- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Codeof 1986
- Part III. Administrative, Procedural, and Miscellaneous
- Part IV. Items of General Interest
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
Internal Revenue Bulletin: 2011-38
September 19, 2011
These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.
T.D. 9540 T.D. 9540
Final regulations provide guidance relating to the use of actuarial tables in valuing annuities, interest for life or term 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) of the Code directs the Secretary to update the actuarial tables to reflect the most recent mortality experience available.
Notice 2011-72 Notice 2011-72
This notice provides guidance on the tax treatment of cellular phones that employers provide to their employees primarily for noncompensatory business purposes. When an employer provides a cell phone to an employee for noncompensatory business reasons, the employee’s business use of the cell phone is excluded from gross income as a working condition fringe. The value of any personal use of an employer-provided cell phone can be excluded from income as a de minimis fringe benefit.
T.D. 9540 T.D. 9540
Final regulations provide guidance relating to the use of actuarial tables in valuing annuities, interest for life or term 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) of the Code directs the Secretary to update the actuarial tables to reflect the most recent mortality experience available.
T.D. 9540 T.D. 9540
Final regulations provide guidance relating to the use of actuarial tables in valuing annuities, interest for life or term 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) of the Code directs the Secretary to update the actuarial tables to reflect the most recent mortality experience available.
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The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. It is published weekly and may be obtained from the Superintendent of Documents on a subscription basis. Bulletin contents are compiled semiannually into Cumulative Bulletins, which are sold on a single-copy basis.
It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application of the tax laws, including all rulings that supersede, revoke, modify, or amend any of those previously published in the Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements of internal practices and procedures that affect the rights and duties of taxpayers are published.
Revenue rulings represent the conclusions of the Service on the application of the law to the pivotal facts stated in the revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices, identifying details and information of a confidential nature are deleted to prevent unwarranted invasions of privacy and to comply with statutory requirements.
Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—1986 Code. This part includes rulings and decisions based on provisions of the Internal Revenue Code of 1986.
Part II.—Treaties and Tax Legislation. This part is divided into two subparts as follows: Subpart A, Tax Conventions and Other Related Items, and Subpart B, Legislation and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous. To the extent practicable, pertinent cross references to these subjects are contained in the other Parts and Subparts. Also included in this part are Bank Secrecy Act Administrative Rulings. Bank Secrecy Act Administrative Rulings are issued by the Department of the Treasury’s Office of the Assistant Secretary (Enforcement).
Part IV.—Items of General Interest. This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index for the matters published during the preceding months. These monthly indexes are cumulated on a semiannual basis, and are published in the last Bulletin of each semiannual period.
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.
Effective Date: These regulations are effective on August 10, 2011.
Applicability Date: These regulations apply on August 10, 2011.
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) | |
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.
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.
