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Sec. 1.642(c)-6A Valuation of charitable remainder interests for which the valuation date is before June 1, 2023.

(a) Valuation of charitable remainder interests for which the valuation date is before January 1, 1952.

There was no provision for the qualification of pooled income funds under section 642 until 1969. See section 20.2031-7A(a) of this chapter (Estate Tax Regulations) for the determination of the present value of a charitable remainder interest created before January 1, 1952.

(b) Valuation of charitable remainder interests for which the valuation date is after December 31, 1951, and before January 1, 1971.

No charitable deduction is allowable for a transfer to a pooled income fund for which the valuation date is after the effective dates of the Tax Reform Act of 1969 unless the pooled income fund meets the requirements of section 642(c)(5). See section 20.2031-7A(b) of this chapter (Estate Tax Regulations) for the determination of the present value of a charitable remainder interest for which the valuation date is after December 31, 1951, and before January 1, 1971.

(c) Present value of remainder interest in the case of transfers to pooled income funds for which the valuation date is after December 31, 1970, and before December 1, 1983.

For the determination of the present value of a remainder interest in property transferred to a pooled income fund for which the valuation date is after December 31, 1970, and before December 1, 1983, see section 20.2031-7A(c) of this chapter (Estate Tax Regulations) and former section 1.642(c)-6(e) (as contained in the 26 CFR part 1 edition revised as of April 1, 1994).

(d) Present value of remainder interest dependent on the termination of one life in the case of transfers to pooled income funds made after November 30, 1983, for which the valuation date is before May 1, 1989.

(1) In general.

For transfers to pooled income funds made after November 30, 1983, for which the valuation date is before May 1, 1989, the present value of the remainder interest at the time of the transfer of property to the fund is determined by computing the present value (at the time of the transfer) of the life income interest in the transferred property (as determined under paragraph (d)(2) of this section) and subtracting that value from the fair market value of the transferred property on the valuation date. The present value of a remainder interest that is dependent on the termination of the life of one individual is computed by use of Table G in paragraph (d)(4) of this section. For purposes of the computation under this section, the age of an individual is to be taken as the age of the individual at the individual's nearest birthday.

(2) Present value of life income interest.

The present value of the life income interest in property transferred to a pooled income fund shall be computed on the basis of:

(i) Life contingencies determined from the values of 1x that are set forth in Table LN of section 20.2031-7A(d)(6) of this chapter (Estate Tax Regulations); and

(ii) Discount at a rate of interest, compounded annually, equal to the highest yearly rate of return of the pooled income fund for the 3 taxable years immediately preceding its taxable year in which the transfer of property to the fund is made. For purposes of this paragraph (d)(2), the yearly rate of return of a pooled income fund is determined as provided in section 1.642(c)-6(c) unless the highest yearly rate of return is deemed to be 9 percent. For purposes of this paragraph (d)(2), the first taxable year of a pooled income fund is considered a taxable year even though the taxable year consists of less than 12 months. However, appropriate adjustments must be made to annualize the rate of return earned by the fund for that period. Where it appears from the facts and circumstances that the highest yearly rate of return for the 3 taxable years immediately preceding the taxable year in which the transfer of property is made has been purposely manipulated to be substantially less than the rate of return that would otherwise be reasonably anticipated with the purpose of obtaining an excessive charitable deduction, that rate of return may not be used. In that case, the highest yearly rate of return of the fund is determined by treating the fund as a pooled income fund that has been in existence for less than 3 preceding taxable years. If a pooled income fund has been in existence less than 3 taxable years immediately preceding the taxable year in which the transfer of property to the fund is made, the highest yearly rate of return is deemed to be 9 percent.

(3) Computation of value of remainder interest.

The factor which is used in determining the present value of the remainder interest is the factor under the appropriate yearly rate of return in column (2) of Table G opposite the number in column (1) which corresponds to the age of the individual upon whose life the value of the remainder interest is based. If the yearly rate of return is a percentage which is between yearly rates of return for which factors are provided in Table G, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying, by the factor determined under this paragraph (d)(3), the fair market value on the appropriate valuation date. If the yearly rate of return is below 2.2 percent or above 14 percent, see section 1.642(c)-6(b). This paragraph (d)(3) may be illustrated by the following example:

Example. A, who will be 50 years old on April 15, 1985, transfers $100,000 to a pooled income fund on January 1, 1985, and retains a life income interest in such property. The highest yearly rate of return earned by the fund for its 3 preceding taxable years is 9.9 percent. In Table G the figure in column (2) opposite 50 years under 9.8 percent is .15653 and under 10 percent is .15257. The present value of the remainder interest is $15,455, computed as follows:

Factor at 9.8 percent for person aged 50	.15653
Factor at 10 percent for person aged 50	.15257
Difference	.00396
Interpolation adjustment:

9.9% - 9.8% x
-------------= ------
.2% .00396
x=.00198

Factor at 9.8 percent for person aged 50	0.15653
Less:
Interpolation adjustment	.00198
Interpolated factor	.15455
Present value of remainder interest ($100,000 × .15455	$15,455

(4) Actuarial tables.

The following tables shall be used in the application of the provisions of this section.

Table G Table G - Single Life, Unisex - Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown - Applicable for Transfers After November 30, 1983, and Before May 1, 1989
(1) Age	(2) Yearly rate of return
(1) Age	2.2%	2.4%	2.6%	2.8%	3.0%
0	.23930	.21334	.19077	.17113	.15401
1	.22891	.20224	.17903	.15880	.14114
2	.23297	.20610	.18265	.16218	.14429
3	.23744	.21035	.18669	.16600	.14787
4	.24212	.21485	.19098	.17006	.15171
5	.24701	.21955	.19547	.17434	.15577
6	.25207	.22442	.20015	.17880	.16001
7	.25726	.22944	.20497	.18342	.16441
8	.26259	.23461	.20995	.18820	.16898
9	.26809	.23995	.21511	.19315	.17373
10	.27373	.24544	.22043	.19828	.17865
11	.27953	.25110	.22592	.20358	.18375
12	.28546	.25690	.23156	.20904	.18902
13	.29149	.26280	.23731	.21462	.19440
14	.29757	.26877	.24312	.22026	.19986
15	.30368	.27476	.24896	.22593	.20535
16	.30978	.28075	.25481	.23161	.21085
17	.31589	.28676	.26068	.23732	.21637
18	.32204	.29280	.26659	.24306	.22193
19	.32825	.29892	.27257	.24889	.22759
20	.33457	.30514	.27867	.25484	.23336
21	.34099	.31148	.28489	.26092	.23927
22	.34751	.31794	.29124	.26712	.24532
23	.35416	.32452	.29773	.27348	.25152
24	.36096	.33127	.30439	.28002	.25791
25	.36793	.33821	.31124	.28676	.26452
26	.37509	.34535	.31832	.29374	.27136
27	.38244	.35269	.32560	.30093	.27844
28	.38998	.36023	.33311	.30836	.28577
29	.39767	.36795	.34080	.31599	.29330
30	.40553	.37584	.34868	.32382	.30104
31	.41352	.38388	.35672	.33182	.30897
32	.42165	.39208	.36494	.34001	.31710
33	.42993	.40044	.37333	.34839	.32543
34	.43834	.40894	.38188	.35694	.33395
35	.44689	.41760	.39060	.36567	.34266
36	.45556	.42640	.39947	.37458	.35156
37	.46435	.43534	.40850	.38365	.36063
38	.47325	.44440	.41767	.39288	.36987
39	.48226	.45358	.42696	.40225	.37927
40	.49136	.46288	.43640	.41177	.38884
41	.50056	.47228	.44596	.42143	.39856
42	.50988	.48182	.45566	.43125	.40846
43	.51927	.49145	.46547	.44120	.41850
44	.52874	.50118	.47540	.45128	.42869
45	.53828	.51099	.48543	.46146	.43899
46	.54788	.52088	.49554	.47176	.44943
47	.55754	.53083	.50574	.48216	.45998
48	.56726	.54087	.51604	.49267	.47065
49	.57703	.55097	.52642	.50327	.48144
50	.58685	.56114	.53688	.51398	.49234
51	.59670	.57136	.54740	.52476	.50333
52	.60658	.58161	.55798	.53560	.51441
53	.61647	.59189	.56859	.54651	.52556
54	.62635	.60217	.57923	.55744	.53675
55	.63622	.61246	.58987	.56840	.54798
56	.64606	.62273	.60052	.57937	.55923
57	.65589	.63299	.61117	.59037	.57052
58	.66569	.64324	.62181	.60136	.58183
59	.67546	.65347	.63246	.61237	.59316
60	.68521	.66368	.64309	.62338	.60450
61	.69492	.67388	.65372	.63440	.61587
62	.70461	.68406	.66434	.64542	.62726
63	.71425	.69420	.67494	.65643	.63865
64	.72384	.70430	.68550	.66742	.65002
65	.73336	.71434	.69602	.67837	.66137
66	.74281	.72431	.70647	.68926	.67267
67	.75216	.73419	.71684	.70009	.68391
68	.76143	.74399	.72714	.71085	.69509
69	.77060	.75370	.73735	.72153	.70622
70	.77969	.76334	.74750	.73215	.71728
71	.78870	.77290	.75758	.74272	.72830
72	.79764	.78240	.76760	.75323	.73928
73	.80646	.79178	.77751	.76364	.75016
74	.81511	.80099	.78725	.77387	.76086
75	.82353	.80995	.79674	.78386	.77132
76	.83169	.81866	.80596	.79357	.78149
77	.83960	.82710	.81491	.80301	.79139
78	.84727	.83530	.82360	.81218	.80101
79	.85473	.84328	.83207	.82112	.81041
80	.86201	.85106	.84034	.82986	.81960
81	.86905	.85861	.84837	.83835	.82853
82	.87585	.86589	.85612	.84655	.83717
83	.88239	.87291	.86360	.85447	.84552
84	.88873	.87971	.87085	.86216	.85362
85	.89487	.88630	.87789	.86963	.86150
86	.90070	.89258	.88459	.87674	.86901
87	.90609	.89838	.89079	.88332	.87597
88	.91106	.90372	.89650	.88939	.88239
89	.91570	.90872	.90184	.89507	.88839
90	.92014	.91350	.90696	.90051	.89416
91	.92435	.91804	.91182	.90569	.89964
92	.92822	.92222	.91630	.91045	.90469
93	.93170	.92597	.92032	.91474	.90923
94	.93477	.92929	.92387	.91853	.91325
95	.93743	.93216	.92695	.92181	.91673
96	.93967	.93458	.92955	.92458	.91966
97	.94167	.93674	.93186	.92704	.92228
98	.94342	.93863	.93389	.92921	.92457
99	94508	94041	.93580	.93124	.92673
100	.94672	.94218	.93770	.93326	.92887
101	.94819	.94377	.93940	.93508	.93080
102	.94979	.94550	.94125	.93704	.93288
103	.95180	.94766	.94357	.93952	.93550
104	.95377	.94979	.94585	.94194	.93806
105	.95663	.95288	.94916	.94547	.94181
106	.96101	.95762	.95425	.95091	.94760
107	.96688	.96398	.96110	.95824	.95539
108	.97569	.97354	.97141	.96928	.96717
109	.98924	.98828	.98733	.98638	.98544

Table G Table G - Single Life, Unisex - Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown - Applicable for Transfers After November 30, 1983, and Before May 1, 1989
(1) Age	(2) Yearly rate of return
(1) Age	3.2%	3.4%	3.6%	3.8%	4.0%
0	.13908	.12603	.11461	.10461	.09583
1	.12570	.11220	.10036	.08998	.08086
2	.12862	.11489	.10284	.09225	.08293
3	.13198	.11802	.10576	.09496	.08544
4	.13559	.12141	.10893	.09793	.08821
5	.13943	.12503	.11234	.10112	.09121
6	.14345	.12884	.11593	.10451	.09439
7	.14763	.13280	.11968	.10805	.09773
8	.15198	.13694	.12360	.11176	.10125
9	.15652	.14126	.12771	.11567	.10495
10	.16123	.14576	.13200	.11975	.10883
11	.16613	.15045	.13648	.12402	.11290
12	.17119	.15531	.14113	.12847	.11715
13	.17638	.16029	.14591	.13304	.12152
14	.18164	.16535	.15076	.13769	.12597
15	.18693	.17044	.15565	.14238	.13045
16	.19224	.17554	.16055	.14707	.13494
17	.19756	.18066	.16547	.15178	.13945
18	.20294	.18584	.17044	.15655	.14401
19	.20840	.19110	.17550	.16140	.14866
20	.21399	.19650	.18069	.16639	.15344
21	.21972	.20203	.18602	.17152	.15836
22	.22559	.20771	.19151	.17680	.16344
23	.23162	.21356	.19716	.18225	.16869
24	.23784	.21960	.20301	.18791	.17414
25	.24429	.22588	.20910	.19380	.17984
26	.25098	.23240	.21545	.19996	.18581
27	.25792	.23918	.22206	.20639	.19205
28	.26512	.24623	.22894	.21310	.19858
29	.27253	.25350	.23605	.22004	.20534
30	.28016	.26100	.24341	.22724	.21236
31	.28799	.26871	.25097	.23464	.21961
32	.29603	.27664	.25877	.24230	.22710
33	.30428	.28478	.26679	.25018	.23484
34	.31273	.29314	.27504	.25830	.24280
35	.32139	.30172	.28351	.26665	.25102
36	.33024	.31050	.29220	.27523	.25948
37	.33929	.31949	.30111	.28404	.26816
38	.34851	.32867	.31022	.29305	.27707
39	.35791	.33804	.31953	.30228	.28620
40	.36749	.34759	.32904	.31172	.29555
41	.37724	.35733	.33874	.32137	.30512
42	.38717	.36727	.34866	.33124	.31493
43	.39727	.37739	.35877	.34132	.32495
44	.40752	.38768	.36906	.35159	.33518
45	.41791	.39811	.37952	.36204	.34560
46	.42844	.40871	.39014	.37267	.35621
47	.43910	.41944	.40092	.38347	.36701
48	.44990	.43034	.41188	.39446	.37801
49	.46083	.44137	.42299	.40562	.38919
50	.47189	.45256	.43427	.41695	.40056
51	.48306	.46386	.44567	.42844	.41209
52	.49432	.47528	.45721	.44006	.42378
53	.50567	.48679	.46886	.45182	.43562
54	.51708	.49838	.48060	.46367	.44756
55	.52854	.51004	.49242	.47563	.45962
56	.54004	.52175	.50430	.48766	.47177
57	.55159	.53352	.51626	.49978	.48402
58	.56316	.54533	.52827	.51196	.49636
59	.57478	.55719	.54036	.52424	.50879
60	.58643	.56910	.55250	.53658	.52131
61	.59811	.58107	.56471	.54901	.53393
62	.60982	.59307	.57697	.56150	.54662
63	.62155	.60510	.58928	.57405	.55940
64	.63327	.61714	.60161	.58664	.57222
65	.64498	.62918	.61395	.59926	.58508
66	.65666	.64120	.62628	.61188	.59796
67	.66829	.65319	.63859	.62448	.61083
68	.67986	.66512	.65086	.63706	.62370
69	.69139	.67702	.66311	.64963	.63656
70	.70286	.68888	.67533	.66218	.64942
71	.71431	.70073	.68754	.67474	.66231
72	.72572	.71255	.69974	.68730	.67520
73	.73704	.72429	.71188	.69980	.68805
74	.74819	.73586	.72384	.71214	.70075
75	.75909	.74718	.73557	.72424	.71320
76	.76971	.75822	.74700	.73606	.72538
77	.78004	.76897	.75815	.74758	.73726
78	.79010	.77944	.76902	.75883	.74886
79	.79993	.78968	.77965	.76984	.76023
80	.80955	.79971	.79008	.78064	.77140
81	.81891	.80948	.80024	.79118	.78230
82	.82796	.81894	.81009	.80140	.79288
83	.83672	.82810	.81962	.81131	.80314
84	.84525	.83700	82891	.82096	.81314
85	.85352	.84567	.83795	.83037	.82291
86	.86141	.85394	.84659	.83936	.83224
87	.86874	.86162	.85461	.84771	.84092
88	.87549	.86870	.86201	.85542	.84893
89	.88182	.87534	.86895	.86266	.85645
90	.88789	.88171	.87562	86961	.86369
91	.89367	.88779	.88198	.87625	.87059
92	.89900	.89338	.88784	.88237	.87697
93	.90379	.89842	.89312	.88788	.88271
94	.90803	.90288	.89780	.89277	.88781
95	.91171	.90675	.90185	.89701	.89223
96	.91481	.91001	.90527	.90058	.89594
97	.91757	.91291	.90831	.90376	.89926
98	.91999	.91546	.91098	.90655	.90217
99	.92227	.91786	.91349	.90917	.90490
100	.92453	.92023	.91598	.91177	.90761
101	.92656	.92236	.91821	.91410	.91003
102	.92875	.92467	.92063	.91662	.91266
103	.93152	.92758	.92367	.91980	91597
104	.93423	.93042	.92665	.92291	.91920
105	.93818	.93458	.93101	.92747	.92395
106	.94430	.94104	.93779	.93457	.93127
107	95256	.94975	.94696	.94418	.94143
108	.96507	96298	.96090	.95883	.95676
109	.98450	.98356	.98263	.98170	.98077

Table G Table G - Single Life, Unisex - Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown - Applicable for Transfers After November 30, 1983, and Before May 1, 1989
(1) Age	(2) Yearly rate of return
(1) Age	4.2%	4.4%	4.6%	4.8%	5.0%
0	.08811	.08132	.07534	.07006	.06539
1	.07283	.06576	.05952	.05400	.04912
2	.07471	.06746	.06106	.05539	.05037
3	.07704	.06962	.06304	.05722	.05205
4	.07962	.07202	.06528	.05930	.05398
5	.08243	.07464	.06773	.06159	.05612
6	.08542	.07745	.07037	.06406	.05844
7	.08857	.08042	.07316	.06669	.06091
8	.09189	.08355	.07612	.06948	.06354
9	.09540	.08687	.07926	.07245	.06635
10	.09908	.09037	.08258	.07560	.06934
11	.10296	.09406	.08609	.07894	.07251
12	.10701	.09793	.08977	.08245	.07586
13	.11119	.10191	.09358	.08608	.07932
14	.11544	.10597	.09745	.08978	.08285
15	.11972	.11007	.10136	.09350	.08640
16	.12402	.11416	.10527	.09723	.08995
17	.12832	.11827	.10919	.10096	.09351
18	.13268	.12243	.11315	.10474	.09711
19	.13712	.12667	.11720	.10860	.10078
20	.14170	.13105	.12138	.11259	.10459
21	.14642	.13557	.12570	.11671	.10853
22	.15129	.14024	.13017	.12099	.11261
23	.15634	.14508	.13481	.12544	.11687
24	.16159	.15013	.13967	.13009	.12133
25	.16709	.15543	.14477	.13500	.12604
26	.17286	.16101	.15014	.14018	.13103
27	.17891	.16686	.15580	.14564	.13630
28	.18525	.17301	.16175	.15140	.14187
29	.19183	.17940	.16796	.15742	.14770
30	.19867	.18606	.17443	.16370	.15380
31	.20574	.19295	.18114	.17023	.16013
32	.21307	.20010	.18811	.17702	.16674
33	.22064	.20751	.19535	.18407	.17362
34	.22846	.21516	.20283	.19138	.18075
35	.23653	.22307	.21058	.19896	.18816
36	.24484	.23124	.21859	.20681	.19584
37	.25340	.23966	.22685	.21492	.20379
38	.26219	.24831	.23536	.22328	.21199
39	.27120	.25720	.24411	.23188	.22044
40	.28045	.26633	.25311	.24075	.22916
41	.28992	.27569	.26236	.24986	.23814
42	.29965	.28532	.27188	.25926	.24741
43	.30960	.29518	.28163	.26890	.25693
44	.31977	.30527	.29164	.27880	.26671
45	.33013	.31557	.30185	.28892	.27673
46	.34071	.32609	.31230	.29929	.28700
47	.35148	.33681	.32296	.30988	.29750
48	.36246	.34777	.33387	.32072	.30826
49	.37364	.35893	.34499	.33179	.31927
50	.38503	.37030	.35634	.34310	.33053
51	.39659	.38187	.36790	.35462	.34201
52	.40832	.39362	.37965	.36636	.35371
53	.42021	.40554	.39158	.37829	.36562
54	.43222	.41760	.40367	.39039	.37771
55	.44436	.42980	.41591	.40264	.38997
56	.45660	.44212	.42828	.41504	.40239
57	.46897	.45456	.44079	.42760	.41498
58	.48142	.46712	.45342	.44030	.42771
59	.49399	.47980	.46620	.45314	.44062
60	.50666	.49260	.47910	.46613	.45367
61	.51944	.50552	.49214	.47927	.46690
62	.53232	.51856	.50531	.49256	.48028
63	.54529	.53169	.51860	.50598	.49381
64	.55832	.54491	.53198	.51950	.50746
65	.57140	.55819	.54544	.53312	.52121
66	.58451	.57152	.55895	.54681	.53506
67	.59763	.58486	.57251	.56054	.54896
68	.61076	.59823	.58609	.57432	.56292
69	.62390	.61162	.59971	.58816	.57695
70	.63705	.62503	.61337	.60204	.59104
71	.65023	.63849	.62709	.61600	.60522
72	.66344	.65199	.64086	.63003	.61949
73	.67661	.66547	.65463	.64407	.63378
74	.68964	.67882	.66827	.65798	.64796
75	.70243	.69193	.68168	.67168	.66192
76	.71495	.70477	.69482	.68511	.67563
77	.72717	.71731	.70768	.69826	.68905
78	.73912	.72959	.72026	.71114	.70221
79	.75083	.74163	.73262	.72379	.71515
80	.76235	.75348	.74479	.73627	.72792
81	.77360	.76506	.75669	.74848	.74043
82	.78452	.77632	.76827	.76036	.75260
83	.79513	.78725	.77952	.77192	.76446
84	.80547	.79792	.79051	.78322	.77606
85	.81557	.80836	.80126	.79429	.78742
86	.82524	.81835	.81157	.80489	.79832
87	.83423	.82764	.82115	.81477	.80847
88	.84253	.83623	.83002	.82390	.81787
89	.85033	.84430	.83836	.83250	.82672
90	.85784	.85208	.84639	.84079	.83525
91	.86502	.85951	.85408	.84871	.84342
92	.87164	.86638	.86118	.85605	.85098
93	.87761	.87257	.86759	.86267	.85781
94	.88290	.87806	.87327	.86854	.86386
95	.88750	.88282	.87820	.87364	.86913
96	.89136	.88683	.88236	.87793	.87355
97	.89481	.89041	.88606	.88176	.87750
98	.89783	.89354	.88930	.88511	.88096
99	.90067	.89649	.89235	.88826	.88420
100	.90349	.89941	.89538	.89138	.88743
101	.90600	.90202	.89807	.89416	.89029
102	.90873	.90484	.90099	.89717	.89339
103	.91217	.90841	.90468	.90099	.99733
104	.91553	.91188	.90827	.90469	.90114
105	.92047	.91701	.91358	.91018	.90680
106	.92819	.92504	.92191	.91880	.91571
107	.93868	.93596	.93325	.93056	.92788
108	.95471	.95267	.95064	.94862	.94661
109	.97985	.97893	.97801	.97710	.97619

Table G Table G - Single Life, Unisex - Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown - Applicable for Transfers After November 30, 1983, and Before May 1, 1989
(1) Age	(2) Yearly rate of return
(1) Age	5.2%	5.4%	5.6%	5.8%	6.0%
0	.06126	.05759	.05433	.05143	.04884
1	.04480	.04096	.03754	.03450	.03179
2	.04591	.04194	.03841	.03527	.03246
3	.04745	.04336	.03972	.03646	.03355
4	.04924	.04502	.04125	.03789	.03487
5	.05124	.04689	.04300	.03952	.03639
6	.05342	.04893	.04492	.04131	.03808
7	.05574	.05112	.04697	.04324	.03990
8	.05822	.05346	.04918	.04533	.04186
9	.06089	.05598	.05156	.04759	.04400
10	.06372	.05866	.05411	.05000	.04630
11	.06673	.06153	.05684	.05260	.04877
12	.06992	.06457	.05973	.05536	.05141
13	.07322	.06772	.06274	.05824	.05415
14	.07659	.07093	.06581	.06117	.05695
15	.07998	.07417	.06890	.06411	.05976
16	.08337	.07739	.07197	.06704	.06255
17	.08675	.08062	.07504	.06996	.06533
18	.09018	.08387	.07813	.07290	.06813
19	.09367	.08720	.08130	.07591	.07099
20	.09730	.09065	.08458	.07904	.07397
21	.10106	.09423	.08800	.08229	.07707
22	.10496	.09796	.09155	.08568	.08030
23	.10903	.10185	.09526	.08923	.08368
24	.11330	.10594	.09918	.09297	.08726
25	.11782	.11028	.10334	.09696	.09108
26	.12262	.11489	.10778	.10122	.09518
27	.12771	.11979	.11249	.10576	.09955
28	.13309	.12499	.11751	.11060	.10421
29	.13873	.13044	.12278	.11570	.10914
30	.14464	.13617	.12833	.12107	.11433
31	.15079	.14214	.13412	.12668	.11977
32	.15722	.14838	.14018	.13256	.12548
33	.16391	.15490	.14652	.13873	.13147
34	.17087	.16168	.15312	.14515	.13772
35	.17811	.16874	.16001	.15186	.14426
36	.18562	.17608	.16717	.15886	.15108
37	.19340	.18369	.17462	.16613	.15819
38	.20144	.19157	.18233	.17368	.16557
39	.20974	.19971	.19031	.18149	.17322
40	.21830	.20812	.19856	.18959	.18115
41	.22714	.21681	.20710	.19797	.18938
42	.23627	.22579	.21594	.20665	.19791
43	.24566	.23505	.22505	.21562	.20673
44	.25532	.24458	.23445	.22488	.21585
45	.26522	.25436	.24410	.23440	.22523
46	.27538	.26441	.25402	.24420	.23490
47	.28579	.27471	.26421	.25427	.24484
48	.29647	.28529	.27469	.26463	.25508
49	.30739	.29613	.28543	.27527	.26562
50	.31859	.30724	.29646	.28620	.27645
51	.33001	.31860	.30774	.29740	.28755
52	.34167	.33020	.31928	.30886	.29893
53	.35355	.34204	.33105	.32057	.31056
54	.36562	.35407	.34304	.33250	.32243
55	.37787	.36630	.35523	.34465	.33452
56	.39029	.37870	.36761	.35699	.34682
57	.40289	.39130	.38020	.36956	.35935
58	.41565	.40408	.39297	.38231	.37208
59	.42859	.41704	.40595	.39529	.38504
60	.44170	.43019	.41912	.40847	.39822
61	.45499	.44353	.43250	.42187	.41164
62	.46845	.45706	.44607	.43548	.42527
63	.48208	.47076	.45984	.44930	.43913
64	.49583	.48461	.47377	.46329	.45317
65	.50971	.49859	.48784	.47744	.46738
66	.52369	.51269	.50204	.49173	.48175
67	.53774	.52688	.51635	.50614	.49625
68	.55187	.54115	.53075	.52066	.51088
69	.56607	.55551	.54526	.53530	.52563
70	.58035	.56997	.55987	.55006	.54053
71	.59474	.58455	.57463	.56498	.55559
72	.60923	.59924	.58952	.58004	.57082
73	.62375	.61398	.60446	.59518	.58613
74	.63818	.62864	.61933	.61026	.60140
75	.65240	.64310	.63402	.62515	.61649
76	.66636	.65731	.64846	.63981	.63135
77	.68005	.67124	.66263	.65420	.64596
78	.69347	.68492	.67655	.66836	.66033
79	.70669	.69840	.69028	.68232	.67452
80	.71973	.71171	.70384	.69613	.68856
81	.73252	.72477	.71717	.70970	.70237
82	.74499	.73751	.73016	.72295	.71587
83	.75713	.74992	.74284	.73589	.72905
84	.76901	.76208	.75527	.74857	.74198
85	.78067	.77402	.76748	.76104	.75471
86	.79185	.78548	.77921	.77304	.76695
87	.80228	.79617	.79015	.78423	.77838
88	.81193	.80607	.80029	.79460	.78899
89	.82102	.81540	.80985	.80438	.79899
90	.82979	.82441	.81909	.81384	.80867
91	.83820	.83304	.82795	.82292	.81796
92	.84598	.84104	.83616	.83134	.82657
93	.85300	.84826	.84357	.83894	.83437
94	.85924	.85468	.85017	.84570	.84130
95	.86466	.86025	.85589	.85158	.84732
96	.86922	.86494	.86071	.85652	.85238
97	.87329	.86913	.86501	.86093	.85690
98	.87685	.87279	.86877	.86479	.86085
99	.88019	.87622	.87230	.86841	.86456
100	.88351	.87964	.87580	.87200	.86824
101	.88646	.88267	.87891	.87519	.87150
102	.88965	.88594	.88227	.87863	.87503
103	.89370	.89011	.88654	.88301	.87952
104	.89763	.89414	.89068	.88725	.88385
105	.90345	.90013	.89683	.89356	.89032
106	.91265	.90961	.90658	.90358	.90060
107	.92522	.92258	.91995	.91734	.91474
108	.94461	.94262	.94063	.93866	.93670
109	.97529	.97438	.97348	.97259	.97170

Table G Table G - Single Life, Unisex - Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown - Applicable for Transfers After November 30, 1983, and Before May 1, 1989
(1) Age	(2) Yearly rate of return
(1) Age	6.2%	6.4%	6.6%	6.8%	7.0%
0	.04653	.04447	.04262	.04095	.03946
1	.02937	.02720	.02525	.02351	.02194
2	.02994	.02769	.02567	.02385	.02221
3	.03094	.02860	.02650	.02460	.02290
4	.03216	.02973	.02755	.02558	.92380
5	.03359	.03106	.02879	.02674	.02488
6	.03517	.03255	.03019	.02805	.02612
7	.03688	.03416	.03171	.02949	.02747
8	.03874	.03592	.03337	.03106	.02896
9	.04077	.03784	.03519	.03279	.03061
10	.04295	.03992	.03717	.03467	.03240
11	.04531	.04217	.03931	.03672	.03436
12	.04782	.04457	.04161	.03892	.02647
13	.05045	.04708	.04402	.04122	.03868
14	.05312	.04964	.04646	.04357	.04093
15	.05581	.05220	.04891	.04591	.04317
16	.05847	.05474	.05134	.04822	.04538
17	.06111	.05726	.05374	.05051	.04756
18	.06378	.05979	.05615	.05280	.04974
19	.06650	.06238	.05861	.05514	.05196
20	.06933	.06507	.06117	.05758	.05429
21	.07228	.06788	.06384	.06013	.05671
22	.07535	.07081	.06664	.06279	.05925
23	.07858	.07389	.06958	.06559	.06192
24	.08201	.07717	.07270	.06858	.06477
25	.08567	.08067	.07606	.07179	.06785
26	.08960	.08444	.07968	.07527	.07118
27	.09380	.08849	.08357	.07901	.07478
28	.09830	.09283	.08775	.08304	.07867
29	.10306	.09742	.09218	.08732	.08280
30	.10808	.10228	.09688	.09187	.08720
31	.11335	.10738	.10182	.09665	.09182
32	.11889	.11275	.10704	.10170	.09672
33	.12471	.11840	.11252	.10703	.10189
34	.13079	.12432	.11827	.11261	.10732
35	.13716	.13052	.12431	.11849	.11305
36	.14381	.13701	.13063	.12465	.11905
37	.15075	.14378	.13724	.13110	.12534
38	.15796	.15083	.14412	.13782	.13190
39	.16545	.15815	.15129	.14483	.13875
40	.17322	.16576	.15874	.15212	.14589
41	.18129	.17367	.16649	.15971	.15332
42	.18967	.18190	.17456	.16763	.16108
43	.19834	.19041	.18293	.17585	.16915
44	.20731	.19924	.19160	.18437	.17753
45	.21655	.20834	.20055	.19318	.18619
46	.22608	.21773	.20981	.20229	.19516
47	.23590	.22741	.21935	.21170	.20443
48	.24602	.23741	.22922	.22144	.21403
49	.25644	.24770	.23939	.23148	.22394
50	.26716	.25831	.24989	.24185	.23419
51	.27816	.26921	.26068	.25253	.24475
52	.28945	.28040	.27176	.26351	.25562
53	.30100	.29187	.28313	.27478	.26679
54	.31279	.30357	.29475	.28631	.27822
55	.32482	.31553	.30663	.29810	.28992
56	.33707	.32771	.31875	.31014	.30188
57	.34955	.34015	.33112	.32244	.31411
58	.36225	.35280	.34372	.33499	.32659
59	.37519	.36571	.35659	.34781	.33936
60	.38836	.37886	.36971	.36089	.35239
61	.40177	.39226	.38309	.37425	.36572
62	.41542	.40591	.39674	.38788	.37932
63	.42930	.41981	.41064	.40178	.39321
64	.44338	.43392	.42477	.41591	.40734
65	.45765	.44823	.43910	.43027	.42171
66	.47208	.46271	.45364	.44483	.43630
67	.48666	.47736	.46834	.45958	.45108
68	.50138	.49215	.48320	.47450	.46605
69	.51624	.50711	.49824	.48961	.48122
70	.53125	.52223	.51345	.50491	.49660
71	.54645	.53755	.52889	.52045	.51223
72	.56183	.55307	.54453	.53621	.52809
73	.57731	.56870	.56030	.55211	.54412
74	.59275	.58431	.57606	.56801	.56015
75	.60803	.59976	.59168	.58379	.57607
76	.62308	.61500	.60709	.59936	.59179
77	.63789	.63000	.62227	.61470	.60730
78	.65247	.64477	.63723	.62984	.62261
79	.66687	.65938	.65203	.64483	.63777
80	.68114	.67386	.66672	.65971	.65284
81	.69518	.68812	.68119	.67438	.66770
82	.70891	.70207	.69535	.68875	.68227
83	.72232	.71572	.70922	.70283	.69655
84	.73550	.72913	.72285	.71668	.71061
85	.74847	.74234	.73630	.73035	.72449
86	.76096	.75506	.74925	.74353	.73789
87	.77263	.76696	.76137	.75585	.75042
88	.78345	.77799	.77261	.76730	.76207
89	.79367	.78842	.78323	.77812	.77308
90	.80356	.79851	.79353	.78862	.78376
91	.81306	.80821	.80344	.79871	.79405
92	.82187	.81722	.81263	.80810	.80361
93	.82984	.82538	.82096	.81659	.81228
94	.83694	.83263	.82837	.82416	.81999
95	.84310	.83893	.83481	.83073	.82670
96	.84829	.84424	.84023	.83626	.83234
97	.85291	.84897	.84506	.84120	.83738
98	.85696	.85310	.84929	.84551	.84177
99	.86075	.85698	.85325	.84956	.84590
100	.86452	.86084	.85719	.85357	.85000
101	.86785	.86424	.86066	.85711	.85360
102	.87146	.86792	.86442	.86094	.85750
103	.87605	.87261	.86921	.86583	.86248
104	.88047	.87713	.87382	.87053	.86727
105	.88710	.88390	.88073	.87758	.87446
106	.89764	.89471	.89179	.88889	.88601
107	.91216	.90960	.90705	.90451	.90199
108	.93474	.93280	.93086	.92894	.92702
109	.97081	.96992	.96904	.96816	.96729

