Internal Revenue Bulletin: 2009-20 |
May 18, 2009 |
Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests
Table of Contents
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1, 20, and 25
This document contains regulations relating to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests. These regulations will affect the valuation of inter vivos and testamentary transfers of interests dependent on one or more measuring lives. These regulations are necessary because section 7520(c)(3) directs the Secretary to update the actuarial tables to reflect the most recent mortality experience available. The text of the temporary regulations also serves as the text of the proposed regulations (REG-107845-08) set forth in the notice of proposed rulemaking on this subject elsewhere in this issue of the Bulletin.
Effective Date: These regulations are effective on May 1, 2009.
Applicability Date: These regulations apply on May 1, 2009.
This document contains amendments to the regulations revising certain tables used for the valuation of partial interests in property under section 7520 of the Internal Revenue Code of 1986 (Code) to reflect the most recent mortality experience available.
Section 7520, effective for transfers for which the valuation date is after April 30, 1989, provides generally that the value of an annuity, an interest for life or a term of years, and a remainder or reversionary interest is to be determined under tables published by the Secretary by using an interest rate (rounded to the nearest two-tenths of one percent) equal to 120 percent of the Federal midterm rate in effect under section 1274(d)(1) for the month in which the valuation date falls. Section 7520(c)(3) directed the Secretary to issue tables not later than December 31, 1989, utilizing the then most recent mortality experience. Thereafter, the Secretary is directed to revise these tables not less frequently than once each 10 years to take into account the most recent mortality experience available as of the time of the revision.
These temporary regulations, REG-107845-08, incorporate revised Table S (Single Life Remainder Factors) and Table U(1) (Unitrust Single Life Remainder Factors), effective for transfers for which the valuation date is on or after May 1, 2009, based on data compiled from the 2000 census as set forth in Life Table 2000CM, and make conforming amendments to various sections to reflect the revised tables. At the same time, in the portions of these regulations that are final regulations, REG-105643-09, the current tables, effective for transfers for which the valuation date is after April 30, 1999, and before May 1, 2009, are moved to sections containing actuarial material for historical reference. Table B, Table D, Tables F(4.2) through F(14.0), Table J, and Table K, which are not based on mortality experience, are not changed. Internal Revenue Service Publications 1457 “Actuarial Valuations Version 3A” (forthcoming 2009), 1458 “Actuarial Valuations Version 3B” (forthcoming 2009), and 1459 “Actuarial Valuations Version 3C” (forthcoming 2009) will contain a complete set of actuarial tables that include factors not contained in the temporary regulations (for example, annuity and life interest factors). These publications will be available beginning May 1, 2009, at no charge, electronically via the IRS Internet site at www.irs.gov.
The following chart summarizes the applicable interest rates and the citations to textual materials and tables for the various periods covered under the current regulations:
| Cross Reference to Regulation Sections | |||
|---|---|---|---|
| Valuation Period | Interest Rate | Regulation Section | Table |
| Section 642: | |||
| Valuation, in general | - | 1.642(c)-6 | |
| before 01/01/52 | 4% | 1.642(c)-6A(a) | |
| 01/01/52 - 12/31/70 | 3.5% | 1.642(c)-6A(b) | |
| 01/01/71 - 11/30/83 | 6% | 1.642(c)-6A(c) | |
| 12/01/83 - 04/30/89 | 10% | 1.642(c)-6A(d) | Table G |
| 05/01/89 - 04/30/99 | §7520 | 1.642(c)-6A(e) | Table S (5/1/89 - 4/30/99) |
| 05/01/99 - 04/30/09 | §7520 | 1.642(c)-6A(f) | Table S (5/1/99 - 04/30/09) |
| on or after 05/01/09 | §7520 | 1.642(c)-6T(e) | Table S (on or after 05/01/09) |
| Section 664: | |||
| Valuation, in general | - | 1.664-4 | |
| before 01/01/52 | 4% | 1.664-4A(a) | |
| 01/01/52 - 12/31/70 | 3.5% | 1.664-4A(b) | |
| 01/01/71 - 11/30/83 | 6% | 1.664-4A(c) | |
| 12/01/83 - 04/30/89 | 10% | 1.664-4A(d) | Table E, Table F(1) |
| 05/01/89 - 04/30/99 | §7520 | 1.664-4A(e) | Table U(1) (5/1/89 - 4/30/99) |
| 05/01/99 - 04/30/09 | §7520 | 1.664-4A(f) | Table U(1) (5/1/99 - 04/30/09 |
| on or after 05/01/09 | §7520 | 1.664-4T(e) | Table U(1) (on or after 05/01/09 |
| 1.664-4(e) | Table D and Tables F(4.2) - F(14.0) | ||
| Section 2031: | |||
| Valuation, in general | - | 20.2031-7 | |
| before 01/01/52 | 4% | 20.2031-7A(a) | |
| 01/01/52 - 12/31/70 | 3.5% | 20.2031-7A(b) | |
| 01/01/71 - 11/30/83 | 6% | 20.2031-7A(c) | |
| 12/01/83 - 04/30/89 | 10% | 20.2031-7A(d) | Table A, Table B, Table LN |
| 05/01/89 - 04/30/99 | §7520 | 20.2031-7A(e) | Table S (5/1/89 - 4/30/99) and Life Table 80CNSMT |
| 05/01/99 - 04/30/09 | §7520 | 20.2031-7A(f) | Table S (5/1/99 - 4/30/09) and Life Table 90 CM |
| on or after 05/01/09 | §7520 | 20.2031-7T(d) | Table S (on or after 05/01/09) and Life Table 2000CM |
| 20.2031-7(d) | Table B, Table J, Table K | ||
| Section 2512: | |||
| Valuation, in general | - | 25.2512-5 | |
| before 01/01/52 | 4% | 25.2512-5A(a) | |
| 01/01/52 - 12/31/70 | 3.5% | 25.2512-5A(b) | |
| 01/01/71 - 11/30/83 | 6% | 25.2512-5A(c) | |
| 12/01/83 - 04/30/89 | 10% | 25.2512-5A(d) | |
| 05/01/89 - 04/30/99 | §7520 | 25.2512-5A(e) | |
| 05/01/99 - 04/30/09 | §7520 | 25.2512-5A(f) | |
| on or after 05/01/09 | §7520 | 25.2512-5T(d) | |
These regulations are applicable in the case of annuities, interests for life or terms of years, and remainder or reversionary interests valued as of a date on or after May 1, 2009.
The regulations provide certain transitional rules intended to alleviate any adverse consequences resulting from the proposed regulatory change. For gift tax purposes, if the date of a transfer is on or after May 1, 2009, but before July 1, 2009, the donor may choose to determine the value of the gift (and/or any applicable charitable deduction) under tables based on either Life Table 90CM or Table 2000CM. Similarly, for estate tax purposes, if the decedent dies on or after May 1, 2009, but before July 1, 2009, the value of any interest (and/or any applicable charitable deduction) may be determined in the discretion of the decedent’s executor under tables based on either Life Table 90CM or Table 2000CM. However, the section 7520 interest rate to be utilized is the appropriate rate for the month in which the valuation date occurs, subject to the following special rule for certain charitable transfers. Specifically, in accordance with this transitional rule and the rules contained in §§1.7520-2(a)(2), 20.7520-2(a)(2) and 25.7520-2(a)(2), in cases involving a charitable deduction, if the valuation date occurs on or after May 1, 2009, and before July 1, 2009, and the executor or donor elects under section 7520(a) to use the section 7520 interest rate for March 2009 or April 2009, then the mortality experience contained in 90CM must be used. If the executor or donor uses the section 7520 interest rate for May 2009 or for June 2009, then the tables based on either Table 90CM or Table 2000CM may be used. However, if the valuation date occurs after June 30, 2009, the executor or donor must use the new mortality experience contained in Table 2000CM even if the use of a prior month’s interest rate is elected under section 7520(a).
In addition, for estate tax purposes, the estate of a mentally incompetent decedent may elect to value the property interest included in the gross estate either under the mortality table and interest rate in effect at the time the decedent became mentally incompetent or under the mortality table and interest rate in effect on the decedent’s date of death if the decedent was under a mental incapacity that existed on May 1, 2009, and continued uninterrupted until the decedent’s death, or the decedent died within 90 days after regaining competency on or after May 1, 2009.
It has been determined that this Treasury decision is not a significant regulatory action as defined in EO 12866. Therefore, a regulatory assessment is not required. For applicability of the Regulatory Flexibility Act, please refer to the cross-referenced notice of proposed rulemaking published elsewhere in this Bulletin. Pursuant to section 7805(f) of the Internal Revenue Code, these regulations have been submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business.
Accordingly, 26 CFR parts 1, 20, and 25 are amended as follows:
Paragraph 1. The authority citation for part 1 is amended by adding entries in numerical order to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Section 1.170A-12T also issued under 26 U.S.C. 170(f)(4).
Section 1.642(c)-6T also issued under 26 U.S.C. 642(c)(5).
Section 1.664-4T also issued under 26 U.S.C. 664(a).
Section 1.7520-1T also issued under 26 U.S.C. 7520(c)(2).
Par. 2. Sections 1.170A-12 is amended by revising paragraphs (b)(2) and (b)(3) and adding paragraph (f) to read as follows:
* * * * *
(b)(2) and (b)(3) [Reserved]. For further guidance, see §§1.170A-12T(b)(2) and (b)(3).
* * * * *
(f) Effective/applicability date. This section applies to contributions made after July 31, 1969.
Par. 3. Section 1.170A-12T is added to read as follows:
(a) through (b)(1) [Reserved]. For further guidance, see §1.170A-12(a) through (b)(1).
(b)(2) Computation of depreciation factor. If the valuation of the remainder interest in depreciable property is dependent upon the continuation of one life, a special factor must be used. The factor determined under this paragraph (b)(2) is carried to the fifth decimal place. The special factor is to be computed on the basis of the interest rate and life contingencies prescribed in §20.2031-7T (or for periods before May 1, 2009, §20.2031-7A) and on the assumption that the property depreciates on a straight-line basis over its estimated useful life. For transfers for which the valuation date is on or after May 1, 2009, special factors for determining the present value of a remainder interest following one life and an example describing the computation are contained in Internal Revenue Service Publication 1459, “Actuarial Valuations Version 3C” (2009). This publication will be available beginning May 1, 2009, at no charge, electronically via the IRS Internet site at www.irs.gov. For transfers for which the valuation date is after April 30, 1999, and before May 1, 2009, special factors for determining the present value of a remainder interest following one life and an example describing the computation are contained in Internal Revenue Service Publication 1459, “Actuarial Values, Book Gimel,” (7-99). For transfers for which the valuation date is after April 30, 1989, and before May 1, 1999, special factors for determining the present value of a remainder interest following one life and an example describing the computation are contained in Internal Revenue Service Publication 1459, “Actuarial Values, Gamma Volume,” (8-89). These publications are no longer available for purchase from the Superintendent of Documents, United States Government Printing Office. However, they may be obtained by requesting a copy from: CC:PA:LPD:PR (IRS Publication 1459), Room 5205, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. See, however, §1.7520-3(b) (relating to exceptions to the use of prescribed tables under certain circumstances). Otherwise, in the case of the valuation of a remainder interest following one life, the special factor may be obtained through use of the following formula:
 |
| Where: |
| n=the estimated number of years of useful life, |
| i=the applicable interest rate under section 7520 of the Internal Revenue Code, |
| v=1 divided by the sum of 1 plus the applicable interest rate under section 7520 of the Internal Revenue Code, |
| x=the age of the life tenant, and |
| lx=number of persons living at age x as set forth in Table 2000CM of §20.2031-7T (or, for periods before May 1, 2009, the tables set forth under §20.2031-7A). |
(3) The following example illustrates the provisions of this paragraph (b):Example. A, who is 62, donates to Y University a remainder interest in a personal residence, consisting of a house and land, subject to a reserved life estate in A. At the time of the gift, the land has a value of $30,000 and the house has a value of $100,000 with an estimated useful life of 45 years, at the end of which period the value of the house is expected to be $20,000. The portion of the property considered to be depreciable is $80,000 (the value of the house ($100,000) less its expected value at the end of 45 years ($20,000)). The portion of the property considered to be nondepreciable is $50,000 (the value of the land at the time of the gift ($30,000) plus the expected value of the house at the end of 45 years ($20,000)). At the time of the gift, the interest rate prescribed under section 7520 is 8.4 percent. Based on an interest rate of 8.4 percent, the remainder factor for $1.00 prescribed in §20.2031-7T(d) for a person age 62 is 0.26534. The value of the nondepreciable remainder interest is $13,267.00 (0.26534 times $50,000). The value of the depreciable remainder interest is $15,053.60 (0.18817, computed under the formula described in paragraph (b)(2) of this section, times $80,000). Therefore, the value of the remainder interest is $28,320.60.
(c) through (e) [Reserved]. For further guidance, see §1.170A-12(c) through (e).
(f) Effective/applicability date. Paragraphs (b)(2) and (b)(3) apply to all contributions made on or after May 1, 2009.
(g) Expiration date. Paragraphs (b)(2) and (b)(3) expire on or before May 1, 2012.
Par. 4. Section 1.642(c)-6 is amended as follows:
1. Paragraph (d) is removed.
2. Paragraph (e) is redesignated as paragraph (f) of §1.642(c)-6A.
3. New paragraphs (d) and (e) are added.
4. Paragraph (f) is revised.
The revisions and addition read as follows:
* * * * *
(d) and (e) [Reserved]. For further guidance, see §1.642(c)-6T(d) and (e).
(f) Effective/applicability dates. This section applies after April 30, 1999, and before May 1, 2009.
Par. 5. Section 1.642(c)-6T is added to read as follows:
(a) through (c) [Reserved]. For further guidance, see §1.642(c)-6(a) through (c).
(d) Valuation. The present value of the remainder interest in property transferred to a pooled income fund on or after May 1, 2009, is determined under paragraph (e) of this section. The present value of the remainder interest in property transferred to a pooled income fund for which the valuation date is before May 1, 2009, is determined under the following sections:
| Valuation Dates | Applicable Regulations | |
|---|---|---|
| After | Before | |
| - | 01-01-52 | 1.642(c)-6A(a) |
| 12-31-51 | 01-01-71 | 1.642(c)-6A(b) |
| 12-31-70 | 12-01-83 | 1.642(c)-6A(c) |
| 11-30-83 | 05-01-89 | 1.642(c)-6A(d) |
| 04-30-89 | 05-01-99 | 1.642(c)-6A(e) |
| 04-30-99 | 05/01/09 | 1.642(c)-6A(f) |
(e) Present value of the remainder interest in the case of transfers to pooled income funds for which the valuation date is on or after May 1, 2009—(1) In general. In the case of transfers to pooled income funds for which the valuation date is on or after May 1, 2009, the present value of a remainder interest is determined under this section. See, however, §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)(6) 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.
(2) Transitional rules for valuation of transfers to pooled income funds. (i) For purposes of sections 2055, 2106, or 2624, if on May 1, 2009, the decedent was mentally incompetent so that the disposition of the property could not be changed, and the decedent died on or after May 1, 2009, without having regained competency to dispose of the decedent’s property, or the decedent died within 90 days of the date that the decedent first regained competency on or after May 1, 2009, the present value of a remainder interest is determined as if the valuation date with respect to the decedent’s gross estate is either before or after May 1, 2009, at the option of the decedent’s executor.
(ii) For purposes of sections 170, 2055, 2106, 2522, or 2624, in the case of transfers to a pooled income fund for which the valuation date is on or after May 1, 2009, and before July 1, 2009, the present value of the remainder interest under this section is determined by use of the section 7520 interest rate for the month in which the valuation date occurs (see §§1.7520-1(b) and 1.7520-2(a)(2)) and the appropriate actuarial tables under either paragraph (e)(6) of this section or §1.642(c)-6A(f)(6), at the option of the donor or the decedent’s executor, as the case may be.
(iii) For purposes of paragraphs (e)(2)(i) and (e)(2)(ii) of this section, where the donor or decedent’s executor is given the option to use the appropriate actuarial tables under either paragraph (e)(6) of this section or §1.642(c)-6A(f)(6), the donor or decedent’s executor must use the same actuarial table with respect to each individual transaction and with respect to all transfers occurring on the valuation date (for example, gift and income tax charitable deductions with respect to the same transfer must be determined based on the same tables, and all assets includible in the gross estate and/or estate tax deductions claimed must be valued based on the same tables).
(3) 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 2000CM in §20.2031-7T(d)(7) (see §20.2031-7A for certain prior periods); 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 (e), the yearly rate of return of a pooled income fund is determined as provided in §1.642(c)-6(c) unless the highest rate of return is deemed to be the rate described in paragraph (e)(4) of this section for funds in existence less than 3 taxable years. For purposes of this paragraph (e)(3)(ii), 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 of the fund 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.
(4) Pooled income funds in existence less than 3 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 is made to the fund and the transfer to the fund is made after April 30, 1989, the highest rate of return is deemed to be the interest rate (rounded to the nearest two-tenths of one percent) that is 1 percent less than the highest annual average of the monthly section 7520 rates for the 3 calendar years immediately preceding the calendar year in which the transfer to the pooled income fund is made. The deemed rate of return for transfers to new pooled income funds is recomputed each calendar year using the monthly section 7520 rates for the 3-year period immediately preceding the calendar year in which each transfer to the fund is made until the fund has been in existence for 3 taxable years and can compute its highest rate of return for the 3 taxable years immediately preceding the taxable year in which the transfer of property to the fund is made in accordance with the rules set forth in the first sentence of paragraph (e)(3)(ii) of this section.
(5) Computation of value of remainder interest. (i) 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)(6) 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 (See §1.642(c)-6A for certain prior periods). The tables in paragraph (e)(6) of this section include factors for yearly rates of return from 0.2 to 14 percent. Many actuarial factors not contained in the tables in paragraph (e)(6) of this section are contained in Table S in Internal Revenue Service Publication 1457, “Actuarial Valuations Version 3A” (2009). This publication will be available beginning May 1, 2009, at no charge, electronically via the IRS Internet site at www.irs.gov. For other situations, see §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.