Accordingly, 26 CFR parts 1, 20, and 25 are amended as follows:
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:
* * * * *
(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.
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:
* * * * *
(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.
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:
* * * * *
(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:
(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 |
| 10 | .01213 | .01136 | .01065 | .01002 | .00944 | .00891 | .00842 | .00798 | .00757 | .00720 |
| 11 | .01309 | .01227 | .01153 | .01086 | .01024 | .00968 | .00917 | .00870 | .00827 | .00787 |
| 12 | .01413 | .01327 | .01249 | .01178 | .01113 | .01054 | .00999 | .00950 | .00904 | .00862 |
| 13 | .01523 | .01432 | .01350 | .01275 | .01206 | .01144 | .01086 | .01034 | .00985 | .00940 |
| 14 | .01634 | .01539 | .01452 | .01373 | .01301 | .01235 | .01174 | .01118 | .01067 | .01020 |
| 15 | .01743 | .01643 | .01552 | .01469 | .01393 | .01323 | .01259 | .01200 | .01146 | .01096 |
| 16 | .01849 | .01744 | .01648 | .01561 | .01480 | .01407 | .01339 | .01277 | .01220 | .01167 |
| 17 | .01953 | .01843 | .01742 | .01650 | .01565 | .01488 | .01416 | .01351 | .01290 | .01235 |
| 18 | .02056 | .01940 | .01834 | .01737 | .01648 | .01566 | .01491 | .01422 | .01358 | .01299 |
| 19 | .02160 | .02038 | .01927 | .01824 | .01730 | .01644 | .01565 | .01492 | .01424 | .01362 |
| 20 | .02270 | .02141 | .02024 | .01916 | .01817 | .01726 | .01642 | .01565 | .01494 | .01428 |
| 21 | .02382 | .02247 | .02124 | .02010 | .01906 | .01810 | .01721 | .01640 | .01565 | .01495 |
| 22 | .02500 | .02358 | .02228 | .02108 | .01998 | .01897 | .01803 | .01717 | .01638 | .01564 |
| 23 | .02625 | .02476 | .02339 | .02213 | .02097 | .01990 | .01891 | .01800 | .01716 | .01638 |
| 24 | .02761 | .02604 | .02460 | .02327 | .02205 | .02092 | .01988 | .01891 | .01802 | .01719 |
| 25 | .02912 | .02747 | .02595 | .02455 | .02326 | .02206 | .02096 | .01994 | .01900 | .01812 |
| 26 | .03078 | .02904 | .02744 | .02597 | .02461 | .02335 | .02218 | .02110 | .02010 | .01917 |
| 27 | .03261 | .03079 | .02910 | .02755 | .02611 | .02478 | .02355 | .02241 | .02135 | .02037 |
| 28 | .03462 | .03270 | .03093 | .02929 | .02778 | .02637 | .02507 | .02387 | .02274 | .02170 |
| 29 | .03678 | .03477 | .03291 | .03118 | .02959 | .02811 | .02673 | .02546 | .02427 | .02316 |
| 30 | .03910 | .03699 | .03503 | .03322 | .03154 | .02997 | .02852 | .02717 | .02592 | .02475 |
| 31 | .04159 | .03937 | .03731 | .03541 | .03364 | .03199 | .03046 | .02903 | .02770 | .02646 |
| 32 | .04425 | .04192 | .03976 | .03776 | .03589 | .03416 | .03254 | .03104 | .02963 | .02832 |
| 33 | .04710 | .04466 | .04239 | .04029 | .03832 | .03650 | .03479 | .03320 | .03172 | .03033 |
| 34 | .05011 | .04756 | .04518 | .04297 | .04090 | .03898 | .03718 | .03551 | .03394 | .03247 |
| 35 | .05331 | .05064 | .04815 | .04582 | .04366 | .04163 | .03974 | .03798 | .03632 | .03477 |
| 36 | .05671 | .05391 | .05130 | .04887 | .04659 | .04446 | .04247 | .04061 | .03887 | .03723 |
| 37 | .06032 | .05739 | .05466 | .05210 | .04972 | .04748 | .04539 | .04343 | .04159 | .03986 |
| 38 | .06415 | .06109 | .05823 | .05556 | .05305 | .05070 | .04850 | .04644 | .04450 | .04268 |
| 39 | .06819 | .06500 | .06201 | .05921 | .05658 | .05412 | .05181 | .04964 | .04760 | .04568 |
| 40 | .07246 | .06913 | .06601 | .06308 | .06033 | .05774 | .05532 | .05304 | .05089 | .04887 |
| 41 | .07697 | .07349 | .07023 | .06717 | .06429 | .06158 | .05904 | .05664 | .05439 | .05226 |
| 42 | .08171 | .07809 | .07469 | .07149 | .06848 | .06564 | .06298 | .06046 | .05809 | .05585 |
| 43 | .08674 | .08297 | .07942 | .07608 | .07293 | .06997 | .06717 | .06453 | .06204 | .05969 |
| 44 | .09203 | .08810 | .08441 | .08092 | .07764 | .07454 | .07161 | .06885 | .06624 | .06377 |
| 45 | .09760 | .09352 | .08967 | .08604 | .08261 | .07938 | .07632 | .07342 | .07068 | .06809 |
| 46 | .10348 | .09925 | .09524 | .09146 | .08789 | .08451 | .08131 | .07828 | .07542 | .07270 |
| 47 | .10967 | .10527 | .10111 | .09717 | .09345 | .08992 | .08659 | .08342 | .08042 | .07757 |
