AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Final regulations.
SUMMARY:
This document contains final regulations relating to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests. These regulations will effect the valuation of inter vivos and testamentary transfers of interests dependent on one or more measuring lives. Section 7520 of the Internal Revenue Code of 1986 (Code) was enacted by section 5031 of the Technical and Miscellaneous Revenue Act of 1988 and was effective on May 1, 1989. These regulations are necessary because section 7520(c)(3) directs the Secretary to revise the actuarial tables used in valuing interests dependent on mortality experience not less frequently than once each 10 years to take into account the most recent mortality experience available as of the time of the revision. This document contains amendments to the regulations revising certain tables used for the valuation of partial interests in property under section 7520 to reflect the most recent mortality experience available.
DATES:
These regulations are effective June 12, 2000.
FOR FURTHER INFORMATION CONTACT:
William L. Blodgett, (202) 622-3090 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
On April 30, 1999, the IRS published in the Federal Register (64 FR 23187 and 64 FR 23245) temporary regulations and a notice of proposed rulemaking by cross reference to temporary regulations (REG-103851-99) under sections 642, 664, 2031, 2512, and 7520 relating to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests. No written comments responding to the notice of proposed rulemaking by cross reference to temporary regulations were received and, thus, no hearing was held. This document adopts, with no substantive changes, final regulations with respect to this notice of proposed rulemaking by cross reference to temporary regulations.
The following chart summarizes the applicable interest rates and the citations to textual materials and tables for the various periods covered under the regulations:
Cross Reference to Regulation Sections
§ 7520§ 7520§ 7520§ 7520§ 7520§ 7520§ 7520§ 7520Valuation period | Interest rate | Regulation section | Table |
---|---|---|---|
Section 642 | |||
Valuation, in general | 1.642(c)-6 | ||
Before 01/01/52 | 4% | 1.642(c)-6A(a) | |
01/01/52-12/31/70 | 3.5% | 1.642(c)-6A(b) | |
01/01/71-11/30/83 | 6% | 1.642(c)-6A(c) | |
12/01/83-04/30/89 | 10% | 1.642(c)-6A(d) | Table G. |
05/01/89-04/30/99 | 1.642(c)-6A(e) | Table S (05/01/89-4/30/99). | |
After 04/30/99 | 1.642(c)-6(e) | Table S (after 04/30/99). | |
Section 664 | |||
Valuation, in general | 1.664-4 | ||
Before 01/01/52 | 4% | 1.664-4A(a) | |
01/01/52-12/31/70 | 3.5% | 1.664-4A(b) | |
01/01/71-11/30/83 | 6% | 1.664-4A(c) | |
12/01/83-04/30/89 | 10% | 1.664-4A(d) | Table E, Table F(1). |
05/01/89-04/30/99 | 1.664-4A(e) | Table U(1) (05/01/89-4/30/99). | |
After 04/30/99 | 1.664-4(e)(6) | Table D and Tables F(4.2)-F(14.0) | |
1.664-4(e)(7) | Table U(1) (after 04/30/99). | ||
Section 2031 | |||
Valuation, in general | 20.2031-7 | ||
Before 01/01/52 | 4% | 20.2031-7A(a) | |
01/01/52-12/31/70 | 3.5% | 20.2031-7A(b) | |
01/01/71-11/30/83 | 6% | 20.2031-7A(c) | |
12/01/83-04/30/89 | 10% | 20.2031-7A(d) | Table A, Table B, Table LN. |
05/01/89-04/30/99 | 20.2031-7A(e) | Table S (05/01/89-4/30/99) Life Table 80CNSMT. | |
After 04/30/99 | 20.2031-7(d)(6) 20.2031-7(d)(7) | Table B, Table J, Table K Table S (after 04/30/99) and Life Table 90CM. | |
Section 2512 | |||
Valuation, in general | 25.2512-5 | ||
Before 01/01/52 | 4% | 25.2512-5A(a) | |
01/01/52-12/31/70 | 3.5% | 25.2512-5A(b) | |
01/01/71-11/30/83 | 6% | 25.2512-5A(c) | |
12/01/83-04/30/89 | 10% | 25.2512-5A(d) | |
05/01/89-04/30/99 | 25.2512-5A(e) | ||
After 04/30/99 | 25.2512-5(d) |
Effective Dates
These regulations are applicable in the case of annuities, interests for life or terms of years, and remainder or reversionary interests created after April 30, 1999.
Special Analysis
It has been determined that this Treasury decision is not a significant regulatory action as defined in Executive Order 12866. Therefore, a regulatory assessment is not required. It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations, and because these regulations do not impose a collection of information requirement on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. Therefore, a Regulatory Flexibility Analysis is not required. Pursuant to section 7805(f) of the Internal Revenue Code, the notice of proposed rulemaking by cross reference to temporary regulations was submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business.
Drafting Information
The principal author of these regulations is William L. Blodgett, Office of Assistant Chief Counsel (Passthroughs and Special Industries), IRS. However, other personnel from the IRS and Treasury Department participated in their development.
List of Subjects
26 CFR Part 1
- Income taxes
- Reporting and recordkeeping requirements
26 CFR Part 20
- Estate taxes
- Reporting and recordkeeping requirements
26 CFR Part 25
- Gift taxes
- Reporting and recordkeeping requirements
Adoption of Amendments to the Regulations
Accordingly, 26 CFR parts 1, 20, and 25 are amended as follows:
PART 1—INCOME TAXES
Paragraph 1. The authority citation for part 1 is amended by removing the entries for 1.642(c)-6T, 1.664-4T and 1.7520-1T to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 1.170A-12 is amended by revising paragraphs (b)(2) and (b)(3) to read as follows:
(b) * * *
(2) Computation of depreciation factor. If the valuation of the remainder interest in depreciable property is dependent upon the continuation of one life, a special factor must be used. The factor determined under this paragraph (b)(2) is carried to the fifth decimal place. The special factor is to be computed on the basis of the interest rate and life contingencies prescribed in § 20.2031-7 of this chapter (or for periods before May 1, 1999, § 20.2031-7A) and on the assumption that the property depreciates on a straight-line basis over its estimated useful life. For transfers for which the valuation date is after April 30, 1999, special factors for determining the present value of a remainder interest following one life and an example describing the computation is contained in Internal Revenue Service Publication 1459, “Actuarial Values, Book Gimel,” (7-1999). A copy of this publication is available for purchase from the Superintendent of Documents, United States Government Printing Office, Washington, DC 20402. For transfers for which the valuation date is after April 30, 1989, and before May 1, 1999, special factors for determining the present value of a remainder interest following one life and an example describing the computation is contained in Internal Revenue Service Publication 1459, “Actuarial Values, Gamma Volume,” (8-89). 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:R (IRS Publication 1459), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. See, however, § 1.7520-3(b) (relating to exceptions to the use of prescribed tables under certain circumstances). Otherwise, in the case of the valuation of a remainder interest following one life, the special factor may be obtained through use of the following formula:
Image Not Available
Where:
n=the estimated number of years of useful life,
i=the applicable interest rate under section 7520 of the Internal Revenue Code,
v=1 divided by the sum of 1 plus the applicable interest rate under section 7520 of the Internal Revenue Code,
x=the age of the life tenant, and
lx=number of persons living at age x as set forth in Table 90CM of § 20.2031-7 (or, for periods before May 1, 1999, the tables set forth under § 20.2031-7A) of this chapter.
(3) Example. The following example illustrates the provisions of this paragraph (b):
Example.
A, who is 62, donates to Y University a remainder interest in a personal residence, consisting of a house and land, subject to a reserved life estate in A. At the time of the gift, the land has a value of $30,000 and the house has a value of $100,000 with an estimated useful life of 45 years, at the end of which the value of the house is expected to be $20,000. The portion of the property considered to be depreciable is $80,000 (the value of the house ($100,000) less its expected value at the end of 45 years ($20,000)). The portion of the property considered to be nondepreciable is $50,000 (the value of the land at the time of the gift ($30,000) plus the expected value of the house at the end of 45 years ($20,000)). At the time of the gift, the interest rate prescribed under section 7520 is 8.4 percent. Based on an interest rate of 8.4 percent, the remainder factor for $1.00 prescribed in § 20.2031-7(d) of this chapter for a person age 62 is 0.27925. The value of the nondepreciable remainder interest is $13,962.50 (0.27925 times $50,000). The value of the depreciable remainder interest is $16,148.80 (0.20186, computed under the formula described in paragraph (b)(2) of this section, times $80,000). Therefore, the value of the remainder interest is $30,111.30.
Par. 3. Section 1.170A-12T is removed.
Par. 4-5. Section 1.642(c)-6 is amended by revising paragraphs (d), (e) and (f) to read as follows:
(d) Valuation. The present value of the remainder interest in property transferred to a pooled income fund after April 30, 1999, is determined under paragraph (e) of this section. The present value of the remainder interest in property transferred to a pooled income fund for which the valuation date is before May 1, 1999, is determined under the following sections:
Valuation Dates | Applicable regulations | |
---|---|---|
After | Before | |
01-01-52 | 1.642(c)-6A(a) | |
12-31-51 | 01-01-71 | 1.642(c)-6A(b) |
12-31-70 | 12-01-83 | 1.642(c)-6A(c) |
11-30-83 | 05-01-89 | 1.642(c)-6A(d) |
04-30-89 | 05-01-99 | 1.642(c)-6A(e) |
(e) Present value of the remainder interest in the case of transfers to pooled income funds for which the valuation date is after April 30, 1999—(1) In general. In the case of transfers to pooled income funds for which the valuation date is after April 30, 1999, the present value of a remainder interest is determined under this section. See, however, § 1.7520-3(b) (relating to exceptions to the use of prescribed tables under certain circumstances). The present value of a remainder interest that is dependent on the termination of the life of one individual is computed by the use of Table S in paragraph (e)(6) of this section. For purposes of the computations under this section, the age of an individual is the age at the individual's nearest birthday.
(2) Transitional rules for valuation of transfers to pooled income funds. (i) For purposes of sections 2055, 2106, or 2624, if on May 1, 1999, the decedent was mentally incompetent so that the disposition of the property could not be changed, and the decedent died after April 30, 1999, without having regained competency to dispose of the decedent's property, or the decedent died within 90 days of the date that the decedent first regained competency after April 30, 1999, the present value of a remainder interest is determined as if the valuation date with respect to the decedent's gross estate is either before May 1, 1999, or after April 30, 1999, at the option of the decedent's executor.
(ii) For purposes of sections 170, 2055, 2106, 2522, or 2624, in the case of transfers to a pooled income fund for which the valuation date is after April 30, 1999, and before July 1, 1999, the present value of the remainder interest under this section is determined by use of the section 7520 interest rate for the month in which the valuation date occurs (see §§ 1.7520-1(b) and 1.7520-2(a)(2)) and the appropriate actuarial tables under either paragraph (e)(6) of this section or § 1.642(c)-6A(e)(5), at the option of the donor or the decedent's executor, as the case may be.
(iii) For purposes of paragraphs (e)(2)(i) and (ii) of this section, where the donor or decedent's executor is given the option to use the appropriate actuarial tables under either paragraph (e)(6) of this section or § 1.642(c)-6A(e)(5), the donor or decedent's executor must use the same actuarial table with respect to each individual transaction and with respect to all transfers occurring on the valuation date (for example, gift and income tax charitable deductions with respect to the same transfer must be determined based on the same tables, and all assets includible in the gross estate and/or estate tax deductions claimed must be valued based on the same tables).
(3) Present value of a remainder interest. The present value of a remainder interest in property transferred to a pooled income fund is computed on the basis of—
(i) Life contingencies determined from the values of lx that are set forth in Table 90CM in § 20.2031-7(d)(7) of this chapter (see § 20.2031-7A of this chapter for certain prior periods); and
(ii) Discount at a rate of interest, compounded annually, equal to the highest yearly rate of return of the pooled income fund for the 3 taxable years immediately preceding its taxable year in which the transfer of property to the fund is made. For purposes of this paragraph (e), the yearly rate of return of a pooled income fund is determined as provided in paragraph (c) of this section unless the highest rate of return is deemed to be the rate described in paragraph (e)(4) of this section for funds in existence less than 3 taxable years. For purposes of this paragraph (e)(3)(ii), the first taxable year of a pooled income fund is considered a taxable year even though the taxable year consists of less than 12 months. However, appropriate adjustments must be made to annualize the rate of return earned by the fund for that period. Where it appears from the facts and circumstances that the highest yearly rate of return of the fund for the 3 taxable years immediately preceding the taxable year in which the transfer of property is made has been purposely manipulated to be substantially less than the rate of return that would otherwise be reasonably anticipated with the purpose of obtaining an excessive charitable deduction, that rate of return may not be used. In that case, the highest yearly rate of return of the fund is determined by treating the fund as a pooled income fund that has been in existence for less than 3 preceding taxable years.
(4) Pooled income funds in existence less than 3 taxable years. If a pooled income fund has been in existence less than 3 taxable years immediately preceding the taxable year in which the transfer is made to the fund and the transfer to the fund is made after April 30, 1989, the highest rate of return is deemed to be the interest rate (rounded to the nearest two-tenths of one percent) that is 1 percent less than the highest annual average of the monthly section 7520 rates for the 3 calendar years immediately preceding the calendar year in which the transfer to the pooled income fund is made. The deemed rate of return for transfers to new pooled income funds is recomputed each calendar year using the monthly section 7520 rates for the 3-year period immediately preceding the calendar year in which each transfer to the fund is made until the fund has been in existence for 3 taxable years and can compute its highest rate of return for the 3 taxable years immediately preceding the taxable year in which the transfer of property to the fund is made in accordance with the rules set forth in the first sentence of paragraph (e)(3)(ii) of this section.
(5) Computation of value of remainder interest. The factor that is used in determining the present value of a remainder interest that is dependent on the termination of the life of one individual is the factor from Table S in paragraph (e)(6) of this section under the appropriate yearly rate of return opposite the number that corresponds to the age of the individual upon whose life the value of the remainder interest is based (see § 1.642(c)-6A for certain prior periods). The tables in paragraph (e)(6) of this section include factors for yearly rates of return from 4.2 to 14 percent. Many actuarial factors not contained in the tables in paragraph (e)(6) of this section are contained in Table S in Internal Revenue Service Publication 1457, “Actuarial Values, Book Aleph,” (7-1999). A copy of this publication is available for purchase from the Superintendent of Documents, United States Government Printing Office, Washington, DC 20402. For other situations, see paragraph (b) of this section. If the yearly rate of return is a percentage that is between the yearly rates of return for which factors are provided, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying the fair market value of the property on the valuation date by the appropriate remainder factor. This paragraph (e)(5) may be illustrated by the following example:
Example.
A, who is 54 years and 8 months, transfers $100,000 to a pooled income fund, and retains a life income interest in the property. The highest yearly rate of return earned by the fund for its 3 preceding taxable years is 9.47 percent. In Table S, the remainder factor opposite 55 years under 9.4 percent is .17449 and under 9.6 percent is .17001. The present value of the remainder interest is $17,292.00, computed as follows:
Factor at 9.4 percent for age 55 | .17449 |
Factor at 9.6 percent for age 55 | .17001 |
Difference | .00448 |
Interpolation adjustment:
Image Not Available
Factor at 9.4 percent for age 55 | .17449 |
Less: Interpolation adjustment | .00157 |
Interpolated factor | .17292 |
Present value of remainder interest:
($100,000 × .17292) .......... $17,292.00
(6) Actuarial tables. In the case of transfers for which the valuation date is after April 30, 1999, the present value of a remainder interest dependent on the termination of one life in the case of a transfer to a pooled income fund is determined by use of the following Table S:
Table S.—Based on Life Table 90CM Single Life Remainder Factors Applicable After April 30, 1999
[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 |
(f) Effective dates. This section applies after April 30, 1999.
Par. 6. Section 1.642(c)-6T is removed.
Par. 7. Section 1.664-4 is amended by:
1. Revising paragraph (a)(1).
2. Removing existing paragraphs (d) through (e)(5).
3. Adding paragraphs (d), (e) heading and (e)(1) through (e)(5).
4. Adding paragraph (e)(7).
5. Revising paragraph (f).
The revisions and additions read as follows:
(a) * * *
(1) Life contingencies determined as to each life involved, from the values of lx set forth in Table 90CM contained in § 20.2031-7(d)(7) of this chapter in the case of transfers for which the valuation date is after April 30, 1999; or from Table 80CNSMT contained § 20.2031-7A(e)(4) of this chapter in the case of transfer for which the valuation date is after April 30, 1989, and before May 1, 1999. See § 20.2031-7A(a) through (d) of this chapter, whichever is applicable, for transfers for which the valuation date is before May 1, 1989;
(d) Valuation. The fair market value of a remainder interest in a charitable remainder unitrust (as described in § 1.664-3) for transfers for which the valuation date is after April 30, 1999, is its present value determined under paragraph (e) of this section. The fair market value of a remainder interest in a charitable remainder unitrust (as described in § 1.664-3) for transfers for which the valuation date is before May 1, 1999, is its present value determined under the following sections:
Valuation dates | Applicable Regulations | |
---|---|---|
After | Before | |
01-01-52 | 1.664-4A(a) | |
12-31-51 | 01-01-71 | 1.664-4A(b) |
12-31-70 | 12-01-83 | 1.664-4A(c) |
11-30-83 | 05-01-89 | 1.664-4A(d) |
04-30-89 | 05-01-99 | 1.664-4A(e) |
(e) Valuation of charitable remainder unitrusts having certain payout sequences for transfers for which the valuation date is after April 30, 1999— (1) In general. Except as otherwise provided in paragraph (e)(2) of this section, in the case of transfers for which the valuation date is after April 30, 1999, the present value of a remainder interest is determined under paragraphs (e)(3) through (e)(7) of this section, provided that the amount of the payout as of any payout date during any taxable year of the trust is not larger than the amount that the trust could distribute on such date under § 1.664-3(a)(1)(v) if the taxable year of the trust were to end on such date. See, however, § 1.7520-3(b) (relating to exceptions to the use of the prescribed tables under certain circumstances).
