Table 1 to Paragraph (c)
Valuation dates | Applicable regulations | |
After | Before | |
01-01-52 | § 20.2031-7A(a) | |
12-31-51 | 01-01-71 | 20.2031-7A(b) |
12-31-70 | 12-01-83 | 20.2031-7A(c) |
11-30-83 | 05-01-89 | 20.2031-7A(d) |
04-30-89 | 05-01-99 | 20.2031-7A(e) |
04-30-99 | 05-01-09 | § 20.2031-7A(f) |
04-30-09 | 06-01-23 | 20.2031-7A(g) |
Figure 1 to Paragraph (d)(2)(ii)(A)-Formula for Determining Term Certain Remainder Factors
Figure 2 to Paragraph (d)(2)(ii)(B)-Formula for Determining Single Life Remainder Factors
Figure 3 to Paragraph (d)(2)(iv)(B)-Formula for Determining Annuity Adjustment Factor at the End of the Specified Period
Table 2 to Paragraph (d)(2)(iv)(B)(1)
Factors From Table S-Based on Table 2010CM
Age | Annuity | Life estate | Remainder |
Interest at 3.2 Percent | |||
75 | 9.4053 | 0.30097 | 0.69903 |
Factors from Table K | |||
Adjustment Factors for Annuities Payable at the End of Each Interval | |||
Interest rate | Semi-annually | Quarterly | Monthly |
3.2% | 1.0079 | 1.0119 | 1.0146 |
Figure 4 to Paragraph (d)(2)(iv)(C)-Formula for Determining Annuity Adjustment Factor at the Beginning of the Specified Period
Table 3 to Paragraph (d)(5)
Age | Annuity | Life estate | Remainder |
Factors From Table S-Based on Table 2010CM | |||
Interest at 3.2 Percent | |||
31 | 23.8334 | 0.76267 | 0.23733 |
46 | 20.0146 | 0.64047 | 0.35953 |
Interest at 4.6 Percent | |||
65 | 11.7691 | 0.54138 | 0.45862 |
Factors from Table B | |||
Annuity, Income, and Remainder Interests for a Term Certain | |||
Interest at 2.6 Percent | |||
Years | Annuity | Income interest | Remainder |
5 | 4.6325 | 0.120445 | 0.879555 |
Factors From Table K | |||
Adjustment Factors for Annuities Payable at the End of Each Interval | |||
Interest Rate | Semi-annually | Quarterly | Monthly |
2.6% | 1.0065 | 1.0097 | 1.0119 |
3.2% | 1.0079 | 1.0119 | 1.0146 |
Table B-Term Certain Remainder Factors Applicable After April 30, 1989
Years | Interest rate | |||||||||
4.2% | 4.4% | 4.6% | 4.8% | 5.0% | 5.2% | 5.4% | 5.6% | 5.8% | 6.0% | |
1 | .959693 | .957854 | .956023 | .954198 | .952381 | .950570 | .948767 | .946970 | .945180 | .943396 |
2 | .921010 | .917485 | .913980 | .910495 | .907029 | .903584 | .900158 | .896752 | .893364 | .889996 |
3 | .883887 | .878817 | .873786 | .868793 | .863838 | .858920 | .854040 | .849197 | .844390 | .839619 |
4 | .848260 | .841779 | .835359 | .829001 | .822702 | .816464 | .810285 | .804163 | .798100 | .792094 |
5 | .814069 | .806302 | .798623 | .791031 | .783526 | .776106 | .768771 | .761518 | .754348 | .747258 |
6 | .781257 | .772320 | .763501 | .754801 | .746215 | .737744 | .729384 | .721135 | .712994 | .704961 |
7 | .749766 | .739770 | .729925 | .720230 | .710681 | .701277 | .692015 | .682893 | .673908 | .665057 |
8 | .719545 | .708592 | .697825 | .687242 | .676839 | .666613 | .656561 | .646679 | .636964 | .627412 |
9 | .690543 | .678728 | .667137 | .655765 | .644609 | .633663 | .622923 | .612385 | .602045 | .591898 |
10 | .662709 | .650122 | .637798 | .625730 | .613913 | .602341 | .591009 | .579910 | .569041 | .558395 |
11 | .635997 | .622722 | .609750 | .597071 | .584679 | .572568 | .560729 | .549157 | .537846 | .526788 |
12 | .610362 | .596477 | .582935 | .569724 | .556837 | .544266 | .532001 | .520035 | .508361 | .496969 |
13 | .585760 | .571339 | .557299 | .543630 | .530321 | .517363 | .504745 | .492458 | .480492 | .468839 |
14 | .562150 | .547259 | .532790 | .518731 | .505068 | .491790 | .478885 | .466343 | .454151 | .442301 |
15 | .539491 | .524195 | .509360 | .494972 | .481017 | .467481 | .454350 | .441612 | .429255 | .417265 |
16 | .517746 | .502102 | .486960 | .472302 | .458112 | .444374 | .431072 | .418194 | .405723 | .393646 |
17 | .496877 | .480941 | .465545 | .450670 | .436297 | .422408 | .408987 | .396017 | .383481 | .371364 |
18 | .476849 | .460671 | .445071 | .430028 | .415521 | .401529 | .388033 | .375016 | .362458 | .350344 |
19 | .457629 | .441256 | .425498 | .410332 | .395734 | .381681 | .368153 | .355129 | .342588 | .330513 |
20 | .439183 | .422659 | .406786 | .391538 | .376889 | .362815 | .349291 | .336296 | .323807 | .311805 |
21 | .421481 | .404846 | .388897 | .373605 | .358942 | .344881 | .331396 | .318462 | .306056 | .294155 |
22 | .404492 | .387783 | .371794 | .356494 | .341850 | .327834 | .314417 | .301574 | .289278 | .277505 |
23 | .388188 | .371440 | .355444 | .340166 | .325571 | .311629 | .298309 | .285581 | .273420 | .261797 |
24 | .372542 | .355785 | .339813 | .324586 | .310068 | .296225 | .283025 | .270437 | .258431 | .246979 |
25 | .357526 | .340791 | .324869 | .309719 | .295303 | .281583 | .268525 | .256096 | .244263 | .232999 |
26 | .343115 | .326428 | .310582 | .295533 | .281241 | .267664 | .254768 | .242515 | .230873 | .219810 |
27 | .329285 | .312670 | .296923 | .281998 | .267848 | .254434 | .241715 | .229654 | .218216 | .207368 |
28 | .316012 | .299493 | .283866 | .269082 | .255094 | .241857 | .229331 | .217475 | .206253 | .195630 |
29 | .303275 | .286870 | .271382 | .256757 | .242946 | .229902 | .217582 | .205943 | .194947 | .184557 |
30 | .291051 | .274780 | .259447 | .244997 | .231377 | .218538 | .206434 | .195021 | .184260 | .174110 |
