26 CFR 20.2031-7A: -7A Valuation of annuities, interests for life or a term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is before June 1, 2023.

(a) Valuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is before January 1, 1952. Except as otherwise provided in § 20.2031-7(b), if the valuation date of the decedent's gross estate is before January 1, 1952, the present value of annuities, life estates, terms for years, remainders, and reversions is their present value determined under this section. If the valuation of the interest involved is dependent upon the continuation or termination of one or more lives or upon a term certain concurrent with one or more lives, the factor for the present value is computed on the basis of interest at the rate of 4 percent a year, compounded annually, and life contingencies as to each life involved from values that are based on the Actuaries' or Combined Experience Table of Mortality, as extended. This table and related factors are described in former § 81.10 (as contained in the 26 CFR part 81 edition revised as of April 1, 1958). The present value of an interest measured by a term of years is computed on the basis of interest at the rate of 4 percent a year.

(b) Valuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is after December 31, 1951, and before January 1, 1971. Except as otherwise provided in § 20.2031-7(b), if the valuation date for the decedent's gross estate is after December 31, 1951, and before January 1, 1971, the present value of annuities, life estates, terms of years, remainders, and reversions is their present value determined under this section. If the valuation of the interest involved is dependent upon the continuation or termination of one or more lives, or upon a term certain concurrent with one or more lives, the factor for the present value is computed on the basis of interest at the rate of 3 1/2 percent a year, compounded annually, and life contingencies as to each life involved are taken from U.S. Life Table 38. This table and related factors are set forth in former § 20.2031-7 (as contained in the 26 CFR part 20 edition revised as of April 1, 1984). Special factors involving one and two lives may be found in or computed with the use of tables contained in the publication entitled “Actuarial Values for Estate and Gift Tax,” Internal Revenue Service Publication Number 11 (Rev. 5-59). This publication is no longer available for purchase from the Superintendent of Documents. However, it may be obtained by requesting a copy from: CC:DOM:CORP:T:R (IRS Publication 11), room 5228, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. The present value of an interest measured by a term of years is computed on the basis of interest at the rate of 3 1/2 percent a year.

(c) Valuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is after December 31, 1970, and before December 1, 1983. Except as otherwise provided in § 20.2031-7(b), if the valuation date of the decedent's gross estate is after December 31, 1970, and before December 1, 1983, the present value of annuities, life estates, terms of years, remainders, and reversions is their present value determined under this section. If the valuation of the interest involved is dependent upon the continuation of or termination of one or more lives or upon a term certain concurrent with one or more lives, the factor for the present value is computed on the basis of interest at the rate of 6 percent a year, compounded annually, and life contingencies are determined as to each male and female life involved, from values that are set forth in Table LN. Table LN contains values that are taken from the life table for total males and the life table for total females appearing as Tables 2 and 3, respectively, in United States Life Tables: 1959-1960, published by the Department of Health and Human Services, Public Health Service. Table LN and related factors are set forth in former § 20.2031-10 (as contained in the 26 CFR part 20 edition revised as of April 1, 1994). Special factors involving one and two lives may be found in or computed with the use of tables contained in Internal Revenue Service Publication 723, “Actuarial Values I: Valuation of Last Survivor Charitable Remainders,” (12-70), and Internal Revenue Service Publication 723A, “Actuarial Values II: Factors at 6 Percent Involving One and Two Lives,” (12-70). These publications are no longer available for purchase from the Superintendent of Documents. However, a copy of each may be obtained from: CC:DOM:CORP:T:R (IRS Publication 723/723A), room 5228, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044.

(d) Valuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is after November 30, 1983, and before May 1, 1989—(1) In general. (i) Except as otherwise provided in § 20.2031-7(b), if the decedent died after November 30, 1983, and the valuation date for the gross estate is before May 1, 1989, the fair market value of annuities, life estates, terms of years, remainders, and reversions is their present value determined under this section. If the decedent died after November 30, 1983, and before August 9, 1984, or, in cases where the valuation date of the decedent's gross estate is before May 1, 1989, if, on December 1, 1983, the decedent was mentally incompetent so that the disposition of the decedent's property could not be changed, and the decedent died on or after December 1, 1983, without having regained competency to dispose of the decedent's property, or if the decedent died within 90 days of the date on which the decedent first regained competency, the fair market value of annuities, life estates, terms for years, remainders, and reversions included in the gross estate of such decedent is their present value determined under either this section or § 20.2031-7A(c), at the option of the taxpayer. The value of annuities issued by companies regularly engaged in their sale, and of insurance policies on the lives of persons other than the decedent, is determined under § 20.2031-8. The fair market value of a remainder interest in a charitable remainder unitrust, as defined in § 1.664-3 of this chapter, is its present value determined under § 1.664-4 of this chapter. The fair market value of a life interest or term for years in a charitable remainder unitrust is the fair market value of the property as of the date of valuation less the fair market value of the remainder interest on such date determined under § 1.664-4 of this chapter. The fair market value of the interests in a pooled income fund, as defined in § 1.642(c)-5 of this chapter, is their value determined under § 1.642(c)-6 of this chapter.

(ii) The present value of an annuity, life estate, remainder, or reversion determined under this section which is dependent on the continuation or termination of the life of one person is computed by the use of Table A in paragraph (d)(6) of this section. The present value of an annuity, term for years, remainder, or reversion dependent on a term certain is computed by the use of Table B in paragraph (d)(6) of this section. If the interest to be valued is dependent upon more than one life or there is a term certain concurrent with one or more lives, see paragraph (d)(5) of this section. For purposes of the computations described in this section, the age of a person is to be taken as the age of that person at his or her nearest birthday.

(iii) In all examples set forth in this section, the decedent is assumed to have died on or after August 9, 1984, with the valuation date of the decedent's gross estate before May 1, 1989, and to have been competent to change the disposition of the property on December 1, 1983.

(2) Annuities. (i) If an annuity is payable annually at the end of each year during the life of an individual (as for example if the first payment is due one year after the decedent's death), the amount payable annually is multiplied by the figure in column 2 of Table A opposite the number of years in coumn 1 nearest the age of the individual whose life measures the duration of the annuity. If the annuity is payable annually at the end of each of year for a definite number of years, the amount payable annually is multiplied by the figure in column 2 of Table B opposite the number of years in column 1 representing the duration of the annuity. The application of this paragraph (d)(2)(i) may be illustrated by the following examples:

Example (1).

The decedent received, under the terms of the decedent's father's will an annuity of $10,000 a year payable annually for the life of the decedent's elder brother. At the time the decedent died, an annual payment had just been made. The brother at the decedent's death was 40 years eight months old. By reference to Table A, the figure in column 2 opposite 41 years, the number nearest to the brother's actual age, is found to be 9.1030. The present value of the annuity at the date of the decedent's death is, therefore, $91,030 ($10,000 × 9.1030).

Example (2).

The decedent was entitled to receive an annuity of $10,000 a year payable annually throughout a term certain. At the time the decedent died, the annual payment had just been made and five more annual payments were still to be made. By reference to Table B, it is found that the figure in column 2 opposite five years is 3.7908. The present value of the annuity is, therefore, $37,908 ($10,000 × 3.7808).

(ii) If an annuity is payable at the end of semiannual, quarterly, monthly, or weekly periods during the life of an individual (as for example if the first payment is due one month after the decedent's death), the aggregate amount to be paid within a year is first multiplied by the figure in column 2 of Table A opposite the number of years in column 1 nearest the age of the individual whose life measures the duration of the annuity. The product so obtained is then multiplied by whichever of the following factors is appropriate:

1.0244 for semiannual payments,

1.0368 for quarterly payments,

1.0450 for monthly payments,

1.0482 for weekly payments.

If the annuity is payable at the end of semiannual, quarterly, monthly, or weekly periods for a definite number of years, the aggregate amount to be paid within a year is first multiplied by the figure in column 2 of Table B opposite the number of years in column 1 representing the duration of the annuity. The product so obtained is then multiplied by whichever of the above factors is appropriate. The application of this paragraph (d)(2)(ii) may be illustrated by the following example:

Example.

The facts are the same as those contained in example (1) set forth in paragraph (d)(2)(i) of this section, except that the annuity is payable semiannually. The aggregate annual amount, $10,000, is multiplied by the factor 9.1030 and the product multiplied by 1.0244. The present value of the annuity at the date of the decedent's death is, therefore, $93,251.13 ($10,000 × 9.1030 × 1.0244).

(iii)(A) If the first payment of an annuity for the life of an individual is due at the beginning of the annual or other payment period rather than at the end (as for example if the first payment is to be made immediately after the decedent's death), the value of the annuity is the sum of (A) the first payment plus (B) the present value of a similar annuity, the first payment of which is not to be made until the end of the payment period, determined as provided in paragraphs (d)(2)(i) or (ii) of this section. the application of this paragraph (d)(2)(iii)(A) may be illustrated by the following example:

Example.

The decedent was entitled to receive an annuity of $50 a month during the life of another person. The decedent died on the date the payment was due. At the date of the decedent's death, the person whose life measures the duration of the annuity was 50 years of age. The value of the annuity at the date of the decedent's death is $50 plus the product of $50 × 12 × 8.4743 (see Table A) × 1.0450 (See paragraph (d)(2)(ii) of this section). That is $50 plus $5,313.39, or $5,363.39.

(B) If the first payment of an annuity for a definite number of years is due at the beginning of the annual or other payment period, the applicable factor is the product of the factor shown in Table B multiplied by whichever of the following factors is appropriate:

1.1000 for annual payments,

1.0744 for semiannual payments,

1.0618 for quarterly payments,

1.0534 for monthly payments,

1.0502 for weekly payments.

The application of this paragraph (d)(2)(iii)(B) may be illustrated by the following example:

Example.

The decedent was the beneficiary of an annuity of $50 a month. On the day a payment was due, the decedent died. There were 300 payments to be made, including the payment due. The value of the annuity as of the date of decedent's death is the product of $50 × 12 × 9.0770 (see Table B) × 1.0534, or $5,737.03.

(3) Life estates and terms for years. If the interest to be valued is the right of a person for his or her life, or for the life of another person, to receive the income of certain property or to use nonincome-producing property, the value of the interest is the value of the property multiplied by the figure in column 3 of Table A opposite the number of years nearest to the actual age of the measuring life. If the interest to be valued is the right to receive income of property or to use nonincome-producing property for a term of years, column 3 of Table B is used. The application of this paragraph (d)(3) may be illustrated by the following example:

Example.

The decedent or the decedent's estate was entitled to receive the income from a fund of $50,000 during the life of the decedent's elder brother. Upon the brother's death, the remainder is to go to B. The brother was 31 years, five months old at the time of decedent's death. By reference to Table A the figure in column 3 opposite 31 years is found to be 0.95254. The present value of the decedent's interest is, therefore, $47,627 ($50,000 × 0.95254).

(4) Remainders or reversionary interests. If a decedent had, at the time of the decedent's death, a remainder or a reversionary interest in property to take effect after an estate for the life of another, the present value of the decedent's interest is obtained by multiplying the value of the property by the figure in column 4 of Table A opposite the number of years nearest to the actual age of the person whose life measures the preceding estate. If the remainder or reversion is to take effect at the end of the term for years, column 4 of Table B is used. The application of this paragraph (d)(4) may be illustrated by the following example:

Example.

The decedent was entitled to receive certain property worth $50,000 upon the death of the decedent's elder sister, to whom the income was bequeathed for life. At the time of the decedent's death, the elder sister was 31 years five months old. By reference to Table A the figure in column 4 opposite 31 years is found to be .04746. The present value of the remainder interest at the date of the decedent's death is, therefore, $2,373 ($50,000 × .04746).

(5) Actuarial computations by the Internal Revenue Service. If the valuation of the interest involved is dependent upon the continuation or the termination of more than one life or upon a term certain concurrent with one or more lives a special factor must be used. The factor is to be computed on the basis of interest at the rate of 10 percent a year, compounded annually, and life contingencies determined, as to each person involved, from the values of lx that are set forth in column 2 of Table LN of paragraph (d)(6). Table LN contains values of lx taken from the life table for the total population appearing as Table 1 of United States Life Tables: 1969-71, published by the Department of Health and Human Services, Public Health Service. Many special factors involving one and two lives may be found in or computed with the use of the tables contained in Internal Revenue Service Publication 723E, “Actuarial Values II: Factors at 10 Percent Involving One and Two Lives,” (12-83). This publication is no longer available for purchase from the Superintendent of Documents. However, it may be obtained by requesting a copy from: CC:DOM:CORP:T:R (IRS Publication 723E), room 5228, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. However, if a special factor is required in the case of an actual decedent, the Commissioner will furnish the factor to the executor upon request. The request must be accompanied by a statement of the date of birth of each person, the duration of whose life may affect the value of the interest, and by copies of the relevant instruments. Special factors are not furnished for prospective transfers.

(6) Tables. The following tables shall be used in the application of the provisions of this section:

Table A—Single Life, Unisex, 10 Percent—Table Showing the Present Worth of an Annuity, of a Life Estate, and a Remainder Interest—Applicable for Transfers After November 30, 1983, and Before May 1, 1989

(1) Age (2) Annuity (3) Life estate (4) Remainder

0 9.7188 .97188 .02812

1 9.8988 .98988 .01012

2 9.9017 .99017 .00983

3 9.9008 .99008 .00992

4 9.8981 .98981 .01019

5 9.8938 .98938 .01062

6 9.8884 .98884 .01116

7 9.8822 .98822 .01178

8 9.8748 .98748 .01252

9 9.8663 .98663 .01337

10 9.8565 .98565 .01435

11 9.8453 .98453 .01547

12 9.8329 .98329 .01671

13 9.8198 .98198 .01802

14 9.8066 .98066 .01934

15 9.7937 .97937 .02063

16 9.7815 .97815 .02185

17 9.7700 .97700 .02300

18 9.7590 .97590 .02410

19 9.7480 .97480 .02520

20 9.7365 .97365 .02635

21 9.7245 .97245 .02755

22 9.7120 .97120 .02880

23 9.6986 .96986 .03014

24 9.6841 .96841 .03159

25 9.6678 .96678 .03322

26 9.6495 .96495 .03505

27 9.6290 .96290 .03710

28 9.6062 .96062 .03938

29 9.5813 .95813 .04187

30 9.5543 .95543 .04457

31 9.5254 .95254 .04746

32 9.4942 .94942 .05058

33 9.4608 .94608 .05392

34 9.4250 .94250 .05750

35 9.3868 .93868 .06132

36 9.3460 .93460 .06540

37 9.3026 .93026 .06974

38 9.2567 .92567 .07433

39 9.2083 .92083 .07917

40 9.1571 .91571 .08429

41 9.1030 .91030 .08970

42 9.0457 .90457 .09543

43 8.9855 .89855 .10145

44 8.9221 .89221 .10779

45 8.8558 .88558 .11442

46 8.7863 .87863 .12137

47 8.7137 .87137 .12863

48 8.6374 .86374 .13626

49 8.5578 .85578 .14422

50 8.4743 .84743 .15257

51 8.3874 .83874 .16126

52 8.2969 .82969 .17031

53 8.2028 .82028 .17972

54 8.1054 .81054 .18946

55 8.0046 .80046 .19954

56 7.9006 .79006 .20994

57 7.7931 .77931 .22069

58 7.6822 .76822 .23178

59 7.5675 .75675 .24325

60 7.4491 .74491 .25509

61 7.3267 .73267 .26733

62 7.2002 .72002 .27998

63 7.0696 .70696 .29304

64 6.9352 .69352 .30648

65 6.7970 .67970 .32030

66 6.6551 .66551 .33449

67 6.5098 .65098 .34902

68 6.3610 .63610 .36390

69 6.2086 .62086 .37914

70 6.0522 .60522 .39478

71 5.8914 .58914 .41086

72 5.7261 .57261 .42739

73 5.5571 .55571 .44429

74 5.3862 .53862 .46138

75 5.2149 .52149 .47851

76 5.0441 .50441 .49559

77 4.8742 .48742 .51258

78 4.7049 .47049 .52951

79 4.5357 .45357 .54643

80 4.3659 .43659 .56341

81 4.1967 .41967 .58033

82 4.0295 .40295 .59705

83 3.8642 .38642 .61358

84 3.6998 .36998 .63002

85 3.5359 .35359 .64641

86 3.3764 .33764 .66236

87 3.2262 .32262 .67738

88 3.0859 .30859 .69141

89 2.9526 .29526 .70474

90 2.8221 .28221 .71779

91 2.6955 .26955 .73045

92 2.5771 .25771 .74229

93 2.4692 .24692 .75308

94 2.3728 .23728 .76272

95 2.2887 .22887 .77113

96 2.2181 .22181 .77819

97 2.1550 .21550 .78450

98 2.1000 .21000 .79000

99 2.0486 .20486 .79514

100 1.9975 .19975 .80025

101 1.9532 .19532 .80468

102 1.9054 .19054 .80946

103 1.8437 .18437 .81563

104 1.7856 .17856 .82144

105 1.6962 .16962 .83038

106 1.5488 .15488 .84512

107 1.3409 .13409 .86591

108 1.0068 .10068 .89932

109 .4545 .04545 .95455

Table B—Term Certain, Unisex, 10 Percent—Table Showing the Present Worth of an Annuity for a Term Certain, of an Income Interest for a Term Certain, and of a Remainder Interest Postponed for a Term Certain—Applicable for Transfers After November 30, 1983, and before May 1, 1989

(1) Number of years (2) Annuity (3) Term certain (4) Remainder

1 .9091 .090909 .909091

2 1.7355 .173554 .826446

3 2.4869 .248685 .751315

4 3.1699 .316987 .683013

5 3.7908 .379079 .620921

6 4.3553 .435526 .564474

7 4.8684 .486842 .513158

8 5.3349 .533493 .466507

9 5.7590 .575902 .424098

10 6.1446 .614457 .385543

11 6.4951 .649506 .350494

12 6.8137 .681369 .318631

13 7.1034 .710336 .289664

14 7.3667 .736669 .263331

15 7.6061 .760608 .239392

16 7.8237 .782371 .217629

17 8.0216 .802155 .197845

18 8.2014 .820141 .179859

19 8.3649 .836492 .163508

20 8.5136 .851356 .148644

21 8.6487 .864869 .135131

22 8.7715 .877154 .122846

23 8.8832 .888322 .111678

24 8.9847 .898474 .101526

25 9.0770 .907704 .092296

26 9.1609 .916095 .083905

27 9.2372 .923722 .076278

28 9.3066 .930657 .069343

29 9.3696 .936961 .063039

30 9.4269 .942691 .057309

31 9.4790 .947901 .052099

32 9.5264 .952638 .047362

33 9.5694 .956943 .043057

34 9.6086 .960857 .039143

35 9.6442 .964416 .035584

36 9.6765 .967651 .032349

37 9.7059 .970592 .029408

38 9.7327 .973265 .026735

39 9.7570 .975696 .024304

40 9.7791 .977905 .022095

41 9.7991 .979914 .020086

42 9.8174 .981740 .018260

43 9.8340 .983400 .016600

44 9.8491 .984909 .015091

45 9.8628 .986281 .013719

46 9.8753 .987528 .012472

47 9.8866 .988662 .011338

48 9.8969 .989693 .010307

49 9.9063 .990630 .009370

50 9.9140 .991481 .008519

51 9.9226 .992256 .007744

52 9.9296 .992960 .007040

53 9.9360 .993600 .006400

54 9.9418 .994182 .005818

55 9.9471 .994711 .005289

56 9.9519 .995191 .004809

57 9.9563 .995629 .004371

58 9.9603 .996026 .003974

59 9.9639 .996387 .003613

60 9.9672 .996716 .003284

Table LN—Applicable for Transfers After November 30, 1983, and Before May 1, 1989