Table G Table G - Single Life, Unisex - Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown - Applicable for Transfers After November 30, 1983, and Before May 1, 1989
(1) Age	(2) Yearly rate of return
(1) Age	7.2%	7.4%	7.6%	7.8%	8.0%
0	.03811	.03689	.03579	.03479	.03388
1	.02052	.01924	.01809	.01704	.01609
2	.02074	.01940	.01819	.01710	.01611
3	.02136	.01996	.01870	.01756	.01652
4	.02219	.02074	.01942	.01822	.01713
5	.02321	.02169	.02031	.01905	.01791
6	.02437	.02278	.02134	.02003	.01883
7	.02565	.02399	.02248	.02111	.01986
8	.02706	.02533	.02376	.02232	.02101
9	.02863	.02682	.02518	.02367	.02230
10	.03034	.02846	.02674	.02517	.02373
11	.03221	.03025	.02846	.02682	.02532
12	.03424	.03219	.03032	.02861	.02704
13	.03635	.03422	.03228	.03049	.02885
14	.03851	.03630	.03427	.03240	.03069
15	.04066	.03836	.03624	.03430	.03252
16	.04277	.04037	.03817	.03615	.03429
17	.04485	.04236	.04007	.03796	.03602
18	.04693	.04434	.04196	.03976	.03773
19	.04904	.04635	.04387	.04159	.03947
20	.05125	.04845	.04588	.04349	.04129
21	.05356	.05065	.04797	.04549	.04319
22	.05597	.05295	.05016	.04758	.04519
23	.05853	.05539	.05248	.04979	.04730
24	.06124	.05799	.05497	.05217	.04957
25	.06420	.06081	.05767	.05475	.05205
26	.06739	.06388	.06062	.05758	.05476
27	.07086	.06721	.06382	.06067	.05773
28	.07460	.07082	.06730	.06402	.06097
29	.07859	.07467	.07102	.06762	.06444
30	.08284	.07879	.07500	.07146	.06815
31	.08733	.08312	.07920	.07553	.07209
32	.09207	.08773	.08366	.07986	.07629
33	.09709	.09260	.08839	.08445	.08075
34	.10237	.09773	.09338	.08929	.08546
35	.10794	.10315	.09865	.09442	.09045
36	.11379	.10884	.10420	.09983	.09572
37	.11992	.11483	.11003	.10552	.10126
38	.12633	.12108	.11614	.11148	.10708
39	.13302	.12762	.12253	.11772	.11318
40	.14000	.13445	.12921	.12425	.11957
41	.14728	.14158	.13619	.13109	.12626
42	.15490	.14904	.14350	.13825	.13328
43	.16260	.15680	.15111	.145072	.14060
44	17104	.16488	.15905	.15351	.14825
45	.17955	.17326	.16727	.16159	.15619
46	.18838	.18194	.17582	.16999	.16445
47	.19751	.19093	.18467	.17870	.17302
48	.20698	.20026	.19386	.18776	.18194
49	.21676	.20991	.20338	.19715	.19119
50	.22689	.21991	.21325	.20689	.20080
51	.23732	.23023	.22344	.21695	.21074
52	.24808	.24086	.23396	.22735	.22102
53	.25914	.25181	.24479	.23807	.24252
54	.27047	.26304	.25591	.24908	.25372
55	.28208	.27455	.26733	.26039	.25372
56	.29395	.28633	.37901	.27197	.26521
57	.30610	.29840	.29099	.28386	.27700
58	.31851	.31074	.30325	.29604	.28909
59	.33122	.32337	.31581	.30853	.30150
60	.34420	.33630	.32867	.32132	.31422
61	.35748	.34953	.34185	.33444	.32727
62	.37106	.36307	.35535	.34788	.34066
63	.38492	.37691	.36915	.36165	.35438
64	.39905	.39102	.38324	.37571	.36841
65	.41342	.40539	.39760	.39005	.38272
66	.42803	.42000	.41221	.40465	.39731
67	.44283	.43483	.42705	.41949	.41215
68	.45784	.44987	.44211	.43457	.42724
69	.47307	.46513	.45741	.44990	.44254
70	.48851	.48063	.47296	.46549	.45821
71	.50422	.49641	.48880	.48139	.47416
72	.52018	.51246	.50493	.49758	.49042
73	.53631	.52870	.52126	.51400	.50691
74	.55247	.54497	.53764	.53048	.52347
75	.56852	.56115	.55393	.54687	.53997
76	.58439	.57714	.57005	.56311	.55632
77	.60005	.59294	.58599	.57917	.57249
78	.61551	.60856	.60174	.59506	.58851
79	.63084	.62405	.61739	.61085	.60443
80	.64609	.63946	.63296	.62657	.62030
81	.66114	.65469	.64835	.64213	.63602
82	.67589	.66963	.66347	.65742	.65146
83	.60937	.68429	.67831	.67243	.66664
84	.70463	.69875	.69296	.68726	.68165
85	.71872	.71304	.70745	.70194	.69651
86	.73233	.72685	.72146	.71614	.71089
87	.74507	.73978	.73458	.72944	.72438
88	.75691	.75181	.74679	.74183	.73694
89	.76810	.76319	.75834	.75355	.74883
90	.77897	.77424	.76957	.76496	.76040
91	.78945	.78490	.78040	.77596	.77158
92	.79919	.79481	.79048	.78621	.78198
93	.80801	.80380	.79963	.79550	.79143
94	.81587	.81180	.80777	.80379	.79985
95	.82271	.81877	.81487	.81100	.80719
96	.82846	.82462	.82083	.81707	.81335
97	.83360	.82985	.82615	.82248	.81885
98	.33808	.83441	.83079	.82720	.82365
99	.84228	.83869	.83514	.83163	.82815
100	.84645	.84294	.83947	.83603	.83262
101	.85012	.84668	.84327	.83988	.83653
102	.85409	.85072	.84737	.84405	.84077
103	.85917	.85588	.85262	.84939	.84619
104	.86403	.86083	.85765	.85449	.85136
105	.87136	.86829	.86524	.86221	.85921
106	.88315	.88032	.87750	.87470	.87192
107	.89949	.89700	.89452	.89206	.88961
108	.92511	.92321	.92132	.91944	.91757
109	.96642	.96555	.96468	.96382	.96296

Table G Table G - Single Life, Unisex - Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown - Applicable for Transfers After November 30, 1983, and Before May 1, 1989
(1) Age	(2) Yearly rate of return
(1) Age	8.2%	8.4%	8.6%	8.8%	9.0%
0	.03305	.03230	.03161	.03098	.03040
1	.01523	.01444	.01372	.01307	.01247
2	.01520	.01438	.01362	.01294	.01230
3	.01557	.01470	.01391	.01319	.01253
4	.01613	.01522	.01439	.01363	.01294
5	.01687	.01591	.01504	.01424	.01351
6	.01774	.01674	.01582	.01498	.01421
7	.01871	.01766	.01670	.01581	.01500
8	.01980	.01870	.01769	.01676	.01591
9	.02104	.01989	.01883	.01785	.01695
10	.02241	.02120	.02009	.01906	.01812
11	.02394	.02267	.02150	.02042	.01943
12	.02560	.02427	.02305	.02192	.02088
13	.02734	.02595	.02467	.02349	.02240
14	.02912	.02766	.02632	.02509	.02394
15	.03087	.02935	.02795	.02666	.02546
16	.03257	.03099	.02952	.02817	.02691
17	.03423	.03257	.03104	.02962	.02831
18	.03586	.03414	.03253	.03105	.02967
19	.03752	.03572	.03404	.03249	.03105
20	.03925	.03737	.03562	.03399	.03248
21	.04107	.03910	.03727	.03557	.03398
22	.04297	.04091	.03899	.03722	.03556
23	.04498	.04283	.04083	.03897	.03723
24	.04715	.04491	.04282	.04087	.03905
25	.04953	.04718	.04499	.04295	.04105
26	.05213	.04968	.04740	.04527	.04327
27	.05499	.05243	.05005	.04782	.04573
28	.05811	.05545	.05295	.05062	.04844
29	.06146	.05868	.05608	.05365	.05136
30	.06506	.06217	.05945	.05691	.05452
31	.06888	.06586	.06303	.06038	.05789
32	.07295	.06981	.06687	.06410	.06149
33	.07728	.07401	.07095	.06806	.06535
34	.08185	.07846	.07527	.07227	.06944
35	.08671	.08319	.07988	.07675	.07380
36	.09184	.08819	.08475	.08150	.07843
37	.09725	.09347	.08989	.08652	.08332
38	.10293	.09901	.09531	.09180	.08848
39	.10889	.10483	.10099	.09736	.09391
40	.11514	.11094	.10697	.10320	.09963
41	.12168	.11735	.11324	.10934	.10564
42	.12856	.12409	.11984	.11581	.11197
43	.13574	.13113	.12675	.12258	.11862
44	.14325	.13850	.13398	.12967	.12558
45	.15105	.14616	.14150	.13706	.13283
46	.15917	.15414	.14935	.14478	.14041
47	.16760	.16244	.15751	.15280	.14831
48	.17639	.17109	.16602	.16119	.15656
49	.18551	.18007	.17488	.16991	.16516
50	.19499	.18942	.18410	.17900	.17412
51	.20480	.19911	.19366	.18844	.18343
52	.21495	.20914	.20357	.19822	.19309
53	.22544	.21951	.21381	.20835	.20309
54	.23622	.23018	.22437	.21878	.21341
55	.24732	.24116	.23524	.22954	.22406
56	.25870	.25244	.24641	.24060	.23501
57	.27040	.26404	.25791	.25200	.24630
58	.28239	.27594	.26971	.26370	.25791
59	.29472	.28817	.28186	.27576	.26987
60	.30736	.30074	.29434	.28816	.28218
61	.32035	.31365	.30718	.30092	.29486
62	.33368	.32692	.32038	.31405	.30791
63	.34735	.34054	.33394	.32754	.32134
64	.36133	.35448	.34783	.34138	.33512
65	.37562	.36873	.36204	.35554	.34924
66	.39019	.38327	.37655	.37002	.36367
67	.40502	.39809	.39134	.38479	.37841
68	.42011	.41317	.40642	.39985	.39345
69	.43547	.42854	.42179	.41522	.40882
70	.45112	.44421	.43748	.43091	.42451
71	.46711	.46023	.45352	.44698	.44059
72	.48342	.47659	.46992	.46341	.45705
73	.49998	.49321	.48660	.48014	.47382
74	.51663	.50994	.50339	.49699	.49073
75	.53322	.52661	.52014	.51381	.50762
76	.54967	.54315	.53678	.53053	.52440
77	.56595	.55954	.55326	.54710	.54106
78	.58209	.57579	.56961	.56355	.55761
79	.59814	.59196	.58590	.57995	.57410
80	.61415	.60810	.60217	.59633	.59060
81	.63001	.62410	.61830	.61260	.60699
82	.64561	.63985	.63419	.62862	.62314
83	.66095	.65535	.64983	.64441	.63907
84	.67612	.67068	.66533	.66005	.65486
85	.69116	.68589	.68070	.67559	.67055
86	.70573	.70063	.69561	.69066	.68578
87	.71939	.71446	.70961	.70481	.70009
88	.73211	.72735	.72265	.71801	.71343
89	.74417	.73956	.73501	.73053	.72609
90	.75590	.75146	.74707	.74273	.73845
91	.76724	.76296	.75873	.75454	.75041
92	.77781	.77368	.76960	.76556	.76158
93	.78740	.78342	.77948	.77558	.77173
94	.79596	.79210	.78829	.78452	.78079
95	.80341	.79967	.79597	.79231	.78869
96	.80967	.80603	.80242	.79885	.79532
97	.81526	.81170	.80818	.80470	.80125
98	.82013	.81665	.81320	.80979	.80641
99	.82470	.82129	.81791	.81456	.81125
100	.82924	.82590	.82258	.81930	.81605
101	.83322	.82993	.82667	.82344	.82024
102	.83751	.83428	.83108	.82791	.82477
103	.84301	.83986	.83674	.83365	.83058
104	.84826	.84518	.84213	.83910	.83610
105	.85623	.85327	.85033	.84741	.84452
106	.86915	.86641	.86369	.86098	.85829
107	.88718	.88476	.88236	.87997	.87759
108	.91571	.91385	.91201	.91017	.90834
109	.96211	.96125	.96041	.95956	.95872

Table G Table G - Single Life, Unisex - Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown - Applicable for Transfers After November 30, 1983, and Before May 1, 1989
(1) Age	(2) Yearly rate of return
(1) Age	9.2%	9.4%	9.6%	9.8%	10.0%
0	.02987	.02938	.02893	.02851	.02812
1	.01192	.01141	.01094	.01051	.01012
2	.01173	.01119	.01070	.01025	.00983
3	.01192	.01136	.01084	.01036	.00992
4	.01229	.01170	.01116	.01066	.01019
5	.01283	.01221	.01164	.01111	.01062
6	.01350	.01284	.01224	.01168	.01116
7	.01425	.01356	.01292	.01233	.01178
8	.01512	.01439	.01372	.01309	.01252
9	.01612	.01535	.01464	.01398	.01337
10	.01724	.01644	.01569	.01499	.01435
11	.01851	.01766	.01688	.01615	.01547
12	.01991	.01902	.01819	.01742	.01671
13	.02139	.02045	.01958	.01877	.01802
14	.02288	.02190	.02098	.02013	.01934
15	.02435	.02331	.02235	.02146	.02063
16	.02575	.02466	.02366	.02272	.02185
17	.02709	.02595	.02490	.02391	.02300
18	.02839	.02721	.02610	.02507	.02410
19	.02971	.02846	.02730	.02621	.02520
20	.03108	.02977	.02855	.02741	.02635
21	.03251	.03114	.02986	.02866	.02755
22	.03402	.03258	.03123	.02998	.02880
23	.03562	.03410	.03269	.03137	.03014
24	.03735	.03577	.03428	.03290	.03159
25	.03927	.03761	.03605	.03459	.03322
26	.04141	.03966	.03803	.03649	.03505
27	.04377	.04194	.04023	.03861	.03710
28	.04639	.04447	.04267	.04098	.03938
29	.04922	.04721	.04532	.04354	.04187
30	.05228	.05017	.04819	.04633	.04457
31	.05554	.05334	.05126	.04930	.04746
32	.05904	.05674	.05456	.05251	.05058
33	.06279	.06038	.05810	.05595	.05392
34	.06677	.06435	.06187	.05962	.05750
35	.07102	.06839	.06590	.06355	.06132
36	.07553	.07278	.07019	.06773	.06540
37	.08030	.07745	.07474	.07217	.06974
38	.08534	.08237	.07955	.07687	.07433
39	.09065	.08755	.08462	.08182	.07917
40	.09624	.09302	.08996	.08706	.08429
41	.10212	.09878	.09560	.09258	.08970
42	.10833	.10486	.10156	.09842	.09543
43	.11484	.11125	.10783	.10456	.10145
44	.12167	.11795	.11441	.11102	.10779
45	.12880	.12495	.12128	.11777	.11442
46	.13625	.13227	.12847	.12484	.12137
47	.14402	.13991	.13599	.13223	.12863
48	.15214	.14791	.14385	.13997	.13626
49	.16060	.15625	.15207	.14806	.14422
50	.16944	.16496	.16065	.15653	.15257
51	.17862	.17401	.16959	.16534	.16126
52	.18816	.18343	.17888	.17451	.17031
53	.19805	.19320	.18853	.18404	.17972
54	.20825	.20328	.19850	.19390	.18946
55	.21878	.21370	.20881	.20409	.19954
56	.22963	.22443	.21943	.21460	.20994
57	.24081	.23551	.23040	.22546	.22069
58	.25231	.24691	.24170	.23665	.23178
59	.26418	.25868	.25336	.24822	.24325
60	.27640	.27081	.26540	.26016	.25509
61	.28899	.28332	.27782	.27249	.26733
62	.30197	.29622	.29064	.28523	.27998
63	.31533	.30950	.30385	.29836	.29304
64	.32905	.32316	.31743	.31188	.30648
65	.34311	.33716	.33138	.32576	.32030
66	.35751	.35151	.34568	.34001	.33449
67	.37221	.36618	.36030	.35459	.34902
68	.38723	.38116	.37526	.36950	.36390
69	.40257	.39649	.39056	.38478	.37914
70	.41826	.41217	.40623	.40043	.39478
71	.43435	.42827	.42233	.41652	.41086
72	.45084	.44478	.43885	.43305	.42739
73	.46765	.46161	.45571	.44994	.44429
74	.48460	.47861	.47274	.46700	.46138
75	.50155	.49561	.48979	.48409	.47851
76	.51841	.51253	.50677	.50112	.49559
77	.53514	.52934	.52364	.51806	.51258
78	.55177	.54605	.54043	.53492	.52951
79	.56837	.56273	.55720	.55177	.54643
80	.58497	.57944	.57401	.56866	.56341
81	.60148	.59606	.59073	.58548	.58033
82	.61775	.61245	.60723	.60210	.59705
83	.63381	.62863	.62354	.61852	.61358
84	.64974	.64470	.63973	.63484	.63002
85	.66558	.66068	.65586	.65110	.64641
86	.68096	.67622	.67154	.66692	.66236
87	.69542	.69082	.68628	.68180	.67738
88	.70891	.70445	.70005	.69570	.69141
89	.72172	.71739	.71312	.70891	.70474
90	.73422	.73004	.72591	.72182	.71779
91	.74632	.74229	.73829	.73435	.73045
92	.75763	.75373	.74988	.74606	.74229
93	.76791	.76414	.76042	.75673	.75308
94	.77710	.77345	.76983	.76626	.76272
95	.78510	.78155	.77804	.77457	.77113
96	.79183	.78837	.78494	.78155	.77819
97	.79783	.79445	.79110	.78779	.78450
98	.80306	.79975	.79647	.79322	.79000
99	.80797	.80471	.80149	.79830	.79514
100	.81283	.80964	.80648	.80335	.80025
101	.81708	.81394	.81082	.80774	.80468
102	.82165	.81856	.81550	.81247	.80946
103	.82754	.82452	.82153	.81857	.81563
104	.83312	.83017	.82723	.82433	.82144
105	.84165	.83880	.83597	.83316	.83038
106	.85562	.85297	.85034	.84772	.84512
107	.87523	.87288	.87054	.86822	.86591
108	.90652	.90471	.90291	.90111	.89932
109	.95788	.95704	.95620	.95537	.95455

Table G Table G - Single Life, Unisex - Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown - Applicable for Transfers After November 30, 1983, and Before May 1, 1989
(1) Age	(2) Yearly rate of return
(1) Age	10.2%	10.4%	10.6%	10.8%	11.0%
0	.02776	.02743	.02712	.02682	.02655
1	.00975	.00941	.00909	.00880	.00852
2	.00945	.00909	.00875	.00844	.00816
3	.00952	.00914	.00879	.00846	.00815
4	.00976	.00936	.00899	.00865	.00832
5	.01016	.00974	.00935	.00898	.00864
6	.01068	.01023	.00981	.00943	.00907
7	.01128	.01080	.01036	.00995	.00957
8	.01198	.01148	.01101	.01058	.01017
9	.01281	.01228	.01179	.01133	.01090
10	.01375	.01319	.01267	.01219	.01173
11	.01483	.01425	.01370	.01318	.01270
12	.01604	.01542	.01484	.01430	.01379
13	.01732	.01666	.01605	.01548	.01494
14	.01860	.01792	.01727	.01667	.01610
15	.01986	.01913	.01845	.01782	.01723
16	.02103	.02027	.01956	.01889	.01827
17	.02214	.02134	.02059	.01989	.01923
18	.02320	.02236	.02157	.02084	.02014
19	.02426	.02337	.02254	.02177	.02104
20	.02536	.02442	.02355	.02273	.02197
21	.02650	.02552	.02460	.02374	.02293
22	.02770	.02667	.02570	.02479	.02394
23	.02898	.02789	.02687	.02591	.02501
24	.03037	.02923	.02815	.02714	.02619
25	.03194	.03073	.02960	.02853	.02752
26	.03370	.03243	.03123	.03010	.02904
27	.03568	.03434	.03307	.03188	.03076
28	.03789	.03647	.03514	.03389	.03271
29	.04029	.03880	.03740	.03608	.03483
30	.04291	.04135	.03987	.03848	.03716
31	.04572	.04407	.04252	.04105	.03966
32	.04875	.04702	.04538	.04384	.04237
33	.05200	.05019	.04847	.04684	.04530
34	.05548	.05358	.05177	.05006	.04843
35	.05921	.05722	.05532	.05352	.05181
36	.06319	.06110	.05911	.05722	.05543
37	.06743	.06524	.06315	.06117	.05929
38	.07191	.06962	.06744	.06536	.06338
39	.07665	.074425	.07197	.06980	.06773
40	.08166	.07916	.07677	.07450	.07233
41	.08696	.08434	.08185	.07947	.07721
42	.09257	.08985	.08725	.08477	.08239
43	.09848	.09564	.09293	.09034	.08787
44	.10470	.10175	.09893	.09623	.09365
45	.11121	.10815	.10522	.10241	.09972
46	.11805	.11486	.11182	.10890	.10610
47	.12519	.12189	.11873	.11569	.11279
48	.13269	.12927	.12600	.12285	.11983
49	.14054	.13600	.13361	.13035	.12721
50	.14876	.14511	.14160	.13822	.13497
51	.15734	.15356	.14994	.14645	.14309
52	.16627	.16238	.15864	.15504	.15156
53	.17557	.17156	.16770	.16399	.16040
54	.18519	.18107	.17710	.17327	.16957
55	.19515	.19092	.18684	.18290	.17909
56	.20544	.20110	.19691	.19286	.18894
57	.21609	.21164	.20734	.20318	.19916
58	.22707	.22252	.21811	.21385	.20972
59	.23844	.23378	.22928	.22491	.22068
60	.25018	.24543	.24082	.23636	.23203
61	.26233	.25749	.25279	.24823	.24381
62	.27490	.26996	.26517	.26052	.25601
63	.28787	.28286	.27798	.27325	.26865
64	.30124	.29615	.29120	.28639	.28171
65	.31500	.30983	.30481	.29993	.29517
66	.32912	.32390	.31881	.31386	.30904
67	.34360	.33832	.33318	.32817	.32328
68	.35843	.35311	.34791	.34285	.33791
69	.37365	.36828	.36305	.35794	.35296
70	.38925	.38386	.37860	.37346	.36844
71	.40532	.39991	.39463	.38946	.38442
72	.42185	.41644	.41115	.40597	.40091
73	.43876	.43336	.42807	.42289	.41782
74	.45588	.45050	.44522	.44005	.43499
75	.47304	.46769	.46244	.45729	.45225
76	.49016	.48485	.47963	.47451	.46949
77	.50721	.50193	.49676	.49168	.48670
78	.52419	.51898	.51385	.50882	.50388
79	.54119	.53604	.53097	.52600	.52111
80	.55825	.55318	.54819	.54328	.53846
81	.57526	.57027	.56536	.56053	.55578
82	.59208	.58718	.58236	.57762	.57295
83	.60871	.60392	.59920	.59455	.58997
84	.62527	.62059	.61597	.61143	.60695
85	.64179	.63723	.63273	.62830	.62393
86	.65787	.65344	.64907	.64475	.64050
87	.67302	.66871	.66446	.66026	.65612
88	.68717	.68298	.67885	.67477	.67074
89	.70063	.69656	.69255	.68858	.68466
90	.71380	.70986	.70597	.70212	.69831
91	.72659	.72278	.71901	.71528	.71160
92	.73856	.73488	.73123	.72762	.72405
93	.74947	.74590	.74236	.73887	.73541
94	.75922	.75575	.75233	.74893	.74557
95	.76773	.76436	.76102	.75772	.75445
96	.77487	.77158	.76832	.76510	.76190
97	.78125	.77803	.77485	.77169	.76856
98	.78681	.78365	.78052	.77742	.77435
99	.79201	.78891	.78583	.78279	.77977
100	.79717	.79412	.79111	.78811	.78515
101	.80165	.79865	.79568	.79273	.78981
102	.80648	.80353	.80060	.79769	.79481
103	.81271	.80982	.80695	.80411	.80129
104	.81858	.81574	.81292	.81013	.80736
105	.83761	.82487	.82214	.81943	.81675
106	.84254	.83998	.83743	.83490	.83238
107	.86362	.86133	.85906	.85681	.85456
108	.89755	.89577	.89401	.89226	.89051
109	.95372	.95290	.95208	.95126	.95045

Table G Table G - Single Life, Unisex - Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown - Applicable for Transfers After November 30, 1983, and Before May 1, 1989
(1) Age	(2) Yearly rate of return
(1) Age	11.2%	11.4%	11.6%	11.8%	12.0%
0	.02630	.02606	.02583	.02562	.02542
1	.00827	.00803	.00780	.00759	.00739
2	.00789	.00763	.00740	.00718	.00697
3	.00787	.00760	.00736	.00712	.00690
4	.00802	.00774	.00748	.00723	.00700
5	.00832	.00802	.00774	.00748	.00724
6	.00873	.00841	.00812	.00784	.00758
7	.00921	.00888	.00856	.00827	.00799
8	.00979	.00944	.00910	.00879	.00850
9	.01049	.01012	.00976	.00943	.00912
10	.01131	.01091	.01053	.01018	.00985
11	.01225	.01183	.01143	.01106	.01070
12	.01331	.01286	.01244	.01205	.01168
13	.01444	.01397	.01352	.01311	.01271
14	.01558	.01508	.01461	.01417	.01375
15	.01667	.01614	.01565	.01519	.01475
16	.01768	.01713	.01661	.01612	.01566
17	.01862	.01803	.01749	.01697	.01649
18	.01949	.01888	.01831	.01776	.01725
19	.02035	.01971	.01910	.01853	.01799
20	.02124	.02056	.01992	.01932	.01875
21	.02217	.02145	.02078	.02014	.01954
22	.02313	.02238	.02166	.02099	.02035
23	.02416	.02336	.02261	.02190	.02122
24	.02529	.02445	.02365	.02290	.02218
25	.02657	.02568	.02484	.02404	.02328
26	.02804	.02710	.02620	.02536	.02456
27	.02970	.02870	.02776	.02686	.02601
28	.03159	.03053	.02953	.02858	.02768
29	.03365	.03253	.03147	.03047	.02951
30	.03591	.03473	.03361	.03255	.03154
31	.03834	.03709	.03591	.03478	.03372
32	.04098	.03966	.03841	.03722	.03610
33	.04383	.04244	.04112	.03987	.03867
34	.04689	.04543	.04403	.04271	.04145
35	.05019	.04865	.04718	.04578	.04445
36	.05372	.05210	.05055	.04907	.04767
37	.05749	.05578	.05416	.05260	.05112
38	.06150	.05970	.05799	.05636	.05480
39	.06575	.06387	.06207	.06035	.05871
40	.07026	.06828	.06639	.06459	.06286
41	.07504	.07297	.07099	.06909	.06728
42	.08013	.07796	.07589	.07390	.07200
43	.08550	.08323	.08106	.07898	.07699
44	.09118	.08881	.08654	.08437	.08228
45	.09714	.09467	.09230	.09003	.08784
46	.10341	.10084	.09837	.09599	.09371
47	.10999	.10731	.10473	.10226	.09988
48	.11693	.11414	.11145	.10888	.10639
49	.12420	.12130	.11852	.11583	.11325
50	.13185	.12884	.12595	.12316	.12047
51	.13985	.13674	.13373	.13084	.12805
52	.14822	.14499	.14188	.13888	.13598
53	.15695	.15361	.15039	.14729	.14428
54	.16601	.16256	.15924	.15602	.15292
55	.17542	.17186	.16843	.16511	.16190
56	.18516	.18150	.17796	.17454	.17122
57	.19527	.19150	.18786	.18433	.18091
58	.20573	.20186	.19811	.19448	.19096
59	.21659	.21262	.20877	.20504	.20142
60	.22784	.22377	.21982	.21599	.21227
61	.23952	.23535	.23131	.22738	.22357
62	.25163	.24737	.24324	.23922	.23531
63	.26418	.25984	.25561	.25151	.24751
64	.27716	.27273	.26842	.26423	.26015
65	.29054	.28604	.28165	.27738	.27322
66	.30434	.29976	.29530	.29096	.28672
67	.31852	.31388	.30935	.30494	.30063
68	.33310	.32840	.32381	.31933	.31496
69	.34809	.34334	.33870	.33417	.32975
70	.36353	.35874	.35405	.34948	.34500
71	.37948	.37466	.36994	.36532	.36081
72	.39595	.39111	.38636	.38172	.37718
73	.41286	.40801	.40325	.39859	.39403
74	.43004	.42518	.42042	.41575	.41118
75	.44730	.44245	.43770	.43304	.42846
76	.46457	.45974	.45500	.45035	.44579
77	.48181	.47700	.47229	.46766	.46311
78	.49903	.49426	.48958	.48497	.48045
79	.51631	.51159	.50694	.50238	.49789
80	.53371	.52905	.52446	.51994	.51550
81	.55110	.54650	.54197	.53752	.53313
82	.56835	.56382	.55937	.55497	.55065
83	.58546	.58101	.57663	.57231	.56806
84	.60253	.59817	.59388	.58965	.58547
85	.61961	.61536	.61116	.60703	.60294
86	.63630	.63215	.62806	.62402	.62004
87	.65203	.64800	.64401	.64007	.63619
88	.66676	.66282	.65894	.65510	.65131
89	.68079	.67696	.67318	.66944	.66574
90	.69455	.69084	.68716	.68353	.67993
91	.70795	.70435	.70078	.69726	.69377
92	.72052	.71703	.71357	.71015	.70677
93	.73198	.72860	.72524	.72192	.71864
94	.74225	.73896	.73570	.73248	.72928
95	.75121	.74801	.74483	.74169	.73858
96	.75874	.75561	.75250	.74943	.74639
97	.76546	.76240	.75936	.75635	.75336
98	.77131	.76830	.76531	.76235	.75942
99	.77678	.77382	.77088	.76798	.76509
100	.78221	.77930	.77642	.77356	.77072
101	.78691	.78404	.78119	.77837	.77557
102	.79196	.78912	.78632	.78353	.78077
103	.79849	.79572	.79297	.79024	.78753
104	.80460	.80188	.79917	.79648	.79381
105	.81408	.81143	.80881	.80620	.80361
106	.82989	.82740	.82494	.82249	.82006
107	.85233	.85012	.84791	.84572	.84353
108	.88877	.88704	.88532	.88361	.88190
109	.94964	.94883	.94803	.94723	.94643

Table G Table G - Single Life, Unisex - Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown - Applicable for Transfers After November 30, 1983, and Before May 1, 1989
(1) Age	(2) Yearly rate of return
(1) Age	12.2%	12.4%	12.6%	12.8%	13.0%
0	.02523	.02505	.02488	.02472	.02456
1	.00721	.00703	.00687	.00671	.00657
2	.00678	.00659	.00642	.00626	.00610
3	.00670	.00650	.00632	.00615	.00599
4	.00678	.00658	.00638	.00620	.00603
5	.00701	.00679	.00658	.00639	.00620
6	.00733	.00710	.00688	.00668	.00648
7	.00733	.00748	.00725	.00703	.00682
8	.00822	.00796	.00771	.00748	.00726
9	.00882	.00854	.00828	.00803	.00780
10	.00953	.00924	.00896	.00869	.00844
11	.01037	.01006	.00976	.00948	.00922
12	.01132	.01099	.01068	.01038	.01010
13	.01234	.01199	.01166	.01134	.01104
14	.01336	.01299	.01264	.01231	.01199
15	.01434	.01395	.01358	.01323	.01289
16	.01522	.01481	.01442	.01405	.01371
17	.01603	.01559	.01518	.01480	.01443
18	.01677	.01631	.01588	.01547	.01508
19	.01748	.01700	.01654	.01611	.01570
20	.01821	.01770	.01722	.01677	.01633
21	.01897	.01843	.01792	.01744	.01698
22	.01975	.01918	.01864	.01813	.01765
23	.02059	.01998	.01941	.01887	.01836
24	.02151	.02087	.02027	.01970	.01915
25	.02257	.02189	.02125	.02064	.02006
26	.02380	.02308	.02240	.02175	.02114
27	.02521	.02445	.02373	.02304	.02239
28	.02683	.02602	.02525	.02452	.02383
29	.02861	.02775	.02694	.02616	.02543
30	.03058	.02967	.02881	.02798	.02720
31	.03270	.03174	.03082	.02995	.02911
32	.03502	.03400	.03303	.03210	.03122
33	.03754	.03646	.03543	.03444	.03350
34	.04025	.03910	.03801	.03697	.03597
35	.04318	.04197	.04081	.03971	.03865
36	.04633	.04505	.04383	.04266	.04154
37	.04971	.04836	.04707	.04583	.04465
38	.05331	.05188	.05052	.04922	.04797
39	.05714	.05564	.05420	.05282	.05150
40	.06121	.05963	.05812	.05667	.05528
41	.06554	.06388	.06229	.06076	.05929
42	.07018	.06843	.06675	.06514	.06360
43	.07508	.07324	.07148	.06979	.06817
44	.08028	.07325	.07651	.07473	.07303
45	.08575	.08373	.08180	.07993	.07814
46	.09152	.08941	.08738	.08543	.08355
47	.09759	.09539	.09326	.09122	.08926
48	.10401	.10171	.09949	.09735	.09530
49	.11076	.10836	.10605	.10382	.10167
50	.11788	.11538	.11297	.11065	.10840
51	.12535	.12276	.12025	.11782	.11548
52	.13319	.13049	.12788	.12536	.12292
53	.14139	.13858	.13588	.13326	.13072
54	.14992	.14701	.14420	.14149	.13885
55	.15880	.15579	.15288	.15006	.14733
56	.16801	.16491	.16190	.15898	.15615
57	.17760	.17439	.17128	.16827	.16534
58	.18755	.18424	.18103	.17792	.17489
59	.19790	.19450	.19119	.18798	.18486
60	.20866	.20516	.20175	.19844	.19523
61	.21986	.21626	.21276	.20936	.20605
62	.23151	.22782	.22423	.22073	.21733
63	.24362	.23984	.23616	.23257	.22908
64	.25617	.25231	.24854	.24487	.24129
65	.26917	.26522	.26137	.25761	.25395
66	.28259	.27857	.27464	.27081	.26707
67	.29643	.29233	.28833	.28443	.38061
68	.31070	.30653	.30246	.29849	.29461
69	.32542	.32120	.31707	.31303	.30908
70	.34063	.33635	.33217	.32807	.32407
71	.35639	.35207	.34784	.34370	.33965
72	.37273	.36837	.36410	.35993	.35583
73	.38955	.38517	.38088	.37667	.37255
74	.40670	.40230	.39799	.39377	.38962
75	.42398	.41958	.41526	.41102	.40686
76	.44131	.43691	.43259	.42825	.42419
77	.45864	.45425	.44994	.44571	.44155
78	.47601	.47164	.46734	.46312	.45897
79	.49348	.48914	.48487	.48067	.47654
80	.51112	.50682	.50259	.49842	.49432
81	.52881	.52455	.52036	.51624	.51218
82	.54639	.54219	.53805	.53398	.52996
83	.56386	.55973	.55566	.55164	.54768
84	.58136	.57730	.57329	.56934	.56545
85	.59891	.59494	.59102	.58715	.58333
86	.61610	.61222	.60839	.60460	.60086
87	.62335	.62856	.62481	.62111	.61746
88	.64757	.64386	.64021	.63659	.63302
89	.66209	.65848	.65491	.65139	.64790
90	.67638	.67287	.66939	.66596	.66256
91	.69032	.68691	.68353	.68019	.67689
92	.70342	.70011	.69683	.69359	.69038
93	.71539	.71217	.70899	.70584	.70271
94	.72612	.72299	.71989	.71683	.71379
95	.73550	.43245	.72943	.72643	.72347
96	.74337	.74039	.73743	.73450	.73160
97	.75041	.74748	.74458	.74171	.73886
98	.74652	.75364	.75079	.74797	.74517
99	.76224	.75941	.75660	.75382	.75106
100	.76791	.76513	.76237	.75963	.75692
101	.77280	.77005	.76732	.67462	.76194
102	.77804	.77532	.77263	.76996	.76732
103	.78485	.78218	.77954	.77692	.77432
104	.79117	.78854	.78594	.78335	.78078
105	.80103	.79848	.78595	.79343	.79093
106	.81764	.81524	.81285	.81048	.80813
107	.84137	.93921	.83706	.83493	.83281
108	.88020	.87851	.87682	.87515	.87348
109	.94563	.94484	.94405	.94326	.94248