31 | .279319 | .263199 | .248038 | .233776 | .220359 | .207736 | .195858 | .184679 | .174158 | .164255 |
32 | .268061 | .252106 | .237130 | .223069 | .209866 | .197468 | .185823 | .174886 | .164611 | .154957 |
33 | .257256 | .241481 | .226702 | .212852 | .199873 | .187707 | .176303 | .165612 | .155587 | .146186 |
34 | .246887 | .231304 | .216732 | .203103 | .190355 | .178429 | .167270 | .156829 | .147058 | .137912 |
35 | .236935 | .221556 | .207201 | .193801 | .181290 | .169609 | .158701 | .148512 | .138996 | .130105 |
36 | .227385 | .212218 | .198089 | .184924 | .172657 | .161225 | .150570 | .140637 | .131376 | .122741 |
37 | .218220 | .203274 | .189377 | .176454 | .164436 | .153256 | .142856 | .133179 | .124174 | .115793 |
38 | .209424 | .194707 | .181049 | .168373 | .156605 | .145681 | .135537 | .126116 | .117367 | .109239 |
39 | .200983 | .186501 | .173087 | .160661 | .149148 | .138480 | .128593 | .119428 | .110933 | .103056 |
40 | .192882 | .178641 | .165475 | .153302 | .142046 | .131635 | .122004 | .113095 | .104851 | .097222 |
41 | .185107 | .171112 | .158198 | .146281 | .135282 | .125128 | .115754 | .107098 | .099103 | .091719 |
42 | .177646 | .163900 | .151241 | .139581 | .128840 | .118943 | .109823 | .101418 | .093670 | .086527 |
43 | .170486 | .156992 | .144590 | .133188 | .122704 | .113064 | .104197 | .096040 | .088535 | .081630 |
44 | .163614 | .150376 | .138231 | .127088 | .116861 | .107475 | .098858 | .090947 | .083682 | .077009 |
45 | .157019 | .144038 | .132152 | .121267 | .111297 | .102163 | .093793 | .086124 | .079094 | .072650 |
46 | .150690 | .137968 | .126340 | .115713 | .105997 | .097113 | .088988 | .081557 | .074758 | .068538 |
47 | .144616 | .132153 | .120784 | .110413 | .100949 | .092312 | .084429 | .077232 | .070660 | .064658 |
48 | .138787 | .126583 | .115473 | .105356 | .096142 | .087749 | .080103 | .073136 | .066786 | .060998 |
49 | .133193 | .121248 | .110395 | .100530 | .091564 | .083412 | .075999 | .069258 | .063125 | .057546 |
50 | .127824 | .116138 | .105540 | .095926 | .087204 | .079289 | .072106 | .065585 | .059665 | .054288 |
51 | .122672 | .111243 | .100898 | .091532 | .083051 | .075370 | .068411 | .062107 | .056394 | .051215 |
52 | .117728 | .106555 | .096461 | .087340 | .079096 | .071644 | .064907 | .058813 | .053302 | .048316 |
53 | .112982 | .102064 | .092219 | .083340 | .075330 | .068103 | .061581 | .055695 | .050380 | .045582 |
54 | .108428 | .097763 | .088164 | .079523 | .071743 | .064737 | .058426 | .052741 | .047618 | .043001 |
55 | .104058 | .093642 | .084286 | .075880 | .068326 | .061537 | .055433 | .049944 | .045008 | .040567 |
56 | .099864 | .089696 | .080580 | .072405 | .065073 | .058495 | .052593 | .047296 | .042541 | .038271 |
57 | .095839 | .085916 | .077036 | .069089 | .061974 | .055604 | .049898 | .044787 | .040208 | .036105 |
58 | .091976 | .082295 | .073648 | .065924 | .059023 | .052855 | .047342 | .042412 | .038004 | .034061 |
59 | .088268 | .078826 | .070409 | .062905 | .056212 | .050243 | .044916 | .040163 | .035921 | .032133 |
60 | .084710 | .075504 | .067313 | .060024 | .053536 | .047759 | .042615 | .038033 | .033952 | .030314 |
Table B-Term Certain Remainder Factors Applicable After April 30, 1989
Years | Interest rate | |||||||||
6.2% | 6.4% | 6.6% | 6.8% | 7.0% | 7.2% | 7.4% | 7.6% | 7.8% | 8.0% | |
1 | .941620 | .939850 | .938086 | .936330 | .934579 | .932836 | .931099 | .929368 | .927644 | .925926 |
2 | .886647 | .883317 | .880006 | .876713 | .873439 | .870183 | .866945 | .863725 | .860523 | .857339 |
3 | .834885 | .830185 | .825521 | .820892 | .816298 | .811738 | .807211 | .802718 | .798259 | .793832 |
4 | .786144 | .780249 | .774410 | .768626 | .762895 | .757218 | .751593 | .746021 | .740500 | .735030 |
5 | .740248 | .733317 | .726464 | .719687 | .712986 | .706360 | .699808 | .693328 | .686920 | .680583 |
6 | .697032 | .689208 | .681486 | .673864 | .666342 | .658918 | .651590 | .644357 | .637217 | .630170 |
7 | .656339 | .647752 | .639292 | .630959 | .622750 | .614662 | .606694 | .598845 | .591111 | .583490 |
8 | .618022 | .608789 | .599711 | .590786 | .582009 | .573379 | .564892 | .556547 | .548340 | .540269 |
9 | .581942 | .572170 | .562581 | .553170 | .543934 | .534868 | .525971 | .517237 | .508664 | .500249 |
10 | .547968 | .537754 | .527750 | .517950 | .508349 | .498944 | .489731 | .480704 | .471859 | .463193 |
11 | .515977 | .505408 | .495075 | .484972 | .475093 | .465433 | .455987 | .446750 | .437717 | .428883 |
12 | .485854 | .475007 | .464423 | .454093 | .444012 | .434173 | .424569 | .415196 | .406046 | .397114 |
13 | .457490 | .446436 | .435669 | .425181 | .414964 | .405012 | .395316 | .385870 | .376666 | .367698 |
14 | .430781 | .419582 | .408695 | .398109 | .387817 | .377810 | .368078 | .358615 | .349412 | .340461 |
15 | .405632 | .394344 | .383391 | .372762 | .362446 | .352434 | .342717 | .333285 | .324130 | .315242 |
16 | .381951 | .370624 | .359654 | .349028 | .338735 | .328763 | .319103 | .309745 | .300677 | .291890 |
17 | .359653 | .348331 | .337386 | .326805 | .316574 | .306682 | .297117 | .287867 | .278921 | .270269 |
18 | .338656 | .327379 | .316498 | .305997 | .295864 | .286084 | .276645 | .267534 | .258739 | .250249 |
