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

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

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

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

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

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

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

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

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

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

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

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

Factor at 9.6 percent for 15 years

0.220053

Factor at 9.8 percent for 15 years

.212862

Difference

.007191

9.767% - 9.6 / 0.2% = x / .007191

X = .006004

Factor at 9.6 percent for 15 years

0.220053

Less: X

.006004

Interpolated factor

.214049

Present value of remainder interest = $100,000 x 0.214049 = $21,404.90

 

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

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

Factor at 9 percent at age 50

0.15472

Factor at 9.2 percent at age 50

.15003

Difference

.00469

9.091% - 9% / 0.2% = X / 0.00469

 

x = 0.00213

 

Factor at 9 percent at age 50

.15472

Less: X

.00213

Interpolated factor

.15259

Present value of remainder interest =

 

$100,000 x 0.15259 = $15,259.00

 

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

TABLE E

TABLE E - SINGLE LIFE, UNISEX - TABLE SHOWING THE PRESENT WORTH OF THE REMAINDER INTEREST IN PROPERTY TRANSFERRED TO A UNITRUST HAVING THE ADJUSTED PAYOUT RATE SHOWN - APPLICABLE FOR TRANSFERS AFTER NOVEMBER 30, 1983, AND BEFORE MAY 1, 1989

(1) Age

(2) Adjusted payout rate

2.2%

2.4%

2.6%

2.8%

3.0%

0

.23253

.20635

.18364

.16394

.14683

1

.22196

.19506

.17170

.15139

.13372

2

.22597

.19884

.17523

.15468

.13676

3

.23039

.20304

.17920

.15840

.14024

4

.23503

.20747

.18340

.16237

.14397

5

.23988

.21211

.18783

.16656

.14793

6

.24489

.21693

.19243

.17094

.15207

7

.25004

.22189

.19718

.17546

.15637

8

.25534

.22701

.20209

.18016

.16084

9

.26080

.23230

.20718

.18503

.16549

10

.26640

.23774

.21243

.19008

.17031

11

.27217

.24335

.21786

.19530

.17532

12

.27807

.24911

.22344

.20068

.18049

13

.28407

.25497

.22913

.20618

.18579

14

.29013

.26089

.23489

.21175

.19115

15

.29621

.26684

.24067

.21735

.19655

16

.30229

.27279

.24647

.22296

.20196

17

.30838

.27876

.25228

.22859

.20739

18

.31451

.28477

.25813

.23427

.21287

19

.32070

.29085

.26407

.24003

.21844

20

.32699

.29704

.27012

.24591

.22413

21

.33339

.30335

.27629

.25192

.22996

22

.33991

.30977

.28259

.25807

.23592

23

.34655

.31634

.28904

.26437

.24205

24

.35334

.32306

.29566

.27085

.24836

25

.36031

.32998

.30248

.27754

.25490

26

.36746

.33710

.30952

.28446

.26167

27

.37481

.34443

.31678

.29161

.26869

28

.38236

.35197

.32427

.29901

.27596

29

.39006

.35968

.33194

.30660

.28344

30

.39793

.36757

.33980

.31439

.29113

31

.40594

.37561

.34783

.32237

.29902

32

.41410

.38383

.35605

.33054

.30711

33

.42240

.39220

.36444

.33890

.31541

34

.43084

.40072

.37299

.34744

.32389

35

.43942

.40941

.38172

.35617

.33258

36

.44813

.41824

.39061

.36508

.34146

37

.45696

.42720

.39966

.37416

.35053

38

.46591

.43630

.40885

.38339

.35977

39

.47496

.44552

.41818

.39278

.36917

40

.48412

.45486

.42765

.40232

.37875

41

.49338

.46432

.43725

.41201

.38849

42

.50275

.47391

.44700

.42187

.39840

43

.51221

.48360

.45686

.43186

.40847

44

.52175

.49340

.46685

.44199

.41870

45

.53136

.50327

.47693

.45223

.42905

46

.54104

.51323

.48712

.46259

.43953

47

.55077

.52327

.49739

.47305

.45013

48

.56058

.53339

.50777

.48363

.46087

49

.57043

.54358

.51823

.49432

.47173

50

.58035

.55384

.52879

.50510

.48271

51

.59029

.56415

.53940

.51597

.49379

52

.60027

.57450

.55008

.52692

.50496

53

.61026

.58488

.56080

.53793

.51620

54

.62025

.59528

.57154

.54897

.52750

55

.63022

.60567

.58230

.56004

.53884

56

.64018

.61606

.59306

.57113

.55021

57

.65012

.62644

.60384

.58225

.56163

58

.66004

.63681

.61461

.59337

.57306

59

.66993

.64717

.62538

.60452

.58453

60

.67979

.65751

.63615

.61567

.59602

61

.68963

.66784

.64692

.62683

.60754

62

.69944

.67815

.65769

.63801

.61908

63

.70922

.68844

.66843

.64918

.63063

64

.71893

.69868

.67915

.66032

.64217

65

.72859

.70886

.68982

.67144

.65369

66

.73817

.71897

.70043

.68250

.66517

67

.74766

.72901

.71096

.69350

.67660

68

.75706

.73896

.72142

.70443

.68796

69

.76637

.74882

.73181

.71530

.69928

70

.77559

.75861

.74212

.72610

.71053

71

.78475

.76833

.75237

1.73685

1.72176

72

.79383

.77799

.76257

.74756

.73294

73

.80279

.78753

.77266

.75816

.74403

74

.81158

.79689

.78256

.76858

.75494

75

.82013

.80602

.79223

.77876

.76561

76

.82844

.81488

.80163

.78867

.77599

77

.83648

.82347

.81075

.79829

.78609

78

.84428

.83182

.81961

.80764

.79592

79

.85187

.83994

.82824

.81677

.80552

80

.85927

.84787

.83668

.82569

.81491

81

.86645

.85556

.84487

.83437

.82404

82

.87336

.86299

.85278

.84275

.83288

83

.88003

.87014

.86042

.85084

.84142

84

.88648

.87708

.86782

.85870

.84971

85

.89273

.88381

.87501

.86633

.85778

86

.89868

.89021

.88185

.87360

.86547

87

.90417

.89613

.88818

.88034

.87260

88

.90923

.90158

.89402

.88655

.87917

89

.91396

.90668

.89948

.89237

.88533

90

.91849

.91156

.90471

.89794

.89124

91

.92278

.91620

.90968

.90324

.89686

92

.92673

.92046

.91426

.90812

.90204

93

.93027

.92429

.91837

.91251

.90670

94

.93341

.92768

.92201

.91639

.91082

95

.93612

.93062

.92516

.91976

.91440

96

.93841

.93309

.92782

.92259

.91740

97

.94044

.93529

.93018

.92512

.92009

98

.94223

.93723

.93226

.92733

.92244

99

.94392

.93905

.93421

.92942

.92466

100

.94559

.94086

.93615

.93149

.92685

101

.94709

.94248

.93790

.93334

.92882

102

.94873

.94424

.93979

.93536

.93096

103

.95077

.94645

.94216

.93789

.93365

104

.95278

.94862

.94449

.94037

.93628

105

.95570

.95178

.94787

.94399

.94012

106

.96017

.95662

.95309

.94957

.94607

107

.96616

.96313

.96010

.95709

.95408

108

.97515

.97291

.97067

.96843

.96620

109

.98900

.98800

.98700

.98600

.98500

TABLE E - SINGLE LIFE, UNISEX - TABLE SHOWING THE PRESENT WORTH OF THE REMAINDER INTEREST IN PROPERTY TRANSFERRED TO A UNITRUST HAVING THE ADJUSTED PAYOUT RATE SHOWN - APPLICABLE FOR TRANSFERS AFTER NOVEMBER 30, 1983, AND BEFORE MAY 1, 1989

(1) Years

(2) Adjusted payout rate

3.2%

3.4%

3.6%

3.8%

4.0%

0

.13196

.11901

.10774

.09791

.08933

1

.11834

.10493

.09324

.08303

.07410

2

.12113

.10749

.09557

.08514

.07601

3

.12437

.11050

.09835

.08770

.07837

4

.12787

.11376

.10138

.09052

.08098

5

.13159

.11725

.10465

.09357

.08382

6

.13549

.12092

.10810

.09680

.08684

7

.13956

.12476

.11171

.10019

.09002

8

.14380

.12877

.11549

.10376

.09337

9

.14822

.13296

.11946

.10751

.09691

10

.15282

.13734

.12361

.11144

.10063

11

.15761

.14190

.12795

.11556

.10454

12

.16257

.14663

.13247

.11986

.10863

13

.16764

.15149

.13711

.12428

.12283

14

.17279

.15643

.14182

.12878

.11712

15

.17798

.16140

.14657

.13331

.12143

16

.18318

.16638

.15133

.13785

.12576

17

.18840

.17138

.15611

.14241

.13010

18

.19367

.17643

.16094

.14702

.13449

19

.19903

.18157

.16586

.15172

.13897

20

.20452

.18685

.17092

.15655

.14358

21

.21014

.19226

.17612

.16153

.14833

22

.21591

.19783

.18146

.16665

.15324

23

.22185

.20356

.18698

.17195

.15832

24

.22798

.20949

.19270

.17746

.16361

25

.23434

.21565

.19866

.18321

.16914

26

.24094

.22207

.20489

.18922

.17494

27

.24780

.22875

.21138

.19551

.18102

28

.25492

.23570

.21814

.20208

.18739

29

.26226

.24288

.22514

.20889

.19400

30

.26982

.25029

.23239

.21596

.20088

31

.27759

.25792

.23985

.22324

.20798

32

.28557

.26577

.24755

.23078

.21533

33

.29377

.27385

.25548

.23855

.22293

34

.30217

.28214

.26364

.24656

.23077

35

.31079

.29065

.27203

.25481

.23887

36

.31961

.29939

.28065

.26330

.24721

37

.32863

.30833

.28950

.27202

.25579

38

.33784

.31747

.29855

.28096

.26460

39

.34722

.32680

.30780

.29011

.27363

40

.35679

.33633

.31727

.29948

.28290

41

.36654

.34606

.32693

.30908

.29239

42

.37648

.35599

.33683

.31890

.30213

43

.38659

.36610

.34691

.32894

.31209

44

.39687

.37640

.35720

.33918

.32227

45

.40728

.38685

.36765

.34961

.33265

46

.41785

.39746

.37828

.36023

.34323

47

.42856

.40823

.38908

.37103

.35400

48

.43941

.41917

.40006

.38202

.36499

49

.45040

.43025

.41121

.39320

.37617

50

.46153

.44149

.42252

.40457

.38756

51

.47277

.45286

.43398

.41609

.39911

52

.48412

.46435

.44558

.42776

.41084

53

.49556

.47595

.45731

.43958

.42272

54

.50707

.48763

.46913

.45151

.43473

55

.51864

.49939

.48104

.46354

.44685

56

.53026

.51121

.49303

.47567

.45908

57

.54192

.52310

.50510

.48789

.47143

58

.55363

.53503

.51723

.50019

.48387

59

.56538

.54703

.52945

.51258

.49642

60

.57717

.55909

.54173

.52506

.50906

61

.58901

.57120

.55408

.53763

.52181

62

.60087

.58336

.56650

.55028

.53466

63

.61277

.59556

.57898

.56300

.54760

64

.62467

.60778

.59149

.57577

.56060

65

.63655

.62000

.60402

.58857

.57365

66

.64842

.63221

.61654

.60139

.58672

67

.66023

.64439

.62905

.61420

.59980

68

.67200

.65653

.64154

.62699

.61289

69

.68373

.66865

.65400

.63978

.62598

70

.69541

.68072

.66645

.65257

.63908

71

.70708

.69279

.67890

.66538

.65222

72

.71870

.70484

.69134

.67819

.66538

73

.73025

.71682

.70372

.69095

.67850

74

.74163

.72863

.71595

.70356

.69147

75

.75275

.74019

.72792

.71593

.70421

76

.76360

.75147

.73962

.72802

.71667

77

.77415

.76246

.75102

.73981

.72883

78

.78443

.77318

.76214

.75133

.74073

79

.79448

.78365

.77303

.76261

.75238

80

.80432

.79392

.78371

.77369

.76384

81

.81390

.80393

.79413

.78450

.77504

82

.82317

.81362

.80423

.79499

.78590

83

.83214

.82301

.81402

.80517

.79645

84

.84086

.83214

.82355

.81508

.80674

85

.84935

.84104

.83284

.82476

.81679

86

.85745

.84953

.84172

.83401

.82640

87

.86496

.85741

.84996

.84260

.83533

88

.87189

.86468

.85757

.85054

.84359

89

.87838

.87150

.86471

.85799

.85135

90

.88461

.87806

.87157

.86516

.85881

91

.89055

.88430

.87812

.87200

.86594

92

.89602

.89006

.88416

.87831

.87252

93

.90094

.89524

.88959

.88400

.87846

94

.90530

.89983

.89441

.88904

.88372

95

.90908

.90381

.89359

.89341

.88828

96

.91226

.90716

.90211

.89709

.89212

97

.91510

.91015

.90525

.90038

.89555

98

.91759

.91277

.90800

.90326

.89855

99

.91993

.91524

.91058

.90596

.90137

100

.92225

.91768

.91315

.90865

.90417

101

.92433

.91987

.91544

.91104

.90667

102

.92659

.92225

.91793

.91364

.90938

103

.92943

.92524

.92107

.91692

.91280

104

.93221

.92816

.92413

.92012

.91614

105

.93627

.93244

.92863

.92483

.92105

106

.94257

.93909

.93562

.93217

.92872

107

.95107

.94808

.94509

.94211

.93914

108

.96396

.96173

.95950

.95728

.95505

109

.98400

.98300

.98200

.98100

.98000

TABLE E - SINGLE LIFE, UNISEX - TABLE SHOWING THE PRESENT WORTH OF THE REMAINDER INTEREST IN PROPERTY TRANSFERRED TO A UNITRUST HAVING THE ADJUSTED PAYOUT RATE SHOWN - APPLICABLE FOR TRANSFERS AFTER NOVEMBER 30, 1983, AND BEFORE MAY 1, 1989

(1) Age

(2) Adjusted payout rate

4.2%

4.4%

4.6%

4.8%

5.0%

0

.08183

.07527

.06952

.06448

.06005

1

.06629

.05945

.05344

.04817

.04354

2

.06801

.06098

.05481

.04939

.04460

3

.07017

.06297

.05663

.05104

.04611

4

.07259

.06520

.05868

.05294

.04786

5

.07523

.06765

.06096

.05505

.04982

6

.07805

.07029

.06342

.05734

.05195

7

.08103

.07307

.06603

.05978

.05423

8

.08418

.07603

.06880

.06238

.05666

9

.08752

.07917

.07175

.06516

.05928

10

.09103

.08249

.07488

.06811

.06206

11

.09473

.08600

.07820

.07125

.06503

12

.09861

.08968

.08169

.07456

.06817

13

.10261

.09348

.08530

.07799

.07142

14

.10669

.09735

.08899

.08148

.07474

15

.11080

.10126

.09269

.08500

.07808

16

.11491

.10516

.09640

.08852

.08142

17

.11903

.10908

.10012

.09204

.08475

18

.12321

.11304

.10387

.09560

.08812

19

.12747

.11709

.10771

.09923

.09156

20

.13186

.12126

.11168

.10300

.09513

21

.13639

.12558

.11578

.10690

.09883

22

.14108

.13005

.12004

.11094

.10268

23

.14594

.13469

.12446

.11516

.10669

24

.15101

.13954

.12910

.11958

.11091

25

.15632

.14464

.13398

.12426

.11537

26

.16191

.15001

.13914

.12920

.12011

27

.16778

.15567

.14459

.13444

.12514

28

.17394

.16162

.15032

.13997

.13046

29

.18035

.16782

.15632

.14575

.13604

30

.18702

.17429

.16259

.15181

.14189

31

.19393

.18100

.16909

.15811

.14799

32

.20109

.18797

.17586

.16468

.15436

33

.20851

.19520

.18290

.17152

.16100

34

.21618

.20268

.19018

.17861

.16789

35

.22411

.21043

.19775

.18599

.17508

36

.23228

.21844

.20558

.19363

.18253

37

.24071

.22670

.21367

.20154

.19026

38

.24938

.23521

.22201

.20971

.19825

39

.25827

.24396

.23060

.21814

.20650

40

.26741

.25295

.23945

.22682

.21502

41

.27679

.26220

.24855

.23577

.22381

42

.28642

.27172

.25793

.24501

.23289

43

.29629

.28147

.26756

.25450

.24224

44

.30639

.29147

.27745

.26426

.25186

45

.31669

.30169

.28756

.27426

.26173

46

.32722

.31213

.29791

.28450

.27185

47

.33795

.32280

.30849

.29498

.28222

48

.34890

.33370

.31932

.30573

.29287

49

.36007

.34482

.33039

.31672

.30377

50

.37144

.35617

.34170

.32797

.31494

51

.38301

.36773

.35322

.33944

.32635

52

.39476

.37948

.36495

.35113

.33799

53

.40668

.39141

.37688

.36304

.34986

54

.41874

.40350

.38897

.37512

.36191

55

.43093

.41574

.40123

.38739

.37416

56

.44324

.42811

.41364

.39980

.38657

57

.45568

.44062

.42620

.41240

.39918

58

.46823

.45325

.43890

.42514

.41194

59

.48091

.46603

.45175

.43805

.42489

60

.49370

.47893

.46475

.45112

.43802

61

.50661

.49198

.47790

.46436

.45133

62

.51963

.50515

.49120

.47776

.46481

63

.53275

.51844

.50463

.49131

.47846

64

.54596

.53182

.51817

.50498

.49225

65

.55922

.54528

.53180

.51877

.50616

66

.57253

.55880

.54551

.53264

.52018

67

.58586

.57235

.55926

.54657

.53427

68

.59921

.58594

.57306

.56057

.54845

69

.61258

.59956

.58692

.57463

.56270

70

.62597

.61322

.60082

.58877

.57704

71

.63941

.62695

.61481

.60300

.59149

72

.65289

.64073

.62887

.61731

.60605

73

.66635

.65449

.64293

.63165

.62064

74

.67976

.66814

.65688

.64588

.63514

75

.69275

.68156

.67061

.65990

.64944

76

.70557

.69470

.68407

.67366

.66348

77

.71809

.70756

.69724

.68714

.67724

78

.73033

.72014

.71015

.70036

.69075

79

.74235

.73251

.72284

.71336

.70405

80

.75417

.74468

.73535

.72619

.71718

81

.76573

.75659

.74759

.73875

.73006

82

.77696

.76816

.75951

.75099

.74261

83

.78787

.77942

.77110

.76291

.75484

84

.79852

.79042

.78243

.77457

.76681

85

.80893

.80118

.79353

.78599

.77856

86

.81889

.81148

.80417

.79695

.78983

87

.82816

.82107

.81408

.80716

.80034

88

.83673

.82994

.82324

.81662

.81007

89

.84478

.83828

.83186

.82551

.81923

90

.85253

.84632

.84018

.83410

.82808

91

.85994

.85401

.84813

.84232

.83656

92

.86679

.86111

.85549

.84993

.84441

93

.87296

.86752

.86213

.85679

.85150

94

.87844

.87321

.86803

.86289

.85780

95

.88319

.87815

.87314

.86818

.86327

96

.88719

.88230

.87745

.87264

.86787

97

.89076

.88601

.88129

.87661

.87197

98

.89388

.88925

.88465

.88009

.87556

99

.89682

.89230

.88781

.88336

.87894

100

.89973

.89533

.89095

.88660

.88228

101

.90233

.89802

.89374

.88948

.88526

102

.90515

.90094

.89676

.89260

.88848

103

.90871

.90464

.90059

.89656

.89256

104

.91217

.90823

.90431

.90040

.89652

105

.91729

.91354

.90981

.90610

.90240

106

.92529

.92187

.91846

.91507

.91169

107

.93617

.93322

.93027

.92732

.92439

108

.95283

.95062

.94840

.94619

.94398

109

.97900

.97800

.97700

.97600

.97500

TABLE E - SINGLE LIFE, UNISEX - TABLE SHOWING THE PRESENT WORTH OF THE REMAINDER INTEREST IN PROPERTY TRANSFERRED TO A UNITRUST HAVING THE ADJUSTED PAYOUT RATE SHOWN - APPLICABLE FOR TRANSFERS AFTER NOVEMBER 30, 1983, AND BEFORE MAY 1, 1989

(1) Age

(2) Adjusted payout rate

5.2%

5.4%

5.6%

5.8%

6.0%

0

.05615

.05272

.04969

.04701

.04464

1

.03945

.03585

.03268

.02986

.02737

2

.04039

.03667

.03337

.03046

.02787

3

.04176

.03791

.03450

.03147

.02879

4

.04336

.03938

.03585

.03272

.02993

5

.04518

.04107

.03741

.03416

.03127

6

.04717

.04292

.03914

.03577

.03276

7

.04929

.04490

.04099

.03750

.03438

8

.05158

.04704

.04300

.03938

.03615

9

.05404

.04936

.04518

.04143

.03808

10

.05666

.05183

.04751

.04364

.04016

11

.05947

.05449

.05003

.04602

.04242

12

.06245

.05731

.05271

.04856

.04484

13

.06554

.06025

.05549

.05121

.04735

14

.06869

.06324

.05834

.05391

.04992

15

.07186

.06625

.06119

.05662

.05250

16

.07502

.06924

.06403

.05931

.05504

17

.07817

.07223

.06685

.06199

.05757

18

.08136

.07524

.06970

.06468

.06012

19

.08462

.07832

.07261

.06743

.06272

20

.08800

.08152

.07564

.07029

.06542

21

.09151

.08485

.07879

.07327

.06824

22

.09516

.08831

.08207

.07638

.07119

23

.09897

.09193

.08551

.07964

.07428

24

.10299

.09576

.08915

.08310

.07756

25

.10725

.09982

.09302

.08679

.08108

26

.11179

.10416

.09717

.09075

.08486

27

.11661

.10878

.10160

.09500

.08892

28

.12173

.11370

.10632

.09953

.09328

29

.12710

.11888

.11130

.10432

.09788

30

.13276

.12433

.11656

.10938

.10276

31

.13865

.13002

.12205

.11469

.10787

32

.14482

.13599

.12783

.12026

.11326

33

.15126

.14223

.13387

.12612

.11892

34

.15796

.14874

.14018

.13223

.12485

35

.16494

.15553

.14678

.13864

.13107

36

.17221

.16260

.15366

.14533

.13757

37

.17975

.16996

.16082

.15231

.14435

38

.18756

.17758

.16826

.15955

.15142

39

.19563

.18547

.17597

.16708

.15875

40

.20397

.19364

.18395

.17488

.16638

41

.21259

.20209

.19223

.18298

.17430

42

.22152

.21084

.20082

.19140

.18254

43

.23071

.21988

.20969

.20010

.19107

44

.24019

.22920

.21885

.20910

.19991

45

.24992

.23878

.22828

.21837

.20902

46

.25991

.24864

.23799

.22793

.21842

47

.27016

.25876

.24798

.23777

.22812

48

.28070

.26918

.25826

.24792

.23812

49

.29150

.27987

.26883

.25837

.24843

50

.30258

.29084

.27970

.26911

.25905

51

.31391

.30208

.29084

.28014

.26996

52

.32548

.31358

.30224

.29144

.28115

53

.33729

.32532

.31390

.30302

.29263

54

.34931

.33728

.32579

.31482

.30434

55

.36152

.34945

.33790

.32686

.31631

56

.37392

.36181

.35022

.33912

.32850

57

.38652

.37438

.36276

.35162

.34093

58

.39929

.38715

.37550

.36432

.35359

59

.41226

.40013

.38847

.37727

.36650

60

.42542

.41331

.40165

.39044

.37965

61

.43878

.42670

.41506

.40386

.39306

62

.45233

.44029

.42869

.41750

.40671

63

.46606

.45409

.44253

.43138

.42060

64

.47994

.46805

.45656

.44545

.43471

65

.49397

.48217

.47076

.45971

.44902

66

.50811

.49642

.48510

.47413

.46350

67

.52235

.51079

.49957

.48869

.47814

68

.53668

.52525

.51416

.50339

.49293

69

.55110

.53983

.52888

.51823

.50788

70

.56563

.55453

.54373

.53322

.52299

71

.58029

.56938

.55875

.54839

.53830

72

.59507

.58436

.57392

.56374

.55380

73

.60990

.59941

.58917

.57918

.56942

74

.62465

.61439

.60437

.59458

.58502

75

.63920

.62919

.61940

.60983

.60046

76

.65351

.64375

.63419

.62484

.61568

77

.66755

.65804

.64873

.63961

.63066

78

.68133

.67209

.66303

.65414

.64542

79

.69492

.68595

.67714

.66850

.66001

80

.70834

.69965

.69111

.68272

.67448

81

.72151

.71311

.70484

.69671

.68872

82

.73436

.72624

.71825

.71039

.70265

83

.74689

.73906

.73135

.72376

.71627

84

.75917

.75163

.74421

.73688

.72967

85

.77122

.76398

.75685

.74980

.74286

86

.78280

.77586

.76901

.76224

.75556

87

.79359

.78693

.78036

.77386

.76744

88

.80360

.79720

.79088

.78463

.77846

89

.81302

.80688

.80081

.79480

.78886

90

.82213

.81624

.81041

.80465

.79894

91

.83086

.82522

.81963

.81410

.80862

92

.83895

.83354

.82818

.82287

.81762

93

.84626

.84106

.83591

.83081

.82575

94

.85275

.84774

.84278

.83787

.83299

95

.85839

.85355

.84876

.84400

.83929

96

.86313

.85844

.85378

.84916

.84458

97

.86737

.86280

.85826

.85377

.84930

98

.87107

.86661

.86218

.85779

.85343

99

.87455

.87019

.86586

.86157

.85730

100

.87800

.87374

.86951

.86532

.86115

101

.88106

.87689

.87275

.86863

.86455

102

.88437

.88030

.87625

.87222

.86822

103

.88858

.88463

.88070

.87679

.87290

104

.89266

.88882

.88500

.88120

.87741

105

.89872

.89506

.89141

.88778

.88417

106

.90832

.90496

.90161

.89828

.89496

107

.92146

.91854

.91562

.91271

.90981

108

.94177

.93956

.93736

.93516

.93296

109

.97400

.97300

.97200

.97100

.97000

TABLE E - SINGLE LIFE, UNISEX - TABLE SHOWING THE PRESENT WORTH OF THE REMAINDER INTEREST IN PROPERTY TRANSFERRED TO A UNITRUST HAVING THE ADJUSTED PAYOUT RATE SHOWN - APPLICABLE FOR TRANSFERS AFTER NOVEMBER 30, 1983, AND BEFORE MAY 1, 1989

(1) Age

(2) Adjusted Payout Rate

6.2%

6.4%

6.6%

6.8%

7.0%

0

.04253

.04066

.03899

.03751

.03618

1

.02516

.02320

.02145

.01989

.01850

2

.02557

.02353

.02171

.02008

.01862

3

.02640

.02427

.02237

.02067

.01915

4

.02744

.02523

.02325

.02147

.01988

5

.02868

.02638

.02431

.02246

.02080

6

.03008

.02767

.02552

.02359

.02185

7

.03159

.02909

.02685

.02483

.02302

8

.03325

.03065

.02831

.02621

.02432

9

.03507

.03236

.02993

.02774

.02576

10

.03704

.03423

.03170

.02941

.02735

11

.03918

.03626

.03363

.03125

.02910

12

.04148

.03845

.03571

.03323

.03099

13

.04387

.04073

.03788

.03531

.03297

14

.04632

.04305

.04010

.03742

.03499

15

.04876

.04538

.04231

.03953

.03699

16

.05118

.04767

.04449

.04159

.03896

17

.05357

.04994

.04663

.04362

.04088

18

.05598

.05221

.04878

.04565

.04280

19

.05843

.05453

.05097

.04772

.04476

20

.06099

.05694

.05325

.04988

.04679

21

.06365

.05946

.05564

.05213

.04893

22

.06644

.06210

.05813

.05449

.05116

23

.06937

.06488

.06076

.05699

.05352

24

.07249

.06784

.06357

.05965

.05605

25

.07584

.07103

.06660

.06254

.05879

26

.07945

.07447

.06989

.06567

.06178

27

.08334

.07819

.07345

.06907

.06503

28

.08751

.08219

.07729

.07275

.06856

29

.09194

.08645

.98137

.07667

.07233

30

.09663

.09096

.08572

.08086

.07635

31

.10156

.09572

.09030

.08527

.08060

32

.10677

.10074

.09515

.08995

.08512

33

.11224

.10604

.10027

.09490

.08990

34

.11798

.11159

.10564

.10010

.09494

35

.12401

.11744

.11131

.10560

.10026

36

.13033

.12357

.11727

.11137

.10586

37

.13693

.12999

.12350

.11743

.11175

38

.14380

.13668

.13002

.12377

.11791

39

.15096

.14366

.13681

.13038

.12436

40

.15841

.15092

.14390

.13729

.13109

41

.16615

.15848

.15128

.14450

.13812

42

.17421

.16637

.15899

.15204

.14549

43

.18257

.17456

.16700

.15988

.15316

44

.19124

.18306

.17533

.16804

.16115

45

.20018

.19184

.18395

.17649

.16943

46

.20943

.20092

.19287

.18524

.17802

47

.21897

.21030

.20209

.19431

.18692

48

.22883

.22001

.21165

.20371

.19616

49

.23900

.23004

.22152

.21343

.20573

50

.24948

.24039

.23173

.22349

.21565

51

.26027

.25104

.24225

.23387

.22589

52

.27135

.26200

.25308

.24457

.23645

53

.28271

.27325

.26421

.25558

.24733

54

.29433

.28476

.27561

.26686

.25848

55

.30621

.29654

.28728

.27842

.26993

56

.31832

.30856

.29921

.29025

.28165

57

.33068

.32085

.31142

.30236

.29367

58

.34329

.33339

.32388

.31474

.30595

59

.35615

.34620

.33662

.32741

.31855

60

.36927

.35927

.34964

.34037

.33143

61

.38265

.37262

.36295

.35362

.34463

62

.39630

.38625

.37655

.36718

.35814

63

.41020

.40014

.39043

.38104

.37196

64

.42432

.41428

.40456

.39516

.38606

65

.43866

.42864

.41893

.40953

.40042

66

.45320

.44321

.43353

.42414

.41503

67

.46790

.45796

.44832

.43896

.42987

68

.48277

.47289

.46330

.45398

.44492

69

.49781

.48802

.47849

.46923

.46021

70

.51303

.50333

.49389

.48470

.47574

71

.52847

.51888

.50954

.50044

.49156

72

.54412

.53466

.52544

.51644

.50766

73

.55990

.55059

.54151

.52363

.52396

74

.57566

.56652

.55758

.54885

.54030

75

.59129

.58232

.57354

.56496

.55655

76

.60671

.59792

.58932

.58089

.57263

77

.62189

.61330

.60487

.59661

.58851

78

.63687

.62847

.62024

.61215

.60422

79

.65168

.64349

.63546

.62756

.61981

80

.66637

.65841

.65058

.64289

.63532

81

.68085

.67312

.66551

.65802

.65066

82

.69503

.68753

.68014

.67287

.66571

83

.70890

.70164

.69448

.68743

.68048

84

.72255

.71553

.70861

.70179

.69506

85

.73600

.72924

.72257

.71598

.70948

86

.74897

.7446

.73693

.72969

.72342

87

.76109

.75483

.74864

.74252

.73647

88

.77235

.76631

.76035

.75445

.74862

89

.78298

.77717

.77142

.76573

.76011

90

.79329

.78770

.78217

.77669

.77127

91

.80320

.79783

.79252

.78725

.78204

92

.81241

.80725

.80214

.79708

.79206

93

.82074

.81578

.81086

.80598

.80115

94

.82816

.82337

.81862

.81391

.80924

95

.83461

.82997

.82537

.82081

.81629

96

.84003

.83552

.82105

.82661

.82221

97

.84487

.84048

.83612

.82179

.82750

98

.84910

.84481

.84054

.83631

.83211

99

.85307

.84887

.84469

.84055

.83644

100

.85701

.85290

.84882

.84476

.84073

101

.86049

.85645

.85244

.84846

.84451

102

.86424

.86029

.85637

.85247

.84859

103

.86904

.86520

.86138

.85758

.85381

104

.87365

.86991

.86619

.86249

.85880

105

.88058

.87700

.87343

.86988

.86635

106

.89165

.88835

.88506

.88179

.87852

107

.90692

.90404

.90116

.89829

.89542

108

.93077

.92858

.92639

.92420

.92201

109

.96900

.96800

.96700

.96600

.96500

TABLE E - SINGLE LIFE, UNISEX - TABLE SHOWING THE PRESENT WORTH OF THE REMAINDER INTEREST IN PROPERTY TRANSFERRED TO A UNITRUST HAVING THE ADJUSTED PAYOUT RATE SHOWN - APPLICABLE FOR TRANSFERS AFTER NOVEMBER 30, 1983, AND BEFORE MAY 1, 1989