Table G Table G - Single Life, Unisex - Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown - Applicable for Transfers After November 30, 1983, and Before May 1, 1989
(1) Age	(2) Yearly rate of return
(1) Age	13.2%	13.4%	13.6%	13.8%	14.0%
0	.02442	.02428	.02414	.02402	.02389
1	.00643	.00629	.00617	.00605	.00594
2	.00596	.00582	.00569	.00556	.00544
3	.00583	.00569	.00555	.00542	.00529
4	.00586	.00571	.00556	.00542	.00529
5	.00603	.00587	.00571	.00556	.00542
6	.00630	.00612	.00595	.00580	.00565
7	.00663	.00644	.00626	.00610	.00594
8	.00705	.00685	.00666	.00648	.00631
9	.00757	.00736	.00716	.00697	.00679
10	.00821	.00798	.00777	.00756	.00737
11	.00896	.00872	.00850	.00828	.00807
12	.00983	.00958	.00934	.00911	.00889
13	.01076	.01049	.01024	.00999	.00976
14	.01170	.01141	.01114	.01088	.01064
15	.01258	.01228	.01200	.01172	.01147
16	.01337	.01306	.01276	.01247	.01220
17	.01408	.01375	.01343	.01313	.01284
18	.01471	.01436	.01403	.01371	.01341
19	.01531	.01494	.01459	.01426	.01394
20	.01592	.01553	.01516	.01481	.01447
21	.01655	.01614	.01574	.01537	.01502
22	.01719	.01675	.01634	.01594	.01557
23	.01787	.01741	.01697	.01655	.01615
24	.01863	.01814	.01768	.01723	.01681
25	.01952	.01899	.01850	.01802	.01757
26	.02056	.02000	.01947	.01897	.01849
27	.02177	.02118	.02061	.02008	.01956
28	.02317	.02254	.02194	.02137	.02082
29	.02472	.02405	.02342	.02281	.02223
30	.02645	.02574	.02506	.02441	.02379
31	.02832	.02756	.02684	.02615	.02549
32	.03037	.02957	.02880	.02806	.02736
33	.03261	.03175	.03093	.03015	.02940
34	.03502	.03411	.03324	.03241	.03162
35	.03764	.03668	.03576	.03488	.03403
36	.04048	.03945	.03847	.03754	.03664
37	.04352	.04244	.04140	.04040	.03945
38	.04677	.04563	.04453	.04347	.04246
39	.05024	.04903	.04787	.04675	.04568
40	.05394	.05266	.05143	.05025	.04912
41	.05789	.05653	.05524	.05399	.05279
42	.06212	.06069	.05932	.05800	.05674
43	.06661	.06511	.06366	.06227	.06093
44	.07138	.06980	.06828	.06682	.06541
45	.07642	.07476	.07316	.07162	.07013
46	.08174	.08000	.07832	.07670	.07514
47	.08736	.08553	.08377	.08207	.08042
48	.09331	.09140	.08955	.08776	.08604
49	.09959	.09759	.09565	.09378	.09198
50	.10624	.10414	.10212	.10016	.09827
51	.11322	.11104	.10892	.10688	.10490
52	.12057	.11829	.11608	.11395	.11188
53	.12827	.12590	.12360	.12138	.11922
54	.13631	.13384	.13145	.12913	.12689
55	.14469	.14213	.13964	.13724	.13490
56	.15341	.15075	.14817	.14567	.14324
57	.16250	.15975	.15708	.15448	.15196
58	.17196	.16911	.16634	.16365	.16104
59	.18183	.17888	.17602	.17324	.17053
60	.19210	.18906	.18611	.18323	.18043
61	.20283	.19970	.19665	.19368	.19079
62	.21402	.21079	.20766	.20460	.20162
63	.22568	.22237	.21914	.21600	.21293
64	.23780	.23440	.23109	.22786	.22471
65	.25038	.24690	.24350	.24019	.23695
66	.26342	.25986	.25638	.25298	.24967
67	.27689	.27325	.26970	.26623	.26284
68	.29081	.28711	.28248	.27994	.27647
69	.30523	.30145	.29776	.29415	.29062
70	.32015	.31632	.31257	.30890	.30530
71	.33568	.33179	.32799	.32426	.32061
72	.35182	.34789	.34404	.34027	.33657
73	.36851	.36455	.36066	.35685	.35311
74	.38555	.38156	.37765	.37381	.37004
75	.40278	.39877	.39484	.39098	.38710
76	.42010	.41608	.41213	.40826	.40445
77	.43746	.43344	.42949	.42561	.42179
78	.45489	.45088	.44693	.44305	.43923
79	.47248	.46848	.46454	.46067	.45686
80	.49028	.48631	.48240	.47854	.47475
82	.50818	.50423	.50035	.49653	.59276
82	.52600	.52210	.51826	.51447	.51074
83	.54377	.53992	.53613	.53238	.52869
84	.56160	.55781	.55407	.55038	.54674
85	.57956	.57584	.57216	.56854	.56496
86	.59717	.59353	.58993	.58638	.58287
87	.61385	.61028	.60676	.60328	.59984
88	.62950	.62601	.62256	.61915	.61578
89	.64445	.64104	.63767	.63434	.63105
90	.65920	.65588	.65259	.64934	.64612
91	.67362	.67039	.66719	.66402	.66089
92	.68720	.68405	.68094	.67786	.67481
93	.69962	.69657	.69354	.69054	.68757
94	.71078	.70780	.70485	.70193	.69903
95	.72053	.71763	.71475	.71189	.70906
96	.72872	.72587	.72305	.72026	.71748
97	.73604	.73325	.73048	.72773	.72501
98	.74239	.73964	.73692	.73422	.73154
99	.74833	.74562	.74294	.74028	.73764
100	.75423	.75156	.74892	.74630	.74370
101	.75928	.75664	.75403	.75144	.74887
102	.76469	.76209	.75950	.75694	.75440
103	.77174	.76918	.76664	.76413	.76163
104	.77824	.77571	.77320	.77071	.76824
105	.78845	.78599	.78354	.78111	.77870
106	.80579	.80346	.80115	.79885	.79657
107	.83070	.82860	.82652	.82444	.82238
108	.87182	.87016	.86852	.86688	.86525
109	.94170	.94092	.94014	.93937	.93860

(e) Present value of the remainder interest in the case of transfers to pooled income funds for which the valuation date is after April 30, 1989, and before May 1, 1999

(1) In general.

In the case of transfers to pooled income funds for which the valuation date is after April 30, 1989, and before May 1, 1999, the present value of a remainder interest is determined under this section. See, however, section 1.7520-3(b) (relating to exceptions to the use of prescribed tables under certain circumstances). The present value of a remainder interest that is dependent on the termination of the life of one individual is computed by the use of Table S in paragraph (e)(5) of this section. For purposes of the computations under this section, the age of an individual is the age at the individual's nearest birthday. If the valuation date of a transfer to a pooled income fund is after April 30, 1989, and before June 10, 1994, a transferor can rely on 601.601(d)(2)(ii)(b) of this chapter.)

(2) Present value of a remainder interest.

The present value of a remainder interest in property transferred to a pooled income fund is computed on the basis of --

(i) Life contingencies determined from the values of 1x that are set forth in Table 80CNSMT in section 20.2031-7A(e)(4) of this chapter (Estate Tax Regulations); and

(ii) Discount at a rate of interest, compounded annually, equal to the highest yearly rate of return of the pooled income fund for the 3 taxable years immediately preceding its taxable year in which the transfer of property to the fund is made. The provisions of section 1.642(c)-6(c) apply for determining the yearly rate of return. However, where the taxable year is less than 12 months, the provisions of section 1.642(c)-6(e)(3)(ii) apply for the determining the yearly rate of return.

(3) Pooled income funds in existence less than 3 taxable years.

The provisions of section 1.642(c)-6(e)(4) apply for determining the highest yearly rate of return when the pooled income fund has been in existence less than three taxable years.

(4) Computation of value of remainder interest.

The factor that is used in determining the present value of a remainder interest that is dependent on the termination of the life of one individual is the factor from Table S in paragraph (e)(5) of this section under the appropriate yearly rate of return opposite the number that corresponds to the age of the individual upon whose life the value of the remainder interest is based. Table S in paragraph (e)(5) of this section includes factors for yearly rates of return from 4.2 to 14 percent. Many actuarial factors not contained in Table S in paragraph (e)(5) of this section are contained in Table S in Internal Revenue Service Publication 1457, "Actuarial Values, Alpha Volume," (8-89). 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 by a written request to: CC:DOM:CORP:R (IRS Publication 1457), room 5226,Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. For other situations, see section 1.642(c)-6(b). If the yearly rate of return is a percentage that is between the yearly rates of return for which factors are provided, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying the fair market value of the property on the valuation date by the appropriate remainder factor. For an example of a computation of the present value of a remainder interest requiring a linear interpolation adjustment, see section 1.642(c)-6(e)(5).

(5) Actuarial tables.

In the case of transfers for which the valuation date is after April 30, 1989, and before May 1, 1999, the present value of a remainder interest dependent on the termination of one life in the case of a transfer to a pooled income fund is determined by use of the following tables:

Table S - Based on Life Table 80CNSMT Single Life Remainder Factors [Applicable After April 30, 1989, and Before May 1, 1999]
Age	Interest rate
Age	4.2%	4.4%	4.6%	4.8%	5.0%
0	07389	.06749	.06188	.05695	.05261
1	06494	.05832	.05250	.04738	.04287
2	06678	.05999	.05401	.04874	.04410
3	06897	.06200	.05587	.05045	.04567
4	07139	.06425	.05796	.05239	.04746
5	07401	.06669	.06023	.05451	.04944
6	07677	.06928	.06265	.05677	.05156
7	07968	.07201	.06521	.05918	.05381
8	08274	.07489	.06792	.06172	.05621
9	08597	.07794	.07079	.06443	.05876
10	08936	.08115	.07383	.06730	.06147
11	09293	.08453	.07704	.07035	.06436
12	09666	.08807	.08040	.07354	.06739
13	10049	.09172	.08387	.07684	.07053
14	10437	.09541	.08738	.08017	.07370
15	10827	.09912	.09090	.08352	.07688
16	11220	.10285	.09445	.08689	.08008
17	11615	.10661	.09802	.09028	.08330
18	12017	.11043	.10165	.09373	.08656
19	12428	.11434	.10537	.09726	.08992
20	12850	.11836	.10919	.10089	.09337
21	13282	.12248	.11311	.10462	.09692
22	13728	.12673	.11717	.10848	.10059
23	14188	.13113	.12136	.11248	.10440
24	14667	.13572	.12575	.11667	.10839
25	15167	.14051	.13034	.12106	.11259
26	15690	.14554	.13517	.12569	.11703
27	16237	.15081	.14024	.13056	.12171
28	16808	.15632	.14555	.13567	.12662
29	17404	.16208	.15110	.14104	.13179
30	18025	.16808	.15692	.14665	.13721
31	18672	.17436	.16300	.15255	.14291
32	19344	.18090	.16935	.15870	.14888
33	20044	.18772	.17598	.16514	.15513
34	20770	.19480	.18287	.17185	.16165
35	21522	.20215	.19005	.17884	.16846
36	22299	.20974	.19747	.18609	.17552
37	23101	.21760	.20516	.19360	.18286
38	23928	.22572	.21311	.20139	.19048
39	24780	.23409	.22133	.20945	.19837
40	25658	.24273	.22982	.21778	.20654
41	26560	.25163	.23858	.22639	.21499
42	27486	.26076	.24758	.23525	.22370
43	28435	.27013	.25683	.24436	.23268
44	29407	.27975	.26633	.25373	.24191
45	30402	.28961	.27608	.26337	.25142
46	31420	.29970	.28608	.27326	.26120
47	32460	.31004	.29632	.28341	.27123
48	33521	.32058	.30679	.29379	.28151
49	34599	.33132	.31746	.30438	.29201
50	35695	.34224	.32833	.31518	.30273
51	36809	.35335	.33940	.32619	.31367
52	37944	.36468	.35070	.33744	.32486
53	39098	.37622	.36222	.34892	.33629
54	40269	.38794	.37393	.36062	.34795
55	41457	.39985	.38585	.37252	.35983
56	42662	.41194	.39796	.38464	.37193
57	43884	.42422	.41028	.39697	.38426
58	45123	.43668	.42279	.40951	.39682
59	46377	.44931	.43547	.42224	.40958
60	47643	.46206	.44830	.43513	.42250
61	48916	.47491	.46124	.44814	.43556
62	50196	.48783	.47427	.46124	.44874
63	51480	.50081	.48736	.47444	.46201
64	52770	.51386	.50054	.48773	.47540
65	54069	.52701	.51384	.50115	.48892
66	55378	.54029	.52727	.51472	.50262
67	56697	.55368	.54084	.52845	.51648
68	58026	.56717	.55453	.54231	.53049
69	59358	.58072	.56828	.55624	.54459
70	60689	.59427	.58205	.57021	.55874
71	62014	.60778	.59578	.58415	.57287
72	63334	.62123	.60948	.59808	.58700
73	64648	.63465	.62315	.61198	.60112
74	65961	.64806	.63682	.62590	.61527
75	67274	.66149	.65054	.63987	.62948
76	68589	.67495	.66429	.65390	.64377
77	69903	.68841	.67806	.66796	.65811
78	71209	.70182	.69179	.68199	.67242
79	72500	.71507	.70537	.69588	.68660
80	73768	.72809	.71872	.70955	.70058
81	75001	.74077	.73173	.72288	.71422
82	76195	.75306	.74435	.73582	.72746
83	77346	.76491	.75654	.74832	.74026
84	78456	.77636	.76831	.76041	.75265
85	79530	.78743	.77971	.77212	.76466
86	80560	.79806	.79065	.78337	.77621
87	81535	.80813	.80103	.79404	.78717
88	82462	.81771	.81090	.80420	.79760
89	83356	.82694	.82043	.81401	.80769
90	84225	.83593	.82971	.82357	.81753
91	85058	.84455	.83861	.83276	.82698
92	85838	.85263	.84696	.84137	.83585
93	86557	.86009	.85467	.84932	.84405
94	87212	.86687	.86169	.85657	.85152
95	87801	.87298	.86801	.86310	.85825
96	88322	.87838	.87360	.86888	.86420
97	88795	.88328	.87867	.87411	.86961
98	89220	.88769	.88323	.87883	.87447
99	89612	.89176	.88745	.88318	.87895
100	89977	.89555	.89136	.88722	.88313
101	90326	.89917	.89511	.89110	.88712
102	90690	.90294	.89901	.89513	.89128
103	91076	.90694	.90315	.89940	.89569
104	91504	.91138	.90775	.90415	.90058
105	92027	.91681	.91337	.90996	.90658
106	92763	.92445	.92130	.91816	.91506
107	93799	.93523	.93249	.92977	.92707
108	95429	.95223	.95018	.94814	.94611
109	97985	.97893	.97801	.97710	.97619

(table continued)

Age	5.2%	5.4%	5.6%	5.8%	6.0%
0	.04879	.04541	.04243	.03978	.03744
1	.03889	.03537	.03226	.02950	.02705
2	.03999	.03636	.03314	.03028	.02773
3	.04143	.03768	.03435	.03139	.02875
4	.04310	.03922	.03578	.03271	.02998
5	.04494	.04094	.03738	.03421	.03137
6	.04692	.04279	.03911	.03583	.03289
7	.04903	.04477	.04097	.03757	.03453
8	.05129	.04689	.04297	.03945	.03630
9	.05370	.04917	.04511	.04148	.03821
10	.05626	.05159	.04741	.04365	.04027
11	.05900	.05419	.04988	.04599	.04250
12	.06188	.05693	.05248	.04847	.04486
13	.06487	.05977	.05518	.05104	.04731
14	.06788	.06263	.05791	.05364	.04978
15	.07090	.06551	.06064	.05623	.05225
16	.07394	.06839	.06337	.05883	.05472
17	.07699	.07129	.06612	.06144	.05719
18	.08009	.07422	.06890	.06408	.05969
19	.08327	.07724	.07177	.06679	.06226
20	.08654	.08035	.07471	.06959	.06492
21	.08991	.08355	.07775	.07247	.06765
22	.09341	.08686	.08090	.07546	.07049
23	.09703	.09032	.08418	.07858	.07345
24	.10084	.09395	.08764	.08187	.07659
25	.10486	.09778	.09130	.08536	.07991
26	.10910	.10184	.09518	.08907	.08346
27	.11359	.10614	.09930	.09302	.08724
28	.11831	.11068	.10366	.09720	.09125
29	.12329	.11547	.10827	.10163	.09551
30	.12852	.12051	.11313	.10631	.10002
31	.13403	.12584	.11827	.11127	.10480
32	.13980	.13142	.12367	.11650	.10985
33	.14587	.13730	.12936	.12201	.11519
34	.15221	.14345	.13533	.12780	.12080
35	.15883	.14989	.14159	.13388	.12670
36	.16571	.15660	.14812	.14022	.13287
37	.17288	.16358	.15492	.14685	.13933
38	.18032	.17085	.16201	.15377	.14607
39	.18804	.17840	.16939	.16097	.15310
40	.19605	.18624	.17706	.16847	.16043
41	.20434	.19436	.18502	.17627	.16806
42	.21289	.20276	.19326	.18434	.17597
43	.22172	.21143	.20177	.19270	.18416
44	.23081	.22038	.21057	.20134	.19265
45	.24019	.22962	.21966	.21028	.20144
46	.24983	.23913	.22904	.21951	.21053
47	.25975	.24892	.23870	.22904	.21991
48	.26992	.25897	.24862	.23883	.22957
49	.28032	.26926	.25879	.24888	.23949
50	.29094	.27978	.26921	.25918	.24966
51	.30180	.29055	.27987	.26973	.26010
52	.31292	.30158	.29081	.28057	.27083
53	.32429	.31288	.30203	.29170	.28186
54	.33590	.32442	.31349	.30308	.29316
55	.34774	.33621	.32522	.31474	.30473
56	.35981	.34824	.33720	.32666	.31658
57	.37213	.36053	.34945	.33885	.32872
58	.38468	.37307	.36196	.35132	.34114
59	.39745	.38584	.37471	.36405	.35383
60	.41040	.39880	.38767	.37699	.36674
61	.42350	.41192	.40080	.39012	.37985
62	.43672	.42518	.41408	.40340	.39314
63	.45006	.43856	.42749	.41684	.40658
64	.46352	.45208	.44105	.43043	.42019
65	.47713	.46577	.45480	.44422	.43401
66	.49093	.47965	.46876	.45824	.44808
67	.50491	.49373	.48293	.47248	.46238
68	.51905	.50800	.49729	.48694	.47691
69	.53330	.52238	.51179	.50154	.49160
70	.54762	.53683	.52638	.51624	.50641
71	.56193	.55131	.54100	.53099	.52126
72	.57624	.56579	.55563	.54577	.53617
73	.59056	.58029	.57030	.56059	.55113
74	.60492	.59485	.58504	.57550	.56620
75	.61936	.60950	.59990	.59053	.58140
76	.63390	.62427	.61487	.60570	.59676
77	.64849	.63910	.62993	.62097	.61223
78	.66307	.65393	.64501	.63628	.62775
79	.67754	.66867	.65999	.65151	.64321
80	.69180	.68320	.67479	.66655	.65849
81	.70573	.69741	.68926	.68128	.67345
82	.71926	.71123	.70335	.69562	.68804
83	.73236	.72460	.71699	.70952	.70219
84	.74503	.73756	.73021	.72300	.71592
85	.75733	.75014	.74306	.73611	.72928
86	.76917	.76225	.75544	.74875	.74216
87	.78041	.77375	.76720	.76076	.75442
88	.79111	.78472	.77842	.77223	.76612
89	.80147	.79533	.78929	.78334	.77747
90	.81157	.80570	.79991	.79420	.78857
91	.82129	.81567	.81013	.80466	.79927
92	.83040	.82503	.81973	.81449	.80933
93	.83884	.83370	.82862	.82360	.81865
94	.84653	.84160	.83673	.83192	.82717
95	.85345	.84872	.84404	.83941	.83484
96	.85959	.85502	.85051	.84605	.84165
97	.86515	.86074	.85639	.85208	.84782
98	.87016	.86589	.86167	.85750	.85337
99	.87478	.87064	.86656	.86251	.85850
100	.87908	.87506	.87109	.86716	.86327
101	.88318	.87929	.87543	.87161	.86783
102	.88746	.88369	.87995	.87624	.87257
103	.89200	.88835	.88474	.88116	.87760
104	.89704	.89354	.89006	.88661	.88319
105	.90322	.89989	.89659	.89331	.89006
106	.91197	.90890	.90586	.90284	.89983
107	.92438	.92170	.91905	.91641	.91378
108	.94409	.94208	.94008	.93809	.93611
109	.97529	.97438	.97348	.97259	.97170

(table continued)

Age	6.2%	6.4%	6.6%	6.8%	7.0%
0	.03535	.03349	.03183	.03035	.02902
1	.02486	.02292	.02119	.01963	.01824
2	.02547	.02345	.02164	.02002	.01857
3	.02640	.02429	.02241	.02073	.01921
4	.02753	.02535	.02339	.02163	.02005
5	.02883	.02656	.02453	.02269	.02105
6	.03026	.02790	.02578	.02387	.02215
7	.03180	.02935	.02714	.02515	.02336
8	.03347	.03092	.02863	.02656	.02469
9	.03528	.03263	.03025	.02810	.02615
10	.03723	.03449	.03201	.02977	.02774
11	.03935	.03650	.03393	.03160	.02949
12	.04160	.03865	.03598	.03356	.03136
13	.04394	.04088	.03811	.03560	.03331
14	.04629	.04312	.04025	.03764	.03527
15	.04864	.04536	.04238	.03968	.03721
16	.05099	.04759	.04451	.04170	.03913
17	.05333	.04982	.04662	.04370	.04104
18	.05570	.05207	.04875	.04573	.04296
19	.05814	.05438	.05095	.04781	.04494
20	.06065	.05677	.05321	.04996	.04698
21	.06325	.05922	.05554	.05217	.04907
22	.06594	.06178	.05797	.05447	.05126
23	.06876	.06446	.06051	.05688	.05355
24	.07174	.06729	.06321	.05945	.05599
25	.07491	.07031	.06609	.06219	.05861
26	.07830	.07355	.06918	.06515	.06142
27	.08192	.07702	.07250	.06832	.06446
28	.08577	.08071	.07603	.07171	.06772
29	.08986	.08464	.07981	.07534	.07120
30	.09420	.08882	.08383	.07921	.07492
31	.09881	.09327	.08812	.08335	.07891
32	.10369	.09797	.09267	.08774	.08315
33	.10885	.10297	.09750	.09241	.08767
34	.11430	.10824	.10261	.09736	.09246
35	.12002	.11380	.10800	.10259	.09754
36	.12602	.11963	.11366	.10809	.10288
37	.13230	.12574	.11961	.11387	.10850
38	.13887	.13214	.12584	.11994	.11441
39	.14573	.13883	.13237	.12630	.12061
40	.15290	.14583	.13920	.13297	.12712
41	.16036	.15312	.14633	.13994	.13393
42	.16810	.16071	.15375	.14720	.14103
43	.17614	.16858	.16146	.15475	.14842
44	.18447	.17675	.16948	.16261	.15613
45	.19310	.18524	.17780	.17078	.16414
46	.20204	.19402	.18644	.17926	.17247
47	.21128	.20311	.19538	.18806	.18112
48	.22080	.21249	.20462	.19716	.19007
49	.23059	.22214	.21413	.20653	.19930
50	.24063	.23206	.22391	.21617	.20881
51	.25095	.24225	.23398	.22610	.21861
52	.26157	.25275	.24436	.23636	.22874
53	.27249	.26357	.25505	.24694	.23919
54	.28369	.27466	.26604	.25782	.24995
55	.29518	.28605	.27734	.26900	.26103
56	.30695	.29774	.28893	.28050	.27242
57	.31902	.30973	.30084	.29232	.28415
58	.33138	.32203	.31306	.30446	.29621
59	.34402	.33461	.32558	.31691	.30859
60	.35690	.34745	.33836	.32963	.32124
61	.36999	.36050	.35137	.34259	.33414
62	.38325	.37374	.36458	.35576	.34726
63	.39669	.38717	.37799	.36913	.36060
64	.41031	.40078	.39159	.38272	.37415
65	.42416	.41464	.40545	.39656	.38798
66	.43825	.42876	.41958	.41070	.40211
67	.45260	.44315	.43399	.42513	.41655
68	.46720	.45779	.44868	.43985	.43129
69	.48197	.47263	.46357	.45478	.44625
70	.49686	.48760	.47861	.46988	.46140
71	.51182	.50265	.49374	.48508	.47666
72	.52685	.51778	.50896	.50038	.49203
73	.54194	.53298	.52426	.51578	.50751
74	.55714	.54832	.53972	.53134	.52317
75	.57250	.56382	.55536	.54710	.53904
76	.58803	.57951	.57120	.56308	.55515
77	.60369	.59535	.58720	.57923	.57144
78	.61942	.61126	.60329	.59549	.58787
79	.63508	.62713	.61935	.61174	.60428
80	.65059	.64285	.63527	.62785	.62058
81	.66579	.65827	.65090	.64368	.63659
82	.68061	.67332	.66616	.65914	.65226
83	.69499	.68793	.68099	.67418	.66749
84	.70896	.70213	.69541	.68881	.68233
85	.72256	.71596	.70947	.70308	.69681
86	.73569	.72931	.72305	.71688	.71081
87	.74818	.74204	.73599	.73003	.72417
88	.76011	.75419	.74836	.74261	.73695
89	.77169	.76599	.76037	.75484	.74938
90	.78302	.77755	.77215	.76683	.76158
91	.79395	.78870	.78352	.77842	.77337
92	.80423	.79920	.79423	.78933	.78449
93	.81377	.80894	.80417	.79946	.79481
94	.82247	.81784	.81325	.80873	.80425
95	.83033	.82586	.82145	.81709	.81278
96	.83729	.83298	.82872	.82451	.82034
97	.84361	.83944	.83532	.83124	.82721
98	.84929	.84525	.84126	.83730	.83339
99	.85454	.85062	.84674	.84290	.83910
100	.85942	.85561	.85184	.84810	.84440
101	.86408	.86037	.85670	.85306	.84946
102	.86894	.86534	.86177	.85823	.85473
103	.87408	.87060	.86714	.86371	.86032
104	.87980	.87644	.87311	.86980	.86653
105	.88684	.88363	.88046	.87731	.87418
106	.89685	.89389	.89095	.88804	.88514
107	.91117	.90858	.90600	.90344	.90089
108	.93414	.93217	.93022	.92828	.92634
109	.97081	.96992	.96904	.96816	.96729

(table continued)

Age	7.2%	7.4%	7.6%	7.8%	8.0%
0	.02783	.02676	.02579	.02492	.02413
1	.01699	.01587	.01486	.01395	.01312
2	.01727	.01609	.01504	.01408	.01321
3	.01785	.01662	.01552	.01451	.01361
4	.01863	.01735	.01619	.01514	.01418
5	.01956	.01822	.01700	.01590	.01490
6	.02060	.01919	.01792	.01677	.01572
7	.02174	.02027	.01894	.01773	.01664
8	.02300	.02146	.02007	.01881	.01766
9	.02438	.02278	.02133	.02000	.01880
10	.02590	.02423	.02271	.02133	.02006
11	.02757	.02583	.02424	.02279	.02147
12	.02936	.02755	.02589	.02438	.02299
13	.03123	.02934	.02761	.02603	.02458
14	.03311	.03113	.02933	.02768	.02617
15	.03496	.03290	.03103	.02930	.02773
16	.03679	.03466	.03270	.03090	.02926
17	.03861	.03638	.03434	.03247	.03075
18	.04044	.03812	.03599	.03404	.03225
19	.04231	.03990	.03769	.03565	.03378
20	.04424	.04173	.03943	.03731	.03535
21	.04623	.04362	.04122	.03901	.03697
22	.04831	.04559	.04309	.04078	.03865
23	.05048	.04766	.04505	.04265	.04042
24	.05281	.04987	.04715	.04465	.04233
25	.05530	.05224	.04941	.04680	.04438
26	.05799	.05481	.05187	.04915	.04662
27	.06090	.05759	.05454	.05170	.04906
28	.06402	.06059	.05740	.05445	.05170
29	.06736	.06380	.06049	.05742	.05456
30	.07095	.06725	.06381	.06061	.05763
31	.07479	.07095	.06738	.06405	.06095
32	.07888	.07491	.07120	.06774	.06451
33	.08325	.07913	.07529	.07170	.06834
34	.08790	.08363	.07964	.07592	.07243
35	.09282	.08841	.08428	.08041	.07679
36	.09800	.09344	.08917	.08516	.08140
37	.10347	.09876	.09433	.09018	.08628
38	.10922	.10436	.09978	.09549	.09145
39	.11527	.11025	.10553	.10109	.09690
40	.12162	.11644	.11157	.10698	.10266
41	.12827	.12294	.11792	.11318	.10871
42	.13522	.12973	.12456	.11967	.11505
43	.14245	.13682	.13149	.12645	.12169
44	.15000	.14421	.13873	.13355	.12864
45	.15787	.15192	.14630	.14096	.13591
46	.16604	.15995	.15418	.14870	.14350
47	.17454	.16830	.16238	.15676	.15141
48	.18335	.17696	.17090	.16513	.15964
49	.19244	.18591	.17970	.17379	.16816
50	.20180	.19514	.18879	.18274	.17697
51	.21147	.20466	.19818	.19199	.18609
52	.22147	.21453	.20791	.20159	.19556
53	.23180	.22474	.21799	.21154	.20537
54	.24244	.23526	.22839	.22181	.21552
55	.25341	.24611	.23912	.23243	.22601
56	.26469	.25728	.25019	.24338	.23685
57	.27632	.26881	.26161	.25469	.24805
58	.28829	.28069	.27339	.26637	.25962
59	.30059	.29290	.28550	.27839	.27155
60	.31317	.30540	.29792	.29073	.28379
61	.32601	.31817	.31062	.30334	.29633
62	.33907	.33117	.32356	.31621	.30912
63	.35236	.34441	.33674	.32933	.32217
64	.36588	.35789	.35016	.34270	.33548
65	.37968	.37166	.36390	.35639	.34912
66	.39380	.38576	.37797	.37043	.36312
67	.40824	.40019	.39238	.38482	.37749
68	.42299	.41494	.40713	.39956	.39221
69	.43798	.42995	.42215	.41458	.40722
70	.45316	.44516	.43738	.42983	.42248
71	.46847	.46051	.45276	.44523	.43790
72	.48390	.47599	.46829	.46079	.45349
73	.49946	.49161	.48397	.47652	.46926
74	.51520	.50744	.49986	.49247	.48527
75	.53118	.52351	.51601	.50870	.50156
76	.54740	.53984	.53245	.52522	.51817
77	.56383	.55639	.54912	.54200	.53504
78	.58040	.57310	.56596	.55896	.55212
79	.59698	.58983	.58283	.57597	.56925
80	.61345	.60646	.59961	.59290	.58632
81	.62965	.62283	.61615	.60959	.60316
82	.64550	.63886	.63235	.62595	.61968
83	.66092	.65447	.64813	.64191	.63579
84	.67595	.66969	.66353	.65748	.65153
85	.69063	.68456	.67859	.67271	.66693
86	.70484	.69896	.69318	.68748	.68188
87	.71839	.71271	.70711	.70159	.69616
88	.73137	.72588	.72046	.71512	.70986
89	.74400	.73870	.73347	.72831	.72323
90	.75640	.75129	.74625	.74128	.73638
91	.76840	.76349	.75864	.75385	.74913
92	.77971	.77499	.77033	.76572	.76118
93	.79022	.78568	.78120	.77677	.77239
94	.79983	.79547	.79115	.78688	.78266
95	.80852	.80431	.80014	.79602	.79195
96	.81622	.81215	.80812	.80414	.80019
97	.82322	.81927	.81537	.81151	.80769
98	.82952	.82569	.82190	.81815	.81443
99	.83534	.83161	.82792	.82427	.82066
100	.84074	.83711	.83352	.82997	.82644
101	.84589	.84236	.83886	.83539	.83196
102	.85126	.84782	.84442	.84104	.83770
103	.85695	.85362	.85031	.84703	.84378
104	.86328	.86005	.85686	.85369	.85054
105	.87108	.86800	.86494	.86191	.85890
106	.88226	.87940	.87656	.87374	.87094
107	.89836	.89584	.89334	.89085	.88838
108	.92442	.92250	.92060	.91870	.91681
109	.96642	.96555	.96468	.96382	.96296

(table continued)

Age	8.2%	8.4%	8.6%	8.8%	9.0%
0	.02341	.02276	.02217	.02163	.02114
1	.01237	.01170	.01108	.01052	.01000
2	.01243	.01172	.01107	.01048	.00994
3	.01278	.01203	.01135	.01073	.01016
4	.01332	.01253	.01182	.01116	.01056
5	.01400	.01317	.01241	.01172	.01109
6	.01477	.01390	.01310	.01238	.01171
7	.01563	.01472	.01389	.01312	.01242
8	.01660	.01564	.01477	.01396	.01322
9	.01770	.01669	.01577	.01492	.01414
10	.01891	.01785	.01688	.01599	.01517
11	.02026	.01915	.01814	.01720	.01634
12	.02173	.02056	.01950	.01852	.01761
13	.02326	.02204	.02092	.01989	.01895
14	.02478	.02351	.02234	.02126	.02027
15	.02628	.02495	.02372	.02259	.02155
16	.02774	.02635	.02507	.02388	.02279
17	.02917	.02772	.02637	.02513	.02399
18	.03059	.02907	.02767	.02637	.02517
19	.03205	.03046	.02899	.02763	.02637
20	.03355	.03188	.03035	.02892	.02760
21	.03509	.03334	.03173	.03024	.02886
22	.03669	.03487	.03318	.03162	.03017
23	.03837	.03646	.03470	.03306	.03154
24	.04018	.03819	.03634	.03463	.03303
25	.04214	.04006	.03812	.03633	.03465
26	.04428	.04210	.04008	.03820	.03644
27	.04662	.04434	.04223	.04025	.03841
28	.04915	.04677	.04456	.04249	.04056
29	.05189	.04941	.04709	.04493	.04291
30	.05485	.05226	.04984	.04757	.04546
31	.05805	.05535	.05282	.05045	.04824
32	.06149	.05867	.05603	.05356	.05124
33	.06520	.06226	.05950	.05692	.05449
34	.06916	.06609	.06322	.06052	.05799
35	.07339	.07020	.06720	.06439	.06174
36	.07787	.07455	.07143	.06850	.06573
37	.08262	.07917	.07593	.07287	.06999
38	.08765	.08407	.08069	.07751	.07451
39	.09296	.08925	.08574	.08243	.07931
40	.09858	.09472	.09109	.08765	.08440
41	.10449	.10050	.09673	.09316	.08978
42	.11069	.10656	.10265	.09895	.09544
43	.11718	.11291	.10887	.10503	.10140
44	.12399	.11958	.11540	.11143	.10766
45	.13111	.12656	.12224	.11814	.11423
46	.13856	.13387	.12941	.12516	.12113
47	.14633	.14150	.13690	.13252	.12835
48	.15442	.14945	.14471	.14020	.13589
49	.16280	.15769	.15281	.14816	.14373
50	.17147	.16622	.16121	.15643	.15186
51	.18045	.17507	.16993	.16501	.16030
52	.18979	.18427	.17899	.17394	.16911
53	.19947	.19383	.18842	.18324	.17828
54	.20950	.20372	.19819	.19288	.18779
55	.21986	.21397	.20831	.20288	.19767
56	.23058	.22457	.21879	.21324	.20791
57	.24167	.23554	.22965	.22399	.21854
58	.25314	.24690	.24090	.23512	.22956
59	.26497	.25863	.25252	.24664	.24097
60	.27712	.27068	.26448	.25849	.25272
61	.28956	.28304	.27674	.27067	.26480
62	.30228	.29567	.28929	.28312	.27717
63	.31525	.30857	.30211	.29586	.28982
64	.32851	.32176	.31522	.30890	.30278
65	.34209	.33528	.32868	.32229	.31610
66	.35604	.34918	.34253	.33609	.32983
67	.37037	.36347	.35678	.35028	.34398
68	.38508	.37815	.37142	.36489	.35854
69	.40008	.39313	.38638	.37982	.37344
70	.41533	.40838	.40162	.39504	.38864
71	.43076	.42382	.41705	.41047	.40405
72	.44638	.43945	.43269	.42611	.41969
73	.46218	.45527	.44854	.44197	.43556
74	.47823	.47137	.46466	.45812	.45173
75	.49459	.48777	.48112	.47462	.46826
76	.51127	.50452	.49793	.49148	.48517
77	.52823	.52157	.51505	.50867	.50243
78	.54541	.53885	.53242	.52613	.51996
79	.56267	.55621	.54989	.54369	.53762
80	.57987	.57354	.56733	.56125	.55527
81	.59685	.59065	.58457	.57860	.57274
82	.61351	.60746	.60151	.59567	.58993
83	.62978	.62387	.61806	.61236	.60675
84	.64567	.63992	.63426	.62869	.62321
85	.66125	.65565	.65014	.64472	.63938
86	.67636	.67092	.66557	.66030	.65511
87	.69081	.68554	.68034	.67522	.67018
88	.70468	.69957	.69453	.68956	.68466
89	.71821	.71326	.70838	.70357	.69882
90	.73153	.72676	.72204	.71739	.71280
91	.74447	.73986	.73532	.73083	.72640
92	.75669	.75225	.74787	.74354	.73927
93	.76807	.76379	.75957	.75540	.75127
94	.77849	.77437	.77030	.76627	.76229
95	.78792	.78394	.78001	.77611	.77226
96	.79630	.79244	.78863	.78485	.78112
97	.80391	.80016	.79646	.79280	.78917
98	.81076	.80712	.80352	.79996	.79643
99	.81709	.81354	.81004	.80657	.80313
100	.82296	.81950	.81609	.81270	.80934
101	.82855	.82518	.82185	.81854	.81526
102	.83438	.83110	.82785	.82462	.82142
103	.84056	.83737	.83420	.83106	.82795
104	.84743	.84433	.84127	.83822	.83521
105	.85591	.85295	.85001	.84709	.84419
106	.86816	.86540	.86266	.85993	.85723
107	.88592	.88348	.88105	.87863	.87623
108	.91493	.91306	.91119	.90934	.90749
109	.96211	.96125	.96041	.95956	.95872

