Sec. 20.2031-7A Valuation of annuities, interests for life or a term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is before June 1, 2023.
(a) Valuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is before January 1, 1952. Except as otherwise provided in section 20.2031-7(b), if the valuation date of the decedent's gross estate is before January 1, 1952, the present value of annuities, life estates, terms for years, remainders, and reversions is their present value determined under this section. If the valuation of the interest involved is dependent upon the continuation or termination of one or more lives or upon a term certain concurrent with one or more lives, the factor for the present value is computed on the basis of interest at the rate of 4 percent a year, compounded annually, and life contingencies as to each life involved from values that are based on the Actuaries' or Combined Experience Table of Mortality, as extended. This table and related factors are described in former section 81.10 (as contained in the 26 CFR Part 81 edition revised as of April 1, 1958). The present value of an interest measured by a term of years is computed on the basis of interest at the rate of 4 percent a year.
(b) Valuation of annuities interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is after December 31, 1951, and before January 1, 1971. Except as otherwise provided in section 20.2031-7(b), if the valuation date for the decedent's gross estate is after December 31, 1951, and before January 1, 1971, the present value of annuities, life estates, terms of years, remainders, and reversions is their present value determined under this section. If the valuation of the interest involved is dependent upon the continuation or termination of one or more lives, or upon a term certain concurrent with one or more lives, the factor for the present value is computed on the basis of interest at the rate of 3 1/2 percent a year, compounded annually, and life contingencies as to each life involved are taken from U.S. Life Table 38. This table and related factors are set forth in former section 20.2031-7 (as contained in the 26 CFR Part 20 edition revised as of April 1, 1984). Special factors involving one and two lives may be found in or computed with the use of tables contained in the publication entitled "Actuarial Values for Estate and Gift Tax," Internal Revenue Service Publication Number 11 (Rev. 5-59). This publication is no longer available for purchase from the Superintendent of Documents. However, it may be obtained by requesting a copy from: CC:DOM:CORP:T:R (IRS Publication 11), room 5228, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. The present value of an interest measured by a term of years is computed on the basis of interest at the rate of 3 1/2 percent a year.
(c) Valuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the cross estate is after December 31, 1970, and before December 1, 1983. Except as otherwise provided in section 20.2031-7(b), if the valuation date of the decedent's gross estate is after December 31, 1970, and before December 1, 1983, the present value of annuities, life estates, terms of years, remainders, and reversions is their present value determined under this section. If the valuation of the interest involved is dependent upon the continuation of or termination of one or more lives or upon a term certain concurrent with one or more lives, the factor for the present value is computed on the basis of interest at the rate of 6 percent a year, compounded annually, and life contingencies are determined as to each male and female life involved, from values that are set forth in Table LN. Table LN contains values that are taken from the life table for total males and the life table for total females appearing as Tables 2 and 3, respectively, in United States Life Tables: 1959-1960, published by the Department of Health and Human Services, Public Health Service. Table LN and related factors are set forth in former section 20.2031-10 (as contained in the 26 CFR Part 20 edition revised as of April 1, 1994). Special factors involving one and two lives may be found in or computed with the use of tables contained in Internal Revenue Service Publication 723, "Actuarial Values I: Valuation of Last Survivor Charitable Remainders," (12-70), and Internal Revenue Service Publication 723A, "Actuarial Values II: Factors at 6 Percent Involving One and Two Lives," (12-70). These publications are no longer available for purchase from the Superintendent of Documents. However, a copy of each may be obtained from: CC:DOM:CORP:T:R (IRS Publication 723/723A), room 5228, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044.
(d) Valuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the cross estate is after November 30, 1983, and before May 1, 1989.
(1) In general.
(i) Except as otherwise provided in section 20.2031-7(b), if the decedent died after November 30, 1983, and the valuation date for the gross estate is before May 1, 1989, the fair market value of annuities, life estates, terms of years, remainders, and reversions is their present value determined under this section. If the decedent died after November 30, 1983, and before August 9, 1984, or, in cases where the valuation date of the decedent's gross estate is before May 1, 1989, if, on December 1, 1983, the decedent was mentally incompetent so that the disposition of the decedent's property could not be changed, and the decedent died on or after December 1, 1983, without having regained competency to dispose of the decedent's property, or if the decedent died within 90 days of the date on which the decedent first regained competency, the fair market value of annuities, life estates, terms for years, remainders, and reversions included in the gross estate of such decedent is their present value determined under either this section or section 20.2031-7A(c), at the option of the taxpayer. The value of annuities issued by companies regularly engaged in their sale, and of insurance policies on the lives of persons other than the decedent, is determined under section 20.2031-8. The fair market value of a remainder interest in a charitable remainder unitrust, as defined in section 1.664-3 of this chapter, is its present value determined under section 1.664-4 of this chapter. The fair market value of a life interest or term for years in a charitable remainder unitrust is the fair market value of the property as of the date of valuation less the fair market value of the remainder interest on such date determined under section 1.664-4 of this chapter. The fair market value of the interests in a pooled income fund, as defined in section 1.642(c)-5 of this chapter, is their value determined under section 1.642(c)-6 of this chapter.
(ii) The present value of an annuity, life estate, remainder, or reversion determined under this section which is dependent on the continuation or termination of the life of one person is computed by the use of Table A in paragraph (d)(6) of this section. The present value of an annuity, term for years, remainder, or reversion dependent on a term certain is computed by the use of Table B in paragraph (d)(6) of this section. If the interest to be valued is dependent upon more than one life or there is a term certain concurrent with one or more lives, see paragraph (d)(5) of this section. For purposes of the computations described in this section, the age of a person is to be taken as the age of that person at his or her nearest birthday.
(iii) In all examples set forth in this section, the decedent is assumed to have died on or after August 9, 1984, with the valuation date of the decedent's gross estate before May 1, 1989, and to have been competent to change the disposition of the property on December 1, 1983.
(2) Annuities.
(i) If an annuity is payable annually at the end of each year during the life of an individual (as for example if the first payment is due one year after the decedent's death), the amount payable annually is multiplied by the figure in column 2 of Table A opposite the number of years in column 1 nearest the age of the individual whose life measures the duration of the annuity. If the annuity is payable annually at the end of each of year for a definite number of years, the amount payable annually is multiplied by the figure in column 2 of Table B opposite the number of years in column 1 representing the duration of the annuity. The application of this paragraph (d)(2)(i) may be illustrated by the following examples:
Example (1). The decedent received, under the terms of the decedent's father's will an annuity of $10,000 a year payable annually for the life of the decedent's elder brother. At the time the decedent died, an annual payment had just been made. The brother at the decedent's death was 40 years eight months old. By reference to Table A, the figure in column 2 opposite 41 years, the number nearest to the brother's actual age, is found to be 9.1030. The present value of the annuity at the date of the decedent's death is, therefore, $91,030 ($10,000 x 9.1030).
Example (2). The decedent was entitled to receive an annuity of $10,000 a year payable annually throughout a term certain. At the time the decedent died, the annual payment had just been made and five more annual payments were still to be made. By reference to Table B, it is found that the figure in column 2 opposite five years is 3.7908. The present value of the annuity is, therefore, $37,908 ($10,000 x 3.7808).
(ii) If an annuity is payable at the end of semiannual, quarterly, monthly, or weekly periods during the life of an individual (as for example if the first payment is due one month after the decedent's death), the aggregate amount to be paid within a year is first multiplied by the figure in column 2 of Table A opposite the number of years in column 1 nearest the age of the individual whose life measures the duration of the annuity. The product so obtained is then multiplied by whichever of the following factors is appropriate:
1.0244 for semiannual payments,
1.0368 for quarterly payments,
1.0450 for monthly payments,
1.0482 for weekly payments.
If the annuity is payable at the end of semiannual, quarterly, monthly, or weekly periods for a definite number of years, the aggregate amount to be paid within a year is first multiplied by the figure in column 2 of Table B opposite the number of years in column 1 representing the duration of the annuity. The product so obtained is then multiplied by whichever of the above factors is appropriate. The application of this paragraph (d)(2)(ii) may be illustrated by the following example:
Example. The facts are the same as those contained in example (1) set forth in paragraph (d)(2)(i) of this section, except that the annuity is payable semiannually. The aggregate annual amount, $10,000, is multiplied by the factor 9.1030 and the product multiplied by 1.0244. The present value of the annuity at the date of the decedent's death is, therefore, $93,251.13 ($10,000 x 9.1030 x 1.0244).
(A) If the first payment of an annuity for the life of an individual is due at the beginning of the annual or other payment period rather than at the end (as for example if the first payment is to be made immediately after the decedent's death), the value of the annuity is the sum of (A) the first payment plus (B) the present value of a similar annuity, the first payment of which is not to be made until the end of the payment period, determined as provided in paragraphs (d)(2)(i) or (ii) of this section. the application of this paragraph (d)(2)(iii)(A) may be illustrated by the following example:
Example. The decedent was entitled to receive an annuity of $50 a month during the life of another person. The decedent died on the date the payment was due. At the date of the decedent's death, the person whose life measures the duration of the annuity was 50 years of age. The value of the annuity at the date of the decedent's death is $50 plus the product of $50 x 12 x 8.4743 (see Table A) x 1.0450 (See paragraph (d)(2)(ii) of this section). That is $50 plus $5,313.39, or $5,363.39.
(B) If the first payment of an annuity for a definite number of years is due at the beginning of the annual or other payment period, the applicable factor is the product of the factor shown in Table B multiplied by whichever of the following factors is appropriate:
1.1000 for annual payments,
1.0744 for semiannual payments,
1.0618 for quarterly payments,
1.0534 for monthly payments,
1.0502 for weekly payments.
The application of this paragraph (d)(2)(iii)(B) may be illustrated by the following example:
Example. The decedent was the beneficiary of an annuity of $50 a month. On the day a payment was due, the decedent died. There were 300 payments to be made, including the payment due. The value of the annuity as of the date of decedent's death is the product of $50 x 12 x 9.0770 (see Table B) x 1.0534, or $5,737.03.
(3) Life estates and terms for years. If the interest to be valued is the right of a person for his or her life, or for the life of another person, to receive the income of certain property or to use nonincome-producing property, the value of the interest is the value of the property multiplied by the figure in column 3 of Table A opposite the number of years nearest to the actual age of the measuring life. If the interest to be valued is the right to receive income of property or to use nonincome-producing property for a term of years, column 3 of Table B is used. The application of this paragraph (d)(3) may be illustrated by the following example:
Example. The decedent or the decedent's estate was entitled to receive the income from a fund of $50,000 during the life of the decedent's elder brother. Upon the brother's death, the remainder is to go to B. The brother was 31 years, five months old at the time of decedent's death. By reference to Table A the figure in column 3 opposite 31 years is found to be 0.95254. The present value of the decedent's interest is, therefore, $47,627 ($50,000 x 0.95254).
(4) Remainders or reversionary interests. If a decedent had, at the time of the decedent's death, a remainder or a reversionary interest in property to take effect after an estate for the life of another, the present value of the decedent's interest is obtained by multiplying the value of the property by the figure in column 4 of Table A opposite the number of years nearest to the actual age of the person whose life measures the preceding estate. If the remainder or reversion is to take effect at the end of the term for years, column 4 of Table B is used. The application of this paragraph (d)(4) may be illustrated by the following example:
Example. The decedent was entitled to receive certain property worth $50,000 upon the death of the decedent's elder sister, to whom the income was bequeathed for life. At the time of the decedent's death, the elder sister was 31 years five months old. By reference to Table A the figure in column 4 opposite 31 years is found to be .04746. The present value of the remainder interest at the date of the decedent's death is, therefore, $2,373 ($50,000 x .04746).
(5) Actuarial computations by the Internal Revenue Service. If the valuation of the interest involved is dependent upon the continuation or the termination of more than one life or upon a term certain concurrent with one or more lives a special factor must be used. The factor is to be computed on the basis of interest at the rate of 10 percent a year, compounded annually, and life contingencies determined, as to each person involved, from the values of lx that are set forth in column 2 of Table LN of paragraph (d)(6). Table LN contains values of 1x taken from the life table for the total population appearing as Table 1 of United States Life Tables: 1969-71, published by the Department of Health and Human Services, Public Health Service. Many special factors involving one and two lives may be found in or computed with the use of the tables contained in Internal Revenue Service Publication 723E, "Actuarial Values II: Factors at 10 Percent Involving One and Two Lives," (12- 83). This publication is no longer available for purchase from the Superintendent of Documents. However, it may be obtained by requesting a copy from: CC:DOM:CORP:T:R (IRS Publication 723E), room 5228, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. However, if a special factor is required in the case of an actual decedent, the Commissioner will furnish the factor to the executor upon request. The request must be accompanied by a statement of the date of birth of each person, the duration of whose life may affect the value of the interest, and by copies of the relevant instruments. Special factors are not furnished for prospective transfers.
(6) Tables. The following tables shall be used in the application of the provisions of this section:
Table A - Single Life, Unisex, 10 Percent - Table Showing the Present Worth of an Annuity, of a Life Estate, and a Remainder Interest - Applicable for Transfers After November 30, 1983, and Before May 1, 1989 | |||
|---|---|---|---|
(1) Age | (2) Annuity | (3) Life estate | (4) Remainder |
0 | 9.7188 | .97188 | .02812 |
1 | 9.8988 | .98988 | .01012 |
2 | 9.9017 | .99017 | .00983 |
3 | 9.9008 | .99008 | .00992 |
4 | 9.8981 | .98981 | .01019 |
5 | 9.8938 | .98938 | .01062 |
6 | 9.8884 | .98884 | .01116 |
7 | 9.8822 | .98822 | .01178 |
8 | 9.8748 | .98748 | .01252 |
9 | 9.8663 | .98663 | .01337 |
10 | 9.8565 | .98565 | .01435 |
11 | 9.8453 | .98453 | .01547 |
12 | 9.8329 | .98329 | .01671 |
13 | 9.8198 | .98198 | .01802 |
14 | 9.8066 | .98066 | .01934 |
15 | 9.7937 | .97937 | .02063 |
16 | 9.7815 | .97815 | .02185 |
17 | 9.7700 | .97700 | .02300 |
18 | 9.7590 | .97590 | .02410 |
19 | 9.7480 | .97480 | .02520 |
20 | 9.7365 | .97365 | .02635 |
21 | 9.7245 | .97245 | .02755 |
22 | 9.7120 | .97120 | .02880 |
23 | 9.6986 | .96986 | .03014 |
24 | 9.6841 | .96841 | .03159 |
25 | 9.6678 | .96678 | .03322 |
26 | 9.6495 | .96495 | .03505 |
27 | 9.6290 | .96290 | .03710 |
28 | 9.6062 | .96062 | .03938 |
29 | 9.5813 | .95813 | .04187 |
30 | 9.5543 | .95543 | .04457 |
31 | 9.5254 | .95254 | .04746 |
32 | 9.4942 | .94942 | .05058 |
33 | 9.4608 | .94608 | .05392 |
34 | 9.4250 | .94250 | .05750 |
35 | 9.3868 | .93868 | .06132 |
36 | 9.3460 | .93460 | .06540 |
37 | 9.3026 | .93026 | .06974 |
38 | 9.2567 | .92567 | .07433 |
39 | 9.2083 | .92083 | .07917 |
40 | 9.1571 | .91571 | .08429 |
41 | 9.1030 | .91030 | .08970 |
42 | 9.0457 | .90457 | .09543 |
43 | 8.9855 | .89855 | .10145 |
44 | 8.9221 | .89221 | .10779 |
45 | 8.8558 | .88558 | .11442 |
46 | 8.7863 | .87863 | .12137 |
47 | 8.7137 | .87137 | .12863 |
48 | 8.6374 | .86374 | .13626 |
49 | 8.5578 | .85578 | .14422 |
50 | 8.4743 | .84743 | .15257 |
51 | 8.3874 | .83874 | .16126 |
52 | 8.2969 | .82969 | .17031 |
53 | 8.2028 | .82028 | .17972 |
54 | 8.1054 | .81054 | .18946 |
55 | 8.0046 | .80046 | .19954 |
56 | 7.9006 | .79006 | .20994 |
57 | 7.7931 | .77931 | .22069 |
58 | 7.6822 | .76822 | .23178 |
59 | 7.5675 | .75675 | .24325 |
60 | 7.4491 | .74491 | .25509 |
61 | 7.3267 | .73267 | .26733 |
62 | 7.2002 | .72002 | .27998 |
63 | 7.0696 | .70696 | .29304 |
64 | 6.9352 | .69352 | .30648 |
65 | 6.7970 | .67970 | .32030 |
66 | 6.6551 | .66551 | .33449 |
67 | 6.5098 | .65098 | .34902 |
68 | 6.3610 | .63610 | .36390 |
69 | 6.2086 | .62086 | .37914 |
70 | 6.0522 | .60522 | .39478 |
71 | 5.8914 | .58914 | .41086 |
72 | 5.7261 | .57261 | .42739 |
73 | 5.5571 | .55571 | .44429 |
74 | 5.3862 | .53862 | .46138 |
75 | 5.2149 | .52149 | .47851 |
76 | 5.0441 | .50441 | .49559 |
77 | 4.8742 | .48742 | .51258 |
78 | 4.7049 | .47049 | .52951 |
79 | 4.5357 | .45357 | .54643 |
80 | 4.3659 | .43659 | .56341 |
81 | 4.1967 | .41967 | .58033 |
82 | 4.0295 | .40295 | .59705 |
83 | 3.8642 | .38642 | .61358 |
84 | 3.6998 | .36998 | .63002 |
85 | 3.5359 | .35359 | .64641 |
86 | 3.3764 | .33764 | .66236 |
87 | 3.2262 | .32262 | .67738 |
88 | 3.0859 | .30859 | .69141 |
89 | 2.9526 | .29526 | .70474 |
90 | 2.8221 | .28221 | .71779 |
91 | 2.6955 | .26955 | .73045 |
92 | 2.5771 | .25771 | .74229 |
93 | 2.4692 | .24692 | .75308 |
94 | 2.3728 | .23728 | .76272 |
95 | 2.2887 | .22887 | .77113 |
96 | 2.2181 | .22181 | .77819 |
97 | 2.1550 | .21550 | .78450 |
98 | 2.1000 | .21000 | .79000 |
99 | 2.0486 | .20486 | .79514 |
100 | 1.9975 | .19975 | .80025 |
101 | 1.9532 | .19532 | .80468 |
102 | 1.9054 | .19054 | .80946 |
103 | 1.8437 | .18437 | .81563 |
104 | 1.7856 | .17856 | .82144 |
105 | 1.6962 | .16962 | .83038 |
106 | 1.5488 | .15488 | .84512 |
107 | 1.3409 | .13409 | .86591 |
108 | 1.0068 | .10068 | .89932 |
109 | .4545 | .04545 | .95455 |
Table B - Term Certain, Unisex, 10 Percent - Table Showing the Present Worth of an Annuity for a Term Certain, of an Income Interest for a Term Certain, and of a Remainder Interest Postponed for a Term Certain - Applicable for Transfers After November 30, 1983, and before May 1, 1989 | |||
|---|---|---|---|
(1) Number of years | (2) Annuity | (3) Term certain | (4) Remainder |
1 | .9091 | .090909 | .909091 |
2 | 1.7355 | .173554 | .826446 |
3 | 2.4869 | .248685 | .751315 |
4 | 3.1699 | .316987 | .683013 |
5 | 3.7908 | .379079 | .620921 |
6 | 4.3553 | .435526 | .564474 |
7 | 4.8684 | .486842 | .513158 |
8 | 5.3349 | .533493 | .466507 |
9 | 5.7590 | .575902 | .424098 |
10 | 6.1446 | .614457 | .385543 |
11 | 6.4951 | .649506 | .350494 |
12 | 6.8137 | .681369 | .318631 |
13 | 7.1034 | .710336 | .289664 |
14 | 7.3667 | .736669 | .263331 |
15 | 7.6061 | .760608 | .239392 |
16 | 7.8237 | .782371 | .217629 |
17 | 8.0216 | .802155 | .197845 |
18 | 8.2014 | .820141 | .179859 |
19 | 8.3649 | .836492 | .163508 |
20 | 8.5136 | .851356 | .148644 |
21 | 8.6487 | .864869 | .135131 |
22 | 8.7715 | .877154 | .122846 |
23 | 8.8832 | .888322 | .111678 |
24 | 8.9847 | .898474 | .101526 |
25 | 9.0770 | .907704 | .092296 |
26 | 9.1609 | .916095 | .083905 |
27 | 9.2372 | .923722 | .076278 |
28 | 9.3066 | .930657 | .069343 |
29 | 9.3696 | .936961 | .063039 |
30 | 9.4269 | .942691 | .057309 |
31 | 9.4790 | .947901 | .052099 |
32 | 9.5264 | .952638 | .047362 |
33 | 9.5694 | .956943 | .043057 |
34 | 9.6086 | .960857 | .039143 |
35 | 9.6442 | .964416 | .035584 |
36 | 9.6765 | .967651 | .032349 |
37 | 9.7059 | .970592 | .029408 |
38 | 9.7327 | .973265 | .026735 |
39 | 9.7570 | .975696 | .024304 |
40 | 9.7791 | .977905 | .022095 |
41 | 9.7991 | .979914 | .020086 |
42 | 9.8174 | .981740 | .018260 |
43 | 9.8340 | .983400 | .016600 |
44 | 9.8491 | .984909 | .015091 |
45 | 9.8628 | .986281 | .013719 |
46 | 9.8753 | .987528 | .012472 |
47 | 9.8866 | .988662 | .011338 |
48 | 9.8969 | .989693 | .010307 |
49 | 9.9063 | .990630 | .009370 |
50 | 9.9140 | .991481 | .008519 |
51 | 9.9226 | .992256 | .007744 |
52 | 9.9296 | .992960 | .007040 |
53 | 9.9360 | .993600 | .006400 |
54 | 9.9418 | .994182 | .005818 |
55 | 9.9471 | .994711 | .005289 |
56 | 9.9519 | .995191 | .004809 |
57 | 9.9563 | .995629 | .004371 |
58 | 9.9603 | .996026 | .003974 |
59 | 9.9639 | .996387 | .003613 |
60 | 9.9672 | .996716 | .003284 |
Table LN - Applicable for Transfers After November 30, 1983, and Before May 1, 1989 | |
|---|---|
(1) Age X | (2) lx |
0 | 100,000 |
1 | 97,998 |
2 | 97,876 |
3 | 97,792 |
4 | 97,724 |
5 | 97,668 |
6 | 97,619 |
7 | 97,573 |
8 | 97,531 |
9 | 97,494 |
10 | 97,460 |
11 | 97,430 |
12 | 97,401 |
13 | 97,367 |
14 | 97,322 |
15 | 97,261 |
16 | 97,181 |
17 | 97,083 |
18 | 96,970 |
19 | 96,846 |
20 | 96,716 |
21 | 96,580 |
22 | 96,438 |
23 | 96,292 |
24 | 96,145 |
25 | 96,000 |
26 | 95,859 |
27 | 95,721 |
28 | 95,586 |
29 | 95,448 |
30 | 95,307 |
31 | 95,158 |
32 | 95,003 |
33 | 94,840 |
34 | 94,666 |
35 | 94,482 |
36 | 94,285 |
37 | 94,073 |
38 | 93,843 |
39 | 93,593 |
40 | 93,322 |
41 | 93,028 |
42 | 92,712 |
43 | 92,368 |
44 | 91,995 |
45 | 91,587 |
46 | 91,144 |
47 | 90,662 |
48 | 90,142 |
49 | 89,579 |
50 | 88,972 |
51 | 88,315 |
52 | 87,605 |
53 | 86,838 |
54 | 86,007 |
55 | 85,110 |
56 | 84,142 |
57 | 83,103 |
58 | 81,988 |
59 | 80,798 |
60 | 79,529 |
61 | 78,181 |
62 | 76,751 |
63 | 75,236 |
64 | 73,631 |
65 | 71,933 |
66 | 70,139 |
67 | 68,246 |
68 | 66,254 |
69 | 64,166 |
70 | 61,984 |
71 | 59,715 |
72 | 57,360 |
73 | 54,913 |
74 | 52,363 |
75 | 49,705 |
76 | 46,946 |
77 | 44,101 |
78 | 41,192 |
79 | 38,245 |
80 | 35,285 |
81 | 32,323 |
82 | 29,375 |
83 | 26,469 |
84 | 23,638 |
85 | 20,908 |
86 | 18,282 |
87 | 15,769 |
88 | 13,407 |
89 | 11,240 |
90 | 9,297 |
91 | 7,577 |
92 | 6,070 |
93 | 4,773 |
94 | 3,682 |
95 | 2,786 |
96 | 2,068 |
97 | 1,511 |
98 | 1,087 |
99 | 772 |
100 | 542 |
101 | 375 |
102 | 257 |
103 | 175 |
104 | 117 |
105 | 78 |
106 | 52 |
107 | 34 |
108 | 22 |
109 | 14 |
110 | 0 |
(e) Valuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is after April 30,1989, and before May 1, 1999.
(1) In general. Except as otherwise provided in section 20.2031-7(b) and section 20.7520-3(b) (pertaining to certain limitations on the use of prescribed tables), if the valuation date for the gross estate of the decedent is after April 30, 1989, and before May 1, 1999, the fair market value of annuities, life estates, terms of years, remainders, and reversionary interests is the present value of the interests determined by use of standard or special section 7520 actuarial factors and the valuation methodology described in section 20.2031-7(d). These factors are derived by using the appropriate section 7520 interest rate and, if applicable, the mortality component for the valuation date of the interest that is being valued. See sections 20.7520-1 through 20.7520-4. See paragraph (e)(4) of this section for determination of the appropriate table for use in valuing these interests.
(2) Transitional rule.
(i) If the valuation date is after April 30, 1989, and before June 10, 1994, a taxpayer can rely on Notice 89-24 (1989-1 C.B. 660), or Notice 89-60 (1989-1 C.B. 700 ). See section 601.601(d)(2)(ii)(b) of this chapter.
(ii) If a decedent dies after April 30, 1989, and if on May 1, 1989, the decedent was mentally incompetent so that the disposition of the decedent's property could not be changed, and the decedent dies without having regained competency to dispose of the decedent's property or dies within 90 days of the date on which the decedent first regains competency, the fair market value of annuities, life estates, terms for years, remainders, and reversions included in the gross estate of the decedent is their present value determined either under this section or under the corresponding section applicable at the time the decedent became mentally incompetent, at the option of the decedent's executor. For example, see paragraph (d) of this section.
(3) Publications and actuarial computations by the Internal Revenue Service. Many standard actuarial factors not included in paragraph (e)(4) of this section or in section 20.2031-7(d)(6) are included in Internal Revenue Service Publication 1457, "Actuarial Values, Alpha Volume," (8-89). Publication 1457 also includes examples that illustrate how to compute many special factors for more unusual situations. Publication 1457 is no longer available for purchase from the Superintendent of Documents, United States Government Printing Office, Washington, DC 20402. However, pertinent factors in this publication may be obtained from: CC:DOM:CORP:R (IRS Publication 1457), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. If a special factor is required in the case of an actual decedent, the Internal Revenue Service may furnish the factor to the executor upon a request for a ruling. The request for a ruling must be accompanied by a recitation of the facts including a statement of the date of birth for each measuring life, the date of the decedent's death, any other applicable dates, and a copy of the will, trust, or other relevant documents. A request for a ruling must comply with the instructions for requesting a ruling published periodically in the Internal Revenue Bulletin (see sections 601.201 and 601.601(d)(2)(ii)(b) of this chapter) and include payment of the required user fee.