(1) Age

(2) Adjusted payout rate

7.2%

7.4%

7.6%

7.8%

8.0%

0

.03499

.03392

.03296

.03209

.03130

1

.01725

.01613

.01513

.01422

.01340

2

.01732

.01615

.01509

.01414

.01329

3

.01778

.01656

.01545

.01446

.01356

4

.01846

.01717

.01601

.01497

.01402

5

.01930

.01796

.01674

.01574

.01465

6

.02029

.01888

.01761

.01645

.01541

7

.02138

.01991

.01857

.01736

.01627

8

.02261

.02106

.01966

.01839

.01724

9

.02397

.02236

.02089

.01956

.01835

10

.02548

.02379

.02225

.02086

.01959

11

.02715

.02538

.02377

.02231

.02098

12

.02895

.02710

.02542

.02389

.02250

13

.03085

.02892

.02716

.02556

.02410

14

.03278

.03076

.02893

.02725

.02572

15

.03469

.03259

.03067

.02892

.02732

16

.03656

.03437

.03237

.03054

.02886

17

.03938

.03610

.03401

.03210

.03035

18

.04020

.03782

.03564

.03364

.03181

19

.04204

.03956

.03729

.03520

.03328

20

.04397

.04138

.03901

.03683

.03483

21

.04599

.04329

.04081

.03853

.03644

22

.04810

.04529

.04270

.04032

.03813

23

.05033

.04740

.04470

.04222

.03992

24

.05273

.04968

.04686

.04427

.04187

25

.05534

.05216

.04922

.04651

.04400

26

.05819

.05488

.05182

.04898

.04636

27

.06130

.05785

.05466

.05170

.04896

28

.06468

.06109

.05777

.05468

.05182

29

.06830

.06457

.06110

.05789

.05490

30

.07217

.06829

.06469

.06134

.05822

31

.07627

.07224

.06849

.06500

.06174

32

.08062

.07644

.07254

.06891

.06552

33

.08524

.08090

.07686

.07308

.06955

34

.09012

.08562

.08142

.07749

.07382

35

.09528

.09062

.08626

.08218

.07836

36

.10071

.09589

.09137

.08714

.08317

37

.10643

.10144

.09676

.09237

.08825

38

.11242

.10727

.10243

.09788

.09361

39

.11869

.11337

.10837

.10366

.09923

40

.12526

.11977

.11460

.10973

.10514

41

.13212

.12646

.12113

.11609

.11135

42

.13931

.13349

.12799

.12279

.11789

43

.14681

.14082

.13515

.12980

.12473

44

.15463

.14847

.14264

.13712

.13189

45

.16274

.15642

.15042

.14474

.13935

46

.17117

.16468

.15853

.15268

.14713

47

.17991

.17326

.16694

.16094

.15523

48

.18900

.18219

.17571

.16955

.16368

49

.19841

.19145

.18481

.17850

.17248

50

.20818

.20106

.19428

.18781

.18163

51

.21827

.21101

.20407

.19745

.19113

52

.22869

.22129

.21421

.20745

.20098

53

.23944

.23190

.22468

.21778

.21117

54

.25047

.24280

.23545

.22841

.22167

55

.26180

.25400

.24653

.23936

.23249

56

.27341

.26550

.25790

.25061

.24361

57

.28532

.27729

.26959

.26218

.25505

58

.29751

.28938

.28157

.27405

.26681

59

.31001

.30180

.29388

.28626

.27892

60

.32282

.31452

.30652

.29880

.29136

61

.33595

.32758

.31950

.31169

.30416

62

.34941

.34097

.33282

.32494

.31733

63

.36318

.35469

.34648

.33854

.33085

64

.37725

.36872

.36046

.35246

.34472

65

.39159

.38304

.37474

.36670

.35891

66

.40620

.39763

.38931

.38124

.37340

67

.42104

.41247

.40414

.39605

.38819

68

.43611

.42755

.41923

.41113

.40326

69

.45144

.44290

.43459

.42650

.41863

70

.46702

.45852

.45025

.44218

.43432

71

.48291

.47447

.46623

.45820

.45037

72

.49909

.49072

.48255

.47458

.46679

73

.51549

.50721

.49912

.49912

.48349

74

.53195

.52377

.51578

.50796

.50031

75

.54832

.54027

.53238

.52466

.51710

76

.56454

.55661

.54884

.54123

.53377

77

.58057

.57278

.56514

.55765

.55030

78

.59644

.58879

.58129

.58393

.56670

79

.61219

.60471

.59736

.59013

.58304

80

.62788

.62057

.61338

.60632

.59936

81

.64341

.63628

.62926

.62236

.61556

82

.65866

.65172

.64488

.63815

.63151

83

.67364

.66689

.66024

.65369

.64723

84

.68843

.68189

.67544

.66907

.66279

85

.70307

.69674

.69050

.68433

.67825

86

.71723

.71112

.70508

.69912

.69323

87

.73050

.72460

.71877

.71300

.70731

88

.74285

.73715

.73151

.72593

.72042

89

.75454

.74903

.74358

.73819

.73286

90

.76591

.76060

.75534

.75014

.74499

91

.77688

.77176

.76670

.76169

.75672

92

.78709

.78217

.77729

.77245

.76766

93

.79635

.79160

.78690

.78223

.77761

94

.80461

.80002

.79547

.79096

.78648

95

.81180

.80735

.80394

.79856

.79421

96

.81784

.81351

.80921

.80494

.80071

97

.82324

.81901

.81481

.81065

.80651

98

.82794

.82380

.81969

.81562

.81157

99

.83235

.82830

.83427

.82028

.81631

100

.83674

.83276

.82882

.82490

.82101

101

.84058

.83668

.83280

.82895

.82512

102

.84474

.84091

.83710

.83332

.82956

103

.85006

.84633

.84262

.83893

.83526

104

.85514

.85150

.84787

.84427

.84068

105

.86284

.85934

.85585

.85239

.84893

106

.87527

.87204

.86881

.86559

.86239

107

.89257

.88972

.88688

.88404

.88121

108

.91983

.91765

.91547

.91330

.91113

109

.96400

.96300

.96200

.96100

.96000

TABLE E - SINGLE LIFE, UNISEX - TABLE SHOWING THE PRESENT WORTH OF THE REMAINDER INTEREST IN PROPERTY TRANSFERRED TO A UNITRUST HAVING THE ADJUSTED PAYOUT RATE SHOWN - APPLICABLE FOR TRANSFERS AFTER NOVEMBER 30, 1983, AND BEFORE MAY 1, 1989

(1) Age

(2) Adjusted payout rate

8.2%

8.4%

8.6%

8.8%

9.0%

0

.03059

.02995

.02936

.02882

.02833

1

.01267

.01200

.01139

.01084

.01033

2

.01251

.01181

.01117

.01059

.01006

3

.01274

.01200

.01133

.01072

.01016

4

.01316

.01239

.01168

.01103

.01044

5

.01375

.01293

.01218

.01150

.01088

6

.01446

.01360

.01281

.01209

.01144

7

.01527

.01436

.01353

.01277

.01208

8

.01619

.01523

.01436

.01356

.01283

9

.01725

.01624

.01532

.01448

.01370

10

.01843

.01737

.01640

.01551

.01470

11

.01976

.01865

.01763

.01669

.01583

12

.02122

.02005

.01898

.01800

.01709

13

.02276

.02153

.02041

.01937

.01842

14

.02432

.02303

.02185

.02077

.01977

15

.02585

.02451

.02327

.02213

.02108

16

.02732

.02591

.02462

.02342

.02232

17

.02874

.02726

.02590

.02465

.02349

18

.03013

.02858

.02715

.02584

.02462

19

.03152

.02990

.02841

.02703

.02575

20

.03298

.03128

.02971

.02826

.02692

21

.03451

.03272

.03108

.02956

.02815

22

.03611

.03424

.03251

.03091

.02944

23

.03781

.03585

.03404

.03236

.03081

24

.03965

.03760

.03570

.03393

.03230

25

.04168

.03953

.03753

.03568

.03396

26

.04393

.04168

.03958

.03764

.03583

27

.04642

.04406

.04186

.03982

.03792

28

.04916

.04669

.04439

.04224

.04025

29

.05212

.04953

.04712

.04487

.04277

30

.05531

.05260

.05008

.04772

.04552

31

.05871

.05588

.05324

.05077

.04846

32

.06236

.05940

.05663

.05405

.05163

33

.06625

.06316

.06027

.05756

.05502

34

.07038

.06716

.06414

.06131

.05865

35

.07478

.07142

.06827

.06531

.06253

36

.07944

.07595

.07266

.06957

.06667

37

.08438

.08074

.07732

.07410

.07106

38

.08958

.08580

.08223

.07888

.07571

39

.09506

.09112

.08742

.08392

.08061

40

.10081

.09673

.09288

.08924

.08580

41

.10687

.10263

.09863

.09484

.09126

42

.11325

.10886

.10471

.10078

.09705

43

.11993

.11539

.11109

.10701

.10314

44

.12694

.12224

.11779

.11356

.10955

45

.13424

.12939

.12478

.12040

.11624

46

.14186

.13686

.13210

.12757

.12326

47

.14980

.14464

.13973

.13505

.13059

48

.15810

.15278

.14772

.14289

.13828

49

.16674

.16127

.15605

.15107

.14631

50

.17574

.17012

.16475

.15962

.15472

51

.18510

.17932

.17381

.16853

.16348

52

.19480

.18888

.18322

.17779

.17260

53

.20484

.19878

.19298

.18741

.18208

54

.21520

.20901

.20306

.19735

.19188

55

.22589

.21955

.21347

.20763

.20202

56

.23688

.23041

.22420

.21822

.21248

57

.24820

.24161

.23527

.22917

.22329

58

.25984

.25313

.24667

.24044

.23444

59

.27184

.26501

.25843

.25209

.24596

60

.28417

.27724

.27055

.26409

.25786

61

.29688

.28985

.28306

.27650

.27015

62

.30996

.30284

.29596

.28929

.28285

63

.32341

.31621

.30924

.30249

.29595

64

.33721

.32994

.32289

.31605

.30943

65

.35134

.34401

.33689

.32999

.32329

66

.36580

.35841

.35124

.34427

.33750

67

.38055

.37312

.36590

.35889

.35206

68

.39559

.38814

.38089

.37383

.36696

69

.41096

.40349

.39622

.38913

.38222

70

.42665

.41918

.41190

.40480

.39787

71

.44273

.43527

.42799

.42089

.41395

72

.45919

.45176

.44450

.43741

.43049

73

.47594

.46856

.46134

.45428

.44738

74

.49283

.48550

.47834

.47132

.46446

75

.50969

.50244

.49534

.48838

.48157

76

.52646

.51929

.51226

.50537

.49862

77

.54309

.53601

.52907

.52226

.51558

78

.55960

.55263

.54579

.53907

.53247

79

.57606

.56921

.56248

.55586

.54935

80

.59253

.58580

.57919

.57269

.56629

81

.60887

.60229

.59581

.58943

.58315

82

.62498

.61855

.61221

.60597

.59982

83

.64086

.63459

.62840

.62230

.61629

84

.65660

.65049

.64447

.63852

.63266

85

.67224

.66631

.66046

.65468

.64898

86

.68742

.68167

.67600

.67040

.66486

87

.70168

.69611

.69061

.68518

.67980

88

.71497

.70958

.70425

.69897

.69376

89

.72758

.72236

.71720

.71208

.70702

90

.73989

.73484

.72985

.72490

.72000

91

.75180

.74693

.74210

.73732

.73259

92

.76292

.75821

.75355

.74894

.74436

93

.77302

.76848

.76397

.75951

.75508

94

.78204

.77764

.77328

.76895

.76466

95

.78991

.78563

.78139

.77719

.77302

96

.79651

.79234

.78821

.78411

.78003

97

.80241

.79834

.79430

.79029

.78630

98

.80755

.80356

.79960

.79567

.79176

99

.81236

.80845

.80456

.80071

.79687

100

.81715

.81331

.80949

.80571

.80195

101

.82132

.81754

.81379

.81006

.80636

102

.82582

.82211

.81842

.81476

.81111

103

.83162

.82799

.82439

.82080

.81724

104

.83711

.83356

.83003

.82652

.82302

105

.84550

.84208

.83867

.83528

.83191

106

.85920

.85602

.85285

.84969

.84655

107

.87839

.87558

.87277

.86997

.86718

108

.90896

.90679

.90463

.90246

.90030

109

.95900

.95800

.95700

.95600

.95500

TABLE E - SINGLE LIFE, UNISEX - TABLE SHOWING THE PRESENT WORTH OF THE REMAINDER INTEREST IN PROPERTY TRANSFERRED TO A UNITRUST HAVING THE ADJUSTED PAYOUT RATE SHOWN - APPLICABLE FOR TRANSFERS AFTER NOVEMBER 30, 1983, AND BEFORE MAY 1, 1989

(1) Age

(2) Adjusted payout rate

9.2%

9.4%

9.6%

9.8%

10.0%

0

.02788

.02747

.02709

.02673

.02641

1

.00987

.00945

.00906

.00871

.00838

2

.00957

.00913

.00872

.00835

.00800

3

.00965

.00918

.00875

.00836

.00799

4

.00991

.00941

.00896

.00854

.00815

5

.01031

.00979

.00931

.00887

.00846

6

.01084

.01028

.00978

.00931

.00888

7

.01144

.01086

.01032

.00983

.00937

8

.01216

.01154

.01097

.01044

.00996

9

.01299

.01234

.01174

.01118

.01067

10

.01395

.01326

.01262

.01204

.01149

11

.01504

.01432

.01364

.01302

.01245

12

.01626

.01549

.01478

.01413

.01352

13

.01755

.01674

.01599

.01530

.01466

14

.01885

.01800

.01721

.01648

.01581

15

.02011

.01922

.01839

.01762

.01691

16

.02130

.02036

.01949

.01869

.01794

17

.02243

.02144

.02052

.01967

.01888

18

.02350

.02246

.02150

.02061

.01978

19

.02457

.02348

.02247

.02153

.02065

20

.02569

.02454

.02347

.02248

.02156

21

.02685

.02564

.02452

.02347

.02250

22

.02806

.02679

.02561

.02451

.02348

23

.02936

.02802

.02677

.02561

.02453

24

.03078

.02937

.02805

.02683

.02569

25

.03236

.03087

.02949

.02820

.02699

26

.03415

.03258

.03112

.02975

.02848

27

.03615

.03450

.03295

.03151

.03017

28

.03838

.03664

.03502

.03350

.03208

29

.04081

.03898

.03727

.03567

.03416

30

.04346

.04154

.03973

.03804

.03646

31

.04630

.04427

.04237

.04059

.03892

32

.04936

.04723

.04523

.04335

.04159

33

.05264

.05041

.04831

.04633

.04448

34

.05615

.05381

.05160

.04952

.04757

35

.05992

.05746

.05514

.05296

.05090

36

.06393

.06135

.05892

.05663

.05447

37

.06820

.06550

.06295

.06055

.05828

38

.07272

.06990

.06723

.06471

.06233

39

.07749

.07454

.07175

.06912

.06662

40

.08254

.07946

.07655

.07379

.07117

41

.08787

.08466

.08162

.07073

.07599

42

.09352

.09018

.08700

.08399

.08112

43

.09947

.09599

.09268

.08953

.08654

44

.10573

.10211

.09866

.09539

.09227

45

.11229

.10852

.10494

.10152

.09827

46

.11916

.11525

.11153

.10798

.10459

47

.12634

.12229

.11843

.11474

.11122

48

.13388

.12969

.12568

.12186

.11820

49

.14177

.13743

.13329

.12932

.12553

50

.15003

.14555

.14126

.13716

.13322

51

.15865

.15402

.14959

.14534

.14127

52

.16763

.16286

.15828

.15390

.14969

53

.17696

.17205

.16734

.16281

.15847

54

.18662

.18157

.17672

.17206

.16758

55

.19662

.19144

.18645

.18165

.17703

56

.20695

.20163

.19651

.19157

.18682

57

.21763

.21218

.20693

.20186

.19698

58

.22865

.22307

.21769

.21250

.20749

59

.24005

.23435

.22885

.22353

.21839

60

.25183

.24601

.24038

.23494

.22969

61

.26401

.25808

.25234

.24678

.24141

62

.27661

.27056

.26471

.25905

.25356

63

.28961

.28347

.27752

.27175

.26615

64

.30300

.29677

.29072

.28486

.27916

65

.31678

.31046

.30433

.29837

.29259

66

.33093

.32454

.31832

.31228

.30641

67

.34542

.33897

.33268

.32657

.32062

68

.36027

.35376

.34742

.34124

.33522

69

.37550

.36894

.36255

.35632

.35024

70

.39111

.38452

.37809

.37182

.36570

71

.40719

.40058

.39412

.38782

.38166

72

.42372

.41710

.41064

.40432

.39814

73

.44062

.43402

.42756

.42124

.41506

74

.45774

.45116

.44471

.43840

.43223

75

.47489

.46834

.46193

.45565

.44949

76

.49199

.48550

.47913

.47288

.46675

77

.50902

.50258

.49626

.49006

.48397

78

.52598

.51962

.51336

.50721

.50117

79

.54295

.53667

.53049

.52441

.51843

80

.55999

.55380

.54771

.54171

.53581

81

.57697

.57088

.56489

.55899

.55317

82

.59375

.58778

.58190

.57610

.57039

83

.61036

.60451

.59875

.59306

.58746

84

.62687

.62116

.61553

.60997

.60448

85

.64335

.63779

.63230

.62688

.62152

86

.65939

.65398

.64864

.64337

.63816

87

.67449

.66924

.66405

.65892

.65384

88

.68860

.68350

.67845

.67346

.66852

89

.70202

.69706

.69216

.68731

.68250

90

.71515

.71035

.70559

.70088

.69622

91

.72790

.72325

.71865

.71409

.70957

92

.73982

.73533

.73087

.72646

.72208

93

.75069

.74634

.74202

.73774

.73350

94

.76040

.75618

.75199

.74784

.74372

95

.76888

.76477

.76070

.75666

.75265

96

.77599

.77199

.76801

.76406

.76014

97

.78235

.77843

.77454

.77067

.76684

98

.78789

.78404

.78022

.77642

.77266

99

.79307

.78929

.78554

.78181

.77811

100

.79821

.79450

.79081

.78715

.78351

101

.80268

.79902

.79539

.79178

.78819

102

.80749

.80389

.80031

.79676

.79322

103

.81370

.81018

.80668

.80319

.79973

104

.81955

.81609

.81265

.80923

.80582

105

.82855

.82520

.82187

.81856

.81526

106

.84341

.84029

.83718

.83408

.83099

107

.86439

.86162

.85884

.85608

.85332

108

.89815

.89599

.89384

.89169

.88955

109

.95400

.95300

.95200

.95100

.95000

TABLE E - SINGLE LIFE, UNISEX - TABLE SHOWING THE PRESENT WORTH OF THE REMAINDER INTEREST IN PROPERTY TRANSFERRED TO A UNITRUST HAVING THE ADJUSTED PAYOUT RATE SHOWN - APPLICABLE FOR TRANSFERS AFTER NOVEMBER 30, 1983, AND BEFORE MAY 1, 1989

(1) Age

(2) Adjusted payout rate

10.2%

10.4%

10.6%

10.8%

11.0%

0

.02610

.02582

.02556

.02531

.02508

1

.00807

.00779

.00753

.00729

.00707

2

.00769

.00739

.00712

.00686

.00663

3

.00766

.00735

.00706

.00679

.00654

4

.00780

.00747

.00716

.00688

.00662

5

.00808

.00773

.00741

.00711

.00683

6

.00848

.00811

.00776

.00744

.00715

7

.00894

.00855

.00819

.00785

.00753

8

.00951

.00909

.00871

.00835

.00801

9

.01019

.00975

.00934

.00896

.00860

10

.01099

.01052

.01008

.00967

.00930

11

.01191

.01142

.01095

.01052

.01012

12

.01295

.01243

.01194

.01148

.01106

13

.01406

.01351

.01299

.01251

.01206

14

.01518

.01459

.01405

.01354

.01306

15

.01625

.01563

.01506

.01452

.01402

16

.01724

.01659

.01599

.01542

.01489

17

.01815

.01747

.01683

.01624

.01568

18

.01901

.01829

.01761

.01699

.01640

19

.01984

.01908

.01837

.01771

.01709

20

.02070

.01990

.01915

.01846

.01780

21

.02160

.02075

.01996

.01923

.01854

22

.02253

.02164

.02080

.02003

.01930

23

.02352

.02258

.02170

.02088

.02010

24

.02462

.02362

.02269

.02182

.02100

25

.02586

.02481

.02382

.02289

.02203

26

.02729

.02617

.02512

.02414

.02322

27

.02891

.02772

.02662

.02558

.02460

28

.03074

.02949

.02832

.02722

.02618

29

.03276

.03143

.03019

.02902

.02792

30

.03497

.03357

.03225

.03102

.02985

31

.03735

.03587

.03448

.03317

.03193

32

.03993

.03837

.03690

.03551

.03420

33

.04273

.04108

.03952

.03806

.03667

34

.04572

.04399

.04234

.04079

.03933

35

.04896

.04713

.04539

.04376

.04221

36

.05243

.05049

.04867

.04694

.04530

37

.05613

.05410

.05217

.05035

.04862

38

.06007

.05793

.05591

.05399

.05217

39

.06425

.06200

.05987

.05785

.05593

40

.06869

.06633

.06409

.06197

.05995

41

.07339

.07092

.06857

.06634

.06421

42

.07840

.07581

.07335

.07101

.06878

43

.08370

.08099

.07841

.07595

.07361

44

.08930

.08646

.08377

.08119

.07874

45

.09517

.09222

.08940

.08670

.08413

46

.10136

.09828

.09533

.09252

.08983

47

.10786

.10464

.10157

.09864

.09582

48

.11470

.11136

.10816

.10510

.10216

49

.12189

.11842

.11509

.11190

.10884

50

.12946

.12585

.12239

.11907

.11588

51

.13737

.13363

.13003

.12659

.12327

52

.14565

.14177

.13805

.13447

.13103

53

.15429

.15028

.14642

.14271

.13914

54

.16327

.15912

.15513

.15129

.14759

55

.17259

.16831

.16419

.16022

.15639

56

.18225

.17784

.17358

.16948

.16553

57

.19227

.18773

.18335

.17912

.17503

58

.20265

.19798

.19347

.18911

.18490

59

.21343

.20863

.20400

.19951

.19518

60

.22460

.21968

.21492

.21032

.20586

61

.23620

.23117

.22629

.22156

.21698

62

.24824

.24309

.23810

.23325

.22856

63

.26073

.25546

.25036

.24540

.24060

64

.27364

.26827

.26306

.25800

.25308

65

.28696

.28150

.27619

.27103

.26601

66

.30070

.29515

.28974

.28449

.27937

67

.31483

.30919

.30371

.29836

.29316

68

.32936

.32365

.31808

.31266

.30737

69

.34432

.33854

.33290

.32741

.32204

70

.35972

.35389

.34820

.34264

.33721

71

.37565

.36977

.36403

.35842

.35294

72

.39210

.38619

.38042

.37477

.36924

73

.40900

.40308

.39728

.39161

.38605

74

.42618

.42025

.41444

.40876

.40318

75

.44345

.43753

.43173

.42604

.42046

76

.46073

.45483

.44904

.44336

.43779

77

.47799

.47212

.46635

.46069

.45513

78

.49524

.48941

.48368

.47805

.47252

79

.51256

.50678

.50110

.49551

.49001

80

.53001

.52429

.51867

.51313

.50769

81

.54745

.54181

.53626

.53079

.52541

82

.56476

.55921

.55374

.54835

.54303

83

.58193

.57648

.57110

.56579

.56056

84

.59907

.59373

.58845

.58325

.57811

85

.61624

.61102

.60586

.60077

.59574

86

.63300

.62791

.62289

.61791

.61300

87

.64883

.64387

.63896

.63411

.62932

88

.66363

.65880

.65402

.64929

.64461

89

.67775

.67304

.66838

.66377

.65921

90

.69160

.68703

.68250

.67802

.67357

91

.70509

.70066

.69626

.69191

.68760

92

.71775

.71345

.70919

.70496

.70078

93

.72929

.72512

.72099

.71689

.71282

94

.73964

.73559

.73157

.72758

.72362

95

.74867

.74472

.74081

.73692

.73306

96

.75625

.75239

.74856

.74476

.74099

97

.76303

.75925

.75550

.75177

.74807

98

.76892

.76521

.76152

.75786

.75422

99

.77443

.77078

.76715

.76355

.75998

100

.77990

.77631

.77275

.76921

.76569

101

.78463

.78109

.77757

.77407

.77060

102

.78971

.78622

.78275

.77930

.77587

103

.79629

.79287

.78947

.78608

.78272

104

.80244

.79907

.79572

.79239

.78907

105

.81198

.80871

.80546

.88222

.79900

106

.82792

.82485

.82180

.81876

.81572

107

.85057

.84783

.84509

.84237

.83964

108

.88740

.88526

.88312

.88098

.87885

109

.94900

.94800

.94700

.94600

.94500

TABLE E - SINGLE LIFE, UNISEX - TABLE SHOWING THE PRESENT WORTH OF THE REMAINDER INTEREST IN PROPERTY TRANSFERRED TO A UNITRUST HAVING THE ADJUSTED PAYOUT RATE SHOWN - APPLICABLE FOR TRANSFERS AFTER NOVEMBER 30, 1983, AND BEFORE MAY 1, 1989

(1) Age

(2) Adjusted payout rate

11.2%

11.4%

11.6%

11.8%

12.0%

0

.02487

.02466

.02447

.02429

.02412

1

.00686

.00666

.00648

.00631

.00615

2

.00641

.00620

.00601

.00583

.00566

3

.00631

.00609

.00589

.00570

.00552

4

.00637

.00614

.00593

.00573

.00554

5

.00657

.00633

.00610

.00588

.00568

6

.00687

.00661

.00637

.00614

.00593

7

.00724

.00696

.00670

.00646

.00623

8

.00770

.00740

.00713

.00687

.00663

9

.00827

.00795

.00766

.00739

.00713

10

.00894

.00861

.00830

.00800

.00773

11

.00974

.00939

.00906

.00875

.00846

12

.01066

.01029

.00993

.00961

.00929

13

.01164

.01124

.01087

.01052

.01019

14

.01262

.01220

.01181

.01144

.01109

15

.01355

.01311

.01270

.01231

.01194

16

.01440

.01394

.01350

.01309

.01271

17

.01516

.01467

.01421

.01378

.01337

18

.01585

.01534

.01485

.01440

.01397

19

.01651

.01597

.01546

.01498

.01453

20

.01719

.01662

.01608

.01557

.01510

21

.01789

.01728

.01672

.01618

.01568

22

.01861

.01797

.01737

.01680

.01627

23

.01938

.01870

.01806

.01746

.01689

24

.02023

.01951

.01883

.01819

.01759

25

.02121

.02045

.01973

.01905

.01841

26

.02236

.02155

.02078

.02006

.01938

27

.02368

.02282

.02200

.02124

.02051

28

.02521

.02429

.02342

.02261

.02183

29

.02689

.02591

.02499

.02412

.02330

30

.02875

.02772

.02674

.02581

.02494

31

.03076

.02966

.02863

.02764

.02671

32

.03297

.03180

.03070

.02965

.02866

33

.03536

.03412

.03295

.03184

.03079

34

.03794

.03663

.03539

.03421

.03309

35

.04074

.03935

.03803

.03678

.03559

36

.04375

.04228

.04089

.03956

.03830

37

.04699

.04543

.04395

.04255

.04122

38

.05044

.04879

.04723

.04575

.04433

39

.05411

.05238

.5073

.04916

.04766

40

.05802

.05620

.05445

.05279

.05121

41

.06219

.06026

.05843

.05668

.05550

42

.06665

.06462

.06269

.06084

.05908

43

.07138

.06924

.06721

.06526

.06341

44

.07639

.07415

.07202

.06997

.06801

45

.08168

.07933

.07708

.07493

.07287

46

.08726

.08480

.08244

.08018

.07802

47

.09313

.09056

.08809

.08572

.08345

48

.09935

.09666

.09408

.09160

.08922

49

.10591

.10309

.10039

.09780

.09531

50

.11282

.10989

.10707

.10436

.10176

51

.12009

.11703

.11409

.11127

.10855

52

.12772

.12454

.12147

.11853

.11569

53

.13571

.13340

.12922

.12615

.12319

54

.14403

.14060

.13729

.13410

.13102

55

.15270

.14914

.14571

.14240

.13920

56

.16171

.15802

.15447

.15103

.14771

57

.17109

.16728

.16360

.16004

.15660

58

.18083

.17690

.17309

.16941

.16585

59

.19098

.18692

.18299

.17919

.17551

60

.20154

.19736

.19331

.18938

.18558

61

.21254

.20824

.20407

.20003

.19610

62

.22400

.21958

.21530

.21113

.20709

63

.23593

.23139

.22699

.22272

.21856

64

.24830

.24366

.23915

.23476

.23050

65

.26113

.25638

.25176

.24727

.24290

66

.27439

.26955

.26483

.26023

.25576

67

.28808

.28314

.27833

.27364

.26906

68

.30221

.29718

.29228

.28750

.28283

69

.31681

.31170

.30672

.30185

.29710

70

.33190

.32673

.32167

.31672

.31189

71

.34758

.34234

.33721

.33220

.32731

72

.36384

.35855

.35337

.34831

.34335

73

.38061

.37529

.37007

.36496

.35996

74

.39772

.39237

.38713

.38199

.37695

75

.41499

.40962

.40436

.39920

.39413

76

.43232

.42695

.42168

.41650

.41142

77

.44967

.44431

.43904

.43386

.42878

78

.46708

.46173

.45647

.45130

.44622

79

.48460

.47928

.47405

.46890

.46383

80

.50232

.49705

.49185

.48673

.48169

81

.52010

.51487

.50973

.50465

.49965

82

.53779

.53263

.52754

.52252

.51757

83

.55540

.55031

.54529

.54033

.53544

84

.57304

.56804

.56309

.55822

.55340

85

.59077

.58586

.58102

.57623

.57150

86

.60815

.60335

.59860

.59392

.58928

87

.62458

.61989

.61525

.61066

.60613

88

.63998

.63540

.63086

.62638

.62194

89

.65469

.65022

.64579

.64141

.63707

90

.66918

.66482

.66050

.65623

.65199

91

.68332

.67909

.67489

.67073

.66661

92

.69662

.69251

.68843

.68439

.68038

93

.70879

.70479

.70082

.69689

.69299

94

.71970

.71581

.71195

.70812

.70432

95

.72924

.72544

.72167

.71793

.71422

96

.73724

.73353

.72984

.72618

.72254

97

.74440

.74076

.73714

.73354

.72998

98

.75061

.74703

.74347

.73994

.73643

99

.75642

.75290

.74939

.74591

.74245

100

.76219

.75872

.75527

.75184

.74844

101

.76715

.76372

.76031

.75692

.75356

102

.77246

.76908

.76571

.76236

.75904

103

.77937

.77605

.77274

.76945

.76618

104

.78577

.78249

.77923

.77598

.77275

105

.79579

.79259

.78941

.78625

.78310

106

.81270

.80969

.80670

.80371

.80073

107

.83693

.83422

.83152

.82883

.82614

108

.87672

.87459

.87246

.87034

.86822

109

.94400

.94300

.94200

.94100

.94000

TABLE E - SINGLE LIFE, UNISEX - TABLE SHOWING THE PRESENT WORTH OF THE REMAINDER INTEREST IN PROPERTY TRANSFERRED TO A UNITRUST HAVING THE ADJUSTED PAYOUT RATE SHOWN - APPLICABLE FOR TRANSFERS AFTER NOVEMBER 30, 1983, AND BEFORE MAY 1, 1989

