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Actuarial Tables

Section 7520 of the Internal Revenue Code requires the use of a set of actuarial tables for valuing annuities, life estates, remainders, and reversions, for all purposes under Title 26 except for certain purposes stated in the statute or provided by regulation. These actuarial tables do not apply to valuations under Chapter 1, Subchapter D, (relating to qualified retirement arrangements), nor to section 72, (relating to computations for exclusion ratios for annuities), and for certain other limited purposes as provided by regulations at 1.7520-3(a), 20.7520-3(a), and 25.7520-3(a).

Interest Rate: The actuarial factors required for these valuations must be based on an interest rate equal to 120 percent of the midterm applicable federal rate for the month of valuation. These interest rates are available at the following site.

Mortality Basis: The tables listed below are based on the most recent census data available, and are generally effective for valuation dates as determined by regulations to be published soon. The mortality table is listed as Table 2000CM.

The actuarial tables below and some of their uses are explained in more detail in the following IRS publications:

Publication 1457 provides examples for valuing annuities, life estates, and remainders generally.

Publication 1458 provides examples for valuing interests in unitrusts.

Publication 1459 provides examples for valuing remainder interests in depreciable property for income tax purposes.

 

Publication 1457: Annuities, Life Estates & Remainders

Section

Name

 

# of Pages

File Size (Kb)

         

1

Table S  Single Life Factors

100

960

2-1

Table R(2)   0.2% to 4.0%  Last-to-Die Remainder Factors

 88

 2,750

 2-2

Table R(2)   4.2% to 8.0%  Last-to-Die Remainder Factors

 88

 2,555

 2-3

Table R(2)   8.2% to 12%  Last-to-Die Remainder Factors

 88

 2,455

 2-4

Table R(2) 12.2% to 16.0%  Last-to-Die Remainder Factors

 88

 2,405

 2-5

Table R(2) 16.2% to 20.0%  Last-to-Die Remainder Factors

 88

 2,375

 3

Table B  Term Certain Factors

 50

 780

 4

Table H  Commutation Factors

 100

 1,800

 5

Table K  Annuity Adjustment Factors

 2

 30

 6

Table 2000CM  Mortality Table

 1

 21

         
   

 Totals

 693

16,131

 

 Publication 1458: Unitrust Factors

Section

Name

 

# of Pages

File Size (Kb)

         

 1

Table U(1)  Single Life Factors

 20

 308

 2-1

Table U(2)   0.2% to 4.0%  Last-to-Die Factors

 88

 2,745

 2-2

Table U(2)   4.2% to 8.0%  Last-to-Die Factors

 88

 2,541

 2-3

Table U(2)   8.2% to 12.0%  Last-to-Die Factors

 88

 2,438

 2-4

Table U(2) 12.2% t0 16.0%  Last-to-Die Factors

 88

 2,385

 2-5

Table U(2) 16.2% to 20.0%  Last-to-Die Factors

 88

 2,352

 3

Table D  Term Certain Factors

 6

 63

 4

Table F  Payout Rate Adjustment Factors

 50

 263

 5

Table Z  Commutation Factors

100

1,802

 6

Table 2000CM  Mortality Table

 1

 21

         
   

 Totals

 617

14,918

 

 Publication 1459: Depreciable Property Factors

Section

Name

 

# of Pages

File Size (Kb)

         

 1

Table C  Factors for Depreciation Adjustment

100

1,660

 2

Table 2000CM  Mortality Table

 1

 21

         
   

 Totals

 101

1,681

Page Last Reviewed or Updated: 28-Apr-2014