(4) Actuarial tables. Except as provided in section 20.7520-3(b) (pertaining to certain limitations on the use of prescribed tables), Life Table 80CNSMT and Table S (Single life remainder factors applicable where the valuation date is after April 30, 1989, and before May 1, 1999), contained in this paragraph (e)(4), and Table B, Table J, and Table K set forth in section 20.2031-7(d)(6) must be used in the application of the provisions of this section when the section 7520 interest rate component is between 4.2 and 14 percent. Table S and Table 80CNSMT are as follows:
TABLE S BASED ON LIFE TABLE 80CNSMT SINGLE LIFE REMAINDER FACTORS APPLICABLE AFTER APRIL 30, 1989 AND BEFORE MAY 1, 1999 | |||||
|---|---|---|---|---|---|
Age | Interest rate | ||||
4.2% | 4.4% | 4.6% | 4.8% | 5.0% | |
0 | .07389 | .06749 | .06188 | .05695 | .05261 |
1 | .06494 | .05832 | .05250 | .04738 | .04287 |
2 | .06678 | .05999 | .05401 | .04874 | .04410 |
3 | .06897 | .06200 | .05587 | .05045 | .04567 |
4 | .07139 | .06425 | .05796 | .05239 | .04746 |
5 | .07401 | .06669 | .06023 | .05451 | .04944 |
6 | .07677 | .06928 | .06265 | .05677 | .05156 |
7 | .07968 | .07201 | .06521 | .05918 | .05381 |
8 | .08274 | .07489 | .06792 | .06172 | .05621 |
9 | .08597 | .07794 | .07079 | .06443 | .05876 |
10 | .08936 | .08115 | .07383 | .06730 | .06147 |
11 | .09293 | .08453 | .07704 | .07035 | .06436 |
12 | .09666 | .08807 | .08040 | .07354 | .06739 |
13 | .10049 | .09172 | .08387 | .07684 | .07053 |
14 | .10437 | .09541 | .08738 | .08017 | .07370 |
15 | .10827 | .09912 | .09090 | .08352 | .07688 |
16 | .11220 | .10285 | .09445 | .08689 | .08008 |
17 | .11615 | .10661 | .09802 | .09028 | .08330 |
18 | .12017 | .11043 | .10165 | .09373 | .08656 |
19 | .12428 | .11434 | .10537 | .09726 | .08992 |
20 | .12850 | .11836 | .10919 | .10089 | .09337 |
21 | .13282 | .12248 | .11311 | .10462 | .09692 |
22 | .13728 | .12673 | .11717 | .10848 | .10059 |
23 | .14188 | .13113 | .12136 | .11248 | .10440 |
24 | .14667 | .13572 | .12575 | .11667 | .10839 |
25 | .15167 | .14051 | .13034 | .12106 | .11259 |
26 | .15690 | .14554 | .13517 | .12569 | .11703 |
27 | .16237 | .15081 | .14024 | .13056 | .12171 |
28 | .16808 | .15632 | .14555 | .13567 | .12662 |
29 | .17404 | .16208 | .15110 | .14104 | .13179 |
30 | .18025 | .16808 | .15692 | .14665 | .13721 |
31 | .18672 | .17436 | .16300 | .15255 | .14291 |
32 | .19344 | .18090 | .16935 | .15870 | .14888 |
33 | .20044 | .18772 | .17598 | .16514 | .15513 |
34 | .20770 | .19480 | .18287 | .17185 | .16165 |
35 | .21522 | .20215 | .19005 | .17884 | .16846 |
36 | .22299 | .20974 | .19747 | .18609 | .17552 |
37 | .23101 | .21760 | .20516 | .19360 | .18286 |
38 | .23928 | .22572 | .21311 | .20139 | .19048 |
39 | .24780 | .23409 | .22133 | .20945 | .19837 |
40 | .25658 | .24273 | .22982 | .21778 | .20654 |
41 | .26560 | .25163 | .23858 | .22639 | .21499 |
42 | .27486 | .26076 | .24758 | .23525 | .22370 |
43 | .28435 | .27013 | .25683 | .24436 | .23268 |
44 | .29407 | .27975 | .26633 | .25373 | .24191 |
45 | .30402 | .28961 | .27608 | .26337 | .25142 |
46 | .31420 | .29970 | .28608 | .27326 | .26120 |
47 | .32460 | .31004 | .29632 | .28341 | .27123 |
48 | .33521 | .32058 | .30679 | .29379 | .28151 |
49 | .34599 | .33132 | .31746 | .30438 | .29201 |
50 | .35695 | .34224 | .32833 | .31518 | .30273 |
51 | .36809 | .35335 | .33940 | .32619 | .31367 |
52 | .37944 | .36468 | .35070 | .33744 | .32486 |
53 | .39098 | .37622 | .36222 | .34892 | .33629 |
54 | .40269 | .38794 | .37393 | .36062 | .34795 |
55 | .41457 | .39985 | .38585 | .37252 | .35983 |
56 | .42662 | .41194 | .39796 | .38464 | .37193 |
57 | .43884 | .42422 | .41028 | .39697 | .38426 |
58 | .45123 | .43668 | .42279 | .40951 | .39682 |
59 | .46377 | .44931 | .43547 | .42224 | .40958 |
60 | .47643 | .46206 | .44830 | .43513 | .42250 |
61 | .48916 | .47491 | .46124 | .44814 | .43556 |
62 | .50196 | .48783 | .47427 | .46124 | .44874 |
63 | .51480 | .50081 | .48736 | .47444 | .46201 |
64 | .52770 | .51386 | .50054 | .48773 | .47540 |
65 | .54069 | .52701 | .51384 | .50115 | .48892 |
66 | .55378 | .54029 | .52727 | .51472 | .50262 |
67 | .56697 | .55368 | .54084 | .52845 | .51648 |
68 | .58026 | .56717 | .55453 | .54231 | .53049 |
69 | .59358 | .58072 | .56828 | .55624 | .54459 |
70 | .60689 | .59427 | .58205 | .57021 | .55874 |
71 | .62014 | .60778 | .59578 | .58415 | .57287 |
72 | .63334 | .62123 | .60948 | .59808 | .58700 |
73 | .64648 | .63465 | .62315 | .61198 | .60112 |
74 | .65961 | .64806 | .63682 | .62590 | .61527 |
75 | .67274 | .66149 | .65054 | .63987 | .62948 |
76 | .68589 | .67495 | .66429 | .65390 | .64377 |
77 | .69903 | .68841 | .67806 | .66796 | .65811 |
78 | .71209 | .70182 | .69179 | .68199 | .67242 |
79 | .72500 | .71507 | .70537 | .69588 | .68660 |
80 | .73768 | .72809 | .71872 | .70955 | .70058 |
81 | .75001 | .74077 | .73173 | .72288 | .71422 |
82 | .76195 | .75306 | .74435 | .73582 | .72746 |
83 | .77346 | .76491 | .75654 | .74832 | .74026 |
84 | .78456 | .77636 | .76831 | .76041 | .75265 |
85 | .79530 | .78743 | .77971 | .77212 | .76466 |
86 | .80560 | .79806 | .79065 | .78337 | .77621 |
87 | .81535 | .80813 | .80103 | .79404 | .78717 |
88 | .82462 | .81771 | .81090 | .80420 | .79760 |
89 | .83356 | .82694 | .82043 | .81401 | .80769 |
90 | .84225 | .83593 | .82971 | .82357 | .81753 |
91 | .85058 | .84455 | .83861 | .83276 | .82698 |
92 | .85838 | .85263 | .84696 | .84137 | .83585 |
93 | .86557 | .86009 | .85467 | .84932 | .84405 |
94 | .87212 | .86687 | .86169 | .85657 | .85152 |
95 | .87801 | .87298 | .86801 | .86310 | .85825 |
96 | .88322 | .87838 | .87360 | .86888 | .86420 |
97 | .88795 | .88328 | .87867 | .87411 | .86961 |
98 | .89220 | .88769 | .88323 | .87883 | .87447 |
99 | .89612 | .89176 | .88745 | .88318 | .87895 |
100 | .89977 | .89555 | .89136 | .88722 | .88313 |
101 | .90326 | .89917 | .89511 | .89110 | .88712 |
102 | .90690 | .90294 | .89901 | .89513 | .89128 |
103 | .91076 | .90694 | .90315 | .89940 | .89569 |
104 | .91504 | .91138 | .90775 | .90415 | .90058 |
105 | .92027 | .91681 | .91337 | .90996 | .90658 |
106 | .92763 | .92445 | .92130 | .91816 | .91506 |
107 | .93799 | .93523 | .93249 | .92977 | .92707 |
108 | .95429 | .95223 | .95018 | .94814 | .94611 |
109 | .97985 | .97893 | .97801 | .97710 | .97619 |
(table continued)
Age | Interest rate | ||||
|---|---|---|---|---|---|
5.2% | 5.4% | 5.6% | 5.8% | 6.0% | |
0 | .04879 | .04541 | .04243 | .03978 | .03744 |
1 | .03889 | .03537 | .03226 | .02950 | .02705 |
2 | .03999 | .03636 | .03314 | .03028 | .02773 |
3 | .04143 | .03768 | .03435 | .03139 | .02875 |
4 | .04310 | .03922 | .03578 | .03271 | .02998 |
5 | .04494 | .04094 | .03738 | .03421 | .03137 |
6 | .04692 | .04279 | .03911 | .03583 | .03289 |
7 | .04903 | .04477 | .04097 | .03757 | .03453 |
8 | .05129 | .04689 | .04297 | .03945 | .03630 |
9 | .05370 | .04917 | .04511 | .04148 | .03821 |
10 | .05626 | .05159 | .04741 | .04365 | .04027 |
11 | .05900 | .05419 | .04988 | .04599 | .04250 |
12 | .06188 | .05693 | .05248 | .04847 | .04486 |
13 | .06487 | .05977 | .05518 | .05104 | .04731 |
14 | .06788 | .06263 | .05791 | .05364 | .04978 |
15 | .07090 | .06551 | .06064 | .05623 | .05225 |
16 | .07394 | .06839 | .06337 | .05883 | .05472 |
17 | .07699 | .07129 | .06612 | .06144 | .05719 |
18 | .08009 | .07422 | .06890 | .06408 | .05969 |
19 | .08327 | .07724 | .07177 | .06679 | .06226 |
20 | .08654 | .08035 | .07471 | .06959 | .06492 |
21 | .08991 | .08355 | .07775 | .07247 | .06765 |
22 | .09341 | .08686 | .08090 | .07546 | .07049 |
23 | .09703 | .09032 | .08418 | .07858 | .07345 |
24 | .10084 | .09395 | .08764 | .08187 | .07659 |
25 | .10486 | .09778 | .09130 | .08536 | .07991 |
26 | .10910 | .10184 | .09518 | .08907 | .08346 |
27 | .11359 | .10614 | .09930 | .09302 | .08724 |
28 | .11831 | .11068 | .10366 | .09720 | .09125 |
29 | .12329 | .11547 | .10827 | .10163 | .09551 |
30 | .12852 | .12051 | .11313 | .10631 | .10002 |
31 | .13403 | .12584 | .11827 | .11127 | .10480 |
32 | .13980 | .13142 | .12367 | .11650 | .10985 |
33 | .14587 | .13730 | .12936 | .12201 | .11519 |
34 | .15221 | .14345 | .13533 | .12780 | .12080 |
35 | .15883 | .14989 | .14159 | .13388 | .12670 |
36 | .16571 | .15660 | .14812 | .14022 | .13287 |
37 | .17288 | .16358 | .15492 | .14685 | .13933 |
38 | .18032 | .17085 | .16201 | .15377 | .14607 |
39 | .18804 | .17840 | .16939 | .16097 | .15310 |
40 | .19605 | .18624 | .17706 | .16847 | .16043 |
41 | .20434 | .19436 | .18502 | .17627 | .16806 |
42 | .21289 | .20276 | .19326 | .18434 | .17597 |
43 | .22172 | .21143 | .20177 | .19270 | .18416 |
44 | .23081 | .22038 | .21057 | .20134 | .19265 |
45 | .24019 | .22962 | .21966 | .21028 | .20144 |
46 | .24983 | .23913 | .22904 | .21951 | .21053 |
47 | .25975 | .24892 | .23870 | .22904 | .21991 |
48 | .26992 | .25897 | .24862 | .23883 | .22957 |
49 | .28032 | .26926 | .25879 | .24888 | .23949 |
50 | .29094 | .27978 | .26921 | .25918 | .24966 |
51 | .30180 | .29055 | .27987 | .26973 | .26010 |
52 | .31292 | .30158 | .29081 | .28057 | .27083 |
53 | .32429 | .31288 | .30203 | .29170 | .28186 |
54 | .33590 | .32442 | .31349 | .30308 | .29316 |
55 | .34774 | .33621 | .32522 | .31474 | .30473 |
56 | .35981 | .34824 | .33720 | .32666 | .31658 |
57 | .37213 | .36053 | .34945 | .33885 | .32872 |
58 | .38468 | .37307 | .36196 | .35132 | .34114 |
59 | .39745 | .38584 | .37471 | .36405 | .35383 |
60 | .41040 | .39880 | .38767 | .37699 | .36674 |
61 | .42350 | .41192 | .40080 | .39012 | .37985 |
62 | .43672 | .42518 | .41408 | .40340 | .39314 |
63 | .45006 | .43856 | .42749 | .41684 | .40658 |
64 | .46352 | .45208 | .44105 | .43043 | .42019 |
65 | .47713 | .46577 | .45480 | .44422 | .43401 |
66 | .49093 | .47965 | .46876 | .45824 | .44808 |
67 | .50491 | .49373 | .48293 | .47248 | .46238 |
68 | .51905 | .50800 | .49729 | .48694 | .47691 |
69 | .53330 | .52238 | .51179 | .50154 | .49160 |
70 | .54762 | .53683 | .52638 | .51624 | .50641 |
71 | .56193 | .55131 | .54100 | .53099 | .52126 |
72 | .57624 | .56579 | .55563 | .54577 | .53617 |
73 | .59056 | .58029 | .57030 | .56059 | .55113 |
74 | .60492 | .59485 | .58504 | .57550 | .56620 |
75 | .61936 | .60950 | .59990 | .59053 | .58140 |
76 | .63390 | .62427 | .61487 | .60570 | .59676 |
77 | .64849 | .63910 | .62993 | .62097 | .61223 |
78 | .66307 | .65393 | .64501 | .63628 | .62775 |
79 | .67754 | .66867 | .65999 | .65151 | .64321 |
80 | .69180 | .68320 | .67479 | .66655 | .65849 |
81 | .70573 | .69741 | .68926 | .68128 | .67345 |
82 | .71926 | .71123 | .70335 | .69562 | .68804 |
83 | .73236 | .72460 | .71699 | .70952 | .70219 |
84 | .74503 | .73756 | .73021 | .72300 | .71592 |
85 | .75733 | .75014 | .74306 | .73611 | .72928 |
86 | .76917 | .76225 | .75544 | .74875 | .74216 |
87 | .78041 | .77375 | .76720 | .76076 | .75442 |
88 | .79111 | .78472 | .77842 | .77223 | .76612 |
89 | .80147 | .79533 | .78929 | .78334 | .77747 |
90 | .81157 | .80570 | .79991 | .79420 | .78857 |
91 | .82129 | .81567 | .81013 | .80466 | .79927 |
92 | .83040 | .82503 | .81973 | .81449 | .80933 |
93 | .83884 | .83370 | .82862 | .82360 | .81865 |
94 | .84653 | .84160 | .83673 | .83192 | .82717 |
95 | .85345 | .84872 | .84404 | .83941 | .83484 |
96 | .85959 | .85502 | .85051 | .84605 | .84165 |
97 | .86515 | .86074 | .85639 | .85208 | .84782 |
98 | .87016 | .86589 | .86167 | .85750 | .85337 |
99 | .87478 | .87064 | .86656 | .86251 | .85850 |
100 | .87908 | .87506 | .87109 | .86716 | .86327 |
101 | .88318 | .87929 | .87543 | .87161 | .86783 |
102 | .88746 | .88369 | .87995 | .87624 | .87257 |
103 | .89200 | .88835 | .88474 | .88116 | .87760 |
104 | .89704 | .89354 | .89006 | .88661 | .88319 |
105 | .90322 | .89989 | .89659 | .89331 | .89006 |
106 | .91197 | .90890 | .90586 | .90284 | .89983 |
107 | .92438 | .92170 | .91905 | .91641 | .91378 |
108 | .94409 | .94208 | .94008 | .93809 | .93611 |
109 | .97529 | .97438 | .97348 | .97259 | .97170 |
(table continued)
Age | Interest rate | |||||
|---|---|---|---|---|---|---|
6.2% | 6.4% | 6.6% | 6.8% | 7.0% | ||
0 | .03535 | .03349 | .03183 | .03035 | .02902 | |
1 | .02486 | .02292 | .02119 | .01963 | .01824 | |
2 | .02547 | .02345 | .02164 | .02002 | .01857 | |
3 | .02640 | .02429 | .02241 | .02073 | .01921 | |
4 | .02753 | .02535 | .02339 | .02163 | .02005 | |
5 | .02883 | .02656 | .02453 | .02269 | .02105 | |
6 | .03026 | .02790 | .02578 | .02387 | .02215 | |
7 | .03180 | .02935 | .02714 | .02515 | .02336 | |
8 | .03347 | .03092 | .02863 | .02656 | .02469 | |
9 | .03528 | .03263 | .03025 | .02810 | .02615 | |
10 | .03723 | .03449 | .03201 | .02977 | .02774 | |
11 | .03935 | .03650 | .03393 | .03160 | .02949 | |
12 | .04160 | .03865 | .03598 | .03356 | .03136 | |
13 | .04394 | .04088 | .03811 | .03560 | .03331 | |
14 | .04629 | .04312 | .04025 | .03764 | .03527 | |
15 | .04864 | .04536 | .04238 | .03968 | .03721 | |
16 | .05099 | .04759 | .04451 | .04170 | .03913 | |
17 | .05333 | .04982 | .04662 | .04370 | .04104 | |
18 | .05570 | .05207 | .04875 | .04573 | .04296 | |
19 | .05814 | .05438 | .05095 | .04781 | .04494 | |
20 | .06065 | .05677 | .05321 | .04996 | .04698 | |
21 | .06325 | .05922 | .05554 | .05217 | .04907 | |
22 | .06594 | .06178 | .05797 | .05447 | .05126 | |
23 | .06876 | .06446 | .06051 | .05688 | .05355 | |
24 | .07174 | .06729 | .06321 | .05945 | .05599 | |
25 | .07491 | .07031 | .06609 | .06219 | .05861 | |
26 | .07830 | .07355 | .06918 | .06515 | .06142 | |
27 | .08192 | .07702 | .07250 | .06832 | .06446 | |
28 | .08577 | .08071 | .07603 | .07171 | .06772 | |
29 | .08986 | .08464 | .07981 | .07534 | .07120 | |
30 | .09420 | .08882 | .08383 | .07921 | .07492 | |
31 | .09881 | .09327 | .08812 | .08335 | .07891 | |
32 | .10369 | .09797 | .09267 | .08774 | .08315 | |
33 | .10885 | .10297 | .09750 | .09241 | .08767 | |
34 | .11430 | .10824 | .10261 | .09736 | .09246 | |
35 | .12002 | .11380 | .10800 | .10259 | .09754 | |
36 | .12602 | .11963 | .11366 | .10809 | .10288 | |
37 | .13230 | .12574 | .11961 | .11387 | .10850 | |
38 | .13887 | .13214 | .12584 | .11994 | .11441 | |
39 | .14573 | .13883 | .13237 | .12630 | .12061 | |
40 | .15290 | .14583 | .13920 | .13297 | .12712 | |
41 | .16036 | .15312 | .14633 | .13994 | .13393 | |
42 | .16810 | .16071 | .15375 | .14720 | .14103 | |
43 | .17614 | .16858 | .16146 | .15475 | .14842 | |
44 | .18447 | .17675 | .16948 | .16261 | .15613 | |
45 | .19310 | .18524 | .17780 | .17078 | .16414 | |
46 | .20204 | .19402 | .18644 | .17926 | .17247 | |
47 | .21128 | .20311 | .19538 | .18806 | .18112 | |
48 | .22080 | .21249 | .20462 | .19716 | .19007 | |
49 | .23059 | .22214 | .21413 | .20653 | .19930 | |
50 | .24063 | .23206 | .22391 | .21617 | .20881 | |
51 | .25095 | .24225 | .23398 | .22610 | .21861 | |
52 | .26157 | .25275 | .24436 | .23636 | .22874 | |
53 | .27249 | .26357 | .25505 | .24694 | .23919 | |
54 | .28369 | .27466 | .26604 | .25782 | .24995 | |
55 | .29518 | .28605 | .27734 | .26900 | .26103 | |
56 | .30695 | .29774 | .28893 | .28050 | .27242 | |
57 | .31902 | .30973 | .30084 | .29232 | .28415 | |
58 | .33138 | .32203 | .31306 | .30446 | .29621 | |
59 | .34402 | .33461 | .32558 | .31691 | .30859 | |
60 | .35690 | .34745 | .33836 | .32963 | .32124 | |
61 | .36999 | .36050 | .35137 | .34259 | .33414 | |
62 | .38325 | .37374 | .36458 | .35576 | .34726 | |
63 | .39669 | .38717 | .37799 | .36913 | .36060 | |
64 | .41031 | .40078 | .39159 | .38272 | .37415 | |
65 | .42416 | .41464 | .40545 | .39656 | .38798 | |
66 | .43825 | .42876 | .41958 | .41070 | .40211 | |
67 | .45260 | .44315 | .43399 | .42513 | .41655 | |
68 | .46720 | .45779 | .44868 | .43985 | .43129 | |
69 | .48197 | .47263 | .46357 | .45478 | .44625 | |
70 | .49686 | .48760 | .47861 | .46988 | .46140 | |
71 | .51182 | .50265 | .49374 | .48508 | .47666 | |
72 | .52685 | .51778 | .50896 | .50038 | .49203 | |
73 | .54194 | .53298 | .52426 | .51578 | .50751 | |
74 | .55714 | .54832 | .53972 | .53134 | .52317 | |
75 | .57250 | .56382 | .55536 | .54710 | .53904 | |
76 | .58803 | .57951 | .57120 | .56308 | .55515 | |
77 | .60369 | .59535 | .58720 | .57923 | .57144 | |
78 | .61942 | .61126 | .60329 | .59549 | .58787 | |
79 | .63508 | .62713 | .61935 | .61174 | .60428 | |
80 | .65059 | .64285 | .63527 | .62785 | .62058 | |
81 | .66579 | .65827 | .65090 | .64368 | .63659 | |
82 | .68061 | .67332 | .66616 | .65914 | .65226 | |
83 | .69499 | .68793 | .68099 | .67418 | .66749 | |
84 | .70896 | .70213 | .69541 | .68881 | .68233 | |
85 | .72256 | .71596 | .70947 | .70308 | .69681 | |
86 | .73569 | .72931 | .72305 | .71688 | .71081 | |
87 | .74818 | .74204 | .73599 | .73003 | .72417 | |
88 | .76011 | .75419 | .74836 | .74261 | .73695 | |
89 | .77169 | .76599 | .76037 | .75484 | .74938 | |
90 | .78302 | .77755 | .77215 | .76683 | .76158 | |
91 | .79395 | .78870 | .78352 | .77842 | .77337 | |
92 | .80423 | .79920 | .79423 | .78933 | .78449 | |
93 | .81377 | .80894 | .80417 | .79946 | .79481 | |
94 | .82247 | .81784 | .81325 | .80873 | .80425 | |
95 | .83033 | .82586 | .82145 | .81709 | .81278 | |
96 | .83729 | .83298 | .82872 | .82451 | .82034 | |
97 | .84361 | .83944 | .83532 | .83124 | .82721 | |
98 | .84929 | .84525 | .84126 | .83730 | .83339 | |
99 | .85454 | .85062 | .84674 | .84290 | .83910 | |
100 | .85942 | .85561 | .85184 | .84810 | .84440 | |
101 | .86408 | .86037 | .85670 | .85306 | .84946 | |
102 | .86894 | .86534 | .86177 | .85823 | .85473 | |
103 | .87408 | .87060 | .86714 | .86371 | .86032 | |
104 | .87980 | .87644 | .87311 | .86980 | .86653 | |
105 | .88684 | .88363 | .88046 | .87731 | .87418 | |
106 | .89685 | .89389 | .89095 | .88804 | .88514 | |
107 | .91117 | .90858 | .90600 | .90344 | .90089 | |
108 | .93414 | .93217 | .93022 | .92828 | .92634 | |
109 | .97081 | .96992 | .96904 | .96816 | .96729 | |
(table continued)
Age | Interest rate | |||||
|---|---|---|---|---|---|---|
7.2% | 7.4% | 7.6% | 7.8% | 8.0% | ||
0 | .02783 | .02676 | .02579 | .02492 | .02413 | |
1 | .01699 | .01587 | .01486 | .01395 | .01312 | |
2 | .01727 | .01609 | .01504 | .01408 | .01321 | |
3 | .01785 | .01662 | .01552 | .01451 | .01361 | |
4 | .01863 | .01735 | .01619 | .01514 | .01418 | |
5 | .01956 | .01822 | .01700 | .01590 | .01490 | |
6 | .02060 | .01919 | .01792 | .01677 | .01572 | |
7 | .02174 | .02027 | .01894 | .01773 | .01664 | |
8 | .02300 | .02146 | .02007 | .01881 | .01766 | |
9 | .02438 | .02278 | .02133 | .02000 | .01880 | |
10 | .02590 | .02423 | .02271 | .02133 | .02006 | |
11 | .02757 | .02583 | .02424 | .02279 | .02147 | |
12 | .02936 | .02755 | .02589 | .02438 | .02299 | |
13 | .03123 | .02934 | .02761 | .02603 | .02458 | |
14 | .03311 | .03113 | .02933 | .02768 | .02617 | |
15 | .03496 | .03290 | .03103 | .02930 | .02773 | |
16 | .03679 | .03466 | .03270 | .03090 | .02926 | |
17 | .03861 | .03638 | .03434 | .03247 | .03075 | |
18 | .04044 | .03812 | .03599 | .03404 | .03225 | |
19 | .04231 | .03990 | .03769 | .03565 | .03378 | |
20 | .04424 | .04173 | .03943 | .03731 | .03535 | |
21 | .04623 | .04362 | .04122 | .03901 | .03697 | |
22 | .04831 | .04559 | .04309 | .04078 | .03865 | |
23 | .05048 | .04766 | .04505 | .04265 | .04042 | |
24 | .05281 | .04987 | .04715 | .04465 | .04233 | |
25 | .05530 | .05224 | .04941 | .04680 | .04438 | |
26 | .05799 | .05481 | .05187 | .04915 | .04662 | |
27 | .06090 | .05759 | .05454 | .05170 | .04906 | |
28 | .06402 | .06059 | .05740 | .05445 | .05170 | |
29 | .06736 | .06380 | .06049 | .05742 | .05456 | |
30 | .07095 | .06725 | .06381 | .06061 | .05763 | |
31 | .07479 | .07095 | .06738 | .06405 | .06095 | |
32 | .07888 | .07491 | .07120 | .06774 | .06451 | |
33 | .08325 | .07913 | .07529 | .07170 | .06834 | |
34 | .08790 | .08363 | .07964 | .07592 | .07243 | |
35 | .09282 | .08841 | .08428 | .08041 | .07679 | |
36 | .09800 | .09344 | .08917 | .08516 | .08140 | |
37 | .10347 | .09876 | .09433 | .09018 | .08628 | |
38 | .10922 | .10436 | .09978 | .09549 | .09145 | |
39 | .11527 | .11025 | .10553 | .10109 | .09690 | |
40 | .12162 | .11644 | .11157 | .10698 | .10266 | |
41 | .12827 | .12294 | .11792 | .11318 | .10871 | |
42 | .13522 | .12973 | .12456 | .11967 | .11505 | |
43 | .14245 | .13682 | .13149 | .12645 | .12169 | |
44 | .15000 | .14421 | .13873 | .13355 | .12864 | |
45 | .15787 | .15192 | .14630 | .14096 | .13591 | |
46 | .16604 | .15995 | .15418 | .14870 | .14350 | |
47 | .17454 | .16830 | .16238 | .15676 | .15141 | |
48 | .18335 | .17696 | .17090 | .16513 | .15964 | |
49 | .19244 | .18591 | .17970 | .17379 | .16816 | |
50 | .20180 | .19514 | .18879 | .18274 | .17697 | |
51 | .21147 | .20466 | .19818 | .19199 | .18609 | |
52 | .22147 | .21453 | .20791 | .20159 | .19556 | |
53 | .23180 | .22474 | .21799 | .21154 | .20537 | |
54 | .24244 | .23526 | .22839 | .22181 | .21552 | |
55 | .25341 | .24611 | .23912 | .23243 | .22601 | |
56 | .26469 | .25728 | .25019 | .24338 | .23685 | |
57 | .27632 | .26881 | .26161 | .25469 | .24805 | |
58 | .28829 | .28069 | .27339 | .26637 | .25962 | |
59 | .30059 | .29290 | .28550 | .27839 | .27155 | |
60 | .31317 | .30540 | .29792 | .29073 | .28379 | |
61 | .32601 | .31817 | .31062 | .30334 | .29633 | |
62 | .33907 | .33117 | .32356 | .31621 | .30912 | |
63 | .35236 | .34441 | .33674 | .32933 | .32217 | |
64 | .36588 | .35789 | .35016 | .34270 | .33548 | |
65 | .37968 | .37166 | .36390 | .35639 | .34912 | |
66 | .39380 | .38576 | .37797 | .37043 | .36312 | |
67 | .40824 | .40019 | .39238 | .38482 | .37749 | |
68 | .42299 | .41494 | .40713 | .39956 | .39221 | |
69 | .43798 | .42995 | .42215 | .41458 | .40722 | |
70 | .45316 | .44516 | .43738 | .42983 | .42248 | |
71 | .46847 | .46051 | .45276 | .44523 | .43790 | |
72 | .48390 | .47599 | .46829 | .46079 | .45349 | |
73 | .49946 | .49161 | .48397 | .47652 | .46926 | |
74 | .51520 | .50744 | .49986 | .49247 | .48527 | |
75 | .53118 | .52351 | .51601 | .50870 | .50156 | |
76 | .54740 | .53984 | .53245 | .52522 | .51817 | |
77 | .56383 | .55639 | .54912 | .54200 | .53504 | |
78 | .58040 | .57310 | .56596 | .55896 | .55212 | |
79 | .59698 | .58983 | .58283 | .57597 | .56925 | |
80 | .61345 | .60646 | .59961 | .59290 | .58632 | |
81 | .62965 | .62283 | .61615 | .60959 | .60316 | |
82 | .64550 | .63886 | .63235 | .62595 | .61968 | |
83 | .66092 | .65447 | .64813 | .64191 | .63579 | |
84 | .67595 | .66969 | .66353 | .65748 | .65153 | |
85 | .69063 | .68456 | .67859 | .67271 | .66693 | |
86 | .70484 | .69896 | .69318 | .68748 | .68188 | |
87 | .71839 | .71271 | .70711 | .70159 | .69616 | |
88 | .73137 | .72588 | .72046 | .71512 | .70986 | |
89 | .74400 | .73870 | .73347 | .72831 | .72323 | |
90 | .75640 | .75129 | .74625 | .74128 | .73638 | |
91 | .76840 | .76349 | .75864 | .75385 | .74913 | |
92 | .77971 | .77499 | .77033 | .76572 | .76118 | |
93 | .79022 | .78568 | .78120 | .77677 | .77239 | |
94 | .79983 | .79547 | .79115 | .78688 | .78266 | |
95 | .80852 | .80431 | .80014 | .79602 | .79195 | |
96 | .81622 | .81215 | .80812 | .80414 | .80019 | |
97 | .82322 | .81927 | .81537 | .81151 | .80769 | |
98 | .82952 | .82569 | .82190 | .81815 | .81443 | |
99 | .83534 | .83161 | .82792 | .82427 | .82066 | |
100 | .84074 | .83711 | .83352 | .82997 | .82644 | |
101 | .84589 | .84236 | .83886 | .83539 | .83196 | |
102 | .85126 | .84782 | .84442 | .84104 | .83770 | |
103 | .85695 | .85362 | .85031 | .84703 | .84378 | |
104 | .86328 | .86005 | .85686 | .85369 | .85054 | |
105 | .87108 | .86800 | .86494 | .86191 | .85890 | |
106 | .88226 | .87940 | .87656 | .87374 | .87094 | |
107 | .89836 | .89584 | .89334 | .89085 | .88838 | |
108 | .92442 | .92250 | .92060 | .91870 | .91681 | |
109 | .96642 | .96555 | .96468 | .96382 | .96296 | |
(table continued)
Age | Interest rate | |||||
|---|---|---|---|---|---|---|
8.2% | 8.4% | 8.6% | 8.8% | 9.0% | ||
0 | .02341 | .02276 | .02217 | .02163 | .02114 | |
1 | .01237 | .01170 | .01108 | .01052 | .01000 | |
2 | .01243 | .01172 | .01107 | .01048 | .00994 | |
3 | .01278 | .01203 | .01135 | .01073 | .01016 | |
4 | .01332 | .01253 | .01182 | .01116 | .01056 | |
5 | .01400 | .01317 | .01241 | .01172 | .01109 | |
6 | .01477 | .01390 | .01310 | .01238 | .01171 | |
7 | .01563 | .01472 | .01389 | .01312 | .01242 | |
8 | .01660 | .01564 | .01477 | .01396 | .01322 | |
9 | .01770 | .01669 | .01577 | .01492 | .01414 | |
10 | .01891 | .01785 | .01688 | .01599 | .01517 | |
11 | .02026 | .01915 | .01814 | .01720 | .01634 | |
12 | .02173 | .02056 | .01950 | .01852 | .01761 | |
13 | .02326 | .02204 | .02092 | .01989 | .01895 | |
14 | .02478 | .02351 | .02234 | .02126 | .02027 | |
15 | .02628 | .02495 | .02372 | .02259 | .02155 | |
16 | .02774 | .02635 | .02507 | .02388 | .02279 | |
17 | .02917 | .02772 | .02637 | .02513 | .02399 | |
18 | .03059 | .02907 | .02767 | .02637 | .02517 | |
19 | .03205 | .03046 | .02899 | .02763 | .02637 | |
20 | .03355 | .03188 | .03035 | .02892 | .02760 | |
21 | .03509 | .03334 | .03173 | .03024 | .02886 | |
22 | .03669 | .03487 | .03318 | .03162 | .03017 | |
23 | .03837 | .03646 | .03470 | .03306 | .03154 | |
24 | .04018 | .03819 | .03634 | .03463 | .03303 | |
25 | .04214 | .04006 | .03812 | .03633 | .03465 | |
26 | .04428 | .04210 | .04008 | .03820 | .03644 | |
27 | .04662 | .04434 | .04223 | .04025 | .03841 | |
28 | .04915 | .04677 | .04456 | .04249 | .04056 | |
29 | .05189 | .04941 | .04709 | .04493 | .04291 | |
30 | .05485 | .05226 | .04984 | .04757 | .04546 | |
31 | .05805 | .05535 | .05282 | .05045 | .04824 | |
32 | .06149 | .05867 | .05603 | .05356 | .05124 | |
33 | .06520 | .06226 | .05950 | .05692 | .05449 | |
34 | .06916 | .06609 | .06322 | .06052 | .05799 | |
35 | .07339 | .07020 | .06720 | .06439 | .06174 | |
36 | .07787 | .07455 | .07143 | .06850 | .06573 | |
37 | .08262 | .07917 | .07593 | .07287 | .06999 | |
38 | .08765 | .08407 | .08069 | .07751 | .07451 | |
39 | .09296 | .08925 | .08574 | .08243 | .07931 | |
40 | .09858 | .09472 | .09109 | .08765 | .08440 | |
41 | .10449 | .10050 | .09673 | .09316 | .08978 | |
42 | .11069 | .10656 | .10265 | .09895 | .09544 | |
43 | .11718 | .11291 | .10887 | .10503 | .10140 | |
44 | .12399 | .11958 | .11540 | .11143 | .10766 | |
45 | .13111 | .12656 | .12224 | .11814 | .11423 | |
46 | .13856 | .13387 | .12941 | .12516 | .12113 | |
47 | .14633 | .14150 | .13690 | .13252 | .12835 | |
48 | .15442 | .14945 | .14471 | .14020 | .13589 | |
49 | .16280 | .15769 | .15281 | .14816 | .14373 | |
50 | .17147 | .16622 | .16121 | .15643 | .15186 | |
51 | .18045 | .17507 | .16993 | .16501 | .16030 | |
52 | .18979 | .18427 | .17899 | .17394 | .16911 | |
53 | .19947 | .19383 | .18842 | .18324 | .17828 | |
54 | .20950 | .20372 | .19819 | .19288 | .18779 | |
55 | .21986 | .21397 | .20831 | .20288 | .19767 | |
56 | .23058 | .22457 | .21879 | .21324 | .20791 | |
57 | .24167 | .23554 | .22965 | .22399 | .21854 | |
58 | .25314 | .24690 | .24090 | .23512 | .22956 | |
59 | .26497 | .25863 | .25252 | .24664 | .24097 | |
60 | .27712 | .27068 | .26448 | .25849 | .25272 | |
61 | .28956 | .28304 | .27674 | .27067 | .26480 | |
62 | .30228 | .29567 | .28929 | .28312 | .27717 | |
63 | .31525 | .30857 | .30211 | .29586 | .28982 | |
64 | .32851 | .32176 | .31522 | .30890 | .30278 | |
65 | .34209 | .33528 | .32868 | .32229 | .31610 | |
66 | .35604 | .34918 | .34253 | .33609 | .32983 | |
67 | .37037 | .36347 | .35678 | .35028 | .34398 | |
68 | .38508 | .37815 | .37142 | .36489 | .35854 | |
69 | .40008 | .39313 | .38638 | .37982 | .37344 | |
70 | .41533 | .40838 | .40162 | .39504 | .38864 | |
71 | .43076 | .42382 | .41705 | .41047 | .40405 | |
72 | .44638 | .43945 | .43269 | .42611 | .41969 | |
73 | .46218 | .45527 | .44854 | .44197 | .43556 | |
74 | .47823 | .47137 | .46466 | .45812 | .45173 | |
75 | .49459 | .48777 | .48112 | .47462 | .46826 | |
76 | .51127 | .50452 | .49793 | .49148 | .48517 | |
77 | .52823 | .52157 | .51505 | .50867 | .50243 | |
78 | .54541 | .53885 | .53242 | .52613 | .51996 | |
79 | .56267 | .55621 | .54989 | .54369 | .53762 | |
80 | .57987 | .57354 | .56733 | .56125 | .55527 | |
81 | .59685 | .59065 | .58457 | .57860 | .57274 | |
82 | .61351 | .60746 | .60151 | .59567 | .58993 | |
83 | .62978 | .62387 | .61806 | .61236 | .60675 | |
84 | .64567 | .63992 | .63426 | .62869 | .62321 | |
85 | .66125 | .65565 | .65014 | .64472 | .63938 | |
86 | .67636 | .67092 | .66557 | .66030 | .65511 | |
87 | .69081 | .68554 | .68034 | .67522 | .67018 | |
88 | .70468 | .69957 | .69453 | .68956 | .68466 | |
89 | .71821 | .71326 | .70838 | .70357 | .69882 | |
90 | .73153 | .72676 | .72204 | .71739 | .71280 | |
91 | .74447 | .73986 | .73532 | .73083 | .72640 | |
92 | .75669 | .75225 | .74787 | .74354 | .73927 | |
93 | .76807 | .76379 | .75957 | .75540 | .75127 | |
94 | .77849 | .77437 | .77030 | .76627 | .76229 | |
95 | .78792 | .78394 | .78001 | .77611 | .77226 | |
96 | .79630 | .79244 | .78863 | .78485 | .78112 | |
97 | .80391 | .80016 | .79646 | .79280 | .78917 | |
98 | .81076 | .80712 | .80352 | .79996 | .79643 | |
99 | .81709 | .81354 | .81004 | .80657 | .80313 | |
100 | .82296 | .81950 | .81609 | .81270 | .80934 | |
101 | .82855 | .82518 | .82185 | .81854 | .81526 | |
102 | .83438 | .83110 | .82785 | .82462 | .82142 | |
103 | .84056 | .83737 | .83420 | .83106 | .82795 | |
104 | .84743 | .84433 | .84127 | .83822 | .83521 | |
105 | .85591 | .85295 | .85001 | .84709 | .84419 | |
106 | .86816 | .86540 | .86266 | .85993 | .85723 | |
107 | .88592 | .88348 | .88105 | .87863 | .87623 | |
108 | .91493 | .91306 | .91119 | .90934 | .90749 | |
109 | .96211 | .96125 | .96041 | .95956 | .95872 | |
(table continued)
Age | Interest rate | |||||
|---|---|---|---|---|---|---|
9.2% | 9.4% | 9.6% | 9.8% | 10.0% | ||
0 | .02069 | .02027 | .01989 | .01954 | .01922 | |
1 | .00953 | .00910 | .00871 | .00834 | .00801 | |
2 | .00944 | .00899 | .00857 | .00819 | .00784 | |
3 | .00964 | .00916 | .00872 | .00832 | .00795 | |
4 | .01001 | .00951 | .00904 | .00862 | .00822 | |
5 | .01051 | .00998 | .00949 | .00904 | .00862 | |
6 | .01110 | .01054 | .01002 | .00954 | .00910 | |
7 | .01178 | .01118 | .01064 | .01013 | .00966 | |
8 | .01254 | .01192 | .01134 | .01081 | .01031 | |
9 | .01342 | .01276 | .01216 | .01159 | .01107 | |
10 | .01442 | .01372 | .01308 | .01249 | .01194 | |
11 | .01555 | .01481 | .01414 | .01351 | .01293 | |
