#### § 1.664-4A Valuation of charitable remainder interests for which the valuation date is before June 1, 2023.

(a) *Valuation of charitable remainder interests for which the valuation date is before January 1, 1952.* There was no provision for the qualification of a charitable remainder unitrust under section 664 until 1969. See § 20.2031-7A(a) of this chapter (Estate Tax Regulations) for the determination of the present value of a charitable interest for which the valuation date is before January 1, 1952.

(b) *Valuation of charitable remainder interests for which the valuation date is after December 31, 1951, and before January 1, 1971.* No charitable deduction is allowable for a transfer to a unitrust for which the valuation date is after the effective dates of the Tax Reform Act of 1969 unless the unitrust meets the requirements of section 664. See § 20.2031-7A(b) of this chapter (Estate Tax Regulations) for the determination of the present value of a charitable remainder interest for which the valuation date is after December 31, 1951, and before January 1, 1971.

(c) *Valuation of charitable remainder unitrusts having certain payout sequences for transfers for which the valuation date is after December 31, 1970, and before December 1, 1983.* For the determination of the present value of a charitable remainder unitrust for which the valuation date is after December 31, 1970, and before December 1, 1983, see § 20.2031-7A(c) of this chapter (Estate Tax Regulations) and former § 1.664-4(d) (as contained in the 26 CFR part 1 edition revised as of April 1, 1994).

(d) *Valuation of charitable remainder unitrusts having certain payout sequences for transfers for which the valuation date is after November 30, 1983, and before May 1, 1989* —

(1) *In general.* Except as otherwise provided in paragraph (d)(2) of this section, in the case of transfers made after November 30, 1983, for which the valuation date is before May 1, 1989, the present value of a remainder interest that is dependent on a term of years or the termination of the life of one individual is determined under paragraphs (d)(3) through (d)(6) of this section, provided that the amount of the payout as of any payout date during any taxable year of the trust is not larger than the amount that the trust could distribute on such date under § 1.664-3(a)(1)(v) if the taxable year of the trust were to end on such date. The present value of the remainder interest in the trust is determined by computing the adjusted payout rate (as defined in paragraph (d)(3) of this section) and following the procedure outlined in paragraph (d)(4) or (d)(5) of this section, whichever is applicable. The present value of a remainder interest that is dependent on a term of years is computed under paragraph (d)(4) of this section. The present value of a remainder interest that is dependent on the termination of the life of one individual is computed under paragraph (d)(5) of this section. See paragraph (d)(2) of this section for testamentary transfers for which the valuation date is after November 30, 1983, and before August 9, 1984.

(2) *Rules for determining the present value for testamentary transfers where the decedent dies after November 30, 1983, and before August 9, 1984.* For purposes of section 2055 or 2106, if—

(i) The decedent dies after November 30, 1983, and before August 9, 1984; or

(ii) On December 1, 1983, the decedent was mentally incompetent so that the disposition of the property could not be changed, and the decedent died after November 30, 1983, without regaining competency to dispose of the decedent's property, or died within 90 days of the date on which the decedent first regained competency, the present value determined under this section of a remainder interest is determined in accordance with paragraph (d)(1) and paragraphs (d)(3) through (d)(6) of this section, or § 1.664-4A(c), at the option of the taxpayer.

(3) *Adjusted payout rate.* The adjusted payout rate is determined by multiplying the fixed percentage described in paragraph (a)(1)(i)(*a*) of § 1.664-3 by the figure in column (2) of Table F(1) which describes the payout sequence of the trust opposite the number in column (1) of Table F(1) which corresponds to the number of months by which the valuation date for the first full taxable year of the trust precedes the first payout date for such taxable year. If the governing instrument does not prescribe when the distribution shall be made during the taxable year of the trust, see § 1.664-4(a). In the case of a trust having a payout sequence for which no figures have been provided by Table F (1) and in the case of a trust which determines the fair market value of the trust assets by taking the average of valuations on more than one date during the taxable year, see § 1.664-4(b).

(4) *Period is a term of years.* If the period described in § 1.664-3(a)(5) is a term of years, the factor which is used in determining the present value of the remainder interest is the factor under the appropriate adjusted payout rate in Table D in § 1.664-4(e)(6) that corresponds to the number of years in the term. If the adjusted payout rate is an amount which is between adjusted payout rates for which factors are provided in Table D, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying the net fair market value (as of the appropriate valuation date) of the property placed in trust by the factor determined under this paragraph (d)(4). For purposes of this section, the term *appropriate valuation date* means the date on which the property is transferred to the trust by the donor except that, for purposes of section 2055 or 2106, it means the date of death unless the alternate valuation date is elected in accordance with section 2032 and the regulations thereunder in which event it means the alternate valuation date. If the adjusted payout rate is greater than 14 percent, see § 1.664-4(b). The application of this paragraph (d)(4) may be illustrated by the following example:

# Example.

D transfers $100,000 to a charitable remainder unitrust on January 1, 1985. The trust instrument requires that the trust pay to D semiannually (on June 30 and December 31) 10 percent of the fair market value of the trust assets as of June 30th for a term of 15 years. The adjusted payout rate is 9.767 percent (10% × 0.976731). The present value of the remainder interest is $21,404.90, computed as follows:

| Factor at 9.6 percent for 15 years | 0.220053 |
| --- | --- |
| Factor at 9.8 percent for 15 years | .212862 |
| Difference | .007191 |

9.767% − 9.6 ÷ 0.2% == ÷ .007191

X === .006004

| Factor at 9.6 percent for 15 years | 0.220053 |
| --- | --- |
| Less: X | .006004 |
| Interpolated factor | .214049 |
| Present value of remainder interest = $100,000 × 0.214049 = $21,404.90 | |

(5) *Period is the life of one individual.* If the period described in paragraph (a)(5) of § 1.664-3 is the life of one individual, the factor that is used in determining the present value of the remainder interest is the factor under the appropriate adjusted payout rate in column (2) of Table E in paragraph (d)(6) of this section opposite the number in column (1) that corresponds to the age of the individual whose life measures the period. For purposes of the computations described in this paragraph (b)(5), the age of an individual is to be taken as the age of that individual at the individual's nearest birthday. If the adjusted payout rate is an amount which is between adjusted payout rates for which factors are provided for in Table E, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying the net fair market value (as of the appropriate valuation date) of the property placed in trust by the factor determined under this paragraph (b)(5). If the adjusted payout rate is greater than 14 percent, see § 1.664-4(b). The application of this paragraph may be illustrated by the following example:

# Example.

A, who will be 50 years old on April 15, 1985, transfers $100,000 to a charitable remainder unitrust on January 1, 1985. The trust instrument requires that the trust pay to A at the end of each taxable year of the trust 10 percent of the fair market value of the trust assets as of the beginning of each taxable year of the trust. The adjusted payout rate is 9.091 percent (10 percent × .909091). The present value of the remainder interest is $15,259.00 computed as follows:

| Factor at 9 percent at age 50 | 0.15472 |
| --- | --- |
| Factor at 9.2 percent at age 50 | .15003 |
| Difference | .00469 |
| 9.091% − 9% ÷ 0.2% = X ÷ 0.00469 |
| x = 0.00213 |
| Factor at 9 percent at age 50 | .15472 |
| Less: X | .00213 |
| Interpolated factor | .15259 |
| Present value of remainder interest = |
| $100,000 × 0.15259 = $15,259.00 |

(6) *Actuarial tables for transfers for which the valuation date is after November 30, 1983, and before May 1, 1989.* Table D in § 1.664-4(e)(6) and the following tables shall be used in the application of the provisions of this section:

| (1) Age | (2) Adjusted payout rate |
| --- | --- |
| 2.2% | 2.4% | 2.6% | 2.8% | 3.0% |
| 0 | .23253 | .20635 | .18364 | .16394 | .14683 |
| 1 | .22196 | .19506 | .17170 | .15139 | .13372 |
| 2 | .22597 | .19884 | .17523 | .15468 | .13676 |
| 3 | .23039 | .20304 | .17920 | .15840 | .14024 |
| 4 | .23503 | .20747 | .18340 | .16237 | .14397 |
| 5 | .23988 | .21211 | .18783 | .16656 | .14793 |
| 6 | .24489 | .21693 | .19243 | .17094 | .15207 |
| 7 | .25004 | .22189 | .19718 | .17546 | .15637 |
| 8 | .25534 | .22701 | .20209 | .18016 | .16084 |
| 9 | .26080 | .23230 | .20718 | .18503 | .16549 |
| 10 | .26640 | .23774 | .21243 | .19008 | .17031 |
| 11 | .27217 | .24335 | .21786 | .19530 | .17532 |
| 12 | .27807 | .24911 | .22344 | .20068 | .18049 |
| 13 | .28407 | .25497 | .22913 | .20618 | .18579 |
| 14 | .29013 | .26089 | .23489 | .21175 | .19115 |
| 15 | .29621 | .26684 | .24067 | .21735 | .19655 |
| 16 | .30229 | .27279 | .24647 | .22296 | .20196 |
| 17 | .30838 | .27876 | .25228 | .22859 | .20739 |
| 18 | .31451 | .28477 | .25813 | .23427 | .21287 |
| 19 | .32070 | .29085 | .26407 | .24003 | .21844 |
| 20 | .32699 | .29704 | .27012 | .24591 | .22413 |
| 21 | .33339 | .30335 | .27629 | .25192 | .22996 |
| 22 | .33991 | .30977 | .28259 | .25807 | .23592 |
| 23 | .34655 | .31634 | .28904 | .26437 | .24205 |
| 24 | .35334 | .32306 | .29566 | .27085 | .24836 |
| 25 | .36031 | .32998 | .30248 | .27754 | .25490 |
| 26 | .36746 | .33710 | .30952 | .28446 | .26167 |
| 27 | .37481 | .34443 | .31678 | .29161 | .26869 |
| 28 | .38236 | .35197 | .32427 | .29901 | .27596 |
| 29 | .39006 | .35968 | .33194 | .30660 | .28344 |
| 30 | .39793 | .36757 | .33980 | .31439 | .29113 |
| 31 | .40594 | .37561 | .34783 | .32237 | .29902 |
| 32 | .41410 | .38383 | .35605 | .33054 | .30711 |
| 33 | .42240 | .39220 | .36444 | .33890 | .31541 |
| 34 | .43084 | .40072 | .37299 | .34744 | .32389 |
| 35 | .43942 | .40941 | .38172 | .35617 | .33258 |
| 36 | .44813 | .41824 | .39061 | .36508 | .34146 |
| 37 | .45696 | .42720 | .39966 | .37416 | .35053 |
| 38 | .46591 | .43630 | .40885 | .38339 | .35977 |
| 39 | .47496 | .44552 | .41818 | .39278 | .36917 |
| 40 | .48412 | .45486 | .42765 | .40232 | .37875 |
| 41 | .49338 | .46432 | .43725 | .41201 | .38849 |
| 42 | .50275 | .47391 | .44700 | .42187 | .39840 |
| 43 | .51221 | .48360 | .45686 | .43186 | .40847 |
| 44 | .52175 | .49340 | .46685 | .44199 | .41870 |
| 45 | .53136 | .50327 | .47693 | .45223 | .42905 |
| 46 | .54104 | .51323 | .48712 | .46259 | .43953 |
| 47 | .55077 | .52327 | .49739 | .47305 | .45013 |
| 48 | .56058 | .53339 | .50777 | .48363 | .46087 |
| 49 | .57043 | .54358 | .51823 | .49432 | .47173 |
| 50 | .58035 | .55384 | .52879 | .50510 | .48271 |
| 51 | .59029 | .56415 | .53940 | .51597 | .49379 |
| 52 | .60027 | .57450 | .55008 | .52692 | .50496 |
| 53 | .61026 | .58488 | .56080 | .53793 | .51620 |
| 54 | .62025 | .59528 | .57154 | .54897 | .52750 |
| 55 | .63022 | .60567 | .58230 | .56004 | .53884 |
| 56 | .64018 | .61606 | .59306 | .57113 | .55021 |
| 57 | .65012 | .62644 | .60384 | .58225 | .56163 |
| 58 | .66004 | .63681 | .61461 | .59337 | .57306 |
| 59 | .66993 | .64717 | .62538 | .60452 | .58453 |
| 60 | .67979 | .65751 | .63615 | .61567 | .59602 |
| 61 | .68963 | .66784 | .64692 | .62683 | .60754 |
| 62 | .69944 | .67815 | .65769 | .63801 | .61908 |
| 63 | .70922 | .68844 | .66843 | .64918 | .63063 |
| 64 | .71893 | .69868 | .67915 | .66032 | .64217 |
| 65 | .72859 | .70886 | .68982 | .67144 | .65369 |
| 66 | .73817 | .71897 | .70043 | .68250 | .66517 |
| 67 | .74766 | .72901 | .71096 | .69350 | .67660 |
| 68 | .75706 | .73896 | .72142 | .70443 | .68796 |
| 69 | .76637 | .74882 | .73181 | .71530 | .69928 |
| 70 | .77559 | .75861 | .74212 | .72610 | .71053 |
| 71 | .78475 | .76833 | .75237 | 1.73685 | 1.72176 |
| 72 | .79383 | .77799 | .76257 | .74756 | .73294 |
| 73 | .80279 | .78753 | .77266 | .75816 | .74403 |
| 74 | .81158 | .79689 | .78256 | .76858 | .75494 |
| 75 | .82013 | .80602 | .79223 | .77876 | .76561 |
| 76 | .82844 | .81488 | .80163 | .78867 | .77599 |
| 77 | .83648 | .82347 | .81075 | .79829 | .78609 |
| 78 | .84428 | .83182 | .81961 | .80764 | .79592 |
| 79 | .85187 | .83994 | .82824 | .81677 | .80552 |
| 80 | .85927 | .84787 | .83668 | .82569 | .81491 |
| 81 | .86645 | .85556 | .84487 | .83437 | .82404 |
| 82 | .87336 | .86299 | .85278 | .84275 | .83288 |
| 83 | .88003 | .87014 | .86042 | .85084 | .84142 |
| 84 | .88648 | .87708 | .86782 | .85870 | .84971 |
| 85 | .89273 | .88381 | .87501 | .86633 | .85778 |
| 86 | .89868 | .89021 | .88185 | .87360 | .86547 |
| 87 | .90417 | .89613 | .88818 | .88034 | .87260 |
| 88 | .90923 | .90158 | .89402 | .88655 | .87917 |
| 89 | .91396 | .90668 | .89948 | .89237 | .88533 |
| 90 | .91849 | .91156 | .90471 | .89794 | .89124 |
| 91 | .92278 | .91620 | .90968 | .90324 | .89686 |
| 92 | .92673 | .92046 | .91426 | .90812 | .90204 |
| 93 | .93027 | .92429 | .91837 | .91251 | .90670 |
| 94 | .93341 | .92768 | .92201 | .91639 | .91082 |
| 95 | .93612 | .93062 | .92516 | .91976 | .91440 |
| 96 | .93841 | .93309 | .92782 | .92259 | .91740 |
| 97 | .94044 | .93529 | .93018 | .92512 | .92009 |
| 98 | .94223 | .93723 | .93226 | .92733 | .92244 |
| 99 | .94392 | .93905 | .93421 | .92942 | .92466 |
| 100 | .94559 | .94086 | .93615 | .93149 | .92685 |
| 101 | .94709 | .94248 | .93790 | .93334 | .92882 |
| 102 | .94873 | .94424 | .93979 | .93536 | .93096 |
| 103 | .95077 | .94645 | .94216 | .93789 | .93365 |
| 104 | .95278 | .94862 | .94449 | .94037 | .93628 |
| 105 | .95570 | .95178 | .94787 | .94399 | .94012 |
| 106 | .96017 | .95662 | .95309 | .94957 | .94607 |
| 107 | .96616 | .96313 | .96010 | .95709 | .95408 |
| 108 | .97515 | .97291 | .97067 | .96843 | .96620 |
| 109 | .98900 | .98800 | .98700 | .98600 | .98500 |

Table E

**Table E—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989**

| (1) Years | (2) Adjusted payout rate |
| --- | --- |
| 3.2% | 3.4% | 3.6% | 3.8% | 4.0% |
| 0 | .13196 | .11901 | .10774 | .09791 | .08933 |
| 1 | .11834 | .10493 | .09324 | .08303 | .07410 |
| 2 | .12113 | .10749 | .09557 | .08514 | .07601 |
| 3 | .12437 | .11050 | .09835 | .08770 | .07837 |
| 4 | .12787 | .11376 | .10138 | .09052 | .08098 |
| 5 | .13159 | .11725 | .10465 | .09357 | .08382 |
| 6 | .13549 | .12092 | .10810 | .09680 | .08684 |
| 7 | .13956 | .12476 | .11171 | .10019 | .09002 |
| 8 | .14380 | .12877 | .11549 | .10376 | .09337 |
| 9 | .14822 | .13296 | .11946 | .10751 | .09691 |
| 10 | .15282 | .13734 | .12361 | .11144 | .10063 |
| 11 | .15761 | .14190 | .12795 | .11556 | .10454 |
| 12 | .16257 | .14663 | .13247 | .11986 | .10863 |
| 13 | .16764 | .15149 | .13711 | .12428 | .12283 |
| 14 | .17279 | .15643 | .14182 | .12878 | .11712 |
| 15 | .17798 | .16140 | .14657 | .13331 | .12143 |
| 16 | .18318 | .16638 | .15133 | .13785 | .12576 |
| 17 | .18840 | .17138 | .15611 | .14241 | .13010 |
| 18 | .19367 | .17643 | .16094 | .14702 | .13449 |
| 19 | .19903 | .18157 | .16586 | .15172 | .13897 |
| 20 | .20452 | .18685 | .17092 | .15655 | .14358 |
| 21 | .21014 | .19226 | .17612 | .16153 | .14833 |
| 22 | .21591 | .19783 | .18146 | .16665 | .15324 |
| 23 | .22185 | .20356 | .18698 | .17195 | .15832 |
| 24 | .22798 | .20949 | .19270 | .17746 | .16361 |
| 25 | .23434 | .21565 | .19866 | .18321 | .16914 |
| 26 | .24094 | .22207 | .20489 | .18922 | .17494 |
| 27 | .24780 | .22875 | .21138 | .19551 | .18102 |
| 28 | .25492 | .23570 | .21814 | .20208 | .18739 |
| 29 | .26226 | .24288 | .22514 | .20889 | .19400 |
| 30 | .26982 | .25029 | .23239 | .21596 | .20088 |
| 31 | .27759 | .25792 | .23985 | .22324 | .20798 |
| 32 | .28557 | .26577 | .24755 | .23078 | .21533 |
| 33 | .29377 | .27385 | .25548 | .23855 | .22293 |
| 34 | .30217 | .28214 | .26364 | .24656 | .23077 |
| 35 | .31079 | .29065 | .27203 | .25481 | .23887 |
| 36 | .31961 | .29939 | .28065 | .26330 | .24721 |
| 37 | .32863 | .30833 | .28950 | .27202 | .25579 |
| 38 | .33784 | .31747 | .29855 | .28096 | .26460 |
| 39 | .34722 | .32680 | .30780 | .29011 | .27363 |
| 40 | .35679 | .33633 | .31727 | .29948 | .28290 |
| 41 | .36654 | .34606 | .32693 | .30908 | .29239 |
| 42 | .37648 | .35599 | .33683 | .31890 | .30213 |
| 43 | .38659 | .36610 | .34691 | .32894 | .31209 |
| 44 | .39687 | .37640 | .35720 | .33918 | .32227 |
| 45 | .40728 | .38685 | .36765 | .34961 | .33265 |
| 46 | .41785 | .39746 | .37828 | .36023 | .34323 |
| 47 | .42856 | .40823 | .38908 | .37103 | .35400 |
| 48 | .43941 | .41917 | .40006 | .38202 | .36499 |
| 49 | .45040 | .43025 | .41121 | .39320 | .37617 |
| 50 | .46153 | .44149 | .42252 | .40457 | .38756 |
| 51 | .47277 | .45286 | .43398 | .41609 | .39911 |
| 52 | .48412 | .46435 | .44558 | .42776 | .41084 |
| 53 | .49556 | .47595 | .45731 | .43958 | .42272 |
| 54 | .50707 | .48763 | .46913 | .45151 | .43473 |
| 55 | .51864 | .49939 | .48104 | .46354 | .44685 |
| 56 | .53026 | .51121 | .49303 | .47567 | .45908 |
| 57 | .54192 | .52310 | .50510 | .48789 | .47143 |
| 58 | .55363 | .53503 | .51723 | .50019 | .48387 |
| 59 | .56538 | .54703 | .52945 | .51258 | .49642 |
| 60 | .57717 | .55909 | .54173 | .52506 | .50906 |
| 61 | .58901 | .57120 | .55408 | .53763 | .52181 |
| 62 | .60087 | .58336 | .56650 | .55028 | .53466 |
| 63 | .61277 | .59556 | .57898 | .56300 | .54760 |
| 64 | .62467 | .60778 | .59149 | .57577 | .56060 |
| 65 | .63655 | .62000 | .60402 | .58857 | .57365 |
| 66 | .64842 | .63221 | .61654 | .60139 | .58672 |
| 67 | .66023 | .64439 | .62905 | .61420 | .59980 |
| 68 | .67200 | .65653 | .64154 | .62699 | .61289 |
| 69 | .68373 | .66865 | .65400 | .63978 | .62598 |
| 70 | .69541 | .68072 | .66645 | .65257 | .63908 |
| 71 | .70708 | .69279 | .67890 | .66538 | .65222 |
| 72 | .71870 | .70484 | .69134 | .67819 | .66538 |
| 73 | .73025 | .71682 | .70372 | .69095 | .67850 |
| 74 | .74163 | .72863 | .71595 | .70356 | .69147 |
| 75 | .75275 | .74019 | .72792 | .71593 | .70421 |
| 76 | .76360 | .75147 | .73962 | .72802 | .71667 |
| 77 | .77415 | .76246 | .75102 | .73981 | .72883 |
| 78 | .78443 | .77318 | .76214 | .75133 | .74073 |
| 79 | .79448 | .78365 | .77303 | .76261 | .75238 |
| 80 | .80432 | .79392 | .78371 | .77369 | .76384 |
| 81 | .81390 | .80393 | .79413 | .78450 | .77504 |
| 82 | .82317 | .81362 | .80423 | .79499 | .78590 |
| 83 | .83214 | .82301 | .81402 | .80517 | .79645 |
| 84 | .84086 | .83214 | .82355 | .81508 | .80674 |
| 85 | .84935 | .84104 | .83284 | .82476 | .81679 |
| 86 | .85745 | .84953 | .84172 | .83401 | .82640 |
| 87 | .86496 | .85741 | .84996 | .84260 | .83533 |
| 88 | .87189 | .86468 | .85757 | .85054 | .84359 |
| 89 | .87838 | .87150 | .86471 | .85799 | .85135 |
| 90 | .88461 | .87806 | .87157 | .86516 | .85881 |
| 91 | .89055 | .88430 | .87812 | .87200 | .86594 |
| 92 | .89602 | .89006 | .88416 | .87831 | .87252 |
| 93 | .90094 | .89524 | .88959 | .88400 | .87846 |
| 94 | .90530 | .89983 | .89441 | .88904 | .88372 |
| 95 | .90908 | .90381 | .89359 | .89341 | .88828 |
| 96 | .91226 | .90716 | .90211 | .89709 | .89212 |
| 97 | .91510 | .91015 | .90525 | .90038 | .89555 |
| 98 | .91759 | .91277 | .90800 | .90326 | .89855 |
| 99 | .91993 | .91524 | .91058 | .90596 | .90137 |
| 100 | .92225 | .91768 | .91315 | .90865 | .90417 |
| 101 | .92433 | .91987 | .91544 | .91104 | .90667 |
| 102 | .92659 | .92225 | .91793 | .91364 | .90938 |
| 103 | .92943 | .92524 | .92107 | .91692 | .91280 |
| 104 | .93221 | .92816 | .92413 | .92012 | .91614 |
| 105 | .93627 | .93244 | .92863 | .92483 | .92105 |
| 106 | .94257 | .93909 | .93562 | .93217 | .92872 |
| 107 | .95107 | .94808 | .94509 | .94211 | .93914 |
| 108 | .96396 | .96173 | .95950 | .95728 | .95505 |
| 109 | .98400 | .98300 | .98200 | .98100 | .98000 |

Table E

**Table E—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989**

| (1) Age | (2) Adjusted payout rate |
| --- | --- |
| 4.2% | 4.4% | 4.6% | 4.8% | 5.0% |
| 0 | .08183 | .07527 | .06952 | .06448 | .06005 |
| 1 | .06629 | .05945 | .05344 | .04817 | .04354 |
| 2 | .06801 | .06098 | .05481 | .04939 | .04460 |
| 3 | .07017 | .06297 | .05663 | .05104 | .04611 |
| 4 | .07259 | .06520 | .05868 | .05294 | .04786 |
| 5 | .07523 | .06765 | .06096 | .05505 | .04982 |
| 6 | .07805 | .07029 | .06342 | .05734 | .05195 |
| 7 | .08103 | .07307 | .06603 | .05978 | .05423 |
| 8 | .08418 | .07603 | .06880 | .06238 | .05666 |
| 9 | .08752 | .07917 | .07175 | .06516 | .05928 |
| 10 | .09103 | .08249 | .07488 | .06811 | .06206 |
| 11 | .09473 | .08600 | .07820 | .07125 | .06503 |
| 12 | .09861 | .08968 | .08169 | .07456 | .06817 |
| 13 | .10261 | .09348 | .08530 | .07799 | .07142 |
| 14 | .10669 | .09735 | .08899 | .08148 | .07474 |
| 15 | .11080 | .10126 | .09269 | .08500 | .07808 |
| 16 | .11491 | .10516 | .09640 | .08852 | .08142 |
| 17 | .11903 | .10908 | .10012 | .09204 | .08475 |
| 18 | .12321 | .11304 | .10387 | .09560 | .08812 |
| 19 | .12747 | .11709 | .10771 | .09923 | .09156 |
| 20 | .13186 | .12126 | .11168 | .10300 | .09513 |
| 21 | .13639 | .12558 | .11578 | .10690 | .09883 |
| 22 | .14108 | .13005 | .12004 | .11094 | .10268 |
| 23 | .14594 | .13469 | .12446 | .11516 | .10669 |
| 24 | .15101 | .13954 | .12910 | .11958 | .11091 |
| 25 | .15632 | .14464 | .13398 | .12426 | .11537 |
| 26 | .16191 | .15001 | .13914 | .12920 | .12011 |
| 27 | .16778 | .15567 | .14459 | .13444 | .12514 |
| 28 | .17394 | .16162 | .15032 | .13997 | .13046 |
| 29 | .18035 | .16782 | .15632 | .14575 | .13604 |
| 30 | .18702 | .17429 | .16259 | .15181 | .14189 |
| 31 | .19393 | .18100 | .16909 | .15811 | .14799 |
| 32 | .20109 | .18797 | .17586 | .16468 | .15436 |
| 33 | .20851 | .19520 | .18290 | .17152 | .16100 |
| 34 | .21618 | .20268 | .19018 | .17861 | .16789 |
| 35 | .22411 | .21043 | .19775 | .18599 | .17508 |
| 36 | .23228 | .21844 | .20558 | .19363 | .18253 |
| 37 | .24071 | .22670 | .21367 | .20154 | .19026 |
| 38 | .24938 | .23521 | .22201 | .20971 | .19825 |
| 39 | .25827 | .24396 | .23060 | .21814 | .20650 |
| 40 | .26741 | .25295 | .23945 | .22682 | .21502 |
| 41 | .27679 | .26220 | .24855 | .23577 | .22381 |
| 42 | .28642 | .27172 | .25793 | .24501 | .23289 |
| 43 | .29629 | .28147 | .26756 | .25450 | .24224 |
| 44 | .30639 | .29147 | .27745 | .26426 | .25186 |
| 45 | .31669 | .30169 | .28756 | .27426 | .26173 |
| 46 | .32722 | .31213 | .29791 | .28450 | .27185 |
| 47 | .33795 | .32280 | .30849 | .29498 | .28222 |
| 48 | .34890 | .33370 | .31932 | .30573 | .29287 |
| 49 | .36007 | .34482 | .33039 | .31672 | .30377 |
| 50 | .37144 | .35617 | .34170 | .32797 | .31494 |
| 51 | .38301 | .36773 | .35322 | .33944 | .32635 |
| 52 | .39476 | .37948 | .36495 | .35113 | .33799 |
| 53 | .40668 | .39141 | .37688 | .36304 | .34986 |
| 54 | .41874 | .40350 | .38897 | .37512 | .36191 |
| 55 | .43093 | .41574 | .40123 | .38739 | .37416 |
| 56 | .44324 | .42811 | .41364 | .39980 | .38657 |
| 57 | .45568 | .44062 | .42620 | .41240 | .39918 |
| 58 | .46823 | .45325 | .43890 | .42514 | .41194 |
| 59 | .48091 | .46603 | .45175 | .43805 | .42489 |
| 60 | .49370 | .47893 | .46475 | .45112 | .43802 |
| 61 | .50661 | .49198 | .47790 | .46436 | .45133 |
| 62 | .51963 | .50515 | .49120 | .47776 | .46481 |
| 63 | .53275 | .51844 | .50463 | .49131 | .47846 |
| 64 | .54596 | .53182 | .51817 | .50498 | .49225 |
| 65 | .55922 | .54528 | .53180 | .51877 | .50616 |
| 66 | .57253 | .55880 | .54551 | .53264 | .52018 |
| 67 | .58586 | .57235 | .55926 | .54657 | .53427 |
| 68 | .59921 | .58594 | .57306 | .56057 | .54845 |
| 69 | .61258 | .59956 | .58692 | .57463 | .56270 |
| 70 | .62597 | .61322 | .60082 | .58877 | .57704 |
| 71 | .63941 | .62695 | .61481 | .60300 | .59149 |
| 72 | .65289 | .64073 | .62887 | .61731 | .60605 |
| 73 | .66635 | .65449 | .64293 | .63165 | .62064 |
| 74 | .67976 | .66814 | .65688 | .64588 | .63514 |
| 75 | .69275 | .68156 | .67061 | .65990 | .64944 |
| 76 | .70557 | .69470 | .68407 | .67366 | .66348 |
| 77 | .71809 | .70756 | .69724 | .68714 | .67724 |
| 78 | .73033 | .72014 | .71015 | .70036 | .69075 |
| 79 | .74235 | .73251 | .72284 | .71336 | .70405 |
| 80 | .75417 | .74468 | .73535 | .72619 | .71718 |
| 81 | .76573 | .75659 | .74759 | .73875 | .73006 |
| 82 | .77696 | .76816 | .75951 | .75099 | .74261 |
| 83 | .78787 | .77942 | .77110 | .76291 | .75484 |
| 84 | .79852 | .79042 | .78243 | .77457 | .76681 |
| 85 | .80893 | .80118 | .79353 | .78599 | .77856 |
| 86 | .81889 | .81148 | .80417 | .79695 | .78983 |
| 87 | .82816 | .82107 | .81408 | .80716 | .80034 |
| 88 | .83673 | .82994 | .82324 | .81662 | .81007 |
| 89 | .84478 | .83828 | .83186 | .82551 | .81923 |
| 90 | .85253 | .84632 | .84018 | .83410 | .82808 |
| 91 | .85994 | .85401 | .84813 | .84232 | .83656 |
| 92 | .86679 | .86111 | .85549 | .84993 | .84441 |
| 93 | .87296 | .86752 | .86213 | .85679 | .85150 |
| 94 | .87844 | .87321 | .86803 | .86289 | .85780 |
| 95 | .88319 | .87815 | .87314 | .86818 | .86327 |
| 96 | .88719 | .88230 | .87745 | .87264 | .86787 |
| 97 | .89076 | .88601 | .88129 | .87661 | .87197 |
| 98 | .89388 | .88925 | .88465 | .88009 | .87556 |
| 99 | .89682 | .89230 | .88781 | .88336 | .87894 |
| 100 | .89973 | .89533 | .89095 | .88660 | .88228 |
| 101 | .90233 | .89802 | .89374 | .88948 | .88526 |
| 102 | .90515 | .90094 | .89676 | .89260 | .88848 |
| 103 | .90871 | .90464 | .90059 | .89656 | .89256 |
| 104 | .91217 | .90823 | .90431 | .90040 | .89652 |
| 105 | .91729 | .91354 | .90981 | .90610 | .90240 |
| 106 | .92529 | .92187 | .91846 | .91507 | .91169 |
| 107 | .93617 | .93322 | .93027 | .92732 | .92439 |
| 108 | .95283 | .95062 | .94840 | .94619 | .94398 |
| 109 | .97900 | .97800 | .97700 | .97600 | .97500 |

