#### § 20.2031-7A Valuation of annuities, interests for life or a term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is before June 1, 2023.

(a) *Valuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is before January 1, 1952.* Except as otherwise provided in § 20.2031-7(b), if the valuation date of the decedent's gross estate is before January 1, 1952, the present value of annuities, life estates, terms for years, remainders, and reversions is their present value determined under this section. If the valuation of the interest involved is dependent upon the continuation or termination of one or more lives or upon a term certain concurrent with one or more lives, the factor for the present value is computed on the basis of interest at the rate of 4 percent a year, compounded annually, and life contingencies as to each life involved from values that are based on the Actuaries' or Combined Experience Table of Mortality, as extended. This table and related factors are described in former § 81.10 (as contained in the 26 CFR part 81 edition revised as of April 1, 1958). The present value of an interest measured by a term of years is computed on the basis of interest at the rate of 4 percent a year.

(b) *Valuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is after December 31, 1951, and before January 1, 1971.* Except as otherwise provided in § 20.2031-7(b), if the valuation date for the decedent's gross estate is after December 31, 1951, and before January 1, 1971, the present value of annuities, life estates, terms of years, remainders, and reversions is their present value determined under this section. If the valuation of the interest involved is dependent upon the continuation or termination of one or more lives, or upon a term certain concurrent with one or more lives, the factor for the present value is computed on the basis of interest at the rate of 31⁄2 percent a year, compounded annually, and life contingencies as to each life involved are taken from U.S. Life Table 38. This table and related factors are set forth in former § 20.2031-7 (as contained in the 26 CFR part 20 edition revised as of April 1, 1984). Special factors involving one and two lives may be found in or computed with the use of tables contained in the publication entitled “Actuarial Values for Estate and Gift Tax,” Internal Revenue Service Publication Number 11 (Rev. 5-59). This publication is no longer available for purchase from the Superintendent of Documents. However, it may be obtained by requesting a copy from: CC:DOM:CORP:T:R (IRS Publication 11), room 5228, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. The present value of an interest measured by a term of years is computed on the basis of interest at the rate of 31⁄2 percent a year.

(c) *Valuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is after December 31, 1970, and before December 1, 1983.* Except as otherwise provided in § 20.2031-7(b), if the valuation date of the decedent's gross estate is after December 31, 1970, and before December 1, 1983, the present value of annuities, life estates, terms of years, remainders, and reversions is their present value determined under this section. If the valuation of the interest involved is dependent upon the continuation of or termination of one or more lives or upon a term certain concurrent with one or more lives, the factor for the present value is computed on the basis of interest at the rate of 6 percent a year, compounded annually, and life contingencies are determined as to each male and female life involved, from values that are set forth in Table LN. Table LN contains values that are taken from the life table for total males and the life table for total females appearing as Tables 2 and 3, respectively, in United States Life Tables: 1959-1960, published by the Department of Health and Human Services, Public Health Service. Table LN and related factors are set forth in former § 20.2031-10 (as contained in the 26 CFR part 20 edition revised as of April 1, 1994). Special factors involving one and two lives may be found in or computed with the use of tables contained in Internal Revenue Service Publication 723, “Actuarial Values I: Valuation of Last Survivor Charitable Remainders,” (12-70), and Internal Revenue Service Publication 723A, “Actuarial Values II: Factors at 6 Percent Involving One and Two Lives,” (12-70). These publications are no longer available for purchase from the Superintendent of Documents. However, a copy of each may be obtained from: CC:DOM:CORP:T:R (IRS Publication 723/723A), room 5228, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044.

(d) *Valuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is after November 30, 1983, and before May 1, 1989* —

(1) *In general.*

(i) Except as otherwise provided in § 20.2031-7(b), if the decedent died after November 30, 1983, and the valuation date for the gross estate is before May 1, 1989, the fair market value of annuities, life estates, terms of years, remainders, and reversions is their present value determined under this section. If the decedent died after November 30, 1983, and before August 9, 1984, or, in cases where the valuation date of the decedent's gross estate is before May 1, 1989, if, on December 1, 1983, the decedent was mentally incompetent so that the disposition of the decedent's property could not be changed, and the decedent died on or after December 1, 1983, without having regained competency to dispose of the decedent's property, or if the decedent died within 90 days of the date on which the decedent first regained competency, the fair market value of annuities, life estates, terms for years, remainders, and reversions included in the gross estate of such decedent is their present value determined under either this section or § 20.2031-7A(c), at the option of the taxpayer. The value of annuities issued by companies regularly engaged in their sale, and of insurance policies on the lives of persons other than the decedent, is determined under § 20.2031-8. The fair market value of a remainder interest in a charitable remainder unitrust, as defined in § 1.664-3 of this chapter, is its present value determined under § 1.664-4 of this chapter. The fair market value of a life interest or term for years in a charitable remainder unitrust is the fair market value of the property as of the date of valuation less the fair market value of the remainder interest on such date determined under § 1.664-4 of this chapter. The fair market value of the interests in a pooled income fund, as defined in § 1.642(c)-5 of this chapter, is their value determined under § 1.642(c)-6 of this chapter.

(ii) The present value of an annuity, life estate, remainder, or reversion determined under this section which is dependent on the continuation or termination of the life of one person is computed by the use of Table A in paragraph (d)(6) of this section. The present value of an annuity, term for years, remainder, or reversion dependent on a term certain is computed by the use of Table B in paragraph (d)(6) of this section. If the interest to be valued is dependent upon more than one life or there is a term certain concurrent with one or more lives, see paragraph (d)(5) of this section. For purposes of the computations described in this section, the age of a person is to be taken as the age of that person at his or her nearest birthday.

(iii) In all examples set forth in this section, the decedent is assumed to have died on or after August 9, 1984, with the valuation date of the decedent's gross estate before May 1, 1989, and to have been competent to change the disposition of the property on December 1, 1983.

(2) *Annuities.*

(i) If an annuity is payable annually at the end of each year during the life of an individual (as for example if the first payment is due one year after the decedent's death), the amount payable annually is multiplied by the figure in column 2 of Table A opposite the number of years in coumn 1 nearest the age of the individual whose life measures the duration of the annuity. If the annuity is payable annually at the end of each of year for a definite number of years, the amount payable annually is multiplied by the figure in column 2 of Table B opposite the number of years in column 1 representing the duration of the annuity. The application of this paragraph (d)(2)(i) may be illustrated by the following examples:

# Example (1).

The decedent received, under the terms of the decedent's father's will an annuity of $10,000 a year payable annually for the life of the decedent's elder brother. At the time the decedent died, an annual payment had just been made. The brother at the decedent's death was 40 years eight months old. By reference to Table A, the figure in column 2 opposite 41 years, the number nearest to the brother's actual age, is found to be 9.1030. The present value of the annuity at the date of the decedent's death is, therefore, $91,030 ($10,000 × 9.1030).

# Example (2).

The decedent was entitled to receive an annuity of $10,000 a year payable annually throughout a term certain. At the time the decedent died, the annual payment had just been made and five more annual payments were still to be made. By reference to Table B, it is found that the figure in column 2 opposite five years is 3.7908. The present value of the annuity is, therefore, $37,908 ($10,000 × 3.7808).

(ii) If an annuity is payable at the end of semiannual, quarterly, monthly, or weekly periods during the life of an individual (as for example if the first payment is due one month after the decedent's death), the aggregate amount to be paid within a year is first multiplied by the figure in column 2 of Table A opposite the number of years in column 1 nearest the age of the individual whose life measures the duration of the annuity. The product so obtained is then multiplied by whichever of the following factors is appropriate:

1.0244 for semiannual payments,

1.0368 for quarterly payments,

1.0450 for monthly payments,

1.0482 for weekly payments.

If the annuity is payable at the end of semiannual, quarterly, monthly, or weekly periods for a definite number of years, the aggregate amount to be paid within a year is first multiplied by the figure in column 2 of Table B opposite the number of years in column 1 representing the duration of the annuity. The product so obtained is then multiplied by whichever of the above factors is appropriate. The application of this paragraph (d)(2)(ii) may be illustrated by the following example:

# Example.

The facts are the same as those contained in example (1) set forth in paragraph (d)(2)(i) of this section, except that the annuity is payable semiannually. The aggregate annual amount, $10,000, is multiplied by the factor 9.1030 and the product multiplied by 1.0244. The present value of the annuity at the date of the decedent's death is, therefore, $93,251.13 ($10,000 × 9.1030 × 1.0244).

(iii)

(A) If the first payment of an annuity for the life of an individual is due at the beginning of the annual or other payment period rather than at the end (as for example if the first payment is to be made immediately after the decedent's death), the value of the annuity is the sum of (A) the first payment plus (B) the present value of a similar annuity, the first payment of which is not to be made until the end of the payment period, determined as provided in paragraphs (d)(2)(i) or (ii) of this section. the application of this paragraph (d)(2)(iii)(A) may be illustrated by the following example:

# Example.

The decedent was entitled to receive an annuity of $50 a month during the life of another person. The decedent died on the date the payment was due. At the date of the decedent's death, the person whose life measures the duration of the annuity was 50 years of age. The value of the annuity at the date of the decedent's death is $50 plus the product of $50 × 12 × 8.4743 (see Table A) × 1.0450 (See paragraph (d)(2)(ii) of this section). That is $50 plus $5,313.39, or $5,363.39.

(B) If the first payment of an annuity for a definite number of years is due at the beginning of the annual or other payment period, the applicable factor is the product of the factor shown in Table B multiplied by whichever of the following factors is appropriate:

1.1000 for annual payments,

1.0744 for semiannual payments,

1.0618 for quarterly payments,

1.0534 for monthly payments,

1.0502 for weekly payments.

The application of this paragraph (d)(2)(iii)(B) may be illustrated by the following example:

# Example.

The decedent was the beneficiary of an annuity of $50 a month. On the day a payment was due, the decedent died. There were 300 payments to be made, including the payment due. The value of the annuity as of the date of decedent's death is the product of $50 × 12 × 9.0770 (see Table B) × 1.0534, or $5,737.03.

(3) *Life estates and terms for years.* If the interest to be valued is the right of a person for his or her life, or for the life of another person, to receive the income of certain property or to use nonincome-producing property, the value of the interest is the value of the property multiplied by the figure in column 3 of Table A opposite the number of years nearest to the actual age of the measuring life. If the interest to be valued is the right to receive income of property or to use nonincome-producing property for a term of years, column 3 of Table B is used. The application of this paragraph (d)(3) may be illustrated by the following example:

# Example.

The decedent or the decedent's estate was entitled to receive the income from a fund of $50,000 during the life of the decedent's elder brother. Upon the brother's death, the remainder is to go to B. The brother was 31 years, five months old at the time of decedent's death. By reference to Table A the figure in column 3 opposite 31 years is found to be 0.95254. The present value of the decedent's interest is, therefore, $47,627 ($50,000 × 0.95254).

(4) *Remainders or reversionary interests.* If a decedent had, at the time of the decedent's death, a remainder or a reversionary interest in property to take effect after an estate for the life of another, the present value of the decedent's interest is obtained by multiplying the value of the property by the figure in column 4 of Table A opposite the number of years nearest to the actual age of the person whose life measures the preceding estate. If the remainder or reversion is to take effect at the end of the term for years, column 4 of Table B is used. The application of this paragraph (d)(4) may be illustrated by the following example:

# Example.

The decedent was entitled to receive certain property worth $50,000 upon the death of the decedent's elder sister, to whom the income was bequeathed for life. At the time of the decedent's death, the elder sister was 31 years five months old. By reference to Table A the figure in column 4 opposite 31 years is found to be .04746. The present value of the remainder interest at the date of the decedent's death is, therefore, $2,373 ($50,000 × .04746).

(5) *Actuarial computations by the Internal Revenue Service.* If the valuation of the interest involved is dependent upon the continuation or the termination of more than one life or upon a term certain concurrent with one or more lives a special factor must be used. The factor is to be computed on the basis of interest at the rate of 10 percent a year, compounded annually, and life contingencies determined, as to each person involved, from the values of lx that are set forth in column 2 of Table LN of paragraph (d)(6). Table LN contains values of *lx* taken from the life table for the total population appearing as Table 1 of United States Life Tables: 1969-71, published by the Department of Health and Human Services, Public Health Service. Many special factors involving one and two lives may be found in or computed with the use of the tables contained in Internal Revenue Service Publication 723E, “Actuarial Values II: Factors at 10 Percent Involving One and Two Lives,” (12-83). This publication is no longer available for purchase from the Superintendent of Documents. However, it may be obtained by requesting a copy from: CC:DOM:CORP:T:R (IRS Publication 723E), room 5228, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. However, if a special factor is required in the case of an actual decedent, the Commissioner will furnish the factor to the executor upon request. The request must be accompanied by a statement of the date of birth of each person, the duration of whose life may affect the value of the interest, and by copies of the relevant instruments. Special factors are not furnished for prospective transfers.

(6) *Tables.* The following tables shall be used in the application of the provisions of this section:

| (1) Age | (2) Annuity | (3) Life estate | (4) Remainder |
| --- | --- | --- | --- |
| 0 | 9.7188 | .97188 | .02812 |
| 1 | 9.8988 | .98988 | .01012 |
| 2 | 9.9017 | .99017 | .00983 |
| 3 | 9.9008 | .99008 | .00992 |
| 4 | 9.8981 | .98981 | .01019 |
| 5 | 9.8938 | .98938 | .01062 |
| 6 | 9.8884 | .98884 | .01116 |
| 7 | 9.8822 | .98822 | .01178 |
| 8 | 9.8748 | .98748 | .01252 |
| 9 | 9.8663 | .98663 | .01337 |
| 10 | 9.8565 | .98565 | .01435 |
| 11 | 9.8453 | .98453 | .01547 |
| 12 | 9.8329 | .98329 | .01671 |
| 13 | 9.8198 | .98198 | .01802 |
| 14 | 9.8066 | .98066 | .01934 |
| 15 | 9.7937 | .97937 | .02063 |
| 16 | 9.7815 | .97815 | .02185 |
| 17 | 9.7700 | .97700 | .02300 |
| 18 | 9.7590 | .97590 | .02410 |
| 19 | 9.7480 | .97480 | .02520 |
| 20 | 9.7365 | .97365 | .02635 |
| 21 | 9.7245 | .97245 | .02755 |
| 22 | 9.7120 | .97120 | .02880 |
| 23 | 9.6986 | .96986 | .03014 |
| 24 | 9.6841 | .96841 | .03159 |
| 25 | 9.6678 | .96678 | .03322 |
| 26 | 9.6495 | .96495 | .03505 |
| 27 | 9.6290 | .96290 | .03710 |
| 28 | 9.6062 | .96062 | .03938 |
| 29 | 9.5813 | .95813 | .04187 |
| 30 | 9.5543 | .95543 | .04457 |
| 31 | 9.5254 | .95254 | .04746 |
| 32 | 9.4942 | .94942 | .05058 |
| 33 | 9.4608 | .94608 | .05392 |
| 34 | 9.4250 | .94250 | .05750 |
| 35 | 9.3868 | .93868 | .06132 |
| 36 | 9.3460 | .93460 | .06540 |
| 37 | 9.3026 | .93026 | .06974 |
| 38 | 9.2567 | .92567 | .07433 |
| 39 | 9.2083 | .92083 | .07917 |
| 40 | 9.1571 | .91571 | .08429 |
| 41 | 9.1030 | .91030 | .08970 |
| 42 | 9.0457 | .90457 | .09543 |
| 43 | 8.9855 | .89855 | .10145 |
| 44 | 8.9221 | .89221 | .10779 |
| 45 | 8.8558 | .88558 | .11442 |
| 46 | 8.7863 | .87863 | .12137 |
| 47 | 8.7137 | .87137 | .12863 |
| 48 | 8.6374 | .86374 | .13626 |
| 49 | 8.5578 | .85578 | .14422 |
| 50 | 8.4743 | .84743 | .15257 |
| 51 | 8.3874 | .83874 | .16126 |
| 52 | 8.2969 | .82969 | .17031 |
| 53 | 8.2028 | .82028 | .17972 |
| 54 | 8.1054 | .81054 | .18946 |
| 55 | 8.0046 | .80046 | .19954 |
| 56 | 7.9006 | .79006 | .20994 |
| 57 | 7.7931 | .77931 | .22069 |
| 58 | 7.6822 | .76822 | .23178 |
| 59 | 7.5675 | .75675 | .24325 |
| 60 | 7.4491 | .74491 | .25509 |
| 61 | 7.3267 | .73267 | .26733 |
| 62 | 7.2002 | .72002 | .27998 |
| 63 | 7.0696 | .70696 | .29304 |
| 64 | 6.9352 | .69352 | .30648 |
| 65 | 6.7970 | .67970 | .32030 |
| 66 | 6.6551 | .66551 | .33449 |
| 67 | 6.5098 | .65098 | .34902 |
| 68 | 6.3610 | .63610 | .36390 |
| 69 | 6.2086 | .62086 | .37914 |
| 70 | 6.0522 | .60522 | .39478 |
| 71 | 5.8914 | .58914 | .41086 |
| 72 | 5.7261 | .57261 | .42739 |
| 73 | 5.5571 | .55571 | .44429 |
| 74 | 5.3862 | .53862 | .46138 |
| 75 | 5.2149 | .52149 | .47851 |
| 76 | 5.0441 | .50441 | .49559 |
| 77 | 4.8742 | .48742 | .51258 |
| 78 | 4.7049 | .47049 | .52951 |
| 79 | 4.5357 | .45357 | .54643 |
| 80 | 4.3659 | .43659 | .56341 |
| 81 | 4.1967 | .41967 | .58033 |
| 82 | 4.0295 | .40295 | .59705 |
| 83 | 3.8642 | .38642 | .61358 |
| 84 | 3.6998 | .36998 | .63002 |
| 85 | 3.5359 | .35359 | .64641 |
| 86 | 3.3764 | .33764 | .66236 |
| 87 | 3.2262 | .32262 | .67738 |
| 88 | 3.0859 | .30859 | .69141 |
| 89 | 2.9526 | .29526 | .70474 |
| 90 | 2.8221 | .28221 | .71779 |
| 91 | 2.6955 | .26955 | .73045 |
| 92 | 2.5771 | .25771 | .74229 |
| 93 | 2.4692 | .24692 | .75308 |
| 94 | 2.3728 | .23728 | .76272 |
| 95 | 2.2887 | .22887 | .77113 |
| 96 | 2.2181 | .22181 | .77819 |
| 97 | 2.1550 | .21550 | .78450 |
| 98 | 2.1000 | .21000 | .79000 |
| 99 | 2.0486 | .20486 | .79514 |
| 100 | 1.9975 | .19975 | .80025 |
| 101 | 1.9532 | .19532 | .80468 |
| 102 | 1.9054 | .19054 | .80946 |
| 103 | 1.8437 | .18437 | .81563 |
| 104 | 1.7856 | .17856 | .82144 |
| 105 | 1.6962 | .16962 | .83038 |
| 106 | 1.5488 | .15488 | .84512 |
| 107 | 1.3409 | .13409 | .86591 |
| 108 | 1.0068 | .10068 | .89932 |
| 109 | .4545 | .04545 | .95455 |

Table A—Single Life, Unisex, 10 Percent—Table Showing the Present Worth of an Annuity, of a Life Estate, and a Remainder Interest—Applicable for Transfers After November 30, 1983, and Before May 1, 1989

| (1) Number of years | (2) Annuity | (3) Term certain | (4) Remainder |
| --- | --- | --- | --- |
| 1 | .9091 | .090909 | .909091 |
| 2 | 1.7355 | .173554 | .826446 |
| 3 | 2.4869 | .248685 | .751315 |
| 4 | 3.1699 | .316987 | .683013 |
| 5 | 3.7908 | .379079 | .620921 |
| 6 | 4.3553 | .435526 | .564474 |
| 7 | 4.8684 | .486842 | .513158 |
| 8 | 5.3349 | .533493 | .466507 |
| 9 | 5.7590 | .575902 | .424098 |
| 10 | 6.1446 | .614457 | .385543 |
| 11 | 6.4951 | .649506 | .350494 |
| 12 | 6.8137 | .681369 | .318631 |
| 13 | 7.1034 | .710336 | .289664 |
| 14 | 7.3667 | .736669 | .263331 |
| 15 | 7.6061 | .760608 | .239392 |
| 16 | 7.8237 | .782371 | .217629 |
| 17 | 8.0216 | .802155 | .197845 |
| 18 | 8.2014 | .820141 | .179859 |
| 19 | 8.3649 | .836492 | .163508 |
| 20 | 8.5136 | .851356 | .148644 |
| 21 | 8.6487 | .864869 | .135131 |
| 22 | 8.7715 | .877154 | .122846 |
| 23 | 8.8832 | .888322 | .111678 |
| 24 | 8.9847 | .898474 | .101526 |
| 25 | 9.0770 | .907704 | .092296 |
| 26 | 9.1609 | .916095 | .083905 |
| 27 | 9.2372 | .923722 | .076278 |
| 28 | 9.3066 | .930657 | .069343 |
| 29 | 9.3696 | .936961 | .063039 |
| 30 | 9.4269 | .942691 | .057309 |
| 31 | 9.4790 | .947901 | .052099 |
| 32 | 9.5264 | .952638 | .047362 |
| 33 | 9.5694 | .956943 | .043057 |
| 34 | 9.6086 | .960857 | .039143 |
| 35 | 9.6442 | .964416 | .035584 |
| 36 | 9.6765 | .967651 | .032349 |
| 37 | 9.7059 | .970592 | .029408 |
| 38 | 9.7327 | .973265 | .026735 |
| 39 | 9.7570 | .975696 | .024304 |
| 40 | 9.7791 | .977905 | .022095 |
| 41 | 9.7991 | .979914 | .020086 |
| 42 | 9.8174 | .981740 | .018260 |
| 43 | 9.8340 | .983400 | .016600 |
| 44 | 9.8491 | .984909 | .015091 |
| 45 | 9.8628 | .986281 | .013719 |
| 46 | 9.8753 | .987528 | .012472 |
| 47 | 9.8866 | .988662 | .011338 |
| 48 | 9.8969 | .989693 | .010307 |
| 49 | 9.9063 | .990630 | .009370 |
| 50 | 9.9140 | .991481 | .008519 |
| 51 | 9.9226 | .992256 | .007744 |
| 52 | 9.9296 | .992960 | .007040 |
| 53 | 9.9360 | .993600 | .006400 |
| 54 | 9.9418 | .994182 | .005818 |
| 55 | 9.9471 | .994711 | .005289 |
| 56 | 9.9519 | .995191 | .004809 |
| 57 | 9.9563 | .995629 | .004371 |
| 58 | 9.9603 | .996026 | .003974 |
| 59 | 9.9639 | .996387 | .003613 |
| 60 | 9.9672 | .996716 | .003284 |

Table B—Term Certain, Unisex, 10 Percent—Table Showing the Present Worth of an Annuity for a Term Certain, of an Income Interest for a Term Certain, and of a Remainder Interest Postponed for a Term Certain—Applicable for Transfers After November 30, 1983, and before May 1, 1989

| (1) Age X | (2) lx |
| --- | --- |
| 0 | 100,000 |
| 1 | 97,998 |
| 2 | 97,876 |
| 3 | 97,792 |
| 4 | 97,724 |
| 5 | 97,668 |
| 6 | 97,619 |
| 7 | 97,573 |
| 8 | 97,531 |
| 9 | 97,494 |
| 10 | 97,460 |
| 11 | 97,430 |
| 12 | 97,401 |
| 13 | 97,367 |
| 14 | 97,322 |
| 15 | 97,261 |
| 16 | 97,181 |
| 17 | 97,083 |
| 18 | 96,970 |
| 19 | 96,846 |
| 20 | 96,716 |
| 21 | 96,580 |
| 22 | 96,438 |
| 23 | 96,292 |
| 24 | 96,145 |
| 25 | 96,000 |
| 26 | 95,859 |
| 27 | 95,721 |
| 28 | 95,586 |
| 29 | 95,448 |
| 30 | 95,307 |
| 31 | 95,158 |
| 32 | 95,003 |
| 33 | 94,840 |
| 34 | 94,666 |
| 35 | 94,482 |
| 36 | 94,285 |
| 37 | 94,073 |
| 38 | 93,843 |
| 39 | 93,593 |
| 40 | 93,322 |
| 41 | 93,028 |
| 42 | 92,712 |
| 43 | 92,368 |
| 44 | 91,995 |
| 45 | 91,587 |
| 46 | 91,144 |
| 47 | 90,662 |
| 48 | 90,142 |
| 49 | 89,579 |
| 50 | 88,972 |
| 51 | 88,315 |
| 52 | 87,605 |
| 53 | 86,838 |
| 54 | 86,007 |
| 55 | 85,110 |
| 56 | 84,142 |
| 57 | 83,103 |
| 58 | 81,988 |
| 59 | 80,798 |
| 60 | 79,529 |
| 61 | 78,181 |
| 62 | 76,751 |
| 63 | 75,236 |
| 64 | 73,631 |
| 65 | 71,933 |
| 66 | 70,139 |
| 67 | 68,246 |
| 68 | 66,254 |
| 69 | 64,166 |
| 70 | 61,984 |
| 71 | 59,715 |
| 72 | 57,360 |
| 73 | 54,913 |
| 74 | 52,363 |
| 75 | 49,705 |
| 76 | 46,946 |
| 77 | 44,101 |
| 78 | 41,192 |
| 79 | 38,245 |
| 80 | 35,285 |
| 81 | 32,323 |
| 82 | 29,375 |
| 83 | 26,469 |
| 84 | 23,638 |
| 85 | 20,908 |
| 86 | 18,282 |
| 87 | 15,769 |
| 88 | 13,407 |
| 89 | 11,240 |
| 90 | 9,297 |
| 91 | 7,577 |
| 92 | 6,070 |
| 93 | 4,773 |
| 94 | 3,682 |
| 95 | 2,786 |
| 96 | 2,068 |
| 97 | 1,511 |
| 98 | 1,087 |
| 99 | 772 |
| 100 | 542 |
| 101 | 375 |
| 102 | 257 |
| 103 | 175 |
| 104 | 117 |
| 105 | 78 |
| 106 | 52 |
| 107 | 34 |
| 108 | 22 |
| 109 | 14 |
| 110 | 0 |

Table LN—Applicable for Transfers After November 30, 1983, and Before May 1, 1989

(e) *Valuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is after April 30, 1989, and before May 1, 1999* —

(1) *In general.* Except as otherwise provided in § 20.2031-7(b) and § 20.7520-3(b) (pertaining to certain limitations on the use of prescribed tables), if the valuation date for the gross estate of the decedent is after April 30, 1989, and before May 1, 1999, the fair market value of annuities, life estates, terms of years, remainders, and reversionary interests is the present value of the interests determined by use of standard or special section 7520 actuarial factors and the valuation methodology described in § 20.2031-7(d). These factors are derived by using the appropriate section 7520 interest rate and, if applicable, the mortality component for the valuation date of the interest that is being valued. See §§ 20.7520-1 through 20.7520-4. See paragraph (e)(4) of this section for determination of the appropriate table for use in valuing these interests.