12 | .01678 | .01601 | .01529 | .01463 | .01402 | |
13 | .01807 | .01726 | .01651 | .01582 | .01517 | |
14 | .01935 | .01850 | .01771 | .01698 | .01630 | |
15 | .02058 | .01969 | .01886 | .01810 | .01738 | |
16 | .02178 | .02084 | .01997 | .01917 | .01842 | |
17 | .02293 | .02194 | .02103 | .02018 | .01940 | |
18 | .02406 | .02302 | .02207 | .02118 | .02035 | |
19 | .02521 | .02412 | .02312 | .02218 | .02131 | |
20 | .02638 | .02524 | .02419 | .02320 | .02229 | |
21 | .02758 | .02638 | .02527 | .02424 | .02328 | |
22 | .02882 | .02757 | .02640 | .02532 | .02430 | |
23 | .03013 | .02881 | .02759 | .02644 | .02538 | |
24 | .03155 | .03016 | .02888 | .02767 | .02655 | |
25 | .03309 | .03164 | .03029 | .02902 | .02784 | |
26 | .03481 | .03328 | .03186 | .03052 | .02928 | |
27 | .03670 | .03509 | .03360 | .03219 | .03088 | |
28 | .03876 | .03708 | .03550 | .03403 | .03264 | |
29 | .04102 | .03925 | .03760 | .03604 | .03458 | |
30 | .04348 | .04162 | .03988 | .03825 | .03671 | |
31 | .04616 | .04421 | .04238 | .04067 | .03905 | |
32 | .04906 | .04702 | .04510 | .04329 | .04160 | |
33 | .05221 | .05007 | .04806 | .04616 | .04438 | |
34 | .05560 | .05336 | .05125 | .04926 | .04738 | |
35 | .05925 | .05690 | .05469 | .05260 | .05063 | |
36 | .06313 | .06068 | .05836 | .05617 | .05411 | |
37 | .06727 | .06470 | .06228 | .05999 | .05783 | |
38 | .07167 | .06899 | .06646 | .06407 | .06180 | |
39 | .07635 | .07356 | .07092 | .06841 | .06604 | |
40 | .08132 | .07841 | .07565 | .07303 | .07055 | |
41 | .08658 | .08355 | .08067 | .07794 | .07535 | |
42 | .09212 | .08896 | .08596 | .08312 | .08041 | |
43 | .09794 | .09466 | .09154 | .08858 | .08576 | |
44 | .10407 | .10067 | .09743 | .09434 | .09141 | |
45 | .11052 | .10699 | .10362 | .10042 | .09736 | |
46 | .11728 | .11362 | .11013 | .10680 | .10363 | |
47 | .12438 | .12059 | .11697 | .11352 | .11022 | |
48 | .13179 | .12787 | .12412 | .12055 | .11713 | |
49 | .13949 | .13544 | .13157 | .12787 | .12433 | |
50 | .14749 | .14331 | .13931 | .13548 | .13182 | |
51 | .15580 | .15150 | .14737 | .14342 | .13963 | |
52 | .16448 | .16004 | .15579 | .15172 | .14780 | |
53 | .17352 | .16896 | .16458 | .16038 | .15635 | |
54 | .18291 | .17822 | .17372 | .16940 | .16524 | |
55 | .19266 | .18785 | .18322 | .17878 | .17450 | |
56 | .20278 | .19785 | .19310 | .18854 | .18414 | |
57 | .21329 | .20824 | .20338 | .19870 | .19419 | |
58 | .22420 | .21904 | .21407 | .20927 | .20464 | |
59 | .23550 | .23023 | .22515 | .22024 | .21551 | |
60 | .24716 | .24178 | .23659 | .23158 | .22674 | |
61 | .25913 | .25366 | .24837 | .24325 | .23831 | |
62 | .27141 | .26584 | .26045 | .25524 | .25020 | |
63 | .28397 | .27832 | .27284 | .26754 | .26240 | |
64 | .29685 | .29111 | .28555 | .28016 | .27493 | |
65 | .31010 | .30429 | .29865 | .29317 | .28787 | |
66 | .32377 | .31788 | .31217 | .30663 | .30124 | |
67 | .33786 | .33191 | .32614 | .32053 | .31508 | |
68 | .35237 | .34638 | .34055 | .33488 | .32937 | |
69 | .36724 | .36120 | .35533 | .34961 | .34405 | |
70 | .38241 | .37634 | .37043 | .36468 | .35907 | |
71 | .39780 | .39171 | .38578 | .38000 | .37436 | |
72 | .41344 | .40733 | .40138 | .39558 | .38991 | |
73 | .42931 | .42321 | .41725 | .41143 | .40575 | |
74 | .44549 | .43940 | .43345 | .42763 | .42195 | |
75 | .46205 | .45598 | .45004 | .44424 | .43856 | |
76 | .47900 | .47297 | .46706 | .46129 | .45563 | |
77 | .49632 | .49033 | .48447 | .47873 | .47311 | |
78 | .51392 | .50800 | .50220 | .49652 | .49094 | |
79 | .53166 | .52582 | .52009 | .51448 | .50897 | |
80 | .54941 | .54366 | .53802 | .53248 | .52705 | |
81 | .56699 | .56134 | .55579 | .55035 | .54499 | |
82 | .58429 | .57875 | .57331 | .56796 | .56270 | |
83 | .60123 | .59581 | .59047 | .58523 | .58007 | |
84 | .61783 | .61253 | .60731 | .60218 | .59713 | |
85 | .63413 | .62896 | .62387 | .61886 | .61392 | |
86 | .65000 | .64496 | .64000 | .63511 | .63030 | |
87 | .66520 | .66031 | .65548 | .65071 | .64602 | |
88 | .67983 | .67507 | .67037 | .66574 | .66117 | |
89 | .69414 | .68952 | .68495 | .68045 | .67601 | |
90 | .70827 | .70379 | .69938 | .69502 | .69071 | |
91 | .72202 | .71770 | .71343 | .70921 | .70504 | |
92 | .73504 | .73087 | .72674 | .72267 | .71864 | |
93 | .74719 | .74317 | .73918 | .73524 | .73135 | |
94 | .75835 | .75446 | .75061 | .74680 | .74303 | |
95 | .76845 | .76468 | .76096 | .75727 | .75362 | |
96 | .77742 | .77377 | .77015 | .76657 | .76303 | |
97 | .78559 | .78203 | .77852 | .77504 | .77160 | |
98 | .79294 | .78948 | .78606 | .78267 | .77931 | |
99 | .79972 | .79635 | .79302 | .78971 | .78644 | |
100 | .80602 | .80273 | .79947 | .79624 | .79304 | |
101 | .81201 | .80880 | .80561 | .80245 | .79932 | |
102 | .81826 | .81512 | .81200 | .80892 | .80586 | |
103 | .82487 | .82181 | .81878 | .81577 | .81279 | |
104 | .83221 | .82924 | .82630 | .82338 | .82048 | |
105 | .84132 | .83846 | .83563 | .83282 | .83003 | |
106 | .85454 | .85187 | .84922 | .84659 | .84397 | |
107 | .87384 | .87147 | .86911 | .86676 | .86443 | |
108 | .90566 | .90383 | .90201 | .90020 | .89840 | |
109 | .95788 | .95704 | .95620 | .95537 | .95455 | |
(table continued)
Age | Interest rate | |||||
|---|---|---|---|---|---|---|
10.2% | 10.4% | 10.6% | 10.8% | 11.0% | ||
0 | .01891 | .01864 | .01838 | .01814 | .01791 | |
1 | .00770 | .00741 | .00715 | .00690 | .00667 | |
2 | .00751 | .00721 | .00693 | .00667 | .00643 | |
3 | .00760 | .00728 | .00699 | .00671 | .00646 | |
4 | .00786 | .00752 | .00721 | .00692 | .00665 | |
5 | .00824 | .00788 | .00755 | .00724 | .00695 | |
6 | .00869 | .00832 | .00796 | .00764 | .00733 | |
7 | .00923 | .00883 | .00846 | .00811 | .00779 | |
8 | .00986 | .00943 | .00904 | .00867 | .00833 | |
9 | .01059 | .01014 | .00972 | .00933 | .00897 | |
10 | .01142 | .01095 | .01051 | .01009 | .00971 | |
11 | .01239 | .01189 | .01142 | .01098 | .01057 | |
12 | .01345 | .01292 | .01243 | .01197 | .01154 | |
13 | .01457 | .01401 | .01349 | .01300 | .01255 | |
14 | .01567 | .01508 | .01453 | .01402 | .01354 | |
15 | .01672 | .01610 | .01552 | .01498 | .01448 | |
16 | .01772 | .01707 | .01646 | .01589 | .01536 | |
17 | .01866 | .01798 | .01734 | .01674 | .01618 | |
18 | .01958 | .01886 | .01818 | .01755 | .01697 | |
19 | .02050 | .01974 | .01903 | .01837 | .01775 | |
20 | .02143 | .02064 | .01989 | .01919 | .01854 | |
21 | .02238 | .02154 | .02075 | .02002 | .01933 | |
22 | .02336 | .02247 | .02164 | .02087 | .02014 | |
23 | .02438 | .02345 | .02257 | .02176 | .02099 | |
24 | .02550 | .02451 | .02359 | .02273 | .02192 | |
25 | .02673 | .02569 | .02472 | .02381 | .02295 | |
26 | .02811 | .02701 | .02598 | .02502 | .02411 | |
27 | .02965 | .02849 | .02741 | .02639 | .02543 | |
28 | .03134 | .03013 | .02898 | .02790 | .02689 | |
29 | .03322 | .03193 | .03072 | .02958 | .02851 | |
30 | .03527 | .03391 | .03264 | .03143 | .03030 | |
31 | .03753 | .03610 | .03475 | .03348 | .03228 | |
32 | .04000 | .03849 | .03707 | .03573 | .03446 | |
33 | .04269 | .04111 | .03961 | .03819 | .03685 | |
34 | .04561 | .04394 | .04236 | .04087 | .03946 | |
35 | .04877 | .04702 | .04535 | .04378 | .04229 | |
36 | .05215 | .05031 | .04856 | .04690 | .04533 | |
37 | .05578 | .05384 | .05200 | .05025 | .04860 | |
38 | .05965 | .05761 | .05568 | .05385 | .05211 | |
39 | .06379 | .06165 | .05962 | .05770 | .05587 | |
40 | .06820 | .06596 | .06383 | .06181 | .05989 | |
41 | .07288 | .07054 | .06832 | .06620 | .06418 | |
42 | .07784 | .07539 | .07306 | .07085 | .06873 | |
43 | .08308 | .08052 | .07808 | .07576 | .07355 | |
44 | .08861 | .08594 | .08340 | .08097 | .07865 | |
45 | .09445 | .09167 | .08901 | .08648 | .08406 | |
46 | .10060 | .09770 | .09494 | .09230 | .08977 | |
47 | .10707 | .10406 | .10119 | .09843 | .09579 | |
48 | .11386 | .11073 | .10774 | .10487 | .10213 | |
49 | .12094 | .11769 | .11458 | .11160 | .10874 | |
50 | .12831 | .12494 | .12172 | .11862 | .11565 | |
51 | .13600 | .13251 | .12917 | .12596 | .12288 | |
52 | .14405 | .14044 | .13698 | .13366 | .13046 | |
53 | .15247 | .14875 | .14517 | .14172 | .13841 | |
54 | .16124 | .15740 | .15370 | .15014 | .14671 | |
55 | .17039 | .16642 | .16261 | .15893 | .15539 | |
56 | .17991 | .17583 | .17190 | .16811 | .16445 | |
57 | .18984 | .18564 | .18160 | .17769 | .17392 | |
58 | .20018 | .19587 | .19172 | .18770 | .18382 | |
59 | .21093 | .20652 | .20225 | .19812 | .19414 | |
60 | .22206 | .21753 | .21316 | .20893 | .20483 | |
61 | .23353 | .22890 | .22442 | .22009 | .21589 | |
62 | .24532 | .24059 | .23601 | .23158 | .22728 | |
63 | .25742 | .25260 | .24793 | .24339 | .23900 | |
64 | .26987 | .26495 | .26019 | .25556 | .25107 | |
65 | .28271 | .27771 | .27286 | .26815 | .26357 | |
66 | .29601 | .29093 | .28600 | .28120 | .27654 | |
67 | .30978 | .30462 | .29961 | .29474 | .29000 | |
68 | .32401 | .31879 | .31371 | .30877 | .30396 | |
69 | .33863 | .33336 | .32822 | .32322 | .31835 | |
70 | .35361 | .34829 | .34310 | .33804 | .33311 | |
71 | .36886 | .36349 | .35826 | .35316 | .34818 | |
72 | .38439 | .37899 | .37373 | .36858 | .36356 | |
73 | .40021 | .39479 | .38950 | .38432 | .37927 | |
74 | .41639 | .41096 | .40565 | .40046 | .39538 | |
75 | .43301 | .42758 | .42226 | .41706 | .41198 | |
76 | .45009 | .44467 | .43937 | .43417 | .42908 | |
77 | .46761 | .46221 | .45693 | .45175 | .44667 | |
78 | .48548 | .48013 | .47488 | .46973 | .46468 | |
79 | .50356 | .49826 | .49306 | .48795 | .48294 | |
80 | .52171 | .51647 | .51133 | .50628 | .50132 | |
81 | .53974 | .53457 | .52950 | .52451 | .51961 | |
82 | .55753 | .55245 | .54745 | .54254 | .53771 | |
83 | .57500 | .57001 | .56510 | .56026 | .55551 | |
84 | .59216 | .58726 | .58245 | .57770 | .57304 | |
85 | .60906 | .60428 | .59956 | .59492 | .59034 | |
86 | .62555 | .62088 | .61627 | .61173 | .60725 | |
87 | .64139 | .63683 | .63233 | .62790 | .62352 | |
88 | .65666 | .65221 | .64783 | .64350 | .63923 | |
89 | .67163 | .66730 | .66304 | .65882 | .65466 | |
90 | .68646 | .68226 | .67812 | .67402 | .66998 | |
91 | .70093 | .69686 | .69285 | .68888 | .68496 | |
92 | .71466 | .71073 | .70684 | .70300 | .69920 | |
93 | .72750 | .72370 | .71994 | .71622 | .71254 | |
94 | .73931 | .73562 | .73198 | .72838 | .72481 | |
95 | .75001 | .74644 | .74291 | .73941 | .73595 | |
96 | .75953 | .75606 | .75262 | .74923 | .74586 | |
97 | .76819 | .76481 | .76147 | .75816 | .75489 | |
98 | .77599 | .77270 | .76944 | .76621 | .76302 | |
99 | .78319 | .77998 | .77680 | .77365 | .77053 | |
100 | .78987 | .78673 | .78362 | .78054 | .77748 | |
101 | .79622 | .79315 | .79010 | .78708 | .78409 | |
102 | .80283 | .79983 | .79685 | .79390 | .79097 | |
103 | .80983 | .80690 | .80399 | .80111 | .79825 | |
104 | .81760 | .81475 | .81192 | .80912 | .80633 | |
105 | .82726 | .82451 | .82178 | .81907 | .81638 | |
106 | .84137 | .83879 | .83623 | .83368 | .83115 | |
107 | .86211 | .85981 | .85751 | .85523 | .85297 | |
108 | .89660 | .89481 | .89304 | .89127 | .88950 | |
109 | .95372 | .95290 | .95208 | .95126 | .95045 | |
(table continued)
Age | Interest rate | |||||
|---|---|---|---|---|---|---|
11.2% | 11.4% | 11.6% | 11.8% | 12.0% | ||
0 | .01770 | .01750 | .01732 | .01715 | .01698 | |
1 | .00646 | .00626 | .00608 | .00590 | .00574 | |
2 | .00620 | .00600 | .00580 | .00562 | .00544 | |
3 | .00622 | .00600 | .00579 | .00560 | .00541 | |
4 | .00639 | .00616 | .00594 | .00573 | .00554 | |
5 | .00668 | .00643 | .00620 | .00598 | .00578 | |
6 | .00705 | .00678 | .00654 | .00630 | .00608 | |
7 | .00749 | .00720 | .00694 | .00669 | .00646 | |
8 | .00801 | .00771 | .00743 | .00716 | .00692 | |
9 | .00863 | .00831 | .00801 | .00773 | .00747 | |
10 | .00935 | .00901 | .00869 | .00840 | .00812 | |
11 | .01019 | .00983 | .00950 | .00918 | .00889 | |
12 | .01113 | .01075 | .01040 | .01007 | .00975 | |
13 | .01212 | .01172 | .01135 | .01100 | .01067 | |
14 | .01309 | .01267 | .01227 | .01190 | .01155 | |
15 | .01400 | .01356 | .01314 | .01275 | .01238 | |
16 | .01486 | .01439 | .01396 | .01354 | .01315 | |
17 | .01566 | .01516 | .01470 | .01427 | .01386 | |
18 | .01641 | .01590 | .01541 | .01495 | .01452 | |
19 | .01717 | .01662 | .01611 | .01563 | .01517 | |
20 | .01793 | .01735 | .01681 | .01630 | .01582 | |
21 | .01868 | .01807 | .01750 | .01696 | .01646 | |
22 | .01946 | .01882 | .01821 | .01764 | .01711 | |
23 | .02027 | .01959 | .01895 | .01835 | .01778 | |
24 | .02115 | .02044 | .01976 | .01913 | .01853 | |
25 | .02214 | .02138 | .02067 | .01999 | .01936 | |
26 | .02326 | .02246 | .02170 | .02098 | .02031 | |
27 | .02452 | .02367 | .02287 | .02211 | .02140 | |
28 | .02593 | .02503 | .02418 | .02338 | .02262 | |
29 | .02750 | .02654 | .02564 | .02479 | .02398 | |
30 | .02923 | .02821 | .02726 | .02635 | .02550 | |
31 | .03115 | .03008 | .02907 | .02811 | .02720 | |
32 | .03326 | .03213 | .03105 | .03004 | .02907 | |
33 | .03558 | .03438 | .03325 | .03217 | .03115 | |
34 | .03812 | .03685 | .03565 | .03451 | .03342 | |
35 | .04087 | .03953 | .03826 | .03706 | .03591 | |
36 | .04384 | .04242 | .04108 | .03980 | .03859 | |
37 | .04703 | .04553 | .04411 | .04276 | .04148 | |
38 | .05045 | .04888 | .04738 | .04595 | .04460 | |
39 | .05412 | .05247 | .05089 | .04939 | .04795 | |
40 | .05806 | .05631 | .05465 | .05307 | .05155 | |
41 | .06226 | .06042 | .05868 | .05701 | .05541 | |
42 | .06671 | .06479 | .06295 | .06119 | .05952 | |
43 | .07143 | .06941 | .06748 | .06564 | .06387 | |
44 | .07644 | .07432 | .07230 | .07036 | .06851 | |
45 | .08174 | .07953 | .07741 | .07538 | .07343 | |
46 | .08735 | .08503 | .08281 | .08068 | .07865 | |
47 | .09327 | .09085 | .08853 | .08630 | .08417 | |
48 | .09949 | .09697 | .09455 | .09222 | .08999 | |
49 | .10600 | .10337 | .10084 | .09842 | .09609 | |
50 | .11280 | .11006 | .10743 | .10490 | .10247 | |
51 | .11991 | .11706 | .11432 | .11169 | .10915 | |
52 | .12738 | .12442 | .12157 | .11883 | .11619 | |
53 | .13522 | .13215 | .12919 | .12635 | .12360 | |
54 | .14341 | .14023 | .13717 | .13421 | .13136 | |
55 | .15198 | .14868 | .14551 | .14244 | .13948 | |
56 | .16092 | .15752 | .15423 | .15106 | .14799 | |
57 | .17029 | .16677 | .16338 | .16010 | .15692 | |
58 | .18007 | .17645 | .17295 | .16956 | .16628 | |
59 | .19028 | .18655 | .18294 | .17945 | .17606 | |
60 | .20087 | .19703 | .19332 | .18972 | .18624 | |
61 | .21182 | .20788 | .20407 | .20037 | .19678 | |
62 | .22311 | .21907 | .21515 | .21135 | .20767 | |
63 | .23473 | .23060 | .22658 | .22268 | .21890 | |
64 | .24671 | .24248 | .23837 | .23438 | .23050 | |
65 | .25912 | .25480 | .25059 | .24651 | .24254 | |
66 | .27200 | .26760 | .26331 | .25913 | .25507 | |
67 | .28539 | .28090 | .27653 | .27227 | .26813 | |
68 | .29927 | .29471 | .29027 | .28593 | .28171 | |
69 | .31359 | .30896 | .30445 | .30005 | .29576 | |
70 | .32830 | .32361 | .31903 | .31457 | .31021 | |
71 | .34332 | .33858 | .33394 | .32942 | .32500 | |
72 | .35866 | .35387 | .34919 | .34461 | .34015 | |
73 | .37433 | .36950 | .36478 | .36016 | .35565 | |
74 | .39042 | .38556 | .38081 | .37616 | .37161 | |
75 | .40699 | .40212 | .39734 | .39267 | .38809 | |
76 | .42410 | .41921 | .41443 | .40974 | .40514 | |
77 | .44170 | .43682 | .43203 | .42734 | .42274 | |
78 | .45972 | .45486 | .45009 | .44541 | .44082 | |
79 | .47802 | .47319 | .46845 | .46379 | .45922 | |
80 | .49644 | .49166 | .48695 | .48233 | .47779 | |
81 | .51479 | .51006 | .50541 | .50083 | .49633 | |
82 | .53296 | .52828 | .52369 | .51917 | .51472 | |
83 | .55083 | .54623 | .54170 | .53724 | .53285 | |
84 | .56844 | .56391 | .55945 | .55506 | .55074 | |
85 | .58583 | .58139 | .57702 | .57270 | .56845 | |
86 | .60284 | .59849 | .59420 | .58997 | .58580 | |
87 | .61921 | .61495 | .61076 | .60661 | .60253 | |
88 | .63502 | .63086 | .62675 | .62270 | .61871 | |
89 | .65055 | .64650 | .64249 | .63854 | .63463 | |
90 | .66599 | .66204 | .65814 | .65430 | .65049 | |
91 | .68108 | .67725 | .67347 | .66973 | .66604 | |
92 | .69545 | .69173 | .68806 | .68444 | .68085 | |
93 | .70890 | .70530 | .70174 | .69822 | .69474 | |
94 | .72129 | .71780 | .71434 | .71093 | .70755 | |
95 | .73253 | .72914 | .72579 | .72247 | .71919 | |
96 | .74253 | .73924 | .73598 | .73275 | .72955 | |
97 | .75165 | .74844 | .74526 | .74211 | .73899 | |
98 | .75986 | .75672 | .75362 | .75054 | .74750 | |
99 | .76744 | .76437 | .76134 | .75833 | .75535 | |
100 | .77446 | .77146 | .76849 | .76555 | .76263 | |
101 | .78113 | .77819 | .77528 | .77239 | .76953 | |
102 | .78807 | .78519 | .78234 | .77951 | .77671 | |
103 | .79541 | .79260 | .78981 | .78705 | .78430 | |
104 | .80357 | .80083 | .79810 | .79541 | .79273 | |
105 | .81371 | .81106 | .80843 | .80582 | .80322 | |
106 | .82863 | .82614 | .82366 | .82119 | .81874 | |
107 | .85071 | .84847 | .84624 | .84403 | .84182 | |
108 | .88775 | .88601 | .88427 | .88254 | .88081 | |
109 | .94964 | .94883 | .94803 | .94723 | .94643 | |
(table continued)
Age | Interest rate | |||||
|---|---|---|---|---|---|---|
12.2% | 12.4% | 12.6% | 12.8% | 13.0% | ||
0 | .01683 | .01669 | .01655 | .01642 | .01630 | |
1 | .00559 | .00544 | .00531 | .00518 | .00506 | |
2 | .00528 | .00513 | .00499 | .00485 | .00473 | |
3 | .00524 | .00508 | .00493 | .00479 | .00465 | |
4 | .00536 | .00519 | .00503 | .00488 | .00473 | |
5 | .00558 | .00540 | .00523 | .00507 | .00492 | |
6 | .00588 | .00569 | .00550 | .00533 | .00517 | |
7 | .00624 | .00604 | .00584 | .00566 | .00549 | |
8 | .00668 | .00646 | .00626 | .00606 | .00588 | |
9 | .00722 | .00699 | .00677 | .00656 | .00636 | |
10 | .00785 | .00761 | .00737 | .00715 | .00694 | |
11 | .00861 | .00835 | .00810 | .00786 | .00764 | |
12 | .00946 | .00918 | .00891 | .00866 | .00843 | |
13 | .01035 | .01006 | .00978 | .00951 | .00927 | |
14 | .01122 | .01091 | .01061 | .01034 | .01007 | |
15 | .01203 | .01171 | .01140 | .01110 | .01082 | |
16 | .01279 | .01244 | .01211 | .01181 | .01151 | |
17 | .01347 | .01311 | .01276 | .01244 | .01213 | |
18 | .01411 | .01373 | .01336 | .01302 | .01270 | |
19 | .01474 | .01434 | .01396 | .01359 | .01325 | |
20 | .01537 | .01494 | .01454 | .01415 | .01379 | |
21 | .01598 | .01553 | .01510 | .01470 | .01432 | |
22 | .01660 | .01613 | .01568 | .01525 | .01485 | |
23 | .01725 | .01674 | .01627 | .01581 | .01539 | |
24 | .01796 | .01742 | .01692 | .01644 | .01599 | |
25 | .01876 | .01819 | .01765 | .01714 | .01666 | |
26 | .01967 | .01907 | .01850 | .01796 | .01745 | |
27 | .02072 | .02008 | .01948 | .01890 | .01836 | |
28 | .02190 | .02122 | .02057 | .01996 | .01938 | |
29 | .02322 | .02249 | .02181 | .02116 | .02054 | |
30 | .02469 | .02392 | .02319 | .02250 | .02184 | |
31 | .02634 | .02552 | .02475 | .02401 | .02331 | |
32 | .02816 | .02729 | .02647 | .02568 | .02494 | |
33 | .03018 | .02926 | .02838 | .02755 | .02675 | |
34 | .03239 | .03142 | .03048 | .02960 | .02875 | |
35 | .03482 | .03378 | .03279 | .03185 | .03095 | |
36 | .03743 | .03633 | .03528 | .03428 | .03333 | |
37 | .04026 | .03909 | .03798 | .03692 | .03591 | |
38 | .04330 | .04207 | .04089 | .03977 | .03869 | |
39 | .04658 | .04528 | .04403 | .04284 | .04170 | |
40 | .05011 | .04873 | .04741 | .04615 | .04495 | |
41 | .05389 | .05244 | .05104 | .04971 | .04844 | |
42 | .05791 | .05638 | .05491 | .05350 | .05216 | |
43 | .06219 | .06057 | .05902 | .05754 | .05612 | |
44 | .06673 | .06503 | .06340 | .06184 | .06034 | |
45 | .07157 | .06978 | .06806 | .06642 | .06484 | |
46 | .07669 | .07481 | .07301 | .07128 | .06962 | |
47 | .08212 | .08015 | .07826 | .07645 | .07470 | |
48 | .08784 | .08578 | .08380 | .08190 | .08006 | |
49 | .09384 | .09169 | .08961 | .08762 | .08570 | |
50 | .10013 | .09787 | .09570 | .09361 | .09160 | |
51 | .10671 | .10436 | .10209 | .09991 | .09780 | |
52 | .11365 | .11120 | .10883 | .10655 | .10435 | |
53 | .12095 | .11840 | .11593 | .11355 | .11126 | |
54 | .12860 | .12595 | .12338 | .12090 | .11851 | |
55 | .13663 | .13386 | .13120 | .12862 | .12613 | |
56 | .14503 | .14217 | .13940 | .13672 | .13413 | |
57 | .15385 | .15089 | .14801 | .14523 | .14254 | |
58 | .16311 | .16004 | .15706 | .15418 | .15139 | |
59 | .17279 | .16961 | .16654 | .16355 | .16066 | |
60 | .18286 | .17958 | .17640 | .17332 | .17033 | |
61 | .19330 | .18992 | .18665 | .18347 | .18038 | |
62 | .20409 | .20061 | .19724 | .19396 | .19078 | |
63 | .21522 | .21165 | .20818 | .20480 | .20152 | |
64 | .22672 | .22306 | .21949 | .21602 | .21265 | |
65 | .23867 | .23491 | .23125 | .22769 | .22423 | |
66 | .25112 | .24727 | .24353 | .23988 | .23632 | |
67 | .26409 | .26016 | .25633 | .25260 | .24896 | |
68 | .27760 | .27359 | .26968 | .26586 | .26214 | |
69 | .29157 | .28748 | .28350 | .27961 | .27581 | |
70 | .30596 | .30181 | .29775 | .29379 | .28992 | |
71 | .32069 | .31648 | .31236 | .30833 | .30440 | |
72 | .33578 | .33151 | .32733 | .32325 | .31925 | |
73 | .35123 | .34691 | .34269 | .33855 | .33450 | |
74 | .36715 | .36279 | .35852 | .35434 | .35024 | |
75 | .38360 | .37921 | .37491 | .37069 | .36656 | |
76 | .40064 | .39623 | .39190 | .38765 | .38349 | |
77 | .41823 | .41381 | .40947 | .40521 | .40103 | |
78 | .43632 | .43189 | .42755 | .42329 | .41910 | |
79 | .45473 | .45032 | .44599 | .44173 | .43755 | |
80 | .47333 | .46894 | .46463 | .46040 | .45623 | |
81 | .49191 | .48755 | .48328 | .47907 | .47493 | |
82 | .51034 | .50603 | .50179 | .49762 | .49351 | |
83 | .52852 | .52427 | .52008 | .51595 | .51189 | |
84 | .54648 | .54228 | .53815 | .53407 | .53006 | |
85 | .56426 | .56013 | .55606 | .55205 | .54810 | |
86 | .58169 | .57764 | .57364 | .56970 | .56581 | |
87 | .59850 | .59452 | .59060 | .58673 | .58291 | |
88 | .61476 | .61086 | .60702 | .60322 | .59947 | |
89 | .63078 | .62697 | .62321 | .61950 | .61583 | |
90 | .64674 | .64302 | .63935 | .63573 | .63215 | |
91 | .66238 | .65877 | .65520 | .65167 | .64819 | |
92 | .67730 | .67379 | .67032 | .66689 | .66350 | |
93 | .69130 | .68789 | .68452 | .68119 | .67789 | |
94 | .70421 | .70090 | .69762 | .69438 | .69118 | |
95 | .71594 | .71272 | .70954 | .70639 | .70326 | |
96 | .72638 | .72325 | .72014 | .71707 | .71403 | |
97 | .73590 | .73285 | .72982 | .72682 | .72385 | |
98 | .74448 | .74149 | .73853 | .73560 | .73269 | |
99 | .75240 | .74948 | .74658 | .74371 | .74086 | |
100 | .75974 | .75687 | .75403 | .75121 | .74842 | |
101 | .76669 | .76388 | .76109 | .75833 | .75559 | |
102 | .77393 | .77117 | .76844 | .76573 | .76304 | |
103 | .78158 | .77888 | .77620 | .77355 | .77091 | |
104 | .79007 | .78743 | .78482 | .78222 | .77964 | |
105 | .80065 | .79809 | .79556 | .79304 | .79054 | |
106 | .81631 | .81389 | .81149 | .80911 | .80674 | |
107 | .83963 | .83745 | .83529 | .83313 | .83099 | |
108 | .87910 | .87739 | .87569 | .87400 | .87232 | |
109 | .94563 | .94484 | .94405 | .94326 | .94248 | |
(table continued)
Age | Interest rate | |||||
|---|---|---|---|---|---|---|
13.2% | 13.4% | 13.6% | 13.8% | 14.0% | ||
0 | .01618 | .01607 | .01596 | .01586 | .01576 | |
1 | .00494 | .00484 | .00473 | .00464 | .00454 | |
2 | .00461 | .00449 | .00439 | .00428 | .00419 | |
3 | .00453 | .00441 | .00429 | .00419 | .00408 | |
4 | .00460 | .00447 | .00435 | .00423 | .00412 | |
5 | .00477 | .00464 | .00451 | .00439 | .00427 | |
6 | .00502 | .00487 | .00473 | .00460 | .00448 | |
7 | .00532 | .00517 | .00502 | .00488 | .00475 | |
8 | .00570 | .00554 | .00538 | .00523 | .00509 | |
9 | .00617 | .00600 | .00583 | .00567 | .00552 | |
10 | .00674 | .00655 | .00637 | .00620 | .00604 | |
11 | .00743 | .00723 | .00704 | .00686 | .00668 | |
12 | .00820 | .00799 | .00779 | .00760 | .00741 | |
13 | .00903 | .00880 | .00859 | .00839 | .00819 | |
14 | .00982 | .00958 | .00936 | .00914 | .00894 | |
15 | .01056 | .01031 | .01007 | .00985 | .00963 | |
16 | .01123 | .01097 | .01072 | .01048 | .01025 | |
17 | .01184 | .01156 | .01130 | .01104 | .01081 | |
18 | .01239 | .01210 | .01182 | .01155 | .01130 | |
19 | .01293 | .01262 | .01233 | .01205 | .01178 | |
20 | .01345 | .01313 | .01282 | .01252 | .01224 | |
21 | .01396 | .01361 | .01329 | .01298 | .01268 | |
22 | .01446 | .01410 | .01375 | .01343 | .01312 | |
23 | .01498 | .01460 | .01423 | .01388 | .01355 | |
24 | .01556 | .01515 | .01476 | .01439 | .01404 | |
25 | .01621 | .01577 | .01536 | .01497 | .01460 | |
26 | .01696 | .01650 | .01606 | .01565 | .01525 | |
27 | .01784 | .01735 | .01688 | .01644 | .01601 | |
28 | .01883 | .01831 | .01781 | .01734 | .01689 | |
29 | .01996 | .01940 | .01887 | .01836 | .01788 | |
30 | .02122 | .02062 | .02006 | .01952 | .01900 | |
31 | .02264 | .02201 | .02140 | .02083 | .02028 | |
32 | .02423 | .02355 | .02291 | .02229 | .02170 | |
33 | .02600 | .02528 | .02459 | .02393 | .02331 | |
34 | .02795 | .02718 | .02645 | .02575 | .02508 | |
35 | .03009 | .02928 | .02850 | .02775 | .02704 | |
36 | .03242 | .03155 | .03072 | .02992 | .02916 | |
37 | .03494 | .03401 | .03313 | .03228 | .03147 | |
38 | .03767 | .03668 | .03574 | .03484 | .03398 | |
39 | .04061 | .03957 | .03857 | .03762 | .03670 | |
40 | .04379 | .04269 | .04163 | .04061 | .03964 | |
41 | .04721 | .04604 | .04492 | .04384 | .04281 | |
42 | .05086 | .04962 | .04844 | .04729 | .04620 | |
43 | .05475 | .05344 | .05218 | .05098 | .04981 | |
44 | .05890 | .05752 | .05619 | .05491 | .05368 | |
45 | .06332 | .06186 | .06046 | .05911 | .05781 | |
46 | .06802 | .06649 | .06501 | .06358 | .06221 | |
47 | .07302 | .07140 | .06984 | .06834 | .06690 | |
48 | .07830 | .07660 | .07496 | .07338 | .07186 | |
49 | .08384 | .08206 | .08034 | .07868 | .07708 | |
50 | .08966 | .08779 | .08598 | .08424 | .08256 | |
51 | .09577 | .09381 | .09192 | .09009 | .08832 | |
52 | .10222 | .10017 | .09819 | .09628 | .09442 | |
53 | .10904 | .10689 | .10482 | .10282 | .10088 | |
54 | .11619 | .11396 | .11179 | .10970 | .10767 | |
55 | .12372 | .12138 | .11912 | .11694 | .11482 | |
56 | .13162 | .12919 | .12683 | .12456 | .12235 | |
57 | .13994 | .13741 | .13496 | .13259 | .13029 | |
58 | .14868 | .14606 | .14352 | .14105 | .13866 | |
59 | .15786 | .15514 | .15250 | .14994 | .14745 | |
60 | .16743 | .16462 | .16188 | .15922 | .15664 | |
61 | .17738 | .17447 | .17164 | .16889 | .16622 | |
62 | .18768 | .18467 | .18175 | .17891 | .17614 | |
63 | .19833 | .19523 | .19221 | .18928 | .18642 | |
64 | .20937 | .20617 | .20306 | .20003 | .19708 | |
65 | .22085 | .21757 | .21437 | .21125 | .20821 | |
66 | .23286 | .22948 | .22619 | .22299 | .21986 | |
67 | .24541 | .24195 | .23857 | .23528 | .23206 | |
68 | .25851 | .25497 | .25151 | .24814 | .24484 | |
69 | .27211 | .26849 | .26495 | .26150 | .25812 | |
70 | .28614 | .28245 | .27884 | .27532 | .27187 | |
71 | .30055 | .29679 | .29312 | .28952 | .28600 | |
72 | .31535 | .31152 | .30778 | .30412 | .30054 | |
73 | .33054 | .32666 | .32286 | .31914 | .31550 | |
74 | .34623 | .34230 | .33845 | .33468 | .33098 | |
75 | .36250 | .35853 | .35464 | .35082 | .34708 | |
76 | .37941 | .37540 | .37148 | .36762 | .36384 | |
77 | .39692 | .39290 | .38895 | .38507 | .38126 | |
78 | .41499 | .41095 | .40698 | .40309 | .39926 | |
79 | .43344 | .42940 | .42543 | .42153 | .41770 | |
80 | .45213 | .44811 | .44414 | .44025 | .43642 | |
81 | .47085 | .46684 | .46290 | .45902 | .45520 | |
82 | .48947 | .48549 | .48157 | .47772 | .47392 | |
83 | .50788 | .50394 | .50006 | .49623 | .49246 | |
84 | .52610 | .52221 | .51836 | .51458 | .51084 | |
85 | .54420 | .54035 | .53656 | .53282 | .52913 | |
86 | .56197 | .55818 | .55445 | .55076 | .54713 | |
87 | .57913 | .57541 | .57174 | .56811 | .56453 | |
88 | .59577 | .59212 | .58851 | .58494 | .58142 | |
89 | .61220 | .60862 | .60508 | .60159 | .59813 | |
90 | .62861 | .62511 | .62165 | .61823 | .61485 | |
91 | .64474 | .64133 | .63795 | .63462 | .63132 | |
92 | .66014 | .65682 | .65354 | .65029 | .64708 | |
93 | .67463 | .67140 | .66820 | .66504 | .66191 | |
94 | .68800 | .68486 | .68175 | .67867 | .67563 | |
95 | .70017 | .69712 | .69409 | .69109 | .68812 | |
96 | .71101 | .70803 | .70507 | .70215 | .69925 | |
97 | .72090 | .71799 | .71510 | .71224 | .70941 | |
98 | .72981 | .72696 | .72414 | .72134 | .71856 | |
99 | .73805 | .73525 | .73248 | .72974 | .72702 | |
100 | .74566 | .74292 | .74020 | .73751 | .73484 | |
101 | .75287 | .75018 | .74751 | .74486 | .74223 | |
102 | .76037 | .75773 | .75511 | .75251 | .74993 | |
103 | .76830 | .76571 | .76313 | .76058 | .75805 | |
104 | .77709 | .77455 | .77203 | .76953 | .76705 | |
105 | .78805 | .78559 | .78314 | .78071 | .77829 | |
106 | .80438 | .80204 | .79972 | .79741 | .79511 | |
107 | .82886 | .82674 | .82463 | .82254 | .82045 | |
108 | .87064 | .86897 | .86731 | .86566 | .86401 | |
109 | .94170 | .94092 | .94014 | .93937 | .93860 | |
Table 80CNSMT - Applicable After April 30, 1989, and Before May 1, 1999 | |||||
|---|---|---|---|---|---|
Age x | 1(x) | Age x | 1(x) | Age x | 1(x) |
(1) | (2) | (1) | (2) | (1) | (2) |
0 | 100000 | 37 | 95492 | 74 | 59279 |
1 | 98740 | 38 | 95317 | 75 | 56799 |
2 | 98648 | 39 | 95129 | 76 | 54239 |
3 | 98584 | 40 | 94926 | 77 | 51599 |
4 | 98535 | 41 | 94706 | 78 | 48878 |
5 | 98495 | 42 | 94465 | 79 | 46071 |
6 | 98459 | 43 | 94201 | 80 | 43180 |
7 | 98426 | 44 | 93913 | 81 | 40208 |
8 | 98396 | 45 | 93599 | 82 | 37172 |
9 | 98370 | 46 | 93256 | 83 | 34095 |
10 | 98347 | 47 | 92882 | 84 | 31012 |
11 | 98328 | 48 | 92472 | 85 | 27960 |
12 | 98309 | 49 | 92021 | 86 | 24961 |
13 | 98285 | 50 | 91526 | 87 | 22038 |
14 | 98248 | 51 | 90986 | 88 | 19235 |
15 | 98196 | 52 | 90402 | 89 | 16598 |
16 | 98129 | 53 | 89771 | 90 | 14154 |
17 | 98047 | 54 | 89087 | 91 | 11908 |
18 | 97953 | 55 | 88348 | 92 | 9863 |
19 | 97851 | 56 | 87551 | 93 | 8032 |
20 | 97741 | 57 | 86695 | 94 | 6424 |
21 | 97623 | 58 | 85776 | 95 | 5043 |
22 | 97499 | 59 | 84789 | 96 | 3884 |
23 | 97370 | 60 | 83726 | 97 | 2939 |
24 | 97240 | 61 | 82581 | 98 | 2185 |
25 | 97110 | 62 | 81348 | 99 | 1598 |
26 | 96982 | 63 | 80024 | 100 | 1150 |
27 | 96856 | 64 | 78609 | 101 | 815 |
28 | 96730 | 65 | 77107 | 102 | 570 |
29 | 96604 | 66 | 75520 | 103 | 393 |
30 | 96477 | 67 | 73846 | 104 | 267 |
31 | 96350 | 68 | 72082 | 105 | 179 |
32 | 96220 | 69 | 70218 | 106 | 119 |
33 | 96088 | 70 | 68248 | 107 | 78 |
34 | 95951 | 71 | 66165 | 108 | 51 |
35 | 95808 | 72 | 63972 | 109 | 33 |
36 | 95655 | 73 | 61673 | 110 | 0 |
 | |||||
(f) Valuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is after April 30,1999, and before May 1, 2009.
