26 C.F.R. § 1.664-4A Valuation of charitable remainder interests for which the valuation date is before May 1, 1999.

United States> Code of Federal Regulations> Title 26 - Internal Revenue> PART 1--INCOME TAXES > § 1.664-4A Valuation of charitable remainder interests for which the valuation date is before May 1, 1999.

26 C.F.R. § 1.664-4A Valuation of charitable remainder interests for which the valuation date is before May 1, 1999.

Title 26 - Internal Revenue

Title 26: Internal Revenue
PART 1—INCOME TAXES
unitrust actuarial tables applicable before may 1, 1999

§ 1.664-4A 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 a charitable remainder unitrust under section 664 until 1969. See §20.2031–7A(a) of this chapter (Estate Tax Regulations) for the determination of the present value of a charitable interest for which the valuation date is before January 1, 1952.

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

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

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

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

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

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

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

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

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

   Factor at 9.6 percent for 15 years............................  0.220053Factor at 9.8 percent for 15 years............................   .212862                                                               ---------    Difference................................................   .007191

9.767% − 9.6 ÷ 0.2% == ÷ .007191

X === .006004

   Factor at 9.6 percent for 15 years...........................   0.220053Less: X......................................................    .006004    Interpolated factor......................................    .214049Present value of remainder interest===$100,000x0.214049===$21,404.90

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

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

   Factor at 9 percent at age 50.................................   0.15472Factor at 9.2 percent at age 50...............................    .15003                                                               ---------    Difference................................................    .00469                   9.091%-9%÷0.2%=X÷0.00469                                x=0.00213Factor at 9 percent at age 50.................................    .15472Less: X.......................................................    .00213                                                               ---------    Interpolated factor.......................................    .15259                  Present value of remainder interest=                       $100,000x0.15259=$15,259.00