(2) *Transitional rule.*

(i) If the valuation date is after April 30, 1989, and before June 10, 1994, a taxpayer can rely on Notice 89-24 (1989-1 C.B. 660), or Notice 89-60 (1989-1 C.B. 700). See § 601.601(d)(2)(ii)(*b*) of this chapter.

(ii) If a decedent dies after April 30, 1989, and if on May 1, 1989, the decedent was mentally incompetent so that the disposition of the decedent's property could not be changed, and the decedent dies without having regained competency to dispose of the decedent's property or dies within 90 days of the date on which the decedent first regains competency, the fair market value of annuities, life estates, terms for years, remainders, and reversions included in the gross estate of the decedent is their present value determined either under this section or under the corresponding section applicable at the time the decedent became mentally incompetent, at the option of the decedent's executor. For example, see paragraph (d) of this section.

(3) *Publications and actuarial computations by the Internal Revenue Service.* Many standard actuarial factors not included in paragraph (e)(4) of this section or in § 20.2031-7(d)(6) are included in Internal Revenue Service Publication 1457, “Actuarial Values, Alpha Volume,” (8-89). Publication 1457 also includes examples that illustrate how to compute many special factors for more unusual situations. Publication 1457 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 from: CC:DOM:CORP:R (IRS Publication 1457), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. If a special factor is required in the case of an actual decedent, the Internal Revenue Service may furnish the factor to the executor upon a request for a ruling. The request for a ruling must be accompanied by a recitation of the facts including a statement of the date of birth for each measuring life, the date of the decedent's death, any other applicable dates, and a copy of the will, trust, or other relevant documents. A request for a ruling must comply with the instructions for requesting a ruling published periodically in the Internal Revenue Bulletin (see §§ 601.201 and 601.601(d)(2)(ii)(*b*) of this chapter) and include payment of the required user fee.

(4) *Actuarial tables.* Except as provided in § 20.7520-3(b) (pertaining to certain limitations on the use of prescribed tables), Life Table 80CNSMT and Table S (Single life remainder factors applicable where the valuation date is after April 30, 1989, and before May 1, 1999), contained in this paragraph (e)(4), and Table B, Table J, and Table K set forth in § 20.2031-7(d)(6) must be used in the application of the provisions of this section when the section 7520 interest rate component is between 4.2 and 14 percent. Table S and Table 80CNSMT are as follows:

| Age | Interest rate |
| --- | --- |
| 4.2% | 4.4% | 4.6% | 4.8% | 5.0% | 5.2% | 5.4% | 5.6% | 5.8% | 6.0% |
| 0 | .07389 | .06749 | .06188 | .05695 | .05261 | .04879 | .04541 | .04243 | .03978 | .03744 |
| 1 | .06494 | .05832 | .05250 | .04738 | .04287 | .03889 | .03537 | .03226 | .02950 | .02705 |
| 2 | .06678 | .05999 | .05401 | .04874 | .04410 | .03999 | .03636 | .03314 | .03028 | .02773 |
| 3 | .06897 | .06200 | .05587 | .05045 | .04567 | .04143 | .03768 | .03435 | .03139 | .02875 |
| 4 | .07139 | .06425 | .05796 | .05239 | .04746 | .04310 | .03922 | .03578 | .03271 | .02998 |
| 5 | .07401 | .06669 | .06023 | .05451 | .04944 | .04494 | .04094 | .03738 | .03421 | .03137 |
| 6 | .07677 | .06928 | .06265 | .05677 | .05156 | .04692 | .04279 | .03911 | .03583 | .03289 |
| 7 | .07968 | .07201 | .06521 | .05918 | .05381 | .04903 | .04477 | .04097 | .03757 | .03453 |
| 8 | .08274 | .07489 | .06792 | .06172 | .05621 | .05129 | .04689 | .04297 | .03945 | .03630 |
| 9 | .08597 | .07794 | .07079 | .06443 | .05876 | .05370 | .04917 | .04511 | .04148 | .03821 |
| 10 | .08936 | .08115 | .07383 | .06730 | .06147 | .05626 | .05159 | .04741 | .04365 | .04027 |
| 11 | .09293 | .08453 | .07704 | .07035 | .06436 | .05900 | .05419 | .04988 | .04599 | .04250 |
| 12 | .09666 | .08807 | .08040 | .07354 | .06739 | .06188 | .05693 | .05248 | .04847 | .04486 |
| 13 | .10049 | .09172 | .08387 | .07684 | .07053 | .06487 | .05977 | .05518 | .05104 | .04731 |
| 14 | .10437 | .09541 | .08738 | .08017 | .07370 | .06788 | .06263 | .05791 | .05364 | .04978 |
| 15 | .10827 | .09912 | .09090 | .08352 | .07688 | .07090 | .06551 | .06064 | .05623 | .05225 |
| 16 | .11220 | .10285 | .09445 | .08689 | .08008 | .07394 | .06839 | .06337 | .05883 | .05472 |
| 17 | .11615 | .10661 | .09802 | .09028 | .08330 | .07699 | .07129 | .06612 | .06144 | .05719 |
| 18 | .12017 | .11043 | .10165 | .09373 | .08656 | .08009 | .07422 | .06890 | .06408 | .05969 |
| 19 | .12428 | .11434 | .10537 | .09726 | .08992 | .08327 | .07724 | .07177 | .06679 | .06226 |
| 20 | .12850 | .11836 | .10919 | .10089 | .09337 | .08654 | .08035 | .07471 | .06959 | .06492 |
| 21 | .13282 | .12248 | .11311 | .10462 | .09692 | .08991 | .08355 | .07775 | .07247 | .06765 |
| 22 | .13728 | .12673 | .11717 | .10848 | .10059 | .09341 | .08686 | .08090 | .07546 | .07049 |
| 23 | .14188 | .13113 | .12136 | .11248 | .10440 | .09703 | .09032 | .08418 | .07858 | .07345 |
| 24 | .14667 | .13572 | .12575 | .11667 | .10839 | .10084 | .09395 | .08764 | .08187 | .07659 |
| 25 | .15167 | .14051 | .13034 | .12106 | .11259 | .10486 | .09778 | .09130 | .08536 | .07991 |
| 26 | .15690 | .14554 | .13517 | .12569 | .11703 | .10910 | .10184 | .09518 | .08907 | .08346 |
| 27 | .16237 | .15081 | .14024 | .13056 | .12171 | .11359 | .10614 | .09930 | .09302 | .08724 |
| 28 | .16808 | .15632 | .14555 | .13567 | .12662 | .11831 | .11068 | .10366 | .09720 | .09125 |
| 29 | .17404 | .16208 | .15110 | .14104 | .13179 | .12329 | .11547 | .10827 | .10163 | .09551 |
| 30 | .18025 | .16808 | .15692 | .14665 | .13721 | .12852 | .12051 | .11313 | .10631 | .10002 |
| 31 | .18672 | .17436 | .16300 | .15255 | .14291 | .13403 | .12584 | .11827 | .11127 | .10480 |
| 32 | .19344 | .18090 | .16935 | .15870 | .14888 | .13980 | .13142 | .12367 | .11650 | .10985 |
| 33 | .20044 | .18772 | .17598 | .16514 | .15513 | .14587 | .13730 | .12936 | .12201 | .11519 |
| 34 | .20770 | .19480 | .18287 | .17185 | .16165 | .15221 | .14345 | .13533 | .12780 | .12080 |
| 35 | .21522 | .20215 | .19005 | .17884 | .16846 | .15883 | .14989 | .14159 | .13388 | .12670 |
| 36 | .22299 | .20974 | .19747 | .18609 | .17552 | .16571 | .15660 | .14812 | .14022 | .13287 |
| 37 | .23101 | .21760 | .20516 | .19360 | .18286 | .17288 | .16358 | .15492 | .14685 | .13933 |
| 38 | .23928 | .22572 | .21311 | .20139 | .19048 | .18032 | .17085 | .16201 | .15377 | .14607 |
| 39 | .24780 | .23409 | .22133 | .20945 | .19837 | .18804 | .17840 | .16939 | .16097 | .15310 |
| 40 | .25658 | .24273 | .22982 | .21778 | .20654 | .19605 | .18624 | .17706 | .16847 | .16043 |
| 41 | .26560 | .25163 | .23858 | .22639 | .21499 | .20434 | .19436 | .18502 | .17627 | .16806 |
| 42 | .27486 | .26076 | .24758 | .23525 | .22370 | .21289 | .20276 | .19326 | .18434 | .17597 |
| 43 | .28435 | .27013 | .25683 | .24436 | .23268 | .22172 | .21143 | .20177 | .19270 | .18416 |
| 44 | .29407 | .27975 | .26633 | .25373 | .24191 | .23081 | .22038 | .21057 | .20134 | .19265 |
| 45 | .30402 | .28961 | .27608 | .26337 | .25142 | .24019 | .22962 | .21966 | .21028 | .20144 |
| 46 | .31420 | .29970 | .28608 | .27326 | .26120 | .24983 | .23913 | .22904 | .21951 | .21053 |
| 47 | .32460 | .31004 | .29632 | .28341 | .27123 | .25975 | .24892 | .23870 | .22904 | .21991 |
| 48 | .33521 | .32058 | .30679 | .29379 | .28151 | .26992 | .25897 | .24862 | .23883 | .22957 |
| 49 | .34599 | .33132 | .31746 | .30438 | .29201 | .28032 | .26926 | .25879 | .24888 | .23949 |
| 50 | .35695 | .34224 | .32833 | .31518 | .30273 | .29094 | .27978 | .26921 | .25918 | .24966 |
| 51 | .36809 | .35335 | .33940 | .32619 | .31367 | .30180 | .29055 | .27987 | .26973 | .26010 |
| 52 | .37944 | .36468 | .35070 | .33744 | .32486 | .31292 | .30158 | .29081 | .28057 | .27083 |
| 53 | .39098 | .37622 | .36222 | .34892 | .33629 | .32429 | .31288 | .30203 | .29170 | .28186 |
| 54 | .40269 | .38794 | .37393 | .36062 | .34795 | .33590 | .32442 | .31349 | .30308 | .29316 |
| 55 | .41457 | .39985 | .38585 | .37252 | .35983 | .34774 | .33621 | .32522 | .31474 | .30473 |
| 56 | .42662 | .41194 | .39796 | .38464 | .37193 | .35981 | .34824 | .33720 | .32666 | .31658 |
| 57 | .43884 | .42422 | .41028 | .39697 | .38426 | .37213 | .36053 | .34945 | .33885 | .32872 |
| 58 | .45123 | .43668 | .42279 | .40951 | .39682 | .38468 | .37307 | .36196 | .35132 | .34114 |
| 59 | .46377 | .44931 | .43547 | .42224 | .40958 | .39745 | .38584 | .37471 | .36405 | .35383 |
| 60 | .47643 | .46206 | .44830 | .43513 | .42250 | .41040 | .39880 | .38767 | .37699 | .36674 |
| 61 | .48916 | .47491 | .46124 | .44814 | .43556 | .42350 | .41192 | .40080 | .39012 | .37985 |
| 62 | .50196 | .48783 | .47427 | .46124 | .44874 | .43672 | .42518 | .41408 | .40340 | .39314 |
| 63 | .51480 | .50081 | .48736 | .47444 | .46201 | .45006 | .43856 | .42749 | .41684 | .40658 |
| 64 | .52770 | .51386 | .50054 | .48773 | .47540 | .46352 | .45208 | .44105 | .43043 | .42019 |
| 65 | .54069 | .52701 | .51384 | .50115 | .48892 | .47713 | .46577 | .45480 | .44422 | .43401 |
| 66 | .55378 | .54029 | .52727 | .51472 | .50262 | .49093 | .47965 | .46876 | .45824 | .44808 |
| 67 | .56697 | .55368 | .54084 | .52845 | .51648 | .50491 | .49373 | .48293 | .47248 | .46238 |
| 68 | .58026 | .56717 | .55453 | .54231 | .53049 | .51905 | .50800 | .49729 | .48694 | .47691 |
| 69 | .59358 | .58072 | .56828 | .55624 | .54459 | .53330 | .52238 | .51179 | .50154 | .49160 |
| 70 | .60689 | .59427 | .58205 | .57021 | .55874 | .54762 | .53683 | .52638 | .51624 | .50641 |
| 71 | .62014 | .60778 | .59578 | .58415 | .57287 | .56193 | .55131 | .54100 | .53099 | .52126 |
| 72 | .63334 | .62123 | .60948 | .59808 | .58700 | .57624 | .56579 | .55563 | .54577 | .53617 |
| 73 | .64648 | .63465 | .62315 | .61198 | .60112 | .59056 | .58029 | .57030 | .56059 | .55113 |
| 74 | .65961 | .64806 | .63682 | .62590 | .61527 | .60492 | .59485 | .58504 | .57550 | .56620 |
| 75 | .67274 | .66149 | .65054 | .63987 | .62948 | .61936 | .60950 | .59990 | .59053 | .58140 |
| 76 | .68589 | .67495 | .66429 | .65390 | .64377 | .63390 | .62427 | .61487 | .60570 | .59676 |
| 77 | .69903 | .68841 | .67806 | .66796 | .65811 | .64849 | .63910 | .62993 | .62097 | .61223 |
| 78 | .71209 | .70182 | .69179 | .68199 | .67242 | .66307 | .65393 | .64501 | .63628 | .62775 |
| 79 | .72500 | .71507 | .70537 | .69588 | .68660 | .67754 | .66867 | .65999 | .65151 | .64321 |
| 80 | .73768 | .72809 | .71872 | .70955 | .70058 | .69180 | .68320 | .67479 | .66655 | .65849 |
| 81 | .75001 | .74077 | .73173 | .72288 | .71422 | .70573 | .69741 | .68926 | .68128 | .67345 |
| 82 | .76195 | .75306 | .74435 | .73582 | .72746 | .71926 | .71123 | .70335 | .69562 | .68804 |
| 83 | .77346 | .76491 | .75654 | .74832 | .74026 | .73236 | .72460 | .71699 | .70952 | .70219 |
| 84 | .78456 | .77636 | .76831 | .76041 | .75265 | .74503 | .73756 | .73021 | .72300 | .71592 |
| 85 | .79530 | .78743 | .77971 | .77212 | .76466 | .75733 | .75014 | .74306 | .73611 | .72928 |
| 86 | .80560 | .79806 | .79065 | .78337 | .77621 | .76917 | .76225 | .75544 | .74875 | .74216 |
| 87 | .81535 | .80813 | .80103 | .79404 | .78717 | .78041 | .77375 | .76720 | .76076 | .75442 |
| 88 | .82462 | .81771 | .81090 | .80420 | .79760 | .79111 | .78472 | .77842 | .77223 | .76612 |
| 89 | .83356 | .82694 | .82043 | .81401 | .80769 | .80147 | .79533 | .78929 | .78334 | .77747 |
| 90 | .84225 | .83593 | .82971 | .82357 | .81753 | .81157 | .80570 | .79991 | .79420 | .78857 |
| 91 | .85058 | .84455 | .83861 | .83276 | .82698 | .82129 | .81567 | .81013 | .80466 | .79927 |
| 92 | .85838 | .85263 | .84696 | .84137 | .83585 | .83040 | .82503 | .81973 | .81449 | .80933 |
| 93 | .86557 | .86009 | .85467 | .84932 | .84405 | .83884 | .83370 | .82862 | .82360 | .81865 |
| 94 | .87212 | .86687 | .86169 | .85657 | .85152 | .84653 | .84160 | .83673 | .83192 | .82717 |
| 95 | .87801 | .87298 | .86801 | .86310 | .85825 | .85345 | .84872 | .84404 | .83941 | .83484 |
| 96 | .88322 | .87838 | .87360 | .86888 | .86420 | .85959 | .85502 | .85051 | .84605 | .84165 |
| 97 | .88795 | .88328 | .87867 | .87411 | .86961 | .86515 | .86074 | .85639 | .85208 | .84782 |
| 98 | .89220 | .88769 | .88323 | .87883 | .87447 | .87016 | .86589 | .86167 | .85750 | .85337 |
| 99 | .89612 | .89176 | .88745 | .88318 | .87895 | .87478 | .87064 | .86656 | .86251 | .85850 |
| 100 | .89977 | .89555 | .89136 | .88722 | .88313 | .87908 | .87506 | .87109 | .86716 | .86327 |
| 101 | .90326 | .89917 | .89511 | .89110 | .88712 | .88318 | .87929 | .87543 | .87161 | .86783 |
| 102 | .90690 | .90294 | .89901 | .89513 | .89128 | .88746 | .88369 | .87995 | .87624 | .87257 |
| 103 | .91076 | .90694 | .90315 | .89940 | .89569 | .89200 | .88835 | .88474 | .88116 | .87760 |
| 104 | .91504 | .91138 | .90775 | .90415 | .90058 | .89704 | .89354 | .89006 | .88661 | .88319 |
| 105 | .92027 | .91681 | .91337 | .90996 | .90658 | .90322 | .89989 | .89659 | .89331 | .89006 |
| 106 | .92763 | .92445 | .92130 | .91816 | .91506 | .91197 | .90890 | .90586 | .90284 | .89983 |
| 107 | .93799 | .93523 | .93249 | .92977 | .92707 | .92438 | .92170 | .91905 | .91641 | .91378 |
| 108 | .95429 | .95223 | .95018 | .94814 | .94611 | .94409 | .94208 | .94008 | .93809 | .93611 |
| 109 | .97985 | .97893 | .97801 | .97710 | .97619 | .97529 | .97438 | .97348 | .97259 | .97170 |

