26 C.F.R. § 1.642(c)-6 Valuation of a remainder interest in property transferred to a pooled income fund.
Title 26 - Internal Revenue
Title 26: Internal Revenue
PART 1—INCOME TAXES
Estates, Trusts, and Beneficiaries
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§ 1.642(c)-6 Valuation of a remainder interest in property transferred to a pooled income fund.
(a) In general. (1) For purposes of sections 170, 2055, 2106, and 2522, the fair market value of a remainder interest in property transferred to a pooled income fund is its present value determined under paragraph (d) of this section.
(2) The present value of a remainder interest at the time of the transfer of property to the pooled income fund is determined by computing the present value (at the time of the transfer) of the life income interest and subtracting that value from the fair market value of the transferred property on the valuation date. The fact that the income beneficiary may not receive the last income payment, as provided in paragraph (b)(7) of §1.642(c)–5, is not taken into account for purposes of determining the value of the life income interest. For purposes of this section, the valuation date is the date on which property is transferred to the fund by the donor except that, for purposes of section 2055 or 2106, it is the alternate valuation date, if elected, under the provisions and limitations set forth in section 2032 and the regulations thereunder.
(3) Any claim for a deduction on any return for the value of the remainder interest in property transferred to a pooled income fund must be supported by a statement attached to the return showing the computation of the present value of the interest.
(b) Actuarial computations by the Internal Revenue Service. The regulations in this and in related sections provide tables of actuarial factors and examples that illustrate the use of the tables in determining the value of remainder interests in property. Section 1.7520–1(c)(2) refers to government publications that provide additional tables of factors and examples of computations for more complex situations. If the computation requires the use of a factor that is not provided in this section, the Commissioner may supply the factor upon a request for a ruling. A request for a ruling must be accompanied by a recitation of the facts including the pooled income fund's highest yearly rate of return for the 3 taxable years immediately preceding the date of transfer, the date of birth of each measuring life, and copies of the relevant documents. A request for a ruling must comply with the instructions for requesting a ruling published periodically in the Internal Revenue Bulletin (see §§601.201 and 601.601(d)(2)(ii)(b) of this chapter) and include payment of the required user fee. If the Commissioner furnishes the factor, a copy of the letter supplying the factor should be attached to the tax return in which the deduction is claimed. If the Commissioner does not furnish the factor, the taxpayer must furnish a factor computed in accordance with the principles set forth in this section.
(c) Computation of pooled income fund's yearly rate of return. (1) For purposes of determining the present value of the life income interest, the yearly rate of return earned by a pooled income fund for a taxable year is the percentage obtained by dividing the amount of income earned by the pooled income fund for the taxable year by an amount equal to—
(i) The average fair market value of the property in such fund for that taxable year; less
(ii) The corrective term adjustment.
(2) The average fair market value of the property in a pooled income fund for a taxable year shall be the sum of the amounts of the fair market value of all property held by the pooled income fund on each determination date, as defined in paragraph (a)(5)(vi) of §1.642(c)–5, of such taxable year divided by the number of determination dates in such taxable year. For such purposes the fair market value of property held by the fund shall be determined without including any income earned by the fund.
(3)(i) The corrective term adjustment shall be the sum of the products obtained by multiplying each income payment made by the pooled income fund within its taxable year by the percentage set forth in column (2) of the following table opposite the period within such year, set forth in column (1), which includes the date on which that payment is made:
Table (2) Percentage of (1) Payment period payment Last week of 4th quarter............................. 0Balance of 4th quarter............................... 25Last week of 3d quarter.............................. 25Balance of 3d quarter................................ 50Last week of 2d quarter.............................. 50Balance of 2d quarter................................ 75Last week of 1st quarter............................. 75Balance of 1st quarter............................... 100
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(ii) If the taxable year of the fund consists of less than 12 months, the corrective term adjustment shall be the sum of the products obtained by multiplying each income payment made by the pooled income fund within such taxable year by the percentage obtained by subtracting from 1 a fraction the numerator of which is the number of days from the first day of such taxable year to the date of such income payment and the denominator of which is 365.
(4) A pooled income fund's method of calculating its yearly rate of return must be supported by a full statement attached to the income tax return of the pooled income fund for each taxable year.
(5) The application of this paragraph may be illustrated by the following examples:
Example 1. (a) The pooled income fund maintained by W University has established determination dates on the first day of each calendar quarter. The pooled income fund is on a calendar-year basis. The pooled income fund earned $5,000 of income during 1971. The fair market value of its property (determined without including any income earned by the fund), and the income paid out, on the first day of each calendar quarter in 1971 are as follows:
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------------------------------------------------------------------------ Fair market value Date of property Income payment------------------------------------------------------------------------Jan. 1............................ $100,000 $1,200Apr. 1............................ 105,000 1,200July 1............................ 95,000 1,200Oct. 1............................ 100,000 1,400 ------------------------------------- 400,000 5,000------------------------------------------------------------------------
| (b) The average fair market value of the property in the fund for 1971 is $100,000 ($400,000, divided by 4).
(c) The corrective term adjustment for 1971 is $3,050, determined by applying the percentages obtained in column (2) of the table in subparagraph (3) of this paragraph:
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Multiplication: Product 100%x$1,200........................................ $1,200 75%x$1,200......................................... 900 50%x$1,200......................................... 600 25%x$1,400......................................... 350 ------------------ Sum of products.................................. 3,050
| (d) The pooled income fund's yearly rate of return for 1971 is 5.157 percent, determined as follows:
$5,000÷$100,000−$3,050=0.05157
Example 2. (a) The pooled income fund maintained by X University has established determination dates on the first day of each calendar quarter. The pooled income fund is on a calendar-year basis. The pooled income fund earned $5,000 of income during 1971 and paid out $3,000 on December 15, 1971, and $2,000 on January 15, 1972, the last amount being treated under paragraph (b)(7) of §1.642(c)–5 as paid on December 31, 1971. The fair market value of its property (determined without including any income earned by the fund) on the determination dates in 1971 and the income paid out during 1971 are as follows:
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------------------------------------------------------------------------ Fair market value Date of property Income payment------------------------------------------------------------------------Jan. 1............................ $125,000 .................Apr. 1............................ 125,000 .................July 1............................ 75,000 .................Oct. 1............................ 75,000Dec. 15........................... ................. $3,000Dec. 31........................... ................. 2,000 ------------------------------------- 400,000 5,000------------------------------------------------------------------------
| (b) The average fair market value of the property in the fund for 1971 is $100,000 ($400,000 divided by 4).
(c) The corrective term adjustment for 1971 is $750, determined by applying the percentages obtained in column (2) of the table in subparagraph (3) of this paragraph:
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Product Multiplication: 0%x$2,000.......................................... 25%x$3,000......................................... $750 ------------------ Sum of products.................................. 750
| (d) The pooled income fund's yearly rate of return for 1971 is 5.038 percent, determined as follows:
$5,000÷$100,000−$750=0.05038
(d) Valuation. The present value of the remainder interest in property transferred to a pooled income fund after April 30, 1999, is determined under paragraph (e) of this section. The present value of the remainder interest in property transferred to a pooled income fund for which the valuation date is before May 1, 1999, is determined under the following sections:
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------------------------------------------------------------------------ Valuation Dates---------------------------------------------- Applicable regulations After Before------------------------------------------------------------------------ 01-01-52 1.642(c)-6A(a)12-31-51......................... 01-01-71 1.642(c)-6A(b)12-31-70......................... 12-01-83 1.642(c)-6A(c)11-30-83......................... 05-01-89 1.642(c)-6A(d)04-30-89......................... 05-01-99 1.642(c)-6A(e)------------------------------------------------------------------------
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(e) Present value of the remainder interest in the case of transfers to pooled income funds for which the valuation date is after April 30, 1999—(1) In general. In the case of transfers to pooled income funds for which the valuation date is after April 30, 1999, the present value of a remainder interest is determined under this section. See, however, §1.7520–3(b) (relating to exceptions to the use of prescribed tables under certain circumstances). The present value of a remainder interest that is dependent on the termination of the life of one individual is computed by the use of Table S in paragraph (e)(6) of this section. For purposes of the computations under this section, the age of an individual is the age at the individual's nearest birthday.
(2) Transitional rules for valuation of transfers to pooled income funds. (i) For purposes of sections 2055, 2106, or 2624, if on May 1, 1999, the decedent was mentally incompetent so that the disposition of the property could not be changed, and the decedent died after April 30, 1999, without having regained competency to dispose of the decedent's property, or the decedent died within 90 days of the date that the decedent first regained competency after April 30, 1999, the present value of a remainder interest is determined as if the valuation date with respect to the decedent's gross estate is either before May 1, 1999, or after April 30, 1999, at the option of the decedent's executor.
(ii) For purposes of sections 170, 2055, 2106, 2522, or 2624, in the case of transfers to a pooled income fund for which the valuation date is after April 30, 1999, and before July 1, 1999, the present value of the remainder interest under this section is determined by use of the section 7520 interest rate for the month in which the valuation date occurs (see §§1.7520–1(b) and 1.7520–2(a)(2)) and the appropriate actuarial tables under either paragraph (e)(6) of this section or §1.642(c)–6A(e)(5), at the option of the donor or the decedent's executor, as the case may be.
(iii) For purposes of paragraphs (e)(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 (e)(6) of this section or §1.642(c)–6A(e)(5), the donor or decedent's executor must use the same actuarial table with respect to each individual transaction and with respect to all transfers occurring on the valuation date (for example, gift and income tax charitable deductions with respect to the same transfer must be determined based on the same tables, and all assets includible in the gross estate and/or estate tax deductions claimed must be valued based on the same tables).
