§ 20.2031-7A
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 May 1, 1999.
(a) Valuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is before January 1, 1952. Except as otherwise provided in § 20.2031-7(b), if the valuation date of the decedent's gross estate is before January 1, 1952, the present value of annuities, life estates, terms for years, remainders, and reversions is their present value determined under this section. If the valuation of the interest involved is dependent upon the continuation or termination of one or more lives or upon a term certain concurrent with one or more lives, the factor for the present value is computed on the basis of interest at the rate of 4 percent a year, compounded annually, and life contingencies as to each life involved from values that are based on the Actuaries’ or Combined Experience Table of Mortality, as extended. This table and related factors are described in former § 81.10 (as contained in the 26 CFR part 81 edition revised as of April 1, 1958). The present value of an interest measured by a term of years is computed on the basis of interest at the rate of 4 percent a year.
(b) Valuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is after December 31, 1951, and before January 1, 1971. Except as otherwise provided in § 20.2031-7(b), if the valuation date for the decedent's gross estate is after December 31, 1951, and before January 1, 1971, the present value of annuities, life estates, terms of years, remainders, and reversions is their present value determined under this section. If the valuation of the interest involved is dependent upon the continuation or termination of one or more lives, or upon a term certain concurrent with one or more lives, the factor for the present value is computed on the basis of interest at the rate of 31/2 percent a year, compounded annually, and life contingencies as to each life involved are taken from U.S. Life Table 38. This table and related factors are set forth in former § 20.2031-7 (as contained in the 26 CFR part 20 edition revised as of April 1, 1984). Special factors involving one and two lives may be found in or computed with the use of tables contained in the publication entitled “Actuarial Values for Estate and Gift Tax,” Internal Revenue Service Publication Number 11 (Rev. 5-59). This publication is no longer available for purchase from the Superintendent of Documents. However, it may be obtained by requesting a copy from: CC:DOM:CORP:T:R (IRS Publication 11), room 5228, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. The present value of an interest measured by a term of years is computed on the basis of interest at the rate of 31/2 percent a year.
(c) Valuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is after December 31, 1970, and before December 1, 1983. Except as otherwise provided in § 20.2031-7(b), if the valuation date of the decedent's gross estate is after December 31, 1970, and before December 1, 1983, the present value of annuities, life estates, terms of years, remainders, and reversions is their present value determined under this section. If the valuation of the interest involved is dependent upon the continuation of or termination of one or more lives or upon a term certain concurrent with one or more lives, the factor for the present value is computed on the basis of interest at the rate of 6 percent a year, compounded annually, and life contingencies are determined as to each male and female life involved, from values that are set forth in Table LN. Table LN contains values that are taken from the life table for total males and the life table for total females appearing as Tables 2 and 3, respectively, in United States Life Tables: 1959- 1960, published by the Department of Health and Human Services, Public Health Service. Table LN and related factors are set forth in former § 20.2031-10 (as contained in the 26 CFR part 20 edition revised as of April 1, 1994). Special factors involving one and two lives may be found in or computed with the use of tables contained in Internal Revenue Service Publication 723, “Actuarial Values I: Valuation of Last Survivor Charitable Remainders,” (12-70), and Internal Revenue Service Publication 723A, “Actuarial Values II: Factors at 6 Percent Involving One and Two Lives,” (12-70). These publications are no longer available for purchase from the Superintendent of Documents. However, a copy of each may be obtained from: CC:DOM:CORP:T:R (IRS Publication 723/723A), room 5228, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044.
(d) Valuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is after November 30, 1983, and before May 1, 1989—(1) In general. (i) Except as otherwise provided in § 20.2031-7(b), if the decedent died after November 30, 1983, and the valuation date for the gross estate is before May 1, 1989, the fair market value of annuities, life estates, terms of years, remainders, and reversions is their present value determined under this section. If the decedent died after November 30, 1983, and before August 9, 1984, or, in cases where the valuation date of the decedent's gross estate is before May 1, 1989, if, on December 1, 1983, the decedent was mentally incompetent so that the disposition of the decedent's property could not be changed, and the decedent died on or after December 1, 1983, without having regained competency to dispose of the decedent's property, or if the decedent died within 90 days of the date on which the decedent first regained competency, the fair market value of annuities, life estates, terms for years, remainders, and reversions included in the gross estate of such decedent is their present value determined under either this section or § 20.2031-7A(c), at the option of the taxpayer. The value of annuities issued by companies regularly engaged in their sale, and of insurance policies on the lives of persons other than the decedent, is determined under § 20.2031-8. The fair market value of a remainder interest in a charitable remainder unitrust, as defined in § 1.664-3 of this chapter, is its present value determined under § 1.664-4 of this chapter. The fair market value of a life interest or term for years in a charitable remainder unitrust is the fair market value of the property as of the date of valuation less the fair market value of the remainder interest on such date determined under § 1.664-4 of this chapter. The fair market value of the interests in a pooled income fund, as defined in § 1.642(c)-5 of this chapter, is their value determined under § 1.642(c)-6 of this chapter.
(ii) The present value of an annuity, life estate, remainder, or reversion determined under this section which is dependent on the continuation or termination of the life of one person is computed by the use of Table A in paragraph (d)(6) of this section. The present value of an annuity, term for years, remainder, or reversion dependent on a term certain is computed by the use of Table B in paragraph (d)(6) of this section. If the interest to be valued is dependent upon more than one life or there is a term certain concurrent with one or more lives, see paragraph (d)(5) of this section. For purposes of the computations described in this section, the age of a person is to be taken as the age of that person at his or her nearest birthday.
(iii) In all examples set forth in this section, the decedent is assumed to have died on or after August 9, 1984, with the valuation date of the decedent's gross estate before May 1, 1989, and to have been competent to change the disposition of the property on December 1, 1983.
(2) Annuities. (i) If an annuity is payable annually at the end of each year during the life of an individual (as for example if the first payment is due one year after the decedent's death), the amount payable annually is multiplied by the figure in column 2 of Table A opposite the number of years in coumn 1 nearest the age of the individual whose life measures the duration of the annuity. If the annuity is payable annually at the end of each of year for a definite number of years, the amount payable annually is multiplied by the figure in column 2 of Table B opposite the number of years in column 1 representing the duration of the annuity. The application of this paragraph (d)(2)(i) may be illustrated by the following examples:
Example (1).
The decedent received, under the terms of the decedent's father's will an annuity of $10,000 a year payable annually for the life of the decedent's elder brother. At the time the decedent died, an annual payment had just been made. The brother at the decedent's death was 40 years eight months old. By reference to Table A, the figure in column 2 opposite 41 years, the number nearest to the brother's actual age, is found to be 9.1030. The present value of the annuity at the date of the decedent's death is, therefore, $91,030 ($10,000×9.1030).
Example (2).
The decedent was entitled to receive an annuity of $10,000 a year payable annually throughout a term certain. At the time the decedent died, the annual payment had just been made and five more annual payments were still to be made. By reference to Table B, it is found that the figure in column 2 opposite five years is 3.7908. The present value of the annuity is, therefore, $37,908 ($10,000×3.7808).
(ii) If an annuity is payable at the end of semiannual, quarterly, monthly, or weekly periods during the life of an individual (as for example if the first payment is due one month after the decedent's death), the aggregate amount to be paid within a year is first multiplied by the figure in column 2 of Table A opposite the number of years in column 1 nearest the age of the individual whose life measures the duration of the annuity. The product so obtained is then multiplied by whichever of the following factors is appropriate:
1.0244for semiannual payments,
1.0368for quarterly payments,
1.0450for monthly payments,
1.0482for weekly payments.
If the annuity is payable at the end of semiannual, quarterly, monthly, or weekly periods for a definite number of years, the aggregate amount to be paid within a year is first multiplied by the figure in column 2 of Table B opposite the number of years in column 1 representing the duration of the annuity. The product so obtained is then multiplied by whichever of the above factors is appropriate. The application of this paragraph (d)(2)(ii) may be illustrated by the following example:
Example.
The facts are the same as those contained in example (1) set forth in paragraph (d)(2)(i) of this section, except that the annuity is payable semiannually. The aggregate annual amount, $10,000, is multiplied by the factor 9.1030 and the product multiplied by 1.0244. The present value of the annuity at the date of the decedent's death is, therefore, $93,251.13 ($10,000×9.1030×1.0244).
(iii)(A) If the first payment of an annuity for the life of an individual is due at the beginning of the annual or other payment period rather than at the end (as for example if the first payment is to be made immediately after the decedent's death), the value of the annuity is the sum of (A) the first payment plus (B) the present value of a similar annuity, the first payment of which is not to be made until the end of the payment period, determined as provided in paragraphs (d)(2)(i) or (ii) of this section. the application of this paragraph (d)(2)(iii)(A) may be illustrated by the following example:
Example.
The decedent was entitled to receive an annuity of $50 a month during the life of another person. The decedent died on the date the payment was due. At the date of the decedent's death, the person whose life measures the duration of the annuity was 50 years of age. The value of the annuity at the date of the decedent's death is $50 plus the product of $50×12×8.4743 (see Table A)×1.0450 (See paragraph (d)(2)(ii) of this section). That is $50 plus $5,313.39, or $5,363.39.
(B) If the first payment of an annuity for a definite number of years is due at the beginning of the annual or other payment period, the applicable factor is the product of the factor shown in Table B multiplied by whichever of the following factors is appropriate:
1.1000for annual payments,
1.0744for semiannual payments,
1.0618for quarterly payments,
1.0534for monthly payments,
1.0502for weekly payments.
The application of this paragraph (d)(2)(iii)(B) may be illustrated by the following example:
Example.
The decedent was the beneficiary of an annuity of $50 a month. On the day a payment was due, the decedent died. There were 300 payments to be made, including the payment due. The value of the annuity as of the date of decedent's death is the product of $50×12×9.0770 (see Table B)×1.0534, or $5,737.03.
(3) Life estates and terms for years. If the interest to be valued is the right of a person for his or her life, or for the life of another person, to receive the income of certain property or to use nonincome-producing property, the value of the interest is the value of the property multiplied by the figure in column 3 of Table A opposite the number of years nearest to the actual age of the measuring life. If the interest to be valued is the right to receive income of property or to use nonincome-producing property for a term of years, column 3 of Table B is used. The application of this paragraph (d)(3) may be illustrated by the following example:
Example.
The decedent or the decedent's estate was entitled to receive the income from a fund of $50,000 during the life of the decedent's elder brother. Upon the brother's death, the remainder is to go to B. The brother was 31 years, five months old at the time of decedent's death. By reference to Table A the figure in column 3 opposite 31 years is found to be 0.95254. The present value of the decedent's interest is, therefore, $47,627 ($50,000×0.95254).