(1) Age X (2) lx

0 100,000

1 97,998

2 97,876

3 97,792

4 97,724

5 97,668

6 97,619

7 97,573

8 97,531

9 97,494

10 97,460

11 97,430

12 97,401

13 97,367

14 97,322

15 97,261

16 97,181

17 97,083

18 96,970

19 96,846

20 96,716

21 96,580

22 96,438

23 96,292

24 96,145

25 96,000

26 95,859

27 95,721

28 95,586

29 95,448

30 95,307

31 95,158

32 95,003

33 94,840

34 94,666

35 94,482

36 94,285

37 94,073

38 93,843

39 93,593

40 93,322

41 93,028

42 92,712

43 92,368

44 91,995

45 91,587

46 91,144

47 90,662

48 90,142

49 89,579

50 88,972

51 88,315

52 87,605

53 86,838

54 86,007

55 85,110

56 84,142

57 83,103

58 81,988

59 80,798

60 79,529

61 78,181

62 76,751

63 75,236

64 73,631

65 71,933

66 70,139

67 68,246

68 66,254

69 64,166

70 61,984

71 59,715

72 57,360

73 54,913

74 52,363

75 49,705

76 46,946

77 44,101

78 41,192

79 38,245

80 35,285

81 32,323

82 29,375

83 26,469

84 23,638

85 20,908

86 18,282

87 15,769

88 13,407

89 11,240

90 9,297

91 7,577

92 6,070

93 4,773

94 3,682

95 2,786

96 2,068

97 1,511

98 1,087

99 772

100 542

101 375

102 257

103 175

104 117

105 78

106 52

107 34

108 22

109 14

110 0

(e) Valuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is after April 30, 1989, and before May 1, 1999—(1) In general. Except as otherwise provided in § 20.2031-7(b) and § 20.7520-3(b) (pertaining to certain limitations on the use of prescribed tables), if the valuation date for the gross estate of the decedent is after April 30, 1989, and before May 1, 1999, the fair market value of annuities, life estates, terms of years, remainders, and reversionary interests is the present value of the interests determined by use of standard or special section 7520 actuarial factors and the valuation methodology described in § 20.2031-7(d). These factors are derived by using the appropriate section 7520 interest rate and, if applicable, the mortality component for the valuation date of the interest that is being valued. See §§ 20.7520-1 through 20.7520-4. See paragraph (e)(4) of this section for determination of the appropriate table for use in valuing these interests.

(2) Transitional rule. (i) If the valuation date is after April 30, 1989, and before June 10, 1994, a taxpayer can rely on Notice 89-24 (1989-1 C.B. 660), or Notice 89-60 (1989-1 C.B. 700). See § 601.601(d)(2)(ii)(b) of this chapter.

(ii) If a decedent dies after April 30, 1989, and if on May 1, 1989, the decedent was mentally incompetent so that the disposition of the decedent's property could not be changed, and the decedent dies without having regained competency to dispose of the decedent's property or dies within 90 days of the date on which the decedent first regains competency, the fair market value of annuities, life estates, terms for years, remainders, and reversions included in the gross estate of the decedent is their present value determined either under this section or under the corresponding section applicable at the time the decedent became mentally incompetent, at the option of the decedent's executor. For example, see paragraph (d) of this section.

(3) Publications and actuarial computations by the Internal Revenue Service. Many standard actuarial factors not included in paragraph (e)(4) of this section or in § 20.2031-7(d)(6) are included in Internal Revenue Service Publication 1457, “Actuarial Values, Alpha Volume,” (8-89). Publication 1457 also includes examples that illustrate how to compute many special factors for more unusual situations. Publication 1457 is no longer available for purchase from the Superintendent of Documents, United States Government Printing Office, Washington, DC 20402. However, pertinent factors in this publication may be obtained from: CC:DOM:CORP:R (IRS Publication 1457), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. If a special factor is required in the case of an actual decedent, the Internal Revenue Service may furnish the factor to the executor upon a request for a ruling. The request for a ruling must be accompanied by a recitation of the facts including a statement of the date of birth for each measuring life, the date of the decedent's death, any other applicable dates, and a copy of the will, trust, or other relevant documents. A request for a ruling must comply with the instructions for requesting a ruling published periodically in the Internal Revenue Bulletin (see §§ 601.201 and 601.601(d)(2)(ii)(b) of this chapter) and include payment of the required user fee.

(4) Actuarial tables. Except as provided in § 20.7520-3(b) (pertaining to certain limitations on the use of prescribed tables), Life Table 80CNSMT and Table S (Single life remainder factors applicable where the valuation date is after April 30, 1989, and before May 1, 1999), contained in this paragraph (e)(4), and Table B, Table J, and Table K set forth in § 20.2031-7(d)(6) must be used in the application of the provisions of this section when the section 7520 interest rate component is between 4.2 and 14 percent. Table S and Table 80CNSMT are as follows:

