30590 .29685 .28817 .27984 .27184 .26416 .25677 .24968

60 .33793 .32803 .31853 .30940 .30062 .29219 .28409 .27630 .26880 .26159

61 .35093 .34098 .33141 .32220 .31335 .30483 .29663 .28873 .28113 .27381

62 .36414 .35414 .34451 .33524 .32631 .31771 .30942 .30144 .29374 .28631

63 .37754 .36750 .35783 .34850 .33951 .33084 .32247 .31440 .30661 .29910

64 .39115 .38108 .37137 .36200 .35296 .34422 .33579 .32765 .31978 .31217

65 .40500 .39493 .38519 .37579 .36670 .35792 .34943 .34122 .33328 .32560

66 .41914 .40906 .39932 .38990 .38079 .37197 .36343 .35517 .34717 .33943

67 .43355 .42350 .41376 .40434 .39521 .38636 .37780 .36950 .36145 .35365

68 .44824 .43822 .42851 .41909 .40996 .40111 .39252 .38419 .37611 .36827

69 .46313 .45316 .44348 .43409 .42498 .41613 .40754 .39919 .39109 .38322

70 .47818 .46827 .45864 .44929 .44020 .43137 .42279 .41445 .40634 .39845

71 .49331 .48348 .47391 .46461 .45557 .44677 .43821 .42988 .42177 .41388

72 .50853 .49879 .48930 .48007 .47108 .46233 .45380 .44550 .43741 .42952

73 .52384 .51421 .50482 .49566 .48674 .47805 .46957 .46130 .45324 .44538

74 .53930 .52979 .52050 .51145 .50261 .49399 .48557 .47736 .46934 .46152

75 .55495 .54557 .53641 .52747 .51873 .51020 .50187 .49372 .48577 .47799

76 .57079 .56157 .55256 .54374 .53513 .52670 .51847 .51041 .50253 .49483

77 .58680 .57775 .56890 .56024 .55176 .54346 .53534 .52739 .51960 .51198

78 .60291 .59405 .58537 .57687 .56855 .56040 .55241 .54458 .53691 .52940

79 .61898 .61032 .60184 .59353 .58537 .57738 .56954 .56185 .55431 .54691

80 .63491 .62647 .61819 .61007 .60210 .59428 .58660 .57907 .57167 .56441

81 .65054 .64234 .63427 .62636 .61858 .61094 .60344 .59606 .58882 .58170

82 .66582 .65784 .65000 .64229 .63472 .62727 .61994 .61274 .60566 .59870

83 .68065 .67291 .66530 .65781 .65044 .64319 .63605 .62903 .62212 .61532

84 .69508 .68758 .68020 .67293 .66577 .65872 .65178 .64495 .63821 .63158

85 .70915 .70190 .69475 .68770 .68076 .67392 .66718 .66054 .65399 .64754

86 .72274 .71573 .70882 .70200 .69528 .68865 .68212 .67567 .66931 .66304

87 .73569 .72892 .72224 .71565 .70915 .70273 .69639 .69014 .68397 .67788

88 .74807 .74154 .73509 .72872 .72243 .71622 .71009 .70403 .69805 .69214

89 .76010 .75381 .74759 .74144 .73537 .72937 .72344 .71758 .71179 .70607

90 .77189 .76584 .75985 .75394 .74809 .74230 .73659 .73093 .72534 .71981

91 .78327 .77746 .77171 .76603 .76040 .75484 .74933 .74388 .73850 .73316

92 .79399 .78841 .78289 .77743 .77202 .76667 .76137 .75613 .75093 .74579

93 .80394 .79858 .79328 .78803 .78283 .77768 .77258 .76753 .76252 .75757

94 .81303 .80788 .80278 .79773 .79272 .78776 .78284 .77797 .77315 .76837

95 .82124 .81628 .81136 .80649 .80166 .79687 .79213 .78742 .78276 .77814

96 .82851 .82372 .81897 .81426 .80959 .80496 .80036 .79581 .79129 .78682

97 .83512 .83048 .82588 .82132 .81679 .81230 .80785 .80343 .79905 .79471

98 .84106 .83656 .83210 .82767 .82328 .81892 .81459 .81030 .80604 .80181

99 .84655 .84218 .83785 .83354 .82927 .82503 .82082 .81664 .81249 .80837

100 .85165 .84740 .84318 .83899 .83483 .83070 .82660 .82252 .81848 .81446

101 .85652 .85238 .84827 .84419 .84013 .83611 .83210 .82813 .82418 .82026

102 .86159 .85757 .85358 .84960 .84566 .84174 .83784 .83397 .83012 .82630

103 .86697 .86307 .85920 .85535 .85152 .84771 .84392 .84016 .83642 .83270

104 .87295 .86919 .86544 .86172 .85802 .85434 .85068 .84704 .84341 .83981

105 .88030 .87672 .87315 .86959 .86605 .86253 .85903 .85554 .85207 .84861

106 .89081 .88749 .88418 .88088 .87760 .87433 .87106 .86782 .86458 .86135

107 .90588 .90296 .90005 .89715 .89425 .89137 .88849 .88561 .88275 .87989

108 .93013 .92791 .92570 .92350 .92129 .91909 .91689 .91469 .91250 .91031

109 .96900 .96800 .96700 .96600 .96500 .96400 .96300 .96200 .96100 .96000

Table U(1)—Based on Life Table 80CNSMT Unitrust Single Life Remainder Factors

[Applicable after APRIL 30, 1989]