(4) Remainders or reversionary interests. If a decedent had, at the time of the decedent's death, a remainder or a reversionary interest in property to take effect after an estate for the life of another, the present value of the decedent's interest is obtained by multiplying the value of the property by the figure in column 4 of Table A opposite the number of years nearest to the actual age of the person whose life measures the preceding estate. If the remainder or reversion is to take effect at the end of the term for years, column 4 of Table B is used. The application of this paragraph (d)(4) may be illustrated by the following example:
Example.
The decedent was entitled to receive certain property worth $50,000 upon the death of the decedent's elder sister, to whom the income was bequeathed for life. At the time of the decedent's death, the elder sister was 31 years five months old. By reference to Table A the figure in column 4 opposite 31 years is found to be .04746. The present value of the remainder interest at the date of the decedent's death is, therefore, $2,373 ($50,000×.04746).
(5) Actuarial computations by the Internal Revenue Service. If the valuation of the interest involved is dependent upon the continuation or the termination of more than one life or upon a term certain concurrent with one or more lives a special factor must be used. The factor is to be computed on the basis of interest at the rate of 10 percent a year, compounded annually, and life contingencies determined, as to each person involved, from the values of lx that are set forth in column 2 of Table LN of paragraph (d)(6). Table LN contains values of lx taken from the life table for the total population appearing as Table 1 of United States Life Tables: 1969-71, published by the Department of Health and Human Services, Public Health Service. Many special factors involving one and two lives may be found in or computed with the use of the tables contained in Internal Revenue Service Publication 723E, “Actuarial Values II: Factors at 10 Percent Involving One and Two Lives,” (12-83). This publication is no longer available for purchase from the Superintendent of Documents. However, it may be obtained by requesting a copy from: CC:DOM:CORP:T:R (IRS Publication 723E), room 5228, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. However, if a special factor is required in the case of an actual decedent, the Commissioner will furnish the factor to the executor upon request. The request must be accompanied by a statement of the date of birth of each person, the duration of whose life may affect the value of the interest, and by copies of the relevant instruments. Special factors are not furnished for prospective transfers.
(6) Tables. The following tables shall be used in the application of the provisions of this section:
Table A—Single Life, Unisex, 10 Percent—Table Showing the Present Worth of an Annuity, of a Life Estate, and a Remainder Interest—Applicable for Transfers After November 30, 1983, and Before May 1, 1989
(1) Age
(2) Annuity
(3) Life estate
(4) Remainder
0
9.7188
.97188
.02812
1
9.8988
.98988
.01012
2
9.9017
.99017
.00983
3
9.9008
.99008
.00992
4
9.8981
.98981
.01019
5
9.8938
.98938
.01062
6
9.8884
.98884
.01116
7
9.8822
.98822
.01178
8
9.8748
.98748
.01252
9
9.8663
.98663
.01337
10
9.8565
.98565
.01435
11
9.8453
.98453
.01547
12
9.8329
.98329
.01671
13
9.8198
.98198
.01802
14
9.8066
.98066
.01934
15
9.7937
.97937
.02063
16
9.7815
.97815
.02185
17
9.7700
.97700
.02300
18
9.7590
.97590
.02410
19
9.7480
.97480
.02520
20
9.7365
.97365
.02635
21
9.7245
.97245
.02755
22
9.7120
.97120
.02880
23
9.6986
.96986
.03014
24
9.6841
.96841
.03159
25
9.6678
.96678
.03322
26
9.6495
.96495
.03505
27
9.6290
.96290
.03710
28
9.6062
.96062
.03938
29
9.5813
.95813
.04187
30
9.5543
.95543
.04457
31
9.5254
.95254
.04746
32
9.4942
.94942
.05058
33
9.4608
.94608
.05392
34
9.4250
.94250
.05750
35
9.3868
.93868
.06132
36
9.3460
.93460
.06540
37
9.3026
.93026
.06974
38
9.2567
.92567
.07433
39
9.2083
.92083
.07917
40
9.1571
.91571
.08429
41
9.1030
.91030
.08970
42
9.0457
.90457
.09543
43
8.9855
.89855
.10145
44
8.9221
.89221
.10779
45
8.8558
.88558
.11442
46
8.7863
.87863
.12137
47
8.7137
.87137
.12863
48
8.6374
.86374
.13626
49
8.5578
.85578
.14422
50
8.4743
.84743
.15257
51
8.3874
.83874
.16126
52
8.2969
.82969
.17031
53
8.2028
.82028
.17972
54
8.1054
.81054
.18946
55
8.0046
.80046
.19954
56
7.9006
.79006
.20994
57
7.7931
.77931
.22069
58
7.6822
.76822
.23178
59
7.5675
.75675
.24325
60
7.4491
.74491
.25509
61
7.3267
.73267
.26733
62
7.2002
.72002
.27998
63
7.0696
.70696
.29304
64
6.9352
.69352
.30648
65
6.7970
.67970
.32030
66
6.6551
.66551
.33449
67
6.5098
.65098
.34902
68
6.3610
.63610
.36390
69
6.2086
.62086
.37914
70
6.0522
.60522
.39478
71
5.8914
.58914
.41086
72
5.7261
.57261
.42739
73
5.5571
.55571
.44429
74
5.3862
.53862
.46138
75
5.2149
.52149
.47851
76
5.0441
.50441
.49559
77
4.8742
.48742
.51258
78
4.7049
.47049
.52951
79
4.5357
.45357
.54643
80
4.3659
.43659
.56341
81
4.1967
.41967
.58033
82
4.0295
.40295
.59705
83
3.8642
.38642
.61358
84
3.6998
.36998
.63002
85
3.5359
.35359
.64641
86
3.3764
.33764
.66236
87
3.2262
.32262
.67738
88
3.0859
.30859
.69141
89
2.9526
.29526
.70474
90
2.8221
.28221
.71779
91
2.6955
.26955
.73045
92
2.5771
.25771
.74229
93
2.4692
.24692
.75308
94
2.3728
.23728
.76272
95
2.2887
.22887
.77113
96
2.2181
.22181
.77819
97
2.1550
.21550
.78450
98
2.1000
.21000
.79000
99
2.0486
.20486
.79514
100
1.9975
.19975
.80025
101
1.9532
.19532
.80468
102
1.9054
.19054
.80946
103
1.8437
.18437
.81563
104
1.7856
.17856
.82144
105
1.6962
.16962
.83038
106
1.5488
.15488
.84512
107
1.3409
.13409
.86591
108
1.0068
.10068
.89932
109
.4545
.04545
.95455
Table B—Term Certain, Unisex, 10 Percent—Table Showing the Present Worth of an Annuity for a Term Certain, of an Income Interest for a Term Certain, and of a Remainder Interest Postponed for a Term Certain—Applicable for Transfers After November 30, 1983, and before May 1, 1989
(1) Number of years
(2) Annuity
(3) Term certain
(4) Remainder
1
.9091
.090909
.909091
2
1.7355
.173554
.826446
3
2.4869
.248685
.751315
4
3.1699
.316987
.683013
5
3.7908
.379079
.620921
6
4.3553
.435526
.564474
7
4.8684
.486842
.513158
8
5.3349
.533493
.466507
9
5.7590
.575902
.424098
10
6.1446
.614457
.385543
11
6.4951
.649506
.350494
12
6.8137
.681369
.318631
13
7.1034
.710336
.289664
14
7.3667
.736669
.263331
15
7.6061
.760608
.239392
16
7.8237
.782371
.217629
17
8.0216
.802155
.197845
18
8.2014
.820141
.179859
19
8.3649
.836492
.163508
20
8.5136
.851356
.148644
21
8.6487
.864869
.135131
22
8.7715
.877154
.122846
23
8.8832
.888322
.111678
24
8.9847
.898474
.101526
25
9.0770
.907704
.092296
26
9.1609
.916095
.083905
27
9.2372
.923722
.076278
28
9.3066
.930657
.069343
29
9.3696
.936961
.063039
30
9.4269
.942691
.057309
31
9.4790
.947901
.052099
32
9.5264
.952638
.047362
33
9.5694
.956943
.043057
34
9.6086
.960857
.039143
35
9.6442
.964416
.035584
36
9.6765
.967651
.032349
37
9.7059
.970592
.029408
38
9.7327
.973265
.026735
39
9.7570
.975696
.024304
40
9.7791
.977905
.022095
41
9.7991
.979914
.020086
42
9.8174
.981740
.018260
43
9.8340
.983400
.016600
44
9.8491
.984909
.015091
45
9.8628
.986281
.013719
46
9.8753
.987528
.012472
47
9.8866
.988662
.011338
48
9.8969
.989693
.010307
49
9.9063
.990630
.009370
50
9.9140
.991481
.008519
51
9.9226
.992256
.007744
52
9.9296
.992960
.007040
53
9.9360
.993600
.006400
54
9.9418
.994182
.005818
55
9.9471
.994711
.005289
56
9.9519
.995191
.004809
57
9.9563
.995629
.004371
58
9.9603
.996026
.003974
59
9.9639
.996387
.003613
60
9.9672
.996716
.003284
Table LN—Applicable for Transfers After November 30, 1983, and Before May 1, 1989
(1) Age X
(2) lx
0
100,000
1
97,998
2
97,876
3
97,792
4
97,724
5
97,668
6
97,619
7
97,573
8
97,531
9
97,494
10
97,460
11
97,430
12
97,401
13
97,367
14
97,322
15
97,261
16
97,181
17
97,083
18
96,970
19
96,846
20
96,716
21
96,580
22
96,438
23
96,292
24
96,145
25
96,000
26
95,859
27
95,721
28
95,586
29
95,448
30
95,307
31
95,158
32
95,003
33
94,840
34
94,666
35
94,482
36
94,285
37
94,073
38
93,843
39
93,593
40
93,322
41
93,028
42
92,712
43
92,368
44
91,995
45
91,587
46
91,144
47
90,662
48
90,142
49
89,579
50
88,972
51
88,315
52
87,605
53
86,838
54
86,007
55
85,110
56
84,142
57
83,103
58
81,988
59
80,798
60
79,529
61
78,181
62
76,751
63
75,236
64
73,631
65
71,933
66
70,139
67
68,246
68
66,254
69
64,166
70
61,984
71
59,715
72
57,360
73
54,913
74
52,363
75
49,705
76
46,946
77
44,101
78
41,192
79
38,245
80
35,285
81
32,323
82
29,375
83
26,469
84
23,638
85
20,908
86
18,282
87
15,769
88
13,407
89
11,240
90
9,297
91
7,577
92
6,070
93
4,773
94
3,682
95
2,786
96
2,068
97
1,511
98
1,087
99
772
100
542
101
375
102
257
103
175
104
117
105
78
106
52
107
34
108
22
109
14
110
0
(e) Valuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is after April 30,1989, and before May 1, 1999—(1) In general. Except as otherwise provided in § 20.2031-7(b) and § 20.7520-3(b) (pertaining to certain limitations on the use of prescribed tables), if the valuation date for the gross estate of the decedent is after April 30, 1989, and before May 1, 1999, the fair market value of annuities, life estates, terms of years, remainders, and reversionary interests is the present value of the interests determined by use of standard or special section 7520 actuarial factors and the valuation methodology described in § 20.2031-7(d). These factors are derived by using the appropriate section 7520 interest rate and, if applicable, the mortality component for the valuation date of the interest that is being valued. See §§ 20.7520-1 through 20.7520-4. See paragraph (e)(4) of this section for determination of the appropriate table for use in valuing these interests.
