Tables for

Computing

Depreciation

Adjustment Factors

Interest Rates

From 2.2 Percent

to 22.0 Percent

For Income Tax

Purposes Only

ACTUARIAL VALUES

Book Gimel

www.irs.ustreas.gov

Publication 1459 (7-1999)

Catalog Number 10720V
ACTUARIAL VALUES Book Gimel Publication 1459 (7-1999)
ACTUARIAL

VALUES

Book Gimel

____________

Tables for Computing Depreciation 

Adjustment Factors.

Interest Rates From 2.2 Percent to 22.0 Percent.

For Income Tax Purposes Only.

Department of the Treasury

Internal Revenue Service

Publication 1459 (7-1999) 

Catalog Number 10720V

i

TABLE OF CONTENTS

Use of Tables................................................... i i i

Example.............................................................iv

Table C...............................................................1

Table 90CM.....................................................101

iii

USE OF TABLES 

The factors set forth in this publication involving life contingencies are taken from

the values of l taken from the Life Table for the Total Population appearing as Table 1 x

in the “U.S. Decennial Life Tables for 1989-91" published by the U.S. Department of

Health and Human Services, Public Health Service, National Center for Health

Statistics. Table 1 is shown on page 101 labeled as Table 90CM. 

The Table C factors are based on interest rates ranging from 2.2 percent to 22.0

percent in intervals of two-tenths percent. The wide range of rates is shown pursuant to

Section 7520 of the Internal Revenue Code. Section 7520 prescribes the interest rate

of 120 percent of the applicable federal mid-term rate for the month in which the

valuation date falls. 

The factors in Table C are used for making adjustments to the standard

remainder factor for valuing gifts of depreciable property. Under section 1.170A-12 of

the Federal Income Tax Regulations, such an adjustment must be made for a

charitable gift of a remainder interest in a personal residence in order to take a

charitable deduction for the gift. 
iv

Example

A person aged 60 donates to State University a remainder interest in her

personal residence consisting of a house and land, reserving a life estate interest for

herself. At the time of the gift the land has a value of $50,000 and the house has a

value of $200,000 with an estimated useful life of 45 years, at the end of which the

residual value of the house is expected to be $10,000. The donor elects to use the

interest rate for the month in which the gift takes place, which is 8.6 percent. Using

Table C (8.6) on page 43, under the Remainder Factor column and across from age 60

is the factor 0.12345. Thus the present worth of the remainder interest in $1.00

payable at the death of a person aged 60 is $0.24892. The present value of the nondepreciable property is $60,000 ($50,000 for land plus $10,000 residual house value)

times 0.24892 or $14,935.20.

The factor for valuing the remainder interest in the depreciable portion of the

property is computed as follows:

(1) R-factor for initial age of tenant:

Table C (8.6), age 60 = 1972.977

minus (2) R-factor for terminal age of tenant: 

Table C (8.6), age 105 = .04203648

----------------------- 

(3) Difference = 1972.93496352

(4) D-factor for initial age of tenant

Table C (8.6), age 60 = 605.8491

times (5) Useful lifetime of house = 45

----------------

(6) Product = 27263.2095

1972.93496352

(7) line (3) above divided by line (6) above = ---------------------

 27263.2095

equals (8) Depreciation Adjustment Factor = .07237

(9) Remainder Factor, Table C (8.6), age 60 = .24892

(10) Line (9) minus line (8)

 Depreciation Remainder Factor = .17655
v

The factor for the present worth of the remainder interest in the depreciable

portion of the property is 0.17655. The present value of the remainder interest in the

depreciable part of the gift is $190,000 ($200,000 house value minus $10,000 residual

value) times 0.17655 or $33,544.50.

The present value of the remainder interest in the entire property is 

$14,935.20 plus $33,544.50 or $48,479.70. 

1

Table C (2.2)

Factors for Reducing Assurances – Based on Life Table 90CM

Interest at 2.2 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .21248 1401833 100000.0 55 .59946 360401.5 27088.80

 1 .20966 1381047 96931.51 56 .60955 344266.3 26300.80

 2 .21369 1360760 94775.99 57 .61965 328344.6 25517.40

 3 .21801 1340530 92690.83 58 .62975 312649.6 24736.86

 4 .22251 1320340 90661.61 59 .63982 297196.2 23957.60

 5 .22717 1300180 88683.09 60 .64986 282000.2 23179.30

 6 .23195 1280047 86750.36 61 .65985 267077.4 22402.72

 7 .23687 1259935 84862.33 62 .66984 252442.0 21629.37

 8 .24190 1239844 83016.22 63 .67981 238107.6 20859.39

 9 .24707 1219771 81212.74 64 .68976 224088.1 20091.92

10 .25237 1199713 79450.84 65 .69967 210397.6 19326.92

11 .25780 1179668 77727.96 66 .70955 197049.9 18565.34

12 .26335 1159636 76042.43 67 .71943 184057.4 17808.50

13 .26899 1139618 74389.68 68 .72928 171432.3 17055.38

14 .27467 1119620 72764.74 69 .73907 159188.0 16304.83

15 .28037 1099651 71165.19 70 .74878 147339.1 15555.14

16 .28608 1079721 69589.49 71 .75836 135901.5 14805.21

17 .29182 1059839 68038.98 72 .76781 124891.9 14055.12

18 .29760 1040014 66514.86 73 .77709 114326.3 13305.33

19 .30347 1020251 65020.21 74 .78625 104219.4 12558.94

20 .30944 1000552 63556.49 75 .79530 94582.46 11818.76

21 .31552 980918.2 62123.76 76 .80426 85424.22 11087.22

22 .32171 961350.3 60720.17 77 .81314 76751.48 10365.23

23 .32802 941849.7 59346.40 78 .82192 68570.18 9653.253

24 .33446 922416.4 58002.44 79 .83055 60886.13 8950.635

25 .34105 903049.8 56688.27 80 .83897 53705.63 8256.608

26 .34777 883749.3 55402.67 81 .84715 47034.88 7571.842

27 .35465 864514.2 54146.15 82 .85505 40878.26 6898.795

28 .36166 845344.1 52915.87 83 .86268 35236.66 6241.524

29 .36880 826239.8 51711.34 84 .87009 30105.58 5605.978

30 .37607 807202.5 50531.03 85 .87733 25474.80 4996.790

31 .38347 788234.1 49374.01 86 .88434 21330.80 4414.770

32 .39099 769336.9 48239.89 87 .89105 17658.72 3860.612

33 .39865 750512.3 47128.80 88 .89745 14440.68 3338.434

34 .40644 731762.4 46039.37 89 .90356 11654.12 2852.085

35 .41437 713088.8 44972.20 90 .90938 9272.246 2404.595

36 .42243 694493.4 43925.53 91 .91484 7265.560 1996.719

37 .43064 675978.6 42899.06 92 .91984 5602.742 1629.600

38 .43898 657546.5 41892.94 93 .92442 4249.536 1306.169

39 .44747 639199.3 40905.96 94 .92865 3168.439 1028.105

40 .45611 620939.1 39938.30 95 .93263 2320.435 794.8091

41 .46490 602767.9 38989.66 96 .93634 1667.662 602.6492

42 .47384 584687.9 38058.94 97 .93976 1175.265 447.4660

43 .48292 566701.8 37145.13 98 .94295 811.6140 325.3528

44 .49214 548813.2 36247.26 99 .94604 548.5563 231.8324

45 .50148 531026.9 35362.95 100 .94903 362.2166 161.5922

46 .51092 513348.8 34491.83 101 .95196 233.1640 110.0356

47 .52045 495785.6 33631.76 102 .95481 145.9343 73.00925

48 .53008 478345.0 32782.88 103 .95763 88.53008 47.09355

49 .53979 461034.7 31944.29 104 .96062 51.79211 29.54100

50 .54959 443862.6 31116.17 105 .96353 29.02244 17.81123

51 .55947 426836.8 30297.37 106 .96722 15.38463 10.45669

52 .56941 409966.8 29485.85 107 .97162 7.487317 5.846627

53 .57939 393263.4 28681.03 108 .97827 3.107944 3.146424

54 .58941 376737.8 27882.07 109 .98924 .7844613 1.585993
2

Table C (2.4)

Factors for Reducing Assurances – Based on Life Table 90CM

Interest at 2.4 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .18699 1211519 100000.0 55 .57415 306646.2 24327.16

 1 .18372 1193283 96742.19 56 .58462 292771.8 23573.37

 2 .18753 1175544 94406.13 57 .59514 279088.5 22826.53

 3 .19164 1157862 92148.78 58 .60566 265608.1 22085.08

 4 .19593 1140221 89955.39 59 .61616 252343.4 21347.59

 5 .20039 1122609 87820.42 60 .62663 239308.1 20613.73

 6 .20497 1105023 85738.71 61 .63708 226515.7 19884.19

 7 .20970 1087459 83708.88 62 .64753 213978.4 19160.29

 8 .21455 1069915 81727.93 63 .65798 201707.8 18442.12

 9 .21953 1052389 79796.27 64 .66841 189715.5 17728.89

10 .22467 1034878 77912.64 65 .67881 178013.6 17020.56

11 .22993 1017379 76074.23 66 .68921 166613.5 16317.92

12 .23533 999893.5 74279.21 67 .69960 155525.6 15622.13

13 .24081 982421.5 72522.86 68 .70999 144760.1 14932.25

14 .24634 964968.9 70800.15 69 .72032 134328.0 14247.25

15 .25190 947544.2 69108.54 70 .73058 124241.3 13565.62

16 .25747 930157.3 67446.38 71 .74072 114513.3 12886.39

17 .26307 912817.6 65814.83 72 .75071 105157.8 12209.62

18 .26872 895532.6 64214.87 73 .76055 96188.10 11535.71

19 .27446 878307.3 62649.30 74 .77026 87616.00 10867.32

20 .28031 861143.8 61119.34 75 .77988 79450.61 10206.87

21 .28628 844042.9 59624.87 76 .78941 71698.62 9556.397

22 .29237 827005.4 58163.91 77 .79886 64365.10 8916.643

23 .29859 810032.4 56736.94 78 .80821 57454.34 8287.947

24 .30494 793123.6 55343.78 79 .81741 50970.50 7669.694

25 .31145 776278.6 53984.21 80 .82640 44918.16 7061.172

26 .31811 759496.5 52656.88 81 .83514 39301.76 6462.902

27 .32493 742776.6 51362.12 82 .84359 34124.19 5876.927

28 .33190 726118.3 50097.06 83 .85176 29385.37 5306.628

29 .33902 709522.3 48861.08 84 .85970 25080.61 4756.969

30 .34627 692989.6 47652.57 85 .86746 21200.38 4231.759

31 .35366 676522.0 46470.51 86 .87498 17732.42 3731.547

32 .36119 660121.2 45314.41 87 .88219 14663.36 3256.776

33 .36886 643788.8 44184.23 88 .88907 11977.33 2810.771

34 .37668 627526.3 43078.57 89 .89564 9654.601 2396.603

35 .38466 611335.2 41997.85 90 .90191 7671.945 2016.631

36 .39279 595217.2 40940.28 91 .90778 6003.958 1671.292

37 .40107 579174.3 39905.48 92 .91317 4623.811 1361.342

38 .40951 563208.3 38893.45 93 .91810 3502.327 1089.022

39 .41810 547321.1 37902.97 94 .92267 2607.734 855.5115

40 .42686 531514.6 36934.07 95 .92696 1907.121 660.0883

41 .43580 515790.3 35986.36 96 .93097 1368.664 499.5221

42 .44490 500150.2 35058.73 97 .93466 963.1531 370.1699

43 .45416 484596.7 34150.12 98 .93811 664.1625 268.6251

44 .46357 469132.8 33259.56 99 .94145 448.2375 191.0368

45 .47312 453762.7 32384.76 100 .94468 295.5397 132.8967

46 .48279 438491.6 31525.31 101 .94784 189.9636 90.31877

47 .49257 423325.7 30679.18 102 .95093 118.7222 59.80999

48 .50246 408271.5 29846.41 103 .95398 71.91852 38.50421

49 .51245 393336.0 29026.14 104 .95721 42.01519 24.10587

50 .52255 378526.1 28218.45 105 .96037 23.51253 14.50583

51 .53274 363848.8 27422.23 106 .96436 12.44878 8.499510

52 .54301 349312.6 26635.60 107 .96913 6.052172 4.743030

53 .55334 334926.9 25857.97 108 .97635 2.510222 2.547526

54 .56372 320701.3 25088.56 109 .98828 .6332923 1.281603
3

Table C (2.6)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 2.6 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .16498 1048368 100000.0 55 .55021 261081.0 21851.65

 1 .16130 1032332 96553.61 56 .56102 249141.4 21133.28

 2 .16488 1016792 94038.43 57 .57188 237373.4 20423.87

 3 .16875 1001310 91610.95 58 .58277 225786.7 19721.94

 4 .17283 985867.1 89256.03 59 .59364 214392.7 19026.20

 5 .17707 970454.6 86967.80 60 .60450 203203.2 18336.33

 6 .18144 955067.1 84740.79 61 .61535 192229.6 17652.91

 7 .18596 939701.6 82573.31 62 .62621 181482.6 16977.08

 8 .19060 924355.7 80462.08 63 .63709 170971.9 16308.89

 9 .19539 909027.3 78407.20 64 .64796 160707.3 15647.60

10 .20034 893713.6 76407.12 65 .65881 150699.0 14993.14

11 .20541 878412.7 74458.82 66 .66967 140956.5 14346.17

12 .21062 863123.8 72560.19 67 .68054 131488.6 13707.69

13 .21593 847848.5 70706.39 68 .69141 122303.5 13076.81

14 .22129 832592.2 68892.27 69 .70225 113410.3 12452.60

15 .22667 817363.0 67115.16 70 .71301 104819.1 11833.72

16 .23208 802170.5 65373.27 71 .72366 96540.78 11219.30

17 .23751 787023.7 63667.51 72 .73417 88586.75 10609.35

18 .24300 771929.9 61998.66 73 .74453 80967.97 10004.23

19 .24858 756893.7 60369.21 74 .75476 73694.00 9406.204

20 .25428 741917.1 58780.14 75 .76490 66772.06 8817.329

21 .26011 727000.6 57231.08 76 .77497 60207.25 8239.322

22 .26606 712145.0 55719.95 77 .78496 54003.23 7672.754

23 .27214 697351.2 54246.99 78 .79485 48163.00 7117.860

24 .27838 682618.8 52811.82 79 .80460 42689.42 6574.052

25 .28478 667947.2 51414.03 80 .81414 37585.70 6040.661

26 .29133 653335.7 50052.13 81 .82341 32854.92 5518.078

27 .29806 638783.1 48726.25 82 .83238 28498.83 5007.986

28 .30495 624289.1 47433.47 83 .84106 24516.61 4513.195

29 .31199 609854.0 46173.03 84 .84952 20903.56 4037.833

30 .31918 595478.7 44943.22 85 .85778 17650.88 3585.020

31 .32652 581164.8 43742.94 86 .86580 14747.46 3155.093

32 .33400 566913.9 42571.55 87 .87348 12181.34 2748.298

33 .34166 552727.1 41428.86 88 .88083 9938.455 2367.303

34 .34946 538606.0 40313.41 89 .88785 8001.558 2014.545

35 .35744 524551.6 39225.44 90 .89454 6350.539 1691.843

36 .36558 510565.5 38163.16 91 .90082 4963.524 1399.390

37 .37388 496649.4 37126.04 92 .90659 3817.534 1137.643

38 .38236 482804.9 36113.96 93 .91187 2887.719 908.2976

39 .39101 469033.5 35125.66 94 .91676 2147.157 712.1473

40 .39984 455336.9 34161.03 95 .92136 1568.084 548.4015

41 .40886 441716.4 33219.60 96 .92566 1123.744 414.1941

42 .41806 428173.6 32300.20 97 .92962 789.6542 306.3394

43 .42745 414710.5 31401.75 98 .93331 543.7273 221.8712

44 .43700 401329.8 30523.25 99 .93690 366.4182 157.4795

45 .44670 388035.3 29662.49 100 .94037 241.2377 109.3387

46 .45655 374831.4 28818.99 101 .94376 154.8322 74.16350

47 .46652 361723.6 27990.82 102 .94708 96.62471 49.01607

48 .47661 348717.8 27177.95 103 .95036 58.44840 31.49384

49 .48682 335820.1 26379.49 104 .95383 34.09817 19.67854

50 .49716 323036.5 25595.46 105 .95722 19.05665 11.81858

51 .50762 310373.2 24824.77 106 .96152 10.07739 6.911448

52 .51815 297837.6 24065.64 107 .96666 4.894157 3.849317

53 .52877 285438.0 23317.51 108 .97444 2.028303 2.063474

54 .53946 273182.8 22579.58 109 .98733 .5114683 1.036064
4

Table C (2.8)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 2.8 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .14597 908358.8 100000.0 55 .5275 222432.7 19632.14

 1 .14189 894223.9 96365.76 56 .53865 212150.5 18949.81

 2 .14523 880585.2 93672.88 57 .54981 202022.1 18278.05

 3 .14888 867003.4 91077.29 58 .56101 192056.0 17615.54

 4 .15272 853460.9 88563.46 59 .57222 182262.0 16961.04

 5 .15674 839948.4 86125.09 60 .58342 172650.3 16314.25

 6 .16090 826460.7 83756.40 61 .59462 163230.8 15675.64

 7 .16520 812994.6 81455.31 62 .60585 154012.4 15046.18

 8 .16962 799548.0 79218.24 63 .61710 145003.4 14425.86

 9 .17420 786118.6 77044.95 64 .62837 136212.1 13814.00

10 .17894 772703.6 74933.55 65 .63963 127647.1 13210.48

11 .18381 759301.2 72880.75 66 .65091 119316.3 12615.85

12 .18883 745910.5 70884.19 67 .66221 111227.0 12030.92

13 .19394 732533.2 68938.82 68 .67353 103385.8 11454.88

14 .19911 719174.3 67039.37 69 .68483 95800.41 10886.87

15 .20430 705841.8 65183.00 70 .69606 88478.98 10325.68

16 .20952 692545.0 63367.73 71 .70718 81430.61 9770.508

17 .21477 679292.4 61594.23 72 .71817 74664.62 9221.353

18 .22007 666091.1 59863.04 73 .72901 68190.02 8678.481

19 .22547 652945.4 58176.31 74 .73973 62014.55 8143.828

20 .23100 639857.1 56534.76 75 .75037 56143.85 7619.132

21 .23666 626826.7 54937.79 76 .76093 50581.75 7105.820

22 .24244 613854.8 53383.14 77 .77143 45330.82 6604.322

23 .24837 600942.0 51870.84 78 .78184 40393.02 6114.777

24 .25446 588088.0 50400.29 79 .79211 35770.20 5636.618

25 .26071 575292.0 48970.86 80 .80216 31464.51 5169.210

26 .26713 562553.1 47580.94 81 .81194 27477.96 4712.830

27 .27374 549870.4 46230.40 82 .82142 23811.42 4268.854

28 .28051 537243.1 44916.28 83 .83060 20463.57 3839.605

29 .28744 524671.7 43637.66 84 .83954 17429.81 3428.507

30 .29454 512156.9 42392.75 85 .84829 14702.04 3038.103

31 .30179 499699.9 41180.31 86 .85678 12270.27 2668.562

32 .30920 487302.1 39999.57 87 .86493 10123.78 2319.974

33 .31678 474964.7 38850.19 88 .87272 8250.169 1994.470

34 .32453 462688.8 37730.62 89 .88018 6634.362 1693.967

35 .33247 450475.5 36640.93 90 .88729 5258.953 1419.849

36 .34057 438325.9 35579.28 91 .89397 4105.117 1172.128

37 .34886 426241.5 34545.04 92 .90011 3153.176 951.0356

38 .35733 414223.8 33537.95 93 .90573 2381.964 757.8322

39 .36599 402273.9 32556.68 94 .91093 1768.667 593.0195

40 .37485 390393.4 31601.00 95 .91583 1289.858 455.7766

41 .38391 378583.3 30670.33 96 .92041 923.0382 343.5671

42 .39317 366844.9 29763.47 97 .92463 647.6789 253.6091

43 .40263 355180.0 28879.28 98 .92858 445.3168 183.3231

44 .41228 343590.9 28016.74 99 .93240 299.6588 129.8657

45 .42208 332080.8 27173.69 100 .93610 196.9953 89.99089

46 .43205 320653.8 26349.61 101 .93972 126.2506 60.92129

47 .44216 309314.6 25542.61 102 .94327 78.67302 40.18570

48 .45241 298068.5 24752.59 103 .94677 47.52102 25.76991

49 .46279 286920.9 23978.64 104 .95048 27.68452 16.07069

50 .47332 275876.9 23220.69 105 .95410 15.45166 9.632988

51 .48398 264942.1 22477.69 106 .95870 8.161139 5.622366

52 .49474 254123.0 21747.95 107 .96420 3.959365 3.125273

53 .50559 243426.6 21030.86 108 .97254 1.639587 1.672082

54 .51653 232860.7 20325.68 109 .98638 .4132513 .8379140
5

Table C (3.0)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 3.0 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .12951 788085.6 100000.0 55 .50611 189630.0 17641.75

 1 .12507 775595.8 96178.64 56 .51745 180768.5 16995.53

 2 .12817 763601.6 93309.45 57 .52887 172044.9 16361.22

 3 .13159 751664.2 90547.78 58 .54034 163466.7 15737.56

 4 .13521 739765.8 87877.59 59 .55182 155042.2 15123.42

 5 .13900 727897.1 85292.17 60 .56332 146780.1 14518.46

 6 .14293 716053.1 82785.32 61 .57483 138689.2 13923.06

 7 .14701 704230.5 80354.58 62 .58639 130776.8 13338.02

 8 .15122 692426.9 77996.00 63 .59798 123050.1 12763.30

 9 .15558 680640.4 75708.94 64 .60959 115516.1 12198.22

10 .16010 668868.1 73491.18 65 .62122 108181.8 11642.64

11 .16476 657108.0 71339.10 66 .63288 101053.9 11096.99

12 .16957 645359.6 69250.04 67 .64458 94138.45 10561.93

13 .17448 633624.0 67218.75 68 .65630 87440.89 10036.70

14 .17944 621906.5 65239.77 69 .66802 80967.37 9520.495

15 .18444 610214.7 63310.05 70 .67968 74724.71 9012.201

16 .18945 598557.4 61427.43 71 .69124 68720.38 8511.093

17 .19450 586943.2 59592.30 72 .70268 62962.03 8017.126

18 .19961 575378.4 57804.92 73 .71397 57457.01 7530.498

19 .20482 563867.5 56067.10 74 .72515 52211.55 7052.847

20 .21015 552411.8 54379.26 75 .73625 47230.05 6585.629

21 .21563 541011.8 52740.57 76 .74729 42515.28 6130.019

22 .22123 529667.9 51148.60 77 .75827 38068.95 5686.326

23 .22698 518380.7 49603.10 78 .76917 33892.23 5254.605

24 .23290 507149.7 48103.25 79 .77993 29986.19 4834.303

25 .23899 495974.0 46648.21 80 .79047 26352.14 4424.818

26 .24525 484852.9 45236.20 81 .80074 22991.27 4026.326

27 .25171 473785.0 43866.87 82 .81070 19903.81 3639.941

28 .25833 462769.8 42537.18 83 .82035 17088.09 3267.574

29 .26514 451807.5 41246.04 84 .82976 14539.67 2912.056

30 .27210 440898.7 39991.55 85 .83897 12251.15 2575.450

31 .27924 430044.4 38772.35 86 .84793 10213.57 2257.791

32 .28654 419246.0 37587.53 87 .85652 8417.360 1959.050

33 .29402 408504.2 36436.57 88 .86475 6851.587 1680.915

34 .30169 397820.1 35317.84 89 .87263 5503.099 1424.883

35 .30955 387194.6 34231.24 90 .88015 4356.832 1191.989

36 .31759 376628.6 33174.87 91 .88722 3396.591 982.1120

37 .32582 366123.4 32147.98 92 .89371 2605.525 795.3140

38 .33425 355680.3 31150.16 93 .89967 1965.607 632.5150

39 .34288 345300.2 30180.04 94 .90518 1457.502 493.9951

40 .35172 334984.4 29237.25 95 .91037 1061.439 378.9323

41 .36079 324733.7 28321.09 96 .91523 758.4944 285.0867

42 .37007 314549.2 27430.32 97 .91970 531.4508 210.0323

43 .37956 304432.5 26563.77 98 .92389 364.8694 151.5285

44 .38925 294385.4 25720.34 99 .92795 245.1645 107.1341

45 .39912 284411.0 24897.95 100 .93187 160.9337 74.09476

46 .40917 274512.6 24096.01 101 .93572 102.9878 50.06266

47 .41937 264694.6 23312.67 102 .93949 64.08317 32.95887

48 .42973 254961.5 22547.75 103 .94321 38.65266 21.09452

49 .44024 245318.1 21800.33 104 .94715 22.48658 13.12946

50 .45091 235769.0 21070.25 105 .95101 12.53383 7.854697

51 .46173 226318.9 20356.45 106 .95590 6.612012 4.575552

52 .47267 216973.6 19657.33 107 .96176 3.204450 2.538448

53 .48372 207739.2 18972.27 108 .97065 1.325917 1.355482

54 .49486 198622.5 18300.51 109 .98544 .3340337 .6779403
6

Table C (3.2)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 3.2 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .11525 684657.8 100000.0 55 .48580 161770.6 15856.44

 1 .11046 673593.4 95992.25 56 .49734 154127.9 15246.01

 2 .11334 663024.0 92948.14 57 .50897 146608.8 14648.55

 3 .11653 652511.2 90022.36 58 .52067 139219.9 14062.87

 4 .11993 642037.2 87198.34 59 .53240 131968.3 13487.89

 5 .12349 631592.7 84468.89 60 .54415 124861.7 12923.26

 6 .12720 621172.6 81827.35 61 .55594 117907.3 12369.26

 7 .13106 610773.7 79270.82 62 .56777 111111.6 11826.55

 8 .13505 600393.6 76794.93 63 .57967 104480.6 11295.02

 9 .13919 590030.2 74398.63 64 .59160 98019.95 10774.03

10 .14350 579680.8 72079.29 65 .60355 91735.78 10263.38

11 .14795 569343.5 69832.96 66 .61555 85633.62 9763.419

12 .15254 559017.4 67656.63 67 .62761 79718.27 9274.653

13 .15724 548704.0 65544.81 68 .63971 73994.31 8796.360

14 .16200 538408.2 63491.82 69 .65181 68466.70 8327.773

15 .16678 528137.4 61494.40 70 .66387 63141.02 7867.881

16 .17159 517900.1 59550.14 71 .67583 58023.41 7416.001

17 .17643 507704.6 57659.14 72 .68768 53120.13 6972.053

18 .18133 497556.9 55821.34 73 .69939 48437.17 6536.168

19 .18634 487461.2 54038.23 74 .71100 43979.49 6109.723

20 .19147 477418.7 52309.90 75 .72253 39750.47 5693.926

21 .19674 467429.8 50635.24 76 .73402 35752.07 5289.735

22 .20215 457494.8 49011.65 77 .74545 31985.32 4897.352

23 .20771 447614.1 47438.60 78 .75681 28450.77 4516.762

24 .21344 437787.2 45915.05 79 .76804 25148.90 4147.425

25 .21935 428013.1 44439.91 80 .77906 22080.37 3788.764

26 .22544 418290.9 43011.23 81 .78979 19245.76 3440.873

27 .23173 408619.4 41628.42 82 .80021 16644.80 3104.642

28 .23820 398997.9 40288.35 83 .81031 14275.63 2781.635

29 .24484 389426.4 38989.76 84 .82017 12134.01 2474.185

30 .25166 379905.5 37730.63 85 .82983 10213.23 2183.951

31 .25866 370436.1 36509.47 86 .83924 8505.236 1910.870

32 .26583 361019.3 35325.20 87 .84826 7001.540 1654.819

33 .27319 351655.7 34177.15 88 .85692 5692.499 1417.125

34 .28074 342346.2 33063.60 89 .86520 4566.654 1198.945

35 .28849 333091.5 31984.24 90 .87312 3610.974 1001.036

36 .29644 323892.5 30937.14 91 .88057 2811.527 823.1823

37 .30458 314750.2 29921.42 92 .88741 2153.888 665.3209

38 .31295 305665.6 28936.52 93 .89369 1622.701 528.1057

39 .32152 296639.6 27981.01 94 .89950 1201.580 411.6520

40 .33031 287673.2 27054.38 95 .90498 873.8330 315.1568

41 .33935 278767.0 26155.83 96 .91011 623.5408 236.6463

42 .34860 269922.0 25284.07 97 .91483 436.2607 174.0068

43 .35809 261139.5 24437.87 98 .91925 299.0787 125.2945

44 .36780 252421.0 23616.09 99 .92354 200.6632 88.41435

45 .37769 243769.2 22816.68 100 .92769 131.5279 61.02956

46 .38778 235187.2 22038.97 101 .93176 84.04624 41.15515

47 .39804 226678.6 21281.19 102 .93574 52.22061 27.04208

48 .40847 218247.6 20543.04 103 .93968 31.45234 17.27408

49 .41907 209898.2 19823.57 104 .94386 18.27215 10.73074

50 .42985 201634.6 19122.56 105 .94793 10.17121 6.407223

51 .44079 193460.9 18438.94 106 .95311 5.359153 3.725130

52 .45186 185382.0 17771.17 107 .95933 2.594544 2.062641

53 .46306 177403.5 17118.60 108 .96877 1.072699 1.099276

54 .47437 169531.1 16480.47 109 .98450 .2701133 .5487341
7

Table C (3.4)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 3.4 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .10288 595621.7 100000.0 55 .46656 138094.3 14254.74

 1 .09777 585793.9 95806.58 56 .47826 131497.8 13679.46

2 .10043 576460.7 92588.92 57 .49007 125012.3 13117.98

 3 .10340 567183.8 89500.99 58 .50196 118643.3 12569.13

 4 .10658 557945.4 86525.65 59 .51390 112397.1 12031.91

 5 .10993 548736.4 83655.13 60 .52587 106280.2 11505.93

 6 .11342 539551.6 80882.29 61 .53789 100298.8 10991.39

 7 .11706 530387.6 78203.73 62 .54997 94458.45 10488.80

 8 .12083 521242.2 75614.63 63 .56213 88764.07 9998.021

 9 .12476 512113.4 73113.46 64 .57434 83220.59 9518.406

10 .12884 502998.2 70697.18 65 .58658 77832.99 9049.736

11 .13308 493894.9 68361.44 66 .59889 72605.88 8592.239

12 .13746 484802.6 66102.86 67 .61127 67543.18 8146.317

13 .14195 475722.7 63915.67 68 .62371 62648.57 7711.267

14 .14650 466659.9 61793.96 69 .63617 57926.10 7286.364

15 .15107 457621.5 59734.19 70 .64859 53380.30 6870.667

16 .15567 448615.6 57733.70 71 .66093 49016.21 6463.534

17 .16030 439650.2 55792.25 72 .67316 44838.92 6064.851

18 .16499 430731.1 53909.48 73 .68526 40853.27 5674.685

19 .16978 421862.2 52086.49 74 .69727 37063.22 5294.186

20 .17471 413044.6 50323.06 75 .70920 33471.31 4924.348

21 .17978 404278.6 48617.79 76 .72111 30078.85 4565.938

22 .18498 395564.3 46967.86 77 .73297 26886.35 4219.068

23 .19034 386902.0 45372.48 78 .74477 23893.89 3883.663

24 .19588 378291.2 43830.34 79 .75645 21101.50 3559.197

25 .20159 369730.8 42340.13 80 .76791 18509.36 3245.116

26 .20749 361219.8 40899.69 81 .77908 16117.57 2941.443

27 .21360 352757.0 39508.19 82 .78994 13925.53 2648.882

28 .21989 344341.7 38162.42 83 .80048 11931.26 2368.701

29 .22637 335973.9 36860.92 84 .81077 10130.76 2102.817

30 .23302 327653.8 35601.55 85 .82087 8517.953 1852.556

31 .23986 319382.3 34382.66 86 .83070 7085.655 1617.778

32 .24688 311160.3 33203.03 87 .84015 5826.326 1398.290

33 .25410 302988.3 32061.82 88 .84921 4731.484 1195.127

34 .26151 294867.2 30957.19 89 .85789 3791.147 1009.170

35 .26914 286797.3 29888.67 90 .86620 2994.048 840.9574

36 .27697 278779.4 28854.26 91 .87401 2328.207 690.2071

37 .28500 270814.5 27852.94 92 .88119 1781.275 556.7673

38 .29327 262903.2 26884.03 93 .88779 1340.171 441.0853

39 .30175 255046.4 25946.01 94 .89389 991.0035 343.1556

40 .31048 247244.9 25038.25 95 .89966 719.6823 262.2085

41 .31945 239499.1 24159.84 96 .90504 512.8098 196.5074

42 .32866 231809.8 23309.43 97 .91001 358.2680 144.2131

43 .33811 224178.1 22485.74 98 .91466 245.2520 103.6405

44 .34779 216605.4 21687.57 99 .91918 164.3073 72.99270

45 .35769 209093.8 20912.91 100 .92355 107.5394 50.28704

46 .36779 201646.2 20161.03 101 .92784 68.61668 33.84537

47 .37806 194265.8 19430.16 102 .93203 42.57151 22.19598

48 .38853 186956.3 18719.93 103 .93618 25.60387 14.15104

49 .39918 179721.1 18029.38 104 .94058 14.85372 8.773690

50 .41003 172563.9 17358.17 105 .94488 8.257338 5.228553

51 .42105 165488.3 16705.25 106 .95035 4.345479 3.033976

52 .43223 158498.7 16069.12 107 .95691 2.101587 1.676693

53 .44354 151599.8 15449.12 108 .96690 .8681974 .8918581

54 .45498 144796.7 14844.45 109 .98356 .2185147 .4443347
8

Table C (3.6)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 3.6 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .09213 518892.1 100000.0 55 .44832 117959.9 12817.48

 1 .08673 510138.7 95621.62 56 .46015 112262.3 12276.45

 2 .08918 501879.4 92231.78 57 .47210 106664.2 11749.83

 3 .09194 493676.2 88983.65 58 .48416 101170.6 11236.49

 4 .09491 485511.3 85859.43 59 .49627 95786.62 10735.46

 5 .09804 477375.5 82850.76 60 .50842 90518.06 10246.34

 6 .10132 469263.7 79949.94 61 .52064 85370.20 9769.228

 7 .10475 461172.5 77153.02 62 .53294 80347.70 9304.532

 8 .10831 453099.6 74454.69 63 .54533 75454.68 8852.041

 9 .11202 445043.0 71852.92 64 .55778 70695.27 8411.131

10 .11590 436999.9 69344.16 65 .57029 66073.60 7981.542

11 .11993 428968.4 66923.68 66 .58287 61593.47 7563.417

12 .12410 420947.7 64587.68 67 .59554 57258.07 7157.045

13 .12838 412939.1 62330.06 68 .60829 53070.35 6761.749

14 .13271 404947.2 60144.65 69 .62107 49033.58 6376.831

15 .13708 396978.9 58027.61 70 .63383 45151.43 6001.416

16 .14146 389042.4 55976.00 71 .64651 41427.98 5634.893

17 .14588 381145.0 53989.23 72 .65910 37867.40 5277.115

18 .15036 373292.5 52066.60 73 .67156 34473.57 4928.093

19 .15494 365488.4 50208.82 74 .68393 31249.60 4588.780

20 .15965 357733.8 48415.31 75 .69625 28197.37 4259.979

21 .16452 350028.8 46684.39 76 .70855 25317.69 3942.298

22 .16951 342373.4 45013.01 77 .72082 22610.66 3635.774

23 .17467 334768.0 43400.08 78 .73303 20076.02 3340.278

24 .18000 327211.7 41844.05 79 .74513 17713.45 3055.301

25 .18552 319703.6 40343.33 80 .75701 15522.79 2780.308

26 .19122 312242.6 38895.59 81 .76861 13503.79 2515.266

27 .19714 304827.4 37499.75 82 .77989 11655.60 2260.720

28 .20324 297457.3 36152.46 83 .79085 9976.195 2017.694

29 .20953 290132.1 34852.10 84 .80156 8461.858 1787.752

30 .21601 282852.1 33596.37 85 .81207 7107.099 1571.947

31 .22268 275618.0 32383.49 86 .82232 5905.510 1370.081

32 .22953 268430.4 31212.09 87 .83217 4850.412 1181.913

33 .23659 261290.0 30081.12 88 .84163 3934.355 1008.238

34 .24385 254197.1 28988.66 89 .85070 3148.648 849.7162

35 .25133 247152.3 27934.06 90 .85938 2483.554 706.7153

36 .25902 240156.1 26915.23 91 .86754 1928.771 578.9096

37 .26694 233209.3 25931.05 92 .87506 1473.730 466.0857

38 .27508 226312.5 24980.67 93 .88196 1107.288 368.5322

39 .28346 219466.2 24062.52 94 .88836 817.6668 286.1572

40 .29208 212671.2 23175.83 95 .89439 592.9684 218.2334

41 .30097 205927.8 22319.59 96 .90004 421.9160 163.2353

42 .31011 199236.6 21492.38 97 .90525 294.3392 119.5640

43 .31950 192598.5 20692.88 98 .91013 201.1952 85.76031

44 .32914 186014.7 19919.82 99 .91486 134.5935 60.28330

45 .33899 179487.1 19171.22 100 .91945 87.96213 41.45095

46 .34907 173018.1 18446.27 101 .92395 56.04275 27.84443

47 .35934 166610.6 17743.25 102 .92835 34.71958 18.22528

48 .36982 160267.7 17061.68 103 .93271 20.85146 11.59709

49 .38049 153992.7 16400.58 104 .93734 12.07978 7.176353

50 .39137 147788.6 15759.53 105 .94186 6.706346 4.268386

51 .40245 141658.6 15137.46 106 .94760 3.524986 2.472038

52 .41369 135606.5 14532.92 107 .95451 1.702989 1.363507

53 .42509 129636.4 13945.21 108 .96504 .7029706 .7238696

54 .43663 123752.7 13373.54 109 .98263 .1768453 .3599445
9

Table C (3.8)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 3.8 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .08278 452695.8 100000.0 55 .43102 100826.6 11527.49

 1 .07711 444877.2 95437.38 56 .44295 95901.69 11019.64

 2 .07936 437552.2 91876.70 57 .45502 91066.22 10526.61

 3 .08192 430283.0 88470.28 58 .46720 86324.27 10047.32

 4 .08468 423051.9 85199.61 59 .47945 81680.44 9580.813

 5 .08762 415849.8 82055.65 60 .49177 77139.57 9126.680

 6 .09069 408671.4 79030.10 61 .50415 72706.22 8684.938

 7 .09391 401513.3 76118.42 62 .51664 68384.31 8255.882

 8 .09727 394373.4 73314.74 63 .52923 64177.29 7839.254

 9 .10078 387249.5 70616.47 64 .54189 60088.59 7434.437

10 .10445 380138.8 68019.58 65 .55463 56121.64 7041.139

11 .10827 373039.4 65518.84 66 .56746 52279.55 6659.423

12 .11224 365950.7 63110.04 67 .58040 48564.89 6289.479

13 .11631 358873.8 60786.73 68 .59342 44980.02 5930.651

14 .12044 351813.2 58542.41 69 .60649 41527.54 5582.267

15 .12460 344775.6 56372.95 70 .61956 38210.41 5243.507

16 .12878 337768.8 54275.06 71 .63256 35031.96 4913.786

17 .13299 330800.0 52247.80 72 .64547 31995.52 4592.926

18 .13725 323874.6 50290.09 73 .65827 29104.21 4280.892

19 .14162 316995.9 48402.26 74 .67099 26360.46 3978.460

20 .14612 310165.0 46583.35 75 .68367 23765.61 3686.274

21 .15078 303381.8 44831.38 76 .69633 21320.08 3404.803

22 .15556 296646.3 43143.05 77 .70898 19023.66 3134.020

23 .16051 289958.6 41516.99 78 .72159 16875.84 2873.757

24 .16563 283318.0 39951.34 79 .73408 14876.06 2623.516

25 .17095 276723.3 38444.29 80 .74637 13023.90 2382.786

26 .17645 270173.5 36993.28 81 .75838 11318.85 2151.486

27 .18217 263667.4 35596.98 82 .77006 9759.917 1930.029

28 .18808 257204.0 34251.94 83 .78141 8345.084 1719.233

29 .19418 250783.1 32956.31 84 .79252 7070.906 1520.369

30 .20048 244405.0 31707.68 85 .80344 5932.443 1334.265

31 .20696 238070.2 30504.10 86 .81409 4923.996 1160.681

32 .21363 231779.2 29344.02 87 .82433 4039.656 999.3426

33 .22052 225532.6 28226.25 88 .83417 3272.883 850.8529

34 .22762 219330.6 27148.75 89 .84362 2616.120 715.6945

35 .23494 213173.6 26110.68 90 .85266 2060.951 594.1015

36 .24248 207062.0 25109.88 91 .86117 1598.522 485.7237

37 .25025 200996.5 24145.09 92 .86901 1219.785 390.3074

38 .25826 194977.6 23215.36 93 .87621 915.2480 308.0200

39 .26651 189005.6 22319.00 94 .88289 674.9246 238.7100

40 .27502 183081.2 21455.14 95 .88919 488.7647 181.6977

41 .28380 177204.6 20622.66 96 .89509 347.2748 135.6453

42 .29284 171376.2 19820.08 97 .90054 241.9166 99.16390

43 .30215 165596.7 19046.02 98 .90564 165.1202 70.99074

44 .31172 159867.3 18299.15 99 .91059 110.2983 49.80521

45 .32152 154189.4 17577.53 100 .91539 71.97826 34.18020

46 .33155 148565.3 16880.26 101 .92010 45.79170 22.91611

47 .34179 142997.5 16205.63 102 .92471 28.32746 14.97060

48 .35225 137488.7 15553.11 103 .92927 16.98812 9.507718

49 .36292 132041.7 14921.65 104 .93412 9.827891 5.872102

50 .37381 126659.3 14310.78 105 .93885 5.448908 3.485908

51 .38491 121344.2 13719.41 106 .94488 2.860583 2.014976

52 .39619 116099.6 13146.13 107 .95212 1.380556 1.109263

53 .40764 110929.3 12590.20 108 .96318 .5694209 .5877596

54 .41925 105837.0 12050.81 109 .98170 .1431806 .2917006
10

Table C (4.0)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 4.0 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .07463 395523.7 100000.0 55 .41461 86237.52 10369.44

 1 .06871 388519.6 95253.85 56 .42661 81977.54 9893.551

 2 .07077 382008.4 91523.67 57 .43877 77797.82 9432.725

 3 .07314 375553.0 87960.86 58 .45105 73701.89 8985.926

 4 .07571 369135.5 84546.12 59 .46342 69693.73 8552.227

 5 .07846 362746.7 81269.69 60 .47586 65777.48 8131.182

 6 .08134 356381.3 78122.59 61 .48838 61957.00 7722.744

 7 .08437 350036.2 75099.64 62 .50103 58235.63 7327.104

 8 .08752 343708.9 72194.38 63 .51379 54616.22 6943.967

 9 .09084 337397.3 69403.63 64 .52664 51101.62 6572.718

10 .09431 331098.7 66722.77 65 .53958 47694.66 6213.036

11 .09793 324811.4 64146.12 66 .55263 44397.88 5864.912

12 .10170 318534.4 61668.97 67 .56580 41213.32 5528.453

13 .10558 312268.9 59284.47 68 .57908 38142.85 5203.018

14 .10950 306019.3 56985.82 69 .59242 35188.52 4887.960

15 .11346 299792.2 54768.51 70 .60576 32352.72 4582.504

16 .11743 293594.9 52628.93 71 .61906 29638.11 4286.089

17 .12144 287434.5 50565.72 72 .63227 27047.37 3998.513

18 .12550 281316.0 48577.45 73 .64538 24582.98 3719.695

19 .12966 275242.8 46664.00 74 .65842 22246.81 3450.261

20 .13395 269215.6 44824.04 75 .67143 20039.77 3190.720

21 .13839 263234.2 43055.28 76 .68444 17961.98 2941.421

22 .14297 257298.7 41354.16 77 .69745 16013.01 2702.284

23 .14771 251409.0 39718.99 78 .71043 14192.17 2473.108

24 .15263 245564.4 38147.64 79 .72330 12498.74 2253.413

25 .15774 239763.6 36638.03 80 .73597 10932.10 2042.708

26 .16304 234005.6 35187.40 81 .74837 9491.584 1840.872

27 .16855 228289.1 33794.15 82 .76043 8176.086 1648.211

28 .17426 222613.2 32454.69 83 .77217 6983.652 1465.372

29 .18017 216977.6 31167.00 84 .78366 5911.109 1293.380

30 .18627 211382.5 29928.49 85 .79497 4954.023 1132.879

31 .19256 205828.2 28737.08 86 .80600 4107.333 983.5987

32 .19906 200315.2 27591.04 87 .81662 3365.820 845.2470

33 .20577 194843.9 26489.01 88 .82683 2723.752 718.2700

34 .21268 189414.4 25428.82 89 .83664 2174.554 603.0106

35 .21984 184027.2 24409.48 90 .84604 1710.962 499.5994

36 .22722 178682.4 23428.75 91 .85489 1325.362 407.6755

37 .23483 173380.6 22485.23 92 .86305 1010.011 326.9611

38 .24269 168122.1 21577.84 93 .87054 756.8230 257.5326

39 .25080 162907.4 20704.81 94 .87749 557.3284 199.1993

40 .25918 157736.7 19865.15 95 .88406 403.0370 151.3320

41 .26783 152610.3 19057.65 96 .89021 285.9546 112.7587

42 .27676 147528.4 18280.75 97 .89588 198.9115 82.27407

43 .28597 142491.7 17533.02 98 .90119 135.5687 58.78616

44 .29545 137501.0 16813.09 99 .90636 90.42537 41.16349

45 .30517 132557.7 16119.02 100 .91136 58.92285 28.19526

46 .31514 127663.7 15449.83 101 .91628 37.43096 18.86715

47 .32533 122821.3 14803.85 102 .92110 23.12159 12.30180

48 .33574 118032.7 14180.44 103 .92586 13.84621 7.797758

49 .34638 113300.5 13578.55 104 .93092 7.999057 4.806745

50 .35726 108627.1 12997.62 105 .93587 4.429044 2.847983

51 .36836 104014.8 12436.56 106 .94217 2.322356 1.643067

52 .37965 99466.43 11893.96 107 .94975 1.119626 .9027842

53 .39113 94985.23 11369.08 108 .96134 .4614307 .4774339

54 .40278 90574.50 10861.08 109 .98077 .1159716 .2364912
11

Table C (4.2)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 4.2 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .06752 346089.9 100000.0 55 .39903 73807.01 9329.632

 1 .06137 339796.6 95071.02 56 .41108 70119.49 8884.376

 2 .06325 333995.6 91172.67 57 .42330 66504.06 8454.298

 3 .06545 328250.2 87455.33 58 .43566 62963.72 8038.385

 4 .06784 322542.4 83898.88 59 .44811 59501.89 7635.734

 5 .07040 316863.1 80492.74 60 .46066 56122.12 7245.876

 6 .07310 311207.1 77227.21 61 .47330 52827.71 6868.698

 7 .07594 305571.0 74096.41 62 .48608 49621.43 6504.304

 8 .07891 299952.6 71093.25 63 .49898 46505.67 6152.360

 9 .08203 294349.6 68213.88 64 .51200 43482.77 5812.256

10 .08532 288759.5 65453.11 65 .52512 40555.06 5483.643

11 .08875 283180.3 62804.71 66 .53835 37724.59 5166.453

12 .09233 277611.3 60263.47 67 .55174 34992.99 4860.716

13 .09601 272053.5 57822.12 68 .56524 32361.69 4565.807

14 .09974 266511.2 55473.49 69 .57882 29832.31 4281.100

15 .10350 260990.8 53212.70 70 .59242 27406.75 4005.865

16 .10728 255499.4 51035.75 71 .60598 25087.12 3739.558

17 .11108 250043.7 48940.88 72 .61948 22875.57 3481.955

18 .11494 244628.7 46926.25 73 .63287 20774.06 3232.940

19 .11889 239257.3 44991.32 74 .64621 18783.98 2993.008

20 .12298 233930.3 43134.37 75 .65953 16905.92 2762.550

21 .12722 228647.4 41352.76 76 .67287 15139.77 2541.817

22 .13159 223408.6 39642.67 77 .68622 13484.94 2330.686

23 .13613 218213.6 38002.08 78 .69954 11940.63 2128.931

24 .14084 213061.8 36428.61 79 .71278 10505.99 1936.087

25 .14574 207951.9 34919.87 80 .72581 9180.296 1751.684

26 .15084 202882.8 33472.90 81 .73857 7962.759 1575.574

27 .15615 197853.1 32085.83 82 .75101 6852.223 1407.971

28 .16166 192862.0 30754.94 83 .76311 5846.819 1249.379

29 .16737 187909.1 29478.00 84 .77497 4943.636 1100.622

30 .17328 182994.4 28252.28 85 .78665 4138.707 962.1906

31 .17938 178118.2 27075.52 86 .79805 3427.546 833.7989

32 .18568 173281.1 25945.85 87 .80904 2805.547 715.1425

33 .19220 168483.1 24861.72 88 .81962 2267.689 606.5440

34 .19894 163724.4 23820.86 89 .82978 1808.262 508.2357

35 .20592 159005.2 22822.09 90 .83952 1420.989 420.2694

36 .21312 154325.7 21863.08 91 .84870 1099.329 342.2836

37 .22057 149686.4 20942.35 92 .85716 836.6539 273.9890

38 .22827 145087.4 20058.64 93 .86494 626.0749 215.3946

39 .23623 140529.0 19210.14 94 .87216 460.4083 166.2862

40 .24446 136011.5 18395.72 95 .87898 332.4804 126.0854

41 .25298 131535.1 17614.07 96 .88537 235.5575 93.76690

42 .26178 127099.8 16863.59 97 .89127 163.6176 68.28545

43 .27087 122706.1 16142.78 98 .89680 111.3511 48.69741

44 .28025 118354.8 15450.23 99 .90217 74.16308 34.03366

45 .28987 114047.1 14783.98 100 .90738 48.25499 23.26688

46 .29976 109784.6 14143.03 101 .91250 30.60916 15.53939

47 .30987 105569.3 13525.67 102 .91751 18.88008 10.11258

48 .32023 101403.2 12931.22 103 .92247 11.28998 6.397771

49 .33082 97288.57 12358.59 104 .92775 6.513187 3.936186

50 .34166 93227.36 11807.15 105 .93290 3.601527 2.327703

51 .35274 89221.68 11275.79 106 .93948 1.886162 1.340328

52 .36402 85273.99 10763.14 107 .94739 .9083805 .7350304

53 .37550 81387.07 10268.41 108 .95950 .3740724 .3879719

54 .38717 77563.79 9790.762 109 .97985 .09397138 .1918084
12

Table C (4.4)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 4.4 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .06130 303298.5 100000.0 55 .38424 63208.87 8395.791

 1 .05495 297626.2 94888.89 56 .39631 60014.61 7979.786

 2 .05667 292445.8 90823.68 57 .40857 56885.09 7578.951

 3 .05869 287320.7 86953.68 58 .42098 53822.90 7192.297

 4 .06092 282233.1 83257.82 59 .43351 50830.95 6818.939

 5 .06331 277173.8 79724.68 60 .44613 47912.28 6458.387

 6 .06583 272137.4 76343.78 61 .45887 45069.69 6110.474

 7 .06849 267120.9 73108.48 62 .47175 42305.51 5775.219

 8 .07129 262121.7 70010.98 63 .48478 39621.70 5452.260

 9 .07423 257137.7 67046.75 64 .49793 37020.19 5140.991

10 .07734 252166.4 64209.97 65 .51121 34502.87 4841.038

11 .08059 247205.8 61493.84 66 .52461 32071.40 4552.281

12 .08398 242255.2 58892.60 67 .53818 29727.04 4274.684

13 .08748 237315.6 56398.54 68 .55188 27470.89 4007.638

14 .09102 232391.0 54004.08 69 .56568 25304.21 3750.538

15 .09460 227487.7 51703.93 70 .57951 23228.48 3502.690

16 .09818 222612.7 49493.71 71 .59332 21245.37 3263.570

17 .10179 217772.2 47371.22 72 .60707 19356.59 3032.934

18 .10545 212971.2 45334.19 73 .62073 17563.66 2810.636

19 .10921 208212.2 43381.63 74 .63435 15867.61 2597.061

20 .11310 203496.1 41511.44 75 .64796 14268.76 2392.499

21 .11713 198822.5 39720.63 76 .66160 12766.83 2197.116

22 .12130 194191.1 38005.08 77 .67526 11361.13 2010.757

23 .12563 189601.9 36362.48 78 .68892 10050.77 1833.178

24 .13014 185053.9 34790.11 79 .70250 8834.859 1663.931

25 .13484 180545.9 33285.35 80 .71588 7712.575 1502.566

26 .13974 176076.8 31844.98 81 .72899 6683.071 1348.912

27 .14485 171645.2 30466.90 82 .74178 5745.178 1203.111

28 .15016 167250.2 29147.21 83 .75423 4897.121 1065.549

29 .15567 162891.5 27883.50 84 .76645 4136.249 936.8818

30 .16138 158568.9 26672.89 85 .77848 3459.018 817.4757

31 .16728 154282.7 25512.95 86 .79025 2861.454 707.0372

32 .17339 150033.3 24401.64 87 .80159 2339.501 605.2583

33 .17972 145820.6 23337.24 88 .81251 1888.765 512.3629

34 .18627 141644.9 22317.36 89 .82302 1504.284 428.4970

35 .19307 137506.2 21340.67 90 .83309 1180.641 353.6532

36 .20010 133404.6 20404.75 91 .84260 912.2145 287.4770

37 .20737 129340.4 19507.99 92 .85136 693.3323 229.6770

38 .21490 125313.9 18649.01 93 .85942 518.1242 180.2131

39 .22270 121325.1 17825.93 94 .86690 380.4965 138.8593

40 .23078 117374.3 17037.49 95 .87397 274.3863 105.0874

41 .23915 113461.4 16282.30 96 .88060 194.1207 78.00145

42 .24782 109586.6 15558.70 97 .88672 134.6404 56.69549

43 .25678 105750.3 14865.14 98 .89245 91.49661 40.35464

44 .26603 101952.9 14200.14 99 .89803 60.84999 28.14903

45 .27555 98195.64 13561.77 100 .90344 39.53448 19.20703

46 .28533 94479.82 12948.95 101 .90876 25.04074 12.80334

47 .29535 90807.15 12359.99 102 .91396 15.42289 8.316075

48 .30563 87179.53 11794.14 103 .91912 9.209386 5.251125

49 .31615 83598.80 11250.26 104 .92460 5.305470 3.224530

50 .32694 80066.72 10727.68 105 .92996 2.929807 1.903206

51 .33798 76585.08 10225.28 106 .93680 1.532515 1.093796

52 .34924 73156.04 9741.690 107 .94504 .7372899 .5986843

53 .36070 69782.01 9276.108 108 .95767 .3033754 .3153988

54 .37237 66465.46 8827.676 109 .97893 .07617544 .1556304
13

Table C (4.6)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 4.6 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .05586 266213.9 100000.0 55 .37019 54167.22 7556.947