| 48 | .11618 | .11161 | .10730 | .10321 | .09933 | .09566 | .09217 | .08887 | .08573 | .08275 |
| 49 | .12304 | .11831 | .11383 | .10958 | .10555 | .10173 | .09810 | .09465 | .09137 | .08825 |
| 50 | .13029 | .12540 | .12076 | .11635 | .11216 | .10818 | .10440 | .10081 | .09739 | .09413 |
| 51 | .13795 | .13289 | .12808 | .12351 | .11917 | .11504 | .11110 | .10736 | .10379 | .10040 |
| 52 | .14604 | .14081 | .13584 | .13111 | .12661 | .12232 | .11823 | .11434 | .11062 | .10708 |
| 53 | .15456 | .14917 | .14404 | .13914 | .13448 | .13004 | .12580 | .12175 | .11789 | .11420 |
| 54 | .16352 | .15796 | .15266 | .14761 | .14279 | .13819 | .13379 | .12959 | .12558 | .12175 |
| 55 | .17289 | .16717 | .16171 | .15650 | .15152 | .14676 | .14221 | .13786 | .13370 | .12971 |
| 56 | .18262 | .17674 | .17113 | .16576 | .16062 | .15570 | .15100 | .14650 | .14218 | .13805 |
| 57 | .19273 | .18669 | .18092 | .17539 | .17010 | .16503 | .16017 | .15552 | .15105 | .14677 |
| 58 | .20319 | .19700 | .19107 | .18539 | .17994 | .17472 | .16971 | .16490 | .16029 | .15586 |
| 59 | .21404 | .20770 | .20162 | .19579 | .19019 | .18481 | .17965 | .17470 | .16993 | .16535 |
| 60 | .22532 | .21884 | .21261 | .20663 | .20088 | .19536 | .19005 | .18494 | .18003 | .17530 |
| 61 | .23702 | .23040 | .22403 | .21790 | .21201 | .20634 | .20089 | .19564 | .19058 | .18571 |
| 62 | .24911 | .24235 | .23584 | .22958 | .22355 | .21774 | .21214 | .20674 | .20154 | .19653 |
| 63 | .26157 | .25468 | .24805 | .24165 | .23548 | .22954 | .22380 | .21827 | .21293 | .20777 |
| 64 | .27442 | .26742 | .26065 | .25413 | .24783 | .24175 | .23588 | .23021 | .22474 | .21944 |
| 65 | .28768 | .28056 | .27368 | .26703 | .26061 | .25441 | .24841 | .24261 | .23700 | .23158 |
| 66 | .30156 | .29433 | .28735 | .28059 | .27405 | .26773 | .26161 | .25569 | .24995 | .24440 |
| 67 | .31601 | .30870 | .30161 | .29476 | .28812 | .28169 | .27545 | .26942 | .26357 | .25790 |
| 68 | .33100 | .32360 | .31643 | .30949 | .30275 | .29622 | .28989 | .28375 | .27779 | .27201 |
| 69 | .34646 | .33900 | .33177 | .32474 | .31793 | .31131 | .30489 | .29865 | .29259 | .28671 |
| 70 | .36239 | .35488 | .34758 | .34049 | .33361 | .32692 | .32041 | .31409 | .30795 | .30197 |
| 71 | .37880 | .37125 | .36391 | .35677 | .34983 | .34308 | .33651 | .33011 | .32389 | .31784 |
| 72 | .39566 | .38809 | .38073 | .37355 | .36657 | .35977 | .35315 | .34670 | .34041 | .33429 |
| 73 | .41291 | .40534 | .39796 | .39077 | .38376 | .37693 | .37027 | .36377 | .35744 | .35126 |
| 74 | .43046 | .42290 | .41552 | .40833 | .40131 | .39446 | .38778 | .38125 | .37489 | .36867 |
| 75 | .44821 | .44068 | .43332 | .42614 | .41913 | .41227 | .40558 | .39904 | .39266 | .38641 |
| 76 | .46611 | .45862 | .45130 | .44415 | .43715 | .43031 | .42363 | .41709 | .41069 | .40444 |
| 77 | .48414 | .47671 | .46944 | .46233 | .45537 | .44856 | .44189 | .43536 | .42898 | .42272 |
| 78 | .50226 | .49490 | .48770 | .48065 | .47374 | .46697 | .46034 | .45384 | .44747 | .44123 |
| 79 | .52043 | .51317 | .50604 | .49906 | .49222 | .48551 | .47892 | .47247 | .46614 | .45993 |
| 80 | .53859 | .53142 | .52440 | .51750 | .51074 | .50410 | .49758 | .49118 | .48491 | .47874 |
| 81 | .55669 | .54964 | .54273 | .53593 | .52926 | .52271 | .51627 | .50995 | .50373 | .49763 |
| 82 | .57469 | .56778 | .56099 | .55431 | .54774 | .54129 | .53494 | .52871 | .52257 | .51654 |
| 83 | .59254 | .58577 | .57911 | .57256 | .56612 | .55978 | .55354 | .54740 | .54136 | .53541 |
| 84 | .61019 | .60358 | .59706 | .59065 | .58434 | .57812 | .57200 | .56597 | .56003 | .55419 |
| 85 | .62759 | .62114 | .61479 | .60853 | .60236 | .59628 | .59028 | .58438 | .57856 | .57282 |
| 86 | .64470 | .63843 | .63224 | .62614 | .62012 | .61419 | .60833 | .60256 | .59687 | .59125 |
| 87 | .66146 | .65537 | .64936 | .64342 | .63757 | .63179 | .62608 | .62045 | .61489 | .60941 |
| 88 | .67786 | .67196 | .66613 | .66037 | .65469 | .64907 | .64352 | .63804 | .63263 | .62728 |
| 89 | .69384 | .68813 | .68249 | .67691 | .67140 | .66595 | .66057 | .65525 | .64999 | .64479 |
| 90 | .70936 | .70385 | .69840 | .69301 | .68768 | .68241 | .67719 | .67204 | .66693 | .66189 |