(2) Transitional rule. (i) If the valuation date is after April 30, 1989, and before June 10, 1994, a taxpayer can rely on Notice 89-24 (1989-1 C.B. 660), or Notice 89-60 (1989-1 C.B. 700 ). See § 601.601(d)(2)(ii)(b) of this chapter.
(ii) If a decedent dies after April 30, 1989, and if on May 1, 1989, the decedent was mentally incompetent so that the disposition of the decedent's property could not be changed, and the decedent dies without having regained competency to dispose of the decedent's property or dies within 90 days of the date on which the decedent first regains competency, the fair market value of annuities, life estates, terms for years, remainders, and reversions included in the gross estate of the decedent is their present value determined either under this section or under the corresponding section applicable at the time the decedent became mentally incompetent, at the option of the decedent's executor. For example, see paragraph (d) of this section.
(3) Publications and actuarial computations by the Internal Revenue Service. Many standard actuarial factors not included in paragraph (e)(4) of this section or in § 20.2031-7(d)(6) are included in Internal Revenue Service Publication 1457, “Actuarial Values, Alpha Volume,” (8-89). Publication 1457 also includes examples that illustrate how to compute many special factors for more unusual situations. Publication 1457 is no longer available for purchase from the Superintendent of Documents, United States Government Printing Office, Washington, DC 20402. However, pertinent factors in this publication may be obtained from: CC:DOM:CORP:R (IRS Publication 1457), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. If a special factor is required in the case of an actual decedent, the Internal Revenue Service may furnish the factor to the executor upon a request for a ruling. The request for a ruling must be accompanied by a recitation of the facts including a statement of the date of birth for each measuring life, the date of the decedent's death, any other applicable dates, and a copy of the will, trust, or other relevant documents. A request for a ruling must comply with the instructions for requesting a ruling published periodically in the Internal Revenue Bulletin (see §§ 601.201 and 601.601(d)(2)(ii)(b) of this chapter) and include payment of the required user fee.
(4) Actuarial tables. Except as provided in § 20.7520-3(b) (pertaining to certain limitations on the use of prescribed tables), Life Table 80CNSMT and Table S (Single life remainder factors applicable where the valuation date is after April 30, 1989, and before May 1, 1999), contained in this paragraph (e)(4), and Table B, Table J, and Table K set forth in § 20.2031-7(d)(6) must be used in the application of the provisions of this section when the section 7520 interest rate component is between 4.2 and 14 percent. Table S and Table 80CNSMT are as follows:
Table S—Based on Life Table 80CNSMT Single Life Remainder Factors
[Applicable After April 30, 1989, and Before May 1, 1999]
Age
Interest rate
4.2%
4.4%
4.6%
4.8%
5.0%
5.2%
5.4%
5.6%
5.8%
6.0%
0
.07389
.06749
.06188
.05695
.05261
.04879
.04541
.04243
.03978
.03744
1
.06494
.05832
.05250
.04738
.04287
.03889
.03537
.03226
.02950
.02705
2
.06678
.05999
.05401
.04874
.04410
.03999
.03636
.03314
.03028
.02773
3
.06897
.06200
.05587
.05045
.04567
.04143
.03768
.03435
.03139
.02875
4
.07139
.06425
.05796
.05239
.04746
.04310
.03922
.03578
.03271
.02998
5
.07401
.06669
.06023
.05451
.04944
.04494
.04094
.03738
.03421
.03137
6
.07677
.06928
.06265
.05677
.05156
.04692
.04279
.03911
.03583
.03289
7
.07968
.07201
.06521
.05918
.05381
.04903
.04477
.04097
.03757
.03453
8
.08274
.07489
.06792
.06172
.05621
.05129
.04689
.04297
.03945
.03630
9
.08597
.07794
.07079
.06443
.05876
.05370
.04917
.04511
.04148
.03821
10
.08936
.08115
.07383
.06730
.06147
.05626
.05159
.04741
.04365
.04027
11
.09293
.08453
.07704
.07035
.06436
.05900
.05419
.04988
.04599
.04250
12
.09666
.08807
.08040
.07354
.06739
.06188
.05693
.05248
.04847
.04486
13
.10049
.09172
.08387
.07684
.07053
.06487
.05977
.05518
.05104
.04731
14
.10437
.09541
.08738
.08017
.07370
.06788
.06263
.05791
.05364
.04978
15
.10827
.09912
.09090
.08352
.07688
.07090
.06551
.06064
.05623
.05225
16
.11220
.10285
.09445
.08689
.08008
.07394
.06839
.06337
.05883
.05472
17
.11615
.10661
.09802
.09028
.08330
.07699
.07129
.06612
.06144
.05719
18
.12017
.11043
.10165
.09373
.08656
.08009
.07422
.06890
.06408
.05969
19
.12428
.11434
.10537
.09726
.08992
.08327
.07724
.07177
.06679
.06226
20
.12850
.11836
.10919
.10089
.09337
.08654
.08035
.07471
.06959
.06492
21
.13282
.12248
.11311
.10462
.09692
.08991
.08355
.07775
.07247
.06765
22
.13728
.12673
.11717
.10848
.10059
.09341
.08686
.08090
.07546
.07049
23
.14188
.13113
.12136
.11248
.10440
.09703
.09032
.08418
.07858
.07345
24
.14667
.13572
.12575
.11667
.10839
.10084
.09395
.08764
.08187
.07659
25
.15167
.14051
.13034
.12106
.11259
.10486
.09778
.09130
.08536
.07991
26
.15690
.14554
.13517
.12569
.11703
.10910
.10184
.09518
.08907
.08346
27
.16237
.15081
.14024
.13056
.12171
.11359
.10614
.09930
.09302
.08724
28
.16808
.15632
.14555
.13567
.12662
.11831
.11068
.10366
.09720
.09125
29
.17404
.16208
.15110
.14104
.13179
.12329
.11547
.10827
.10163
.09551
30
.18025
.16808
.15692
.14665
.13721
.12852
.12051
.11313
.10631
.10002
31
.18672
.17436
.16300
.15255
.14291
.13403
.12584
.11827
.11127
.10480
32
.19344
.18090
.16935
.15870
.14888
.13980
.13142
.12367
.11650
.10985
33
.20044
.18772
.17598
.16514
.15513
.14587
.13730
.12936
.12201
.11519
34
.20770
.19480
.18287
.17185
.16165
.15221
.14345
.13533
.12780
.12080
35
.21522
.20215
.19005
.17884
.16846
.15883
.14989
.14159
.13388
.12670
36
.22299
.20974
.19747
.18609
.17552
.16571
.15660
.14812
.14022
.13287
37
.23101
.21760
.20516
.19360
.18286
.17288
.16358
.15492
.14685
.13933
38
.23928
.22572
.21311
.20139
.19048
.18032
.17085
.16201
.15377
.14607
39
.24780
.23409
.22133
.20945
.19837
.18804
.17840
.16939
.16097
.15310
40
.25658
.24273
.22982
.21778
.20654
.19605
.18624
.17706
.16847
.16043
41
.26560
.25163
.23858
.22639
.21499
.20434
.19436
.18502
.17627
.16806
42
.27486
.26076
.24758
.23525
.22370
.21289
.20276
.19326
.18434
.17597
43
.28435
.27013
.25683
.24436
.23268
.22172
.21143
.20177
.19270
.18416
44
.29407
.27975
.26633
.25373
.24191
.23081
.22038
.21057
.20134
.19265
45
.30402
.28961
.27608
.26337
.25142
.24019
.22962
.21966
.21028
.20144
46
.31420
.29970
.28608
.27326
.26120
.24983
.23913
.22904
.21951
.21053
47
.32460
.31004
.29632
.28341
.27123
.25975
.24892
.23870
.22904
.21991
48
.33521
.32058
.30679
.29379
.28151
.26992
.25897
.24862
.23883
.22957
49
.34599
.33132
.31746
.30438
.29201
.28032
.26926
.25879
.24888
.23949
50
.35695
.34224
.32833
.31518
.30273
.29094
.27978
.26921
.25918
.24966
51
.36809
.35335
.33940
.32619
.31367
.30180
.29055
.27987
.26973
.26010
52
.37944
.36468
.35070
.33744
.32486
.31292
.30158
.29081
.28057
.27083
53
.39098
.37622
.36222
.34892
.33629
.32429
.31288
.30203
.29170
.28186
54
.40269
.38794
.37393
.36062
.34795
.33590
.32442
.31349
.30308
.29316
55
.41457
.39985
.38585
.37252
.35983
.34774
.33621
.32522
.31474
.30473
56
.42662
.41194
.39796
.38464
.37193
.35981
.34824
.33720
.32666
.31658
57
.43884
.42422
.41028
.39697
.38426
.37213
.36053
.34945
.33885
.32872
58
.45123
.43668
.42279
.40951
.39682
.38468
.37307
.36196
.35132
.34114
59
.46377
.44931
.43547
.42224
.40958
.39745
.38584
.37471
.36405
.35383
60
.47643
.46206
.44830
.43513
.42250
.41040
.39880
.38767
.37699