(1) In general. Except as otherwise provided in § 20.2031-7(b) and § 20.7520-3(b) (pertaining to certain limitations on the use of prescribed tables), if the valuation date for the gross estate of the decedent is after April 30, 1999, and before May 1, 2009, the fair market value of annuities, life estates, terms of years, remainders, and reversionary interests is the present value of the interests determined by use of standard or special section 7520 actuarial factors and the valuation methodology described in § 20.2031-7(d). These factors are derived by using the appropriate section 7520 interest rate and, if applicable, the mortality component for the valuation date of the interest that is being valued. See §§ 20.7520-1 through 20.7520-4. See paragraph (f)(4) of this section for determination of the appropriate table for use in valuing these interests.
(2) Transitional rule.
(i) If a decedent dies after April 30, 1999, and if on May 1, 1999, the decedent was mentally incompetent so that the disposition of the decedent's property could not be changed, and the decedent dies without having regained competency to dispose of the decedent's property or dies within 90 days of the date on which the decedent first regains competency, the fair market value of annuities, life estates, terms for years, remainders, and reversions included in the gross estate of the decedent is their present value determined either under this section or under the corresponding section applicable at the time the decedent became mentally incompetent, at the option of the decedent's executor. For example, see paragraph (d) of this section.
(ii) If a decedent dies after April 30, 1999, and before July 1, 1999, the fair market value of annuities, life estates, remainders, and reversions based on one or more measuring lives included in the gross estate of the decedent is their present value determined under this section by use of the section 7520 interest rate for the month in which the valuation date occurs (see §§ 20.7520-1(b) and 20.7520-2(a)(2)) and the appropriate actuarial tables under either paragraph (e)(4) or paragraph (f)(4) of this section, at the option of the decedent's executor.
(iii) For purposes of paragraphs (f)(2)(i) and (f)(2)(ii) of this section, where the decedent's executor is given the option to use the appropriate actuarial tables under either paragraph (e)(4) or paragraph (f)(4) of this section, the decedent's executor must use the same actuarial table with respect to each individual transaction and with respect to all transfers occurring on the valuation date (for example, gift and income tax charitable deductions with respect to the same transfer must be determined based on the same tables, and all assets includible in the gross estate and/or estate tax deductions claimed must be valued based on the same tables).
(3) Publications and actuarial computations by the Internal Revenue Service. Many standard actuarial factors not included in paragraph (f)(4) of this section or in § 20.2031-7(d)(6) are included in Internal Revenue Service Publication 1457, "Actuarial Values, Book Aleph," (7-99). Publication 1457 also includes examples that illustrate how to compute many special factors for more unusual situations. Publication 1457 is no longer available for purchase from the Superintendent of Documents, United States Government Printing Office. However, pertinent factors in this publication may be obtained from: CC:PA:LPD:PR (IRS Publication 1457), Room 5205, Internal Revenue Service, P.O.Box 7604, Ben Franklin Station, Washington, DC 20044. If a special factor is required in the case of an actual decedent, the Internal Revenue Service may furnish the factor to the executor upon a request for a ruling. The request for a ruling must be accompanied by a recitation of the facts including a statement of the date of birth for each measuring life, the date of the decedent's death, any other applicable dates, and a copy of the will, trust, or other relevant documents. A request for a ruling must comply with the instructions for requesting a ruling published periodically in the Internal Revenue Bulletin (see §§ 601.201 and 601.601(d)(2)(ii)(b)) and include payment of the required user fee.
(4) Actuarial tables. Except as provided in § 20.7520-3(b) (pertaining to certain limitations on the use of prescribed tables), Life Table 90CM and Table S (Single life remainder factors applicable where the valuation date is after April 30, 1999, and before May 1, 2009), contained in this paragraph (f)(4), and Table B, Table J, and Table K set forth in § 20.2031-7(d)(6) must be used in the application of the provisions of this section when the section 7520 interest rate component is between 4.2 and 14 percent. Table S and Table 90CM are as follows:
Table S. -- Based on Life Table 90CM Single Life Remainder Factors [Applicable After April 30, 1999, and Before May 1, 2009] INTEREST RATE | ||||||
|---|---|---|---|---|---|---|
AGE | 4.2% | 4.4% | 4.6% | 4.8% | 5.0% | 5.2% |
0 | .06752 | .06130 | .05586 | .05109 | .04691 | .04322 |
1 | .06137 | .05495 | .04932 | .04438 | .04003 | .03620 |
2 | .06325 | .05667 | .05088 | .04580 | .04132 | .03737 |
3 | .06545 | .05869 | .05275 | .04752 | .04291 | .03883 |
4 | .06784 | .06092 | .05482 | .04944 | .04469 | .04048 |
5 | .07040 | .06331 | .05705 | .05152 | .04662 | .04229 |
6 | .07310 | .06583 | .05941 | .05372 | .04869 | .04422 |
7 | .07594 | .06849 | .06191 | .05607 | .05089 | .04628 |
8 | .07891 | .07129 | .06453 | .05853 | .05321 | .04846 |
9 | .08203 | .07423 | .06731 | .06115 | .05567 | .05079 |
10 | .08532 | .07734 | .07024 | .06392 | .05829 | .05326 |
11 | .08875 | .08059 | .07331 | .06683 | .06104 | .05587 |
12 | .09233 | .08398 | .07653 | .06989 | .06394 | .05862 |
13 | .09601 | .08748 | .07985 | .07304 | .06693 | .06146 |
14 | .09974 | .09102 | .08322 | .07624 | .06997 | .06435 |
15 | .10350 | .09460 | .08661 | .07946 | .07303 | .06725 |
16 | .10728 | .09818 | .09001 | .08268 | .07608 | .07014 |
17 | .11108 | .10179 | .09344 | .08592 | .07916 | .07306 |
18 | .11494 | .10545 | .09691 | .08921 | .08227 | .07601 |
19 | .11889 | .10921 | .10047 | .09259 | .08548 | .07904 |
20 | .12298 | .11310 | .10417 | .09610 | .08881 | .08220 |
21 | .12722 | .11713 | .10801 | .09976 | .09228 | .08550 |
22 | .13159 | .12130 | .11199 | .10354 | .09588 | .08893 |
23 | .13613 | .12563 | .11612 | .10748 | .09964 | .09250 |
24 | .14084 | .13014 | .12043 | .11160 | .10357 | .09625 |
25 | .14574 | .13484 | .12493 | .11591 | .10768 | .10018 |
26 | .15084 | .13974 | .12963 | .12041 | .11199 | .10431 |
27 | .15615 | .14485 | .13454 | .12513 | .11652 | .10865 |
28 | .16166 | .15016 | .13965 | .13004 | .12124 | .11319 |
29 | .16737 | .15567 | .14497 | .13516 | .12617 | .11792 |
30 | .17328 | .16138 | .15048 | .14047 | .13129 | .12286 |
31 | .17938 | .16728 | .15618 | .14599 | .13661 | .12799 |
32 | .18568 | .17339 | .16210 | .15171 | .14214 | .13333 |
33 | .19220 | .17972 | .16824 | .15766 | .14790 | .13889 |
34 | .19894 | .18627 | .17460 | .16383 | .15388 | .14468 |
35 | .20592 | .19307 | .18121 | .17025 | .16011 | .15073 |
36 | .21312 | .20010 | .18805 | .17691 | .16658 | .15701 |
37 | .22057 | .20737 | .19514 | .18382 | .17331 | .16356 |
38 | .22827 | .21490 | .20251 | .19100 | .18031 | .17038 |
39 | .23623 | .22270 | .21013 | .19845 | .18759 | .17747 |
40 | .24446 | .23078 | .21805 | .20620 | .19516 | .18487 |
41 | .25298 | .23915 | .22626 | .21425 | .20305 | .19259 |
42 | .26178 | .24782 | .23478 | .22262 | .21125 | .20062 |
43 | .27087 | .25678 | .24360 | .23129 | .21977 | .20898 |
44 | .28025 | .26603 | .25273 | .24027 | .22860 | .21766 |
45 | .28987 | .27555 | .26212 | .24953 | .23772 | .22664 |
46 | .29976 | .28533 | .27179 | .25908 | .24714 | .23591 |
47 | .30987 | .29535 | .28171 | .26889 | .25682 | .24546 |
48 | .32023 | .30563 | .29190 | .27897 | .26678 | .25530 |
49 | .33082 | .31615 | .30234 | .28931 | .27702 | .26543 |
50 | .34166 | .32694 | .31306 | .29995 | .28756 | .27586 |
51 | .35274 | .33798 | .32404 | .31085 | .29838 | .28658 |
52 | .36402 | .34924 | .33525 | .32200 | .30946 | .29757 |
53 | .37550 | .36070 | .34668 | .33339 | .32078 | .30882 |
54 | .38717 | .37237 | .35833 | .34500 | .33234 | .32031 |
55 | .39903 | .38424 | .37019 | .35683 | .34413 | .33205 |
56 | .41108 | .39631 | .38227 | .36890 | .35617 | .34405 |
57 | .42330 | .40857 | .39455 | .38118 | .36844 | .35629 |
58 | .43566 | .42098 | .40699 | .39364 | .38089 | .36873 |
59 | .44811 | .43351 | .41956 | .40623 | .39350 | .38133 |
60 | .46066 | .44613 | .43224 | .41896 | .40624 | .39408 |
61 | .47330 | .45887 | .44505 | .43182 | .41914 | .40699 |
62 | .48608 | .47175 | .45802 | .44485 | .43223 | .42011 |
63 | .49898 | .48478 | .47115 | .45807 | .44550 | .43343 |
64 | .51200 | .49793 | .48442 | .47143 | .45895 | .44694 |
65 | .52512 | .51121 | .49782 | .48495 | .47255 | .46062 |
66 | .53835 | .52461 | .51137 | .49862 | .48634 | .47449 |
67 | .55174 | .53818 | .52511 | .51250 | .50034 | .48860 |
68 | .56524 | .55188 | .53899 | .52654 | .51452 | .50291 |
69 | .57882 | .56568 | .55299 | .54071 | .52885 | .51737 |
70 | .59242 | .57951 | .56703 | .55495 | .54325 | .53193 |
71 | .60598 | .59332 | .58106 | .56918 | .55767 | .54651 |
72 | .61948 | .60707 | .59504 | .58338 | .57206 | .56108 |
73 | .63287 | .62073 | .60895 | .59751 | .58640 | .57561 |
74 | .64621 | .63435 | .62282 | .61162 | .60073 | .59015 |
75 | .65953 | .64796 | .63671 | .62575 | .61510 | .60473 |
76 | .67287 | .66160 | .65063 | .63995 | .62954 | .61940 |
77 | .68622 | .67526 | .66459 | .65419 | .64404 | .63415 |
78 | .69954 | .68892 | .67856 | .66845 | .65858 | .64895 |
79 | .71278 | .70250 | .69246 | .68265 | .67308 | .66372 |
80 | .72581 | .71588 | .70618 | .69668 | .68740 | .67833 |
81 | .73857 | .72899 | .71962 | .71045 | .70147 | .69268 |
82 | .75101 | .74178 | .73274 | .72389 | .71522 | .70672 |
83 | .76311 | .75423 | .74553 | .73700 | .72864 | .72044 |
84 | .77497 | .76645 | .75809 | .74988 | .74183 | .73393 |
85 | .78665 | .77848 | .77047 | .76260 | .75487 | .74728 |
86 | .79805 | .79025 | .78258 | .77504 | .76764 | .76036 |
87 | .80904 | .80159 | .79427 | .78706 | .77998 | .77301 |
88 | .81962 | .81251 | .80552 | .79865 | .79188 | .78521 |
89 | .82978 | .82302 | .81636 | .80980 | .80335 | .79699 |
90 | .83952 | .83309 | .82676 | .82052 | .81437 | .80831 |
91 | .84870 | .84260 | .83658 | .83064 | .82479 | .81902 |
92 | .85716 | .85136 | .84563 | .83998 | .83441 | .82891 |
93 | .86494 | .85942 | .85396 | .84858 | .84326 | .83801 |
94 | .87216 | .86690 | .86170 | .85657 | .85149 | .84648 |
95 | .87898 | .87397 | .86902 | .86412 | .85928 | .85450 |
96 | .88537 | .88060 | .87587 | .87121 | .86659 | .86203 |
97 | .89127 | .88672 | .88221 | .87775 | .87335 | .86898 |
98 | .89680 | .89245 | .88815 | .88389 | .87968 | .87551 |
99 | .90217 | .89803 | .89393 | .88987 | .88585 | .88187 |
100 | .90738 | .90344 | .89953 | .89567 | .89183 | .88804 |
101 | .91250 | .90876 | .90504 | .90137 | .89772 | .89412 |
102 | .91751 | .91396 | .91045 | .90696 | .90350 | .90007 |
103 | .92247 | .91912 | .91579 | .91249 | .90922 | .90598 |
104 | .92775 | .92460 | .92148 | .91839 | .91532 | .91227 |
105 | .93290 | .92996 | .92704 | .92415 | .92127 | .91841 |
106 | .93948 | .93680 | .93415 | .93151 | .92889 | .92628 |
107 | .94739 | .94504 | .94271 | .94039 | .93808 | .93579 |
108 | .95950 | .95767 | .95585 | .95404 | .95224 | .95045 |
109 | .97985 | .97893 | .97801 | .97710 | .97619 | .97529 |
[table continued]
AGE | 5.4% | 5.6% | 5.8% | 6.0% |
|---|---|---|---|---|
0 | .03998 | .03711 | .03458 | .03233 |
1 | .03283 | .02985 | .02721 | .02487 |
2 | .03388 | .03079 | .02806 | .02563 |
3 | .03523 | .03203 | .02920 | .02668 |
4 | .03676 | .03346 | .03052 | .02791 |
5 | .03845 | .03503 | .03199 | .02928 |
6 | .04025 | .03672 | .03357 | .03076 |
7 | .04219 | .03854 | .03528 | .03236 |
8 | .04424 | .04046 | .03709 | .03407 |
9 | .04643 | .04253 | .03904 | .03592 |
10 | .04877 | .04474 | .04114 | .03790 |
11 | .05124 | .04709 | .04336 | .04002 |
12 | .05385 | .04957 | .04572 | .04226 |
13 | .05655 | .05214 | .04816 | .04458 |
14 | .05929 | .05474 | .05064 | .04694 |
15 | .06204 | .05735 | .05312 | .04930 |
16 | .06479 | .05996 | .05559 | .05164 |
17 | .06755 | .06257 | .05807 | .05399 |
18 | .07034 | .06521 | .06057 | .05636 |
19 | .07322 | .06794 | .06315 | .05880 |
20 | .07622 | .07078 | .06584 | .06135 |
21 | .07935 | .07375 | .06866 | .06403 |
22 | .08260 | .07685 | .07160 | .06682 |
23 | .08601 | .08009 | .07468 | .06975 |
24 | .08958 | .08349 | .07793 | .07284 |
25 | .09334 | .08708 | .08135 | .07611 |
26 | .09728 | .09085 | .08496 | .07956 |
27 | .10144 | .09484 | .08878 | .08322 |
28 | .10580 | .09901 | .09279 | .08706 |
29 | .11035 | .10339 | .09699 | .09109 |
30 | .11510 | .10796 | .10138 | .09532 |
31 | .12004 | .11272 | .10597 | .09974 |
32 | .12520 | .11769 | .11076 | .10435 |
33 | .13058 | .12289 | .11578 | .10920 |
34 | .13618 | .12831 | .12102 | .11426 |
35 | .14204 | .13399 | .12652 | .11958 |
36 | .14814 | .13990 | .13225 | .12514 |
37 | .15450 | .14608 | .13825 | .13096 |
38 | .16113 | .15253 | .14452 | .13705 |
39 | .16805 | .15927 | .15108 | .14344 |
40 | .17527 | .16631 | .15795 | .15013 |
41 | .18282 | .17368 | .16514 | .15715 |
42 | .19069 | .18138 | .17267 | .16450 |
43 | .19888 | .18941 | .18053 | .17220 |
44 | .20740 | .19777 | .18873 | .18023 |
45 | .21622 | .20644 | .19724 | .18858 |
46 | .22536 | .21542 | .20606 | .19725 |
47 | .23476 | .22468 | .21518 | .20621 |
48 | .24447 | .23425 | .22460 | .21549 |
49 | .25447 | .24412 | .23434 | .22509 |
50 | .26479 | .25432 | .24441 | .23502 |
51 | .27541 | .26482 | .25479 | .24528 |
52 | .28630 | .27561 | .26547 | .25584 |
53 | .29746 | .28667 | .27643 | .26669 |
54 | .30888 | .29801 | .28766 | .27782 |
55 | .32056 | .30961 | .29918 | .28925 |
56 | .33250 | .32149 | .31099 | .30097 |
57 | .34469 | .33363 | .32306 | .31297 |
58 | .35710 | .34600 | .33538 | .32522 |
59 | .36968 | .35855 | .34789 | .33768 |
60 | .38243 | .37127 | .36058 | .35033 |
61 | .39535 | .38418 | .37347 | .36318 |
62 | .40848 | .39732 | .38660 | .37629 |
63 | .42184 | .41069 | .39997 | .38966 |
64 | .43539 | .42427 | .41357 | .40326 |
65 | .44912 | .43805 | .42738 | .41709 |
66 | .46307 | .45206 | .44143 | .43118 |
67 | .47727 | .46633 | .45576 | .44556 |
68 | .49168 | .48083 | .47034 | .46020 |
69 | .50627 | .49552 | .48513 | .47506 |
70 | .52096 | .51034 | .50004 | .49007 |
71 | .53569 | .52520 | .51503 | .50516 |
72 | .55043 | .54009 | .53004 | .52029 |
73 | .56513 | .55495 | .54505 | .53543 |
74 | .57985 | .56984 | .56009 | .55061 |
75 | .59463 | .58480 | .57523 | .56591 |
76 | .60952 | .59989 | .59050 | .58135 |
77 | .62450 | .61509 | .60590 | .59694 |
78 | .63955 | .63036 | .62140 | .61264 |
79 | .65457 | .64563 | .63690 | .62836 |
80 | .66945 | .66077 | .65227 | .64396 |
81 | .68408 | .67566 | .66741 | .65933 |
82 | .69840 | .69024 | .68225 | .67441 |
83 | .71240 | .70451 | .69678 | .68919 |
84 | .72618 | .71857 | .71110 | .70377 |
85 | .73982 | .73250 | .72530 | .71823 |
86 | .75320 | .74617 | .73925 | .73245 |
87 | .76615 | .75940 | .75277 | .74624 |
88 | .77865 | .77220 | .76584 | .75958 |
89 | .79072 | .78455 | .77847 | .77248 |
90 | .80234 | .79645 | .79064 | .78492 |
91 | .81332 | .80771 | .80217 | .79671 |
92 | .82348 | .81812 | .81283 | .80761 |
93 | .83283 | .82771 | .82266 | .81767 |
94 | .84153 | .83664 | .83181 | .82704 |
95 | .84977 | .84510 | .84049 | .83592 |
96 | .85751 | .85305 | .84864 | .84427 |
97 | .86467 | .86040 | .85618 | .85200 |
98 | .87138 | .86730 | .86326 | .85926 |
99 | .87793 | .87402 | .87016 | .86633 |
100 | .88428 | .88056 | .87687 | .87322 |
101 | .89054 | .88699 | .88348 | .88000 |
102 | .89668 | .89331 | .88997 | .88666 |
103 | .90276 | .89957 | .89640 | .89326 |
104 | .90924 | .90624 | .90326 | .90031 |
105 | .91558 | .91276 | .90997 | .90719 |
106 | .92370 | .92113 | .91857 | .91604 |
107 | .93351 | .93124 | .92899 | .92675 |
108 | .94867 | .94689 | .94512 | .94336 |
109 | .97438 | .97348 | .97259 | .97170 |
TABLE S. -- BASED ON LIFE TABLE 90CM SINGLE LIFE REMAINDER FACTORS [Applicable After April 30, 1999, and Before May 1, 2009] INTEREST RATE | ||||||
|---|---|---|---|---|---|---|
AGE | 6.2% | 6.4% | 6.6% | 6.8% | 7.0% | 7.2% |
0 | .03034 | .02857 | .02700 | .02559 | .02433 | .02321 |
1 | .02279 | .02094 | .01929 | .01782 | .01650 | .01533 |
2 | .02347 | .02155 | .01983 | .01829 | .01692 | .01569 |
3 | .02444 | .02243 | .02065 | .01905 | .01761 | .01632 |
4 | .02558 | .02349 | .02163 | .01996 | .01846 | .01712 |
5 | .02686 | .02469 | .02275 | .02101 | .01945 | .01804 |
6 | .02825 | .02600 | .02398 | .02217 | .02053 | .01906 |
7 | .02976 | .02742 | .02532 | .02343 | .02172 | .02019 |
8 | .03137 | .02894 | .02675 | .02479 | .02301 | .02140 |
9 | .03311 | .03059 | .02832 | .02627 | .02442 | .02274 |
10 | .03499 | .03237 | .03001 | .02788 | .02595 | .02420 |
11 | .03700 | .03428 | .03183 | .02961 | .02760 | .02578 |
12 | .03913 | .03632 | .03377 | .03146 | .02937 | .02748 |
13 | .04135 | .03843 | .03579 | .03339 | .03122 | .02924 |
14 | .04359 | .04057 | .03783 | .03534 | .03308 | .03102 |
15 | .04584 | .04270 | .03986 | .03728 | .03493 | .03279 |
16 | .04806 | .04482 | .04187 | .03919 | .03674 | .03452 |
17 | .05029 | .04692 | .04387 | .04108 | .03855 | .03623 |
18 | .05253 | .04905 | .04588 | .04299 | .04036 | .03795 |
19 | .05484 | .05124 | .04796 | .04496 | .04222 | .03972 |
20 | .05726 | .05354 | .05013 | .04702 | .04418 | .04158 |
21 | .05980 | .05595 | .05242 | .04920 | .04625 | .04354 |
22 | .06246 | .05847 | .05482 | .05147 | .04841 | .04559 |
23 | .06524 | .06112 | .05734 | .05387 | .05069 | .04777 |
24 | .06819 | .06392 | .06001 | .05642 | .05312 | .05008 |
25 | .07131 | .06690 | .06285 | .05913 | .05570 | .05255 |
26 | .07460 | .07005 | .06586 | .06200 | .05845 | .05518 |
27 | .07810 | .07340 | .06907 | .06508 | .06140 | .05800 |
28 | .08179 | .07693 | .07246 | .06833 | .06451 | .06098 |
29 | .08566 | .08065 | .07603 | .07176 | .06780 | .06414 |
30 | .08973 | .08456 | .07978 | .07536 | .07127 | .06748 |
31 | .09398 | .08865 | .08372 | .07915 | .07491 | .07098 |
32 | .09843 | .09294 | .08785 | .08313 | .07875 | .07468 |
33 | .10310 | .09745 | .09220 | .08732 | .08279 | .07858 |
34 | .10799 | .10217 | .09676 | .09173 | .08705 | .08269 |
35 | .11314 | .10715 | .10157 | .09638 | .09155 | .08704 |
36 | .11852 | .11236 | .10662 | .10127 | .09628 | .09162 |
37 | .12416 | .11783 | .11193 | .10641 | .10126 | .09645 |
38 | .13009 | .12359 | .11751 | .11183 | .10652 | .10155 |
39 | .13629 | .12962 | .12338 | .11753 | .11206 | .10693 |
40 | .14281 | .13597 | .12955 | .12355 | .11791 | .11262 |
41 | .14966 | .14264 | .13606 | .12989 | .12409 | .11864 |
42 | .15685 | .14966 | .14291 | .13657 | .13061 | .12500 |
43 | .16437 | .15702 | .15010 | .14360 | .13747 | .13171 |
44 | .17224 | .16472 | .15764 | .15098 | .14469 | .13876 |
45 | .18042 | .17274 | .16550 | .15867 | .15223 | .14615 |
46 | .18893 | .18110 | .17370 | .16671 | .16011 | .15387 |
47 | .19775 | .18975 | .18220 | .17505 | .16830 | .16190 |
48 | .20688 | .19873 | .19102 | .18373 | .17682 | .17027 |
49 | .21633 | .20804 | .20018 | .19274 | .18568 | .17898 |
50 | .22612 | .21769 | .20969 | .20210 | .19490 | .18805 |
51 | .23625 | .22769 | .21955 | .21182 | .20448 | .19749 |
52 | .24669 | .23799 | .22973 | .22186 | .21438 | .20726 |
53 | .25742 | .24861 | .24022 | .23222 | .22461 | .21735 |
54 | .26845 | .25952 | .25101 | .24290 | .23516 | .22777 |
55 | .27978 | .27074 | .26212 | .25389 | .24604 | .23853 |
56 | .29140 | .28227 | .27355 | .26522 | .25725 | .24963 |
57 | .30333 | .29411 | .28529 | .27686 | .26879 | .26106 |
58 | .31551 | .30621 | .29731 | .28878 | .28061 | .27278 |
59 | .32790 | .31854 | .30956 | .30095 | .29269 | .28477 |
60 | .34050 | .33107 | .32202 | .31334 | .30500 | .29699 |
61 | .35331 | .34384 | .33473 | .32598 | .31757 | .30948 |
62 | .36639 | .35688 | .34772 | .33892 | .33044 | .32229 |
63 | .37974 | .37020 | .36101 | .35216 | .34363 | .33542 |
64 | .39334 | .38378 | .37456 | .36568 | .35711 | .34884 |
65 | .40718 | .39761 | .38838 | .37947 | .37087 | .36257 |
66 | .42128 | .41172 | .40249 | .39357 | .38496 | .37663 |
67 | .43569 | .42616 | .41694 | .40803 | .39941 | .39107 |
68 | .45038 | .44089 | .43170 | .42281 | .41419 | .40585 |
69 | .46531 | .45587 | .44672 | .43786 | .42927 | .42094 |
70 | .48040 | .47103 | .46194 | .45312 | .44456 | .43626 |
71 | .49558 | .48629 | .47727 | .46851 | .46000 | .45174 |
72 | .51082 | .50162 | .49268 | .48399 | .47554 | .46733 |
73 | .52607 | .51697 | .50813 | .49952 | .49114 | .48299 |
74 | .54139 | .53241 | .52367 | .51515 | .50686 | .49879 |
75 | .55683 | .54798 | .53936 | .53095 | .52276 | .51477 |
76 | .57243 | .56373 | .55524 | .54696 | .53888 | .53100 |
77 | .58819 | .57965 | .57132 | .56318 | .55523 | .54747 |
78 | .60408 | .59572 | .58755 | .57957 | .57177 | .56414 |
79 | .62001 | .61184 | .60385 | .59604 | .58840 | .58092 |
80 | .63582 | .62786 | .62007 | .61244 | .60497 | .59765 |
81 | .65142 | .64367 | .63608 | .62864 | .62135 | .61421 |
82 | .66673 | .65920 | .65182 | .64458 | .63748 | .63052 |
83 | .68175 | .67444 | .66728 | .66024 | .65334 | .64656 |
84 | .69657 | .68950 | .68256 | .67574 | .66904 | .66246 |
85 | .71128 | .70446 | .69775 | .69116 | .68467 | .67830 |
86 | .72576 | .71919 | .71272 | .70636 | .70010 | .69394 |
87 | .73981 | .73349 | .72726 | .72114 | .71511 | .70917 |
88 | .75342 | .74735 | .74137 | .73548 | .72968 | .72396 |
89 | .76658 | .76076 | .75503 | .74938 | .74381 | .73832 |
90 | .77928 | .77371 | .76823 | .76281 | .75748 | .75221 |
91 | .79131 | .78600 | .78075 | .77557 | .77046 | .76542 |
92 | .80246 | .79737 | .79235 | .78740 | .78250 | .77767 |
93 | .81274 | .80788 | .80307 | .79832 | .79363 | .78899 |
94 | .82232 | .81766 | .81306 | .80850 | .80401 | .79956 |
95 | .83141 | .82695 | .82254 | .81818 | .81387 | .80961 |
96 | .83996 | .83569 | .83147 | .82729 | .82316 | .81907 |
97 | .84787 | .84378 | .83973 | .83573 | .83176 | .82784 |
98 | .85530 | .85138 | .84750 | .84366 | .83985 | .83609 |
99 | .86255 | .85880 | .85508 | .85140 | .84776 | .84415 |
100 | .86960 | .86601 | .86246 | .85894 | .85546 | .85200 |
101 | .87655 | .87313 | .86974 | .86638 | .86305 | .85975 |
102 | .88338 | .88012 | .87689 | .87369 | .87052 | .86738 |
103 | .89015 | .88706 | .88399 | .88095 | .87793 | .87494 |
104 | .89737 | .89446 | .89157 | .88871 | .88586 | .88304 |
105 | .90443 | .90170 | .89898 | .89628 | .89360 | .89094 |
106 | .91351 | .91101 | .90852 | .90605 | .90359 | .90115 |
107 | .92452 | .92230 | .92010 | .91791 | .91573 | .91356 |
108 | .94161 | .93987 | .93814 | .93641 | .93469 | .93298 |
109 | .97081 | .96992 | .96904 | .96816 | .96729 | .96642 |
[table continued]
AGE | 7.4% | 7.6% | 7.8% | 8.0% |
|---|---|---|---|---|
0 | .02220 | .02129 | .02047 | .01973 |
1 | .01427 | .01331 | .01246 | .01168 |
2 | .01458 | .01358 | .01268 | .01187 |
3 | .01516 | .01412 | .01317 | .01232 |
4 | .01590 | .01481 | .01382 | .01292 |
5 | .01677 | .01562 | .01458 | .01364 |
6 | .01773 | .01653 | .01544 | .01445 |
7 | .01880 | .01754 | .01640 | .01536 |
8 | .01995 | .01864 | .01744 | .01635 |
9 | .02122 | .01985 | .01859 | .01745 |
10 | .02262 | .02118 | .01987 | .01867 |
11 | .02413 | .02262 | .02125 | .02000 |
12 | .02575 | .02418 | .02275 | .02144 |
13 | .02744 | .02580 | .02431 | .02294 |
14 | .02915 | .02744 | .02587 | .02444 |
15 | .03083 | .02905 | .02742 | .02593 |
16 | .03248 | .03063 | .02892 | .02736 |
17 | .03411 | .03218 | .03040 | .02877 |
18 | .03574 | .03373 | .03187 | .03017 |
19 | .03742 | .03532 | .03339 | .03161 |
20 | .03919 | .03700 | .03498 | .03313 |
21 | .04105 | .03877 | .03667 | .03473 |
22 | .04301 | .04063 | .03844 | .03642 |
23 | .04508 | .04260 | .04032 | .03821 |
24 | .04728 | .04470 | .04232 | .04012 |
25 | .04964 | .04695 | .04447 | .04218 |
26 | .05215 | .04936 | .04677 | .04438 |
27 | .05485 | .05195 | .04925 | .04676 |
28 | .05772 | .05469 | .05189 | .04929 |
29 | .06075 | .05761 | .05469 | .05198 |
30 | .06396 | .06069 | .05766 | .05483 |
31 | .06733 | .06394 | .06078 | .05785 |
32 | .07089 | .06737 | .06409 | .06103 |
33 | .07466 | .07100 | .06759 | .06441 |
34 | .07862 | .07483 | .07129 | .06798 |
35 | .08283 | .07890 | .07522 | .07179 |
36 | .08726 | .08319 | .07938 | .07581 |
37 | .09194 | .08772 | .08377 | .08006 |
38 | .09689 | .09253 | .08843 | .08459 |
39 | .10212 | .09761 | .09337 | .08938 |
40 | .10766 | .10299 | .09860 | .09447 |
41 | .11352 | .10870 | .10417 | .09989 |
42 | .11972 | .11475 | .11006 | .10564 |
43 | .12627 | .12115 | .11631 | .11174 |
44 | .13317 | .12789 | .12290 | .11819 |
45 | .14040 | .13496 | .12982 | .12496 |
46 | .14796 | .14238 | .13708 | .13207 |
47 | .15584 | .15010 | .14466 | .13950 |
48 | .16406 | .15817 | .15258 | .14727 |
49 | .17262 | .16658 | .16084 | .15539 |
50 | .18155 | .17536 | .16948 | .16388 |
51 | .19084 | .18452 | .17849 | .17275 |
52 | .20047 | .19400 | .18784 | .18196 |
53 | .21043 | .20383 | .19753 | .19151 |
54 | .22072 | .21399 | .20756 | .20140 |
55 | .23136 | .22450 | .21793 | .21166 |
56 | .24233 | .23535 | .22867 | .22227 |
57 | .25365 | .24656 | .23976 | .23324 |
58 | .26528 | .25807 | .25116 | .24453 |
59 | .27716 | .26986 | .26284 | .25610 |
60 | .28929 | .28190 | .27478 | .26794 |
61 | .30170 | .29422 | .28701 | .28007 |
62 | .31443 | .30687 | .29958 | .29255 |
63 | .32750 | .31986 | .31250 | .30539 |
64 | .34087 | .33317 | .32574 | .31857 |
65 | .35455 | .34681 | .33932 | .33208 |
66 | .36858 | .36079 | .35326 | .34597 |
67 | .38299 | .37518 | .36761 | .36028 |
68 | .39777 | .38994 | .38235 | .37499 |
69 | .41286 | .40503 | .39743 | .39006 |
70 | .42820 | .42038 | .41278 | .40540 |
71 | .44371 | .43591 | .42832 | .42095 |
72 | .45934 | .45157 | .44401 | .43666 |
73 | .47506 | .46733 | .45981 | .45249 |