| 91 | .72440 | .71909 | .71384 | .70864 | .70349 | .69840 | .69336 | .68837 | .68344 | .67855 |
| 92 | .73894 | .73383 | .72878 | .72377 | .71881 | .71390 | .70904 | .70422 | .69945 | .69473 |
| 93 | .75292 | .74801 | .74316 | .73834 | .73357 | .72885 | .72416 | .71952 | .71492 | .71037 |
| 94 | .76636 | .76166 | .75700 | .75238 | .74780 | .74326 | .73876 | .73429 | .72986 | .72547 |
| 95 | .77926 | .77476 | .77030 | .76587 | .76148 | .75712 | .75280 | .74851 | .74426 | .74004 |
| 96 | .79155 | .78725 | .78298 | .77874 | .77453 | .77036 | .76622 | .76210 | .75802 | .75397 |
| 97 | .80325 | .79915 | .79507 | .79101 | .78699 | .78300 | .77903 | .77509 | .77117 | .76729 |
| 98 | .81440 | .81048 | .80659 | .80272 | .79887 | .79505 | .79126 | .78749 | .78375 | .78002 |
| 99 | .82502 | .82128 | .81757 | .81388 | .81021 | .80656 | .80294 | .79934 | .79576 | .79220 |
| 100 | .83497 | .83141 | .82788 | .82436 | .82086 | .81738 | .81392 | .81048 | .80706 | .80365 |
| 101 | .84451 | .84112 | .83776 | .83441 | .83107 | .82776 | .82446 | .82117 | .81791 | .81466 |
| 102 | .85337 | .85014 | .84693 | .84374 | .84056 | .83740 | .83425 | .83112 | .82800 | .82490 |
| 103 | .86223 | .85918 | .85613 | .85310 | .85008 | .84708 | .84409 | .84111 | .83814 | .83519 |
| 104 | .87040 | .86749 | .86460 | .86172 | .85885 | .85599 | .85314 | .85030 | .84748 | .84466 |
| 105 | .87844 | .87568 | .87294 | .87020 | .86748 | .86476 | .86205 | .85935 | .85666 | .85398 |
| 106 | .88865 | .88609 | .88354 | .88100 | .87846 | .87594 | .87341 | .87090 | .86839 | .86590 |
| 107 | .90030 | .89797 | .89565 | .89333 | .89102 | .88871 | .88641 | .88411 | .88181 | .87952 |
| 108 | .91968 | .91776 | .91585 | .91394 | .91203 | .91012 | .90821 | .90630 | .90440 | .90250 |
| 109 | .95900 | .95800 | .95700 | .95600 | .95500 | .95400 | .95300 | .95200 | .95100 | .95000 |
| Table U(1) — Unitrust Single Life Remainder Factors | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Based on Life Table 2000CM | ||||||||||
| Applicable On or After May 1, 2009 | ||||||||||
| Adjusted Payout Rate | ||||||||||
| AGE | 10.2% | 10.4% | 10.6% | 10.8% | 11.0% | 11.2% | 11.4% | 11.6% | 11.8% | 12.0% |
| 0 | .01025 | .01008 | .00992 | .00977 | .00963 | .00950 | .00938 | .00927 | .00917 | .00907 |
| 1 | .00410 | .00392 | .00376 | .00361 | .00347 | .00334 | .00322 | .00310 | .00300 | .00290 |
| 2 | .00404 | .00385 | .00367 | .00351 | .00336 | .00322 | .00310 | .00298 | .00287 | .00276 |
| 3 | .00415 | .00394 | .00376 | .00359 | .00343 | .00328 | .00314 | .00301 | .00290 | .00279 |
| 4 | .00435 | .00414 | .00394 | .00375 | .00358 | .00342 | .00328 | .00314 | .00302 | .00290 |
| 5 | .00463 | .00439 | .00418 | .00398 | .00380 | .00363 | .00348 | .00333 | .00319 | .00307 |
| 6 | .00496 | .00471 | .00448 | .00427 | .00408 | .00390 | .00373 | .00357 | .00343 | .00329 |
| 7 | .00533 | .00507 | .00483 | .00460 | .00439 | .00420 | .00402 | .00385 | .00369 | .00355 |
| 8 | .00577 | .00549 | .00523 | .00499 | .00476 | .00456 | .00436 | .00418 | .00402 | .00386 |
| 9 | .00627 | .00598 | .00570 | .00544 | .00520 | .00498 | .00478 | .00458 | .00440 | .00423 |
| 10 | .00685 | .00653 | .00624 | .00596 | .00571 | .00547 | .00525 | .00505 | .00485 | .00467 |
| 11 | .00750 | .00716 | .00685 | .00656 | .00629 | .00603 | .00580 | .00558 | .00537 | .00518 |
| 12 | .00823 | .00787 | .00753 | .00722 | .00693 | .00667 | .00642 | .00618 | .00596 | .00576 |
| 13 | .00899 | .00861 | .00826 | .00793 | .00762 | .00734 | .00707 | .00682 | .00659 | .00637 |
| 14 | .00976 | .00935 | .00898 | .00863 | .00831 | .00801 | .00772 | .00746 | .00722 | .00698 |
| 15 | .01050 | .01007 | .00967 | .00931 | .00896 | .00864 | .00835 | .00807 | .00781 | .00756 |
| 16 | .01118 | .01073 | .01031 | .00992 | .00956 | .00922 | .00891 | .00861 | .00834 | .00808 |
| 17 | .01183 | .01135 | .01091 | .01050 | .01011 | .00976 | .00942 | .00911 | .00882 | .00855 |
| 18 | .01244 | .01194 | .01147 | .01104 | .01063 | .01025 | .00990 | .00957 | .00926 | .00897 |
| 19 | .01304 | .01251 | .01202 | .01156 | .01113 | .01073 | .01035 | .01001 | .00968 | .00937 |
