Internal Revenue Bulletin:  2011-38 

September 19, 2011 

T.D. 9540

Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests


AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Final regulations and removal of temporary regulations.

SUMMARY:

This document contains final 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.

DATES:

Effective Date: These regulations are effective on August 10, 2011.

Applicability Date: These regulations apply on August 10, 2011.

FOR FURTHER INFORMATION CONTACT:

Mayer R. Samuels, (202) 622-3090 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

On May 7, 2009, the IRS published in the Federal Register (74 FR 21438 and 74 FR 21519) final and temporary regulations (T.D. 9448, 2009-20 I.R.B. 942) and a notice of proposed rulemaking by cross reference to temporary regulations (REG-107845-08, 2009-20 I.R.B. 1014) under sections 642, 664, 2031, 2512, and 7520 relating to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests. No written comments responding to the notice of proposed rulemaking by cross reference to temporary regulations were received and, thus, no hearing was held. An example was deleted under section 2032 and it is anticipated that it instead will be included in a different regulation project under that section. The proposed regulations by cross reference to the temporary regulations, without any other substantive change, are adopted as final regulations.

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 (05/01/89 - 04/30/99)
05/01/99 - 04/30/09 §7520 1.642(c)-6A(f) Table S (05/01/99 - 04/30/09)
on or after 05/01/09 §7520 1.642(c)-6(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) (05/01/89 - 04/30/99)
05/01/99 - 04/30/09 §7520 1.664-4A(f) Table U(1) (05/01/99 - 04/30/09)
on or after 05/01/09 §7520 1.664-4(e) Table D, Tables F(4.2) - F(14.0), and Table U(1) (on or after 05/01/09)
       
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 (05/01/89 - 04/30/99) and Life Table 80CNSMT
05/01/99 - 04/30/09 §7520 20.2031-7A(f) Table S (05/01/99 - 04/30/09) and Life Table 90CM
on or after 05/01/09 §7520 20.2031-7(d) Table B, Table J, Table K, and Table S (on or after 05/01/09) and Life Table 2000CM
       
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 25.2512-5(d)  

Effective Dates

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.

Special Analyses

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. It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations, and because these regulations do not impose a collection of information requirement on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. Therefore, a Regulatory Flexibility Analysis is not required. Pursuant to section 7805(f) of the Internal Revenue Code, the notice of proposed rulemaking preceding this regulation was submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business.

Adoption of Amendments to the Regulations

Accordingly, 26 CFR parts 1, 20, and 25 are amended as follows:

PART 1—INCOME TAXES

Paragraph 1. The authority citation for part 1 is amended by removing the entries for 1.170A-12T, 1.642(c)-6T, 1.664-4T and 1.7520-1T to read in part as follows:

Authority: 26 U.S.C. 7805 * * *

Par. 2. Section 1.170A-12 is amended by revising paragraphs (b)(2), (b)(3), and (f) to read as follows:

§1.170A-12 Valuation of a remainder interest in real property for contributions made after July 31, 1969.

* * * * *

(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 §20.2031-7 of this chapter (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 is available, 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 §20.2031-7 of this chapter (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 §20.2031-7(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.

* * * * *

(f) Effective/applicability date. This section applies to contributions made after July 31, 1969, except that paragraphs (b)(2) and (b)(3) apply to all contributions made on or after May 1, 2009.

§1.170A-12T [Removed]

Par. 3. Section 1.170A-12T is removed.

Par. 4. Section 1.642(c)-6 is amended by revising paragraphs (d), (e), and (f) to read as follows:

§1.642(c)-6 Valuation of a remainder interest in property transferred to a pooled income fund.

* * * * *

(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 appropriate yearly rate of return 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 §20.2031-7(d)(7) of this chapter (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 paragraph (c) of this section 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 is available, at no charge, electronically via the IRS Internet site at www.irs.gov. For other situations, see paragraph (b) of this section. 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% 0.2% = x .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 042988
                     
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 and after May 1, 2009.

§1.642(c)-6T [Removed]

Par. 5. Section 1.642(c)-6T is removed.

Par. 6. Section 1.664-2 is amended by revising paragraphs (c) and (e) as follows:

§1.664-2 Charitable remainder annuity trust.

* * * * *

(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, 1989, 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 under that section, 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 §20.2031-7(d) of this chapter 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) applies after April 30, 1989.

Par. 7. Section 1.664-4 is amended by:

1. Revising paragraphs (a)(1) and (d).

2. Revising the heading for paragraph (e) and revising paragraphs (e)(1), (e)(2), (e)(5), (e)(7) and (f).

The revisions read as follows:

§1.664-4 Calculation of the fair market value of the remainder interest in a charitable remainder unitrust.

(a) * * *

(1) Life contingencies determined as to each life involved, from the values of lx set forth in Table 2000CM contained in §20.2031-7(d)(7) of this chapter 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 transfers 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;

* * * * *

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).

* * * * *

(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 paragraph (e)(4) of this section) 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 paragraph (b) of this section.

(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 paragraph (e)(6) of this section, 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% 0.2% = x .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  

* * * * *

(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 paragraph (e)(6) of this section. 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 is available, 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