(ii) This paragraph (e)(5) may be illustrated by the following example:
Example. A, who is 54 years and 8 months, transfers $100,000 to a pooled income fund, and retains a life income interest in the property. The highest yearly rate of return earned by the fund for its 3 preceding taxable years is 9.47 percent. In Table S, the remainder factor opposite 55 years under 9.4 percent is .16192 and under 9.6 percent is .15755. The present value of the remainder interest is $16,039.00, computed as follows:
| Factor at 9.4 percent for age 55 | .16192 | |
| Factor at 9.6 percent for age 55 | .15755 | |
| Difference | .00437 | |
| Interpolation adjustment: | ||
| 9.47% - 9.4% | = | x |
| 0.2% | .00437 | |
| x = .00153 | ||
| Factor at 9.4 percent for age 55 | .16192 | |
| Less: Interpolation adjustment | .00153 | |
| Interpolated factor | .16039 | |
| Present value of remainder interest: | ||
| ($100,000 X .16039) | $16,039.00 |
(6) Actuarial tables. In the case of transfers for which the valuation date is on or after May 1, 2009, 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 Table S:
| Table S | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Based on Life Table 2000CM | ||||||||||
| Single Life Remainder Factors | ||||||||||
| Applicable on or After May 1, 2009 | ||||||||||
| Interest Rate | ||||||||||
| AGE | 0.2% | 0.4% | 0.6% | 0.8% | 1.0% | 1.2% | 1.4% | 1.6% | 1.8% | 2.0% |
| 0 | .85816 | .73751 | .63478 | .54723 | .47252 | .40872 | .35416 | .30747 | .26745 | .23313 |
| 1 | .85889 | .73863 | .63604 | .54844 | .47355 | .40948 | .35459 | .30752 | .26711 | .23239 |
| 2 | .86054 | .74145 | .63968 | .55260 | .47802 | .41409 | .35922 | .31209 | .27155 | .23664 |
| 3 | .86221 | .74433 | .64339 | .55687 | .48263 | .41887 | .36404 | .31685 | .27619 | .24112 |
| 4 | .86390 | .74725 | .64716 | .56121 | .48733 | .42374 | .36898 | .32175 | .28098 | .24575 |
| 5 | .86560 | .75018 | .65097 | .56561 | .49209 | .42871 | .37401 | .32675 | .28588 | .25050 |
| 6 | .86731 | .75314 | .65482 | .57006 | .49692 | .43375 | .37913 | .33186 | .29090 | .25538 |
| 7 | .86902 | .75611 | .65868 | .57454 | .50180 | .43885 | .38432 | .33704 | .29601 | .26035 |
| 8 | .87073 | .75909 | .66258 | .57907 | .50674 | .44403 | .38960 | .34233 | .30122 | .26544 |
| 9 | .87246 | .76209 | .66651 | .58364 | .51173 | .44928 | .39497 | .34771 | .30654 | .27064 |
| 10 | .87419 | .76511 | .67046 | .58826 | .51679 | .45459 | .40042 | .35319 | .31197 | .27596 |
| 11 | .87592 | .76814 | .67445 | .59291 | .52190 | .45998 | .40596 | .35876 | .31750 | .28139 |
| 12 | .87766 | .77119 | .67845 | .59761 | .52706 | .46544 | .41157 | .36443 | .32313 | .28693 |
| 13 | .87939 | .77424 | .68247 | .60232 | .53225 | .47094 | .41723 | .37015 | .32884 | .29255 |
| 14 | .88112 | .77728 | .68649 | .60704 | .53746 | .47646 | .42293 | .37592 | .33460 | .29823 |
| 15 | .88284 | .78031 | .69050 | .61176 | .54267 | .48199 | .42865 | .38172 | .34038 | .30394 |
| 16 | .88455 | .78333 | .69449 | .61647 | .54788 | .48752 | .43437 | .38752 | .34619 | .30968 |
| 17 | .88625 | .78633 | .69848 | .62117 | .55309 | .49307 | .44012 | .39336 | .35203 | .31546 |
| 18 | .88795 | .78933 | .70246 | .62588 | .55830 | .49863 | .44589 | .39923 | .35791 | .32129 |
| 19 | .88964 | .79232 | .70644 | .63059 | .56354 | .50422 | .45170 | .40514 | .36385 | .32719 |
| 20 | .89132 | .79532 | .71044 | .63534 | .56882 | .50987 | .45757 | .41114 | .36987 | .33317 |
| 21 | .89301 | .79832 | .71445 | .64010 | .57413 | .51555 | .46350 | .41719 | .37597 | .33925 |
| 22 | .89470 | .80133 | .71847 | .64488 | .57947 | .52129 | .46948 | .42332 | .38216 | .34541 |
| 23 | .89639 | .80434 | .72251 | .64970 | .58486 | .52708 | .47554 | .42954 | .38844 | .35168 |
| 24 | .89808 | .80737 | .72658 | .65456 | .59031 | .53295 | .48169 | .43586 | .39484 | .35809 |
| 25 | .89978 | .81042 | .73068 | .65947 | .59583 | .53890 | .48795 | .44230 | .40137 | .36464 |
| 26 | .90149 | .81349 | .73482 | .66443 | .60141 | .54494 | .49430 | .44886 | .40804 | .37134 |
| 27 | .90320 | .81657 | .73899 | .66944 | .60707 | .55107 | .50076 | .45554 | .41484 | .37819 |
| 28 | .90492 | .81968 | .74319 | .67450 | .61278 | .55728 | .50733 | .46233 | .42178 | .38520 |
| 29 | .90665 | .82279 | .74741 | .67960 | .61856 | .56356 | .51398 | .46924 | .42884 | .39233 |
| 30 | .90837 | .82591 | .75165 | .68473 | .62438 | .56990 | .52070 | .47623 | .43601 | .39959 |
| 31 | .91010 | .82904 | .75592 | .68989 | .63024 | .57631 | .52751 | .48333 | .44329 | .40698 |
| 32 | .91182 | .83218 | .76020 | .69509 | .63616 | .58278 | .53440 | .49052 | .45068 | .41449 |
| 33 | .91355 | .83532 | .76449 | .70031 | .64212 | .58931 | .54137 | .49780 | .45818 | .42213 |
| 34 | .91527 | .83847 | .76880 | .70556 | .64811 | .59589 | .54839 | .50516 | .46578 | .42988 |
| 35 | .91700 | .84162 | .77312 | .71082 | .65414 | .60253 | .55549 | .51261 | .47347 | .43774 |
| 36 | .91872 | .84477 | .77744 | .71611 | .66021 | .60921 | .56266 | .52014 | .48127 | .44572 |
| 37 | .92043 | .84792 | .78178 | .72142 | .66631 | .61594 | .56989 | .52774 | .48916 | .45381 |
| 38 | .92215 | .85107 | .78613 | .72675 | .67244 | .62272 | .57718 | .53544 | .49715 | .46201 |
| 39 | .92386 | .85422 | .79048 | .73210 | .67860 | .62955 | .58453 | .54320 | .50523 | .47032 |
| 40 | .92557 | .85736 | .79483 | .73746 | .68479 | .63641 | .59194 | .55104 | .51340 | .47873 |
| 41 | .92727 | .86050 | .79918 | .74283 | .69100 | .64331 | .59940 | .55894 | .52165 | .48724 |
| 42 | .92896 | .86364 | .80354 | .74820 | .69723 | .65024 | .60690 | .56691 | .52998 | .49585 |
| 43 | .93065 | .86677 | .80789 | .75359 | .70348 | .65721 | .61447 | .57495 | .53840 | .50457 |
| 44 | .93234 | .86990 | .81225 | .75899 | .70976 | .66422 | .62208 | .58305 | .54690 | .51338 |
| 45 | .93402 | .87302 | .81660 | .76439 | .71605 | .67125 | .62973 | .59122 | .55547 | .52228 |
| 46 | .93569 | .87613 | .82095 | .76980 | .72236 | .67832 | .63743 | .59945 | .56413 | .53129 |
| 47 | .93735 | .87924 | .82530 | .77521 | .72867 | .68541 | .64517 | .60773 | .57286 | .54037 |
| 48 | .93901 | .88233 | .82964 | .78062 | .73501 | .69253 | .65295 | .61606 | .58166 | .54955 |
| 49 | .94065 | .88541 | .83397 | .78604 | .74135 | .69967 | .66077 | .62446 | .59053 | .55882 |
| 50 | .94229 | .88849 | .83830 | .79145 | .74771 | .70684 | .66864 | .63292 | .59949 | .56819 |
| 51 | .94393 | .89156 | .84263 | .79688 | .75409 | .71404 | .67655 | .64143 | .60852 | .57766 |
| 52 | .94556 | .89462 | .84695 | .80230 | .76048 | .72127 | .68450 | .65001 | .61763 | .58722 |
| 53 | .94717 | .89767 | .85126 | .80772 | .76687 | .72852 | .69249 | .65863 | .62680 | .59687 |
| 54 | .94878 | .90070 | .85555 | .81313 | .77326 | .73577 | .70050 | .66730 | .63603 | .60658 |
| 55 | .95037 | .90371 | .85983 | .81853 | .77964 | .74302 | .70851 | .67598 | .64530 | .61635 |
| 56 | .95195 | .90670 | .86406 | .82388 | .78599 | .75024 | .71651 | .68465 | .65457 | .62613 |
| 57 | .95351 | .90965 | .86827 | .82920 | .79230 | .75744 | .72448 | .69332 | .66384 | .63593 |
| 58 | .95505 | .91257 | .87243 | .83447 | .79857 | .76459 | .73242 | .70195 | .67309 | .64573 |
| 59 | .95657 | .91546 | .87655 | .83970 | .80479 | .77170 | .74033 | .71057 | .68233 | .65553 |
| 60 | .95807 | .91832 | .88064 | .84490 | .81098 | .77879 | .74822 | .71918 | .69158 | .66534 |
| 61 | .95955 | .92115 | .88469 | .85005 | .81713 | .78584 | .75608 | .72776 | .70081 | .67515 |
| 62 | .96101 | .92395 | .88869 | .85515 | .82323 | .79283 | .76388 | .73630 | .71001 | .68494 |
| 63 | .96245 | .92670 | .89265 | .86020 | .82926 | .79977 | .77164 | .74479 | .71917 | .69470 |
| 64 | .96387 | .92942 | .89655 | .86518 | .83524 | .80665 | .77933 | .75323 | .72828 | .70443 |
| 65 | .96527 | .93210 | .90040 | .87011 | .84116 | .81346 | .78697 | .76162 | .73735 | .71411 |
| 66 | .96665 | .93476 | .90423 | .87502 | .84706 | .82027 | .79461 | .77002 | .74645 | .72385 |
| 67 | .96802 | .93739 | .90803 | .87990 | .85292 | .82705 | .80223 | .77841 | .75554 | .73359 |
| 68 | .96937 | .93999 | .91179 | .88472 | .85874 | .83378 | .80980 | .78676 | .76461 | .74331 |
| 69 | .97070 | .94255 | .91549 | .88949 | .86449 | .84044 | .81731 | .79504 | .77362 | .75299 |
| 70 | .97200 | .94506 | .91914 | .89419 | .87016 | .84702 | .82473 | .80326 | .78256 | .76260 |
| 71 | .97328 | .94754 | .92273 | .89882 | .87577 | .85353 | .83209 | .81140 | .79143 | .77215 |
| 72 | .97453 | .94997 | .92626 | .90338 | .88129 | .85996 | .83935 | .81945 | .80021 | .78162 |
| 73 | .97576 | .95234 | .92972 | .90785 | .88671 | .86627 | .84651 | .82739 | .80888 | .79098 |
| 74 | .97695 | .95466 | .93310 | .91223 | .89202 | .87247 | .85353 | .83518 | .81741 | .80019 |
| 75 | .97811 | .95692 | .93638 | .91649 | .89720 | .87851 | .86039 | .84281 | .82577 | .80923 |
| 76 | .97924 | .95910 | .93957 | .92063 | .90224 | .88440 | .86708 | .85026 | .83393 | .81807 |
| 77 | .98033 | .96122 | .94267 | .92465 | .90715 | .89013 | .87360 | .85753 | .84191 | .82671 |
| 78 | .98138 | .96327 | .94567 | .92855 | .91190 | .89571 | .87995 | .86461 | .84968 | .83515 |
| 79 | .98239 | .96526 | .94857 | .93233 | .91652 | .90112 | .88611 | .87149 | .85725 | .84337 |
| 80 | .98337 | .96717 | .95138 | .93598 | .92098 | .90635 | .89208 | .87817 | .86460 | .85135 |
| 81 | .98431 | .96901 | .95408 | .93951 | .92529 | .91141 | .89786 | .88463 | .87172 | .85910 |
| 82 | .98521 | .97077 | .95667 | .94290 | .92944 | .91629 | .90344 | .89088 | .87861 | .86660 |
| 83 | .98608 | .97247 | .95917 | .94616 | .93343 | .92099 | .90882 | .89691 | .88526 | .87385 |
| 84 | .98691 | .97409 | .96156 | .94928 | .93727 | .92551 | .91399 | .90271 | .89166 | .88084 |
| 85 | .98770 | .97565 | .96384 | .95228 | .94094 | .92984 | .91895 | .90828 | .89782 | .88757 |
| 86 | .98845 | .97713 | .96602 | .95514 | .94446 | .93398 | .92371 | .91362 | .90373 | .89402 |
| 87 | .98917 | .97854 | .96810 | .95786 | .94781 | .93794 | .92825 | .91873 | .90939 | .90021 |
| 88 | .98985 | .97988 | .97008 | .96046 | .95100 | .94171 | .93258 | .92361 | .91479 | .90612 |
| 89 | .99049 | .98115 | .97196 | .96292 | .95404 | .94530 | .93671 | .92826 | .91994 | .91176 |
| 90 | .99110 | .98235 | .97373 | .96526 | .95691 | .94871 | .94062 | .93267 | .92484 | .91713 |
| 91 | .99168 | .98348 | .97541 | .96747 | .95964 | .95193 | .94434 | .93686 | .92949 | .92223 |
| 92 | .99222 | .98455 | .97700 | .96955 | .96222 | .95498 | .94785 | .94083 | .93390 | .92707 |
| 93 | .99273 | .98556 | .97849 | .97152 | .96464 | .95786 | .95117 | .94457 | .93806 | .93163 |
| 94 | .99321 | .98651 | .97989 | .97337 | .96692 | .96057 | .95429 | .94810 | .94199 | .93595 |
| 95 | .99366 | .98739 | .98121 | .97510 | .96907 | .96312 | .95724 | .95143 | .94569 | .94002 |
| 96 | .99408 | .98822 | .98244 | .97673 | .97108 | .96551 | .95999 | .95454 | .94916 | .94384 |
| 97 | .99447 | .98900 | .98359 | .97825 | .97297 | .96774 | .96258 | .95747 | .95242 | .94742 |
| 98 | .99483 | .98973 | .98467 | .97967 | .97473 | .96984 | .96500 | .96021 | .95547 | .95078 |
| 99 | .99518 | .99040 | .98568 | .98101 | .97638 | .97180 | .96727 | .96278 | .95834 | .95394 |
| 100 | .99549 | .99103 | .98661 | .98224 | .97791 | .97362 | .96937 | .96516 | .96100 | .95687 |
| 101 | .99579 | .99162 | .98750 | .98340 | .97935 | .97534 | .97136 | .96742 | .96351 | .95964 |
| 102 | .99607 | .99217 | .98831 | .98448 | .98068 | .97692 | .97319 | .96950 | .96583 | .96220 |
| 103 | .99634 | .99271 | .98911 | .98553 | .98199 | .97848 | .97500 | .97155 | .96812 | .96473 |
| 104 | .99659 | .99320 | .98984 | .98651 | .98320 | .97992 | .97666 | .97344 | .97023 | .96705 |
| 105 | .99683 | .99369 | .99056 | .98747 | .98439 | .98134 | .97830 | .97530 | .97231 | .96934 |
| 106 | .99713 | .99429 | .99146 | .98865 | .98586 | .98309 | .98033 | .97760 | .97488 | .97218 |
| 107 | .99747 | .99496 | .99246 | .98998 | .98751 | .98506 | .98262 | .98020 | .97779 | .97539 |
| 108 | .99800 | .99602 | .99404 | .99208 | .99012 | .98818 | .98624 | .98431 | .98240 | .98049 |
| 109 | .99900 | .99801 | .99702 | .99603 | .99505 | .99407 | .99310 | .99213 | .99116 | .99020 |
| Table S | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Based on Life Table 2000CM | ||||||||||
| Single Life Remainder Factors | ||||||||||
| Applicable on or After May 1, 2009 | ||||||||||
| Interest Rate | ||||||||||
| AGE | 2.2% | 2.4% | 2.6% | 2.8% | 3.0% | 3.2% | 3.4% | 3.6% | 3.8% | 4.0% |
| 0 | .20365 | .17830 | .15648 | .13767 | .12144 | .10741 | .09528 | .08476 | .07564 | .06772 |
| 1 | .20251 | .17677 | .15458 | .13542 | .11885 | .10451 | .09209 | .08131 | .07194 | .06379 |
| 2 | .20656 | .18060 | .15817 | .13877 | .12197 | .10740 | .09476 | .08376 | .07420 | .06586 |
| 3 | .21084 | .18466 | .16200 | .14236 | .12533 | .11054 | .09767 | .08647 | .07670 | .06817 |
| 4 | .21527 | .18888 | .16600 | .14613 | .12887 | .11385 | .10076 | .08935 | .07938 | .07066 |
| 5 | .21984 | .19324 | .17013 | .15004 | .13255 | .11730 | .10399 | .09237 | .08220 | .07329 |
| 6 | .22454 | .19773 | .17440 | .15408 | .13636 | .12089 | .10736 | .09553 | .08515 | .07605 |
| 7 | .22933 | .20233 | .17879 | .15824 | .14030 | .12460 | .11085 | .09880 | .08822 | .07892 |
| 8 | .23425 | .20705 | .18330 | .16254 | .14436 | .12844 | .11447 | .10221 | .09142 | .08193 |
| 9 | .23930 | .21191 | .18795 | .16697 | .14857 | .13243 | .11824 | .10576 | .09476 | .08507 |
| 10 | .24446 | .21689 | .19273 | .17153 | .15292 | .13655 | .12214 | .10945 | .09824 | .08835 |
| 11 | .24975 | .22200 | .19764 | .17623 | .15740 | .14081 | .12619 | .11328 | .10187 | .09177 |
| 12 | .25515 | .22724 | .20268 | .18107 | .16202 | .14521 | .13037 | .11724 | .10563 | .09533 |
| 13 | .26064 | .23256 | .20782 | .18600 | .16674 | .14972 | .13466 | .12132 | .10949 | .09900 |
| 14 | .26620 | .23796 | .21303 | .19101 | .17154 | .15430 | .13903 | .12547 | .11344 | .10273 |
| 15 | .27179 | .24340 | .21829 | .19607 | .17639 | .15894 | .14344 | .12968 | .11743 | .10652 |
| 16 | .27742 | .24887 | .22358 | .20117 | .18128 | .16361 | .14790 | .13391 | .12145 | .11034 |
| 17 | .28309 | .25439 | .22893 | .20632 | .18622 | .16834 | .15241 | .13821 | .12554 | .11421 |
| 18 | .28881 | .25997 | .23434 | .21154 | .19123 | .17314 | .15699 | .14258 | .12969 | .11815 |
| 19 | .29461 | .26563 | .23983 | .21684 | .19633 | .17803 | .16167 | .14703 | .13393 | .12218 |
| 20 | .30050 | .27139 | .24543 | .22226 | .20156 | .18304 | .16646 | .15161 | .13829 | .12633 |
| 21 | .30649 | .27726 | .25114 | .22779 | .20689 | .18817 | .17138 | .15631 | .14277 | .13060 |
| 22 | .31259 | .28323 | .25697 | .23344 | .21235 | .19342 | .17642 | .16114 | .14739 | .13500 |
| 23 | .31879 | .28934 | .26293 | .23923 | .21795 | .19882 | .18161 | .16612 | .15215 | .13955 |
| 24 | .32515 | .29559 | .26904 | .24519 | .22372 | .20440 | .18699 | .17128 | .15710 | .14429 |
| 25 | .33166 | .30201 | .27534 | .25133 | .22969 | .21018 | .19256 | .17665 | .16226 | .14924 |
| 26 | .33833 | .30861 | .28182 | .25767 | .23586 | .21616 | .19835 | .18224 | .16764 | .15440 |
| 27 | .34517 | .31538 | .28849 | .26420 | .24224 | .22236 | .20436 | .18804 | .17324 | .15980 |
| 28 | .35217 | .32233 | .29535 | .27093 | .24882 | .22877 | .21058 | .19407 | .17907 | .16542 |
| 29 | .35932 | .32944 | .30237 | .27784 | .25558 | .23537 | .21701 | .20031 | .18511 | .17126 |
| 30 | .36661 | .33670 | .30956 | .28492 | .26253 | .24216 | .22362 | .20674 | .19135 | .17730 |
| 31 | .37403 | .34411 | .31691 | .29217 | .26965 | .24914 | .23044 | .21338 | .19779 | .18355 |
| 32 | .38160 | .35167 | .32442 | .29960 | .27697 | .25631 | .23745 | .22022 | .20445 | .19002 |
| 33 | .38930 | .35939 | .33211 | .30721 | .28447 | .26368 | .24467 | .22727 | .21133 | .19671 |
| 34 | .39713 | .36724 | .33993 | .31497 | .29213 | .27123 | .25207 | .23451 | .21839 | .20360 |
| 35 | .40509 | .37523 | .34792 | .32290 | .29998 | .27896 | .25967 | .24195 | .22567 | .21070 |
| 36 | .41318 | .38337 | .35606 | .33100 | .30800 | .28688 | .26746 | .24961 | .23317 | .21803 |
| 37 | .42139 | .39165 | .36435 | .33927 | .31621 | .29499 | .27546 | .25746 | .24087 | .22557 |
| 38 | .42974 | .40008 | .37281 | .34771 | .32460 | .30330 | .28366 | .26554 | .24880 | .23334 |
| 39 | .43821 | .40864 | .38141 | .35631 | .33316 | .31179 | .29205 | .27381 | .25694 | .24133 |
| 40 | .44679 | .41734 | .39016 | .36507 | .34189 | .32046 | .30064 | .28229 | .26529 | .24954 |
| 41 | .45549 | .42616 | .39906 | .37399 | .35080 | .32932 | .30942 | .29097 | .27386 | .25797 |
| 42 | .46430 | .43511 | .40809 | .38307 | .35987 | .33836 | .31840 | .29986 | .28264 | .26662 |
| 43 | .47324 | .44421 | .41729 | .39232 | .36913 | .34760 | .32758 | .30897 | .29165 | .27552 |
| 44 | .48229 | .45343 | .42663 | .40172 | .37857 | .35702 | .33697 | .31829 | .30088 | .28465 |
| 45 | .49144 | .46277 | .43611 | .41128 | .38817 | .36663 | .34655 | .32782 | .31033 | .29400 |
| 46 | .50072 | .47225 | .44574 | .42101 | .39796 | .37644 | .35634 | .33757 | .32002 | .30360 |
| 47 | .51009 | .48185 | .45550 | .43089 | .40791 | .38642 | .36633 | .34753 | .32992 | .31343 |
| 48 | .51958 | .49158 | .46540 | .44093 | .41803 | .39660 | .37652 | .35770 | .34006 | .32351 |
| 49 | .52917 | .50143 | .47545 | .45113 | .42833 | .40696 | .38691 | .36810 | .35043 | .33383 |
| 50 | .53888 | .51141 | .48566 | .46150 | .43883 | .41754 | .39754 | .37874 | .36106 | .34442 |
| 51 | .54871 | .52153 | .49602 | .47204 | .44951 | .42832 | .40838 | .38961 | .37194 | .35528 |
| 52 | .55865 | .53179 | .50653 | .48276 | .46038 | .43931 | .41945 | .40073 | .38307 | .36641 |
| 53 | .56869 | .54217 | .51718 | .49363 | .47143 | .45050 | .43074 | .41208 | .39446 | .37781 |
| 54 | .57882 | .55265 | .52796 | .50465 | .48265 | .46186 | .44222 | .42364 | .40607 | .38945 |
| 55 | .58902 | .56322 | .53884 | .51579 | .49400 | .47338 | .45387 | .43540 | .41789 | .40131 |
| 56 | .59926 | .57383 | .54978 | .52701 | .50544 | .48501 | .46565 | .44729 | .42987 | .41335 |
| 57 | .60951 | .58449 | .56078 | .53830 | .51698 | .49675 | .47755 | .45932 | .44201 | .42555 |
| 58 | .61978 | .59517 | .57182 | .54964 | .52858 | .50858 | .48956 | .47147 | .45427 | .43790 |
| 59 | .63007 | .60589 | .58290 | .56105 | .54027 | .52050 | .50167 | .48375 | .46668 | .45041 |
| 60 | .64039 | .61665 | .59405 | .57254 | .55205 | .53253 | .51392 | .49617 | .47925 | .46310 |
| 61 | .65072 | .62743 | .60524 | .58409 | .56390 | .54465 | .52627 | .50872 | .49196 | .47595 |
| 62 | .66104 | .63822 | .61645 | .59566 | .57581 | .55683 | .53870 | .52136 | .50478 | .48892 |
| 63 | .67133 | .64900 | .62766 | .60726 | .58774 | .56907 | .55120 | .53409 | .51770 | .50200 |
| 64 | .68161 | .65977 | .63887 | .61887 | .59970 | .58134 | .56375 | .54688 | .53071 | .51519 |
| 65 | .69186 | .67053 | .65009 | .63049 | .61170 | .59367 | .57637 | .55976 | .54381 | .52849 |
| 66 | .70216 | .68136 | .66140 | .64223 | .62383 | .60615 | .58916 | .57283 | .55713 | .54203 |
| 67 | .71250 | .69224 | .67277 | .65405 | .63605 | .61874 | .60208 | .58605 | .57062 | .55575 |
| 68 | .72283 | .70312 | .68416 | .66590 | .64833 | .63140 | .61509 | .59938 | .58423 | .56963 |
| 69 | .73312 | .71398 | .69553 | .67776 | .66062 | .64409 | .62815 | .61277 | .59793 | .58360 |
| 70 | .74335 | .72479 | .70688 | .68959 | .67291 | .65680 | .64124 | .62621 | .61168 | .59764 |
| 71 | .75353 | .73556 | .71819 | .70141 | .68519 | .66951 | .65434 | .63968 | .62549 | .61176 |
| 72 | .76364 | .74626 | .72945 | .71318 | .69744 | .68220 | .66745 | .65317 | .63933 | .62593 |
| 73 | .77365 | .75686 | .74061 | .72487 | .70962 | .69484 | .68051 | .66662 | .65315 | .64009 |
