Title 26: Internal Revenue
PART 1—INCOME TAXES
pooled income fund actuarial tables applicable before may 1, 1999
§ 1.642(c)-6A Valuation of charitable remainder interests for which the valuation date is before May 1, 1999.
(a) Valuation of charitable remainder interests for which the valuation date is before January 1, 1952. There was no provision for the qualification of pooled income funds under section 642 until 1969. See §20.2031–7A(a) of this chapter (Estate Tax Regulations) for the determination of the present value of a charitable remainder interest created before January 1, 1952.
(b) Valuation of charitable remainder interests for which the valuation date is after December 31, 1951, and before January 1, 1971. No charitable deduction is allowable for a transfer to a pooled income fund for which the valuation date is after the effective dates of the Tax Reform Act of 1969 unless the pooled income fund meets the requirements of section 642(c)(5). See §20.2031–7A(b) of this chapter (Estate Tax Regulations) for the determination of the present value of a charitable remainder interest for which the valuation date is after December 31, 1951, and before January 1, 1971.
(c) Present value of remainder interest in the case of transfers to pooled income funds for which the valuation date is after December 31, 1970, and before December 1, 1983. For the determination of the present value of a remainder interest in property transferred to a pooled income fund for which the valuation date is after December 31, 1970, and before December 1, 1983, see §20.2031–7A(c) of this chapter (Estate Tax Regulations) and former §1.642(c)–6(e) (as contained in the 26 CFR part 1 edition revised as of April 1, 1994).
(d) Present value of remainder interest dependent on the termination of one life in the case of transfers to pooled income funds made after November 30, 1983, for which the valuation date is before May 1, 1989—(1) In general. For transfers to pooled income funds made after November 30, 1983, for which the valuation date is before May 1, 1989, the present value of the remainder interest at the time of the transfer of property to the fund is determined by computing the present value (at the time of the transfer) of the life income interest in the transferred property (as determined under paragraph (d)(2) of this section) and subtracting that value from the fair market value of the transferred property on the valuation date. The present value of a remainder interest that is dependent on the termination of the life of one individual is computed by use of Table G in paragraph (d)(4) of this section. For purposes of the computation under this section, the age of an individual is to be taken as the age of the individual at the individual's nearest birthday.
(2) Present value of life income interest. The present value of the life income interest in property transferred to a pooled income fund shall be computed on the basis of:
(i) Life contingencies determined from the values of lx that are set forth in Table LN of §20.2031–7A(d)(6) of this chapter (Estate Tax Regulations); 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 (d)(2), the yearly rate of return of a pooled income fund is determined as provided in §1.642(c)–6(c) unless the highest yearly rate of return is deemed to be 9 percent. For purposes of this paragraph (d)(2), 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 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. If a pooled income fund has been in existence less than 3 taxable years immediately preceding the taxable year in which the transfer of property to the fund is made, the highest yearly rate of return is deemed to be 9 percent.
(3) Computation of value of remainder interest. The factor which is used in determining the present value of the remainder interest is the factor under the appropriate yearly rate of return in column (2) of Table G opposite the number in column (1) which corresponds to the age of the individual upon whose life the value of the remainder interest is based. If the yearly rate of return is a percentage which is between yearly rates of return for which factors are provided in Table G, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying, by the factor determined under this paragraph (d)(3), the fair market value on the appropriate valuation date. If the yearly rate of return is below 2.2 percent or above 14 percent, see §1.642(c)–6(b). This paragraph (d)(3) may be illustrated by the following example:
Example. A, who will be 50 years old on April 15, 1985, transfers $100,000 to a pooled income fund on January 1, 1985, and retains a life income interest in such property. The highest yearly rate of return earned by the fund for its 3 preceding taxable years is 9.9 percent. In Table G the figure in column (2) opposite 50 years under 9.8 percent is .15653 and under 10 percent is .15257. The present value of the remainder interest is $15,455, computed as follows:
Factor at 9.8 percent for person aged 50...................... .15653Factor at 10 percent for person aged 50....................... .15257 ---------Difference.................................................... .00396Interpolation adjustment:
Factor at 9.8 percent for person aged 50..................... 0.15653Less: Interpolation adjustment................................... .00198 ---------- Interpolated factor........................................ .15455 ==========Present value of remainder interest ($100,000x.15455......... $15,455
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(4) Actuarial tables. The following tables shall be used in the application of the provisions of this section.
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Table GTable G_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown_Applicable for Transfers After November 30, 1983, and Before May 1, 1989---------------------------------------------------------------------------------------------------------------- (2) Yearly rate of return (1) Age ------------------------------------------------- 2.2% 2.4% 2.6% 2.8% 3.0%----------------------------------------------------------------------------------------------------------------0............................................................. .23930 .21334 .19077 .17113 .154011............................................................. .22891 .20224 .17903 .15880 .141142............................................................. .23297 .20610 .18265 .16218 .144293............................................................. .23744 .21035 .18669 .16600 .147874............................................................. .24212 .21485 .19098 .17006 .151715............................................................. .24701 .21955 .19547 .17434 .155776............................................................. .25207 .22442 .20015 .17880 .160017............................................................. .25726 .22944 .20497 .18342 .164418............................................................. .26259 .23461 .20995 .18820 .168989............................................................. .26809 .23995 .21511 .19315 .1737310............................................................ .27373 .24544 .22043 .19828 .1786511............................................................ .27953 .25110 .22592 .20358 .1837512............................................................ .28546 .25690 .23156 .20904 .1890213............................................................ .29149 .26280 .23731 .21462 .1944014............................................................ .29757 .26877 .24312 .22026 .1998615............................................................ .30368 .27476 .24896 .22593 .2053516............................................................ .30978 .28075 .25481 .23161 .2108517............................................................ .31589 .28676 .26068 .23732 .2163718............................................................ .32204 .29280 .26659 .24306 .2219319............................................................ .32825 .29892 .27257 .24889 .2275920............................................................ .33457 .30514 .27867 .25484 .2333621............................................................ .34099 .31148 .28489 .26092 .2392722............................................................ .34751 .31794 .29124 .26712 .2453223............................................................ .35416 .32452 .29773 .27348 .2515224............................................................ .36096 .33127 .30439 .28002 .2579125............................................................ .36793 .33821 .31124 .28676 .2645226............................................................ .37509 .34535 .31832 .29374 .2713627............................................................ .38244 .35269 .32560 .30093 .2784428............................................................ .38998 .36023 .33311 .30836 .2857729............................................................ .39767 .36795 .34080 .31599 .2933030............................................................ .40553 .37584 .34868 .32382 .3010431............................................................ .41352 .38388 .35672 .33182 .3089732............................................................ .42165 .39208 .36494 .34001 .3171033............................................................ .42993 .40044 .37333 .34839 .3254334............................................................ .43834 .40894 .38188 .35694 .3339535............................................................ .44689 .41760 .39060 .36567 .3426636............................................................ .45556 .42640 .39947 .37458 .3515637............................................................ .46435 .43534 .40850 .38365 .3606338............................................................ .47325 .44440 .41767 .39288 .3698739............................................................ .48226 .45358 .42696 .40225 .3792740............................................................ .49136 .46288 .43640 .41177 .3888441............................................................ .50056 .47228 .44596 .42143 .3985642............................................................ .50988 .48182 .45566 .43125 .4084643............................................................ .51927 .49145 .46547 .44120 .4185044............................................................ .52874 .50118 .47540 .45128 .4286945............................................................ .53828 .51099 .48543 .46146 .4389946............................................................ .54788 .52088 .49554 .47176 .4494347............................................................ .55754 .53083 .50574 .48216 .4599848............................................................ .56726 .54087 .51604 .49267 .4706549............................................................ .57703 .55097 .52642 .50327 .4814450............................................................ .58685 .56114 .53688 .51398 .4923451............................................................ .59670 .57136 .54740 .52476 .5033352............................................................ .60658 .58161 .55798 .53560 .5144153............................................................ .61647 .59189 .56859 .54651 .5255654............................................................ .62635 .60217 .57923 .55744 .5367555............................................................ .63622 .61246 .58987 .56840 .5479856............................................................ .64606 .62273 .60052 .57937 .5592357............................................................ .65589 .63299 .61117 .59037 .5705258............................................................ .66569 .64324 .62181 .60136 .5818359............................................................ .67546 .65347 .63246 .61237 .5931660............................................................ .68521 .66368 .64309 .62338 .6045061............................................................ .69492 .67388 .65372 .63440 .6158762............................................................ .70461 .68406 .66434 .64542 .6272663............................................................ .71425 .69420 .67494 .65643 .6386564............................................................ .72384 .70430 .68550 .66742 .6500265............................................................ .73336 .71434 .69602 .67837 .6613766............................................................ .74281 .72431 .70647 .68926 .6726767............................................................ .75216 .73419 .71684 .70009 .6839168............................................................ .76143 .74399 .72714 .71085 .6950969............................................................ .77060 .75370 .73735 .72153 .7062270............................................................ .77969 .76334 .74750 .73215 .7172871............................................................ .78870 .77290 .75758 .74272 .7283072............................................................ .79764 .78240 .76760 .75323 .7392873............................................................ .80646 .79178 .77751 .76364 .7501674............................................................ .81511 .80099 .78725 .77387 .7608675............................................................ .82353 .80995 .79674 .78386 .7713276............................................................ .83169 .81866 .80596 .79357 .7814977............................................................ .83960 .82710 .81491 .80301 .7913978............................................................ .84727 .83530 .82360 .81218 .8010179............................................................ .85473 .84328 .83207 .82112 .8104180............................................................ .86201 .85106 .84034 .82986 .8196081............................................................ .86905 .85861 .84837 .83835 .8285382............................................................ .87585 .86589 .85612 .84655 .8371783............................................................ .88239 .87291 .86360 .85447 .8455284............................................................ .88873 .87971 .87085 .86216 .8536285............................................................ .89487 .88630 .87789 .86963 .8615086............................................................ .90070 .89258 .88459 .87674 .8690187............................................................ .90609 .89838 .89079 .88332 .8759788............................................................ .91106 .90372 .89650 .88939 .8823989............................................................ .91570 .90872 .90184 .89507 .8883990............................................................ .92014 .91350 .90696 .90051 .8941691............................................................ .92435 .91804 .91182 .90569 .8996492............................................................ .92822 .92222 .91630 .91045 .9046993............................................................ .93170 .92597 .92032 .91474 .9092394............................................................ .93477 .92929 .92387 .91853 .9132595............................................................ .93743 .93216 .92695 .92181 .9167396............................................................ .93967 .93458 .92955 .92458 .9196697............................................................ .94167 .93674 .93186 .92704 .9222898............................................................ .94342 .93863 .93389 .92921 .9245799............................................................ 94508 94041 .93580 .93124 .92673100........................................................... .94672 .94218 .93770 .93326 .92887101........................................................... .94819 .94377 .93940 .93508 .93080102........................................................... .94979 .94550 .94125 .93704 .93288103........................................................... .95180 .94766 .94357 .93952 .93550104........................................................... .95377 .94979 .94585 .94194 .93806105........................................................... .95663 .95288 .94916 .94547 .94181106........................................................... .96101 .95762 .95425 .95091 .94760107........................................................... .96688 .96398 .96110 .95824 .95539108........................................................... .97569 .97354 .97141 .96928 .96717109........................................................... .98924 .98828 .98733 .98638 .98544----------------------------------------------------------------------------------------------------------------
Table GTable G_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown_Applicable for Transfers After November 30, 1983, and Before May 1, 1989---------------------------------------------------------------------------------------------------------------- (2) Yearly rate of return (1) Age ------------------------------------------------- 3.2% 3.4% 3.6% 3.8% 4.0%----------------------------------------------------------------------------------------------------------------0............................................................. .13908 .12603 .11461 .10461 .095831............................................................. .12570 .11220 .10036 .08998 .080862............................................................. .12862 .11489 .10284 .09225 .082933............................................................. .13198 .11802 .10576 .09496 .085444............................................................. .13559 .12141 .10893 .09793 .088215............................................................. .13943 .12503 .11234 .10112 .091216............................................................. .14345 .12884 .11593 .10451 .094397............................................................. .14763 .13280 .11968 .10805 .097738............................................................. .15198 .13694 .12360 .11176 .101259............................................................. .15652 .14126 .12771 .11567 .1049510............................................................ .16123 .14576 .13200 .11975 .1088311............................................................ .16613 .15045 .13648 .12402 .1129012............................................................ .17119 .15531 .14113 .12847 .1171513............................................................ .17638 .16029 .14591 .13304 .1215214............................................................ .18164 .16535 .15076 .13769 .1259715............................................................ .18693 .17044 .15565 .14238 .1304516............................................................ .19224 .17554 .16055 .14707 .1349417............................................................ .19756 .18066 .16547 .15178 .1394518............................................................ .20294 .18584 .17044 .15655 .1440119............................................................ .20840 .19110 .17550 .16140 .1486620............................................................ .21399 .19650 .18069 .16639 .1534421............................................................ .21972 .20203 .18602 .17152 .1583622............................................................ .22559 .20771 .19151 .17680 .1634423............................................................ .23162 .21356 .19716 .18225 .1686924............................................................ .23784 .21960 .20301 .18791 .1741425............................................................ .24429 .22588 .20910 .19380 .1798426............................................................ .25098 .23240 .21545 .19996 .1858127............................................................ .25792 .23918 .22206 .20639 .1920528............................................................ .26512 .24623 .22894 .21310 .1985829............................................................ .27253 .25350 .23605 .22004 .2053430............................................................ .28016 .26100 .24341 .22724 .2123631............................................................ .28799 .26871 .25097 .23464 .2196132............................................................ .29603 .27664 .25877 .24230 .2271033............................................................ .30428 .28478 .26679 .25018 .2348434............................................................ .31273 .29314 .27504 .25830 .2428035............................................................ .32139 .30172 .28351 .26665 .2510236............................................................ .33024 .31050 .29220 .27523 .2594837............................................................ .33929 .31949 .30111 .28404 .2681638............................................................ .34851 .32867 .31022 .29305 .2770739............................................................ .35791 .33804 .31953 .30228 .2862040............................................................ .36749 .34759 .32904 .31172 .2955541............................................................ .37724 .35733 .33874 .32137 .3051242............................................................ .38717 .36727 .34866 .33124 .3149343............................................................ .39727 .37739 .35877 .34132 .3249544............................................................ .40752 .38768 .36906 .35159 .3351845............................................................ .41791 .39811 .37952 .36204 .3456046............................................................ .42844 .40871 .39014 .37267 .3562147............................................................ .43910 .41944 .40092 .38347 .3670148............................................................ .44990 .43034 .41188 .39446 .3780149............................................................ .46083 .44137 .42299 .40562 .3891950............................................................ .47189 .45256 .43427 .41695 .4005651............................................................ .48306 .46386 .44567 .42844 .4120952............................................................ .49432 .47528 .45721 .44006 .4237853............................................................ .50567 .48679 .46886 .45182 .4356254............................................................ .51708 .49838 .48060 .46367 .4475655............................................................ .52854 .51004 .49242 .47563 .4596256............................................................ .54004 .52175 .50430 .48766 .4717757............................................................ .55159 .53352 .51626 .49978 .4840258............................................................ .56316 .54533 .52827 .51196 .4963659............................................................ .57478 .55719 .54036 .52424 .5087960............................................................ .58643 .56910 .55250 .53658 .5213161............................................................ .59811 .58107 .56471 .54901 .5339362............................................................ .60982 .59307 .57697 .56150 .5466263............................................................ .62155 .60510 .58928 .57405 .5594064............................................................ .63327 .61714 .60161 .58664 .5722265............................................................ .64498 .62918 .61395 .59926 .5850866............................................................ .65666 .64120 .62628 .61188 .5979667............................................................ .66829 .65319 .63859 .62448 .6108368............................................................ .67986 .66512 .65086 .63706 .6237069............................................................ .69139 .67702 .66311 .64963 .6365670............................................................ .70286 .68888 .67533 .66218 .6494271............................................................ .71431 .70073 .68754 .67474 .6623172............................................................ .72572 .71255 .69974 .68730 .6752073............................................................ .73704 .72429 .71188 .69980 .6880574............................................................ .74819 .73586 .72384 .71214 .7007575............................................................ .75909 .74718 .73557 .72424 .7132076............................................................ .76971 .75822 .74700 .73606 .7253877............................................................ .78004 .76897 .75815 .74758 .7372678............................................................ .79010 .77944 .76902 .75883 .7488679............................................................ .79993 .78968 .77965 .76984 .7602380............................................................ .80955 .79971 .79008 .78064 .7714081............................................................ .81891 .80948 .80024 .79118 .7823082............................................................ .82796 .81894 .81009 .80140 .7928883............................................................ .83672 .82810 .81962 .81131 .8031484............................................................ .84525 .83700 82891 .82096 .8131485............................................................ .85352 .84567 .83795 .83037 .8229186............................................................ .86141 .85394 .84659 .83936 .8322487............................................................ .86874 .86162 .85461 .84771 .8409288............................................................ .87549 .86870 .86201 .85542 .8489389............................................................ .88182 .87534 .86895 .86266 .8564590............................................................ .88789 .88171 .87562 86961 .8636991............................................................ .89367 .88779 .88198 .87625 .8705992............................................................ .89900 .89338 .88784 .88237 .8769793............................................................ .90379 .89842 .89312 .88788 .8827194............................................................ .90803 .90288 .89780 .89277 .8878195............................................................ .91171 .90675 .90185 .89701 .8922396............................................................ .91481 .91001 .90527 .90058 .8959497............................................................ .91757 .91291 .90831 .90376 .8992698............................................................ .91999 .91546 .91098 .90655 .9021799............................................................ .92227 .91786 .91349 .90917 .90490100........................................................... .92453 .92023 .91598 .91177 .90761101........................................................... .92656 .92236 .91821 .91410 .91003102........................................................... .92875 .92467 .92063 .91662 .91266103........................................................... .93152 .92758 .92367 .91980 91597104........................................................... .93423 .93042 .92665 .92291 .91920105........................................................... .93818 .93458 .93101 .92747 .92395106........................................................... .94430 .94104 .93779 .93457 .93127107........................................................... 95256 .94975 .94696 .94418 .94143108........................................................... .96507 96298 .96090 .95883 .95676109........................................................... .98450 .98356 .98263 .98170 .98077----------------------------------------------------------------------------------------------------------------
