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

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

(b) Valuation of annuities interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is after December 31, 1951, and before January 1, 1971. Except as otherwise provided in section 20.2031-7(b), if the valuation date for the decedent's gross estate is after December 31, 1951, and before January 1, 1971, the present value of annuities, life estates, terms of years, remainders, and reversions is their present value determined under this section. If the valuation of the interest involved is dependent upon the continuation or termination of one or more lives, or upon a term certain concurrent with one or more lives, the factor for the present value is computed on the basis of interest at the rate of 3 1/2 percent a year, compounded annually, and life contingencies as to each life involved are taken from U.S. Life Table 38. This table and related factors are set forth in former section 20.2031-7 (as contained in the 26 CFR Part 20 edition revised as of April 1, 1984). Special factors involving one and two lives may be found in or computed with the use of tables contained in the publication entitled "Actuarial Values for Estate and Gift Tax," Internal Revenue Service Publication Number 11 (Rev. 5-59). This publication is no longer available for purchase from the Superintendent of Documents. However, it may be obtained by requesting a copy from: CC:DOM:CORP:T:R (IRS Publication 11), room 5228, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. The present value of an interest measured by a term of years is computed on the basis of interest at the rate of 3 1/2 percent a year.

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

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

(1) In general.

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

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

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

(2) Annuities.

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

Example (1). The decedent received, under the terms of the decedent's father's will an annuity of $10,000 a year payable annually for the life of the decedent's elder brother. At the time the decedent died, an annual payment had just been made. The brother at the decedent's death was 40 years eight months old. By reference to Table A, the figure in column 2 opposite 41 years, the number nearest to the brother's actual age, is found to be 9.1030. The present value of the annuity at the date of the decedent's death is, therefore, $91,030 ($10,000 x 9.1030).

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

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

1.0244 for semiannual payments,
1.0368 for quarterly payments,
1.0450 for monthly payments,
1.0482 for weekly payments.

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

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

(iii)

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

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

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

1.1000 for annual payments,
1.0744 for semiannual payments,
1.0618 for quarterly payments,
1.0534 for monthly payments,
1.0502 for weekly payments.