(3) Present value of a remainder interest. The present value of a remainder interest in property transferred to a pooled income fund is computed on the basis of—
(i) Life contingencies determined from the values of lx that are set forth in Table 90CM in §20.2031–7(d)(7) of this chapter (see §20.2031–7A of this chapter for certain prior periods); and
(ii) Discount at a rate of interest, compounded annually, equal to the highest yearly rate of return of the pooled income fund for the 3 taxable years immediately preceding its taxable year in which the transfer of property to the fund is made. For purposes of this paragraph (e), the yearly rate of return of a pooled income fund is determined as provided in paragraph (c) of this section unless the highest rate of return is deemed to be the rate described in paragraph (e)(4) of this section for funds in existence less than 3 taxable years. For purposes of this paragraph (e)(3)(ii), the first taxable year of a pooled income fund is considered a taxable year even though the taxable year consists of less than 12 months. However, appropriate adjustments must be made to annualize the rate of return earned by the fund for that period. Where it appears from the facts and circumstances that the highest yearly rate of return of the fund for the 3 taxable years immediately preceding the taxable year in which the transfer of property is made has been purposely manipulated to be substantially less than the rate of return that would otherwise be reasonably anticipated with the purpose of obtaining an excessive charitable deduction, that rate of return may not be used. In that case, the highest yearly rate of return of the fund is determined by treating the fund as a pooled income fund that has been in existence for less than 3 preceding taxable years.
(4) Pooled income funds in existence less than 3 taxable years. If a pooled income fund has been in existence less than 3 taxable years immediately preceding the taxable year in which the transfer is made to the fund and the transfer to the fund is made after April 30, 1989, the highest rate of return is deemed to be the interest rate (rounded to the nearest two-tenths of one percent) that is 1 percent less than the highest annual average of the monthly section 7520 rates for the 3 calendar years immediately preceding the calendar year in which the transfer to the pooled income fund is made. The deemed rate of return for transfers to new pooled income funds is recomputed each calendar year using the monthly section 7520 rates for the 3-year period immediately preceding the calendar year in which each transfer to the fund is made until the fund has been in existence for 3 taxable years and can compute its highest rate of return for the 3 taxable years immediately preceding the taxable year in which the transfer of property to the fund is made in accordance with the rules set forth in the first sentence of paragraph (e)(3)(ii) of this section.
(5) Computation of value of remainder interest. The factor that is used in determining the present value of a remainder interest that is dependent on the termination of the life of one individual is the factor from Table S in paragraph (e)(6) of this section under the appropriate yearly rate of return opposite the number that corresponds to the age of the individual upon whose life the value of the remainder interest is based (see §1.642(c)–6A for certain prior periods). The tables in paragraph (e)(6) of this section include factors for yearly rates of return from 4.2 to 14 percent. Many actuarial factors not contained in the tables in paragraph (e)(6) of this section are contained in Table S in Internal Revenue Service Publication 1457, “Actuarial Values, Book Aleph,” (7–1999). A copy of this publication is available for purchase from the Superintendent of Documents, United States Government Printing Office, Washington, DC 20402. For other situations, see paragraph (b) of this section. If the yearly rate of return is a percentage that is between the yearly rates of return for which factors are provided, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying the fair market value of the property on the valuation date by the appropriate remainder factor. This paragraph (e)(5) may be illustrated by the following example:
Example. A, who is 54 years and 8 months, transfers $100,000 to a pooled income fund, and retains a life income interest in the property. The highest yearly rate of return earned by the fund for its 3 preceding taxable years is 9.47 percent. In Table S, the remainder factor opposite 55 years under 9.4 percent is .17449 and under 9.6 percent is .17001. The present value of the remainder interest is $17,292.00, computed as follows:
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Factor at 9.4 percent for age 55.............................. .17449Factor at 9.6 percent for age 55.............................. .17001 ---------Difference.................................................... .00448
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Interpolation adjustment:
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Factor at 9.4 percent for age 55.............................. .17449Less: Interpolation adjustment................................ .00157 ---------Interpolated factor........................................... .17292
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Present value of remainder interest:
($100,000×.17292) .......... $17,292.00
(6) Actuarial tables. In the case of transfers for which the valuation date is after April 30, 1999, the present value of a remainder interest dependent on the termination of one life in the case of a transfer to a pooled income fund is determined by use of the following Table S:
Table S—Based on Life Table 90CM Single Life Remainder Factors Applicable After April 30, 1999
[Interest rate]
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-------------------------------------------------------------------------------------------------------------------------------------------------------- Age 4.2% 4.4% 4.6% 4.8% 5.0% 5.2% 5.4% 5.6% 5.8% 6.0%--------------------------------------------------------------------------------------------------------------------------------------------------------0............................................................. .06752 .06130 .05586 .05109 .04691 .04322 .03998 .03711 .03458 .032331............................................................. .06137 .05495 .04932 .04438 .04003 .03620 .03283 .02985 .02721 .024872............................................................. .06325 .05667 .05088 .04580 .04132 .03737 .03388 .03079 .02806 .025633............................................................. .06545 .05869 .05275 .04752 .04291 .03883 .03523 .03203 .02920 .026684............................................................. .06784 .06092 .05482 .04944 .04469 .04048 .03676 .03346 .03052 .027915............................................................. .07040 .06331 .05705 .05152 .04662 .04229 .03845 .03503 .03199 .029286............................................................. .07310 .06583 .05941 .05372 .04869 .04422 .04025 .03672 .03357 .030767............................................................. .07594 .06849 .06191 .05607 .05089 .04628 .04219 .03854 .03528 .032368............................................................. .07891 .07129 .06453 .05853 .05321 .04846 .04424 .04046 .03709 .034079............................................................. .08203 .07423 .06731 .06115 .05567 .05079 .04643 .04253 .03904 .0359210............................................................ .08532 .07734 .07024 .06392 .05829 .05326 .04877 .04474 .04114 .0379011............................................................ .08875 .08059 .07331 .06683 .06104 .05587 .05124 .04709 .04336 .0400212............................................................ .09233 .08398 .07653 .06989 .06394 .05862 .05385 .04957 .04572 .0422613............................................................ .09601 .08748 .07985 .07304 .06693 .06146 .05655 .05214 .04816 .0445814............................................................ .09974 .09102 .08322 .07624 .06997 .06435 .05929 .05474 .05064 .0469415............................................................ .10350 .09460 .08661 .07946 .07303 .06725 .06204 .05735 .05312 .0493016............................................................ .10728 .09818 .09001 .08268 .07608 .07014 .06479 .05996 .05559 .0516417............................................................ .11108 .10179 .09344 .08592 .07916 .07306 .06755 .06257 .05807 .0539918............................................................ .11494 .10545 .09691 .08921 .08227 .07601 .07034 .06521 .06057 .0563619............................................................ .11889 .10921 .10047 .09259 .08548 .07904 .07322 .06794 .06315 .0588020............................................................ .12298 .11310 .10417 .09610 .08881 .08220 .07622 .07078 .06584 .0613521............................................................ .12722 .11713 .10801 .09976 .09228 .08550 .07935 .07375 .06866 .0640322............................................................ .13159 .12130 .11199 .10354 .09588 .08893 .08260 .07685 .07160 .0668223............................................................ .13613 .12563 .11612 .10748 .09964 .09250 .08601 .08009 .07468 .0697524............................................................ .14084 .13014 .12043 .11160 .10357 .09625 .08958 .08349 .07793 .0728425............................................................ .14574 .13484 .12493 .11591 .10768 .10018 .09334 .08708 .08135 .0761126............................................................ .15084 .13974 .12963 .12041 .11199 .10431 .09728 .09085 .08496 .0795627............................................................ .15615 .14485 .13454 .12513 .11652 .10865 .10144 .09484 .08878 .0832228............................................................ .16166 .15016 .13965 .13004 .12124 .11319 .10580 .09901 .09279 .0870629............................................................ .16737 .15567 .14497 .13516 .12617 .11792 .11035 .10339 .09699 .0910930............................................................ .17328 .16138 .15048 .14047 .13129 .12286 .11510 .10796 .10138 .0953231............................................................ .17938 .16728 .15618 .14599 .13661 .12799 .12004 .11272 .10597 .0997432............................................................ .18568 .17339 .16210 .15171 .14214 .13333 .12520 .11769 .11076 .1043533............................................................ .19220 .17972 .16824 .15766 .14790 .13889 .13058 .12289 .11578 .1092034............................................................ .19894 .18627 .17460 .16383 .15388 .14468 .13618 .12831 .12102 .1142635............................................................ .20592 .19307 .18121 .17025 .16011 .15073 .14204 .13399 .12652 .1195836............................................................ .21312 .20010 .18805 .17691 .16658 .15701 .14814 .13990 .13225 .1251437............................................................ .22057 .20737 .19514 .18382 .17331 .16356 .15450 .14608 .13825 .1309638............................................................ .22827 .21490 .20251 .19100 .18031 .17038 .16113 .15253 .14452 .1370539............................................................ .23623 .22270 .21013 .19845 .18759 .17747 .16805 .15927 .15108 .1434440............................................................ .24446 .23078 .21805 .20620 .19516 .18487 .17527 .16631 .15795 .1501341............................................................ .25298 .23915 .22626 .21425 .20305 .19259 .18282 .17368 .16514 .1571542............................................................ .26178 .24782 .23478 .22262 .21125 .20062 .19069 .18138 .17267 .1645043............................................................ .27087 .25678 .24360 .23129 .21977 .20898 .19888 .18941 .18053 .1722044............................................................ .28025 .26603 .25273 .24027 .22860 .21766 .20740 .19777 .18873 .1802345............................................................ .28987 .27555 .26212 .24953 .23772 .22664 .21622 .20644 .19724 .1885846............................................................ .29976 .28533 .27179 .25908 .24714 .23591 .22536 .21542 .20606 .1972547............................................................ .30987 .29535 .28171 .26889 .25682 .24546 .23476 .22468 .21518 .2062148............................................................ .32023 .30563 .29190 .27897 .26678 .25530 .24447 .23425 .22460 .2154949............................................................ .33082 .31615 .30234 .28931 .27702 .26543 .25447 .24412 .23434 .2250950............................................................ .34166 .32694 .31306 .29995 .28756 .27586 .26479 .25432 .24441 .2350251............................................................ .35274 .33798 .32404 .31085 .29838 .28658 .27541 .26482 .25479 .2452852............................................................ .36402 .34924 .33525 .32200 .30946 .29757 .28630 .27561 .26547 .2558453............................................................ .37550 .36070 .34668 .33339 .32078 .30882 .29746 .28667 .27643 .2666954............................................................ .38717 .37237 .35833 .34500 .33234 .32031 .30888 .29801 .28766 .2778255............................................................ .39903 .38424 .37019 .35683 .34413 .33205 .32056 .30961 .29918 .2892556............................................................ .41108 .39631 .38227 .36890 .35617 .34405 .33250 .32149 .31099 .3009757............................................................ .42330 .40857 .39455 .38118 .36844 .35629 .34469 .33363 .32306 .3129758............................................................ .43566 .42098 .40699 .39364 .38089 .36873 .35710 .34600 .33538 .3252259............................................................ .44811 .43351 .41956 .40623 .39350 .38133 .36968 .35855 .34789 .3376860............................................................ .46066 .44613 .43224 .41896 .40624 .39408 .38243 .37127 .36058 .3503361............................................................ .47330 .45887 .44505 .43182 .41914 .40699 .39535 .38418 .37347 .3631862............................................................ .48608 .47175 .45802 .44485 .43223 .42011 .40848 .39732 .38660 .3762963............................................................ .49898 .48478 .47115 .45807 .44550 .43343 .42184 .41069 .39997 .3896664............................................................ .51200 .49793 .48442 .47143 .45895 .44694 .43539 .42427 .41357 .4032665............................................................ .52512 .51121 .49782 .48495 .47255 .46062 .44912 .43805 .42738 .4170966............................................................ .53835 .52461 .51137 .49862 .48634 .47449 .46307 .45206 .44143 .4311867............................................................ .55174 .53818 .52511 .51250 .50034 .48860 .47727 .46633 .45576 .4455668............................................................ .56524 .55188 .53899 .52654 .51452 .50291 .49168 .48083 .47034 .4602069............................................................ .57882 .56568 .55299 .54071 .52885 .51737 .50627 .49552 .48513 .4750670............................................................ .59242 .57951 .56703 .55495 .54325 .53193 .52096 .51034 .50004 .4900771............................................................ .60598 .59332 .58106 .56918 .55767 .54651 .53569 .52520 .51503 .5051672............................................................ .61948 .60707 .59504 .58338 .57206 .56108 .55043 .54009 .53004 .5202973............................................................ .63287 .62073 .60895 .59751 .58640 .57561 .56513 .55495 .54505 .5354374............................................................ .64621 .63435 .62282 .61162 .60073 .59015 .57985 .56984 .56009 .5506175............................................................ .65953 .64796 .63671 .62575 .61510 .60473 .59463 .58480 .57523 .5659176............................................................ .67287 .66160 .65063 .63995 .62954 .61940 .60952 .59989 .59050 .5813577............................................................ .68622 .67526 .66459 .65419 .64404 .63415 .62450 .61509 .60590 .5969478............................................................ .69954 .68892 .67856 .66845 .65858 .64895 .63955 .63036 .62140 .6126479............................................................ .71278 .70250 .69246 .68265 .67308 .66372 .65457 .64563 .63690 .6283680............................................................ .72581 .71588 .70618 .69668 .68740 .67833 .66945 .66077 .65227 .6439681............................................................ .73857 .72899 .71962 .71045 .70147 .69268 .68408 .67566 .66741 .6593382............................................................ .75101 .74178 .73274 .72389 .71522 .70672 .69840 .69024 .68225 .6744183............................................................ .76311 .75423 .74553 .73700 .72864 .72044 .71240 .70451 .69678 .6891984............................................................ .77497 .76645 .75809 .74988 .74183 .73393 .72618 .71857 .71110 .7037785............................................................ .78665 .77848 .77047 .76260 .75487 .74728 .73982 .73250 .72530 .7182386............................................................ .79805 .79025 .78258 .77504 .76764 .76036 .75320 .74617 .73925 .7324587............................................................ .80904 .80159 .79427 .78706 .77998 .77301 .76615 .75940 .75277 .7462488............................................................ .81962 .81251 .80552 .79865 .79188 .78521 .77865 .77220 .76584 .7595889............................................................ .82978 .82302 .81636 .80980 .80335 .79699 .79072 .78455 .77847 .7724890............................................................ .83952 .83309 .82676 .82052 .81437 .80831 .80234 .79645 .79064 .7849291............................................................ .84870 .84260 .83658 .83064 .82479 .81902 .81332 .80771 .80217 .7967192............................................................ .85716 .85136 .84563 .83998 .83441 .82891 .82348 .81812 .81283 .8076193............................................................ .86494 .85942 .85396 .84858 .84326 .83801 .83283 .82771 .82266 .8176794............................................................ .87216 .86690 .86170 .85657 .85149 .84648 .84153 .83664 .83181 .8270495............................................................ .87898 .87397 .86902 .86412 .85928 .85450 .84977 .84510 .84049 .8359296............................................................ .88537 .88060 .87587 .87121 .86659 .86203 .85751 .85305 .84864 .8442797............................................................ .89127 .88672 .88221 .87775 .87335 .86898 .86467 .86040 .85618 .8520098............................................................ .89680 .89245 .88815 .88389 .87968 .87551 .87138 .86730 .86326 .8592699............................................................ .90217 .89803 .89393 .88987 .88585 .88187 .87793 .87402 .87016 .86633100........................................................... .90738 .90344 .89953 .89567 .89183 .88804 .88428 .88056 .87687 .87322101........................................................... .91250 .90876 .90504 .90137 .89772 .89412 .89054 .88699 .88348 .88000102........................................................... .91751 .91396 .91045 .90696 .90350 .90007 .89668 .89331 .88997 .88666103........................................................... .92247 .91912 .91579 .91249 .90922 .90598 .90276 .89957 .89640 .89326104........................................................... .92775 .92460 .92148 .91839 .91532 .91227 .90924 .90624 .90326 .90031105........................................................... .93290 .92996 .92704 .92415 .92127 .91841 .91558 .91276 .90997 .90719106........................................................... .93948 .93680 .93415 .93151 .92889 .92628 .92370 .92113 .91857 .91604107........................................................... .94739 .94504 .94271 .94039 .93808 .93579 .93351 .93124 .92899 .92675108........................................................... .95950 .95767 .95585 .95404 .95224 .95045 .94867 .94689 .94512 .94336109........................................................... .97985 .97893 .97801 .97710 .97619 .97529 .97438 .97348 .97259 .97170
-------------------------------------------------------------------------------------------------------------------------------------------------------- Age 6.2% 6.4% 6.6% 6.8% 7.0% 7.2% 7.4% 7.6% 7.8% 8.0%--------------------------------------------------------------------------------------------------------------------------------------------------------0............................................................. .03034 .02857 .02700 .02559 .02433 .02321 .02220 .02129 .02047 .019731............................................................. .02279 .02094 .01929 .01782 .01650 .01533 .01427 .01331 .01246 .011682............................................................. .02347 .02155 .01983 .01829 .01692 .01569 .01458 .01358 .01268 .011873............................................................. .02444 .02243 .02065 .01905 .01761 .01632 .01516 .01412 .01317 .012324............................................................. .02558 .02349 .02163 .01996 .01846 .01712 .01590 .01481 .01382 .012925............................................................. .02686 .02469 .02275 .02101 .01945 .01804 .01677 .01562 .01458 .013646............................................................. .02825 .02600 .02398 .02217 .02053 .01906 .01773 .01653 .01544 .014457............................................................. .02976 .02742 .02532 .02343 .02172 .02019 .01880 .01754 .01640 .015368............................................................. .03137 .02894 .02675 .02479 .02301 .02140 .01995 .01864 .01744 .016359............................................................. .03311 .03059 .02832 .02627 .02442 .02274 .02122 .01985 .01859 .0174510............................................................ .03499 .03237 .03001 .02788 .02595 .02420 .02262 .02118 .01987 .0186711............................................................ .03700 .03428 .03183 .02961 .02760 .02578 .02413 .02262 .02125 .0200012............................................................ .03913 .03632 .03377 .03146 .02937 .02748 .02575 .02418 .02275 .0214413............................................................ .04135 .03843 .03579 .03339 .03122 .02924 .02744 .02580 .02431 .0229414............................................................ .04359 .04057 .03783 .03534 .03308 .03102 .02915 .02744 .02587 .0244415............................................................ .04584 .04270 .03986 .03728 .03493 .03279 .03083 .02905 .02742 .0259316............................................................ .04806 .04482 .04187 .03919 .03674 .03452 .03248 .03063 .02892 .0273617............................................................ .05029 .04692 .04387 .04108 .03855 .03623 .03411 .03218 .03040 .0287718............................................................ .05253 .04905 .04588 .04299 .04036 .03795 .03574 .03373 .03187 .0301719............................................................ .05484 .05124 .04796 .04496 .04222 .03972 .03742 .03532 .03339 .0316120............................................................ .05726 .05354 .05013 .04702 .04418 .04158 .03919 .03700 .03498 .0331321............................................................ .05980 .05595 .05242 .04920 .04625 .04354 .04105 .03877 .03667 .0347322............................................................ .06246 .05847 .05482 .05147 .04841 .04559 .04301 .04063 .03844 .0364223............................................................ .06524 .06112 .05734 .05387 .05069 .04777 .04508 .04260 .04032 .0382124............................................................ .06819 .06392 .06001 .05642 .05312 .05008 .04728 .04470 .04232 .0401225............................................................ .07131 .06690 .06285 .05913 .05570 .05255 .04964 .04695 .04447 .0421826............................................................ .07460 .07005 .06586 .06200 .05845 .05518 .05215 .04936 .04677 .0443827............................................................ .07810 .07340 .06907 .06508 .06140 .05800 .05485 .05195 .04925 .0467628............................................................ .08179 .07693 .07246 .06833 .06451 .06098 .05772 .05469 .05189 .0492929............................................................ .08566 .08065 .07603 .07176 .06780 .06414 .06075 .05761 .05469 .0519830............................................................ .08973 .08456 .07978 .07536 .07127 .06748 .06396 .06069 .05766 .0548331............................................................ .09398 .08865 .08372 .07915 .07491 .07098 .06733 .06394 .06078 .0578532............................................................ .09843 .09294 .08785 .08313 .07875 .07468 .07089 .06737 .06409 .0610333............................................................ .10310 .09745 .09220 .08732 .08279 .07858 .07466 .07100 .06759 .0644134............................................................ .10799 .10217 .09676 .09173 .08705 .08269 .07862 .07483 .07129 .0679835............................................................ .11314 .10715 .10157 .09638 .09155 .08704 .08283 .07890 .07522 .0717936............................................................ .11852 .11236 .10662 .10127 .09628 .09162 .08726 .08319 .07938 .0758137............................................................ .12416 .11783 .11193 .10641 .10126 .09645 .09194 .08772 .08377 .0800638............................................................ .13009 .12359 .11751 .11183 .10652 .10155 .09689 .09253 .08843 .0845939............................................................ .13629 .12962 .12338 .11753 .11206 .10693 .10212 .09761 .09337 .0893840............................................................ .14281 .13597 .12955 .12355 .11791 .11262 .10766 .10299 .09860 .0944741............................................................ .14966 .14264 .13606 .12989 .12409 .11864 .11352 .10870 .10417 .0998942............................................................ .15685 .14966 .14291 .13657 .13061 .12500 .11972 .11475 .11006 .1056443............................................................ .16437 .15702 .15010 .14360 .13747 .13171 .12627 .12115 .11631 .1117444............................................................ .17224 .16472 .15764 .15098 .14469 .13876 .13317 .12789 .12290 .1181945............................................................ .18042 .17274 .16550 .15867 .15223 .14615 .14040 .13496 .12982 .1249646............................................................ .18893 .18110 .17370 .16671 .16011 .15387 .14796 .14238 .13708 .1320747............................................................ .19775 .18975 .18220 .17505 .16830 .16190 .15584 .15010 .14466 .1395048............................................................ .20688 .19873 .19102 .18373 .17682 .17027 .16406 .15817 .15258 .1472749............................................................ .21633 .20804 .20018 .19274 .18568 .17898 .17262 .16658 .16084 .1553950............................................................ .22612 .21769 .20969 .20210 .19490 .18805 .18155 .17536 .16948 .1638851............................................................ .23625 .22769 .21955 .21182 .20448 .19749 .19084 .18452 .17849 .1727552............................................................ .24669 .23799 .22973 .22186 .21438 .20726 .20047 .19400 .18784 .1819653............................................................ .25742 .24861 .24022 .23222 .22461 .21735 .21043 .20383 .19753 .1915154............................................................ .26845 .25952 .25101 .24290 .23516 .22777 .22072 .21399 .20756 .2014055............................................................ .27978 .27074 .26212 .25389 .24604 .23853 .23136 .22450 .21793 .2116656............................................................ .29140 .28227 .27355 .26522 .25725 .24963 .24233 .23535 .22867 .2222757............................................................ .30333 .29411 .28529 .27686 .26879 .26106 .25365 .24656 .23976 .2332458............................................................ .31551 .30621 .29731 .28878 .28061 .27278 .26528 .25807 .25116 .2445359............................................................ .32790 .31854 .30956 .30095 .29269 .28477 .27716 .26986 .26284 .2561060............................................................ .34050 .33107 .32202 .31334 .30500 .29699 .28929 .28190 .27478 .2679461............................................................ .35331 .34384 .33473 .32598 .31757 .30948 .30170 .29422 .28701 .2800762............................................................ .36639 .35688 .34772 .33892 .33044 .32229 .31443 .30687 .29958 .2925563............................................................ .37974 .37020 .36101 .35216 .34363 .33542 .32750 .31986 .31250 .3053964............................................................ .39334 .38378 .37456 .36568 .35711 .34884 .34087 .33317 .32574 .3185765............................................................ .40718 .39761 .38838 .37947 .37087 .36257 .35455 .34681 .33932 .3320866............................................................ .42128 .41172 .40249 .39357 .38496 .37663 .36858 .36079 .35326 .3459767............................................................ .43569 .42616 .41694 .40803 .39941 .39107 .38299 .37518 .36761 .3602868............................................................ .45038 .44089 .43170 .42281 .41419 .40585 .39777 .38994 .38235 .3749969............................................................ .46531 .45587 .44672 .43786 .42927 .42094 .41286 .40503 .39743 .3900670............................................................ .48040 .47103 .46194 .45312 .44456 .43626 .42820 .42038 .41278 .4054071............................................................ .49558 .48629 .47727 .46851 .46000 .45174 .44371 .43591 .42832 .4209572............................................................ .51082 .50162 .49268 .48399 .47554 .46733 .45934 .45157 .44401 .4366673............................................................ .52607 .51697 .50813 .49952 .49114 .48299 .47506 .46733 .45981 .4524974............................................................ .54139 .53241 .52367 .51515 .50686 .49879 .49092 .48325 .47578 .4684975............................................................ .55683 .54798 .53936 .53095 .52276 .51477 .50698 .49938 .49197 .4847476............................................................ .57243 .56373 .55524 .54696 .53888 .53100 .52330 .51579 .50846 .5013077............................................................ .58819 .57965 .57132 .56318 .55523 .54747 .53988 .53247 .52523 .5181578............................................................ .60408 .59572 .58755 .57957 .57177 .56414 .55668 .54939 .54225 .5352779............................................................ .62001 .61184 .60385 .59604 .58840 .58092 .57360 .56644 .55943 .5525680............................................................ .63582 .62786 .62007 .61244 .60497 .59765 .59048 .58347 .57659 .5698581............................................................ .65142 .64367 .63608 .62864 .62135 .61421 .60721 .60034 .59361 .5870182............................................................ .66673 .65920 .65182 .64458 .63748 .63052 .62368 .61698 .61041 .6039583............................................................ .68175 .67444 .66728 .66024 .65334 .64656 .63991 .63338 .62696 .6206684............................................................ .69657 .68950 .68256 .67574 .66904 .66246 .65599 .64964 .64340 .6372785............................................................ .71128 .70446 .69775 .69116 .68467 .67830 .67204 .66587 .65982 .6538686............................................................ .72576 .71919 .71272 .70636 .70010 .69394 .68789 .68193 .67606 .6702987............................................................ .73981 .73349 .72726 .72114 .71511 .70917 .70333 .69757 .69190 .6863288............................................................ .75342 .74735 .74137 .73548 .72968 .72396 .71833 .71279 .70732 .7019489............................................................ .76658 .76076 .75503 .74938 .74381 .73832 .73290 .72757 .72231 .7171290............................................................ .77928 .77371 .76823 .76281 .75748 .75221 .74702 .74190 .73684 .7318691............................................................ .79131 .78600 .78075 .77557 .77046 .76542 .76044 .75553 .75068 .7458992............................................................ .80246 .79737 .79235 .78740 .78250 .77767 .77290 .76818 .76353 .7589393............................................................ .81274 .80788 .80307 .79832 .79363 .78899 .78441 .77989 .77542 .7710094............................................................ .82232 .81766 .81306 .80850 .80401 .79956 .79517 .79082 .78653 .7822895............................................................ .83141 .82695 .82254 .81818 .81387 .80961 .80539 .80122 .79710 .7930296............................................................ .83996 .83569 .83147 .82729 .82316 .81907 .81503 .81103 .80707 .8031597............................................................ .84787 .84378 .83973 .83573 .83176 .82784 .82396 .82012 .81632 .8125598............................................................ .85530 .85138 .84750 .84366 .83985 .83609 .83236 .82867 .82502 .8214099............................................................ .86255 .85880 .85508 .85140 .84776 .84415 .84057 .83703 .83353 .83005100........................................................... .86960 .86601 .86246 .85894 .85546 .85200 .84858 .84519 .84183 .83849101........................................................... .87655 .87313 .86974 .86638 .86305 .85975 .85648 .85324 .85003 .84684102........................................................... .88338 .88012 .87689 .87369 .87052 .86738 .86426 .86116 .85809 .85505103........................................................... .89015 .88706 .88399 .88095 .87793 .87494 .87197 .86903 .86611 .86321104........................................................... .89737 .89446 .89157 .88871 .88586 .88304 .88024 .87745 .87469 .87195105........................................................... .90443 .90170 .89898 .89628 .89360 .89094 .88830 .88568 .88307 .88049106........................................................... .91351 .91101 .90852 .90605 .90359 .90115 .89873 .89632 .89392 .89154107........................................................... .92452 .92230 .92010 .91791 .91573 .91356 .91141 .90927 .90714 .90502108........................................................... .94161 .93987 .93814 .93641 .93469 .93298 .93128 .92958 .92790 .92622109........................................................... .97081 .96992 .96904 .96816 .96729 .96642 .96555 .96468 .96382 .96296