(1) Age

(2) Adjusted payout rate

12.2%

12.4%

12.6%

12.8%

13.0%

0

.02396

.02380

.02366

.02352

.02338

1

.00600

.00585

.00572

.00559

.00547

2

.00550

.00535

.00521

.00508

.00495

3

.00536

.00520

.00505

.00491

.00478

4

.00536

.00519

.00504

.00489

.00475

5

.00549

.00532

.00515

.00499

.00484

6

.00572

.00554

.00536

.00519

.00503

7

.00602

.00582

.00563

.00545

.00528

8

.00640

.00618

.00598

.00579

.00561

9

.00688

.00665

.00644

.00623

.00604

10

.00747

.00723

.00699

.00678

.00657

11

.00818

.00792

.00767

.00744

.00722

12

.00900

.00873

.00846

.00822

.00798

13

.00988

.00959

.00931

.00905

.00880

14

.01077

.01046

.01017

.00989

.00963

15

.01160

.01127

.01097

.01067

.01040

16

.01234

.01200

.01167

.01137

.01108

17

.01299

.01263

.01229

.01197

.01166

18

.01357

.01319

.01283

.01249

.01217

19

.01410

.01370

.01332

.01297

.01263

20

.01465

.01422

.01382

.01345

.01309

21

.01520

.01475

.01433

.01393

.01355

22

.01576

.01529

.01484

.01442

.01402

23

.01636

.01586

.01538

.01493

.01450

24

.01703

.01649

.01599

.01551

.01505

25

.01781

.01724

.01670

.01619

.01571

26

.01874

.01813

.01756

.01701

.01650

27

.01983

.01918

.01857

.01799

.01744

28

.02111

.02042

.01976

.01915

.01856

29

.02253

.02179

.02110

.02044

.01981

30

.02411

.02333

.02259

.02188

.02121

31

.02583

.02500

.02421

.02345

.02274

32

.02772

.02683

.02599

.02519

.02443

33

.02979

.02885

.02795

.02709

.02628

34

.03203

.03102

.03006

.02915

.02829

35

.03447

.03340

.03238

.03141

.03048

36

.03710

.03597

.03488

.03385

.03286

37

.03995

.03874

.03758

.03649

.03544

38

.04299

.04170

.04048

.03931

.03820

39

.04623

.04487

.04358

.04234

.04115

40

.04970

.04826

.04689

.04558

.04432

41

.05341

.05189

.05043

.04904

.04771

42

.05739

.05578

.05424

.05277

.05136

43

.06163

.05993

.05830

.05674

.05525

44

.06614

.06435

.06263

.06099

.05941

45

.07090

.06901

.06720

.06547

.06380

46

.07595

.07396

.07206

.07023

.06847

47

.08128

.07919

.07718

.07525

.07340

48

.08693

.08474

.08263

.08061

.07866

49

.09291

.09061

.08840

.08627

.08423

50

.09925

.09684

.09452

.09229

.09014

51

.10593

.10341

.10098

.09864

.09638

52

.11296

.11032

.10778

.10534

.10297

53

.12034

.11759

.11494

.11238

.10991

54

.12805

.12519

.12243

.11976

.11718

55

.13611

.13313

.13025

.12747

.12478

56

.14451

.14141

.13841

.13551

.13271

57

.15327

.15005

.14694

.14393

.14101

58

.16240

.15906

.15583

.15270

.14967

59

.17194

.16848

.16513

.16189

.15874

60

.18189

.17831

.17485

.17148

.16822

61

.19230

.18860

.18502

.18154

.17816

62

.20317

.19936

.19566

.19207

.18857

63

.21453

.21060

.20679

.20308

.19947

64

.22635

.22231

.21839

.21457

.21085

65

.23864

.23450

.23046

.22653

.22271

66

.25140

.24715

.24301

.23898

.23505

67

.26461

.26026

.25602

.25188

.24785

68

.27828

.27384

.26950

.26527

.26114

69

.29246

.28793

.28350

.27918

.27496

70

.30718

.30256

.29805

.29364

.28933

71

.32251

.31783

.31324

.30876

.30437

72

.33850

.33375

.32910

.32455

.32009

73

.35506

.35026

.34555

.34094

.33642

74

.37201

.36716

.36241

.35776

.35319

75

.38916

.38429

.37950

.37481

.37020

76

.40644

.40154

.39673

.39200

.38737

77

.42378

.41887

.41404

.40930

.40464

78

.44123

.43631

.43148

.42673

.42205

79

.45885

.45394

.44911

.44436

.43969

80

.47673

.47184

.46703

.46229

.45763

81

.49473

.48987

.48509

.48037

.47573

82

.51269

.50787

.50313

.49845

.49383

83

.53062

.52586

.52116

.51653

.51195

84

.54864

.54395

.53931

.53473

.53021

85

.56683

.56221

.55765

.55314

.54869

86

.58470

.58017

.57570

.57127

.56689

87

.60164

.59720

.59281

.58847

.58417

88

.61754

.61320

.60889

.60464

.60042

89

.63277

.62851

.62430

.62013

.61600

90

.64780

.64364

.63953

.63545

.63141

91

.66252

.65848

.65446

.65049

.64655

92

.67640

.67246

.66856

.66468

.66084

93

.68912

.68528

.68148

.67770

.67396

94

.70055

.69680

.69309

.68941

.68576

95

.71054

.70689

.70326

.69966

.69609

96

.71893

.71535

.71180

.70827

.70476

97

.72643

.72292

.71943

.71596

.71252

98

.73294

.72948

.72604

.72263

.71924

99

.73902

.73561

.73222

.72886

.72551

100

.74506

.74170

.73836

.73504

.73174

101

.75021

.74689

.74359

.74030

.73704

102

.75573

.75244

.74918

.74593

.74270

103

.76293

.75970

.75649

.75329

.75011

104

.76954

.76634

.76316

.76000

.75685

105

.77996

.77684

.77373

.77064

.76756

106

.79777

.79481

.79187

.78894

.78602

107

.82346

.82078

.81812

.81546

.81281

108

.86610

.86398

.86187

.85976

.85765

109

.93900

.93800

.93700

.93600

.93500

TABLE E - SINGLE LIFE, UNISEX - TABLE SHOWING THE PRESENT WORTH OF THE REMAINDER INTEREST IN PROPERTY TRANSFERRED TO A UNITRUST HAVING THE ADJUSTED PAYOUT RATE SHOWN - APPLICABLE FOR TRANSFERS AFTER NOVEMBER 30, 1983, AND BEFORE MAY 1, 1989

(1) Age

(2) Adjusted payout rate

13.2%

13.4%

13.6%

13.8%

14.0%

0

.02325

.02313

.02301

.02290

.02279

1

.00536

.00525

.00514

.00505

.00495

2

.00484

.00472

.00462

.00451

.00442

3

.00465

.00453

.00442

.00431

.00421

4

.00461

.00449

.00437

.00426

.00415

5

.00470

.00457

.00444

.00432

.00421

6

.00488

.00474

.00460

.00447

.00435

7

.00512

.00496

.00482

.00468

.00455

8

.00543

.00527

.00512

.00497

.00483

9

.00585

.00568

.00551

.00536

.00521

10

.00637

.00619

.00601

.00584

.00568

11

.00701

.00681

.00662

.00644

.00627

12

.00776

.00755

.00735

.00716

.00697

13

.00857

.00734

.00813

.00793

.00773

14

.00938

.00914

.00892

.00870

.00850

15

.01014

.00989

.00965

.00942

.00921

16

.01080

.01054

.01029

.01005

.00983

17

.01137

.01109

.01083

.01058

.01035

18

.01186

.01157

.01130

.01103

.01078

19

.01230

.01300

.01171

.01143

.01117

20

.01275

.01243

.01212

.01183

.01155

21

.01319

.01285

.01253

.01222

.01193

22

.01364

.01328

.01293

.01261

.01230

23

.01410

.01372

.01336

.01301

.01268

24

.01463

.01422

.01383

.01347

.01312

25

.01525

.01482

.01441

.01401

.01364

26

.01601

.01555

.01511

.01469

.01430

27

.01692

.01643

.01596

.01551

.01509

28

.01800

.01748

.01697

.01650

.01604

29

.01922

.01865

.01812

.01760

.01712

30

.02058

.01998

.01940

.01886

.01833

31

.02206

.02142

.02080

.02022

.01966

32

.02370

.02301

.02236

.02173

.02113

33

.02550

.02477

.02407

.02340

.02276

34

.02746

.02667

.02592

.02521

.02452

35

.02960

.02876

.02796

.02719

.02646

36

.03193

.03103

.03017

.02936

.02858

37

.03444

.03348

.03257

.03170

.03087

38

.03714

.03612

.03515

.03422

.03333

39

.04002

.03894

.03791

.03692

.03597

40

.04312

.04197

.04087

.03891

.03880

41

.04643

.04521

.04404

.04292

.04185

42

.05001

.04871

.04747

.04628

.04514

43

.05382

.05245

.05113

.04987

.04865

44

.05789

.05644

.05505

.05371

.05242

45

.06220

.06067

.05919

.05777

.05641

46

.06678

.06516

.06360

.06210

.06065

47

.07162

.06991

.06826

.06668

.06515

48

.07678

.07498

.07324

.07157

.06996

49

.08225

.08035

.07852

.07676

.07506

50

.08807

.08607

.08415

.08229

.08050

51

.09421

.09211

.09009

.08814

.08625

52

.10070

.09850

.09637

.09432

.09234

53

.10753

.10523

.10300

.10085

.09877

54

.11468

.11227

.10994

.10769

.10551

55

.12218

.11966

.11722

.11487

.11258

56

.12999

.12737

.12483

.12236

.11998

57

.13818

.13545

.13279

.13022

.12773

58

.14673

.14388

.14112

.13844

.13584

59

.15568

.15272

.14985

.14706

.14435

60

.16505

.16198

.15899

.15609

.15327

61

.17488

.17169

.16859

.16558

.16265

62

.18518

.18187

.17866

.17554

.17251

63

.19596

.19255

.18923

.18600

.18285

64

.20723

.20371

.20028

.19694

.19368

65

.21898

.21535

.21181

.20836

.20500

66

.23121

.22748

.22383

.22028

.21681

67

.24392

.24008

.23633

.23267

.22910

68

.25711

.25317

.24932

.24556

.24189

69

.27083

.26680

.26285

.25900

.25523

70

.28512

.28100

.27697

.27302

.26916

71

.30007

.29587

.29176

.28773

.28378

72

.31572

.31145

.30726

.30315

.29913

73

.33199

.32765

.32340

.31923

.31514

74

.34871

.34431

.34000

.33577

.33162

75

.36568

.36124

.35688

.35260

.34840

76

.38281

.37833

.37393

.36961

.36537

77

.40006

.39555

.39113

.38677

.38249

78

.41745

.41293

.40848

.40410

.39980

79

.43508

.43055

.42609

.42170

.41737

80

.45303

.44850

.44404

.43964

.43531

81

.47115

.46663

.46218

.45779

.45347

82

.48928

.48479

.48036

.47599

.47168

83

.50744

.50298

.49858

.49424

.48995

84

.52575

.52134

.51698

.51268

.50843

85

.54429

.53994

.53564

.53139

.52720

86

.56257

.55829

.55406

.54988

.54574

87

.57993

.57572

.57156

.56745

.56338

88

.59625

.59212

.58804

.58399

.57999

89

.61191

.60786

.60384

.59987

.59594

90

.62741

.62344

.61952

.61562

.61177

91

.64264

.63877

.63493

.63113

.62736

92

.65703

.65326

.64951

.64580

.64212

93

.67024

.66656

.66291

.65928

.65568

94

.68213

.67854

.67497

.67142

.66791

95

.69255

.68903

.68554

.68207

.67863

96

.70128

.69783

.69440

.69100

.68762

97

.70910

.70570

.70233

.69899

.69566

98

.71587

.71252

.70920

.70590

.70263

99

.72219

.71889

.71562

.71236

.70913

100

.72847

.72522

.72189

.71877

.71558

101

.73380

.73058

.72738

.72420

.72104

102

.73949

.73630

.73313

.72998

.72685

103

.74695

.74381

.74068

.73758

.73449

104

.75372

.75060

.74751

.74442

.74136

105

.76449

.76144

.75840

.75538

.75237

106

.78311

.78021

.77732

.77444

.77157

107

.81016

.80752

.80489

.80227

.79965

108

.85554

.85344

.85134

.84924

.84715

109

.93400

.93300

.93200

.93100

.93000

TABLE F(1)

TABLE F(1) - 10 PERCENT - TABLE SHOWING FACTORS FOR COMPUTATIONS OF THE ADJUSTED PAYOUT RATE FOR CERTAIN VALUATIONS AND PAYOUT SEQUENCES - APPLICABLE FOR TRANSFERS AFTER NOVEMBER 30, 1983, AND BEFORE MAY 1, 1989

(1) Number of (2) Factors for payout at the end of

months by which each

the valuation date

precedes the first

payout

At least But less Annual Semi-QuarterlyMonthly

thanperiodannual period period

period

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

1.992089.976731 .965232.957616

1 2.984240.969004 .957596.950041

2 3.976454.961338 .950021

3 4.968729.953733 .942505

4 5.961066.946188

5 6.953463.938703

6 7.945920.931277

7 8.938436

8 9.931012

910.923647

1011.916340

1112.909091

12

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

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

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

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

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

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

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

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

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

TableU(1).-- Unitrust Single

Life Remainder Factors -

Based on Life Table 80CNSMT

[Applicable for Transfers After

April 30, 1989, and Before May 1, 1999]

Age

Adjusted payout rate

4.2%

4.4%

4.6%

4.8%

5.0%

0

.06797

.06181

.05645

.05177

.04768

1

.05881

.05243

.04686

.04199

.03773

2

.06049

.05394

.04821

.04319

.03880

3

.06252

.05579

.04990

.04473

.04020

4

.06479

.05788

.05182

.04650

.04183

5

.06724

.06016

.05393

.04845

.04363

6

.06984

.06257

.05618

.05054

.04557

7

.07259

.06513

.05856

.05276

.04764

8

.07548

.06784

.06109

.05513

.04985

9

.07854

.07071

.06378

.05765

.05221

10

.08176

.07374

.06663

.06033

.05473

11

.08517

.07695

.06966

.06319

.05743

12

.08872

.08031

.07284

.06619

.06026

13

.09238

.08378

.07612

.06929

.06320

14

.09608

.08728

.07943

.07243

.06616

15

.09981

.09081

.08276

.07557

.06914

16

.10356

.09435

.08612

.07874

.07213

17

.10733

.09792

.08949

.08192

.07513

18

.11117

.10155

.09291

.08515

.07817

19

.11509

.10526

.09642

.08847

.08130

20

.11913

.10908

.10003

.09188

.08452

21

.12326

.11300

.10375

.09539

.08784

22

.12753

.11705

.10758

.09902

.09127

23

.13195

.12125

.11156

.10279

.09484

24

.13655

.12563

.11573

.10675

.09860

25

.14136

.13022

.12010

.11091

.10255

26

.14640

.13504

.12471

.11530

.10674

27

.15169

.14011

.12956

.11994

.11117

28

.15721

.14542

.13465

.12482

.11583

29

.16299

.15097

.13999

.12994

.12075

30

.16901

.15678

.14559

.13533

.12592

31

.17531

.16287

.15146

.14099

.13137

32

.18186

.16921

.15759

.14691

.13709

33

.18869

.17584

.16401

.15312

.14309

34

.19578

.18273

.17070

.15961

.14937

35

.20315

.18990

.17767

.16637

.15593

36

.21076

.19732

.18490

.17340

.16276

37

.21863

.20501

.19239

.18071

.16987

38

.22676

.21296

.20016

.18828

.17725

39

.23515

.22118

.20820

.19614

.18492

40

.24379

.22967

.21652

.20428

.19288

41

.25270

.23842

.22511

.21270

.20112

42

.26184

.24742

.23395

.22137

.20962

43

.27123

.25666

.24305

.23031

.21840

44

.28085

.26616

.25241

.23952

.22745

45

.29072

.27591

.26203

.24901

.23678

46

.30082

.28591

.27191

.25875

.24639

47

.31116

.29616

.28204

.26877

.25626

48

.32171

.30663

.29241

.27902

.26640

49

.33245

.31730

.30300

.28950

.27676

50

.34338

.32816

.31379

.30020

.28735

51

.35449

.33923

.32479

.31112

.29818

52

.36582

.35053

.33603

.32230

.30927

53

.37736

.36205

.34751

.33372

.32063

54

.38909

.37376

.35921

.34537

.33221

55

.40099

.38568

.37111

.35724

.34404

56

.41308

.39779

.38322

.36934

.35610

57

.42536

.41011

.39555

.38167

.36841

58

.43781

.42262

.40810

.39422

.38096

59

.45043

.43530

.42083

.40698

.39373

60

.46318

.44813

.43372

.41992

.40668

61

.47602

.46107

.44674

.43299

.41979

62

.48893

.47410

.45986

.44617

.43303

63

.50190

.48720

.47306

.45946

.44638

64

.51494

.50038

.48636

.47286

.45986

65

.52808

.51368

.49980

.48641

.47350

66

.54134

.52711

.51338

.50013

.48733

67

.55471

.54068

.52712

.51401

.50134

68

.56820

.55437

.54100

.52805

.51552

69

.58172

.56812

.55495

.54219

.52982

70

.59526

.58190

.56894

.55637

.54417

71

.60874

.59564

.58291

.57055

.55854

72

.62218

.60934

.59685

.58471

.57291

73

.63557

.62301

.61078

.59887

.58728

74

.64896

.63669

.62472

.61307

.60171

75

.66237

.65040

.63872

.62733

.61622

76

.67581

.66416

.65279

.64168

.63083

77

.68925

.67793

.66688

.65606

.64550

78

.70263

.69166

.68093

.67044

.66016

79

.71585

.70525

.69486

.68468

.67471

80

.72885

.71860

.70856

.69872

.68906

81

.74150

.73162

.72193

.71242

.70308

82

.75376

.74425

.73490

.72572

.71671

83

.76559

.75643

.74744

.73859

.72989

84

.77700

.76821

.75955

.75104

.74266

85

.78805

.77961

.77130

.76311

.75505

86

.79866

.79056

.78258

.77472

.76697

87

.80870

.80094

.79329

.78574

.77829

88

.81825

.81081

.80348

.79623

.78908

89

.82746

.82035

.81332

.80638

.79952

90

.83643

.82963

.82291

.81627

.80971

91

.84503

.83854

.83212

.82578

.81950

92

.85308

.84689

.84076

.83470

.82870

93

.86052

.85460

.84875

.84295

.83721

94

.86729

.86163

.85602

.85046

.84496

95

.87338

.86795

.86257

.85723

.85195

96

.87877

.87354

.86836

.86323

.85814

97

.88365

.87861

.87362

.86867

.86375

98

.88805

.88318

.87835

.87356

.86880

99

.89210

.88739

.88271

.87807

.87347

100

.89588

.89131

.88678

.88227

.87780

101

.89949

.89506

.89066

.88629

.88195

102

.90325

.89897

.89471

.89047

.88627

103

.90724

.90311

.89900

.89491

.89085

104

.91167

.90770

.90376

.89983

.89593

105

.91708

.91333

.90959

.90587

.90217

106

.92470

.92126

.91782

.91440

.91100

107

.93545

.93246

.92948

.92650

.92353

108

.95239

.95016

.94792

.94569

.94346

109

.97900

.97800

.97700

.97600

.97500

(Table continued)

Age

Adjusted payout rate

5.2%

5.4%

5.6%

5.8%

6.0%

0

.04410

.04096

.03820

.03578

.03364

1

.03400

.03072

.02784

.02531

.02308

2

.03494

.03155

.02856

.02593

.02361

3

.03621

.03270

.02961

.02688

.02446

4

.03771

.03408

.03087

.02804

.02553

5

.03937

.03562

.03230

.02936

.02675

6

.04117

.03729

.03385

.03080

.02809

7

.04310

.03909

.03552

.03236

.02954

8

.04517

.04102

.03733

.03405

.03113

9

.04738

.04310

.03928

.03588

.03285

10

.04976

.04533

.04138

.03786

.03471

11

.05230

.04772

.04364

.04000

.03673

12

.05498

.05026

.04604

.04227

.03889

13

.05776

.05289

.04853

.04463

.04113

14

.06056

.05554

.05104

.04701

.04338

15

.06337

.05820

.05356

.04938

.04563

16

.06619

.06086

.05607

.05176

.04787

17

.06902

.06353

.05858

.05413

.05010

18

.07189

.06623

.06113

.05652

.05236

19

.07484

.06901

.06375

.05899

.05469

20

.07788

.07188

.06645

.06154

.05708

21

.08101

.07483

.06923

.06416

.05955

22

.08426

.07789

.07212

.06688

.06212

23

.08763

.08109

.07514

.06973

.06481

24

.09119

.08446

.07833

.07274

.06766

25

.09495

.08802

.08171

.07595

.07069

26

.09893

.09181

.08531

.07937

.07394

27

.10316

.09584

.08915

.08302

.07742

28

.10762

.10010

.09322

.08691

.08112

29

.11233

.10461

.09753

.09104

.08507

30

.11729

.10937

.10210

.09541

.08926

31

.12254

.11441

.10694

.10006

.09372

32

.12804

.11972

.11205

.10497

.09844

33

.13384

.12531

.11744

.11017

.10345

34

.13992

.13119

.12312

.11565

.10874

35

.14628

.13735

.12908

.12142

.11431

36

.15291

.14377

.13531

.12745

.12016

37

.15982

.15049

.14182

.13377

.12628

38

.16701

.15748

.14862

.14037

.13269

39

.17448

.16476

.15571

.14727

.13940

40

.18225

.17234

.16310

.15447

.14641

41

.19031

.18021

.17078

.16197

.15372

42

.19864

.18836

.17875

.16975

.16132

43

.20724

.19679

.18700

.17782

.16921

44

.21613

.20551

.19554

.18618

.17739

45

.22530

.21452

.20438

.19485

.18589

46

.23476

.22381

.21352

.20382

.19468

47

.24449

.23340

.22295

.21309

.20379

48

.25449

.24326

.23265

.22264

.21318

49

.26473

.25336

.24262

.23246

.22285

50

.27521

.26371

.25283

.24253

.23277

51

.28593

.27431

.26331

.25287

.24297

52

.29692

.28520

.27408

.26352

.25349

53

.30819

.29637

.28514

.27446

.26431

54

.31970

.30780

.29647

.28569

.27542

55

.33146

.31949

.30807

.29719

.28681

56

.34348

.33143

.31994

.30898

.29851

57

.35575

.34366

.33210

.32106

.31051

58

.36828

.35615

.34454

.33344

.32281

59

.38104

.36888

.35724

.34609

.33540

60

.39400

.38183

.37017

.35898

.34824

61

.40713

.39497

.38329

.37207

.36129

62

.42039

.40825

.39657

.38534

.37454

63

.43379

.42168

.41001

.39878

.38796

64

.44733

.43526

.42362

.41240

.40158

65

.46104

.44903

.43743

.42624

.41544

66

.47496

.46302

.45148

.44033

.42956

67

.48908

.47723

.46577

.45467

.44394

68

.50339

.49165

.48027

.46925

.45858

69

.51783

.50620

.49494

.48401

.47341

70

.53234

.52086

.50971

.49889

.48838

71

.54687

.53554

.52453

.51382

.50342

72

.56143

.55026

.53939

.52882

.51854

73

.57600

.56501

.55431

.54389

.53373

74

.59064

.57985

.56932

.55906

.54906

75

.60538

.59480

.58447

.57439

.56455

76

.62023

.60988

.59977

.58989

.58023

77

.63516

.62506

.61517

.60551

.59605

78

.65010

.64026

.63062

.62119

.61195

79

.66495

.65538

.64600

.63681

.62780

80

.67959

.67031

.66120

.65227

.64350

81

.69392

.68492

.67609

.66742

.65890

82

.70785

.69915

.69059

.68219

.67393

83

.72134

.71293

.70466

.69652

.68852

84

.73441

.72629

.71831

.71044

.70270

85

.74711

.73929

.73158

.72399

.71652

86

.75933

.75180

.74438

.73707

.72985

87

.77095

.76370

.75656

.74951

.74255

88

.78202

.77506

.76818

.76139

.75469

89

.79275

.78606

.77945

.77292

.76647

90

.80322

.79681

.79047

.78420

.77801

91

.81330

.80716

.80109

.79509

.78915

92

.82276

.81689

.81107

.80532

.79963

93

.83152

.82590

.82033

.81481

.80935

94

.83951

.83412

.82877

.82348

.81823

95

.84672

.84153

.83639

.83129

.82624

96

.85309

.84809

.84313

.83822

.83334

97

.85888

.85405

.84926

.84450

.83979

98

.86409

.85941

.85477

.85016

.84559

99

.86890

.86436

.85986

.85539

.85095

100

.87337

.86896

.86459

.86024

.85593

101

.87764

.87336

.86911

.86488

.86069

102

.88209

.87794

.87381

.86971

.86564

103

.88681

.88279

.87880

.87484

.87089

104

.89205

.88819

.88435

.88053

.87673

105

.89848

.89481

.89116

.88752

.88391

106

.90760

.90422

.90085

.89749

.89414

107

.92057

.91762

.91467

.91173

.90880

108

.94123

.93900

.93678

.93456

.93234

109

.97400

.97300

.97200

.97100

.97000

Age

Adjusted payout rate

6.2%

6.4%

6.6%

6.8%

7.0%

0

.03176

.03009

.02861

.02730

.02613

1

.02110

.01936

.01781

.01644

.01522

2

.02156

.01974

.01812

.01669

.01541

3

.02233

.02043

.01875

.01725

.01591

4

.02330

.02132

.01956

.01800

.01660

5

.02443

.02237

.02054

.01890

.01743

6

.02568

.02353

.02162

.01990

.01837

7

.02704

.02480

.02280

.02102

.01941

8

.02852

.02619

.02411

.02224

.02057

9

.03014

.02772

.02554

.02360

.02184

10

.03190

.02938

.02711

.02508

.02325

11

.03381

.03119

.02883

.02672

.02481

12

.03585

.03313

.03068

.02847

.02648

13

.03798

.03515

.03260

.03030

.02822

14

.04012

.03718

.03453

.03213

.02997

15

.04225

.03919

.03644

.03395

.03169

16

.04436

.04120

.03833

.03574

.03339

17

.04647

.04319

.04021

.03752

.03507

18

.04860

.04519

.04210

.03930

.03675

19

.05079

.04725

.04404

.04113

.03847

20

.05304

.04938

.04604

.04301

.04025

21

.05537

.05157

.04811

.04495

.04208

22

.05779

.05385

.05025

.04698

.04398

23

.06032

.05623

.05250

.04910

.04598

24

.06302

.05878

.05491

.05136

.04812

25

.06589

.06150

.05748

.05380

.05042

26

.06897

.06442

.06025

.05643

.05292

27

.07228

.06757

.06325

.05928

.05563

28

.07582

.07094

.06646

.06234

.05854

29

.07958

.07454

.06990

.06562

.06167

30

.08360

.07838

.07357

.06913

.06504

31

.08788

.08249

.07751

.07291

.06866

32

.09242

.08685

.08170

.07694

.07252

33

.09724

.09149

.08617

.08124

.07666

34

.10234

.09641

.09091

.08581

.08107

35

.10773

.10161

.09594

.09066

.08575

36

.11338

.10708

.10122

.09577

.09070

37

.11932

.11283

.10680

.10117

.09592

38

.12554

.11887

.11265

.10685

.10142

39

.13206

.12521

.11880

.11282

.10722

40

.13888

.13184

.12526

.11909

.11332

41

.14601

.13878

.13201

.12567

.11972

42

.15342

.14601

.13906

.13254

.12641

43

.16112

.15353

.14640

.13970

.13340

44

.16913

.16136

.15406

.14718

.14070

45

.17745

.16951

.16202

.15497

.14832

46

.18608

.17796

.17030

.16308

.15625

47

.19501

.18673

.17890

.17150

.16451

48

.20425

.19579

.18780

.18024

.17308

49

.21375

.20514

.19698

.18926

.18193

50

.22352

.21476

.20644

.19856

.19107

51

.23358

.22467

.21620

.20816

.20051

52

.24396

.23490

.22628

.21809

.21030

53

.25465

.24545

.23670

.22836

.22042

54

.26563

.25631

.24742

.23895

.23086

55

.27692

.26747

.25846

.24986

.24164

56

.28850

.27895

.26982

.26109

.25275

57

.30041

.29076

.28152

.27267

.26421

58

.31263

.30288

.29355

.28460

.27602

59

.32515

.31532

.30590

.29685

.28817

60

.33793

.32803

.31853

.30940

.30062

61

.35093

.34098

.33141

.32220

.31335

62

.36414

.35414

.34451

.33524

.32631

63

.37754

.36750

.35783

.34850

.33951

64

.39115

.38108

.37137

.36200

.35296

65

.40500

.39493

.38519

.37579

.36670

66

.41914

.40906

.39932

.38990

.38079

67

.43355

.42350

.41376

.40434

.39521

68

.44824

.43822

.42851

.41909

.40996

69

.46313

.45316

.44348

.43409

.42498

70

.47818

.46827

.45864

.44929

.44020

71

.49331

.48348

.47391

.46461

.45557

72

.50853

.49879

.48930

.48007

.47108

73

.52384

.51421

.50482

.49566

.48674

74

.53930

.52979

.52050

.51145

.50261

75

.55495

.54557

.53641

.52747

.51873

76

.57079

.56157

.55256

.54374

.53513

77

.58680

.57775

.56890

.56024

.55176

78

.60291

.59405

.58537

.57687

.56855

79

.61898

.61032

.60184

.59353

.58537

80

.63491

.62647

.61819

.61007

.60210

81

.65054

.64234

.63427

.62636

.61858

82

.66582

.65784

.65000

.64229

.63472

83

.68065

.67291

.66530

.65781

.65044

84

.69508

.68758

.68020

.67293

.66577

85

.70915

.70190

.69475

.68770

.68076

86

.72274

.71573

.70882

.70200

.69528

87

.73569

.72892

.72224

.71565

.70915

88

.74807

.74154

.73509

.72872

.72243

89

.76010

.75381

.74759

.74144

.73537

90

.77189

.76584

.75985

.75394

.74809

91

.78327

.77746

.77171

.76603

.76040

92

.79399

.78841

.78289

.77743

.77202

93

.80394

.79858

.79328

.78803

.78283

94

.81303

.80788

.80278

.79773

.79272

95

.82124

.81628

.81136

.80649

.80166

96

.82851

.82372

.81897

.81426

.80959

97

.83512

.83048

.82588

.82132

.81679

98

.84106

.83656

.83210

.82767

.82328

99

.84655

.84218

.83785

.83354

.82927

100

.85165

.84740

.84318

.83899

.83483

101

.85652

.85238

.84827

.84419

.84013

102

.86159

.85757

.85358

.84960

.84566

103

.86697

.86307

.85920

.85535

.85152

104

.87295

.86919

.86544

.86172

.85802

105

.88030

.87672

.87315

.86959

.86605

106

.89081

.88749

.88418

.88088

.87760

107

.90588

.90296

.90005

.89715

.89425

108

.93013

.92791

.92570

.92350

.92129

109

.96900

.96800

.96700

.96600

.96500

(Table continued)