 1 .04932 261085.2 94707.46 56 .38227 51398.28 7168.773

 2 .05088 256447.9 90476.70 57 .39455 48687.49 6795.658

 3 .05275 251865.7 86455.85 58 .40699 46037.07 6436.634

 4 .05482 247320.8 82622.87 59 .41956 43449.52 6090.835

 5 .05705 242803.9 78965.40 60 .43224 40927.42 5757.752

 6 .05941 238309.8 75472.12 61 .44505 38473.15 5437.166

 7 .06191 233835.3 72135.56 62 .45802 36088.65 5129.026

 8 .06453 229377.9 68947.20 63 .47115 33775.53 4832.945

 9 .06731 224935.5 65901.77 64 .48442 31535.35 4548.319

10 .07024 220505.5 62992.76 65 .49782 29369.67 4274.757

11 .07331 216086.1 60212.77 66 .51137 27279.79 4012.091

12 .07653 211676.4 57555.46 67 .52511 25266.69 3760.231

13 .07985 207277.4 55012.64 68 .53899 23331.18 3518.583

14 .08322 202893.2 52576.29 69 .55299 21474.23 3286.562

15 .08661 198529.7 50240.71 70 .56703 19696.97 3063.506

16 .09001 194193.6 48001.08 71 .58106 18000.73 2848.910

17 .09344 189891.0 45854.75 72 .59504 16386.83 2642.516

18 .09691 185626.6 43799.03 73 .60895 14856.44 2444.151

19 .10047 181402.9 41832.46 74 .62282 13410.29 2254.107

20 .10417 177220.4 39952.52 75 .63671 12048.52 2072.587

21 .10801 173078.9 38155.85 76 .65063 10770.71 1899.691

22 .11199 168978.0 36438.09 77 .66459 9576.103 1735.235

23 .11612 164917.4 34796.55 78 .67856 8463.780 1578.964

24 .12043 160896.3 33228.24 79 .69246 7432.806 1430.446

25 .12493 156913.4 31730.25 80 .70618 6482.324 1289.254

26 .12963 152967.6 30299.13 81 .71962 5611.452 1155.201

27 .13454 149057.6 28932.52 82 .73274 4819.037 1028.368

28 .13965 145182.2 27626.37 83 .74553 4103.414 909.0446

29 .14497 141341.2 26378.07 84 .75809 3462.173 797.7470

30 .15048 137534.5 25184.57 85 .77047 2892.153 694.7428

31 .15618 133762.0 24043.29 86 .78258 2389.845 599.7362

32 .16210 130024.2 22952.03 87 .79427 1951.674 512.4218

33 .16824 126321.0 21908.89 88 .80552 1573.800 432.9456

34 .17460 122652.5 20911.37 89 .81636 1251.916 361.3868

35 .18121 119018.7 19957.98 90 .82676 981.3437 297.6945

36 .18805 115419.6 19046.21 91 .83658 757.2546 241.5267

37 .19514 111855.4 18174.34 92 .84563 574.7939 192.5965

38 .20251 108326.3 17340.87 93 .85396 428.9595 150.8294

39 .21013 104832.3 16543.82 94 .86170 314.5812 115.9961

40 .21805 101373.5 15781.86 95 .86902 226.5340 87.61690

41 .22626 97949.88 15053.49 96 .87587 160.0374 64.90959

42 .23478 94561.46 14357.00 97 .88221 110.8396 47.08944

43 .24360 91208.50 13690.77 98 .88815 75.21247 33.45317

44 .25273 87891.47 13053.30 99 .89393 49.94682 23.29035

45 .26212 84611.25 12442.65 100 .89953 32.40295 15.86140

46 .27179 81369.09 11857.69 101 .90504 20.49358 10.55294

47 .28171 78166.45 11296.72 102 .91045 12.60383 6.841281

48 .29190 75004.98 10758.93 103 .91579 7.515246 4.311617

49 .30234 71886.27 10243.17 104 .92148 4.323438 2.642550

50 .31306 68811.87 9748.700 105 .92704 2.384329 1.556722

51 .32404 65783.31 9274.375 106 .93415 1.245677 .8929574

52 .33525 62802.45 8818.864 107 .94271 .5986645 .4878216

53 .34668 59871.39 8381.330 108 .95585 .2461387 .2565027

54 .35833 56992.27 7960.903 109 .97801 .06177450 .1263267
14

Table C (4.8)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 4.8 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .05109 234037.4 100000.0 55 .35683 46448.56 6803.282

 1 .04438 229385.2 94526.72 56 .36890 44046.61 6441.505

 2 .04580 225223.9 90131.69 57 .38118 41696.92 6094.589

 3 .04752 221117.5 85961.82 58 .39364 39401.36 5761.587

 4 .04944 217048.2 81993.97 59 .40623 37162.08 5441.649

 5 .05152 213006.7 78214.79 60 .41896 34981.28 5134.251

 6 .05372 208987.9 74612.05 61 .43182 32860.96 4839.128

 7 .05607 204988.3 71177.42 62 .44485 30802.73 4556.169

 8 .05853 201005.6 67901.58 63 .45807 28807.92 4284.964

 9 .06115 197037.7 64778.47 64 .47143 26877.78 4024.914

10 .06392 193082.1 61800.88 65 .48495 25013.55 3775.614

11 .06683 189136.7 58960.75 66 .49862 23216.29 3536.855

12 .06989 185200.9 56251.14 67 .51250 21486.71 3308.502

13 .07304 181275.6 53663.34 68 .52654 19825.40 3089.977

14 .07624 177364.7 51188.87 69 .54071 18233.08 2880.710

15 .07946 173473.9 48821.58 70 .55495 16710.61 2680.074

16 .08268 169609.8 46556.19 71 .56918 15259.02 2487.581

17 .08592 165778.2 44389.60 72 .58338 13879.33 2302.961

18 .08921 161983.5 42318.64 73 .59751 12572.42 2126.021

19 .09259 158228.1 40341.40 74 .61162 11338.80 1956.970

20 .09610 154512.6 38454.94 75 .62575 10178.43 1795.945

21 .09976 150836.4 36655.54 76 .63995 9090.805 1642.984

22 .10354 147199.2 34938.52 77 .65419 8075.146 1497.888

23 .10748 143600.8 33300.86 78 .66845 7130.520 1360.390

24 .11160 140040.1 31739.28 79 .68265 6255.984 1230.080

25 .11591 136515.9 30250.57 80 .69668 5450.667 1106.549

26 .12041 133027.1 28831.06 81 .71045 4713.681 989.6012

27 .12513 129572.3 27478.13 82 .72389 4043.906 879.2685

28 .13004 126150.4 26187.56 83 .73700 3439.792 775.7621

29 .13516 122761.1 24956.55 84 .74988 2899.156 679.4835

30 .14047 119404.2 23781.90 85 .76260 2419.187 590.6201

31 .14599 116079.8 22660.86 86 .77504 1996.783 508.8793

32 .15171 112787.9 21591.06 87 .78706 1628.804 433.9629

33 .15766 109528.6 20570.44 88 .79865 1311.892 365.9559

34 .16383 106301.9 19596.40 89 .80980 1042.308 304.8864

35 .17025 103107.7 18667.26 90 .82052 816.0178 250.6727

36 .17691 99945.95 17780.46 91 .83064 628.8711 202.9886

37 .18382 96816.83 16934.15 92 .83998 476.7133 161.5568

38 .19100 93720.36 16126.72 93 .84858 355.2817 126.2797

39 .19845 90656.55 15356.12 94 .85657 260.1888 96.93066

40 .20620 87625.43 14620.90 95 .86412 187.1018 73.07622

41 .21425 84626.89 13919.50 96 .87121 131.9911 54.03404

42 .22262 81660.90 13250.14 97 .87775 91.28268 39.12483

43 .23129 78727.64 12611.16 98 .88389 61.85124 27.74193

44 .24027 75827.47 12001.02 99 .88987 41.01370 19.27728

45 .24953 72961.15 11417.76 100 .89567 26.56850 13.10333

46 .25908 70129.75 10860.21 101 .90137 16.77886 8.701299

47 .26889 67334.55 10326.70 102 .90696 10.30418 5.630130

48 .27897 64576.99 9816.316 103 .91249 6.135218 3.541536

49 .28931 61858.44 9327.909 104 .91839 3.524591 2.166431

50 .29995 59180.24 8860.675 105 .92415 1.941188 1.273806

51 .31085 56543.70 8413.470 106 .93151 1.012932 .7292784

52 .32200 53950.44 7984.974 107 .94039 .4862984 .3976436

53 .33339 51402.26 7574.330 108 .95404 .1997807 .2086870

54 .34500 48901.03 7180.655 109 .97710 .05011616 .1025815
15

Table C (5.0)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 5.0 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .04691 206086.0 100000.0 55 .34413 39855.13 6126.009

 1 .04003 201852.2 94346.67 56 .35617 37770.07 5789.198

 2 .04132 198108.8 89788.66 57 .36844 35731.98 5466.980

 3 .04291 194420.2 85471.55 58 .38089 33742.45 5158.426

 4 .04469 190768.3 81371.03 59 .39350 31803.31 4862.701

 5 .04662 187144.1 77472.72 60 .40624 29916.42 4579.268

 6 .04869 183542.3 73763.39 61 .41914 28083.47 4307.825

 7 .05089 179959.6 70233.79 62 .43223 26305.81 4048.208

 8 .05321 176393.6 66873.76 63 .44550 24584.49 3799.987

 9 .05567 172842.1 63676.40 64 .45895 22920.52 3562.571

10 .05829 169302.6 60633.76 65 .47255 21314.90 3335.542

11 .06104 165773.3 57737.08 66 .48634 19768.43 3118.661

12 .06394 162253.3 54978.79 67 .50034 18281.65 2911.752

13 .06693 158743.6 52349.61 68 .51452 16854.95 2714.251

14 .06997 155247.9 49840.61 69 .52885 15488.85 2525.611

15 .07303 151771.8 47445.12 70 .54325 14184.00 2345.231

16 .07608 148321.6 45157.43 71 .55767 12941.17 2172.641

17 .07916 144902.9 42973.91 72 .57206 11761.13 2007.564

18 .08227 141520.0 40890.97 73 .58640 10644.55 1849.789

19 .08548 138175.1 38906.19 74 .60073 9591.724 1699.460

20 .08881 134868.6 37016.20 75 .61510 8602.515 1556.653

21 .09228 131600.0 35216.91 76 .62954 7676.368 1421.360

22 .09588 128368.9 33503.34 77 .64404 6812.477 1293.368

23 .09964 125174.8 31872.13 78 .65858 6009.922 1172.407

24 .10357 122017.0 30319.68 79 .67308 5267.774 1058.084

25 .10768 118894.0 28842.52 80 .68740 4585.168 950.0127

26 .11199 115804.7 27436.72 81 .70147 3961.228 847.9903

27 .11652 112747.8 26099.41 82 .71522 3394.884 752.0110

28 .12124 109722.2 24826.22 83 .72864 2884.699 662.2214

29 .12617 106727.5 23614.14 84 .74183 2428.704 578.9293

30 .13129 103763.4 22459.81 85 .75487 2024.400 502.2579

31 .13661 100829.9 21360.33 86 .76764 1669.052 431.9221

32 .14214 97927.22 20313.16 87 .77998 1359.900 367.6335

33 .14790 95055.16 19316.08 88 .79188 1094.012 309.4306

34 .15388 92213.68 18366.38 89 .80335 868.1447 257.3028

35 .16011 89402.65 17462.24 90 .81437 678.8167 211.1473

36 .16658 86622.00 16601.01 91 .82479 522.4627 170.6563

37 .17331 83871.81 15780.72 92 .83441 395.5268 135.5651

38 .18031 81152.05 14999.66 93 .84326 294.3762 105.7616

39 .18759 78462.67 14255.71 94 .85149 215.2870 81.02660

40 .19516 75803.64 13547.32 95 .85928 154.5950 60.96976

41 .20305 73174.80 12872.86 96 .86659 108.9032 44.99641

42 .21125 70576.05 12230.49 97 .87335 75.20640 32.51883

43 .21977 68007.52 11618.51 98 .87968 50.88386 23.01394

44 .22860 65469.48 11035.33 99 .88585 33.69172 15.96144

45 .23772 62962.57 10479.01 100 .89183 21.79328 10.82879

46 .24714 60487.70 9948.318 101 .89772 13.74297 7.177190

47 .25682 58045.99 9441.578 102 .90350 8.427481 4.635118

48 .26678 55638.69 8957.849 103 .90922 5.010607 2.910087

49 .27702 53267.00 8495.941 104 .91532 2.874497 1.776770

50 .28756 50932.06 8055.008 105 .92127 1.581039 1.042705

51 .29838 48634.99 7633.897 106 .92889 .8240026 .5958317

52 .30946 46377.18 7231.305 107 .93808 .3951806 .3242621

53 .32078 44160.21 6846.354 108 .95224 .1622186 .1698516

54 .33234 41985.67 6478.153 109 .97619 .04067428 .08333267
16

Table C (5.2)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 5.2 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .04322 181775.5 100000.0 55 .33205 34219.32 5517.259

 1 .03620 177909.8 94167.30 56 .34405 32408.09 5204.006

 2 .03737 174533.8 89447.58 57 .35629 30639.08 4905.015

 3 .03883 171212.4 84984.99 58 .36873 28913.64 4619.379

 4 .04048 167927.6 80754.00 59 .38133 27233.32 4346.279

 5 .04229 164670.3 76739.08 60 .39408 25599.71 4085.165

 6 .04422 161435.2 72925.97 61 .40699 24014.22 3835.705

 7 .04628 158218.8 69304.44 62 .42011 22477.95 3597.688

 8 .04846 155019.0 65863.41 63 .43343 20991.76 3370.671

 9 .05079 151833.6 62595.13 64 .44694 19556.44 3154.070

10 .05326 148659.9 59490.84 65 .46062 18172.78 2947.459

11 .05587 145496.2 56541.06 66 .47449 16841.39 2750.573

12 .05862 142341.6 53737.55 67 .48860 15562.64 2563.202

13 .06146 139197.1 51070.46 68 .50291 14336.79 2384.801

14 .06435 136066.2 48530.32 69 .51737 13164.18 2214.838

15 .06725 132954.4 46109.98 70 .53193 12045.28 2052.744

16 .07014 129867.8 43803.23 71 .54651 10980.67 1898.064

17 .07306 126811.8 41605.95 72 .56108 9970.924 1750.514

18 .07601 123790.4 39514.05 73 .57561 9016.499 1609.875

19 .07904 120805.7 37524.62 74 .59015 8117.570 1476.231

20 .08220 117858.0 35633.87 75 .60473 7273.901 1349.611

21 .08550 114946.8 33837.32 76 .61940 6484.907 1229.970

22 .08893 112071.7 32129.68 77 .63415 5749.788 1117.085

23 .09250 109232.1 30507.24 78 .64895 5067.647 1010.685

24 .09625 106427.2 28966.10 79 .66372 4437.582 910.3978

25 .10018 103655.5 27502.50 80 .67833 3858.750 815.8572

26 .10431 100916.0 26112.28 81 .69268 3330.300 726.8573

27 .10865 98207.34 24792.30 82 .70672 2851.221 643.3629

28 .11319 95528.42 23538.04 83 .72044 2420.189 565.4688

29 .11792 92878.76 22346.29 84 .73393 2035.432 493.4061

30 .12286 90258.07 21213.52 85 .74728 1694.732 427.2473

31 .12799 87666.34 20136.70 86 .76036 1395.679 366.7174

32 .13333 85103.59 19113.11 87 .77301 1135.849 311.5407

33 .13889 82569.67 18140.38 88 .78521 912.6850 261.7197

34 .14468 80064.48 17215.70 89 .79699 723.3731 217.2157

35 .15073 77587.83 16337.09 90 .80831 564.9098 177.9123

36 .15701 75139.59 15501.82 91 .81902 434.2323 143.5212

37 .16356 72719.81 14707.83 92 .82891 328.2974 113.7929

38 .17038 70328.39 13953.29 93 .83801 244.0085 88.60718

39 .17747 67965.22 13236.03 94 .84648 178.2047 67.75513

40 .18487 65630.24 12554.40 95 .85450 127.7866 50.88651

41 .19259 63323.23 11906.68 96 .86203 89.88951 37.48345

42 .20062 61044.07 11291.02 97 .86898 61.98597 27.03772

43 .20898 58792.80 10705.66 98 .87551 41.87781 19.09853

44 .21766 56569.61 10148.97 99 .88187 27.68789 13.22070

45 .22664 54375.07 9619.012 100 .88804 17.88343 8.952328

46 .23591 52209.93 9114.511 101 .89412 11.26085 5.922212

47 .24546 50075.17 8633.798 102 .90007 6.895328 3.817366

48 .25530 47971.89 8175.881 103 .90598 4.093771 2.392118

49 .26543 45901.09 7739.553 104 .91227 2.345244 1.457744

50 .27586 43863.78 7323.926 105 .91841 1.288221 .8538574

51 .28658 41860.91 6927.840 106 .92628 .6705786 .4869909

52 .29757 39893.67 6550.007 107 .93579 .3212633 .2645252

53 .30882 37963.41 6189.535 108 .95045 .1317712 .1382974

54 .32031 36071.51 5845.523 109 .97529 .03302440 .06772255
17

Table C (5.4)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 5.4 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .03998 160605.7 100000.0 55 .32056 29399.01 4969.989

 1 .03283 157064.1 93988.61 56 .33250 27824.56 4678.913

 2 .03388 154011.8 89108.45 57 .34469 26288.07 4401.723

 3 .03523 151013.9 84502.13 58 .35710 24790.69 4137.529

 4 .03676 148052.4 80142.81 59 .36968 23333.72 3885.529

 5 .03845 145118.1 76013.76 60 .38243 21918.50 3645.166

 6 .04025 142205.8 72099.63 61 .39535 20546.23 3416.080

 7 .04219 139312.1 68389.11 62 .40848 19217.79 3198.022

 8 .04424 136434.7 64870.20 63 .42184 17933.86 2990.539

 9 .04643 133571.5 61534.22 64 .43539 16695.07 2793.056

10 .04877 130719.8 58371.57 65 .44912 15502.03 2605.141

11 .05124 127877.9 55372.02 66 .46307 14355.19 2426.507

12 .05385 125044.9 52526.61 67 .47727 13254.79 2256.922

13 .05655 122221.8 49824.90 68 .49168 12200.97 2095.853

14 .05929 119412.0 47256.87 69 .50627 11193.94 1942.790

15 .06204 116620.8 44814.84 70 .52096 10234.02 1797.189

16 .06479 113854.0 42492.10 71 .53569 9321.636 1658.612

17 .06755 111116.9 40284.00 72 .55043 8457.193 1526.775

18 .07034 108413.4 38185.97 73 .56513 7641.002 1401.446

19 .07322 105745.3 36194.60 74 .57985 6873.124 1282.667

20 .07622 103112.9 34305.65 75 .59463 6153.261 1170.424

21 .07935 100515.7 32514.25 76 .60952 5480.816 1064.644

22 .08260 97953.03 30814.79 77 .62450 4855.005 965.0971

23 .08601 95424.54 29203.23 78 .63955 4274.966 871.5171

24 .08958 92929.17 27675.35 79 .65457 3739.834 783.5494

25 .09334 90465.66 26227.11 80 .66945 3248.797 700.8490

26 .09728 88032.78 24854.10 81 .68408 2801.043 623.2103

27 .10144 85629.22 23552.95 82 .69840 2395.620 550.5752

28 .10580 83253.94 22318.96 83 .71240 2031.317 482.9969

29 .11035 80906.42 21148.72 84 .72618 1706.542 420.6446

30 .11510 78586.32 20038.57 85 .73982 1419.328 363.5510

31 .12004 76293.57 18985.29 86 .75320 1167.554 311.4531

32 .12520 74028.15 17986.03 87 .76615 949.0944 264.0894

33 .13058 71789.85 17038.28 88 .77865 761.7175 221.4358

34 .13618 69578.53 16139.09 89 .79072 602.9842 183.4331

35 .14204 67393.99 15286.36 90 .80234 470.3037 149.9573

36 .14814 65236.02 14477.29 91 .81332 361.0450 120.7405

37 .15450 63104.63 13709.71 92 .82348 272.6032 95.54921

38 .16113 60999.67 12981.70 93 .83283 202.3387 74.26017

39 .16805 58921.00 12291.01 94 .84153 147.5680 56.67667

40 .17527 56868.51 11635.93 95 .84977 105.6688 42.48542

41 .18282 54841.94 11014.66 96 .85751 74.22476 31.23575

42 .19069 52841.13 10425.30 97 .86467 51.10973 22.48835

43 .19888 50866.08 9866.068 98 .87138 34.47939 15.85486

44 .20740 48916.91 9335.288 99 .87793 22.76293 10.95449

45 .21622 46994.08 8831.028 100 .88428 14.68084 7.403702

46 .22536 45098.26 8351.977 101 .89054 9.230686 4.888459

47 .23476 43230.27 7896.469 102 .89668 5.643964 3.145046

48 .24447 41391.07 7463.469 103 .90276 3.346023 1.967074

49 .25447 39581.53 7051.755 104 .90924 1.914195 1.196451

50 .26479 37802.49 6660.401 105 .91558 1.050051 .6994778

51 .27541 36054.78 6288.244 106 .92370 .5459376 .3981847

52 .28630 34339.40 5934.012 107 .93351 .2612756 .2158768

53 .29746 32657.54 5596.801 108 .94867 .1070811 .1126492

54 .30888 31010.36 5275.703 109 .97438 .02682392 .05505824
18

Table C (5.6)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 5.6 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .03711 142147.7 100000.0 55 .30961 25273.60 4477.891

 1 .02985 138892.2 93810.61 56 .32149 23904.04 4207.652

 2 .03079 136125.5 88771.24 57 .33363 22568.63 3950.883

 3 .03203 133412.8 84022.91 58 .34600 21268.31 3706.716

 4 .03346 130736.5 79537.39 59 .35855 20004.20 3474.362

 5 .03503 128087.2 75296.66 60 .37127 18777.42 3253.261

 6 .03672 125459.6 71284.18 61 .38418 17588.97 3043.030

 7 .03854 122850.5 67487.57 62 .39732 16439.57 2843.390

 8 .04046 120257.4 63893.81 63 .41069 15329.75 2653.879

 9 .04253 117678.3 60493.25 64 .42427 14259.98 2473.933

10 .04474 115110.5 57275.42 65 .43805 13230.73 2303.118

11 .04709 112552.3 54229.30 66 .45206 12242.34 2141.131

12 .04957 110002.9 51345.18 67 .46633 11294.92 1987.718

13 .05214 107463.1 48611.99 68 .48083 10388.52 1842.366

14 .05474 104936.3 46019.16 69 .49552 9523.252 1704.581

15 .05735 102427.6 43558.44 70 .51034 8699.326 1573.846

16 .05996 99942.68 41222.59 71 .52520 7917.026 1449.740

17 .06257 97486.55 39006.45 72 .54009 7176.631 1331.977

18 .06521 95062.85 36904.92 73 .55495 6478.333 1220.324

19 .06794 92673.45 34914.11 74 .56984 5822.104 1114.780

20 .07078 90318.51 33029.31 75 .58480 5207.608 1015.302

21 .07375 87997.37 31245.27 76 .59989 4634.247 921.7924

22 .07685 85709.52 29556.05 77 .61509 4101.264 834.0198

23 .08009 83454.40 27957.27 78 .63036 3607.837 751.7232

24 .08349 81230.99 26444.40 79 .64563 3153.146 674.5670

25 .08708 79038.03 25013.11 80 .66077 2736.418 602.2265

26 .09085 76874.28 23658.77 81 .67566 2356.884 534.4988

27 .09484 74738.44 22377.73 82 .69024 2013.657 471.3087

28 .09901 72629.47 21165.15 83 .70451 1705.630 412.6766

29 .10339 70546.83 20017.42 84 .71857 1431.378 358.7216

30 .10796 68490.14 18930.74 85 .73250 1189.161 309.4455

31 .11272 66459.29 17901.72 86 .74617 977.1096 264.5990

32 .11769 64454.20 16927.37 87 .75940 793.3634 223.9357

33 .12289 62474.65 16005.03 88 .77220 635.9752 187.4117

34 .12831 60520.44 15131.66 89 .78455 502.8311 154.9542

35 .13399 58591.33 14305.02 90 .79645 391.6966 126.4357

36 .13990 56687.10 13522.23 91 .80771 300.3116 101.6089

37 .14608 54807.68 12781.03 92 .81812 226.4465 80.25699

38 .15253 52952.92 12079.42 93 .82771 167.8511 62.25702

39 .15927 51122.61 11415.07 94 .83664 122.2464 47.42567

40 .16631 49316.62 10786.21 95 .84510 87.41360 35.48344

41 .17368 47534.66 10190.97 96 .85305 61.31397 26.03841

42 .18138 45776.53 9627.417 97 .86040 42.15844 18.71099

43 .18941 44042.19 9093.726 98 .86730 28.39919 13.16674

44 .19777 42331.71 8588.201 99 .87402 18.72137 9.079980

45 .20644 40645.46 8108.910 100 .88056 12.05653 6.125170

46 .21542 38984.00 7654.506 101 .88699 7.569514 4.036620

47 .22468 37348.06 7223.331 102 .89331 4.621521 2.592087

48 .23425 35738.45 6814.312 103 .89957 2.735936 1.618155

49 .24412 34155.92 6426.213 104 .90624 1.562990 .9823604

50 .25432 32601.19 6058.080 105 .91276 .8562528 .5732270

51 .26482 31074.94 5708.746 106 .92113 .4446393 .3256972

52 .27561 29578.06 5376.956 107 .93124 .2125729 .1762431

53 .28667 28111.55 5061.795 108 .94689 .08705151 .09179326

54 .29801 26676.40 4762.355 109 .97348 .02179621 .04477977
19

Table C (5.8)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 5.8 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .03458 126033.8 100000.0 55 .29918 21740.70 4035.314

 1 .02721 123031.1 93633.27 56 .31099 20548.57 3784.616

 2 .02806 120516.7 88435.93 57 .32306 19387.14 3546.945

 3 .02920 118056.3 83547.31 58 .33538 18257.23 3321.451

 4 .03052 115631.9 78937.68 59 .34789 17159.75 3107.362

 5 .03199 113234.4 74587.65 60 .36058 16095.67 2904.116

 6 .03357 110858.3 70479.48 61 .37347 15065.81 2711.313

 7 .03528 108500.6 66599.59 62 .38660 14070.74 2528.646

 8 .03709 106158.6 62933.92 63 .39997 13110.86 2355.651

 9 .03904 103830.4 59471.82 64 .41357 12186.54 2191.775

10 .04114 101513.4 56201.87 65 .42738 11298.12 2036.585

11 .04336 99205.82 53112.26 66 .44143 10445.82 1889.765

12 .04572 96906.82 50192.49 67 .45576 9629.690 1751.046

13 .04816 94617.19 47430.82 68 .47034 8849.698 1619.933

14 .05064 92340.24 44816.11 69 .48513 8105.874 1495.950

15 .05312 90080.92 42339.53 70 .50004 7398.330 1378.605

16 .05559 87844.70 39993.30 71 .51503 6727.249 1267.494

17 .05807 85636.42 37771.71 72 .53004 6092.807 1162.334

18 .06057 83459.54 35669.15 73 .54505 5495.101 1062.888

19 .06315 81315.82 33681.21 74 .56009 4934.038 969.1248

20 .06584 79205.34 31802.73 75 .57523 4409.255 880.9759

21 .06866 77127.41 30028.08 76 .59050 3920.167 798.3258

22 .07160 75081.47 28350.97 77 .60590 3466.049 720.9442

23 .07468 73066.93 26766.69 78 .62140 3046.127 648.5769

24 .07793 71082.76 25270.38 79 .63690 2659.626 580.9074

25 .08135 69127.68 23857.45 80 .65227 2305.819 517.6306

26 .08496 67200.45 22523.02 81 .66741 1983.981 458.5482

27 .08878 65299.81 21263.20 82 .68225 1693.293 403.5729

28 .09279 63424.70 20073.00 83 .69678 1432.748 352.6993

29 .09699 61574.55 18948.61 84 .71110 1201.071 306.0065

30 .10138 59748.97 17886.07 85 .72530 996.7210 263.4726

31 .10597 57947.81 16881.87 86 .73925 818.0576 224.8629

32 .11076 56170.94 15932.86 87 .75277 663.4499 189.9464

33 .11578 54418.11 15036.23 88 .76584 531.2010 158.6656

34 .12102 52689.09 14188.85 89 .77847 419.4789 130.9386

35 .12652 50983.61 13388.35 90 .79064 326.3566 106.6381

36 .13225 49301.40 12631.80 91 .80217 249.8928 85.53674

37 .13825 47642.39 11916.84 92 .81283 188.1789 67.43446

38 .14452 46006.35 11241.38 93 .82266 139.2963 52.21144

39 .15108 44393.08 10603.04 94 .83181 101.3094 39.69803

40 .15795 42802.40 9999.971 95 .84049 72.34045 29.64555

41 .16514 41233.99 9430.263 96 .84864 50.66874 21.71333

42 .17267 39687.64 8891.935 97 .85618 34.78849 15.57353

43 .18053 38163.26 8383.139 98 .86326 23.40036 10.93823

44 .18873 36660.87 7902.149 99 .87016 15.40343 7.528903

45 .19724 35180.78 7447.041 100 .87687 9.905216 5.069244

46 .20606 33723.47 7016.438 101 .88348 6.209729 3.334427

47 .21518 32289.54 6608.688 102 .88997 3.785789 2.137131

48 .22460 30879.69 6222.688 103 .89640 2.237967 1.331619

49 .23434 29494.59 5857.191 104 .90326 1.276724 .8068799

50 .24441 28134.82 5511.218 105 .90997 .6984970 .4699406

51 .25479 26800.96 5183.600 106 .91857 .3622792 .2665069

52 .26547 25493.77 4873.102 107 .92899 .1730166 .1439411

53 .27643 24214.09 4578.802 108 .94512 .07079633 .07482760

54 .28766 22962.79 4299.790 109 .97259 .01771784 .03643436
20

Table C (6.0)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 6.0 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .03233 111948.0 100000.0 55 .28925 18713.32 3637.194

 1 .02487 109169.3 93456.60 56 .30097 17674.93 3404.793

 2 .02563 106878.3 88102.53 57 .31297 16664.17 3184.954

 3 .02668 104641.1 83075.29 58 .32522 15681.69 2976.846

 4 .02791 102439.8 78343.61 59 .33768 14728.30 2779.714

 5 .02928 100265.0 73886.65 60 .35033 13804.78 2592.998

 6 .03076 98111.65 69685.35 61 .36318 12911.80 2416.282

 7 .03236 95976.29 65724.93 62 .37629 12049.84 2249.240

 8 .03407 93856.59 61990.22 63 .38966 11219.18 2091.407

 9 .03592 91750.41 58469.51 64 .40326 10420.09 1942.242

10 .03790 89655.22 55150.42 65 .41709 9652.816 1801.315

11 .04002 87569.25 52020.27 66 .43118 8917.492 1668.303

12 .04226 85491.73 49067.77 67 .44556 8214.096 1542.924

13 .04458 83423.37 46280.51 68 .46020 7542.544 1424.700

14 .04694 81367.36 43646.70 69 .47506 6902.804 1313.177

15 .04930 79328.54 41156.94 70 .49007 6294.910 1207.886

16 .05164 77312.16 38802.90 71 .50516 5718.966 1108.439

17 .05399 75322.89 36578.28 72 .52029 5175.063 1014.557

18 .05636 73364.04 34476.98 73 .53543 4663.226 926.0041

19 .05880 71437.23 32494.06 74 .55061 4183.315 842.7234

20 .06135 69542.49 30623.90 75 .56591 3734.953 764.6263

21 .06403 67679.09 28860.47 76 .58135 3317.572 691.5843

22 .06682 65846.45 27197.16 77 .59694 2930.488 623.3708

23 .06975 64043.92 25628.90 78 .61264 2572.972 559.7397

24 .07284 62270.47 24150.55 79 .62836 2244.300 500.3931

25 .07611 60524.83 22757.21 80 .64396 1943.792 445.0452

26 .07956 58805.76 21443.79 81 .65933 1670.772 393.5039

27 .08322 57112.00 20206.14 82 .67441 1424.484 345.6732

28 .08706 55442.50 19039.12 83 .68919 1204.015 301.5284

29 .09109 53796.69 17938.73 84 .70377 1008.227 261.1163

30 .09532 52174.13 16900.87 85 .71823 835.7589 224.3978

31 .09974 50574.64 15921.88 86 .73245 685.1692 191.1528

32 .10435 48998.07 14998.48 87 .74624 555.0301 161.1662

33 .10920 47444.13 14127.73 88 .75958 443.8632 134.3710

34 .11426 45912.56 13306.39 89 .77248 350.0814 110.6803

35 .11958 44403.06 12531.99 90 .78492 272.0229 89.96936

36 .12514 42915.35 11801.53 91 .79671 208.0201 72.03022

37 .13096 41449.31 11112.56 92 .80761 156.4393 56.67920

38 .13705 40004.70 10462.90 93 .81767 115.6443 43.80133

39 .14344 38581.28 9850.150 94 .82704 83.99111 33.24072

40 .15013 37178.84 9272.372 95 .83592 59.88978 24.77654

41 .15715 35797.06 8727.617 96 .84427 41.88804 18.11288

42 .16450 34435.69 8213.873 97 .85200 28.71813 12.96666

43 .17220 33094.61 7729.264 98 .85926 19.28896 9.090077

44 .18023 31773.82 7272.044 99 .86633 12.67847 6.244996

45 .18858 30473.55 6840.295 100 .87322 8.140957 4.196850

46 .19725 29194.19 6432.616 101 .88000 5.096210 2.755378

47 .20621 27936.27 6047.362 102 .88666 3.102401 1.762670

48 .21549 26700.40 5683.404 103 .89326 1.831352 1.096225

49 .22509 25487.12 5339.489 104 .90031 1.043297 .6629921

50 .23502 24296.93 5014.616 105 .90719 .5700295 .3854093

51 .24528 23130.33 4707.620 106 .91604 .2952904 .2181562

52 .25584 21987.94 4417.283 107 .92675 .1408763 .1176044

53 .26669 20870.49 4142.680 108 .94336 .05759906 .06102116

54 .27782 19778.72 3882.904 109 .97170 .01440824 .02965580
21

Table C (6.2)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 6.2 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .03034 99619.10 100000.0 55 .27978 16117.52 3278.994

 1 .02279 97039.02 93280.60 56 .29140 15212.44 3063.700

 2 .02347 94946.19 87771.00 57 .30333 14332.21 2860.488

 3 .02444 92906.93 82606.82 58 .31551 13477.41 2668.545

 4 .02558 90903.32 77755.11 59 .32790 12648.66 2487.137

 5 .02686 88926.15 73193.53 60 .34050 11846.65 2315.704

 6 .02825 86970.13 68901.64 61 .35331 11071.91 2153.822

 7 .02976 85031.93 64863.38 62 .36639 10324.82 2001.149

 8 .03137 83109.18 61062.42 63 .37974 9605.585 1857.220

 9 .03311 81199.76 57485.93 64 .39334 8914.383 1721.510

10 .03499 79301.13 54120.56 65 .40718 8251.379 1593.593

11 .03700 77411.57 50952.73 66 .42128 7616.642 1473.139

12 .03913 75530.27 47970.31 67 .43569 7010.100 1359.862

13 .04135 73657.93 45160.18 68 .45038 6431.625 1253.301

14 .04359 71797.65 42509.92 69 .46531 5881.135 1153.019

15 .04584 69954.09 40009.52 70 .48040 5358.608 1058.572

16 .04806 68132.36 37650.06 71 .49558 4864.082 969.5888

17 .05029 66336.93 35424.70 72 .51082 4397.584 885.7960

18 .05253 64570.95 33326.79 73 .52607 3959.084 806.9588

19 .05484 62835.95 31350.87 74 .54139 3548.405 733.0015

20 .05726 61131.89 29490.86 75 .55683 3165.170 663.8200

21 .05980 59458.03 27740.34 76 .57243 2808.832 599.2770

22 .06246 57813.71 26092.36 77 .58819 2478.747 539.1508

23 .06524 56198.29 24541.50 78 .60408 2174.237 483.2048

24 .06819 54610.72 23082.32 79 .62001 1894.629 431.1593

25 .07131 53049.73 21709.64 80 .63582 1639.289 382.7472

26 .07460 51514.09 20418.16 81 .65142 1407.589 337.7833

27 .07810 50002.54 19203.47 82 .66673 1198.837 296.1668

28 .08179 48514.05 18060.28 83 .68175 1012.208 257.8577

29 .08566 47048.04 16984.42 84 .69657 846.6863 222.8780

30 .08973 45604.04 15971.64 85 .71128 701.0709 191.1760

31 .09398 44181.85 15018.14 86 .72576 574.0956 162.5462

32 .09843 42781.27 14120.51 87 .73981 464.5115 136.7890

33 .10310 41402.00 13275.68 88 .75342 371.0311 113.8319

34 .10799 40043.74 12480.33 89 .76658 292.2794 93.58584

35 .11314 38706.19 11731.87 90 .77928 226.8236 75.93045

36 .11852 37389.05 11027.24 91 .79131 173.2313 60.67607

37 .12416 36092.15 10363.92 92 .80246 130.1037 47.65492

38 .13009 34815.23 9739.647 93 .81274 96.04572 36.75807

39 .13629 33558.05 9151.987 94 .82232 69.66029 27.84307

40 .14281 32320.35 8598.937 95 .83141 49.60128 20.71423

41 .14966 31101.82 8078.505 96 .83996 34.64246 15.11461

42 .15685 29902.18 7588.652 97 .84787 23.71621 10.79988

43 .16437 28721.28 7127.482 98 .85530 15.90610 7.556831

44 .17224 27559.10 6693.232 99 .86255 10.43963 5.181860

45 .18042 26415.79 6283.991 100 .86960 6.693543 3.475828

46 .18893 25291.71 5898.338 101 .87655 4.183995 2.277705

47 .19775 24187.28 5534.640 102 .88338 2.543367 1.454349

48 .20688 23103.03 5191.744 103 .89015 1.499199 .9027729

49 .21633 22039.42 4868.395 104 .89737 .8528815 .5449650

50 .22612 20996.87 4563.574 105 .90443 .4653714 .3162014

51 .23625 19975.77 4276.123 106 .91351 .2407824 .1786449

52 .24669 18976.68 4004.842 107 .92452 .1147513 .09612314

53 .25742 18000.19 3748.805 108 .94161 .04688022 .04978129

54 .26845 17046.94 3507.110 109 .97081 .01172143 .02414775
22

Table C (6.4)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 6.4 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .02857 88813.50 100000.0 55 .27074 13890.38 2956.647

 1 .02094 86409.96 93105.26 56 .28227 13100.97 2757.325

 2 .02155 84493.17 87441.35 57 .29411 12333.94 2569.595

 3 .02243 82629.76 82141.87 58 .30621 11589.74 2392.666

 4 .02349 80801.81 77172.14 59 .31854 10868.90 2225.821

 5 .02469 79000.10 72508.20 60 .33107 10171.99 2068.504

 6 .02600 77219.35 68128.20 61 .34384 9499.452 1920.286

 7 .02742 75456.23 64014.72 62 .35688 8851.557 1780.814

 8 .02894 73708.34 60150.20 63 .37020 8228.449 1649.626

 9 .03059 71973.59 56520.70 64 .38378 7630.244 1526.211

10 .03237 70249.47 53111.82 65 .39761 7057.038 1410.149

11 .03428 68534.23 49909.04 66 .41172 6508.846 1301.111

12 .03632 66827.08 46899.39 67 .42616 5985.557 1198.804

13 .03843 65128.70 44069.00 68 .44089 5487.012 1102.787

14 .04057 63442.08 41404.81 69 .45587 5013.091 1012.641

15 .04270 61771.75 38896.15 70 .47103 4563.731 927.9458

16 .04482 60122.63 36533.55 71 .48629 4138.916 848.3454

17 .04692 58499.04 34309.57 72 .50162 3738.625 773.5737

18 .04905 56903.96 32217.03 73 .51697 3362.786 703.3998

19 .05124 55338.84 30249.93 74 .53241 3011.199 637.7326

20 .05354 53803.57 28401.76 75 .54798 2683.489 576.4571

21 .05595 52297.38 26665.66 76 .56373 2379.137 519.4302

22 .05847 50819.60 25034.38 77 .57965 2097.542 466.4367

23 .06112 49369.55 23502.15 78 .59572 1838.074 417.2502

24 .06392 47946.16 22063.21 79 .61184 1600.108 371.6088

25 .06690 46548.18 20712.14 80 .62786 1383.060 329.2631

26 .07005 45174.39 19443.38 81 .64367 1186.350 290.0362

27 .07340 43823.54 18252.31 82 .65920 1009.345 253.8243

28 .07693 42494.62 17133.47 83 .67444 851.3010 220.5768

29 .08065 41187.01 16082.54 84 .68950 711.3131 190.2961

30 .08456 39900.25 15095.11 85 .70446 588.3227 162.9217

31 .08865 38634.10 14167.25 86 .71919 481.2185 138.2627

32 .09294 37388.34 13295.45 87 .73349 388.9083 116.1348

33 .09745 36162.64 12476.48 88 .74735 310.2712 96.46246

34 .10217 34956.70 11706.97 89 .76076 244.1162 79.15662

35 .10715 33770.18 10984.20 90 .77371 189.2082 64.10265

36 .11236 32602.76 10305.06 91 .78600 144.3164 51.12818

37 .11783 31454.26 9666.978 92 .79737 108.2435 40.08054

38 .12359 30324.40 9067.613 93 .80788 79.79941 30.85754

39 .12962 29212.92 8504.486 94 .81766 57.79699 23.32968

40 .13597 28119.54 7975.544 95 .82695 41.09613 17.32380

41 .14264 27043.94 7478.757 96 .83569 28.66126 12.61695

42 .14966 25985.83 7012.065 97 .84378 19.59307 8.998269

43 .15702 24945.04 6573.556 98 .85138 13.12160 6.284385

44 .16472 23921.51 6161.450 99 .85880 8.599469 4.301220

45 .17274 22915.36 5773.850 100 .86601 5.505606 2.879700

46 .18109 21926.87 5409.318 101 .87313 3.436400 1.883516

47 .18975 20956.41 5066.233 102 .88012 2.085877 1.200392

48 .19873 20004.41 4743.424 103 .88706 1.227767 .7437313

49 .20804 19071.27 4439.636 104 .89446 .6974906 .4481145

50 .21769 18157.34 4153.838 105 .90170 .3800765 .2595178

51 .22769 17262.94 3884.879 106 .91101 .1964125 .1463446

52 .23799 16388.52 3631.580 107 .92230 .09350745 .07859539

53 .24861 15534.62 3393.016 108 .93987 .03817093 .04062731

54 .25952 14701.74 3168.294 109 .96992 .009539367 .01967032
23

Table C (6.6)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 6.6 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .02700 79330.20 100000.0 55 .26212 11978.36 2666.507

 1 .01929 77083.87 92930.58 56 .27355 11289.40 2482.080

 2 .01983 75323.77 87113.55 57 .28529 10620.57 2308.750

 3 .02065 73616.86 81680.40 58 .29731 9972.262 2145.748

 4 .02163 71945.22 76594.61 59 .30956 9344.909 1992.375

 5 .02275 70299.64 71830.56 60 .32202 8738.969 1848.084

 6 .02398 68674.82 67364.87 61 .33473 8154.802 1712.442

 7 .02532 67067.42 63178.71 62 .34772 7592.615 1585.085

 8 .02675 65475.07 59253.29 63 .36101 7052.491 1465.562

 9 .02832 63895.66 55573.45 64 .37456 6534.492 1353.373

10 .03001 62326.70 52123.72 65 .38838 6038.661 1248.109

11 .03183 60766.46 48888.63 66 .40249 5564.971 1149.440

12 .03377 59214.14 45854.32 67 .41694 5113.282 1057.072

13 .03579 57670.40 43006.16 68 .43170 4683.411 970.5826

14 .03783 56138.13 40330.41 69 .44672 4275.214 889.5716

15 .03986 54621.73 37815.77 70 .46194 3888.593 813.6399

16 .04187 53125.95 35452.16 71 .47727 3523.494 742.4492

17 .04387 51654.93 33231.54 72 .49268 3179.859 675.7408

18 .04588 50211.55 31146.20 73 .50813 2857.584 613.2890

19 .04796 48797.11 29189.62 74 .52367 2556.455 554.9910

20 .05013 47411.49 27354.81 75 .53936 2276.106 500.7244

21 .05242 46053.87 25634.52 76 .55524 2016.047 450.3429

22 .05482 44723.57 24021.17 77 .57132 1775.720 403.6392

23 .05734 43419.87 22508.64 78 .58755 1554.540 360.3974

24 .06001 42141.71 21090.89 79 .60385 1351.935 320.3727

25 .06285 40887.84 19762.21 80 .62007 1167.363 283.3329

26 .06586 39657.05 18516.83 81 .63608 1000.293 249.1096

27 .06907 38448.11 17349.91 82 .65182 850.1490 217.5985

28 .07246 37260.02 16255.84 83 .66728 716.2601 188.7413

29 .07603 36092.14 15230.10 84 .68256 597.8223 162.5255

30 .07978 34944.01 14268.19 85 .69775 493.9024 138.8848

31 .08372 33815.37 13366.04 86 .71272 403.5258 117.6428

32 .08785 32705.96 12520.00 87 .72726 325.7376 98.62961

33 .09220 31615.44 11726.76 88 .74137 259.5624 81.76879

34 .09676 30543.50 10982.84 89 .75503 203.9688 66.97318

35 .10157 29489.77 10285.45 90 .76823 157.8919 54.13449

36 .10662 28453.93 9631.411 91 .78075 120.2743 43.09658

37 .11193 27435.78 9018.086 92 .79235 90.09104 33.72100

38 .11751 26435.01 8443.083 93 .80307 66.32674 25.91270

39 .12338 25451.35 7903.885 94 .81306 47.97249 19.55440

40 .12955 24484.53 7398.391 95 .82254 34.06247 14.49317

41 .13606 23534.19 6924.538 96 .83147 23.72187 10.53559

42 .14291 22600.05 6480.250 97 .83973 16.19298 7.499772

43 .15010 21681.92 6063.600 98 .84750 10.82872 5.228009

44 .15764 20779.71 5672.801 99 .85508 7.086402 3.571491

45 .16550 19893.49 5305.967 100 .86246 4.530248 2.386654

46 .17370 19023.51 4961.649 101 .86974 2.823476 1.558102

47 .18220 18170.07 4638.238 102 .87689 1.711342 .9911386

48 .19102 17333.53 4334.552 103 .88399 1.005867 .6129311

49 .20018 16514.22 4049.339 104 .89157 .5706322 .3686116

50 .20969 15712.43 3781.558 105 .89898 .3105351 .2130745

51 .21955 14928.43 3530.068 106 .90852 .1602809 .1199294

52 .22973 14162.58 3293.712 107 .92010 .07622598 .06428806

53 .24022 13415.34 3071.570 108 .93814 .03109168 .03316926

54 .25101 12687.13 2862.756 109 .96904 .007766525 .01602927
24

Table C (6.8)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 6.8 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .02559 70995.99 100000.0 55 .25389 10335.87 2405.305

 1 .01782 68889.89 92756.55 56 .26522 9734.181 2234.750

 2 .01829 67269.52 86787.58 57 .27686 9150.621 2074.799

 3 .01905 65702.16 81222.38 58 .28878 8585.496 1924.704

 4 .01996 64169.87 76022.48 59 .30095 8039.171 1783.784

 5 .02101 62663.44 71160.50 60 .31334 7512.017 1651.501

 6 .02217 61177.59 66611.49 61 .32598 7004.321 1527.421

 7 .02343 59708.97 62355.17 62 .33892 6516.231 1411.178

 8 .02479 58255.21 58371.40 63 .35216 6047.783 1302.324

 9 .02627 56814.19 54643.81 64 .36568 5598.997 1200.379

10 .02788 55383.44 51155.81 65 .37947 5169.874 1104.942

11 .02961 53961.25 47890.94 66 .39357 4760.352 1015.685

12 .03146 52546.84 44834.43 67 .40803 4370.272 932.3167

13 .03339 51140.80 41970.88 68 .42281 3999.436 854.4314

14 .03534 49745.95 39285.84 69 .43786 3647.680 781.6486

15 .03728 48366.56 36767.34 70 .45312 3314.884 713.5902

16 .03919 47007.23 34404.71 71 .46851 3000.964 649.9342

17 .04108 45671.92 32189.31 72 .48399 2705.833 590.4304

18 .04299 44363.37 30112.88 73 .49952 2429.367 534.8594

19 .04496 43082.82 28168.36 74 .51515 2171.343 483.1104

20 .04702 41830.07 26348.31 75 .53095 1931.408 435.0560

21 .04920 40604.30 24645.08 76 .54696 1709.104 390.5492

22 .05147 39404.79 23050.75 77 .56318 1503.912 349.3909

23 .05387 38230.81 21558.88 78 .57957 1315.294 311.3765

24 .05642 37081.29 20163.12 79 .59604 1142.726 276.2776

25 .05913 35954.99 18857.51 80 .61244 985.7098 243.8783

26 .06200 34850.73 17636.05 81 .62864 843.7590 214.0191

27 .06508 33767.27 16493.69 82 .64458 716.3500 186.5967

28 .06833 32703.63 15424.67 83 .66024 602.8813 161.5478

29 .07176 31659.17 14424.32 84 .67574 502.6383 138.8486

30 .07536 30633.42 13488.00 85 .69116 414.7990 118.4297

31 .07915 29626.09 12611.52 86 .70636 338.5090 100.1284

32 .08313 28636.90 11791.12 87 .72114 272.9341 83.78864

33 .08732 27665.52 11023.37 88 .73548 217.2254 69.33481

34 .09173 26711.58 10304.74 89 .74938 170.4900 56.68272

35 .09638 25774.75 9632.337 90 .76281 131.8096 45.73090

36 .10127 24854.66 9002.937 91 .77557 100.2760 36.33829

37 .10641 23951.11 8413.847 92 .78740 75.01153 28.37972

38 .11183 23063.79 7862.619 93 .79832 55.14983 21.76738

39 .11753 22192.39 7346.707 94 .80850 39.83326 16.39547

40 .12355 21336.64 6863.969 95 .81818 28.24345 12.12911

41 .12989 20496.19 6412.315 96 .82729 19.64125 8.800560

42 .13657 19670.73 5989.654 97 .83573 13.38807 6.252956

43 .14360 18860.08 5594.052 98 .84366 8.939936 4.350704

44 .15098 18064.11 5223.715 99 .85140 5.841803 2.966599

45 .15867 17282.87 4876.771 100 .85894 3.729116 1.978722

46 .16671 16516.56 4551.765 101 .86638 2.320769 1.289369

47 .17505 15765.41 4247.103 102 .87369 1.404598 .8186561

48 .18373 15029.75 3961.594 103 .88095 .8243904 .5053179

49 .19274 14309.83 3693.990 104 .88871 .4670270 .3033249

50 .20210 13605.90 3443.248 105 .89628 .2538154 .1750074

51 .21182 12918.16 3208.239 106 .90605 .1308465 .09831879

52 .22186 12246.92 2987.824 107 .91791 .06216235 .05260502

53 .23222 11592.55 2781.095 108 .93641 .02533514 .02709060

54 .24290 10955.43 2587.174 109 .96816 .006325599 .01306720
25

Table C (7.0)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 7.0 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .02433 63661.43 100000.0 55 .24604 8924.050 2170.108