Table S—Based on Life Table 80CNSMT Single Life Remainder Factors

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

| Age | Interest rate |
| --- | --- |
| 6.2% | 6.4% | 6.6% | 6.8% | 7.0% | 7.2% | 7.4% | 7.6% | 7.8% | 8.0% |
| 0 | .03535 | .03349 | .03183 | .03035 | .02902 | .02783 | .02676 | .02579 | .02492 | .02413 |
| 1 | .02486 | .02292 | .02119 | .01963 | .01824 | .01699 | .01587 | .01486 | .01395 | .01312 |
| 2 | .02547 | .02345 | .02164 | .02002 | .01857 | .01727 | .01609 | .01504 | .01408 | .01321 |
| 3 | .02640 | .02429 | .02241 | .02073 | .01921 | .01785 | .01662 | .01552 | .01451 | .01361 |
| 4 | .02753 | .02535 | .02339 | .02163 | .02005 | .01863 | .01735 | .01619 | .01514 | .01418 |
| 5 | .02883 | .02656 | .02453 | .02269 | .02105 | .01956 | .01822 | .01700 | .01590 | .01490 |
| 6 | .03026 | .02790 | .02578 | .02387 | .02215 | .02060 | .01919 | .01792 | .01677 | .01572 |
| 7 | .03180 | .02935 | .02714 | .02515 | .02336 | .02174 | .02027 | .01894 | .01773 | .01664 |
| 8 | .03347 | .03092 | .02863 | .02656 | .02469 | .02300 | .02146 | .02007 | .01881 | .01766 |
| 9 | .03528 | .03263 | .03025 | .02810 | .02615 | .02438 | .02278 | .02133 | .02000 | .01880 |
| 10 | .03723 | .03449 | .03201 | .02977 | .02774 | .02590 | .02423 | .02271 | .02133 | .02006 |
| 11 | .03935 | .03650 | .03393 | .03160 | .02949 | .02757 | .02583 | .02424 | .02279 | .02147 |
| 12 | .04160 | .03865 | .03598 | .03356 | .03136 | .02936 | .02755 | .02589 | .02438 | .02299 |
| 13 | .04394 | .04088 | .03811 | .03560 | .03331 | .03123 | .02934 | .02761 | .02603 | .02458 |
| 14 | .04629 | .04312 | .04025 | .03764 | .03527 | .03311 | .03113 | .02933 | .02768 | .02617 |
| 15 | .04864 | .04536 | .04238 | .03968 | .03721 | .03496 | .03290 | .03103 | .02930 | .02773 |
| 16 | .05099 | .04759 | .04451 | .04170 | .03913 | .03679 | .03466 | .03270 | .03090 | .02926 |
| 17 | .05333 | .04982 | .04662 | .04370 | .04104 | .03861 | .03638 | .03434 | .03247 | .03075 |
| 18 | .05570 | .05207 | .04875 | .04573 | .04296 | .04044 | .03812 | .03599 | .03404 | .03225 |
| 19 | .05814 | .05438 | .05095 | .04781 | .04494 | .04231 | .03990 | .03769 | .03565 | .03378 |
| 20 | .06065 | .05677 | .05321 | .04996 | .04698 | .04424 | .04173 | .03943 | .03731 | .03535 |
| 21 | .06325 | .05922 | .05554 | .05217 | .04907 | .04623 | .04362 | .04122 | .03901 | .03697 |
| 22 | .06594 | .06178 | .05797 | .05447 | .05126 | .04831 | .04559 | .04309 | .04078 | .03865 |
| 23 | .06876 | .06446 | .06051 | .05688 | .05355 | .05048 | .04766 | .04505 | .04265 | .04042 |
| 24 | .07174 | .06729 | .06321 | .05945 | .05599 | .05281 | .04987 | .04715 | .04465 | .04233 |
| 25 | .07491 | .07031 | .06609 | .06219 | .05861 | .05530 | .05224 | .04941 | .04680 | .04438 |
| 26 | .07830 | .07355 | .06918 | .06515 | .06142 | .05799 | .05481 | .05187 | .04915 | .04662 |
| 27 | .08192 | .07702 | .07250 | .06832 | .06446 | .06090 | .05759 | .05454 | .05170 | .04906 |
| 28 | .08577 | .08071 | .07603 | .07171 | .06772 | .06402 | .06059 | .05740 | .05445 | .05170 |
| 29 | .08986 | .08464 | .07981 | .07534 | .07120 | .06736 | .06380 | .06049 | .05742 | .05456 |
| 30 | .09420 | .08882 | .08383 | .07921 | .07492 | .07095 | .06725 | .06381 | .06061 | .05763 |
| 31 | .09881 | .09327 | .08812 | .08335 | .07891 | .07479 | .07095 | .06738 | .06405 | .06095 |
| 32 | .10369 | .09797 | .09267 | .08774 | .08315 | .07888 | .07491 | .07120 | .06774 | .06451 |
| 33 | .10885 | .10297 | .09750 | .09241 | .08767 | .08325 | .07913 | .07529 | .07170 | .06834 |
| 34 | .11430 | .10824 | .10261 | .09736 | .09246 | .08790 | .08363 | .07964 | .07592 | .07243 |
| 35 | .12002 | .11380 | .10800 | .10259 | .09754 | .09282 | .08841 | .08428 | .08041 | .07679 |
| 36 | .12602 | .11963 | .11366 | .10809 | .10288 | .09800 | .09344 | .08917 | .08516 | .08140 |
| 37 | .13230 | .12574 | .11961 | .11387 | .10850 | .10347 | .09876 | .09433 | .09018 | .08628 |
| 38 | .13887 | .13214 | .12584 | .11994 | .11441 | .10922 | .10436 | .09978 | .09549 | .09145 |
| 39 | .14573 | .13883 | .13237 | .12630 | .12061 | .11527 | .11025 | .10553 | .10109 | .09690 |
| 40 | .15290 | .14583 | .13920 | .13297 | .12712 | .12162 | .11644 | .11157 | .10698 | .10266 |
| 41 | .16036 | .15312 | .14633 | .13994 | .13393 | .12827 | .12294 | .11792 | .11318 | .10871 |
| 42 | .16810 | .16071 | .15375 | .14720 | .14103 | .13522 | .12973 | .12456 | .11967 | .11505 |
| 43 | .17614 | .16858 | .16146 | .15475 | .14842 | .14245 | .13682 | .13149 | .12645 | .12169 |
| 44 | .18447 | .17675 | .16948 | .16261 | .15613 | .15000 | .14421 | .13873 | .13355 | .12864 |
| 45 | .19310 | .18524 | .17780 | .17078 | .16414 | .15787 | .15192 | .14630 | .14096 | .13591 |
| 46 | .20204 | .19402 | .18644 | .17926 | .17247 | .16604 | .15995 | .15418 | .14870 | .14350 |
| 47 | .21128 | .20311 | .19538 | .18806 | .18112 | .17454 | .16830 | .16238 | .15676 | .15141 |
| 48 | .22080 | .21249 | .20462 | .19716 | .19007 | .18335 | .17696 | .17090 | .16513 | .15964 |
| 49 | .23059 | .22214 | .21413 | .20653 | .19930 | .19244 | .18591 | .17970 | .17379 | .16816 |
| 50 | .24063 | .23206 | .22391 | .21617 | .20881 | .20180 | .19514 | .18879 | .18274 | .17697 |
| 51 | .25095 | .24225 | .23398 | .22610 | .21861 | .21147 | .20466 | .19818 | .19199 | .18609 |
| 52 | .26157 | .25275 | .24436 | .23636 | .22874 | .22147 | .21453 | .20791 | .20159 | .19556 |
| 53 | .27249 | .26357 | .25505 | .24694 | .23919 | .23180 | .22474 | .21799 | .21154 | .20537 |
| 54 | .28369 | .27466 | .26604 | .25782 | .24995 | .24244 | .23526 | .22839 | .22181 | .21552 |
| 55 | .29518 | .28605 | .27734 | .26900 | .26103 | .25341 | .24611 | .23912 | .23243 | .22601 |
| 56 | .30695 | .29774 | .28893 | .28050 | .27242 | .26469 | .25728 | .25019 | .24338 | .23685 |
| 57 | .31902 | .30973 | .30084 | .29232 | .28415 | .27632 | .26881 | .26161 | .25469 | .24805 |
| 58 | .33138 | .32203 | .31306 | .30446 | .29621 | .28829 | .28069 | .27339 | .26637 | .25962 |
| 59 | .34402 | .33461 | .32558 | .31691 | .30859 | .30059 | .29290 | .28550 | .27839 | .27155 |
| 60 | .35690 | .34745 | .33836 | .32963 | .32124 | .31317 | .30540 | .29792 | .29073 | .28379 |
| 61 | .36999 | .36050 | .35137 | .34259 | .33414 | .32601 | .31817 | .31062 | .30334 | .29633 |
| 62 | .38325 | .37374 | .36458 | .35576 | .34726 | .33907 | .33117 | .32356 | .31621 | .30912 |
| 63 | .39669 | .38717 | .37799 | .36913 | .36060 | .35236 | .34441 | .33674 | .32933 | .32217 |
| 64 | .41031 | .40078 | .39159 | .38272 | .37415 | .36588 | .35789 | .35016 | .34270 | .33548 |
| 65 | .42416 | .41464 | .40545 | .39656 | .38798 | .37968 | .37166 | .36390 | .35639 | .34912 |
| 66 | .43825 | .42876 | .41958 | .41070 | .40211 | .39380 | .38576 | .37797 | .37043 | .36312 |
| 67 | .45260 | .44315 | .43399 | .42513 | .41655 | .40824 | .40019 | .39238 | .38482 | .37749 |
| 68 | .46720 | .45779 | .44868 | .43985 | .43129 | .42299 | .41494 | .40713 | .39956 | .39221 |
| 69 | .48197 | .47263 | .46357 | .45478 | .44625 | .43798 | .42995 | .42215 | .41458 | .40722 |
| 70 | .49686 | .48760 | .47861 | .46988 | .46140 | .45316 | .44516 | .43738 | .42983 | .42248 |
| 71 | .51182 | .50265 | .49374 | .48508 | .47666 | .46847 | .46051 | .45276 | .44523 | .43790 |
| 72 | .52685 | .51778 | .50896 | .50038 | .49203 | .48390 | .47599 | .46829 | .46079 | .45349 |
| 73 | .54194 | .53298 | .52426 | .51578 | .50751 | .49946 | .49161 | .48397 | .47652 | .46926 |
| 74 | .55714 | .54832 | .53972 | .53134 | .52317 | .51520 | .50744 | .49986 | .49247 | .48527 |
| 75 | .57250 | .56382 | .55536 | .54710 | .53904 | .53118 | .52351 | .51601 | .50870 | .50156 |
| 76 | .58803 | .57951 | .57120 | .56308 | .55515 | .54740 | .53984 | .53245 | .52522 | .51817 |
| 77 | .60369 | .59535 | .58720 | .57923 | .57144 | .56383 | .55639 | .54912 | .54200 | .53504 |
| 78 | .61942 | .61126 | .60329 | .59549 | .58787 | .58040 | .57310 | .56596 | .55896 | .55212 |
| 79 | .63508 | .62713 | .61935 | .61174 | .60428 | .59698 | .58983 | .58283 | .57597 | .56925 |
| 80 | .65059 | .64285 | .63527 | .62785 | .62058 | .61345 | .60646 | .59961 | .59290 | .58632 |
| 81 | .66579 | .65827 | .65090 | .64368 | .63659 | .62965 | .62283 | .61615 | .60959 | .60316 |
| 82 | .68061 | .67332 | .66616 | .65914 | .65226 | .64550 | .63886 | .63235 | .62595 | .61968 |
| 83 | .69499 | .68793 | .68099 | .67418 | .66749 | .66092 | .65447 | .64813 | .64191 | .63579 |
| 84 | .70896 | .70213 | .69541 | .68881 | .68233 | .67595 | .66969 | .66353 | .65748 | .65153 |
| 85 | .72256 | .71596 | .70947 | .70308 | .69681 | .69063 | .68456 | .67859 | .67271 | .66693 |
| 86 | .73569 | .72931 | .72305 | .71688 | .71081 | .70484 | .69896 | .69318 | .68748 | .68188 |
| 87 | .74818 | .74204 | .73599 | .73003 | .72417 | .71839 | .71271 | .70711 | .70159 | .69616 |
| 88 | .76011 | .75419 | .74836 | .74261 | .73695 | .73137 | .72588 | .72046 | .71512 | .70986 |
| 89 | .77169 | .76599 | .76037 | .75484 | .74938 | .74400 | .73870 | .73347 | .72831 | .72323 |
| 90 | .78302 | .77755 | .77215 | .76683 | .76158 | .75640 | .75129 | .74625 | .74128 | .73638 |
| 91 | .79395 | .78870 | .78352 | .77842 | .77337 | .76840 | .76349 | .75864 | .75385 | .74913 |
| 92 | .80423 | .79920 | .79423 | .78933 | .78449 | .77971 | .77499 | .77033 | .76572 | .76118 |
| 93 | .81377 | .80894 | .80417 | .79946 | .79481 | .79022 | .78568 | .78120 | .77677 | .77239 |
| 94 | .82247 | .81784 | .81325 | .80873 | .80425 | .79983 | .79547 | .79115 | .78688 | .78266 |
| 95 | .83033 | .82586 | .82145 | .81709 | .81278 | .80852 | .80431 | .80014 | .79602 | .79195 |
| 96 | .83729 | .83298 | .82872 | .82451 | .82034 | .81622 | .81215 | .80812 | .80414 | .80019 |
| 97 | .84361 | .83944 | .83532 | .83124 | .82721 | .82322 | .81927 | .81537 | .81151 | .80769 |
| 98 | .84929 | .84525 | .84126 | .83730 | .83339 | .82952 | .82569 | .82190 | .81815 | .81443 |
| 99 | .85454 | .85062 | .84674 | .84290 | .83910 | .83534 | .83161 | .82792 | .82427 | .82066 |
| 100 | .85942 | .85561 | .85184 | .84810 | .84440 | .84074 | .83711 | .83352 | .82997 | .82644 |
| 101 | .86408 | .86037 | .85670 | .85306 | .84946 | .84589 | .84236 | .83886 | .83539 | .83196 |
| 102 | .86894 | .86534 | .86177 | .85823 | .85473 | .85126 | .84782 | .84442 | .84104 | .83770 |
| 103 | .87408 | .87060 | .86714 | .86371 | .86032 | .85695 | .85362 | .85031 | .84703 | .84378 |
| 104 | .87980 | .87644 | .87311 | .86980 | .86653 | .86328 | .86005 | .85686 | .85369 | .85054 |
| 105 | .88684 | .88363 | .88046 | .87731 | .87418 | .87108 | .86800 | .86494 | .86191 | .85890 |
| 106 | .89685 | .89389 | .89095 | .88804 | .88514 | .88226 | .87940 | .87656 | .87374 | .87094 |
| 107 | .91117 | .90858 | .90600 | .90344 | .90089 | .89836 | .89584 | .89334 | .89085 | .88838 |
| 108 | .93414 | .93217 | .93022 | .92828 | .92634 | .92442 | .92250 | .92060 | .91870 | .91681 |
| 109 | .97081 | .96992 | .96904 | .96816 | .96729 | .96642 | .96555 | .96468 | .96382 | .96296 |

Table S—Based on Life Table 80CNSMT Single Life Remainder Factors

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

| Age | Interest rate |
| --- | --- |
| 8.2% | 8.4% | 8.6% | 8.8% | 9.0% | 9.2% | 9.4% | 9.6% | 9.8% | 10.0% |
| 0 | .02341 | .02276 | .02217 | .02163 | .02114 | .02069 | .02027 | .01989 | .01954 | .01922 |
| 1 | .01237 | .01170 | .01108 | .01052 | .01000 | .00953 | .00910 | .00871 | .00834 | .00801 |
| 2 | .01243 | .01172 | .01107 | .01048 | .00994 | .00944 | .00899 | .00857 | .00819 | .00784 |
| 3 | .01278 | .01203 | .01135 | .01073 | .01016 | .00964 | .00916 | .00872 | .00832 | .00795 |
| 4 | .01332 | .01253 | .01182 | .01116 | .01056 | .01001 | .00951 | .00904 | .00862 | .00822 |
| 5 | .01400 | .01317 | .01241 | .01172 | .01109 | .01051 | .00998 | .00949 | .00904 | .00862 |
| 6 | .01477 | .01390 | .01310 | .01238 | .01171 | .01110 | .01054 | .01002 | .00954 | .00910 |
| 7 | .01563 | .01472 | .01389 | .01312 | .01242 | .01178 | .01118 | .01064 | .01013 | .00966 |
| 8 | .01660 | .01564 | .01477 | .01396 | .01322 | .01254 | .01192 | .01134 | .01081 | .01031 |
| 9 | .01770 | .01669 | .01577 | .01492 | .01414 | .01342 | .01276 | .01216 | .01159 | .01107 |
| 10 | .01891 | .01785 | .01688 | .01599 | .01517 | .01442 | .01372 | .01308 | .01249 | .01194 |
| 11 | .02026 | .01915 | .01814 | .01720 | .01634 | .01555 | .01481 | .01414 | .01351 | .01293 |
| 12 | .02173 | .02056 | .01950 | .01852 | .01761 | .01678 | .01601 | .01529 | .01463 | .01402 |
| 13 | .02326 | .02204 | .02092 | .01989 | .01895 | .01807 | .01726 | .01651 | .01582 | .01517 |
| 14 | .02478 | .02351 | .02234 | .02126 | .02027 | .01935 | .01850 | .01771 | .01698 | .01630 |
| 15 | .02628 | .02495 | .02372 | .02259 | .02155 | .02058 | .01969 | .01886 | .01810 | .01738 |
| 16 | .02774 | .02635 | .02507 | .02388 | .02279 | .02178 | .02084 | .01997 | .01917 | .01842 |
| 17 | .02917 | .02772 | .02637 | .02513 | .02399 | .02293 | .02194 | .02103 | .02018 | .01940 |
| 18 | .03059 | .02907 | .02767 | .02637 | .02517 | .02406 | .02302 | .02207 | .02118 | .02035 |
| 19 | .03205 | .03046 | .02899 | .02763 | .02637 | .02521 | .02412 | .02312 | .02218 | .02131 |
| 20 | .03355 | .03188 | .03035 | .02892 | .02760 | .02638 | .02524 | .02419 | .02320 | .02229 |
| 21 | .03509 | .03334 | .03173 | .03024 | .02886 | .02758 | .02638 | .02527 | .02424 | .02328 |
| 22 | .03669 | .03487 | .03318 | .03162 | .03017 | .02882 | .02757 | .02640 | .02532 | .02430 |
| 23 | .03837 | .03646 | .03470 | .03306 | .03154 | .03013 | .02881 | .02759 | .02644 | .02538 |
| 24 | .04018 | .03819 | .03634 | .03463 | .03303 | .03155 | .03016 | .02888 | .02767 | .02655 |
| 25 | .04214 | .04006 | .03812 | .03633 | .03465 | .03309 | .03164 | .03029 | .02902 | .02784 |
| 26 | .04428 | .04210 | .04008 | .03820 | .03644 | .03481 | .03328 | .03186 | .03052 | .02928 |
| 27 | .04662 | .04434 | .04223 | .04025 | .03841 | .03670 | .03509 | .03360 | .03219 | .03088 |
| 28 | .04915 | .04677 | .04456 | .04249 | .04056 | .03876 | .03708 | .03550 | .03403 | .03264 |
| 29 | .05189 | .04941 | .04709 | .04493 | .04291 | .04102 | .03925 | .03760 | .03604 | .03458 |
| 30 | .05485 | .05226 | .04984 | .04757 | .04546 | .04348 | .04162 | .03988 | .03825 | .03671 |
| 31 | .05805 | .05535 | .05282 | .05045 | .04824 | .04616 | .04421 | .04238 | .04067 | .03905 |
| 32 | .06149 | .05867 | .05603 | .05356 | .05124 | .04906 | .04702 | .04510 | .04329 | .04160 |
| 33 | .06520 | .06226 | .05950 | .05692 | .05449 | .05221 | .05007 | .04806 | .04616 | .04438 |
| 34 | .06916 | .06609 | .06322 | .06052 | .05799 | .05560 | .05336 | .05125 | .04926 | .04738 |
| 35 | .07339 | .07020 | .06720 | .06439 | .06174 | .05925 | .05690 | .05469 | .05260 | .05063 |
| 36 | .07787 | .07455 | .07143 | .06850 | .06573 | .06313 | .06068 | .05836 | .05617 | .05411 |
| 37 | .08262 | .07917 | .07593 | .07287 | .06999 | .06727 | .06470 | .06228 | .05999 | .05783 |
| 38 | .08765 | .08407 | .08069 | .07751 | .07451 | .07167 | .06899 | .06646 | .06407 | .06180 |
| 39 | .09296 | .08925 | .08574 | .08243 | .07931 | .07635 | .07356 | .07092 | .06841 | .06604 |
| 40 | .09858 | .09472 | .09109 | .08765 | .08440 | .08132 | .07841 | .07565 | .07303 | .07055 |
| 41 | .10449 | .10050 | .09673 | .09316 | .08978 | .08658 | .08355 | .08067 | .07794 | .07535 |
| 42 | .11069 | .10656 | .10265 | .09895 | .09544 | .09212 | .08896 | .08596 | .08312 | .08041 |
| 43 | .11718 | .11291 | .10887 | .10503 | .10140 | .09794 | .09466 | .09154 | .08858 | .08576 |
| 44 | .12399 | .11958 | .11540 | .11143 | .10766 | .10407 | .10067 | .09743 | .09434 | .09141 |
| 45 | .13111 | .12656 | .12224 | .11814 | .11423 | .11052 | .10699 | .10362 | .10042 | .09736 |
| 46 | .13856 | .13387 | .12941 | .12516 | .12113 | .11728 | .11362 | .11013 | .10680 | .10363 |
| 47 | .14633 | .14150 | .13690 | .13252 | .12835 | .12438 | .12059 | .11697 | .11352 | .11022 |
| 48 | .15442 | .14945 | .14471 | .14020 | .13589 | .13179 | .12787 | .12412 | .12055 | .11713 |
| 49 | .16280 | .15769 | .15281 | .14816 | .14373 | .13949 | .13544 | .13157 | .12787 | .12433 |
| 50 | .17147 | .16622 | .16121 | .15643 | .15186 | .14749 | .14331 | .13931 | .13548 | .13182 |
| 51 | .18045 | .17507 | .16993 | .16501 | .16030 | .15580 | .15150 | .14737 | .14342 | .13963 |
| 52 | .18979 | .18427 | .17899 | .17394 | .16911 | .16448 | .16004 | .15579 | .15172 | .14780 |
| 53 | .19947 | .19383 | .18842 | .18324 | .17828 | .17352 | .16896 | .16458 | .16038 | .15635 |
| 54 | .20950 | .20372 | .19819 | .19288 | .18779 | .18291 | .17822 | .17372 | .16940 | .16524 |
| 55 | .21986 | .21397 | .20831 | .20288 | .19767 | .19266 | .18785 | .18322 | .17878 | .17450 |
| 56 | .23058 | .22457 | .21879 | .21324 | .20791 | .20278 | .19785 | .19310 | .18854 | .18414 |
| 57 | .24167 | .23554 | .22965 | .22399 | .21854 | .21329 | .20824 | .20338 | .19870 | .19419 |
| 58 | .25314 | .24690 | .24090 | .23512 | .22956 | .22420 | .21904 | .21407 | .20927 | .20464 |
| 59 | .26497 | .25863 | .25252 | .24664 | .24097 | .23550 | .23023 | .22515 | .22024 | .21551 |
| 60 | .27712 | .27068 | .26448 | .25849 | .25272 | .24716 | .24178 | .23659 | .23158 | .22674 |
| 61 | .28956 | .28304 | .27674 | .27067 | .26480 | .25913 | .25366 | .24837 | .24325 | .23831 |
| 62 | .30228 | .29567 | .28929 | .28312 | .27717 | .27141 | .26584 | .26045 | .25524 | .25020 |
| 63 | .31525 | .30857 | .30211 | .29586 | .28982 | .28397 | .27832 | .27284 | .26754 | .26240 |
| 64 | .32851 | .32176 | .31522 | .30890 | .30278 | .29685 | .29111 | .28555 | .28016 | .27493 |
| 65 | .34209 | .33528 | .32868 | .32229 | .31610 | .31010 | .30429 | .29865 | .29317 | .28787 |
| 66 | .35604 | .34918 | .34253 | .33609 | .32983 | .32377 | .31788 | .31217 | .30663 | .30124 |
| 67 | .37037 | .36347 | .35678 | .35028 | .34398 | .33786 | .33191 | .32614 | .32053 | .31508 |
| 68 | .38508 | .37815 | .37142 | .36489 | .35854 | .35237 | .34638 | .34055 | .33488 | .32937 |
| 69 | .40008 | .39313 | .38638 | .37982 | .37344 | .36724 | .36120 | .35533 | .34961 | .34405 |
| 70 | .41533 | .40838 | .40162 | .39504 | .38864 | .38241 | .37634 | .37043 | .36468 | .35907 |
| 71 | .43076 | .42382 | .41705 | .41047 | .40405 | .39780 | .39171 | .38578 | .38000 | .37436 |
| 72 | .44638 | .43945 | .43269 | .42611 | .41969 | .41344 | .40733 | .40138 | .39558 | .38991 |
| 73 | .46218 | .45527 | .44854 | .44197 | .43556 | .42931 | .42321 | .41725 | .41143 | .40575 |
| 74 | .47823 | .47137 | .46466 | .45812 | .45173 | .44549 | .43940 | .43345 | .42763 | .42195 |
| 75 | .49459 | .48777 | .48112 | .47462 | .46826 | .46205 | .45598 | .45004 | .44424 | .43856 |
| 76 | .51127 | .50452 | .49793 | .49148 | .48517 | .47900 | .47297 | .46706 | .46129 | .45563 |
| 77 | .52823 | .52157 | .51505 | .50867 | .50243 | .49632 | .49033 | .48447 | .47873 | .47311 |
| 78 | .54541 | .53885 | .53242 | .52613 | .51996 | .51392 | .50800 | .50220 | .49652 | .49094 |
| 79 | .56267 | .55621 | .54989 | .54369 | .53762 | .53166 | .52582 | .52009 | .51448 | .50897 |
| 80 | .57987 | .57354 | .56733 | .56125 | .55527 | .54941 | .54366 | .53802 | .53248 | .52705 |
| 81 | .59685 | .59065 | .58457 | .57860 | .57274 | .56699 | .56134 | .55579 | .55035 | .54499 |
| 82 | .61351 | .60746 | .60151 | .59567 | .58993 | .58429 | .57875 | .57331 | .56796 | .56270 |
| 83 | .62978 | .62387 | .61806 | .61236 | .60675 | .60123 | .59581 | .59047 | .58523 | .58007 |
| 84 | .64567 | .63992 | .63426 | .62869 | .62321 | .61783 | .61253 | .60731 | .60218 | .59713 |
| 85 | .66125 | .65565 | .65014 | .64472 | .63938 | .63413 | .62896 | .62387 | .61886 | .61392 |
| 86 | .67636 | .67092 | .66557 | .66030 | .65511 | .65000 | .64496 | .64000 | .63511 | .63030 |
| 87 | .69081 | .68554 | .68034 | .67522 | .67018 | .66520 | .66031 | .65548 | .65071 | .64602 |
| 88 | .70468 | .69957 | .69453 | .68956 | .68466 | .67983 | .67507 | .67037 | .66574 | .66117 |
| 89 | .71821 | .71326 | .70838 | .70357 | .69882 | .69414 | .68952 | .68495 | .68045 | .67601 |
| 90 | .73153 | .72676 | .72204 | .71739 | .71280 | .70827 | .70379 | .69938 | .69502 | .69071 |
| 91 | .74447 | .73986 | .73532 | .73083 | .72640 | .72202 | .71770 | .71343 | .70921 | .70504 |
| 92 | .75669 | .75225 | .74787 | .74354 | .73927 | .73504 | .73087 | .72674 | .72267 | .71864 |
| 93 | .76807 | .76379 | .75957 | .75540 | .75127 | .74719 | .74317 | .73918 | .73524 | .73135 |
| 94 | .77849 | .77437 | .77030 | .76627 | .76229 | .75835 | .75446 | .75061 | .74680 | .74303 |
| 95 | .78792 | .78394 | .78001 | .77611 | .77226 | .76845 | .76468 | .76096 | .75727 | .75362 |
| 96 | .79630 | .79244 | .78863 | .78485 | .78112 | .77742 | .77377 | .77015 | .76657 | .76303 |
| 97 | .80391 | .80016 | .79646 | .79280 | .78917 | .78559 | .78203 | .77852 | .77504 | .77160 |
| 98 | .81076 | .80712 | .80352 | .79996 | .79643 | .79294 | .78948 | .78606 | .78267 | .77931 |
| 99 | .81709 | .81354 | .81004 | .80657 | .80313 | .79972 | .79635 | .79302 | .78971 | .78644 |
| 100 | .82296 | .81950 | .81609 | .81270 | .80934 | .80602 | .80273 | .79947 | .79624 | .79304 |
| 101 | .82855 | .82518 | .82185 | .81854 | .81526 | .81201 | .80880 | .80561 | .80245 | .79932 |
| 102 | .83438 | .83110 | .82785 | .82462 | .82142 | .81826 | .81512 | .81200 | .80892 | .80586 |
| 103 | .84056 | .83737 | .83420 | .83106 | .82795 | .82487 | .82181 | .81878 | .81577 | .81279 |
| 104 | .84743 | .84433 | .84127 | .83822 | .83521 | .83221 | .82924 | .82630 | .82338 | .82048 |
| 105 | .85591 | .85295 | .85001 | .84709 | .84419 | .84132 | .83846 | .83563 | .83282 | .83003 |
| 106 | .86816 | .86540 | .86266 | .85993 | .85723 | .85454 | .85187 | .84922 | .84659 | .84397 |
| 107 | .88592 | .88348 | .88105 | .87863 | .87623 | .87384 | .87147 | .86911 | .86676 | .86443 |
| 108 | .91493 | .91306 | .91119 | .90934 | .90749 | .90566 | .90383 | .90201 | .90020 | .89840 |
| 109 | .96211 | .96125 | .96041 | .95956 | .95872 | .95788 | .95704 | .95620 | .95537 | .95455 |