Age

Adjusted payout rate

7.2%

7.4%

7.6%

7.8%

8.0%

0

.02509

.02416

.02333

.02258

.02191

1

.01413

.01316

.01229

.01150

.01080

2

.01427

.01325

.01234

.01152

.01078

3

.01471

.01364

.01268

.01182

.01105

4

.01535

.01422

.01322

.01231

.01149

5

.01612

.01494

.01389

.01293

.01208

6

.01700

.01576

.01465

.01365

.01275

7

.01798

.01668

.01552

.01446

.01351

8

.01906

.01770

.01648

.01537

.01437

9

.02027

.01885

.01756

.01640

.01535

10

.02160

.02012

.01877

.01755

.01645

11

.02308

.02153

.02012

.01884

.01768

12

.02468

.02305

.02157

.02023

.01902

13

.02635

.02464

.02310

.02170

.02042

14

.02801

.02623

.02462

.02315

.02181

15

.02965

.02779

.02611

.02457

.02317

16

.03126

.02932

.02756

.02595

.02449

17

.03285

.03082

.02898

.02730

.02577

18

.03443

.03232

.03040

.02864

.02703

19

.03606

.03386

.03185

.03001

.02833

20

.03773

.03543

.03333

.03141

.02965

21

.03945

.03705

.03486

.03285

.03101

22

.04125

.03874

.03645

.03435

.03242

23

.04313

.04052

.03812

.03592

.03390

24

.04515

.04242

.03992

.03762

.03550

25

.04733

.04448

.04187

.03946

.03725

26

.04969

.04673

.04400

.04148

.03916

27

.05227

.04917

.04632

.04369

.04126

28

.05504

.05182

.04884

.04609

.04355

29

.05804

.05468

.05157

.04870

.04604

30

.06125

.05775

.05452

.05152

.04874

31

.06472

.06108

.05771

.05457

.05167

32

.06844

.06465

.06113

.05786

.05483

33

.07242

.06848

.06482

.06141

.05824

34

.07667

.07257

.06876

.06521

.06191

35

.08119

.07694

.07298

.06928

.06583

36

.08597

.08156

.07744

.07360

.07001

37

.09102

.08645

.08217

.07818

.07444

38

.09636

.09162

.08719

.08304

.07915

39

.10198

.09708

.09249

.08818

.08414

40

.10791

.10284

.09808

.09361

.08942

41

.11414

.10890

.10398

.09935

.09499

42

.12066

.11525

.11016

.10537

.10086

43

.12747

.12189

.11663

.11168

.10701

44

.13460

.12885

.12342

.11830

.11347

45

.14204

.13612

.13053

.12525

.12025

46

.14981

.14372

.13796

.13251

.12735

47

.15790

.15164

.14571

.14010

.13478

48

.16630

.15987

.15378

.14800

.14252

49

.17499

.16840

.16214

.15620

.15056

50

.18396

.17721

.17080

.16470

.15890

51

.19325

.18634

.17976

.17350

.16755

52

.20288

.19581

.18908

.18267

.17655

53

.21285

.20563

.19875

.19218

.18592

54

.22315

.21579

.20876

.20204

.19562

55

.23379

.22628

.21911

.21225

.20568

56

.24476

.23712

.22981

.22281

.21611

57

.25610

.24833

.24089

.23376

.22691

58

.26780

.25991

.25234

.24508

.23811

59

.27984

.27184

.26416

.25677

.24968

60

.29219

.28409

.27630

.26880

.26159

61

.30483

.29663

.28873

.28113

.27381

62

.31771

.30942

.30144

.29374

.28631

63

.33084

.32247

.31440

.30661

.29910

64

.34422

.33579

.32765

.31978

.31217

65

.35792

.34943

.34122

.33328

.32560

66

.37197

.36343

.35517

.34717

.33943

67

.38636

.37780

.36950

.36145

.35365

68

.40111

.39252

.38419

.37611

.36827

69

.41613

.40754

.39919

.39109

.38322

70

.43137

.42279

.41445

.40634

.39845

71

.44677

.43821

.42988

.42177

.41388

72

.46233

.45380

.44550

.43741

.42952

73

.47805

.46957

.46130

.45324

.44538

74

.49399

.48557

.47736

.46934

.46152

75

.51020

.50187

.49372

.48577

.47799

76

.52670

.51847

.51041

.50253

.49483

77

.54346

.53534

.52739

.51960

.51198

78

.56040

.55241

.54458

.53691

.52940

79

.57738

.56954

.56185

.55431

.54691

80

.59428

.58660

.57907

.57167

.56441

81

.61094

.60344

.59606

.58882

.58170

82

.62727

.61994

.61274

.60566

.59870

83

.64319

.63605

.62903

.62212

.61532

84

.65872

.65178

.64495

.63821

.63158

85

.67392

.66718

.66054

.65399

.64754

86

.68865

.68212

.67567

.66931

.66304

87

.70273

.69639

.69014

.68397

.67788

88

.71622

.71009

.70403

.69805

.69214

89

.72937

.72344

.71758

.71179

.70607

90

.74230

.73659

.73093

.72534

.71981

91

.75484

.74933

.74388

.73850

.73316

92

.76667

.76137

.75613

.75093

.74579

93

.77768

.77258

.76753

.76252

.75757

94

.78776

.78284

.77797

.77315

.76837

95

.79687

.79213

.78742

.78276

.77814

96

.80496

.80036

.79581

.79129

.78682

97

.81230

.80785

.80343

.79905

.79471

98

.81892

.81459

.81030

.80604

.80181

99

.82503

.82082

.81664

.81249

.80837

100

.83070

.82660

.82252

.81848

.81446

101

.83611

.83210

.82813

.82418

.82026

102

.84174

.83784

.83397

.83012

.82630

103

.84771

.84392

.84016

.83642

.83270

104

.85434

.85068

.84704

.84341

.83981

105

.86253

.85903

.85554

.85207

.84861

106

.87433

.87106

.86782

.86458

.86135

107

.89137

.88849

.88561

.88275

.87989

108

.91909

.91689

.91469

.91250

.91031

109

.96400

.96300

.96200

.96100

.96000

Age

Adjusted payout rate

8.2%

8.4%

8.6%

8.8%

9.0%

0

.02130

.02075

.02025

.01980

.01939

1

.01017

.00960

.00908

.00861

.00819

2

.01011

.00951

.00897

.00848

.00803

3

.01035

.00971

.00914

.00862

.00815

4

.01076

.01009

.00948

.00894

.00843

5

.01130

.01059

.00996

.00938

.00885

6

.01193

.01119

.01051

.00990

.00934

7

.01265

.01187

.01116

.01051

.00992

8

.01347

.01264

.01189

.01121

.01058

9

.01440

.01353

.01274

.01201

.01135

10

.01544

.01453

.01369

.01293

.01223

11

.01662

.01566

.01478

.01398

.01324

12

.01791

.01690

.01597

.01513

.01435

13

.01926

.01820

.01722

.01634

.01552

14

.02059

.01948

.01846

.01752

.01667

15

.02189

.02072

.01965

.01867

.01777

16

.02315

.02192

.02080

.01977

.01882

17

.02436

.02308

.02190

.02082

.01982

18

.02556

.02422

.02298

.02184

.02080

19

.02679

.02537

.02408

.02288

.02178

20

.02804

.02656

.02519

.02394

.02278

21

.02932

.02776

.02633

.02501

.02380

22

.03065

.02902

.02751

.02613

.02485

23

.03204

.03033

.02876

.02730

.02595

24

.03356

.03176

.03010

.02857

.02716

25

.03520

.03332

.03158

.02997

.02848

26

.03702

.03504

.03321

.03152

.02995

27

.03902

.03695

.03502

.03324

.03159

28

.04120

.03902

.03700

.03513

.03339

29

.04358

.04129

.03917

.03720

.03537

30

.04616

.04376

.04154

.03947

.03754

31

.04897

.04646

.04413

.04195

.03993

32

.05200

.04938

.04693

.04465

.04252

33

.05529

.05254

.04998

.04758

.04534

34

.05883

.05595

.05326

.05075

.04840

35

.06262

.05961

.05680

.05417

.05170

36

.06665

.06351

.06057

.05781

.05523

37

.07094

.06766

.06459

.06171

.05900

38

.07550

.07208

.06888

.06586

.06303

39

.08034

.07678

.07344

.07029

.06733

40

.08547

.08177

.07828

.07499

.07190

41

.09090

.08704

.08341

.07998

.07675

42

.09661

.09260

.08882

.08525

.08188

43

.10260

.09844

.09451

.09080

.08729

44

.10891

.10459

.10051

.09666

.09300

45

.11553

.11106

.10683

.10282

.09902

46

.12247

.11784

.11346

.10930

.10536

47

.12974

.12496

.12042

.11611

.11202

48

.13732

.13238

.12769

.12323

.11899

49

.14520

.14011

.13526

.13064

.12625

50

.15338

.14812

.14312

.13836

.13381

51

.16187

.15646

.15130

.14639

.14169

52

.17072

.16516

.15985

.15478

.14993

53

.17993

.17422

.16876

.16353

.15854

54

.18949

.18362

.17801

.17264

.16750

55

.19940

.19339

.18763

.18212

.17683

56

.20968

.20353

.19762

.19196

.18654

57

.22035

.21406

.20802

.20222

.19665

58

.23142

.22499

.21881

.21287

.20717

59

.24286

.23630

.23000

.22393

.21809

60

.25465

.24797

.24154

.23534

.22938

61

.26676

.25996

.25341

.24710

.24101

62

.27916

.27225

.26559

.25916

.25295

63

.29184

.28483

.27806

.27152

.26520

64

.30483

.29772

.29085

.28421

.27779

65

.31817

.31098

.30402

.29729

.29076

66

.33192

.32466

.31762

.31079

.30418

67

.34609

.33876

.33164

.32474

.31805

68

.36066

.35328

.34610

.33914

.33238

69

.37558

.36815

.36093

.35391

.34709

70

.39078

.38332

.37606

.36900

.36213

71

.40620

.39872

.39144

.38435

.37744

72

.42184

.41435

.40706

.39994

.39301

73

.43771

.43023

.42293

.41581

.40886

74

.45387

.44641

.43912

.43201

.42505

75

.47039

.46296

.45570

.44861

.44167

76

.48729

.47991

.47269

.46563

.45872

77

.50452

.49722

.49006

.48305

.47619

78

.52203

.51481

.50773

.50079

.49399

79

.53966

.53254

.52556

.51870

.51198

80

.55728

.55028

.54340

.53665

.53002

81

.57471

.56784

.56109

.55445

.54792

82

.59186

.58512

.57850

.57199

.56558

83

.60863

.60204

.59556

.58918

.58289

84

.62505

.61862

.61228

.60604

.59989

85

.64118

.63491

.62873

.62263

.61663

86

.65685

.65075

.64473

.63879

.63294

87

.67187

.66594

.66008

.65430

.64859

88

.68631

.68054

.67485

.66923

.66367

89

.70042

.69483

.68930

.68384

.67845

90

.71434

.70894

.70359

.69830

.69307

91

.72789

.72266

.71750

.71239

.70733

92

.74070

.73567

.73068

.72574

.72085

93

.75266

.74780

.74298

.73821

.73348

94

.76363

.75893

.75428

.74967

.74510

95

.77356

.76901

.76451

.76005

.75562

96

.78237

.77797

.77360

.76927

.76497

97

.79039

.78612

.78187

.77766

.77348

98

.79762

.79345

.78932

.78522

.78115

99

.80429

.80023

.79620

.79220

.78823

100

.81047

.80651

.80258

.79867

.79479

101

.81636

.81249

.80865

.80483

.80104

102

.82250

.81872

.81497

.81124

.80754

103

.82900

.82532

.82167

.81804

.81442

104

.83622

.83266

.82911

.82558

.82207

105

.84517

.84174

.83833

.83494

.83156

106

.85814

.85494

.85175

.84857

.84540

107

.87704

.87420

.87136

.86853

.86571

108

.90812

.90593

.90375

.90156

.89939

109

.95900

.95800

.95700

.95600

.95500

(Table continued)

Age

Adjusted payout rate

9.2%

9.4%

9.6%

9.8%

10.0%

0

.01901

.01867

.01835

.01806

.01779

1

.00780

.00745

.00712

.00683

.00655

2

.00762

.00725

.00690

.00659

.00630

3

.00771

.00732

.00696

.00663

.00632

4

.00798

.00756

.00718

.00683

.00650

5

.00836

.00792

.00752

.00714

.00680

6

.00883

.00836

.00793

.00754

.00717

7

.00938

.00888

.00842

.00800

.00762

8

.01001

.00948

.00900

.00856

.00815

9

.01075

.01019

.00968

.00921

.00877

10

.01159

.01101

.01046

.00997

.00950

11

.01257

.01195

.01137

.01085

.01036

12

.01364

.01298

.01238

.01182

.01131

13

.01477

.01408

.01344

.01285

.01231

14

.01588

.01515

.01448

.01386

.01328

15

.01694

.01617

.01547

.01481

.01421

16

.01795

.01714

.01640

.01572

.01508

17

.01891

.01806

.01728

.01656

.01589

18

.01983

.01894

.01812

.01736

.01665

19

.02077

.01983

.01897

.01817

.01742

20

.02172

.02073

.01982

.01898

.01819

21

.02268

.02164

.02068

.01979

.01896

22

.02367

.02258

.02157

.02063

.01976

23

.02471

.02356

.02249

.02150

.02058

24

.02585

.02463

.02351

.02246

.02149

25

.02710

.02582

.02463

.02352

.02249

26

.02850

.02714

.02589

.02472

.02363

27

.03006

.02863

.02730

.02607

.02492

28

.03178

.03027

.02887

.02757

.02635

29

.03367

.03208

.03061

.02923

.02794

30

.03575

.03408

.03251

.03106

.02969

31

.03804

.03627

.03463

.03309

.03165

32

.04053

.03867

.03693

.03531

.03378

33

.04325

.04130

.03946

.03775

.03614

34

.04620

.04414

.04221

.04040

.03870

35

.04939

.04723

.04520

.04329

.04149

36

.05280

.05053

.04839

.04638

.04449

37

.05646

.05407

.05182

.04971

.04771

38

.06037

.05786

.05550

.05327

.05118

39

.06454

.06191

.05943

.05709

.05489

40

.06898

.06623

.06363

.06118

.05886

41

.07371

.07083

.06811

.06553

.06310

42

.07870

.07569

.07284

.07015

.06760

43

.08397

.08083

.07785

.07503

.07236

44

.08954

.08626

.08316

.08021

.07741

45

.09542

.09201

.08876

.08568

.08276

46

.10161

.09806

.09468

.09146

.08841

47

.10813

.10443

.10091

.09756

.09438

48

.11495

.11111

.10745

.10397

.10065

49

.12207

.11809

.11429

.11066

.10721

50

.12948

.12535

.12141

.11765

.11405

51

.13721

.13294

.12885

.12495

.12121

52

.14531

.14088

.13665

.13261

.12873

53

.15377

.14920

.14482

.14064

.13662

54

.16258

.15787

.15335

.14902

.14486

55

.17176

.16690

.16224

.15777

.15348

56

.18132

.17632

.17152

.16691

.16247

57

.19129

.18615

.18121

.17646

.17189

58

.20168

.19640

.19132

.18643

.18172

59

.21247

.20705

.20184

.19682

.19198

60

.22363

.21808

.21274

.20759

.20262

61

.23513

.22946

.22399

.21871

.21361

62

.24695

.24117

.23557

.23017

.22495

63

.25909

.25319

.24748

.24196

.23661

64

.27157

.26555

.25973

.25409

.24863

65

.28444

.27832

.27240

.26665

.26108

66

.29777

.29155

.28552

.27968

.27400

67

.31156

.30525

.29913

.29319

.28742

68

.32581

.31943

.31323

.30720

.30134

69

.34045

.33400

.32773

.32163

.31569

70

.35545

.34894

.34260

.33643

.33042

71

.37071

.36415

.35776

.35153

.34547

72

.38625

.37965

.37322

.36694

.36082

73

.40207

.39545

.38899

.38267

.37651

74

.41826

.41163

.40514

.39881

.39261

75

.43488

.42824

.42175

.41541

.40920

76

.45196

.44534

.43886

.43251

.42630

77

.46946

.46287

.45642

.45009

.44389

78

.48732

.48078

.47437

.46808

.46191

79

.50538

.49891

.49255

.48632

.48019

80

.52351

.51712

.51083

.50466

.49860

81

.54151

.53521

.52901

.52292

.51692

82

.55927

.55307

.54697

.54097

.53506

83

.57671

.57062

.56462

.55872

.55290

84

.59383

.58786

.58198

.57618

.57047

85

.61070

.60486

.59911

.59343

.58783

86

.62716

.62145

.61583

.61027

.60479

87

.64296

.63739

.63190

.62647

.62112

88

.65818

.65276

.64740

.64211

.63688

89

.67311

.66784

.66262

.65747

.65237

90

.68790

.68278

.67772

.67271

.66775

91

.70232

.69736

.69246

.68760

.68280

92

.71601

.71121

.70647

.70176

.69711

93

.72880

.72417

.71957

.71502

.71051

94

.74057

.73608

.73163

.72722

.72285

95

.75123

.74688

.74257

.73829

.73405

96

.76071

.75648

.75229

.74813

.74401

97

.76934

.76523

.76115

.75710

.75308

98

.77711

.77310

.76913

.76518

.76126

99

.78429

.78038

.77649

.77264

.76881

100

.79094

.78712

.78332

.77955

.77580

101

.79727

.79352

.78981

.78611

.78244

102

.80386

.80020

.79656

.79295

.78936

103

.81083

.80726

.80371

.80018

.79667

104

.81858

.81510

.81165

.80821

.80479

105

.82819

.82485

.82151

.81820

.81489

106

.84225

.83911

.83598

.83286

.82975

107

.86290

.86009

.85729

.85450

.85171

108

.89721

.89504

.89286

.89070

.88853

109

.95400

.95300

.95200

.95100

.95000

Age

Adjusted payout rate

10.2%

10.4%

10.6%

10.8%

11.0%

0

.01754

.01731

.01710

.01690

.01671

1

.00630

.00607

.00585

.00565

.00547

2

.00604

.00579

.00557

.00536

.00516

3

.00604

.00578

.00554

.00532

.00511

4

.00621

.00593

.00568

.00544

.00522

5

.00648

.00619

.00592

.00567

.00544

6

.00684

.00653

.00624

.00597

.00572

7

.00726

.00693

.00663

.00634

.00608

8

.00777

.00742

.00709

.00679

.00651

9

.00837

.00800

.00765

.00733

.00703

10

.00908

.00868

.00832

.00797

.00765

11

.00991

.00949

.00910

.00874

.00840

12

.01083

.01039

.00997

.00959

.00923

13

.01181

.01134

.01090

.01049

.01012

14

.01275

.01226

.01180

.01137

.01097

15

.01365

.01313

.01264

.01219

.01177

16

.01449

.01394

.01343

.01295

.01251

17

.01526

.01469

.01415

.01365

.01318

18

.01600

.01539

.01482

.01430

.01380

19

.01673

.01609

.01550

.01494

.01442

20

.01747

.01679

.01616

.01557

.01502

21

.01820

.01748

.01682

.01620

.01562

22

.01895

.01819

.01749

.01683

.01622

23

.01972

.01893

.01818

.01749

.01684

24

.02058

.01974

.01895

.01822

.01753

25

.02154

.02064

.01981

.01903

.01830

26

.02262

.02167

.02079

.01996

.01919

27

.02385

.02284

.02191

.02103

.02021

28

.02521

.02415

.02316

.02222

.02135

29

.02673

.02561

.02455

.02357

.02264

30

.02842

.02723

.02611

.02506

.02407

31

.03030

.02903

.02784

.02673

.02568

32

.03235

.03101

.02976

.02857

.02746

33

.03463

.03321

.03188

.03062

.02944

34

.03711

.03561

.03419

.03286

.03161

35

.03981

.03822

.03672

.03531

.03398

36

.04271

.04103

.03945

.03796

.03655

37

.04584

.04407

.04239

.04081

.03932

38

.04920

.04733

.04556

.04389

.04231

39

.05280

.05083

.04897

.04721

.04554

40

.05667

.05459

.05263

.05077

.04901

41

.06080

.05861

.05655

.05459

.05272

42

.06518

.06289

.06071

.05864

.05668

43

.06982

.06742

.06513

.06296

.06089

44

.07475

.07223

.06983

.06754

.06537

45

.07998

.07733

.07481

.07242

.07014

46

.08550

.08273

.08010

.07758

.07519

47

.09134

.08845

.08569

.08306

.08055

48

.09748

.09446

.09158

.08882

.08619

49

.10391

.10076

.09775

.09487

.09212

50

.11062

.10734

.10420

.10120

.09832

51

.11764

.11423

.11096

.10783

.10483

52

.12503

.12148

.11807

.11481

.11168

53

.13278

.12909

.12556

.12216

.11891

54

.14088

.13706

.13339

.12986

.12648

55

.14936

.14540

.14159

.13793

.13442

56

.15821

.15412

.15018

.14639

.14274

57

.16749

.16326

.15918

.15526

.15148

58

.17719

.17282

.16862

.16456

.16065

59

.18731

.18281

.17847

.17429

.17025

60

.19782

.19319

.18872

.18440

.18023

61

.20869

.20393

.19934

.19489

.19060

62

.21990

.21502

.21029

.20573

.20131

63

.23144

.22644

.22159

.21690

.21236

64

.24335

.23823

.23326

.22845

.22379

65

.25568

.25045

.24537

.24044

.23566

66

.26850

.26316

.25797

.25293

.24804

67

.28182

.27637

.27108

.26594

.26095

68

.29565

.29011

.28472

.27949

.27439

69

.30991

.30429

.29882

.29349

.28830

70

.32457

.31887

.31332

.30791

.30264

71

.33955

.33378

.32816

.32267

.31732

72

.35485

.34902

.34333

.33778

.33236

73

.37049

.36461

.35887

.35326

.34778

74

.38656

.38064

.37485

.36920

.36366

75

.40312

.39717

.39136

.38566

.38009

76

.42022

.41426

.40842

.40271

.39711

77

.43782

.43187

.42603

.42031

.41470

78

.45586

.44992

.44410

.43839

.43278

79

.47418

.46828

.46248

.45679

.45120

80

.49264

.48679

.48103

.47538

.46982

81

.51103

.50524

.49954

.49394

.48843

82

.52925

.52352

.51789

.51235

.50690

83

.54718

.54154

.53598

.53051

.52512

84

.56484

.55930

.55383

.54844

.54313

85

.58231

.57686

.57149

.56619

.56096

86

.59939

.59405

.58878

.58358

.57845

87

.61583

.61061

.60545

.60035

.59532

88

.63171

.62661

.62156

.61658

.61165

89

.64733

.64235

.63742

.63255

.62774

90

.66285

.65801

.65321

.64847

.64377

91

.67804

.67334

.66868

.66407

.65950

92

.69250

.68793

.68341

.67893

.67450

93

.70604

.70162

.69723

.69288

.68858

94

.71852

.71422

.70997

.70575

.70156

95

.72984

.72567

.72154

.71744

.71337

96

.73992

.73586

.73183

.72784

.72388

97

.74910

.74514

.74122

.73733

.73346

98

.75737

.75351

.74967

.74587

.74209

99

.76501

.76123

.75748

.75376

.75007

100

.77208

.76838

.76471

.76107

.75745

101

.77879

.77517

.77157

.76800

.76444

102

.78579

.78224

.77871

.77521

.77173

103

.79318

.78971

.78626

.78283

.77942

104

.80139

.79801

.79464

.79129

.78796

105

.81161

.80834

.80508

.80184

.79861

106

.82665

.82357

.82049

.81743

.81438

107

.84893

.84616

.84340

.84064

.83789

108

.88637

.88421

.88205

.87989

.87774

109

.94900

.94800

.94700

.94600

.94500

(Table continued)

Age

Adjusted payout rate

11.2%

11.4%

11.6%

11.8%

12.0%

0

.01654

.01638

.01622

.01608

.01594

1

.00530

.00514

.00499

.00485

.00472

2

.00498

.00481

.00465

.00451

.00437

3

.00492

.00474

.00458

.00442

.00427

4

.00502

.00483

.00465

.00448

.00433

5

.00522

.00502

.00483

.00465

.00449

6

.00549

.00528

.00507

.00489

.00471

7

.00583

.00560

.00539

.00518

.00499

8

.00624

.00600

.00577

.00555

.00535

9

.00675

.00649

.00625

.00602

.00580

10

.00736

.00708

.00682

.00657

.00634

11

.00808

.00779

.00751

.00725

.00700

12

.00890

.00858

.00829

.00801

.00775

13

.00976

.00943

.00912

.00883

.00855

14

.01060

.01025

.00992

.00961

.00932

15

.01138

.01101

.01066

.01034

.01003

16

.01209

.01171

.01134

.01100

.01068

17

.01274

.01233

.01195

.01159

.01125

18

.01334

.01291

.01251

.01213

.01177

19

.01393

.01348

.01305

.01265

.01227

20

.01451

.01403

.01358

.01316

.01276

21

.01508

.01457

.01409

.01365

.01323

22

.01565

.01511

.01461

.01414

.01369

23

.01624

.01567

.01514

.01464

.01417

24

.01689

.01629

.01572

.01519

.01469

25

.01762

.01698

.01638

.01582

.01529

26

.01847

.01779

.01715

.01655

.01599

27

.01944

.01872

.01804

.01740

.01680

28

.02053

.01977

.01904

.01836

.01772

29

.02177

.02095

.02018

.01946

.01877

30

.02315

.02227

.02146

.02068

.01996

31

.02470

.02377

.02290

.02207

.02130

32

.02641

.02543

.02450

.02362

.02279

33

.02833

.02728

.02629

.02535

.02447

34

.03043

.02931

.02826

.02726

.02632

35

.03273

.03154

.03042

.02936

.02836

36

.03522

.03396

.03277

.03164

.03057

37

.03791

.03657

.03531

.03411

.03297

38

.04082

.03940

.03806

.03679

.03558

39

.04396

.04246

.04103

.03968

.03840

40

.04733

.04575

.04424

.04280

.04144

41

.05096

.04928

.04768

.04617

.04472

42

.05482

.05305

.05136

.04975

.04822

43

.05893

.05706

.05528

.05358

.05196

44

.06330

.06133

.05945

.05766

.05595

45

.06796

.06588

.06390

.06202

.06021

46

.07290

.07072

.06864

.06665

.06474

47

.07815

.07586

.07367

.07157

.06957

48

.08368

.08128

.07898

.07678

.07467

49

.08949

.08697

.08456

.08225

.08003

50

.09557

.09293

.09041

.08798

.08566

51

.10195

.09919

.09655

.09401

.09158

52

.10868

.10581

.10304

.10039

.09784

53

.11578

.11278

.10989

.10712

.10445

54

.12322

.12009

.11709

.11419

.11141

55

.13103

.12778

.12464

.12163

.11872

56

.13923

.13584

.13258

.12944

.12642

57

.14784

.14433

.14094

.13768

.13453

58

.15688

.15324

.14973

.14634

.14306

59

.16634

.16258

.15894

.15543

.15203

60

.17621

.17231

.16855

.16491

.16139

61

.18644

.18242

.17854

.17477

.17113

62

.19703

.19289

.18887

.18499

.18123

63

.20796

.20370

.19956

.19556

.19167

64

.21927

.21489

.21063

.20651

.20250

65

.23103

.22653

.22216

.21791

.21379

66

.24329

.23868

.23420

.22984

.22560

67

.25609

.25137

.24678

.24231

.23797

68

.26943

.26461

.25991

.25534

.25089

69

.28325

.27833

.27354

.26887

.26432

70

.29750

.29249

.28760

.28284

.27820

71

.31210

.30701

.30204

.29719

.29246

72

.32707

.32190

.31686

.31193

.30711

73

.34242

.33719

.33207

.32707

.32218

74

.35825

.35296

.34778

.34272

.33776

75

.37464

.36930

.36407

.35895

.35394

76

.39163

.38625

.38099

.37583

.37077

77

.40920

.40380

.39851

.39332

.38823

78

.42728

.42188

.41658

.41138

.40627

79

.44572

.44033

.43503

.42983

.42472

80

.46436

.45900

.45372

.44853

.44343

81

.48301

.47768

.47243

.46727

.46219

82

.50153

.49624

.49104

.48591

.48087

83

.51981

.51459

.50943

.50436

.49936

84

.53789

.53273

.52764

.52262

.51767

85

.55581

.55072

.54571

.54076

.53588

86

.57339

.56839

.56346

.55858

.55377

87

.59035

.58545

.58060

.57581

.57108

88

.60678

.60196

.59721

.59251

.58786

89

.62298

.61827

.61361

.60900

.60444

90

.63913

.63453

.62998

.62548

.62103

91

.65498

.65050

.64607

.64169

.63735

92

.67011

.66575

.66144

.65718

.65295

93

.68431

.68008

.67589

.67174

.66762

94

.69742

.69331

.68923

.68519

.68119

95

.70934

.70534

.70137

.69744

.69354

96

.71995

.71605

.71218

.70835

.70454

97

.72963

.72582

.72205

.71830

.71458

98

.73835

.73463

.73093

.72727

.72363

99

.74640

.74276

.73914

.73555

.73198

100

.75385

.75028

.74673

.74321

.73971

101

.76092

.75741

.75392

.75046

.74702

102

.76827

.76483

.76141

.75801

.75463

103

.77604

.77266

.76931

.76598

.76267

104

.78465

.78136

.77808

.77482

.77157

105

.79540

.79220

.78902

.78585

.78270

106

.81134

.80831

.80530

.80229

.79930

107

.83515

.83241

.82969

.82696

.82425

108

.87559

.87344

.87129

.86915

.86701

109

.94400

.94300

.94200

.94100

.94000

(table continued)