(2) Transitional rules for valuation of charitable remainder unitrusts. (i) For purposes of sections 2055, 2106, or 2624, if on May 1, 1999, the decedent was mentally incompetent so that the disposition of the property could not be changed, and the decedent died after April 30, 1999, without having regained competency to dispose of the decedent's property, or the decedent died within 90 days of the date that the decedent first regained competency after April 30, 1999, the present value of a remainder interest under this section is determined as if the valuation date with respect to the decedent's gross estate is either before May 1, 1999, or after April 30, 1999, at the option of the decedent's executor.
(ii) For purposes of sections 170, 2055, 2106, 2522, or 2624, in the case of transfers to a charitable remainder unitrust for which the valuation date is after April 30, 1999, and before July 1, 1999, the present value of a remainder interest based on one or more measuring lives is determined under this section by use of the section 7520 interest rate for the month in which the valuation date occurs (see §§ 1.7520-1(b) and 1.7520-2(a)(2)) and the appropriate actuarial tables under either paragraph (e)(7) of this section or § 1.664-4A(e)(6), at the option of the donor or the decedent's executor, as the case may be.
(iii) For purposes of paragraphs (e)(2)(i) and (ii) of this section, where the donor or decedent's executor is given the option to use the appropriate actuarial tables under either paragraph (e)(7) of this section or § 1.664-4A(e)(6), the donor or decedent's executor must use the same actuarial table with respect to each individual transaction and with respect to all transfers occurring on the valuation date (for example, gift and income tax charitable deductions with respect to the same transfer must be determined based on the same tables, and all assets includible in the gross estate and/or estate tax deductions claimed must be valued based on the same tables).
(3) Adjusted payout rate. For transfers for which the valuation date is after April 30, 1989, the adjusted payout rate is determined by using the appropriate Table F in paragraph (e)(6) of this section, for the section 7520 interest rate applicable to the transfer. If the interest rate is between 4.2 and 14 percent, see paragraph (e)(6) of this section. If the interest rate is below 4.2 percent or greater than 14 percent, see paragraph (b) of this section. The adjusted payout rate is determined by multiplying the fixed percentage described in § 1.664-3(a)(1)(i)(a) by the factor describing the payout sequence of the trust and the number of months by which the valuation date for the first full taxable year of the trust precedes the first payout date for such taxable year. If the governing instrument does not prescribe when the distribution or distributions shall be made during the taxable year of the trust, see paragraph (a) of this section. In the case of a trust having a payout sequence for which no figures have been provided by the appropriate table, and in the case of a trust that determines the fair market value of the trust assets by taking the average of valuations on more than one date during the taxable year, see paragraph (b) of this section.
(4) Period is a term of years. If the period described in § 1.664-3(a)(5) is a term of years, the factor that is used in determining the present value of the remainder interest for transfers for which the valuation date is after November 30, 1983, is the factor under the appropriate adjusted payout rate in Table D of paragraph (e)(6) of this section corresponding to the number of years in the term. If the adjusted payout rate is an amount that is between adjusted payout rates for which factors are provided in Table D, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying the net fair market value (as of the appropriate valuation date) of the property placed in trust by the factor determined under this paragraph. For purposes of this section, the valuation date is, in the case of an inter vivos transfer, the date on which the property is transferred to the trust by the donor. However, if an election is made under section 7520 and § 1.7520-2(b) to compute the present value of the charitable interest by use of the interest rate component for either of the 2 months preceding the month in which the date of transfer falls, the month so elected is the valuation date for purposes of determining the interest rate and mortality tables. In the case of a testamentary transfer under section 2055, 2106, or 2624, the valuation date is the date of death, unless the alternate valuation date is elected under section 2032, in which event, and within the limitations set forth in section 2032 and the regulations thereunder, the valuation date is the alternate valuation date. If the decedent's estate elects the alternate valuation date under section 2032 and also elects, under section 7520 and § 1.7520-2(b), to use the interest rate component for one of the 2 months preceding the alternate valuation date, the month so elected is the valuation date for purposes of determining the interest rate and mortality tables. The application of this paragraph (e)(4) may be illustrated by the following example:
Example.
D transfers $100,000 to a charitable remainder unitrust on January 1. The trust instrument requires that the trust pay 8 percent of the fair market value of the trust assets as of January 1st for a term of 12 years to D in quarterly payments (March 31, June 30, September 30, and December 31). The section 7520 rate for January (the month that the transfer occurred) is 9.6 percent. Under Table F(9.6) in paragraph(e)(6) of this section, the appropriate adjustment factor is .944628 for quarterly payments payable at the end of each quarter. The adjusted payout rate is 7.557 (8%× .944628). Based on the remainder factors in Table D in paragraph(e)(6) of this section, the present value of the remainder interest is $38,950.30, computed as follows:
Factor at 7.4 percent for 12 years | .397495 |
Factor at 7.6 percent for 12 years | .387314 |
Difference | .010181 |
Interpolation adjustment:
Factor at 7.4 percent for 12 years | .397495 |
Less: Interpolation adjustment | .007992 |
Interpolated factor | .389503 |
Present value of remainder interest:
($100,000× .389503)..........$38,950.30
(5) Period is the life of one individual. If the period described in § 1.664-3(a)(5) is the life of one individual, the factor that is used in determining the present value of the remainder interest for transfers for which the valuation date is after April 30, 1999, is the factor in Table U(1) in paragraph (e)(7) of this section under the appropriate adjusted payout. For purposes of the computations described in this paragraph, the age of an individual is the age of that individual at the individual's nearest birthday. If the adjusted payout rate is an amount that is between adjusted payout rates for which factors are provided in the appropriate table, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying the net fair market value (as of the valuation date as determined in paragraph (e)(4) of this section) of the property placed in trust by the factor determined under this paragraph (e)(5). If the adjusted payout rate is between 4.2 and 14 percent, see paragraph (e)(7) of this section. If the adjusted payout rate is below 4.2 percent or greater than 14 percent, see paragraph (b) of this section. The application of this paragraph (e)(5) may be illustrated by the following example:
Example.
A, who is 44 years and 11 months old, transfers $100,000 to a charitable remainder unitrust on January 1st. The trust instrument requires that the trust pay to A semiannually (on June 30 and December 31) 9 percent of the fair market value of the trust assets as of January 1st during A's life. The section 7520 rate for January is 9.6 percent. Under Table F(9.6) in paragraph (e)(6) of this section, the appropriate adjustment factor is .933805 for semiannual payments payable at the end of the semiannual period. The adjusted payout rate is 8.404 (9% X .933805). Based on the remainder factors in Table U(1) in paragraph (e)(7) of this section, the present value of the remainder interest is $10,109.00, computed as follows:
Factor at 8.4 percent at age 45 | .10117 |
Factor at 8.6 percent at age 45 | .09715 |
Difference | .00402 |
Interpolation adjustment:
Image Not Available
Factor at 8.4 percent at age 45 | .10117 |
Less: Interpolation adjustment | .00008 |
Interpolated Factor | .10109 |
Present value of remainder interest:
($100,000× .10109)..........$10,109.00
(7) Actuarial Table U(1) for transfers for which the valuation date is after April 30, 1999. For transfers for which the valuation date is after April 30, 1999, the present value of a charitable remainder unitrust interest that is dependent on the termination of a life interest is determined by using the section 7520 rate, Table U(1) in this paragraph (e)(7), and Table F(4.2) through (14.0) in paragraph (e)(6) of this section. See, however, § 1.7520-3(b) (relating to exceptions to the use of prescribed tables under certain circumstances). Many actuarial factors not contained in the following tables are contained in Internal Revenue Service Publication 1458, “Actuarial Values, Book Beth,” (7-1999). A copy of this publication is available for purchase from the Superintendent of Documents, United States Government Printing Office, Washington, DC 20402.
Table U(1).—Based on Life Table 90CM Unitrust Single Life Remainder Factors Applicable For Transfers After April 30, 1999
[Adjusted payout rate]
Age | 4.2% | 4.4% | 4.6% | 4.8% | 5.0% | 5.2% | 5.4% | 5.6% | .8% | 6.0% |
---|---|---|---|---|---|---|---|---|---|---|
0 | .06177 | .05580 | .05061 | .04609 | .04215 | .03871 | .03570 | .03307 | .03075 | .02872 |
1 | .05543 | .04925 | .04388 | .03919 | .03509 | .03151 | .02838 | .02563 | .02321 | .02109 |
2 | .05716 | .05081 | .04528 | .04045 | .03622 | .03252 | .02927 | .02642 | .02391 | .02170 |
3 | .05920 | .05268 | .04699 | .04201 | .03765 | .03382 | .03046 | .02750 | .02490 | .02260 |
4 | .06143 | .05475 | .04889 | .04376 | .03926 | .03530 | .03182 | .02876 | .02605 | .02366 |
5 | .06384 | .05697 | .05095 | .04567 | .04103 | .03694 | .03334 | .03016 | .02735 | .02487 |
6 | .06637 | .05933 | .05315 | .04771 | .04292 | .03870 | .03497 | .03168 | .02876 | .02618 |
7 | .06905 | .06183 | .05547 | .04987 | .04494 | .04058 | .03673 | .03332 | .03029 | .02761 |
8 | .07186 | .06445 | .05792 | .05216 | .04708 | .04258 | .03859 | .03506 | .03192 | .02914 |
9 | .07482 | .06722 | .06052 | .05460 | .04936 | .04471 | .04060 | .03694 | .03369 | .03079 |
10 | .07793 | .07015 | .06327 | .05718 | .05179 | .04700 | .04274 | .03896 | .03559 | .03259 |
11 | .08120 | .07323 | .06617 | .05991 | .05435 | .04942 | .04502 | .04111 | .03762 | .03450 |
12 | .08461 | .07645 | .06920 | .06277 | .05706 | .05197 | .04744 | .04339 | .03978 | .03655 |
13 | .08812 | .07976 | .07234 | .06574 | .05985 | .05461 | .04993 | .04576 | .04202 | .03867 |
14 | .09168 | .08313 | .07552 | .06874 | .06269 | .05729 | .05247 | .04815 | .04428 | .04081 |
15 | .09527 | .08652 | .07872 | .07176 | .06554 | .05999 | .05501 | .05055 | .04655 | .04296 |
16 | .09886 | .08991 | .08192 | .07478 | .06839 | .06267 | .05754 | .05294 | .04880 | .04508 |
17 | .10249 | .09334 | .08515 | .07782 | .07126 | .06537 | .06008 | .05533 | .05105 | .04720 |
18 | .10616 | .09680 | .08842 | .08090 | .07415 | .06809 | .06264 | .05774 | .05332 | .04933 |
19 | .10994 | .10037 | .09178 | .08407 | .07714 | .07091 | .06529 | .06023 | .05566 | .05153 |
20 | .11384 | .10406 | .09527 | .08737 | .08025 | .07383 | .06805 | .06283 | .05811 | .05384 |
21 | .11790 | .10790 | .09891 | .09080 | .08349 | .07690 | .07094 | .06555 | .06068 | .05626 |
22 | .12208 | .11188 | .10267 | .09436 | .08686 | .08008 | .07395 | .06839 | .06336 | .05879 |
23 | .12643 | .11601 | .10659 | .09808 | .09038 | .08342 | .07710 | .07138 | .06618 | .06146 |
24 | .13095 | .12031 | .11069 | .10197 | .09408 | .08692 | .08042 | .07452 | .06915 | .06427 |
25 | .13567 | .12481 | .11497 | .10605 | .09795 | .09060 | .08392 | .07784 | .07230 | .06726 |
26 | .14058 | .12950 | .11945 | .11032 | .10202 | .09447 | .08760 | .08134 | .07563 | .07042 |
27 | .14571 | .13442 | .12415 | .11481 | .10631 | .09856 | .09149 | .08505 | .07916 | .07379 |
28 | .15104 | .13953 | .12904 | .11949 | .11078 | .10284 | .09558 | .08895 | .08288 | .07733 |
29 | .15656 | .14484 | .13414 | .12438 | .11546 | .10731 | .09986 | .09304 | .08679 | .08106 |
30 | .16229 | .15034 | .13943 | .12946 | .12034 | .11198 | .10433 | .09732 | .09089 | .08498 |
31 | .16821 | .15605 | .14493 | .13474 | .12541 | .11685 | .10900 | .10179 | .09517 | .08909 |
32 | .17433 | .16196 | .15063 | .14023 | .13069 | .12193 | .11387 | .10647 | .09966 | .09339 |
33 | .18068 | .16810 | .15655 | .14595 | .13620 | .12723 | .11897 | .11137 | .10437 | .09791 |
34 | .18724 | .17446 | .16270 | .15189 | .14193 | .13275 | .12430 | .11650 | .10930 | .10265 |
35 | .19405 | .18107 | .16910 | .15808 | .14791 | .13853 | .12987 | .12187 | .11448 | .10764 |
36 | .20109 | .18791 | .17574 | .16451 | .15414 | .14456 | .13569 | .12749 | .11990 | .11287 |
37 | .20838 | .19500 | .18263 | .17120 | .16062 | .15083 | .14177 | .13337 | .12558 | .11835 |