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

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

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

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

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

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

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

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

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

(1) Age

(2) Annuity

(3) Life estate

(4) Remainder

0

9.7188

.97188

.02812

1

9.8988

.98988

.01012

2

9.9017

.99017

.00983

3

9.9008

.99008

.00992

4

9.8981

.98981

.01019

5

9.8938

.98938

.01062

6

9.8884

.98884

.01116

7

9.8822

.98822

.01178

8

9.8748

.98748

.01252

9

9.8663

.98663

.01337

10

9.8565

.98565

.01435

11

9.8453

.98453

.01547

12

9.8329

.98329

.01671

13

9.8198

.98198

.01802

14

9.8066

.98066

.01934

15

9.7937

.97937

.02063

16

9.7815

.97815

.02185

17

9.7700

.97700

.02300

18

9.7590

.97590

.02410

19

9.7480

.97480

.02520

20

9.7365

.97365

.02635

21

9.7245

.97245

.02755

22

9.7120

.97120

.02880

23

9.6986

.96986

.03014

24

9.6841

.96841

.03159

25

9.6678

.96678

.03322

26

9.6495

.96495

.03505

27

9.6290

.96290

.03710

28

9.6062

.96062

.03938

29

9.5813

.95813

.04187

30

9.5543

.95543

.04457

31

9.5254

.95254

.04746

32

9.4942

.94942

.05058

33

9.4608

.94608

.05392

34

9.4250

.94250

.05750

35

9.3868

.93868

.06132

36

9.3460

.93460

.06540

37

9.3026

.93026

.06974

38

9.2567

.92567

.07433

39

9.2083

.92083

.07917

40

9.1571

.91571

.08429

41

9.1030

.91030

.08970

42

9.0457

.90457

.09543

43

8.9855

.89855

.10145

44

8.9221

.89221

.10779

45

8.8558

.88558

.11442

46

8.7863

.87863

.12137

47

8.7137

.87137

.12863

48

8.6374

.86374

.13626

49

8.5578

.85578

.14422

50

8.4743

.84743

.15257

51

8.3874

.83874

.16126

52

8.2969

.82969

.17031

53

8.2028

.82028

.17972

54

8.1054

.81054

.18946

55

8.0046

.80046

.19954

56

7.9006

.79006

.20994

57

7.7931

.77931

.22069

58

7.6822

.76822

.23178

59

7.5675

.75675

.24325

60

7.4491

.74491

.25509

61

7.3267

.73267

.26733

62

7.2002

.72002

.27998

63

7.0696

.70696

.29304

64

6.9352

.69352

.30648

65

6.7970

.67970

.32030

66

6.6551

.66551

.33449

67

6.5098

.65098

.34902

68

6.3610

.63610

.36390

69

6.2086

.62086

.37914

70

6.0522

.60522

.39478

71

5.8914

.58914

.41086

72

5.7261

.57261

.42739

73

5.5571

.55571

.44429

74

5.3862

.53862

.46138

75

5.2149

.52149

.47851

76

5.0441

.50441

.49559

77

4.8742

.48742

.51258

78

4.7049

.47049

.52951

79

4.5357

.45357

.54643

80

4.3659

.43659

.56341

81

4.1967

.41967

.58033

82

4.0295

.40295

.59705

83

3.8642

.38642

.61358

84

3.6998

.36998

.63002

85

3.5359

.35359

.64641

86

3.3764

.33764

.66236

87

3.2262

.32262

.67738

88

3.0859

.30859

.69141

89

2.9526

.29526

.70474

90

2.8221

.28221

.71779

91

2.6955

.26955

.73045

92

2.5771

.25771

.74229

93

2.4692

.24692

.75308

94

2.3728

.23728

.76272

95

2.2887

.22887

.77113

96

2.2181

.22181

.77819

97

2.1550

.21550

.78450

98

2.1000

.21000

.79000

99

2.0486

.20486

.79514

100

1.9975

.19975

.80025

101

1.9532

.19532

.80468

102

1.9054

.19054

.80946

103

1.8437

.18437

.81563

104

1.7856

.17856

.82144

105

1.6962

.16962

.83038

106

1.5488

.15488

.84512

107

1.3409

.13409

.86591

108

1.0068

.10068

.89932

109

.4545

.04545

.95455

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

(1) Number of years

(2) Annuity

(3) Term certain

(4) Remainder

1

.9091

.090909

.909091

2

1.7355

.173554

.826446

3

2.4869

.248685

.751315

4

3.1699

.316987

.683013

5

3.7908

.379079

.620921

6

4.3553

.435526

.564474

7

4.8684

.486842

.513158

8

5.3349

.533493

.466507

9

5.7590

.575902

.424098

10

6.1446

.614457

.385543

11

6.4951

.649506

.350494

12

6.8137

.681369

.318631

13

7.1034

.710336

.289664

14

7.3667

.736669

.263331

15

7.6061

.760608

.239392

16

7.8237

.782371

.217629

17

8.0216

.802155

.197845

18

8.2014

.820141

.179859

19

8.3649

.836492

.163508

20

8.5136

.851356

.148644

21

8.6487

.864869

.135131

22

8.7715

.877154

.122846

23

8.8832

.888322

.111678

24

8.9847

.898474

.101526

25

9.0770

.907704

.092296

26

9.1609

.916095

.083905

27

9.2372

.923722

.076278

28

9.3066

.930657

.069343

29

9.3696

.936961

.063039

30

9.4269

.942691

.057309

31

9.4790

.947901

.052099

32

9.5264

.952638

.047362

33

9.5694

.956943

.043057

34

9.6086

.960857

.039143

35

9.6442

.964416

.035584

36

9.6765

.967651

.032349

37

9.7059

.970592

.029408

38

9.7327

.973265

.026735

39

9.7570

.975696

.024304

40

9.7791

.977905

.022095

41

9.7991

.979914

.020086

42

9.8174

.981740

.018260

43

9.8340

.983400

.016600

44

9.8491

.984909

.015091

45

9.8628

.986281

.013719

46

9.8753

.987528

.012472

47

9.8866

.988662

.011338

48

9.8969

.989693

.010307

49

9.9063

.990630

.009370

50

9.9140

.991481

.008519

51

9.9226

.992256

.007744

52

9.9296

.992960

.007040

53

9.9360

.993600

.006400

54

9.9418

.994182

.005818

55

9.9471

.994711

.005289

56

9.9519

.995191

.004809

57

9.9563

.995629