-------------------------------------------------------------------------------------------------------------------------------------------------------- Age 8.2% 8.4% 8.6% 8.8% 9.0% 9.2% 9.4% 9.6% 9.8% 10.0%--------------------------------------------------------------------------------------------------------------------------------------------------------0............................................................. .01906 .01845 .01790 .01740 .01694 .01652 .01613 .01578 .01546 .015161............................................................. .01098 .01034 .00977 .00924 .00876 .00833 .00793 .00756 .00722 .006912............................................................. .01113 .01046 .00986 .00930 .00880 .00834 .00791 .00753 .00717 .006843............................................................. .01155 .01084 .01020 .00962 .00909 .00860 .00816 .00775 .00737 .007024............................................................. .01211 .01137 .01069 .01008 .00952 .00900 .00853 .00810 .00770 .007335............................................................. .01279 .01201 .01130 .01065 .01006 .00952 .00902 .00856 .00814 .007756............................................................. .01356 .01274 .01199 .01131 .01068 .01011 .00959 .00910 .00865 .008247............................................................. .01442 .01356 .01277 .01205 .01140 .01079 .01023 .00972 .00925 .008818............................................................. .01536 .01446 .01363 .01287 .01218 .01154 .01096 .01041 .00991 .009459............................................................. .01641 .01546 .01460 .01380 .01307 .01240 .01178 .01120 .01068 .0101910............................................................ .01758 .01659 .01567 .01484 .01407 .01336 .01270 .01210 .01154 .0110311............................................................ .01886 .01781 .01686 .01598 .01517 .01442 .01373 .01310 .01251 .0119612............................................................ .02024 .01915 .01814 .01721 .01636 .01558 .01485 .01419 .01357 .0129913............................................................ .02168 .02054 .01948 .01851 .01762 .01679 .01603 .01533 .01467 .0140714............................................................ .02313 .02193 .02083 .01981 .01887 .01801 .01721 .01646 .01578 .0151415............................................................ .02456 .02330 .02214 .02107 .02009 .01918 .01834 .01756 .01684 .0161716............................................................ .02593 .02462 .02340 .02229 .02126 .02030 .01942 .01860 .01785 .0171417............................................................ .02728 .02590 .02463 .02346 .02238 .02138 .02046 .01960 .01880 .0180618............................................................ .02861 .02717 .02584 .02462 .02348 .02243 .02146 .02056 .01972 .0189419............................................................ .02998 .02847 .02708 .02580 .02461 .02351 .02249 .02154 .02066 .0198420............................................................ .03142 .02984 .02839 .02704 .02580 .02465 .02357 .02258 .02165 .0207921............................................................ .03295 .03130 .02978 .02837 .02706 .02585 .02473 .02368 .02271 .0218022............................................................ .03455 .03283 .03124 .02976 .02839 .02712 .02594 .02484 .02382 .0228623............................................................ .03626 .03446 .03279 .03124 .02981 .02847 .02723 .02608 .02500 .0240024............................................................ .03809 .03620 .03446 .03283 .03133 .02993 .02863 .02741 .02628 .0252225............................................................ .04005 .03808 .03625 .03456 .03298 .03151 .03014 .02887 .02768 .0265626............................................................ .04216 .04010 .03819 .03641 .03476 .03322 .03178 .03044 .02919 .0280227............................................................ .04444 .04229 .04029 .03843 .03670 .03508 .03357 .03217 .03085 .0296228............................................................ .04687 .04463 .04254 .04059 .03877 .03708 .03550 .03402 .03263 .0313329............................................................ .04946 .04712 .04493 .04289 .04099 .03922 .03756 .03600 .03455 .0331830............................................................ .05221 .04976 .04748 .04534 .04335 .04149 .03975 .03812 .03659 .0351531............................................................ .05511 .05255 .05017 .04794 .04585 .04390 .04208 .04037 .03876 .0372532............................................................ .05818 .05551 .05302 .05069 .04851 .04647 .04455 .04276 .04107 .0394833............................................................ .06144 .05866 .05606 .05363 .05135 .04921 .04720 .04532 .04355 .0418834............................................................ .06489 .06200 .05928 .05674 .05436 .05212 .05002 .04805 .04619 .0444435............................................................ .06857 .06555 .06273 .06007 .05758 .05524 .05304 .05097 .04902 .0471836............................................................ .07246 .06932 .06638 .06361 .06101 .05856 .05626 .05409 .05205 .0501237............................................................ .07659 .07332 .07025 .06737 .06466 .06210 .05969 .05742 .05528 .0532538............................................................ .08098 .07758 .07439 .07138 .06855 .06588 .06336 .06099 .05874 .0566239............................................................ .08563 .08210 .07878 .07565 .07270 .06992 .06729 .06480 .06245 .0602340............................................................ .09059 .08692 .08347 .08021 .07714 .07423 .07149 .06889 .06643 .0641141............................................................ .09586 .09206 .08848 .08509 .08189 .07886 .07600 .07329 .07072 .0682842............................................................ .10147 .09753 .09381 .09029 .08696 .08381 .08083 .07800 .07531 .0727743............................................................ .10742 .10334 .09948 .09583 .09237 .08909 .08598 .08304 .08024 .0775844............................................................ .11373 .10950 .10551 .10172 .09813 .09472 .09148 .08841 .08549 .0827245............................................................ .12035 .11599 .11185 .10792 .10420 .10066 .09730 .09410 .09106 .0881746............................................................ .12732 .12281 .11853 .11447 .11061 .10694 .10345 .10013 .09696 .0939547............................................................ .13460 .12995 .12553 .12133 .11733 .11353 .10991 .10646 .10317 .1000448............................................................ .14223 .13743 .13287 .12853 .12439 .12046 .11671 .11313 .10972 .1064649............................................................ .15020 .14526 .14056 .13608 .13181 .12774 .12385 .12015 .11661 .1132250............................................................ .15855 .15347 .14862 .14401 .13960 .13540 .13138 .12754 .12388 .1203751............................................................ .16727 .16205 .15707 .15232 .14777 .14344 .13929 .13532 .13153 .1278952............................................................ .17634 .17098 .16587 .16097 .15630 .15183 .14755 .14345 .13953 .1357753............................................................ .18576 .18027 .17501 .16999 .16518 .16057 .15616 .15194 .14789 .1440054............................................................ .19552 .18990 .18451 .17935 .17441 .16968 .16514 .16078 .15661 .1526055............................................................ .20564 .19989 .19437 .18908 .18402 .17915 .17449 .17001 .16571 .1615756............................................................ .21613 .21025 .20461 .19919 .19400 .18901 .18422 .17962 .17519 .1709357............................................................ .22698 .22098 .21522 .20968 .20436 .19925 .19434 .18961 .18507 .1806958............................................................ .23816 .23204 .22616 .22051 .21507 .20984 .20481 .19996 .19530 .1908059............................................................ .24962 .24339 .23740 .23163 .22608 .22073 .21558 .21062 .20584 .2012360............................................................ .26136 .25502 .24892 .24304 .23738 .23192 .22666 .22158 .21669 .2119661............................................................ .27339 .26695 .26075 .25477 .24900 .24343 .23806 .23288 .22787 .2230462............................................................ .28578 .27925 .27295 .26687 .26100 .25533 .24985 .24456 .23945 .2345163............................................................ .29854 .29192 .28553 .27935 .27339 .26762 .26205 .25666 .25145 .2464164............................................................ .31164 .30494 .29846 .29221 .28615 .28030 .27463 .26915 .26384 .2587065............................................................ .32508 .31831 .31177 .30543 .29930 .29336 .28761 .28203 .27663 .2714066............................................................ .33891 .33208 .32547 .31906 .31285 .30684 .30101 .29536 .28987 .2845667............................................................ .35318 .34630 .33963 .33316 .32689 .32081 .31491 .30918 .30363 .2982368............................................................ .36785 .36093 .35422 .34770 .34138 .33524 .32928 .32349 .31787 .3124069............................................................ .38290 .37595 .36920 .36265 .35628 .35009 .34408 .33824 .33256 .3270370............................................................ .39823 .39127 .38450 .37791 .37151 .36529 .35924 .35335 .34762 .3420471............................................................ .41378 .40681 .40003 .39343 .38701 .38076 .37467 .36875 .36298 .3573672............................................................ .42950 .42253 .41575 .40914 .40271 .39644 .39034 .38438 .37858 .3729373............................................................ .44535 .43840 .43162 .42502 .41858 .41231 .40619 .40022 .39440 .3887274............................................................ .46139 .45446 .44771 .44112 .43469 .42842 .42230 .41632 .41049 .4047975............................................................ .47769 .47080 .46408 .45752 .45111 .44485 .43874 .43277 .42693 .4212376............................................................ .49430 .48747 .48079 .47427 .46790 .46167 .45558 .44963 .44380 .4381177............................................................ .51123 .50447 .49786 .49139 .48506 .47888 .47282 .46690 .46111 .4554378............................................................ .52845 .52177 .51523 .50884 .50257 .49645 .49044 .48457 .47881 .4731779............................................................ .54584 .53926 .53282 .52650 .52032 .51426 .50833 .50251 .49681 .4912280............................................................ .56325 .55678 .55044 .54423 .53813 .53216 .52630 .52056 .51492 .5093981............................................................ .58054 .57419 .56797 .56186 .55587 .54999 .54422 .53856 .53300 .5275482............................................................ .59762 .59140 .58530 .57931 .57343 .56766 .56198 .55641 .55094 .5455783............................................................ .61448 .60840 .60243 .59657 .59081 .58515 .57958 .57411 .56874 .5634684............................................................ .63124 .62531 .61949 .61376 .60813 .60259 .59715 .59179 .58652 .5813485............................................................ .64800 .64224 .63657 .63099 .62550 .62010 .61478 .60955 .60441 .5993486............................................................ .66461 .65902 .65351 .64810 .64276 .63751 .63233 .62724 .62222 .6172887............................................................ .68083 .67541 .67008 .66483 .65965 .65455 .64953 .64458 .63970 .6348988............................................................ .69663 .69140 .68624 .68116 .67615 .67121 .66634 .66154 .65680 .6521389............................................................ .71201 .70696 .70199 .69708 .69224 .68747 .68276 .67811 .67353 .6690090............................................................ .72694 .72209 .71730 .71257 .70791 .70330 .69876 .69427 .68984 .6854791............................................................ .74117 .73650 .73190 .72735 .72286 .71842 .71404 .70972 .70545 .7012392............................................................ .75439 .74991 .74548 .74110 .73678 .73251 .72829 .72412 .72000 .7159393............................................................ .76664 .76233 .75806 .75385 .74969 .74557 .74150 .73748 .73350 .7295794............................................................ .77809 .77394 .76983 .76578 .76177 .75780 .75388 .75000 .74616 .7423795............................................................ .78899 .78500 .78106 .77715 .77329 .76947 .76569 .76195 .75826 .7546096............................................................ .79928 .79544 .79165 .78790 .78418 .78050 .77686 .77326 .76970 .7661797............................................................ .80883 .80514 .80149 .79787 .79430 .79075 .78725 .78377 .78033 .7769398............................................................ .81781 .81427 .81075 .80727 .80382 .80041 .79703 .79368 .79036 .7870899............................................................ .82661 .82320 .81982 .81648 .81316 .80988 .80662 .80340 .80020 .79704100........................................................... .83519 .83192 .82868 .82547 .82228 .81913 .81600 .81290 .80982 .80678101........................................................... .84368 .84055 .83744 .83437 .83131 .82829 .82529 .82231 .81936 .81643102........................................................... .85203 .84904 .84607 .84313 .84021 .83731 .83444 .83159 .82876 .82596103........................................................... .86034 .85748 .85465 .85184 .84906 .84629 .84355 .84082 .83812 .83544104........................................................... .86923 .86653 .86385 .86119 .85855 .85593 .85333 .85074 .84818 .84563105........................................................... .87792 .87537 .87283 .87032 .86782 .86534 .86287 .86042 .85799 .85557106........................................................... .88918 .88683 .88450 .88218 .87987 .87758 .87530 .87304 .87079 .86855107........................................................... .90291 .90082 .89873 .89666 .89460 .89255 .89051 .88849 .88647 .88447108........................................................... .92455 .92288 .92123 .91958 .91794 .91630 .91468 .91306 .91145 .90984109........................................................... .96211 .96125 .96041 .95956 .95872 .95788 .95704 .95620 .95537 .95455
-------------------------------------------------------------------------------------------------------------------------------------------------------- Age 10.2% 10.4% 10.6% 10.8% 11.0% 11.2% 11.4% 11.6% 11.8% 12.0%--------------------------------------------------------------------------------------------------------------------------------------------------------0............................................................. .01488 .01463 .01439 .01417 .01396 .01377 .01359 .01343 .01327 .013121............................................................. .00662 .00636 .00612 .00589 .00568 .00548 .00530 .00513 .00497 .004822............................................................. .00654 .00626 .00600 .00576 .00554 .00533 .00514 .00496 .00479 .004633............................................................. .00670 .00641 .00613 .00588 .00564 .00542 .00522 .00502 .00484 .004684............................................................. .00699 .00668 .00639 .00612 .00587 .00563 .00542 .00521 .00502 .004845............................................................. .00739 .00706 .00675 .00646 .00620 .00595 .00571 .00550 .00529 .005106............................................................. .00786 .00751 .00718 .00687 .00659 .00633 .00608 .00585 .00563 .005437............................................................. .00841 .00803 .00769 .00736 .00706 .00678 .00652 .00627 .00604 .005828............................................................. .00902 .00863 .00826 .00791 .00759 .00730 .00702 .00675 .00651 .006289............................................................. .00973 .00931 .00892 .00856 .00822 .00790 .00760 .00733 .00706 .0068210............................................................ .01055 .01010 .00969 .00930 .00894 .00861 .00829 .00799 .00772 .0074611............................................................ .01146 .01099 .01055 .01014 .00976 .00940 .00907 .00875 .00846 .0081812............................................................ .01246 .01196 .01150 .01106 .01066 .01028 .00993 .00960 .00928 .0089913............................................................ .01351 .01298 .01249 .01204 .01161 .01121 .01084 .01049 .01016 .0098514............................................................ .01455 .01400 .01348 .01300 .01255 .01213 .01173 .01136 .01102 .0106915............................................................ .01555 .01497 .01443 .01392 .01345 .01300 .01259 .01220 .01183 .0114816............................................................ .01648 .01587 .01530 .01477 .01427 .01380 .01336 .01295 .01257 .0122017............................................................ .01737 .01673 .01612 .01556 .01504 .01455 .01408 .01365 .01324 .0128618............................................................ .01822 .01754 .01691 .01632 .01576 .01525 .01476 .01430 .01387 .0134719............................................................ .01908 .01837 .01770 .01708 .01650 .01595 .01544 .01495 .01450 .0140720............................................................ .01999 .01924 .01854 .01788 .01726 .01669 .01615 .01564 .01516 .0147121............................................................ .02096 .02017 .01943 .01874 .01809 .01748 .01691 .01637 .01586 .0153922............................................................ .02197 .02114 .02036 .01963 .01895 .01830 .01770 .01713 .01660 .0161023............................................................ .02306 .02218 .02136 .02059 .01987 .01919 .01855 .01795 .01739 .0168624............................................................ .02424 .02331 .02245 .02163 .02087 .02016 .01948 .01885 .01825 .0176925............................................................ .02552 .02455 .02364 .02278 .02197 .02122 .02051 .01984 .01920 .0186126............................................................ .02692 .02589 .02493 .02403 .02318 .02238 .02162 .02091 .02025 .0196127............................................................ .02846 .02738 .02636 .02541 .02451 .02367 .02287 .02212 .02141 .0207428............................................................ .03012 .02898 .02791 .02690 .02595 .02506 .02422 .02342 .02267 .0219629............................................................ .03190 .03070 .02957 .02851 .02751 .02656 .02567 .02483 .02404 .0232930............................................................ .03381 .03254 .03135 .03023 .02917 .02817 .02723 .02634 .02551 .0247131............................................................ .03583 .03450 .03324 .03206 .03094 .02989 .02890 .02796 .02707 .0262332............................................................ .03799 .03659 .03527 .03402 .03284 .03173 .03068 .02968 .02874 .0278533............................................................ .04031 .03883 .03744 .03612 .03488 .03371 .03260 .03155 .03055 .0296134............................................................ .04279 .04123 .03976 .03838 .03707 .03583 .03465 .03354 .03249 .0314935............................................................ .04545 .04382 .04227 .04081 .03943 .03812 .03688 .03571 .03459 .0335436............................................................ .04830 .04658 .04495 .04341 .04196 .04058 .03927 .03803 .03685 .0357337............................................................ .05134 .04953 .04782 .04620 .04467 .04321 .04183 .04052 .03928 .0380938............................................................ .05462 .05272 .05092 .04921 .04760 .04606 .04461 .04322 .04191 .0406639............................................................ .05812 .05613 .05424 .05245 .05075 .04913 .04760 .04614 .04475 .0434340............................................................ .06190 .05981 .05782 .05594 .05415 .05245 .05083 .04929 .04783 .0464341............................................................ .06597 .06378 .06170 .05972 .05784 .05605 .05435 .05272 .05118 .0497042............................................................ .07035 .06806 .06587 .06380 .06182 .05994 .05815 .05644 .05481 .0532643............................................................ .07505 .07265 .07036 .06818 .06611 .06414 .06225 .06045 .05874 .0571044............................................................ .08008 .07757 .07518 .07290 .07072 .06865 .06667 .06478 .06298 .0612545............................................................ .08542 .08279 .08029 .07791 .07563 .07346 .07138 .06940 .06750 .0656946............................................................ .09108 .08834 .08573 .08324 .08085 .07858 .07640 .07432 .07233 .0704347............................................................ .09705 .09419 .09147 .08886 .08637 .08399 .08172 .07954 .07745 .0754548............................................................ .10335 .10038 .09754 .09482 .09222 .08973 .08735 .08507 .08288 .0807849............................................................ .10999 .10690 .10394 .10111 .09840 .09581 .09332 .09093 .08864 .0864450............................................................ .11701 .11380 .11073 .10778 .10496 .10225 .09965 .09716 .09477 .0924751............................................................ .12441 .12108 .11789 .11482 .11189 .10907 .10636 .10376 .10126 .0988652............................................................ .13217 .12871 .12540 .12222 .11916 .11623 .11341 .11071 .10810 .1056053............................................................ .14028 .13670 .13327 .12997 .12680 .12375 .12082 .11801 .11529 .1126854............................................................ .14875 .14505 .14150 .13808 .13480 .13163 .12859 .12566 .12284 .1201255............................................................ .15760 .15378 .15011 .14657 .14317 .13989 .13674 .13370 .13077 .1279456............................................................ .16684 .16290 .15911 .15546 .15194 .14855 .14528 .14213 .13909 .1361557............................................................ .17648 .17242 .16851 .16474 .16111 .15760 .15422 .15096 .14781 .1447758............................................................ .18647 .18229 .17827 .17438 .17064 .16702 .16353 .16015 .15689 .1537459............................................................ .19678 .19249 .18835 .18435 .18049 .17676 .17316 .16968 .16631 .1630560............................................................ .20740 .20300 .19875 .19464 .19066 .18682 .18311 .17952 .17604 .1726861............................................................ .21837 .21385 .20949 .20527 .20119 .19724 .19341 .18971 .18613 .1826662............................................................ .22973 .22511 .22064 .21631 .21212 .20807 .20414 .20033 .19664 .1930663............................................................ .24152 .23680 .23222 .22779 .22350 .21934 .21530 .21139 .20760 .2039264............................................................ .25372 .24890 .24422 .23969 .23529 .23103 .22690 .22289 .21899 .2152165............................................................ .26633 .26141 .25664 .25201 .24752 .24316 .23893 .23482 .23083 .2269566............................................................ .27940 .27439 .26953 .26481 .26023 .25577 .25145 .24724 .24316 .2391867............................................................ .29299 .28790 .28296 .27815 .27348 .26894 .26453 .26024 .25606 .2520068............................................................ .30709 .30193 .29691 .29202 .28728 .28265 .27816 .27378 .26952 .2653769............................................................ .32166 .31643 .31134 .30639 .30157 .29687 .29230 .28785 .28351 .2792870............................................................ .33661 .33133 .32618 .32116 .31628 .31152 .30688 .30235 .29794 .2936471............................................................ .35188 .34654 .34134 .33627 .33133 .32651 .32181 .31722 .31275 .3083872............................................................ .36742 .36204 .35679 .35168 .34668 .34181 .33706 .33241 .32788 .3234573............................................................ .38317 .37776 .37248 .36733 .36229 .35738 .35257 .34788 .34330 .3388274............................................................ .39923 .39380 .38849 .38330 .37823 .37328 .36844 .36370 .35908 .3545575............................................................ .41566 .41021 .40489 .39968 .39459 .38961 .38474 .37997 .37531 .3707476............................................................ .43254 .42709 .42176 .41655 .41144 .40645 .40156 .39677 .39208 .3874977............................................................ .44988 .44444 .43912 .43391 .42880 .42380 .41891 .41411 .40940 .4047978............................................................ .46765 .46224 .45694 .45174 .44665 .44166 .43677 .43197 .42726 .4226579............................................................ .48574 .48037 .47510 .46993 .46487 .45990 .45502 .45024 .44554 .4409480............................................................ .50397 .49865 .49343 .48830 .48327 .47834 .47349 .46873 .46406 .4594781............................................................ .52219 .51693 .51176 .50669 .50171 .49682 .49201 .48729 .48265 .4780982............................................................ .54029 .53510 .53000 .52499 .52007 .51523 .51047 .50580 .50120 .4966783............................................................ .55826 .55315 .54813 .54319 .53834 .53356 .52886 .52424 .51969 .5152284............................................................ .57624 .57123 .56629 .56144 .55666 .55195 .54732 .54277 .53828 .5338685............................................................ .59435 .58944 .58460 .57984 .57516 .57054 .56599 .56151 .55710 .5527586............................................................ .61241 .60762 .60289 .59824 .59365 .58913 .58468 .58029 .57596 .5717087............................................................ .63015 .62548 .62087 .61633 .61185 .60744 .60309 .59880 .59456 .5903988............................................................ .64753 .64299 .63851 .63409 .62973 .62543 .62118 .61700 .61287 .6087989............................................................ .66454 .66013 .65579 .65150 .64726 .64308 .63895 .63488 .63086 .6268990............................................................ .68115 .67689 .67268 .66853 .66442 .66037 .65637 .65241 .64851 .6446591............................................................ .69706 .69294 .68887 .68486 .68089 .67696 .67309 .66925 .66547 .6617392............................................................ .71190 .70792 .70399 .70011 .69627 .69247 .68872 .68501 .68134 .6777193............................................................ .72569 .72184 .71804 .71429 .71057 .70689 .70326 .69967 .69611 .6925994............................................................ .73861 .73490 .73123 .72759 .72400 .72044 .71692 .71344 .71000 .7065995............................................................ .75097 .74739 .74384 .74033 .73686 .73342 .73002 .72665 .72331 .7200196............................................................ .76267 .75922 .75579 .75240 .74905 .74572 .74243 .73917 .73595 .7327597............................................................ .77356 .77022 .76691 .76363 .76039 .75718 .75399 .75084 .74772 .7446398............................................................ .78382 .78059 .77740 .77423 .77110 .76799 .76491 .76186 .75884 .7558499............................................................ .79390 .79079 .78771 .78465 .78162 .77862 .77565 .77270 .76978 .76688100........................................................... .80376 .80076 .79779 .79485 .79193 .78904 .78617 .78333 .78051 .77771101........................................................... .81353 .81066 .80780 .80497 .80217 .79938 .79662 .79388 .79117 .78847102........................................................... .82318 .82042 .81768 .81496 .81227 .80960 .80694 .80431 .80170 .79911103........................................................... .83278 .83014 .82752 .82491 .82233 .81977 .81723 .81470 .81220 .80971104........................................................... .84310 .84059 .83810 .83563 .83317 .83073 .82831 .82591 .82352 .82115105........................................................... .85318 .85079 .84843 .84607 .84374 .84142 .83911 .83682 .83455 .83229106........................................................... .86633 .86413 .86193 .85975 .85758 .85543 .85329 .85116 .84904 .84694107........................................................... .88247 .88049 .87852 .87656 .87460 .87266 .87073 .86881 .86690 .86500108........................................................... .90825 .90666 .90507 .90350 .90193 .90037 .89881 .89727 .89572 .89419109........................................................... .95372 .95290 .95208 .95126 .95045 .94964 .94883 .94803 .94723 .94643
-------------------------------------------------------------------------------------------------------------------------------------------------------- Age 12.2% 12.4% 12.6% 12.8% 13.0% 13.2% 13.4% 13.6% 13.8% 14.0%--------------------------------------------------------------------------------------------------------------------------------------------------------0............................................................. .01298 .01285 .01273 .01261 .01250 .01240 .01230 .01221 .01212 .012031............................................................. .00468 .00455 .00443 .00431 .00420 .00410 .00400 .00391 .00382 .003742............................................................. .00448 .00435 .00421 .00409 .00398 .00387 .00376 .00366 .00357 .003483............................................................. .00452 .00437 .00423 .00410 .00398 .00386 .00375 .00365 .00355 .003454............................................................. .00468 .00452 .00437 .00423 .00410 .00397 .00386 .00375 .00364 .003545............................................................. .00493 .00476 .00460 .00445 .00431 .00418 .00405 .00393 .00382 .003716............................................................. .00524 .00506 .00489 .00473 .00458 .00444 .00430 .00418 .00406 .003947............................................................. .00562 .00543 .00525 .00508 .00492 .00477 .00462 .00449 .00436 .004238............................................................. .00606 .00586 .00566 .00548 .00531 .00515 .00499 .00485 .00471 .004589............................................................. .00659 .00637 .00616 .00597 .00579 .00561 .00545 .00529 .00514 .0050010............................................................ .00721 .00698 .00676 .00655 .00636 .00617 .00600 .00583 .00567 .0055211............................................................ .00792 .00767 .00744 .00722 .00701 .00682 .00663 .00645 .00628 .0061212............................................................ .00871 .00845 .00821 .00797 .00775 .00754 .00735 .00716 .00698 .0068113............................................................ .00955 .00928 .00902 .00877 .00854 .00831 .00810 .00790 .00771 .0075314............................................................ .01038 .01009 .00981 .00955 .00930 .00907 .00885 .00864 .00843 .0082415............................................................ .01116 .01085 .01056 .01028 .01002 .00977 .00954 .00932 .00910 .0089016............................................................ .01186 .01153 .01123 .01094 .01066 .01040 .01015 .00992 .00969 .0094817............................................................ .01250 .01215 .01183 .01152 .01124 .01096 .01070 .01045 .01022 .0099918............................................................ .01308 .01272 .01238 .01206 .01175 .01147 .01119 .01093 .01068 .0104419............................................................ .01367 .01329 .01293 .01259 .01227 .01196 .01167 .01140 .01113 .0108820............................................................ .01428 .01388 .01350 .01314 .01280 .01248 .01217 .01188 .01161 .0113421............................................................ .01494 .01451 .01411 .01373 .01337 .01303 .01271 .01240 .01211 .0118322............................................................ .01562 .01517 .01475 .01435 .01397 .01361 .01326 .01294 .01263 .0123323............................................................ .01635 .01588 .01543 .01501 .01460 .01422 .01386 .01351 .01319 .0128724............................................................ .01716 .01665 .01618 .01573 .01530 .01489 .01451 .01415 .01380 .0134725............................................................ .01804 .01751 .01701 .01653 .01608 .01565 .01524 .01485 .01448 .0141326............................................................ .01902 .01845 .01792 .01741 .01693 .01648 .01604 .01563 .01524 .0148727............................................................ .02011 .01951 .01895 .01841 .01790 .01742 .01696 .01652 .01610 .0157128............................................................ .02129 .02066 .02006 .01949 .01895 .01844 .01795 .01748 .01704 .0166229............................................................ .02258 .02191 .02127 .02067 .02009 .01955 .01903 .01853 .01806 .0176230............................................................ .02396 .02325 .02257 .02193 .02132 .02074 .02019 .01966 .01916 .0186931............................................................ .02543 .02467 .02396 .02328 .02263 .02201 .02143 .02087 .02034 .0198332............................................................ .02701 .02621 .02545 .02472 .02404 .02338 .02276 .02217 .02160 .0210633............................................................ .02871 .02786 .02706 .02629 .02556 .02487 .02420 .02357 .02297 .0224034............................................................ .03054 .02964 .02879 .02797 .02720 .02646 .02576 .02509 .02445 .0238335............................................................ .03253 .03158 .03067 .02981 .02898 .02820 .02745 .02674 .02606 .0254136............................................................ .03467 .03366 .03269 .03178 .03090 .03007 .02928 .02852 .02779 .0271037............................................................ .03697 .03590 .03488 .03391 .03298 .03209 .03125 .03044 .02967 .0289338............................................................ .03947 .03833 .03725 .03622 .03524 .03430 .03340 .03254 .03172 .0309439............................................................ .04217 .04096 .03982 .03873 .03768 .03669 .03573 .03482 .03395 .0331240............................................................ .04510 .04383 .04262 .04146 .04035 .03930 .03828 .03732 .03639 .0355041............................................................ .04830 .04695 .04567 .04445 .04327 .04215 .04108 .04005 .03907 .0381242............................................................ .05177 .05035 .04900 .04770 .04646 .04527 .04413 .04304 .04200 .0410043............................................................ .05553 .05404 .05261 .05123 .04992 .04866 .04746 .04630 .04520 .0441344............................................................ .05960 .05802 .05651 .05506 .05368 .05235 .05107 .04985 .04867 .0475445............................................................ .06395 .06229 .06069 .05917 .05770 .05630 .05495 .05365 .05241 .0512146............................................................ .06860 .06685 .06517 .06356 .06202 .06053 .05911 .05774 .05643 .0551647............................................................ .07353 .07169 .06992 .06823 .06660 .06504 .06353 .06209 .06070 .0593648............................................................ .07877 .07684 .07498 .07320 .07149 .06984 .06826 .06673 .06527 .0638549............................................................ .08433 .08231 .08036 .07849 .07669 .07495 .07329 .07168 .07013 .0686450............................................................ .09026 .08814 .08609 .08413 .08224 .08042 .07867 .07698 .07535 .0737851............................................................ .09655 .09433 .09219 .09013 .08815 .08624 .08440 .08262 .08091 .0792652............................................................ .10318 .10086 .09863 .09647 .09439 .09239 .09046 .08860 .08680 .0850653............................................................ .11017 .10774 .10541 .10315 .10098 .09888 .09686 .09491 .09302 .0912054............................................................ .11750 .11498 .11254 .11019 .10792 .10572 .10361 .10156 .09958 .0976755............................................................ .12522 .12258 .12005 .11759 .11522 .11294 .11072 .10859 .10652 .1045156............................................................ .13332 .13059 .12794 .12539 .12292 .12054 .11823 .11599 .11383 .1117457............................................................ .14183 .13899 .13624 .13359 .13102 .12853 .12613 .12380 .12154 .1193658............................................................ .15070 .14775 .14490 .14215 .13948 .13689 .13439 .13197 .12962 .1273459............................................................ .15990 .15685 .15389 .15103 .14826 .14558 .14298 .14046 .13801 .1356460............................................................ .16942 .16626 .16321 .16024 .15737 .15459 .15189 .14927 .14673 .1442661............................................................ .17929 .17603 .17287 .16981 .16684 .16395 .16115 .15844 .15580 .1532462............................................................ .18960 .18623 .18297 .17980 .17673 .17375 .17085 .16803 .16530 .1626463............................................................ .20035 .19688 .19352 .19025 .18708 .18400 .18100 .17809 .17525 .1725064............................................................ .21154 .20797 .20451 .20114 .19787 .19469 .19159 .18859 .18566 .1828165............................................................ .22318 .21951 .21595 .21249 .20912 .20584 .20265 .19955 .19652 .1935866............................................................ .23532 .23156 .22790 .22434 .22088 .21751 .21422 .21102 .20791 .2048767............................................................ .24804 .24419 .24044 .23679 .23324 .22977 .22640 .22311 .21990 .2167868............................................................ .26133 .25740 .25356 .24983 .24618 .24263 .23917 .23579 .23250 .2292969............................................................ .27516 .27114 .26723 .26341 .25969 .25605 .25251 .24905 .24567 .2423770............................................................ .28945 .28536 .28137 .27747 .27367 .26996 .26633 .26279 .25934 .2559671............................................................ .30412 .29996 .29590 .29193 .28806 .28427 .28057 .27696 .27343 .2699872............................................................ .31913 .31491 .31078 .30675 .30281 .29895 .29519 .29150 .28790 .2843873............................................................ .33444 .33016 .32597 .32188 .31788 .31396 .31013 .30638 .30271 .2991374............................................................ .35012 .34579 .34155 .33741 .33335 .32938 .32549 .32168 .31795 .3143075............................................................ .36628 .36190 .35762 .35343 .34932 .34530 .34136 .33750 .33372 .3300176............................................................ .38299 .37858 .37427 .37004 .36589 .36183 .35784 .35394 .35011 .3463677............................................................ .40028 .39585 .39151 .38725 .38307 .37898 .37496 .37103 .36716 .3633778............................................................ .41812 .41368 .40933 .40506 .40086 .39675 .39271 .38874 .38485 .3810379............................................................ .43641 .43198 .42762 .42334 .41914 .41502 .41096 .40698 .40308 .3992480............................................................ .45496 .45054 .44619 .44192 .43772 .43360 .42954 .42556 .42164 .4177981............................................................ .47360 .46920 .46487 .46061 .45643 .45231 .44827 .44429 .44038 .4365382............................................................ .49223 .48785 .48355 .47932 .47516 .47106 .46703 .46307 .45916 .4553283............................................................ .51081 .50648 .50221 .49802 .49388 .48982 .48581 .48187 .47799 .4741684............................................................ .52951 .52523 .52101 .51686 .51277 .50874 .50477 .50086 .49701 .4932185............................................................ .54847 .54425 .54009 .53600 .53196 .52798 .52406 .52019 .51638 .5126286............................................................ .56749 .56335 .55926 .55523 .55126 .54734 .54348 .53966 .53591 .5322087............................................................ .58627 .58221 .57820 .57425 .57035 .56650 .56270 .55895 .55526 .5516188............................................................ .60477 .60079 .59688 .59301 .58919 .58542 .58170 .57802 .57439 .5708189............................................................ .62297 .61909 .61527 .61149 .60776 .60408 .60044 .59685 .59330 .5897990............................................................ .64084 .63707 .63335 .62968 .62604 .62246 .61891 .61540 .61194 .6085191............................................................ .65803 .65437 .65076 .64719 .64366 .64017 .63672 .63330 .62993 .6265992............................................................ .67412 .67058 .66707 .66360 .66017 .65678 .65342 .65010 .64682 .6435793............................................................ .68911 .68567 .68227 .67890 .67557 .67227 .66901 .66578 .66258 .6594294............................................................ .70321 .69988 .69657 .69330 .69006 .68686 .68369 .68055 .67744 .6743795............................................................ .71674 .71351 .71031 .70713 .70399 .70088 .69781 .69476 .69174 .6887596............................................................ .72959 .72646 .72335 .72028 .71724 .71422 .71123 .70828 .70534 .7024497............................................................ .74156 .73853 .73552 .73254 .72959 .72666 .72376 .72089 .71804 .7152298............................................................ .75287 .74993 .74702 .74413 .74126 .73842 .73561 .73282 .73006 .7273299............................................................ .76401 .76117 .75834 .75555 .75277 .75002 .74730 .74459 .74191 .73926100........................................................... .77494 .77219 .76946 .76676 .76408 .76142 .75878 .75616 .75357 .75099101........................................................... .78580 .78315 .78052 .77791 .77532 .77275 .77021 .76768 .76517 .76268102........................................................... .79654 .79399 .79146 .78894 .78645 .78397 .78152 .77908 .77666 .77426103........................................................... .80724 .80479 .80236 .79994 .79755 .79517 .79280 .79046 .78813 .78582104........................................................... .81879 .81646 .81413 .81183 .80954 .80726 .80501 .80276 .80054 .79832105........................................................... .83005 .82782 .82560 .82340 .82121 .81904 .81688 .81474 .81260 .81049106........................................................... .84485 .84277 .84071 .83866 .83662 .83459 .83257 .83057 .82857 .82659107........................................................... .86311 .86124 .85937 .85751 .85566 .85382 .85199 .85017 .84835 .84655108........................................................... .89266 .89114 .88963 .88812 .88662 .88513 .88364 .88216 .88068 .87922109........................................................... .94563 .94484 .94405 .94326 .94248 .94170 .94092 .94014 .93937 .93860--------------------------------------------------------------------------------------------------------------------------------------------------------
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(f) Effective dates. This section applies after April 30, 1999.
[T.D. 7105, 36 FR 6480, Apr. 6, 1971; 36 FR 9512, May 26, 1971; 36 FR 12290, June 30, 1971, as amended by T.D. 7955, 49 FR 19976, May 11, 1984; T.D. 8540, 59 FR 30105, June 10, 1994; T.D. 8819, 64 FR 23190, Apr. 30, 1999; T.D. 8886, 65 FR 36910, June 12, 2000]
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