 1 .01650 61680.66 92583.18 56 .25725 8398.237 2012.462

 2 .01692 60185.13 86463.45 57 .26879 7888.753 1864.929

 3 .01761 58742.41 80767.78 58 .28061 7395.839 1726.782

 4 .01846 57334.59 75455.68 59 .29269 6919.792 1597.362

 5 .01945 55952.44 70497.93 60 .30500 6460.914 1476.139

 6 .02053 54590.66 65867.93 61 .31757 6019.428 1362.683

 7 .02172 53245.94 61543.87 62 .33044 5595.433 1256.623

 8 .02301 51915.87 57504.25 63 .34363 5188.931 1157.524

 9 .02442 50598.37 53731.41 64 .35711 4799.904 1064.920

10 .02595 49290.96 50207.63 65 .37087 4428.322 978.4201

11 .02760 47991.96 46915.41 66 .38496 4074.097 897.7028

12 .02937 46700.57 43839.08 67 .39941 3737.056 822.4780

13 .03122 45417.37 40962.39 68 .41419 3416.994 752.3597

14 .03308 44145.10 38270.19 69 .42927 3113.732 686.9852

15 .03493 42887.87 35749.86 70 .44456 2827.134 625.9968

16 .03674 41650.15 33390.09 71 .46000 2557.096 569.0889

17 .03855 40435.74 31181.63 72 .47554 2303.511 516.0205

18 .04036 39247.26 29115.67 73 .49114 2066.238 466.5791

19 .04222 38085.85 27184.64 74 .50686 1845.054 420.6487

20 .04418 36951.27 25380.62 75 .52276 1639.622 378.0992

21 .04625 35842.68 23695.57 76 .53888 1449.512 338.7847

22 .04841 34759.33 22121.24 77 .55523 1274.247 302.5152

23 .05069 33700.49 20650.86 78 .57177 1113.333 269.0970

24 .05312 32665.08 19277.79 79 .58840 966.2902 238.3176

25 .05570 31651.88 17995.80 80 .60497 832.6634 209.9767

26 .05845 30659.70 16798.70 81 .62135 712.0083 183.9239

27 .06140 29687.34 15681.22 82 .63748 603.8506 160.0578

28 .06451 28733.82 14637.44 83 .65334 507.6512 138.3125

29 .06780 27798.52 13662.57 84 .66904 422.7760 118.6559

30 .07127 26880.93 12751.81 85 .68467 348.5013 101.0174

31 .07491 25980.75 11900.88 86 .70010 284.0785 85.24723

32 .07875 25097.70 11105.91 87 .71511 228.7789 71.20254

33 .08279 24231.41 10363.38 88 .72968 181.8641 58.80972

34 .08705 23381.53 9669.663 89 .74381 142.5610 47.98836

35 .09155 22547.70 9021.802 90 .75748 110.0780 38.64404

36 .09628 21729.56 8416.534 91 .77046 83.63491 30.64959

37 .10126 20926.87 7851.112 92 .78250 62.47992 23.89218

38 .10652 20139.32 7323.038 93 .79363 45.87389 18.29117

39 .11206 19366.61 6829.741 94 .80401 33.08760 13.75139

40 .11791 18608.45 6369.045 95 .81387 23.42746 10.15404

41 .12409 17864.48 5938.835 96 .82316 16.26879 7.353734

42 .13061 17134.41 5537.015 97 .83176 11.07325 5.215194

43 .13747 16418.01 5161.642 98 .83985 7.383423 3.621864

44 .14469 15715.16 4810.923 99 .84776 4.817639 2.465011

45 .15223 15025.89 4483.000 100 .85546 3.070833 1.641089

46 .16011 14350.33 4176.415 101 .86305 1.908298 1.067363

47 .16830 13688.69 3889.592 102 .87052 1.153279 .6764317

48 .17682 13041.23 3621.335 103 .87793 .6759152 .4167491

49 .18568 12408.17 3370.405 104 .88586 .3823795 .2496925

50 .19490 11789.69 3135.755 105 .89360 .2075355 .1437942

51 .20448 11185.95 2916.271 106 .90359 .1068586 .08063227

52 .21438 10597.22 2710.839 107 .91573 .05071295 .04306129

53 .22461 10023.79 2518.558 108 .93469 .02065235 .02213431

54 .23516 9465.979 2338.564 109 .96729 .005153992 .01065656
26

Table C (7.2)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 7.2 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .02321 57197.49 100000.0 55 .23853 7709.757 1958.285

 1 .01533 55328.96 92410.45 56 .24963 7249.962 1812.639

 2 .01569 53945.17 86141.12 57 .26106 6804.874 1676.620

 3 .01632 52614.01 80316.56 58 .27278 6374.684 1549.526

 4 .01712 51317.55 74894.15 59 .28477 5959.630 1430.718

 5 .01804 50046.58 69842.75 60 .29699 5559.954 1319.675

 6 .01906 48795.81 65134.03 61 .30948 5175.827 1215.972

 7 .02019 47561.89 60744.61 62 .32229 4807.308 1119.239

 8 .02140 46342.44 56651.56 63 .33542 4454.370 1029.050

 9 .02274 45135.36 52835.90 64 .34884 4116.969 944.9579

10 .02420 43938.22 49278.74 65 .36257 3795.047 866.5824

11 .02578 42749.33 45961.53 66 .37663 3488.500 793.6081

12 .02748 41567.90 42867.61 67 .39107 3197.144 725.7495

13 .02924 40394.47 39979.94 68 .40585 2920.770 662.6390

14 .03102 39231.71 37282.63 69 .42094 2659.195 603.9317

15 .03279 38083.61 34762.36 70 .43626 2412.268 549.2899

16 .03452 36954.46 32407.19 71 .45174 2179.874 498.4235

17 .03623 35847.95 30207.28 72 .46733 1961.890 451.1016

18 .03795 34766.56 28153.26 73 .48299 1758.166 407.1194

19 .03972 33711.33 26237.02 74 .49879 1568.481 366.3574

20 .04158 32682.01 24450.18 75 .51477 1392.516 328.6853

21 .04354 31677.72 22784.32 76 .53100 1229.871 293.9593

22 .04559 30697.70 21230.85 77 .54747 1080.107 261.9990

23 .04777 29741.21 19782.67 78 .56414 942.7740 232.6218

24 .05008 28807.17 18432.87 79 .58092 817.4315 205.6301

25 .05255 27894.36 17174.97 80 .59765 703.6656 180.8383

26 .05518 27001.62 16002.56 81 .61421 601.0718 158.1053

27 .05800 26127.76 14910.17 82 .63052 509.2217 137.3328

28 .06098 25271.81 13891.75 83 .64656 427.6327 118.4535

29 .06414 24433.15 12942.35 84 .66246 355.7424 101.4296

30 .06748 23611.27 12057.06 85 .67830 292.9143 86.19071

31 .07098 22805.85 11231.50 86 .69394 238.4927 72.59949

32 .07468 22016.60 10461.69 87 .70917 191.8412 60.52542

33 .07858 21243.14 9744.016 88 .72396 152.3177 49.89769

34 .08269 20485.12 9074.801 89 .73832 119.2530 40.64024

35 .08704 19742.14 8450.998 90 .75221 91.96453 32.66569

36 .09162 19013.87 7869.317 91 .76542 69.78203 25.85967

37 .09645 18300.05 7326.962 92 .77767 52.06168 20.12070

38 .10155 17600.36 6821.392 93 .78899 38.17263 15.37509

39 .10693 16914.49 6350.018 94 .79956 27.49474 11.53751

40 .11262 16242.15 5910.633 95 .80961 19.44007 8.503414

41 .11864 15582.98 5501.106 96 .81907 13.48051 6.146830

42 .12500 14936.68 5119.333 97 .82784 9.162146 4.351137

43 .13171 14303.03 4763.373 98 .83609 6.100233 3.016153

44 .13876 13681.88 4431.431 99 .84415 3.974542 2.048939

45 .14615 13073.23 4121.672 100 .85200 2.529720 1.361543

46 .15387 12477.19 3832.633 101 .85975 1.569736 .8838943

47 .16190 11893.93 3562.761 102 .86738 .9472893 .5591150

48 .17027 11323.66 3310.857 103 .87494 .5543931 .3438277

49 .17898 10766.55 3075.691 104 .88304 .3131942 .2056178

50 .18805 10222.74 2856.220 105 .89094 .1697591 .1181913

51 .19749 9692.369 2651.347 106 .90115 .08730178 .06615186

52 .20726 9175.636 2459.979 107 .91356 .04138821 .03526218

53 .21735 8672.796 2281.227 108 .93298 .01684155 .01809161

54 .22777 8184.096 2114.243 109 .96642 .004200996 .008693954
27

Table C (7.4)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 7.4 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .02220 51492.67 100000.0 55 .23136 6664.722 1767.476

 1 .01427 49724.85 92238.36 56 .24233 6262.402 1632.975

 2 .01458 48441.27 85820.60 57 .25365 5873.332 1507.626

 3 .01516 47210.14 79868.70 58 .26528 5497.659 1390.747

 4 .01590 46013.52 74337.83 59 .27716 5135.571 1281.721

 5 .01677 44842.20 69194.87 60 .28929 4787.260 1180.041

 6 .01773 43690.90 64409.66 61 .30170 4452.853 1085.286

 7 .01880 42556.26 59957.19 62 .31443 4132.378 997.0890

 8 .01995 41435.91 55813.07 63 .32750 3825.783 915.0362

 9 .02122 40327.75 51956.95 64 .34087 3533.003 838.6963

10 .02262 39229.37 48368.73 65 .35455 3253.964 767.7019

11 .02413 38139.08 45028.76 66 .36858 2988.545 701.7450

12 .02575 37056.09 41919.43 67 .38299 2736.560 640.5463

13 .02744 35980.94 39022.82 68 .39777 2497.798 583.7559

14 .02915 34916.19 36322.32 69 .41286 2272.073 531.0466

15 .03083 33865.73 33803.90 70 .42820 2059.231 482.0997

16 .03248 32833.70 31454.98 71 .44371 1859.142 436.6408

17 .03411 31823.64 29265.11 72 .45934 1671.679 394.4488

18 .03574 30837.90 27224.36 73 .47506 1496.685 355.3273

19 .03742 29877.48 25324.10 74 .49092 1333.945 319.1555

20 .03919 28942.05 23555.49 75 .50698 1183.157 285.8038

21 .04105 28030.75 21909.71 76 .52330 1043.953 255.1323

22 .04301 27142.80 20377.86 77 .53988 915.9287 226.9700

23 .04508 26277.42 18952.50 78 .55668 798.6736 201.1452

24 .04728 25433.55 17626.46 79 .57360 691.7872 177.4747

25 .04964 24609.98 16393.01 80 .59048 594.8928 155.7869

26 .05215 23805.56 15245.54 81 .60721 507.6233 135.9494

27 .05485 23019.14 14178.36 82 .62368 429.5925 117.8679

28 .05772 22249.76 13185.33 83 .63991 360.3688 101.4751

29 .06075 21496.78 12261.33 84 .65599 299.4543 86.72954

30 .06396 20759.70 11401.36 85 .67204 246.2891 73.56196

31 .06733 20038.19 10600.92 86 .68789 200.2992 61.84676

32 .07089 19331.94 9855.938 87 .70333 160.9291 51.46496

33 .07466 18640.56 9162.724 88 .71833 127.6203 42.34916

34 .07862 17963.70 8517.541 89 .73290 99.79370 34.42795

35 .08283 17300.97 7917.273 90 .74702 76.86084 27.62086

36 .08726 16652.01 7358.599 91 .76044 58.24577 21.82523

37 .09194 16016.56 6838.684 92 .77290 43.39707 16.94999

38 .09689 15394.30 6354.950 93 .78441 31.77628 12.92810

39 .10212 14784.92 5904.792 94 .79517 22.85590 9.683209

40 .10766 14188.12 5485.980 95 .80539 16.13744 7.123463

41 .11352 13603.55 5096.366 96 .81503 11.17435 5.139721

42 .11972 13030.90 4733.850 97 .82396 7.583750 3.631463

43 .12627 12469.94 4396.492 98 .83236 5.041965 2.512597

44 .13317 11920.53 4082.500 99 .84057 3.280235 1.703684

45 .14040 11382.64 3790.060 100 .84858 2.084749 1.130009

46 .14796 10856.34 3517.714 101 .85648 1.291732 .7322194

47 .15584 10341.76 3263.927 102 .86426 .7783887 .4623092

48 .16406 9839.088 3027.503 103 .87197 .4548929 .2837676

49 .17262 9348.448 2807.226 104 .88024 .2566248 .1693843

50 .18155 8869.954 2602.057 105 .88830 .1389120 .09718260

51 .19084 8403.698 2410.917 106 .89873 .07135141 .05429195

52 .20047 7949.845 2232.737 107 .91141 .03379093 .02888638

53 .21043 7508.602 2066.642 108 .93128 .01373916 .01479284

54 .22072 7080.168 1911.799 109 .96555 .003425522 .007095488
28

Table C (7.6)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 7.6 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .02129 46450.50 100000.0 55 .22450 5764.806 1595.564

 1 .01331 44773.22 92066.91 56 .23535 5412.557 1471.404

 2 .01358 43579.68 85501.86 57 .24656 5072.248 1355.932

 3 .01412 42438.41 79424.16 58 .25807 4743.987 1248.489

 4 .01481 41331.47 73786.68 59 .26986 4427.924 1148.477

 5 .01562 40249.65 68554.18 60 .28190 4124.204 1055.402

 6 .01653 39187.65 63694.66 61 .29422 3832.921 968.8505

 7 .01754 38142.14 59181.41 62 .30687 3554.075 888.4614

 8 .01864 37110.73 54988.51 63 .31986 3287.598 813.8323

 9 .01985 36091.34 51094.22 64 .33317 3033.409 744.5491

10 .02118 35081.55 47477.16 65 .34681 2791.418 680.2574

11 .02262 34079.72 44116.61 66 .36079 2561.496 620.6575

12 .02418 33085.05 40993.92 67 .37518 2343.456 565.4773

13 .02580 32098.02 38090.34 68 .38994 2137.090 514.3846

14 .02744 31121.16 35388.47 69 .40503 1942.213 467.0693

15 .02905 30158.22 32873.58 70 .42038 1758.666 423.2311

16 .03063 29213.19 30532.45 71 .43591 1586.317 382.6106

17 .03218 28289.49 28354.00 72 .45157 1425.030 344.9970

18 .03373 27389.36 26327.76 73 .46733 1274.651 310.2025

19 .03532 26513.71 24444.56 74 .48325 1134.970 278.1064

20 .03700 25662.19 22695.12 75 .49938 1005.703 248.5815

21 .03877 24833.91 21070.21 76 .51579 886.5126 221.4921

22 .04063 24028.09 19560.62 77 .53247 777.0284 196.6768

23 .04260 23243.94 18158.61 78 .54939 676.8764 173.9748

24 .04470 22480.39 16856.73 79 .56644 585.6931 153.2164

25 .04695 21736.27 15648.00 80 .58347 503.1364 134.2430

26 .04936 21010.43 14525.63 81 .60034 428.8740 116.9311

27 .05195 20301.73 13483.74 82 .61698 362.5583 101.1907

28 .05469 19609.23 12516.05 83 .63338 303.8041 86.95539

29 .05761 18932.31 11617.32 84 .64964 252.1706 74.18155

30 .06069 18270.46 10782.44 85 .66587 207.1657 62.80210

31 .06394 17623.32 10006.81 86 .68193 168.2869 52.70233

32 .06737 16990.60 9286.291 87 .69757 135.0495 43.77403

33 .07100 16371.89 8617.096 88 .71279 106.9682 35.95354

34 .07483 15766.83 7995.444 89 .72757 83.54142 29.17427

35 .07890 15175.03 7418.157 90 .74190 64.26200 23.36243

36 .08319 14596.14 6881.887 91 .75553 48.63504 18.42603

37 .08772 14029.89 6383.766 92 .76818 36.18816 14.28349

38 .09253 13475.95 5921.184 93 .77989 26.46169 10.87405

39 .09761 12934.01 5491.525 94 .79082 19.00688 8.129583

40 .10299 12403.77 5092.542 95 .80122 13.40094 5.969420

41 .10870 11884.88 4722.077 96 .81103 9.266197 4.299050

42 .11475 11377.04 4378.032 97 .82012 6.279640 3.031842

43 .12115 10880.01 4058.473 98 .82867 4.168860 2.093822

44 .12789 10393.64 3761.618 99 .83703 2.708239 1.417092

45 .13496 9917.882 3485.672 100 .84519 1.718698 .9381728

46 .14238 9452.787 3229.185 101 .85324 1.063366 .6067842

47 .15010 8998.458 2990.645 102 .86116 .6398458 .3823997

48 .15817 8555.031 2768.860 103 .86903 .3733924 .2342825

49 .16658 8122.612 2562.630 104 .87745 .2103529 .1395861

50 .17536 7701.281 2370.923 105 .88568 .1137134 .07993732

51 .18452 7291.101 2192.677 106 .89632 .05833742 .04457471

52 .19400 6892.201 2026.852 107 .90927 .02759871 .02367218

53 .20383 6504.749 1872.586 108 .92958 .01121253 .01210009

54 .21399 6128.905 1729.062 109 .96468 .002794258 .005793104
29

Table C (7.8)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 7.8 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .02047 41987.45 100000.0 55 .21793 4989.389 1440.646

 1 .01246 40391.72 91896.10 56 .22867 4680.789 1326.076

 2 .01268 39279.25 85184.89 57 .23976 4382.950 1219.742

 3 .01317 38218.86 78982.92 58 .25116 4095.950 1121.007

 4 .01382 37192.62 73240.62 59 .26284 3819.901 1029.294

 5 .01458 36191.32 67920.59 60 .27478 3554.917 944.1225

 6 .01544 35209.66 62988.91 61 .28701 3301.057 865.0892

 7 .01640 34244.31 58417.09 62 .29958 3058.303 791.8378

 8 .01744 33292.87 54177.64 63 .31250 2826.573 723.9792

 9 .01859 32353.28 50247.37 64 .32574 2605.775 661.1166

10 .01987 31423.14 46603.64 65 .33932 2395.808 602.9086

11 .02125 30500.80 43224.58 66 .35326 2196.539 549.0649

12 .02275 29585.48 40090.51 67 .36761 2007.782 499.3217

13 .02431 28677.64 37181.80 68 .38235 1829.333 453.3636

14 .02587 27779.72 34480.29 69 .39743 1661.011 410.8975

15 .02742 26895.36 31970.52 70 .41278 1502.657 371.6407

16 .02892 26028.42 29638.61 71 .42832 1354.135 335.3484

17 .03040 25182.18 27472.87 72 .44401 1215.310 301.8201

18 .03187 24358.78 25462.27 73 .45981 1086.028 270.8766

19 .03339 23559.06 23597.12 74 .47578 966.0884 242.3990

20 .03498 22782.63 21867.67 75 .49197 855.2267 216.2629

21 .03667 22028.60 20264.35 76 .50846 753.1310 192.3380

22 .03844 21296.16 18777.59 77 .52523 659.4647 170.4722

23 .04032 20584.53 17399.37 78 .54225 573.8876 150.5152

24 .04232 19892.65 16121.95 79 .55943 496.0702 132.3100

25 .04447 19219.34 14938.14 80 .57659 425.7028 115.7104

26 .04677 18563.49 13840.96 81 .59361 362.4850 100.6015

27 .04925 17923.97 12824.34 82 .61041 306.1045 86.89771

28 .05189 17299.86 11881.90 83 .62696 256.2178 74.53459

29 .05469 16690.54 11008.24 84 .64340 212.4351 63.46741

30 .05766 16095.50 10198.17 85 .65982 174.3240 53.63182

31 .06078 15514.38 9447.014 86 .67606 141.4449 44.92331

32 .06409 14946.86 8750.535 87 .69190 113.3749 37.24363

33 .06759 14392.55 8104.884 88 .70732 89.69204 30.53308

34 .07129 13851.08 7506.231 89 .72231 69.96238 24.72990

35 .07522 13322.07 6951.345 90 .73684 53.74859 19.76669

36 .07938 12805.14 6436.858 91 .75068 40.62538 15.56113

37 .08377 12300.04 5959.870 92 .76353 30.18810 12.04030

38 .08843 11806.44 5517.749 93 .77542 22.04425 9.149302

39 .09337 11324.01 5107.871 94 .78653 15.81198 6.827445

40 .09860 10852.47 4727.973 95 .79710 11.13265 5.003981

41 .10417 10391.47 4375.896 96 .80707 7.686772 3.597075

42 .11006 9940.702 4049.546 97 .81632 5.201740 2.532078

43 .11631 9499.944 3747.000 98 .82502 3.448246 1.745435

44 .12290 9069.022 3466.483 99 .83353 2.236829 1.179113

45 .12982 8647.883 3206.229 100 .84183 1.417454 .7791730

46 .13708 8236.551 2964.793 101 .85003 .8757038 .5030125

47 .14466 7835.103 2740.690 102 .85809 .5261606 .3164140

48 .15258 7443.647 2532.734 103 .86611 .3066099 .1934957

49 .16084 7062.260 2339.741 104 .87469 .1724897 .1150714

50 .16948 6690.997 2160.692 105 .88307 .09312105 .06577611

51 .17849 6329.897 1994.545 106 .89392 .04771516 .03661008

52 .18784 5979.058 1840.283 107 .90714 .02254976 .01940635

53 .19753 5638.614 1697.063 108 .92790 .009154019 .009901199

54 .20756 5308.689 1564.085 109 .96382 .002280189 .004731556
30

Table C (8.0)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 8.0 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01973 38031.10 100000.0 55 .21166 4320.846 1301.016

 1 .01168 36508.99 91725.93 56 .22227 4050.321 1195.333

 2 .01187 35469.64 84869.68 57 .23324 3789.496 1097.447

 3 .01232 34482.20 78544.94 58 .24453 3538.424 1006.743

 4 .01292 33528.72 72699.60 59 .25610 3297.187 922.6663

 5 .01364 32600.00 67294.02 60 .26794 3065.868 844.7509

 6 .01445 31690.74 62292.27 61 .28007 2844.504 772.6027

 7 .01536 30797.62 57664.02 62 .29255 2633.059 705.8730

 8 .01635 29918.23 53380.19 63 .30539 2431.441 644.1862

 9 .01745 29050.51 49416.09 64 .31857 2239.550 587.1626

10 .01867 28192.09 45747.77 65 .33208 2057.280 534.4743

11 .02000 27341.33 42352.18 66 .34597 1884.494 485.8409

12 .02144 26497.45 39208.63 67 .36028 1721.009 441.0073

13 .02294 25660.88 36296.57 68 .37499 1566.629 399.6750

14 .02444 24833.99 33597.04 69 .39006 1421.177 361.5671

15 .02593 24020.31 31093.87 70 .40540 1284.497 326.4177

16 .02736 23223.58 28772.52 71 .42095 1156.453 293.9962

17 .02877 22446.94 26620.68 72 .43666 1036.911 264.1122

18 .03017 21692.44 24626.76 73 .45249 925.7190 236.5957

19 .03161 20960.83 22780.54 74 .46849 822.6876 211.3300

20 .03313 20251.71 21071.85 75 .48474 727.5713 188.1947

21 .03473 19564.18 19490.71 76 .50130 640.0838 167.0650

22 .03642 18897.41 18027.27 77 .51815 559.9184 147.7981

23 .03821 18250.63 16673.19 78 .53527 486.7667 130.2539

24 .04012 17622.76 15420.47 79 .55256 420.3305 114.2873

25 .04218 17012.67 14261.71 80 .56985 360.3298 99.76378

26 .04438 16419.24 13189.74 81 .58701 306.4938 86.57647

27 .04676 15841.38 12198.33 82 .60395 258.5421 74.64466

28 .04929 15278.18 11280.96 83 .62066 216.1690 63.90625

29 .05198 14729.01 10432.13 84 .63727 179.0298 54.31643

30 .05483 14193.38 9646.558 85 .65386 146.7448 45.81398

31 .05785 13670.92 8919.484 86 .67029 118.9295 38.30383

32 .06103 13161.30 8246.598 87 .68632 95.21498 31.69695

33 .06441 12664.13 7623.984 88 .70194 75.23450 25.93768

34 .06798 12179.04 7047.776 89 .71712 58.61256 20.96901

35 .07179 11705.64 6514.694 90 .73186 44.97206 16.72956

36 .07581 11243.58 6021.353 91 .74589 33.94754 13.14579

37 .08006 10792.58 5564.831 92 .75893 25.19227 10.15261

38 .08459 10352.31 5142.474 93 .77100 18.37110 7.700581

39 .08938 9922.458 4751.657 94 .78228 13.15903 5.735731

40 .09447 9502.733 4390.108 95 .79302 9.251763 4.196055

41 .09989 9092.795 4055.666 96 .80315 6.378946 3.010718

42 .10564 8692.345 3746.249 97 .81255 4.310475 2.115401

43 .11174 8301.154 3459.942 98 .82140 2.853263 1.455507

44 .11819 7919.046 3194.989 99 .83005 1.848168 .9814338

45 .12496 7545.954 2949.645 100 .83849 1.169450 .6473430

46 .13207 7181.885 2722.480 101 .84684 .7214316 .4171328

47 .13950 6826.894 2512.032 102 .85505 .4328376 .2619065

48 .14727 6481.059 2317.127 103 .86321 .2518667 .1598663

49 .15539 6144.438 2136.599 104 .87195 .1414952 .09489597

50 .16388 5817.062 1969.442 105 .88049 .07628657 .05414318

51 .17275 5498.950 1814.634 106 .89154 .03904177 .03007954

52 .18196 5190.173 1671.187 107 .90502 .01843143 .01591510

53 .19151 4890.835 1538.272 108 .92622 .007476249 .008104913

54 .20140 4601.034 1415.111 109 .96296 .001861398 .003865980
31

Table C (8.2)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 8.2 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01906 34518.64 100000.0 55 .20564 3744.101 1175.140

 1 .01098 33063.10 91556.38 56 .21613 3506.810 1077.687

 2 .01113 32089.85 84556.22 57 .22698 3278.264 987.6058

 3 .01155 31168.32 78110.19 58 .23816 3058.496 904.3060

 4 .01211 30280.57 72163.57 59 .24962 2847.562 827.2520

 5 .01279 29417.41 66674.38 60 .26136 2645.521 755.9940

 6 .01356 28573.53 61604.60 61 .27339 2452.389 690.1483

 7 .01442 27745.60 56922.03 62 .28578 2268.117 629.3746

 8 .01536 26931.24 52595.92 63 .29854 2092.608 573.3114

 9 .01641 26128.38 48600.07 64 .31164 1925.757 521.5957

10 .01758 25334.66 44909.15 65 .32508 1767.452 473.9134

11 .01886 24548.46 41498.96 66 .33891 1617.557 429.9943

12 .02024 23769.00 38347.72 67 .35318 1475.894 389.5928

13 .02168 22996.70 35433.98 68 .36785 1342.276 352.4266

14 .02313 22233.84 32737.98 69 .38290 1216.530 318.2343

15 .02456 21483.86 30242.81 70 .39823 1098.505 286.7664

16 .02593 20750.36 27933.27 71 .41378 988.0675 257.8059

17 .02728 20036.36 25796.43 72 .42950 885.0854 231.1725

18 .02861 19343.81 23820.13 73 .44535 789.4130 206.7050

19 .02998 18673.41 21993.66 74 .46139 700.8701 184.2900

20 .03142 18024.73 20306.38 75 .47769 619.2299 163.8116

21 .03295 17396.84 18747.96 76 .49430 544.2305 145.1507

22 .03455 16788.94 17308.24 77 .51123 475.5930 128.1737

23 .03626 16200.21 15978.57 78 .52845 413.0384 112.7502

24 .03809 15629.63 14750.73 79 .54584 356.2972 98.74634

25 .04005 15076.04 13617.08 80 .56325 305.1166 86.03843

26 .04216 14538.36 12570.29 81 .58054 259.2529 74.52740

27 .04444 14015.52 11603.95 82 .59762 218.4549 64.13740

28 .04687 13506.63 10711.44 83 .61448 182.4505 54.80906

29 .04946 13011.07 9887.153 84 .63124 150.9353 46.49827

30 .05221 12528.33 9125.721 85 .64800 123.5759 39.14714

31 .05511 12058.06 8422.307 86 .66461 100.0360 32.66937

32 .05818 11599.91 7772.534 87 .68083 79.99398 26.98438

33 .06144 11153.50 7172.430 88 .69663 63.13109 22.04056

34 .06489 10718.44 6618.094 89 .71201 49.12237 17.78549

35 .06857 10294.37 6106.205 90 .72694 37.64269 14.16345

36 .07246 9880.929 5633.365 91 .74117 28.37795 11.10881

37 .07659 9477.830 5196.636 92 .75439 21.03104 8.563579

38 .08098 9084.756 4793.348 93 .76664 15.31570 6.483320

39 .08563 8701.396 4420.877 94 .77809 10.95527 4.820135

40 .09059 8327.455 4076.947 95 .78899 7.691517 3.519720

41 .09586 7962.604 3759.400 96 .79928 5.295605 2.520772

42 .10147 7606.548 3466.166 97 .80883 3.573251 1.767879

43 .10742 7259.059 3195.348 98 .81781 2.361824 1.214146

44 .11373 6919.959 2945.202 99 .82661 1.527610 .8171729

45 .12035 6589.171 2714.014 100 .83519 .9651996 .5380020

46 .12732 6266.684 2500.365 101 .84368 .5945601 .3460352

47 .13460 5952.535 2302.822 102 .85203 .3562006 .2168646

48 .14223 5646.781 2120.223 103 .86034 .2069753 .1321283

49 .15020 5349.457 1951.423 104 .86923 .1161137 .07828584

50 .15855 5060.578 1795.428 105 .87792 .06251895 .04458365

51 .16727 4780.144 1651.240 106 .88918 .03195699 .02472291

52 .17634 4508.205 1517.898 107 .90291 .01507091 .01305673

53 .18576 4244.840 1394.593 108 .92455 .006108282 .006636969

54 .19552 3990.121 1280.564 109 .96211 .001520096 .003159930
32

Table C (8.4)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 8.4 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01845 31395.49 100000.0 55 .19989 3246.253 1061.643

 1 .01034 30000.29 91387.45 56 .21025 3037.988 971.8056

 2 .01046 29086.89 84244.50 57 .22098 2837.610 888.9318

 3 .01084 28225.04 77678.64 58 .23204 2645.132 812.4528

 4 .01137 27396.79 71632.47 59 .24339 2460.591 741.8542

 5 .01201 26592.94 66061.57 60 .25502 2284.026 676.7014

 6 .01274 25808.20 60925.76 61 .26695 2115.436 616.6221

 7 .01356 25039.24 56190.93 62 .27925 1954.762 561.2856

 8 .01446 24283.68 51824.59 63 .29192 1801.904 510.3442

 9 .01546 23539.45 47798.98 64 .30494 1656.753 463.4519

10 .01659 22804.21 44087.42 65 .31831 1519.195 420.3079

11 .01781 22076.36 40664.46 66 .33208 1389.097 380.6530

12 .01915 21355.10 37507.26 67 .34630 1266.286 344.2512

13 .02054 20640.85 34593.43 68 .36093 1150.585 310.8359

14 .02193 19935.82 31902.42 69 .37595 1041.826 280.1609

15 .02330 19243.33 29416.56 70 .39127 939.8654 251.9920

16 .02462 18566.88 27119.99 71 .40681 844.5726 226.1254

17 .02590 17909.36 24999.15 72 .42253 755.8192 202.3907

18 .02717 17272.62 23041.34 73 .43840 673.4656 180.6357

19 .02847 16657.31 21235.33 74 .45446 597.3428 160.7505

20 .02984 16062.97 19570.06 75 .47080 527.2413 142.6241

21 .03130 15488.68 18034.81 76 .48747 462.9219 126.1437

22 .03283 14933.60 16619.14 77 .50447 404.1317 111.1843

23 .03446 14396.95 15314.10 78 .52177 350.6184 97.62467

24 .03620 13877.68 14111.24 79 .53926 302.1389 85.34171

25 .03808 13374.67 13002.70 80 .55678 258.4655 74.22168

26 .04010 12886.85 11980.99 81 .57419 219.3790 64.17298

27 .04229 12413.19 11039.54 82 .59140 184.6548 55.12462

28 .04463 11952.78 10171.64 83 .60840 154.0507 47.02021

29 .04712 11505.04 9371.576 84 .62531 127.2981 39.81686

30 .04976 11069.46 8633.891 85 .64224 104.1045 33.46018

31 .05255 10645.66 7953.685 86 .65902 84.17574 27.87192

32 .05551 10233.32 7326.523 87 .67541 67.23142 22.97929

33 .05866 9832.041 6748.381 88 .69140 52.99463 18.73461

34 .06200 9441.450 6215.330 89 .70696 41.18412 15.08989

35 .06555 9061.175 5724.013 90 .72209 31.51955 11.99464

36 .06932 8690.860 5271.026 91 .73650 23.73094 9.390393

37 .07332 8330.226 4853.416 92 .74991 17.56366 7.225524

38 .07758 7978.955 4468.504 93 .76233 12.77319 5.460212

39 .08210 7636.740 4113.671 94 .77394 9.123957 4.051998

40 .08692 7303.290 3786.641 95 .78500 6.396765 2.953358

41 .09206 6978.284 3485.263 96 .79544 4.397879 2.111249

42 .09753 6661.432 3207.484 97 .80514 2.963215 1.477939

43 .10334 6352.508 2951.421 98 .81427 1.955756 1.013148

44 .10950 6051.332 2715.352 99 .82320 1.263121 .6806343

45 .11599 5757.820 2497.590 100 .83192 .7969194 .4472824

46 .12281 5471.949 2296.733 101 .84055 .4901834 .2871548

47 .12995 5193.735 2111.375 102 .84904 .2932424 .1796315

48 .13743 4923.219 1940.370 103 .85748 .1701487 .1092415

49 .14526 4660.419 1782.593 104 .86653 .09532080 .06460602

50 .15347 4405.332 1637.068 105 .87537 .05125520 .03672514

51 .16205 4157.947 1502.821 106 .88683 .02616767 .02032757

52 .17098 3918.293 1378.915 107 .90082 .01232771 .01071564

53 .18027 3686.428 1264.562 108 .92288 .004992489 .005436901

54 .18990 3462.403 1159.023 109 .96125 .001241840 .002583790
33

Table C (8.6)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 8.6 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01790 28614.21 100000.0 55 .19437 2816.253 959.2872

 1 .00977 27273.81 91219.15 56 .20461 2633.356 876.4940

 2 .00986 26414.71 83934.49 57 .21522 2457.572 800.2717

 3 .01020 25607.00 77250.27 58 .22616 2288.900 730.0736

 4 .01069 24832.70 71106.24 59 .23740 2127.362 665.4057

 5 .01130 24082.63 65455.50 60 .24892 1972.977 605.8491

 6 .01199 23351.50 60255.64 61 .26075 1825.732 551.0436

 7 .01277 22635.98 55470.55 62 .27295 1685.562 500.6684

 8 .01363 21933.68 51065.96 63 .28553 1552.364 454.3903

 9 .01460 21242.55 47012.55 64 .29846 1426.029 411.8792

10 .01567 20560.26 43282.19 65 .31177 1306.442 372.8484

11 .01686 19885.23 39848.23 66 .32547 1193.472 337.0493

12 .01814 19216.66 36686.72 67 .33963 1086.956 304.2560

13 .01948 18554.94 33774.32 68 .35422 986.7232 274.2169

14 .02083 17902.23 31089.66 69 .36920 892.6158 246.7005

15 .02214 17261.73 28614.34 70 .38450 804.4944 221.4873

16 .02340 16636.83 26331.81 71 .40003 722.2342 198.3859

17 .02463 16030.32 24227.91 72 .41575 645.7114 177.2358

18 .02584 15443.95 22289.38 73 .43162 574.7933 157.8934

19 .02708 14878.30 20504.48 74 .44771 509.3217 140.2530

20 .02839 14332.91 18861.72 75 .46408 449.1040 124.2088

21 .02978 13806.83 17350.03 76 .48079 393.9221 109.6539

22 .03124 13299.25 15958.66 77 .49786 343.5470 96.47205

23 .03279 12809.36 14678.41 78 .51523 297.7507 84.55070

24 .03446 12336.13 13500.57 79 .53282 256.3144 73.77657

25 .03625 11878.45 12417.09 80 .55044 219.0331 64.04531

26 .03819 11435.29 11420.33 81 .56797 185.7100 55.27239

27 .04029 11005.62 10503.56 82 .58530 156.1444 47.39156

28 .04254 10588.57 9659.973 83 .60243 130.1212 40.34963

29 .04493 10183.54 8883.761 84 .61949 107.4034 34.10526

30 .04748 9790.034 8169.402 85 .63657 87.73417 28.60764

31 .05017 9407.688 7511.930 86 .65351 70.85661 23.78593

32 .05302 9036.159 6906.859 87 .67008 56.52616 19.57444

33 .05606 8675.058 6350.116 88 .68624 44.50226 15.92931

34 .05928 8324.016 5837.753 89 .70199 34.54151 12.80671

35 .06273 7982.664 5366.382 90 .71730 26.40219 10.16104

36 .06638 7650.650 4932.596 91 .73190 19.85223 7.940253

37 .07025 7327.696 4533.435 92 .74548 14.67337 6.098449

38 .07439 7013.488 4166.213 93 .75806 10.65668 4.600012

39 .07878 6707.724 3828.321 94 .76983 7.601575 3.407361

40 .08347 6410.118 3517.486 95 .78106 5.321930 2.478932

41 .08848 6120.355 3231.568 96 .79165 3.653688 1.768835

42 .09381 5838.154 2968.532 97 .80149 2.458235 1.235958

43 .09948 5563.290 2726.515 98 .81075 1.620103 .8457061

44 .10551 5295.584 2503.815 99 .81982 1.044813 .5671006

45 .11185 5034.946 2298.776 100 .82868 .6582227 .3719867

46 .11853 4781.339 2110.015 101 .83744 .4042806 .2383753

47 .12553 4534.769 1936.154 102 .84607 .2415019 .1488425

48 .13287 4295.258 1776.063 103 .85465 .1399268 .09035074

49 .14056 4062.809 1628.642 104 .86385 .07828060 .05333552

50 .14862 3837.408 1492.931 105 .87283 .04203648 .03026261

51 .15707 3619.030 1367.979 106 .88450 .02143514 .01671967

52 .16587 3407.691 1252.880 107 .89873 .01008759 .008797514

53 .17501 3203.429 1146.863 108 .92123 .004082040 .004455463

54 .18451 3006.277 1049.211 109 .96041 .001014898 .002113479
34

Table C (8.8)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 8.8 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01740 26133.51 100000.0 55 .18908 2444.637 866.9615

 1 .00924 24842.97 91051.47 56 .19919 2283.923 790.6805

 2 .00930 24033.25 83626.19 57 .20968 2129.626 720.5937

 3 .00962 23274.74 76825.04 58 .22051 1981.734 656.1764

 4 .01008 22549.47 70584.84 59 .23163 1840.253 596.9547

 5 .01065 21848.25 64856.10 60 .24304 1705.189 542.5257

 6 .01131 21165.80 59594.10 61 .25477 1576.520 492.5413

 7 .01205 20498.78 54760.69 62 .26687 1454.176 446.6917

 8 .01287 19844.83 50319.81 63 .27935 1338.051 404.6575

 9 .01380 19201.88 46240.46 64 .29221 1228.038 366.1250

10 .01484 18567.63 42493.11 65 .30543 1124.025 330.8207

11 .01598 17940.50 39049.84 66 .31906 1025.883 298.5072

12 .01721 17319.71 35885.58 67 .33316 933.4571 268.9685

13 .01851 16705.62 32976.06 68 .34770 846.5858 241.9678

14 .01981 16100.32 30299.05 69 .36265 765.1199 217.2872

15 .02107 15506.92 27835.41 70 .37791 688.9267 194.7215

16 .02229 14928.69 25567.93 71 .39343 617.8865 174.0912

17 .02346 14368.32 23481.82 72 .40914 551.8814 155.2453

18 .02462 13827.47 21563.27 73 .42502 490.7858 138.0485

19 .02580 13306.68 19800.05 74 .44112 434.4525 122.3998

20 .02704 12805.43 18180.25 75 .45752 382.7046 108.1987

21 .02837 12322.81 16692.44 76 .47427 335.3436 95.34433

22 .02976 11857.99 15325.58 77 .49139 292.1623 83.72846

23 .03124 11410.15 14070.20 78 .50884 252.9553 73.24698

24 .03283 10978.28 12917.38 79 .52650 217.5256 63.79577

25 .03456 10561.30 11858.87 80 .54423 185.6890 55.27920

26 .03641 10158.19 10886.86 81 .56186 157.2691 47.61936

27 .03843 9767.926 9994.511 82 .57931 132.0866 40.75466

28 .04059 9389.678 9174.913 83 .59657 109.9506 34.63512

29 .04289 9022.850 8422.167 84 .61376 90.65210 29.22129

30 .04534 8666.948 7730.688 85 .63099 73.96584 24.46590

31 .04794 8321.605 7095.457 86 .64810 59.66725 20.30487

32 .05069 7986.481 6511.939 87 .66483 47.54316 16.67901

33 .05363 7661.188 5976.024 88 .68116 37.38462 13.54811

34 .05674 7345.363 5483.746 89 .69708 28.98099 10.87228

35 .06007 7038.640 5031.693 90 .71257 22.12382 8.610372

36 .06361 6740.673 4616.460 91 .72735 16.61359 6.716128

37 .06737 6451.186 4235.082 92 .74110 12.26321 5.148787

38 .07138 6169.871 3884.873 93 .75385 8.894143 3.876551

39 .07565 5896.429 3563.237 94 .76578 6.335538 2.866194

40 .08021 5630.580 3267.907 95 .77715 4.429325 2.081387

41 .08509 5372.019 2996.757 96 .78790 3.036543 1.482438

42 .09029 5120.471 2747.772 97 .79787 2.040063 1.033937

43 .09583 4875.714 2519.114 98 .80727 1.342551 .7061722

44 .10172 4637.572 2309.102 99 .81648 .8645551 .4726636

45 .10792 4405.947 2116.111 100 .82547 .5438662 .3094714

46 .11447 4180.796 1938.779 101 .83437 .3335556 .1979499

47 .12133 3962.110 1775.757 102 .84313 .1989644 .1233735

48 .12853 3749.899 1625.935 103 .85184 .1151157 .07475281

49 .13608 3544.154 1488.234 104 .86119 .06431053 .04404668

50 .14401 3344.849 1361.715 105 .87032 .03448865 .02494618

51 .15232 3151.950 1245.452 106 .88218 .01756503 .01375708

52 .16097 2965.459 1138.565 107 .89666 .008257605 .007225359

53 .16999 2785.400 1040.305 108 .91958 .003338865 .003652525

54 .17935 2611.791 949.9767 109 .95956 .0008297379 .001729415
35

Table C (9.0)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 9.0 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01694 23917.43 100000.0 55 .18402 2123.287 783.6672

 1 .00876 22672.35 90884.40 56 .19400 1981.984 713.4036

 2 .00880 21907.61 83319.59 57 .20436 1846.471 648.9738

 3 .00909 21193.90 76402.92 58 .21507 1716.726 589.8745

 4 .00952 20513.26 70068.21 59 .22608 1592.745 535.6521

 5 .01006 19856.50 64263.27 60 .23738 1474.523 485.9193

 6 .01068 19218.34 58941.03 61 .24900 1362.028 440.3408

 7 .01140 18595.45 54061.21 62 .26100 1255.188 398.6176

 8 .01218 17985.45 49585.89 63 .27339 1153.899 360.4447

 9 .01307 17386.29 45482.44 64 .28615 1058.053 325.5239

10 .01407 16795.70 41719.83 65 .29930 967.5424 293.5949

11 .01517 16212.10 38268.87 66 .31285 882.2424 264.4314

12 .01636 15634.71 35103.37 67 .32689 802.0064 237.8275

13 .01762 15063.87 32198.07 68 .34138 726.6820 213.5603

14 .01887 14501.62 29529.94 69 .35628 656.1288 191.4254

15 .02009 13950.96 27079.06 70 .37151 590.2208 171.2307

16 .02126 13415.07 24827.56 71 .38701 528.8445 152.8083

17 .02238 12896.51 22760.01 72 .40271 471.8879 136.0163

18 .02348 12396.87 20862.09 73 .41858 419.2330 120.7276

19 .02461 11916.63 19121.06 74 .43469 370.7431 106.8460

20 .02580 11455.28 17524.59 75 .45111 326.2560 94.27614

21 .02706 11011.88 16060.91 76 .46790 285.5917 82.92339

22 .02839 10585.61 14718.71 77 .48506 248.5628 72.68716

23 .02981 10175.65 13488.25 78 .50257 214.9843 63.47120

24 .03133 9781.000 12360.38 79 .52032 184.6792 55.17995

25 .03298 9400.598 11326.69 80 .53813 157.4821 47.72583

26 .03476 9033.437 10379.23 81 .55587 133.2351 41.03720

27 .03670 8678.533 9511.002 82 .57343 111.7781 35.05693

28 .03877 8335.063 8715.034 83 .59081 92.94195 29.73827

29 .04099 8002.440 7985.339 84 .60813 76.54222 25.04384

30 .04335 7680.177 7316.276 85 .62550 62.38151 20.92979

31 .04585 7367.908 6702.776 86 .64276 50.26353 17.33829

32 .04851 7065.293 6140.264 87 .65965 40.00252 14.21605

33 .05135 6771.948 5624.598 88 .67615 31.41696 11.52630

34 .05436 6487.515 5151.799 89 .69224 24.32455 9.232809

35 .05758 6211.634 4718.436 90 .70791 18.54554 7.298568

36 .06101 5943.964 4321.110 91 .72286 13.90838 5.682470

37 .06466 5684.232 3956.859 92 .73678 10.25268 4.348360

38 .06855 5432.134 3622.996 93 .74969 7.425834 3.267898

39 .07270 5187.381 3316.944 94 .76177 5.282290 2.411743

40 .07714 4949.696 3036.446 95 .77329 3.687779 1.748158

41 .08189 4718.783 2779.392 96 .78418 2.524564 1.242816

42 .08696 4494.373 2543.791 97 .79430 1.693647 .8652201

43 .09237 4276.252 2327.828 98 .80382 1.112957 .5898554

44 .09813 4064.244 2129.848 99 .81316 .7156596 .3940846

45 .10420 3858.247 1948.258 100 .82228 .4495430 .2575492

46 .11061 3658.211 1781.716 101 .83131 .2753048 .1644362

47 .11733 3464.116 1628.907 102 .84021 .1639800 .1022978

48 .12439 3275.961 1488.738 103 .84906 .09473898 .06186919

49 .13181 3093.726 1360.156 104 .85855 .05285315 .03638837

50 .13960 2917.378 1242.242 105 .86782 .02830656 .02057102

51 .14777 2746.874 1134.094 106 .87987 .01439901 .01132350

52 .15630 2582.205 1034.862 107 .89460 .006762100 .005936302

53 .16518 2423.383 943.8171 108 .91794 .002732005 .002995382

54 .17441 2270.413 860.2852 109 .95872 .0006786103 .001415665
36

Table C (9.2)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 9.2 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01652 21934.58 100000.0 55 .17915 1845.243 708.5067

 1 .00833 20731.03 90717.95 56 .18901 1720.935 643.8007

 2 .00834 20007.35 83014.67 57 .19925 1601.852 584.5843

 3 .00860 19334.53 75983.89 58 .20984 1487.966 530.3756

 4 .00900 18694.59 69556.30 59 .22073 1379.262 480.7403

 5 .00952 18078.37 63676.93 60 .23192 1275.727 435.3071

 6 .01011 17480.58 58296.28 61 .24343 1177.323 393.7534

 7 .01079 16897.89 53371.91 62 .25533 1083.975 355.7917

 8 .01154 16327.93 48864.00 63 .26762 995.5821 321.1307

 9 .01240 15768.66 44738.20 64 .28030 912.0397 289.4875

10 .01336 15217.82 40961.99 65 .29336 833.2417 260.6150

11 .01442 14673.84 37504.91 66 .30684 759.0693 234.2976

12 .01558 14135.94 34339.59 67 .32081 689.3840 210.3394

13 .01679 13604.46 31439.82 68 .33524 624.0430 188.5311

14 .01801 13081.36 28781.71 69 .35009 562.9141 168.6809

15 .01918 12569.56 26344.59 70 .36529 505.8788 150.6093

16 .02030 12072.12 24109.92 71 .38076 452.8296 134.1594

17 .02138 11591.51 22061.66 72 .39644 403.6609 119.1980

18 .02243 11129.25 20184.93 73 .41231 358.2622 105.6060

19 .02351 10685.76 18466.53 74 .42842 316.5070 93.29188

20 .02465 10260.50 16893.71 75 .44485 278.2471 82.16583

21 .02585 9852.560 15454.36 76 .46167 243.3191 72.13905

22 .02712 9461.091 14136.91 77 .47888 211.5540 63.11824

23 .02847 9085.293 12931.36 78 .49645 182.7852 55.01458

24 .02993 8724.181 11828.36 79 .51426 156.8538 47.74042

25 .03151 8376.700 10819.31 80 .53216 133.6116 41.21566

26 .03322 8041.868 9896.130 81 .54999 112.9172 35.37451

27 .03508 7718.723 9051.707 82 .56766 94.62798 30.16410

28 .03708 7406.460 8278.986 83 .58515 78.59399 25.54089

29 .03922 7104.503 7571.907 84 .60259 64.65271 21.46965

30 .04149 6812.370 6924.778 85 .62010 52.63105 17.90989

31 .04390 6529.697 6332.488 86 .63751 42.35754 14.80943

32 .04647 6256.144 5790.426 87 .65455 33.67028 12.12033

33 .04921 5991.335 5294.426 88 .67121 26.41160 9.809105

34 .05212 5734.914 4840.499 89 .68747 20.42375 7.842912

35 .05524 5486.529 4425.202 90 .70330 15.55169 6.188495

36 .05856 5245.846 4045.147 91 .71842 11.64792 4.809372

37 .06210 5012.593 3697.374 92 .73251 8.574895 3.673505

38 .06588 4786.476 3379.205 93 .74557 6.202182 2.755671

39 .06992 4567.208 3088.081 94 .75780 4.405744 2.029989

40 .07423 4354.521 2821.759 95 .76947 3.071500 1.468748

41 .07886 4148.128 2578.149 96 .78050 2.099674 1.042263

42 .08381 3947.769 2355.285 97 .79075 1.406569 .7242708

43 .08909 3753.231 2151.379 98 .80041 .9229641 .4928602

44 .09472 3564.344 1964.801 99 .80988 .5926243 .3286787

45 .10066 3381.002 1793.990 100 .81913 .3717148 .2144106

46 .10694 3203.149 1637.631 101 .82829 .2273102 .1366429

47 .11353 3030.758 1494.437 102 .83731 .1351967 .08485162

48 .12046 2863.816 1363.338 103 .84629 .07799793 .05122382

49 .12774 2702.296 1243.305 104 .85593 .04345301 .03007211

50 .13540 2546.157 1133.441 105 .86534 .02324118 .01696919

51 .14344 2395.350 1032.871 106 .87758 .01180801 .009323729

52 .15183 2249.858 940.7691 107 .89255 .005539485 .004878979

53 .16057 2109.682 856.4310 108 .91630 .002236271 .002457361

54 .16968 1974.815 779.2034 109 .95788 .0005552140 .001159261
37

Table C (9.4)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 9.4 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01613 20157.58 100000.0 55 .17449 1604.528 640.6729

 1 .00793 18992.06 90552.10 56 .18422 1495.109 581.0977

 2 .00791 18305.92 82711.42 57 .19434 1390.407 526.6840

 3 .00816 17670.47 75567.93 58 .20481 1290.386 476.9709

 4 .00853 17067.74 69049.06 59 .21558 1195.026 431.5432

 5 .00902 16488.55 63096.99 60 .22666 1104.306 390.0450

 6 .00959 15927.62 57659.75 61 .23806 1018.184 352.1670

 7 .01023 15381.64 52692.64 62 .24985 936.5847 317.6329

8 .01096 14848.22 48153.91 63 .26205 859.4090 286.1651

 9 .01178 14325.34 44007.46 64 .27463 786.5557 257.4958

10 .01270 13810.75 40219.28 65 .28761 717.9228 231.3902

11 .01373 13302.90 36757.55 66 .30101 653.3970 207.6437

12 .01485 12801.01 33593.78 67 .31491 592.8481 186.0702

13 .01603 12305.40 30700.76 68 .32928 536.1424 166.4733

14 .01721 11817.96 28053.76 69 .34408 483.1563 148.6732

15 .01834 11341.55 25631.33 70 .35924 433.7783 132.5025

16 .01942 10879.10 23414.28 71 .37467 387.9074 117.8144

17 .02046 10433.00 21385.95 72 .39034 345.4445 104.4845

18 .02146 10004.69 19530.93 73 .40619 306.2864 92.40098

19 .02249 9594.535 17835.54 74 .42230 270.3163 81.47742

20 .02357 9202.000 16286.64 75 .43874 237.3992 71.62918

21 .02473 8826.153 14871.77 76 .45558 207.3868 62.77322

22 .02594 8466.160 13579.12 77 .47282 180.1268 54.82318

23 .02723 8121.221 12398.43 78 .49044 155.4695 47.69715

24 .02863 7790.364 11320.15 79 .50833 133.2725 41.31485

25 .03014 7472.553 10335.53 80 .52630 113.4028 35.60308

26 .03178 7166.826 9436.341 81 .54422 95.73411 30.50149

27 .03357 6872.245 8615.372 82 .56198 80.13946 25.96129

28 .03550 6588.022 7865.494 83 .57958 66.48593 21.94205

29 .03756 6313.590 7180.579 84 .59715 54.63037 18.41076

30 .03975 6048.475 6554.889 85 .61478 44.42107 15.33009

31 .04208 5792.315 5983.278 86 .63233 35.70823 12.65306

32 .04455 5544.773 5461.107 87 .64953 28.35079 10.33659

33 .04720 5305.478 4984.186 88 .66634 22.21181 8.350207

34 .05002 5074.081 4548.528 89 .68276 17.15474 6.664238

35 .05304 4850.235 4150.680 90 .69876 13.04589 5.248842

36 .05626 4633.613 3787.265 91 .71404 9.758378 4.071666

37 .05969 4423.949 3455.334 92 .72829 7.174272 3.104343

38 .06336 4220.952 3152.221 93 .74150 5.182047 2.324458

39 .06729 4024.346 2875.385 94 .75388 3.675986 1.709202

40 .07149 3833.869 2622.603 95 .76569 2.559139 1.234390

41 .07600 3649.241 2391.806 96 .77686 1.746929 .8743547

42 .08083 3470.210 2181.056 97 .78725 1.168577 .6064802

43 .08598 3296.572 1988.591 98 .79703 .7656840 .4119503

44 .09148 3128.156 1812.811 99 .80662 .4909202 .2742192

45 .09730 2964.857 1652.187 100 .81600 .3074731 .1785574

46 .10345 2806.614 1505.430 101 .82529 .1877514 .1135858

47 .10991 2653.391 1371.284 102 .83444 .1115067 .07040483

48 .11671 2505.169 1248.701 103 .84355 .06423874 .04242478

49 .12385 2361.913 1136.680 104 .85333 .03573786 .02486090

50 .13138 2223.577 1034.344 105 .86287 .01908926 .01400294

51 .13929 2090.107 940.8430 106 .87530 .009686798 .007679858

52 .14755 1961.479 855.3808 107 .89051 .004539593 .004011417

53 .15616 1837.683 777.2740 108 .91468 .001831164 .002016709

54 .16514 1718.707 705.8915 109 .95704 .0004544229 .0009496440
38

Table C (9.6)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 9.6 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01578 18562.49 100000.0 55 .17001 1396.010 579.4401