19 | .318885 | .307687 | .296902 | .286514 | .276508 | .266870 | .257584 | .248638 | .240018 | .231712 |
20 | .300268 | .289179 | .278520 | .268272 | .258419 | .248946 | .239836 | .231076 | .222651 | .214548 |
21 | .282739 | .271785 | .261276 | .251191 | .241513 | .232225 | .223311 | .214755 | .206541 | .198656 |
22 | .266232 | .255437 | .245099 | .235197 | .225713 | .216628 | .207925 | .199586 | .191596 | .183941 |
23 | .250689 | .240073 | .229924 | .220222 | .210947 | .202078 | .193598 | .185489 | .177733 | .170315 |
24 | .236054 | .225632 | .215689 | .206201 | .197147 | .188506 | .180259 | .172387 | .164873 | .157699 |
25 | .222273 | .212060 | .202334 | .193072 | .184249 | .175845 | .167839 | .160211 | .152943 | .146018 |
26 | .209297 | .199305 | .189807 | .180779 | .172195 | .164035 | .156275 | .148895 | .141877 | .135202 |
27 | .197078 | .187317 | .178056 | .169269 | .160930 | .153017 | .145507 | .138379 | .131611 | .125187 |
28 | .185572 | .176049 | .167031 | .158491 | .150402 | .142740 | .135482 | .128605 | .122088 | .115914 |
29 | .174739 | .165460 | .156690 | .148400 | .140563 | .133153 | .126147 | .119521 | .113255 | .107328 |
30 | .164537 | .155507 | .146989 | .138951 | .131367 | .124210 | .117455 | .111079 | .105060 | .099377 |
31 | .154932 | .146154 | .137888 | .130104 | .122773 | .115868 | .109362 | .103233 | .097458 | .092016 |
32 | .145887 | .137362 | .129351 | .121820 | .114741 | .108085 | .101827 | .095942 | .090406 | .085200 |
33 | .137370 | .129100 | .121342 | .114064 | .107235 | .100826 | .094811 | .089165 | .083865 | .078889 |
34 | .129350 | .121335 | .113830 | .106802 | .100219 | .094054 | .088278 | .082867 | .077797 | .073045 |
35 | .121798 | .114036 | .106782 | .100001 | .093663 | .087737 | .082196 | .077014 | .072168 | .067635 |
36 | .114688 | .107177 | .100171 | .093634 | .087535 | .081844 | .076532 | .071574 | .066946 | .062625 |
37 | .107992 | .100730 | .093969 | .087673 | .081809 | .076347 | .071259 | .066519 | .062102 | .057986 |
38 | .101688 | .094671 | .088151 | .082090 | .076457 | .071219 | .066349 | .061821 | .057609 | .053690 |
39 | .095751 | .088977 | .082693 | .076864 | .071455 | .066436 | .061778 | .057454 | .053440 | .049713 |
40 | .090161 | .083625 | .077573 | .071970 | .066780 | .061974 | .057521 | .053396 | .049573 | .046031 |
41 | .084897 | .078595 | .072770 | .067387 | .062412 | .057811 | .053558 | .049625 | .045987 | .042621 |
42 | .079941 | .073867 | .068265 | .063097 | .058329 | .053929 | .049868 | .046120 | .042659 | .039464 |
43 | .075274 | .069424 | .064038 | .059079 | .054513 | .050307 | .046432 | .042862 | .039572 | .036541 |
44 | .070880 | .065248 | .060074 | .055318 | .050946 | .046928 | .043233 | .039835 | .036709 | .033834 |
45 | .066742 | .061323 | .056354 | .051796 | .047613 | .043776 | .040254 | .037021 | .034053 | .031328 |
46 | .062845 | .057635 | .052865 | .048498 | .044499 | .040836 | .037480 | .034406 | .031589 | .029007 |
47 | .059176 | .054168 | .049592 | .045410 | .041587 | .038093 | .034898 | .031976 | .029303 | .026859 |
48 | .055722 | .050910 | .046522 | .042519 | .038867 | .035535 | .032493 | .029717 | .027183 | .024869 |
49 | .052469 | .047848 | .043641 | .039812 | .036324 | .033148 | .030255 | .027618 | .025216 | .023027 |
50 | .049405 | .044970 | .040939 | .037277 | .033948 | .030922 | .028170 | .025668 | .023392 | .021321 |
51 | .046521 | .042265 | .038405 | .034903 | .031727 | .028845 | .026229 | .023855 | .021699 | .019742 |
52 | .043805 | .039722 | .036027 | .032681 | .029651 | .026907 | .024422 | .022170 | .020129 | .018280 |
53 | .041248 | .037333 | .033796 | .030600 | .027711 | .025100 | .022739 | .020604 | .018673 | .016925 |
54 | .038840 | .035087 | .031704 | .028652 | .025899 | .023414 | .021172 | .019149 | .017322 | .015672 |
55 | .036572 | .032977 | .029741 | .026828 | .024204 | .021842 | .019714 | .017796 | .016068 | .014511 |
56 | .034437 | .030993 | .027900 | .025119 | .022621 | .020375 | .018355 | .016539 | .014906 | .013436 |
57 | .032427 | .029129 | .026172 | .023520 | .021141 | .019006 | .017091 | .015371 | .013827 | .012441 |
58 | .030534 | .027377 | .024552 | .022023 | .019758 | .017730 | .015913 | .014285 | .012827 | .011519 |
59 | .028751 | .025730 | .023032 | .020620 | .018465 | .016539 | .014817 | .013276 | .011899 | .010666 |
60 | .027073 | .024183 | .021606 | .019307 | .017257 | .015428 | .013796 | .012339 | .011038 | .009876 |
Table B-Term Certain Remainder Factors Applicable After April 30, 1989
Years | Interest rate | |||||||||
8.2% | 8.4% | 8.6% | 8.8% | 9.0% | 9.2% | 9.4% | 9.6% | 9.8% | 10.0% | |
1 | .924214 | .922509 | .920810 | .919118 | .917431 | .915751 | .914077 | .912409 | .910747 | .909091 |
2 | .854172 | .851023 | .847892 | .844777 | .841680 | .838600 | .835536 | .832490 | .829460 | .826446 |
3 | .789438 | .785077 | .780747 | .776450 | .772183 | .767948 | .763744 | .759571 | .755428 | .751315 |
4 | .729610 | .724241 | .718920 | .713649 | .708425 | .703250 | .698121 | .693039 | .688003 | .683013 |
5 | .674316 | .668119 | .661989 | .655927 | .649931 | .644001 | .638136 | .632335 | .626597 | .620921 |
6 | .623213 | .616346 | .609566 | .602874 | .596267 | .589745 | .583305 | .576948 | .570671 | .564474 |
7 | .575982 | .568585 | .561295 | .554112 | .547034 | .540059 | .533186 | .526412 | .519737 | .513158 |