Table GTable G_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown_Applicable for Transfers After November 30, 1983, and Before May 1, 1989---------------------------------------------------------------------------------------------------------------- (2) Yearly rate of return (1) Age ------------------------------------------------- 4.2% 4.4% 4.6% 4.8% 5.0%----------------------------------------------------------------------------------------------------------------0............................................................. .08811 .08132 .07534 .07006 .065391............................................................. .07283 .06576 .05952 .05400 .049122............................................................. .07471 .06746 .06106 .05539 .050373............................................................. .07704 .06962 .06304 .05722 .052054............................................................. .07962 .07202 .06528 .05930 .053985............................................................. .08243 .07464 .06773 .06159 .056126............................................................. .08542 .07745 .07037 .06406 .058447............................................................. .08857 .08042 .07316 .06669 .060918............................................................. .09189 .08355 .07612 .06948 .063549............................................................. .09540 .08687 .07926 .07245 .0663510............................................................ .09908 .09037 .08258 .07560 .0693411............................................................ .10296 .09406 .08609 .07894 .0725112............................................................ .10701 .09793 .08977 .08245 .0758613............................................................ .11119 .10191 .09358 .08608 .0793214............................................................ .11544 .10597 .09745 .08978 .0828515............................................................ .11972 .11007 .10136 .09350 .0864016............................................................ .12402 .11416 .10527 .09723 .0899517............................................................ .12832 .11827 .10919 .10096 .0935118............................................................ .13268 .12243 .11315 .10474 .0971119............................................................ .13712 .12667 .11720 .10860 .1007820............................................................ .14170 .13105 .12138 .11259 .1045921............................................................ .14642 .13557 .12570 .11671 .1085322............................................................ .15129 .14024 .13017 .12099 .1126123............................................................ .15634 .14508 .13481 .12544 .1168724............................................................ .16159 .15013 .13967 .13009 .1213325............................................................ .16709 .15543 .14477 .13500 .1260426............................................................ .17286 .16101 .15014 .14018 .1310327............................................................ .17891 .16686 .15580 .14564 .1363028............................................................ .18525 .17301 .16175 .15140 .1418729............................................................ .19183 .17940 .16796 .15742 .1477030............................................................ .19867 .18606 .17443 .16370 .1538031............................................................ .20574 .19295 .18114 .17023 .1601332............................................................ .21307 .20010 .18811 .17702 .1667433............................................................ .22064 .20751 .19535 .18407 .1736234............................................................ .22846 .21516 .20283 .19138 .1807535............................................................ .23653 .22307 .21058 .19896 .1881636............................................................ .24484 .23124 .21859 .20681 .1958437............................................................ .25340 .23966 .22685 .21492 .2037938............................................................ .26219 .24831 .23536 .22328 .2119939............................................................ .27120 .25720 .24411 .23188 .2204440............................................................ .28045 .26633 .25311 .24075 .2291641............................................................ .28992 .27569 .26236 .24986 .2381442............................................................ .29965 .28532 .27188 .25926 .2474143............................................................ .30960 .29518 .28163 .26890 .2569344............................................................ .31977 .30527 .29164 .27880 .2667145............................................................ .33013 .31557 .30185 .28892 .2767346............................................................ .34071 .32609 .31230 .29929 .2870047............................................................ .35148 .33681 .32296 .30988 .2975048............................................................ .36246 .34777 .33387 .32072 .3082649............................................................ .37364 .35893 .34499 .33179 .3192750............................................................ .38503 .37030 .35634 .34310 .3305351............................................................ .39659 .38187 .36790 .35462 .3420152............................................................ .40832 .39362 .37965 .36636 .3537153............................................................ .42021 .40554 .39158 .37829 .3656254............................................................ .43222 .41760 .40367 .39039 .3777155............................................................ .44436 .42980 .41591 .40264 .3899756............................................................ .45660 .44212 .42828 .41504 .4023957............................................................ .46897 .45456 .44079 .42760 .4149858............................................................ .48142 .46712 .45342 .44030 .4277159............................................................ .49399 .47980 .46620 .45314 .4406260............................................................ .50666 .49260 .47910 .46613 .4536761............................................................ .51944 .50552 .49214 .47927 .4669062............................................................ .53232 .51856 .50531 .49256 .4802863............................................................ .54529 .53169 .51860 .50598 .4938164............................................................ .55832 .54491 .53198 .51950 .5074665............................................................ .57140 .55819 .54544 .53312 .5212166............................................................ .58451 .57152 .55895 .54681 .5350667............................................................ .59763 .58486 .57251 .56054 .5489668............................................................ .61076 .59823 .58609 .57432 .5629269............................................................ .62390 .61162 .59971 .58816 .5769570............................................................ .63705 .62503 .61337 .60204 .5910471............................................................ .65023 .63849 .62709 .61600 .6052272............................................................ .66344 .65199 .64086 .63003 .6194973............................................................ .67661 .66547 .65463 .64407 .6337874............................................................ .68964 .67882 .66827 .65798 .6479675............................................................ .70243 .69193 .68168 .67168 .6619276............................................................ .71495 .70477 .69482 .68511 .6756377............................................................ .72717 .71731 .70768 .69826 .6890578............................................................ .73912 .72959 .72026 .71114 .7022179............................................................ .75083 .74163 .73262 .72379 .7151580............................................................ .76235 .75348 .74479 .73627 .7279281............................................................ .77360 .76506 .75669 .74848 .7404382............................................................ .78452 .77632 .76827 .76036 .7526083............................................................ .79513 .78725 .77952 .77192 .7644684............................................................ .80547 .79792 .79051 .78322 .7760685............................................................ .81557 .80836 .80126 .79429 .7874286............................................................ .82524 .81835 .81157 .80489 .7983287............................................................ .83423 .82764 .82115 .81477 .8084788............................................................ .84253 .83623 .83002 .82390 .8178789............................................................ .85033 .84430 .83836 .83250 .8267290............................................................ .85784 .85208 .84639 .84079 .8352591............................................................ .86502 .85951 .85408 .84871 .8434292............................................................ .87164 .86638 .86118 .85605 .8509893............................................................ .87761 .87257 .86759 .86267 .8578194............................................................ .88290 .87806 .87327 .86854 .8638695............................................................ .88750 .88282 .87820 .87364 .8691396............................................................ .89136 .88683 .88236 .87793 .8735597............................................................ .89481 .89041 .88606 .88176 .8775098............................................................ .89783 .89354 .88930 .88511 .8809699............................................................ .90067 .89649 .89235 .88826 .88420100........................................................... .90349 .89941 .89538 .89138 .88743101........................................................... .90600 .90202 .89807 .89416 .89029102........................................................... .90873 .90484 .90099 .89717 .89339103........................................................... .91217 .90841 .90468 .90099 .99733104........................................................... .91553 .91188 .90827 .90469 .90114105........................................................... .92047 .91701 .91358 .91018 .90680106........................................................... .92819 .92504 .92191 .91880 .91571107........................................................... .93868 .93596 .93325 .93056 .92788108........................................................... .95471 .95267 .95064 .94862 .94661109........................................................... .97985 .97893 .97801 .97710 .97619----------------------------------------------------------------------------------------------------------------
Table GTable G_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown_Applicable for Transfers After November 30, 1983, and Before May 1, 1989---------------------------------------------------------------------------------------------------------------- (2) Yearly rate of return (1) Age ------------------------------------------------- 5.2% 5.4% 5.6% 5.8% 6.0%----------------------------------------------------------------------------------------------------------------0............................................................. .06126 .05759 .05433 .05143 .048841............................................................. .04480 .04096 .03754 .03450 .031792............................................................. .04591 .04194 .03841 .03527 .032463............................................................. .04745 .04336 .03972 .03646 .033554............................................................. .04924 .04502 .04125 .03789 .034875............................................................. .05124 .04689 .04300 .03952 .036396............................................................. .05342 .04893 .04492 .04131 .038087............................................................. .05574 .05112 .04697 .04324 .039908............................................................. .05822 .05346 .04918 .04533 .041869............................................................. .06089 .05598 .05156 .04759 .0440010............................................................ .06372 .05866 .05411 .05000 .0463011............................................................ .06673 .06153 .05684 .05260 .0487712............................................................ .06992 .06457 .05973 .05536 .0514113............................................................ .07322 .06772 .06274 .05824 .0541514............................................................ .07659 .07093 .06581 .06117 .0569515............................................................ .07998 .07417 .06890 .06411 .0597616............................................................ .08337 .07739 .07197 .06704 .0625517............................................................ .08675 .08062 .07504 .06996 .0653318............................................................ .09018 .08387 .07813 .07290 .0681319............................................................ .09367 .08720 .08130 .07591 .0709920............................................................ .09730 .09065 .08458 .07904 .0739721............................................................ .10106 .09423 .08800 .08229 .0770722............................................................ .10496 .09796 .09155 .08568 .0803023............................................................ .10903 .10185 .09526 .08923 .0836824............................................................ .11330 .10594 .09918 .09297 .0872625............................................................ .11782 .11028 .10334 .09696 .0910826............................................................ .12262 .11489 .10778 .10122 .0951827............................................................ .12771 .11979 .11249 .10576 .0995528............................................................ .13309 .12499 .11751 .11060 .1042129............................................................ .13873 .13044 .12278 .11570 .1091430............................................................ .14464 .13617 .12833 .12107 .1143331............................................................ .15079 .14214 .13412 .12668 .1197732............................................................ .15722 .14838 .14018 .13256 .1254833............................................................ .16391 .15490 .14652 .13873 .1314734............................................................ .17087 .16168 .15312 .14515 .1377235............................................................ .17811 .16874 .16001 .15186 .1442636............................................................ .18562 .17608 .16717 .15886 .1510837............................................................ .19340 .18369 .17462 .16613 .1581938............................................................ .20144 .19157 .18233 .17368 .1655739............................................................ .20974 .19971 .19031 .18149 .1732240............................................................ .21830 .20812 .19856 .18959 .1811541............................................................ .22714 .21681 .20710 .19797 .1893842............................................................ .23627 .22579 .21594 .20665 .1979143............................................................ .24566 .23505 .22505 .21562 .2067344............................................................ .25532 .24458 .23445 .22488 .2158545............................................................ .26522 .25436 .24410 .23440 .2252346............................................................ .27538 .26441 .25402 .24420 .2349047............................................................ .28579 .27471 .26421 .25427 .2448448............................................................ .29647 .28529 .27469 .26463 .2550849............................................................ .30739 .29613 .28543 .27527 .2656250............................................................ .31859 .30724 .29646 .28620 .2764551............................................................ .33001 .31860 .30774 .29740 .2875552............................................................ .34167 .33020 .31928 .30886 .2989353............................................................ .35355 .34204 .33105 .32057 .3105654............................................................ .36562 .35407 .34304 .33250 .3224355............................................................ .37787 .36630 .35523 .34465 .3345256............................................................ .39029 .37870 .36761 .35699 .3468257............................................................ .40289 .39130 .38020 .36956 .3593558............................................................ .41565 .40408 .39297 .38231 .3720859............................................................ .42859 .41704 .40595 .39529 .3850460............................................................ .44170 .43019 .41912 .40847 .3982261............................................................ .45499 .44353 .43250 .42187 .4116462............................................................ .46845 .45706 .44607 .43548 .4252763............................................................ .48208 .47076 .45984 .44930 .4391364............................................................ .49583 .48461 .47377 .46329 .4531765............................................................ .50971 .49859 .48784 .47744 .4673866............................................................ .52369 .51269 .50204 .49173 .4817567............................................................ .53774 .52688 .51635 .50614 .4962568............................................................ .55187 .54115 .53075 .52066 .5108869............................................................ .56607 .55551 .54526 .53530 .5256370............................................................ .58035 .56997 .55987 .55006 .5405371............................................................ .59474 .58455 .57463 .56498 .5555972............................................................ .60923 .59924 .58952 .58004 .5708273............................................................ .62375 .61398 .60446 .59518 .5861374............................................................ .63818 .62864 .61933 .61026 .6014075............................................................ .65240 .64310 .63402 .62515 .6164976............................................................ .66636 .65731 .64846 .63981 .6313577............................................................ .68005 .67124 .66263 .65420 .6459678............................................................ .69347 .68492 .67655 .66836 .6603379............................................................ .70669 .69840 .69028 .68232 .6745280............................................................ .71973 .71171 .70384 .69613 .6885681............................................................ .73252 .72477 .71717 .70970 .7023782............................................................ .74499 .73751 .73016 .72295 .7158783............................................................ .75713 .74992 .74284 .73589 .7290584............................................................ .76901 .76208 .75527 .74857 .7419885............................................................ .78067 .77402 .76748 .76104 .7547186............................................................ .79185 .78548 .77921 .77304 .7669587............................................................ .80228 .79617 .79015 .78423 .7783888............................................................ .81193 .80607 .80029 .79460 .7889989............................................................ .82102 .81540 .80985 .80438 .7989990............................................................ .82979 .82441 .81909 .81384 .8086791............................................................ .83820 .83304 .82795 .82292 .8179692............................................................ .84598 .84104 .83616 .83134 .8265793............................................................ .85300 .84826 .84357 .83894 .8343794............................................................ .85924 .85468 .85017 .84570 .8413095............................................................ .86466 .86025 .85589 .85158 .8473296............................................................ .86922 .86494 .86071 .85652 .8523897............................................................ .87329 .86913 .86501 .86093 .8569098............................................................ .87685 .87279 .86877 .86479 .8608599............................................................ .88019 .87622 .87230 .86841 .86456100........................................................... .88351 .87964 .87580 .87200 .86824101........................................................... .88646 .88267 .87891 .87519 .87150102........................................................... .88965 .88594 .88227 .87863 .87503103........................................................... .89370 .89011 .88654 .88301 .87952104........................................................... .89763 .89414 .89068 .88725 .88385105........................................................... .90345 .90013 .89683 .89356 .89032106........................................................... .91265 .90961 .90658 .90358 .90060107........................................................... .92522 .92258 .91995 .91734 .91474108........................................................... .94461 .94262 .94063 .93866 .93670109........................................................... .97529 .97438 .97348 .97259 .97170----------------------------------------------------------------------------------------------------------------
Table GTable G_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown_Applicable for Transfers After November 30, 1983, and Before May 1, 1989---------------------------------------------------------------------------------------------------------------- (2) Yearly rate of return (1) Age ------------------------------------------------- 6.2% 6.4% 6.6% 6.8% 7.0%----------------------------------------------------------------------------------------------------------------0............................................................. .04653 .04447 .04262 .04095 .039461............................................................. .02937 .02720 .02525 .02351 .021942............................................................. .02994 .02769 .02567 .02385 .022213............................................................. .03094 .02860 .02650 .02460 .022904............................................................. .03216 .02973 .02755 .02558 .923805............................................................. .03359 .03106 .02879 .02674 .024886............................................................. .03517 .03255 .03019 .02805 .026127............................................................. .03688 .03416 .03171 .02949 .027478............................................................. .03874 .03592 .03337 .03106 .028969............................................................. .04077 .03784 .03519 .03279 .0306110............................................................ .04295 .03992 .03717 .03467 .0324011............................................................ .04531 .04217 .03931 .03672 .0343612............................................................ .04782 .04457 .04161 .03892 .0264713............................................................ .05045 .04708 .04402 .04122 .0386814............................................................ .05312 .04964 .04646 .04357 .0409315............................................................ .05581 .05220 .04891 .04591 .0431716............................................................ .05847 .05474 .05134 .04822 .0453817............................................................ .06111 .05726 .05374 .05051 .0475618............................................................ .06378 .05979 .05615 .05280 .0497419............................................................ .06650 .06238 .05861 .05514 .0519620............................................................ .06933 .06507 .06117 .05758 .0542921............................................................ .07228 .06788 .06384 .06013 .0567122............................................................ .07535 .07081 .06664 .06279 .0592523............................................................ .07858 .07389 .06958 .06559 .0619224............................................................ .08201 .07717 .07270 .06858 .0647725............................................................ .08567 .08067 .07606 .07179 .0678526............................................................ .08960 .08444 .07968 .07527 .0711827............................................................ .09380 .08849 .08357 .07901 .0747828............................................................ .09830 .09283 .08775 .08304 .0786729............................................................ .10306 .09742 .09218 .08732 .0828030............................................................ .10808 .10228 .09688 .09187 .0872031............................................................ .11335 .10738 .10182 .09665 .0918232............................................................ .11889 .11275 .10704 .10170 .0967233............................................................ .12471 .11840 .11252 .10703 .1018934............................................................ .13079 .12432 .11827 .11261 .1073235............................................................ .13716 .13052 .12431 .11849 .1130536............................................................ .14381 .13701 .13063 .12465 .1190537............................................................ .15075 .14378 .13724 .13110 .1253438............................................................ .15796 .15083 .14412 .13782 .1319039............................................................ .16545 .15815 .15129 .14483 .1387540............................................................ .17322 .16576 .15874 .15212 .1458941............................................................ .18129 .17367 .16649 .15971 .1533242............................................................ .18967 .18190 .17456 .16763 .1610843............................................................ .19834 .19041 .18293 .17585 .1691544............................................................ .20731 .19924 .19160 .18437 .1775345............................................................ .21655 .20834 .20055 .19318 .1861946............................................................ .22608 .21773 .20981 .20229 .1951647............................................................ .23590 .22741 .21935 .21170 .2044348............................................................ .24602 .23741 .22922 .22144 .2140349............................................................ .25644 .24770 .23939 .23148 .2239450............................................................ .26716 .25831 .24989 .24185 .2341951............................................................ .27816 .26921 .26068 .25253 .2447552............................................................ .28945 .28040 .27176 .26351 .2556253............................................................ .30100 .29187 .28313 .27478 .2667954............................................................ .31279 .30357 .29475 .28631 .2782255............................................................ .32482 .31553 .30663 .29810 .2899256............................................................ .33707 .32771 .31875 .31014 .3018857............................................................ .34955 .34015 .33112 .32244 .3141158............................................................ .36225 .35280 .34372 .33499 .3265959............................................................ .37519 .36571 .35659 .34781 .3393660............................................................ .38836 .37886 .36971 .36089 .3523961............................................................ .40177 .39226 .38309 .37425 .3657262............................................................ .41542 .40591 .39674 .38788 .3793263............................................................ .42930 .41981 .41064 .40178 .3932164............................................................ .44338 .43392 .42477 .41591 .4073465............................................................ .45765 .44823 .43910 .43027 .4217166............................................................ .47208 .46271 .45364 .44483 .4363067............................................................ .48666 .47736 .46834 .45958 .4510868............................................................ .50138 .49215 .48320 .47450 .4660569............................................................ .51624 .50711 .49824 .48961 .4812270............................................................ .53125 .52223 .51345 .50491 .4966071............................................................ .54645 .53755 .52889 .52045 .5122372............................................................ .56183 .55307 .54453 .53621 .5280973............................................................ .57731 .56870 .56030 .55211 .5441274............................................................ .59275 .58431 .57606 .56801 .5601575............................................................ .60803 .59976 .59168 .58379 .5760776............................................................ .62308 .61500 .60709 .59936 .5917977............................................................ .63789 .63000 .62227 .61470 .6073078............................................................ .65247 .64477 .63723 .62984 .6226179............................................................ .66687 .65938 .65203 .64483 .6377780............................................................ .68114 .67386 .66672 .65971 .6528481............................................................ .69518 .68812 .68119 .67438 .6677082............................................................ .70891 .70207 .69535 .68875 .6822783............................................................ .72232 .71572 .70922 .70283 .6965584............................................................ .73550 .72913 .72285 .71668 .7106185............................................................ .74847 .74234 .73630 .73035 .7244986............................................................ .76096 .75506 .74925 .74353 .7378987............................................................ .77263 .76696 .76137 .75585 .7504288............................................................ .78345 .77799 .77261 .76730 .7620789............................................................ .79367 .78842 .78323 .77812 .7730890............................................................ .80356 .79851 .79353 .78862 .7837691............................................................ .81306 .80821 .80344 .79871 .7940592............................................................ .82187 .81722 .81263 .80810 .8036193............................................................ .82984 .82538 .82096 .81659 .8122894............................................................ .83694 .83263 .82837 .82416 .8199995............................................................ .84310 .83893 .83481 .83073 .8267096............................................................ .84829 .84424 .84023 .83626 .8323497............................................................ .85291 .84897 .84506 .84120 .8373898............................................................ .85696 .85310 .84929 .84551 .8417799............................................................ .86075 .85698 .85325 .84956 .84590100........................................................... .86452 .86084 .85719 .85357 .85000101........................................................... .86785 .86424 .86066 .85711 .85360102........................................................... .87146 .86792 .86442 .86094 .85750103........................................................... .87605 .87261 .86921 .86583 .86248104........................................................... .88047 .87713 .87382 .87053 .86727105........................................................... .88710 .88390 .88073 .87758 .87446106........................................................... .89764 .89471 .89179 .88889 .88601107........................................................... .91216 .90960 .90705 .90451 .90199108........................................................... .93474 .93280 .93086 .92894 .92702109........................................................... .97081 .96992 .96904 .96816 .96729----------------------------------------------------------------------------------------------------------------
Table GTable G_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown_Applicable for Transfers After November 30, 1983, and Before May 1, 1989---------------------------------------------------------------------------------------------------------------- (2) Yearly rate of return (1) Age ------------------------------------------------- 7.2% 7.4% 7.6% 7.8% 8.0%----------------------------------------------------------------------------------------------------------------0............................................................. .03811 .03689 .03579 .03479 .033881............................................................. .02052 .01924 .01809 .01704 .016092............................................................. .02074 .01940 .01819 .01710 .016113............................................................. .02136 .01996 .01870 .01756 .016524............................................................. .02219 .02074 .01942 .01822 .017135............................................................. .02321 .02169 .02031 .01905 .017916............................................................. .02437 .02278 .02134 .02003 .018837............................................................. .02565 .02399 .02248 .02111 .019868............................................................. .02706 .02533 .02376 .02232 .021019............................................................. .02863 .02682 .02518 .02367 .0223010............................................................ .03034 .02846 .02674 .02517 .0237311............................................................ .03221 .03025 .02846 .02682 .0253212............................................................ .03424 .03219 .03032 .02861 .0270413............................................................ .03635 .03422 .03228 .03049 .0288514............................................................ .03851 .03630 .03427 .03240 .0306915............................................................ .04066 .03836 .03624 .03430 .0325216............................................................ .04277 .04037 .03817 .03615 .0342917............................................................ .04485 .04236 .04007 .03796 .0360218............................................................ .04693 .04434 .04196 .03976 .0377319............................................................ .04904 .04635 .04387 .04159 .0394720............................................................ .05125 .04845 .04588 .04349 .0412921............................................................ .05356 .05065 .04797 .04549 .0431922............................................................ .05597 .05295 .05016 .04758 .0451923............................................................ .05853 .05539 .05248 .04979 .0473024............................................................ .06124 .05799 .05497 .05217 .0495725............................................................ .06420 .06081 .05767 .05475 .0520526............................................................ .06739 .06388 .06062 .05758 .0547627............................................................ .07086 .06721 .06382 .06067 .0577328............................................................ .07460 .07082 .06730 .06402 .0609729............................................................ .07859 .07467 .07102 .06762 .0644430............................................................ .08284 .07879 .07500 .07146 .0681531............................................................ .08733 .08312 .07920 .07553 .0720932............................................................ .09207 .08773 .08366 .07986 .0762933............................................................ .09709 .09260 .08839 .08445 .0807534............................................................ .10237 .09773 .09338 .08929 .0854635............................................................ .10794 .10315 .09865 .09442 .0904536............................................................ .11379 .10884 .10420 .09983 .0957237............................................................ .11992 .11483 .11003 .10552 .1012638............................................................ .12633 .12108 .11614 .11148 .1070839............................................................ .13302 .12762 .12253 .11772 .1131840............................................................ .14000 .13445 .12921 .12425 .1195741............................................................ .14728 .14158 .13619 .13109 .1262642............................................................ .15490 .14904 .14350 .13825 .1332843............................................................ .16260 .15680 .15111 .145072 .1406044............................................................ 17104 .16488 .15905 .15351 .1482545............................................................ .17955 .17326 .16727 .16159 .1561946............................................................ .18838 .18194 .17582 .16999 .1644547............................................................ .19751 .19093 .18467 .17870 .1730248............................................................ .20698 .20026 .19386 .18776 .1819449............................................................ .21676 .20991 .20338 .19715 .1911950............................................................ .22689 .21991 .21325 .20689 .2008051............................................................ .23732 .23023 .22344 .21695 .2107452............................................................ .24808 .24086 .23396 .22735 .2210253............................................................ .25914 .25181 .24479 .23807 .2425254............................................................ .27047 .26304 .25591 .24908 .2537255............................................................ .28208 .27455 .26733 .26039 .2537256............................................................ .29395 .28633 .37901 .27197 .2652157............................................................ .30610 .29840 .29099 .28386 .2770058............................................................ .31851 .31074 .30325 .29604 .2890959............................................................ .33122 .32337 .31581 .30853 .3015060............................................................ .34420 .33630 .32867 .32132 .3142261............................................................ .35748 .34953 .34185 .33444 .3272762............................................................ .37106 .36307 .35535 .34788 .3406663............................................................ .38492 .37691 .36915 .36165 .3543864............................................................ .39905 .39102 .38324 .37571 .3684165............................................................ .41342 .40539 .39760 .39005 .3827266............................................................ .42803 .42000 .41221 .40465 .3973167............................................................ .44283 .43483 .42705 .41949 .4121568............................................................ .45784 .44987 .44211 .43457 .4272469............................................................ .47307 .46513 .45741 .44990 .4425470............................................................ .48851 .48063 .47296 .46549 .4582171............................................................ .50422 .49641 .48880 .48139 .4741672............................................................ .52018 .51246 .50493 .49758 .4904273............................................................ .53631 .52870 .52126 .51400 .5069174............................................................ .55247 .54497 .53764 .53048 .5234775............................................................ .56852 .56115 .55393 .54687 .5399776............................................................ .58439 .57714 .57005 .56311 .5563277............................................................ .60005 .59294 .58599 .57917 .5724978............................................................ .61551 .60856 .60174 .59506 .5885179............................................................ .63084 .62405 .61739 .61085 .6044380............................................................ .64609 .63946 .63296 .62657 .6203081............................................................ .66114 .65469 .64835 .64213 .6360282............................................................ .67589 .66963 .66347 .65742 .6514683............................................................ .60937 .68429 .67831 .67243 .6666484............................................................ .70463 .69875 .69296 .68726 .6816585............................................................ .71872 .71304 .70745 .70194 .6965186............................................................ .73233 .72685 .72146 .71614 .7108987............................................................ .74507 .73978 .73458 .72944 .7243888............................................................ .75691 .75181 .74679 .74183 .7369489............................................................ .76810 .76319 .75834 .75355 .7488390............................................................ .77897 .77424 .76957 .76496 .7604091............................................................ .78945 .78490 .78040 .77596 .7715892............................................................ .79919 .79481 .79048 .78621 .7819893............................................................ .80801 .80380 .79963 .79550 .7914394............................................................ .81587 .81180 .80777 .80379 .7998595............................................................ .82271 .81877 .81487 .81100 .8071996............................................................ .82846 .82462 .82083 .81707 .8133597............................................................ .83360 .82985 .82615 .82248 .8188598............................................................ .33808 .83441 .83079 .82720 .8236599............................................................ .84228 .83869 .83514 .83163 .82815100........................................................... .84645 .84294 .83947 .83603 .83262101........................................................... .85012 .84668 .84327 .83988 .83653102........................................................... .85409 .85072 .84737 .84405 .84077103........................................................... .85917 .85588 .85262 .84939 .84619104........................................................... .86403 .86083 .85765 .85449 .85136105........................................................... .87136 .86829 .86524 .86221 .85921106........................................................... .88315 .88032 .87750 .87470 .87192107........................................................... .89949 .89700 .89452 .89206 .88961108........................................................... .92511 .92321 .92132 .91944 .91757109........................................................... .96642 .96555 .96468 .96382 .96296----------------------------------------------------------------------------------------------------------------
Table GTable G_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown_Applicable for Transfers After November 30, 1983, and Before May 1, 1989---------------------------------------------------------------------------------------------------------------- (2) Yearly rate of return (1) Age ------------------------------------------------- 8.2% 8.4% 8.6% 8.8% 9.0%----------------------------------------------------------------------------------------------------------------0............................................................. .03305 .03230 .03161 .03098 .030401............................................................. .01523 .01444 .01372 .01307 .012472............................................................. .01520 .01438 .01362 .01294 .012303............................................................. .01557 .01470 .01391 .01319 .012534............................................................. .01613 .01522 .01439 .01363 .012945............................................................. .01687 .01591 .01504 .01424 .013516............................................................. .01774 .01674 .01582 .01498 .014217............................................................. .01871 .01766 .01670 .01581 .015008............................................................. .01980 .01870 .01769 .01676 .015919............................................................. .02104 .01989 .01883 .01785 .0169510............................................................ .02241 .02120 .02009 .01906 .0181211............................................................ .02394 .02267 .02150 .02042 .0194312............................................................ .02560 .02427 .02305 .02192 .0208813............................................................ .02734 .02595 .02467 .02349 .0224014............................................................ .02912 .02766 .02632 .02509 .0239415............................................................ .03087 .02935 .02795 .02666 .0254616............................................................ .03257 .03099 .02952 .02817 .0269117............................................................ .03423 .03257 .03104 .02962 .0283118............................................................ .03586 .03414 .03253 .03105 .0296719............................................................ .03752 .03572 .03404 .03249 .0310520............................................................ .03925 .03737 .03562 .03399 .0324821............................................................ .04107 .03910 .03727 .03557 .0339822............................................................ .04297 .04091 .03899 .03722 .0355623............................................................ .04498 .04283 .04083 .03897 .0372324............................................................ .04715 .04491 .04282 .04087 .0390525............................................................ .04953 .04718 .04499 .04295 .0410526............................................................ .05213 .04968 .04740 .04527 .0432727............................................................ .05499 .05243 .05005 .04782 .0457328............................................................ .05811 .05545 .05295 .05062 .0484429............................................................ .06146 .05868 .05608 .05365 .0513630............................................................ .06506 .06217 .05945 .05691 .0545231............................................................ .06888 .06586 .06303 .06038 .0578932............................................................ .07295 .06981 .06687 .06410 .0614933............................................................ .07728 .07401 .07095 .06806 .0653534............................................................ .08185 .07846 .07527 .07227 .0694435............................................................ .08671 .08319 .07988 .07675 .0738036............................................................ .09184 .08819 .08475 .08150 .0784337............................................................ .09725 .09347 .08989 .08652 .0833238............................................................ .10293 .09901 .09531 .09180 .0884839............................................................ .10889 .10483 .10099 .09736 .0939140............................................................ .11514 .11094 .10697 .10320 .0996341............................................................ .12168 .11735 .11324 .10934 .1056442............................................................ .12856 .12409 .11984 .11581 .1119743............................................................ .13574 .13113 .12675 .12258 .1186244............................................................ .14325 .13850 .13398 .12967 .1255845............................................................ .15105 .14616 .14150 .13706 .1328346............................................................ .15917 .15414 .14935 .14478 .1404147............................................................ .16760 .16244 .15751 .15280 .1483148............................................................ .17639 .17109 .16602 .16119 .1565649............................................................ .18551 .18007 .17488 .16991 .1651650............................................................ .19499 .18942 .18410 .17900 .1741251............................................................ .20480 .19911 .19366 .18844 .1834352............................................................ .21495 .20914 .20357 .19822 .1930953............................................................ .22544 .21951 .21381 .20835 .2030954............................................................ .23622 .23018 .22437 .21878 .2134155............................................................ .24732 .24116 .23524 .22954 .2240656............................................................ .25870 .25244 .24641 .24060 .2350157............................................................ .27040 .26404 .25791 .25200 .2463058............................................................ .28239 .27594 .26971 .26370 .2579159............................................................ .29472 .28817 .28186 .27576 .2698760............................................................ .30736 .30074 .29434 .28816 .2821861............................................................ .32035 .31365 .30718 .30092 .2948662............................................................ .33368 .32692 .32038 .31405 .3079163............................................................ .34735 .34054 .33394 .32754 .3213464............................................................ .36133 .35448 .34783 .34138 .3351265............................................................ .37562 .36873 .36204 .35554 .3492466............................................................ .39019 .38327 .37655 .37002 .3636767............................................................ .40502 .39809 .39134 .38479 .3784168............................................................ .42011 .41317 .40642 .39985 .3934569............................................................ .43547 .42854 .42179 .41522 .4088270............................................................ .45112 .44421 .43748 .43091 .4245171............................................................ .46711 .46023 .45352 .44698 .4405972............................................................ .48342 .47659 .46992 .46341 .4570573............................................................ .49998 .49321 .48660 .48014 .4738274............................................................ .51663 .50994 .50339 .49699 .4907375............................................................ .53322 .52661 .52014 .51381 .5076276............................................................ .54967 .54315 .53678 .53053 .5244077............................................................ .56595 .55954 .55326 .54710 .5410678............................................................ .58209 .57579 .56961 .56355 .5576179............................................................ .59814 .59196 .58590 .57995 .5741080............................................................ .61415 .60810 .60217 .59633 .5906081............................................................ .63001 .62410 .61830 .61260 .6069982............................................................ .64561 .63985 .63419 .62862 .6231483............................................................ .66095 .65535 .64983 .64441 .6390784............................................................ .67612 .67068 .66533 .66005 .6548685............................................................ .69116 .68589 .68070 .67559 .6705586............................................................ .70573 .70063 .69561 .69066 .6857887............................................................ .71939 .71446 .70961 .70481 .7000988............................................................ .73211 .72735 .72265 .71801 .7134389............................................................ .74417 .73956 .73501 .73053 .7260990............................................................ .75590 .75146 .74707 .74273 .7384591............................................................ .76724 .76296 .75873 .75454 .7504192............................................................ .77781 .77368 .76960 .76556 .7615893............................................................ .78740 .78342 .77948 .77558 .7717394............................................................ .79596 .79210 .78829 .78452 .7807995............................................................ .80341 .79967 .79597 .79231 .7886996............................................................ .80967 .80603 .80242 .79885 .7953297............................................................ .81526 .81170 .80818 .80470 .8012598............................................................ .82013 .81665 .81320 .80979 .8064199............................................................ .82470 .82129 .81791 .81456 .81125100........................................................... .82924 .82590 .82258 .81930 .81605101........................................................... .83322 .82993 .82667 .82344 .82024102........................................................... .83751 .83428 .83108 .82791 .82477103........................................................... .84301 .83986 .83674 .83365 .83058104........................................................... .84826 .84518 .84213 .83910 .83610105........................................................... .85623 .85327 .85033 .84741 .84452106........................................................... .86915 .86641 .86369 .86098 .85829107........................................................... .88718 .88476 .88236 .87997 .87759108........................................................... .91571 .91385 .91201 .91017 .90834109........................................................... .96211 .96125 .96041 .95956 .95872----------------------------------------------------------------------------------------------------------------