38 | .21593 | .20236 | .18979 | .17816 | .16739 | .15739 | .14813 | .13953 | .13154 | .12412 |
39 | .22374 | .20998 | .19723 | .18540 | .17443 | .16423 | .15477 | .14597 | .13779 | .13017 |
40 | .23183 | .21789 | .20496 | .19294 | .18177 | .17138 | .16172 | .15272 | .14434 | .13653 |
41 | .24021 | .22611 | .21299 | .20079 | .18943 | .17885 | .16899 | .15980 | .15123 | .14322 |
42 | .24889 | .23463 | .22134 | .20896 | .19741 | .18665 | .17660 | .16721 | .15845 | .15025 |
43 | .25786 | .24344 | .23000 | .21744 | .20572 | .19477 | .18453 | .17496 | .16601 | .15762 |
44 | .26712 | .25257 | .23896 | .22625 | .21435 | .20322 | .19281 | .18305 | .17391 | .16534 |
45 | .27665 | .26196 | .24821 | .23534 | .22328 | .21198 | .20139 | .19145 | .18213 | .17338 |
46 | .28644 | .27163 | .25774 | .24472 | .23251 | .22105 | .21028 | .20018 | .19068 | .18174 |
47 | .29647 | .28155 | .26754 | .25438 | .24201 | .23040 | .21947 | .20919 | .19952 | .19041 |
48 | .30676 | .29173 | .27760 | .26431 | .25181 | .24004 | .22896 | .21852 | .20868 | .19941 |
49 | .31729 | .30217 | .28794 | .27453 | .26190 | .24999 | .23876 | .22817 | .21817 | .20873 |
50 | .32808 | .31289 | .29856 | .28505 | .27229 | .26026 | .24889 | .23814 | .22799 | .21839 |
51 | .33912 | .32387 | .30946 | .29585 | .28299 | .27083 | .25933 | .24845 | .23815 | .22840 |
52 | .35038 | .33507 | .32060 | .30691 | .29395 | .28168 | .27005 | .25904 | .24861 | .23872 |
53 | .36185 | .34651 | .33198 | .31821 | .30517 | .29280 | .28106 | .26993 | .25937 | .24934 |
54 | .37352 | .35815 | .34358 | .32976 | .31664 | .30418 | .29234 | .28110 | .27042 | .26026 |
55 | .38539 | .37002 | .35542 | .34155 | .32836 | .31583 | .30390 | .29256 | .28177 | .27149 |
56 | .39746 | .38209 | .36748 | .35358 | .34034 | .32774 | .31574 | .30431 | .29342 | .28303 |
57 | .40971 | .39437 | .37976 | .36584 | .35257 | .33992 | .32785 | .31634 | .30536 | .29488 |
58 | .42212 | .40682 | .39222 | .37829 | .36500 | .35231 | .34019 | .32862 | .31756 | .30699 |
59 | .43464 | .41939 | .40482 | .39090 | .37759 | .36488 | .35272 | .34109 | .32996 | .31932 |
60 | .44726 | .43207 | .41754 | .40364 | .39034 | .37761 | .36542 | .35375 | .34257 | .33186 |
61 | .45999 | .44488 | .43041 | .41655 | .40326 | .39053 | .37833 | .36662 | .35540 | .34463 |
62 | .47286 | .45785 | .44345 | .42964 | .41639 | .40367 | .39146 | .37974 | .36848 | .35767 |
63 | .48589 | .47098 | .45667 | .44293 | .42972 | .41703 | .40484 | .39311 | .38184 | .37100 |
64 | .49903 | .48426 | .47005 | .45638 | .44324 | .43060 | .41843 | .40671 | .39544 | .38458 |
65 | .51229 | .49766 | .48357 | .47001 | .45694 | .44435 | .43223 | .42054 | .40927 | .39841 |
66 | .52568 | .51121 | .49726 | .48381 | .47084 | .45833 | .44626 | .43461 | .42337 | .41252 |
67 | .53924 | .52495 | .51115 | .49784 | .48498 | .47256 | .46056 | .44898 | .43778 | .42696 |
68 | .55293 | .53883 | .52521 | .51205 | .49932 | .48701 | .47511 | .46360 | .45246 | .44169 |
69 | .56671 | .55283 | .53940 | .52640 | .51382 | .50165 | .48985 | .47844 | .46738 | .45666 |
70 | .58052 | .56687 | .55365 | .54084 | .52843 | .51639 | .50473 | .49342 | .48245 | .47181 |
71 | .59431 | .58091 | .56791 | .55529 | .54306 | .53118 | .51966 | .50847 | .49761 | .48707 |
72 | .60804 | .59490 | .58213 | .56973 | .55768 | .54598 | .53461 | .52357 | .51283 | .50239 |
73 | .62168 | .60881 | .59629 | .58411 | .57227 | .56076 | .54955 | .53866 | .52806 | .51774 |
74 | .63528 | .62268 | .61042 | .59848 | .58686 | .57555 | .56453 | .55380 | .54335 | .53316 |
75 | .64887 | .63657 | .62458 | .61290 | .60151 | .59041 | .57959 | .56904 | .55875 | .54872 |
76 | .66249 | .65049 | .63880 | .62739 | .61625 | .60538 | .59478 | .58443 | .57432 | .56446 |
77 | .67612 | .66446 | .65307 | .64194 | .63108 | .62046 | .61009 | .59995 | .59005 | .58037 |
78 | .68975 | .67843 | .66736 | .65654 | .64596 | .63561 | .62548 | .61558 | .60590 | .59643 |
79 | .70330 | .69233 | .68160 | .67109 | .66081 | .65074 | .64088 | .63123 | .62178 | .61253 |
80 | .71666 | .70605 | .69566 | .68548 | .67550 | .66573 | .65615 | .64676 | .63755 | .62853 |
81 | .72975 | .71950 | .70946 | .69961 | .68995 | .68047 | .67117 | .66205 | .65310 | .64433 |
82 | .74250 | .73263 | .72293 | .71342 | .70407 | .69490 | .68589 | .67705 | .66837 | .65984 |
83 | .75493 | .74542 | .73608 | .72690 | .71788 | .70902 | .70031 | .69175 | .68333 | .67506 |
84 | .76712 | .75798 | .74900 | .74016 | .73147 | .72292 | .71451 | .70624 | .69810 | .69010 |
85 | .77913 | .77037 | .76175 | .75326 | .74491 | .73668 | .72859 | .72061 | .71276 | .70503 |
86 | .79086 | .78248 | .77423 | .76610 | .75808 | .75019 | .74241 | .73474 | .72719 | .71974 |
87 | .80218 | .79418 | .78628 | .77850 | .77083 | .76326 | .75580 | .74844 | .74118 | .73402 |
88 | .81307 | .80544 | .79790 | .79047 | .78313 | .77589 | .76874 | .76169 | .75473 | .74786 |
89 | .82355 | .81628 | .80909 | .80200 | .79500 | .78808 | .78125 | .77450 | .76783 | .76125 |
90 | .83360 | .82668 | .81985 | .81309 | .80642 | .79982 | .79330 | .78685 | .78048 | .77418 |
91 | .84308 | .83650 | .83000 | .82357 | .81721 | .81092 | .80470 | .79855 | .79246 | .78645 |
92 | .85182 | .84556 | .83937 | .83325 | .82718 | .82119 | .81525 | .80937 | .80356 | .79780 |
93 | .85985 | .85390 | .84800 | .84215 | .83637 | .83064 | .82497 | .81936 | .81379 | .80829 |
94 | .86732 | .86164 | .85601 | .85044 | .84491 | .83944 | .83402 | .82865 | .82333 | .81806 |
95 | .87437 | .86895 | .86359 | .85827 | .85300 | .84778 | .84260 | .83746 | .83237 | .82733 |
96 | .88097 | .87582 | .87070 | .86563 | .86060 | .85561 | .85066 | .84575 | .84088 | .83605 |
97 | .88708 | .88216 | .87727 | .87243 | .86762 | .86285 | .85811 | .85341 | .84875 | .84413 |
98 | .89280 | .88810 | .88343 | .87880 | .87420 | .86964 | .86511 | .86061 | .85614 | .85171 |
99 | .89836 | .89388 | .88943 | .88501 | .88062 | .87626 | .87193 | .86763 | .86336 | .85911 |
100 | .90375 | .89948 | .89525 | .89103 | .88685 | .88269 | .87856 | .87445 | .87037 | .86632 |
101 | .90905 | .90500 | .90097 | .89696 | .89298 | .88902 | .88509 | .88118 | .87729 | .87342 |
102 | .91424 | .91040 | .90658 | .90278 | .89900 | .89524 | .89150 | .88778 | .88408 | .88040 |
103 | .91939 | .91575 | .91214 | .90854 | .90496 | .90139 | .89785 | .89432 | .89081 | .88732 |
104 | .92485 | .92144 | .91805 | .91467 | .91131 | .90796 | .90463 | .90131 | .89800 | .89471 |
105 | .93020 | .92701 | .92383 | .92067 | .91751 | .91437 | .91125 | .90813 | .90502 | .90193 |
106 | .93701 | .93411 | .93122 | .92834 | .92546 | .92260 | .91974 | .91689 | .91405 | .91122 |
107 | .94522 | .94268 | .94013 | .93760 | .93507 | .93254 | .93002 | .92750 | .92499 | .92249 |
108 | .95782 | .95583 | .95385 | .95187 | .94989 | .94791 | .94593 | .94396 | .94199 | .94002 |
109 | .97900 | .97800 | .97700 | .97600 | .97500 | .97400 | .97300 | .97200 | .97100 | .97000 |
Age | 6.2% | 6.4% | 6.6% | 6.8% | 7.0% | 7.2% | 7.4% | 7.6% | 7.8% | 8.0% |
---|---|---|---|---|---|---|---|---|---|---|
0 | .02693 | .02534 | .02395 | .02271 | .02161 | .02063 | .01976 | .01898 | .01828 | .01765 |
1 | .01922 | .01756 | .01610 | .01480 | .01365 | .01263 | .01171 | .01090 | .01017 | .00951 |
2 | .01975 | .01802 | .01650 | .01514 | .01393 | .01286 | .01190 | .01104 | .01028 | .00959 |
3 | .02056 | .01876 | .01717 | .01575 | .01449 | .01336 | .01235 | .01145 | .01064 | .00992 |
4 | .02155 | .01967 | .01800 | .01652 | .01520 | .01401 | .01296 | .01201 | .01116 | .01039 |
5 | .02266 | .02071 | .01896 | .01741 | .01603 | .01479 | .01368 | .01269 | .01179 | .01098 |
6 | .02389 | .02184 | .02003 | .01841 | .01696 | .01566 | .01450 | .01345 | .01251 | .01166 |
7 | .02522 | .02309 | .02120 | .01950 | .01799 | .01663 | .01540 | .01431 | .01332 | .01242 |
8 | .02665 | .02444 | .02246 | .02069 | .01910 | .01768 | .01640 | .01524 | .01420 | .01326 |
9 | .02821 | .02590 | .02384 | .02199 | .02033 | .01884 | .01750 | .01629 | .01520 | .01421 |
10 | .02990 | .02750 | .02535 | .02342 | .02169 | .02013 | .01872 | .01745 | .01631 | .01526 |
11 | .03172 | .02922 | .02698 | .02497 | .02316 | .02153 | .02006 | .01872 | .01752 | .01643 |
12 | .03365 | .03106 | .02872 | .02663 | .02474 | .02303 | .02149 | .02010 | .01884 | .01769 |
13 | .03566 | .03297 | .03054 | .02835 | .02638 | .02460 | .02299 | .02154 | .02021 | .01901 |
14 | .03770 | .03490 | .03237 | .03010 | .02804 | .02619 | .02450 | .02298 | .02159 | .02033 |
15 | .03973 | .03682 | .03419 | .03182 | .02968 | .02775 | .02599 | .02439 | .02294 | .02162 |
16 | .04173 | .03871 | .03598 | .03352 | .03129 | .02926 | .02743 | .02576 | .02424 | .02286 |
17 | .04372 | .04059 | .03775 | .03519 | .03287 | .03076 | .02884 | .02710 | .02551 | .02406 |
18 | .04573 | .04248 | .03953 | .03686 | .03444 | .03224 | .03024 | .02842 | .02676 | .02524 |
19 | .04780 | .04443 | .04137 | .03859 | .03607 | .03378 | .03169 | .02978 | .02804 | .02646 |
20 | .04997 | .04647 | .04329 | .04040 | .03778 | .03539 | .03321 | .03122 | .02940 | .02773 |
21 | .05226 | .04862 | .04532 | .04232 | .03958 | .03709 | .03481 | .03274 | .03083 | .02909 |
22 | .05465 | .05088 | .04745 | .04432 | .04148 | .03888 | .03650 | .03433 | .03234 | .03052 |
23 | .05716 | .05325 | .04969 | .04645 | .04348 | .04077 | .03830 | .03603 | .03394 | .03203 |
24 | .05983 | .05578 | .05208 | .04871 | .04562 | .04280 | .04021 | .03784 | .03566 | .03367 |
25 | .06266 | .05846 | .05463 | .05112 | .04791 | .04497 | .04227 | .03980 | .03752 | .03543 |
26 | .06566 | .06131 | .05734 | .05369 | .05035 | .04729 | .04448 | .04189 | .03951 | .03732 |
27 | .06887 | .06436 | .06024 | .05646 | .05298 | .04979 | .04686 | .04416 | .04168 | .03939 |
28 | .07225 | .06758 | .06331 | .05938 | .05577 | .05245 | .04940 | .04658 | .04398 | .04159 |
29 | .07581 | .07099 | .06656 | .06248 | .05873 | .05528 | .05210 | .04916 | .04645 | .04394 |
30 | .07956 | .07457 | .06998 | .06575 | .06186 | .05827 | .05495 | .05189 | .04906 | .04644 |
31 | .08348 | .07833 | .07358 | .06920 | .06515 | .06142 | .05797 | .05478 | .05182 | .04908 |
32 | .08761 | .08228 | .07736 | .07282 | .06863 | .06475 | .06116 | .05783 | .05475 | .05189 |
33 | .09195 | .08645 | .08136 | .07666 | .07231 | .06828 | .06454 | .06108 | .05786 | .05488 |
34 | .09651 | .09082 | .08557 | .08070 | .07619 | .07200 | .06812 | .06452 | .06117 | .05805 |
35 | .10131 | .09545 | .09002 | .08498 | .08030 | .07596 | .07193 | .06818 | .06469 | .06144 |
36 | .10635 | .10031 | .09470 | .08949 | .08465 | .08015 | .07596 | .07206 | .06842 | .06503 |
37 | .11165 | .10542 | .09963 | .09424 | .08923 | .08457 | .08022 | .07617 | .07238 | .06885 |
38 | .11722 | .11081 | .10484 | .09927 | .09409 | .08926 | .08475 | .08054 | .07661 | .07293 |
39 | .12308 | .11648 | .11032 | .10458 | .09922 | .09422 | .08955 | .08518 | .08109 | .07726 |
40 | .12925 | .12246 | .11612 | .11020 | .10466 | .09949 | .09465 | .09011 | .08587 | .08189 |
41 | .13575 | .12877 | .12225 | .11614 | .11043 | .10508 | .10007 | .09537 | .09097 | .08683 |
42 | .14259 | .13542 | .12871 | .12243 | .11654 | .11101 | .10583 | .10097 | .09640 | .09210 |
43 | .14977 | .14242 | .13552 | .12905 | .12298 | .11729 | .11193 | .10690 | .10217 | .09771 |
44 | .15731 | .14976 | .14269 | .13604 | .12979 | .12391 | .11838 | .11318 | .10828 | .10367 |
45 | .16516 | .15743 | .15017 | .14334 | .13691 | .13086 | .12516 | .11979 | .11472 | .10994 |
46 | .17334 | .16544 | .15800 | .15099 | .14438 | .13816 | .13228 | .12674 | .12150 | .11656 |
47 | .18184 | .17375 | .16613 | .15895 | .15217 | .14576 | .13972 | .13400 | .12860 | .12349 |
48 | .19066 | .18240 | .17461 | .16724 | .16029 | .15371 | .14749 | .14161 | .13604 | .13077 |
49 | .19981 | .19138 | .18342 | .17588 | .16875 | .16201 | .15562 | .14956 | .14383 | .13839 |
50 | .20931 | .20072 | .19259 | .18489 | .17759 | .17067 | .16412 | .15790 | .15199 | .14639 |
51 | .21917 | .21042 | .20212 | .19426 | .18679 | .17971 | .17299 | .16660 | .16054 | .15477 |
52 | .22933 | .22043 | .21198 | .20395 | .19633 | .18909 | .18220 | .17566 | .16943 | .16350 |
53 | .23981 | .23076 | .22216 | .21399 | .20621 | .19881 | .19176 | .18506 | .17867 | .17258 |
54 | .25060 | .24141 | .23267 | .22434 | .21642 | .20886 | .20166 | .19480 | .18826 | .18201 |
55 | .26171 | .25239 | .24351 | .23504 | .22697 | .21927 | .21192 | .20491 | .19821 | .19182 |
56 | .27313 | .26369 | .25468 | .24608 | .23787 | .23003 | .22254 | .21538 | .20854 | .20199 |
57 | .28487 | .27531 | .26618 | .25746 | .24912 | .24114 | .23351 | .22621 | .21923 | .21254 |
58 | .29688 | .28722 | .27798 | .26914 | .26067 | .25257 | .24481 | .23738 | .23025 | .22343 |
59 | .30913 | .29937 | .29002 | .28107 | .27249 | .26427 | .25639 | .24882 | .24157 | .23461 |
60 | .32159 | .31175 | .30231 | .29325 | .28457 | .27623 | .26823 | .26055 | .25317 | .24608 |
61 | .33429 | .32437 | .31485 | .30571 | .29692 | .28848 | .28037 | .27257 | .26507 | .25786 |
62 | .34728 | .33730 | .32770 | .31847 | .30960 | .30106 | .29285 | .28495 | .27734 | .27001 |
63 | .36057 | .35053 | .34087 | .33157 | .32262 | .31400 | .30569 | .29769 | .28998 | .28255 |
64 | .37412 | .36404 | .35433 | .34498 | .33596 | .32726 | .31887 | .31078 | .30298 | .29545 |
65 | .38794 | .37783 | .36809 | .35868 | .34961 | .34085 | .33239 | .32422 | .31633 | .30871 |
66 | .40205 | .39193 | .38216 | .37272 | .36361 | .35479 | .34628 | .33804 | .33008 | .32238 |
67 | .41650 | .40639 | .39661 | .38715 | .37800 | .36915 | .36059 | .35230 | .34428 | .33651 |