 1 .00756 17431.85 90386.86 56 .17962 1299.642 524.5998

 2 .00753 16780.12 82409.82 57 .18961 1207.533 474.6090

 3 .00775 16178.90 75154.99 58 .19996 1119.643 429.0268

 4 .00810 15610.22 68546.43 59 .21062 1035.945 387.4570

 5 .00856 15064.92 62523.39 60 .22158 956.4138 349.5592

 6 .00910 14537.73 57031.31 61 .23288 881.0031 315.0370

 7 .00972 14025.31 52023.23 62 .24456 809.6382 283.6253

 8 .01041 13525.31 47455.41 63 .25666 742.2237 255.0604

 9 .01120 13035.68 43289.96 64 .26915 678.6620 229.0885

10 .01210 12554.21 39491.34 65 .28203 618.8554 205.4873

11 .01310 12079.37 36026.41 66 .29536 562.6962 184.0625

12 .01419 11610.37 32865.49 67 .30918 510.0625 164.6381

13 .01533 11147.50 29980.38 68 .32349 460.8295 147.0296

14 .01646 10692.62 27345.49 69 .33824 414.8819 131.0689

15 .01756 10248.49 24938.64 70 .35335 372.1153 116.5998

16 .01860 9817.939 22739.93 71 .36875 332.4351 103.4854

17 .01960 9403.268 20732.11 72 .38438 295.7486 91.60918

18 .02056 9005.836 18899.26 73 .40022 261.9597 80.86687

19 .02154 8625.982 17227.21 74 .41632 230.9612 71.17674

20 .02258 8263.144 15702.43 75 .43277 202.6297 62.45936

21 .02368 7916.397 14312.15 76 .44963 176.8313 54.63725

22 .02484 7584.910 13044.29 77 .46690 153.4287 47.63053

23 .02608 7267.884 11888.37 78 .48457 132.2876 41.36379

24 .02741 6964.361 10834.64 79 .50251 113.2801 35.76357

25 .02887 6673.327 9874.197 80 .52056 96.28742 30.76302

26 .03044 6393.837 8998.696 81 .53856 81.19664 26.30687

27 .03217 6124.978 8200.810 82 .55641 67.89479 22.35019

28 .03402 5865.978 7473.353 83 .57411 56.26419 18.85554

29 .03600 5616.282 6810.135 84 .59179 46.17878 15.79211

30 .03812 5375.424 6205.380 85 .60955 37.50558 13.12563

31 .04037 5143.043 5653.911 86 .62724 30.11377 10.81378

32 .04276 4918.807 5151.068 87 .64458 23.88044 8.817915

33 .04532 4702.349 4692.644 88 .66154 18.68663 7.110380

34 .04805 4493.328 4274.654 89 .67811 14.41420 5.664386

35 .05097 4291.403 3893.643 90 .69427 10.94780 4.453204

36 .05409 4096.256 3546.250 91 .70972 8.178318 3.448165

37 .05742 3907.625 3229.538 92 .72412 6.004597 2.624172

38 .06099 3725.225 2940.856 93 .73748 4.331268 1.961332

39 .06480 3548.789 2677.688 94 .75000 3.068212 1.439560

40 .06889 3378.059 2437.829 95 .76195 2.133016 1.037756

41 .07329 3212.767 2219.236 96 .77326 1.453971 .7337318

42 .07800 3052.669 2019.999 97 .78377 .9712045 .5080110

43 .08304 2897.566 1838.385 98 .79368 .6354362 .3444356

44 .08841 2747.290 1672.824 99 .80340 .4068181 .2288590

45 .09410 2601.737 1521.822 100 .81290 .2544267 .1487492

46 .10013 2460.841 1384.114 101 .82231 .1551336 .09445124

47 .10646 2324.561 1258.478 102 .83159 .09200137 .05843765

48 .11313 2192.870 1143.888 103 .84082 .05292609 .03514930

49 .12015 2065.729 1039.370 104 .85074 .02940332 .02055989

50 .12754 1943.086 944.0679 105 .86042 .01568480 .01155926

51 .13532 1824.886 857.1608 106 .87304 .007949559 .006328060

52 .14345 1711.096 777.8778 107 .88849 .003721547 .003299301

53 .15194 1601.702 705.5582 108 .91306 .001499992 .001655671

54 .16078 1496.683 639.5926 109 .95620 .0003720654 .0007782131
39

Table C (9.8)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 9.8 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01546 17128.36 100000.0 55 .16571 1215.278 524.1557

 1 .00722 16029.78 90222.22 56 .17519 1130.358 473.6834

 2 .00717 15409.63 82109.88 57 .18507 1049.283 427.7639

 3 .00737 14839.83 74745.05 58 .19530 972.0114 385.9764

 4 .00770 14302.39 68048.36 59 .20584 898.5116 347.9430

 5 .00814 13788.17 61956.03 60 .21669 828.7532 313.3384

 6 .00865 13291.89 56410.85 61 .22787 762.6887 281.8789

 7 .00925 12810.23 51363.53 62 .23945 700.2445 253.3111

 8 .00991 12340.83 46768.28 63 .25145 641.3286 227.3844

 9 .01068 11881.66 42585.44 64 .26384 585.8476 203.8586

10 .01154 11430.51 38777.88 65 .27663 533.7083 182.5235

11 .01251 10985.86 35311.11 66 .28987 484.8091 163.1952

12 .01357 10546.95 32154.27 67 .30363 439.0358 145.7071

13 .01467 10114.03 29278.17 68 .31787 396.2724 129.8863

14 .01578 9688.920 26656.36 69 .33256 356.4114 115.5757

15 .01684 9274.276 24265.87 70 .34762 319.3557 102.6296

16 .01785 8872.854 22086.18 71 .36298 285.0166 90.92057

17 .01880 8486.853 20099.41 72 .37858 253.3079 80.33974

18 .01972 8117.564 18289.12 73 .39440 224.1406 70.78973

19 .02066 7765.286 16640.67 74 .41049 197.4160 62.19363

20 .02165 7429.447 15140.18 75 .42693 173.0220 54.47705

21 .02271 7109.124 13774.55 76 .44380 150.8375 47.56780

22 .02382 6803.487 12531.45 77 .46111 130.7391 41.39214

23 .02500 6511.745 11400.16 78 .47881 112.6060 35.88071

24 .02628 6232.952 10370.79 79 .49681 96.32378 30.96633

25 .02768 5966.115 9434.245 80 .51492 81.78629 26.58803

26 .02919 5710.308 8582.092 81 .53300 68.89269 22.69523

27 .03085 5464.640 7806.899 82 .55094 57.54253 19.24664

28 .03263 5228.359 7101.425 83 .56874 47.63166 16.20768

29 .03455 5000.919 6459.426 84 .58652 39.04909 13.54971

30 .03659 4781.862 5875.094 85 .60441 31.67831 11.24135

31 .03876 4570.832 5343.227 86 .62222 25.40507 9.244510

32 .04107 4367.500 4859.148 87 .63970 20.12227 7.524550

33 .04355 4171.506 4418.641 88 .65680 15.72662 6.056415

34 .04619 3982.514 4017.725 89 .67353 12.11585 4.815971

35 .04902 3800.193 3652.949 90 .68984 9.190444 3.779304

36 .05205 3624.231 3320.971 91 .70545 6.856567 2.921027

37 .05528 3454.371 3018.870 92 .72000 5.027430 2.218953

38 .05874 3290.337 2744.011 93 .73350 3.621470 1.655446

39 .06245 3131.866 2493.907 94 .74616 2.561846 1.212835

40 .06643 2978.712 2266.375 95 .75826 1.778488 .8727214

41 .07072 2830.613 2059.398 96 .76970 1.210578 .6159223

42 .07531 2687.335 1871.096 97 .78033 .8074599 .4256669

43 .08024 2548.682 1699.768 98 .79036 .5275350 .2880799

44 .08549 2414.495 1543.873 99 .80020 .3372461 .1910650

45 .09106 2284.665 1401.953 100 .80982 .2106085 .1239584

46 .09696 2159.126 1272.770 101 .81936 .1282291 .07856648

47 .10317 2037.832 1155.132 102 .82876 .07593566 .04852109

48 .10972 1920.750 1048.040 103 .83812 .04362153 .02913149

49 .11661 1807.837 950.5445 104 .84818 .02420040 .01700885

50 .12388 1699.039 861.8148 105 .85799 .01289221 .009545361

51 .13153 1594.296 781.0543 106 .87079 .006526261 .005216044

52 .13953 1493.572 707.5197 107 .88647 .003052030 .002714569

53 .14789 1396.846 640.5723 108 .91145 .001229163 .001359757

54 .15661 1304.092 579.6248 109 .95537 .0003047453 .0006379606
40

Table C (10.0)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 10.0 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01516 15836.86 100000.0 55 .16157 1058.540 474.2326

 1 .00691 14767.79 90058.18 56 .17093 983.6664 427.7882

 2 .00684 14176.70 81811.57 57 .18069 912.2662 385.6155

 3 .00702 13635.78 74338.09 58 .19080 844.2940 347.3128

 4 .00733 13127.05 67554.81 59 .20123 779.7163 312.5200

 5 .00775 12641.38 61394.84 60 .21196 718.4993 280.9266

 6 .00824 12173.49 55798.25 61 .22304 660.5943 252.2618

 7 .00881 11720.06 50713.36 62 .23451 605.9292 226.2835

 8 .00945 11278.73 46092.33 63 .24641 554.4163 202.7537

 9 .01019 10847.49 41893.64 64 .25870 505.9664 181.4458

10 .01103 10424.14 38078.57 65 .27140 460.4908 162.1610

11 .01196 10007.18 34611.27 66 .28456 417.8941 144.7254

12 .01299 9595.836 31459.70 67 .29823 378.0697 128.9815

13 .01407 9190.364 28593.64 68 .31240 340.9099 114.7677

14 .01514 8792.510 25985.79 69 .32703 306.3148 101.9372

15 .01617 8404.860 23612.43 70 .34204 274.1940 90.35426

16 .01714 8030.076 21452.36 71 .35736 244.4651 79.90016

17 .01806 7670.270 19487.11 72 .37293 217.0479 70.47346

18 .01894 7326.667 17699.72 73 .38872 191.8601 61.98335

19 .01984 6999.529 16075.12 74 .40479 168.8113 54.35762

20 .02079 6688.271 14599.03 75 .42123 147.7996 47.52671

21 .02180 6391.976 13258.07 76 .43811 128.7156 41.42350

22 .02286 6109.817 12039.64 77 .45543 111.4483 35.98001

23 .02400 5841.009 10932.84 78 .47317 95.88955 31.13251

24 .02522 5584.620 9927.579 79 .49122 81.93688 26.81961

25 .02656 5339.676 9014.642 80 .50939 69.49537 22.98574

26 .02802 5105.273 8185.480 81 .52754 58.47513 19.58468

27 .02962 4880.541 7432.574 82 .54557 48.78688 16.57855

28 .03133 4664.747 6748.633 83 .56346 40.33850 13.93549

29 .03318 4457.356 6127.367 84 .58134 33.03229 11.62897

30 .03515 4257.917 5562.941 85 .59934 26.76620 9.630281

31 .03725 4066.079 5050.134 86 .61728 21.44042 7.905225

32 .03948 3881.516 4584.258 87 .63489 16.96168 6.422743

33 .04188 3703.878 4161.092 88 .65213 13.24025 5.160185

34 .04444 3532.833 3776.665 89 .66900 10.18763 4.095842

35 .04718 3368.060 3427.532 90 .68547 7.717952 3.208343

36 .05012 3209.254 3110.374 91 .70123 5.750493 2.475222

37 .05325 3056.163 2822.290 92 .71593 4.210792 1.876879

38 .05662 2908.519 2560.665 93 .72957 3.029078 1.397697

39 .06023 2766.068 2323.041 94 .74237 2.139816 1.022138

40 .06411 2628.568 2107.260 95 .75460 1.483417 .7341636

41 .06828 2495.770 1911.332 96 .76617 1.008290 .5171932

42 .07277 2367.445 1733.411 97 .77693 .6715639 .3567849

43 .07758 2243.407 1571.828 98 .78708 .4381139 .2410234

44 .08272 2123.497 1425.071 99 .79704 .2796727 .1595648

45 .08817 2007.610 1291.719 100 .80678 .1743998 .1033336

46 .09395 1895.677 1170.561 101 .81643 .1060289 .06537511

47 .10004 1787.648 1060.438 102 .82596 .06269816 .04030096

48 .10646 1683.486 960.3758 103 .83544 .03596580 .02415223

49 .11322 1583.144 869.4519 104 .84563 .01992538 .01407599

50 .12037 1486.566 786.8586 105 .85557 .01060068 .007885080

51 .12789 1393.691 711.8256 106 .86855 .005359740 .004300953

52 .13577 1304.479 643.6364 107 .88447 .002503871 .002234261

53 .14400 1218.904 581.6743 108 .90984 .001007600 .001117131

54 .15260 1136.937 525.3737 109 .95455 .0002496967 .0005231741
41

Table C (10.2)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 10.2 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01488 14671.88 100000.0 55 .15760 922.5323 429.1423

 1 .00662 13630.06 89894.74 56 .16684 856.4814 386.4114

 2 .00654 13065.74 81514.88 57 .17648 793.5677 347.6855

 3 .00670 12551.42 73934.08 58 .18647 733.7451 312.5821

 4 .00699 12069.13 67065.73 59 .19678 676.9776 280.7580

 5 .00739 11609.72 60839.73 60 .20740 623.2294 251.9175

 6 .00786 11167.94 55193.39 61 .21837 572.4513 225.8021

 7 .00841 10740.47 50072.59 62 .22973 524.5735 202.1811

 8 .00902 10324.95 45427.35 63 .24152 479.5123 180.8288

 9 .00973 9919.374 41214.29 64 .25372 437.1830 161.5313

10 .01055 9521.561 37393.10 65 .26633 397.5018 144.1011

11 .01146 9130.020 33926.54 66 .27940 360.3789 128.3739

12 .01246 8743.989 30781.35 67 .29299 325.7153 114.2012

13 .01351 8363.700 27926.31 68 .30709 293.4111 101.4318

14 .01455 7990.851 25333.27 69 .32166 263.3737 89.92863

15 .01555 7627.950 22977.73 70 .33661 235.5193 79.56553

16 .01648 7277.568 20837.83 71 .35188 209.7713 70.23201

17 .01737 6941.735 18894.52 72 .36742 186.0554 61.83354

18 .01822 6621.612 17130.35 73 .38317 164.2956 54.28561

19 .01908 6317.425 15529.77 74 .39923 144.4094 47.52051

20 .01999 6028.581 14078.16 75 .41566 126.3042 41.47339

21 .02096 5754.167 12761.83 76 .43254 109.8812 36.08193

22 .02197 5493.361 11567.98 77 .44988 95.04085 31.28350

23 .02306 5245.384 10485.48 78 .46765 81.68607 27.01962

24 .02424 5009.318 9504.068 79 .48574 69.72531 23.23425

25 .02552 4784.210 8614.415 80 .50397 59.07379 19.87677

26 .02692 4569.177 7807.869 81 .52219 49.65138 16.90499

27 .02846 4363.369 7076.829 82 .54029 41.37882 14.28420

28 .03012 4166.071 6413.962 83 .55826 34.17460 11.98513

29 .03190 3976.760 5812.936 84 .57624 27.95280 9.983268

30 .03381 3794.994 5267.896 85 .59435 22.62399 8.252427

31 .03583 3620.426 4773.607 86 .61241 18.10103 6.761888

32 .03799 3452.736 4325.377 87 .63015 14.30267 5.483848

33 .04031 3291.579 3918.982 88 .64753 11.15098 4.397859

34 .04279 3136.633 3550.468 89 .66454 8.569348 3.484418

35 .04545 2987.583 3216.397 90 .68115 6.483699 2.724451

36 .04830 2844.132 2913.479 91 .69706 4.824568 2.098086

37 .05134 2706.036 2638.833 92 .71190 3.528064 1.588022

38 .05462 2573.033 2389.870 93 .72569 2.534491 1.180441

39 .05812 2444.876 2164.160 94 .73861 1.787947 .8616916

40 .06190 2321.333 1959.574 95 .75097 1.237744 .6177979

41 .06597 2202.162 1774.152 96 .76267 .8401055 .4344277

42 .07035 2087.143 1606.081 97 .77356 .5587393 .2991453

43 .07505 1976.097 1453.723 98 .78382 .3639809 .2017187

44 .08008 1868.869 1315.602 99 .79390 .2320115 .1333015

45 .08542 1765.355 1190.329 100 .80376 .1444682 .08616890

46 .09108 1665.485 1076.723 101 .81353 .08770385 .05441675

47 .09705 1569.205 973.6586 102 .82318 .05178699 .03348472

48 .10335 1476.477 880.1841 103 .83278 .02966441 .02003086

49 .10999 1387.250 795.4063 104 .84310 .01641149 .01165286

50 .11701 1301.467 718.5404 105 .85318 .008719623 .006515843

51 .12441 1219.065 648.8424 106 .86633 .004403322 .003547646

52 .13217 1140.003 585.6219 107 .88247 .002054908 .001839588

53 .14028 1064.249 528.2843 108 .90825 .0008262738 .0009181248

54 .14875 991.7723 476.2853 109 .95372 .0002046663 .0004291955
42

Table C (10.4)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 10.4 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01463 13619.32 100000.0 55 .15378 804.4471 388.4096

 1 .00636 12602.68 89731.88 56 .16290 746.1477 349.1010

 2 .00626 12063.07 81219.81 57 .17242 690.6827 313.5453

 3 .00641 11573.30 73532.99 58 .18229 638.0054 281.3781

 4 .00668 11115.39 66581.06 59 .19249 588.0784 252.2731

 5 .00706 10680.21 60290.64 60 .20300 540.8646 225.9486

 6 .00751 10262.49 54596.18 61 .21385 496.3148 202.1584

 7 .00803 9858.933 49441.05 62 .22511 454.3618 180.6828

 8 .00863 9467.172 44773.14 63 .23680 414.9259 161.3082

 9 .00931 9085.211 40547.17 64 .24890 377.9273 143.8328

10 .01010 8710.893 36721.19 65 .26141 343.2867 128.0799

11 .01099 8342.734 33256.56 66 .27439 310.9202 113.8946

12 .01196 7979.976 30118.81 67 .28790 280.7357 101.1369

13 .01298 7622.838 27275.73 68 .30193 252.6408 89.66551

14 .01400 7272.965 24698.27 69 .31643 226.5499 79.35274

15 .01497 6932.790 22361.19 70 .33133 202.3854 70.08119

16 .01587 6604.798 20241.97 71 .34654 180.0763 61.74817

17 .01673 6290.938 18320.98 72 .36204 159.5540 54.26573

18 .01754 5992.312 16580.27 73 .37776 140.7485 47.55528

19 .01837 5709.111 15003.86 74 .39380 123.5843 41.55351

20 .01924 5440.735 13576.77 75 .41021 107.9776 36.20000

21 .02017 5186.275 12285.02 76 .42709 93.83946 31.43702

22 .02114 4944.917 11115.60 77 .44444 81.08020 27.20692

23 .02218 4715.886 10057.18 78 .46224 69.61305 23.45610

24 .02331 4498.281 9099.343 79 .48037 59.35616 20.13343

25 .02455 4291.168 8232.634 80 .49865 50.23386 17.19283

26 .02589 4093.684 7448.316 81 .51693 42.17479 14.59584

27 .02738 3905.001 6738.710 82 .53510 35.10857 12.31070

28 .02898 3724.422 6096.449 83 .55315 28.96317 10.31055

29 .03070 3551.436 5515.167 84 .57123 23.66299 8.572836

30 .03254 3385.608 4988.992 85 .58944 19.12972 7.073689

31 .03450 3226.598 4512.683 86 .60762 15.28726 5.785552

32 .03659 3074.090 4081.545 87 .62548 12.06483 4.683546

33 .03883 2927.747 3691.361 88 .64299 9.394746 3.749239

34 .04123 2787.255 3338.192 89 .66013 7.210698 2.965136

35 .04382 2652.307 3018.616 90 .67689 5.448765 2.314227

36 .04658 2522.615 2729.371 91 .69294 4.049171 1.778946

37 .04953 2397.938 2467.603 92 .70792 2.957082 1.344029

38 .05272 2278.025 2230.746 93 .72184 2.121413 .9972612

39 .05613 2162.636 2016.405 94 .73490 1.494470 .7266560

40 .05981 2051.545 1822.479 95 .74739 1.033125 .5200391

41 .06378 1944.521 1647.040 96 .75922 .7002236 .3650224

42 .06806 1841.352 1488.309 97 .77022 .4650354 .2508978

43 .07265 1741.865 1344.684 98 .78059 .3024999 .1688780

44 .07757 1645.909 1214.718 99 .79079 .1925415 .1113973

45 .08279 1553.384 1097.060 100 .80076 .1197166 .07187910

46 .08834 1464.216 990.5583 101 .81066 .07257201 .04531033

47 .09419 1378.352 894.1187 102 .82042 .04279006 .02783068

48 .10038 1295.749 806.8161 103 .83014 .02447588 .01661840

49 .10690 1216.356 727.7841 104 .84059 .01352216 .009650164

50 .11380 1140.114 656.2620 105 .85079 .007174941 .005386236

51 .12108 1066.960 591.5314 106 .86413 .003618879 .002927302

52 .12871 996.8514 532.9278 107 .88049 .001687057 .001515167

53 .13670 929.7541 479.8785 108 .90666 .0006778237 .0007548384

54 .14505 865.6329 431.8604 109 .95290 .0001678172 .0003522248
43

Table C (10.6)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 10.6 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01439 12666.76 100000.0 55 .15011 701.8643 351.6066

 1 .00612 11673.45 89569.62 56 .15911 650.3795 315.4511

 2 .00600 11156.70 80926.33 57 .16851 601.4560 282.8103

 3 .00613 10689.62 73134.80 58 .17827 555.0470 253.3373

 4 .00639 10254.24 66100.77 59 .18835 511.1144 226.7220

 5 .00675 9841.423 59747.49 60 .19875 469.6203 202.6966

 6 .00718 9445.917 54006.48 61 .20949 430.5162 181.0267

 7 .00769 9064.419 48818.60 62 .22064 393.7376 161.5033

 8 .00826 8694.571 44129.51 63 .23222 359.2091 143.9246

 9 .00892 8334.385 39892.02 64 .24422 326.8552 128.1004

10 .00969 7981.719 36062.53 65 .25664 296.6017 113.8643

11 .01055 7635.102 32600.98 66 .26953 268.3699 101.0703

12 .01150 7293.781 29471.70 67 .28296 242.0746 89.58677

13 .01249 6957.959 26641.44 68 .29691 217.6303 79.28185

14 .01348 6629.232 24080.29 69 .31134 194.9582 70.03647

15 .01443 6309.959 21762.27 70 .32618 173.9863 61.74157

16 .01530 6002.542 19664.18 71 .34134 154.6492 54.30181

17 .01612 5708.854 17765.84 72 .35679 136.8834 47.63539

18 .01691 5429.940 16048.80 73 .37248 120.6248 41.66936

19 .01770 5165.956 14496.66 74 .38849 105.8045 36.34458

20 .01854 4916.297 13094.09 75 .40489 92.34655 31.60491

21 .01943 4680.061 11826.84 76 .42176 80.17079 27.39689

22 .02036 4456.438 10681.69 77 .43912 69.19682 23.66755

23 .02136 4244.663 9647.105 78 .45694 59.34695 20.36778

24 .02245 4043.848 8712.539 79 .47510 50.54807 17.45097

25 .02364 3853.081 7868.419 80 .49343 42.73269 14.87521

26 .02493 3671.517 7105.926 81 .51176 35.83728 12.60546

27 .02636 3498.350 6417.314 82 .53000 29.79940 10.61271

28 .02791 3332.902 5795.187 83 .54813 24.55540 8.872367

29 .02957 3174.671 5233.149 84 .56629 20.03878 7.363699

30 .03135 3023.234 4725.320 85 .58460 16.18096 6.065009

31 .03324 2878.254 4266.455 86 .60289 12.91550 4.951585

32 .03527 2739.421 3851.864 87 .62087 10.18075 4.001180

33 .03744 2606.408 3477.336 88 .63851 7.917925 3.197204

34 .03976 2478.907 3138.958 89 .65579 6.069612 2.523980

35 .04227 2356.619 2833.323 90 .67268 4.580650 1.966351

36 .04495 2239.264 2557.200 91 .68887 3.399598 1.508801

37 .04782 2126.609 2307.763 92 .70399 2.479385 1.137867

38 .05092 2018.409 2082.476 93 .71804 1.776288 .8427639

39 .05424 1914.433 1878.978 94 .73123 1.249607 .6129708

40 .05782 1814.463 1695.198 95 .74384 .8626378 .4378858

41 .06170 1718.275 1529.241 96 .75579 .5838397 .3068021

42 .06587 1625.668 1379.364 97 .76691 .3871837 .2104988

43 .07036 1536.472 1243.999 98 .77740 .2514933 .1414295

44 .07518 1450.544 1121.732 99 .78771 .1598431 .09312263

45 .08029 1367.783 1011.249 100 .79779 .09924113 .05997873

46 .08573 1288.118 911.4263 101 .80780 .06007241 .03774034

47 .09147 1211.493 821.2033 102 .81768 .03536884 .02313909

48 .09754 1137.864 739.6802 103 .82752 .02020211 .01379195

49 .10394 1067.177 666.0179 104 .83810 .01114552 .007994386

50 .11073 999.3739 599.4799 105 .84843 .005906024 .004453995

51 .11789 934.3920 539.3729 106 .86193 .002975253 .002416272

52 .12540 872.1866 485.0579 107 .87852 .001385554 .001248397

53 .13327 812.7224 435.9839 108 .90507 .0005562447 .0006208122

54 .14150 755.9623 391.6485 109 .95208 .0001376523 .0002891612
44

Table C (10.8)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 10.8 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01417 11803.29 100000.0 55 .14657 612.6990 318.3481

 1 .00589 10831.62 89407.94 56 .15546 567.2083 285.0970

 2 .00576 10336.05 80634.44 57 .16474 524.0326 255.1357

 3 .00588 9889.988 72739.48 58 .17438 483.1256 228.1342

 4 .00612 9475.457 65624.80 59 .18435 444.4486 203.7982

 5 .00646 9083.332 59210.19 60 .19464 407.9637 181.8731

 6 .00687 8708.364 53424.21 61 .20527 373.6234 162.1362

 7 .00736 8347.255 48205.09 62 .21631 341.3661 144.3890

 8 .00791 7997.652 43496.27 63 .22779 311.1205 128.4408

 9 .00856 7657.573 39248.62 64 .23969 282.8158 114.1127

10 .00930 7324.894 35416.84 65 .25201 256.3821 101.2480

11 .01014 6998.157 31959.48 66 .26481 231.7463 89.70936

12 .01106 6676.612 28839.62 67 .27815 208.8295 79.37312

13 .01204 6360.447 26023.01 68 .29202 187.5527 70.11625

14 .01300 6051.212 23478.85 69 .30639 167.8432 61.82791

15 .01392 5751.195 21180.42 70 .32116 149.6349 54.40682

16 .01477 5462.716 19103.89 71 .33627 132.8673 47.76451

17 .01556 5187.575 17228.48 72 .35168 117.4818 41.82502

18 .01632 4926.761 15535.28 73 .36733 103.4199 36.52066

19 .01708 4680.401 14007.48 74 .38330 90.61855 31.79632

20 .01788 4447.883 12629.40 75 .39968 79.00916 27.59987

21 .01874 4228.312 11386.54 76 .41655 68.51958 23.88191

22 .01963 4020.886 10265.45 77 .43391 59.07768 20.59380

23 .02059 3824.847 9254.447 78 .45174 50.61397 17.69059

24 .02163 3639.324 8342.833 79 .46993 43.06317 15.12981

25 .02278 3463.422 7520.931 80 .48830 36.36512 12.87338

26 .02403 3296.317 6779.852 81 .50669 30.46330 10.88939

27 .02541 3137.226 6111.787 82 .52499 25.30232 9.151375

28 .02690 2985.486 5509.317 83 .54319 20.82597 7.636861

29 .02851 2840.608 4966.023 84 .56144 16.97576 6.326839

30 .03023 2702.177 4476.022 85 .57984 13.69164 5.201608

31 .03206 2569.863 4034.071 86 .59824 10.91561 4.239023

32 .03402 2443.362 3635.487 87 .61633 8.593953 3.419204

33 .03612 2322.354 3276.075 88 .63409 6.675619 2.727236

34 .03838 2206.540 2951.943 89 .65150 5.110906 2.149084

35 .04081 2095.628 2659.707 90 .66853 3.852205 1.671260

36 .04341 1989.347 2396.172 91 .68486 2.855235 1.280060

37 .04620 1887.471 2158.539 92 .70011 2.079588 .9636190

38 .04921 1789.763 1944.303 93 .71429 1.487835 .7124182

39 .05245 1695.997 1751.140 94 .72759 1.045232 .5172307

40 .05594 1605.965 1577.012 95 .74033 .7205390 .3688253

41 .05972 1519.453 1420.058 96 .75240 .4869719 .2579488

42 .06380 1436.265 1278.570 97 .76363 .3224792 .1766608

43 .06818 1356.240 1151.014 98 .77423 .2091614 .1184802

44 .07290 1279.239 1036.013 99 .78465 .1327449 .07787114

45 .07791 1205.163 932.2868 100 .79485 .08229691 .05006497

46 .08324 1133.941 838.7421 101 .80497 .04974345 .03144545

47 .08886 1065.518 754.3500 102 .81496 .02924516 .01924481

48 .09482 999.8454 678.2372 103 .82491 .01668056 .01145008

49 .10111 936.8715 609.5915 104 .83563 .009189891 .006624960

50 .10778 876.5372 547.7002 105 .84607 .004863263 .003684370

51 .11482 818.7806 491.8954 106 .85975 .002446974 .001995146

52 .12222 763.5561 441.5630 107 .87656 .001138342 .001028956

53 .12997 710.8273 396.1730 108 .90350 .0004566366 .0005107635

54 .13808 660.5557 355.2436 109 .95126 .0001129499 .0002374734
45

Table C (11.0)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 11.0 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01396 11019.28 100000.0 55 .14317 535.1528 288.2871

 1 .00568 10067.74 89246.85 56 .15194 494.9376 257.7107

 2 .00554 9591.829 80344.13 57 .16111 456.8152 230.2119

 3 .00564 9165.259 72347.00 58 .17064 420.7398 205.4773

 4 .00587 8770.060 65153.10 59 .18049 386.6732 183.2274

 5 .00620 8397.109 58678.69 60 .19066 354.5775 163.2207

 6 .00659 8041.163 52849.25 61 .20119 324.4066 145.2458

 7 .00706 7698.930 47600.37 62 .21212 296.1017 129.1144

 8 .00759 7368.060 42873.24 63 .22350 269.5959 114.6464

 9 .00822 7046.578 38616.72 64 .23529 244.8226 101.6736

10 .00894 6732.379 34783.85 65 .24752 221.7165 90.04867

11 .00976 6424.016 31331.73 66 .26023 200.2096 79.64258

12 .01066 6120.743 28222.21 67 .27348 180.2288 70.33926

13 .01161 5822.736 25420.00 68 .28728 161.7015 62.02401

14 .01255 5531.497 22893.48 69 .30157 144.5607 54.59369

15 .01345 5249.246 20615.14 70 .31628 128.7455 47.95436

16 .01427 4978.224 18560.53 71 .33133 114.2002 42.02394

17 .01504 4720.161 16708.30 72 .34668 100.8711 36.73199

18 .01576 4475.992 15039.08 73 .36229 88.70431 32.01575

19 .01650 4245.817 13535.64 74 .37823 77.64279 27.82394

20 .01726 4029.019 12181.99 75 .39459 67.62437 24.10825

21 .01809 3824.710 10963.37 76 .41144 58.58416 20.82306

22 .01895 3632.096 9866.137 77 .42880 50.45752 17.92374

23 .01987 3450.426 8878.435 78 .44665 43.18230 15.36920

24 .02087 3278.845 7989.439 79 .46487 36.70027 13.12077

25 .02197 3116.479 7189.375 80 .48327 30.95781 11.14384

26 .02318 2962.524 6469.289 81 .50171 25.90466 9.409419

27 .02451 2816.215 5821.318 82 .52007 21.49171 7.893370

28 .02595 2676.909 5238.026 83 .53834 17.66933 6.575182

29 .02751 2544.128 4712.978 84 .55666 14.38610 5.437465

30 .02917 2417.465 4240.291 85 .57516 11.58942 4.462354

31 .03094 2296.598 3814.730 86 .59365 9.228662 3.630019

32 .03284 2181.229 3431.624 87 .61185 7.257041 2.922705

33 .03488 2071.044 3086.794 88 .62973 5.630212 2.327016

34 .03707 1965.753 2776.378 89 .64726 4.305144 1.830404

35 .03943 1865.074 2497.015 90 .66442 3.240740 1.420870

36 .04196 1768.743 2245.546 91 .68089 2.398881 1.086319

37 .04467 1676.539 2019.207 92 .69627 1.744870 .8162990

38 .04760 1588.235 1815.523 93 .71057 1.246660 .6024149

39 .05075 1503.612 1632.208 94 .72400 .8745903 .4365779

40 .05415 1422.471 1467.257 95 .73686 .6020590 .3107527

41 .05784 1344.603 1318.846 96 .74905 .4063189 .2169425

42 .06182 1269.824 1185.303 97 .76039 .2686826 .1483092

43 .06611 1197.977 1065.129 98 .77110 .1740164 .09928655

44 .07072 1128.928 956.9815 99 .78162 .1102796 .06513852

45 .07563 1062.582 859.6165 100 .79193 .06826991 .04180345

46 .08085 998.8675 771.9699 101 .80217 .04120510 .02620914

47 .08637 937.7281 693.0453 102 .81227 .02419032 .01601126

48 .09222 879.1171 621.9953 103 .82233 .01377779 .009509045

49 .09840 822.9808 558.0347 104 .83317 .007580105 .005491975

50 .10496 769.2608 500.4746 105 .84374 .004006041 .003048774

51 .11189 717.8965 448.6717 106 .85758 .002013214 .001647986

52 .11916 668.8419 402.0364 107 .87460 .0009355719 .0008483841

53 .12680 622.0596 360.0596 108 .90193 .0003749995 .0004203705

54 .13480 577.5108 322.2793 109 .95045 .00009271366 .0001950941
46

Table C (11.2)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 11.2 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01377 10306.27 100000.0 55 .13989 467.6745 261.1113

 1 .00548 9373.462 89086.33 56 .14855 432.1047 232.9974

 2 .00533 8915.832 80055.38 57 .15760 398.4272 207.7613

 3 .00542 8507.377 71957.34 58 .16702 366.5972 185.1053

 4 .00563 8130.131 64685.64 59 .17676 336.5770 164.7646

 5 .00595 7774.977 58152.90 60 .18682 308.3290 146.5098

 6 .00633 7436.680 52281.49 61 .19724 281.8090 130.1407

 7 .00678 7111.949 47004.31 62 .20807 256.9610 115.4789

 8 .00730 6798.440 42260.23 63 .21934 233.7223 102.3544

 9 .00790 6494.187 37996.11 64 .23103 212.0303 90.60921

10 .00861 6197.100 34163.28 65 .24316 191.8243 80.10502

11 .00940 5905.747 30717.40 66 .25577 173.0409 70.72061

12 .01028 5619.384 27619.08 67 .26894 155.6127 62.34716

13 .01121 5338.173 24832.02 68 .28265 139.4730 54.87782

14 .01213 5063.575 22323.72 69 .29687 124.5602 48.21672

15 .01300 4797.739 20065.93 70 .31152 110.8182 42.27674

16 .01380 4542.834 18033.56 71 .32651 98.19581 36.98183

17 .01455 4300.519 16204.72 72 .34181 86.64376 32.26668

18 .01525 4071.680 14559.57 73 .35738 76.11284 28.07318

19 .01595 3856.390 13080.50 74 .37328 66.55112 24.35369

20 .01669 3654.027 11751.20 75 .38961 57.90246 21.06348

21 .01748 3463.713 10556.65 76 .40645 50.10855 18.16047

22 .01830 3284.661 9483.035 77 .42380 43.11145 15.60377

23 .01919 3116.129 8518.337 78 .44166 36.85562 13.35581

24 .02016 2957.278 7651.611 79 .45990 31.28913 11.38142

25 .02122 2807.253 6872.994 80 .47834 26.36422 9.649179

26 .02238 2665.269 6173.472 81 .49682 22.03621 8.132729

27 .02367 2530.583 5545.140 82 .51523 18.26159 6.810110

28 .02506 2402.567 4980.546 83 .53356 14.99653 5.662623

29 .02656 2280.757 4473.248 84 .55195 12.19584 4.674386

30 .02817 2164.753 4017.366 85 .57054 9.813456 3.829220

31 .02989 2054.241 3607.678 86 .58913 7.805180 3.109377

32 .03173 1948.929 3239.528 87 .60744 6.130262 2.499008

33 .03371 1848.512 2908.760 88 .62543 4.750183 1.986096

34 .03583 1752.706 2611.542 89 .64308 3.627684 1.559431

35 .03812 1661.239 2344.542 90 .66037 2.727286 1.208347

36 .04058 1573.855 2104.636 91 .67696 2.016170 .9221739

37 .04321 1490.340 1889.095 92 .69247 1.464538 .6917082

38 .04606 1410.472 1695.481 93 .70689 1.044945 .5095508

39 .04913 1334.044 1521.545 94 .72044 .7320626 .3686139

40 .05245 1260.861 1365.318 95 .73342 .5032371 .2619046

41 .05605 1190.724 1225.011 96 .74572 .3391426 .1825118

42 .05994 1123.457 1098.989 97 .75718 .2239390 .1245468

43 .06414 1058.907 985.7902 98 .76799 .1448276 .08322872

44 .06865 996.9486 884.1052 99 .77862 .09164858 .05450532

45 .07346 937.4866 792.7265 100 .78904 .05665373 .03491655

46 .07858 880.4514 710.6196 101 .79938 .03414442 .02185195

47 .08399 825.7871 636.8199 102 .80960 .02001628 .01332542

48 .08973 773.4461 570.5061 103 .81977 .01138420 .007899701

49 .09581 723.3750 510.9196 104 .83073 .006254528 .004554288

50 .10225 675.5165 457.3952 105 .84142 .003301091 .002523686

51 .10907 629.8109 409.3138 106 .85543 .001656934 .001361701

52 .11623 586.2126 366.1097 107 .87266 .0007691945 .0006997437

53 .12375 544.6837 327.2943 108 .90037 .0003080671 .0003460963

54 .13163 505.1851 292.4252 109 .94964 .00007613007 .0001603345
47

Table C (11.4)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 11.4 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01359 9656.751 100000.0 55 .13674 408.9244 236.5394

 1 .00530 8741.430 88926.39 56 .14528 377.4476 210.6922

 2 .00514 8300.825 79768.19 57 .15422 347.6820 187.5347

 3 .00522 7909.232 71570.47 58 .16353 319.5841 166.7844

 4 .00542 7548.686 64222.36 59 .17316 293.1169 148.1904

 5 .00571 7210.079 57632.75 60 .18311 268.2440 131.5354

 6 .00608 6888.179 51720.84 61 .19341 244.9223 116.6296

 7 .00652 6579.703 46416.77 62 .20414 223.0993 103.3041

 8 .00702 6282.310 41657.06 63 .21530 202.7158 91.39890

 9 .00760 5994.042 37386.56 64 .22690 183.7138 80.76562

10 .00829 5712.826 33554.87 65 .23893 166.0363 71.27439

11 .00907 5437.242 30116.19 66 .25145 149.6247 62.81152

12 .00993 5166.552 27029.90 67 .26453 134.4169 55.27511

13 .01084 4900.904 24258.66 68 .27816 120.3514 48.56567

14 .01173 4641.715 21769.12 69 .29230 107.3718 42.59414

15 .01259 4391.070 19532.29 70 .30688 95.42657 37.27977

16 .01336 4151.065 17522.45 71 .32181 84.46865 32.55216

17 .01408 3923.293 15717.18 72 .33706 74.45294 28.35079

18 .01476 3708.592 14096.18 73 .35257 65.33451 24.62193

19 .01544 3507.010 12641.45 74 .36844 57.06619 21.32136

20 .01615 3317.922 11336.37 75 .38474 49.59730 18.40771

21 .01691 3140.458 10165.71 76 .40156 42.87545 15.84223

22 .01770 2973.840 9115.457 77 .41891 36.84875 13.58746

23 .01855 2817.335 8173.453 78 .43677 31.46759 11.60910

24 .01948 2670.120 7328.637 79 .45502 26.68566 9.875169

25 .02051 2531.360 6571.067 80 .47349 22.46045 8.357148

26 .02162 2400.287 5891.678 81 .49201 18.75226 7.031106

27 .02287 2276.180 5282.525 82 .51047 15.52253 5.877073

28 .02422 2158.429 4736.153 83 .52886 12.73259 4.878027

29 .02567 2046.578 4246.110 84 .54732 10.34271 4.019487

30 .02723 1940.240 3806.530 85 .56599 8.312577 3.286821

31 .02890 1839.106 3412.206 86 .58468 6.603587 2.664150

32 .03068 1742.890 3058.503 87 .60309 5.180250 2.137335

33 .03260 1651.296 2741.288 88 .62118 4.009108 1.695605

34 .03465 1564.048 2456.763 89 .63895 3.057896 1.328955

35 .03688 1480.882 2201.627 90 .65637 2.295982 1.027911

36 .03927 1401.550 1972.797 91 .67309 1.695105 .7830619

37 .04183 1325.845 1767.579 92 .68872 1.229671 .5863079

38 .04461 1253.554 1583.571 93 .70326 .8761723 .4311317

39 .04760 1184.474 1418.565 94 .71692 .6129753 .3113249

40 .05083 1118.421 1270.626 95 .73002 .4207824 .2208029

41 .05435 1055.203 1138.003 96 .74243 .2831713 .1535933

42 .05815 994.6505 1019.099 97 .75399 .1867118 .1046245

43 .06225 936.6190 912.4880 98 .76491 .1205770 .06979007

44 .06667 880.9854 816.8949 99 .77565 .07619189 .04562248

45 .07138 827.6590 731.1478 100 .78617 .04703060 .02917366

46 .07640 776.5710 654.2423 101 .79662 .02830360 .01822508

47 .08172 727.6659 585.2450 102 .80694 .01656832 .01109379

48 .08735 680.8961 523.3605 103 .81723 .009409773 .006564914

49 .09332 636.2087 467.8566 104 .82831 .005162591 .003777970

50 .09965 593.5475 418.0916 105 .83911 .002721157 .002089744

51 .10636 552.8545 373.4701 106 .85329 .001364189 .001125535

52 .11341 514.0842 333.4497 107 .87073 .0006326291 .0005773456

53 .12082 477.1989 297.5617 108 .89881 .0002531710 .0002850449

54 .12859 442.1595 265.3829 109 .94883 .00006253497 .0001318145
48

Table C (11.6)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 11.6 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01343 9064.119 100000.0 55 .13370 357.7455 214.3178

 1 .00513 8165.138 88767.03 56 .14213 329.8768 190.5567

 2 .00496 7740.415 79482.53 57 .15096 303.5558 169.3084

 3 .00502 7364.543 71186.38 58 .16015 278.7406 150.3049

 4 .00521 7019.557 63763.22 59 .16968 255.3950 133.3088

 5 .00550 6696.358 57118.17 60 .17952 233.4836 118.1143

 6 .00585 6389.719 51167.18 61 .18971 212.9653 104.5417

 7 .00627 6096.362 45837.60 62 .20033 193.7904 92.43135

 8 .00675 5813.951 41063.56 63 .21139 175.9037 81.63262

 9 .00733 5540.536 36787.85 64 .22289 159.2508 72.00626

10 .00799 5274.063 32958.35 65 .23482 143.7789 63.43052

11 .00875 5013.121 29527.79 66 .24724 129.4337 55.79883

12 .00960 4756.978 26454.31 67 .26024 116.1579 49.01583

13 .01049 4505.770 23699.53 68 .27378 103.8953 42.98898

14 .01136 4260.871 21229.26 69 .28785 92.59382 37.63558

15 .01220 4024.304 19013.77 70 .30235 82.20638 32.88084

16 .01295 3798.093 17026.71 71 .31722 72.68982 28.65962

17 .01365 3583.771 15245.15 72 .33241 64.00287 24.91592

18 .01430 3382.127 13648.32 73 .34788 56.10454 21.60006

19 .01495 3193.185 12217.87 74 .36370 48.95203 18.67105

20 .01564 3016.320 10936.89 75 .37997 42.49965 16.09068

21 .01637 2850.672 9789.905 76 .39677 36.70033 13.82331

22 .01713 2695.468 8762.749 77 .41411 31.50761 11.83464

23 .01795 2549.987 7843.113 78 .43197 26.87721 10.09337

24 .01885 2413.421 7019.839 79 .45024 22.76784 8.570443

25 .01984 2284.954 6282.909 80 .46873 19.14168 7.239987

26 .02091 2163.839 5623.218 81 .48729 15.96345 6.080290

27 .02212 2049.372 5032.786 82 .50580 13.19903 5.073209

28 .02342 1940.961 4504.158 83 .52424 10.81427 4.203266

29 .02483 1838.162 4030.883 84 .54277 8.774268 3.457278

30 .02634 1740.597 3607.108 85 .56151 7.043721 2.822024

31 .02796 1647.964 3227.648 86 .58029 5.588933 2.283307

32 .02968 1559.983 2887.891 87 .59880 4.378989 1.828518

33 .03155 1476.366 2583.732 88 .61700 3.384824 1.448013

34 .03354 1396.846 2311.411 89 .63488 2.578497 1.132867

35 .03571 1321.167 2067.658 90 .65241 1.933556 .8746715

36 .03803 1249.089 1849.432 91 .66925 1.425662 .6651303

37 .04052 1180.412 1654.077 92 .68501 1.032828 .4971156

38 .04322 1114.928 1479.229 93 .69967 .7349135 .3648906

39 .04614 1052.446 1322.720 94 .71344 .5134383 .2630192

40 .04929 992.7850 1182.654 95 .72665 .3519599 .1862085

41 .05272 935.7639 1057.315 96 .73917 .2365196 .1292968

42 .05644 881.2191 945.1444 97 .75084 .1557274 .08791642

43 .06045 829.0126 844.7535 98 .76186 .1004222 .05853981

44 .06478 779.0262 754.9010 99 .77270 .06336415 .03819949

45 .06940 731.1719 674.4504 100 .78333 .03905572 .02438319

46 .07432 685.3826 602.4270 101 .79388 .02347016 .01520513

47 .07954 641.6035 537.9284 102 .80431 .01371913 .009238925

48 .08507 599.7871 480.1852 103 .81470 .007780525 .005457474

49 .09093 559.8815 428.4909 104 .82591 .004262792 .003135033

50 .09716 521.8317 382.2269 105 .83682 .002243898 .001731002

51 .10376 485.5813 340.8212 106 .85116 .001123562 .0009306463

52 .11071 451.0857 303.7541 107 .86881 .0005204938 .0004765214

53 .11801 418.3073 270.5764 108 .89727 .0002081307 .0002348448

54 .12566 387.2075 240.8834 109 .94803 .00005138581 .0001084056
49

Table C (11.8)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 11.8 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01327 8522.516 100000.0 55 .13077 313.1380 194.2182

 1 .00497 7638.831 88608.23 56 .13909 288.4516 172.3765

 2 .00479 7228.949 79198.42 57 .14781 265.1653 152.8814

 3 .00484 6867.756 70805.02 58 .15689 243.2387 135.4790

 4 .00502 6537.291 63308.18 59 .16631 222.6370 119.9444

 5 .00529 6228.461 56609.10 60 .17604 203.3257 106.0830

 6 .00563 5936.046 50620.43 61 .18613 185.2657 93.72497

 7 .00604 5656.773 45266.67 62 .19664 168.4101 82.71944

 8 .00651 5388.311 40479.55 63 .20760 152.7075 72.92465

 9 .00706 5128.719 36199.78 64 .21899 138.1072 64.21009

10 .00772 4875.958 32373.48 65 .23083 124.5601 56.46166

11 .00846 4628.632 28951.91 66 .24316 112.0160 49.57959

12 .00928 4386.011 25891.97 67 .25606 100.4221 43.47470

13 .01016 4148.220 23154.26 68 .26952 89.72692 38.06096

14 .01102 3916.592 20703.72 69 .28351 79.88281 33.26163

15 .01183 3693.090 18509.90 70 .29794 70.84655 29.00750

16 .01257 3479.670 16545.85 71 .31275 62.57863 25.23831

17 .01324 3277.801 14788.10 72 .32788 55.04134 21.90227

18 .01387 3088.232 13215.46 73 .34330 48.19733 18.95350

19 .01450 2910.963 11809.22 74 .35908 42.00781 16.35406

20 .01516 2745.367 10552.17 75 .37531 36.43159 14.06870

21 .01586 2590.594 9428.632 76 .39208 31.42641 12.06463

22 .01660 2445.882 8424.284 77 .40940 26.95069 10.31049

23 .01739 2310.517 7526.680 78 .42726 22.96492 8.777744

24 .01825 2183.709 6724.570 79 .44554 19.43231 7.439986

25 .01920 2064.660 6007.870 80 .46406 16.31919 6.273777

26 .02025 1952.641 5367.439 81 .48265 13.59428 5.259422

27 .02141 1846.969 4795.270 82 .50120 11.22732 4.380451

28 .02267 1747.068 4283.912 83 .51969 9.188222 3.622808

29 .02404 1652.504 3826.921 84 .53828 7.446293 2.974508

30 .02551 1562.910 3418.463 85 .55710 5.970636 2.423617

31 .02707 1477.990 3053.376 86 .57596 4.731831 1.957447

32 .02874 1397.471 2727.076 87 .59456 3.702950 1.564758

33 .03055 1321.074 2435.490 88 .61287 2.858742 1.236924

34 .03249 1248.540 2174.896 89 .63086 2.175007 .9659878

35 .03459 1179.619 1942.059 90 .64851 1.628902 .7444922

36 .03685 1114.081 1733.981 91 .66547 1.199461 .5651248

37 .03928 1051.731 1548.047 92 .68134 .8677938 .4216163

38 .04191 992.3716 1381.931 93 .69611 .6166415 .3089193

39 .04475 935.8155 1233.506 94 .71000 .4302130 .2222758

40 .04783 881.8907 1100.914 95 .72331 .2944957 .1570821

41 .05118 830.4235 982.4766 96 .73595 .1976220 .1088773

42 .05481 781.2576 876.6749 97 .74772 .1299299 .07389958

43 .05874 734.2607 782.1550 98 .75884 .08366531 .04911856

44 .06298 689.3194 697.7105 99 .76978 .05271447 .03199442

45 .06750 646.3491 622.2396 100 .78051 .03244446 .02038589

46 .07233 605.2838 554.7974 101 .79117 .01946895 .01268970

47 .07745 566.0700 494.5121 102 .80170 .01136388 .007696713

48 .08288 528.6606 440.6396 103 .81220 .006435633 .004538350

49 .08864 493.0047 392.4992 104 .82352 .003521060 .002602380

50 .09477 459.0489 349.4948 105 .83455 .001850996 .001434329

51 .10126 426.7384 311.0775 106 .84904 .0009257049 .0007697649

52 .10810 396.0298 276.7492 107 .86690 .0004283857 .0003934398

53 .11529 366.8857 246.0802 108 .89572 .0001711635 .0001935527

54 .12284 339.2684 218.6835 109 .94723 .00004223928 .00008918511
50

Table C (12.0)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 12.0 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01312 8026.752 100000.0 55 .12794 274.2370 176.0345

 1 .00482 7157.410 88450.00 56 .13615 252.3587 155.9588

 2 .00463 6761.417 78915.82 57 .14477 231.7474 138.0735

 3 .00468 6413.953 70426.38 58 .15374 212.3642 122.1381

 4 .00484 6097.060 62857.19 59 .16305 194.1754 107.9401

 5 .00510 5801.650 56105.47 60 .17268 177.1480 95.29556

6 .00543 5522.513 50080.49 61 .18266 161.2447 84.04385

 7 .00582 5256.380 44703.86 62 .19306 146.4215 74.04265

 8 .00628 5000.923 39904.87 63 .20392 132.6304 65.15872

 9 .00682 4754.213 35622.14 64 .21521 119.8243 57.26975

10 .00746 4514.226 31800.01 65 .22695 107.9576 50.26891

11 .00818 4279.578 28388.27 66 .23918 96.98390 44.06283

12 .00899 4049.544 25342.56 67 .25200 86.85486 38.56824

13 .00985 3824.238 22622.47 68 .26537 77.52311 33.70520

14 .01069 3604.952 20192.09 69 .27928 68.94509 29.40251

15 .01148 3393.591 18020.25 70 .29364 61.08124 25.59617

16 .01220 3192.045 16079.39 71 .30838 53.89544 22.23047

17 .01286 3001.725 14345.53 72 .32345 47.35322 19.25756

18 .01347 2823.336 12797.07 73 .33882 41.42063 16.63510

19 .01407 2656.859 11414.92 74 .35455 36.06251 14.32800

20 .01471 2501.667 10181.63 75 .37074 31.24176 12.30375

21 .01539 2356.918 9081.301 76 .38749 26.92044 10.53225

22 .01610 2221.860 8099.462 77 .40479 23.06138 8.984839

23 .01686 2095.790 7223.546 78 .42265 19.62931 7.635506

24 .01769 1977.933 6442.216 79 .44094 16.59146 6.460272

25 .01861 1867.510 5745.331 80 .45947 13.91791 5.437904

26 .01961 1763.810 5123.720 81 .47809 11.58085 4.550554

27 .02074 1666.170 4569.357 82 .49667 9.553544 3.783283

28 .02196 1574.029 4074.801 83 .51522 7.809418 3.123339

29 .02329 1486.965 3633.617 84 .53386 6.321520 2.559840

30 .02471 1404.621 3239.995 85 .55275 5.062796 2.082022

31 .02623 1326.706 2888.800 86 .57170 4.007562 1.678553

32 .02785 1252.957 2575.480 87 .59039 3.132362 1.339418

33 .02961 1183.100 2295.996 88 .60879 2.415258 1.056904

34 .03149 1116.884 2046.666 89 .62689 1.835288 .8239259

35 .03354 1054.070 1824.293 90 .64465 1.372722 .6338704

36 .03573 994.4335 1625.925 91 .66173 1.009497 .4802954

37 .03809 937.7869 1448.986 92 .67771 .7293808 .3576887

38 .04066 883.9390 1291.189 93 .69259 .5175812 .2616114

39 .04343 832.7110 1150.452 94 .70659 .3606020 .1879004

40 .04643 783.9372 1024.954 95 .72001 .2464985 .1325518

41 .04970 737.4517 913.0556 96 .73275 .1651784 .09171078

42 .05326 693.1051 813.2749 97 .74463 .1084434 .06213677

43 .05710 650.7707 724.2948 98 .75584 .06972872 .04122647

44 .06125 610.3401 644.9434 99 .76688 .04386991 .02680579

45 .06569 571.7314 574.1532 100 .77771 .02696171 .01704935

46 .07043 534.8808 511.0088 101 .78847 .01615550 .01059384

47 .07545 499.7355 454.6682 102 .79911 .009416265 .006414030

48 .08078 466.2493 404.4129 103 .80971 .005325073 .003775265

49 .08644 434.3727 359.5870 104 .82115 .002909409 .002160946

50 .09247 404.0536 319.6170 105 .83229 .001527426 .001188901

51 .09886 375.2393 283.9759 106 .84694 .0007629577 .0006369112

52 .10560 347.8874 252.1872 107 .86500 .0003527009 .0003249547

53 .11268 321.9613 223.8396 108 .89419 .0001408117 .0001595760

54 .12012 297.4240 198.5638 109 .94643 .00003473300 .00007339804
51

Table C (12.2)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 12.2 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01298 7572.226 100000.0 55 .12522 240.2942 159.5813