Table S—Based on Life Table 80CNSMT Single Life Remainder Factors

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

Age Interest rate

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

0 .07389 .06749 .06188 .05695 .05261 .04879 .04541 .04243 .03978 .03744

1 .06494 .05832 .05250 .04738 .04287 .03889 .03537 .03226 .02950 .02705

2 .06678 .05999 .05401 .04874 .04410 .03999 .03636 .03314 .03028 .02773

3 .06897 .06200 .05587 .05045 .04567 .04143 .03768 .03435 .03139 .02875

4 .07139 .06425 .05796 .05239 .04746 .04310 .03922 .03578 .03271 .02998

5 .07401 .06669 .06023 .05451 .04944 .04494 .04094 .03738 .03421 .03137

6 .07677 .06928 .06265 .05677 .05156 .04692 .04279 .03911 .03583 .03289

7 .07968 .07201 .06521 .05918 .05381 .04903 .04477 .04097 .03757 .03453

8 .08274 .07489 .06792 .06172 .05621 .05129 .04689 .04297 .03945 .03630

9 .08597 .07794 .07079 .06443 .05876 .05370 .04917 .04511 .04148 .03821

10 .08936 .08115 .07383 .06730 .06147 .05626 .05159 .04741 .04365 .04027

11 .09293 .08453 .07704 .07035 .06436 .05900 .05419 .04988 .04599 .04250

12 .09666 .08807 .08040 .07354 .06739 .06188 .05693 .05248 .04847 .04486

13 .10049 .09172 .08387 .07684 .07053 .06487 .05977 .05518 .05104 .04731

14 .10437 .09541 .08738 .08017 .07370 .06788 .06263 .05791 .05364 .04978

15 .10827 .09912 .09090 .08352 .07688 .07090 .06551 .06064 .05623 .05225

16 .11220 .10285 .09445 .08689 .08008 .07394 .06839 .06337 .05883 .05472

17 .11615 .10661 .09802 .09028 .08330 .07699 .07129 .06612 .06144 .05719

18 .12017 .11043 .10165 .09373 .08656 .08009 .07422 .06890 .06408 .05969

19 .12428 .11434 .10537 .09726 .08992 .08327 .07724 .07177 .06679 .06226

20 .12850 .11836 .10919 .10089 .09337 .08654 .08035 .07471 .06959 .06492

21 .13282 .12248 .11311 .10462 .09692 .08991 .08355 .07775 .07247 .06765

22 .13728 .12673 .11717 .10848 .10059 .09341 .08686 .08090 .07546 .07049

23 .14188 .13113 .12136 .11248 .10440 .09703 .09032 .08418 .07858 .07345

24 .14667 .13572 .12575 .11667 .10839 .10084 .09395 .08764 .08187 .07659

25 .15167 .14051 .13034 .12106 .11259 .10486 .09778 .09130 .08536 .07991

26 .15690 .14554 .13517 .12569 .11703 .10910 .10184 .09518 .08907 .08346

27 .16237 .15081 .14024 .13056 .12171 .11359 .10614 .09930 .09302 .08724

28 .16808 .15632 .14555 .13567 .12662 .11831 .11068 .10366 .09720 .09125

29 .17404 .16208 .15110 .14104 .13179 .12329 .11547 .10827 .10163 .09551

30 .18025 .16808 .15692 .14665 .13721 .12852 .12051 .11313 .10631 .10002

31 .18672 .17436 .16300 .15255 .14291 .13403 .12584 .11827 .11127 .10480

32 .19344 .18090 .16935 .15870 .14888 .13980 .13142 .12367 .11650 .10985

33 .20044 .18772 .17598 .16514 .15513 .14587 .13730 .12936 .12201 .11519

34 .20770 .19480 .18287 .17185 .16165 .15221 .14345 .13533 .12780 .12080

35 .21522 .20215 .19005 .17884 .16846 .15883 .14989 .14159 .13388 .12670

36 .22299 .20974 .19747 .18609 .17552 .16571 .15660 .14812 .14022 .13287

37 .23101 .21760 .20516 .19360 .18286 .17288 .16358 .15492 .14685 .13933

38 .23928 .22572 .21311 .20139 .19048 .18032 .17085 .16201 .15377 .14607

39 .24780 .23409 .22133 .20945 .19837 .18804 .17840 .16939 .16097 .15310

40 .25658 .24273 .22982 .21778 .20654 .19605 .18624 .17706 .16847 .16043

41 .26560 .25163 .23858 .22639 .21499 .20434 .19436 .18502 .17627 .16806

42 .27486 .26076 .24758 .23525 .22370 .21289 .20276 .19326 .18434 .17597

43 .28435 .27013 .25683 .24436 .23268 .22172 .21143 .20177 .19270 .18416

44 .29407 .27975 .26633 .25373 .24191 .23081 .22038 .21057 .20134 .19265

45 .30402 .28961 .27608 .26337 .25142 .24019 .22962 .21966 .21028 .20144

46 .31420 .29970 .28608 .27326 .26120 .24983 .23913 .22904 .21951 .21053

47 .32460 .31004 .29632 .28341 .27123 .25975 .24892 .23870 .22904 .21991

48 .33521 .32058 .30679 .29379 .28151 .26992 .25897 .24862 .23883 .22957

49 .34599 .33132 .31746 .30438 .29201 .28032 .26926 .25879 .24888 .23949

50 .35695 .34224 .32833 .31518 .30273 .29094 .27978 .26921 .25918 .24966

51 .36809 .35335 .33940 .32619 .31367 .30180 .29055 .27987 .26973 .26010

52 .37944 .36468 .35070 .33744 .32486 .31292 .30158 .29081 .28057 .27083

53 .39098 .37622 .36222 .34892 .33629 .32429 .31288 .30203 .29170 .28186

54 .40269 .38794 .37393 .36062 .34795 .33590 .32442 .31349 .30308 .29316

55 .41457 .39985 .38585 .37252 .35983 .34774 .33621 .32522 .31474 .30473

56 .42662 .41194 .39796 .38464 .37193 .35981 .34824 .33720 .32666 .31658

57 .43884 .42422 .41028 .39697 .38426 .37213 .36053 .34945 .33885 .32872

58 .45123 .43668 .42279 .40951 .39682 .38468 .37307 .36196 .35132 .34114

59 .46377 .44931 .43547 .42224 .40958 .39745 .38584 .37471 .36405 .35383

60 .47643 .46206 .44830 .43513 .42250 .41040 .39880 .38767 .37699 .36674

61 .48916 .47491 .46124 .44814 .43556 .42350 .41192 .40080 .39012 .37985

62 .50196 .48783 .47427 .46124 .44874 .43672 .42518 .41408 .40340 .39314

63 .51480 .50081 .48736 .47444 .46201 .45006 .43856 .42749 .41684 .40658

64 .52770 .51386 .50054 .48773 .47540 .46352 .45208 .44105 .43043 .42019

65 .54069 .52701 .51384 .50115 .48892 .47713 .46577 .45480 .44422 .43401

66 .55378 .54029 .52727 .51472 .50262 .49093 .47965 .46876 .45824 .44808

67 .56697 .55368 .54084 .52845 .51648 .50491 .49373 .48293 .47248 .46238

68 .58026 .56717 .55453 .54231 .53049 .51905 .50800 .49729 .48694 .47691

69 .59358 .58072 .56828 .55624 .54459 .53330 .52238 .51179 .50154 .49160

70 .60689 .59427 .58205 .57021 .55874 .54762 .53683 .52638 .51624 .50641

71 .62014 .60778 .59578 .58415 .57287 .56193 .55131 .54100 .53099 .52126

72 .63334 .62123 .60948 .59808 .58700 .57624 .56579 .55563 .54577 .53617

73 .64648 .63465 .62315 .61198 .60112 .59056 .58029 .57030 .56059 .55113

74 .65961 .64806 .63682 .62590 .61527 .60492 .59485 .58504 .57550 .56620

75 .67274 .66149 .65054 .63987 .62948 .61936 .60950 .59990 .59053 .58140

76 .68589 .67495 .66429 .65390 .64377 .63390 .62427 .61487 .60570 .59676

77 .69903 .68841 .67806 .66796 .65811 .64849 .63910 .62993 .62097 .61223

78 .71209 .70182 .69179 .68199 .67242 .66307 .65393 .64501 .63628 .62775

79 .72500 .71507 .70537 .69588 .68660 .67754 .66867 .65999 .65151 .64321

80 .73768 .72809 .71872 .70955 .70058 .69180 .68320 .67479 .66655 .65849

81 .75001 .74077 .73173 .72288 .71422 .70573 .69741 .68926 .68128 .67345

82 .76195 .75306 .74435 .73582 .72746 .71926 .71123 .70335 .69562 .68804

83 .77346 .76491 .75654 .74832 .74026 .73236 .72460 .71699 .70952 .70219

84 .78456 .77636 .76831 .76041 .75265 .74503 .73756 .73021 .72300 .71592

85 .79530 .78743 .77971 .77212 .76466 .75733 .75014 .74306 .73611 .72928

86 .80560 .79806 .79065 .78337 .77621 .76917 .76225 .75544 .74875 .74216

87 .81535 .80813 .80103 .79404 .78717 .78041 .77375 .76720 .76076 .75442

88 .82462 .81771 .81090 .80420 .79760 .79111 .78472 .77842 .77223 .76612

89 .83356 .82694 .82043 .81401 .80769 .80147 .79533 .78929 .78334 .77747

90 .84225 .83593 .82971 .82357 .81753 .81157 .80570 .79991 .79420 .78857

91 .85058 .84455 .83861 .83276 .82698 .82129 .81567 .81013 .80466 .79927

92 .85838 .85263 .84696 .84137 .83585 .83040 .82503 .81973 .81449 .80933

93 .86557 .86009 .85467 .84932 .84405 .83884 .83370 .82862 .82360 .81865

94 .87212 .86687 .86169 .85657 .85152 .84653 .84160 .83673 .83192 .82717

95 .87801 .87298 .86801 .86310 .85825 .85345 .84872 .84404 .83941 .83484

96 .88322 .87838 .87360 .86888 .86420 .85959 .85502 .85051 .84605 .84165

97 .88795 .88328 .87867 .87411 .86961 .86515 .86074 .85639 .85208 .84782

98 .89220 .88769 .88323 .87883 .87447 .87016 .86589 .86167 .85750 .85337

99 .89612 .89176 .88745 .88318 .87895 .87478 .87064 .86656 .86251 .85850

100 .89977 .89555 .89136 .88722 .88313 .87908 .87506 .87109 .86716 .86327

101 .90326 .89917 .89511 .89110 .88712 .88318 .87929 .87543 .87161 .86783

102 .90690 .90294 .89901 .89513 .89128 .88746 .88369 .87995 .87624 .87257

103 .91076 .90694 .90315 .89940 .89569 .89200 .88835 .88474 .88116 .87760

104 .91504 .91138 .90775 .90415 .90058 .89704 .89354 .89006 .88661 .88319

105 .92027 .91681 .91337 .90996 .90658 .90322 .89989 .89659 .89331 .89006

106 .92763 .92445 .92130 .91816 .91506 .91197 .90890 .90586 .90284 .89983

107 .93799 .93523 .93249 .92977 .92707 .92438 .92170 .91905 .91641 .91378

108 .95429 .95223 .95018 .94814 .94611 .94409 .94208 .94008 .93809 .93611

109 .97985 .97893 .97801 .97710 .97619 .97529 .97438 .97348 .97259 .97170

Table S—Based on Life Table 80CNSMT Single Life Remainder Factors

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

Age Interest rate

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

0 .03535 .03349 .03183 .03035 .02902 .02783 .02676 .02579 .02492 .02413

1 .02486 .02292 .02119 .01963 .01824 .01699 .01587 .01486 .01395 .01312

2 .02547 .02345 .02164 .02002 .01857 .01727 .01609 .01504 .01408 .01321

3 .02640 .02429 .02241 .02073 .01921 .01785 .01662 .01552 .01451 .01361

4 .02753 .02535 .02339 .02163 .02005 .01863 .01735 .01619 .01514 .01418

5 .02883 .02656 .02453 .02269 .02105 .01956 .01822 .01700 .01590 .01490

6 .03026 .02790 .02578 .02387 .02215 .02060 .01919 .01792 .01677 .01572

7 .03180 .02935 .02714 .02515 .02336 .02174 .02027 .01894 .01773 .01664

8 .03347 .03092 .02863 .02656 .02469 .02300 .02146 .02007 .01881 .01766

9 .03528 .03263 .03025 .02810 .02615 .02438 .02278 .02133 .02000 .01880

10 .03723 .03449 .03201 .02977 .02774 .02590 .02423 .02271 .02133 .02006

11 .03935 .03650 .03393 .03160 .02949 .02757 .02583 .02424 .02279 .02147

12 .04160 .03865 .03598 .03356 .03136 .02936 .02755 .02589 .02438 .02299

13 .04394 .04088 .03811 .03560 .03331 .03123 .02934 .02761 .02603 .02458

14 .04629 .04312 .04025 .03764 .03527 .03311 .03113 .02933 .02768 .02617

15 .04864 .04536 .04238 .03968 .03721 .03496 .03290 .03103 .02930 .02773

16 .05099 .04759 .04451 .04170 .03913 .03679 .03466 .03270 .03090 .02926

17 .05333 .04982 .04662 .04370 .04104 .03861 .03638 .03434 .03247 .03075

18 .05570 .05207 .04875 .04573 .04296 .04044 .03812 .03599 .03404 .03225

19 .05814 .05438 .05095 .04781 .04494 .04231 .03990 .03769 .03565 .03378

20 .06065 .05677 .05321 .04996 .04698 .04424 .04173 .03943 .03731 .03535

21 .06325 .05922 .05554 .05217 .04907 .04623 .04362 .04122 .03901 .03697

22 .06594 .06178 .05797 .05447 .05126 .04831 .04559 .04309 .04078 .03865

23 .06876 .06446 .06051 .05688 .05355 .05048 .04766 .04505 .04265 .04042

24 .07174 .06729 .06321 .05945 .05599 .05281 .04987 .04715 .04465 .04233

25 .07491 .07031 .06609 .06219 .05861 .05530 .05224 .04941 .04680 .04438

26 .07830 .07355 .06918 .06515 .06142 .05799 .05481 .05187 .04915 .04662

27 .08192 .07702 .07250 .06832 .06446 .06090 .05759 .05454 .05170 .04906

28 .08577 .08071 .07603 .07171 .06772 .06402 .06059 .05740 .05445 .05170

29 .08986 .08464 .07981 .07534 .07120 .06736 .06380 .06049 .05742 .05456

30 .09420 .08882 .08383 .07921 .07492 .07095 .06725 .06381 .06061 .05763

31 .09881 .09327 .08812 .08335 .07891 .07479 .07095 .06738 .06405 .06095

32 .10369 .09797 .09267 .08774 .08315 .07888 .07491 .07120 .06774 .06451

33 .10885 .10297 .09750 .09241 .08767 .08325 .07913 .07529 .07170 .06834

34 .11430 .10824 .10261 .09736 .09246 .08790 .08363 .07964 .07592 .07243

35 .12002 .11380 .10800 .10259 .09754 .09282 .08841 .08428 .08041 .07679

36 .12602 .11963 .11366 .10809 .10288 .09800 .09344 .08917 .08516 .08140

37 .13230 .12574 .11961 .11387 .10850 .10347 .09876 .09433 .09018 .08628

38 .13887 .13214 .12584 .11994 .11441 .10922 .10436 .09978 .09549 .09145

39 .14573 .13883 .13237 .12630 .12061 .11527 .11025 .10553 .10109 .09690

40 .15290 .14583 .13920 .13297 .12712 .12162 .11644 .11157 .10698 .10266

41 .16036 .15312 .14633 .13994 .13393 .12827 .12294 .11792 .11318 .10871

42 .16810 .16071 .15375 .14720 .14103 .13522 .12973 .12456 .11967 .11505

43 .17614 .16858 .16146 .15475 .14842 .14245 .13682 .13149 .12645 .12169

44 .18447 .17675 .16948 .16261 .15613 .15000 .14421 .13873 .13355 .12864

45 .19310 .18524 .17780 .17078 .16414 .15787 .15192 .14630 .14096 .13591

46 .20204 .19402 .18644 .17926 .17247 .16604 .15995 .15418 .14870 .14350

47 .21128 .20311 .19538 .18806 .18112 .17454 .16830 .16238 .15676 .15141

48 .22080 .21249 .20462 .19716 .19007 .18335 .17696 .17090 .16513 .15964

49 .23059 .22214 .21413 .20653 .19930 .19244 .18591 .17970 .17379 .16816

50 .24063 .23206 .22391 .21617 .20881 .20180 .19514 .18879 .18274 .17697

51 .25095 .24225 .23398 .22610 .21861 .21147 .20466 .19818 .19199 .18609

52 .26157 .25275 .24436 .23636 .22874 .22147 .21453 .20791 .20159 .19556

53 .27249 .26357 .25505 .24694 .23919 .23180 .22474 .21799 .21154 .20537

54 .28369 .27466 .26604 .25782 .24995 .24244 .23526 .22839 .22181 .21552

55 .29518 .28605 .27734 .26900 .26103 .25341 .24611 .23912 .23243 .22601

56 .30695 .29774 .28893 .28050 .27242 .26469 .25728 .25019 .24338 .23685

57 .31902 .30973 .30084 .29232 .28415 .27632 .26881 .26161 .25469 .24805

58 .33138 .32203 .31306 .30446 .29621 .28829 .28069 .27339 .26637 .25962

59 .34402 .33461 .32558 .31691 .30859 .30059 .29290 .28550 .27839 .27155

60 .35690 .34745 .33836 .32963 .32124 .31317 .30540 .29792 .29073 .28379

61 .36999 .36050 .35137 .34259 .33414 .32601 .31817 .31062 .30334 .29633

62 .38325 .37374 .36458 .35576 .34726 .33907 .33117 .32356 .31621 .30912

63 .39669 .38717 .37799 .36913 .36060 .35236 .34441 .33674 .32933 .32217

64 .41031 .40078 .39159 .38272 .37415 .36588 .35789 .35016 .34270 .33548

65 .42416 .41464 .40545 .39656 .38798 .37968 .37166 .36390 .35639 .34912

66 .43825 .42876 .41958 .41070 .40211 .39380 .38576 .37797 .37043 .36312

67 .45260 .44315 .43399 .42513 .41655 .40824 .40019 .39238 .38482 .37749

68 .46720 .45779 .44868 .43985 .43129 .42299 .41494 .40713 .39956 .39221

69 .48197 .47263 .46357 .45478 .44625 .43798 .42995 .42215 .41458 .40722

70 .49686 .48760 .47861 .46988 .46140 .45316 .44516 .43738 .42983 .42248

71 .51182 .50265 .49374 .48508 .47666 .46847 .46051 .45276 .44523 .43790

72 .52685 .51778 .50896 .50038 .49203 .48390 .47599 .46829 .46079 .45349

73 .54194 .53298 .52426 .51578 .50751 .49946 .49161 .48397 .47652 .46926

74 .55714 .54832 .53972 .53134 .52317 .51520 .50744 .49986 .49247 .48527

75 .57250 .56382 .55536 .54710 .53904 .53118 .52351 .51601 .50870 .50156

76 .58803 .57951 .57120 .56308 .55515 .54740 .53984 .53245 .52522 .51817

77 .60369 .59535 .58720 .57923 .57144 .56383 .55639 .54912 .54200 .53504

78 .61942 .61126 .60329 .59549 .58787 .58040 .57310 .56596 .55896 .55212

79 .63508 .62713 .61935 .61174 .60428 .59698 .58983 .58283 .57597 .56925

80 .65059 .64285 .63527 .62785 .62058 .61345 .60646 .59961 .59290 .58632

81 .66579 .65827 .65090 .64368 .63659 .62965 .62283 .61615 .60959 .60316

82 .68061 .67332 .66616 .65914 .65226 .64550 .63886 .63235 .62595 .61968

83 .69499 .68793 .68099 .67418 .66749 .66092 .65447 .64813 .64191 .63579

84 .70896 .70213 .69541 .68881 .68233 .67595 .66969 .66353 .65748 .65153

85 .72256 .71596 .70947 .70308 .69681 .69063 .68456 .67859 .67271 .66693

86 .73569 .72931 .72305 .71688 .71081 .70484 .69896 .69318 .68748 .68188

87 .74818 .74204 .73599 .73003 .72417 .71839 .71271 .70711 .70159 .69616

88 .76011 .75419 .74836 .74261 .73695 .73137 .72588 .72046 .71512 .70986

89 .77169 .76599 .76037 .75484 .74938 .74400 .73870 .73347 .72831 .72323

90 .78302 .77755 .77215 .76683 .76158 .75640 .75129 .74625 .74128 .73638

91 .79395 .78870 .78352 .77842 .77337 .76840 .76349 .75864 .75385 .74913

92 .80423 .79920 .79423 .78933 .78449 .77971 .77499 .77033 .76572 .76118

93 .81377 .80894 .80417 .79946 .79481 .79022 .78568 .78120 .77677 .77239

94 .82247 .81784 .81325 .80873 .80425 .79983 .79547 .79115 .78688 .78266

95 .83033 .82586 .82145 .81709 .81278 .80852 .80431 .80014 .79602 .79195

96 .83729 .83298 .82872 .82451 .82034 .81622 .81215 .80812 .80414 .80019

97 .84361 .83944 .83532 .83124 .82721 .82322 .81927 .81537 .81151 .80769

98 .84929 .84525 .84126 .83730 .83339 .82952 .82569 .82190 .81815 .81443

99 .85454 .85062 .84674 .84290 .83910 .83534 .83161 .82792 .82427 .82066

100 .85942 .85561 .85184 .84810 .84440 .84074 .83711 .83352 .82997 .82644

101 .86408 .86037 .85670 .85306 .84946 .84589 .84236 .83886 .83539 .83196