68 | .43126 | .42117 | .41139 | .40193 | .39277 | .38390 | .37530 | .36697 | .35890 | .35108 |
69 | .44628 | .43622 | .42648 | .41703 | .40787 | .39898 | .39037 | .38201 | .37391 | .36604 |
70 | .46150 | .45149 | .44178 | .43236 | .42321 | .41433 | .40571 | .39735 | .38922 | .38132 |
71 | .47683 | .46689 | .45723 | .44785 | .43873 | .42987 | .42126 | .41290 | .40476 | .39685 |
72 | .49225 | .48238 | .47279 | .46346 | .45439 | .44556 | .43697 | .42862 | .42048 | .41257 |
73 | .50770 | .49793 | .48841 | .47915 | .47013 | .46135 | .45280 | .44447 | .43635 | .42844 |
74 | .52324 | .51358 | .50416 | .49498 | .48603 | .47731 | .46880 | .46051 | .45242 | .44454 |
75 | .53894 | .52939 | .52008 | .51100 | .50214 | .49349 | .48505 | .47681 | .46877 | .46092 |
76 | .55483 | .54543 | .53624 | .52728 | .51852 | .50996 | .50160 | .49344 | .48546 | .47766 |
77 | .57091 | .56167 | .55263 | .54380 | .53516 | .52671 | .51845 | .51038 | .50247 | .49475 |
78 | .58716 | .57809 | .56922 | .56053 | .55203 | .54372 | .53557 | .52760 | .51980 | .51216 |
79 | .60346 | .59459 | .58590 | .57738 | .56904 | .56086 | .55286 | .54501 | .53732 | .52978 |
80 | .61969 | .61102 | .60252 | .59419 | .58601 | .57800 | .57014 | .56243 | .55487 | .54745 |
81 | .63571 | .62726 | .61897 | .61082 | .60283 | .59499 | .58729 | .57974 | .57232 | .56503 |
82 | .65146 | .64324 | .63515 | .62722 | .61942 | .61176 | .60423 | .59683 | .58957 | .58242 |
83 | .66693 | .65893 | .65108 | .64335 | .63575 | .62828 | .62093 | .61371 | .60660 | .59962 |
84 | .68222 | .67447 | .66684 | .65934 | .65195 | .64468 | .63753 | .63049 | .62356 | .61674 |
85 | .69742 | .68993 | .68255 | .67528 | .66812 | .66106 | .65411 | .64727 | .64053 | .63389 |
86 | .71241 | .70517 | .69805 | .69102 | .68410 | .67727 | .67054 | .66390 | .65736 | .65091 |
87 | .72696 | .72000 | .71313 | .70635 | .69967 | .69307 | .68656 | .68014 | .67381 | .66756 |
88 | .74108 | .73438 | .72777 | .72125 | .71480 | .70845 | .70217 | .69597 | .68985 | .68380 |
89 | .75475 | .74832 | .74198 | .73571 | .72951 | .72339 | .71734 | .71137 | .70547 | .69963 |
90 | .76796 | .76180 | .75572 | .74971 | .74376 | .73788 | .73207 | .72633 | .72065 | .71503 |
91 | .78049 | .77460 | .76878 | .76302 | .75732 | .75168 | .74610 | .74058 | .73512 | .72972 |
92 | .79211 | .78647 | .78089 | .77537 | .76990 | .76449 | .75913 | .75383 | .74858 | .74338 |
93 | .80283 | .79743 | .79208 | .78679 | .78154 | .77634 | .77119 | .76610 | .76105 | .75604 |
94 | .81283 | .80765 | .80253 | .79744 | .79240 | .78741 | .78247 | .77756 | .77270 | .76789 |
95 | .82233 | .81737 | .81245 | .80757 | .80274 | .79795 | .79320 | .78849 | .78382 | .77918 |
96 | .83126 | .82651 | .82180 | .81712 | .81248 | .80788 | .80332 | .79880 | .79431 | .78985 |
97 | .83953 | .83498 | .83046 | .82597 | .82152 | .81710 | .81271 | .80836 | .80404 | .79976 |
98 | .84731 | .84294 | .83860 | .83429 | .83002 | .82577 | .82155 | .81737 | .81321 | .80908 |
99 | .85490 | .85071 | .84656 | .84243 | .83832 | .83425 | .83020 | .82618 | .82219 | .81822 |
100 | .86229 | .85828 | .85431 | .85035 | .84642 | .84252 | .83864 | .83478 | .83095 | .82714 |
101 | .86958 | .86575 | .86195 | .85818 | .85442 | .85069 | .84698 | .84329 | .83962 | .83597 |
102 | .87674 | .87310 | .86947 | .86587 | .86229 | .85873 | .85518 | .85166 | .84815 | .84466 |
103 | .88384 | .88038 | .87694 | .87351 | .87010 | .86671 | .86334 | .85998 | .85663 | .85331 |
104 | .89143 | .88817 | .88492 | .88169 | .87847 | .87526 | .87207 | .86889 | .86573 | .86258 |
105 | .89885 | .89578 | .89272 | .88967 | .88664 | .88361 | .88060 | .87760 | .87461 | .87163 |
106 | .90840 | .90559 | .90278 | .89999 | .89720 | .89442 | .89165 | .88888 | .88613 | .88338 |
107 | .91999 | .91750 | .91501 | .91253 | .91005 | .90758 | .90511 | .90265 | .90019 | .89774 |
108 | .93805 | .93609 | .93412 | .93216 | .93020 | .92824 | .92629 | .92434 | .92239 | .92044 |
109 | .96900 | .96800 | .96700 | .96600 | .96500 | .96400 | .96300 | .96200 | .96100 | .96000 |
Age | 8.2% | 8.4% | 8.6% | 8.8% | 9.0% | 9.2% | 9.4% | 9.6% | 9.8% | 10.0% |
---|---|---|---|---|---|---|---|---|---|---|
0 | .01709 | .01658 | .01612 | .01570 | .01532 | .01497 | .01466 | .01437 | .01410 | .01386 |
1 | .00892 | .00839 | .00791 | .00747 | .00708 | .00672 | .00639 | .00609 | .00582 | .00557 |
2 | .00896 | .00840 | .00790 | .00744 | .00702 | .00664 | .00629 | .00598 | .00569 | .00542 |
3 | .00926 | .00867 | .00814 | .00765 | .00721 | .00681 | .00644 | .00611 | .00580 | .00552 |
4 | .00970 | .00908 | .00851 | .00800 | .00753 | .00711 | .00672 | .00636 | .00604 | .00574 |
5 | .01026 | .00960 | .00900 | .00846 | .00796 | .00751 | .00710 | .00672 | .00637 | .00606 |
6 | .01089 | .01019 | .00956 | .00899 | .00846 | .00799 | .00755 | .00715 | .00678 | .00644 |
7 | .01161 | .01088 | .01021 | .00960 | .00905 | .00854 | .00808 | .00765 | .00726 | .00690 |
8 | .01241 | .01163 | .01093 | .01029 | .00970 | .00917 | .00867 | .00822 | .00781 | .00743 |
9 | .01331 | .01249 | .01175 | .01107 | .01045 | .00988 | .00936 | .00889 | .00845 | .00804 |
10 | .01432 | .01346 | .01268 | .01196 | .01131 | .01071 | .01016 | .00965 | .00918 | .00875 |
11 | .01543 | .01453 | .01370 | .01295 | .01226 | .01162 | .01104 | .01051 | .01001 | .00956 |
12 | .01664 | .01569 | .01482 | .01403 | .01330 | .01263 | .01202 | .01145 | .01093 | .01045 |
13 | .01791 | .01691 | .01600 | .01516 | .01440 | .01369 | .01304 | .01245 | .01190 | .01139 |
14 | .01918 | .01813 | .01717 | .01629 | .01548 | .01474 | .01406 | .01343 | .01285 | .01231 |
15 | .02041 | .01931 | .01831 | .01738 | .01653 | .01576 | .01504 | .01437 | .01376 | .01320 |
16 | .02160 | .02044 | .01938 | .01841 | .01752 | .01670 | .01595 | .01525 | .01460 | .01401 |
17 | .02274 | .02152 | .02041 | .01940 | .01846 | .01760 | .01680 | .01607 | .01539 | .01476 |
18 | .02386 | .02258 | .02142 | .02035 | .01936 | .01846 | .01762 | .01685 | .01613 | .01547 |
19 | .02500 | .02367 | .02245 | .02132 | .02029 | .01933 | .01845 | .01764 | .01689 | .01619 |
20 | .02621 | .02481 | .02353 | .02235 | .02126 | .02025 | .01933 | .01847 | .01768 | .01694 |
21 | .02749 | .02603 | .02468 | .02344 | .02229 | .02124 | .02026 | .01936 | .01852 | .01774 |
22 | .02884 | .02730 | .02589 | .02458 | .02338 | .02227 | .02124 | .02029 | .01940 | .01859 |
23 | .03028 | .02867 | .02718 | .02581 | .02454 | .02337 | .02229 | .02128 | .02035 | .01949 |
24 | .03183 | .03013 | .02857 | .02713 | .02580 | .02456 | .02342 | .02236 | .02138 | .02047 |
25 | .03350 | .03172 | .03008 | .02857 | .02717 | .02587 | .02467 | .02355 | .02251 | .02155 |
26 | .03530 | .03344 | .03172 | .03013 | .02865 | .02729 | .02602 | .02484 | .02375 | .02273 |
27 | .03727 | .03532 | .03351 | .03183 | .03028 | .02885 | .02751 | .02627 | .02511 | .02404 |
28 | .03937 | .03732 | .03543 | .03367 | .03204 | .03052 | .02911 | .02780 | .02658 | .02545 |
29 | .04162 | .03947 | .03748 | .03564 | .03392 | .03233 | .03084 | .02946 | .02818 | .02698 |
30 | .04401 | .04176 | .03967 | .03773 | .03593 | .03425 | .03269 | .03124 | .02988 | .02861 |
31 | .04654 | .04419 | .04200 | .03996 | .03807 | .03630 | .03466 | .03312 | .03169 | .03035 |
32 | .04923 | .04676 | .04447 | .04233 | .04034 | .03849 | .03676 | .03514 | .03363 | .03221 |
33 | .05210 | .04952 | .04711 | .04487 | .04278 | .04083 | .03901 | .03731 | .03571 | .03422 |
34 | .05515 | .05245 | .04993 | .04758 | .04538 | .04333 | .04142 | .03962 | .03794 | .03637 |
35 | .05841 | .05558 | .05295 | .05048 | .04818 | .04603 | .04401 | .04212 | .04035 | .03869 |
36 | .06187 | .05892 | .05616 | .05358 | .05116 | .04890 | .04678 | .04480 | .04293 | .04118 |
37 | .06555 | .06247 | .05958 | .05688 | .05435 | .05198 | .04975 | .04766 | .04570 | .04385 |
38 | .06949 | .06627 | .06325 | .06043 | .05777 | .05528 | .05295 | .05075 | .04868 | .04674 |
39 | .07368 | .07032 | .06717 | .06421 | .06143 | .05882 | .05637 | .05406 | .05189 | .04984 |
40 | .07816 | .07465 | .07137 | .06827 | .06537 | .06263 | .06006 | .05764 | .05535 | .05320 |
41 | .08295 | .07930 | .07587 | .07264 | .06960 | .06674 | .06405 | .06150 | .05910 | .05683 |
42 | .08807 | .08427 | .08069 | .07733 | .07415 | .07116 | .06833 | .06567 | .06315 | .06077 |
43 | .09352 | .08957 | .08585 | .08233 | .07902 | .07589 | .07294 | .07014 | .06750 | .06500 |
44 | .09932 | .09521 | .09134 | .08768 | .08423 | .08096 | .07787 | .07495 | .07218 | .06956 |
45 | .10543 | .10117 | .09715 | .09334 | .08974 | .08634 | .08311 | .08005 | .07716 | .07441 |
46 | .11189 | .10747 | .10329 | .09933 | .09559 | .09204 | .08867 | .08548 | .08245 | .07958 |
47 | .11866 | .11408 | .10974 | .10564 | .10174 | .09805 | .09454 | .09121 | .08805 | .08504 |
48 | .12577 | .12103 | .11654 | .11228 | .10823 | .10439 | .10074 | .09727 | .09397 | .09083 |
49 | .13323 | .12833 | .12368 | .11926 | .11506 | .11107 | .10728 | .10366 | .10022 | .09695 |
50 | .14107 | .13601 | .13120 | .12663 | .12228 | .11813 | .11419 | .11043 | .10685 | .10344 |
51 | .14928 | .14407 | .13910 | .13437 | .12987 | .12558 | .12149 | .11758 | .11386 | .11031 |
52 | .15785 | .15248 | .14735 | .14247 | .13781 | .13337 | .12913 | .12508 | .12122 | .11752 |
53 | .16678 | .16124 | .15597 | .15093 | .14612 | .14153 | .13714 | .13294 | .12893 | .12509 |
54 | .17606 | .17037 | .16493 | .15974 | .15478 | .15004 | .14550 | .14116 | .13700 | .13302 |
55 | .18570 | .17986 | .17428 | .16893 | .16382 | .15893 | .15424 | .14976 | .14546 | .14134 |
56 | .19573 | .18974 | .18400 | .17851 | .17325 | .16821 | .16338 | .15875 | .15430 | .15004 |
57 | .20613 | .20000 | .19412 | .18848 | .18307 | .17789 | .17291 | .16814 | .16355 | .15914 |
58 | .21688 | .21060 | .20458 | .19880 | .19325 | .18792 | .18280 | .17788 | .17316 | .16861 |
59 | .22793 | .22151 | .21535 | .20943 | .20374 | .19827 | .19301 | .18795 | .18309 | .17840 |
60 | .23927 | .23272 | .22642 | .22036 | .21454 | .20893 | .20354 | .19834 | .19334 | .18851 |
61 | .25092 | .24425 | .23782 | .23163 | .22567 | .21993 | .21440 | .20907 | .20393 | .19898 |
62 | .26295 | .25616 | .24961 | .24329 | .23721 | .23134 | .22568 | .22021 | .21494 | .20985 |
63 | .27538 | .26847 | .26180 | .25537 | .24916 | .24316 | .23738 | .23179 | .22639 | .22117 |
64 | .28817 | .28116 | .27438 | .26783 | .26150 | .25539 | .24949 | .24377 | .23825 | .23291 |
65 | .30134 | .29423 | .28735 | .28069 | .27426 | .26803 | .26201 | .25618 | .25054 | .24508 |
66 | .31493 | .30772 | .30075 | .29399 | .28746 | .28113 | .27500 | .26906 | .26331 | .25774 |
67 | .32899 | .32170 | .31464 | .30780 | .30118 | .29475 | .28852 | .28248 | .27663 | .27095 |
68 | .34349 | .33614 | .32901 | .32209 | .31538 | .30887 | .30256 | .29643 | .29047 | .28469 |
69 | .35841 | .35100 | .34381 | .33683 | .33005 | .32346 | .31707 | .31085 | .30481 | .29894 |
70 | .37366 | .36620 | .35896 | .35193 | .34509 | .33844 | .33197 | .32568 | .31957 | .31362 |
71 | .38916 | .38167 | .37440 | .36732 | .36043 | .35372 | .34720 | .34084 | .33466 | .32864 |
72 | .40486 | .39736 | .39006 | .38295 | .37602 | .36927 | .36270 | .35629 | .35005 | .34396 |
73 | .42074 | .41323 | .40591 | .39878 | .39182 | .38504 | .37843 | .37198 | .36568 | .35955 |
74 | .43685 | .42934 | .42202 | .41488 | .40791 | .40110 | .39446 | .38798 | .38165 | .37547 |
75 | .45326 | .44577 | .43846 | .43132 | .42435 | .41754 | .41088 | .40438 | .39802 | .39181 |
76 | .47004 | .46259 | .45530 | .44818 | .44122 | .43442 | .42776 | .42125 | .41488 | .40865 |
77 | .48718 | .47979 | .47255 | .46547 | .45853 | .45175 | .44511 | .43861 | .43225 | .42601 |
78 | .50467 | .49735 | .49017 | .48314 | .47626 | .46951 | .46290 | .45643 | .45008 | .44386 |
79 | .52239 | .51515 | .50806 | .50110 | .49427 | .48758 | .48102 | .47459 | .46828 | .46209 |
80 | .54018 | .53304 | .52603 | .51916 | .51242 | .50580 | .49930 | .49292 | .48666 | .48052 |
81 | .55788 | .55085 | .54396 | .53718 | .53053 | .52399 | .51757 | .51126 | .50507 | .49898 |
82 | .57540 | .56851 | .56173 | .55506 | .54851 | .54207 | .53574 | .52951 | .52339 | .51737 |
83 | .59274 | .58598 | .57933 | .57279 | .56635 | .56001 | .55378 | .54765 | .54161 | .53567 |
84 | .61002 | .60341 | .59690 | .59049 | .58418 | .57796 | .57184 | .56582 | .55988 | .55403 |
85 | .62734 | .62090 | .61454 | .60828 | .60211 | .59603 | .59004 | .58414 | .57832 | .57258 |
86 | .64455 | .63828 | .63210 | .62600 | .61999 | .61406 | .60821 | .60244 | .59675 | .59113 |
87 | .66139 | .65531 | .64930 | .64337 | .63752 | .63175 | .62605 | .62043 | .61488 | .60939 |
88 | .67783 | .67194 | .66612 | .66037 | .65469 | .64908 | .64354 | .63807 | .63267 | .62733 |
89 | .69387 | .68817 | .68254 | .67698 | .67148 | .66605 | .66068 | .65537 | .65012 | .64493 |
90 | .70947 | .70398 | .69855 | .69318 | .68786 | .68261 | .67742 | .67228 | .66719 | .66217 |
91 | .72437 | .71908 | .71385 | .70867 | .70354 | .69847 | .69345 | .68848 | .68357 | .67870 |
92 | .73823 | .73314 | .72810 | .72310 | .71816 | .71326 | .70841 | .70361 | .69886 | .69415 |
93 | .75109 | .74618 | .74132 | .73650 | .73173 | .72700 | .72232 | .71768 | .71308 | .70852 |
94 | .76312 | .75839 | .75370 | .74905 | .74445 | .73988 | .73536 | .73087 | .72643 | .72202 |
95 | .77459 | .77004 | .76552 | .76104 | .75660 | .75220 | .74783 | .74350 | .73920 | .73494 |
96 | .78543 | .78105 | .77670 | .77238 | .76810 | .76386 | .75964 | .75546 | .75131 | .74720 |
97 | .79550 | .79128 | .78709 | .78293 | .77880 | .77470 | .77063 | .76659 | .76258 | .75860 |