 1 .00468 6716.355 88292.34 56 .13332 220.8954 141.1300

 2 .00448 6333.381 78634.73 57 .14183 202.6431 124.7225

 3 .00452 5998.776 70050.44 58 .15070 185.5003 110.1313

 4 .00468 5694.585 62410.20 59 .15990 169.4344 97.15556

 5 .00493 5411.729 55607.20 60 .16942 154.4141 85.62145

 6 .00524 5145.004 49547.25 61 .17929 140.4038 75.37738

 7 .00562 4891.146 44149.04 62 .18960 127.3623 66.28912

 8 .00606 4647.833 39339.36 63 .20035 115.2449 58.23151

 9 .00659 4413.144 35054.72 64 .21154 104.0078 51.09000

10 .00721 4185.073 31237.69 65 .22318 93.60878 44.76465

11 .00792 3962.246 27836.57 66 .23532 84.00508 39.16818

12 .00871 3743.945 24805.75 67 .24804 75.15226 34.22283

13 .00955 3530.271 22103.81 68 .26133 67.00696 29.85439

14 .01038 3322.479 19693.98 69 .27516 59.52933 25.99686

15 .01116 3122.416 17544.39 70 .28945 52.68319 22.59106

16 .01186 2931.908 15626.88 71 .30412 46.43553 19.58554

17 .01250 2752.311 13916.96 72 .31913 40.75494 16.93609

18 .01308 2584.289 12392.63 73 .33444 35.61051 14.60369

19 .01367 2427.803 11034.46 74 .35012 30.97046 12.55590

20 .01428 2282.226 9824.731 75 .36628 26.80133 10.76279

21 .01494 2146.728 8747.351 76 .38299 23.06914 9.196737

22 .01562 2020.565 7787.711 77 .40028 19.74062 7.831556

23 .01635 1903.044 6933.128 78 .41812 16.78432 6.643558

24 .01716 1793.407 6172.189 79 .43641 14.17105 5.610983

25 .01804 1690.893 5494.703 80 .45496 11.87421 4.714599

26 .01902 1594.810 4891.474 81 .47360 9.869140 3.938245

27 .02011 1504.513 4354.463 82 .49223 8.132163 3.268379

28 .02129 1419.456 3876.243 83 .51081 6.639848 2.693444

29 .02258 1339.230 3450.396 84 .52951 5.368516 2.203569

30 .02396 1263.485 3071.138 85 .54847 4.294483 1.789058

31 .02543 1191.940 2733.365 86 .56749 3.395325 1.439791

32 .02701 1124.336 2432.560 87 .58627 2.650608 1.146847

33 .02871 1060.409 2164.720 88 .60477 2.041273 .9033378

34 .03054 999.9152 1926.206 89 .62297 1.549161 .7029556

35 .03253 942.6229 1713.861 90 .64084 1.157227 .5398404

36 .03467 888.3161 1524.777 91 .65803 .8499094 .4083180

37 .03697 836.8135 1356.423 92 .67412 .6132543 .3035432

38 .03947 787.9311 1206.553 93 .68911 .4345831 .2216139

39 .04217 741.4970 1073.125 94 .70321 .3023580 .1588888

40 .04510 697.3524 954.3577 95 .71674 .2063947 .1118862

41 .04830 655.3386 848.6508 96 .72959 .1381085 .07727452

42 .05177 615.3129 754.5610 97 .74156 .09054129 .05226245

43 .05553 577.1544 670.8069 98 .75287 .05813367 .03461325

44 .05960 540.7592 596.2507 99 .76401 .03652193 .02246570

45 .06395 506.0485 529.8589 100 .77494 .02241325 .01426344

46 .06860 472.9603 470.7453 101 .78580 .01341062 .008846981

47 .07353 441.4431 418.0973 102 .79654 .007805160 .005346848

48 .07877 411.4518 371.2214 103 .80724 .004407693 .003141517

49 .08433 382.9379 329.4861 104 .81879 .002404849 .001794987

50 .09026 355.8514 292.3399 105 .83005 .001260859 .0009857983

51 .09655 330.1413 259.2775 106 .84485 .0006290427 .0005271649

52 .10318 305.7665 229.8432 107 .86311 .0002904893 .0002684822

53 .11017 282.6912 203.6436 108 .89266 .0001158825 .0001316089

54 .11750 260.8795 180.3263 109 .94563 .00002857065 .00006042651
52

Table C (12.4)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 12.4 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01285 7154.851 100000.0 55 .12258 210.6619 144.6911

 1 .00455 6311.651 88135.23 56 .13059 193.4533 127.7338

 2 .00435 5940.897 78355.14 57 .13899 177.2825 112.6828

 3 .00437 5618.355 69677.17 58 .14775 162.1141 99.32315

 4 .00452 5326.070 61967.19 59 .15685 147.9171 87.46491

 5 .00476 5054.974 55114.23 60 .16626 134.6613 76.94410

 6 .00506 4799.867 49020.62 61 .17603 122.3133 67.61769

 7 .00543 4557.493 43602.06 62 .18623 110.8345 59.35921

 8 .00586 4325.535 38782.84 63 .19688 100.1831 52.05116

 9 .00637 4102.080 34497.32 64 .20797 90.31875 45.58635

10 .00698 3885.139 30686.29 65 .21951 81.20224 39.87133

11 .00767 3673.350 27296.55 66 .23156 72.79414 34.82454

12 .00845 3466.000 24281.25 67 .24419 65.05371 30.37348

13 .00928 3263.178 21597.94 68 .25740 57.94125 26.44924

14 .01009 3066.104 19209.02 69 .27114 51.42036 22.99072

15 .01085 2876.568 17081.91 70 .28536 45.45799 19.94320

16 .01153 2696.335 15187.87 71 .29996 40.02399 17.25918

17 .01215 2526.706 13501.93 72 .31491 35.08973 14.89788

18 .01272 2368.308 12001.66 73 .33016 30.62716 12.82332

19 .01329 2221.082 10667.32 74 .34579 26.60749 11.00556

20 .01388 2084.404 9480.944 75 .36190 23.00065 9.417070

21 .01451 1957.452 8426.244 76 .37858 19.77614 8.032510

22 .01517 1839.493 7488.482 77 .39585 16.90424 6.827978

23 .01588 1729.846 6654.873 78 .41368 14.35688 5.781910

24 .01665 1627.767 5913.932 79 .43198 12.10809 4.874567

25 .01751 1532.513 5255.425 80 .45054 10.13422 4.088542

26 .01845 1443.411 4670.140 81 .46920 8.413406 3.409203

27 .01951 1359.833 4150.031 82 .48785 6.924687 2.824289

28 .02066 1281.250 3687.689 83 .50648 5.647408 2.323332

29 .02191 1207.263 3276.716 84 .52523 4.560765 1.897390

30 .02325 1137.533 2911.359 85 .54425 3.644024 1.537732

31 .02467 1071.783 2586.548 86 .56335 2.877608 1.235328

32 .02621 1009.764 2297.804 87 .58221 2.243716 .9822342

33 .02786 951.2181 2041.163 88 .60079 1.725787 .7723003

34 .02964 895.9099 1813.031 89 .61909 1.308088 .5999160

35 .03158 843.6152 1610.292 90 .63707 .9758939 .4598905

36 .03366 794.1259 1430.086 91 .65437 .7157939 .3472275

37 .03590 747.2668 1269.923 92 .67058 .5157923 .2576693

38 .03833 702.8610 1127.600 93 .68567 .3650187 .1877871

39 .04096 660.7435 1001.118 94 .69988 .2536080 .1343967

40 .04383 620.7621 888.7365 95 .71351 .1728746 .09447097

41 .04695 582.7651 788.8918 96 .72646 .1155145 .06513054

42 .05035 546.6164 700.1793 97 .73853 .07562042 .04397083

43 .05404 512.2004 621.3538 98 .74993 .04848340 .02906992

44 .05802 479.4179 551.3113 99 .76117 .03041518 .01883423

45 .06229 448.1929 489.0517 100 .77219 .01863855 .01193655

46 .06685 418.4657 433.7177 101 .78315 .01113597 .007390541

47 .07169 390.1860 384.5254 102 .79399 .006471956 .004458672

48 .07684 363.3098 340.8059 103 .80479 .003649623 .002615012

49 .08231 337.7900 301.9520 104 .81646 .001988484 .001491496

50 .08814 313.5784 267.4332 105 .82782 .001041176 .0008176649

51 .09433 290.6260 236.7656 106 .84277 .0005188132 .0004364759

52 .10086 268.8930 209.5135 107 .86124 .0002393343 .0002218993

53 .10774 248.3447 185.3010 108 .89114 .00009540006 .0001085806

54 .11498 228.9463 163.7919 109 .94484 .00002350981 .00004976465
53

Table C (12.6)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 12.6 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01273 6770.992 100000.0 55 .12005 184.7789 131.2132

 1 .00443 5939.729 87978.69 56 .12794 169.5061 115.6297

 2 .00421 5580.464 78077.04 57 .13624 155.1728 101.8238

 3 .00423 5269.252 69306.55 58 .14490 141.7453 89.59213

 4 .00437 4988.144 61528.09 59 .15389 129.1942 78.75555

 5 .00460 4728.078 54626.49 60 .16321 117.4905 69.15930

 6 .00489 4483.863 48500.51 61 .17287 106.6029 60.66853

 7 .00525 4252.247 43062.82 62 .18297 96.49519 53.16419

 8 .00566 4030.919 38235.17 63 .19352 87.12865 46.53604

 9 .00616 3817.976 33949.76 64 .20451 78.46575 40.68382

10 .00676 3611.445 30145.57 65 .21595 70.47034 35.52021

11 .00744 3409.976 26767.93 66 .22790 63.10608 30.96907

12 .00821 3212.859 23768.73 67 .24044 56.33561 26.96281

13 .00902 3020.176 21104.51 68 .25356 50.12266 23.43753

14 .00981 2833.109 18736.83 69 .26723 44.43395 20.33663

15 .01056 2653.394 16632.41 70 .28137 39.23931 17.60959

16 .01123 2482.736 14761.95 71 .29590 34.51126 15.21257

17 .01183 2322.386 13099.97 72 .31078 30.22373 13.10795

18 .01238 2172.932 11623.68 73 .32597 26.35124 11.26260

19 .01293 2034.300 10313.02 74 .34155 22.86779 9.648909

20 .01350 1905.866 9149.766 75 .35762 19.74631 8.241568

21 .01411 1786.820 8117.464 76 .37427 16.95946 7.017352

22 .01475 1676.437 7201.253 77 .39151 14.48068 5.954455

23 .01543 1574.049 6388.251 78 .40933 12.28495 5.033257

24 .01618 1478.925 5666.911 79 .42762 10.34915 4.235862

25 .01701 1390.343 5026.965 80 .44619 8.652278 3.546518

26 .01792 1307.646 4459.189 81 .46487 7.174925 2.951987

27 .01895 1230.223 3955.535 82 .48355 5.898562 2.441174

28 .02006 1157.562 3508.618 83 .50221 4.804974 2.004604

29 .02127 1089.275 3112.064 84 .52101 3.875887 1.634187

30 .02257 1025.030 2760.154 85 .54009 3.093150 1.322069

31 .02396 964.5597 2447.857 86 .55926 2.439668 1.060190

32 .02545 907.6197 2170.733 87 .57820 1.899934 .8414807

33 .02706 853.9615 1924.859 88 .59688 1.459557 .6604550

34 .02879 803.3568 1706.690 89 .61527 1.104905 .5121243

35 .03067 755.5890 1513.149 90 .63335 .8232543 .3918928

36 .03269 710.4576 1341.428 91 .65076 .6030462 .2953622

37 .03488 667.7936 1189.078 92 .66707 .4339667 .2187920

38 .03725 627.4269 1053.940 93 .68227 .3066937 .1591704

39 .03982 589.1992 934.0591 94 .69657 .2127904 .1137138

40 .04262 552.9645 827.7321 95 .71031 .1448477 .07979044

41 .04567 518.5783 733.4359 96 .72335 .09664963 .05491172

42 .04900 485.9106 649.8033 97 .73552 .06318003 .03700607

43 .05261 454.8512 575.6249 98 .74702 .04044893 .02442194

44 .05651 425.3050 509.8300 99 .75834 .02533821 .01579473

45 .06069 397.1993 451.4516 100 .76946 .01550489 .009992426

46 .06517 370.4763 399.6607 101 .78052 .009250316 .006175843

47 .06992 345.0873 353.7018 102 .79146 .005368331 .003719233

48 .07498 320.9893 312.9301 103 .80236 .003022978 .002177457

49 .08036 298.1369 276.7617 104 .81413 .001644776 .001239726

50 .08609 276.4835 244.6873 105 .82560 .0008600674 .0006784331

51 .09219 255.9825 216.2433 106 .84071 .0004280482 .0003615097

52 .09863 236.5952 191.0134 107 .85937 .0001972561 .0001834609

53 .10541 218.2880 168.6388 108 .88963 .00007856518 .00008961233

54 .11254 201.0274 148.7991 109 .94405 .00001935215 .00004099816
54

Table C (12.8)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 12.8 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01261 6417.413 100000.0 55 .11759 162.1589 119.0114

 1 .00431 5597.412 87822.70 56 .12539 148.5978 104.6911

 2 .00409 5248.963 77800.41 57 .13359 135.8874 92.02776

 3 .00410 4948.409 68938.55 58 .14215 123.9957 80.82929

 4 .00423 4677.806 61092.88 59 .15103 112.8947 70.92663

 5 .00445 4428.101 54143.93 60 .16024 102.5570 62.17389

 6 .00473 4194.109 47986.83 61 .16981 92.95300 54.44403

 7 .00508 3972.584 42531.19 62 .17980 84.04887 47.62502

 8 .00548 3761.223 37696.18 63 .19025 75.80877 41.61355

 9 .00597 3558.129 33411.83 64 .20114 68.19792 36.31586

10 .00655 3361.345 29615.32 65 .21249 61.18295 31.65042

11 .00722 3169.536 26250.47 66 .22434 54.73041 27.54618

12 .00797 2981.996 23267.92 67 .23679 48.80607 23.94020

13 .00877 2798.796 20623.20 68 .24983 43.37679 20.77321

14 .00955 2621.083 18277.05 69 .26341 38.41220 17.99286

15 .01028 2450.541 16195.51 70 .27747 33.88477 15.55248

16 .01094 2288.819 14348.69 71 .29193 29.76946 13.41165

17 .01152 2137.116 12710.67 72 .30675 26.04254 11.53569

18 .01206 1995.986 11258.25 73 .32188 22.68092 9.894112

19 .01259 1865.338 9971.086 74 .33741 19.66109 8.461468

20 .01314 1744.551 8830.714 75 .35343 16.95871 7.214507

21 .01373 1632.825 7820.517 76 .37004 14.54928 6.131960

22 .01435 1529.447 6925.521 77 .38725 12.40909 5.193945

23 .01501 1433.757 6132.756 78 .40506 10.51581 4.382620

24 .01573 1345.043 5430.620 79 .42334 8.848886 3.681762

25 .01653 1262.597 4808.816 80 .44192 7.389649 3.077127

26 .01741 1185.782 4258.115 81 .46061 6.120896 2.556743

27 .01841 1114.004 3770.475 82 .47932 5.026240 2.110574

28 .01949 1046.765 3338.537 83 .49802 4.089622 1.730054

29 .02067 983.6884 2955.956 84 .51686 3.294988 1.407869

30 .02193 924.4517 2617.050 85 .53600 2.626450 1.136956

31 .02328 868.7946 2316.829 86 .55523 2.069082 .9101282

32 .02472 816.4787 2050.897 87 .57425 1.609373 .7210950

33 .02629 767.2638 1815.372 88 .59301 1.234815 .5649640

34 .02797 720.9288 1606.758 89 .61149 .9335976 .4373028

35 .02981 677.2650 1422.024 90 .62968 .6947238 .3340439

36 .03178 636.0790 1258.409 91 .64719 .5082295 .2513161

37 .03391 597.2078 1113.510 92 .66360 .3652453 .1858344

38 .03622 560.4881 985.2105 93 .67890 .2577753 .1349542

39 .03873 525.7681 871.5989 94 .69330 .1786026 .09624239

40 .04146 492.9081 771.0126 95 .70713 .1214057 .06741142

41 .04445 461.7700 681.9666 96 .72028 .08089310 .04631024

42 .04770 432.2299 603.1317 97 .73254 .05280418 .03115403

43 .05123 404.1827 533.3338 98 .74413 .03375740 .02052346

44 .05506 377.5377 471.5353 99 .75555 .02111592 .01324988

45 .05917 352.2251 416.8015 100 .76676 .01290251 .008367583

46 .06356 328.1891 368.3315 101 .77791 .007686602 .005162435

47 .06823 305.3826 325.3973 102 .78894 .004454435 .003103424

48 .07320 283.7639 287.3779 103 .79994 .002504792 .001813704

49 .07849 263.2892 253.7121 104 .81183 .001360948 .001030794

50 .08413 243.9138 223.9113 105 .82340 .0007107075 .0005630962

51 .09013 225.5929 197.5316 106 .83866 .0003532844 .0002995192

52 .09647 208.2894 174.1755 107 .85751 .0001626320 .0001517321

53 .10315 191.9709 153.5005 108 .88812 .00006472347 .00007398287

54 .11019 176.6051 135.2016 109 .94326 .00001593528 .00003378758
55

Table C (13.0)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 13.0 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01250 6091.230 100000.0 55 .11522 142.3803 107.9629

 1 .00420 5281.870 87667.26 56 .12292 130.3335 94.80393

 2 .00398 4943.616 77525.26 57 .13102 119.0571 83.18906

 3 .00398 4653.103 68573.16 58 .13948 108.5209 72.93682

 4 .00410 4392.387 60661.52 59 .14826 98.69821 63.88782

 5 .00431 4152.426 53666.47 60 .15737 89.56314 55.90458

 6 .00458 3928.042 47479.49 61 .16684 81.08777 48.86752

 7 .00492 3715.995 42007.04 62 .17673 73.24067 42.67130

 8 .00531 3513.988 37165.72 63 .18708 65.98858 37.21912

 9 .00579 3320.133 32883.36 64 .19787 59.29933 32.42338

10 .00636 3132.490 29095.31 65 .20912 53.14213 28.20799

11 .00701 2949.735 25743.89 66 .22088 47.48624 24.50669

12 .00775 2771.167 22778.52 67 .23324 42.30031 21.26090

13 .00854 2596.847 20153.69 68 .24618 37.55406 18.41570

14 .00930 2427.889 17829.34 69 .25969 33.21979 15.92265

15 .01002 2265.926 15770.82 70 .27367 29.27243 13.73870

16 .01066 2112.552 13947.71 71 .28806 25.68914 11.82657

17 .01124 1968.916 12333.59 72 .30281 22.44838 10.15432

18 .01175 1835.541 10904.93 73 .31788 19.52919 8.693901

19 .01227 1712.319 9641.063 74 .33335 16.91037 7.421886

20 .01280 1598.633 8523.323 75 .34932 14.57001 6.316927

21 .01337 1493.693 7534.930 76 .36589 12.48618 5.359561

22 .01397 1396.797 6660.808 77 .38307 10.63770 4.531666

23 .01460 1307.296 5887.904 78 .40086 9.004661 3.817025

24 .01530 1224.493 5204.574 79 .41914 7.568788 3.200940

25 .01608 1147.698 4600.495 80 .43772 6.313495 2.670533

26 .01693 1076.290 4066.441 81 .45643 5.223532 2.214982

27 .01790 1009.694 3594.378 82 .47516 4.284407 1.825216

28 .01895 947.4245 3176.981 83 .49388 3.481967 1.493497

29 .02009 889.1161 2807.934 84 .51277 2.802111 1.213214

30 .02132 834.4560 2481.600 85 .53196 2.230927 .9780240

31 .02263 783.1904 2193.029 86 .55126 1.755384 .7815180

32 .02404 735.0878 1937.871 87 .57035 1.363709 .6181012

33 .02556 689.9156 1712.290 88 .58919 1.045032 .4834132

34 .02720 647.4599 1512.839 89 .60776 .7891160 .3735173

35 .02898 607.5195 1336.534 90 .62604 .5864573 .2848148

36 .03090 569.9082 1180.661 91 .64366 .4284649 .2138997

37 .03298 534.4689 1042.866 92 .66017 .3075098 .1578871

38 .03524 501.0447 921.0728 93 .67557 .2167325 .1144557

39 .03768 469.4902 813.4152 94 .69006 .1499582 .08147945

40 .04035 439.6717 718.2700 95 .70399 .1017919 .05696995

41 .04327 411.4574 634.1909 96 .71724 .06772822 .03906789

42 .04646 384.7294 559.8861 97 .72959 .04414728 .02623541

43 .04992 359.3873 494.2166 98 .74126 .02818244 .01725261

44 .05368 335.3446 436.1773 99 .75277 .01760321 .01111852

45 .05770 312.5345 384.8654 100 .76408 .01074059 .007009155

46 .06202 290.9034 339.5072 101 .77532 .006389411 .004316690

47 .06660 270.4056 299.4021 102 .78645 .003697386 .002590407

48 .07149 251.0007 263.9519 103 .79755 .002076145 .001511207

49 .07669 232.6467 232.6180 104 .80954 .001126485 .0008573541

50 .08224 215.3006 204.9315 105 .82121 .0005874878 .0004675214

51 .08815 198.9197 180.4679 106 .83662 .0002916795 .0002482414

52 .09439 183.4684 158.8478 107 .85566 .0001341317 .0001255330

53 .10098 168.9155 139.7445 108 .88662 .00005333879 .00006110012

54 .10792 155.2300 122.8676 109 .94248 .00001312622 .00002785471
56

Table C (13.2)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 13.2 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01240 5789.869 100000.0 55 .11294 125.0770 97.95702

 1 .00410 4990.577 87512.37 56 .12054 114.3706 85.86561

 2 .00387 4661.948 77251.56 57 .12853 104.3620 75.21270

 3 .00386 4380.903 68210.34 58 .13689 95.02270 65.82696

 4 .00397 4129.506 60233.95 59 .14558 86.32734 57.55818

 5 .00418 3898.721 53194.06 60 .15459 78.25154 50.27689

 6 .00444 3683.377 46978.39 61 .16395 70.76908 43.87057

 7 .00477 3480.244 41490.27 62 .17375 63.85069 38.24027

 8 .00515 3287.027 36643.65 63 .18400 57.46556 33.29531

 9 .00561 3101.849 32364.16 64 .19469 51.58398 28.95392

10 .00617 2922.787 28585.33 65 .20584 46.17756 25.14509

11 .00682 2748.527 25247.97 66 .21751 41.21804 21.80709

12 .00754 2578.374 22300.24 67 .22977 36.67675 18.88543

13 .00831 2412.381 19695.67 68 .24263 32.52605 16.32922

14 .00907 2251.627 17393.36 69 .25605 28.74069 14.09368

15 .00977 2097.696 15358.00 70 .26996 25.29781 12.13911

16 .01040 1952.129 13558.61 71 .28427 22.17666 10.43115

17 .01096 1816.030 11968.34 72 .29895 19.35763 8.940384

18 .01147 1689.887 10563.29 73 .31396 16.82176 7.641030

19 .01196 1573.580 9322.519 74 .32938 14.54989 6.511537

20 .01248 1466.495 8227.148 75 .34530 12.52236 5.532318

21 .01303 1367.853 7260.250 76 .36183 10.71952 4.685570

22 .01361 1276.962 6406.654 77 .37898 9.122447 3.954788

23 .01422 1193.185 5653.236 78 .39675 7.713414 3.325235

24 .01489 1115.839 4988.311 79 .41502 6.476156 2.783600

25 .01565 1044.252 4401.543 80 .43360 5.395948 2.318244

26 .01648 977.8203 3883.711 81 .45231 4.459274 1.919391

27 .01742 915.9840 3426.796 82 .47106 3.653322 1.578846

28 .01844 858.2737 3023.508 83 .48982 2.965617 1.289619

29 .01955 804.3332 2667.568 84 .50874 2.383772 1.045747

30 .02074 753.8589 2353.381 85 .52798 1.895609 .8415326

31 .02201 706.6040 2076.046 86 .54734 1.489750 .6712626

32 .02338 662.3436 1831.257 87 .56650 1.155933 .5299623

33 .02487 620.8526 1615.228 88 .58542 .8847140 .4137481

34 .02646 581.9245 1424.562 89 .60408 .6672178 .3191245

35 .02820 545.3650 1256.321 90 .62246 .4952291 .2429093

36 .03007 510.9950 1107.842 91 .64017 .3613401 .1821057

37 .03209 478.6632 976.8169 92 .65678 .2589875 .1341813

38 .03430 448.2192 861.2131 93 .67227 .1822855 .09709906

39 .03669 419.5234 759.2083 94 .68686 .1259500 .06900136

40 .03930 392.4481 669.2192 95 .70088 .08537552 .04816010

41 .04215 366.8676 589.8379 96 .71422 .05672494 .03296808

42 .04527 342.6695 519.8097 97 .72666 .03692209 .02210006

43 .04866 319.7582 458.0301 98 .73842 .02353613 .01450750

44 .05235 298.0514 403.5263 99 .75002 .01467983 .009332898

45 .05630 277.4849 355.4263 100 .76142 .008943949 .005873099

46 .06053 258.0073 312.9837 101 .77275 .005312944 .003610643

47 .06504 239.5745 275.5241 102 .78397 .003070050 .002162887

48 .06984 222.1476 242.4720 103 .79517 .001721442 .001259568

49 .07495 205.6861 213.3105 104 .80726 .0009327357 .0007133291

50 .08042 190.1489 187.5900 105 .81904 .0004857982 .0003882963

51 .08624 175.4954 164.9046 106 .83459 .0002408998 .0002058107

52 .09239 161.6913 144.8925 107 .85382 .0001106639 .0001038924

53 .09888 148.7068 127.2423 108 .88513 .00004397175 .00005047773

54 .10572 136.5120 111.6777 109 .94170 .00001081606 .00002297145
57

Table C (13.4)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 13.4 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01230 5511.029 100000.0 55 .11072 109.9316 88.89371

 1 .00400 4721.277 87358.02 56 .11823 100.4121 77.78362

 2 .00376 4401.743 76979.31 57 .12613 91.52486 68.01323

 3 .00375 4129.641 67850.07 58 .13439 83.24284 59.42092

 4 .00386 3887.036 59810.14 59 .14298 75.54217 51.86519

 5 .00405 3664.902 52726.63 60 .15189 68.39981 45.22418

 6 .00430 3458.077 46483.45 61 .16115 61.79121 39.39209

 7 .00462 3263.335 40980.74 62 .17085 55.68913 34.27599

 8 .00499 3078.389 36129.81 63 .18100 50.06508 29.79103

9 .00545 2901.371 31854.05 64 .19159 44.89161 25.86088

10 .00600 2730.373 28085.16 65 .20265 40.14257 22.41932

11 .00663 2564.094 24762.44 66 .21422 35.79202 19.40887

12 .00735 2401.844 21832.83 67 .22640 31.81375 16.77887

13 .00810 2243.665 19248.84 68 .23917 28.18252 14.48221

14 .00885 2090.607 16968.79 69 .25251 24.87533 12.47749

15 .00954 1944.205 14956.68 70 .26633 21.87139 10.72810

16 .01015 1805.949 13181.02 71 .28057 19.15178 9.202407

17 .01070 1676.896 11614.51 72 .29519 16.69874 7.873340

18 .01119 1557.506 10232.93 73 .31013 14.49508 6.717197

19 .01167 1447.645 9015.033 74 .32549 12.52354 5.714169

20 .01217 1346.702 7941.759 75 .34136 10.76642 4.846297

21 .01271 1253.911 6996.042 76 .35784 9.206151 4.097309

22 .01326 1168.589 6162.621 77 .37496 7.825829 3.452175

23 .01386 1090.111 5428.311 78 .39271 6.609668 2.897513

24 .01451 1017.808 4781.394 79 .41096 5.543201 2.421271

25 .01524 951.0272 4211.524 80 .42954 4.613355 2.012931

26 .01604 889.1783 3709.493 81 .44827 3.808151 1.663668

27 .01696 831.7195 3267.302 82 .46703 3.116264 1.366080

28 .01795 778.1952 2877.700 83 .48581 2.526698 1.113862

29 .01903 728.2591 2534.447 84 .50477 2.028576 .9016336

30 .02019 681.6166 2231.996 85 .52406 1.611235 .7242818

31 .02143 638.0276 1965.493 86 .54348 1.264737 .5767166

32 .02276 597.2740 1730.682 87 .56270 .9801433 .4545152

33 .02420 559.1379 1523.825 88 .58170 .7492410 .3542197

34 .02576 523.4199 1341.578 89 .60044 .5643381 .2727284

35 .02745 489.9327 1181.051 90 .61891 .4183318 .2072276

36 .02928 458.5041 1039.631 91 .63672 .3048329 .1550817

37 .03125 428.9883 915.0566 92 .65342 .2181943 .1140676

38 .03340 401.2410 805.3391 93 .66901 .1533647 .08239838

39 .03573 375.1288 708.7000 94 .68369 .1058209 .05845136

40 .03828 350.5293 623.5959 95 .69781 .07163066 .04072469

41 .04108 327.3228 548.6570 96 .71123 .04752523 .02782898

42 .04413 305.4024 482.6653 97 .72376 .03088976 .01862218

43 .04746 284.6769 424.5502 98 .73561 .01966246 .01220290

44 .05107 265.0679 373.3707 99 .74730 .01224608 .007836469

45 .05495 246.5142 328.2852 100 .75878 .007450370 .004922713

46 .05911 228.9662 288.5738 101 .77021 .004419338 .003021031

47 .06353 212.3817 253.5876 102 .78152 .002550022 .001806499

48 .06826 196.7230 222.7735 103 .79280 .001427826 .001050169

49 .07329 181.9514 195.6354 104 .80501 .0007725739 .0005936913

50 .07867 168.0276 171.7427 105 .81688 .0004018477 .0003226022

51 .08440 154.9127 150.7075 106 .83257 .0001990287 .0001706890

52 .09046 142.5743 132.1848 107 .85199 .00009133325 .00008601108

53 .09686 130.9836 115.8778 108 .88364 .00003626210 .00004171613

54 .10361 120.1122 101.5239 109 .94092 .000008915534 .00001895073
58

Table C (13.6)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 13.6 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01221 5252.653 100000.0 55 .10859 96.66799 80.68277

 1 .00391 4471.950 87204.23 56 .11599 88.20018 70.47460

 2 .00366 4161.025 76708.49 57 .12380 80.30517 61.51381

 3 .00365 3897.378 67492.34 58 .13197 72.95761 53.64797

 4 .00375 3663.079 59390.05 59 .14046 66.13496 46.74387

 5 .00393 3449.112 52264.12 60 .14927 59.81553 40.68686

 6 .00418 3250.321 45994.58 61 .15844 53.97634 35.37750

 7 .00449 3063.489 40478.36 62 .16803 48.59210 30.72860

 8 .00485 2886.334 35624.07 63 .17809 43.63643 26.66080

 9 .00529 2716.997 31352.86 64 .18859 39.08404 23.10285

10 .00583 2553.586 27594.60 65 .19955 34.91085 19.99306

11 .00645 2394.813 24287.09 66 .21102 31.09306 17.27794

12 .00716 2239.991 21376.02 67 .22311 27.60669 14.91040

13 .00790 2089.156 18812.91 68 .23579 24.42875 12.84683

14 .00864 1943.325 16555.29 69 .24905 21.53829 11.04900

15 .00932 1803.988 14566.53 70 .26279 18.91636 9.483167

16 .00992 1672.584 12814.59 71 .27696 16.54581 8.120201

17 .01045 1550.127 11271.75 72 .29150 14.41050 6.935201

18 .01093 1437.049 9913.451 73 .30638 12.49487 5.906401

19 .01140 1333.203 8718.205 74 .32168 10.78335 5.015596

20 .01188 1237.982 7666.748 75 .33750 9.260065 4.246335

21 .01240 1150.631 6741.889 76 .35394 7.909277 3.583750

22 .01294 1070.480 5928.289 77 .37103 6.715894 3.014162

23 .01351 996.9116 5212.707 78 .38874 5.665858 2.525421

24 .01415 929.2748 4583.401 79 .40698 4.746306 2.106621

25 .01485 866.9311 4030.021 80 .42556 3.945631 1.748263

26 .01563 809.3077 3543.377 81 .44429 3.253220 1.442379

27 .01652 755.8783 3115.493 82 .46307 2.659064 1.182289

28 .01748 706.2008 2739.162 83 .48187 2.153472 .9623067

29 .01853 659.9392 2408.187 84 .50086 1.726889 .7775831

30 .01966 616.8074 2117.069 85 .52019 1.369982 .6235324

31 .02087 576.5722 1861.006 86 .53966 1.074071 .4956198

32 .02217 539.0218 1635.793 87 .55895 .8313642 .3899144

33 .02357 503.9456 1437.742 88 .57802 .6347237 .3033391

34 .02509 471.1511 1263.562 89 .59685 .4774803 .2331421

35 .02674 440.4580 1110.411 90 .61540 .3534922 .1768368

36 .02852 411.7004 975.7293 91 .63330 .2572478 .1321053

37 .03044 384.7382 857.2998 92 .65010 .1838876 .09699667

38 .03254 359.4331 753.1791 93 .66578 .1290753 .06994359

39 .03482 335.6573 661.6322 94 .68055 .08893842 .04952889

40 .03732 313.2939 581.1553 95 .69476 .06011867 .03444740

41 .04005 292.2289 510.4164 96 .70828 .03983084 .02349799

42 .04304 272.3603 448.2336 97 .72089 .02585165 .01569635

43 .04630 253.6015 393.5701 98 .73282 .01643185 .01026753

44 .04985 235.8779 345.5159 99 .74459 .01021926 .006582002

45 .05365 219.1308 303.2591 100 .75616 .006208304 .004127403

46 .05774 203.3129 266.1057 101 .76768 .003677276 .002528496

47 .06209 188.3835 233.4318 102 .77908 .002118799 .001509314

48 .06673 174.3065 204.7058 103 .79046 .001184692 .0008758618

49 .07168 161.0445 179.4522 104 .80276 .0006401317 .0004942787

50 .07698 148.5604 157.2586 105 .81474 .0003325179 .0002681101

51 .08262 136.8170 137.7545 106 .83057 .0001644913 .0001416075

52 .08860 125.7834 120.6110 107 .85017 .00007540498 .00007123112

53 .09491 115.4321 105.5457 108 .88216 .00002991440 .00003448690

54 .10156 105.7360 92.30887 109 .94014 .000007351462 .00001563907
59

Table C (13.8)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 13.8 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01212 5012.897 100000.0 55 .10652 85.04657 73.24275

 1 .00382 4240.789 87050.97 56 .11383 77.51090 63.86347

 2 .00357 3938.021 76439.10 57 .12154 70.49434 55.64531

 3 .00355 3682.378 67137.12 58 .12962 63.97305 48.44459

 4 .00364 3455.935 58973.65 59 .13801 57.92578 42.13595

 5 .00382 3249.686 51806.47 60 .14673 52.33217 36.61156

 6 .00406 3058.483 45511.70 61 .15580 47.17072 31.77806

 7 .00436 2879.114 39983.00 62 .16530 42.41797 27.55365

 8 .00471 2709.305 35126.27 63 .17525 38.04955 23.86412

 9 .00514 2547.207 30860.42 64 .18566 34.04212 20.64305

10 .00567 2390.943 27113.45 65 .19652 30.37356 17.83298

11 .00628 2239.236 23821.67 66 .20791 27.02202 15.38412

12 .00698 2091.405 20929.54 67 .21990 23.96560 13.25274

13 .00771 1947.478 18387.60 68 .23250 21.18335 11.39852

14 .00843 1808.441 16152.58 69 .24567 18.65618 9.786151

15 .00910 1675.740 14187.21 70 .25934 16.36689 8.384521

16 .00969 1550.765 12458.96 71 .27343 14.29986 7.166840

17 .01022 1434.489 10939.68 72 .28790 12.44047 6.110209

18 .01068 1327.316 9604.485 73 .30271 10.77465 5.194646

19 .01113 1229.089 8431.646 74 .31795 9.288361 4.403436

20 .01161 1139.204 7401.719 75 .33372 7.967346 3.721512

21 .01211 1056.917 6497.392 76 .35011 6.797522 3.135299

22 .01263 981.5693 5703.256 77 .36716 5.765421 2.632351

23 .01319 912.5560 5006.024 78 .38485 4.858520 2.201644

24 .01380 849.2391 4393.934 79 .40308 4.065385 1.833310

25 .01448 790.9972 3856.640 80 .42164 3.375715 1.518771

26 .01524 737.2730 3384.973 81 .44038 2.780106 1.250837

27 .01610 687.5556 2970.986 82 .45916 2.269713 1.023484

28 .01704 641.4166 2607.520 83 .47799 1.835996 .8315862

29 .01806 598.5296 2288.422 84 .49701 1.470563 .6707747

30 .01916 558.6170 2008.247 85 .51638 1.165242 .5369390

31 .02034 521.4523 1762.244 86 .53591 .9124521 .4260402

32 .02160 486.8303 1546.260 87 .55526 .7054031 .3345857

33 .02297 454.5473 1356.661 88 .57439 .5378881 .2598379

34 .02445 424.4174 1190.208 89 .59330 .4041247 .1993567

35 .02606 396.2671 1044.110 90 .61194 .2988012 .1509451

36 .02779 369.9369 915.8574 91 .62993 .2171627 .1125648

37 .02967 345.2922 803.2806 92 .64682 .1550262 .08250404

38 .03172 322.2002 704.4803 93 .66258 .1086688 .05938850

39 .03395 300.5388 617.7651 94 .67744 .07477412 .04198065

40 .03639 280.1963 541.6702 95 .69174 .05047357 .02914627

41 .03907 261.0640 474.9014 96 .70534 .03339330 .01984693

42 .04200 243.0451 416.3124 97 .71804 .02164248 .01323419

43 .04520 226.0570 364.8993 98 .73006 .01373664 .008641729

44 .04867 210.0287 319.7828 99 .74191 .008530748 .005530047

45 .05241 194.9043 280.1799 100 .75357 .005175044 .003461655

46 .05643 180.6385 245.4219 101 .76517 .003060846 .002116924

47 .06070 167.1921 214.9094 102 .77666 .001761093 .001261417

48 .06527 154.5305 188.1315 103 .78813 .0009832935 .0007307196

49 .07013 142.6182 164.6328 104 .80054 .0005305740 .0004116452

50 .07535 131.4193 144.0184 105 .81260 .0002752428 .0002228951

51 .08091 120.8990 125.9346 106 .82857 .0001359933 .0001175194

52 .08680 111.0276 110.0684 107 .84835 .00006227571 .00005901049

53 .09302 101.7789 96.15067 108 .88068 .00002468625 .00002852001

54 .09958 93.12715 83.94429 109 .93937 .000006063841 .00001291048
60

Table C (14.0)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 14.0 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01203 4790.107 100000.0 55 .10451 74.85882 66.50009

 1 .00374 4026.173 86898.25 56 .11174 68.14979 57.88253

 2 .00348 3731.143 76171.13 57 .11936 61.91128 50.34554

 3 .00345 3483.086 66784.38 58 .12734 56.12090 43.75374

 4 .00354 3264.082 58560.88 59 .13564 50.75869 37.98919

 5 .00371 3065.134 51353.62 60 .14426 45.80551 32.95057

 6 .00394 2881.103 45034.73 61 .15324 41.24132 28.55021

 7 .00423 2708.785 39494.56 62 .16264 37.04434 24.71147

 8 .00458 2545.911 34636.29 63 .17250 33.19207 21.36497

 9 .00500 2390.642 30376.56 64 .18281 29.66303 18.44881

10 .00552 2241.116 26641.52 65 .19358 26.43685 15.90946

11 .00612 2096.069 23365.97 66 .20487 23.49352 13.70067

12 .00681 1954.824 20493.14 67 .21678 20.81305 11.78182

13 .00753 1817.401 17972.62 68 .22929 18.37633 10.11562

14 .00824 1684.758 15760.34 69 .24237 16.16601 8.669484

15 .00890 1558.297 13818.42 70 .25596 14.16644 7.414758

16 .00948 1439.360 12113.80 71 .26998 12.36345 6.326796

17 .00999 1328.883 10617.95 72 .28438 10.74377 5.384552

18 .01044 1227.240 9305.667 73 .29913 9.294683 4.569692

19 .01088 1134.266 8154.985 74 .31430 8.003544 3.866875

20 .01134 1049.361 7146.293 75 .33001 6.857557 3.262310

21 .01183 971.7929 6262.167 76 .34636 5.844117 2.743609

22 .01233 900.9129 5487.139 77 .36337 4.951207 2.299453

23 .01287 836.1281 4807.877 78 .38103 4.167675 1.919841

24 .01347 776.8150 4212.611 79 .39924 3.483356 1.595847

25 .01413 722.3678 3691.003 80 .41779 2.889110 1.319730

26 .01487 672.2448 3233.909 81 .43653 2.376606 1.085003

27 .01571 625.9503 2833.419 82 .45532 1.938028 .8862350

28 .01662 583.0688 2482.420 83 .47416 1.565850 .7188071

29 .01762 543.2836 2174.809 84 .49321 1.252703 .5787875

30 .01869 506.3253 1905.195 85 .51262 .9914303 .4624927

31 .01983 471.9743 1668.882 86 .53220 .7754101 .3663261

32 .02106 440.0314 1461.772 87 .55161 .5987246 .2871852

33 .02240 410.2999 1280.283 88 .57081 .4559766 .2226356

34 .02383 382.6005 1121.230 89 .58979 .3421516 .1705141

35 .02541 356.7662 981.8739 90 .60851 .2526551 .1288801

36 .02710 332.6436 859.7549 91 .62659 .1833842 .09594161

37 .02893 310.1034 752.7512 92 .64357 .1307377 .07019675

38 .03094 289.0184 659.0077 93 .65942 .09151863 .05044075

39 .03312 269.2717 576.8759 94 .67437 .06288639 .03559309

40 .03550 250.7568 504.9303 95 .68875 .04238990 .02466818

41 .03812 233.3701 441.9135 96 .70244 .02800549 .01676814

42 .04100 217.0195 386.7146 97 .71522 .01812467 .01116160

43 .04413 201.6266 338.3621 98 .72732 .01148733 .007275568

44 .04754 187.1238 296.0064 99 .73926 .007123608 .004647640

45 .05121 173.4577 258.8931 100 .75099 .004315198 .002904189

46 .05516 160.5850 226.3780 101 .76268 .002548606 .001772898

47 .05936 148.4682 197.8853 102 .77426 .001464270 .001054568

48 .06385 137.0741 172.9248 103 .78582 .0008164080 .0006098233

49 .06864 126.3687 151.0600 104 .79832 .0004399156 .0003429366

50 .07378 116.3181 131.9132 105 .81049 .0002279103 .0001853654

51 .07926 106.8891 115.1471 106 .82659 .0001124707 .00009756073

52 .08506 98.05335 100.4634 107 .84655 .00005144989 .00004890262

53 .09120 89.78602 87.60625 108 .87922 .00002037873 .00002359337

54 .09767 82.06264 76.35041 109 .93860 .000005003444 .00001066154
61

Table C (14.2)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 14.2 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01195 4582.797 100000.0 55 .10258 65.92340 60.38837

 1 .00366 3826.647 86746.06 56 .10971 59.94777 52.47076

 2 .00340 3538.965 75904.56 57 .11724 54.39870 45.55852

 3 .00337 3298.105 66434.11 58 .12513 49.25519 39.52415

 4 .00344 3086.153 58151.73 59 .13334 44.49848 34.25675

 5 .00361 2894.121 50905.51 60 .14187 40.11065 29.66114

 6 .00383 2716.878 44563.58 61 .15075 36.07300 25.65506

 7 .00412 2551.226 39012.92 62 .16006 32.36535 22.16669

 8 .00445 2394.906 34153.98 63 .16982 28.96694 19.13125

 9 .00487 2246.085 29901.11 64 .18004 25.85799 16.49104

10 .00538 2102.919 26178.60 65 .19071 23.01979 14.19627

11 .00597 1964.154 22919.75 66 .20191 20.43400 12.20391

12 .00664 1829.120 20066.59 67 .21373 18.08237 10.47631

13 .00736 1697.828 17567.70 68 .22615 15.94751 8.978987

14 .00806 1571.208 15378.29 69 .23915 14.01363 7.681868

15 .00871 1450.619 13459.83 70 .25266 12.26650 6.558572

16 .00928 1337.360 11778.78 71 .26660 10.69326 5.586437

17 .00978 1232.326 10306.22 72 .28093 9.281907 4.746128

18 .01022 1135.868 9016.645 73 .29561 8.020931 4.020828

19 .01065 1047.810 7887.864 74 .31073 6.898944 3.396467

20 .01109 967.5577 6900.106 75 .32638 5.904463 2.860430

21 .01157 894.3901 6035.849 76 .34268 5.026212 2.401414

22 .01205 827.6695 5279.568 77 .35965 4.253469 2.009130

23 .01258 766.8142 4617.900 78 .37728 3.576303 1.674509

24 .01315 711.2149 4039.069 79 .39546 2.985682 1.389480

25 .01380 660.2816 3532.751 80 .41401 2.473493 1.147057

26 .01451 613.4876 3089.835 81 .43274 2.032358 .9413902

27 .01533 570.3519 2702.445 82 .45154 1.655371 .7675845

28 .01622 530.4717 2363.525 83 .47040 1.335901 .6214818

29 .01719 493.5399 2067.020 84 .48947 1.067474 .4995442

30 .01823 459.2951 1807.598 85 .50891 .8438245 .3984725

31 .01935 427.5243 1580.618 86 .52854 .6591683 .3150650

32 .02055 398.0343 1382.037 87 .54800 .5083465 .2465660

33 .02185 370.6354 1208.327 88 .56727 .3866660 .1908114

34 .02325 345.1546 1056.361 89 .58632 .2897772 .1458844

35 .02478 321.4311 923.4467 90 .60513 .2137058 .1100711

36 .02644 299.3177 807.1784 91 .62330 .1549106 .08179618

37 .02823 278.6900 705.4807 92 .64036 .1102908 .05974228

38 .03019 259.4263 616.5423 93 .65629 .07710047 .04285338

39 .03232 241.4147 538.7577 94 .67132 .05290600 .03018617

40 .03465 224.5536 470.7402 95 .68579 .03561262 .02088421

41 .03722 208.7445 411.2689 96 .69956 .02349474 .01417113

42 .04003 193.8997 359.2675 97 .71243 .01518367 .009416398

43 .04311 179.9447 313.7964 98 .72460 .009609526 .006127230

44 .04646 166.8152 274.0350 99 .73662 .005950555 .003907226

45 .05006 154.4605 239.2567 100 .74844 .003599418 .002437247

46 .05394 142.8390 208.8414 101 .76022 .002122801 .001485242

47 .05807 131.9149 182.2362 102 .77188 .001217883 .0008819149

48 .06249 121.6564 158.9707 103 .78352 .0006780744 .0005090905

49 .06721 112.0311 138.6271 104 .79613 .0003648708 .0002857877

50 .07226 103.0067 120.8442 105 .80838 .0001887810 .0001542045

51 .07766 94.55173 105.3002 106 .82462 .00009304811 .00008101814

52 .08338 86.63943 91.71129 107 .84476 .00004252033 .00004053948

53 .08943 79.24604 79.83415 108 .87776 .00001682851 .00001952427

54 .09582 72.34839 69.45503 109 .93783 .000004129876 .000008807316
62

Table C (14.4)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 14.4 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01187 43896.32 1000000 55 .10070 580.8246 548.4761

 1 .00358 36409.03 865944.1 56 .10775 527.5781 475.7314

 2 .00332 33602.07 756394.0 57 .11519 478.1994 412.3387

 3 .00328 31261.83 660862.9 58 .12299 432.4915 357.0977

 4 .00335 29209.22 577461.4 59 .13111 390.2786 308.9661

 5 .00351 27354.47 504620.8 60 .13954 351.3930 267.0500

 6 .00373 25646.34 440981.7 61 .14833 315.6605 230.5780

 7 .00400 24052.93 385379.9 62 .15754 282.8941 198.8776

 8 .00433 22551.71 336792.1 63 .16722 252.9025 171.3438

 9 .00474 21124.46 294339.1 64 .17734 225.5035 147.4393

10 .00524 19752.88 257245.2 65 .18792 200.5254 126.7008

11 .00582 18424.56 224828.2 66 .19903 177.8003 108.7287

12 .00649 17132.84 196496.3 67 .21076 157.1616 93.17379

13 .00719 15877.76 171726.0 68 .22309 138.4509 79.71733

14 .00789 14668.34 150061.5 69 .23601 121.5247 68.08200

15 .00853 13517.79 131111.5 70 .24944 106.2539 58.02496

16 .00908 12438.62 114535.9 71 .26330 92.52159 49.33789

17 .00957 11439.44 100041.6 72 .27756 80.21911 41.84322

18 .01000 10523.51 87370.81 73 .29217 69.24255 35.38680

19 .01042 9688.974 76299.36 74 .30722 59.48933 29.83962

20 .01085 8929.957 66628.09 75 .32282 50.85642 25.08634

21 .01131 8239.358 58180.85 76 .33907 43.24298 21.02389

22 .01179 7610.908 50801.92 77 .35599 36.55332 17.55877

23 .01229 7038.902 44357.43 78 .37359 30.69904 14.60877

24 .01285 6517.389 38729.62 79 .39175 25.59988 12.10093

25 .01348 6040.622 33815.44 80 .41029 21.18385 9.972210

26 .01417 5603.479 29524.15 81 .42901 17.38561 8.169888

27 .01497 5201.298 25777.40 82 .44782 14.14413 6.649863

28 .01584 4830.173 22505.17 83 .46669 11.40100 5.374709

29 .01678 4487.123 19647.49 84 .48578 9.099351 4.312614

30 .01780 4169.618 17151.59 85 .50526 7.184316 3.434038

31 .01889 3875.589 14971.64 86 .52493 5.605366 2.710485

32 .02005 3603.167 13067.79 87 .54445 4.317528 2.117483

33 .02133 3350.518 11405.31 88 .56378 3.279982 1.635805

34 .02269 3115.976 9953.480 89 .58290 2.455002 1.248464

35 .02419 2897.994 8685.896 90 .60178 1.808199 .9403300

36 .02580 2695.157 7579.009 91 .62003 1.309007 .6975579

37 .02755 2506.272 6612.536 92 .63718 .9307214 .5085915

38 .02947 2330.173 5768.806 93 .65320 .6497505 .3641770

39 .03155 2165.791 5032.185 94 .66831 .4452414 .2560799

40 .03383 2012.156 4389.191 95 .68286 .2992872 .1768584

41 .03635 1868.331 3827.976 96 .69672 .1971700 .1197987

42 .03911 1733.482 3338.115 97 .70966 .1272410 .07946438

43 .04213 1606.901 2910.525 98 .72191 .08041340 .05161690

44 .04542 1487.977 2537.287 99 .73401 .04972319 .03285764

45 .04896 1376.228 2211.402 100 .74591 .03003366 .02046009

46 .05277 1271.256 1926.905 101 .75777 .01768727 .01244644

47 .05683 1172.720 1678.489 102 .76952 .01013293 .007377594

48 .06118 1080.315 1461.642 103 .78124 .005633690 .004251314

49 .06582 993.7316 1272.366 104 .79394 .003027294 .002382384

50 .07080 912.6645 1107.209 105 .80629 .001564223 .001283233

51 .07612 836.8151 963.1043 106 .82267 .0007700550 .0006730242

52 .08176 765.9293 837.3499 107 .84298 .0003515239 .0003361759

53 .08773 699.7817 727.6339 108 .87630 .0001390146 .0001616231

54 .09403 638.1527 631.9286 109 .93706 .00003409974 .00007278003
63

Table C (14.6)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 14.6 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01180 42094.10 1000000 55 .09889 511.9853 498.2360