Table E

**Table E—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989**

| (1) Age | (2) Adjusted payout rate |
| --- | --- |
| 5.2% | 5.4% | 5.6% | 5.8% | 6.0% |
| 0 | .05615 | .05272 | .04969 | .04701 | .04464 |
| 1 | .03945 | .03585 | .03268 | .02986 | .02737 |
| 2 | .04039 | .03667 | .03337 | .03046 | .02787 |
| 3 | .04176 | .03791 | .03450 | .03147 | .02879 |
| 4 | .04336 | .03938 | .03585 | .03272 | .02993 |
| 5 | .04518 | .04107 | .03741 | .03416 | .03127 |
| 6 | .04717 | .04292 | .03914 | .03577 | .03276 |
| 7 | .04929 | .04490 | .04099 | .03750 | .03438 |
| 8 | .05158 | .04704 | .04300 | .03938 | .03615 |
| 9 | .05404 | .04936 | .04518 | .04143 | .03808 |
| 10 | .05666 | .05183 | .04751 | .04364 | .04016 |
| 11 | .05947 | .05449 | .05003 | .04602 | .04242 |
| 12 | .06245 | .05731 | .05271 | .04856 | .04484 |
| 13 | .06554 | .06025 | .05549 | .05121 | .04735 |
| 14 | .06869 | .06324 | .05834 | .05391 | .04992 |
| 15 | .07186 | .06625 | .06119 | .05662 | .05250 |
| 16 | .07502 | .06924 | .06403 | .05931 | .05504 |
| 17 | .07817 | .07223 | .06685 | .06199 | .05757 |
| 18 | .08136 | .07524 | .06970 | .06468 | .06012 |
| 19 | .08462 | .07832 | .07261 | .06743 | .06272 |
| 20 | .08800 | .08152 | .07564 | .07029 | .06542 |
| 21 | .09151 | .08485 | .07879 | .07327 | .06824 |
| 22 | .09516 | .08831 | .08207 | .07638 | .07119 |
| 23 | .09897 | .09193 | .08551 | .07964 | .07428 |
| 24 | .10299 | .09576 | .08915 | .08310 | .07756 |
| 25 | .10725 | .09982 | .09302 | .08679 | .08108 |
| 26 | .11179 | .10416 | .09717 | .09075 | .08486 |
| 27 | .11661 | .10878 | .10160 | .09500 | .08892 |
| 28 | .12173 | .11370 | .10632 | .09953 | .09328 |
| 29 | .12710 | .11888 | .11130 | .10432 | .09788 |
| 30 | .13276 | .12433 | .11656 | .10938 | .10276 |
| 31 | .13865 | .13002 | .12205 | .11469 | .10787 |
| 32 | .14482 | .13599 | .12783 | .12026 | .11326 |
| 33 | .15126 | .14223 | .13387 | .12612 | .11892 |
| 34 | .15796 | .14874 | .14018 | .13223 | .12485 |
| 35 | .16494 | .15553 | .14678 | .13864 | .13107 |
| 36 | .17221 | .16260 | .15366 | .14533 | .13757 |
| 37 | .17975 | .16996 | .16082 | .15231 | .14435 |
| 38 | .18756 | .17758 | .16826 | .15955 | .15142 |
| 39 | .19563 | .18547 | .17597 | .16708 | .15875 |
| 40 | .20397 | .19364 | .18395 | .17488 | .16638 |
| 41 | .21259 | .20209 | .19223 | .18298 | .17430 |
| 42 | .22152 | .21084 | .20082 | .19140 | .18254 |
| 43 | .23071 | .21988 | .20969 | .20010 | .19107 |
| 44 | .24019 | .22920 | .21885 | .20910 | .19991 |
| 45 | .24992 | .23878 | .22828 | .21837 | .20902 |
| 46 | .25991 | .24864 | .23799 | .22793 | .21842 |
| 47 | .27016 | .25876 | .24798 | .23777 | .22812 |
| 48 | .28070 | .26918 | .25826 | .24792 | .23812 |
| 49 | .29150 | .27987 | .26883 | .25837 | .24843 |
| 50 | .30258 | .29084 | .27970 | .26911 | .25905 |
| 51 | .31391 | .30208 | .29084 | .28014 | .26996 |
| 52 | .32548 | .31358 | .30224 | .29144 | .28115 |
| 53 | .33729 | .32532 | .31390 | .30302 | .29263 |
| 54 | .34931 | .33728 | .32579 | .31482 | .30434 |
| 55 | .36152 | .34945 | .33790 | .32686 | .31631 |
| 56 | .37392 | .36181 | .35022 | .33912 | .32850 |
| 57 | .38652 | .37438 | .36276 | .35162 | .34093 |
| 58 | .39929 | .38715 | .37550 | .36432 | .35359 |
| 59 | .41226 | .40013 | .38847 | .37727 | .36650 |
| 60 | .42542 | .41331 | .40165 | .39044 | .37965 |
| 61 | .43878 | .42670 | .41506 | .40386 | .39306 |
| 62 | .45233 | .44029 | .42869 | .41750 | .40671 |
| 63 | .46606 | .45409 | .44253 | .43138 | .42060 |
| 64 | .47994 | .46805 | .45656 | .44545 | .43471 |
| 65 | .49397 | .48217 | .47076 | .45971 | .44902 |
| 66 | .50811 | .49642 | .48510 | .47413 | .46350 |
| 67 | .52235 | .51079 | .49957 | .48869 | .47814 |
| 68 | .53668 | .52525 | .51416 | .50339 | .49293 |
| 69 | .55110 | .53983 | .52888 | .51823 | .50788 |
| 70 | .56563 | .55453 | .54373 | .53322 | .52299 |
| 71 | .58029 | .56938 | .55875 | .54839 | .53830 |
| 72 | .59507 | .58436 | .57392 | .56374 | .55380 |
| 73 | .60990 | .59941 | .58917 | .57918 | .56942 |
| 74 | .62465 | .61439 | .60437 | .59458 | .58502 |
| 75 | .63920 | .62919 | .61940 | .60983 | .60046 |
| 76 | .65351 | .64375 | .63419 | .62484 | .61568 |
| 77 | .66755 | .65804 | .64873 | .63961 | .63066 |
| 78 | .68133 | .67209 | .66303 | .65414 | .64542 |
| 79 | .69492 | .68595 | .67714 | .66850 | .66001 |
| 80 | .70834 | .69965 | .69111 | .68272 | .67448 |
| 81 | .72151 | .71311 | .70484 | .69671 | .68872 |
| 82 | .73436 | .72624 | .71825 | .71039 | .70265 |
| 83 | .74689 | .73906 | .73135 | .72376 | .71627 |
| 84 | .75917 | .75163 | .74421 | .73688 | .72967 |
| 85 | .77122 | .76398 | .75685 | .74980 | .74286 |
| 86 | .78280 | .77586 | .76901 | .76224 | .75556 |
| 87 | .79359 | .78693 | .78036 | .77386 | .76744 |
| 88 | .80360 | .79720 | .79088 | .78463 | .77846 |
| 89 | .81302 | .80688 | .80081 | .79480 | .78886 |
| 90 | .82213 | .81624 | .81041 | .80465 | .79894 |
| 91 | .83086 | .82522 | .81963 | .81410 | .80862 |
| 92 | .83895 | .83354 | .82818 | .82287 | .81762 |
| 93 | .84626 | .84106 | .83591 | .83081 | .82575 |
| 94 | .85275 | .84774 | .84278 | .83787 | .83299 |
| 95 | .85839 | .85355 | .84876 | .84400 | .83929 |
| 96 | .86313 | .85844 | .85378 | .84916 | .84458 |
| 97 | .86737 | .86280 | .85826 | .85377 | .84930 |
| 98 | .87107 | .86661 | .86218 | .85779 | .85343 |
| 99 | .87455 | .87019 | .86586 | .86157 | .85730 |
| 100 | .87800 | .87374 | .86951 | .86532 | .86115 |
| 101 | .88106 | .87689 | .87275 | .86863 | .86455 |
| 102 | .88437 | .88030 | .87625 | .87222 | .86822 |
| 103 | .88858 | .88463 | .88070 | .87679 | .87290 |
| 104 | .89266 | .88882 | .88500 | .88120 | .87741 |
| 105 | .89872 | .89506 | .89141 | .88778 | .88417 |
| 106 | .90832 | .90496 | .90161 | .89828 | .89496 |
| 107 | .92146 | .91854 | .91562 | .91271 | .90981 |
| 108 | .94177 | .93956 | .93736 | .93516 | .93296 |
| 109 | .97400 | .97300 | .97200 | .97100 | .97000 |

Table E

**Table E—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989**

| (1) Age | (2) Adjusted Payout Rate |
| --- | --- |
| 6.2% | 6.4% | 6.6% | 6.8% | 7.0% |
| 0 | .04253 | .04066 | .03899 | .03751 | .03618 |
| 1 | .02516 | .02320 | .02145 | .01989 | .01850 |
| 2 | .02557 | .02353 | .02171 | .02008 | .01862 |
| 3 | .02640 | .02427 | .02237 | .02067 | .01915 |
| 4 | .02744 | .02523 | .02325 | .02147 | .01988 |
| 5 | .02868 | .02638 | .02431 | .02246 | .02080 |
| 6 | .03008 | .02767 | .02552 | .02359 | .02185 |
| 7 | .03159 | .02909 | .02685 | .02483 | .02302 |
| 8 | .03325 | .03065 | .02831 | .02621 | .02432 |
| 9 | .03507 | .03236 | .02993 | .02774 | .02576 |
| 10 | .03704 | .03423 | .03170 | .02941 | .02735 |
| 11 | .03918 | .03626 | .03363 | .03125 | .02910 |
| 12 | .04148 | .03845 | .03571 | .03323 | .03099 |
| 13 | .04387 | .04073 | .03788 | .03531 | .03297 |
| 14 | .04632 | .04305 | .04010 | .03742 | .03499 |
| 15 | .04876 | .04538 | .04231 | .03953 | .03699 |
| 16 | .05118 | .04767 | .04449 | .04159 | .03896 |
| 17 | .05357 | .04994 | .04663 | .04362 | .04088 |
| 18 | .05598 | .05221 | .04878 | .04565 | .04280 |
| 19 | .05843 | .05453 | .05097 | .04772 | .04476 |
| 20 | .06099 | .05694 | .05325 | .04988 | .04679 |
| 21 | .06365 | .05946 | .05564 | .05213 | .04893 |
| 22 | .06644 | .06210 | .05813 | .05449 | .05116 |
| 23 | .06937 | .06488 | .06076 | .05699 | .05352 |
| 24 | .07249 | .06784 | .06357 | .05965 | .05605 |
| 25 | .07584 | .07103 | .06660 | .06254 | .05879 |
| 26 | .07945 | .07447 | .06989 | .06567 | .06178 |
| 27 | .08334 | .07819 | .07345 | .06907 | .06503 |
| 28 | .08751 | .08219 | .07729 | .07275 | .06856 |
| 29 | .09194 | .08645 | .98137 | .07667 | .07233 |
| 30 | .09663 | .09096 | .08572 | .08086 | .07635 |
| 31 | .10156 | .09572 | .09030 | .08527 | .08060 |
| 32 | .10677 | .10074 | .09515 | .08995 | .08512 |
| 33 | .11224 | .10604 | .10027 | .09490 | .08990 |
| 34 | .11798 | .11159 | .10564 | .10010 | .09494 |
| 35 | .12401 | .11744 | .11131 | .10560 | .10026 |
| 36 | .13033 | .12357 | .11727 | .11137 | .10586 |
| 37 | .13693 | .12999 | .12350 | .11743 | .11175 |
| 38 | .14380 | .13668 | .13002 | .12377 | .11791 |
| 39 | .15096 | .14366 | .13681 | .13038 | .12436 |
| 40 | .15841 | .15092 | .14390 | .13729 | .13109 |
| 41 | .16615 | .15848 | .15128 | .14450 | .13812 |
| 42 | .17421 | .16637 | .15899 | .15204 | .14549 |
| 43 | .18257 | .17456 | .16700 | .15988 | .15316 |
| 44 | .19124 | .18306 | .17533 | .16804 | .16115 |
| 45 | .20018 | .19184 | .18395 | .17649 | .16943 |
| 46 | .20943 | .20092 | .19287 | .18524 | .17802 |
| 47 | .21897 | .21030 | .20209 | .19431 | .18692 |
| 48 | .22883 | .22001 | .21165 | .20371 | .19616 |
| 49 | .23900 | .23004 | .22152 | .21343 | .20573 |
| 50 | .24948 | .24039 | .23173 | .22349 | .21565 |
| 51 | .26027 | .25104 | .24225 | .23387 | .22589 |
| 52 | .27135 | .26200 | .25308 | .24457 | .23645 |
| 53 | .28271 | .27325 | .26421 | .25558 | .24733 |
| 54 | .29433 | .28476 | .27561 | .26686 | .25848 |
| 55 | .30621 | .29654 | .28728 | .27842 | .26993 |
| 56 | .31832 | .30856 | .29921 | .29025 | .28165 |
| 57 | .33068 | .32085 | .31142 | .30236 | .29367 |
| 58 | .34329 | .33339 | .32388 | .31474 | .30595 |
| 59 | .35615 | .34620 | .33662 | .32741 | .31855 |
| 60 | .36927 | .35927 | .34964 | .34037 | .33143 |
| 61 | .38265 | .37262 | .36295 | .35362 | .34463 |
| 62 | .39630 | .38625 | .37655 | .36718 | .35814 |
| 63 | .41020 | .40014 | .39043 | .38104 | .37196 |
| 64 | .42432 | .41428 | .40456 | .39516 | .38606 |
| 65 | .43866 | .42864 | .41893 | .40953 | .40042 |
| 66 | .45320 | .44321 | .43353 | .42414 | .41503 |
| 67 | .46790 | .45796 | .44832 | .43896 | .42987 |
| 68 | .48277 | .47289 | .46330 | .45398 | .44492 |
| 69 | .49781 | .48802 | .47849 | .46923 | .46021 |
| 70 | .51303 | .50333 | .49389 | .48470 | .47574 |
| 71 | .52847 | .51888 | .50954 | .50044 | .49156 |
| 72 | .54412 | .53466 | .52544 | .51644 | .50766 |
| 73 | .55990 | .55059 | .54151 | .52363 | .52396 |
| 74 | .57566 | .56652 | .55758 | .54885 | .54030 |
| 75 | .59129 | .58232 | .57354 | .56496 | .55655 |
| 76 | .60671 | .59792 | .58932 | .58089 | .57263 |
| 77 | .62189 | .61330 | .60487 | .59661 | .58851 |
| 78 | .63687 | .62847 | .62024 | .61215 | .60422 |
| 79 | .65168 | .64349 | .63546 | .62756 | .61981 |
| 80 | .66637 | .65841 | .65058 | .64289 | .63532 |
| 81 | .68085 | .67312 | .66551 | .65802 | .65066 |
| 82 | .69503 | .68753 | .68014 | .67287 | .66571 |
| 83 | .70890 | .70164 | .69448 | .68743 | .68048 |
| 84 | .72255 | .71553 | .70861 | .70179 | .69506 |
| 85 | .73600 | .72924 | .72257 | .71598 | .70948 |
| 86 | .74897 | .7446 | .73693 | .72969 | .72342 |
| 87 | .76109 | .75483 | .74864 | .74252 | .73647 |
| 88 | .77235 | .76631 | .76035 | .75445 | .74862 |
| 89 | .78298 | .77717 | .77142 | .76573 | .76011 |
| 90 | .79329 | .78770 | .78217 | .77669 | .77127 |
| 91 | .80320 | .79783 | .79252 | .78725 | .78204 |
| 92 | .81241 | .80725 | .80214 | .79708 | .79206 |
| 93 | .82074 | .81578 | .81086 | .80598 | .80115 |
| 94 | .82816 | .82337 | .81862 | .81391 | .80924 |
| 95 | .83461 | .82997 | .82537 | .82081 | .81629 |
| 96 | .84003 | .83552 | .82105 | .82661 | .82221 |
| 97 | .84487 | .84048 | .83612 | .82179 | .82750 |
| 98 | .84910 | .84481 | .84054 | .83631 | .83211 |
| 99 | .85307 | .84887 | .84469 | .84055 | .83644 |
| 100 | .85701 | .85290 | .84882 | .84476 | .84073 |
| 101 | .86049 | .85645 | .85244 | .84846 | .84451 |
| 102 | .86424 | .86029 | .85637 | .85247 | .84859 |
| 103 | .86904 | .86520 | .86138 | .85758 | .85381 |
| 104 | .87365 | .86991 | .86619 | .86249 | .85880 |
| 105 | .88058 | .87700 | .87343 | .86988 | .86635 |
| 106 | .89165 | .88835 | .88506 | .88179 | .87852 |
| 107 | .90692 | .90404 | .90116 | .89829 | .89542 |
| 108 | .93077 | .92858 | .92639 | .92420 | .92201 |
| 109 | .96900 | .96800 | .96700 | .96600 | .96500 |

Table E

**Table E—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989**

| (1) Age | (2) Adjusted payout rate |
| --- | --- |
| 7.2% | 7.4% | 7.6% | 7.8% | 8.0% |
| 0 | .03499 | .03392 | .03296 | .03209 | .03130 |
| 1 | .01725 | .01613 | .01513 | .01422 | .01340 |
| 2 | .01732 | .01615 | .01509 | .01414 | .01329 |
| 3 | .01778 | .01656 | .01545 | .01446 | .01356 |
| 4 | .01846 | .01717 | .01601 | .01497 | .01402 |
| 5 | .01930 | .01796 | .01674 | .01574 | .01465 |
| 6 | .02029 | .01888 | .01761 | .01645 | .01541 |
| 7 | .02138 | .01991 | .01857 | .01736 | .01627 |
| 8 | .02261 | .02106 | .01966 | .01839 | .01724 |
| 9 | .02397 | .02236 | .02089 | .01956 | .01835 |
| 10 | .02548 | .02379 | .02225 | .02086 | .01959 |
| 11 | .02715 | .02538 | .02377 | .02231 | .02098 |
| 12 | .02895 | .02710 | .02542 | .02389 | .02250 |
| 13 | .03085 | .02892 | .02716 | .02556 | .02410 |
| 14 | .03278 | .03076 | .02893 | .02725 | .02572 |
| 15 | .03469 | .03259 | .03067 | .02892 | .02732 |
| 16 | .03656 | .03437 | .03237 | .03054 | .02886 |
| 17 | .03938 | .03610 | .03401 | .03210 | .03035 |
| 18 | .04020 | .03782 | .03564 | .03364 | .03181 |
| 19 | .04204 | .03956 | .03729 | .03520 | .03328 |
| 20 | .04397 | .04138 | .03901 | .03683 | .03483 |
| 21 | .04599 | .04329 | .04081 | .03853 | .03644 |
| 22 | .04810 | .04529 | .04270 | .04032 | .03813 |
| 23 | .05033 | .04740 | .04470 | .04222 | .03992 |
| 24 | .05273 | .04968 | .04686 | .04427 | .04187 |
| 25 | .05534 | .05216 | .04922 | .04651 | .04400 |
| 26 | .05819 | .05488 | .05182 | .04898 | .04636 |
| 27 | .06130 | .05785 | .05466 | .05170 | .04896 |
| 28 | .06468 | .06109 | .05777 | .05468 | .05182 |
| 29 | .06830 | .06457 | .06110 | .05789 | .05490 |
| 30 | .07217 | .06829 | .06469 | .06134 | .05822 |
| 31 | .07627 | .07224 | .06849 | .06500 | .06174 |
| 32 | .08062 | .07644 | .07254 | .06891 | .06552 |
| 33 | .08524 | .08090 | .07686 | .07308 | .06955 |
| 34 | .09012 | .08562 | .08142 | .07749 | .07382 |
| 35 | .09528 | .09062 | .08626 | .08218 | .07836 |
| 36 | .10071 | .09589 | .09137 | .08714 | .08317 |
| 37 | .10643 | .10144 | .09676 | .09237 | .08825 |
| 38 | .11242 | .10727 | .10243 | .09788 | .09361 |
| 39 | .11869 | .11337 | .10837 | .10366 | .09923 |
| 40 | .12526 | .11977 | .11460 | .10973 | .10514 |
| 41 | .13212 | .12646 | .12113 | .11609 | .11135 |
| 42 | .13931 | .13349 | .12799 | .12279 | .11789 |
| 43 | .14681 | .14082 | .13515 | .12980 | .12473 |
| 44 | .15463 | .14847 | .14264 | .13712 | .13189 |
| 45 | .16274 | .15642 | .15042 | .14474 | .13935 |
| 46 | .17117 | .16468 | .15853 | .15268 | .14713 |
| 47 | .17991 | .17326 | .16694 | .16094 | .15523 |
| 48 | .18900 | .18219 | .17571 | .16955 | .16368 |
| 49 | .19841 | .19145 | .18481 | .17850 | .17248 |
| 50 | .20818 | .20106 | .19428 | .18781 | .18163 |
| 51 | .21827 | .21101 | .20407 | .19745 | .19113 |
| 52 | .22869 | .22129 | .21421 | .20745 | .20098 |
| 53 | .23944 | .23190 | .22468 | .21778 | .21117 |
| 54 | .25047 | .24280 | .23545 | .22841 | .22167 |
| 55 | .26180 | .25400 | .24653 | .23936 | .23249 |
| 56 | .27341 | .26550 | .25790 | .25061 | .24361 |
| 57 | .28532 | .27729 | .26959 | .26218 | .25505 |
| 58 | .29751 | .28938 | .28157 | .27405 | .26681 |
| 59 | .31001 | .30180 | .29388 | .28626 | .27892 |
| 60 | .32282 | .31452 | .30652 | .29880 | .29136 |
| 61 | .33595 | .32758 | .31950 | .31169 | .30416 |
| 62 | .34941 | .34097 | .33282 | .32494 | .31733 |
| 63 | .36318 | .35469 | .34648 | .33854 | .33085 |
| 64 | .37725 | .36872 | .36046 | .35246 | .34472 |
| 65 | .39159 | .38304 | .37474 | .36670 | .35891 |
| 66 | .40620 | .39763 | .38931 | .38124 | .37340 |
| 67 | .42104 | .41247 | .40414 | .39605 | .38819 |
| 68 | .43611 | .42755 | .41923 | .41113 | .40326 |
| 69 | .45144 | .44290 | .43459 | .42650 | .41863 |
| 70 | .46702 | .45852 | .45025 | .44218 | .43432 |
| 71 | .48291 | .47447 | .46623 | .45820 | .45037 |
| 72 | .49909 | .49072 | .48255 | .47458 | .46679 |
| 73 | .51549 | .50721 | .49912 | .49912 | .48349 |
| 74 | .53195 | .52377 | .51578 | .50796 | .50031 |
| 75 | .54832 | .54027 | .53238 | .52466 | .51710 |
| 76 | .56454 | .55661 | .54884 | .54123 | .53377 |
| 77 | .58057 | .57278 | .56514 | .55765 | .55030 |
| 78 | .59644 | .58879 | .58129 | .58393 | .56670 |
| 79 | .61219 | .60471 | .59736 | .59013 | .58304 |
| 80 | .62788 | .62057 | .61338 | .60632 | .59936 |
| 81 | .64341 | .63628 | .62926 | .62236 | .61556 |
| 82 | .65866 | .65172 | .64488 | .63815 | .63151 |
| 83 | .67364 | .66689 | .66024 | .65369 | .64723 |
| 84 | .68843 | .68189 | .67544 | .66907 | .66279 |
| 85 | .70307 | .69674 | .69050 | .68433 | .67825 |
| 86 | .71723 | .71112 | .70508 | .69912 | .69323 |
| 87 | .73050 | .72460 | .71877 | .71300 | .70731 |
| 88 | .74285 | .73715 | .73151 | .72593 | .72042 |
| 89 | .75454 | .74903 | .74358 | .73819 | .73286 |
| 90 | .76591 | .76060 | .75534 | .75014 | .74499 |
| 91 | .77688 | .77176 | .76670 | .76169 | .75672 |
| 92 | .78709 | .78217 | .77729 | .77245 | .76766 |
| 93 | .79635 | .79160 | .78690 | .78223 | .77761 |
| 94 | .80461 | .80002 | .79547 | .79096 | .78648 |
| 95 | .81180 | .80735 | .80394 | .79856 | .79421 |
| 96 | .81784 | .81351 | .80921 | .80494 | .80071 |
| 97 | .82324 | .81901 | .81481 | .81065 | .80651 |
| 98 | .82794 | .82380 | .81969 | .81562 | .81157 |
| 99 | .83235 | .82830 | .83427 | .82028 | .81631 |
| 100 | .83674 | .83276 | .82882 | .82490 | .82101 |
| 101 | .84058 | .83668 | .83280 | .82895 | .82512 |
| 102 | .84474 | .84091 | .83710 | .83332 | .82956 |
| 103 | .85006 | .84633 | .84262 | .83893 | .83526 |
| 104 | .85514 | .85150 | .84787 | .84427 | .84068 |
| 105 | .86284 | .85934 | .85585 | .85239 | .84893 |
| 106 | .87527 | .87204 | .86881 | .86559 | .86239 |
| 107 | .89257 | .88972 | .88688 | .88404 | .88121 |
| 108 | .91983 | .91765 | .91547 | .91330 | .91113 |
| 109 | .96400 | .96300 | .96200 | .96100 | .96000 |

Table E

**Table E—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989**

| (1) Age | (2) Adjusted payout rate |
| --- | --- |
| 8.2% | 8.4% | 8.6% | 8.8% | 9.0% |
| 0 | .03059 | .02995 | .02936 | .02882 | .02833 |
| 1 | .01267 | .01200 | .01139 | .01084 | .01033 |
| 2 | .01251 | .01181 | .01117 | .01059 | .01006 |
| 3 | .01274 | .01200 | .01133 | .01072 | .01016 |
| 4 | .01316 | .01239 | .01168 | .01103 | .01044 |
| 5 | .01375 | .01293 | .01218 | .01150 | .01088 |
| 6 | .01446 | .01360 | .01281 | .01209 | .01144 |
| 7 | .01527 | .01436 | .01353 | .01277 | .01208 |
| 8 | .01619 | .01523 | .01436 | .01356 | .01283 |
| 9 | .01725 | .01624 | .01532 | .01448 | .01370 |
| 10 | .01843 | .01737 | .01640 | .01551 | .01470 |
| 11 | .01976 | .01865 | .01763 | .01669 | .01583 |
| 12 | .02122 | .02005 | .01898 | .01800 | .01709 |
| 13 | .02276 | .02153 | .02041 | .01937 | .01842 |
| 14 | .02432 | .02303 | .02185 | .02077 | .01977 |
| 15 | .02585 | .02451 | .02327 | .02213 | .02108 |
| 16 | .02732 | .02591 | .02462 | .02342 | .02232 |
| 17 | .02874 | .02726 | .02590 | .02465 | .02349 |
| 18 | .03013 | .02858 | .02715 | .02584 | .02462 |
| 19 | .03152 | .02990 | .02841 | .02703 | .02575 |
| 20 | .03298 | .03128 | .02971 | .02826 | .02692 |
| 21 | .03451 | .03272 | .03108 | .02956 | .02815 |
| 22 | .03611 | .03424 | .03251 | .03091 | .02944 |
| 23 | .03781 | .03585 | .03404 | .03236 | .03081 |
| 24 | .03965 | .03760 | .03570 | .03393 | .03230 |
| 25 | .04168 | .03953 | .03753 | .03568 | .03396 |
| 26 | .04393 | .04168 | .03958 | .03764 | .03583 |
| 27 | .04642 | .04406 | .04186 | .03982 | .03792 |
| 28 | .04916 | .04669 | .04439 | .04224 | .04025 |
| 29 | .05212 | .04953 | .04712 | .04487 | .04277 |
| 30 | .05531 | .05260 | .05008 | .04772 | .04552 |
| 31 | .05871 | .05588 | .05324 | .05077 | .04846 |
| 32 | .06236 | .05940 | .05663 | .05405 | .05163 |
| 33 | .06625 | .06316 | .06027 | .05756 | .05502 |
| 34 | .07038 | .06716 | .06414 | .06131 | .05865 |
| 35 | .07478 | .07142 | .06827 | .06531 | .06253 |
| 36 | .07944 | .07595 | .07266 | .06957 | .06667 |
| 37 | .08438 | .08074 | .07732 | .07410 | .07106 |
| 38 | .08958 | .08580 | .08223 | .07888 | .07571 |
| 39 | .09506 | .09112 | .08742 | .08392 | .08061 |
| 40 | .10081 | .09673 | .09288 | .08924 | .08580 |
| 41 | .10687 | .10263 | .09863 | .09484 | .09126 |
| 42 | .11325 | .10886 | .10471 | .10078 | .09705 |
| 43 | .11993 | .11539 | .11109 | .10701 | .10314 |
| 44 | .12694 | .12224 | .11779 | .11356 | .10955 |
| 45 | .13424 | .12939 | .12478 | .12040 | .11624 |
| 46 | .14186 | .13686 | .13210 | .12757 | .12326 |
| 47 | .14980 | .14464 | .13973 | .13505 | .13059 |
| 48 | .15810 | .15278 | .14772 | .14289 | .13828 |
| 49 | .16674 | .16127 | .15605 | .15107 | .14631 |
| 50 | .17574 | .17012 | .16475 | .15962 | .15472 |
| 51 | .18510 | .17932 | .17381 | .16853 | .16348 |
| 52 | .19480 | .18888 | .18322 | .17779 | .17260 |
| 53 | .20484 | .19878 | .19298 | .18741 | .18208 |
| 54 | .21520 | .20901 | .20306 | .19735 | .19188 |
| 55 | .22589 | .21955 | .21347 | .20763 | .20202 |
| 56 | .23688 | .23041 | .22420 | .21822 | .21248 |
| 57 | .24820 | .24161 | .23527 | .22917 | .22329 |
| 58 | .25984 | .25313 | .24667 | .24044 | .23444 |
| 59 | .27184 | .26501 | .25843 | .25209 | .24596 |
| 60 | .28417 | .27724 | .27055 | .26409 | .25786 |
| 61 | .29688 | .28985 | .28306 | .27650 | .27015 |
| 62 | .30996 | .30284 | .29596 | .28929 | .28285 |
| 63 | .32341 | .31621 | .30924 | .30249 | .29595 |
| 64 | .33721 | .32994 | .32289 | .31605 | .30943 |
| 65 | .35134 | .34401 | .33689 | .32999 | .32329 |
| 66 | .36580 | .35841 | .35124 | .34427 | .33750 |
| 67 | .38055 | .37312 | .36590 | .35889 | .35206 |
| 68 | .39559 | .38814 | .38089 | .37383 | .36696 |
| 69 | .41096 | .40349 | .39622 | .38913 | .38222 |
| 70 | .42665 | .41918 | .41190 | .40480 | .39787 |
| 71 | .44273 | .43527 | .42799 | .42089 | .41395 |
| 72 | .45919 | .45176 | .44450 | .43741 | .43049 |
| 73 | .47594 | .46856 | .46134 | .45428 | .44738 |
| 74 | .49283 | .48550 | .47834 | .47132 | .46446 |
| 75 | .50969 | .50244 | .49534 | .48838 | .48157 |
| 76 | .52646 | .51929 | .51226 | .50537 | .49862 |
| 77 | .54309 | .53601 | .52907 | .52226 | .51558 |
| 78 | .55960 | .55263 | .54579 | .53907 | .53247 |
| 79 | .57606 | .56921 | .56248 | .55586 | .54935 |
| 80 | .59253 | .58580 | .57919 | .57269 | .56629 |
| 81 | .60887 | .60229 | .59581 | .58943 | .58315 |
| 82 | .62498 | .61855 | .61221 | .60597 | .59982 |
| 83 | .64086 | .63459 | .62840 | .62230 | .61629 |
| 84 | .65660 | .65049 | .64447 | .63852 | .63266 |
| 85 | .67224 | .66631 | .66046 | .65468 | .64898 |
| 86 | .68742 | .68167 | .67600 | .67040 | .66486 |
| 87 | .70168 | .69611 | .69061 | .68518 | .67980 |
| 88 | .71497 | .70958 | .70425 | .69897 | .69376 |
| 89 | .72758 | .72236 | .71720 | .71208 | .70702 |
| 90 | .73989 | .73484 | .72985 | .72490 | .72000 |
| 91 | .75180 | .74693 | .74210 | .73732 | .73259 |
| 92 | .76292 | .75821 | .75355 | .74894 | .74436 |
| 93 | .77302 | .76848 | .76397 | .75951 | .75508 |
| 94 | .78204 | .77764 | .77328 | .76895 | .76466 |
| 95 | .78991 | .78563 | .78139 | .77719 | .77302 |
| 96 | .79651 | .79234 | .78821 | .78411 | .78003 |
| 97 | .80241 | .79834 | .79430 | .79029 | .78630 |
| 98 | .80755 | .80356 | .79960 | .79567 | .79176 |
| 99 | .81236 | .80845 | .80456 | .80071 | .79687 |
| 100 | .81715 | .81331 | .80949 | .80571 | .80195 |
| 101 | .82132 | .81754 | .81379 | .81006 | .80636 |
| 102 | .82582 | .82211 | .81842 | .81476 | .81111 |
| 103 | .83162 | .82799 | .82439 | .82080 | .81724 |
| 104 | .83711 | .83356 | .83003 | .82652 | .82302 |
| 105 | .84550 | .84208 | .83867 | .83528 | .83191 |
| 106 | .85920 | .85602 | .85285 | .84969 | .84655 |
| 107 | .87839 | .87558 | .87277 | .86997 | .86718 |
| 108 | .90896 | .90679 | .90463 | .90246 | .90030 |
| 109 | .95900 | .95800 | .95700 | .95600 | .95500 |