Age Adjusted payout rate

8.2% 8.4% 8.6% 8.8% 9.0% 9.2% 9.4% 9.6% 9.8% 10.0%

0 .02130 .02075 .02025 .01980 .01939 .01901 .01867 .01835 .01806 .01779

1 .01017 .00960 .00908 .00861 .00819 .00780 .00745 .00712 .00683 .00655

2 .01011 .00951 .00897 .00848 .00803 .00762 .00725 .00690 .00659 .00630

3 .01035 .00971 .00914 .00862 .00815 .00771 .00732 .00696 .00663 .00632

4 .01076 .01009 .00948 .00894 .00843 .00798 .00756 .00718 .00683 .00650

5 .01130 .01059 .00996 .00938 .00885 .00836 .00792 .00752 .00714 .00680

6 .01193 .01119 .01051 .00990 .00934 .00883 .00836 .00793 .00754 .00717

7 .01265 .01187 .01116 .01051 .00992 .00938 .00888 .00842 .00800 .00762

8 .01347 .01264 .01189 .01121 .01058 .01001 .00948 .00900 .00856 .00815

9 .01440 .01353 .01274 .01201 .01135 .01075 .01019 .00968 .00921 .00877

10 .01544 .01453 .01369 .01293 .01223 .01159 .01101 .01046 .00997 .00950

11 .01662 .01566 .01478 .01398 .01324 .01257 .01195 .01137 .01085 .01036

12 .01791 .01690 .01597 .01513 .01435 .01364 .01298 .01238 .01182 .01131

13 .01926 .01820 .01722 .01634 .01552 .01477 .01408 .01344 .01285 .01231

14 .02059 .01948 .01846 .01752 .01667 .01588 .01515 .01448 .01386 .01328

15 .02189 .02072 .01965 .01867 .01777 .01694 .01617 .01547 .01481 .01421

16 .02315 .02192 .02080 .01977 .01882 .01795 .01714 .01640 .01572 .01508

17 .02436 .02308 .02190 .02082 .01982 .01891 .01806 .01728 .01656 .01589

18 .02556 .02422 .02298 .02184 .02080 .01983 .01894 .01812 .01736 .01665

19 .02679 .02537 .02408 .02288 .02178 .02077 .01983 .01897 .01817 .01742

20 .02804 .02656 .02519 .02394 .02278 .02172 .02073 .01982 .01898 .01819

21 .02932 .02776 .02633 .02501 .02380 .02268 .02164 .02068 .01979 .01896

22 .03065 .02902 .02751 .02613 .02485 .02367 .02258 .02157 .02063 .01976

23 .03204 .03033 .02876 .02730 .02595 .02471 .02356 .02249 .02150 .02058

24 .03356 .03176 .03010 .02857 .02716 .02585 .02463 .02351 .02246 .02149

25 .03520 .03332 .03158 .02997 .02848 .02710 .02582 .02463 .02352 .02249

26 .03702 .03504 .03321 .03152 .02995 .02850 .02714 .02589 .02472 .02363

27 .03902 .03695 .03502 .03324 .03159 .03006 .02863 .02730 .02607 .02492

28 .04120 .03902 .03700 .03513 .03339 .03178 .03027 .02887 .02757 .02635

29 .04358 .04129 .03917 .03720 .03537 .03367 .03208 .03061 .02923 .02794

30 .04616 .04376 .04154 .03947 .03754 .03575 .03408 .03251 .03106 .02969

31 .04897 .04646 .04413 .04195 .03993 .03804 .03627 .03463 .03309 .03165

32 .05200 .04938 .04693 .04465 .04252 .04053 .03867 .03693 .03531 .03378

33 .05529 .05254 .04998 .04758 .04534 .04325 .04130 .03946 .03775 .03614

34 .05883 .05595 .05326 .05075 .04840 .04620 .04414 .04221 .04040 .03870

35 .06262 .05961 .05680 .05417 .05170 .04939 .04723 .04520 .04329 .04149

36 .06665 .06351 .06057 .05781 .05523 .05280 .05053 .04839 .04638 .04449

37 .07094 .06766 .06459 .06171 .05900 .05646 .05407 .05182 .04971 .04771

38 .07550 .07208 .06888 .06586 .06303 .06037 .05786 .05550 .05327 .05118

39 .08034 .07678 .07344 .07029 .06733 .06454 .06191 .05943 .05709 .05489

40 .08547 .08177 .07828 .07499 .07190 .06898 .06623 .06363 .06118 .05886

41 .09090 .08704 .08341 .07998 .07675 .07371 .07083 .06811 .06553 .06310

42 .09661 .09260 .08882 .08525 .08188 .07870 .07569 .07284 .07015 .06760

43 .10260 .09844 .09451 .09080 .08729 .08397 .08083 .07785 .07503 .07236

44 .10891 .10459 .10051 .09666 .09300 .08954 .08626 .08316 .08021 .07741

45 .11553 .11106 .10683 .10282 .09902 .09542 .09201 .08876 .08568 .08276

46 .12247 .11784 .11346 .10930 .10536 .10161 .09806 .09468 .09146 .08841

47 .12974 .12496 .12042 .11611 .11202 .10813 .10443 .10091 .09756 .09438

48 .13732 .13238 .12769 .12323 .11899 .11495 .11111 .10745 .10397 .10065

49 .14520 .14011 .13526 .13064 .12625 .12207 .11809 .11429 .11066 .10721

50 .15338 .14812 .14312 .13836 .13381 .12948 .12535 .12141 .11765 .11405

51 .16187 .15646 .15130 .14639 .14169 .13721 .13294 .12885 .12495 .12121

52 .17072 .16516 .15985 .15478 .14993 .14531 .14088 .13665 .13261 .12873

53 .17993 .17422 .16876 .16353 .15854 .15377 .14920 .14482 .14064 .13662

54 .18949 .18362 .17801 .17264 .16750 .16258 .15787 .15335 .14902 .14486

55 .19940 .19339 .18763 .18212 .17683 .17176 .16690 .16224 .15777 .15348

56 .20968 .20353 .19762 .19196 .18654 .18132 .17632 .17152 .16691 .16247

57 .22035 .21406 .20802 .20222 .19665 .19129 .18615 .18121 .17646 .17189

58 .23142 .22499 .21881 .21287 .20717 .20168 .19640 .19132 .18643 .18172

59 .24286 .23630 .23000 .22393 .21809 .21247 .20705 .20184 .19682 .19198

60 .25465 .24797 .24154 .23534 .22938 .22363 .21808 .21274 .20759 .20262

61 .26676 .25996 .25341 .24710 .24101 .23513 .22946 .22399 .21871 .21361

62 .27916 .27225 .26559 .25916 .25295 .24695 .24117 .23557 .23017 .22495

63 .29184 .28483 .27806 .27152 .26520 .25909 .25319 .24748 .24196 .23661

64 .30483 .29772 .29085 .28421 .27779 .27157 .26555 .25973 .25409 .24863

65 .31817 .31098 .30402 .29729 .29076 .28444 .27832 .27240 .26665 .26108

66 .33192 .32466 .31762 .31079 .30418 .29777 .29155 .28552 .27968 .27400

67 .34609 .33876 .33164 .32474 .31805 .31156 .30525 .29913 .29319 .28742

68 .36066 .35328 .34610 .33914 .33238 .32581 .31943 .31323 .30720 .30134

69 .37558 .36815 .36093 .35391 .34709 .34045 .33400 .32773 .32163 .31569

70 .39078 .38332 .37606 .36900 .36213 .35545 .34894 .34260 .33643 .33042

71 .40620 .39872 .39144 .38435 .37744 .37071 .36415 .35776 .35153 .34547

72 .42184 .41435 .40706 .39994 .39301 .38625 .37965 .37322 .36694 .36082

73 .43771 .43023 .42293 .41581 .40886 .40207 .39545 .38899 .38267 .37651

74 .45387 .44641 .43912 .43201 .42505 .41826 .41163 .40514 .39881 .39261

75 .47039 .46296 .45570 .44861 .44167 .43488 .42824 .42175 .41541 .40920

76 .48729 .47991 .47269 .46563 .45872 .45196 .44534 .43886 .43251 .42630

77 .50452 .49722 .49006 .48305 .47619 .46946 .46287 .45642 .45009 .44389

78 .52203 .51481 .50773 .50079 .49399 .48732 .48078 .47437 .46808 .46191

79 .53966 .53254 .52556 .51870 .51198 .50538 .49891 .49255 .48632 .48019

80 .55728 .55028 .54340 .53665 .53002 .52351 .51712 .51083 .50466 .49860

81 .57471 .56784 .56109 .55445 .54792 .54151 .53521 .52901 .52292 .51692

82 .59186 .58512 .57850 .57199 .56558 .55927 .55307 .54697 .54097 .53506

83 .60863 .60204 .59556 .58918 .58289 .57671 .57062 .56462 .55872 .55290

84 .62505 .61862 .61228 .60604 .59989 .59383 .58786 .58198 .57618 .57047

85 .64118 .63491 .62873 .62263 .61663 .61070 .60486 .59911 .59343 .58783

86 .65685 .65075 .64473 .63879 .63294 .62716 .62145 .61583 .61027 .60479

87 .67187 .66594 .66008 .65430 .64859 .64296 .63739 .63190 .62647 .62112

88 .68631 .68054 .67485 .66923 .66367 .65818 .65276 .64740 .64211 .63688

89 .70042 .69483 .68930 .68384 .67845 .67311 .66784 .66262 .65747 .65237

90 .71434 .70894 .70359 .69830 .69307 .68790 .68278 .67772 .67271 .66775

91 .72789 .72266 .71750 .71239 .70733 .70232 .69736 .69246 .68760 .68280

92 .74070 .73567 .73068 .72574 .72085 .71601 .71121 .70647 .70176 .69711

93 .75266 .74780 .74298 .73821 .73348 .72880 .72417 .71957 .71502 .71051

94 .76363 .75893 .75428 .74967 .74510 .74057 .73608 .73163 .72722 .72285

95 .77356 .76901 .76451 .76005 .75562 .75123 .74688 .74257 .73829 .73405

96 .78237 .77797 .77360 .76927 .76497 .76071 .75648 .75229 .74813 .74401

97 .79039 .78612 .78187 .77766 .77348 .76934 .76523 .76115 .75710 .75308

98 .79762 .79345 .78932 .78522 .78115 .77711 .77310 .76913 .76518 .76126

99 .80429 .80023 .79620 .79220 .78823 .78429 .78038 .77649 .77264 .76881

100 .81047 .80651 .80258 .79867 .79479 .79094 .78712 .78332 .77955 .77580

101 .81636 .81249 .80865 .80483 .80104 .79727 .79352 .78981 .78611 .78244

102 .82250 .81872 .81497 .81124 .80754 .80386 .80020 .79656 .79295 .78936

103 .82900 .82532 .82167 .81804 .81442 .81083 .80726 .80371 .80018 .79667

104 .83622 .83266 .82911 .82558 .82207 .81858 .81510 .81165 .80821 .80479

105 .84517 .84174 .83833 .83494 .83156 .82819 .82485 .82151 .81820 .81489

106 .85814 .85494 .85175 .84857 .84540 .84225 .83911 .83598 .83286 .82975

107 .87704 .87420 .87136 .86853 .86571 .86290 .86009 .85729 .85450 .85171

108 .90812 .90593 .90375 .90156 .89939 .89721 .89504 .89286 .89070 .88853

109 .95900 .95800 .95700 .95600 .95500 .95400 .95300 .95200 .95100 .95000

Table U(1)—Based on Life Table 80CNSMT Unitrust Single Life Remainder Factors

[Applicable after APRIL 30, 1989]

Age Adjusted payout rate

10.2% 10.4% 10.6% 10.8% 11.0% 11.2% 11.4% 11.6% 11.8% 12.0%

0 .01754 .01731 .01710 .01690 .01671 .01654 .01638 .01622 .01608 .01594

1 .00630 .00607 .00585 .00565 .00547 .00530 .00514 .00499 .00485 .00472

2 .00604 .00579 .00557 .00536 .00516 .00498 .00481 .00465 .00451 .00437

3 .00604 .00578 .00554 .00532 .00511 .00492 .00474 .00458 .00442 .00427

4 .00621 .00593 .00568 .00544 .00522 .00502 .00483 .00465 .00448 .00433

5 .00648 .00619 .00592 .00567 .00544 .00522 .00502 .00483 .00465 .00449

6 .00684 .00653 .00624 .00597 .00572 .00549 .00528 .00507 .00489 .00471

7 .00726 .00693 .00663 .00634 .00608 .00583 .00560 .00539 .00518 .00499

8 .00777 .00742 .00709 .00679 .00651 .00624 .00600 .00577 .00555 .00535

9 .00837 .00800 .00765 .00733 .00703 .00675 .00649 .00625 .00602 .00580

10 .00908 .00868 .00832 .00797 .00765 .00736 .00708 .00682 .00657 .00634

11 .00991 .00949 .00910 .00874 .00840 .00808 .00779 .00751 .00725 .00700

12 .01083 .01039 .00997 .00959 .00923 .00890 .00858 .00829 .00801 .00775

13 .01181 .01134 .01090 .01049 .01012 .00976 .00943 .00912 .00883 .00855

14 .01275 .01226 .01180 .01137 .01097 .01060 .01025 .00992 .00961 .00932

15 .01365 .01313 .01264 .01219 .01177 .01138 .01101 .01066 .01034 .01003

16 .01449 .01394 .01343 .01295 .01251 .01209 .01171 .01134 .01100 .01068

17 .01526 .01469 .01415 .01365 .01318 .01274 .01233 .01195 .01159 .01125

18 .01600 .01539 .01482 .01430 .01380 .01334 .01291 .01251 .01213 .01177

19 .01673 .01609 .01550 .01494 .01442 .01393 .01348 .01305 .01265 .01227

20 .01747 .01679 .01616 .01557 .01502 .01451 .01403 .01358 .01316 .01276

21 .01820 .01748 .01682 .01620 .01562 .01508 .01457 .01409 .01365 .01323

22 .01895 .01819 .01749 .01683 .01622 .01565 .01511 .01461 .01414 .01369

23 .01972 .01893 .01818 .01749 .01684 .01624 .01567 .01514 .01464 .01417

24 .02058 .01974 .01895 .01822 .01753 .01689 .01629 .01572 .01519 .01469

25 .02154 .02064 .01981 .01903 .01830 .01762 .01698 .01638 .01582 .01529

26 .02262 .02167 .02079 .01996 .01919 .01847 .01779 .01715 .01655 .01599

27 .02385 .02284 .02191 .02103 .02021 .01944 .01872 .01804 .01740 .01680

28 .02521 .02415 .02316 .02222 .02135 .02053 .01977 .01904 .01836 .01772

29 .02673 .02561 .02455 .02357 .02264 .02177 .02095 .02018 .01946 .01877

30 .02842 .02723 .02611 .02506 .02407 .02315 .02227 .02146 .02068 .01996

31 .03030 .02903 .02784 .02673 .02568 .02470 .02377 .02290 .02207 .02130

32 .03235 .03101 .02976 .02857 .02746 .02641 .02543 .02450 .02362 .02279

33 .03463 .03321 .03188 .03062 .02944 .02833 .02728 .02629 .02535 .02447

34 .03711 .03561 .03419 .03286 .03161 .03043 .02931 .02826 .02726 .02632

35 .03981 .03822 .03672 .03531 .03398 .03273 .03154 .03042 .02936 .02836

36 .04271 .04103 .03945 .03796 .03655 .03522 .03396 .03277 .03164 .03057

37 .04584 .04407 .04239 .04081 .03932 .03791 .03657 .03531 .03411 .03297

38 .04920 .04733 .04556 .04389 .04231 .04082 .03940 .03806 .03679 .03558

39 .05280 .05083 .04897 .04721 .04554 .04396 .04246 .04103 .03968 .03840

40 .05667 .05459 .05263 .05077 .04901 .04733 .04575 .04424 .04280 .04144

41 .06080 .05861 .05655 .05459 .05272 .05096 .04928 .04768 .04617 .04472

42 .06518 .06289 .06071 .05864 .05668 .05482 .05305 .05136 .04975 .04822

43 .06982 .06742 .06513 .06296 .06089 .05893 .05706 .05528 .05358 .05196

44 .07475 .07223 .06983 .06754 .06537 .06330 .06133 .05945 .05766 .05595

45 .07998 .07733 .07481 .07242 .07014 .06796 .06588 .06390 .06202 .06021

46 .08550 .08273 .08010 .07758 .07519 .07290 .07072 .06864 .06665 .06474

47 .09134 .08845 .08569 .08306 .08055 .07815 .07586 .07367 .07157 .06957

48 .09748 .09446 .09158 .08882 .08619 .08368 .08128 .07898 .07678 .07467

49 .10391 .10076 .09775 .09487 .09212 .08949 .08697 .08456 .08225 .08003

50 .11062 .10734 .10420 .10120 .09832 .09557 .09293 .09041 .08798 .08566

51 .11764 .11423 .11096 .10783 .10483 .10195 .09919 .09655 .09401 .09158

52 .12503 .12148 .11807 .11481 .11168 .10868 .10581 .10304 .10039 .09784

53 .13278 .12909 .12556 .12216 .11891 .11578 .11278 .10989 .10712 .10445

54 .14088 .13706 .13339 .12986 .12648 .12322 .12009 .11709 .11419 .11141

55 .14936 .14540 .14159 .13793 .13442 .13103 .12778 .12464 .12163 .11872

56 .15821 .15412 .15018 .14639 .14274 .13923 .13584 .13258 .12944 .12642

57 .16749 .16326 .15918 .15526 .15148 .14784 .14433 .14094 .13768 .13453

58 .17719 .17282 .16862 .16456 .16065 .15688 .15324 .14973 .14634 .14306

59 .18731 .18281 .17847 .17429 .17025 .16634 .16258 .15894 .15543 .15203

60 .19782 .19319 .18872 .18440 .18023 .17621 .17231 .16855 .16491 .16139

61 .20869 .20393 .19934 .19489 .19060 .18644 .18242 .17854 .17477 .17113

62 .21990 .21502 .21029 .20573 .20131 .19703 .19289 .18887 .18499 .18123

63 .23144 .22644 .22159 .21690 .21236 .20796 .20370 .19956 .19556 .19167

64 .24335 .23823 .23326 .22845 .22379 .21927 .21489 .21063 .20651 .20250

65 .25568 .25045 .24537 .24044 .23566 .23103 .22653 .22216 .21791 .21379

66 .26850 .26316 .25797 .25293 .24804 .24329 .23868 .23420 .22984 .22560

67 .28182 .27637 .27108 .26594 .26095 .25609 .25137 .24678 .24231 .23797

68 .29565 .29011 .28472 .27949 .27439 .26943 .26461 .25991 .25534 .25089

69 .30991 .30429 .29882 .29349 .28830 .28325 .27833 .27354 .26887 .26432

70 .32457 .31887 .31332 .30791 .30264 .29750 .29249 .28760 .28284 .27820

71 .33955 .33378 .32816 .32267 .31732 .31210 .30701 .30204 .29719 .29246

72 .35485 .34902 .34333 .33778 .33236 .32707 .32190 .31686 .31193 .30711

73 .37049 .36461 .35887 .35326 .34778 .34242 .33719 .33207 .32707 .32218

74 .38656 .38064 .37485 .36920 .36366 .35825 .35296 .34778 .34272 .33776

75 .40312 .39717 .39136 .38566 .38009 .37464 .36930 .36407 .35895 .35394

76 .42022 .41426 .40842 .40271 .39711 .39163 .38625 .38099 .37583 .37077

77 .43782 .43187 .42603 .42031 .41470 .40920 .40380 .39851 .39332 .38823

78 .45586 .44992 .44410 .43839 .43278 .42728 .42188 .41658 .41138 .40627

79 .47418 .46828 .46248 .45679 .45120 .44572 .44033 .43503 .42983 .42472

80 .49264 .48679 .48103 .47538 .46982 .46436 .45900 .45372 .44853 .44343

81 .51103 .50524 .49954 .49394 .48843 .48301 .47768 .47243 .46727 .46219

82 .52925 .52352 .51789 .51235 .50690 .50153 .49624 .49104 .48591 .48087

83 .54718 .54154 .53598 .53051 .52512 .51981 .51459 .50943 .50436 .49936

84 .56484 .55930 .55383 .54844 .54313 .53789 .53273 .52764 .52262 .51767

85 .58231 .57686 .57149 .56619 .56096 .55581 .55072 .54571 .54076 .53588

86 .59939 .59405 .58878 .58358 .57845 .57339 .56839 .56346 .55858 .55377

87 .61583 .61061 .60545 .60035 .59532 .59035 .58545 .58060 .57581 .57108

88 .63171 .62661 .62156 .61658 .61165 .60678 .60196 .59721 .59251 .58786

89 .64733 .64235 .63742 .63255 .62774 .62298 .61827 .61361 .60900 .60444

90 .66285 .65801 .65321 .64847 .64377 .63913 .63453 .62998 .62548 .62103

91 .67804 .67334 .66868 .66407 .65950 .65498 .65050 .64607 .64169 .63735

92 .69250 .68793 .68341 .67893 .67450 .67011 .66575 .66144 .65718 .65295

93 .70604 .70162 .69723 .69288 .68858 .68431 .68008 .67589 .67174 .66762

94 .71852 .71422 .70997 .70575 .70156 .69742 .69331 .68923 .68519 .68119

95 .72984 .72567 .72154 .71744 .71337 .70934 .70534 .70137 .69744 .69354

96 .73992 .73586 .73183 .72784 .72388 .71995 .71605 .71218 .70835 .70454

97 .74910 .74514 .74122 .73733 .73346 .72963 .72582 .72205 .71830 .71458

98 .75737 .75351 .74967 .74587 .74209 .73835 .73463 .73093 .72727 .72363

99 .76501 .76123 .75748 .75376 .75007 .74640 .74276 .73914 .73555 .73198

100 .77208 .76838 .76471 .76107 .75745 .75385 .75028 .74673 .74321 .73971

101 .77879 .77517 .77157 .76800 .76444 .76092 .75741 .75392 .75046 .74702

102 .78579 .78224 .77871 .77521 .77173 .76827 .76483 .76141 .75801 .75463

103 .79318 .78971 .78626 .78283 .77942 .77604 .77266 .76931 .76598 .76267

104 .80139 .79801 .79464 .79129 .78796 .78465 .78136 .77808 .77482 .77157

105 .81161 .80834 .80508 .80184 .79861 .79540 .79220 .78902 .78585 .78270

106 .82665 .82357 .82049 .81743 .81438 .81134 .80831 .80530 .80229 .79930

107 .84893 .84616 .84340 .84064 .83789 .83515 .83241 .82969 .82696 .82425

108 .88637 .88421 .88205 .87989 .87774 .87559 .87344 .87129 .86915 .86701

109 .94900 .94800 .94700 .94600 .94500 .94400 .94300 .94200 .94100 .94000

Table U(1)—Based on Life Table 80CNSMT Unitrust Single Life Remainder Factors

[Applicable after April 30, 1989]