.36674
61
.48916
.47491
.46124
.44814
.43556
.42350
.41192
.40080
.39012
.37985
62
.50196
.48783
.47427
.46124
.44874
.43672
.42518
.41408
.40340
.39314
63
.51480
.50081
.48736
.47444
.46201
.45006
.43856
.42749
.41684
.40658
64
.52770
.51386
.50054
.48773
.47540
.46352
.45208
.44105
.43043
.42019
65
.54069
.52701
.51384
.50115
.48892
.47713
.46577
.45480
.44422
.43401
66
.55378
.54029
.52727
.51472
.50262
.49093
.47965
.46876
.45824
.44808
67
.56697
.55368
.54084
.52845
.51648
.50491
.49373
.48293
.47248
.46238
68
.58026
.56717
.55453
.54231
.53049
.51905
.50800
.49729
.48694
.47691
69
.59358
.58072
.56828
.55624
.54459
.53330
.52238
.51179
.50154
.49160
70
.60689
.59427
.58205
.57021
.55874
.54762
.53683
.52638
.51624
.50641
71
.62014
.60778
.59578
.58415
.57287
.56193
.55131
.54100
.53099
.52126
72
.63334
.62123
.60948
.59808
.58700
.57624
.56579
.55563
.54577
.53617
73
.64648
.63465
.62315
.61198
.60112
.59056
.58029
.57030
.56059
.55113
74
.65961
.64806
.63682
.62590
.61527
.60492
.59485
.58504
.57550
.56620
75
.67274
.66149
.65054
.63987
.62948
.61936
.60950
.59990
.59053
.58140
76
.68589
.67495
.66429
.65390
.64377
.63390
.62427
.61487
.60570
.59676
77
.69903
.68841
.67806
.66796
.65811
.64849
.63910
.62993
.62097
.61223
78
.71209
.70182
.69179
.68199
.67242
.66307
.65393
.64501
.63628
.62775
79
.72500
.71507
.70537
.69588
.68660
.67754
.66867
.65999
.65151
.64321
80
.73768
.72809
.71872
.70955
.70058
.69180
.68320
.67479
.66655
.65849
81
.75001
.74077
.73173
.72288
.71422
.70573
.69741
.68926
.68128
.67345
82
.76195
.75306
.74435
.73582
.72746
.71926
.71123
.70335
.69562
.68804
83
.77346
.76491
.75654
.74832
.74026
.73236
.72460
.71699
.70952
.70219
84
.78456
.77636
.76831
.76041
.75265
.74503
.73756
.73021
.72300
.71592
85
.79530
.78743
.77971
.77212
.76466
.75733
.75014
.74306
.73611
.72928
86
.80560
.79806
.79065
.78337
.77621
.76917
.76225
.75544
.74875
.74216
87
.81535
.80813
.80103
.79404
.78717
.78041
.77375
.76720
.76076
.75442
88
.82462
.81771
.81090
.80420
.79760
.79111
.78472
.77842
.77223
.76612
89
.83356
.82694
.82043
.81401
.80769
.80147
.79533
.78929
.78334
.77747
90
.84225
.83593
.82971
.82357
.81753
.81157
.80570
.79991
.79420
.78857
91
.85058
.84455
.83861
.83276
.82698
.82129
.81567
.81013
.80466
.79927
92
.85838
.85263
.84696
.84137
.83585
.83040
.82503
.81973
.81449
.80933
93
.86557
.86009
.85467
.84932
.84405
.83884
.83370
.82862
.82360
.81865
94
.87212
.86687
.86169
.85657
.85152
.84653
.84160
.83673
.83192
.82717
95
.87801
.87298
.86801
.86310
.85825
.85345
.84872
.84404
.83941
.83484
96
.88322
.87838
.87360
.86888
.86420
.85959
.85502
.85051
.84605
.84165
97
.88795
.88328
.87867
.87411
.86961
.86515
.86074
.85639
.85208
.84782
98
.89220
.88769
.88323
.87883
.87447
.87016
.86589
.86167
.85750
.85337
99
.89612
.89176
.88745
.88318
.87895
.87478
.87064
.86656
.86251
.85850
100
.89977
.89555
.89136
.88722
.88313
.87908
.87506
.87109
.86716
.86327
101
.90326
.89917
.89511
.89110
.88712
.88318
.87929
.87543
.87161
.86783
102
.90690
.90294
.89901
.89513
.89128
.88746
.88369
.87995
.87624
.87257
103
.91076
.90694
.90315
.89940
.89569
.89200
.88835
.88474
.88116
.87760
104
.91504
.91138
.90775
.90415
.90058
.89704
.89354
.89006
.88661
.88319
105
.92027
.91681
.91337
.90996
.90658
.90322
.89989
.89659
.89331
.89006
106
.92763
.92445
.92130
.91816
.91506
.91197
.90890
.90586
.90284
.89983
107
.93799
.93523
.93249
.92977
.92707
.92438
.92170
.91905
.91641
.91378
108
.95429
.95223
.95018
.94814
.94611
.94409
.94208
.94008
.93809
.93611
109
.97985
.97893
.97801
.97710
.97619
.97529
.97438
.97348
.97259
.97170
Table S—Based on Life Table 80CNSMT Single Life Remainder Factors
[Applicable After April 30, 1989, and Before May 1, 1999]
Age
Interest rate
6.2%
6.4%
6.6%
6.8%
7.0%
7.2%
7.4%
7.6%
7.8%
8.0%
0
.03535
.03349
.03183
.03035
.02902
.02783
.02676
.02579
.02492
.02413
1
.02486
.02292
.02119
.01963
.01824
.01699
.01587
.01486
.01395
.01312
2
.02547
.02345
.02164
.02002
.01857
.01727
.01609
.01504
.01408
.01321
3
.02640
.02429
.02241
.02073
.01921
.01785
.01662
.01552
.01451
.01361
4
.02753
.02535
.02339
.02163
.02005
.01863
.01735
.01619
.01514
.01418
5
.02883
.02656
.02453
.02269
.02105
.01956
.01822
.01700
.01590
.01490
6
.03026
.02790
.02578
.02387
.02215
.02060
.01919
.01792
.01677
.01572
7
.03180
.02935
.02714
.02515
.02336
.02174
.02027
.01894
.01773
.01664
8
.03347
.03092
.02863
.02656
.02469
.02300
.02146
.02007
.01881
.01766
9
.03528
.03263
.03025
.02810
.02615
.02438
.02278
.02133
.02000
.01880
10
.03723
.03449
.03201
.02977
.02774
.02590
.02423
.02271
.02133
.02006
11
.03935
.03650
.03393
.03160
.02949
.02757
.02583
.02424
.02279
.02147
12
.04160
.03865
.03598
.03356
.03136
.02936
.02755
.02589
.02438
.02299
13
.04394
.04088
.03811
.03560
.03331
.03123
.02934
.02761
.02603
.02458
14
.04629
.04312
.04025
.03764
.03527
.03311
.03113
.02933
.02768
.02617
15
.04864
.04536
.04238
.03968
.03721
.03496
.03290
.03103
.02930
.02773
16
.05099
.04759
.04451
.04170
.03913
.03679
.03466
.03270
.03090
.02926
17
.05333
.04982
.04662
.04370
.04104
.03861
.03638
.03434
.03247
.03075
18
.05570
.05207
.04875
.04573
.04296
.04044
.03812
.03599
.03404
.03225
19
.05814
.05438
.05095
.04781
.04494
.04231
.03990
.03769
.03565
.03378
20
.06065
.05677
.05321
.04996
.04698
.04424
.04173
.03943
.03731
.03535
21
.06325
.05922
.05554
.05217
.04907
.04623
.04362
.04122
.03901
.03697
22
.06594
.06178
.05797
.05447
.05126
.04831
.04559
.04309
.04078
.03865
23
.06876
.06446
.06051
.05688
.05355
.05048
.04766
.04505
.04265
.04042
24
.07174
.06729
.06321
.05945
.05599
.05281
.04987
.04715
.04465
.04233
25
.07491
.07031
.06609
.06219
.05861
.05530
.05224
.04941
.04680
.04438
26
.07830
.07355
.06918
.06515
.06142
.05799
.05481
.05187
.04915
.04662
27
.08192
.07702
.07250
.06832
.06446
.06090
.05759
.05454
.05170
.04906
28
.08577
.08071
.07603
.07171
.06772
.06402
.06059
.05740
.05445
.05170
29
.08986
.08464
.07981
.07534
.07120
.06736
.06380
.06049
.05742
.05456
30
.09420
.08882
.08383
.07921
.07492
.07095
.06725
.06381
.06061
.05763
31
.09881
.09327
.08812
.08335
.07891
.07479
.07095
.06738
.06405
.06095
32
.10369
.09797
.09267
.08774
.08315
.07888
.07491
.07120
.06774
.06451
33
.10885
.10297
.09750
.09241
.08767
.08325
.07913
.07529
.07170
.06834
34
.11430
.10824
.10261
.09736
.09246
.08790
.08363
.07964
.07592
.07243
35
.12002
.11380
.10800
.10259
.09754
.09282
.08841
.08428
.08041
.07679
36
.12602
.11963
.11366
.10809
.10288
.09800
.09344
.08917
.08516
.08140
37
.13230
.12574
.11961
.11387
.10850
.10347
.09876
.09433
.09018
.08628
38
.13887
.13214
.12584
.11994
.11441
.10922
.10436
.09978
.09549
.09145
39
.14573
.13883
.13237
.12630
.12061
.11527
.11025
.10553
.10109
.09690
40
.15290
.14583
.13920
.13297
.12712
.12162
.11644
.11157
.10698
.10266
41
.16036
.15312
.14633
.13994
.13393
.12827
.12294
.11792
.11318
.10871
42
.16810
.16071
.15375
.14720
.14103
.13522
.12973
.12456
.11967
.11505
43
.17614
.16858
.16146
.15475
.14842
.14245
.13682
.13149
.12645
.12169
44
.18447
.17675
.16948
.16261
.15613
.15000
.14421
.13873
.13355
.12864
45
.19310
.18524
.17780
.17078
.16414
.15787
.15192
.14630
.14096
.13591
46
.20204
.19402
.18644
.17926
.17247
.16604
.15995
.15418
.14870
.14350
47
.21128
.20311
.19538
.18806
.18112
.17454
.16830
.16238
.15676
.15141
48
.22080
.21249
.20462
.19716
.19007
.18335
.17696
.17090
.16513
.15964
49
.23059
.22214
.21413
.20653
.19930
.19244
.18591
.17970
.17379
.16816
50
.24063
.23206
.22391
.21617
.20881
.20180
.19514
.18879
.18274
.17697
51
.25095
.24225
.23398
.22610
.21861
.21147
.20466
.19818