(table continued)

Age	9.2%	9.4%	9.6%	9.8%	10.0%
0	.02069	.02027	.01989	.01954	.01922
1	.00953	.00910	.00871	.00834	.00801
2	.00944	.00899	.00857	.00819	.00784
3	.00964	.00916	.00872	.00832	.00795
4	.01001	.00951	.00904	.00862	.00822
5	.01051	.00998	.00949	.00904	.00862
6	.01110	.01054	.01002	.00954	.00910
7	.01178	.01118	.01064	.01013	.00966
8	.01254	.01192	.01134	.01081	.01031
9	.01342	.01276	.01216	.01159	.01107
10	.01442	.01372	.01308	.01249	.01194
11	.01555	.01481	.01414	.01351	.01293
12	.01678	.01601	.01529	.01463	.01402
13	.01807	.01726	.01651	.01582	.01517
14	.01935	.01850	.01771	.01698	.01630
15	.02058	.01969	.01886	.01810	.01738
16	.02178	.02084	.01997	.01917	.01842
17	.02293	.02194	.02103	.02018	.01940
18	.02406	.02302	.02207	.02118	.02035
19	.02521	.02412	.02312	.02218	.02131
20	.02638	.02524	.02419	.02320	.02229
21	.02758	.02638	.02527	.02424	.02328
22	.02882	.02757	.02640	.02532	.02430
23	.03013	.02881	.02759	.02644	.02538
24	.03155	.03016	.02888	.02767	.02655
25	.03309	.03164	.03029	.02902	.02784
26	.03481	.03328	.03186	.03052	.02928
27	.03670	.03509	.03360	.03219	.03088
28	.03876	.03708	.03550	.03403	.03264
29	.04102	.03925	.03760	.03604	.03458
30	.04348	.04162	.03988	.03825	.03671
31	.04616	.04421	.04238	.04067	.03905
32	.04906	.04702	.04510	.04329	.04160
33	.05221	.05007	.04806	.04616	.04438
34	.05560	.05336	.05125	.04926	.04738
35	.05925	.05690	.05469	.05260	.05063
36	.06313	.06068	.05836	.05617	.05411
37	.06727	.06470	.06228	.05999	.05783
38	.07167	.06899	.06646	.06407	.06180
39	.07635	.07356	.07092	.06841	.06604
40	.08132	.07841	.07565	.07303	.07055
41	.08658	.08355	.08067	.07794	.07535
42	.09212	.08896	.08596	.08312	.08041
43	.09794	.09466	.09154	.08858	.08576
44	.10407	.10067	.09743	.09434	.09141
45	.11052	.10699	.10362	.10042	.09736
46	.11728	.11362	.11013	.10680	.10363
47	.12438	.12059	.11697	.11352	.11022
48	.13179	.12787	.12412	.12055	.11713
49	.13949	.13544	.13157	.12787	.12433
50	.14749	.14331	.13931	.13548	.13182
51	.15580	.15150	.14737	.14342	.13963
52	.16448	.16004	.15579	.15172	.14780
53	.17352	.16896	.16458	.16038	.15635
54	.18291	.17822	.17372	.16940	.16524
55	.19266	.18785	.18322	.17878	.17450
56	.20278	.19785	.19310	.18854	.18414
57	.21329	.20824	.20338	.19870	.19419
58	.22420	.21904	.21407	.20927	.20464
59	.23550	.23023	.22515	.22024	.21551
60	.24716	.24178	.23659	.23158	.22674
61	.25913	.25366	.24837	.24325	.23831
62	.27141	.26584	.26045	.25524	.25020
63	.28397	.27832	.27284	.26754	.26240
64	.29685	.29111	.28555	.28016	.27493
65	.31010	.30429	.29865	.29317	.28787
66	.32377	.31788	.31217	.30663	.30124
67	.33786	.33191	.32614	.32053	.31508
68	.35237	.34638	.34055	.33488	.32937
69	.36724	.36120	.35533	.34961	.34405
70	.38241	.37634	.37043	.36468	.35907
71	.39780	.39171	.38578	.38000	.37436
72	.41344	.40733	.40138	.39558	.38991
73	.42931	.42321	.41725	.41143	.40575
74	.44549	.43940	.43345	.42763	.42195
75	.46205	.45598	.45004	.44424	.43856
76	.47900	.47297	.46706	.46129	.45563
77	.49632	.49033	.48447	.47873	.47311
78	.51392	.50800	.50220	.49652	.49094
79	.53166	.52582	.52009	.51448	.50897
80	.54941	.54366	.53802	.53248	.52705
81	.56699	.56134	.55579	.55035	.54499
82	.58429	.57875	.57331	.56796	.56270
83	.60123	.59581	.59047	.58523	.58007
84	.61783	.61253	.60731	.60218	.59713
85	.63413	.62896	.62387	.61886	.61392
86	.65000	.64496	.64000	.63511	.63030
87	.66520	.66031	.65548	.65071	.64602
88	.67983	.67507	.67037	.66574	.66117
89	.69414	.68952	.68495	.68045	.67601
90	.70827	.70379	.69938	.69502	.69071
91	.72202	.71770	.71343	.70921	.70504
92	.73504	.73087	.72674	.72267	.71864
93	.74719	.74317	.73918	.73524	.73135
94	.75835	.75446	.75061	.74680	.74303
95	.76845	.76468	.76096	.75727	.75362
96	.77742	.77377	.77015	.76657	.76303
97	.78559	.78203	.77852	.77504	.77160
98	.79294	.78948	.78606	.78267	.77931
99	.79972	.79635	.79302	.78971	.78644
100	.80602	.80273	.79947	.79624	.79304
101	.81201	.80880	.80561	.80245	.79932
102	.81826	.81512	.81200	.80892	.80586
103	.82487	.82181	.81878	.81577	.81279
104	.83221	.82924	.82630	.82338	.82048
105	.84132	.83846	.83563	.83282	.83003
106	.85454	.85187	.84922	.84659	.84397
107	.87384	.87147	.86911	.86676	.86443
108	.90566	.90383	.90201	.90020	.89840
109	.95788	.95704	.95620	.95537	.95455

(table continued)

Age	10.2%	10.4%	10.6%	10.8%	11.0%
0	.01891	.01864	.01838	.01814	.01791
1	.00770	.00741	.00715	.00690	.00667
2	.00751	.00721	.00693	.00667	.00643
3	.00760	.00728	.00699	.00671	.00646
4	.00786	.00752	.00721	.00692	.00665
5	.00824	.00788	.00755	.00724	.00695
6	.00869	.00832	.00796	.00764	.00733
7	.00923	.00883	.00846	.00811	.00779
8	.00986	.00943	.00904	.00867	.00833
9	.01059	.01014	.00972	.00933	.00897
10	.01142	.01095	.01051	.01009	.00971
11	.01239	.01189	.01142	.01098	.01057
12	.01345	.01292	.01243	.01197	.01154
13	.01457	.01401	.01349	.01300	.01255
14	.01567	.01508	.01453	.01402	.01354
15	.01672	.01610	.01552	.01498	.01448
16	.01772	.01707	.01646	.01589	.01536
17	.01866	.01798	.01734	.01674	.01618
18	.01958	.01886	.01818	.01755	.01697
19	.02050	.01974	.01903	.01837	.01775
20	.02143	.02064	.01989	.01919	.01854
21	.02238	.02154	.02075	.02002	.01933
22	.02336	.02247	.02164	.02087	.02014
23	.02438	.02345	.02257	.02176	.02099
24	.02550	.02451	.02359	.02273	.02192
25	.02673	.02569	.02472	.02381	.02295
26	.02811	.02701	.02598	.02502	.02411
27	.02965	.02849	.02741	.02639	.02543
28	.03134	.03013	.02898	.02790	.02689
29	.03322	.03193	.03072	.02958	.02851
30	.03527	.03391	.03264	.03143	.03030
31	.03753	.03610	.03475	.03348	.03228
32	.04000	.03849	.03707	.03573	.03446
33	.04269	.04111	.03961	.03819	.03685
34	.04561	.04394	.04236	.04087	.03946
35	.04877	.04702	.04535	.04378	.04229
36	.05215	.05031	.04856	.04690	.04533
37	.05578	.05384	.05200	.05025	.04860
38	.05965	.05761	.05568	.05385	.05211
39	.06379	.06165	.05962	.05770	.05587
40	.06820	.06596	.06383	.06181	.05989
41	.07288	.07054	.06832	.06620	.06418
42	.07784	.07539	.07306	.07085	.06873
43	.08308	.08052	.07808	.07576	.07355
44	.08861	.08594	.08340	.08097	.07865
45	.09445	.09167	.08901	.08648	.08406
46	.10060	.09770	.09494	.09230	.08977
47	.10707	.10406	.10119	.09843	.09579
48	.11386	.11073	.10774	.10487	.10213
49	.12094	.11769	.11458	.11160	.10874
50	.12831	.12494	.12172	.11862	.11565
51	.13600	.13251	.12917	.12596	.12288
52	.14405	.14044	.13698	.13366	.13046
53	.15247	.14875	.14517	.14172	.13841
54	.16124	.15740	.15370	.15014	.14671
55	.17039	.16642	.16261	.15893	.15539
56	.17991	.17583	.17190	.16811	.16445
57	.18984	.18564	.18160	.17769	.17392
58	.20018	.19587	.19172	.18770	.18382
59	.21093	.20652	.20225	.19812	.19414
60	.22206	.21753	.21316	.20893	.20483
61	.23353	.22890	.22442	.22009	.21589
62	.24532	.24059	.23601	.23158	.22728
63	.25742	.25260	.24793	.24339	.23900
64	.26987	.26495	.26019	.25556	.25107
65	.28271	.27771	.27286	.26815	.26357
66	.29601	.29093	.28600	.28120	.27654
67	.30978	.30462	.29961	.29474	.29000
68	.32401	.31879	.31371	.30877	.30396
69	.33863	.33336	.32822	.32322	.31835
70	.35361	.34829	.34310	.33804	.33311
71	.36886	.36349	.35826	.35316	.34818
72	.38439	.37899	.37373	.36858	.36356
73	.40021	.39479	.38950	.38432	.37927
74	.41639	.41096	.40565	.40046	.39538
75	.43301	.42758	.42226	.41706	.41198
76	.45009	.44467	.43937	.43417	.42908
77	.46761	.46221	.45693	.45175	.44667
78	.48548	.48013	.47488	.46973	.46468
79	.50356	.49826	.49306	.48795	.48294
80	.52171	.51647	.51133	.50628	.50132
81	.53974	.53457	.52950	.52451	.51961
82	.55753	.55245	.54745	.54254	.53771
83	.57500	.57001	.56510	.56026	.55551
84	.59216	.58726	.58245	.57770	.57304
85	.60906	.60428	.59956	.59492	.59034
86	.62555	.62088	.61627	.61173	.60725
87	.64139	.63683	.63233	.62790	.62352
88	.65666	.65221	.64783	.64350	.63923
89	.67163	.66730	.66304	.65882	.65466
90	.68646	.68226	.67812	.67402	.66998
91	.70093	.69686	.69285	.68888	.68496
92	.71466	.71073	.70684	.70300	.69920
93	.72750	.72370	.71994	.71622	.71254
94	.73931	.73562	.73198	.72838	.72481
95	.75001	.74644	.74291	.73941	.73595
96	.75953	.75606	.75262	.74923	.74586
97	.76819	.76481	.76147	.75816	.75489
98	.77599	.77270	.76944	.76621	.76302
99	.78319	.77998	.77680	.77365	.77053
100	.78987	.78673	.78362	.78054	.77748
101	.79622	.79315	.79010	.78708	.78409
102	.80283	.79983	.79685	.79390	.79097
103	.80983	.80690	.80399	.80111	.79825
104	.81760	.81475	.81192	.80912	.80633
105	.82726	.82451	.82178	.81907	.81638
106	.84137	.83879	.83623	.83368	.83115
107	.86211	.85981	.85751	.85523	.85297
108	.89660	.89481	.89304	.89127	.88950
109	.95372	.95290	.95208	.95126	.95045

(table continued)

Age	11.2%	11.4%	11.6%	11.8%	12.0%
0	.01770	.01750	.01732	.01715	.01698
1	.00646	.00626	.00608	.00590	.00574
2	.00620	.00600	.00580	.00562	.00544
3	.00622	.00600	.00579	.00560	.00541
4	.00639	.00616	.00594	.00573	.00554
5	.00668	.00643	.00620	.00598	.00578
6	.00705	.00678	.00654	.00630	.00608
7	.00749	.00720	.00694	.00669	.00646
8	.00801	.00771	.00743	.00716	.00692
9	.00863	.00831	.00801	.00773	.00747
10	.00935	.00901	.00869	.00840	.00812
11	.01019	.00983	.00950	.00918	.00889
12	.01113	.01075	.01040	.01007	.00975
13	.01212	.01172	.01135	.01100	.01067
14	.01309	.01267	.01227	.01190	.01155
15	.01400	.01356	.01314	.01275	.01238
16	.01486	.01439	.01396	.01354	.01315
17	.01566	.01516	.01470	.01427	.01386
18	.01641	.01590	.01541	.01495	.01452
19	.01717	.01662	.01611	.01563	.01517
20	.01793	.01735	.01681	.01630	.01582
21	.01868	.01807	.01750	.01696	.01646
22	.01946	.01882	.01821	.01764	.01711
23	.02027	.01959	.01895	.01835	.01778
24	.02115	.02044	.01976	.01913	.01853
25	.02214	.02138	.02067	.01999	.01936
26	.02326	.02246	.02170	.02098	.02031
27	.02452	.02367	.02287	.02211	.02140
28	.02593	.02503	.02418	.02338	.02262
29	.02750	.02654	.02564	.02479	.02398
30	.02923	.02821	.02726	.02635	.02550
31	.03115	.03008	.02907	.02811	.02720
32	.03326	.03213	.03105	.03004	.02907
33	.03558	.03438	.03325	.03217	.03115
34	.03812	.03685	.03565	.03451	.03342
35	.04087	.03953	.03826	.03706	.03591
36	.04384	.04242	.04108	.03980	.03859
37	.04703	.04553	.04411	.04276	.04148
38	.05045	.04888	.04738	.04595	.04460
39	.05412	.05247	.05089	.04939	.04795
40	.05806	.05631	.05465	.05307	.05155
41	.06226	.06042	.05868	.05701	.05541
42	.06671	.06479	.06295	.06119	.05952
43	.07143	.06941	.06748	.06564	.06387
44	.07644	.07432	.07230	.07036	.06851
45	.08174	.07953	.07741	.07538	.07343
46	.08735	.08503	.08281	.08068	.07865
47	.09327	.09085	.08853	.08630	.08417
48	.09949	.09697	.09455	.09222	.08999
49	.10600	.10337	.10084	.09842	.09609
50	.11280	.11006	.10743	.10490	.10247
51	.11991	.11706	.11432	.11169	.10915
52	.12738	.12442	.12157	.11883	.11619
53	.13522	.13215	.12919	.12635	.12360
54	.14341	.14023	.13717	.13421	.13136
55	.15198	.14868	.14551	.14244	.13948
56	.16092	.15752	.15423	.15106	.14799
57	.17029	.16677	.16338	.16010	.15692
58	.18007	.17645	.17295	.16956	.16628
59	.19028	.18655	.18294	.17945	.17606
60	.20087	.19703	.19332	.18972	.18624
61	.21182	.20788	.20407	.20037	.19678
62	.22311	.21907	.21515	.21135	.20767
63	.23473	.23060	.22658	.22268	.21890
64	.24671	.24248	.23837	.23438	.23050
65	.25912	.25480	.25059	.24651	.24254
66	.27200	.26760	.26331	.25913	.25507
67	.28539	.28090	.27653	.27227	.26813
68	.29927	.29471	.29027	.28593	.28171
69	.31359	.30896	.30445	.30005	.29576
70	.32830	.32361	.31903	.31457	.31021
71	.34332	.33858	.33394	.32942	.32500
72	.35866	.35387	.34919	.34461	.34015
73	.37433	.36950	.36478	.36016	.35565
74	.39042	.38556	.38081	.37616	.37161
75	.40699	.40212	.39734	.39267	.38809
76	.42410	.41921	.41443	.40974	.40514
77	.44170	.43682	.43203	.42734	.42274
78	.45972	.45486	.45009	.44541	.44082
79	.47802	.47319	.46845	.46379	.45922
80	.49644	.49166	.48695	.48233	.47779
81	.51479	.51006	.50541	.50083	.49633
82	.53296	.52828	.52369	.51917	.51472
83	.55083	.54623	.54170	.53724	.53285
84	.56844	.56391	.55945	.55506	.55074
85	.58583	.58139	.57702	.57270	.56845
86	.60284	.59849	.59420	.58997	.58580
87	.61921	.61495	.61076	.60661	.60253
88	.63502	.63086	.62675	.62270	.61871
89	.65055	.64650	.64249	.63854	.63463
90	.66599	.66204	.65814	.65430	.65049
91	.68108	.67725	.67347	.66973	.66604
92	.69545	.69173	.68806	.68444	.68085
93	.70890	.70530	.70174	.69822	.69474
94	.72129	.71780	.71434	.71093	.70755
95	.73253	.72914	.72579	.72247	.71919
96	.74253	.73924	.73598	.73275	.72955
97	.75165	.74844	.74526	.74211	.73899
98	.75986	.75672	.75362	.75054	.74750
99	.76744	.76437	.76134	.75833	.75535
100	.77446	.77146	.76849	.76555	.76263
101	.78113	.77819	.77528	.77239	.76953
102	.78807	.78519	.78234	.77951	.77671
103	.79541	.79260	.78981	.78705	.78430
104	.80357	.80083	.79810	.79541	.79273
105	.81371	.81106	.80843	.80582	.80322
106	.82863	.82614	.82366	.82119	.81874
107	.85071	.84847	.84624	.84403	.84182
108	.88775	.88601	.88427	.88254	.88081
109	.94964	.94883	.94803	.94723	.94643

(table continued)

Age	12.2%	12.4%	12.6%	12.8%	13.0%
0	.01683	.01669	.01655	.01642	.01630
1	.00559	.00544	.00531	.00518	.00506
2	.00528	.00513	.00499	.00485	.00473
3	.00524	.00508	.00493	.00479	.00465
4	.00536	.00519	.00503	.00488	.00473
5	.00558	.00540	.00523	.00507	.00492
6	.00588	.00569	.00550	.00533	.00517
7	.00624	.00604	.00584	.00566	.00549
8	.00668	.00646	.00626	.00606	.00588
9	.00722	.00699	.00677	.00656	.00636
10	.00785	.00761	.00737	.00715	.00694
11	.00861	.00835	.00810	.00786	.00764
12	.00946	.00918	.00891	.00866	.00843
13	.01035	.01006	.00978	.00951	.00927
14	.01122	.01091	.01061	.01034	.01007
15	.01203	.01171	.01140	.01110	.01082
16	.01279	.01244	.01211	.01181	.01151
17	.01347	.01311	.01276	.01244	.01213
18	.01411	.01373	.01336	.01302	.01270
19	.01474	.01434	.01396	.01359	.01325
20	.01537	.01494	.01454	.01415	.01379
21	.01598	.01553	.01510	.01470	.01432
22	.01660	.01613	.01568	.01525	.01485
23	.01725	.01674	.01627	.01581	.01539
24	.01796	.01742	.01692	.01644	.01599
25	.01876	.01819	.01765	.01714	.01666
26	.01967	.01907	.01850	.01796	.01745
27	.02072	.02008	.01948	.01890	.01836
28	.02190	.02122	.02057	.01996	.01938
29	.02322	.02249	.02181	.02116	.02054
30	.02469	.02392	.02319	.02250	.02184
31	.02634	.02552	.02475	.02401	.02331
32	.02816	.02729	.02647	.02568	.02494
33	.03018	.02926	.02838	.02755	.02675
34	.03239	.03142	.03048	.02960	.02875
35	.03482	.03378	.03279	.03185	.03095
36	.03743	.03633	.03528	.03428	.03333
37	.04026	.03909	.03798	.03692	.03591
38	.04330	.04207	.04089	.03977	.03869
39	.04658	.04528	.04403	.04284	.04170
40	.05011	.04873	.04741	.04615	.04495
41	.05389	.05244	.05104	.04971	.04844
42	.05791	.05638	.05491	.05350	.05216
43	.06219	.06057	.05902	.05754	.05612
44	.06673	.06503	.06340	.06184	.06034
45	.07157	.06978	.06806	.06642	.06484
46	.07669	.07481	.07301	.07128	.06962
47	.08212	.08015	.07826	.07645	.07470
48	.08784	.08578	.08380	.08190	.08006
49	.09384	.09169	.08961	.08762	.08570
50	.10013	.09787	.09570	.09361	.09160
51	.10671	.10436	.10209	.09991	.09780
52	.11365	.11120	.10883	.10655	.10435
53	.12095	.11840	.11593	.11355	.11126
54	.12860	.12595	.12338	.12090	.11851
55	.13663	.13386	.13120	.12862	.12613
56	.14503	.14217	.13940	.13672	.13413
57	.15385	.15089	.14801	.14523	.14254
58	.16311	.16004	.15706	.15418	.15139
59	.17279	.16961	.16654	.16355	.16066
60	.18286	.17958	.17640	.17332	.17033
61	.19330	.18992	.18665	.18347	.18038
62	.20409	.20061	.19724	.19396	.19078
63	.21522	.21165	.20818	.20480	.20152
64	.22672	.22306	.21949	.21602	.21265
65	.23867	.23491	.23125	.22769	.22423
66	.25112	.24727	.24353	.23988	.23632
67	.26409	.26016	.25633	.25260	.24896
68	.27760	.27359	.26968	.26586	.26214
69	.29157	.28748	.28350	.27961	.27581
70	.30596	.30181	.29775	.29379	.28992
71	.32069	.31648	.31236	.30833	.30440
72	.33578	.33151	.32733	.32325	.31925
73	.35123	.34691	.34269	.33855	.33450
74	.36715	.36279	.35852	.35434	.35024
75	.38360	.37921	.37491	.37069	.36656
76	.40064	.39623	.39190	.38765	.38349
77	.41823	.41381	.40947	.40521	.40103
78	.43632	.43189	.42755	.42329	.41910
79	.45473	.45032	.44599	.44173	.43755
80	.47333	.46894	.46463	.46040	.45623
81	.49191	.48755	.48328	.47907	.47493
82	.51034	.50603	.50179	.49762	.49351
83	.52852	.52427	.52008	.51595	.51189
84	.54648	.54228	.53815	.53407	.53006
85	.56426	.56013	.55606	.55205	.54810
86	.58169	.57764	.57364	.56970	.56581
87	.59850	.59452	.59060	.58673	.58291
88	.61476	.61086	.60702	.60322	.59947
89	.63078	.62697	.62321	.61950	.61583
90	.64674	.64302	.63935	.63573	.63215
91	.66238	.65877	.65520	.65167	.64819
92	.67730	.67379	.67032	.66689	.66350
93	.69130	.68789	.68452	.68119	.67789
94	.70421	.70090	.69762	.69438	.69118
95	.71594	.71272	.70954	.70639	.70326
96	.72638	.72325	.72014	.71707	.71403
97	.73590	.73285	.72982	.72682	.72385
98	.74448	.74149	.73853	.73560	.73269
99	.75240	.74948	.74658	.74371	.74086
100	.75974	.75687	.75403	.75121	.74842
101	.76669	.76388	.76109	.75833	.75559
102	.77393	.77117	.76844	.76573	.76304
103	.78158	.77888	.77620	.77355	.77091
104	.79007	.78743	.78482	.78222	.77964
105	.80065	.79809	.79556	.79304	.79054
106	.81631	.81389	.81149	.80911	.80674
107	.83963	.83745	.83529	.83313	.83099
108	.87910	.87739	.87569	.87400	.87232
109	.94563	.94484	.94405	.94326	.94248

(table continued)

Age	13.2%	13.4%	13.6%	13.8%	14.0%
0	.01618	.01607	.01596	.01586	.01576
1	.00494	.00484	.00473	.00464	.00454
2	.00461	.00449	.00439	.00428	.00419
3	.00453	.00441	.00429	.00419	.00408
4	.00460	.00447	.00435	.00423	.00412
5	.00477	.00464	.00451	.00439	.00427
6	.00502	.00487	.00473	.00460	.00448
7	.00532	.00517	.00502	.00488	.00475
8	.00570	.00554	.00538	.00523	.00509
9	.00617	.00600	.00583	.00567	.00552
10	.00674	.00655	.00637	.00620	.00604
11	.00743	.00723	.00704	.00686	.00668
12	.00820	.00799	.00779	.00760	.00741
13	.00903	.00880	.00859	.00839	.00819
14	.00982	.00958	.00936	.00914	.00894
15	.01056	.01031	.01007	.00985	.00963
16	.01123	.01097	.01072	.01048	.01025
17	.01184	.01156	.01130	.01104	.01081
18	.01239	.01210	.01182	.01155	.01130
19	.01293	.01262	.01233	.01205	.01178
20	.01345	.01313	.01282	.01252	.01224
21	.01396	.01361	.01329	.01298	.01268
22	.01446	.01410	.01375	.01343	.01312
23	.01498	.01460	.01423	.01388	.01355
24	.01556	.01515	.01476	.01439	.01404
25	.01621	.01577	.01536	.01497	.01460
26	.01696	.01650	.01606	.01565	.01525
27	.01784	.01735	.01688	.01644	.01601
28	.01883	.01831	.01781	.01734	.01689
29	.01996	.01940	.01887	.01836	.01788
30	.02122	.02062	.02006	.01952	.01900
31	.02264	.02201	.02140	.02083	.02028
32	.02423	.02355	.02291	.02229	.02170
33	.02600	.02528	.02459	.02393	.02331
34	.02795	.02718	.02645	.02575	.02508
35	.03009	.02928	.02850	.02775	.02704
36	.03242	.03155	.03072	.02992	.02916
37	.03494	.03401	.03313	.03228	.03147
38	.03767	.03668	.03574	.03484	.03398
39	.04061	.03957	.03857	.03762	.03670
40	.04379	.04269	.04163	.04061	.03964
41	.04721	.04604	.04492	.04384	.04281
42	.05086	.04962	.04844	.04729	.04620
43	.05475	.05344	.05218	.05098	.04981
44	.05890	.05752	.05619	.05491	.05368
45	.06332	.06186	.06046	.05911	.05781
46	.06802	.06649	.06501	.06358	.06221
47	.07302	.07140	.06984	.06834	.06690
48	.07830	.07660	.07496	.07338	.07186
49	.08384	.08206	.08034	.07868	.07708
50	.08966	.08779	.08598	.08424	.08256
51	.09577	.09381	.09192	.09009	.08832
52	.10222	.10017	.09819	.09628	.09442
53	.10904	.10689	.10482	.10282	.10088
54	.11619	.11396	.11179	.10970	.10767
55	.12372	.12138	.11912	.11694	.11482
56	.13162	.12919	.12683	.12456	.12235
57	.13994	.13741	.13496	.13259	.13029
58	.14868	.14606	.14352	.14105	.13866
59	.15786	.15514	.15250	.14994	.14745
60	.16743	.16462	.16188	.15922	.15664
61	.17738	.17447	.17164	.16889	.16622
62	.18768	.18467	.18175	.17891	.17614
63	.19833	.19523	.19221	.18928	.18642
64	.20937	.20617	.20306	.20003	.19708
65	.22085	.21757	.21437	.21125	.20821
66	.23286	.22948	.22619	.22299	.21986
67	.24541	.24195	.23857	.23528	.23206
68	.25851	.25497	.25151	.24814	.24484
69	.27211	.26849	.26495	.26150	.25812
70	.28614	.28245	.27884	.27532	.27187
71	.30055	.29679	.29312	.28952	.28600
72	.31535	.31152	.30778	.30412	.30054
73	.33054	.32666	.32286	.31914	.31550
74	.34623	.34230	.33845	.33468	.33098
75	.36250	.35853	.35464	.35082	.34708
76	.37941	.37540	.37148	.36762	.36384
77	.39692	.39290	.38895	.38507	.38126
78	.41499	.41095	.40698	.40309	.39926
79	.43344	.42940	.42543	.42153	.41770
80	.45213	.44811	.44414	.44025	.43642
81	.47085	.46684	.46290	.45902	.45520
82	.48947	.48549	.48157	.47772	.47392
83	.50788	.50394	.50006	.49623	.49246
84	.52610	.52221	.51836	.51458	.51084
85	.54420	.54035	.53656	.53282	.52913
86	.56197	.55818	.55445	.55076	.54713
87	.57913	.57541	.57174	.56811	.56453
88	.59577	.59212	.58851	.58494	.58142
89	.61220	.60862	.60508	.60159	.59813
90	.62861	.62511	.62165	.61823	.61485
91	.64474	.64133	.63795	.63462	.63132
92	.66014	.65682	.65354	.65029	.64708
93	.67463	.67140	.66820	.66504	.66191
94	.68800	.68486	.68175	.67867	.67563
95	.70017	.69712	.69409	.69109	.68812
96	.71101	.70803	.70507	.70215	.69925
97	.72090	.71799	.71510	.71224	.70941
98	.72981	.72696	.72414	.72134	.71856
99	.73805	.73525	.73248	.72974	.72702
100	.74566	.74292	.74020	.73751	.73484
101	.75287	.75018	.74751	.74486	.74223
102	.76037	.75773	.75511	.75251	.74993
103	.76830	.76571	.76313	.76058	.75805
104	.77709	.77455	.77203	.76953	.76705
105	.78805	.78559	.78314	.78071	.77829
106	.80438	.80204	.79972	.79741	.79511
107	.82886	.82674	.82463	.82254	.82045
108	.87064	.86897	.86731	.86566	.86401
109	.94170	.94092	.94014	.93937	.93860

(f) Present value of the remainder interest in the case of transfers to pooled income funds for which the valuation date is after April 30, 1999, and before May 1, 2009

(1) In general.

In the case of transfers to pooled income funds for which the valuation date is after April 30, 1999, and before May 1, 2009, the present value of a remainder interest is determined under this section. See, however, § 1.7520-3(b) (relating to exceptions to the use of prescribed tables under certain circumstances). The present value of a remainder interest that is dependent on the termination of the life of one individual is computed by the use of Table S in paragraph (f)(6) of this section. For purposes of the computations under this section, the age of an individual is the age at the individual's nearest birthday.

(2) Transitional rules for valuation of transfers to pooled income funds.

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

(ii) For purposes of sections 170, 2055, 2106, 2522, or 2624, in the case of transfers to a pooled income fund for which the valuation date is after April 30, 1999, and before July 1, 1999, the present value of the remainder interest under this section is determined by use of the section 7520 interest rate for the month in which the valuation date occurs (see §§ 1.7520-1(b) and 1.7520-2(a)(2)) and the appropriate actuarial tables under either paragraph (e)(5) or (f)(6) of this section, at the option of the donor or the decedent's executor, as the case may be.

(iii) For purposes of paragraphs (f)(2)(i) and (f)(2)(ii) of this section, where the donor or decedent's executor is given the option to use the appropriate actuarial tables under either paragraph (e)(5) or (f)(6) of this section, the donor or decedent's executor must use the same actuarial table with respect to each individual transaction and with respect to all transfers occurring on the valuation date (for example, gift and income tax charitable deductions with respect to the same transfer must be determined based on the same tables, and all assets includible in the gross estate and/or estate tax deductions claimed must be valued based on the same tables).

(3) Present value of a remainder interest.

The present value of a remainder interest in property transferred to a pooled income fund is computed on the basis of --

(i) Life contingencies determined from the values of lx that are set forth in Table 90CM in § 20.2031-7A(f)(4); and

(ii) Discount at a rate of interest, compounded annually, equal to the highest yearly rate of return of the pooled income fund for the 3 taxable years immediately preceding its taxable year in which the transfer of property to the fund is made. The provisions of § 1.642(c)-6(c) apply for determining the yearly rate of return. However, where the taxable year is less than 12 months, the provisions of § 1.642(c)-6(e)(3)(ii) apply for the determining the yearly rate of return.

(4) Pooled income funds in existence less than 3 taxable years.

The provisions of § 1.642(c)-6(e)(4) apply for determining the highest yearly rate of return when the pooled income fund has been in existence less than three taxable years.

(5) Computation of value of remainder interest.

The factor that is used in determining the present value of a remainder interest that is dependent on the termination of the life of one individual is the factor from Table S in paragraph (f)(6) of this section under the appropriate yearly rate of return opposite the number that corresponds to the age of the individual upon whose life the value of the remainder interest is based. Table S in paragraph (f)(6) of this section includes factors for yearly rates of return from 4.2 to 14 percent. Many actuarial factors not contained in Table S in paragraph (f)(6) of this section are contained in Table S in Internal Revenue Service Publication 1457, "Actuarial Values, Book Aleph," (7-99). 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 by a written request to: CC:PA:LPD:PR (IRS Publication 1457), Room 5205, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. For other situations, see § 1.642(c)-6(b). If the yearly rate of return is a percentage that is between the yearly rates of return for which factors are provided, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying the fair market value of the property on the valuation date by the appropriate remainder factor. For an example of a computation of the present value of a remainder interest requiring a linear interpolation adjustment, see § 1.642(c)-6(e)(5).

(6) Actuarial tables.