Age Adjusted payout rate

12.2% 12.4% 12.6% 12.8% 13.0% 13.2% 13.4% 13.6% 13.8% 14.0%

0 .01581 .01569 .01557 .01546 .01536 .01526 .01516 .01507 .01499 .01490

1 .00459 .00448 .00437 .00426 .00417 .00407 .00399 .00390 .00382 .00375

2 .00424 .00412 .00400 .00389 .00379 .00369 .00360 .00352 .00343 .00335

3 .00414 .00401 .00389 .00377 .00366 .00356 .00346 .00337 .00328 .00320

4 .00418 .00404 .00391 .00379 .00368 .00357 .00347 .00337 .00327 .00319

5 .00433 .00418 .00405 .00391 .00379 .00368 .00357 .00346 .00336 .00327

6 .00454 .00439 .00424 .00410 .00397 .00384 .00372 .00361 .00351 .00341

7 .00482 .00465 .00449 .00434 .00420 .00407 .00394 .00382 .00371 .00360

8 .00516 .00498 .00481 .00465 .00450 .00436 .00422 .00410 .00397 .00386

9 .00560 .00541 .00523 .00505 .00489 .00474 .00459 .00446 .00433 .00420

10 .00613 .00592 .00573 .00555 .00537 .00521 .00505 .00491 .00477 .00463

11 .00677 .00655 .00635 .00615 .00597 .00580 .00563 .00547 .00532 .00518

12 .00751 .00728 .00706 .00685 .00666 .00647 .00629 .00613 .00597 .00581

13 .00829 .00805 .00782 .00760 .00739 .00719 .00701 .00683 .00666 .00650

14 .00905 .00879 .00854 .00831 .00809 .00789 .00769 .00750 .00732 .00715

15 .00974 .00947 .00921 .00897 .00874 .00852 .00831 .00811 .00793 .00775

16 .01037 .01009 .00982 .00956 .00932 .00909 .00887 .00866 .00846 .00827

17 .01093 .01063 .01034 .01007 .00982 .00958 .00935 .00913 .00892 .00873

18 .01143 .01112 .01082 .01053 .01027 .01001 .00977 .00954 .00933 .00912

19 .01192 .01159 .01127 .01097 .01069 .01043 .01017 .00993 .00970 .00949

20 .01239 .01204 .01170 .01139 .01109 .01081 .01055 .01029 .01005 .00983

21 .01283 .01246 .01211 .01178 .01147 .01117 .01089 .01063 .01037 .01013

22 .01328 .01288 .01251 .01216 .01183 .01152 .01122 .01094 .01067 .01042

23 .01372 .01331 .01292 .01254 .01219 .01186 .01155 .01125 .01097 .01070

24 .01422 .01378 .01336 .01297 .01260 .01225 .01191 .01160 .01130 .01101

25 .01479 .01432 .01388 .01346 .01306 .01269 .01233 .01200 .01168 .01138

26 .01545 .01495 .01448 .01404 .01362 .01322 .01284 .01248 .01214 .01182

27 .01623 .01570 .01520 .01472 .01427 .01385 .01344 .01306 .01270 .01235

28 .01712 .01655 .01601 .01551 .01503 .01457 .01414 .01373 .01334 .01298

29 .01813 .01752 .01695 .01641 .01589 .01541 .01494 .01451 .01409 .01370

30 .01927 .01862 .01801 .01743 .01688 .01635 .01586 .01539 .01495 .01452

31 .02056 .01987 .01922 .01859 .01801 .01745 .01692 .01642 .01594 .01548

32 .02201 .02127 .02057 .01990 .01927 .01868 .01811 .01757 .01706 .01657

33 .02363 .02284 .02209 .02138 .02071 .02007 .01946 .01888 .01833 .01781

34 .02543 .02458 .02378 .02302 .02230 .02162 .02096 .02034 .01975 .01919

35 .02741 .02651 .02565 .02484 .02407 .02333 .02264 .02197 .02134 .02073

36 .02956 .02859 .02768 .02681 .02599 .02520 .02446 .02374 .02307 .02242

37 .03189 .03087 .02990 .02897 .02809 .02725 .02645 .02569 .02496 .02427

38 .03443 .03334 .03230 .03131 .03037 .02948 .02862 .02781 .02703 .02628

39 .03718 .03602 .03491 .03386 .03285 .03190 .03099 .03011 .02928 .02849

40 .04015 .03891 .03774 .03662 .03555 .03453 .03355 .03262 .03173 .03088

41 .04335 .04204 .04079 .03959 .03846 .03737 .03633 .03534 .03439 .03348

42 .04677 .04538 .04405 .04278 .04157 .04042 .03931 .03825 .03724 .03627

43 .05042 .04894 .04754 .04619 .04491 .04368 .04250 .04138 .04030 .03926

44 .05432 .05276 .05127 .04984 .04848 .04718 .04593 .04473 .04358 .04248

45 .05849 .05684 .05526 .05375 .05231 .05092 .04960 .04832 .04710 .04593

46 .06292 .06118 .05952 .05792 .05639 .05492 .05352 .05217 .05087 .04963

47 .06765 .06581 .06405 .06237 .06075 .05920 .05771 .05628 .05491 .05359

48 .07265 .07071 .06886 .06708 .06537 .06373 .06216 .06064 .05919 .05779

49 .07791 .07587 .07392 .07204 .07024 .06851 .06685 .06525 .06371 .06223

50 .08343 .08129 .07923 .07726 .07536 .07354 .07178 .07009 .06847 .06690

51 .08924 .08699 .08483 .08276 .08076 .07884 .07699 .07520 .07349 .07183

52 .09539 .09303 .09076 .08858 .08648 .08446 .08251 .08064 .07883 .07708

53 .10189 .09942 .09704 .09475 .09255 .09043 .08838 .08640 .08450 .08266

54 .10872 .10614 .10365 .10126 .09894 .09672 .09456 .09249 .09049 .08855

55 .11592 .11322 .11062 .10811 .10569 .10335 .10110 .09892 .09682 .09478

56 .12350 .12068 .11796 .11534 .11281 .11036 .10800 .10571 .10350 .10137

57 .13148 .12855 .12572 .12298 .12033 .11777 .11530 .11291 .11060 .10836

58 .13990 .13685 .13389 .13104 .12828 .12561 .12303 .12053 .11811 .11576

59 .14875 .14557 .14250 .13953 .13665 .13387 .13118 .12856 .12604 .12359

60 .15799 .15469 .15150 .14841 .14542 .14253 .13972 .13700 .13436 .13180

61 .16761 .16419 .16088 .15768 .15457 .15156 .14864 .14580 .14305 .14039

62 .17758 .17404 .17062 .16729 .16407 .16094 .15791 .15496 .15210 .14932

63 .18791 .18425 .18071 .17726 .17392 .17068 .16753 .16447 .16150 .15861

64 .19862 .19484 .19118 .18762 .18417 .18081 .17754 .17437 .17129 .16829

65 .20979 .20590 .20212 .19845 .19487 .19140 .18802 .18474 .18154 .17843

66 .22149 .21748 .21359 .20980 .20612 .20253 .19904 .19564 .19233 .18911

67 .23374 .22962 .22562 .22172 .21792 .21423 .21062 .20712 .20370 .20037

68 .24656 .24234 .23822 .23422 .23031 .22651 .22280 .21919 .21566 .21222

69 .25988 .25556 .25134 .24724 .24323 .23932 .23551 .23179 .22816 .22461

70 .27367 .26925 .26493 .26073 .25662 .25261 .24870 .24488 .24115 .23750

71 .28784 .28333 .27892 .27462 .27042 .26631 .26230 .25839 .25456 .25082

72 .30241 .29781 .29332 .28893 .28464 .28044 .27634 .27233 .26841 .26457

73 .31740 .31272 .30815 .30368 .29930 .29502 .29084 .28674 .28273 .27880

74 .33291 .32817 .32352 .31897 .31452 .31016 .30589 .30171 .29762 .29361

75 .34903 .34422 .33951 .33490 .33038 .32595 .32161 .31735 .31318 .30909

76 .36581 .36095 .35619 .35152 .34694 .34245 .33805 .33373 .32949 .32533

77 .38324 .37835 .37354 .36883 .36420 .35966 .35520 .35083 .34654 .34232

78 .40126 .39634 .39150 .38676 .38210 .37752 .37302 .36861 .36427 .36001

79 .41970 .41476 .40992 .40515 .40047 .39587 .39135 .38690 .38253 .37823

80 .43842 .43348 .42864 .42387 .41918 .41456 .41002 .40556 .40117 .39685

81 .45719 .45228 .44744 .44267 .43799 .43337 .42883 .42436 .41996 .41562

82 .47590 .47101 .46619 .46145 .45677 .45217 .44764 .44317 .43877 .43443

83 .49443 .48957 .48478 .48007 .47542 .47084 .46632 .46187 .45748 .45315

84 .51279 .50798 .50324 .49856 .49394 .48939 .48490 .48048 .47611 .47180

85 .53106 .52630 .52161 .51698 .51241 .50790 .50345 .49906 .49473 .49045

86 .54902 .54434 .53971 .53514 .53062 .52616 .52176 .51741 .51312 .50888

87 .56640 .56178 .55722 .55271 .54826 .54386 .53951 .53521 .53097 .52677

88 .58326 .57872 .57423 .56979 .56541 .56107 .55678 .55254 .54834 .54420

89 .59994 .59548 .59107 .58671 .58240 .57813 .57391 .56973 .56560 .56152

90 .61662 .61226 .60794 .60367 .59944 .59526 .59112 .58702 .58296 .57894

91 .63305 .62879 .62457 .62040 .61627 .61217 .60812 .60411 .60013 .59619

92 .64876 .64461 .64050 .63643 .63239 .62839 .62443 .62051 .61662 .61277

93 .66355 .65950 .65550 .65153 .64759 .64369 .63983 .63600 .63220 .62843

94 .67722 .67328 .66938 .66551 .66167 .65786 .65409 .65035 .64664 .64296

95 .68967 .68583 .68203 .67825 .67451 .67079 .66711 .66345 .65983 .65623

96 .70076 .69701 .69330 .68961 .68595 .68231 .67871 .67513 .67158 .66806

97 .71089 .70722 .70359 .69998 .69640 .69284 .68931 .68581 .68234 .67888

98 .72001 .71642 .71286 .70933 .70582 .70233 .69887 .69544 .69203 .68864

99 .72844 .72492 .72143 .71796 .71452 .71110 .70770 .70433 .70098 .69765

100 .73623 .73278 .72935 .72594 .72256 .71920 .71586 .71254 .70924 .70597

101 .74361 .74021 .73684 .73349 .73016 .72685 .72356 .72029 .71704 .71382

102 .75128 .74794 .74463 .74133 .73806 .73480 .73157 .72835 .72515 .72198

103 .75938 .75610 .75284 .74961 .74639 .74319 .74000 .73684 .73369 .73056

104 .76835 .76514 .76194 .75877 .75561 .75246 .74934 .74623 .74313 .74005

105 .77956 .77643 .77332 .77023 .76714 .76408 .76102 .75798 .75496 .75195

106 .79632 .79334 .79038 .78743 .78449 .78157 .77865 .77575 .77285 .76997

107 .82154 .81884 .81615 .81346 .81079 .80811 .80545 .80279 .80014 .79750

108 .86487 .86274 .86061 .85848 .85635 .85423 .85210 .84998 .84787 .84575

109 .93900 .93800 .93700 .93600 .93500 .93400 .93300 .93200 .93100 .93000

(f) Valuation of charitable remainder unitrusts having certain payout sequences for transfers for which the valuation date is after April 30, 1999, and before May 1, 2009—(1) In general. Except as otherwise provided in paragraph (f)(2) of this section, 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 is determined under paragraphs (f)(3) through (f)(6) of this section, provided that the amount of the payout as of any payout date during any taxable year of the trust is not larger than the amount that the trust could distribute on such date under § 1.664-3(a)(1)(v) if the taxable year of the trust were to end on such date. See, however, § 1.7520-3(b) (relating to exceptions to the use of the prescribed tables under certain circumstances).