102 .86894 .86534 .86177 .85823 .85473 .85126 .84782 .84442 .84104 .83770

103 .87408 .87060 .86714 .86371 .86032 .85695 .85362 .85031 .84703 .84378

104 .87980 .87644 .87311 .86980 .86653 .86328 .86005 .85686 .85369 .85054

105 .88684 .88363 .88046 .87731 .87418 .87108 .86800 .86494 .86191 .85890

106 .89685 .89389 .89095 .88804 .88514 .88226 .87940 .87656 .87374 .87094

107 .91117 .90858 .90600 .90344 .90089 .89836 .89584 .89334 .89085 .88838

108 .93414 .93217 .93022 .92828 .92634 .92442 .92250 .92060 .91870 .91681

109 .97081 .96992 .96904 .96816 .96729 .96642 .96555 .96468 .96382 .96296

Table S—Based on Life Table 80CNSMT Single Life Remainder Factors

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

Age Interest rate

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

0 .02341 .02276 .02217 .02163 .02114 .02069 .02027 .01989 .01954 .01922

1 .01237 .01170 .01108 .01052 .01000 .00953 .00910 .00871 .00834 .00801

2 .01243 .01172 .01107 .01048 .00994 .00944 .00899 .00857 .00819 .00784

3 .01278 .01203 .01135 .01073 .01016 .00964 .00916 .00872 .00832 .00795

4 .01332 .01253 .01182 .01116 .01056 .01001 .00951 .00904 .00862 .00822

5 .01400 .01317 .01241 .01172 .01109 .01051 .00998 .00949 .00904 .00862

6 .01477 .01390 .01310 .01238 .01171 .01110 .01054 .01002 .00954 .00910

7 .01563 .01472 .01389 .01312 .01242 .01178 .01118 .01064 .01013 .00966

8 .01660 .01564 .01477 .01396 .01322 .01254 .01192 .01134 .01081 .01031

9 .01770 .01669 .01577 .01492 .01414 .01342 .01276 .01216 .01159 .01107

10 .01891 .01785 .01688 .01599 .01517 .01442 .01372 .01308 .01249 .01194

11 .02026 .01915 .01814 .01720 .01634 .01555 .01481 .01414 .01351 .01293

12 .02173 .02056 .01950 .01852 .01761 .01678 .01601 .01529 .01463 .01402

13 .02326 .02204 .02092 .01989 .01895 .01807 .01726 .01651 .01582 .01517

14 .02478 .02351 .02234 .02126 .02027 .01935 .01850 .01771 .01698 .01630

15 .02628 .02495 .02372 .02259 .02155 .02058 .01969 .01886 .01810 .01738

16 .02774 .02635 .02507 .02388 .02279 .02178 .02084 .01997 .01917 .01842

17 .02917 .02772 .02637 .02513 .02399 .02293 .02194 .02103 .02018 .01940

18 .03059 .02907 .02767 .02637 .02517 .02406 .02302 .02207 .02118 .02035

19 .03205 .03046 .02899 .02763 .02637 .02521 .02412 .02312 .02218 .02131

20 .03355 .03188 .03035 .02892 .02760 .02638 .02524 .02419 .02320 .02229

21 .03509 .03334 .03173 .03024 .02886 .02758 .02638 .02527 .02424 .02328

22 .03669 .03487 .03318 .03162 .03017 .02882 .02757 .02640 .02532 .02430

23 .03837 .03646 .03470 .03306 .03154 .03013 .02881 .02759 .02644 .02538

24 .04018 .03819 .03634 .03463 .03303 .03155 .03016 .02888 .02767 .02655

25 .04214 .04006 .03812 .03633 .03465 .03309 .03164 .03029 .02902 .02784

26 .04428 .04210 .04008 .03820 .03644 .03481 .03328 .03186 .03052 .02928

27 .04662 .04434 .04223 .04025 .03841 .03670 .03509 .03360 .03219 .03088

28 .04915 .04677 .04456 .04249 .04056 .03876 .03708 .03550 .03403 .03264

29 .05189 .04941 .04709 .04493 .04291 .04102 .03925 .03760 .03604 .03458

30 .05485 .05226 .04984 .04757 .04546 .04348 .04162 .03988 .03825 .03671

31 .05805 .05535 .05282 .05045 .04824 .04616 .04421 .04238 .04067 .03905

32 .06149 .05867 .05603 .05356 .05124 .04906 .04702 .04510 .04329 .04160

33 .06520 .06226 .05950 .05692 .05449 .05221 .05007 .04806 .04616 .04438

34 .06916 .06609 .06322 .06052 .05799 .05560 .05336 .05125 .04926 .04738

35 .07339 .07020 .06720 .06439 .06174 .05925 .05690 .05469 .05260 .05063

36 .07787 .07455 .07143 .06850 .06573 .06313 .06068 .05836 .05617 .05411

37 .08262 .07917 .07593 .07287 .06999 .06727 .06470 .06228 .05999 .05783

38 .08765 .08407 .08069 .07751 .07451 .07167 .06899 .06646 .06407 .06180

39 .09296 .08925 .08574 .08243 .07931 .07635 .07356 .07092 .06841 .06604

40 .09858 .09472 .09109 .08765 .08440 .08132 .07841 .07565 .07303 .07055

41 .10449 .10050 .09673 .09316 .08978 .08658 .08355 .08067 .07794 .07535

42 .11069 .10656 .10265 .09895 .09544 .09212 .08896 .08596 .08312 .08041

43 .11718 .11291 .10887 .10503 .10140 .09794 .09466 .09154 .08858 .08576

44 .12399 .11958 .11540 .11143 .10766 .10407 .10067 .09743 .09434 .09141

45 .13111 .12656 .12224 .11814 .11423 .11052 .10699 .10362 .10042 .09736

46 .13856 .13387 .12941 .12516 .12113 .11728 .11362 .11013 .10680 .10363

47 .14633 .14150 .13690 .13252 .12835 .12438 .12059 .11697 .11352 .11022

48 .15442 .14945 .14471 .14020 .13589 .13179 .12787 .12412 .12055 .11713

49 .16280 .15769 .15281 .14816 .14373 .13949 .13544 .13157 .12787 .12433

50 .17147 .16622 .16121 .15643 .15186 .14749 .14331 .13931 .13548 .13182

51 .18045 .17507 .16993 .16501 .16030 .15580 .15150 .14737 .14342 .13963

52 .18979 .18427 .17899 .17394 .16911 .16448 .16004 .15579 .15172 .14780

53 .19947 .19383 .18842 .18324 .17828 .17352 .16896 .16458 .16038 .15635

54 .20950 .20372 .19819 .19288 .18779 .18291 .17822 .17372 .16940 .16524

55 .21986 .21397 .20831 .20288 .19767 .19266 .18785 .18322 .17878 .17450

56 .23058 .22457 .21879 .21324 .20791 .20278 .19785 .19310 .18854 .18414

57 .24167 .23554 .22965 .22399 .21854 .21329 .20824 .20338 .19870 .19419

58 .25314 .24690 .24090 .23512 .22956 .22420 .21904 .21407 .20927 .20464

59 .26497 .25863 .25252 .24664 .24097 .23550 .23023 .22515 .22024 .21551

60 .27712 .27068 .26448 .25849 .25272 .24716 .24178 .23659 .23158 .22674

61 .28956 .28304 .27674 .27067 .26480 .25913 .25366 .24837 .24325 .23831

62 .30228 .29567 .28929 .28312 .27717 .27141 .26584 .26045 .25524 .25020

63 .31525 .30857 .30211 .29586 .28982 .28397 .27832 .27284 .26754 .26240

64 .32851 .32176 .31522 .30890 .30278 .29685 .29111 .28555 .28016 .27493

65 .34209 .33528 .32868 .32229 .31610 .31010 .30429 .29865 .29317 .28787

66 .35604 .34918 .34253 .33609 .32983 .32377 .31788 .31217 .30663 .30124

67 .37037 .36347 .35678 .35028 .34398 .33786 .33191 .32614 .32053 .31508

68 .38508 .37815 .37142 .36489 .35854 .35237 .34638 .34055 .33488 .32937

69 .40008 .39313 .38638 .37982 .37344 .36724 .36120 .35533 .34961 .34405

70 .41533 .40838 .40162 .39504 .38864 .38241 .37634 .37043 .36468 .35907

71 .43076 .42382 .41705 .41047 .40405 .39780 .39171 .38578 .38000 .37436

72 .44638 .43945 .43269 .42611 .41969 .41344 .40733 .40138 .39558 .38991

73 .46218 .45527 .44854 .44197 .43556 .42931 .42321 .41725 .41143 .40575

74 .47823 .47137 .46466 .45812 .45173 .44549 .43940 .43345 .42763 .42195

75 .49459 .48777 .48112 .47462 .46826 .46205 .45598 .45004 .44424 .43856

76 .51127 .50452 .49793 .49148 .48517 .47900 .47297 .46706 .46129 .45563

77 .52823 .52157 .51505 .50867 .50243 .49632 .49033 .48447 .47873 .47311

78 .54541 .53885 .53242 .52613 .51996 .51392 .50800 .50220 .49652 .49094

79 .56267 .55621 .54989 .54369 .53762 .53166 .52582 .52009 .51448 .50897

80 .57987 .57354 .56733 .56125 .55527 .54941 .54366 .53802 .53248 .52705

81 .59685 .59065 .58457 .57860 .57274 .56699 .56134 .55579 .55035 .54499

82 .61351 .60746 .60151 .59567 .58993 .58429 .57875 .57331 .56796 .56270

83 .62978 .62387 .61806 .61236 .60675 .60123 .59581 .59047 .58523 .58007

84 .64567 .63992 .63426 .62869 .62321 .61783 .61253 .60731 .60218 .59713

85 .66125 .65565 .65014 .64472 .63938 .63413 .62896 .62387 .61886 .61392

86 .67636 .67092 .66557 .66030 .65511 .65000 .64496 .64000 .63511 .63030

87 .69081 .68554 .68034 .67522 .67018 .66520 .66031 .65548 .65071 .64602

88 .70468 .69957 .69453 .68956 .68466 .67983 .67507 .67037 .66574 .66117

89 .71821 .71326 .70838 .70357 .69882 .69414 .68952 .68495 .68045 .67601

90 .73153 .72676 .72204 .71739 .71280 .70827 .70379 .69938 .69502 .69071

91 .74447 .73986 .73532 .73083 .72640 .72202 .71770 .71343 .70921 .70504

92 .75669 .75225 .74787 .74354 .73927 .73504 .73087 .72674 .72267 .71864

93 .76807 .76379 .75957 .75540 .75127 .74719 .74317 .73918 .73524 .73135

94 .77849 .77437 .77030 .76627 .76229 .75835 .75446 .75061 .74680 .74303

95 .78792 .78394 .78001 .77611 .77226 .76845 .76468 .76096 .75727 .75362

96 .79630 .79244 .78863 .78485 .78112 .77742 .77377 .77015 .76657 .76303

97 .80391 .80016 .79646 .79280 .78917 .78559 .78203 .77852 .77504 .77160

98 .81076 .80712 .80352 .79996 .79643 .79294 .78948 .78606 .78267 .77931

99 .81709 .81354 .81004 .80657 .80313 .79972 .79635 .79302 .78971 .78644

100 .82296 .81950 .81609 .81270 .80934 .80602 .80273 .79947 .79624 .79304

101 .82855 .82518 .82185 .81854 .81526 .81201 .80880 .80561 .80245 .79932

102 .83438 .83110 .82785 .82462 .82142 .81826 .81512 .81200 .80892 .80586

103 .84056 .83737 .83420 .83106 .82795 .82487 .82181 .81878 .81577 .81279

104 .84743 .84433 .84127 .83822 .83521 .83221 .82924 .82630 .82338 .82048

105 .85591 .85295 .85001 .84709 .84419 .84132 .83846 .83563 .83282 .83003

106 .86816 .86540 .86266 .85993 .85723 .85454 .85187 .84922 .84659 .84397

107 .88592 .88348 .88105 .87863 .87623 .87384 .87147 .86911 .86676 .86443

108 .91493 .91306 .91119 .90934 .90749 .90566 .90383 .90201 .90020 .89840

109 .96211 .96125 .96041 .95956 .95872 .95788 .95704 .95620 .95537 .95455

Table S—Based on Life Table 80CNSMT Single Life Remainder Factors

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

Age Interest rate

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

0 .01891 .01864 .01838 .01814 .01791 .01770 .01750 .01732 .01715 .01698

1 .00770 .00741 .00715 .00690 .00667 .00646 .00626 .00608 .00590 .00574

2 .00751 .00721 .00693 .00667 .00643 .00620 .00600 .00580 .00562 .00544

3 .00760 .00728 .00699 .00671 .00646 .00622 .00600 .00579 .00560 .00541

4 .00786 .00752 .00721 .00692 .00665 .00639 .00616 .00594 .00573 .00554

5 .00824 .00788 .00755 .00724 .00695 .00668 .00643 .00620 .00598 .00578

6 .00869 .00832 .00796 .00764 .00733 .00705 .00678 .00654 .00630 .00608

7 .00923 .00883 .00846 .00811 .00779 .00749 .00720 .00694 .00669 .00646

8 .00986 .00943 .00904 .00867 .00833 .00801 .00771 .00743 .00716 .00692

9 .01059 .01014 .00972 .00933 .00897 .00863 .00831 .00801 .00773 .00747

10 .01142 .01095 .01051 .01009 .00971 .00935 .00901 .00869 .00840 .00812

11 .01239 .01189 .01142 .01098 .01057 .01019 .00983 .00950 .00918 .00889

12 .01345 .01292 .01243 .01197 .01154 .01113 .01075 .01040 .01007 .00975

13 .01457 .01401 .01349 .01300 .01255 .01212 .01172 .01135 .01100 .01067

14 .01567 .01508 .01453 .01402 .01354 .01309 .01267 .01227 .01190 .01155

15 .01672 .01610 .01552 .01498 .01448 .01400 .01356 .01314 .01275 .01238

16 .01772 .01707 .01646 .01589 .01536 .01486 .01439 .01396 .01354 .01315

17 .01866 .01798 .01734 .01674 .01618 .01566 .01516 .01470 .01427 .01386

18 .01958 .01886 .01818 .01755 .01697 .01641 .01590 .01541 .01495 .01452

19 .02050 .01974 .01903 .01837 .01775 .01717 .01662 .01611 .01563 .01517

20 .02143 .02064 .01989 .01919 .01854 .01793 .01735 .01681 .01630 .01582

21 .02238 .02154 .02075 .02002 .01933 .01868 .01807 .01750 .01696 .01646

22 .02336 .02247 .02164 .02087 .02014 .01946 .01882 .01821 .01764 .01711

23 .02438 .02345 .02257 .02176 .02099 .02027 .01959 .01895 .01835 .01778

24 .02550 .02451 .02359 .02273 .02192 .02115 .02044 .01976 .01913 .01853

25 .02673 .02569 .02472 .02381 .02295 .02214 .02138 .02067 .01999 .01936

26 .02811 .02701 .02598 .02502 .02411 .02326 .02246 .02170 .02098 .02031

27 .02965 .02849 .02741 .02639 .02543 .02452 .02367 .02287 .02211 .02140

28 .03134 .03013 .02898 .02790 .02689 .02593 .02503 .02418 .02338 .02262

29 .03322 .03193 .03072 .02958 .02851 .02750 .02654 .02564 .02479 .02398

30 .03527 .03391 .03264 .03143 .03030 .02923 .02821 .02726 .02635 .02550

31 .03753 .03610 .03475 .03348 .03228 .03115 .03008 .02907 .02811 .02720

32 .04000 .03849 .03707 .03573 .03446 .03326 .03213 .03105 .03004 .02907

33 .04269 .04111 .03961 .03819 .03685 .03558 .03438 .03325 .03217 .03115

34 .04561 .04394 .04236 .04087 .03946 .03812 .03685 .03565 .03451 .03342

35 .04877 .04702 .04535 .04378 .04229 .04087 .03953 .03826 .03706 .03591

36 .05215 .05031 .04856 .04690 .04533 .04384 .04242 .04108 .03980 .03859

37 .05578 .05384 .05200 .05025 .04860 .04703 .04553 .04411 .04276 .04148

38 .05965 .05761 .05568 .05385 .05211 .05045 .04888 .04738 .04595 .04460

39 .06379 .06165 .05962 .05770 .05587 .05412 .05247 .05089 .04939 .04795

40 .06820 .06596 .06383 .06181 .05989 .05806 .05631 .05465 .05307 .05155

41 .07288 .07054 .06832 .06620 .06418 .06226 .06042 .05868 .05701 .05541

42 .07784 .07539 .07306 .07085 .06873 .06671 .06479 .06295 .06119 .05952

43 .08308 .08052 .07808 .07576 .07355 .07143 .06941 .06748 .06564 .06387

44 .08861 .08594 .08340 .08097 .07865 .07644 .07432 .07230 .07036 .06851

45 .09445 .09167 .08901 .08648 .08406 .08174 .07953 .07741 .07538 .07343

46 .10060 .09770 .09494 .09230 .08977 .08735 .08503 .08281 .08068 .07865

47 .10707 .10406 .10119 .09843 .09579 .09327 .09085 .08853 .08630 .08417

48 .11386 .11073 .10774 .10487 .10213 .09949 .09697 .09455 .09222 .08999

49 .12094 .11769 .11458 .11160 .10874 .10600 .10337 .10084 .09842 .09609

50 .12831 .12494 .12172 .11862 .11565 .11280 .11006 .10743 .10490 .10247

51 .13600 .13251 .12917 .12596 .12288 .11991 .11706 .11432 .11169 .10915

52 .14405 .14044 .13698 .13366 .13046 .12738 .12442 .12157 .11883 .11619

53 .15247 .14875 .14517 .14172 .13841 .13522 .13215 .12919 .12635 .12360

54 .16124 .15740 .15370 .15014 .14671 .14341 .14023 .13717 .13421 .13136

55 .17039 .16642 .16261 .15893 .15539 .15198 .14868 .14551 .14244 .13948

56 .17991 .17583 .17190 .16811 .16445 .16092 .15752 .15423 .15106 .14799

57 .18984 .18564 .18160 .17769 .17392 .17029 .16677 .16338 .16010 .15692

58 .20018 .19587 .19172 .18770 .18382 .18007 .17645 .17295 .16956 .16628

59 .21093 .20652 .20225 .19812 .19414 .19028 .18655 .18294 .17945 .17606

60 .22206 .21753 .21316 .20893 .20483 .20087 .19703 .19332 .18972 .18624

61 .23353 .22890 .22442 .22009 .21589 .21182 .20788 .20407 .20037 .19678

62 .24532 .24059 .23601 .23158 .22728 .22311 .21907 .21515 .21135 .20767

63 .25742 .25260 .24793 .24339 .23900 .23473 .23060 .22658 .22268 .21890

64 .26987 .26495 .26019 .25556 .25107 .24671 .24248 .23837 .23438 .23050

65 .28271 .27771 .27286 .26815 .26357 .25912 .25480 .25059 .24651 .24254

66 .29601 .29093 .28600 .28120 .27654 .27200 .26760 .26331 .25913 .25507

67 .30978 .30462 .29961 .29474 .29000 .28539 .28090 .27653 .27227 .26813

68 .32401 .31879 .31371 .30877 .30396 .29927 .29471 .29027 .28593 .28171

69 .33863 .33336 .32822 .32322 .31835 .31359 .30896 .30445 .30005 .29576

70 .35361 .34829 .34310 .33804 .33311 .32830 .32361 .31903 .31457 .31021

71 .36886 .36349 .35826 .35316 .34818 .34332 .33858 .33394 .32942 .32500

72 .38439 .37899 .37373 .36858 .36356 .35866 .35387 .34919 .34461 .34015

73 .40021 .39479 .38950 .38432 .37927 .37433 .36950 .36478 .36016 .35565

74 .41639 .41096 .40565 .40046 .39538 .39042 .38556 .38081 .37616 .37161

75 .43301 .42758 .42226 .41706 .41198 .40699 .40212 .39734 .39267 .38809

76 .45009 .44467 .43937 .43417 .42908 .42410 .41921 .41443 .40974 .40514

77 .46761 .46221 .45693 .45175 .44667 .44170 .43682 .43203 .42734 .42274

78 .48548 .48013 .47488 .46973 .46468 .45972 .45486 .45009 .44541 .44082

79 .50356 .49826 .49306 .48795 .48294 .47802 .47319 .46845 .46379 .45922

80 .52171 .51647 .51133 .50628 .50132 .49644 .49166 .48695 .48233 .47779

81 .53974 .53457 .52950 .52451 .51961 .51479 .51006 .50541 .50083 .49633

82 .55753 .55245 .54745 .54254 .53771 .53296 .52828 .52369 .51917 .51472

83 .57500 .57001 .56510 .56026 .55551 .55083 .54623 .54170 .53724 .53285

84 .59216 .58726 .58245 .57770 .57304 .56844 .56391 .55945 .55506 .55074

85 .60906 .60428 .59956 .59492 .59034 .58583 .58139 .57702 .57270 .56845

86 .62555 .62088 .61627 .61173 .60725 .60284 .59849 .59420 .58997 .58580

87 .64139 .63683 .63233 .62790 .62352 .61921 .61495 .61076 .60661 .60253

88 .65666 .65221 .64783 .64350 .63923 .63502 .63086 .62675 .62270 .61871

89 .67163 .66730 .66304 .65882 .65466 .65055 .64650 .64249 .63854 .63463

90 .68646 .68226 .67812 .67402 .66998 .66599 .66204 .65814 .65430 .65049

91 .70093 .69686 .69285 .68888 .68496 .68108 .67725 .67347 .66973 .66604

92 .71466 .71073 .70684 .70300 .69920 .69545 .69173 .68806 .68444 .68085

93 .72750 .72370 .71994 .71622 .71254 .70890 .70530 .70174 .69822 .69474