74 | .49092 | .48325 | .47578 | .46849 |
75 | .50698 | .49938 | .49197 | .48474 |
76 | .52330 | .51579 | .50846 | .50130 |
77 | .53988 | .53247 | .52523 | .51815 |
78 | .55668 | .54939 | .54225 | .53527 |
79 | .57360 | .56644 | .55943 | .55256 |
80 | .59048 | .58347 | .57659 | .56985 |
81 | .60721 | .60034 | .59361 | .58701 |
82 | .62368 | .61698 | .61041 | .60395 |
83 | .63991 | .63338 | .62696 | .62066 |
84 | .65599 | .64964 | .64340 | .63727 |
85 | .67204 | .66587 | .65982 | .65386 |
86 | .68789 | .68193 | .67606 | .67029 |
87 | .70333 | .69757 | .69190 | .68632 |
88 | .71833 | .71279 | .70732 | .70194 |
89 | .73290 | .72757 | .72231 | .71712 |
90 | .74702 | .74190 | .73684 | .73186 |
91 | .76044 | .75553 | .75068 | .74589 |
92 | .77290 | .76818 | .76353 | .75893 |
93 | .78441 | .77989 | .77542 | .77100 |
94 | .79517 | .79082 | .78653 | .78228 |
95 | .80539 | .80122 | .79710 | .79302 |
96 | .81503 | .81103 | .80707 | .80315 |
97 | .82396 | .82012 | .81632 | .81255 |
98 | .83236 | .82867 | .82502 | .82140 |
99 | .84057 | .83703 | .83353 | .83005 |
100 | .84858 | .84519 | .84183 | .83849 |
101 | .85648 | .85324 | .85003 | .84684 |
102 | .86426 | .86116 | .85809 | .85505 |
103 | .87197 | .86903 | .86611 | .86321 |
104 | .88024 | .87745 | .87469 | .87195 |
105 | .88830 | .88568 | .88307 | .88049 |
106 | .89873 | .89632 | .89392 | .89154 |
107 | .91141 | .90927 | .90714 | .90502 |
108 | .93128 | .92958 | .92790 | .92622 |
109 | .96555 | .96468 | .96382 | .96296 |
TABLE S. -- BASED ON LIFE TABLE 90CM SINGLE LIFE REMAINDER FACTORS [Applicable After April 30, 1999, and Before May 1, 2009] INTEREST RATE | ||||||
|---|---|---|---|---|---|---|
AGE | 8.2% | 8.4% | 8.6% | 8.8% | 9.0% | 9.2% |
0 | .01906 | .01845 | .01790 | .01740 | .01694 | .01652 |
1 | .01098 | .01034 | .00977 | .00924 | .00876 | .00833 |
2 | .01113 | .01046 | .00986 | .00930 | .00880 | .00834 |
3 | .01155 | .01084 | .01020 | .00962 | .00909 | .00860 |
4 | .01211 | .01137 | .01069 | .01008 | .00952 | .00900 |
5 | .01279 | .01201 | .01130 | .01065 | .01006 | .00952 |
6 | .01356 | .01274 | .01199 | .01131 | .01068 | .01011 |
7 | .01442 | .01356 | .01277 | .01205 | .01140 | .01079 |
8 | .01536 | .01446 | .01363 | .01287 | .01218 | .01154 |
9 | .01641 | .01546 | .01460 | .01380 | .01307 | .01240 |
10 | .01758 | .01659 | .01567 | .01484 | .01407 | .01336 |
11 | .01886 | .01781 | .01686 | .01598 | .01517 | .01442 |
12 | .02024 | .01915 | .01814 | .01721 | .01636 | .01558 |
13 | .02168 | .02054 | .01948 | .01851 | .01762 | .01679 |
14 | .02313 | .02193 | .02083 | .01981 | .01887 | .01801 |
15 | .02456 | .02330 | .02214 | .02107 | .02009 | .01918 |
16 | .02593 | .02462 | .02340 | .02229 | .02126 | .02030 |
17 | .02728 | .02590 | .02463 | .02346 | .02238 | .02138 |
18 | .02861 | .02717 | .02584 | .02462 | .02348 | .02243 |
19 | .02998 | .02847 | .02708 | .02580 | .02461 | .02351 |
20 | .03142 | .02984 | .02839 | .02704 | .02580 | .02465 |
21 | .03295 | .03130 | .02978 | .02837 | .02706 | .02585 |
22 | .03455 | .03283 | .03124 | .02976 | .02839 | .02712 |
23 | .03626 | .03446 | .03279 | .03124 | .02981 | .02847 |
24 | .03809 | .03620 | .03446 | .03283 | .03133 | .02993 |
25 | .04005 | .03808 | .03625 | .03456 | .03298 | .03151 |
26 | .04216 | .04010 | .03819 | .03641 | .03476 | .03322 |
27 | .04444 | .04229 | .04029 | .03843 | .03670 | .03508 |
28 | .04687 | .04463 | .04254 | .04059 | .03877 | .03708 |
29 | .04946 | .04712 | .04493 | .04289 | .04099 | .03922 |
30 | .05221 | .04976 | .04748 | .04534 | .04335 | .04149 |
31 | .05511 | .05255 | .05017 | .04794 | .04585 | .04390 |
32 | .05818 | .05551 | .05302 | .05069 | .04851 | .04647 |
33 | .06144 | .05866 | .05606 | .05363 | .05135 | .04921 |
34 | .06489 | .06200 | .05928 | .05674 | .05436 | .05212 |
35 | .06857 | .06555 | .06273 | .06007 | .05758 | .05524 |
36 | .07246 | .06932 | .06638 | .06361 | .06101 | .05856 |
37 | .07659 | .07332 | .07025 | .06737 | .06466 | .06210 |
38 | .08098 | .07758 | .07439 | .07138 | .06855 | .06588 |
39 | .08563 | .08210 | .07878 | .07565 | .07270 | .06992 |
40 | .09059 | .08692 | .08347 | .08021 | .07714 | .07423 |
41 | .09586 | .09206 | .08848 | .08509 | .08189 | .07886 |
42 | .10147 | .09753 | .09381 | .09029 | .08696 | .08381 |
43 | .10742 | .10334 | .09948 | .09583 | .09237 | .08909 |
44 | .11373 | .10950 | .10551 | .10172 | .09813 | .09472 |
45 | .12035 | .11599 | .11185 | .10792 | .10420 | .10066 |
46 | .12732 | .12281 | .11853 | .11447 | .11061 | .10694 |
47 | .13460 | .12995 | .12553 | .12133 | .11733 | .11353 |
48 | .14223 | .13743 | .13287 | .12853 | .12439 | .12046 |
49 | .15020 | .14526 | .14056 | .13608 | .13181 | .12774 |
50 | .15855 | .15347 | .14862 | .14401 | .13960 | .13540 |
51 | .16727 | .16205 | .15707 | .15232 | .14777 | .14344 |
52 | .17634 | .17098 | .16587 | .16097 | .15630 | .15183 |
53 | .18576 | .18027 | .17501 | .16999 | .16518 | .16057 |
54 | .19552 | .18990 | .18451 | .17935 | .17441 | .16968 |
55 | .20564 | .19989 | .19437 | .18908 | .18402 | .17915 |
56 | .21613 | .21025 | .20461 | .19919 | .19400 | .18901 |
57 | .22698 | .22098 | .21522 | .20968 | .20436 | .19925 |
58 | .23816 | .23204 | .22616 | .22051 | .21507 | .20984 |
59 | .24962 | .24339 | .23740 | .23163 | .22608 | .22073 |
60 | .26136 | .25502 | .24892 | .24304 | .23738 | .23192 |
61 | .27339 | .26695 | .26075 | .25477 | .24900 | .24343 |
62 | .28578 | .27925 | .27295 | .26687 | .26100 | .25533 |
63 | .29854 | .29192 | .28553 | .27935 | .27339 | .26762 |
64 | .31164 | .30494 | .29846 | .29221 | .28615 | .28030 |
65 | .32508 | .31831 | .31177 | .30543 | .29930 | .29336 |
66 | .33891 | .33208 | .32547 | .31906 | .31285 | .30684 |
67 | .35318 | .34630 | .33963 | .33316 | .32689 | .32081 |
68 | .36785 | .36093 | .35422 | .34770 | .34138 | .33524 |
69 | .38290 | .37595 | .36920 | .36265 | .35628 | .35009 |
70 | .39823 | .39127 | .38450 | .37791 | .37151 | .36529 |
71 | .41378 | .40681 | .40003 | .39343 | .38701 | .38076 |
72 | .42950 | .42253 | .41575 | .40914 | .40271 | .39644 |
73 | .44535 | .43840 | .43162 | .42502 | .41858 | .41231 |
74 | .46139 | .45446 | .44771 | .44112 | .43469 | .42842 |
75 | .47769 | .47080 | .46408 | .45752 | .45111 | .44485 |
76 | .49430 | .48747 | .48079 | .47427 | .46790 | .46167 |
77 | .51123 | .50447 | .49786 | .49139 | .48506 | .47888 |
78 | .52845 | .52177 | .51523 | .50884 | .50257 | .49645 |
79 | .54584 | .53926 | .53282 | .52650 | .52032 | .51426 |
80 | .56325 | .55678 | .55044 | .54423 | .53813 | .53216 |
81 | .58054 | .57419 | .56797 | .56186 | .55587 | .54999 |
82 | .59762 | .59140 | .58530 | .57931 | .57343 | .56766 |
83 | .61448 | .60840 | .60243 | .59657 | .59081 | .58515 |
84 | .63124 | .62531 | .61949 | .61376 | .60813 | .60259 |
85 | .64800 | .64224 | .63657 | .63099 | .62550 | .62010 |
86 | .66461 | .65902 | .65351 | .64810 | .64276 | .63751 |
87 | .68083 | .67541 | .67008 | .66483 | .65965 | .65455 |
88 | .69663 | .69140 | .68624 | .68116 | .67615 | .67121 |
89 | .71201 | .70696 | .70199 | .69708 | .69224 | .68747 |
90 | .72694 | .72209 | .71730 | .71257 | .70791 | .70330 |
91 | .74117 | .73650 | .73190 | .72735 | .72286 | .71842 |
92 | .75439 | .74991 | .74548 | .74110 | .73678 | .73251 |
93 | .76664 | .76233 | .75806 | .75385 | .74969 | .74557 |
94 | .77809 | .77394 | .76983 | .76578 | .76177 | .75780 |
95 | .78899 | .78500 | .78106 | .77715 | .77329 | .76947 |
96 | .79928 | .79544 | .79165 | .78790 | .78418 | .78050 |
97 | .80883 | .80514 | .80149 | .79787 | .79430 | .79075 |
98 | .81781 | .81427 | .81075 | .80727 | .80382 | .80041 |
99 | .82661 | .82320 | .81982 | .81648 | .81316 | .80988 |
100 | .83519 | .83192 | .82868 | .82547 | .82228 | .81913 |
101 | .84368 | .84055 | .83744 | .83437 | .83131 | .82829 |
102 | .85203 | .84904 | .84607 | .84313 | .84021 | .83731 |
103 | .86034 | .85748 | .85465 | .85184 | .84906 | .84629 |
104 | .86923 | .86653 | .86385 | .86119 | .85855 | .85593 |
105 | .87792 | .87537 | .87283 | .87032 | .86782 | .86534 |
106 | .88918 | .88683 | .88450 | .88218 | .87987 | .87758 |
107 | .90291 | .90082 | .89873 | .89666 | .89460 | .89255 |
108 | .92455 | .92288 | .92123 | .91958 | .91794 | .91630 |
109 | .96211 | .96125 | .96041 | .95956 | .95872 | .95788 |
[table continued]
AGE | 9.4% | 9.6% | 9.8% | 10.0% |
|---|---|---|---|---|
0 | .01613 | .01578 | .01546 | .01516 |
1 | .00793 | .00756 | .00722 | .00691 |
2 | .00791 | .00753 | .00717 | .00684 |
3 | .00816 | .00775 | .00737 | .00702 |
4 | .00853 | .00810 | .00770 | .00733 |
5 | .00902 | .00856 | .00814 | .00775 |
6 | .00959 | .00910 | .00865 | .00824 |
7 | .01023 | .00972 | .00925 | .00881 |
8 | .01096 | .01041 | .00991 | .00945 |
9 | .01178 | .01120 | .01068 | .01019 |
10 | .01270 | .01210 | .01154 | .01103 |
11 | .01373 | .01310 | .01251 | .01196 |
12 | .01485 | .01419 | .01357 | .01299 |
13 | .01603 | .01533 | .01467 | .01407 |
14 | .01721 | .01646 | .01578 | .01514 |
15 | .01834 | .01756 | .01684 | .01617 |
16 | .01942 | .01860 | .01785 | .01714 |
17 | .02046 | .01960 | .01880 | .01806 |
18 | .02146 | .02056 | .01972 | .01894 |
19 | .02249 | .02154 | .02066 | .01984 |
20 | .02357 | .02258 | .02165 | .02079 |
21 | .02473 | .02368 | .02271 | .02180 |
22 | .02594 | .02484 | .02382 | .02286 |
23 | .02723 | .02608 | .02500 | .02400 |
24 | .02863 | .02741 | .02628 | .02522 |
25 | .03014 | .02887 | .02768 | .02656 |
26 | .03178 | .03044 | .02919 | .02802 |
27 | .03357 | .03217 | .03085 | .02962 |
28 | .03550 | .03402 | .03263 | .03133 |
29 | .03756 | .03600 | .03455 | .03318 |
30 | .03975 | .03812 | .03659 | .03515 |
31 | .04208 | .04037 | .03876 | .03725 |
32 | .04455 | .04276 | .04107 | .03948 |
33 | .04720 | .04532 | .04355 | .04188 |
34 | .05002 | .04805 | .04619 | .04444 |
35 | .05304 | .05097 | .04902 | .04718 |
36 | .05626 | .05409 | .05205 | .05012 |
37 | .05969 | .05742 | .05528 | .05325 |
38 | .06336 | .06099 | .05874 | .05662 |
39 | .06729 | .06480 | .06245 | .06023 |
40 | .07149 | .06889 | .06643 | .06411 |
41 | .07600 | .07329 | .07072 | .06828 |
42 | .08083 | .07800 | .07531 | .07277 |
43 | .08598 | .08304 | .08024 | .07758 |
44 | .09148 | .08841 | .08549 | .08272 |
45 | .09730 | .09410 | .09106 | .08817 |
46 | .10345 | .10013 | .09696 | .09395 |
47 | .10991 | .10646 | .10317 | .10004 |
48 | .11671 | .11313 | .10972 | .10646 |
49 | .12385 | .12015 | .11661 | .11322 |
50 | .13138 | .12754 | .12388 | .12037 |
51 | .13929 | .13532 | .13153 | .12789 |
52 | .14755 | .14345 | .13953 | .13577 |
53 | .15616 | .15194 | .14789 | .14400 |
54 | .16514 | .16078 | .15661 | .15260 |
55 | .17449 | .17001 | .16571 | .16157 |
56 | .18422 | .17962 | .17519 | .17093 |
57 | .19434 | .18961 | .18507 | .18069 |
58 | .20481 | .19996 | .19530 | .19080 |
59 | .21558 | .21062 | .20584 | .20123 |
60 | .22666 | .22158 | .21669 | .21196 |
61 | .23806 | .23288 | .22787 | .22304 |
62 | .24985 | .24456 | .23945 | .23451 |
63 | .26205 | .25666 | .25145 | .24641 |
64 | .27463 | .26915 | .26384 | .25870 |
65 | .28761 | .28203 | .27663 | .27140 |
66 | .30101 | .29536 | .28987 | .28456 |
67 | .31491 | .30918 | .30363 | .29823 |
68 | .32928 | .32349 | .31787 | .31240 |
69 | .34408 | .33824 | .33256 | .32703 |
70 | .35924 | .35335 | .34762 | .34204 |
71 | .37467 | .36875 | .36298 | .35736 |
72 | .39034 | .38438 | .37858 | .37293 |
73 | .40619 | .40022 | .39440 | .38872 |
74 | .42230 | .41632 | .41049 | .40479 |
75 | .43874 | .43277 | .42693 | .42123 |
76 | .45558 | .44963 | .44380 | .43811 |
77 | .47282 | .46690 | .46111 | .45543 |
78 | .49044 | .48457 | .47881 | .47317 |
79 | .50833 | .50251 | .49681 | .49122 |
80 | .52630 | .52056 | .51492 | .50939 |
81 | .54422 | .53856 | .53300 | .52754 |
82 | .56198 | .55641 | .55094 | .54557 |
83 | .57958 | .57411 | .56874 | .56346 |
84 | .59715 | .59179 | .58652 | .58134 |
85 | .61478 | .60955 | .60441 | .59934 |
86 | .63233 | .62724 | .62222 | .61728 |
87 | .64953 | .64458 | .63970 | .63489 |
88 | .66634 | .66154 | .65680 | .65213 |
89 | .68276 | .67811 | .67353 | .66900 |
90 | .69876 | .69427 | .68984 | .68547 |
91 | .71404 | .70972 | .70545 | .70123 |
92 | .72829 | .72412 | .72000 | .71593 |
93 | .74150 | .73748 | .73350 | .72957 |
94 | .75388 | .75000 | .74616 | .74237 |
95 | .76569 | .76195 | .75826 | .75460 |
96 | .77686 | .77326 | .76970 | .76617 |
97 | .78725 | .78377 | .78033 | .77693 |
98 | .79703 | .79368 | .79036 | .78708 |
99 | .80662 | .80340 | .80020 | .79704 |
100 | .81600 | .81290 | .80982 | .80678 |
101 | .82529 | .82231 | .81936 | .81643 |
102 | .83444 | .83159 | .82876 | .82596 |
103 | .84355 | .84082 | .83812 | .83544 |
104 | .85333 | .85074 | .84818 | .84563 |
105 | .86287 | .86042 | .85799 | .85557 |
106 | .87530 | .87304 | .87079 | .86855 |
107 | .89051 | .88849 | .88647 | .88447 |
108 | .91468 | .91306 | .91145 | .90984 |
109 | .95704 | .95620 | .95537 | .95455 |
TABLE S. -- BASED ON LIFE TABLE 90CM SINGLE LIFE REMAINDER FACTORS [Applicable After April 30, 1999, and Before May 1, 2009] INTEREST RATE | ||||||
|---|---|---|---|---|---|---|
AGE | 10.2% | 10.4% | 10.6% | 10.8% | 11.0% | 11.2% |
0 | .01488 | .01463 | .01439 | .01417 | .01396 | .01377 |
1 | .00662 | .00636 | .00612 | .00589 | .00568 | .00548 |
2 | .00654 | .00626 | .00600 | .00576 | .00554 | .00533 |
3 | .00670 | .00641 | .00613 | .00588 | .00564 | .00542 |
4 | .00699 | .00668 | .00639 | .00612 | .00587 | .00563 |
5 | .00739 | .00706 | .00675 | .00646 | .00620 | .00595 |
6 | .00786 | .00751 | .00718 | .00687 | .00659 | .00633 |
7 | .00841 | .00803 | .00769 | .00736 | .00706 | .00678 |
8 | .00902 | .00863 | .00826 | .00791 | .00759 | .00730 |
9 | .00973 | .00931 | .00892 | .00856 | .00822 | .00790 |
10 | .01055 | .01010 | .00969 | .00930 | .00894 | .00861 |
11 | .01146 | .01099 | .01055 | .01014 | .00976 | .00940 |
12 | .01246 | .01196 | .01150 | .01106 | .01066 | .01028 |
13 | .01351 | .01298 | .01249 | .01204 | .01161 | .01121 |
14 | .01455 | .01400 | .01348 | .01300 | .01255 | .01213 |
15 | .01555 | .01497 | .01443 | .01392 | .01345 | .01300 |
16 | .01648 | .01587 | .01530 | .01477 | .01427 | .01380 |
17 | .01737 | .01673 | .01612 | .01556 | .01504 | .01455 |
18 | .01822 | .01754 | .01691 | .01632 | .01576 | .01525 |
19 | .01908 | .01837 | .01770 | .01708 | .01650 | .01595 |
20 | .01999 | .01924 | .01854 | .01788 | .01726 | .01669 |
21 | .02096 | .02017 | .01943 | .01874 | .01809 | .01748 |
22 | .02197 | .02114 | .02036 | .01963 | .01895 | .01830 |
23 | .02306 | .02218 | .02136 | .02059 | .01987 | .01919 |
24 | .02424 | .02331 | .02245 | .02163 | .02087 | .02016 |
25 | .02552 | .02455 | .02364 | .02278 | .02197 | .02122 |
26 | .02692 | .02589 | .02493 | .02403 | .02318 | .02238 |
27 | .02846 | .02738 | .02636 | .02541 | .02451 | .02367 |
28 | .03012 | .02898 | .02791 | .02690 | .02595 | .02506 |
29 | .03190 | .03070 | .02957 | .02851 | .02751 | .02656 |
30 | .03381 | .03254 | .03135 | .03023 | .02917 | .02817 |
31 | .03583 | .03450 | .03324 | .03206 | .03094 | .02989 |
32 | .03799 | .03659 | .03527 | .03402 | .03284 | .03173 |
33 | .04031 | .03883 | .03744 | .03612 | .03488 | .03371 |
34 | .04279 | .04123 | .03976 | .03838 | .03707 | .03583 |
35 | .04545 | .04382 | .04227 | .04081 | .03943 | .03812 |
36 | .04830 | .04658 | .04495 | .04341 | .04196 | .04058 |
37 | .05134 | .04953 | .04782 | .04620 | .04467 | .04321 |
38 | .05462 | .05272 | .05092 | .04921 | .04760 | .04606 |
39 | .05812 | .05613 | .05424 | .05245 | .05075 | .04913 |
40 | .06190 | .05981 | .05782 | .05594 | .05415 | .05245 |
41 | .06597 | .06378 | .06170 | .05972 | .05784 | .05605 |
42 | .07035 | .06806 | .06587 | .06380 | .06182 | .05994 |
43 | .07505 | .07265 | .07036 | .06818 | .06611 | .06414 |
44 | .08008 | .07757 | .07518 | .07290 | .07072 | .06865 |
45 | .08542 | .08279 | .08029 | .07791 | .07563 | .07346 |
46 | .09108 | .08834 | .08573 | .08324 | .08085 | .07858 |
47 | .09705 | .09419 | .09147 | .08886 | .08637 | .08399 |
48 | .10335 | .10038 | .09754 | .09482 | .09222 | .08973 |
49 | .10999 | .10690 | .10394 | .10111 | .09840 | .09581 |
50 | .11701 | .11380 | .11073 | .10778 | .10496 | .10225 |
51 | .12441 | .12108 | .11789 | .11482 | .11189 | .10907 |
52 | .13217 | .12871 | .12540 | .12222 | .11916 | .11623 |
53 | .14028 | .13670 | .13327 | .12997 | .12680 | .12375 |
54 | .14875 | .14505 | .14150 | .13808 | .13480 | .13163 |
55 | .15760 | .15378 | .15011 | .14657 | .14317 | .13989 |
56 | .16684 | .16290 | .15911 | .15546 | .15194 | .14855 |
57 | .17648 | .17242 | .16851 | .16474 | .16111 | .15760 |
58 | .18647 | .18229 | .17827 | .17438 | .17064 | .16702 |
59 | .19678 | .19249 | .18835 | .18435 | .18049 | .17676 |
60 | .20740 | .20300 | .19875 | .19464 | .19066 | .18682 |
61 | .21837 | .21385 | .20949 | .20527 | .20119 | .19724 |
62 | .22973 | .22511 | .22064 | .21631 | .21212 | .20807 |
63 | .24152 | .23680 | .23222 | .22779 | .22350 | .21934 |
64 | .25372 | .24890 | .24422 | .23969 | .23529 | .23103 |
65 | .26633 | .26141 | .25664 | .25201 | .24752 | .24316 |
66 | .27940 | .27439 | .26953 | .26481 | .26023 | .25577 |
67 | .29299 | .28790 | .28296 | .27815 | .27348 | .26894 |
68 | .30709 | .30193 | .29691 | .29202 | .28728 | .28265 |
69 | .32166 | .31643 | .31134 | .30639 | .30157 | .29687 |
70 | .33661 | .33133 | .32618 | .32116 | .31628 | .31152 |
71 | .35188 | .34654 | .34134 | .33627 | .33133 | .32651 |
72 | .36742 | .36204 | .35679 | .35168 | .34668 | .34181 |
73 | .38317 | .37776 | .37248 | .36733 | .36229 | .35738 |
74 | .39923 | .39380 | .38849 | .38330 | .37823 | .37328 |
75 | .41566 | .41021 | .40489 | .39968 | .39459 | .38961 |
76 | .43254 | .42709 | .42176 | .41655 | .41144 | .40645 |
77 | .44988 | .44444 | .43912 | .43391 | .42880 | .42380 |
78 | .46765 | .46224 | .45694 | .45174 | .44665 | .44166 |
79 | .48574 | .48037 | .47510 | .46993 | .46487 | .45990 |
80 | .50397 | .49865 | .49343 | .48830 | .48327 | .47834 |
81 | .52219 | .51693 | .51176 | .50669 | .50171 | .49682 |
82 | .54029 | .53510 | .53000 | .52499 | .52007 | .51523 |
83 | .55826 | .55315 | .54813 | .54319 | .53834 | .53356 |
84 | .57624 | .57123 | .56629 | .56144 | .55666 | .55195 |
85 | .59435 | .58944 | .58460 | .57984 | .57516 | .57054 |
86 | .61241 | .60762 | .60289 | .59824 | .59365 | .58913 |
87 | .63015 | .62548 | .62087 | .61633 | .61185 | .60744 |
88 | .64753 | .64299 | .63851 | .63409 | .62973 | .62543 |
89 | .66454 | .66013 | .65579 | .65150 | .64726 | .64308 |
90 | .68115 | .67689 | .67268 | .66853 | .66442 | .66037 |
91 | .69706 | .69294 | .68887 | .68486 | .68089 | .67696 |
92 | .71190 | .70792 | .70399 | .70011 | .69627 | .69247 |
93 | .72569 | .72184 | .71804 | .71429 | .71057 | .70689 |
94 | .73861 | .73490 | .73123 | .72759 | .72400 | .72044 |
95 | .75097 | .74739 | .74384 | .74033 | .73686 | .73342 |
96 | .76267 | .75922 | .75579 | .75240 | .74905 | .74572 |
97 | .77356 | .77022 | .76691 | .76363 | .76039 | .75718 |
98 | .78382 | .78059 | .77740 | .77423 | .77110 | .76799 |
99 | .79390 | .79079 | .78771 | .78465 | .78162 | .77862 |
100 | .80376 | .80076 | .79779 | .79485 | .79193 | .78904 |
101 | .81353 | .81066 | .80780 | .80497 | .80217 | .79938 |
102 | .82318 | .82042 | .81768 | .81496 | .81227 | .80960 |
103 | .83278 | .83014 | .82752 | .82491 | .82233 | .81977 |
104 | .84310 | .84059 | .83810 | .83563 | .83317 | .83073 |
105 | .85318 | .85079 | .84843 | .84607 | .84374 | .84142 |
106 | .86633 | .86413 | .86193 | .85975 | .85758 | .85543 |
107 | .88247 | .88049 | .87852 | .87656 | .87460 | .87266 |
108 | .90825 | .90666 | .90507 | .90350 | .90193 | .90037 |
109 | .95372 | .95290 | .95208 | .95126 | .95045 | .94964 |
[table continued]
AGE | 11.4% | 11.6% | 11.8% | 12.0% |
|---|---|---|---|---|
0 | .01359 | .01343 | .01327 | .01312 |
1 | .00530 | .00513 | .00497 | .00482 |
2 | .00514 | .00496 | .00479 | .00463 |
3 | .00522 | .00502 | .00484 | .00468 |
4 | .00542 | .00521 | .00502 | .00484 |
5 | .00571 | .00550 | .00529 | .00510 |
6 | .00608 | .00585 | .00563 | .00543 |
7 | .00652 | .00627 | .00604 | .00582 |
8 | .00702 | .00675 | .00651 | .00628 |
9 | .00760 | .00733 | .00706 | .00682 |
10 | .00829 | .00799 | .00772 | .00746 |
11 | .00907 | .00875 | .00846 | .00818 |
12 | .00993 | .00960 | .00928 | .00899 |
13 | .01084 | .01049 | .01016 | .00985 |
14 | .01173 | .01136 | .01102 | .01069 |
15 | .01259 | .01220 | .01183 | .01148 |
16 | .01336 | .01295 | .01257 | .01220 |
17 | .01408 | .01365 | .01324 | .01286 |
18 | .01476 | .01430 | .01387 | .01347 |
19 | .01544 | .01495 | .01450 | .01407 |
20 | .01615 | .01564 | .01516 | .01471 |
21 | .01691 | .01637 | .01586 | .01539 |
22 | .01770 | .01713 | .01660 | .01610 |
23 | .01855 | .01795 | .01739 | .01686 |
24 | .01948 | .01885 | .01825 | .01769 |
25 | .02051 | .01984 | .01920 | .01861 |
26 | .02162 | .02091 | .02025 | .01961 |
27 | .02287 | .02212 | .02141 | .02074 |
28 | .02422 | .02342 | .02267 | .02196 |
29 | .02567 | .02483 | .02404 | .02329 |
30 | .02723 | .02634 | .02551 | .02471 |
31 | .02890 | .02796 | .02707 | .02623 |
32 | .03068 | .02968 | .02874 | .02785 |
33 | .03260 | .03155 | .03055 | .02961 |
34 | .03465 | .03354 | .03249 | .03149 |
35 | .03688 | .03571 | .03459 | .03354 |
36 | .03927 | .03803 | .03685 | .03573 |
37 | .04183 | .04052 | .03928 | .03809 |
38 | .04461 | .04322 | .04191 | .04066 |
39 | .04760 | .04614 | .04475 | .04343 |
40 | .05083 | .04929 | .04783 | .04643 |
41 | .05435 | .05272 | .05118 | .04970 |
42 | .05815 | .05644 | .05481 | .05326 |
43 | .06225 | .06045 | .05874 | .05710 |
44 | .06667 | .06478 | .06298 | .06125 |
45 | .07138 | .06940 | .06750 | .06569 |
46 | .07640 | .07432 | .07233 | .07043 |
47 | .08172 | .07954 | .07745 | .07545 |
48 | .08735 | .08507 | .08288 | .08078 |
49 | .09332 | .09093 | .08864 | .08644 |
50 | .09965 | .09716 | .09477 | .09247 |
51 | .10636 | .10376 | .10126 | .09886 |
52 | .11341 | .11071 | .10810 | .10560 |
53 | .12082 | .11801 | .11529 | .11268 |
54 | .12859 | .12566 | .12284 | .12012 |
55 | .13674 | .13370 | .13077 | .12794 |
56 | .14528 | .14213 | .13909 | .13615 |
57 | .15422 | .15096 | .14781 | .14477 |
58 | .16353 | .16015 | .15689 | .15374 |
59 | .17316 | .16968 | .16631 | .16305 |
60 | .18311 | .17952 | .17604 | .17268 |
61 | .19341 | .18971 | .18613 | .18266 |
62 | .20414 | .20033 | .19664 | .19306 |
63 | .21530 | .21139 | .20760 | .20392 |
64 | .22690 | .22289 | .21899 | .21521 |
65 | .23893 | .23482 | .23083 | .22695 |
66 | .25145 | .24724 | .24316 | .23918 |
67 | .26453 | .26024 | .25606 | .25200 |
68 | .27816 | .27378 | .26952 | .26537 |
69 | .29230 | .28785 | .28351 | .27928 |
70 | .30688 | .30235 | .29794 | .29364 |
71 | .32181 | .31722 | .31275 | .30838 |
72 | .33706 | .33241 | .32788 | .32345 |
73 | .35257 | .34788 | .34330 | .33882 |
74 | .36844 | .36370 | .35908 | .35455 |
75 | .38474 | .37997 | .37531 | .37074 |
76 | .40156 | .39677 | .39208 | .38749 |
77 | .41891 | .41411 | .40940 | .40479 |
78 | .43677 | .43197 | .42726 | .42265 |
79 | .45502 | .45024 | .44554 | .44094 |
80 | .47349 | .46873 | .46406 | .45947 |
81 | .49201 | .48729 | .48265 | .47809 |
82 | .51047 | .50580 | .50120 | .49667 |
83 | .52886 | .52424 | .51969 | .51522 |
84 | .54732 | .54277 | .53828 | .53386 |
85 | .56599 | .56151 | .55710 | .55275 |
86 | .58468 | .58029 | .57596 | .57170 |
87 | .60309 | .59880 | .59456 | .59039 |
88 | .62118 | .61700 | .61287 | .60879 |
89 | .63895 | .63488 | .63086 | .62689 |
90 | .65637 | .65241 | .64851 | .64465 |
91 | .67309 | .66925 | .66547 | .66173 |
92 | .68872 | .68501 | .68134 | .67771 |
93 | .70326 | .69967 | .69611 | .69259 |
94 | .71692 | .71344 | .71000 | .70659 |
95 | .73002 | .72665 | .72331 | .72001 |
96 | .74243 | .73917 | .73595 | .73275 |
97 | .75399 | .75084 | .74772 | .74463 |
98 | .76491 | .76186 | .75884 | .75584 |
99 | .77565 | .77270 | .76978 | .76688 |
100 | .78617 | .78333 | .78051 | .77771 |
101 | .79662 | .79388 | .79117 | .78847 |
102 | .80694 | .80431 | .80170 | .79911 |
103 | .81723 | .81470 | .81220 | .80971 |
104 | .82831 | .82591 | .82352 | .82115 |
105 | .83911 | .83682 | .83455 | .83229 |
106 | .85329 | .85116 | .84904 | .84694 |
107 | .87073 | .86881 | .86690 | .86500 |
108 | .89881 | .89727 | .89572 | .89419 |
109 | .94883 | .94803 | .94723 | .94643 |
TABLE S. -- BASED ON LIFE TABLE 90CM SINGLE LIFE REMAINDER FACTORS [Applicable After April 30, 1999, and Before May 1, 2009] INTEREST RATE | ||||||
|---|---|---|---|---|---|---|
AGE | 12.2% | 12.4% | 12.6% | 12.8% | 13.0% | 13.2% |
0 | .01298 | .01285 | .01273 | .01261 | .01250 | .01240 |
1 | .00468 | .00455 | .00443 | .00431 | .00420 | .00410 |
2 | .00448 | .00435 | .00421 | .00409 | .00398 | .00387 |
3 | .00452 | .00437 | .00423 | .00410 | .00398 | .00386 |
4 | .00468 | .00452 | .00437 | .00423 | .00410 | .00397 |
5 | .00493 | .00476 | .00460 | .00445 | .00431 | .00418 |
6 | .00524 | .00506 | .00489 | .00473 | .00458 | .00444 |
7 | .00562 | .00543 | .00525 | .00508 | .00492 | .00477 |
8 | .00606 | .00586 | .00566 | .00548 | .00531 | .00515 |
9 | .00659 | .00637 | .00616 | .00597 | .00579 | .00561 |
10 | .00721 | .00698 | .00676 | .00655 | .00636 | .00617 |
11 | .00792 | .00767 | .00744 | .00722 | .00701 | .00682 |
12 | .00871 | .00845 | .00821 | .00797 | .00775 | .00754 |
13 | .00955 | .00928 | .00902 | .00877 | .00854 | .00831 |
14 | .01038 | .01009 | .00981 | .00955 | .00930 | .00907 |
15 | .01116 | .01085 | .01056 | .01028 | .01002 | .00977 |
16 | .01186 | .01153 | .01123 | .01094 | .01066 | .01040 |
17 | .01250 | .01215 | .01183 | .01152 | .01124 | .01096 |
18 | .01308 | .01272 | .01238 | .01206 | .01175 | .01147 |
19 | .01367 | .01329 | .01293 | .01259 | .01227 | .01196 |
20 | .01428 | .01388 | .01350 | .01314 | .01280 | .01248 |
21 | .01494 | .01451 | .01411 | .01373 | .01337 | .01303 |
22 | .01562 | .01517 | .01475 | .01435 | .01397 | .01361 |
23 | .01635 | .01588 | .01543 | .01501 | .01460 | .01422 |
24 | .01716 | .01665 | .01618 | .01573 | .01530 | .01489 |
25 | .01804 | .01751 | .01701 | .01653 | .01608 | .01565 |
26 | .01902 | .01845 | .01792 | .01741 | .01693 | .01648 |