In the case of transfers for which the valuation date is after April 30, 1999, and before May 1, 2009, the present value of a remainder interest dependent on the termination of one life in the case of a transfer to a pooled income fund is determined by use of the following tables:

Table S - Based on Life Table 90CM Single Life Remainder Factors [Applicable After April 30, 1999, and Before May 1, 2009]
Age	Interest rate
Age	4.2%	4.4%	4.6%	4.8%	5.0%	5.2%
0	.06752	.06130	.05586	.05109	.04691	.04322
1	.06137	.05495	.04932	.04438	.04003	.03620
2	.06325	.05667	.05088	.04580	.04132	.03737
3	.06545	.05869	.05275	.04752	.04291	.03883
4	.06784	.06092	.05482	.04944	.04469	.04048
5	.07040	.06331	.05705	.05152	.04662	.04229
6	.07310	.06583	.05941	.05372	.04869	.04422
7	.07594	.06849	.06191	.05607	.05089	.04628
8	.07891	.07129	.06453	.05853	.05321	.04846
9	.08203	.07423	.06731	.06115	.05567	.05079
10	.08532	.07734	.07024	.06392	.05829	.05326
11	.08875	.08059	.07331	.06683	.06104	.05587
12	.09233	.08398	.07653	.06989	.06394	.05862
13	.09601	.08748	.07985	.07304	.06693	.06146
14	.09974	.09102	.08322	.07624	.06997	.06435
15	.10350	.09460	.08661	.07946	.07303	.06725
16	.10728	.09818	.09001	.08268	.07608	.07014
17	.11108	.10179	.09344	.08592	.07916	.07306
18	.11494	.10545	.09691	.08921	.08227	.07601
19	.11889	.10921	.10047	.09259	.08548	.07904
20	.12298	.11310	.10417	.09610	.08881	.08220
21	.12722	.11713	.10801	.09976	.09228	.08550
22	.13159	.12130	.11199	.10354	.09588	.08893
23	.13613	.12563	.11612	.10748	.09964	.09250
24	.14084	.13014	.12043	.11160	.10357	.09625
25	.14574	.13484	.12493	.11591	.10768	.10018
26	.15084	.13974	.12963	.12041	.11199	.10431
27	.15615	.14485	.13454	.12513	.11652	.10865
28	.16166	.15016	.13965	.13004	.12124	.11319
29	.16737	.15567	.14497	.13516	.12617	.11792
30	.17328	.16138	.15048	.14047	.13129	.12286
31	.17938	.16728	.15618	.14599	.13661	.12799
32	.18568	.17339	.16210	.15171	.14214	.13333
33	.19220	.17972	.16824	.15766	.14790	.13889
34	.19894	.18627	.17460	.16383	.15388	.14468
35	.20592	.19307	.18121	.17025	.16011	.15073
36	.21312	.20010	.18805	.17691	.16658	.15701
37	.22057	.20737	.19514	.18382	.17331	.16356
38	.22827	.21490	.20251	.19100	.18031	.17038
39	.23623	.22270	.21013	.19845	.18759	.17747
40	.24446	.23078	.21805	.20620	.19516	.18487
41	.25298	.23915	.22626	.21425	.20305	.19259
42	.26178	.24782	.23478	.22262	.21125	.20062
43	.27087	.25678	.24360	.23129	.21977	.20898
44	.28025	.26603	.25273	.24027	.22860	.21766
45	.28987	.27555	.26212	.24953	.23772	.22664
46	.29976	.28533	.27179	.25908	.24714	.23591
47	.30987	.29535	.28171	.26889	.25682	.24546
48	.32023	.30563	.29190	.27897	.26678	.25530
49	.33082	.31615	.30234	.28931	.27702	.26543
50	.34166	.32694	.31306	.29995	.28756	.27586
51	.35274	.33798	.32404	.31085	.29838	.28658
52	.36402	.34924	.33525	.32200	.30946	.29757
53	.37550	.36070	.34668	.33339	.32078	.30882
54	.38717	.37237	.35833	.34500	.33234	.32031
55	.39903	.38424	.37019	.35683	.34413	.33205
56	.41108	.39631	.38227	.36890	.35617	.34405
57	.42330	.40857	.39455	.38118	.36844	.35629
58	.43566	.42098	.40699	.39364	.38089	.36873
59	.44811	.43351	.41956	.40623	.39350	.38133
60	.46066	.44613	.43224	.41896	.40624	.39408
61	.47330	.45887	.44505	.43182	.41914	.40699
62	.48608	.47175	.45802	.44485	.43223	.42011
63	.49898	.48478	.47115	.45807	.44550	.43343
64	.51200	.49793	.48442	.47143	.45895	.44694
65	.52512	.51121	.49782	.48495	.47255	.46062
66	.53835	.52461	.51137	.49862	.48634	.47449
67	.55174	.53818	.52511	.51250	.50034	.48860
68	.56524	.55188	.53899	.52654	.51452	.50291
69	.57882	.56568	.55299	.54071	.52885	.51737
70	.59242	.57951	.56703	.55495	.54325	.53193
71	.60598	.59332	.58106	.56918	.55767	.54651
72	.61948	.60707	.59504	.58338	.57206	.56108
73	.63287	.62073	.60895	.59751	.58640	.57561
74	.64621	.63435	.62282	.61162	.60073	.59015
75	.65953	.64796	.63671	.62575	.61510	.60473
76	.67287	.66160	.65063	.63995	.62954	.61940
77	.68622	.67526	.66459	.65419	.64404	.63415
78	.69954	.68892	.67856	.66845	.65858	.64895
79	.71278	.70250	.69246	.68265	.67308	.66372
80	.72581	.71588	.70618	.69668	.68740	.67833
81	.73857	.72899	.71962	.71045	.70147	.69268
82	.75101	.74178	.73274	.72389	.71522	.70672
83	.76311	.75423	.74553	.73700	.72864	.72044
84	.77497	.76645	.75809	.74988	.74183	.73393
85	.78665	.77848	.77047	.76260	.75487	.74728
86	.79805	.79025	.78258	.77504	.76764	.76036
87	.80904	.80159	.79427	.78706	.77998	.77301
88	.81962	.81251	.80552	.79865	.79188	.78521
89	.82978	.82302	.81636	.80980	.80335	.79699
90	.83952	.83309	.82676	.82052	.81437	.80831
91	.84870	.84260	.83658	.83064	.82479	.81902
92	.85716	.85136	.84563	.83998	.83441	.82891
93	.86494	.85942	.85396	.84858	.84326	.83801
94	.87216	.86690	.86170	.85657	.85149	.84648
95	.87898	.87397	.86902	.86412	.85928	.85450
96	.88537	.88060	.87587	.87121	.86659	.86203
97	.89127	.88672	.88221	.87775	.87335	.86898
98	.89680	.89245	.88815	.88389	.87968	.87551
99	.90217	.89803	.89393	.88987	.88585	.88187
100	.90738	.90344	.89953	.89567	.89183	.88804
101	.91250	.90876	.90504	.90137	.89772	.89412
102	.91751	.91396	.91045	.90696	.90350	.90007
103	.92247	.91912	.91579	.91249	.90922	.90598
104	.92775	.92460	.92148	.91839	.91532	.91227
105	.93290	.92996	.92704	.92415	.92127	.91841
106	.93948	.93680	.93415	.93151	.92889	.92628
107	.94739	.94504	.94271	.94039	.93808	.93579
108	.95950	.95767	.95585	.95404	.95224	.95045
109	.97985	.97893	.97801	.97710	.97619	.97529

(table continued)

Age	5.4%	5.6%	5.8%	6.0%
0	.03998	.03711	.03458	.03233
1	.03283	.02985	.02721	.02487
2	.03388	.03079	.02806	.02563
3	.03523	.03203	.02920	.02668
4	.03676	.03346	.03052	.02791
5	.03845	.03503	.03199	.02928
6	.04025	.03672	.03357	.03076
7	.04219	.03854	.03528	.03236
8	.04424	.04046	.03709	.03407
9	.04643	.04253	.03904	.03592
10	.04877	.04474	.04114	.03790
11	.05124	.04709	.04336	.04002
12	.05385	.04957	.04572	.04226
13	.05655	.05214	.04816	.04458
14	.05929	.05474	.05064	.04694
15	.06204	.05735	.05312	.04930
16	.06479	.05996	.05559	.05164
17	.06755	.06257	.05807	.05399
18	.07034	.06521	.06057	.05636
19	.07322	.06794	.06315	.05880
20	.07622	.07078	.06584	.06135
21	.07935	.07375	.06866	.06403
22	.08260	.07685	.07160	.06682
23	.08601	.08009	.07468	.06975
24	.08958	.08349	.07793	.07284
25	.09334	.08708	.08135	.07611
26	.09728	.09085	.08496	.07956
27	.10144	.09484	.08878	.08322
28	.10580	.09901	.09279	.08706
29	.11035	.10339	.09699	.09109
30	.11510	.10796	.10138	.09532
31	.12004	.11272	.10597	.09974
32	.12520	.11769	.11076	.10435
33	.13058	.12289	.11578	.10920
34	.13618	.12831	.12102	.11426
35	.14204	.13399	.12652	.11958
36	.14814	.13990	.13225	.12514
37	.15450	.14608	.13825	.13096
38	.16113	.15253	.14452	.13705
39	.16805	.15927	.15108	.14344
40	.17527	.16631	.15795	.15013
41	.18282	.17368	.16514	.15715
42	.19069	.18138	.17267	.16450
43	.19888	.18941	.18053	.17220
44	.20740	.19777	.18873	.18023
45	.21622	.20644	.19724	.18858
46	.22536	.21542	.20606	.19725
47	.23476	.22468	.21518	.20621
48	.24447	.23425	.22460	.21549
49	.25447	.24412	.23434	.22509
50	.26479	.25432	.24441	.23502
51	.27541	.26482	.25479	.24528
52	.28630	.27561	.26547	.25584
53	.29746	.28667	.27643	.26669
54	.30888	.29801	.28766	.27782
55	.32056	.30961	.29918	.28925
56	.33250	.32149	.31099	.30097
57	.34469	.33363	.32306	.31297
58	.35710	.34600	.33538	.32522
59	.36968	.35855	.34789	.33768
60	.38243	.37127	.36058	.35033
61	.39535	.38418	.37347	.36318
62	.40848	.39732	.38660	.37629
63	.42184	.41069	.39997	.38966
64	.43539	.42427	.41357	.40326
65	.44912	.43805	.42738	.41709
66	.46307	.45206	.44143	.43118
67	.47727	.46633	.45576	.44556
68	.49168	.48083	.47034	.46020
69	.50627	.49552	.48513	.47506
70	.52096	.51034	.50004	.49007
71	.53569	.52520	.51503	.50516
72	.55043	.54009	.53004	.52029
73	.56513	.55495	.54505	.53543
74	.57985	.56984	.56009	.55061
75	.59463	.58480	.57523	.56591
76	.60952	.59989	.59050	.58135
77	.62450	.61509	.60590	.59694
78	.63955	.63036	.62140	.61264
79	.65457	.64563	.63690	.62836
80	.66945	.66077	.65227	.64396
81	.68408	.67566	.66741	.65933
82	.69840	.69024	.68225	.67441
83	.71240	.70451	.69678	.68919
84	.72618	.71857	.71110	.70377
85	.73982	.73250	.72530	.71823
86	.75320	.74617	.73925	.73245
87	.76615	.75940	.75277	.74624
88	.77865	.77220	.76584	.75958
89	.79072	.78455	.77847	.77248
90	.80234	.79645	.79064	.78492
91	.81332	.80771	.80217	.79671
92	.82348	.81812	.81283	.80761
93	.83283	.82771	.82266	.81767
94	.84153	.83664	.83181	.82704
95	.84977	.84510	.84049	.83592
96	.85751	.85305	.84864	.84427
97	.86467	.86040	.85618	.85200
98	.87138	.86730	.86326	.85926
99	.87793	.87402	.87016	.86633
100	.88428	.88056	.87687	.87322
101	.89054	.88699	.88348	.88000
102	.89668	.89331	.88997	.88666
103	.90276	.89957	.89640	.89326
104	.90924	.90624	.90326	.90031
105	.91558	.91276	.90997	.90719
106	.92370	.92113	.91857	.91604
107	.93351	.93124	.92899	.92675
108	.94867	.94689	.94512	.94336
109	.97438	.97348	.97259	.97170

Table S - Based on Life Table 90CM Single Life Remainder Factors [Applicable After April 30, 1999, and Before May 1, 2009]
Age	Interest rate
Age	6.2%	6.4%	6.6%	6.8%	7.0%	7.2%
0	.03034	.02857	.02700	.02559	.02433	.02321
1	.02279	.02094	.01929	.01782	.01650	.01533
2	.02347	.02155	.01983	.01829	.01692	.01569
3	.02444	.02243	.02065	.01905	.01761	.01632
4	.02558	.02349	.02163	.01996	.01846	.01712
5	.02686	.02469	.02275	.02101	.01945	.01804
6	.02825	.02600	.02398	.02217	.02053	.01906
7	.02976	.02742	.02532	.02343	.02172	.02019
8	.03137	.02894	.02675	.02479	.02301	.02140
9	.03311	.03059	.02832	.02627	.02442	.02274
10	.03499	.03237	.03001	.02788	.02595	.02420
11	.03700	.03428	.03183	.02961	.02760	.02578
12	.03913	.03632	.03377	.03146	.02937	.02748
13	.04135	.03843	.03579	.03339	.03122	.02924
14	.04359	.04057	.03783	.03534	.03308	.03102
15	.04584	.04270	.03986	.03728	.03493	.03279
16	.04806	.04482	.04187	.03919	.03674	.03452
17	.05029	.04692	.04387	.04108	.03855	.03623
18	.05253	.04905	.04588	.04299	.04036	.03795
19	.05484	.05124	.04796	.04496	.04222	.03972
20	.05726	.05354	.05013	.04702	.04418	.04158
21	.05980	.05595	.05242	.04920	.04625	.04354
22	.06246	.05847	.05482	.05147	.04841	.04559
23	.06524	.06112	.05734	.05387	.05069	.04777
24	.06819	.06392	.06001	.05642	.05312	.05008
25	.07131	.06690	.06285	.05913	.05570	.05255
26	.07460	.07005	.06586	.06200	.05845	.05518
27	.07810	.07340	.06907	.06508	.06140	.05800
28	.08179	.07693	.07246	.06833	.06451	.06098
29	.08566	.08065	.07603	.07176	.06780	.06414
30	.08973	.08456	.07978	.07536	.07127	.06748
31	.09398	.08865	.08372	.07915	.07491	.07098
32	.09843	.09294	.08785	.08313	.07875	.07468
33	.10310	.09745	.09220	.08732	.08279	.07858
34	.10799	.10217	.09676	.09173	.08705	.08269
35	.11314	.10715	.10157	.09638	.09155	.08704
36	.11852	.11236	.10662	.10127	.09628	.09162
37	.12416	.11783	.11193	.10641	.10126	.09645
38	.13009	.12359	.11751	.11183	.10652	.10155
39	.13629	.12962	.12338	.11753	.11206	.10693
40	.14281	.13597	.12955	.12355	.11791	.11262
41	.14966	.14264	.13606	.12989	.12409	.11864
42	.15685	.14966	.14291	.13657	.13061	.12500
43	.16437	.15702	.15010	.14360	.13747	.13171
44	.17224	.16472	.15764	.15098	.14469	.13876
45	.18042	.17274	.16550	.15867	.15223	.14615
46	.18893	.18110	.17370	.16671	.16011	.15387
47	.19775	.18975	.18220	.17505	.16830	.16190
48	.20688	.19873	.19102	.18373	.17682	.17027
49	.21633	.20804	.20018	.19274	.18568	.17898
50	.22612	.21769	.20969	.20210	.19490	.18805
51	.23625	.22769	.21955	.21182	.20448	.19749
52	.24669	.23799	.22973	.22186	.21438	.20726
53	.25742	.24861	.24022	.23222	.22461	.21735
54	.26845	.25952	.25101	.24290	.23516	.22777
55	.27978	.27074	.26212	.25389	.24604	.23853
56	.29140	.28227	.27355	.26522	.25725	.24963
57	.30333	.29411	.28529	.27686	.26879	.26106
58	.31551	.30621	.29731	.28878	.28061	.27278
59	.32790	.31854	.30956	.30095	.29269	.28477
60	.34050	.33107	.32202	.31334	.30500	.29699
61	.35331	.34384	.33473	.32598	.31757	.30948
62	.36639	.35688	.34772	.33892	.33044	.32229
63	.37974	.37020	.36101	.35216	.34363	.33542
64	.39334	.38378	.37456	.36568	.35711	.34884
65	.40718	.39761	.38838	.37947	.37087	.36257
66	.42128	.41172	.40249	.39357	.38496	.37663
67	.43569	.42616	.41694	.40803	.39941	.39107
68	.45038	.44089	.43170	.42281	.41419	.40585
69	.46531	.45587	.44672	.43786	.42927	.42094
70	.48040	.47103	.46194	.45312	.44456	.43626
71	.49558	.48629	.47727	.46851	.46000	.45174
72	.51082	.50162	.49268	.48399	.47554	.46733
73	.52607	.51697	.50813	.49952	.49114	.48299
74	.54139	.53241	.52367	.51515	.50686	.49879
75	.55683	.54798	.53936	.53095	.52276	.51477
76	.57243	.56373	.55524	.54696	.53888	.53100
77	.58819	.57965	.57132	.56318	.55523	.54747
78	.60408	.59572	.58755	.57957	.57177	.56414
79	.62001	.61184	.60385	.59604	.58840	.58092
80	.63582	.62786	.62007	.61244	.60497	.59765
81	.65142	.64367	.63608	.62864	.62135	.61421
82	.66673	.65920	.65182	.64458	.63748	.63052
83	.68175	.67444	.66728	.66024	.65334	.64656
84	.69657	.68950	.68256	.67574	.66904	.66246
85	.71128	.70446	.69775	.69116	.68467	.67830
86	.72576	.71919	.71272	.70636	.70010	.69394
87	.73981	.73349	.72726	.72114	.71511	.70917
88	.75342	.74735	.74137	.73548	.72968	.72396
89	.76658	.76076	.75503	.74938	.74381	.73832
90	.77928	.77371	.76823	.76281	.75748	.75221
91	.79131	.78600	.78075	.77557	.77046	.76542
92	.80246	.79737	.79235	.78740	.78250	.77767
93	.81274	.80788	.80307	.79832	.79363	.78899
94	.82232	.81766	.81306	.80850	.80401	.79956
95	.83141	.82695	.82254	.81818	.81387	.80961
96	.83996	.83569	.83147	.82729	.82316	.81907
97	.84787	.84378	.83973	.83573	.83176	.82784
98	.85530	.85138	.84750	.84366	.83985	.83609
99	.86255	.85880	.85508	.85140	.84776	.84415
100	.86960	.86601	.86246	.85894	.85546	.85200
101	.87655	.87313	.86974	.86638	.86305	.85975
102	.88338	.88012	.87689	.87369	.87052	.86738
103	.89015	.88706	.88399	.88095	.87793	.87494
104	.89737	.89446	.89157	.88871	.88586	.88304
105	.90443	.90170	.89898	.89628	.89360	.89094
106	.91351	.91101	.90852	.90605	.90359	.90115
107	.92452	.92230	.92010	.91791	.91573	.91356
108	.94161	.93987	.93814	.93641	.93469	.93298
109	.97081	.96992	.96904	.96816	.96729	.96642

(table continued)

Age	7.4%	7.6%	7.8%	8.0%
0	.02220	.02129	.02047	.01973
1	.01427	.01331	.01246	.01168
2	.01458	.01358	.01268	.01187
3	.01516	.01412	.01317	.01232
4	.01590	.01481	.01382	.01292
5	.01677	.01562	.01458	.01364
6	.01773	.01653	.01544	.01445
7	.01880	.01754	.01640	.01536
8	.01995	.01864	.01744	.01635
9	.02122	.01985	.01859	.01745
10	.02262	.02118	.01987	.01867
11	.02413	.02262	.02125	.02000
12	.02575	.02418	.02275	.02144
13	.02744	.02580	.02431	.02294
14	.02915	.02744	.02587	.02444
15	.03083	.02905	.02742	.02593
16	.03248	.03063	.02892	.02736
17	.03411	.03218	.03040	.02877
18	.03574	.03373	.03187	.03017
19	.03742	.03532	.03339	.03161
20	.03919	.03700	.03498	.03313
21	.04105	.03877	.03667	.03473
22	.04301	.04063	.03844	.03642
23	.04508	.04260	.04032	.03821
24	.04728	.04470	.04232	.04012
25	.04964	.04695	.04447	.04218
26	.05215	.04936	.04677	.04438
27	.05485	.05195	.04925	.04676
28	.05772	.05469	.05189	.04929
29	.06075	.05761	.05469	.05198
30	.06396	.06069	.05766	.05483
31	.06733	.06394	.06078	.05785
32	.07089	.06737	.06409	.06103
33	.07466	.07100	.06759	.06441
34	.07862	.07483	.07129	.06798
35	.08283	.07890	.07522	.07179
36	.08726	.08319	.07938	.07581
37	.09194	.08772	.08377	.08006
38	.09689	.09253	.08843	.08459
39	.10212	.09761	.09337	.08938
40	.10766	.10299	.09860	.09447
41	.11352	.10870	.10417	.09989
42	.11972	.11475	.11006	.10564
43	.12627	.12115	.11631	.11174
44	.13317	.12789	.12290	.11819
45	.14040	.13496	.12982	.12496
46	.14796	.14238	.13708	.13207
47	.15584	.15010	.14466	.13950
48	.16406	.15817	.15258	.14727
49	.17262	.16658	.16084	.15539
50	.18155	.17536	.16948	.16388
51	.19084	.18452	.17849	.17275
52	.20047	.19400	.18784	.18196
53	.21043	.20383	.19753	.19151
54	.22072	.21399	.20756	.20140
55	.23136	.22450	.21793	.21166
56	.24233	.23535	.22867	.22227
57	.25365	.24656	.23976	.23324
58	.26528	.25807	.25116	.24453
59	.27716	.26986	.26284	.25610
60	.28929	.28190	.27478	.26794
61	.30170	.29422	.28701	.28007
62	.31443	.30687	.29958	.29255
63	.32750	.31986	.31250	.30539
64	.34087	.33317	.32574	.31857
65	.35455	.34681	.33932	.33208
66	.36858	.36079	.35326	.34597
67	.38299	.37518	.36761	.36028
68	.39777	.38994	.38235	.37499
69	.41286	.40503	.39743	.39006
70	.42820	.42038	.41278	.40540
71	.44371	.43591	.42832	.42095
72	.45934	.45157	.44401	.43666
73	.47506	.46733	.45981	.45249
74	.49092	.48325	.47578	.46849
75	.50698	.49938	.49197	.48474
76	.52330	.51579	.50846	.50130
77	.53988	.53247	.52523	.51815
78	.55668	.54939	.54225	.53527
79	.57360	.56644	.55943	.55256
80	.59048	.58347	.57659	.56985
81	.60721	.60034	.59361	.58701
82	.62368	.61698	.61041	.60395
83	.63991	.63338	.62696	.62066
84	.65599	.64964	.64340	.63727
85	.67204	.66587	.65982	.65386
86	.68789	.68193	.67606	.67029
87	.70333	.69757	.69190	.68632
88	.71833	.71279	.70732	.70194
89	.73290	.72757	.72231	.71712
90	.74702	.74190	.73684	.73186
91	.76044	.75553	.75068	.74589
92	.77290	.76818	.76353	.75893
93	.78441	.77989	.77542	.77100
94	.79517	.79082	.78653	.78228
95	.80539	.80122	.79710	.79302
96	.81503	.81103	.80707	.80315
97	.82396	.82012	.81632	.81255
98	.83236	.82867	.82502	.82140
99	.84057	.83703	.83353	.83005
100	.84858	.84519	.84183	.83849
101	.85648	.85324	.85003	.84684
102	.86426	.86116	.85809	.85505
103	.87197	.86903	.86611	.86321
104	.88024	.87745	.87469	.87195
105	.88830	.88568	.88307	.88049
106	.89873	.89632	.89392	.89154
107	.91141	.90927	.90714	.90502
108	.93128	.92958	.92790	.92622
109	.96555	.96468	.96382	.96296

Table S - Based on Life Table 90CM Single Life Remainder Factors [Applicable After April 30, 1999, and Before May 1, 2009]
Age	Interest rate
Age	8.2%	8.4%	8.6%	8.8%	9.0%	9.2%
0	.01906	.01845	.01790	.01740	.01694	.01652
1	.01098	.01034	.00977	.00924	.00876	.00833
2	.01113	.01046	.00986	.00930	.00880	.00834
3	.01155	.01084	.01020	.00962	.00909	.00860
4	.01211	.01137	.01069	.01008	.00952	.00900
5	.01279	.01201	.01130	.01065	.01006	.00952
6	.01356	.01274	.01199	.01131	.01068	.01011
7	.01442	.01356	.01277	.01205	.01140	.01079
8	.01536	.01446	.01363	.01287	.01218	.01154
9	.01641	.01546	.01460	.01380	.01307	.01240
10	.01758	.01659	.01567	.01484	.01407	.01336
11	.01886	.01781	.01686	.01598	.01517	.01442
12	.02024	.01915	.01814	.01721	.01636	.01558
13	.02168	.02054	.01948	.01851	.01762	.01679
14	.02313	.02193	.02083	.01981	.01887	.01801
15	.02456	.02330	.02214	.02107	.02009	.01918
16	.02593	.02462	.02340	.02229	.02126	.02030
17	.02728	.02590	.02463	.02346	.02238	.02138
18	.02861	.02717	.02584	.02462	.02348	.02243
19	.02998	.02847	.02708	.02580	.02461	.02351
20	.03142	.02984	.02839	.02704	.02580	.02465
21	.03295	.03130	.02978	.02837	.02706	.02585
22	.03455	.03283	.03124	.02976	.02839	.02712
23	.03626	.03446	.03279	.03124	.02981	.02847
24	.03809	.03620	.03446	.03283	.03133	.02993
25	.04005	.03808	.03625	.03456	.03298	.03151
26	.04216	.04010	.03819	.03641	.03476	.03322
27	.04444	.04229	.04029	.03843	.03670	.03508
28	.04687	.04463	.04254	.04059	.03877	.03708
29	.04946	.04712	.04493	.04289	.04099	.03922
30	.05221	.04976	.04748	.04534	.04335	.04149
31	.05511	.05255	.05017	.04794	.04585	.04390
32	.05818	.05551	.05302	.05069	.04851	.04647
33	.06144	.05866	.05606	.05363	.05135	.04921
34	.06489	.06200	.05928	.05674	.05436	.05212
35	.06857	.06555	.06273	.06007	.05758	.05524
36	.07246	.06932	.06638	.06361	.06101	.05856
37	.07659	.07332	.07025	.06737	.06466	.06210
38	.08098	.07758	.07439	.07138	.06855	.06588
39	.08563	.08210	.07878	.07565	.07270	.06992
40	.09059	.08692	.08347	.08021	.07714	.07423
41	.09586	.09206	.08848	.08509	.08189	.07886
42	.10147	.09753	.09381	.09029	.08696	.08381
43	.10742	.10334	.09948	.09583	.09237	.08909
44	.11373	.10950	.10551	.10172	.09813	.09472
45	.12035	.11599	.11185	.10792	.10420	.10066
46	.12732	.12281	.11853	.11447	.11061	.10694
47	.13460	.12995	.12553	.12133	.11733	.11353
48	.14223	.13743	.13287	.12853	.12439	.12046
49	.15020	.14526	.14056	.13608	.13181	.12774
50	.15855	.15347	.14862	.14401	.13960	.13540
51	.16727	.16205	.15707	.15232	.14777	.14344
52	.17634	.17098	.16587	.16097	.15630	.15183
53	.18576	.18027	.17501	.16999	.16518	.16057
54	.19552	.18990	.18451	.17935	.17441	.16968
55	.20564	.19989	.19437	.18908	.18402	.17915
56	.21613	.21025	.20461	.19919	.19400	.18901
57	.22698	.22098	.21522	.20968	.20436	.19925
58	.23816	.23204	.22616	.22051	.21507	.20984
59	.24962	.24339	.23740	.23163	.22608	.22073
60	.26136	.25502	.24892	.24304	.23738	.23192
61	.27339	.26695	.26075	.25477	.24900	.24343
62	.28578	.27925	.27295	.26687	.26100	.25533
63	.29854	.29192	.28553	.27935	.27339	.26762
64	.31164	.30494	.29846	.29221	.28615	.28030
65	.32508	.31831	.31177	.30543	.29930	.29336
66	.33891	.33208	.32547	.31906	.31285	.30684
67	.35318	.34630	.33963	.33316	.32689	.32081
68	.36785	.36093	.35422	.34770	.34138	.33524
69	.38290	.37595	.36920	.36265	.35628	.35009
70	.39823	.39127	.38450	.37791	.37151	.36529
71	.41378	.40681	.40003	.39343	.38701	.38076
72	.42950	.42253	.41575	.40914	.40271	.39644
73	.44535	.43840	.43162	.42502	.41858	.41231
74	.46139	.45446	.44771	.44112	.43469	.42842
75	.47769	.47080	.46408	.45752	.45111	.44485
76	.49430	.48747	.48079	.47427	.46790	.46167
77	.51123	.50447	.49786	.49139	.48506	.47888
78	.52845	.52177	.51523	.50884	.50257	.49645
79	.54584	.53926	.53282	.52650	.52032	.51426
80	.56325	.55678	.55044	.54423	.53813	.53216
81	.58054	.57419	.56797	.56186	.55587	.54999
82	.59762	.59140	.58530	.57931	.57343	.56766
83	.61448	.60840	.60243	.59657	.59081	.58515
84	.63124	.62531	.61949	.61376	.60813	.60259
85	.64800	.64224	.63657	.63099	.62550	.62010
86	.66461	.65902	.65351	.64810	.64276	.63751
87	.68083	.67541	.67008	.66483	.65965	.65455
88	.69663	.69140	.68624	.68116	.67615	.67121
89	.71201	.70696	.70199	.69708	.69224	.68747
90	.72694	.72209	.71730	.71257	.70791	.70330
91	.74117	.73650	.73190	.72735	.72286	.71842
92	.75439	.74991	.74548	.74110	.73678	.73251
93	.76664	.76233	.75806	.75385	.74969	.74557
94	.77809	.77394	.76983	.76578	.76177	.75780
95	.78899	.78500	.78106	.77715	.77329	.76947
96	.79928	.79544	.79165	.78790	.78418	.78050
97	.80883	.80514	.80149	.79787	.79430	.79075
98	.81781	.81427	.81075	.80727	.80382	.80041
99	.82661	.82320	.81982	.81648	.81316	.80988
100	.83519	.83192	.82868	.82547	.82228	.81913
101	.84368	.84055	.83744	.83437	.83131	.82829
102	.85203	.84904	.84607	.84313	.84021	.83731
103	.86034	.85748	.85465	.85184	.84906	.84629
104	.86923	.86653	.86385	.86119	.85855	.85593
105	.87792	.87537	.87283	.87032	.86782	.86534
106	.88918	.88683	.88450	.88218	.87987	.87758
107	.90291	.90082	.89873	.89666	.89460	.89255
108	.92455	.92288	.92123	.91958	.91794	.91630
109	.96211	.96125	.96041	.95956	.95872	.95788

(table continued)

Age	9.4%	9.6%	9.8%	10.0%
0	.01613	.01578	.01546	.01516
1	.00793	.00756	.00722	.00691
2	.00791	.00753	.00717	.00684
3	.00816	.00775	.00737	.00702
4	.00853	.00810	.00770	.00733
5	.00902	.00856	.00814	.00775
6	.00959	.00910	.00865	.00824
7	.01023	.00972	.00925	.00881
8	.01096	.01041	.00991	.00945
9	.01178	.01120	.01068	.01019
10	.01270	.01210	.01154	.01103
11	.01373	.01310	.01251	.01196
12	.01485	.01419	.01357	.01299
13	.01603	.01533	.01467	.01407
14	.01721	.01646	.01578	.01514
15	.01834	.01756	.01684	.01617
16	.01942	.01860	.01785	.01714
17	.02046	.01960	.01880	.01806
18	.02146	.02056	.01972	.01894
19	.02249	.02154	.02066	.01984
20	.02357	.02258	.02165	.02079
21	.02473	.02368	.02271	.02180
22	.02594	.02484	.02382	.02286
23	.02723	.02608	.02500	.02400
24	.02863	.02741	.02628	.02522
25	.03014	.02887	.02768	.02656
26	.03178	.03044	.02919	.02802
27	.03357	.03217	.03085	.02962
28	.03550	.03402	.03263	.03133
29	.03756	.03600	.03455	.03318
30	.03975	.03812	.03659	.03515
31	.04208	.04037	.03876	.03725
32	.04455	.04276	.04107	.03948
33	.04720	.04532	.04355	.04188
34	.05002	.04805	.04619	.04444
35	.05304	.05097	.04902	.04718
36	.05626	.05409	.05205	.05012
37	.05969	.05742	.05528	.05325
38	.06336	.06099	.05874	.05662
39	.06729	.06480	.06245	.06023
40	.07149	.06889	.06643	.06411
41	.07600	.07329	.07072	.06828
42	.08083	.07800	.07531	.07277
43	.08598	.08304	.08024	.07758
44	.09148	.08841	.08549	.08272
45	.09730	.09410	.09106	.08817
46	.10345	.10013	.09696	.09395
47	.10991	.10646	.10317	.10004
48	.11671	.11313	.10972	.10646
49	.12385	.12015	.11661	.11322
50	.13138	.12754	.12388	.12037
51	.13929	.13532	.13153	.12789
52	.14755	.14345	.13953	.13577
53	.15616	.15194	.14789	.14400
54	.16514	.16078	.15661	.15260
55	.17449	.17001	.16571	.16157
56	.18422	.17962	.17519	.17093
57	.19434	.18961	.18507	.18069
58	.20481	.19996	.19530	.19080
59	.21558	.21062	.20584	.20123
60	.22666	.22158	.21669	.21196
61	.23806	.23288	.22787	.22304
62	.24985	.24456	.23945	.23451
63	.26205	.25666	.25145	.24641
64	.27463	.26915	.26384	.25870
65	.28761	.28203	.27663	.27140
66	.30101	.29536	.28987	.28456
67	.31491	.30918	.30363	.29823
68	.32928	.32349	.31787	.31240
69	.34408	.33824	.33256	.32703
70	.35924	.35335	.34762	.34204
71	.37467	.36875	.36298	.35736
72	.39034	.38438	.37858	.37293
73	.40619	.40022	.39440	.38872
74	.42230	.41632	.41049	.40479
75	.43874	.43277	.42693	.42123
76	.45558	.44963	.44380	.43811
77	.47282	.46690	.46111	.45543
78	.49044	.48457	.47881	.47317
79	.50833	.50251	.49681	.49122
80	.52630	.52056	.51492	.50939
81	.54422	.53856	.53300	.52754
82	.56198	.55641	.55094	.54557
83	.57958	.57411	.56874	.56346
84	.59715	.59179	.58652	.58134
85	.61478	.60955	.60441	.59934
86	.63233	.62724	.62222	.61728
87	.64953	.64458	.63970	.63489
88	.66634	.66154	.65680	.65213
89	.68276	.67811	.67353	.66900
90	.69876	.69427	.68984	.68547
91	.71404	.70972	.70545	.70123
92	.72829	.72412	.72000	.71593
93	.74150	.73748	.73350	.72957
94	.75388	.75000	.74616	.74237
95	.76569	.76195	.75826	.75460
96	.77686	.77326	.76970	.76617
97	.78725	.78377	.78033	.77693
98	.79703	.79368	.79036	.78708
99	.80662	.80340	.80020	.79704
100	.81600	.81290	.80982	..80678
101	.82529	.82231	.81936	..81643
102	.83444	.83159	.82876	..82596
103	.84355	.84082	.83812	..83544
104	.85333	.85074	.84818	..84563
105	.86287	.86042	.85799	..85557
106	.87530	.87304	.87079	..86855
107	.89051	.88849	.88647	..88447
108	.91468	.91306	.91145	..90984
109	.95704	.95620	.95537	..95455