Table E

**Table E—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989**

| (1) Age | (2) Adjusted payout Rate |
| --- | --- |
| 9.2% | 9.4% | 9.6% | 9.8% | 10.0% |
| 0 | .02788 | .02747 | .02709 | .02673 | .02641 |
| 1 | .00987 | .00945 | .00906 | .00871 | .00838 |
| 2 | .00957 | .00913 | .00872 | .00835 | .00800 |
| 3 | .00965 | .00918 | .00875 | .00836 | .00799 |
| 4 | .00991 | .00941 | .00896 | .00854 | .00815 |
| 5 | .01031 | .00979 | .00931 | .00887 | .00846 |
| 6 | .01084 | .01028 | .00978 | .00931 | .00888 |
| 7 | .01144 | .01086 | .01032 | .00983 | .00937 |
| 8 | .01216 | .01154 | .01097 | .01044 | .00996 |
| 9 | .01299 | .01234 | .01174 | .01118 | .01067 |
| 10 | .01395 | .01326 | .01262 | .01204 | .01149 |
| 11 | .01504 | .01432 | .01364 | .01302 | .01245 |
| 12 | .01626 | .01549 | .01478 | .01413 | .01352 |
| 13 | .01755 | .01674 | .01599 | .01530 | .01466 |
| 14 | .01885 | .01800 | .01721 | .01648 | .01581 |
| 15 | .02011 | .01922 | .01839 | .01762 | .01691 |
| 16 | .02130 | .02036 | .01949 | .01869 | .01794 |
| 17 | .02243 | .02144 | .02052 | .01967 | .01888 |
| 18 | .02350 | .02246 | .02150 | .02061 | .01978 |
| 19 | .02457 | .02348 | .02247 | .02153 | .02065 |
| 20 | .02569 | .02454 | .02347 | .02248 | .02156 |
| 21 | .02685 | .02564 | .02452 | .02347 | .02250 |
| 22 | .02806 | .02679 | .02561 | .02451 | .02348 |
| 23 | .02936 | .02802 | .02677 | .02561 | .02453 |
| 24 | .03078 | .02937 | .02805 | .02683 | .02569 |
| 25 | .03236 | .03087 | .02949 | .02820 | .02699 |
| 26 | .03415 | .03258 | .03112 | .02975 | .02848 |
| 27 | .03615 | .03450 | .03295 | .03151 | .03017 |
| 28 | .03838 | .03664 | .03502 | .03350 | .03208 |
| 29 | .04081 | .03898 | .03727 | .03567 | .03416 |
| 30 | .04346 | .04154 | .03973 | .03804 | .03646 |
| 31 | .04630 | .04427 | .04237 | .04059 | .03892 |
| 32 | .04936 | .04723 | .04523 | .04335 | .04159 |
| 33 | .05264 | .05041 | .04831 | .04633 | .04448 |
| 34 | .05615 | .05381 | .05160 | .04952 | .04757 |
| 35 | .05992 | .05746 | .05514 | .05296 | .05090 |
| 36 | .06393 | .06135 | .05892 | .05663 | .05447 |
| 37 | .06820 | .06550 | .06295 | .06055 | .05828 |
| 38 | .07272 | .06990 | .06723 | .06471 | .06233 |
| 39 | .07749 | .07454 | .07175 | .06912 | .06662 |
| 40 | .08254 | .07946 | .07655 | .07379 | .07117 |
| 41 | .08787 | .08466 | .08162 | .07073 | .07599 |
| 42 | .09352 | .09018 | .08700 | .08399 | .08112 |
| 43 | .09947 | .09599 | .09268 | .08953 | .08654 |
| 44 | .10573 | .10211 | .09866 | .09539 | .09227 |
| 45 | .11229 | .10852 | .10494 | .10152 | .09827 |
| 46 | .11916 | .11525 | .11153 | .10798 | .10459 |
| 47 | .12634 | .12229 | .11843 | .11474 | .11122 |
| 48 | .13388 | .12969 | .12568 | .12186 | .11820 |
| 49 | .14177 | .13743 | .13329 | .12932 | .12553 |
| 50 | .15003 | .14555 | .14126 | .13716 | .13322 |
| 51 | .15865 | .15402 | .14959 | .14534 | .14127 |
| 52 | .16763 | .16286 | .15828 | .15390 | .14969 |
| 53 | .17696 | .17205 | .16734 | .16281 | .15847 |
| 54 | .18662 | .18157 | .17672 | .17206 | .16758 |
| 55 | .19662 | .19144 | .18645 | .18165 | .17703 |
| 56 | .20695 | .20163 | .19651 | .19157 | .18682 |
| 57 | .21763 | .21218 | .20693 | .20186 | .19698 |
| 58 | .22865 | .22307 | .21769 | .21250 | .20749 |
| 59 | .24005 | .23435 | .22885 | .22353 | .21839 |
| 60 | .25183 | .24601 | .24038 | .23494 | .22969 |
| 61 | .26401 | .25808 | .25234 | .24678 | .24141 |
| 62 | .27661 | .27056 | .26471 | .25905 | .25356 |
| 63 | .28961 | .28347 | .27752 | .27175 | .26615 |
| 64 | .30300 | .29677 | .29072 | .28486 | .27916 |
| 65 | .31678 | .31046 | .30433 | .29837 | .29259 |
| 66 | .33093 | .32454 | .31832 | .31228 | .30641 |
| 67 | .34542 | .33897 | .33268 | .32657 | .32062 |
| 68 | .36027 | .35376 | .34742 | .34124 | .33522 |
| 69 | .37550 | .36894 | .36255 | .35632 | .35024 |
| 70 | .39111 | .38452 | .37809 | .37182 | .36570 |
| 71 | .40719 | .40058 | .39412 | .38782 | .38166 |
| 72 | .42372 | .41710 | .41064 | .40432 | .39814 |
| 73 | .44062 | .43402 | .42756 | .42124 | .41506 |
| 74 | .45774 | .45116 | .44471 | .43840 | .43223 |
| 75 | .47489 | .46834 | .46193 | .45565 | .44949 |
| 76 | .49199 | .48550 | .47913 | .47288 | .46675 |
| 77 | .50902 | .50258 | .49626 | .49006 | .48397 |
| 78 | .52598 | .51962 | .51336 | .50721 | .50117 |
| 79 | .54295 | .53667 | .53049 | .52441 | .51843 |
| 80 | .55999 | .55380 | .54771 | .54171 | .53581 |
| 81 | .57697 | .57088 | .56489 | .55899 | .55317 |
| 82 | .59375 | .58778 | .58190 | .57610 | .57039 |
| 83 | .61036 | .60451 | .59875 | .59306 | .58746 |
| 84 | .62687 | .62116 | .61553 | .60997 | .60448 |
| 85 | .64335 | .63779 | .63230 | .62688 | .62152 |
| 86 | .65939 | .65398 | .64864 | .64337 | .63816 |
| 87 | .67449 | .66924 | .66405 | .65892 | .65384 |
| 88 | .68860 | .68350 | .67845 | .67346 | .66852 |
| 89 | .70202 | .69706 | .69216 | .68731 | .68250 |
| 90 | .71515 | .71035 | .70559 | .70088 | .69622 |
| 91 | .72790 | .72325 | .71865 | .71409 | .70957 |
| 92 | .73982 | .73533 | .73087 | .72646 | .72208 |
| 93 | .75069 | .74634 | .74202 | .73774 | .73350 |
| 94 | .76040 | .75618 | .75199 | .74784 | .74372 |
| 95 | .76888 | .76477 | .76070 | .75666 | .75265 |
| 96 | .77599 | .77199 | .76801 | .76406 | .76014 |
| 97 | .78235 | .77843 | .77454 | .77067 | .76684 |
| 98 | .78789 | .78404 | .78022 | .77642 | .77266 |
| 99 | .79307 | .78929 | .78554 | .78181 | .77811 |
| 100 | .79821 | .79450 | .79081 | .78715 | .78351 |
| 101 | .80268 | .79902 | .79539 | .79178 | .78819 |
| 102 | .80749 | .80389 | .80031 | .79676 | .79322 |
| 103 | .81370 | .81018 | .80668 | .80319 | .79973 |
| 104 | .81955 | .81609 | .81265 | .80923 | .80582 |
| 105 | .82855 | .82520 | .82187 | .81856 | .81526 |
| 106 | .84341 | .84029 | .83718 | .83408 | .83099 |
| 107 | .86439 | .86162 | .85884 | .85608 | .85332 |
| 108 | .89815 | .89599 | .89384 | .89169 | .88955 |
| 109 | .95400 | .95300 | .95200 | .95100 | .95000 |

Table E

**Table E—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989**

| (1) Age | (2) Adjusted payout rate |
| --- | --- |
| 10.2% | 10.4% | 10.6% | 10.8% | 11.0% |
| 0 | .02610 | .02582 | .02556 | .02531 | .02508 |
| 1 | .00807 | .00779 | .00753 | .00729 | .00707 |
| 2 | .00769 | .00739 | .00712 | .00686 | .00663 |
| 3 | .00766 | .00735 | .00706 | .00679 | .00654 |
| 4 | .00780 | .00747 | .00716 | .00688 | .00662 |
| 5 | .00808 | .00773 | .00741 | .00711 | .00683 |
| 6 | .00848 | .00811 | .00776 | .00744 | .00715 |
| 7 | .00894 | .00855 | .00819 | .00785 | .00753 |
| 8 | .00951 | .00909 | .00871 | .00835 | .00801 |
| 9 | .01019 | .00975 | .00934 | .00896 | .00860 |
| 10 | .01099 | .01052 | .01008 | .00967 | .00930 |
| 11 | .01191 | .01142 | .01095 | .01052 | .01012 |
| 12 | .01295 | .01243 | .01194 | .01148 | .01106 |
| 13 | .01406 | .01351 | .01299 | .01251 | .01206 |
| 14 | .01518 | .01459 | .01405 | .01354 | .01306 |
| 15 | .01625 | .01563 | .01506 | .01452 | .01402 |
| 16 | .01724 | .01659 | .01599 | .01542 | .01489 |
| 17 | .01815 | .01747 | .01683 | .01624 | .01568 |
| 18 | .01901 | .01829 | .01761 | .01699 | .01640 |
| 19 | .01984 | .01908 | .01837 | .01771 | .01709 |
| 20 | .02070 | .01990 | .01915 | .01846 | .01780 |
| 21 | .02160 | .02075 | .01996 | .01923 | .01854 |
| 22 | .02253 | .02164 | .02080 | .02003 | .01930 |
| 23 | .02352 | .02258 | .02170 | .02088 | .02010 |
| 24 | .02462 | .02362 | .02269 | .02182 | .02100 |
| 25 | .02586 | .02481 | .02382 | .02289 | .02203 |
| 26 | .02729 | .02617 | .02512 | .02414 | .02322 |
| 27 | .02891 | .02772 | .02662 | .02558 | .02460 |
| 28 | .03074 | .02949 | .02832 | .02722 | .02618 |
| 29 | .03276 | .03143 | .03019 | .02902 | .02792 |
| 30 | .03497 | .03357 | .03225 | .03102 | .02985 |
| 31 | .03735 | .03587 | .03448 | .03317 | .03193 |
| 32 | .03993 | .03837 | .03690 | .03551 | .03420 |
| 33 | .04273 | .04108 | .03952 | .03806 | .03667 |
| 34 | .04572 | .04399 | .04234 | .04079 | .03933 |
| 35 | .04896 | .04713 | .04539 | .04376 | .04221 |
| 36 | .05243 | .05049 | .04867 | .04694 | .04530 |
| 37 | .05613 | .05410 | .05217 | .05035 | .04862 |
| 38 | .06007 | .05793 | .05591 | .05399 | .05217 |
| 39 | .06425 | .06200 | .05987 | .05785 | .05593 |
| 40 | .06869 | .06633 | .06409 | .06197 | .05995 |
| 41 | .07339 | .07092 | .06857 | .06634 | .06421 |
| 42 | .07840 | .07581 | .07335 | .07101 | .06878 |
| 43 | .08370 | .08099 | .07841 | .07595 | .07361 |
| 44 | .08930 | .08646 | .08377 | .08119 | .07874 |
| 45 | .09517 | .09222 | .08940 | .08670 | .08413 |
| 46 | .10136 | .09828 | .09533 | .09252 | .08983 |
| 47 | .10786 | .10464 | .10157 | .09864 | .09582 |
| 48 | .11470 | .11136 | .10816 | .10510 | .10216 |
| 49 | .12189 | .11842 | .11509 | .11190 | .10884 |
| 50 | .12946 | .12585 | .12239 | .11907 | .11588 |
| 51 | .13737 | .13363 | .13003 | .12659 | .12327 |
| 52 | .14565 | .14177 | .13805 | .13447 | .13103 |
| 53 | .15429 | .15028 | .14642 | .14271 | .13914 |
| 54 | .16327 | .15912 | .15513 | .15129 | .14759 |
| 55 | .17259 | .16831 | .16419 | .16022 | .15639 |
| 56 | .18225 | .17784 | .17358 | .16948 | .16553 |
| 57 | .19227 | .18773 | .18335 | .17912 | .17503 |
| 58 | .20265 | .19798 | .19347 | .18911 | .18490 |
| 59 | .21343 | .20863 | .20400 | .19951 | .19518 |
| 60 | .22460 | .21968 | .21492 | .21032 | .20586 |
| 61 | .23620 | .23117 | .22629 | .22156 | .21698 |
| 62 | .24824 | .24309 | .23810 | .23325 | .22856 |
| 63 | .26073 | .25546 | .25036 | .24540 | .24060 |
| 64 | .27364 | .26827 | .26306 | .25800 | .25308 |
| 65 | .28696 | .28150 | .27619 | .27103 | .26601 |
| 66 | .30070 | .29515 | .28974 | .28449 | .27937 |
| 67 | .31483 | .30919 | .30371 | .29836 | .29316 |
| 68 | .32936 | .32365 | .31808 | .31266 | .30737 |
| 69 | .34432 | .33854 | .33290 | .32741 | .32204 |
| 70 | .35972 | .35389 | .34820 | .34264 | .33721 |
| 71 | .37565 | .36977 | .36403 | .35842 | .35294 |
| 72 | .39210 | .38619 | .38042 | .37477 | .36924 |
| 73 | .40900 | .40308 | .39728 | .39161 | .38605 |
| 74 | .42618 | .42025 | .41444 | .40876 | .40318 |
| 75 | .44345 | .43753 | .43173 | .42604 | .42046 |
| 76 | .46073 | .45483 | .44904 | .44336 | .43779 |
| 77 | .47799 | .47212 | .46635 | .46069 | .45513 |
| 78 | .49524 | .48941 | .48368 | .47805 | .47252 |
| 79 | .51256 | .50678 | .50110 | .49551 | .49001 |
| 80 | .53001 | .52429 | .51867 | .51313 | .50769 |
| 81 | .54745 | .54181 | .53626 | .53079 | .52541 |
| 82 | .56476 | .55921 | .55374 | .54835 | .54303 |
| 83 | .58193 | .57648 | .57110 | .56579 | .56056 |
| 84 | .59907 | .59373 | .58845 | .58325 | .57811 |
| 85 | .61624 | .61102 | .60586 | .60077 | .59574 |
| 86 | .63300 | .62791 | .62289 | .61791 | .61300 |
| 87 | .64883 | .64387 | .63896 | .63411 | .62932 |
| 88 | .66363 | .65880 | .65402 | .64929 | .64461 |
| 89 | .67775 | .67304 | .66838 | .66377 | .65921 |
| 90 | .69160 | .68703 | .68250 | .67802 | .67357 |
| 91 | .70509 | .70066 | .69626 | .69191 | .68760 |
| 92 | .71775 | .71345 | .70919 | .70496 | .70078 |
| 93 | .72929 | .72512 | .72099 | .71689 | .71282 |
| 94 | .73964 | .73559 | .73157 | .72758 | .72362 |
| 95 | .74867 | .74472 | .74081 | .73692 | .73306 |
| 96 | .75625 | .75239 | .74856 | .74476 | .74099 |
| 97 | .76303 | .75925 | .75550 | .75177 | .74807 |
| 98 | .76892 | .76521 | .76152 | .75786 | .75422 |
| 99 | .77443 | .77078 | .76715 | .76355 | .75998 |
| 100 | .77990 | .77631 | .77275 | .76921 | .76569 |
| 101 | .78463 | .78109 | .77757 | .77407 | .77060 |
| 102 | .78971 | .78622 | .78275 | .77930 | .77587 |
| 103 | .79629 | .79287 | .78947 | .78608 | .78272 |
| 104 | .80244 | .79907 | .79572 | .79239 | .78907 |
| 105 | .81198 | .80871 | .80546 | .88222 | .79900 |
| 106 | .82792 | .82485 | .82180 | .81876 | .81572 |
| 107 | .85057 | .84783 | .84509 | .84237 | .83964 |
| 108 | .88740 | .88526 | .88312 | .88098 | .87885 |
| 109 | .94900 | .94800 | .94700 | .94600 | .94500 |

Table E

**Table E—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989**

| (1) Age | (2) Adjusted payout rate |
| --- | --- |
| 11.2% | 11.4% | 11.6% | 11.8% | 12.0% |
| 0 | .02487 | .02466 | .02447 | .02429 | .02412 |
| 1 | .00686 | .00666 | .00648 | .00631 | .00615 |
| 2 | .00641 | .00620 | .00601 | .00583 | .00566 |
| 3 | .00631 | .00609 | .00589 | .00570 | .00552 |
| 4 | .00637 | .00614 | .00593 | .00573 | .00554 |
| 5 | .00657 | .00633 | .00610 | .00588 | .00568 |
| 6 | .00687 | .00661 | .00637 | .00614 | .00593 |
| 7 | .00724 | .00696 | .00670 | .00646 | .00623 |
| 8 | .00770 | .00740 | .00713 | .00687 | .00663 |
| 9 | .00827 | .00795 | .00766 | .00739 | .00713 |
| 10 | .00894 | .00861 | .00830 | .00800 | .00773 |
| 11 | .00974 | .00939 | .00906 | .00875 | .00846 |
| 12 | .01066 | .01029 | .00993 | .00961 | .00929 |
| 13 | .01164 | .01124 | .01087 | .01052 | .01019 |
| 14 | .01262 | .01220 | .01181 | .01144 | .01109 |
| 15 | .01355 | .01311 | .01270 | .01231 | .01194 |
| 16 | .01440 | .01394 | .01350 | .01309 | .01271 |
| 17 | .01516 | .01467 | .01421 | .01378 | .01337 |
| 18 | .01585 | .01534 | .01485 | .01440 | .01397 |
| 19 | .01651 | .01597 | .01546 | .01498 | .01453 |
| 20 | .01719 | .01662 | .01608 | .01557 | .01510 |
| 21 | .01789 | .01728 | .01672 | .01618 | .01568 |
| 22 | .01861 | .01797 | .01737 | .01680 | .01627 |
| 23 | .01938 | .01870 | .01806 | .01746 | .01689 |
| 24 | .02023 | .01951 | .01883 | .01819 | .01759 |
| 25 | .02121 | .02045 | .01973 | .01905 | .01841 |
| 26 | .02236 | .02155 | .02078 | .02006 | .01938 |
| 27 | .02368 | .02282 | .02200 | .02124 | .02051 |
| 28 | .02521 | .02429 | .02342 | .02261 | .02183 |
| 29 | .02689 | .02591 | .02499 | .02412 | .02330 |
| 30 | .02875 | .02772 | .02674 | .02581 | .02494 |
| 31 | .03076 | .02966 | .02863 | .02764 | .02671 |
| 32 | .03297 | .03180 | .03070 | .02965 | .02866 |
| 33 | .03536 | .03412 | .03295 | .03184 | .03079 |
| 34 | .03794 | .03663 | .03539 | .03421 | .03309 |
| 35 | .04074 | .03935 | .03803 | .03678 | .03559 |
| 36 | .04375 | .04228 | .04089 | .03956 | .03830 |
| 37 | .04699 | .04543 | .04395 | .04255 | .04122 |
| 38 | .05044 | .04879 | .04723 | .04575 | .04433 |
| 39 | .05411 | .05238 | .5073 | .04916 | .04766 |
| 40 | .05802 | .05620 | .05445 | .05279 | .05121 |
| 41 | .06219 | .06026 | .05843 | .05668 | .05550 |
| 42 | .06665 | .06462 | .06269 | .06084 | .05908 |
| 43 | .07138 | .06924 | .06721 | .06526 | .06341 |
| 44 | .07639 | .07415 | .07202 | .06997 | .06801 |
| 45 | .08168 | .07933 | .07708 | .07493 | .07287 |
| 46 | .08726 | .08480 | .08244 | .08018 | .07802 |
| 47 | .09313 | .09056 | .08809 | .08572 | .08345 |
| 48 | .09935 | .09666 | .09408 | .09160 | .08922 |
| 49 | .10591 | .10309 | .10039 | .09780 | .09531 |
| 50 | .11282 | .10989 | .10707 | .10436 | .10176 |
| 51 | .12009 | .11703 | .11409 | .11127 | .10855 |
| 52 | .12772 | .12454 | .12147 | .11853 | .11569 |
| 53 | .13571 | .13340 | .12922 | .12615 | .12319 |
| 54 | .14403 | .14060 | .13729 | .13410 | .13102 |
| 55 | .15270 | .14914 | .14571 | .14240 | .13920 |
| 56 | .16171 | .15802 | .15447 | .15103 | .14771 |
| 57 | .17109 | .16728 | .16360 | .16004 | .15660 |
| 58 | .18083 | .17690 | .17309 | .16941 | .16585 |
| 59 | .19098 | .18692 | .18299 | .17919 | .17551 |
| 60 | .20154 | .19736 | .19331 | .18938 | .18558 |
| 61 | .21254 | .20824 | .20407 | .20003 | .19610 |
| 62 | .22400 | .21958 | .21530 | .21113 | .20709 |
| 63 | .23593 | .23139 | .22699 | .22272 | .21856 |
| 64 | .24830 | .24366 | .23915 | .23476 | .23050 |
| 65 | .26113 | .25638 | .25176 | .24727 | .24290 |
| 66 | .27439 | .26955 | .26483 | .26023 | .25576 |
| 67 | .28808 | .28314 | .27833 | .27364 | .26906 |
| 68 | .30221 | .29718 | .29228 | .28750 | .28283 |
| 69 | .31681 | .31170 | .30672 | .30185 | .29710 |
| 70 | .33190 | .32673 | .32167 | .31672 | .31189 |
| 71 | .34758 | .34234 | .33721 | .33220 | .32731 |
| 72 | .36384 | 35855 | .35337 | .34831 | .34335 |
| 73 | .38061 | .37529 | .37007 | .36496 | .35996 |
| 74 | .39772 | .39237 | .38713 | .38199 | .37695 |
| 75 | .41499 | .40962 | .40436 | .39920 | .39413 |
| 76 | .43232 | .42695 | .42168 | .41650 | .41142 |
| 77 | .44967 | .44431 | .43904 | .43386 | .42878 |
| 78 | .46708 | .46173 | .45647 | .45130 | .44622 |
| 79 | .48460 | .47928 | .47405 | .46890 | .46383 |
| 80 | .50232 | .49705 | .49185 | .48673 | .48169 |
| 81 | .52010 | .51487 | .50973 | .50465 | .49965 |
| 82 | .53779 | .53263 | .52754 | .52252 | .51757 |
| 83 | .55540 | .55031 | .54529 | .54033 | .53544 |
| 84 | .57304 | .56804 | .56309 | .55822 | .55340 |
| 85 | .59077 | .58586 | .58102 | .57623 | .57150 |
| 86 | .60815 | .60335 | .59860 | .59392 | .58928 |
| 87 | .62458 | .61989 | .61525 | .61066 | .60613 |
| 88 | .63998 | .63540 | .63086 | .62638 | .62194 |
| 89 | .65469 | .65022 | .64579 | .64141 | .63707 |
| 90 | .66918 | .66482 | .66050 | .65623 | .65199 |
| 91 | .68332 | .67909 | .67489 | .67073 | .66661 |
| 92 | .69662 | .69251 | .68843 | .68439 | .68038 |
| 93 | .70879 | .70479 | .70082 | .69689 | .69299 |
| 94 | .71970 | .71581 | .71195 | .70812 | .70432 |
| 95 | .72924 | .72544 | .72167 | .71793 | .71422 |
| 96 | .73724 | .73353 | .72984 | .72618 | .72254 |
| 97 | .74440 | .74076 | .73714 | .73354 | .72998 |
| 98 | .75061 | .74703 | .74347 | .73994 | .73643 |
| 99 | .75642 | .75290 | .74939 | .74591 | .74245 |
| 100 | .76219 | .75872 | .75527 | .75184 | .74844 |
| 101 | .76715 | .76372 | .76031 | .75692 | .75356 |
| 102 | .77246 | .76908 | .76571 | .76236 | .75904 |
| 103 | .77937 | .77605 | .77274 | .76945 | .76618 |
| 104 | .78577 | .78249 | .77923 | .77598 | .77275 |
| 105 | .79579 | .79259 | .78941 | .78625 | .78310 |
| 106 | .81270 | .80969 | .80670 | .80371 | .80073 |
| 107 | .83693 | .83422 | .83152 | .82883 | .82614 |
| 108 | .87672 | .87459 | .87246 | .87034 | .86822 |
| 109 | .94400 | .94300 | .94200 | .94100 | .94000 |

Table E

**Table E—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989**

| (1) Age | (2) Adjusted payout rate |
| --- | --- |
| 12.2% | 12.4% | 12.6% | 12.8% | 13.0% |
| 0 | .02396 | .02380 | .02366 | .02352 | .02338 |
| 1 | .00600 | .00585 | .00572 | .00559 | .00547 |
| 2 | .00550 | .00535 | .00521 | .00508 | .00495 |
| 3 | .00536 | .00520 | .00505 | .00491 | .00478 |
| 4 | .00536 | .00519 | .00504 | .00489 | .00475 |
| 5 | .00549 | .00532 | .00515 | .00499 | .00484 |
| 6 | .00572 | .00554 | .00536 | .00519 | .00503 |
| 7 | .00602 | .00582 | .00563 | .00545 | .00528 |
| 8 | .00640 | .00618 | .00598 | .00579 | .00561 |
| 9 | .00688 | .00665 | .00644 | .00623 | .00604 |
| 10 | .00747 | .00723 | .00699 | .00678 | .00657 |
| 11 | .00818 | .00792 | .00767 | .00744 | .00722 |
| 12 | .00900 | .00873 | .00846 | .00822 | .00798 |
| 13 | .00988 | .00959 | .00931 | .00905 | .00880 |
| 14 | .01077 | .01046 | .01017 | .00989 | .00963 |
| 15 | .01160 | .01127 | .01097 | .01067 | .01040 |
| 16 | .01234 | .01200 | .01167 | .01137 | .01108 |
| 17 | .01299 | .01263 | .01229 | .01197 | .01166 |
| 18 | .01357 | .01319 | .01283 | .01249 | .01217 |
| 19 | .01410 | .01370 | .01332 | .01297 | .01263 |
| 20 | .01465 | .01422 | .01382 | .01345 | .01309 |
| 21 | .01520 | .01475 | .01433 | .01393 | .01355 |
| 22 | .01576 | .01529 | .01484 | .01442 | .01402 |
| 23 | .01636 | .01586 | .01538 | .01493 | .01450 |
| 24 | .01703 | .01649 | .01599 | .01551 | .01505 |
| 25 | .01781 | .01724 | .01670 | .01619 | .01571 |
| 26 | .01874 | .01813 | .01756 | .01701 | .01650 |
| 27 | .01983 | .01918 | .01857 | .01799 | .01744 |
| 28 | .02111 | .02042 | .01976 | .01915 | .01856 |
| 29 | .02253 | .02179 | .02110 | .02044 | .01981 |
| 30 | .02411 | .02333 | .02259 | .02188 | .02121 |
| 31 | .02583 | .02500 | .02421 | .02345 | .02274 |
| 32 | .02772 | .02683 | .02599 | .02519 | .02443 |
| 33 | .02979 | .02885 | .02795 | .02709 | .02628 |
| 34 | .03203 | .03102 | .03006 | .02915 | .02829 |
| 35 | .03447 | .03340 | .03238 | .03141 | .03048 |
| 36 | .03710 | .03597 | .03488 | .03385 | .03286 |
| 37 | .03995 | .03874 | .03758 | .03649 | .03544 |
| 38 | .04299 | .04170 | .04048 | .03931 | .03820 |
| 39 | .04623 | .04487 | .04358 | .04234 | .04115 |
| 40 | .04970 | .04826 | .04689 | .04558 | .04432 |
| 41 | .05341 | .05189 | .05043 | .04904 | .04771 |
| 42 | .05739 | .05578 | .05424 | .05277 | .05136 |
| 43 | .06163 | .05993 | .05830 | .05674 | .05525 |
| 44 | .06614 | .06435 | .06263 | .06099 | .05941 |
| 45 | .07090 | .06901 | .06720 | .06547 | .06380 |
| 46 | .07595 | .07396 | .07206 | .07023 | .06847 |
| 47 | .08128 | .07919 | .07718 | .07525 | .07340 |
| 48 | .08693 | .08474 | .08263 | .08061 | .07866 |
| 49 | .09291 | .09061 | .08840 | .08627 | .08423 |
| 50 | .09925 | .09684 | .09452 | .09229 | .09014 |
| 51 | .10593 | .10341 | .10098 | .09864 | .09638 |
| 52 | .11296 | .11032 | .10778 | .10534 | .10297 |
| 53 | .12034 | .11759 | .11494 | .11238 | .10991 |
| 54 | .12805 | .12519 | .12243 | .11976 | .11718 |
| 55 | .13611 | .13313 | .13025 | .12747 | .12478 |
| 56 | .14451 | .14141 | .13841 | .13551 | .13271 |
| 57 | .15327 | .15005 | .14694 | .14393 | .14101 |
| 58 | .16240 | .15906 | .15583 | .15270 | .14967 |
| 59 | .17194 | .16848 | .16513 | .16189 | .15874 |
| 60 | .18189 | .17831 | .17485 | .17148 | .16822 |
| 61 | .19230 | .18860 | .18502 | .18154 | .17816 |
| 62 | .20317 | .19936 | .19566 | .19207 | .18857 |
| 63 | .21453 | .21060 | .20679 | .20308 | .19947 |
| 64 | .22635 | .22231 | .21839 | .21457 | .21085 |
| 65 | .23864 | .23450 | .23046 | .22653 | .22271 |
| 66 | .25140 | .24715 | .24301 | .23898 | .23505 |
| 67 | .26461 | .26026 | .25602 | .25188 | .24785 |
| 68 | .27828 | .27384 | .26950 | .26527 | .26114 |
| 69 | .29246 | .28793 | .28350 | .27918 | .27496 |
| 70 | .30718 | .30256 | .29805 | .29364 | .28933 |
| 71 | .32251 | .31783 | .31324 | .30876 | .30437 |
| 72 | .33850 | .33375 | .32910 | .32455 | .32009 |
| 73 | .35506 | .35026 | .34555 | .34094 | .33642 |
| 74 | .37201 | .36716 | .36241 | .35776 | .35319 |
| 75 | .38916 | .38429 | .37950 | .37481 | .37020 |
| 76 | .40644 | .40154 | .39673 | .39200 | .38737 |
| 77 | .42378 | .41887 | .41404 | .40930 | .40464 |
| 78 | .44123 | .43631 | .43148 | .42673 | .42205 |
| 79 | .45885 | .45394 | .44911 | .44436 | .43969 |
| 80 | .47673 | .47184 | .46703 | .46229 | .45763 |
| 81 | .49473 | .48987 | .48509 | .48037 | .47573 |
| 82 | .51269 | .50787 | .50313 | .49845 | .49383 |
| 83 | .53062 | .52586 | .52116 | .51653 | .51195 |
| 84 | .54864 | .54395 | .53931 | .53473 | .53021 |
| 85 | .56683 | .56221 | .55765 | .55314 | .54869 |
| 86 | .58470 | .58017 | .57570 | .57127 | .56689 |
| 87 | .60164 | .59720 | .59281 | .58847 | .58417 |
| 88 | .61754 | .61320 | .60889 | .60464 | .60042 |
| 89 | .63277 | .62851 | .62430 | .62013 | .61600 |
| 90 | .64780 | .64364 | .63953 | .63545 | .63141 |
| 91 | .66252 | .65848 | .65446 | .65049 | .64655 |
| 92 | .67640 | .67246 | .66856 | .66468 | .66084 |
| 93 | .68912 | .68528 | .68148 | .67770 | .67396 |
| 94 | .70055 | .69680 | .69309 | .68941 | .68576 |
| 95 | .71054 | .70689 | .70326 | .69966 | .69609 |
| 96 | .71893 | .71535 | .71180 | .70827 | .70476 |
| 97 | .72643 | .72292 | .71943 | .71596 | .71252 |
| 98 | .73294 | .72948 | .72604 | .72263 | .71924 |
| 99 | .73902 | .73561 | .73222 | .72886 | .72551 |
| 100 | .74506 | .74170 | .73836 | .73504 | .73174 |
| 101 | .75021 | .74689 | .74359 | .74030 | .73704 |
| 102 | .75573 | .75244 | .74918 | .74593 | .74270 |
| 103 | .76293 | .75970 | .75649 | .75329 | .75011 |
| 104 | .76954 | .76634 | .76316 | .76000 | .75685 |
| 105 | .77996 | .77684 | .77373 | .77064 | .76756 |
| 106 | .79777 | .79481 | .79187 | .78894 | .78602 |
| 107 | .82346 | .82078 | .81812 | .81546 | .81281 |
| 108 | .86610 | .86398 | .86187 | .85976 | .85765 |
| 109 | .93900 | .93800 | .93700 | .93600 | .93500 |

Table E

**Table E—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989**

| (1) Age | (2) Adjusted payout rate |
| --- | --- |
| 13.2% | 13.4% | 13.6% | 13.8% | 14.0% |
| 0 | .02325 | .02313 | .02301 | .02290 | .02279 |
| 1 | .00536 | .00525 | .00514 | .00505 | .00495 |
| 2 | .00484 | .00472 | .00462 | .00451 | .00442 |
| 3 | .00465 | .00453 | .00442 | .00431 | .00421 |
| 4 | .00461 | .00449 | .00437 | .00426 | .00415 |
| 5 | .00470 | .00457 | .00444 | .00432 | .00421 |
| 6 | .00488 | .00474 | .00460 | .00447 | .00435 |
| 7 | .00512 | .00496 | .00482 | .00468 | .00455 |
| 8 | .00543 | .00527 | .00512 | .00497 | .00483 |
| 9 | .00585 | .00568 | .00551 | .00536 | .00521 |
| 10 | .00637 | .00619 | .00601 | .00584 | .00568 |
| 11 | .00701 | .00681 | .00662 | .00644 | .00627 |
| 12 | .00776 | .00755 | .00735 | .00716 | .00697 |
| 13 | .00857 | .00734 | .00813 | .00793 | .00773 |
| 14 | .00938 | .00914 | .00892 | .00870 | .00850 |
| 15 | .01014 | .00989 | .00965 | .00942 | .00921 |
| 16 | .01080 | .01054 | .01029 | .01005 | .00983 |
| 17 | .01137 | .01109 | .01083 | .01058 | .01035 |
| 18 | .01186 | .01157 | .01130 | .01103 | .01078 |
| 19 | .01230 | .01300 | .01171 | .01143 | .01117 |
| 20 | .01275 | .01243 | .01212 | .01183 | .01155 |
| 21 | .01319 | .01285 | .01253 | .01222 | .01193 |
| 22 | .01364 | .01328 | .01293 | .01261 | .01230 |
| 23 | .01410 | .01372 | .01336 | .01301 | .01268 |
| 24 | .01463 | .01422 | .01383 | .01347 | .01312 |
| 25 | .01525 | .01482 | .01441 | .01401 | .01364 |
| 26 | .01601 | .01555 | .01511 | .01469 | .01430 |
| 27 | .01692 | .01643 | .01596 | .01551 | .01509 |
| 28 | .01800 | .01748 | .01697 | .01650 | .01604 |
| 29 | .01922 | .01865 | .01812 | .01760 | .01712 |
| 30 | .02058 | .01998 | .01940 | .01886 | .01833 |
| 31 | .02206 | .02142 | .02080 | .02022 | .01966 |
| 32 | .02370 | .02301 | .02236 | .02173 | .02113 |
| 33 | .02550 | .02477 | .02407 | .02340 | .02276 |
| 34 | .02746 | .02667 | .02592 | .02521 | .02452 |
| 35 | .02960 | .02876 | .02796 | .02719 | .02646 |
| 36 | .03193 | .03103 | .03017 | .02936 | .02858 |
| 37 | .03444 | .03348 | .03257 | .03170 | .03087 |
| 38 | .03714 | .03612 | .03515 | .03422 | .03333 |
| 39 | .04002 | .03894 | .03791 | .03692 | .03597 |
| 40 | .04312 | .04197 | .04087 | .03891 | .03880 |
| 41 | .04643 | .04521 | .04404 | .04292 | .04185 |
| 42 | .05001 | .04871 | .04747 | .04628 | .04514 |
| 43 | .05382 | .05245 | .05113 | .04987 | .04865 |
| 44 | .05789 | .05644 | .05505 | .05371 | .05242 |
| 45 | .06220 | .06067 | .05919 | .05777 | .05641 |
| 46 | .06678 | .06516 | .06360 | .06210 | .06065 |
| 47 | .07162 | .06991 | .06826 | .06668 | .06515 |
| 48 | .07678 | .07498 | .07324 | .07157 | .06996 |
| 49 | .08225 | .08035 | .07852 | .07676 | .07506 |
| 50 | .08807 | .08607 | .08415 | .08229 | .08050 |
| 51 | .09421 | .09211 | .09009 | .08814 | .08625 |
| 52 | .10070 | .09850 | .09637 | .09432 | .09234 |
| 53 | .10753 | .10523 | .10300 | .10085 | .09877 |
| 54 | .11468 | .11227 | .10994 | .10769 | .10551 |
| 55 | .12218 | .11966 | .11722 | .11487 | .11258 |
| 56 | .12999 | .12737 | .12483 | .12236 | .11998 |
| 57 | .13818 | .13545 | .13279 | .13022 | .12773 |
| 58 | .14673 | .14388 | .14112 | .13844 | .13584 |
| 59 | .15568 | .15272 | .14985 | .14706 | .14435 |
| 60 | .16505 | .16198 | .15899 | .15609 | .15327 |
| 61 | .17488 | .17169 | .16859 | .16558 | .16265 |
| 62 | .18518 | .18187 | .17866 | .17554 | .17251 |
| 63 | .19596 | .19255 | .18923 | .18600 | .18285 |
| 64 | .20723 | .20371 | .20028 | .19694 | .19368 |
| 65 | .21898 | .21535 | .21181 | .20836 | .20500 |
| 66 | .23121 | .22748 | .22383 | .22028 | .21681 |
| 67 | .24392 | .24008 | .23633 | .23267 | .22910 |
| 68 | .25711 | .25317 | .24932 | .24556 | .24189 |
| 69 | .27083 | .26680 | .26285 | .25900 | .25523 |
| 70 | .28512 | .28100 | .27697 | .27302 | .26916 |
| 71 | .30007 | .29587 | .29176 | .28773 | .28378 |
| 72 | .31572 | .31145 | .30726 | .30315 | .29913 |
| 73 | .33199 | .32765 | .32340 | .31923 | .31514 |
| 74 | .34871 | .34431 | .34000 | .33577 | .33162 |
| 75 | .36568 | .36124 | .35688 | .35260 | .34840 |
| 76 | .38281 | .37833 | .37393 | .36961 | .36537 |
| 77 | .40006 | .39555 | .39113 | .38677 | .38249 |
| 78 | .41745 | .41293 | .40848 | .40410 | .39980 |
| 79 | .43508 | .43055 | .42609 | .42170 | .41737 |
| 80 | .45303 | .44850 | .44404 | .43964 | .43531 |
| 81 | .47115 | .46663 | .46218 | .45779 | .45347 |
| 82 | .48928 | .48479 | .48036 | .47599 | .47168 |
| 83 | .50744 | .50298 | .49858 | .49424 | .48995 |
| 84 | .52575 | .52134 | .51698 | .51268 | .50843 |
| 85 | .54429 | .53994 | .53564 | .53139 | .52720 |
| 86 | .56257 | .55829 | .55406 | .54988 | .54574 |
| 87 | .57993 | .57572 | .57156 | .56745 | .56338 |
| 88 | .59625 | .59212 | .58804 | .58399 | .57999 |
| 89 | .61191 | .60786 | .60384 | .59987 | .59594 |
| 90 | .62741 | .62344 | .61952 | .61562 | .61177 |
| 91 | .64264 | .63877 | .63493 | .63113 | .62736 |
| 92 | .65703 | .65326 | .64951 | .64580 | .64212 |
| 93 | .67024 | .66656 | .66291 | .65928 | .65568 |
| 94 | .68213 | .67854 | .67497 | .67142 | .66791 |
| 95 | .69255 | .68903 | .68554 | .68207 | .67863 |
| 96 | .70128 | .69783 | .69440 | .69100 | .68762 |
| 97 | .70910 | .70570 | .70233 | .69899 | .69566 |
| 98 | .71587 | .71252 | .70920 | .70590 | .70263 |
| 99 | .72219 | .71889 | .71562 | .71236 | .70913 |
| 100 | .72847 | .72522 | .72189 | .71877 | .71558 |
| 101 | .73380 | .73058 | .72738 | .72420 | .72104 |
| 102 | .73949 | .73630 | .73313 | .72998 | .72685 |
| 103 | .74695 | .74381 | .74068 | .73758 | .73449 |
| 104 | .75372 | .75060 | .74751 | .74442 | .74136 |
| 105 | .76449 | .76144 | .75840 | .75538 | .75237 |
| 106 | .78311 | .78021 | .77732 | .77444 | .77157 |
| 107 | .81016 | .80752 | .80489 | .80227 | .79965 |
| 108 | .85554 | .85344 | .85134 | .84924 | .84715 |
| 109 | .93400 | .93300 | .93200 | .93100 | .93000 |

Table E

**Table E—Single Life, Unisex—Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown—Applicable for Transfers After November 30, 1983, and Before May 1, 1989**

| (1) Number of months by which the valuation date precedes the first payout | (2) Factors for payout at the end of each |
| --- | --- |
| At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
| | 1 | | .976731 | .965232 | .957616 |
| 1 | 2 | .992089 | .969004 | .957596 | .950041 |
| 2 | 3 | .984240 | .961338 | .950021 | |
| 3 | 4 | .976454 | .953733 | .942505 | |
| 4 | 5 | .968729 | .946188 | | |
| 5 | 6 | .961066 | .938703 | | |
| 6 | 7 | .953463 | .931277 | | |
| 7 | 8 | .945920 | | | |
| 8 | 9 | .938436 | | | |
| 9 | 10 | .931012 | | | |
| 10 | 11 | .923647 | | | |
| 11 | 12 | .916340 | | | |
| 12 | | .909091 | | | |

Table F(1)

**Table F(1)—10 Percent—Table Showing Factors for Computations of the Adjusted Payout Rate for Certain Valuations and Payout Sequences—Applicable for Transfers After November 30, 1983, and Before May 1, 1989**

(e) *Valuation of charitable remainder unitrusts having certain payout sequences for transfers for which the valuation date is after April 30, 1989, and before May 1, 1999* —

(1) *In general.* Except as otherwise provided in paragraph (e)(2) of this section, in the case of transfers for which the valuation date is after April 30, 1989, and before May 1, 1999, the present value of a remainder interest is determined under paragraphs (e)(3) through (e)(6) of this section, provided that the amount of the payout as of any payout date during any taxable year of the trust is not larger than the amount that the trust could distribute on such date under § 1.664-3(a)(1)(v) if the taxable year of the trust were to end on such date. See, however, § 1.7520-3(b) (relating to exceptions to the use of the prescribed tables under certain circumstances).