27 | .02011 | .01951 | .01895 | .01841 | .01790 | .01742 |
28 | .02129 | .02066 | .02006 | .01949 | .01895 | .01844 |
29 | .02258 | .02191 | .02127 | .02067 | .02009 | .01955 |
30 | .02396 | .02325 | .02257 | .02193 | .02132 | .02074 |
31 | .02543 | .02467 | .02396 | .02328 | .02263 | .02201 |
32 | .02701 | .02621 | .02545 | .02472 | .02404 | .02338 |
33 | .02871 | .02786 | .02706 | .02629 | .02556 | .02487 |
34 | .03054 | .02964 | .02879 | .02797 | .02720 | .02646 |
35 | .03253 | .03158 | .03067 | .02981 | .02898 | .02820 |
36 | .03467 | .03366 | .03269 | .03178 | .03090 | .03007 |
37 | .03697 | .03590 | .03488 | .03391 | .03298 | .03209 |
38 | .03947 | .03833 | .03725 | .03622 | .03524 | .03430 |
39 | .04217 | .04096 | .03982 | .03873 | .03768 | .03669 |
40 | .04510 | .04383 | .04262 | .04146 | .04035 | .03930 |
41 | .04830 | .04695 | .04567 | .04445 | .04327 | .04215 |
42 | .05177 | .05035 | .04900 | .04770 | .04646 | .04527 |
43 | .05553 | .05404 | .05261 | .05123 | .04992 | .04866 |
44 | .05960 | .05802 | .05651 | .05506 | .05368 | .05235 |
45 | .06395 | .06229 | .06069 | .05917 | .05770 | .05630 |
46 | .06860 | .06685 | .06517 | .06356 | .06202 | .06053 |
47 | .07353 | .07169 | .06992 | .06823 | .06660 | .06504 |
48 | .07877 | .07684 | .07498 | .07320 | .07149 | .06984 |
49 | .08433 | .08231 | .08036 | .07849 | .07669 | .07495 |
50 | .09026 | .08814 | .08609 | .08413 | .08224 | .08042 |
51 | .09655 | .09433 | .09219 | .09013 | .08815 | .08624 |
52 | .10318 | .10086 | .09863 | .09647 | .09439 | .09239 |
53 | .11017 | .10774 | .10541 | .10315 | .10098 | .09888 |
54 | .11750 | .11498 | .11254 | .11019 | .10792 | .10572 |
55 | .12522 | .12258 | .12005 | .11759 | .11522 | .11294 |
56 | .13332 | .13059 | .12794 | .12539 | .12292 | .12054 |
57 | .14183 | .13899 | .13624 | .13359 | .13102 | .12853 |
58 | .15070 | .14775 | .14490 | .14215 | .13948 | .13689 |
59 | .15990 | .15685 | .15389 | .15103 | .14826 | .14558 |
60 | .16942 | .16626 | .16321 | .16024 | .15737 | .15459 |
61 | .17929 | .17603 | .17287 | .16981 | .16684 | .16395 |
62 | .18960 | .18623 | .18297 | .17980 | .17673 | .17375 |
63 | .20035 | .19688 | .19352 | .19025 | .18708 | .18400 |
64 | .21154 | .20797 | .20451 | .20114 | .19787 | .19469 |
65 | .22318 | .21951 | .21595 | .21249 | .20912 | .20584 |
66 | .23532 | .23156 | .22790 | .22434 | .22088 | .21751 |
67 | .24804 | .24419 | .24044 | .23679 | .23324 | .22977 |
68 | .26133 | .25740 | .25356 | .24983 | .24618 | .24263 |
69 | .27516 | .27114 | .26723 | .26341 | .25969 | .25605 |
70 | .28945 | .28536 | .28137 | .27747 | .27367 | .26996 |
71 | .30412 | .29996 | .29590 | .29193 | .28806 | .28427 |
72 | .31913 | .31491 | .31078 | .30675 | .30281 | .29895 |
73 | .33444 | .33016 | .32597 | .32188 | .31788 | .31396 |
74 | .35012 | .34579 | .34155 | .33741 | .33335 | .32938 |
75 | .36628 | .36190 | .35762 | .35343 | .34932 | .34530 |
76 | .38299 | .37858 | .37427 | .37004 | .36589 | .36183 |
77 | .40028 | .39585 | .39151 | .38725 | .38307 | .37898 |
78 | .41812 | .41368 | .40933 | .40506 | .40086 | .39675 |
79 | .43641 | .43198 | .42762 | .42334 | .41914 | .41502 |
80 | .45496 | .45054 | .44619 | .44192 | .43772 | .43360 |
81 | .47360 | .46920 | .46487 | .46061 | .45643 | .45231 |
82 | .49223 | .48785 | .48355 | .47932 | .47516 | .47106 |
83 | .51081 | .50648 | .50221 | .49802 | .49388 | .48982 |
84 | .52951 | .52523 | .52101 | .51686 | .51277 | .50874 |
85 | .54847 | .54425 | .54009 | .53600 | .53196 | .52798 |
86 | .56749 | .56335 | .55926 | .55523 | .55126 | .54734 |
87 | .58627 | .58221 | .57820 | .57425 | .57035 | .56650 |
88 | .60477 | .60079 | .59688 | .59301 | .58919 | .58542 |
89 | .62297 | .61909 | .61527 | .61149 | .60776 | .60408 |
90 | .64084 | .63707 | .63335 | .62968 | .62604 | .62246 |
91 | .65803 | .65437 | .65076 | .64719 | .64366 | .64017 |
92 | .67412 | .67058 | .66707 | .66360 | .66017 | .65678 |
93 | .68911 | .68567 | .68227 | .67890 | .67557 | .67227 |
94 | .70321 | .69988 | .69657 | .69330 | .69006 | .68686 |
95 | .71674 | .71351 | .71031 | .70713 | .70399 | .70088 |
96 | .72959 | .72646 | .72335 | .72028 | .71724 | .71422 |
97 | .74156 | .73853 | .73552 | .73254 | .72959 | .72666 |
98 | .75287 | .74993 | .74702 | .74413 | .74126 | .73842 |
99 | .76401 | .76117 | .75834 | .75555 | .75277 | .75002 |
100 | .77494 | .77219 | .76946 | .76676 | .76408 | .76142 |
101 | .78580 | .78315 | .78052 | .77791 | .77532 | .77275 |
102 | .79654 | .79399 | .79146 | .78894 | .78645 | .78397 |
103 | .80724 | .80479 | .80236 | .79994 | .79755 | .79517 |
104 | .81879 | .81646 | .81413 | .81183 | .80954 | .80726 |
105 | .83005 | .82782 | .82560 | .82340 | .82121 | .81904 |
106 | .84485 | .84277 | .84071 | .83866 | .83662 | .83459 |
107 | .86311 | .86124 | .85937 | .85751 | .85566 | .85382 |
108 | .89266 | .89114 | .88963 | .88812 | .88662 | .88513 |
109 | .94563 | .94484 | .94405 | .94326 | .94248 | .94170 |
[table continued]
AGE | 13.4% | 13.6% | 13.8% | 14.0% |
|---|---|---|---|---|
0 | .01230 | .01221 | .01212 | .01203 |
1 | .00400 | .00391 | .00382 | .00374 |
2 | .00376 | .00366 | .00357 | .00348 |
3 | .00375 | .00365 | .00355 | .00345 |
4 | .00386 | .00375 | .00364 | .00354 |
5 | .00405 | .00393 | .00382 | .00371 |
6 | .00430 | .00418 | .00406 | .00394 |
7 | .00462 | .00449 | .00436 | .00423 |
8 | .00499 | .00485 | .00471 | .00458 |
9 | .00545 | .00529 | .00514 | .00500 |
10 | .00600 | .00583 | .00567 | .00552 |
11 | .00663 | .00645 | .00628 | .00612 |
12 | .00735 | .00716 | .00698 | .00681 |
13 | .00810 | .00790 | .00771 | .00753 |
14 | .00885 | .00864 | .00843 | .00824 |
15 | .00954 | .00932 | .00910 | .00890 |
16 | .01015 | .00992 | .00969 | .00948 |
17 | .01070 | .01045 | .01022 | .00999 |
18 | .01119 | .01093 | .01068 | .01044 |
19 | .01167 | .01140 | .01113 | .01088 |
20 | .01217 | .01188 | .01161 | .01134 |
21 | .01271 | .01240 | .01211 | .01183 |
22 | .01326 | .01294 | .01263 | .01233 |
23 | .01386 | .01351 | .01319 | .01287 |
24 | .01451 | .01415 | .01380 | .01347 |
25 | .01524 | .01485 | .01448 | .01413 |
26 | .01604 | .01563 | .01524 | .01487 |
27 | .01696 | .01652 | .01610 | .01571 |
28 | .01795 | .01748 | .01704 | .01662 |
29 | .01903 | .01853 | .01806 | .01762 |
30 | ..02019 | .01966 | .01916 | .01869 |
31 | .02143 | .02087 | .02034 | .01983 |
32 | .02276 | .02217 | .02160 | .02106 |
33 | .02420 | .02357 | .02297 | .02240 |
34 | .02576 | .02509 | .02445 | .02383 |
35 | .02745 | .02674 | .02606 | .02541 |
36 | .02928 | .02852 | .02779 | .02710 |
37 | .03125 | .03044 | .02967 | .02893 |
38 | .03340 | .03254 | .03172 | .03094 |
39 | .03573 | .03482 | .03395 | .03312 |
40 | .03828 | .03732 | .03639 | .03550 |
41 | .04108 | .04005 | .03907 | .03812 |
42 | .04413 | .04304 | .04200 | .04100 |
43 | .04746 | .04630 | .04520 | .04413 |
44 | .05107 | .04985 | .04867 | .04754 |
45 | .05495 | .05365 | .05241 | .05121 |
46 | .05911 | .05774 | .05643 | .05516 |
47 | .06353 | .06209 | .06070 | .05936 |
48 | .06826 | .06673 | .06527 | .06385 |
49 | .07329 | .07168 | .07013 | .06864 |
50 | .07867 | .07698 | .07535 | .07378 |
51 | .08440 | .08262 | .08091 | .07926 |
52 | .09046 | .08860 | .08680 | .08506 |
53 | .09686 | .09491 | .09302 | .09120 |
54 | .10361 | .10156 | .09958 | .09767 |
55 | .11072 | .10859 | .10652 | .10451 |
56 | .11823 | .11599 | .11383 | .11174 |
57 | .12613 | .12380 | .12154 | .11936 |
58 | .13439 | .13197 | .12962 | .12734 |
59 | .14298 | .14046 | .13801 | .13564 |
60 | .15189 | .14927 | .14673 | .14426 |
61 | .16115 | .15844 | .15580 | .15324 |
62 | .17085 | .16803 | .16530 | .16264 |
63 | .18100 | .17809 | .17525 | .17250 |
64 | .19159 | .18859 | .18566 | .18281 |
65 | .20265 | .19955 | .19652 | .19358 |
66 | .21422 | .21102 | .20791 | .20487 |
67 | .22640 | .22311 | .21990 | .21678 |
68 | .23917 | .23579 | .23250 | .22929 |
69 | .25251 | .24905 | .24567 | .24237 |
70 | .26633 | .26279 | .25934 | .25596 |
71 | .28057 | .27696 | .27343 | .26998 |
72 | .29519 | .29150 | .28790 | .28438 |
73 | .31013 | .30638 | .30271 | .29913 |
74 | .32549 | .32168 | .31795 | .31430 |
75 | .34136 | .33750 | .33372 | .33001 |
76 | .35784 | .35394 | .35011 | .34636 |
77 | .37496 | .37103 | .36716 | .36337 |
78 | .39271 | .38874 | .38485 | .38103 |
79 | .41096 | .40698 | .40308 | .39924 |
80 | .42954 | .42556 | .42164 | .41779 |
81 | .44827 | .44429 | .44038 | .43653 |
82 | .46703 | .46307 | .45916 | .45532 |
83 | .48581 | .48187 | .47799 | .47416 |
84 | .50477 | .50086 | .49701 | .49321 |
85 | .52406 | .52019 | .51638 | .51262 |
86 | .54348 | .53966 | .53591 | .53220 |
87 | .56270 | .55895 | .55526 | .55161 |
88 | .58170 | .57802 | .57439 | .57081 |
89 | .60044 | .59685 | .59330 | .58979 |
90 | .61891 | .61540 | .61194 | .60851 |
91 | .63672 | .63330 | .62993 | .62659 |
92 | .65342 | .65010 | .64682 | .64357 |
93 | .66901 | .66578 | .66258 | .65942 |
94 | .68369 | .68055 | .67744 | .67437 |
95 | .69781 | .69476 | .69174 | .68875 |
96 | .71123 | .70828 | .70534 | .70244 |
97 | .72376 | .72089 | .71804 | .71522 |
98 | .73561 | .73282 | .73006 | .72732 |
99 | .74730 | .74459 | .74191 | .73926 |
100 | .75878 | .75616 | .75357 | .75099 |
101 | .77021 | .76768 | .76517 | .76268 |
102 | .78152 | .77908 | .77666 | .77426 |
103 | .79280 | .79046 | .78813 | .78582 |
104 | .80501 | .80276 | .80054 | .79832 |
105 | .81688 | .81474 | .81260 | .81049 |
106 | .83257 | .83057 | .82857 | .82659 |
107 | .85199 | .85017 | .84835 | .84655 |
108 | .88364 | .88216 | .88068 | .87922 |
109 | .94092 | .94014 | .93937 | .93860 |
Table 90CM - Applicable After April 30, 1999, and Before May 1, 2009 | |||||
|---|---|---|---|---|---|
Age x | l(x) | Age x | l(x) | Age x | l(x) |
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 |
(5) Effective/applicability dates. Paragraphs (f)(1) through (f)(4) apply after April 30, 1999, and before May 1, 2009.
(g) Valuation of annuities, interests for life or a term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is on or after May 1, 2009, and before June 1, 2023.
(1) In general. Except as otherwise provided in §§20.2031-7(b) and 20.7520-3(b) (pertaining to certain limitations on the use of prescribed tables), if the valuation date for the gross estate of the decedent is on or after May 1, 2009, and before June 1, 2023, the fair market value of annuities, interests for life or a term of years, and remainder or reversionary interests is the present value of the interests determined by using standard or special section 7520 actuarial factors and the valuation methodology described in §20.2031-7(d). These factors are derived by using the appropriate section 7520 interest rate and, if applicable, the mortality component for the valuation date of the interest that is being valued. See §§20.7520-1 through 20.7520-4. See paragraph (g)(4) of this section for determination of the appropriate table for use in valuing these interests.
(2) Transitional rules.
(i) If a decedent dies on or after May 1, 2009, and if, on May 1, 2009, the decedent was under a mental disability so that the disposition of the decedent's property could not be changed, and the decedent dies on or before June 1, 2023, either without having regained the ability to dispose of the decedent's property or within 90 days of the date on which the decedent first regains that ability, the fair market value of annuities, interests for life or a term of years, and remainder or reversionary interests included in the gross estate of the decedent is their present value determined either under this section or under the corresponding section applicable at the time the decedent first became subject to the mental disability, at the option of the decedent's executor. For example, see paragraph (d) of this section.
(ii) If a decedent dies on or after May 1, 2009, and before July 1, 2009, the fair market value of annuities, interests for life or a term of years, and remainder or reversionary interests based on one or more measuring lives included in the gross estate of the decedent is their present value determined under this section by using the section 7520 interest rate for the month in which the valuation date occurs (see §§20.7520-1(b) and 20.7520-2(a)(2)) and the appropriate actuarial tables under either paragraph (f)(4) or (g)(4) of this section, at the option of the decedent's executor.
(iii) For purposes of paragraphs (g)(2)(i) and (ii) of this section, where the decedent’s executor is given the option to use the appropriate actuarial tables under either paragraph (f)(4) or (g)(4) of this section, the decedent’s executor must consistently use the same mortality basis with respect to each interest (income, remainder, partial, etc.) in the same property, and with respect to all transfers occurring on the same valuation date. For example, gift and income tax charitable deductions with respect to the same transfer must be determined based on factors with the same mortality basis, and all assets includible in the gross estate and/or estate tax deductions claimed must be valued based on factors with the same mortality basis.
(iv) If a decedent dies after April 30, 2019, and before June 1, 2023, the fair market value of annuities, interests for life or a term of years, and remainder or reversionary interests based on one or more measuring lives included in the gross estate is their present value determined under §20.2031-7(d)(3).
(3) Publications and actuarial computations by the Internal Revenue Service. The factor for determining the present value of a remainder interest that is dependent on the termination of the life of one individual may be computed by using the formula in §20.2031-7(d)(2)(ii)(B) to derive a remainder factor from the appropriate mortality table expressed to at least five decimal places. For the convenience of taxpayers, actuarial factors have been computed by the IRS and appear in Table S. The factor for determining the present value of a remainder interest following a term certain may be computed by using the formula in §20.2031-7(d)(2)(ii)(A) expressed to at least six decimal places. For the convenience of taxpayers, actuarial factors have been computed by the IRS and appear in Table B. Adjustment factors for term certain annuities payable at the beginning of each interval may be computed by using the formula in §20.2031-7(d)(2)(iv)(C) expressed to at least four decimal places. For the convenience of taxpayers, actuarial factors have been computed by the IRS and appear in Table J. Adjustment factors for annuities payable at the end of each interval may be computed by using the formula in §20.2031-7(d)(2)(iv)(B) expressed to at least four decimal places. For the convenience of taxpayers, actuarial factors have been computed by the IRS and appear in Table K. These tables are referenced and explained by IRS Publication 1457, Actuarial Values Version 3A (2009). Publication 1457 includes examples that illustrate how to compute many special factors for more unusual situations. The actuarial tables are available, at no charge, electronically via the IRS website at https://www.irs.gov/retirement-plans/actuarial-tables (or a corresponding URL as may be updated from time to time). Table S also can be found in paragraph (g)(4) of this section, but only for interest rates from 0.2 to 14 percent, inclusive. Tables B, J, and K also can be found in §20.2031-7(d)(6), but only for interest rates from 4.2 to 14 percent, inclusive. If a special factor is required in the case of an actual decedent, the special factor may be calculated by the executor using the actuarial formulas in §20.2031-7(d)(2) or the executor may request a ruling to obtain the factor from the Internal Revenue Service. The request for a ruling must be accompanied by a recitation of the facts including a statement of the date of birth for each measuring life, the date of the decedent's death, any other applicable dates, and a copy of the will, trust, or other relevant documents. A request for a ruling must comply with the instructions for requesting a ruling published periodically in the Internal Revenue Bulletin (see §§601.201 and 601.601(d)(2)(ii)(b) of this chapter) and must include payment of the required user fee.
(4) Actuarial tables. Except as provided in §20.7520-3(b) (pertaining to certain limitations on the use of prescribed tables), actuarial factors based on Table 2000CM must be used in the application of the provisions of this section. The factor for determining the present value of a remainder interest that is dependent on the termination of the life of one individual may be computed by using the formula in §20.2031-7(d)(2)(ii)(B) to derive a remainder factor from the appropriate mortality table to at least five decimal places. For the convenience of taxpayers, actuarial factors, when the section 7520 interest rate component is from 0.2 to 20 percent, inclusive, have been computed by the IRS and appear in Table S (applicable on and after May 1, 2009, and before June 1, 2023). These actuarial tables, as referenced and explained by IRS Publication 1457, Actuarial Valuations Version 3A, are available, at no charge, electronically via the IRS website at https://www.irs.gov/retirement-plans/actuarial-tables. Table S (notwithstanding the lack of the applicable termination date in its heading), where the section 7520 interest rate component is from 0.2 to 14 percent, inclusive, and Table 2000CM are as follows:
Table S
Based on Life Table 2000CM
Single Life Remainder Factors
Applicable On or After May 1, 2009
Interest Rate
_____________________________________________________________________
AGE 0.2% 0.4% 0.6% 0.8% 1.0% 1.2% 1.4% 1.6% 1.8% 2.0%
____________________________________________________________________
0 .85816 .73751 .63478 .54723 .47252 .40872 .35416 .30747 .26745 .23313
1 .85889 .73863 .63604 .54844 .47355 .40948 .35459 .30752 .26711 .23239
2 .86054 .74145 .63968 .55260 .47802 .41409 .35922 .31209 .27155 .23664
3 .86221 .74433 .64339 .55687 .48263 .41887 .36404 .31685 .27619 .24112
4 .86390 .74725 .64716 .56121 .48733 .42374 .36898 .32175 .28098 .24575
5 .86560 .75018 .65097 .56561 .49209 .42871 .37401 .32675 .28588 .25050
6 .86731 .75314 .65482 .57006 .49692 .43375 .37913 .33186 .29090 .25538
7 .86902 .75611 .65868 .57454 .50180 .43885 .38432 .33704 .29601 .26035
8 .87073 .75909 .66258 .57907 .50674 .44403 .38960 .34233 .30122 .26544
9 .87246 .76209 .66651 .58364 .51173 .44928 .39497 .34771 .30654 .27064
10 .87419 .76511 .67046 .58826 .51679 .45459 .40042 .35319 .31197 .27596
11 .87592 .76814 .67445 .59291 .52190 .45998 .40596 .35876 .31750 .28139
12 .87766 .77119 .67845 .59761 .52706 .46544 .41157 .36443 .32313 .28693
13 .87939 .77424 .68247 .60232 .53225 .47094 .41723 .37015 .32884 .29255
14 .88112 .77728 .68649 .60704 .53746 .47646 .42293 .37592 .33460 .29823
15 .88284 .78031 .69050 .61176 .54267 .48199 .42865 .38172 .34038 .30394
16 .88455 .78333 .69449 .61647 .54788 .48752 .43437 .38752 .34619 .30968
17 .88625 .78633 .69848 .62117 .55309 .49307 .44012 .39336 .35203 .31546
18 .88795 .78933 .70246 .62588 .55830 .49863 .44589 .39923 .35791 .32129
19 .88964 .79232 .70644 .63059 .56354 .50422 .45170 .40514 .36385 .32719
20 .89132 .79532 .71044 .63534 .56882 .50987 .45757 .41114 .36987 .33317
21 .89301 .79832 .71445 .64010 .57413 .51555 .46350 .41719 .37597 .33925
22 .89470 .80133 .71847 .64488 .57947 .52129 .46948 .42332 .38216 .34541
23 .89639 .80434 .72251 .64970 .58486 .52708 .47554 .42954 .38844 .35168
24 .89808 .80737 .72658 .65456 .59031 .53295 .48169 .43586 .39484 .35809
25 .89978 .81042 .73068 .65947 .59583 .53890 .48795 .44230 .40137 .36464
26 .90149 .81349 .73482 .66443 .60141 .54494 .49430 .44886 .40804 .37134
27 .90320 .81657 .73899 .66944 .60707 .55107 .50076 .45554 .41484 .37819
28 .90492 .81968 .74319 .67450 .61278 .55728 .50733 .46233 .42178 .38520
29 .90665 .82279 .74741 .67960 .61856 .56356 .51398 .46924 .42884 .39233
30 .90837 .82591 .75165 .68473 .62438 .56990 .52070 .47623 .43601 .39959
31 .91010 .82904 .75592 .68989 .63024 .57631 .52751 .48333 .44329 .40698
32 .91182 .83218 .76020 .69509 .63616 .58278 .53440 .49052 .45068 .41449
33 .91355 .83532 .76449 .70031 .64212 .58931 .54137 .49780 .45818 .42213
34 .91527 .83847 .76880 .70556 .64811 .59589 .54839 .50516 .46578 .42988
35 .91700 .84162 .77312 .71082 .65414 .60253 .55549 .51261 .47347 .43774
36 .91872 .84477 .77744 .71611 .66021 .60921 .56266 .52014 .48127 .44572
37 .92043 .84792 .78178 .72142 .66631 .61594 .56989 .52774 .48916 .45381
38 .92215 .85107 .78613 .72675 .67244 .62272 .57718 .53544 .49715 .46201
39 .92386 .85422 .79048 .73210 .67860 .62955 .58453 .54320 .50523 .47032
40 .92557 .85736 .79483 .73746 .68479 .63641 .59194 .55104 .51340 .47873
41 .92727 .86050 .79918 .74283 .69100 .64331 .59940 .55894 .52165 .48724
42 .92896 .86364 .80354 .74820 .69723 .65024 .60690 .56691 .52998 .49585
43 .93065 .86677 .80789 .75359 .70348 .65721 .61447 .57495 .53840 .50457
44 .93234 .86990 .81225 .75899 .70976 .66422 .62208 .58305 .54690 .51338
45 .93402 .87302 .81660 .76439 .71605 .67125 .62973 .59122 .55547 .52228
46 .93569 .87613 .82095 .76980 .72236 .67832 .63743 .59945 .56413 .53129
47 .93735 .87924 .82530 .77521 .72867 .68541 .64517 .60773 .57286 .54037
48 .93901 .88233 .82964 .78062 .73501 .69253 .65295 .61606 .58166 .54955
49 .94065 .88541 .83397 .78604 .74135 .69967 .66077 .62446 .59053 .55882
50 .94229 .88849 .83830 .79145 .74771 .70684 .66864 .63292 .59949 .56819
51 .94393 .89156 .84263 .79688 .75409 .71404 .67655 .64143 .60852 .57766
52 .94556 .89462 .84695 .80230 .76048 .72127 .68450 .65001 .61763 .58722
53 .94717 .89767 .85126 .80772 .76687 .72852 .69249 .65863 .62680 .59687
54 .94878 .90070 .85555 .81313 .77326 .73577 .70050 .66730 .63603 .60658
55 .95037 .90371 .85983 .81853 .77964 .74302 .70851 .67598 .64530 .61635
56 .95195 .90670 .86406 .82388 .78599 .75024 .71651 .68465 .65457 .62613
57 .95351 .90965 .86827 .82920 .79230 .75744 .72448 .69332 .66384 .63593
58 .95505 .91257 .87243 .83447 .79857 .76459 .73242 .70195 .67309 .64573
59 .95657 .91546 .87655 .83970 .80479 .77170 .74033 .71057 .68233 .65553
60 .95807 .91832 .88064 .84490 .81098 .77879 .74822 .71918 .69158 .66534
61 .95955 .92115 .88469 .85005 .81713 .78584 .75608 .72776 .70081 .67515
62 .96101 .92395 .88869 .85515 .82323 .79283 .76388 .73630 .71001 .68494
63 .96245 .92670 .89265 .86020 .82926 .79977 .77164 .74479 .71917 .69470
64 .96387 .92942 .89655 .86518 .83524 .80665 .77933 .75323 .72828 .70443
65 .96527 .93210 .90040 .87011 .84116 .81346 .78697 .76162 .73735 .71411
66 .96665 .93476 .90423 .87502 .84706 .82027 .79461 .77002 .74645 .72385
67 .96802 .93739 .90803 .87990 .85292 .82705 .80223 .77841 .75554 .73359
68 .96937 .93999 .91179 .88472 .85874 .83378 .80980 .78676 .76461 .74331
69 .97070 .94255 .91549 .88949 .86449 .84044 .81731 .79504 .77362 .75299
70 .97200 .94506 .91914 .89419 .87016 .84702 .82473 .80326 .78256 .76260
71 .97328 .94754 .92273 .89882 .87577 .85353 .83209 .81140 .79143 .77215
72 .97453 .94997 .92626 .90338 .88129 .85996 .83935 .81945 .80021 .78162
73 .97576 .95234 .92972 .90785 .88671 .86627 .84651 .82739 .80888 .79098
74 .97695 .95466 .93310 .91223 .89202 .87247 .85353 .83518 .81741 .80019
75 .97811 .95692 .93638 .91649 .89720 .87851 .86039 .84281 .82577 .80923
76 .97924 .95910 .93957 .92063 .90224 .88440 .86708 .85026 .83393 .81807
77 .98033 .96122 .94267 .92465 .90715 .89013 .87360 .85753 .84191 .82671
78 .98138 .96327 .94567 .92855 .91190 .89571 .87995 .86461 .84968 .83515
79 .98239 .96526 .94857 .93233 .91652 .90112 .88611 .87149 .85725 .84337
80 .98337 .96717 .95138 .93598 .92098 .90635 .89208 .87817 .86460 .85135
81 .98431 .96901 .95408 .93951 .92529 .91141 .89786 .88463 .87172 .85910
82 .98521 .97077 .95667 .94290 .92944 .91629 .90344 .89088 .87861 .86660
83 .98608 .97247 .95917 .94616 .93343 .92099 .90882 .89691 .88526 .87385
84 .98691 .97409 .96156 .94928 .93727 .92551 .91399 .90271 .89166 .88084
85 .98770 .97565 .96384 .95228 .94094 .92984 .91895 .90828 .89782 .88757
86 .98845 .97713 .96602 .95514 .94446 .93398 .92371 .91362 .90373 .89402
87 .98917 .97854 .96810 .95786 .94781 .93794 .92825 .91873 .90939 .90021
88 .98985 .97988 .97008 .96046 .95100 .94171 .93258 .92361 .91479 .90612
89 .99049 .98115 .97196 .96292 .95404 .94530 .93671 .92826 .91994 .91176
90 .99110 .98235 .97373 .96526 .95691 .94871 .94062 .93267 .92484 .91713
91 .99168 .98348 .97541 .96747 .95964 .95193 .94434 .93686 .92949 .92223
92 .99222 .98455 .97700 .96955 .96222 .95498 .94785 .94083 .93390 .92707
93 .99273 .98556 .97849 .97152 .96464 .95786 .95117 .94457 .93806 .93163
94 .99321 .98651 .97989 .97337 .96692 .96057 .95429 .94810 .94199 .93595
95 .99366 .98739 .98121 .97510 .96907 .96312 .95724 .95143 .94569 .94002
96 .99408 .98822 .98244 .97673 .97108 .96551 .95999 .95454 .94916 .94384
97 .99447 .98900 .98359 .97825 .97297 .96774 .96258 .95747 .95242 .94742
98 .99483 .98973 .98467 .97967 .97473 .96984 .96500 .96021 .95547 .95078
99 .99518 .99040 .98568 .98101 .97638 .97180 .96727 .96278 .95834 .95394
100 .99549 .99103 .98661 .98224 .97791 .97362 .96937 .96516 .96100 .95687
101 .99579 .99162 .98750 .98340 .97935 .97534 .97136 .96742 .96351 .95964
102 .99607 .99217 .98831 .98448 .98068 .97692 .97319 .96950 .96583 .96220
103 .99634 .99271 .98911 .98553 .98199 .97848 .97500 .97155 .96812 .96473
104 .99659 .99320 .98984 .98651 .98320 .97992 .97666 .97344 .97023 .96705
105 .99683 .99369 .99056 .98747 .98439 .98134 .97830 .97530 .97231 .96934
106 .99713 .99429 .99146 .98865 .98586 .98309 .98033 .97760 .97488 .97218
107 .99747 .99496 .99246 .98998 .98751 .98506 .98262 .98020 .97779 .97539
108 .99800 .99602 .99404 .99208 .99012 .98818 .98624 .98431 .98240 .98049
109 .99900 .99801 .99702 .99603 .99505 .99407 .99310 .99213 .99116 .99020
___________________________________________________________________________
Interest Rate
_____________________________________________________________________
AGE 2.2% 2.4% 2.6% 2.8% 3.0% 3.2% 3.4% 3.6% 3.8% 4.0%