Table GTable G_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown_Applicable for Transfers After November 30, 1983, and Before May 1, 1989---------------------------------------------------------------------------------------------------------------- (2) Yearly rate of return (1) Age ------------------------------------------------- 9.2% 9.4% 9.6% 9.8% 10.0%----------------------------------------------------------------------------------------------------------------0............................................................. .02987 .02938 .02893 .02851 .028121............................................................. .01192 .01141 .01094 .01051 .010122............................................................. .01173 .01119 .01070 .01025 .009833............................................................. .01192 .01136 .01084 .01036 .009924............................................................. .01229 .01170 .01116 .01066 .010195............................................................. .01283 .01221 .01164 .01111 .010626............................................................. .01350 .01284 .01224 .01168 .011167............................................................. .01425 .01356 .01292 .01233 .011788............................................................. .01512 .01439 .01372 .01309 .012529............................................................. .01612 .01535 .01464 .01398 .0133710............................................................ .01724 .01644 .01569 .01499 .0143511............................................................ .01851 .01766 .01688 .01615 .0154712............................................................ .01991 .01902 .01819 .01742 .0167113............................................................ .02139 .02045 .01958 .01877 .0180214............................................................ .02288 .02190 .02098 .02013 .0193415............................................................ .02435 .02331 .02235 .02146 .0206316............................................................ .02575 .02466 .02366 .02272 .0218517............................................................ .02709 .02595 .02490 .02391 .0230018............................................................ .02839 .02721 .02610 .02507 .0241019............................................................ .02971 .02846 .02730 .02621 .0252020............................................................ .03108 .02977 .02855 .02741 .0263521............................................................ .03251 .03114 .02986 .02866 .0275522............................................................ .03402 .03258 .03123 .02998 .0288023............................................................ .03562 .03410 .03269 .03137 .0301424............................................................ .03735 .03577 .03428 .03290 .0315925............................................................ .03927 .03761 .03605 .03459 .0332226............................................................ .04141 .03966 .03803 .03649 .0350527............................................................ .04377 .04194 .04023 .03861 .0371028............................................................ .04639 .04447 .04267 .04098 .0393829............................................................ .04922 .04721 .04532 .04354 .0418730............................................................ .05228 .05017 .04819 .04633 .0445731............................................................ .05554 .05334 .05126 .04930 .0474632............................................................ .05904 .05674 .05456 .05251 .0505833............................................................ .06279 .06038 .05810 .05595 .0539234............................................................ .06677 .06435 .06187 .05962 .0575035............................................................ .07102 .06839 .06590 .06355 .0613236............................................................ .07553 .07278 .07019 .06773 .0654037............................................................ .08030 .07745 .07474 .07217 .0697438............................................................ .08534 .08237 .07955 .07687 .0743339............................................................ .09065 .08755 .08462 .08182 .0791740............................................................ .09624 .09302 .08996 .08706 .0842941............................................................ .10212 .09878 .09560 .09258 .0897042............................................................ .10833 .10486 .10156 .09842 .0954343............................................................ .11484 .11125 .10783 .10456 .1014544............................................................ .12167 .11795 .11441 .11102 .1077945............................................................ .12880 .12495 .12128 .11777 .1144246............................................................ .13625 .13227 .12847 .12484 .1213747............................................................ .14402 .13991 .13599 .13223 .1286348............................................................ .15214 .14791 .14385 .13997 .1362649............................................................ .16060 .15625 .15207 .14806 .1442250............................................................ .16944 .16496 .16065 .15653 .1525751............................................................ .17862 .17401 .16959 .16534 .1612652............................................................ .18816 .18343 .17888 .17451 .1703153............................................................ .19805 .19320 .18853 .18404 .1797254............................................................ .20825 .20328 .19850 .19390 .1894655............................................................ .21878 .21370 .20881 .20409 .1995456............................................................ .22963 .22443 .21943 .21460 .2099457............................................................ .24081 .23551 .23040 .22546 .2206958............................................................ .25231 .24691 .24170 .23665 .2317859............................................................ .26418 .25868 .25336 .24822 .2432560............................................................ .27640 .27081 .26540 .26016 .2550961............................................................ .28899 .28332 .27782 .27249 .2673362............................................................ .30197 .29622 .29064 .28523 .2799863............................................................ .31533 .30950 .30385 .29836 .2930464............................................................ .32905 .32316 .31743 .31188 .3064865............................................................ .34311 .33716 .33138 .32576 .3203066............................................................ .35751 .35151 .34568 .34001 .3344967............................................................ .37221 .36618 .36030 .35459 .3490268............................................................ .38723 .38116 .37526 .36950 .3639069............................................................ .40257 .39649 .39056 .38478 .3791470............................................................ .41826 .41217 .40623 .40043 .3947871............................................................ .43435 .42827 .42233 .41652 .4108672............................................................ .45084 .44478 .43885 .43305 .4273973............................................................ .46765 .46161 .45571 .44994 .4442974............................................................ .48460 .47861 .47274 .46700 .4613875............................................................ .50155 .49561 .48979 .48409 .4785176............................................................ .51841 .51253 .50677 .50112 .4955977............................................................ .53514 .52934 .52364 .51806 .5125878............................................................ .55177 .54605 .54043 .53492 .5295179............................................................ .56837 .56273 .55720 .55177 .5464380............................................................ .58497 .57944 .57401 .56866 .5634181............................................................ .60148 .59606 .59073 .58548 .5803382............................................................ .61775 .61245 .60723 .60210 .5970583............................................................ .63381 .62863 .62354 .61852 .6135884............................................................ .64974 .64470 .63973 .63484 .6300285............................................................ .66558 .66068 .65586 .65110 .6464186............................................................ .68096 .67622 .67154 .66692 .6623687............................................................ .69542 .69082 .68628 .68180 .6773888............................................................ .70891 .70445 .70005 .69570 .6914189............................................................ .72172 .71739 .71312 .70891 .7047490............................................................ .73422 .73004 .72591 .72182 .7177991............................................................ .74632 .74229 .73829 .73435 .7304592............................................................ .75763 .75373 .74988 .74606 .7422993............................................................ .76791 .76414 .76042 .75673 .7530894............................................................ .77710 .77345 .76983 .76626 .7627295............................................................ .78510 .78155 .77804 .77457 .7711396............................................................ .79183 .78837 .78494 .78155 .7781997............................................................ .79783 .79445 .79110 .78779 .7845098............................................................ .80306 .79975 .79647 .79322 .7900099............................................................ .80797 .80471 .80149 .79830 .79514100........................................................... .81283 .80964 .80648 .80335 .80025101........................................................... .81708 .81394 .81082 .80774 .80468102........................................................... .82165 .81856 .81550 .81247 .80946103........................................................... .82754 .82452 .82153 .81857 .81563104........................................................... .83312 .83017 .82723 .82433 .82144105........................................................... .84165 .83880 .83597 .83316 .83038106........................................................... .85562 .85297 .85034 .84772 .84512107........................................................... .87523 .87288 .87054 .86822 .86591108........................................................... .90652 .90471 .90291 .90111 .89932109........................................................... .95788 .95704 .95620 .95537 .95455----------------------------------------------------------------------------------------------------------------
Table GTable G_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown_Applicable for Transfers After November 30, 1983, and Before May 1, 1989---------------------------------------------------------------------------------------------------------------- (2) Yearly rate of return (1) Age ------------------------------------------------- 10.2% 10.4% 10.6% 10.8% 11.0%----------------------------------------------------------------------------------------------------------------0............................................................. .02776 .02743 .02712 .02682 .026551............................................................. .00975 .00941 .00909 .00880 .008522............................................................. .00945 .00909 .00875 .00844 .008163............................................................. .00952 .00914 .00879 .00846 .008154............................................................. .00976 .00936 .00899 .00865 .008325............................................................. .01016 .00974 .00935 .00898 .008646............................................................. .01068 .01023 .00981 .00943 .009077............................................................. .01128 .01080 .01036 .00995 .009578............................................................. .01198 .01148 .01101 .01058 .010179............................................................. .01281 .01228 .01179 .01133 .0109010............................................................ .01375 .01319 .01267 .01219 .0117311............................................................ .01483 .01425 .01370 .01318 .0127012............................................................ .01604 .01542 .01484 .01430 .0137913............................................................ .01732 .01666 .01605 .01548 .0149414............................................................ .01860 .01792 .01727 .01667 .0161015............................................................ .01986 .01913 .01845 .01782 .0172316............................................................ .02103 .02027 .01956 .01889 .0182717............................................................ .02214 .02134 .02059 .01989 .0192318............................................................ .02320 .02236 .02157 .02084 .0201419............................................................ .02426 .02337 .02254 .02177 .0210420............................................................ .02536 .02442 .02355 .02273 .0219721............................................................ .02650 .02552 .02460 .02374 .0229322............................................................ .02770 .02667 .02570 .02479 .0239423............................................................ .02898 .02789 .02687 .02591 .0250124............................................................ .03037 .02923 .02815 .02714 .0261925............................................................ .03194 .03073 .02960 .02853 .0275226............................................................ .03370 .03243 .03123 .03010 .0290427............................................................ .03568 .03434 .03307 .03188 .0307628............................................................ .03789 .03647 .03514 .03389 .0327129............................................................ .04029 .03880 .03740 .03608 .0348330............................................................ .04291 .04135 .03987 .03848 .0371631............................................................ .04572 .04407 .04252 .04105 .0396632............................................................ .04875 .04702 .04538 .04384 .0423733............................................................ .05200 .05019 .04847 .04684 .0453034............................................................ .05548 .05358 .05177 .05006 .0484335............................................................ .05921 .05722 .05532 .05352 .0518136............................................................ .06319 .06110 .05911 .05722 .0554337............................................................ .06743 .06524 .06315 .06117 .0592938............................................................ .07191 .06962 .06744 .06536 .0633839............................................................ .07665 .074425 .07197 .06980 .0677340............................................................ .08166 .07916 .07677 .07450 .0723341............................................................ .08696 .08434 .08185 .07947 .0772142............................................................ .09257 .08985 .08725 .08477 .0823943............................................................ .09848 .09564 .09293 .09034 .0878744............................................................ .10470 .10175 .09893 .09623 .0936545............................................................ .11121 .10815 .10522 .10241 .0997246............................................................ .11805 .11486 .11182 .10890 .1061047............................................................ .12519 .12189 .11873 .11569 .1127948............................................................ .13269 .12927 .12600 .12285 .1198349............................................................ .14054 .13600 .13361 .13035 .1272150............................................................ .14876 .14511 .14160 .13822 .1349751............................................................ .15734 .15356 .14994 .14645 .1430952............................................................ .16627 .16238 .15864 .15504 .1515653............................................................ .17557 .17156 .16770 .16399 .1604054............................................................ .18519 .18107 .17710 .17327 .1695755............................................................ .19515 .19092 .18684 .18290 .1790956............................................................ .20544 .20110 .19691 .19286 .1889457............................................................ .21609 .21164 .20734 .20318 .1991658............................................................ .22707 .22252 .21811 .21385 .2097259............................................................ .23844 .23378 .22928 .22491 .2206860............................................................ .25018 .24543 .24082 .23636 .2320361............................................................ .26233 .25749 .25279 .24823 .2438162............................................................ .27490 .26996 .26517 .26052 .2560163............................................................ .28787 .28286 .27798 .27325 .2686564............................................................ .30124 .29615 .29120 .28639 .2817165............................................................ .31500 .30983 .30481 .29993 .2951766............................................................ .32912 .32390 .31881 .31386 .3090467............................................................ .34360 .33832 .33318 .32817 .3232868............................................................ .35843 .35311 .34791 .34285 .3379169............................................................ .37365 .36828 .36305 .35794 .3529670............................................................ .38925 .38386 .37860 .37346 .3684471............................................................ .40532 .39991 .39463 .38946 .3844272............................................................ .42185 .41644 .41115 .40597 .4009173............................................................ .43876 .43336 .42807 .42289 .4178274............................................................ .45588 .45050 .44522 .44005 .4349975............................................................ .47304 .46769 .46244 .45729 .4522576............................................................ .49016 .48485 .47963 .47451 .4694977............................................................ .50721 .50193 .49676 .49168 .4867078............................................................ .52419 .51898 .51385 .50882 .5038879............................................................ .54119 .53604 .53097 .52600 .5211180............................................................ .55825 .55318 .54819 .54328 .5384681............................................................ .57526 .57027 .56536 .56053 .5557882............................................................ .59208 .58718 .58236 .57762 .5729583............................................................ .60871 .60392 .59920 .59455 .5899784............................................................ .62527 .62059 .61597 .61143 .6069585............................................................ .64179 .63723 .63273 .62830 .6239386............................................................ .65787 .65344 .64907 .64475 .6405087............................................................ .67302 .66871 .66446 .66026 .6561288............................................................ .68717 .68298 .67885 .67477 .6707489............................................................ .70063 .69656 .69255 .68858 .6846690............................................................ .71380 .70986 .70597 .70212 .6983191............................................................ .72659 .72278 .71901 .71528 .7116092............................................................ .73856 .73488 .73123 .72762 .7240593............................................................ .74947 .74590 .74236 .73887 .7354194............................................................ .75922 .75575 .75233 .74893 .7455795............................................................ .76773 .76436 .76102 .75772 .7544596............................................................ .77487 .77158 .76832 .76510 .7619097............................................................ .78125 .77803 .77485 .77169 .7685698............................................................ .78681 .78365 .78052 .77742 .7743599............................................................ .79201 .78891 .78583 .78279 .77977100........................................................... .79717 .79412 .79111 .78811 .78515101........................................................... .80165 .79865 .79568 .79273 .78981102........................................................... .80648 .80353 .80060 .79769 .79481103........................................................... .81271 .80982 .80695 .80411 .80129104........................................................... .81858 .81574 .81292 .81013 .80736105........................................................... .83761 .82487 .82214 .81943 .81675106........................................................... .84254 .83998 .83743 .83490 .83238107........................................................... .86362 .86133 .85906 .85681 .85456108........................................................... .89755 .89577 .89401 .89226 .89051109........................................................... .95372 .95290 .95208 .95126 .95045----------------------------------------------------------------------------------------------------------------
Table GTable G_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown_Applicable for Transfers After November 30, 1983, and Before May 1, 1989---------------------------------------------------------------------------------------------------------------- (2) Yearly rate of return (1) Age ------------------------------------------------- 11.2% 11.4% 11.6% 11.8% 12.0%----------------------------------------------------------------------------------------------------------------0............................................................. .02630 .02606 .02583 .02562 .025421............................................................. .00827 .00803 .00780 .00759 .007392............................................................. .00789 .00763 .00740 .00718 .006973............................................................. .00787 .00760 .00736 .00712 .006904............................................................. .00802 .00774 .00748 .00723 .007005............................................................. .00832 .00802 .00774 .00748 .007246............................................................. .00873 .00841 .00812 .00784 .007587............................................................. .00921 .00888 .00856 .00827 .007998............................................................. .00979 .00944 .00910 .00879 .008509............................................................. .01049 .01012 .00976 .00943 .0091210............................................................ .01131 .01091 .01053 .01018 .0098511............................................................ .01225 .01183 .01143 .01106 .0107012............................................................ .01331 .01286 .01244 .01205 .0116813............................................................ .01444 .01397 .01352 .01311 .0127114............................................................ .01558 .01508 .01461 .01417 .0137515............................................................ .01667 .01614 .01565 .01519 .0147516............................................................ .01768 .01713 .01661 .01612 .0156617............................................................ .01862 .01803 .01749 .01697 .0164918............................................................ .01949 .01888 .01831 .01776 .0172519............................................................ .02035 .01971 .01910 .01853 .0179920............................................................ .02124 .02056 .01992 .01932 .0187521............................................................ .02217 .02145 .02078 .02014 .0195422............................................................ .02313 .02238 .02166 .02099 .0203523............................................................ .02416 .02336 .02261 .02190 .0212224............................................................ .02529 .02445 .02365 .02290 .0221825............................................................ .02657 .02568 .02484 .02404 .0232826............................................................ .02804 .02710 .02620 .02536 .0245627............................................................ .02970 .02870 .02776 .02686 .0260128............................................................ .03159 .03053 .02953 .02858 .0276829............................................................ .03365 .03253 .03147 .03047 .0295130............................................................ .03591 .03473 .03361 .03255 .0315431............................................................ .03834 .03709 .03591 .03478 .0337232............................................................ .04098 .03966 .03841 .03722 .0361033............................................................ .04383 .04244 .04112 .03987 .0386734............................................................ .04689 .04543 .04403 .04271 .0414535............................................................ .05019 .04865 .04718 .04578 .0444536............................................................ .05372 .05210 .05055 .04907 .0476737............................................................ .05749 .05578 .05416 .05260 .0511238............................................................ .06150 .05970 .05799 .05636 .0548039............................................................ .06575 .06387 .06207 .06035 .0587140............................................................ .07026 .06828 .06639 .06459 .0628641............................................................ .07504 .07297 .07099 .06909 .0672842............................................................ .08013 .07796 .07589 .07390 .0720043............................................................ .08550 .08323 .08106 .07898 .0769944............................................................ .09118 .08881 .08654 .08437 .0822845............................................................ .09714 .09467 .09230 .09003 .0878446............................................................ .10341 .10084 .09837 .09599 .0937147............................................................ .10999 .10731 .10473 .10226 .0998848............................................................ .11693 .11414 .11145 .10888 .1063949............................................................ .12420 .12130 .11852 .11583 .1132550............................................................ .13185 .12884 .12595 .12316 .1204751............................................................ .13985 .13674 .13373 .13084 .1280552............................................................ .14822 .14499 .14188 .13888 .1359853............................................................ .15695 .15361 .15039 .14729 .1442854............................................................ .16601 .16256 .15924 .15602 .1529255............................................................ .17542 .17186 .16843 .16511 .1619056............................................................ .18516 .18150 .17796 .17454 .1712257............................................................ .19527 .19150 .18786 .18433 .1809158............................................................ .20573 .20186 .19811 .19448 .1909659............................................................ .21659 .21262 .20877 .20504 .2014260............................................................ .22784 .22377 .21982 .21599 .2122761............................................................ .23952 .23535 .23131 .22738 .2235762............................................................ .25163 .24737 .24324 .23922 .2353163............................................................ .26418 .25984 .25561 .25151 .2475164............................................................ .27716 .27273 .26842 .26423 .2601565............................................................ .29054 .28604 .28165 .27738 .2732266............................................................ .30434 .29976 .29530 .29096 .2867267............................................................ .31852 .31388 .30935 .30494 .3006368............................................................ .33310 .32840 .32381 .31933 .3149669............................................................ .34809 .34334 .33870 .33417 .3297570............................................................ .36353 .35874 .35405 .34948 .3450071............................................................ .37948 .37466 .36994 .36532 .3608172............................................................ .39595 .39111 .38636 .38172 .3771873............................................................ .41286 .40801 .40325 .39859 .3940374............................................................ .43004 .42518 .42042 .41575 .4111875............................................................ .44730 .44245 .43770 .43304 .4284676............................................................ .46457 .45974 .45500 .45035 .4457977............................................................ .48181 .47700 .47229 .46766 .4631178............................................................ .49903 .49426 .48958 .48497 .4804579............................................................ .51631 .51159 .50694 .50238 .4978980............................................................ .53371 .52905 .52446 .51994 .5155081............................................................ .55110 .54650 .54197 .53752 .5331382............................................................ .56835 .56382 .55937 .55497 .5506583............................................................ .58546 .58101 .57663 .57231 .5680684............................................................ .60253 .59817 .59388 .58965 .5854785............................................................ .61961 .61536 .61116 .60703 .6029486............................................................ .63630 .63215 .62806 .62402 .6200487............................................................ .65203 .64800 .64401 .64007 .6361988............................................................ .66676 .66282 .65894 .65510 .6513189............................................................ .68079 .67696 .67318 .66944 .6657490............................................................ .69455 .69084 .68716 .68353 .6799391............................................................ .70795 .70435 .70078 .69726 .6937792............................................................ .72052 .71703 .71357 .71015 .7067793............................................................ .73198 .72860 .72524 .72192 .7186494............................................................ .74225 .73896 .73570 .73248 .7292895............................................................ .75121 .74801 .74483 .74169 .7385896............................................................ .75874 .75561 .75250 .74943 .7463997............................................................ .76546 .76240 .75936 .75635 .7533698............................................................ .77131 .76830 .76531 .76235 .7594299............................................................ .77678 .77382 .77088 .76798 .76509100........................................................... .78221 .77930 .77642 .77356 .77072101........................................................... .78691 .78404 .78119 .77837 .77557102........................................................... .79196 .78912 .78632 .78353 .78077103........................................................... .79849 .79572 .79297 .79024 .78753104........................................................... .80460 .80188 .79917 .79648 .79381105........................................................... .81408 .81143 .80881 .80620 .80361106........................................................... .82989 .82740 .82494 .82249 .82006107........................................................... .85233 .85012 .84791 .84572 .84353108........................................................... .88877 .88704 .88532 .88361 .88190109........................................................... .94964 .94883 .94803 .94723 .94643----------------------------------------------------------------------------------------------------------------