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

                                                     Table ETable E_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to  a Unitrust Having the Adjusted Payout Rate Shown_Applicable for Transfers After November 30, 1983, and Before                                                   May 1, 1989----------------------------------------------------------------------------------------------------------------                                                                            (2) Adjusted payout rate                            (1) Age                            -------------------------------------------------                                                                  2.2%      2.4%      2.6%      2.8%      3.0%----------------------------------------------------------------------------------------------------------------0.............................................................    .23253    .20635    .18364    .16394    .146831.............................................................    .22196    .19506    .17170    .15139    .133722.............................................................    .22597    .19884    .17523    .15468    .136763.............................................................    .23039    .20304    .17920    .15840    .140244.............................................................    .23503    .20747    .18340    .16237    .143975.............................................................    .23988    .21211    .18783    .16656    .147936.............................................................    .24489    .21693    .19243    .17094    .152077.............................................................    .25004    .22189    .19718    .17546    .156378.............................................................    .25534    .22701    .20209    .18016    .160849.............................................................    .26080    .23230    .20718    .18503    .1654910............................................................    .26640    .23774    .21243    .19008    .1703111............................................................    .27217    .24335    .21786    .19530    .1753212............................................................    .27807    .24911    .22344    .20068    .1804913............................................................    .28407    .25497    .22913    .20618    .1857914............................................................    .29013    .26089    .23489    .21175    .1911515............................................................    .29621    .26684    .24067    .21735    .1965516............................................................    .30229    .27279    .24647    .22296    .2019617............................................................    .30838    .27876    .25228    .22859    .2073918............................................................    .31451    .28477    .25813    .23427    .2128719............................................................    .32070    .29085    .26407    .24003    .2184420............................................................    .32699    .29704    .27012    .24591    .2241321............................................................    .33339    .30335    .27629    .25192    .2299622............................................................    .33991    .30977    .28259    .25807    .2359223............................................................    .34655    .31634    .28904    .26437    .2420524............................................................    .35334    .32306    .29566    .27085    .2483625............................................................    .36031    .32998    .30248    .27754    .2549026............................................................    .36746    .33710    .30952    .28446    .2616727............................................................    .37481    .34443    .31678    .29161    .2686928............................................................    .38236    .35197    .32427    .29901    .2759629............................................................    .39006    .35968    .33194    .30660    .2834430............................................................    .39793    .36757    .33980    .31439    .2911331............................................................    .40594    .37561    .34783    .32237    .2990232............................................................    .41410    .38383    .35605    .33054    .3071133............................................................    .42240    .39220    .36444    .33890    .3154134............................................................    .43084    .40072    .37299    .34744    .3238935............................................................    .43942    .40941    .38172    .35617    .3325836............................................................    .44813    .41824    .39061    .36508    .3414637............................................................    .45696    .42720    .39966    .37416    .3505338............................................................    .46591    .43630    .40885    .38339    .3597739............................................................    .47496    .44552    .41818    .39278    .3691740............................................................    .48412    .45486    .42765    .40232    .3787541............................................................    .49338    .46432    .43725    .41201    .3884942............................................................    .50275    .47391    .44700    .42187    .3984043............................................................    .51221    .48360    .45686    .43186    .4084744............................................................    .52175    .49340    .46685    .44199    .4187045............................................................    .53136    .50327    .47693    .45223    .4290546............................................................    .54104    .51323    .48712    .46259    .4395347............................................................    .55077    .52327    .49739    .47305    .4501348............................................................    .56058    .53339    .50777    .48363    .4608749............................................................    .57043    .54358    .51823    .49432    .4717350............................................................    .58035    .55384    .52879    .50510    .4827151............................................................    .59029    .56415    .53940    .51597    .4937952............................................................    .60027    .57450    .55008    .52692    .5049653............................................................    .61026    .58488    .56080    .53793    .5162054............................................................    .62025    .59528    .57154    .54897    .5275055............................................................    .63022    .60567    .58230    .56004    .5388456............................................................    .64018    .61606    .59306    .57113    .5502157............................................................    .65012    .62644    .60384    .58225    .5616358............................................................    .66004    .63681    .61461    .59337    .5730659............................................................    .66993    .64717    .62538    .60452    .5845360............................................................    .67979    .65751    .63615    .61567    .5960261............................................................    .68963    .66784    .64692    .62683    .6075462............................................................    .69944    .67815    .65769    .63801    .6190863............................................................    .70922    .68844    .66843    .64918    .6306364............................................................    .71893    .69868    .67915    .66032    .6421765............................................................    .72859    .70886    .68982    .67144    .6536966............................................................    .73817    .71897    .70043    .68250    .6651767............................................................    .74766    .72901    .71096    .69350    .6766068............................................................    .75706    .73896    .72142    .70443    .6879669............................................................    .76637    .74882    .73181    .71530    .6992870............................................................    .77559    .75861    .74212    .72610    .7105371............................................................    .78475    .76833    .75237   1.73685   1.7217672............................................................    .79383    .77799    .76257    .74756    .7329473............................................................    .80279    .78753    .77266    .75816    .7440374............................................................    .81158    .79689    .78256    .76858    .7549475............................................................    .82013    .80602    .79223    .77876    .7656176............................................................    .82844    .81488    .80163    .78867    .7759977............................................................    .83648    .82347    .81075    .79829    .7860978............................................................    .84428    .83182    .81961    .80764    .7959279............................................................    .85187    .83994    .82824    .81677    .8055280............................................................    .85927    .84787    .83668    .82569    .8149181............................................................    .86645    .85556    .84487    .83437    .8240482............................................................    .87336    .86299    .85278    .84275    .8328883............................................................    .88003    .87014    .86042    .85084    .8414284............................................................    .88648    .87708    .86782    .85870    .8497185............................................................    .89273    .88381    .87501    .86633    .8577886............................................................    .89868    .89021    .88185    .87360    .8654787............................................................    .90417    .89613    .88818    .88034    .8726088............................................................    .90923    .90158    .89402    .88655    .8791789............................................................    .91396    .90668    .89948    .89237    .8853390............................................................    .91849    .91156    .90471    .89794    .8912491............................................................    .92278    .91620    .90968    .90324    .8968692............................................................    .92673    .92046    .91426    .90812    .9020493............................................................    .93027    .92429    .91837    .91251    .9067094............................................................    .93341    .92768    .92201    .91639    .9108295............................................................    .93612    .93062    .92516    .91976    .9144096............................................................    .93841    .93309    .92782    .92259    .9174097............................................................    .94044    .93529    .93018    .92512    .9200998............................................................    .94223    .93723    .93226    .92733    .9224499............................................................    .94392    .93905    .93421    .92942    .92466100...........................................................    .94559    .94086    .93615    .93149    .92685101...........................................................    .94709    .94248    .93790    .93334    .92882102...........................................................    .94873    .94424    .93979    .93536    .93096103...........................................................    .95077    .94645    .94216    .93789    .93365104...........................................................    .95278    .94862    .94449    .94037    .93628105...........................................................    .95570    .95178    .94787    .94399    .94012106...........................................................    .96017    .95662    .95309    .94957    .94607107...........................................................    .96616    .96313    .96010    .95709    .95408108...........................................................    .97515    .97291    .97067    .96843    .96620109...........................................................    .98900    .98800    .98700    .98600    .98500----------------------------------------------------------------------------------------------------------------