94 .73931 .73562 .73198 .72838 .72481 .72129 .71780 .71434 .71093 .70755

95 .75001 .74644 .74291 .73941 .73595 .73253 .72914 .72579 .72247 .71919

96 .75953 .75606 .75262 .74923 .74586 .74253 .73924 .73598 .73275 .72955

97 .76819 .76481 .76147 .75816 .75489 .75165 .74844 .74526 .74211 .73899

98 .77599 .77270 .76944 .76621 .76302 .75986 .75672 .75362 .75054 .74750

99 .78319 .77998 .77680 .77365 .77053 .76744 .76437 .76134 .75833 .75535

100 .78987 .78673 .78362 .78054 .77748 .77446 .77146 .76849 .76555 .76263

101 .79622 .79315 .79010 .78708 .78409 .78113 .77819 .77528 .77239 .76953

102 .80283 .79983 .79685 .79390 .79097 .78807 .78519 .78234 .77951 .77671

103 .80983 .80690 .80399 .80111 .79825 .79541 .79260 .78981 .78705 .78430

104 .81760 .81475 .81192 .80912 .80633 .80357 .80083 .79810 .79541 .79273

105 .82726 .82451 .82178 .81907 .81638 .81371 .81106 .80843 .80582 .80322

106 .84137 .83879 .83623 .83368 .83115 .82863 .82614 .82366 .82119 .81874

107 .86211 .85981 .85751 .85523 .85297 .85071 .84847 .84624 .84403 .84182

108 .89660 .89481 .89304 .89127 .88950 .88775 .88601 .88427 .88254 .88081

109 .95372 .95290 .95208 .95126 .95045 .94964 .94883 .94803 .94723 .94643

Table S—Based on Life Table 80CNSMT Single Life Remainder Factors

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

Age Interest rate

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

0 .01683 .01669 .01655 .01642 .01630 .01618 .01607 .01596 .01586 .01576

1 .00559 .00544 .00531 .00518 .00506 .00494 .00484 .00473 .00464 .00454

2 .00528 .00513 .00499 .00485 .00473 .00461 .00449 .00439 .00428 .00419

3 .00524 .00508 .00493 .00479 .00465 .00453 .00441 .00429 .00419 .00408

4 .00536 .00519 .00503 .00488 .00473 .00460 .00447 .00435 .00423 .00412

5 .00558 .00540 .00523 .00507 .00492 .00477 .00464 .00451 .00439 .00427

6 .00588 .00569 .00550 .00533 .00517 .00502 .00487 .00473 .00460 .00448

7 .00624 .00604 .00584 .00566 .00549 .00532 .00517 .00502 .00488 .00475

8 .00668 .00646 .00626 .00606 .00588 .00570 .00554 .00538 .00523 .00509

9 .00722 .00699 .00677 .00656 .00636 .00617 .00600 .00583 .00567 .00552

10 .00785 .00761 .00737 .00715 .00694 .00674 .00655 .00637 .00620 .00604

11 .00861 .00835 .00810 .00786 .00764 .00743 .00723 .00704 .00686 .00668

12 .00946 .00918 .00891 .00866 .00843 .00820 .00799 .00779 .00760 .00741

13 .01035 .01006 .00978 .00951 .00927 .00903 .00880 .00859 .00839 .00819

14 .01122 .01091 .01061 .01034 .01007 .00982 .00958 .00936 .00914 .00894

15 .01203 .01171 .01140 .01110 .01082 .01056 .01031 .01007 .00985 .00963

16 .01279 .01244 .01211 .01181 .01151 .01123 .01097 .01072 .01048 .01025

17 .01347 .01311 .01276 .01244 .01213 .01184 .01156 .01130 .01104 .01081

18 .01411 .01373 .01336 .01302 .01270 .01239 .01210 .01182 .01155 .01130

19 .01474 .01434 .01396 .01359 .01325 .01293 .01262 .01233 .01205 .01178

20 .01537 .01494 .01454 .01415 .01379 .01345 .01313 .01282 .01252 .01224

21 .01598 .01553 .01510 .01470 .01432 .01396 .01361 .01329 .01298 .01268

22 .01660 .01613 .01568 .01525 .01485 .01446 .01410 .01375 .01343 .01312

23 .01725 .01674 .01627 .01581 .01539 .01498 .01460 .01423 .01388 .01355

24 .01796 .01742 .01692 .01644 .01599 .01556 .01515 .01476 .01439 .01404

25 .01876 .01819 .01765 .01714 .01666 .01621 .01577 .01536 .01497 .01460

26 .01967 .01907 .01850 .01796 .01745 .01696 .01650 .01606 .01565 .01525

27 .02072 .02008 .01948 .01890 .01836 .01784 .01735 .01688 .01644 .01601

28 .02190 .02122 .02057 .01996 .01938 .01883 .01831 .01781 .01734 .01689

29 .02322 .02249 .02181 .02116 .02054 .01996 .01940 .01887 .01836 .01788

30 .02469 .02392 .02319 .02250 .02184 .02122 .02062 .02006 .01952 .01900

31 .02634 .02552 .02475 .02401 .02331 .02264 .02201 .02140 .02083 .02028

32 .02816 .02729 .02647 .02568 .02494 .02423 .02355 .02291 .02229 .02170

33 .03018 .02926 .02838 .02755 .02675 .02600 .02528 .02459 .02393 .02331

34 .03239 .03142 .03048 .02960 .02875 .02795 .02718 .02645 .02575 .02508

35 .03482 .03378 .03279 .03185 .03095 .03009 .02928 .02850 .02775 .02704

36 .03743 .03633 .03528 .03428 .03333 .03242 .03155 .03072 .02992 .02916

37 .04026 .03909 .03798 .03692 .03591 .03494 .03401 .03313 .03228 .03147

38 .04330 .04207 .04089 .03977 .03869 .03767 .03668 .03574 .03484 .03398

39 .04658 .04528 .04403 .04284 .04170 .04061 .03957 .03857 .03762 .03670

40 .05011 .04873 .04741 .04615 .04495 .04379 .04269 .04163 .04061 .03964

41 .05389 .05244 .05104 .04971 .04844 .04721 .04604 .04492 .04384 .04281

42 .05791 .05638 .05491 .05350 .05216 .05086 .04962 .04844 .04729 .04620

43 .06219 .06057 .05902 .05754 .05612 .05475 .05344 .05218 .05098 .04981

44 .06673 .06503 .06340 .06184 .06034 .05890 .05752 .05619 .05491 .05368

45 .07157 .06978 .06806 .06642 .06484 .06332 .06186 .06046 .05911 .05781

46 .07669 .07481 .07301 .07128 .06962 .06802 .06649 .06501 .06358 .06221

47 .08212 .08015 .07826 .07645 .07470 .07302 .07140 .06984 .06834 .06690

48 .08784 .08578 .08380 .08190 .08006 .07830 .07660 .07496 .07338 .07186

49 .09384 .09169 .08961 .08762 .08570 .08384 .08206 .08034 .07868 .07708

50 .10013 .09787 .09570 .09361 .09160 .08966 .08779 .08598 .08424 .08256

51 .10671 .10436 .10209 .09991 .09780 .09577 .09381 .09192 .09009 .08832

52 .11365 .11120 .10883 .10655 .10435 .10222 .10017 .09819 .09628 .09442

53 .12095 .11840 .11593 .11355 .11126 .10904 .10689 .10482 .10282 .10088

54 .12860 .12595 .12338 .12090 .11851 .11619 .11396 .11179 .10970 .10767

55 .13663 .13386 .13120 .12862 .12613 .12372 .12138 .11912 .11694 .11482

56 .14503 .14217 .13940 .13672 .13413 .13162 .12919 .12683 .12456 .12235

57 .15385 .15089 .14801 .14523 .14254 .13994 .13741 .13496 .13259 .13029

58 .16311 .16004 .15706 .15418 .15139 .14868 .14606 .14352 .14105 .13866

59 .17279 .16961 .16654 .16355 .16066 .15786 .15514 .15250 .14994 .14745

60 .18286 .17958 .17640 .17332 .17033 .16743 .16462 .16188 .15922 .15664

61 .19330 .18992 .18665 .18347 .18038 .17738 .17447 .17164 .16889 .16622

62 .20409 .20061 .19724 .19396 .19078 .18768 .18467 .18175 .17891 .17614

63 .21522 .21165 .20818 .20480 .20152 .19833 .19523 .19221 .18928 .18642

64 .22672 .22306 .21949 .21602 .21265 .20937 .20617 .20306 .20003 .19708

65 .23867 .23491 .23125 .22769 .22423 .22085 .21757 .21437 .21125 .20821

66 .25112 .24727 .24353 .23988 .23632 .23286 .22948 .22619 .22299 .21986

67 .26409 .26016 .25633 .25260 .24896 .24541 .24195 .23857 .23528 .23206

68 .27760 .27359 .26968 .26586 .26214 .25851 .25497 .25151 .24814 .24484

69 .29157 .28748 .28350 .27961 .27581 .27211 .26849 .26495 .26150 .25812

70 .30596 .30181 .29775 .29379 .28992 .28614 .28245 .27884 .27532 .27187

71 .32069 .31648 .31236 .30833 .30440 .30055 .29679 .29312 .28952 .28600

72 .33578 .33151 .32733 .32325 .31925 .31535 .31152 .30778 .30412 .30054

73 .35123 .34691 .34269 .33855 .33450 .33054 .32666 .32286 .31914 .31550

74 .36715 .36279 .35852 .35434 .35024 .34623 .34230 .33845 .33468 .33098

75 .38360 .37921 .37491 .37069 .36656 .36250 .35853 .35464 .35082 .34708

76 .40064 .39623 .39190 .38765 .38349 .37941 .37540 .37148 .36762 .36384

77 .41823 .41381 .40947 .40521 .40103 .39692 .39290 .38895 .38507 .38126

78 .43632 .43189 .42755 .42329 .41910 .41499 .41095 .40698 .40309 .39926

79 .45473 .45032 .44599 .44173 .43755 .43344 .42940 .42543 .42153 .41770

80 .47333 .46894 .46463 .46040 .45623 .45213 .44811 .44414 .44025 .43642

81 .49191 .48755 .48328 .47907 .47493 .47085 .46684 .46290 .45902 .45520

82 .51034 .50603 .50179 .49762 .49351 .48947 .48549 .48157 .47772 .47392

83 .52852 .52427 .52008 .51595 .51189 .50788 .50394 .50006 .49623 .49246

84 .54648 .54228 .53815 .53407 .53006 .52610 .52221 .51836 .51458 .51084

85 .56426 .56013 .55606 .55205 .54810 .54420 .54035 .53656 .53282 .52913

86 .58169 .57764 .57364 .56970 .56581 .56197 .55818 .55445 .55076 .54713

87 .59850 .59452 .59060 .58673 .58291 .57913 .57541 .57174 .56811 .56453

88 .61476 .61086 .60702 .60322 .59947 .59577 .59212 .58851 .58494 .58142

89 .63078 .62697 .62321 .61950 .61583 .61220 .60862 .60508 .60159 .59813

90 .64674 .64302 .63935 .63573 .63215 .62861 .62511 .62165 .61823 .61485

91 .66238 .65877 .65520 .65167 .64819 .64474 .64133 .63795 .63462 .63132

92 .67730 .67379 .67032 .66689 .66350 .66014 .65682 .65354 .65029 .64708

93 .69130 .68789 .68452 .68119 .67789 .67463 .67140 .66820 .66504 .66191

94 .70421 .70090 .69762 .69438 .69118 .68800 .68486 .68175 .67867 .67563

95 .71594 .71272 .70954 .70639 .70326 .70017 .69712 .69409 .69109 .68812

96 .72638 .72325 .72014 .71707 .71403 .71101 .70803 .70507 .70215 .69925

97 .73590 .73285 .72982 .72682 .72385 .72090 .71799 .71510 .71224 .70941

98 .74448 .74149 .73853 .73560 .73269 .72981 .72696 .72414 .72134 .71856

99 .75240 .74948 .74658 .74371 .74086 .73805 .73525 .73248 .72974 .72702

100 .75974 .75687 .75403 .75121 .74842 .74566 .74292 .74020 .73751 .73484

101 .76669 .76388 .76109 .75833 .75559 .75287 .75018 .74751 .74486 .74223

102 .77393 .77117 .76844 .76573 .76304 .76037 .75773 .75511 .75251 .74993

103 .78158 .77888 .77620 .77355 .77091 .76830 .76571 .76313 .76058 .75805

104 .79007 .78743 .78482 .78222 .77964 .77709 .77455 .77203 .76953 .76705

105 .80065 .79809 .79556 .79304 .79054 .78805 .78559 .78314 .78071 .77829

106 .81631 .81389 .81149 .80911 .80674 .80438 .80204 .79972 .79741 .79511

107 .83963 .83745 .83529 .83313 .83099 .82886 .82674 .82463 .82254 .82045

108 .87910 .87739 .87569 .87400 .87232 .87064 .86897 .86731 .86566 .86401

109 .94563 .94484 .94405 .94326 .94248 .94170 .94092 .94014 .93937 .93860

Table 80CNSMT—Applicable After April 30, 1989, and Before May 1, 1999

Age × 1( × ) Age × 1( × ) Age × 1( × )

(1) (2) (1) (2) (1) (2)

0 100000 37 95492 74 59279

1 98740 38 95317 75 56799

2 98648 39 95129 76 54239

3 98584 40 94926 77 51599

4 98535 41 94706 78 48878

5 98495 42 94465 79 46071

6 98459 43 94201 80 43180

7 98426 44 93913 81 40208

8 98396 45 93599 82 37172

9 98370 46 93256 83 34095

10 98347 47 92882 84 31012

11 98328 48 92472 85 27960

12 98309 49 92021 86 24961

13 98285 50 91526 87 22038

14 98248 51 90986 88 19235

15 98196 52 90402 89 16598

16 98129 53 89771 90 14154

17 98047 54 89087 91 11908

18 97953 55 88348 92 9863

19 97851 56 87551 93 8032

20 97741 57 86695 94 6424

21 97623 58 85776 95 5043

22 97499 59 84789 96 3884

23 97370 60 83726 97 2939

24 97240 61 82581 98 2185

25 97110 62 81348 99 1598

26 96982 63 80024 100 1150

27 96856 64 78609 101 815

28 96730 65 77107 102 570

29 96604 66 75520 103 393

30 96477 67 73846 104 267

31 96350 68 72082 105 179

32 96220 69 70218 106 119

33 96088 70 68248 107 78

34 95951 71 66165 108 51

35 95808 72 63972 109 33

36 95655 73 61673 110 0

(f) Valuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is after April 30,1999, and before May 1, 2009—(1) In general. Except as otherwise provided in § 20.2031-7(b) and § 20.7520-3(b) (pertaining to certain limitations on the use of prescribed tables), if the valuation date for the gross estate of the decedent is after April 30, 1999, and before May 1, 2009, the fair market value of annuities, life estates, terms of years, remainders, and reversionary interests is the present value of the interests determined by use of standard or special section 7520 actuarial factors and the valuation methodology described in § 20.2031-7(d). These factors are derived by using the appropriate section 7520 interest rate and, if applicable, the mortality component for the valuation date of the interest that is being valued. See §§ 20.7520-1 through 20.7520-4. See paragraph (f)(4) of this section for determination of the appropriate table for use in valuing these interests.

(2) Transitional rule. (i) If a decedent dies after April 30, 1999, and if on May 1, 1999, the decedent was mentally incompetent so that the disposition of the decedent's property could not be changed, and the decedent dies without having regained competency to dispose of the decedent's property or dies within 90 days of the date on which the decedent first regains competency, the fair market value of annuities, life estates, terms for years, remainders, and reversions included in the gross estate of the decedent is their present value determined either under this section or under the corresponding section applicable at the time the decedent became mentally incompetent, at the option of the decedent's executor. For example, see paragraph (d) of this section.

(ii) If a decedent dies after April 30, 1999, and before July 1, 1999, the fair market value of annuities, life estates, remainders, and reversions based on one or more measuring lives included in the gross estate of the decedent is their present value determined under this section by use of the section 7520 interest rate for the month in which the valuation date occurs (see §§ 20.7520-1(b) and 20.7520-2(a)(2)) and the appropriate actuarial tables under either paragraph (e)(4) or paragraph (f)(4) of this section, at the option of the decedent's executor.

(iii) For purposes of paragraphs (f)(2)(i) and (f)(2)(ii) of this section, where the decedent's executor is given the option to use the appropriate actuarial tables under either paragraph (e)(4) or paragraph (f)(4) of this section, the 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) Publications and actuarial computations by the Internal Revenue Service. Many standard actuarial factors not included in paragraph (f)(4) of this section or in § 20.2031-7(d)(6) are included in Internal Revenue Service Publication 1457, “Actuarial Values, Book Aleph,” (7-99). Publication 1457 also includes examples that illustrate how to compute many special factors for more unusual situations. Publication 1457 is no longer available for purchase from the Superintendent of Documents, United States Government Printing Office. However, pertinent factors in this publication may be obtained from: CC:PA:LPD:PR (IRS Publication 1457), Room 5205, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. If a special factor is required in the case of an actual decedent, the Internal Revenue Service may furnish the factor to the executor upon a request for a ruling. The request for a ruling must be accompanied by a recitation of the facts including a statement of the date of birth for each measuring life, the date of the decedent's death, any other applicable dates, and a copy of the will, trust, or other relevant documents. A request for a ruling must comply with the instructions for requesting a ruling published periodically in the Internal Revenue Bulletin (see §§ 601.201 and 601.601(d)(2)(ii)(b)) and include payment of the required user fee.

(4) Actuarial tables. Except as provided in § 20.7520-3(b) (pertaining to certain limitations on the use of prescribed tables), Life Table 90CM and Table S (Single life remainder factors applicable where the valuation date is after April 30, 1999, and before May 1, 2009), contained in this paragraph (f)(4), and Table B, Table J, and Table K set forth in § 20.2031-7(d)(6) must be used in the application of the provisions of this section when the section 7520 interest rate component is between 4.2 and 14 percent. Table S and Table 90CM are as follows:

(4) Actuarial Table S and Table 90CM where the valuation date is after April 30, 1999. Except as provided in § 20.7520-2(b) (pertaining to certain limitations on the use of prescribed tables), for determination of the present value of an interest that is dependent on the termination of a life interest, Table 90CM and Table S, single life remainder factors applicable where the valuation date is after April 30, 1999, contained in this paragraph (d)(7) (or Table S and Table 80CNSMT contained in § 20.2031-7A(e)(4) for valuation dates after April 30, 1989, and before May 1, 1999) and Table J and Table K contained in paragraph (d)(6) of this section, must be used in the application of the provisions of this section when the section 7520 interest rate component is between 4.2 and 14 percent.

Table S—Based on Life on Life Table 90CM Single Life Remainder Factors, Applicable After April 30, 1999, and Before May 1, 2009

[Interest rate]