(2) Transitional rules for valuation of charitable remainder unitrusts. (i) For purposes of sections 2055, 2106, or 2624, if on May 1, 1999, the decedent was mentally incompetent so that the disposition of the property could not be changed, and the decedent died after April 30, 1999, without having regained competency to dispose of the decedent's property, or the decedent died within 90 days of the date that the decedent first regained competency after April 30, 1999, the present value of a remainder interest under this section is determined as if the valuation date with respect to the decedent's gross estate is either before May 1, 1999, or after April 30, 1999, at the option of the decedent's executor.

(ii) For purposes of sections 170, 2055, 2106, 2522, or 2624, in the case of transfers to a charitable remainder unitrust for which the valuation date is after April 30, 1999, and before July 1, 1999, the present value of a remainder interest based on one or more measuring lives is determined under this section by use of the section 7520 interest rate for the month in which the valuation date occurs (see §§ 1.7520-1(b) and 1.7520-2(a)(2)) and the appropriate actuarial tables under either paragraph (e)(6) 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)(6) 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) Adjusted payout rate. For transfers for which the valuation date is after April 30, 1999, and before May 1, 2009, the adjusted payout rate is determined by using the appropriate Table F, contained in § 1.664-4(e)(6), for the section 7520 interest rate applicable to the transfer. If the interest rate is between 4.2 and 14 percent, see § 1.664-4(e)(6). If the interest rate is below 4.2 percent or greater than 14 percent, see § 1.664-4(b). See § 1.664-4(e) for rules applicable in determining the adjusted payout rate.

(4) Period is a term of years. If the period described in § 1.664-3(a)(5) is a term of years, the factor that is used in determining the present value of the remainder interest for transfers for which the valuation date is after April 30, 1999, and before May 1, 2009, is the factor under the appropriate adjusted payout rate in Table D in § 1.664-4(e)(6) corresponding to the number of years in the term. If the adjusted payout rate is an amount that is between adjusted payout rates for which factors are provided in Table D, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying the net fair market value (as of the appropriate valuation date) of the property placed in trust by the factor determined under this paragraph. Generally, for purposes of this section, the valuation date is, in the case of an inter vivos transfer, the date on which the property is transferred to the trust by the donor, and, in the case of a testamentary transfer under sections 2055, 2106, or 2624, the valuation date is the date of death. See § 1.664-4(e)(4) for additional rules regarding the valuation date. See § 1.664-4(e)(4) for an example that illustrates the application of this paragraph (f)(4).

(5) Period is the life of one individual. If the period described in § 1.664-3(a)(5) is the life of one individual, the factor that is used in determining the present value of the remainder interest for transfers for which the valuation date is after April 30, 1999, and before May 1, 2009, is the factor in Table U(1) in paragraph (f)(6) of this section under the appropriate adjusted payout. For purposes of the computations described in this paragraph (f)(5), the age of an individual is the age of that individual at the individual's nearest birthday. If the adjusted payout rate is an amount that is between adjusted payout rates for which factors are provided in the appropriate table, a linear interpolation must be made. The rules provided in § 1.664-4(e)(5) apply for determining the present value of the remainder interest. See § 1.664-4(e)(5) for an example illustrating the application of this paragraph (f)(5) (using current actuarial tables).

(6) Actuarial Table U(1) for transfers for which the valuation date is after April 30, 1999, and before May 1, 2009. For transfers for which the valuation date is after April 30, 1999, and before May 1, 2009, the present value of a charitable remainder unitrust interest that is dependent on the termination of a life interest is determined by using the section 7520 rate, Table U(1) in this paragraph (f)(6), and Tables F(4.2) through F(14.0) in § 1.664-4(e)(6). See, however, § 1.7520-3(b) (relating to exceptions to the use of prescribed tables under certain circumstances). Many actuarial factors not contained in the following tables are contained in Internal Revenue Service Publication 1458, “Actuarial Values, Book Beth,” (7-1999). Publication 1458 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 1458), Room 5205, Internal Revenue Service, P.O.Box 7604, Ben Franklin Station, Washington, DC 20044.

Table U(1)—Based on Life Table 90CM Unitrust 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% .8% 6.0%