8 | .532331 | .524524 | .516846 | .509294 | .501866 | .494560 | .487373 | .480303 | .473349 | .466507 |
9 | .491988 | .483879 | .475917 | .468101 | .460428 | .452894 | .445496 | .438233 | .431101 | .424098 |
10 | .454703 | .446383 | .438230 | .430240 | .422411 | .414738 | .407218 | .399848 | .392624 | .385543 |
11 | .420243 | .411792 | .403526 | .395441 | .387533 | .379797 | .372228 | .364824 | .357581 | .350494 |
12 | .388394 | .379882 | .371571 | .363457 | .355535 | .347799 | .340245 | .332869 | .325666 | .318631 |
13 | .358960 | .350445 | .342147 | .334060 | .326179 | .318497 | .311010 | .303713 | .296599 | .289664 |
14 | .331756 | .323288 | .315052 | .307040 | .299246 | .291664 | .284287 | .277110 | .270127 | .263331 |
15 | .306613 | .298236 | .290103 | .282206 | .274538 | .267092 | .259860 | .252838 | .246017 | .239392 |
16 | .283376 | .275126 | .267130 | .259381 | .251870 | .244589 | .237532 | .230691 | .224059 | .217629 |
17 | .261901 | .253806 | .245976 | .238401 | .231073 | .223983 | .217123 | .210485 | .204061 | .197845 |
18 | .242052 | .234139 | .226497 | .219119 | .211994 | .205113 | .198467 | .192048 | .185848 | .179859 |
19 | .223708 | .215995 | .208561 | .201396 | .194490 | .187832 | .181414 | .175226 | .169260 | .163508 |
20 | .206754 | .199257 | .192045 | .185107 | .178431 | .172007 | .165826 | .159878 | .154153 | .148644 |
21 | .191085 | .183817 | .176837 | .170135 | .163698 | .157516 | .151578 | .145874 | .140395 | .135131 |
22 | .176604 | .169573 | .162834 | .156374 | .150182 | .144245 | .138554 | .133097 | .127864 | .122846 |
23 | .163220 | .156432 | .149939 | .143726 | .137781 | .132093 | .126649 | .121439 | .116452 | .111678 |
24 | .150850 | .144310 | .138065 | .132101 | .126405 | .120964 | .115767 | .110802 | .106058 | .101526 |
25 | .139418 | .133128 | .127132 | .121416 | .115968 | .110773 | .105820 | .101097 | .096592 | .092296 |
26 | .128852 | .122811 | .117064 | .111596 | .106393 | .101441 | .096727 | .092241 | .087971 | .083905 |
27 | .119087 | .113295 | .107794 | .102570 | .097608 | .092894 | .088416 | .084162 | .080119 | .076278 |
28 | .110062 | .104515 | .099258 | .094274 | .089548 | .085068 | .080819 | .076790 | .072968 | .069343 |
29 | .101721 | .096416 | .091398 | .086649 | .082155 | .077901 | .073875 | .070064 | .066456 | .063039 |
30 | .094012 | .088945 | .084160 | .079640 | .075371 | .071338 | .067527 | .063927 | .060524 | .057309 |
31 | .086887 | .082053 | .077495 | .073199 | .069148 | .065328 | .061725 | .058327 | .055122 | .052099 |
32 | .080302 | .075694 | .071358 | .067278 | .063438 | .059824 | .056422 | .053218 | .050202 | .047362 |
33 | .074216 | .069829 | .065708 | .061837 | .058200 | .054784 | .051574 | .048557 | .045722 | .043057 |
34 | .068592 | .064418 | .060504 | .056835 | .053395 | .050168 | .047142 | .044304 | .041641 | .039143 |
35 | .063394 | .059426 | .055713 | .052238 | .048986 | .045942 | .043092 | .040423 | .037924 | .035584 |
36 | .058589 | .054821 | .051301 | .048013 | .044941 | .042071 | .039389 | .036882 | .034539 | .032349 |
37 | .054149 | .050573 | .047239 | .044130 | .041231 | .038527 | .036005 | .033652 | .031457 | .029408 |
38 | .050045 | .046654 | .043498 | .040560 | .037826 | .035281 | .032911 | .030704 | .028649 | .026735 |
39 | .046253 | .043039 | .040053 | .037280 | .034703 | .032309 | .030083 | .028015 | .026092 | .024304 |
40 | .042747 | .039703 | .036881 | .034264 | .031838 | .029587 | .027498 | .025561 | .023763 | .022095 |
41 | .039508 | .036627 | .033961 | .031493 | .029209 | .027094 | .025136 | .023322 | .021642 | .020086 |
42 | .036514 | .033789 | .031271 | .028946 | .026797 | .024811 | .022976 | .021279 | .019711 | .018260 |
43 | .033746 | .031170 | .028795 | .026605 | .024584 | .022721 | .021002 | .019415 | .017951 | .016600 |
44 | .031189 | .028755 | .026515 | .024453 | .022555 | .020807 | .019197 | .017715 | .016349 | .015091 |
45 | .028825 | .026527 | .024415 | .022475 | .020692 | .019054 | .017548 | .016163 | .014890 | .013719 |
46 | .026641 | .024471 | .022482 | .020657 | .018984 | .017449 | .016040 | .014747 | .013561 | .012472 |
47 | .024622 | .022575 | .020701 | .018986 | .017416 | .015978 | .014662 | .013456 | .012351 | .011338 |
48 | .022756 | .020825 | .019062 | .017451 | .015978 | .014632 | .013402 | .012277 | .011248 | .010307 |
49 | .021031 | .019212 | .017552 | .016039 | .014659 | .013400 | .012250 | .011202 | .010244 | .009370 |
50 | .019437 | .017723 | .016163 | .014742 | .013449 | .012271 | .011198 | .010221 | .009330 | .008519 |
51 | .017964 | .016350 | .014883 | .013550 | .012338 | .011237 | .010236 | .009325 | .008497 | .007744 |
52 | .016603 | .015083 | .013704 | .012454 | .011319 | .010290 | .009356 | .008508 | .007739 | .007040 |
53 | .015345 | .013914 | .012619 | .011446 | .010385 | .009423 | .008552 | .007763 | .007048 | .006400 |
54 | .014182 | .012836 | .011620 | .010521 | .009527 | .008629 | .007817 | .007083 | .006419 | .005818 |
55 | .013107 | .011841 | .010699 | .009670 | .008741 | .007902 | .007146 | .006463 | .005846 | .005289 |
56 | .012114 | .010923 | .009852 | .008888 | .008019 | .007237 | .006532 | .005897 | .005324 | .004809 |