98 | .80498 | .80091 | .79687 | .79286 | .78888 | .78492 | .78099 | .77709 | .77322 | .76937 |
99 | .81428 | .81036 | .80647 | .80261 | .79877 | .79496 | .79117 | .78741 | .78367 | .77995 |
100 | .82336 | .81959 | .81586 | .81214 | .80845 | .80478 | .80113 | .79751 | .79390 | .79032 |
101 | .83234 | .82873 | .82515 | .82158 | .81804 | .81451 | .81101 | .80753 | .80406 | .80062 |
102 | .84119 | .83774 | .83431 | .83089 | .82750 | .82412 | .82076 | .81742 | .81409 | .81078 |
103 | .84999 | .84670 | .84342 | .84016 | .83691 | .83368 | .83046 | .82726 | .82408 | .82091 |
104 | .85944 | .85632 | .85321 | .85011 | .84703 | .84396 | .84090 | .83786 | .83483 | .83182 |
105 | .86866 | .86570 | .86276 | .85982 | .85690 | .85399 | .85109 | .84820 | .84532 | .84245 |
106 | .88065 | .87792 | .87520 | .87248 | .86978 | .86708 | .86440 | .86172 | .85905 | .85638 |
107 | .89530 | .89286 | .89042 | .88799 | .88557 | .88315 | .88073 | .87833 | .87592 | .87352 |
108 | .91849 | .91654 | .91460 | .91266 | .91072 | .90879 | .90685 | .90492 | .90299 | .90106 |
109 | .95900 | .95800 | .95700 | .95600 | .95500 | .95400 | .95300 | .95200 | .95100 | .95000 |
Age | 10.2% | 10.4% | 10.6% | 10.8% | 11.0% | 11.2% | 11.4% | 11.6% | 11.8% | 12.0% |
---|---|---|---|---|---|---|---|---|---|---|
0 | .01363 | .01342 | .01323 | .01305 | .01288 | .01272 | .01258 | .01244 | .01231 | .01219 |
1 | .00534 | .00512 | .00493 | .00474 | .00458 | .00442 | .00427 | .00414 | .00401 | .00389 |
2 | .00518 | .00495 | .00474 | .00455 | .00437 | .00421 | .00405 | .00391 | .00377 | .00365 |
3 | .00526 | .00502 | .00480 | .00459 | .00440 | .00422 | .00406 | .00391 | .00376 | .00363 |
4 | .00546 | .00521 | .00497 | .00475 | .00455 | .00436 | .00419 | .00402 | .00387 | .00373 |
5 | .00576 | .00549 | .00524 | .00501 | .00479 | .00459 | .00440 | .00423 | .00406 | .00391 |
6 | .00613 | .00584 | .00557 | .00532 | .00509 | .00488 | .00468 | .00449 | .00432 | .00415 |
7 | .00657 | .00626 | .00598 | .00571 | .00547 | .00524 | .00502 | .00482 | .00464 | .00446 |
8 | .00707 | .00675 | .00644 | .00616 | .00590 | .00565 | .00542 | .00521 | .00501 | .00482 |
9 | .00766 | .00732 | .00699 | .00669 | .00641 | .00615 | .00591 | .00568 | .00547 | .00527 |
10 | .00835 | .00798 | .00764 | .00732 | .00702 | .00675 | .00649 | .00624 | .00602 | .00580 |
11 | .00913 | .00874 | .00838 | .00804 | .00772 | .00743 | .00715 | .00689 | .00665 | .00642 |
12 | .01000 | .00959 | .00920 | .00884 | .00851 | .00819 | .00790 | .00762 | .00737 | .00712 |
13 | .01091 | .01048 | .01007 | .00969 | .00933 | .00900 | .00869 | .00840 | .00813 | .00787 |
14 | .01181 | .01135 | .01092 | .01052 | .01014 | .00979 | .00947 | .00916 | .00887 | .00860 |
15 | .01267 | .01218 | .01173 | .01130 | .01091 | .01054 | .01019 | .00987 | .00956 | .00928 |
16 | .01345 | .01294 | .01246 | .01201 | .01160 | .01121 | .01084 | .01050 | .01018 | .00988 |
17 | .01418 | .01364 | .01313 | .01266 | .01222 | .01181 | .01143 | .01107 | .01073 | .01041 |
18 | .01486 | .01429 | .01375 | .01326 | .01279 | .01236 | .01196 | .01158 | .01122 | .01088 |
19 | .01554 | .01494 | .01438 | .01385 | .01336 | .01291 | .01248 | .01208 | .01170 | .01135 |
20 | .01626 | .01562 | .01503 | .01448 | .01396 | .01348 | .01303 | .01260 | .01220 | .01183 |
21 | .01702 | .01635 | .01573 | .01514 | .01460 | .01409 | .01361 | .01316 | .01274 | .01235 |
22 | .01782 | .01711 | .01645 | .01584 | .01526 | .01472 | .01422 | .01374 | .01330 | .01288 |
23 | .01868 | .01793 | .01724 | .01658 | .01597 | .01540 | .01487 | .01437 | .01390 | .01345 |
24 | .01962 | .01883 | .01809 | .01740 | .01675 | .01615 | .01558 | .01505 | .01455 | .01408 |
25 | .02065 | .01981 | .01903 | .01830 | .01762 | .01698 | .01638 | .01581 | .01528 | .01478 |
26 | .02178 | .02089 | .02006 | .01929 | .01856 | .01789 | .01725 | .01665 | .01609 | .01556 |
27 | .02303 | .02209 | .02122 | .02040 | .01963 | .01891 | .01824 | .01760 | .01700 | .01644 |
28 | .02439 | .02339 | .02247 | .02160 | .02079 | .02002 | .01931 | .01863 | .01800 | .01740 |
29 | .02585 | .02480 | .02382 | .02290 | .02204 | .02123 | .02047 | .01976 | .01908 | .01845 |
30 | .02742 | .02631 | .02527 | .02430 | .02339 | .02253 | .02172 | .02096 | .02025 | .01957 |
31 | .02910 | .02793 | .02683 | .02579 | .02482 | .02391 | .02306 | .02225 | .02149 | .02077 |
32 | .03089 | .02965 | .02849 | .02739 | .02636 | .02540 | .02449 | .02363 | .02282 | .02206 |
33 | .03282 | .03151 | .03028 | .02912 | .02803 | .02701 | .02604 | .02513 | .02427 | .02346 |
34 | .03489 | .03350 | .03220 | .03097 | .02982 | .02873 | .02771 | .02674 | .02583 | .02497 |
35 | .03713 | .03567 | .03429 | .03299 | .03177 | .03061 | .02953 | .02850 | .02753 | .02661 |
36 | .03953 | .03798 | .03653 | .03515 | .03386 | .03263 | .03148 | .03039 | .02936 | .02838 |
37 | .04211 | .04048 | .03894 | .03748 | .03611 | .03481 | .03359 | .03243 | .03134 | .03030 |
38 | .04490 | .04318 | .04155 | .04001 | .03856 | .03719 | .03589 | .03466 | .03350 | .03239 |
39 | .04791 | .04609 | .04437 | .04274 | .04120 | .03975 | .03837 | .03707 | .03583 | .03466 |
40 | .05116 | .04924 | .04742 | .04571 | .04408 | .04254 | .04108 | .03970 | .03839 | .03714 |
41 | .05469 | .05267 | .05075 | .04894 | .04722 | .04559 | .04405 | .04258 | .04119 | .03987 |
42 | .05851 | .05638 | .05436 | .05245 | .05063 | .04891 | .04728 | .04573 | .04425 | .04285 |
43 | .06263 | .06039 | .05827 | .05625 | .05433 | .05252 | .05079 | .04915 | .04759 | .04610 |
44 | .06707 | .06472 | .06248 | .06035 | .05834 | .05642 | .05459 | .05286 | .05121 | .04963 |
45 | .07180 | .06933 | .06698 | .06474 | .06262 | .06059 | .05867 | .05684 | .05509 | .05342 |
46 | .07685 | .07425 | .07178 | .06943 | .06720 | .06507 | .06304 | .06110 | .05926 | .05750 |
47 | .08218 | .07946 | .07687 | .07440 | .07205 | .06981 | .06768 | .06564 | .06369 | .06183 |
48 | .08784 | .08499 | .08228 | .07969 | .07722 | .07487 | .07262 | .07047 | .06842 | .06646 |
49 | .09382 | .09085 | .08801 | .08530 | .08271 | .08024 | .07788 | .07562 | .07346 | .07140 |
50 | .10018 | .09707 | .09410 | .09127 | .08856 | .08597 | .08349 | .08112 | .07885 | .07667 |
51 | .10691 | .10367 | .10057 | .09761 | .09477 | .09206 | .08946 | .08697 | .08459 | .08231 |
52 | .11399 | .11061 | .10738 | .10429 | .10132 | .09849 | .09577 | .09316 | .09066 | .08826 |
53 | .12142 | .11791 | .11454 | .11132 | .10823 | .10526 | .10242 | .09969 | .09707 | .09456 |
54 | .12921 | .12556 | .12206 | .11870 | .11548 | .11239 | .10942 | .10657 | .10383 | .10120 |
55 | .13738 | .13359 | .12995 | .12646 | .12311 | .11989 | .11679 | .11382 | .11096 | .10820 |
56 | .14595 | .14202 | .13824 | .13462 | .13113 | .12778 | .12456 | .12146 | .11847 | .11560 |
57 | .15491 | .15084 | .14693 | .14317 | .13955 | .13607 | .13272 | .12949 | .12638 | .12338 |
58 | .16424 | .16004 | .15599 | .15209 | .14834 | .14473 | .14125 | .13789 | .13465 | .13153 |
59 | .17390 | .16955 | .16537 | .16134 | .15746 | .15371 | .15010 | .14662 | .14325 | .14001 |
60 | .18387 | .17939 | .17507 | .17091 | .16689 | .16302 | .15927 | .15566 | .15217 | .14880 |
61 | .19420 | .18958 | .18513 | .18084 | .17669 | .17268 | .16881 | .16506 | .16145 | .15795 |
62 | .20494 | .20020 | .19561 | .19119 | .18691 | .18277 | .17877 | .17490 | .17115 | .16753 |
63 | .21613 | .21126 | .20654 | .20199 | .19758 | .19331 | .18918 | .18518 | .18131 | .17757 |
64 | .22774 | .22274 | .21791 | .21322 | .20869 | .20429 | .20004 | .19592 | .19192 | .18805 |
65 | .23979 | .23467 | .22971 | .22490 | .22025 | .21573 | .21135 | .20710 | .20299 | .19899 |
66 | .25233 | .24709 | .24202 | .23709 | .23231 | .22767 | .22318 | .21881 | .21457 | .21045 |
67 | .26543 | .26009 | .25489 | .24985 | .24496 | .24021 | .23560 | .23111 | .22676 | .22252 |
68 | .27908 | .27363 | .26833 | .26319 | .25819 | .25332 | .24860 | .24400 | .23954 | .23519 |
69 | .29324 | .28769 | .28230 | .27705 | .27195 | .26699 | .26216 | .25746 | .25288 | .24843 |
70 | .30783 | .30219 | .29671 | .29137 | .28618 | .28112 | .27619 | .27139 | .26672 | .26216 |
71 | .32277 | .31706 | .31150 | .30608 | .30079 | .29564 | .29063 | .28573 | .28096 | .27631 |
72 | .33803 | .33225 | .32661 | .32112 | .31575 | .31052 | .30542 | .30044 | .29559 | .29084 |
73 | .35356 | .34772 | .34201 | .33645 | .33101 | .32571 | .32053 | .31547 | .31053 | .30571 |
74 | .36943 | .36354 | .35778 | .35215 | .34666 | .34129 | .33604 | .33091 | .32590 | .32100 |
75 | .38574 | .37980 | .37400 | .36833 | .36278 | .35735 | .35205 | .34686 | .34178 | .33681 |
76 | .40256 | .39660 | .39076 | .38505 | .37947 | .37400 | .36864 | .36340 | .35827 | .35324 |
77 | .41991 | .41394 | .40808 | .40235 | .39674 | .39124 | .38585 | .38056 | .37539 | .37032 |
78 | .43777 | .43180 | .42594 | .42020 | .41457 | .40906 | .40365 | .39834 | .39314 | .38803 |
79 | .45602 | .45007 | .44422 | .43849 | .43287 | .42735 | .42193 | .41661 | .41139 | .40627 |
80 | .47449 | .46856 | .46275 | .45704 | .45143 | .44592 | .44051 | .43519 | .42997 | .42484 |
81 | .49300 | .48712 | .48134 | .47566 | .47008 | .46460 | .45921 | .45391 | .44870 | .44357 |
82 | .51145 | .50563 | .49990 | .49427 | .48873 | .48328 | .47792 | .47265 | .46746 | .46235 |
83 | .52983 | .52407 | .51841 | .51284 | .50735 | .50195 | .49663 | .49139 | .48624 | .48116 |
84 | .54828 | .54261 | .53702 | .53151 | .52609 | .52075 | .51549 | .51030 | .50519 | .50015 |
85 | .56693 | .56135 | .55586 | .55044 | .54510 | .53983 | .53464 | .52952 | .52447 | .51949 |
86 | .58560 | .58013 | .57474 | .56943 | .56418 | .55901 | .55390 | .54886 | .54389 | .53898 |
87 | .60398 | .59864 | .59337 | .58817 | .58303 | .57795 | .57294 | .56799 | .56310 | .55828 |
88 | .62206 | .61685 | .61170 | .60662 | .60159 | .59663 | .59173 | .58688 | .58209 | .57736 |
89 | .63980 | .63474 | .62972 | .62477 | .61987 | .61503 | .61024 | .60551 | .60083 | .59620 |
90 | .65719 | .65227 | .64741 | .64259 | .63783 | .63312 | .62846 | .62385 | .61928 | .61477 |
91 | .67388 | .66912 | .66440 | .65973 | .65511 | .65053 | .64600 | .64152 | .63708 | .63269 |
92 | .68949 | .68487 | .68030 | .67577 | .67129 | .66685 | .66245 | .65809 | .65378 | .64950 |
93 | .70401 | .69954 | .69511 | .69072 | .68637 | .68205 | .67778 | .67355 | .66935 | .66519 |
94 | .71765 | .71332 | .70902 | .70477 | .70055 | .69636 | .69222 | .68810 | .68403 | .67998 |
95 | .73072 | .72653 | .72237 | .71825 | .71416 | .71010 | .70608 | .70209 | .69813 | .69421 |
96 | .74311 | .73906 | .73504 | .73105 | .72709 | .72316 | .71926 | .71539 | .71155 | .70774 |
97 | .75465 | .75073 | .74684 | .74297 | .73914 | .73533 | .73155 | .72780 | .72407 | .72037 |
98 | .76555 | .76175 | .75798 | .75424 | .75052 | .74683 | .74317 | .73953 | .73591 | .73232 |
99 | .77626 | .77260 | .76895 | .76534 | .76174 | .75817 | .75462 | .75109 | .74759 | .74411 |
100 | .78676 | .78323 | .77971 | .77622 | .77274 | .76929 | .76586 | .76245 | .75906 | .75569 |
101 | .79719 | .79379 | .79040 | .78703 | .78368 | .78035 | .77704 | .77375 | .77048 | .76722 |
102 | .80749 | .80422 | .80096 | .79772 | .79450 | .79130 | .78811 | .78494 | .78178 | .77864 |
103 | .81775 | .81461 | .81149 | .80838 | .80529 | .80221 | .79914 | .79609 | .79306 | .79003 |
104 | .82881 | .82582 | .82284 | .81988 | .81693 | .81399 | .81106 | .80815 | .80525 | .80236 |
105 | .83959 | .83674 | .83391 | .83108 | .82826 | .82546 | .82267 | .81988 | .81711 | .81435 |
106 | .85373 | .85108 | .84844 | .84581 | .84319 | .84058 | .83797 | .83537 | .83278 | .83020 |
107 | .87113 | .86875 | .86636 | .86399 | .86161 | .85925 | .85689 | .85453 | .85218 | .84984 |
108 | .89913 | .89721 | .89529 | .89337 | .89145 | .88953 | .88762 | .88571 | .88380 | .88189 |
109 | .94900 | .94800 | .94700 | .94600 | .94500 | .94400 | .94300 | .94200 | .94100 | .94000 |
Age | 12.2% | 12.4% | 12.6% | 12.8% | 13.0% | 13.2% | 13.4% | 13.6% | 13.8% | 14.0% |
---|---|---|---|---|---|---|---|---|---|---|
0 | .01208 | .01197 | .01187 | .01177 | .01168 | .01159 | .01151 | .01143 | .01135 | .01128 |
1 | .00378 | .00367 | .00358 | .00348 | .00340 | .00331 | .00323 | .00316 | .00309 | .00302 |
2 | .00353 | .00342 | .00331 | .00322 | .00312 | .00304 | .00295 | .00288 | .00280 | .00273 |
3 | .00350 | .00339 | .00327 | .00317 | .00307 | .00298 | .00289 | .00281 | .00273 | .00265 |
4 | .00359 | .00347 | .00335 | .00324 | .00313 | .00303 | .00294 | .00285 | .00276 | .00268 |
5 | .00377 | .00363 | .00351 | .00339 | .00327 | .00317 | .00306 | .00297 | .00288 | .00279 |
6 | .00400 | .00386 | .00372 | .00359 | .00347 | .00335 | .00325 | .00314 | .00305 | .00295 |
7 | .00430 | .00414 | .00400 | .00386 | .00373 | .00360 | .00349 | .00338 | .00327 | .00317 |
8 | .00465 | .00448 | .00432 | .00417 | .00403 | .00390 | .00378 | .00366 | .00354 | .00344 |
9 | .00508 | .00490 | .00473 | .00457 | .00442 | .00428 | .00414 | .00402 | .00389 | .00378 |
10 | .00560 | .00541 | .00523 | .00506 | .00490 | .00475 | .00460 | .00446 | .00433 | .00421 |
11 | .00620 | .00600 | .00581 | .00563 | .00546 | .00529 | .00514 | .00499 | .00485 | .00472 |
12 | .00689 | .00668 | .00647 | .00628 | .00610 | .00593 | .00576 | .00560 | .00545 | .00531 |
13 | .00763 | .00740 | .00718 | .00698 | .00678 | .00660 | .00642 | .00626 | .00610 | .00595 |
14 | .00834 | .00810 | .00787 | .00766 | .00745 | .00726 | .00707 | .00689 | .00673 | .00657 |
15 | .00901 | .00875 | .00851 | .00828 | .00807 | .00786 | .00767 | .00748 | .00730 | .00714 |