Table GTable G_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown_Applicable for Transfers After November 30, 1983, and Before May 1, 1989---------------------------------------------------------------------------------------------------------------- (2) Yearly rate of return (1) Age ------------------------------------------------- 12.2% 12.4% 12.6% 12.8% 13.0%----------------------------------------------------------------------------------------------------------------0............................................................. .02523 .02505 .02488 .02472 .024561............................................................. .00721 .00703 .00687 .00671 .006572............................................................. .00678 .00659 .00642 .00626 .006103............................................................. .00670 .00650 .00632 .00615 .005994............................................................. .00678 .00658 .00638 .00620 .006035............................................................. .00701 .00679 .00658 .00639 .006206............................................................. .00733 .00710 .00688 .00668 .006487............................................................. .00733 .00748 .00725 .00703 .006828............................................................. .00822 .00796 .00771 .00748 .007269............................................................. .00882 .00854 .00828 .00803 .0078010............................................................ .00953 .00924 .00896 .00869 .0084411............................................................ .01037 .01006 .00976 .00948 .0092212............................................................ .01132 .01099 .01068 .01038 .0101013............................................................ .01234 .01199 .01166 .01134 .0110414............................................................ .01336 .01299 .01264 .01231 .0119915............................................................ .01434 .01395 .01358 .01323 .0128916............................................................ .01522 .01481 .01442 .01405 .0137117............................................................ .01603 .01559 .01518 .01480 .0144318............................................................ .01677 .01631 .01588 .01547 .0150819............................................................ .01748 .01700 .01654 .01611 .0157020............................................................ .01821 .01770 .01722 .01677 .0163321............................................................ .01897 .01843 .01792 .01744 .0169822............................................................ .01975 .01918 .01864 .01813 .0176523............................................................ .02059 .01998 .01941 .01887 .0183624............................................................ .02151 .02087 .02027 .01970 .0191525............................................................ .02257 .02189 .02125 .02064 .0200626............................................................ .02380 .02308 .02240 .02175 .0211427............................................................ .02521 .02445 .02373 .02304 .0223928............................................................ .02683 .02602 .02525 .02452 .0238329............................................................ .02861 .02775 .02694 .02616 .0254330............................................................ .03058 .02967 .02881 .02798 .0272031............................................................ .03270 .03174 .03082 .02995 .0291132............................................................ .03502 .03400 .03303 .03210 .0312233............................................................ .03754 .03646 .03543 .03444 .0335034............................................................ .04025 .03910 .03801 .03697 .0359735............................................................ .04318 .04197 .04081 .03971 .0386536............................................................ .04633 .04505 .04383 .04266 .0415437............................................................ .04971 .04836 .04707 .04583 .0446538............................................................ .05331 .05188 .05052 .04922 .0479739............................................................ .05714 .05564 .05420 .05282 .0515040............................................................ .06121 .05963 .05812 .05667 .0552841............................................................ .06554 .06388 .06229 .06076 .0592942............................................................ .07018 .06843 .06675 .06514 .0636043............................................................ .07508 .07324 .07148 .06979 .0681744............................................................ .08028 .07325 .07651 .07473 .0730345............................................................ .08575 .08373 .08180 .07993 .0781446............................................................ .09152 .08941 .08738 .08543 .0835547............................................................ .09759 .09539 .09326 .09122 .0892648............................................................ .10401 .10171 .09949 .09735 .0953049............................................................ .11076 .10836 .10605 .10382 .1016750............................................................ .11788 .11538 .11297 .11065 .1084051............................................................ .12535 .12276 .12025 .11782 .1154852............................................................ .13319 .13049 .12788 .12536 .1229253............................................................ .14139 .13858 .13588 .13326 .1307254............................................................ .14992 .14701 .14420 .14149 .1388555............................................................ .15880 .15579 .15288 .15006 .1473356............................................................ .16801 .16491 .16190 .15898 .1561557............................................................ .17760 .17439 .17128 .16827 .1653458............................................................ .18755 .18424 .18103 .17792 .1748959............................................................ .19790 .19450 .19119 .18798 .1848660............................................................ .20866 .20516 .20175 .19844 .1952361............................................................ .21986 .21626 .21276 .20936 .2060562............................................................ .23151 .22782 .22423 .22073 .2173363............................................................ .24362 .23984 .23616 .23257 .2290864............................................................ .25617 .25231 .24854 .24487 .2412965............................................................ .26917 .26522 .26137 .25761 .2539566............................................................ .28259 .27857 .27464 .27081 .2670767............................................................ .29643 .29233 .28833 .28443 .3806168............................................................ .31070 .30653 .30246 .29849 .2946169............................................................ .32542 .32120 .31707 .31303 .3090870............................................................ .34063 .33635 .33217 .32807 .3240771............................................................ .35639 .35207 .34784 .34370 .3396572............................................................ .37273 .36837 .36410 .35993 .3558373............................................................ .38955 .38517 .38088 .37667 .3725574............................................................ .40670 .40230 .39799 .39377 .3896275............................................................ .42398 .41958 .41526 .41102 .4068676............................................................ .44131 .43691 .43259 .42825 .4241977............................................................ .45864 .45425 .44994 .44571 .4415578............................................................ .47601 .47164 .46734 .46312 .4589779............................................................ .49348 .48914 .48487 .48067 .4765480............................................................ .51112 .50682 .50259 .49842 .4943281............................................................ .52881 .52455 .52036 .51624 .5121882............................................................ .54639 .54219 .53805 .53398 .5299683............................................................ .56386 .55973 .55566 .55164 .5476884............................................................ .58136 .57730 .57329 .56934 .5654585............................................................ .59891 .59494 .59102 .58715 .5833386............................................................ .61610 .61222 .60839 .60460 .6008687............................................................ .62335 .62856 .62481 .62111 .6174688............................................................ .64757 .64386 .64021 .63659 .6330289............................................................ .66209 .65848 .65491 .65139 .6479090............................................................ .67638 .67287 .66939 .66596 .6625691............................................................ .69032 .68691 .68353 .68019 .6768992............................................................ .70342 .70011 .69683 .69359 .6903893............................................................ .71539 .71217 .70899 .70584 .7027194............................................................ .72612 .72299 .71989 .71683 .7137995............................................................ .73550 .43245 .72943 .72643 .7234796............................................................ .74337 .74039 .73743 .73450 .7316097............................................................ .75041 .74748 .74458 .74171 .7388698............................................................ .74652 .75364 .75079 .74797 .7451799............................................................ .76224 .75941 .75660 .75382 .75106100........................................................... .76791 .76513 .76237 .75963 .75692101........................................................... .77280 .77005 .76732 .67462 .76194102........................................................... .77804 .77532 .77263 .76996 .76732103........................................................... .78485 .78218 .77954 .77692 .77432104........................................................... .79117 .78854 .78594 .78335 .78078105........................................................... .80103 .79848 .78595 .79343 .79093106........................................................... .81764 .81524 .81285 .81048 .80813107........................................................... .84137 .93921 .83706 .83493 .83281108........................................................... .88020 .87851 .87682 .87515 .87348109........................................................... .94563 .94484 .94405 .94326 .94248----------------------------------------------------------------------------------------------------------------
Table GTable G_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Pooled Income Fund Having the Yearly Rate of Return Shown_Applicable for Transfers After November 30, 1983, and Before May 1, 1989---------------------------------------------------------------------------------------------------------------- (2) Yearly rate of return (1) Age ------------------------------------------------- 13.2% 13.4% 13.6% 13.8% 14.0%----------------------------------------------------------------------------------------------------------------0............................................................. .02442 .02428 .02414 .02402 .023891............................................................. .00643 .00629 .00617 .00605 .005942............................................................. .00596 .00582 .00569 .00556 .005443............................................................. .00583 .00569 .00555 .00542 .005294............................................................. .00586 .00571 .00556 .00542 .005295............................................................. .00603 .00587 .00571 .00556 .005426............................................................. .00630 .00612 .00595 .00580 .005657............................................................. .00663 .00644 .00626 .00610 .005948............................................................. .00705 .00685 .00666 .00648 .006319............................................................. .00757 .00736 .00716 .00697 .0067910............................................................ .00821 .00798 .00777 .00756 .0073711............................................................ .00896 .00872 .00850 .00828 .0080712............................................................ .00983 .00958 .00934 .00911 .0088913............................................................ .01076 .01049 .01024 .00999 .0097614............................................................ .01170 .01141 .01114 .01088 .0106415............................................................ .01258 .01228 .01200 .01172 .0114716............................................................ .01337 .01306 .01276 .01247 .0122017............................................................ .01408 .01375 .01343 .01313 .0128418............................................................ .01471 .01436 .01403 .01371 .0134119............................................................ .01531 .01494 .01459 .01426 .0139420............................................................ .01592 .01553 .01516 .01481 .0144721............................................................ .01655 .01614 .01574 .01537 .0150222............................................................ .01719 .01675 .01634 .01594 .0155723............................................................ .01787 .01741 .01697 .01655 .0161524............................................................ .01863 .01814 .01768 .01723 .0168125............................................................ .01952 .01899 .01850 .01802 .0175726............................................................ .02056 .02000 .01947 .01897 .0184927............................................................ .02177 .02118 .02061 .02008 .0195628............................................................ .02317 .02254 .02194 .02137 .0208229............................................................ .02472 .02405 .02342 .02281 .0222330............................................................ .02645 .02574 .02506 .02441 .0237931............................................................ .02832 .02756 .02684 .02615 .0254932............................................................ .03037 .02957 .02880 .02806 .0273633............................................................ .03261 .03175 .03093 .03015 .0294034............................................................ .03502 .03411 .03324 .03241 .0316235............................................................ .03764 .03668 .03576 .03488 .0340336............................................................ .04048 .03945 .03847 .03754 .0366437............................................................ .04352 .04244 .04140 .04040 .0394538............................................................ .04677 .04563 .04453 .04347 .0424639............................................................ .05024 .04903 .04787 .04675 .0456840............................................................ .05394 .05266 .05143 .05025 .0491241............................................................ .05789 .05653 .05524 .05399 .0527942............................................................ .06212 .06069 .05932 .05800 .0567443............................................................ .06661 .06511 .06366 .06227 .0609344............................................................ .07138 .06980 .06828 .06682 .0654145............................................................ .07642 .07476 .07316 .07162 .0701346............................................................ .08174 .08000 .07832 .07670 .0751447............................................................ .08736 .08553 .08377 .08207 .0804248............................................................ .09331 .09140 .08955 .08776 .0860449............................................................ .09959 .09759 .09565 .09378 .0919850............................................................ .10624 .10414 .10212 .10016 .0982751............................................................ .11322 .11104 .10892 .10688 .1049052............................................................ .12057 .11829 .11608 .11395 .1118853............................................................ .12827 .12590 .12360 .12138 .1192254............................................................ .13631 .13384 .13145 .12913 .1268955............................................................ .14469 .14213 .13964 .13724 .1349056............................................................ .15341 .15075 .14817 .14567 .1432457............................................................ .16250 .15975 .15708 .15448 .1519658............................................................ .17196 .16911 .16634 .16365 .1610459............................................................ .18183 .17888 .17602 .17324 .1705360............................................................ .19210 .18906 .18611 .18323 .1804361............................................................ .20283 .19970 .19665 .19368 .1907962............................................................ .21402 .21079 .20766 .20460 .2016263............................................................ .22568 .22237 .21914 .21600 .2129364............................................................ .23780 .23440 .23109 .22786 .2247165............................................................ .25038 .24690 .24350 .24019 .2369566............................................................ .26342 .25986 .25638 .25298 .2496767............................................................ .27689 .27325 .26970 .26623 .2628468............................................................ .29081 .28711 .28248 .27994 .2764769............................................................ .30523 .30145 .29776 .29415 .2906270............................................................ .32015 .31632 .31257 .30890 .3053071............................................................ .33568 .33179 .32799 .32426 .3206172............................................................ .35182 .34789 .34404 .34027 .3365773............................................................ .36851 .36455 .36066 .35685 .3531174............................................................ .38555 .38156 .37765 .37381 .3700475............................................................ .40278 .39877 .39484 .39098 .3871076............................................................ .42010 .41608 .41213 .40826 .4044577............................................................ .43746 .43344 .42949 .42561 .4217978............................................................ .45489 .45088 .44693 .44305 .4392379............................................................ .47248 .46848 .46454 .46067 .4568680............................................................ .49028 .48631 .48240 .47854 .4747582............................................................ .50818 .50423 .50035 .49653 .5927682............................................................ .52600 .52210 .51826 .51447 .5107483............................................................ .54377 .53992 .53613 .53238 .5286984............................................................ .56160 .55781 .55407 .55038 .5467485............................................................ .57956 .57584 .57216 .56854 .5649686............................................................ .59717 .59353 .58993 .58638 .5828787............................................................ .61385 .61028 .60676 .60328 .5998488............................................................ .62950 .62601 .62256 .61915 .6157889............................................................ .64445 .64104 .63767 .63434 .6310590............................................................ .65920 .65588 .65259 .64934 .6461291............................................................ .67362 .67039 .66719 .66402 .6608992............................................................ .68720 .68405 .68094 .67786 .6748193............................................................ .69962 .69657 .69354 .69054 .6875794............................................................ .71078 .70780 .70485 .70193 .6990395............................................................ .72053 .71763 .71475 .71189 .7090696............................................................ .72872 .72587 .72305 .72026 .7174897............................................................ .73604 .73325 .73048 .72773 .7250198............................................................ .74239 .73964 .73692 .73422 .7315499............................................................ .74833 .74562 .74294 .74028 .73764100........................................................... .75423 .75156 .74892 .74630 .74370101........................................................... .75928 .75664 .75403 .75144 .74887102........................................................... .76469 .76209 .75950 .75694 .75440103........................................................... .77174 .76918 .76664 .76413 .76163104........................................................... .77824 .77571 .77320 .77071 .76824105........................................................... .78845 .78599 .78354 .78111 .77870106........................................................... .80579 .80346 .80115 .79885 .79657107........................................................... .83070 .82860 .82652 .82444 .82238108........................................................... .87182 .87016 .86852 .86688 .86525109........................................................... .94170 .94092 .94014 .93937 .93860----------------------------------------------------------------------------------------------------------------
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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, 1989, and before May 1, 1999—(1) In general. In the case of transfers to pooled income funds for which the valuation date is after April 30, 1989, and before May 1, 1999, the present value of a remainder interest is determined under 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)(5) 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. If the valuation date of a transfer to a pooled income fund is after April 30, 1989, and before June 10, 1994, a transferor can rely on Notice 89–24, 1989–1 C.B. 660, or Notice 89–60, 1989–1 C.B. 700, in valuing the transferred interest. (See §601.601(d)(2)(ii)(b) of this chapter.)
(2) 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 80CNSMT in §20.2031–7A(e)(4) of this chapter (Estate Tax Regulations); 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. The provisions of §1.642(c)-6(c) apply for determining the yearly rate of return. However, where the taxable year is less than 12 months, the provisions of §1.642(c)-6(e)(3)(ii) apply for the determining the yearly rate of return.
(3) Pooled income funds in existence less than 3 taxable years. The provisions of §1.642(c)-6(e)(4) apply for determining the highest yearly rate of return when the pooled income fund has been in existence less than three taxable years.
(4) 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)(5) 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. Table S in paragraph (e)(5) of this section includes factors for yearly rates of return from 4.2 to 14 percent. Many actuarial factors not contained in Table S in paragraph (e)(5) of this section are contained in Table S in Internal Revenue Service Publication 1457, “Actuarial Values, Alpha Volume,” (8–89). Publication 1457 is no longer available for purchase from the Superintendent of Documents, United States Government Printing Office, Washington, DC 20402. However, pertinent factors in this publication may be obtained by a written request to: CC:DOM:CORP:R (IRS Publication 1457), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. For other situations, see §1.642(c)-6(b). 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. For an example of a computation of the present value of a remainder interest requiring a linear interpolation adjustment, see §1.642(c)-6(e)(5).