 1 .00351 34677.62 864432.8 56 .10585 464.5196 431.4005

 2 .00325 31937.15 753756.1 57 .11320 420.5615 373.2625

 3 .00320 29661.91 657408.9 58 .12091 379.9268 322.6924

 4 .00327 27672.86 573440.8 59 .12894 342.4505 278.7108

 5 .00342 25880.33 500232.8 60 .13728 307.9759 240.4789

6 .00363 24233.17 436384.1 61 .14598 276.3409 207.2734

 7 .00390 22699.56 380696.5 62 .15510 247.3725 178.4650

 8 .00422 21257.03 332118.6 63 .16468 220.8943 153.4889

 9 .00462 19887.46 289748.1 64 .17471 196.7388 131.8449

10 .00511 18572.69 252790.8 65 .18520 174.7483 113.1021

11 .00568 17300.45 220549.6 66 .19622 154.7691 96.88960

12 .00634 16064.10 192420.5 67 .20786 136.6494 82.88349

13 .00704 14863.65 167870.5 68 .22010 120.2449 70.78943

14 .00772 13707.82 146436.3 69 .23294 105.4252 60.35168

15 .00835 12609.44 127720.8 70 .24629 92.07297 51.34680

16 .00890 11580.59 111379.2 71 .26008 80.08239 43.58333

17 .00938 10629.53 97114.59 72 .27426 69.35496 36.89831

18 .00980 9759.287 84666.52 73 .28880 59.79687 31.15043

19 .01020 8967.929 73808.71 74 .30379 51.31577 26.22149

20 .01062 8249.629 64340.65 75 .31933 43.81924 22.00609

21 .01107 7597.406 56085.37 76 .33553 37.21709 18.41026

22 .01153 7005.099 48886.74 77 .35241 31.42396 15.34909

23 .01202 6467.114 42610.71 78 .36997 26.36116 12.74804

24 .01256 5977.639 37139.58 79 .38811 21.95737 10.54119

25 .01317 5531.078 32370.56 80 .40663 18.14871 8.671694

26 .01385 5122.453 28213.30 81 .42535 14.87734 7.092022

27 .01463 4747.240 24589.92 82 .44416 12.08932 5.762462

28 .01547 4401.656 21430.97 83 .46303 9.733198 4.649345

29 .01639 4082.811 18677.03 84 .48215 7.759020 3.724078

30 .01738 3788.250 16275.96 85 .50166 6.118732 2.960225

31 .01845 3515.969 14182.51 86 .52137 4.768193 2.332427

32 .01958 3264.158 12357.40 87 .54094 3.668193 1.818957

33 .02082 3031.048 10766.47 88 .56033 2.783226 1.402734

34 .02216 2815.031 9379.567 89 .57952 2.080563 1.068713

35 .02362 2614.621 8170.787 90 .59848 1.530445 .8035389

36 .02520 2428.460 7117.100 91 .61681 1.106482 .5950429

37 .02691 2255.401 6198.693 92 .63403 .7856723 .4330903

38 .02878 2094.330 5398.329 93 .65013 .5477441 .3095732

39 .03081 1944.224 4700.797 94 .66532 .3748244 .2173040

40 .03305 1804.158 4092.991 95 .67995 .2516021 .1498164

41 .03552 1673.241 3563.419 96 .69389 .1655211 .1013042

42 .03822 1550.680 3101.990 97 .70691 .1066645 .06707937

43 .04118 1435.804 2699.926 98 .71924 .06731285 .04349605

44 .04441 1328.032 2349.586 99 .73142 .04156272 .02763985

45 .04789 1226.903 2044.236 100 .74339 .02506849 .01718099

46 .05164 1132.041 1778.136 101 .75534 .01474200 .01043343

47 .05564 1043.117 1546.196 102 .76717 .008433533 .006173597

48 .05991 959.8418 1344.090 103 .77898 .004682239 .003551306

49 .06448 881.9206 1167.995 104 .79178 .002512553 .001986635

50 .06939 809.0636 1014.612 105 .80422 .001296535 .001068202

51 .07463 740.9884 881.0186 106 .82072 .0006375018 .0005592678

52 .08019 677.4540 764.6454 107 .84120 .0002907091 .0002788670

53 .08608 618.2468 663.2962 108 .87485 .0001148737 .0001338367

54 .09230 563.1590 575.0478 109 .93630 .00002816506 .00006016246
64

Table C (14.8)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 14.8 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01173 40410.46 1000000 55 .09713 451.5184 452.6736

 1 .00344 33061.64 862926.8 56 .10400 409.1884 391.2672

 2 .00317 30384.52 751132.1 57 .11127 370.0401 337.9480

 3 .00312 28171.14 653979.0 58 .11889 333.9008 291.6534

 4 .00319 26242.53 569455.1 59 .12683 300.6165 251.4634

 5 .00333 24509.10 495890.6 60 .13509 270.0407 216.5912

 6 .00353 22919.82 431842.5 61 .14369 242.0226 186.3589

 7 .00380 21442.92 376078.1 62 .15272 216.4022 160.1778

 8 .00411 20056.00 327517.9 63 .16221 193.0171 137.5210

 9 .00450 18741.04 285236.6 64 .17215 171.7132 117.9228

10 .00498 17480.06 248421.2 65 .18255 152.3458 100.9830

11 .00555 16260.86 216359.7 66 .19348 134.7745 86.35695

12 .00620 15076.88 188436.1 67 .20503 118.8606 73.74471

13 .00689 13928.05 164108.0 68 .21719 104.4730 62.87442

14 .00756 12822.85 142904.9 69 .22994 91.49314 53.51034

15 .00818 11773.70 124423.6 70 .24321 79.81451 45.44692

16 .00872 10792.29 108314.8 71 .25692 69.34118 38.50829

17 .00919 9886.531 94278.12 72 .27103 59.98401 32.54490

18 .00960 9059.236 82050.42 73 .28550 51.65831 27.42731

19 .01000 8308.392 71403.50 74 .30043 44.28097 23.04726

20 .01041 7628.234 62135.54 75 .31591 37.76911 19.30845

21 .01084 7011.894 54068.82 76 .33205 32.04206 16.12529

22 .01129 6453.322 47046.91 77 .34889 27.02370 13.42062

23 .01176 5947.033 40935.63 78 .36642 22.64398 11.12695

24 .01229 5487.351 35617.42 79 .38453 18.83952 9.184710

25 .01288 5068.831 30989.78 80 .40303 15.55367 7.542621

26 .01354 4686.631 26962.79 81 .42174 12.73520 6.157879

27 .01430 4336.367 23459.07 82 .44055 10.33646 4.994729

28 .01512 4014.372 20409.77 83 .45943 8.312117 4.022891

29 .01602 3717.845 17756.08 84 .47857 6.618292 3.216682

30 .01699 3444.406 15446.44 85 .49811 5.212902 2.552447

31 .01802 3192.114 13436.24 86 .51786 4.057377 2.007626

32 .01913 2959.218 11686.77 87 .53747 3.117529 1.562931

33 .02034 2744.008 10164.44 88 .55692 2.362471 1.203193

34 .02165 2544.938 8839.661 89 .57617 1.763806 .9150906

35 .02307 2360.578 7687.045 90 .59521 1.295775 .6868352

36 .02462 2189.624 6684.075 91 .61362 .9355941 .5077345

37 .02629 2030.976 5811.405 92 .63092 .6634436 .3689008

38 .02812 1883.568 5052.230 93 .64710 .4619020 .2632311

39 .03011 1746.424 4391.753 94 .66236 .3156468 .1844524

40 .03230 1618.661 3817.244 95 .67707 .2115836 .1269459

41 .03471 1499.430 3317.560 96 .69109 .1389978 .08568984

42 .03737 1387.981 2882.936 97 .70419 .08944472 .05664137

43 .04027 1283.674 2504.893 98 .71659 .05636507 .03666379

44 .04345 1185.958 2176.063 99 .72885 .03475297 .02325765

45 .04687 1094.396 1889.965 100 .74090 .02093107 .01443182

46 .05055 1008.628 1641.083 101 .75292 .01229124 .008748689

47 .05448 928.3411 1424.534 102 .76484 .007021470 .005167693

48 .05869 853.2584 1236.174 103 .77673 .003892769 .002967490

49 .06319 783.1006 1072.345 104 .78962 .002086030 .001657151

50 .06802 717.5926 929.9006 105 .80215 .001075016 .0008894874

51 .07319 656.4674 806.0543 106 .81878 .0005279417 .0004648889

52 .07868 599.4972 698.3643 107 .83944 .0002404957 .0002314031

53 .08449 546.4793 604.7448 108 .87341 .00009495673 .0001108639

54 .09063 497.2175 523.3731 109 .93554 .00002327103 .00004974886
65

Table C (15.0)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 15.0 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01166 38835.62 1000000 55 .09542 398.3796 411.3465

 1 .00338 31551.50 861426.1 56 .10222 360.6143 354.9279

 2 .00310 28934.79 748521.7 57 .10940 325.7354 306.0276

 3 .00305 26780.35 650572.9 58 .11693 293.5816 263.6464

 4 .00311 24909.25 565504.0 59 .12479 264.0088 226.9205

 5 .00325 23232.04 491593.4 60 .13295 236.8804 195.1118

 6 .00344 21697.73 427355.8 61 .14147 212.0562 167.5857

 7 .00370 20274.66 371523.5 62 .15041 189.3884 143.7915

 8 .00401 18940.50 322988.8 63 .15981 168.7273 123.2378

 9 .00439 17677.31 280802.9 64 .16965 149.9315 105.4914

10 .00486 16467.26 244134.4 65 .17997 132.8683 90.18022

11 .00542 15298.29 212256.4 66 .19080 117.4091 76.98471

12 .00606 14163.88 184540.9 67 .20226 103.4276 65.62693

13 .00674 13063.88 160436.2 68 .21434 90.80454 55.85593

14 .00741 12006.54 139464.5 69 .22701 79.43214 47.45446

15 .00802 11003.90 121217.0 70 .24020 69.21385 40.23349

16 .00855 10067.25 105339.8 71 .25383 60.06268 34.03154

17 .00901 9204.175 91529.21 72 .26787 51.89801 28.71140

18 .00941 8417.281 79519.51 73 .28227 44.64341 24.15454

19 .00980 7704.487 69080.65 74 .29713 38.22409 20.26184

20 .01020 7060.086 60009.64 75 .31255 32.56571 16.94537

21 .01062 6477.326 52128.10 76 .32864 27.59618 14.12717

22 .01105 5950.266 45279.35 77 .34543 23.24758 11.73720

23 .01152 5473.531 39329.16 78 .36293 19.45758 9.714312

24 .01203 5041.579 34160.14 79 .38101 16.16986 8.004703

25 .01261 4649.108 29670.14 80 .39949 13.33416 6.562150

26 .01325 4291.416 25769.75 81 .41819 10.90513 5.348094

27 .01398 3964.250 22382.06 82 .43700 8.840675 4.330358

28 .01479 3664.058 19438.89 83 .45589 7.100852 3.481723

29 .01566 3388.124 16882.02 84 .47504 5.647121 2.779125

30 .01661 3134.145 14660.53 85 .49460 4.442619 2.201409

31 .01762 2900.239 12730.43 86 .51439 3.453646 1.728506

32 .01870 2684.711 11053.61 87 .53405 2.650388 1.343297

33 .01989 2485.913 9597.037 88 .55355 2.005972 1.032314

34 .02116 2302.356 8331.692 89 .57287 1.495756 .7837623

35 .02255 2132.664 7232.710 90 .59197 1.097443 .5872417

36 .02406 1975.588 6278.083 91 .61046 .7913538 .4333562

37 .02569 1830.072 5448.926 92 .62784 .5604113 .3143128

38 .02748 1695.095 4728.865 93 .64409 .3896390 .2238894

39 .02943 1569.727 4103.513 94 .65944 .2658983 .1566119

40 .03158 1453.124 3560.507 95 .67423 .1779879 .1075977

41 .03394 1344.481 3089.048 96 .68832 .1167625 .07250332

42 .03655 1243.084 2679.693 97 .70149 .07502937 .04784168

43 .03940 1148.326 2324.252 98 .71397 .04721328 .03091391

44 .04252 1059.685 2015.624 99 .72630 .02906848 .01957612

45 .04588 976.7442 1747.576 100 .73843 .01748226 .01212623

46 .04950 899.1610 1514.805 101 .75053 .01025129 .007338238

47 .05337 826.6384 1312.632 102 .76253 .005847768 .004327027

48 .05751 758.9113 1137.087 103 .77450 .003237484 .002480425

49 .06194 695.7146 984.6751 104 .78749 .001732488 .001382748

50 .06670 636.7881 852.3911 105 .80010 .0008916403 .0007409089

51 .07180 581.8794 737.5827 106 .81686 .0004373560 .0003865612

52 .07721 530.7730 637.9293 107 .83768 .0001990217 .0001920801

53 .08294 483.2771 551.4507 108 .87197 .00007851913 .00009186439

54 .08900 439.2067 476.4200 109 .93478 .00001923379 .00004115137
66

Table C (15.2)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 15.2 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01159 37360.73 1000000 55 .09377 351.6582 373.8546

 1 .00332 30138.56 859930.6 56 .10048 317.9518 322.0182

 2 .00304 27579.52 745925.0 57 .10758 286.8644 277.1700

 3 .00298 25481.27 647190.3 58 .11503 258.2454 238.3706

 4 .00303 23664.97 561587.1 59 .12280 231.9601 204.8094

 5 .00317 22041.24 487340.9 60 .13088 207.8811 175.7945

 6 .00336 20559.21 422923.5 61 .13931 185.8784 150.7315

 7 .00361 19187.28 367031.9 62 .14816 165.8155 129.1058

 8 .00391 17903.20 318530.0 63 .15747 147.5545 110.4592

 9 .00428 16689.13 276445.7 64 .16722 130.9655 94.38871

10 .00475 15527.38 239929.0 65 .17745 115.9269 80.54893

11 .00530 14406.01 208237.9 66 .18820 102.3212 68.64332

12 .00593 13318.54 180732.8 67 .19957 90.03310 58.41458

13 .00660 12264.78 156852.7 68 .21156 78.95429 49.63109

14 .00726 11252.72 136112.8 69 .22414 68.98690 42.09272

15 .00787 10294.04 118098.4 70 .23725 60.04331 35.62567

16 .00839 9399.660 102451.5 71 .25081 52.04472 30.08169

17 .00884 8576.837 88865.02 72 .26478 44.91822 25.33497

18 .00924 7827.982 77070.86 73 .27911 38.59483 21.27699

19 .00961 7150.951 66837.20 74 .29390 33.00730 17.81704

20 .01000 6540.098 57959.98 75 .30926 28.08896 14.87487

21 .01041 5988.789 50260.23 76 .32530 23.77536 12.37948

22 .01083 5491.189 43581.09 77 .34204 20.00595 10.26732

23 .01128 5042.031 37788.35 78 .35950 16.72522 8.483014

24 .01178 4635.907 32764.86 79 .37755 13.88316 6.977965

25 .01234 4267.656 28408.85 80 .39601 11.43518 5.710512

26 .01296 3932.709 24631.42 81 .41470 9.341134 4.645937

27 .01368 3626.943 21356.24 82 .43350 7.563832 3.755290

28 .01447 3346.918 18515.76 83 .45240 6.068081 3.014111

29 .01532 3090.001 16052.40 84 .47156 4.820029 2.401698

30 .01625 2853.963 13915.88 85 .49115 3.787385 1.899138

31 .01723 2636.980 12062.83 86 .51097 2.940700 1.488579

32 .01829 2437.412 10455.76 87 .53068 2.253971 1.154831

33 .01945 2253.672 9062.210 88 .55023 1.703817 .8859382

34 .02069 2084.324 7853.722 89 .56961 1.268850 .6714621

35 .02205 1928.048 6805.950 90 .58878 .9297660 .5022262

36 .02352 1783.645 5897.393 91 .60734 .6695662 .3699754

37 .02512 1650.101 5109.628 92 .62480 .4735320 .2678769

38 .02687 1526.442 4426.705 93 .64112 .3287871 .1904812

39 .02878 1411.777 3834.643 94 .65654 .2240628 .1330114

40 .03088 1305.305 3321.439 95 .67140 .1497751 .09122469

41 .03320 1206.259 2876.634 96 .68558 .09811602 .06136385

42 .03576 1113.961 2491.095 97 .69882 .06295772 .04042094

43 .03856 1027.836 2156.919 98 .71137 .03956032 .02607350

44 .04162 947.3879 1867.263 99 .72377 .02432173 .01648228

45 .04493 872.2211 1616.133 100 .73598 .01460649 .01019206

46 .04849 802.0092 1398.439 101 .74816 .008552713 .006157058

47 .05230 736.4696 1209.693 102 .76023 .004871866 .003624235

48 .05638 675.3497 1046.095 103 .77229 .002693395 .002073950

49 .06074 618.3981 904.3065 104 .78536 .001439341 .001154145

50 .06543 565.3685 781.4604 105 .79806 .0007397899 .0006173447

51 .07046 516.0226 675.0316 106 .81495 .0003624333 .0003215337

52 .07579 470.1569 582.8158 107 .83594 .0001647546 .0001594909

53 .08145 427.5902 502.9338 108 .87054 .00006494852 .00007614584

54 .08743 388.1477 433.7500 109 .93403 .00001590225 .00003405091
67

Table C (15.4)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 15.4 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01153 35977.79 1000000 55 .09217 310.5596 339.8361

 1 .00326 28814.98 858440.2 56 .09880 280.4639 292.2092

 2 .00298 26311.04 743341.7 57 .10582 252.7449 251.0767

 3 .00291 24266.43 643831.2 58 .11319 227.2621 215.5558

 4 .00296 22502.37 557704.0 59 .12087 203.8899 184.8858

 5 .00309 20929.59 483132.5 60 .12886 182.5096 158.4183

 6 .00327 19497.31 418544.7 61 .13720 163.0005 135.5973

 7 .00352 18174.02 362602.3 62 .14597 145.2365 115.9416

 8 .00381 16937.52 314140.3 63 .15519 129.0909 99.02436

 9 .00418 15770.07 272163.5 64 .16486 114.4444 84.47087

10 .00464 14654.16 235803.0 65 .17499 101.1854 71.96036

11 .00518 13577.92 204302.3 66 .18565 89.20668 61.21792

12 .00580 12534.96 177009.7 67 .19694 78.40322 52.00537

13 .00647 11525.01 153355.3 68 .20884 68.67643 44.10902

14 .00712 10555.83 132847.1 69 .22135 59.93749 37.34455

15 .00772 9638.744 115065.2 70 .23437 52.10696 31.55222

16 .00824 8784.306 99647.18 71 .24786 45.11346 26.59597

17 .00868 7999.470 86282.80 72 .26175 38.89107 22.36046

18 .00906 7286.457 74701.66 73 .27601 33.37757 18.74636

19 .00943 6643.067 64670.32 74 .29074 28.51247 15.67073

20 .00981 6063.716 55983.71 75 .30603 24.23602 13.06031

21 .01021 5541.884 48462.36 76 .32201 20.49059 10.85049

22 .01062 5071.846 41949.31 77 .33871 17.22217 8.983608

23 .01106 4648.441 36310.43 78 .35612 14.38140 7.409527

24 .01154 4266.392 31428.84 79 .37415 11.92382 6.084372

25 .01209 3920.676 27203.23 80 .39259 9.809900 4.970598

26 .01269 3606.855 23545.23 81 .41126 8.004081 4.036952

27 .01339 3320.931 20379.10 82 .43006 6.473520 3.257395

28 .01416 3059.573 17637.96 83 .44895 5.187209 2.609954

29 .01500 2820.230 15264.88 84 .46812 4.115409 2.076054

30 .01590 2600.743 13210.24 85 .48774 3.229833 1.638791

31 .01686 2399.347 11431.31 86 .50759 2.504744 1.282288

32 .01790 2214.456 9891.203 87 .52734 1.917462 .9930675

33 .01902 2044.540 8558.038 88 .54694 1.447639 .7605196

34 .02024 1888.217 7403.930 89 .56638 1.076711 .5754070

35 .02157 1744.219 6405.045 90 .58562 .7879604 .4296350

36 .02301 1611.394 5540.388 91 .60425 .5667027 .3159511

37 .02457 1488.773 4791.992 92 .62178 .4002497 .2283647

38 .02629 1375.423 4144.328 93 .63818 .2775278 .1621035

39 .02816 1270.495 3583.810 94 .65367 .1888703 .1129993

40 .03022 1173.224 3098.797 95 .66861 .1260748 .07736528

41 .03249 1082.882 2679.156 96 .68285 .08247389 .05195088

42 .03500 998.8260 2316.063 97 .69617 .05284540 .03416122

43 .03775 920.5093 2001.892 98 .70879 .03315861 .02199749

44 .04076 847.4621 1730.051 99 .72126 .02035673 .01388154

45 .04401 779.3086 1494.780 100 .73354 .01220776 .008568980

46 .04752 715.7383 1291.190 101 .74580 .007137916 .005167577

47 .05126 656.4824 1114.984 102 .75795 .004060159 .003036524

48 .05528 601.3005 962.5233 103 .77009 .002241483 .001734624

49 .05958 549.9542 830.6202 104 .78325 .001196190 .0009636387

50 .06420 502.2106 716.5401 105 .79604 .0006140030 .0005145506

51 .06915 457.8452 617.8803 106 .81305 .0003004446 .0002675307

52 .07442 416.6654 532.5473 107 .83420 .0001364326 .0001324737

53 .08000 378.5003 458.7587 108 .86912 .00005374110 .00006313738

54 .08591 343.1853 394.9659 109 .93328 .00001315212 .00002818485
68

Table C (15.6)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 15.6 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01147 34679.54 1000000 55 .09061 274.3898 308.9642

 1 .00320 27573.67 856955.0 56 .09717 247.5074 265.2042

 2 .00292 25122.43 740771.8 57 .10410 222.7823 227.4788

 3 .00285 23129.06 640495.3 58 .11139 200.0834 194.9585

 4 .00289 21414.85 553854.5 59 .11899 179.2935 166.9299

 5 .00302 19890.65 478967.6 60 .12690 160.3023 142.7855

 6 .00320 18505.76 414218.7 61 .13516 142.9977 122.0049

 7 .00343 17228.74 358233.7 62 .14383 127.2636 104.1391

 8 .00372 16037.48 309818.6 63 .15297 112.9832 88.79008

 9 .00408 14914.34 267954.9 64 .16255 100.0470 75.60967

10 .00453 13841.95 231755.0 65 .17259 88.35301 64.30011

11 .00507 12808.56 200447.6 66 .18317 77.80305 54.60657

12 .00568 11807.82 173369.5 67 .19437 68.30156 46.30869

13 .00634 10839.41 149941.7 68 .20619 59.75888 39.20935

14 .00699 9910.862 129665.3 69 .21861 52.09442 33.13885

15 .00758 9033.159 112115.0 70 .23156 45.23614 27.95041

16 .00809 8216.498 96924.29 71 .24496 39.11941 23.51917

17 .00852 7467.540 83779.90 72 .25878 33.68465 19.73944

18 .00890 6788.325 72409.21 73 .27297 28.87575 16.52035

19 .00925 6176.602 62577.26 74 .28763 24.63831 13.78604

20 .00962 5626.853 54078.06 75 .30287 20.91878 11.46969

21 .01001 5132.672 46731.75 76 .31879 17.66565 9.512519

22 .01041 4688.439 40381.30 77 .33544 14.83077 7.862213

23 .01084 4289.102 34892.71 78 .35281 12.37018 6.473401

24 .01131 3929.511 30149.48 79 .37080 10.24441 5.306470

25 .01184 3604.778 26050.72 80 .38922 8.418399 4.327595

26 .01243 3310.591 22508.69 81 .40788 6.860659 3.508646

27 .01312 3043.077 19448.24 82 .42667 5.542181 2.826209

28 .01387 2799.010 16803.19 83 .44556 4.435646 2.260553

29 .01469 2575.918 14517.26 84 .46474 3.514928 1.795017

30 .01557 2371.712 12541.52 85 .48437 2.755246 1.414495

31 .01651 2184.682 10833.86 86 .50426 2.134102 1.104871

32 .01752 2013.298 9358.027 87 .52405 1.631713 .8541863

33 .01862 1856.081 8082.717 88 .54370 1.230372 .6530286

34 .01981 1711.705 6980.611 89 .56319 .9139576 .4932248

35 .02111 1578.949 6028.389 90 .58249 .6679955 .3676355

36 .02252 1456.711 5205.558 91 .60120 .4797949 .2698892

37 .02405 1344.061 4494.601 92 .61880 .3384163 .1947344

38 .02573 1240.108 3880.406 93 .63527 .2343349 .1379921

39 .02756 1144.040 3349.778 94 .65083 .1592563 .09602523

40 .02957 1055.131 2891.426 95 .66584 .1061589 .06563019

41 .03181 972.6885 2495.543 96 .68016 .06934780 .04399451

42 .03427 896.1012 2153.601 97 .69355 .04437164 .02887932

43 .03697 824.8511 1858.247 98 .70623 .02780182 .01856413

44 .03993 758.4929 1603.134 99 .71878 .01704364 .01169465

45 .04313 696.6698 1382.726 100 .73113 .01020628 .007206536

46 .04658 639.0868 1192.332 101 .74346 .005959100 .004338428

47 .05026 585.4881 1027.835 102 .75569 .003384799 .002544897

48 .05422 535.6453 885.7559 103 .76790 .001866006 .001451265

49 .05845 489.3326 763.0505 104 .78116 .0009944414 .0008048290

50 .06301 446.3298 657.1118 105 .79403 .0005097714 .0004290081

51 .06790 406.4252 565.6542 106 .81116 .0002491402 .0002226686

52 .07309 369.4373 486.6905 107 .83247 .0001130164 .0001100685

53 .07860 335.2047 418.5304 108 .86770 .00004448226 .00005236823

54 .08443 303.5725 359.7082 109 .93253 .00001088118 .00002333700
69

Table C (15.8)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 15.8 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01141 33459.42 1000000 55 .08910 242.5425 280.9430

 1 .00315 26408.21 855475.0 56 .09558 218.5211 240.7353

 2 .00286 24007.40 738215.2 57 .10244 196.4580 206.1340

 3 .00279 22063.03 637182.4 58 .10965 176.2312 176.3600

 4 .00283 20396.43 550038.1 59 .11717 157.7315 150.7444

 5 .00295 18918.57 474845.7 60 .12499 140.8561 128.7183

 6 .00312 17578.85 409944.7 61 .13316 125.5014 109.7952

 7 .00335 16345.90 353925.0 62 .14176 111.5601 93.55537

 8 .00363 15197.70 305563.6 63 .15080 98.92488 79.62854

 9 .00399 14116.70 263818.5 64 .16030 87.49535 67.69100

10 .00443 13085.66 227783.3 65 .17026 77.17798 57.46647

11 .00496 12092.97 196672.2 66 .18074 67.88318 48.71885

12 .00557 11132.31 169810.3 67 .19186 59.52389 41.24430

13 .00622 10203.32 146609.8 68 .20359 52.01864 34.86104

14 .00686 9313.310 126565.0 69 .21593 45.29430 29.41287

15 .00744 8472.924 109245.3 70 .22880 39.28556 24.76495

16 .00794 7692.017 94280.31 71 .24213 33.93393 20.80274

17 .00837 6976.968 81353.73 72 .25588 29.18556 17.42941

18 .00874 6329.647 70190.89 73 .27000 24.98987 14.56184

19 .00909 5747.757 60555.38 74 .28459 21.29794 12.13070

20 .00945 5225.845 52240.42 75 .29976 18.06178 10.07505

21 .00983 4757.618 45065.77 76 .31563 15.23535 8.341428

22 .01022 4337.564 38874.46 77 .33222 12.77572 6.882385

23 .01063 3960.735 33532.67 78 .34956 10.64378 5.656867

24 .01109 3622.108 28924.27 79 .36751 8.804455 4.629120

25 .01161 3316.926 24948.91 80 .38590 7.226651 3.768674

26 .01219 3041.002 21519.46 81 .40455 5.882500 3.050217

27 .01285 2790.582 18561.40 82 .42333 4.746373 2.452702

28 .01358 2562.542 16009.26 83 .44222 3.794200 1.958414

29 .01439 2354.489 13807.45 84 .46141 3.003029 1.552414

30 .01525 2164.399 11907.71 85 .48106 2.351146 1.221208

31 .01617 1990.620 10268.59 86 .50097 1.818886 .9522457

32 .01715 1831.670 8854.440 87 .52080 1.388990 .7349190

33 .01823 1686.129 7634.550 88 .54049 1.046045 .5608779

34 .01939 1552.716 6582.165 89 .56004 .7760524 .4228929

35 .02067 1430.262 5674.478 90 .57940 .5664747 .3146677

36 .02204 1317.710 4891.490 91 .59817 .4063439 .2306054

37 .02354 1214.168 4216.133 92 .61584 .2862263 .1661024

38 .02519 1118.784 3633.704 93 .63238 .1979273 .1174997

39 .02698 1030.786 3131.394 94 .64801 .1343284 .08162387

40 .02896 949.4804 2698.255 95 .66309 .08941767 .05569097

41 .03115 874.2097 2324.798 96 .67749 .05832947 .03726738

42 .03356 804.3943 2002.787 97 .69094 .03726861 .02442118

43 .03622 739.5429 1725.132 98 .70369 .02331793 .01567125

44 .03913 679.2334 1485.723 99 .71631 .01427438 .009855199

45 .04227 623.1273 1279.245 100 .72873 .008535708 .006062532

46 .04567 570.9443 1101.194 101 .74114 .004976581 .003643419

47 .04930 522.4413 947.6312 102 .75344 .002822697 .002133518

48 .05319 477.4016 815.2283 103 .76574 .001553935 .001214569

49 .05736 435.6111 701.0802 104 .77907 .0008269905 .0006724007

50 .06186 396.8620 602.7025 105 .79203 .0004233726 .0003577992

51 .06668 360.9548 517.9216 106 .80928 .0002066644 .0001853882

52 .07180 327.7184 444.8516 107 .83075 .00009364998 .00009148195

53 .07724 297.0007 381.8902 108 .86629 .00003683067 .00004344997

54 .08300 268.6560 327.6507 109 .93178 .000009005314 .00001932929
70

Table C (16.0)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 16.0 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01136 32311.43 1000000 55 .08764 214.4882 255.5051

 1 .00309 25312.75 854000.0 56 .09404 193.0149 218.5606

 2 .00280 22960.26 735671.8 57 .10082 173.3199 186.8238

 3 .00273 21062.76 633892.3 58 .10795 155.2891 159.5634

 4 .00277 19441.68 546254.6 59 .11539 138.8212 136.1523

 5 .00288 18008.07 470766.3 60 .12313 123.8204 116.0579

 6 .00305 16711.43 405722.2 61 .13122 110.1910 98.82526

 7 .00327 15520.50 349675.6 62 .13973 97.83375 84.06284

 8 .00355 14413.30 301374.3 63 .14870 86.65026 71.42573

 9 .00390 13372.39 259752.8 64 .15810 76.54835 60.61323

10 .00434 12380.68 223886.3 65 .16798 67.44241 51.36906

11 .00486 11426.67 192974.2 66 .17838 59.25063 43.47450

12 .00546 10504.10 166330.1 67 .18941 51.89374 36.74110

13 .00610 9612.552 143357.5 68 .20106 45.29773 31.00125

14 .00673 8759.106 123544.0 69 .21332 39.39623 26.11120

15 .00731 7954.104 106453.8 70 .22611 34.13007 21.94711

16 .00781 7207.060 91712.84 71 .23936 29.44631 18.40395

17 .00823 6524.083 79001.84 72 .25303 25.29630 15.39301

18 .00859 5906.881 68044.18 73 .26708 21.63445 12.83831

19 .00893 5353.115 58602.15 74 .28160 18.41678 10.67648

20 .00928 4857.397 50468.23 75 .29671 15.60029 8.851970

21 .00965 4413.550 43461.91 76 .31252 13.14383 7.316169

22 .01003 4016.167 37426.30 77 .32907 11.00912 6.026052

23 .01043 3660.403 32227.84 78 .34636 9.161359 4.944478

24 .01088 3341.359 27750.84 79 .36428 7.569391 4.039183

25 .01138 3054.407 23895.49 80 .38264 6.205643 3.282723

26 .01195 2795.481 20575.30 81 .40127 5.045441 2.652326

27 .01260 2560.943 17716.42 82 .42004 4.066149 2.129078

28 .01331 2347.768 15254.13 83 .43893 3.246558 1.697078

29 .01410 2153.640 13133.49 84 .45812 2.566501 1.342937

30 .01494 1976.601 11306.95 85 .47778 2.006953 1.054601

31 .01584 1815.050 9733.711 86 .49773 1.550722 .8209148

32 .01681 1667.559 8378.752 87 .51759 1.182748 .6324688

33 .01786 1532.756 7211.943 88 .53732 .8896138 .4818574

34 .01899 1409.412 6207.092 89 .55692 .6591637 .3626863

35 .02024 1296.403 5341.901 90 .57635 .4805348 .2694036

36 .02159 1192.717 4596.864 91 .59518 .3442463 .1970931

37 .02305 1097.499 3955.354 92 .61292 .2421616 .1417191

38 .02467 1009.936 3403.073 93 .62953 .1672292 .1000783

39 .02642 929.2905 2927.588 94 .64522 .1133384 .06940181

40 .02836 854.9022 2518.291 95 .66037 .07534050 .04727036

41 .03051 786.1470 2166.001 96 .67484 .04907745 .03157793

42 .03288 722.4751 1862.768 97 .68836 .03131266 .02065722

43 .03549 663.4206 1601.758 98 .70118 .01956349 .01323303

44 .03836 608.5837 1377.092 99 .71386 .01195891 .008307529

45 .04145 557.6431 1183.666 100 .72636 .007140883 .005101655

46 .04479 510.3329 1017.161 101 .73884 .004157403 .003060672

47 .04836 466.4222 873.8083 102 .75121 .002354706 .001789181

48 .05220 425.7052 750.4238 103 .76358 .001294476 .001016789

49 .05631 387.9794 644.2370 104 .77701 .0006879606 .0005619368

50 .06074 353.0487 552.8808 105 .79004 .0003517320 .0002985033

51 .06550 320.7253 474.2891 106 .80741 .0001714863 .0001543983

52 .07055 290.8478 406.6725 107 .82904 .00007762752 .00007605826

53 .07592 263.2731 348.5128 108 .86488 .00003050525 .00003606211

54 .08161 237.8642 298.4983 109 .93103 .000007455278 .00001601504
71

Table C (16.2)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 16.2 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01130 31230.14 1000000 55 .08622 189.7635 232.4085

 1 .00304 24281.98 852530.1 56 .09255 170.5608 198.4614

 2 .00275 21975.81 733141.6 57 .09925 152.9730 169.3512

 3 .00268 20123.21 630624.8 58 .10630 136.8940 144.3913

 4 .00271 18545.66 542503.5 59 .11366 122.2293 122.9942

 5 .00282 17154.34 466728.8 60 .12133 108.8901 104.6613

 6 .00298 15898.84 401550.3 61 .12933 96.78766 88.96752

 7 .00320 14747.97 345484.3 62 .13776 85.83068 75.54739

 8 .00347 13679.85 297249.5 63 .14664 75.92863 64.07992

 9 .00381 12677.12 255756.7 64 .15596 66.99703 54.28584

10 .00424 11722.85 220062.6 65 .16575 58.95751 45.92748

11 .00476 10805.63 189351.9 66 .17607 51.73541 38.80230

12 .00535 9919.266 162927.1 67 .18701 45.25854 32.73609

13 .00599 9063.293 140182.8 68 .19858 39.45969 27.57438

14 .00661 8244.576 120600.1 69 .21076 34.27864 23.18490

15 .00718 7473.146 103738.3 70 .22347 29.66179 19.45394

16 .00767 6758.197 89219.53 71 .23664 25.56122 16.28520

17 .00809 6105.576 76721.81 72 .25024 21.93301 13.59746

18 .00844 5516.835 65966.66 73 .26422 18.73606 11.32123

19 .00877 4989.600 56715.13 74 .27867 15.93084 9.398653

20 .00912 4518.550 48759.05 75 .29372 13.47883 7.779103

21 .00948 4097.619 41917.74 76 .30947 11.34325 6.418376

22 .00985 3721.506 36034.45 77 .32597 9.489962 5.277475

23 .01024 3385.470 30975.90 78 .34321 7.888007 4.322804

24 .01068 3084.731 26626.91 79 .36110 6.509712 3.525255

25 .01117 2814.788 22888.24 80 .37943 5.330621 2.860112

26 .01172 2571.694 19674.09 81 .39804 4.328893 2.306894

27 .01236 2351.922 16911.27 82 .41680 3.484531 1.848605

28 .01306 2152.545 14535.82 83 .43568 2.778849 1.470979

29 .01382 1971.319 12493.50 84 .45488 2.194126 1.162015

30 .01465 1806.352 10737.45 85 .47456 1.713691 .9109538

31 .01553 1656.094 9227.545 86 .49452 1.322512 .7078775

32 .01647 1519.166 7929.374 87 .51441 1.007448 .5444412

33 .01750 1394.248 6813.397 88 .53419 .7568149 .4140781

34 .01861 1280.156 5853.983 89 .55384 .5600571 .3111335

35 .01983 1175.812 5029.340 90 .57333 .4077611 .2307124

36 .02115 1080.247 4320.447 91 .59223 .2917304 .1684965

37 .02259 992.6412 3711.113 92 .61003 .2049453 .1209482

38 .02416 912.2186 3187.440 93 .62670 .1413369 .08526344

39 .02589 838.2759 2737.364 94 .64246 .09565851 .05902632

40 .02779 770.1845 2350.609 95 .65768 .06349965 .04013431

41 .02990 707.3517 2018.296 96 .67221 .04130608 .02676469

42 .03223 649.2561 1732.754 97 .68580 .02631692 .01747843

43 .03479 595.4561 1487.397 98 .69868 .01641880 .01117743

44 .03761 545.5729 1276.571 99 .71144 .01002226 .007004967

45 .04065 499.3020 1095.375 100 .72400 .005975909 .004294347

46 .04394 456.3909 939.6704 101 .73655 .003474188 .002571904

47 .04746 416.6207 805.8489 102 .74900 .001964942 .001500874

48 .05124 379.7961 690.8694 103 .76144 .001078688 .0008514762

49 .05529 345.7256 592.0888 104 .77495 .0005724898 .0004697654

50 .05966 314.2241 507.2529 105 .78806 .0002923091 .0002491120

51 .06435 285.1149 434.3982 106 .80555 .0001423425 .0001286292

52 .06934 258.2462 371.8275 107 .82734 .00006436729 .00006325510

53 .07464 233.4832 318.1028 108 .86348 .00002527440 .00002994002

54 .08026 210.6971 271.9834 109 .93029 .000006174056 .00001327336
72

Table C (16.4)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 16.4 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01125 30210.60 1000000 55 .08484 167.9632 211.4341

 1 .00300 23311.08 851065.3 56 .09110 150.7846 180.2405

 2 .00270 21049.36 730624.3 57 .09773 135.0727 153.5386

 3 .00262 19239.78 627379.8 58 .10470 120.7289 130.6844

 4 .00265 17703.90 538784.5 59 .11198 107.6652 111.1272

 5 .00276 16353.02 462732.9 60 .11957 95.79932 94.40070

 6 .00291 15136.82 397428.3 61 .12749 85.04902 80.10756

 7 .00313 14024.19 341350.4 62 .13584 75.33019 67.90701

 8 .00339 12993.33 293188.1 63 .14463 66.55972 57.50032

 9 .00373 12026.99 251828.8 64 .15387 58.66012 48.62818

10 .00415 11108.36 216310.5 65 .16358 51.55973 41.07024

11 .00466 10226.17 185803.7 66 .17381 45.19037 34.63899

12 .00525 9374.256 159599.3 67 .18467 39.48637 29.17344

13 .00588 8552.111 137083.6 68 .19616 34.38665 24.53125

14 .00650 7766.397 117731.3 69 .20825 29.83661 20.59076

15 .00706 7026.844 101096.6 70 .22089 25.78769 17.24757

16 .00755 6342.333 86798.11 71 .23399 22.19655 14.41341

17 .00796 5718.462 74511.33 72 .24751 19.02352 12.01391

18 .00830 5156.634 63955.98 73 .26141 16.23156 9.985585

19 .00863 4654.442 54891.96 74 .27580 13.78516 8.275582

20 .00896 4206.636 47110.55 75 .29078 11.64979 6.837787

21 .00932 3807.261 40430.95 76 .30648 9.792599 5.632023

22 .00967 3451.119 34696.61 77 .32292 8.183144 4.622943

23 .01006 3133.570 29774.63 78 .34012 6.793874 3.780168

24 .01048 2849.953 25550.32 79 .35797 5.600209 3.077437

25 .01096 2595.891 21925.08 80 .37628 4.580464 2.492499

26 .01150 2367.550 18813.80 81 .39486 3.715303 2.006932

27 .01212 2161.516 16144.00 82 .41360 2.987063 1.605470

28 .01281 1974.953 13852.48 83 .43248 2.379277 1.275316

29 .01356 1805.690 11885.72 84 .45168 1.876375 1.005718

30 .01436 1651.896 10197.54 85 .47137 1.463744 .7870710

31 .01522 1512.074 8748.503 86 .49136 1.128241 .6105607

32 .01615 1384.891 7504.808 87 .51128 .8583986 .4687862

33 .01716 1269.076 6437.505 88 .53110 .6440419 .3559257

34 .01824 1163.490 5521.518 89 .55080 .4760006 .2669789

35 .01944 1067.101 4735.558 90 .57034 .3461171 .1976306

36 .02073 978.9780 4061.084 91 .58930 .2473035 .1440878

37 .02214 898.3380 3482.336 92 .60717 .1735030 .1032498

38 .02368 824.4386 2985.806 93 .62390 .1194911 .07266170

39 .02537 756.6100 2559.796 94 .63973 .08076200 .05021594

40 .02724 694.2537 2194.352 95 .65501 .05353667 .03408512

41 .02931 636.8070 1880.893 96 .66961 .03477631 .02269157

42 .03160 583.7754 1612.015 97 .68327 .02212525 .01479305

43 .03412 534.7406 1381.377 98 .69621 .01378398 .009443876

44 .03689 489.3437 1183.541 99 .70903 .008401911 .005908371

45 .03988 447.2962 1013.806 100 .72166 .005002594 .003615863

46 .04313 408.3586 868.2011 101 .73428 .002904184 .002161835

47 .04659 372.3233 743.2785 102 .74680 .001640222 .001259405

48 .05031 339.0051 636.1317 103 .75932 .0008991625 .0007132582

49 .05431 308.2231 544.2408 104 .77291 .0004765546 .0003928334

50 .05862 279.8027 465.4595 105 .78610 .0002430042 .0002079578

51 .06324 253.5777 397.9226 106 .80370 .0001181900 .0001071947

52 .06817 229.4053 340.0206 107 .82564 .00005338948 .00005262382

53 .07340 207.1585 290.3917 108 .86208 .00002094732 .00002486521

54 .07895 186.7167 247.8634 109 .92955 .000005114679 .00001100460
73

Table C (16.6)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 16.6 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01120 29248.31 1000000 55 .08350 148.7326 192.3839

 1 .00295 22395.63 849605.5 56 .08968 133.3590 163.7195

 2 .00265 20176.59 728120.1 57 .09624 119.3178 139.2259

 3 .00257 18408.28 624157.0 58 .10314 106.5173 118.2989

 4 .00259 16912.32 535097.4 59 .11035 94.87571 100.4227

 5 .00270 15600.13 458777.9 60 .11786 84.31661 85.16105

 6 .00285 14421.50 393355.6 61 .12570 74.76402 72.14292

 7 .00306 13345.40 337272.8 62 .13397 66.14044 61.05050

 8 .00332 12350.11 289189.0 63 .14268 58.36955 51.60590

 9 .00365 11418.45 247967.8 64 .15184 51.38034 43.56839

10 .00407 10533.80 212628.7 65 .16146 45.10725 36.73374

11 .00457 9684.968 182327.9 66 .17160 39.48808 30.92841

12 .00515 8865.848 156345.0 67 .18238 34.46305 26.00366

13 .00578 8075.892 134058.1 68 .19379 29.97671 21.82835

14 .00639 7321.560 114935.4 69 .20580 25.97953 18.29060

15 .00695 6612.293 98526.44 70 .21836 22.42754 15.29460

16 .00742 5956.668 84446.41 71 .23138 19.28154 12.75943

17 .00783 5360.042 72368.18 72 .24483 16.50570 10.61704

18 .00817 4823.680 62009.88 73 .25867 14.06667 8.809412

19 .00848 4345.145 53130.38 74 .27298 11.93252 7.288302

20 .00881 3919.256 45520.48 75 .28790 10.07233 6.011707

21 .00916 3540.169 38999.32 76 .30353 8.456740 4.943119

22 .00951 3202.788 33410.62 77 .31992 7.058608 4.050510

23 .00988 2902.574 28621.89 78 .33708 5.853420 3.306410

24 .01029 2634.983 24518.99 79 .35489 4.819342 2.687133

25 .01076 2395.758 21003.99 80 .37317 3.937144 2.172648

26 .01129 2181.177 17992.51 81 .39173 3.189708 1.746391

27 .01190 1987.930 15412.78 82 .41045 2.561432 1.394651

28 .01257 1813.275 13202.36 83 .42932 2.037806 1.105950

29 .01330 1655.111 11308.47 84 .44852 1.605146 .8706597

30 .01409 1511.666 9685.644 85 .46823 1.250646 .6802060

31 .01493 1381.492 8295.089 86 .48823 .9628104 .5267564

32 .01584 1263.304 7103.647 87 .50819 .7316300 .4037479

33 .01683 1155.877 6082.943 88 .52804 .5482445 .3060195

34 .01789 1058.119 5208.457 89 .54779 .4046861 .2291507

35 .01906 969.0353 4459.398 90 .56738 .2938839 .1693374

36 .02033 887.7365 3817.697 91 .58641 .2097077 .1232481

37 .02170 813.4733 3268.019 92 .60433 .1469305 .08816510

38 .02322 745.5367 2797.241 93 .62113 .1010536 .06193948

39 .02487 683.2880 2394.022 94 .63702 .06820667 .04273247

40 .02670 626.1578 2048.724 95 .65237 .04515106 .02895580

41 .02874 573.6119 1753.055 96 .66703 .02928802 .01924375

42 .03099 525.1815 1499.876 97 .68075 .01860710 .01252384

43 .03347 480.4703 1283.077 98 .69376 .01157566 .007981498

44 .03619 439.1384 1097.434 99 .70664 .007045777 .004984898

45 .03914 400.9125 938.4346 100 .71934 .004189144 .003045474

46 .04233 365.5657 802.2765 101 .73203 .002428478 .001817691

47 .04575 332.9010 685.6615 102 .74462 .001369605 .001057103

48 .04942 302.7430 585.8139 103 .75721 .0007497569 .0005976584

49 .05335 274.9208 500.3319 104 .77088 .0003968238 .0003286012

50 .05760 249.2699 427.1726 105 .78415 .0002020810 .0001736562

51 .06217 225.6341 364.5646 106 .80187 .00009816742 .00008935996

52 .06703 203.8788 310.9822 107 .82396 .00004429826 .00004379317

53 .07220 183.8850 265.1362 108 .86070 .00001736667 .00002065715

54 .07768 165.5393 225.9184 109 .92882 .000004238448 .000009126556
74

Table C (16.8)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 16.8 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01115 283391.3 10000000 55 .08220 1317.611 1750.785

 1 .00291 215316.2 8481507 56 .08831 1179.978 1487.373

 2 .00261 193535.9 7256286 57 .09480 1054.451 1262.686

 3 .00252 176248.8 6209562 58 .10163 940.1775 1071.055

 4 .00254 161672.0 5314417 59 .10876 836.3973 907.6502

 5 .00264 148920.7 4548635 60 .11619 742.4022 768.3931

 6 .00279 137493.8 3893316 61 .12396 657.4894 649.8182

 7 .00299 127081.9 3332509 62 .13214 580.9455 548.9631

 8 .00324 117468.5 2852511 63 .14077 512.0697 463.2430

 9 .00357 108483.0 2441724 64 .14985 450.2114 390.4243

10 .00398 99960.46 2090158 65 .15939 394.7711 328.6141

11 .00448 91790.01 1789229 66 .16945 345.1812 276.2068

12 .00506 83911.22 1531626 67 .18015 300.8979 231.8286

13 .00568 76318.12 1311044 68 .19147 261.4177 194.2715

14 .00628 69073.41 1122106 69 .20341 226.2914 162.5069

15 .00683 62268.65 960259.0 70 .21588 195.1210 135.6556

16 .00730 55986.71 821622.8 71 .22883 167.5518 112.9761

17 .00770 50278.81 702901.8 72 .24221 143.2606 93.84567

18 .00803 45156.29 601261.8 73 .25597 121.9467 77.73446

19 .00835 40594.53 514282.0 74 .27022 103.3235 64.20203

20 .00867 36542.43 439866.6 75 .28507 87.11381 52.86593

21 .00901 32942.62 376207.0 76 .30065 73.05530 43.39452

22 .00935 29745.18 321743.8 77 .31698 60.90606 35.49761

23 .00971 26905.71 275156.4 78 .33409 50.44792 28.92690

24 .01011 24379.89 235309.6 79 .35186 41.48696 23.46875

25 .01057 22126.33 201230.9 80 .37011 33.85263 18.94288

26 .01108 20108.91 172083.8 81 .38864 27.39341 15.20036

27 .01168 18295.56 147158.4 82 .40735 21.97146 12.11807

28 .01234 16659.74 125837.9 83 .42621 17.45893 9.593102

29 .01306 15181.13 107601.8 84 .44541 13.73555 7.539245

30 .01383 13842.58 92002.52 85 .46512 10.68906 5.879976

31 .01465 12630.11 78658.93 86 .48515 8.218926 4.545699

32 .01554 11531.30 67245.62 87 .50513 6.237770 3.478218

33 .01651 10534.38 57484.68 88 .52502 4.668417 2.631791

34 .01755 9628.832 49136.38 89 .54481 3.441630 1.967339

35 .01870 8805.139 41997.75 90 .56446 2.496110 1.451332

36 .01994 8054.765 35892.77 91 .58354 1.778828 1.054508

37 .02129 7370.547 30672.26 92 .60153 1.244664 .7530465

38 .02277 6745.713 26208.78 93 .61839 .8548766 .5281391

39 .02440 6174.178 22392.40 94 .63433 .5762122 .3637429

40 .02619 5650.524 19129.86 95 .64975 .3809086 .2460525

41 .02819 5169.680 16341.04 96 .66448 .2467363 .1632442

42 .03040 4727.204 13957.09 97 .67826 .1565330 .1060574

43 .03284 4319.339 11919.23 98 .69133 .09724214 .06747513

44 .03552 3942.871 10177.23 99 .70427 .05910408 .04206989

45 .03842 3595.210 8687.821 100 .71704 .03509082 .02565817

46 .04157 3274.205 7414.582 101 .72979 .02031341 .01528785

47 .04493 2977.990 6325.983 102 .74246 .01144002 .008875632

48 .04855 2704.905 5395.524 103 .75512 .006253773 .005009460

49 .05243 2453.335 4600.318 104 .76887 .003305389 .002749557

50 .05662 2221.731 3920.927 105 .78221 .001681037 .001450573

51 .06113 2008.625 3340.532 106 .80004 .0008156316 .0007451573

52 .06593 1812.753 2844.673 107 .82228 .0003676696 .0003645584

53 .07103 1632.994 2421.149 108 .85931 .0001440272 .0001716670

54 .07645 1468.286 2059.491 109 .92808 .00003513464 .00007571450
75

Table C (17.0)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 17.0 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01110 274793.1 10000000 55 .08093 1167.765 1593.554

 1 .00286 207153.7 8467009 56 .08698 1044.504 1351.484

 2 .00256 185767.8 7231500 57 .09339 932.2439 1145.364

 3 .00247 168861.0 6177772 58 .10015 830.1924 969.8767

 4 .00249 154651.4 5278173 59 .10721 737.6441 820.5034

 5 .00258 142255.2 4509890 60 .11456 653.9422 693.4295

 6 .00273 131172.3 3853554 61 .12225 578.4374 585.4203

 7 .00293 121094.3 3292837 62 .13036 510.4730 493.7146

 8 .00317 111805.4 2813735 63 .13891 449.4056 415.9094

 9 .00350 103136.0 2404415 64 .14791 394.6393 349.9319

10 .00390 94922.52 2054702 65 .15736 345.6260 294.0288

11 .00439 87055.25 1755871 66 .16735 301.8480 246.7147

12 .00496 79474.23 1500501 67 .17796 262.8104 206.7210

13 .00558 72173.10 1282207 68 .18921 228.0562 172.9354

14 .00618 65212.68 1095548 69 .20106 197.1783 144.4121

15 .00672 58681.78 935929.5 70 .21346 169.8160 120.3445

16 .00719 52660.46 799436.9 71 .22633 145.6489 100.0535

17 .00758 47197.72 682752.6 72 .23963 124.3851 82.96919

18 .00791 42303.61 583027.9 73 .25333 105.7539 68.60775

19 .00821 37953.30 497833.4 74 .26751 89.49767 56.56728

20 .00853 34096.42 425070.1 75 .28230 75.36822 46.49963

21 .00886 30676.66 362930.5 76 .29781 63.13111 38.10355

22 .00919 27645.12 309858.7 77 .31409 52.57069 31.11621

23 .00955 24958.36 264539.3 78 .33115 43.49281 25.31316

24 .00994 22573.20 225843.3 79 .34888 35.72524 20.50178

25 .01039 20449.37 192805.4 80 .36710 29.11671 16.51979

26 .01089 18551.82 164596.9 81 .38561 23.53310 13.23333

27 .01147 16849.50 140515.3 82 .40430 18.85264 10.53188

28 .01212 15316.71 119951.8 83 .42315 14.96267 8.323165

29 .01282 13933.78 102393.4 84 .44234 11.75746 6.530017

30 .01358 12684.16 87399.55 85 .46206 9.138610 5.084157

31 .01438 11554.32 74595.81 86 .48211 7.018179 3.923747

32 .01525 10532.29 63663.04 87 .50211 5.319882 2.997189

33 .01620 9606.724 54329.10 88 .52204 3.976487 2.263944

34 .01722 8767.525 46359.69 89 .54187 2.927821 1.689470

35 .01834 8005.565 39556.73 90 .56157 2.120733 1.244214

36 .01956 7312.672 33748.79 91 .58071 1.509343 .9024747

37 .02088 6681.988 28790.82 92 .59875 1.054695 .6433748

38 .02234 6107.053 24559.08 93 .61567 .7234193 .4504510

39 .02393 5582.067 20947.05 94 .63168 .4869376 .3097068

40 .02570 5101.877 17864.50 95 .64715 .3214468 .2091419

41 .02766 4661.671 15234.07 96 .66194 .2079275 .1385185

42 .02983 4257.236 12989.37 97 .67579 .1317255 .08983970

43 .03223 3885.017 11073.84 98 .68892 .08171463 .05705949

44 .03487 3541.971 9439.232 99 .70192 .04959562 .03551505

45 .03773 3225.646 8044.054 100 .71475 .02940352 .02162339

46 .04083 2934.004 6853.427 101 .72758 .01699689 .01286180

47 .04414 2665.278 5837.221 102 .74031 .009558662 .007454377

48 .04771 2417.897 4970.141 103 .75303 .005217984 .004200103

49 .05154 2190.336 4230.385 104 .76687 .002754143 .002301382

50 .05567 1981.138 3599.464 105 .78029 .001398841 .001212056

51 .06012 1788.923 3061.411 106 .79822 .0006778915 .0006215670

52 .06486 1612.503 2602.528 107 .82061 .0003052589 .0003035736

53 .06990 1450.827 2211.269 108 .85794 .0001194847 .0001427056

54 .07525 1302.899 1877.746 109 .92735 .00002913425 .00006283332
76

Table C (17.2)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 17.2 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01106 266653.9 10000000 55 .07970 1035.403 1450.676

