The tax law requires that you use these actuarial tables to value annuities, life estates, remainders and reversions, with certain exceptions. These actuarial tables do not apply to qualified retirement arrangements. They also do not apply to limited conditions provided in the regulations at 1.7520-3, 20.7520-3 and 25.7520-3. These actuarial tables are revised every 10 years to account for the most recent mortality experience. Interest Rate When you use these tables, the law requires that you apply an interest rate equal to: The “section 7520 rate,” which is 120 percent of the applicable Federal mid-term rate in effect for the month when the valuation date falls, rounded to the nearest 2 tenths of a percent. For valuations relating to certain charitable transfers: You may instead elect to use the rate in effect for 1 of the 2 months before the valuation date. Find details on interest rates. Current and Proposed Actuarial Tables Current and proposed actuarial tables are linked below. For the period from January 1, 2021 to the effective date of final regulations that implement the updated tables, you may rely on either current or proposed tables: Current tables are derived from mortality experience around the year 2000 (2000CM). They apply to valuation dates starting May 1, 2009 until the date of final regulations implementing the proposed tables. Proposed tables are derived from mortality experience around 2010 (2010CM). They are referenced in proposed regulations issued on May 5, 2022. When updated tables are approved in final regulations, they will also be reflected in the next version of Publications 1457, 1458 and 1459. Standard Annuity, Income and Remainder Factors Find examples for valuing annuities, life estates, and remainders in Publication 1457 (Rev. 5-2009)PDF Standard Annuity, Income and Remainder Factors Valuation Factor Current Tables: Actuarial Values 3A Publication 1457 (Rev. 5-2009) Proposed Tables: Actuarial Values 4A Publication 1457 (Rev. TBD) One-life factors for annuities, life estates and remainders Table S (2000CM)XLSX Table S (2010CM)XLSX Two-life remainder factors Table R(2) 0.2% to 4.0% (2000CM)XLS Table R(2) 0.2% to 4.0% (2010CM)XLSX Two-life remainder factors Table R(2) 4.2% to 8.0% (2000CM)XLS Table R(2) 4.2% to 8.0% (2010CM)XLSX Two-life remainder factors Table R(2) 8.2% to 12.0% (2000CM)XLS Table R(2) 8.2% to 12.0% (2010CM)XLSX Two-life remainder factors Table R(2) 12.2% to 16.0% (2000CM)XLS Table R(2) 12.2% to 16.0% (2010CM)XLSX Two-life last remainder factors Table R(2) 16.2% to 20.0% (2000CM)XLS Table R(2) 16.2% to 20.0% (2010CM)XLSX Term certain annuity, income and remainder factors* Table BXLSX Table BXLSX Commutation factors Table H (2000CM)XLS Table H (2010CM)XLSX Adjustment factors for annuities paid at end of period* Table KXLSX Table KXLSX Adjustment factors for certain annuities paid at beginning of period** N/A Table JXLSX Mortality table Table 2000CMXLS Table 2010CMXLSX Unitrust Factors Find examples for valuing interests in unitrusts in Publication 1458 (Rev. 5-2009)PDF Unitrust Factors Valuation Factor Current Tables: Actuarial Values 3B Publication 1458 (Rev. 5-2009) Proposed Tables: Actuarial Values 4B Publication 1458 (Rev. TBD) One-life factors for unitrusts Table U(1) (2000CM)XLS Table U(1) (2010CM)XLSX Two-life remainder factors for unitrusts Table U(2) 0.2% to 4.0% (2000CM)XLS Table U(2) 0.2% to 4.0% (2010CM)XLSX Two-life remainder factors for unitrusts Table U(2) 4.2% to 8.0% (2000CM)XLS Table U(2) 4.2% to 8.0% (2010CM)XLSX Two-life remainder factors for unitrusts Table U(2) 8.2% to 12.0% (2000CM)XLS Table U(2) 8.2% to 12.0% (2010CM)XLSX Two-life remainder factors for unitrusts Table U(2) 12.2% to 16.0% (2000CM)XLS Table U(2) 12.2% to 16.0% (2010CM)XLSX Two-life remainder factors for unitrusts Table U(2) 16.2% to 20.0% (2000CM)XLS Table U(2) 16.2% to 20.0% (2010CM)XLSX Term certain remainder factors for unitrusts* Table DXLS Table DXLS Unitrust payout rate adjustment factors* Table FXLS Table FXLS Unitrust commutation factors Table Z (2000CM)XLS Table Z (2010CM)XLSX Mortality table Table 2000CMXLS Table 2010CMXLSX Actuarial Depreciation Adjustments Find examples for valuing remainder interests in depreciable property for income tax purposes in Publication 1459 (Rev. 5-2009)PDF. Actuarial Depreciation Adjustments Valuation Factor Current Tables: Actuarial Values 3C Publication 1459 (Rev. 5-2009) Proposed Tables: Actuarial Values 4C Publication 1459 (Rev. TBD) Factors for remainder interests in depreciable property Table C (2000CM)XLS Table C (2010CM)XLSX Mortality table Table 2000CMXLS Table 2010CMXLSX *These valuation factors are not mortality based. Current tables apply to periods both before and after the regulatory change to update the tables based on mortality experience. **These valuation factors are not mortality based. Table J can be used in transactions subject to Actuarial Values 3A. Exceptions for the Use of These Actuarial Tables These actuarial tables do not apply to valuations under Title 26, Chapter 1, Subchapter D (relating to qualified retirement arrangements), nor to Section 72 (relating to computations for exclusion ratios for annuities) nor for certain other limited purposes as provided by regulations at 1.7520-3, 20.7520-3 and 25.7520-3. Guidance Internal Revenue Code Section 7520 – Valuation TablesPDF 26 Code of Federal Regulations Parts 1, 20, and 25 - Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests; Proposed Rule, 2022PDF 26 Code of Federal Regulations Parts 1, 20, and 25 - Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests; Final Rule and Proposed Rule, 2009PDF