Table S—Based on Life Table 80CNSMT Single Life Remainder Factors

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

| Age | Interest rate |
| --- | --- |
| 10.2% | 10.4% | 10.6% | 10.8% | 11.0% | 11.2% | 11.4% | 11.6% | 11.8% | 12.0% |
| 0 | .01891 | .01864 | .01838 | .01814 | .01791 | .01770 | .01750 | .01732 | .01715 | .01698 |
| 1 | .00770 | .00741 | .00715 | .00690 | .00667 | .00646 | .00626 | .00608 | .00590 | .00574 |
| 2 | .00751 | .00721 | .00693 | .00667 | .00643 | .00620 | .00600 | .00580 | .00562 | .00544 |
| 3 | .00760 | .00728 | .00699 | .00671 | .00646 | .00622 | .00600 | .00579 | .00560 | .00541 |
| 4 | .00786 | .00752 | .00721 | .00692 | .00665 | .00639 | .00616 | .00594 | .00573 | .00554 |
| 5 | .00824 | .00788 | .00755 | .00724 | .00695 | .00668 | .00643 | .00620 | .00598 | .00578 |
| 6 | .00869 | .00832 | .00796 | .00764 | .00733 | .00705 | .00678 | .00654 | .00630 | .00608 |
| 7 | .00923 | .00883 | .00846 | .00811 | .00779 | .00749 | .00720 | .00694 | .00669 | .00646 |
| 8 | .00986 | .00943 | .00904 | .00867 | .00833 | .00801 | .00771 | .00743 | .00716 | .00692 |
| 9 | .01059 | .01014 | .00972 | .00933 | .00897 | .00863 | .00831 | .00801 | .00773 | .00747 |
| 10 | .01142 | .01095 | .01051 | .01009 | .00971 | .00935 | .00901 | .00869 | .00840 | .00812 |
| 11 | .01239 | .01189 | .01142 | .01098 | .01057 | .01019 | .00983 | .00950 | .00918 | .00889 |
| 12 | .01345 | .01292 | .01243 | .01197 | .01154 | .01113 | .01075 | .01040 | .01007 | .00975 |
| 13 | .01457 | .01401 | .01349 | .01300 | .01255 | .01212 | .01172 | .01135 | .01100 | .01067 |
| 14 | .01567 | .01508 | .01453 | .01402 | .01354 | .01309 | .01267 | .01227 | .01190 | .01155 |
| 15 | .01672 | .01610 | .01552 | .01498 | .01448 | .01400 | .01356 | .01314 | .01275 | .01238 |
| 16 | .01772 | .01707 | .01646 | .01589 | .01536 | .01486 | .01439 | .01396 | .01354 | .01315 |
| 17 | .01866 | .01798 | .01734 | .01674 | .01618 | .01566 | .01516 | .01470 | .01427 | .01386 |
| 18 | .01958 | .01886 | .01818 | .01755 | .01697 | .01641 | .01590 | .01541 | .01495 | .01452 |
| 19 | .02050 | .01974 | .01903 | .01837 | .01775 | .01717 | .01662 | .01611 | .01563 | .01517 |
| 20 | .02143 | .02064 | .01989 | .01919 | .01854 | .01793 | .01735 | .01681 | .01630 | .01582 |
| 21 | .02238 | .02154 | .02075 | .02002 | .01933 | .01868 | .01807 | .01750 | .01696 | .01646 |
| 22 | .02336 | .02247 | .02164 | .02087 | .02014 | .01946 | .01882 | .01821 | .01764 | .01711 |
| 23 | .02438 | .02345 | .02257 | .02176 | .02099 | .02027 | .01959 | .01895 | .01835 | .01778 |
| 24 | .02550 | .02451 | .02359 | .02273 | .02192 | .02115 | .02044 | .01976 | .01913 | .01853 |
| 25 | .02673 | .02569 | .02472 | .02381 | .02295 | .02214 | .02138 | .02067 | .01999 | .01936 |
| 26 | .02811 | .02701 | .02598 | .02502 | .02411 | .02326 | .02246 | .02170 | .02098 | .02031 |
| 27 | .02965 | .02849 | .02741 | .02639 | .02543 | .02452 | .02367 | .02287 | .02211 | .02140 |
| 28 | .03134 | .03013 | .02898 | .02790 | .02689 | .02593 | .02503 | .02418 | .02338 | .02262 |
| 29 | .03322 | .03193 | .03072 | .02958 | .02851 | .02750 | .02654 | .02564 | .02479 | .02398 |
| 30 | .03527 | .03391 | .03264 | .03143 | .03030 | .02923 | .02821 | .02726 | .02635 | .02550 |
| 31 | .03753 | .03610 | .03475 | .03348 | .03228 | .03115 | .03008 | .02907 | .02811 | .02720 |
| 32 | .04000 | .03849 | .03707 | .03573 | .03446 | .03326 | .03213 | .03105 | .03004 | .02907 |
| 33 | .04269 | .04111 | .03961 | .03819 | .03685 | .03558 | .03438 | .03325 | .03217 | .03115 |
| 34 | .04561 | .04394 | .04236 | .04087 | .03946 | .03812 | .03685 | .03565 | .03451 | .03342 |
| 35 | .04877 | .04702 | .04535 | .04378 | .04229 | .04087 | .03953 | .03826 | .03706 | .03591 |
| 36 | .05215 | .05031 | .04856 | .04690 | .04533 | .04384 | .04242 | .04108 | .03980 | .03859 |
| 37 | .05578 | .05384 | .05200 | .05025 | .04860 | .04703 | .04553 | .04411 | .04276 | .04148 |
| 38 | .05965 | .05761 | .05568 | .05385 | .05211 | .05045 | .04888 | .04738 | .04595 | .04460 |
| 39 | .06379 | .06165 | .05962 | .05770 | .05587 | .05412 | .05247 | .05089 | .04939 | .04795 |
| 40 | .06820 | .06596 | .06383 | .06181 | .05989 | .05806 | .05631 | .05465 | .05307 | .05155 |
| 41 | .07288 | .07054 | .06832 | .06620 | .06418 | .06226 | .06042 | .05868 | .05701 | .05541 |
| 42 | .07784 | .07539 | .07306 | .07085 | .06873 | .06671 | .06479 | .06295 | .06119 | .05952 |
| 43 | .08308 | .08052 | .07808 | .07576 | .07355 | .07143 | .06941 | .06748 | .06564 | .06387 |
| 44 | .08861 | .08594 | .08340 | .08097 | .07865 | .07644 | .07432 | .07230 | .07036 | .06851 |
| 45 | .09445 | .09167 | .08901 | .08648 | .08406 | .08174 | .07953 | .07741 | .07538 | .07343 |
| 46 | .10060 | .09770 | .09494 | .09230 | .08977 | .08735 | .08503 | .08281 | .08068 | .07865 |
| 47 | .10707 | .10406 | .10119 | .09843 | .09579 | .09327 | .09085 | .08853 | .08630 | .08417 |
| 48 | .11386 | .11073 | .10774 | .10487 | .10213 | .09949 | .09697 | .09455 | .09222 | .08999 |
| 49 | .12094 | .11769 | .11458 | .11160 | .10874 | .10600 | .10337 | .10084 | .09842 | .09609 |
| 50 | .12831 | .12494 | .12172 | .11862 | .11565 | .11280 | .11006 | .10743 | .10490 | .10247 |
| 51 | .13600 | .13251 | .12917 | .12596 | .12288 | .11991 | .11706 | .11432 | .11169 | .10915 |
| 52 | .14405 | .14044 | .13698 | .13366 | .13046 | .12738 | .12442 | .12157 | .11883 | .11619 |
| 53 | .15247 | .14875 | .14517 | .14172 | .13841 | .13522 | .13215 | .12919 | .12635 | .12360 |
| 54 | .16124 | .15740 | .15370 | .15014 | .14671 | .14341 | .14023 | .13717 | .13421 | .13136 |
| 55 | .17039 | .16642 | .16261 | .15893 | .15539 | .15198 | .14868 | .14551 | .14244 | .13948 |
| 56 | .17991 | .17583 | .17190 | .16811 | .16445 | .16092 | .15752 | .15423 | .15106 | .14799 |
| 57 | .18984 | .18564 | .18160 | .17769 | .17392 | .17029 | .16677 | .16338 | .16010 | .15692 |
| 58 | .20018 | .19587 | .19172 | .18770 | .18382 | .18007 | .17645 | .17295 | .16956 | .16628 |
| 59 | .21093 | .20652 | .20225 | .19812 | .19414 | .19028 | .18655 | .18294 | .17945 | .17606 |
| 60 | .22206 | .21753 | .21316 | .20893 | .20483 | .20087 | .19703 | .19332 | .18972 | .18624 |
| 61 | .23353 | .22890 | .22442 | .22009 | .21589 | .21182 | .20788 | .20407 | .20037 | .19678 |
| 62 | .24532 | .24059 | .23601 | .23158 | .22728 | .22311 | .21907 | .21515 | .21135 | .20767 |
| 63 | .25742 | .25260 | .24793 | .24339 | .23900 | .23473 | .23060 | .22658 | .22268 | .21890 |
| 64 | .26987 | .26495 | .26019 | .25556 | .25107 | .24671 | .24248 | .23837 | .23438 | .23050 |
| 65 | .28271 | .27771 | .27286 | .26815 | .26357 | .25912 | .25480 | .25059 | .24651 | .24254 |
| 66 | .29601 | .29093 | .28600 | .28120 | .27654 | .27200 | .26760 | .26331 | .25913 | .25507 |
| 67 | .30978 | .30462 | .29961 | .29474 | .29000 | .28539 | .28090 | .27653 | .27227 | .26813 |
| 68 | .32401 | .31879 | .31371 | .30877 | .30396 | .29927 | .29471 | .29027 | .28593 | .28171 |
| 69 | .33863 | .33336 | .32822 | .32322 | .31835 | .31359 | .30896 | .30445 | .30005 | .29576 |
| 70 | .35361 | .34829 | .34310 | .33804 | .33311 | .32830 | .32361 | .31903 | .31457 | .31021 |
| 71 | .36886 | .36349 | .35826 | .35316 | .34818 | .34332 | .33858 | .33394 | .32942 | .32500 |
| 72 | .38439 | .37899 | .37373 | .36858 | .36356 | .35866 | .35387 | .34919 | .34461 | .34015 |
| 73 | .40021 | .39479 | .38950 | .38432 | .37927 | .37433 | .36950 | .36478 | .36016 | .35565 |
| 74 | .41639 | .41096 | .40565 | .40046 | .39538 | .39042 | .38556 | .38081 | .37616 | .37161 |
| 75 | .43301 | .42758 | .42226 | .41706 | .41198 | .40699 | .40212 | .39734 | .39267 | .38809 |
| 76 | .45009 | .44467 | .43937 | .43417 | .42908 | .42410 | .41921 | .41443 | .40974 | .40514 |
| 77 | .46761 | .46221 | .45693 | .45175 | .44667 | .44170 | .43682 | .43203 | .42734 | .42274 |
| 78 | .48548 | .48013 | .47488 | .46973 | .46468 | .45972 | .45486 | .45009 | .44541 | .44082 |
| 79 | .50356 | .49826 | .49306 | .48795 | .48294 | .47802 | .47319 | .46845 | .46379 | .45922 |
| 80 | .52171 | .51647 | .51133 | .50628 | .50132 | .49644 | .49166 | .48695 | .48233 | .47779 |
| 81 | .53974 | .53457 | .52950 | .52451 | .51961 | .51479 | .51006 | .50541 | .50083 | .49633 |
| 82 | .55753 | .55245 | .54745 | .54254 | .53771 | .53296 | .52828 | .52369 | .51917 | .51472 |
| 83 | .57500 | .57001 | .56510 | .56026 | .55551 | .55083 | .54623 | .54170 | .53724 | .53285 |
| 84 | .59216 | .58726 | .58245 | .57770 | .57304 | .56844 | .56391 | .55945 | .55506 | .55074 |
| 85 | .60906 | .60428 | .59956 | .59492 | .59034 | .58583 | .58139 | .57702 | .57270 | .56845 |
| 86 | .62555 | .62088 | .61627 | .61173 | .60725 | .60284 | .59849 | .59420 | .58997 | .58580 |
| 87 | .64139 | .63683 | .63233 | .62790 | .62352 | .61921 | .61495 | .61076 | .60661 | .60253 |
| 88 | .65666 | .65221 | .64783 | .64350 | .63923 | .63502 | .63086 | .62675 | .62270 | .61871 |
| 89 | .67163 | .66730 | .66304 | .65882 | .65466 | .65055 | .64650 | .64249 | .63854 | .63463 |
| 90 | .68646 | .68226 | .67812 | .67402 | .66998 | .66599 | .66204 | .65814 | .65430 | .65049 |
| 91 | .70093 | .69686 | .69285 | .68888 | .68496 | .68108 | .67725 | .67347 | .66973 | .66604 |
| 92 | .71466 | .71073 | .70684 | .70300 | .69920 | .69545 | .69173 | .68806 | .68444 | .68085 |
| 93 | .72750 | .72370 | .71994 | .71622 | .71254 | .70890 | .70530 | .70174 | .69822 | .69474 |
| 94 | .73931 | .73562 | .73198 | .72838 | .72481 | .72129 | .71780 | .71434 | .71093 | .70755 |
| 95 | .75001 | .74644 | .74291 | .73941 | .73595 | .73253 | .72914 | .72579 | .72247 | .71919 |
| 96 | .75953 | .75606 | .75262 | .74923 | .74586 | .74253 | .73924 | .73598 | .73275 | .72955 |
| 97 | .76819 | .76481 | .76147 | .75816 | .75489 | .75165 | .74844 | .74526 | .74211 | .73899 |
| 98 | .77599 | .77270 | .76944 | .76621 | .76302 | .75986 | .75672 | .75362 | .75054 | .74750 |
| 99 | .78319 | .77998 | .77680 | .77365 | .77053 | .76744 | .76437 | .76134 | .75833 | .75535 |
| 100 | .78987 | .78673 | .78362 | .78054 | .77748 | .77446 | .77146 | .76849 | .76555 | .76263 |
| 101 | .79622 | .79315 | .79010 | .78708 | .78409 | .78113 | .77819 | .77528 | .77239 | .76953 |
| 102 | .80283 | .79983 | .79685 | .79390 | .79097 | .78807 | .78519 | .78234 | .77951 | .77671 |
| 103 | .80983 | .80690 | .80399 | .80111 | .79825 | .79541 | .79260 | .78981 | .78705 | .78430 |
| 104 | .81760 | .81475 | .81192 | .80912 | .80633 | .80357 | .80083 | .79810 | .79541 | .79273 |
| 105 | .82726 | .82451 | .82178 | .81907 | .81638 | .81371 | .81106 | .80843 | .80582 | .80322 |
| 106 | .84137 | .83879 | .83623 | .83368 | .83115 | .82863 | .82614 | .82366 | .82119 | .81874 |
| 107 | .86211 | .85981 | .85751 | .85523 | .85297 | .85071 | .84847 | .84624 | .84403 | .84182 |
| 108 | .89660 | .89481 | .89304 | .89127 | .88950 | .88775 | .88601 | .88427 | .88254 | .88081 |
| 109 | .95372 | .95290 | .95208 | .95126 | .95045 | .94964 | .94883 | .94803 | .94723 | .94643 |

Table S—Based on Life Table 80CNSMT Single Life Remainder Factors

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

| Age | Interest rate |
| --- | --- |
| 12.2% | 12.4% | 12.6% | 12.8% | 13.0% | 13.2% | 13.4% | 13.6% | 13.8% | 14.0% |
| 0 | .01683 | .01669 | .01655 | .01642 | .01630 | .01618 | .01607 | .01596 | .01586 | .01576 |
| 1 | .00559 | .00544 | .00531 | .00518 | .00506 | .00494 | .00484 | .00473 | .00464 | .00454 |
| 2 | .00528 | .00513 | .00499 | .00485 | .00473 | .00461 | .00449 | .00439 | .00428 | .00419 |
| 3 | .00524 | .00508 | .00493 | .00479 | .00465 | .00453 | .00441 | .00429 | .00419 | .00408 |
| 4 | .00536 | .00519 | .00503 | .00488 | .00473 | .00460 | .00447 | .00435 | .00423 | .00412 |
| 5 | .00558 | .00540 | .00523 | .00507 | .00492 | .00477 | .00464 | .00451 | .00439 | .00427 |
| 6 | .00588 | .00569 | .00550 | .00533 | .00517 | .00502 | .00487 | .00473 | .00460 | .00448 |
| 7 | .00624 | .00604 | .00584 | .00566 | .00549 | .00532 | .00517 | .00502 | .00488 | .00475 |
| 8 | .00668 | .00646 | .00626 | .00606 | .00588 | .00570 | .00554 | .00538 | .00523 | .00509 |
| 9 | .00722 | .00699 | .00677 | .00656 | .00636 | .00617 | .00600 | .00583 | .00567 | .00552 |
| 10 | .00785 | .00761 | .00737 | .00715 | .00694 | .00674 | .00655 | .00637 | .00620 | .00604 |
| 11 | .00861 | .00835 | .00810 | .00786 | .00764 | .00743 | .00723 | .00704 | .00686 | .00668 |
| 12 | .00946 | .00918 | .00891 | .00866 | .00843 | .00820 | .00799 | .00779 | .00760 | .00741 |
| 13 | .01035 | .01006 | .00978 | .00951 | .00927 | .00903 | .00880 | .00859 | .00839 | .00819 |
| 14 | .01122 | .01091 | .01061 | .01034 | .01007 | .00982 | .00958 | .00936 | .00914 | .00894 |
| 15 | .01203 | .01171 | .01140 | .01110 | .01082 | .01056 | .01031 | .01007 | .00985 | .00963 |
| 16 | .01279 | .01244 | .01211 | .01181 | .01151 | .01123 | .01097 | .01072 | .01048 | .01025 |
| 17 | .01347 | .01311 | .01276 | .01244 | .01213 | .01184 | .01156 | .01130 | .01104 | .01081 |
| 18 | .01411 | .01373 | .01336 | .01302 | .01270 | .01239 | .01210 | .01182 | .01155 | .01130 |
| 19 | .01474 | .01434 | .01396 | .01359 | .01325 | .01293 | .01262 | .01233 | .01205 | .01178 |
| 20 | .01537 | .01494 | .01454 | .01415 | .01379 | .01345 | .01313 | .01282 | .01252 | .01224 |
| 21 | .01598 | .01553 | .01510 | .01470 | .01432 | .01396 | .01361 | .01329 | .01298 | .01268 |
| 22 | .01660 | .01613 | .01568 | .01525 | .01485 | .01446 | .01410 | .01375 | .01343 | .01312 |
| 23 | .01725 | .01674 | .01627 | .01581 | .01539 | .01498 | .01460 | .01423 | .01388 | .01355 |
| 24 | .01796 | .01742 | .01692 | .01644 | .01599 | .01556 | .01515 | .01476 | .01439 | .01404 |
| 25 | .01876 | .01819 | .01765 | .01714 | .01666 | .01621 | .01577 | .01536 | .01497 | .01460 |
| 26 | .01967 | .01907 | .01850 | .01796 | .01745 | .01696 | .01650 | .01606 | .01565 | .01525 |
| 27 | .02072 | .02008 | .01948 | .01890 | .01836 | .01784 | .01735 | .01688 | .01644 | .01601 |
| 28 | .02190 | .02122 | .02057 | .01996 | .01938 | .01883 | .01831 | .01781 | .01734 | .01689 |
| 29 | .02322 | .02249 | .02181 | .02116 | .02054 | .01996 | .01940 | .01887 | .01836 | .01788 |
| 30 | .02469 | .02392 | .02319 | .02250 | .02184 | .02122 | .02062 | .02006 | .01952 | .01900 |
| 31 | .02634 | .02552 | .02475 | .02401 | .02331 | .02264 | .02201 | .02140 | .02083 | .02028 |
| 32 | .02816 | .02729 | .02647 | .02568 | .02494 | .02423 | .02355 | .02291 | .02229 | .02170 |
| 33 | .03018 | .02926 | .02838 | .02755 | .02675 | .02600 | .02528 | .02459 | .02393 | .02331 |
| 34 | .03239 | .03142 | .03048 | .02960 | .02875 | .02795 | .02718 | .02645 | .02575 | .02508 |
| 35 | .03482 | .03378 | .03279 | .03185 | .03095 | .03009 | .02928 | .02850 | .02775 | .02704 |
| 36 | .03743 | .03633 | .03528 | .03428 | .03333 | .03242 | .03155 | .03072 | .02992 | .02916 |
| 37 | .04026 | .03909 | .03798 | .03692 | .03591 | .03494 | .03401 | .03313 | .03228 | .03147 |
| 38 | .04330 | .04207 | .04089 | .03977 | .03869 | .03767 | .03668 | .03574 | .03484 | .03398 |
| 39 | .04658 | .04528 | .04403 | .04284 | .04170 | .04061 | .03957 | .03857 | .03762 | .03670 |
| 40 | .05011 | .04873 | .04741 | .04615 | .04495 | .04379 | .04269 | .04163 | .04061 | .03964 |
| 41 | .05389 | .05244 | .05104 | .04971 | .04844 | .04721 | .04604 | .04492 | .04384 | .04281 |
| 42 | .05791 | .05638 | .05491 | .05350 | .05216 | .05086 | .04962 | .04844 | .04729 | .04620 |
| 43 | .06219 | .06057 | .05902 | .05754 | .05612 | .05475 | .05344 | .05218 | .05098 | .04981 |
| 44 | .06673 | .06503 | .06340 | .06184 | .06034 | .05890 | .05752 | .05619 | .05491 | .05368 |
| 45 | .07157 | .06978 | .06806 | .06642 | .06484 | .06332 | .06186 | .06046 | .05911 | .05781 |
| 46 | .07669 | .07481 | .07301 | .07128 | .06962 | .06802 | .06649 | .06501 | .06358 | .06221 |
| 47 | .08212 | .08015 | .07826 | .07645 | .07470 | .07302 | .07140 | .06984 | .06834 | .06690 |
| 48 | .08784 | .08578 | .08380 | .08190 | .08006 | .07830 | .07660 | .07496 | .07338 | .07186 |
| 49 | .09384 | .09169 | .08961 | .08762 | .08570 | .08384 | .08206 | .08034 | .07868 | .07708 |
| 50 | .10013 | .09787 | .09570 | .09361 | .09160 | .08966 | .08779 | .08598 | .08424 | .08256 |
| 51 | .10671 | .10436 | .10209 | .09991 | .09780 | .09577 | .09381 | .09192 | .09009 | .08832 |
| 52 | .11365 | .11120 | .10883 | .10655 | .10435 | .10222 | .10017 | .09819 | .09628 | .09442 |
| 53 | .12095 | .11840 | .11593 | .11355 | .11126 | .10904 | .10689 | .10482 | .10282 | .10088 |
| 54 | .12860 | .12595 | .12338 | .12090 | .11851 | .11619 | .11396 | .11179 | .10970 | .10767 |
| 55 | .13663 | .13386 | .13120 | .12862 | .12613 | .12372 | .12138 | .11912 | .11694 | .11482 |
| 56 | .14503 | .14217 | .13940 | .13672 | .13413 | .13162 | .12919 | .12683 | .12456 | .12235 |
| 57 | .15385 | .15089 | .14801 | .14523 | .14254 | .13994 | .13741 | .13496 | .13259 | .13029 |
| 58 | .16311 | .16004 | .15706 | .15418 | .15139 | .14868 | .14606 | .14352 | .14105 | .13866 |
| 59 | .17279 | .16961 | .16654 | .16355 | .16066 | .15786 | .15514 | .15250 | .14994 | .14745 |
| 60 | .18286 | .17958 | .17640 | .17332 | .17033 | .16743 | .16462 | .16188 | .15922 | .15664 |
| 61 | .19330 | .18992 | .18665 | .18347 | .18038 | .17738 | .17447 | .17164 | .16889 | .16622 |
| 62 | .20409 | .20061 | .19724 | .19396 | .19078 | .18768 | .18467 | .18175 | .17891 | .17614 |
| 63 | .21522 | .21165 | .20818 | .20480 | .20152 | .19833 | .19523 | .19221 | .18928 | .18642 |
| 64 | .22672 | .22306 | .21949 | .21602 | .21265 | .20937 | .20617 | .20306 | .20003 | .19708 |
| 65 | .23867 | .23491 | .23125 | .22769 | .22423 | .22085 | .21757 | .21437 | .21125 | .20821 |
| 66 | .25112 | .24727 | .24353 | .23988 | .23632 | .23286 | .22948 | .22619 | .22299 | .21986 |
| 67 | .26409 | .26016 | .25633 | .25260 | .24896 | .24541 | .24195 | .23857 | .23528 | .23206 |
| 68 | .27760 | .27359 | .26968 | .26586 | .26214 | .25851 | .25497 | .25151 | .24814 | .24484 |
| 69 | .29157 | .28748 | .28350 | .27961 | .27581 | .27211 | .26849 | .26495 | .26150 | .25812 |
| 70 | .30596 | .30181 | .29775 | .29379 | .28992 | .28614 | .28245 | .27884 | .27532 | .27187 |
| 71 | .32069 | .31648 | .31236 | .30833 | .30440 | .30055 | .29679 | .29312 | .28952 | .28600 |
| 72 | .33578 | .33151 | .32733 | .32325 | .31925 | .31535 | .31152 | .30778 | .30412 | .30054 |
| 73 | .35123 | .34691 | .34269 | .33855 | .33450 | .33054 | .32666 | .32286 | .31914 | .31550 |
| 74 | .36715 | .36279 | .35852 | .35434 | .35024 | .34623 | .34230 | .33845 | .33468 | .33098 |
| 75 | .38360 | .37921 | .37491 | .37069 | .36656 | .36250 | .35853 | .35464 | .35082 | .34708 |
| 76 | .40064 | .39623 | .39190 | .38765 | .38349 | .37941 | .37540 | .37148 | .36762 | .36384 |
| 77 | .41823 | .41381 | .40947 | .40521 | .40103 | .39692 | .39290 | .38895 | .38507 | .38126 |
| 78 | .43632 | .43189 | .42755 | .42329 | .41910 | .41499 | .41095 | .40698 | .40309 | .39926 |
| 79 | .45473 | .45032 | .44599 | .44173 | .43755 | .43344 | .42940 | .42543 | .42153 | .41770 |
| 80 | .47333 | .46894 | .46463 | .46040 | .45623 | .45213 | .44811 | .44414 | .44025 | .43642 |
| 81 | .49191 | .48755 | .48328 | .47907 | .47493 | .47085 | .46684 | .46290 | .45902 | .45520 |
| 82 | .51034 | .50603 | .50179 | .49762 | .49351 | .48947 | .48549 | .48157 | .47772 | .47392 |
| 83 | .52852 | .52427 | .52008 | .51595 | .51189 | .50788 | .50394 | .50006 | .49623 | .49246 |
| 84 | .54648 | .54228 | .53815 | .53407 | .53006 | .52610 | .52221 | .51836 | .51458 | .51084 |
| 85 | .56426 | .56013 | .55606 | .55205 | .54810 | .54420 | .54035 | .53656 | .53282 | .52913 |
| 86 | .58169 | .57764 | .57364 | .56970 | .56581 | .56197 | .55818 | .55445 | .55076 | .54713 |
| 87 | .59850 | .59452 | .59060 | .58673 | .58291 | .57913 | .57541 | .57174 | .56811 | .56453 |
| 88 | .61476 | .61086 | .60702 | .60322 | .59947 | .59577 | .59212 | .58851 | .58494 | .58142 |
| 89 | .63078 | .62697 | .62321 | .61950 | .61583 | .61220 | .60862 | .60508 | .60159 | .59813 |
| 90 | .64674 | .64302 | .63935 | .63573 | .63215 | .62861 | .62511 | .62165 | .61823 | .61485 |
| 91 | .66238 | .65877 | .65520 | .65167 | .64819 | .64474 | .64133 | .63795 | .63462 | .63132 |
| 92 | .67730 | .67379 | .67032 | .66689 | .66350 | .66014 | .65682 | .65354 | .65029 | .64708 |
| 93 | .69130 | .68789 | .68452 | .68119 | .67789 | .67463 | .67140 | .66820 | .66504 | .66191 |
| 94 | .70421 | .70090 | .69762 | .69438 | .69118 | .68800 | .68486 | .68175 | .67867 | .67563 |
| 95 | .71594 | .71272 | .70954 | .70639 | .70326 | .70017 | .69712 | .69409 | .69109 | .68812 |
| 96 | .72638 | .72325 | .72014 | .71707 | .71403 | .71101 | .70803 | .70507 | .70215 | .69925 |
| 97 | .73590 | .73285 | .72982 | .72682 | .72385 | .72090 | .71799 | .71510 | .71224 | .70941 |
| 98 | .74448 | .74149 | .73853 | .73560 | .73269 | .72981 | .72696 | .72414 | .72134 | .71856 |
| 99 | .75240 | .74948 | .74658 | .74371 | .74086 | .73805 | .73525 | .73248 | .72974 | .72702 |
| 100 | .75974 | .75687 | .75403 | .75121 | .74842 | .74566 | .74292 | .74020 | .73751 | .73484 |
| 101 | .76669 | .76388 | .76109 | .75833 | .75559 | .75287 | .75018 | .74751 | .74486 | .74223 |
| 102 | .77393 | .77117 | .76844 | .76573 | .76304 | .76037 | .75773 | .75511 | .75251 | .74993 |
| 103 | .78158 | .77888 | .77620 | .77355 | .77091 | .76830 | .76571 | .76313 | .76058 | .75805 |
| 104 | .79007 | .78743 | .78482 | .78222 | .77964 | .77709 | .77455 | .77203 | .76953 | .76705 |
| 105 | .80065 | .79809 | .79556 | .79304 | .79054 | .78805 | .78559 | .78314 | .78071 | .77829 |
| 106 | .81631 | .81389 | .81149 | .80911 | .80674 | .80438 | .80204 | .79972 | .79741 | .79511 |
| 107 | .83963 | .83745 | .83529 | .83313 | .83099 | .82886 | .82674 | .82463 | .82254 | .82045 |
| 108 | .87910 | .87739 | .87569 | .87400 | .87232 | .87064 | .86897 | .86731 | .86566 | .86401 |
| 109 | .94563 | .94484 | .94405 | .94326 | .94248 | .94170 | .94092 | .94014 | .93937 | .93860 |