| 74 | .78350 | .76733 | .75164 | .73643 | .72167 | .70735 | .69346 | .67997 | .66688 | .65417 |
| 75 | .79318 | .77761 | .76249 | .74781 | .73355 | .71971 | .70625 | .69318 | .68048 | .66813 |
| 76 | .80266 | .78769 | .77314 | .75899 | .74524 | .73187 | .71886 | .70621 | .69390 | .68192 |
| 77 | .81194 | .79756 | .78358 | .76997 | .75672 | .74382 | .73127 | .71904 | .70713 | .69553 |
| 78 | .82100 | .80722 | .79380 | .78072 | .76798 | .75556 | .74346 | .73166 | .72016 | .70894 |
| 79 | .82984 | .81664 | .80378 | .79124 | .77900 | .76706 | .75542 | .74405 | .73296 | .72213 |
| 80 | .83843 | .82582 | .81351 | .80149 | .78976 | .77830 | .76711 | .75618 | .74550 | .73507 |
| 81 | .84678 | .83474 | .82298 | .81148 | .80025 | .78927 | .77853 | .76803 | .75777 | .74773 |
| 82 | .85487 | .84339 | .83217 | .82119 | .81045 | .79994 | .78966 | .77959 | .76974 | .76009 |
| 83 | .86269 | .85177 | .84107 | .83060 | .82035 | .81030 | .80047 | .79083 | .78139 | .77214 |
| 84 | .87024 | .85986 | .84968 | .83970 | .82993 | .82035 | .81095 | .80174 | .79271 | .78385 |
| 85 | .87751 | .86765 | .85798 | .84849 | .83919 | .83005 | .82110 | .81230 | .80368 | .79521 |
| 86 | .88450 | .87515 | .86597 | .85696 | .84811 | .83942 | .83089 | .82251 | .81428 | .80619 |
| 87 | .89119 | .88234 | .87363 | .86508 | .85668 | .84843 | .84031 | .83234 | .82450 | .81679 |
| 88 | .89760 | .88922 | .88099 | .87289 | .86492 | .85708 | .84938 | .84180 | .83434 | .82700 |
| 89 | .90372 | .89580 | .88801 | .88034 | .87280 | .86537 | .85806 | .85087 | .84378 | .83681 |
| 90 | .90954 | .90207 | .89471 | .88746 | .88032 | .87329 | .86637 | .85954 | .85282 | .84620 |
| 91 | .91508 | .90803 | .90109 | .89424 | .88750 | .88085 | .87429 | .86783 | .86146 | .85518 |
| 92 | .92033 | .91369 | .90714 | .90068 | .89432 | .88803 | .88184 | .87572 | .86969 | .86374 |
| 93 | .92530 | .91904 | .91287 | .90678 | .90078 | .89484 | .88899 | .88321 | .87751 | .87188 |
| 94 | .92999 | .92411 | .91830 | .91256 | .90690 | .90130 | .89578 | .89032 | .88493 | .87961 |
| 95 | .93442 | .92889 | .92342 | .91802 | .91269 | .90741 | .90220 | .89706 | .89197 | .88694 |
| 96 | .93858 | .93338 | .92824 | .92316 | .91813 | .91316 | .90825 | .90340 | .89859 | .89385 |
| 97 | .94248 | .93759 | .93276 | .92798 | .92325 | .91857 | .91395 | .90937 | .90484 | .90036 |
| 98 | .94614 | .94155 | .93701 | .93252 | .92807 | .92367 | .91931 | .91500 | .91073 | .90650 |
| 99 | .94959 | .94528 | .94101 | .93679 | .93260 | .92846 | .92436 | .92030 | .91628 | .91229 |
| 100 | .95278 | .94874 | .94473 | .94075 | .93682 | .93292 | .92906 | .92523 | .92144 | .91769 |
| 101 | .95581 | .95201 | .94824 | .94451 | .94081 | .93715 | .93352 | .92992 | .92635 | .92281 |
| 102 | .95860 | .95503 | .95149 | .94798 | .94450 | .94105 | .93763 | .93424 | .93088 | .92754 |
| 103 | .96136 | .95802 | .95470 | .95142 | .94816 | .94492 | .94171 | .93853 | .93538 | .93224 |
| 104 | .96390 | .96077 | .95766 | .95458 | .95152 | .94848 | .94547 | .94248 | .93951 | .93657 |
| 105 | .96640 | .96347 | .96057 | .95769 | .95483 | .95199 | .94917 | .94637 | .94359 | .94083 |
| 106 | .96950 | .96684 | .96420 | .96157 | .95896 | .95636 | .95379 | .95123 | .94868 | .94616 |
| 107 | .97301 | .97064 | .96829 | .96595 | .96362 | .96131 | .95901 | .95672 | .95445 | .95219 |
| 108 | .97859 | .97670 | .97482 | .97295 | .97109 | .96923 | .96739 | .96555 | .96373 | .96191 |
| 109 | .98924 | .98828 | .98733 | .98638 | .98544 | .98450 | .98356 | .98263 | .98170 | .98077 |
| Table S | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Based on Life Table 2000CM | ||||||||||
| Single Life Remainder Factors | ||||||||||
| Applicable on or After May 1, 2009 | ||||||||||
| Interest Rate | ||||||||||
| AGE | 4.2% | 4.4% | 4.6% | 4.8% | 5.0% | 5.2% | 5.4% | 5.6% | 5.8% | 6.0% |
| 0 | .06083 | .05483 | .04959 | .04501 | .04101 | .03749 | .03441 | .03170 | .02931 | .02721 |
| 1 | .05668 | .05049 | .04507 | .04034 | .03618 | .03254 | .02934 | .02652 | .02403 | .02183 |
| 2 | .05858 | .05222 | .04665 | .04178 | .03750 | .03373 | .03042 | .02750 | .02492 | .02264 |
| 3 | .06072 | .05420 | .04848 | .04346 | .03904 | .03516 | .03173 | .02871 | .02603 | .02366 |
| 4 | .06303 | .05634 | .05046 | .04530 | .04075 | .03674 | .03319 | .03006 | .02729 | .02483 |
| 5 | .06547 | .05861 | .05258 | .04726 | .04258 | .03844 | .03478 | .03153 | .02866 | .02610 |
| 6 | .06805 | .06102 | .05482 | .04935 | .04453 | .04026 | .03647 | .03312 | .03014 | .02749 |
| 7 | .07074 | .06353 | .05717 | .05155 | .04658 | .04217 | .03826 | .03479 | .03171 | .02895 |
| 8 | .07356 | .06617 | .05964 | .05386 | .04875 | .04421 | .04017 | .03658 | .03338 | .03053 |
| 9 | .07651 | .06895 | .06225 | .05631 | .05105 | .04637 | .04220 | .03849 | .03518 | .03222 |
| 10 | .07960 | .07185 | .06499 | .05889 | .05347 | .04865 | .04435 | .04052 | .03709 | .03402 |
| 11 | .08283 | .07490 | .06786 | .06160 | .05603 | .05106 | .04663 | .04267 | .03912 | .03594 |
| 12 | .08620 | .07808 | .07087 | .06444 | .05871 | .05360 | .04903 | .04494 | .04127 | .03798 |
| 13 | .08967 | .08137 | .07397 | .06738 | .06149 | .05623 | .05152 | .04729 | .04351 | .04010 |
| 14 | .09321 | .08472 | .07715 | .07038 | .06433 | .05892 | .05406 | .04971 | .04579 | .04227 |
| 15 | .09680 | .08812 | .08036 | .07342 | .06721 | .06164 | .05664 | .05214 | .04810 | .04445 |
| 16 | .10041 | .09154 | .08360 | .07649 | .07011 | .06438 | .05923 | .05459 | .05041 | .04664 |
| 17 | .10409 | .09502 | .08689 | .07960 | .07305 | .06716 | .06185 | .05707 | .05276 | .04886 |
| 18 | .10782 | .09855 | .09024 | .08276 | .07604 | .06998 | .06452 | .05959 | .05514 | .05111 |
| 19 | .11164 | .10217 | .09366 | .08600 | .07910 | .07288 | .06726 | .06218 | .05758 | .05341 |
| 20 | .11559 | .10592 | .09721 | .08937 | .08228 | .07589 | .07010 | .06487 | .06012 | .05582 |
| 21 | .11965 | .10977 | .10087 | .09283 | .08557 | .07900 | .07305 | .06765 | .06276 | .05831 |
| 22 | .12383 | .11376 | .10465 | .09642 | .08897 | .08223 | .07610 | .07055 | .06550 | .06090 |
| 23 | .12817 | .11789 | .10859 | .10016 | .09252 | .08559 | .07930 | .07358 | .06837 | .06363 |
| 24 | .13270 | .12221 | .11270 | .10408 | .09625 | .08914 | .08267 | .07678 | .07141 | .06651 |
| 25 | .13744 | .12674 | .11703 | .10821 | .10019 | .09289 | .08625 | .08018 | .07465 | .06960 |
| 26 | .14239 | .13149 | .12158 | .11256 | .10435 | .09686 | .09003 | .08380 | .07810 | .07288 |
| 27 | .14758 | .13647 | .12636 | .11714 | .10873 | .10106 | .09405 | .08764 | .08177 | .07639 |
| 28 | .15300 | .14169 | .13137 | .12195 | .11335 | .10549 | .09829 | .09171 | .08567 | .08012 |
| 29 | .15864 | .14712 | .13660 | .12698 | .11819 | .11013 | .10275 | .09598 | .08977 | .08406 |
| 30 | .16448 | .15275 | .14203 | .13222 | .12323 | .11498 | .10742 | .10047 | .09408 | .08820 |
| 31 | .17053 | .15861 | .14769 | .13768 | .12849 | .12006 | .11230 | .10517 | .09860 | .09255 |
| 32 | .17680 | .16468 | .15357 | .14336 | .13398 | .12535 | .11741 | .11009 | .10335 | .09712 |
| 33 | .18330 | .17099 | .15968 | .14927 | .13970 | .13088 | .12275 | .11525 | .10832 | .10192 |
| 34 | .19000 | .17750 | .16599 | .15539 | .14562 | .13661 | .12829 | .12061 | .11350 | .10693 |
| 35 | .19692 | .18423 | .17253 | .16174 | .15178 | .14258 | .13408 | .12621 | .11892 | .11217 |
| 36 | .20407 | .19119 | .17931 | .16833 | .15818 | .14879 | .14009 | .13204 | .12457 | .11764 |
| 37 | .21144 | .19838 | .18631 | .17515 | .16481 | .15523 | .14635 | .13811 | .13046 | .12335 |
| 38 | .21904 | .20582 | .19357 | .18222 | .17170 | .16193 | .15287 | .14444 | .13661 | .12932 |
| 39 | .22687 | .21348 | .20105 | .18952 | .17882 | .16887 | .15962 | .15102 | .14300 | .13554 |
| 40 | .23493 | .22137 | .20878 | .19707 | .18619 | .17606 | .16663 | .15784 | .14965 | .14201 |
| 41 | .24322 | .22950 | .21674 | .20487 | .19381 | .18350 | .17390 | .16493 | .15656 | .14873 |
| 42 | .25173 | .23786 | .22494 | .21290 | .20168 | .19120 | .18141 | .17227 | .16372 | .15572 |
| 43 | .26049 | .24648 | .23342 | .22122 | .20982 | .19918 | .18922 | .17990 | .17118 | .16301 |
| 44 | .26950 | .25535 | .24214 | .22979 | .21824 | .20742 | .19730 | .18781 | .17892 | .17057 |
| 45 | .27874 | .26447 | .25112 | .23862 | .22692 | .21595 | .20566 | .19600 | .18694 | .17843 |
| 46 | .28824 | .27385 | .26038 | .24774 | .23589 | .22476 | .21431 | .20450 | .19527 | .18659 |
| 47 | .29798 | .28349 | .26989 | .25712 | .24513 | .23386 | .22326 | .21328 | .20390 | .19505 |
| 48 | .30797 | .29338 | .27967 | .26678 | .25466 | .24325 | .23250 | .22238 | .21283 | .20383 |
| 49 | .31822 | .30355 | .28974 | .27674 | .26449 | .25294 | .24206 | .23179 | .22210 | .21294 |
| 50 | .32876 | .31401 | .30011 | .28701 | .27465 | .26298 | .25196 | .24156 | .23172 | .22242 |
| 51 | .33958 | .32477 | .31079 | .29759 | .28513 | .27335 | .26221 | .25168 | .24170 | .23226 |
| 52 | .35068 | .33582 | .32178 | .30851 | .29595 | .28407 | .27282 | .26216 | .25206 | .24249 |
| 53 | .36206 | .34717 | .33308 | .31974 | .30710 | .29513 | .28378 | .27301 | .26279 | .25309 |
| 54 | .37371 | .35880 | .34467 | .33127 | .31857 | .30651 | .29507 | .28420 | .27388 | .26406 |
| 55 | .38559 | .37067 | .35652 | .34308 | .33032 | .31820 | .30668 | .29572 | .28529 | .27537 |
| 56 | .39765 | .38275 | .36859 | .35512 | .34232 | .33014 | .31855 | .30751 | .29699 | .28697 |
| 57 | .40990 | .39502 | .38086 | .36739 | .35455 | .34233 | .33068 | .31957 | .30898 | .29887 |
| 58 | .42231 | .40747 | .39333 | .37985 | .36700 | .35474 | .34304 | .33188 | .32121 | .31103 |
| 59 | .43490 | .42011 | .40600 | .39253 | .37968 | .36740 | .35567 | .34446 | .33374 | .32348 |
| 60 | .44768 | .43296 | .41890 | .40546 | .39261 | .38033 | .36858 | .35733 | .34656 | .33625 |
| 61 | .46064 | .44600 | .43200 | .41860 | .40578 | .39351 | .38175 | .37048 | .35968 | .34933 |
| 62 | .47373 | .45920 | .44527 | .43194 | .41915 | .40690 | .39514 | .38387 | .37305 | .36267 |
| 63 | .48696 | .47253 | .45870 | .44544 | .43271 | .42049 | .40876 | .39749 | .38666 | .37625 |
| 64 | .50030 | .48601 | .47229 | .45911 | .44645 | .43428 | .42258 | .41133 | .40051 | .39010 |
| 65 | .51377 | .49963 | .48603 | .47295 | .46037 | .44827 | .43662 | .42540 | .41460 | .40420 |
| 66 | .52750 | .51352 | .50007 | .48711 | .47464 | .46262 | .45103 | .43987 | .42911 | .41872 |
| 67 | .54144 | .52765 | .51436 | .50154 | .48919 | .47727 | .46578 | .45468 | .44397 | .43363 |
| 68 | .55554 | .54196 | .52885 | .51619 | .50398 | .49218 | .48079 | .46978 | .45915 | .44887 |
| 69 | .56976 | .55640 | .54349 | .53102 | .51896 | .50731 | .49603 | .48513 | .47458 | .46438 |
| 70 | .58407 | .57095 | .55826 | .54598 | .53410 | .52260 | .51147 | .50069 | .49025 | .48013 |
| 71 | .59848 | .58561 | .57316 | .56109 | .54940 | .53808 | .52710 | .51646 | .50615 | .49614 |
| 72 | .61294 | .60035 | .58815 | .57632 | .56484 | .55371 | .54291 | .53243 | .52225 | .51237 |
| 73 | .62741 | .61512 | .60318 | .59160 | .58035 | .56943 | .55882 | .54851 | .53849 | .52876 |
| 74 | .64183 | .62983 | .61818 | .60686 | .59586 | .58516 | .57476 | .56464 | .55480 | .54523 |
| 75 | .65612 | .64444 | .63309 | .62204 | .61129 | .60083 | .59065 | .58074 | .57109 | .56169 |
| 76 | .67026 | .65891 | .64786 | .63710 | .62661 | .61640 | .60646 | .59676 | .58731 | .57810 |
| 77 | .68423 | .67321 | .66248 | .65201 | .64181 | .63186 | .62215 | .61269 | .60345 | .59444 |
| 78 | .69800 | .68733 | .67692 | .66676 | .65684 | .64717 | .63772 | .62849 | .61948 | .61068 |
| 79 | .71156 | .70124 | .69116 | .68132 | .67170 | .66230 | .65312 | .64414 | .63537 | .62680 |
| 80 | .72487 | .71490 | .70516 | .69563 | .68632 | .67721 | .66830 | .65959 | .65106 | .64272 |
| 81 | .73791 | .72830 | .71890 | .70970 | .70069 | .69188 | .68325 | .67481 | .66654 | .65844 |
| 82 | .75065 | .74140 | .73235 | .72348 | .71479 | .70628 | .69794 | .68977 | .68176 | .67391 |
| 83 | .76308 | .75419 | .74548 | .73695 | .72858 | .72037 | .71232 | .70443 | .69669 | .68909 |
| 84 | .77516 | .76664 | .75828 | .75008 | .74203 | .73413 | .72638 | .71877 | .71130 | .70396 |
| 85 | .78689 | .77873 | .77072 | .76285 | .75512 | .74753 | .74008 | .73275 | .72556 | .71849 |
| 86 | .79825 | .79044 | .78278 | .77524 | .76783 | .76055 | .75340 | .74636 | .73944 | .73264 |
| 87 | .80921 | .80176 | .79443 | .78722 | .78014 | .77316 | .76630 | .75956 | .75292 | .74638 |
| 88 | .81978 | .81268 | .80569 | .79880 | .79203 | .78536 | .77880 | .77234 | .76598 | .75971 |
| 89 | .82994 | .82317 | .81651 | .80995 | .80349 | .79712 | .79085 | .78467 | .77859 | .77259 |
| 90 | .83967 | .83324 | .82690 | .82065 | .81450 | .80843 | .80244 | .79655 | .79073 | .78500 |
| 91 | .84898 | .84288 | .83685 | .83091 | .82505 | .81928 | .81358 | .80795 | .80241 | .79693 |
| 92 | .85787 | .85208 | .84636 | .84072 | .83515 | .82966 | .82423 | .81888 | .81360 | .80838 |
| 93 | .86632 | .86083 | .85541 | .85006 | .84477 | .83955 | .83440 | .82931 | .82428 | .81931 |
| 94 | .87435 | .86915 | .86402 | .85894 | .85393 | .84898 | .84409 | .83925 | .83447 | .82975 |
| 95 | .88197 | .87705 | .87219 | .86739 | .86265 | .85795 | .85331 | .84872 | .84419 | .83970 |
| 96 | .88915 | .88451 | .87991 | .87537 | .87088 | .86643 | .86203 | .85768 | .85338 | .84912 |
| 97 | .89593 | .89154 | .88720 | .88290 | .87865 | .87444 | .87028 | .86616 | .86208 | .85804 |
| 98 | .90232 | .89818 | .89408 | .89002 | .88600 | .88202 | .87808 | .87418 | .87031 | .86649 |
| 99 | .90835 | .90444 | .90057 | .89674 | .89294 | .88918 | .88546 | .88177 | .87811 | .87449 |
| 100 | .91397 | .91028 | .90663 | .90301 | .89942 | .89587 | .89234 | .88885 | .88539 | .88196 |
| 101 | .91930 | .91583 | .91238 | .90897 | .90558 | .90223 | .89890 | .89560 | .89233 | .88908 |
| 102 | .92424 | .92096 | .91771 | .91448 | .91128 | .90811 | .90496 | .90184 | .89875 | .89568 |
| 103 | .92914 | .92605 | .92300 | .91996 | .91695 | .91397 | .91100 | .90806 | .90514 | .90225 |
| 104 | .93364 | .93074 | .92786 | .92501 | .92217 | .91935 | .91656 | .91379 | .91103 | .90830 |
| 105 | .93809 | .93537 | .93266 | .92998 | .92731 | .92467 | .92204 | .91943 | .91683 | .91426 |
| 106 | .94365 | .94115 | .93867 | .93621 | .93376 | .93133 | .92892 | .92651 | .92413 | .92176 |
| 107 | .94994 | .94771 | .94549 | .94328 | .94108 | .93890 | .93673 | .93457 | .93242 | .93028 |
| 108 | .96010 | .95830 | .95651 | .95472 | .95295 | .95118 | .94942 | .94767 | .94593 | .94420 |
| 109 | .97985 | .97893 | .97801 | .97710 | .97619 | .97529 | .97438 | .97348 | .97259 | .97170 |
| Table S | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Based on Life Table 2000CM | ||||||||||
| Single Life Remainder Factors | ||||||||||
| Applicable on or After May 1, 2009 | ||||||||||
| Interest Rate | ||||||||||
| AGE | 6.2% | 6.4% | 6.6% | 6.8% | 7.0% | 7.2% | 7.4% | 7.6% | 7.8% | 8.0% |
| 0 | .02534 | .02370 | .02223 | .02093 | .01978 | .01874 | .01782 | .01699 | .01625 | .01559 |
| 1 | .01989 | .01817 | .01664 | .01528 | .01406 | .01298 | .01202 | .01115 | .01037 | .00967 |
| 2 | .02061 | .01882 | .01722 | .01580 | .01454 | .01340 | .01239 | .01148 | .01066 | .00993 |
| 3 | .02156 | .01969 | .01802 | .01654 | .01521 | .01403 | .01297 | .01201 | .01115 | .01038 |
| 4 | .02264 | .02069 | .01896 | .01741 | .01602 | .01478 | .01367 | .01267 | .01176 | .01095 |
| 5 | .02383 | .02180 | .01999 | .01838 | .01693 | .01563 | .01446 | .01341 | .01246 | .01161 |
| 6 | .02512 | .02301 | .02113 | .01944 | .01793 | .01657 | .01535 | .01424 | .01325 | .01235 |
| 7 | .02650 | .02430 | .02234 | .02058 | .01900 | .01758 | .01630 | .01514 | .01410 | .01315 |
| 8 | .02798 | .02570 | .02365 | .02182 | .02017 | .01868 | .01734 | .01613 | .01503 | .01404 |
| 9 | .02957 | .02720 | .02507 | .02316 | .02143 | .01988 | .01848 | .01721 | .01606 | .01502 |
| 10 | .03128 | .02881 | .02659 | .02460 | .02280 | .02118 | .01971 | .01838 | .01718 | .01608 |
| 11 | .03309 | .03053 | .02823 | .02615 | .02428 | .02258 | .02105 | .01966 | .01839 | .01725 |
| 12 | .03503 | .03237 | .02997 | .02781 | .02585 | .02408 | .02248 | .02103 | .01971 | .01850 |
| 13 | .03704 | .03428 | .03179 | .02954 | .02750 | .02565 | .02398 | .02246 | .02108 | .01982 |
| 14 | .03909 | .03623 | .03364 | .03130 | .02918 | .02726 | .02551 | .02392 | .02248 | .02116 |
| 15 | .04117 | .03820 | .03551 | .03308 | .03087 | .02886 | .02704 | .02538 | .02387 | .02249 |
| 16 | .04324 | .04016 | .03737 | .03484 | .03254 | .03046 | .02855 | .02682 | .02524 | .02379 |
| 17 | .04533 | .04214 | .03924 | .03661 | .03422 | .03205 | .03007 | .02826 | .02661 | .02509 |
| 18 | .04746 | .04415 | .04114 | .03841 | .03592 | .03366 | .03159 | .02970 | .02798 | .02639 |
| 19 | .04963 | .04620 | .04309 | .04025 | .03766 | .03530 | .03315 | .03117 | .02937 | .02772 |
| 20 | .05191 | .04835 | .04512 | .04217 | .03948 | .03702 | .03478 | .03272 | .03083 | .02910 |
| 21 | .05427 | .05058 | .04723 | .04416 | .04137 | .03881 | .03647 | .03432 | .03235 | .03054 |
| 22 | .05672 | .05291 | .04943 | .04625 | .04334 | .04067 | .03823 | .03599 | .03394 | .03205 |
| 23 | .05930 | .05535 | .05174 | .04844 | .04542 | .04265 | .04010 | .03777 | .03562 | .03364 |
| 24 | .06204 | .05795 | .05421 | .05078 | .04764 | .04476 | .04211 | .03967 | .03743 | .03536 |
| 25 | .06497 | .06074 | .05687 | .05331 | .05005 | .04705 | .04429 | .04174 | .03940 | .03724 |
| 26 | .06811 | .06373 | .05972 | .05603 | .05264 | .04952 | .04665 | .04400 | .04155 | .03929 |
| 27 | .07146 | .06694 | .06278 | .05895 | .05543 | .05219 | .04920 | .04644 | .04389 | .04153 |
| 28 | .07503 | .07036 | .06605 | .06209 | .05844 | .05507 | .05196 | .04908 | .04642 | .04396 |
| 29 | .07881 | .07398 | .06953 | .06542 | .06163 | .05814 | .05490 | .05191 | .04913 | .04656 |
| 30 | .08279 | .07780 | .07319 | .06894 | .06502 | .06138 | .05802 | .05491 | .05202 | .04933 |
| 31 | .08697 | .08182 | .07707 | .07267 | .06860 | .06483 | .06134 | .05810 | .05509 | .05229 |
| 32 | .09137 | .08606 | .08115 | .07660 | .07239 | .06848 | .06485 | .06148 | .05835 | .05543 |
| 33 | .09601 | .09053 | .08546 | .08075 | .07639 | .07234 | .06858 | .06508 | .06182 | .05878 |
| 34 | .10084 | .09520 | .08996 | .08511 | .08059 | .07640 | .07249 | .06886 | .06547 | .06231 |
| 35 | .10590 | .10009 | .09470 | .08968 | .08501 | .08067 | .07662 | .07285 | .06933 | .06605 |
| 36 | .11120 | .10522 | .09966 | .09448 | .08966 | .08517 | .08098 | .07706 | .07341 | .06999 |
| 37 | .11674 | .11059 | .10486 | .09952 | .09454 | .08990 | .08556 | .08150 | .07771 | .07416 |
| 38 | .12254 | .11621 | .11032 | .10481 | .09968 | .09487 | .09039 | .08618 | .08225 | .07856 |
| 39 | .12857 | .12208 | .11601 | .11035 | .10505 | .10009 | .09545 | .09110 | .08702 | .08320 |
| 40 | .13487 | .12820 | .12196 | .11613 | .11067 | .10555 | .10076 | .09626 | .09204 | .08807 |
| 41 | .14142 | .13458 | .12817 | .12217 | .11655 | .11127 | .10632 | .10167 | .09730 | .09319 |
| 42 | .14823 | .14122 | .13464 | .12848 | .12269 | .11725 | .11214 | .10734 | .10282 | .09856 |
| 43 | .15535 | .14816 | .14141 | .13508 | .12913 | .12353 | .11826 | .11330 | .10863 | .10422 |
| 44 | .16274 | .15538 | .14847 | .14196 | .13585 | .13008 | .12466 | .11954 | .11472 | .11016 |
| 45 | .17042 | .16290 | .15581 | .14914 | .14286 | .13694 | .13135 | .12608 | .12110 | .11640 |
| 46 | .17842 | .17073 | .16348 | .15664 | .15020 | .14411 | .13836 | .13293 | .12780 | .12294 |
| 47 | .18672 | .17886 | .17145 | .16445 | .15784 | .15159 | .14568 | .14010 | .13481 | .12980 |