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

0 .06752 .06130 .05586 .05109 .04691 .04322 .03998 .03711 .03458 .03233

1 .06137 .05495 .04932 .04438 .04003 .03620 .03283 .02985 .02721 .02487

2 .06325 .05667 .05088 .04580 .04132 .03737 .03388 .03079 .02806 .02563

3 .06545 .05869 .05275 .04752 .04291 .03883 .03523 .03203 .02920 .02668

4 .06784 .06092 .05482 .04944 .04469 .04048 .03676 .03346 .03052 .02791

5 .07040 .06331 .05705 .05152 .04662 .04229 .03845 .03503 .03199 .02928

6 .07310 .06583 .05941 .05372 .04869 .04422 .04025 .03672 .03357 .03076

7 .07594 .06849 .06191 .05607 .05089 .04628 .04219 .03854 .03528 .03236

8 .07891 .07129 .06453 .05853 .05321 .04846 .04424 .04046 .03709 .03407

9 .08203 .07423 .06731 .06115 .05567 .05079 .04643 .04253 .03904 .03592

10 .08532 .07734 .07024 .06392 .05829 .05326 .04877 .04474 .04114 .03790

11 .08875 .08059 .07331 .06683 .06104 .05587 .05124 .04709 .04336 .04002

12 .09233 .08398 .07653 .06989 .06394 .05862 .05385 .04957 .04572 .04226

13 .09601 .08748 .07985 .07304 .06693 .06146 .05655 .05214 .04816 .04458

14 .09974 .09102 .08322 .07624 .06997 .06435 .05929 .05474 .05064 .04694

15 .10350 .09460 .08661 .07946 .07303 .06725 .06204 .05735 .05312 .04930

16 .10728 .09818 .09001 .08268 .07608 .07014 .06479 .05996 .05559 .05164

17 .11108 .10179 .09344 .08592 .07916 .07306 .06755 .06257 .05807 .05399

18 .11494 .10545 .09691 .08921 .08227 .07601 .07034 .06521 .06057 .05636

19 .11889 .10921 .10047 .09259 .08548 .07904 .07322 .06794 .06315 .05880

20 .12298 .11310 .10417 .09610 .08881 .08220 .07622 .07078 .06584 .06135

21 .12722 .11713 .10801 .09976 .09228 .08550 .07935 .07375 .06866 .06403

22 .13159 .12130 .11199 .10354 .09588 .08893 .08260 .07685 .07160 .06682

23 .13613 .12563 .11612 .10748 .09964 .09250 .08601 .08009 .07468 .06975

24 .14084 .13014 .12043 .11160 .10357 .09625 .08958 .08349 .07793 .07284

25 .14574 .13484 .12493 .11591 .10768 .10018 .09334 .08708 .08135 .07611

26 .15084 .13974 .12963 .12041 .11199 .10431 .09728 .09085 .08496 .07956

27 .15615 .14485 .13454 .12513 .11652 .10865 .10144 .09484 .08878 .08322

28 .16166 .15016 .13965 .13004 .12124 .11319 .10580 .09901 .09279 .08706

29 .16737 .15567 .14497 .13516 .12617 .11792 .11035 .10339 .09699 .09109

30 .17328 .16138 .15048 .14047 .13129 .12286 .11510 .10796 .10138 .09532

31 .17938 .16728 .15618 .14599 .13661 .12799 .12004 .11272 .10597 .09974

32 .18568 .17339 .16210 .15171 .14214 .13333 .12520 .11769 .11076 .10435

33 .19220 .17972 .16824 .15766 .14790 .13889 .13058 .12289 .11578 .10920

34 .19894 .18627 .17460 .16383 .15388 .14468 .13618 .12831 .12102 .11426

35 .20592 .19307 .18121 .17025 .16011 .15073 .14204 .13399 .12652 .11958

36 .21312 .20010 .18805 .17691 .16658 .15701 .14814 .13990 .13225 .12514

37 .22057 .20737 .19514 .18382 .17331 .16356 .15450 .14608 .13825 .13096

38 .22827 .21490 .20251 .19100 .18031 .17038 .16113 .15253 .14452 .13705

39 .23623 .22270 .21013 .19845 .18759 .17747 .16805 .15927 .15108 .14344

40 .24446 .23078 .21805 .20620 .19516 .18487 .17527 .16631 .15795 .15013

41 .25298 .23915 .22626 .21425 .20305 .19259 .18282 .17368 .16514 .15715

42 .26178 .24782 .23478 .22262 .21125 .20062 .19069 .18138 .17267 .16450

43 .27087 .25678 .24360 .23129 .21977 .20898 .19888 .18941 .18053 .17220

44 .28025 .26603 .25273 .24027 .22860 .21766 .20740 .19777 .18873 .18023

45 .28987 .27555 .26212 .24953 .23772 .22664 .21622 .20644 .19724 .18858

46 .29976 .28533 .27179 .25908 .24714 .23591 .22536 .21542 .20606 .19725

47 .30987 .29535 .28171 .26889 .25682 .24546 .23476 .22468 .21518 .20621

48 .32023 .30563 .29190 .27897 .26678 .25530 .24447 .23425 .22460 .21549

49 .33082 .31615 .30234 .28931 .27702 .26543 .25447 .24412 .23434 .22509

50 .34166 .32694 .31306 .29995 .28756 .27586 .26479 .25432 .24441 .23502

51 .35274 .33798 .32404 .31085 .29838 .28658 .27541 .26482 .25479 .24528

52 .36402 .34924 .33525 .32200 .30946 .29757 .28630 .27561 .26547 .25584

53 .37550 .36070 .34668 .33339 .32078 .30882 .29746 .28667 .27643 .26669

54 .38717 .37237 .35833 .34500 .33234 .32031 .30888 .29801 .28766 .27782

55 .39903 .38424 .37019 .35683 .34413 .33205 .32056 .30961 .29918 .28925

56 .41108 .39631 .38227 .36890 .35617 .34405 .33250 .32149 .31099 .30097

57 .42330 .40857 .39455 .38118 .36844 .35629 .34469 .33363 .32306 .31297

58 .43566 .42098 .40699 .39364 .38089 .36873 .35710 .34600 .33538 .32522

59 .44811 .43351 .41956 .40623 .39350 .38133 .36968 .35855 .34789 .33768

60 .46066 .44613 .43224 .41896 .40624 .39408 .38243 .37127 .36058 .35033

61 .47330 .45887 .44505 .43182 .41914 .40699 .39535 .38418 .37347 .36318

62 .48608 .47175 .45802 .44485 .43223 .42011 .40848 .39732 .38660 .37629

63 .49898 .48478 .47115 .45807 .44550 .43343 .42184 .41069 .39997 .38966

64 .51200 .49793 .48442 .47143 .45895 .44694 .43539 .42427 .41357 .40326

65 .52512 .51121 .49782 .48495 .47255 .46062 .44912 .43805 .42738 .41709

66 .53835 .52461 .51137 .49862 .48634 .47449 .46307 .45206 .44143 .43118

67 .55174 .53818 .52511 .51250 .50034 .48860 .47727 .46633 .45576 .44556

68 .56524 .55188 .53899 .52654 .51452 .50291 .49168 .48083 .47034 .46020

69 .57882 .56568 .55299 .54071 .52885 .51737 .50627 .49552 .48513 .47506

70 .59242 .57951 .56703 .55495 .54325 .53193 .52096 .51034 .50004 .49007

71 .60598 .59332 .58106 .56918 .55767 .54651 .53569 .52520 .51503 .50516

72 .61948 .60707 .59504 .58338 .57206 .56108 .55043 .54009 .53004 .52029

73 .63287 .62073 .60895 .59751 .58640 .57561 .56513 .55495 .54505 .53543

74 .64621 .63435 .62282 .61162 .60073 .59015 .57985 .56984 .56009 .55061

75 .65953 .64796 .63671 .62575 .61510 .60473 .59463 .58480 .57523 .56591

76 .67287 .66160 .65063 .63995 .62954 .61940 .60952 .59989 .59050 .58135

77 .68622 .67526 .66459 .65419 .64404 .63415 .62450 .61509 .60590 .59694

78 .69954 .68892 .67856 .66845 .65858 .64895 .63955 .63036 .62140 .61264

79 .71278 .70250 .69246 .68265 .67308 .66372 .65457 .64563 .63690 .62836

80 .72581 .71588 .70618 .69668 .68740 .67833 .66945 .66077 .65227 .64396

81 .73857 .72899 .71962 .71045 .70147 .69268 .68408 .67566 .66741 .65933

82 .75101 .74178 .73274 .72389 .71522 .70672 .69840 .69024 .68225 .67441

83 .76311 .75423 .74553 .73700 .72864 .72044 .71240 .70451 .69678 .68919

84 .77497 .76645 .75809 .74988 .74183 .73393 .72618 .71857 .71110 .70377

85 .78665 .77848 .77047 .76260 .75487 .74728 .73982 .73250 .72530 .71823

86 .79805 .79025 .78258 .77504 .76764 .76036 .75320 .74617 .73925 .73245

87 .80904 .80159 .79427 .78706 .77998 .77301 .76615 .75940 .75277 .74624

88 .81962 .81251 .80552 .79865 .79188 .78521 .77865 .77220 .76584 .75958

89 .82978 .82302 .81636 .80980 .80335 .79699 .79072 .78455 .77847 .77248

90 .83952 .83309 .82676 .82052 .81437 .80831 .80234 .79645 .79064 .78492

91 .84870 .84260 .83658 .83064 .82479 .81902 .81332 .80771 .80217 .79671

92 .85716 .85136 .84563 .83998 .83441 .82891 .82348 .81812 .81283 .80761

93 .86494 .85942 .85396 .84858 .84326 .83801 .83283 .82771 .82266 .81767

94 .87216 .86690 .86170 .85657 .85149 .84648 .84153 .83664 .83181 .82704

95 .87898 .87397 .86902 .86412 .85928 .85450 .84977 .84510 .84049 .83592

96 .88537 .88060 .87587 .87121 .86659 .86203 .85751 .85305 .84864 .84427

97 .89127 .88672 .88221 .87775 .87335 .86898 .86467 .86040 .85618 .85200

98 .89680 .89245 .88815 .88389 .87968 .87551 .87138 .86730 .86326 .85926

99 .90217 .89803 .89393 .88987 .88585 .88187 .87793 .87402 .87016 .86633

100 .90738 .90344 .89953 .89567 .89183 .88804 .88428 .88056 .87687 .87322

101 .91250 .90876 .90504 .90137 .89772 .89412 .89054 .88699 .88348 .88000

102 .91751 .91396 .91045 .90696 .90350 .90007 .89668 .89331 .88997 .88666

103 .92247 .91912 .91579 .91249 .90922 .90598 .90276 .89957 .89640 .89326

104 .92775 .92460 .92148 .91839 .91532 .91227 .90924 .90624 .90326 .90031

105 .93290 .92996 .92704 .92415 .92127 .91841 .91558 .91276 .90997 .90719

106 .93948 .93680 .93415 .93151 .92889 .92628 .92370 .92113 .91857 .91604

107 .94739 .94504 .94271 .94039 .93808 .93579 .93351 .93124 .92899 .92675

108 .95950 .95767 .95585 .95404 .95224 .95045 .94867 .94689 .94512 .94336

109 .97985 .97893 .97801 .97710 .97619 .97529 .97438 .97348 .97259 .97170

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

0 .03034 .02857 .02700 .02559 .02433 .02321 .02220 .02129 .02047 .01973

1 .02279 .02094 .01929 .01782 .01650 .01533 .01427 .01331 .01246 .01168

2 .02347 .02155 .01983 .01829 .01692 .01569 .01458 .01358 .01268 .01187

3 .02444 .02243 .02065 .01905 .01761 .01632 .01516 .01412 .01317 .01232

4 .02558 .02349 .02163 .01996 .01846 .01712 .01590 .01481 .01382 .01292

5 .02686 .02469 .02275 .02101 .01945 .01804 .01677 .01562 .01458 .01364

6 .02825 .02600 .02398 .02217 .02053 .01906 .01773 .01653 .01544 .01445

7 .02976 .02742 .02532 .02343 .02172 .02019 .01880 .01754 .01640 .01536

8 .03137 .02894 .02675 .02479 .02301 .02140 .01995 .01864 .01744 .01635

9 .03311 .03059 .02832 .02627 .02442 .02274 .02122 .01985 .01859 .01745

10 .03499 .03237 .03001 .02788 .02595 .02420 .02262 .02118 .01987 .01867

11 .03700 .03428 .03183 .02961 .02760 .02578 .02413 .02262 .02125 .02000

12 .03913 .03632 .03377 .03146 .02937 .02748 .02575 .02418 .02275 .02144

13 .04135 .03843 .03579 .03339 .03122 .02924 .02744 .02580 .02431 .02294

14 .04359 .04057 .03783 .03534 .03308 .03102 .02915 .02744 .02587 .02444

15 .04584 .04270 .03986 .03728 .03493 .03279 .03083 .02905 .02742 .02593

16 .04806 .04482 .04187 .03919 .03674 .03452 .03248 .03063 .02892 .02736

17 .05029 .04692 .04387 .04108 .03855 .03623 .03411 .03218 .03040 .02877

18 .05253 .04905 .04588 .04299 .04036 .03795 .03574 .03373 .03187 .03017

19 .05484 .05124 .04796 .04496 .04222 .03972 .03742 .03532 .03339 .03161

20 .05726 .05354 .05013 .04702 .04418 .04158 .03919 .03700 .03498 .03313

21 .05980 .05595 .05242 .04920 .04625 .04354 .04105 .03877 .03667 .03473

22 .06246 .05847 .05482 .05147 .04841 .04559 .04301 .04063 .03844 .03642

23 .06524 .06112 .05734 .05387 .05069 .04777 .04508 .04260 .04032 .03821

24 .06819 .06392 .06001 .05642 .05312 .05008 .04728 .04470 .04232 .04012

25 .07131 .06690 .06285 .05913 .05570 .05255 .04964 .04695 .04447 .04218

26 .07460 .07005 .06586 .06200 .05845 .05518 .05215 .04936 .04677 .04438

27 .07810 .07340 .06907 .06508 .06140 .05800 .05485 .05195 .04925 .04676

28 .08179 .07693 .07246 .06833 .06451 .06098 .05772 .05469 .05189 .04929

29 .08566 .08065 .07603 .07176 .06780 .06414 .06075 .05761 .05469 .05198

30 .08973 .08456 .07978 .07536 .07127 .06748 .06396 .06069 .05766 .05483

31 .09398 .08865 .08372 .07915 .07491 .07098 .06733 .06394 .06078 .05785

32 .09843 .09294 .08785 .08313 .07875 .07468 .07089 .06737 .06409 .06103

33 .10310 .09745 .09220 .08732 .08279 .07858 .07466 .07100 .06759 .06441

34 .10799 .10217 .09676 .09173 .08705 .08269 .07862 .07483 .07129 .06798

35 .11314 .10715 .10157 .09638 .09155 .08704 .08283 .07890 .07522 .07179

36 .11852 .11236 .10662 .10127 .09628 .09162 .08726 .08319 .07938 .07581

37 .12416 .11783 .11193 .10641 .10126 .09645 .09194 .08772 .08377 .08006

38 .13009 .12359 .11751 .11183 .10652 .10155 .09689 .09253 .08843 .08459

39 .13629 .12962 .12338 .11753 .11206 .10693 .10212 .09761 .09337 .08938

40 .14281 .13597 .12955 .12355 .11791 .11262 .10766 .10299 .09860 .09447

41 .14966 .14264 .13606 .12989 .12409 .11864 .11352 .10870 .10417 .09989

42 .15685 .14966 .14291 .13657 .13061 .12500 .11972 .11475 .11006 .10564

43 .16437 .15702 .15010 .14360 .13747 .13171 .12627 .12115 .11631 .11174

44 .17224 .16472 .15764 .15098 .14469 .13876 .13317 .12789 .12290 .11819

45 .18042 .17274 .16550 .15867 .15223 .14615 .14040 .13496 .12982 .12496

46 .18893 .18110 .17370 .16671 .16011 .15387 .14796 .14238 .13708 .13207

47 .19775 .18975 .18220 .17505 .16830 .16190 .15584 .15010 .14466 .13950

48 .20688 .19873 .19102 .18373 .17682 .17027 .16406 .15817 .15258 .14727

49 .21633 .20804 .20018 .19274 .18568 .17898 .17262 .16658 .16084 .15539

50 .22612 .21769 .20969 .20210 .19490 .18805 .18155 .17536 .16948 .16388

51 .23625 .22769 .21955 .21182 .20448 .19749 .19084 .18452 .17849 .17275

52 .24669 .23799 .22973 .22186 .21438 .20726 .20047 .19400 .18784 .18196

53 .25742 .24861 .24022 .23222 .22461 .21735 .21043 .20383 .19753 .19151

54 .26845 .25952 .25101 .24290 .23516 .22777 .22072 .21399 .20756 .20140

55 .27978 .27074 .26212 .25389 .24604 .23853 .23136 .22450 .21793 .21166

56 .29140 .28227 .27355 .26522 .25725 .24963 .24233 .23535 .22867 .22227

57 .30333 .29411 .28529 .27686 .26879 .26106 .25365 .24656 .23976 .23324

58 .31551 .30621 .29731 .28878 .28061 .27278 .26528 .25807 .25116 .24453

59 .32790 .31854 .30956 .30095 .29269 .28477 .27716 .26986 .26284 .25610

60 .34050 .33107 .32202 .31334 .30500 .29699 .28929 .28190 .27478 .26794

61 .35331 .34384 .33473 .32598 .31757 .30948 .30170 .29422 .28701 .28007

62 .36639 .35688 .34772 .33892 .33044 .32229 .31443 .30687 .29958 .29255

63 .37974 .37020 .36101 .35216 .34363 .33542 .32750 .31986 .31250 .30539

64 .39334 .38378 .37456 .36568 .35711 .34884 .34087 .33317 .32574 .31857

65 .40718 .39761 .38838 .37947 .37087 .36257 .35455 .34681 .33932 .33208

66 .42128 .41172 .40249 .39357 .38496 .37663 .36858 .36079 .35326 .34597

67 .43569 .42616 .41694 .40803 .39941 .39107 .38299 .37518 .36761 .36028

68 .45038 .44089 .43170 .42281 .41419 .40585 .39777 .38994 .38235 .37499

69 .46531 .45587 .44672 .43786 .42927 .42094 .41286 .40503 .39743 .39006

70 .48040 .47103 .46194 .45312 .44456 .43626 .42820 .42038 .41278 .40540

71 .49558 .48629 .47727 .46851 .46000 .45174 .44371 .43591 .42832 .42095

72 .51082 .50162 .49268 .48399 .47554 .46733 .45934 .45157 .44401 .43666

73 .52607 .51697 .50813 .49952 .49114 .48299 .47506 .46733 .45981 .45249

74 .54139 .53241 .52367 .51515 .50686 .49879 .49092 .48325 .47578 .46849

75 .55683 .54798 .53936 .53095 .52276 .51477 .50698 .49938 .49197 .48474

76 .57243 .56373 .55524 .54696 .53888 .53100 .52330 .51579 .50846 .50130

77 .58819 .57965 .57132 .56318 .55523 .54747 .53988 .53247 .52523 .51815

78 .60408 .59572 .58755 .57957 .57177 .56414 .55668 .54939 .54225 .53527

79 .62001 .61184 .60385 .59604 .58840 .58092 .57360 .56644 .55943 .55256

80 .63582 .62786 .62007 .61244 .60497 .59765 .59048 .58347 .57659 .56985

81 .65142 .64367 .63608 .62864 .62135 .61421 .60721 .60034 .59361 .58701

82 .66673 .65920 .65182 .64458 .63748 .63052 .62368 .61698 .61041 .60395

83 .68175 .67444 .66728 .66024 .65334 .64656 .63991 .63338 .62696 .62066

84 .69657 .68950 .68256 .67574 .66904 .66246 .65599 .64964 .64340 .63727

85 .71128 .70446 .69775 .69116 .68467 .67830 .67204 .66587 .65982 .65386

86 .72576 .71919 .71272 .70636 .70010 .69394 .68789 .68193 .67606 .67029

87 .73981 .73349 .72726 .72114 .71511 .70917 .70333 .69757 .69190 .68632

88 .75342 .74735 .74137 .73548 .72968 .72396 .71833 .71279 .70732 .70194

89 .76658 .76076 .75503 .74938 .74381 .73832 .73290 .72757 .72231 .71712

90 .77928 .77371 .76823 .76281 .75748 .75221 .74702 .74190 .73684 .73186

91 .79131 .78600 .78075 .77557 .77046 .76542 .76044 .75553 .75068 .74589

92 .80246 .79737 .79235 .78740 .78250 .77767 .77290 .76818 .76353 .75893

93 .81274 .80788 .80307 .79832 .79363 .78899 .78441 .77989 .77542 .77100

94 .82232 .81766 .81306 .80850 .80401 .79956 .79517 .79082 .78653 .78228

95 .83141 .82695 .82254 .81818 .81387 .80961 .80539 .80122 .79710 .79302

96 .83996 .83569 .83147 .82729 .82316 .81907 .81503 .81103 .80707 .80315

97 .84787 .84378 .83973 .83573 .83176 .82784 .82396 .82012 .81632 .81255

98 .85530 .85138 .84750 .84366 .83985 .83609 .83236 .82867 .82502 .82140

99 .86255 .85880 .85508 .85140 .84776 .84415 .84057 .83703 .83353 .83005

100 .86960 .86601 .86246 .85894 .85546 .85200 .84858 .84519 .84183 .83849

101 .87655 .87313 .86974 .86638 .86305 .85975 .85648 .85324 .85003 .84684

102 .88338 .88012 .87689 .87369 .87052 .86738 .86426 .86116 .85809 .85505

103 .89015 .88706 .88399 .88095 .87793 .87494 .87197 .86903 .86611 .86321

104 .89737 .89446 .89157 .88871 .88586 .88304 .88024 .87745 .87469 .87195

105 .90443 .90170 .89898 .89628 .89360 .89094 .88830 .88568 .88307 .88049

106 .91351 .91101 .90852 .90605 .90359 .90115 .89873 .89632 .89392 .89154

107 .92452 .92230 .92010 .91791 .91573 .91356 .91141 .90927 .90714 .90502

108 .94161 .93987 .93814 .93641 .93469 .93298 .93128 .92958 .92790 .92622

109 .97081 .96992 .96904 .96816 .96729 .96642 .96555 .96468 .96382 .96296