| 20 | .01367 | .01311 | .01258 | .01209 | .01164 | .01122 | .01082 | .01045 | .01011 | .00978 |
| 21 | .01430 | .01371 | .01315 | .01263 | .01215 | .01171 | .01129 | .01090 | .01053 | .01019 |
| 22 | .01496 | .01432 | .01373 | .01319 | .01268 | .01220 | .01176 | .01134 | .01095 | .01059 |
| 23 | .01565 | .01498 | .01436 | .01377 | .01323 | .01273 | .01225 | .01181 | .01140 | .01101 |
| 24 | .01642 | .01571 | .01505 | .01443 | .01386 | .01332 | .01282 | .01235 | .01191 | .01149 |
| 25 | .01731 | .01655 | .01585 | .01519 | .01458 | .01401 | .01347 | .01297 | .01250 | .01206 |
| 26 | .01831 | .01751 | .01676 | .01606 | .01541 | .01480 | .01423 | .01370 | .01320 | .01273 |
| 27 | .01945 | .01860 | .01780 | .01706 | .01637 | .01572 | .01511 | .01454 | .01401 | .01351 |
| 28 | .02073 | .01982 | .01898 | .01819 | .01745 | .01676 | .01611 | .01551 | .01494 | .01440 |
| 29 | .02213 | .02117 | .02027 | .01943 | .01865 | .01791 | .01722 | .01658 | .01597 | .01540 |
| 30 | .02365 | .02263 | .02168 | .02079 | .01995 | .01917 | .01844 | .01775 | .01710 | .01649 |
| 31 | .02531 | .02422 | .02321 | .02226 | .02138 | .02054 | .01976 | .01902 | .01833 | .01768 |
| 32 | .02709 | .02595 | .02487 | .02387 | .02292 | .02204 | .02120 | .02042 | .01968 | .01899 |
| 33 | .02903 | .02782 | .02668 | .02561 | .02461 | .02366 | .02278 | .02194 | .02116 | .02041 |
| 34 | .03110 | .02981 | .02860 | .02747 | .02640 | .02540 | .02446 | .02357 | .02273 | .02194 |
| 35 | .03332 | .03195 | .03067 | .02947 | .02834 | .02728 | .02627 | .02533 | .02444 | .02359 |
| 36 | .03569 | .03425 | .03290 | .03162 | .03042 | .02929 | .02823 | .02722 | .02627 | .02537 |
| 37 | .03824 | .03671 | .03528 | .03393 | .03266 | .03146 | .03032 | .02925 | .02824 | .02729 |
| 38 | .04097 | .03936 | .03784 | .03641 | .03506 | .03379 | .03259 | .03145 | .03037 | .02936 |
| 39 | .04387 | .04217 | .04057 | .03905 | .03763 | .03628 | .03500 | .03380 | .03265 | .03157 |
| 40 | .04696 | .04517 | .04347 | .04187 | .04036 | .03893 | .03758 | .03630 | .03509 | .03394 |
| 41 | .05025 | .04836 | .04657 | .04488 | .04328 | .04177 | .04034 | .03898 | .03769 | .03647 |
| 42 | .05374 | .05174 | .04986 | .04807 | .04638 | .04478 | .04326 | .04183 | .04046 | .03917 |
| 43 | .05747 | .05537 | .05338 | .05150 | .04971 | .04802 | .04641 | .04489 | .04344 | .04207 |
| 44 | .06143 | .05922 | .05712 | .05514 | .05325 | .05147 | .04977 | .04816 | .04663 | .04517 |
| 45 | .06564 | .06331 | .06111 | .05901 | .05703 | .05514 | .05335 | .05164 | .05002 | .04848 |
| 46 | .07012 | .06768 | .06536 | .06315 | .06106 | .05907 | .05718 | .05538 | .05366 | .05203 |
| 47 | .07487 | .07231 | .06987 | .06755 | .06535 | .06325 | .06125 | .05935 | .05754 | .05581 |
| 48 | .07992 | .07723 | .07467 | .07223 | .06991 | .06770 | .06560 | .06359 | .06168 | .05985 |
| 49 | .08529 | .08247 | .07978 | .07722 | .07479 | .07246 | .07024 | .06813 | .06611 | .06418 |
| 50 | .09103 | .08808 | .08526 | .08258 | .08002 | .07757 | .07524 | .07301 | .07088 | .06885 |
| 51 | .09716 | .09407 | .09112 | .08831 | .08562 | .08306 | .08060 | .07826 | .07601 | .07387 |
| 52 | .10370 | .10047 | .09739 | .09445 | .09163 | .08894 | .08637 | .08390 | .08154 | .07928 |
| 53 | .11068 | .10731 | .10409 | .10101 | .09806 | .09524 | .09254 | .08996 | .08748 | .08510 |
| 54 | .11808 | .11457 | .11121 | .10800 | .10492 | .10197 | .09914 | .09642 | .09382 | .09133 |
| 55 | .12590 | .12225 | .11875 | .11540 | .11218 | .10910 | .10614 | .10330 | .10057 | .09795 |
| 56 | .13409 | .13029 | .12665 | .12316 | .11981 | .11659 | .11350 | .11053 | .10768 | .10493 |
| 57 | .14266 | .13872 | .13494 | .13130 | .12781 | .12446 | .12123 | .11813 | .11515 | .11228 |
| 58 | .15160 | .14751 | .14359 | .13981 | .13618 | .13269 | .12933 | .12609 | .12298 | .11998 |
| 59 | .16095 | .15672 | .15264 | .14873 | .14495 | .14132 | .13783 | .13446 | .13121 | .12808 |
| 60 | .17076 | .16638 | .16216 | .15810 | .15419 | .15042 | .14678 | .14328 | .13990 | .13663 |
| 61 | .18101 | .17649 | .17213 | .16793 | .16388 | .15997 | .15619 | .15255 | .14904 | .14564 |
| 62 | .19169 | .18703 | .18253 | .17818 | .17399 | .16994 | .16603 | .16225 | .15860 | .15507 |