57 | .011196 | .010077 | .009072 | .008169 | .007357 | .006627 | .005971 | .005380 | .004849 | .004371 |
58 | .010347 | .009296 | .008354 | .007508 | .006749 | .006069 | .005458 | .004909 | .004416 | .003974 |
59 | .009563 | .008576 | .007692 | .006901 | .006192 | .005557 | .004989 | .004479 | .004022 | .003613 |
60 | .008838 | .007911 | .007083 | .006343 | .005681 | .005089 | .004560 | .004087 | .003663 | .003284 |
Table B-Term Certain Remainder Factors Applicable After April 30, 1989
Years | Interest rate | |||||||||
10.2% | 10.4% | 10.6% | 10.8% | 11.0% | 11.2% | 11.4% | 11.6% | 11.8% | 12.0% | |
1 | .907441 | .905797 | .904159 | .902527 | .900901 | .899281 | .897666 | .896057 | .894454 | .892857 |
2 | .823449 | .820468 | .817504 | .814555 | .811622 | .808706 | .805804 | .802919 | .800049 | .797194 |
3 | .747232 | .743178 | .739153 | .735158 | .731191 | .727253 | .723343 | .719461 | .715607 | .711780 |
4 | .678069 | .673168 | .668312 | .663500 | .658731 | .654005 | .649321 | .644679 | .640078 | .635518 |
5 | .615307 | .609754 | .604261 | .598827 | .593451 | .588134 | .582873 | .577669 | .572520 | .567427 |
6 | .558355 | .552313 | .546348 | .540457 | .534641 | .528897 | .523225 | .517625 | .512093 | .506631 |
7 | .506674 | .500284 | .493985 | .487777 | .481658 | .475627 | .469682 | .463821 | .458044 | .452349 |
8 | .459777 | .453156 | .446641 | .440232 | .433926 | .427722 | .421617 | .415610 | .409700 | .403883 |
9 | .417221 | .410467 | .403835 | .397322 | .390925 | .384642 | .378472 | .372411 | .366458 | .360610 |
10 | .378603 | .371800 | .365131 | .358593 | .352184 | .345901 | .339741 | .333701 | .327780 | .321973 |
11 | .343560 | .336775 | .330137 | .323640 | .317283 | .311062 | .304974 | .299016 | .293184 | .287476 |
12 | .311760 | .305050 | .298496 | .292094 | .285841 | .279732 | .273765 | .267935 | .262240 | .256675 |
13 | .282904 | .276313 | .269888 | .263623 | .257514 | .251558 | .245749 | .240085 | .234561 | .229174 |
14 | .256719 | .250284 | .244022 | .237927 | .231995 | .226221 | .220601 | .215130 | .209804 | .204620 |
15 | .232957 | .226706 | .220634 | .214735 | .209004 | .203436 | .198026 | .192769 | .187661 | .182696 |
16 | .211395 | .205350 | .199489 | .193804 | .188292 | .182946 | .177761 | .172732 | .167854 | .163122 |
17 | .191828 | .186005 | .180369 | .174914 | .169633 | .164520 | .159570 | .154778 | .150138 | .145644 |
18 | .174073 | .168483 | .163083 | .157864 | .152822 | .147950 | .143241 | .138690 | .134291 | .130040 |
19 | .157961 | .152612 | .147453 | .142477 | .137678 | .133048 | .128582 | .124274 | .120117 | .116107 |
20 | .143340 | .138235 | .133321 | .128589 | .124034 | .119648 | .115424 | .111357 | .107439 | .103667 |
21 | .130073 | .125213 | .120543 | .116055 | .111742 | .107597 | .103612 | .099782 | .096100 | .092560 |
22 | .118033 | .113418 | .108990 | .104743 | .100669 | .096760 | .093009 | .089410 | .085957 | .082643 |
23 | .107108 | .102733 | .098544 | .094533 | .090693 | .087014 | .083491 | .080117 | .076884 | .073788 |
24 | .097195 | .093056 | .089100 | .085319 | .081705 | .078250 | .074947 | .071789 | .068770 | .065882 |
25 | .088198 | .084289 | .080560 | .077003 | .073608 | .070369 | .067278 | .064327 | .061511 | .058823 |
26 | .080035 | .076349 | .072839 | .069497 | .066314 | .063281 | .060393 | .057641 | .055019 | .052521 |
27 | .072627 | .069157 | .065858 | .062723 | .059742 | .056908 | .054213 | .051650 | .049212 | .046894 |
28 | .065905 | .062642 | .059547 | .056609 | .053822 | .051176 | .048665 | .046281 | .044018 | .041869 |
29 | .059804 | .056741 | .053840 | .051091 | .048488 | .046022 | .043685 | .041470 | .039372 | .037383 |
30 | .054269 | .051396 | .048680 | .046111 | .043683 | .041386 | .039214 | .037160 | .035216 | .033378 |
31 | .049246 | .046554 | .044014 | .041617 | .039354 | .037218 | .035201 | .033297 | .031500 | .029802 |
32 | .044688 | .042169 | .039796 | .037560 | .035454 | .033469 | .031599 | .029836 | .028175 | .026609 |
33 | .040552 | .038196 | .035982 | .033899 | .031940 | .030098 | .028365 | .026735 | .025201 | .023758 |
34 | .036798 | .034598 | .032533 | .030595 | .028775 | .027067 | .025463 | .023956 | .022541 | .021212 |
35 | .033392 | .031339 | .029415 | .027613 | .025924 | .024341 | .022857 | .021466 | .020162 | .018940 |
36 | .030301 | .028387 | .026596 | .024921 | .023355 | .021889 | .020518 | .019235 | .018034 | .016910 |
37 | .027497 | .025712 | .024047 | .022492 | .021040 | .019684 | .018418 | .017236 | .016131 | .015098 |
38 | .024952 | .023290 | .021742 | .020300 | .018955 | .017702 | .016533 | .015444 | .014428 | .013481 |
39 | .022642 | .021096 | .019658 | .018321 | .017077 | .015919 | .014841 | .013839 | .012905 | .012036 |
40 | .020546 | .019109 | .017774 | .016535 | .015384 | .014316 | .013323 | .012400 | .011543 | .010747 |
41 | .018645 | .017309 | .016071 | .014923 | .013860 | .012874 | .011959 | .011111 | .010325 | .009595 |
42 | .016919 | .015678 | .014531 | .013469 | .012486 | .011577 | .010735 | .009956 | .009235 | .008567 |
43 | .015353 | .014201 | .013138 | .012156 | .011249 | .010411 | .009637 | .008922 | .008260 | .007649 |
44 | .013932 | .012864 | .011879 | .010971 | .010134 | .009362 | .008651 | .007994 | .007389 | .006830 |