(5) Actuarial tables. In the case of transfers for which the valuation date is after April 30, 1989, and before May 1, 1999, the present value of a remainder interest 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 tables:
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Table S_Based on Life Table 80CNSMT Single Life Remainder Factors [Applicable After April 30, 1989, and Before May 1, 1999]-------------------------------------------------------------------------------------------------------------------------------------------------------- Interest rate Age --------------------------------------------------------------------------------------------------- 4.2% 4.4% 4.6% 4.8% 5.0% 5.2% 5.4% 5.6% 5.8% 6.0%--------------------------------------------------------------------------------------------------------------------------------------------------------0................................................... .07389 .06749 .06188 .05695 .05261 .04879 .04541 .04243 .03978 .037441................................................... .06494 .05832 .05250 .04738 .04287 .03889 .03537 .03226 .02950 .027052................................................... .06678 .05999 .05401 .04874 .04410 .03999 .03636 .03314 .03028 .027733................................................... .06897 .06200 .05587 .05045 .04567 .04143 .03768 .03435 .03139 .028754................................................... .07139 .06425 .05796 .05239 .04746 .04310 .03922 .03578 .03271 .029985................................................... .07401 .06669 .06023 .05451 .04944 .04494 .04094 .03738 .03421 .031376................................................... .07677 .06928 .06265 .05677 .05156 .04692 .04279 .03911 .03583 .032897................................................... .07968 .07201 .06521 .05918 .05381 .04903 .04477 .04097 .03757 .034538................................................... .08274 .07489 .06792 .06172 .05621 .05129 .04689 .04297 .03945 .036309................................................... .08597 .07794 .07079 .06443 .05876 .05370 .04917 .04511 .04148 .0382110.................................................. .08936 .08115 .07383 .06730 .06147 .05626 .05159 .04741 .04365 .0402711.................................................. .09293 .08453 .07704 .07035 .06436 .05900 .05419 .04988 .04599 .0425012.................................................. .09666 .08807 .08040 .07354 .06739 .06188 .05693 .05248 .04847 .0448613.................................................. .10049 .09172 .08387 .07684 .07053 .06487 .05977 .05518 .05104 .0473114.................................................. .10437 .09541 .08738 .08017 .07370 .06788 .06263 .05791 .05364 .0497815.................................................. .10827 .09912 .09090 .08352 .07688 .07090 .06551 .06064 .05623 .0522516.................................................. .11220 .10285 .09445 .08689 .08008 .07394 .06839 .06337 .05883 .0547217.................................................. .11615 .10661 .09802 .09028 .08330 .07699 .07129 .06612 .06144 .0571918.................................................. .12017 .11043 .10165 .09373 .08656 .08009 .07422 .06890 .06408 .0596919.................................................. .12428 .11434 .10537 .09726 .08992 .08327 .07724 .07177 .06679 .0622620.................................................. .12850 .11836 .10919 .10089 .09337 .08654 .08035 .07471 .06959 .0649221.................................................. .13282 .12248 .11311 .10462 .09692 .08991 .08355 .07775 .07247 .0676522.................................................. .13728 .12673 .11717 .10848 .10059 .09341 .08686 .08090 .07546 .0704923.................................................. .14188 .13113 .12136 .11248 .10440 .09703 .09032 .08418 .07858 .0734524.................................................. .14667 .13572 .12575 .11667 .10839 .10084 .09395 .08764 .08187 .0765925.................................................. .15167 .14051 .13034 .12106 .11259 .10486 .09778 .09130 .08536 .0799126.................................................. .15690 .14554 .13517 .12569 .11703 .10910 .10184 .09518 .08907 .0834627.................................................. .16237 .15081 .14024 .13056 .12171 .11359 .10614 .09930 .09302 .0872428.................................................. .16808 .15632 .14555 .13567 .12662 .11831 .11068 .10366 .09720 .0912529.................................................. .17404 .16208 .15110 .14104 .13179 .12329 .11547 .10827 .10163 .0955130.................................................. .18025 .16808 .15692 .14665 .13721 .12852 .12051 .11313 .10631 .1000231.................................................. .18672 .17436 .16300 .15255 .14291 .13403 .12584 .11827 .11127 .1048032.................................................. .19344 .18090 .16935 .15870 .14888 .13980 .13142 .12367 .11650 .1098533.................................................. .20044 .18772 .17598 .16514 .15513 .14587 .13730 .12936 .12201 .1151934.................................................. .20770 .19480 .18287 .17185 .16165 .15221 .14345 .13533 .12780 .1208035.................................................. .21522 .20215 .19005 .17884 .16846 .15883 .14989 .14159 .13388 .1267036.................................................. .22299 .20974 .19747 .18609 .17552 .16571 .15660 .14812 .14022 .1328737.................................................. .23101 .21760 .20516 .19360 .18286 .17288 .16358 .15492 .14685 .1393338.................................................. .23928 .22572 .21311 .20139 .19048 .18032 .17085 .16201 .15377 .1460739.................................................. .24780 .23409 .22133 .20945 .19837 .18804 .17840 .16939 .16097 .1531040.................................................. .25658 .24273 .22982 .21778 .20654 .19605 .18624 .17706 .16847 .1604341.................................................. .26560 .25163 .23858 .22639 .21499 .20434 .19436 .18502 .17627 .1680642.................................................. .27486 .26076 .24758 .23525 .22370 .21289 .20276 .19326 .18434 .1759743.................................................. .28435 .27013 .25683 .24436 .23268 .22172 .21143 .20177 .19270 .1841644.................................................. .29407 .27975 .26633 .25373 .24191 .23081 .22038 .21057 .20134 .1926545.................................................. .30402 .28961 .27608 .26337 .25142 .24019 .22962 .21966 .21028 .2014446.................................................. .31420 .29970 .28608 .27326 .26120 .24983 .23913 .22904 .21951 .2105347.................................................. .32460 .31004 .29632 .28341 .27123 .25975 .24892 .23870 .22904 .2199148.................................................. .33521 .32058 .30679 .29379 .28151 .26992 .25897 .24862 .23883 .2295749.................................................. .34599 .33132 .31746 .30438 .29201 .28032 .26926 .25879 .24888 .2394950.................................................. .35695 .34224 .32833 .31518 .30273 .29094 .27978 .26921 .25918 .2496651.................................................. .36809 .35335 .33940 .32619 .31367 .30180 .29055 .27987 .26973 .2601052.................................................. .37944 .36468 .35070 .33744 .32486 .31292 .30158 .29081 .28057 .2708353.................................................. .39098 .37622 .36222 .34892 .33629 .32429 .31288 .30203 .29170 .2818654.................................................. .40269 .38794 .37393 .36062 .34795 .33590 .32442 .31349 .30308 .2931655.................................................. .41457 .39985 .38585 .37252 .35983 .34774 .33621 .32522 .31474 .3047356.................................................. .42662 .41194 .39796 .38464 .37193 .35981 .34824 .33720 .32666 .3165857.................................................. .43884 .42422 .41028 .39697 .38426 .37213 .36053 .34945 .33885 .3287258.................................................. .45123 .43668 .42279 .40951 .39682 .38468 .37307 .36196 .35132 .3411459.................................................. .46377 .44931 .43547 .42224 .40958 .39745 .38584 .37471 .36405 .3538360.................................................. .47643 .46206 .44830 .43513 .42250 .41040 .39880 .38767 .37699 .3667461.................................................. .48916 .47491 .46124 .44814 .43556 .42350 .41192 .40080 .39012 .3798562.................................................. .50196 .48783 .47427 .46124 .44874 .43672 .42518 .41408 .40340 .3931463.................................................. .51480 .50081 .48736 .47444 .46201 .45006 .43856 .42749 .41684 .4065864.................................................. .52770 .51386 .50054 .48773 .47540 .46352 .45208 .44105 .43043 .4201965.................................................. .54069 .52701 .51384 .50115 .48892 .47713 .46577 .45480 .44422 .4340166.................................................. .55378 .54029 .52727 .51472 .50262 .49093 .47965 .46876 .45824 .4480867.................................................. .56697 .55368 .54084 .52845 .51648 .50491 .49373 .48293 .47248 .4623868.................................................. .58026 .56717 .55453 .54231 .53049 .51905 .50800 .49729 .48694 .4769169.................................................. .59358 .58072 .56828 .55624 .54459 .53330 .52238 .51179 .50154 .4916070.................................................. .60689 .59427 .58205 .57021 .55874 .54762 .53683 .52638 .51624 .5064171.................................................. .62014 .60778 .59578 .58415 .57287 .56193 .55131 .54100 .53099 .5212672.................................................. .63334 .62123 .60948 .59808 .58700 .57624 .56579 .55563 .54577 .5361773.................................................. .64648 .63465 .62315 .61198 .60112 .59056 .58029 .57030 .56059 .5511374.................................................. .65961 .64806 .63682 .62590 .61527 .60492 .59485 .58504 .57550 .5662075.................................................. .67274 .66149 .65054 .63987 .62948 .61936 .60950 .59990 .59053 .5814076.................................................. .68589 .67495 .66429 .65390 .64377 .63390 .62427 .61487 .60570 .5967677.................................................. .69903 .68841 .67806 .66796 .65811 .64849 .63910 .62993 .62097 .6122378.................................................. .71209 .70182 .69179 .68199 .67242 .66307 .65393 .64501 .63628 .6277579.................................................. .72500 .71507 .70537 .69588 .68660 .67754 .66867 .65999 .65151 .6432180.................................................. .73768 .72809 .71872 .70955 .70058 .69180 .68320 .67479 .66655 .6584981.................................................. .75001 .74077 .73173 .72288 .71422 .70573 .69741 .68926 .68128 .6734582.................................................. .76195 .75306 .74435 .73582 .72746 .71926 .71123 .70335 .69562 .6880483.................................................. .77346 .76491 .75654 .74832 .74026 .73236 .72460 .71699 .70952 .7021984.................................................. .78456 .77636 .76831 .76041 .75265 .74503 .73756 .73021 .72300 .7159285.................................................. .79530 .78743 .77971 .77212 .76466 .75733 .75014 .74306 .73611 .7292886.................................................. .80560 .79806 .79065 .78337 .77621 .76917 .76225 .75544 .74875 .7421687.................................................. .81535 .80813 .80103 .79404 .78717 .78041 .77375 .76720 .76076 .7544288.................................................. .82462 .81771 .81090 .80420 .79760 .79111 .78472 .77842 .77223 .7661289.................................................. .83356 .82694 .82043 .81401 .80769 .80147 .79533 .78929 .78334 .7774790.................................................. .84225 .83593 .82971 .82357 .81753 .81157 .80570 .79991 .79420 .7885791.................................................. .85058 .84455 .83861 .83276 .82698 .82129 .81567 .81013 .80466 .7992792.................................................. .85838 .85263 .84696 .84137 .83585 .83040 .82503 .81973 .81449 .8093393.................................................. .86557 .86009 .85467 .84932 .84405 .83884 .83370 .82862 .82360 .8186594.................................................. .87212 .86687 .86169 .85657 .85152 .84653 .84160 .83673 .83192 .8271795.................................................. .87801 .87298 .86801 .86310 .85825 .85345 .84872 .84404 .83941 .8348496.................................................. .88322 .87838 .87360 .86888 .86420 .85959 .85502 .85051 .84605 .8416597.................................................. .88795 .88328 .87867 .87411 .86961 .86515 .86074 .85639 .85208 .8478298.................................................. .89220 .88769 .88323 .87883 .87447 .87016 .86589 .86167 .85750 .8533799.................................................. .89612 .89176 .88745 .88318 .87895 .87478 .87064 .86656 .86251 .85850100................................................. .89977 .89555 .89136 .88722 .88313 .87908 .87506 .87109 .86716 .86327101................................................. .90326 .89917 .89511 .89110 .88712 .88318 .87929 .87543 .87161 .86783102................................................. .90690 .90294 .89901 .89513 .89128 .88746 .88369 .87995 .87624 .87257103................................................. .91076 .90694 .90315 .89940 .89569 .89200 .88835 .88474 .88116 .87760104................................................. .91504 .91138 .90775 .90415 .90058 .89704 .89354 .89006 .88661 .88319105................................................. .92027 .91681 .91337 .90996 .90658 .90322 .89989 .89659 .89331 .89006106................................................. .92763 .92445 .92130 .91816 .91506 .91197 .90890 .90586 .90284 .89983107................................................. .93799 .93523 .93249 .92977 .92707 .92438 .92170 .91905 .91641 .91378108................................................. .95429 .95223 .95018 .94814 .94611 .94409 .94208 .94008 .93809 .93611109................................................. .97985 .97893 .97801 .97710 .97619 .97529 .97438 .97348 .97259 .97170--------------------------------------------------------------------------------------------------------------------------------------------------------
Table S_Based on Life Table 80CNSMT Single Life Remainder Factors [Applicable After April 30, 1989, and Before May 1, 1999]-------------------------------------------------------------------------------------------------------------------------------------------------------- Interest rate Age --------------------------------------------------------------------------------------------------- 6.2% 6.4% 6.6% 6.8% 7.0% 7.2% 7.4% 7.6% 7.8% 8.0%--------------------------------------------------------------------------------------------------------------------------------------------------------0................................................... .03535 .03349 .03183 .03035 .02902 .02783 .02676 .02579 .02492 .024131................................................... .02486 .02292 .02119 .01963 .01824 .01699 .01587 .01486 .01395 .013122................................................... .02547 .02345 .02164 .02002 .01857 .01727 .01609 .01504 .01408 .013213................................................... .02640 .02429 .02241 .02073 .01921 .01785 .01662 .01552 .01451 .013614................................................... .02753 .02535 .02339 .02163 .02005 .01863 .01735 .01619 .01514 .014185................................................... .02883 .02656 .02453 .02269 .02105 .01956 .01822 .01700 .01590 .014906................................................... .03026 .02790 .02578 .02387 .02215 .02060 .01919 .01792 .01677 .015727................................................... .03180 .02935 .02714 .02515 .02336 .02174 .02027 .01894 .01773 .016648................................................... .03347 .03092 .02863 .02656 .02469 .02300 .02146 .02007 .01881 .017669................................................... .03528 .03263 .03025 .02810 .02615 .02438 .02278 .02133 .02000 .0188010.................................................. .03723 .03449 .03201 .02977 .02774 .02590 .02423 .02271 .02133 .0200611.................................................. .03935 .03650 .03393 .03160 .02949 .02757 .02583 .02424 .02279 .0214712.................................................. .04160 .03865 .03598 .03356 .03136 .02936 .02755 .02589 .02438 .0229913.................................................. .04394 .04088 .03811 .03560 .03331 .03123 .02934 .02761 .02603 .0245814.................................................. .04629 .04312 .04025 .03764 .03527 .03311 .03113 .02933 .02768 .0261715.................................................. .04864 .04536 .04238 .03968 .03721 .03496 .03290 .03103 .02930 .0277316.................................................. .05099 .04759 .04451 .04170 .03913 .03679 .03466 .03270 .03090 .0292617.................................................. .05333 .04982 .04662 .04370 .04104 .03861 .03638 .03434 .03247 .0307518.................................................. .05570 .05207 .04875 .04573 .04296 .04044 .03812 .03599 .03404 .0322519.................................................. .05814 .05438 .05095 .04781 .04494 .04231 .03990 .03769 .03565 .0337820.................................................. .06065 .05677 .05321 .04996 .04698 .04424 .04173 .03943 .03731 .0353521.................................................. .06325 .05922 .05554 .05217 .04907 .04623 .04362 .04122 .03901 .0369722.................................................. .06594 .06178 .05797 .05447 .05126 .04831 .04559 .04309 .04078 .0386523.................................................. .06876 .06446 .06051 .05688 .05355 .05048 .04766 .04505 .04265 .0404224.................................................. .07174 .06729 .06321 .05945 .05599 .05281 .04987 .04715 .04465 .0423325.................................................. .07491 .07031 .06609 .06219 .05861 .05530 .05224 .04941 .04680 .0443826.................................................. .07830 .07355 .06918 .06515 .06142 .05799 .05481 .05187 .04915 .0466227.................................................. .08192 .07702 .07250 .06832 .06446 .06090 .05759 .05454 .05170 .0490628.................................................. .08577 .08071 .07603 .07171 .06772 .06402 .06059 .05740 .05445 .0517029.................................................. .08986 .08464 .07981 .07534 .07120 .06736 .06380 .06049 .05742 .0545630.................................................. .09420 .08882 .08383 .07921 .07492 .07095 .06725 .06381 .06061 .0576331.................................................. .09881 .09327 .08812 .08335 .07891 .07479 .07095 .06738 .06405 .0609532.................................................. .10369 .09797 .09267 .08774 .08315 .07888 .07491 .07120 .06774 .0645133.................................................. .10885 .10297 .09750 .09241 .08767 .08325 .07913 .07529 .07170 .0683434.................................................. .11430 .10824 .10261 .09736 .09246 .08790 .08363 .07964 .07592 .0724335.................................................. .12002 .11380 .10800 .10259 .09754 .09282 .08841 .08428 .08041 .0767936.................................................. .12602 .11963 .11366 .10809 .10288 .09800 .09344 .08917 .08516 .0814037.................................................. .13230 .12574 .11961 .11387 .10850 .10347 .09876 .09433 .09018 .0862838.................................................. .13887 .13214 .12584 .11994 .11441 .10922 .10436 .09978 .09549 .0914539.................................................. .14573 .13883 .13237 .12630 .12061 .11527 .11025 .10553 .10109 .0969040.................................................. .15290 .14583 .13920 .13297 .12712 .12162 .11644 .11157 .10698 .1026641.................................................. .16036 .15312 .14633 .13994 .13393 .12827 .12294 .11792 .11318 .1087142.................................................. .16810 .16071 .15375 .14720 .14103 .13522 .12973 .12456 .11967 .1150543.................................................. .17614 .16858 .16146 .15475 .14842 .14245 .13682 .13149 .12645 .1216944.................................................. .18447 .17675 .16948 .16261 .15613 .15000 .14421 .13873 .13355 .1286445.................................................. .19310 .18524 .17780 .17078 .16414 .15787 .15192 .14630 .14096 .1359146.................................................. .20204 .19402 .18644 .17926 .17247 .16604 .15995 .15418 .14870 .1435047.................................................. .21128 .20311 .19538 .18806 .18112 .17454 .16830 .16238 .15676 .1514148.................................................. .22080 .21249 .20462 .19716 .19007 .18335 .17696 .17090 .16513 .1596449.................................................. .23059 .22214 .21413 .20653 .19930 .19244 .18591 .17970 .17379 .1681650.................................................. .24063 .23206 .22391 .21617 .20881 .20180 .19514 .18879 .18274 .1769751.................................................. .25095 .24225 .23398 .22610 .21861 .21147 .20466 .19818 .19199 .1860952.................................................. .26157 .25275 .24436 .23636 .22874 .22147 .21453 .20791 .20159 .1955653.................................................. .27249 .26357 .25505 .24694 .23919 .23180 .22474 .21799 .21154 .2053754.................................................. .28369 .27466 .26604 .25782 .24995 .24244 .23526 .22839 .22181 .2155255.................................................. .29518 .28605 .27734 .26900 .26103 .25341 .24611 .23912 .23243 .2260156.................................................. .30695 .29774 .28893 .28050 .27242 .26469 .25728 .25019 .24338 .2368557.................................................. .31902 .30973 .30084 .29232 .28415 .27632 .26881 .26161 .25469 .2480558.................................................. .33138 .32203 .31306 .30446 .29621 .28829 .28069 .27339 .26637 .2596259.................................................. .34402 .33461 .32558 .31691 .30859 .30059 .29290 .28550 .27839 .2715560.................................................. .35690 .34745 .33836 .32963 .32124 .31317 .30540 .29792 .29073 .2837961.................................................. .36999 .36050 .35137 .34259 .33414 .32601 .31817 .31062 .30334 .2963362.................................................. .38325 .37374 .36458 .35576 .34726 .33907 .33117 .32356 .31621 .3091263.................................................. .39669 .38717 .37799 .36913 .36060 .35236 .34441 .33674 .32933 .3221764.................................................. .41031 .40078 .39159 .38272 .37415 .36588 .35789 .35016 .34270 .3354865.................................................. .42416 .41464 .40545 .39656 .38798 .37968 .37166 .36390 .35639 .3491266.................................................. .43825 .42876 .41958 .41070 .40211 .39380 .38576 .37797 .37043 .3631267.................................................. .45260 .44315 .43399 .42513 .41655 .40824 .40019 .39238 .38482 .3774968.................................................. .46720 .45779 .44868 .43985 .43129 .42299 .41494 .40713 .39956 .3922169.................................................. .48197 .47263 .46357 .45478 .44625 .43798 .42995 .42215 .41458 .4072270.................................................. .49686 .48760 .47861 .46988 .46140 .45316 .44516 .43738 .42983 .4224871.................................................. .51182 .50265 .49374 .48508 .47666 .46847 .46051 .45276 .44523 .4379072.................................................. .52685 .51778 .50896 .50038 .49203 .48390 .47599 .46829 .46079 .4534973.................................................. .54194 .53298 .52426 .51578 .50751 .49946 .49161 .48397 .47652 .4692674.................................................. .55714 .54832 .53972 .53134 .52317 .51520 .50744 .49986 .49247 .4852775.................................................. .57250 .56382 .55536 .54710 .53904 .53118 .52351 .51601 .50870 .5015676.................................................. .58803 .57951 .57120 .56308 .55515 .54740 .53984 .53245 .52522 .5181777.................................................. .60369 .59535 .58720 .57923 .57144 .56383 .55639 .54912 .54200 .5350478.................................................. .61942 .61126 .60329 .59549 .58787 .58040 .57310 .56596 .55896 .5521279.................................................. .63508 .62713 .61935 .61174 .60428 .59698 .58983 .58283 .57597 .5692580.................................................. .65059 .64285 .63527 .62785 .62058 .61345 .60646 .59961 .59290 .5863281.................................................. .66579 .65827 .65090 .64368 .63659 .62965 .62283 .61615 .60959 .6031682.................................................. .68061 .67332 .66616 .65914 .65226 .64550 .63886 .63235 .62595 .6196883.................................................. .69499 .68793 .68099 .67418 .66749 .66092 .65447 .64813 .64191 .6357984.................................................. .70896 .70213 .69541 .68881 .68233 .67595 .66969 .66353 .65748 .6515385.................................................. .72256 .71596 .70947 .70308 .69681 .69063 .68456 .67859 .67271 .6669386.................................................. .73569 .72931 .72305 .71688 .71081 .70484 .69896 .69318 .68748 .6818887.................................................. .74818 .74204 .73599 .73003 .72417 .71839 .71271 .70711 .70159 .6961688.................................................. .76011 .75419 .74836 .74261 .73695 .73137 .72588 .72046 .71512 .7098689.................................................. .77169 .76599 .76037 .75484 .74938 .74400 .73870 .73347 .72831 .7232390.................................................. .78302 .77755 .77215 .76683 .76158 .75640 .75129 .74625 .74128 .7363891.................................................. .79395 .78870 .78352 .77842 .77337 .76840 .76349 .75864 .75385 .7491392.................................................. .80423 .79920 .79423 .78933 .78449 .77971 .77499 .77033 .76572 .7611893.................................................. .81377 .80894 .80417 .79946 .79481 .79022 .78568 .78120 .77677 .7723994.................................................. .82247 .81784 .81325 .80873 .80425 .79983 .79547 .79115 .78688 .7826695.................................................. .83033 .82586 .82145 .81709 .81278 .80852 .80431 .80014 .79602 .7919596.................................................. .83729 .83298 .82872 .82451 .82034 .81622 .81215 .80812 .80414 .8001997.................................................. .84361 .83944 .83532 .83124 .82721 .82322 .81927 .81537 .81151 .8076998.................................................. .84929 .84525 .84126 .83730 .83339 .82952 .82569 .82190 .81815 .8144399.................................................. .85454 .85062 .84674 .84290 .83910 .83534 .83161 .82792 .82427 .82066100................................................. .85942 .85561 .85184 .84810 .84440 .84074 .83711 .83352 .82997 .82644101................................................. .86408 .86037 .85670 .85306 .84946 .84589 .84236 .83886 .83539 .83196102................................................. .86894 .86534 .86177 .85823 .85473 .85126 .84782 .84442 .84104 .83770103................................................. .87408 .87060 .86714 .86371 .86032 .85695 .85362 .85031 .84703 .84378104................................................. .87980 .87644 .87311 .86980 .86653 .86328 .86005 .85686 .85369 .85054105................................................. .88684 .88363 .88046 .87731 .87418 .87108 .86800 .86494 .86191 .85890106................................................. .89685 .89389 .89095 .88804 .88514 .88226 .87940 .87656 .87374 .87094107................................................. .91117 .90858 .90600 .90344 .90089 .89836 .89584 .89334 .89085 .88838108................................................. .93414 .93217 .93022 .92828 .92634 .92442 .92250 .92060 .91870 .91681109................................................. .97081 .96992 .96904 .96816 .96729 .96642 .96555 .96468 .96382 .96296--------------------------------------------------------------------------------------------------------------------------------------------------------
Table S_Based on Life Table 80CNSMT Single Life Remainder Factors [Applicable After April 30, 1989, and Before May 1, 1999]-------------------------------------------------------------------------------------------------------------------------------------------------------- Interest rate Age --------------------------------------------------------------------------------------------------- 8.2% 8.4% 8.6% 8.8% 9.0% 9.2% 9.4% 9.6% 9.8% 10.0%--------------------------------------------------------------------------------------------------------------------------------------------------------0................................................... .02341 .02276 .02217 .02163 .02114 .02069 .02027 .01989 .01954 .019221................................................... .01237 .01170 .01108 .01052 .01000 .00953 .00910 .00871 .00834 .008012................................................... .01243 .01172 .01107 .01048 .00994 .00944 .00899 .00857 .00819 .007843................................................... .01278 .01203 .01135 .01073 .01016 .00964 .00916 .00872 .00832 .007954................................................... .01332 .01253 .01182 .01116 .01056 .01001 .00951 .00904 .00862 .008225................................................... .01400 .01317 .01241 .01172 .01109 .01051 .00998 .00949 .00904 .008626................................................... .01477 .01390 .01310 .01238 .01171 .01110 .01054 .01002 .00954 .009107................................................... .01563 .01472 .01389 .01312 .01242 .01178 .01118 .01064 .01013 .009668................................................... .01660 .01564 .01477 .01396 .01322 .01254 .01192 .01134 .01081 .010319................................................... .01770 .01669 .01577 .01492 .01414 .01342 .01276 .01216 .01159 .0110710.................................................. .01891 .01785 .01688 .01599 .01517 .01442 .01372 .01308 .01249 .0119411.................................................. .02026 .01915 .01814 .01720 .01634 .01555 .01481 .01414 .01351 .0129312.................................................. .02173 .02056 .01950 .01852 .01761 .01678 .01601 .01529 .01463 .0140213.................................................. .02326 .02204 .02092 .01989 .01895 .01807 .01726 .01651 .01582 .0151714.................................................. .02478 .02351 .02234 .02126 .02027 .01935 .01850 .01771 .01698 .0163015.................................................. .02628 .02495 .02372 .02259 .02155 .02058 .01969 .01886 .01810 .0173816.................................................. .02774 .02635 .02507 .02388 .02279 .02178 .02084 .01997 .01917 .0184217.................................................. .02917 .02772 .02637 .02513 .02399 .02293 .02194 .02103 .02018 .0194018.................................................. .03059 .02907 .02767 .02637 .02517 .02406 .02302 .02207 .02118 .0203519.................................................. .03205 .03046 .02899 .02763 .02637 .02521 .02412 .02312 .02218 .0213120.................................................. .03355 .03188 .03035 .02892 .02760 .02638 .02524 .02419 .02320 .0222921.................................................. .03509 .03334 .03173 .03024 .02886 .02758 .02638 .02527 .02424 .0232822.................................................. .03669 .03487 .03318 .03162 .03017 .02882 .02757 .02640 .02532 .0243023.................................................. .03837 .03646 .03470 .03306 .03154 .03013 .02881 .02759 .02644 .0253824.................................................. .04018 .03819 .03634 .03463 .03303 .03155 .03016 .02888 .02767 .0265525.................................................. .04214 .04006 .03812 .03633 .03465 .03309 .03164 .03029 .02902 .0278426.................................................. .04428 .04210 .04008 .03820 .03644 .03481 .03328 .03186 .03052 .0292827.................................................. .04662 .04434 .04223 .04025 .03841 .03670 .03509 .03360 .03219 .0308828.................................................. .04915 .04677 .04456 .04249 .04056 .03876 .03708 .03550 .03403 .0326429.................................................. .05189 .04941 .04709 .04493 .04291 .04102 .03925 .03760 .03604 .0345830.................................................. .05485 .05226 .04984 .04757 .04546 .04348 .04162 .03988 .03825 .0367131.................................................. .05805 .05535 .05282 .05045 .04824 .04616 .04421 .04238 .04067 .0390532.................................................. .06149 .05867 .05603 .05356 .05124 .04906 .04702 .04510 .04329 .0416033.................................................. .06520 .06226 .05950 .05692 .05449 .05221 .05007 .04806 .04616 .0443834.................................................. .06916 .06609 .06322 .06052 .05799 .05560 .05336 .05125 .04926 .0473835.................................................. .07339 .07020 .06720 .06439 .06174 .05925 .05690 .05469 .05260 .0506336.................................................. .07787 .07455 .07143 .06850 .06573 .06313 .06068 .05836 .05617 .0541137.................................................. .08262 .07917 .07593 .07287 .06999 .06727 .06470 .06228 .05999 .0578338.................................................. .08765 .08407 .08069 .07751 .07451 .07167 .06899 .06646 .06407 .0618039.................................................. .09296 .08925 .08574 .08243 .07931 .07635 .07356 .07092 .06841 .0660440.................................................. .09858 .09472 .09109 .08765 .08440 .08132 .07841 .07565 .07303 .0705541.................................................. .10449 .10050 .09673 .09316 .08978 .08658 .08355 .08067 .07794 .0753542.................................................. .11069 .10656 .10265 .09895 .09544 .09212 .08896 .08596 .08312 .0804143.................................................. .11718 .11291 .10887 .10503 .10140 .09794 .09466 .09154 .08858 .0857644.................................................. .12399 .11958 .11540 .11143 .10766 .10407 .10067 .09743 .09434 .0914145.................................................. .13111 .12656 .12224 .11814 .11423 .11052 .10699 .10362 .10042 .0973646.................................................. .13856 .13387 .12941 .12516 .12113 .11728 .11362 .11013 .10680 .1036347.................................................. .14633 .14150 .13690 .13252 .12835 .12438 .12059 .11697 .11352 .1102248.................................................. .15442 .14945 .14471 .14020 .13589 .13179 .12787 .12412 .12055 .1171349.................................................. .16280 .15769 .15281 .14816 .14373 .13949 .13544 .13157 .12787 .1243350.................................................. .17147 .16622 .16121 .15643 .15186 .14749 .14331 .13931 .13548 .1318251.................................................. .18045 .17507 .16993 .16501 .16030 .15580 .15150 .14737 .14342 .1396352.................................................. .18979 .18427 .17899 .17394 .16911 .16448 .16004 .15579 .15172 .1478053.................................................. .19947 .19383 .18842 .18324 .17828 .17352 .16896 .16458 .16038 .1563554.................................................. .20950 .20372 .19819 .19288 .18779 .18291 .17822 .17372 .16940 .1652455.................................................. .21986 .21397 .20831 .20288 .19767 .19266 .18785 .18322 .17878 .1745056.................................................. .23058 .22457 .21879 .21324 .20791 .20278 .19785 .19310 .18854 .1841457.................................................. .24167 .23554 .22965 .22399 .21854 .21329 .20824 .20338 .19870 .1941958.................................................. .25314 .24690 .24090 .23512 .22956 .22420 .21904 .21407 .20927 .2046459.................................................. .26497 .25863 .25252 .24664 .24097 .23550 .23023 .22515 .22024 .2155160.................................................. .27712 .27068 .26448 .25849 .25272 .24716 .24178 .23659 .23158 .2267461.................................................. .28956 .28304 .27674 .27067 .26480 .25913 .25366 .24837 .24325 .2383162.................................................. .30228 .29567 .28929 .28312 .27717 .27141 .26584 .26045 .25524 .2502063.................................................. .31525 .30857 .30211 .29586 .28982 .28397 .27832 .27284 .26754 .2624064.................................................. .32851 .32176 .31522 .30890 .30278 .29685 .29111 .28555 .28016 .2749365.................................................. .34209 .33528 .32868 .32229 .31610 .31010 .30429 .29865 .29317 .2878766.................................................. .35604 .34918 .34253 .33609 .32983 .32377 .31788 .31217 .30663 .3012467.................................................. .37037 .36347 .35678 .35028 .34398 .33786 .33191 .32614 .32053 .3150868.................................................. .38508 .37815 .37142 .36489 .35854 .35237 .34638 .34055 .33488 .3293769.................................................. .40008 .39313 .38638 .37982 .37344 .36724 .36120 .35533 .34961 .3440570.................................................. .41533 .40838 .40162 .39504 .38864 .38241 .37634 .37043 .36468 .3590771.................................................. .43076 .42382 .41705 .41047 .40405 .39780 .39171 .38578 .38000 .3743672.................................................. .44638 .43945 .43269 .42611 .41969 .41344 .40733 .40138 .39558 .3899173.................................................. .46218 .45527 .44854 .44197 .43556 .42931 .42321 .41725 .41143 .4057574.................................................. .47823 .47137 .46466 .45812 .45173 .44549 .43940 .43345 .42763 .4219575.................................................. .49459 .48777 .48112 .47462 .46826 .46205 .45598 .45004 .44424 .4385676.................................................. .51127 .50452 .49793 .49148 .48517 .47900 .47297 .46706 .46129 .4556377.................................................. .52823 .52157 .51505 .50867 .50243 .49632 .49033 .48447 .47873 .4731178.................................................. .54541 .53885 .53242 .52613 .51996 .51392 .50800 .50220 .49652 .4909479.................................................. .56267 .55621 .54989 .54369 .53762 .53166 .52582 .52009 .51448 .5089780.................................................. .57987 .57354 .56733 .56125 .55527 .54941 .54366 .53802 .53248 .5270581.................................................. .59685 .59065 .58457 .57860 .57274 .56699 .56134 .55579 .55035 .5449982.................................................. .61351 .60746 .60151 .59567 .58993 .58429 .57875 .57331 .56796 .5627083.................................................. .62978 .62387 .61806 .61236 .60675 .60123 .59581 .59047 .58523 .5800784.................................................. .64567 .63992 .63426 .62869 .62321 .61783 .61253 .60731 .60218 .5971385.................................................. .66125 .65565 .65014 .64472 .63938 .63413 .62896 .62387 .61886 .6139286.................................................. .67636 .67092 .66557 .66030 .65511 .65000 .64496 .64000 .63511 .6303087.................................................. .69081 .68554 .68034 .67522 .67018 .66520 .66031 .65548 .65071 .6460288.................................................. .70468 .69957 .69453 .68956 .68466 .67983 .67507 .67037 .66574 .6611789.................................................. .71821 .71326 .70838 .70357 .69882 .69414 .68952 .68495 .68045 .6760190.................................................. .73153 .72676 .72204 .71739 .71280 .70827 .70379 .69938 .69502 .6907191.................................................. .74447 .73986 .73532 .73083 .72640 .72202 .71770 .71343 .70921 .7050492.................................................. .75669 .75225 .74787 .74354 .73927 .73504 .73087 .72674 .72267 .7186493.................................................. .76807 .76379 .75957 .75540 .75127 .74719 .74317 .73918 .73524 .7313594.................................................. .77849 .77437 .77030 .76627 .76229 .75835 .75446 .75061 .74680 .7430395.................................................. .78792 .78394 .78001 .77611 .77226 .76845 .76468 .76096 .75727 .7536296.................................................. .79630 .79244 .78863 .78485 .78112 .77742 .77377 .77015 .76657 .7630397.................................................. .80391 .80016 .79646 .79280 .78917 .78559 .78203 .77852 .77504 .7716098.................................................. .81076 .80712 .80352 .79996 .79643 .79294 .78948 .78606 .78267 .7793199.................................................. .81709 .81354 .81004 .80657 .80313 .79972 .79635 .79302 .78971 .78644100................................................. .82296 .81950 .81609 .81270 .80934 .80602 .80273 .79947 .79624 .79304101................................................. .82855 .82518 .82185 .81854 .81526 .81201 .80880 .80561 .80245 .79932102................................................. .83438 .83110 .82785 .82462 .82142 .81826 .81512 .81200 .80892 .80586103................................................. .84056 .83737 .83420 .83106 .82795 .82487 .82181 .81878 .81577 .81279104................................................. .84743 .84433 .84127 .83822 .83521 .83221 .82924 .82630 .82338 .82048105................................................. .85591 .85295 .85001 .84709 .84419 .84132 .83846 .83563 .83282 .83003106................................................. .86816 .86540 .86266 .85993 .85723 .85454 .85187 .84922 .84659 .84397107................................................. .88592 .88348 .88105 .87863 .87623 .87384 .87147 .86911 .86676 .86443108................................................. .91493 .91306 .91119 .90934 .90749 .90566 .90383 .90201 .90020 .89840109................................................. .96211 .96125 .96041 .95956 .95872 .95788 .95704 .95620 .95537 .95455--------------------------------------------------------------------------------------------------------------------------------------------------------
Table S_Based on Life Table 80CNSMT Single Life Remainder Factors [Applicable After April 30, 1989, Before May 1, 1999]-------------------------------------------------------------------------------------------------------------------------------------------------------- Interest rate Age --------------------------------------------------------------------------------------------------- 10.2% 10.4% 10.6% 10.8% 11.0% 11.2% 11.4% 11.6% 11.8% 12.0%--------------------------------------------------------------------------------------------------------------------------------------------------------0................................................... .01891 .01864 .01838 .01814 .01791 .01770 .01750 .01732 .01715 .016981................................................... .00770 .00741 .00715 .00690 .00667 .00646 .00626 .00608 .00590 .005742................................................... .00751 .00721 .00693 .00667 .00643 .00620 .00600 .00580 .00562 .005443................................................... .00760 .00728 .00699 .00671 .00646 .00622 .00600 .00579 .00560 .005414................................................... .00786 .00752 .00721 .00692 .00665 .00639 .00616 .00594 .00573 .005545................................................... .00824 .00788 .00755 .00724 .00695 .00668 .00643 .00620 .00598 .005786................................................... .00869 .00832 .00796 .00764 .00733 .00705 .00678 .00654 .00630 .006087................................................... .00923 .00883 .00846 .00811 .00779 .00749 .00720 .00694 .00669 .006468................................................... .00986 .00943 .00904 .00867 .00833 .00801 .00771 .00743 .00716 .006929................................................... .01059 .01014 .00972 .00933 .00897 .00863 .00831 .00801 .00773 .0074710.................................................. .01142 .01095 .01051 .01009 .00971 .00935 .00901 .00869 .00840 .0081211.................................................. .01239 .01189 .01142 .01098 .01057 .01019 .00983 .00950 .00918 .0088912.................................................. .01345 .01292 .01243 .01197 .01154 .01113 .01075 .01040 .01007 .0097513.................................................. .01457 .01401 .01349 .01300 .01255 .01212 .01172 .01135 .01100 .0106714.................................................. .01567 .01508 .01453 .01402 .01354 .01309 .01267 .01227 .01190 .0115515.................................................. .01672 .01610 .01552 .01498 .01448 .01400 .01356 .01314 .01275 .0123816.................................................. .01772 .01707 .01646 .01589 .01536 .01486 .01439 .01396 .01354 .0131517.................................................. .01866 .01798 .01734 .01674 .01618 .01566 .01516 .01470 .01427 .0138618.................................................. .01958 .01886 .01818 .01755 .01697 .01641 .01590 .01541 .01495 .0145219.................................................. .02050 .01974 .01903 .01837 .01775 .01717 .01662 .01611 .01563 .0151720.................................................. .02143 .02064 .01989 .01919 .01854 .01793 .01735 .01681 .01630 .0158221.................................................. .02238 .02154 .02075 .02002 .01933 .01868 .01807 .01750 .01696 .0164622.................................................. .02336 .02247 .02164 .02087 .02014 .01946 .01882 .01821 .01764 .0171123.................................................. .02438 .02345 .02257 .02176 .02099 .02027 .01959 .01895 .01835 .0177824.................................................. .02550 .02451 .02359 .02273 .02192 .02115 .02044 .01976 .01913 .0185325.................................................. .02673 .02569 .02472 .02381 .02295 .02214 .02138 .02067 .01999 .0193626.................................................. .02811 .02701 .02598 .02502 .02411 .02326 .02246 .02170 .02098 .0203127.................................................. .02965 .02849 .02741 .02639 .02543 .02452 .02367 .02287 .02211 .0214028.................................................. .03134 .03013 .02898 .02790 .02689 .02593 .02503 .02418 .02338 .0226229.................................................. .03322 .03193 .03072 .02958 .02851 .02750 .02654 .02564 .02479 .0239830.................................................. .03527 .03391 .03264 .03143 .03030 .02923 .02821 .02726 .02635 .0255031.................................................. .03753 .03610 .03475 .03348 .03228 .03115 .03008 .02907 .02811 .0272032.................................................. .04000 .03849 .03707 .03573 .03446 .03326 .03213 .03105 .03004 .0290733.................................................. .04269 .04111 .03961 .03819 .03685 .03558 .03438 .03325 .03217 .0311534.................................................. .04561 .04394 .04236 .04087 .03946 .03812 .03685 .03565 .03451 .0334235.................................................. .04877 .04702 .04535 .04378 .04229 .04087 .03953 .03826 .03706 .0359136.................................................. .05215 .05031 .04856 .04690 .04533 .04384 .04242 .04108 .03980 .0385937.................................................. .05578 .05384 .05200 .05025 .04860 .04703 .04553 .04411 .04276 .0414838.................................................. .05965 .05761 .05568 .05385 .05211 .05045 .04888 .04738 .04595 .0446039.................................................. .06379 .06165 .05962 .05770 .05587 .05412 .05247 .05089 .04939 .0479540.................................................. .06820 .06596 .06383 .06181 .05989 .05806 .05631 .05465 .05307 .0515541.................................................. .07288 .07054 .06832 .06620 .06418 .06226 .06042 .05868 .05701 .0554142.................................................. .07784 .07539 .07306 .07085 .06873 .06671 .06479 .06295 .06119 .0595243.................................................. .08308 .08052 .07808 .07576 .07355 .07143 .06941 .06748 .06564 .0638744.................................................. .08861 .08594 .08340 .08097 .07865 .07644 .07432 .07230 .07036 .0685145.................................................. .09445 .09167 .08901 .08648 .08406 .08174 .07953 .07741 .07538 .0734346.................................................. .10060 .09770 .09494 .09230 .08977 .08735 .08503 .08281 .08068 .0786547.................................................. .10707 .10406 .10119 .09843 .09579 .09327 .09085 .08853 .08630 .0841748.................................................. .11386 .11073 .10774 .10487 .10213 .09949 .09697 .09455 .09222 .0899949.................................................. .12094 .11769 .11458 .11160 .10874 .10600 .10337 .10084 .09842 .0960950.................................................. .12831 .12494 .12172 .11862 .11565 .11280 .11006 .10743 .10490 .1024751.................................................. .13600 .13251 .12917 .12596 .12288 .11991 .11706 .11432 .11169 .1091552.................................................. .14405 .14044 .13698 .13366 .13046 .12738 .12442 .12157 .11883 .1161953.................................................. .15247 .14875 .14517 .14172 .13841 .13522 .13215 .12919 .12635 .1236054.................................................. .16124 .15740 .15370 .15014 .14671 .14341 .14023 .13717 .13421 .1313655.................................................. .17039 .16642 .16261 .15893 .15539 .15198 .14868 .14551 .14244 .1394856.................................................. .17991 .17583 .17190 .16811 .16445 .16092 .15752 .15423 .15106 .1479957.................................................. .18984 .18564 .18160 .17769 .17392 .17029 .16677 .16338 .16010 .1569258.................................................. .20018 .19587 .19172 .18770 .18382 .18007 .17645 .17295 .16956 .1662859.................................................. .21093 .20652 .20225 .19812 .19414 .19028 .18655 .18294 .17945 .1760660.................................................. .22206 .21753 .21316 .20893 .20483 .20087 .19703 .19332 .18972 .1862461.................................................. .23353 .22890 .22442 .22009 .21589 .21182 .20788 .20407 .20037 .1967862.................................................. .24532 .24059 .23601 .23158 .22728 .22311 .21907 .21515 .21135 .2076763.................................................. .25742 .25260 .24793 .24339 .23900 .23473 .23060 .22658 .22268 .2189064.................................................. .26987 .26495 .26019 .25556 .25107 .24671 .24248 .23837 .23438 .2305065.................................................. .28271 .27771 .27286 .26815 .26357 .25912 .25480 .25059 .24651 .2425466.................................................. .29601 .29093 .28600 .28120 .27654 .27200 .26760 .26331 .25913 .2550767.................................................. .30978 .30462 .29961 .29474 .29000 .28539 .28090 .27653 .27227 .2681368.................................................. .32401 .31879 .31371 .30877 .30396 .29927 .29471 .29027 .28593 .2817169.................................................. .33863 .33336 .32822 .32322 .31835 .31359 .30896 .30445 .30005 .2957670.................................................. .35361 .34829 .34310 .33804 .33311 .32830 .32361 .31903 .31457 .3102171.................................................. .36886 .36349 .35826 .35316 .34818 .34332 .33858 .33394 .32942 .3250072.................................................. .38439 .37899 .37373 .36858 .36356 .35866 .35387 .34919 .34461 .3401573.................................................. .40021 .39479 .38950 .38432 .37927 .37433 .36950 .36478 .36016 .3556574.................................................. .41639 .41096 .40565 .40046 .39538 .39042 .38556 .38081 .37616 .3716175.................................................. .43301 .42758 .42226 .41706 .41198 .40699 .40212 .39734 .39267 .3880976.................................................. .45009 .44467 .43937 .43417 .42908 .42410 .41921 .41443 .40974 .4051477.................................................. .46761 .46221 .45693 .45175 .44667 .44170 .43682 .43203 .42734 .4227478.................................................. .48548 .48013 .47488 .46973 .46468 .45972 .45486 .45009 .44541 .4408279.................................................. .50356 .49826 .49306 .48795 .48294 .47802 .47319 .46845 .46379 .4592280.................................................. .52171 .51647 .51133 .50628 .50132 .49644 .49166 .48695 .48233 .4777981.................................................. .53974 .53457 .52950 .52451 .51961 .51479 .51006 .50541 .50083 .4963382.................................................. .55753 .55245 .54745 .54254 .53771 .53296 .52828 .52369 .51917 .5147283.................................................. .57500 .57001 .56510 .56026 .55551 .55083 .54623 .54170 .53724 .5328584.................................................. .59216 .58726 .58245 .57770 .57304 .56844 .56391 .55945 .55506 .5507485.................................................. .60906 .60428 .59956 .59492 .59034 .58583 .58139 .57702 .57270 .5684586.................................................. .62555 .62088 .61627 .61173 .60725 .60284 .59849 .59420 .58997 .5858087.................................................. .64139 .63683 .63233 .62790 .62352 .61921 .61495 .61076 .60661 .6025388.................................................. .65666 .65221 .64783 .64350 .63923 .63502 .63086 .62675 .62270 .6187189.................................................. .67163 .66730 .66304 .65882 .65466 .65055 .64650 .64249 .63854 .6346390.................................................. .68646 .68226 .67812 .67402 .66998 .66599 .66204 .65814 .65430 .6504991.................................................. .70093 .69686 .69285 .68888 .68496 .68108 .67725 .67347 .66973 .6660492.................................................. .71466 .71073 .70684 .70300 .69920 .69545 .69173 .68806 .68444 .6808593.................................................. .72750 .72370 .71994 .71622 .71254 .70890 .70530 .70174 .69822 .6947494.................................................. .73931 .73562 .73198 .72838 .72481 .72129 .71780 .71434 .71093 .7075595.................................................. .75001 .74644 .74291 .73941 .73595 .73253 .72914 .72579 .72247 .7191996.................................................. .75953 .75606 .75262 .74923 .74586 .74253 .73924 .73598 .73275 .7295597.................................................. .76819 .76481 .76147 .75816 .75489 .75165 .74844 .74526 .74211 .7389998.................................................. .77599 .77270 .76944 .76621 .76302 .75986 .75672 .75362 .75054 .7475099.................................................. .78319 .77998 .77680 .77365 .77053 .76744 .76437 .76134 .75833 .75535100................................................. .78987 .78673 .78362 .78054 .77748 .77446 .77146 .76849 .76555 .76263101................................................. .79622 .79315 .79010 .78708 .78409 .78113 .77819 .77528 .77239 .76953102................................................. .80283 .79983 .79685 .79390 .79097 .78807 .78519 .78234 .77951 .77671103................................................. .80983 .80690 .80399 .80111 .79825 .79541 .79260 .78981 .78705 .78430104................................................. .81760 .81475 .81192 .80912 .80633 .80357 .80083 .79810 .79541 .79273105................................................. .82726 .82451 .82178 .81907 .81638 .81371 .81106 .80843 .80582 .80322106................................................. .84137 .83879 .83623 .83368 .83115 .82863 .82614 .82366 .82119 .81874107................................................. .86211 .85981 .85751 .85523 .85297 .85071 .84847 .84624 .84403 .84182108................................................. .89660 .89481 .89304 .89127 .88950 .88775 .88601 .88427 .88254 .88081109................................................. .95372 .95290 .95208 .95126 .95045 .94964 .94883 .94803 .94723 .94643--------------------------------------------------------------------------------------------------------------------------------------------------------
Table S_Based on Life Table 80CNSMT Single Life Remainder Factors [Applicable After April 30, 1989, and Before May 1, 1999]-------------------------------------------------------------------------------------------------------------------------------------------------------- Interest rate Age --------------------------------------------------------------------------------------------------- 12.2% 12.4% 12.6% 12.8% 13.0% 13.2% 13.4% 13.6% 13.8% 14.0%--------------------------------------------------------------------------------------------------------------------------------------------------------0................................................... .01683 .01669 .01655 .01642 .01630 .01618 .01607 .01596 .01586 .015761................................................... .00559 .00544 .00531 .00518 .00506 .00494 .00484 .00473 .00464 .004542................................................... .00528 .00513 .00499 .00485 .00473 .00461 .00449 .00439 .00428 .004193................................................... .00524 .00508 .00493 .00479 .00465 .00453 .00441 .00429 .00419 .004084................................................... .00536 .00519 .00503 .00488 .00473 .00460 .00447 .00435 .00423 .004125................................................... .00558 .00540 .00523 .00507 .00492 .00477 .00464 .00451 .00439 .004276................................................... .00588 .00569 .00550 .00533 .00517 .00502 .00487 .00473 .00460 .004487................................................... .00624 .00604 .00584 .00566 .00549 .00532 .00517 .00502 .00488 .004758................................................... .00668 .00646 .00626 .00606 .00588 .00570 .00554 .00538 .00523 .005099................................................... .00722 .00699 .00677 .00656 .00636 .00617 .00600 .00583 .00567 .0055210.................................................. .00785 .00761 .00737 .00715 .00694 .00674 .00655 .00637 .00620 .0060411.................................................. .00861 .00835 .00810 .00786 .00764 .00743 .00723 .00704 .00686 .0066812.................................................. .00946 .00918 .00891 .00866 .00843 .00820 .00799 .00779 .00760 .0074113.................................................. .01035 .01006 .00978 .00951 .00927 .00903 .00880 .00859 .00839 .0081914.................................................. .01122 .01091 .01061 .01034 .01007 .00982 .00958 .00936 .00914 .0089415.................................................. .01203 .01171 .01140 .01110 .01082 .01056 .01031 .01007 .00985 .0096316.................................................. .01279 .01244 .01211 .01181 .01151 .01123 .01097 .01072 .01048 .0102517.................................................. .01347 .01311 .01276 .01244 .01213 .01184 .01156 .01130 .01104 .0108118.................................................. .01411 .01373 .01336 .01302 .01270 .01239 .01210 .01182 .01155 .0113019.................................................. .01474 .01434 .01396 .01359 .01325 .01293 .01262 .01233 .01205 .0117820.................................................. .01537 .01494 .01454 .01415 .01379 .01345 .01313 .01282 .01252 .0122421.................................................. .01598 .01553 .01510 .01470 .01432 .01396 .01361 .01329 .01298 .0126822.................................................. .01660 .01613 .01568 .01525 .01485 .01446 .01410 .01375 .01343 .0131223.................................................. .01725 .01674 .01627 .01581 .01539 .01498 .01460 .01423 .01388 .0135524.................................................. .01796 .01742 .01692 .01644 .01599 .01556 .01515 .01476 .01439 .0140425.................................................. .01876 .01819 .01765 .01714 .01666 .01621 .01577 .01536 .01497 .0146026.................................................. .01967 .01907 .01850 .01796 .01745 .01696 .01650 .01606 .01565 .0152527.................................................. .02072 .02008 .01948 .01890 .01836 .01784 .01735 .01688 .01644 .0160128.................................................. .02190 .02122 .02057 .01996 .01938 .01883 .01831 .01781 .01734 .0168929.................................................. .02322 .02249 .02181 .02116 .02054 .01996 .01940 .01887 .01836 .0178830.................................................. .02469 .02392 .02319 .02250 .02184 .02122 .02062 .02006 .01952 .0190031.................................................. .02634 .02552 .02475 .02401 .02331 .02264 .02201 .02140 .02083 .0202832.................................................. .02816 .02729 .02647 .02568 .02494 .02423 .02355 .02291 .02229 .0217033.................................................. .03018 .02926 .02838 .02755 .02675 .02600 .02528 .02459 .02393 .0233134.................................................. .03239 .03142 .03048 .02960 .02875 .02795 .02718 .02645 .02575 .0250835.................................................. .03482 .03378 .03279 .03185 .03095 .03009 .02928 .02850 .02775 .0270436.................................................. .03743 .03633 .03528 .03428 .03333 .03242 .03155 .03072 .02992 .0291637.................................................. .04026 .03909 .03798 .03692 .03591 .03494 .03401 .03313 .03228 .0314738.................................................. .04330 .04207 .04089 .03977 .03869 .03767 .03668 .03574 .03484 .0339839.................................................. .04658 .04528 .04403 .04284 .04170 .04061 .03957 .03857 .03762 .0367040.................................................. .05011 .04873 .04741 .04615 .04495 .04379 .04269 .04163 .04061 .0396441.................................................. .05389 .05244 .05104 .04971 .04844 .04721 .04604 .04492 .04384 .0428142.................................................. .05791 .05638 .05491 .05350 .05216 .05086 .04962 .04844 .04729 .0462043.................................................. .06219 .06057 .05902 .05754 .05612 .05475 .05344 .05218 .05098 .0498144.................................................. .06673 .06503 .06340 .06184 .06034 .05890 .05752 .05619 .05491 .0536845.................................................. .07157 .06978 .06806 .06642 .06484 .06332 .06186 .06046 .05911 .0578146.................................................. .07669 .07481 .07301 .07128 .06962 .06802 .06649 .06501 .06358 .0622147.................................................. .08212 .08015 .07826 .07645 .07470 .07302 .07140 .06984 .06834 .0669048.................................................. .08784 .08578 .08380 .08190 .08006 .07830 .07660 .07496 .07338 .0718649.................................................. .09384 .09169 .08961 .08762 .08570 .08384 .08206 .08034 .07868 .0770850.................................................. .10013 .09787 .09570 .09361 .09160 .08966 .08779 .08598 .08424 .0825651.................................................. .10671 .10436 .10209 .09991 .09780 .09577 .09381 .09192 .09009 .0883252.................................................. .11365 .11120 .10883 .10655 .10435 .10222 .10017 .09819 .09628 .0944253.................................................. .12095 .11840 .11593 .11355 .11126 .10904 .10689 .10482 .10282 .1008854.................................................. .12860 .12595 .12338 .12090 .11851 .11619 .11396 .11179 .10970 .1076755.................................................. .13663 .13386 .13120 .12862 .12613 .12372 .12138 .11912 .11694 .1148256.................................................. .14503 .14217 .13940 .13672 .13413 .13162 .12919 .12683 .12456 .1223557.................................................. .15385 .15089 .14801 .14523 .14254 .13994 .13741 .13496 .13259 .1302958.................................................. .16311 .16004 .15706 .15418 .15139 .14868 .14606 .14352 .14105 .1386659.................................................. .17279 .16961 .16654 .16355 .16066 .15786 .15514 .15250 .14994 .1474560.................................................. .18286 .17958 .17640 .17332 .17033 .16743 .16462 .16188 .15922 .1566461.................................................. .19330 .18992 .18665 .18347 .18038 .17738 .17447 .17164 .16889 .1662262.................................................. .20409 .20061 .19724 .19396 .19078 .18768 .18467 .18175 .17891 .1761463.................................................. .21522 .21165 .20818 .20480 .20152 .19833 .19523 .19221 .18928 .1864264.................................................. .22672 .22306 .21949 .21602 .21265 .20937 .20617 .20306 .20003 .1970865.................................................. .23867 .23491 .23125 .22769 .22423 .22085 .21757 .21437 .21125 .2082166.................................................. .25112 .24727 .24353 .23988 .23632 .23286 .22948 .22619 .22299 .2198667.................................................. .26409 .26016 .25633 .25260 .24896 .24541 .24195 .23857 .23528 .2320668.................................................. .27760 .27359 .26968 .26586 .26214 .25851 .25497 .25151 .24814 .2448469.................................................. .29157 .28748 .28350 .27961 .27581 .27211 .26849 .26495 .26150 .2581270.................................................. .30596 .30181 .29775 .29379 .28992 .28614 .28245 .27884 .27532 .2718771.................................................. .32069 .31648 .31236 .30833 .30440 .30055 .29679 .29312 .28952 .2860072.................................................. .33578 .33151 .32733 .32325 .31925 .31535 .31152 .30778 .30412 .3005473.................................................. .35123 .34691 .34269 .33855 .33450 .33054 .32666 .32286 .31914 .3155074.................................................. .36715 .36279 .35852 .35434 .35024 .34623 .34230 .33845 .33468 .3309875.................................................. .38360 .37921 .37491 .37069 .36656 .36250 .35853 .35464 .35082 .3470876.................................................. .40064 .39623 .39190 .38765 .38349 .37941 .37540 .37148 .36762 .3638477.................................................. .41823 .41381 .40947 .40521 .40103 .39692 .39290 .38895 .38507 .3812678.................................................. .43632 .43189 .42755 .42329 .41910 .41499 .41095 .40698 .40309 .3992679.................................................. .45473 .45032 .44599 .44173 .43755 .43344 .42940 .42543 .42153 .4177080.................................................. .47333 .46894 .46463 .46040 .45623 .45213 .44811 .44414 .44025 .4364281.................................................. .49191 .48755 .48328 .47907 .47493 .47085 .46684 .46290 .45902 .4552082.................................................. .51034 .50603 .50179 .49762 .49351 .48947 .48549 .48157 .47772 .4739283.................................................. .52852 .52427 .52008 .51595 .51189 .50788 .50394 .50006 .49623 .4924684.................................................. .54648 .54228 .53815 .53407 .53006 .52610 .52221 .51836 .51458 .5108485.................................................. .56426 .56013 .55606 .55205 .54810 .54420 .54035 .53656 .53282 .5291386.................................................. .58169 .57764 .57364 .56970 .56581 .56197 .55818 .55445 .55076 .5471387.................................................. .59850 .59452 .59060 .58673 .58291 .57913 .57541 .57174 .56811 .5645388.................................................. .61476 .61086 .60702 .60322 .59947 .59577 .59212 .58851 .58494 .5814289.................................................. .63078 .62697 .62321 .61950 .61583 .61220 .60862 .60508 .60159 .5981390.................................................. .64674 .64302 .63935 .63573 .63215 .62861 .62511 .62165 .61823 .6148591.................................................. .66238 .65877 .65520 .65167 .64819 .64474 .64133 .63795 .63462 .6313292.................................................. .67730 .67379 .67032 .66689 .66350 .66014 .65682 .65354 .65029 .6470893.................................................. .69130 .68789 .68452 .68119 .67789 .67463 .67140 .66820 .66504 .6619194.................................................. .70421 .70090 .69762 .69438 .69118 .68800 .68486 .68175 .67867 .6756395.................................................. .71594 .71272 .70954 .70639 .70326 .70017 .69712 .69409 .69109 .6881296.................................................. .72638 .72325 .72014 .71707 .71403 .71101 .70803 .70507 .70215 .6992597.................................................. .73590 .73285 .72982 .72682 .72385 .72090 .71799 .71510 .71224 .7094198.................................................. .74448 .74149 .73853 .73560 .73269 .72981 .72696 .72414 .72134 .7185699.................................................. .75240 .74948 .74658 .74371 .74086 .73805 .73525 .73248 .72974 .72702100................................................. .75974 .75687 .75403 .75121 .74842 .74566 .74292 .74020 .73751 .73484101................................................. .76669 .76388 .76109 .75833 .75559 .75287 .75018 .74751 .74486 .74223102................................................. .77393 .77117 .76844 .76573 .76304 .76037 .75773 .75511 .75251 .74993103................................................. .78158 .77888 .77620 .77355 .77091 .76830 .76571 .76313 .76058 .75805104................................................. .79007 .78743 .78482 .78222 .77964 .77709 .77455 .77203 .76953 .76705105................................................. .80065 .79809 .79556 .79304 .79054 .78805 .78559 .78314 .78071 .77829106................................................. .81631 .81389 .81149 .80911 .80674 .80438 .80204 .79972 .79741 .79511107................................................. .83963 .83745 .83529 .83313 .83099 .82886 .82674 .82463 .82254 .82045108................................................. .87910 .87739 .87569 .87400 .87232 .87064 .86897 .86731 .86566 .86401109................................................. .94563 .94484 .94405 .94326 .94248 .94170 .94092 .94014 .93937 .93860--------------------------------------------------------------------------------------------------------------------------------------------------------
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[Redesignated from 36 FR 6480, Apr. 6, 1971. T.D. 8540, 59 FR 30102, 30105, 30116, June 10, 1994, as amended by T.D. 8819, 64 FR 23190, 23199, 23228, Apr. 30, 1999; 64 FR 33196, June 22, 1999; T.D. 8886, 65 FR 36943, June 12, 2000]
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