.19199
.18609
52
.26157
.25275
.24436
.23636
.22874
.22147
.21453
.20791
.20159
.19556
53
.27249
.26357
.25505
.24694
.23919
.23180
.22474
.21799
.21154
.20537
54
.28369
.27466
.26604
.25782
.24995
.24244
.23526
.22839
.22181
.21552
55
.29518
.28605
.27734
.26900
.26103
.25341
.24611
.23912
.23243
.22601
56
.30695
.29774
.28893
.28050
.27242
.26469
.25728
.25019
.24338
.23685
57
.31902
.30973
.30084
.29232
.28415
.27632
.26881
.26161
.25469
.24805
58
.33138
.32203
.31306
.30446
.29621
.28829
.28069
.27339
.26637
.25962
59
.34402
.33461
.32558
.31691
.30859
.30059
.29290
.28550
.27839
.27155
60
.35690
.34745
.33836
.32963
.32124
.31317
.30540
.29792
.29073
.28379
61
.36999
.36050
.35137
.34259
.33414
.32601
.31817
.31062
.30334
.29633
62
.38325
.37374
.36458
.35576
.34726
.33907
.33117
.32356
.31621
.30912
63
.39669
.38717
.37799
.36913
.36060
.35236
.34441
.33674
.32933
.32217
64
.41031
.40078
.39159
.38272
.37415
.36588
.35789
.35016
.34270
.33548
65
.42416
.41464
.40545
.39656
.38798
.37968
.37166
.36390
.35639
.34912
66
.43825
.42876
.41958
.41070
.40211
.39380
.38576
.37797
.37043
.36312
67
.45260
.44315
.43399
.42513
.41655
.40824
.40019
.39238
.38482
.37749
68
.46720
.45779
.44868
.43985
.43129
.42299
.41494
.40713
.39956
.39221
69
.48197
.47263
.46357
.45478
.44625
.43798
.42995
.42215
.41458
.40722
70
.49686
.48760
.47861
.46988
.46140
.45316
.44516
.43738
.42983
.42248
71
.51182
.50265
.49374
.48508
.47666
.46847
.46051
.45276
.44523
.43790
72
.52685
.51778
.50896
.50038
.49203
.48390
.47599
.46829
.46079
.45349
73
.54194
.53298
.52426
.51578
.50751
.49946
.49161
.48397
.47652
.46926
74
.55714
.54832
.53972
.53134
.52317
.51520
.50744
.49986
.49247
.48527
75
.57250
.56382
.55536
.54710
.53904
.53118
.52351
.51601
.50870
.50156
76
.58803
.57951
.57120
.56308
.55515
.54740
.53984
.53245
.52522
.51817
77
.60369
.59535
.58720
.57923
.57144
.56383
.55639
.54912
.54200
.53504
78
.61942
.61126
.60329
.59549
.58787
.58040
.57310
.56596
.55896
.55212
79
.63508
.62713
.61935
.61174
.60428
.59698
.58983
.58283
.57597
.56925
80
.65059
.64285
.63527
.62785
.62058
.61345
.60646
.59961
.59290
.58632
81
.66579
.65827
.65090
.64368
.63659
.62965
.62283
.61615
.60959
.60316
82
.68061
.67332
.66616
.65914
.65226
.64550
.63886
.63235
.62595
.61968
83
.69499
.68793
.68099
.67418
.66749
.66092
.65447
.64813
.64191
.63579
84
.70896
.70213
.69541
.68881
.68233
.67595
.66969
.66353
.65748
.65153
85
.72256
.71596
.70947
.70308
.69681
.69063
.68456
.67859
.67271
.66693
86
.73569
.72931
.72305
.71688
.71081
.70484
.69896
.69318
.68748
.68188
87
.74818
.74204
.73599
.73003
.72417
.71839
.71271
.70711
.70159
.69616
88
.76011
.75419
.74836
.74261
.73695
.73137
.72588
.72046
.71512
.70986
89
.77169
.76599
.76037
.75484
.74938
.74400
.73870
.73347
.72831
.72323
90
.78302
.77755
.77215
.76683
.76158
.75640
.75129
.74625
.74128
.73638
91
.79395
.78870
.78352
.77842
.77337
.76840
.76349
.75864
.75385
.74913
92
.80423
.79920
.79423
.78933
.78449
.77971
.77499
.77033
.76572
.76118
93
.81377
.80894
.80417
.79946
.79481
.79022
.78568
.78120
.77677
.77239
94
.82247
.81784
.81325
.80873
.80425
.79983
.79547
.79115
.78688
.78266
95
.83033
.82586
.82145
.81709
.81278
.80852
.80431
.80014
.79602
.79195
96
.83729
.83298
.82872
.82451
.82034
.81622
.81215
.80812
.80414
.80019
97
.84361
.83944
.83532
.83124
.82721
.82322
.81927
.81537
.81151
.80769
98
.84929
.84525
.84126
.83730
.83339
.82952
.82569
.82190
.81815
.81443
99
.85454
.85062
.84674
.84290
.83910
.83534
.83161
.82792
.82427
.82066
100
.85942
.85561
.85184
.84810
.84440
.84074
.83711
.83352
.82997
.82644
101
.86408
.86037
.85670
.85306
.84946
.84589
.84236
.83886
.83539
.83196
102
.86894
.86534
.86177
.85823
.85473
.85126
.84782
.84442
.84104
.83770
103
.87408
.87060
.86714
.86371
.86032
.85695
.85362
.85031
.84703
.84378
104
.87980
.87644
.87311
.86980
.86653
.86328
.86005
.85686
.85369
.85054
105
.88684
.88363
.88046
.87731
.87418
.87108
.86800
.86494
.86191
.85890
106
.89685
.89389
.89095
.88804
.88514
.88226
.87940
.87656
.87374
.87094
107
.91117
.90858
.90600
.90344
.90089
.89836
.89584
.89334
.89085
.88838
108
.93414
.93217
.93022
.92828
.92634
.92442
.92250
.92060
.91870
.91681
109
.97081
.96992
.96904
.96816
.96729
.96642
.96555
.96468
.96382
.96296
Table S—Based on Life Table 80CNSMT Single Life Remainder Factors
[Applicable After April 30, 1989, and Before May 1, 1999]
Age
Interest rate
8.2%
8.4%
8.6%
8.8%
9.0%
9.2%
9.4%
9.6%
9.8%
10.0%
0
.02341
.02276
.02217
.02163
.02114
.02069
.02027
.01989
.01954
.01922
1
.01237
.01170
.01108
.01052
.01000
.00953
.00910
.00871
.00834
.00801
2
.01243
.01172
.01107
.01048
.00994
.00944
.00899
.00857
.00819
.00784
3
.01278
.01203
.01135
.01073
.01016
.00964
.00916
.00872
.00832
.00795
4
.01332
.01253
.01182
.01116
.01056
.01001
.00951
.00904
.00862
.00822
5
.01400
.01317
.01241
.01172
.01109
.01051
.00998
.00949
.00904
.00862
6
.01477
.01390
.01310
.01238
.01171
.01110
.01054
.01002
.00954
.00910
7
.01563
.01472
.01389
.01312
.01242
.01178
.01118
.01064
.01013
.00966
8
.01660
.01564
.01477
.01396
.01322
.01254
.01192
.01134
.01081
.01031
9
.01770
.01669
.01577
.01492
.01414
.01342
.01276
.01216
.01159
.01107
10
.01891
.01785
.01688
.01599
.01517
.01442
.01372
.01308
.01249
.01194
11
.02026
.01915
.01814
.01720
.01634
.01555
.01481
.01414
.01351
.01293
12
.02173
.02056
.01950
.01852
.01761
.01678
.01601
.01529
.01463
.01402
13
.02326
.02204
.02092
.01989
.01895
.01807
.01726
.01651
.01582
.01517
14
.02478
.02351
.02234
.02126
.02027
.01935
.01850
.01771
.01698
.01630
15
.02628
.02495
.02372
.02259
.02155
.02058
.01969
.01886
.01810
.01738
16
.02774
.02635
.02507
.02388
.02279
.02178
.02084
.01997
.01917
.01842
17
.02917
.02772
.02637
.02513
.02399
.02293
.02194
.02103
.02018
.01940
18
.03059
.02907
.02767
.02637
.02517
.02406
.02302
.02207
.02118
.02035
19
.03205
.03046
.02899
.02763
.02637
.02521
.02412
.02312
.02218
.02131
20
.03355
.03188
.03035
.02892
.02760
.02638
.02524
.02419
.02320
.02229
21
.03509
.03334
.03173
.03024
.02886
.02758
.02638
.02527
.02424
.02328
22
.03669
.03487
.03318
.03162
.03017
.02882
.02757
.02640
.02532
.02430
23
.03837
.03646
.03470
.03306
.03154
.03013
.02881
.02759
.02644
.02538
24
.04018
.03819
.03634
.03463
.03303
.03155
.03016
.02888
.02767
.02655
25
.04214
.04006
.03812
.03633
.03465
.03309
.03164
.03029
.02902
.02784
26
.04428
.04210
.04008
.03820
.03644
.03481
.03328
.03186
.03052
.02928
27
.04662
.04434
.04223
.04025
.03841
.03670
.03509
.03360
.03219
.03088
28
.04915
.04677
.04456
.04249
.04056
.03876
.03708
.03550
.03403
.03264
29
.05189
.04941
.04709
.04493
.04291
.04102
.03925
.03760
.03604
.03458
30
.05485
.05226
.04984
.04757
.04546
.04348
.04162
.03988
.03825
.03671
31
.05805
.05535
.05282
.05045
.04824
.04616
.04421
.04238
.04067
.03905
32
.06149
.05867
.05603
.05356
.05124
.04906
.04702
.04510
.04329
.04160
33
.06520
.06226
.05950
.05692
.05449
.05221
.05007
.04806
.04616
.04438
34
.06916
.06609
.06322
.06052
.05799
.05560
.05336
.05125
.04926
.04738
35
.07339
.07020
.06720
.06439
.06174
.05925
.05690
.05469
.05260
.05063
36
.07787
.07455
.07143
.06850
.06573
.06313
.06068
.05836
.05617
.05411
37
.08262
.07917
.07593
.07287
.06999
.06727
.06470
.06228
.05999
.05783
38
.08765
.08407
.08069
.07751
.07451
.07167
.06899
.06646
.06407
.06180
39
.09296
.08925
.08574
.08243
.07931
.07635
.07356
.07092
.06841
.06604
40
.09858
.09472
.09109
.08765
.08440
.08132
.07841
.07565
.07303
.07055
41
.10449
.10050
.09673
.09316
.08978
.08658
.08355
.08067
.07794
.07535
42
.11069
.10656
.10265
.09895
.09544
.09212
.08896