 1 .00282 199435.3 8452560 56 .08568 924.9734 1228.211

 2 .00252 178428.8 7206840 57 .09203 824.5425 1039.115

 3 .00243 161887.7 6146199 58 .09871 733.3739 878.4055

 4 .00244 148030.4 5242236 59 .10570 650.8133 741.8518

 5 .00253 135974.7 4471541 60 .11298 576.2517 625.8890

 6 .00267 125221.4 3814266 61 .12059 509.0897 527.4982

 7 .00287 115462.9 3253703 62 .12862 448.7226 444.1068

 8 .00311 106484.3 2775551 63 .13710 394.5603 373.4810

 9 .00342 98116.78 2367738 64 .14601 346.0569 313.6979

10 .00383 90198.39 2019907 65 .15539 302.7113 263.1335

11 .00431 82620.39 1723191 66 .16529 264.0514 220.4142

12 .00488 75323.35 1470061 67 .17582 229.6270 184.3688

13 .00548 68300.54 1254052 68 .18699 199.0233 153.9731

14 .00608 61610.94 1069663 69 .19877 171.8712 128.3580

15 .00662 55340.70 912256.3 70 .21109 147.8443 106.7834

16 .00708 49567.15 777886.4 71 .22388 126.6529 88.62737

17 .00747 44337.15 663213.9 72 .23711 108.0334 73.36871

18 .00779 39659.55 565376.6 73 .25073 91.74216 60.56552

19 .00809 35509.35 481937.5 74 .26485 77.54776 49.85123

20 .00839 31836.86 410795.4 75 .27957 65.22784 40.90894

21 .00872 28586.88 350144.0 76 .29502 54.57295 33.46512

22 .00904 25711.48 298431.9 77 .31125 45.39081 27.28173

23 .00939 23168.18 254348.9 78 .32826 37.50868 22.15592

24 .00977 20914.89 216773.0 79 .34595 30.77355 17.91403

25 .01021 18912.49 184746.1 80 .36413 25.05130 14.41001

26 .01070 17126.93 157447.6 81 .38262 20.22318 11.52358

27 .01127 15528.14 134182.6 82 .40129 16.18162 9.155510

28 .01190 14091.26 114350.5 83 .42012 12.82733 7.223094

29 .01259 12797.27 97445.34 84 .43931 10.06737 5.657275

30 .01333 11630.15 83034.14 85 .45904 7.815478 4.397139

31 .01413 10576.85 70748.98 86 .47910 5.994711 3.387744

32 .01498 9625.805 60276.97 87 .49913 4.538463 2.583342

33 .01590 8766.107 51351.69 88 .51909 3.388157 1.948013

34 .01690 7988.051 43744.25 89 .53896 2.491489 1.451225

35 .01801 7282.885 37261.39 90 .55871 1.802364 1.066934

36 .01920 6642.785 31736.23 91 .57790 1.281079 .7725664

37 .02049 6061.192 27027.72 92 .59601 .8939973 .5498232

38 .02192 5531.939 23015.77 93 .61298 .6123662 .3842951

39 .02349 5049.503 19597.23 94 .62904 .4116223 .2637705

40 .02522 4608.981 16684.80 95 .64458 .2713517 .1778176

41 .02715 4205.805 14203.79 96 .65943 .1752776 .1175709

42 .02928 3835.987 12090.23 97 .67334 .1108841 .07612347

43 .03164 3496.157 10289.71 98 .68652 .06868810 .04826545

44 .03424 3183.437 8755.877 99 .69959 .04162995 .02999019

45 .03706 2895.506 7448.970 100 .71248 .02464577 .01822841

46 .04011 2630.435 6335.593 101 .72537 .01422636 .01082393

47 .04337 2386.550 5386.962 102 .73817 .007989238 .006262574

48 .04689 2162.366 4578.938 103 .75097 .004355136 .003522571

49 .05067 1956.444 3890.757 104 .76488 .002295563 .001926845

50 .05475 1767.412 3304.839 105 .77837 .001164389 .001013069

51 .05914 1593.974 2806.030 106 .79642 .0005635927 .0005186358

52 .06382 1435.016 2381.356 107 .81895 .0002535234 .0002528697

53 .06880 1289.549 2019.895 108 .85657 .00009915605 .0001186675

54 .07408 1156.642 1712.310 109 .92662 .00002416637 .00005216020
77

Table C (17.4)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 17.4 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01101 258942.2 10000000 55 .07851 918.4329 1320.820

 1 .00278 192130.1 8438160 56 .08442 819.4641 1116.364

 2 .00248 171489.0 7182306 57 .09070 729.5842 942.8791

 3 .00238 155299.5 6114841 58 .09731 648.1099 795.6955

 4 .00239 141780.8 5206605 59 .10423 574.4336 670.8548

 5 .00248 130051.7 4433583 60 .11143 507.9916 565.0257

 6 .00262 119614.3 3775445 61 .11897 448.2303 475.3915

 7 .00281 110161.7 3215100 62 .12693 394.5934 399.5557

 8 .00304 101479.9 2737949 63 .13532 346.5394 335.4424

 9 .00335 93401.01 2331682 64 .14416 303.5685 281.2681

10 .00375 85764.49 1985759 65 .15346 265.2227 235.5291

11 .00423 78462.67 1691173 66 .16328 231.0715 196.9552

12 .00479 71436.62 1440289 67 .17373 200.7056 164.4655

13 .00539 64679.25 1226561 68 .18482 173.7481 137.1172

14 .00598 58247.77 1044432 69 .19652 149.8648 114.1115

15 .00652 52225.76 889220.8 70 .20876 128.7601 94.76976

16 .00697 46687.90 756952.1 71 .22148 110.1721 78.52237

17 .00736 41678.99 644266.2 72 .23464 93.86311 64.89271

18 .00767 37206.73 548288.4 73 .24819 79.61359 53.47737

19 .00796 33245.98 466575.1 74 .26224 67.21574 43.94201

20 .00826 29747.78 397023.2 75 .27689 56.47036 35.99829

21 .00858 26657.97 337828.7 76 .29228 47.19032 29.39785

22 .00890 23929.60 287444.9 77 .30845 39.20419 23.92515

23 .00924 21521.15 244567.5 78 .32542 32.35827 19.39689

24 .00961 19391.60 208081.5 79 .34307 26.51663 15.65651

25 .01004 17502.90 177036.7 80 .36121 21.56034 12.57261

26 .01052 15822.02 150620.3 81 .37967 17.38427 10.03710

27 .01108 14319.83 128145.4 82 .39832 13.89338 7.960911

28 .01170 12972.30 109019.5 83 .41714 11.00015 6.269934

29 .01237 11761.00 92744.25 84 .43633 8.622901 4.902375

30 .01310 10670.47 78893.66 85 .45606 6.685983 3.803899

31 .01388 9688.098 67106.58 86 .47613 5.122076 2.925693

32 .01471 8802.726 57076.31 87 .49618 3.873016 2.227203

33 .01562 8003.861 48542.12 88 .51617 2.887759 1.676598

34 .01660 7282.179 41280.46 89 .53608 2.120834 1.246900

35 .01768 6629.291 35102.83 90 .55588 1.532259 .9151531

36 .01885 6037.706 29846.80 91 .57512 1.087671 .6615332

37 .02012 5501.151 25375.31 92 .59329 .7580174 .4700006

38 .02152 5013.742 21571.84 93 .61031 .5185209 .3279440

39 .02306 4570.218 18336.47 94 .62644 .3480637 .2247091

40 .02476 4165.916 15584.81 95 .64203 .2291346 .1512268

41 .02665 3796.502 13244.76 96 .65695 .1478005 .09981901

42 .02875 3458.196 11254.71 97 .67091 .09336937 .06451957

43 .03108 3147.810 9562.296 98 .68415 .05775625 .04083841

44 .03364 2862.621 8123.035 99 .69728 .03495463 .02533210

45 .03641 2600.431 6898.814 100 .71023 .02066437 .01537094

46 .03941 2359.414 5857.671 101 .72319 .01191120 .009111626

47 .04263 2137.988 4972.114 102 .73605 .006679611 .005262879

48 .04610 1934.747 4219.116 103 .74892 .003636125 .002955220

49 .04983 1748.335 3578.907 104 .76291 .001913949 .001613750

50 .05385 1577.461 3034.772 105 .77647 .0009695420 .0008470087

51 .05819 1420.907 2572.336 106 .79462 .0004687152 .0004328835

52 .06281 1277.629 2179.311 107 .81730 .0002106233 .0002107002

53 .06773 1146.699 1845.368 108 .85520 .00008231230 .00009870962

54 .07295 1027.244 1561.695 109 .92589 .00002005201 .00004331381
78

Table C (17.6)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 17.6 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01097 251629.0 10000000 55 .07735 815.0194 1202.780

 1 .00274 185210.0 8423810 56 .08319 726.2908 1014.867

 2 .00244 164921.0 7157897 57 .08940 645.8258 855.6973

 3 .00234 149069.8 6083696 58 .09595 572.9897 720.8948

 4 .00235 135876.4 5171276 59 .10279 507.2194 606.7562

 5 .00243 124461.1 4396010 60 .10993 447.9928 510.1698

 6 .00256 114326.5 3737083 61 .11740 394.7989 428.5078

 7 .00275 105167.0 3177020 62 .12527 347.1261 359.5385

 8 .00298 96769.26 2700919 63 .13360 304.4775 301.3330

 9 .00329 88966.44 2296235 64 .14235 266.3956 252.2378

10 .00368 81599.33 1952245 65 .15157 232.4620 210.8604

11 .00415 74561.31 1659803 66 .16131 202.2840 176.0268

12 .00471 67794.00 1411168 67 .17169 175.4894 146.7394

13 .00531 61289.93 1199718 68 .18270 151.7363 122.1306

14 .00589 55104.62 1019838 69 .19432 130.7216 101.4665

15 .00642 49319.11 866804.6 70 .20649 112.1780 84.12480

16 .00687 44005.57 736615.5 71 .21913 95.86857 69.58385

17 .00725 39206.78 625890.8 72 .23222 81.57897 57.40791

18 .00756 34929.38 531744.5 73 .24569 69.11151 47.22877

19 .00785 31148.11 451727.2 74 .25967 58.27954 38.74158

20 .00814 27814.71 383735.0 75 .27426 48.90466 31.68400

21 .00845 24876.09 325966.4 76 .28959 40.81965 25.83060

22 .00876 22286.26 276880.0 77 .30571 33.87169 20.98622

23 .00909 20004.64 235177.9 78 .32262 27.92399 16.98527

24 .00946 17991.23 199752.4 79 .34023 22.85582 13.68662

25 .00987 16209.06 169661.2 80 .35834 18.56171 10.97205

26 .01034 14626.09 144099.9 81 .37677 14.94856 8.744420

27 .01089 13214.10 122389.5 82 .39540 11.93243 6.923829

28 .01150 11949.83 103945.6 83 .41420 9.436167 5.443865

29 .01216 10815.47 88277.39 84 .43338 7.387966 4.249244

30 .01288 9796.075 74966.18 85 .45311 5.721483 3.291508

31 .01364 8879.465 63657.44 86 .47320 4.377812 2.527292

32 .01445 8054.882 54050.62 87 .49327 3.306152 1.920645

33 .01534 7312.230 45890.66 88 .51329 2.462018 1.443369

34 .01630 6642.553 38959.27 89 .53323 1.805874 1.071619

35 .01736 6037.810 33072.67 90 .55308 1.303032 .7851697

36 .01851 5490.831 28072.80 91 .57238 .9237455 .5666073

37 .01976 4995.617 23826.49 92 .59059 .6429176 .4018738

38 .02113 4546.555 20220.72 93 .60767 .4391924 .2799315

39 .02264 4138.633 17158.76 94 .62385 .2944099 .1914844

40 .02431 3767.419 14559.03 95 .63951 .1935454 .1286478

41 .02617 3428.801 12351.96 96 .65448 .1246694 .08477107

42 .02824 3119.198 10478.20 97 .66850 .07864558 .05469992

43 .03053 2835.590 8887.416 98 .68180 .04857935 .03456407

44 .03305 2575.404 7536.894 99 .69499 .02935887 .02140365

45 .03578 2336.560 6390.124 100 .70800 .01733158 .01296516

46 .03874 2117.329 5416.523 101 .72102 .009975936 .007672452

47 .04192 1916.216 4589.840 102 .73395 .005586427 .004424075

48 .04533 1731.892 3888.111 103 .74688 .003036779 .002479988

49 .04901 1563.077 3292.520 104 .76094 .001596280 .001351938

50 .05298 1408.559 2787.179 105 .77458 .0008075567 .0007083849

51 .05726 1267.195 2358.453 106 .79284 .0003899338 .0003614208

52 .06183 1138.003 1994.709 107 .81566 .0001750382 .0001756175

53 .06669 1020.114 1686.181 108 .85384 .00006835157 .00008213404

54 .07185 912.7119 1424.551 109 .92517 .00001664341 .00003597915
79

Table C (17.8)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 17.8 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01093 244687.7 10000000 55 .07621 723.5514 1095.464

 1 .00271 178649.0 8409508 56 .08200 643.9760 922.7476

 2 .00240 158699.5 7133613 57 .08814 571.9148 776.7047

 3 .00230 143174.1 6052762 58 .09462 506.7790 653.2354

 4 .00230 130293.6 5136247 59 .10140 448.0465 548.8758

 5 .00238 119179.5 4358819 60 .10846 395.2341 460.7195

 6 .00251 109335.7 3699175 61 .11586 347.8702 386.3159

 7 .00270 100457.1 3139454 62 .12366 305.4843 323.5872

 8 .00292 92331.40 2664451 63 .13191 267.6207 270.7414

 9 .00322 84792.73 2261385 64 .14059 233.8608 226.2456

10 .00361 77683.24 1919352 65 .14973 203.8219 188.8109

11 .00408 70897.36 1629067 66 .15939 177.1464 157.3522

12 .00463 64377.20 1382685 67 .16969 153.4957 130.9492

13 .00522 58114.98 1173507 68 .18062 132.5596 108.8034

14 .00580 52164.53 995862.7 69 .19216 114.0633 90.24081

15 .00633 46604.50 844990.2 70 .20426 97.76483 74.69065

16 .00677 41504.54 716858.3 71 .21683 83.45032 61.67550

17 .00714 36905.57 608069.3 72 .22984 70.92627 50.79699

18 .00745 32813.17 515726.7 73 .24325 60.01470 41.71910

19 .00773 29202.01 437375.9 74 .25715 50.54800 34.16391

20 .00802 26024.55 370913.0 75 .27168 42.36637 27.89281

21 .00832 23228.72 314539.7 76 .28695 35.32041 22.70120

22 .00863 20769.50 266720.4 77 .30301 29.27387 18.41241

23 .00895 18607.20 226163.9 78 .31987 24.10502 14.87685

24 .00931 16702.88 191770.1 79 .33743 19.70663 11.96731

25 .00972 15020.59 162604.8 80 .35551 15.98513 9.577455

26 .01018 13529.23 137872.1 81 .37391 12.85812 7.620010

27 .01072 12201.49 116901.2 82 .39251 10.25143 6.023278

28 .01131 11014.86 99115.80 83 .41130 8.097048 4.727765

29 .01196 9952.124 84032.71 84 .43047 6.331839 3.684022

30 .01266 8998.837 71240.39 85 .45021 4.897620 2.848837

31 .01340 8143.236 60390.99 86 .47031 3.742837 2.183686

32 .01420 7374.950 51190.07 87 .49040 2.823117 1.656700

33 .01508 6684.268 43388.17 88 .51044 2.099685 1.242899

34 .01602 6062.590 36772.23 89 .53042 1.538156 .9212156

35 .01706 5502.208 31163.08 90 .55031 1.108434 .6738238

36 .01819 4996.261 26406.99 91 .56966 .7847648 .4854305

37 .01941 4539.014 22374.60 92 .58792 .5454615 .3437135

38 .02076 4125.111 18956.31 93 .60506 .3721142 .2390126

39 .02224 3749.780 16058.51 94 .62129 .2491031 .1632166

40 .02388 3408.807 13602.35 95 .63700 .1635342 .1094701

41 .02571 3098.293 11520.71 96 .65203 .1051908 .07201164

42 .02774 2814.843 9756.457 97 .66611 .06626414 .04638779

43 .02999 2555.601 8261.195 98 .67946 .04087326 .02926199

44 .03248 2318.133 6993.938 99 .69271 .02466660 .01808960

45 .03517 2100.471 5919.714 100 .70578 .01454086 .01093908

46 .03809 1900.982 5009.266 101 .71886 .008357724 .006462482

47 .04122 1718.249 4237.532 102 .73186 .004673622 .003720057

48 .04459 1551.017 3583.572 103 .74485 .002537024 .002081799

49 .04822 1398.083 3029.479 104 .75899 .001331757 .001132943

50 .05214 1258.303 2560.156 105 .77270 .0006728479 .0005926285

51 .05637 1130.608 2162.672 106 .79106 .0003244967 .0003018481

52 .06088 1014.075 1826.018 107 .81402 .0001455113 .0001464216

53 .06568 907.8915 1540.962 108 .85249 .00005677667 .00006836323

54 .07078 811.2918 1299.654 109 .92445 .00001381863 .00002989594
80

Table C (18.0)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 18.0 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01089 238093.9 10000000 55 .07511 642.6140 997.8808

 1 .00267 172423.3 8395254 56 .08083 571.2231 839.1252

 2 .00236 152801.4 7109451 57 .08691 506.6661 705.1201

 3 .00226 137589.8 6022037 58 .09333 448.3970 592.0251

 4 .00226 125010.5 5101513 59 .10004 395.9317 496.6012

 5 .00234 114185.9 4322005 60 .10703 348.8232 416.1344

 6 .00246 104621.1 3661716 61 .11435 306.6365 348.3396

 7 .00264 96012.05 3102396 62 .12208 268.9389 291.2829

 8 .00287 88147.05 2628537 63 .13026 235.3127 243.2997

 9 .00316 80861.27 2227123 64 .13886 205.3745 202.9693

10 .00354 73998.26 1887067 65 .14793 178.7750 169.0988

11 .00400 67453.47 1598951 66 .15751 155.1881 140.6855

12 .00455 61169.52 1354823 67 .16773 134.3058 116.8807

13 .00514 55138.33 1147911 68 .17858 115.8468 96.94957

14 .00571 49412.09 972490.7 69 .19005 99.56202 80.27300

15 .00623 44067.10 823760.5 70 .20207 85.23258 66.32787

16 .00668 39170.63 697663.3 71 .21457 72.66514 54.67714

17 .00704 34761.75 590784.2 72 .22751 61.68517 44.95670

18 .00734 30845.10 500217.3 73 .24084 52.13246 36.85993

19 .00762 27395.26 423503.7 74 .25468 43.85648 30.13357

20 .00790 24365.41 358540.1 75 .26914 36.71410 24.56058

21 .00820 21704.50 303531.9 76 .28435 30.57185 19.95530

22 .00850 19368.47 256949.9 77 .30035 25.30823 16.15785

23 .00881 17318.52 217509.8 78 .31716 20.81493 13.03308

24 .00916 15516.71 184119.4 79 .33468 16.99669 10.46637

25 .00956 13928.10 155853.1 80 .35272 13.77051 8.362050

26 .01001 12522.51 131923.4 81 .37109 11.06345 6.641734

27 .01054 11273.51 111667.7 82 .38967 8.809964 5.241096

28 .01112 10159.32 94518.06 83 .40844 6.950103 4.106846

29 .01176 9163.282 79998.82 84 .42760 5.428350 3.194759

30 .01245 8271.458 67705.63 85 .44734 4.193668 2.466304

31 .01318 7472.484 57297.27 86 .46745 3.200936 1.887263

32 .01396 6756.362 48485.37 87 .48755 2.411387 1.429386

33 .01482 6113.752 41026.05 88 .50762 1.791219 1.070545

34 .01575 5536.398 34711.35 89 .52764 1.310525 .7921246

35 .01677 5016.911 29366.71 90 .54757 .9431852 .5784180

36 .01787 4548.728 24842.60 91 .56697 .6668968 .4159928

37 .01907 4126.364 21013.42 92 .58528 .4629191 .2940483

38 .02040 3744.713 17772.91 93 .60247 .3153770 .2041296

39 .02185 3399.231 15030.50 94 .61876 .2108330 .1391596

40 .02346 3085.910 12709.99 95 .63452 .1382188 .09317668

41 .02526 2801.053 10746.67 96 .64961 .08878283 .06118964

42 .02726 2541.446 9085.525 97 .66374 .05584917 .03934977

43 .02948 2304.385 7680.050 98 .67715 .03440022 .02478025

44 .03193 2087.567 6490.920 99 .69045 .02073069 .01529305

45 .03458 1889.134 5484.644 100 .70358 .01220329 .009232286

46 .03746 1707.539 4633.243 101 .71673 .007004194 .005444913

47 .04054 1541.444 3912.797 102 .72978 .003911193 .003128993

48 .04387 1389.665 3303.343 103 .74284 .002120179 .001748063

49 .04745 1251.065 2787.846 104 .75706 .001111419 .0009497069

50 .05132 1124.573 2351.964 105 .77083 .0005607869 .0004959379

51 .05550 1009.183 1983.436 106 .78930 .0002701263 .0002521718

52 .05995 904.0324 1671.844 107 .81240 .0001210035 .0001221171

53 .06470 808.3574 1408.464 108 .85114 .00004717681 .00005691899

54 .06974 721.4433 1185.891 109 .92373 .00001147690 .00002484907
81

Table C (18.2)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 18.2 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01085 231825.1 10000000 55 .07404 570.9640 909.1339

 1 .00264 166511.2 8381049 56 .07970 506.8941 763.2038

 2 .00233 147205.4 7085413 57 .08572 449.0405 640.2379

 3 .00222 132296.4 5991520 58 .09207 396.8968 536.6398

 4 .00222 120007.0 5067073 59 .09871 350.0144 449.3814

 5 .00230 109460.9 4285563 60 .10563 307.9801 375.9286

 6 .00242 100164.1 3624698 61 .11289 270.3925 314.1516

 7 .00259 91813.60 3065836 62 .12055 236.8538 262.2502

 8 .00281 84198.52 2593166 63 .12865 206.9811 218.6789

 9 .00310 77154.99 2193436 64 .13718 180.4237 182.1211

10 .00348 70527.92 1855379 65 .14616 156.8623 151.4729

11 .00393 64213.77 1569441 66 .15568 135.9998 125.8081

12 .00447 58155.70 1327569 67 .16582 117.5562 104.3438

13 .00506 52345.29 1122916 68 .17659 101.2762 86.40403

14 .00563 46833.19 949705.3 69 .18798 86.93413 71.42038

15 .00615 41693.40 803098.7 70 .19993 74.33199 58.91328

16 .00658 36990.89 679013.4 71 .21235 63.29505 48.48277

17 .00694 32762.96 574018.5 72 .22522 53.66591 39.79611

18 .00724 29013.32 485199.4 73 .23849 45.30033 32.57357

19 .00751 25716.53 410093.9 74 .25226 38.06315 26.58434

20 .00779 22826.49 346599.8 75 .26665 31.82617 21.63109

21 .00808 20293.14 292927.1 76 .28179 26.47014 17.54538

22 .00837 18073.36 247553.0 77 .29774 21.88673 14.18249

23 .00868 16129.23 209200.6 78 .31450 17.97956 11.42038

24 .00902 14423.79 176786.2 79 .33197 14.66398 9.155751

25 .00941 12923.10 149392.5 80 .34997 11.86640 7.302562

26 .00985 11597.86 126240.8 81 .36831 9.522213 5.790399

27 .01037 10422.48 106676.8 82 .38687 7.573512 4.561563

28 .01094 9375.901 90140.86 83 .40562 5.967449 3.568326

29 .01157 8442.025 76164.92 84 .42477 4.655198 2.771141

30 .01225 7607.376 64351.81 85 .44451 3.591989 2.135658

31 .01296 6860.988 54366.87 86 .46462 2.738323 1.631481

32 .01373 6193.224 45927.81 87 .48475 2.060329 1.233570

33 .01458 5595.103 38796.20 88 .50484 1.528532 .9223243

34 .01548 5058.699 32769.18 89 .52489 1.116918 .6812974

35 .01648 4576.930 27676.67 90 .54486 .8028146 .4966490

36 .01757 4143.518 23373.31 91 .56430 .5669037 .3565809

37 .01875 3753.221 19737.15 92 .58267 .3929866 .2516260

38 .02005 3401.169 16665.21 93 .59991 .2673719 .1743843

39 .02148 3083.035 14069.87 94 .61624 .1784968 .1186804

40 .02306 2795.012 11877.54 95 .63206 .1168580 .07933004

41 .02483 2533.591 10025.81 96 .64721 .07495719 .05200832

42 .02680 2295.728 8461.752 97 .66139 .04708562 .03338887

43 .02898 2078.867 7140.668 98 .67485 .02896123 .02099083

44 .03139 1880.829 6024.841 99 .68821 .01742821 .01293250

45 .03400 1699.857 5082.207 100 .70140 .01024469 .007794035

46 .03685 1534.490 4286.013 101 .71460 .005871694 .004588899

47 .03989 1383.463 3613.435 102 .72772 .003274165 .002632611

48 .04317 1245.657 3045.448 103 .74085 .001772379 .001468262

49 .04670 1120.004 2565.847 104 .75513 .0009278275 .0007963441

50 .05053 1005.495 2161.012 105 .76897 .0004675363 .0004151481

51 .05465 901.1883 1819.321 106 .78754 .0002249366 .0002107351

52 .05905 806.2742 1530.916 107 .81078 .0001006552 .0001018782

53 .06374 720.0380 1287.555 108 .84980 .00003921246 .00004740525

54 .06873 641.8115 1082.255 109 .92301 .000009535012 .00002066065
82

Table C (18.4)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 18.4 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01081 225860.4 10000000 55 .07300 507.5088 828.4102

 1 .00261 160892.2 8366892 56 .07860 449.9898 694.2627

 2 .00229 141891.8 7061496 57 .08455 398.1263 581.4207

 3 .00219 127274.7 5961209 58 .09084 351.4487 486.5167

 4 .00218 115264.6 5032922 59 .09741 309.5415 406.7202

 5 .00225 104986.4 4249490 60 .10427 272.0226 339.6658

 6 .00237 95947.25 3588116 61 .11146 238.5219 283.3684

 7 .00254 87844.99 3029767 62 .11904 208.6738 236.1532

 8 .00276 80469.63 2558330 63 .12707 182.1273 196.5852

 9 .00304 73658.25 2160314 64 .13553 158.5613 163.4443

10 .00341 67257.14 1824276 65 .14444 137.6845 135.7095

11 .00387 61163.75 1540524 66 .15388 119.2260 112.5251

12 .00440 55321.74 1300907 67 .16394 102.9313 93.16941

13 .00498 49722.44 1098505 68 .17464 88.56863 77.02055

14 .00555 44414.96 927491.0 69 .18596 75.93373 63.55658

15 .00606 39471.06 782988.7 70 .19783 64.84733 52.33804

16 .00649 34953.51 660892.4 71 .21018 55.15160 42.99891

17 .00685 30897.90 557755.8 72 .22297 46.70457 35.23517

18 .00714 27307.07 470656.6 73 .23617 39.37642 28.79167

19 .00741 24155.56 397130.3 74 .24987 33.04579 23.45812

20 .00768 21397.98 335076.3 75 .26420 27.59784 19.05511

21 .00797 18985.30 282709.8 76 .27928 22.92603 15.42984

22 .00825 16875.27 238514.7 77 .29517 18.93377 12.45137

23 .00855 15030.87 201222.2 78 .31188 15.53528 10.00946

24 .00889 13416.08 169756.7 79 .32931 12.65536 8.011063

25 .00927 11997.92 143209.9 80 .34727 10.22874 6.378773

26 .00970 10747.99 120811.9 81 .36558 8.198203 5.049358

27 .01021 9641.481 101916.8 82 .38411 6.512585 3.971066

28 .01077 8658.049 85973.25 83 .40284 5.125290 3.101157

29 .01139 7782.121 72520.77 84 .42198 3.993377 2.404272

30 .01205 7000.685 61169.36 85 .44171 3.077567 1.849790

31 .01275 6303.154 51590.93 86 .46183 2.343277 1.410713

32 .01351 5680.241 43509.14 87 .48197 1.760909 1.064844

33 .01434 5123.313 36691.02 88 .50209 1.304762 .7948254

34 .01523 4624.759 30938.69 89 .52216 .9521997 .5861255

35 .01621 4177.795 26086.51 90 .54217 .6835406 .4265493

36 .01727 3776.416 21993.18 91 .56167 .4820486 .3057339

37 .01843 3415.610 18540.35 92 .58008 .3337194 .2153807

38 .01971 3090.735 15628.24 93 .59737 .2267425 .1490131

39 .02111 2797.671 13172.10 94 .61375 .1511659 .1012422

40 .02267 2532.799 11100.88 95 .62963 .09882843 .06755947

41 .02441 2292.794 9354.410 96 .64482 .06330383 .04421678

42 .02635 2074.772 7881.753 97 .65906 .03970934 .02833882

43 .02850 1876.314 6639.986 98 .67258 .02438968 .01778589

44 .03087 1695.362 5592.934 99 .68599 .01465634 .01093942

45 .03345 1530.254 4709.905 100 .69923 .008603095 .006581725

46 .03625 1379.610 3965.328 101 .71250 .004923835 .003868581

47 .03925 1242.234 3337.426 102 .72568 .002741745 .002215622

48 .04249 1117.070 2808.073 103 .73886 .001482095 .001233611

49 .04598 1003.113 2361.858 104 .75322 .0007748049 .0006679459

50 .04975 899.4156 1985.847 105 .76713 .0003899140 .0003476236

51 .05383 805.0943 1669.028 106 .78579 .0001873655 .0001761606

52 .05818 719.3906 1402.076 107 .80917 .00008375490 .00008501961

53 .06281 641.6353 1177.205 108 .84846 .00003260287 .00003949391

54 .06774 571.2041 987.8281 109 .92230 .000007924179 .00001718357
83

Table C (18.6)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 18.6 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01078 220180.9 10000000 55 .07198 451.2872 754.9725

 1 .00257 155548.0 8352782 56 .07752 399.6324 631.6501

 2 .00226 136842.7 7037700 57 .08342 353.1235 528.0928

 3 .00215 122507.2 5931102 58 .08964 311.3253 441.1483

 4 .00214 110766.3 4999059 59 .09615 273.8532 368.1710

 5 .00221 100746.0 4213780 60 .10294 240.3539 306.9536

 6 .00233 91954.58 3551964 61 .11006 210.4862 255.6462

 7 .00249 84090.78 2994183 62 .11758 183.9141 212.6908

 8 .00270 76945.47 2524019 63 .12553 160.3160 176.7554

 9 .00299 70356.68 2127747 64 .13392 139.3980 146.7096

10 .00335 64172.05 1793744 65 .14276 120.8942 121.6091

11 .00380 58290.05 1512187 66 .15212 104.5576 100.6636

12 .00433 52654.85 1274825 67 .16211 90.15701 83.20764

13 .00491 47257.49 1074666 68 .17273 77.48208 68.66945

14 .00547 42145.61 905832.5 69 .18397 66.34774 56.56978

15 .00598 37388.82 763415.0 70 .19577 56.59184 46.50593

16 .00640 33047.72 643284.3 71 .20805 48.07180 38.14305

17 .00676 29156.29 541980.0 72 .22077 40.65956 31.20336

18 .00705 25716.52 456573.2 73 .23390 34.23830 25.45416

19 .00731 22702.97 384597.3 74 .24753 28.69903 20.70390

20 .00757 20070.97 323954.5 75 .26179 23.93891 16.78949

21 .00786 17772.47 272865.2 76 .27681 19.86273 13.57233

22 .00813 15766.11 229820.9 77 .29264 16.38437 10.93395

23 .00843 14015.73 193560.7 78 .30930 13.42748 8.774812

24 .00876 12486.26 163017.9 79 .32668 10.92526 7.011068

25 .00913 11145.63 137293.0 80 .34460 8.819800 5.573118

26 .00956 9966.303 115625.1 81 .36288 7.060450 4.404172

27 .01006 8924.266 97376.72 82 .38138 5.601983 3.457819

28 .01060 7999.833 82004.89 83 .40010 4.403317 2.695789

29 .01121 7177.955 69056.70 84 .41922 3.426681 2.086473

30 .01186 6446.066 58149.28 85 .43895 2.637611 1.602576

31 .01255 5793.950 48961.06 86 .45907 2.005825 1.220118

32 .01329 5212.657 41221.61 87 .47923 1.505455 .9194248

33 .01411 4693.887 34703.33 88 .49936 1.114085 .6851236

34 .01498 4230.335 29213.28 89 .51947 .8120169 .5043765

35 .01595 3815.503 24590.16 90 .53952 .5821618 .3664380

36 .01699 3443.646 20696.67 91 .55906 .4100178 .2622055

37 .01813 3109.975 17417.97 92 .57752 .2834757 .1844047

38 .01938 2810.063 14657.39 93 .59485 .1923450 .1273669

39 .02076 2539.991 12333.00 94 .61129 .1280585 .08638950

40 .02229 2296.318 10376.19 95 .62721 .08360589 .05755095

41 .02401 2075.891 8728.989 96 .64246 .05347844 .03760282

42 .02591 1875.980 7342.389 97 .65675 .03349882 .02405925

43 .02803 1694.296 6175.167 98 .67032 .02054603 .01507450

44 .03037 1528.895 5192.641 99 .68378 .01232911 .009256112

45 .03291 1378.206 4365.437 100 .69708 .007226775 .005559569

46 .03567 1240.923 3669.118 101 .71041 .004130264 .003262271

47 .03864 1115.919 3082.913 102 .72365 .002296615 .001865224

48 .04183 1002.198 2589.554 103 .73689 .001239741 .001036766

49 .04527 898.8121 2174.390 104 .75132 .0006472214 .0005604162

50 .04900 804.8726 1825.141 105 .76529 .0003252805 .0002911694

51 .05303 719.5513 1531.375 106 .78406 .0001561186 .0001473032

52 .05733 642.1378 1284.270 107 .80756 .00006971404 .00007097241

53 .06191 572.0056 1076.474 108 .84713 .00002711587 .00003291300

54 .06678 508.5715 901.7790 109 .92159 .000006587540 .00001429611
84

Table C (18.8)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 18.8 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01074 214768.7 10000000 55 .07099 401.4538 688.1527

 1 .00254 150461.2 8338721 56 .07647 355.0501 574.7758

 2 .00223 132041.3 7014024 57 .08231 313.3294 479.7339

 3 .00212 117977.8 5901197 58 .08847 275.8886 400.0764

 4 .00211 106496.4 4965480 59 .09492 242.3715 333.3314

 5 .00217 96724.50 4178429 60 .10165 212.4515 277.4390

 6 .00228 88171.43 3516236 61 .10870 185.8145 230.6760

 7 .00245 80536.79 2959076 62 .11614 162.1514 191.5932

 8 .00265 73612.33 2490225 63 .12403 141.1676 158.9543

 9 .00293 67237.06 2095725 64 .13234 122.5944 131.7124

10 .00329 61259.95 1763774 65 .14111 106.1888 108.9939

11 .00374 55580.46 1484418 66 .15040 91.72578 90.06931

12 .00426 50143.27 1249308 67 .16031 78.99523 74.32516

13 .00483 44939.17 1051382 68 .17086 67.80632 61.23567

14 .00539 40014.35 884715.0 69 .18203 57.99141 50.36091

15 .00590 35436.34 744362.4 70 .19375 49.40377 41.33194

16 .00632 31263.66 626173.8 71 .20596 41.91463 33.84239

17 .00667 27528.71 526676.0 72 .21861 35.40851 27.63855

18 .00695 24232.70 442933.9 73 .23167 29.78026 22.50821

19 .00721 21350.23 372480.0 74 .24523 24.93201 18.27690

20 .00747 18837.34 313219.7 75 .25943 20.77167 14.79640

21 .00775 16646.93 263379.1 76 .27438 17.21415 11.94102

22 .00802 14738.55 221457.8 77 .29016 14.18266 9.603557

23 .00831 13076.86 186203.1 78 .30676 11.60926 7.694160

24 .00863 11627.71 156557.3 79 .32410 9.434585 6.137278

25 .00900 10359.95 131629.9 80 .34198 7.607264 4.870327

26 .00941 9246.853 110669.1 81 .36022 6.082448 3.842310

27 .00990 8265.182 93046.03 82 .37870 4.820164 3.011609

28 .01044 7395.900 78225.92 83 .39739 3.784186 2.343961

29 .01104 6624.460 65763.52 84 .41650 2.941289 1.811113

30 .01168 5938.728 55283.03 85 .43622 2.261228 1.388736

31 .01236 5328.846 46469.34 86 .45635 1.717483 1.055532

32 .01309 4786.191 39057.90 87 .47652 1.287444 .7940609

33 .01388 4302.785 32826.41 88 .49667 .9515572 .5907106

34 .01474 3871.617 27586.77 89 .51681 .6926787 .4341391

35 .01569 3486.462 23181.96 90 .53689 .4959670 .3148784

36 .01671 3141.825 19478.59 91 .55647 .3488547 .2249326

37 .01783 2833.132 16365.25 92 .57498 .2408687 .1579250

38 .01907 2556.162 13748.33 93 .59236 .1632147 .1088940

39 .02042 2307.184 11548.63 94 .60884 .1085160 .07373545

40 .02193 2082.930 9699.913 95 .62482 .07074942 .04903838

41 .02361 1880.409 8146.332 96 .64012 .04519172 .03198691

42 .02549 1697.037 6840.752 97 .65446 .02826820 .02043159

43 .02758 1530.649 5743.590 98 .66807 .01731339 .01278001

44 .02988 1379.407 4821.600 99 .68159 .01037458 .007834029

45 .03239 1241.828 4046.681 100 .69495 .006072501 .004697491

46 .03512 1116.678 3395.480 101 .70833 .003465659 .002751776

47 .03804 1002.892 2848.190 102 .72163 .001924348 .001570697

48 .04119 899.5304 2388.366 103 .73494 .001037337 .0008715862

49 .04459 805.7025 2002.081 104 .74943 .0005408145 .0004703363

50 .04827 720.5734 1677.679 105 .76347 .0002714453 .0002439562

51 .05225 643.3671 1405.278 106 .78233 .0001301233 .0001232102

52 .05650 573.4182 1176.536 107 .80597 .00005804510 .00005926416

53 .06103 510.1406 984.5116 108 .84580 .00002255935 .00002743711

54 .06585 452.9894 823.3520 109 .92088 .000005478073 .00001189753
85

Table C (19.0)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 19.0 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01071 209607.5 10000000 55 .07003 357.2645 627.3446

 1 .00251 145616.0 8324706 56 .07545 315.5645 523.1056

 2 .00220 127472.2 6990467 57 .08123 278.1270 435.8738

 3 .00208 113671.5 5871493 58 .08733 244.5786 362.8881

 4 .00207 102440.5 4932183 59 .09372 214.5895 301.8391

 5 .00213 92907.94 4143434 60 .10038 187.8581 250.8051

 6 .00224 84584.24 3480927 61 .10736 164.0947 208.1808

 7 .00240 77169.94 2924438 62 .11474 143.0157 172.6187

 8 .00260 70457.61 2456939 63 .12256 124.3509 142.9715

 9 .00288 64287.23 2064237 64 .13080 107.8545 118.2696

10 .00324 58509.12 1734354 65 .13950 93.30468 97.70537

11 .00368 53023.72 1457205 66 .14871 80.49653 80.60509

12 .00420 47776.21 1224343 67 .15855 69.23897 66.40350

13 .00476 42757.13 1028641 68 .16903 59.35891 54.61715

14 .00531 38011.29 864124.0 69 .18012 50.70448 44.84228

15 .00582 33604.19 725816.2 70 .19177 43.14298 36.74086

16 .00624 29592.32 609546.1 71 .20391 36.55807 30.03268

17 .00658 26006.58 511828.7 72 .21649 30.84562 24.48599

18 .00686 22847.45 429723.9 73 .22948 25.91100 19.90732

19 .00712 20089.57 360763.9 74 .24297 21.66634 16.13779

20 .00737 17689.69 302857.7 75 .25710 18.02915 13.04269

21 .00764 15601.66 254237.9 76 .27200 14.92341 10.50804

22 .00791 13785.90 213412.3 77 .28771 12.28063 8.436883

23 .00819 12207.92 179136.8 78 .30426 10.04035 6.748086

24 .00851 10834.43 150362.9 79 .32155 8.149801 5.373592

25 .00887 9635.175 126209.4 80 .33939 6.563428 4.257125

26 .00928 8584.235 105933.4 81 .35760 5.241507 3.352897

27 .00976 7659.118 88914.74 82 .37605 4.148709 2.623589

28 .01029 6841.413 74627.02 83 .39472 3.253087 2.038531

29 .01087 6117.062 62632.52 84 .41381 2.525410 1.572468

30 .01150 5474.348 52562.52 85 .43353 1.939133 1.203720

31 .01217 4903.760 44108.30 86 .45366 1.471029 .9133694

32 .01288 4396.992 37011.12 87 .47384 1.101332 .6859595

33 .01367 3946.375 31053.90 88 .49401 .8129817 .5094352

34 .01451 3545.181 26053.32 89 .51417 .5910548 .3737770

35 .01544 3187.448 21856.56 90 .53429 .4226601 .2706425

36 .01645 2867.922 18334.06 91 .55391 .2969039 .1930079

37 .01755 2582.232 15377.77 92 .57247 .2047267 .1352829

38 .01876 2326.354 12897.05 93 .58989 .1385376 .09312479

39 .02009 2096.738 10815.34 94 .60642 .09198336 .06295169

40 .02157 1890.279 9068.741 95 .62244 .05988796 .04179618

41 .02323 1704.142 7603.451 96 .63780 .03820059 .02721713

42 .02508 1535.880 6374.145 97 .65219 .02386154 .01735568

43 .02714 1383.445 5342.826 98 .66585 .01459380 .01083778

44 .02941 1245.102 4477.631 99 .67942 .008732563 .006632292

45 .03188 1119.447 3751.678 100 .69283 .005104152 .003970213

46 .03457 1005.317 3142.658 101 .70627 .002908890 .002321831

47 .03746 901.7061 2631.688 102 .71963 .001612920 .001323059

48 .04057 807.7285 2203.109 103 .73299 .0008682474 .0007329371

49 .04392 722.5459 1843.682 104 .74756 .0004520415 .0003948520

50 .04756 645.3746 1542.350 105 .76166 .0002265904 .0002044594

51 .05149 575.4880 1289.750 106 .78062 .0001084902 .0001030888

52 .05569 512.2628 1077.999 107 .80438 .00004834436 .00004950241

53 .06017 455.1508 900.5405 108 .84448 .00001877433 .00002287927

54 .06494 403.6434 751.8607 109 .92017 .000004556877 .000009904445
86

Table C (19.2)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 19.2 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01067 2046822 100000000 55 .06909 3180.638 5719.986

 1 .00249 1409978 83107383 56 .07446 2805.787 4761.556

 2 .00217 1231211 69670285 57 .08018 2469.741 3960.873

 3 .00205 1095744 58419885 58 .08622 2169.038 3292.105

 4 .00204 985851.6 48991643 59 .09254 1900.630 2733.677

 5 .00210 892833.6 41087906 60 .09914 1661.729 2267.664

 6 .00220 811805.4 34460307 61 .10606 1449.666 1879.117

 7 .00236 739781.6 28902634 62 .11338 1261.837 1555.505

 8 .00256 674696.6 24241533 63 .12112 1095.764 1286.186

 9 .00283 614960.0 20332740 64 .12930 949.2014 1062.181

10 .00318 559088.0 17054732 65 .13792 820.1231 876.0206

11 .00362 506094.9 14305344 66 .14706 706.6624 721.4879

12 .00413 455437.5 11999183 67 .15683 607.0826 593.3737

13 .00469 407018.9 10064287 68 .16723 519.8134 487.2334

14 .00524 361273.6 8440457 69 .17825 443.4794 399.3617

15 .00574 318837.0 7077620 70 .18983 376.8800 326.6621

16 .00616 280254.4 5933868 71 .20190 318.9645 266.5718

17 .00650 245820.5 4974239 72 .21441 268.7939 216.9744

18 .00677 215532.9 4169291 73 .22733 225.5167 176.1061

19 .00702 189138.8 3494351 74 .24075 188.3439 142.5201

20 .00728 166212.7 2928550 75 .25482 156.5366 114.9926

21 .00754 146302.5 2454286 76 .26965 129.4154 92.49015

22 .00780 129021.1 2056719 77 .28531 106.3698 74.13553

23 .00808 114031.4 1723499 78 .30180 86.86127 59.19645

24 .00839 101009.5 1444234 79 .31905 70.42125 47.05984

25 .00874 89661.37 1210206 80 .33685 56.64541 37.21970

26 .00914 79735.60 1014078 81 .35502 45.18196 29.26492

27 .00962 71014.48 849733.7 82 .37344 35.71863 22.86092

28 .01014 63320.00 711993.2 83 .39208 27.97364 17.73315

29 .01071 56516.29 596554.9 84 .41116 21.68981 13.65593

30 .01133 50490.26 499801.3 85 .43087 16.63413 10.43603

31 .01198 45150.14 418708.9 86 .45100 12.60315 7.905460

32 .01269 40415.91 350747.7 87 .47119 9.424035 5.927205

33 .01346 36213.89 293798.4 88 .49138 6.947927 4.394516

34 .01428 32479.52 246074.8 89 .51157 5.044897 3.218885

35 .01520 29155.69 206089.8 90 .53172 3.602951 2.326802

36 .01619 26192.17 172585.4 91 .55138 2.527645 1.656568

37 .01727 23547.19 144513.9 92 .56998 1.740595 1.159172

38 .01846 21182.41 120997.7 93 .58744 1.176265 .7966013

39 .01977 19064.05 101297.2 94 .60402 .7799280 .5375932

40 .02123 17162.61 84795.97 95 .62009 .5070914 .3563311

41 .02286 15451.20 70975.70 96 .63549 .3230069 .2316488

42 .02469 13906.68 59400.71 97 .64993 .2014789 .1474688

43 .02671 12509.67 49706.29 98 .66365 .1230513 .09193255

44 .02895 11243.77 41587.17 99 .67727 .07352667 .05616471

45 .03139 10095.74 34786.22 100 .69073 .04291528 .03356483

46 .03404 9054.580 29090.40 101 .70422 .02442314 .01959620

47 .03689 8110.798 24319.67 102 .71764 .01352307 .01114785

48 .03997 7256.049 20324.97 103 .73106 .007269434 .006165232

49 .04328 6482.448 16980.51 104 .74569 .003779569 .003315796

50 .04687 5782.642 14181.37 105 .75985 .001892059 .001714081

51 .05076 5149.822 11838.91 106 .77891 .0009048157 .0008627922

52 .05491 4578.155 9878.589 107 .80280 .0004027731 .0004136108

53 .05934 4062.515 8238.548 108 .84317 .0001562921 .0001908439

54 .06406 3598.154 6866.818 109 .91946 .00003791765 .00008247780
87

Table C (19.4)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 19.4 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01064 1999789 100000000 55 .06817 2832.743 5216.162

 1 .00246 1365929 82968174 56 .07348 2495.675 4334.878

 2 .00214 1189750 69437079 57 .07915 2193.937 3599.904

 3 .00202 1056739 58126809 58 .08513 1924.326 2987.071

 4 .00201 949180.5 48664215 59 .09140 1684.021 2476.230

 5 .00206 858388.1 40744937 60 .09794 1470.446 2050.664

 6 .00216 779487.5 34115419 61 .10479 1281.145 1696.451

 7 .00232 709503.1 28565441 62 .11204 1113.724 1401.945

 8 .00251 646377.6 23918587 63 .11972 965.9138 1157.272

 9 .00278 588530.4 20028262 64 .12782 835.6607 954.1174

10 .00313 534490.7 16771202 65 .13637 721.1149 785.5786

11 .00356 483282.4 14043958 66 .14544 620.5759 645.9165

12 .00407 434367.6 11760203 67 .15514 532.4655 530.3316

13 .00463 387647.1 9847321 68 .16547 455.3592 434.7386

14 .00517 343542.2 8244664 69 .17642 388.0109 355.7373

15 .00567 302669.1 6901860 70 .18793 329.3351 290.4917

16 .00608 265554.6 5776819 71 .19992 278.3826 236.6580

17 .00642 232479.0 4834476 72 .21236 234.3067 192.3036

18 .00669 203433.7 4045358 73 .22521 196.3412 155.8207

19 .00693 178166.6 3384801 74 .23857 163.7775 125.8922

20 .00718 156259.2 2831987 75 .25257 135.9540 101.4062

21 .00744 137268.7 2369385 76 .26734 112.2635 81.42581

22 .00770 120816.3 1982246 77 .28294 92.16143 65.15757

23 .00797 106572.9 1658309 78 .29938 75.16860 51.94050

24 .00827 94223.20 1387279 79 .31658 60.86848 41.22236

25 .00862 83481.47 1160533 80 .33434 48.90238 32.54822

26 .00901 74103.91 970826.2 81 .35247 38.95871 25.54898

27 .00948 65879.79 812128.8 82 .37086 30.76142 19.92471

28 .00999 58637.01 679344.2 83 .38948 24.06199 15.42964

29 .01056 52244.27 568245.9 84 .40854 18.63410 11.86214

30 .01116 46592.40 475286.2 85 .42824 14.27320 9.050018

31 .01181 41592.87 397504.5 86 .44838 10.80104 6.844048

32 .01250 37168.63 332427.2 87 .46857 8.066475 5.122804

33 .01325 33248.86 277986.1 88 .48878 5.939610 3.791760

34 .01407 29771.62 232441.0 89 .50899 4.307299 2.772727

35 .01497 26682.24 194345.3 90 .52918 3.072230 2.000935

36 .01594 23932.66 162477.6 91 .54887 2.152508 1.422181

37 .01700 21483.02 135822.2 92 .56751 1.480300 .9934940

38 .01817 19296.76 113529.9 93 .58502 .9990149 .6816012

39 .01946 17341.74 94886.15 94 .60164 .6614988 .4592139

40 .02090 15589.93 79296.20 95 .61776 .4294994 .3038693

41 .02250 14015.85 66261.12 96 .63321 .2732018 .1972128

42 .02430 12597.60 55362.11 97 .64770 .1701732 .1253364

43 .02630 11316.84 46249.21 98 .66146 .1037850 .07800426

44 .02851 10158.10 38629.96 99 .67513 .06192691 .04757562

45 .03091 9108.846 32258.49 100 .68864 .03609376 .02838424

46 .03353 8158.710 26931.37 101 .70219 .02051201 .01654385

47 .03634 7298.738 22477.00 102 .71566 .01134150 .009395674

48 .03938 6521.062 18753.50 103 .72914 .006088229 .005187499

49 .04265 5818.268 15641.38 104 .74384 .003161112 .002785277

50 .04620 5183.457 13041.11 105 .75806 .001580381 .001437420

51 .05004 4610.254 10868.76 106 .77721 .0007548553 .0007223217

52 .05414 4093.200 9053.890 107 .80123 .0003356674 .0003456912

53 .05853 3627.499 7538.117 108 .84186 .0001301498 .0001592380

54 .06319 3208.724 6272.486 109 .91876 .00003156092 .00006870325
88

Table C (19.6)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 19.6 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01061 1954844 100000000 55 .06728 2523.872 4757.449

 1 .00243 1323886 82829431 56 .07254 2220.682 3947.054

 2 .00211 1150214 69205042 57 .07815 1949.667 3272.354

 3 .00199 1019580 57835690 58 .08407 1707.858 2710.742

 4 .00197 914277.1 48339517 59 .09028 1492.646 2243.400

 5 .00203 825632.1 40405397 60 .09676 1301.655 1854.741

 6 .00213 748782.1 33774552 61 .10355 1132.621 1531.805

 7 .00228 680760.9 28232736 62 .11073 983.3449 1263.765

 8 .00247 619520.0 23600472 63 .11835 851.7497 1041.463

 9 .00273 563488.1 19728842 64 .12638 735.9564 857.2021

10 .00308 511207.6 16492848 65 .13486 634.2765 704.6026

11 .00350 461712.1 13787773 66 .14386 545.1613 578.3678

12 .00401 414468.5 11526371 67 .15349 467.1762 474.0764

13 .00456 369375.7 9635384 68 .16375 399.0293 387.9736

14 .00510 326842.0 8053729 69 .17463 339.5918 316.9397

15 .00559 287465.4 6730748 70 .18606 287.8819 258.3771

16 .00600 251754.2 5624179 71 .19799 243.0422 210.1428

17 .00634 219975.6 4698865 72 .21036 204.3096 170.4724

18 .00661 192114.5 3925307 73 .22314 170.9942 137.9002

19 .00685 167919.8 3278861 74 .23643 142.4600 111.2274

20 .00709 146980.2 2738762 75 .25036 118.1144 89.44388

21 .00735 128861.8 2287556 76 .26507 97.41479 71.70035

22 .00760 113194.1 1910587 77 .28061 79.87543 57.27924

23 .00787 99656.03 1595687 78 .29700 65.06971 45.58391

24 .00816 87940.27 1332660 79 .31415 52.62748 36.11698

25 .00850 77769.42 1112977 80 .33186 42.23047 28.46944

26 .00889 68907.02 929487.0 81 .34996 33.60269 22.30995

27 .00935 61149.12 776246.9 82 .36832 26.50010 17.36961

28 .00985 54329.32 648243.2 83 .38692 20.70347 13.42849

29 .01041 48320.76 541324.4 84 .40596 16.01363 10.30641

30 .01100 43018.05 452011.7 85 .42565 12.25097 7.849951

31 .01164 38335.83 377406.7 86 .44578 9.259330 5.926574

32 .01232 34199.87 315091.9 87 .46598 6.906506 4.428652

33 .01306 30542.14 263049.2 88 .48620 5.079118 3.272486

34 .01386 27303.22 219583.5 89 .50644 3.678624 2.389006

35 .01474 24430.75 183288.1 90 .52666 2.620456 1.721140

36 .01570 21878.79 152977.2 91 .54639 1.833586 1.221268

37 .01674 19609.26 127666.6 92 .56507 1.259301 .8517160

38 .01790 17587.33 106534.4 93 .58262 .8487250 .5833551

39 .01916 15782.42 88890.54 94 .59928 .5612189 .3923655

40 .02057 14167.91 74161.46 95 .61545 .3638882 .2592005

41 .02216 12719.65 61866.82 96 .63095 .2311452 .1679412

42 .02393 11416.88 51604.17 97 .64548 .1437748 .1065547

43 .02589 10242.31 43037.76 98 .65929 .08756158 .06620438

44 .02808 9181.278 35887.46 99 .67301 .05217290 .04031123

45 .03045 8221.984 29918.22 100 .68657 .03036574 .02400999

46 .03303 7354.625 24935.79 101 .70017 .01723244 .01397090

47 .03581 6570.759 20776.68 102 .71370 .009514767 .007921163

48 .03881 5862.972 17305.87 103 .72724 .005100516 .004366085

49 .04204 5224.295 14409.85 104 .74200 .002644664 .002340322

50 .04555 4648.255 11994.22 105 .75628 .001320451 .001205769

51 .04934 4128.883 9979.537 106 .77552 .0006299423 .0006049009

52 .05340 3661.072 8299.251 107 .79967 .0002798281 .0002890114

53 .05774 3240.341 6898.262 108 .84055 .0001084136 .0001329066

54 .06235 2862.556 5730.462 109 .91806 .00002627795 .00005724668
89

Table C (19.8)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 19.8 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01057 1911868 100000000 55 .06641 2249.537 4339.743