Table S—Based on Life Table 80CNSMT Single Life Remainder Factors

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

| Age × | 1( × ) | Age × | 1( × ) | Age × | 1( × ) |
| --- | --- | --- | --- | --- | --- |
| (1) | (2) | (1) | (2) | (1) | (2) |
| 0 | 100000 | 37 | 95492 | 74 | 59279 |
| 1 | 98740 | 38 | 95317 | 75 | 56799 |
| 2 | 98648 | 39 | 95129 | 76 | 54239 |
| 3 | 98584 | 40 | 94926 | 77 | 51599 |
| 4 | 98535 | 41 | 94706 | 78 | 48878 |
| 5 | 98495 | 42 | 94465 | 79 | 46071 |
| 6 | 98459 | 43 | 94201 | 80 | 43180 |
| 7 | 98426 | 44 | 93913 | 81 | 40208 |
| 8 | 98396 | 45 | 93599 | 82 | 37172 |
| 9 | 98370 | 46 | 93256 | 83 | 34095 |
| 10 | 98347 | 47 | 92882 | 84 | 31012 |
| 11 | 98328 | 48 | 92472 | 85 | 27960 |
| 12 | 98309 | 49 | 92021 | 86 | 24961 |
| 13 | 98285 | 50 | 91526 | 87 | 22038 |
| 14 | 98248 | 51 | 90986 | 88 | 19235 |
| 15 | 98196 | 52 | 90402 | 89 | 16598 |
| 16 | 98129 | 53 | 89771 | 90 | 14154 |
| 17 | 98047 | 54 | 89087 | 91 | 11908 |
| 18 | 97953 | 55 | 88348 | 92 | 9863 |
| 19 | 97851 | 56 | 87551 | 93 | 8032 |
| 20 | 97741 | 57 | 86695 | 94 | 6424 |
| 21 | 97623 | 58 | 85776 | 95 | 5043 |
| 22 | 97499 | 59 | 84789 | 96 | 3884 |
| 23 | 97370 | 60 | 83726 | 97 | 2939 |
| 24 | 97240 | 61 | 82581 | 98 | 2185 |
| 25 | 97110 | 62 | 81348 | 99 | 1598 |
| 26 | 96982 | 63 | 80024 | 100 | 1150 |
| 27 | 96856 | 64 | 78609 | 101 | 815 |
| 28 | 96730 | 65 | 77107 | 102 | 570 |
| 29 | 96604 | 66 | 75520 | 103 | 393 |
| 30 | 96477 | 67 | 73846 | 104 | 267 |
| 31 | 96350 | 68 | 72082 | 105 | 179 |
| 32 | 96220 | 69 | 70218 | 106 | 119 |
| 33 | 96088 | 70 | 68248 | 107 | 78 |
| 34 | 95951 | 71 | 66165 | 108 | 51 |
| 35 | 95808 | 72 | 63972 | 109 | 33 |
| 36 | 95655 | 73 | 61673 | 110 | 0 |

Table 80CNSMT—Applicable After April 30, 1989, and Before May 1, 1999

(f) *Valuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is after April 30,1999, and before May 1, 2009* —

(1) *In general.* Except as otherwise provided in § 20.2031-7(b) and § 20.7520-3(b) (pertaining to certain limitations on the use of prescribed tables), if the valuation date for the gross estate of the decedent is after April 30, 1999, and before May 1, 2009, the fair market value of annuities, life estates, terms of years, remainders, and reversionary interests is the present value of the interests determined by use of standard or special section 7520 actuarial factors and the valuation methodology described in § 20.2031-7(d). These factors are derived by using the appropriate section 7520 interest rate and, if applicable, the mortality component for the valuation date of the interest that is being valued. See §§ 20.7520-1 through 20.7520-4. See paragraph (f)(4) of this section for determination of the appropriate table for use in valuing these interests.

(2) *Transitional rule.*

(i) If a decedent dies after April 30, 1999, and if on May 1, 1999, the decedent was mentally incompetent so that the disposition of the decedent's property could not be changed, and the decedent dies without having regained competency to dispose of the decedent's property or dies within 90 days of the date on which the decedent first regains competency, the fair market value of annuities, life estates, terms for years, remainders, and reversions included in the gross estate of the decedent is their present value determined either under this section or under the corresponding section applicable at the time the decedent became mentally incompetent, at the option of the decedent's executor. For example, see paragraph (d) of this section.

(ii) If a decedent dies after April 30, 1999, and before July 1, 1999, the fair market value of annuities, life estates, remainders, and reversions based on one or more measuring lives included in the gross estate of the decedent is their present value determined under this section by use of the section 7520 interest rate for the month in which the valuation date occurs (see §§ 20.7520-1(b) and 20.7520-2(a)(2)) and the appropriate actuarial tables under either paragraph (e)(4) or paragraph (f)(4) of this section, at the option of the decedent's executor.

(iii) For purposes of paragraphs (f)(2)(i) and (f)(2)(ii) of this section, where the decedent's executor is given the option to use the appropriate actuarial tables under either paragraph (e)(4) or paragraph (f)(4) of this section, the 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) *Publications and actuarial computations by the Internal Revenue Service.* Many standard actuarial factors not included in paragraph (f)(4) of this section or in § 20.2031-7(d)(6) are included in Internal Revenue Service Publication 1457, “Actuarial Values, Book Aleph,” (7-99). Publication 1457 also includes examples that illustrate how to compute many special factors for more unusual situations. Publication 1457 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 from: CC:PA:LPD:PR (IRS Publication 1457), Room 5205, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. If a special factor is required in the case of an actual decedent, the Internal Revenue Service may furnish the factor to the executor upon a request for a ruling. The request for a ruling must be accompanied by a recitation of the facts including a statement of the date of birth for each measuring life, the date of the decedent's death, any other applicable dates, and a copy of the will, trust, or other relevant documents. A request for a ruling must comply with the instructions for requesting a ruling published periodically in the Internal Revenue Bulletin (see §§ 601.201 and 601.601(d)(2)(ii)(*b*)) and include payment of the required user fee.

(4) *Actuarial tables.* Except as provided in § 20.7520-3(b) (pertaining to certain limitations on the use of prescribed tables), Life Table 90CM and Table S (Single life remainder factors applicable where the valuation date is after April 30, 1999, and before May 1, 2009), contained in this paragraph (f)(4), and Table B, Table J, and Table K set forth in § 20.2031-7(d)(6) must be used in the application of the provisions of this section when the section 7520 interest rate component is between 4.2 and 14 percent. Table S and Table 90CM are as follows:

(4) *Actuarial Table S and Table 90CM where the valuation date is after April 30, 1999.* Except as provided in § 20.7520-2(b) (pertaining to certain limitations on the use of prescribed tables), for determination of the present value of an interest that is dependent on the termination of a life interest, Table 90CM and Table S, single life remainder factors applicable where the valuation date is after April 30, 1999, contained in this paragraph (d)(7) (or Table S and Table 80CNSMT contained in § 20.2031-7A(e)(4) for valuation dates after April 30, 1989, and before May 1, 1999) and Table J and Table K contained in paragraph (d)(6) of this section, must be used in the application of the provisions of this section when the section 7520 interest rate component is between 4.2 and 14 percent.

| Age | 4.2% | 4.4% | 4.6% | 4.8% | 5.0% | 5.2% | 5.4% | 5.6% | 5.8% | 6.0% |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 0 | .06752 | .06130 | .05586 | .05109 | .04691 | .04322 | .03998 | .03711 | .03458 | .03233 |
| 1 | .06137 | .05495 | .04932 | .04438 | .04003 | .03620 | .03283 | .02985 | .02721 | .02487 |
| 2 | .06325 | .05667 | .05088 | .04580 | .04132 | .03737 | .03388 | .03079 | .02806 | .02563 |
| 3 | .06545 | .05869 | .05275 | .04752 | .04291 | .03883 | .03523 | .03203 | .02920 | .02668 |
| 4 | .06784 | .06092 | .05482 | .04944 | .04469 | .04048 | .03676 | .03346 | .03052 | .02791 |
| 5 | .07040 | .06331 | .05705 | .05152 | .04662 | .04229 | .03845 | .03503 | .03199 | .02928 |
| 6 | .07310 | .06583 | .05941 | .05372 | .04869 | .04422 | .04025 | .03672 | .03357 | .03076 |
| 7 | .07594 | .06849 | .06191 | .05607 | .05089 | .04628 | .04219 | .03854 | .03528 | .03236 |
| 8 | .07891 | .07129 | .06453 | .05853 | .05321 | .04846 | .04424 | .04046 | .03709 | .03407 |
| 9 | .08203 | .07423 | .06731 | .06115 | .05567 | .05079 | .04643 | .04253 | .03904 | .03592 |
| 10 | .08532 | .07734 | .07024 | .06392 | .05829 | .05326 | .04877 | .04474 | .04114 | .03790 |
| 11 | .08875 | .08059 | .07331 | .06683 | .06104 | .05587 | .05124 | .04709 | .04336 | .04002 |
| 12 | .09233 | .08398 | .07653 | .06989 | .06394 | .05862 | .05385 | .04957 | .04572 | .04226 |
| 13 | .09601 | .08748 | .07985 | .07304 | .06693 | .06146 | .05655 | .05214 | .04816 | .04458 |
| 14 | .09974 | .09102 | .08322 | .07624 | .06997 | .06435 | .05929 | .05474 | .05064 | .04694 |
| 15 | .10350 | .09460 | .08661 | .07946 | .07303 | .06725 | .06204 | .05735 | .05312 | .04930 |
| 16 | .10728 | .09818 | .09001 | .08268 | .07608 | .07014 | .06479 | .05996 | .05559 | .05164 |
| 17 | .11108 | .10179 | .09344 | .08592 | .07916 | .07306 | .06755 | .06257 | .05807 | .05399 |
| 18 | .11494 | .10545 | .09691 | .08921 | .08227 | .07601 | .07034 | .06521 | .06057 | .05636 |
| 19 | .11889 | .10921 | .10047 | .09259 | .08548 | .07904 | .07322 | .06794 | .06315 | .05880 |
| 20 | .12298 | .11310 | .10417 | .09610 | .08881 | .08220 | .07622 | .07078 | .06584 | .06135 |
| 21 | .12722 | .11713 | .10801 | .09976 | .09228 | .08550 | .07935 | .07375 | .06866 | .06403 |
| 22 | .13159 | .12130 | .11199 | .10354 | .09588 | .08893 | .08260 | .07685 | .07160 | .06682 |
| 23 | .13613 | .12563 | .11612 | .10748 | .09964 | .09250 | .08601 | .08009 | .07468 | .06975 |
| 24 | .14084 | .13014 | .12043 | .11160 | .10357 | .09625 | .08958 | .08349 | .07793 | .07284 |
| 25 | .14574 | .13484 | .12493 | .11591 | .10768 | .10018 | .09334 | .08708 | .08135 | .07611 |
| 26 | .15084 | .13974 | .12963 | .12041 | .11199 | .10431 | .09728 | .09085 | .08496 | .07956 |
| 27 | .15615 | .14485 | .13454 | .12513 | .11652 | .10865 | .10144 | .09484 | .08878 | .08322 |
| 28 | .16166 | .15016 | .13965 | .13004 | .12124 | .11319 | .10580 | .09901 | .09279 | .08706 |
| 29 | .16737 | .15567 | .14497 | .13516 | .12617 | .11792 | .11035 | .10339 | .09699 | .09109 |
| 30 | .17328 | .16138 | .15048 | .14047 | .13129 | .12286 | .11510 | .10796 | .10138 | .09532 |
| 31 | .17938 | .16728 | .15618 | .14599 | .13661 | .12799 | .12004 | .11272 | .10597 | .09974 |
| 32 | .18568 | .17339 | .16210 | .15171 | .14214 | .13333 | .12520 | .11769 | .11076 | .10435 |
| 33 | .19220 | .17972 | .16824 | .15766 | .14790 | .13889 | .13058 | .12289 | .11578 | .10920 |
| 34 | .19894 | .18627 | .17460 | .16383 | .15388 | .14468 | .13618 | .12831 | .12102 | .11426 |
| 35 | .20592 | .19307 | .18121 | .17025 | .16011 | .15073 | .14204 | .13399 | .12652 | .11958 |
| 36 | .21312 | .20010 | .18805 | .17691 | .16658 | .15701 | .14814 | .13990 | .13225 | .12514 |
| 37 | .22057 | .20737 | .19514 | .18382 | .17331 | .16356 | .15450 | .14608 | .13825 | .13096 |
| 38 | .22827 | .21490 | .20251 | .19100 | .18031 | .17038 | .16113 | .15253 | .14452 | .13705 |
| 39 | .23623 | .22270 | .21013 | .19845 | .18759 | .17747 | .16805 | .15927 | .15108 | .14344 |
| 40 | .24446 | .23078 | .21805 | .20620 | .19516 | .18487 | .17527 | .16631 | .15795 | .15013 |
| 41 | .25298 | .23915 | .22626 | .21425 | .20305 | .19259 | .18282 | .17368 | .16514 | .15715 |
| 42 | .26178 | .24782 | .23478 | .22262 | .21125 | .20062 | .19069 | .18138 | .17267 | .16450 |
| 43 | .27087 | .25678 | .24360 | .23129 | .21977 | .20898 | .19888 | .18941 | .18053 | .17220 |
| 44 | .28025 | .26603 | .25273 | .24027 | .22860 | .21766 | .20740 | .19777 | .18873 | .18023 |
| 45 | .28987 | .27555 | .26212 | .24953 | .23772 | .22664 | .21622 | .20644 | .19724 | .18858 |
| 46 | .29976 | .28533 | .27179 | .25908 | .24714 | .23591 | .22536 | .21542 | .20606 | .19725 |
| 47 | .30987 | .29535 | .28171 | .26889 | .25682 | .24546 | .23476 | .22468 | .21518 | .20621 |
| 48 | .32023 | .30563 | .29190 | .27897 | .26678 | .25530 | .24447 | .23425 | .22460 | .21549 |
| 49 | .33082 | .31615 | .30234 | .28931 | .27702 | .26543 | .25447 | .24412 | .23434 | .22509 |
| 50 | .34166 | .32694 | .31306 | .29995 | .28756 | .27586 | .26479 | .25432 | .24441 | .23502 |
| 51 | .35274 | .33798 | .32404 | .31085 | .29838 | .28658 | .27541 | .26482 | .25479 | .24528 |
| 52 | .36402 | .34924 | .33525 | .32200 | .30946 | .29757 | .28630 | .27561 | .26547 | .25584 |
| 53 | .37550 | .36070 | .34668 | .33339 | .32078 | .30882 | .29746 | .28667 | .27643 | .26669 |
| 54 | .38717 | .37237 | .35833 | .34500 | .33234 | .32031 | .30888 | .29801 | .28766 | .27782 |
| 55 | .39903 | .38424 | .37019 | .35683 | .34413 | .33205 | .32056 | .30961 | .29918 | .28925 |
| 56 | .41108 | .39631 | .38227 | .36890 | .35617 | .34405 | .33250 | .32149 | .31099 | .30097 |
| 57 | .42330 | .40857 | .39455 | .38118 | .36844 | .35629 | .34469 | .33363 | .32306 | .31297 |
| 58 | .43566 | .42098 | .40699 | .39364 | .38089 | .36873 | .35710 | .34600 | .33538 | .32522 |
| 59 | .44811 | .43351 | .41956 | .40623 | .39350 | .38133 | .36968 | .35855 | .34789 | .33768 |
| 60 | .46066 | .44613 | .43224 | .41896 | .40624 | .39408 | .38243 | .37127 | .36058 | .35033 |
| 61 | .47330 | .45887 | .44505 | .43182 | .41914 | .40699 | .39535 | .38418 | .37347 | .36318 |
| 62 | .48608 | .47175 | .45802 | .44485 | .43223 | .42011 | .40848 | .39732 | .38660 | .37629 |
| 63 | .49898 | .48478 | .47115 | .45807 | .44550 | .43343 | .42184 | .41069 | .39997 | .38966 |
| 64 | .51200 | .49793 | .48442 | .47143 | .45895 | .44694 | .43539 | .42427 | .41357 | .40326 |
| 65 | .52512 | .51121 | .49782 | .48495 | .47255 | .46062 | .44912 | .43805 | .42738 | .41709 |
| 66 | .53835 | .52461 | .51137 | .49862 | .48634 | .47449 | .46307 | .45206 | .44143 | .43118 |
| 67 | .55174 | .53818 | .52511 | .51250 | .50034 | .48860 | .47727 | .46633 | .45576 | .44556 |
| 68 | .56524 | .55188 | .53899 | .52654 | .51452 | .50291 | .49168 | .48083 | .47034 | .46020 |
| 69 | .57882 | .56568 | .55299 | .54071 | .52885 | .51737 | .50627 | .49552 | .48513 | .47506 |
| 70 | .59242 | .57951 | .56703 | .55495 | .54325 | .53193 | .52096 | .51034 | .50004 | .49007 |
| 71 | .60598 | .59332 | .58106 | .56918 | .55767 | .54651 | .53569 | .52520 | .51503 | .50516 |
| 72 | .61948 | .60707 | .59504 | .58338 | .57206 | .56108 | .55043 | .54009 | .53004 | .52029 |
| 73 | .63287 | .62073 | .60895 | .59751 | .58640 | .57561 | .56513 | .55495 | .54505 | .53543 |
| 74 | .64621 | .63435 | .62282 | .61162 | .60073 | .59015 | .57985 | .56984 | .56009 | .55061 |
| 75 | .65953 | .64796 | .63671 | .62575 | .61510 | .60473 | .59463 | .58480 | .57523 | .56591 |
| 76 | .67287 | .66160 | .65063 | .63995 | .62954 | .61940 | .60952 | .59989 | .59050 | .58135 |
| 77 | .68622 | .67526 | .66459 | .65419 | .64404 | .63415 | .62450 | .61509 | .60590 | .59694 |
| 78 | .69954 | .68892 | .67856 | .66845 | .65858 | .64895 | .63955 | .63036 | .62140 | .61264 |
| 79 | .71278 | .70250 | .69246 | .68265 | .67308 | .66372 | .65457 | .64563 | .63690 | .62836 |
| 80 | .72581 | .71588 | .70618 | .69668 | .68740 | .67833 | .66945 | .66077 | .65227 | .64396 |
| 81 | .73857 | .72899 | .71962 | .71045 | .70147 | .69268 | .68408 | .67566 | .66741 | .65933 |
| 82 | .75101 | .74178 | .73274 | .72389 | .71522 | .70672 | .69840 | .69024 | .68225 | .67441 |
| 83 | .76311 | .75423 | .74553 | .73700 | .72864 | .72044 | .71240 | .70451 | .69678 | .68919 |
| 84 | .77497 | .76645 | .75809 | .74988 | .74183 | .73393 | .72618 | .71857 | .71110 | .70377 |
| 85 | .78665 | .77848 | .77047 | .76260 | .75487 | .74728 | .73982 | .73250 | .72530 | .71823 |
| 86 | .79805 | .79025 | .78258 | .77504 | .76764 | .76036 | .75320 | .74617 | .73925 | .73245 |
| 87 | .80904 | .80159 | .79427 | .78706 | .77998 | .77301 | .76615 | .75940 | .75277 | .74624 |
| 88 | .81962 | .81251 | .80552 | .79865 | .79188 | .78521 | .77865 | .77220 | .76584 | .75958 |
| 89 | .82978 | .82302 | .81636 | .80980 | .80335 | .79699 | .79072 | .78455 | .77847 | .77248 |
| 90 | .83952 | .83309 | .82676 | .82052 | .81437 | .80831 | .80234 | .79645 | .79064 | .78492 |
| 91 | .84870 | .84260 | .83658 | .83064 | .82479 | .81902 | .81332 | .80771 | .80217 | .79671 |
| 92 | .85716 | .85136 | .84563 | .83998 | .83441 | .82891 | .82348 | .81812 | .81283 | .80761 |
| 93 | .86494 | .85942 | .85396 | .84858 | .84326 | .83801 | .83283 | .82771 | .82266 | .81767 |
| 94 | .87216 | .86690 | .86170 | .85657 | .85149 | .84648 | .84153 | .83664 | .83181 | .82704 |
| 95 | .87898 | .87397 | .86902 | .86412 | .85928 | .85450 | .84977 | .84510 | .84049 | .83592 |
| 96 | .88537 | .88060 | .87587 | .87121 | .86659 | .86203 | .85751 | .85305 | .84864 | .84427 |
| 97 | .89127 | .88672 | .88221 | .87775 | .87335 | .86898 | .86467 | .86040 | .85618 | .85200 |
| 98 | .89680 | .89245 | .88815 | .88389 | .87968 | .87551 | .87138 | .86730 | .86326 | .85926 |
| 99 | .90217 | .89803 | .89393 | .88987 | .88585 | .88187 | .87793 | .87402 | .87016 | .86633 |
| 100 | .90738 | .90344 | .89953 | .89567 | .89183 | .88804 | .88428 | .88056 | .87687 | .87322 |
| 101 | .91250 | .90876 | .90504 | .90137 | .89772 | .89412 | .89054 | .88699 | .88348 | .88000 |
| 102 | .91751 | .91396 | .91045 | .90696 | .90350 | .90007 | .89668 | .89331 | .88997 | .88666 |
| 103 | .92247 | .91912 | .91579 | .91249 | .90922 | .90598 | .90276 | .89957 | .89640 | .89326 |
| 104 | .92775 | .92460 | .92148 | .91839 | .91532 | .91227 | .90924 | .90624 | .90326 | .90031 |
| 105 | .93290 | .92996 | .92704 | .92415 | .92127 | .91841 | .91558 | .91276 | .90997 | .90719 |
| 106 | .93948 | .93680 | .93415 | .93151 | .92889 | .92628 | .92370 | .92113 | .91857 | .91604 |
| 107 | .94739 | .94504 | .94271 | .94039 | .93808 | .93579 | .93351 | .93124 | .92899 | .92675 |
| 108 | .95950 | .95767 | .95585 | .95404 | .95224 | .95045 | .94867 | .94689 | .94512 | .94336 |
| 109 | .97985 | .97893 | .97801 | .97710 | .97619 | .97529 | .97438 | .97348 | .97259 | .97170 |