(2) *Transitional rules for valuation of charitable remainder unitrusts.*

(i) If the valuation date of a transfer to a charitable remainder unitrust is after April 30, 1989, and before June 10, 1994, a transferor can rely upon Notice 89-24, 1989-1 C.B. 660, or Notice 89-60, 1989-1 C.B. 700, in valuing the transferred interest. (See § 601.601(d)(2)(ii)(*b*) of this chapter.)

(ii) For purposes of sections 2055, 2106, or 2624, if on May 1, 1989, the decedent was mentally incompetent so that the disposition of the property could not be changed, and the decedent died after April 30, 1989, without having regained competency to dispose of the decedent's property, or the decedent died within 90 days of the date that the decedent first regained competency after April 30, 1989, the present value of a remainder interest determined under this section is determined as if the valuation date with respect to the decedent's gross estate is either before May 1, 1989, or after April 30, 1989, at the option of the decedent's executor.

(3) *Adjusted payout rate.* For transfers for which the valuation date is after April 30, 1989, and before May 1, 1999, the adjusted payout rate is determined by using the appropriate Table F, contained in § 1.664-4(e)(6), for the section 7520 interest rate applicable to the transfer. If the interest rate is between 4.2 and 14 percent, see § 1.664-4(e)(6). If the interest rate is below 4.2 percent or greater than 14 percent, see § 1.664-4(b). See § 1.664-4(e) for rules applicable in determining the adjusted payout rate.

(4) *Period is a term of years.* If the period described in § 1.664-3(a)(5) is a term of years, the factor that is used in determining the present value of the remainder interest for transfers for which the valuation date is after April 30, 1989, and before May 1, 1999, is the factor under the appropriate adjusted payout rate in Table D in § 1.664-4(e)(6) corresponding to the number of years in the term. If the adjusted payout rate is an amount that is between adjusted payout rates for which factors are provided in Table D, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying the net fair market value (as of the appropriate valuation date) of the property placed in trust by the factor determined under this paragraph. Generally, for purposes of this section, the valuation date is, in the case of an inter vivos transfer, the date on which the property is transferred to the trust by the donor, and, in the case of a testamentary transfer under sections 2055, 2106, or 2624, the valuation date is the date of death. See § 1.664-4(e)(4) for additional rules regarding the valuation date. See § 1.664-4(e)(4) for an example that illustrates the application of this paragraph (e)(4).

(5) *Period is the life of one individual.* If the period described in § 1.664-3(a)(5) is the life of one individual, the factor that is used in determining the present value of the remainder interest for transfers for which the valuation date is after April 30, 1989, and before May 1, 1999, is the factor in Table U(1) in paragraph (e)(6) of this section under the appropriate adjusted payout. For purposes of the computations described in this paragraph (e)(5), the age of an individual is the age of that individual at the individual's nearest birthday. If the adjusted payout rate is an amount that is between adjusted payout rates for which factors are provided in the appropriate table, a linear interpolation must be made. The rules provided in § 1.664-4(e)(5) apply for determining the present value of the remainder interest. See § 1.664-4(e)(5) for an example illustrating the application of this paragraph (e)(5)(using current actuarial tables).

(6) *Actuarial tables for transfers for which the valuation date is after April 30, 1989, and before May 1, 1999.* For transfers for which the valuation date is after April 30, 1989, and before May 1, 1999, the present value of a charitable remainder unitrust interest that is dependent on a term of years or the termination of a life interest is determined by using the section 7520 rate and Table D, Tables F(4.2) through F(14.0) in § 1.664-4(e)(6) and Table U(1) of this paragraph (e)(6), as applicable. See, however, § 1.7520-3(b) (relating to exceptions to the use of prescribed tables under certain circumstances). Many actuarial factors not contained in the following tables are contained in Internal Revenue Service Publication 1458, “Actuarial Values, Beta Volume,” (8-89). Publication 1458 is no longer available for purchase from the Superintendent of Documents, United States Government Printing Office, Washington, DC 20402. However, pertinent factors in this publication may be obtained by a written request to: CC:DOM:CORP:R (IRS Publication 1458), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044.

| Age | Adjusted payout rate |
| --- | --- |
| 4.2% | 4.4% | 4.6% | 4.8% | 5.0% | 5.2% | 5.4% | 5.6% | 5.8% | 6.0% |
| 0 | .06797 | .06181 | .05645 | .05177 | .04768 | .04410 | .04096 | .03820 | .03578 | .03364 |
| 1 | .05881 | .05243 | .04686 | .04199 | .03773 | .03400 | .03072 | .02784 | .02531 | .02308 |
| 2 | .06049 | .05394 | .04821 | .04319 | .03880 | .03494 | .03155 | .02856 | .02593 | .02361 |
| 3 | .06252 | .05579 | .04990 | .04473 | .04020 | .03621 | .03270 | .02961 | .02688 | .02446 |
| 4 | .06479 | .05788 | .05182 | .04650 | .04183 | .03771 | .03408 | .03087 | .02804 | .02553 |
| 5 | .06724 | .06016 | .05393 | .04845 | .04363 | .03937 | .03562 | .03230 | .02936 | .02675 |
| 6 | .06984 | .06257 | .05618 | .05054 | .04557 | .04117 | .03729 | .03385 | .03080 | .02809 |
| 7 | .07259 | .06513 | .05856 | .05276 | .04764 | .04310 | .03909 | .03552 | .03236 | .02954 |
| 8 | .07548 | .06784 | .06109 | .05513 | .04985 | .04517 | .04102 | .03733 | .03405 | .03113 |
| 9 | .07854 | .07071 | .06378 | .05765 | .05221 | .04738 | .04310 | .03928 | .03588 | .03285 |
| 10 | .08176 | .07374 | .06663 | .06033 | .05473 | .04976 | .04533 | .04138 | .03786 | .03471 |
| 11 | .08517 | .07695 | .06966 | .06319 | .05743 | .05230 | .04772 | .04364 | .04000 | .03673 |
| 12 | .08872 | .08031 | .07284 | .06619 | .06026 | .05498 | .05026 | .04604 | .04227 | .03889 |
| 13 | .09238 | .08378 | .07612 | .06929 | .06320 | .05776 | .05289 | .04853 | .04463 | .04113 |
| 14 | .09608 | .08728 | .07943 | .07243 | .06616 | .06056 | .05554 | .05104 | .04701 | .04338 |
| 15 | .09981 | .09081 | .08276 | .07557 | .06914 | .06337 | .05820 | .05356 | .04938 | .04563 |
| 16 | .10356 | .09435 | .08612 | .07874 | .07213 | .06619 | .06086 | .05607 | .05176 | .04787 |
| 17 | .10733 | .09792 | .08949 | .08192 | .07513 | .06902 | .06353 | .05858 | .05413 | .05010 |
| 18 | .11117 | .10155 | .09291 | .08515 | .07817 | .07189 | .06623 | .06113 | .05652 | .05236 |
| 19 | .11509 | .10526 | .09642 | .08847 | .08130 | .07484 | .06901 | .06375 | .05899 | .05469 |
| 20 | .11913 | .10908 | .10003 | .09188 | .08452 | .07788 | .07188 | .06645 | .06154 | .05708 |
| 21 | .12326 | .11300 | .10375 | .09539 | .08784 | .08101 | .07483 | .06923 | .06416 | .05955 |
| 22 | .12753 | .11705 | .10758 | .09902 | .09127 | .08426 | .07789 | .07212 | .06688 | .06212 |
| 23 | .13195 | .12125 | .11156 | .10279 | .09484 | .08763 | .08109 | .07514 | .06973 | .06481 |
| 24 | .13655 | .12563 | .11573 | .10675 | .09860 | .09119 | .08446 | .07833 | .07274 | .06766 |
| 25 | .14136 | .13022 | .12010 | .11091 | .10255 | .09495 | .08802 | .08171 | .07595 | .07069 |
| 26 | .14640 | .13504 | .12471 | .11530 | .10674 | .09893 | .09181 | .08531 | .07937 | .07394 |
| 27 | .15169 | .14011 | .12956 | .11994 | .11117 | .10316 | .09584 | .08915 | .08302 | .07742 |
| 28 | .15721 | .14542 | .13465 | .12482 | .11583 | .10762 | .10010 | .09322 | .08691 | .08112 |
| 29 | .16299 | .15097 | .13999 | .12994 | .12075 | .11233 | .10461 | .09753 | .09104 | .08507 |
| 30 | .16901 | .15678 | .14559 | .13533 | .12592 | .11729 | .10937 | .10210 | .09541 | .08926 |
| 31 | .17531 | .16287 | .15146 | .14099 | .13137 | .12254 | .11441 | .10694 | .10006 | .09372 |
| 32 | .18186 | .16921 | .15759 | .14691 | .13709 | .12804 | .11972 | .11205 | .10497 | .09844 |
| 33 | .18869 | .17584 | .16401 | .15312 | .14309 | .13384 | .12531 | .11744 | .11017 | .10345 |
| 34 | .19578 | .18273 | .17070 | .15961 | .14937 | .13992 | .13119 | .12312 | .11565 | .10874 |
| 35 | .20315 | .18990 | .17767 | .16637 | .15593 | .14628 | .13735 | .12908 | .12142 | .11431 |
| 36 | .21076 | .19732 | .18490 | .17340 | .16276 | .15291 | .14377 | .13531 | .12745 | .12016 |
| 37 | .21863 | .20501 | .19239 | .18071 | .16987 | .15982 | .15049 | .14182 | .13377 | .12628 |
| 38 | .22676 | .21296 | .20016 | .18828 | .17725 | .16701 | .15748 | .14862 | .14037 | .13269 |
| 39 | .23515 | .22118 | .20820 | .19614 | .18492 | .17448 | .16476 | .15571 | .14727 | .13940 |
| 40 | .24379 | .22967 | .21652 | .20428 | .19288 | .18225 | .17234 | .16310 | .15447 | .14641 |
| 41 | .25270 | .23842 | .22511 | .21270 | .20112 | .19031 | .18021 | .17078 | .16197 | .15372 |
| 42 | .26184 | .24742 | .23395 | .22137 | .20962 | .19864 | .18836 | .17875 | .16975 | .16132 |
| 43 | .27123 | .25666 | .24305 | .23031 | .21840 | .20724 | .19679 | .18700 | .17782 | .16921 |
| 44 | .28085 | .26616 | .25241 | .23952 | .22745 | .21613 | .20551 | .19554 | .18618 | .17739 |
| 45 | .29072 | .27591 | .26203 | .24901 | .23678 | .22530 | .21452 | .20438 | .19485 | .18589 |
| 46 | .30082 | .28591 | .27191 | .25875 | .24639 | .23476 | .22381 | .21352 | .20382 | .19468 |
| 47 | .31116 | .29616 | .28204 | .26877 | .25626 | .24449 | .23340 | .22295 | .21309 | .20379 |
| 48 | .32171 | .30663 | .29241 | .27902 | .26640 | .25449 | .24326 | .23265 | .22264 | .21318 |
| 49 | .33245 | .31730 | .30300 | .28950 | .27676 | .26473 | .25336 | .24262 | .23246 | .22285 |
| 50 | .34338 | .32816 | .31379 | .30020 | .28735 | .27521 | .26371 | .25283 | .24253 | .23277 |
| 51 | .35449 | .33923 | .32479 | .31112 | .29818 | .28593 | .27431 | .26331 | .25287 | .24297 |
| 52 | .36582 | .35053 | .33603 | .32230 | .30927 | .29692 | .28520 | .27408 | .26352 | .25349 |
| 53 | .37736 | .36205 | .34751 | .33372 | .32063 | .30819 | .29637 | .28514 | .27446 | .26431 |
| 54 | .38909 | .37376 | .35921 | .34537 | .33221 | .31970 | .30780 | .29647 | .28569 | .27542 |
| 55 | .40099 | .38568 | .37111 | .35724 | .34404 | .33146 | .31949 | .30807 | .29719 | .28681 |
| 56 | .41308 | .39779 | .38322 | .36934 | .35610 | .34348 | .33143 | .31994 | .30898 | .29851 |
| 57 | .42536 | .41011 | .39555 | .38167 | .36841 | .35575 | .34366 | .33210 | .32106 | .31051 |
| 58 | .43781 | .42262 | .40810 | .39422 | .38096 | .36828 | .35615 | .34454 | .33344 | .32281 |
| 59 | .45043 | .43530 | .42083 | .40698 | .39373 | .38104 | .36888 | .35724 | .34609 | .33540 |
| 60 | .46318 | .44813 | .43372 | .41992 | .40668 | .39400 | .38183 | .37017 | .35898 | .34824 |
| 61 | .47602 | .46107 | .44674 | .43299 | .41979 | .40713 | .39497 | .38329 | .37207 | .36129 |
| 62 | .48893 | .47410 | .45986 | .44617 | .43303 | .42039 | .40825 | .39657 | .38534 | .37454 |
| 63 | .50190 | .48720 | .47306 | .45946 | .44638 | .43379 | .42168 | .41001 | .39878 | .38796 |
| 64 | .51494 | .50038 | .48636 | .47286 | .45986 | .44733 | .43526 | .42362 | .41240 | .40158 |
| 65 | .52808 | .51368 | .49980 | .48641 | .47350 | .46104 | .44903 | .43743 | .42624 | .41544 |
| 66 | .54134 | .52711 | .51338 | .50013 | .48733 | .47496 | .46302 | .45148 | .44033 | .42956 |
| 67 | .55471 | .54068 | .52712 | .51401 | .50134 | .48908 | .47723 | .46577 | .45467 | .44394 |
| 68 | .56820 | .55437 | .54100 | .52805 | .51552 | .50339 | .49165 | .48027 | .46925 | .45858 |
| 69 | .58172 | .56812 | .55495 | .54219 | .52982 | .51783 | .50620 | .49494 | .48401 | .47341 |
| 70 | .59526 | .58190 | .56894 | .55637 | .54417 | .53234 | .52086 | .50971 | .49889 | .48838 |
| 71 | .60874 | .59564 | .58291 | .57055 | .55854 | .54687 | .53554 | .52453 | .51382 | .50342 |
| 72 | .62218 | .60934 | .59685 | .58471 | .57291 | .56143 | .55026 | .53939 | .52882 | .51854 |
| 73 | .63557 | .62301 | .61078 | .59887 | .58728 | .57600 | .56501 | .55431 | .54389 | .53373 |
| 74 | .64896 | .63669 | .62472 | .61307 | .60171 | .59064 | .57985 | .56932 | .55906 | .54906 |
| 75 | .66237 | .65040 | .63872 | .62733 | .61622 | .60538 | .59480 | .58447 | .57439 | .56455 |
| 76 | .67581 | .66416 | .65279 | .64168 | .63083 | .62023 | .60988 | .59977 | .58989 | .58023 |
| 77 | .68925 | .67793 | .66688 | .65606 | .64550 | .63516 | .62506 | .61517 | .60551 | .59605 |
| 78 | .70263 | .69166 | .68093 | .67044 | .66016 | .65010 | .64026 | .63062 | .62119 | .61195 |
| 79 | .71585 | .70525 | .69486 | .68468 | .67471 | .66495 | .65538 | .64600 | .63681 | .62780 |
| 80 | .72885 | .71860 | .70856 | .69872 | .68906 | .67959 | .67031 | .66120 | .65227 | .64350 |
| 81 | .74150 | .73162 | .72193 | .71242 | .70308 | .69392 | .68492 | .67609 | .66742 | .65890 |
| 82 | .75376 | .74425 | .73490 | .72572 | .71671 | .70785 | .69915 | .69059 | .68219 | .67393 |
| 83 | .76559 | .75643 | .74744 | .73859 | .72989 | .72134 | .71293 | .70466 | .69652 | .68852 |
| 84 | .77700 | .76821 | .75955 | .75104 | .74266 | .73441 | .72629 | .71831 | .71044 | .70270 |
| 85 | .78805 | .77961 | .77130 | .76311 | .75505 | .74711 | .73929 | .73158 | .72399 | .71652 |
| 86 | .79866 | .79056 | .78258 | .77472 | .76697 | .75933 | .75180 | .74438 | .73707 | .72985 |
| 87 | .80870 | .80094 | .79329 | .78574 | .77829 | .77095 | .76370 | .75656 | .74951 | .74255 |
| 88 | .81825 | .81081 | .80348 | .79623 | .78908 | .78202 | .77506 | .76818 | .76139 | .75469 |
| 89 | .82746 | .82035 | .81332 | .80638 | .79952 | .79275 | .78606 | .77945 | .77292 | .76647 |
| 90 | .83643 | .82963 | .82291 | .81627 | .80971 | .80322 | .79681 | .79047 | .78420 | .77801 |
| 91 | .84503 | .83854 | .83212 | .82578 | .81950 | .81330 | .80716 | .80109 | .79509 | .78915 |
| 92 | .85308 | .84689 | .84076 | .83470 | .82870 | .82276 | .81689 | .81107 | .80532 | .79963 |
| 93 | .86052 | .85460 | .84875 | .84295 | .83721 | .83152 | .82590 | .82033 | .81481 | .80935 |
| 94 | .86729 | .86163 | .85602 | .85046 | .84496 | .83951 | .83412 | .82877 | .82348 | .81823 |
| 95 | .87338 | .86795 | .86257 | .85723 | .85195 | .84672 | .84153 | .83639 | .83129 | .82624 |
| 96 | .87877 | .87354 | .86836 | .86323 | .85814 | .85309 | .84809 | .84313 | .83822 | .83334 |
| 97 | .88365 | .87861 | .87362 | .86867 | .86375 | .85888 | .85405 | .84926 | .84450 | .83979 |
| 98 | .88805 | .88318 | .87835 | .87356 | .86880 | .86409 | .85941 | .85477 | .85016 | .84559 |
| 99 | .89210 | .88739 | .88271 | .87807 | .87347 | .86890 | .86436 | .85986 | .85539 | .85095 |
| 100 | .89588 | .89131 | .88678 | .88227 | .87780 | .87337 | .86896 | .86459 | .86024 | .85593 |
| 101 | .89949 | .89506 | .89066 | .88629 | .88195 | .87764 | .87336 | .86911 | .86488 | .86069 |
| 102 | .90325 | .89897 | .89471 | .89047 | .88627 | .88209 | .87794 | .87381 | .86971 | .86564 |
| 103 | .90724 | .90311 | .89900 | .89491 | .89085 | .88681 | .88279 | .87880 | .87484 | .87089 |
| 104 | .91167 | .90770 | .90376 | .89983 | .89593 | .89205 | .88819 | .88435 | .88053 | .87673 |
| 105 | .91708 | .91333 | .90959 | .90587 | .90217 | .89848 | .89481 | .89116 | .88752 | .88391 |
| 106 | .92470 | .92126 | .91782 | .91440 | .91100 | .90760 | .90422 | .90085 | .89749 | .89414 |
| 107 | .93545 | .93246 | .92948 | .92650 | .92353 | .92057 | .91762 | .91467 | .91173 | .90880 |
| 108 | .95239 | .95016 | .94792 | .94569 | .94346 | .94123 | .93900 | .93678 | .93456 | .93234 |
| 109 | .97900 | .97800 | .97700 | .97600 | .97500 | .97400 | .97300 | .97200 | .97100 | .97000 |

Table U(1)—Unitrust Single Life Remainder Factors—Based on Life Table 80CNSMT

[Applicable for Transfers After April 30, 1989, and Before May 1, 1999]

| Age | Adjusted payout rate |
| --- | --- |
| 6.2% | 6.4% | 6.6% | 6.8% | 7.0% | 7.2% | 7.4% | 7.6% | 7.8% | 8.0% |
| 0 | .03176 | .03009 | .02861 | .02730 | .02613 | .02509 | .02416 | .02333 | .02258 | .02191 |
| 1 | .02110 | .01936 | .01781 | .01644 | .01522 | .01413 | .01316 | .01229 | .01150 | .01080 |
| 2 | .02156 | .01974 | .01812 | .01669 | .01541 | .01427 | .01325 | .01234 | .01152 | .01078 |
| 3 | .02233 | .02043 | .01875 | .01725 | .01591 | .01471 | .01364 | .01268 | .01182 | .01105 |
| 4 | .02330 | .02132 | .01956 | .01800 | .01660 | .01535 | .01422 | .01322 | .01231 | .01149 |
| 5 | .02443 | .02237 | .02054 | .01890 | .01743 | .01612 | .01494 | .01389 | .01293 | .01208 |
| 6 | .02568 | .02353 | .02162 | .01990 | .01837 | .01700 | .01576 | .01465 | .01365 | .01275 |
| 7 | .02704 | .02480 | .02280 | .02102 | .01941 | .01798 | .01668 | .01552 | .01446 | .01351 |
| 8 | .02852 | .02619 | .02411 | .02224 | .02057 | .01906 | .01770 | .01648 | .01537 | .01437 |
| 9 | .03014 | .02772 | .02554 | .02360 | .02184 | .02027 | .01885 | .01756 | .01640 | .01535 |
| 10 | .03190 | .02938 | .02711 | .02508 | .02325 | .02160 | .02012 | .01877 | .01755 | .01645 |
| 11 | .03381 | .03119 | .02883 | .02672 | .02481 | .02308 | .02153 | .02012 | .01884 | .01768 |
| 12 | .03585 | .03313 | .03068 | .02847 | .02648 | .02468 | .02305 | .02157 | .02023 | .01902 |
| 13 | .03798 | .03515 | .03260 | .03030 | .02822 | .02635 | .02464 | .02310 | .02170 | .02042 |
| 14 | .04012 | .03718 | .03453 | .03213 | .02997 | .02801 | .02623 | .02462 | .02315 | .02181 |
| 15 | .04225 | .03919 | .03644 | .03395 | .03169 | .02965 | .02779 | .02611 | .02457 | .02317 |
| 16 | .04436 | .04120 | .03833 | .03574 | .03339 | .03126 | .02932 | .02756 | .02595 | .02449 |
| 17 | .04647 | .04319 | .04021 | .03752 | .03507 | .03285 | .03082 | .02898 | .02730 | .02577 |
| 18 | .04860 | .04519 | .04210 | .03930 | .03675 | .03443 | .03232 | .03040 | .02864 | .02703 |
| 19 | .05079 | .04725 | .04404 | .04113 | .03847 | .03606 | .03386 | .03185 | .03001 | .02833 |
| 20 | .05304 | .04938 | .04604 | .04301 | .04025 | .03773 | .03543 | .03333 | .03141 | .02965 |
| 21 | .05537 | .05157 | .04811 | .04495 | .04208 | .03945 | .03705 | .03486 | .03285 | .03101 |
| 22 | .05779 | .05385 | .05025 | .04698 | .04398 | .04125 | .03874 | .03645 | .03435 | .03242 |
| 23 | .06032 | .05623 | .05250 | .04910 | .04598 | .04313 | .04052 | .03812 | .03592 | .03390 |
| 24 | .06302 | .05878 | .05491 | .05136 | .04812 | .04515 | .04242 | .03992 | .03762 | .03550 |
| 25 | .06589 | .06150 | .05748 | .05380 | .05042 | .04733 | .04448 | .04187 | .03946 | .03725 |
| 26 | .06897 | .06442 | .06025 | .05643 | .05292 | .04969 | .04673 | .04400 | .04148 | .03916 |
| 27 | .07228 | .06757 | .06325 | .05928 | .05563 | .05227 | .04917 | .04632 | .04369 | .04126 |
| 28 | .07582 | .07094 | .06646 | .06234 | .05854 | .05504 | .05182 | .04884 | .04609 | .04355 |
| 29 | .07958 | .07454 | .06990 | .06562 | .06167 | .05804 | .05468 | .05157 | .04870 | .04604 |
| 30 | .08360 | .07838 | .07357 | .06913 | .06504 | .06125 | .05775 | .05452 | .05152 | .04874 |
| 31 | .08788 | .08249 | .07751 | .07291 | .06866 | .06472 | .06108 | .05771 | .05457 | .05167 |
| 32 | .09242 | .08685 | .08170 | .07694 | .07252 | .06844 | .06465 | .06113 | .05786 | .05483 |
| 33 | .09724 | .09149 | .08617 | .08124 | .07666 | .07242 | .06848 | .06482 | .06141 | .05824 |
| 34 | .10234 | .09641 | .09091 | .08581 | .08107 | .07667 | .07257 | .06876 | .06521 | .06191 |
| 35 | .10773 | .10161 | .09594 | .09066 | .08575 | .08119 | .07694 | .07298 | .06928 | .06583 |
| 36 | .11338 | .10708 | .10122 | .09577 | .09070 | .08597 | .08156 | .07744 | .07360 | .07001 |
| 37 | .11932 | .11283 | .10680 | .10117 | .09592 | .09102 | .08645 | .08217 | .07818 | .07444 |
| 38 | .12554 | .11887 | .11265 | .10685 | .10142 | .09636 | .09162 | .08719 | .08304 | .07915 |
| 39 | .13206 | .12521 | .11880 | .11282 | .10722 | .10198 | .09708 | .09249 | .08818 | .08414 |
| 40 | .13888 | .13184 | .12526 | .11909 | .11332 | .10791 | .10284 | .09808 | .09361 | .08942 |
| 41 | .14601 | .13878 | .13201 | .12567 | .11972 | .11414 | .10890 | .10398 | .09935 | .09499 |
| 42 | .15342 | .14601 | .13906 | .13254 | .12641 | .12066 | .11525 | .11016 | .10537 | .10086 |
| 43 | .16112 | .15353 | .14640 | .13970 | .13340 | .12747 | .12189 | .11663 | .11168 | .10701 |
| 44 | .16913 | .16136 | .15406 | .14718 | .14070 | .13460 | .12885 | .12342 | .11830 | .11347 |
| 45 | .17745 | .16951 | .16202 | .15497 | .14832 | .14204 | .13612 | .13053 | .12525 | .12025 |
| 46 | .18608 | .17796 | .17030 | .16308 | .15625 | .14981 | .14372 | .13796 | .13251 | .12735 |
| 47 | .19501 | .18673 | .17890 | .17150 | .16451 | .15790 | .15164 | .14571 | .14010 | .13478 |
| 48 | .20425 | .19579 | .18780 | .18024 | .17308 | .16630 | .15987 | .15378 | .14800 | .14252 |
| 49 | .21375 | .20514 | .19698 | .18926 | .18193 | .17499 | .16840 | .16214 | .15620 | .15056 |
| 50 | .22352 | .21476 | .20644 | .19856 | .19107 | .18396 | .17721 | .17080 | .16470 | .15890 |
| 51 | .23358 | .22467 | .21620 | .20816 | .20051 | .19325 | .18634 | .17976 | .17350 | .16755 |
| 52 | .24396 | .23490 | .22628 | .21809 | .21030 | .20288 | .19581 | .18908 | .18267 | .17655 |
| 53 | .25465 | .24545 | .23670 | .22836 | .22042 | .21285 | .20563 | .19875 | .19218 | .18592 |
| 54 | .26563 | .25631 | .24742 | .23895 | .23086 | .22315 | .21579 | .20876 | .20204 | .19562 |
| 55 | .27692 | .26747 | .25846 | .24986 | .24164 | .23379 | .22628 | .21911 | .21225 | .20568 |
| 56 | .28850 | .27895 | .26982 | .26109 | .25275 | .24476 | .23712 | .22981 | .22281 | .21611 |
| 57 | .30041 | .29076 | .28152 | .27267 | .26421 | .25610 | .24833 | .24089 | .23376 | .22691 |
| 58 | .31263 | .30288 | .29355 | .28460 | .27602 | .26780 | .25991 | .25234 | .24508 | .23811 |
| 59 | .32515 | .31532 | .30590 | .29685 | .28817 | .27984 | .27184 | .26416 | .25677 | .24968 |
| 60 | .33793 | .32803 | .31853 | .30940 | .30062 | .29219 | .28409 | .27630 | .26880 | .26159 |
| 61 | .35093 | .34098 | .33141 | .32220 | .31335 | .30483 | .29663 | .28873 | .28113 | .27381 |
| 62 | .36414 | .35414 | .34451 | .33524 | .32631 | .31771 | .30942 | .30144 | .29374 | .28631 |
| 63 | .37754 | .36750 | .35783 | .34850 | .33951 | .33084 | .32247 | .31440 | .30661 | .29910 |
| 64 | .39115 | .38108 | .37137 | .36200 | .35296 | .34422 | .33579 | .32765 | .31978 | .31217 |
| 65 | .40500 | .39493 | .38519 | .37579 | .36670 | .35792 | .34943 | .34122 | .33328 | .32560 |
| 66 | .41914 | .40906 | .39932 | .38990 | .38079 | .37197 | .36343 | .35517 | .34717 | .33943 |
| 67 | .43355 | .42350 | .41376 | .40434 | .39521 | .38636 | .37780 | .36950 | .36145 | .35365 |
| 68 | .44824 | .43822 | .42851 | .41909 | .40996 | .40111 | .39252 | .38419 | .37611 | .36827 |
| 69 | .46313 | .45316 | .44348 | .43409 | .42498 | .41613 | .40754 | .39919 | .39109 | .38322 |
| 70 | .47818 | .46827 | .45864 | .44929 | .44020 | .43137 | .42279 | .41445 | .40634 | .39845 |
| 71 | .49331 | .48348 | .47391 | .46461 | .45557 | .44677 | .43821 | .42988 | .42177 | .41388 |
| 72 | .50853 | .49879 | .48930 | .48007 | .47108 | .46233 | .45380 | .44550 | .43741 | .42952 |
| 73 | .52384 | .51421 | .50482 | .49566 | .48674 | .47805 | .46957 | .46130 | .45324 | .44538 |
| 74 | .53930 | .52979 | .52050 | .51145 | .50261 | .49399 | .48557 | .47736 | .46934 | .46152 |
| 75 | .55495 | .54557 | .53641 | .52747 | .51873 | .51020 | .50187 | .49372 | .48577 | .47799 |
| 76 | .57079 | .56157 | .55256 | .54374 | .53513 | .52670 | .51847 | .51041 | .50253 | .49483 |
| 77 | .58680 | .57775 | .56890 | .56024 | .55176 | .54346 | .53534 | .52739 | .51960 | .51198 |
| 78 | .60291 | .59405 | .58537 | .57687 | .56855 | .56040 | .55241 | .54458 | .53691 | .52940 |
| 79 | .61898 | .61032 | .60184 | .59353 | .58537 | .57738 | .56954 | .56185 | .55431 | .54691 |
| 80 | .63491 | .62647 | .61819 | .61007 | .60210 | .59428 | .58660 | .57907 | .57167 | .56441 |
| 81 | .65054 | .64234 | .63427 | .62636 | .61858 | .61094 | .60344 | .59606 | .58882 | .58170 |
| 82 | .66582 | .65784 | .65000 | .64229 | .63472 | .62727 | .61994 | .61274 | .60566 | .59870 |
| 83 | .68065 | .67291 | .66530 | .65781 | .65044 | .64319 | .63605 | .62903 | .62212 | .61532 |
| 84 | .69508 | .68758 | .68020 | .67293 | .66577 | .65872 | .65178 | .64495 | .63821 | .63158 |
| 85 | .70915 | .70190 | .69475 | .68770 | .68076 | .67392 | .66718 | .66054 | .65399 | .64754 |
| 86 | .72274 | .71573 | .70882 | .70200 | .69528 | .68865 | .68212 | .67567 | .66931 | .66304 |
| 87 | .73569 | .72892 | .72224 | .71565 | .70915 | .70273 | .69639 | .69014 | .68397 | .67788 |
| 88 | .74807 | .74154 | .73509 | .72872 | .72243 | .71622 | .71009 | .70403 | .69805 | .69214 |
| 89 | .76010 | .75381 | .74759 | .74144 | .73537 | .72937 | .72344 | .71758 | .71179 | .70607 |
| 90 | .77189 | .76584 | .75985 | .75394 | .74809 | .74230 | .73659 | .73093 | .72534 | .71981 |
| 91 | .78327 | .77746 | .77171 | .76603 | .76040 | .75484 | .74933 | .74388 | .73850 | .73316 |
| 92 | .79399 | .78841 | .78289 | .77743 | .77202 | .76667 | .76137 | .75613 | .75093 | .74579 |
| 93 | .80394 | .79858 | .79328 | .78803 | .78283 | .77768 | .77258 | .76753 | .76252 | .75757 |
| 94 | .81303 | .80788 | .80278 | .79773 | .79272 | .78776 | .78284 | .77797 | .77315 | .76837 |
| 95 | .82124 | .81628 | .81136 | .80649 | .80166 | .79687 | .79213 | .78742 | .78276 | .77814 |
| 96 | .82851 | .82372 | .81897 | .81426 | .80959 | .80496 | .80036 | .79581 | .79129 | .78682 |
| 97 | .83512 | .83048 | .82588 | .82132 | .81679 | .81230 | .80785 | .80343 | .79905 | .79471 |
| 98 | .84106 | .83656 | .83210 | .82767 | .82328 | .81892 | .81459 | .81030 | .80604 | .80181 |
| 99 | .84655 | .84218 | .83785 | .83354 | .82927 | .82503 | .82082 | .81664 | .81249 | .80837 |
| 100 | .85165 | .84740 | .84318 | .83899 | .83483 | .83070 | .82660 | .82252 | .81848 | .81446 |
| 101 | .85652 | .85238 | .84827 | .84419 | .84013 | .83611 | .83210 | .82813 | .82418 | .82026 |
| 102 | .86159 | .85757 | .85358 | .84960 | .84566 | .84174 | .83784 | .83397 | .83012 | .82630 |
| 103 | .86697 | .86307 | .85920 | .85535 | .85152 | .84771 | .84392 | .84016 | .83642 | .83270 |
| 104 | .87295 | .86919 | .86544 | .86172 | .85802 | .85434 | .85068 | .84704 | .84341 | .83981 |
| 105 | .88030 | .87672 | .87315 | .86959 | .86605 | .86253 | .85903 | .85554 | .85207 | .84861 |
| 106 | .89081 | .88749 | .88418 | .88088 | .87760 | .87433 | .87106 | .86782 | .86458 | .86135 |
| 107 | .90588 | .90296 | .90005 | .89715 | .89425 | .89137 | .88849 | .88561 | .88275 | .87989 |
| 108 | .93013 | .92791 | .92570 | .92350 | .92129 | .91909 | .91689 | .91469 | .91250 | .91031 |
| 109 | .96900 | .96800 | .96700 | .96600 | .96500 | .96400 | .96300 | .96200 | .96100 | .96000 |