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

0 .01906 .01845 .01790 .01740 .01694 .01652 .01613 .01578 .01546 .01516

1 .01098 .01034 .00977 .00924 .00876 .00833 .00793 .00756 .00722 .00691

2 .01113 .01046 .00986 .00930 .00880 .00834 .00791 .00753 .00717 .00684

3 .01155 .01084 .01020 .00962 .00909 .00860 .00816 .00775 .00737 .00702

4 .01211 .01137 .01069 .01008 .00952 .00900 .00853 .00810 .00770 .00733

5 .01279 .01201 .01130 .01065 .01006 .00952 .00902 .00856 .00814 .00775

6 .01356 .01274 .01199 .01131 .01068 .01011 .00959 .00910 .00865 .00824

7 .01442 .01356 .01277 .01205 .01140 .01079 .01023 .00972 .00925 .00881

8 .01536 .01446 .01363 .01287 .01218 .01154 .01096 .01041 .00991 .00945

9 .01641 .01546 .01460 .01380 .01307 .01240 .01178 .01120 .01068 .01019

10 .01758 .01659 .01567 .01484 .01407 .01336 .01270 .01210 .01154 .01103

11 .01886 .01781 .01686 .01598 .01517 .01442 .01373 .01310 .01251 .01196

12 .02024 .01915 .01814 .01721 .01636 .01558 .01485 .01419 .01357 .01299

13 .02168 .02054 .01948 .01851 .01762 .01679 .01603 .01533 .01467 .01407

14 .02313 .02193 .02083 .01981 .01887 .01801 .01721 .01646 .01578 .01514

15 .02456 .02330 .02214 .02107 .02009 .01918 .01834 .01756 .01684 .01617

16 .02593 .02462 .02340 .02229 .02126 .02030 .01942 .01860 .01785 .01714

17 .02728 .02590 .02463 .02346 .02238 .02138 .02046 .01960 .01880 .01806

18 .02861 .02717 .02584 .02462 .02348 .02243 .02146 .02056 .01972 .01894

19 .02998 .02847 .02708 .02580 .02461 .02351 .02249 .02154 .02066 .01984

20 .03142 .02984 .02839 .02704 .02580 .02465 .02357 .02258 .02165 .02079

21 .03295 .03130 .02978 .02837 .02706 .02585 .02473 .02368 .02271 .02180

22 .03455 .03283 .03124 .02976 .02839 .02712 .02594 .02484 .02382 .02286

23 .03626 .03446 .03279 .03124 .02981 .02847 .02723 .02608 .02500 .02400

24 .03809 .03620 .03446 .03283 .03133 .02993 .02863 .02741 .02628 .02522

25 .04005 .03808 .03625 .03456 .03298 .03151 .03014 .02887 .02768 .02656

26 .04216 .04010 .03819 .03641 .03476 .03322 .03178 .03044 .02919 .02802

27 .04444 .04229 .04029 .03843 .03670 .03508 .03357 .03217 .03085 .02962

28 .04687 .04463 .04254 .04059 .03877 .03708 .03550 .03402 .03263 .03133

29 .04946 .04712 .04493 .04289 .04099 .03922 .03756 .03600 .03455 .03318

30 .05221 .04976 .04748 .04534 .04335 .04149 .03975 .03812 .03659 .03515

31 .05511 .05255 .05017 .04794 .04585 .04390 .04208 .04037 .03876 .03725

32 .05818 .05551 .05302 .05069 .04851 .04647 .04455 .04276 .04107 .03948

33 .06144 .05866 .05606 .05363 .05135 .04921 .04720 .04532 .04355 .04188

34 .06489 .06200 .05928 .05674 .05436 .05212 .05002 .04805 .04619 .04444

35 .06857 .06555 .06273 .06007 .05758 .05524 .05304 .05097 .04902 .04718

36 .07246 .06932 .06638 .06361 .06101 .05856 .05626 .05409 .05205 .05012

37 .07659 .07332 .07025 .06737 .06466 .06210 .05969 .05742 .05528 .05325

38 .08098 .07758 .07439 .07138 .06855 .06588 .06336 .06099 .05874 .05662

39 .08563 .08210 .07878 .07565 .07270 .06992 .06729 .06480 .06245 .06023

40 .09059 .08692 .08347 .08021 .07714 .07423 .07149 .06889 .06643 .06411

41 .09586 .09206 .08848 .08509 .08189 .07886 .07600 .07329 .07072 .06828

42 .10147 .09753 .09381 .09029 .08696 .08381 .08083 .07800 .07531 .07277

43 .10742 .10334 .09948 .09583 .09237 .08909 .08598 .08304 .08024 .07758

44 .11373 .10950 .10551 .10172 .09813 .09472 .09148 .08841 .08549 .08272

45 .12035 .11599 .11185 .10792 .10420 .10066 .09730 .09410 .09106 .08817

46 .12732 .12281 .11853 .11447 .11061 .10694 .10345 .10013 .09696 .09395

47 .13460 .12995 .12553 .12133 .11733 .11353 .10991 .10646 .10317 .10004

48 .14223 .13743 .13287 .12853 .12439 .12046 .11671 .11313 .10972 .10646

49 .15020 .14526 .14056 .13608 .13181 .12774 .12385 .12015 .11661 .11322

50 .15855 .15347 .14862 .14401 .13960 .13540 .13138 .12754 .12388 .12037

51 .16727 .16205 .15707 .15232 .14777 .14344 .13929 .13532 .13153 .12789

52 .17634 .17098 .16587 .16097 .15630 .15183 .14755 .14345 .13953 .13577

53 .18576 .18027 .17501 .16999 .16518 .16057 .15616 .15194 .14789 .14400

54 .19552 .18990 .18451 .17935 .17441 .16968 .16514 .16078 .15661 .15260

55 .20564 .19989 .19437 .18908 .18402 .17915 .17449 .17001 .16571 .16157

56 .21613 .21025 .20461 .19919 .19400 .18901 .18422 .17962 .17519 .17093

57 .22698 .22098 .21522 .20968 .20436 .19925 .19434 .18961 .18507 .18069

58 .23816 .23204 .22616 .22051 .21507 .20984 .20481 .19996 .19530 .19080

59 .24962 .24339 .23740 .23163 .22608 .22073 .21558 .21062 .20584 .20123

60 .26136 .25502 .24892 .24304 .23738 .23192 .22666 .22158 .21669 .21196

61 .27339 .26695 .26075 .25477 .24900 .24343 .23806 .23288 .22787 .22304

62 .28578 .27925 .27295 .26687 .26100 .25533 .24985 .24456 .23945 .23451

63 .29854 .29192 .28553 .27935 .27339 .26762 .26205 .25666 .25145 .24641

64 .31164 .30494 .29846 .29221 .28615 .28030 .27463 .26915 .26384 .25870

65 .32508 .31831 .31177 .30543 .29930 .29336 .28761 .28203 .27663 .27140

66 .33891 .33208 .32547 .31906 .31285 .30684 .30101 .29536 .28987 .28456

67 .35318 .34630 .33963 .33316 .32689 .32081 .31491 .30918 .30363 .29823

68 .36785 .36093 .35422 .34770 .34138 .33524 .32928 .32349 .31787 .31240

69 .38290 .37595 .36920 .36265 .35628 .35009 .34408 .33824 .33256 .32703

70 .39823 .39127 .38450 .37791 .37151 .36529 .35924 .35335 .34762 .34204

71 .41378 .40681 .40003 .39343 .38701 .38076 .37467 .36875 .36298 .35736

72 .42950 .42253 .41575 .40914 .40271 .39644 .39034 .38438 .37858 .37293

73 .44535 .43840 .43162 .42502 .41858 .41231 .40619 .40022 .39440 .38872

74 .46139 .45446 .44771 .44112 .43469 .42842 .42230 .41632 .41049 .40479

75 .47769 .47080 .46408 .45752 .45111 .44485 .43874 .43277 .42693 .42123

76 .49430 .48747 .48079 .47427 .46790 .46167 .45558 .44963 .44380 .43811

77 .51123 .50447 .49786 .49139 .48506 .47888 .47282 .46690 .46111 .45543

78 .52845 .52177 .51523 .50884 .50257 .49645 .49044 .48457 .47881 .47317

79 .54584 .53926 .53282 .52650 .52032 .51426 .50833 .50251 .49681 .49122

80 .56325 .55678 .55044 .54423 .53813 .53216 .52630 .52056 .51492 .50939

81 .58054 .57419 .56797 .56186 .55587 .54999 .54422 .53856 .53300 .52754

82 .59762 .59140 .58530 .57931 .57343 .56766 .56198 .55641 .55094 .54557

83 .61448 .60840 .60243 .59657 .59081 .58515 .57958 .57411 .56874 .56346

84 .63124 .62531 .61949 .61376 .60813 .60259 .59715 .59179 .58652 .58134

85 .64800 .64224 .63657 .63099 .62550 .62010 .61478 .60955 .60441 .59934

86 .66461 .65902 .65351 .64810 .64276 .63751 .63233 .62724 .62222 .61728

87 .68083 .67541 .67008 .66483 .65965 .65455 .64953 .64458 .63970 .63489

88 .69663 .69140 .68624 .68116 .67615 .67121 .66634 .66154 .65680 .65213

89 .71201 .70696 .70199 .69708 .69224 .68747 .68276 .67811 .67353 .66900

90 .72694 .72209 .71730 .71257 .70791 .70330 .69876 .69427 .68984 .68547

91 .74117 .73650 .73190 .72735 .72286 .71842 .71404 .70972 .70545 .70123

92 .75439 .74991 .74548 .74110 .73678 .73251 .72829 .72412 .72000 .71593

93 .76664 .76233 .75806 .75385 .74969 .74557 .74150 .73748 .73350 .72957

94 .77809 .77394 .76983 .76578 .76177 .75780 .75388 .75000 .74616 .74237

95 .78899 .78500 .78106 .77715 .77329 .76947 .76569 .76195 .75826 .75460

96 .79928 .79544 .79165 .78790 .78418 .78050 .77686 .77326 .76970 .76617

97 .80883 .80514 .80149 .79787 .79430 .79075 .78725 .78377 .78033 .77693

98 .81781 .81427 .81075 .80727 .80382 .80041 .79703 .79368 .79036 .78708

99 .82661 .82320 .81982 .81648 .81316 .80988 .80662 .80340 .80020 .79704

100 .83519 .83192 .82868 .82547 .82228 .81913 .81600 .81290 .80982 .80678

101 .84368 .84055 .83744 .83437 .83131 .82829 .82529 .82231 .81936 .81643

102 .85203 .84904 .84607 .84313 .84021 .83731 .83444 .83159 .82876 .82596

103 .86034 .85748 .85465 .85184 .84906 .84629 .84355 .84082 .83812 .83544

104 .86923 .86653 .86385 .86119 .85855 .85593 .85333 .85074 .84818 .84563

105 .87792 .87537 .87283 .87032 .86782 .86534 .86287 .86042 .85799 .85557

106 .88918 .88683 .88450 .88218 .87987 .87758 .87530 .87304 .87079 .86855

107 .90291 .90082 .89873 .89666 .89460 .89255 .89051 .88849 .88647 .88447

108 .92455 .92288 .92123 .91958 .91794 .91630 .91468 .91306 .91145 .90984

109 .96211 .96125 .96041 .95956 .95872 .95788 .95704 .95620 .95537 .95455

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

0 .01488 .01463 .01439 .01417 .01396 .01377 .01359 .01343 .01327 .01312

1 .00662 .00636 .00612 .00589 .00568 .00548 .00530 .00513 .00497 .00482

2 .00654 .00626 .00600 .00576 .00554 .00533 .00514 .00496 .00479 .00463

3 .00670 .00641 .00613 .00588 .00564 .00542 .00522 .00502 .00484 .00468

4 .00699 .00668 .00639 .00612 .00587 .00563 .00542 .00521 .00502 .00484

5 .00739 .00706 .00675 .00646 .00620 .00595 .00571 .00550 .00529 .00510

6 .00786 .00751 .00718 .00687 .00659 .00633 .00608 .00585 .00563 .00543

7 .00841 .00803 .00769 .00736 .00706 .00678 .00652 .00627 .00604 .00582

8 .00902 .00863 .00826 .00791 .00759 .00730 .00702 .00675 .00651 .00628

9 .00973 .00931 .00892 .00856 .00822 .00790 .00760 .00733 .00706 .00682

10 .01055 .01010 .00969 .00930 .00894 .00861 .00829 .00799 .00772 .00746

11 .01146 .01099 .01055 .01014 .00976 .00940 .00907 .00875 .00846 .00818

12 .01246 .01196 .01150 .01106 .01066 .01028 .00993 .00960 .00928 .00899

13 .01351 .01298 .01249 .01204 .01161 .01121 .01084 .01049 .01016 .00985

14 .01455 .01400 .01348 .01300 .01255 .01213 .01173 .01136 .01102 .01069

15 .01555 .01497 .01443 .01392 .01345 .01300 .01259 .01220 .01183 .01148

16 .01648 .01587 .01530 .01477 .01427 .01380 .01336 .01295 .01257 .01220

17 .01737 .01673 .01612 .01556 .01504 .01455 .01408 .01365 .01324 .01286

18 .01822 .01754 .01691 .01632 .01576 .01525 .01476 .01430 .01387 .01347

19 .01908 .01837 .01770 .01708 .01650 .01595 .01544 .01495 .01450 .01407

20 .01999 .01924 .01854 .01788 .01726 .01669 .01615 .01564 .01516 .01471

21 .02096 .02017 .01943 .01874 .01809 .01748 .01691 .01637 .01586 .01539

22 .02197 .02114 .02036 .01963 .01895 .01830 .01770 .01713 .01660 .01610

23 .02306 .02218 .02136 .02059 .01987 .01919 .01855 .01795 .01739 .01686

24 .02424 .02331 .02245 .02163 .02087 .02016 .01948 .01885 .01825 .01769

25 .02552 .02455 .02364 .02278 .02197 .02122 .02051 .01984 .01920 .01861

26 .02692 .02589 .02493 .02403 .02318 .02238 .02162 .02091 .02025 .01961

27 .02846 .02738 .02636 .02541 .02451 .02367 .02287 .02212 .02141 .02074

28 .03012 .02898 .02791 .02690 .02595 .02506 .02422 .02342 .02267 .02196

29 .03190 .03070 .02957 .02851 .02751 .02656 .02567 .02483 .02404 .02329

30 .03381 .03254 .03135 .03023 .02917 .02817 .02723 .02634 .02551 .02471

31 .03583 .03450 .03324 .03206 .03094 .02989 .02890 .02796 .02707 .02623

32 .03799 .03659 .03527 .03402 .03284 .03173 .03068 .02968 .02874 .02785

33 .04031 .03883 .03744 .03612 .03488 .03371 .03260 .03155 .03055 .02961

34 .04279 .04123 .03976 .03838 .03707 .03583 .03465 .03354 .03249 .03149

35 .04545 .04382 .04227 .04081 .03943 .03812 .03688 .03571 .03459 .03354

36 .04830 .04658 .04495 .04341 .04196 .04058 .03927 .03803 .03685 .03573

37 .05134 .04953 .04782 .04620 .04467 .04321 .04183 .04052 .03928 .03809

38 .05462 .05272 .05092 .04921 .04760 .04606 .04461 .04322 .04191 .04066

39 .05812 .05613 .05424 .05245 .05075 .04913 .04760 .04614 .04475 .04343

40 .06190 .05981 .05782 .05594 .05415 .05245 .05083 .04929 .04783 .04643

41 .06597 .06378 .06170 .05972 .05784 .05605 .05435 .05272 .05118 .04970

42 .07035 .06806 .06587 .06380 .06182 .05994 .05815 .05644 .05481 .05326

43 .07505 .07265 .07036 .06818 .06611 .06414 .06225 .06045 .05874 .05710

44 .08008 .07757 .07518 .07290 .07072 .06865 .06667 .06478 .06298 .06125

45 .08542 .08279 .08029 .07791 .07563 .07346 .07138 .06940 .06750 .06569

46 .09108 .08834 .08573 .08324 .08085 .07858 .07640 .07432 .07233 .07043

47 .09705 .09419 .09147 .08886 .08637 .08399 .08172 .07954 .07745 .07545

48 .10335 .10038 .09754 .09482 .09222 .08973 .08735 .08507 .08288 .08078

49 .10999 .10690 .10394 .10111 .09840 .09581 .09332 .09093 .08864 .08644

50 .11701 .11380 .11073 .10778 .10496 .10225 .09965 .09716 .09477 .09247

51 .12441 .12108 .11789 .11482 .11189 .10907 .10636 .10376 .10126 .09886

52 .13217 .12871 .12540 .12222 .11916 .11623 .11341 .11071 .10810 .10560

53 .14028 .13670 .13327 .12997 .12680 .12375 .12082 .11801 .11529 .11268

54 .14875 .14505 .14150 .13808 .13480 .13163 .12859 .12566 .12284 .12012

55 .15760 .15378 .15011 .14657 .14317 .13989 .13674 .13370 .13077 .12794

56 .16684 .16290 .15911 .15546 .15194 .14855 .14528 .14213 .13909 .13615

57 .17648 .17242 .16851 .16474 .16111 .15760 .15422 .15096 .14781 .14477

58 .18647 .18229 .17827 .17438 .17064 .16702 .16353 .16015 .15689 .15374

59 .19678 .19249 .18835 .18435 .18049 .17676 .17316 .16968 .16631 .16305

60 .20740 .20300 .19875 .19464 .19066 .18682 .18311 .17952 .17604 .17268

61 .21837 .21385 .20949 .20527 .20119 .19724 .19341 .18971 .18613 .18266

62 .22973 .22511 .22064 .21631 .21212 .20807 .20414 .20033 .19664 .19306

63 .24152 .23680 .23222 .22779 .22350 .21934 .21530 .21139 .20760 .20392

64 .25372 .24890 .24422 .23969 .23529 .23103 .22690 .22289 .21899 .21521

65 .26633 .26141 .25664 .25201 .24752 .24316 .23893 .23482 .23083 .22695

66 .27940 .27439 .26953 .26481 .26023 .25577 .25145 .24724 .24316 .23918

67 .29299 .28790 .28296 .27815 .27348 .26894 .26453 .26024 .25606 .25200

68 .30709 .30193 .29691 .29202 .28728 .28265 .27816 .27378 .26952 .26537

69 .32166 .31643 .31134 .30639 .30157 .29687 .29230 .28785 .28351 .27928

70 .33661 .33133 .32618 .32116 .31628 .31152 .30688 .30235 .29794 .29364

71 .35188 .34654 .34134 .33627 .33133 .32651 .32181 .31722 .31275 .30838

72 .36742 .36204 .35679 .35168 .34668 .34181 .33706 .33241 .32788 .32345

73 .38317 .37776 .37248 .36733 .36229 .35738 .35257 .34788 .34330 .33882

74 .39923 .39380 .38849 .38330 .37823 .37328 .36844 .36370 .35908 .35455

75 .41566 .41021 .40489 .39968 .39459 .38961 .38474 .37997 .37531 .37074

76 .43254 .42709 .42176 .41655 .41144 .40645 .40156 .39677 .39208 .38749

77 .44988 .44444 .43912 .43391 .42880 .42380 .41891 .41411 .40940 .40479

78 .46765 .46224 .45694 .45174 .44665 .44166 .43677 .43197 .42726 .42265

79 .48574 .48037 .47510 .46993 .46487 .45990 .45502 .45024 .44554 .44094

80 .50397 .49865 .49343 .48830 .48327 .47834 .47349 .46873 .46406 .45947

81 .52219 .51693 .51176 .50669 .50171 .49682 .49201 .48729 .48265 .47809

82 .54029 .53510 .53000 .52499 .52007 .51523 .51047 .50580 .50120 .49667

83 .55826 .55315 .54813 .54319 .53834 .53356 .52886 .52424 .51969 .51522

84 .57624 .57123 .56629 .56144 .55666 .55195 .54732 .54277 .53828 .53386

85 .59435 .58944 .58460 .57984 .57516 .57054 .56599 .56151 .55710 .55275

86 .61241 .60762 .60289 .59824 .59365 .58913 .58468 .58029 .57596 .57170

87 .63015 .62548 .62087 .61633 .61185 .60744 .60309 .59880 .59456 .59039

88 .64753 .64299 .63851 .63409 .62973 .62543 .62118 .61700 .61287 .60879

89 .66454 .66013 .65579 .65150 .64726 .64308 .63895 .63488 .63086 .62689

90 .68115 .67689 .67268 .66853 .66442 .66037 .65637 .65241 .64851 .64465

91 .69706 .69294 .68887 .68486 .68089 .67696 .67309 .66925 .66547 .66173

92 .71190 .70792 .70399 .70011 .69627 .69247 .68872 .68501 .68134 .67771

93 .72569 .72184 .71804 .71429 .71057 .70689 .70326 .69967 .69611 .69259

94 .73861 .73490 .73123 .72759 .72400 .72044 .71692 .71344 .71000 .70659

95 .75097 .74739 .74384 .74033 .73686 .73342 .73002 .72665 .72331 .72001

96 .76267 .75922 .75579 .75240 .74905 .74572 .74243 .73917 .73595 .73275

97 .77356 .77022 .76691 .76363 .76039 .75718 .75399 .75084 .74772 .74463

98 .78382 .78059 .77740 .77423 .77110 .76799 .76491 .76186 .75884 .75584

99 .79390 .79079 .78771 .78465 .78162 .77862 .77565 .77270 .76978 .76688

100 .80376 .80076 .79779 .79485 .79193 .78904 .78617 .78333 .78051 .77771

101 .81353 .81066 .80780 .80497 .80217 .79938 .79662 .79388 .79117 .78847

102 .82318 .82042 .81768 .81496 .81227 .80960 .80694 .80431 .80170 .79911

103 .83278 .83014 .82752 .82491 .82233 .81977 .81723 .81470 .81220 .80971

104 .84310 .84059 .83810 .83563 .83317 .83073 .82831 .82591 .82352 .82115

105 .85318 .85079 .84843 .84607 .84374 .84142 .83911 .83682 .83455 .83229

106 .86633 .86413 .86193 .85975 .85758 .85543 .85329 .85116 .84904 .84694

107 .88247 .88049 .87852 .87656 .87460 .87266 .87073 .86881 .86690 .86500

108 .90825 .90666 .90507 .90350 .90193 .90037 .89881 .89727 .89572 .89419

109 .95372 .95290 .95208 .95126 .95045 .94964 .94883 .94803 .94723 .94643

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