16 | .00959 | .00932 | .00907 | .00883 | .00860 | .00839 | .00818 | .00799 | .00780 | .00762 |
17 | .01011 | .00983 | .00956 | .00930 | .00907 | .00884 | .00862 | .00842 | .00822 | .00804 |
18 | .01057 | .01027 | .00999 | .00972 | .00947 | .00923 | .00900 | .00879 | .00858 | .00839 |
19 | .01101 | .01070 | .01040 | .01012 | .00985 | .00960 | .00936 | .00914 | .00892 | .00871 |
20 | .01148 | .01115 | .01083 | .01054 | .01026 | .00999 | .00974 | .00950 | .00927 | .00905 |
21 | .01197 | .01162 | .01129 | .01098 | .01068 | .01040 | .01014 | .00988 | .00964 | .00941 |
22 | .01249 | .01211 | .01176 | .01143 | .01112 | .01082 | .01054 | .01027 | .01002 | .00978 |
23 | .01304 | .01264 | .01227 | .01192 | .01159 | .01127 | .01098 | .01069 | .01042 | .01017 |
24 | .01364 | .01322 | .01283 | .01246 | .01210 | .01177 | .01145 | .01115 | .01087 | .01060 |
25 | .01431 | .01387 | .01345 | .01306 | .01268 | .01233 | .01199 | .01168 | .01137 | .01109 |
26 | .01506 | .01459 | .01415 | .01373 | .01333 | .01295 | .01260 | .01226 | .01194 | .01163 |
27 | .01591 | .01541 | .01494 | .01449 | .01407 | .01367 | .01329 | .01293 | .01259 | .01226 |
28 | .01684 | .01631 | .01580 | .01533 | .01488 | .01445 | .01405 | .01367 | .01330 | .01296 |
29 | .01785 | .01728 | .01675 | .01624 | .01577 | .01531 | .01488 | .01447 | .01408 | .01372 |
30 | .01893 | .01833 | .01776 | .01723 | .01672 | .01623 | .01578 | .01534 | .01493 | .01453 |
31 | .02010 | .01946 | .01885 | .01828 | .01773 | .01722 | .01673 | .01627 | .01582 | .01540 |
32 | .02134 | .02066 | .02002 | .01940 | .01883 | .01828 | .01776 | .01726 | .01679 | .01634 |
33 | .02270 | .02197 | .02128 | .02063 | .02002 | .01943 | .01887 | .01835 | .01784 | .01736 |
34 | .02415 | .02338 | .02265 | .02195 | .02130 | .02067 | .02008 | .01951 | .01897 | .01846 |
35 | .02574 | .02492 | .02414 | .02340 | .02270 | .02203 | .02140 | .02080 | .02022 | .01967 |
36 | .02746 | .02658 | .02575 | .02496 | .02422 | .02350 | .02283 | .02218 | .02157 | .02098 |
37 | .02932 | .02838 | .02750 | .02666 | .02586 | .02510 | .02438 | .02369 | .02303 | .02241 |
38 | .03135 | .03035 | .02941 | .02851 | .02766 | .02685 | .02608 | .02534 | .02464 | .02397 |
39 | .03355 | .03249 | .03149 | .03053 | .02962 | .02876 | .02793 | .02715 | .02640 | .02568 |
40 | .03596 | .03484 | .03377 | .03275 | .03178 | .03086 | .02998 | .02914 | .02833 | .02757 |
41 | .03861 | .03742 | .03628 | .03520 | .03416 | .03318 | .03224 | .03134 | .03048 | .02966 |
42 | .04152 | .04025 | .03903 | .03788 | .03678 | .03573 | .03473 | .03377 | .03285 | .03198 |
43 | .04468 | .04333 | .04205 | .04082 | .03965 | .03853 | .03746 | .03644 | .03546 | .03453 |
44 | .04813 | .04670 | .04533 | .04403 | .04278 | .04159 | .04045 | .03936 | .03832 | .03732 |
45 | .05183 | .05032 | .04887 | .04748 | .04616 | .04489 | .04368 | .04252 | .04141 | .04034 |
46 | .05582 | .05421 | .05267 | .05121 | .04980 | .04846 | .04717 | .04593 | .04475 | .04362 |
47 | .06006 | .05836 | .05673 | .05518 | .05369 | .05226 | .05089 | .04958 | .04832 | .04711 |
48 | .06459 | .06279 | .06107 | .05943 | .05785 | .05634 | .05488 | .05349 | .05216 | .05087 |
49 | .06942 | .06752 | .06571 | .06397 | .06230 | .06070 | .05916 | .05768 | .05626 | .05490 |
50 | .07459 | .07259 | .07068 | .06884 | .06708 | .06538 | .06376 | .06219 | .06069 | .05924 |
51 | .08012 | .07801 | .07599 | .07406 | .07220 | .07041 | .06869 | .06703 | .06544 | .06391 |
52 | .08596 | .08375 | .08163 | .07959 | .07763 | .07574 | .07392 | .07218 | .07049 | .06887 |
53 | .09214 | .08982 | .08759 | .08544 | .08338 | .08139 | .07948 | .07763 | .07586 | .07415 |
54 | .09867 | .09623 | .09389 | .09164 | .08946 | .08737 | .08536 | .08342 | .08154 | .07974 |
55 | .10556 | .10301 | .10055 | .09819 | .09591 | .09371 | .09159 | .08955 | .08757 | .08567 |
56 | .11283 | .11016 | .10759 | .10511 | .10272 | .10042 | .09819 | .09605 | .09397 | .09197 |
57 | .12050 | .11771 | .11502 | .11243 | .10993 | .10751 | .10518 | .10293 | .10075 | .09864 |
58 | .12852 | .12562 | .12281 | .12011 | .11749 | .11496 | .11252 | .11016 | .10787 | .10567 |
59 | .13687 | .13385 | .13092 | .12810 | .12537 | .12273 | .12017 | .11770 | .11531 | .11299 |
60 | .14554 | .14240 | .13935 | .13641 | .13356 | .13080 | .12813 | .12555 | .12305 | .12063 |
61 | .15457 | .15130 | .14813 | .14507 | .14210 | .13923 | .13644 | .13375 | .13113 | .12860 |
62 | .16402 | .16063 | .15734 | .15415 | .15107 | .14808 | .14518 | .14237 | .13964 | .13699 |
63 | .17393 | .17042 | .16700 | .16370 | .16049 | .15738 | .15437 | .15144 | .14860 | .14584 |
64 | .18429 | .18065 | .17712 | .17369 | .17036 | .16714 | .16400 | .16096 | .15800 | .15513 |
65 | .19511 | .19135 | .18769 | .18415 | .18070 | .17735 | .17410 | .17094 | .16787 | .16488 |
66 | .20645 | .20257 | .19880 | .19513 | .19157 | .18810 | .18473 | .18146 | .17827 | .17517 |
67 | .21841 | .21441 | .21052 | .20673 | .20305 | .19947 | .19599 | .19259 | .18929 | .18608 |
68 | .23096 | .22685 | .22284 | .21895 | .21515 | .21146 | .20786 | .20436 | .20094 | .19762 |
69 | .24409 | .23987 | .23575 | .23175 | .22784 | .22404 | .22033 | .21672 | .21320 | .20976 |
70 | .25772 | .25339 | .24918 | .24507 | .24106 | .23715 | .23333 | .22961 | .22598 | .22244 |
71 | .27178 | .26735 | .26304 | .25882 | .25471 | .25070 | .24679 | .24296 | .23923 | .23559 |
72 | .28622 | .28170 | .27729 | .27298 | .26877 | .26467 | .26065 | .25673 | .25290 | .24915 |
73 | .30100 | .29639 | .29189 | .28749 | .28320 | .27899 | .27489 | .27087 | .26694 | .26310 |
74 | .31621 | .31152 | .30694 | .30246 | .29807 | .29378 | .28959 | .28548 | .28146 | .27753 |
75 | .33195 | .32719 | .32253 | .31797 | .31351 | .30914 | .30486 | .30067 | .29657 | .29255 |
76 | .34832 | .34350 | .33877 | .33415 | .32961 | .32517 | .32082 | .31656 | .31238 | .30828 |
77 | .36535 | .36047 | .35570 | .35101 | .34642 | .34192 | .33750 | .33317 | .32892 | .32475 |
78 | .38302 | .37811 | .37329 | .36856 | .36392 | .35937 | .35490 | .35051 | .34621 | .34198 |
79 | .40124 | .39630 | .39145 | .38669 | .38201 | .37742 | .37291 | .36848 | .36413 | .35985 |
80 | .41980 | .41485 | .40998 | .40520 | .40050 | .39588 | .39134 | .38688 | .38249 | .37818 |
81 | .43854 | .43358 | .42871 | .42392 | .41921 | .41457 | .41001 | .40553 | .40112 | .39678 |
82 | .45733 | .45238 | .44752 | .44273 | .43802 | .43338 | .42881 | .42431 | .41989 | .41553 |
83 | .47616 | .47123 | .46638 | .46161 | .45690 | .45227 | .44770 | .44320 | .43877 | .43441 |
84 | .49519 | .49030 | .48548 | .48073 | .47604 | .47143 | .46688 | .46239 | .45797 | .45361 |
85 | .51458 | .50974 | .50496 | .50025 | .49560 | .49102 | .48650 | .48204 | .47763 | .47329 |
86 | .53413 | .52935 | .52463 | .51998 | .51538 | .51084 | .50636 | .50194 | .49758 | .49327 |
87 | .55351 | .54881 | .54416 | .53957 | .53503 | .53055 | .52613 | .52176 | .51744 | .51317 |
88 | .57268 | .56806 | .56349 | .55898 | .55451 | .55010 | .54574 | .54144 | .53718 | .53296 |
89 | .59162 | .58710 | .58262 | .57819 | .57382 | .56949 | .56520 | .56097 | .55678 | .55263 |
90 | .61030 | .60588 | .60151 | .59718 | .59290 | .58866 | .58447 | .58032 | .57621 | .57214 |
91 | .62834 | .62403 | .61977 | .61554 | .61136 | .60722 | .60312 | .59907 | .59505 | .59107 |
92 | .64527 | .64107 | .63692 | .63280 | .62872 | .62468 | .62068 | .61672 | .61279 | .60890 |
93 | .66107 | .65699 | .65294 | .64893 | .64495 | .64101 | .63711 | .63323 | .62940 | .62559 |
94 | .67597 | .67200 | .66806 | .66415 | .66027 | .65643 | .65262 | .64884 | .64509 | .64138 |
95 | .69031 | .68645 | .68262 | .67881 | .67504 | .67130 | .66759 | .66390 | .66025 | .65662 |
96 | .70396 | .70021 | .69648 | .69279 | .68912 | .68548 | .68186 | .67828 | .67471 | .67118 |
97 | .71670 | .71305 | .70943 | .70584 | .70227 | .69872 | .69520 | .69171 | .68824 | .68480 |
98 | .72875 | .72521 | .72169 | .71819 | .71472 | .71127 | .70784 | .70444 | .70106 | .69770 |
99 | .74065 | .73721 | .73379 | .73040 | .72703 | .72368 | .72035 | .71704 | .71375 | .71048 |
100 | .75234 | .74901 | .74570 | .74241 | .73914 | .73589 | .73265 | .72944 | .72625 | .72307 |
101 | .76399 | .76077 | .75757 | .75438 | .75122 | .74807 | .74494 | .74183 | .73873 | .73565 |
102 | .77552 | .77241 | .76932 | .76625 | .76319 | .76015 | .75712 | .75411 | .75111 | .74813 |
103 | .78703 | .78404 | .78106 | .77809 | .77514 | .77221 | .76929 | .76638 | .76348 | .76060 |
104 | .79948 | .79662 | .79377 | .79093 | .78810 | .78528 | .78248 | .77969 | .77691 | .77414 |
105 | .81159 | .80885 | .80612 | .80340 | .80069 | .79799 | .79530 | .79262 | .78995 | .78729 |
106 | .82763 | .82506 | .82250 | .81995 | .81741 | .81488 | .81235 | .80983 | .80732 | .80482 |
107 | .84749 | .84516 | .84283 | .84051 | .83819 | .83587 | .83356 | .83126 | .82896 | .82666 |
108 | .87999 | .87808 | .87618 | .87428 | .87238 | .87049 | .86859 | .86670 | .86481 | .86293 |
109 | .93900 | .93800 | .93700 | .93600 | .93500 | .93400 | .93300 | .93200 | .93100 | .93000 |
(f) Effective dates. This section applies after April 30, 1999.
Par. 8. Section 1.664-4T is removed.
Par. 9. Section 1.7520-1 is amended by:
1. Revising paragraph (b)(2).
2. Revising paragraphs (c)(1) and (c)(2).
3. Revising paragraph (d).
The revisions read as follows:
(b) * * *
(2) Mortality component. The mortality component reflects the mortality data most recently available from the United States census. As new mortality data becomes available after each decennial census, the mortality component described in this section will be revised periodically and the revised mortality component tables will be published in the regulations at that time. For transactions with valuation dates after April 30, 1999, the mortality component table (Table 90CM) is contained in § 20.2031-7(d)(7) of this chapter. See § 20.2031-7A of this chapter for mortality component tables applicable to transactions for which the valuation date falls before May 1, 1999.
(c) * * *
(1) Regulation sections containing tables with interest rates between 4.2 and 14 percent for valuation dates after April 30, 1999. Section 1.642(c)-6(e)(6) contains Table S used for determining the present value of a single life remainder interest in a pooled income fund as defined in § 1.642(c)-5. See § 1.642(c)-6A for actuarial factors for one life applicable to valuation dates before May 1, 1999. Section 1.664-4(e)(6) contains Table F (payout factors) and Table D (actuarial factors used in determining the present value of a remainder interest postponed for a term of years). Section 1.664-4(e)(7) contains Table U(1) (unitrust single life remainder factors). These tables are used in determining the present value of a remainder interest in a charitable remainder unitrust as defined in § 1.664-3. See § 1.664-4A for unitrust single life remainder factors applicable to valuation dates before May 1, 1999. Section 20.2031-7(d)(6) of this chapter contains Table B (actuarial factors used in determining the present value of an interest for a term of years), Table K (annuity end-of-interval adjustment factors), and Table J (term certain annuity beginning-of-interval adjustment factors). Section 20.2031-7(d)(7) of this chapter contains Table S (single life remainder factors), and Table 90CM (mortality components). These tables are used in determining the present value of annuities, life estates, remainders, and reversions. See § 20.2031-7A of this chapter for single life remainder factors and mortality components applicable to valuation dates before May 1, 1999.
(2) Internal Revenue Service publications containing tables with interest rates between 2.2 and 22 percent for valuation dates after April 30, 1999. The following documents are available for purchase from the Superintendent of Documents, United States Government Printing Office, Washington, DC 20402:
(i) Internal Revenue Service Publication 1457, “Actuarial Values, Book Aleph,” (7-1999). This publication includes tables of valuation factors, as well as examples that show how to compute other valuation factors, for determining the present value of annuities, life estates, terms of years, remainders, and reversions, measured by one or two lives. These factors may also be used in the valuation of interests in a charitable remainder annuity trust as defined in § 1.664-2 and a pooled income fund as defined in § 1.642(c)-5. See § 20.2031-7A of this chapter for publications containing tables for valuation dates before May 1, 1999.
(ii) Internal Revenue Service Publication 1458, “Actuarial Values, Book Beth,” (7-1999). This publication includes term certain tables and tables of one and two life valuation factors for determining the present value of remainder interests in a charitable remainder unitrust as defined in § 1.664-3. See § 1.664-4A for publications containing tables for valuation dates before May 1, 1999.
(iii) Internal Revenue Service Publication 1459, “Actuarial Values, Book Gimel,” (7-1999). This publication includes tables for computing depreciation adjustment factors. See § 1.170A-12.
(d) Effective date. This section applies after April 30, 1989.
Par. 10. Section 1.7520-1T is removed.
PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
Par. 11. The authority citation for part 20 is amended by removing entries for sections 20.2031-7T and 20.7520-1T to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Par. 12. Section 20.2031-0 is amended by removing the entry for § 20.2031-7T from the contents listing.