45 | .012642 | .011652 | .010740 | .009902 | .009130 | .008419 | .007765 | .007163 | .006609 | .006098 |
46 | .011472 | .010554 | .009711 | .008937 | .008225 | .007571 | .006971 | .006419 | .005911 | .005445 |
47 | .010410 | .009560 | .008780 | .008065 | .007410 | .006809 | .006257 | .005752 | .005287 | .004861 |
48 | .009447 | .008659 | .007939 | .007279 | .006676 | .006123 | .005617 | .005154 | .004729 | .004340 |
49 | .008572 | .007844 | .007178 | .006570 | .006014 | .005506 | .005042 | .004618 | .004230 | .003875 |
50 | .007779 | .007105 | .006490 | .005929 | .005418 | .004952 | .004526 | .004138 | .003784 | .003460 |
51 | .007059 | .006435 | .005868 | .005351 | .004881 | .004453 | .004063 | .003708 | .003384 | .003089 |
52 | .006406 | .005829 | .005306 | .004830 | .004397 | .004005 | .003647 | .003322 | .003027 | .002758 |
53 | .005813 | .005280 | .004797 | .004359 | .003962 | .003601 | .003274 | .002977 | .002708 | .002463 |
54 | .005275 | .004783 | .004337 | .003934 | .003569 | .003238 | .002939 | .002668 | .002422 | .002199 |
55 | .004786 | .004332 | .003922 | .003551 | .003215 | .002912 | .002638 | .002390 | .002166 | .001963 |
56 | .004343 | .003924 | .003546 | .003205 | .002897 | .002619 | .002368 | .002142 | .001938 | .001753 |
57 | .003941 | .003554 | .003206 | .002892 | .002610 | .002355 | .002126 | .001919 | .001733 | .001565 |
58 | .003577 | .003220 | .002899 | .002610 | .002351 | .002118 | .001908 | .001720 | .001550 | .001398 |
59 | .003246 | .002916 | .002621 | .002356 | .002118 | .001905 | .001713 | .001541 | .001387 | .001248 |
60 | .002945 | .002642 | .002370 | .002126 | .001908 | .001713 | .001538 | .001381 | .001240 | .001114 |
Table B-Term Certain Remainder Factors Applicable After April 30, 1989
Years | Interest rate | |||||||||
12.2% | 12.4% | 12.6% | 12.8% | 13.0% | 13.2% | 13.4% | 13.6% | 13.8% | 14.0% | |
1 | .891266 | .889680 | .888099 | .886525 | .884956 | .883392 | .881834 | .880282 | .878735 | .877193 |
2 | .794354 | .791530 | .788721 | .785926 | .783147 | .780382 | .777632 | .774896 | .772175 | .769468 |
3 | .707981 | .704208 | .700462 | .696743 | .693050 | .689383 | .685742 | .682127 | .678536 | .674972 |
4 | .630999 | .626520 | .622080 | .617680 | .613319 | .608996 | .604711 | .600464 | .596254 | .592080 |
5 | .562388 | .557402 | .552469 | .547589 | .542760 | .537982 | .533255 | .528577 | .523949 | .519369 |
6 | .501237 | .495909 | .490648 | .485451 | .480319 | .475249 | .470242 | .465297 | .460412 | .455587 |
7 | .446735 | .441200 | .435744 | .430364 | .425061 | .419831 | .414676 | .409592 | .404580 | .399637 |
8 | .398160 | .392527 | .386984 | .381529 | .376160 | .370876 | .365675 | .360557 | .355518 | .350559 |
9 | .354866 | .349223 | .343680 | .338235 | .332885 | .327629 | .322465 | .317391 | .312406 | .307508 |
10 | .316280 | .310697 | .305222 | .299853 | .294588 | .289425 | .284361 | .279394 | .274522 | .269744 |
11 | .281889 | .276421 | .271068 | .265827 | .260698 | .255676 | .250759 | .245945 | .241232 | .236617 |
12 | .251238 | .245926 | .240735 | .235663 | .230706 | .225862 | .221128 | .216501 | .211979 | .207559 |
13 | .223920 | .218795 | .213797 | .208921 | .204165 | .199525 | .194998 | .190582 | .186273 | .182069 |
14 | .199572 | .194658 | .189873 | .185213 | .180677 | .176258 | .171956 | .167766 | .163685 | .159710 |
15 | .177872 | .173183 | .168626 | .164196 | .159891 | .155705 | .151637 | .147681 | .143835 | .140096 |
16 | .158531 | .154077 | .149757 | .145564 | .141496 | .137549 | .133718 | .130001 | .126393 | .122892 |
17 | .141293 | .137080 | .132999 | .129046 | .125218 | .121510 | .117917 | .114438 | .111066 | .107800 |
18 | .125930 | .121957 | .118116 | .114403 | .110812 | .107341 | .103984 | .100737 | .097598 | .094561 |
19 | .112237 | .108503 | .104899 | .101421 | .098064 | .094824 | .091696 | .088677 | .085762 | .082948 |
20 | .100033 | .096533 | .093161 | .089912 | .086782 | .083767 | .080861 | .078061 | .075362 | .072762 |
21 | .089156 | .085883 | .082736 | .079709 | .076798 | .073999 | .071306 | .068716 | .066224 | .063826 |
22 | .079462 | .076408 | .073478 | .070664 | .067963 | .065370 | .062880 | .060489 | .058193 | .055988 |
23 | .070821 | .067979 | .065255 | .062646 | .060144 | .057747 | .055450 | .053247 | .051136 | .049112 |
24 | .063121 | .060480 | .057953 | .055537 | .053225 | .051014 | .048898 | .046873 | .044935 | .043081 |
25 | .056257 | .053807 | .051468 | .049235 | .047102 | .045065 | .043119 | .041261 | .039486 | .037790 |
26 | .050140 | .047871 | .045709 | .043648 | .041683 | .039810 | .038024 | .036321 | .034698 | .033149 |
27 | .044688 | .042590 | .040594 | .038695 | .036888 | .035168 | .033531 | .031973 | .030490 | .029078 |
28 | .039829 | .037892 | .036052 | .034304 | .032644 | .031067 | .029569 | .028145 | .026793 | .025507 |
29 | .035498 | .033711 | .032017 | .030411 | .028889 | .027444 | .026075 | .024776 | .023544 | .022375 |
30 | .031638 | .029992 | .028435 | .026960 | .025565 | .024244 | .022994 | .021810 | .020689 | .019627 |
31 | .028198 | .026684 | .025253 | .023901 | .022624 | .021417 | .020277 | .019199 | .018180 | .017217 |
32 | .025132 | .023740 | .022427 | .021189 | .020021 | .018920 | .017881 | .016900 | .015975 | .015102 |