___________________________________________________________________________
0 .20365 .17830 .15648 .13767 .12144 .10741 .09528 .08476 .07564 .06772
1 .20251 .17677 .15458 .13542 .11885 .10451 .09209 .08131 .07194 .06379
2 .20656 .18060 .15817 .13877 .12197 .10740 .09476 .08376 .07420 .06586
3 .21084 .18466 .16200 .14236 .12533 .11054 .09767 .08647 .07670 .06817
4 .21527 .18888 .16600 .14613 .12887 .11385 .10076 .08935 .07938 .07066
5 .21984 .19324 .17013 .15004 .13255 .11730 .10399 .09237 .08220 .07329
6 .22454 .19773 .17440 .15408 .13636 .12089 .10736 .09553 .08515 .07605
7 .22933 .20233 .17879 .15824 .14030 .12460 .11085 .09880 .08822 .07892
8 .23425 .20705 .18330 .16254 .14436 .12844 .11447 .10221 .09142 .08193
9 .23930 .21191 .18795 .16697 .14857 .13243 .11824 .10576 .09476 .08507
10 .24446 .21689 .19273 .17153 .15292 .13655 .12214 .10945 .09824 .08835
11 .24975 .22200 .19764 .17623 .15740 .14081 .12619 .11328 .10187 .09177
12 .25515 .22724 .20268 .18107 .16202 .14521 .13037 .11724 .10563 .09533
13 .26064 .23256 .20782 .18600 .16674 .14972 .13466 .12132 .10949 .09900
14 .26620 .23796 .21303 .19101 .17154 .15430 .13903 .12547 .11344 .10273
15 .27179 .24340 .21829 .19607 .17639 .15894 .14344 .12968 .11743 .10652
16 .27742 .24887 .22358 .20117 .18128 .16361 .14790 .13391 .12145 .11034
17 .28309 .25439 .22893 .20632 .18622 .16834 .15241 .13821 .12554 .11421
18 .28881 .25997 .23434 .21154 .19123 .17314 .15699 .14258 .12969 .11815
19 .29461 .26563 .23983 .21684 .19633 .17803 .16167 .14703 .13393 .12218
20 .30050 .27139 .24543 .22226 .20156 .18304 .16646 .15161 .13829 .12633
21 .30649 .27726 .25114 .22779 .20689 .18817 .17138 .15631 .14277 .13060
22 .31259 .28323 .25697 .23344 .21235 .19342 .17642 .16114 .14739 .13500
23 .31879 .28934 .26293 .23923 .21795 .19882 .18161 .16612 .15215 .13955
24 .32515 .29559 .26904 .24519 .22372 .20440 .18699 .17128 .15710 .14429
25 .33166 .30201 .27534 .25133 .22969 .21018 .19256 .17665 .16226 .14924
26 .33833 .30861 .28182 .25767 .23586 .21616 .19835 .18224 .16764 .15440
27 .34517 .31538 .28849 .26420 .24224 .22236 .20436 .18804 .17324 .15980
28 .35217 .32233 .29535 .27093 .24882 .22877 .21058 .19407 .17907 .16542
29 .35932 .32944 .30237 .27784 .25558 .23537 .21701 .20031 .18511 .17126
30 .36661 .33670 .30956 .28492 .26253 .24216 .22362 .20674 .19135 .17730
31 .37403 .34411 .31691 .29217 .26965 .24914 .23044 .21338 .19779 .18355
32 .38160 .35167 .32442 .29960 .27697 .25631 .23745 .22022 .20445 .19002
33 .38930 .35939 .33211 .30721 .28447 .26368 .24467 .22727 .21133 .19671
34 .39713 .36724 .33993 .31497 .29213 .27123 .25207 .23451 .21839 .20360
35 .40509 .37523 .34792 .32290 .29998 .27896 .25967 .24195 .22567 .21070
36 .41318 .38337 .35606 .33100 .30800 .28688 .26746 .24961 .23317 .21803
37 .42139 .39165 .36435 .33927 .31621 .29499 .27546 .25746 .24087 .22557
38 .42974 .40008 .37281 .34771 .32460 .30330 .28366 .26554 .24880 .23334
39 .43821 .40864 .38141 .35631 .33316 .31179 .29205 .27381 .25694 .24133
40 .44679 .41734 .39016 .36507 .34189 .32046 .30064 .28229 .26529 .24954
41 .45549 .42616 .39906 .37399 .35080 .32932 .30942 .29097 .27386 .25797
42 .46430 .43511 .40809 .38307 .35987 .33836 .31840 .29986 .28264 .26662
43 .47324 .44421 .41729 .39232 .36913 .34760 .32758 .30897 .29165 .27552
44 .48229 .45343 .42663 .40172 .37857 .35702 .33697 .31829 .30088 .28465
45 .49144 .46277 .43611 .41128 .38817 .36663 .34655 .32782 .31033 .29400
46 .50072 .47225 .44574 .42101 .39796 .37644 .35634 .33757 .32002 .30360
47 .51009 .48185 .45550 .43089 .40791 .38642 .36633 .34753 .32992 .31343
48 .51958 .49158 .46540 .44093 .41803 .39660 .37652 .35770 .34006 .32351
49 .52917 .50143 .47545 .45113 .42833 .40696 .38691 .36810 .35043 .33383
50 .53888 .51141 .48566 .46150 .43883 .41754 .39754 .37874 .36106 .34442
51 .54871 .52153 .49602 .47204 .44951 .42832 .40838 .38961 .37194 .35528
52 .55865 .53179 .50653 .48276 .46038 .43931 .41945 .40073 .38307 .36641
53 .56869 .54217 .51718 .49363 .47143 .45050 .43074 .41208 .39446 .37781
54 .57882 .55265 .52796 .50465 .48265 .46186 .44222 .42364 .40607 .38945
55 .58902 .56322 .53884 .51579 .49400 .47338 .45387 .43540 .41789 .40131
56 .59926 .57383 .54978 .52701 .50544 .48501 .46565 .44729 .42987 .41335
57 .60951 .58449 .56078 .53830 .51698 .49675 .47755 .45932 .44201 .42555
58 .61978 .59517 .57182 .54964 .52858 .50858 .48956 .47147 .45427 .43790
59 .63007 .60589 .58290 .56105 .54027 .52050 .50167 .48375 .46668 .45041
60 .64039 .61665 .59405 .57254 .55205 .53253 .51392 .49617 .47925 .46310
61 .65072 .62743 .60524 .58409 .56390 .54465 .52627 .50872 .49196 .47595
62 .66104 .63822 .61645 .59566 .57581 .55683 .53870 .52136 .50478 .48892
63 .67133 .64900 .62766 .60726 .58774 .56907 .55120 .53409 .51770 .50200
64 .68161 .65977 .63887 .61887 .59970 .58134 .56375 .54688 .53071 .51519
65 .69186 .67053 .65009 .63049 .61170 .59367 .57637 .55976 .54381 .52849
66 .70216 .68136 .66140 .64223 .62383 .60615 .58916 .57283 .55713 .54203
67 .71250 .69224 .67277 .65405 .63605 .61874 .60208 .58605 .57062 .55575
68 .72283 .70312 .68416 .66590 .64833 .63140 .61509 .59938 .58423 .56963
69 .73312 .71398 .69553 .67776 .66062 .64409 .62815 .61277 .59793 .58360
70 .74335 .72479 .70688 .68959 .67291 .65680 .64124 .62621 .61168 .59764
71 .75353 .73556 .71819 .70141 .68519 .66951 .65434 .63968 .62549 .61176
72 .76364 .74626 .72945 .71318 .69744 .68220 .66745 .65317 .63933 .62593
73 .77365 .75686 .74061 .72487 .70962 .69484 .68051 .66662 .65315 .64009
74 .78350 .76733 .75164 .73643 .72167 .70735 .69346 .67997 .66688 .65417
75 .79318 .77761 .76249 .74781 .73355 .71971 .70625 .69318 .68048 .66813
76 .80266 .78769 .77314 .75899 .74524 .73187 .71886 .70621 .69390 .68192
77 .81194 .79756 .78358 .76997 .75672 .74382 .73127 .71904 .70713 .69553
78 .82100 .80722 .79380 .78072 .76798 .75556 .74346 .73166 .72016 .70894
79 .82984 .81664 .80378 .79124 .77900 .76706 .75542 .74405 .73296 .72213
80 .83843 .82582 .81351 .80149 .78976 .77830 .76711 .75618 .74550 .73507
81 .84678 .83474 .82298 .81148 .80025 .78927 .77853 .76803 .75777 .74773
82 .85487 .84339 .83217 .82119 .81045 .79994 .78966 .77959 .76974 .76009
83 .86269 .85177 .84107 .83060 .82035 .81030 .80047 .79083 .78139 .77214
84 .87024 .85986 .84968 .83970 .82993 .82035 .81095 .80174 .79271 .78385
85 .87751 .86765 .85798 .84849 .83919 .83005 .82110 .81230 .80368 .79521
86 .88450 .87515 .86597 .85696 .84811 .83942 .83089 .82251 .81428 .80619
87 .89119 .88234 .87363 .86508 .85668 .84843 .84031 .83234 .82450 .81679
88 .89760 .88922 .88099 .87289 .86492 .85708 .84938 .84180 .83434 .82700
89 .90372 .89580 .88801 .88034 .87280 .86537 .85806 .85087 .84378 .83681
90 .90954 .90207 .89471 .88746 .88032 .87329 .86637 .85954 .85282 .84620
91 .91508 .90803 .90109 .89424 .88750 .88085 .87429 .86783 .86146 .85518
92 .92033 .91369 .90714 .90068 .89432 .88803 .88184 .87572 .86969 .86374
93 .92530 .91904 .91287 .90678 .90078 .89484 .88899 .88321 .87751 .87188
94 .92999 .92411 .91830 .91256 .90690 .90130 .89578 .89032 .88493 .87961
95 .93442 .92889 .92342 .91802 .91269 .90741 .90220 .89706 .89197 .88694
96 .93858 .93338 .92824 .92316 .91813 .91316 .90825 .90340 .89859 .89385
97 .94248 .93759 .93276 .92798 .92325 .91857 .91395 .90937 .90484 .90036
98 .94614 .94155 .93701 .93252 .92807 .92367 .91931 .91500 .91073 .90650
99 .94959 .94528 .94101 .93679 .93260 .92846 .92436 .92030 .91628 .91229
100 .95278 .94874 .94473 .94075 .93682 .93292 .92906 .92523 .92144 .91769
101 .95581 .95201 .94824 .94451 .94081 .93715 .93352 .92992 .92635 .92281
102 .95860 .95503 .95149 .94798 .94450 .94105 .93763 .93424 .93088 .92754
103 .96136 .95802 .95470 .95142 .94816 .94492 .94171 .93853 .93538 .93224
104 .96390 .96077 .95766 .95458 .95152 .94848 .94547 .94248 .93951 .93657
105 .96640 .96347 .96057 .95769 .95483 .95199 .94917 .94637 .94359 .94083
106 .96950 .96684 .96420 .96157 .95896 .95636 .95379 .95123 .94868 .94616
107 .97301 .97064 .96829 .96595 .96362 .96131 .95901 .95672 .95445 .95219
108 .97859 .97670 .97482 .97295 .97109 .96923 .96739 .96555 .96373 .96191
109 .98924 .98828 .98733 .98638 .98544 .98450 .98356 .98263 .98170 .98077
___________________________________________________________________________
Interest Rate
_____________________________________________________________________
AGE 4.2% 4.4% 4.6% 4.8% 5.0% 5.2% 5.4% 5.6% 5.8% 6.0%
___________________________________________________________________________
0 .06083 .05483 .04959 .04501 .04101 .03749 .03441 .03170 .02931 .02721
1 .05668 .05049 .04507 .04034 .03618 .03254 .02934 .02652 .02403 .02183
2 .05858 .05222 .04665 .04178 .03750 .03373 .03042 .02750 .02492 .02264
3 .06072 .05420 .04848 .04346 .03904 .03516 .03173 .02871 .02603 .02366
4 .06303 .05634 .05046 .04530 .04075 .03674 .03319 .03006 .02729 .02483
5 .06547 .05861 .05258 .04726 .04258 .03844 .03478 .03153 .02866 .02610
6 .06805 .06102 .05482 .04935 .04453 .04026 .03647 .03312 .03014 .02749
7 .07074 .06353 .05717 .05155 .04658 .04217 .03826 .03479 .03171 .02895
8 .07356 .06617 .05964 .05386 .04875 .04421 .04017 .03658 .03338 .03053
9 .07651 .06895 .06225 .05631 .05105 .04637 .04220 .03849 .03518 .03222
10 .07960 .07185 .06499 .05889 .05347 .04865 .04435 .04052 .03709 .03402
11 .08283 .07490 .06786 .06160 .05603 .05106 .04663 .04267 .03912 .03594
12 .08620 .07808 .07087 .06444 .05871 .05360 .04903 .04494 .04127 .03798
13 .08967 .08137 .07397 .06738 .06149 .05623 .05152 .04729 .04351 .04010
14 .09321 .08472 .07715 .07038 .06433 .05892 .05406 .04971 .04579 .04227
15 .09680 .08812 .08036 .07342 .06721 .06164 .05664 .05214 .04810 .04445
16 .10041 .09154 .08360 .07649 .07011 .06438 .05923 .05459 .05041 .04664
17 .10409 .09502 .08689 .07960 .07305 .06716 .06185 .05707 .05276 .04886
18 .10782 .09855 .09024 .08276 .07604 .06998 .06452 .05959 .05514 .05111
19 .11164 .10217 .09366 .08600 .07910 .07288 .06726 .06218 .05758 .05341
20 .11559 .10592 .09721 .08937 .08228 .07589 .07010 .06487 .06012 .05582
21 .11965 .10977 .10087 .09283 .08557 .07900 .07305 .06765 .06276 .05831
22 .12383 .11376 .10465 .09642 .08897 .08223 .07610 .07055 .06550 .06090
23 .12817 .11789 .10859 .10016 .09252 .08559 .07930 .07358 .06837 .06363
24 .13270 .12221 .11270 .10408 .09625 .08914 .08267 .07678 .07141 .06651
25 .13744 .12674 .11703 .10821 .10019 .09289 .08625 .08018 .07465 .06960
26 .14239 .13149 .12158 .11256 .10435 .09686 .09003 .08380 .07810 .07288
27 .14758 .13647 .12636 .11714 .10873 .10106 .09405 .08764 .08177 .07639
28 .15300 .14169 .13137 .12195 .11335 .10549 .09829 .09171 .08567 .08012
29 .15864 .14712 .13660 .12698 .11819 .11013 .10275 .09598 .08977 .08406
30 .16448 .15275 .14203 .13222 .12323 .11498 .10742 .10047 .09408 .08820
31 .17053 .15861 .14769 .13768 .12849 .12006 .11230 .10517 .09860 .09255
32 .17680 .16468 .15357 .14336 .13398 .12535 .11741 .11009 .10335 .09712
33 .18330 .17099 .15968 .14927 .13970 .13088 .12275 .11525 .10832 .10192
34 .19000 .17750 .16599 .15539 .14562 .13661 .12829 .12061 .11350 .10693
35 .19692 .18423 .17253 .16174 .15178 .14258 .13408 .12621 .11892 .11217
36 .20407 .19119 .17931 .16833 .15818 .14879 .14009 .13204 .12457 .11764
37 .21144 .19838 .18631 .17515 .16481 .15523 .14635 .13811 .13046 .12335
38 .21904 .20582 .19357 .18222 .17170 .16193 .15287 .14444 .13661 .12932
39 .22687 .21348 .20105 .18952 .17882 .16887 .15962 .15102 .14300 .13554
40 .23493 .22137 .20878 .19707 .18619 .17606 .16663 .15784 .14965 .14201
41 .24322 .22950 .21674 .20487 .19381 .18350 .17390 .16493 .15656 .14873
42 .25173 .23786 .22494 .21290 .20168 .19120 .18141 .17227 .16372 .15572
43 .26049 .24648 .23342 .22122 .20982 .19918 .18922 .17990 .17118 .16301
44 .26950 .25535 .24214 .22979 .21824 .20742 .19730 .18781 .17892 .17057
45 .27874 .26447 .25112 .23862 .22692 .21595 .20566 .19600 .18694 .17843
46 .28824 .27385 .26038 .24774 .23589 .22476 .21431 .20450 .19527 .18659
47 .29798 .28349 .26989 .25712 .24513 .23386 .22326 .21328 .20390 .19505
48 .30797 .29338 .27967 .26678 .25466 .24325 .23250 .22238 .21283 .20383
49 .31822 .30355 .28974 .27674 .26449 .25294 .24206 .23179 .22210 .21294
50 .32876 .31401 .30011 .28701 .27465 .26298 .25196 .24156 .23172 .22242
51 .33958 .32477 .31079 .29759 .28513 .27335 .26221 .25168 .24170 .23226
52 .35068 .33582 .32178 .30851 .29595 .28407 .27282 .26216 .25206 .24249
53 .36206 .34717 .33308 .31974 .30710 .29513 .28378 .27301 .26279 .25309
54 .37371 .35880 .34467 .33127 .31857 .30651 .29507 .28420 .27388 .26406
55 .38559 .37067 .35652 .34308 .33032 .31820 .30668 .29572 .28529 .27537
56 .39765 .38275 .36859 .35512 .34232 .33014 .31855 .30751 .29699 .28697
57 .40990 .39502 .38086 .36739 .35455 .34233 .33068 .31957 .30898 .29887
58 .42231 .40747 .39333 .37985 .36700 .35474 .34304 .33188 .32121 .31103
59 .43490 .42011 .40600 .39253 .37968 .36740 .35567 .34446 .33374 .32348
60 .44768 .43296 .41890 .40546 .39261 .38033 .36858 .35733 .34656 .33625
61 .46064 .44600 .43200 .41860 .40578 .39351 .38175 .37048 .35968 .34933
62 .47373 .45920 .44527 .43194 .41915 .40690 .39514 .38387 .37305 .36267
63 .48696 .47253 .45870 .44544 .43271 .42049 .40876 .39749 .38666 .37625
64 .50030 .48601 .47229 .45911 .44645 .43428 .42258 .41133 .40051 .39010
65 .51377 .49963 .48603 .47295 .46037 .44827 .43662 .42540 .41460 .40420
66 .52750 .51352 .50007 .48711 .47464 .46262 .45103 .43987 .42911 .41872
67 .54144 .52765 .51436 .50154 .48919 .47727 .46578 .45468 .44397 .43363
68 .55554 .54196 .52885 .51619 .50398 .49218 .48079 .46978 .45915 .44887
69 .56976 .55640 .54349 .53102 .51896 .50731 .49603 .48513 .47458 .46438
70 .58407 .57095 .55826 .54598 .53410 .52260 .51147 .50069 .49025 .48013
71 .59848 .58561 .57316 .56109 .54940 .53808 .52710 .51646 .50615 .49614
72 .61294 .60035 .58815 .57632 .56484 .55371 .54291 .53243 .52225 .51237
73 .62741 .61512 .60318 .59160 .58035 .56943 .55882 .54851 .53849 .52876
74 .64183 .62983 .61818 .60686 .59586 .58516 .57476 .56464 .55480 .54523
75 .65612 .64444 .63309 .62204 .61129 .60083 .59065 .58074 .57109 .56169
76 .67026 .65891 .64786 .63710 .62661 .61640 .60646 .59676 .58731 .57810
77 .68423 .67321 .66248 .65201 .64181 .63186 .62215 .61269 .60345 .59444
78 .69800 .68733 .67692 .66676 .65684 .64717 .63772 .62849 .61948 .61068
79 .71156 .70124 .69116 .68132 .67170 .66230 .65312 .64414 .63537 .62680
80 .72487 .71490 .70516 .69563 .68632 .67721 .66830 .65959 .65106 .64272
81 .73791 .72830 .71890 .70970 .70069 .69188 .68325 .67481 .66654 .65844
82 .75065 .74140 .73235 .72348 .71479 .70628 .69794 .68977 .68176 .67391
83 .76308 .75419 .74548 .73695 .72858 .72037 .71232 .70443 .69669 .68909
84 .77516 .76664 .75828 .75008 .74203 .73413 .72638 .71877 .71130 .70396
85 .78689 .77873 .77072 .76285 .75512 .74753 .74008 .73275 .72556 .71849
86 .79825 .79044 .78278 .77524 .76783 .76055 .75340 .74636 .73944 .73264
87 .80921 .80176 .79443 .78722 .78014 .77316 .76630 .75956 .75292 .74638
88 .81978 .81268 .80569 .79880 .79203 .78536 .77880 .77234 .76598 .75971
89 .82994 .82317 .81651 .80995 .80349 .79712 .79085 .78467 .77859 .77259
90 .83967 .83324 .82690 .82065 .81450 .80843 .80244 .79655 .79073 .78500
91 .84898 .84288 .83685 .83091 .82505 .81928 .81358 .80795 .80241 .79693
92 .85787 .85208 .84636 .84072 .83515 .82966 .82423 .81888 .81360 .80838
93 .86632 .86083 .85541 .85006 .84477 .83955 .83440 .82931 .82428 .81931
94 .87435 .86915 .86402 .85894 .85393 .84898 .84409 .83925 .83447 .82975
95 .88197 .87705 .87219 .86739 .86265 .85795 .85331 .84872 .84419 .83970
96 .88915 .88451 .87991 .87537 .87088 .86643 .86203 .85768 .85338 .84912
97 .89593 .89154 .88720 .88290 .87865 .87444 .87028 .86616 .86208 .85804
98 .90232 .89818 .89408 .89002 .88600 .88202 .87808 .87418 .87031 .86649
99 .90835 .90444 .90057 .89674 .89294 .88918 .88546 .88177 .87811 .87449
100 .91397 .91028 .90663 .90301 .89942 .89587 .89234 .88885 .88539 .88196
101 .91930 .91583 .91238 .90897 .90558 .90223 .89890 .89560 .89233 .88908
102 .92424 .92096 .91771 .91448 .91128 .90811 .90496 .90184 .89875 .89568
103 .92914 .92605 .92300 .91996 .91695 .91397 .91100 .90806 .90514 .90225
104 .93364 .93074 .92786 .92501 .92217 .91935 .91656 .91379 .91103 .90830
105 .93809 .93537 .93266 .92998 .92731 .92467 .92204 .91943 .91683 .91426
106 .94365 .94115 .93867 .93621 .93376 .93133 .92892 .92651 .92413 .92176
107 .94994 .94771 .94549 .94328 .94108 .93890 .93673 .93457 .93242 .93028
108 .96010 .95830 .95651 .95472 .95295 .95118 .94942 .94767 .94593 .94420
109 .97985 .97893 .97801 .97710 .97619 .97529 .97438 .97348 .97259 .97170
___________________________________________________________________________
Interest Rate
_____________________________________________________________________
AGE 6.2% 6.4% 6.6% 6.8% 7.0% 7.2% 7.4% 7.6% 7.8% 8.0%
___________________________________________________________________________
0 .02534 .02370 .02223 .02093 .01978 .01874 .01782 .01699 .01625 .01559
1 .01989 .01817 .01664 .01528 .01406 .01298 .01202 .01115 .01037 .00967
2 .02061 .01882 .01722 .01580 .01454 .01340 .01239 .01148 .01066 .00993
3 .02156 .01969 .01802 .01654 .01521 .01403 .01297 .01201 .01115 .01038
4 .02264 .02069 .01896 .01741 .01602 .01478 .01367 .01267 .01176 .01095
5 .02383 .02180 .01999 .01838 .01693 .01563 .01446 .01341 .01246 .01161
6 .02512 .02301 .02113 .01944 .01793 .01657 .01535 .01424 .01325 .01235
7 .02650 .02430 .02234 .02058 .01900 .01758 .01630 .01514 .01410 .01315
8 .02798 .02570 .02365 .02182 .02017 .01868 .01734 .01613 .01503 .01404
9 .02957 .02720 .02507 .02316 .02143 .01988 .01848 .01721 .01606 .01502
10 .03128 .02881 .02659 .02460 .02280 .02118 .01971 .01838 .01718 .01608
11 .03309 .03053 .02823 .02615 .02428 .02258 .02105 .01966 .01839 .01725
12 .03503 .03237 .02997 .02781 .02585 .02408 .02248 .02103 .01971 .01850
13 .03704 .03428 .03179 .02954 .02750 .02565 .02398 .02246 .02108 .01982
14 .03909 .03623 .03364 .03130 .02918 .02726 .02551 .02392 .02248 .02116
15 .04117 .03820 .03551 .03308 .03087 .02886 .02704 .02538 .02387 .02249
16 .04324 .04016 .03737 .03484 .03254 .03046 .02855 .02682 .02524 .02379
17 .04533 .04214 .03924 .03661 .03422 .03205 .03007 .02826 .02661 .02509
18 .04746 .04415 .04114 .03841 .03592 .03366 .03159 .02970 .02798 .02639
19 .04963 .04620 .04309 .04025 .03766 .03530 .03315 .03117 .02937 .02772
20 .05191 .04835 .04512 .04217 .03948 .03702 .03478 .03272 .03083 .02910
21 .05427 .05058 .04723 .04416 .04137 .03881 .03647 .03432 .03235 .03054
22 .05672 .05291 .04943 .04625 .04334 .04067 .03823 .03599 .03394 .03205
23 .05930 .05535 .05174 .04844 .04542 .04265 .04010 .03777 .03562 .03364
24 .06204 .05795 .05421 .05078 .04764 .04476 .04211 .03967 .03743 .03536
25 .06497 .06074 .05687 .05331 .05005 .04705 .04429 .04174 .03940 .03724
26 .06811 .06373 .05972 .05603 .05264 .04952 .04665 .04400 .04155 .03929
27 .07146 .06694 .06278 .05895 .05543 .05219 .04920 .04644 .04389 .04153
28 .07503 .07036 .06605 .06209 .05844 .05507 .05196 .04908 .04642 .04396
29 .07881 .07398 .06953 .06542 .06163 .05814 .05490 .05191 .04913 .04656
30 .08279 .07780 .07319 .06894 .06502 .06138 .05802 .05491 .05202 .04933
31 .08697 .08182 .07707 .07267 .06860 .06483 .06134 .05810 .05509 .05229
32 .09137 .08606 .08115 .07660 .07239 .06848 .06485 .06148 .05835 .05543
33 .09601 .09053 .08546 .08075 .07639 .07234 .06858 .06508 .06182 .05878
34 .10084 .09520 .08996 .08511 .08059 .07640 .07249 .06886 .06547 .06231
35 .10590 .10009 .09470 .08968 .08501 .08067 .07662 .07285 .06933 .06605
36 .11120 .10522 .09966 .09448 .08966 .08517 .08098 .07706 .07341 .06999
37 .11674 .11059 .10486 .09952 .09454 .08990 .08556 .08150 .07771 .07416
38 .12254 .11621 .11032 .10481 .09968 .09487 .09039 .08618 .08225 .07856
39 .12857 .12208 .11601 .11035 .10505 .10009 .09545 .09110 .08702 .08320
40 .13487 .12820 .12196 .11613 .11067 .10555 .10076 .09626 .09204 .08807
41 .14142 .13458 .12817 .12217 .11655 .11127 .10632 .10167 .09730 .09319
42 .14823 .14122 .13464 .12848 .12269 .11725 .11214 .10734 .10282 .09856
43 .15535 .14816 .14141 .13508 .12913 .12353 .11826 .11330 .10863 .10422
44 .16274 .15538 .14847 .14196 .13585 .13008 .12466 .11954 .11472 .11016
45 .17042 .16290 .15581 .14914 .14286 .13694 .13135 .12608 .12110 .11640
46 .17842 .17073 .16348 .15664 .15020 .14411 .13836 .13293 .12780 .12294
47 .18672 .17886 .17145 .16445 .15784 .15159 .14568 .14010 .13481 .12980
48 .19534 .18732 .17974 .17258 .16581 .15940 .15334 .14759 .14215 .13699
49 .20429 .19612 .18838 .18106 .17413 .16757 .16134 .15544 .14984 .14453
50 .21362 .20529 .19740 .18993 .18284 .17612 .16974 .16368 .15793 .15247
51 .22332 .21484 .20680 .19917 .19194 .18506 .17853 .17232 .16642 .16080
52 .23341 .22479 .21660 .20883 .20144 .19442 .18774 .18138 .17533 .16957
53 .24388 .23513 .22681 .21889 .21136 .20419 .19737 .19087 .18467 .17876
54 .25473 .24585 .23739 .22935 .22168 .21437 .20741 .20076 .19442 .18837
55 .26593 .25693 .24835 .24017 .23238 .22494 .21784 .21105 .20458 .19838
56 .27742 .26831 .25962 .25132 .24340 .23583 .22860 .22169 .21508 .20875
57 .28922 .28001 .27121 .26280 .25476 .24707 .23971 .23267 .22593 .21947
58 .30129 .29199 .28309 .27457 .26642 .25862 .25114 .24398 .23712 .23053
59 .31367 .30428 .29529 .28667 .27842 .27051 .26293 .25565 .24867 .24197
60 .32638 .31691 .30784 .29914 .29079 .28278 .27509 .26771 .26062 .25380
61 .33940 .32987 .32073 .31195 .30352 .29542 .28763 .28015 .27295 .26603
62 .35269 .34311 .33391 .32506 .31656 .30837 .30050 .29293 .28564 .27862
63 .36625 .35663 .34738 .33847 .32990 .32165 .31370 .30604 .29867 .29155
64 .38007 .37043 .36113 .35218 .34356 .33524 .32723 .31950 .31204 .30484
65 .39417 .38451 .37519 .36620 .35753 .34917 .34110 .33330 .32577 .31850
66 .40871 .39905 .38972 .38071 .37201 .36361 .35550 .34765 .34006 .33273
67 .42365 .41400 .40468 .39567 .38696 .37853 .37038 .36250 .35487 .34749
68 .43892 .42931 .42001 .41101 .40230 .39387 .38570 .37780 .37014 .36272
69 .45450 .44493 .43567 .42670 .41800 .40958 .40141 .39350 .38582 .37837
70 .47033 .46083 .45162 .44269 .43403 .42563 .41748 .40957 .40189 .39443
71 .48644 .47702 .46788 .45901 .45040 .44203 .43391 .42602 .41835 .41090
72 .50278 .49347 .48441 .47562 .46707 .45877 .45069 .44284 .43520 .42776
73 .51930 .51010 .50115 .49245 .48399 .47575 .46774 .45994 .45234 .44494
74 .53591 .52684 .51802 .50943 .50106 .49291 .48497 .47724 .46970 .46235
75 .55253 .54361 .53492 .52645 .51820 .51015 .50230 .49465 .48719 .47991
76 .56912 .56036 .55182 .54349 .53536 .52742 .51968 .51213 .50475 .49754
77 .58565 .57706 .56868 .56050 .55251 .54471 .53708 .52964 .52236 .51525
78 .60209 .59369 .58549 .57747 .56963 .56197 .55448 .54715 .53999 .53298
79 .61841 .61021 .60219 .59435 .58668 .57917 .57182 .56463 .55760 .55071
80 .63456 .62657 .61875 .61109 .60359 .59625 .58906 .58202 .57512 .56836
81 .65050 .64273 .63512 .62766 .62034 .61318 .60616 .59927 .59252 .58590
82 .66621 .65867 .65127 .64401 .63690 .62992 .62308 .61636 .60977 .60330
83 .68164 .67433 .66716 .66012 .65321 .64642 .63976 .63322 .62680 .62050
84 .69676 .68969 .68275 .67593 .66923 .66265 .65618 .64983 .64358 .63745
85 .71154 .70472 .69801 .69141 .68493 .67856 .67229 .66613 .66007 .65412
86 .72595 .71937 .71290 .70654 .70028 .69412 .68806 .68210 .67623 .67046
87 .73995 .73362 .72740 .72127 .71523 .70929 .70344 .69768 .69201 .68642
88 .75354 .74746 .74148 .73558 .72978 .72406 .71842 .71287 .70739 .70200
89 .76668 .76085 .75511 .74945 .74387 .73837 .73295 .72761 .72234 .71714
90 .77934 .77377 .76827 .76284 .75749 .75222 .74701 .74188 .73681 .73181
91 .79153 .78620 .78094 .77575 .77063 .76558 .76059 .75566 .75080 .74600
92 .80323 .79814 .79312 .78816 .78326 .77843 .77365 .76894 .76428 .75967
93 .81440 .80956 .80477 .80004 .79536 .79074 .78618 .78166 .77721 .77280
94 .82508 .82047 .81591 .81140 .80694 .80253 .79817 .79387 .78961 .78539
95 .83526 .83088 .82654 .82225 .81800 .81380 .80965 .80554 .80148 .79746
96 .84491 .84074 .83662 .83254 .82850 .82450 .82055 .81663 .81276 .80892
97 .85405 .85009 .84617 .84230 .83846 .83466 .83089 .82717 .82348 .81982
98 .86270 .85895 .85523 .85155 .84791 .84430 .84072 .83718 .83367 .83019
99 .87090 .86735 .86382 .86033 .85687 .85345 .85005 .84668 .84335 .84004
100 .87856 .87519 .87185 .86854 .86526 .86201 .85878 .85559 .85242 .84927
101 .88587 .88268 .87952 .87638 .87327 .87019 .86713 .86409 .86109 .85810
102 .89263 .88961 .88662 .88364 .88069 .87777 .87487 .87199 .86913 .86629
103 .89938 .89653 .89370 .89089 .88810 .88534 .88259 .87987 .87717 .87448
104 .90558 .90289 .90021 .89756 .89492 .89231 .88971 .88713 .88456 .88202
105 .91170 .90916 .90664 .90413 .90164 .89917 .89672 .89428 .89186 .88945
106 .91940 .91706 .91474 .91242 .91013 .90784 .90558 .90332 .90108 .89885
107 .92816 .92605 .92395 .92186 .91978 .91772 .91567 .91362 .91159 .90957
108 .94247 .94075 .93904 .93734 .93565 .93396 .93229 .93062 .92895 .92730
109 .97081 .96992 .96904 .96816 .96729 .96642 .96555 .96468 .96382 .96296
___________________________________________________________________________
Interest Rate
_____________________________________________________________________
AGE 8.2% 8.4% 8.6% 8.8% 9.0% 9.2% 9.4% 9.6% 9.8% 10.0%
___________________________________________________________________________
0 .01498 .01444 .01395 .01351 .01310 .01273 .01240 .01209 .01181 .01155
1 .00904 .00847 .00796 .00749 .00707 .00668 .00633 .00601 .00572 .00545
2 .00926 .00866 .00812 .00763 .00718 .00677 .00640 .00606 .00575 .00547
3 .00968 .00905 .00848 .00796 .00748 .00705 .00666 .00630 .00597 .00567
4 .01021 .00955 .00894 .00839 .00789 .00744 .00702 .00664 .00629 .00597
5 .01083 .01013 .00949 .00891 .00839 .00790 .00746 .00706 .00669 .00635
6 .01153 .01080 .01012 .00951 .00895 .00844 .00798 .00755 .00715 .00679
7 .01229 .01151 .01081 .01016 .00957 .00903 .00854 .00808 .00767 .00728
8 .01314 .01232 .01157 .01089 .01026 .00969 .00917 .00869 .00825 .00784
9 .01407 .01321 .01242 .01170 .01104 .01044 .00989 .00938 .00891 .00848
10 .01509 .01418 .01335 .01259 .01190 .01126 .01068 .01014 .00965 .00919
11 .01620 .01525 .01437 .01358 .01285 .01218 .01156 .01099 .01047 .00998