Table S - Based on Life Table 90CM Single Life Remainder Factors [Applicable After April 30, 1999, and Before May 1, 2009]
Age	Interest rate
Age	10.2%	10.4%	10.6%	10.8%	11.0%	11.2%
0	.01488	.01463	.01439	.01417	.01396	.01377
1	.00662	.00636	.00612	.00589	.00568	.00548
2	.00654	.00626	.00600	.00576	.00554	.00533
3	.00670	.00641	.00613	.00588	.00564	.00542
4	.00699	.00668	.00639	.00612	.00587	.00563
5	.00739	.00706	.00675	.00646	.00620	.00595
6	.00786	.00751	.00718	.00687	.00659	.00633
7	.00841	.00803	.00769	.00736	.00706	.00678
8	.00902	.00863	.00826	.00791	.00759	.00730
9	.00973	.00931	.00892	.00856	.00822	.00790
10	.01055	.01010	.00969	.00930	.00894	.00861
11	.01146	.01099	.01055	.01014	.00976	.00940
12	.01246	.01196	.01150	.01106	.01066	.01028
13	.01351	.01298	.01249	.01204	.01161	.01121
14	.01455	.01400	.01348	.01300	.01255	.01213
15	.01555	.01497	.01443	.01392	.01345	.01300
16	.01648	.01587	.01530	.01477	.01427	.01380
17	.01737	.01673	.01612	.01556	.01504	.01455
18	.01822	.01754	.01691	.01632	.01576	.01525
19	.01908	.01837	.01770	.01708	.01650	.01595
20	.01999	.01924	.01854	.01788	.01726	.01669
21	.02096	.02017	.01943	.01874	.01809	.01748
22	.02197	.02114	.02036	.01963	.01895	.01830
23	.02306	.02218	.02136	.02059	.01987	.01919
24	.02424	.02331	.02245	.02163	.02087	.02016
25	.02552	.02455	.02364	.02278	.02197	.02122
26	.02692	.02589	.02493	.02403	.02318	.02238
27	.02846	.02738	.02636	.02541	.02451	.02367
28	.03012	.02898	.02791	.02690	.02595	.02506
29	.03190	.03070	.02957	.02851	.02751	.02656
30	.03381	.03254	.03135	.03023	.02917	.02817
31	.03583	.03450	.03324	.03206	.03094	.02989
32	.03799	.03659	.03527	.03402	.03284	.03173
33	.04031	.03883	.03744	.03612	.03488	.03371
34	.04279	.04123	.03976	.03838	.03707	.03583
35	.04545	.04382	.04227	.04081	.03943	.03812
36	.04830	.04658	.04495	.04341	.04196	.04058
37	.05134	.04953	.04782	.04620	.04467	.04321
38	.05462	.05272	.05092	.04921	.04760	.04606
39	.05812	.05613	.05424	.05245	.05075	.04913
40	.06190	.05981	.05782	.05594	.05415	.05245
41	.06597	.06378	.06170	.05972	.05784	.05605
42	.07035	.06806	.06587	.06380	.06182	.05994
43	.07505	.07265	.07036	.06818	.06611	.06414
44	.08008	.07757	.07518	.07290	.07072	.06865
45	.08542	.08279	.08029	.07791	.07563	.07346
46	.09108	.08834	.08573	.08324	.08085	.07858
47	.09705	.09419	.09147	.08886	.08637	.08399
48	.10335	.10038	.09754	.09482	.09222	.08973
49	.10999	.10690	.10394	.10111	.09840	.09581
50	.11701	.11380	.11073	.10778	.10496	.10225
51	.12441	.12108	.11789	.11482	.11189	.10907
52	.13217	.12871	.12540	.12222	.11916	.11623
53	.14028	.13670	.13327	.12997	.12680	.12375
54	.14875	.14505	.14150	.13808	.13480	.13163
55	.15760	.15378	.15011	.14657	.14317	.13989
56	.16684	.16290	.15911	.15546	.15194	.14855
57	.17648	.17242	.16851	.16474	.16111	.15760
58	.18647	.18229	.17827	.17438	.17064	.16702
59	.19678	.19249	.18835	.18435	.18049	.17676
60	.20740	.20300	.19875	.19464	.19066	.18682
61	.21837	.21385	.20949	.20527	.20119	.19724
62	.22973	.22511	.22064	.21631	.21212	.20807
63	.24152	.23680	.23222	.22779	.22350	.21934
64	.25372	.24890	.24422	.23969	.23529	.23103
65	.26633	.26141	.25664	.25201	.24752	.24316
66	.27940	.27439	.26953	.26481	.26023	.25577
67	.29299	.28790	.28296	.27815	.27348	.26894
68	.30709	.30193	.29691	.29202	.28728	.28265
69	.32166	.31643	.31134	.30639	.30157	.29687
70	.33661	.33133	.32618	.32116	.31628	.31152
71	.35188	.34654	.34134	.33627	.33133	.32651
72	.36742	.36204	.35679	.35168	.34668	.34181
73	.38317	.37776	.37248	.36733	.36229	.35738
74	.39923	.39380	.38849	.38330	.37823	.37328
75	.41566	.41021	.40489	.39968	.39459	.38961
76	.43254	.42709	.42176	.41655	.41144	.40645
77	.44988	.44444	.43912	.43391	.42880	.42380
78	.46765	.46224	.45694	.45174	.44665	.44166
79	.48574	.48037	.47510	.46993	.46487	.45990
80	.50397	.49865	.49343	.48830	.48327	.47834
81	.52219	.51693	.51176	.50669	.50171	.49682
82	.54029	.53510	.53000	.52499	.52007	.51523
83	.55826	.55315	.54813	.54319	.53834	.53356
84	.57624	.57123	.56629	.56144	.55666	.55195
85	.59435	.58944	.58460	.57984	.57516	.57054
86	.61241	.60762	.60289	.59824	.59365	.58913
87	.63015	.62548	.62087	.61633	.61185	.60744
88	.64753	.64299	.63851	.63409	.62973	.62543
89	.66454	.66013	.65579	.65150	.64726	.64308
90	.68115	.67689	.67268	.66853	.66442	.66037
91	.69706	.69294	.68887	.68486	.68089	.67696
92	.71190	.70792	.70399	.70011	.69627	.69247
93	.72569	.72184	.71804	.71429	.71057	.70689
94	.73861	.73490	.73123	.72759	.72400	.72044
95	.75097	.74739	.74384	.74033	.73686	.73342
96	.76267	.75922	.75579	.75240	.74905	.74572
97	.77356	.77022	.76691	.76363	.76039	.75718
98	.78382	.78059	.77740	.77423	.77110	.76799
99	.79390	.79079	.78771	.78465	.78162	.77862
100	.80376	.80076	.79779	.79485	.79193	.78904
101	.81353	.81066	.80780	.80497	.80217	.79938
102	.82318	.82042	.81768	.81496	.81227	.80960
103	.83278	.83014	.82752	.82491	.82233	.81977
104	.84310	.84059	.83810	.83563	.83317	.83073
105	.85318	.85079	.84843	.84607	.84374	.84142
106	.86633	.86413	.86193	.85975	.85758	.85543
107	.88247	.88049	.87852	.87656	.87460	.87266
108	.90825	.90666	.90507	.90350	.90193	.90037
109	.95372	.95290	.95208	.95126	.95045	.94964

(table continued)

Age	11.4%	11.6%	11.8%	12.0%
0	.01359	.01343	.01327	.01312
1	.00530	.00513	.00497	.00482
2	.00514	.00496	.00479	.00463
3	.00522	.00502	.00484	.00468
4	.00542	.00521	.00502	.00484
5	.00571	.00550	.00529	.00510
6	.00608	.00585	.00563	.00543
7	.00652	.00627	.00604	.00582
8	.00702	.00675	.00651	.00628
9	.00760	.00733	.00706	.00682
10	.00829	.00799	.00772	.00746
11	.00907	.00875	.00846	.00818
12	.00993	.00960	.00928	.00899
13	.01084	.01049	.01016	.00985
14	.01173	.01136	.01102	.01069
15	.01259	.01220	.01183	.01148
16	.01336	.01295	.01257	.01220
17	.01408	.01365	.01324	.01286
18	.01476	.01430	.01387	.01347
19	.01544	.01495	.01450	.01407
20	.01615	.01564	.01516	.01471
21	.01691	.01637	.01586	.01539
22	.01770	.01713	.01660	.01610
23	.01855	.01795	.01739	.01686
24	.01948	.01885	.01825	.01769
25	.02051	.01984	.01920	.01861
26	.02162	.02091	.02025	.01961
27	.02287	.02212	.02141	.02074
28	.02422	.02342	.02267	.02196
29	.02567	.02483	.02404	.02329
30	.02723	.02634	.02551	.02471
31	.02890	.02796	.02707	.02623
32	.03068	.02968	.02874	.02785
33	.03260	.03155	.03055	.02961
34	.03465	.03354	.03249	.03149
35	.03688	.03571	.03459	.03354
36	.03927	.03803	.03685	.03573
37	.04183	.04052	.03928	.03809
38	.04461	.04322	.04191	.04066
39	.04760	.04614	.04475	.04343
40	.05083	.04929	.04783	.04643
41	.05435	.05272	.05118	.04970
42	.05815	.05644	.05481	.05326
43	.06225	.06045	.05874	.05710
44	.06667	.06478	.06298	.06125
45	.07138	.06940	.06750	.06569
46	.07640	.07432	.07233	.07043
47	.08172	.07954	.07745	.07545
48	.08735	.08507	.08288	.08078
49	.09332	.09093	.08864	.08644
50	.09965	.09716	.09477	.09247
51	.10636	.10376	.10126	.09886
52	.11341	.11071	.10810	.10560
53	.12082	.11801	.11529	.11268
54	.12859	.12566	.12284	.12012
55	.13674	.13370	.13077	.12794
56	.14528	.14213	.13909	.13615
57	.15422	.15096	.14781	.14477
58	.16353	.16015	.15689	.15374
59	.17316	.16968	.16631	.16305
60	.18311	.17952	.17604	.17268
61	.19341	.18971	.18613	.18266
62	.20414	.20033	.19664	.19306
63	.21530	.21139	.20760	.20392
64	.22690	.22289	.21899	.21521
65	.23893	.23482	.23083	.22695
66	.25145	.24724	.24316	.23918
67	.26453	.26024	.25606	.25200
68	.27816	.27378	.26952	.26537
69	.29230	.28785	.28351	.27928
70	.30688	.30235	.29794	.29364
71	.32181	.31722	.31275	.30838
72	.33706	.33241	.32788	.32345
73	.35257	.34788	.34330	.33882
74	.36844	.36370	.35908	.35455
75	.38474	.37997	.37531	.37074
76	.40156	.39677	.39208	.38749
77	.41891	.41411	.40940	.40479
78	.43677	.43197	.42726	.42265
79	.45502	.45024	.44554	.44094
80	.47349	.46873	.46406	.45947
81	.49201	.48729	.48265	.47809
82	.51047	.50580	.50120	.49667
83	.52886	.52424	.51969	.51522
84	.54732	.54277	.53828	.53386
85	.56599	.56151	.55710	.55275
86	.58468	.58029	.57596	.57170
87	.60309	.59880	.59456	.59039
88	.62118	.61700	.61287	.60879
89	.63895	.63488	.63086	.62689
90	.65637	.65241	.64851	.64465
91	.67309	.66925	.66547	.66173
92	.68872	.68501	.68134	.67771
93	.70326	.69967	.69611	.69259
94	.71692	.71344	.71000	.70659
95	.73002	.72665	.72331	.72001
96	.74243	.73917	.73595	.73275
97	.75399	.75084	.74772	.74463
98	.76491	.76186	.75884	.75584
99	.77565	.77270	.76978	.76688
100	.78617	.78333	.78051	.77771
101	.79662	.79388	.79117	.78847
102	.80694	.80431	.80170	.79911
103	.81723	.81470	.81220	.80971
104	.82831	.82591	.82352	.82115
105	.83911	.83682	.83455	.83229
106	.85329	.85116	.84904	.84694
107	.87073	.86881	.86690	.86500
108	.89881	.89727	.89572	.89419
109	.94883	.94803	.94723	.94643

Table S - Based on Life Table 90CM Single Life Remainder Factors [Applicable After April 30, 1999, and Before May 1, 2009]
Age	Interest rate
Age	12.2%	12.4%	12.6%	12.8%	13.0%	13.2%
0	.01298	.01285	.01273	.01261	.01250	.01240
1	.00468	.00455	.00443	.00431	.00420	.00410
2	.00448	.00435	.00421	.00409	.00398	.00387
3	.00452	.00437	.00423	.00410	.00398	.00386
4	.00468	.00452	.00437	.00423	.00410	.00397
5	.00493	.00476	.00460	.00445	.00431	.00418
6	.00524	.00506	.00489	.00473	.00458	.00444
7	.00562	.00543	.00525	.00508	.00492	.00477
8	.00606	.00586	.00566	.00548	.00531	.00515
9	.00659	.00637	.00616	.00597	.00579	.00561
10	.00721	.00698	.00676	.00655	.00636	.00617
11	.00792	.00767	.00744	.00722	.00701	.00682
12	.00871	.00845	.00821	.00797	.00775	.00754
13	.00955	.00928	.00902	.00877	.00854	.00831
14	.01038	.01009	.00981	.00955	.00930	.00907
15	.01116	.01085	.01056	.01028	.01002	.00977
16	.01186	.01153	.01123	.01094	.01066	.01040
17	.01250	.01215	.01183	.01152	.01124	.01096
18	.01308	.01272	.01238	.01206	.01175	.01147
19	.01367	.01329	.01293	.01259	.01227	.01196
20	.01428	.01388	.01350	.01314	.01280	.01248
21	.01494	.01451	.01411	.01373	.01337	.01303
22	.01562	.01517	.01475	.01435	.01397	.01361
23	.01635	.01588	.01543	.01501	.01460	.01422
24	.01716	.01665	.01618	.01573	.01530	.01489
25	.01804	.01751	.01701	.01653	.01608	.01565
26	.01902	.01845	.01792	.01741	.01693	.01648
27	.02011	.01951	.01895	.01841	.01790	.01742
28	.02129	.02066	.02006	.01949	.01895	.01844
29	.02258	.02191	.02127	.02067	.02009	.01955
30	.02396	.02325	.02257	.02193	.02132	.02074
31	.02543	.02467	.02396	.02328	.02263	.02201
32	.02701	.02621	.02545	.02472	.02404	.02338
33	.02871	.02786	.02706	.02629	.02556	.02487
34	.03054	.02964	.02879	.02797	.02720	.02646
35	.03253	.03158	.03067	.02981	.02898	.02820
36	.03467	.03366	.03269	.03178	.03090	.03007
37	.03697	.03590	.03488	.03391	.03298	.03209
38	.03947	.03833	.03725	.03622	.03524	.03430
39	.04217	.04096	.03982	.03873	.03768	.03669
40	.04510	.04383	.04262	.04146	.04035	.03930
41	.04830	.04695	.04567	.04445	.04327	.04215
42	.05177	.05035	.04900	.04770	.04646	.04527
43	.05553	.05404	.05261	.05123	.04992	.04866
44	.05960	.05802	.05651	.05506	.05368	.05235
45	.06395	.06229	.06069	.05917	.05770	.05630
46	.06860	.06685	.06517	.06356	.06202	.06053
47	.07353	.07169	.06992	.06823	.06660	.06504
48	.07877	.07684	.07498	.07320	.07149	.06984
49	.08433	.08231	.08036	.07849	.07669	.07495
50	.09026	.08814	.08609	.08413	.08224	.08042
51	.09655	.09433	.09219	.09013	.08815	.08624
52	.10318	.10086	.09863	.09647	.09439	.09239
53	.11017	.10774	.10541	.10315	.10098	.09888
54	.11750	.11498	.11254	.11019	.10792	.10572
55	.12522	.12258	.12005	.11759	.11522	.11294
56	.13332	.13059	.12794	.12539	.12292	.12054
57	.14183	.13899	.13624	.13359	.13102	.12853
58	.15070	.14775	.14490	.14215	.13948	.13689
59	.15990	.15685	.15389	.15103	.14826	.14558
60	.16942	.16626	.16321	.16024	.15737	.15459
61	.17929	.17603	.17287	.16981	.16684	.16395
62	.18960	.18623	.18297	.17980	.17673	.17375
63	.20035	.19688	.19352	.19025	.18708	.18400
64	.21154	.20797	.20451	.20114	.19787	.19469
65	.22318	.21951	.21595	.21249	.20912	.20584
66	.23532	.23156	.22790	.22434	.22088	.21751
67	.24804	.24419	.24044	.23679	.23324	.22977
68	.26133	.25740	.25356	.24983	.24618	.24263
69	.27516	.27114	.26723	.26341	.25969	.25605
70	.28945	.28536	.28137	.27747	.27367	.26996
71	.30412	.29996	.29590	.29193	.28806	.28427
72	.31913	.31491	.31078	.30675	.30281	.29895
73	.33444	.33016	.32597	.32188	.31788	.31396
74	.35012	.34579	.34155	.33741	.33335	.32938
75	.36628	.36190	.35762	.35343	.34932	.34530
76	.38299	.37858	.37427	.37004	.36589	.36183
77	.40028	.39585	.39151	.38725	.38307	.37898
78	.41812	.41368	.40933	.40506	.40086	.39675
79	.43641	.43198	.42762	.42334	.41914	.41502
80	.45496	.45054	.44619	.44192	.43772	.43360
81	.47360	.46920	.46487	.46061	.45643	.45231
82	.49223	.48785	.48355	.47932	.47516	.47106
83	.51081	.50648	.50221	.49802	.49388	.48982
84	.52951	.52523	.52101	.51686	.51277	.50874
85	.54847	.54425	.54009	.53600	.53196	.52798
86	.56749	.56335	.55926	.55523	.55126	.54734
87	.58627	.58221	.57820	.57425	.57035	.56650
88	.60477	.60079	.59688	.59301	.58919	.58542
89	.62297	.61909	.61527	.61149	.60776	.60408
90	.64084	.63707	.63335	.62968	.62604	.62246
91	.65803	.65437	.65076	.64719	.64366	.64017
92	.67412	.67058	.66707	.66360	.66017	.65678
93	.68911	.68567	.68227	.67890	.67557	.67227
94	.70321	.69988	.69657	.69330	.69006	.68686
95	.71674	.71351	.71031	.70713	.70399	.70088
96	.72959	.72646	.72335	.72028	.71724	.71422
97	.74156	.73853	.73552	.73254	.72959	.72666
98	.75287	.74993	.74702	.74413	.74126	.73842
99	.76401	.76117	.75834	.75555	.75277	.75002
100	.77494	.77219	.76946	.76676	.76408	.76142
101	.78580	.78315	.78052	.77791	.77532	.77275
102	.79654	.79399	.79146	.78894	.78645	.78397
103	.80724	.80479	.80236	.79994	.79755	.79517
104	.81879	.81646	.81413	.81183	.80954	.80726
105	.83005	.82782	.82560	.82340	.82121	.81904
106	.84485	.84277	.84071	.83866	.83662	.83459
107	.86311	.86124	.85937	.85751	.85566	.85382
108	.89266	.89114	.88963	.88812	.88662	.88513
109	.94563	.94484	.94405	.94326	.94248	.94170

(table continued)

Age	13.4%	13.6%	13.8%	14.0%
0	.01230	.01221	.01212	.01203
1	.00400	.00391	.00382	.00374
2	.00376	.00366	.00357	.00348
3	.00375	.00365	.00355	.00345
4	.00386	.00375	.00364	.00354
5	.00405	.00393	.00382	.00371
6	.00430	.00418	.00406	.00394
7	.00462	.00449	.00436	.00423
8	.00499	.00485	.00471	.00458
9	.00545	.00529	.00514	.00500
10	.00600	.00583	.00567	.00552
11	.00663	.00645	.00628	.00612
12	.00735	.00716	.00698	.00681
13	.00810	.00790	.00771	.00753
14	.00885	.00864	.00843	.00824
15	.00954	.00932	.00910	.00890
16	.01015	.00992	.00969	.00948
17	.01070	.01045	.01022	.00999
18	.01119	.01093	.01068	.01044
19	.01167	.01140	.01113	.01088
20	.01217	.01188	.01161	.01134
21	.01271	.01240	.01211	.01183
22	.01326	.01294	.01263	.01233
23	.01386	.01351	.01319	.01287
24	.01451	.01415	.01380	.01347
25	.01524	.01485	.01448	.01413
26	.01604	.01563	.01524	.01487
27	.01696	.01652	.01610	.01571
28	.01795	.01748	.01704	.01662
29	.01903	.01853	.01806	.01762
30	.02019	.01966	.01916	.01869
31	.02143	.02087	.02034	.01983
32	.02276	.02217	.02160	.02106
33	.02420	.02357	.02297	.02240
34	.02576	.02509	.02445	.02383
35	.02745	.02674	.02606	.02541
36	.02928	.02852	.02779	.02710
37	.03125	.03044	.02967	.02893
38	.03340	.03254	.03172	.03094
39	.03573	.03482	.03395	.03312
40	.03828	.03732	.03639	.03550
41	.04108	.04005	.03907	.03812
42	.04413	.04304	.04200	.04100
43	.04746	.04630	.04520	.04413
44	.05107	.04985	.04867	.04754
45	.05495	.05365	.05241	.05121
46	.05911	.05774	.05643	.05516
47	.06353	.06209	.06070	.05936
48	.06826	.06673	.06527	.06385
49	.07329	.07168	.07013	.06864
50	.07867	.07698	.07535	.07378
51	.08440	.08262	.08091	.07926
52	.09046	.08860	.08680	.08506
53	.09686	.09491	.09302	.09120
54	.10361	.10156	.09958	.09767
55	.11072	.10859	.10652	.10451
56	.11823	.11599	.11383	.11174
57	.12613	.12380	.12154	.11936
58	.13439	.13197	.12962	.12734
59	.14298	.14046	.13801	.13564
60	.15189	.14927	.14673	.14426
61	.16115	.15844	.15580	.15324
62	.17085	.16803	.16530	.16264
63	.18100	.17809	.17525	.17250
64	.19159	.18859	.18566	.18281
65	.20265	.19955	.19652	.19358
66	.21422	.21102	.20791	.20487
67	.22640	.22311	.21990	.21678
68	.23917	.23579	.23250	.22929
69	.25251	.24905	.24567	.24237
70	.26633	.26279	.25934	.25596
71	.28057	.27696	.27343	.26998
72	.29519	.29150	.28790	.28438
73	.31013	.30638	.30271	.29913
74	.32549	.32168	.31795	.31430
75	.34136	.33750	.33372	.33001
76	.35784	.35394	.35011	.34636
77	.37496	.37103	.36716	.36337
78	.39271	.38874	.38485	.38103
79	.41096	.40698	.40308	.39924
80	.42954	.42556	.42164	.41779
81	.44827	.44429	.44038	.43653
82	.46703	.46307	.45916	.45532
83	.48581	.48187	.47799	.47416
84	.50477	.50086	.49701	.49321
85	.52406	.52019	.51638	.51262
86	.54348	.53966	.53591	.53220
87	.56270	.55895	.55526	.55161
88	.58170	.57802	.57439	.57081
89	.60044	.59685	.59330	.58979
90	.61891	.61540	.61194	.60851
91	.63672	.63330	.62993	.62659
92	.65342	.65010	.64682	.64357
93	.66901	.66578	.66258	.65942
94	.68369	.68055	.67744	.67437
95	.69781	.69476	.69174	.68875
96	.71123	.70828	.70534	.70244
97	.72376	.72089	.71804	.71522
98	.73561	.73282	.73006	.72732
99	.74730	.74459	.74191	.73926
100	.75878	.75616	.75357	.75099
101	.77021	.76768	.76517	.76268
102	.78152	.77908	.77666	.77426
103	.79280	.79046	.78813	.78582
104	.80501	.80276	.80054	.79832
105	.81688	.81474	.81260	.81049
106	.83257	.83057	.82857	.82659
107	.85199	.85017	.84835	.84655
108	.88364	.88216	.88068	.87922
109	.94092	.94014	.93937	.93860

(7) Effective/applicability dates.

Paragraphs (f)(1) through (f)(6) apply after April 30, 1999, and before May 1, 2009.

(g) Present value of the remainder interest in the case of transfers to pooled income funds for which the valuation date is on or after May 1, 2009, and before June 1, 2023.

(1) In general. In the case of transfers to pooled income funds for which the valuation date is on or after May 1, 2009, and before June 1, 2023, the present value of a remainder interest is determined under this section. See, however, §1.7520-3(b) (relating to exceptions to the use of prescribed tables under certain circumstances). The present value of a remainder interest that is dependent on the termination of the life of one individual is computed by the use of Table S in paragraph (g)(6) of this section. For purposes of the computations under this section, the age of an individual is the age at the individual's nearest birthday.

(2) Transitional rules for valuation of transfers to pooled income funds.

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

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

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

(iv) In the case of transfers to a pooled income fund for which the valuation date is after April 30, 2019, and before June 1, 2023, the present value of the remainder interest under this section is determined under §1.642(c)-6(e)(2).

(3) Present value of a remainder interest. The present value of a remainder interest in property transferred to a pooled income fund is computed on the basis of --

(i) Life contingencies determined from the values of l_x that are set forth in Table 2000CM in §20.2031-7A(g)(4) of this chapter; and

(ii) Discount at a rate of interest, compounded annually, equal to the highest yearly rate of return of the pooled income fund for the three taxable years immediately preceding its taxable year in which the transfer of property to the fund is made. The provisions of §1.642(c)-6(c) apply for determining the yearly rate of return. However, where the taxable year is less than 12 months, the provisions of §1.642(c)-6(e)(3)(ii) apply for the determining the yearly rate of return.

(4) Pooled income funds in existence less than three taxable years. The provisions of §1.642(c)-6(e)(4) apply for determining the highest yearly rate of return when the pooled income fund has been in existence less than three taxable years.

(5) Computation of value of remainder interest. The factor that is used in determining the present value of a remainder interest that is dependent on the termination of the life of one individual is the factor from Table S in paragraph (g)(6) of this section under the appropriate yearly rate of return opposite the number that corresponds to the age of the individual upon whose life the value of the remainder interest is based. Table S in paragraph (g)(6) of this section includes factors for yearly rates of return from 0.2 to 14 percent, inclusive, in increments of two-tenths of one percent. Actuarial factors that do not appear in paragraph (g)(6) of this section may be computed directly by using the formula in §20.2031-7(d)(2)(ii)(B) of this chapter to derive a remainder factor from the appropriate mortality table to at least five decimal places. For the convenience of taxpayers, actuarial factors have been computed by the IRS and appear in Table S that is referenced and explained by IRS Publication 1457, Actuarial Valuations Version 3A (2009). The table is available at no charge, electronically via the IRS website at https://www.irs.gov/retirement-plans/actuarial-tables (or a corresponding URL as may be updated from time to time). For other situations, see §1.642(c)-6(b). If the yearly rate of return is a percentage that is between the yearly rates of return for which factors are provided by Table S, an exact method of obtaining the applicable factors (such as through software using the actual rate of return and actuarial formulas provided in §20.2031-7(d)(2)(ii)(B) of this chapter) or a linear interpolation must be used, provided whichever method used is applied consistently in valuing all interests in the same property. The present value of the remainder interest is determined by multiplying the fair market value of the property on the valuation date by the appropriate remainder factor. For an example of a computation of the present value of a remainder interest requiring a linear interpolation adjustment, see §1.642(c)-6(e)(5).

(6) Actuarial tables. In the case of transfers for which the valuation date is on or after May 1, 2009, and before June 1, 2023, and without regard to the headings in the tables in this paragraph (g)(6) that do not contain this termination date for the applicability of the tables, the present value of a remainder interest dependent on the termination of one life in the case of a transfer to a pooled income fund is determined by using the following tables:

Table S

Based on Life Table 2000CM

Single Life Remainder Factors

Applicable On or After May 1, 2009

Interest Rate

____________________________________________________________________

AGE 0.2% 0.4% 0.6% 0.8% 1.0% 1.2% 1.4% 1.6% 1.8% 2.0%

__________________________________________________________________________

0 .85816 .73751 .63478 .54723 .47252 .40872 .35416 .30747 .26745 .23313

1 .85889 .73863 .63604 .54844 .47355 .40948 .35459 .30752 .26711 .23239

2 .86054 .74145 .63968 .55260 .47802 .41409 .35922 .31209 .27155 .23664

3 .86221 .74433 .64339 .55687 .48263 .41887 .36404 .31685 .27619 .24112

4 .86390 .74725 .64716 .56121 .48733 .42374 .36898 .32175 .28098 .24575

5 .86560 .75018 .65097 .56561 .49209 .42871 .37401 .32675 .28588 .25050

6 .86731 .75314 .65482 .57006 .49692 .43375 .37913 .33186 .29090 .25538

7 .86902 .75611 .65868 .57454 .50180 .43885 .38432 .33704 .29601 .26035

8 .87073 .75909 .66258 .57907 .50674 .44403 .38960 .34233 .30122 .26544

9 .87246 .76209 .66651 .58364 .51173 .44928 .39497 .34771 .30654 .27064

10 .87419 .76511 .67046 .58826 .51679 .45459 .40042 .35319 .31197 .27596

11 .87592 .76814 .67445 .59291 .52190 .45998 .40596 .35876 .31750 .28139

12 .87766 .77119 .67845 .59761 .52706 .46544 .41157 .36443 .32313 .28693

13 .87939 .77424 .68247 .60232 .53225 .47094 .41723 .37015 .32884 .29255

14 .88112 .77728 .68649 .60704 .53746 .47646 .42293 .37592 .33460 .29823

15 .88284 .78031 .69050 .61176 .54267 .48199 .42865 .38172 .34038 .30394

16 .88455 .78333 .69449 .61647 .54788 .48752 .43437 .38752 .34619 .30968

17 .88625 .78633 .69848 .62117 .55309 .49307 .44012 .39336 .35203 .31546

18 .88795 .78933 .70246 .62588 .55830 .49863 .44589 .39923 .35791 .32129

19 .88964 .79232 .70644 .63059 .56354 .50422 .45170 .40514 .36385 .32719

20 .89132 .79532 .71044 .63534 .56882 .50987 .45757 .41114 .36987 .33317

21 .89301 .79832 .71445 .64010 .57413 .51555 .46350 .41719 .37597 .33925

22 .89470 .80133 .71847 .64488 .57947 .52129 .46948 .42332 .38216 .34541

23 .89639 .80434 .72251 .64970 .58486 .52708 .47554 .42954 .38844 .35168

24 .89808 .80737 .72658 .65456 .59031 .53295 .48169 .43586 .39484 .35809

25 .89978 .81042 .73068 .65947 .59583 .53890 .48795 .44230 .40137 .36464

26 .90149 .81349 .73482 .66443 .60141 .54494 .49430 .44886 .40804 .37134

27 .90320 .81657 .73899 .66944 .60707 .55107 .50076 .45554 .41484 .37819

28 .90492 .81968 .74319 .67450 .61278 .55728 .50733 .46233 .42178 .38520

29 .90665 .82279 .74741 .67960 .61856 .56356 .51398 .46924 .42884 .39233

30 .90837 .82591 .75165 .68473 .62438 .56990 .52070 .47623 .43601 .39959

31 .91010 .82904 .75592 .68989 .63024 .57631 .52751 .48333 .44329 .40698

32 .91182 .83218 .76020 .69509 .63616 .58278 .53440 .49052 .45068 .41449

33 .91355 .83532 .76449 .70031 .64212 .58931 .54137 .49780 .45818 .42213

34 .91527 .83847 .76880 .70556 .64811 .59589 .54839 .50516 .46578 .42988

35 .91700 .84162 .77312 .71082 .65414 .60253 .55549 .51261 .47347 .43774

36 .91872 .84477 .77744 .71611 .66021 .60921 .56266 .52014 .48127 .44572

37 .92043 .84792 .78178 .72142 .66631 .61594 .56989 .52774 .48916 .45381

38 .92215 .85107 .78613 .72675 .67244 .62272 .57718 .53544 .49715 .46201

39 .92386 .85422 .79048 .73210 .67860 .62955 .58453 .54320 .50523 .47032

40 .92557 .85736 .79483 .73746 .68479 .63641 .59194 .55104 .51340 .47873

41 .92727 .86050 .79918 .74283 .69100 .64331 .59940 .55894 .52165 .48724

42 .92896 .86364 .80354 .74820 .69723 .65024 .60690 .56691 .52998 .49585

43 .93065 .86677 .80789 .75359 .70348 .65721 .61447 .57495 .53840 .50457

44 .93234 .86990 .81225 .75899 .70976 .66422 .62208 .58305 .54690 .51338

45 .93402 .87302 .81660 .76439 .71605 .67125 .62973 .59122 .55547 .52228

46 .93569 .87613 .82095 .76980 .72236 .67832 .63743 .59945 .56413 .53129

47 .93735 .87924 .82530 .77521 .72867 .68541 .64517 .60773 .57286 .54037

48 .93901 .88233 .82964 .78062 .73501 .69253 .65295 .61606 .58166 .54955

49 .94065 .88541 .83397 .78604 .74135 .69967 .66077 .62446 .59053 .55882

50 .94229 .88849 .83830 .79145 .74771 .70684 .66864 .63292 .59949 .56819

51 .94393 .89156 .84263 .79688 .75409 .71404 .67655 .64143 .60852 .57766

52 .94556 .89462 .84695 .80230 .76048 .72127 .68450 .65001 .61763 .58722

53 .94717 .89767 .85126 .80772 .76687 .72852 .69249 .65863 .62680 .59687

54 .94878 .90070 .85555 .81313 .77326 .73577 .70050 .66730 .63603 .60658

55 .95037 .90371 .85983 .81853 .77964 .74302 .70851 .67598 .64530 .61635

56 .95195 .90670 .86406 .82388 .78599 .75024 .71651 .68465 .65457 .62613

57 .95351 .90965 .86827 .82920 .79230 .75744 .72448 .69332 .66384 .63593

58 .95505 .91257 .87243 .83447 .79857 .76459 .73242 .70195 .67309 .64573

59 .95657 .91546 .87655 .83970 .80479 .77170 .74033 .71057 .68233 .65553

60 .95807 .91832 .88064 .84490 .81098 .77879 .74822 .71918 .69158 .66534

61 .95955 .92115 .88469 .85005 .81713 .78584 .75608 .72776 .70081 .67515

62 .96101 .92395 .88869 .85515 .82323 .79283 .76388 .73630 .71001 .68494

63 .96245 .92670 .89265 .86020 .82926 .79977 .77164 .74479 .71917 .69470

64 .96387 .92942 .89655 .86518 .83524 .80665 .77933 .75323 .72828 .70443

65 .96527 .93210 .90040 .87011 .84116 .81346 .78697 .76162 .73735 .71411

66 .96665 .93476 .90423 .87502 .84706 .82027 .79461 .77002 .74645 .72385

67 .96802 .93739 .90803 .87990 .85292 .82705 .80223 .77841 .75554 .73359

68 .96937 .93999 .91179 .88472 .85874 .83378 .80980 .78676 .76461 .74331

69 .97070 .94255 .91549 .88949 .86449 .84044 .81731 .79504 .77362 .75299

70 .97200 .94506 .91914 .89419 .87016 .84702 .82473 .80326 .78256 .76260

71 .97328 .94754 .92273 .89882 .87577 .85353 .83209 .81140 .79143 .77215

72 .97453 .94997 .92626 .90338 .88129 .85996 .83935 .81945 .80021 .78162

73 .97576 .95234 .92972 .90785 .88671 .86627 .84651 .82739 .80888 .79098

74 .97695 .95466 .93310 .91223 .89202 .87247 .85353 .83518 .81741 .80019

75 .97811 .95692 .93638 .91649 .89720 .87851 .86039 .84281 .82577 .80923

76 .97924 .95910 .93957 .92063 .90224 .88440 .86708 .85026 .83393 .81807

77 .98033 .96122 .94267 .92465 .90715 .89013 .87360 .85753 .84191 .82671

78 .98138 .96327 .94567 .92855 .91190 .89571 .87995 .86461 .84968 .83515

79 .98239 .96526 .94857 .93233 .91652 .90112 .88611 .87149 .85725 .84337

80 .98337 .96717 .95138 .93598 .92098 .90635 .89208 .87817 .86460 .85135

81 .98431 .96901 .95408 .93951 .92529 .91141 .89786 .88463 .87172 .85910

82 .98521 .97077 .95667 .94290 .92944 .91629 .90344 .89088 .87861 .86660

83 .98608 .97247 .95917 .94616 .93343 .92099 .90882 .89691 .88526 .87385

84 .98691 .97409 .96156 .94928 .93727 .92551 .91399 .90271 .89166 .88084

85 .98770 .97565 .96384 .95228 .94094 .92984 .91895 .90828 .89782 .88757

86 .98845 .97713 .96602 .95514 .94446 .93398 .92371 .91362 .90373 .89402

87 .98917 .97854 .96810 .95786 .94781 .93794 .92825 .91873 .90939 .90021

88 .98985 .97988 .97008 .96046 .95100 .94171 .93258 .92361 .91479 .90612

89 .99049 .98115 .97196 .96292 .95404 .94530 .93671 .92826 .91994 .91176

90 .99110 .98235 .97373 .96526 .95691 .94871 .94062 .93267 .92484 .91713

91 .99168 .98348 .97541 .96747 .95964 .95193 .94434 .93686 .92949 .92223

92 .99222 .98455 .97700 .96955 .96222 .95498 .94785 .94083 .93390 .92707

93 .99273 .98556 .97849 .97152 .96464 .95786 .95117 .94457 .93806 .93163

94 .99321 .98651 .97989 .97337 .96692 .96057 .95429 .94810 .94199 .93595

95 .99366 .98739 .98121 .97510 .96907 .96312 .95724 .95143 .94569 .94002

96 .99408 .98822 .98244 .97673 .97108 .96551 .95999 .95454 .94916 .94384

97 .99447 .98900 .98359 .97825 .97297 .96774 .96258 .95747 .95242 .94742

98 .99483 .98973 .98467 .97967 .97473 .96984 .96500 .96021 .95547 .95078

99 .99518 .99040 .98568 .98101 .97638 .97180 .96727 .96278 .95834 .95394

100 .99549 .99103 .98661 .98224 .97791 .97362 .96937 .96516 .96100 .95687

101 .99579 .99162 .98750 .98340 .97935 .97534 .97136 .96742 .96351 .95964

102 .99607 .99217 .98831 .98448 .98068 .97692 .97319 .96950 .96583 .96220

103 .99634 .99271 .98911 .98553 .98199 .97848 .97500 .97155 .96812 .96473

104 .99659 .99320 .98984 .98651 .98320 .97992 .97666 .97344 .97023 .96705

105 .99683 .99369 .99056 .98747 .98439 .98134 .97830 .97530 .97231 .96934

106 .99713 .99429 .99146 .98865 .98586 .98309 .98033 .97760 .97488 .97218

107 .99747 .99496 .99246 .98998 .98751 .98506 .98262 .98020 .97779 .97539

108 .99800 .99602 .99404 .99208 .99012 .98818 .98624 .98431 .98240 .98049

109 .99900 .99801 .99702 .99603 .99505 .99407 .99310 .99213 .99116 .99020

__________________________________________________________________________

Interest Rate

____________________________________________________________________

AGE 2.2% 2.4% 2.6% 2.8% 3.0% 3.2% 3.4% 3.6% 3.8% 4.0%

__________________________________________________________________________

0 .20365 .17830 .15648 .13767 .12144 .10741 .09528 .08476 .07564 .06772

1 .20251 .17677 .15458 .13542 .11885 .10451 .09209 .08131 .07194 .06379

2 .20656 .18060 .15817 .13877 .12197 .10740 .09476 .08376 .07420 .06586

3 .21084 .18466 .16200 .14236 .12533 .11054 .09767 .08647 .07670 .06817

4 .21527 .18888 .16600 .14613 .12887 .11385 .10076 .08935 .07938 .07066

5 .21984 .19324 .17013 .15004 .13255 .11730 .10399 .09237 .08220 .07329

6 .22454 .19773 .17440 .15408 .13636 .12089 .10736 .09553 .08515 .07605

7 .22933 .20233 .17879 .15824 .14030 .12460 .11085 .09880 .08822 .07892

8 .23425 .20705 .18330 .16254 .14436 .12844 .11447 .10221 .09142 .08193

9 .23930 .21191 .18795 .16697 .14857 .13243 .11824 .10576 .09476 .08507

10 .24446 .21689 .19273 .17153 .15292 .13655 .12214 .10945 .09824 .08835

11 .24975 .22200 .19764 .17623 .15740 .14081 .12619 .11328 .10187 .09177

12 .25515 .22724 .20268 .18107 .16202 .14521 .13037 .11724 .10563 .09533

13 .26064 .23256 .20782 .18600 .16674 .14972 .13466 .12132 .10949 .09900

14 .26620 .23796 .21303 .19101 .17154 .15430 .13903 .12547 .11344 .10273

15 .27179 .24340 .21829 .19607 .17639 .15894 .14344 .12968 .11743 .10652

16 .27742 .24887 .22358 .20117 .18128 .16361 .14790 .13391 .12145 .11034

17 .28309 .25439 .22893 .20632 .18622 .16834 .15241 .13821 .12554 .11421

18 .28881 .25997 .23434 .21154 .19123 .17314 .15699 .14258 .12969 .11815

19 .29461 .26563 .23983 .21684 .19633 .17803 .16167 .14703 .13393 .12218

20 .30050 .27139 .24543 .22226 .20156 .18304 .16646 .15161 .13829 .12633

21 .30649 .27726 .25114 .22779 .20689 .18817 .17138 .15631 .14277 .13060

22 .31259 .28323 .25697 .23344 .21235 .19342 .17642 .16114 .14739 .13500

23 .31879 .28934 .26293 .23923 .21795 .19882 .18161 .16612 .15215 .13955

24 .32515 .29559 .26904 .24519 .22372 .20440 .18699 .17128 .15710 .14429

25 .33166 .30201 .27534 .25133 .22969 .21018 .19256 .17665 .16226 .14924

26 .33833 .30861 .28182 .25767 .23586 .21616 .19835 .18224 .16764 .15440

27 .34517 .31538 .28849 .26420 .24224 .22236 .20436 .18804 .17324 .15980

28 .35217 .32233 .29535 .27093 .24882 .22877 .21058 .19407 .17907 .16542

29 .35932 .32944 .30237 .27784 .25558 .23537 .21701 .20031 .18511 .17126

30 .36661 .33670 .30956 .28492 .26253 .24216 .22362 .20674 .19135 .17730

31 .37403 .34411 .31691 .29217 .26965 .24914 .23044 .21338 .19779 .18355

32 .38160 .35167 .32442 .29960 .27697 .25631 .23745 .22022 .20445 .19002

33 .38930 .35939 .33211 .30721 .28447 .26368 .24467 .22727 .21133 .19671

34 .39713 .36724 .33993 .31497 .29213 .27123 .25207 .23451 .21839 .20360

35 .40509 .37523 .34792 .32290 .29998 .27896 .25967 .24195 .22567 .21070

36 .41318 .38337 .35606 .33100 .30800 .28688 .26746 .24961 .23317 .21803

37 .42139 .39165 .36435 .33927 .31621 .29499 .27546 .25746 .24087 .22557

38 .42974 .40008 .37281 .34771 .32460 .30330 .28366 .26554 .24880 .23334

39 .43821 .40864 .38141 .35631 .33316 .31179 .29205 .27381 .25694 .24133

40 .44679 .41734 .39016 .36507 .34189 .32046 .30064 .28229 .26529 .24954

41 .45549 .42616 .39906 .37399 .35080 .32932 .30942 .29097 .27386 .25797

42 .46430 .43511 .40809 .38307 .35987 .33836 .31840 .29986 .28264 .26662

43 .47324 .44421 .41729 .39232 .36913 .34760 .32758 .30897 .29165 .27552

44 .48229 .45343 .42663 .40172 .37857 .35702 .33697 .31829 .30088 .28465

45 .49144 .46277 .43611 .41128 .38817 .36663 .34655 .32782 .31033 .29400

46 .50072 .47225 .44574 .42101 .39796 .37644 .35634 .33757 .32002 .30360

47 .51009 .48185 .45550 .43089 .40791 .38642 .36633 .34753 .32992 .31343

48 .51958 .49158 .46540 .44093 .41803 .39660 .37652 .35770 .34006 .32351

49 .52917 .50143 .47545 .45113 .42833 .40696 .38691 .36810 .35043 .33383

50 .53888 .51141 .48566 .46150 .43883 .41754 .39754 .37874 .36106 .34442

51 .54871 .52153 .49602 .47204 .44951 .42832 .40838 .38961 .37194 .35528

52 .55865 .53179 .50653 .48276 .46038 .43931 .41945 .40073 .38307 .36641

53 .56869 .54217 .51718 .49363 .47143 .45050 .43074 .41208 .39446 .37781

54 .57882 .55265 .52796 .50465 .48265 .46186 .44222 .42364 .40607 .38945

55 .58902 .56322 .53884 .51579 .49400 .47338 .45387 .43540 .41789 .40131

56 .59926 .57383 .54978 .52701 .50544 .48501 .46565 .44729 .42987 .41335

57 .60951 .58449 .56078 .53830 .51698 .49675 .47755 .45932 .44201 .42555

58 .61978 .59517 .57182 .54964 .52858 .50858 .48956 .47147 .45427 .43790

59 .63007 .60589 .58290 .56105 .54027 .52050 .50167 .48375 .46668 .45041

60 .64039 .61665 .59405 .57254 .55205 .53253 .51392 .49617 .47925 .46310

61 .65072 .62743 .60524 .58409 .56390 .54465 .52627 .50872 .49196 .47595

62 .66104 .63822 .61645 .59566 .57581 .55683 .53870 .52136 .50478 .48892

63 .67133 .64900 .62766 .60726 .58774 .56907 .55120 .53409 .51770 .50200

64 .68161 .65977 .63887 .61887 .59970 .58134 .56375 .54688 .53071 .51519

65 .69186 .67053 .65009 .63049 .61170 .59367 .57637 .55976 .54381 .52849

66 .70216 .68136 .66140 .64223 .62383 .60615 .58916 .57283 .55713 .54203

67 .71250 .69224 .67277 .65405 .63605 .61874 .60208 .58605 .57062 .55575

68 .72283 .70312 .68416 .66590 .64833 .63140 .61509 .59938 .58423 .56963

69 .73312 .71398 .69553 .67776 .66062 .64409 .62815 .61277 .59793 .58360

70 .74335 .72479 .70688 .68959 .67291 .65680 .64124 .62621 .61168 .59764

71 .75353 .73556 .71819 .70141 .68519 .66951 .65434 .63968 .62549 .61176

72 .76364 .74626 .72945 .71318 .69744 .68220 .66745 .65317 .63933 .62593

73 .77365 .75686 .74061 .72487 .70962 .69484 .68051 .66662 .65315 .64009

74 .78350 .76733 .75164 .73643 .72167 .70735 .69346 .67997 .66688 .65417

75 .79318 .77761 .76249 .74781 .73355 .71971 .70625 .69318 .68048 .66813

76 .80266 .78769 .77314 .75899 .74524 .73187 .71886 .70621 .69390 .68192

77 .81194 .79756 .78358 .76997 .75672 .74382 .73127 .71904 .70713 .69553

78 .82100 .80722 .79380 .78072 .76798 .75556 .74346 .73166 .72016 .70894

79 .82984 .81664 .80378 .79124 .77900 .76706 .75542 .74405 .73296 .72213

80 .83843 .82582 .81351 .80149 .78976 .77830 .76711 .75618 .74550 .73507

81 .84678 .83474 .82298 .81148 .80025 .78927 .77853 .76803 .75777 .74773

82 .85487 .84339 .83217 .82119 .81045 .79994 .78966 .77959 .76974 .76009

83 .86269 .85177 .84107 .83060 .82035 .81030 .80047 .79083 .78139 .77214

84 .87024 .85986 .84968 .83970 .82993 .82035 .81095 .80174 .79271 .78385

85 .87751 .86765 .85798 .84849 .83919 .83005 .82110 .81230 .80368 .79521

86 .88450 .87515 .86597 .85696 .84811 .83942 .83089 .82251 .81428 .80619

87 .89119 .88234 .87363 .86508 .85668 .84843 .84031 .83234 .82450 .81679

88 .89760 .88922 .88099 .87289 .86492 .85708 .84938 .84180 .83434 .82700

89 .90372 .89580 .88801 .88034 .87280 .86537 .85806 .85087 .84378 .83681

90 .90954 .90207 .89471 .88746 .88032 .87329 .86637 .85954 .85282 .84620

91 .91508 .90803 .90109 .89424 .88750 .88085 .87429 .86783 .86146 .85518

92 .92033 .91369 .90714 .90068 .89432 .88803 .88184 .87572 .86969 .86374

93 .92530 .91904 .91287 .90678 .90078 .89484 .88899 .88321 .87751 .87188

94 .92999 .92411 .91830 .91256 .90690 .90130 .89578 .89032 .88493 .87961

95 .93442 .92889 .92342 .91802 .91269 .90741 .90220 .89706 .89197 .88694

96 .93858 .93338 .92824 .92316 .91813 .91316 .90825 .90340 .89859 .89385

97 .94248 .93759 .93276 .92798 .92325 .91857 .91395 .90937 .90484 .90036

98 .94614 .94155 .93701 .93252 .92807 .92367 .91931 .91500 .91073 .90650

99 .94959 .94528 .94101 .93679 .93260 .92846 .92436 .92030 .91628 .91229

100 .95278 .94874 .94473 .94075 .93682 .93292 .92906 .92523 .92144 .91769

101 .95581 .95201 .94824 .94451 .94081 .93715 .93352 .92992 .92635 .92281

102 .95860 .95503 .95149 .94798 .94450 .94105 .93763 .93424 .93088 .92754

103 .96136 .95802 .95470 .95142 .94816 .94492 .94171 .93853 .93538 .93224

104 .96390 .96077 .95766 .95458 .95152 .94848 .94547 .94248 .93951 .93657

105 .96640 .96347 .96057 .95769 .95483 .95199 .94917 .94637 .94359 .94083

106 .96950 .96684 .96420 .96157 .95896 .95636 .95379 .95123 .94868 .94616

107 .97301 .97064 .96829 .96595 .96362 .96131 .95901 .95672 .95445 .95219

108 .97859 .97670 .97482 .97295 .97109 .96923 .96739 .96555 .96373 .96191

109 .98924 .98828 .98733 .98638 .98544 .98450 .98356 .98263 .98170 .98077

__________________________________________________________________________

Interest Rate

____________________________________________________________________

AGE 4.2% 4.4% 4.6% 4.8% 5.0% 5.2% 5.4% 5.6% 5.8% 6.0%

__________________________________________________________________________

0 .06083 .05483 .04959 .04501 .04101 .03749 .03441 .03170 .02931 .02721

1 .05668 .05049 .04507 .04034 .03618 .03254 .02934 .02652 .02403 .02183

2 .05858 .05222 .04665 .04178 .03750 .03373 .03042 .02750 .02492 .02264

3 .06072 .05420 .04848 .04346 .03904 .03516 .03173 .02871 .02603 .02366

4 .06303 .05634 .05046 .04530 .04075 .03674 .03319 .03006 .02729 .02483

5 .06547 .05861 .05258 .04726 .04258 .03844 .03478 .03153 .02866 .02610

6 .06805 .06102 .05482 .04935 .04453 .04026 .03647 .03312 .03014 .02749

7 .07074 .06353 .05717 .05155 .04658 .04217 .03826 .03479 .03171 .02895

8 .07356 .06617 .05964 .05386 .04875 .04421 .04017 .03658 .03338 .03053

9 .07651 .06895 .06225 .05631 .05105 .04637 .04220 .03849 .03518 .03222

10 .07960 .07185 .06499 .05889 .05347 .04865 .04435 .04052 .03709 .03402

11 .08283 .07490 .06786 .06160 .05603 .05106 .04663 .04267 .03912 .03594

12 .08620 .07808 .07087 .06444 .05871 .05360 .04903 .04494 .04127 .03798

13 .08967 .08137 .07397 .06738 .06149 .05623 .05152 .04729 .04351 .04010

14 .09321 .08472 .07715 .07038 .06433 .05892 .05406 .04971 .04579 .04227

15 .09680 .08812 .08036 .07342 .06721 .06164 .05664 .05214 .04810 .04445

16 .10041 .09154 .08360 .07649 .07011 .06438 .05923 .05459 .05041 .04664

17 .10409 .09502 .08689 .07960 .07305 .06716 .06185 .05707 .05276 .04886

18 .10782 .09855 .09024 .08276 .07604 .06998 .06452 .05959 .05514 .05111

19 .11164 .10217 .09366 .08600 .07910 .07288 .06726 .06218 .05758 .05341

20 .11559 .10592 .09721 .08937 .08228 .07589 .07010 .06487 .06012 .05582

21 .11965 .10977 .10087 .09283 .08557 .07900 .07305 .06765 .06276 .05831

22 .12383 .11376 .10465 .09642 .08897 .08223 .07610 .07055 .06550 .06090

23 .12817 .11789 .10859 .10016 .09252 .08559 .07930 .07358 .06837 .06363

24 .13270 .12221 .11270 .10408 .09625 .08914 .08267 .07678 .07141 .06651

25 .13744 .12674 .11703 .10821 .10019 .09289 .08625 .08018 .07465 .06960

26 .14239 .13149 .12158 .11256 .10435 .09686 .09003 .08380 .07810 .07288

27 .14758 .13647 .12636 .11714 .10873 .10106 .09405 .08764 .08177 .07639

28 .15300 .14169 .13137 .12195 .11335 .10549 .09829 .09171 .08567 .08012

29 .15864 .14712 .13660 .12698 .11819 .11013 .10275 .09598 .08977 .08406

30 .16448 .15275 .14203 .13222 .12323 .11498 .10742 .10047 .09408 .08820

31 .17053 .15861 .14769 .13768 .12849 .12006 .11230 .10517 .09860 .09255

32 .17680 .16468 .15357 .14336 .13398 .12535 .11741 .11009 .10335 .09712

33 .18330 .17099 .15968 .14927 .13970 .13088 .12275 .11525 .10832 .10192

34 .19000 .17750 .16599 .15539 .14562 .13661 .12829 .12061 .11350 .10693

35 .19692 .18423 .17253 .16174 .15178 .14258 .13408 .12621 .11892 .11217

36 .20407 .19119 .17931 .16833 .15818 .14879 .14009 .13204 .12457 .11764

37 .21144 .19838 .18631 .17515 .16481 .15523 .14635 .13811 .13046 .12335

38 .21904 .20582 .19357 .18222 .17170 .16193 .15287 .14444 .13661 .12932

39 .22687 .21348 .20105 .18952 .17882 .16887 .15962 .15102 .14300 .13554

40 .23493 .22137 .20878 .19707 .18619 .17606 .16663 .15784 .14965 .14201

41 .24322 .22950 .21674 .20487 .19381 .18350 .17390 .16493 .15656 .14873

42 .25173 .23786 .22494 .21290 .20168 .19120 .18141 .17227 .16372 .15572

43 .26049 .24648 .23342 .22122 .20982 .19918 .18922 .17990 .17118 .16301

44 .26950 .25535 .24214 .22979 .21824 .20742 .19730 .18781 .17892 .17057

45 .27874 .26447 .25112 .23862 .22692 .21595 .20566 .19600 .18694 .17843

46 .28824 .27385 .26038 .24774 .23589 .22476 .21431 .20450 .19527 .18659

47 .29798 .28349 .26989 .25712 .24513 .23386 .22326 .21328 .20390 .19505

48 .30797 .29338 .27967 .26678 .25466 .24325 .23250 .22238 .21283 .20383

49 .31822 .30355 .28974 .27674 .26449 .25294 .24206 .23179 .22210 .21294

50 .32876 .31401 .30011 .28701 .27465 .26298 .25196 .24156 .23172 .22242

51 .33958 .32477 .31079 .29759 .28513 .27335 .26221 .25168 .24170 .23226

52 .35068 .33582 .32178 .30851 .29595 .28407 .27282 .26216 .25206 .24249

53 .36206 .34717 .33308 .31974 .30710 .29513 .28378 .27301 .26279 .25309

54 .37371 .35880 .34467 .33127 .31857 .30651 .29507 .28420 .27388 .26406

55 .38559 .37067 .35652 .34308 .33032 .31820 .30668 .29572 .28529 .27537

56 .39765 .38275 .36859 .35512 .34232 .33014 .31855 .30751 .29699 .28697

57 .40990 .39502 .38086 .36739 .35455 .34233 .33068 .31957 .30898 .29887

58 .42231 .40747 .39333 .37985 .36700 .35474 .34304 .33188 .32121 .31103

59 .43490 .42011 .40600 .39253 .37968 .36740 .35567 .34446 .33374 .32348

60 .44768 .43296 .41890 .40546 .39261 .38033 .36858 .35733 .34656 .33625

61 .46064 .44600 .43200 .41860 .40578 .39351 .38175 .37048 .35968 .34933

62 .47373 .45920 .44527 .43194 .41915 .40690 .39514 .38387 .37305 .36267

63 .48696 .47253 .45870 .44544 .43271 .42049 .40876 .39749 .38666 .37625

64 .50030 .48601 .47229 .45911 .44645 .43428 .42258 .41133 .40051 .39010

65 .51377 .49963 .48603 .47295 .46037 .44827 .43662 .42540 .41460 .40420

66 .52750 .51352 .50007 .48711 .47464 .46262 .45103 .43987 .42911 .41872

67 .54144 .52765 .51436 .50154 .48919 .47727 .46578 .45468 .44397 .43363

68 .55554 .54196 .52885 .51619 .50398 .49218 .48079 .46978 .45915 .44887

69 .56976 .55640 .54349 .53102 .51896 .50731 .49603 .48513 .47458 .46438

70 .58407 .57095 .55826 .54598 .53410 .52260 .51147 .50069 .49025 .48013

71 .59848 .58561 .57316 .56109 .54940 .53808 .52710 .51646 .50615 .49614

72 .61294 .60035 .58815 .57632 .56484 .55371 .54291 .53243 .52225 .51237

73 .62741 .61512 .60318 .59160 .58035 .56943 .55882 .54851 .53849 .52876

74 .64183 .62983 .61818 .60686 .59586 .58516 .57476 .56464 .55480 .54523

75 .65612 .64444 .63309 .62204 .61129 .60083 .59065 .58074 .57109 .56169

76 .67026 .65891 .64786 .63710 .62661 .61640 .60646 .59676 .58731 .57810

77 .68423 .67321 .66248 .65201 .64181 .63186 .62215 .61269 .60345 .59444

78 .69800 .68733 .67692 .66676 .65684 .64717 .63772 .62849 .61948 .61068

79 .71156 .70124 .69116 .68132 .67170 .66230 .65312 .64414 .63537 .62680

80 .72487 .71490 .70516 .69563 .68632 .67721 .66830 .65959 .65106 .64272

81 .73791 .72830 .71890 .70970 .70069 .69188 .68325 .67481 .66654 .65844

82 .75065 .74140 .73235 .72348 .71479 .70628 .69794 .68977 .68176 .67391

83 .76308 .75419 .74548 .73695 .72858 .72037 .71232 .70443 .69669 .68909

84 .77516 .76664 .75828 .75008 .74203 .73413 .72638 .71877 .71130 .70396

85 .78689 .77873 .77072 .76285 .75512 .74753 .74008 .73275 .72556 .71849

86 .79825 .79044 .78278 .77524 .76783 .76055 .75340 .74636 .73944 .73264

87 .80921 .80176 .79443 .78722 .78014 .77316 .76630 .75956 .75292 .74638

88 .81978 .81268 .80569 .79880 .79203 .78536 .77880 .77234 .76598 .75971

89 .82994 .82317 .81651 .80995 .80349 .79712 .79085 .78467 .77859 .77259

90 .83967 .83324 .82690 .82065 .81450 .80843 .80244 .79655 .79073 .78500

91 .84898 .84288 .83685 .83091 .82505 .81928 .81358 .80795 .80241 .79693

92 .85787 .85208 .84636 .84072 .83515 .82966 .82423 .81888 .81360 .80838

93 .86632 .86083 .85541 .85006 .84477 .83955 .83440 .82931 .82428 .81931

94 .87435 .86915 .86402 .85894 .85393 .84898 .84409 .83925 .83447 .82975

95 .88197 .87705 .87219 .86739 .86265 .85795 .85331 .84872 .84419 .83970

96 .88915 .88451 .87991 .87537 .87088 .86643 .86203 .85768 .85338 .84912

97 .89593 .89154 .88720 .88290 .87865 .87444 .87028 .86616 .86208 .85804

98 .90232 .89818 .89408 .89002 .88600 .88202 .87808 .87418 .87031 .86649

99 .90835 .90444 .90057 .89674 .89294 .88918 .88546 .88177 .87811 .87449

100 .91397 .91028 .90663 .90301 .89942 .89587 .89234 .88885 .88539 .88196

101 .91930 .91583 .91238 .90897 .90558 .90223 .89890 .89560 .89233 .88908

102 .92424 .92096 .91771 .91448 .91128 .90811 .90496 .90184 .89875 .89568

103 .92914 .92605 .92300 .91996 .91695 .91397 .91100 .90806 .90514 .90225

104 .93364 .93074 .92786 .92501 .92217 .91935 .91656 .91379 .91103 .90830

105 .93809 .93537 .93266 .92998 .92731 .92467 .92204 .91943 .91683 .91426

106 .94365 .94115 .93867 .93621 .93376 .93133 .92892 .92651 .92413 .92176

107 .94994 .94771 .94549 .94328 .94108 .93890 .93673 .93457 .93242 .93028

108 .96010 .95830 .95651 .95472 .95295 .95118 .94942 .94767 .94593 .94420

109 .97985 .97893 .97801 .97710 .97619 .97529 .97438 .97348 .97259 .97170

_________________________________________________________________________

Interest Rate

____________________________________________________________________

AGE 6.2% 6.4% 6.6% 6.8% 7.0% 7.2% 7.4% 7.6% 7.8% 8.0%

__________________________________________________________________________

0 .02534 .02370 .02223 .02093 .01978 .01874 .01782 .01699 .01625 .01559

1 .01989 .01817 .01664 .01528 .01406 .01298 .01202 .01115 .01037 .00967

2 .02061 .01882 .01722 .01580 .01454 .01340 .01239 .01148 .01066 .00993

3 .02156 .01969 .01802 .01654 .01521 .01403 .01297 .01201 .01115 .01038

4 .02264 .02069 .01896 .01741 .01602 .01478 .01367 .01267 .01176 .01095

5 .02383 .02180 .01999 .01838 .01693 .01563 .01446 .01341 .01246 .01161

6 .02512 .02301 .02113 .01944 .01793 .01657 .01535 .01424 .01325 .01235

7 .02650 .02430 .02234 .02058 .01900 .01758 .01630 .01514 .01410 .01315

8 .02798 .02570 .02365 .02182 .02017 .01868 .01734 .01613 .01503 .01404

9 .02957 .02720 .02507 .02316 .02143 .01988 .01848 .01721 .01606 .01502

10 .03128 .02881 .02659 .02460 .02280 .02118 .01971 .01838 .01718 .01608

11 .03309 .03053 .02823 .02615 .02428 .02258 .02105 .01966 .01839 .01725

12 .03503 .03237 .02997 .02781 .02585 .02408 .02248 .02103 .01971 .01850

13 .03704 .03428 .03179 .02954 .02750 .02565 .02398 .02246 .02108 .01982

14 .03909 .03623 .03364 .03130 .02918 .02726 .02551 .02392 .02248 .02116

15 .04117 .03820 .03551 .03308 .03087 .02886 .02704 .02538 .02387 .02249

16 .04324 .04016 .03737 .03484 .03254 .03046 .02855 .02682 .02524 .02379

17 .04533 .04214 .03924 .03661 .03422 .03205 .03007 .02826 .02661 .02509

18 .04746 .04415 .04114 .03841 .03592 .03366 .03159 .02970 .02798 .02639

19 .04963 .04620 .04309 .04025 .03766 .03530 .03315 .03117 .02937 .02772

20 .05191 .04835 .04512 .04217 .03948 .03702 .03478 .03272 .03083 .02910

21 .05427 .05058 .04723 .04416 .04137 .03881 .03647 .03432 .03235 .03054

22 .05672 .05291 .04943 .04625 .04334 .04067 .03823 .03599 .03394 .03205

23 .05930 .05535 .05174 .04844 .04542 .04265 .04010 .03777 .03562 .03364

24 .06204 .05795 .05421 .05078 .04764 .04476 .04211 .03967 .03743 .03536

25 .06497 .06074 .05687 .05331 .05005 .04705 .04429 .04174 .03940 .03724

26 .06811 .06373 .05972 .05603 .05264 .04952 .04665 .04400 .04155 .03929

27 .07146 .06694 .06278 .05895 .05543 .05219 .04920 .04644 .04389 .04153

28 .07503 .07036 .06605 .06209 .05844 .05507 .05196 .04908 .04642 .04396

29 .07881 .07398 .06953 .06542 .06163 .05814 .05490 .05191 .04913 .04656

30 .08279 .07780 .07319 .06894 .06502 .06138 .05802 .05491 .05202 .04933

31 .08697 .08182 .07707 .07267 .06860 .06483 .06134 .05810 .05509 .05229

32 .09137 .08606 .08115 .07660 .07239 .06848 .06485 .06148 .05835 .05543

33 .09601 .09053 .08546 .08075 .07639 .07234 .06858 .06508 .06182 .05878

34 .10084 .09520 .08996 .08511 .08059 .07640 .07249 .06886 .06547 .06231

35 .10590 .10009 .09470 .08968 .08501 .08067 .07662 .07285 .06933 .06605

36 .11120 .10522 .09966 .09448 .08966 .08517 .08098 .07706 .07341 .06999

37 .11674 .11059 .10486 .09952 .09454 .08990 .08556 .08150 .07771 .07416

38 .12254 .11621 .11032 .10481 .09968 .09487 .09039 .08618 .08225 .07856

39 .12857 .12208 .11601 .11035 .10505 .10009 .09545 .09110 .08702 .08320

40 .13487 .12820 .12196 .11613 .11067 .10555 .10076 .09626 .09204 .08807

41 .14142 .13458 .12817 .12217 .11655 .11127 .10632 .10167 .09730 .09319

42 .14823 .14122 .13464 .12848 .12269 .11725 .11214 .10734 .10282 .09856

43 .15535 .14816 .14141 .13508 .12913 .12353 .11826 .11330 .10863 .10422

44 .16274 .15538 .14847 .14196 .13585 .13008 .12466 .11954 .11472 .11016

45 .17042 .16290 .15581 .14914 .14286 .13694 .13135 .12608 .12110 .11640

46 .17842 .17073 .16348 .15664 .15020 .14411 .13836 .13293 .12780 .12294

47 .18672 .17886 .17145 .16445 .15784 .15159 .14568 .14010 .13481 .12980

48 .19534 .18732 .17974 .17258 .16581 .15940 .15334 .14759 .14215 .13699

49 .20429 .19612 .18838 .18106 .17413 .16757 .16134 .15544 .14984 .14453

50 .21362 .20529 .19740 .18993 .18284 .17612 .16974 .16368 .15793 .15247

51 .22332 .21484 .20680 .19917 .19194 .18506 .17853 .17232 .16642 .16080

52 .23341 .22479 .21660 .20883 .20144 .19442 .18774 .18138 .17533 .16957

53 .24388 .23513 .22681 .21889 .21136 .20419 .19737 .19087 .18467 .17876

54 .25473 .24585 .23739 .22935 .22168 .21437 .20741 .20076 .19442 .18837

55 .26593 .25693 .24835 .24017 .23238 .22494 .21784 .21105 .20458 .19838