Table U(1)—Based on Life Table 80CNSMT Unitrust Single Life Remainder Factors

[Applicable After April 30, 1989]

| Age | Adjusted payout rate |
| --- | --- |
| 8.2% | 8.4% | 8.6% | 8.8% | 9.0% | 9.2% | 9.4% | 9.6% | 9.8% | 10.0% |
| 0 | .02130 | .02075 | .02025 | .01980 | .01939 | .01901 | .01867 | .01835 | .01806 | .01779 |
| 1 | .01017 | .00960 | .00908 | .00861 | .00819 | .00780 | .00745 | .00712 | .00683 | .00655 |
| 2 | .01011 | .00951 | .00897 | .00848 | .00803 | .00762 | .00725 | .00690 | .00659 | .00630 |
| 3 | .01035 | .00971 | .00914 | .00862 | .00815 | .00771 | .00732 | .00696 | .00663 | .00632 |
| 4 | .01076 | .01009 | .00948 | .00894 | .00843 | .00798 | .00756 | .00718 | .00683 | .00650 |
| 5 | .01130 | .01059 | .00996 | .00938 | .00885 | .00836 | .00792 | .00752 | .00714 | .00680 |
| 6 | .01193 | .01119 | .01051 | .00990 | .00934 | .00883 | .00836 | .00793 | .00754 | .00717 |
| 7 | .01265 | .01187 | .01116 | .01051 | .00992 | .00938 | .00888 | .00842 | .00800 | .00762 |
| 8 | .01347 | .01264 | .01189 | .01121 | .01058 | .01001 | .00948 | .00900 | .00856 | .00815 |
| 9 | .01440 | .01353 | .01274 | .01201 | .01135 | .01075 | .01019 | .00968 | .00921 | .00877 |
| 10 | .01544 | .01453 | .01369 | .01293 | .01223 | .01159 | .01101 | .01046 | .00997 | .00950 |
| 11 | .01662 | .01566 | .01478 | .01398 | .01324 | .01257 | .01195 | .01137 | .01085 | .01036 |
| 12 | .01791 | .01690 | .01597 | .01513 | .01435 | .01364 | .01298 | .01238 | .01182 | .01131 |
| 13 | .01926 | .01820 | .01722 | .01634 | .01552 | .01477 | .01408 | .01344 | .01285 | .01231 |
| 14 | .02059 | .01948 | .01846 | .01752 | .01667 | .01588 | .01515 | .01448 | .01386 | .01328 |
| 15 | .02189 | .02072 | .01965 | .01867 | .01777 | .01694 | .01617 | .01547 | .01481 | .01421 |
| 16 | .02315 | .02192 | .02080 | .01977 | .01882 | .01795 | .01714 | .01640 | .01572 | .01508 |
| 17 | .02436 | .02308 | .02190 | .02082 | .01982 | .01891 | .01806 | .01728 | .01656 | .01589 |
| 18 | .02556 | .02422 | .02298 | .02184 | .02080 | .01983 | .01894 | .01812 | .01736 | .01665 |
| 19 | .02679 | .02537 | .02408 | .02288 | .02178 | .02077 | .01983 | .01897 | .01817 | .01742 |
| 20 | .02804 | .02656 | .02519 | .02394 | .02278 | .02172 | .02073 | .01982 | .01898 | .01819 |
| 21 | .02932 | .02776 | .02633 | .02501 | .02380 | .02268 | .02164 | .02068 | .01979 | .01896 |
| 22 | .03065 | .02902 | .02751 | .02613 | .02485 | .02367 | .02258 | .02157 | .02063 | .01976 |
| 23 | .03204 | .03033 | .02876 | .02730 | .02595 | .02471 | .02356 | .02249 | .02150 | .02058 |
| 24 | .03356 | .03176 | .03010 | .02857 | .02716 | .02585 | .02463 | .02351 | .02246 | .02149 |
| 25 | .03520 | .03332 | .03158 | .02997 | .02848 | .02710 | .02582 | .02463 | .02352 | .02249 |
| 26 | .03702 | .03504 | .03321 | .03152 | .02995 | .02850 | .02714 | .02589 | .02472 | .02363 |
| 27 | .03902 | .03695 | .03502 | .03324 | .03159 | .03006 | .02863 | .02730 | .02607 | .02492 |
| 28 | .04120 | .03902 | .03700 | .03513 | .03339 | .03178 | .03027 | .02887 | .02757 | .02635 |
| 29 | .04358 | .04129 | .03917 | .03720 | .03537 | .03367 | .03208 | .03061 | .02923 | .02794 |
| 30 | .04616 | .04376 | .04154 | .03947 | .03754 | .03575 | .03408 | .03251 | .03106 | .02969 |
| 31 | .04897 | .04646 | .04413 | .04195 | .03993 | .03804 | .03627 | .03463 | .03309 | .03165 |
| 32 | .05200 | .04938 | .04693 | .04465 | .04252 | .04053 | .03867 | .03693 | .03531 | .03378 |
| 33 | .05529 | .05254 | .04998 | .04758 | .04534 | .04325 | .04130 | .03946 | .03775 | .03614 |
| 34 | .05883 | .05595 | .05326 | .05075 | .04840 | .04620 | .04414 | .04221 | .04040 | .03870 |
| 35 | .06262 | .05961 | .05680 | .05417 | .05170 | .04939 | .04723 | .04520 | .04329 | .04149 |
| 36 | .06665 | .06351 | .06057 | .05781 | .05523 | .05280 | .05053 | .04839 | .04638 | .04449 |
| 37 | .07094 | .06766 | .06459 | .06171 | .05900 | .05646 | .05407 | .05182 | .04971 | .04771 |
| 38 | .07550 | .07208 | .06888 | .06586 | .06303 | .06037 | .05786 | .05550 | .05327 | .05118 |
| 39 | .08034 | .07678 | .07344 | .07029 | .06733 | .06454 | .06191 | .05943 | .05709 | .05489 |
| 40 | .08547 | .08177 | .07828 | .07499 | .07190 | .06898 | .06623 | .06363 | .06118 | .05886 |
| 41 | .09090 | .08704 | .08341 | .07998 | .07675 | .07371 | .07083 | .06811 | .06553 | .06310 |
| 42 | .09661 | .09260 | .08882 | .08525 | .08188 | .07870 | .07569 | .07284 | .07015 | .06760 |
| 43 | .10260 | .09844 | .09451 | .09080 | .08729 | .08397 | .08083 | .07785 | .07503 | .07236 |
| 44 | .10891 | .10459 | .10051 | .09666 | .09300 | .08954 | .08626 | .08316 | .08021 | .07741 |
| 45 | .11553 | .11106 | .10683 | .10282 | .09902 | .09542 | .09201 | .08876 | .08568 | .08276 |
| 46 | .12247 | .11784 | .11346 | .10930 | .10536 | .10161 | .09806 | .09468 | .09146 | .08841 |
| 47 | .12974 | .12496 | .12042 | .11611 | .11202 | .10813 | .10443 | .10091 | .09756 | .09438 |
| 48 | .13732 | .13238 | .12769 | .12323 | .11899 | .11495 | .11111 | .10745 | .10397 | .10065 |
| 49 | .14520 | .14011 | .13526 | .13064 | .12625 | .12207 | .11809 | .11429 | .11066 | .10721 |
| 50 | .15338 | .14812 | .14312 | .13836 | .13381 | .12948 | .12535 | .12141 | .11765 | .11405 |
| 51 | .16187 | .15646 | .15130 | .14639 | .14169 | .13721 | .13294 | .12885 | .12495 | .12121 |
| 52 | .17072 | .16516 | .15985 | .15478 | .14993 | .14531 | .14088 | .13665 | .13261 | .12873 |
| 53 | .17993 | .17422 | .16876 | .16353 | .15854 | .15377 | .14920 | .14482 | .14064 | .13662 |
| 54 | .18949 | .18362 | .17801 | .17264 | .16750 | .16258 | .15787 | .15335 | .14902 | .14486 |
| 55 | .19940 | .19339 | .18763 | .18212 | .17683 | .17176 | .16690 | .16224 | .15777 | .15348 |
| 56 | .20968 | .20353 | .19762 | .19196 | .18654 | .18132 | .17632 | .17152 | .16691 | .16247 |
| 57 | .22035 | .21406 | .20802 | .20222 | .19665 | .19129 | .18615 | .18121 | .17646 | .17189 |
| 58 | .23142 | .22499 | .21881 | .21287 | .20717 | .20168 | .19640 | .19132 | .18643 | .18172 |
| 59 | .24286 | .23630 | .23000 | .22393 | .21809 | .21247 | .20705 | .20184 | .19682 | .19198 |
| 60 | .25465 | .24797 | .24154 | .23534 | .22938 | .22363 | .21808 | .21274 | .20759 | .20262 |
| 61 | .26676 | .25996 | .25341 | .24710 | .24101 | .23513 | .22946 | .22399 | .21871 | .21361 |
| 62 | .27916 | .27225 | .26559 | .25916 | .25295 | .24695 | .24117 | .23557 | .23017 | .22495 |
| 63 | .29184 | .28483 | .27806 | .27152 | .26520 | .25909 | .25319 | .24748 | .24196 | .23661 |
| 64 | .30483 | .29772 | .29085 | .28421 | .27779 | .27157 | .26555 | .25973 | .25409 | .24863 |
| 65 | .31817 | .31098 | .30402 | .29729 | .29076 | .28444 | .27832 | .27240 | .26665 | .26108 |
| 66 | .33192 | .32466 | .31762 | .31079 | .30418 | .29777 | .29155 | .28552 | .27968 | .27400 |
| 67 | .34609 | .33876 | .33164 | .32474 | .31805 | .31156 | .30525 | .29913 | .29319 | .28742 |
| 68 | .36066 | .35328 | .34610 | .33914 | .33238 | .32581 | .31943 | .31323 | .30720 | .30134 |
| 69 | .37558 | .36815 | .36093 | .35391 | .34709 | .34045 | .33400 | .32773 | .32163 | .31569 |
| 70 | .39078 | .38332 | .37606 | .36900 | .36213 | .35545 | .34894 | .34260 | .33643 | .33042 |
| 71 | .40620 | .39872 | .39144 | .38435 | .37744 | .37071 | .36415 | .35776 | .35153 | .34547 |
| 72 | .42184 | .41435 | .40706 | .39994 | .39301 | .38625 | .37965 | .37322 | .36694 | .36082 |
| 73 | .43771 | .43023 | .42293 | .41581 | .40886 | .40207 | .39545 | .38899 | .38267 | .37651 |
| 74 | .45387 | .44641 | .43912 | .43201 | .42505 | .41826 | .41163 | .40514 | .39881 | .39261 |
| 75 | .47039 | .46296 | .45570 | .44861 | .44167 | .43488 | .42824 | .42175 | .41541 | .40920 |
| 76 | .48729 | .47991 | .47269 | .46563 | .45872 | .45196 | .44534 | .43886 | .43251 | .42630 |
| 77 | .50452 | .49722 | .49006 | .48305 | .47619 | .46946 | .46287 | .45642 | .45009 | .44389 |
| 78 | .52203 | .51481 | .50773 | .50079 | .49399 | .48732 | .48078 | .47437 | .46808 | .46191 |
| 79 | .53966 | .53254 | .52556 | .51870 | .51198 | .50538 | .49891 | .49255 | .48632 | .48019 |
| 80 | .55728 | .55028 | .54340 | .53665 | .53002 | .52351 | .51712 | .51083 | .50466 | .49860 |
| 81 | .57471 | .56784 | .56109 | .55445 | .54792 | .54151 | .53521 | .52901 | .52292 | .51692 |
| 82 | .59186 | .58512 | .57850 | .57199 | .56558 | .55927 | .55307 | .54697 | .54097 | .53506 |
| 83 | .60863 | .60204 | .59556 | .58918 | .58289 | .57671 | .57062 | .56462 | .55872 | .55290 |
| 84 | .62505 | .61862 | .61228 | .60604 | .59989 | .59383 | .58786 | .58198 | .57618 | .57047 |
| 85 | .64118 | .63491 | .62873 | .62263 | .61663 | .61070 | .60486 | .59911 | .59343 | .58783 |
| 86 | .65685 | .65075 | .64473 | .63879 | .63294 | .62716 | .62145 | .61583 | .61027 | .60479 |
| 87 | .67187 | .66594 | .66008 | .65430 | .64859 | .64296 | .63739 | .63190 | .62647 | .62112 |
| 88 | .68631 | .68054 | .67485 | .66923 | .66367 | .65818 | .65276 | .64740 | .64211 | .63688 |
| 89 | .70042 | .69483 | .68930 | .68384 | .67845 | .67311 | .66784 | .66262 | .65747 | .65237 |
| 90 | .71434 | .70894 | .70359 | .69830 | .69307 | .68790 | .68278 | .67772 | .67271 | .66775 |
| 91 | .72789 | .72266 | .71750 | .71239 | .70733 | .70232 | .69736 | .69246 | .68760 | .68280 |
| 92 | .74070 | .73567 | .73068 | .72574 | .72085 | .71601 | .71121 | .70647 | .70176 | .69711 |
| 93 | .75266 | .74780 | .74298 | .73821 | .73348 | .72880 | .72417 | .71957 | .71502 | .71051 |
| 94 | .76363 | .75893 | .75428 | .74967 | .74510 | .74057 | .73608 | .73163 | .72722 | .72285 |
| 95 | .77356 | .76901 | .76451 | .76005 | .75562 | .75123 | .74688 | .74257 | .73829 | .73405 |
| 96 | .78237 | .77797 | .77360 | .76927 | .76497 | .76071 | .75648 | .75229 | .74813 | .74401 |
| 97 | .79039 | .78612 | .78187 | .77766 | .77348 | .76934 | .76523 | .76115 | .75710 | .75308 |
| 98 | .79762 | .79345 | .78932 | .78522 | .78115 | .77711 | .77310 | .76913 | .76518 | .76126 |
| 99 | .80429 | .80023 | .79620 | .79220 | .78823 | .78429 | .78038 | .77649 | .77264 | .76881 |
| 100 | .81047 | .80651 | .80258 | .79867 | .79479 | .79094 | .78712 | .78332 | .77955 | .77580 |
| 101 | .81636 | .81249 | .80865 | .80483 | .80104 | .79727 | .79352 | .78981 | .78611 | .78244 |
| 102 | .82250 | .81872 | .81497 | .81124 | .80754 | .80386 | .80020 | .79656 | .79295 | .78936 |
| 103 | .82900 | .82532 | .82167 | .81804 | .81442 | .81083 | .80726 | .80371 | .80018 | .79667 |
| 104 | .83622 | .83266 | .82911 | .82558 | .82207 | .81858 | .81510 | .81165 | .80821 | .80479 |
| 105 | .84517 | .84174 | .83833 | .83494 | .83156 | .82819 | .82485 | .82151 | .81820 | .81489 |
| 106 | .85814 | .85494 | .85175 | .84857 | .84540 | .84225 | .83911 | .83598 | .83286 | .82975 |
| 107 | .87704 | .87420 | .87136 | .86853 | .86571 | .86290 | .86009 | .85729 | .85450 | .85171 |
| 108 | .90812 | .90593 | .90375 | .90156 | .89939 | .89721 | .89504 | .89286 | .89070 | .88853 |
| 109 | .95900 | .95800 | .95700 | .95600 | .95500 | .95400 | .95300 | .95200 | .95100 | .95000 |

Table U(1)—Based on Life Table 80CNSMT Unitrust Single Life Remainder Factors

[Applicable after APRIL 30, 1989]

| Age | Adjusted payout rate |
| --- | --- |
| 10.2% | 10.4% | 10.6% | 10.8% | 11.0% | 11.2% | 11.4% | 11.6% | 11.8% | 12.0% |
| 0 | .01754 | .01731 | .01710 | .01690 | .01671 | .01654 | .01638 | .01622 | .01608 | .01594 |
| 1 | .00630 | .00607 | .00585 | .00565 | .00547 | .00530 | .00514 | .00499 | .00485 | .00472 |
| 2 | .00604 | .00579 | .00557 | .00536 | .00516 | .00498 | .00481 | .00465 | .00451 | .00437 |
| 3 | .00604 | .00578 | .00554 | .00532 | .00511 | .00492 | .00474 | .00458 | .00442 | .00427 |
| 4 | .00621 | .00593 | .00568 | .00544 | .00522 | .00502 | .00483 | .00465 | .00448 | .00433 |
| 5 | .00648 | .00619 | .00592 | .00567 | .00544 | .00522 | .00502 | .00483 | .00465 | .00449 |
| 6 | .00684 | .00653 | .00624 | .00597 | .00572 | .00549 | .00528 | .00507 | .00489 | .00471 |
| 7 | .00726 | .00693 | .00663 | .00634 | .00608 | .00583 | .00560 | .00539 | .00518 | .00499 |
| 8 | .00777 | .00742 | .00709 | .00679 | .00651 | .00624 | .00600 | .00577 | .00555 | .00535 |
| 9 | .00837 | .00800 | .00765 | .00733 | .00703 | .00675 | .00649 | .00625 | .00602 | .00580 |
| 10 | .00908 | .00868 | .00832 | .00797 | .00765 | .00736 | .00708 | .00682 | .00657 | .00634 |
| 11 | .00991 | .00949 | .00910 | .00874 | .00840 | .00808 | .00779 | .00751 | .00725 | .00700 |
| 12 | .01083 | .01039 | .00997 | .00959 | .00923 | .00890 | .00858 | .00829 | .00801 | .00775 |
| 13 | .01181 | .01134 | .01090 | .01049 | .01012 | .00976 | .00943 | .00912 | .00883 | .00855 |
| 14 | .01275 | .01226 | .01180 | .01137 | .01097 | .01060 | .01025 | .00992 | .00961 | .00932 |
| 15 | .01365 | .01313 | .01264 | .01219 | .01177 | .01138 | .01101 | .01066 | .01034 | .01003 |
| 16 | .01449 | .01394 | .01343 | .01295 | .01251 | .01209 | .01171 | .01134 | .01100 | .01068 |
| 17 | .01526 | .01469 | .01415 | .01365 | .01318 | .01274 | .01233 | .01195 | .01159 | .01125 |
| 18 | .01600 | .01539 | .01482 | .01430 | .01380 | .01334 | .01291 | .01251 | .01213 | .01177 |
| 19 | .01673 | .01609 | .01550 | .01494 | .01442 | .01393 | .01348 | .01305 | .01265 | .01227 |
| 20 | .01747 | .01679 | .01616 | .01557 | .01502 | .01451 | .01403 | .01358 | .01316 | .01276 |
| 21 | .01820 | .01748 | .01682 | .01620 | .01562 | .01508 | .01457 | .01409 | .01365 | .01323 |
| 22 | .01895 | .01819 | .01749 | .01683 | .01622 | .01565 | .01511 | .01461 | .01414 | .01369 |
| 23 | .01972 | .01893 | .01818 | .01749 | .01684 | .01624 | .01567 | .01514 | .01464 | .01417 |
| 24 | .02058 | .01974 | .01895 | .01822 | .01753 | .01689 | .01629 | .01572 | .01519 | .01469 |
| 25 | .02154 | .02064 | .01981 | .01903 | .01830 | .01762 | .01698 | .01638 | .01582 | .01529 |
| 26 | .02262 | .02167 | .02079 | .01996 | .01919 | .01847 | .01779 | .01715 | .01655 | .01599 |
| 27 | .02385 | .02284 | .02191 | .02103 | .02021 | .01944 | .01872 | .01804 | .01740 | .01680 |
| 28 | .02521 | .02415 | .02316 | .02222 | .02135 | .02053 | .01977 | .01904 | .01836 | .01772 |
| 29 | .02673 | .02561 | .02455 | .02357 | .02264 | .02177 | .02095 | .02018 | .01946 | .01877 |
| 30 | .02842 | .02723 | .02611 | .02506 | .02407 | .02315 | .02227 | .02146 | .02068 | .01996 |
| 31 | .03030 | .02903 | .02784 | .02673 | .02568 | .02470 | .02377 | .02290 | .02207 | .02130 |
| 32 | .03235 | .03101 | .02976 | .02857 | .02746 | .02641 | .02543 | .02450 | .02362 | .02279 |
| 33 | .03463 | .03321 | .03188 | .03062 | .02944 | .02833 | .02728 | .02629 | .02535 | .02447 |
| 34 | .03711 | .03561 | .03419 | .03286 | .03161 | .03043 | .02931 | .02826 | .02726 | .02632 |
| 35 | .03981 | .03822 | .03672 | .03531 | .03398 | .03273 | .03154 | .03042 | .02936 | .02836 |
| 36 | .04271 | .04103 | .03945 | .03796 | .03655 | .03522 | .03396 | .03277 | .03164 | .03057 |
| 37 | .04584 | .04407 | .04239 | .04081 | .03932 | .03791 | .03657 | .03531 | .03411 | .03297 |
| 38 | .04920 | .04733 | .04556 | .04389 | .04231 | .04082 | .03940 | .03806 | .03679 | .03558 |
| 39 | .05280 | .05083 | .04897 | .04721 | .04554 | .04396 | .04246 | .04103 | .03968 | .03840 |
| 40 | .05667 | .05459 | .05263 | .05077 | .04901 | .04733 | .04575 | .04424 | .04280 | .04144 |
| 41 | .06080 | .05861 | .05655 | .05459 | .05272 | .05096 | .04928 | .04768 | .04617 | .04472 |
| 42 | .06518 | .06289 | .06071 | .05864 | .05668 | .05482 | .05305 | .05136 | .04975 | .04822 |
| 43 | .06982 | .06742 | .06513 | .06296 | .06089 | .05893 | .05706 | .05528 | .05358 | .05196 |
| 44 | .07475 | .07223 | .06983 | .06754 | .06537 | .06330 | .06133 | .05945 | .05766 | .05595 |
| 45 | .07998 | .07733 | .07481 | .07242 | .07014 | .06796 | .06588 | .06390 | .06202 | .06021 |
| 46 | .08550 | .08273 | .08010 | .07758 | .07519 | .07290 | .07072 | .06864 | .06665 | .06474 |
| 47 | .09134 | .08845 | .08569 | .08306 | .08055 | .07815 | .07586 | .07367 | .07157 | .06957 |
| 48 | .09748 | .09446 | .09158 | .08882 | .08619 | .08368 | .08128 | .07898 | .07678 | .07467 |
| 49 | .10391 | .10076 | .09775 | .09487 | .09212 | .08949 | .08697 | .08456 | .08225 | .08003 |
| 50 | .11062 | .10734 | .10420 | .10120 | .09832 | .09557 | .09293 | .09041 | .08798 | .08566 |
| 51 | .11764 | .11423 | .11096 | .10783 | .10483 | .10195 | .09919 | .09655 | .09401 | .09158 |
| 52 | .12503 | .12148 | .11807 | .11481 | .11168 | .10868 | .10581 | .10304 | .10039 | .09784 |
| 53 | .13278 | .12909 | .12556 | .12216 | .11891 | .11578 | .11278 | .10989 | .10712 | .10445 |
| 54 | .14088 | .13706 | .13339 | .12986 | .12648 | .12322 | .12009 | .11709 | .11419 | .11141 |
| 55 | .14936 | .14540 | .14159 | .13793 | .13442 | .13103 | .12778 | .12464 | .12163 | .11872 |
| 56 | .15821 | .15412 | .15018 | .14639 | .14274 | .13923 | .13584 | .13258 | .12944 | .12642 |
| 57 | .16749 | .16326 | .15918 | .15526 | .15148 | .14784 | .14433 | .14094 | .13768 | .13453 |
| 58 | .17719 | .17282 | .16862 | .16456 | .16065 | .15688 | .15324 | .14973 | .14634 | .14306 |
| 59 | .18731 | .18281 | .17847 | .17429 | .17025 | .16634 | .16258 | .15894 | .15543 | .15203 |
| 60 | .19782 | .19319 | .18872 | .18440 | .18023 | .17621 | .17231 | .16855 | .16491 | .16139 |
| 61 | .20869 | .20393 | .19934 | .19489 | .19060 | .18644 | .18242 | .17854 | .17477 | .17113 |
| 62 | .21990 | .21502 | .21029 | .20573 | .20131 | .19703 | .19289 | .18887 | .18499 | .18123 |
| 63 | .23144 | .22644 | .22159 | .21690 | .21236 | .20796 | .20370 | .19956 | .19556 | .19167 |
| 64 | .24335 | .23823 | .23326 | .22845 | .22379 | .21927 | .21489 | .21063 | .20651 | .20250 |
| 65 | .25568 | .25045 | .24537 | .24044 | .23566 | .23103 | .22653 | .22216 | .21791 | .21379 |
| 66 | .26850 | .26316 | .25797 | .25293 | .24804 | .24329 | .23868 | .23420 | .22984 | .22560 |
| 67 | .28182 | .27637 | .27108 | .26594 | .26095 | .25609 | .25137 | .24678 | .24231 | .23797 |
| 68 | .29565 | .29011 | .28472 | .27949 | .27439 | .26943 | .26461 | .25991 | .25534 | .25089 |
| 69 | .30991 | .30429 | .29882 | .29349 | .28830 | .28325 | .27833 | .27354 | .26887 | .26432 |
| 70 | .32457 | .31887 | .31332 | .30791 | .30264 | .29750 | .29249 | .28760 | .28284 | .27820 |
| 71 | .33955 | .33378 | .32816 | .32267 | .31732 | .31210 | .30701 | .30204 | .29719 | .29246 |
| 72 | .35485 | .34902 | .34333 | .33778 | .33236 | .32707 | .32190 | .31686 | .31193 | .30711 |
| 73 | .37049 | .36461 | .35887 | .35326 | .34778 | .34242 | .33719 | .33207 | .32707 | .32218 |
| 74 | .38656 | .38064 | .37485 | .36920 | .36366 | .35825 | .35296 | .34778 | .34272 | .33776 |
| 75 | .40312 | .39717 | .39136 | .38566 | .38009 | .37464 | .36930 | .36407 | .35895 | .35394 |
| 76 | .42022 | .41426 | .40842 | .40271 | .39711 | .39163 | .38625 | .38099 | .37583 | .37077 |
| 77 | .43782 | .43187 | .42603 | .42031 | .41470 | .40920 | .40380 | .39851 | .39332 | .38823 |
| 78 | .45586 | .44992 | .44410 | .43839 | .43278 | .42728 | .42188 | .41658 | .41138 | .40627 |
| 79 | .47418 | .46828 | .46248 | .45679 | .45120 | .44572 | .44033 | .43503 | .42983 | .42472 |
| 80 | .49264 | .48679 | .48103 | .47538 | .46982 | .46436 | .45900 | .45372 | .44853 | .44343 |
| 81 | .51103 | .50524 | .49954 | .49394 | .48843 | .48301 | .47768 | .47243 | .46727 | .46219 |
| 82 | .52925 | .52352 | .51789 | .51235 | .50690 | .50153 | .49624 | .49104 | .48591 | .48087 |
| 83 | .54718 | .54154 | .53598 | .53051 | .52512 | .51981 | .51459 | .50943 | .50436 | .49936 |
| 84 | .56484 | .55930 | .55383 | .54844 | .54313 | .53789 | .53273 | .52764 | .52262 | .51767 |
| 85 | .58231 | .57686 | .57149 | .56619 | .56096 | .55581 | .55072 | .54571 | .54076 | .53588 |
| 86 | .59939 | .59405 | .58878 | .58358 | .57845 | .57339 | .56839 | .56346 | .55858 | .55377 |
| 87 | .61583 | .61061 | .60545 | .60035 | .59532 | .59035 | .58545 | .58060 | .57581 | .57108 |
| 88 | .63171 | .62661 | .62156 | .61658 | .61165 | .60678 | .60196 | .59721 | .59251 | .58786 |
| 89 | .64733 | .64235 | .63742 | .63255 | .62774 | .62298 | .61827 | .61361 | .60900 | .60444 |
| 90 | .66285 | .65801 | .65321 | .64847 | .64377 | .63913 | .63453 | .62998 | .62548 | .62103 |
| 91 | .67804 | .67334 | .66868 | .66407 | .65950 | .65498 | .65050 | .64607 | .64169 | .63735 |
| 92 | .69250 | .68793 | .68341 | .67893 | .67450 | .67011 | .66575 | .66144 | .65718 | .65295 |
| 93 | .70604 | .70162 | .69723 | .69288 | .68858 | .68431 | .68008 | .67589 | .67174 | .66762 |
| 94 | .71852 | .71422 | .70997 | .70575 | .70156 | .69742 | .69331 | .68923 | .68519 | .68119 |
| 95 | .72984 | .72567 | .72154 | .71744 | .71337 | .70934 | .70534 | .70137 | .69744 | .69354 |
| 96 | .73992 | .73586 | .73183 | .72784 | .72388 | .71995 | .71605 | .71218 | .70835 | .70454 |
| 97 | .74910 | .74514 | .74122 | .73733 | .73346 | .72963 | .72582 | .72205 | .71830 | .71458 |
| 98 | .75737 | .75351 | .74967 | .74587 | .74209 | .73835 | .73463 | .73093 | .72727 | .72363 |
| 99 | .76501 | .76123 | .75748 | .75376 | .75007 | .74640 | .74276 | .73914 | .73555 | .73198 |
| 100 | .77208 | .76838 | .76471 | .76107 | .75745 | .75385 | .75028 | .74673 | .74321 | .73971 |
| 101 | .77879 | .77517 | .77157 | .76800 | .76444 | .76092 | .75741 | .75392 | .75046 | .74702 |
| 102 | .78579 | .78224 | .77871 | .77521 | .77173 | .76827 | .76483 | .76141 | .75801 | .75463 |
| 103 | .79318 | .78971 | .78626 | .78283 | .77942 | .77604 | .77266 | .76931 | .76598 | .76267 |
| 104 | .80139 | .79801 | .79464 | .79129 | .78796 | .78465 | .78136 | .77808 | .77482 | .77157 |
| 105 | .81161 | .80834 | .80508 | .80184 | .79861 | .79540 | .79220 | .78902 | .78585 | .78270 |
| 106 | .82665 | .82357 | .82049 | .81743 | .81438 | .81134 | .80831 | .80530 | .80229 | .79930 |
| 107 | .84893 | .84616 | .84340 | .84064 | .83789 | .83515 | .83241 | .82969 | .82696 | .82425 |
| 108 | .88637 | .88421 | .88205 | .87989 | .87774 | .87559 | .87344 | .87129 | .86915 | .86701 |
| 109 | .94900 | .94800 | .94700 | .94600 | .94500 | .94400 | .94300 | .94200 | .94100 | .94000 |