0 .06177 .05580 .05061 .04609 .04215 .03871 .03570 .03307 .03075 .02872

1 .05543 .04925 .04388 .03919 .03509 .03151 .02838 .02563 .02321 .02109

2 .05716 .05081 .04528 .04045 .03622 .03252 .02927 .02642 .02391 .02170

3 .05920 .05268 .04699 .04201 .03765 .03382 .03046 .02750 .02490 .02260

4 .06143 .05475 .04889 .04376 .03926 .03530 .03182 .02876 .02605 .02366

5 .06384 .05697 .05095 .04567 .04103 .03694 .03334 .03016 .02735 .02487

6 .06637 .05933 .05315 .04771 .04292 .03870 .03497 .03168 .02876 .02618

7 .06905 .06183 .05547 .04987 .04494 .04058 .03673 .03332 .03029 .02761

8 .07186 .06445 .05792 .05216 .04708 .04258 .03859 .03506 .03192 .02914

9 .07482 .06722 .06052 .05460 .04936 .04471 .04060 .03694 .03369 .03079

10 .07793 .07015 .06327 .05718 .05179 .04700 .04274 .03896 .03559 .03259

11 .08120 .07323 .06617 .05991 .05435 .04942 .04502 .04111 .03762 .03450

12 .08461 .07645 .06920 .06277 .05706 .05197 .04744 .04339 .03978 .03655

13 .08812 .07976 .07234 .06574 .05985 .05461 .04993 .04576 .04202 .03867

14 .09168 .08313 .07552 .06874 .06269 .05729 .05247 .04815 .04428 .04081

15 .09527 .08652 .07872 .07176 .06554 .05999 .05501 .05055 .04655 .04296

16 .09886 .08991 .08192 .07478 .06839 .06267 .05754 .05294 .04880 .04508

17 .10249 .09334 .08515 .07782 .07126 .06537 .06008 .05533 .05105 .04720

18 .10616 .09680 .08842 .08090 .07415 .06809 .06264 .05774 .05332 .04933

19 .10994 .10037 .09178 .08407 .07714 .07091 .06529 .06023 .05566 .05153

20 .11384 .10406 .09527 .08737 .08025 .07383 .06805 .06283 .05811 .05384

21 .11790 .10790 .09891 .09080 .08349 .07690 .07094 .06555 .06068 .05626

22 .12208 .11188 .10267 .09436 .08686 .08008 .07395 .06839 .06336 .05879

23 .12643 .11601 .10659 .09808 .09038 .08342 .07710 .07138 .06618 .06146

24 .13095 .12031 .11069 .10197 .09408 .08692 .08042 .07452 .06915 .06427

25 .13567 .12481 .11497 .10605 .09795 .09060 .08392 .07784 .07230 .06726

26 .14058 .12950 .11945 .11032 .10202 .09447 .08760 .08134 .07563 .07042

27 .14571 .13442 .12415 .11481 .10631 .09856 .09149 .08505 .07916 .07379

28 .15104 .13953 .12904 .11949 .11078 .10284 .09558 .08895 .08288 .07733

29 .15656 .14484 .13414 .12438 .11546 .10731 .09986 .09304 .08679 .08106

30 .16229 .15034 .13943 .12946 .12034 .11198 .10433 .09732 .09089 .08498

31 .16821 .15605 .14493 .13474 .12541 .11685 .10900 .10179 .09517 .08909

32 .17433 .16196 .15063 .14023 .13069 .12193 .11387 .10647 .09966 .09339

33 .18068 .16810 .15655 .14595 .13620 .12723 .11897 .11137 .10437 .09791

34 .18724 .17446 .16270 .15189 .14193 .13275 .12430 .11650 .10930 .10265

35 .19405 .18107 .16910 .15808 .14791 .13853 .12987 .12187 .11448 .10764

36 .20109 .18791 .17574 .16451 .15414 .14456 .13569 .12749 .11990 .11287

37 .20838 .19500 .18263 .17120 .16062 .15083 .14177 .13337 .12558 .11835

38 .21593 .20236 .18979 .17816 .16739 .15739 .14813 .13953 .13154 .12412

39 .22374 .20998 .19723 .18540 .17443 .16423 .15477 .14597 .13779 .13017

40 .23183 .21789 .20496 .19294 .18177 .17138 .16172 .15272 .14434 .13653

41 .24021 .22611 .21299 .20079 .18943 .17885 .16899 .15980 .15123 .14322

42 .24889 .23463 .22134 .20896 .19741 .18665 .17660 .16721 .15845 .15025

43 .25786 .24344 .23000 .21744 .20572 .19477 .18453 .17496 .16601 .15762

44 .26712 .25257 .23896 .22625 .21435 .20322 .19281 .18305 .17391 .16534

45 .27665 .26196 .24821 .23534 .22328 .21198 .20139 .19145 .18213 .17338

46 .28644 .27163 .25774 .24472 .23251 .22105 .21028 .20018 .19068 .18174

47 .29647 .28155 .26754 .25438 .24201 .23040 .21947 .20919 .19952 .19041

48 .30676 .29173 .27760 .26431 .25181 .24004 .22896 .21852 .20868 .19941

49 .31729 .30217 .28794 .27453 .26190 .24999 .23876 .22817 .21817 .20873

50 .32808 .31289 .29856 .28505 .27229 .26026 .24889 .23814 .22799 .21839

51 .33912 .32387 .30946 .29585 .28299 .27083 .25933 .24845 .23815 .22840

52 .35038 .33507 .32060 .30691 .29395 .28168 .27005 .25904 .24861 .23872

53 .36185 .34651 .33198 .31821 .30517 .29280 .28106 .26993 .25937 .24934

54 .37352 .35815 .34358 .32976 .31664 .30418 .29234 .28110 .27042 .26026

55 .38539 .37002 .35542 .34155 .32836 .31583 .30390 .29256 .28177 .27149

56 .39746 .38209 .36748 .35358 .34034 .32774 .31574 .30431 .29342 .28303

57 .40971 .39437 .37976 .36584 .35257 .33992 .32785 .31634 .30536 .29488

58 .42212 .40682 .39222 .37829 .36500 .35231 .34019 .32862 .31756 .30699

59 .43464 .41939 .40482 .39090 .37759 .36488 .35272 .34109 .32996 .31932

60 .44726 .43207 .41754 .40364 .39034 .37761 .36542 .35375 .34257 .33186

61 .45999 .44488 .43041 .41655 .40326 .39053 .37833 .36662 .35540 .34463

62 .47286 .45785 .44345 .42964 .41639 .40367 .39146 .37974 .36848 .35767

63 .48589 .47098 .45667 .44293 .42972 .41703 .40484 .39311 .38184 .37100

64 .49903 .48426 .47005 .45638 .44324 .43060 .41843 .40671 .39544 .38458

65 .51229 .49766 .48357 .47001 .45694 .44435 .43223 .42054 .40927 .39841

66 .52568 .51121 .49726 .48381 .47084 .45833 .44626 .43461 .42337 .41252

67 .53924 .52495 .51115 .49784 .48498 .47256 .46056 .44898 .43778 .42696

68 .55293 .53883 .52521 .51205 .49932 .48701 .47511 .46360 .45246 .44169

69 .56671 .55283 .53940 .52640 .51382 .50165 .48985 .47844 .46738 .45666

70 .58052 .56687 .55365 .54084 .52843 .51639 .50473 .49342 .48245 .47181

71 .59431 .58091 .56791 .55529 .54306 .53118 .51966 .50847 .49761 .48707

72 .60804 .59490 .58213 .56973 .55768 .54598 .53461 .52357 .51283 .50239

73 .62168 .60881 .59629 .58411 .57227 .56076 .54955 .53866 .52806 .51774

74 .63528 .62268 .61042 .59848 .58686 .57555 .56453 .55380 .54335 .53316

75 .64887 .63657 .62458 .61290 .60151 .59041 .57959 .56904 .55875 .54872

76 .66249 .65049 .63880 .62739 .61625 .60538 .59478 .58443 .57432 .56446

77 .67612 .66446 .65307 .64194 .63108 .62046 .61009 .59995 .59005 .58037

78 .68975 .67843 .66736 .65654 .64596 .63561 .62548 .61558 .60590 .59643

79 .70330 .69233 .68160 .67109 .66081 .65074 .64088 .63123 .62178 .61253

80 .71666 .70605 .69566 .68548 .67550 .66573 .65615 .64676 .63755 .62853

81 .72975 .71950 .70946 .69961 .68995 .68047 .67117 .66205 .65310 .64433

82 .74250 .73263 .72293 .71342 .70407 .69490 .68589 .67705 .66837 .65984

83 .75493 .74542 .73608 .72690 .71788 .70902 .70031 .69175 .68333 .67506

84 .76712 .75798 .74900 .74016 .73147 .72292 .71451 .70624 .69810 .69010

85 .77913 .77037 .76175 .75326 .74491 .73668 .72859 .72061 .71276 .70503

86 .79086 .78248 .77423 .76610 .75808 .75019 .74241 .73474 .72719 .71974

87 .80218 .79418 .78628 .77850 .77083 .76326 .75580 .74844 .74118 .73402

88 .81307 .80544 .79790 .79047 .78313 .77589 .76874 .76169 .75473 .74786

89 .82355 .81628 .80909 .80200 .79500 .78808 .78125 .77450 .76783 .76125

90 .83360 .82668 .81985 .81309 .80642 .79982 .79330 .78685 .78048 .77418

91 .84308 .83650 .83000 .82357 .81721 .81092 .80470 .79855 .79246 .78645

92 .85182 .84556 .83937 .83325 .82718 .82119 .81525 .80937 .80356 .79780

93 .85985 .85390 .84800 .84215 .83637 .83064 .82497 .81936 .81379 .80829

94 .86732 .86164 .85601 .85044 .84491 .83944 .83402 .82865 .82333 .81806

95 .87437 .86895 .86359 .85827 .85300 .84778 .84260 .83746 .83237 .82733

96 .88097 .87582 .87070 .86563 .86060 .85561 .85066 .84575 .84088 .83605

97 .88708 .88216 .87727 .87243 .86762 .86285 .85811 .85341 .84875 .84413

98 .89280 .88810 .88343 .87880 .87420 .86964 .86511 .86061 .85614 .85171

99 .89836 .89388 .88943 .88501 .88062 .87626 .87193 .86763 .86336 .85911

100 .90375 .89948 .89525 .89103 .88685 .88269 .87856 .87445 .87037 .86632

101 .90905 .90500 .90097 .89696 .89298 .88902 .88509 .88118 .87729 .87342

102 .91424 .91040 .90658 .90278 .89900 .89524 .89150 .88778 .88408 .88040

103 .91939 .91575 .91214 .90854 .90496 .90139 .89785 .89432 .89081 .88732

104 .92485 .92144 .91805 .91467 .91131 .90796 .90463 .90131 .89800 .89471

105 .93020 .92701 .92383 .92067 .91751 .91437 .91125 .90813 .90502 .90193

106 .93701 .93411 .93122 .92834 .92546 .92260 .91974 .91689 .91405 .91122

107 .94522 .94268 .94013 .93760 .93507 .93254 .93002 .92750 .92499 .92249

108 .95782 .95583 .95385 .95187 .94989 .94791 .94593 .94396 .94199 .94002

109 .97900 .97800 .97700 .97600 .97500 .97400 .97300 .97200 .97100 .97000

Table U(1)—Based on Life Table 90CM Unitrust 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 .02693 .02534 .02395 .02271 .02161 .02063 .01976 .01898 .01828 .01765

1 .01922 .01756 .01610 .01480 .01365 .01263 .01171 .01090 .01017 .00951

2 .01975 .01802 .01650 .01514 .01393 .01286 .01190 .01104 .01028 .00959

3 .02056 .01876 .01717 .01575 .01449 .01336 .01235 .01145 .01064 .00992

4 .02155 .01967 .01800 .01652 .01520 .01401 .01296 .01201 .01116 .01039

5 .02266 .02071 .01896 .01741 .01603 .01479 .01368 .01269 .01179 .01098

6 .02389 .02184 .02003 .01841 .01696 .01566 .01450 .01345 .01251 .01166

7 .02522 .02309 .02120 .01950 .01799 .01663 .01540 .01431 .01332 .01242

8 .02665 .02444 .02246 .02069 .01910 .01768 .01640 .01524 .01420 .01326

9 .02821 .02590 .02384 .02199 .02033 .01884 .01750 .01629 .01520 .01421

10 .02990 .02750 .02535 .02342 .02169 .02013 .01872 .01745 .01631 .01526

11 .03172 .02922 .02698 .02497 .02316 .02153 .02006 .01872 .01752 .01643

12 .03365 .03106 .02872 .02663 .02474 .02303 .02149 .02010 .01884 .01769

13 .03566 .03297 .03054 .02835 .02638 .02460 .02299 .02154 .02021 .01901

14 .03770 .03490 .03237 .03010 .02804 .02619 .02450 .02298 .02159 .02033

15 .03973 .03682 .03419 .03182 .02968 .02775 .02599 .02439 .02294 .02162

16 .04173 .03871 .03598 .03352 .03129 .02926 .02743 .02576 .02424 .02286

17 .04372 .04059 .03775 .03519 .03287 .03076 .02884 .02710 .02551 .02406

18 .04573 .04248 .03953 .03686 .03444 .03224 .03024 .02842 .02676 .02524

19 .04780 .04443 .04137 .03859 .03607 .03378 .03169 .02978 .02804 .02646

20 .04997 .04647 .04329 .04040 .03778 .03539 .03321 .03122 .02940 .02773

21 .05226 .04862 .04532 .04232 .03958 .03709 .03481 .03274 .03083 .02909

22 .05465 .05088 .04745 .04432 .04148 .03888 .03650 .03433 .03234 .03052

23 .05716 .05325 .04969 .04645 .04348 .04077 .03830 .03603 .03394 .03203

24 .05983 .05578 .05208 .04871 .04562 .04280 .04021 .03784 .03566 .03367

25 .06266 .05846 .05463 .05112 .04791 .04497 .04227 .03980 .03752 .03543

26 .06566 .06131 .05734 .05369 .05035 .04729 .04448 .04189 .03951 .03732

27 .06887 .06436 .06024 .05646 .05298 .04979 .04686 .04416 .04168 .03939

28 .07225 .06758 .06331 .05938 .05577 .05245 .04940 .04658 .04398 .04159

29 .07581 .07099 .06656 .06248 .05873 .05528 .05210 .04916 .04645 .04394

30 .07956 .07457 .06998 .06575 .06186 .05827 .05495 .05189 .04906 .04644

31 .08348 .07833 .07358 .06920 .06515 .06142 .05797 .05478 .05182 .04908

32 .08761 .08228 .07736 .07282 .06863 .06475 .06116 .05783 .05475 .05189

33 .09195 .08645 .08136 .07666 .07231 .06828 .06454 .06108 .05786 .05488

34 .09651 .09082 .08557 .08070 .07619 .07200 .06812 .06452 .06117 .05805

35 .10131 .09545 .09002 .08498 .08030 .07596 .07193 .06818 .06469 .06144

36 .10635 .10031 .09470 .08949 .08465 .08015 .07596 .07206 .06842 .06503

37 .11165 .10542 .09963 .09424 .08923 .08457 .08022 .07617 .07238 .06885

38 .11722 .11081 .10484 .09927 .09409 .08926 .08475 .08054 .07661 .07293

39 .12308 .11648 .11032 .10458 .09922 .09422 .08955 .08518 .08109 .07726

40 .12925 .12246 .11612 .11020 .10466 .09949 .09465 .09011 .08587 .08189

41 .13575 .12877 .12225 .11614 .11043 .10508 .10007 .09537 .09097 .08683

42 .14259 .13542 .12871 .12243 .11654 .11101 .10583 .10097 .09640 .09210

43 .14977 .14242 .13552 .12905 .12298 .11729 .11193 .10690 .10217 .09771

44 .15731 .14976 .14269 .13604 .12979 .12391 .11838 .11318 .10828 .10367

45 .16516 .15743 .15017 .14334 .13691 .13086 .12516 .11979 .11472 .10994

46 .17334 .16544 .15800 .15099 .14438 .13816 .13228 .12674 .12150 .11656

47 .18184 .17375 .16613 .15895 .15217 .14576 .13972 .13400 .12860 .12349

48 .19066 .18240 .17461 .16724 .16029 .15371 .14749 .14161 .13604 .13077

49 .19981 .19138 .18342 .17588 .16875 .16201 .15562 .14956 .14383 .13839

50 .20931 .20072 .19259 .18489 .17759 .17067 .16412 .15790 .15199 .14639

51 .21917 .21042 .20212 .19426 .18679 .17971 .17299 .16660 .16054 .15477

52 .22933 .22043 .21198 .20395 .19633 .18909 .18220 .17566 .16943 .16350

53 .23981 .23076 .22216 .21399 .20621 .19881 .19176 .18506 .17867 .17258

54 .25060 .24141 .23267 .22434 .21642 .20886 .20166 .19480 .18826 .18201

55 .26171 .25239 .24351 .23504 .22697 .21927 .21192 .20491 .19821 .19182

56 .27313 .26369 .25468 .24608 .23787 .23003 .22254 .21538 .20854 .20199

57 .28487 .27531 .26618 .25746 .24912 .24114 .23351 .22621 .21923 .21254

58 .29688 .28722 .27798 .26914 .26067 .25257 .24481 .23738 .23025 .22343

59 .30913 .29937 .29002 .28107 .27249 .26427 .25639 .24882 .24157 .23461

60 .32159 .31175 .30231 .29325 .28457 .27623 .26823 .26055 .25317 .24608

61 .33429 .32437 .31485 .30571 .29692 .28848 .28037 .27257 .26507 .25786

62 .34728 .33730 .32770 .31847 .30960 .30106 .29285 .28495 .27734 .27001

63 .36057 .35053 .34087 .33157 .32262 .31400 .30569 .29769 .28998 .28255

64 .37412 .36404 .35433 .34498 .33596 .32726 .31887 .31078 .30298 .29545

65 .38794 .37783 .36809 .35868 .34961 .34085 .33239 .32422 .31633 .30871

66 .40205 .39193 .38216 .37272 .36361 .35479 .34628 .33804 .33008 .32238

67 .41650 .40639 .39661 .38715 .37800 .36915 .36059 .35230 .34428 .33651

68 .43126 .42117 .41139 .40193 .39277 .38390 .37530 .36697 .35890 .35108

69 .44628 .43622 .42648 .41703 .40787 .39898 .39037 .38201 .37391 .36604

70 .46150 .45149 .44178 .43236 .42321 .41433 .40571 .39735 .38922 .38132

71 .47683 .46689 .45723 .44785 .43873 .42987 .42126 .41290 .40476 .39685

72 .49225 .48238 .47279 .46346 .45439 .44556 .43697 .42862 .42048 .41257

73 .50770 .49793 .48841 .47915 .47013 .46135 .45280 .44447 .43635 .42844

74 .52324 .51358 .50416 .49498 .48603 .47731 .46880 .46051 .45242 .44454

75 .53894 .52939 .52008 .51100 .50214 .49349 .48505 .47681 .46877 .46092

76 .55483 .54543 .53624 .52728 .51852 .50996 .50160 .49344 .48546 .47766

77 .57091 .56167 .55263 .54380 .53516 .52671 .51845 .51038 .50247 .49475

78 .58716 .57809 .56922 .56053 .55203 .54372 .53557 .52760 .51980 .51216

79 .60346 .59459 .58590 .57738 .56904 .56086 .55286 .54501 .53732 .52978

80 .61969 .61102 .60252 .59419 .58601 .57800 .57014 .56243 .55487 .54745

81 .63571 .62726 .61897 .61082 .60283 .59499 .58729 .57974 .57232 .56503

82 .65146 .64324 .63515 .62722 .61942 .61176 .60423 .59683 .58957 .58242

83 .66693 .65893 .65108 .64335 .63575 .62828 .62093 .61371 .60660 .59962

84 .68222 .67447 .66684 .65934 .65195 .64468 .63753 .63049 .62356 .61674

85 .69742 .68993 .68255 .67528 .66812 .66106 .65411 .64727 .64053 .63389

86 .71241 .70517 .69805 .69102 .68410 .67727 .67054 .66390 .65736 .65091

87 .72696 .72000 .71313 .70635 .69967 .69307 .68656 .68014 .67381 .66756

88 .74108 .73438 .72777 .72125 .71480 .70845 .70217 .69597 .68985 .68380

89 .75475 .74832 .74198 .73571 .72951 .72339 .71734 .71137 .70547 .69963

90 .76796 .76180 .75572 .74971 .74376 .73788 .73207 .72633 .72065 .71503

91 .78049 .77460 .76878 .76302 .75732 .75168 .74610 .74058 .73512 .72972

92 .79211 .78647 .78089 .77537 .76990 .76449 .75913 .75383 .74858 .74338

93 .80283 .79743 .79208 .78679 .78154 .77634 .77119 .76610 .76105 .75604

94 .81283 .80765 .80253 .79744 .79240 .78741 .78247 .77756 .77270 .76789

95 .82233 .81737 .81245 .80757 .80274 .79795 .79320 .78849 .78382 .77918

96 .83126 .82651 .82180 .81712 .81248 .80788 .80332 .79880 .79431 .78985

97 .83953 .83498 .83046 .82597 .82152 .81710 .81271 .80836 .80404 .79976

98 .84731 .84294 .83860 .83429 .83002 .82577 .82155 .81737 .81321 .80908

99 .85490 .85071 .84656 .84243 .83832 .83425 .83020 .82618 .82219 .81822

100 .86229 .85828 .85431 .85035 .84642 .84252 .83864 .83478 .83095 .82714

101 .86958 .86575 .86195 .85818 .85442 .85069 .84698 .84329 .83962 .83597

102 .87674 .87310 .86947 .86587 .86229 .85873 .85518 .85166 .84815 .84466

103 .88384 .88038 .87694 .87351 .87010 .86671 .86334 .85998 .85663 .85331

104 .89143 .88817 .88492 .88169 .87847 .87526 .87207 .86889 .86573 .86258

105 .89885 .89578 .89272 .88967 .88664 .88361 .88060 .87760 .87461 .87163

106 .90840 .90559 .90278 .89999 .89720 .89442 .89165 .88888 .88613 .88338

107 .91999 .91750 .91501 .91253 .91005 .90758 .90511 .90265 .90019 .89774

108 .93805 .93609 .93412 .93216 .93020 .92824 .92629 .92434 .92239 .92044

109 .96900 .96800 .96700 .96600 .96500 .96400 .96300 .96200 .96100 .96000

Table U(1)—Based on Life Table 90CM Unitrust 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 .01709 .01658 .01612 .01570 .01532 .01497 .01466 .01437 .01410 .01386

