(a) COMPUTATION. Allowance to a healthy tenant for life, unless otherwise adjudged, must be computed using the formula and tables established by the Secretary of the Treasury in accordance with I.R.C. § 7520.(b) VALUATION DATE. For purposes of this rule, the valuation date is the first day of the month next preceding the month in which the initial pleading seeking an allowance is filed.Adopted by Order dated March 4, 2022, effective 8/22/2022.