| 63 | .20279 | .19799 | .19335 | .18886 | .18453 | .18034 | .17629 | .17238 | .16859 | .16493 |
| 64 | .21433 | .20939 | .20461 | .19998 | .19551 | .19119 | .18700 | .18295 | .17903 | .17523 |
| 65 | .22633 | .22125 | .21633 | .21158 | .20697 | .20251 | .19819 | .19400 | .18994 | .18601 |
| 66 | .23903 | .23382 | .22877 | .22388 | .21914 | .21455 | .21010 | .20578 | .20159 | .19752 |
| 67 | .25240 | .24707 | .24190 | .23688 | .23202 | .22730 | .22271 | .21827 | .21395 | .20975 |
| 68 | .26640 | .26095 | .25566 | .25053 | .24554 | .24070 | .23600 | .23143 | .22698 | .22267 |
| 69 | .28099 | .27544 | .27004 | .26480 | .25970 | .25474 | .24992 | .24523 | .24067 | .23623 |
| 70 | .29616 | .29051 | .28501 | .27966 | .27446 | .26939 | .26446 | .25966 | .25499 | .25044 |
| 71 | .31194 | .30620 | .30062 | .29517 | .28987 | .28471 | .27968 | .27478 | .27000 | .26534 |
| 72 | .32833 | .32251 | .31684 | .31132 | .30593 | .30068 | .29556 | .29057 | .28569 | .28094 |
| 73 | .34524 | .33936 | .33363 | .32804 | .32258 | .31725 | .31205 | .30697 | .30201 | .29717 |
| 74 | .36260 | .35667 | .35089 | .34523 | .33971 | .33432 | .32905 | .32390 | .31887 | .31395 |
| 75 | .38031 | .37435 | .36852 | .36282 | .35725 | .35180 | .34647 | .34126 | .33617 | .33118 |
| 76 | .39832 | .39233 | .38647 | .38074 | .37513 | .36964 | .36427 | .35901 | .35386 | .34882 |
| 77 | .41660 | .41060 | .40473 | .39898 | .39335 | .38783 | .38242 | .37713 | .37194 | .36685 |
| 78 | .43512 | .42913 | .42326 | .41750 | .41186 | .40632 | .40090 | .39558 | .39036 | .38524 |
| 79 | .45384 | .44787 | .44201 | .43626 | .43062 | .42509 | .41966 | .41432 | .40909 | .40396 |
| 80 | .47269 | .46675 | .46092 | .45519 | .44957 | .44404 | .43862 | .43329 | .42806 | .42291 |
| 81 | .49163 | .48574 | .47994 | .47425 | .46866 | .46316 | .45775 | .45244 | .44722 | .44208 |
| 82 | .51061 | .50478 | .49904 | .49340 | .48784 | .48238 | .47701 | .47173 | .46653 | .46141 |
| 83 | .52956 | .52380 | .51813 | .51255 | .50705 | .50165 | .49632 | .49108 | .48592 | .48083 |
| 84 | .54843 | .54275 | .53716 | .53166 | .52623 | .52089 | .51562 | .51044 | .50532 | .50029 |
| 85 | .56716 | .56159 | .55609 | .55067 | .54533 | .54006 | .53487 | .52975 | .52470 | .51972 |
| 86 | .58571 | .58024 | .57485 | .56953 | .56428 | .55910 | .55399 | .54894 | .54397 | .53906 |
| 87 | .60399 | .59864 | .59337 | .58815 | .58301 | .57793 | .57291 | .56795 | .56306 | .55823 |
| 88 | .62200 | .61678 | .61162 | .60653 | .60150 | .59653 | .59161 | .58676 | .58196 | .57722 |
| 89 | .63965 | .63457 | .62954 | .62458 | .61967 | .61481 | .61001 | .60526 | .60057 | .59593 |
| 90 | .65690 | .65196 | .64707 | .64224 | .63746 | .63273 | .62805 | .62342 | .61884 | .61431 |
| 91 | .67371 | .66892 | .66418 | .65949 | .65485 | .65025 | .64570 | .64119 | .63673 | .63231 |
| 92 | .69005 | .68542 | .68083 | .67628 | .67178 | .66732 | .66290 | .65852 | .65419 | .64989 |
| 93 | .70585 | .70137 | .69694 | .69254 | .68819 | .68387 | .67959 | .67534 | .67114 | .66697 |
| 94 | .72112 | .71681 | .71253 | .70828 | .70407 | .69990 | .69576 | .69166 | .68759 | .68355 |
| 95 | .73585 | .73170 | .72758 | .72349 | .71943 | .71541 | .71141 | .70745 | .70352 | .69961 |
| 96 | .74995 | .74595 | .74199 | .73806 | .73415 | .73027 | .72642 | .72260 | .71881 | .71505 |
| 97 | .76343 | .75960 | .75579 | .75201 | .74826 | .74453 | .74083 | .73715 | .73350 | .72987 |
| 98 | .77633 | .77265 | .76900 | .76538 | .76177 | .75819 | .75463 | .75110 | .74759 | .74410 |
| 99 | .78866 | .78514 | .78165 | .77817 | .77472 | .77129 | .76787 | .76448 | .76111 | .75775 |
| 100 | .80027 | .79690 | .79356 | .79023 | .78692 | .78363 | .78036 | .77710 | .77386 | .77065 |
| 101 | .81143 | .80821 | .80502 | .80183 | .79867 | .79552 | .79239 | .78927 | .78617 | .78308 |
| 102 | .82181 | .81874 | .81568 | .81264 | .80961 | .80659 | .80359 | .80060 | .79763 | .79467 |
| 103 | .83225 | .82933 | .82641 | .82351 | .82062 | .81774 | .81488 | .81203 | .80919 | .80636 |
| 104 | .84186 | .83907 | .83629 | .83351 | .83076 | .82801 | .82527 | .82254 | .81982 | .81712 |
| 105 | .85131 | .84865 | .84600 | .84336 | .84072 | .83810 | .83548 | .83288 | .83028 | .82769 |