.004371

58

9.9603

.996026

.003974

59

9.9639

.996387

.003613

60

9.9672

.996716

.003284

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

(1) Age X

(2) lx

0

100,000

1

97,998

2

97,876

3

97,792

4

97,724

5

97,668

6

97,619

7

97,573

8

97,531

9

97,494

10

97,460

11

97,430

12

97,401

13

97,367

14

97,322

15

97,261

16

97,181

17

97,083

18

96,970

19

96,846

20

96,716

21

96,580

22

96,438

23

96,292

24

96,145

25

96,000

26

95,859

27

95,721

28

95,586

29

95,448

30

95,307

31

95,158

32

95,003

33

94,840

34

94,666

35

94,482

36

94,285

37

94,073

38

93,843

39

93,593

40

93,322

41

93,028

42

92,712

43

92,368

44

91,995

45

91,587

46

91,144

47

90,662

48

90,142

49

89,579

50

88,972

51

88,315

52

87,605

53

86,838

54

86,007

55

85,110

56

84,142

57

83,103

58

81,988

59

80,798

60

79,529

61

78,181

62

76,751

63

75,236

64

73,631

65

71,933

66

70,139

67

68,246

68

66,254

69

64,166

70

61,984

71

59,715

72

57,360

73

54,913

74

52,363

75

49,705

76

46,946

77

44,101

78

41,192

79

38,245

80

35,285

81

32,323

82

29,375

83

26,469

84

23,638

85

20,908

86

18,282

87

15,769

88

13,407

89

11,240

90

9,297

91

7,577

92

6,070

93

4,773

94

3,682

95

2,786

96

2,068

97

1,511

98

1,087

99

772

100

542

101

375

102

257

103

175

104

117

105

78

106

52

107

34

108

22

109

14

110

0

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

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

(2) Transitional rule.

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

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

(3) Publications and actuarial computations by the Internal Revenue Service. Many standard actuarial factors not included in paragraph (e)(4) of this section or in section 20.2031-7(d)(6) are included in Internal Revenue Service Publication 1457, "Actuarial Values, Alpha Volume," (8-89). Publication 1457 also includes examples that illustrate how to compute many special factors for more unusual situations. Publication 1457 is no longer available for purchase from the Superintendent of Documents, United States Government Printing Office, Washington, DC 20402. However, pertinent factors in this publication may be obtained from: CC:DOM:CORP:R (IRS Publication 1457), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. If a special factor is required in the case of an actual decedent, the Internal Revenue Service may furnish the factor to the executor upon a request for a ruling. The request for a ruling must be accompanied by a recitation of the facts including a statement of the date of birth for each measuring life, the date of the decedent's death, any other applicable dates, and a copy of the will, trust, or other relevant documents. A request for a ruling must comply with the instructions for requesting a ruling published periodically in the Internal Revenue Bulletin (see sections 601.201 and 601.601(d)(2)(ii)(b) of this chapter) and include payment of the required user fee.

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

TABLE S

BASED ON LIFE TABLE 80CNSMT SINGLE LIFE REMAINDER FACTORS APPLICABLE AFTER APRIL 30, 1989 AND BEFORE MAY 1, 1999

Age

Interest rate

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

Interest rate

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

Interest rate

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

Interest rate

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

Interest rate

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

Interest rate

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

Interest rate

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

Interest rate

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

Interest rate

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

Interest rate

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

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

Age x

1(x)

Age x

1(x)

Age x

1(x)

(1)

(2)

(1)

(2)

(1)

(2)

0

100000

37

95492

74

59279

1

98740

38

95317

75

56799

2

98648

39

95129

76

54239

3

98584

40

94926

77

51599

4

98535

41

94706

78

48878

5

98495

42

94465

79

46071

6

98459

43

94201

80

43180

7

98426

44

93913

81

40208

8

98396

45

93599

82

37172

9

98370

46

93256

83

34095

10

98347

47

92882

84

31012

11

98328

48

92472

85

27960

12

98309

49

92021

86

24961

13

98285

50

91526

87

22038

14

98248

51

90986

88

19235

15

98196

52

90402

89

16598

16

98129

53

89771

90

14154

17

98047

54

89087

91

11908

18

97953

55

88348

92

9863

19

97851

56

87551

93

8032

20

97741

57

86695

94

6424

21

97623

58

85776

95

5043

22

97499

59

84789

96

3884

23

97370

60

83726

97

2939

24

97240

61

82581

98

2185

25

97110

62

81348

99

1598

26

96982

63

80024

100

1150

27

96856

64

78609

101

815

28

96730

65

77107

102

570

29

96604

66

75520

103

393

30

96477

67

73846

104

267

31

96350

68

72082

105

179

32

96220

69

70218

106

119

33

96088

70

68248

107

78

34

95951

71

66165

108

51

35

95808

72

63972

109

33

36

95655

73

61673

110

0

 

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

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

(2) Transitional rule.

