[Code of Federal Regulations] [Title 26, Volume 8] [Revised as of April 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR1.642(c)-6A] [Page 63-86] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 1--INCOME TAXES--Table of Contents Sec. 1.642(c)-6A Valuation of charitable remainder interests for which the valuation date is before May 1, 1999. (a) Valuation of charitable remainder interests for which the valuation date is before January 1, 1952. There was no provision for the qualification of pooled income funds under section 642 until 1969. See Sec. 20.2031-7A(a) of this chapter (Estate Tax Regulations) for the determination of the present value of a [[Page 64]] charitable remainder interest created before January 1, 1952. (b) Valuation of charitable remainder interests for which the valuation date is after December 31, 1951, and before January 1, 1971. No charitable deduction is allowable for a transfer to a pooled income fund for which the valuation date is after the effective dates of the Tax Reform Act of 1969 unless the pooled income fund meets the requirements of section 642(c)(5). See Sec. 20.2031-7A(b) of this chapter (Estate Tax Regulations) for the determination of the present value of a charitable remainder interest for which the valuation date is after December 31, 1951, and before January 1, 1971. (c) Present value of remainder interest in the case of transfers to pooled income funds for which the valuation date is after December 31, 1970, and before December 1, 1983. For the determination of the present value of a remainder interest in property transferred to a pooled income fund for which the valuation date is after December 31, 1970, and before December 1, 1983, see Sec. 20.2031-7A(c) of this chapter (Estate Tax Regulations) and former Sec. 1.642(c)-6(e) (as contained in the 26 CFR part 1 edition revised as of April 1, 1994). (d) Present value of remainder interest dependent on the termination of one life in the case of transfers to pooled income funds made after November 30, 1983, for which the valuation date is before May 1, 1989-- (1) In general. For transfers to pooled income funds made after November 30, 1983, for which the valuation date is before May 1, 1989, the present value of the remainder interest at the time of the transfer of property to the fund is determined by computing the present value (at the time of the transfer) of the life income interest in the transferred property (as determined under paragraph (d)(2) of this section) and subtracting that value from the fair market value of the transferred property on the valuation date. The present value of a remainder interest that is dependent on the termination of the life of one individual is computed by use of Table G in paragraph (d)(4) of this section. For purposes of the computation under this section, the age of an individual is to be taken as the age of the individual at the individual's nearest birthday. (2) Present value of life income interest. The present value of the life income interest in property transferred to a pooled income fund shall be computed on the basis of: (i) Life contingencies determined from the values of lx that are set forth in Table LN of Sec. 20.2031-7A(d)(6) of this chapter (Estate Tax Regulations); and (ii) Discount at a rate of interest, compounded annually, equal to the highest yearly rate of return of the pooled income fund for the 3 taxable years immediately preceding its taxable year in which the transfer of property to the fund is made. For purposes of this paragraph (d)(2), the yearly rate of return of a pooled income fund is determined as provided in Sec. 1.642(c)-6(c) unless the highest yearly rate of return is deemed to be 9 percent. For purposes of this paragraph (d)(2), the first taxable year of a pooled income fund is considered a taxable year even though the taxable year consists of less than 12 months. However, appropriate adjustments must be made to annualize the rate of return earned by the fund for that period. Where it appears from the facts and circumstances that the highest yearly rate of return for the 3 taxable years immediately preceding the taxable year in which the transfer of property is made has been purposely manipulated to be substantially less than the rate of return that would otherwise be reasonably anticipated with the purpose of obtaining an excessive charitable deduction, that rate of return may not be used. In that case, the highest yearly rate of return of the fund is determined by treating the fund as a pooled income fund that has been in existence for less than 3 preceding taxable years. If a pooled income fund has been in existence less than 3 taxable years immediately preceding the taxable year in which the transfer of property to the fund is made, the highest yearly rate of return is deemed to be 9 percent. (3) Computation of value of remainder interest. The factor which is used in determining the present value of the remainder interest is the factor under the appropriate yearly rate of return in column (2) of Table G opposite the [[Page 65]] number in column (1) which corresponds to the age of the individual upon whose life the value of the remainder interest is based. If the yearly rate of return is a percentage which is between yearly rates of return for which factors are provided in Table G, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying, by the factor determined under this paragraph (d)(3), the fair market value on the appropriate valuation date. If the yearly rate of return is below 2.2 percent or above 14 percent, see Sec. 1.642(c)- 6(b). This paragraph (d)(3) may be illustrated by the following example: Example. A, who will be 50 years old on April 15, 1985, transfers $100,000 to a pooled income fund on January 1, 1985, and retains a life income interest in such property. The highest yearly rate of return earned by the fund for its 3 preceding taxable years is 9.9 percent. In Table G the figure in column (2) opposite 50 years under 9.8 percent is .15653 and under 10 percent is .15257. The present value of the remainder interest is $15,455, computed as follows: Factor at 9.8 percent for person aged 50...................... .15653 Factor at 10 percent for person aged 50....................... .15257 --------- Difference.................................................... .00396 Interpolation adjustment: [GRAPHIC] [TIFF OMITTED] TC14NO91.133 Factor at 9.8 percent for person aged 50..................... 0.15653 Less: Interpolation adjustment................................... .00198 ---------- Interpolated factor........................................ .15455 ========== Present value of remainder interest ($100,000x.15455......... $15,455 (4) Actuarial tables. The following tables shall be used in the application of the provisions of this section. Table G Table G--Single Life, Unisex--Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown--Applicable for Transfers After November 30, 1983, and Before May 1, 1989 ---------------------------------------------------------------------------------------------------------------- (2) Yearly rate of return (1) Age ------------------------------------------------- 2.2% 2.4% 2.6% 2.8% 3.0% ---------------------------------------------------------------------------------------------------------------- 0............................................................. .23930 .21334 .19077 .17113 .15401 1............................................................. .22891 .20224 .17903 .15880 .14114 2............................................................. .23297 .20610 .18265 .16218 .14429 3............................................................. .23744 .21035 .18669 .16600 .14787 4............................................................. .24212 .21485 .19098 .17006 .15171 5............................................................. .24701 .21955 .19547 .17434 .15577 6............................................................. .25207 .22442 .20015 .17880 .16001 7............................................................. .25726 .22944 .20497 .18342 .16441 8............................................................. .26259 .23461 .20995 .18820 .16898 9............................................................. .26809 .23995 .21511 .19315 .17373 10............................................................ .27373 .24544 .22043 .19828 .17865 11............................................................ .27953 .25110 .22592 .20358 .18375 12............................................................ .28546 .25690 .23156 .20904 .18902 13............................................................ .29149 .26280 .23731 .21462 .19440 14............................................................ .29757 .26877 .24312 .22026 .19986 15............................................................ .30368 .27476 .24896 .22593 .20535 16............................................................ .30978 .28075 .25481 .23161 .21085 17............................................................ .31589 .28676 .26068 .23732 .21637 18............................................................ .32204 .29280 .26659 .24306 .22193 19............................................................ .32825 .29892 .27257 .24889 .22759 20............................................................ .33457 .30514 .27867 .25484 .23336 21............................................................ .34099 .31148 .28489 .26092 .23927 22............................................................ .34751 .31794 .29124 .26712 .24532 23............................................................ .35416 .32452 .29773 .27348 .25152 24............................................................ .36096 .33127 .30439 .28002 .25791 25............................................................ .36793 .33821 .31124 .28676 .26452 26............................................................ .37509 .34535 .31832 .29374 .27136 27............................................................ .38244 .35269 .32560 .30093 .27844 28............................................................ .38998 .36023 .33311 .30836 .28577 29............................................................ .39767 .36795 .34080 .31599 .29330 30............................................................ .40553 .37584 .34868 .32382 .30104 31............................................................ .41352 .38388 .35672 .33182 .30897 32............................................................ .42165 .39208 .36494 .34001 .31710 33............................................................ .42993 .40044 .37333 .34839 .32543 34............................................................ .43834 .40894 .38188 .35694 .33395 35............................................................ .44689 .41760 .39060 .36567 .34266 36............................................................ .45556 .42640 .39947 .37458 .35156 37............................................................ .46435 .43534 .40850 .38365 .36063 38............................................................ .47325 .44440 .41767 .39288 .36987 39............................................................ .48226 .45358 .42696 .40225 .37927 40............................................................ .49136 .46288 .43640 .41177 .38884 41............................................................ .50056 .47228 .44596 .42143 .39856 42............................................................ .50988 .48182 .45566 .43125 .40846 43............................................................ .51927 .49145 .46547 .44120 .41850 44............................................................ .52874 .50118 .47540 .45128 .42869 45............................................................ .53828 .51099 .48543 .46146 .43899 46............................................................ .54788 .52088 .49554 .47176 .44943 47............................................................ .55754 .53083 .50574 .48216 .45998 48............................................................ .56726 .54087 .51604 .49267 .47065 49............................................................ .57703 .55097 .52642 .50327 .48144 50............................................................ .58685 .56114 .53688 .51398 .49234 51............................................................ .59670 .57136 .54740 .52476 .50333 52............................................................ .60658 .58161 .55798 .53560 .51441 53............................................................ .61647 .59189 .56859 .54651 .52556 54............................................................ .62635 .60217 .57923 .55744 .53675 55............................................................ .63622 .61246 .58987 .56840 .54798 56............................................................ .64606 .62273 .60052 .57937 .55923 57............................................................ .65589 .63299 .61117 .59037 .57052 58............................................................ .66569 .64324 .62181 .60136 .58183 59............................................................ .67546 .65347 .63246 .61237 .59316 60............................................................ .68521 .66368 .64309 .62338 .60450 61............................................................ .69492 .67388 .65372 .63440 .61587 62............................................................ .70461 .68406 .66434 .64542 .62726 63............................................................ .71425 .69420 .67494 .65643 .63865 64............................................................ .72384 .70430 .68550 .66742 .65002 65............................................................ .73336 .71434 .69602 .67837 .66137 66............................................................ .74281 .72431 .70647 .68926 .67267 67............................................................ .75216 .73419 .71684 .70009 .68391 68............................................................ .76143 .74399 .72714 .71085 .69509 69............................................................ .77060 .75370 .73735 .72153 .70622 70............................................................ .77969 .76334 .74750 .73215 .71728 [[Page 66]] 71............................................................ .78870 .77290 .75758 .74272 .72830 72............................................................ .79764 .78240 .76760 .75323 .73928 73............................................................ .80646 .79178 .77751 .76364 .75016 74............................................................ .81511 .80099 .78725 .77387 .76086 75............................................................ .82353 .80995 .79674 .78386 .77132 76............................................................ .83169 .81866 .80596 .79357 .78149 77............................................................ .83960 .82710 .81491 .80301 .79139 78............................................................ .84727 .83530 .82360 .81218 .80101 79............................................................ .85473 .84328 .83207 .82112 .81041 80............................................................ .86201 .85106 .84034 .82986 .81960 81............................................................ .86905 .85861 .84837 .83835 .82853 82............................................................ .87585 .86589 .85612 .84655 .83717 83............................................................ .88239 .87291 .86360 .85447 .84552 84............................................................ .88873 .87971 .87085 .86216 .85362 85............................................................ .89487 .88630 .87789 .86963 .86150 86............................................................ .90070 .89258 .88459 .87674 .86901 87............................................................ .90609 .89838 .89079 .88332 .87597 88............................................................ .91106 .90372 .89650 .88939 .88239 89............................................................ .91570 .90872 .90184 .89507 .88839 90............................................................ .92014 .91350 .90696 .90051 .89416 91............................................................ .92435 .91804 .91182 .90569 .89964 92............................................................ .92822 .92222 .91630 .91045 .90469 93............................................................ .93170 .92597 .92032 .91474 .90923 94............................................................ .93477 .92929 .92387 .91853 .91325 95............................................................ .93743 .93216 .92695 .92181 .91673 96............................................................ .93967 .93458 .92955 .92458 .91966 97............................................................ .94167 .93674 .93186 .92704 .92228 98............................................................ .94342 .93863 .93389 .92921 .92457 99............................................................ 94508 94041 .93580 .93124 .92673 100........................................................... .94672 .94218 .93770 .93326 .92887 101........................................................... .94819 .94377 .93940 .93508 .93080 102........................................................... .94979 .94550 .94125 .93704 .93288 103........................................................... .95180 .94766 .94357 .93952 .93550 104........................................................... .95377 .94979 .94585 .94194 .93806 105........................................................... .95663 .95288 .94916 .94547 .94181 106........................................................... .96101 .95762 .95425 .95091 .94760 107........................................................... .96688 .96398 .96110 .95824 .95539 108........................................................... .97569 .97354 .97141 .96928 .96717 109........................................................... .98924 .98828 .98733 .98638 .98544 ---------------------------------------------------------------------------------------------------------------- Table G Table G--Single Life, Unisex--Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown--Applicable for Transfers After November 30, 1983, and Before May 1, 1989 ---------------------------------------------------------------------------------------------------------------- (2) Yearly rate of return (1) Age ------------------------------------------------- 3.2% 3.4% 3.6% 3.8% 4.0% ---------------------------------------------------------------------------------------------------------------- 0............................................................. .13908 .12603 .11461 .10461 .09583 1............................................................. .12570 .11220 .10036 .08998 .08086 2............................................................. .12862 .11489 .10284 .09225 .08293 3............................................................. .13198 .11802 .10576 .09496 .08544 4............................................................. .13559 .12141 .10893 .09793 .08821 5............................................................. .13943 .12503 .11234 .10112 .09121 6............................................................. .14345 .12884 .11593 .10451 .09439 7............................................................. .14763 .13280 .11968 .10805 .09773 8............................................................. .15198 .13694 .12360 .11176 .10125 9............................................................. .15652 .14126 .12771 .11567 .10495 10............................................................ .16123 .14576 .13200 .11975 .10883 11............................................................ .16613 .15045 .13648 .12402 .11290 12............................................................ .17119 .15531 .14113 .12847 .11715 13............................................................ .17638 .16029 .14591 .13304 .12152 14............................................................ .18164 .16535 .15076 .13769 .12597 15............................................................ .18693 .17044 .15565 .14238 .13045 16............................................................ .19224 .17554 .16055 .14707 .13494 17............................................................ .19756 .18066 .16547 .15178 .13945 18............................................................ .20294 .18584 .17044 .15655 .14401 19............................................................ .20840 .19110 .17550 .16140 .14866 20............................................................ .21399 .19650 .18069 .16639 .15344 21............................................................ .21972 .20203 .18602 .17152 .15836 22............................................................ .22559 .20771 .19151 .17680 .16344 23............................................................ .23162 .21356 .19716 .18225 .16869 24............................................................ .23784 .21960 .20301 .18791 .17414 25............................................................ .24429 .22588 .20910 .19380 .17984 26............................................................ .25098 .23240 .21545 .19996 .18581 27............................................................ .25792 .23918 .22206 .20639 .19205 28............................................................ .26512 .24623 .22894 .21310 .19858 29............................................................ .27253 .25350 .23605 .22004 .20534 30............................................................ .28016 .26100 .24341 .22724 .21236 31............................................................ .28799 .26871 .25097 .23464 .21961 32............................................................ .29603 .27664 .25877 .24230 .22710 33............................................................ .30428 .28478 .26679 .25018 .23484 34............................................................ .31273 .29314 .27504 .25830 .24280 35............................................................ .32139 .30172 .28351 .26665 .25102 36............................................................ .33024 .31050 .29220 .27523 .25948 37............................................................ .33929 .31949 .30111 .28404 .26816 38............................................................ .34851 .32867 .31022 .29305 .27707 39............................................................ .35791 .33804 .31953 .30228 .28620 40............................................................ .36749 .34759 .32904 .31172 .29555 41............................................................ .37724 .35733 .33874 .32137 .30512 42............................................................ .38717 .36727 .34866 .33124 .31493 43............................................................ .39727 .37739 .35877 .34132 .32495 44............................................................ .40752 .38768 .36906 .35159 .33518 45............................................................ .41791 .39811 .37952 .36204 .34560 46............................................................ .42844 .40871 .39014 .37267 .35621 47............................................................ .43910 .41944 .40092 .38347 .36701 48............................................................ .44990 .43034 .41188 .39446 .37801 49............................................................ .46083 .44137 .42299 .40562 .38919 50............................................................ .47189 .45256 .43427 .41695 .40056 51............................................................ .48306 .46386 .44567 .42844 .41209 52............................................................ .49432 .47528 .45721 .44006 .42378 53............................................................ .50567 .48679 .46886 .45182 .43562 54............................................................ .51708 .49838 .48060 .46367 .44756 55............................................................ .52854 .51004 .49242 .47563 .45962 56............................................................ .54004 .52175 .50430 .48766 .47177 57............................................................ .55159 .53352 .51626 .49978 .48402 58............................................................ .56316 .54533 .52827 .51196 .49636 59............................................................ .57478 .55719 .54036 .52424 .50879 60............................................................ .58643 .56910 .55250 .53658 .52131 61............................................................ .59811 .58107 .56471 .54901 .53393 62............................................................ .60982 .59307 .57697 .56150 .54662 63............................................................ .62155 .60510 .58928 .57405 .55940 64............................................................ .63327 .61714 .60161 .58664 .57222 65............................................................ .64498 .62918 .61395 .59926 .58508 66............................................................ .65666 .64120 .62628 .61188 .59796 67............................................................ .66829 .65319 .63859 .62448 .61083 68............................................................ .67986 .66512 .65086 .63706 .62370 69............................................................ .69139 .67702 .66311 .64963 .63656 70............................................................ .70286 .68888 .67533 .66218 .64942 71............................................................ .71431 .70073 .68754 .67474 .66231 72............................................................ .72572 .71255 .69974 .68730 .67520 73............................................................ .73704 .72429 .71188 .69980 .68805 74............................................................ .74819 .73586 .72384 .71214 .70075 75............................................................ .75909 .74718 .73557 .72424 .71320 76............................................................ .76971 .75822 .74700 .73606 .72538 77............................................................ .78004 .76897 .75815 .74758 .73726 78............................................................ .79010 .77944 .76902 .75883 .74886 79............................................................ .79993 .78968 .77965 .76984 .76023 [[Page 67]] 80............................................................ .80955 .79971 .79008 .78064 .77140 81............................................................ .81891 .80948 .80024 .79118 .78230 82............................................................ .82796 .81894 .81009 .80140 .79288 83............................................................ .83672 .82810 .81962 .81131 .80314 84............................................................ .84525 .83700 82891 .82096 .81314 85............................................................ .85352 .84567 .83795 .83037 .82291 86............................................................ .86141 .85394 .84659 .83936 .83224 87............................................................ .86874 .86162 .85461 .84771 .84092 88............................................................ .87549 .86870 .86201 .85542 .84893 89............................................................ .88182 .87534 .86895 .86266 .85645 90............................................................ .88789 .88171 .87562 86961 .86369 91............................................................ .89367 .88779 .88198 .87625 .87059 92............................................................ .89900 .89338 .88784 .88237 .87697 93............................................................ .90379 .89842 .89312 .88788 .88271 94............................................................ .90803 .90288 .89780 .89277 .88781 95............................................................ .91171 .90675 .90185 .89701 .89223 96............................................................ .91481 .91001 .90527 .90058 .89594 97............................................................ .91757 .91291 .90831 .90376 .89926 98............................................................ .91999 .91546 .91098 .90655 .90217 99............................................................ .92227 .91786 .91349 .90917 .90490 100........................................................... .92453 .92023 .91598 .91177 .90761 101........................................................... .92656 .92236 .91821 .91410 .91003 102........................................................... .92875 .92467 .92063 .91662 .91266 103........................................................... .93152 .92758 .92367 .91980 91597 104........................................................... .93423 .93042 .92665 .92291 .91920 105........................................................... .93818 .93458 .93101 .92747 .92395 106........................................................... .94430 .94104 .93779 .93457 .93127 107........................................................... 95256 .94975 .94696 .94418 .94143 108........................................................... .96507 96298 .96090 .95883 .95676 109........................................................... .98450 .98356 .98263 .98170 .98077 ---------------------------------------------------------------------------------------------------------------- Table G Table G--Single Life, Unisex--Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown--Applicable for Transfers After November 30, 1983, and Before May 1, 1989 ---------------------------------------------------------------------------------------------------------------- (2) Yearly rate of return (1) Age ------------------------------------------------- 4.2% 4.4% 4.6% 4.8% 5.0% ---------------------------------------------------------------------------------------------------------------- 0............................................................. .08811 .08132 .07534 .07006 .06539 1............................................................. .07283 .06576 .05952 .05400 .04912 2............................................................. .07471 .06746 .06106 .05539 .05037 3............................................................. .07704 .06962 .06304 .05722 .05205 4............................................................. .07962 .07202 .06528 .05930 .05398 5............................................................. .08243 .07464 .06773 .06159 .05612 6............................................................. .08542 .07745 .07037 .06406 .05844 7............................................................. .08857 .08042 .07316 .06669 .06091 8............................................................. .09189 .08355 .07612 .06948 .06354 9............................................................. .09540 .08687 .07926 .07245 .06635 10............................................................ .09908 .09037 .08258 .07560 .06934 11............................................................ .10296 .09406 .08609 .07894 .07251 12............................................................ .10701 .09793 .08977 .08245 .07586 13............................................................ .11119 .10191 .09358 .08608 .07932 14............................................................ .11544 .10597 .09745 .08978 .08285 15............................................................ .11972 .11007 .10136 .09350 .08640 16............................................................ .12402 .11416 .10527 .09723 .08995 17............................................................ .12832 .11827 .10919 .10096 .09351 18............................................................ .13268 .12243 .11315 .10474 .09711 19............................................................ .13712 .12667 .11720 .10860 .10078 20............................................................ .14170 .13105 .12138 .11259 .10459 21............................................................ .14642 .13557 .12570 .11671 .10853 22............................................................ .15129 .14024 .13017 .12099 .11261 23............................................................ .15634 .14508 .13481 .12544 .11687 24............................................................ .16159 .15013 .13967 .13009 .12133 25............................................................ .16709 .15543 .14477 .13500 .12604 26............................................................ .17286 .16101 .15014 .14018 .13103 27............................................................ .17891 .16686 .15580 .14564 .13630 28............................................................ .18525 .17301 .16175 .15140 .14187 29............................................................ .19183 .17940 .16796 .15742 .14770 30............................................................ .19867 .18606 .17443 .16370 .15380 31............................................................ .20574 .19295 .18114 .17023 .16013 32............................................................ .21307 .20010 .18811 .17702 .16674 33............................................................ .22064 .20751 .19535 .18407 .17362 34............................................................ .22846 .21516 .20283 .19138 .18075 35............................................................ .23653 .22307 .21058 .19896 .18816 36............................................................ .24484 .23124 .21859 .20681 .19584 37............................................................ .25340 .23966 .22685 .21492 .20379 38............................................................ .26219 .24831 .23536 .22328 .21199 39............................................................ .27120 .25720 .24411 .23188 .22044 40............................................................ .28045 .26633 .25311 .24075 .22916 41............................................................ .28992 .27569 .26236 .24986 .23814 42............................................................ .29965 .28532 .27188 .25926 .24741 43............................................................ .30960 .29518 .28163 .26890 .25693 44............................................................ .31977 .30527 .29164 .27880 .26671 45............................................................ .33013 .31557 .30185 .28892 .27673 46............................................................ .34071 .32609 .31230 .29929 .28700 47............................................................ .35148 .33681 .32296 .30988 .29750 48............................................................ .36246 .34777 .33387 .32072 .30826 49............................................................ .37364 .35893 .34499 .33179 .31927 50............................................................ .38503 .37030 .35634 .34310 .33053 51............................................................ .39659 .38187 .36790 .35462 .34201 52............................................................ .40832 .39362 .37965 .36636 .35371 53............................................................ .42021 .40554 .39158 .37829 .36562 54............................................................ .43222 .41760 .40367 .39039 .37771 55............................................................ .44436 .42980 .41591 .40264 .38997 56............................................................ .45660 .44212 .42828 .41504 .40239 57............................................................ .46897 .45456 .44079 .42760 .41498 58............................................................ .48142 .46712 .45342 .44030 .42771 59............................................................ .49399 .47980 .46620 .45314 .44062 60............................................................ .50666 .49260 .47910 .46613 .45367 61............................................................ .51944 .50552 .49214 .47927 .46690 62............................................................ .53232 .51856 .50531 .49256 .48028 63............................................................ .54529 .53169 .51860 .50598 .49381 64............................................................ .55832 .54491 .53198 .51950 .50746 65............................................................ .57140 .55819 .54544 .53312 .52121 66............................................................ .58451 .57152 .55895 .54681 .53506 67............................................................ .59763 .58486 .57251 .56054 .54896 68............................................................ .61076 .59823 .58609 .57432 .56292 69............................................................ .62390 .61162 .59971 .58816 .57695 70............................................................ .63705 .62503 .61337 .60204 .59104 71............................................................ .65023 .63849 .62709 .61600 .60522 72............................................................ .66344 .65199 .64086 .63003 .61949 73............................................................ .67661 .66547 .65463 .64407 .63378 74............................................................ .68964 .67882 .66827 .65798 .64796 75............................................................ .70243 .69193 .68168 .67168 .66192 76............................................................ .71495 .70477 .69482 .68511 .67563 77............................................................ .72717 .71731 .70768 .69826 .68905 78............................................................ .73912 .72959 .72026 .71114 .70221 79............................................................ .75083 .74163 .73262 .72379 .71515 80............................................................ .76235 .75348 .74479 .73627 .72792 81............................................................ .77360 .76506 .75669 .74848 .74043 82............................................................ .78452 .77632 .76827 .76036 .75260 83............................................................ .79513 .78725 .77952 .77192 .76446 84............................................................ .80547 .79792 .79051 .78322 .77606 85............................................................ .81557 .80836 .80126 .79429 .78742 86............................................................ .82524 .81835 .81157 .80489 .79832 87............................................................ .83423 .82764 .82115 .81477 .80847 88............................................................ .84253 .83623 .83002 .82390 .81787 [[Page 68]] 89............................................................ .85033 .84430 .83836 .83250 .82672 90............................................................ .85784 .85208 .84639 .84079 .83525 91............................................................ .86502 .85951 .85408 .84871 .84342 92............................................................ .87164 .86638 .86118 .85605 .85098 93............................................................ .87761 .87257 .86759 .86267 .85781 94............................................................ .88290 .87806 .87327 .86854 .86386 95............................................................ .88750 .88282 .87820 .87364 .86913 96............................................................ .89136 .88683 .88236 .87793 .87355 97............................................................ .89481 .89041 .88606 .88176 .87750 98............................................................ .89783 .89354 .88930 .88511 .88096 99............................................................ .90067 .89649 .89235 .88826 .88420 100........................................................... .90349 .89941 .89538 .89138 .88743 101........................................................... .90600 .90202 .89807 .89416 .89029 102........................................................... .90873 .90484 .90099 .89717 .89339 103........................................................... .91217 .90841 .90468 .90099 .99733 104........................................................... .91553 .91188 .90827 .90469 .90114 105........................................................... .92047 .91701 .91358 .91018 .90680 106........................................................... .92819 .92504 .92191 .91880 .91571 107........................................................... .93868 .93596 .93325 .93056 .92788 108........................................................... .95471 .95267 .95064 .94862 .94661 109........................................................... .97985 .97893 .97801 .97710 .97619 ---------------------------------------------------------------------------------------------------------------- Table G Table G--Single Life, Unisex--Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown--Applicable for Transfers After November 30, 1983, and Before May 1, 1989 ---------------------------------------------------------------------------------------------------------------- (2) Yearly rate of return (1) Age ------------------------------------------------- 5.2% 5.4% 5.6% 5.8% 6.0% ---------------------------------------------------------------------------------------------------------------- 0............................................................. .06126 .05759 .05433 .05143 .04884 1............................................................. .04480 .04096 .03754 .03450 .03179 2............................................................. .04591 .04194 .03841 .03527 .03246 3............................................................. .04745 .04336 .03972 .03646 .03355 4............................................................. .04924 .04502 .04125 .03789 .03487 5............................................................. .05124 .04689 .04300 .03952 .03639 6............................................................. .05342 .04893 .04492 .04131 .03808 7............................................................. .05574 .05112 .04697 .04324 .03990 8............................................................. .05822 .05346 .04918 .04533 .04186 9............................................................. .06089 .05598 .05156 .04759 .04400 10............................................................ .06372 .05866 .05411 .05000 .04630 11............................................................ .06673 .06153 .05684 .05260 .04877 12............................................................ .06992 .06457 .05973 .05536 .05141 13............................................................ .07322 .06772 .06274 .05824 .05415 14............................................................ .07659 .07093 .06581 .06117 .05695 15............................................................ .07998 .07417 .06890 .06411 .05976 16............................................................ .08337 .07739 .07197 .06704 .06255 17............................................................ .08675 .08062 .07504 .06996 .06533 18............................................................ .09018 .08387 .07813 .07290 .06813 19............................................................ .09367 .08720 .08130 .07591 .07099 20............................................................ .09730 .09065 .08458 .07904 .07397 21............................................................ .10106 .09423 .08800 .08229 .07707 22............................................................ .10496 .09796 .09155 .08568 .08030 23............................................................ .10903 .10185 .09526 .08923 .08368 24............................................................ .11330 .10594 .09918 .09297 .08726 25............................................................ .11782 .11028 .10334 .09696 .09108 26............................................................ .12262 .11489 .10778 .10122 .09518 27............................................................ .12771 .11979 .11249 .10576 .09955 28............................................................ .13309 .12499 .11751 .11060 .10421 29............................................................ .13873 .13044 .12278 .11570 .10914 30............................................................ .14464 .13617 .12833 .12107 .11433 31............................................................ .15079 .14214 .13412 .12668 .11977 32............................................................ .15722 .14838 .14018 .13256 .12548 33............................................................ .16391 .15490 .14652 .13873 .13147 34............................................................ .17087 .16168 .15312 .14515 .13772 35............................................................ .17811 .16874 .16001 .15186 .14426 36............................................................ .18562 .17608 .16717 .15886 .15108 37............................................................ .19340 .18369 .17462 .16613 .15819 38............................................................ .20144 .19157 .18233 .17368 .16557 39............................................................ .20974 .19971 .19031 .18149 .17322 40............................................................ .21830 .20812 .19856 .18959 .18115 41............................................................ .22714 .21681 .20710 .19797 .18938 42............................................................ .23627 .22579 .21594 .20665 .19791 43............................................................ .24566 .23505 .22505 .21562 .20673 44............................................................ .25532 .24458 .23445 .22488 .21585 45............................................................ .26522 .25436 .24410 .23440 .22523 46............................................................ .27538 .26441 .25402 .24420 .23490 47............................................................ .28579 .27471 .26421 .25427 .24484 48............................................................ .29647 .28529 .27469 .26463 .25508 49............................................................ .30739 .29613 .28543 .27527 .26562 50............................................................ .31859 .30724 .29646 .28620 .27645 51............................................................ .33001 .31860 .30774 .29740 .28755 52............................................................ .34167 .33020 .31928 .30886 .29893 53............................................................ .35355 .34204 .33105 .32057 .31056 54............................................................ .36562 .35407 .34304 .33250 .32243 55............................................................ .37787 .36630 .35523 .34465 .33452 56............................................................ .39029 .37870 .36761 .35699 .34682 57............................................................ .40289 .39130 .38020 .36956 .35935 58............................................................ .41565 .40408 .39297 .38231 .37208 59............................................................ .42859 .41704 .40595 .39529 .38504 60............................................................ .44170 .43019 .41912 .40847 .39822 61............................................................ .45499 .44353 .43250 .42187 .41164 62............................................................ .46845 .45706 .44607 .43548 .42527 63............................................................ .48208 .47076 .45984 .44930 .43913 64............................................................ .49583 .48461 .47377 .46329 .45317 65............................................................ .50971 .49859 .48784 .47744 .46738 66............................................................ .52369 .51269 .50204 .49173 .48175 67............................................................ .53774 .52688 .51635 .50614 .49625 68............................................................ .55187 .54115 .53075 .52066 .51088 69............................................................ .56607 .55551 .54526 .53530 .52563 70............................................................ .58035 .56997 .55987 .55006 .54053 71............................................................ .59474 .58455 .57463 .56498 .55559 72............................................................ .60923 .59924 .58952 .58004 .57082 73............................................................ .62375 .61398 .60446 .59518 .58613 74............................................................ .63818 .62864 .61933 .61026 .60140 75............................................................ .65240 .64310 .63402 .62515 .61649 76............................................................ .66636 .65731 .64846 .63981 .63135 77............................................................ .68005 .67124 .66263 .65420 .64596 78............................................................ .69347 .68492 .67655 .66836 .66033 79............................................................ .70669 .69840 .69028 .68232 .67452 80............................................................ .71973 .71171 .70384 .69613 .68856 81............................................................ .73252 .72477 .71717 .70970 .70237 82............................................................ .74499 .73751 .73016 .72295 .71587 83............................................................ .75713 .74992 .74284 .73589 .72905 84............................................................ .76901 .76208 .75527 .74857 .74198 85............................................................ .78067 .77402 .76748 .76104 .75471 86............................................................ .79185 .78548 .77921 .77304 .76695 87............................................................ .80228 .79617 .79015 .78423 .77838 88............................................................ .81193 .80607 .80029 .79460 .78899 89............................................................ .82102 .81540 .80985 .80438 .79899 90............................................................ .82979 .82441 .81909 .81384 .80867 91............................................................ .83820 .83304 .82795 .82292 .81796 92............................................................ .84598 .84104 .83616 .83134 .82657 93............................................................ .85300 .84826 .84357 .83894 .83437 94............................................................ .85924 .85468 .85017 .84570 .84130 95............................................................ .86466 .86025 .85589 .85158 .84732 96............................................................ .86922 .86494 .86071 .85652 .85238 97............................................................ .87329 .86913 .86501 .86093 .85690 [[Page 69]] 98............................................................ .87685 .87279 .86877 .86479 .86085 99............................................................ .88019 .87622 .87230 .86841 .86456 100........................................................... .88351 .87964 .87580 .87200 .86824 101........................................................... .88646 .88267 .87891 .87519 .87150 102........................................................... .88965 .88594 .88227 .87863 .87503 103........................................................... .89370 .89011 .88654 .88301 .87952 104........................................................... .89763 .89414 .89068 .88725 .88385 105........................................................... .90345 .90013 .89683 .89356 .89032 106........................................................... .91265 .90961 .90658 .90358 .90060 107........................................................... .92522 .92258 .91995 .91734 .91474 108........................................................... .94461 .94262 .94063 .93866 .93670 109........................................................... .97529 .97438 .97348 .97259 .97170 ---------------------------------------------------------------------------------------------------------------- Table G Table G--Single Life, Unisex--Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown--Applicable for Transfers After November 30, 1983, and Before May 1, 1989 ---------------------------------------------------------------------------------------------------------------- (2) Yearly rate of return (1) Age ------------------------------------------------- 6.2% 6.4% 6.6% 6.8% 7.0% ---------------------------------------------------------------------------------------------------------------- 0............................................................. .04653 .04447 .04262 .04095 .03946 1............................................................. .02937 .02720 .02525 .02351 .02194 2............................................................. .02994 .02769 .02567 .02385 .02221 3............................................................. .03094 .02860 .02650 .02460 .02290 4............................................................. .03216 .02973 .02755 .02558 .92380 5............................................................. .03359 .03106 .02879 .02674 .02488 6............................................................. .03517 .03255 .03019 .02805 .02612 7............................................................. .03688 .03416 .03171 .02949 .02747 8............................................................. .03874 .03592 .03337 .03106 .02896 9............................................................. .04077 .03784 .03519 .03279 .03061 10............................................................ .04295 .03992 .03717 .03467 .03240 11............................................................ .04531 .04217 .03931 .03672 .03436 12............................................................ .04782 .04457 .04161 .03892 .02647 13............................................................ .05045 .04708 .04402 .04122 .03868 14............................................................ .05312 .04964 .04646 .04357 .04093 15............................................................ .05581 .05220 .04891 .04591 .04317 16............................................................ .05847 .05474 .05134 .04822 .04538 17............................................................ .06111 .05726 .05374 .05051 .04756 18............................................................ .06378 .05979 .05615 .05280 .04974 19............................................................ .06650 .06238 .05861 .05514 .05196 20............................................................ .06933 .06507 .06117 .05758 .05429 21............................................................ .07228 .06788 .06384 .06013 .05671 22............................................................ .07535 .07081 .06664 .06279 .05925 23............................................................ .07858 .07389 .06958 .06559 .06192 24............................................................ .08201 .07717 .07270 .06858 .06477 25............................................................ .08567 .08067 .07606 .07179 .06785 26............................................................ .08960 .08444 .07968 .07527 .07118 27............................................................ .09380 .08849 .08357 .07901 .07478 28............................................................ .09830 .09283 .08775 .08304 .07867 29............................................................ .10306 .09742 .09218 .08732 .08280 30............................................................ .10808 .10228 .09688 .09187 .08720 31............................................................ .11335 .10738 .10182 .09665 .09182 32............................................................ .11889 .11275 .10704 .10170 .09672 33............................................................ .12471 .11840 .11252 .10703 .10189 34............................................................ .13079 .12432 .11827 .11261 .10732 35............................................................ .13716 .13052 .12431 .11849 .11305 36............................................................ .14381 .13701 .13063 .12465 .11905 37............................................................ .15075 .14378 .13724 .13110 .12534 38............................................................ .15796 .15083 .14412 .13782 .13190 39............................................................ .16545 .15815 .15129 .14483 .13875 40............................................................ .17322 .16576 .15874 .15212 .14589 41............................................................ .18129 .17367 .16649 .15971 .15332 42............................................................ .18967 .18190 .17456 .16763 .16108 43............................................................ .19834 .19041 .18293 .17585 .16915 44............................................................ .20731 .19924 .19160 .18437 .17753 45............................................................ .21655 .20834 .20055 .19318 .18619 46............................................................ .22608 .21773 .20981 .20229 .19516 47............................................................ .23590 .22741 .21935 .21170 .20443 48............................................................ .24602 .23741 .22922 .22144 .21403 49............................................................ .25644 .24770 .23939 .23148 .22394 50............................................................ .26716 .25831 .24989 .24185 .23419 51............................................................ .27816 .26921 .26068 .25253 .24475 52............................................................ .28945 .28040 .27176 .26351 .25562 53............................................................ .30100 .29187 .28313 .27478 .26679 54............................................................ .31279 .30357 .29475 .28631 .27822 55............................................................ .32482 .31553 .30663 .29810 .28992 56............................................................ .33707 .32771 .31875 .31014 .30188 57............................................................ .34955 .34015 .33112 .32244 .31411 58............................................................ .36225 .35280 .34372 .33499 .32659 59............................................................ .37519 .36571 .35659 .34781 .33936 60............................................................ .38836 .37886 .36971 .36089 .35239 61............................................................ .40177 .39226 .38309 .37425 .36572 62............................................................ .41542 .40591 .39674 .38788 .37932 63............................................................ .42930 .41981 .41064 .40178 .39321 64............................................................ .44338 .43392 .42477 .41591 .40734 65............................................................ .45765 .44823 .43910 .43027 .42171 66............................................................ .47208 .46271 .45364 .44483 .43630 67............................................................ .48666 .47736 .46834 .45958 .45108 68............................................................ .50138 .49215 .48320 .47450 .46605 69............................................................ .51624 .50711 .49824 .48961 .48122 70............................................................ .53125 .52223 .51345 .50491 .49660 71............................................................ .54645 .53755 .52889 .52045 .51223 72............................................................ .56183 .55307 .54453 .53621 .52809 73............................................................ .57731 .56870 .56030 .55211 .54412 74............................................................ .59275 .58431 .57606 .56801 .56015 75............................................................ .60803 .59976 .59168 .58379 .57607 76............................................................ .62308 .61500 .60709 .59936 .59179 77............................................................ .63789 .63000 .62227 .61470 .60730 78............................................................ .65247 .64477 .63723 .62984 .62261 79............................................................ .66687 .65938 .65203 .64483 .63777 80............................................................ .68114 .67386 .66672 .65971 .65284 81............................................................ .69518 .68812 .68119 .67438 .66770 82............................................................ .70891 .70207 .69535 .68875 .68227 83............................................................ .72232 .71572 .70922 .70283 .69655 84............................................................ .73550 .72913 .72285 .71668 .71061 85............................................................ .74847 .74234 .73630 .73035 .72449 86............................................................ .76096 .75506 .74925 .74353 .73789 87............................................................ .77263 .76696 .76137 .75585 .75042 88............................................................ .78345 .77799 .77261 .76730 .76207 89............................................................ .79367 .78842 .78323 .77812 .77308 90............................................................ .80356 .79851 .79353 .78862 .78376 91............................................................ .81306 .80821 .80344 .79871 .79405 92............................................................ .82187 .81722 .81263 .80810 .80361 93............................................................ .82984 .82538 .82096 .81659 .81228 94............................................................ .83694 .83263 .82837 .82416 .81999 95............................................................ .84310 .83893 .83481 .83073 .82670 96............................................................ .84829 .84424 .84023 .83626 .83234 97............................................................ .85291 .84897 .84506 .84120 .83738 98............................................................ .85696 .85310 .84929 .84551 .84177 99............................................................ .86075 .85698 .85325 .84956 .84590 100........................................................... .86452 .86084 .85719 .85357 .85000 101........................................................... .86785 .86424 .86066 .85711 .85360 102........................................................... .87146 .86792 .86442 .86094 .85750 103........................................................... .87605 .87261 .86921 .86583 .86248 104........................................................... .88047 .87713 .87382 .87053 .86727 105........................................................... .88710 .88390 .88073 .87758 .87446 106........................................................... .89764 .89471 .89179 .88889 .88601 [[Page 70]] 107........................................................... .91216 .90960 .90705 .90451 .90199 108........................................................... .93474 .93280 .93086 .92894 .92702 109........................................................... .97081 .96992 .96904 .96816 .96729 ---------------------------------------------------------------------------------------------------------------- Table G Table G--Single Life, Unisex--Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown--Applicable for Transfers After November 30, 1983, and Before May 1, 1989 ---------------------------------------------------------------------------------------------------------------- (2) Yearly rate of return (1) Age ------------------------------------------------- 7.2% 7.4% 7.6% 7.8% 8.0% ---------------------------------------------------------------------------------------------------------------- 0............................................................. .03811 .03689 .03579 .03479 .03388 1............................................................. .02052 .01924 .01809 .01704 .01609 2............................................................. .02074 .01940 .01819 .01710 .01611 3............................................................. .02136 .01996 .01870 .01756 .01652 4............................................................. .02219 .02074 .01942 .01822 .01713 5............................................................. .02321 .02169 .02031 .01905 .01791 6............................................................. .02437 .02278 .02134 .02003 .01883 7............................................................. .02565 .02399 .02248 .02111 .01986 8............................................................. .02706 .02533 .02376 .02232 .02101 9............................................................. .02863 .02682 .02518 .02367 .02230 10............................................................ .03034 .02846 .02674 .02517 .02373 11............................................................ .03221 .03025 .02846 .02682 .02532 12............................................................ .03424 .03219 .03032 .02861 .02704 13............................................................ .03635 .03422 .03228 .03049 .02885 14............................................................ .03851 .03630 .03427 .03240 .03069 15............................................................ .04066 .03836 .03624 .03430 .03252 16............................................................ .04277 .04037 .03817 .03615 .03429 17............................................................ .04485 .04236 .04007 .03796 .03602 18............................................................ .04693 .04434 .04196 .03976 .03773 19............................................................ .04904 .04635 .04387 .04159 .03947 20............................................................ .05125 .04845 .04588 .04349 .04129 21............................................................ .05356 .05065 .04797 .04549 .04319 22............................................................ .05597 .05295 .05016 .04758 .04519 23............................................................ .05853 .05539 .05248 .04979 .04730 24............................................................ .06124 .05799 .05497 .05217 .04957 25............................................................ .06420 .06081 .05767 .05475 .05205 26............................................................ .06739 .06388 .06062 .05758 .05476 27............................................................ .07086 .06721 .06382 .06067 .05773 28............................................................ .07460 .07082 .06730 .06402 .06097 29............................................................ .07859 .07467 .07102 .06762 .06444 30............................................................ .08284 .07879 .07500 .07146 .06815 31............................................................ .08733 .08312 .07920 .07553 .07209 32............................................................ .09207 .08773 .08366 .07986 .07629 33............................................................ .09709 .09260 .08839 .08445 .08075 34............................................................ .10237 .09773 .09338 .08929 .08546 35............................................................ .10794 .10315 .09865 .09442 .09045 36............................................................ .11379 .10884 .10420 .09983 .09572 37............................................................ .11992 .11483 .11003 .10552 .10126 38............................................................ .12633 .12108 .11614 .11148 .10708 39............................................................ .13302 .12762 .12253 .11772 .11318 40............................................................ .14000 .13445 .12921 .12425 .11957 41............................................................ .14728 .14158 .13619 .13109 .12626 42............................................................ .15490 .14904 .14350 .13825 .13328 43............................................................ .16260 .15680 .15111 .145072 .14060 44............................................................ 17104 .16488 .15905 .15351 .14825 45............................................................ .17955 .17326 .16727 .16159 .15619 46............................................................ .18838 .18194 .17582 .16999 .16445 47............................................................ .19751 .19093 .18467 .17870 .17302 48............................................................ .20698 .20026 .19386 .18776 .18194 49............................................................ .21676 .20991 .20338 .19715 .19119 50............................................................ .22689 .21991 .21325 .20689 .20080 51............................................................ .23732 .23023 .22344 .21695 .21074 52............................................................ .24808 .24086 .23396 .22735 .22102 53............................................................ .25914 .25181 .24479 .23807 .24252 54............................................................ .27047 .26304 .25591 .24908 .25372 55............................................................ .28208 .27455 .26733 .26039 .25372 56............................................................ .29395 .28633 .37901 .27197 .26521 57............................................................ .30610 .29840 .29099 .28386 .27700 58............................................................ .31851 .31074 .30325 .29604 .28909 59............................................................ .33122 .32337 .31581 .30853 .30150 60............................................................ .34420 .33630 .32867 .32132 .31422 61............................................................ .35748 .34953 .34185 .33444 .32727 62............................................................ .37106 .36307 .35535 .34788 .34066 63............................................................ .38492 .37691 .36915 .36165 .35438 64............................................................ .39905 .39102 .38324 .37571 .36841 65............................................................ .41342 .40539 .39760 .39005 .38272 66............................................................ .42803 .42000 .41221 .40465 .39731 67............................................................ .44283 .43483 .42705 .41949 .41215 68............................................................ .45784 .44987 .44211 .43457 .42724 69............................................................ .47307 .46513 .45741 .44990 .44254 70............................................................ .48851 .48063 .47296 .46549 .45821 71............................................................ .50422 .49641 .48880 .48139 .47416 72............................................................ .52018 .51246 .50493 .49758 .49042 73............................................................ .53631 .52870 .52126 .51400 .50691 74............................................................ .55247 .54497 .53764 .53048 .52347 75............................................................ .56852 .56115 .55393 .54687 .53997 76............................................................ .58439 .57714 .57005 .56311 .55632 77............................................................ .60005 .59294 .58599 .57917 .57249 78............................................................ .61551 .60856 .60174 .59506 .58851 79............................................................ .63084 .62405 .61739 .61085 .60443 80............................................................ .64609 .63946 .63296 .62657 .62030 81............................................................ .66114 .65469 .64835 .64213 .63602 82............................................................ .67589 .66963 .66347 .65742 .65146 83............................................................ .60937 .68429 .67831 .67243 .66664 84............................................................ .70463 .69875 .69296 .68726 .68165 85............................................................ .71872 .71304 .70745 .70194 .69651 86............................................................ .73233 .72685 .72146 .71614 .71089 87............................................................ .74507 .73978 .73458 .72944 .72438 88............................................................ .75691 .75181 .74679 .74183 .73694 89............................................................ .76810 .76319 .75834 .75355 .74883 90............................................................ .77897 .77424 .76957 .76496 .76040 91............................................................ .78945 .78490 .78040 .77596 .77158 92............................................................ .79919 .79481 .79048 .78621 .78198 93............................................................ .80801 .80380 .79963 .79550 .79143 94............................................................ .81587 .81180 .80777 .80379 .79985 95............................................................ .82271 .81877 .81487 .81100 .80719 96............................................................ .82846 .82462 .82083 .81707 .81335 97............................................................ .83360 .82985 .82615 .82248 .81885 98............................................................ .33808 .83441 .83079 .82720 .82365 99............................................................ .84228 .83869 .83514 .83163 .82815 100........................................................... .84645 .84294 .83947 .83603 .83262 101........................................................... .85012 .84668 .84327 .83988 .83653 102........................................................... .85409 .85072 .84737 .84405 .84077 103........................................................... .85917 .85588 .85262 .84939 .84619 104........................................................... .86403 .86083 .85765 .85449 .85136 105........................................................... .87136 .86829 .86524 .86221 .85921 106........................................................... .88315 .88032 .87750 .87470 .87192 107........................................................... .89949 .89700 .89452 .89206 .88961 108........................................................... .92511 .92321 .92132 .91944 .91757 109........................................................... .96642 .96555 .96468 .96382 .96296 ---------------------------------------------------------------------------------------------------------------- [[Page 71]] Table G Table G--Single Life, Unisex--Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown--Applicable for Transfers After November 30, 1983, and Before May 1, 1989 ---------------------------------------------------------------------------------------------------------------- (2) Yearly rate of return (1) Age ------------------------------------------------- 8.2% 8.4% 8.6% 8.8% 9.0% ---------------------------------------------------------------------------------------------------------------- 0............................................................. .03305 .03230 .03161 .03098 .03040 1............................................................. .01523 .01444 .01372 .01307 .01247 2............................................................. .01520 .01438 .01362 .01294 .01230 3............................................................. .01557 .01470 .01391 .01319 .01253 4............................................................. .01613 .01522 .01439 .01363 .01294 5............................................................. .01687 .01591 .01504 .01424 .01351 6............................................................. .01774 .01674 .01582 .01498 .01421 7............................................................. .01871 .01766 .01670 .01581 .01500 8............................................................. .01980 .01870 .01769 .01676 .01591 9............................................................. .02104 .01989 .01883 .01785 .01695 10............................................................ .02241 .02120 .02009 .01906 .01812 11............................................................ .02394 .02267 .02150 .02042 .01943 12............................................................ .02560 .02427 .02305 .02192 .02088 13............................................................ .02734 .02595 .02467 .02349 .02240 14............................................................ .02912 .02766 .02632 .02509 .02394 15............................................................ .03087 .02935 .02795 .02666 .02546 16............................................................ .03257 .03099 .02952 .02817 .02691 17............................................................ .03423 .03257 .03104 .02962 .02831 18............................................................ .03586 .03414 .03253 .03105 .02967 19............................................................ .03752 .03572 .03404 .03249 .03105 20............................................................ .03925 .03737 .03562 .03399 .03248 21............................................................ .04107 .03910 .03727 .03557 .03398 22............................................................ .04297 .04091 .03899 .03722 .03556 23............................................................ .04498 .04283 .04083 .03897 .03723 24............................................................ .04715 .04491 .04282 .04087 .03905 25............................................................ .04953 .04718 .04499 .04295 .04105 26............................................................ .05213 .04968 .04740 .04527 .04327 27............................................................ .05499 .05243 .05005 .04782 .04573 28............................................................ .05811 .05545 .05295 .05062 .04844 29............................................................ .06146 .05868 .05608 .05365 .05136 30............................................................ .06506 .06217 .05945 .05691 .05452 31............................................................ .06888 .06586 .06303 .06038 .05789 32............................................................ .07295 .06981 .06687 .06410 .06149 33............................................................ .07728 .07401 .07095 .06806 .06535 34............................................................ .08185 .07846 .07527 .07227 .06944 35............................................................ .08671 .08319 .07988 .07675 .07380 36............................................................ .09184 .08819 .08475 .08150 .07843 37............................................................ .09725 .09347 .08989 .08652 .08332 38............................................................ .10293 .09901 .09531 .09180 .08848 39............................................................ .10889 .10483 .10099 .09736 .09391 40............................................................ .11514 .11094 .10697 .10320 .09963 41............................................................ .12168 .11735 .11324 .10934 .10564 42............................................................ .12856 .12409 .11984 .11581 .11197 43............................................................ .13574 .13113 .12675 .12258 .11862 44............................................................ .14325 .13850 .13398 .12967 .12558 45............................................................ .15105 .14616 .14150 .13706 .13283 46............................................................ .15917 .15414 .14935 .14478 .14041 47............................................................ .16760 .16244 .15751 .15280 .14831 48............................................................ .17639 .17109 .16602 .16119 .15656 49............................................................ .18551 .18007 .17488 .16991 .16516 50............................................................ .19499 .18942 .18410 .17900 .17412 51............................................................ .20480 .19911 .19366 .18844 .18343 52............................................................ .21495 .20914 .20357 .19822 .19309 53............................................................ .22544 .21951 .21381 .20835 .20309 54............................................................ .23622 .23018 .22437 .21878 .21341 55............................................................ .24732 .24116 .23524 .22954 .22406 56............................................................ .25870 .25244 .24641 .24060 .23501 57............................................................ .27040 .26404 .25791 .25200 .24630 58............................................................ .28239 .27594 .26971 .26370 .25791 59............................................................ .29472 .28817 .28186 .27576 .26987 60............................................................ .30736 .30074 .29434 .28816 .28218 61............................................................ .32035 .31365 .30718 .30092 .29486 62............................................................ .33368 .32692 .32038 .31405 .30791 63............................................................ .34735 .34054 .33394 .32754 .32134 64............................................................ .36133 .35448 .34783 .34138 .33512 65............................................................ .37562 .36873 .36204 .35554 .34924 66............................................................ .39019 .38327 .37655 .37002 .36367 67............................................................ .40502 .39809 .39134 .38479 .37841 68............................................................ .42011 .41317 .40642 .39985 .39345 69............................................................ .43547 .42854 .42179 .41522 .40882 70............................................................ .45112 .44421 .43748 .43091 .42451 71............................................................ .46711 .46023 .45352 .44698 .44059 72............................................................ .48342 .47659 .46992 .46341 .45705 73............................................................ .49998 .49321 .48660 .48014 .47382 74............................................................ .51663 .50994 .50339 .49699 .49073 75............................................................ .53322 .52661 .52014 .51381 .50762 76............................................................ .54967 .54315 .53678 .53053 .52440 77............................................................ .56595 .55954 .55326 .54710 .54106 78............................................................ .58209 .57579 .56961 .56355 .55761 79............................................................ .59814 .59196 .58590 .57995 .57410 80............................................................ .61415 .60810 .60217 .59633 .59060 81............................................................ .63001 .62410 .61830 .61260 .60699 82............................................................ .64561 .63985 .63419 .62862 .62314 83............................................................ .66095 .65535 .64983 .64441 .63907 84............................................................ .67612 .67068 .66533 .66005 .65486 85............................................................ .69116 .68589 .68070 .67559 .67055 86............................................................ .70573 .70063 .69561 .69066 .68578 87............................................................ .71939 .71446 .70961 .70481 .70009 88............................................................ .73211 .72735 .72265 .71801 .71343 89............................................................ .74417 .73956 .73501 .73053 .72609 90............................................................ .75590 .75146 .74707 .74273 .73845 91............................................................ .76724 .76296 .75873 .75454 .75041 92............................................................ .77781 .77368 .76960 .76556 .76158 93............................................................ .78740 .78342 .77948 .77558 .77173 94............................................................ .79596 .79210 .78829 .78452 .78079 95............................................................ .80341 .79967 .79597 .79231 .78869 96............................................................ .80967 .80603 .80242 .79885 .79532 97............................................................ .81526 .81170 .80818 .80470 .80125 98............................................................ .82013 .81665 .81320 .80979 .80641 99............................................................ .82470 .82129 .81791 .81456 .81125 100........................................................... .82924 .82590 .82258 .81930 .81605 101........................................................... .83322 .82993 .82667 .82344 .82024 102........................................................... .83751 .83428 .83108 .82791 .82477 103........................................................... .84301 .83986 .83674 .83365 .83058 104........................................................... .84826 .84518 .84213 .83910 .83610 105........................................................... .85623 .85327 .85033 .84741 .84452 106........................................................... .86915 .86641 .86369 .86098 .85829 107........................................................... .88718 .88476 .88236 .87997 .87759 108........................................................... .91571 .91385 .91201 .91017 .90834 109........................................................... .96211 .96125 .96041 .95956 .95872 ---------------------------------------------------------------------------------------------------------------- Table G Table G--Single Life, Unisex--Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown--Applicable for Transfers After November 30, 1983, and Before May 1, 1989 ---------------------------------------------------------------------------------------------------------------- (2) Yearly rate of return (1) Age ------------------------------------------------- 9.2% 9.4% 9.6% 9.8% 10.0% ---------------------------------------------------------------------------------------------------------------- 0............................................................. .02987 .02938 .02893 .02851 .02812 1............................................................. .01192 .01141 .01094 .01051 .01012 2............................................................. .01173 .01119 .01070 .01025 .00983 3............................................................. .01192 .01136 .01084 .01036 .00992 4............................................................. .01229 .01170 .01116 .01066 .01019 5............................................................. .01283 .01221 .01164 .01111 .01062 6............................................................. .01350 .01284 .01224 .01168 .01116 7............................................................. .01425 .01356 .01292 .01233 .01178 8............................................................. .01512 .01439 .01372 .01309 .01252 [[Page 72]] 9............................................................. .01612 .01535 .01464 .01398 .01337 10............................................................ .01724 .01644 .01569 .01499 .01435 11............................................................ .01851 .01766 .01688 .01615 .01547 12............................................................ .01991 .01902 .01819 .01742 .01671 13............................................................ .02139 .02045 .01958 .01877 .01802 14............................................................ .02288 .02190 .02098 .02013 .01934 15............................................................ .02435 .02331 .02235 .02146 .02063 16............................................................ .02575 .02466 .02366 .02272 .02185 17............................................................ .02709 .02595 .02490 .02391 .02300 18............................................................ .02839 .02721 .02610 .02507 .02410 19............................................................ .02971 .02846 .02730 .02621 .02520 20............................................................ .03108 .02977 .02855 .02741 .02635 21............................................................ .03251 .03114 .02986 .02866 .02755 22............................................................ .03402 .03258 .03123 .02998 .02880 23............................................................ .03562 .03410 .03269 .03137 .03014 24............................................................ .03735 .03577 .03428 .03290 .03159 25............................................................ .03927 .03761 .03605 .03459 .03322 26............................................................ .04141 .03966 .03803 .03649 .03505 27............................................................ .04377 .04194 .04023 .03861 .03710 28............................................................ .04639 .04447 .04267 .04098 .03938 29............................................................ .04922 .04721 .04532 .04354 .04187 30............................................................ .05228 .05017 .04819 .04633 .04457 31............................................................ .05554 .05334 .05126 .04930 .04746 32............................................................ .05904 .05674 .05456 .05251 .05058 33............................................................ .06279 .06038 .05810 .05595 .05392 34............................................................ .06677 .06435 .06187 .05962 .05750 35............................................................ .07102 .06839 .06590 .06355 .06132 36............................................................ .07553 .07278 .07019 .06773 .06540 37............................................................ .08030 .07745 .07474 .07217 .06974 38............................................................ .08534 .08237 .07955 .07687 .07433 39............................................................ .09065 .08755 .08462 .08182 .07917 40............................................................ .09624 .09302 .08996 .08706 .08429 41............................................................ .10212 .09878 .09560 .09258 .08970 42............................................................ .10833 .10486 .10156 .09842 .09543 43............................................................ .11484 .11125 .10783 .10456 .10145 44............................................................ .12167 .11795 .11441 .11102 .10779 45............................................................ .12880 .12495 .12128 .11777 .11442 46............................................................ .13625 .13227 .12847 .12484 .12137 47............................................................ .14402 .13991 .13599 .13223 .12863 48............................................................ .15214 .14791 .14385 .13997 .13626 49............................................................ .16060 .15625 .15207 .14806 .14422 50............................................................ .16944 .16496 .16065 .15653 .15257 51............................................................ .17862 .17401 .16959 .16534 .16126 52............................................................ .18816 .18343 .17888 .17451 .17031 53............................................................ .19805 .19320 .18853 .18404 .17972 54............................................................ .20825 .20328 .19850 .19390 .18946 55............................................................ .21878 .21370 .20881 .20409 .19954 56............................................................ .22963 .22443 .21943 .21460 .20994 57............................................................ .24081 .23551 .23040 .22546 .22069 58............................................................ .25231 .24691 .24170 .23665 .23178 59............................................................ .26418 .25868 .25336 .24822 .24325 60............................................................ .27640 .27081 .26540 .26016 .25509 61............................................................ .28899 .28332 .27782 .27249 .26733 62............................................................ .30197 .29622 .29064 .28523 .27998 63............................................................ .31533 .30950 .30385 .29836 .29304 64............................................................ .32905 .32316 .31743 .31188 .30648 65............................................................ .34311 .33716 .33138 .32576 .32030 66............................................................ .35751 .35151 .34568 .34001 .33449 67............................................................ .37221 .36618 .36030 .35459 .34902 68............................................................ .38723 .38116 .37526 .36950 .36390 69............................................................ .40257 .39649 .39056 .38478 .37914 70............................................................ .41826 .41217 .40623 .40043 .39478 71............................................................ .43435 .42827 .42233 .41652 .41086 72............................................................ .45084 .44478 .43885 .43305 .42739 73............................................................ .46765 .46161 .45571 .44994 .44429 74............................................................ .48460 .47861 .47274 .46700 .46138 75............................................................ .50155 .49561 .48979 .48409 .47851 76............................................................ .51841 .51253 .50677 .50112 .49559 77............................................................ .53514 .52934 .52364 .51806 .51258 78............................................................ .55177 .54605 .54043 .53492 .52951 79............................................................ .56837 .56273 .55720 .55177 .54643 80............................................................ .58497 .57944 .57401 .56866 .56341 81............................................................ .60148 .59606 .59073 .58548 .58033 82............................................................ .61775 .61245 .60723 .60210 .59705 83............................................................ .63381 .62863 .62354 .61852 .61358 84............................................................ .64974 .64470 .63973 .63484 .63002 85............................................................ .66558 .66068 .65586 .65110 .64641 86............................................................ .68096 .67622 .67154 .66692 .66236 87............................................................ .69542 .69082 .68628 .68180 .67738 88............................................................ .70891 .70445 .70005 .69570 .69141 89............................................................ .72172 .71739 .71312 .70891 .70474 90............................................................ .73422 .73004 .72591 .72182 .71779 91............................................................ .74632 .74229 .73829 .73435 .73045 92............................................................ .75763 .75373 .74988 .74606 .74229 93............................................................ .76791 .76414 .76042 .75673 .75308 94............................................................ .77710 .77345 .76983 .76626 .76272 95............................................................ .78510 .78155 .77804 .77457 .77113 96............................................................ .79183 .78837 .78494 .78155 .77819 97............................................................ .79783 .79445 .79110 .78779 .78450 98............................................................ .80306 .79975 .79647 .79322 .79000 99............................................................ .80797 .80471 .80149 .79830 .79514 100........................................................... .81283 .80964 .80648 .80335 .80025 101........................................................... .81708 .81394 .81082 .80774 .80468 102........................................................... .82165 .81856 .81550 .81247 .80946 103........................................................... .82754 .82452 .82153 .81857 .81563 104........................................................... .83312 .83017 .82723 .82433 .82144 105........................................................... .84165 .83880 .83597 .83316 .83038 106........................................................... .85562 .85297 .85034 .84772 .84512 107........................................................... .87523 .87288 .87054 .86822 .86591 108........................................................... .90652 .90471 .90291 .90111 .89932 109........................................................... .95788 .95704 .95620 .95537 .95455 ---------------------------------------------------------------------------------------------------------------- Table G Table G--Single Life, Unisex--Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown--Applicable for Transfers After November 30, 1983, and Before May 1, 1989 ---------------------------------------------------------------------------------------------------------------- (2) Yearly rate of return (1) Age ------------------------------------------------- 10.2% 10.4% 10.6% 10.8% 11.0% ---------------------------------------------------------------------------------------------------------------- 0............................................................. .02776 .02743 .02712 .02682 .02655 1............................................................. .00975 .00941 .00909 .00880 .00852 2............................................................. .00945 .00909 .00875 .00844 .00816 3............................................................. .00952 .00914 .00879 .00846 .00815 4............................................................. .00976 .00936 .00899 .00865 .00832 5............................................................. .01016 .00974 .00935 .00898 .00864 6............................................................. .01068 .01023 .00981 .00943 .00907 7............................................................. .01128 .01080 .01036 .00995 .00957 8............................................................. .01198 .01148 .01101 .01058 .01017 9............................................................. .01281 .01228 .01179 .01133 .01090 10............................................................ .01375 .01319 .01267 .01219 .01173 11............................................................ .01483 .01425 .01370 .01318 .01270 12............................................................ .01604 .01542 .01484 .01430 .01379 13............................................................ .01732 .01666 .01605 .01548 .01494 14............................................................ .01860 .01792 .01727 .01667 .01610 15............................................................ .01986 .01913 .01845 .01782 .01723 16............................................................ .02103 .02027 .01956 .01889 .01827 17............................................................ .02214 .02134 .02059 .01989 .01923 [[Page 73]] 18............................................................ .02320 .02236 .02157 .02084 .02014 19............................................................ .02426 .02337 .02254 .02177 .02104 20............................................................ .02536 .02442 .02355 .02273 .02197 21............................................................ .02650 .02552 .02460 .02374 .02293 22............................................................ .02770 .02667 .02570 .02479 .02394 23............................................................ .02898 .02789 .02687 .02591 .02501 24............................................................ .03037 .02923 .02815 .02714 .02619 25............................................................ .03194 .03073 .02960 .02853 .02752 26............................................................ .03370 .03243 .03123 .03010 .02904 27............................................................ .03568 .03434 .03307 .03188 .03076 28............................................................ .03789 .03647 .03514 .03389 .03271 29............................................................ .04029 .03880 .03740 .03608 .03483 30............................................................ .04291 .04135 .03987 .03848 .03716 31............................................................ .04572 .04407 .04252 .04105 .03966 32............................................................ .04875 .04702 .04538 .04384 .04237 33............................................................ .05200 .05019 .04847 .04684 .04530 34............................................................ .05548 .05358 .05177 .05006 .04843 35............................................................ .05921 .05722 .05532 .05352 .05181 36............................................................ .06319 .06110 .05911 .05722 .05543 37............................................................ .06743 .06524 .06315 .06117 .05929 38............................................................ .07191 .06962 .06744 .06536 .06338 39............................................................ .07665 .074425 .07197 .06980 .06773 40............................................................ .08166 .07916 .07677 .07450 .07233 41............................................................ .08696 .08434 .08185 .07947 .07721 42............................................................ .09257 .08985 .08725 .08477 .08239 43............................................................ .09848 .09564 .09293 .09034 .08787 44............................................................ .10470 .10175 .09893 .09623 .09365 45............................................................ .11121 .10815 .10522 .10241 .09972 46............................................................ .11805 .11486 .11182 .10890 .10610 47............................................................ .12519 .12189 .11873 .11569 .11279 48............................................................ .13269 .12927 .12600 .12285 .11983 49............................................................ .14054 .13600 .13361 .13035 .12721 50............................................................ .14876 .14511 .14160 .13822 .13497 51............................................................ .15734 .15356 .14994 .14645 .14309 52............................................................ .16627 .16238 .15864 .15504 .15156 53............................................................ .17557 .17156 .16770 .16399 .16040 54............................................................ .18519 .18107 .17710 .17327 .16957 55............................................................ .19515 .19092 .18684 .18290 .17909 56............................................................ .20544 .20110 .19691 .19286 .18894 57............................................................ .21609 .21164 .20734 .20318 .19916 58............................................................ .22707 .22252 .21811 .21385 .20972 59............................................................ .23844 .23378 .22928 .22491 .22068 60............................................................ .25018 .24543 .24082 .23636 .23203 61............................................................ .26233 .25749 .25279 .24823 .24381 62............................................................ .27490 .26996 .26517 .26052 .25601 63............................................................ .28787 .28286 .27798 .27325 .26865 64............................................................ .30124 .29615 .29120 .28639 .28171 65............................................................ .31500 .30983 .30481 .29993 .29517 66............................................................ .32912 .32390 .31881 .31386 .30904 67............................................................ .34360 .33832 .33318 .32817 .32328 68............................................................ .35843 .35311 .34791 .34285 .33791 69............................................................ .37365 .36828 .36305 .35794 .35296 70............................................................ .38925 .38386 .37860 .37346 .36844 71............................................................ .40532 .39991 .39463 .38946 .38442 72............................................................ .42185 .41644 .41115 .40597 .40091 73............................................................ .43876 .43336 .42807 .42289 .41782 74............................................................ .45588 .45050 .44522 .44005 .43499 75............................................................ .47304 .46769 .46244 .45729 .45225 76............................................................ .49016 .48485 .47963 .47451 .46949 77............................................................ .50721 .50193 .49676 .49168 .48670 78............................................................ .52419 .51898 .51385 .50882 .50388 79............................................................ .54119 .53604 .53097 .52600 .52111 80............................................................ .55825 .55318 .54819 .54328 .53846 81............................................................ .57526 .57027 .56536 .56053 .55578 82............................................................ .59208 .58718 .58236 .57762 .57295 83............................................................ .60871 .60392 .59920 .59455 .58997 84............................................................ .62527 .62059 .61597 .61143 .60695 85............................................................ .64179 .63723 .63273 .62830 .62393 86............................................................ .65787 .65344 .64907 .64475 .64050 87............................................................ .67302 .66871 .66446 .66026 .65612 88............................................................ .68717 .68298 .67885 .67477 .67074 89............................................................ .70063 .69656 .69255 .68858 .68466 90............................................................ .71380 .70986 .70597 .70212 .69831 91............................................................ .72659 .72278 .71901 .71528 .71160 92............................................................ .73856 .73488 .73123 .72762 .72405 93............................................................ .74947 .74590 .74236 .73887 .73541 94............................................................ .75922 .75575 .75233 .74893 .74557 95............................................................ .76773 .76436 .76102 .75772 .75445 96............................................................ .77487 .77158 .76832 .76510 .76190 97............................................................ .78125 .77803 .77485 .77169 .76856 98............................................................ .78681 .78365 .78052 .77742 .77435 99............................................................ .79201 .78891 .78583 .78279 .77977 100........................................................... .79717 .79412 .79111 .78811 .78515 101........................................................... .80165 .79865 .79568 .79273 .78981 102........................................................... .80648 .80353 .80060 .79769 .79481 103........................................................... .81271 .80982 .80695 .80411 .80129 104........................................................... .81858 .81574 .81292 .81013 .80736 105........................................................... .83761 .82487 .82214 .81943 .81675 106........................................................... .84254 .83998 .83743 .83490 .83238 107........................................................... .86362 .86133 .85906 .85681 .85456 108........................................................... .89755 .89577 .89401 .89226 .89051 109........................................................... .95372 .95290 .95208 .95126 .95045 ---------------------------------------------------------------------------------------------------------------- Table G Table G--Single Life, Unisex--Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown--Applicable for Transfers After November 30, 1983, and Before May 1, 1989 ---------------------------------------------------------------------------------------------------------------- (2) Yearly rate of return (1) Age ------------------------------------------------- 11.2% 11.4% 11.6% 11.8% 12.0% ---------------------------------------------------------------------------------------------------------------- 0............................................................. .02630 .02606 .02583 .02562 .02542 1............................................................. .00827 .00803 .00780 .00759 .00739 2............................................................. .00789 .00763 .00740 .00718 .00697 3............................................................. .00787 .00760 .00736 .00712 .00690 4............................................................. .00802 .00774 .00748 .00723 .00700 5............................................................. .00832 .00802 .00774 .00748 .00724 6............................................................. .00873 .00841 .00812 .00784 .00758 7............................................................. .00921 .00888 .00856 .00827 .00799 8............................................................. .00979 .00944 .00910 .00879 .00850 9............................................................. .01049 .01012 .00976 .00943 .00912 10............................................................ .01131 .01091 .01053 .01018 .00985 11............................................................ .01225 .01183 .01143 .01106 .01070 12............................................................ .01331 .01286 .01244 .01205 .01168 13............................................................ .01444 .01397 .01352 .01311 .01271 14............................................................ .01558 .01508 .01461 .01417 .01375 15............................................................ .01667 .01614 .01565 .01519 .01475 16............................................................ .01768 .01713 .01661 .01612 .01566 17............................................................ .01862 .01803 .01749 .01697 .01649 18............................................................ .01949 .01888 .01831 .01776 .01725 19............................................................ .02035 .01971 .01910 .01853 .01799 20............................................................ .02124 .02056 .01992 .01932 .01875 21............................................................ .02217 .02145 .02078 .02014 .01954 22............................................................ .02313 .02238 .02166 .02099 .02035 23............................................................ .02416 .02336 .02261 .02190 .02122 24............................................................ .02529 .02445 .02365 .02290 .02218 25............................................................ .02657 .02568 .02484 .02404 .02328 26............................................................ .02804 .02710 .02620 .02536 .02456 [[Page 74]] 27............................................................ .02970 .02870 .02776 .02686 .02601 28............................................................ .03159 .03053 .02953 .02858 .02768 29............................................................ .03365 .03253 .03147 .03047 .02951 30............................................................ .03591 .03473 .03361 .03255 .03154 31............................................................ .03834 .03709 .03591 .03478 .03372 32............................................................ .04098 .03966 .03841 .03722 .03610 33............................................................ .04383 .04244 .04112 .03987 .03867 34............................................................ .04689 .04543 .04403 .04271 .04145 35............................................................ .05019 .04865 .04718 .04578 .04445 36............................................................ .05372 .05210 .05055 .04907 .04767 37............................................................ .05749 .05578 .05416 .05260 .05112 38............................................................ .06150 .05970 .05799 .05636 .05480 39............................................................ .06575 .06387 .06207 .06035 .05871 40............................................................ .07026 .06828 .06639 .06459 .06286 41............................................................ .07504 .07297 .07099 .06909 .06728 42............................................................ .08013 .07796 .07589 .07390 .07200 43............................................................ .08550 .08323 .08106 .07898 .07699 44............................................................ .09118 .08881 .08654 .08437 .08228 45............................................................ .09714 .09467 .09230 .09003 .08784 46............................................................ .10341 .10084 .09837 .09599 .09371 47............................................................ .10999 .10731 .10473 .10226 .09988 48............................................................ .11693 .11414 .11145 .10888 .10639 49............................................................ .12420 .12130 .11852 .11583 .11325 50............................................................ .13185 .12884 .12595 .12316 .12047 51............................................................ .13985 .13674 .13373 .13084 .12805 52............................................................ .14822 .14499 .14188 .13888 .13598 53............................................................ .15695 .15361 .15039 .14729 .14428 54............................................................ .16601 .16256 .15924 .15602 .15292 55............................................................ .17542 .17186 .16843 .16511 .16190 56............................................................ .18516 .18150 .17796 .17454 .17122 57............................................................ .19527 .19150 .18786 .18433 .18091 58............................................................ .20573 .20186 .19811 .19448 .19096 59............................................................ .21659 .21262 .20877 .20504 .20142 60............................................................ .22784 .22377 .21982 .21599 .21227 61............................................................ .23952 .23535 .23131 .22738 .22357 62............................................................ .25163 .24737 .24324 .23922 .23531 63............................................................ .26418 .25984 .25561 .25151 .24751 64............................................................ .27716 .27273 .26842 .26423 .26015 65............................................................ .29054 .28604 .28165 .27738 .27322 66............................................................ .30434 .29976 .29530 .29096 .28672 67............................................................ .31852 .31388 .30935 .30494 .30063 68............................................................ .33310 .32840 .32381 .31933 .31496 69............................................................ .34809 .34334 .33870 .33417 .32975 70............................................................ .36353 .35874 .35405 .34948 .34500 71............................................................ .37948 .37466 .36994 .36532 .36081 72............................................................ .39595 .39111 .38636 .38172 .37718 73............................................................ .41286 .40801 .40325 .39859 .39403 74............................................................ .43004 .42518 .42042 .41575 .41118 75............................................................ .44730 .44245 .43770 .43304 .42846 76............................................................ .46457 .45974 .45500 .45035 .44579 77............................................................ .48181 .47700 .47229 .46766 .46311 78............................................................ .49903 .49426 .48958 .48497 .48045 79............................................................ .51631 .51159 .50694 .50238 .49789 80............................................................ .53371 .52905 .52446 .51994 .51550 81............................................................ .55110 .54650 .54197 .53752 .53313 82............................................................ .56835 .56382 .55937 .55497 .55065 83............................................................ .58546 .58101 .57663 .57231 .56806 84............................................................ .60253 .59817 .59388 .58965 .58547 85............................................................ .61961 .61536 .61116 .60703 .60294 86............................................................ .63630 .63215 .62806 .62402 .62004 87............................................................ .65203 .64800 .64401 .64007 .63619 88............................................................ .66676 .66282 .65894 .65510 .65131 89............................................................ .68079 .67696 .67318 .66944 .66574 90............................................................ .69455 .69084 .68716 .68353 .67993 91............................................................ .70795 .70435 .70078 .69726 .69377 92............................................................ .72052 .71703 .71357 .71015 .70677 93............................................................ .73198 .72860 .72524 .72192 .71864 94............................................................ .74225 .73896 .73570 .73248 .72928 95............................................................ .75121 .74801 .74483 .74169 .73858 96............................................................ .75874 .75561 .75250 .74943 .74639 97............................................................ .76546 .76240 .75936 .75635 .75336 98............................................................ .77131 .76830 .76531 .76235 .75942 99............................................................ .77678 .77382 .77088 .76798 .76509 100........................................................... .78221 .77930 .77642 .77356 .77072 101........................................................... .78691 .78404 .78119 .77837 .77557 102........................................................... .79196 .78912 .78632 .78353 .78077 103........................................................... .79849 .79572 .79297 .79024 .78753 104........................................................... .80460 .80188 .79917 .79648 .79381 105........................................................... .81408 .81143 .80881 .80620 .80361 106........................................................... .82989 .82740 .82494 .82249 .82006 107........................................................... .85233 .85012 .84791 .84572 .84353 108........................................................... .88877 .88704 .88532 .88361 .88190 109........................................................... .94964 .94883 .94803 .94723 .94643 ---------------------------------------------------------------------------------------------------------------- Table G Table G--Single Life, Unisex--Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown--Applicable for Transfers After November 30, 1983, and Before May 1, 1989 ---------------------------------------------------------------------------------------------------------------- (2) Yearly rate of return (1) Age ------------------------------------------------- 12.2% 12.4% 12.6% 12.8% 13.0% ---------------------------------------------------------------------------------------------------------------- 0............................................................. .02523 .02505 .02488 .02472 .02456 1............................................................. .00721 .00703 .00687 .00671 .00657 2............................................................. .00678 .00659 .00642 .00626 .00610 3............................................................. .00670 .00650 .00632 .00615 .00599 4............................................................. .00678 .00658 .00638 .00620 .00603 5............................................................. .00701 .00679 .00658 .00639 .00620 6............................................................. .00733 .00710 .00688 .00668 .00648 7............................................................. .00733 .00748 .00725 .00703 .00682 8............................................................. .00822 .00796 .00771 .00748 .00726 9............................................................. .00882 .00854 .00828 .00803 .00780 10............................................................ .00953 .00924 .00896 .00869 .00844 11............................................................ .01037 .01006 .00976 .00948 .00922 12............................................................ .01132 .01099 .01068 .01038 .01010 13............................................................ .01234 .01199 .01166 .01134 .01104 14............................................................ .01336 .01299 .01264 .01231 .01199 15............................................................ .01434 .01395 .01358 .01323 .01289 16............................................................ .01522 .01481 .01442 .01405 .01371 17............................................................ .01603 .01559 .01518 .01480 .01443 18............................................................ .01677 .01631 .01588 .01547 .01508 19............................................................ .01748 .01700 .01654 .01611 .01570 20............................................................ .01821 .01770 .01722 .01677 .01633 21............................................................ .01897 .01843 .01792 .01744 .01698 22............................................................ .01975 .01918 .01864 .01813 .01765 23............................................................ .02059 .01998 .01941 .01887 .01836 24............................................................ .02151 .02087 .02027 .01970 .01915 25............................................................ .02257 .02189 .02125 .02064 .02006 26............................................................ .02380 .02308 .02240 .02175 .02114 27............................................................ .02521 .02445 .02373 .02304 .02239 28............................................................ .02683 .02602 .02525 .02452 .02383 29............................................................ .02861 .02775 .02694 .02616 .02543 30............................................................ .03058 .02967 .02881 .02798 .02720 31............................................................ .03270 .03174 .03082 .02995 .02911 32............................................................ .03502 .03400 .03303 .03210 .03122 33............................................................ .03754 .03646 .03543 .03444 .03350 34............................................................ .04025 .03910 .03801 .03697 .03597 35............................................................ .04318 .04197 .04081 .03971 .03865 [[Page 75]] 36............................................................ .04633 .04505 .04383 .04266 .04154 37............................................................ .04971 .04836 .04707 .04583 .04465 38............................................................ .05331 .05188 .05052 .04922 .04797 39............................................................ .05714 .05564 .05420 .05282 .05150 40............................................................ .06121 .05963 .05812 .05667 .05528 41............................................................ .06554 .06388 .06229 .06076 .05929 42............................................................ .07018 .06843 .06675 .06514 .06360 43............................................................ .07508 .07324 .07148 .06979 .06817 44............................................................ .08028 .07325 .07651 .07473 .07303 45............................................................ .08575 .08373 .08180 .07993 .07814 46............................................................ .09152 .08941 .08738 .08543 .08355 47............................................................ .09759 .09539 .09326 .09122 .08926 48............................................................ .10401 .10171 .09949 .09735 .09530 49............................................................ .11076 .10836 .10605 .10382 .10167 50............................................................ .11788 .11538 .11297 .11065 .10840 51............................................................ .12535 .12276 .12025 .11782 .11548 52............................................................ .13319 .13049 .12788 .12536 .12292 53............................................................ .14139 .13858 .13588 .13326 .13072 54............................................................ .14992 .14701 .14420 .14149 .13885 55............................................................ .15880 .15579 .15288 .15006 .14733 56............................................................ .16801 .16491 .16190 .15898 .15615 57............................................................ .17760 .17439 .17128 .16827 .16534 58............................................................ .18755 .18424 .18103 .17792 .17489 59............................................................ .19790 .19450 .19119 .18798 .18486 60............................................................ .20866 .20516 .20175 .19844 .19523 61............................................................ .21986 .21626 .21276 .20936 .20605 62............................................................ .23151 .22782 .22423 .22073 .21733 63............................................................ .24362 .23984 .23616 .23257 .22908 64............................................................ .25617 .25231 .24854 .24487 .24129 65............................................................ .26917 .26522 .26137 .25761 .25395 66............................................................ .28259 .27857 .27464 .27081 .26707 67............................................................ .29643 .29233 .28833 .28443 .38061 68............................................................ .31070 .30653 .30246 .29849 .29461 69............................................................ .32542 .32120 .31707 .31303 .30908 70............................................................ .34063 .33635 .33217 .32807 .32407 71............................................................ .35639 .35207 .34784 .34370 .33965 72............................................................ .37273 .36837 .36410 .35993 .35583 73............................................................ .38955 .38517 .38088 .37667 .37255 74............................................................ .40670 .40230 .39799 .39377 .38962 75............................................................ .42398 .41958 .41526 .41102 .40686 76............................................................ .44131 .43691 .43259 .42825 .42419 77............................................................ .45864 .45425 .44994 .44571 .44155 78............................................................ .47601 .47164 .46734 .46312 .45897 79............................................................ .49348 .48914 .48487 .48067 .47654 80............................................................ .51112 .50682 .50259 .49842 .49432 81............................................................ .52881 .52455 .52036 .51624 .51218 82............................................................ .54639 .54219 .53805 .53398 .52996 83............................................................ .56386 .55973 .55566 .55164 .54768 84............................................................ .58136 .57730 .57329 .56934 .56545 85............................................................ .59891 .59494 .59102 .58715 .58333 86............................................................ .61610 .61222 .60839 .60460 .60086 87............................................................ .62335 .62856 .62481 .62111 .61746 88............................................................ .64757 .64386 .64021 .63659 .63302 89............................................................ .66209 .65848 .65491 .65139 .64790 90............................................................ .67638 .67287 .66939 .66596 .66256 91............................................................ .69032 .68691 .68353 .68019 .67689 92............................................................ .70342 .70011 .69683 .69359 .69038 93............................................................ .71539 .71217 .70899 .70584 .70271 94............................................................ .72612 .72299 .71989 .71683 .71379 95............................................................ .73550 .43245 .72943 .72643 .72347 96............................................................ .74337 .74039 .73743 .73450 .73160 97............................................................ .75041 .74748 .74458 .74171 .73886 98............................................................ .74652 .75364 .75079 .74797 .74517 99............................................................ .76224 .75941 .75660 .75382 .75106 100........................................................... .76791 .76513 .76237 .75963 .75692 101........................................................... .77280 .77005 .76732 .67462 .76194 102........................................................... .77804 .77532 .77263 .76996 .76732 103........................................................... .78485 .78218 .77954 .77692 .77432 104........................................................... .79117 .78854 .78594 .78335 .78078 105........................................................... .80103 .79848 .78595 .79343 .79093 106........................................................... .81764 .81524 .81285 .81048 .80813 107........................................................... .84137 .93921 .83706 .83493 .83281 108........................................................... .88020 .87851 .87682 .87515 .87348 109........................................................... .94563 .94484 .94405 .94326 .94248 ---------------------------------------------------------------------------------------------------------------- Table G Table G--Single Life, Unisex--Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown--Applicable for Transfers After November 30, 1983, and Before May 1, 1989 ---------------------------------------------------------------------------------------------------------------- (2) Yearly rate of return (1) Age ------------------------------------------------- 13.2% 13.4% 13.6% 13.8% 14.0% ---------------------------------------------------------------------------------------------------------------- 0............................................................. .02442 .02428 .02414 .02402 .02389 1............................................................. .00643 .00629 .00617 .00605 .00594 2............................................................. .00596 .00582 .00569 .00556 .00544 3............................................................. .00583 .00569 .00555 .00542 .00529 4............................................................. .00586 .00571 .00556 .00542 .00529 5............................................................. .00603 .00587 .00571 .00556 .00542 6............................................................. .00630 .00612 .00595 .00580 .00565 7............................................................. .00663 .00644 .00626 .00610 .00594 8............................................................. .00705 .00685 .00666 .00648 .00631 9............................................................. .00757 .00736 .00716 .00697 .00679 10............................................................ .00821 .00798 .00777 .00756 .00737 11............................................................ .00896 .00872 .00850 .00828 .00807 12............................................................ .00983 .00958 .00934 .00911 .00889 13............................................................ .01076 .01049 .01024 .00999 .00976 14............................................................ .01170 .01141 .01114 .01088 .01064 15............................................................ .01258 .01228 .01200 .01172 .01147 16............................................................ .01337 .01306 .01276 .01247 .01220 17............................................................ .01408 .01375 .01343 .01313 .01284 18............................................................ .01471 .01436 .01403 .01371 .01341 19............................................................ .01531 .01494 .01459 .01426 .01394 20............................................................ .01592 .01553 .01516 .01481 .01447 21............................................................ .01655 .01614 .01574 .01537 .01502 22............................................................ .01719 .01675 .01634 .01594 .01557 23............................................................ .01787 .01741 .01697 .01655 .01615 24............................................................ .01863 .01814 .01768 .01723 .01681 25............................................................ .01952 .01899 .01850 .01802 .01757 26............................................................ .02056 .02000 .01947 .01897 .01849 27............................................................ .02177 .02118 .02061 .02008 .01956 28............................................................ .02317 .02254 .02194 .02137 .02082 29............................................................ .02472 .02405 .02342 .02281 .02223 30............................................................ .02645 .02574 .02506 .02441 .02379 31............................................................ .02832 .02756 .02684 .02615 .02549 32............................................................ .03037 .02957 .02880 .02806 .02736 33............................................................ .03261 .03175 .03093 .03015 .02940 34............................................................ .03502 .03411 .03324 .03241 .03162 35............................................................ .03764 .03668 .03576 .03488 .03403 36............................................................ .04048 .03945 .03847 .03754 .03664 37............................................................ .04352 .04244 .04140 .04040 .03945 38............................................................ .04677 .04563 .04453 .04347 .04246 39............................................................ .05024 .04903 .04787 .04675 .04568 40............................................................ .05394 .05266 .05143 .05025 .04912 41............................................................ .05789 .05653 .05524 .05399 .05279 42............................................................ .06212 .06069 .05932 .05800 .05674 43............................................................ .06661 .06511 .06366 .06227 .06093 44............................................................ .07138 .06980 .06828 .06682 .06541 [[Page 76]] 45............................................................ .07642 .07476 .07316 .07162 .07013 46............................................................ .08174 .08000 .07832 .07670 .07514 47............................................................ .08736 .08553 .08377 .08207 .08042 48............................................................ .09331 .09140 .08955 .08776 .08604 49............................................................ .09959 .09759 .09565 .09378 .09198 50............................................................ .10624 .10414 .10212 .10016 .09827 51............................................................ .11322 .11104 .10892 .10688 .10490 52............................................................ .12057 .11829 .11608 .11395 .11188 53............................................................ .12827 .12590 .12360 .12138 .11922 54............................................................ .13631 .13384 .13145 .12913 .12689 55............................................................ .14469 .14213 .13964 .13724 .13490 56............................................................ .15341 .15075 .14817 .14567 .14324 57............................................................ .16250 .15975 .15708 .15448 .15196 58............................................................ .17196 .16911 .16634 .16365 .16104 59............................................................ .18183 .17888 .17602 .17324 .17053 60............................................................ .19210 .18906 .18611 .18323 .18043 61............................................................ .20283 .19970 .19665 .19368 .19079 62............................................................ .21402 .21079 .20766 .20460 .20162 63............................................................ .22568 .22237 .21914 .21600 .21293 64............................................................ .23780 .23440 .23109 .22786 .22471 65............................................................ .25038 .24690 .24350 .24019 .23695 66............................................................ .26342 .25986 .25638 .25298 .24967 67............................................................ .27689 .27325 .26970 .26623 .26284 68............................................................ .29081 .28711 .28248 .27994 .27647 69............................................................ .30523 .30145 .29776 .29415 .29062 70............................................................ .32015 .31632 .31257 .30890 .30530 71............................................................ .33568 .33179 .32799 .32426 .32061 72............................................................ .35182 .34789 .34404 .34027 .33657 73............................................................ .36851 .36455 .36066 .35685 .35311 74............................................................ .38555 .38156 .37765 .37381 .37004 75............................................................ .40278 .39877 .39484 .39098 .38710 76............................................................ .42010 .41608 .41213 .40826 .40445 77............................................................ .43746 .43344 .42949 .42561 .42179 78............................................................ .45489 .45088 .44693 .44305 .43923 79............................................................ .47248 .46848 .46454 .46067 .45686 80............................................................ .49028 .48631 .48240 .47854 .47475 82............................................................ .50818 .50423 .50035 .49653 .59276 82............................................................ .52600 .52210 .51826 .51447 .51074 83............................................................ .54377 .53992 .53613 .53238 .52869 84............................................................ .56160 .55781 .55407 .55038 .54674 85............................................................ .57956 .57584 .57216 .56854 .56496 86............................................................ .59717 .59353 .58993 .58638 .58287 87............................................................ .61385 .61028 .60676 .60328 .59984 88............................................................ .62950 .62601 .62256 .61915 .61578 89............................................................ .64445 .64104 .63767 .63434 .63105 90............................................................ .65920 .65588 .65259 .64934 .64612 91............................................................ .67362 .67039 .66719 .66402 .66089 92............................................................ .68720 .68405 .68094 .67786 .67481 93............................................................ .69962 .69657 .69354 .69054 .68757 94............................................................ .71078 .70780 .70485 .70193 .69903 95............................................................ .72053 .71763 .71475 .71189 .70906 96............................................................ .72872 .72587 .72305 .72026 .71748 97............................................................ .73604 .73325 .73048 .72773 .72501 98............................................................ .74239 .73964 .73692 .73422 .73154 99............................................................ .74833 .74562 .74294 .74028 .73764 100........................................................... .75423 .75156 .74892 .74630 .74370 101........................................................... .75928 .75664 .75403 .75144 .74887 102........................................................... .76469 .76209 .75950 .75694 .75440 103........................................................... .77174 .76918 .76664 .76413 .76163 104........................................................... .77824 .77571 .77320 .77071 .76824 105........................................................... .78845 .78599 .78354 .78111 .77870 106........................................................... .80579 .80346 .80115 .79885 .79657 107........................................................... .83070 .82860 .82652 .82444 .82238 108........................................................... .87182 .87016 .86852 .86688 .86525 109........................................................... .94170 .94092 .94014 .93937 .93860 ---------------------------------------------------------------------------------------------------------------- (e) Present value of the remainder interest in the case of transfers to pooled income funds for which the valuation date is after April 30, 1989, and before May 1, 1999--(1) In general. In the case of transfers to pooled income funds for which the valuation date is after April 30, 1989, and before May 1, 1999, the present value of a remainder interest is determined under this section. See, however, Sec. 1.7520-3(b) (relating to exceptions to the use of prescribed tables under certain circumstances). The present value of a remainder interest that is dependent on the termination of the life of one individual is computed by the use of Table S in paragraph (e)(5) of this section. For purposes of the computations under this section, the age of an individual is the age at the individual's nearest birthday. If the valuation date of a transfer to a pooled income fund is after April 30, 1989, and before June 10, 1994, a transferor can rely on Notice 89-24, 1989-1 C.B. 660, or Notice 89-60, 1989-1 C.B. 700, in valuing the transferred interest. (See Sec. 601.601(d)(2)(ii)(b) of this chapter.) (2) Present value of a remainder interest. The present value of a remainder interest in property transferred to a pooled income fund is computed on the basis of-- (i) Life contingencies determined from the values of lx that are set forth in Table 80CNSMT in Sec. 20.2031-7A(e)(4) of this chapter (Estate Tax Regulations); and (ii) Discount at a rate of interest, compounded annually, equal to the highest yearly rate of return of the pooled income fund for the 3 taxable years immediately preceding its taxable year in which the transfer of property to the fund is made. The provisions of Sec. 1.642(c)-6(c) apply for determining the yearly rate of return. However, where the taxable year is less than 12 months, the provisions of Sec. 1.642(c)-6(e)(3)(ii) apply for the determining the yearly rate of return. (3) Pooled income funds in existence less than 3 taxable years. The provisions of Sec. 1.642(c)-6(e)(4) apply for determining the highest yearly rate of return when the pooled income fund has been in existence less than three taxable years. [[Page 77]] (4) Computation of value of remainder interest. The factor that is used in determining the present value of a remainder interest that is dependent on the termination of the life of one individual is the factor from Table S in paragraph (e)(5) of this section under the appropriate yearly rate of return opposite the number that corresponds to the age of the individual upon whose life the value of the remainder interest is based. Table S in paragraph (e)(5) of this section includes factors for yearly rates of return from 4.2 to 14 percent. Many actuarial factors not contained in Table S in paragraph (e)(5) of this section are contained in Table S in Internal Revenue Service Publication 1457, ``Actuarial Values, Alpha Volume,'' (8-89). 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 by a written request to: CC:DOM:CORP:R (IRS Publication 1457), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. For other situations, see Sec. 1.642(c)-6(b). If the yearly rate of return is a percentage that is between the yearly rates of return for which factors are provided, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying the fair market value of the property on the valuation date by the appropriate remainder factor. For an example of a computation of the present value of a remainder interest requiring a linear interpolation adjustment, see Sec. 1.642(c)-6(e)(5). (5) Actuarial tables. In the case of transfers for which the valuation date is after April 30, 1989, and before May 1, 1999, the present value of a remainder interest dependent on the termination of one life in the case of a transfer to a pooled income fund is determined by use of the following tables: Table S.--Based on Life Table 80CNSMT Single Life Remainder Factors [Applicable After April 30, 1989, and Before May 1, 1999] -------------------------------------------------------------------------------------------------------------------------------------------------------- Interest rate Age --------------------------------------------------------------------------------------------------- 4.2% 4.4% 4.6% 4.8% 5.0% 5.2% 5.4% 5.6% 5.8% 6.0% -------------------------------------------------------------------------------------------------------------------------------------------------------- 0................................................... .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 [[Page 78]] 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 [[Page 79]] 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] -------------------------------------------------------------------------------------------------------------------------------------------------------- Interest rate Age --------------------------------------------------------------------------------------------------- 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 [[Page 80]] 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] -------------------------------------------------------------------------------------------------------------------------------------------------------- Interest rate Age --------------------------------------------------------------------------------------------------- 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 [[Page 81]] 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 [[Page 82]] 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, Before May 1, 1999] -------------------------------------------------------------------------------------------------------------------------------------------------------- Interest rate Age --------------------------------------------------------------------------------------------------- 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 [[Page 83]] 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 [[Page 84]] 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] -------------------------------------------------------------------------------------------------------------------------------------------------------- Interest rate Age --------------------------------------------------------------------------------------------------- 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 [[Page 85]] 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 -------------------------------------------------------------------------------------------------------------------------------------------------------- [[Page 86]] [Redesignated from 36 FR 6480, Apr. 6, 1971. T.D. 8540, 59 FR 30102, 30105, 30116, June 10, 1994, as amended by T.D. 8819, 64 FR 23190, 23199, 23228, Apr. 30, 1999; 64 FR 33196, June 22, 1999; T.D. 8886, 65 FR 36943, June 12, 2000] Election to Treat Trust as Part of an Estate