1 .00892 .00839 .00791 .00747 .00708 .00672 .00639 .00609 .00582 .00557

2 .00896 .00840 .00790 .00744 .00702 .00664 .00629 .00598 .00569 .00542

3 .00926 .00867 .00814 .00765 .00721 .00681 .00644 .00611 .00580 .00552

4 .00970 .00908 .00851 .00800 .00753 .00711 .00672 .00636 .00604 .00574

5 .01026 .00960 .00900 .00846 .00796 .00751 .00710 .00672 .00637 .00606

6 .01089 .01019 .00956 .00899 .00846 .00799 .00755 .00715 .00678 .00644

7 .01161 .01088 .01021 .00960 .00905 .00854 .00808 .00765 .00726 .00690

8 .01241 .01163 .01093 .01029 .00970 .00917 .00867 .00822 .00781 .00743

9 .01331 .01249 .01175 .01107 .01045 .00988 .00936 .00889 .00845 .00804

10 .01432 .01346 .01268 .01196 .01131 .01071 .01016 .00965 .00918 .00875

11 .01543 .01453 .01370 .01295 .01226 .01162 .01104 .01051 .01001 .00956

12 .01664 .01569 .01482 .01403 .01330 .01263 .01202 .01145 .01093 .01045

13 .01791 .01691 .01600 .01516 .01440 .01369 .01304 .01245 .01190 .01139

14 .01918 .01813 .01717 .01629 .01548 .01474 .01406 .01343 .01285 .01231

15 .02041 .01931 .01831 .01738 .01653 .01576 .01504 .01437 .01376 .01320

16 .02160 .02044 .01938 .01841 .01752 .01670 .01595 .01525 .01460 .01401

17 .02274 .02152 .02041 .01940 .01846 .01760 .01680 .01607 .01539 .01476

18 .02386 .02258 .02142 .02035 .01936 .01846 .01762 .01685 .01613 .01547

19 .02500 .02367 .02245 .02132 .02029 .01933 .01845 .01764 .01689 .01619

20 .02621 .02481 .02353 .02235 .02126 .02025 .01933 .01847 .01768 .01694

21 .02749 .02603 .02468 .02344 .02229 .02124 .02026 .01936 .01852 .01774

22 .02884 .02730 .02589 .02458 .02338 .02227 .02124 .02029 .01940 .01859

23 .03028 .02867 .02718 .02581 .02454 .02337 .02229 .02128 .02035 .01949

24 .03183 .03013 .02857 .02713 .02580 .02456 .02342 .02236 .02138 .02047

25 .03350 .03172 .03008 .02857 .02717 .02587 .02467 .02355 .02251 .02155

26 .03530 .03344 .03172 .03013 .02865 .02729 .02602 .02484 .02375 .02273

27 .03727 .03532 .03351 .03183 .03028 .02885 .02751 .02627 .02511 .02404

28 .03937 .03732 .03543 .03367 .03204 .03052 .02911 .02780 .02658 .02545

29 .04162 .03947 .03748 .03564 .03392 .03233 .03084 .02946 .02818 .02698

30 .04401 .04176 .03967 .03773 .03593 .03425 .03269 .03124 .02988 .02861

31 .04654 .04419 .04200 .03996 .03807 .03630 .03466 .03312 .03169 .03035

32 .04923 .04676 .04447 .04233 .04034 .03849 .03676 .03514 .03363 .03221

33 .05210 .04952 .04711 .04487 .04278 .04083 .03901 .03731 .03571 .03422

34 .05515 .05245 .04993 .04758 .04538 .04333 .04142 .03962 .03794 .03637

35 .05841 .05558 .05295 .05048 .04818 .04603 .04401 .04212 .04035 .03869

36 .06187 .05892 .05616 .05358 .05116 .04890 .04678 .04480 .04293 .04118

37 .06555 .06247 .05958 .05688 .05435 .05198 .04975 .04766 .04570 .04385

38 .06949 .06627 .06325 .06043 .05777 .05528 .05295 .05075 .04868 .04674

39 .07368 .07032 .06717 .06421 .06143 .05882 .05637 .05406 .05189 .04984

40 .07816 .07465 .07137 .06827 .06537 .06263 .06006 .05764 .05535 .05320

41 .08295 .07930 .07587 .07264 .06960 .06674 .06405 .06150 .05910 .05683

42 .08807 .08427 .08069 .07733 .07415 .07116 .06833 .06567 .06315 .06077

43 .09352 .08957 .08585 .08233 .07902 .07589 .07294 .07014 .06750 .06500

44 .09932 .09521 .09134 .08768 .08423 .08096 .07787 .07495 .07218 .06956

45 .10543 .10117 .09715 .09334 .08974 .08634 .08311 .08005 .07716 .07441

46 .11189 .10747 .10329 .09933 .09559 .09204 .08867 .08548 .08245 .07958

47 .11866 .11408 .10974 .10564 .10174 .09805 .09454 .09121 .08805 .08504

48 .12577 .12103 .11654 .11228 .10823 .10439 .10074 .09727 .09397 .09083

49 .13323 .12833 .12368 .11926 .11506 .11107 .10728 .10366 .10022 .09695

50 .14107 .13601 .13120 .12663 .12228 .11813 .11419 .11043 .10685 .10344

51 .14928 .14407 .13910 .13437 .12987 .12558 .12149 .11758 .11386 .11031

52 .15785 .15248 .14735 .14247 .13781 .13337 .12913 .12508 .12122 .11752

53 .16678 .16124 .15597 .15093 .14612 .14153 .13714 .13294 .12893 .12509

54 .17606 .17037 .16493 .15974 .15478 .15004 .14550 .14116 .13700 .13302

55 .18570 .17986 .17428 .16893 .16382 .15893 .15424 .14976 .14546 .14134

56 .19573 .18974 .18400 .17851 .17325 .16821 .16338 .15875 .15430 .15004

57 .20613 .20000 .19412 .18848 .18307 .17789 .17291 .16814 .16355 .15914

58 .21688 .21060 .20458 .19880 .19325 .18792 .18280 .17788 .17316 .16861

59 .22793 .22151 .21535 .20943 .20374 .19827 .19301 .18795 .18309 .17840

60 .23927 .23272 .22642 .22036 .21454 .20893 .20354 .19834 .19334 .18851

61 .25092 .24425 .23782 .23163 .22567 .21993 .21440 .20907 .20393 .19898

62 .26295 .25616 .24961 .24329 .23721 .23134 .22568 .22021 .21494 .20985

63 .27538 .26847 .26180 .25537 .24916 .24316 .23738 .23179 .22639 .22117

64 .28817 .28116 .27438 .26783 .26150 .25539 .24949 .24377 .23825 .23291

65 .30134 .29423 .28735 .28069 .27426 .26803 .26201 .25618 .25054 .24508

66 .31493 .30772 .30075 .29399 .28746 .28113 .27500 .26906 .26331 .25774

67 .32899 .32170 .31464 .30780 .30118 .29475 .28852 .28248 .27663 .27095

68 .34349 .33614 .32901 .32209 .31538 .30887 .30256 .29643 .29047 .28469

69 .35841 .35100 .34381 .33683 .33005 .32346 .31707 .31085 .30481 .29894

70 .37366 .36620 .35896 .35193 .34509 .33844 .33197 .32568 .31957 .31362

71 .38916 .38167 .37440 .36732 .36043 .35372 .34720 .34084 .33466 .32864

72 .40486 .39736 .39006 .38295 .37602 .36927 .36270 .35629 .35005 .34396

73 .42074 .41323 .40591 .39878 .39182 .38504 .37843 .37198 .36568 .35955

74 .43685 .42934 .42202 .41488 .40791 .40110 .39446 .38798 .38165 .37547

75 .45326 .44577 .43846 .43132 .42435 .41754 .41088 .40438 .39802 .39181

76 .47004 .46259 .45530 .44818 .44122 .43442 .42776 .42125 .41488 .40865

77 .48718 .47979 .47255 .46547 .45853 .45175 .44511 .43861 .43225 .42601

78 .50467 .49735 .49017 .48314 .47626 .46951 .46290 .45643 .45008 .44386

79 .52239 .51515 .50806 .50110 .49427 .48758 .48102 .47459 .46828 .46209

80 .54018 .53304 .52603 .51916 .51242 .50580 .49930 .49292 .48666 .48052

81 .55788 .55085 .54396 .53718 .53053 .52399 .51757 .51126 .50507 .49898

82 .57540 .56851 .56173 .55506 .54851 .54207 .53574 .52951 .52339 .51737

83 .59274 .58598 .57933 .57279 .56635 .56001 .55378 .54765 .54161 .53567

84 .61002 .60341 .59690 .59049 .58418 .57796 .57184 .56582 .55988 .55403

85 .62734 .62090 .61454 .60828 .60211 .59603 .59004 .58414 .57832 .57258

86 .64455 .63828 .63210 .62600 .61999 .61406 .60821 .60244 .59675 .59113

87 .66139 .65531 .64930 .64337 .63752 .63175 .62605 .62043 .61488 .60939

88 .67783 .67194 .66612 .66037 .65469 .64908 .64354 .63807 .63267 .62733

89 .69387 .68817 .68254 .67698 .67148 .66605 .66068 .65537 .65012 .64493

90 .70947 .70398 .69855 .69318 .68786 .68261 .67742 .67228 .66719 .66217

91 .72437 .71908 .71385 .70867 .70354 .69847 .69345 .68848 .68357 .67870

92 .73823 .73314 .72810 .72310 .71816 .71326 .70841 .70361 .69886 .69415

93 .75109 .74618 .74132 .73650 .73173 .72700 .72232 .71768 .71308 .70852

94 .76312 .75839 .75370 .74905 .74445 .73988 .73536 .73087 .72643 .72202

95 .77459 .77004 .76552 .76104 .75660 .75220 .74783 .74350 .73920 .73494

96 .78543 .78105 .77670 .77238 .76810 .76386 .75964 .75546 .75131 .74720

97 .79550 .79128 .78709 .78293 .77880 .77470 .77063 .76659 .76258 .75860

98 .80498 .80091 .79687 .79286 .78888 .78492 .78099 .77709 .77322 .76937

99 .81428 .81036 .80647 .80261 .79877 .79496 .79117 .78741 .78367 .77995

100 .82336 .81959 .81586 .81214 .80845 .80478 .80113 .79751 .79390 .79032

101 .83234 .82873 .82515 .82158 .81804 .81451 .81101 .80753 .80406 .80062

102 .84119 .83774 .83431 .83089 .82750 .82412 .82076 .81742 .81409 .81078

103 .84999 .84670 .84342 .84016 .83691 .83368 .83046 .82726 .82408 .82091

104 .85944 .85632 .85321 .85011 .84703 .84396 .84090 .83786 .83483 .83182

105 .86866 .86570 .86276 .85982 .85690 .85399 .85109 .84820 .84532 .84245

106 .88065 .87792 .87520 .87248 .86978 .86708 .86440 .86172 .85905 .85638

107 .89530 .89286 .89042 .88799 .88557 .88315 .88073 .87833 .87592 .87352

108 .91849 .91654 .91460 .91266 .91072 .90879 .90685 .90492 .90299 .90106

109 .95900 .95800 .95700 .95600 .95500 .95400 .95300 .95200 .95100 .95000

Table U(1)—Based on Life Table 90CM Unitrust 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 .01363 .01342 .01323 .01305 .01288 .01272 .01258 .01244 .01231 .01219