12 .01740 .01640 .01549 .01465 .01388 .01317 .01252 .01192 .01137 .01086
13 .01867 .01762 .01665 .01577 .01496 .01422 .01353 .01290 .01231 .01177
14 .01995 .01885 .01784 .01691 .01606 .01527 .01455 .01389 .01327 .01270
15 .02123 .02007 .01901 .01803 .01714 .01632 .01556 .01485 .01420 .01360
16 .02247 .02126 .02015 .01913 .01818 .01732 .01652 .01578 .01509 .01446
17 .02371 .02244 .02127 .02020 .01921 .01830 .01746 .01668 .01596 .01529
18 .02494 .02361 .02239 .02126 .02022 .01926 .01838 .01756 .01680 .01610
19 .02620 .02480 .02352 .02234 .02125 .02024 .01931 .01844 .01764 .01690
20 .02751 .02605 .02471 .02346 .02232 .02126 .02028 .01937 .01853 .01775
21 .02888 .02735 .02593 .02463 .02343 .02231 .02128 .02032 .01944 .01861
22 .03030 .02870 .02722 .02585 .02458 .02341 .02233 .02132 .02038 .01951
23 .03181 .03013 .02858 .02714 .02581 .02458 .02344 .02237 .02139 .02047
24 .03345 .03169 .03006 .02855 .02715 .02586 .02465 .02353 .02249 .02152
25 .03524 .03340 .03169 .03010 .02863 .02727 .02600 .02482 .02373 .02270
26 .03720 .03527 .03348 .03181 .03027 .02884 .02750 .02626 .02510 .02402
27 .03934 .03732 .03544 .03370 .03208 .03057 .02916 .02786 .02664 .02549
28 .04167 .03955 .03759 .03576 .03406 .03247 .03099 .02962 .02833 .02713
29 .04417 .04196 .03990 .03798 .03619 .03453 .03298 .03153 .03017 .02890
30 .04684 .04452 .04237 .04036 .03848 .03674 .03510 .03358 .03215 .03081
31 .04969 .04727 .04501 .04291 .04094 .03911 .03739 .03579 .03428 .03287
32 .05272 .05019 .04783 .04563 .04357 .04165 .03984 .03816 .03657 .03509
33 .05595 .05331 .05085 .04854 .04639 .04437 .04248 .04070 .03904 .03748
34 .05936 .05661 .05403 .05162 .04936 .04725 .04527 .04341 .04166 .04001
35 .06297 .06010 .05741 .05489 .05253 .05032 .04824 .04629 .04445 .04272
36 .06679 .06380 .06100 .05837 .05590 .05358 .05140 .04935 .04742 .04561
37 .07083 .06771 .06479 .06204 .05947 .05704 .05476 .05261 .05059 .04868
38 .07511 .07186 .06881 .06595 .06326 .06072 .05834 .05609 .05397 .05196
39 .07961 .07623 .07306 .07007 .06726 .06462 .06212 .05977 .05754 .05544
40 .08434 .08083 .07753 .07442 .07149 .06873 .06612 .06366 .06133 .05913
41 .08932 .08568 .08225 .07901 .07596 .07308 .07035 .06778 .06534 .06304
42 .09455 .09077 .08720 .08384 .08066 .07766 .07481 .07213 .06958 .06717
43 .10007 .09615 .09245 .08895 .08564 .08251 .07955 .07674 .07408 .07156
44 .10586 .10180 .09796 .09433 .09089 .08763 .08454 .08162 .07884 .07621
45 .11195 .10774 .10376 .09999 .09642 .09303 .08982 .08677 .08387 .08112
46 .11835 .11400 .10987 .10596 .10225 .09873 .09539 .09222 .08920 .08633
47 .12505 .12055 .11629 .11224 .10839 .10474 .10126 .09796 .09482 .09182
48 .13209 .12745 .12303 .11884 .11485 .11106 .10746 .10402 .10075 .09764
49 .13948 .13469 .13013 .12579 .12167 .11774 .11400 .11043 .10703 .10379
50 .14727 .14233 .13762 .13314 .12887 .12481 .12093 .11723 .11370 .11033
51 .15546 .15037 .14551 .14089 .13648 .13228 .12826 .12443 .12077 .11726
52 .16407 .15884 .15384 .14907 .14452 .14018 .13603 .13206 .12826 .12463
53 .17312 .16774 .16260 .15769 .15300 .14852 .14423 .14012 .13620 .13243
54 .18259 .17707 .17179 .16674 .16191 .15729 .15286 .14862 .14456 .14067
55 .19247 .18680 .18139 .17620 .17123 .16648 .16192 .15755 .15335 .14933
56 .20270 .19690 .19135 .18602 .18092 .17603 .17134 .16684 .16251 .15836
57 .21329 .20736 .20167 .19622 .19099 .18596 .18114 .17650 .17205 .16777
58 .22422 .21816 .21235 .20677 .20140 .19625 .19130 .18653 .18195 .17754
59 .23553 .22935 .22341 .21770 .21221 .20693 .20185 .19696 .19225 .18772
60 .24725 .24095 .23489 .22906 .22345 .21805 .21285 .20783 .20300 .19834
61 .25937 .25296 .24679 .24084 .23511 .22959 .22427 .21914 .21419 .20941
62 .27185 .26534 .25906 .25300 .24716 .24153 .23609 .23084 .22577 .22088
63 .28469 .27808 .27169 .26553 .25959 .25384 .24830 .24294 .23776 .23275
64 .29789 .29119 .28471 .27845 .27240 .26656 .26091 .25544 .25016 .24504
65 .31148 .30468 .29812 .29177 .28563 .27969 .27394 .26837 .26299 .25777
66 .32564 .31877 .31213 .30570 .29948 .29345 .28761 .28195 .27647 .27115
67 .34034 .33341 .32671 .32021 .31391 .30780 .30188 .29614 .29057 .28517
68 .35552 .34855 .34179 .33523 .32887 .32270 .31671 .31089 .30524 .29976
69 .37115 .36414 .35734 .35073 .34432 .33809 .33204 .32616 .32045 .31489
70 .38719 .38016 .37332 .36668 .36023 .35396 .34786 .34193 .33616 .33054
71 .40366 .39662 .38977 .38311 .37663 .37032 .36419 .35821 .35240 .34674
72 .42053 .41350 .40665 .39998 .39349 .38716 .38100 .37500 .36916 .36346
73 .43774 .43073 .42389 .41723 .41074 .40441 .39824 .39222 .38636 .38063
74 .45519 .44821 .44140 .43476 .42829 .42197 .41580 .40979 .40391 .39818
75 .47280 .46587 .45910 .45250 .44605 .43975 .43360 .42759 .42173 .41599
76 .49051 .48364 .47693 .47037 .46396 .45770 .45158 .44560 .43975 .43403
77 .50830 .50150 .49486 .48836 .48201 .47580 .46972 .46377 .45795 .45225
78 .52613 .51942 .51286 .50644 .50015 .49400 .48797 .48208 .47630 .47064
79 .54396 .53736 .53089 .52456 .51835 .51227 .50632 .50048 .49476 .48915
80 .56174 .55525 .54888 .54265 .53653 .53054 .52466 .51890 .51325 .50770
81 .57941 .57305 .56681 .56068 .55467 .54878 .54299 .53731 .53174 .52627
82 .59696 .59073 .58461 .57861 .57272 .56693 .56125 .55566 .55018 .54480
83 .61430 .60822 .60224 .59637 .59061 .58494 .57937 .57389 .56851 .56322
84 .63142 .62549 .61966 .61393 .60830 .60276 .59731 .59196 .58669 .58150
85 .64825 .64249 .63682 .63124 .62575 .62035 .61503 .60980 .60465 .59958
86 .66477 .65918 .65367 .64825 .64291 .63765 .63248 .62738 .62236 .61741
87 .68092 .67550 .67016 .66490 .65972 .65462 .64959 .64463 .63975 .63493
88 .69669 .69145 .68628 .68119 .67618 .67123 .66635 .66154 .65680 .65212
89 .71201 .70696 .70198 .69706 .69221 .68742 .68270 .67805 .67345 .66892
90 .72688 .72201 .71721 .71246 .70779 .70317 .69861 .69411 .68966 .68528
91 .74126 .73658 .73196 .72739 .72289 .71844 .71404 .70970 .70541 .70117
92 .75513 .75063 .74620 .74181 .73748 .73320 .72897 .72479 .72066 .71657
93 .76844 .76414 .75988 .75568 .75152 .74741 .74334 .73932 .73535 .73142
94 .78123 .77711 .77303 .76901 .76502 .76108 .75718 .75332 .74951 .74573
95 .79348 .78954 .78565 .78179 .77798 .77421 .77047 .76677 .76312 .75950
96 .80513 .80137 .79765 .79397 .79032 .78671 .78314 .77960 .77610 .77263
97 .81621 .81262 .80908 .80556 .80208 .79864 .79522 .79184 .78849 .78517
98 .82674 .82333 .81995 .81660 .81328 .80999 .80673 .80351 .80031 .79713
99 .83677 .83352 .83030 .82711 .82395 .82082 .81771 .81463 .81158 .80855
100 .84616 .84307 .84001 .83697 .83396 .83097 .82801 .82507 .82216 .81927
101 .85514 .85221 .84930 .84641 .84355 .84070 .83788 .83509 .83231 .82956
102 .86348 .86069 .85792 .85517 .85245 .84974 .84706 .84439 .84175 .83912
103 .87182 .86918 .86655 .86395 .86136 .85880 .85625 .85372 .85121 .84872
104 .87950 .87699 .87450 .87203 .86957 .86713 .86471 .86231 .85992 .85755
105 .88706 .88468 .88232 .87998 .87765 .87534 .87304 .87076 .86849 .86624
106 .89664 .89444 .89225 .89008 .88792 .88577 .88364 .88152 .87941 .87731
107 .90756 .90557 .90358 .90160 .89964 .89768 .89574 .89380 .89188 .88997
108 .92565 .92401 .92238 .92075 .91914 .91753 .91592 .91433 .91274 .91116
109 .96211 .96125 .96041 .95956 .95872 .95788 .95704 .95620 .95537 .95455
___________________________________________________________________________
Interest Rate
______________________________________________________________________
AGE 10.2% 10.4% 10.6% 10.8% 11.0% 11.2% 11.4% 11.6% 11.8% 12.0%
___________________________________________________________________________
0 .01132 .01110 .01089 .01071 .01053 .01037 .01022 .01008 .00995 .00983
1 .00520 .00497 .00476 .00457 .00439 .00423 .00407 .00393 .00379 .00367
2 .00521 .00496 .00474 .00454 .00435 .00417 .00401 .00385 .00371 .00358
3 .00539 .00513 .00490 .00468 .00447 .00429 .00411 .00395 .00380 .00366
4 .00567 .00540 .00515 .00492 .00470 .00450 .00432 .00414 .00398 .00383
5 .00603 .00574 .00547 .00523 .00500 .00478 .00459 .00440 .00423 .00407
6 .00646 .00615 .00587 .00560 .00536 .00513 .00492 .00472 .00453 .00436
7 .00693 .00660 .00630 .00602 .00576 .00551 .00529 .00508 .00488 .00469
8 .00747 .00712 .00680 .00650 .00622 .00596 .00572 .00549 .00528 .00509
9 .00808 .00771 .00737 .00705 .00675 .00648 .00622 .00598 .00576 .00555
10 .00877 .00838 .00801 .00767 .00736 .00707 .00679 .00654 .00630 .00608
11 .00954 .00912 .00873 .00838 .00804 .00773 .00744 .00717 .00692 .00668
12 .01038 .00994 .00953 .00915 .00880 .00847 .00816 .00788 .00761 .00735
13 .01127 .01081 .01038 .00998 .00960 .00925 .00893 .00862 .00833 .00806
14 .01217 .01168 .01122 .01080 .01040 .01003 .00969 .00937 .00906 .00878
15 .01305 .01253 .01205 .01160 .01118 .01079 .01042 .01008 .00976 .00946
16 .01387 .01333 .01282 .01234 .01190 .01149 .01110 .01074 .01040 .01009
17 .01467 .01409 .01356 .01306 .01259 .01216 .01175 .01137 .01101 .01067
18 .01544 .01484 .01427 .01374 .01325 .01279 .01236 .01195 .01157 .01122
19 .01621 .01557 .01497 .01442 .01390 .01341 .01295 .01253 .01213 .01175
20 .01702 .01634 .01571 .01512 .01457 .01406 .01357 .01312 .01270 .01230
21 .01784 .01713 .01646 .01584 .01526 .01471 .01420 .01372 .01327 .01285
22 .01870 .01794 .01724 .01658 .01596 .01539 .01485 .01434 .01386 .01342
23 .01961 .01881 .01807 .01737 .01672 .01611 .01554 .01500 .01449 .01402
24 .02062 .01977 .01899 .01825 .01756 .01691 .01630 .01573 .01520 .01469
25 .02175 .02085 .02002 .01924 .01851 .01782 .01718 .01657 .01600 .01547
26 .02301 .02207 .02119 .02036 .01958 .01886 .01817 .01753 .01692 .01635
27 .02443 .02343 .02250 .02162 .02080 .02003 .01930 .01862 .01798 .01737
28 .02600 .02495 .02396 .02303 .02216 .02134 .02057 .01985 .01916 .01852
29 .02771 .02660 .02555 .02457 .02365 .02278 .02197 .02120 .02047 .01979
30 .02956 .02838 .02728 .02624 .02526 .02434 .02348 .02266 .02189 .02116
31 .03155 .03031 .02914 .02804 .02701 .02604 .02512 .02425 .02344 .02266
32 .03370 .03239 .03115 .02999 .02890 .02787 .02690 .02598 .02511 .02429
33 .03601 .03463 .03333 .03210 .03095 .02985 .02883 .02785 .02693 .02606
34 .03847 .03701 .03564 .03434 .03312 .03197 .03088 .02985 .02887 .02795
35 .04109 .03956 .03811 .03675 .03546 .03424 .03308 .03199 .03096 .02998
36 .04390 .04228 .04076 .03932 .03795 .03667 .03545 .03429 .03320 .03216
37 .04688 .04518 .04358 .04206 .04062 .03926 .03798 .03676 .03560 .03450
38 .05007 .04829 .04660 .04500 .04349 .04205 .04069 .03940 .03818 .03701
39 .05346 .05158 .04981 .04812 .04653 .04502 .04358 .04222 .04092 .03969
40 .05705 .05508 .05321 .05144 .04976 .04817 .04666 .04522 .04385 .04255
41 .06086 .05879 .05683 .05497 .05320 .05152 .04993 .04841 .04697 .04559
42 .06488 .06271 .06066 .05870 .05684 .05508 .05340 .05180 .05028 .04882
43 .06917 .06690 .06474 .06269 .06074 .05888 .05711 .05543 .05382 .05229
44 .07370 .07132 .06906 .06691 .06486 .06291 .06105 .05928 .05759 .05598
45 .07850 .07602 .07365 .07139 .06924 .06719 .06524 .06338 .06160 .05990
46 .08360 .08100 .07852 .07616 .07390 .07176 .06970 .06775 .06587 .06409
47 .08897 .08626 .08367 .08120 .07884 .07659 .07443 .07238 .07041 .06853
48 .09466 .09183 .08912 .08654 .08407 .08172 .07946 .07730 .07524 .07326
49 .10069 .09774 .09492 .09222 .08964 .08717 .08481 .08255 .08038 .07831
50 .10711 .10403 .10109 .09827 .09558 .09300 .09053 .08816 .08589 .08371
51 .11392 .11072 .10765 .10472 .10191 .09921 .09663 .09415 .09178 .08950
52 .12116 .11783 .11464 .11159 .10866 .10585 .10315 .10057 .09808 .09569
53 .12883 .12538 .12206 .11889 .11584 .11291 .11010 .10740 .10481 .10231
54 .13694 .13336 .12992 .12662 .12345 .12041 .11748 .11467 .11196 .10936
55 .14547 .14176 .13820 .13478 .13149 .12832 .12528 .12235 .11953 .11682
56 .15437 .15054 .14685 .14330 .13989 .13661 .13345 .13040 .12747 .12464
57 .16365 .15969 .15588 .15221 .14868 .14527 .14199 .13883 .13578 .13284
58 .17330 .16921 .16528 .16149 .15783 .15431 .15091 .14763 .14447 .14141
59 .18335 .17914 .17508 .17117 .16739 .16375 .16023 .15684 .15356 .15039
60 .19385 .18952 .18534 .18131 .17741 .17365 .17001 .16650 .16311 .15982
61 .20480 .20035 .19605 .19189 .18788 .18400 .18025 .17662 .17311 .16971
62 .21615 .21158 .20717 .20290 .19877 .19477 .19090 .18716 .18354 .18003
63 .22791 .22323 .21870 .21431 .21007 .20596 .20198 .19812 .19439 .19077
64 .24009 .23530 .23066 .22616 .22181 .21758 .21349 .20953 .20568 .20195
65 .25271 .24781 .24306 .23846 .23400 .22967 .22547 .22139 .21744 .21360
66 .26600 .26100 .25615 .25145 .24688 .24245 .23814 .23396 .22990 .22596
67 .27992 .27483 .26989 .26509 .26043 .25590 .25150 .24722 .24306 .23901
68 .29443 .28926 .28423 .27934 .27459 .26997 .26548 .26110 .25685 .25271
69 .30950 .30424 .29914 .29417 .28934 .28463 .28005 .27559 .27125 .26703
70 .32508 .31976 .31459 .30955 .30464 .29986 .29520 .29067 .28625 .28194
71 .34122 .33585 .33062 .32552 .32054 .31570 .31097 .30637 .30187 .29749
72 .35790 .35249 .34721 .34205 .33703 .33213 .32734 .32268 .31812 .31367
73 .37505 .36960 .36428 .35909 .35403 .34908 .34425 .33953 .33492 .33042
74 .39258 .38711 .38177 .37655 .37145 .36647 .36160 .35684 .35219 .34764
75 .41039 .40491 .39956 .39432 .38921 .38420 .37931 .37452 .36983 .36525
76 .42843 .42296 .41760 .41236 .40724 .40222 .39731 .39250 .38779 .38318
77 .44668 .44122 .43588 .43065 .42552 .42050 .41559 .41077 .40605 .40143
78 .46510 .45967 .45435 .44914 .44403 .43902 .43411 .42930 .42458 .41995
79 .48365 .47826 .47298 .46780 .46271 .45773 .45284 .44804 .44333 .43871
80 .50226 .49693 .49169 .48655 .48150 .47655 .47169 .46692 .46224 .45763
81 .52090 .51562 .51044 .50536 .50036 .49546 .49064 .48590 .48125 .47668
82 .53951 .53431 .52920 .52418 .51924 .51439 .50963 .50494 .50033 .49580
83 .55802 .55291 .54788 .54294 .53808 .53329 .52859 .52396 .51941 .51493
84 .57640 .57139 .56645 .56159 .55681 .55210 .54747 .54291 .53843 .53401
85 .59459 .58968 .58484 .58008 .57539 .57077 .56623 .56175 .55733 .55298
86 .61254 .60774 .60302 .59836 .59377 .58925 .58479 .58040 .57607 .57180
87 .63019 .62551 .62090 .61635 .61187 .60745 .60309 .59880 .59456 .59038
88 .64751 .64296 .63847 .63405 .62968 .62537 .62112 .61693 .61279 .60871
89 .66444 .66003 .65567 .65137 .64712 .64293 .63880 .63471 .63068 .62670
90 .68094 .67667 .67244 .66827 .66415 .66009 .65607 .65210 .64818 .64431
91 .69699 .69285 .68877 .68473 .68074 .67680 .67291 .66906 .66526 .66150
92 .71254 .70855 .70460 .70071 .69685 .69304 .68928 .68555 .68187 .67823
93 .72753 .72369 .71989 .71613 .71242 .70874 .70510 .70150 .69794 .69442
94 .74200 .73830 .73464 .73103 .72745 .72390 .72040 .71693 .71350 .71010
95 .75591 .75236 .74885 .74538 .74194 .73853 .73516 .73182 .72851 .72524
96 .76920 .76580 .76243 .75909 .75579 .75252 .74928 .74607 .74289 .73974
97 .78188 .77863 .77540 .77220 .76904 .76590 .76279 .75971 .75665 .75363
98 .79399 .79088 .78779 .78473 .78170 .77869 .77571 .77276 .76983 .76693
99 .80555 .80257 .79962 .79670 .79380 .79092 .78807 .78525 .78244 .77966
100 .81641 .81357 .81075 .80796 .80518 .80243 .79971 .79700 .79432 .79165
101 .82683 .82412 .82144 .81877 .81612 .81350 .81089 .80831 .80574 .80320
102 .83652 .83394 .83137 .82882 .82630 .82379 .82130 .81883 .81637 .81394
103 .84624 .84379 .84135 .83892 .83652 .83413 .83176 .82941 .82707 .82475
104 .85519 .85285 .85053 .84822 .84593 .84365 .84139 .83915 .83692 .83470
105 .86400 .86178 .85957 .85737 .85519 .85302 .85087 .84873 .84660 .84449
106 .87523 .87316 .87110 .86905 .86702 .86500 .86299 .86099 .85900 .85703
107 .88806 .88617 .88429 .88242 .88055 .87870 .87686 .87502 .87320 .87139
108 .90958 .90802 .90646 .90490 .90336 .90182 .90028 .89876 .89724 .89573
109 .95372 .95290 .95208 .95126 .95045 .94964 .94883 .94803 .94723 .94643
___________________________________________________________________________
Interest Rate
______________________________________________________________________
AGE 12.2% 12.4% 12.6% 12.8% 13.0% 13.2% 13.4% 13.6% 13.8% 14.0%
___________________________________________________________________________
0 .00972 .00961 .00951 .00941 .00932 .00924 .00916 .00908 .00901 .00894
1 .00355 .00345 .00334 .00325 .00316 .00307 .00299 .00292 .00285 .00278
2 .00346 .00334 .00323 .00313 .00303 .00294 .00286 .00278 .00270 .00263
3 .00353 .00340 .00329 .00318 .00307 .00298 .00289 .00280 .00272 .00264
4 .00369 .00356 .00343 .00332 .00321 .00310 .00300 .00291 .00283 .00274
5 .00392 .00377 .00364 .00352 .00340 .00329 .00318 .00308 .00299 .00290
6 .00420 .00405 .00391 .00377 .00365 .00353 .00342 .00331 .00321 .00311
7 .00452 .00436 .00421 .00406 .00393 .00380 .00368 .00357 .00346 .00336
8 .00490 .00473 .00457 .00441 .00427 .00413 .00400 .00388 .00376 .00365
9 .00535 .00517 .00499 .00483 .00467 .00453 .00439 .00426 .00413 .00402
10 .00587 .00567 .00548 .00531 .00514 .00499 .00484 .00470 .00456 .00444
11 .00645 .00624 .00605 .00586 .00568 .00551 .00536 .00521 .00506 .00493
12 .00711 .00689 .00668 .00648 .00629 .00611 .00595 .00579 .00563 .00549
13 .00781 .00757 .00735 .00714 .00694 .00675 .00657 .00640 .00624 .00609
14 .00851 .00826 .00802 .00780 .00759 .00739 .00720 .00702 .00684 .00668
15 .00918 .00891 .00866 .00842 .00820 .00799 .00779 .00759 .00741 .00724
16 .00979 .00950 .00924 .00899 .00875 .00853 .00832 .00811 .00792 .00774
17 .01035 .01006 .00978 .00951 .00926 .00902 .00880 .00859 .00838 .00819
18 .01088 .01057 .01027 .00999 .00973 .00948 .00924 .00901 .00880 .00860
19 .01139 .01106 .01075 .01045 .01017 .00990 .00965 .00942 .00919 .00898
20 .01192 .01157 .01124 .01092 .01063 .01035 .01008 .00983 .00959 .00936
21 .01245 .01208 .01173 .01139 .01108 .01078 .01050 .01023 .00998 .00974
22 .01300 .01260 .01222 .01187 .01154 .01122 .01092 .01064 .01037 .01011
23 .01357 .01315 .01275 .01238 .01202 .01168 .01137 .01106 .01078 .01051
24 .01422 .01377 .01334 .01294 .01257 .01221 .01187 .01155 .01124 .01095
25 .01496 .01448 .01403 .01361 .01320 .01282 .01246 .01212 .01180 .01149
26 .01582 .01531 .01483 .01438 .01395 .01354 .01316 .01279 .01244 .01211
27 .01680 .01626 .01575 .01527 .01481 .01437 .01396 .01357 .01320 .01285
28 .01791 .01734 .01679 .01628 .01579 .01533 .01489 .01447 .01408 .01370
29 .01914 .01853 .01795 .01740 .01688 .01639 .01592 .01548 .01505 .01465
30 .02048 .01982 .01921 .01862 .01807 .01754 .01704 .01657 .01612 .01569
31 .02193 .02124 .02058 .01996 .01937 .01881 .01828 .01777 .01729 .01683
32 .02351 .02278 .02208 .02142 .02079 .02019 .01962 .01908 .01857 .01808
33 .02523 .02445 .02371 .02300 .02234 .02170 .02109 .02052 .01997 .01944
34 .02707 .02624 .02545 .02470 .02399 .02331 .02267 .02205 .02146 .02091
35 .02905 .02817 .02733 .02653 .02577 .02505 .02436 .02371 .02308 .02249
36 .03117 .03024 .02935 .02850 .02769 .02693 .02619 .02550 .02483 .02419
37 .03345 .03246 .03151 .03061 .02976 .02894 .02816 .02742 .02671 .02603
38 .03590 .03485 .03385 .03289 .03198 .03112 .03029 .02950 .02874 .02802
39 .03852 .03740 .03634 .03533 .03436 .03344 .03256 .03172 .03092 .03015
40 .04131 .04013 .03900 .03793 .03690 .03593 .03499 .03410 .03324 .03242
41 .04428 .04303 .04184 .04070 .03962 .03858 .03759 .03664 .03573 .03486
42 .04744 .04612 .04486 .04366 .04250 .04140 .04035 .03934 .03838 .03745
43 .05083 .04943 .04810 .04683 .04561 .04444 .04333 .04226 .04123 .04025
44 .05443 .05296 .05155 .05021 .04892 .04768 .04650 .04537 .04428 .04324
45 .05827 .05672 .05523 .05381 .05245 .05114 .04989 .04869 .04754 .04643
46 .06237 .06074 .05917 .05767 .05623 .05485 .05352 .05225 .05103 .04986
47 .06673 .06500 .06335 .06177 .06025 .05879 .05739 .05605 .05475 .05351
48 .07137 .06955 .06781 .06614 .06454 .06300 .06152 .06010 .05874 .05742
49 .07632 .07441 .07258 .07082 .06913 .06750 .06595 .06444 .06300 .06161
50 .08162 .07962 .07769 .07584 .07407 .07236 .07071 .06913 .06760 .06614
51 .08731 .08520 .08318 .08124 .07937 .07757 .07583 .07416 .07256 .07101
52 .09340 .09119 .08907 .08703 .08507 .08317 .08135 .07959 .07790 .07627
53 .09991 .09760 .09538 .09324 .09118 .08919 .08728 .08543 .08365 .08193
54 .10685 .10443 .10211 .09987 .09771 .09562 .09361 .09167 .08980 .08799
55 .11420 .11168 .10925 .10690 .10464 .10246 .10035 .09832 .09635 .09445
56 .12191 .11928 .11675 .11430 .11193 .10965 .10745 .10531 .10325 .10126
57 .13001 .12727 .12462 .12207 .11960 .11721 .11491 .11268 .11052 .10843
58 .13846 .13561 .13286 .13020 .12762 .12513 .12273 .12040 .11814 .11595
59 .14732 .14436 .14150 .13873 .13605 .13346 .13095 .12851 .12616 .12388
60 .15665 .15358 .15060 .14772 .14494 .14224 .13962 .13709 .13463 .13225
61 .16642 .16324 .16016 .15717 .15428 .15147 .14875 .14611 .14355 .14107
62 .17663 .17333 .17014 .16704 .16404 .16113 .15830 .15556 .15290 .15031
63 .18726 .18385 .18055 .17734 .17423 .17121 .16828 .16544 .16267 .15999
64 .19833 .19481 .19140 .18809 .18487 .18175 .17871 .17576 .17289 .17010
65 .20987 .20624 .20273 .19931 .19598 .19275 .18961 .18656 .18358 .18069
66 .22213 .21840 .21478 .21125 .20783 .20449 .20125 .19809 .19501 .19202
67 .23508 .23125 .22753 .22390 .22037 .21694 .21360 .21034 .20716 .20407
68 .24868 .24476 .24094 .23722 .23359 .23006 .22662 .22327 .22000 .21681
69 .26291 .25889 .25498 .25117 .24745 .24383 .24030 .23685 .23349 .23020
70 .27773 .27364 .26964 .26574 .26194 .25823 .25461 .25107 .24762 .24425
71 .29321 .28904 .28496 .28099 .27710 .27331 .26961 .26599 .26246 .25900
72 .30933 .30508 .30094 .29689 .29294 .28907 .28530 .28160 .27799 .27446
73 .32602 .32171 .31751 .31340 .30938 .30545 .30160 .29784 .29416 .29056
74 .34319 .33884 .33458 .33042 .32634 .32236 .31845 .31463 .31089 .30723
75 .36076 .35637 .35207 .34786 .34374 .33970 .33575 .33188 .32808 .32437
76 .37867 .37425 .36991 .36567 .36151 .35744 .35344 .34953 .34569 .34192
77 .39690 .39245 .38810 .38383 .37964 .37554 .37151 .36756 .36369 .35989
78 .41541 .41096 .40659 .40231 .39811 .39398 .38993 .38596 .38206 .37823
79 .43418 .42973 .42536 .42107 .41686 .41272 .40866 .40467 .40075 .39691
80 .45311 .44868 .44432 .44003 .43582 .43169 .42763 .42363 .41971 .41585
81 .47219 .46777 .46343 .45916 .45497 .45084 .44679 .44280 .43888 .43502
82 .49135 .48696 .48265 .47841 .47424 .47014 .46610 .46213 .45822 .45437
83 .51052 .50618 .50191 .49771 .49357 .48950 .48549 .48154 .47766 .47383
84 .52966 .52537 .52115 .51700 .51291 .50887 .50490 .50099 .49714 .49334
85 .54870 .54448 .54032 .53622 .53218 .52820 .52428 .52041 .51660 .51284
86 .56759 .56344 .55935 .55532 .55135 .54742 .54356 .53974 .53598 .53227
87 .58626 .58219 .57818 .57422 .57031 .56646 .56266 .55891 .55521 .55155
88 .60468 .60070 .59677 .59290 .58907 .58529 .58157 .57788 .57425 .57066
89 .62277 .61888 .61505 .61126 .60753 .60383 .60018 .59658 .59302 .58950
90 .64048 .63670 .63296 .62927 .62563 .62202 .61846 .61494 .61146 .60803
91 .65778 .65411 .65048 .64689 .64334 .63983 .63636 .63293 .62954 .62619
92 .67462 .67106 .66754 .66406 .66061 .65720 .65383 .65050 .64720 .64393
93 .69094 .68749 .68408 .68071 .67737 .67406 .67079 .66756 .66435 .66118
94 .70673 .70340 .70011 .69685 .69362 .69042 .68725 .68412 .68102 .67794
95 .72199 .71878 .71560 .71246 .70934 .70625 .70319 .70016 .69716 .69419
96 .73662 .73353 .73047 .72743 .72443 .72145 .71850 .71557 .71268 .70981
97 .75063 .74766 .74471 .74180 .73890 .73604 .73319 .73038 .72758 .72482
98 .76405 .76120 .75837 .75557 .75279 .75003 .74730 .74459 .74190 .73923
99 .77690 .77417 .77146 .76877 .76610 .76345 .76083 .75822 .75564 .75308
100 .78901 .78639 .78379 .78121 .77866 .77612 .77360 .77110 .76862 .76616
101 .80067 .79816 .79568 .79321 .79076 .78832 .78591 .78351 .78114 .77877
102 .81152 .80912 .80674 .80438 .80203 .79970 .79738 .79508 .79280 .79054
103 .82245 .82016 .81789 .81563 .81339 .81116 .80895 .80676 .80458 .80241
104 .83250 .83031 .82814 .82599 .82384 .82171 .81960 .81750 .81541 .81334
105 .84239 .84030 .83823 .83617 .83412 .83209 .83006 .82806 .82606 .82407
106 .85507 .85311 .85117 .84924 .84733 .84542 .84352 .84164 .83976 .83790
107 .86958 .86779 .86600 .86422 .86246 .86070 .85895 .85721 .85548 .85376
108 .89422 .89272 .89123 .88974 .88826 .88679 .88533 .88386 .88241 .88096
109 .94563 .94484 .94405 .94326 .94248 .94170 .94092 .94014 .93937 .93860
Age X | Ix | Age X | Ix | Age X | Ix |
|---|---|---|---|---|---|
0 | 100000 | 37 | 96921 | 74 | 66882 |
1 | 99305 | 38 | 96767 | 75 | 64561 |
2 | 99255 | 39 | 96600 | 76 | 62091 |
3 | 99222 | 40 | 96419 | 77 | 59476 |
4 | 99197 | 41 | 96223 | 78 | 56721 |
5 | 99176 | 42 | 96010 | 79 | 53833 |
6 | 99158 | 43 | 95782 | 80 | 50819 |
7 | 99140 | 44 | 95535 | 81 | 47694 |
8 | 99124 | 45 | 95268 | 82 | 44475 |
9 | 99110 | 46 | 94981 | 83 | 41181 |
10 | 99097 | 47 | 94670 | 84 | 37837 |
11 | 99085 | 48 | 94335 | 85 | 34471 |
12 | 99073 | 49 | 93975 | 86 | 31114 |
13 | 99057 | 50 | 93591 | 87 | 27799 |
14 | 99033 | 51 | 93180 | 88 | 24564 |
15 | 98998 | 52 | 92741 | 89 | 21443 |
16 | 98950 | 53 | 92270 | 90 | 18472 |
17 | 98891 | 54 | 91762 | 91 | 15685 |
18 | 98822 | 55 | 91211 | 92 | 13111 |
19 | 98745 | 56 | 90607 | 93 | 10773 |
20 | 98664 | 57 | 89947 | 94 | 8690 |
21 | 98577 | 58 | 89225 | 95 | 6871 |
22 | 98485 | 59 | 88441 | 96 | 5315 |
23 | 98390 | 60 | 87595 | 97 | 4016 |
24 | 98295 | 61 | 86681 | 98 | 2959 |
25 | 98202 | 62 | 85691 | 99 | 2122 |
26 | 98111 | 63 | 84620 | 100 | 1477 |
27 | 98022 | 64 | 83465 | 101 | 997 |
28 | 97934 | 65 | 82224 | 102 | 650 |
29 | 97844 | 66 | 80916 | 103 | 410 |
30 | 97750 | 67 | 79530 | 104 | 248 |
31 | 97652 | 68 | 78054 | 105 | 144 |
32 | 97549 | 69 | 76478 | 106 | 81 |
33 | 97441 | 70 | 74794 | 107 | 43 |
34 | 97324 | 71 | 73001 | 108 | 22 |
35 | 97199 | 72 | 71092 | 109 | 11 |
36 | 97065 | 73 | 69056 | 110 | 0 |
(5) Applicability dates. Paragraphs (g)(1) through (4) of this section apply on and after May 1, 2009, and before June 1, 2023.
[T.D. 8540, 59 FR 30100-30179, June 10, 1994; T.D. 8819, 64 FR 23187-23229, Apr. 30, 1999; corrected at 64 FR 33194-33196, June 22, 1999; amended by T.D. 8886, 64 FR 36907-36944, June 12, 2000; T.D. 9448, 74 FR 21438-21518, May 7, 2009; T.D. 9540, 76 FR 49570-49643, Aug. 10, 2011; T.D. 9974, 88 FR 37424-37466, June 7, 2023.]
Editor's Note: Former reg. section 20.2031-7A, was adopted by T.D. 6296, 23 FR 4529, June 24, 1958, as amended by T.D. 7077, 35 FR 18461-18464, Dec. 4, 1970, and T.D. 7955, 49 FR 19975-19998, May 11, 1984.
