W. Va. Code § 43-2-1
When a party as a tenant for life, or in dower, or otherwise, is entitled to the annual interest on a sum of money, or is entitled to the use of any estate, or any part thereof, or of the proceeds arising therefrom by a sale or otherwise, and is willing to accept a gross sum in lieu thereof, or the party liable for such interest, or affected by such claim, has the right to pay a gross sum in lieu thereof, or if a court in any proceeding decrees a gross sum to be paid in lieu thereof, or if it shall be desirable for any purpose to ascertain the value thereof, the sum to be paid or the present value thereof shall be calculated according to the following chart:
AgeAnnuityLife EstateRemainder
017.1944.96289.03711
117.3242.97015.02985
217.3073.96921.03079
317.2851.96797.03203
417.2597.96654.03346
517.2316.96497.03503
617.2014.96328.03672
717.1690.96146.03854
817.1346.95954.04046
917.0977.95747.04253
1017.0582.95526.04474
1117.0162.95291.04709
1216.9720.95043.04957
1316.9261.94786.05214
1416.8796.94526.05474
1516.8330.94265.05735
1616.7865.94004.05996
1716.7398.93743.06257
1816.6926.93479.06521
1916.6439.93206.06794
2016.5932.92922.07078
2116.5401.92625.07375
2216.4849.92315.07685
2316.4270.91991.08009
2416.3663.91651.08349
2516.3022.91292.08708
2616.2348.90915.09085
2716.1636.90516.09484
2816.0890.90099.09901
2916.0109.89661.10339
3015.9293.89204.10796
3115.8442.88728.11272
3215.7555.88231.11769
3315.6627.87711.12289
3415.5659.87169.12831
3515.4645.86601.13399
3615.3589.86010.13990
3715.2486.85392.14608
3815.1333.84747.15253
3915.0130.84073.15927
4014.8872.83369.16631
4114.7556.82632.17368
4214.6182.81862.18138
4314.4748.81059.18941
4414.3255.80223.19777
4514.1707.79356.20644
4614.0104.78458.21542
4713.8449.77532.22468
4813.6741.76575.23425
4913.4978.75588.24412
5013.3158.74568.25432
5113.1281.73518.26482
5212.9355.72439.27561
5312.7380.71333.28667
5412.5356.70199.29801
5512.3284.69039.30961
5612.1163.67851.32149
5711.8995.66637.33363
5811.6787.65400.34600
5911.4545.64145.35855
6011.2273.62873.37127
6110.9968.61582.38418
6210.7622.60268.39732
6310.5234.58931.41069
6410.2809.57573.42427
6510.0348.56195.43805
669.7847.54794.45206
679.5299.53367.46633
689.2709.51917.48083
699.0085.50448.49552
708.7440.48966.51034
718.4785.47480.52520
728.2128.45991.54009
737.9474.44505.55495
747.6815.43016.56984
757.4142.41520.58480
767.1449.40011.59989
776.8735.38491.61509
786.6006.36964.63036
796.3280.35437.64563
806.0577.33923.66077
815.7918.32434.67566
825.5314.30976.69024
835.2765.29549.70451
845.0255.28143.71857
854.7769.26750.73250
864.5327.25383.74617
874.2964.24060.75940
884.0679.22780.77220
893.8473.21545.78455
903.6348.20355.79645
913.4338.19229.80771
923.2479.18188.81812
933.0765.17229.82771
942.9171.16336.83664
952.7660.15490.84510
962.6241.14695.85305
972.4928.13960.86040
982.3696.13270.86730
992.2496.12598.87402
1002.1329.11944.88056
1012.0180.11301.88699
1021.9052.10669.89331
1031.7935.10043.89957
1041.6743.09376.90624
1051.5578.08724.91276
1061.4085.07887.92113
1071.2279.06876.93124
108.9484.05311.94689
109.4735.02652.97348
W. Va. Code § 43-2-1