Par. 13. Section 20.2031-7 is amended by:
1. Removing existing paragraphs (c) through (d)(5).
2. Adding paragraphs (c), (d) heading, and (d)(1) through (d)(5).
3. Revising the introductory text of paragraph (d)(6).
4. Adding paragraph (d)(7).
5. Revising paragraph (e).
The revisions and additions read as follows:
(c) Actuarial valuations. The present value of annuities, life estates, terms of years, remainders, and reversions for estates of decedents for which the valuation date of the gross estate is after April 30, 1999, is determined under paragraph (d) of this section. The present value of annuities, life estates, terms of years, remainders, and reversions for estates of decedents for which the valuation date of the gross estate is before May 1, 1999, is determined under the following sections:
Valuation date | Applicable regulations | |
---|---|---|
After | Before | |
01-01-52 | 20.2031-7A(a) | |
12-31-51 | 01-01-71 | 20.2031-7A(b) |
12-31-70 | 12-01-83 | 20.2031-7A(c) |
11-30-83 | 05-01-89 | 20.2031-7A(d) |
04-30-89 | 05-01-99 | 20.2031-7A(e) |
(d) Actuarial valuations after April 30, 1999—(1) In general. Except as otherwise provided in paragraph (b) of this section 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, the fair market value of annuities, life estates, terms of years, remainders, and reversionary interests is the present value determined by use of standard or special section 7520 actuarial factors. 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. For purposes of the computations described in this section, the age of an individual is the age of that individual at the individual's nearest birthday. See §§ 20.7520-1 through 20.7520-4.
(2) Specific interests—(i) Charitable remainder trusts. The fair market value of a remainder interest in a pooled income fund, as defined in § 1.642(c)-5 of this chapter, is its value determined under § 1.642(c)-6(e) of this chapter. The fair market value of a remainder interest in a charitable remainder annuity trust, as defined in § 1.664-2(a) of this chapter, is the present value determined under § 1.664-2(c) of this chapter. 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(e) of this chapter. The fair market value of a life interest or term of 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 that date determined under § 1.664-4(e)(4) and (5) of this chapter.
(ii) Ordinary remainder and reversionary interests. If the interest to be valued is to take effect after a definite number of years or after the death of one individual, the present value of the interest is computed by multiplying the value of the property by the appropriate remainder interest actuarial factor (that corresponds to the applicable section 7520 interest rate and remainder interest period) in Table B (for a term certain) or the appropriate Table S (for one measuring life), as the case may be. Table B is contained in paragraph (d)(6) of this section and Table S (for one measuring life when the valuation date is after April 30, 1999) is contained in paragraph (d)(7) of this section and in Internal Revenue Service Publication 1457. For information about obtaining actuarial factors for other types of remainder interests, see paragraph (d)(4) of this section.
(iii) Ordinary term-of-years and life interests. If the interest to be valued is the right of a person to receive the income of certain property, or to use certain nonincome-producing property, for a term of years or for the life of one individual, the present value of the interest is computed by multiplying the value of the property by the appropriate term-of-years or life interest actuarial factor (that corresponds to the applicable section 7520 interest rate and term-of-years or life interest period). Internal Revenue Service Publication 1457 includes actuarial factors for an interest for a term of years in Table B and for the life of one individual in Table S (for one measuring life when the valuation date is after April 30, 1999). However, term-of-years and life interest actuarial factors are not included in Table B in paragraph (d)(6) of this section or Table S in paragraph (d)(7) of this section. If Internal Revenue Service Publication 1457 (or any other reliable source of term-of-years and life interest actuarial factors) is not conveniently available, an actuarial factor for the interest may be derived mathematically. This actuarial factor may be derived by subtracting the correlative remainder factor (that corresponds to the applicable section 7520 interest rate and the term of years or the life) in Table B (for a term of years) in paragraph (d)(6) of this section or in Table S (for the life of one individual) in paragraph (d)(7) of this section, as the case may be, from 1.000000. For information about obtaining actuarial factors for other types of term-of-years and life interests, see paragraph (d)(4) of this section.
(iv) Annuities. (A) If the interest to be valued is the right of a person to receive an annuity that is payable at the end of each year for a term of years or for the life of one individual, the present value of the interest is computed by multiplying the aggregate amount payable annually by the appropriate annuity actuarial factor (that corresponds to the applicable section 7520 interest rate and annuity period). Internal Revenue Publication 1457 includes actuarial factors in Table B (for an annuity payable for a term of years) and in Table S (for an annuity payable for the life of one individual when the valuation date is after April 30, 1999). However, annuity actuarial factors are not included in Table B in paragraph (d)(6) of this section or Table S in paragraph (d)(7) of this section. If Internal Revenue Service Publication 1457 (or any other reliable source of annuity actuarial factors) is not conveniently available, a required annuity factor for a term of years or for one life may be mathematically derived. This annuity factor may be derived by subtracting the applicable remainder factor (that corresponds to the applicable section 7520 interest rate and annuity period) in Table B (in the case of a term-of-years annuity) in paragraph (d)(6) of this section or in Table S (in the case of a one-life annuity when the valuation date is after April 30, 1999) in paragraph (d)(7) of this section, as the case may be, from 1.000000 and then dividing the result by the applicable section 7520 interest rate expressed as a decimal number.
(B) If the annuity is payable at the end of semiannual, quarterly, monthly, or weekly periods, the product obtained by multiplying the annuity factor by the aggregate amount payable annually is then multiplied by the applicable adjustment factor as contained in Table K in paragraph (d)(6) of this section for payments made at the end of the specified periods. The provisions of this paragraph (d)(2)(iv)(B) are illustrated by the following example:
Example.
At the time of the decedent's death, the survivor/annuitant, age 72, is entitled to receive an annuity of $15,000 a year for life payable in equal monthly installments at the end of each period. The section 7520 rate for the month in which the decedent died is 9.6 percent. Under Table S in paragraph (d)(7) of this section, the remainder factor at 9.6 percent for an individual aged 72 is .38438. By converting the remainder factor to an annuity factor, as described above, the annuity factor at 9.6 percent for an individual aged 72 is 6.4127 (1.00000 minus .38438, divided by .096). Under Table K in paragraph (d)(6) of this section, the adjustment factor under the column for payments made at the end of each monthly period at the rate of 9.6 percent is 1.0433. The aggregate annual amount, $15,000, is multiplied by the factor 6.4127 and the product multiplied by 1.0433. The present value of the annuity at the date of the decedent's death is, therefore, $100,355.55 ($15,000 × 6.4127 × 1.0433).
(C) If an annuity is payable at the beginning of annual, semiannual, quarterly, monthly, or weekly periods for a term of years, the value of the annuity is computed by multiplying the aggregate amount payable annually by the annuity factor described in paragraph (d)(2)(iv)(A) of this section; and the product so obtained is then multiplied by the adjustment factor in Table J in paragraph (d)(6) of this section at the appropriate interest rate component for payments made at the beginning of specified periods. If an annuity is payable at the beginning of annual, semiannual, quarterly, monthly, or weekly periods for one or more lives, the value of the annuity is the sum of the first payment plus 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 this paragraph (d)(2)(iv).
(v) Annuity and unitrust interests for a term of years or until the prior death of an individual. See § 25.2512-5(d)(2)(v) of this chapter for examples explaining how to compute the present value of an annuity or unitrust interest that is payable until the earlier of the lapse of a specific number of years or the death of an individual.
(3) 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 § 20.2031-7A(e)(2).
(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 (d)(7) of this section or § 20.2031-7A(e)(4), at the option of the decedent's executor.
(iii) For purposes of paragraphs (d)(3)(i) and (ii) of this section, where the decedent's executor is given the option to use the appropriate actuarial tables under either paragraph (d)(7) of this section or § 20.2031-7A(e)(4), 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).
(4) Publications and actuarial computations by the Internal Revenue Service. Many standard actuarial factors not included in paragraphs (d)(6) or (d)(7) of this section are included in Internal Revenue Service Publication 1457, “Actuarial Values, Book Aleph,” (7-1999). Publication 1457 also includes examples that illustrate how to compute many special factors for more unusual situations. A copy of this publication is available for purchase from the Superintendent of Documents, United States Government Printing Office, Washington, DC 20402. See § 20.2031-7A for publications containing actuarial factors for valuing interests for which the valuation date is before May 1, 1999. 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.
(5) Examples. The provisions of this section are illustrated by the following examples:
Example 1.
Remainder payable at an individual's death. The decedent, or the decedent's estate, was entitled to receive certain property worth $50,000 upon the death of A, to whom the income was bequeathed for life. At the time of the decedent's death, A was 47 years 5 months old. In the month in which the decedent died, the section 7520 rate was 9.8 percent. Under Table S in paragraph (d)(7) of this section, the remainder factor at 9.8 percent for determining the present value of the remainder interest due at the death of a person aged 47, the number of years nearest A's actual age at the decedent's death, is .10317. The present value of the remainder interest at the date of the decedent's death is, therefore, $5,158.50 ($50,000 × .10317).
Example 2.
Income payable for an individual's life. A's parent bequeathed an income interest in property to A for life, with the remainder interest passing to B at A's death. At the time of the parent's death, the value of the property was $50,000 and A was 30 years 10 months old. The section 7520 rate at the time of the parent's death was 10.2 percent. Under Table S in paragraph (d)(7) of this section, the remainder factor at 10.2 percent for determining the present value of the remainder interest due at the death of a person aged 31, the number of years closest to A's age at the decedent's death, is .03583. Converting this remainder factor to an income factor, as described in paragraph (d)(2)(iii) of this section, the factor for determining the present value of an income interest for the life of a person aged 31 is .96417. The present value of A's interest at the time of the parent's death is, therefore, $48,208.50 ($50,000 × .96417).
Example 3.
Annuity payable for an individual's life. A purchased an annuity for the benefit of both A and B. Under the terms of the annuity contract, at A's death, a survivor annuity of $10,000 a year payable in equal semiannual installments made at the end of each interval is payable to B for life. At A's death, B was 45 years 7 months old. Also, at A's death, the section 7520 rate was 9.6 percent. Under Table S in paragraph (d)(7) of this section, the factor at 9.6 percent for determining the present value of the remainder interest at the death of a person age 46 (the number of years nearest B's actual age) is .10013. By converting the factor to an annuity factor, as described in paragraph (d)(2)(iv)(A) of this section, the factor for the present value of an annuity payable until the death of a person age 46 is 9.3736 (1.00000 minus .10013, divided by .096). The adjustment factor from Table K in paragraph (d)(6) of this section at an interest rate of 9.6 percent for semiannual annuity payments made at the end of the period is 1.0235. The present value of the annuity at the date of A's death is, therefore, $95,938.80 ($10,000 × 9.3736 × 1.0235).
Example 4.
Annuity payable for a term of years. The decedent, or the decedent's estate, was entitled to receive an annuity of $10,000 a year payable in equal quarterly installments at the end of each quarter throughout a term certain. At the time of the decedent's death, the section 7520 rate was 9.8 percent. A quarterly payment had just been made prior to the decedent's death and payments were to continue for 5 more years. Under Table B in paragraph (d)(6) of this section for the interest rate of 9.8 percent, the factor for the present value of a remainder interest due after a term of 5 years is .626597. Converting the factor to an annuity factor, as described in paragraph (d)(2)(iv)(A) of this section, the factor for the present value of an annuity for a term of 5 years is 3.8102. The adjustment factor from Table K in paragraph (d)(6) of this section at an interest rate of 9.8 percent for quarterly annuity payments made at the end of the period is 1.0360. The present value of the annuity is, therefore, $39,473.67 ($10,000 × 3.8102 × 1.0360).
(6) Actuarial Table B, Table J, and Table K where the valuation date is after April 30, 1989. Except as provided in § 20.7520-3(b) (pertaining to certain limitations on prescribed tables), for determination of the present value of an interest that is dependent on a term of years, the tables in this paragraph (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.
(7) 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 Table 90CM Single Life Remainder Factors Applicable After April 30, 1999
[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.—Life Table Applicable After April 30, 1999
Age x | l(x) | Age x | l(x) | Age x | l(x) |
---|---|---|---|---|---|
(1) | (2) | (1) | (2) | (1) | (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 |
(e) Effective dates. This section applies after April 30, 1999.
Par. 13a. Section 20.2031-7T is removed.
Par. 14. Section 20.7520-1 is amended by revising paragraphs (a)(2), (b)(2), (c)(1), (c)(2) and (d) to read as follows:
(a) * * *
(2) In the case of a transfer to a pooled income fund with a valuation date after April 30, 1999, see § 1.642(c)-6(e) (or, for certain prior periods, § 1.642(c)-6A of this chapter) of this chapter with respect to the valuation of the remainder interest.
(b) * * *
(2) Mortality component. The mortality component reflects the mortality data most recently available from the United States Census. As new mortality data becomes available after each decennial census, the mortality component described in this section will be revised periodically and the mortality component tables will be published in the regulations at that time. For decedents' estates with valuation dates after April 30, 1999, the mortality component table (Table 90CM) is included in § 20.2031-7(d)(7). See § 20.2031-7A for mortality component tables applicable to decedent's estates with valuation dates before May 1, 1999.
(c) * * *
(1) Regulation sections containing tables with interest rates between 4.2 and 14 percent for valuation dates after April 30, 1999. Section 1.642(c)-6(e)(6) of this chapter contains Table S used for determining the present value of a single life remainder interest in a pooled income fund as defined in § 1.642(c)-5 of this chapter. See § 1.642(c)-6A of this chapter for single life remainder factors applicable to valuation dates before May 1, 1999. Section 1.664-4(e)(6) of this chapter contains Table F (payout factors) and Table D (actuarial factors used in determining the present value of a remainder interest postponed for a term of years). Section 1.664-4(e)(7) of this chapter contains Table U(1) (unitrust single life remainder factors). These tables are used in determining the present value of a remainder interest in a charitable remainder unitrust as defined in § 1.664-3 of this chapter. See § 1.664-4A of this chapter for unitrust single life remainder factors applicable to valuation dates before May 1, 1999. Section 20.2031-(d)(6) contains Table B (actuarial factors used in determining the present value of an interest for a term of years), Table K (annuity end-of-interval adjustment factors), and Table J (term certain annuity beginning-of-interval adjustment factors). Section 20.2031-7(d)(7) contains Table S (single life remainder factors) and Table 90CM (mortality components). These tables are used in determining the present value of annuities, life estates, remainders, and reversions. See § 20.2031-7A for single life remainder factors and mortality components applicable to valuation dates before May 1, 1999.
(2) Internal Revenue Service publications containing tables with interest rates between 2.2 and 22 percent for valuation dates after April 30, 1999. The following documents are available for purchase from the Superintendent of Documents, United States Government Printing Office, Washington, DC 20402:
(i) Internal Revenue Service Publication 1457, “Actuarial Values, Book Aleph,” (7-1999). This publication includes tables of valuation factors, as well as examples that show how to compute other valuation factors, for determining the present value of annuities, life estates, terms of years, remainders, and reversions, measured by one or two lives. These factors may also be used in the valuation of interests in a charitable remainder annuity trust as defined in § 1.664-2 of this chapter and a pooled income fund as defined in § 1.642(c)-5 of this chapter. See § 20.2031-7A for publications containing tables for valuation dates before May 1, 1999.
(ii) Internal Revenue Service Publication 1458, “Actuarial Values, Book Beth,” (7-1999). This publication includes term certain tables and tables of one and two life valuation factors for determining the present value of remainder interests in a charitable remainder unitrust as defined in § 1.664-3 of this chapter. See § 1.664-4A of this chapter for publications containing tables for valuation dates before May 1, 1999.
(iii) Internal Revenue Service Publication 1459, “Actuarial Values, Book Gimel,” (7-1999). This publication includes tables for computing depreciation adjustment factors. See § 1.170A-12 of this chapter.
(d) Effective date. This section applies after April 30, 1989.
Par. 15. Section 20.7520-1T is removed.
PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
Par. 16. The authority citation for part 25 is amended by removing the entries for Sections 25-2512-5T and 25.7520-1T to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Par. 17. Section 25.2512-0 is amended by removing the entry for § 25.2512-5T from the contents listing.
Par. 18. Section 25.2512-5 is amended by revising paragraphs (c), (d) and (e) to read as follows:
(c) Actuarial valuations. The present value of annuities, unitrust interests, life estates, terms of years, remainders, and reversions transferred by gift after April 30, 1999, is determined under paragraph (d) of this section. The present value of annuities, unitrust interests, life estates, terms of years, remainders, and reversions transferred by gift before May 1, 1999, is determined under the following sections:
Transfers | Applicable regulations | |
---|---|---|
After | Before | |
01-01-52 | 25.2512-5A(a) | |
12-31-51 | 01-01-71 | 25.2512-5A(b) |
12-31-70 | 12-01-83 | 25.2512-5A(c) |
11-30-83 | 05-01-89 | 25.2512-5A(d) |
04-30-89 | 05-01-99 | 25.2512-5A(e) |
(d) Actuarial valuations after April 30, 1999—(1) In general. Except as otherwise provided in paragraph (b) of this section and § 25.7520-3(b) (relating to exceptions to the use of prescribed tables under certain circumstances), if the valuation date for the gift is after April 30, 1999, the fair market value of annuities, life estates, terms of years, remainders, and reversions transferred after April 30, 1999, is the present value of such interests determined under paragraph (d)(2) of this section and by use of standard or special section 7520 actuarial factors. 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 §§ 25.7520-1 through 25.7520-4. The fair market value of a qualified annuity interest described in section 2702(b)(1) and a qualified unitrust interest described in section 2702(b)(2) is the present value of such interests determined under § 25.7520-1(c).
(2) Specific interests. When the donor transfers property in trust or otherwise and retains an interest therein, generally, the value of the gift is the value of the property transferred less the value of the donor's retained interest. However, if the donor transfers property after October 8, 1990, to or for the benefit of a member of the donor's family, the value of the gift is the value of the property transferred less the value of the donor's retained interest as determined under section 2702. If the donor assigns or relinquishes an annuity, life estate, remainder, or reversion that the donor holds by virtue of a transfer previously made by the donor or another, the value of the gift is the value of the interest transferred. However, see section 2519 for a special rule in the case of the assignment of an income interest by a person who received the interest from a spouse.