33 | .022399 | .021121 | .019917 | .018785 | .017718 | .016714 | .015768 | .014877 | .014038 | .013248 |
34 | .019964 | .018791 | .017689 | .016653 | .015680 | .014765 | .013905 | .013096 | .012336 | .011621 |
35 | .017793 | .016718 | .015709 | .014763 | .013876 | .013043 | .012261 | .011528 | .010840 | .010194 |
36 | .015858 | .014873 | .013951 | .013088 | .012279 | .011522 | .010813 | .010148 | .009525 | .008942 |
37 | .014134 | .013233 | .012390 | .011603 | .010867 | .010178 | .009535 | .008933 | .008370 | .007844 |
38 | .012597 | .011773 | .011004 | .010286 | .009617 | .008992 | .008408 | .007864 | .007355 | .006880 |
39 | .011227 | .010474 | .009772 | .009119 | .008510 | .007943 | .007415 | .006922 | .006463 | .006035 |
40 | .010007 | .009319 | .008679 | .008084 | .007531 | .007017 | .006538 | .006093 | .005679 | .005294 |
41 | .008919 | .008291 | .007708 | .007167 | .006665 | .006199 | .005766 | .005364 | .004991 | .004644 |
42 | .007949 | .007376 | .006845 | .006354 | .005898 | .005476 | .005085 | .004722 | .004386 | .004074 |
43 | .007084 | .006562 | .006079 | .005633 | .005219 | .004837 | .004484 | .004157 | .003854 | .003573 |
44 | .006314 | .005838 | .005399 | .004993 | .004619 | .004273 | .003954 | .003659 | .003386 | .003135 |
45 | .005628 | .005194 | .004795 | .004427 | .004088 | .003775 | .003487 | .003221 | .002976 | .002750 |
46 | .005016 | .004621 | .004258 | .003924 | .003617 | .003335 | .003075 | .002835 | .002615 | .002412 |
47 | .004470 | .004111 | .003782 | .003479 | .003201 | .002946 | .002711 | .002496 | .002298 | .002116 |
48 | .003984 | .003658 | .003359 | .003084 | .002833 | .002602 | .002391 | .002197 | .002019 | .001856 |
49 | .003551 | .003254 | .002983 | .002734 | .002507 | .002299 | .002108 | .001934 | .001774 | .001628 |
50 | .003165 | .002895 | .002649 | .002424 | .002219 | .002031 | .001859 | .001702 | .001559 | .001428 |
51 | .002821 | .002576 | .002353 | .002149 | .001963 | .001794 | .001640 | .001499 | .001370 | .001253 |
52 | .002514 | .002292 | .002089 | .001905 | .001737 | .001585 | .001446 | .001319 | .001204 | .001099 |
53 | .002241 | .002039 | .001856 | .001689 | .001538 | .001400 | .001275 | .001161 | .001058 | .000964 |
54 | .001997 | .001814 | .001648 | .001497 | .001361 | .001237 | .001124 | .001022 | .000930 | .000846 |
55 | .001780 | .001614 | .001463 | .001327 | .001204 | .001093 | .000991 | .000900 | .000817 | .000742 |
56 | .001586 | .001436 | .001300 | .001177 | .001066 | .000965 | .000874 | .000792 | .000718 | .000651 |
57 | .001414 | .001277 | .001154 | .001043 | .000943 | .000853 | .000771 | .000697 | .000631 | .000571 |
58 | .001260 | .001136 | .001025 | .000925 | .000835 | .000753 | .000680 | .000614 | .000554 | .000501 |
59 | .001123 | .001011 | .000910 | .000820 | .000739 | .000665 | .000600 | .000540 | .000487 | .000439 |
60 | .001001 | .000900 | .000809 | .000727 | .000654 | .000588 | .000529 | .000476 | .000428 | .000385 |
Table J-Adjustment Factors for Term Certain Annuities Payable at the Beginning of Each Interval Applicable After April 30, 1989
[Frequency of payments]
Interest rate | Annually | Semi annually | Quarterly | Monthly | Weekly |
4.2 | 1.0420 | 1.0314 | 1.0261 | 1.0226 | 1.0213 |
4.4 | 1.0440 | 1.0329 | 1.0274 | 1.0237 | 1.0223 |
4.6 | 1.0460 | 1.0344 | 1.0286 | 1.0247 | 1.0233 |
4.8 | 1.0480 | 1.0359 | 1.0298 | 1.0258 | 1.0243 |
5.0 | 1.0500 | 1.0373 | 1.0311 | 1.0269 | 1.0253 |
5.2 | 1.0520 | 1.0388 | 1.0323 | 1.0279 | 1.0263 |
5.4 | 1.0540 | 1.0403 | 1.0335 | 1.0290 | 1.0273 |
5.6 | 1.0560 | 1.0418 | 1.0348 | 1.0301 | 1.0283 |
5.8 | 1.0580 | 1.0433 | 1.0360 | 1.0311 | 1.0293 |
6.0 | 1.0600 | 1.0448 | 1.0372 | 1.0322 | 1.0303 |
6.2 | 1.0620 | 1.0463 | 1.0385 | 1.0333 | 1.0313 |
6.4 | 1.0640 | 1.0478 | 1.0397 | 1.0343 | 1.0323 |
6.6 | 1.0660 | 1.0492 | 1.0409 | 1.0354 | 1.0333 |
6.8 | 1.0680 | 1.0507 | 1.0422 | 1.0365 | 1.0343 |
7.0 | 1.0700 | 1.0522 | 1.0434 | 1.0375 | 1.0353 |
7.2 | 1.0720 | 1.0537 | 1.0446 | 1.0386 | 1.0363 |
7.4 | 1.0740 | 1.0552 | 1.0458 | 1.0396 | 1.0373 |
7.6 | 1.0760 | 1.0567 | 1.0471 | 1.0407 | 1.0383 |
7.8 | 1.0780 | 1.0581 | 1.0483 | 1.0418 | 1.0393 |
8.0 | 1.0800 | 1.0596 | 1.0495 | 1.0428 | 1.0403 |
8.2 | 1.0820 | 1.0611 | 1.0507 | 1.0439 | 1.0413 |
8.4 | 1.0840 | 1.0626 | 1.0520 | 1.0449 | 1.0422 |
8.6 | 1.0860 | 1.0641 | 1.0532 | 1.0460 | 1.0432 |
8.8 | 1.0880 | 1.0655 | 1.0544 | 1.0471 | 1.0442 |
9.0 | 1.0900 | 1.0670 | 1.0556 | 1.0481 | 1.0452 |
9.2 | 1.0920 | 1.0685 | 1.0569 | 1.0492 | 1.0462 |
9.4 | 1.0940 | 1.0700 | 1.0581 | 1.0502 | 1.0472 |
9.6 | 1.0960 | 1.0715 | 1.0593 | 1.0513 | 1.0482 |
9.8 | 1.0980 | 1.0729 | 1.0605 | 1.0523 | 1.0492 |
10.0 | 1.1000 | 1.0744 | 1.0618 | 1.0534 | 1.0502 |
10.2 | 1.1020 | 1.0759 | 1.0630 | 1.0544 | 1.0512 |
10.4 | 1.1040 | 1.0774 | 1.0642 | 1.0555 | 1.0521 |
10.6 | 1.1060 | 1.0788 | 1.0654 | 1.0565 | 1.0531 |
10.8 | 1.1080 | 1.0803 | 1.0666 | 1.0576 | 1.0541 |
11.0 | 1.1100 | 1.0818 | 1.0679 | 1.0586 | 1.0551 |
11.2 | 1.1120 | 1.0833 | 1.0691 | 1.0597 | 1.0561 |
11.4 | 1.1140 | 1.0847 | 1.0703 | 1.0607 | 1.0571 |
11.6 | 1.1160 | 1.0862 | 1.0715 | 1.0618 | 1.0581 |
11.8 | 1.1180 | 1.0877 | 1.0727 | 1.0628 | 1.0590 |
12.0 | 1.1200 | 1.0892 | 1.0739 | 1.0639 | 1.0600 |
12.2 | 1.1220 | 1.0906 | 1.0752 | 1.0649 | 1.0610 |