| 48 | .19534 | .18732 | .17974 | .17258 | .16581 | .15940 | .15334 | .14759 | .14215 | .13699 |
| 49 | .20429 | .19612 | .18838 | .18106 | .17413 | .16757 | .16134 | .15544 | .14984 | .14453 |
| 50 | .21362 | .20529 | .19740 | .18993 | .18284 | .17612 | .16974 | .16368 | .15793 | .15247 |
| 51 | .22332 | .21484 | .20680 | .19917 | .19194 | .18506 | .17853 | .17232 | .16642 | .16080 |
| 52 | .23341 | .22479 | .21660 | .20883 | .20144 | .19442 | .18774 | .18138 | .17533 | .16957 |
| 53 | .24388 | .23513 | .22681 | .21889 | .21136 | .20419 | .19737 | .19087 | .18467 | .17876 |
| 54 | .25473 | .24585 | .23739 | .22935 | .22168 | .21437 | .20741 | .20076 | .19442 | .18837 |
| 55 | .26593 | .25693 | .24835 | .24017 | .23238 | .22494 | .21784 | .21105 | .20458 | .19838 |
| 56 | .27742 | .26831 | .25962 | .25132 | .24340 | .23583 | .22860 | .22169 | .21508 | .20875 |
| 57 | .28922 | .28001 | .27121 | .26280 | .25476 | .24707 | .23971 | .23267 | .22593 | .21947 |
| 58 | .30129 | .29199 | .28309 | .27457 | .26642 | .25862 | .25114 | .24398 | .23712 | .23053 |
| 59 | .31367 | .30428 | .29529 | .28667 | .27842 | .27051 | .26293 | .25565 | .24867 | .24197 |
| 60 | .32638 | .31691 | .30784 | .29914 | .29079 | .28278 | .27509 | .26771 | .26062 | .25380 |
| 61 | .33940 | .32987 | .32073 | .31195 | .30352 | .29542 | .28763 | .28015 | .27295 | .26603 |
| 62 | .35269 | .34311 | .33391 | .32506 | .31656 | .30837 | .30050 | .29293 | .28564 | .27862 |
| 63 | .36625 | .35663 | .34738 | .33847 | .32990 | .32165 | .31370 | .30604 | .29867 | .29155 |
| 64 | .38007 | .37043 | .36113 | .35218 | .34356 | .33524 | .32723 | .31950 | .31204 | .30484 |
| 65 | .39417 | .38451 | .37519 | .36620 | .35753 | .34917 | .34110 | .33330 | .32577 | .31850 |
| 66 | .40871 | .39905 | .38972 | .38071 | .37201 | .36361 | .35550 | .34765 | .34006 | .33273 |
| 67 | .42365 | .41400 | .40468 | .39567 | .38696 | .37853 | .37038 | .36250 | .35487 | .34749 |
| 68 | .43892 | .42931 | .42001 | .41101 | .40230 | .39387 | .38570 | .37780 | .37014 | .36272 |
| 69 | .45450 | .44493 | .43567 | .42670 | .41800 | .40958 | .40141 | .39350 | .38582 | .37837 |
| 70 | .47033 | .46083 | .45162 | .44269 | .43403 | .42563 | .41748 | .40957 | .40189 | .39443 |
| 71 | .48644 | .47702 | .46788 | .45901 | .45040 | .44203 | .43391 | .42602 | .41835 | .41090 |
| 72 | .50278 | .49347 | .48441 | .47562 | .46707 | .45877 | .45069 | .44284 | .43520 | .42776 |
| 73 | .51930 | .51010 | .50115 | .49245 | .48399 | .47575 | .46774 | .45994 | .45234 | .44494 |
| 74 | .53591 | .52684 | .51802 | .50943 | .50106 | .49291 | .48497 | .47724 | .46970 | .46235 |
| 75 | .55253 | .54361 | .53492 | .52645 | .51820 | .51015 | .50230 | .49465 | .48719 | .47991 |
| 76 | .56912 | .56036 | .55182 | .54349 | .53536 | .52742 | .51968 | .51213 | .50475 | .49754 |
| 77 | .58565 | .57706 | .56868 | .56050 | .55251 | .54471 | .53708 | .52964 | .52236 | .51525 |
| 78 | .60209 | .59369 | .58549 | .57747 | .56963 | .56197 | .55448 | .54715 | .53999 | .53298 |
| 79 | .61841 | .61021 | .60219 | .59435 | .58668 | .57917 | .57182 | .56463 | .55760 | .55071 |
| 80 | .63456 | .62657 | .61875 | .61109 | .60359 | .59625 | .58906 | .58202 | .57512 | .56836 |
| 81 | .65050 | .64273 | .63512 | .62766 | .62034 | .61318 | .60616 | .59927 | .59252 | .58590 |
| 82 | .66621 | .65867 | .65127 | .64401 | .63690 | .62992 | .62308 | .61636 | .60977 | .60330 |
| 83 | .68164 | .67433 | .66716 | .66012 | .65321 | .64642 | .63976 | .63322 | .62680 | .62050 |
| 84 | .69676 | .68969 | .68275 | .67593 | .66923 | .66265 | .65618 | .64983 | .64358 | .63745 |
| 85 | .71154 | .70472 | .69801 | .69141 | .68493 | .67856 | .67229 | .66613 | .66007 | .65412 |
| 86 | .72595 | .71937 | .71290 | .70654 | .70028 | .69412 | .68806 | .68210 | .67623 | .67046 |
| 87 | .73995 | .73362 | .72740 | .72127 | .71523 | .70929 | .70344 | .69768 | .69201 | .68642 |
| 88 | .75354 | .74746 | .74148 | .73558 | .72978 | .72406 | .71842 | .71287 | .70739 | .70200 |
| 89 | .76668 | .76085 | .75511 | .74945 | .74387 | .73837 | .73295 | .72761 | .72234 | .71714 |
| 90 | .77934 | .77377 | .76827 | .76284 | .75749 | .75222 | .74701 | .74188 | .73681 | .73181 |
| 91 | .79153 | .78620 | .78094 | .77575 | .77063 | .76558 | .76059 | .75566 | .75080 | .74600 |
| 92 | .80323 | .79814 | .79312 | .78816 | .78326 | .77843 | .77365 | .76894 | .76428 | .75967 |
| 93 | .81440 | .80956 | .80477 | .80004 | .79536 | .79074 | .78618 | .78166 | .77721 | .77280 |
| 94 | .82508 | .82047 | .81591 | .81140 | .80694 | .80253 | .79817 | .79387 | .78961 | .78539 |
| 95 | .83526 | .83088 | .82654 | .82225 | .81800 | .81380 | .80965 | .80554 | .80148 | .79746 |
| 96 | .84491 | .84074 | .83662 | .83254 | .82850 | .82450 | .82055 | .81663 | .81276 | .80892 |
| 97 | .85405 | .85009 | .84617 | .84230 | .83846 | .83466 | .83089 | .82717 | .82348 | .81982 |
| 98 | .86270 | .85895 | .85523 | .85155 | .84791 | .84430 | .84072 | .83718 | .83367 | .83019 |
| 99 | .87090 | .86735 | .86382 | .86033 | .85687 | .85345 | .85005 | .84668 | .84335 | .84004 |
| 100 | .87856 | .87519 | .87185 | .86854 | .86526 | .86201 | .85878 | .85559 | .85242 | .84927 |
| 101 | .88587 | .88268 | .87952 | .87638 | .87327 | .87019 | .86713 | .86409 | .86109 | .85810 |
| 102 | .89263 | .88961 | .88662 | .88364 | .88069 | .87777 | .87487 | .87199 | .86913 | .86629 |
| 103 | .89938 | .89653 | .89370 | .89089 | .88810 | .88534 | .88259 | .87987 | .87717 | .87448 |
| 104 | .90558 | .90289 | .90021 | .89756 | .89492 | .89231 | .88971 | .88713 | .88456 | .88202 |
| 105 | .91170 | .90916 | .90664 | .90413 | .90164 | .89917 | .89672 | .89428 | .89186 | .88945 |
| 106 | .91940 | .91706 | .91474 | .91242 | .91013 | .90784 | .90558 | .90332 | .90108 | .89885 |
| 107 | .92816 | .92605 | .92395 | .92186 | .91978 | .91772 | .91567 | .91362 | .91159 | .90957 |
| 108 | .94247 | .94075 | .93904 | .93734 | .93565 | .93396 | .93229 | .93062 | .92895 | .92730 |
| 109 | .97081 | .96992 | .96904 | .96816 | .96729 | .96642 | .96555 | .96468 | .96382 | .96296 |
| Table S | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Based on Life Table 2000CM | ||||||||||
| Single Life Remainder Factors | ||||||||||
| Applicable on or After May 1, 2009 | ||||||||||
| Interest Rate | ||||||||||
| AGE | 8.2% | 8.4% | 8.6% | 8.8% | 9.0% | 9.2% | 9.4% | 9.6% | 9.8% | 10.0% |
| 0 | .01498 | .01444 | .01395 | .01351 | .01310 | .01273 | .01240 | .01209 | .01181 | .01155 |
| 1 | .00904 | .00847 | .00796 | .00749 | .00707 | .00668 | .00633 | .00601 | .00572 | .00545 |
| 2 | .00926 | .00866 | .00812 | .00763 | .00718 | .00677 | .00640 | .00606 | .00575 | .00547 |
| 3 | .00968 | .00905 | .00848 | .00796 | .00748 | .00705 | .00666 | .00630 | .00597 | .00567 |
| 4 | .01021 | .00955 | .00894 | .00839 | .00789 | .00744 | .00702 | .00664 | .00629 | .00597 |
| 5 | .01083 | .01013 | .00949 | .00891 | .00839 | .00790 | .00746 | .00706 | .00669 | .00635 |
| 6 | .01153 | .01080 | .01012 | .00951 | .00895 | .00844 | .00798 | .00755 | .00715 | .00679 |
| 7 | .01229 | .01151 | .01081 | .01016 | .00957 | .00903 | .00854 | .00808 | .00767 | .00728 |
| 8 | .01314 | .01232 | .01157 | .01089 | .01026 | .00969 | .00917 | .00869 | .00825 | .00784 |
| 9 | .01407 | .01321 | .01242 | .01170 | .01104 | .01044 | .00989 | .00938 | .00891 | .00848 |
| 10 | .01509 | .01418 | .01335 | .01259 | .01190 | .01126 | .01068 | .01014 | .00965 | .00919 |
| 11 | .01620 | .01525 | .01437 | .01358 | .01285 | .01218 | .01156 | .01099 | .01047 | .00998 |
| 12 | .01740 | .01640 | .01549 | .01465 | .01388 | .01317 | .01252 | .01192 | .01137 | .01086 |
| 13 | .01867 | .01762 | .01665 | .01577 | .01496 | .01422 | .01353 | .01290 | .01231 | .01177 |
| 14 | .01995 | .01885 | .01784 | .01691 | .01606 | .01527 | .01455 | .01389 | .01327 | .01270 |
| 15 | .02123 | .02007 | .01901 | .01803 | .01714 | .01632 | .01556 | .01485 | .01420 | .01360 |
| 16 | .02247 | .02126 | .02015 | .01913 | .01818 | .01732 | .01652 | .01578 | .01509 | .01446 |
| 17 | .02371 | .02244 | .02127 | .02020 | .01921 | .01830 | .01746 | .01668 | .01596 | .01529 |
| 18 | .02494 | .02361 | .02239 | .02126 | .02022 | .01926 | .01838 | .01756 | .01680 | .01610 |
| 19 | .02620 | .02480 | .02352 | .02234 | .02125 | .02024 | .01931 | .01844 | .01764 | .01690 |
| 20 | .02751 | .02605 | .02471 | .02346 | .02232 | .02126 | .02028 | .01937 | .01853 | .01775 |
| 21 | .02888 | .02735 | .02593 | .02463 | .02343 | .02231 | .02128 | .02032 | .01944 | .01861 |
| 22 | .03030 | .02870 | .02722 | .02585 | .02458 | .02341 | .02233 | .02132 | .02038 | .01951 |
| 23 | .03181 | .03013 | .02858 | .02714 | .02581 | .02458 | .02344 | .02237 | .02139 | .02047 |
| 24 | .03345 | .03169 | .03006 | .02855 | .02715 | .02586 | .02465 | .02353 | .02249 | .02152 |
| 25 | .03524 | .03340 | .03169 | .03010 | .02863 | .02727 | .02600 | .02482 | .02373 | .02270 |
| 26 | .03720 | .03527 | .03348 | .03181 | .03027 | .02884 | .02750 | .02626 | .02510 | .02402 |
| 27 | .03934 | .03732 | .03544 | .03370 | .03208 | .03057 | .02916 | .02786 | .02664 | .02549 |
| 28 | .04167 | .03955 | .03759 | .03576 | .03406 | .03247 | .03099 | .02962 | .02833 | .02713 |
| 29 | .04417 | .04196 | .03990 | .03798 | .03619 | .03453 | .03298 | .03153 | .03017 | .02890 |
| 30 | .04684 | .04452 | .04237 | .04036 | .03848 | .03674 | .03510 | .03358 | .03215 | .03081 |
| 31 | .04969 | .04727 | .04501 | .04291 | .04094 | .03911 | .03739 | .03579 | .03428 | .03287 |
| 32 | .05272 | .05019 | .04783 | .04563 | .04357 | .04165 | .03984 | .03816 | .03657 | .03509 |
| 33 | .05595 | .05331 | .05085 | .04854 | .04639 | .04437 | .04248 | .04070 | .03904 | .03748 |
| 34 | .05936 | .05661 | .05403 | .05162 | .04936 | .04725 | .04527 | .04341 | .04166 | .04001 |
| 35 | .06297 | .06010 | .05741 | .05489 | .05253 | .05032 | .04824 | .04629 | .04445 | .04272 |
| 36 | .06679 | .06380 | .06100 | .05837 | .05590 | .05358 | .05140 | .04935 | .04742 | .04561 |
| 37 | .07083 | .06771 | .06479 | .06204 | .05947 | .05704 | .05476 | .05261 | .05059 | .04868 |
| 38 | .07511 | .07186 | .06881 | .06595 | .06326 | .06072 | .05834 | .05609 | .05397 | .05196 |
| 39 | .07961 | .07623 | .07306 | .07007 | .06726 | .06462 | .06212 | .05977 | .05754 | .05544 |
| 40 | .08434 | .08083 | .07753 | .07442 | .07149 | .06873 | .06612 | .06366 | .06133 | .05913 |
| 41 | .08932 | .08568 | .08225 | .07901 | .07596 | .07308 | .07035 | .06778 | .06534 | .06304 |
| 42 | .09455 | .09077 | .08720 | .08384 | .08066 | .07766 | .07481 | .07213 | .06958 | .06717 |
| 43 | .10007 | .09615 | .09245 | .08895 | .08564 | .08251 | .07955 | .07674 | .07408 | .07156 |
| 44 | .10586 | .10180 | .09796 | .09433 | .09089 | .08763 | .08454 | .08162 | .07884 | .07621 |
| 45 | .11195 | .10774 | .10376 | .09999 | .09642 | .09303 | .08982 | .08677 | .08387 | .08112 |
| 46 | .11835 | .11400 | .10987 | .10596 | .10225 | .09873 | .09539 | .09222 | .08920 | .08633 |
| 47 | .12505 | .12055 | .11629 | .11224 | .10839 | .10474 | .10126 | .09796 | .09482 | .09182 |
| 48 | .13209 | .12745 | .12303 | .11884 | .11485 | .11106 | .10746 | .10402 | .10075 | .09764 |
| 49 | .13948 | .13469 | .13013 | .12579 | .12167 | .11774 | .11400 | .11043 | .10703 | .10379 |
| 50 | .14727 | .14233 | .13762 | .13314 | .12887 | .12481 | .12093 | .11723 | .11370 | .11033 |
| 51 | .15546 | .15037 | .14551 | .14089 | .13648 | .13228 | .12826 | .12443 | .12077 | .11726 |
| 52 | .16407 | .15884 | .15384 | .14907 | .14452 | .14018 | .13603 | .13206 | .12826 | .12463 |
| 53 | .17312 | .16774 | .16260 | .15769 | .15300 | .14852 | .14423 | .14012 | .13620 | .13243 |
| 54 | .18259 | .17707 | .17179 | .16674 | .16191 | .15729 | .15286 | .14862 | .14456 | .14067 |
| 55 | .19247 | .18680 | .18139 | .17620 | .17123 | .16648 | .16192 | .15755 | .15335 | .14933 |
| 56 | .20270 | .19690 | .19135 | .18602 | .18092 | .17603 | .17134 | .16684 | .16251 | .15836 |
| 57 | .21329 | .20736 | .20167 | .19622 | .19099 | .18596 | .18114 | .17650 | .17205 | .16777 |
| 58 | .22422 | .21816 | .21235 | .20677 | .20140 | .19625 | .19130 | .18653 | .18195 | .17754 |
| 59 | .23553 | .22935 | .22341 | .21770 | .21221 | .20693 | .20185 | .19696 | .19225 | .18772 |
| 60 | .24725 | .24095 | .23489 | .22906 | .22345 | .21805 | .21285 | .20783 | .20300 | .19834 |
| 61 | .25937 | .25296 | .24679 | .24084 | .23511 | .22959 | .22427 | .21914 | .21419 | .20941 |
| 62 | .27185 | .26534 | .25906 | .25300 | .24716 | .24153 | .23609 | .23084 | .22577 | .22088 |
| 63 | .28469 | .27808 | .27169 | .26553 | .25959 | .25384 | .24830 | .24294 | .23776 | .23275 |
| 64 | .29789 | .29119 | .28471 | .27845 | .27240 | .26656 | .26091 | .25544 | .25016 | .24504 |
| 65 | .31148 | .30468 | .29812 | .29177 | .28563 | .27969 | .27394 | .26837 | .26299 | .25777 |
| 66 | .32564 | .31877 | .31213 | .30570 | .29948 | .29345 | .28761 | .28195 | .27647 | .27115 |
| 67 | .34034 | .33341 | .32671 | .32021 | .31391 | .30780 | .30188 | .29614 | .29057 | .28517 |
| 68 | .35552 | .34855 | .34179 | .33523 | .32887 | .32270 | .31671 | .31089 | .30524 | .29976 |
| 69 | .37115 | .36414 | .35734 | .35073 | .34432 | .33809 | .33204 | .32616 | .32045 | .31489 |
| 70 | .38719 | .38016 | .37332 | .36668 | .36023 | .35396 | .34786 | .34193 | .33616 | .33054 |
| 71 | .40366 | .39662 | .38977 | .38311 | .37663 | .37032 | .36419 | .35821 | .35240 | .34674 |
| 72 | .42053 | .41350 | .40665 | .39998 | .39349 | .38716 | .38100 | .37500 | .36916 | .36346 |
| 73 | .43774 | .43073 | .42389 | .41723 | .41074 | .40441 | .39824 | .39222 | .38636 | .38063 |
| 74 | .45519 | .44821 | .44140 | .43476 | .42829 | .42197 | .41580 | .40979 | .40391 | .39818 |
| 75 | .47280 | .46587 | .45910 | .45250 | .44605 | .43975 | .43360 | .42759 | .42173 | .41599 |
| 76 | .49051 | .48364 | .47693 | .47037 | .46396 | .45770 | .45158 | .44560 | .43975 | .43403 |
| 77 | .50830 | .50150 | .49486 | .48836 | .48201 | .47580 | .46972 | .46377 | .45795 | .45225 |
| 78 | .52613 | .51942 | .51286 | .50644 | .50015 | .49400 | .48797 | .48208 | .47630 | .47064 |
| 79 | .54396 | .53736 | .53089 | .52456 | .51835 | .51227 | .50632 | .50048 | .49476 | .48915 |
| 80 | .56174 | .55525 | .54888 | .54265 | .53653 | .53054 | .52466 | .51890 | .51325 | .50770 |
| 81 | .57941 | .57305 | .56681 | .56068 | .55467 | .54878 | .54299 | .53731 | .53174 | .52627 |
| 82 | .59696 | .59073 | .58461 | .57861 | .57272 | .56693 | .56125 | .55566 | .55018 | .54480 |
| 83 | .61430 | .60822 | .60224 | .59637 | .59061 | .58494 | .57937 | .57389 | .56851 | .56322 |
| 84 | .63142 | .62549 | .61966 | .61393 | .60830 | .60276 | .59731 | .59196 | .58669 | .58150 |
| 85 | .64825 | .64249 | .63682 | .63124 | .62575 | .62035 | .61503 | .60980 | .60465 | .59958 |
| 86 | .66477 | .65918 | .65367 | .64825 | .64291 | .63765 | .63248 | .62738 | .62236 | .61741 |
| 87 | .68092 | .67550 | .67016 | .66490 | .65972 | .65462 | .64959 | .64463 | .63975 | .63493 |
| 88 | .69669 | .69145 | .68628 | .68119 | .67618 | .67123 | .66635 | .66154 | .65680 | .65212 |
| 89 | .71201 | .70696 | .70198 | .69706 | .69221 | .68742 | .68270 | .67805 | .67345 | .66892 |
| 90 | .72688 | .72201 | .71721 | .71246 | .70779 | .70317 | .69861 | .69411 | .68966 | .68528 |
| 91 | .74126 | .73658 | .73196 | .72739 | .72289 | .71844 | .71404 | .70970 | .70541 | .70117 |
| 92 | .75513 | .75063 | .74620 | .74181 | .73748 | .73320 | .72897 | .72479 | .72066 | .71657 |
| 93 | .76844 | .76414 | .75988 | .75568 | .75152 | .74741 | .74334 | .73932 | .73535 | .73142 |
| 94 | .78123 | .77711 | .77303 | .76901 | .76502 | .76108 | .75718 | .75332 | .74951 | .74573 |
| 95 | .79348 | .78954 | .78565 | .78179 | .77798 | .77421 | .77047 | .76677 | .76312 | .75950 |
| 96 | .80513 | .80137 | .79765 | .79397 | .79032 | .78671 | .78314 | .77960 | .77610 | .77263 |
| 97 | .81621 | .81262 | .80908 | .80556 | .80208 | .79864 | .79522 | .79184 | .78849 | .78517 |
| 98 | .82674 | .82333 | .81995 | .81660 | .81328 | .80999 | .80673 | .80351 | .80031 | .79713 |
| 99 | .83677 | .83352 | .83030 | .82711 | .82395 | .82082 | .81771 | .81463 | .81158 | .80855 |
| 100 | .84616 | .84307 | .84001 | .83697 | .83396 | .83097 | .82801 | .82507 | .82216 | .81927 |
| 101 | .85514 | .85221 | .84930 | .84641 | .84355 | .84070 | .83788 | .83509 | .83231 | .82956 |
| 102 | .86348 | .86069 | .85792 | .85517 | .85245 | .84974 | .84706 | .84439 | .84175 | .83912 |
| 103 | .87182 | .86918 | .86655 | .86395 | .86136 | .85880 | .85625 | .85372 | .85121 | .84872 |
| 104 | .87950 | .87699 | .87450 | .87203 | .86957 | .86713 | .86471 | .86231 | .85992 | .85755 |
| 105 | .88706 | .88468 | .88232 | .87998 | .87765 | .87534 | .87304 | .87076 | .86849 | .86624 |
| 106 | .89664 | .89444 | .89225 | .89008 | .88792 | .88577 | .88364 | .88152 | .87941 | .87731 |
| 107 | .90756 | .90557 | .90358 | .90160 | .89964 | .89768 | .89574 | .89380 | .89188 | .88997 |
| 108 | .92565 | .92401 | .92238 | .92075 | .91914 | .91753 | .91592 | .91433 | .91274 | .91116 |
| 109 | .96211 | .96125 | .96041 | .95956 | .95872 | .95788 | .95704 | .95620 | .95537 | .95455 |
| Table S | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Based on Life Table 2000CM | ||||||||||
| Single Life Remainder Factors | ||||||||||
| Applicable on or After May 1, 2009 | ||||||||||
| Interest Rate | ||||||||||
| AGE | 10.2% | 10.4% | 10.6% | 10.8% | 11.0% | 11.2% | 11.4% | 11.6% | 11.8% | 12.0% |
| 0 | .01132 | .01110 | .01089 | .01071 | .01053 | .01037 | .01022 | .01008 | .00995 | .00983 |
| 1 | .00520 | .00497 | .00476 | .00457 | .00439 | .00423 | .00407 | .00393 | .00379 | .00367 |
| 2 | .00521 | .00496 | .00474 | .00454 | .00435 | .00417 | .00401 | .00385 | .00371 | .00358 |
| 3 | .00539 | .00513 | .00490 | .00468 | .00447 | .00429 | .00411 | .00395 | .00380 | .00366 |
| 4 | .00567 | .00540 | .00515 | .00492 | .00470 | .00450 | .00432 | .00414 | .00398 | .00383 |
| 5 | .00603 | .00574 | .00547 | .00523 | .00500 | .00478 | .00459 | .00440 | .00423 | .00407 |
| 6 | .00646 | .00615 | .00587 | .00560 | .00536 | .00513 | .00492 | .00472 | .00453 | .00436 |
| 7 | .00693 | .00660 | .00630 | .00602 | .00576 | .00551 | .00529 | .00508 | .00488 | .00469 |
| 8 | .00747 | .00712 | .00680 | .00650 | .00622 | .00596 | .00572 | .00549 | .00528 | .00509 |
| 9 | .00808 | .00771 | .00737 | .00705 | .00675 | .00648 | .00622 | .00598 | .00576 | .00555 |
| 10 | .00877 | .00838 | .00801 | .00767 | .00736 | .00707 | .00679 | .00654 | .00630 | .00608 |
| 11 | .00954 | .00912 | .00873 | .00838 | .00804 | .00773 | .00744 | .00717 | .00692 | .00668 |
| 12 | .01038 | .00994 | .00953 | .00915 | .00880 | .00847 | .00816 | .00788 | .00761 | .00735 |
| 13 | .01127 | .01081 | .01038 | .00998 | .00960 | .00925 | .00893 | .00862 | .00833 | .00806 |
| 14 | .01217 | .01168 | .01122 | .01080 | .01040 | .01003 | .00969 | .00937 | .00906 | .00878 |
| 15 | .01305 | .01253 | .01205 | .01160 | .01118 | .01079 | .01042 | .01008 | .00976 | .00946 |
| 16 | .01387 | .01333 | .01282 | .01234 | .01190 | .01149 | .01110 | .01074 | .01040 | .01009 |
| 17 | .01467 | .01409 | .01356 | .01306 | .01259 | .01216 | .01175 | .01137 | .01101 | .01067 |
| 18 | .01544 | .01484 | .01427 | .01374 | .01325 | .01279 | .01236 | .01195 | .01157 | .01122 |
| 19 | .01621 | .01557 | .01497 | .01442 | .01390 | .01341 | .01295 | .01253 | .01213 | .01175 |
| 20 | .01702 | .01634 | .01571 | .01512 | .01457 | .01406 | .01357 | .01312 | .01270 | .01230 |
| 21 | .01784 | .01713 | .01646 | .01584 | .01526 | .01471 | .01420 | .01372 | .01327 | .01285 |
| 22 | .01870 | .01794 | .01724 | .01658 | .01596 | .01539 | .01485 | .01434 | .01386 | .01342 |