(i) Charitable remainder trusts. The fair market value of a remainder interest in a pooled income fund, as defined in § 1.642(c)-5 of this chapter, is its value determined under § 1.642(c)-6(e) of this chapter (see § 1.642(c)-6A for certain prior periods). The fair market value of a remainder interest in a charitable remainder annuity trust, as described in § 1.664-2(a) of this chapter, is its present value determined under § 1.664-2(c) of this chapter. 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(e) 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 transfer less the fair market value of the remainder interest, determined under § 1.664-4(e)(4) and (5) of this chapter.
(ii) Ordinary remainder and reversionary interests. If the interest to be valued is to take effect after a definite number of years or after the death of one individual, the present value of the interest is computed by multiplying the value of the property by the appropriate remainder interest actuarial factor (that corresponds to the applicable section 7520 interest rate and remainder interest period) in Table B (for a term certain) or the appropriate Table S (for one measuring life), as the case may be. Table B is contained in § 20.2031-7(d)(6) of this chapter and Table S (for one measuring life when the valuation date is after April 30, 1999) is included in § 20.2031-7(d)(7) of this chapter and Internal Revenue Service Publication 1457. See § 20.2031-7A(e)(4) of this chapter containing Table S and Life Table 80CNSMT for valuation of interests after April 30, 1989, and before May 1, 1999. For information about obtaining actuarial factors for other types of remainder interests, see paragraph (d)(4) of this section.
(iii) Ordinary term-of-years and life interests. If the interest to be valued is the right of a person to receive the income of certain property, or to use certain nonincome-producing property, for a term of years or for the life of one individual, the present value of the interest is computed by multiplying the value of the property by the appropriate term-of-years or life interest actuarial factor (that corresponds to the applicable section 7520 interest rate and term-of-years or life interest period). Internal Revenue Service Publication 1457 includes actuarial factors for an interest for a term of years in Table B and for the life of one individual in Table S (for one measuring life when the valuation date is after April 30, 1999). However, term-of-years and life interest actuarial factors are not included in Table B in § 20.2031-7(d)(6) or Table S in § 20.2031-7(d)(7) (or in § 20.2031-7A(e)(4)) of this chapter. If Internal Revenue Service Publication 1457 (or any other reliable source of term-of-years and life interest actuarial factors) is not conveniently available, an actuarial factor for the interest may be derived mathematically. This actuarial factor may be derived by subtracting the correlative remainder factor (that corresponds to the applicable section 7520 interest rate) in Table B (for a term of years) in § 20.2031-7(d)(6) of this chapter or in Table S (for the life of one individual) in § 20.2031-7(d)(7) of this chapter, as the case may be, from 1.000000. For information about obtaining actuarial factors for other types of term-of-years and life interests, see paragraph (d)(4) of this section.
(iv) Annuities. (A) If the interest to be valued is the right of a person to receive an annuity that is payable at the end of each year for a term of years or for the life of one individual, the present value of the interest is computed by multiplying the aggregate amount payable annually by the appropriate annuity actuarial factor (that corresponds to the applicable section 7520 interest rate and annuity period). Internal Revenue Service Publication 1457 includes actuarial factors in Table B (for an annuity payable for a term of years) and in Table S (for an annuity payable for the life of one individual when the valuation date is after April 30, 1999). However, annuity actuarial factors are not included in Table B in § 20.2031-7(d)(6) of this chapter or Table S in § 20.2031-7(d)(7) (or in § 20.2031-7A(e)(4)) of this chapter. If Internal Revenue Service Publication 1457 (or any other reliable source of annuity actuarial factors) is not conveniently available, an annuity factor for a term of years or for one life may be derived mathematically. This annuity factor may be derived by subtracting the applicable remainder factor (that corresponds to the applicable section 7520 interest rate and annuity period) in Table B (in the case of a term-of-years annuity) in § 20.2031-7(d)(6) of this chapter or in Table S (in the case of a one-life annuity) in § 20.2031-7(d)(7) of this chapter, as the case may be, from 1.000000 and then dividing the result by the applicable section 7520 interest rate expressed as a decimal number. See § 20.2031-7(d)(2)(iv) of this chapter for an example that illustrates the computation of the present value of an annuity.
(B) If the annuity is payable at the end of semiannual, quarterly, monthly, or weekly periods, the product obtained by multiplying the annuity factor by the aggregate amount payable annually is then multiplied by the applicable adjustment factor set forth in Table K in § 20.2031-7(d)(6) of this chapter at the appropriate interest rate component for payments made at the end of the specified periods. The provisions of this paragraph (d)(2)(iv)(B) are illustrated by the following example:
Example.
In July, the donor agreed to pay the annuitant the sum of $10,000 per year, payable in equal semiannual installments at the end of each period. The semiannual installments are to be made on each December 31st and June 30th. The annuity is payable until the annuitant's death. On the date of the agreement, the annuitant is 68 years and 5 months old. The donee annuitant's age is treated as 68 for purposes of computing the present value of the annuity. The section 7520 rate on the date of the agreement is 10.6 percent. Under Table S in § 20.2031-7(d)(7) of this chapter, the factor at 10.6 percent for determining the present value of a remainder interest payable at the death of an individual aged 68 is .29691. Converting the remainder factor to an annuity factor, as described above, the annuity factor for determining the present value of an annuity transferred to an individual age 68 is 6.6329 (1.00000 minus .29691 divided by .106). The adjustment factor from Table K in § 20.2031-7(d)(6) of this chapter in the column for payments made at the end of each semiannual period at the rate of 10.6 percent is 1.0258. The aggregate annual amount of the annuity, $10,000, is multiplied by the factor 6.6329 and the product multiplied by 1.0258. The present value of the donee's annuity is, therefore, $68,040.29 ($10,000 × 6.6329 × 1.0258).
(C) If an annuity is payable at the beginning of annual, semiannual, quarterly, monthly, or weekly periods for a term of years, the value of the annuity is computed by multiplying the aggregate amount payable annually by the annuity factor described in paragraph (d)(2)(iv)(A) of this section; and the product so obtained is then multiplied by the adjustment factor in Table J in § 20.2031-7(d)(6) of this chapter at the appropriate interest rate component for payments made at the beginning of specified periods. If an annuity is payable at the beginning of annual, semiannual, quarterly, monthly, or weekly periods for one or more lives, the value of the annuity is the sum of the first payment plus 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 paragraph (d)(2)(iv)(B) of this section.
(v) Annuity and unitrust interests for a term of years or until the prior death of an individual—(A) Annuity interests. The present value of an annuity interest that is payable until the earlier to occur of the lapse of a specific number of years or the death of an individual may be computed with values from the tables in § 20.2031-7(d)(6) and (d)(7) of this chapter as described in the following example:
Example.
The donor transfers $100,000 into a trust and retains the right to receive an annuity from the trust in the amount of $6,000 per year, payable in equal semiannual installments at the end of each period. The semiannual installments are to be made on each June 30th and December 31st. The annuity is payable for 10 years or until the donor's prior death. At the time of the transfer, the donor is 59 years and 6 months old. The donor's age is taken as 60 for purposes of computing the present value of the retained annuity. The section 7520 rate for the month in which the transfer occurred is 9.8 percent. The present value of the donor's retained interest is $35,709.13, determined as follows:
TABLE S value at 9.8 percent, age 60 | .21669 |
TABLE S value at 9.8 percent, age 70 | .34762 |
TABLE 90CM value at age 70 | .71357 |
TABLE 90CM value at age 60 | .85537 |
TABLE B value at 9.8 percent, 10 years | .392624 |
TABLE K value at 9.8 percent | 1.0239 |
Factor for donor's retained interest at 9.8 percent:
Image Not Available
Present value of donor's retained interest:
($6,000 × 5.8126 × 1.0239)...$35,709.13
(B) Unitrust interests. The present value of a unitrust interest that is payable until the earlier to occur of the lapse of a specific number of years or the death of an individual may be computed with values from the tables in §§ 1.664-4(e)(6) and (e)(7) and § 20.2031-7(d)(7) of this chapter as described in the following example:
Example.
The donor who, as of the nearest birthday, is 60 years old, transfers $100,000 to a unitrust on January 1st. The trust instrument requires that each year the trust pay to the donor, in equal semiannual installments on June 30th and December 31st, 6 percent of the fair market value of the trust assets, valued as of January 1st each year, for 10 years or until the prior death of the donor. The section 7520 rate for the January in which the transfer occurred is 9.8 percent. Under Table F(9.8) in § 1.664-4(e)(6) of this chapter, the appropriate adjustment factor is .932539 for semiannual payments payable at the end of the semiannual period. The adjusted payout rate is 5.595 percent (6% × .932539). The present value of the donor's retained interest is $40,848.00 determined as follows:
TABLE U(1) value at 5.6 percent, age 60 | .35375 |
TABLE U(1) value at 5.6 percent, age 70 | .49342 |
TABLE 90CM value at age 70 | 71357 |
TABLE 90CM value at age 60 | 85537 |
TABLE D value at 5.6 percent, 10 years | .561979 |
Factor for donor's retained interest at 5.6 percent:
(1.000000 − .35375) − (.561979 × (71357/85537) × (1.000000 − .49342)) = .40876
TABLE U(1) value at 5.4 percent, age 60 | .36542 |
TABLE U(1) value at 5.4 percent, age 70 | .50473 |
TABLE 90CM value at age 70 | 71357 |
TABLE 90CM value at age 60 | 85537 |
TABLE D value at 5.4 percent, 10 years | .573999 |
Factor for donor's retained interest at 5.4 percent:
Image Not Available
Interpolation adjustment:
Image Not Available
Factor at 5.4 percent, age 60 | .39742 |
Plus: Interpolation adjustment | .01106 |
Interpolated Factor | .40848 |
Present value of donor's retained interest:
($100,000 × .40848)..........$40,848.00
(3) Transitional rule. If the valuation date of a transfer of property by gift is after April 30, 1999, and before July 1, 1999, the fair market value of the interest transferred is determined by use of the section 7520 interest rate for the month in which the valuation date occurs (see §§ 25.7520-1(b) and 25.7520-2(a)(2)) and the appropriate actuarial tables under either paragraph (d)(2) of this section or § 25.2512-5A(e), at the option of the donor. However, with respect to each individual transaction and with respect to all transfers occurring on the valuation date, the donor must use the same actuarial tables (for example, gift and income tax charitable deductions with respect to the same transfer must be determined based on the same tables, and all transfers made on the same date must be valued based on the same tables).
(4) Publications and actuarial computations by the Internal Revenue Service. Many standard actuarial factors not included in §§ 20.2031-7(d)(6) or (d)(7) of this chapter are included in Internal Revenue Service Publication 1457, “Actuarial Values, Book Aleph,” (7-1999). Internal Revenue Service Publication 1457 also includes examples that illustrate how to compute many special factors for more unusual situations. A copy of this publication is available for purchase from the Superintendent of Documents, United States Government Printing Office, Washington, DC 20402. See § 25.2512-5A for publications containing actuarial factors for valuing interests for which the valuation date is before May 1, 1999. If a special factor is required in the case of a completed gift, the Service may furnish the factor to the donor 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 gift, 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.
(e) Effective dates. This section applies after April 30, 1999.
Par. 19. Section 25.2512-5T is removed.
Par. 20. Section 25.7520-1 is amended by revising paragraphs (b)(2), (c)(1), (c)(2) and (d) to read as follows:
(b) * * *
(2) Mortality component. The mortality component reflects the mortality data most recently available from the United States Census. As new mortality data becomes available after each decennial census, the mortality component described in this section will be revised periodically and the mortality component tables will be published in the regulations at that time. For gifts with valuation dates after April 30, 1999, the mortality component table (Table 90CM) is included in § 20.2031-7(d)(7) of this chapter. See § 20.2031-7A of this chapter for mortality component tables applicable to decedent's estates with valuation dates before May 1, 1999.
(c) * * *
(1) Regulation sections containing tables with interest rates between 4.2 and 14 percent for valuation dates after April 30, 1999. Section 1.642(c)-6(e)(6) of this chapter contains Table S used for determining the present value of a single life remainder interest in a pooled income fund as defined in § 1.642(c)-5 of this chapter. See § 1.642(c)-6A for single life remainder factors applicable to valuation dates before May 1, 1999. Section 1.664-4(e)(6) of this chapter contains Table F (payout factors) and Table D (actuarial factors used in determining the present value of a remainder interest postponed for a term of years). Section 1.664-4(e)(7) of this chapter contains Table U(1) (unitrust single life remainder factors). These tables are used in determining the present value of a remainder interest in a charitable remainder unitrust as defined in § 1.664-3 of this chapter. See § 1.664-4A for unitrust single life remainder factors applicable to valuation dates before May 1, 1999. Section 20.2031-7(d)(6) of this chapter contains Table B (actuarial factors used in determining the present value of an interest for a term of years), Table K (annuity end-of-interval adjustment factors), Table J (term certain annuity beginning-of-interval adjustment factors). Section 20.2031-7(d)(7) of this chapter contains Table S (single life remainder factors) and Table 90CM (mortality components). These tables are used in determining the present value of annuities, life estates, remainders, and reversions. See § 20.2031-7A of this chapter for single life remainder factors and mortality components applicable to valuation dates before May 1, 1999.
(2) Internal Revenue Service publications containing tables with interest rates between 2.2 and 22 percent for valuation dates after April 30, 1999. The following documents are available for purchase from the Superintendent of Documents, United States Government Printing Office, Washington, DC 20402:
(i) Internal Revenue Service Publication 1457, “Actuarial Values, Book Aleph,” (7-1999). This publication includes tables of valuation factors, as well as examples that show how to compute other valuation factors, for determining the present value of annuities, life estates, terms of years, remainders, and reversions, measured by one or two lives. These factors may also be used in the valuation of interests in a charitable remainder annuity trust as defined in § 1.664-2 of this chapter and a pooled income fund as defined in § 1.642(c)-5 of this chapter. See § 25-2512-5A for publications containing tables for valuation dates before May 1, 1999.
(ii) Internal Revenue Service Publication 1458, “Actuarial Values, Book Beth,” (7-1999). This publication includes term certain tables and tables of one and two life valuation factors for determining the present value of remainder interests in a charitable remainder unitrust as defined in § 1.664-3 of this chapter. See § 1.664-4A of this chapter for publications containing tables for valuation dates before May 1, 1999.
(iii) Internal Revenue Service Publication 1459, “Actuarial Values, Book Gimel,” (7-1999). This publication includes tables for computing depreciation adjustment factors. See § 1.170A-12 of this chapter.
(d) Effective date. This section applies after April 30, 1989.
Par. 21. Section 25.7520-1T is removed.
PARTS 1, 20 AND 25—[AMENDED]
Par. 22. In the list below, for each section indicated in the left column, remove the language in the middle column and add the language in the right column:
Section | Remove | Add |
---|---|---|
1.170A-12(e)(2), following the formula | § 20.2031-7T | § 20.2031-7. |
1.642(c)-6A(e)(2)(ii), last sentence | § 1.642(c)-6T(e)(3)(ii) | § 1.642(c)-6(e)(3)(ii). |
1.642(c)-6A(e)(3) | § 1.642(c)-6T(e)(4) | § 1.642(c)-6(e)(4). |
1.642(c)-6A(e)(4), last sentence | § 1.642(c)-6T(e)(5) | § 1.642(c)-6(e)(5). |
1.664-1(a)(6), introductory text | §§ 1.664-4T(e), 1.664-4T(e) and 1.664-4A(d) and (e) | §§ 1.664-4(e) and 1.664-4A(d) and (e). |
1.664-4(e)(6), second sentence | § 1.664-4T(e)(7) | paragraph (e)(5) of this section. |
1.664-4A(e)(4), fifth sentence | § 1.664-4T(e)(4) | § 1.664-4(e)(4). |
1.664-4A(e)(4), last sentence | § 1.664-4T(e)(4) | § 1.664-4(e)(4). |
1.664-4A(e)(5), fourth sentence | § 1.664-4T(e)(5) | § 1.664-4(e)(5). |
1.664-4A(e)(5), last sentence | § 1.664-4T(e)(5) | § 1.664-4(e)(5). |
1.7520-1(a)(2) | § 1.642(c)-6T(e) | § 1.642(c)-6(e). |
20.2031-7A(e)(1), first sentence | § 20.2031-7T(d) | § 20.2031-7(d). |
20.2055-2(f)(4) | § 20.2031-7T(d) | § 20.2031-7(d). |
25.2512-5A(e)(1), first sentence | § 25.2512-5T(d) | § 25.2512-5(d). |
25.7520-1(a)(2) | § 1.642(c)-6T(e) | § 1.642(c)-6(e). |
25.7520-3(b)(2)(v), Example 5 (iii) | § 20.2031-7T(d)(7) | § 20.2031-7(d)(7). |
Robert E. Wenzel,
Deputy Commissioner of Internal Revenue.
Approved: May 17, 2000.
Jonathan Talisman,
Deputy Assistant Secretary of the Treasury (Tax Policy).
[FR Doc. 00-12986 Filed 6-9-00; 8:45 am]
BILLING CODE 4830-01-P