Table S—Based on Life on Life Table 90CM Single Life Remainder Factors, Applicable After April 30, 1999, and Before May 1, 2009

[Interest rate]

| Age | 6.2% | 6.4% | 6.6% | 6.8% | 7.0% | 7.2% | 7.4% | 7.6% | 7.8% | 8.0% |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 0 | .03034 | .02857 | .02700 | .02559 | .02433 | .02321 | .02220 | .02129 | .02047 | .01973 |
| 1 | .02279 | .02094 | .01929 | .01782 | .01650 | .01533 | .01427 | .01331 | .01246 | .01168 |
| 2 | .02347 | .02155 | .01983 | .01829 | .01692 | .01569 | .01458 | .01358 | .01268 | .01187 |
| 3 | .02444 | .02243 | .02065 | .01905 | .01761 | .01632 | .01516 | .01412 | .01317 | .01232 |
| 4 | .02558 | .02349 | .02163 | .01996 | .01846 | .01712 | .01590 | .01481 | .01382 | .01292 |
| 5 | .02686 | .02469 | .02275 | .02101 | .01945 | .01804 | .01677 | .01562 | .01458 | .01364 |
| 6 | .02825 | .02600 | .02398 | .02217 | .02053 | .01906 | .01773 | .01653 | .01544 | .01445 |
| 7 | .02976 | .02742 | .02532 | .02343 | .02172 | .02019 | .01880 | .01754 | .01640 | .01536 |
| 8 | .03137 | .02894 | .02675 | .02479 | .02301 | .02140 | .01995 | .01864 | .01744 | .01635 |
| 9 | .03311 | .03059 | .02832 | .02627 | .02442 | .02274 | .02122 | .01985 | .01859 | .01745 |
| 10 | .03499 | .03237 | .03001 | .02788 | .02595 | .02420 | .02262 | .02118 | .01987 | .01867 |
| 11 | .03700 | .03428 | .03183 | .02961 | .02760 | .02578 | .02413 | .02262 | .02125 | .02000 |
| 12 | .03913 | .03632 | .03377 | .03146 | .02937 | .02748 | .02575 | .02418 | .02275 | .02144 |
| 13 | .04135 | .03843 | .03579 | .03339 | .03122 | .02924 | .02744 | .02580 | .02431 | .02294 |
| 14 | .04359 | .04057 | .03783 | .03534 | .03308 | .03102 | .02915 | .02744 | .02587 | .02444 |
| 15 | .04584 | .04270 | .03986 | .03728 | .03493 | .03279 | .03083 | .02905 | .02742 | .02593 |
| 16 | .04806 | .04482 | .04187 | .03919 | .03674 | .03452 | .03248 | .03063 | .02892 | .02736 |
| 17 | .05029 | .04692 | .04387 | .04108 | .03855 | .03623 | .03411 | .03218 | .03040 | .02877 |
| 18 | .05253 | .04905 | .04588 | .04299 | .04036 | .03795 | .03574 | .03373 | .03187 | .03017 |
| 19 | .05484 | .05124 | .04796 | .04496 | .04222 | .03972 | .03742 | .03532 | .03339 | .03161 |
| 20 | .05726 | .05354 | .05013 | .04702 | .04418 | .04158 | .03919 | .03700 | .03498 | .03313 |
| 21 | .05980 | .05595 | .05242 | .04920 | .04625 | .04354 | .04105 | .03877 | .03667 | .03473 |
| 22 | .06246 | .05847 | .05482 | .05147 | .04841 | .04559 | .04301 | .04063 | .03844 | .03642 |
| 23 | .06524 | .06112 | .05734 | .05387 | .05069 | .04777 | .04508 | .04260 | .04032 | .03821 |
| 24 | .06819 | .06392 | .06001 | .05642 | .05312 | .05008 | .04728 | .04470 | .04232 | .04012 |
| 25 | .07131 | .06690 | .06285 | .05913 | .05570 | .05255 | .04964 | .04695 | .04447 | .04218 |
| 26 | .07460 | .07005 | .06586 | .06200 | .05845 | .05518 | .05215 | .04936 | .04677 | .04438 |
| 27 | .07810 | .07340 | .06907 | .06508 | .06140 | .05800 | .05485 | .05195 | .04925 | .04676 |
| 28 | .08179 | .07693 | .07246 | .06833 | .06451 | .06098 | .05772 | .05469 | .05189 | .04929 |
| 29 | .08566 | .08065 | .07603 | .07176 | .06780 | .06414 | .06075 | .05761 | .05469 | .05198 |
| 30 | .08973 | .08456 | .07978 | .07536 | .07127 | .06748 | .06396 | .06069 | .05766 | .05483 |
| 31 | .09398 | .08865 | .08372 | .07915 | .07491 | .07098 | .06733 | .06394 | .06078 | .05785 |
| 32 | .09843 | .09294 | .08785 | .08313 | .07875 | .07468 | .07089 | .06737 | .06409 | .06103 |
| 33 | .10310 | .09745 | .09220 | .08732 | .08279 | .07858 | .07466 | .07100 | .06759 | .06441 |
| 34 | .10799 | .10217 | .09676 | .09173 | .08705 | .08269 | .07862 | .07483 | .07129 | .06798 |
| 35 | .11314 | .10715 | .10157 | .09638 | .09155 | .08704 | .08283 | .07890 | .07522 | .07179 |
| 36 | .11852 | .11236 | .10662 | .10127 | .09628 | .09162 | .08726 | .08319 | .07938 | .07581 |
| 37 | .12416 | .11783 | .11193 | .10641 | .10126 | .09645 | .09194 | .08772 | .08377 | .08006 |
| 38 | .13009 | .12359 | .11751 | .11183 | .10652 | .10155 | .09689 | .09253 | .08843 | .08459 |
| 39 | .13629 | .12962 | .12338 | .11753 | .11206 | .10693 | .10212 | .09761 | .09337 | .08938 |
| 40 | .14281 | .13597 | .12955 | .12355 | .11791 | .11262 | .10766 | .10299 | .09860 | .09447 |
| 41 | .14966 | .14264 | .13606 | .12989 | .12409 | .11864 | .11352 | .10870 | .10417 | .09989 |
| 42 | .15685 | .14966 | .14291 | .13657 | .13061 | .12500 | .11972 | .11475 | .11006 | .10564 |
| 43 | .16437 | .15702 | .15010 | .14360 | .13747 | .13171 | .12627 | .12115 | .11631 | .11174 |
| 44 | .17224 | .16472 | .15764 | .15098 | .14469 | .13876 | .13317 | .12789 | .12290 | .11819 |
| 45 | .18042 | .17274 | .16550 | .15867 | .15223 | .14615 | .14040 | .13496 | .12982 | .12496 |
| 46 | .18893 | .18110 | .17370 | .16671 | .16011 | .15387 | .14796 | .14238 | .13708 | .13207 |
| 47 | .19775 | .18975 | .18220 | .17505 | .16830 | .16190 | .15584 | .15010 | .14466 | .13950 |
| 48 | .20688 | .19873 | .19102 | .18373 | .17682 | .17027 | .16406 | .15817 | .15258 | .14727 |
| 49 | .21633 | .20804 | .20018 | .19274 | .18568 | .17898 | .17262 | .16658 | .16084 | .15539 |
| 50 | .22612 | .21769 | .20969 | .20210 | .19490 | .18805 | .18155 | .17536 | .16948 | .16388 |
| 51 | .23625 | .22769 | .21955 | .21182 | .20448 | .19749 | .19084 | .18452 | .17849 | .17275 |
| 52 | .24669 | .23799 | .22973 | .22186 | .21438 | .20726 | .20047 | .19400 | .18784 | .18196 |
| 53 | .25742 | .24861 | .24022 | .23222 | .22461 | .21735 | .21043 | .20383 | .19753 | .19151 |
| 54 | .26845 | .25952 | .25101 | .24290 | .23516 | .22777 | .22072 | .21399 | .20756 | .20140 |
| 55 | .27978 | .27074 | .26212 | .25389 | .24604 | .23853 | .23136 | .22450 | .21793 | .21166 |
| 56 | .29140 | .28227 | .27355 | .26522 | .25725 | .24963 | .24233 | .23535 | .22867 | .22227 |
| 57 | .30333 | .29411 | .28529 | .27686 | .26879 | .26106 | .25365 | .24656 | .23976 | .23324 |
| 58 | .31551 | .30621 | .29731 | .28878 | .28061 | .27278 | .26528 | .25807 | .25116 | .24453 |
| 59 | .32790 | .31854 | .30956 | .30095 | .29269 | .28477 | .27716 | .26986 | .26284 | .25610 |
| 60 | .34050 | .33107 | .32202 | .31334 | .30500 | .29699 | .28929 | .28190 | .27478 | .26794 |
| 61 | .35331 | .34384 | .33473 | .32598 | .31757 | .30948 | .30170 | .29422 | .28701 | .28007 |
| 62 | .36639 | .35688 | .34772 | .33892 | .33044 | .32229 | .31443 | .30687 | .29958 | .29255 |
| 63 | .37974 | .37020 | .36101 | .35216 | .34363 | .33542 | .32750 | .31986 | .31250 | .30539 |
| 64 | .39334 | .38378 | .37456 | .36568 | .35711 | .34884 | .34087 | .33317 | .32574 | .31857 |
| 65 | .40718 | .39761 | .38838 | .37947 | .37087 | .36257 | .35455 | .34681 | .33932 | .33208 |
| 66 | .42128 | .41172 | .40249 | .39357 | .38496 | .37663 | .36858 | .36079 | .35326 | .34597 |
| 67 | .43569 | .42616 | .41694 | .40803 | .39941 | .39107 | .38299 | .37518 | .36761 | .36028 |
| 68 | .45038 | .44089 | .43170 | .42281 | .41419 | .40585 | .39777 | .38994 | .38235 | .37499 |
| 69 | .46531 | .45587 | .44672 | .43786 | .42927 | .42094 | .41286 | .40503 | .39743 | .39006 |
| 70 | .48040 | .47103 | .46194 | .45312 | .44456 | .43626 | .42820 | .42038 | .41278 | .40540 |
| 71 | .49558 | .48629 | .47727 | .46851 | .46000 | .45174 | .44371 | .43591 | .42832 | .42095 |
| 72 | .51082 | .50162 | .49268 | .48399 | .47554 | .46733 | .45934 | .45157 | .44401 | .43666 |
| 73 | .52607 | .51697 | .50813 | .49952 | .49114 | .48299 | .47506 | .46733 | .45981 | .45249 |
| 74 | .54139 | .53241 | .52367 | .51515 | .50686 | .49879 | .49092 | .48325 | .47578 | .46849 |
| 75 | .55683 | .54798 | .53936 | .53095 | .52276 | .51477 | .50698 | .49938 | .49197 | .48474 |
| 76 | .57243 | .56373 | .55524 | .54696 | .53888 | .53100 | .52330 | .51579 | .50846 | .50130 |
| 77 | .58819 | .57965 | .57132 | .56318 | .55523 | .54747 | .53988 | .53247 | .52523 | .51815 |
| 78 | .60408 | .59572 | .58755 | .57957 | .57177 | .56414 | .55668 | .54939 | .54225 | .53527 |
| 79 | .62001 | .61184 | .60385 | .59604 | .58840 | .58092 | .57360 | .56644 | .55943 | .55256 |
| 80 | .63582 | .62786 | .62007 | .61244 | .60497 | .59765 | .59048 | .58347 | .57659 | .56985 |
| 81 | .65142 | .64367 | .63608 | .62864 | .62135 | .61421 | .60721 | .60034 | .59361 | .58701 |
| 82 | .66673 | .65920 | .65182 | .64458 | .63748 | .63052 | .62368 | .61698 | .61041 | .60395 |
| 83 | .68175 | .67444 | .66728 | .66024 | .65334 | .64656 | .63991 | .63338 | .62696 | .62066 |
| 84 | .69657 | .68950 | .68256 | .67574 | .66904 | .66246 | .65599 | .64964 | .64340 | .63727 |
| 85 | .71128 | .70446 | .69775 | .69116 | .68467 | .67830 | .67204 | .66587 | .65982 | .65386 |
| 86 | .72576 | .71919 | .71272 | .70636 | .70010 | .69394 | .68789 | .68193 | .67606 | .67029 |
| 87 | .73981 | .73349 | .72726 | .72114 | .71511 | .70917 | .70333 | .69757 | .69190 | .68632 |
| 88 | .75342 | .74735 | .74137 | .73548 | .72968 | .72396 | .71833 | .71279 | .70732 | .70194 |
| 89 | .76658 | .76076 | .75503 | .74938 | .74381 | .73832 | .73290 | .72757 | .72231 | .71712 |
| 90 | .77928 | .77371 | .76823 | .76281 | .75748 | .75221 | .74702 | .74190 | .73684 | .73186 |
| 91 | .79131 | .78600 | .78075 | .77557 | .77046 | .76542 | .76044 | .75553 | .75068 | .74589 |
| 92 | .80246 | .79737 | .79235 | .78740 | .78250 | .77767 | .77290 | .76818 | .76353 | .75893 |
| 93 | .81274 | .80788 | .80307 | .79832 | .79363 | .78899 | .78441 | .77989 | .77542 | .77100 |
| 94 | .82232 | .81766 | .81306 | .80850 | .80401 | .79956 | .79517 | .79082 | .78653 | .78228 |
| 95 | .83141 | .82695 | .82254 | .81818 | .81387 | .80961 | .80539 | .80122 | .79710 | .79302 |
| 96 | .83996 | .83569 | .83147 | .82729 | .82316 | .81907 | .81503 | .81103 | .80707 | .80315 |
| 97 | .84787 | .84378 | .83973 | .83573 | .83176 | .82784 | .82396 | .82012 | .81632 | .81255 |
| 98 | .85530 | .85138 | .84750 | .84366 | .83985 | .83609 | .83236 | .82867 | .82502 | .82140 |
| 99 | .86255 | .85880 | .85508 | .85140 | .84776 | .84415 | .84057 | .83703 | .83353 | .83005 |
| 100 | .86960 | .86601 | .86246 | .85894 | .85546 | .85200 | .84858 | .84519 | .84183 | .83849 |
| 101 | .87655 | .87313 | .86974 | .86638 | .86305 | .85975 | .85648 | .85324 | .85003 | .84684 |
| 102 | .88338 | .88012 | .87689 | .87369 | .87052 | .86738 | .86426 | .86116 | .85809 | .85505 |
| 103 | .89015 | .88706 | .88399 | .88095 | .87793 | .87494 | .87197 | .86903 | .86611 | .86321 |
| 104 | .89737 | .89446 | .89157 | .88871 | .88586 | .88304 | .88024 | .87745 | .87469 | .87195 |
| 105 | .90443 | .90170 | .89898 | .89628 | .89360 | .89094 | .88830 | .88568 | .88307 | .88049 |
| 106 | .91351 | .91101 | .90852 | .90605 | .90359 | .90115 | .89873 | .89632 | .89392 | .89154 |
| 107 | .92452 | .92230 | .92010 | .91791 | .91573 | .91356 | .91141 | .90927 | .90714 | .90502 |
| 108 | .94161 | .93987 | .93814 | .93641 | .93469 | .93298 | .93128 | .92958 | .92790 | .92622 |
| 109 | .97081 | .96992 | .96904 | .96816 | .96729 | .96642 | .96555 | .96468 | .96382 | .96296 |