 1 .00240 1283734 82691152 56 .07161 1976.736 3594.491

 2 .00208 1112492 68974167 57 .07717 1733.240 2975.082

 3 .00196 984158.3 57546513 58 .08304 1516.299 2460.374

 4 .00194 881035.3 48017523 59 .08918 1323.502 2032.797

 5 .00199 794463.2 40069248 60 .09560 1152.655 1677.818

 6 .00209 719590.3 33437651 61 .10233 1001.671 1383.373

 7 .00224 653459.8 27904452 62 .10945 868.5346 1139.401

 8 .00242 594031.9 23287110 63 .11700 751.3404 937.4076

 9 .00268 539745.0 19434387 64 .12497 648.3710 770.2689

10 .00302 489154.2 16219568 65 .13338 558.0853 632.0883

11 .00345 441302.8 13536678 66 .14231 479.0726 517.9787

12 .00395 395662.6 11297567 67 .15187 410.0292 423.8679

13 .00450 352130.5 9428350 68 .16206 349.7830 346.3050

14 .00504 311102.6 7867524 69 .17286 297.3119 282.4279

15 .00552 273158.7 6564154 70 .18423 251.7277 229.8578

16 .00593 238789.7 5475816 71 .19608 212.2562 186.6355

17 .00626 208249.6 4567274 72 .20839 178.2093 151.1500

18 .00653 181517.7 3809010 73 .22110 148.9662 122.0656

19 .00676 158344.1 3176405 74 .23433 123.9559 98.29118

20 .00700 138324.2 2648753 75 .24819 102.6475 78.90922

21 .00726 121033.2 2208683 76 .26284 84.55604 63.14991

22 .00750 106108.7 1841631 77 .27832 69.24837 50.36433

23 .00777 93237.24 1535529 78 .29465 56.34466 40.01398

24 .00805 82119.65 1280278 79 .31175 45.51592 31.65090

25 .00839 72486.46 1067444 80 .32942 36.47975 24.90737

26 .00877 64108.37 889972.8 81 .34749 28.99164 19.48596

27 .00922 56787.98 742006.4 82 .36581 22.83586 15.14564

28 .00971 50364.44 618614.5 83 .38438 17.81898 11.68959

29 .01026 44715.16 515720.1 84 .40341 13.76572 8.956822

30 .01085 39738.44 429912.9 85 .42309 10.51835 6.810636

31 .01147 35351.94 358356.1 86 .44322 7.940010 5.133325

32 .01214 31484.20 298687.3 87 .46342 5.915074 3.829490

33 .01287 28069.84 248937.8 88 .48366 4.344559 2.825020

34 .01365 25051.89 207456.9 89 .50392 3.142628 2.058900

35 .01452 22380.18 172876.9 90 .52416 2.235770 1.480842

36 .01547 20010.83 144046.9 91 .54393 1.562374 1.049006

37 .01649 17907.46 120013.1 92 .56265 1.071611 .7303585

38 .01763 16036.87 99980.60 93 .58024 .7212568 .4994001

39 .01887 14369.97 83282.87 94 .59694 .4762816 .3353365

40 .02026 12881.48 69366.97 95 .61316 .3083913 .2211568

41 .02182 11548.52 57770.57 96 .62870 .1956209 .1430527

42 .02356 10351.44 48106.97 97 .64328 .1215077 .09061196

43 .02550 9273.869 40054.12 98 .65713 .07389629 .05620490

44 .02766 8301.992 33343.76 99 .67090 .04396843 .03416550

45 .03000 7424.650 27751.21 100 .68452 .02555444 .02031553

46 .03255 6632.594 23091.06 101 .69817 .01448160 .01180144

47 .03529 5917.863 19207.52 102 .71175 .007984684 .006679960

48 .03825 5273.473 15972.13 103 .72534 .004274345 .003675797

49 .04144 4692.874 13277.09 104 .74017 .002213267 .001967022

50 .04491 4169.996 11032.91 105 .75451 .001103610 .001011748

51 .04866 3699.249 9164.375 106 .77384 .0005258608 .0005067183

52 .05268 3275.858 7608.616 107 .79811 .0002333493 .0002416973

53 .05696 2895.633 6313.655 108 .83926 .00009033516 .0001109628

54 .06153 2554.719 5236.066 109 .91736 .00002188601 .00004771509
90

Table C (20.0)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 20.0 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01054 1870747 100000000 55 .06556 2005.779 3959.319

 1 .00238 1245363 82553333 56 .07071 1760.247 3273.930

 2 .00206 1076478 68744444 57 .07621 1541.407 2705.244

 3 .00194 950371.5 57259259 58 .08203 1346.719 2233.491

 4 .00191 849356.6 47698206 59 .08812 1173.950 1842.268

 5 .00196 764786.4 39736449 60 .09448 1021.075 1518.026

 6 .00205 691820.5 33104665 61 .10114 886.1753 1249.538

 7 .00220 627511.6 27580523 62 .10820 767.3972 1027.453

8 .00238 569828.7 22978420 63 .11569 662.9971 843.8971

 9 .00264 517219.6 19144807 64 .12359 571.4044 692.2755

10 .00298 468252.4 15951260 65 .13194 491.2125 567.1395

11 .00339 421979.7 13290564 66 .14080 421.1365 463.9805

12 .00389 377878.4 11073675 67 .15028 359.9917 379.0477

13 .00444 335843.5 9226100 68 .16040 306.7150 309.1702

14 .00497 296259.0 7685924 69 .17114 260.3804 251.7225

15 .00546 259687.3 6401951 70 .18243 220.1848 204.5264

16 .00586 226602.2 5331606 71 .19422 185.4290 165.7906

17 .00619 197245.5 4439579 72 .20645 155.4924 134.0446

18 .00645 171590.9 3696344 73 .21910 129.8166 108.0712

19 .00668 149389.6 3077313 74 .23226 107.8888 86.87742

20 .00692 130244.1 2561845 75 .24606 89.23338 69.62988

21 .00717 113738.4 2132654 76 .26064 73.41707 55.63092

22 .00741 99518.02 1775273 77 .27606 60.05341 44.29372

23 .00767 87276.92 1477734 78 .29234 48.80424 35.13228

24 .00795 76723.94 1230036 79 .30939 39.37715 27.74318

25 .00828 67597.32 1023846 80 .32702 31.52152 21.79584

26 .00865 59674.72 852200.1 81 .34505 25.02076 17.02328

27 .00909 52765.08 709329.6 82 .36334 19.68410 13.20944

28 .00958 46712.91 590386.1 83 .38188 15.34089 10.17821

29 .01012 41399.76 491366.6 84 .40089 11.83683 7.785778

30 .01069 36727.50 408928.8 85 .42056 9.033407 5.910324

31 .01131 32616.72 340296.5 86 .44069 6.810663 4.447316

32 .01196 28998.63 283162.1 87 .46090 5.067441 3.312194

33 .01268 25810.41 235605.2 88 .48114 3.717319 2.439338

34 .01346 22997.41 196018.7 89 .50142 2.685512 1.774848

35 .01431 20511.62 163072.9 90 .52169 1.908114 1.274413

36 .01524 18311.07 135651.4 91 .54150 1.331668 .9012703

37 .01625 16361.02 112830.1 92 .56025 .9121623 .6264533

38 .01736 14629.86 93839.89 93 .57789 .6131127 .4276386

39 .01859 13089.90 78037.43 94 .59463 .4043181 .2866716

40 .01996 11717.14 64889.68 95 .61088 .2614354 .1887468

41 .02149 10489.88 53951.69 96 .62648 .1656053 .1218852

42 .02321 9389.543 44852.02 97 .64110 .1027198 .07707544

43 .02513 8400.645 37281.79 98 .65499 .06238227 .04772877

44 .02725 7510.134 30984.16 99 .66881 .03706526 .02896473

45 .02956 6707.479 25744.40 100 .68247 .02151194 .01719434

46 .03208 5983.952 21385.53 101 .69618 .01217356 .009971668

47 .03479 5332.046 17759.19 102 .70981 .006702684 .005634848

48 .03771 4745.186 14743.15 103 .72346 .003583083 .003095533

49 .04086 4217.215 12235.06 104 .73836 .001852803 .001653746

50 .04429 3742.440 10150.06 105 .75275 .0009226590 .0008491946

51 .04800 3315.632 8416.994 106 .77217 .0004391101 .0004245973

52 .05197 2932.321 6976.465 107 .79657 .0001946500 .0002021892

53 .05621 2588.595 5779.445 108 .83796 .00007529441 .00009267004

54 .06073 2280.858 4785.045 109 .91667 .00001823369 .00003978259
91

Table C (20.2)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 20.2 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01051 1831378 100000000 55 .06473 1789.105 3612.795

 1 .00235 1208671 82415973 56 .06983 1568.048 2982.421

 2 .00203 1042074 68515868 57 .07528 1371.310 2460.270

 3 .00191 918125.1 56973915 58 .08104 1196.538 2027.857

 4 .00188 819149.5 47381539 59 .08707 1041.670 1669.870

 5 .00193 736513.4 39406961 60 .09337 904.8369 1373.681

 6 .00202 665387.6 32775541 61 .09998 784.2714 1128.841

 7 .00216 602834.5 27260885 62 .10698 678.2721 926.6642

 8 .00234 546831.6 22674326 63 .11440 585.2421 759.8477

 9 .00259 495836.5 18860014 64 .12224 503.7452 622.2900

10 .00293 448429.9 15687827 65 .13052 432.4980 508.9563

11 .00334 403673.8 13049322 66 .13931 370.3300 415.6876

12 .00384 361049.9 10854582 67 .14872 316.1646 339.0299

13 .00438 320451.7 9028514 68 .15877 269.0374 276.0696

14 .00491 282251.2 7508808 69 .16944 228.1101 224.3984

15 .00539 246994.3 6244016 70 .18067 192.6560 182.0220

16 .00579 215137.9 5191424 71 .19238 162.0437 147.3028

17 .00612 186912.3 4315658 72 .20455 135.7139 118.8987

18 .00637 162285.6 3587190 73 .21713 113.1639 95.70066

19 .00660 141010.8 2981470 74 .23022 93.93321 76.80482

20 .00684 122696.9 2477927 75 .24396 77.59599 61.45455

21 .00708 106936.7 2059362 76 .25848 63.76485 49.01752

22 .00732 93383.62 1711411 77 .27384 52.09509 38.96315

23 .00757 81738.87 1422205 78 .29007 42.28561 30.85284

24 .00785 71719.04 1181845 79 .30707 34.07648 24.32325

25 .00817 63069.90 982096.0 80 .32465 27.24529 19.07726

26 .00853 55575.84 816089.6 81 .34264 21.60013 14.87518

27 .00897 49051.96 678142.7 82 .36090 16.97233 11.52339

28 .00945 43347.97 563489.6 83 .37942 13.21130 8.864295

29 .00998 38349.43 468200.9 84 .39840 10.18119 6.769419

30 .01055 33961.64 389001.3 85 .41806 7.760364 5.130237

31 .01115 30108.05 323174.9 86 .43818 5.843648 3.853904

32 .01180 26722.41 268467.7 87 .45839 4.342536 2.865467

33 .01251 23744.39 223007.0 88 .47865 3.181559 2.106825

34 .01326 21121.58 185228.5 89 .49895 2.295554 1.530363

35 .01411 18808.00 153839.9 90 .51925 1.628950 1.097035

36 .01502 16763.55 127758.1 91 .53909 1.135359 .7745365

37 .01601 14955.05 106087.9 92 .55788 .7766648 .5374676

38 .01711 13352.39 88085.63 93 .57555 .5213360 .3662834

39 .01831 11929.24 73130.30 94 .59233 .3433284 .2451330

40 .01966 10662.79 60708.11 95 .60863 .2216943 .1611289

41 .02118 9532.479 50391.00 96 .62427 .1402366 .1038775

42 .02287 8520.731 41822.18 97 .63893 .08686263 .06557881

43 .02476 7612.907 34705.50 98 .65287 .05267794 .04054194

44 .02685 6796.685 28795.06 99 .66674 .03125522 .02456238

45 .02913 6062.120 23885.69 100 .68045 .01811435 .01455671

46 .03162 5400.980 19808.51 101 .69420 .01023645 .008427959

47 .03429 4806.186 16422.21 102 .70789 .005628216 .004754595

48 .03718 4271.549 13610.55 103 .72160 .003004524 .002607616

49 .04030 3791.283 11276.34 104 .73655 .001551517 .001390765

50 .04369 3360.051 9339.155 105 .75101 .0007716119 .0007129662

51 .04736 2972.958 7731.659 106 .77051 .0003667822 .0003558900

52 .05128 2625.827 6397.759 107 .79503 .0001624181 .0001691894

53 .05548 2315.000 5291.215 108 .83667 .00006277705 .00007741613

54 .05995 2037.126 4373.530 109 .91597 .00001519549 .00003317890
92

Table C (20.4)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 20.4 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01048 1793663 100000000 55 .06392 1596.430 3297.101

 1 .00233 1173566 82279070 56 .06897 1397.348 2717.290

 2 .00201 1009188 68288429 57 .07437 1220.426 2237.833

 3 .00188 887331.0 56690463 58 .08007 1063.487 1841.451

 4 .00185 790329.1 47067495 59 .08605 924.6245 1513.852

 5 .00190 709562.3 39080746 60 .09230 802.1136 1243.268

 6 .00199 640212.7 32450228 61 .09885 694.3275 1019.975

 7 .00212 579352.5 26945473 62 .10578 599.7045 835.9055

 8 .00230 524967.8 22374752 63 .11314 516.7821 684.2886

 9 .00255 475525.8 18579920 64 .12091 444.2473 559.4787

10 .00288 429619.7 15429171 65 .12913 380.9286 456.8244

11 .00329 386320.9 12812850 66 .13785 325.7603 372.4893

12 .00378 345116.0 10640178 67 .14720 277.7639 303.2933

13 .00432 305896.8 8835477 68 .15718 236.0648 246.5592

14 .00485 269024.1 7336057 69 .16778 199.9033 200.0785

15 .00533 235027.2 6090231 70 .17894 168.6226 162.0252

16 .00572 204347.2 5055152 71 .19059 141.6523 130.9024

17 .00604 177202.9 4195394 72 .20268 118.4882 105.4853

18 .00630 153557.6 3481433 73 .21519 98.67785 84.76324

19 .00653 133165.7 2888764 74 .22822 81.80794 67.91396

20 .00676 115643.1 2396890 75 .24189 67.49686 54.25036

21 .00700 100590.9 1988705 76 .25635 55.39838 43.19942

22 .00723 87670.45 1649947 77 .27165 45.20500 34.28140

23 .00748 76590.06 1368850 78 .28782 36.64860 27.10052

24 .00775 67073.85 1135618 79 .30478 29.49811 21.32957

25 .00807 58874.91 942114.0 80 .32232 23.55613 16.70146

26 .00842 51784.20 781565.4 81 .34027 18.65263 13.00106

27 .00885 45622.76 648375.5 82 .35849 14.63843 10.05483

28 .00932 40245.33 537860.2 83 .37698 11.38065 7.721765

29 .00985 35541.37 446163.1 84 .39594 8.759683 5.887105

30 .01041 31419.48 370075.6 85 .41559 6.668661 4.454160

31 .01100 27805.86 306941.1 86 .43571 5.015388 3.340468

32 .01164 24636.76 254558.4 87 .45592 3.722406 2.479589

33 .01233 21854.21 211101.8 88 .47619 2.723803 1.820081

34 .01308 19407.94 175048.8 89 .49650 1.962788 1.319881

35 .01391 17253.95 145143.8 90 .51683 1.391031 .9445798

36 .01480 15353.91 120336.1 91 .53670 .9682699 .6657914

37 .01578 13676.15 99758.74 92 .55553 .6614870 .4612395

38 .01686 12191.97 82692.92 93 .57324 .4434264 .3138119

39 .01805 10876.33 68539.13 94 .59006 .2916240 .2096679

40 .01937 9707.571 56802.31 95 .60640 .1880493 .1375884

41 .02087 8666.218 47070.65 96 .62208 .1187890 .08855393

42 .02254 7735.625 39001.55 97 .63679 .07347505 .05581201

43 .02440 6901.961 32311.08 98 .65077 .04449642 .03444662

44 .02647 6153.588 26763.89 99 .66468 .02636375 .02083486

45 .02872 5481.123 22163.93 100 .67844 .01525793 .01232711

46 .03118 4876.798 18350.12 101 .69224 .008610152 .007125223

47 .03382 4333.942 15187.87 102 .70598 .004727411 .004012986

48 .03667 3846.727 12566.63 103 .71974 .002520144 .002197230

49 .03975 3409.719 10394.16 104 .73476 .001299616 .001169940

50 .04310 3017.914 8594.223 105 .74927 .0006454880 .0005987657

51 .04673 2666.734 7103.130 106 .76886 .0003064606 .0002983882

52 .05061 2352.269 5867.903 107 .79349 .0001355646 .0001416176

53 .05476 2071.107 4844.940 108 .83539 .00005235654 .00006469241

54 .05919 1820.122 3998.002 109 .91528 .00001266738 .00002767973
93

Table C (20.6)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 20.6 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01046 1757512 100000000 55 .06313 1425.029 3009.450

 1 .00231 1139959 82142620 56 .06813 1245.685 2476.110

 2 .00198 977736.5 68062122 57 .07348 1086.537 2035.827

 3 .00186 857907.4 56408888 58 .07913 945.5689 1672.448

 4 .00183 762816.4 46756048 59 .08506 821.0206 1372.635

 5 .00187 683857.0 38757767 60 .09124 711.3006 1125.422

 6 .00195 616222.6 32128676 61 .09774 614.9114 921.7636

 7 .00209 556995.3 26634225 62 .10461 530.4192 754.1649

 8 .00226 504169.7 22079624 63 .11191 456.4848 616.3503

 9 .00251 456222.6 18304440 64 .11962 391.9079 503.0962

10 .00284 411759.8 15175199 65 .12777 335.6195 410.1058

11 .00324 369861.8 12581045 66 .13642 286.6488 333.8410

12 .00373 330020.2 10430354 67 .14570 244.1067 271.3737

13 .00427 292125.3 8646878 68 .15562 207.1998 220.2447

14 .00479 256526.6 7167558 69 .16615 175.2403 178.4283

15 .00526 223737.8 5940479 70 .17724 147.6340 144.2531

16 .00566 194184.3 4922674 71 .18882 123.8658 116.3508

17 .00598 168074.1 4078672 72 .20085 103.4810 93.60364

18 .00623 145365.9 3378962 73 .21329 86.07269 75.09095

19 .00645 125815.8 2799088 74 .22625 71.26961 60.06456

20 .00668 109046.2 2318631 75 .23986 58.72992 47.90061

21 .00691 94666.81 1920583 76 .25426 48.14414 38.07988

22 .00714 82346.37 1590786 77 .26950 39.23791 30.16861

23 .00738 71800.25 1317580 78 .28562 31.77248 23.80968

24 .00765 62759.95 1091270 79 .30252 25.54241 18.70843

25 .00796 54985.67 903822.1 80 .32002 20.37249 14.62476

26 .00832 48274.73 748555.5 81 .33792 16.11205 11.36559

27 .00874 42453.95 619961.1 82 .35612 12.62915 8.775411

28 .00920 37382.92 513436.1 83 .37458 9.806515 6.728039

29 .00972 32954.87 425196.7 84 .39352 7.538828 5.120977

30 .01027 29081.62 352099.8 85 .41314 5.732191 3.868085

31 .01085 25692.02 291547.7 86 .43326 4.305764 2.896121

32 .01148 22724.69 241391.0 87 .45348 3.191753 2.146191

33 .01216 20123.97 199850.3 88 .47375 2.332581 1.572746

34 .01290 17841.65 165444.1 89 .49408 1.678744 1.138628

35 .01371 15835.61 136952.4 90 .51444 1.188205 .8135135

36 .01460 14069.22 113356.4 91 .53434 .8260096 .5724578

37 .01556 12512.25 93816.79 92 .55320 .5635529 .3959232

38 .01662 11137.35 77638.50 93 .57094 .3772693 .2689262

39 .01779 9920.709 64243.11 94 .58780 .2477782 .1793803

40 .01910 8841.764 53153.65 95 .60418 .1595570 .1175178

41 .02057 7882.055 43974.06 96 .61991 .1006510 .07551079

42 .02221 7025.835 36375.37 97 .63466 .06216909 .04751252

43 .02405 6260.028 30085.42 98 .64868 .03759667 .02927563

44 .02609 5573.648 24879.01 99 .66264 .02224439 .01767784

45 .02832 4957.838 20568.85 100 .67644 .01285575 .01044189

46 .03074 4405.272 17001.27 101 .69030 .007244394 .006025534

47 .03335 3909.664 14048.12 102 .70409 .003971970 .003388004

48 .03617 3465.527 11604.31 103 .71790 .002114489 .001851958

49 .03922 3067.758 9582.284 104 .73297 .001088942 .0009844606

50 .04253 2711.667 7909.801 105 .74754 .0005401428 .0005030032

51 .04612 2392.969 6526.613 106 .76722 .0002561370 .0002502503

52 .04996 2108.011 5382.700 107 .79197 .0001131851 .0001185740

53 .05407 1853.606 4436.954 108 .83411 .00004367896 .00005407602

54 .05845 1626.840 3655.264 109 .91459 .00001056308 .00002309896
94

Table C (20.8)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 20.8 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01043 1722841 100000000 55 .06236 1272.495 2747.310

 1 .00228 1107768 82006623 56 .06731 1110.884 2256.685

 2 .00196 947639.9 67836937 57 .07261 967.6815 1852.347

 3 .00183 829777.8 56129175 58 .07821 841.0230 1519.198

 4 .00180 736537.7 46447174 59 .08408 729.2811 1244.793

 5 .00184 659326.5 38437985 60 .09022 630.9880 1018.915

 6 .00192 593349.0 31810835 61 .09665 544.7656 833.1483

 7 .00206 535697.1 26327079 62 .10347 469.2980 680.5334

 8 .00223 484374.3 21788867 63 .11070 403.3585 555.2533

 9 .00247 437866.7 18033491 64 .11835 345.8500 452.4754

10 .00279 394792.7 14925817 65 .12643 295.7969 368.2309

11 .00319 354241.7 12353807 66 .13502 252.3153 299.2570

12 .00368 315710.2 10225005 67 .14424 214.5971 242.8582

13 .00421 279087.2 8462608 68 .15408 181.9226 196.7754

14 .00473 244711.6 7003199 69 .16455 153.6688 159.1511

15 .00520 213081.2 5794648 70 .17557 129.2985 128.4551

16 .00559 184607.0 4793879 71 .18708 108.3463 103.4370

17 .00591 159486.2 3965383 72 .19905 90.40249 83.07678

18 .00616 137673.2 3279669 73 .21142 75.10072 66.53572

19 .00638 118925.8 2712337 74 .22432 62.10767 53.13320

20 .00660 102873.2 2243051 75 .23786 51.11711 42.30279

21 .00683 89133.16 1854902 76 .25220 41.85235 33.57406

22 .00706 77381.96 1533840 77 .26738 34.06862 26.55487

23 .00730 67341.81 1268310 78 .28344 27.55328 20.92294

24 .00756 58751.39 1048724 79 .30030 22.12368 16.41296

25 .00786 51377.81 867146.1 80 .31775 17.62428 12.80910

26 .00821 45024.57 716991.0 81 .33562 13.92156 9.938078

27 .00863 39524.09 592835.9 82 .35378 10.89883 7.660517

28 .00908 34740.67 490158.9 83 .37221 8.452555 5.863534

29 .00959 30571.15 405247.8 84 .39112 6.489998 4.455579

30 .01013 26930.48 335024.8 85 .41073 4.928646 3.359911

31 .01071 23750.06 276949.9 86 .43084 3.697607 2.511475

32 .01132 20970.82 228924.9 87 .45106 2.737533 1.858065

33 .01200 18539.31 189215.7 88 .47134 1.998123 1.359350

34 .01272 16409.30 156381.0 89 .49169 1.436218 .9825055

35 .01353 14540.48 129235.8 90 .51207 1.015244 .7008069

36 .01439 12897.83 106792.2 91 .53200 .7048534 .4923313

37 .01534 11452.49 88237.75 92 .55089 .4802566 .3399424

38 .01639 10178.42 72900.64 93 .56867 .3210753 .2305196

39 .01754 9052.976 60222.83 94 .58557 .2105857 .1535076

40 .01883 8056.626 49744.84 95 .60199 .1354210 .1004013

41 .02028 7171.882 41085.81 96 .61775 .08530745 .06440579

42 .02190 6383.842 33929.94 97 .63255 .05261824 .04045799

43 .02371 5680.149 28016.39 98 .64661 .03177617 .02488759

44 .02573 5050.430 23129.67 99 .66061 .01877423 .01500328

45 .02792 4486.327 19090.91 100 .67446 .01083498 .008847418

46 .03032 3980.930 15753.55 101 .68836 .006097088 .005096984

47 .03290 3528.318 12995.58 102 .70220 .003338246 .002861159

48 .03569 3123.326 10717.10 103 .71606 .001774663 .001561383

49 .03870 2761.163 8835.016 104 .73120 .0009126926 .0008286234

50 .04197 2437.432 7280.886 105 .74582 .0004521261 .0004226783

51 .04552 2148.125 5997.730 106 .76559 .0002141415 .0002099396

52 .04932 1889.828 4938.325 107 .79045 .00009452863 .00009930915

53 .05339 1659.564 4063.916 108 .83284 .00003645059 .00004521526

54 .05772 1454.618 3342.403 109 .91391 .000008811001 .00001928204
95

Table C (21.0)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 21.0 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01040 1689570 100000000 55 .06160 1136.700 2508.382

 1 .00226 1076918 81871074 56 .06651 991.0258 2057.020

 2 .00194 918824.3 67612868 57 .07176 862.1336 1685.666

 3 .00181 802871.2 55851309 58 .07731 748.2988 1380.210

 4 .00178 711424.4 46140845 59 .08313 648.0176 1129.040

 5 .00181 635904.7 38121364 60 .08921 559.9362 922.6390

 6 .00189 571528.4 31496656 61 .09559 482.7862 753.1782

 7 .00202 515397.2 26023975 62 .10234 415.3599 614.1952

 8 .00219 465523.2 21502412 63 .10952 356.5340 500.2990

 9 .00243 420402.2 17766991 64 .11711 305.3057 407.0193

10 .00275 378664.7 14680937 65 .12513 260.7848 330.6906

11 .00315 339409.4 12131040 66 .13365 222.1661 268.3042

12 .00363 302137.5 10024028 67 .14280 188.7153 217.3790

13 .00416 266736.6 8282559 68 .15258 159.7798 175.8398

14 .00467 233535.2 6842871 69 .16298 134.7952 141.9834

15 .00514 203016.3 5652629 70 .17393 113.2755 114.4091

16 .00553 175576.3 4668658 71 .18538 94.80071 91.97441

17 .00584 151402.3 3855420 72 .19728 79.00118 73.74834

18 .00609 130444.7 3183451 73 .20959 65.54735 58.96700

19 .00631 112463.1 2628411 74 .22242 54.13990 47.01124

20 .00653 97093.37 2170053 75 .23590 44.50445 37.36684

21 .00676 83961.21 1791570 76 .25017 36.39365 29.60757

22 .00698 72750.25 1479022 77 .26529 29.58910 23.37893

23 .00721 63189.43 1220960 78 .28130 23.90140 18.39013

24 .00747 55024.43 1007903 79 .29810 19.16814 14.40225

25 .00777 48029.08 832015.4 80 .31551 15.25124 11.22131

26 .00811 42012.88 686806.4 81 .33334 12.03237 8.691787

27 .00852 36813.67 566939.5 82 .35146 9.408294 6.688771

28 .00897 32300.28 467972.8 83 .36986 7.287631 5.111275

29 .00947 28373.10 386265.6 84 .38876 5.588689 3.877534

30 .01000 24950.07 318804.1 85 .40835 4.238958 2.919179

31 .01057 21965.06 263105.3 86 .42845 3.176256 2.178428

32 .01118 19361.23 217121.6 87 .44867 2.348625 1.609003

33 .01184 17087.25 179163.1 88 .46896 1.712111 1.175192

34 .01255 15098.78 147828.2 89 .48932 1.229080 .8479968

35 .01334 13357.25 121965.6 90 .50972 .8677086 .6038640

36 .01420 11829.20 100618.1 91 .52968 .6016403 .4235257

37 .01513 10487.08 82998.89 92 .54861 .4093896 .2919505

38 .01616 9306.087 68459.03 93 .56642 .2733301 .1976484

39 .01729 8264.675 56460.16 94 .58335 .1790276 .1314005

40 .01856 7344.313 46559.75 95 .59981 .1149694 .08580009

41 .01999 6528.424 38391.58 96 .61562 .07232393 .05494840

42 .02159 5802.910 31652.56 97 .63045 .04454766 .03446006

43 .02338 5156.092 26092.72 98 .64456 .02686463 .02116294

44 .02537 4578.179 21505.93 99 .65859 .01585008 .01273682

45 .02754 4061.283 17721.36 100 .67249 .009134547 .007498475

46 .02991 3598.888 14599.24 101 .68644 .005133005 .004312720

47 .03246 3185.416 12023.45 102 .70033 .002806466 .002416916

48 .03521 2816.007 9899.022 103 .71424 .001489895 .001316772

49 .03819 2486.163 8147.118 104 .72944 .0007651990 .0006976536

50 .04143 2191.763 6702.895 105 .74411 .0003785654 .0003552828

51 .04494 1929.058 5512.476 106 .76396 .0001790852 .0001761733

52 .04870 1694.857 4531.281 107 .78894 .00007897102 .00008319872

53 .05272 1486.382 3722.782 108 .83158 .00003042758 .00003781760

54 .05701 1301.104 3056.774 109 .91322 .000007351746 .00001610066
96

Table C (21.2)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 21.2 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01037 1657625 100000000 55 .06087 1015.760 2290.577

 1 .00224 1047336 81735974 56 .06573 884.4134 1875.307

 2 .00191 891221.0 67389907 57 .07093 768.3684 1534.222

 3 .00178 777120.9 55575273 58 .07643 666.0297 1254.136

 4 .00175 687412.5 45837038 59 .08220 576.0080 1024.216

 5 .00179 613530.0 37807867 60 .08822 497.0548 835.5969

 6 .00186 550701.6 31186092 61 .09455 428.0030 680.9975

 7 .00199 496038.6 25724852 62 .10125 367.7441 554.4175

 8 .00216 447562.0 21220185 63 .10836 315.2497 450.8613

 9 .00239 403777.0 17504860 64 .11589 269.6030 366.1939

10 .00271 363326.4 14440468 65 .12384 229.9916 297.0302

11 .00310 325317.7 11912647 66 .13231 195.6824 240.5963

12 .00358 289257.0 9827324 67 .14139 166.0081 194.6085

13 .00410 255030.7 8106629 68 .15110 140.3765 157.1608

14 .00462 222957.2 6686469 69 .16143 118.2767 126.6914

15 .00508 193504.8 5514317 70 .17232 99.26902 101.9185

16 .00547 167056.2 4546907 71 .18371 82.97414 81.79793

17 .00578 143788.5 3748681 72 .19554 69.05886 65.48024

18 .00602 123648.6 3090208 73 .20778 57.22658 52.26968

19 .00624 106397.9 2547215 74 .22055 47.20850 41.60306

20 .00645 91678.61 2099546 75 .23396 38.75880 33.01358

21 .00668 79124.57 1730500 76 .24817 31.65631 26.11511

22 .00690 68426.51 1426248 77 .26324 25.70615 20.58715

23 .00713 59319.93 1175451 78 .27919 20.73961 16.16736

24 .00738 51557.35 968734.8 79 .29594 16.61228 12.64060

25 .00767 44919.14 798362.5 80 .31330 13.20156 9.832496

26 .00801 39220.61 657939.4 81 .33109 10.40255 7.603471

27 .00841 34304.86 542214.3 82 .34918 8.123945 5.841601

28 .00886 30045.12 446825.2 83 .36755 6.285058 4.456538

29 .00935 26345.18 368201.7 84 .38642 4.813928 3.375255

30 .00988 23125.87 303393.6 85 .40600 3.646822 2.536848

31 .01043 20323.47 249974.0 86 .42609 2.729192 1.889991

32 .01103 17883.27 205944.9 87 .44630 2.015541 1.393658

33 .01169 15755.99 169660.0 88 .46660 1.467456 1.016228

34 .01239 13899.12 139756.1 89 .48698 1.052117 .7320807

35 .01317 12275.73 115115.5 90 .50740 .7418245 .5204592

36 .01401 10853.85 94810.18 91 .52739 .5136877 .3644266

37 .01492 9607.203 78078.96 92 .54634 .3490796 .2507970

38 .01594 8512.148 64294.72 93 .56419 .2327515 .1695076

39 .01706 7548.203 52938.23 94 .58115 .1522426 .1125059

40 .01831 6697.772 43583.35 95 .59765 .09763463 .07334138

41 .01972 5945.150 35878.04 96 .61350 .06133423 .04689203

42 .02130 5276.998 29531.42 97 .62837 .03772592 .02935910

43 .02306 4682.277 24304.00 98 .64252 .02271888 .01800054

44 .02503 4151.746 19998.59 99 .65660 .01338529 .01081567

45 .02717 3677.962 16452.08 100 .67054 .007703245 .006356938

46 .02951 3254.783 13531.22 101 .68453 .004322640 .003650136

47 .03203 2876.953 11125.47 102 .69848 .002360099 .002042218

48 .03475 2539.901 9144.592 103 .71244 .001251195 .001110795

49 .03769 2239.402 7513.785 104 .72769 .0006417321 .0005875514

50 .04090 1971.596 6171.631 105 .74242 .0003170676 .0002987191

51 .04437 1732.977 5067.187 106 .76235 .0001498127 .0001478807

52 .04809 1520.562 4158.378 107 .78744 .00006599366 .00006972218

53 .05208 1331.760 3410.777 108 .83031 .00002540740 .00003163960

54 .05632 1164.212 2795.966 109 .91254 .000006136007 .00001344818
97

Table C (21.4)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 21.4 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01035 1626938 100000000 55 .06015 908.0096 2091.998

 1 .00222 1018956 81601318 56 .06497 789.5481 1709.908

 2 .00189 864765.6 67168048 57 .07012 685.0400 1396.601

 3 .00176 752465.0 55301053 58 .07557 593.0103 1139.758

 4 .00173 664442.1 45535728 59 .08129 512.1756 929.2738

 5 .00176 592145.0 37497460 60 .08726 441.3846 756.8901

 6 .00184 530813.4 30879094 61 .09353 379.5636 615.8365

 7 .00196 477568.5 25429652 62 .10017 325.6952 500.5423

 8 .00212 430440.1 20942120 63 .10723 278.8376 406.3785

 9 .00235 387942.8 17247019 64 .11469 238.1529 329.5208

10 .00267 348731.5 14204325 65 .12259 202.8999 266.8433

11 .00306 311922.6 11698537 66 .13099 172.4108 215.7887

12 .00353 277027.0 9634795 67 .14001 146.0794 174.2551

13 .00405 243930.0 7934717 68 .14965 123.3683 140.4920

14 .00456 212940.0 6533892 69 .15992 103.8148 113.0677

15 .00503 184511.5 5379609 70 .17075 87.02130 90.80892

16 .00541 159013.3 4428524 71 .18206 72.64522 72.76148

17 .00572 136613.6 3645065 72 .19383 60.38614 58.15050

18 .00596 117255.4 2999843 73 .20601 49.97714 46.34223

19 .00617 100702.4 2468655 74 .21871 41.17683 36.82445

20 .00638 86603.04 2031440 75 .23206 33.76495 29.17344

21 .00661 74599.00 1671607 76 .24621 27.54374 23.03938

22 .00682 64388.02 1375440 77 .26121 22.33930 18.13256

23 .00704 55712.05 1131710 78 .27711 18.00133 14.21628

24 .00729 48330.26 931149.3 79 .29381 14.40139 11.09682

25 .00758 42029.39 766122.9 80 .31113 11.43063 8.617443

26 .00791 36630.39 630330.2 81 .32887 8.996084 6.652892

27 .00831 31981.44 518605.6 82 .34693 7.016936 5.102869

28 .00875 27960.03 426665.8 83 .36527 5.421959 3.886548

29 .00923 24473.23 351010.3 84 .38411 4.147753 2.938712

30 .00975 21444.69 288751.6 85 .40367 3.138292 2.205103

31 .01030 18812.99 237518.2 86 .42375 2.345718 1.640129

32 .01089 16525.50 195360.6 87 .44397 1.730186 1.207420

33 .01154 14534.88 160675.3 88 .46427 1.258119 .8789762

34 .01223 12800.39 132137.0 89 .48465 .9008880 .6321629

35 .01299 11286.68 108660.4 90 .50510 .6343835 .4486841

36 .01382 9963.215 89346.30 91 .52512 .4387175 .3136519

37 .01472 8804.899 73458.08 92 .54410 .2977392 .2154984

38 .01573 7789.225 60389.96 93 .56198 .1982540 .1454102

39 .01683 6896.716 49641.26 94 .57898 .1295021 .09635299

40 .01806 6110.666 40801.67 95 .59551 .08293739 .06270796

41 .01945 5416.195 33532.82 96 .61140 .05202944 .04002733

42 .02101 4800.684 27555.58 97 .62631 .03195807 .02501983

43 .02275 4253.700 22640.54 98 .64049 .01921850 .01531479

44 .02469 3766.521 18599.12 99 .65461 .01130710 .009186769

45 .02681 3332.124 15275.59 100 .66860 .006498120 .005390652

46 .02912 2944.720 12542.90 101 .68264 .003641283 .003090198

47 .03161 2599.357 10295.88 102 .69663 .001985312 .001726089

48 .03430 2291.736 8448.763 103 .71064 .001051048 .0009373008

49 .03721 2017.891 6930.610 104 .72595 .0005383470 .0004949655

50 .04038 1774.206 5683.248 105 .74073 .0002656393 .0002512326

51 .04382 1557.401 4658.515 106 .76074 .0001253623 .0001241677

52 .04750 1364.690 3816.704 107 .78594 .00005516533 .00005844559

53 .05144 1193.654 3125.373 108 .82906 .00002122183 .00002647865

54 .05565 1042.096 2557.786 109 .91186 .000005122843 .00001123601
98

Table C (21.6)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 21.6 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

0 .01032 1597443 100000000 55 .05945 811.9755 1910.920

 1 .00220 991715.4 81467105 56 .06422 705.1045 1559.333

 2 .00187 839397.8 66947282 57 .06932 610.9598 1271.522

 3 .00174 728845.4 55028635 58 .07473 528.1773 1035.975

 4 .00170 642457.5 45236889 59 .08039 455.5717 843.2674

 5 .00173 571695.9 37190105 60 .08631 392.0814 685.7085

 6 .00181 511812.3 30575617 61 .09253 336.7185 557.0026

 7 .00193 459937.4 25138317 62 .09912 288.5494 451.9785

 8 .00209 414110.1 20668147 63 .10612 246.7118 366.3471

 9 .00232 372854.3 16993390 64 .11352 210.4398 296.5719

10 .00263 334836.9 13972423 65 .12136 179.0569 239.7665

11 .00301 299183.1 11488618 66 .12970 151.9552 193.5735

12 .00349 265408.6 9446346 67 .13865 128.5835 156.0587

13 .00400 233397.6 7766724 68 .14823 108.4547 125.6144

14 .00451 203449.0 6385038 69 .15843 91.14941 100.9279

15 .00497 176003.4 5248406 70 .16919 76.30813 80.92568

16 .00535 151416.9 4313410 71 .18044 63.62146 64.73579

17 .00566 129848.6 3544478 72 .19215 52.81854 51.65133

18 .00589 111238.1 2912262 73 .20426 43.65915 41.09511

19 .00610 95351.21 2392640 74 .21690 35.92650 32.60127

20 .00631 81842.83 1965651 75 .23019 29.42323 25.78523

21 .00653 70362.18 1614810 76 .24427 23.97250 20.33009

22 .00674 60613.91 1326521 77 .25922 19.41909 15.97397

23 .00696 52346.28 1089664 78 .27506 15.62912 12.50330

24 .00721 45324.94 895080.3 79 .29171 12.48835 9.743662

25 .00750 39342.80 735235.1 80 .30898 9.900120 7.554180

26 .00782 34226.31 603922.3 81 .32669 7.782004 5.822433

27 .00821 29828.56 496061.1 82 .34470 6.062503 4.458549

28 .00864 26031.16 407446.8 83 .36301 4.678716 3.390223

29 .00912 22744.36 334647.9 84 .38183 3.574781 2.559213

30 .00963 19894.52 274838.6 85 .40137 2.701439 1.917182

31 .01018 17422.46 225702.0 86 .42144 2.016696 1.423632

32 .01075 15277.52 185336.3 87 .44165 1.485650 1.046317

33 .01139 13414.26 152180.1 88 .46196 1.078948 .7604435

34 .01207 11793.62 124944.8 89 .48236 .7716145 .5460143

35 .01283 10381.77 102577.1 90 .50282 .5426570 .3869018

36 .01364 9149.546 84205.53 91 .52286 .3747950 .2700183

37 .01453 8072.988 69117.61 92 .54188 .2540218 .1852143

38 .01552 7130.664 56728.20 93 .55979 .1689176 .1247700

39 .01660 6304.051 46554.55 94 .57682 .1101899 .08254024

40 .01782 5577.292 38201.68 95 .59339 .07047277 .05363006

41 .01919 4936.290 31344.37 96 .60931 .04414895 .03417648

42 .02073 4369.103 25714.86 97 .62426 .02707988 .02132751

43 .02245 3865.876 21093.40 98 .63848 .01626214 .01303323

44 .02437 3418.374 17299.65 99 .65265 .009554348 .007805287

45 .02646 3019.973 14184.95 100 .66667 .005483131 .004572487

46 .02874 2665.214 11628.21 101 .68076 .003068224 .002616873

47 .03120 2349.436 9529.358 102 .69480 .001670534 .001459300

48 .03386 2068.595 7806.898 103 .70885 .0008831793 .0007911257

49 .03674 1818.968 6393.548 104 .72422 .0004517514 .0004170869

50 .03987 1597.166 5234.223 105 .73905 .0002226187 .0002113551

51 .04328 1400.124 4283.396 106 .75914 .0001049335 .0001042870

52 .04692 1225.240 3503.598 107 .78445 .00004612744 .00004900707

53 .05082 1070.254 2864.262 108 .82780 .00001773105 .00002216603

54 .05499 933.1207 2340.239 109 .91118 .000004278243 .000009390512
99

Table C (21.8)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 21.8 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01030 15690810 1000000000 55 .05876 7263.519 17457.75

 1 .00218 9655562 813333330 56 .06349 6299.103 14222.34

 2 .00185 8150612 667276030 57 .06855 5450.776 11578.23

 3 .00172 7062077 547580030 58 .07391 4705.924 9417.894

 4 .00168 6214063 449404980 59 .07952 4053.601 7653.432

 5 .00171 5521326 368857690 60 .08539 3484.017 6213.220

 6 .00178 4936500 302756130 61 .09155 2988.086 5038.726

 7 .00190 4430993 248507900 62 .09809 2557.240 4081.948

 8 .00206 3985280 203981990 63 .10503 2183.582 3303.154

 9 .00228 3584695 167439000 64 .11238 1860.113 2669.637

10 .00259 3216026 137446780 65 .12015 1580.661 2154.751

11 .00297 2870612 112828010 66 .12843 1339.688 1736.764

12 .00344 2543657 92618826 67 .13732 1132.186 1397.877

13 .00396 2233993 76025556 68 .14684 953.7353 1123.329

14 .00446 1944517 62398120 69 .15697 800.5384 901.0837

15 .00492 1679503 51206103 70 .16767 669.3430 721.3174

16 .00529 1442384 42014709 71 .17886 557.3549 576.0641

17 .00560 1234666 34468240 72 .19049 462.1320 458.8747

18 .00583 1055715 28273764 73 .20254 381.5124 364.4929

19 .00604 903208.8 23190862 74 .21512 313.5491 288.6820

20 .00625 773760.1 19020943 75 .22834 256.4734 227.9515

21 .00646 663935.8 15600320 76 .24237 208.7038 179.4308

22 .00667 570850.1 12794176 77 .25726 168.8552 140.7527

23 .00689 492047.1 10492460 78 .27304 135.7344 109.9905

24 .00713 425246.6 8604643 79 .28964 108.3255 85.57341

25 .00741 368437.8 7056404 80 .30687 85.76990 66.23542

26 .00773 319938.4 5786614 81 .32453 67.33691 50.96755

27 .00811 278326.7 4745314 82 .34251 52.39378 38.96450

28 .00854 242458.9 3891230 83 .36078 40.38500 29.57945

29 .00901 211468.2 3190733 84 .37958 30.81829 22.29228

30 .00952 184644.3 2616173 85 .39910 23.26052 16.67238

31 .01005 161416.9 2144916 86 .41916 17.34312 12.36000

32 .01062 141298.7 1758417 87 .43937 12.76035 9.069223

33 .01125 123853.4 1441469 88 .45967 9.255544 6.580520

34 .01192 108706.6 1181550 89 .48008 6.610773 4.717191

35 .01266 95534.51 968434.8 90 .50056 4.643243 3.337079

36 .01347 84058.45 793682.7 91 .52063 3.202767 2.325119

37 .01434 74049.87 650401.2 92 .53968 2.167848 1.592256

38 .01532 65304.60 532939.5 93 .55761 1.439631 1.070865

39 .01638 57646.56 436643.8 94 .57468 .9378429 .7072560

40 .01758 50925.20 357712.3 95 .59128 .5989856 .4587811

41 .01893 45006.96 293020.1 96 .60725 .3747279 .2918844

42 .02045 39778.87 239998.3 97 .62223 .2295291 .1818486

43 .02215 35147.81 196542.7 98 .63649 .1376453 .1109451

44 .02405 31036.04 160928.8 99 .65069 .08075637 .06633325

45 .02611 27381.10 131737.9 100 .66476 .04628028 .03879548

46 .02837 24131.52 107815.7 101 .67889 .02586109 .02216652

47 .03080 21243.42 88210.26 102 .69298 .01406077 .01234087

48 .03343 18678.75 72147.33 103 .70708 .007423402 .006679332

49 .03628 16402.58 58988.86 104 .72250 .003791970 .003515607

50 .03938 14383.17 48213.26 105 .73738 .001866206 .001778577

51 .04275 12591.86 39390.26 106 .75755 .0008785982 .0008761465

52 .04636 11004.33 32166.31 107 .78297 .0003858169 .0004110469

53 .05022 9599.514 26253.42 108 .82656 .0001481887 .0001856123

54 .05435 8358.357 21415.08 109 .91051 .00003573952 .00007850449
100

Table C (22.0)

Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 22.0 Percent

Age Remainder R – Factors D – Factors Age Remainder R – Factors D - Factors

    

x Factors Rx-0.5Mx Dx x Factors Rx-0.5Mx Dx

 0 .01027 15417945 1000000000 55 .05809 6499.822 15951.38

 1 .00216 9404233 812000000 56 .06278 5629.282 12973.84

 2 .00183 7917030 665090030 57 .06779 4864.652 10544.53

 3 .00170 6845012 544891420 58 .07310 4194.272 8563.008

 4 .00166 6012397 446465300 59 .07867 3608.032 6947.303

 5 .00169 5334081 365844160 60 .08449 3096.907 5630.723

 6 .00175 4762817 299790380 61 .09060 2652.539 4558.854

 7 .00187 4270110 245670160 62 .09708 2267.065 3687.142

 8 .00202 3836526 201322120 63 .10396 1933.255 2978.782

 9 .00225 3447491 164984720 64 .11125 1644.711 2403.530

10 .00255 3089911 135210110 65 .11897 1395.802 1936.787

11 .00293 2755213 110810000 66 .12718 1181.484 1558.523

12 .00340 2438646 90813155 67 .13601 997.2070 1252.359

13 .00391 2139034 74421180 68 .14547 838.9603 1004.741

14 .00441 1859183 60981192 69 .15554 703.3046 804.6364

15 .00486 1603240 49961284 70 .16617 587.2980 643.0555

16 .00524 1374514 40926130 71 .17730 488.4172 512.7201

17 .00554 1174430 33520144 72 .18887 404.4601 407.7473

18 .00577 1002324 27450981 73 .20086 333.4809 323.3504

19 .00598 855897.0 22479083 74 .21337 273.7311 255.6770

20 .00618 731823.0 18406924 75 .22653 223.6255 201.5588

21 .00639 626742.9 15071973 76 .24049 181.7498 158.3958

22 .00660 537836.6 12340603 77 .25532 146.8674 124.0484

23 .00681 462708.9 10103895 78 .27105 117.9154 96.77803

24 .00705 399140.9 8272406 79 .28760 93.98975 75.17060

25 .00733 345180.4 6772825 80 .30478 74.32811 58.08806

26 .00764 299196.5 5544960 81 .32240 58.28250 44.62496

27 .00802 259813.9 4539691 82 .34034 45.29292 34.05968

28 .00844 225927.0 3716514 83 .35859 34.86872 25.81363

29 .00890 196698.9 3042473 84 .37735 26.57602 19.42231

30 .00940 171444.6 2490520 85 .39685 20.03390 14.50212

31 .00993 149614.5 2038550 86 .41690 14.91887 10.73346

32 .01049 130739.9 1668478 87 .43710 10.96302 7.862830

33 .01111 114401.8 1365499 88 .45741 7.941910 5.695823

34 .01177 100241.3 1117443 89 .47783 5.665339 4.076310

35 .01250 87948.79 914389.9 90 .49833 3.974105 2.878974

36 .01330 77257.83 748161.5 91 .51842 2.737657 2.002645

37 .01416 67950.37 612092.7 92 .53749 1.850585 1.369175

38 .01512 59831.99 500727.3 93 .55546 1.227298 .9193238

39 .01617 52735.26 409579.5 94 .57256 .7984388 .6061745

40 .01735 46517.28 334990.3 95 .58920 .5092546 .3925672

41 .01869 41051.51 273957.5 96 .60519 .3181528 .2493485

42 .02019 36231.10 224017.2 97 .62022 .1946047 .1550934

43 .02186 31968.03 183154.5 98 .63451 .1165387 .09446674

44 .02374 28188.95 149720.8 99 .64875 .06827757 .05638837

45 .02578 24834.93 122362.0 100 .66286 .03907414 .03292509

46 .02801 21857.47 99978.17 101 .67704 .02180384 .01878152

47 .03041 19215.25 81663.80 102 .69117 .01183832 .01043918

48 .03302 16872.51 66683.47 103 .70532 .006241435 .005640806

49 .03583 14796.45 54432.14 104 .72080 .003183891 .002964121

50 .03890 12957.34 44416.00 105 .73572 .001564896 .001497117

51 .04223 11328.40 36228.40 106 .75597 .0007358589 .0007362872

52 .04581 9886.907 29535.82 107 .78149 .0003227984 .0003448652

53 .04963 8613.203 24066.96 108 .82532 .0001238865 .0001554720

54 .05372 7489.548 19599.39 109 .90984 .00002986486 .00006564889
 Table 90CM 

 Age Age Age 

 x l x l x l x x x

 0 100000 37 95969 74 62852

 1 99064 38 95780 75 60449

 2 98992 39 95581 76 57955

 3 98944 40 95373 77 55373

 4 98907 41 95156 78 52704

 

 5 98877 42 94928 79 49943

 6 98850 43 94687 80 47084

 7 98826 44 94431 81 44129

 8 98803 45 94154 82 41091

 9 98783 46 93855 83 37994

 

 10 98766 47 93528 84 34876

 11 98750 48 93173 85 31770

 12 98734 49 92787 86 28687

 13 98713 50 92370 87 25638

 14 98681 51 91918 88 22658

 

15 98635 52 91424 89 19783

 16 98573 53 90885 90 17046

 17 98497 54 90297 91 14466

 18 98409 55 89658 92 12066

 19 98314 56 88965 93 9884

 

 20 98215 57 88214 94 7951

 21 98113 68 87397 95 6282

 22 98006 59 86506 96 4868

 23 97896 60 85537 97 3694

 24 97784 61 84490 98 2745

 

 25 97671 62 83368 99 1999

 26 97556 63 82169 100 1424

 27 97441 64 80887 101 991

 28 97322 65 79519 102 672

 29 97199 66 78066 103 443

 

 30 97070 67 76531 104 284

 31 96934 68 74907 105 175

 32 96791 69 73186 106 105

 33 96642 70 71357 107 60

 34 96485 71 69411 108 33

 35 96322 72 67344 109 17

 36 96150 73 65154 110 0

 

101