Age

Adjusted payout rate

12.2%

12.4%

12.6%

12.8%

13.0%

0

.01581

.01569

.01557

.01546

.01536

1

.00459

.00448

.00437

.00426

.00417

2

.00424

.00412

.00400

.00389

.00379

3

.00414

.00401

.00389

.00377

.00366

4

.00418

.00404

.00391

.00379

.00368

5

.00433

.00418

.00405

.00391

.00379

6

.00454

.00439

.00424

.00410

.00397

7

.00482

.00465

.00449

.00434

.00420

8

.00516

.00498

.00481

.00465

.00450

9

.00560

.00541

.00523

.00505

.00489

10

.00613

.00592

.00573

.00555

.00537

11

.00677

.00655

.00635

.00615

.00597

12

.00751

.00728

.00706

.00685

.00666

13

.00829

.00805

.00782

.00760

.00739

14

.00905

.00879

.00854

.00831

.00809

15

.00974

.00947

.00921

.00897

.00874

16

.01037

.01009

.00982

.00956

.00932

17

.01093

.01063

.01034

.01007

.00982

18

.01143

.01112

.01082

.01053

.01027

19

.01192

.01159

.01127

.01097

.01069

20

.01239

.01204

.01170

.01139

.01109

21

.01283

.01246

.01211

.01178

.01147

22

.01328

.01288

.01251

.01216

.01183

23

.01372

.01331

.01292

.01254

.01219

24

.01422

.01378

.01336

.01297

.01260

25

.01479

.01432

.01388

.01346

.01306

26

.01545

.01495

.01448

.01404

.01362

27

.01623

.01570

.01520

.01472

.01427

28

.01712

.01655

.01601

.01551

.01503

29

.01813

.01752

.01695

.01641

.01589

30

.01927

.01862

.01801

.01743

.01688

31

.02056

.01987

.01922

.01859

.01801

32

.02201

.02127

.02057

.01990

.01927

33

.02363

.02284

.02209

.02138

.02071

34

.02543

.02458

.02378

.02302

.02230

35

.02741

.02651

.02565

.02484

.02407

36

.02956

.02859

.02768

.02681

.02599

37

.03189

.03087

.02990

.02897

.02809

38

.03443

.03334

.03230

.03131

.03037

39

.03718

.03602

.03491

.03386

.03285

40

.04015

.03891

.03774

.03662

.03555

41

.04335

.04204

.04079

.03959

.03846

42

.04677

.04538

.04405

.04278

.04157

43

.05042

.04894

.04754

.04619

.04491

44

.05432

.05276

.05127

.04984

.04848

45

.05849

.05684

.05526

.05375

.05231

46

.06292

.06118

.05952

.05792

.05639

47

.06765

.06581

.06405

.06237

.06075

48

.07265

.07071

.06886

.06708

.06537

49

.07791

.07587

.07392

.07204

.07024

50

.08343

.08129

.07923

.07726

.07536

51

.08924

.08699

.08483

.08276

.08076

52

.09539

.09303

.09076

.08858

.08648

53

.10189

.09942

.09704

.09475

.09255

54

.10872

.10614

.10365

.10126

.09894

55

.11592

.11322

.11062

.10811

.10569

56

.12350

.12068

.11796

.11534

.11281

57

.13148

.12855

.12572

.12298

.12033

58

.13990

.13685

.13389

.13104

.12828

59

.14875

.14557

.14250

.13953

.13665

60

.15799

.15469

.15150

.14841

.14542

61

.16761

.16419

.16088

.15768

.15457

62

.17758

.17404

.17062

.16729

.16407

63

.18791

.18425

.18071

.17726

.17392

64

.19862

.19484

.19118

.18762

.18417

65

.20979

.20590

.20212

.19845

.19487

66

.22149

.21748

.21359

.20980

.20612

67

.23374

.22962

.22562

.22172

.21792

68

.24656

.24234

.23822

.23422

.23031

69

.25988

.25556

.25134

.24724

.24323

70

.27367

.26925

.26493

.26073

.25662

71

.28784

.28333

.27892

.27462

.27042

72

.30241

.29781

.29332

.28893

.28464

73

.31740

.31272

.30815

.30368

.29930

74

.33291

.32817

.32352

.31897

.31452

75

.34903

.34422

.33951

.33490

.33038

76

.36581

.36095

.35619

.35152

.34694

77

.38324

.37835

.37354

.36883

.36420

78

.40126

.39634

.39150

.38676

.38210

79

.41970

.41476

.40992

.40515

.40047

80

.43842

.43348

.42864

.42387

.41918

81

.45719

.45228

.44744

.44267

.43799

82

.47590

.47101

.46619

.46145

.45677

83

.49443

.48957

.48478

.48007

.47542

84

.51279

.50798

.50324

.49856

.49394

85

.53106

.52630

.52161

.51698

.51241

86

.54902

.54434

.53971

.53514

.53062

87

.56640

.56178

.55722

.55271

.54826

88

.58326

.57872

.57423

.56979

.56541

89

.59994

.59548

.59107

.58671

.58240

90

.61662

.61226

.60794

.60367

.59944

91

.63305

.62879

.62457

.62040

.61627

92

.64876

.64461

.64050

.63643

.63239

93

.66355

.65950

.65550

.65153

.64759

94

.67722

.67328

.66938

.66551

.66167

95

.68967

.68583

.68203

.67825

.67451

96

.70076

.69701

.69330

.68961

.68595

97

.71089

.70722

.70359

.69998

.69640

98

.72001

.71642

.71286

.70933

.70582

99

.72844

.72492

.72143

.71796

.71452

100

.73623

.73278

.72935

.72594

.72256

101

.74361

.74021

.73684

.73349

.73016

102

.75128

.74794

.74463

.74133

.73806

103

.75938

.75610

.75284

.74961

.74639

104

.76835

.76514

.76194

.75877

.75561

105

.77956

.77643

.77332

.77023

.76714

106

.79632

.79334

.79038

.78743

.78449

107

.82154

.81884

.81615

.81346

.81079

108

.86487

.86274

.86061

.85848

.85635

109

.93900

.93800

.93700

.93600

.93500

(table continued)

Age

Adjusted payout rate

13.2%

13.4%

13.6%

13.8%

14.0%

0

.01526

.01516

.01507

.01499

.01490

1

.00407

.00399

.00390

.00382

.00375

2

.00369

.00360

.00352

.00343

.00335

3

.00356

.00346

.00337

.00328

.00320

4

.00357

.00347

.00337

.00327

.00319

5

.00368

.00357

.00346

.00336

.00327

6

.00384

.00372

.00361

.00351

.00341

7

.00407

.00394

.00382

.00371

.00360

8

.00436

.00422

.00410

.00397

.00386

9

.00474

.00459

.00446

.00433

.00420

10

.00521

.00505

.00491

.00477

.00463

11

.00580

.00563

.00547

.00532

.00518

12

.00647

.00629

.00613

.00597

.00581

13

.00719

.00701

.00683

.00666

.00650

14

.00789

.00769

.00750

.00732

.00715

15

.00852

.00831

.00811

.00793

.00775

16

.00909

.00887

.00866

.00846

.00827

17

.00958

.00935

.00913

.00892

.00873

18

.01001

.00977

.00954

.00933

.00912

19

.01043

.01017

.00993

.00970

.00949

20

.01081

.01055

.01029

.01005

.00983

21

.01117

.01089

.01063

.01037

.01013

22

.01152

.01122

.01094

.01067

.01042

23

.01186

.01155

.01125

.01097

.01070

24

.01225

.01191

.01160

.01130

.01101

25

.01269

.01233

.01200

.01168

.01138

26

.01322

.01284

.01248

.01214

.01182

27

.01385

.01344

.01306

.01270

.01235

28

.01457

.01414

.01373

.01334

.01298

29

.01541

.01494

.01451

.01409

.01370

30

.01635

.01586

.01539

.01495

.01452

31

.01745

.01692

.01642

.01594

.01548

32

.01868

.01811

.01757

.01706

.01657

33

.02007

.01946

.01888

.01833

.01781

34

.02162

.02096

.02034

.01975

.01919

35

.02333

.02264

.02197

.02134

.02073

36

.02520

.02446

.02374

.02307

.02242

37

.02725

.02645

.02569

.02496

.02427

38

.02948

.02862

.02781

.02703

.02628

39

.03190

.03099

.03011

.02928

.02849

40

.03453

.03355

.03262

.03173

.03088

41

.03737

.03633

.03534

.03439

.03348

42

.04042

.03931

.03825

.03724

.03627

43

.04368

.04250

.04138

.04030

.03926

44

.04718

.04593

.04473

.04358

.04248

45

.05092

.04960

.04832

.04710

.04593

46

.05492

.05352

.05217

.05087

.04963

47

.05920

.05771

.05628

.05491

.05359

48

.06373

.06216

.06064

.05919

.05779

49

.06851

.06685

.06525

.06371

.06223

50

.07354

.07178

.07009

.06847

.06690

51

.07884

.07699

.07520

.07349

.07183

52

.08446

.08251

.08064

.07883

.07708

53

.09043

.08838

.08640

.08450

.08266

54

.09672

.09456

.09249

.09049

.08855

55

.10335

.10110

.09892

.09682

.09478

56

.11036

.10800

.10571

.10350

.10137

57

.11777

.11530

.11291

.11060

.10836

58

.12561

.12303

.12053

.11811

.11576

59

.13387

.13118

.12856

.12604

.12359

60

.14253

.13972

.13700

.13436

.13180

61

.15156

.14864

.14580

.14305

.14039

62

.16094

.15791

.15496

.15210

.14932

63

.17068

.16753

.16447

.16150

.15861

64

.18081

.17754

.17437

.17129

.16829

65

.19140

.18802

.18474

.18154

.17843

66

.20253

.19904

.19564

.19233

.18911

67

.21423

.21062

.20712

.20370

.20037

68

.22651

.22280

.21919

.21566

.21222

69

.23932

.23551

.23179

.22816

.22461

70

.25261

.24870

.24488

.24115

.23750

71

.26631

.26230

.25839

.25456

.25082

72

.28044

.27634

.27233

.26841

.26457

73

.29502

.29084

.28674

.28273

.27880

74

.31016

.30589

.30171

.29762

.29361

75

.32595

.32161

.31735

.31318

.30909

76

.34245

.33805

.33373

.32949

.32533

77

.35966

.35520

.35083

.34654

.34232

78

.37752

.37302

.36861

.36427

.36001

79

.39587

.39135

.38690

.38253

.37823

80

.41456

.41002

.40556

.40117

.39685

81

.43337

.42883

.42436

.41996

.41562

82

.45217

.44764

.44317

.43877

.43443

83

.47084

.46632

.46187

.45748

.45315

84

.48939

.48490

.48048

.47611

.47180

85

.50790

.50345

.49906

.49473

.49045

86

.52616

.52176

.51741

.51312

.50888

87

.54386

.53951

.53521

.53097

.52677

88

.56107

.55678

.55254

.54834

.54420

89

.57813

.57391

.56973

.56560

.56152

90

.59526

.59112

.58702

.58296

.57894

91

.61217

.60812

.60411

.60013

.59619

92

.62839

.62443

.62051

.61662

.61277

93

.64369

.63983

.63600

.63220

.62843

94

.65786

.65409

.65035

.64664

.64296

95

.67079

.66711

.66345

.65983

.65623

96

.68231

.67871

.67513

.67158

.66806

97

.69284

.68931

.68581

.68234

.67888

98

.70233

.69887

.69544

.69203

.68864

99

.71110

.70770

.70433

.70098

.69765

100

.71920

.71586

.71254

.70924

.70597

101

.72685

.72356

.72029

.71704

.71382

102

.73480

.73157

.72835

.72515

.72198

103

.74319

.74000

.73684

.73369

.73056

104

.75246

.74934

.74623

.74313

.74005

105

.76408

.76102

.75798

.75496

.75195

106

.78157

.77865

.77575

.77285

.76997

107

.80811

.80545

.80279

.80014

.79750

108

.85423

.85210

.84998

.84787

.84575

109

.93400

.93300

.93200

.93100

.93000

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

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

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

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

(ii) For purposes of sections 170, 2055, 2106, 2522, or 2624, in the case of transfers to a charitable remainder unitrust for which the valuation date is after April 30, 1999, and before July 1, 1999, the present value of a remainder interest based on one or more measuring lives is determined under this section by use of the section 7520 interest rate for the month in which the valuation date occurs (see §§ 1.7520-1(b) and 1.7520-2(a)(2)) and the appropriate actuarial tables under either paragraph (e)(6) or (f)(6) of this section, at the option of the donor or the decedent's executor, as the case may be. (iii) For purposes of paragraphs (f)(2)(i) and (f)(2)(ii) of this section, where the donor or decedent's executor is given the option to use the appropriate actuarial tables under either paragraph (e)(6) or (f)(6) of this section, the donor or decedent's executor must use the same actuarial table with respect to each individual transaction and with respect to all transfers occurring on the valuation date (for example, gift and income tax charitable deductions with respect to the same transfer must be determined based on the same tables, and all assets includible in the gross estate and/or estate tax deductions claimed must be valued based on the same tables).

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

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

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

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

TABLE U(1). -- BASED ON LIFE TABLE 90CM UNITRUST SINGLE LIFE

REMAINDER FACTORS

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

Age

Interest rate

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

0

.06177

.05580

.05061

.04609

.04215

.03871

1

.05543

.04925

.04388

.03919

.03509

.03151

2

.05716

.05081

.04528

.04045

.03622

.03252

3

.05920

.05268

.04699

.04201

.03765

.03382

4

.06143

.05475

.04889

.04376

.03926

.03530

5

.06384

.05697

.05095

.04567

.04103

.03694

6

.06637

.05933

.05315

.04771

.04292

.03870

7

.06905

.06183

.05547

.04987

.04494

.04058

8

.07186

.06445

.05792

.05216

.04708

.04258

9

.07482

.06722

.06052

.05460

.04936

.04471

10

.07793

.07015

.06327

.05718

.05179

.04700

11

.08120

.07323

.06617

.05991

.05435

.04942

12

.08461

.07645

.06920

.06277

.05706

.05197

13

.08812

.07976

.07234

.06574

.05985

.05461

14

.09168

.08313

.07552

.06874

.06269

.05729

15

.09527

.08652

.07872

.07176

.06554

.05999

16

.09886

.08991

.08192

.07478

.06839

.06267

17

.10249

.09334

.08515

.07782

.07126

.06537

18

.10616

.09680

.08842

.08090

.07415

.06809

19

.10994

.10037

.09178

.08407

.07714

.07091

20

.11384

.10406

.09527

.08737

.08025

.07383

21

.11790

.10790

.09891

.09080

.08349

.07690

22

.12208

.11188

.10267

.09436

.08686

.08008

23

.12643

.11601

.10659

.09808

.09038

.08342

24

.13095

.12031

.11069

.10197

.09408

.08692

25

.13567

.12481

.11497

.10605

.09795

.09060

26

.14058

.12950

.11945

.11032

.10202

.09447

27

.14571

.13442

.12415

.11481

.10631

.09856

28

.15104

.13953

.12904

.11949

.11078

.10284

29

.15656

.14484

.13414

.12438

.11546

.10731

30

.16229

.15034

.13943

.12946

.12034

.11198

31

.16821

.15605

.14493

.13474

.12541

.11685

32

.17433

.16196

.15063

.14023

.13069

.12193

33

.18068

.16810

.15655

.14595

.13620

.12723

34

.18724

.17446

.16270

.15189

.14193

.13275

35

.19405

.18107

.16910

.15808

.14791

.13853

36

.20109

.18791

.17574

.16451

.15414

.14456

37

.20838

.19500

.18263

.17120

.16062

.15083

38

.21593

.20236

.18979

.17816

.16739

.15739

39

.22374

.20998

.19723

.18540

.17443

.16423

40

.23183

.21789

.20496

.19294

.18177

.17138

41

.24021

.22611

.21299

.20079

.18943

.17885

42

.24889

.23463

.22134

.20896

.19741

.18665

43

.25786

.24344

.23000

.21744

.20572

.19477

44

.26712

.25257

.23896

.22625

.21435

.20322

45

.27665

.26196

.24821

.23534

.22328

.21198

46

.28644

.27163

.25774

.24472

.23251

.22105

47

.29647

.28155

.26754

.25438

.24201

.23040

48

.30676

.29173

.27760

.26431

.25181

.24004

49

.31729

.30217

.28794

.27453

.26190

.24999

50

.32808

.31289

.29856

.28505

.27229

.26026

51

.33912

.32387

.30946

.29585

.28299

.27083

52

.35038

.33507

.32060

.30691

.29395

.28168

53

.36185

.34651

.33198

.31821

.30517

.29280

54

.37352

.35815

.34358

.32976

.31664

.30418

55

.38539

.37002

.35542

.34155

.32836

.31583

56

.39746

.38209

.36748

.35358

.34034

.32774

57

.40971

.39437

.37976

.36584

.35257

.33992

58

.42212

.40682

.39222

.37829

.36500

.35231

59

.43464

.41939

.40482

.39090

.37759

.36488

60

.44726

.43207

.41754

.40364

.39034

.37761

61

.45999

.44488

.43041

.41655

.40326

.39053

62

.47286

.45785

.44345

.42964

.41639

.40367

63

.48589

.47098

.45667

.44293

.42972

.41703

64

.49903

.48426

.47005

.45638

.44324

.43060

65

.51229

.49766

.48357

.47001

.45694

.44435

66

.52568

.51121

.49726

.48381

.47084

.45833

67

.53924

.52495

.51115

.49784

.48498

.47256

68

.55293

.53883

.52521

.51205

.49932

.48701

69

.56671

.55283

.53940

.52640

.51382

.50165

70

.58052

.56687

.55365

.54084

.52843

.51639

71

.59431

.58091

.56791

.55529

.54306

.53118

72

.60804

.59490

.58213

.56973

.55768

.54598

73

.62168

.60881

.59629

.58411

.57227

.56076

74

.63528

.62268

.61042

.59848

.58686

.57555

75

.64887

.63657

.62458

.61290

.60151

.59041

76

.66249

.65049

.63880

.62739

.61625

.60538

77

.67612

.66446

.65307

.64194

.63108

.62046

78

.68975

.67843

.66736

.65654

.64596

.63561

79

.70330

.69233

.68160

.67109

.66081

.65074

80

.71666

.70605

.69566

.68548

.67550

.66573

81

.72975

.71950

.70946

.69961

.68995

.68047

82

.74250

.73263

.72293

.71342

.70407

.69490

83

.75493

.74542

.73608

.72690

.71788

.70902

84

.76712

.75798

.74900

.74016

.73147

.72292

85

.77913

.77037

.76175

.75326

.74491

.73668

86

.79086

.78248

.77423

.76610

.75808

.75019

87

.80218

.79418

.78628

.77850

.77083

.76326

88

.81307

.80544

.79790

.79047

.78313

.77589

89

.82355

.81628

.80909

.80200

.79500

.78808

90

.83360

.82668

.81985

.81309

.80642

.79982

91

.84308

.83650

.83000

.82357

.81721

.81092

92

.85182

.84556

.83937

.83325

.82718

.82119

93

.85985

.85390

.84800

.84215

.83637

.83064

94

.86732

.86164

.85601

.85044

.84491

.83944

95

.87437

.86895

.86359

.85827

.85300

.84778

96

.88097

.87582

.87070

.86563

.86060

.85561

97

.88708

.88216

.87727

.87243

.86762

.86285

98

.89280

.88810

.88343

.87880

.87420

.86964

99

.89836

.89388

.88943

.88501

.88062

.87626

100

.90375

.89948

.89525

.89103

.88685

.88269

101

.90905

.90500

.90097

.89696

.89298

.88902

102

.91424

.91040

.90658

.90278

.89900

.89524

103

.91939

.91575

.91214

.90854

.90496

.90139

104

.92485

.92144

.91805

.91467

.91131

.90796

105

.93020

.92701

.92383

.92067

.91751

.91437

106

.93701

.93411

.93122

.92834

.92546

.92260

107

.94522

.94268

.94013

.93760

.93507

.93254

108

.95782

.95583

.95385

.95187

.94989

.94791

109

.97900

.97800

.97700

.97600

.97500

.97400

[table continued]

Age

Interest rate

5.4%

5.6%

5.8%

6.0%

0

.03570

.03307

.03075

.02872

1

.02838

.02563

.02321

.02109

2

.02927

.02642

.02391

.02170

3

.03046

.02750

.02490

.02260

4

.03182

.02876

.02605

.02366

5

.03334

.03016

.02735

.02487

6

.03497

.03168

.02876

.02618

7

.03673

.03332

.03029

.02761

8

.03859

.03506

.03192

.02914

9

.04060

.03694

.03369

.03079

10

.04274

.03896

.03559

.03259

11

.04502

.04111

.03762

.03450

12

.04744

.04339

.03978

.03655

13

.04993

.04576

.04202

.03867

14

.05247

.04815

.04428

.04081

15

.05501

.05055

.04655

.04296

16

.05754

.05294

.04880

.04508

17

.06008

.05533

.05105

.04720

18

.06264

.05774

.05332

.04933

19

.06529

.06023

.05566

.05153

20

.06805

.06283

.05811

.05384

21

.07094

.06555

.06068

.05626

22

.07395

.06839

.06336

.05879

23

.07710

.07138

.06618

.06146

24

.08042

.07452

.06915

.06427

25

.08392

.07784

.07230

.06726

26

.08760

.08134

.07563

.07042

27

.09149

.08505

.07916

.07379

28

.09558

.08895

.08288

.07733

29

.09986

.09304

.08679

.08106

30

.10433

.09732

.09089

.08498

31

.10900

.10179

.09517

.08909

32

.11387

.10647

.09966

.09339

33

.11897

.11137

.10437

.09791

34

.12430

.11650

.10930

.10265

35

.12987

.12187

.11448

.10764

36

.13569

.12749

.11990

.11287

37

.14177

.13337

.12558

.11835

38

.14813

.13953

.13154

.12412

39

.15477

.14597

.13779

.13017

40

.16172

.15272

.14434

.13653

41

.16899

.15980

.15123

.14322

42

.17660

.16721

.15845

.15025

43

.18453

.17496

.16601

.15762

44

.19281

.18305

.17391

.16534

45

.20139

.19145

.18213

.17338

46

.21028

.20018

.19068

.18174

47

.21947

.20919

.19952

.19041

48

.22896

.21852

.20868

.19941

49

.23876

.22817

.21817

.20873

50

.24889

.23814

.22799

.21839

51

.25933

.24845

.23815

.22840

52

.27005

.25904

.24861

.23872

53

.28106

.26993

.25937

.24934

54

.29234

.28110

.27042

.26026

55

.30390

.29256

.28177

.27149

56

.31574

.30431

.29342

.28303

57

.32785

.31634

.30536

.29488

58

.34019

.32862

.31756

.30699

59

.35272

.34109

.32996

.31932

60

.36542

.35375

.34257

.33186

61

.37833

.36662

.35540

.34463

62

.39146

.37974

.36848

.35767

63

.40484

.39311

.38184

.37100

64

.41843

.40671

.39544

.38458

65

.43223

.42054

.40927

.39841

66

.44626

.43461

.42337

.41252

67

.46056

.44898

.43778

.42696

68

.47511

.46360

.45246

.44169

69

.48985

.47844

.46738

.45666

70

.50473

.49342

.48245

.47181

71

.51966

.50847

.49761

.48707

72

.53461

.52357

.51283

.50239

73

.54955

.53866

.52806

.51774

74

.56453

.55380

.54335

.53316

75

.57959

.56904

.55875

.54872

76

.59478

.58443

.57432

.56446

77

.61009

.59995

.59005

.58037

78

.62548

.61558

.60590

.59643

79

.64088

.63123

.62178

.61253

80

.65615

.64676

.63755

.62853

81

.67117

.66205

.65310

.64433

82

.68589

.67705

.66837

.65984

83

.70031

.69175

.68333

.67506

84

.71451

.70624

.69810

.69010

85

.72859

.72061

.71276

.70503

86

.74241

.73474

.72719

.71974

87

.75580

.74844

.74118

.73402

88

.76874

.76169

.75473

.74786

89

.78125

.77450

.76783

.76125

90

.79330

.78685

.78048

.77418

91

.80470

.79855

.79246

.78645

92

.81525

.80937

.80356

.79780

93

.82497

.81936

.81379

.80829

94

.83402

.82865

.82333

.81806

95

.84260

.83746

.83237

.82733

96

.85066

.84575

.84088

.83605

97

.85811

.85341

.84875

.84413

98

.86511

.86061

.85614

.85171

99

.87193

.86763

.86336

.85911

100

.87856

.87445

.87037

.86632

101

.88509

.88118

.87729

.87342

102

.89150

.88778

.88408

.88040

103

.89785

.89432

.89081

.88732

104

.90463

.90131

.89800

.89471

105

.91125

.90813

.90502

.90193

106

.91974

.91689

.91405

.91122

107

.93002

.92750

.92499

.92249

108

.94593

.94396

.94199

.94002

109

.97300

.97200

.97100

.97000

____________________________________________________________________

TABLE U(1)

BASED ON LIFE TABLE 90CM

UNITRUST SINGLE LIFE REMAINDER FACTORS

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

Age

Interest rate

6.2%

6.4%

6.6%

6.8%

7.0%

7.2%

0

.02693

.02534

.02395

.02271

.02161

.02063

1

.01922

.01756

.01610

.01480

.01365

.01263

2

.01975

.01802

.01650

.01514

.01393

.01286

3

.02056

.01876

.01717

.01575

.01449

.01336

4

.02155

.01967

.01800

.01652

.01520

.01401

5

.02266

.02071

.01896

.01741

.01603

.01479

6

.02389

.02184

.02003

.01841

.01696

.01566

7

.02522

.02309

.02120

.01950

.01799

.01663

8

.02665

.02444

.02246

.02069

.01910

.01768

9

.02821

.02590

.02384

.02199

.02033

.01884

10

.02990

.02750

.02535

.02342

.02169

.02013

11

.03172

.02922

.02698

.02497

.02316

.02153

12

.03365

.03106

.02872

.02663

.02474

.02303

13

.03566

.03297

.03054

.02835

.02638

.02460

14

.03770

.03490

.03237

.03010

.02804

.02619

15

.03973

.03682

.03419

.03182

.02968

.02775

16

.04173

.03871

.03598

.03352

.03129

.02926

17

.04372

.04059

.03775

.03519

.03287

.03076

18

.04573

.04248

.03953

.03686

.03444

.03224

19

.04780

.04443

.04137

.03859

.03607

.03378

20

.04997

.04647

.04329

.04040

.03778

.03539

21

.05226

.04862

.04532

.04232

.03958

.03709

22

.05465

.05088

.04745

.04432

.04148

.03888

23

.05716

.05325

.04969

.04645

.04348

.04077

24

.05983

.05578

.05208

.04871

.04562

.04280

25

.06266

.05846

.05463

.05112

.04791

.04497

26

.06566

.06131

.05734

.05369

.05035

.04729

27

.06887

.06436

.06024

.05646

.05298

.04979

28

.07225

.06758

.06331

.05938

.05577

.05245

29

.07581

.07099

.06656

.06248

.05873

.05528

30

.07956

.07457

.06998

.06575

.06186

.05827

31

.08348

.07833

.07358

.06920

.06515

.06142

32

.08761

.08228

.07736

.07282

.06863

.06475

33

.09195

.08645

.08136

.07666

.07231

.06828

34

.09651

.09082

.08557

.08070

.07619

.07200

35

.10131

.09545

.09002

.08498

.08030

.07596

36

.10635

.10031

.09470

.08949

.08465

.08015

37

.11165

.10542

.09963

.09424

.08923

.08457

38

.11722

.11081

.10484

.09927

.09409

.08926

39

.12308

.11648

.11032

.10458

.09922

.09422

40

.12925

.12246

.11612

.11020

.10466

.09949

41

.13575

.12877

.12225

.11614

.11043

.10508

42

.14259

.13542

.12871

.12243

.11654

.11101

43

.14977

.14242

.13552

.12905

.12298

.11729

44

.15731

.14976

.14269

.13604

.12979

.12391

45

.16516

.15743

.15017

.14334

.13691

.13086

46

.17334

.16544

.15800

.15099

.14438

.13816

47

.18184

.17375

.16613

.15895

.15217

.14576

48

.19066

.18240

.17461

.16724

.16029

.15371

49

.19981

.19138

.18342

.17588

.16875

.16201

50

.20931

.20072

.19259

.18489

.17759

.17067

51

.21917

.21042

.20212

.19426

.18679

.17971

52

.22933

.22043

.21198

.20395

.19633

.18909

53

.23981

.23076

.22216

.21399

.20621

.19881

54

.25060

.24141

.23267

.22434

.21642

.20886

55

.26171

.25239

.24351

.23504

.22697

.21927

56

.27313

.26369

.25468

.24608

.23787

.23003

57

.28487

.27531

.26618

.25746

.24912

.24114

58

.29688

.28722

.27798

.26914

.26067

.25257

59

.30913

.29937

.29002

.28107

.27249

.26427

60

.32159

.31175

.30231

.29325

.28457

.27623

61

.33429

.32437

.31485

.30571

.29692

.28848

62

.34728

.33730

.32770

.31847

.30960

.30106

63

.36057

.35053

.34087

.33157

.32262

.31400

64

.37412

.36404

.35433

.34498

.33596

.32726

65

.38794

.37783

.36809

.35868

.34961

.34085

66

.40205

.39193

.38216

.37272

.36361

.35479

67

.41650

.40639

.39661

.38715

.37800

.36915

68

.43126

.42117

.41139

.40193

.39277

.38390

69

.44628

.43622

.42648

.41703

.40787

.39898

70

.46150

.45149

.44178

.43236

.42321

.41433

71

.47683

.46689

.45723

.44785

.43873

.42987

72

.49225

.48238

.47279

.46346

.45439

.44556

73

.50770

.49793

.48841

.47915

.47013

.46135

74

.52324

.51358

.50416

.49498

.48603

.47731

75

.53894

.52939

.52008

.51100

.50214

.49349

76

.55483

.54543

.53624

.52728

.51852

.50996

77

.57091

.56167

.55263

.54380

.53516

.52671

78

.58716

.57809

.56922

.56053

.55203

.54372

79

.60346

.59459

.58590

.57738

.56904

.56086

80

.61969

.61102

.60252

.59419

.58601

.57800

81

.63571

.62726

.61897

.61082

.60283

.59499

82

.65146

.64324

.63515

.62722

.61942

.61176

83

.66693

.65893

.65108

.64335

.63575

.62828

84

.68222

.67447

.66684

.65934

.65195

.64468

85

.69742

.68993

.68255

.67528

.66812

.66106

86

.71241

.70517

.69805

.69102

.68410

.67727

87

.72696

.72000

.71313

.70635

.69967

.69307

88

.74108

.73438

.72777

.72125

.71480

.70845

89

.75475

.74832

.74198

.73571

.72951

.72339

90

.76796

.76180

.75572

.74971

.74376

.73788

91

.78049

.77460

.76878

.76302

.75732

.75168

92

.79211

.78647

.78089

.77537

.76990

.76449

93

.80283

.79743

.79208

.78679

.78154

.77634

94

.81283

.80765

.80253

.79744

.79240

.78741

95

.82233

.81737

.81245

.80757

.80274

.79795

96

.83126

.82651

.82180

.81712

.81248

.80788

97

.83953

.83498

.83046

.82597

.82152

.81710

98

.84731

.84294

.83860

.83429

.83002

.82577

99

.85490

.85071

.84656

.84243

.83832

.83425

100

.86229

.85828

.85431

.85035

.84642

.84252

101

.86958

.86575

.86195

.85818

.85442

.85069

102

.87674

.87310

.86947

.86587

.86229

.85873

103

.88384

.88038

.87694

.87351

.87010

.86671

104

.89143

.88817

.88492

.88169

.87847

.87526

105

.89885

.89578

.89272

.88967

.88664

.88361

106

.90840

.90559

.90278

.89999

.89720

.89442

107

.91999

.91750

.91501

.91253

.91005

.90758

108

.93805

.93609

.93412

.93216

.93020

.92824

109

.96900

.96800

.96700

.96600

.96500

.96400

[table continued]