.08596
.08312
.08041
43
.11718
.11291
.10887
.10503
.10140
.09794
.09466
.09154
.08858
.08576
44
.12399
.11958
.11540
.11143
.10766
.10407
.10067
.09743
.09434
.09141
45
.13111
.12656
.12224
.11814
.11423
.11052
.10699
.10362
.10042
.09736
46
.13856
.13387
.12941
.12516
.12113
.11728
.11362
.11013
.10680
.10363
47
.14633
.14150
.13690
.13252
.12835
.12438
.12059
.11697
.11352
.11022
48
.15442
.14945
.14471
.14020
.13589
.13179
.12787
.12412
.12055
.11713
49
.16280
.15769
.15281
.14816
.14373
.13949
.13544
.13157
.12787
.12433
50
.17147
.16622
.16121
.15643
.15186
.14749
.14331
.13931
.13548
.13182
51
.18045
.17507
.16993
.16501
.16030
.15580
.15150
.14737
.14342
.13963
52
.18979
.18427
.17899
.17394
.16911
.16448
.16004
.15579
.15172
.14780
53
.19947
.19383
.18842
.18324
.17828
.17352
.16896
.16458
.16038
.15635
54
.20950
.20372
.19819
.19288
.18779
.18291
.17822
.17372
.16940
.16524
55
.21986
.21397
.20831
.20288
.19767
.19266
.18785
.18322
.17878
.17450
56
.23058
.22457
.21879
.21324
.20791
.20278
.19785
.19310
.18854
.18414
57
.24167
.23554
.22965
.22399
.21854
.21329
.20824
.20338
.19870
.19419
58
.25314
.24690
.24090
.23512
.22956
.22420
.21904
.21407
.20927
.20464
59
.26497
.25863
.25252
.24664
.24097
.23550
.23023
.22515
.22024
.21551
60
.27712
.27068
.26448
.25849
.25272
.24716
.24178
.23659
.23158
.22674
61
.28956
.28304
.27674
.27067
.26480
.25913
.25366
.24837
.24325
.23831
62
.30228
.29567
.28929
.28312
.27717
.27141
.26584
.26045
.25524
.25020
63
.31525
.30857
.30211
.29586
.28982
.28397
.27832
.27284
.26754
.26240
64
.32851
.32176
.31522
.30890
.30278
.29685
.29111
.28555
.28016
.27493
65
.34209
.33528
.32868
.32229
.31610
.31010
.30429
.29865
.29317
.28787
66
.35604
.34918
.34253
.33609
.32983
.32377
.31788
.31217
.30663
.30124
67
.37037
.36347
.35678
.35028
.34398
.33786
.33191
.32614
.32053
.31508
68
.38508
.37815
.37142
.36489
.35854
.35237
.34638
.34055
.33488
.32937
69
.40008
.39313
.38638
.37982
.37344
.36724
.36120
.35533
.34961
.34405
70
.41533
.40838
.40162
.39504
.38864
.38241
.37634
.37043
.36468
.35907
71
.43076
.42382
.41705
.41047
.40405
.39780
.39171
.38578
.38000
.37436
72
.44638
.43945
.43269
.42611
.41969
.41344
.40733
.40138
.39558
.38991
73
.46218
.45527
.44854
.44197
.43556
.42931
.42321
.41725
.41143
.40575
74
.47823
.47137
.46466
.45812
.45173
.44549
.43940
.43345
.42763
.42195
75
.49459
.48777
.48112
.47462
.46826
.46205
.45598
.45004
.44424
.43856
76
.51127
.50452
.49793
.49148
.48517
.47900
.47297
.46706
.46129
.45563
77
.52823
.52157
.51505
.50867
.50243
.49632
.49033
.48447
.47873
.47311
78
.54541
.53885
.53242
.52613
.51996
.51392
.50800
.50220
.49652
.49094
79
.56267
.55621
.54989
.54369
.53762
.53166
.52582
.52009
.51448
.50897
80
.57987
.57354
.56733
.56125
.55527
.54941
.54366
.53802
.53248
.52705
81
.59685
.59065
.58457
.57860
.57274
.56699
.56134
.55579
.55035
.54499
82
.61351
.60746
.60151
.59567
.58993
.58429
.57875
.57331
.56796
.56270
83
.62978
.62387
.61806
.61236
.60675
.60123
.59581
.59047
.58523
.58007
84
.64567
.63992
.63426
.62869
.62321
.61783
.61253
.60731
.60218
.59713
85
.66125
.65565
.65014
.64472
.63938
.63413
.62896
.62387
.61886
.61392
86
.67636
.67092
.66557
.66030
.65511
.65000
.64496
.64000
.63511
.63030
87
.69081
.68554
.68034
.67522
.67018
.66520
.66031
.65548
.65071
.64602
88
.70468
.69957
.69453
.68956
.68466
.67983
.67507
.67037
.66574
.66117
89
.71821
.71326
.70838
.70357
.69882
.69414
.68952
.68495
.68045
.67601
90
.73153
.72676
.72204
.71739
.71280
.70827
.70379
.69938
.69502
.69071
91
.74447
.73986
.73532
.73083
.72640
.72202
.71770
.71343
.70921
.70504
92
.75669
.75225
.74787
.74354
.73927
.73504
.73087
.72674
.72267
.71864
93
.76807
.76379
.75957
.75540
.75127
.74719
.74317
.73918
.73524
.73135
94
.77849
.77437
.77030
.76627
.76229
.75835
.75446
.75061
.74680
.74303
95
.78792
.78394
.78001
.77611
.77226
.76845
.76468
.76096
.75727
.75362
96
.79630
.79244
.78863
.78485
.78112
.77742
.77377
.77015
.76657
.76303
97
.80391
.80016
.79646
.79280
.78917
.78559
.78203
.77852
.77504
.77160
98
.81076
.80712
.80352
.79996
.79643
.79294
.78948
.78606
.78267
.77931
99
.81709
.81354
.81004
.80657
.80313
.79972
.79635
.79302
.78971
.78644
100
.82296
.81950
.81609
.81270
.80934
.80602
.80273
.79947
.79624
.79304
101
.82855
.82518
.82185
.81854
.81526
.81201
.80880
.80561
.80245
.79932
102
.83438
.83110
.82785
.82462
.82142
.81826
.81512
.81200
.80892
.80586
103
.84056
.83737
.83420
.83106
.82795
.82487
.82181
.81878
.81577
.81279
104
.84743
.84433
.84127
.83822
.83521
.83221
.82924
.82630
.82338
.82048
105
.85591
.85295
.85001
.84709
.84419
.84132
.83846
.83563
.83282
.83003
106
.86816
.86540
.86266
.85993
.85723
.85454
.85187
.84922
.84659
.84397
107
.88592
.88348
.88105
.87863
.87623
.87384
.87147
.86911
.86676
.86443
108
.91493
.91306
.91119
.90934
.90749
.90566
.90383
.90201
.90020
.89840
109
.96211
.96125
.96041
.95956
.95872
.95788
.95704
.95620
.95537
.95455
Table S—Based on Life Table 80CNSMT Single Life Remainder Factors
[Applicable After April 30, 1989, and Before May 1, 1999]
Age
Interest rate
10.2%
10.4%
10.6%
10.8%
11.0%
11.2%
11.4%
11.6%
11.8%
12.0%
0
.01891
.01864
.01838
.01814
.01791
.01770
.01750
.01732
.01715
.01698
1
.00770
.00741
.00715
.00690
.00667
.00646
.00626
.00608
.00590
.00574
2
.00751
.00721
.00693
.00667
.00643
.00620
.00600
.00580
.00562
.00544
3
.00760
.00728
.00699
.00671
.00646
.00622
.00600
.00579
.00560
.00541
4
.00786
.00752
.00721
.00692
.00665
.00639
.00616
.00594
.00573
.00554
5
.00824
.00788
.00755
.00724
.00695
.00668
.00643
.00620
.00598
.00578
6
.00869
.00832
.00796
.00764
.00733
.00705
.00678
.00654
.00630
.00608
7
.00923
.00883
.00846
.00811
.00779
.00749
.00720
.00694
.00669
.00646
8
.00986
.00943
.00904
.00867
.00833
.00801
.00771
.00743
.00716
.00692
9
.01059
.01014
.00972
.00933
.00897
.00863
.00831
.00801
.00773
.00747
10
.01142
.01095
.01051
.01009
.00971
.00935
.00901
.00869
.00840
.00812
11
.01239
.01189
.01142
.01098
.01057
.01019
.00983
.00950
.00918
.00889
12
.01345
.01292
.01243
.01197
.01154
.01113
.01075
.01040
.01007
.00975
13
.01457
.01401
.01349
.01300
.01255
.01212
.01172
.01135
.01100
.01067
14
.01567
.01508
.01453
.01402
.01354
.01309
.01267
.01227
.01190
.01155
15
.01672
.01610
.01552
.01498
.01448
.01400
.01356
.01314
.01275
.01238
16
.01772
.01707
.01646
.01589
.01536
.01486
.01439
.01396
.01354
.01315
17
.01866
.01798
.01734
.01674
.01618
.01566
.01516
.01470
.01427
.01386
18
.01958
.01886
.01818
.01755
.01697
.01641
.01590
.01541
.01495
.01452
19
.02050
.01974
.01903
.01837
.01775
.01717
.01662
.01611
.01563
.01517
20
.02143
.02064
.01989
.01919
.01854
.01793
.01735
.01681
.01630
.01582
21
.02238
.02154
.02075
.02002
.01933
.01868
.01807
.01750
.01696
.01646
22
.02336
.02247
.02164
.02087
.02014
.01946
.01882
.01821
.01764
.01711
23
.02438
.02345
.02257
.02176
.02099
.02027
.01959
.01895
.01835
.01778
24
.02550
.02451
.02359
.02273
.02192
.02115
.02044
.01976
.01913
.01853
25
.02673
.02569
.02472
.02381
.02295
.02214
.02138
.02067
.01999
.01936
26
.02811
.02701
.02598
.02502
.02411
.02326
.02246
.02170
.02098
.02031
27
.02965
.02849
.02741
.02639
.02543
.02452
.02367
.02287
.02211
.02140
28
.03134
.03013
.02898
.02790
.02689
.02593
.02503
.02418
.02338
.02262
29
.03322
.03193
.03072
.02958
.02851
.02750
.02654
.02564
.02479
.02398
30
.03527
.03391
.03264
.03143
.03030
.02923
.02821
.02726
.02635
.02550
31
.03753
.03610
.03475
.03348
.03228
.03115
.03008
.02907
.02811
.02720
32
.04000
.03849
.03707
.03573
.03446
.03326
.03213
.03105
.03004
.02907
33
.04269
.04111
.03961
.03819