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

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

(iii) For purposes of paragraphs (f)(2)(i) and (f)(2)(ii) of this section, where the decedent's executor is given the option to use the appropriate actuarial tables under either paragraph (e)(4) or paragraph (f)(4) of this section, the decedent's executor must use the same actuarial table with respect to each individual transaction and with respect to all transfers occurring on the valuation date (for example, gift and income tax charitable deductions with respect to the same transfer must be determined based on the same tables, and all assets includible in the gross estate and/or estate tax deductions claimed must be valued based on the same tables).

(3) Publications and actuarial computations by the Internal Revenue Service. Many standard actuarial factors not included in paragraph (f)(4) of this section or in § 20.2031-7(d)(6) are included in Internal Revenue Service Publication 1457, "Actuarial Values, Book Aleph," (7-99). Publication 1457 also includes examples that illustrate how to compute many special factors for more unusual situations. Publication 1457 is no longer available for purchase from the Superintendent of Documents, United States Government Printing Office. However, pertinent factors in this publication may be obtained from: CC:PA:LPD:PR (IRS Publication 1457), Room 5205, Internal Revenue Service, P.O.Box 7604, Ben Franklin Station, Washington, DC 20044. If a special factor is required in the case of an actual decedent, the Internal Revenue Service may furnish the factor to the executor upon a request for a ruling. The request for a ruling must be accompanied by a recitation of the facts including a statement of the date of birth for each measuring life, the date of the decedent's death, any other applicable dates, and a copy of the will, trust, or other relevant documents. A request for a ruling must comply with the instructions for requesting a ruling published periodically in the Internal Revenue Bulletin (see §§ 601.201 and 601.601(d)(2)(ii)(b)) and include payment of the required user fee.

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

Table S. -- Based on Life Table 90CM Single Life Remainder Factors

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

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]

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]

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]

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]

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

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

Age x
(1)

l(x)
(2)

Age x
(1)

l(x)
(2)

Age x
(1)

l(x)
(2)

0

100000

37

95969

74

62852

1

99064

38

95780

75

60449

2

98992

39

95581

76

57955

3

98944

40

95373

77

55373

4

98907

41

95156

78

52704

5

98877

42

94928

79

49943

6

98850

43

94687

80

47084

7

98826

44

94431

81

44129

8

98803

45

94154

82

41091

9

98783

46

93855

83

37994

10

98766

47

93528

84

34876

11

98750

48

93173

85

31770

12

98734

49

92787

86

28687

13

98713

50

92370

87

25638

14

98681

51

91918

88

22658

15

98635

52

91424

89

19783

16

98573

53

90885

90

17046

17

98497

54

90297

91

14466

18

98409

55

89658

92

12066

19

98314

56

88965

93

9884

20

98215

57

88214

94

7951

21

98113

58

87397

95

6282

22

98006

59

86506

96

4868

23

97896

60

85537

97

3694

24

97784

61

84490

98

2745

25

97671

62

83368

99

1999

26

97556

63

82169

100

1424

27

97441

64

80887

101

991

28

97322

65

79519

102

672

29

97199

66

78066

103

443

30

97070

67

76531

104

284

31

96934

68

74907

105

175

32

96791

69

73186

106

105

33

96642

70

71357

107

60

34

96485

71

69411

108

33

35

96322

72

67344

109

17

36

96150

73

65154

110

0

(5) Effective/applicability dates. Paragraphs (f)(1) through (f)(4) apply after April 30, 1999, and before May 1, 2009.

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

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

(2) Transitional rules.

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

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

(iii) For purposes of paragraphs (g)(2)(i) and (ii) of this section, where the decedent’s executor is given the option to use the appropriate actuarial tables under either paragraph (f)(4) or (g)(4) of this section, the decedent’s executor must consistently use the same mortality basis with respect to each interest (income, remainder, partial, etc.) in the same property, and with respect to all transfers occurring on the same valuation date. For example, gift and income tax charitable deductions with respect to the same transfer must be determined based on factors with the same mortality basis, and all assets includible in the gross estate and/or estate tax deductions claimed must be valued based on factors with the same mortality basis.