Table U(1)—Based on Life Table 80CNSMT Unitrust Single Life Remainder Factors

[Applicable after APRIL 30, 1989]

| Age | Adjusted payout rate |
| --- | --- |
| 12.2% | 12.4% | 12.6% | 12.8% | 13.0% | 13.2% | 13.4% | 13.6% | 13.8% | 14.0% |
| 0 | .01581 | .01569 | .01557 | .01546 | .01536 | .01526 | .01516 | .01507 | .01499 | .01490 |
| 1 | .00459 | .00448 | .00437 | .00426 | .00417 | .00407 | .00399 | .00390 | .00382 | .00375 |
| 2 | .00424 | .00412 | .00400 | .00389 | .00379 | .00369 | .00360 | .00352 | .00343 | .00335 |
| 3 | .00414 | .00401 | .00389 | .00377 | .00366 | .00356 | .00346 | .00337 | .00328 | .00320 |
| 4 | .00418 | .00404 | .00391 | .00379 | .00368 | .00357 | .00347 | .00337 | .00327 | .00319 |
| 5 | .00433 | .00418 | .00405 | .00391 | .00379 | .00368 | .00357 | .00346 | .00336 | .00327 |
| 6 | .00454 | .00439 | .00424 | .00410 | .00397 | .00384 | .00372 | .00361 | .00351 | .00341 |
| 7 | .00482 | .00465 | .00449 | .00434 | .00420 | .00407 | .00394 | .00382 | .00371 | .00360 |
| 8 | .00516 | .00498 | .00481 | .00465 | .00450 | .00436 | .00422 | .00410 | .00397 | .00386 |
| 9 | .00560 | .00541 | .00523 | .00505 | .00489 | .00474 | .00459 | .00446 | .00433 | .00420 |
| 10 | .00613 | .00592 | .00573 | .00555 | .00537 | .00521 | .00505 | .00491 | .00477 | .00463 |
| 11 | .00677 | .00655 | .00635 | .00615 | .00597 | .00580 | .00563 | .00547 | .00532 | .00518 |
| 12 | .00751 | .00728 | .00706 | .00685 | .00666 | .00647 | .00629 | .00613 | .00597 | .00581 |
| 13 | .00829 | .00805 | .00782 | .00760 | .00739 | .00719 | .00701 | .00683 | .00666 | .00650 |
| 14 | .00905 | .00879 | .00854 | .00831 | .00809 | .00789 | .00769 | .00750 | .00732 | .00715 |
| 15 | .00974 | .00947 | .00921 | .00897 | .00874 | .00852 | .00831 | .00811 | .00793 | .00775 |
| 16 | .01037 | .01009 | .00982 | .00956 | .00932 | .00909 | .00887 | .00866 | .00846 | .00827 |
| 17 | .01093 | .01063 | .01034 | .01007 | .00982 | .00958 | .00935 | .00913 | .00892 | .00873 |
| 18 | .01143 | .01112 | .01082 | .01053 | .01027 | .01001 | .00977 | .00954 | .00933 | .00912 |
| 19 | .01192 | .01159 | .01127 | .01097 | .01069 | .01043 | .01017 | .00993 | .00970 | .00949 |
| 20 | .01239 | .01204 | .01170 | .01139 | .01109 | .01081 | .01055 | .01029 | .01005 | .00983 |
| 21 | .01283 | .01246 | .01211 | .01178 | .01147 | .01117 | .01089 | .01063 | .01037 | .01013 |
| 22 | .01328 | .01288 | .01251 | .01216 | .01183 | .01152 | .01122 | .01094 | .01067 | .01042 |
| 23 | .01372 | .01331 | .01292 | .01254 | .01219 | .01186 | .01155 | .01125 | .01097 | .01070 |
| 24 | .01422 | .01378 | .01336 | .01297 | .01260 | .01225 | .01191 | .01160 | .01130 | .01101 |
| 25 | .01479 | .01432 | .01388 | .01346 | .01306 | .01269 | .01233 | .01200 | .01168 | .01138 |
| 26 | .01545 | .01495 | .01448 | .01404 | .01362 | .01322 | .01284 | .01248 | .01214 | .01182 |
| 27 | .01623 | .01570 | .01520 | .01472 | .01427 | .01385 | .01344 | .01306 | .01270 | .01235 |
| 28 | .01712 | .01655 | .01601 | .01551 | .01503 | .01457 | .01414 | .01373 | .01334 | .01298 |
| 29 | .01813 | .01752 | .01695 | .01641 | .01589 | .01541 | .01494 | .01451 | .01409 | .01370 |
| 30 | .01927 | .01862 | .01801 | .01743 | .01688 | .01635 | .01586 | .01539 | .01495 | .01452 |
| 31 | .02056 | .01987 | .01922 | .01859 | .01801 | .01745 | .01692 | .01642 | .01594 | .01548 |
| 32 | .02201 | .02127 | .02057 | .01990 | .01927 | .01868 | .01811 | .01757 | .01706 | .01657 |
| 33 | .02363 | .02284 | .02209 | .02138 | .02071 | .02007 | .01946 | .01888 | .01833 | .01781 |
| 34 | .02543 | .02458 | .02378 | .02302 | .02230 | .02162 | .02096 | .02034 | .01975 | .01919 |
| 35 | .02741 | .02651 | .02565 | .02484 | .02407 | .02333 | .02264 | .02197 | .02134 | .02073 |
| 36 | .02956 | .02859 | .02768 | .02681 | .02599 | .02520 | .02446 | .02374 | .02307 | .02242 |
| 37 | .03189 | .03087 | .02990 | .02897 | .02809 | .02725 | .02645 | .02569 | .02496 | .02427 |
| 38 | .03443 | .03334 | .03230 | .03131 | .03037 | .02948 | .02862 | .02781 | .02703 | .02628 |
| 39 | .03718 | .03602 | .03491 | .03386 | .03285 | .03190 | .03099 | .03011 | .02928 | .02849 |
| 40 | .04015 | .03891 | .03774 | .03662 | .03555 | .03453 | .03355 | .03262 | .03173 | .03088 |
| 41 | .04335 | .04204 | .04079 | .03959 | .03846 | .03737 | .03633 | .03534 | .03439 | .03348 |
| 42 | .04677 | .04538 | .04405 | .04278 | .04157 | .04042 | .03931 | .03825 | .03724 | .03627 |
| 43 | .05042 | .04894 | .04754 | .04619 | .04491 | .04368 | .04250 | .04138 | .04030 | .03926 |
| 44 | .05432 | .05276 | .05127 | .04984 | .04848 | .04718 | .04593 | .04473 | .04358 | .04248 |
| 45 | .05849 | .05684 | .05526 | .05375 | .05231 | .05092 | .04960 | .04832 | .04710 | .04593 |
| 46 | .06292 | .06118 | .05952 | .05792 | .05639 | .05492 | .05352 | .05217 | .05087 | .04963 |
| 47 | .06765 | .06581 | .06405 | .06237 | .06075 | .05920 | .05771 | .05628 | .05491 | .05359 |
| 48 | .07265 | .07071 | .06886 | .06708 | .06537 | .06373 | .06216 | .06064 | .05919 | .05779 |
| 49 | .07791 | .07587 | .07392 | .07204 | .07024 | .06851 | .06685 | .06525 | .06371 | .06223 |
| 50 | .08343 | .08129 | .07923 | .07726 | .07536 | .07354 | .07178 | .07009 | .06847 | .06690 |
| 51 | .08924 | .08699 | .08483 | .08276 | .08076 | .07884 | .07699 | .07520 | .07349 | .07183 |
| 52 | .09539 | .09303 | .09076 | .08858 | .08648 | .08446 | .08251 | .08064 | .07883 | .07708 |
| 53 | .10189 | .09942 | .09704 | .09475 | .09255 | .09043 | .08838 | .08640 | .08450 | .08266 |
| 54 | .10872 | .10614 | .10365 | .10126 | .09894 | .09672 | .09456 | .09249 | .09049 | .08855 |
| 55 | .11592 | .11322 | .11062 | .10811 | .10569 | .10335 | .10110 | .09892 | .09682 | .09478 |
| 56 | .12350 | .12068 | .11796 | .11534 | .11281 | .11036 | .10800 | .10571 | .10350 | .10137 |
| 57 | .13148 | .12855 | .12572 | .12298 | .12033 | .11777 | .11530 | .11291 | .11060 | .10836 |
| 58 | .13990 | .13685 | .13389 | .13104 | .12828 | .12561 | .12303 | .12053 | .11811 | .11576 |
| 59 | .14875 | .14557 | .14250 | .13953 | .13665 | .13387 | .13118 | .12856 | .12604 | .12359 |
| 60 | .15799 | .15469 | .15150 | .14841 | .14542 | .14253 | .13972 | .13700 | .13436 | .13180 |
| 61 | .16761 | .16419 | .16088 | .15768 | .15457 | .15156 | .14864 | .14580 | .14305 | .14039 |
| 62 | .17758 | .17404 | .17062 | .16729 | .16407 | .16094 | .15791 | .15496 | .15210 | .14932 |
| 63 | .18791 | .18425 | .18071 | .17726 | .17392 | .17068 | .16753 | .16447 | .16150 | .15861 |
| 64 | .19862 | .19484 | .19118 | .18762 | .18417 | .18081 | .17754 | .17437 | .17129 | .16829 |
| 65 | .20979 | .20590 | .20212 | .19845 | .19487 | .19140 | .18802 | .18474 | .18154 | .17843 |
| 66 | .22149 | .21748 | .21359 | .20980 | .20612 | .20253 | .19904 | .19564 | .19233 | .18911 |
| 67 | .23374 | .22962 | .22562 | .22172 | .21792 | .21423 | .21062 | .20712 | .20370 | .20037 |
| 68 | .24656 | .24234 | .23822 | .23422 | .23031 | .22651 | .22280 | .21919 | .21566 | .21222 |
| 69 | .25988 | .25556 | .25134 | .24724 | .24323 | .23932 | .23551 | .23179 | .22816 | .22461 |
| 70 | .27367 | .26925 | .26493 | .26073 | .25662 | .25261 | .24870 | .24488 | .24115 | .23750 |
| 71 | .28784 | .28333 | .27892 | .27462 | .27042 | .26631 | .26230 | .25839 | .25456 | .25082 |
| 72 | .30241 | .29781 | .29332 | .28893 | .28464 | .28044 | .27634 | .27233 | .26841 | .26457 |
| 73 | .31740 | .31272 | .30815 | .30368 | .29930 | .29502 | .29084 | .28674 | .28273 | .27880 |
| 74 | .33291 | .32817 | .32352 | .31897 | .31452 | .31016 | .30589 | .30171 | .29762 | .29361 |
| 75 | .34903 | .34422 | .33951 | .33490 | .33038 | .32595 | .32161 | .31735 | .31318 | .30909 |
| 76 | .36581 | .36095 | .35619 | .35152 | .34694 | .34245 | .33805 | .33373 | .32949 | .32533 |
| 77 | .38324 | .37835 | .37354 | .36883 | .36420 | .35966 | .35520 | .35083 | .34654 | .34232 |
| 78 | .40126 | .39634 | .39150 | .38676 | .38210 | .37752 | .37302 | .36861 | .36427 | .36001 |
| 79 | .41970 | .41476 | .40992 | .40515 | .40047 | .39587 | .39135 | .38690 | .38253 | .37823 |
| 80 | .43842 | .43348 | .42864 | .42387 | .41918 | .41456 | .41002 | .40556 | .40117 | .39685 |
| 81 | .45719 | .45228 | .44744 | .44267 | .43799 | .43337 | .42883 | .42436 | .41996 | .41562 |
| 82 | .47590 | .47101 | .46619 | .46145 | .45677 | .45217 | .44764 | .44317 | .43877 | .43443 |
| 83 | .49443 | .48957 | .48478 | .48007 | .47542 | .47084 | .46632 | .46187 | .45748 | .45315 |
| 84 | .51279 | .50798 | .50324 | .49856 | .49394 | .48939 | .48490 | .48048 | .47611 | .47180 |
| 85 | .53106 | .52630 | .52161 | .51698 | .51241 | .50790 | .50345 | .49906 | .49473 | .49045 |
| 86 | .54902 | .54434 | .53971 | .53514 | .53062 | .52616 | .52176 | .51741 | .51312 | .50888 |
| 87 | .56640 | .56178 | .55722 | .55271 | .54826 | .54386 | .53951 | .53521 | .53097 | .52677 |
| 88 | .58326 | .57872 | .57423 | .56979 | .56541 | .56107 | .55678 | .55254 | .54834 | .54420 |
| 89 | .59994 | .59548 | .59107 | .58671 | .58240 | .57813 | .57391 | .56973 | .56560 | .56152 |
| 90 | .61662 | .61226 | .60794 | .60367 | .59944 | .59526 | .59112 | .58702 | .58296 | .57894 |
| 91 | .63305 | .62879 | .62457 | .62040 | .61627 | .61217 | .60812 | .60411 | .60013 | .59619 |
| 92 | .64876 | .64461 | .64050 | .63643 | .63239 | .62839 | .62443 | .62051 | .61662 | .61277 |
| 93 | .66355 | .65950 | .65550 | .65153 | .64759 | .64369 | .63983 | .63600 | .63220 | .62843 |
| 94 | .67722 | .67328 | .66938 | .66551 | .66167 | .65786 | .65409 | .65035 | .64664 | .64296 |
| 95 | .68967 | .68583 | .68203 | .67825 | .67451 | .67079 | .66711 | .66345 | .65983 | .65623 |
| 96 | .70076 | .69701 | .69330 | .68961 | .68595 | .68231 | .67871 | .67513 | .67158 | .66806 |
| 97 | .71089 | .70722 | .70359 | .69998 | .69640 | .69284 | .68931 | .68581 | .68234 | .67888 |
| 98 | .72001 | .71642 | .71286 | .70933 | .70582 | .70233 | .69887 | .69544 | .69203 | .68864 |
| 99 | .72844 | .72492 | .72143 | .71796 | .71452 | .71110 | .70770 | .70433 | .70098 | .69765 |
| 100 | .73623 | .73278 | .72935 | .72594 | .72256 | .71920 | .71586 | .71254 | .70924 | .70597 |
| 101 | .74361 | .74021 | .73684 | .73349 | .73016 | .72685 | .72356 | .72029 | .71704 | .71382 |
| 102 | .75128 | .74794 | .74463 | .74133 | .73806 | .73480 | .73157 | .72835 | .72515 | .72198 |
| 103 | .75938 | .75610 | .75284 | .74961 | .74639 | .74319 | .74000 | .73684 | .73369 | .73056 |
| 104 | .76835 | .76514 | .76194 | .75877 | .75561 | .75246 | .74934 | .74623 | .74313 | .74005 |
| 105 | .77956 | .77643 | .77332 | .77023 | .76714 | .76408 | .76102 | .75798 | .75496 | .75195 |
| 106 | .79632 | .79334 | .79038 | .78743 | .78449 | .78157 | .77865 | .77575 | .77285 | .76997 |
| 107 | .82154 | .81884 | .81615 | .81346 | .81079 | .80811 | .80545 | .80279 | .80014 | .79750 |
| 108 | .86487 | .86274 | .86061 | .85848 | .85635 | .85423 | .85210 | .84998 | .84787 | .84575 |
| 109 | .93900 | .93800 | .93700 | .93600 | .93500 | .93400 | .93300 | .93200 | .93100 | .93000 |

Table U(1)—Based on Life Table 80CNSMT Unitrust Single Life Remainder Factors

[Applicable after April 30, 1989]

(f) *Valuation of charitable remainder unitrusts having certain payout sequences for transfers for which the valuation date is after April 30, 1999, and before May 1, 2009* —

(1) *In general.* Except as otherwise provided in paragraph (f)(2) of this section, in the case of transfers for which the valuation date is after April 30, 1999, and before May 1, 2009, the present value of a remainder interest is determined under paragraphs (f)(3) through (f)(6) of this section, provided that the amount of the payout as of any payout date during any taxable year of the trust is not larger than the amount that the trust could distribute on such date under § 1.664-3(a)(1)(v) if the taxable year of the trust were to end on such date. See, however, § 1.7520-3(b) (relating to exceptions to the use of the prescribed tables under certain circumstances).

(2) *Transitional rules for valuation of charitable remainder unitrusts.*

(i) For purposes of sections 2055, 2106, or 2624, if on May 1, 1999, the decedent was mentally incompetent so that the disposition of the property could not be changed, and the decedent died after April 30, 1999, without having regained competency to dispose of the decedent's property, or the decedent died within 90 days of the date that the decedent first regained competency after April 30, 1999, the present value of a remainder interest under this section is determined as if the valuation date with respect to the decedent's gross estate is either before May 1, 1999, or after April 30, 1999, at the option of the decedent's executor.

(ii) For purposes of sections 170, 2055, 2106, 2522, or 2624, in the case of transfers to a charitable remainder unitrust for which the valuation date is after April 30, 1999, and before July 1, 1999, the present value of a remainder interest based on one or more measuring lives is determined under this section by use of the section 7520 interest rate for the month in which the valuation date occurs (see §§ 1.7520-1(b) and 1.7520-2(a)(2)) and the appropriate actuarial tables under either paragraph (e)(6) or (f)(6) of this section, at the option of the donor or the decedent's executor, as the case may be.

(iii) For purposes of paragraphs (f)(2)(i) and (f)(2)(ii) of this section, where the donor or decedent's executor is given the option to use the appropriate actuarial tables under either paragraph (e)(6) or (f)(6) of this section, the donor or decedent's executor must use the same actuarial table with respect to each individual transaction and with respect to all transfers occurring on the valuation date (for example, gift and income tax charitable deductions with respect to the same transfer must be determined based on the same tables, and all assets includible in the gross estate and/or estate tax deductions claimed must be valued based on the same tables).

(3) *Adjusted payout rate.* For transfers for which the valuation date is after April 30, 1999, and before May 1, 2009, the adjusted payout rate is determined by using the appropriate Table F, contained in § 1.664-4(e)(6), for the section 7520 interest rate applicable to the transfer. If the interest rate is between 4.2 and 14 percent, see § 1.664-4(e)(6). If the interest rate is below 4.2 percent or greater than 14 percent, see § 1.664-4(b). See § 1.664-4(e) for rules applicable in determining the adjusted payout rate.

(4) *Period is a term of years.* If the period described in § 1.664-3(a)(5) is a term of years, the factor that is used in determining the present value of the remainder interest for transfers for which the valuation date is after April 30, 1999, and before May 1, 2009, is the factor under the appropriate adjusted payout rate in Table D in § 1.664-4(e)(6) corresponding to the number of years in the term. If the adjusted payout rate is an amount that is between adjusted payout rates for which factors are provided in Table D, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying the net fair market value (as of the appropriate valuation date) of the property placed in trust by the factor determined under this paragraph. Generally, for purposes of this section, the valuation date is, in the case of an inter vivos transfer, the date on which the property is transferred to the trust by the donor, and, in the case of a testamentary transfer under sections 2055, 2106, or 2624, the valuation date is the date of death. See § 1.664-4(e)(4) for additional rules regarding the valuation date. See § 1.664-4(e)(4) for an example that illustrates the application of this paragraph (f)(4).

(5) *Period is the life of one individual.* If the period described in § 1.664-3(a)(5) is the life of one individual, the factor that is used in determining the present value of the remainder interest for transfers for which the valuation date is after April 30, 1999, and before May 1, 2009, is the factor in Table U(1) in paragraph (f)(6) of this section under the appropriate adjusted payout. For purposes of the computations described in this paragraph (f)(5), the age of an individual is the age of that individual at the individual's nearest birthday. If the adjusted payout rate is an amount that is between adjusted payout rates for which factors are provided in the appropriate table, a linear interpolation must be made. The rules provided in § 1.664-4(e)(5) apply for determining the present value of the remainder interest. See § 1.664-4(e)(5) for an example illustrating the application of this paragraph (f)(5) (using current actuarial tables).

(6) *Actuarial Table U(1) for transfers for which the valuation date is after April 30, 1999, and before May 1, 2009.* For transfers for which the valuation date is after April 30, 1999, and before May 1, 2009, the present value of a charitable remainder unitrust interest that is dependent on the termination of a life interest is determined by using the section 7520 rate, Table U(1) in this paragraph (f)(6), and Tables F(4.2) through F(14.0) in § 1.664-4(e)(6). See, however, § 1.7520-3(b) (relating to exceptions to the use of prescribed tables under certain circumstances). Many actuarial factors not contained in the following tables are contained in Internal Revenue Service Publication 1458, “Actuarial Values, Book Beth,” (7-1999). Publication 1458 is no longer available for purchase from the Superintendent of Documents, United States Government Printing Office. However, pertinent factors in this publication may be obtained by a written request to: CC:PA:LPD:PR (IRS Publication 1458), Room 5205, Internal Revenue Service, P.O.Box 7604, Ben Franklin Station, Washington, DC 20044.

| Age | Interest rate |
| --- | --- |
| 4.2% | 4.4% | 4.6% | 4.8% | 5.0% | 5.2% | 5.4% | 5.6% | .8% | 6.0% |
| 0 | .06177 | .05580 | .05061 | .04609 | .04215 | .03871 | .03570 | .03307 | .03075 | .02872 |
| 1 | .05543 | .04925 | .04388 | .03919 | .03509 | .03151 | .02838 | .02563 | .02321 | .02109 |
| 2 | .05716 | .05081 | .04528 | .04045 | .03622 | .03252 | .02927 | .02642 | .02391 | .02170 |
| 3 | .05920 | .05268 | .04699 | .04201 | .03765 | .03382 | .03046 | .02750 | .02490 | .02260 |
| 4 | .06143 | .05475 | .04889 | .04376 | .03926 | .03530 | .03182 | .02876 | .02605 | .02366 |
| 5 | .06384 | .05697 | .05095 | .04567 | .04103 | .03694 | .03334 | .03016 | .02735 | .02487 |
| 6 | .06637 | .05933 | .05315 | .04771 | .04292 | .03870 | .03497 | .03168 | .02876 | .02618 |
| 7 | .06905 | .06183 | .05547 | .04987 | .04494 | .04058 | .03673 | .03332 | .03029 | .02761 |
| 8 | .07186 | .06445 | .05792 | .05216 | .04708 | .04258 | .03859 | .03506 | .03192 | .02914 |
| 9 | .07482 | .06722 | .06052 | .05460 | .04936 | .04471 | .04060 | .03694 | .03369 | .03079 |
| 10 | .07793 | .07015 | .06327 | .05718 | .05179 | .04700 | .04274 | .03896 | .03559 | .03259 |
| 11 | .08120 | .07323 | .06617 | .05991 | .05435 | .04942 | .04502 | .04111 | .03762 | .03450 |
| 12 | .08461 | .07645 | .06920 | .06277 | .05706 | .05197 | .04744 | .04339 | .03978 | .03655 |
| 13 | .08812 | .07976 | .07234 | .06574 | .05985 | .05461 | .04993 | .04576 | .04202 | .03867 |
| 14 | .09168 | .08313 | .07552 | .06874 | .06269 | .05729 | .05247 | .04815 | .04428 | .04081 |
| 15 | .09527 | .08652 | .07872 | .07176 | .06554 | .05999 | .05501 | .05055 | .04655 | .04296 |
| 16 | .09886 | .08991 | .08192 | .07478 | .06839 | .06267 | .05754 | .05294 | .04880 | .04508 |
| 17 | .10249 | .09334 | .08515 | .07782 | .07126 | .06537 | .06008 | .05533 | .05105 | .04720 |
| 18 | .10616 | .09680 | .08842 | .08090 | .07415 | .06809 | .06264 | .05774 | .05332 | .04933 |
| 19 | .10994 | .10037 | .09178 | .08407 | .07714 | .07091 | .06529 | .06023 | .05566 | .05153 |
| 20 | .11384 | .10406 | .09527 | .08737 | .08025 | .07383 | .06805 | .06283 | .05811 | .05384 |
| 21 | .11790 | .10790 | .09891 | .09080 | .08349 | .07690 | .07094 | .06555 | .06068 | .05626 |
| 22 | .12208 | .11188 | .10267 | .09436 | .08686 | .08008 | .07395 | .06839 | .06336 | .05879 |
| 23 | .12643 | .11601 | .10659 | .09808 | .09038 | .08342 | .07710 | .07138 | .06618 | .06146 |
| 24 | .13095 | .12031 | .11069 | .10197 | .09408 | .08692 | .08042 | .07452 | .06915 | .06427 |
| 25 | .13567 | .12481 | .11497 | .10605 | .09795 | .09060 | .08392 | .07784 | .07230 | .06726 |
| 26 | .14058 | .12950 | .11945 | .11032 | .10202 | .09447 | .08760 | .08134 | .07563 | .07042 |
| 27 | .14571 | .13442 | .12415 | .11481 | .10631 | .09856 | .09149 | .08505 | .07916 | .07379 |
| 28 | .15104 | .13953 | .12904 | .11949 | .11078 | .10284 | .09558 | .08895 | .08288 | .07733 |
| 29 | .15656 | .14484 | .13414 | .12438 | .11546 | .10731 | .09986 | .09304 | .08679 | .08106 |
| 30 | .16229 | .15034 | .13943 | .12946 | .12034 | .11198 | .10433 | .09732 | .09089 | .08498 |
| 31 | .16821 | .15605 | .14493 | .13474 | .12541 | .11685 | .10900 | .10179 | .09517 | .08909 |
| 32 | .17433 | .16196 | .15063 | .14023 | .13069 | .12193 | .11387 | .10647 | .09966 | .09339 |
| 33 | .18068 | .16810 | .15655 | .14595 | .13620 | .12723 | .11897 | .11137 | .10437 | .09791 |
| 34 | .18724 | .17446 | .16270 | .15189 | .14193 | .13275 | .12430 | .11650 | .10930 | .10265 |
| 35 | .19405 | .18107 | .16910 | .15808 | .14791 | .13853 | .12987 | .12187 | .11448 | .10764 |
| 36 | .20109 | .18791 | .17574 | .16451 | .15414 | .14456 | .13569 | .12749 | .11990 | .11287 |
| 37 | .20838 | .19500 | .18263 | .17120 | .16062 | .15083 | .14177 | .13337 | .12558 | .11835 |
| 38 | .21593 | .20236 | .18979 | .17816 | .16739 | .15739 | .14813 | .13953 | .13154 | .12412 |
| 39 | .22374 | .20998 | .19723 | .18540 | .17443 | .16423 | .15477 | .14597 | .13779 | .13017 |
| 40 | .23183 | .21789 | .20496 | .19294 | .18177 | .17138 | .16172 | .15272 | .14434 | .13653 |
| 41 | .24021 | .22611 | .21299 | .20079 | .18943 | .17885 | .16899 | .15980 | .15123 | .14322 |
| 42 | .24889 | .23463 | .22134 | .20896 | .19741 | .18665 | .17660 | .16721 | .15845 | .15025 |
| 43 | .25786 | .24344 | .23000 | .21744 | .20572 | .19477 | .18453 | .17496 | .16601 | .15762 |
| 44 | .26712 | .25257 | .23896 | .22625 | .21435 | .20322 | .19281 | .18305 | .17391 | .16534 |
| 45 | .27665 | .26196 | .24821 | .23534 | .22328 | .21198 | .20139 | .19145 | .18213 | .17338 |
| 46 | .28644 | .27163 | .25774 | .24472 | .23251 | .22105 | .21028 | .20018 | .19068 | .18174 |
| 47 | .29647 | .28155 | .26754 | .25438 | .24201 | .23040 | .21947 | .20919 | .19952 | .19041 |
| 48 | .30676 | .29173 | .27760 | .26431 | .25181 | .24004 | .22896 | .21852 | .20868 | .19941 |
| 49 | .31729 | .30217 | .28794 | .27453 | .26190 | .24999 | .23876 | .22817 | .21817 | .20873 |
| 50 | .32808 | .31289 | .29856 | .28505 | .27229 | .26026 | .24889 | .23814 | .22799 | .21839 |
| 51 | .33912 | .32387 | .30946 | .29585 | .28299 | .27083 | .25933 | .24845 | .23815 | .22840 |
| 52 | .35038 | .33507 | .32060 | .30691 | .29395 | .28168 | .27005 | .25904 | .24861 | .23872 |
| 53 | .36185 | .34651 | .33198 | .31821 | .30517 | .29280 | .28106 | .26993 | .25937 | .24934 |
| 54 | .37352 | .35815 | .34358 | .32976 | .31664 | .30418 | .29234 | .28110 | .27042 | .26026 |
| 55 | .38539 | .37002 | .35542 | .34155 | .32836 | .31583 | .30390 | .29256 | .28177 | .27149 |
| 56 | .39746 | .38209 | .36748 | .35358 | .34034 | .32774 | .31574 | .30431 | .29342 | .28303 |
| 57 | .40971 | .39437 | .37976 | .36584 | .35257 | .33992 | .32785 | .31634 | .30536 | .29488 |
| 58 | .42212 | .40682 | .39222 | .37829 | .36500 | .35231 | .34019 | .32862 | .31756 | .30699 |
| 59 | .43464 | .41939 | .40482 | .39090 | .37759 | .36488 | .35272 | .34109 | .32996 | .31932 |
| 60 | .44726 | .43207 | .41754 | .40364 | .39034 | .37761 | .36542 | .35375 | .34257 | .33186 |
| 61 | .45999 | .44488 | .43041 | .41655 | .40326 | .39053 | .37833 | .36662 | .35540 | .34463 |
| 62 | .47286 | .45785 | .44345 | .42964 | .41639 | .40367 | .39146 | .37974 | .36848 | .35767 |
| 63 | .48589 | .47098 | .45667 | .44293 | .42972 | .41703 | .40484 | .39311 | .38184 | .37100 |
| 64 | .49903 | .48426 | .47005 | .45638 | .44324 | .43060 | .41843 | .40671 | .39544 | .38458 |
| 65 | .51229 | .49766 | .48357 | .47001 | .45694 | .44435 | .43223 | .42054 | .40927 | .39841 |
| 66 | .52568 | .51121 | .49726 | .48381 | .47084 | .45833 | .44626 | .43461 | .42337 | .41252 |
| 67 | .53924 | .52495 | .51115 | .49784 | .48498 | .47256 | .46056 | .44898 | .43778 | .42696 |
| 68 | .55293 | .53883 | .52521 | .51205 | .49932 | .48701 | .47511 | .46360 | .45246 | .44169 |
| 69 | .56671 | .55283 | .53940 | .52640 | .51382 | .50165 | .48985 | .47844 | .46738 | .45666 |
| 70 | .58052 | .56687 | .55365 | .54084 | .52843 | .51639 | .50473 | .49342 | .48245 | .47181 |
| 71 | .59431 | .58091 | .56791 | .55529 | .54306 | .53118 | .51966 | .50847 | .49761 | .48707 |
| 72 | .60804 | .59490 | .58213 | .56973 | .55768 | .54598 | .53461 | .52357 | .51283 | .50239 |
| 73 | .62168 | .60881 | .59629 | .58411 | .57227 | .56076 | .54955 | .53866 | .52806 | .51774 |
| 74 | .63528 | .62268 | .61042 | .59848 | .58686 | .57555 | .56453 | .55380 | .54335 | .53316 |
| 75 | .64887 | .63657 | .62458 | .61290 | .60151 | .59041 | .57959 | .56904 | .55875 | .54872 |
| 76 | .66249 | .65049 | .63880 | .62739 | .61625 | .60538 | .59478 | .58443 | .57432 | .56446 |
| 77 | .67612 | .66446 | .65307 | .64194 | .63108 | .62046 | .61009 | .59995 | .59005 | .58037 |
| 78 | .68975 | .67843 | .66736 | .65654 | .64596 | .63561 | .62548 | .61558 | .60590 | .59643 |
| 79 | .70330 | .69233 | .68160 | .67109 | .66081 | .65074 | .64088 | .63123 | .62178 | .61253 |
| 80 | .71666 | .70605 | .69566 | .68548 | .67550 | .66573 | .65615 | .64676 | .63755 | .62853 |
| 81 | .72975 | .71950 | .70946 | .69961 | .68995 | .68047 | .67117 | .66205 | .65310 | .64433 |
| 82 | .74250 | .73263 | .72293 | .71342 | .70407 | .69490 | .68589 | .67705 | .66837 | .65984 |
| 83 | .75493 | .74542 | .73608 | .72690 | .71788 | .70902 | .70031 | .69175 | .68333 | .67506 |
| 84 | .76712 | .75798 | .74900 | .74016 | .73147 | .72292 | .71451 | .70624 | .69810 | .69010 |
| 85 | .77913 | .77037 | .76175 | .75326 | .74491 | .73668 | .72859 | .72061 | .71276 | .70503 |
| 86 | .79086 | .78248 | .77423 | .76610 | .75808 | .75019 | .74241 | .73474 | .72719 | .71974 |
| 87 | .80218 | .79418 | .78628 | .77850 | .77083 | .76326 | .75580 | .74844 | .74118 | .73402 |
| 88 | .81307 | .80544 | .79790 | .79047 | .78313 | .77589 | .76874 | .76169 | .75473 | .74786 |
| 89 | .82355 | .81628 | .80909 | .80200 | .79500 | .78808 | .78125 | .77450 | .76783 | .76125 |
| 90 | .83360 | .82668 | .81985 | .81309 | .80642 | .79982 | .79330 | .78685 | .78048 | .77418 |
| 91 | .84308 | .83650 | .83000 | .82357 | .81721 | .81092 | .80470 | .79855 | .79246 | .78645 |
| 92 | .85182 | .84556 | .83937 | .83325 | .82718 | .82119 | .81525 | .80937 | .80356 | .79780 |
| 93 | .85985 | .85390 | .84800 | .84215 | .83637 | .83064 | .82497 | .81936 | .81379 | .80829 |
| 94 | .86732 | .86164 | .85601 | .85044 | .84491 | .83944 | .83402 | .82865 | .82333 | .81806 |
| 95 | .87437 | .86895 | .86359 | .85827 | .85300 | .84778 | .84260 | .83746 | .83237 | .82733 |
| 96 | .88097 | .87582 | .87070 | .86563 | .86060 | .85561 | .85066 | .84575 | .84088 | .83605 |
| 97 | .88708 | .88216 | .87727 | .87243 | .86762 | .86285 | .85811 | .85341 | .84875 | .84413 |
| 98 | .89280 | .88810 | .88343 | .87880 | .87420 | .86964 | .86511 | .86061 | .85614 | .85171 |
| 99 | .89836 | .89388 | .88943 | .88501 | .88062 | .87626 | .87193 | .86763 | .86336 | .85911 |
| 100 | .90375 | .89948 | .89525 | .89103 | .88685 | .88269 | .87856 | .87445 | .87037 | .86632 |
| 101 | .90905 | .90500 | .90097 | .89696 | .89298 | .88902 | .88509 | .88118 | .87729 | .87342 |
| 102 | .91424 | .91040 | .90658 | .90278 | .89900 | .89524 | .89150 | .88778 | .88408 | .88040 |
| 103 | .91939 | .91575 | .91214 | .90854 | .90496 | .90139 | .89785 | .89432 | .89081 | .88732 |
| 104 | .92485 | .92144 | .91805 | .91467 | .91131 | .90796 | .90463 | .90131 | .89800 | .89471 |
| 105 | .93020 | .92701 | .92383 | .92067 | .91751 | .91437 | .91125 | .90813 | .90502 | .90193 |
| 106 | .93701 | .93411 | .93122 | .92834 | .92546 | .92260 | .91974 | .91689 | .91405 | .91122 |
| 107 | .94522 | .94268 | .94013 | .93760 | .93507 | .93254 | .93002 | .92750 | .92499 | .92249 |
| 108 | .95782 | .95583 | .95385 | .95187 | .94989 | .94791 | .94593 | .94396 | .94199 | .94002 |
| 109 | .97900 | .97800 | .97700 | .97600 | .97500 | .97400 | .97300 | .97200 | .97100 | .97000 |