0 .01298 .01285 .01273 .01261 .01250 .01240 .01230 .01221 .01212 .01203

1 .00468 .00455 .00443 .00431 .00420 .00410 .00400 .00391 .00382 .00374

2 .00448 .00435 .00421 .00409 .00398 .00387 .00376 .00366 .00357 .00348

3 .00452 .00437 .00423 .00410 .00398 .00386 .00375 .00365 .00355 .00345

4 .00468 .00452 .00437 .00423 .00410 .00397 .00386 .00375 .00364 .00354

5 .00493 .00476 .00460 .00445 .00431 .00418 .00405 .00393 .00382 .00371

6 .00524 .00506 .00489 .00473 .00458 .00444 .00430 .00418 .00406 .00394

7 .00562 .00543 .00525 .00508 .00492 .00477 .00462 .00449 .00436 .00423

8 .00606 .00586 .00566 .00548 .00531 .00515 .00499 .00485 .00471 .00458

9 .00659 .00637 .00616 .00597 .00579 .00561 .00545 .00529 .00514 .00500

10 .00721 .00698 .00676 .00655 .00636 .00617 .00600 .00583 .00567 .00552

11 .00792 .00767 .00744 .00722 .00701 .00682 .00663 .00645 .00628 .00612

12 .00871 .00845 .00821 .00797 .00775 .00754 .00735 .00716 .00698 .00681

13 .00955 .00928 .00902 .00877 .00854 .00831 .00810 .00790 .00771 .00753

14 .01038 .01009 .00981 .00955 .00930 .00907 .00885 .00864 .00843 .00824

15 .01116 .01085 .01056 .01028 .01002 .00977 .00954 .00932 .00910 .00890

16 .01186 .01153 .01123 .01094 .01066 .01040 .01015 .00992 .00969 .00948

17 .01250 .01215 .01183 .01152 .01124 .01096 .01070 .01045 .01022 .00999

18 .01308 .01272 .01238 .01206 .01175 .01147 .01119 .01093 .01068 .01044

19 .01367 .01329 .01293 .01259 .01227 .01196 .01167 .01140 .01113 .01088

20 .01428 .01388 .01350 .01314 .01280 .01248 .01217 .01188 .01161 .01134

21 .01494 .01451 .01411 .01373 .01337 .01303 .01271 .01240 .01211 .01183

22 .01562 .01517 .01475 .01435 .01397 .01361 .01326 .01294 .01263 .01233

23 .01635 .01588 .01543 .01501 .01460 .01422 .01386 .01351 .01319 .01287

24 .01716 .01665 .01618 .01573 .01530 .01489 .01451 .01415 .01380 .01347

25 .01804 .01751 .01701 .01653 .01608 .01565 .01524 .01485 .01448 .01413

26 .01902 .01845 .01792 .01741 .01693 .01648 .01604 .01563 .01524 .01487

27 .02011 .01951 .01895 .01841 .01790 .01742 .01696 .01652 .01610 .01571

28 .02129 .02066 .02006 .01949 .01895 .01844 .01795 .01748 .01704 .01662

29 .02258 .02191 .02127 .02067 .02009 .01955 .01903 .01853 .01806 .01762

30 .02396 .02325 .02257 .02193 .02132 .02074 .02019 .01966 .01916 .01869

31 .02543 .02467 .02396 .02328 .02263 .02201 .02143 .02087 .02034 .01983

32 .02701 .02621 .02545 .02472 .02404 .02338 .02276 .02217 .02160 .02106

33 .02871 .02786 .02706 .02629 .02556 .02487 .02420 .02357 .02297 .02240

34 .03054 .02964 .02879 .02797 .02720 .02646 .02576 .02509 .02445 .02383

35 .03253 .03158 .03067 .02981 .02898 .02820 .02745 .02674 .02606 .02541

36 .03467 .03366 .03269 .03178 .03090 .03007 .02928 .02852 .02779 .02710

37 .03697 .03590 .03488 .03391 .03298 .03209 .03125 .03044 .02967 .02893

38 .03947 .03833 .03725 .03622 .03524 .03430 .03340 .03254 .03172 .03094

39 .04217 .04096 .03982 .03873 .03768 .03669 .03573 .03482 .03395 .03312

40 .04510 .04383 .04262 .04146 .04035 .03930 .03828 .03732 .03639 .03550

41 .04830 .04695 .04567 .04445 .04327 .04215 .04108 .04005 .03907 .03812

42 .05177 .05035 .04900 .04770 .04646 .04527 .04413 .04304 .04200 .04100

43 .05553 .05404 .05261 .05123 .04992 .04866 .04746 .04630 .04520 .04413

44 .05960 .05802 .05651 .05506 .05368 .05235 .05107 .04985 .04867 .04754

45 .06395 .06229 .06069 .05917 .05770 .05630 .05495 .05365 .05241 .05121

46 .06860 .06685 .06517 .06356 .06202 .06053 .05911 .05774 .05643 .05516

47 .07353 .07169 .06992 .06823 .06660 .06504 .06353 .06209 .06070 .05936

48 .07877 .07684 .07498 .07320 .07149 .06984 .06826 .06673 .06527 .06385

49 .08433 .08231 .08036 .07849 .07669 .07495 .07329 .07168 .07013 .06864

50 .09026 .08814 .08609 .08413 .08224 .08042 .07867 .07698 .07535 .07378

51 .09655 .09433 .09219 .09013 .08815 .08624 .08440 .08262 .08091 .07926

52 .10318 .10086 .09863 .09647 .09439 .09239 .09046 .08860 .08680 .08506

53 .11017 .10774 .10541 .10315 .10098 .09888 .09686 .09491 .09302 .09120

54 .11750 .11498 .11254 .11019 .10792 .10572 .10361 .10156 .09958 .09767

55 .12522 .12258 .12005 .11759 .11522 .11294 .11072 .10859 .10652 .10451

56 .13332 .13059 .12794 .12539 .12292 .12054 .11823 .11599 .11383 .11174

57 .14183 .13899 .13624 .13359 .13102 .12853 .12613 .12380 .12154 .11936

58 .15070 .14775 .14490 .14215 .13948 .13689 .13439 .13197 .12962 .12734

59 .15990 .15685 .15389 .15103 .14826 .14558 .14298 .14046 .13801 .13564

60 .16942 .16626 .16321 .16024 .15737 .15459 .15189 .14927 .14673 .14426

61 .17929 .17603 .17287 .16981 .16684 .16395 .16115 .15844 .15580 .15324

62 .18960 .18623 .18297 .17980 .17673 .17375 .17085 .16803 .16530 .16264

63 .20035 .19688 .19352 .19025 .18708 .18400 .18100 .17809 .17525 .17250

64 .21154 .20797 .20451 .20114 .19787 .19469 .19159 .18859 .18566 .18281

65 .22318 .21951 .21595 .21249 .20912 .20584 .20265 .19955 .19652 .19358

66 .23532 .23156 .22790 .22434 .22088 .21751 .21422 .21102 .20791 .20487

67 .24804 .24419 .24044 .23679 .23324 .22977 .22640 .22311 .21990 .21678

68 .26133 .25740 .25356 .24983 .24618 .24263 .23917 .23579 .23250 .22929

69 .27516 .27114 .26723 .26341 .25969 .25605 .25251 .24905 .24567 .24237

70 .28945 .28536 .28137 .27747 .27367 .26996 .26633 .26279 .25934 .25596

71 .30412 .29996 .29590 .29193 .28806 .28427 .28057 .27696 .27343 .26998

72 .31913 .31491 .31078 .30675 .30281 .29895 .29519 .29150 .28790 .28438

73 .33444 .33016 .32597 .32188 .31788 .31396 .31013 .30638 .30271 .29913

74 .35012 .34579 .34155 .33741 .33335 .32938 .32549 .32168 .31795 .31430

75 .36628 .36190 .35762 .35343 .34932 .34530 .34136 .33750 .33372 .33001

76 .38299 .37858 .37427 .37004 .36589 .36183 .35784 .35394 .35011 .34636

77 .40028 .39585 .39151 .38725 .38307 .37898 .37496 .37103 .36716 .36337

78 .41812 .41368 .40933 .40506 .40086 .39675 .39271 .38874 .38485 .38103

79 .43641 .43198 .42762 .42334 .41914 .41502 .41096 .40698 .40308 .39924

80 .45496 .45054 .44619 .44192 .43772 .43360 .42954 .42556 .42164 .41779

81 .47360 .46920 .46487 .46061 .45643 .45231 .44827 .44429 .44038 .43653

82 .49223 .48785 .48355 .47932 .47516 .47106 .46703 .46307 .45916 .45532

83 .51081 .50648 .50221 .49802 .49388 .48982 .48581 .48187 .47799 .47416

84 .52951 .52523 .52101 .51686 .51277 .50874 .50477 .50086 .49701 .49321

85 .54847 .54425 .54009 .53600 .53196 .52798 .52406 .52019 .51638 .51262

86 .56749 .56335 .55926 .55523 .55126 .54734 .54348 .53966 .53591 .53220

87 .58627 .58221 .57820 .57425 .57035 .56650 .56270 .55895 .55526 .55161

88 .60477 .60079 .59688 .59301 .58919 .58542 .58170 .57802 .57439 .57081

89 .62297 .61909 .61527 .61149 .60776 .60408 .60044 .59685 .59330 .58979

90 .64084 .63707 .63335 .62968 .62604 .62246 .61891 .61540 .61194 .60851

91 .65803 .65437 .65076 .64719 .64366 .64017 .63672 .63330 .62993 .62659

92 .67412 .67058 .66707 .66360 .66017 .65678 .65342 .65010 .64682 .64357

93 .68911 .68567 .68227 .67890 .67557 .67227 .66901 .66578 .66258 .65942

94 .70321 .69988 .69657 .69330 .69006 .68686 .68369 .68055 .67744 .67437

95 .71674 .71351 .71031 .70713 .70399 .70088 .69781 .69476 .69174 .68875

96 .72959 .72646 .72335 .72028 .71724 .71422 .71123 .70828 .70534 .70244

97 .74156 .73853 .73552 .73254 .72959 .72666 .72376 .72089 .71804 .71522

98 .75287 .74993 .74702 .74413 .74126 .73842 .73561 .73282 .73006 .72732

99 .76401 .76117 .75834 .75555 .75277 .75002 .74730 .74459 .74191 .73926

100 .77494 .77219 .76946 .76676 .76408 .76142 .75878 .75616 .75357 .75099

101 .78580 .78315 .78052 .77791 .77532 .77275 .77021 .76768 .76517 .76268

102 .79654 .79399 .79146 .78894 .78645 .78397 .78152 .77908 .77666 .77426

103 .80724 .80479 .80236 .79994 .79755 .79517 .79280 .79046 .78813 .78582

104 .81879 .81646 .81413 .81183 .80954 .80726 .80501 .80276 .80054 .79832

105 .83005 .82782 .82560 .82340 .82121 .81904 .81688 .81474 .81260 .81049

106 .84485 .84277 .84071 .83866 .83662 .83459 .83257 .83057 .82857 .82659

107 .86311 .86124 .85937 .85751 .85566 .85382 .85199 .85017 .84835 .84655

108 .89266 .89114 .88963 .88812 .88662 .88513 .88364 .88216 .88068 .87922

109 .94563 .94484 .94405 .94326 .94248 .94170 .94092 .94014 .93937 .93860

Table 90CM—Applicable After April 30, 1999, and Before May 1, 2009

Age × (1) l(x) (2) Age × (1) l(x) (2) Age × (1) l(x) (2)

0 100000 37 95969 74 62852

1 99064 38 95780 75 60449

2 98992 39 95581 76 57955

3 98944 40 95373 77 55373

4 98907 41 95156 78 52704

5 98877 42 94928 79 49943

6 98850 43 94687 80 47084

7 98826 44 94431 81 44129

8 98803 45 94154 82 41091

9 98783 46 93855 83 37994

10 98766 47 93528 84 34876

11 98750 48 93173 85 31770

12 98734 49 92787 86 28687

13 98713 50 92370 87 25638

14 98681 51 91918 88 22658

15 98635 52 91424 89 19783

16 98573 53 90885 90 17046

17 98497 54 90297 91 14466

18 98409 55 89658 92 12066

19 98314 56 88965 93 9884

20 98215 57 88214 94 7951

21 98113 58 87397 95 6282

22 98006 59 86506 96 4868

23 97896 60 85537 97 3694

24 97784 61 84490 98 2745

25 97671 62 83368 99 1999

26 97556 63 82169 100 1424

27 97441 64 80887 101 991

28 97322 65 79519 102 672

29 97199 66 78066 103 443

30 97070 67 76531 104 284

31 96934 68 74907 105 175

32 96791 69 73186 106 105

33 96642 70 71357 107 60

34 96485 71 69411 108 33

35 96322 72 67344 109 17

36 96150 73 65154 110 0

(g) Valuation of annuities, interests for life or a term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is on or after May 1, 2009, and before June 1, 2023—(1) In general. Except as otherwise provided in §§ 20.2031-7(b) and 20.7520-3(b) (pertaining to certain limitations on the use of prescribed tables), if the valuation date for the gross estate of the decedent is on or after May 1, 2009, and before June 1, 2023, the fair market value of annuities, interests for life or a term of years, and remainder or reversionary interests is the present value of the interests determined by using standard or special section 7520 actuarial factors and the valuation methodology described in § 20.2031-7(d). These factors are derived by using the appropriate section 7520 interest rate and, if applicable, the mortality component for the valuation date of the interest that is being valued. See §§ 20.7520-1 through 20.7520-4. See paragraph (g)(4) of this section for determination of the appropriate table for use in valuing these interests.

(2) Transitional rules. (i) If a decedent dies on or after May 1, 2009, and if, on May 1, 2009, the decedent was under a mental disability so that the disposition of the decedent's property could not be changed, and the decedent dies on or before June 1, 2023, either without having regained the ability to dispose of the decedent's property or within 90 days of the date on which the decedent first regains that ability, the fair market value of annuities, interests for life or a term of years, and remainder or reversionary interests included in the gross estate of the decedent is their present value determined either under this section or under the corresponding section applicable at the time the decedent first became subject to the mental disability, at the option of the decedent's executor. For example, see paragraph (d) of this section.

(ii) If a decedent dies on or after May 1, 2009, and before July 1, 2009, the fair market value of annuities, interests for life or a term of years, and remainder or reversionary interests based on one or more measuring lives included in the gross estate of the decedent is their present value determined under this section by using the section 7520 interest rate for the month in which the valuation date occurs (see §§ 20.7520-1(b) and 20.7520-2(a)(2)) and the appropriate actuarial tables under either paragraph (f)(4) or (g)(4) of this section, at the option of the decedent's executor.

(iii) For purposes of paragraphs (g)(2)(i) and (ii) of this section, where the decedent's executor is given the option to use the appropriate actuarial tables under either paragraph (f)(4) or (g)(4) of this section, the 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) If a decedent dies after April 30, 2019, and before June 1, 2023, the fair market value of annuities, interests for life or a term of years, and remainder or reversionary interests based on one or more measuring lives included in the gross estate is their present value determined under § 20.2031-7(d)(3).

(3) Publications and actuarial computations by the Internal Revenue Service. The factor for determining the present value of a remainder interest that is dependent on the termination of the life of one individual may be computed by using the formula in § 20.2031-7(d)(2)(ii)(B) to derive a remainder factor from the appropriate mortality table expressed to at least five decimal places. For the convenience of taxpayers, actuarial factors have been computed by the IRS and appear in Table S. The factor for determining the present value of a remainder interest following a term certain may be computed by using the formula in § 20.2031-7(d)(2)(ii)(A) expressed to at least six decimal places. For the convenience of taxpayers, actuarial factors have been computed by the IRS and appear in Table B. Adjustment factors for term certain annuities payable at the beginning of each interval may be computed by using the formula in § 20.2031-7(d)(2)(iv)(C) expressed to at least four decimal places. For the convenience of taxpayers, actuarial factors have been computed by the IRS and appear in Table J. Adjustment factors for annuities payable at the end of each interval may be computed by using the formula in § 20.2031-7(d)(2)(iv)(B) expressed to at least four decimal places. For the convenience of taxpayers, actuarial factors have been computed by the IRS and appear in Table K. These tables are referenced and explained by IRS Publication 1457, Actuarial Values Version 3A (2009). Publication 1457 includes examples that illustrate how to compute many special factors for more unusual situations. The actuarial tables are 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). Table S also can be found in paragraph (g)(4) of this section, but only for interest rates from 0.2 to 14 percent, inclusive. Tables B, J, and K also can be found in § 20.2031-7(d)(6), but only for interest rates from 4.2 to 14 percent, inclusive. If a special factor is required in the case of an actual decedent, the special factor may be calculated by the executor using the actuarial formulas in § 20.2031-7(d)(2) or the executor may request a ruling to obtain the factor from the Internal Revenue Service. The request for a ruling must be accompanied by a recitation of the facts including a statement of the date of birth for each measuring life, the date of the decedent's death, any other applicable dates, and a copy of the will, trust, or other relevant documents. A request for a ruling must comply with the instructions for requesting a ruling published periodically in the Internal Revenue Bulletin (see §§ 601.201 and 601.601(d)(2)(ii)(b) of this chapter) and must include payment of the required user fee.

(4) Actuarial tables. Except as provided in § 20.7520-3(b) (pertaining to certain limitations on the use of prescribed tables), actuarial factors based on Table 2000CM must be used in the application of the provisions of this section. The factor for determining the present value of a remainder interest that is dependent on the termination of the life of one individual may be computed by using the formula in § 20.2031-7(d)(2)(ii)(B) to derive a remainder factor from the appropriate mortality table to at least five decimal places. For the convenience of taxpayers, actuarial factors, when the section 7520 interest rate component is from 0.2 to 20 percent, inclusive, have been computed by the IRS and appear in Table S (applicable on and after May 1, 2009, and before June 1, 2023). These actuarial tables, as referenced and explained by IRS Publication 1457, Actuarial Valuations Version 3A, are available, at no charge, electronically via the IRS website at https://www.irs.gov/retirement-plans/actuarial-tables. Table S (notwithstanding the lack of the applicable termination date in its heading), where the section 7520 interest rate component is from 0.2 to 14 percent, inclusive, and Table 2000CM are as follows:

(5) Applicability dates. Paragraphs (g)(1) through (4) of this section apply on and after May 1, 2009, and before June 1, 2023.