| Age | 8.2% | 8.4% | 8.6% | 8.8% | 9.0% | 9.2% | 9.4% | 9.6% | 9.8% | 10.0% |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 0 | .01906 | .01845 | .01790 | .01740 | .01694 | .01652 | .01613 | .01578 | .01546 | .01516 |
| 1 | .01098 | .01034 | .00977 | .00924 | .00876 | .00833 | .00793 | .00756 | .00722 | .00691 |
| 2 | .01113 | .01046 | .00986 | .00930 | .00880 | .00834 | .00791 | .00753 | .00717 | .00684 |
| 3 | .01155 | .01084 | .01020 | .00962 | .00909 | .00860 | .00816 | .00775 | .00737 | .00702 |
| 4 | .01211 | .01137 | .01069 | .01008 | .00952 | .00900 | .00853 | .00810 | .00770 | .00733 |
| 5 | .01279 | .01201 | .01130 | .01065 | .01006 | .00952 | .00902 | .00856 | .00814 | .00775 |
| 6 | .01356 | .01274 | .01199 | .01131 | .01068 | .01011 | .00959 | .00910 | .00865 | .00824 |
| 7 | .01442 | .01356 | .01277 | .01205 | .01140 | .01079 | .01023 | .00972 | .00925 | .00881 |
| 8 | .01536 | .01446 | .01363 | .01287 | .01218 | .01154 | .01096 | .01041 | .00991 | .00945 |
| 9 | .01641 | .01546 | .01460 | .01380 | .01307 | .01240 | .01178 | .01120 | .01068 | .01019 |
| 10 | .01758 | .01659 | .01567 | .01484 | .01407 | .01336 | .01270 | .01210 | .01154 | .01103 |
| 11 | .01886 | .01781 | .01686 | .01598 | .01517 | .01442 | .01373 | .01310 | .01251 | .01196 |
| 12 | .02024 | .01915 | .01814 | .01721 | .01636 | .01558 | .01485 | .01419 | .01357 | .01299 |
| 13 | .02168 | .02054 | .01948 | .01851 | .01762 | .01679 | .01603 | .01533 | .01467 | .01407 |
| 14 | .02313 | .02193 | .02083 | .01981 | .01887 | .01801 | .01721 | .01646 | .01578 | .01514 |
| 15 | .02456 | .02330 | .02214 | .02107 | .02009 | .01918 | .01834 | .01756 | .01684 | .01617 |
| 16 | .02593 | .02462 | .02340 | .02229 | .02126 | .02030 | .01942 | .01860 | .01785 | .01714 |
| 17 | .02728 | .02590 | .02463 | .02346 | .02238 | .02138 | .02046 | .01960 | .01880 | .01806 |
| 18 | .02861 | .02717 | .02584 | .02462 | .02348 | .02243 | .02146 | .02056 | .01972 | .01894 |
| 19 | .02998 | .02847 | .02708 | .02580 | .02461 | .02351 | .02249 | .02154 | .02066 | .01984 |
| 20 | .03142 | .02984 | .02839 | .02704 | .02580 | .02465 | .02357 | .02258 | .02165 | .02079 |
| 21 | .03295 | .03130 | .02978 | .02837 | .02706 | .02585 | .02473 | .02368 | .02271 | .02180 |
| 22 | .03455 | .03283 | .03124 | .02976 | .02839 | .02712 | .02594 | .02484 | .02382 | .02286 |
| 23 | .03626 | .03446 | .03279 | .03124 | .02981 | .02847 | .02723 | .02608 | .02500 | .02400 |
| 24 | .03809 | .03620 | .03446 | .03283 | .03133 | .02993 | .02863 | .02741 | .02628 | .02522 |
| 25 | .04005 | .03808 | .03625 | .03456 | .03298 | .03151 | .03014 | .02887 | .02768 | .02656 |
| 26 | .04216 | .04010 | .03819 | .03641 | .03476 | .03322 | .03178 | .03044 | .02919 | .02802 |
| 27 | .04444 | .04229 | .04029 | .03843 | .03670 | .03508 | .03357 | .03217 | .03085 | .02962 |
| 28 | .04687 | .04463 | .04254 | .04059 | .03877 | .03708 | .03550 | .03402 | .03263 | .03133 |
| 29 | .04946 | .04712 | .04493 | .04289 | .04099 | .03922 | .03756 | .03600 | .03455 | .03318 |
| 30 | .05221 | .04976 | .04748 | .04534 | .04335 | .04149 | .03975 | .03812 | .03659 | .03515 |
| 31 | .05511 | .05255 | .05017 | .04794 | .04585 | .04390 | .04208 | .04037 | .03876 | .03725 |
| 32 | .05818 | .05551 | .05302 | .05069 | .04851 | .04647 | .04455 | .04276 | .04107 | .03948 |
| 33 | .06144 | .05866 | .05606 | .05363 | .05135 | .04921 | .04720 | .04532 | .04355 | .04188 |
| 34 | .06489 | .06200 | .05928 | .05674 | .05436 | .05212 | .05002 | .04805 | .04619 | .04444 |
| 35 | .06857 | .06555 | .06273 | .06007 | .05758 | .05524 | .05304 | .05097 | .04902 | .04718 |
| 36 | .07246 | .06932 | .06638 | .06361 | .06101 | .05856 | .05626 | .05409 | .05205 | .05012 |
| 37 | .07659 | .07332 | .07025 | .06737 | .06466 | .06210 | .05969 | .05742 | .05528 | .05325 |
| 38 | .08098 | .07758 | .07439 | .07138 | .06855 | .06588 | .06336 | .06099 | .05874 | .05662 |
| 39 | .08563 | .08210 | .07878 | .07565 | .07270 | .06992 | .06729 | .06480 | .06245 | .06023 |
| 40 | .09059 | .08692 | .08347 | .08021 | .07714 | .07423 | .07149 | .06889 | .06643 | .06411 |
| 41 | .09586 | .09206 | .08848 | .08509 | .08189 | .07886 | .07600 | .07329 | .07072 | .06828 |
| 42 | .10147 | .09753 | .09381 | .09029 | .08696 | .08381 | .08083 | .07800 | .07531 | .07277 |
| 43 | .10742 | .10334 | .09948 | .09583 | .09237 | .08909 | .08598 | .08304 | .08024 | .07758 |
| 44 | .11373 | .10950 | .10551 | .10172 | .09813 | .09472 | .09148 | .08841 | .08549 | .08272 |
| 45 | .12035 | .11599 | .11185 | .10792 | .10420 | .10066 | .09730 | .09410 | .09106 | .08817 |
| 46 | .12732 | .12281 | .11853 | .11447 | .11061 | .10694 | .10345 | .10013 | .09696 | .09395 |
| 47 | .13460 | .12995 | .12553 | .12133 | .11733 | .11353 | .10991 | .10646 | .10317 | .10004 |
| 48 | .14223 | .13743 | .13287 | .12853 | .12439 | .12046 | .11671 | .11313 | .10972 | .10646 |
| 49 | .15020 | .14526 | .14056 | .13608 | .13181 | .12774 | .12385 | .12015 | .11661 | .11322 |
| 50 | .15855 | .15347 | .14862 | .14401 | .13960 | .13540 | .13138 | .12754 | .12388 | .12037 |
| 51 | .16727 | .16205 | .15707 | .15232 | .14777 | .14344 | .13929 | .13532 | .13153 | .12789 |
| 52 | .17634 | .17098 | .16587 | .16097 | .15630 | .15183 | .14755 | .14345 | .13953 | .13577 |
| 53 | .18576 | .18027 | .17501 | .16999 | .16518 | .16057 | .15616 | .15194 | .14789 | .14400 |
| 54 | .19552 | .18990 | .18451 | .17935 | .17441 | .16968 | .16514 | .16078 | .15661 | .15260 |
| 55 | .20564 | .19989 | .19437 | .18908 | .18402 | .17915 | .17449 | .17001 | .16571 | .16157 |
| 56 | .21613 | .21025 | .20461 | .19919 | .19400 | .18901 | .18422 | .17962 | .17519 | .17093 |
| 57 | .22698 | .22098 | .21522 | .20968 | .20436 | .19925 | .19434 | .18961 | .18507 | .18069 |
| 58 | .23816 | .23204 | .22616 | .22051 | .21507 | .20984 | .20481 | .19996 | .19530 | .19080 |
| 59 | .24962 | .24339 | .23740 | .23163 | .22608 | .22073 | .21558 | .21062 | .20584 | .20123 |
| 60 | .26136 | .25502 | .24892 | .24304 | .23738 | .23192 | .22666 | .22158 | .21669 | .21196 |
| 61 | .27339 | .26695 | .26075 | .25477 | .24900 | .24343 | .23806 | .23288 | .22787 | .22304 |
| 62 | .28578 | .27925 | .27295 | .26687 | .26100 | .25533 | .24985 | .24456 | .23945 | .23451 |
| 63 | .29854 | .29192 | .28553 | .27935 | .27339 | .26762 | .26205 | .25666 | .25145 | .24641 |
| 64 | .31164 | .30494 | .29846 | .29221 | .28615 | .28030 | .27463 | .26915 | .26384 | .25870 |
| 65 | .32508 | .31831 | .31177 | .30543 | .29930 | .29336 | .28761 | .28203 | .27663 | .27140 |
| 66 | .33891 | .33208 | .32547 | .31906 | .31285 | .30684 | .30101 | .29536 | .28987 | .28456 |
| 67 | .35318 | .34630 | .33963 | .33316 | .32689 | .32081 | .31491 | .30918 | .30363 | .29823 |
| 68 | .36785 | .36093 | .35422 | .34770 | .34138 | .33524 | .32928 | .32349 | .31787 | .31240 |
| 69 | .38290 | .37595 | .36920 | .36265 | .35628 | .35009 | .34408 | .33824 | .33256 | .32703 |
| 70 | .39823 | .39127 | .38450 | .37791 | .37151 | .36529 | .35924 | .35335 | .34762 | .34204 |
| 71 | .41378 | .40681 | .40003 | .39343 | .38701 | .38076 | .37467 | .36875 | .36298 | .35736 |
| 72 | .42950 | .42253 | .41575 | .40914 | .40271 | .39644 | .39034 | .38438 | .37858 | .37293 |
| 73 | .44535 | .43840 | .43162 | .42502 | .41858 | .41231 | .40619 | .40022 | .39440 | .38872 |
| 74 | .46139 | .45446 | .44771 | .44112 | .43469 | .42842 | .42230 | .41632 | .41049 | .40479 |
| 75 | .47769 | .47080 | .46408 | .45752 | .45111 | .44485 | .43874 | .43277 | .42693 | .42123 |
| 76 | .49430 | .48747 | .48079 | .47427 | .46790 | .46167 | .45558 | .44963 | .44380 | .43811 |
| 77 | .51123 | .50447 | .49786 | .49139 | .48506 | .47888 | .47282 | .46690 | .46111 | .45543 |
| 78 | .52845 | .52177 | .51523 | .50884 | .50257 | .49645 | .49044 | .48457 | .47881 | .47317 |
| 79 | .54584 | .53926 | .53282 | .52650 | .52032 | .51426 | .50833 | .50251 | .49681 | .49122 |
| 80 | .56325 | .55678 | .55044 | .54423 | .53813 | .53216 | .52630 | .52056 | .51492 | .50939 |
| 81 | .58054 | .57419 | .56797 | .56186 | .55587 | .54999 | .54422 | .53856 | .53300 | .52754 |
| 82 | .59762 | .59140 | .58530 | .57931 | .57343 | .56766 | .56198 | .55641 | .55094 | .54557 |
| 83 | .61448 | .60840 | .60243 | .59657 | .59081 | .58515 | .57958 | .57411 | .56874 | .56346 |
| 84 | .63124 | .62531 | .61949 | .61376 | .60813 | .60259 | .59715 | .59179 | .58652 | .58134 |
| 85 | .64800 | .64224 | .63657 | .63099 | .62550 | .62010 | .61478 | .60955 | .60441 | .59934 |
| 86 | .66461 | .65902 | .65351 | .64810 | .64276 | .63751 | .63233 | .62724 | .62222 | .61728 |
| 87 | .68083 | .67541 | .67008 | .66483 | .65965 | .65455 | .64953 | .64458 | .63970 | .63489 |
| 88 | .69663 | .69140 | .68624 | .68116 | .67615 | .67121 | .66634 | .66154 | .65680 | .65213 |
| 89 | .71201 | .70696 | .70199 | .69708 | .69224 | .68747 | .68276 | .67811 | .67353 | .66900 |
| 90 | .72694 | .72209 | .71730 | .71257 | .70791 | .70330 | .69876 | .69427 | .68984 | .68547 |
| 91 | .74117 | .73650 | .73190 | .72735 | .72286 | .71842 | .71404 | .70972 | .70545 | .70123 |
| 92 | .75439 | .74991 | .74548 | .74110 | .73678 | .73251 | .72829 | .72412 | .72000 | .71593 |
| 93 | .76664 | .76233 | .75806 | .75385 | .74969 | .74557 | .74150 | .73748 | .73350 | .72957 |
| 94 | .77809 | .77394 | .76983 | .76578 | .76177 | .75780 | .75388 | .75000 | .74616 | .74237 |
| 95 | .78899 | .78500 | .78106 | .77715 | .77329 | .76947 | .76569 | .76195 | .75826 | .75460 |
| 96 | .79928 | .79544 | .79165 | .78790 | .78418 | .78050 | .77686 | .77326 | .76970 | .76617 |
| 97 | .80883 | .80514 | .80149 | .79787 | .79430 | .79075 | .78725 | .78377 | .78033 | .77693 |
| 98 | .81781 | .81427 | .81075 | .80727 | .80382 | .80041 | .79703 | .79368 | .79036 | .78708 |
| 99 | .82661 | .82320 | .81982 | .81648 | .81316 | .80988 | .80662 | .80340 | .80020 | .79704 |
| 100 | .83519 | .83192 | .82868 | .82547 | .82228 | .81913 | .81600 | .81290 | .80982 | .80678 |
| 101 | .84368 | .84055 | .83744 | .83437 | .83131 | .82829 | .82529 | .82231 | .81936 | .81643 |
| 102 | .85203 | .84904 | .84607 | .84313 | .84021 | .83731 | .83444 | .83159 | .82876 | .82596 |
| 103 | .86034 | .85748 | .85465 | .85184 | .84906 | .84629 | .84355 | .84082 | .83812 | .83544 |
| 104 | .86923 | .86653 | .86385 | .86119 | .85855 | .85593 | .85333 | .85074 | .84818 | .84563 |
| 105 | .87792 | .87537 | .87283 | .87032 | .86782 | .86534 | .86287 | .86042 | .85799 | .85557 |
| 106 | .88918 | .88683 | .88450 | .88218 | .87987 | .87758 | .87530 | .87304 | .87079 | .86855 |
| 107 | .90291 | .90082 | .89873 | .89666 | .89460 | .89255 | .89051 | .88849 | .88647 | .88447 |
| 108 | .92455 | .92288 | .92123 | .91958 | .91794 | .91630 | .91468 | .91306 | .91145 | .90984 |
| 109 | .96211 | .96125 | .96041 | .95956 | .95872 | .95788 | .95704 | .95620 | .95537 | .95455 |

| Age | 10.2% | 10.4% | 10.6% | 10.8% | 11.0% | 11.2% | 11.4% | 11.6% | 11.8% | 12.0% |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 0 | .01488 | .01463 | .01439 | .01417 | .01396 | .01377 | .01359 | .01343 | .01327 | .01312 |
| 1 | .00662 | .00636 | .00612 | .00589 | .00568 | .00548 | .00530 | .00513 | .00497 | .00482 |
| 2 | .00654 | .00626 | .00600 | .00576 | .00554 | .00533 | .00514 | .00496 | .00479 | .00463 |
| 3 | .00670 | .00641 | .00613 | .00588 | .00564 | .00542 | .00522 | .00502 | .00484 | .00468 |
| 4 | .00699 | .00668 | .00639 | .00612 | .00587 | .00563 | .00542 | .00521 | .00502 | .00484 |
| 5 | .00739 | .00706 | .00675 | .00646 | .00620 | .00595 | .00571 | .00550 | .00529 | .00510 |
| 6 | .00786 | .00751 | .00718 | .00687 | .00659 | .00633 | .00608 | .00585 | .00563 | .00543 |
| 7 | .00841 | .00803 | .00769 | .00736 | .00706 | .00678 | .00652 | .00627 | .00604 | .00582 |
| 8 | .00902 | .00863 | .00826 | .00791 | .00759 | .00730 | .00702 | .00675 | .00651 | .00628 |
| 9 | .00973 | .00931 | .00892 | .00856 | .00822 | .00790 | .00760 | .00733 | .00706 | .00682 |
| 10 | .01055 | .01010 | .00969 | .00930 | .00894 | .00861 | .00829 | .00799 | .00772 | .00746 |
| 11 | .01146 | .01099 | .01055 | .01014 | .00976 | .00940 | .00907 | .00875 | .00846 | .00818 |
| 12 | .01246 | .01196 | .01150 | .01106 | .01066 | .01028 | .00993 | .00960 | .00928 | .00899 |
| 13 | .01351 | .01298 | .01249 | .01204 | .01161 | .01121 | .01084 | .01049 | .01016 | .00985 |
| 14 | .01455 | .01400 | .01348 | .01300 | .01255 | .01213 | .01173 | .01136 | .01102 | .01069 |
| 15 | .01555 | .01497 | .01443 | .01392 | .01345 | .01300 | .01259 | .01220 | .01183 | .01148 |
| 16 | .01648 | .01587 | .01530 | .01477 | .01427 | .01380 | .01336 | .01295 | .01257 | .01220 |
| 17 | .01737 | .01673 | .01612 | .01556 | .01504 | .01455 | .01408 | .01365 | .01324 | .01286 |
| 18 | .01822 | .01754 | .01691 | .01632 | .01576 | .01525 | .01476 | .01430 | .01387 | .01347 |
| 19 | .01908 | .01837 | .01770 | .01708 | .01650 | .01595 | .01544 | .01495 | .01450 | .01407 |
| 20 | .01999 | .01924 | .01854 | .01788 | .01726 | .01669 | .01615 | .01564 | .01516 | .01471 |
| 21 | .02096 | .02017 | .01943 | .01874 | .01809 | .01748 | .01691 | .01637 | .01586 | .01539 |
| 22 | .02197 | .02114 | .02036 | .01963 | .01895 | .01830 | .01770 | .01713 | .01660 | .01610 |
| 23 | .02306 | .02218 | .02136 | .02059 | .01987 | .01919 | .01855 | .01795 | .01739 | .01686 |
| 24 | .02424 | .02331 | .02245 | .02163 | .02087 | .02016 | .01948 | .01885 | .01825 | .01769 |
| 25 | .02552 | .02455 | .02364 | .02278 | .02197 | .02122 | .02051 | .01984 | .01920 | .01861 |
| 26 | .02692 | .02589 | .02493 | .02403 | .02318 | .02238 | .02162 | .02091 | .02025 | .01961 |
| 27 | .02846 | .02738 | .02636 | .02541 | .02451 | .02367 | .02287 | .02212 | .02141 | .02074 |
| 28 | .03012 | .02898 | .02791 | .02690 | .02595 | .02506 | .02422 | .02342 | .02267 | .02196 |
| 29 | .03190 | .03070 | .02957 | .02851 | .02751 | .02656 | .02567 | .02483 | .02404 | .02329 |
| 30 | .03381 | .03254 | .03135 | .03023 | .02917 | .02817 | .02723 | .02634 | .02551 | .02471 |
| 31 | .03583 | .03450 | .03324 | .03206 | .03094 | .02989 | .02890 | .02796 | .02707 | .02623 |
| 32 | .03799 | .03659 | .03527 | .03402 | .03284 | .03173 | .03068 | .02968 | .02874 | .02785 |
| 33 | .04031 | .03883 | .03744 | .03612 | .03488 | .03371 | .03260 | .03155 | .03055 | .02961 |
| 34 | .04279 | .04123 | .03976 | .03838 | .03707 | .03583 | .03465 | .03354 | .03249 | .03149 |
| 35 | .04545 | .04382 | .04227 | .04081 | .03943 | .03812 | .03688 | .03571 | .03459 | .03354 |
| 36 | .04830 | .04658 | .04495 | .04341 | .04196 | .04058 | .03927 | .03803 | .03685 | .03573 |
| 37 | .05134 | .04953 | .04782 | .04620 | .04467 | .04321 | .04183 | .04052 | .03928 | .03809 |
| 38 | .05462 | .05272 | .05092 | .04921 | .04760 | .04606 | .04461 | .04322 | .04191 | .04066 |
| 39 | .05812 | .05613 | .05424 | .05245 | .05075 | .04913 | .04760 | .04614 | .04475 | .04343 |
| 40 | .06190 | .05981 | .05782 | .05594 | .05415 | .05245 | .05083 | .04929 | .04783 | .04643 |
| 41 | .06597 | .06378 | .06170 | .05972 | .05784 | .05605 | .05435 | .05272 | .05118 | .04970 |
| 42 | .07035 | .06806 | .06587 | .06380 | .06182 | .05994 | .05815 | .05644 | .05481 | .05326 |
| 43 | .07505 | .07265 | .07036 | .06818 | .06611 | .06414 | .06225 | .06045 | .05874 | .05710 |
| 44 | .08008 | .07757 | .07518 | .07290 | .07072 | .06865 | .06667 | .06478 | .06298 | .06125 |
| 45 | .08542 | .08279 | .08029 | .07791 | .07563 | .07346 | .07138 | .06940 | .06750 | .06569 |
| 46 | .09108 | .08834 | .08573 | .08324 | .08085 | .07858 | .07640 | .07432 | .07233 | .07043 |
| 47 | .09705 | .09419 | .09147 | .08886 | .08637 | .08399 | .08172 | .07954 | .07745 | .07545 |
| 48 | .10335 | .10038 | .09754 | .09482 | .09222 | .08973 | .08735 | .08507 | .08288 | .08078 |
| 49 | .10999 | .10690 | .10394 | .10111 | .09840 | .09581 | .09332 | .09093 | .08864 | .08644 |
| 50 | .11701 | .11380 | .11073 | .10778 | .10496 | .10225 | .09965 | .09716 | .09477 | .09247 |
| 51 | .12441 | .12108 | .11789 | .11482 | .11189 | .10907 | .10636 | .10376 | .10126 | .09886 |
| 52 | .13217 | .12871 | .12540 | .12222 | .11916 | .11623 | .11341 | .11071 | .10810 | .10560 |
| 53 | .14028 | .13670 | .13327 | .12997 | .12680 | .12375 | .12082 | .11801 | .11529 | .11268 |
| 54 | .14875 | .14505 | .14150 | .13808 | .13480 | .13163 | .12859 | .12566 | .12284 | .12012 |
| 55 | .15760 | .15378 | .15011 | .14657 | .14317 | .13989 | .13674 | .13370 | .13077 | .12794 |
| 56 | .16684 | .16290 | .15911 | .15546 | .15194 | .14855 | .14528 | .14213 | .13909 | .13615 |
| 57 | .17648 | .17242 | .16851 | .16474 | .16111 | .15760 | .15422 | .15096 | .14781 | .14477 |
| 58 | .18647 | .18229 | .17827 | .17438 | .17064 | .16702 | .16353 | .16015 | .15689 | .15374 |
| 59 | .19678 | .19249 | .18835 | .18435 | .18049 | .17676 | .17316 | .16968 | .16631 | .16305 |
| 60 | .20740 | .20300 | .19875 | .19464 | .19066 | .18682 | .18311 | .17952 | .17604 | .17268 |
| 61 | .21837 | .21385 | .20949 | .20527 | .20119 | .19724 | .19341 | .18971 | .18613 | .18266 |
| 62 | .22973 | .22511 | .22064 | .21631 | .21212 | .20807 | .20414 | .20033 | .19664 | .19306 |
| 63 | .24152 | .23680 | .23222 | .22779 | .22350 | .21934 | .21530 | .21139 | .20760 | .20392 |
| 64 | .25372 | .24890 | .24422 | .23969 | .23529 | .23103 | .22690 | .22289 | .21899 | .21521 |
| 65 | .26633 | .26141 | .25664 | .25201 | .24752 | .24316 | .23893 | .23482 | .23083 | .22695 |
| 66 | .27940 | .27439 | .26953 | .26481 | .26023 | .25577 | .25145 | .24724 | .24316 | .23918 |
| 67 | .29299 | .28790 | .28296 | .27815 | .27348 | .26894 | .26453 | .26024 | .25606 | .25200 |
| 68 | .30709 | .30193 | .29691 | .29202 | .28728 | .28265 | .27816 | .27378 | .26952 | .26537 |
| 69 | .32166 | .31643 | .31134 | .30639 | .30157 | .29687 | .29230 | .28785 | .28351 | .27928 |
| 70 | .33661 | .33133 | .32618 | .32116 | .31628 | .31152 | .30688 | .30235 | .29794 | .29364 |
| 71 | .35188 | .34654 | .34134 | .33627 | .33133 | .32651 | .32181 | .31722 | .31275 | .30838 |
| 72 | .36742 | .36204 | .35679 | .35168 | .34668 | .34181 | .33706 | .33241 | .32788 | .32345 |
| 73 | .38317 | .37776 | .37248 | .36733 | .36229 | .35738 | .35257 | .34788 | .34330 | .33882 |
| 74 | .39923 | .39380 | .38849 | .38330 | .37823 | .37328 | .36844 | .36370 | .35908 | .35455 |
| 75 | .41566 | .41021 | .40489 | .39968 | .39459 | .38961 | .38474 | .37997 | .37531 | .37074 |
| 76 | .43254 | .42709 | .42176 | .41655 | .41144 | .40645 | .40156 | .39677 | .39208 | .38749 |
| 77 | .44988 | .44444 | .43912 | .43391 | .42880 | .42380 | .41891 | .41411 | .40940 | .40479 |
| 78 | .46765 | .46224 | .45694 | .45174 | .44665 | .44166 | .43677 | .43197 | .42726 | .42265 |
| 79 | .48574 | .48037 | .47510 | .46993 | .46487 | .45990 | .45502 | .45024 | .44554 | .44094 |
| 80 | .50397 | .49865 | .49343 | .48830 | .48327 | .47834 | .47349 | .46873 | .46406 | .45947 |
| 81 | .52219 | .51693 | .51176 | .50669 | .50171 | .49682 | .49201 | .48729 | .48265 | .47809 |
| 82 | .54029 | .53510 | .53000 | .52499 | .52007 | .51523 | .51047 | .50580 | .50120 | .49667 |
| 83 | .55826 | .55315 | .54813 | .54319 | .53834 | .53356 | .52886 | .52424 | .51969 | .51522 |
| 84 | .57624 | .57123 | .56629 | .56144 | .55666 | .55195 | .54732 | .54277 | .53828 | .53386 |
| 85 | .59435 | .58944 | .58460 | .57984 | .57516 | .57054 | .56599 | .56151 | .55710 | .55275 |
| 86 | .61241 | .60762 | .60289 | .59824 | .59365 | .58913 | .58468 | .58029 | .57596 | .57170 |
| 87 | .63015 | .62548 | .62087 | .61633 | .61185 | .60744 | .60309 | .59880 | .59456 | .59039 |
| 88 | .64753 | .64299 | .63851 | .63409 | .62973 | .62543 | .62118 | .61700 | .61287 | .60879 |
| 89 | .66454 | .66013 | .65579 | .65150 | .64726 | .64308 | .63895 | .63488 | .63086 | .62689 |
| 90 | .68115 | .67689 | .67268 | .66853 | .66442 | .66037 | .65637 | .65241 | .64851 | .64465 |
| 91 | .69706 | .69294 | .68887 | .68486 | .68089 | .67696 | .67309 | .66925 | .66547 | .66173 |
| 92 | .71190 | .70792 | .70399 | .70011 | .69627 | .69247 | .68872 | .68501 | .68134 | .67771 |
| 93 | .72569 | .72184 | .71804 | .71429 | .71057 | .70689 | .70326 | .69967 | .69611 | .69259 |
| 94 | .73861 | .73490 | .73123 | .72759 | .72400 | .72044 | .71692 | .71344 | .71000 | .70659 |
| 95 | .75097 | .74739 | .74384 | .74033 | .73686 | .73342 | .73002 | .72665 | .72331 | .72001 |
| 96 | .76267 | .75922 | .75579 | .75240 | .74905 | .74572 | .74243 | .73917 | .73595 | .73275 |
| 97 | .77356 | .77022 | .76691 | .76363 | .76039 | .75718 | .75399 | .75084 | .74772 | .74463 |
| 98 | .78382 | .78059 | .77740 | .77423 | .77110 | .76799 | .76491 | .76186 | .75884 | .75584 |
| 99 | .79390 | .79079 | .78771 | .78465 | .78162 | .77862 | .77565 | .77270 | .76978 | .76688 |
| 100 | .80376 | .80076 | .79779 | .79485 | .79193 | .78904 | .78617 | .78333 | .78051 | .77771 |
| 101 | .81353 | .81066 | .80780 | .80497 | .80217 | .79938 | .79662 | .79388 | .79117 | .78847 |
| 102 | .82318 | .82042 | .81768 | .81496 | .81227 | .80960 | .80694 | .80431 | .80170 | .79911 |
| 103 | .83278 | .83014 | .82752 | .82491 | .82233 | .81977 | .81723 | .81470 | .81220 | .80971 |
| 104 | .84310 | .84059 | .83810 | .83563 | .83317 | .83073 | .82831 | .82591 | .82352 | .82115 |
| 105 | .85318 | .85079 | .84843 | .84607 | .84374 | .84142 | .83911 | .83682 | .83455 | .83229 |
| 106 | .86633 | .86413 | .86193 | .85975 | .85758 | .85543 | .85329 | .85116 | .84904 | .84694 |
| 107 | .88247 | .88049 | .87852 | .87656 | .87460 | .87266 | .87073 | .86881 | .86690 | .86500 |
| 108 | .90825 | .90666 | .90507 | .90350 | .90193 | .90037 | .89881 | .89727 | .89572 | .89419 |
| 109 | .95372 | .95290 | .95208 | .95126 | .95045 | .94964 | .94883 | .94803 | .94723 | .94643 |

