W. Va. Code § 43-2-1 — WV Code / Chapter 43 / Article 2 / Section 1
§43-2-1. Gross sum in payment of life estates.
Status: in_force

When a party as a tenant for life, or in dower, or otherwise, is entitled to the annual interest on a sum of money, or is entitled to the use of any estate, or any part thereof, or of the proceeds arising therefrom by a sale or otherwise, and is willing to accept a gross sum in lieu thereof, or the party liable for such interest, or affected by such claim, has the right to pay a gross sum in lieu thereof, or if a court in any proceeding decrees a gross sum to be paid in lieu thereof, or if it shall be desirable for any purpose to ascertain the value thereof, the sum to be paid or the present value thereof shall be calculated according to the following chart:

Age Annuity Life Estate Remainder

0 17.1944 .96289 .03711

1 17.3242 .97015 .02985

2 17.3073 .96921 .03079

3 17.2851 .96797 .03203

4 17.2597 .96654 .03346

5 17.2316 .96497 .03503

6 17.2014 .96328 .03672

7 17.1690 .96146 .03854

8 17.1346 .95954 .04046

9 17.0977 .95747 .04253

10 17.0582 .95526 .04474

11 17.0162 .95291 .04709

12 16.9720 .95043 .04957

13 16.9261 .94786 .05214

14 16.8796 .94526 .05474

15 16.8330 .94265 .05735

16 16.7865 .94004 .05996

17 16.7398 .93743 .06257

18 16.6926 .93479 .06521

19 16.6439 .93206 .06794

20 16.5932 .92922 .07078

21 16.5401 .92625 .07375

22 16.4849 .92315 .07685

23 16.4270 .91991 .08009

24 16.3663 .91651 .08349

25 16.3022 .91292 .08708

26 16.2348 .90915 .09085

27 16.1636 .90516 .09484

28 16.0890 .90099 .09901

29 16.0109 .89661 .10339

30 15.9293 .89204 .10796

31 15.8442 .88728 .11272

32 15.7555 .88231 .11769

33 15.6627 .87711 .12289

34 15.5659 .87169 .12831

35 15.4645 .86601 .13399

36 15.3589 .86010 .13990

37 15.2486 .85392 .14608

38 15.1333 .84747 .15253

39 15.0130 .84073 .15927

40 14.8872 .83369 .16631

41 14.7556 .82632 .17368

42 14.6182 .81862 .18138

43 14.4748 .81059 .18941

44 14.3255 .80223 .19777

45 14.1707 .79356 .20644

46 14.0104 .78458 .21542

47 13.8449 .77532 .22468

48 13.6741 .76575 .23425

49 13.4978 .75588 .24412

50 13.3158 .74568 .25432

51 13.1281 .73518 .26482

52 12.9355 .72439 .27561

53 12.7380 .71333 .28667

54 12.5356 .70199 .29801

55 12.3284 .69039 .30961

56 12.1163 .67851 .32149

57 11.8995 .66637 .33363

58 11.6787 .65400 .34600

59 11.4545 .64145 .35855

60 11.2273 .62873 .37127

61 10.9968 .61582 .38418

62 10.7622 .60268 .39732

63 10.5234 .58931 .41069

64 10.2809 .57573 .42427

65 10.0348 .56195 .43805

66 9.7847 .54794 .45206

67 9.5299 .53367 .46633

68 9.2709 .51917 .48083

69 9.0085 .50448 .49552

70 8.7440 .48966 .51034

71 8.4785 .47480 .52520

72 8.2128 .45991 .54009

73 7.9474 .44505 .55495

74 7.6815 .43016 .56984

75 7.4142 .41520 .58480

76 7.1449 .40011 .59989

77 6.8735 .38491 .61509

78 6.6006 .36964 .63036

79 6.3280 .35437 .64563

80 6.0577 .33923 .66077

81 5.7918 .32434 .67566

82 5.5314 .30976 .69024

83 5.2765 .29549 .70451

84 5.0255 .28143 .71857

85 4.7769. 26750 .73250

86 4.5327 .25383. 74617

87 4.2964 .24060 .75940

88 4.0679 .22780 .77220

89 3.8473 .21545 .78455

90 3.6348 .20355 .79645

91 3.4338 .19229 .80771

92 3.2479 .18188 .81812

93 3.0765 .17229 .82771

94 2.9171 .16336 .83664

95 2.7660 .15490 .84510

96 2.6241 .14695 .85305

9 72.4928 .13960 .86040

98 2.3696 .13270 .86730

99 2.2496 .12598 .87402

100 2.1329 .11944 .88056

101 2.0180 .11301 .88699

102 1.9052 .10669 .89331

103 1.7935 .10043 .89957

104 1.6743 .09376 .90624

105 1.5578 .08724 .91276

106 1.4085 .07887 .92113

107 1.2279 .06876 .93124

108 .9484 .05311 .94689

109 .4735 .02652 .97348