| 23 | .01961 | .01881 | .01807 | .01737 | .01672 | .01611 | .01554 | .01500 | .01449 | .01402 |
| 24 | .02062 | .01977 | .01899 | .01825 | .01756 | .01691 | .01630 | .01573 | .01520 | .01469 |
| 25 | .02175 | .02085 | .02002 | .01924 | .01851 | .01782 | .01718 | .01657 | .01600 | .01547 |
| 26 | .02301 | .02207 | .02119 | .02036 | .01958 | .01886 | .01817 | .01753 | .01692 | .01635 |
| 27 | .02443 | .02343 | .02250 | .02162 | .02080 | .02003 | .01930 | .01862 | .01798 | .01737 |
| 28 | .02600 | .02495 | .02396 | .02303 | .02216 | .02134 | .02057 | .01985 | .01916 | .01852 |
| 29 | .02771 | .02660 | .02555 | .02457 | .02365 | .02278 | .02197 | .02120 | .02047 | .01979 |
| 30 | .02956 | .02838 | .02728 | .02624 | .02526 | .02434 | .02348 | .02266 | .02189 | .02116 |
| 31 | .03155 | .03031 | .02914 | .02804 | .02701 | .02604 | .02512 | .02425 | .02344 | .02266 |
| 32 | .03370 | .03239 | .03115 | .02999 | .02890 | .02787 | .02690 | .02598 | .02511 | .02429 |
| 33 | .03601 | .03463 | .03333 | .03210 | .03095 | .02985 | .02883 | .02785 | .02693 | .02606 |
| 34 | .03847 | .03701 | .03564 | .03434 | .03312 | .03197 | .03088 | .02985 | .02887 | .02795 |
| 35 | .04109 | .03956 | .03811 | .03675 | .03546 | .03424 | .03308 | .03199 | .03096 | .02998 |
| 36 | .04390 | .04228 | .04076 | .03932 | .03795 | .03667 | .03545 | .03429 | .03320 | .03216 |
| 37 | .04688 | .04518 | .04358 | .04206 | .04062 | .03926 | .03798 | .03676 | .03560 | .03450 |
| 38 | .05007 | .04829 | .04660 | .04500 | .04349 | .04205 | .04069 | .03940 | .03818 | .03701 |
| 39 | .05346 | .05158 | .04981 | .04812 | .04653 | .04502 | .04358 | .04222 | .04092 | .03969 |
| 40 | .05705 | .05508 | .05321 | .05144 | .04976 | .04817 | .04666 | .04522 | .04385 | .04255 |
| 41 | .06086 | .05879 | .05683 | .05497 | .05320 | .05152 | .04993 | .04841 | .04697 | .04559 |
| 42 | .06488 | .06271 | .06066 | .05870 | .05684 | .05508 | .05340 | .05180 | .05028 | .04882 |
| 43 | .06917 | .06690 | .06474 | .06269 | .06074 | .05888 | .05711 | .05543 | .05382 | .05229 |
| 44 | .07370 | .07132 | .06906 | .06691 | .06486 | .06291 | .06105 | .05928 | .05759 | .05598 |
| 45 | .07850 | .07602 | .07365 | .07139 | .06924 | .06719 | .06524 | .06338 | .06160 | .05990 |
| 46 | .08360 | .08100 | .07852 | .07616 | .07390 | .07176 | .06970 | .06775 | .06587 | .06409 |
| 47 | .08897 | .08626 | .08367 | .08120 | .07884 | .07659 | .07443 | .07238 | .07041 | .06853 |
| 48 | .09466 | .09183 | .08912 | .08654 | .08407 | .08172 | .07946 | .07730 | .07524 | .07326 |
| 49 | .10069 | .09774 | .09492 | .09222 | .08964 | .08717 | .08481 | .08255 | .08038 | .07831 |
| 50 | .10711 | .10403 | .10109 | .09827 | .09558 | .09300 | .09053 | .08816 | .08589 | .08371 |
| 51 | .11392 | .11072 | .10765 | .10472 | .10191 | .09921 | .09663 | .09415 | .09178 | .08950 |
| 52 | .12116 | .11783 | .11464 | .11159 | .10866 | .10585 | .10315 | .10057 | .09808 | .09569 |
| 53 | .12883 | .12538 | .12206 | .11889 | .11584 | .11291 | .11010 | .10740 | .10481 | .10231 |
| 54 | .13694 | .13336 | .12992 | .12662 | .12345 | .12041 | .11748 | .11467 | .11196 | .10936 |
| 55 | .14547 | .14176 | .13820 | .13478 | .13149 | .12832 | .12528 | .12235 | .11953 | .11682 |
| 56 | .15437 | .15054 | .14685 | .14330 | .13989 | .13661 | .13345 | .13040 | .12747 | .12464 |
| 57 | .16365 | .15969 | .15588 | .15221 | .14868 | .14527 | .14199 | .13883 | .13578 | .13284 |
| 58 | .17330 | .16921 | .16528 | .16149 | .15783 | .15431 | .15091 | .14763 | .14447 | .14141 |
| 59 | .18335 | .17914 | .17508 | .17117 | .16739 | .16375 | .16023 | .15684 | .15356 | .15039 |
| 60 | .19385 | .18952 | .18534 | .18131 | .17741 | .17365 | .17001 | .16650 | .16311 | .15982 |
| 61 | .20480 | .20035 | .19605 | .19189 | .18788 | .18400 | .18025 | .17662 | .17311 | .16971 |
| 62 | .21615 | .21158 | .20717 | .20290 | .19877 | .19477 | .19090 | .18716 | .18354 | .18003 |
| 63 | .22791 | .22323 | .21870 | .21431 | .21007 | .20596 | .20198 | .19812 | .19439 | .19077 |
| 64 | .24009 | .23530 | .23066 | .22616 | .22181 | .21758 | .21349 | .20953 | .20568 | .20195 |
| 65 | .25271 | .24781 | .24306 | .23846 | .23400 | .22967 | .22547 | .22139 | .21744 | .21360 |
| 66 | .26600 | .26100 | .25615 | .25145 | .24688 | .24245 | .23814 | .23396 | .22990 | .22596 |
| 67 | .27992 | .27483 | .26989 | .26509 | .26043 | .25590 | .25150 | .24722 | .24306 | .23901 |
| 68 | .29443 | .28926 | .28423 | .27934 | .27459 | .26997 | .26548 | .26110 | .25685 | .25271 |
| 69 | .30950 | .30424 | .29914 | .29417 | .28934 | .28463 | .28005 | .27559 | .27125 | .26703 |
| 70 | .32508 | .31976 | .31459 | .30955 | .30464 | .29986 | .29520 | .29067 | .28625 | .28194 |
| 71 | .34122 | .33585 | .33062 | .32552 | .32054 | .31570 | .31097 | .30637 | .30187 | .29749 |
| 72 | .35790 | .35249 | .34721 | .34205 | .33703 | .33213 | .32734 | .32268 | .31812 | .31367 |
| 73 | .37505 | .36960 | .36428 | .35909 | .35403 | .34908 | .34425 | .33953 | .33492 | .33042 |
| 74 | .39258 | .38711 | .38177 | .37655 | .37145 | .36647 | .36160 | .35684 | .35219 | .34764 |
| 75 | .41039 | .40491 | .39956 | .39432 | .38921 | .38420 | .37931 | .37452 | .36983 | .36525 |
| 76 | .42843 | .42296 | .41760 | .41236 | .40724 | .40222 | .39731 | .39250 | .38779 | .38318 |
| 77 | .44668 | .44122 | .43588 | .43065 | .42552 | .42050 | .41559 | .41077 | .40605 | .40143 |
| 78 | .46510 | .45967 | .45435 | .44914 | .44403 | .43902 | .43411 | .42930 | .42458 | .41995 |
| 79 | .48365 | .47826 | .47298 | .46780 | .46271 | .45773 | .45284 | .44804 | .44333 | .43871 |
| 80 | .50226 | .49693 | .49169 | .48655 | .48150 | .47655 | .47169 | .46692 | .46224 | .45763 |
| 81 | .52090 | .51562 | .51044 | .50536 | .50036 | .49546 | .49064 | .48590 | .48125 | .47668 |
| 82 | .53951 | .53431 | .52920 | .52418 | .51924 | .51439 | .50963 | .50494 | .50033 | .49580 |
| 83 | .55802 | .55291 | .54788 | .54294 | .53808 | .53329 | .52859 | .52396 | .51941 | .51493 |
| 84 | .57640 | .57139 | .56645 | .56159 | .55681 | .55210 | .54747 | .54291 | .53843 | .53401 |
| 85 | .59459 | .58968 | .58484 | .58008 | .57539 | .57077 | .56623 | .56175 | .55733 | .55298 |
| 86 | .61254 | .60774 | .60302 | .59836 | .59377 | .58925 | .58479 | .58040 | .57607 | .57180 |
| 87 | .63019 | .62551 | .62090 | .61635 | .61187 | .60745 | .60309 | .59880 | .59456 | .59038 |
| 88 | .64751 | .64296 | .63847 | .63405 | .62968 | .62537 | .62112 | .61693 | .61279 | .60871 |
| 89 | .66444 | .66003 | .65567 | .65137 | .64712 | .64293 | .63880 | .63471 | .63068 | .62670 |
| 90 | .68094 | .67667 | .67244 | .66827 | .66415 | .66009 | .65607 | .65210 | .64818 | .64431 |
| 91 | .69699 | .69285 | .68877 | .68473 | .68074 | .67680 | .67291 | .66906 | .66526 | .66150 |
| 92 | .71254 | .70855 | .70460 | .70071 | .69685 | .69304 | .68928 | .68555 | .68187 | .67823 |
| 93 | .72753 | .72369 | .71989 | .71613 | .71242 | .70874 | .70510 | .70150 | .69794 | .69442 |
| 94 | .74200 | .73830 | .73464 | .73103 | .72745 | .72390 | .72040 | .71693 | .71350 | .71010 |
| 95 | .75591 | .75236 | .74885 | .74538 | .74194 | .73853 | .73516 | .73182 | .72851 | .72524 |
| 96 | .76920 | .76580 | .76243 | .75909 | .75579 | .75252 | .74928 | .74607 | .74289 | .73974 |
| 97 | .78188 | .77863 | .77540 | .77220 | .76904 | .76590 | .76279 | .75971 | .75665 | .75363 |
| 98 | .79399 | .79088 | .78779 | .78473 | .78170 | .77869 | .77571 | .77276 | .76983 | .76693 |
| 99 | .80555 | .80257 | .79962 | .79670 | .79380 | .79092 | .78807 | .78525 | .78244 | .77966 |
| 100 | .81641 | .81357 | .81075 | .80796 | .80518 | .80243 | .79971 | .79700 | .79432 | .79165 |
| 101 | .82683 | .82412 | .82144 | .81877 | .81612 | .81350 | .81089 | .80831 | .80574 | .80320 |
| 102 | .83652 | .83394 | .83137 | .82882 | .82630 | .82379 | .82130 | .81883 | .81637 | .81394 |
| 103 | .84624 | .84379 | .84135 | .83892 | .83652 | .83413 | .83176 | .82941 | .82707 | .82475 |
| 104 | .85519 | .85285 | .85053 | .84822 | .84593 | .84365 | .84139 | .83915 | .83692 | .83470 |
| 105 | .86400 | .86178 | .85957 | .85737 | .85519 | .85302 | .85087 | .84873 | .84660 | .84449 |
| 106 | .87523 | .87316 | .87110 | .86905 | .86702 | .86500 | .86299 | .86099 | .85900 | .85703 |
| 107 | .88806 | .88617 | .88429 | .88242 | .88055 | .87870 | .87686 | .87502 | .87320 | .87139 |
| 108 | .90958 | .90802 | .90646 | .90490 | .90336 | .90182 | .90028 | .89876 | .89724 | .89573 |
| 109 | .95372 | .95290 | .95208 | .95126 | .95045 | .94964 | .94883 | .94803 | .94723 | .94643 |
| Table S | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Based on Life Table 2000CM | ||||||||||
| Single Life Remainder Factors | ||||||||||
| Applicable on or After May 1, 2009 | ||||||||||
| Interest Rate | ||||||||||
| AGE | 12.2% | 12.4% | 12.6% | 12.8% | 13.0% | 13.2% | 13.4% | 13.6% | 13.8% | 14.0% |
| 0 | .00972 | .00961 | .00951 | .00941 | .00932 | .00924 | .00916 | .00908 | .00901 | .00894 |
| 1 | .00355 | .00345 | .00334 | .00325 | .00316 | .00307 | .00299 | .00292 | .00285 | .00278 |
| 2 | .00346 | .00334 | .00323 | .00313 | .00303 | .00294 | .00286 | .00278 | .00270 | .00263 |
| 3 | .00353 | .00340 | .00329 | .00318 | .00307 | .00298 | .00289 | .00280 | .00272 | .00264 |
| 4 | .00369 | .00356 | .00343 | .00332 | .00321 | .00310 | .00300 | .00291 | .00283 | .00274 |
| 5 | .00392 | .00377 | .00364 | .00352 | .00340 | .00329 | .00318 | .00308 | .00299 | .00290 |
| 6 | .00420 | .00405 | .00391 | .00377 | .00365 | .00353 | .00342 | .00331 | .00321 | .00311 |
| 7 | .00452 | .00436 | .00421 | .00406 | .00393 | .00380 | .00368 | .00357 | .00346 | .00336 |
| 8 | .00490 | .00473 | .00457 | .00441 | .00427 | .00413 | .00400 | .00388 | .00376 | .00365 |
| 9 | .00535 | .00517 | .00499 | .00483 | .00467 | .00453 | .00439 | .00426 | .00413 | .00402 |
| 10 | .00587 | .00567 | .00548 | .00531 | .00514 | .00499 | .00484 | .00470 | .00456 | .00444 |
| 11 | .00645 | .00624 | .00605 | .00586 | .00568 | .00551 | .00536 | .00521 | .00506 | .00493 |
| 12 | .00711 | .00689 | .00668 | .00648 | .00629 | .00611 | .00595 | .00579 | .00563 | .00549 |
| 13 | .00781 | .00757 | .00735 | .00714 | .00694 | .00675 | .00657 | .00640 | .00624 | .00609 |
| 14 | .00851 | .00826 | .00802 | .00780 | .00759 | .00739 | .00720 | .00702 | .00684 | .00668 |
| 15 | .00918 | .00891 | .00866 | .00842 | .00820 | .00799 | .00779 | .00759 | .00741 | .00724 |
| 16 | .00979 | .00950 | .00924 | .00899 | .00875 | .00853 | .00832 | .00811 | .00792 | .00774 |
| 17 | .01035 | .01006 | .00978 | .00951 | .00926 | .00902 | .00880 | .00859 | .00838 | .00819 |
| 18 | .01088 | .01057 | .01027 | .00999 | .00973 | .00948 | .00924 | .00901 | .00880 | .00860 |
| 19 | .01139 | .01106 | .01075 | .01045 | .01017 | .00990 | .00965 | .00942 | .00919 | .00898 |
| 20 | .01192 | .01157 | .01124 | .01092 | .01063 | .01035 | .01008 | .00983 | .00959 | .00936 |
| 21 | .01245 | .01208 | .01173 | .01139 | .01108 | .01078 | .01050 | .01023 | .00998 | .00974 |
| 22 | .01300 | .01260 | .01222 | .01187 | .01154 | .01122 | .01092 | .01064 | .01037 | .01011 |
| 23 | .01357 | .01315 | .01275 | .01238 | .01202 | .01168 | .01137 | .01106 | .01078 | .01051 |
| 24 | .01422 | .01377 | .01334 | .01294 | .01257 | .01221 | .01187 | .01155 | .01124 | .01095 |
| 25 | .01496 | .01448 | .01403 | .01361 | .01320 | .01282 | .01246 | .01212 | .01180 | .01149 |
| 26 | .01582 | .01531 | .01483 | .01438 | .01395 | .01354 | .01316 | .01279 | .01244 | .01211 |
| 27 | .01680 | .01626 | .01575 | .01527 | .01481 | .01437 | .01396 | .01357 | .01320 | .01285 |
| 28 | .01791 | .01734 | .01679 | .01628 | .01579 | .01533 | .01489 | .01447 | .01408 | .01370 |
| 29 | .01914 | .01853 | .01795 | .01740 | .01688 | .01639 | .01592 | .01548 | .01505 | .01465 |
| 30 | .02048 | .01982 | .01921 | .01862 | .01807 | .01754 | .01704 | .01657 | .01612 | .01569 |
| 31 | .02193 | .02124 | .02058 | .01996 | .01937 | .01881 | .01828 | .01777 | .01729 | .01683 |
| 32 | .02351 | .02278 | .02208 | .02142 | .02079 | .02019 | .01962 | .01908 | .01857 | .01808 |
| 33 | .02523 | .02445 | .02371 | .02300 | .02234 | .02170 | .02109 | .02052 | .01997 | .01944 |
| 34 | .02707 | .02624 | .02545 | .02470 | .02399 | .02331 | .02267 | .02205 | .02146 | .02091 |
| 35 | .02905 | .02817 | .02733 | .02653 | .02577 | .02505 | .02436 | .02371 | .02308 | .02249 |
| 36 | .03117 | .03024 | .02935 | .02850 | .02769 | .02693 | .02619 | .02550 | .02483 | .02419 |
| 37 | .03345 | .03246 | .03151 | .03061 | .02976 | .02894 | .02816 | .02742 | .02671 | .02603 |
| 38 | .03590 | .03485 | .03385 | .03289 | .03198 | .03112 | .03029 | .02950 | .02874 | .02802 |
| 39 | .03852 | .03740 | .03634 | .03533 | .03436 | .03344 | .03256 | .03172 | .03092 | .03015 |
| 40 | .04131 | .04013 | .03900 | .03793 | .03690 | .03593 | .03499 | .03410 | .03324 | .03242 |
| 41 | .04428 | .04303 | .04184 | .04070 | .03962 | .03858 | .03759 | .03664 | .03573 | .03486 |
| 42 | .04744 | .04612 | .04486 | .04366 | .04250 | .04140 | .04035 | .03934 | .03838 | .03745 |
| 43 | .05083 | .04943 | .04810 | .04683 | .04561 | .04444 | .04333 | .04226 | .04123 | .04025 |
| 44 | .05443 | .05296 | .05155 | .05021 | .04892 | .04768 | .04650 | .04537 | .04428 | .04324 |
| 45 | .05827 | .05672 | .05523 | .05381 | .05245 | .05114 | .04989 | .04869 | .04754 | .04643 |
| 46 | .06237 | .06074 | .05917 | .05767 | .05623 | .05485 | .05352 | .05225 | .05103 | .04986 |
| 47 | .06673 | .06500 | .06335 | .06177 | .06025 | .05879 | .05739 | .05605 | .05475 | .05351 |
| 48 | .07137 | .06955 | .06781 | .06614 | .06454 | .06300 | .06152 | .06010 | .05874 | .05742 |
| 49 | .07632 | .07441 | .07258 | .07082 | .06913 | .06750 | .06595 | .06444 | .06300 | .06161 |
| 50 | .08162 | .07962 | .07769 | .07584 | .07407 | .07236 | .07071 | .06913 | .06760 | .06614 |
| 51 | .08731 | .08520 | .08318 | .08124 | .07937 | .07757 | .07583 | .07416 | .07256 | .07101 |
| 52 | .09340 | .09119 | .08907 | .08703 | .08507 | .08317 | .08135 | .07959 | .07790 | .07627 |
| 53 | .09991 | .09760 | .09538 | .09324 | .09118 | .08919 | .08728 | .08543 | .08365 | .08193 |
| 54 | .10685 | .10443 | .10211 | .09987 | .09771 | .09562 | .09361 | .09167 | .08980 | .08799 |
| 55 | .11420 | .11168 | .10925 | .10690 | .10464 | .10246 | .10035 | .09832 | .09635 | .09445 |
| 56 | .12191 | .11928 | .11675 | .11430 | .11193 | .10965 | .10745 | .10531 | .10325 | .10126 |
| 57 | .13001 | .12727 | .12462 | .12207 | .11960 | .11721 | .11491 | .11268 | .11052 | .10843 |
| 58 | .13846 | .13561 | .13286 | .13020 | .12762 | .12513 | .12273 | .12040 | .11814 | .11595 |
| 59 | .14732 | .14436 | .14150 | .13873 | .13605 | .13346 | .13095 | .12851 | .12616 | .12388 |
| 60 | .15665 | .15358 | .15060 | .14772 | .14494 | .14224 | .13962 | .13709 | .13463 | .13225 |
| 61 | .16642 | .16324 | .16016 | .15717 | .15428 | .15147 | .14875 | .14611 | .14355 | .14107 |
| 62 | .17663 | .17333 | .17014 | .16704 | .16404 | .16113 | .15830 | .15556 | .15290 | .15031 |
| 63 | .18726 | .18385 | .18055 | .17734 | .17423 | .17121 | .16828 | .16544 | .16267 | .15999 |
| 64 | .19833 | .19481 | .19140 | .18809 | .18487 | .18175 | .17871 | .17576 | .17289 | .17010 |
| 65 | .20987 | .20624 | .20273 | .19931 | .19598 | .19275 | .18961 | .18656 | .18358 | .18069 |
| 66 | .22213 | .21840 | .21478 | .21125 | .20783 | .20449 | .20125 | .19809 | .19501 | .19202 |
| 67 | .23508 | .23125 | .22753 | .22390 | .22037 | .21694 | .21360 | .21034 | .20716 | .20407 |
| 68 | .24868 | .24476 | .24094 | .23722 | .23359 | .23006 | .22662 | .22327 | .22000 | .21681 |
| 69 | .26291 | .25889 | .25498 | .25117 | .24745 | .24383 | .24030 | .23685 | .23349 | .23020 |
| 70 | .27773 | .27364 | .26964 | .26574 | .26194 | .25823 | .25461 | .25107 | .24762 | .24425 |
| 71 | .29321 | .28904 | .28496 | .28099 | .27710 | .27331 | .26961 | .26599 | .26246 | .25900 |
| 72 | .30933 | .30508 | .30094 | .29689 | .29294 | .28907 | .28530 | .28160 | .27799 | .27446 |
| 73 | .32602 | .32171 | .31751 | .31340 | .30938 | .30545 | .30160 | .29784 | .29416 | .29056 |
| 74 | .34319 | .33884 | .33458 | .33042 | .32634 | .32236 | .31845 | .31463 | .31089 | .30723 |
| 75 | .36076 | .35637 | .35207 | .34786 | .34374 | .33970 | .33575 | .33188 | .32808 | .32437 |
| 76 | .37867 | .37425 | .36991 | .36567 | .36151 | .35744 | .35344 | .34953 | .34569 | .34192 |
| 77 | .39690 | .39245 | .38810 | .38383 | .37964 | .37554 | .37151 | .36756 | .36369 | .35989 |
| 78 | .41541 | .41096 | .40659 | .40231 | .39811 | .39398 | .38993 | .38596 | .38206 | .37823 |
| 79 | .43418 | .42973 | .42536 | .42107 | .41686 | .41272 | .40866 | .40467 | .40075 | .39691 |
| 80 | .45311 | .44868 | .44432 | .44003 | .43582 | .43169 | .42763 | .42363 | .41971 | .41585 |
| 81 | .47219 | .46777 | .46343 | .45916 | .45497 | .45084 | .44679 | .44280 | .43888 | .43502 |
| 82 | .49135 | .48696 | .48265 | .47841 | .47424 | .47014 | .46610 | .46213 | .45822 | .45437 |
| 83 | .51052 | .50618 | .50191 | .49771 | .49357 | .48950 | .48549 | .48154 | .47766 | .47383 |
| 84 | .52966 | .52537 | .52115 | .51700 | .51291 | .50887 | .50490 | .50099 | .49714 | .49334 |
| 85 | .54870 | .54448 | .54032 | .53622 | .53218 | .52820 | .52428 | .52041 | .51660 | .51284 |
| 86 | .56759 | .56344 | .55935 | .55532 | .55135 | .54742 | .54356 | .53974 | .53598 | .53227 |
| 87 | .58626 | .58219 | .57818 | .57422 | .57031 | .56646 | .56266 | .55891 | .55521 | .55155 |
| 88 | .60468 | .60070 | .59677 | .59290 | .58907 | .58529 | .58157 | .57788 | .57425 | .57066 |
| 89 | .62277 | .61888 | .61505 | .61126 | .60753 | .60383 | .60018 | .59658 | .59302 | .58950 |
| 90 | .64048 | .63670 | .63296 | .62927 | .62563 | .62202 | .61846 | .61494 | .61146 | .60803 |
| 91 | .65778 | .65411 | .65048 | .64689 | .64334 | .63983 | .63636 | .63293 | .62954 | .62619 |
| 92 | .67462 | .67106 | .66754 | .66406 | .66061 | .65720 | .65383 | .65050 | .64720 | .64393 |
| 93 | .69094 | .68749 | .68408 | .68071 | .67737 | .67406 | .67079 | .66756 | .66435 | .66118 |
| 94 | .70673 | .70340 | .70011 | .69685 | .69362 | .69042 | .68725 | .68412 | .68102 | .67794 |
| 95 | .72199 | .71878 | .71560 | .71246 | .70934 | .70625 | .70319 | .70016 | .69716 | .69419 |
| 96 | .73662 | .73353 | .73047 | .72743 | .72443 | .72145 | .71850 | .71557 | .71268 | .70981 |
| 97 | .75063 | .74766 | .74471 | .74180 | .73890 | .73604 | .73319 | .73038 | .72758 | .72482 |
| 98 | .76405 | .76120 | .75837 | .75557 | .75279 | .75003 | .74730 | .74459 | .74190 | .73923 |
| 99 | .77690 | .77417 | .77146 | .76877 | .76610 | .76345 | .76083 | .75822 | .75564 | .75308 |
| 100 | .78901 | .78639 | .78379 | .78121 | .77866 | .77612 | .77360 | .77110 | .76862 | .76616 |
| 101 | .80067 | .79816 | .79568 | .79321 | .79076 | .78832 | .78591 | .78351 | .78114 | .77877 |
| 102 | .81152 | .80912 | .80674 | .80438 | .80203 | .79970 | .79738 | .79508 | .79280 | .79054 |
| 103 | .82245 | .82016 | .81789 | .81563 | .81339 | .81116 | .80895 | .80676 | .80458 | .80241 |
| 104 | .83250 | .83031 | .82814 | .82599 | .82384 | .82171 | .81960 | .81750 | .81541 | .81334 |
| 105 | .84239 | .84030 | .83823 | .83617 | .83412 | .83209 | .83006 | .82806 | .82606 | .82407 |
| 106 | .85507 | .85311 | .85117 | .84924 | .84733 | .84542 | .84352 | .84164 | .83976 | .83790 |
| 107 | .86958 | .86779 | .86600 | .86422 | .86246 | .86070 | .85895 | .85721 | .85548 | .85376 |
| 108 | .89422 | .89272 | .89123 | .88974 | .88826 | .88679 | .88533 | .88386 | .88241 | .88096 |
| 109 | .94563 | .94484 | .94405 | .94326 | .94248 | .94170 | .94092 | .94014 | .93937 | .93860 |
(f) Effective/applicability date. This section applies on or after May 1, 2009.