Age

Interest rate

7.4%

7.6%

7.8%

8.0%

0

.01976

.01898

.01828

.01765

1

.01171

.01090

.01017

.00951

2

.01190

.01104

.01028

.00959

3

.01235

.01145

.01064

.00992

4

.01296

.01201

.01116

.01039

5

.01368

.01269

.01179

.01098

6

.01450

.01345

.01251

.01166

7

.01540

.01431

.01332

.01242

8

.01640

.01524

.01420

.01326

9

.01750

.01629

.01520

.01421

10

.01872

.01745

.01631

.01526

11

.02006

.01872

.01752

.01643

12

.02149

.02010

.01884

.01769

13

.02299

.02154

.02021

.01901

14

.02450

.02298

.02159

.02033

15

.02599

.02439

.02294

.02162

16

.02743

.02576

.02424

.02286

17

.02884

.02710

.02551

.02406

18

.03024

.02842

.02676

.02524

19

.03169

.02978

.02804

.02646

20

.03321

.03122

.02940

.02773

21

.03481

.03274

.03083

.02909

22

.03650

.03433

.03234

.03052

23

.03830

.03603

.03394

.03203

24

.04021

.03784

.03566

.03367

25

.04227

.03980

.03752

.03543

26

.04448

.04189

.03951

.03732

27

.04686

.04416

.04168

.03939

28

.04940

.04658

.04398

.04159

29

.05210

.04916

.04645

.04394

30

.05495

.05189

.04906

.04644

31

.05797

.05478

.05182

.04908

32

.06116

.05783

.05475

.05189

33

.06454

.06108

.05786

.05488

34

.06812

.06452

.06117

.05805

35

.07193

.06818

.06469

.06144

36

.07596

.07206

.06842

.06503

37

.08022

.07617

.07238

.06885

38

.08475

.08054

.07661

.07293

39

.08955

.08518

.08109

.07726

40

.09465

.09011

.08587

.08189

41

.10007

.09537

.09097

.08683

42

.10583

.10097

.09640

.09210

43

.11193

.10690

.10217

.09771

44

.11838

.11318

.10828

.10367

45

.12516

.11979

.11472

.10994

46

.13228

.12674

.12150

.11656

47

.13972

.13400

.12860

.12349

48

.14749

.14161

.13604

.13077

49

.15562

.14956

.14383

.13839

50

.16412

.15790

.15199

.14639

51

.17299

.16660

.16054

.15477

52

.18220

.17566

.16943

.16350

53

.19176

.18506

.17867

.17258

54

.20166

.19480

.18826

.18201

55

.21192

.20491

.19821

.19182

56

.22254

.21538

.20854

.20199

57

.23351

.22621

.21923

.21254

58

.24481

.23738

.23025

.22343

59

.25639

.24882

.24157

.23461

60

.26823

.26055

.25317

.24608

61

.28037

.27257

.26507

.25786

62

.29285

.28495

.27734

.27001

63

.30569

.29769

.28998

.28255

64

.31887

.31078

.30298

.29545

65

.33239

.32422

.31633

.30871

66

.34628

.33804

.33008

.32238

67

.36059

.35230

.34428

.33651

68

.37530

.36697

.35890

.35108

69

.39037

.38201

.37391

.36604

70

.40571

.39735

.38922

.38132

71

.42126

.41290

.40476

.39685

72

.43697

.42862

.42048

.41257

73

.45280

.44447

.43635

.42844

74

.46880

.46051

.45242

.44454

75

.48505

.47681

.46877

.46092

76

.50160

.49344

.48546

.47766

77

.51845

.51038

.50247

.49475

78

.53557

.52760

.51980

.51216

79

.55286

.54501

.53732

.52978

80

.57014

.56243

.55487

.54745

81

.58729

.57974

.57232

.56503

82

.60423

.59683

.58957

.58242

83

.62093

.61371

.60660

.59962

84

.63753

.63049

.62356

.61674

85

.65411

.64727

.64053

.63389

86

.67054

.66390

.65736

.65091

87

.68656

.68014

.67381

.66756

88

.70217

.69597

.68985

.68380

89

.71734

.71137

.70547

.69963

90

.73207

.72633

.72065

.71503

91

.74610

.74058

.73512

.72972

92

.75913

.75383

.74858

.74338

93

.77119

.76610

.76105

.75604

94

.78247

.77756

.77270

.76789

95

.79320

.78849

.78382

.77918

96

.80332

.79880

.79431

.78985

97

.81271

.80836

.80404

.79976

98

.82155

.81737

.81321

.80908

99

.83020

.82618

.82219

.81822

100

.83864

.83478

.83095

.82714

101

.84698

.84329

.83962

.83597

102

.85518

.85166

.84815

.84466

103

.86334

.85998

.85663

.85331

104

.87207

.86889

.86573

.86258

105

.88060

.87760

.87461

.87163

106

.89165

.88888

.88613

.88338

107

.90511

.90265

.90019

.89774

108

.92629

.92434

.92239

.92044

109

.96300

.96200

.96100

.96000

____________________________________________________________________

TABLE U(1)

BASED ON LIFE TABLE 90CM

UNITRUST SINGLE LIFE REMAINDER FACTORS

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

Age

Interest rate

8.2%

8.4%

8.6%

8.8%

9.0%

9.2%

0

.01709

.01658

.01612

.01570

.01532

.01497

1

.00892

.00839

.00791

.00747

.00708

.00672

2

.00896

.00840

.00790

.00744

.00702

.00664

3

.00926

.00867

.00814

.00765

.00721

.00681

4

.00970

.00908

.00851

.00800

.00753

.00711

5

.01026

.00960

.00900

.00846

.00796

.00751

6

.01089

.01019

.00956

.00899

.00846

.00799

7

.01161

.01088

.01021

.00960

.00905

.00854

8

.01241

.01163

.01093

.01029

.00970

.00917

9

.01331

.01249

.01175

.01107

.01045

.00988

10

.01432

.01346

.01268

.01196

.01131

.01071

11

.01543

.01453

.01370

.01295

.01226

.01162

12

.01664

.01569

.01482

.01403

.01330

.01263

13

.01791

.01691

.01600

.01516

.01440

.01369

14

.01918

.01813

.01717

.01629

.01548

.01474

15

.02041

.01931

.01831

.01738

.01653

.01576

16

.02160

.02044

.01938

.01841

.01752

.01670

17

.02274

.02152

.02041

.01940

.01846

.01760

18

.02386

.02258

.02142

.02035

.01936

.01846

19

.02500

.02367

.02245

.02132

.02029

.01933

20

.02621

.02481

.02353

.02235

.02126

.02025

21

.02749

.02603

.02468

.02344

.02229

.02124

22

.02884

.02730

.02589

.02458

.02338

.02227

23

.03028

.02867

.02718

.02581

.02454

.02337

24

.03183

.03013

.02857

.02713

.02580

.02456

25

.03350

.03172

.03008

.02857

.02717

.02587

26

.03530

.03344

.03172

.03013

.02865

.02729

27

.03727

.03532

.03351

.03183

.03028

.02885

28

.03937

.03732

.03543

.03367

.03204

.03052

29

.04162

.03947

.03748

.03564

.03392

.03233

30

.04401

.04176

.03967

.03773

.03593

.03425

31

.04654

.04419

.04200

.03996

.03807

.03630

32

.04923

.04676

.04447

.04233

.04034

.03849

33

.05210

.04952

.04711

.04487

.04278

.04083

34

.05515

.05245

.04993

.04758

.04538

.04333

35

.05841

.05558

.05295

.05048

.04818

.04603

36

.06187

.05892

.05616

.05358

.05116

.04890

37

.06555

.06247

.05958

.05688

.05435

.05198

38

.06949

.06627

.06325

.06043

.05777

.05528

39

.07368

.07032

.06717

.06421

.06143

.05882

40

.07816

.07465

.07137

.06827

.06537

.06263

41

.08295

.07930

.07587

.07264

.06960

.06674

42

.08807

.08427

.08069

.07733

.07415

.07116

43

.09352

.08957

.08585

.08233

.07902

.07589

44

.09932

.09521

.09134

.08768

.08423

.08096

45

.10543

.10117

.09715

.09334

.08974

.08634

46

.11189

.10747

.10329

.09933

.09559

.09204

47

.11866

.11408

.10974

.10564

.10174

.09805

48

.12577

.12103

.11654

.11228

.10823

.10439

49

.13323

.12833

.12368

.11926

.11506

.11107

50

.14107

.13601

.13120

.12663

.12228

.11813

51

.14928

.14407

.13910

.13437

.12987

.12558

52

.15785

.15248

.14735

.14247

.13781

.13337

53

.16678

.16124

.15597

.15093

.14612

.14153

54

.17606

.17037

.16493

.15974

.15478

.15004

55

.18570

.17986

.17428

.16893

.16382

.15893

56

.19573

.18974

.18400

.17851

.17325

.16821

57

.20613

.20000

.19412

.18848

.18307

.17789

58

.21688

.21060

.20458

.19880

.19325

.18792

59

.22793

.22151

.21535

.20943

.20374

.19827

60

.23927

.23272

.22642

.22036

.21454

.20893

61

.25092

.24425

.23782

.23163

.22567

.21993

62

.26295

.25616

.24961

.24329

.23721

.23134

63

.27538

.26847

.26180

.25537

.24916

.24316

64

.28817

.28116

.27438

.26783

.26150

.25539

65

.30134

.29423

.28735

.28069

.27426

.26803

66

.31493

.30772

.30075

.29399

.28746

.28113

67

.32899

.32170

.31464

.30780

.30118

.29475

68

.34349

.33614

.32901

.32209

.31538

.30887

69

.35841

.35100

.34381

.33683

.33005

.32346

70

.37366

.36620

.35896

.35193

.34509

.33844

71

.38916

.38167

.37440

.36732

.36043

.35372

72

.40486

.39736

.39006

.38295

.37602

.36927

73

.42074

.41323

.40591

.39878

.39182

.38504

74

.43685

.42934

.42202

.41488

.40791

.40110

75

.45326

.44577

.43846

.43132

.42435

.41754

76

.47004

.46259

.45530

.44818

.44122

.43442

77

.48718

.47979

.47255

.46547

.45853

.45175

78

.50467

.49735

.49017

.48314

.47626

.46951

79

.52239

.51515

.50806

.50110

.49427

.48758

80

.54018

.53304

.52603

.51916

.51242

.50580

81

.55788

.55085

.54396

.53718

.53053

.52399

82

.57540

.56851

.56173

.55506

.54851

.54207

83

.59274

.58598

.57933

.57279

.56635

.56001

84

.61002

.60341

.59690

.59049

.58418

.57796

85

.62734

.62090

.61454

.60828

.60211

.59603

86

.64455

.63828

.63210

.62600

.61999

.61406

87

.66139

.65531

.64930

.64337

.63752

.63175

88

.67783

.67194

.66612

.66037

.65469

.64908

89

.69387

.68817

.68254

.67698

.67148

.66605

90

.70947

.70398

.69855

.69318

.68786

.68261

91

.72437

.71908

.71385

.70867

.70354

.69847

92

.73823

.73314

.72810

.72310

.71816

.71326

93

.75109

.74618

.74132

.73650

.73173

.72700

94

.76312

.75839

.75370

.74905

.74445

.73988

95

.77459

.77004

.76552

.76104

.75660

.75220

96

.78543

.78105

.77670

.77238

.76810

.76386

97

.79550

.79128

.78709

.78293

.77880

.77470

98

.80498

.80091

.79687

.79286

.78888

.78492

99

.81428

.81036

.80647

.80261

.79877

.79496

100

.82336

.81959

.81586

.81214

.80845

.80478

101

.83234

.82873

.82515

.82158

.81804

.81451

102

.84119

.83774

.83431

.83089

.82750

.82412

103

.84999

.84670

.84342

.84016

.83691

.83368

104

.85944

.85632

.85321

.85011

.84703

.84396

105

.86866

.86570

.86276

.85982

.85690

.85399

106

.88065

.87792

.87520

.87248

.86978

.86708

107

.89530

.89286

.89042

.88799

.88557

.88315

108

.91849

.91654

.91460

.91266

.91072

.90879

109

.95900

.95800

.95700

.95600

.95500

.95400

[table continued]

Age

Interest rate

9.4%

9.6%

9.8%

10.0%

0

.01466

.01437

.01410

.01386

1

.00639

.00609

.00582

.00557

2

.00629

.00598

.00569

.00542

3

.00644

.00611

.00580

.00552

4

.00672

.00636

.00604

.00574

5

.00710

.00672

.00637

.00606

6

.00755

.00715

.00678

.00644

7

.00808

.00765

.00726

.00690

8

.00867

.00822

.00781

.00743

9

.00936

.00889

.00845

.00804

10

.01016

.00965

.00918

.00875

11

.01104

.01051

.01001

.00956

12

.01202

.01145

.01093

.01045

13

.01304

.01245

.01190

.01139

14

.01406

.01343

.01285

.01231

15

.01504

.01437

.01376

.01320

16

.01595

.01525

.01460

.01401

17

.01680

.01607

.01539

.01476

18

.01762

.01685

.01613

.01547

19

.01845

.01764

.01689

.01619

20

.01933

.01847

.01768

.01694

21

.02026

.01936

.01852

.01774

22

.02124

.02029

.01940

.01859

23

.02229

.02128

.02035

.01949

24

.02342

.02236

.02138

.02047

25

.02467

.02355

.02251

.02155

26

.02602

.02484

.02375

.02273

27

.02751

.02627

.02511

.02404

28

.02911

.02780

.02658

.02545

29

.03084

.02946

.02818

.02698

30

.03269

.03124

.02988

.02861

31

.03466

.03312

.03169

.03035

32

.03676

.03514

.03363

.03221

33

.03901

.03731

.03571

.03422

34

.04142

.03962

.03794

.03637

35

.04401

.04212

.04035

.03869

36

.04678

.04480

.04293

.04118

37

.04975

.04766

.04570

.04385

38

.05295

.05075

.04868

.04674

39

.05637

.05406

.05189

.04984

40

.06006

.05764

.05535

.05320

41

.06405

.06150

.05910

.05683

42

.06833

.06567

.06315

.06077

43

.07294

.07014

.06750

.06500

44

.07787

.07495

.07218

.06956

45

.08311

.08005

.07716

.07441

46

.08867

.08548

.08245

.07958

47

.09454

.09121

.08805

.08504

48

.10074

.09727

.09397

.09083

49

.10728

.10366

.10022

.09695

50

.11419

.11043

.10685

.10344

51

.12149

.11758

.11386

.11031

52

.12913

.12508

.12122

.11752

53

.13714

.13294

.12893

.12509

54

.14550

.14116

.13700

.13302

55

.15424

.14976

.14546

.14134

56

.16338

.15875

.15430

.15004

57

.17291

.16814

.16355

.15914

58

.18280

.17788

.17316

.16861

59

.19301

.18795

.18309

.17840

60

.20354

.19834

.19334

.18851

61

.21440

.20907

.20393

.19898

62

.22568

.22021

.21494

.20985

63

.23738

.23179

.22639

.22117

64

.24949

.24377

.23825

.23291

65

.26201

.25618

.25054

.24508

66

.27500

.26906

.26331

.25774

67

.28852

.28248

.27663

.27095

68

.30256

.29643

.29047

.28469

69

.31707

.31085

.30481

.29894

70

.33197

.32568

.31957

.31362

71

.34720

.34084

.33466

.32864

72

.36270

.35629

.35005

.34396

73

.37843

.37198

.36568

.35955

74

.39446

.38798

.38165

.37547

75

.41088

.40438

.39802

.39181

76

.42776

.42125

.41488

.40865

77

.44511

.43861

.43225

.42601

78

.46290

.45643

.45008

.44386

79

.48102

.47459

.46828

.46209

80

.49930

.49292

.48666

.48052

81

.51757

.51126

.50507

.49898

82

.53574

.52951

.52339

.51737

83

.55378

.54765

.54161

.53567

84

.57184

.56582

.55988

.55403

85

.59004

.58414

.57832

.57258

86

.60821

.60244

.59675

.59113

87

.62605

.62043

.61488

.60939

88

.64354

.63807

.63267

.62733

89

.66068

.65537

.65012

.64493

90

.67742

.67228

.66719

.66217

91

.69345

.68848

.68357

.67870

92

.70841

.70361

.69886

.69415

93

.72232

.71768

.71308

.70852

94

.73536

.73087

.72643

.72202

95

.74783

.74350

.73920

.73494

96

.75964

.75546

.75131

.74720

97

.77063

.76659

.76258

.75860

98

.78099

.77709

.77322

.76937

99

.79117

.78741

.78367

.77995

100

.80113

.79751

.79390

.79032

101

.81101

.80753

.80406

.80062

102

.82076

.81742

.81409

.81078

103

.83046

.82726

.82408

.82091

104

.84090

.83786

.83483

.83182

105

.85109

.84820

.84532

.84245

106

.86440

.86172

.85905

.85638

107

.88073

.87833

.87592

.87352

108

.90685

.90492

.90299

.90106

109

.95300

.95200

.95100

.95000

TABLE U(1)

BASED ON LIFE TABLE 90CM

UNITRUST SINGLE LIFE REMAINDER FACTORS

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

Age

Interest rate

10.2%

10.4%

10.6%

10.8%

11.0%

11.2%

0

.01363

.01342

.01323

.01305

.01288

.01272

1

.00534

.00512

.00493

.00474

.00458

.00442

2

.00518

.00495

.00474

.00455

.00437

.00421

3

.00526

.00502

.00480

.00459

.00440

.00422

4

.00546

.00521

.00497

.00475

.00455

.00436

5

.00576

.00549

.00524

.00501

.00479

.00459

6

.00613

.00584

.00557

.00532

.00509

.00488

7

.00657

.00626

.00598

.00571

.00547

.00524

8

.00707

.00675

.00644

.00616

.00590

.00565

9

.00766

.00732

.00699

.00669

.00641

.00615

10

.00835

.00798

.00764

.00732

.00702

.00675

11

.00913

.00874

.00838

.00804

.00772

.00743

12

.01000

.00959

.00920

.00884

.00851

.00819

13

.01091

.01048

.01007

.00969

.00933

.00900

14

.01181

.01135

.01092

.01052

.01014

.00979

15

.01267

.01218

.01173

.01130

.01091

.01054

16

.01345

.01294

.01246

.01201

.01160

.01121

17

.01418

.01364

.01313

.01266

.01222

.01181

18

.01486

.01429

.01375

.01326

.01279

.01236

19

.01554

.01494

.01438

.01385

.01336

.01291

20

.01626

.01562

.01503

.01448

.01396

.01348

21

.01702

.01635

.01573

.01514

.01460

.01409

22

.01782

.01711

.01645

.01584

.01526

.01472

23

.01868

.01793

.01724

.01658

.01597

.01540

24

.01962

.01883

.01809

.01740

.01675

.01615

25

.02065

.01981

.01903

.01830

.01762

.01698

26

.02178

.02089

.02006

.01929

.01856

.01789

27

.02303

.02209

.02122

.02040

.01963

.01891

28

.02439

.02339

.02247

.02160

.02079

.02002

29

.02585

.02480

.02382

.02290

.02204

.02123

30

.02742

.02631

.02527

.02430

.02339

.02253

31

.02910

.02793

.02683

.02579

.02482

.02391

32

.03089

.02965

.02849

.02739

.02636

.02540

33

.03282

.03151

.03028

.02912

.02803

.02701

34

.03489

.03350

.03220

.03097

.02982

.02873

35

.03713

.03567

.03429

.03299

.03177

.03061

36

.03953

.03798

.03653

.03515

.03386

.03263

37

.04211

.04048

.03894

.03748

.03611

.03481

38

.04490

.04318

.04155

.04001

.03856

.03719

39

.04791

.04609

.04437

.04274

.04120

.03975

40

.05116

.04924

.04742

.04571

.04408

.04254

41

.05469

.05267

.05075

.04894

.04722

.04559

42

.05851

.05638

.05436

.05245

.05063

.04891

43

.06263

.06039

.05827

.05625

.05433

.05252

44

.06707

.06472

.06248

.06035

.05834

.05642

45

.07180

.06933

.06698

.06474

.06262

.06059

46

.07685

.07425

.07178

.06943

.06720

.06507

47

.08218

.07946

.07687

.07440

.07205

.06981

48

.08784

.08499

.08228

.07969

.07722

.07487

49

.09382

.09085

.08801

.08530

.08271

.08024

50

.10018

.09707

.09410

.09127

.08856

.08597

51

.10691

.10367

.10057

.09761

.09477

.09206

52

.11399

.11061

.10738

.10429

.10132

.09849

53

.12142

.11791

.11454

.11132

.10823

.10526

54

.12921

.12556

.12206

.11870

.11548

.11239

55

.13738

.13359

.12995

.12646

.12311

.11989

56

.14595

.14202

.13824

.13462

.13113

.12778

57

.15491

.15084

.14693

.14317

.13955

.13607

58

.16424

.16004

.15599

.15209

.14834

.14473

59

.17390

.16955

.16537

.16134

.15746

.15371

60

.18387

.17939

.17507

.17091

.16689

.16302

61

.19420

.18958

.18513

.18084

.17669

.17268

62

.20494

.20020

.19561

.19119

.18691

.18277

63

.21613

.21126

.20654

.20199

.19758

.19331

64

.22774

.22274

.21791

.21322

.20869

.20429

65

.23979

.23467

.22971

.22490

.22025

.21573

66

.25233

.24709

.24202

.23709

.23231

.22767

67

.26543

.26009

.25489

.24985

.24496

.24021

68

.27908

.27363

.26833

.26319

.25819

.25332

69

.29324

.28769

.28230

.27705

.27195

.26699

70

.30783

.30219

.29671

.29137

.28618

.28112

71

.32277

.31706

.31150

.30608

.30079

.29564

72

.33803

.33225

.32661

.32112

.31575

.31052

73

.35356

.34772

.34201

.33645

.33101

.32571

74

.36943

.36354

.35778

.35215

.34666

.34129

75

.38574

.37980

.37400

.36833

.36278

.35735

76

.40256

.39660

.39076

.38505

.37947

.37400

77

.41991

.41394

.40808

.40235

.39674

.39124

78

.43777

.43180

.42594

.42020

.41457

.40906

79

.45602

.45007

.44422

.43849

.43287

.42735

80

.47449

.46856

.46275

.45704

.45143

.44592

81

.49300

.48712

.48134

.47566

.47008

.46460

82

.51145

.50563

.49990

.49427

.48873

.48328

83

.52983

.52407

.51841

.51284

.50735

.50195

84

.54828

.54261

.53702

.53151

.52609

.52075

85

.56693

.56135

.55586

.55044

.54510

.53983

86

.58560

.58013

.57474

.56943

.56418

.55901

87

.60398

.59864

.59337

.58817

.58303

.57795

88

.62206

.61685

.61170

.60662

.60159

.59663

89

.63980

.63474

.62972

.62477

.61987

.61503

90

.65719

.65227

.64741

.64259

.63783

.63312

91

.67388

.66912

.66440

.65973

.65511

.65053

92

.68949

.68487

.68030

.67577

.67129

.66685

93

.70401

.69954

.69511

.69072

.68637

.68205

94

.71765

.71332

.70902

.70477

.70055

.69636

95

.73072

.72653

.72237

.71825

.71416

.71010

96

.74311

.73906

.73504

.73105

.72709

.72316

97

.75465

.75073

.74684

.74297

.73914

.73533

98

.76555

.76175

.75798

.75424

.75052

.74683

99

.77626

.77260

.76895

.76534

.76174

.75817

100

.78676

.78323

.77971

.77622

.77274

.76929

101

.79719

.79379

.79040

.78703

.78368

.78035

102

.80749

.80422

.80096

.79772

.79450

.79130

103

.81775

.81461

.81149

.80838

.80529

.80221

104

.82881

.82582

.82284

.81988

.81693

.81399

105

.83959

.83674

.83391

.83108

.82826

.82546

106

.85373

.85108

.84844

.84581

.84319

.84058

107

.87113

.86875

.86636

.86399

.86161

.85925

108

.89913

.89721

.89529

.89337

.89145

.88953

109

.94900

.94800

.94700

.94600

.94500

.94400

[table continued]

Age

Interest rate

11.4%

11.6%

11.8%

12.0%

0

.01258

.01244

.01231

.01219

1

.00427

.00414

.00401

.00389

2

.00405

.00391

.00377

.00365

3

.00406

.00391

.00376

.00363

4

.00419

.00402

.00387

.00373

5

.00440

.00423

.00406

.00391

6

.00468

.00449

.00432

.00415

7

.00502

.00482

.00464

.00446

8

.00542

.00521

.00501

.00482

9

.00591

.00568

.00547

.00527

10

.00649

.00624

.00602

.00580

11

.00715

.00689

.00665

.00642

12

.00790

.00762

.00737

.00712

13

.00869

.00840

.00813

.00787

14

.00947

.00916

.00887

.00860

15

.01019

.00987

.00956

.00928

16

.01084

.01050

.01018

.00988

17

.01143

.01107

.01073

.01041

18

.01196

.01158

.01122

.01088

19

.01248

.01208

.01170

.01135

20

.01303

.01260

.01220

.01183

21

.01361

.01316

.01274

.01235

22

.01422

.01374

.01330

.01288

23

.01487

.01437

.01390

.01345

24

.01558

.01505

.01455

.01408

25

.01638

.01581

.01528

.01478

26

.01725

.01665

.01609

.01556

27

.01824

.01760

.01700

.01644

28

.01931

.01863

.01800

.01740

29

.02047

.01976

.01908

.01845

30

.02172

.02096

.02025

.01957

31

.02306

.02225

.02149

.02077

32

.02449

.02363

.02282

.02206

33

.02604

.02513

.02427

.02346

34

.02771

.02674

.02583

.02497

35

.02953

.02850

.02753

.02661

36

.03148

.03039

.02936

.02838

37

.03359

.03243

.03134

.03030

38

.03589

.03466

.03350

.03239

39

.03837

.03707

.03583

.03466

40

.04108

.03970

.03839

.03714

41

.04405

.04258

.04119

.03987

42

.04728

.04573

.04425

.04285

43

.05079

.04915

.04759

.04610

44

.05459

.05286

.05121

.04963

45

.05867

.05684

.05509

.05342

46

.06304

.06110

.05926

.05750

47

.06768

.06564

.06369

.06183

48

.07262

.07047

.06842

.06646

49

.07788

.07562

.07346

.07140

50

.08349

.08112

.07885

.07667

51

.08946

.08697

.08459

.08231

52

.09577

.09316

.09066

.08826

53

.10242

.09969

.09707

.09456

54

.10942

.10657

.10383

.10120

55

.11679

.11382

.11096

.10820

56

.12456

.12146

.11847

.11560

57

.13272

.12949

.12638

.12338

58

.14125

.13789

.13465

.13153

59

.15010

.14662

.14325

.14001

60

.15927

.15566

.15217

.14880

61

.16881

.16506

.16145

.15795

62

.17877

.17490

.17115

.16753

63

.18918

.18518

.18131

.17757

64

.20004

.19592

.19192

.18805

65

.21135

.20710

.20299

.19899

66

.22318

.21881

.21457

.21045

67

.23560

.23111

.22676

.22252

68

.24860

.24400

.23954

.23519

69

.26216

.25746

.25288

.24843

70

.27619

.27139

.26672

.26216

71

.29063

.28573

.28096

.27631

72

.30542

.30044

.29559

.29084

73

.32053

.31547

.31053

.30571

74

.33604

.33091

.32590

.32100

75

.35205

.34686

.34178

.33681

76

.36864

.36340

.35827

.35324

77

.38585

.38056

.37539

.37032

78

.40365

.39834

.39314

.38803

79

.42193

.41661

.41139

.40627

80

.44051

.43519

.42997

.42484

81

.45921

.45391

.44870

.44357

82

.47792

.47265

.46746

.46235

83

.49663

.49139

.48624

.48116

84

.51549

.51030

.50519

.50015

85

.53464

.52952

.52447

.51949

86

.55390

.54886

.54389

.53898

87

.57294

.56799

.56310

.55828

88

.59173

.58688

.58209

.57736

89

.61024

.60551

.60083

.59620

90

.62846

.62385

.61928

.61477

91

.64600

.64152

.63708

.63269

92

.66245

.65809

.65378

.64950

93

.67778

.67355

.66935

.66519

94

.69222

.68810

.68403

.67998

95

.70608

.70209

.69813

.69421

96

.71926

.71539

.71155

.70774

97

.73155

.72780

.72407

.72037

98

.74317

.73953

.73591

.73232

99

.75462

.75109

.74759

.74411

100

.76586

.76245

.75906

.75569

101

.77704

.77375

.77048

.76722

102

.78811

.78494

.78178

.77864

103

.79914

.79609

.79306

.79003

104

.81106

.80815

.80525

.80236

105

.82267

.81988

.81711

.81435

106

.83797

.83537

.83278

.83020

107

.85689

.85453

.85218

.84984

108

.88762

.88571

.88380

.88189

109

.94300

.94200

.94100

.94000

____________________________________________________________________

TABLE U(1)

BASED ON LIFE TABLE 90CM

UNITRUST SINGLE LIFE REMAINDER FACTORS

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

Age

Interest rate

12.2%

12.4%

12.6%

12.8%

13.0%

13.2%

0

.01208

.01197

.01187

.01177

.01168

.01159

1

.00378

.00367

.00358

.00348

.00340

.00331

2

.00353

.00342

.00331

.00322

.00312

.00304

3

.00350

.00339

.00327

.00317

.00307

.00298

4

.00359

.00347

.00335

.00324

.00313

.00303

5

.00377

.00363

.00351

.00339

.00327

.00317

6

.00400

.00386

.00372

.00359

.00347

.00335

7

.00430

.00414

.00400

.00386

.00373

.00360

8

.00465

.00448

.00432

.00417

.00403

.00390

9

.00508

.00490

.00473

.00457

.00442

.00428

10

.00560

.00541

.00523

.00506

.00490

.00475

11

.00620

.00600

.00581

.00563

.00546

.00529

12

.00689

.00668

.00647

.00628

.00610

.00593

13

.00763

.00740

.00718

.00698

.00678

.00660

14

.00834

.00810

.00787

.00766

.00745

.00726

15

.00901

.00875

.00851

.00828

.00807

.00786

16

.00959

.00932

.00907

.00883

.00860

.00839

17

.01011

.00983

.00956

.00930

.00907

.00884

18

.01057

.01027

.00999

.00972

.00947

.00923

19

.01101

.01070

.01040

.01012

.00985

.00960

20

.01148

.01115

.01083

.01054

.01026

.00999

21

.01197

.01162

.01129

.01098

.01068

.01040

22

.01249

.01211

.01176

.01143

.01112

.01082

23

.01304

.01264

.01227

.01192

.01159

.01127

24

.01364

.01322

.01283

.01246

.01210

.01177

25

.01431

.01387

.01345

.01306

.01268

.01233

26

.01506

.01459

.01415

.01373

.01333

.01295

27

.01591

.01541

.01494

.01449

.01407

.01367

28

.01684

.01631

.01580

.01533

.01488

.01445

29

.01785

.01728

.01675

.01624

.01577

.01531

30

.01893

.01833

.01776

.01723

.01672

.01623

31

.02010

.01946

.01885

.01828

.01773

.01722

32

.02134

.02066

.02002

.01940

.01883

.01828

33

.02270

.02197

.02128

.02063

.02002

.01943

34

.02415

.02338

.02265

.02195

.02130

.02067

35

.02574

.02492

.02414

.02340

.02270

.02203

36

.02746

.02658

.02575

.02496

.02422

.02350

37

.02932

.02838

.02750

.02666

.02586

.02510

38

.03135

.03035

.02941

.02851

.02766

.02685

39

.03355

.03249

.03149

.03053

.02962

.02876

40

.03596

.03484

.03377

.03275

.03178

.03086

41

.03861

.03742

.03628

.03520

.03416

.03318

42

.04152

.04025

.03903

.03788

.03678

.03573

43

.04468

.04333

.04205

.04082

.03965

.03853

44

.04813

.04670

.04533

.04403

.04278

.04159

45

.05183

.05032

.04887

.04748

.04616

.04489

46

.05582

.05421

.05267

.05121

.04980

.04846

47

.06006

.05836

.05673

.05518

.05369

.05226

48

.06459

.06279

.06107

.05943

.05785

.05634

49

.06942

.06752

.06571

.06397

.06230

.06070

50

.07459

.07259

.07068

.06884

.06708

.06538

51

.08012

.07801

.07599

.07406

.07220

.07041

52

.08596

.08375

.08163

.07959

.07763

.07574

53

.09214

.08982

.08759

.08544

.08338

.08139

54

.09867

.09623

.09389

.09164

.08946

.08737

55

.10556

.10301

.10055

.09819

.09591

.09371

56

.11283

.11016

.10759

.10511

.10272

.10042

57

.12050

.11771

.11502

.11243

.10993

.10751

58

.12852

.12562

.12281

.12011

.11749

.11496

59

.13687

.13385

.13092

.12810

.12537

.12273

60

.14554

.14240

.13935

.13641

.13356

.13080

61

.15457

.15130

.14813

.14507

.14210

.13923

62

.16402

.16063

.15734

.15415

.15107

.14808

63

.17393

.17042

.16700

.16370

.16049

.15738

64

.18429

.18065

.17712

.17369

.17036

.16714

65

.19511

.19135

.18769

.18415

.18070

.17735

66

.20645

.20257

.19880

.19513

.19157

.18810

67

.21841

.21441

.21052

.20673

.20305

.19947

68

.23096

.22685

.22284

.21895

.21515

.21146

69

.24409

.23987

.23575

.23175

.22784

.22404

70

.25772

.25339

.24918

.24507

.24106

.23715

71

.27178

.26735

.26304

.25882

.25471

.25070

72

.28622

.28170

.27729

.27298

.26877

.26467

73

.30100

.29639

.29189

.28749

.28320

.27899

74

.31621

.31152

.30694

.30246

.29807

.29378

75

.33195

.32719

.32253

.31797

.31351

.30914

76

.34832

.34350

.33877

.33415

.32961

.32517

77

.36535

.36047

.35570

.35101

.34642

.34192

78

.38302

.37811

.37329

.36856

.36392

.35937

79

.40124

.39630

.39145

.38669

.38201

.37742

80

.41980

.41485

.40998

.40520

.40050

.39588

81

.43854

.43358

.42871

.42392

.41921

.41457

82

.45733

.45238

.44752

.44273

.43802

.43338

83

.47616

.47123

.46638

.46161

.45690

.45227

84

.49519

.49030

.48548

.48073

.47604

.47143

85

.51458

.50974

.50496

.50025

.49560

.49102

86

.53413

.52935

.52463

.51998

.51538

.51084

87

.55351

.54881

.54416

.53957

.53503

.53055

88

.57268

.56806

.56349

.55898

.55451

.55010

89

.59162

.58710

.58262

.57819

.57382

.56949

90

.61030

.60588

.60151

.59718

.59290

.58866

91

.62834

.62403

.61977

.61554

.61136

.60722

92

.64527

.64107

.63692

.63280

.62872

.62468

93

.66107

.65699

.65294

.64893

.64495

.64101

94

.67597

.67200

.66806

.66415

.66027

.65643

95

.69031

.68645

.68262

.67881

.67504

.67130

96

.70396

.70021

.69648

.69279

.68912

.68548

97

.71670

.71305

.70943

.70584

.70227

.69872

98

.72875

.72521

.72169

.71819

.71472

.71127

99

.74065

.73721

.73379

.73040

.72703

.72368

100

.75234

.74901

.74570

.74241

.73914

.73589

101

.76399

.76077

.75757

.75438

.75122

.74807

102

.77552

.77241

.76932

.76625

.76319

.76015

103

.78703

.78404

.78106

.77809

.77514

.77221

104

.79948

.79662

.79377

.79093

.78810

.78528

105

.81159

.80885

.80612

.80340

.80069

.79799

106

.82763

.82506

.82250

.81995

.81741

.81488

107

.84749

.84516

.84283

.84051

.83819

.83587

108

.87999

.87808

.87618

.87428

.87238

.87049

109

.93900

.93800

.93700

.93600

.93500

.93400

[table continued]