Table U(1)—Based on Life Table 90CM Unitrust Single Life Remainder Factors

[Applicable After April 30, 1999, and Before May 1, 2009]

| Age | Interest rate |
| --- | --- |
| 6.2% | 6.4% | 6.6% | 6.8% | 7.0% | 7.2% | 7.4% | 7.6% | 7.8% | 8.0% |
| 0 | .02693 | .02534 | .02395 | .02271 | .02161 | .02063 | .01976 | .01898 | .01828 | .01765 |
| 1 | .01922 | .01756 | .01610 | .01480 | .01365 | .01263 | .01171 | .01090 | .01017 | .00951 |
| 2 | .01975 | .01802 | .01650 | .01514 | .01393 | .01286 | .01190 | .01104 | .01028 | .00959 |
| 3 | .02056 | .01876 | .01717 | .01575 | .01449 | .01336 | .01235 | .01145 | .01064 | .00992 |
| 4 | .02155 | .01967 | .01800 | .01652 | .01520 | .01401 | .01296 | .01201 | .01116 | .01039 |
| 5 | .02266 | .02071 | .01896 | .01741 | .01603 | .01479 | .01368 | .01269 | .01179 | .01098 |
| 6 | .02389 | .02184 | .02003 | .01841 | .01696 | .01566 | .01450 | .01345 | .01251 | .01166 |
| 7 | .02522 | .02309 | .02120 | .01950 | .01799 | .01663 | .01540 | .01431 | .01332 | .01242 |
| 8 | .02665 | .02444 | .02246 | .02069 | .01910 | .01768 | .01640 | .01524 | .01420 | .01326 |
| 9 | .02821 | .02590 | .02384 | .02199 | .02033 | .01884 | .01750 | .01629 | .01520 | .01421 |
| 10 | .02990 | .02750 | .02535 | .02342 | .02169 | .02013 | .01872 | .01745 | .01631 | .01526 |
| 11 | .03172 | .02922 | .02698 | .02497 | .02316 | .02153 | .02006 | .01872 | .01752 | .01643 |
| 12 | .03365 | .03106 | .02872 | .02663 | .02474 | .02303 | .02149 | .02010 | .01884 | .01769 |
| 13 | .03566 | .03297 | .03054 | .02835 | .02638 | .02460 | .02299 | .02154 | .02021 | .01901 |
| 14 | .03770 | .03490 | .03237 | .03010 | .02804 | .02619 | .02450 | .02298 | .02159 | .02033 |
| 15 | .03973 | .03682 | .03419 | .03182 | .02968 | .02775 | .02599 | .02439 | .02294 | .02162 |
| 16 | .04173 | .03871 | .03598 | .03352 | .03129 | .02926 | .02743 | .02576 | .02424 | .02286 |
| 17 | .04372 | .04059 | .03775 | .03519 | .03287 | .03076 | .02884 | .02710 | .02551 | .02406 |
| 18 | .04573 | .04248 | .03953 | .03686 | .03444 | .03224 | .03024 | .02842 | .02676 | .02524 |
| 19 | .04780 | .04443 | .04137 | .03859 | .03607 | .03378 | .03169 | .02978 | .02804 | .02646 |
| 20 | .04997 | .04647 | .04329 | .04040 | .03778 | .03539 | .03321 | .03122 | .02940 | .02773 |
| 21 | .05226 | .04862 | .04532 | .04232 | .03958 | .03709 | .03481 | .03274 | .03083 | .02909 |
| 22 | .05465 | .05088 | .04745 | .04432 | .04148 | .03888 | .03650 | .03433 | .03234 | .03052 |
| 23 | .05716 | .05325 | .04969 | .04645 | .04348 | .04077 | .03830 | .03603 | .03394 | .03203 |
| 24 | .05983 | .05578 | .05208 | .04871 | .04562 | .04280 | .04021 | .03784 | .03566 | .03367 |
| 25 | .06266 | .05846 | .05463 | .05112 | .04791 | .04497 | .04227 | .03980 | .03752 | .03543 |
| 26 | .06566 | .06131 | .05734 | .05369 | .05035 | .04729 | .04448 | .04189 | .03951 | .03732 |
| 27 | .06887 | .06436 | .06024 | .05646 | .05298 | .04979 | .04686 | .04416 | .04168 | .03939 |
| 28 | .07225 | .06758 | .06331 | .05938 | .05577 | .05245 | .04940 | .04658 | .04398 | .04159 |
| 29 | .07581 | .07099 | .06656 | .06248 | .05873 | .05528 | .05210 | .04916 | .04645 | .04394 |
| 30 | .07956 | .07457 | .06998 | .06575 | .06186 | .05827 | .05495 | .05189 | .04906 | .04644 |
| 31 | .08348 | .07833 | .07358 | .06920 | .06515 | .06142 | .05797 | .05478 | .05182 | .04908 |
| 32 | .08761 | .08228 | .07736 | .07282 | .06863 | .06475 | .06116 | .05783 | .05475 | .05189 |
| 33 | .09195 | .08645 | .08136 | .07666 | .07231 | .06828 | .06454 | .06108 | .05786 | .05488 |
| 34 | .09651 | .09082 | .08557 | .08070 | .07619 | .07200 | .06812 | .06452 | .06117 | .05805 |
| 35 | .10131 | .09545 | .09002 | .08498 | .08030 | .07596 | .07193 | .06818 | .06469 | .06144 |
| 36 | .10635 | .10031 | .09470 | .08949 | .08465 | .08015 | .07596 | .07206 | .06842 | .06503 |
| 37 | .11165 | .10542 | .09963 | .09424 | .08923 | .08457 | .08022 | .07617 | .07238 | .06885 |
| 38 | .11722 | .11081 | .10484 | .09927 | .09409 | .08926 | .08475 | .08054 | .07661 | .07293 |
| 39 | .12308 | .11648 | .11032 | .10458 | .09922 | .09422 | .08955 | .08518 | .08109 | .07726 |
| 40 | .12925 | .12246 | .11612 | .11020 | .10466 | .09949 | .09465 | .09011 | .08587 | .08189 |
| 41 | .13575 | .12877 | .12225 | .11614 | .11043 | .10508 | .10007 | .09537 | .09097 | .08683 |
| 42 | .14259 | .13542 | .12871 | .12243 | .11654 | .11101 | .10583 | .10097 | .09640 | .09210 |
| 43 | .14977 | .14242 | .13552 | .12905 | .12298 | .11729 | .11193 | .10690 | .10217 | .09771 |
| 44 | .15731 | .14976 | .14269 | .13604 | .12979 | .12391 | .11838 | .11318 | .10828 | .10367 |
| 45 | .16516 | .15743 | .15017 | .14334 | .13691 | .13086 | .12516 | .11979 | .11472 | .10994 |
| 46 | .17334 | .16544 | .15800 | .15099 | .14438 | .13816 | .13228 | .12674 | .12150 | .11656 |
| 47 | .18184 | .17375 | .16613 | .15895 | .15217 | .14576 | .13972 | .13400 | .12860 | .12349 |
| 48 | .19066 | .18240 | .17461 | .16724 | .16029 | .15371 | .14749 | .14161 | .13604 | .13077 |
| 49 | .19981 | .19138 | .18342 | .17588 | .16875 | .16201 | .15562 | .14956 | .14383 | .13839 |
| 50 | .20931 | .20072 | .19259 | .18489 | .17759 | .17067 | .16412 | .15790 | .15199 | .14639 |
| 51 | .21917 | .21042 | .20212 | .19426 | .18679 | .17971 | .17299 | .16660 | .16054 | .15477 |
| 52 | .22933 | .22043 | .21198 | .20395 | .19633 | .18909 | .18220 | .17566 | .16943 | .16350 |
| 53 | .23981 | .23076 | .22216 | .21399 | .20621 | .19881 | .19176 | .18506 | .17867 | .17258 |
| 54 | .25060 | .24141 | .23267 | .22434 | .21642 | .20886 | .20166 | .19480 | .18826 | .18201 |
| 55 | .26171 | .25239 | .24351 | .23504 | .22697 | .21927 | .21192 | .20491 | .19821 | .19182 |
| 56 | .27313 | .26369 | .25468 | .24608 | .23787 | .23003 | .22254 | .21538 | .20854 | .20199 |
| 57 | .28487 | .27531 | .26618 | .25746 | .24912 | .24114 | .23351 | .22621 | .21923 | .21254 |
| 58 | .29688 | .28722 | .27798 | .26914 | .26067 | .25257 | .24481 | .23738 | .23025 | .22343 |
| 59 | .30913 | .29937 | .29002 | .28107 | .27249 | .26427 | .25639 | .24882 | .24157 | .23461 |
| 60 | .32159 | .31175 | .30231 | .29325 | .28457 | .27623 | .26823 | .26055 | .25317 | .24608 |
| 61 | .33429 | .32437 | .31485 | .30571 | .29692 | .28848 | .28037 | .27257 | .26507 | .25786 |
| 62 | .34728 | .33730 | .32770 | .31847 | .30960 | .30106 | .29285 | .28495 | .27734 | .27001 |
| 63 | .36057 | .35053 | .34087 | .33157 | .32262 | .31400 | .30569 | .29769 | .28998 | .28255 |
| 64 | .37412 | .36404 | .35433 | .34498 | .33596 | .32726 | .31887 | .31078 | .30298 | .29545 |
| 65 | .38794 | .37783 | .36809 | .35868 | .34961 | .34085 | .33239 | .32422 | .31633 | .30871 |
| 66 | .40205 | .39193 | .38216 | .37272 | .36361 | .35479 | .34628 | .33804 | .33008 | .32238 |
| 67 | .41650 | .40639 | .39661 | .38715 | .37800 | .36915 | .36059 | .35230 | .34428 | .33651 |
| 68 | .43126 | .42117 | .41139 | .40193 | .39277 | .38390 | .37530 | .36697 | .35890 | .35108 |
| 69 | .44628 | .43622 | .42648 | .41703 | .40787 | .39898 | .39037 | .38201 | .37391 | .36604 |
| 70 | .46150 | .45149 | .44178 | .43236 | .42321 | .41433 | .40571 | .39735 | .38922 | .38132 |
| 71 | .47683 | .46689 | .45723 | .44785 | .43873 | .42987 | .42126 | .41290 | .40476 | .39685 |
| 72 | .49225 | .48238 | .47279 | .46346 | .45439 | .44556 | .43697 | .42862 | .42048 | .41257 |
| 73 | .50770 | .49793 | .48841 | .47915 | .47013 | .46135 | .45280 | .44447 | .43635 | .42844 |
| 74 | .52324 | .51358 | .50416 | .49498 | .48603 | .47731 | .46880 | .46051 | .45242 | .44454 |
| 75 | .53894 | .52939 | .52008 | .51100 | .50214 | .49349 | .48505 | .47681 | .46877 | .46092 |
| 76 | .55483 | .54543 | .53624 | .52728 | .51852 | .50996 | .50160 | .49344 | .48546 | .47766 |
| 77 | .57091 | .56167 | .55263 | .54380 | .53516 | .52671 | .51845 | .51038 | .50247 | .49475 |
| 78 | .58716 | .57809 | .56922 | .56053 | .55203 | .54372 | .53557 | .52760 | .51980 | .51216 |
| 79 | .60346 | .59459 | .58590 | .57738 | .56904 | .56086 | .55286 | .54501 | .53732 | .52978 |
| 80 | .61969 | .61102 | .60252 | .59419 | .58601 | .57800 | .57014 | .56243 | .55487 | .54745 |
| 81 | .63571 | .62726 | .61897 | .61082 | .60283 | .59499 | .58729 | .57974 | .57232 | .56503 |
| 82 | .65146 | .64324 | .63515 | .62722 | .61942 | .61176 | .60423 | .59683 | .58957 | .58242 |
| 83 | .66693 | .65893 | .65108 | .64335 | .63575 | .62828 | .62093 | .61371 | .60660 | .59962 |
| 84 | .68222 | .67447 | .66684 | .65934 | .65195 | .64468 | .63753 | .63049 | .62356 | .61674 |
| 85 | .69742 | .68993 | .68255 | .67528 | .66812 | .66106 | .65411 | .64727 | .64053 | .63389 |
| 86 | .71241 | .70517 | .69805 | .69102 | .68410 | .67727 | .67054 | .66390 | .65736 | .65091 |
| 87 | .72696 | .72000 | .71313 | .70635 | .69967 | .69307 | .68656 | .68014 | .67381 | .66756 |
| 88 | .74108 | .73438 | .72777 | .72125 | .71480 | .70845 | .70217 | .69597 | .68985 | .68380 |
| 89 | .75475 | .74832 | .74198 | .73571 | .72951 | .72339 | .71734 | .71137 | .70547 | .69963 |
| 90 | .76796 | .76180 | .75572 | .74971 | .74376 | .73788 | .73207 | .72633 | .72065 | .71503 |
| 91 | .78049 | .77460 | .76878 | .76302 | .75732 | .75168 | .74610 | .74058 | .73512 | .72972 |
| 92 | .79211 | .78647 | .78089 | .77537 | .76990 | .76449 | .75913 | .75383 | .74858 | .74338 |
| 93 | .80283 | .79743 | .79208 | .78679 | .78154 | .77634 | .77119 | .76610 | .76105 | .75604 |
| 94 | .81283 | .80765 | .80253 | .79744 | .79240 | .78741 | .78247 | .77756 | .77270 | .76789 |
| 95 | .82233 | .81737 | .81245 | .80757 | .80274 | .79795 | .79320 | .78849 | .78382 | .77918 |
| 96 | .83126 | .82651 | .82180 | .81712 | .81248 | .80788 | .80332 | .79880 | .79431 | .78985 |
| 97 | .83953 | .83498 | .83046 | .82597 | .82152 | .81710 | .81271 | .80836 | .80404 | .79976 |
| 98 | .84731 | .84294 | .83860 | .83429 | .83002 | .82577 | .82155 | .81737 | .81321 | .80908 |
| 99 | .85490 | .85071 | .84656 | .84243 | .83832 | .83425 | .83020 | .82618 | .82219 | .81822 |
| 100 | .86229 | .85828 | .85431 | .85035 | .84642 | .84252 | .83864 | .83478 | .83095 | .82714 |
| 101 | .86958 | .86575 | .86195 | .85818 | .85442 | .85069 | .84698 | .84329 | .83962 | .83597 |
| 102 | .87674 | .87310 | .86947 | .86587 | .86229 | .85873 | .85518 | .85166 | .84815 | .84466 |
| 103 | .88384 | .88038 | .87694 | .87351 | .87010 | .86671 | .86334 | .85998 | .85663 | .85331 |
| 104 | .89143 | .88817 | .88492 | .88169 | .87847 | .87526 | .87207 | .86889 | .86573 | .86258 |
| 105 | .89885 | .89578 | .89272 | .88967 | .88664 | .88361 | .88060 | .87760 | .87461 | .87163 |
| 106 | .90840 | .90559 | .90278 | .89999 | .89720 | .89442 | .89165 | .88888 | .88613 | .88338 |
| 107 | .91999 | .91750 | .91501 | .91253 | .91005 | .90758 | .90511 | .90265 | .90019 | .89774 |
| 108 | .93805 | .93609 | .93412 | .93216 | .93020 | .92824 | .92629 | .92434 | .92239 | .92044 |
| 109 | .96900 | .96800 | .96700 | .96600 | .96500 | .96400 | .96300 | .96200 | .96100 | .96000 |

Table U(1)—Based on Life Table 90CM Unitrust Single Life Remainder Factors

[Applicable After April 30, 1999, and Before May 1, 2009]

| Age | Interest rate |
| --- | --- |
| 8.2% | 8.4% | 8.6% | 8.8% | 9.0% | 9.2% | 9.4% | 9.6% | 9.8% | 10.0% |
| 0 | .01709 | .01658 | .01612 | .01570 | .01532 | .01497 | .01466 | .01437 | .01410 | .01386 |
| 1 | .00892 | .00839 | .00791 | .00747 | .00708 | .00672 | .00639 | .00609 | .00582 | .00557 |
| 2 | .00896 | .00840 | .00790 | .00744 | .00702 | .00664 | .00629 | .00598 | .00569 | .00542 |
| 3 | .00926 | .00867 | .00814 | .00765 | .00721 | .00681 | .00644 | .00611 | .00580 | .00552 |
| 4 | .00970 | .00908 | .00851 | .00800 | .00753 | .00711 | .00672 | .00636 | .00604 | .00574 |
| 5 | .01026 | .00960 | .00900 | .00846 | .00796 | .00751 | .00710 | .00672 | .00637 | .00606 |
| 6 | .01089 | .01019 | .00956 | .00899 | .00846 | .00799 | .00755 | .00715 | .00678 | .00644 |
| 7 | .01161 | .01088 | .01021 | .00960 | .00905 | .00854 | .00808 | .00765 | .00726 | .00690 |
| 8 | .01241 | .01163 | .01093 | .01029 | .00970 | .00917 | .00867 | .00822 | .00781 | .00743 |
| 9 | .01331 | .01249 | .01175 | .01107 | .01045 | .00988 | .00936 | .00889 | .00845 | .00804 |
| 10 | .01432 | .01346 | .01268 | .01196 | .01131 | .01071 | .01016 | .00965 | .00918 | .00875 |
| 11 | .01543 | .01453 | .01370 | .01295 | .01226 | .01162 | .01104 | .01051 | .01001 | .00956 |
| 12 | .01664 | .01569 | .01482 | .01403 | .01330 | .01263 | .01202 | .01145 | .01093 | .01045 |
| 13 | .01791 | .01691 | .01600 | .01516 | .01440 | .01369 | .01304 | .01245 | .01190 | .01139 |
| 14 | .01918 | .01813 | .01717 | .01629 | .01548 | .01474 | .01406 | .01343 | .01285 | .01231 |
| 15 | .02041 | .01931 | .01831 | .01738 | .01653 | .01576 | .01504 | .01437 | .01376 | .01320 |
| 16 | .02160 | .02044 | .01938 | .01841 | .01752 | .01670 | .01595 | .01525 | .01460 | .01401 |
| 17 | .02274 | .02152 | .02041 | .01940 | .01846 | .01760 | .01680 | .01607 | .01539 | .01476 |
| 18 | .02386 | .02258 | .02142 | .02035 | .01936 | .01846 | .01762 | .01685 | .01613 | .01547 |
| 19 | .02500 | .02367 | .02245 | .02132 | .02029 | .01933 | .01845 | .01764 | .01689 | .01619 |
| 20 | .02621 | .02481 | .02353 | .02235 | .02126 | .02025 | .01933 | .01847 | .01768 | .01694 |
| 21 | .02749 | .02603 | .02468 | .02344 | .02229 | .02124 | .02026 | .01936 | .01852 | .01774 |
| 22 | .02884 | .02730 | .02589 | .02458 | .02338 | .02227 | .02124 | .02029 | .01940 | .01859 |
| 23 | .03028 | .02867 | .02718 | .02581 | .02454 | .02337 | .02229 | .02128 | .02035 | .01949 |
| 24 | .03183 | .03013 | .02857 | .02713 | .02580 | .02456 | .02342 | .02236 | .02138 | .02047 |
| 25 | .03350 | .03172 | .03008 | .02857 | .02717 | .02587 | .02467 | .02355 | .02251 | .02155 |
| 26 | .03530 | .03344 | .03172 | .03013 | .02865 | .02729 | .02602 | .02484 | .02375 | .02273 |
| 27 | .03727 | .03532 | .03351 | .03183 | .03028 | .02885 | .02751 | .02627 | .02511 | .02404 |
| 28 | .03937 | .03732 | .03543 | .03367 | .03204 | .03052 | .02911 | .02780 | .02658 | .02545 |
| 29 | .04162 | .03947 | .03748 | .03564 | .03392 | .03233 | .03084 | .02946 | .02818 | .02698 |
| 30 | .04401 | .04176 | .03967 | .03773 | .03593 | .03425 | .03269 | .03124 | .02988 | .02861 |
| 31 | .04654 | .04419 | .04200 | .03996 | .03807 | .03630 | .03466 | .03312 | .03169 | .03035 |
| 32 | .04923 | .04676 | .04447 | .04233 | .04034 | .03849 | .03676 | .03514 | .03363 | .03221 |
| 33 | .05210 | .04952 | .04711 | .04487 | .04278 | .04083 | .03901 | .03731 | .03571 | .03422 |
| 34 | .05515 | .05245 | .04993 | .04758 | .04538 | .04333 | .04142 | .03962 | .03794 | .03637 |
| 35 | .05841 | .05558 | .05295 | .05048 | .04818 | .04603 | .04401 | .04212 | .04035 | .03869 |
| 36 | .06187 | .05892 | .05616 | .05358 | .05116 | .04890 | .04678 | .04480 | .04293 | .04118 |
| 37 | .06555 | .06247 | .05958 | .05688 | .05435 | .05198 | .04975 | .04766 | .04570 | .04385 |
| 38 | .06949 | .06627 | .06325 | .06043 | .05777 | .05528 | .05295 | .05075 | .04868 | .04674 |
| 39 | .07368 | .07032 | .06717 | .06421 | .06143 | .05882 | .05637 | .05406 | .05189 | .04984 |
| 40 | .07816 | .07465 | .07137 | .06827 | .06537 | .06263 | .06006 | .05764 | .05535 | .05320 |
| 41 | .08295 | .07930 | .07587 | .07264 | .06960 | .06674 | .06405 | .06150 | .05910 | .05683 |
| 42 | .08807 | .08427 | .08069 | .07733 | .07415 | .07116 | .06833 | .06567 | .06315 | .06077 |
| 43 | .09352 | .08957 | .08585 | .08233 | .07902 | .07589 | .07294 | .07014 | .06750 | .06500 |
| 44 | .09932 | .09521 | .09134 | .08768 | .08423 | .08096 | .07787 | .07495 | .07218 | .06956 |
| 45 | .10543 | .10117 | .09715 | .09334 | .08974 | .08634 | .08311 | .08005 | .07716 | .07441 |
| 46 | .11189 | .10747 | .10329 | .09933 | .09559 | .09204 | .08867 | .08548 | .08245 | .07958 |
| 47 | .11866 | .11408 | .10974 | .10564 | .10174 | .09805 | .09454 | .09121 | .08805 | .08504 |
| 48 | .12577 | .12103 | .11654 | .11228 | .10823 | .10439 | .10074 | .09727 | .09397 | .09083 |
| 49 | .13323 | .12833 | .12368 | .11926 | .11506 | .11107 | .10728 | .10366 | .10022 | .09695 |
| 50 | .14107 | .13601 | .13120 | .12663 | .12228 | .11813 | .11419 | .11043 | .10685 | .10344 |
| 51 | .14928 | .14407 | .13910 | .13437 | .12987 | .12558 | .12149 | .11758 | .11386 | .11031 |
| 52 | .15785 | .15248 | .14735 | .14247 | .13781 | .13337 | .12913 | .12508 | .12122 | .11752 |
| 53 | .16678 | .16124 | .15597 | .15093 | .14612 | .14153 | .13714 | .13294 | .12893 | .12509 |
| 54 | .17606 | .17037 | .16493 | .15974 | .15478 | .15004 | .14550 | .14116 | .13700 | .13302 |
| 55 | .18570 | .17986 | .17428 | .16893 | .16382 | .15893 | .15424 | .14976 | .14546 | .14134 |
| 56 | .19573 | .18974 | .18400 | .17851 | .17325 | .16821 | .16338 | .15875 | .15430 | .15004 |
| 57 | .20613 | .20000 | .19412 | .18848 | .18307 | .17789 | .17291 | .16814 | .16355 | .15914 |
| 58 | .21688 | .21060 | .20458 | .19880 | .19325 | .18792 | .18280 | .17788 | .17316 | .16861 |
| 59 | .22793 | .22151 | .21535 | .20943 | .20374 | .19827 | .19301 | .18795 | .18309 | .17840 |
| 60 | .23927 | .23272 | .22642 | .22036 | .21454 | .20893 | .20354 | .19834 | .19334 | .18851 |
| 61 | .25092 | .24425 | .23782 | .23163 | .22567 | .21993 | .21440 | .20907 | .20393 | .19898 |
| 62 | .26295 | .25616 | .24961 | .24329 | .23721 | .23134 | .22568 | .22021 | .21494 | .20985 |
| 63 | .27538 | .26847 | .26180 | .25537 | .24916 | .24316 | .23738 | .23179 | .22639 | .22117 |
| 64 | .28817 | .28116 | .27438 | .26783 | .26150 | .25539 | .24949 | .24377 | .23825 | .23291 |
| 65 | .30134 | .29423 | .28735 | .28069 | .27426 | .26803 | .26201 | .25618 | .25054 | .24508 |
| 66 | .31493 | .30772 | .30075 | .29399 | .28746 | .28113 | .27500 | .26906 | .26331 | .25774 |
| 67 | .32899 | .32170 | .31464 | .30780 | .30118 | .29475 | .28852 | .28248 | .27663 | .27095 |
| 68 | .34349 | .33614 | .32901 | .32209 | .31538 | .30887 | .30256 | .29643 | .29047 | .28469 |
| 69 | .35841 | .35100 | .34381 | .33683 | .33005 | .32346 | .31707 | .31085 | .30481 | .29894 |
| 70 | .37366 | .36620 | .35896 | .35193 | .34509 | .33844 | .33197 | .32568 | .31957 | .31362 |
| 71 | .38916 | .38167 | .37440 | .36732 | .36043 | .35372 | .34720 | .34084 | .33466 | .32864 |
| 72 | .40486 | .39736 | .39006 | .38295 | .37602 | .36927 | .36270 | .35629 | .35005 | .34396 |
| 73 | .42074 | .41323 | .40591 | .39878 | .39182 | .38504 | .37843 | .37198 | .36568 | .35955 |
| 74 | .43685 | .42934 | .42202 | .41488 | .40791 | .40110 | .39446 | .38798 | .38165 | .37547 |
| 75 | .45326 | .44577 | .43846 | .43132 | .42435 | .41754 | .41088 | .40438 | .39802 | .39181 |
| 76 | .47004 | .46259 | .45530 | .44818 | .44122 | .43442 | .42776 | .42125 | .41488 | .40865 |
| 77 | .48718 | .47979 | .47255 | .46547 | .45853 | .45175 | .44511 | .43861 | .43225 | .42601 |
| 78 | .50467 | .49735 | .49017 | .48314 | .47626 | .46951 | .46290 | .45643 | .45008 | .44386 |
| 79 | .52239 | .51515 | .50806 | .50110 | .49427 | .48758 | .48102 | .47459 | .46828 | .46209 |
| 80 | .54018 | .53304 | .52603 | .51916 | .51242 | .50580 | .49930 | .49292 | .48666 | .48052 |
| 81 | .55788 | .55085 | .54396 | .53718 | .53053 | .52399 | .51757 | .51126 | .50507 | .49898 |
| 82 | .57540 | .56851 | .56173 | .55506 | .54851 | .54207 | .53574 | .52951 | .52339 | .51737 |
| 83 | .59274 | .58598 | .57933 | .57279 | .56635 | .56001 | .55378 | .54765 | .54161 | .53567 |
| 84 | .61002 | .60341 | .59690 | .59049 | .58418 | .57796 | .57184 | .56582 | .55988 | .55403 |
| 85 | .62734 | .62090 | .61454 | .60828 | .60211 | .59603 | .59004 | .58414 | .57832 | .57258 |
| 86 | .64455 | .63828 | .63210 | .62600 | .61999 | .61406 | .60821 | .60244 | .59675 | .59113 |
| 87 | .66139 | .65531 | .64930 | .64337 | .63752 | .63175 | .62605 | .62043 | .61488 | .60939 |
| 88 | .67783 | .67194 | .66612 | .66037 | .65469 | .64908 | .64354 | .63807 | .63267 | .62733 |
| 89 | .69387 | .68817 | .68254 | .67698 | .67148 | .66605 | .66068 | .65537 | .65012 | .64493 |
| 90 | .70947 | .70398 | .69855 | .69318 | .68786 | .68261 | .67742 | .67228 | .66719 | .66217 |
| 91 | .72437 | .71908 | .71385 | .70867 | .70354 | .69847 | .69345 | .68848 | .68357 | .67870 |
| 92 | .73823 | .73314 | .72810 | .72310 | .71816 | .71326 | .70841 | .70361 | .69886 | .69415 |
| 93 | .75109 | .74618 | .74132 | .73650 | .73173 | .72700 | .72232 | .71768 | .71308 | .70852 |
| 94 | .76312 | .75839 | .75370 | .74905 | .74445 | .73988 | .73536 | .73087 | .72643 | .72202 |
| 95 | .77459 | .77004 | .76552 | .76104 | .75660 | .75220 | .74783 | .74350 | .73920 | .73494 |
| 96 | .78543 | .78105 | .77670 | .77238 | .76810 | .76386 | .75964 | .75546 | .75131 | .74720 |
| 97 | .79550 | .79128 | .78709 | .78293 | .77880 | .77470 | .77063 | .76659 | .76258 | .75860 |
| 98 | .80498 | .80091 | .79687 | .79286 | .78888 | .78492 | .78099 | .77709 | .77322 | .76937 |
| 99 | .81428 | .81036 | .80647 | .80261 | .79877 | .79496 | .79117 | .78741 | .78367 | .77995 |
| 100 | .82336 | .81959 | .81586 | .81214 | .80845 | .80478 | .80113 | .79751 | .79390 | .79032 |
| 101 | .83234 | .82873 | .82515 | .82158 | .81804 | .81451 | .81101 | .80753 | .80406 | .80062 |
| 102 | .84119 | .83774 | .83431 | .83089 | .82750 | .82412 | .82076 | .81742 | .81409 | .81078 |
| 103 | .84999 | .84670 | .84342 | .84016 | .83691 | .83368 | .83046 | .82726 | .82408 | .82091 |
| 104 | .85944 | .85632 | .85321 | .85011 | .84703 | .84396 | .84090 | .83786 | .83483 | .83182 |
| 105 | .86866 | .86570 | .86276 | .85982 | .85690 | .85399 | .85109 | .84820 | .84532 | .84245 |
| 106 | .88065 | .87792 | .87520 | .87248 | .86978 | .86708 | .86440 | .86172 | .85905 | .85638 |
| 107 | .89530 | .89286 | .89042 | .88799 | .88557 | .88315 | .88073 | .87833 | .87592 | .87352 |
| 108 | .91849 | .91654 | .91460 | .91266 | .91072 | .90879 | .90685 | .90492 | .90299 | .90106 |
| 109 | .95900 | .95800 | .95700 | .95600 | .95500 | .95400 | .95300 | .95200 | .95100 | .95000 |