(g) Expiration date. This section expires on or before May 1, 2012.
Par. 6. The undesignated center heading immediately preceding §1.642(c)-6A is revised to read as follows:
| Pooled Income Fund Actuarial Tables Applicable Before May 1, 2009 |
Par. 7. Section 1.642(c)-6A is amended by:
1. Revising the section heading.
2. Amending newly-designated paragraph (f) as follows:
a. Paragraph (f) heading is revised.
b. Paragraphs (f)(1), (f)(2), (f)(3), (f)(4), and (f)(5) are revised.
c. The introductory text in paragraph (f)(6) and the heading preceding Table S is are revised.
d. Paragraph (f)(7) is added.
The revisions and addition read as follows:
* * * * *
(f) Present value of the remainder interest in the case of transfers to pooled income funds for which the valuation date is after April 30, 1999, and before May 1, 2009—(1) In general. In the case of transfers to pooled income funds for which the valuation date is after April 30, 1999, and before May 1, 2009, the present value of a remainder interest is determined under this section. See, however, §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 (f)(6) 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.
(2) Transitional rules for valuation of transfers to pooled income funds. (i) For purposes of sections 2055, 2106, or 2624, if on May 1, 1999, the decedent was mentally incompetent so that the disposition of the property could not be changed, and the decedent died after April 30, 1999, without having regained competency to dispose of the decedent’s property, or the decedent died within 90 days of the date that the decedent first regained competency after April 30, 1999, the present value of a remainder interest is determined as if the valuation date with respect to the decedent’s gross estate is either before May 1, 1999, or after April 30, 1999, at the option of the decedent’s executor.
(ii) For purposes of sections 170, 2055, 2106, 2522, or 2624, in the case of transfers to a pooled income fund for which the valuation date is after April 30, 1999, and before July 1, 1999, the present value of the remainder interest under this section is determined by use of the section 7520 interest rate for the month in which the valuation date occurs (see §§1.7520-1(b) and 1.7520-2(a)(2)) and the appropriate actuarial tables under either paragraph (e)(5) or (f)(6) of this section, at the option of the donor or the decedent’s executor, as the case may be.
(iii) For purposes of paragraphs (f)(2)(i) and (f)(2)(ii) of this section, where the donor or decedent’s executor is given the option to use the appropriate actuarial tables under either paragraph (e)(5) or (f)(6) of this section, the donor or decedent’s executor must use the same actuarial table with respect to each individual transaction and with respect to all transfers occurring on the valuation date (for example, gift and income tax charitable deductions with respect to the same transfer must be determined based on the same tables, and all assets includible in the gross estate and/or estate tax deductions claimed must be valued based on the same tables).
(3) 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 90CM in §20.2031-7A(f)(4); 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 §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 §1.642(c)-6T(e)(3)(ii) apply for the determining the yearly rate of return.
(4) Pooled income funds in existence less than 3 taxable years. The provisions of §1.642(c)-6T(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.
(5) 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 (f)(6) 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 (f)(6) 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 (f)(6) of this section are contained in Table S in Internal Revenue Service Publication 1457, “Actuarial Values, Book Aleph,” (7-99). Publication 1457 is no longer available for purchase from the Superintendent of Documents, United States Government Printing Office. However, pertinent factors in this publication may be obtained by a written request to: CC:PA:LPD:PR (IRS Publication 1457), Room 5205, Internal Revenue Service, P.O.Box 7604, Ben Franklin Station, Washington, DC 20044. For other situations, see §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 §1.642(c)-6T(e)(5).
(6) Actuarial tables. In the case of transfers for which the valuation date is after April 30, 1999, and before May 1, 2009, 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 90CM SINGLE LIFE REMAINDER FACTORS [Applicable After April 30, 1999, and Before May 1, 2009] |
* * * * *
(7) Effective/applicability dates. Paragraphs (f)(1) through (f)(6) apply after April 30, 1999, and before May 1, 2009.
Par. 8. Section 1.664-2 is amended by revising paragraph (c) and adding paragraph (e) to read as follows:
* * * * *
(c) Calculation of the fair market value of the remainder interest of a charitable remainder annuity trust. For purposes of sections 170, 2055, 2106, and 2522, the fair market value of the remainder interest of a charitable remainder annuity trust (as described in this section) is the net fair market value (as of the appropriate valuation date) of the property placed in trust less the present value of the annuity. For purposes of this section, valuation date means, in general, the date on which the property is transferred to the trust by the donor regardless of when the trust is created. In the case of transfers to a charitable remainder annuity trust for which the valuation date is after April 30, 1999, if an election is made under section 7520 and §1.7520-2(b) to compute the present value of the charitable interest by use of the interest rate component for either of the 2 months preceding the month in which the transfer is made, the month so elected is the valuation date for purposes of determining the interest rate and mortality tables. For purposes of section 2055 or 2106, the valuation date is the date of death unless the alternate valuation date is elected in accordance with section 2032 in which event, and within the limitations set forth in section 2032 and the regulations thereunder, the valuation date is the alternate valuation date. If the decedent’s estate elects the alternate valuation date under section 2032 and also elects, under section 7520 and §1.7520-2(b), to use the interest rate component for one of the 2 months preceding the alternate valuation date, the month so elected is the valuation date for purposes of determining the interest rate and mortality tables. The present value of an annuity is computed under §20.2031-7T(d) for transfers for which the valuation date is on or after May 1, 2009, or under §20.2031-7A(a) through (f), whichever is applicable, for transfers for which the valuation date is before May 1, 2009. See, however, §1.7520-3(b) (relating to exceptions to the use of prescribed tables under certain circumstances).
* * * * *
(e) Effective/applicability date. Paragraph (c)(1) applies after April 30, 1989.
Par. 9. Section 1.664-4 is amended as follows:
1. Paragraph (a)(1) is revised.
2. Paragraph (d) is removed.
3. The heading for paragraph (e) is redesignated as the heading for §1.664-4A(f).
4. Paragraphs (e)(1), (e)(2), (e)(5), and (e)(7) are redesignated as §1.664-4A(f)(1), (f)(2), (f)(5) and (f)(6), respectively.
5. New paragraphs (d), (e)(1), (e)(2), and (e)(5) are added.
6. The heading and introductory text of paragraph (e)(6), preceding Table D, is revised.
7. New paragraph (e)(7) is added.
8. Paragraph (f) is revised.
The additions and revision read as follows:
(a) * * *
(1) [Reserved]. For further guidance, see §1.664-4T(a)(1).
* * * * *
(d) through (e)(2) [Reserved]. For further guidance, see §1.664-4T(d) through (e)(2).
* * * * *
(5) [Reserved]. For further guidance, see §1.664-4T(e)(5).
(6) Actuarial Table D and F (4.2 through 14.0) for transfers for which the valuation date is after April 30, 1989. For transfers for which the valuation date is after April 30, 1989, the present value of a charitable remainder unitrust interest that is dependent upon a term of years is determined by using the section 7520 rate and the tables in this paragraph (e)(6). For transfers for which the valuation date is on or after May 1, 2009, where the present value of a charitable remainder unitrust interest is dependent on the termination of a life interest, see §1.664-4T(e)(5). See, however, §1.7520-3(b) (relating to exceptions to the use of prescribed tables under certain circumstances). Many actuarial factors not contained in the following tables are contained in Internal Revenue Service Publication 1458, “Actuarial Valuations Version 3B” (2009). This publication will be available beginning May 1, 2009, at no charge, electronically via the IRS Internet site at www.irs.gov.
* * * * *
(7) [Reserved]. For further guidance, see §1.664-4T(e)(7).
(f) Effective/applicability dates. This section applies after April 30, 1999, and before May 1, 2009.
Par. 10. Section 1.664-4T is added to read as follows:
(a) [Reserved]. For further guidance, see §1.664-4(a).
(1) Life contingencies determined as to each life involved, from the values of lx set forth in Table 2000CM contained in §20.2031-7T(d)(7) in the case of transfers for which the valuation date is on or after May 1, 2009; or from Table 90CM contained in §20.2031-7A(f)(4) in the case of transfer for which the valuation date is after April 30, 1999, and before May 1, 2009. See §20.2031-7A(a) through (e), whichever is applicable, for transfers for which the valuation date is before May 1, 1999;
(a)(2) through (c) [Reserved]. For further guidance, see §1.664-4(a)(2) through (c).
(d) Valuation. The fair market value of a remainder interest in a charitable remainder unitrust (as described in §1.664-3) for transfers for which the valuation date is on or after May 1, 2009, is its present value determined under paragraph (e) of this section. The fair market value of a remainder interest in a charitable remainder unitrust (as described in §1.664-3) for transfers for which the valuation date is before May 1, 2009, is its present value determined under the following sections:
| Valuation Dates | Applicable Regulations | |
|---|---|---|
| After | Before | |
| - | 01-01-52 | 1.664-4A(a) |
| 12-31-51 | 01-01-71 | 1.664-4A(b) |
| 12-31-70 | 12-01-83 | 1.664-4A(c) |
| 11-30-83 | 05-01-89 | 1.664-4A(d) |
| 04-30-89 | 05-01-99 | 1.664-4A(e) |
| 04-30-99 | 05-01-09 | 1.664-4A(f) |
(e) Valuation of charitable remainder unitrusts having certain payout sequences for transfers for which the valuation date is on or after May 1, 2009—(1) In general. Except as otherwise provided in paragraph (e)(2) of this section, in the case of transfers for which the valuation date is on or after May 1, 2009, the present value of a remainder interest is determined under paragraphs (e)(3) through (e)(7) of this section, provided that the amount of the payout as of any payout date during any taxable year of the trust is not larger than the amount that the trust could distribute on such date under §1.664-3(a)(1)(v) if the taxable year of the trust were to end on such date. See, however, §1.7520-3(b) (relating to exceptions to the use of the prescribed tables under certain circumstances).
(2) Transitional rules for valuation of charitable remainder unitrusts. (i) For purposes of sections 2055, 2106, or 2624, if on May 1, 2009, the decedent was mentally incompetent so that the disposition of the property could not be changed, and the decedent died on or after May 1, 2009, without having regained competency to dispose of the decedent’s property, or the decedent died within 90 days of the date that the decedent first regained competency on or after May 1, 2009, the present value of a remainder interest under this section is determined as if the valuation date with respect to the decedent’s gross estate is either before or after May 1, 2009, at the option of the decedent’s executor.
(ii) For purposes of sections 170, 2055, 2106, 2522, or 2624, in the case of transfers to a charitable remainder unitrust for which the valuation date is on or after May 1, 2009, and before July 1, 2009, the present value of a remainder interest based on one or more measuring lives is determined under this section by use of the section 7520 interest rate for the month in which the valuation date occurs (see §§1.7520-1(b) and 1.7520-2(a)(2)) and the appropriate actuarial tables under either paragraph (e)(7) of this section or §1.664-4A(f)(6), at the option of the donor or the decedent’s executor, as the case may be.
(iii) For purposes of paragraphs (e)(2)(i) and (e)(2)(ii) of this section, where the donor or decedent’s executor is given the option to use the appropriate actuarial tables under either paragraph (e)(7) of this section or §1.664-4A(f)(6), the donor or decedent’s executor must use the same actuarial table with respect to each individual transaction and with respect to all transfers occurring on the valuation date (for example, gift and income tax charitable deductions with respect to the same transfer must be determined based on the same tables, and all assets includible in the gross estate and/or estate tax deductions claimed must be valued based on the same tables).
(3) and (4) [Reserved]. For further guidance, see §1.664-4(e)(3) and (e)(4).
(5) Period is the life of one individual. (i) If the period described in §1.664-3(a)(5) is the life of one individual, the factor that is used in determining the present value of the remainder interest for transfers for which the valuation date is on or after May 1, 2009, is the factor in Table U(1) in paragraph (e)(7) of this section under the appropriate adjusted payout. For purposes of the computations described in this paragraph (e)(5), the age of an individual is the age of that individual at the individual’s nearest birthday. If the adjusted payout rate is an amount that is between adjusted payout rates for which factors are provided in the appropriate table, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying the net fair market value (as of the valuation date as determined in §1.664-4(e)(4)) of the property placed in trust by the factor determined under this paragraph (e)(5). If the adjusted payout rate is between 4.2 and 14 percent, see paragraph (e)(7) of this section. If the adjusted payout rate is below 4.2 percent or greater than 14 percent, see §1.664-4(b).
(ii) The application of paragraph (e)(5)(i) of this section may be illustrated by the following example:
Example. A, who is 44 years and 11 months old, transfers $100,000 to a charitable remainder unitrust on January 1st. The trust instrument requires that the trust pay to A semiannually (on June 30 and December 31) 8 percent of the fair market value of the trust assets as of January 1st during A’s life. The section 7520 rate for January is 6.6 percent. Under Table F(6.6) in §1.664-4(e)(6), the appropriate adjustment factor is .953317 for semiannual payments payable at the end of the semiannual period. The adjusted payout rate is 7.627% (8% X .953317). Based on the remainder factors in Table U(1) in this section, the present value of the remainder interest is $11,075.00, computed as follows:
| Factor at 7.6 percent at age 45 | .11141 | |
| Factor at 7.8 percent at age 45 | .10653 | |
| Difference | .00488 | |
| Interpolation adjustment: | ||
| 7.627% - 7.6% | = | x |
| 0.2% | .00488 | |
| x = .00066 | ||
| Factor at 7.6 percent at age 45 | .11141 | |
| Less: Interpolation adjustment | .00066 | |
| Interpolated Factor | .11075 | |
| Present value of remainder interest: | ||
| ($100,000 X .11075) | $11,075.00 |
(6) [Reserved]. For further guidance, see §1.664-4(e)(6).
(7) Actuarial Table U(1) for transfers for which the valuation date is on or after May 1, 2009. For transfers for which the valuation date is on or after May 1, 2009, the present value of a charitable remainder unitrust interest that is dependent on the termination of a life interest is determined by using the section 7520 rate, Table U(1) in this paragraph (e)(7) and Table F(4.2) through (14.0) in §1.664-4(e)(6). See, however, §1.7520-3(b) (relating to exceptions to the use of prescribed tables under certain circumstances). Many actuarial factors not contained in the following tables are contained in Internal Revenue Service Publication 1458, “Actuarial Valuations Version 3B” (2009). This publication will be available beginning May 1, 2009, at no charge, electronically via the IRS Internet site at www.irs.gov.