.03685
.03558
.03438
.03325
.03217
.03115
34
.04561
.04394
.04236
.04087
.03946
.03812
.03685
.03565
.03451
.03342
35
.04877
.04702
.04535
.04378
.04229
.04087
.03953
.03826
.03706
.03591
36
.05215
.05031
.04856
.04690
.04533
.04384
.04242
.04108
.03980
.03859
37
.05578
.05384
.05200
.05025
.04860
.04703
.04553
.04411
.04276
.04148
38
.05965
.05761
.05568
.05385
.05211
.05045
.04888
.04738
.04595
.04460
39
.06379
.06165
.05962
.05770
.05587
.05412
.05247
.05089
.04939
.04795
40
.06820
.06596
.06383
.06181
.05989
.05806
.05631
.05465
.05307
.05155
41
.07288
.07054
.06832
.06620
.06418
.06226
.06042
.05868
.05701
.05541
42
.07784
.07539
.07306
.07085
.06873
.06671
.06479
.06295
.06119
.05952
43
.08308
.08052
.07808
.07576
.07355
.07143
.06941
.06748
.06564
.06387
44
.08861
.08594
.08340
.08097
.07865
.07644
.07432
.07230
.07036
.06851
45
.09445
.09167
.08901
.08648
.08406
.08174
.07953
.07741
.07538
.07343
46
.10060
.09770
.09494
.09230
.08977
.08735
.08503
.08281
.08068
.07865
47
.10707
.10406
.10119
.09843
.09579
.09327
.09085
.08853
.08630
.08417
48
.11386
.11073
.10774
.10487
.10213
.09949
.09697
.09455
.09222
.08999
49
.12094
.11769
.11458
.11160
.10874
.10600
.10337
.10084
.09842
.09609
50
.12831
.12494
.12172
.11862
.11565
.11280
.11006
.10743
.10490
.10247
51
.13600
.13251
.12917
.12596
.12288
.11991
.11706
.11432
.11169
.10915
52
.14405
.14044
.13698
.13366
.13046
.12738
.12442
.12157
.11883
.11619
53
.15247
.14875
.14517
.14172
.13841
.13522
.13215
.12919
.12635
.12360
54
.16124
.15740
.15370
.15014
.14671
.14341
.14023
.13717
.13421
.13136
55
.17039
.16642
.16261
.15893
.15539
.15198
.14868
.14551
.14244
.13948
56
.17991
.17583
.17190
.16811
.16445
.16092
.15752
.15423
.15106
.14799
57
.18984
.18564
.18160
.17769
.17392
.17029
.16677
.16338
.16010
.15692
58
.20018
.19587
.19172
.18770
.18382
.18007
.17645
.17295
.16956
.16628
59
.21093
.20652
.20225
.19812
.19414
.19028
.18655
.18294
.17945
.17606
60
.22206
.21753
.21316
.20893
.20483
.20087
.19703
.19332
.18972
.18624
61
.23353
.22890
.22442
.22009
.21589
.21182
.20788
.20407
.20037
.19678
62
.24532
.24059
.23601
.23158
.22728
.22311
.21907
.21515
.21135
.20767
63
.25742
.25260
.24793
.24339
.23900
.23473
.23060
.22658
.22268
.21890
64
.26987
.26495
.26019
.25556
.25107
.24671
.24248
.23837
.23438
.23050
65
.28271
.27771
.27286
.26815
.26357
.25912
.25480
.25059
.24651
.24254
66
.29601
.29093
.28600
.28120
.27654
.27200
.26760
.26331
.25913
.25507
67
.30978
.30462
.29961
.29474
.29000
.28539
.28090
.27653
.27227
.26813
68
.32401
.31879
.31371
.30877
.30396
.29927
.29471
.29027
.28593
.28171
69
.33863
.33336
.32822
.32322
.31835
.31359
.30896
.30445
.30005
.29576
70
.35361
.34829
.34310
.33804
.33311
.32830
.32361
.31903
.31457
.31021
71
.36886
.36349
.35826
.35316
.34818
.34332
.33858
.33394
.32942
.32500
72
.38439
.37899
.37373
.36858
.36356
.35866
.35387
.34919
.34461
.34015
73
.40021
.39479
.38950
.38432
.37927
.37433
.36950
.36478
.36016
.35565
74
.41639
.41096
.40565
.40046
.39538
.39042
.38556
.38081
.37616
.37161
75
.43301
.42758
.42226
.41706
.41198
.40699
.40212
.39734
.39267
.38809
76
.45009
.44467
.43937
.43417
.42908
.42410
.41921
.41443
.40974
.40514
77
.46761
.46221
.45693
.45175
.44667
.44170
.43682
.43203
.42734
.42274
78
.48548
.48013
.47488
.46973
.46468
.45972
.45486
.45009
.44541
.44082
79
.50356
.49826
.49306
.48795
.48294
.47802
.47319
.46845
.46379
.45922
80
.52171
.51647
.51133
.50628
.50132
.49644
.49166
.48695
.48233
.47779
81
.53974
.53457
.52950
.52451
.51961
.51479
.51006
.50541
.50083
.49633
82
.55753
.55245
.54745
.54254
.53771
.53296
.52828
.52369
.51917
.51472
83
.57500
.57001
.56510
.56026
.55551
.55083
.54623
.54170
.53724
.53285
84
.59216
.58726
.58245
.57770
.57304
.56844
.56391
.55945
.55506
.55074
85
.60906
.60428
.59956
.59492
.59034
.58583
.58139
.57702
.57270
.56845
86
.62555
.62088
.61627
.61173
.60725
.60284
.59849
.59420
.58997
.58580
87
.64139
.63683
.63233
.62790
.62352
.61921
.61495
.61076
.60661
.60253
88
.65666
.65221
.64783
.64350
.63923
.63502
.63086
.62675
.62270
.61871
89
.67163
.66730
.66304
.65882
.65466
.65055
.64650
.64249
.63854
.63463
90
.68646
.68226
.67812
.67402
.66998
.66599
.66204
.65814
.65430
.65049
91
.70093
.69686
.69285
.68888
.68496
.68108
.67725
.67347
.66973
.66604
92
.71466
.71073
.70684
.70300
.69920
.69545
.69173
.68806
.68444
.68085
93
.72750
.72370
.71994
.71622
.71254
.70890
.70530
.70174
.69822
.69474
94
.73931
.73562
.73198
.72838
.72481
.72129
.71780
.71434
.71093
.70755
95
.75001
.74644
.74291
.73941
.73595
.73253
.72914
.72579
.72247
.71919
96
.75953
.75606
.75262
.74923
.74586
.74253
.73924
.73598
.73275
.72955
97
.76819
.76481
.76147
.75816
.75489
.75165
.74844
.74526
.74211
.73899
98
.77599
.77270
.76944
.76621
.76302
.75986
.75672
.75362
.75054
.74750
99
.78319
.77998
.77680
.77365
.77053
.76744
.76437
.76134
.75833
.75535
100
.78987
.78673
.78362
.78054
.77748
.77446
.77146
.76849
.76555
.76263
101
.79622
.79315
.79010
.78708
.78409
.78113
.77819
.77528
.77239
.76953
102
.80283
.79983
.79685
.79390
.79097
.78807
.78519
.78234
.77951
.77671
103
.80983
.80690
.80399
.80111
.79825
.79541
.79260
.78981
.78705
.78430
104
.81760
.81475
.81192
.80912
.80633
.80357
.80083
.79810
.79541
.79273
105
.82726
.82451
.82178
.81907
.81638
.81371
.81106
.80843
.80582
.80322
106
.84137
.83879
.83623
.83368
.83115
.82863
.82614
.82366
.82119
.81874
107
.86211
.85981
.85751
.85523
.85297
.85071
.84847
.84624
.84403
.84182
108
.89660
.89481
.89304
.89127
.88950
.88775
.88601
.88427
.88254
.88081
109
.95372
.95290
.95208
.95126
.95045
.94964
.94883
.94803
.94723
.94643
Table S—Based on Life Table 80CNSMT Single Life Remainder Factors
[Applicable After April 30, 1989, and Before May 1, 1999]
Age
Interest rate
12.2%
12.4%
12.6%
12.8%
13.0%
13.2%
13.4%
13.6%
13.8%
14.0%
0
.01683
.01669
.01655
.01642
.01630
.01618
.01607
.01596
.01586
.01576
1
.00559
.00544
.00531
.00518
.00506
.00494
.00484
.00473
.00464
.00454
2
.00528
.00513
.00499
.00485
.00473
.00461
.00449
.00439
.00428
.00419
3
.00524
.00508
.00493
.00479
.00465
.00453
.00441
.00429
.00419
.00408
4
.00536
.00519
.00503
.00488
.00473
.00460
.00447
.00435
.00423
.00412
5
.00558
.00540
.00523
.00507
.00492
.00477
.00464
.00451
.00439
.00427
6
.00588
.00569
.00550
.00533
.00517
.00502
.00487
.00473
.00460
.00448
7
.00624
.00604
.00584
.00566
.00549
.00532
.00517
.00502
.00488
.00475
8
.00668
.00646
.00626
.00606
.00588
.00570
.00554
.00538
.00523
.00509
9
.00722
.00699
.00677
.00656
.00636
.00617
.00600
.00583
.00567
.00552
10
.00785
.00761
.00737
.00715
.00694
.00674
.00655
.00637
.00620
.00604
11
.00861
.00835
.00810
.00786
.00764
.00743
.00723
.00704
.00686
.00668
12
.00946
.00918
.00891
.00866
.00843
.00820
.00799
.00779
.00760
.00741
13
.01035
.01006
.00978
.00951
.00927
.00903
.00880
.00859
.00839
.00819
14
.01122
.01091
.01061
.01034
.01007
.00982
.00958
.00936
.00914
.00894
15
.01203
.01171
.01140
.01110
.01082
.01056
.01031
.01007
.00985
.00963
16
.01279
.01244
.01211
.01181
.01151
.01123
.01097
.01072
.01048
.01025
17
.01347
.01311
.01276
.01244
.01213
.01184
.01156
.01130
.01104
.01081
18
.01411
.01373
.01336
.01302
.01270
.01239
.01210
.01182
.01155
.01130
19
.01474
.01434
.01396
.01359
.01325
.01293
.01262
.01233
.01205
.01178
20
.01537
.01494
.01454
.01415
.01379
.01345
.01313
.01282
.01252
.01224
21
.01598
.01553
.01510
.01470
.01432
.01396
.01361
.01329
.01298
.01268
22
.01660
.01613
.01568
.01525
.01485
.01446
.01410
.01375
.01343
.01312
23
.01725
.01674
.01627
.01581
.01539
.01498
.01460
.01423
.01388
.01355
24
.01796
.01742