Table U(1)—Based on Life Table 90CM Unitrust Single Life Remainder Factors

[Applicable After April 30, 1999, and Before May 1, 2009]

| Age | Interest rate |
| --- | --- |
| 10.2% | 10.4% | 10.6% | 10.8% | 11.0% | 11.2% | 11.4% | 11.6% | 11.8% | 12.0% |
| 0 | .01363 | .01342 | .01323 | .01305 | .01288 | .01272 | .01258 | .01244 | .01231 | .01219 |
| 1 | .00534 | .00512 | .00493 | .00474 | .00458 | .00442 | .00427 | .00414 | .00401 | .00389 |
| 2 | .00518 | .00495 | .00474 | .00455 | .00437 | .00421 | .00405 | .00391 | .00377 | .00365 |
| 3 | .00526 | .00502 | .00480 | .00459 | .00440 | .00422 | .00406 | .00391 | .00376 | .00363 |
| 4 | .00546 | .00521 | .00497 | .00475 | .00455 | .00436 | .00419 | .00402 | .00387 | .00373 |
| 5 | .00576 | .00549 | .00524 | .00501 | .00479 | .00459 | .00440 | .00423 | .00406 | .00391 |
| 6 | .00613 | .00584 | .00557 | .00532 | .00509 | .00488 | .00468 | .00449 | .00432 | .00415 |
| 7 | .00657 | .00626 | .00598 | .00571 | .00547 | .00524 | .00502 | .00482 | .00464 | .00446 |
| 8 | .00707 | .00675 | .00644 | .00616 | .00590 | .00565 | .00542 | .00521 | .00501 | .00482 |
| 9 | .00766 | .00732 | .00699 | .00669 | .00641 | .00615 | .00591 | .00568 | .00547 | .00527 |
| 10 | .00835 | .00798 | .00764 | .00732 | .00702 | .00675 | .00649 | .00624 | .00602 | .00580 |
| 11 | .00913 | .00874 | .00838 | .00804 | .00772 | .00743 | .00715 | .00689 | .00665 | .00642 |
| 12 | .01000 | .00959 | .00920 | .00884 | .00851 | .00819 | .00790 | .00762 | .00737 | .00712 |
| 13 | .01091 | .01048 | .01007 | .00969 | .00933 | .00900 | .00869 | .00840 | .00813 | .00787 |
| 14 | .01181 | .01135 | .01092 | .01052 | .01014 | .00979 | .00947 | .00916 | .00887 | .00860 |
| 15 | .01267 | .01218 | .01173 | .01130 | .01091 | .01054 | .01019 | .00987 | .00956 | .00928 |
| 16 | .01345 | .01294 | .01246 | .01201 | .01160 | .01121 | .01084 | .01050 | .01018 | .00988 |
| 17 | .01418 | .01364 | .01313 | .01266 | .01222 | .01181 | .01143 | .01107 | .01073 | .01041 |
| 18 | .01486 | .01429 | .01375 | .01326 | .01279 | .01236 | .01196 | .01158 | .01122 | .01088 |
| 19 | .01554 | .01494 | .01438 | .01385 | .01336 | .01291 | .01248 | .01208 | .01170 | .01135 |
| 20 | .01626 | .01562 | .01503 | .01448 | .01396 | .01348 | .01303 | .01260 | .01220 | .01183 |
| 21 | .01702 | .01635 | .01573 | .01514 | .01460 | .01409 | .01361 | .01316 | .01274 | .01235 |
| 22 | .01782 | .01711 | .01645 | .01584 | .01526 | .01472 | .01422 | .01374 | .01330 | .01288 |
| 23 | .01868 | .01793 | .01724 | .01658 | .01597 | .01540 | .01487 | .01437 | .01390 | .01345 |
| 24 | .01962 | .01883 | .01809 | .01740 | .01675 | .01615 | .01558 | .01505 | .01455 | .01408 |
| 25 | .02065 | .01981 | .01903 | .01830 | .01762 | .01698 | .01638 | .01581 | .01528 | .01478 |
| 26 | .02178 | .02089 | .02006 | .01929 | .01856 | .01789 | .01725 | .01665 | .01609 | .01556 |
| 27 | .02303 | .02209 | .02122 | .02040 | .01963 | .01891 | .01824 | .01760 | .01700 | .01644 |
| 28 | .02439 | .02339 | .02247 | .02160 | .02079 | .02002 | .01931 | .01863 | .01800 | .01740 |
| 29 | .02585 | .02480 | .02382 | .02290 | .02204 | .02123 | .02047 | .01976 | .01908 | .01845 |
| 30 | .02742 | .02631 | .02527 | .02430 | .02339 | .02253 | .02172 | .02096 | .02025 | .01957 |
| 31 | .02910 | .02793 | .02683 | .02579 | .02482 | .02391 | .02306 | .02225 | .02149 | .02077 |
| 32 | .03089 | .02965 | .02849 | .02739 | .02636 | .02540 | .02449 | .02363 | .02282 | .02206 |
| 33 | .03282 | .03151 | .03028 | .02912 | .02803 | .02701 | .02604 | .02513 | .02427 | .02346 |
| 34 | .03489 | .03350 | .03220 | .03097 | .02982 | .02873 | .02771 | .02674 | .02583 | .02497 |
| 35 | .03713 | .03567 | .03429 | .03299 | .03177 | .03061 | .02953 | .02850 | .02753 | .02661 |
| 36 | .03953 | .03798 | .03653 | .03515 | .03386 | .03263 | .03148 | .03039 | .02936 | .02838 |
| 37 | .04211 | .04048 | .03894 | .03748 | .03611 | .03481 | .03359 | .03243 | .03134 | .03030 |
| 38 | .04490 | .04318 | .04155 | .04001 | .03856 | .03719 | .03589 | .03466 | .03350 | .03239 |
| 39 | .04791 | .04609 | .04437 | .04274 | .04120 | .03975 | .03837 | .03707 | .03583 | .03466 |
| 40 | .05116 | .04924 | .04742 | .04571 | .04408 | .04254 | .04108 | .03970 | .03839 | .03714 |
| 41 | .05469 | .05267 | .05075 | .04894 | .04722 | .04559 | .04405 | .04258 | .04119 | .03987 |
| 42 | .05851 | .05638 | .05436 | .05245 | .05063 | .04891 | .04728 | .04573 | .04425 | .04285 |
| 43 | .06263 | .06039 | .05827 | .05625 | .05433 | .05252 | .05079 | .04915 | .04759 | .04610 |
| 44 | .06707 | .06472 | .06248 | .06035 | .05834 | .05642 | .05459 | .05286 | .05121 | .04963 |
| 45 | .07180 | .06933 | .06698 | .06474 | .06262 | .06059 | .05867 | .05684 | .05509 | .05342 |
| 46 | .07685 | .07425 | .07178 | .06943 | .06720 | .06507 | .06304 | .06110 | .05926 | .05750 |
| 47 | .08218 | .07946 | .07687 | .07440 | .07205 | .06981 | .06768 | .06564 | .06369 | .06183 |
| 48 | .08784 | .08499 | .08228 | .07969 | .07722 | .07487 | .07262 | .07047 | .06842 | .06646 |
| 49 | .09382 | .09085 | .08801 | .08530 | .08271 | .08024 | .07788 | .07562 | .07346 | .07140 |
| 50 | .10018 | .09707 | .09410 | .09127 | .08856 | .08597 | .08349 | .08112 | .07885 | .07667 |
| 51 | .10691 | .10367 | .10057 | .09761 | .09477 | .09206 | .08946 | .08697 | .08459 | .08231 |
| 52 | .11399 | .11061 | .10738 | .10429 | .10132 | .09849 | .09577 | .09316 | .09066 | .08826 |
| 53 | .12142 | .11791 | .11454 | .11132 | .10823 | .10526 | .10242 | .09969 | .09707 | .09456 |
| 54 | .12921 | .12556 | .12206 | .11870 | .11548 | .11239 | .10942 | .10657 | .10383 | .10120 |
| 55 | .13738 | .13359 | .12995 | .12646 | .12311 | .11989 | .11679 | .11382 | .11096 | .10820 |
| 56 | .14595 | .14202 | .13824 | .13462 | .13113 | .12778 | .12456 | .12146 | .11847 | .11560 |
| 57 | .15491 | .15084 | .14693 | .14317 | .13955 | .13607 | .13272 | .12949 | .12638 | .12338 |
| 58 | .16424 | .16004 | .15599 | .15209 | .14834 | .14473 | .14125 | .13789 | .13465 | .13153 |
| 59 | .17390 | .16955 | .16537 | .16134 | .15746 | .15371 | .15010 | .14662 | .14325 | .14001 |
| 60 | .18387 | .17939 | .17507 | .17091 | .16689 | .16302 | .15927 | .15566 | .15217 | .14880 |
| 61 | .19420 | .18958 | .18513 | .18084 | .17669 | .17268 | .16881 | .16506 | .16145 | .15795 |
| 62 | .20494 | .20020 | .19561 | .19119 | .18691 | .18277 | .17877 | .17490 | .17115 | .16753 |
| 63 | .21613 | .21126 | .20654 | .20199 | .19758 | .19331 | .18918 | .18518 | .18131 | .17757 |
| 64 | .22774 | .22274 | .21791 | .21322 | .20869 | .20429 | .20004 | .19592 | .19192 | .18805 |
| 65 | .23979 | .23467 | .22971 | .22490 | .22025 | .21573 | .21135 | .20710 | .20299 | .19899 |
| 66 | .25233 | .24709 | .24202 | .23709 | .23231 | .22767 | .22318 | .21881 | .21457 | .21045 |
| 67 | .26543 | .26009 | .25489 | .24985 | .24496 | .24021 | .23560 | .23111 | .22676 | .22252 |
| 68 | .27908 | .27363 | .26833 | .26319 | .25819 | .25332 | .24860 | .24400 | .23954 | .23519 |
| 69 | .29324 | .28769 | .28230 | .27705 | .27195 | .26699 | .26216 | .25746 | .25288 | .24843 |
| 70 | .30783 | .30219 | .29671 | .29137 | .28618 | .28112 | .27619 | .27139 | .26672 | .26216 |
| 71 | .32277 | .31706 | .31150 | .30608 | .30079 | .29564 | .29063 | .28573 | .28096 | .27631 |
| 72 | .33803 | .33225 | .32661 | .32112 | .31575 | .31052 | .30542 | .30044 | .29559 | .29084 |
| 73 | .35356 | .34772 | .34201 | .33645 | .33101 | .32571 | .32053 | .31547 | .31053 | .30571 |
| 74 | .36943 | .36354 | .35778 | .35215 | .34666 | .34129 | .33604 | .33091 | .32590 | .32100 |
| 75 | .38574 | .37980 | .37400 | .36833 | .36278 | .35735 | .35205 | .34686 | .34178 | .33681 |
| 76 | .40256 | .39660 | .39076 | .38505 | .37947 | .37400 | .36864 | .36340 | .35827 | .35324 |
| 77 | .41991 | .41394 | .40808 | .40235 | .39674 | .39124 | .38585 | .38056 | .37539 | .37032 |
| 78 | .43777 | .43180 | .42594 | .42020 | .41457 | .40906 | .40365 | .39834 | .39314 | .38803 |
| 79 | .45602 | .45007 | .44422 | .43849 | .43287 | .42735 | .42193 | .41661 | .41139 | .40627 |
| 80 | .47449 | .46856 | .46275 | .45704 | .45143 | .44592 | .44051 | .43519 | .42997 | .42484 |
| 81 | .49300 | .48712 | .48134 | .47566 | .47008 | .46460 | .45921 | .45391 | .44870 | .44357 |
| 82 | .51145 | .50563 | .49990 | .49427 | .48873 | .48328 | .47792 | .47265 | .46746 | .46235 |
| 83 | .52983 | .52407 | .51841 | .51284 | .50735 | .50195 | .49663 | .49139 | .48624 | .48116 |
| 84 | .54828 | .54261 | .53702 | .53151 | .52609 | .52075 | .51549 | .51030 | .50519 | .50015 |
| 85 | .56693 | .56135 | .55586 | .55044 | .54510 | .53983 | .53464 | .52952 | .52447 | .51949 |
| 86 | .58560 | .58013 | .57474 | .56943 | .56418 | .55901 | .55390 | .54886 | .54389 | .53898 |
| 87 | .60398 | .59864 | .59337 | .58817 | .58303 | .57795 | .57294 | .56799 | .56310 | .55828 |
| 88 | .62206 | .61685 | .61170 | .60662 | .60159 | .59663 | .59173 | .58688 | .58209 | .57736 |
| 89 | .63980 | .63474 | .62972 | .62477 | .61987 | .61503 | .61024 | .60551 | .60083 | .59620 |
| 90 | .65719 | .65227 | .64741 | .64259 | .63783 | .63312 | .62846 | .62385 | .61928 | .61477 |
| 91 | .67388 | .66912 | .66440 | .65973 | .65511 | .65053 | .64600 | .64152 | .63708 | .63269 |
| 92 | .68949 | .68487 | .68030 | .67577 | .67129 | .66685 | .66245 | .65809 | .65378 | .64950 |
| 93 | .70401 | .69954 | .69511 | .69072 | .68637 | .68205 | .67778 | .67355 | .66935 | .66519 |
| 94 | .71765 | .71332 | .70902 | .70477 | .70055 | .69636 | .69222 | .68810 | .68403 | .67998 |
| 95 | .73072 | .72653 | .72237 | .71825 | .71416 | .71010 | .70608 | .70209 | .69813 | .69421 |
| 96 | .74311 | .73906 | .73504 | .73105 | .72709 | .72316 | .71926 | .71539 | .71155 | .70774 |
| 97 | .75465 | .75073 | .74684 | .74297 | .73914 | .73533 | .73155 | .72780 | .72407 | .72037 |
| 98 | .76555 | .76175 | .75798 | .75424 | .75052 | .74683 | .74317 | .73953 | .73591 | .73232 |
| 99 | .77626 | .77260 | .76895 | .76534 | .76174 | .75817 | .75462 | .75109 | .74759 | .74411 |
| 100 | .78676 | .78323 | .77971 | .77622 | .77274 | .76929 | .76586 | .76245 | .75906 | .75569 |
| 101 | .79719 | .79379 | .79040 | .78703 | .78368 | .78035 | .77704 | .77375 | .77048 | .76722 |
| 102 | .80749 | .80422 | .80096 | .79772 | .79450 | .79130 | .78811 | .78494 | .78178 | .77864 |
| 103 | .81775 | .81461 | .81149 | .80838 | .80529 | .80221 | .79914 | .79609 | .79306 | .79003 |
| 104 | .82881 | .82582 | .82284 | .81988 | .81693 | .81399 | .81106 | .80815 | .80525 | .80236 |
| 105 | .83959 | .83674 | .83391 | .83108 | .82826 | .82546 | .82267 | .81988 | .81711 | .81435 |
| 106 | .85373 | .85108 | .84844 | .84581 | .84319 | .84058 | .83797 | .83537 | .83278 | .83020 |
| 107 | .87113 | .86875 | .86636 | .86399 | .86161 | .85925 | .85689 | .85453 | .85218 | .84984 |
| 108 | .89913 | .89721 | .89529 | .89337 | .89145 | .88953 | .88762 | .88571 | .88380 | .88189 |
| 109 | .94900 | .94800 | .94700 | .94600 | .94500 | .94400 | .94300 | .94200 | .94100 | .94000 |

Table U(1)—Based on Life Table 90CM Unitrust Single Life Remainder Factors

[Applicable After April 30, 1999, and Before May 1, 2009]

| Age | Interest rate |
| --- | --- |
| 12.2% | 12.4% | 12.6% | 12.8% | 13.0% | 13.2% | 13.4% | 13.6% | 13.8% | 14.0% |
| 0 | .01208 | .01197 | .01187 | .01177 | .01168 | .01159 | .01151 | .01143 | .01135 | .01128 |
| 1 | .00378 | .00367 | .00358 | .00348 | .00340 | .00331 | .00323 | .00316 | .00309 | .00302 |
| 2 | .00353 | .00342 | .00331 | .00322 | .00312 | .00304 | .00295 | .00288 | .00280 | .00273 |
| 3 | .00350 | .00339 | .00327 | .00317 | .00307 | .00298 | .00289 | .00281 | .00273 | .00265 |
| 4 | .00359 | .00347 | .00335 | .00324 | .00313 | .00303 | .00294 | .00285 | .00276 | .00268 |
| 5 | .00377 | .00363 | .00351 | .00339 | .00327 | .00317 | .00306 | .00297 | .00288 | .00279 |
| 6 | .00400 | .00386 | .00372 | .00359 | .00347 | .00335 | .00325 | .00314 | .00305 | .00295 |
| 7 | .00430 | .00414 | .00400 | .00386 | .00373 | .00360 | .00349 | .00338 | .00327 | .00317 |
| 8 | .00465 | .00448 | .00432 | .00417 | .00403 | .00390 | .00378 | .00366 | .00354 | .00344 |
| 9 | .00508 | .00490 | .00473 | .00457 | .00442 | .00428 | .00414 | .00402 | .00389 | .00378 |
| 10 | .00560 | .00541 | .00523 | .00506 | .00490 | .00475 | .00460 | .00446 | .00433 | .00421 |
| 11 | .00620 | .00600 | .00581 | .00563 | .00546 | .00529 | .00514 | .00499 | .00485 | .00472 |
| 12 | .00689 | .00668 | .00647 | .00628 | .00610 | .00593 | .00576 | .00560 | .00545 | .00531 |
| 13 | .00763 | .00740 | .00718 | .00698 | .00678 | .00660 | .00642 | .00626 | .00610 | .00595 |
| 14 | .00834 | .00810 | .00787 | .00766 | .00745 | .00726 | .00707 | .00689 | .00673 | .00657 |
| 15 | .00901 | .00875 | .00851 | .00828 | .00807 | .00786 | .00767 | .00748 | .00730 | .00714 |
| 16 | .00959 | .00932 | .00907 | .00883 | .00860 | .00839 | .00818 | .00799 | .00780 | .00762 |
| 17 | .01011 | .00983 | .00956 | .00930 | .00907 | .00884 | .00862 | .00842 | .00822 | .00804 |
| 18 | .01057 | .01027 | .00999 | .00972 | .00947 | .00923 | .00900 | .00879 | .00858 | .00839 |
| 19 | .01101 | .01070 | .01040 | .01012 | .00985 | .00960 | .00936 | .00914 | .00892 | .00871 |
| 20 | .01148 | .01115 | .01083 | .01054 | .01026 | .00999 | .00974 | .00950 | .00927 | .00905 |
| 21 | .01197 | .01162 | .01129 | .01098 | .01068 | .01040 | .01014 | .00988 | .00964 | .00941 |
| 22 | .01249 | .01211 | .01176 | .01143 | .01112 | .01082 | .01054 | .01027 | .01002 | .00978 |
| 23 | .01304 | .01264 | .01227 | .01192 | .01159 | .01127 | .01098 | .01069 | .01042 | .01017 |
| 24 | .01364 | .01322 | .01283 | .01246 | .01210 | .01177 | .01145 | .01115 | .01087 | .01060 |
| 25 | .01431 | .01387 | .01345 | .01306 | .01268 | .01233 | .01199 | .01168 | .01137 | .01109 |
| 26 | .01506 | .01459 | .01415 | .01373 | .01333 | .01295 | .01260 | .01226 | .01194 | .01163 |
| 27 | .01591 | .01541 | .01494 | .01449 | .01407 | .01367 | .01329 | .01293 | .01259 | .01226 |
| 28 | .01684 | .01631 | .01580 | .01533 | .01488 | .01445 | .01405 | .01367 | .01330 | .01296 |
| 29 | .01785 | .01728 | .01675 | .01624 | .01577 | .01531 | .01488 | .01447 | .01408 | .01372 |
| 30 | .01893 | .01833 | .01776 | .01723 | .01672 | .01623 | .01578 | .01534 | .01493 | .01453 |
| 31 | .02010 | .01946 | .01885 | .01828 | .01773 | .01722 | .01673 | .01627 | .01582 | .01540 |
| 32 | .02134 | .02066 | .02002 | .01940 | .01883 | .01828 | .01776 | .01726 | .01679 | .01634 |
| 33 | .02270 | .02197 | .02128 | .02063 | .02002 | .01943 | .01887 | .01835 | .01784 | .01736 |
| 34 | .02415 | .02338 | .02265 | .02195 | .02130 | .02067 | .02008 | .01951 | .01897 | .01846 |
| 35 | .02574 | .02492 | .02414 | .02340 | .02270 | .02203 | .02140 | .02080 | .02022 | .01967 |
| 36 | .02746 | .02658 | .02575 | .02496 | .02422 | .02350 | .02283 | .02218 | .02157 | .02098 |
| 37 | .02932 | .02838 | .02750 | .02666 | .02586 | .02510 | .02438 | .02369 | .02303 | .02241 |
| 38 | .03135 | .03035 | .02941 | .02851 | .02766 | .02685 | .02608 | .02534 | .02464 | .02397 |
| 39 | .03355 | .03249 | .03149 | .03053 | .02962 | .02876 | .02793 | .02715 | .02640 | .02568 |
| 40 | .03596 | .03484 | .03377 | .03275 | .03178 | .03086 | .02998 | .02914 | .02833 | .02757 |
| 41 | .03861 | .03742 | .03628 | .03520 | .03416 | .03318 | .03224 | .03134 | .03048 | .02966 |
| 42 | .04152 | .04025 | .03903 | .03788 | .03678 | .03573 | .03473 | .03377 | .03285 | .03198 |
| 43 | .04468 | .04333 | .04205 | .04082 | .03965 | .03853 | .03746 | .03644 | .03546 | .03453 |
| 44 | .04813 | .04670 | .04533 | .04403 | .04278 | .04159 | .04045 | .03936 | .03832 | .03732 |
| 45 | .05183 | .05032 | .04887 | .04748 | .04616 | .04489 | .04368 | .04252 | .04141 | .04034 |
| 46 | .05582 | .05421 | .05267 | .05121 | .04980 | .04846 | .04717 | .04593 | .04475 | .04362 |
| 47 | .06006 | .05836 | .05673 | .05518 | .05369 | .05226 | .05089 | .04958 | .04832 | .04711 |
| 48 | .06459 | .06279 | .06107 | .05943 | .05785 | .05634 | .05488 | .05349 | .05216 | .05087 |
| 49 | .06942 | .06752 | .06571 | .06397 | .06230 | .06070 | .05916 | .05768 | .05626 | .05490 |
| 50 | .07459 | .07259 | .07068 | .06884 | .06708 | .06538 | .06376 | .06219 | .06069 | .05924 |
| 51 | .08012 | .07801 | .07599 | .07406 | .07220 | .07041 | .06869 | .06703 | .06544 | .06391 |
| 52 | .08596 | .08375 | .08163 | .07959 | .07763 | .07574 | .07392 | .07218 | .07049 | .06887 |
| 53 | .09214 | .08982 | .08759 | .08544 | .08338 | .08139 | .07948 | .07763 | .07586 | .07415 |
| 54 | .09867 | .09623 | .09389 | .09164 | .08946 | .08737 | .08536 | .08342 | .08154 | .07974 |
| 55 | .10556 | .10301 | .10055 | .09819 | .09591 | .09371 | .09159 | .08955 | .08757 | .08567 |
| 56 | .11283 | .11016 | .10759 | .10511 | .10272 | .10042 | .09819 | .09605 | .09397 | .09197 |
| 57 | .12050 | .11771 | .11502 | .11243 | .10993 | .10751 | .10518 | .10293 | .10075 | .09864 |
| 58 | .12852 | .12562 | .12281 | .12011 | .11749 | .11496 | .11252 | .11016 | .10787 | .10567 |
| 59 | .13687 | .13385 | .13092 | .12810 | .12537 | .12273 | .12017 | .11770 | .11531 | .11299 |
| 60 | .14554 | .14240 | .13935 | .13641 | .13356 | .13080 | .12813 | .12555 | .12305 | .12063 |
| 61 | .15457 | .15130 | .14813 | .14507 | .14210 | .13923 | .13644 | .13375 | .13113 | .12860 |
| 62 | .16402 | .16063 | .15734 | .15415 | .15107 | .14808 | .14518 | .14237 | .13964 | .13699 |
| 63 | .17393 | .17042 | .16700 | .16370 | .16049 | .15738 | .15437 | .15144 | .14860 | .14584 |
| 64 | .18429 | .18065 | .17712 | .17369 | .17036 | .16714 | .16400 | .16096 | .15800 | .15513 |
| 65 | .19511 | .19135 | .18769 | .18415 | .18070 | .17735 | .17410 | .17094 | .16787 | .16488 |
| 66 | .20645 | .20257 | .19880 | .19513 | .19157 | .18810 | .18473 | .18146 | .17827 | .17517 |
| 67 | .21841 | .21441 | .21052 | .20673 | .20305 | .19947 | .19599 | .19259 | .18929 | .18608 |
| 68 | .23096 | .22685 | .22284 | .21895 | .21515 | .21146 | .20786 | .20436 | .20094 | .19762 |
| 69 | .24409 | .23987 | .23575 | .23175 | .22784 | .22404 | .22033 | .21672 | .21320 | .20976 |
| 70 | .25772 | .25339 | .24918 | .24507 | .24106 | .23715 | .23333 | .22961 | .22598 | .22244 |
| 71 | .27178 | .26735 | .26304 | .25882 | .25471 | .25070 | .24679 | .24296 | .23923 | .23559 |
| 72 | .28622 | .28170 | .27729 | .27298 | .26877 | .26467 | .26065 | .25673 | .25290 | .24915 |
| 73 | .30100 | .29639 | .29189 | .28749 | .28320 | .27899 | .27489 | .27087 | .26694 | .26310 |
| 74 | .31621 | .31152 | .30694 | .30246 | .29807 | .29378 | .28959 | .28548 | .28146 | .27753 |
| 75 | .33195 | .32719 | .32253 | .31797 | .31351 | .30914 | .30486 | .30067 | .29657 | .29255 |
| 76 | .34832 | .34350 | .33877 | .33415 | .32961 | .32517 | .32082 | .31656 | .31238 | .30828 |
| 77 | .36535 | .36047 | .35570 | .35101 | .34642 | .34192 | .33750 | .33317 | .32892 | .32475 |
| 78 | .38302 | .37811 | .37329 | .36856 | .36392 | .35937 | .35490 | .35051 | .34621 | .34198 |
| 79 | .40124 | .39630 | .39145 | .38669 | .38201 | .37742 | .37291 | .36848 | .36413 | .35985 |
| 80 | .41980 | .41485 | .40998 | .40520 | .40050 | .39588 | .39134 | .38688 | .38249 | .37818 |
| 81 | .43854 | .43358 | .42871 | .42392 | .41921 | .41457 | .41001 | .40553 | .40112 | .39678 |
| 82 | .45733 | .45238 | .44752 | .44273 | .43802 | .43338 | .42881 | .42431 | .41989 | .41553 |
| 83 | .47616 | .47123 | .46638 | .46161 | .45690 | .45227 | .44770 | .44320 | .43877 | .43441 |
| 84 | .49519 | .49030 | .48548 | .48073 | .47604 | .47143 | .46688 | .46239 | .45797 | .45361 |
| 85 | .51458 | .50974 | .50496 | .50025 | .49560 | .49102 | .48650 | .48204 | .47763 | .47329 |
| 86 | .53413 | .52935 | .52463 | .51998 | .51538 | .51084 | .50636 | .50194 | .49758 | .49327 |
| 87 | .55351 | .54881 | .54416 | .53957 | .53503 | .53055 | .52613 | .52176 | .51744 | .51317 |
| 88 | .57268 | .56806 | .56349 | .55898 | .55451 | .55010 | .54574 | .54144 | .53718 | .53296 |
| 89 | .59162 | .58710 | .58262 | .57819 | .57382 | .56949 | .56520 | .56097 | .55678 | .55263 |
| 90 | .61030 | .60588 | .60151 | .59718 | .59290 | .58866 | .58447 | .58032 | .57621 | .57214 |
| 91 | .62834 | .62403 | .61977 | .61554 | .61136 | .60722 | .60312 | .59907 | .59505 | .59107 |
| 92 | .64527 | .64107 | .63692 | .63280 | .62872 | .62468 | .62068 | .61672 | .61279 | .60890 |
| 93 | .66107 | .65699 | .65294 | .64893 | .64495 | .64101 | .63711 | .63323 | .62940 | .62559 |
| 94 | .67597 | .67200 | .66806 | .66415 | .66027 | .65643 | .65262 | .64884 | .64509 | .64138 |
| 95 | .69031 | .68645 | .68262 | .67881 | .67504 | .67130 | .66759 | .66390 | .66025 | .65662 |
| 96 | .70396 | .70021 | .69648 | .69279 | .68912 | .68548 | .68186 | .67828 | .67471 | .67118 |
| 97 | .71670 | .71305 | .70943 | .70584 | .70227 | .69872 | .69520 | .69171 | .68824 | .68480 |
| 98 | .72875 | .72521 | .72169 | .71819 | .71472 | .71127 | .70784 | .70444 | .70106 | .69770 |
| 99 | .74065 | .73721 | .73379 | .73040 | .72703 | .72368 | .72035 | .71704 | .71375 | .71048 |
| 100 | .75234 | .74901 | .74570 | .74241 | .73914 | .73589 | .73265 | .72944 | .72625 | .72307 |
| 101 | .76399 | .76077 | .75757 | .75438 | .75122 | .74807 | .74494 | .74183 | .73873 | .73565 |
| 102 | .77552 | .77241 | .76932 | .76625 | .76319 | .76015 | .75712 | .75411 | .75111 | .74813 |
| 103 | .78703 | .78404 | .78106 | .77809 | .77514 | .77221 | .76929 | .76638 | .76348 | .76060 |
| 104 | .79948 | .79662 | .79377 | .79093 | .78810 | .78528 | .78248 | .77969 | .77691 | .77414 |
| 105 | .81159 | .80885 | .80612 | .80340 | .80069 | .79799 | .79530 | .79262 | .78995 | .78729 |
| 106 | .82763 | .82506 | .82250 | .81995 | .81741 | .81488 | .81235 | .80983 | .80732 | .80482 |
| 107 | .84749 | .84516 | .84283 | .84051 | .83819 | .83587 | .83356 | .83126 | .82896 | .82666 |
| 108 | .87999 | .87808 | .87618 | .87428 | .87238 | .87049 | .86859 | .86670 | .86481 | .86293 |
| 109 | .93900 | .93800 | .93700 | .93600 | .93500 | .93400 | .93300 | .93200 | .93100 | .93000 |

Table U(1)—Based on Life Table 90CM Unitrust Single Life Remainder Factors

[Applicable After April 30, 1999, and Before May 1, 2009]

(7) *Effective/applicability dates.* Paragraphs (f)(1) through (f)(6) apply after April 30, 1999, and before May 1, 2009.

(g) *Valuation of charitable remainder unitrusts having certain payout sequences for transfers for which the valuation date is on or after May 1, 2009, and before June 1, 2023* —

(1) *In general.* Except as otherwise provided in paragraph (g)(2) of this section, in the case of transfers for which the valuation date is on or after May 1, 2009, and before June 1, 2023, the present value of a remainder interest is determined under paragraphs (g)(3) through (6) of this section, provided that the amount of the payout as of any payout date during any taxable year of the trust is not larger than the amount that the trust could distribute on such date under § 1.664-3(a)(1)(v) if the taxable year of the trust were to end on such date. See, however, § 1.7520-3(b) (relating to exceptions to the use of the prescribed tables under certain circumstances).

(2) *Transitional rules for valuation of charitable remainder unitrusts.*

(i) For purposes of section 2055, 2106, or 2624, if on May 1, 2009, the decedent was under a mental disability so that the disposition of the property could not be changed, and the decedent died on or after May 1, 2009, but before June 2, 2023, without having regained the ability to dispose of the decedent's property, or if the decedent died within 90 days of the date that the decedent first regained that ability on or after May 1, 2009, but before June 2, 2023, the present value of a remainder interest under this section is determined as if the valuation date with respect to the decedent's gross estate is either before May 1, 2009, or after April 30, 2009, at the option of the decedent's executor.

(ii) For purposes of section 170, 2055, 2106, 2522, or 2624, in the case of transfers to a charitable remainder unitrust for which the valuation date is on or after May 1, 2009, and before July 1, 2009, the present value of a remainder interest based on one or more measuring lives is determined under this section by using the section 7520 interest rate for the month in which the valuation date occurs (see §§ 1.7520-1(b) and 1.7520-2(a)(2)) and the appropriate actuarial tables under either paragraph (f)(6) or (g)(6) of this section, at the option of the donor or the decedent's executor, as the case may be.

(iii) For purposes of paragraphs (g)(2)(i) and (ii) of this section, where the donor or decedent's executor is given the option to use the appropriate actuarial tables under either paragraph (f)(6) or (g)(6) of this section, the donor or decedent's executor must consistently use the same mortality basis with respect to each interest (income, remainder, partial, etc.) in the same property, and with respect to all transfers occurring on the same valuation date. For example, gift and income tax charitable deductions with respect to the same transfer must be determined based on factors with the same mortality basis, and all assets includible in the gross estate and/or estate tax deductions claimed must be valued based on factors with the same mortality basis.

(iv) In the case of transfers to a charitable remainder unitrust for which the valuation date is after April 30, 2019, and before June 1, 2023, the present value of the remainder interest under this section is determined under § 1.664(c)-4(e)(2).

(3) *Adjusted payout rate.* The adjusted payout rate is determined by applying the formula in § 1.664-4(e)(6)(ii) for the section 7520 interest rate applicable to the transfer to derive a factor and calculating the final result to at least six decimal places. For the convenience of taxpayers, actuarial factors have been computed by the IRS, for interest rates from 0.2 to 20 percent, inclusive, and appear in Tables F(0.2) through F(20.0). Tables F(0.2) through F(20.0) can be found on the IRS website at *https://www.irs.gov/retirement-plans/actuarial-tables* (or a corresponding URL as may be updated from time to time). Tables F(0.2) through F(20.0) are referenced and explained in IRS Publication 1458, *Actuarial Valuations Version 3B.* The payout adjustment factors from Table F can also be found in § 1.664-4(e)(6)(iii), but only for interest rates from 4.2 to 14 percent, inclusive. Alternatively, the Commissioner may supply a factor upon a request for a ruling. See § 1.664-4(b). See § 1.664-4(e) for rules applicable in determining the adjusted payout rate.

(4) *Period is a term of years.* If the period described in § 1.664-3(a)(5) is a term of years, the factor that is used in determining the present value of the remainder interest is determined by applying the formula in § 1.664-4(e)(6)(i) under the appropriate adjusted payout rate corresponding to the number of years in the term and calculating the final result to at least six decimal places. For the convenience of taxpayers, actuarial factors have been computed by the IRS and appear in Table D. Table D can be found on the IRS website at *https://www.irs.gov/retirement-plans/actuarial-tables* (or a corresponding URL as may be updated from time to time). Table D is referenced and explained in IRS Publication 1458, *Actuarial Valuations Version 3B.* The remainder factors from Table D also can be found in § 1.664-4(e)(6)(iii), but only for adjusted payout rates from 4.2 to 14 percent, inclusive. If the adjusted payout rate is a percentage that is between the adjusted payout rate for which factors are provided by Table D, an exact method of obtaining the applicable remainder factors (such as through software using the actual rate of return and the actuarial formula provided in § 1.664-4(e)(6)(i)) or a linear interpolation must be used, provided whichever method used is applied consistently in valuing all interests in the same property. The applicable remainder factors derived by an exact method or by interpolation must be expressed to at least six decimal places. The present value of the remainder interest is determined by multiplying the net fair market value (as of the appropriate valuation date) of the property placed in trust by the factor determined under this paragraph (g)(4). Generally, for purposes of this section, the valuation date is, in the case of an inter vivos transfer, the date on which the property is transferred to the trust by the donor, and, in the case of a testamentary transfer under section 2055, 2106, or 2624, the valuation date is the date of death. See § 1.664-4(e)(4) for additional rules regarding the valuation date, and for an example that illustrates the application of this paragraph (g)(4).

(5) *Period is the life of one individual.* If the period described in § 1.664-3(a)(5) is the life of one individual, the factor that is used in determining the present value of the remainder interest for transfers for which the valuation date is on or after May 1, 2009, and before June 1, 2023, may be computed directly by using the formula in § 1.664-4(e)(5)(i) to derive a remainder factor from the appropriate mortality table and calculating the final result to at least five decimal places. For the convenience of taxpayers, actuarial factors have been computed by the IRS and appear in Table U(1). Table U(1) can be found on the IRS website at *https://www.irs.gov/retirement-plans/actuarial-tables* (or a corresponding URL as may be updated from time to time). Table U(1) is referenced and explained in IRS Publication 1458, *Actuarial Valuations Version 3B.* The remainder factors from Table U(1) also can be found in paragraph (g)(6) of this section, but only for adjusted payout rates from 4.2 to 14 percent, inclusive. For purposes of the computations described in this paragraph (g)(5), the age of an individual is the age of that individual at the individual's nearest birthday. If the adjusted payout rate is a percentage that is between the adjusted payout rate for which factors are provided by Table U(1), an exact method of obtaining the applicable factors (such as through software using the actual rate of return and the actuarial formula provided in § 1.664-4(e)(5)(i)) or a linear interpolation must be used, provided whichever method used is applied consistently in valuing all interests in the same property. The applicable remainder factors derived by an exact method or by interpolation must be expressed to at least five decimal places. The rules provided in § 1.664-4(e)(5) apply for determining the present value of the remainder interest. See § 1.664-4(e)(5) for an example illustrating the application of this paragraph (g)(5) (using current actuarial tables).

(6) *Actuarial Table U(1) for transfers for which the valuation date is on or after May 1, 2009, and before June 1, 2023.* For transfers for which the valuation date is on or after May 1, 2009, and before June 1, 2023, and without regard to the headings in the tables in this paragraph (g)(6) that do not contain this termination date for the applicability of the tables, the present value of a charitable remainder unitrust interest that is dependent on the termination of a life interest is determined by using the section 7520 rate, Table U(1) in this paragraph (g)(6), and Tables F(4.2) through F(14.0) in § 1.664-4(e)(6)(iii). See, however, § 1.7520-3(b) (relating to exceptions to the use of prescribed tables under certain circumstances). Actuarial factors that do not appear in the following tables may be computed directly by using the formula in § 1.664-4(e)(5)(i) to derive remainder factors from the appropriate mortality table and calculating the result to at least five decimal places. For the convenience of taxpayers, actuarial factors have been computed by the IRS and appear in Table U(1) that is referenced and explained by IRS Publication 1458, *Actuarial Valuations Version 3B* (2009). The table is available at no charge, electronically via the IRS website at *https://www.irs.gov/retirement-plans/actuarial-tables* (or a corresponding URL as may be updated from time to time).

(7) *Applicability dates.* Paragraphs (g)(1) through (6) of this section apply on and after May 1, 2009, and before June 1, 2023.

[T.D. 8540, 59 FR 30102, 30116, 30117, 30148, June 10, 1994, as amended by T.D. 8819, 64 FR 23199, 23209, Apr. 30, 1999; T.D. 8886, 65 FR 36943, June 12, 2000; T.D. 9448, 74 FR 21465, 21482, May 7, 2009; T.D. 9540, 76 FR 49612, Aug. 10, 2011; T.D. 9974, 88 FR 37433, June 7, 2023; 88 FR 37436, June 7, 2023]