| Age | 12.2% | 12.4% | 12.6% | 12.8% | 13.0% | 13.2% | 13.4% | 13.6% | 13.8% | 14.0% |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 0 | .01298 | .01285 | .01273 | .01261 | .01250 | .01240 | .01230 | .01221 | .01212 | .01203 |
| 1 | .00468 | .00455 | .00443 | .00431 | .00420 | .00410 | .00400 | .00391 | .00382 | .00374 |
| 2 | .00448 | .00435 | .00421 | .00409 | .00398 | .00387 | .00376 | .00366 | .00357 | .00348 |
| 3 | .00452 | .00437 | .00423 | .00410 | .00398 | .00386 | .00375 | .00365 | .00355 | .00345 |
| 4 | .00468 | .00452 | .00437 | .00423 | .00410 | .00397 | .00386 | .00375 | .00364 | .00354 |
| 5 | .00493 | .00476 | .00460 | .00445 | .00431 | .00418 | .00405 | .00393 | .00382 | .00371 |
| 6 | .00524 | .00506 | .00489 | .00473 | .00458 | .00444 | .00430 | .00418 | .00406 | .00394 |
| 7 | .00562 | .00543 | .00525 | .00508 | .00492 | .00477 | .00462 | .00449 | .00436 | .00423 |
| 8 | .00606 | .00586 | .00566 | .00548 | .00531 | .00515 | .00499 | .00485 | .00471 | .00458 |
| 9 | .00659 | .00637 | .00616 | .00597 | .00579 | .00561 | .00545 | .00529 | .00514 | .00500 |
| 10 | .00721 | .00698 | .00676 | .00655 | .00636 | .00617 | .00600 | .00583 | .00567 | .00552 |
| 11 | .00792 | .00767 | .00744 | .00722 | .00701 | .00682 | .00663 | .00645 | .00628 | .00612 |
| 12 | .00871 | .00845 | .00821 | .00797 | .00775 | .00754 | .00735 | .00716 | .00698 | .00681 |
| 13 | .00955 | .00928 | .00902 | .00877 | .00854 | .00831 | .00810 | .00790 | .00771 | .00753 |
| 14 | .01038 | .01009 | .00981 | .00955 | .00930 | .00907 | .00885 | .00864 | .00843 | .00824 |
| 15 | .01116 | .01085 | .01056 | .01028 | .01002 | .00977 | .00954 | .00932 | .00910 | .00890 |
| 16 | .01186 | .01153 | .01123 | .01094 | .01066 | .01040 | .01015 | .00992 | .00969 | .00948 |
| 17 | .01250 | .01215 | .01183 | .01152 | .01124 | .01096 | .01070 | .01045 | .01022 | .00999 |
| 18 | .01308 | .01272 | .01238 | .01206 | .01175 | .01147 | .01119 | .01093 | .01068 | .01044 |
| 19 | .01367 | .01329 | .01293 | .01259 | .01227 | .01196 | .01167 | .01140 | .01113 | .01088 |
| 20 | .01428 | .01388 | .01350 | .01314 | .01280 | .01248 | .01217 | .01188 | .01161 | .01134 |
| 21 | .01494 | .01451 | .01411 | .01373 | .01337 | .01303 | .01271 | .01240 | .01211 | .01183 |
| 22 | .01562 | .01517 | .01475 | .01435 | .01397 | .01361 | .01326 | .01294 | .01263 | .01233 |
| 23 | .01635 | .01588 | .01543 | .01501 | .01460 | .01422 | .01386 | .01351 | .01319 | .01287 |
| 24 | .01716 | .01665 | .01618 | .01573 | .01530 | .01489 | .01451 | .01415 | .01380 | .01347 |
| 25 | .01804 | .01751 | .01701 | .01653 | .01608 | .01565 | .01524 | .01485 | .01448 | .01413 |
| 26 | .01902 | .01845 | .01792 | .01741 | .01693 | .01648 | .01604 | .01563 | .01524 | .01487 |
| 27 | .02011 | .01951 | .01895 | .01841 | .01790 | .01742 | .01696 | .01652 | .01610 | .01571 |
| 28 | .02129 | .02066 | .02006 | .01949 | .01895 | .01844 | .01795 | .01748 | .01704 | .01662 |
| 29 | .02258 | .02191 | .02127 | .02067 | .02009 | .01955 | .01903 | .01853 | .01806 | .01762 |
| 30 | .02396 | .02325 | .02257 | .02193 | .02132 | .02074 | .02019 | .01966 | .01916 | .01869 |
| 31 | .02543 | .02467 | .02396 | .02328 | .02263 | .02201 | .02143 | .02087 | .02034 | .01983 |
| 32 | .02701 | .02621 | .02545 | .02472 | .02404 | .02338 | .02276 | .02217 | .02160 | .02106 |
| 33 | .02871 | .02786 | .02706 | .02629 | .02556 | .02487 | .02420 | .02357 | .02297 | .02240 |
| 34 | .03054 | .02964 | .02879 | .02797 | .02720 | .02646 | .02576 | .02509 | .02445 | .02383 |
| 35 | .03253 | .03158 | .03067 | .02981 | .02898 | .02820 | .02745 | .02674 | .02606 | .02541 |
| 36 | .03467 | .03366 | .03269 | .03178 | .03090 | .03007 | .02928 | .02852 | .02779 | .02710 |
| 37 | .03697 | .03590 | .03488 | .03391 | .03298 | .03209 | .03125 | .03044 | .02967 | .02893 |
| 38 | .03947 | .03833 | .03725 | .03622 | .03524 | .03430 | .03340 | .03254 | .03172 | .03094 |
| 39 | .04217 | .04096 | .03982 | .03873 | .03768 | .03669 | .03573 | .03482 | .03395 | .03312 |
| 40 | .04510 | .04383 | .04262 | .04146 | .04035 | .03930 | .03828 | .03732 | .03639 | .03550 |
| 41 | .04830 | .04695 | .04567 | .04445 | .04327 | .04215 | .04108 | .04005 | .03907 | .03812 |
| 42 | .05177 | .05035 | .04900 | .04770 | .04646 | .04527 | .04413 | .04304 | .04200 | .04100 |
| 43 | .05553 | .05404 | .05261 | .05123 | .04992 | .04866 | .04746 | .04630 | .04520 | .04413 |
| 44 | .05960 | .05802 | .05651 | .05506 | .05368 | .05235 | .05107 | .04985 | .04867 | .04754 |
| 45 | .06395 | .06229 | .06069 | .05917 | .05770 | .05630 | .05495 | .05365 | .05241 | .05121 |
| 46 | .06860 | .06685 | .06517 | .06356 | .06202 | .06053 | .05911 | .05774 | .05643 | .05516 |
| 47 | .07353 | .07169 | .06992 | .06823 | .06660 | .06504 | .06353 | .06209 | .06070 | .05936 |
| 48 | .07877 | .07684 | .07498 | .07320 | .07149 | .06984 | .06826 | .06673 | .06527 | .06385 |
| 49 | .08433 | .08231 | .08036 | .07849 | .07669 | .07495 | .07329 | .07168 | .07013 | .06864 |
| 50 | .09026 | .08814 | .08609 | .08413 | .08224 | .08042 | .07867 | .07698 | .07535 | .07378 |
| 51 | .09655 | .09433 | .09219 | .09013 | .08815 | .08624 | .08440 | .08262 | .08091 | .07926 |
| 52 | .10318 | .10086 | .09863 | .09647 | .09439 | .09239 | .09046 | .08860 | .08680 | .08506 |
| 53 | .11017 | .10774 | .10541 | .10315 | .10098 | .09888 | .09686 | .09491 | .09302 | .09120 |
| 54 | .11750 | .11498 | .11254 | .11019 | .10792 | .10572 | .10361 | .10156 | .09958 | .09767 |
| 55 | .12522 | .12258 | .12005 | .11759 | .11522 | .11294 | .11072 | .10859 | .10652 | .10451 |
| 56 | .13332 | .13059 | .12794 | .12539 | .12292 | .12054 | .11823 | .11599 | .11383 | .11174 |
| 57 | .14183 | .13899 | .13624 | .13359 | .13102 | .12853 | .12613 | .12380 | .12154 | .11936 |
| 58 | .15070 | .14775 | .14490 | .14215 | .13948 | .13689 | .13439 | .13197 | .12962 | .12734 |
| 59 | .15990 | .15685 | .15389 | .15103 | .14826 | .14558 | .14298 | .14046 | .13801 | .13564 |
| 60 | .16942 | .16626 | .16321 | .16024 | .15737 | .15459 | .15189 | .14927 | .14673 | .14426 |
| 61 | .17929 | .17603 | .17287 | .16981 | .16684 | .16395 | .16115 | .15844 | .15580 | .15324 |
| 62 | .18960 | .18623 | .18297 | .17980 | .17673 | .17375 | .17085 | .16803 | .16530 | .16264 |
| 63 | .20035 | .19688 | .19352 | .19025 | .18708 | .18400 | .18100 | .17809 | .17525 | .17250 |
| 64 | .21154 | .20797 | .20451 | .20114 | .19787 | .19469 | .19159 | .18859 | .18566 | .18281 |
| 65 | .22318 | .21951 | .21595 | .21249 | .20912 | .20584 | .20265 | .19955 | .19652 | .19358 |
| 66 | .23532 | .23156 | .22790 | .22434 | .22088 | .21751 | .21422 | .21102 | .20791 | .20487 |
| 67 | .24804 | .24419 | .24044 | .23679 | .23324 | .22977 | .22640 | .22311 | .21990 | .21678 |
| 68 | .26133 | .25740 | .25356 | .24983 | .24618 | .24263 | .23917 | .23579 | .23250 | .22929 |
| 69 | .27516 | .27114 | .26723 | .26341 | .25969 | .25605 | .25251 | .24905 | .24567 | .24237 |
| 70 | .28945 | .28536 | .28137 | .27747 | .27367 | .26996 | .26633 | .26279 | .25934 | .25596 |
| 71 | .30412 | .29996 | .29590 | .29193 | .28806 | .28427 | .28057 | .27696 | .27343 | .26998 |
| 72 | .31913 | .31491 | .31078 | .30675 | .30281 | .29895 | .29519 | .29150 | .28790 | .28438 |
| 73 | .33444 | .33016 | .32597 | .32188 | .31788 | .31396 | .31013 | .30638 | .30271 | .29913 |
| 74 | .35012 | .34579 | .34155 | .33741 | .33335 | .32938 | .32549 | .32168 | .31795 | .31430 |
| 75 | .36628 | .36190 | .35762 | .35343 | .34932 | .34530 | .34136 | .33750 | .33372 | .33001 |
| 76 | .38299 | .37858 | .37427 | .37004 | .36589 | .36183 | .35784 | .35394 | .35011 | .34636 |
| 77 | .40028 | .39585 | .39151 | .38725 | .38307 | .37898 | .37496 | .37103 | .36716 | .36337 |
| 78 | .41812 | .41368 | .40933 | .40506 | .40086 | .39675 | .39271 | .38874 | .38485 | .38103 |
| 79 | .43641 | .43198 | .42762 | .42334 | .41914 | .41502 | .41096 | .40698 | .40308 | .39924 |
| 80 | .45496 | .45054 | .44619 | .44192 | .43772 | .43360 | .42954 | .42556 | .42164 | .41779 |
| 81 | .47360 | .46920 | .46487 | .46061 | .45643 | .45231 | .44827 | .44429 | .44038 | .43653 |
| 82 | .49223 | .48785 | .48355 | .47932 | .47516 | .47106 | .46703 | .46307 | .45916 | .45532 |
| 83 | .51081 | .50648 | .50221 | .49802 | .49388 | .48982 | .48581 | .48187 | .47799 | .47416 |
| 84 | .52951 | .52523 | .52101 | .51686 | .51277 | .50874 | .50477 | .50086 | .49701 | .49321 |
| 85 | .54847 | .54425 | .54009 | .53600 | .53196 | .52798 | .52406 | .52019 | .51638 | .51262 |
| 86 | .56749 | .56335 | .55926 | .55523 | .55126 | .54734 | .54348 | .53966 | .53591 | .53220 |
| 87 | .58627 | .58221 | .57820 | .57425 | .57035 | .56650 | .56270 | .55895 | .55526 | .55161 |
| 88 | .60477 | .60079 | .59688 | .59301 | .58919 | .58542 | .58170 | .57802 | .57439 | .57081 |
| 89 | .62297 | .61909 | .61527 | .61149 | .60776 | .60408 | .60044 | .59685 | .59330 | .58979 |
| 90 | .64084 | .63707 | .63335 | .62968 | .62604 | .62246 | .61891 | .61540 | .61194 | .60851 |
| 91 | .65803 | .65437 | .65076 | .64719 | .64366 | .64017 | .63672 | .63330 | .62993 | .62659 |
| 92 | .67412 | .67058 | .66707 | .66360 | .66017 | .65678 | .65342 | .65010 | .64682 | .64357 |
| 93 | .68911 | .68567 | .68227 | .67890 | .67557 | .67227 | .66901 | .66578 | .66258 | .65942 |
| 94 | .70321 | .69988 | .69657 | .69330 | .69006 | .68686 | .68369 | .68055 | .67744 | .67437 |
| 95 | .71674 | .71351 | .71031 | .70713 | .70399 | .70088 | .69781 | .69476 | .69174 | .68875 |
| 96 | .72959 | .72646 | .72335 | .72028 | .71724 | .71422 | .71123 | .70828 | .70534 | .70244 |
| 97 | .74156 | .73853 | .73552 | .73254 | .72959 | .72666 | .72376 | .72089 | .71804 | .71522 |
| 98 | .75287 | .74993 | .74702 | .74413 | .74126 | .73842 | .73561 | .73282 | .73006 | .72732 |
| 99 | .76401 | .76117 | .75834 | .75555 | .75277 | .75002 | .74730 | .74459 | .74191 | .73926 |
| 100 | .77494 | .77219 | .76946 | .76676 | .76408 | .76142 | .75878 | .75616 | .75357 | .75099 |
| 101 | .78580 | .78315 | .78052 | .77791 | .77532 | .77275 | .77021 | .76768 | .76517 | .76268 |
| 102 | .79654 | .79399 | .79146 | .78894 | .78645 | .78397 | .78152 | .77908 | .77666 | .77426 |
| 103 | .80724 | .80479 | .80236 | .79994 | .79755 | .79517 | .79280 | .79046 | .78813 | .78582 |
| 104 | .81879 | .81646 | .81413 | .81183 | .80954 | .80726 | .80501 | .80276 | .80054 | .79832 |
| 105 | .83005 | .82782 | .82560 | .82340 | .82121 | .81904 | .81688 | .81474 | .81260 | .81049 |
| 106 | .84485 | .84277 | .84071 | .83866 | .83662 | .83459 | .83257 | .83057 | .82857 | .82659 |
| 107 | .86311 | .86124 | .85937 | .85751 | .85566 | .85382 | .85199 | .85017 | .84835 | .84655 |
| 108 | .89266 | .89114 | .88963 | .88812 | .88662 | .88513 | .88364 | .88216 | .88068 | .87922 |
| 109 | .94563 | .94484 | .94405 | .94326 | .94248 | .94170 | .94092 | .94014 | .93937 | .93860 |

| Age × (1) | l(x)(2) | Age × (1) | l(x)(2) | Age × (1) | l(x)(2) |
| --- | --- | --- | --- | --- | --- |
| 0 | 100000 | 37 | 95969 | 74 | 62852 |
| 1 | 99064 | 38 | 95780 | 75 | 60449 |
| 2 | 98992 | 39 | 95581 | 76 | 57955 |
| 3 | 98944 | 40 | 95373 | 77 | 55373 |
| 4 | 98907 | 41 | 95156 | 78 | 52704 |
| 5 | 98877 | 42 | 94928 | 79 | 49943 |
| 6 | 98850 | 43 | 94687 | 80 | 47084 |
| 7 | 98826 | 44 | 94431 | 81 | 44129 |
| 8 | 98803 | 45 | 94154 | 82 | 41091 |
| 9 | 98783 | 46 | 93855 | 83 | 37994 |
| 10 | 98766 | 47 | 93528 | 84 | 34876 |
| 11 | 98750 | 48 | 93173 | 85 | 31770 |
| 12 | 98734 | 49 | 92787 | 86 | 28687 |
| 13 | 98713 | 50 | 92370 | 87 | 25638 |
| 14 | 98681 | 51 | 91918 | 88 | 22658 |
| 15 | 98635 | 52 | 91424 | 89 | 19783 |
| 16 | 98573 | 53 | 90885 | 90 | 17046 |
| 17 | 98497 | 54 | 90297 | 91 | 14466 |
| 18 | 98409 | 55 | 89658 | 92 | 12066 |
| 19 | 98314 | 56 | 88965 | 93 | 9884 |
| 20 | 98215 | 57 | 88214 | 94 | 7951 |
| 21 | 98113 | 58 | 87397 | 95 | 6282 |
| 22 | 98006 | 59 | 86506 | 96 | 4868 |
| 23 | 97896 | 60 | 85537 | 97 | 3694 |
| 24 | 97784 | 61 | 84490 | 98 | 2745 |
| 25 | 97671 | 62 | 83368 | 99 | 1999 |
| 26 | 97556 | 63 | 82169 | 100 | 1424 |
| 27 | 97441 | 64 | 80887 | 101 | 991 |
| 28 | 97322 | 65 | 79519 | 102 | 672 |
| 29 | 97199 | 66 | 78066 | 103 | 443 |
| 30 | 97070 | 67 | 76531 | 104 | 284 |
| 31 | 96934 | 68 | 74907 | 105 | 175 |
| 32 | 96791 | 69 | 73186 | 106 | 105 |
| 33 | 96642 | 70 | 71357 | 107 | 60 |
| 34 | 96485 | 71 | 69411 | 108 | 33 |
| 35 | 96322 | 72 | 67344 | 109 | 17 |
| 36 | 96150 | 73 | 65154 | 110 | 0 |

Table 90CM—Applicable After April 30, 1999, and Before May 1, 2009

(g) *Valuation of annuities, interests for life or a term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is on or after May 1, 2009, and before June 1, 2023* —

(1) *In general.* Except as otherwise provided in §§ 20.2031-7(b) and 20.7520-3(b) (pertaining to certain limitations on the use of prescribed tables), if the valuation date for the gross estate of the decedent is on or after May 1, 2009, and before June 1, 2023, the fair market value of annuities, interests for life or a term of years, and remainder or reversionary interests is the present value of the interests determined by using standard or special section 7520 actuarial factors and the valuation methodology described in § 20.2031-7(d). These factors are derived by using the appropriate section 7520 interest rate and, if applicable, the mortality component for the valuation date of the interest that is being valued. See §§ 20.7520-1 through 20.7520-4. See paragraph (g)(4) of this section for determination of the appropriate table for use in valuing these interests.

(2) *Transitional rules.*

(i) If a decedent dies on or after May 1, 2009, and if, on May 1, 2009, the decedent was under a mental disability so that the disposition of the decedent's property could not be changed, and the decedent dies on or before June 1, 2023, either without having regained the ability to dispose of the decedent's property or within 90 days of the date on which the decedent first regains that ability, the fair market value of annuities, interests for life or a term of years, and remainder or reversionary interests included in the gross estate of the decedent is their present value determined either under this section or under the corresponding section applicable at the time the decedent first became subject to the mental disability, at the option of the decedent's executor. For example, see paragraph (d) of this section.

(ii) If a decedent dies on or after May 1, 2009, and before July 1, 2009, the fair market value of annuities, interests for life or a term of years, and remainder or reversionary interests based on one or more measuring lives included in the gross estate of the decedent is their present value determined under this section by using the section 7520 interest rate for the month in which the valuation date occurs (see §§ 20.7520-1(b) and 20.7520-2(a)(2)) and the appropriate actuarial tables under either paragraph (f)(4) or (g)(4) of this section, at the option of the decedent's executor.

(iii) For purposes of paragraphs (g)(2)(i) and (ii) of this section, where the decedent's executor is given the option to use the appropriate actuarial tables under either paragraph (f)(4) or (g)(4) of this section, the 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) If a decedent dies after April 30, 2019, and before June 1, 2023, the fair market value of annuities, interests for life or a term of years, and remainder or reversionary interests based on one or more measuring lives included in the gross estate is their present value determined under § 20.2031-7(d)(3).

(3) *Publications and actuarial computations by the Internal Revenue Service.* The factor for determining the present value of a remainder interest that is dependent on the termination of the life of one individual may be computed by using the formula in § 20.2031-7(d)(2)(ii)(B) to derive a remainder factor from the appropriate mortality table expressed to at least five decimal places. For the convenience of taxpayers, actuarial factors have been computed by the IRS and appear in Table S. The factor for determining the present value of a remainder interest following a term certain may be computed by using the formula in § 20.2031-7(d)(2)(ii)(A) expressed to at least six decimal places. For the convenience of taxpayers, actuarial factors have been computed by the IRS and appear in Table B. Adjustment factors for term certain annuities payable at the beginning of each interval may be computed by using the formula in § 20.2031-7(d)(2)(iv)(C) expressed to at least four decimal places. For the convenience of taxpayers, actuarial factors have been computed by the IRS and appear in Table J. Adjustment factors for annuities payable at the end of each interval may be computed by using the formula in § 20.2031-7(d)(2)(iv)(B) expressed to at least four decimal places. For the convenience of taxpayers, actuarial factors have been computed by the IRS and appear in Table K. These tables are referenced and explained by IRS Publication 1457, *Actuarial Values Version 3A* (2009). Publication 1457 includes examples that illustrate how to compute many special factors for more unusual situations. The actuarial tables are 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). Table S also can be found in paragraph (g)(4) of this section, but only for interest rates from 0.2 to 14 percent, inclusive. Tables B, J, and K also can be found in § 20.2031-7(d)(6), but only for interest rates from 4.2 to 14 percent, inclusive. If a special factor is required in the case of an actual decedent, the special factor may be calculated by the executor using the actuarial formulas in § 20.2031-7(d)(2) or the executor may request a ruling to obtain the factor from the Internal Revenue Service. The request for a ruling must be accompanied by a recitation of the facts including a statement of the date of birth for each measuring life, the date of the decedent's death, any other applicable dates, and a copy of the will, trust, or other relevant documents. A request for a ruling must comply with the instructions for requesting a ruling published periodically in the Internal Revenue Bulletin (see §§ 601.201 and 601.601(d)(2)(ii)(*b*) of this chapter) and must include payment of the required user fee.

(4) *Actuarial tables.* Except as provided in § 20.7520-3(b) (pertaining to certain limitations on the use of prescribed tables), actuarial factors based on Table 2000CM must be used in the application of the provisions of this section. The factor for determining the present value of a remainder interest that is dependent on the termination of the life of one individual may be computed by using the formula in § 20.2031-7(d)(2)(ii)(B) to derive a remainder factor from the appropriate mortality table to at least five decimal places. For the convenience of taxpayers, actuarial factors, when the section 7520 interest rate component is from 0.2 to 20 percent, inclusive, have been computed by the IRS and appear in Table S (applicable on and after May 1, 2009, and before June 1, 2023). These actuarial tables, as referenced and explained by IRS Publication 1457, *Actuarial Valuations Version 3A,* are available, at no charge, electronically via the IRS website at *https://www.irs.gov/retirement-plans/actuarial-tables.* Table S (notwithstanding the lack of the applicable termination date in its heading), where the section 7520 interest rate component is from 0.2 to 14 percent, inclusive, and Table 2000CM are as follows:

(5) *Applicability dates.* Paragraphs (g)(1) through (4) of this section apply on and after May 1, 2009, and before June 1, 2023.

[T.D. 8540, 59 FR 30151, June 10, 1994, as amended at 59 FR 30152, June 10, 1994; T.D. 8819, 64 FR 23211, 23212, Apr. 30, 1999; 64 FR 33195, June 22, 1999; T.D. 8886, 65 FR 36943, June 12, 2000; T.D. 9448, 74 FR 21509, May 7, 2009; T.D. 9540, 76 FR 49637, Aug. 10, 2011; T.D. 9974, 88 FR 37445, June 7, 2023]