| 106 | .86340 | .86092 | .85844 | .85597 | .85351 | .85105 | .84860 | .84616 | .84372 | .84130 |
| 107 | .87724 | .87496 | .87268 | .87041 | .86815 | .86589 | .86363 | .86138 | .85914 | .85690 |
| 108 | .90060 | .89870 | .89681 | .89492 | .89303 | .89114 | .88925 | .88736 | .88548 | .88360 |
| 109 | .94900 | .94800 | .94700 | .94600 | .94500 | .94400 | .94300 | .94200 | .94100 | .94000 |
| Table U(1) — Unitrust Single Life Remainder Factors | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Based on Life Table 2000CM | ||||||||||
| Applicable On or After May 1, 2009 | ||||||||||
| Adjusted Payout Rate | ||||||||||
| AGE | 12.2% | 12.4% | 12.6% | 12.8% | 13.0% | 13.2% | 13.4% | 13.6% | 13.8% | 14.0% |
| 0 | .00898 | .00889 | .00881 | .00873 | .00866 | .00859 | .00853 | .00846 | .00840 | .00835 |
| 1 | .00281 | .00273 | .00265 | .00257 | .00250 | .00244 | .00237 | .00232 | .00226 | .00221 |
| 2 | .00267 | .00258 | .00249 | .00241 | .00234 | .00227 | .00220 | .00214 | .00208 | .00202 |
| 3 | .00268 | .00259 | .00249 | .00241 | .00233 | .00225 | .00218 | .00212 | .00205 | .00199 |
| 4 | .00279 | .00268 | .00258 | .00249 | .00241 | .00233 | .00225 | .00218 | .00211 | .00205 |
| 5 | .00295 | .00284 | .00273 | .00263 | .00254 | .00245 | .00237 | .00229 | .00222 | .00215 |
| 6 | .00316 | .00304 | .00293 | .00283 | .00273 | .00263 | .00254 | .00246 | .00238 | .00230 |
| 7 | .00341 | .00328 | .00316 | .00305 | .00294 | .00284 | .00274 | .00265 | .00256 | .00248 |
| 8 | .00371 | .00357 | .00344 | .00332 | .00320 | .00310 | .00299 | .00289 | .00280 | .00271 |
| 9 | .00408 | .00393 | .00379 | .00366 | .00353 | .00341 | .00330 | .00320 | .00310 | .00300 |
| 10 | .00450 | .00434 | .00419 | .00405 | .00392 | .00379 | .00367 | .00356 | .00345 | .00335 |
| 11 | .00500 | .00483 | .00467 | .00452 | .00438 | .00424 | .00411 | .00399 | .00387 | .00376 |
| 12 | .00557 | .00538 | .00521 | .00505 | .00490 | .00476 | .00462 | .00449 | .00436 | .00425 |
| 13 | .00617 | .00597 | .00579 | .00562 | .00546 | .00531 | .00516 | .00502 | .00489 | .00477 |
| 14 | .00677 | .00656 | .00637 | .00619 | .00602 | .00585 | .00570 | .00555 | .00541 | .00528 |
| 15 | .00733 | .00712 | .00691 | .00672 | .00654 | .00636 | .00620 | .00605 | .00590 | .00576 |
| 16 | .00784 | .00761 | .00739 | .00719 | .00700 | .00681 | .00664 | .00648 | .00632 | .00618 |
| 17 | .00829 | .00805 | .00782 | .00761 | .00741 | .00721 | .00703 | .00686 | .00670 | .00654 |
| 18 | .00870 | .00845 | .00821 | .00798 | .00777 | .00756 | .00737 | .00719 | .00702 | .00685 |
| 19 | .00909 | .00882 | .00856 | .00832 | .00810 | .00788 | .00768 | .00749 | .00731 | .00713 |
| 20 | .00948 | .00919 | .00892 | .00867 | .00843 | .00821 | .00799 | .00779 | .00760 | .00741 |
| 21 | .00986 | .00956 | .00927 | .00901 | .00875 | .00851 | .00829 | .00807 | .00787 | .00767 |
| 22 | .01024 | .00992 | .00962 | .00933 | .00906 | .00881 | .00857 | .00834 | .00813 | .00792 |
| 23 | .01065 | .01030 | .00998 | .00968 | .00939 | .00912 | .00887 | .00862 | .00839 | .00818 |
| 24 | .01110 | .01074 | .01040 | .01007 | .00977 | .00948 | .00921 | .00895 | .00870 | .00847 |
| 25 | .01165 | .01126 | .01089 | .01055 | .01022 | .00991 | .00962 | .00934 | .00908 | .00884 |
| 26 | .01228 | .01187 | .01148 | .01111 | .01076 | .01043 | .01012 | .00982 | .00955 | .00928 |
| 27 | .01303 | .01259 | .01217 | .01178 | .01140 | .01105 | .01072 | .01040 | .01010 | .00982 |
| 28 | .01390 | .01342 | .01297 | .01255 | .01215 | .01178 | .01142 | .01108 | .01076 | .01046 |
| 29 | .01486 | .01435 | .01387 | .01342 | .01299 | .01259 | .01221 | .01185 | .01150 | .01117 |
| 30 | .01591 | .01537 | .01486 | .01437 | .01392 | .01348 | .01307 | .01269 | .01232 | .01197 |
| 31 | .01707 | .01649 | .01594 | .01542 | .01493 | .01447 | .01403 | .01361 | .01322 | .01284 |
| 32 | .01833 | .01771 | .01713 | .01657 | .01605 | .01555 | .01508 | .01464 | .01421 | .01381 |
| 33 | .01971 | .01905 | .01843 | .01784 | .01728 | .01674 | .01624 | .01576 | .01531 | .01487 |
| 34 | .02119 | .02049 | .01982 | .01919 | .01859 | .01802 | .01748 | .01697 | .01648 | .01602 |
| 35 | .02280 | .02204 | .02133 | .02065 | .02001 | .01940 | .01883 | .01828 | .01775 | .01726 |