1 .00534 .00512 .00493 .00474 .00458 .00442 .00427 .00414 .00401 .00389

2 .00518 .00495 .00474 .00455 .00437 .00421 .00405 .00391 .00377 .00365

3 .00526 .00502 .00480 .00459 .00440 .00422 .00406 .00391 .00376 .00363

4 .00546 .00521 .00497 .00475 .00455 .00436 .00419 .00402 .00387 .00373

5 .00576 .00549 .00524 .00501 .00479 .00459 .00440 .00423 .00406 .00391

6 .00613 .00584 .00557 .00532 .00509 .00488 .00468 .00449 .00432 .00415

7 .00657 .00626 .00598 .00571 .00547 .00524 .00502 .00482 .00464 .00446

8 .00707 .00675 .00644 .00616 .00590 .00565 .00542 .00521 .00501 .00482

9 .00766 .00732 .00699 .00669 .00641 .00615 .00591 .00568 .00547 .00527

10 .00835 .00798 .00764 .00732 .00702 .00675 .00649 .00624 .00602 .00580

11 .00913 .00874 .00838 .00804 .00772 .00743 .00715 .00689 .00665 .00642

12 .01000 .00959 .00920 .00884 .00851 .00819 .00790 .00762 .00737 .00712

13 .01091 .01048 .01007 .00969 .00933 .00900 .00869 .00840 .00813 .00787

14 .01181 .01135 .01092 .01052 .01014 .00979 .00947 .00916 .00887 .00860

15 .01267 .01218 .01173 .01130 .01091 .01054 .01019 .00987 .00956 .00928

16 .01345 .01294 .01246 .01201 .01160 .01121 .01084 .01050 .01018 .00988

17 .01418 .01364 .01313 .01266 .01222 .01181 .01143 .01107 .01073 .01041

18 .01486 .01429 .01375 .01326 .01279 .01236 .01196 .01158 .01122 .01088

19 .01554 .01494 .01438 .01385 .01336 .01291 .01248 .01208 .01170 .01135

20 .01626 .01562 .01503 .01448 .01396 .01348 .01303 .01260 .01220 .01183

21 .01702 .01635 .01573 .01514 .01460 .01409 .01361 .01316 .01274 .01235

22 .01782 .01711 .01645 .01584 .01526 .01472 .01422 .01374 .01330 .01288

23 .01868 .01793 .01724 .01658 .01597 .01540 .01487 .01437 .01390 .01345

24 .01962 .01883 .01809 .01740 .01675 .01615 .01558 .01505 .01455 .01408

25 .02065 .01981 .01903 .01830 .01762 .01698 .01638 .01581 .01528 .01478

26 .02178 .02089 .02006 .01929 .01856 .01789 .01725 .01665 .01609 .01556

27 .02303 .02209 .02122 .02040 .01963 .01891 .01824 .01760 .01700 .01644

28 .02439 .02339 .02247 .02160 .02079 .02002 .01931 .01863 .01800 .01740

29 .02585 .02480 .02382 .02290 .02204 .02123 .02047 .01976 .01908 .01845

30 .02742 .02631 .02527 .02430 .02339 .02253 .02172 .02096 .02025 .01957

31 .02910 .02793 .02683 .02579 .02482 .02391 .02306 .02225 .02149 .02077

32 .03089 .02965 .02849 .02739 .02636 .02540 .02449 .02363 .02282 .02206

33 .03282 .03151 .03028 .02912 .02803 .02701 .02604 .02513 .02427 .02346

34 .03489 .03350 .03220 .03097 .02982 .02873 .02771 .02674 .02583 .02497

35 .03713 .03567 .03429 .03299 .03177 .03061 .02953 .02850 .02753 .02661

36 .03953 .03798 .03653 .03515 .03386 .03263 .03148 .03039 .02936 .02838

37 .04211 .04048 .03894 .03748 .03611 .03481 .03359 .03243 .03134 .03030

38 .04490 .04318 .04155 .04001 .03856 .03719 .03589 .03466 .03350 .03239

39 .04791 .04609 .04437 .04274 .04120 .03975 .03837 .03707 .03583 .03466

40 .05116 .04924 .04742 .04571 .04408 .04254 .04108 .03970 .03839 .03714

41 .05469 .05267 .05075 .04894 .04722 .04559 .04405 .04258 .04119 .03987

42 .05851 .05638 .05436 .05245 .05063 .04891 .04728 .04573 .04425 .04285

43 .06263 .06039 .05827 .05625 .05433 .05252 .05079 .04915 .04759 .04610

44 .06707 .06472 .06248 .06035 .05834 .05642 .05459 .05286 .05121 .04963

45 .07180 .06933 .06698 .06474 .06262 .06059 .05867 .05684 .05509 .05342

46 .07685 .07425 .07178 .06943 .06720 .06507 .06304 .06110 .05926 .05750

47 .08218 .07946 .07687 .07440 .07205 .06981 .06768 .06564 .06369 .06183

48 .08784 .08499 .08228 .07969 .07722 .07487 .07262 .07047 .06842 .06646

49 .09382 .09085 .08801 .08530 .08271 .08024 .07788 .07562 .07346 .07140

50 .10018 .09707 .09410 .09127 .08856 .08597 .08349 .08112 .07885 .07667

51 .10691 .10367 .10057 .09761 .09477 .09206 .08946 .08697 .08459 .08231

52 .11399 .11061 .10738 .10429 .10132 .09849 .09577 .09316 .09066 .08826

53 .12142 .11791 .11454 .11132 .10823 .10526 .10242 .09969 .09707 .09456

54 .12921 .12556 .12206 .11870 .11548 .11239 .10942 .10657 .10383 .10120

55 .13738 .13359 .12995 .12646 .12311 .11989 .11679 .11382 .11096 .10820

56 .14595 .14202 .13824 .13462 .13113 .12778 .12456 .12146 .11847 .11560

57 .15491 .15084 .14693 .14317 .13955 .13607 .13272 .12949 .12638 .12338

58 .16424 .16004 .15599 .15209 .14834 .14473 .14125 .13789 .13465 .13153

59 .17390 .16955 .16537 .16134 .15746 .15371 .15010 .14662 .14325 .14001

60 .18387 .17939 .17507 .17091 .16689 .16302 .15927 .15566 .15217 .14880

61 .19420 .18958 .18513 .18084 .17669 .17268 .16881 .16506 .16145 .15795

62 .20494 .20020 .19561 .19119 .18691 .18277 .17877 .17490 .17115 .16753

63 .21613 .21126 .20654 .20199 .19758 .19331 .18918 .18518 .18131 .17757

64 .22774 .22274 .21791 .21322 .20869 .20429 .20004 .19592 .19192 .18805

65 .23979 .23467 .22971 .22490 .22025 .21573 .21135 .20710 .20299 .19899

66 .25233 .24709 .24202 .23709 .23231 .22767 .22318 .21881 .21457 .21045

67 .26543 .26009 .25489 .24985 .24496 .24021 .23560 .23111 .22676 .22252

68 .27908 .27363 .26833 .26319 .25819 .25332 .24860 .24400 .23954 .23519

69 .29324 .28769 .28230 .27705 .27195 .26699 .26216 .25746 .25288 .24843

70 .30783 .30219 .29671 .29137 .28618 .28112 .27619 .27139 .26672 .26216

71 .32277 .31706 .31150 .30608 .30079 .29564 .29063 .28573 .28096 .27631

72 .33803 .33225 .32661 .32112 .31575 .31052 .30542 .30044 .29559 .29084

73 .35356 .34772 .34201 .33645 .33101 .32571 .32053 .31547 .31053 .30571

74 .36943 .36354 .35778 .35215 .34666 .34129 .33604 .33091 .32590 .32100

75 .38574 .37980 .37400 .36833 .36278 .35735 .35205 .34686 .34178 .33681

76 .40256 .39660 .39076 .38505 .37947 .37400 .36864 .36340 .35827 .35324

77 .41991 .41394 .40808 .40235 .39674 .39124 .38585 .38056 .37539 .37032

78 .43777 .43180 .42594 .42020 .41457 .40906 .40365 .39834 .39314 .38803

79 .45602 .45007 .44422 .43849 .43287 .42735 .42193 .41661 .41139 .40627

80 .47449 .46856 .46275 .45704 .45143 .44592 .44051 .43519 .42997 .42484

81 .49300 .48712 .48134 .47566 .47008 .46460 .45921 .45391 .44870 .44357

82 .51145 .50563 .49990 .49427 .48873 .48328 .47792 .47265 .46746 .46235

83 .52983 .52407 .51841 .51284 .50735 .50195 .49663 .49139 .48624 .48116

84 .54828 .54261 .53702 .53151 .52609 .52075 .51549 .51030 .50519 .50015

85 .56693 .56135 .55586 .55044 .54510 .53983 .53464 .52952 .52447 .51949

86 .58560 .58013 .57474 .56943 .56418 .55901 .55390 .54886 .54389 .53898

87 .60398 .59864 .59337 .58817 .58303 .57795 .57294 .56799 .56310 .55828

88 .62206 .61685 .61170 .60662 .60159 .59663 .59173 .58688 .58209 .57736

89 .63980 .63474 .62972 .62477 .61987 .61503 .61024 .60551 .60083 .59620

90 .65719 .65227 .64741 .64259 .63783 .63312 .62846 .62385 .61928 .61477

91 .67388 .66912 .66440 .65973 .65511 .65053 .64600 .64152 .63708 .63269

92 .68949 .68487 .68030 .67577 .67129 .66685 .66245 .65809 .65378 .64950

93 .70401 .69954 .69511 .69072 .68637 .68205 .67778 .67355 .66935 .66519

94 .71765 .71332 .70902 .70477 .70055 .69636 .69222 .68810 .68403 .67998

95 .73072 .72653 .72237 .71825 .71416 .71010 .70608 .70209 .69813 .69421

96 .74311 .73906 .73504 .73105 .72709 .72316 .71926 .71539 .71155 .70774

97 .75465 .75073 .74684 .74297 .73914 .73533 .73155 .72780 .72407 .72037

98 .76555 .76175 .75798 .75424 .75052 .74683 .74317 .73953 .73591 .73232

99 .77626 .77260 .76895 .76534 .76174 .75817 .75462 .75109 .74759 .74411

100 .78676 .78323 .77971 .77622 .77274 .76929 .76586 .76245 .75906 .75569

101 .79719 .79379 .79040 .78703 .78368 .78035 .77704 .77375 .77048 .76722

102 .80749 .80422 .80096 .79772 .79450 .79130 .78811 .78494 .78178 .77864

103 .81775 .81461 .81149 .80838 .80529 .80221 .79914 .79609 .79306 .79003

104 .82881 .82582 .82284 .81988 .81693 .81399 .81106 .80815 .80525 .80236

105 .83959 .83674 .83391 .83108 .82826 .82546 .82267 .81988 .81711 .81435

106 .85373 .85108 .84844 .84581 .84319 .84058 .83797 .83537 .83278 .83020

107 .87113 .86875 .86636 .86399 .86161 .85925 .85689 .85453 .85218 .84984

108 .89913 .89721 .89529 .89337 .89145 .88953 .88762 .88571 .88380 .88189

109 .94900 .94800 .94700 .94600 .94500 .94400 .94300 .94200 .94100 .94000

Table U(1)—Based on Life Table 90CM Unitrust 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 .01208 .01197 .01187 .01177 .01168 .01159 .01151 .01143 .01135 .01128

