{"data":{"id":"us-wv/w.-va.-code-43-2-1","jurisdiction":"us-wv","citation":"W. Va. Code § 43-2-1","heading":"Gross sum in payment of life estates.","body":"When a party as a tenant for life, or in dower, or otherwise, is entitled to the annual interest on a sum of money, or is entitled to the use of any estate, or any part thereof, or of the proceeds arising therefrom by a sale or otherwise, and is willing to accept a gross sum in lieu thereof, or the party liable for such interest, or affected by such claim, has the right to pay a gross sum in lieu thereof, or if a court in any proceeding decrees a gross sum to be paid in lieu thereof, or if it shall be desirable for any purpose to ascertain the value thereof, the sum to be paid or the present value thereof shall be calculated according to the following chart:\nAge Annuity Life Estate Remainder\n0 17.1944 .96289 .03711\n1 17.3242 .97015 .02985\n2 17.3073 .96921 .03079\n3 17.2851 .96797 .03203\n4 17.2597 .96654 .03346\n5 17.2316 .96497 .03503\n6 17.2014 .96328 .03672\n7 17.1690 .96146 .03854\n8 17.1346 .95954 .04046\n9 17.0977 .95747 .04253\n10 17.0582 .95526 .04474\n11 17.0162 .95291 .04709\n12 16.9720 .95043 .04957\n13 16.9261 .94786 .05214\n14 16.8796 .94526 .05474\n15 16.8330 .94265 .05735\n16 16.7865 .94004 .05996\n17 16.7398 .93743 .06257\n18 16.6926 .93479 .06521\n19 16.6439 .93206 .06794\n20 16.5932 .92922 .07078\n21 16.5401 .92625 .07375\n22 16.4849 .92315 .07685\n23 16.4270 .91991 .08009\n24 16.3663 .91651 .08349\n25 16.3022 .91292 .08708\n26 16.2348 .90915 .09085\n27 16.1636 .90516 .09484\n28 16.0890 .90099 .09901\n29 16.0109 .89661 .10339\n30 15.9293 .89204 .10796\n31 15.8442 .88728 .11272\n32 15.7555 .88231 .11769\n33 15.6627 .87711 .12289\n34 15.5659 .87169 .12831\n35 15.4645 .86601 .13399\n36 15.3589 .86010 .13990\n37 15.2486 .85392 .14608\n38 15.1333 .84747 .15253\n39 15.0130 .84073 .15927\n40 14.8872 .83369 .16631\n41 14.7556 .82632 .17368\n42 14.6182 .81862 .18138\n43 14.4748 .81059 .18941\n44 14.3255 .80223 .19777\n45 14.1707 .79356 .20644\n46 14.0104 .78458 .21542\n47 13.8449 .77532 .22468\n48 13.6741 .76575 .23425\n49 13.4978 .75588 .24412\n50 13.3158 .74568 .25432\n51 13.1281 .73518 .26482\n52 12.9355 .72439 .27561\n53 12.7380 .71333 .28667\n54 12.5356 .70199 .29801\n55 12.3284 .69039 .30961\n56 12.1163 .67851 .32149\n57 11.8995 .66637 .33363\n58 11.6787 .65400 .34600\n59 11.4545 .64145 .35855\n60 11.2273 .62873 .37127\n61 10.9968 .61582 .38418\n62 10.7622 .60268 .39732\n63 10.5234 .58931 .41069\n64 10.2809 .57573 .42427\n65 10.0348 .56195 .43805\n66 9.7847 .54794 .45206\n67 9.5299 .53367 .46633\n68 9.2709 .51917 .48083\n69 9.0085 .50448 .49552\n70 8.7440 .48966 .51034\n71 8.4785 .47480 .52520\n72 8.2128 .45991 .54009\n73 7.9474 .44505 .55495\n74 7.6815 .43016 .56984\n75 7.4142 .41520 .58480\n76 7.1449 .40011 .59989\n77 6.8735 .38491 .61509\n78 6.6006 .36964 .63036\n79 6.3280 .35437 .64563\n80 6.0577 .33923 .66077\n81 5.7918 .32434 .67566\n82 5.5314 .30976 .69024\n83 5.2765 .29549 .70451\n84 5.0255 .28143 .71857\n85 4.7769. 26750 .73250\n86 4.5327 .25383. 74617\n87 4.2964 .24060 .75940\n88 4.0679 .22780 .77220\n89 3.8473 .21545 .78455\n90 3.6348 .20355 .79645\n91 3.4338 .19229 .80771\n92 3.2479 .18188 .81812\n93 3.0765 .17229 .82771\n94 2.9171 .16336 .83664\n95 2.7660 .15490 .84510\n96 2.6241 .14695 .85305\n9 72.4928 .13960 .86040\n98 2.3696 .13270 .86730\n99 2.2496 .12598 .87402\n100 2.1329 .11944 .88056\n101 2.0180 .11301 .88699\n102 1.9052 .10669 .89331\n103 1.7935 .10043 .89957\n104 1.6743 .09376 .90624\n105 1.5578 .08724 .91276\n106 1.4085 .07887 .92113\n107 1.2279 .06876 .93124\n108 .9484 .05311 .94689\n109 .4735 .02652 .97348","path":["CHAPTER 43. DOWER AND VALUATION OF LIFE ESTATES.","ARTICLE 2. VALUATION OF LIFE ESTATES."],"source_url":"https://code.wvlegislature.gov/43-2-1/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:29:29Z","sha256":"8a4abe629738469cfab13ad15549d33dd57e3f076f888e99246b42223a8ebf96","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-43-1-20","next":"us-wv/w.-va.-code-43-2-2"},"notice":"GroundRules: Original legal text. Not legal advice."}