12.4 | 1.1240 | 1.0921 | 1.0764 | 1.0660 | 1.0620 |
12.6 | 1.1260 | 1.0936 | 1.0776 | 1.0670 | 1.0630 |
12.8 | 1.1280 | 1.0950 | 1.0788 | 1.0681 | 1.0639 |
13.0 | 1.1300 | 1.0965 | 1.0800 | 1.0691 | 1.0649 |
13.2 | 1.1320 | 1.0980 | 1.0812 | 1.0701 | 1.0659 |
13.4 | 1.1340 | 1.0994 | 1.0824 | 1.0712 | 1.0669 |
13.6 | 1.1360 | 1.1009 | 1.0836 | 1.0722 | 1.0679 |
13.8 | 1.1380 | 1.1024 | 1.0849 | 1.0733 | 1.0688 |
14.0 | 1.1400 | 1.1039 | 1.0861 | 1.0743 | 1.0698 |
Table K-Adjustment Factors For Annuities Payable At The End Of Each Interval Applicable After April 30, 1989
[Frequency of Payments]
Interest Rate | Annually | Semi annually | Quarterly | Monthly | Weekly |
4.2 | 1.0000 | 1.0104 | 1.0156 | 1.0191 | 1.0205 |
4.4 | 1.0000 | 1.0109 | 1.0164 | 1.0200 | 1.0214 |
4.6 | 1.0000 | 1.0114 | 1.0171 | 1.0209 | 1.0224 |
4.8 | 1.0000 | 1.0119 | 1.0178 | 1.0218 | 1.0234 |
5.0 | 1.0000 | 1.0123 | 1.0186 | 1.0227 | 1.0243 |
5.2 | 1.0000 | 1.0128 | 1.0193 | 1.0236 | 1.0253 |
5.4 | 1.0000 | 1.0133 | 1.0200 | 1.0245 | 1.0262 |
5.6 | 1.0000 | 1.0138 | 1.0208 | 1.0254 | 1.0272 |
5.8 | 1.0000 | 1.0143 | 1.0215 | 1.0263 | 1.0282 |
6.0 | 1.0000 | 1.0148 | 1.0222 | 1.0272 | 1.0291 |
6.2 | 1.0000 | 1.0153 | 1.0230 | 1.0281 | 1.0301 |
6.4 | 1.0000 | 1.0158 | 1.0237 | 1.0290 | 1.0311 |
6.6 | 1.0000 | 1.0162 | 1.0244 | 1.0299 | 1.0320 |
6.8 | 1.0000 | 1.0167 | 1.0252 | 1.0308 | 1.0330 |
7.0 | 1.0000 | 1.0172 | 1.0259 | 1.0317 | 1.0339 |
7.2 | 1.0000 | 1.0177 | 1.0266 | 1.0326 | 1.0349 |
7.4 | 1.0000 | 1.0182 | 1.0273 | 1.0335 | 1.0358 |
7.6 | 1.0000 | 1.0187 | 1.0281 | 1.0344 | 1.0368 |
7.8 | 1.0000 | 1.0191 | 1.0288 | 1.0353 | 1.0378 |
8.0 | 1.0000 | 1.0196 | 1.0295 | 1.0362 | 1.0387 |
8.2 | 1.0000 | 1.0201 | 1.0302 | 1.0370 | 1.0397 |
8.4 | 1.0000 | 1.0206 | 1.0310 | 1.0379 | 1.0406 |
8.6 | 1.0000 | 1.0211 | 1.0317 | 1.0388 | 1.0416 |
8.8 | 1.0000 | 1.0215 | 1.0324 | 1.0397 | 1.0425 |
9.0 | 1.0000 | 1.0220 | 1.0331 | 1.0406 | 1.0435 |
9.2 | 1.0000 | 1.0225 | 1.0339 | 1.0415 | 1.0444 |
9.4 | 1.0000 | 1.0230 | 1.0346 | 1.0424 | 1.0454 |
9.6 | 1.0000 | 1.0235 | 1.0353 | 1.0433 | 1.0463 |
9.8 | 1.0000 | 1.0239 | 1.0360 | 1.0442 | 1.0473 |
10.0 | 1.0000 | 1.0244 | 1.0368 | 1.0450 | 1.0482 |
10.2 | 1.0000 | 1.0249 | 1.0375 | 1.0459 | 1.0492 |
10.4 | 1.0000 | 1.0254 | 1.0382 | 1.0468 | 1.0501 |
10.6 | 1.0000 | 1.0258 | 1.0389 | 1.0477 | 1.0511 |
10.8 | 1.0000 | 1.0263 | 1.0396 | 1.0486 | 1.0520 |
11.0 | 1.0000 | 1.0268 | 1.0404 | 1.0495 | 1.0530 |
11.2 | 1.0000 | 1.0273 | 1.0411 | 1.0503 | 1.0539 |
11.4 | 1.0000 | 1.0277 | 1.0418 | 1.0512 | 1.0549 |
11.6 | 1.0000 | 1.0282 | 1.0425 | 1.0521 | 1.0558 |
11.8 | 1.0000 | 1.0287 | 1.0432 | 1.0530 | 1.0568 |
12.0 | 1.0000 | 1.0292 | 1.0439 | 1.0539 | 1.0577 |
12.2 | 1.0000 | 1.0296 | 1.0447 | 1.0548 | 1.0587 |
12.4 | 1.0000 | 1.0301 | 1.0454 | 1.0556 | 1.0596 |
12.6 | 1.0000 | 1.0306 | 1.0461 | 1.0565 | 1.0605 |
12.8 | 1.0000 | 1.0310 | 1.0468 | 1.0574 | 1.0615 |
13.0 | 1.0000 | 1.0315 | 1.0475 | 1.0583 | 1.0624 |
13.2 | 1.0000 | 1.0320 | 1.0482 | 1.0591 | 1.0634 |
13.4 | 1.0000 | 1.0324 | 1.0489 | 1.0600 | 1.0643 |
13.6 | 1.0000 | 1.0329 | 1.0496 | 1.0609 | 1.0652 |
13.8 | 1.0000 | 1.0334 | 1.0504 | 1.0618 | 1.0662 |
14.0 | 1.0000 | 1.0339 | 1.0511 | 1.0626 | 1.0671 |
Table 4 to Paragraph (d)(7)(ii)
Age x | lx | Age x | lx | Age x | lx |
0 | 100,000.00 | 37 | 97,193.66 | 74 | 71,177.55 |
1 | 99,382.28 | 38 | 97,058.84 | 75 | 69,174.83 |
2 | 99,341.16 | 39 | 96,915.25 | 76 | 67,044.59 |
3 | 99,313.80 | 40 | 96,761.20 | 77 | 64,773.93 |
4 | 99,292.72 | 41 | 96,595.51 | 78 | 62,366.05 |
5 | 99,276.45 | 42 | 96,416.30 | 79 | 59,795.50 |
6 | 99,261.55 | 43 | 96,220.61 | 80 | 57,080.84 |
7 | 99,248.33 | 44 | 96,005.41 | 81 | 54,213.71 |
8 | 99,236.50 | 45 | 95,768.60 | 82 | 51,205.27 |
9 | 99,226.09 | 46 | 95,509.98 | 83 | 48,059.88 |
10 | 99,217.03 | 47 | 95,229.06 | 84 | 44,808.51 |
11 | 99,208.80 | 48 | 94,923.45 | 85 | 41,399.79 |
12 | 99,199.98 | 49 | 94,589.88 | 86 | 37,895.25 |
13 | 99,188.21 | 50 | 94,225.50 | 87 | 34,313.98 |
14 | 99,170.64 | 51 | 93,828.33 | 88 | 30,700.82 |
15 | 99,145.34 | 52 | 93,398.01 | 89 | 27,106.68 |
16 | 99,111.91 | 53 | 92,934.52 | 90 | 23,586.75 |
17 | 99,070.69 | 54 | 92,438.08 | 91 | 20,198.02 |
18 | 99,021.50 | 55 | 91,907.95 | 92 | 16,996.17 |
19 | 98,964.16 | 56 | 91,342.02 | 93 | 14,032.08 |
20 | 98,898.61 | 57 | 90,737.24 | 94 | 11,348.23 |
21 | 98,824.20 | 58 | 90,090.97 | 95 | 8,975.661 |
22 | 98,741.32 | 59 | 89,401.06 | 96 | 6,931.559 |
23 | 98,652.16 | 60 | 88,665.95 | 97 | 5,218.261 |
24 | 98,559.87 | 61 | 87,883.66 | 98 | 3,823.642 |
25 | 98,466.80 | 62 | 87,051.88 | 99 | 2,722.994 |
26 | 98,373.71 | 63 | 86,167.86 | 100 | 1,882.108 |
27 | 98,280.09 | 64 | 85,226.77 | 101 | 1,261.083 |
28 | 98,185.51 | 65 | 84,221.59 | 102 | 818.2641 |
29 | 98,089.05 | 66 | 83,142.34 | 103 | 513.7236 |
30 | 97,989.90 | 67 | 81,978.28 | 104 | 311.8784 |
31 | 97,887.47 | 68 | 80,728.83 | 105 | 183.0200 |
32 | 97,781.58 | 69 | 79,387.95 | 106 | 103.8046 |
33 | 97,672.13 | 70 | 77,957.53 | 107 | 56.91106 |
34 | 97,559.20 | 71 | 76,429.84 | 108 | 30.17214 |
35 | 97,442.53 | 72 | 74,797.63 | 109 | 15.47804 |
36 | 97,321.14 | 73 | 73,049.33 | 110 | 0.000000 |
26 C.F.R. §20.2031-7