.01692
.01644
.01599
.01556
.01515
.01476
.01439
.01404
25
.01876
.01819
.01765
.01714
.01666
.01621
.01577
.01536
.01497
.01460
26
.01967
.01907
.01850
.01796
.01745
.01696
.01650
.01606
.01565
.01525
27
.02072
.02008
.01948
.01890
.01836
.01784
.01735
.01688
.01644
.01601
28
.02190
.02122
.02057
.01996
.01938
.01883
.01831
.01781
.01734
.01689
29
.02322
.02249
.02181
.02116
.02054
.01996
.01940
.01887
.01836
.01788
30
.02469
.02392
.02319
.02250
.02184
.02122
.02062
.02006
.01952
.01900
31
.02634
.02552
.02475
.02401
.02331
.02264
.02201
.02140
.02083
.02028
32
.02816
.02729
.02647
.02568
.02494
.02423
.02355
.02291
.02229
.02170
33
.03018
.02926
.02838
.02755
.02675
.02600
.02528
.02459
.02393
.02331
34
.03239
.03142
.03048
.02960
.02875
.02795
.02718
.02645
.02575
.02508
35
.03482
.03378
.03279
.03185
.03095
.03009
.02928
.02850
.02775
.02704
36
.03743
.03633
.03528
.03428
.03333
.03242
.03155
.03072
.02992
.02916
37
.04026
.03909
.03798
.03692
.03591
.03494
.03401
.03313
.03228
.03147
38
.04330
.04207
.04089
.03977
.03869
.03767
.03668
.03574
.03484
.03398
39
.04658
.04528
.04403
.04284
.04170
.04061
.03957
.03857
.03762
.03670
40
.05011
.04873
.04741
.04615
.04495
.04379
.04269
.04163
.04061
.03964
41
.05389
.05244
.05104
.04971
.04844
.04721
.04604
.04492
.04384
.04281
42
.05791
.05638
.05491
.05350
.05216
.05086
.04962
.04844
.04729
.04620
43
.06219
.06057
.05902
.05754
.05612
.05475
.05344
.05218
.05098
.04981
44
.06673
.06503
.06340
.06184
.06034
.05890
.05752
.05619
.05491
.05368
45
.07157
.06978
.06806
.06642
.06484
.06332
.06186
.06046
.05911
.05781
46
.07669
.07481
.07301
.07128
.06962
.06802
.06649
.06501
.06358
.06221
47
.08212
.08015
.07826
.07645
.07470
.07302
.07140
.06984
.06834
.06690
48
.08784
.08578
.08380
.08190
.08006
.07830
.07660
.07496
.07338
.07186
49
.09384
.09169
.08961
.08762
.08570
.08384
.08206
.08034
.07868
.07708
50
.10013
.09787
.09570
.09361
.09160
.08966
.08779
.08598
.08424
.08256
51
.10671
.10436
.10209
.09991
.09780
.09577
.09381
.09192
.09009
.08832
52
.11365
.11120
.10883
.10655
.10435
.10222
.10017
.09819
.09628
.09442
53
.12095
.11840
.11593
.11355
.11126
.10904
.10689
.10482
.10282
.10088
54
.12860
.12595
.12338
.12090
.11851
.11619
.11396
.11179
.10970
.10767
55
.13663
.13386
.13120
.12862
.12613
.12372
.12138
.11912
.11694
.11482
56
.14503
.14217
.13940
.13672
.13413
.13162
.12919
.12683
.12456
.12235
57
.15385
.15089
.14801
.14523
.14254
.13994
.13741
.13496
.13259
.13029
58
.16311
.16004
.15706
.15418
.15139
.14868
.14606
.14352
.14105
.13866
59
.17279
.16961
.16654
.16355
.16066
.15786
.15514
.15250
.14994
.14745
60
.18286
.17958
.17640
.17332
.17033
.16743
.16462
.16188
.15922
.15664
61
.19330
.18992
.18665
.18347
.18038
.17738
.17447
.17164
.16889
.16622
62
.20409
.20061
.19724
.19396
.19078
.18768
.18467
.18175
.17891
.17614
63
.21522
.21165
.20818
.20480
.20152
.19833
.19523
.19221
.18928
.18642
64
.22672
.22306
.21949
.21602
.21265
.20937
.20617
.20306
.20003
.19708
65
.23867
.23491
.23125
.22769
.22423
.22085
.21757
.21437
.21125
.20821
66
.25112
.24727
.24353
.23988
.23632
.23286
.22948
.22619
.22299
.21986
67
.26409
.26016
.25633
.25260
.24896
.24541
.24195
.23857
.23528
.23206
68
.27760
.27359
.26968
.26586
.26214
.25851
.25497
.25151
.24814
.24484
69
.29157
.28748
.28350
.27961
.27581
.27211
.26849
.26495
.26150
.25812
70
.30596
.30181
.29775
.29379
.28992
.28614
.28245
.27884
.27532
.27187
71
.32069
.31648
.31236
.30833
.30440
.30055
.29679
.29312
.28952
.28600
72
.33578
.33151
.32733
.32325
.31925
.31535
.31152
.30778
.30412
.30054
73
.35123
.34691
.34269
.33855
.33450
.33054
.32666
.32286
.31914
.31550
74
.36715
.36279
.35852
.35434
.35024
.34623
.34230
.33845
.33468
.33098
75
.38360
.37921
.37491
.37069
.36656
.36250
.35853
.35464
.35082
.34708
76
.40064
.39623
.39190
.38765
.38349
.37941
.37540
.37148
.36762
.36384
77
.41823
.41381
.40947
.40521
.40103
.39692
.39290
.38895
.38507
.38126
78
.43632
.43189
.42755
.42329
.41910
.41499
.41095
.40698
.40309
.39926
79
.45473
.45032
.44599
.44173
.43755
.43344
.42940
.42543
.42153
.41770
80
.47333
.46894
.46463
.46040
.45623
.45213
.44811
.44414
.44025
.43642
81
.49191
.48755
.48328
.47907
.47493
.47085
.46684
.46290
.45902
.45520
82
.51034
.50603
.50179
.49762
.49351
.48947
.48549
.48157
.47772
.47392
83
.52852
.52427
.52008
.51595
.51189
.50788
.50394
.50006
.49623
.49246
84
.54648
.54228
.53815
.53407
.53006
.52610
.52221
.51836
.51458
.51084
85
.56426
.56013
.55606
.55205
.54810
.54420
.54035
.53656
.53282
.52913
86
.58169
.57764
.57364
.56970
.56581
.56197
.55818
.55445
.55076
.54713
87
.59850
.59452
.59060
.58673
.58291
.57913
.57541
.57174
.56811
.56453
88
.61476
.61086
.60702
.60322
.59947
.59577
.59212
.58851
.58494
.58142
89
.63078
.62697
.62321
.61950
.61583
.61220
.60862
.60508
.60159
.59813
90
.64674
.64302
.63935
.63573
.63215
.62861
.62511
.62165
.61823
.61485
91
.66238
.65877
.65520
.65167
.64819
.64474
.64133
.63795
.63462
.63132
92
.67730
.67379
.67032
.66689
.66350
.66014
.65682
.65354
.65029
.64708
93
.69130
.68789
.68452
.68119
.67789
.67463
.67140
.66820
.66504
.66191
94
.70421
.70090
.69762
.69438
.69118
.68800
.68486
.68175
.67867
.67563
95
.71594
.71272
.70954
.70639
.70326
.70017
.69712
.69409
.69109
.68812
96
.72638
.72325
.72014
.71707
.71403
.71101
.70803
.70507
.70215
.69925
97
.73590
.73285
.72982
.72682
.72385
.72090
.71799
.71510
.71224
.70941
98
.74448
.74149
.73853
.73560
.73269
.72981
.72696
.72414
.72134
.71856
99
.75240
.74948
.74658
.74371
.74086
.73805
.73525
.73248
.72974
.72702
100
.75974
.75687
.75403
.75121
.74842
.74566
.74292
.74020
.73751
.73484
101
.76669
.76388
.76109
.75833
.75559
.75287
.75018
.74751
.74486
.74223
102
.77393
.77117
.76844
.76573
.76304
.76037
.75773
.75511
.75251
.74993
103
.78158
.77888
.77620
.77355
.77091
.76830
.76571
.76313
.76058
.75805
104
.79007
.78743
.78482
.78222
.77964
.77709
.77455
.77203
.76953
.76705
105
.80065
.79809
.79556
.79304
.79054
.78805
.78559
.78314
.78071
.77829
106
.81631
.81389
.81149
.80911
.80674
.80438
.80204
.79972
.79741
.79511
107
.83963
.83745
.83529
.83313
.83099
.82886
.82674
.82463
.82254
.82045
108
.87910
.87739
.87569
.87400
.87232
.87064
.86897
.86731
.86566
.86401
109
.94563
.94484
.94405
.94326
.94248
.94170
.94092
.94014
.93937
.93860
Table 80CNSMT—Applicable After April 30, 1989, and Before May 1, 1999
Age ×
1(×)
Age ×
1(×)
Age ×
1(×)
(1)
(2)
(1)
(2)
(1)
(2)
0
100000
37
95492
74
59279
1
98740
38
95317
75
56799
2
98648
39
95129
76
54239
3
98584
40
94926
77
51599
4
98535
41
94706
78
48878
5
98495
42
94465
79
46071
6
98459
43
94201
80
43180
7
98426
44
93913
81
40208
8
98396
45
93599
82
37172
9
98370
46
93256
83
34095
10
98347
47
92882
84
31012
11
98328
48
92472
85
27960
12
98309
49
92021
86
24961
13
98285
50
91526
87
22038
14
98248
51
90986
88
19235
15
98196
52
90402
89
16598
16
98129
53
89771
90
14154
17
98047
54
89087
91
11908
18
97953
55
88348
92
9863
19
97851
56
87551
93
8032
20
97741
57
86695
94
6424
21
97623
58
85776
95
5043
22
97499
59
84789
96
3884
23
97370
60
83726
97
2939
24
97240
61
82581
98
2185
25
97110
62
81348
99
1598
26
96982
63
80024
100
1150
27
96856
64
78609
101
815
28
96730
65
77107
102
570
29
96604
66
75520
103
393
30
96477
67
73846
104
267
31
96350
68
72082
105
179
32
96220
69
70218
106
119
33
96088
70
68248
107
78
34
95951
71
66165
108
51
35
95808
72
63972
109
33
36
95655
73
61673
110
0
[T.D. 8540, 59 FR 30151, June 10, 1994, as amended at 59 FR 30152, June 10, 1994; T.D. 8819, 64 FR 23211, 23212, Apr. 30, 1999; 64 FR 33195, June 22, 1999; T.D. 8886, 65 FR 36943, June 12, 2000]