56 .27742 .26831 .25962 .25132 .24340 .23583 .22860 .22169 .21508 .20875

57 .28922 .28001 .27121 .26280 .25476 .24707 .23971 .23267 .22593 .21947

58 .30129 .29199 .28309 .27457 .26642 .25862 .25114 .24398 .23712 .23053

59 .31367 .30428 .29529 .28667 .27842 .27051 .26293 .25565 .24867 .24197

60 .32638 .31691 .30784 .29914 .29079 .28278 .27509 .26771 .26062 .25380

61 .33940 .32987 .32073 .31195 .30352 .29542 .28763 .28015 .27295 .26603

62 .35269 .34311 .33391 .32506 .31656 .30837 .30050 .29293 .28564 .27862

63 .36625 .35663 .34738 .33847 .32990 .32165 .31370 .30604 .29867 .29155

64 .38007 .37043 .36113 .35218 .34356 .33524 .32723 .31950 .31204 .30484

65 .39417 .38451 .37519 .36620 .35753 .34917 .34110 .33330 .32577 .31850

66 .40871 .39905 .38972 .38071 .37201 .36361 .35550 .34765 .34006 .33273

67 .42365 .41400 .40468 .39567 .38696 .37853 .37038 .36250 .35487 .34749

68 .43892 .42931 .42001 .41101 .40230 .39387 .38570 .37780 .37014 .36272

69 .45450 .44493 .43567 .42670 .41800 .40958 .40141 .39350 .38582 .37837

70 .47033 .46083 .45162 .44269 .43403 .42563 .41748 .40957 .40189 .39443

71 .48644 .47702 .46788 .45901 .45040 .44203 .43391 .42602 .41835 .41090

72 .50278 .49347 .48441 .47562 .46707 .45877 .45069 .44284 .43520 .42776

73 .51930 .51010 .50115 .49245 .48399 .47575 .46774 .45994 .45234 .44494

74 .53591 .52684 .51802 .50943 .50106 .49291 .48497 .47724 .46970 .46235

75 .55253 .54361 .53492 .52645 .51820 .51015 .50230 .49465 .48719 .47991

76 .56912 .56036 .55182 .54349 .53536 .52742 .51968 .51213 .50475 .49754

77 .58565 .57706 .56868 .56050 .55251 .54471 .53708 .52964 .52236 .51525

78 .60209 .59369 .58549 .57747 .56963 .56197 .55448 .54715 .53999 .53298

79 .61841 .61021 .60219 .59435 .58668 .57917 .57182 .56463 .55760 .55071

80 .63456 .62657 .61875 .61109 .60359 .59625 .58906 .58202 .57512 .56836

81 .65050 .64273 .63512 .62766 .62034 .61318 .60616 .59927 .59252 .58590

82 .66621 .65867 .65127 .64401 .63690 .62992 .62308 .61636 .60977 .60330

83 .68164 .67433 .66716 .66012 .65321 .64642 .63976 .63322 .62680 .62050

84 .69676 .68969 .68275 .67593 .66923 .66265 .65618 .64983 .64358 .63745

85 .71154 .70472 .69801 .69141 .68493 .67856 .67229 .66613 .66007 .65412

86 .72595 .71937 .71290 .70654 .70028 .69412 .68806 .68210 .67623 .67046

87 .73995 .73362 .72740 .72127 .71523 .70929 .70344 .69768 .69201 .68642

88 .75354 .74746 .74148 .73558 .72978 .72406 .71842 .71287 .70739 .70200

89 .76668 .76085 .75511 .74945 .74387 .73837 .73295 .72761 .72234 .71714

90 .77934 .77377 .76827 .76284 .75749 .75222 .74701 .74188 .73681 .73181

91 .79153 .78620 .78094 .77575 .77063 .76558 .76059 .75566 .75080 .74600

92 .80323 .79814 .79312 .78816 .78326 .77843 .77365 .76894 .76428 .75967

93 .81440 .80956 .80477 .80004 .79536 .79074 .78618 .78166 .77721 .77280

94 .82508 .82047 .81591 .81140 .80694 .80253 .79817 .79387 .78961 .78539

95 .83526 .83088 .82654 .82225 .81800 .81380 .80965 .80554 .80148 .79746

96 .84491 .84074 .83662 .83254 .82850 .82450 .82055 .81663 .81276 .80892

97 .85405 .85009 .84617 .84230 .83846 .83466 .83089 .82717 .82348 .81982

98 .86270 .85895 .85523 .85155 .84791 .84430 .84072 .83718 .83367 .83019

99 .87090 .86735 .86382 .86033 .85687 .85345 .85005 .84668 .84335 .84004

100 .87856 .87519 .87185 .86854 .86526 .86201 .85878 .85559 .85242 .84927

101 .88587 .88268 .87952 .87638 .87327 .87019 .86713 .86409 .86109 .85810

102 .89263 .88961 .88662 .88364 .88069 .87777 .87487 .87199 .86913 .86629

103 .89938 .89653 .89370 .89089 .88810 .88534 .88259 .87987 .87717 .87448

104 .90558 .90289 .90021 .89756 .89492 .89231 .88971 .88713 .88456 .88202

105 .91170 .90916 .90664 .90413 .90164 .89917 .89672 .89428 .89186 .88945

106 .91940 .91706 .91474 .91242 .91013 .90784 .90558 .90332 .90108 .89885

107 .92816 .92605 .92395 .92186 .91978 .91772 .91567 .91362 .91159 .90957

108 .94247 .94075 .93904 .93734 .93565 .93396 .93229 .93062 .92895 .92730

109 .97081 .96992 .96904 .96816 .96729 .96642 .96555 .96468 .96382 .96296

__________________________________________________________________________

Interest Rate

_____________________________________________________________________

AGE 8.2% 8.4% 8.6% 8.8% 9.0% 9.2% 9.4% 9.6% 9.8% 10.0%

__________________________________________________________________________

0 .01498 .01444 .01395 .01351 .01310 .01273 .01240 .01209 .01181 .01155

1 .00904 .00847 .00796 .00749 .00707 .00668 .00633 .00601 .00572 .00545

2 .00926 .00866 .00812 .00763 .00718 .00677 .00640 .00606 .00575 .00547

3 .00968 .00905 .00848 .00796 .00748 .00705 .00666 .00630 .00597 .00567

4 .01021 .00955 .00894 .00839 .00789 .00744 .00702 .00664 .00629 .00597

5 .01083 .01013 .00949 .00891 .00839 .00790 .00746 .00706 .00669 .00635

6 .01153 .01080 .01012 .00951 .00895 .00844 .00798 .00755 .00715 .00679

7 .01229 .01151 .01081 .01016 .00957 .00903 .00854 .00808 .00767 .00728

8 .01314 .01232 .01157 .01089 .01026 .00969 .00917 .00869 .00825 .00784

9 .01407 .01321 .01242 .01170 .01104 .01044 .00989 .00938 .00891 .00848

10 .01509 .01418 .01335 .01259 .01190 .01126 .01068 .01014 .00965 .00919

11 .01620 .01525 .01437 .01358 .01285 .01218 .01156 .01099 .01047 .00998

12 .01740 .01640 .01549 .01465 .01388 .01317 .01252 .01192 .01137 .01086

13 .01867 .01762 .01665 .01577 .01496 .01422 .01353 .01290 .01231 .01177

14 .01995 .01885 .01784 .01691 .01606 .01527 .01455 .01389 .01327 .01270

15 .02123 .02007 .01901 .01803 .01714 .01632 .01556 .01485 .01420 .01360

16 .02247 .02126 .02015 .01913 .01818 .01732 .01652 .01578 .01509 .01446

17 .02371 .02244 .02127 .02020 .01921 .01830 .01746 .01668 .01596 .01529

18 .02494 .02361 .02239 .02126 .02022 .01926 .01838 .01756 .01680 .01610

19 .02620 .02480 .02352 .02234 .02125 .02024 .01931 .01844 .01764 .01690

20 .02751 .02605 .02471 .02346 .02232 .02126 .02028 .01937 .01853 .01775

21 .02888 .02735 .02593 .02463 .02343 .02231 .02128 .02032 .01944 .01861

22 .03030 .02870 .02722 .02585 .02458 .02341 .02233 .02132 .02038 .01951

23 .03181 .03013 .02858 .02714 .02581 .02458 .02344 .02237 .02139 .02047

24 .03345 .03169 .03006 .02855 .02715 .02586 .02465 .02353 .02249 .02152

25 .03524 .03340 .03169 .03010 .02863 .02727 .02600 .02482 .02373 .02270

26 .03720 .03527 .03348 .03181 .03027 .02884 .02750 .02626 .02510 .02402

27 .03934 .03732 .03544 .03370 .03208 .03057 .02916 .02786 .02664 .02549

28 .04167 .03955 .03759 .03576 .03406 .03247 .03099 .02962 .02833 .02713

29 .04417 .04196 .03990 .03798 .03619 .03453 .03298 .03153 .03017 .02890

30 .04684 .04452 .04237 .04036 .03848 .03674 .03510 .03358 .03215 .03081

31 .04969 .04727 .04501 .04291 .04094 .03911 .03739 .03579 .03428 .03287

32 .05272 .05019 .04783 .04563 .04357 .04165 .03984 .03816 .03657 .03509

33 .05595 .05331 .05085 .04854 .04639 .04437 .04248 .04070 .03904 .03748

34 .05936 .05661 .05403 .05162 .04936 .04725 .04527 .04341 .04166 .04001

35 .06297 .06010 .05741 .05489 .05253 .05032 .04824 .04629 .04445 .04272

36 .06679 .06380 .06100 .05837 .05590 .05358 .05140 .04935 .04742 .04561

37 .07083 .06771 .06479 .06204 .05947 .05704 .05476 .05261 .05059 .04868

38 .07511 .07186 .06881 .06595 .06326 .06072 .05834 .05609 .05397 .05196

39 .07961 .07623 .07306 .07007 .06726 .06462 .06212 .05977 .05754 .05544

40 .08434 .08083 .07753 .07442 .07149 .06873 .06612 .06366 .06133 .05913

41 .08932 .08568 .08225 .07901 .07596 .07308 .07035 .06778 .06534 .06304

42 .09455 .09077 .08720 .08384 .08066 .07766 .07481 .07213 .06958 .06717

43 .10007 .09615 .09245 .08895 .08564 .08251 .07955 .07674 .07408 .07156

44 .10586 .10180 .09796 .09433 .09089 .08763 .08454 .08162 .07884 .07621

45 .11195 .10774 .10376 .09999 .09642 .09303 .08982 .08677 .08387 .08112

46 .11835 .11400 .10987 .10596 .10225 .09873 .09539 .09222 .08920 .08633

47 .12505 .12055 .11629 .11224 .10839 .10474 .10126 .09796 .09482 .09182

48 .13209 .12745 .12303 .11884 .11485 .11106 .10746 .10402 .10075 .09764

49 .13948 .13469 .13013 .12579 .12167 .11774 .11400 .11043 .10703 .10379

50 .14727 .14233 .13762 .13314 .12887 .12481 .12093 .11723 .11370 .11033

51 .15546 .15037 .14551 .14089 .13648 .13228 .12826 .12443 .12077 .11726

52 .16407 .15884 .15384 .14907 .14452 .14018 .13603 .13206 .12826 .12463

53 .17312 .16774 .16260 .15769 .15300 .14852 .14423 .14012 .13620 .13243

54 .18259 .17707 .17179 .16674 .16191 .15729 .15286 .14862 .14456 .14067

55 .19247 .18680 .18139 .17620 .17123 .16648 .16192 .15755 .15335 .14933

56 .20270 .19690 .19135 .18602 .18092 .17603 .17134 .16684 .16251 .15836

57 .21329 .20736 .20167 .19622 .19099 .18596 .18114 .17650 .17205 .16777

58 .22422 .21816 .21235 .20677 .20140 .19625 .19130 .18653 .18195 .17754

59 .23553 .22935 .22341 .21770 .21221 .20693 .20185 .19696 .19225 .18772

60 .24725 .24095 .23489 .22906 .22345 .21805 .21285 .20783 .20300 .19834

61 .25937 .25296 .24679 .24084 .23511 .22959 .22427 .21914 .21419 .20941

62 .27185 .26534 .25906 .25300 .24716 .24153 .23609 .23084 .22577 .22088

63 .28469 .27808 .27169 .26553 .25959 .25384 .24830 .24294 .23776 .23275

64 .29789 .29119 .28471 .27845 .27240 .26656 .26091 .25544 .25016 .24504

65 .31148 .30468 .29812 .29177 .28563 .27969 .27394 .26837 .26299 .25777

66 .32564 .31877 .31213 .30570 .29948 .29345 .28761 .28195 .27647 .27115

67 .34034 .33341 .32671 .32021 .31391 .30780 .30188 .29614 .29057 .28517

68 .35552 .34855 .34179 .33523 .32887 .32270 .31671 .31089 .30524 .29976

69 .37115 .36414 .35734 .35073 .34432 .33809 .33204 .32616 .32045 .31489

70 .38719 .38016 .37332 .36668 .36023 .35396 .34786 .34193 .33616 .33054

71 .40366 .39662 .38977 .38311 .37663 .37032 .36419 .35821 .35240 .34674

72 .42053 .41350 .40665 .39998 .39349 .38716 .38100 .37500 .36916 .36346

73 .43774 .43073 .42389 .41723 .41074 .40441 .39824 .39222 .38636 .38063

74 .45519 .44821 .44140 .43476 .42829 .42197 .41580 .40979 .40391 .39818

75 .47280 .46587 .45910 .45250 .44605 .43975 .43360 .42759 .42173 .41599

76 .49051 .48364 .47693 .47037 .46396 .45770 .45158 .44560 .43975 .43403

77 .50830 .50150 .49486 .48836 .48201 .47580 .46972 .46377 .45795 .45225

78 .52613 .51942 .51286 .50644 .50015 .49400 .48797 .48208 .47630 .47064

79 .54396 .53736 .53089 .52456 .51835 .51227 .50632 .50048 .49476 .48915

80 .56174 .55525 .54888 .54265 .53653 .53054 .52466 .51890 .51325 .50770

81 .57941 .57305 .56681 .56068 .55467 .54878 .54299 .53731 .53174 .52627

82 .59696 .59073 .58461 .57861 .57272 .56693 .56125 .55566 .55018 .54480

83 .61430 .60822 .60224 .59637 .59061 .58494 .57937 .57389 .56851 .56322

84 .63142 .62549 .61966 .61393 .60830 .60276 .59731 .59196 .58669 .58150

85 .64825 .64249 .63682 .63124 .62575 .62035 .61503 .60980 .60465 .59958

86 .66477 .65918 .65367 .64825 .64291 .63765 .63248 .62738 .62236 .61741

87 .68092 .67550 .67016 .66490 .65972 .65462 .64959 .64463 .63975 .63493

88 .69669 .69145 .68628 .68119 .67618 .67123 .66635 .66154 .65680 .65212

89 .71201 .70696 .70198 .69706 .69221 .68742 .68270 .67805 .67345 .66892

90 .72688 .72201 .71721 .71246 .70779 .70317 .69861 .69411 .68966 .68528

91 .74126 .73658 .73196 .72739 .72289 .71844 .71404 .70970 .70541 .70117

92 .75513 .75063 .74620 .74181 .73748 .73320 .72897 .72479 .72066 .71657

93 .76844 .76414 .75988 .75568 .75152 .74741 .74334 .73932 .73535 .73142

94 .78123 .77711 .77303 .76901 .76502 .76108 .75718 .75332 .74951 .74573

95 .79348 .78954 .78565 .78179 .77798 .77421 .77047 .76677 .76312 .75950

96 .80513 .80137 .79765 .79397 .79032 .78671 .78314 .77960 .77610 .77263

97 .81621 .81262 .80908 .80556 .80208 .79864 .79522 .79184 .78849 .78517

98 .82674 .82333 .81995 .81660 .81328 .80999 .80673 .80351 .80031 .79713

99 .83677 .83352 .83030 .82711 .82395 .82082 .81771 .81463 .81158 .80855

100 .84616 .84307 .84001 .83697 .83396 .83097 .82801 .82507 .82216 .81927

101 .85514 .85221 .84930 .84641 .84355 .84070 .83788 .83509 .83231 .82956

102 .86348 .86069 .85792 .85517 .85245 .84974 .84706 .84439 .84175 .83912

103 .87182 .86918 .86655 .86395 .86136 .85880 .85625 .85372 .85121 .84872

104 .87950 .87699 .87450 .87203 .86957 .86713 .86471 .86231 .85992 .85755

105 .88706 .88468 .88232 .87998 .87765 .87534 .87304 .87076 .86849 .86624

106 .89664 .89444 .89225 .89008 .88792 .88577 .88364 .88152 .87941 .87731

107 .90756 .90557 .90358 .90160 .89964 .89768 .89574 .89380 .89188 .88997

108 .92565 .92401 .92238 .92075 .91914 .91753 .91592 .91433 .91274 .91116

109 .96211 .96125 .96041 .95956 .95872 .95788 .95704 .95620 .95537 .95455

__________________________________________________________________________

Interest Rate

____________________________________________________________________

AGE 10.2% 10.4% 10.6% 10.8% 11.0% 11.2% 11.4% 11.6% 11.8% 12.0%

__________________________________________________________________________

0 .01132 .01110 .01089 .01071 .01053 .01037 .01022 .01008 .00995 .00983

1 .00520 .00497 .00476 .00457 .00439 .00423 .00407 .00393 .00379 .00367

2 .00521 .00496 .00474 .00454 .00435 .00417 .00401 .00385 .00371 .00358

3 .00539 .00513 .00490 .00468 .00447 .00429 .00411 .00395 .00380 .00366

4 .00567 .00540 .00515 .00492 .00470 .00450 .00432 .00414 .00398 .00383

5 .00603 .00574 .00547 .00523 .00500 .00478 .00459 .00440 .00423 .00407

6 .00646 .00615 .00587 .00560 .00536 .00513 .00492 .00472 .00453 .00436

7 .00693 .00660 .00630 .00602 .00576 .00551 .00529 .00508 .00488 .00469

8 .00747 .00712 .00680 .00650 .00622 .00596 .00572 .00549 .00528 .00509

9 .00808 .00771 .00737 .00705 .00675 .00648 .00622 .00598 .00576 .00555

10 .00877 .00838 .00801 .00767 .00736 .00707 .00679 .00654 .00630 .00608

11 .00954 .00912 .00873 .00838 .00804 .00773 .00744 .00717 .00692 .00668

12 .01038 .00994 .00953 .00915 .00880 .00847 .00816 .00788 .00761 .00735

13 .01127 .01081 .01038 .00998 .00960 .00925 .00893 .00862 .00833 .00806

14 .01217 .01168 .01122 .01080 .01040 .01003 .00969 .00937 .00906 .00878

15 .01305 .01253 .01205 .01160 .01118 .01079 .01042 .01008 .00976 .00946

16 .01387 .01333 .01282 .01234 .01190 .01149 .01110 .01074 .01040 .01009

17 .01467 .01409 .01356 .01306 .01259 .01216 .01175 .01137 .01101 .01067

18 .01544 .01484 .01427 .01374 .01325 .01279 .01236 .01195 .01157 .01122

19 .01621 .01557 .01497 .01442 .01390 .01341 .01295 .01253 .01213 .01175

20 .01702 .01634 .01571 .01512 .01457 .01406 .01357 .01312 .01270 .01230

21 .01784 .01713 .01646 .01584 .01526 .01471 .01420 .01372 .01327 .01285

22 .01870 .01794 .01724 .01658 .01596 .01539 .01485 .01434 .01386 .01342

23 .01961 .01881 .01807 .01737 .01672 .01611 .01554 .01500 .01449 .01402

24 .02062 .01977 .01899 .01825 .01756 .01691 .01630 .01573 .01520 .01469

25 .02175 .02085 .02002 .01924 .01851 .01782 .01718 .01657 .01600 .01547

26 .02301 .02207 .02119 .02036 .01958 .01886 .01817 .01753 .01692 .01635

27 .02443 .02343 .02250 .02162 .02080 .02003 .01930 .01862 .01798 .01737

28 .02600 .02495 .02396 .02303 .02216 .02134 .02057 .01985 .01916 .01852

29 .02771 .02660 .02555 .02457 .02365 .02278 .02197 .02120 .02047 .01979

30 .02956 .02838 .02728 .02624 .02526 .02434 .02348 .02266 .02189 .02116

31 .03155 .03031 .02914 .02804 .02701 .02604 .02512 .02425 .02344 .02266

32 .03370 .03239 .03115 .02999 .02890 .02787 .02690 .02598 .02511 .02429

33 .03601 .03463 .03333 .03210 .03095 .02985 .02883 .02785 .02693 .02606

34 .03847 .03701 .03564 .03434 .03312 .03197 .03088 .02985 .02887 .02795

35 .04109 .03956 .03811 .03675 .03546 .03424 .03308 .03199 .03096 .02998

36 .04390 .04228 .04076 .03932 .03795 .03667 .03545 .03429 .03320 .03216

37 .04688 .04518 .04358 .04206 .04062 .03926 .03798 .03676 .03560 .03450

38 .05007 .04829 .04660 .04500 .04349 .04205 .04069 .03940 .03818 .03701

39 .05346 .05158 .04981 .04812 .04653 .04502 .04358 .04222 .04092 .03969

40 .05705 .05508 .05321 .05144 .04976 .04817 .04666 .04522 .04385 .04255

41 .06086 .05879 .05683 .05497 .05320 .05152 .04993 .04841 .04697 .04559

42 .06488 .06271 .06066 .05870 .05684 .05508 .05340 .05180 .05028 .04882

43 .06917 .06690 .06474 .06269 .06074 .05888 .05711 .05543 .05382 .05229

44 .07370 .07132 .06906 .06691 .06486 .06291 .06105 .05928 .05759 .05598

45 .07850 .07602 .07365 .07139 .06924 .06719 .06524 .06338 .06160 .05990

46 .08360 .08100 .07852 .07616 .07390 .07176 .06970 .06775 .06587 .06409

47 .08897 .08626 .08367 .08120 .07884 .07659 .07443 .07238 .07041 .06853

48 .09466 .09183 .08912 .08654 .08407 .08172 .07946 .07730 .07524 .07326

49 .10069 .09774 .09492 .09222 .08964 .08717 .08481 .08255 .08038 .07831

50 .10711 .10403 .10109 .09827 .09558 .09300 .09053 .08816 .08589 .08371

51 .11392 .11072 .10765 .10472 .10191 .09921 .09663 .09415 .09178 .08950

52 .12116 .11783 .11464 .11159 .10866 .10585 .10315 .10057 .09808 .09569

53 .12883 .12538 .12206 .11889 .11584 .11291 .11010 .10740 .10481 .10231

54 .13694 .13336 .12992 .12662 .12345 .12041 .11748 .11467 .11196 .10936

55 .14547 .14176 .13820 .13478 .13149 .12832 .12528 .12235 .11953 .11682

56 .15437 .15054 .14685 .14330 .13989 .13661 .13345 .13040 .12747 .12464

57 .16365 .15969 .15588 .15221 .14868 .14527 .14199 .13883 .13578 .13284

58 .17330 .16921 .16528 .16149 .15783 .15431 .15091 .14763 .14447 .14141

59 .18335 .17914 .17508 .17117 .16739 .16375 .16023 .15684 .15356 .15039

60 .19385 .18952 .18534 .18131 .17741 .17365 .17001 .16650 .16311 .15982

61 .20480 .20035 .19605 .19189 .18788 .18400 .18025 .17662 .17311 .16971

62 .21615 .21158 .20717 .20290 .19877 .19477 .19090 .18716 .18354 .18003

63 .22791 .22323 .21870 .21431 .21007 .20596 .20198 .19812 .19439 .19077

64 .24009 .23530 .23066 .22616 .22181 .21758 .21349 .20953 .20568 .20195

65 .25271 .24781 .24306 .23846 .23400 .22967 .22547 .22139 .21744 .21360

66 .26600 .26100 .25615 .25145 .24688 .24245 .23814 .23396 .22990 .22596

67 .27992 .27483 .26989 .26509 .26043 .25590 .25150 .24722 .24306 .23901

68 .29443 .28926 .28423 .27934 .27459 .26997 .26548 .26110 .25685 .25271

69 .30950 .30424 .29914 .29417 .28934 .28463 .28005 .27559 .27125 .26703

70 .32508 .31976 .31459 .30955 .30464 .29986 .29520 .29067 .28625 .28194

71 .34122 .33585 .33062 .32552 .32054 .31570 .31097 .30637 .30187 .29749

72 .35790 .35249 .34721 .34205 .33703 .33213 .32734 .32268 .31812 .31367

73 .37505 .36960 .36428 .35909 .35403 .34908 .34425 .33953 .33492 .33042

74 .39258 .38711 .38177 .37655 .37145 .36647 .36160 .35684 .35219 .34764

75 .41039 .40491 .39956 .39432 .38921 .38420 .37931 .37452 .36983 .36525

76 .42843 .42296 .41760 .41236 .40724 .40222 .39731 .39250 .38779 .38318

77 .44668 .44122 .43588 .43065 .42552 .42050 .41559 .41077 .40605 .40143

78 .46510 .45967 .45435 .44914 .44403 .43902 .43411 .42930 .42458 .41995

79 .48365 .47826 .47298 .46780 .46271 .45773 .45284 .44804 .44333 .43871

80 .50226 .49693 .49169 .48655 .48150 .47655 .47169 .46692 .46224 .45763

81 .52090 .51562 .51044 .50536 .50036 .49546 .49064 .48590 .48125 .47668

82 .53951 .53431 .52920 .52418 .51924 .51439 .50963 .50494 .50033 .49580

83 .55802 .55291 .54788 .54294 .53808 .53329 .52859 .52396 .51941 .51493

84 .57640 .57139 .56645 .56159 .55681 .55210 .54747 .54291 .53843 .53401

85 .59459 .58968 .58484 .58008 .57539 .57077 .56623 .56175 .55733 .55298

86 .61254 .60774 .60302 .59836 .59377 .58925 .58479 .58040 .57607 .57180

87 .63019 .62551 .62090 .61635 .61187 .60745 .60309 .59880 .59456 .59038

88 .64751 .64296 .63847 .63405 .62968 .62537 .62112 .61693 .61279 .60871

89 .66444 .66003 .65567 .65137 .64712 .64293 .63880 .63471 .63068 .62670

90 .68094 .67667 .67244 .66827 .66415 .66009 .65607 .65210 .64818 .64431

91 .69699 .69285 .68877 .68473 .68074 .67680 .67291 .66906 .66526 .66150

92 .71254 .70855 .70460 .70071 .69685 .69304 .68928 .68555 .68187 .67823

93 .72753 .72369 .71989 .71613 .71242 .70874 .70510 .70150 .69794 .69442

94 .74200 .73830 .73464 .73103 .72745 .72390 .72040 .71693 .71350 .71010

95 .75591 .75236 .74885 .74538 .74194 .73853 .73516 .73182 .72851 .72524

96 .76920 .76580 .76243 .75909 .75579 .75252 .74928 .74607 .74289 .73974

97 .78188 .77863 .77540 .77220 .76904 .76590 .76279 .75971 .75665 .75363

98 .79399 .79088 .78779 .78473 .78170 .77869 .77571 .77276 .76983 .76693

99 .80555 .80257 .79962 .79670 .79380 .79092 .78807 .78525 .78244 .77966

100 .81641 .81357 .81075 .80796 .80518 .80243 .79971 .79700 .79432 .79165

101 .82683 .82412 .82144 .81877 .81612 .81350 .81089 .80831 .80574 .80320

102 .83652 .83394 .83137 .82882 .82630 .82379 .82130 .81883 .81637 .81394

103 .84624 .84379 .84135 .83892 .83652 .83413 .83176 .82941 .82707 .82475

104 .85519 .85285 .85053 .84822 .84593 .84365 .84139 .83915 .83692 .83470

105 .86400 .86178 .85957 .85737 .85519 .85302 .85087 .84873 .84660 .84449

106 .87523 .87316 .87110 .86905 .86702 .86500 .86299 .86099 .85900 .85703

107 .88806 .88617 .88429 .88242 .88055 .87870 .87686 .87502 .87320 .87139

108 .90958 .90802 .90646 .90490 .90336 .90182 .90028 .89876 .89724 .89573

109 .95372 .95290 .95208 .95126 .95045 .94964 .94883 .94803 .94723 .94643

__________________________________________________________________________

Interest Rate

_____________________________________________________________________

AGE 12.2% 12.4% 12.6% 12.8% 13.0% 13.2% 13.4% 13.6% 13.8% 14.0%

__________________________________________________________________________

0 .00972 .00961 .00951 .00941 .00932 .00924 .00916 .00908 .00901 .00894

1 .00355 .00345 .00334 .00325 .00316 .00307 .00299 .00292 .00285 .00278

2 .00346 .00334 .00323 .00313 .00303 .00294 .00286 .00278 .00270 .00263

3 .00353 .00340 .00329 .00318 .00307 .00298 .00289 .00280 .00272 .00264

4 .00369 .00356 .00343 .00332 .00321 .00310 .00300 .00291 .00283 .00274

5 .00392 .00377 .00364 .00352 .00340 .00329 .00318 .00308 .00299 .00290

6 .00420 .00405 .00391 .00377 .00365 .00353 .00342 .00331 .00321 .00311

7 .00452 .00436 .00421 .00406 .00393 .00380 .00368 .00357 .00346 .00336

8 .00490 .00473 .00457 .00441 .00427 .00413 .00400 .00388 .00376 .00365

9 .00535 .00517 .00499 .00483 .00467 .00453 .00439 .00426 .00413 .00402

10 .00587 .00567 .00548 .00531 .00514 .00499 .00484 .00470 .00456 .00444

11 .00645 .00624 .00605 .00586 .00568 .00551 .00536 .00521 .00506 .00493

12 .00711 .00689 .00668 .00648 .00629 .00611 .00595 .00579 .00563 .00549

13 .00781 .00757 .00735 .00714 .00694 .00675 .00657 .00640 .00624 .00609

14 .00851 .00826 .00802 .00780 .00759 .00739 .00720 .00702 .00684 .00668

15 .00918 .00891 .00866 .00842 .00820 .00799 .00779 .00759 .00741 .00724

16 .00979 .00950 .00924 .00899 .00875 .00853 .00832 .00811 .00792 .00774

17 .01035 .01006 .00978 .00951 .00926 .00902 .00880 .00859 .00838 .00819

18 .01088 .01057 .01027 .00999 .00973 .00948 .00924 .00901 .00880 .00860

19 .01139 .01106 .01075 .01045 .01017 .00990 .00965 .00942 .00919 .00898

20 .01192 .01157 .01124 .01092 .01063 .01035 .01008 .00983 .00959 .00936

21 .01245 .01208 .01173 .01139 .01108 .01078 .01050 .01023 .00998 .00974

22 .01300 .01260 .01222 .01187 .01154 .01122 .01092 .01064 .01037 .01011

23 .01357 .01315 .01275 .01238 .01202 .01168 .01137 .01106 .01078 .01051

24 .01422 .01377 .01334 .01294 .01257 .01221 .01187 .01155 .01124 .01095

25 .01496 .01448 .01403 .01361 .01320 .01282 .01246 .01212 .01180 .01149

26 .01582 .01531 .01483 .01438 .01395 .01354 .01316 .01279 .01244 .01211

27 .01680 .01626 .01575 .01527 .01481 .01437 .01396 .01357 .01320 .01285

28 .01791 .01734 .01679 .01628 .01579 .01533 .01489 .01447 .01408 .01370

29 .01914 .01853 .01795 .01740 .01688 .01639 .01592 .01548 .01505 .01465

30 .02048 .01982 .01921 .01862 .01807 .01754 .01704 .01657 .01612 .01569

31 .02193 .02124 .02058 .01996 .01937 .01881 .01828 .01777 .01729 .01683

32 .02351 .02278 .02208 .02142 .02079 .02019 .01962 .01908 .01857 .01808

33 .02523 .02445 .02371 .02300 .02234 .02170 .02109 .02052 .01997 .01944

34 .02707 .02624 .02545 .02470 .02399 .02331 .02267 .02205 .02146 .02091

35 .02905 .02817 .02733 .02653 .02577 .02505 .02436 .02371 .02308 .02249

36 .03117 .03024 .02935 .02850 .02769 .02693 .02619 .02550 .02483 .02419

37 .03345 .03246 .03151 .03061 .02976 .02894 .02816 .02742 .02671 .02603

38 .03590 .03485 .03385 .03289 .03198 .03112 .03029 .02950 .02874 .02802

39 .03852 .03740 .03634 .03533 .03436 .03344 .03256 .03172 .03092 .03015

40 .04131 .04013 .03900 .03793 .03690 .03593 .03499 .03410 .03324 .03242

41 .04428 .04303 .04184 .04070 .03962 .03858 .03759 .03664 .03573 .03486

42 .04744 .04612 .04486 .04366 .04250 .04140 .04035 .03934 .03838 .03745

43 .05083 .04943 .04810 .04683 .04561 .04444 .04333 .04226 .04123 .04025

44 .05443 .05296 .05155 .05021 .04892 .04768 .04650 .04537 .04428 .04324

45 .05827 .05672 .05523 .05381 .05245 .05114 .04989 .04869 .04754 .04643

46 .06237 .06074 .05917 .05767 .05623 .05485 .05352 .05225 .05103 .04986

47 .06673 .06500 .06335 .06177 .06025 .05879 .05739 .05605 .05475 .05351

48 .07137 .06955 .06781 .06614 .06454 .06300 .06152 .06010 .05874 .05742

49 .07632 .07441 .07258 .07082 .06913 .06750 .06595 .06444 .06300 .06161

50 .08162 .07962 .07769 .07584 .07407 .07236 .07071 .06913 .06760 .06614

51 .08731 .08520 .08318 .08124 .07937 .07757 .07583 .07416 .07256 .07101

52 .09340 .09119 .08907 .08703 .08507 .08317 .08135 .07959 .07790 .07627

53 .09991 .09760 .09538 .09324 .09118 .08919 .08728 .08543 .08365 .08193

54 .10685 .10443 .10211 .09987 .09771 .09562 .09361 .09167 .08980 .08799

55 .11420 .11168 .10925 .10690 .10464 .10246 .10035 .09832 .09635 .09445

56 .12191 .11928 .11675 .11430 .11193 .10965 .10745 .10531 .10325 .10126

57 .13001 .12727 .12462 .12207 .11960 .11721 .11491 .11268 .11052 .10843

58 .13846 .13561 .13286 .13020 .12762 .12513 .12273 .12040 .11814 .11595

59 .14732 .14436 .14150 .13873 .13605 .13346 .13095 .12851 .12616 .12388

60 .15665 .15358 .15060 .14772 .14494 .14224 .13962 .13709 .13463 .13225

61 .16642 .16324 .16016 .15717 .15428 .15147 .14875 .14611 .14355 .14107

62 .17663 .17333 .17014 .16704 .16404 .16113 .15830 .15556 .15290 .15031

63 .18726 .18385 .18055 .17734 .17423 .17121 .16828 .16544 .16267 .15999

64 .19833 .19481 .19140 .18809 .18487 .18175 .17871 .17576 .17289 .17010

65 .20987 .20624 .20273 .19931 .19598 .19275 .18961 .18656 .18358 .18069

66 .22213 .21840 .21478 .21125 .20783 .20449 .20125 .19809 .19501 .19202

67 .23508 .23125 .22753 .22390 .22037 .21694 .21360 .21034 .20716 .20407

68 .24868 .24476 .24094 .23722 .23359 .23006 .22662 .22327 .22000 .21681

69 .26291 .25889 .25498 .25117 .24745 .24383 .24030 .23685 .23349 .23020

70 .27773 .27364 .26964 .26574 .26194 .25823 .25461 .25107 .24762 .24425

71 .29321 .28904 .28496 .28099 .27710 .27331 .26961 .26599 .26246 .25900

72 .30933 .30508 .30094 .29689 .29294 .28907 .28530 .28160 .27799 .27446

73 .32602 .32171 .31751 .31340 .30938 .30545 .30160 .29784 .29416 .29056

74 .34319 .33884 .33458 .33042 .32634 .32236 .31845 .31463 .31089 .30723

75 .36076 .35637 .35207 .34786 .34374 .33970 .33575 .33188 .32808 .32437

76 .37867 .37425 .36991 .36567 .36151 .35744 .35344 .34953 .34569 .34192

77 .39690 .39245 .38810 .38383 .37964 .37554 .37151 .36756 .36369 .35989

78 .41541 .41096 .40659 .40231 .39811 .39398 .38993 .38596 .38206 .37823

79 .43418 .42973 .42536 .42107 .41686 .41272 .40866 .40467 .40075 .39691

80 .45311 .44868 .44432 .44003 .43582 .43169 .42763 .42363 .41971 .41585

81 .47219 .46777 .46343 .45916 .45497 .45084 .44679 .44280 .43888 .43502

82 .49135 .48696 .48265 .47841 .47424 .47014 .46610 .46213 .45822 .45437

83 .51052 .50618 .50191 .49771 .49357 .48950 .48549 .48154 .47766 .47383

84 .52966 .52537 .52115 .51700 .51291 .50887 .50490 .50099 .49714 .49334

85 .54870 .54448 .54032 .53622 .53218 .52820 .52428 .52041 .51660 .51284

86 .56759 .56344 .55935 .55532 .55135 .54742 .54356 .53974 .53598 .53227

87 .58626 .58219 .57818 .57422 .57031 .56646 .56266 .55891 .55521 .55155

88 .60468 .60070 .59677 .59290 .58907 .58529 .58157 .57788 .57425 .57066

89 .62277 .61888 .61505 .61126 .60753 .60383 .60018 .59658 .59302 .58950

90 .64048 .63670 .63296 .62927 .62563 .62202 .61846 .61494 .61146 .60803

91 .65778 .65411 .65048 .64689 .64334 .63983 .63636 .63293 .62954 .62619

92 .67462 .67106 .66754 .66406 .66061 .65720 .65383 .65050 .64720 .64393

93 .69094 .68749 .68408 .68071 .67737 .67406 .67079 .66756 .66435 .66118

94 .70673 .70340 .70011 .69685 .69362 .69042 .68725 .68412 .68102 .67794

95 .72199 .71878 .71560 .71246 .70934 .70625 .70319 .70016 .69716 .69419

96 .73662 .73353 .73047 .72743 .72443 .72145 .71850 .71557 .71268 .70981

97 .75063 .74766 .74471 .74180 .73890 .73604 .73319 .73038 .72758 .72482

98 .76405 .76120 .75837 .75557 .75279 .75003 .74730 .74459 .74190 .73923

99 .77690 .77417 .77146 .76877 .76610 .76345 .76083 .75822 .75564 .75308

100 .78901 .78639 .78379 .78121 .77866 .77612 .77360 .77110 .76862 .76616

101 .80067 .79816 .79568 .79321 .79076 .78832 .78591 .78351 .78114 .77877

102 .81152 .80912 .80674 .80438 .80203 .79970 .79738 .79508 .79280 .79054

103 .82245 .82016 .81789 .81563 .81339 .81116 .80895 .80676 .80458 .80241

104 .83250 .83031 .82814 .82599 .82384 .82171 .81960 .81750 .81541 .81334

105 .84239 .84030 .83823 .83617 .83412 .83209 .83006 .82806 .82606 .82407

106 .85507 .85311 .85117 .84924 .84733 .84542 .84352 .84164 .83976 .83790

107 .86958 .86779 .86600 .86422 .86246 .86070 .85895 .85721 .85548 .85376

108 .89422 .89272 .89123 .88974 .88826 .88679 .88533 .88386 .88241 .88096

109 .94563 .94484 .94405 .94326 .94248 .94170 .94092 .94014 .93937 .93860

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

[T.D. 8540, 59 FR 30100-30179, June 10, 1994, as amended by T.D. 8819, 64 FR 23187-23229, Apr. 30, 1999; corrected at 64 FR 33194-33196, June 22, 1999; amended by T.D. 8886, 64 FR 36907-36944, June 12, 2000; T.D. 9448, 74 FR 21438-21518, May 7, 2009; T.D. 9540, 76 FR 49570-49643, Aug. 10, 2011; T.D. 9974, 88 FR 37424-37466, June 7, 2023.]

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