Age

Interest rate

13.4%

13.6%

13.8%

14.0%

0

.01151

.01143

.01135

.01128

1

.00323

.00316

.00309

.00302

2

.00295

.00288

.00280

.00273

3

.00289

.00281

.00273

.00265

4

.00294

.00285

.00276

.00268

5

.00306

.00297

.00288

.00279

6

.00325

.00314

.00305

.00295

7

.00349

.00338

.00327

.00317

8

.00378

.00366

.00354

.00344

9

.00414

.00402

.00389

.00378

10

.00460

.00446

.00433

.00421

11

.00514

.00499

.00485

.00472

12

.00576

.00560

.00545

.00531

13

.00642

.00626

.00610

.00595

14

.00707

.00689

.00673

.00657

15

.00767

.00748

.00730

.00714

16

.00818

.00799

.00780

.00762

17

.00862

.00842

.00822

.00804

18

.00900

.00879

.00858

.00839

19

.00936

.00914

.00892

.00871

20

.00974

.00950

.00927

.00905

21

.01014

.00988

.00964

.00941

22

.01054

.01027

.01002

.00978

23

.01098

.01069

.01042

.01017

24

.01145

.01115

.01087

.01060

25

.01199

.01168

.01137

.01109

26

.01260

.01226

.01194

.01163

27

.01329

.01293

.01259

.01226

28

.01405

.01367

.01330

.01296

29

.01488

.01447

.01408

.01372

30

.01578

.01534

.01493

.01453

31

.01673

.01627

.01582

.01540

32

.01776

.01726

.01679

.01634

33

.01887

.01835

.01784

.01736

34

.02008

.01951

.01897

.01846

35

.02140

.02080

.02022

.01967

36

.02283

.02218

.02157

.02098

37

.02438

.02369

.02303

.02241

38

.02608

.02534

.02464

.02397

39

.02793

.02715

.02640

.02568

40

.02998

.02914

.02833

.02757

41

.03224

.03134

.03048

.02966

42

.03473

.03377

.03285

.03198

43

.03746

.03644

.03546

.03453

44

.04045

.03936

.03832

.03732

45

.04368

.04252

.04141

.04034

46

.04717

.04593

.04475

.04362

47

.05089

.04958

.04832

.04711

48

.05488

.05349

.05216

.05087

49

.05916

.05768

.05626

.05490

50

.06376

.06219

.06069

.05924

51

.06869

.06703

.06544

.06391

52

.07392

.07218

.07049

.06887

53

.07948

.07763

.07586

.07415

54

.08536

.08342

.08154

.07974

55

.09159

.08955

.08757

.08567

56

.09819

.09605

.09397

.09197

57

.10518

.10293

.10075

.09864

58

.11252

.11016

.10787

.10567

59

.12017

.11770

.11531

.11299

60

.12813

.12555

.12305

.12063

61

.13644

.13375

.13113

.12860

62

.14518

.14237

.13964

.13699

63

.15437

.15144

.14860

.14584

64

.16400

.16096

.15800

.15513

65

.17410

.17094

.16787

.16488

66

.18473

.18146

.17827

.17517

67

.19599

.19259

.18929

.18608

68

.20786

.20436

.20094

.19762

69

.22033

.21672

.21320

.20976

70

.23333

.22961

.22598

.22244

71

.24679

.24296

.23923

.23559

72

.26065

.25673

.25290

.24915

73

.27489

.27087

.26694

.26310

74

.28959

.28548

.28146

.27753

75

.30486

.30067

.29657

.29255

76

.32082

.31656

.31238

.30828

77

.33750

.33317

.32892

.32475

78

.35490

.35051

.34621

.34198

79

.37291

.36848

.36413

.35985

80

.39134

.38688

.38249

.37818

81

.41001

.40553

.40112

.39678

82

.42881

.42431

.41989

.41553

83

.44770

.44320

.43877

.43441

84

.46688

.46239

.45797

.45361

85

.48650

.48204

.47763

.47329

86

.50636

.50194

.49758

.49327

87

.52613

.52176

.51744

.51317

88

.54574

.54144

.53718

.53296

89

.56520

.56097

.55678

.55263

90

.58447

.58032

.57621

.57214

91

.60312

.59907

.59505

.59107

92

.62068

.61672

.61279

.60890

93

.63711

.63323

.62940

.62559

94

.65262

.64884

.64509

.64138

95

.66759

.66390

.66025

.65662

96

.68186

.67828

.67471

.67118

97

.69520

.69171

.68824

.68480

98

.70784

.70444

.70106

.69770

99

.72035

.71704

.71375

.71048

100

.73265

.72944

.72625

.72307

101

.74494

.74183

.73873

.73565

102

.75712

.75411

.75111

.74813

103

.76929

.76638

.76348

.76060

104

.78248

.77969

.77691

.77414

105

.79530

.79262

.78995

.78729

106

.81235

.80983

.80732

.80482

107

.83356

.83126

.82896

.82666

108

.86859

.86670

.86481

.86293

109

.93300

.93200

.93100

.93000

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

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

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

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

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

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

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

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

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

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

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

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

Table U(1) -- Unitrust Single Life Remainder Factors

Based on Life Table 2000CM

Applicable On or After May 1, 2009

Adjusted Payout Rate

_____________________________________________________________________

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

___________________________________________________________________________

0 .05527 .04953 .04455 .04023 .03648 .03321 .03037 .02789 .02573 .02383

1 .05095 .04501 .03986 .03538 .03148 .02809 .02513 .02255 .02029 .01831

2 .05269 .04659 .04128 .03666 .03264 .02913 .02606 .02338 .02103 .01896

3 .05468 .04841 .04295 .03818 .03403 .03040 .02722 .02443 .02199 .01984

4 .05684 .05039 .04477 .03986 .03557 .03181 .02852 .02563 .02309 .02085

5 .05912 .05251 .04672 .04166 .03723 .03335 .02993 .02694 .02429 .02197

6 .06154 .05475 .04880 .04359 .03901 .03500 .03146 .02835 .02561 .02319

7 .06407 .05709 .05097 .04561 .04089 .03673 .03308 .02985 .02700 .02448

8 .06672 .05956 .05328 .04775 .04288 .03859 .03481 .03146 .02850 .02588

9 .06951 .06217 .05571 .05002 .04500 .04057 .03665 .03319 .03012 .02739

10 .07244 .06491 .05827 .05241 .04724 .04266 .03861 .03503 .03184 .02901

11 .07550 .06778 .06096 .05494 .04961 .04489 .04070 .03698 .03368 .03074

12 .07869 .07078 .06378 .05759 .05210 .04723 .04290 .03906 .03563 .03258

13 .08199 .07389 .06670 .06034 .05468 .04966 .04519 .04121 .03767 .03450

14 .08536 .07706 .06969 .06315 .05733 .05215 .04754 .04342 .03975 .03646

15 .08877 .08027 .07271 .06599 .06000 .05467 .04990 .04565 .04184 .03844

16 .09221 .08351 .07576 .06885 .06269 .05719 .05228 .04788 .04394 .04041

17 .09570 .08679 .07885 .07176 .06542 .05975 .05468 .05014 .04606 .04240

18 .09925 .09014 .08199 .07471 .06820 .06236 .05712 .05243 .04821 .04442

19 .10289 .09356 .08522 .07774 .07104 .06503 .05963 .05478 .05041 .04648

20 .10665 .09711 .08856 .08089 .07400 .06781 .06224 .05723 .05272 .04864

21 .11052 .10077 .09201 .08413 .07706 .07068 .06495 .05977 .05510 .05088

22 .11452 .10455 .09558 .08750 .08023 .07367 .06776 .06241 .05759 .05322

23 .11867 .10848 .09929 .09101 .08354 .07680 .07070 .06519 .06019 .05567

24 .12300 .11259 .10319 .09470 .08703 .08009 .07381 .06812 .06297 .05829

25 .12755 .11691 .10730 .09860 .09073 .08359 .07713 .07126 .06593 .06109

26 .13232 .12146 .11163 .10272 .09464 .08731 .08065 .07460 .06910 .06409

27 .13732 .12624 .11619 .10706 .09878 .09125 .08440 .07816 .07248 .06731

28 .14255 .13125 .12098 .11164 .10315 .09542 .08837 .08195 .07609 .07074

29 .14799 .13647 .12598 .11644 .10773 .09980 .09256 .08594 .07990 .07438

30 .15365 .14191 .13120 .12144 .11252 .10438 .09694 .09014 .08391 .07821

31 .15952 .14756 .13664 .12666 .11754 .10919 .10155 .09455 .08813 .08225

32 .16561 .15343 .14230 .13210 .12277 .11422 .10637 .09918 .09257 .08650

33 .17193 .15954 .14819 .13778 .12824 .11948 .11143 .10403 .09724 .09098

34 .17845 .16585 .15429 .14367 .13391 .12495 .11670 .10910 .10211 .09566

35 .18520 .17239 .16062 .14979 .13982 .13065 .12219 .11440 .10721 .10057

36 .19218 .17916 .16718 .15614 .14597 .13659 .12793 .11993 .11254 .10571

37 .19938 .18617 .17398 .16274 .15236 .14276 .13390 .12570 .11812 .11110

38 .20683 .19342 .18103 .16958 .15900 .14920 .14013 .13173 .12395 .11673

39 .21450 .20090 .18832 .17667 .16588 .15588 .14661 .13801 .13003 .12261

40 .22241 .20862 .19585 .18400 .17301 .16281 .15334 .14454 .13636 .12875

41 .23055 .21659 .20362 .19158 .18040 .17000 .16033 .15133 .14295 .13514

42 .23892 .22479 .21164 .19942 .18804 .17744 .16757 .15838 .14980 .14180

43 .24756 .23326 .21994 .20753 .19596 .18517 .17511 .16572 .15695 .14875

44 .25644 .24198 .22849 .21590 .20415 .19318 .18293 .17334 .16438 .15599

45 .26557 .25096 .23731 .22455 .21263 .20147 .19103 .18125 .17210 .16352

46 .27496 .26021 .24641 .23349 .22139 .21006 .19943 .18947 .18013 .17136

47 .28460 .26972 .25578 .24270 .23044 .21893 .20813 .19799 .18846 .17951

48 .29451 .27950 .26542 .25220 .23978 .22811 .21714 .20682 .19712 .18798

49 .30468 .28957 .27536 .26201 .24944 .23761 .22648 .21599 .20611 .19679

50 .31515 .29994 .28562 .27214 .25943 .24746 .23617 .22552 .21547 .20598

51 .32591 .31062 .29620 .28260 .26976 .25765 .24621 .23541 .22520 .21554

52 .33697 .32161 .30710 .29340 .28045 .26821 .25663 .24568 .23531 .22550

53 .34832 .33291 .31833 .30453 .29148 .27912 .26741 .25632 .24582 .23585

54 .35995 .34449 .32985 .31598 .30283 .29037 .27855 .26733 .25669 .24658

55 .37183 .35635 .34166 .32773 .31450 .30194 .29001 .27868 .26791 .25768

56 .38390 .36841 .35370 .33971 .32642 .31378 .30175 .29032 .27943 .26907

57 .39618 .38069 .36596 .35194 .33859 .32588 .31377 .30224 .29125 .28077

58 .40862 .39316 .37842 .36438 .35099 .33822 .32605 .31443 .30334 .29276

59 .42126 .40583 .39110 .37705 .36364 .35083 .33859 .32691 .31574 .30506

60 .43410 .41873 .40403 .38999 .37656 .36372 .35145 .33970 .32846 .31770

61 .44714 .43183 .41718 .40316 .38974 .37689 .36458 .35279 .34149 .33067

62 .46033 .44510 .43052 .41653 .40313 .39028 .37796 .36614 .35480 .34391

63 .47366 .45853 .44402 .43010 .41673 .40390 .39157 .37974 .36836 .35744

64 .48712 .47212 .45770 .44385 .43053 .41773 .40542 .39358 .38219 .37123

65 .50073 .48586 .47156 .45779 .44454 .43179 .41951 .40768 .39629 .38531

66 .51461 .49990 .48573 .47207 .45891 .44623 .43400 .42220 .41083 .39985

67 .52872 .51419 .50018 .48665 .47360 .46100 .44884 .43710 .42576 .41481

68 .54302 .52869 .51484 .50147 .48854 .47605 .46398 .45231 .44103 .43011

69 .55744 .54333 .52968 .51648 .50371 .49134 .47938 .46780 .45659 .44573

70 .57198 .55810 .54467 .53165 .51905 .50683 .49500 .48352 .47241 .46163

71 .58662 .57300 .55980 .54700 .53458 .52253 .51084 .49950 .48849 .47781

72 .60134 .58800 .57505 .56247 .55026 .53840 .52688 .51569 .50481 .49425

73 .61608 .60303 .59035 .57803 .56604 .55439 .54305 .53203 .52131 .51087

74 .63077 .61804 .60565 .59358 .58184 .57041 .55928 .54844 .53789 .52761

75 .64536 .63295 .62085 .60907 .59759 .58639 .57548 .56485 .55447 .54436

76 .65980 .64772 .63594 .62445 .61323 .60229 .59162 .58120 .57102 .56110

77 .67408 .66234 .65089 .63970 .62877 .61809 .60766 .59747 .58751 .57779

78 .68817 .67679 .66567 .65479 .64416 .63376 .62359 .61364 .60392 .59440

79 .70205 .69104 .68026 .66971 .65938 .64927 .63937 .62968 .62019 .61090

80 .71569 .70504 .69461 .68439 .67438 .66457 .65495 .64553 .63629 .62724

81 .72905 .71878 .70871 .69883 .68914 .67963 .67031 .66116 .65219 .64339

82 .74213 .73224 .72252 .71299 .70363 .69444 .68541 .67655 .66785 .65930

83 .75489 .74538 .73603 .72684 .71781 .70894 .70022 .69165 .68323 .67495

84 .76731 .75818 .74919 .74036 .73167 .72312 .71471 .70644 .69830 .69029

85 .77937 .77062 .76200 .75352 .74516 .73694 .72884 .72087 .71302 .70529

86 .79106 .78268 .77443 .76629 .75828 .75038 .74260 .73493 .72738 .71993

87 .80235 .79434 .78645 .77866 .77098 .76341 .75595 .74858 .74132 .73416

88 .81324 .80560 .79806 .79062 .78328 .77603 .76888 .76182 .75486 .74798

89 .82371 .81643 .80924 .80214 .79513 .78821 .78137 .77461 .76794 .76134

90 .83375 .82682 .81998 .81321 .80653 .79992 .79339 .78693 .78055 .77424

91 .84336 .83678 .83027 .82383 .81747 .81117 .80494 .79878 .79268 .78665

92 .85253 .84629 .84011 .83399 .82794 .82194 .81601 .81014 .80433 .79857

93 .86126 .85534 .84948 .84367 .83792 .83222 .82658 .82099 .81545 .80997

94 .86956 .86395 .85840 .85289 .84743 .84202 .83666 .83134 .82608 .82086

95 .87744 .87213 .86687 .86166 .85648 .85135 .84626 .84122 .83621 .83125

96 .88487 .87985 .87488 .86994 .86504 .86017 .85535 .85056 .84581 .84109

97 .89188 .88714 .88244 .87776 .87312 .86852 .86395 .85941 .85490 .85042

98 .89850 .89402 .88958 .88516 .88077 .87641 .87208 .86778 .86351 .85927

99 .90475 .90053 .89632 .89215 .88800 .88388 .87978 .87571 .87167 .86765

100 .91057 .90658 .90261 .89867 .89475 .89085 .88697 .88312 .87929 .87548

101 .91610 .91234 .90860 .90487 .90117 .89749 .89382 .89018 .88655 .88295

102 .92122 .91767 .91413 .91061 .90711 .90363 .90017 .89672 .89328 .88987

103 .92630 .92296 .91963 .91632 .91303 .90975 .90648 .90323 .89999 .89677

104 .93097 .92783 .92470 .92158 .91847 .91537 .91229 .90922 .90616 .90312

105 .93558 .93263 .92969 .92676 .92383 .92092 .91802 .91513 .91225 .90938

106 .94135 .93864 .93594 .93325 .93057 .92789 .92522 .92256 .91991 .91726

107 .94789 .94546 .94304 .94062 .93821 .93580 .93340 .93101 .92861 .92623

108 .95844 .95648 .95453 .95258 .95063 .94868 .94673 .94478 .94284 .94090

109 .97900 .97800 .97700 .97600 .97500 .97400 .97300 .97200 .97100 .97000

__________________________________________________________________________

Adjusted Payout Rate

____________________________________________________________________

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

__________________________________________________________________________

0 .02217 .02071 .01942 .01829 .01729 .01640 .01561 .01491 .01429 .01373

1 .01657 .01504 .01369 .01250 .01145 .01053 .00970 .00897 .00831 .00773

2 .01715 .01555 .01415 .01290 .01180 .01082 .00996 .00918 .00850 .00788

3 .01795 .01628 .01481 .01350 .01235 .01132 .01041 .00960 .00887 .00822

4 .01888 .01714 .01560 .01423 .01302 .01194 .01098 .01013 .00936 .00867

5 .01991 .01809 .01648 .01505 .01378 .01265 .01164 .01074 .00993 .00921

6 .02104 .01914 .01746 .01597 .01463 .01345 .01239 .01144 .01059 .00982

7 .02225 .02027 .01851 .01695 .01555 .01430 .01319 .01219 .01130 .01049

8 .02356 .02149 .01965 .01802 .01656 .01525 .01408 .01303 .01209 .01124

9 .02497 .02282 .02090 .01919 .01766 .01629 .01506 .01396 .01296 .01207

10 .02649 .02425 .02224 .02046 .01885 .01742 .01613 .01497 .01392 .01298

11 .02812 .02578 .02369 .02182 .02015 .01865 .01729 .01608 .01498 .01398

12 .02986 .02742 .02525 .02329 .02154 .01997 .01855 .01727 .01612 .01508

13 .03167 .02914 .02687 .02483 .02300 .02135 .01987 .01853 .01732 .01622

14 .03352 .03089 .02852 .02640 .02449 .02276 .02121 .01981 .01854 .01738

15 .03538 .03264 .03018 .02797 .02597 .02417 .02255 .02107 .01974 .01853

16 .03724 .03439 .03183 .02952 .02744 .02556 .02385 .02231 .02092 .01965

17 .03911 .03615 .03348 .03107 .02890 .02694 .02516 .02354 .02208 .02075

18 .04100 .03792 .03515 .03264 .03037 .02832 .02646 .02477 .02323 .02184

19 .04294 .03974 .03685 .03424 .03188 .02973 .02778 .02602 .02441 .02294

20 .04497 .04165 .03864 .03592 .03345 .03121 .02918 .02732 .02564 .02410

21 .04707 .04362 .04049 .03766 .03508 .03275 .03062 .02868 .02691 .02530

22 .04926 .04568 .04243 .03948 .03679 .03435 .03212 .03009 .02824 .02655

23 .05157 .04785 .04447 .04140 .03860 .03605 .03372 .03160 .02965 .02788

24 .05404 .05017 .04666 .04346 .04054 .03788 .03545 .03322 .03119 .02932

25 .05668 .05268 .04902 .04569 .04265 .03987 .03733 .03500 .03287 .03091

26 .05953 .05537 .05157 .04811 .04494 .04204 .03938 .03695 .03472 .03267

27 .06258 .05827 .05433 .05072 .04742 .04440 .04163 .03908 .03674 .03459

28 .06585 .06138 .05729 .05354 .05011 .04695 .04406 .04140 .03895 .03670

29 .06932 .06469 .06044 .05655 .05297 .04969 .04667 .04389 .04132 .03896

30 .07298 .06818 .06378 .05974 .05602 .05260 .04944 .04654 .04386 .04139

31 .07684 .07188 .06732 .06312 .05925 .05569 .05241 .04937 .04657 .04399

32 .08092 .07578 .07106 .06670 .06268 .05898 .05556 .05239 .04947 .04676

33 .08522 .07991 .07501 .07050 .06633 .06247 .05891 .05561 .05256 .04972

34 .08972 .08423 .07917 .07449 .07016 .06615 .06244 .05901 .05582 .05286

35 .09444 .08878 .08354 .07869 .07420 .07004 .06618 .06260 .05928 .05619

36 .09940 .09355 .08814 .08312 .07846 .07415 .07013 .06641 .06294 .05972

37 .10459 .09856 .09297 .08777 .08295 .07847 .07431 .07043 .06682 .06346

38 .11004 .10382 .09805 .09268 .08769 .08304 .07872 .07469 .07093 .06742

39 .11573 .10932 .10337 .09782 .09266 .08784 .08336 .07917 .07526 .07161

40 .12167 .11508 .10893 .10321 .09787 .09289 .08824 .08389 .07982 .07602

41 .12787 .12109 .11476 .10885 .10334 .09818 .09336 .08885 .08463 .08068

42 .13433 .12736 .12085 .11476 .10906 .10373 .09874 .09406 .08968 .08557

43 .14109 .13393 .12723 .12095 .11508 .10957 .10441 .09957 .09502 .09075

44 .14814 .14078 .13389 .12744 .12138 .11569 .11036 .10534 .10063 .09620

45 .15548 .14793 .14086 .13421 .12797 .12211 .11659 .11141 .10653 .10193

46 .16313 .15540 .14814 .14131 .13488 .12884 .12315 .11779 .11274 .10798

47 .17109 .16318 .15573 .14871 .14210 .13588 .13001 .12448 .11925 .11432

48 .17938 .17128 .16364 .15645 .14966 .14325 .13721 .13150 .12610 .12100

49 .18801 .17973 .17191 .16453 .15756 .15098 .14475 .13887 .13330 .12803

50 .19702 .18856 .18057 .17301 .16586 .15910 .15270 .14663 .14089 .13545

51 .20642 .19778 .18961 .18188 .17456 .16762 .16104 .15480 .14889 .14328

52 .21621 .20741 .19907 .19117 .18367 .17656 .16981 .16340 .15732 .15153

53 .22641 .21745 .20894 .20087 .19321 .18593 .17901 .17243 .16617 .16022

54 .23699 .22788 .21922 .21098 .20316 .19571 .18862 .18188 .17546 .16934

55 .24794 .23868 .22987 .22148 .21350 .20589 .19865 .19174 .18516 .17888

56 .25920 .24981 .24085 .23232 .22418 .21642 .20902 .20195 .19521 .18877

57 .27078 .26126 .25217 .24349 .23521 .22730 .21975 .21253 .20563 .19904

58 .28266 .27301 .26379 .25498 .24656 .23851 .23081 .22345 .21640 .20965

59 .29486 .28510 .27576 .26682 .25827 .25009 .24225 .23474 .22755 .22065

60 .30740 .29754 .28810 .27905 .27037 .26206 .25409 .24645 .23911 .23208

61 .32029 .31033 .30079 .29164 .28285 .27442 .26632 .25855 .25109 .24391

62 .33347 .32344 .31381 .30455 .29567 .28712 .27891 .27102 .26343 .25613

63 .34693 .33684 .32713 .31779 .30881 .30017 .29185 .28385 .27614 .26872

64 .36069 .35054 .34076 .33135 .32229 .31356 .30515 .29704 .28922 .28169

65 .37474 .36455 .35472 .34525 .33612 .32731 .31881 .31061 .30270 .29506

66 .38927 .37905 .36919 .35968 .35049 .34161 .33304 .32476 .31676 .30903

67 .40423 .39401 .38413 .37458 .36535 .35643 .34780 .33946 .33138 .32357

68 .41956 .40935 .39947 .38991 .38066 .37170 .36303 .35464 .34650 .33863

69 .43522 .42504 .41518 .40562 .39636 .38739 .37869 .37026 .36208 .35415

70 .45118 .44104 .43121 .42168 .41243 .40346 .39475 .38629 .37809 .37012

71 .46744 .45737 .44759 .43810 .42888 .41992 .41122 .40276 .39455 .38656

72 .48398 .47399 .46429 .45486 .44568 .43676 .42808 .41964 .41143 .40344

73 .50072 .49084 .48123 .47187 .46276 .45389 .44526 .43685 .42866 .42068

74 .51759 .50784 .49833 .48907 .48004 .47124 .46267 .45431 .44616 .43821

75 .53450 .52488 .51550 .50635 .49743 .48872 .48022 .47192 .46383 .45592

76 .55140 .54194 .53270 .52368 .51487 .50626 .49785 .48964 .48161 .47377

77 .56828 .55898 .54990 .54102 .53234 .52385 .51555 .50744 .49950 .49173

78 .58509 .57598 .56707 .55835 .54981 .54146 .53328 .52528 .51744 .50977

79 .60181 .59290 .58417 .57562 .56725 .55904 .55100 .54313 .53541 .52785

80 .61837 .60967 .60114 .59278 .58458 .57653 .56865 .56091 .55333 .54589

81 .63475 .62627 .61795 .60979 .60177 .59391 .58619 .57861 .57117 .56386

82 .65091 .64267 .63457 .62661 .61880 .61112 .60358 .59617 .58888 .58173

83 .66681 .65881 .65094 .64321 .63560 .62812 .62077 .61353 .60642 .59942

84 .68241 .67466 .66703 .65952 .65214 .64487 .63771 .63067 .62373 .61691

85 .69768 .69019 .68280 .67553 .66837 .66132 .65437 .64753 .64078 .63414

86 .71259 .70536 .69822 .69120 .68427 .67744 .67070 .66406 .65752 .65107

87 .72709 .72012 .71325 .70647 .69977 .69317 .68666 .68023 .67389 .66764

88 .74119 .73449 .72787 .72134 .71489 .70852 .70223 .69602 .68989 .68384

89 .75483 .74840 .74204 .73576 .72955 .72342 .71736 .71138 .70546 .69962

90 .76800 .76183 .75573 .74971 .74375 .73785 .73202 .72626 .72056 .71493

91 .78069 .77479 .76895 .76317 .75745 .75180 .74620 .74067 .73519 .72977

92 .79288 .78724 .78165 .77613 .77065 .76524 .75987 .75456 .74930 .74409

93 .80453 .79915 .79382 .78854 .78331 .77812 .77299 .76790 .76286 .75787

94 .81568 .81055 .80547 .80043 .79544 .79048 .78557 .78071 .77588 .77110

95 .82633 .82144 .81660 .81180 .80704 .80231 .79763 .79298 .78837 .78380

96 .83642 .83177 .82717 .82259 .81806 .81356 .80909 .80465 .80025 .79588

97 .84598 .84157 .83719 .83284 .82853 .82424 .81998 .81576 .81156 .80739

98 .85505 .85086 .84670 .84257 .83847 .83439 .83034 .82631 .82232 .81835

99 .86365 .85968 .85573 .85181 .84791 .84404 .84019 .83636 .83255 .82877

100 .87169 .86792 .86418 .86045 .85675 .85307 .84941 .84577 .84215 .83855

101 .87936 .87579 .87224 .86871 .86520 .86171 .85823 .85477 .85133 .84791

102 .88647 .88309 .87972 .87637 .87304 .86972 .86642 .86313 .85986 .85660

103 .89356 .89036 .88718 .88402 .88086 .87772 .87460 .87149 .86839 .86531

104 .90008 .89706 .89405 .89105 .88807 .88509 .88213 .87918 .87624 .87331

105 .90652 .90366 .90082 .89799 .89517 .89236 .88955 .88676 .88398 .88120

106 .91462 .91199 .90937 .90675 .90414 .90154 .89895 .89636 .89378 .89121

107 .92385 .92147 .91910 .91673 .91437 .91201 .90966 .90731 .90497 .90263

108 .93896 .93702 .93509 .93316 .93123 .92930 .92737 .92544 .92352 .92160

109 .96900 .96800 .96700 .96600 .96500 .96400 .96300 .96200 .96100 .96000

__________________________________________________________________________

Adjusted Payout Rate

____________________________________________________________________

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

__________________________________________________________________________

0 .01323 .01279 .01238 .01202 .01169 .01139 .01112 .01088 .01065 .01044

1 .00721 .00674 .00632 .00594 .00559 .00528 .00500 .00474 .00451 .00430

2 .00733 .00683 .00639 .00598 .00562 .00529 .00499 .00472 .00447 .00425

3 .00764 .00711 .00664 .00622 .00583 .00548 .00516 .00487 .00461 .00437

4 .00806 .00750 .00700 .00655 .00614 .00577 .00543 .00513 .00485 .00459

5 .00856 .00797 .00744 .00696 .00653 .00614 .00578 .00545 .00515 .00488

6 .00914 .00852 .00795 .00745 .00699 .00657 .00619 .00584 .00552 .00523

7 .00976 .00911 .00851 .00798 .00749 .00704 .00664 .00627 .00593 .00562

8 .01047 .00978 .00915 .00858 .00806 .00759 .00716 .00677 .00640 .00607

9 .01126 .01053 .00986 .00926 .00871 .00821 .00775 .00734 .00695 .00660

10 .01213 .01136 .01065 .01002 .00944 .00891 .00842 .00798 .00757 .00720

11 .01309 .01227 .01153 .01086 .01024 .00968 .00917 .00870 .00827 .00787

12 .01413 .01327 .01249 .01178 .01113 .01054 .00999 .00950 .00904 .00862

13 .01523 .01432 .01350 .01275 .01206 .01144 .01086 .01034 .00985 .00940

14 .01634 .01539 .01452 .01373 .01301 .01235 .01174 .01118 .01067 .01020

15 .01743 .01643 .01552 .01469 .01393 .01323 .01259 .01200 .01146 .01096

16 .01849 .01744 .01648 .01561 .01480 .01407 .01339 .01277 .01220 .01167

17 .01953 .01843 .01742 .01650 .01565 .01488 .01416 .01351 .01290 .01235

18 .02056 .01940 .01834 .01737 .01648 .01566 .01491 .01422 .01358 .01299

19 .02160 .02038 .01927 .01824 .01730 .01644 .01565 .01492 .01424 .01362

20 .02270 .02141 .02024 .01916 .01817 .01726 .01642 .01565 .01494 .01428

21 .02382 .02247 .02124 .02010 .01906 .01810 .01721 .01640 .01565 .01495

22 .02500 .02358 .02228 .02108 .01998 .01897 .01803 .01717 .01638 .01564