1 .00378 .00367 .00358 .00348 .00340 .00331 .00323 .00316 .00309 .00302

2 .00353 .00342 .00331 .00322 .00312 .00304 .00295 .00288 .00280 .00273

3 .00350 .00339 .00327 .00317 .00307 .00298 .00289 .00281 .00273 .00265

4 .00359 .00347 .00335 .00324 .00313 .00303 .00294 .00285 .00276 .00268

5 .00377 .00363 .00351 .00339 .00327 .00317 .00306 .00297 .00288 .00279

6 .00400 .00386 .00372 .00359 .00347 .00335 .00325 .00314 .00305 .00295

7 .00430 .00414 .00400 .00386 .00373 .00360 .00349 .00338 .00327 .00317

8 .00465 .00448 .00432 .00417 .00403 .00390 .00378 .00366 .00354 .00344

9 .00508 .00490 .00473 .00457 .00442 .00428 .00414 .00402 .00389 .00378

10 .00560 .00541 .00523 .00506 .00490 .00475 .00460 .00446 .00433 .00421

11 .00620 .00600 .00581 .00563 .00546 .00529 .00514 .00499 .00485 .00472

12 .00689 .00668 .00647 .00628 .00610 .00593 .00576 .00560 .00545 .00531

13 .00763 .00740 .00718 .00698 .00678 .00660 .00642 .00626 .00610 .00595

14 .00834 .00810 .00787 .00766 .00745 .00726 .00707 .00689 .00673 .00657

15 .00901 .00875 .00851 .00828 .00807 .00786 .00767 .00748 .00730 .00714

16 .00959 .00932 .00907 .00883 .00860 .00839 .00818 .00799 .00780 .00762

17 .01011 .00983 .00956 .00930 .00907 .00884 .00862 .00842 .00822 .00804

18 .01057 .01027 .00999 .00972 .00947 .00923 .00900 .00879 .00858 .00839

19 .01101 .01070 .01040 .01012 .00985 .00960 .00936 .00914 .00892 .00871

20 .01148 .01115 .01083 .01054 .01026 .00999 .00974 .00950 .00927 .00905

21 .01197 .01162 .01129 .01098 .01068 .01040 .01014 .00988 .00964 .00941

22 .01249 .01211 .01176 .01143 .01112 .01082 .01054 .01027 .01002 .00978

23 .01304 .01264 .01227 .01192 .01159 .01127 .01098 .01069 .01042 .01017

24 .01364 .01322 .01283 .01246 .01210 .01177 .01145 .01115 .01087 .01060

25 .01431 .01387 .01345 .01306 .01268 .01233 .01199 .01168 .01137 .01109

26 .01506 .01459 .01415 .01373 .01333 .01295 .01260 .01226 .01194 .01163

27 .01591 .01541 .01494 .01449 .01407 .01367 .01329 .01293 .01259 .01226

28 .01684 .01631 .01580 .01533 .01488 .01445 .01405 .01367 .01330 .01296

29 .01785 .01728 .01675 .01624 .01577 .01531 .01488 .01447 .01408 .01372

30 .01893 .01833 .01776 .01723 .01672 .01623 .01578 .01534 .01493 .01453

31 .02010 .01946 .01885 .01828 .01773 .01722 .01673 .01627 .01582 .01540

32 .02134 .02066 .02002 .01940 .01883 .01828 .01776 .01726 .01679 .01634

33 .02270 .02197 .02128 .02063 .02002 .01943 .01887 .01835 .01784 .01736

34 .02415 .02338 .02265 .02195 .02130 .02067 .02008 .01951 .01897 .01846

35 .02574 .02492 .02414 .02340 .02270 .02203 .02140 .02080 .02022 .01967

36 .02746 .02658 .02575 .02496 .02422 .02350 .02283 .02218 .02157 .02098

37 .02932 .02838 .02750 .02666 .02586 .02510 .02438 .02369 .02303 .02241

38 .03135 .03035 .02941 .02851 .02766 .02685 .02608 .02534 .02464 .02397

39 .03355 .03249 .03149 .03053 .02962 .02876 .02793 .02715 .02640 .02568

40 .03596 .03484 .03377 .03275 .03178 .03086 .02998 .02914 .02833 .02757

41 .03861 .03742 .03628 .03520 .03416 .03318 .03224 .03134 .03048 .02966

42 .04152 .04025 .03903 .03788 .03678 .03573 .03473 .03377 .03285 .03198

43 .04468 .04333 .04205 .04082 .03965 .03853 .03746 .03644 .03546 .03453

44 .04813 .04670 .04533 .04403 .04278 .04159 .04045 .03936 .03832 .03732

45 .05183 .05032 .04887 .04748 .04616 .04489 .04368 .04252 .04141 .04034

46 .05582 .05421 .05267 .05121 .04980 .04846 .04717 .04593 .04475 .04362

47 .06006 .05836 .05673 .05518 .05369 .05226 .05089 .04958 .04832 .04711

48 .06459 .06279 .06107 .05943 .05785 .05634 .05488 .05349 .05216 .05087

49 .06942 .06752 .06571 .06397 .06230 .06070 .05916 .05768 .05626 .05490

50 .07459 .07259 .07068 .06884 .06708 .06538 .06376 .06219 .06069 .05924

51 .08012 .07801 .07599 .07406 .07220 .07041 .06869 .06703 .06544 .06391

52 .08596 .08375 .08163 .07959 .07763 .07574 .07392 .07218 .07049 .06887

53 .09214 .08982 .08759 .08544 .08338 .08139 .07948 .07763 .07586 .07415

54 .09867 .09623 .09389 .09164 .08946 .08737 .08536 .08342 .08154 .07974

55 .10556 .10301 .10055 .09819 .09591 .09371 .09159 .08955 .08757 .08567

56 .11283 .11016 .10759 .10511 .10272 .10042 .09819 .09605 .09397 .09197

57 .12050 .11771 .11502 .11243 .10993 .10751 .10518 .10293 .10075 .09864

58 .12852 .12562 .12281 .12011 .11749 .11496 .11252 .11016 .10787 .10567

59 .13687 .13385 .13092 .12810 .12537 .12273 .12017 .11770 .11531 .11299

60 .14554 .14240 .13935 .13641 .13356 .13080 .12813 .12555 .12305 .12063

61 .15457 .15130 .14813 .14507 .14210 .13923 .13644 .13375 .13113 .12860

62 .16402 .16063 .15734 .15415 .15107 .14808 .14518 .14237 .13964 .13699

63 .17393 .17042 .16700 .16370 .16049 .15738 .15437 .15144 .14860 .14584

64 .18429 .18065 .17712 .17369 .17036 .16714 .16400 .16096 .15800 .15513

65 .19511 .19135 .18769 .18415 .18070 .17735 .17410 .17094 .16787 .16488

66 .20645 .20257 .19880 .19513 .19157 .18810 .18473 .18146 .17827 .17517

67 .21841 .21441 .21052 .20673 .20305 .19947 .19599 .19259 .18929 .18608

68 .23096 .22685 .22284 .21895 .21515 .21146 .20786 .20436 .20094 .19762

69 .24409 .23987 .23575 .23175 .22784 .22404 .22033 .21672 .21320 .20976

70 .25772 .25339 .24918 .24507 .24106 .23715 .23333 .22961 .22598 .22244

71 .27178 .26735 .26304 .25882 .25471 .25070 .24679 .24296 .23923 .23559

72 .28622 .28170 .27729 .27298 .26877 .26467 .26065 .25673 .25290 .24915

73 .30100 .29639 .29189 .28749 .28320 .27899 .27489 .27087 .26694 .26310

74 .31621 .31152 .30694 .30246 .29807 .29378 .28959 .28548 .28146 .27753

75 .33195 .32719 .32253 .31797 .31351 .30914 .30486 .30067 .29657 .29255

76 .34832 .34350 .33877 .33415 .32961 .32517 .32082 .31656 .31238 .30828

77 .36535 .36047 .35570 .35101 .34642 .34192 .33750 .33317 .32892 .32475

78 .38302 .37811 .37329 .36856 .36392 .35937 .35490 .35051 .34621 .34198

79 .40124 .39630 .39145 .38669 .38201 .37742 .37291 .36848 .36413 .35985

80 .41980 .41485 .40998 .40520 .40050 .39588 .39134 .38688 .38249 .37818

81 .43854 .43358 .42871 .42392 .41921 .41457 .41001 .40553 .40112 .39678

82 .45733 .45238 .44752 .44273 .43802 .43338 .42881 .42431 .41989 .41553

83 .47616 .47123 .46638 .46161 .45690 .45227 .44770 .44320 .43877 .43441

84 .49519 .49030 .48548 .48073 .47604 .47143 .46688 .46239 .45797 .45361

85 .51458 .50974 .50496 .50025 .49560 .49102 .48650 .48204 .47763 .47329

86 .53413 .52935 .52463 .51998 .51538 .51084 .50636 .50194 .49758 .49327

87 .55351 .54881 .54416 .53957 .53503 .53055 .52613 .52176 .51744 .51317

88 .57268 .56806 .56349 .55898 .55451 .55010 .54574 .54144 .53718 .53296

89 .59162 .58710 .58262 .57819 .57382 .56949 .56520 .56097 .55678 .55263

90 .61030 .60588 .60151 .59718 .59290 .58866 .58447 .58032 .57621 .57214

91 .62834 .62403 .61977 .61554 .61136 .60722 .60312 .59907 .59505 .59107

92 .64527 .64107 .63692 .63280 .62872 .62468 .62068 .61672 .61279 .60890

93 .66107 .65699 .65294 .64893 .64495 .64101 .63711 .63323 .62940 .62559

94 .67597 .67200 .66806 .66415 .66027 .65643 .65262 .64884 .64509 .64138

95 .69031 .68645 .68262 .67881 .67504 .67130 .66759 .66390 .66025 .65662

96 .70396 .70021 .69648 .69279 .68912 .68548 .68186 .67828 .67471 .67118

97 .71670 .71305 .70943 .70584 .70227 .69872 .69520 .69171 .68824 .68480

98 .72875 .72521 .72169 .71819 .71472 .71127 .70784 .70444 .70106 .69770

99 .74065 .73721 .73379 .73040 .72703 .72368 .72035 .71704 .71375 .71048

100 .75234 .74901 .74570 .74241 .73914 .73589 .73265 .72944 .72625 .72307

101 .76399 .76077 .75757 .75438 .75122 .74807 .74494 .74183 .73873 .73565

102 .77552 .77241 .76932 .76625 .76319 .76015 .75712 .75411 .75111 .74813

103 .78703 .78404 .78106 .77809 .77514 .77221 .76929 .76638 .76348 .76060

104 .79948 .79662 .79377 .79093 .78810 .78528 .78248 .77969 .77691 .77414

105 .81159 .80885 .80612 .80340 .80069 .79799 .79530 .79262 .78995 .78729

106 .82763 .82506 .82250 .81995 .81741 .81488 .81235 .80983 .80732 .80482

107 .84749 .84516 .84283 .84051 .83819 .83587 .83356 .83126 .82896 .82666

108 .87999 .87808 .87618 .87428 .87238 .87049 .86859 .86670 .86481 .86293

109 .93900 .93800 .93700 .93600 .93500 .93400 .93300 .93200 .93100 .93000

(7) Effective/applicability dates. Paragraphs (f)(1) through (f)(6) apply after April 30, 1999, and before May 1, 2009.

(g) Valuation of charitable remainder unitrusts having certain payout sequences for transfers for which the valuation date is on or after May 1, 2009, and before June 1, 2023—(1) In general. Except as otherwise provided in paragraph (g)(2) of this section, in the case of transfers 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 paragraphs (g)(3) through (6) of this section, provided that the amount of the payout as of any payout date during any taxable year of the trust is not larger than the amount that the trust could distribute on such date under § 1.664-3(a)(1)(v) if the taxable year of the trust were to end on such date. See, however, § 1.7520-3(b) (relating to exceptions to the use of the prescribed tables under certain circumstances).

(2) Transitional rules for valuation of charitable remainder unitrusts. (i) For purposes of 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 under this section 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 charitable remainder unitrust for which the valuation date is on or after May 1, 2009, and before July 1, 2009, the present value of a remainder interest based on one or more measuring lives is determined under this section 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 charitable remainder unitrust 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 § 1.664(c)-4(e)(2).

(3) Adjusted payout rate. The adjusted payout rate is determined by applying the formula in § 1.664-4(e)(6)(ii) for the section 7520 interest rate applicable to the transfer to derive a factor and calculating the final result to at least six decimal places. For the convenience of taxpayers, actuarial factors have been computed by the IRS, for interest rates from 0.2 to 20 percent, inclusive, and appear in Tables F(0.2) through F(20.0). Tables F(0.2) through F(20.0) can be found on the IRS website at https://www.irs.gov/retirement-plans/actuarial-tables (or a corresponding URL as may be updated from time to time). Tables F(0.2) through F(20.0) are referenced and explained in IRS Publication 1458, Actuarial Valuations Version 3B. The payout adjustment factors from Table F can also be found in § 1.664-4(e)(6)(iii), but only for interest rates from 4.2 to 14 percent, inclusive. Alternatively, the Commissioner may supply a factor upon a request for a ruling. See § 1.664-4(b). See § 1.664-4(e) for rules applicable in determining the adjusted payout rate.

(4) Period is a term of years. If the period described in § 1.664-3(a)(5) is a term of years, the factor that is used in determining the present value of the remainder interest is determined by applying the formula in § 1.664-4(e)(6)(i) under the appropriate adjusted payout rate corresponding to the number of years in the term and calculating the final result to at least six decimal places. For the convenience of taxpayers, actuarial factors have been computed by the IRS and appear in Table D. Table D can be found on the IRS website at https://www.irs.gov/retirement-plans/actuarial-tables (or a corresponding URL as may be updated from time to time). Table D is referenced and explained in IRS Publication 1458, Actuarial Valuations Version 3B. The remainder factors from Table D also can be found in § 1.664-4(e)(6)(iii), but only for adjusted payout rates from 4.2 to 14 percent, inclusive. If the adjusted payout rate is a percentage that is between the adjusted payout rate for which factors are provided by Table D, an exact method of obtaining the applicable remainder factors (such as through software using the actual rate of return and the actuarial formula provided in § 1.664-4(e)(6)(i)) or a linear interpolation must be used, provided whichever method used is applied consistently in valuing all interests in the same property. The applicable remainder factors derived by an exact method or by interpolation must be expressed to at least six decimal places. The present value of the remainder interest is determined by multiplying the net fair market value (as of the appropriate valuation date) of the property placed in trust by the factor determined under this paragraph (g)(4). Generally, for purposes of this section, the valuation date is, in the case of an inter vivos transfer, the date on which the property is transferred to the trust by the donor, and, in the case of a testamentary transfer under section 2055, 2106, or 2624, the valuation date is the date of death. See § 1.664-4(e)(4) for additional rules regarding the valuation date, and for an example that illustrates the application of this paragraph (g)(4).

(5) Period is the life of one individual. If the period described in § 1.664-3(a)(5) is the life of one individual, the factor that is used in determining the present value of the remainder interest for transfers for which the valuation date is on or after May 1, 2009, and before June 1, 2023, may be computed directly by using the formula in § 1.664-4(e)(5)(i) to derive a remainder factor from the appropriate mortality table and calculating the final result to at least five decimal places. For the convenience of taxpayers, actuarial factors have been computed by the IRS and appear in Table U(1). Table U(1) can be found on the IRS website at https://www.irs.gov/retirement-plans/actuarial-tables (or a corresponding URL as may be updated from time to time). Table U(1) is referenced and explained in IRS Publication 1458, Actuarial Valuations Version 3B. The remainder factors from Table U(1) also can be found in paragraph (g)(6) of this section, but only for adjusted payout rates from 4.2 to 14 percent, inclusive. For purposes of the computations described in this paragraph (g)(5), the age of an individual is the age of that individual at the individual's nearest birthday. If the adjusted payout rate is a percentage that is between the adjusted payout rate for which factors are provided by Table U(1), an exact method of obtaining the applicable factors (such as through software using the actual rate of return and the actuarial formula provided in § 1.664-4(e)(5)(i)) or a linear interpolation must be used, provided whichever method used is applied consistently in valuing all interests in the same property. The applicable remainder factors derived by an exact method or by interpolation must be expressed to at least five decimal places. The rules provided in § 1.664-4(e)(5) apply for determining the present value of the remainder interest. See § 1.664-4(e)(5) for an example illustrating the application of this paragraph (g)(5) (using current actuarial tables).

(6) Actuarial Table U(1) for transfers for which the valuation date is on or after May 1, 2009, and before June 1, 2023. For 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 charitable remainder unitrust interest that is dependent on the termination of a life interest is determined by using the section 7520 rate, Table U(1) in this paragraph (g)(6), and Tables F(4.2) through F(14.0) in § 1.664-4(e)(6)(iii). See, however, § 1.7520-3(b) (relating to exceptions to the use of prescribed tables under certain circumstances). Actuarial factors that do not appear in the following tables may be computed directly by using the formula in § 1.664-4(e)(5)(i) to derive remainder factors from the appropriate mortality table and calculating the result to at least five decimal places. For the convenience of taxpayers, actuarial factors have been computed by the IRS and appear in Table U(1) that is referenced and explained by IRS Publication 1458, Actuarial Valuations Version 3B (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).

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