| Table U(1) — Unitrust Single Life Remainder Factors | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Based on Life Table 2000CM | ||||||||||
| Applicable on or After May 1, 2009 | ||||||||||
| Adjusted Payout Rate | ||||||||||
| AGE | 4.2% | 4.4% | 4.6% | 4.8% | 5.0% | 5.2% | 5.4% | 5.6% | 5.8% | 6.0% |
| 0 | .05527 | .04953 | .04455 | .04023 | .03648 | .03321 | .03037 | .02789 | .02573 | .02383 |
| 1 | .05095 | .04501 | .03986 | .03538 | .03148 | .02809 | .02513 | .02255 | .02029 | .01831 |
| 2 | .05269 | .04659 | .04128 | .03666 | .03264 | .02913 | .02606 | .02338 | .02103 | .01896 |
| 3 | .05468 | .04841 | .04295 | .03818 | .03403 | .03040 | .02722 | .02443 | .02199 | .01984 |
| 4 | .05684 | .05039 | .04477 | .03986 | .03557 | .03181 | .02852 | .02563 | .02309 | .02085 |
| 5 | .05912 | .05251 | .04672 | .04166 | .03723 | .03335 | .02993 | .02694 | .02429 | .02197 |
| 6 | .06154 | .05475 | .04880 | .04359 | .03901 | .03500 | .03146 | .02835 | .02561 | .02319 |
| 7 | .06407 | .05709 | .05097 | .04561 | .04089 | .03673 | .03308 | .02985 | .02700 | .02448 |
| 8 | .06672 | .05956 | .05328 | .04775 | .04288 | .03859 | .03481 | .03146 | .02850 | .02588 |
| 9 | .06951 | .06217 | .05571 | .05002 | .04500 | .04057 | .03665 | .03319 | .03012 | .02739 |
| 10 | .07244 | .06491 | .05827 | .05241 | .04724 | .04266 | .03861 | .03503 | .03184 | .02901 |
| 11 | .07550 | .06778 | .06096 | .05494 | .04961 | .04489 | .04070 | .03698 | .03368 | .03074 |
| 12 | .07869 | .07078 | .06378 | .05759 | .05210 | .04723 | .04290 | .03906 | .03563 | .03258 |
| 13 | .08199 | .07389 | .06670 | .06034 | .05468 | .04966 | .04519 | .04121 | .03767 | .03450 |
| 14 | .08536 | .07706 | .06969 | .06315 | .05733 | .05215 | .04754 | .04342 | .03975 | .03646 |
| 15 | .08877 | .08027 | .07271 | .06599 | .06000 | .05467 | .04990 | .04565 | .04184 | .03844 |
| 16 | .09221 | .08351 | .07576 | .06885 | .06269 | .05719 | .05228 | .04788 | .04394 | .04041 |
| 17 | .09570 | .08679 | .07885 | .07176 | .06542 | .05975 | .05468 | .05014 | .04606 | .04240 |
| 18 | .09925 | .09014 | .08199 | .07471 | .06820 | .06236 | .05712 | .05243 | .04821 | .04442 |
| 19 | .10289 | .09356 | .08522 | .07774 | .07104 | .06503 | .05963 | .05478 | .05041 | .04648 |
| 20 | .10665 | .09711 | .08856 | .08089 | .07400 | .06781 | .06224 | .05723 | .05272 | .04864 |
| 21 | .11052 | .10077 | .09201 | .08413 | .07706 | .07068 | .06495 | .05977 | .05510 | .05088 |
| 22 | .11452 | .10455 | .09558 | .08750 | .08023 | .07367 | .06776 | .06241 | .05759 | .05322 |
| 23 | .11867 | .10848 | .09929 | .09101 | .08354 | .07680 | .07070 | .06519 | .06019 | .05567 |
| 24 | .12300 | .11259 | .10319 | .09470 | .08703 | .08009 | .07381 | .06812 | .06297 | .05829 |
| 25 | .12755 | .11691 | .10730 | .09860 | .09073 | .08359 | .07713 | .07126 | .06593 | .06109 |
| 26 | .13232 | .12146 | .11163 | .10272 | .09464 | .08731 | .08065 | .07460 | .06910 | .06409 |
| 27 | .13732 | .12624 | .11619 | .10706 | .09878 | .09125 | .08440 | .07816 | .07248 | .06731 |
| 28 | .14255 | .13125 | .12098 | .11164 | .10315 | .09542 | .08837 | .08195 | .07609 | .07074 |
| 29 | .14799 | .13647 | .12598 | .11644 | .10773 | .09980 | .09256 | .08594 | .07990 | .07438 |
| 30 | .15365 | .14191 | .13120 | .12144 | .11252 | .10438 | .09694 | .09014 | .08391 | .07821 |
| 31 | .15952 | .14756 | .13664 | .12666 | .11754 | .10919 | .10155 | .09455 | .08813 | .08225 |
| 32 | .16561 | .15343 | .14230 | .13210 | .12277 | .11422 | .10637 | .09918 | .09257 | .08650 |
| 33 | .17193 | .15954 | .14819 | .13778 | .12824 | .11948 | .11143 | .10403 | .09724 | .09098 |
| 34 | .17845 | .16585 | .15429 | .14367 | .13391 | .12495 | .11670 | .10910 | .10211 | .09566 |
| 35 | .18520 | .17239 | .16062 | .14979 | .13982 | .13065 | .12219 | .11440 | .10721 | .10057 |
| 36 | .19218 | .17916 | .16718 | .15614 | .14597 | .13659 | .12793 | .11993 | .11254 | .10571 |
| 37 | .19938 | .18617 | .17398 | .16274 | .15236 | .14276 | .13390 | .12570 | .11812 | .11110 |
| 38 | .20683 | .19342 | .18103 | .16958 | .15900 | .14920 | .14013 | .13173 | .12395 | .11673 |
| 39 | .21450 | .20090 | .18832 | .17667 | .16588 | .15588 | .14661 | .13801 | .13003 | .12261 |
| 40 | .22241 | .20862 | .19585 | .18400 | .17301 | .16281 | .15334 | .14454 | .13636 | .12875 |
| 41 | .23055 | .21659 | .20362 | .19158 | .18040 | .17000 | .16033 | .15133 | .14295 | .13514 |
| 42 | .23892 | .22479 | .21164 | .19942 | .18804 | .17744 | .16757 | .15838 | .14980 | .14180 |
| 43 | .24756 | .23326 | .21994 | .20753 | .19596 | .18517 | .17511 | .16572 | .15695 | .14875 |
| 44 | .25644 | .24198 | .22849 | .21590 | .20415 | .19318 | .18293 | .17334 | .16438 | .15599 |
| 45 | .26557 | .25096 | .23731 | .22455 | .21263 | .20147 | .19103 | .18125 | .17210 | .16352 |
| 46 | .27496 | .26021 | .24641 | .23349 | .22139 | .21006 | .19943 | .18947 | .18013 | .17136 |
| 47 | .28460 | .26972 | .25578 | .24270 | .23044 | .21893 | .20813 | .19799 | .18846 | .17951 |
| 48 | .29451 | .27950 | .26542 | .25220 | .23978 | .22811 | .21714 | .20682 | .19712 | .18798 |
| 49 | .30468 | .28957 | .27536 | .26201 | .24944 | .23761 | .22648 | .21599 | .20611 | .19679 |
| 50 | .31515 | .29994 | .28562 | .27214 | .25943 | .24746 | .23617 | .22552 | .21547 | .20598 |
| 51 | .32591 | .31062 | .29620 | .28260 | .26976 | .25765 | .24621 | .23541 | .22520 | .21554 |
| 52 | .33697 | .32161 | .30710 | .29340 | .28045 | .26821 | .25663 | .24568 | .23531 | .22550 |
| 53 | .34832 | .33291 | .31833 | .30453 | .29148 | .27912 | .26741 | .25632 | .24582 | .23585 |
| 54 | .35995 | .34449 | .32985 | .31598 | .30283 | .29037 | .27855 | .26733 | .25669 | .24658 |
| 55 | .37183 | .35635 | .34166 | .32773 | .31450 | .30194 | .29001 | .27868 | .26791 | .25768 |
| 56 | .38390 | .36841 | .35370 | .33971 | .32642 | .31378 | .30175 | .29032 | .27943 | .26907 |
| 57 | .39618 | .38069 | .36596 | .35194 | .33859 | .32588 | .31377 | .30224 | .29125 | .28077 |
| 58 | .40862 | .39316 | .37842 | .36438 | .35099 | .33822 | .32605 | .31443 | .30334 | .29276 |
| 59 | .42126 | .40583 | .39110 | .37705 | .36364 | .35083 | .33859 | .32691 | .31574 | .30506 |
| 60 | .43410 | .41873 | .40403 | .38999 | .37656 | .36372 | .35145 | .33970 | .32846 | .31770 |
| 61 | .44714 | .43183 | .41718 | .40316 | .38974 | .37689 | .36458 | .35279 | .34149 | .33067 |
| 62 | .46033 | .44510 | .43052 | .41653 | .40313 | .39028 | .37796 | .36614 | .35480 | .34391 |
| 63 | .47366 | .45853 | .44402 | .43010 | .41673 | .40390 | .39157 | .37974 | .36836 | .35744 |
| 64 | .48712 | .47212 | .45770 | .44385 | .43053 | .41773 | .40542 | .39358 | .38219 | .37123 |
| 65 | .50073 | .48586 | .47156 | .45779 | .44454 | .43179 | .41951 | .40768 | .39629 | .38531 |
| 66 | .51461 | .49990 | .48573 | .47207 | .45891 | .44623 | .43400 | .42220 | .41083 | .39985 |
| 67 | .52872 | .51419 | .50018 | .48665 | .47360 | .46100 | .44884 | .43710 | .42576 | .41481 |
| 68 | .54302 | .52869 | .51484 | .50147 | .48854 | .47605 | .46398 | .45231 | .44103 | .43011 |
| 69 | .55744 | .54333 | .52968 | .51648 | .50371 | .49134 | .47938 | .46780 | .45659 | .44573 |
| 70 | .57198 | .55810 | .54467 | .53165 | .51905 | .50683 | .49500 | .48352 | .47241 | .46163 |
| 71 | .58662 | .57300 | .55980 | .54700 | .53458 | .52253 | .51084 | .49950 | .48849 | .47781 |
| 72 | .60134 | .58800 | .57505 | .56247 | .55026 | .53840 | .52688 | .51569 | .50481 | .49425 |
| 73 | .61608 | .60303 | .59035 | .57803 | .56604 | .55439 | .54305 | .53203 | .52131 | .51087 |
| 74 | .63077 | .61804 | .60565 | .59358 | .58184 | .57041 | .55928 | .54844 | .53789 | .52761 |
| 75 | .64536 | .63295 | .62085 | .60907 | .59759 | .58639 | .57548 | .56485 | .55447 | .54436 |
| 76 | .65980 | .64772 | .63594 | .62445 | .61323 | .60229 | .59162 | .58120 | .57102 | .56110 |
| 77 | .67408 | .66234 | .65089 | .63970 | .62877 | .61809 | .60766 | .59747 | .58751 | .57779 |
| 78 | .68817 | .67679 | .66567 | .65479 | .64416 | .63376 | .62359 | .61364 | .60392 | .59440 |
| 79 | .70205 | .69104 | .68026 | .66971 | .65938 | .64927 | .63937 | .62968 | .62019 | .61090 |
| 80 | .71569 | .70504 | .69461 | .68439 | .67438 | .66457 | .65495 | .64553 | .63629 | .62724 |
| 81 | .72905 | .71878 | .70871 | .69883 | .68914 | .67963 | .67031 | .66116 | .65219 | .64339 |
| 82 | .74213 | .73224 | .72252 | .71299 | .70363 | .69444 | .68541 | .67655 | .66785 | .65930 |
| 83 | .75489 | .74538 | .73603 | .72684 | .71781 | .70894 | .70022 | .69165 | .68323 | .67495 |
| 84 | .76731 | .75818 | .74919 | .74036 | .73167 | .72312 | .71471 | .70644 | .69830 | .69029 |
| 85 | .77937 | .77062 | .76200 | .75352 | .74516 | .73694 | .72884 | .72087 | .71302 | .70529 |
| 86 | .79106 | .78268 | .77443 | .76629 | .75828 | .75038 | .74260 | .73493 | .72738 | .71993 |
| 87 | .80235 | .79434 | .78645 | .77866 | .77098 | .76341 | .75595 | .74858 | .74132 | .73416 |
| 88 | .81324 | .80560 | .79806 | .79062 | .78328 | .77603 | .76888 | .76182 | .75486 | .74798 |
| 89 | .82371 | .81643 | .80924 | .80214 | .79513 | .78821 | .78137 | .77461 | .76794 | .76134 |
| 90 | .83375 | .82682 | .81998 | .81321 | .80653 | .79992 | .79339 | .78693 | .78055 | .77424 |
| 91 | .84336 | .83678 | .83027 | .82383 | .81747 | .81117 | .80494 | .79878 | .79268 | .78665 |
| 92 | .85253 | .84629 | .84011 | .83399 | .82794 | .82194 | .81601 | .81014 | .80433 | .79857 |
| 93 | .86126 | .85534 | .84948 | .84367 | .83792 | .83222 | .82658 | .82099 | .81545 | .80997 |
| 94 | .86956 | .86395 | .85840 | .85289 | .84743 | .84202 | .83666 | .83134 | .82608 | .82086 |
| 95 | .87744 | .87213 | .86687 | .86166 | .85648 | .85135 | .84626 | .84122 | .83621 | .83125 |
| 96 | .88487 | .87985 | .87488 | .86994 | .86504 | .86017 | .85535 | .85056 | .84581 | .84109 |
| 97 | .89188 | .88714 | .88244 | .87776 | .87312 | .86852 | .86395 | .85941 | .85490 | .85042 |
| 98 | .89850 | .89402 | .88958 | .88516 | .88077 | .87641 | .87208 | .86778 | .86351 | .85927 |
| 99 | .90475 | .90053 | .89632 | .89215 | .88800 | .88388 | .87978 | .87571 | .87167 | .86765 |
| 100 | .91057 | .90658 | .90261 | .89867 | .89475 | .89085 | .88697 | .88312 | .87929 | .87548 |
| 101 | .91610 | .91234 | .90860 | .90487 | .90117 | .89749 | .89382 | .89018 | .88655 | .88295 |
| 102 | .92122 | .91767 | .91413 | .91061 | .90711 | .90363 | .90017 | .89672 | .89328 | .88987 |
| 103 | .92630 | .92296 | .91963 | .91632 | .91303 | .90975 | .90648 | .90323 | .89999 | .89677 |
| 104 | .93097 | .92783 | .92470 | .92158 | .91847 | .91537 | .91229 | .90922 | .90616 | .90312 |
| 105 | .93558 | .93263 | .92969 | .92676 | .92383 | .92092 | .91802 | .91513 | .91225 | .90938 |
| 106 | .94135 | .93864 | .93594 | .93325 | .93057 | .92789 | .92522 | .92256 | .91991 | .91726 |
| 107 | .94789 | .94546 | .94304 | .94062 | .93821 | .93580 | .93340 | .93101 | .92861 | .92623 |
| 108 | .95844 | .95648 | .95453 | .95258 | .95063 | .94868 | .94673 | .94478 | .94284 | .94090 |
| 109 | .97900 | .97800 | .97700 | .97600 | .97500 | .97400 | .97300 | .97200 | .97100 | .97000 |
| Table U(1) — Unitrust Single Life Remainder Factors | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Based on Life Table 2000CM | ||||||||||
| Applicable on or After May 1, 2009 | ||||||||||
| Adjusted Payout Rate | ||||||||||
| AGE | 6.2% | 6.4% | 6.6% | 6.8% | 7.0% | 7.2% | 7.4% | 7.6% | 7.8% | 8.0% |
| 0 | .02217 | .02071 | .01942 | .01829 | .01729 | .01640 | .01561 | .01491 | .01429 | .01373 |
| 1 | .01657 | .01504 | .01369 | .01250 | .01145 | .01053 | .00970 | .00897 | .00831 | .00773 |
| 2 | .01715 | .01555 | .01415 | .01290 | .01180 | .01082 | .00996 | .00918 | .00850 | .00788 |
| 3 | .01795 | .01628 | .01481 | .01350 | .01235 | .01132 | .01041 | .00960 | .00887 | .00822 |
| 4 | .01888 | .01714 | .01560 | .01423 | .01302 | .01194 | .01098 | .01013 | .00936 | .00867 |
| 5 | .01991 | .01809 | .01648 | .01505 | .01378 | .01265 | .01164 | .01074 | .00993 | .00921 |
| 6 | .02104 | .01914 | .01746 | .01597 | .01463 | .01345 | .01239 | .01144 | .01059 | .00982 |
| 7 | .02225 | .02027 | .01851 | .01695 | .01555 | .01430 | .01319 | .01219 | .01130 | .01049 |
| 8 | .02356 | .02149 | .01965 | .01802 | .01656 | .01525 | .01408 | .01303 | .01209 | .01124 |
| 9 | .02497 | .02282 | .02090 | .01919 | .01766 | .01629 | .01506 | .01396 | .01296 | .01207 |
| 10 | .02649 | .02425 | .02224 | .02046 | .01885 | .01742 | .01613 | .01497 | .01392 | .01298 |
| 11 | .02812 | .02578 | .02369 | .02182 | .02015 | .01865 | .01729 | .01608 | .01498 | .01398 |
| 12 | .02986 | .02742 | .02525 | .02329 | .02154 | .01997 | .01855 | .01727 | .01612 | .01508 |
| 13 | .03167 | .02914 | .02687 | .02483 | .02300 | .02135 | .01987 | .01853 | .01732 | .01622 |
| 14 | .03352 | .03089 | .02852 | .02640 | .02449 | .02276 | .02121 | .01981 | .01854 | .01738 |
| 15 | .03538 | .03264 | .03018 | .02797 | .02597 | .02417 | .02255 | .02107 | .01974 | .01853 |
| 16 | .03724 | .03439 | .03183 | .02952 | .02744 | .02556 | .02385 | .02231 | .02092 | .01965 |
| 17 | .03911 | .03615 | .03348 | .03107 | .02890 | .02694 | .02516 | .02354 | .02208 | .02075 |
| 18 | .04100 | .03792 | .03515 | .03264 | .03037 | .02832 | .02646 | .02477 | .02323 | .02184 |
| 19 | .04294 | .03974 | .03685 | .03424 | .03188 | .02973 | .02778 | .02602 | .02441 | .02294 |
| 20 | .04497 | .04165 | .03864 | .03592 | .03345 | .03121 | .02918 | .02732 | .02564 | .02410 |
| 21 | .04707 | .04362 | .04049 | .03766 | .03508 | .03275 | .03062 | .02868 | .02691 | .02530 |
| 22 | .04926 | .04568 | .04243 | .03948 | .03679 | .03435 | .03212 | .03009 | .02824 | .02655 |
| 23 | .05157 | .04785 | .04447 | .04140 | .03860 | .03605 | .03372 | .03160 | .02965 | .02788 |
| 24 | .05404 | .05017 | .04666 | .04346 | .04054 | .03788 | .03545 | .03322 | .03119 | .02932 |
| 25 | .05668 | .05268 | .04902 | .04569 | .04265 | .03987 | .03733 | .03500 | .03287 | .03091 |
| 26 | .05953 | .05537 | .05157 | .04811 | .04494 | .04204 | .03938 | .03695 | .03472 | .03267 |
| 27 | .06258 | .05827 | .05433 | .05072 | .04742 | .04440 | .04163 | .03908 | .03674 | .03459 |
| 28 | .06585 | .06138 | .05729 | .05354 | .05011 | .04695 | .04406 | .04140 | .03895 | .03670 |
| 29 | .06932 | .06469 | .06044 | .05655 | .05297 | .04969 | .04667 | .04389 | .04132 | .03896 |
| 30 | .07298 | .06818 | .06378 | .05974 | .05602 | .05260 | .04944 | .04654 | .04386 | .04139 |
| 31 | .07684 | .07188 | .06732 | .06312 | .05925 | .05569 | .05241 | .04937 | .04657 | .04399 |
| 32 | .08092 | .07578 | .07106 | .06670 | .06268 | .05898 | .05556 | .05239 | .04947 | .04676 |
| 33 | .08522 | .07991 | .07501 | .07050 | .06633 | .06247 | .05891 | .05561 | .05256 | .04972 |
| 34 | .08972 | .08423 | .07917 | .07449 | .07016 | .06615 | .06244 | .05901 | .05582 | .05286 |
| 35 | .09444 | .08878 | .08354 | .07869 | .07420 | .07004 | .06618 | .06260 | .05928 | .05619 |
| 36 | .09940 | .09355 | .08814 | .08312 | .07846 | .07415 | .07013 | .06641 | .06294 | .05972 |
| 37 | .10459 | .09856 | .09297 | .08777 | .08295 | .07847 | .07431 | .07043 | .06682 | .06346 |
| 38 | .11004 | .10382 | .09805 | .09268 | .08769 | .08304 | .07872 | .07469 | .07093 | .06742 |
| 39 | .11573 | .10932 | .10337 | .09782 | .09266 | .08784 | .08336 | .07917 | .07526 | .07161 |
| 40 | .12167 | .11508 | .10893 | .10321 | .09787 | .09289 | .08824 | .08389 | .07982 | .07602 |
| 41 | .12787 | .12109 | .11476 | .10885 | .10334 | .09818 | .09336 | .08885 | .08463 | .08068 |
| 42 | .13433 | .12736 | .12085 | .11476 | .10906 | .10373 | .09874 | .09406 | .08968 | .08557 |
| 43 | .14109 | .13393 | .12723 | .12095 | .11508 | .10957 | .10441 | .09957 | .09502 | .09075 |
| 44 | .14814 | .14078 | .13389 | .12744 | .12138 | .11569 | .11036 | .10534 | .10063 | .09620 |
| 45 | .15548 | .14793 | .14086 | .13421 | .12797 | .12211 | .11659 | .11141 | .10653 | .10193 |
| 46 | .16313 | .15540 | .14814 | .14131 | .13488 | .12884 | .12315 | .11779 | .11274 | .10798 |
| 47 | .17109 | .16318 | .15573 | .14871 | .14210 | .13588 | .13001 | .12448 | .11925 | .11432 |
| 48 | .17938 | .17128 | .16364 | .15645 | .14966 | .14325 | .13721 | .13150 | .12610 | .12100 |
| 49 | .18801 | .17973 | .17191 | .16453 | .15756 | .15098 | .14475 | .13887 | .13330 | .12803 |
| 50 | .19702 | .18856 | .18057 | .17301 | .16586 | .15910 | .15270 | .14663 | .14089 | .13545 |
| 51 | .20642 | .19778 | .18961 | .18188 | .17456 | .16762 | .16104 | .15480 | .14889 | .14328 |
| 52 | .21621 | .20741 | .19907 | .19117 | .18367 | .17656 | .16981 | .16340 | .15732 | .15153 |
| 53 | .22641 | .21745 | .20894 | .20087 | .19321 | .18593 | .17901 | .17243 | .16617 | .16022 |
| 54 | .23699 | .22788 | .21922 | .21098 | .20316 | .19571 | .18862 | .18188 | .17546 | .16934 |
| 55 | .24794 | .23868 | .22987 | .22148 | .21350 | .20589 | .19865 | .19174 | .18516 | .17888 |
| 56 | .25920 | .24981 | .24085 | .23232 | .22418 | .21642 | .20902 | .20195 | .19521 | .18877 |
| 57 | .27078 | .26126 | .25217 | .24349 | .23521 | .22730 | .21975 | .21253 | .20563 | .19904 |
| 58 | .28266 | .27301 | .26379 | .25498 | .24656 | .23851 | .23081 | .22345 | .21640 | .20965 |
| 59 | .29486 | .28510 | .27576 | .26682 | .25827 | .25009 | .24225 | .23474 | .22755 | .22065 |
| 60 | .30740 | .29754 | .28810 | .27905 | .27037 | .26206 | .25409 | .24645 | .23911 | .23208 |
| 61 | .32029 | .31033 | .30079 | .29164 | .28285 | .27442 | .26632 | .25855 | .25109 | .24391 |
| 62 | .33347 | .32344 | .31381 | .30455 | .29567 | .28712 | .27891 | .27102 | .26343 | .25613 |
| 63 | .34693 | .33684 | .32713 | .31779 | .30881 | .30017 | .29185 | .28385 | .27614 | .26872 |
| 64 | .36069 | .35054 | .34076 | .33135 | .32229 | .31356 | .30515 | .29704 | .28922 | .28169 |
| 65 | .37474 | .36455 | .35472 | .34525 | .33612 | .32731 | .31881 | .31061 | .30270 | .29506 |
| 66 | .38927 | .37905 | .36919 | .35968 | .35049 | .34161 | .33304 | .32476 | .31676 | .30903 |
| 67 | .40423 | .39401 | .38413 | .37458 | .36535 | .35643 | .34780 | .33946 | .33138 | .32357 |
| 68 | .41956 | .40935 | .39947 | .38991 | .38066 | .37170 | .36303 | .35464 | .34650 | .33863 |
| 69 | .43522 | .42504 | .41518 | .40562 | .39636 | .38739 | .37869 | .37026 | .36208 | .35415 |
| 70 | .45118 | .44104 | .43121 | .42168 | .41243 | .40346 | .39475 | .38629 | .37809 | .37012 |
| 71 | .46744 | .45737 | .44759 | .43810 | .42888 | .41992 | .41122 | .40276 | .39455 | .38656 |
| 72 | .48398 | .47399 | .46429 | .45486 | .44568 | .43676 | .42808 | .41964 | .41143 | .40344 |
| 73 | .50072 | .49084 | .48123 | .47187 | .46276 | .45389 | .44526 | .43685 | .42866 | .42068 |
| 74 | .51759 | .50784 | .49833 | .48907 | .48004 | .47124 | .46267 | .45431 | .44616 | .43821 |
| 75 | .53450 | .52488 | .51550 | .50635 | .49743 | .48872 | .48022 | .47192 | .46383 | .45592 |
| 76 | .55140 | .54194 | .53270 | .52368 | .51487 | .50626 | .49785 | .48964 | .48161 | .47377 |
| 77 | .56828 | .55898 | .54990 | .54102 | .53234 | .52385 | .51555 | .50744 | .49950 | .49173 |
| 78 | .58509 | .57598 | .56707 | .55835 | .54981 | .54146 | .53328 | .52528 | .51744 | .50977 |
| 79 | .60181 | .59290 | .58417 | .57562 | .56725 | .55904 | .55100 | .54313 | .53541 | .52785 |
| 80 | .61837 | .60967 | .60114 | .59278 | .58458 | .57653 | .56865 | .56091 | .55333 | .54589 |
| 81 | .63475 | .62627 | .61795 | .60979 | .60177 | .59391 | .58619 | .57861 | .57117 | .56386 |
| 82 | .65091 | .64267 | .63457 | .62661 | .61880 | .61112 | .60358 | .59617 | .58888 | .58173 |
| 83 | .66681 | .65881 | .65094 | .64321 | .63560 | .62812 | .62077 | .61353 | .60642 | .59942 |
| 84 | .68241 | .67466 | .66703 | .65952 | .65214 | .64487 | .63771 | .63067 | .62373 | .61691 |
| 85 | .69768 | .69019 | .68280 | .67553 | .66837 | .66132 | .65437 | .64753 | .64078 | .63414 |
| 86 | .71259 | .70536 | .69822 | .69120 | .68427 | .67744 | .67070 | .66406 | .65752 | .65107 |
| 87 | .72709 | .72012 | .71325 | .70647 | .69977 | .69317 | .68666 | .68023 | .67389 | .66764 |
| 88 | .74119 | .73449 | .72787 | .72134 | .71489 | .70852 | .70223 | .69602 | .68989 | .68384 |
| 89 | .75483 | .74840 | .74204 | .73576 | .72955 | .72342 | .71736 | .71138 | .70546 | .69962 |