(iv) If a decedent dies after April 30, 2019, and before June 1, 2023, the fair market value of annuities, interests for life or a term of years, and remainder or reversionary interests based on one or more measuring lives included in the gross estate is their present value determined under §20.2031-7(d)(3).

(3) Publications and actuarial computations by the Internal Revenue Service. The factor for determining the present value of a remainder interest that is dependent on the termination of the life of one individual may be computed by using the formula in §20.2031-7(d)(2)(ii)(B) to derive a remainder factor from the appropriate mortality table expressed to at least five decimal places. For the convenience of taxpayers, actuarial factors have been computed by the IRS and appear in Table S. The factor for determining the present value of a remainder interest following a term certain may be computed by using the formula in §20.2031-7(d)(2)(ii)(A) expressed to at least six decimal places. For the convenience of taxpayers, actuarial factors have been computed by the IRS and appear in Table B. Adjustment factors for term certain annuities payable at the beginning of each interval may be computed by using the formula in §20.2031-7(d)(2)(iv)(C) expressed to at least four decimal places. For the convenience of taxpayers, actuarial factors have been computed by the IRS and appear in Table J. Adjustment factors for annuities payable at the end of each interval may be computed by using the formula in §20.2031-7(d)(2)(iv)(B) expressed to at least four decimal places. For the convenience of taxpayers, actuarial factors have been computed by the IRS and appear in Table K. These tables are referenced and explained by IRS Publication 1457, Actuarial Values Version 3A (2009). Publication 1457 includes examples that illustrate how to compute many special factors for more unusual situations. The actuarial tables are available, at no charge, electronically via the IRS website at https://www.irs.gov/retirement-plans/actuarial-tables (or a corresponding URL as may be updated from time to time). Table S also can be found in paragraph (g)(4) of this section, but only for interest rates from 0.2 to 14 percent, inclusive. Tables B, J, and K also can be found in §20.2031-7(d)(6), but only for interest rates from 4.2 to 14 percent, inclusive. If a special factor is required in the case of an actual decedent, the special factor may be calculated by the executor using the actuarial formulas in §20.2031-7(d)(2) or the executor may request a ruling to obtain the factor from the Internal Revenue Service. The request for a ruling must be accompanied by a recitation of the facts including a statement of the date of birth for each measuring life, the date of the decedent's death, any other applicable dates, and a copy of the will, trust, or other relevant documents. A request for a ruling must comply with the instructions for requesting a ruling published periodically in the Internal Revenue Bulletin (see §§601.201 and 601.601(d)(2)(ii)(b) of this chapter) and must include payment of the required user fee.

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

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

Table 200CM

Age X

Ix

Age X

Ix

Age X

Ix

0

100000

37

96921

74

66882

1

99305

38

96767

75

64561

2

99255

39

96600

76

62091

3

99222

40

96419

77

59476

4

99197

41

96223

78

56721

5

99176

42

96010

79

53833

6

99158

43

95782

80

50819

7

99140

44

95535

81

47694

8

99124

45

95268

82

44475

9

99110

46

94981

83

41181

10

99097

47

94670

84

37837

11

99085

48

94335

85

34471

12

99073

49

93975

86

31114

13

99057

50

93591

87

27799

14

99033

51

93180

88

24564

15

98998

52

92741

89

21443

16

98950

53

92270

90

18472

17

98891

54

91762

91

15685

18

98822

55

91211

92

13111

19

98745

56

90607

93

10773

20

98664

57

89947

94

8690

21

98577

58

89225

95

6871

22

98485

59

88441

96

5315

23

98390

60

87595

97

4016

24

98295

61

86681

98

2959

25

98202

62

85691

99

2122

26

98111

63

84620

100

1477

27

98022

64

83465

101

997

28

97934

65

82224

102

650

29

97844

66

80916

103

410

30

97750

67

79530

104

248

31

97652

68

78054

105

144

32

97549

69

76478

106

81

33

97441

70

74794

107

43

34

97324

71

73001

108

22

35

97199

72

71092

109

11

36

97065

73

69056

110

0

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

[T.D. 8540, 59 FR 30100-30179, June 10, 1994; 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.]

Editor's Note: Former reg. section 20.2031-7A, was adopted by T.D. 6296, 23 FR 4529, June 24, 1958, as amended by T.D. 7077, 35 FR 18461-18464, Dec. 4, 1970, and T.D. 7955, 49 FR 19975-19998, May 11, 1984.

Copy RID