| 36 | .02452 | .02372 | .02296 | .02224 | .02155 | .02090 | .02028 | .01969 | .01913 | .01860 |
| 37 | .02638 | .02553 | .02471 | .02394 | .02321 | .02252 | .02185 | .02123 | .02063 | .02006 |
| 38 | .02839 | .02748 | .02661 | .02579 | .02501 | .02427 | .02356 | .02289 | .02225 | .02164 |
| 39 | .03055 | .02957 | .02865 | .02777 | .02694 | .02615 | .02539 | .02467 | .02399 | .02333 |
| 40 | .03285 | .03181 | .03083 | .02990 | .02901 | .02816 | .02735 | .02658 | .02585 | .02515 |
| 41 | .03531 | .03421 | .03316 | .03217 | .03122 | .03032 | .02946 | .02863 | .02785 | .02710 |
| 42 | .03793 | .03676 | .03565 | .03459 | .03358 | .03262 | .03170 | .03082 | .02999 | .02919 |
| 43 | .04076 | .03952 | .03833 | .03721 | .03613 | .03510 | .03413 | .03319 | .03230 | .03144 |
| 44 | .04378 | .04246 | .04120 | .04000 | .03886 | .03777 | .03672 | .03573 | .03477 | .03386 |
| 45 | .04701 | .04561 | .04427 | .04299 | .04178 | .04062 | .03950 | .03844 | .03743 | .03645 |
| 46 | .05047 | .04898 | .04757 | .04621 | .04492 | .04368 | .04250 | .04137 | .04029 | .03925 |
| 47 | .05416 | .05258 | .05108 | .04964 | .04827 | .04696 | .04570 | .04449 | .04334 | .04224 |
| 48 | .05810 | .05644 | .05484 | .05332 | .05186 | .05047 | .04913 | .04785 | .04662 | .04545 |
| 49 | .06233 | .06057 | .05888 | .05727 | .05572 | .05424 | .05282 | .05146 | .05016 | .04890 |
| 50 | .06690 | .06503 | .06325 | .06154 | .05990 | .05833 | .05683 | .05538 | .05399 | .05266 |
| 51 | .07181 | .06984 | .06796 | .06615 | .06442 | .06275 | .06116 | .05962 | .05815 | .05673 |
| 52 | .07712 | .07504 | .07305 | .07114 | .06931 | .06755 | .06585 | .06423 | .06267 | .06116 |
| 53 | .08282 | .08063 | .07853 | .07652 | .07458 | .07272 | .07093 | .06921 | .06756 | .06596 |
| 54 | .08893 | .08663 | .08442 | .08229 | .08025 | .07829 | .07640 | .07458 | .07283 | .07114 |
| 55 | .09544 | .09302 | .09070 | .08846 | .08631 | .08424 | .08224 | .08032 | .07847 | .07669 |
| 56 | .10230 | .09976 | .09732 | .09497 | .09270 | .09052 | .08842 | .08639 | .08444 | .08256 |
| 57 | .10952 | .10686 | .10430 | .10183 | .09945 | .09716 | .09495 | .09281 | .09075 | .08877 |
| 58 | .11709 | .11431 | .11162 | .10904 | .10654 | .10413 | .10181 | .09956 | .09739 | .09530 |
| 59 | .12506 | .12215 | .11934 | .11663 | .11402 | .11149 | .10905 | .10669 | .10441 | .10221 |
| 60 | .13349 | .13045 | .12751 | .12468 | .12194 | .11929 | .11674 | .11426 | .11187 | .10955 |
| 61 | .14236 | .13919 | .13613 | .13317 | .13031 | .12754 | .12486 | .12227 | .11976 | .11733 |
| 62 | .15166 | .14836 | .14517 | .14208 | .13909 | .13620 | .13340 | .13069 | .12806 | .12551 |
| 63 | .16138 | .15795 | .15463 | .15141 | .14830 | .14528 | .14235 | .13952 | .13677 | .13410 |
| 64 | .17155 | .16799 | .16453 | .16119 | .15794 | .15480 | .15175 | .14879 | .14592 | .14313 |
| 65 | .18220 | .17850 | .17492 | .17144 | .16806 | .16479 | .16161 | .15853 | .15553 | .15262 |
| 66 | .19358 | .18975 | .18604 | .18243 | .17893 | .17552 | .17222 | .16901 | .16589 | .16285 |
| 67 | .20568 | .20173 | .19788 | .19415 | .19052 | .18699 | .18356 | .18022 | .17698 | .17382 |
| 68 | .21847 | .21439 | .21042 | .20656 | .20280 | .19915 | .19560 | .19213 | .18877 | .18549 |
| 69 | .23191 | .22771 | .22362 | .21964 | .21577 | .21199 | .20831 | .20473 | .20124 | .19784 |
| 70 | .24601 | .24169 | .23748 | .23339 | .22939 | .22550 | .22171 | .21801 | .21440 | .21088 |
| 71 | .26080 | .25638 | .25206 | .24785 | .24375 | .23974 | .23584 | .23202 | .22830 | .22467 |
| 72 | .27630 | .27178 | .26736 | .26305 | .25884 | .25473 | .25071 | .24679 | .24296 | .23922 |
| 73 | .29244 | .28782 | .28331 | .27890 | .27460 | .27039 | .26628 | .26226 | .25833 | .25449 |
| 74 | .30914 | .30444 | .29984 | .29535 | .29096 | .28666 | .28245 | .27834 | .27432 | .27038 |
| 75 | .32630 | .32153 | .31686 | .31229 | .30782 | .30344 | .29915 | .29496 | .29085 | .28682 |
| 76 | .34389 | .33905 | .33432 | .32968 | .32514 | .32069 | .31633 | .31205 | .30787 | .30376 |
| 77 | .36187 | .35698 | .35220 | .34750 | .34290 | .33839 | .33396 | .32963 | .32537 | .32120 |
| 78 | .38022 | .37530 | .37047 | .36573 | ||||||