| 90 | .76800 | .76183 | .75573 | .74971 | .74375 | .73785 | .73202 | .72626 | .72056 | .71493 |
| 91 | .78069 | .77479 | .76895 | .76317 | .75745 | .75180 | .74620 | .74067 | .73519 | .72977 |
| 92 | .79288 | .78724 | .78165 | .77613 | .77065 | .76524 | .75987 | .75456 | .74930 | .74409 |
| 93 | .80453 | .79915 | .79382 | .78854 | .78331 | .77812 | .77299 | .76790 | .76286 | .75787 |
| 94 | .81568 | .81055 | .80547 | .80043 | .79544 | .79048 | .78557 | .78071 | .77588 | .77110 |
| 95 | .82633 | .82144 | .81660 | .81180 | .80704 | .80231 | .79763 | .79298 | .78837 | .78380 |
| 96 | .83642 | .83177 | .82717 | .82259 | .81806 | .81356 | .80909 | .80465 | .80025 | .79588 |
| 97 | .84598 | .84157 | .83719 | .83284 | .82853 | .82424 | .81998 | .81576 | .81156 | .80739 |
| 98 | .85505 | .85086 | .84670 | .84257 | .83847 | .83439 | .83034 | .82631 | .82232 | .81835 |
| 99 | .86365 | .85968 | .85573 | .85181 | .84791 | .84404 | .84019 | .83636 | .83255 | .82877 |
| 100 | .87169 | .86792 | .86418 | .86045 | .85675 | .85307 | .84941 | .84577 | .84215 | .83855 |
| 101 | .87936 | .87579 | .87224 | .86871 | .86520 | .86171 | .85823 | .85477 | .85133 | .84791 |
| 102 | .88647 | .88309 | .87972 | .87637 | .87304 | .86972 | .86642 | .86313 | .85986 | .85660 |
| 103 | .89356 | .89036 | .88718 | .88402 | .88086 | .87772 | .87460 | .87149 | .86839 | .86531 |
| 104 | .90008 | .89706 | .89405 | .89105 | .88807 | .88509 | .88213 | .87918 | .87624 | .87331 |
| 105 | .90652 | .90366 | .90082 | .89799 | .89517 | .89236 | .88955 | .88676 | .88398 | .88120 |
| 106 | .91462 | .91199 | .90937 | .90675 | .90414 | .90154 | .89895 | .89636 | .89378 | .89121 |
| 107 | .92385 | .92147 | .91910 | .91673 | .91437 | .91201 | .90966 | .90731 | .90497 | .90263 |
| 108 | .93896 | .93702 | .93509 | .93316 | .93123 | .92930 | .92737 | .92544 | .92352 | .92160 |
| 109 | .96900 | .96800 | .96700 | .96600 | .96500 | .96400 | .96300 | .96200 | .96100 | .96000 |
| Table U(1) — Unitrust Single Life Remainder Factors | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Based on Life Table 2000CM | ||||||||||
| Applicable on or After May 1, 2009 | ||||||||||
| Adjusted Payout Rate | ||||||||||
| AGE | 8.2% | 8.4% | 8.6% | 8.8% | 9.0% | 9.2% | 9.4% | 9.6% | 9.8% | 10.0% |
| 0 | .01323 | .01279 | .01238 | .01202 | .01169 | .01139 | .01112 | .01088 | .01065 | .01044 |
| 1 | .00721 | .00674 | .00632 | .00594 | .00559 | .00528 | .00500 | .00474 | .00451 | .00430 |
| 2 | .00733 | .00683 | .00639 | .00598 | .00562 | .00529 | .00499 | .00472 | .00447 | .00425 |
| 3 | .00764 | .00711 | .00664 | .00622 | .00583 | .00548 | .00516 | .00487 | .00461 | .00437 |
| 4 | .00806 | .00750 | .00700 | .00655 | .00614 | .00577 | .00543 | .00513 | .00485 | .00459 |
| 5 | .00856 | .00797 | .00744 | .00696 | .00653 | .00614 | .00578 | .00545 | .00515 | .00488 |
| 6 | .00914 | .00852 | .00795 | .00745 | .00699 | .00657 | .00619 | .00584 | .00552 | .00523 |
| 7 | .00976 | .00911 | .00851 | .00798 | .00749 | .00704 | .00664 | .00627 | .00593 | .00562 |
| 8 | .01047 | .00978 | .00915 | .00858 | .00806 | .00759 | .00716 | .00677 | .00640 | .00607 |
| 9 | .01126 | .01053 | .00986 | .00926 | .00871 | .00821 | .00775 | .00734 | .00695 | .00660 |
| 10 | .01213 | .01136 | .01065 | .01002 | .00944 | .00891 | .00842 | .00798 | .00757 | .00720 |
| 11 | .01309 | .01227 | .01153 | .01086 | .01024 | .00968 | .00917 | .00870 | .00827 | .00787 |
| 12 | .01413 | .01327 | .01249 | .01178 | .01113 | .01054 | .00999 | .00950 | .00904 | .00862 |
| 13 | .01523 | .01432 | .01350 | .01275 | .01206 | .01144 | .01086 | .01034 | .00985 | .00940 |
| 14 | .01634 | .01539 | .01452 | .01373 | .01301 | .01235 | .01174 | .01118 | .01067 | .01020 |
| 15 | .01743 | .01643 | .01552 | .01469 | .01393 | .01323 | .01259 | .01200 | .01146 | .01096 |
| 16 | .01849 | .01744 | .01648 | .01561 | .01480 | .01407 | .01339 | .01277 | .01220 | .01167 |
| 17 | .01953 | .01843 | .01742 | .01650 | .01565 | .01488 | .01416 | .01351 | .01290 | .01235 |
| 18 | .02056 | .01940 | .01834 | .01737 | .01648 | .01566 | .01491 | .01422 | .01358 | .01299 |
| 19 | .02160 | .02038 | .01927 | .01824 | .01730 | .01644 | .01565 | .01492 | .01424 | .01362 |
| 20 | .02270 | .02141 | .02024 | .01916 | .01817 | .01726 | .01642 | .01565 | .01494 | .01428 |
| 21 | .02382 | .02247 | .02124 | .02010 | .01906 | .01810 | .01721 | .01640 | .01565 | .01495 |
| 22 | .02500 | .02358 | .02228 | .02108 | .01998 | .01897 | .01803 | .01717 | .01638 | .01564 |
| 23 | .02625 | .02476 | .02339 | .02213 | .02097 | .01990 | .01891 | .01800 | .01716 | .01638 |
| 24 | .02761 | .02604 | .02460 | .02327 | .02205 | .02092 | .01988 | .01891 | .01802 | .01719 |
| 25 | .02912 | .02747 | .02595 | .02455 | .02326 | .02206 | .02096 | .01994 | .01900 | .01812 |
| 26 | .03078 | .02904 | .02744 | .02597 | .02461 | .02335 | .02218 | .02110 | .02010 | .01917 |
| 27 | .03261 | .03079 | .02910 | .02755 | .02611 | .02478 | .02355 | .02241 | .02135 | .02037 |
| 28 | .03462 | .03270 | .03093 | .02929 | .02778 | .02637 | .02507 | .02387 | .02274 | .02170 |
| 29 | .03678 | .03477 | .03291 | .03118 | .02959 | .02811 | .02673 | .02546 | .02427 | .02316 |
| 30 | .03910 | .03699 | .03503 | .03322 | .03154 | .02997 | .02852 | .02717 | .02592 | .02475 |
| 31 | .04159 | .03937 | .03731 | .03541 | .03364 | .03199 | .03046 | .02903 | .02770 | .02646 |
| 32 | .04425 | .04192 | .03976 | .03776 | .03589 | .03416 | .03254 | .03104 | .02963 | .02832 |
| 33 | .04710 | .04466 | .04239 | .04029 | .03832 | .03650 | .03479 | .03320 | .03172 | .03033 |
| 34 | .05011 | .04756 | .04518 | .04297 | .04090 | .03898 | .03718 | .03551 | .03394 | .03247 |
| 35 | .05331 | .05064 | .04815 | .04582 | .04366 | .04163 | .03974 | .03798 | .03632 | .03477 |
| 36 | .05671 | .05391 | .05130 | .04887 | .04659 | .04446 | .04247 | .04061 | .03887 | .03723 |
| 37 | .06032 | .05739 | .05466 | .05210 | .04972 | .04748 | .04539 | .04343 | .04159 | .03986 |
| 38 | .06415 | .06109 | .05823 | .05556 | .05305 | .05070 | .04850 | .04644 | .04450 | .04268 |
| 39 | .06819 | .06500 | .06201 | .05921 | .05658 | .05412 | .05181 | .04964 | .04760 | .04568 |
| 40 | .07246 | .06913 | .06601 | .06308 | .06033 | .05774 | .05532 | .05304 | .05089 | .04887 |
| 41 | .07697 | .07349 | .07023 | .06717 | .06429 | .06158 | .05904 | .05664 | .05439 | .05226 |
| 42 | .08171 | .07809 | .07469 | .07149 | .06848 | .06564 | .06298 | .06046 | .05809 | .05585 |
| 43 | .08674 | .08297 | .07942 | .07608 | .07293 | .06997 | .06717 | .06453 | .06204 | .05969 |
| 44 | .09203 | .08810 | .08441 | .08092 | .07764 | .07454 | .07161 | .06885 | .06624 | .06377 |
| 45 | .09760 | .09352 | .08967 | .08604 | .08261 | .07938 | .07632 | .07342 | .07068 | .06809 |
| 46 | .10348 | .09925 | .09524 | .09146 | .08789 | .08451 | .08131 | .07828 | .07542 | .07270 |
| 47 | .10967 | .10527 | .10111 | .09717 | .09345 | .08992 | .08659 | .08342 | .08042 | .07757 |
| 48 | .11618 | .11161 | .10730 | .10321 | .09933 | .09566 | .09217 | .08887 | .08573 | .08275 |
| 49 | .12304 | .11831 | .11383 | .10958 | .10555 | .10173 | .09810 | .09465 | .09137 | .08825 |
| 50 | .13029 | .12540 | .12076 | .11635 | .11216 | .10818 | .10440 | .10081 | .09739 | .09413 |
| 51 | .13795 | .13289 | .12808 | .12351 | .11917 | .11504 | .11110 | .10736 | .10379 | .10040 |
| 52 | .14604 | .14081 | .13584 | .13111 | .12661 | .12232 | .11823 | .11434 | .11062 | .10708 |
| 53 | .15456 | .14917 | .14404 | .13914 | .13448 | .13004 | .12580 | .12175 | .11789 | .11420 |
| 54 | .16352 | .15796 | .15266 | .14761 | .14279 | .13819 | .13379 | .12959 | .12558 | .12175 |
| 55 | .17289 | .16717 | .16171 | .15650 | .15152 | .14676 | .14221 | .13786 | .13370 | .12971 |
| 56 | .18262 | .17674 | .17113 | .16576 | .16062 | .15570 | .15100 | .14650 | .14218 | .13805 |
| 57 | .19273 | .18669 | .18092 | .17539 | .17010 | .16503 | .16017 | .15552 | .15105 | .14677 |
| 58 | .20319 | .19700 | .19107 | .18539 | .17994 | .17472 | .16971 | .16490 | .16029 | .15586 |
| 59 | .21404 | .20770 | .20162 | .19579 | .19019 | .18481 | .17965 | .17470 | .16993 | .16535 |
| 60 | .22532 | .21884 | .21261 | .20663 | .20088 | .19536 | .19005 | .18494 | .18003 | .17530 |
| 61 | .23702 | .23040 | .22403 | .21790 | .21201 | .20634 | .20089 | .19564 | .19058 | .18571 |
| 62 | .24911 | .24235 | .23584 | .22958 | .22355 | .21774 | .21214 | .20674 | .20154 | .19653 |
| 63 | .26157 | .25468 | .24805 | .24165 | .23548 | .22954 | .22380 | .21827 | .21293 | .20777 |
| 64 | .27442 | .26742 | .26065 | .25413 | .24783 | .24175 | .23588 | .23021 | .22474 | .21944 |
| 65 | .28768 | .28056 | .27368 | .26703 | .26061 | .25441 | .24841 | .24261 | .23700 | .23158 |
| 66 | .30156 | .29433 | .28735 | .28059 | .27405 | .26773 | .26161 | .25569 | .24995 | .24440 |
| 67 | .31601 | .30870 | .30161 | .29476 | .28812 | .28169 | .27545 | .26942 | .26357 | .25790 |
| 68 | .33100 | .32360 | .31643 | .30949 | .30275 | .29622 | .28989 | .28375 | .27779 | .27201 |
| 69 | .34646 | .33900 | .33177 | .32474 | .31793 | .31131 | .30489 | .29865 | .29259 | .28671 |
| 70 | .36239 | .35488 | .34758 | .34049 | .33361 | .32692 | .32041 | .31409 | .30795 | .30197 |
| 71 | .37880 | .37125 | .36391 | .35677 | .34983 | .34308 | .33651 | .33011 | .32389 | .31784 |
| 72 | .39566 | .38809 | .38073 | .37355 | .36657 | .35977 | .35315 | .34670 | .34041 | .33429 |
| 73 | .41291 | .40534 | .39796 | .39077 | .38376 | .37693 | .37027 | .36377 | .35744 | .35126 |
| 74 | .43046 | .42290 | .41552 | .40833 | .40131 | .39446 | .38778 | .38125 | .37489 | .36867 |
| 75 | .44821 | .44068 | .43332 | .42614 | .41913 | .41227 | .40558 | .39904 | .39266 | .38641 |
| 76 | .46611 | .45862 | .45130 | .44415 | .43715 | .43031 | .42363 | .41709 | .41069 | .40444 |
| 77 | .48414 | .47671 | .46944 | .46233 | .45537 | .44856 | .44189 | .43536 | .42898 | .42272 |
| 78 | .50226 | .49490 | .48770 | .48065 | .47374 | .46697 | .46034 | .45384 | .44747 | .44123 |
| 79 | .52043 | .51317 | .50604 | .49906 | .49222 | .48551 | .47892 | .47247 | .46614 | .45993 |
| 80 | .53859 | .53142 | .52440 | .51750 | .51074 | .50410 | .49758 | .49118 | .48491 | .47874 |
| 81 | .55669 | .54964 | .54273 | .53593 | .52926 | .52271 | .51627 | .50995 | .50373 | .49763 |
| 82 | .57469 | .56778 | .56099 | .55431 | .54774 | .54129 | .53494 | .52871 | .52257 | .51654 |
| 83 | .59254 | .58577 | .57911 | .57256 | .56612 | .55978 | .55354 | .54740 | .54136 | .53541 |
| 84 | .61019 | .60358 | .59706 | .59065 | .58434 | .57812 | .57200 | .56597 | .56003 | .55419 |
| 85 | .62759 | .62114 | .61479 | .60853 | .60236 | .59628 | .59028 | .58438 | .57856 | .57282 |
| 86 | .64470 | .63843 | .63224 | .62614 | .62012 | .61419 | .60833 | .60256 | .59687 | .59125 |
| 87 | .66146 | .65537 | .64936 | .64342 | .63757 | .63179 | .62608 | .62045 | .61489 | .60941 |
| 88 | .67786 | .67196 | .66613 | .66037 | .65469 | .64907 | .64352 | .63804 | .63263 | .62728 |
| 89 | .69384 | .68813 | .68249 | .67691 | .67140 | .66595 | .66057 | .65525 | .64999 | .64479 |
| 90 | .70936 | .70385 | .69840 | .69301 | .68768 | .68241 | .67719 | .67204 | .66693 | .66189 |
| 91 | .72440 | .71909 | .71384 | .70864 | .70349 | .69840 | .69336 | .68837 | .68344 | .67855 |
| 92 | .73894 | .73383 | .72878 | .72377 | .71881 | .71390 | .70904 | .70422 | .69945 | .69473 |
| 93 | .75292 | .74801 | .74316 | .73834 | .73357 | .72885 | .72416 | .71952 | .71492 | .71037 |
| 94 | .76636 | .76166 | .75700 | .75238 | .74780 | .74326 | .73876 | .73429 | .72986 | .72547 |
| 95 | .77926 | .77476 | .77030 | .76587 | .76148 | .75712 | .75280 | .74851 | .74426 | .74004 |
| 96 | .79155 | .78725 | .78298 | .77874 | .77453 | .77036 | .76622 | .76210 | .75802 | .75397 |
| 97 | .80325 | .79915 | .79507 | .79101 | .78699 | .78300 | .77903 | .77509 | .77117 | .76729 |
| 98 | .81440 | .81048 | .80659 | .80272 | .79887 | .79505 | .79126 | .78749 | .78375 | .78002 |
| 99 | .82502 | .82128 | .81757 | .81388 | .81021 | .80656 | .80294 | .79934 | .79576 | .79220 |
| 100 | .83497 | .83141 | .82788 | .82436 | .82086 | .81738 | .81392 | .81048 | .80706 | .80365 |
| 101 | .84451 | .84112 | .83776 | .83441 | .83107 | .82776 | .82446 | .82117 | .81791 | .81466 |
| 102 | .85337 | .85014 | .84693 | .84374 | .84056 | .83740 | .83425 | .83112 | .82800 | .82490 |
| 103 | .86223 | .85918 | .85613 | .85310 | .85008 | .84708 | .84409 | .84111 | .83814 | .83519 |
| 104 | .87040 | .86749 | .86460 | .86172 | .85885 | .85599 | .85314 | .85030 | .84748 | .84466 |
| 105 | .87844 | .87568 | .87294 | .87020 | .86748 | .86476 | .86205 | .85935 | .85666 | .85398 |
| 106 | .88865 | .88609 | .88354 | .88100 | .87846 | .87594 | .87341 | .87090 | .86839 | .86590 |
| 107 | .90030 | .89797 | .89565 | .89333 | .89102 | .88871 | .88641 | .88411 | .88181 | .87952 |
| 108 | .91968 | .91776 | .91585 | .91394 | .91203 | .91012 | .90821 | .90630 | .90440 | .90250 |
| 109 | .95900 | .95800 | .95700 | .95600 | .95500 | .95400 | .95300 | .95200 | .95100 | .95000 |
| Table U(1) — Unitrust Single Life Remainder Factors | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Based on Life Table 2000CM | ||||||||||
| Applicable on or After May 1, 2009 | ||||||||||
| Adjusted Payout Rate | ||||||||||
| AGE | 10.2% | 10.4% | 10.6% | 10.8% | 11.0% | 11.2% | 11.4% | 11.6% | 11.8% | 12.0% |
| 0 | .01025 | .01008 | .00992 | .00977 | .00963 | .00950 | .00938 | .00927 | .00917 | .00907 |
| 1 | .00410 | .00392 | .00376 | .00361 | .00347 | .00334 | .00322 | .00310 | .00300 | .00290 |
| 2 | .00404 | .00385 | .00367 | .00351 | .00336 | .00322 | .00310 | .00298 | .00287 | .00276 |
| 3 | .00415 | .00394 | .00376 | .00359 | .00343 | .00328 | .00314 | .00301 | .00290 | .00279 |
| 4 | .00435 | .00414 | .00394 | .00375 | .00358 | .00342 | .00328 | .00314 | .00302 | .00290 |
| 5 | .00463 | .00439 | .00418 | .00398 | .00380 | .00363 | .00348 | .00333 | .00319 | .00307 |
| 6 | .00496 | .00471 | .00448 | .00427 | .00408 | .00390 | .00373 | .00357 | .00343 | .00329 |
| 7 | .00533 | .00507 | .00483 | .00460 | .00439 | .00420 | .00402 | .00385 | .00369 | .00355 |
| 8 | .00577 | .00549 | .00523 | .00499 | .00476 | .00456 | .00436 | .00418 | .00402 | .00386 |
| 9 | .00627 | .00598 | .00570 | .00544 | .00520 | .00498 | .00478 | .00458 | .00440 | .00423 |
| 10 | .00685 | .00653 | .00624 | .00596 | .00571 | .00547 | .00525 | .00505 | .00485 | .00467 |
| 11 | .00750 | .00716 | .00685 | .00656 | .00629 | .00603 | .00580 | .00558 | .00537 | .00518 |
| 12 | .00823 | .00787 | .00753 | .00722 | .00693 | .00667 | .00642 | .00618 | .00596 | .00576 |
| 13 | .00899 | .00861 | .00826 | .00793 | .00762 | .00734 | .00707 | .00682 | .00659 | .00637 |
| 14 | .00976 | .00935 | .00898 | .00863 | .00831 | .00801 | .00772 | .00746 | .00722 | .00698 |
| 15 | .01050 | .01007 | .00967 | .00931 | .00896 | .00864 | .00835 | .00807 | .00781 | .00756 |
| 16 | .01118 | .01073 | .01031 | .00992 | .00956 | .00922 | .00891 | .00861 | .00834 | .00808 |
| 17 | .01183 | .01135 | .01091 | .01050 | .01011 | .00976 | .00942 | .00911 | .00882 | .00855 |
| 18 | .01244 | .01194 | .01147 | .01104 | .01063 | .01025 | .00990 | .00957 | .00926 | .00897 |
| 19 | .01304 | .01251 | .01202 | .01156 | .01113 | .01073 | .01035 | .01001 | .00968 | .00937 |
| 20 | .01367 | .01311 | .01258 | .01209 | .01164 | .01122 | .01082 | .01045 | .01011 | .00978 |
| 21 | .01430 | .01371 | .01315 | .01263 | .01215 | .01171 | .01129 | .01090 | .01053 | .01019 |
| 22 | .01496 | .01432 | .01373 | .01319 | .01268 | .01220 | .01176 | .01134 | .01095 | .01059 |
| 23 | .01565 | .01498 | .01436 | .01377 | .01323 | .01273 | .01225 | .01181 | .01140 | .01101 |
| 24 | .01642 | .01571 | .01505 | .01443 | .01386 | .01332 | .01282 | .01235 | .01191 | .01149 |
| 25 | .01731 | .01655 | .01585 | .01519 | .01458 | .01401 | .01347 | .01297 | .01250 | .01206 |
| 26 | .01831 | .01751 | .01676 | .01606 | .01541 | .01480 | .01423 | .01370 | .01320 | .01273 |
| 27 | .01945 | .01860 | .01780 | .01706 | .01637 | .01572 | .01511 | .01454 | .01401 | .01351 |
| 28 | .02073 | .01982 | .01898 | .01819 | .01745 | .01676 | .01611 | .01551 | .01494 | .01440 |
| 29 | .02213 | .02117 | .02027 | .01943 | .01865 | .01791 | .01722 | .01658 | .01597 | .01540 |
| 30 | .02365 | .02263 | .02168 | .02079 | .01995 | .01917 | .01844 | .01775 | .01710 | .01649 |
| 31 | .02531 | .02422 | .02321 | .02226 | .02138 | .02054 | .01976 | .01902 | .01833 | .01768 |
| 32 | .02709 | .02595 | .02487 | .02387 | .02292 | .02204 | .02120 | .02042 | .01968 | .01899 |
| 33 | .02903 | .02782 | .02668 | .02561 | .02461 | .02366 | .02278 | .02194 | .02116 | .02041 |
| 34 | .03110 | .02981 | .02860 | .02747 | .02640 | .02540 | .02446 | .02357 | .02273 | .02194 |
| 35 | .03332 | .03195 | .03067 | .02947 | .02834 | .02728 | .02627 | .02533 | .02444 | .02359 |
| 36 | .03569 | .03425 | .03290 | .03162 | .03042 | .02929 | .02823 | .02722 | .02627 | .02537 |
| 37 | .03824 | .03671 | .03528 | .03393 | .03266 | .03146 | .03032 | .02925 | .02824 | .02729 |
| 38 | .04097 | .03936 | .03784 | .03641 | .03506 | .03379 | .03259 | .03145 | .03037 | .02936 |
| 39 | .04387 | .04217 | .04057 | .03905 | .03763 | .03628 | .03500 | .03380 | .03265 | .03157 |
| 40 | .04696 | .04517 | .04347 | .04187 | .04036 | .03893 | .03758 | .03630 | .03509 | .03394 |
| 41 | .05025 | .04836 | .04657 | .04488 | .04328 | .04177 | .04034 | .03898 | .03769 | .03647 |
| 42 | .05374 | .05174 | .04986 | .04807 | .04638 | .04478 | .04326 | .04183 | .04046 | .03917 |
| 43 | .05747 | .05537 | .05338 | .05150 | .04971 | .04802 | .04641 | .04489 | .04344 | .04207 |
| 44 | .06143 | .05922 | .05712 | .05514 | .05325 | .05147 | .04977 | .04816 | .04663 | .04517 |
| 45 | .06564 | .06331 | .06111 | .05901 | .05703 | .05514 | .05335 | .05164 | .05002 | .04848 |
| 46 | .07012 | .06768 | .06536 | .06315 | .06106 | .05907 | .05718 | .05538 | .05366 | .05203 |
| 47 | .07487 | .07231 | .06987 | .06755 | .06535 | .06325 | .06125 | .05935 | .05754 | .05581 |
| 48 | .07992 | .07723 | .07467 | .07223 | .06991 | .06770 | .06560 | .06359 | .06168 | .05985 |
| 49 | .08529 | .08247 | .07978 | .07722 | .07479 | .07246 | .07024 | .06813 | .06611 | .06418 |
| 50 | .09103 | .08808 | .08526 | .08258 | .08002 | .07757 | .07524 | .07301 | .07088 | .06885 |
| 51 | .09716 | .09407 | .09112 | .08831 | .08562 | .08306 | .08060 | .07826 | .07601 | .07387 |
| 52 | .10370 | .10047 | .09739 | .09445 | .09163 | .08894 | .08637 | .08390 | .08154 | .07928 |
| 53 | .11068 | .10731 | .10409 | .10101 | .09806 | .09524 | .09254 | .08996 | .08748 | .08510 |
| 54 | .11808 | .11457 | .11121 | .10800 | .10492 | .10197 | .09914 | .09642 | .09382 | .09133 |
| 55 | .12590 | .12225 | .11875 | .11540 | .11218 | .10910 | .10614 | .10330 | .10057 | .09795 |
| 56 | .13409 | .13029 | .12665 | .12316 | .11981 | .11659 | .11350 | .11053 | .10768 | .10493 |
| 57 | .14266 | .13872 | .13494 | .13130 | .12781 | .12446 | .12123 | .11813 | .11515 | .11228 |
| 58 | .15160 | .14751 | .14359 | .13981 | .13618 | .13269 | .12933 | .12609 | .12298 | .11998 |
| 59 | .16095 | .15672 | .15264 | .14873 | .14495 | .14132 | .13783 | .13446 | .13121 | .12808 |
| 60 | .17076 | .16638 | .16216 | .15810 | .15419 | .15042 | .14678 | .14328 | .13990 | .13663 |
| 61 | .18101 | .17649 | .17213 | .16793 | .16388 | .15997 | .15619 | .15255 | .14904 | .14564 |
| 62 | .19169 | .18703 | .18253 | .17818 | .17399 | .16994 | .16603 | .16225 | .15860 | .15507 |
| 63 | .20279 | .19799 | .19335 | .18886 | .18453 | .18034 | .17629 | .17238 | .16859 | .16493 |
| 64 | .21433 | .20939 | .20461 | .19998 | .19551 | .19119 | .18700 | .18295 | .17903 | .17523 |
| 65 | .22633 | .22125 | .21633 | .21158 | .20697 | .20251 | .19819 | .19400 | .18994 | .18601 |
| 66 | .23903 | .23382 | .22877 | .22388 | .21914 | .21455 | .21010 | .20578 | .20159 | .19752 |
| 67 | .25240 | .24707 | .24190 | .23688 | .23202 | .22730 | .22271 | .21827 | .21395 | .20975 |
| 68 | .26640 | .26095 | .25566 | .25053 | .24554 | .24070 | .23600 | .23143 | .22698 | .22267 |
| 69 | .28099 | .27544 | .27004 | .26480 | .25970 | .254 | ||||