23 .02625 .02476 .02339 .02213 .02097 .01990 .01891 .01800 .01716 .01638

24 .02761 .02604 .02460 .02327 .02205 .02092 .01988 .01891 .01802 .01719

25 .02912 .02747 .02595 .02455 .02326 .02206 .02096 .01994 .01900 .01812

26 .03078 .02904 .02744 .02597 .02461 .02335 .02218 .02110 .02010 .01917

27 .03261 .03079 .02910 .02755 .02611 .02478 .02355 .02241 .02135 .02037

28 .03462 .03270 .03093 .02929 .02778 .02637 .02507 .02387 .02274 .02170

29 .03678 .03477 .03291 .03118 .02959 .02811 .02673 .02546 .02427 .02316

30 .03910 .03699 .03503 .03322 .03154 .02997 .02852 .02717 .02592 .02475

31 .04159 .03937 .03731 .03541 .03364 .03199 .03046 .02903 .02770 .02646

32 .04425 .04192 .03976 .03776 .03589 .03416 .03254 .03104 .02963 .02832

33 .04710 .04466 .04239 .04029 .03832 .03650 .03479 .03320 .03172 .03033

34 .05011 .04756 .04518 .04297 .04090 .03898 .03718 .03551 .03394 .03247

35 .05331 .05064 .04815 .04582 .04366 .04163 .03974 .03798 .03632 .03477

36 .05671 .05391 .05130 .04887 .04659 .04446 .04247 .04061 .03887 .03723

37 .06032 .05739 .05466 .05210 .04972 .04748 .04539 .04343 .04159 .03986

38 .06415 .06109 .05823 .05556 .05305 .05070 .04850 .04644 .04450 .04268

39 .06819 .06500 .06201 .05921 .05658 .05412 .05181 .04964 .04760 .04568

40 .07246 .06913 .06601 .06308 .06033 .05774 .05532 .05304 .05089 .04887

41 .07697 .07349 .07023 .06717 .06429 .06158 .05904 .05664 .05439 .05226

42 .08171 .07809 .07469 .07149 .06848 .06564 .06298 .06046 .05809 .05585

43 .08674 .08297 .07942 .07608 .07293 .06997 .06717 .06453 .06204 .05969

44 .09203 .08810 .08441 .08092 .07764 .07454 .07161 .06885 .06624 .06377

45 .09760 .09352 .08967 .08604 .08261 .07938 .07632 .07342 .07068 .06809

46 .10348 .09925 .09524 .09146 .08789 .08451 .08131 .07828 .07542 .07270

47 .10967 .10527 .10111 .09717 .09345 .08992 .08659 .08342 .08042 .07757

48 .11618 .11161 .10730 .10321 .09933 .09566 .09217 .08887 .08573 .08275

49 .12304 .11831 .11383 .10958 .10555 .10173 .09810 .09465 .09137 .08825

50 .13029 .12540 .12076 .11635 .11216 .10818 .10440 .10081 .09739 .09413

51 .13795 .13289 .12808 .12351 .11917 .11504 .11110 .10736 .10379 .10040

52 .14604 .14081 .13584 .13111 .12661 .12232 .11823 .11434 .11062 .10708

53 .15456 .14917 .14404 .13914 .13448 .13004 .12580 .12175 .11789 .11420

54 .16352 .15796 .15266 .14761 .14279 .13819 .13379 .12959 .12558 .12175

55 .17289 .16717 .16171 .15650 .15152 .14676 .14221 .13786 .13370 .12971

56 .18262 .17674 .17113 .16576 .16062 .15570 .15100 .14650 .14218 .13805

57 .19273 .18669 .18092 .17539 .17010 .16503 .16017 .15552 .15105 .14677

58 .20319 .19700 .19107 .18539 .17994 .17472 .16971 .16490 .16029 .15586

59 .21404 .20770 .20162 .19579 .19019 .18481 .17965 .17470 .16993 .16535

60 .22532 .21884 .21261 .20663 .20088 .19536 .19005 .18494 .18003 .17530

61 .23702 .23040 .22403 .21790 .21201 .20634 .20089 .19564 .19058 .18571

62 .24911 .24235 .23584 .22958 .22355 .21774 .21214 .20674 .20154 .19653

63 .26157 .25468 .24805 .24165 .23548 .22954 .22380 .21827 .21293 .20777

64 .27442 .26742 .26065 .25413 .24783 .24175 .23588 .23021 .22474 .21944

65 .28768 .28056 .27368 .26703 .26061 .25441 .24841 .24261 .23700 .23158

66 .30156 .29433 .28735 .28059 .27405 .26773 .26161 .25569 .24995 .24440

67 .31601 .30870 .30161 .29476 .28812 .28169 .27545 .26942 .26357 .25790

68 .33100 .32360 .31643 .30949 .30275 .29622 .28989 .28375 .27779 .27201

69 .34646 .33900 .33177 .32474 .31793 .31131 .30489 .29865 .29259 .28671

70 .36239 .35488 .34758 .34049 .33361 .32692 .32041 .31409 .30795 .30197

71 .37880 .37125 .36391 .35677 .34983 .34308 .33651 .33011 .32389 .31784

72 .39566 .38809 .38073 .37355 .36657 .35977 .35315 .34670 .34041 .33429

73 .41291 .40534 .39796 .39077 .38376 .37693 .37027 .36377 .35744 .35126

74 .43046 .42290 .41552 .40833 .40131 .39446 .38778 .38125 .37489 .36867

75 .44821 .44068 .43332 .42614 .41913 .41227 .40558 .39904 .39266 .38641

76 .46611 .45862 .45130 .44415 .43715 .43031 .42363 .41709 .41069 .40444

77 .48414 .47671 .46944 .46233 .45537 .44856 .44189 .43536 .42898 .42272

78 .50226 .49490 .48770 .48065 .47374 .46697 .46034 .45384 .44747 .44123

79 .52043 .51317 .50604 .49906 .49222 .48551 .47892 .47247 .46614 .45993

80 .53859 .53142 .52440 .51750 .51074 .50410 .49758 .49118 .48491 .47874

81 .55669 .54964 .54273 .53593 .52926 .52271 .51627 .50995 .50373 .49763

82 .57469 .56778 .56099 .55431 .54774 .54129 .53494 .52871 .52257 .51654

83 .59254 .58577 .57911 .57256 .56612 .55978 .55354 .54740 .54136 .53541

84 .61019 .60358 .59706 .59065 .58434 .57812 .57200 .56597 .56003 .55419

85 .62759 .62114 .61479 .60853 .60236 .59628 .59028 .58438 .57856 .57282

86 .64470 .63843 .63224 .62614 .62012 .61419 .60833 .60256 .59687 .59125

87 .66146 .65537 .64936 .64342 .63757 .63179 .62608 .62045 .61489 .60941

88 .67786 .67196 .66613 .66037 .65469 .64907 .64352 .63804 .63263 .62728

89 .69384 .68813 .68249 .67691 .67140 .66595 .66057 .65525 .64999 .64479

90 .70936 .70385 .69840 .69301 .68768 .68241 .67719 .67204 .66693 .66189

91 .72440 .71909 .71384 .70864 .70349 .69840 .69336 .68837 .68344 .67855

92 .73894 .73383 .72878 .72377 .71881 .71390 .70904 .70422 .69945 .69473

93 .75292 .74801 .74316 .73834 .73357 .72885 .72416 .71952 .71492 .71037

94 .76636 .76166 .75700 .75238 .74780 .74326 .73876 .73429 .72986 .72547

95 .77926 .77476 .77030 .76587 .76148 .75712 .75280 .74851 .74426 .74004

96 .79155 .78725 .78298 .77874 .77453 .77036 .76622 .76210 .75802 .75397

97 .80325 .79915 .79507 .79101 .78699 .78300 .77903 .77509 .77117 .76729

98 .81440 .81048 .80659 .80272 .79887 .79505 .79126 .78749 .78375 .78002

99 .82502 .82128 .81757 .81388 .81021 .80656 .80294 .79934 .79576 .79220

100 .83497 .83141 .82788 .82436 .82086 .81738 .81392 .81048 .80706 .80365

101 .84451 .84112 .83776 .83441 .83107 .82776 .82446 .82117 .81791 .81466

102 .85337 .85014 .84693 .84374 .84056 .83740 .83425 .83112 .82800 .82490

103 .86223 .85918 .85613 .85310 .85008 .84708 .84409 .84111 .83814 .83519

104 .87040 .86749 .86460 .86172 .85885 .85599 .85314 .85030 .84748 .84466

105 .87844 .87568 .87294 .87020 .86748 .86476 .86205 .85935 .85666 .85398

106 .88865 .88609 .88354 .88100 .87846 .87594 .87341 .87090 .86839 .86590

107 .90030 .89797 .89565 .89333 .89102 .88871 .88641 .88411 .88181 .87952

108 .91968 .91776 .91585 .91394 .91203 .91012 .90821 .90630 .90440 .90250

109 .95900 .95800 .95700 .95600 .95500 .95400 .95300 .95200 .95100 .95000

__________________________________________________________________________

Adjusted Payout Rate

_____________________________________________________________________

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

__________________________________________________________________________

0 .01025 .01008 .00992 .00977 .00963 .00950 .00938 .00927 .00917 .00907

1 .00410 .00392 .00376 .00361 .00347 .00334 .00322 .00310 .00300 .00290

2 .00404 .00385 .00367 .00351 .00336 .00322 .00310 .00298 .00287 .00276

3 .00415 .00394 .00376 .00359 .00343 .00328 .00314 .00301 .00290 .00279

4 .00435 .00414 .00394 .00375 .00358 .00342 .00328 .00314 .00302 .00290

5 .00463 .00439 .00418 .00398 .00380 .00363 .00348 .00333 .00319 .00307

6 .00496 .00471 .00448 .00427 .00408 .00390 .00373 .00357 .00343 .00329

7 .00533 .00507 .00483 .00460 .00439 .00420 .00402 .00385 .00369 .00355

8 .00577 .00549 .00523 .00499 .00476 .00456 .00436 .00418 .00402 .00386

9 .00627 .00598 .00570 .00544 .00520 .00498 .00478 .00458 .00440 .00423

10 .00685 .00653 .00624 .00596 .00571 .00547 .00525 .00505 .00485 .00467

11 .00750 .00716 .00685 .00656 .00629 .00603 .00580 .00558 .00537 .00518

12 .00823 .00787 .00753 .00722 .00693 .00667 .00642 .00618 .00596 .00576

13 .00899 .00861 .00826 .00793 .00762 .00734 .00707 .00682 .00659 .00637

14 .00976 .00935 .00898 .00863 .00831 .00801 .00772 .00746 .00722 .00698

15 .01050 .01007 .00967 .00931 .00896 .00864 .00835 .00807 .00781 .00756

16 .01118 .01073 .01031 .00992 .00956 .00922 .00891 .00861 .00834 .00808

17 .01183 .01135 .01091 .01050 .01011 .00976 .00942 .00911 .00882 .00855

18 .01244 .01194 .01147 .01104 .01063 .01025 .00990 .00957 .00926 .00897

19 .01304 .01251 .01202 .01156 .01113 .01073 .01035 .01001 .00968 .00937

20 .01367 .01311 .01258 .01209 .01164 .01122 .01082 .01045 .01011 .00978

21 .01430 .01371 .01315 .01263 .01215 .01171 .01129 .01090 .01053 .01019

22 .01496 .01432 .01373 .01319 .01268 .01220 .01176 .01134 .01095 .01059

23 .01565 .01498 .01436 .01377 .01323 .01273 .01225 .01181 .01140 .01101

24 .01642 .01571 .01505 .01443 .01386 .01332 .01282 .01235 .01191 .01149

25 .01731 .01655 .01585 .01519 .01458 .01401 .01347 .01297 .01250 .01206

26 .01831 .01751 .01676 .01606 .01541 .01480 .01423 .01370 .01320 .01273

27 .01945 .01860 .01780 .01706 .01637 .01572 .01511 .01454 .01401 .01351

28 .02073 .01982 .01898 .01819 .01745 .01676 .01611 .01551 .01494 .01440

29 .02213 .02117 .02027 .01943 .01865 .01791 .01722 .01658 .01597 .01540

30 .02365 .02263 .02168 .02079 .01995 .01917 .01844 .01775 .01710 .01649

31 .02531 .02422 .02321 .02226 .02138 .02054 .01976 .01902 .01833 .01768

32 .02709 .02595 .02487 .02387 .02292 .02204 .02120 .02042 .01968 .01899

33 .02903 .02782 .02668 .02561 .02461 .02366 .02278 .02194 .02116 .02041

34 .03110 .02981 .02860 .02747 .02640 .02540 .02446 .02357 .02273 .02194

35 .03332 .03195 .03067 .02947 .02834 .02728 .02627 .02533 .02444 .02359

36 .03569 .03425 .03290 .03162 .03042 .02929 .02823 .02722 .02627 .02537

37 .03824 .03671 .03528 .03393 .03266 .03146 .03032 .02925 .02824 .02729

38 .04097 .03936 .03784 .03641 .03506 .03379 .03259 .03145 .03037 .02936

39 .04387 .04217 .04057 .03905 .03763 .03628 .03500 .03380 .03265 .03157

40 .04696 .04517 .04347 .04187 .04036 .03893 .03758 .03630 .03509 .03394

41 .05025 .04836 .04657 .04488 .04328 .04177 .04034 .03898 .03769 .03647

42 .05374 .05174 .04986 .04807 .04638 .04478 .04326 .04183 .04046 .03917

43 .05747 .05537 .05338 .05150 .04971 .04802 .04641 .04489 .04344 .04207

44 .06143 .05922 .05712 .05514 .05325 .05147 .04977 .04816 .04663 .04517

45 .06564 .06331 .06111 .05901 .05703 .05514 .05335 .05164 .05002 .04848

46 .07012 .06768 .06536 .06315 .06106 .05907 .05718 .05538 .05366 .05203

47 .07487 .07231 .06987 .06755 .06535 .06325 .06125 .05935 .05754 .05581

48 .07992 .07723 .07467 .07223 .06991 .06770 .06560 .06359 .06168 .05985

49 .08529 .08247 .07978 .07722 .07479 .07246 .07024 .06813 .06611 .06418

50 .09103 .08808 .08526 .08258 .08002 .07757 .07524 .07301 .07088 .06885

51 .09716 .09407 .09112 .08831 .08562 .08306 .08060 .07826 .07601 .07387

52 .10370 .10047 .09739 .09445 .09163 .08894 .08637 .08390 .08154 .07928

53 .11068 .10731 .10409 .10101 .09806 .09524 .09254 .08996 .08748 .08510

54 .11808 .11457 .11121 .10800 .10492 .10197 .09914 .09642 .09382 .09133

55 .12590 .12225 .11875 .11540 .11218 .10910 .10614 .10330 .10057 .09795

56 .13409 .13029 .12665 .12316 .11981 .11659 .11350 .11053 .10768 .10493

57 .14266 .13872 .13494 .13130 .12781 .12446 .12123 .11813 .11515 .11228

58 .15160 .14751 .14359 .13981 .13618 .13269 .12933 .12609 .12298 .11998

59 .16095 .15672 .15264 .14873 .14495 .14132 .13783 .13446 .13121 .12808

60 .17076 .16638 .16216 .15810 .15419 .15042 .14678 .14328 .13990 .13663

61 .18101 .17649 .17213 .16793 .16388 .15997 .15619 .15255 .14904 .14564

62 .19169 .18703 .18253 .17818 .17399 .16994 .16603 .16225 .15860 .15507

63 .20279 .19799 .19335 .18886 .18453 .18034 .17629 .17238 .16859 .16493

64 .21433 .20939 .20461 .19998 .19551 .19119 .18700 .18295 .17903 .17523

65 .22633 .22125 .21633 .21158 .20697 .20251 .19819 .19400 .18994 .18601

66 .23903 .23382 .22877 .22388 .21914 .21455 .21010 .20578 .20159 .19752

67 .25240 .24707 .24190 .23688 .23202 .22730 .22271 .21827 .21395 .20975

68 .26640 .26095 .25566 .25053 .24554 .24070 .23600 .23143 .22698 .22267

69 .28099 .27544 .27004 .26480 .25970 .25474 .24992 .24523 .24067 .23623

70 .29616 .29051 .28501 .27966 .27446 .26939 .26446 .25966 .25499 .25044

71 .31194 .30620 .30062 .29517 .28987 .28471 .27968 .27478 .27000 .26534

72 .32833 .32251 .31684 .31132 .30593 .30068 .29556 .29057 .28569 .28094

73 .34524 .33936 .33363 .32804 .32258 .31725 .31205 .30697 .30201 .29717

74 .36260 .35667 .35089 .34523 .33971 .33432 .32905 .32390 .31887 .31395

75 .38031 .37435 .36852 .36282 .35725 .35180 .34647 .34126 .33617 .33118

76 .39832 .39233 .38647 .38074 .37513 .36964 .36427 .35901 .35386 .34882

77 .41660 .41060 .40473 .39898 .39335 .38783 .38242 .37713 .37194 .36685

78 .43512 .42913 .42326 .41750 .41186 .40632 .40090 .39558 .39036 .38524

79 .45384 .44787 .44201 .43626 .43062 .42509 .41966 .41432 .40909 .40396

80 .47269 .46675 .46092 .45519 .44957 .44404 .43862 .43329 .42806 .42291

81 .49163 .48574 .47994 .47425 .46866 .46316 .45775 .45244 .44722 .44208

82 .51061 .50478 .49904 .49340 .48784 .48238 .47701 .47173 .46653 .46141

83 .52956 .52380 .51813 .51255 .50705 .50165 .49632 .49108 .48592 .48083

84 .54843 .54275 .53716 .53166 .52623 .52089 .51562 .51044 .50532 .50029

85 .56716 .56159 .55609 .55067 .54533 .54006 .53487 .52975 .52470 .51972

86 .58571 .58024 .57485 .56953 .56428 .55910 .55399 .54894 .54397 .53906

87 .60399 .59864 .59337 .58815 .58301 .57793 .57291 .56795 .56306 .55823

88 .62200 .61678 .61162 .60653 .60150 .59653 .59161 .58676 .58196 .57722

89 .63965 .63457 .62954 .62458 .61967 .61481 .61001 .60526 .60057 .59593

90 .65690 .65196 .64707 .64224 .63746 .63273 .62805 .62342 .61884 .61431

91 .67371 .66892 .66418 .65949 .65485 .65025 .64570 .64119 .63673 .63231

92 .69005 .68542 .68083 .67628 .67178 .66732 .66290 .65852 .65419 .64989

93 .70585 .70137 .69694 .69254 .68819 .68387 .67959 .67534 .67114 .66697

94 .72112 .71681 .71253 .70828 .70407 .69990 .69576 .69166 .68759 .68355

95 .73585 .73170 .72758 .72349 .71943 .71541 .71141 .70745 .70352 .69961

96 .74995 .74595 .74199 .73806 .73415 .73027 .72642 .72260 .71881 .71505

97 .76343 .75960 .75579 .75201 .74826 .74453 .74083 .73715 .73350 .72987

98 .77633 .77265 .76900 .76538 .76177 .75819 .75463 .75110 .74759 .74410

99 .78866 .78514 .78165 .77817 .77472 .77129 .76787 .76448 .76111 .75775

100 .80027 .79690 .79356 .79023 .78692 .78363 .78036 .77710 .77386 .77065

101 .81143 .80821 .80502 .80183 .79867 .79552 .79239 .78927 .78617 .78308

102 .82181 .81874 .81568 .81264 .80961 .80659 .80359 .80060 .79763 .79467

103 .83225 .82933 .82641 .82351 .82062 .81774 .81488 .81203 .80919 .80636

104 .84186 .83907 .83629 .83351 .83076 .82801 .82527 .82254 .81982 .81712

105 .85131 .84865 .84600 .84336 .84072 .83810 .83548 .83288 .83028 .82769

106 .86340 .86092 .85844 .85597 .85351 .85105 .84860 .84616 .84372 .84130

107 .87724 .87496 .87268 .87041 .86815 .86589 .86363 .86138 .85914 .85690

108 .90060 .89870 .89681 .89492 .89303 .89114 .88925 .88736 .88548 .88360

109 .94900 .94800 .94700 .94600 .94500 .94400 .94300 .94200 .94100 .94000

__________________________________________________________________________

Adjusted Payout Rate

______________________________________________________________________

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

___________________________________________________________________________

0 .00898 .00889 .00881 .00873 .00866 .00859 .00853 .00846 .00840 .00835

1 .00281 .00273 .00265 .00257 .00250 .00244 .00237 .00232 .00226 .00221

2 .00267 .00258 .00249 .00241 .00234 .00227 .00220 .00214 .00208 .00202

3 .00268 .00259 .00249 .00241 .00233 .00225 .00218 .00212 .00205 .00199

4 .00279 .00268 .00258 .00249 .00241 .00233 .00225 .00218 .00211 .00205

5 .00295 .00284 .00273 .00263 .00254 .00245 .00237 .00229 .00222 .00215

6 .00316 .00304 .00293 .00283 .00273 .00263 .00254 .00246 .00238 .00230

7 .00341 .00328 .00316 .00305 .00294 .00284 .00274 .00265 .00256 .00248

8 .00371 .00357 .00344 .00332 .00320 .00310 .00299 .00289 .00280 .00271

9 .00408 .00393 .00379 .00366 .00353 .00341 .00330 .00320 .00310 .00300

10 .00450 .00434 .00419 .00405 .00392 .00379 .00367 .00356 .00345 .00335

11 .00500 .00483 .00467 .00452 .00438 .00424 .00411 .00399 .00387 .00376

12 .00557 .00538 .00521 .00505 .00490 .00476 .00462 .00449 .00436 .00425

13 .00617 .00597 .00579 .00562 .00546 .00531 .00516 .00502 .00489 .00477

14 .00677 .00656 .00637 .00619 .00602 .00585 .00570 .00555 .00541 .00528

15 .00733 .00712 .00691 .00672 .00654 .00636 .00620 .00605 .00590 .00576

16 .00784 .00761 .00739 .00719 .00700 .00681 .00664 .00648 .00632 .00618

17 .00829 .00805 .00782 .00761 .00741 .00721 .00703 .00686 .00670 .00654

18 .00870 .00845 .00821 .00798 .00777 .00756 .00737 .00719 .00702 .00685

19 .00909 .00882 .00856 .00832 .00810 .00788 .00768 .00749 .00731 .00713

20 .00948 .00919 .00892 .00867 .00843 .00821 .00799 .00779 .00760 .00741

21 .00986 .00956 .00927 .00901 .00875 .00851 .00829 .00807 .00787 .00767

22 .01024 .00992 .00962 .00933 .00906 .00881 .00857 .00834 .00813 .00792

23 .01065 .01030 .00998 .00968 .00939 .00912 .00887 .00862 .00839 .00818

24 .01110 .01074 .01040 .01007 .00977 .00948 .00921 .00895 .00870 .00847

25 .01165 .01126 .01089 .01055 .01022 .00991 .00962 .00934 .00908 .00884

26 .01228 .01187 .01148 .01111 .01076 .01043 .01012 .00982 .00955 .00928

27 .01303 .01259 .01217 .01178 .01140 .01105 .01072 .01040 .01010 .00982

28 .01390 .01342 .01297 .01255 .01215 .01178 .01142 .01108 .01076 .01046

29 .01486 .01435 .01387 .01342 .01299 .01259 .01221 .01185 .01150 .01117

30 .01591 .01537 .01486 .01437 .01392 .01348 .01307 .01269 .01232 .01197

31 .01707 .01649 .01594 .01542 .01493 .01447 .01403 .01361 .01322 .01284

32 .01833 .01771 .01713 .01657 .01605 .01555 .01508 .01464 .01421 .01381

33 .01971 .01905 .01843 .01784 .01728 .01674 .01624 .01576 .01531 .01487

34 .02119 .02049 .01982 .01919 .01859 .01802 .01748 .01697 .01648 .01602

35 .02280 .02204 .02133 .02065 .02001 .01940 .01883 .01828 .01775 .01726

36 .02452 .02372 .02296 .02224 .02155 .02090 .02028 .01969 .01913 .01860

37 .02638 .02553 .02471 .02394 .02321 .02252 .02185 .02123 .02063 .02006

38 .02839 .02748 .02661 .02579 .02501 .02427 .02356 .02289 .02225 .02164

39 .03055 .02957 .02865 .02777 .02694 .02615 .02539 .02467 .02399 .02333

40 .03285 .03181 .03083 .02990 .02901 .02816 .02735 .02658 .02585 .02515

41 .03531 .03421 .03316 .03217 .03122 .03032 .02946 .02863 .02785 .02710

42 .03793 .03676 .03565 .03459 .03358 .03262 .03170 .03082 .02999 .02919

43 .04076 .03952 .03833 .03721 .03613 .03510 .03413 .03319 .03230 .03144

44 .04378 .04246 .04120 .04000 .03886 .03777 .03672 .03573 .03477 .03386

45 .04701 .04561 .04427 .04299 .04178 .04062 .03950 .03844 .03743 .03645

46 .05047 .04898 .04757 .04621 .04492 .04368 .04250 .04137 .04029 .03925

47 .05416 .05258 .05108 .04964 .04827 .04696 .04570 .04449 .04334 .04224

48 .05810 .05644 .05484 .05332 .05186 .05047 .04913 .04785 .04662 .04545

49 .06233 .06057 .05888 .05727 .05572 .05424 .05282 .05146 .05016 .04890

50 .06690 .06503 .06325 .06154 .05990 .05833 .05683 .05538 .05399 .05266

51 .07181 .06984 .06796 .06615 .06442 .06275 .06116 .05962 .05815 .05673

52 .07712 .07504 .07305 .07114 .06931 .06755 .06585 .06423 .06267 .06116

53 .08282 .08063 .07853 .07652 .07458 .07272 .07093 .06921 .06756 .06596

54 .08893 .08663 .08442 .08229 .08025 .07829 .07640 .07458 .07283 .07114

55 .09544 .09302 .09070 .08846 .08631 .08424 .08224 .08032 .07847 .07669

56 .10230 .09976 .09732 .09497 .09270 .09052 .08842 .08639 .08444 .08256

57 .10952 .10686 .10430 .10183 .09945 .09716 .09495 .09281 .09075 .08877

58 .11709 .11431 .11162 .10904 .10654 .10413 .10181 .09956 .09739 .09530

59 .12506 .12215 .11934 .11663 .11402 .11149 .10905 .10669 .10441 .10221

60 .13349 .13045 .12751 .12468 .12194 .11929 .11674 .11426 .11187 .10955

61 .14236 .13919 .13613 .13317 .13031 .12754 .12486 .12227 .11976 .11733

62 .15166 .14836 .14517 .14208 .13909 .13620 .13340 .13069 .12806 .12551

63 .16138 .15795 .15463 .15141 .14830 .14528 .14235 .13952 .13677 .13410

64 .17155 .16799 .16453 .16119 .15794 .15480 .15175 .14879 .14592 .14313

65 .18220 .17850 .17492 .17144 .16806 .16479 .16161 .15853 .15553 .15262

66 .19358 .18975 .18604 .18243 .17893 .17552 .17222 .16901 .16589 .16285

67 .20568 .20173 .19788 .19415 .19052 .18699 .18356 .18022 .17698 .17382

68 .21847 .21439 .21042 .20656 .20280 .19915 .19560 .19213 .18877 .18549

69 .23191 .22771 .22362 .21964 .21577 .21199 .20831 .20473 .20124 .19784

70 .24601 .24169 .23748 .23339 .22939 .22550 .22171 .21801 .21440 .21088

71 .26080 .25638 .25206 .24785 .24375 .23974 .23584 .23202 .22830 .22467

72 .27630 .27178 .26736 .26305 .25884 .25473 .25071 .24679 .24296 .23922

73 .29244 .28782 .28331 .27890 .27460 .27039 .26628 .26226 .25833 .25449

74 .30914 .30444 .29984 .29535 .29096 .28666 .28245 .27834 .27432 .27038

75 .32630 .32153 .31686 .31229 .30782 .30344 .29915 .29496 .29085 .28682

76 .34389 .33905 .33432 .32968 .32514 .32069 .31633 .31205 .30787 .30376

77 .36187 .35698 .35220 .34750 .34290 .33839 .33396 .32963 .32537 .32120

78 .38022 .37530 .37047 .36573 .36108 .35652 .35204 .34765 .34333 .33910

79 .39891 .39396 .38910 .38433 .37965 .37504 .37053 .36609 .36173 .35744

80 .41786 .41290 .40802 .40323 .39852 .39389 .38934 .38486 .38047 .37615

81 .43703 .43207 .42719 .42238 .41766 .41302 .40845 .40395 .39953 .39518

82 .45638 .45143 .44655 .44175 .43703 .43238 .42781 .42330 .41887 .41450

83 .47583 .47090 .46604 .46126 .45655 .45191 .44734 .44284 .43840 .43403

84 .49532 .49043 .48561 .48085 .47617 .47155 .46700 .46251 .45808 .45372

85 .51480 .50996 .50518 .50047 .49582 .49124 .48671 .48225 .47785 .47351

86 .53421 .52943 .52470 .52004 .51544 .51090 .50642 .50200 .49763 .49332

87 .55346 .54875 .54409 .53950 .53496 .53047 .52604 .52167 .51734 .51307

88 .57254 .56791 .56333 .55881 .55434 .54992 .54555 .54124 .53697 .53275

89 .59134 .58680 .58231 .57788 .57349 .56914 .56485 .56060 .55640 .55225

90 .60982 .60538 .60099 .59665 .59234 .58809 .58388 .57971 .57558 .57150

91 .62794 .62361 .61932 .61508 .61087 .60671 .60259 .59851 .59447 .59046

92 .64564 .64142 .63725 .63311 .62901 .62495 .62093 .61694 .61299 .60907

93 .66284 .65874 .65468 .65066 .64667 .64272 .63880 .63491 .63106 .62724

94 .67955 .67558 .67164 .66773 .66386 .66002 .65621 .65243 .64868 .64496

95 .69574 .69190 .68809 .68431 .68055 .67683 .67313 .66946 .66582 .66221

96 .71131 .70760 .70391 .70025 .69662 .69302 .68944 .68588 .68235 .67885

97 .72626 .72268 .71913 .71560 .71209 .70861 .70515 .70171 .69829 .69490

98 .74063 .73718 .73376 .73035 .72697 .72361 .72027 .71695 .71365 .71037

99 .75442 .75111 .74781 .74454 .74128 .73804 .73483 .73163 .72844 .72528

100 .76744 .76426 .76109 .75794 .75481 .75169 .74860 .74551 .74245 .73940

101 .78001 .77695 .77392 .77089 .76788 .76489 .76191 .75895 .75600 .75306

102 .79172 .78879 .78587 .78297 .78008 .77720 .77434 .77149 .76865 .76582

103 .80354 .80074 .79795 .79517 .79240 .78965 .78690 .78417 .78145 .77874

104 .81442 .81174 .80906 .80640 .80374 .80110 .79847 .79584 .79323 .79063

105 .82511 .82254 .81998 .81742 .81488 .81234 .80982 .80730 .80479 .80229

106 .83887 .83646 .83405 .83165 .82926 .82687 .82449 .82212 .81975 .81739

107 .85466 .85243 .85020 .84798 .84576 .84355 .84134 .83914 .83694 .83474

108 .88172 .87984 .87797 .87610 .87423 .87236 .87049 .86862 .86676 .86490

109 .93900 .93800 .93700 .93600 .93500 .93400 .93300 .93200 .93100 .93000

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

[T.D. 8540, 59 FR 30100-30179, June 10, 1994, as amended by T.D. 8819, 64 FR 23187-23229, Apr. 30, 1999; 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.]

Copy RID