                                                     Table ETable E_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to  a Unitrust Having the Adjusted Payout Rate Shown_Applicable for Transfers After November 30, 1983, and Before                                                   May 1, 1989----------------------------------------------------------------------------------------------------------------                                                                            (2) Adjusted payout rate                           (1) Years                           -------------------------------------------------                                                                  3.2%      3.4%      3.6%      3.8%      4.0%----------------------------------------------------------------------------------------------------------------0.............................................................    .13196    .11901    .10774    .09791    .089331.............................................................    .11834    .10493    .09324    .08303    .074102.............................................................    .12113    .10749    .09557    .08514    .076013.............................................................    .12437    .11050    .09835    .08770    .078374.............................................................    .12787    .11376    .10138    .09052    .080985.............................................................    .13159    .11725    .10465    .09357    .083826.............................................................    .13549    .12092    .10810    .09680    .086847.............................................................    .13956    .12476    .11171    .10019    .090028.............................................................    .14380    .12877    .11549    .10376    .093379.............................................................    .14822    .13296    .11946    .10751    .0969110............................................................    .15282    .13734    .12361    .11144    .1006311............................................................    .15761    .14190    .12795    .11556    .1045412............................................................    .16257    .14663    .13247    .11986    .1086313............................................................    .16764    .15149    .13711    .12428    .1228314............................................................    .17279    .15643    .14182    .12878    .1171215............................................................    .17798    .16140    .14657    .13331    .1214316............................................................    .18318    .16638    .15133    .13785    .1257617............................................................    .18840    .17138    .15611    .14241    .1301018............................................................    .19367    .17643    .16094    .14702    .1344919............................................................    .19903    .18157    .16586    .15172    .1389720............................................................    .20452    .18685    .17092    .15655    .1435821............................................................    .21014    .19226    .17612    .16153    .1483322............................................................    .21591    .19783    .18146    .16665    .1532423............................................................    .22185    .20356    .18698    .17195    .1583224............................................................    .22798    .20949    .19270    .17746    .1636125............................................................    .23434    .21565    .19866    .18321    .1691426............................................................    .24094    .22207    .20489    .18922    .1749427............................................................    .24780    .22875    .21138    .19551    .1810228............................................................    .25492    .23570    .21814    .20208    .1873929............................................................    .26226    .24288    .22514    .20889    .1940030............................................................    .26982    .25029    .23239    .21596    .2008831............................................................    .27759    .25792    .23985    .22324    .2079832............................................................    .28557    .26577    .24755    .23078    .2153333............................................................    .29377    .27385    .25548    .23855    .2229334............................................................    .30217    .28214    .26364    .24656    .2307735............................................................    .31079    .29065    .27203    .25481    .2388736............................................................    .31961    .29939    .28065    .26330    .2472137............................................................    .32863    .30833    .28950    .27202    .2557938............................................................    .33784    .31747    .29855    .28096    .2646039............................................................    .34722    .32680    .30780    .29011    .2736340............................................................    .35679    .33633    .31727    .29948    .2829041............................................................    .36654    .34606    .32693    .30908    .2923942............................................................    .37648    .35599    .33683    .31890    .3021343............................................................    .38659    .36610    .34691    .32894    .3120944............................................................    .39687    .37640    .35720    .33918    .3222745............................................................    .40728    .38685    .36765    .34961    .3326546............................................................    .41785    .39746    .37828    .36023    .3432347............................................................    .42856    .40823    .38908    .37103    .3540048............................................................    .43941    .41917    .40006    .38202    .3649949............................................................    .45040    .43025    .41121    .39320    .3761750............................................................    .46153    .44149    .42252    .40457    .3875651............................................................    .47277    .45286    .43398    .41609    .3991152............................................................    .48412    .46435    .44558    .42776    .4108453............................................................    .49556    .47595    .45731    .43958    .4227254............................................................    .50707    .48763    .46913    .45151    .4347355............................................................    .51864    .49939    .48104    .46354    .4468556............................................................    .53026    .51121    .49303    .47567    .4590857............................................................    .54192    .52310    .50510    .48789    .4714358............................................................    .55363    .53503    .51723    .50019    .4838759............................................................    .56538    .54703    .52945    .51258    .4964260............................................................    .57717    .55909    .54173    .52506    .5090661............................................................    .58901    .57120    .55408    .53763    .5218162............................................................    .60087    .58336    .56650    .55028    .5346663............................................................    .61277    .59556    .57898    .56300    .5476064............................................................    .62467    .60778    .59149    .57577    .5606065............................................................    .63655    .62000    .60402    .58857    .5736566............................................................    .64842    .63221    .61654    .60139    .5867267............................................................    .66023    .64439    .62905    .61420    .5998068............................................................    .67200    .65653    .64154    .62699    .6128969............................................................    .68373    .66865    .65400    .63978    .6259870............................................................    .69541    .68072    .66645    .65257    .6390871............................................................    .70708    .69279    .67890    .66538    .6522272............................................................    .71870    .70484    .69134    .67819    .6653873............................................................    .73025    .71682    .70372    .69095    .6785074............................................................    .74163    .72863    .71595    .70356    .6914775............................................................    .75275    .74019    .72792    .71593    .7042176............................................................    .76360    .75147    .73962    .72802    .7166777............................................................    .77415    .76246    .75102    .73981    .7288378............................................................    .78443    .77318    .76214    .75133    .7407379............................................................    .79448    .78365    .77303    .76261    .7523880............................................................    .80432    .79392    .78371    .77369    .7638481............................................................    .81390    .80393    .79413    .78450    .7750482............................................................    .82317    .81362    .80423    .79499    .7859083............................................................    .83214    .82301    .81402    .80517    .7964584............................................................    .84086    .83214    .82355    .81508    .8067485............................................................    .84935    .84104    .83284    .82476    .8167986............................................................    .85745    .84953    .84172    .83401    .8264087............................................................    .86496    .85741    .84996    .84260    .8353388............................................................    .87189    .86468    .85757    .85054    .8435989............................................................    .87838    .87150    .86471    .85799    .8513590............................................................    .88461    .87806    .87157    .86516    .8588191............................................................    .89055    .88430    .87812    .87200    .8659492............................................................    .89602    .89006    .88416    .87831    .8725293............................................................    .90094    .89524    .88959    .88400    .8784694............................................................    .90530    .89983    .89441    .88904    .8837295............................................................    .90908    .90381    .89359    .89341    .8882896............................................................    .91226    .90716    .90211    .89709    .8921297............................................................    .91510    .91015    .90525    .90038    .8955598............................................................    .91759    .91277    .90800    .90326    .8985599............................................................    .91993    .91524    .91058    .90596    .90137100...........................................................    .92225    .91768    .91315    .90865    .90417101...........................................................    .92433    .91987    .91544    .91104    .90667102...........................................................    .92659    .92225    .91793    .91364    .90938103...........................................................    .92943    .92524    .92107    .91692    .91280104...........................................................    .93221    .92816    .92413    .92012    .91614105...........................................................    .93627    .93244    .92863    .92483    .92105106...........................................................    .94257    .93909    .93562    .93217    .92872107...........................................................    .95107    .94808    .94509    .94211    .93914108...........................................................    .96396    .96173    .95950    .95728    .95505109...........................................................    .98400    .98300    .98200    .98100    .98000----------------------------------------------------------------------------------------------------------------

                                                     Table ETable E_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to  a Unitrust Having the Adjusted Payout Rate Shown_Applicable for Transfers After November 30, 1983, and Before                                                   May 1, 1989----------------------------------------------------------------------------------------------------------------                                                                            (2) Adjusted payout rate                            (1) Age                            -------------------------------------------------                                                                  4.2%      4.4%      4.6%      4.8%      5.0%----------------------------------------------------------------------------------------------------------------0.............................................................    .08183    .07527    .06952    .06448    .060051.............................................................    .06629    .05945    .05344    .04817    .043542.............................................................    .06801    .06098    .05481    .04939    .044603.............................................................    .07017    .06297    .05663    .05104    .046114.............................................................    .07259    .06520    .05868    .05294    .047865.............................................................    .07523    .06765    .06096    .05505    .049826.............................................................    .07805    .07029    .06342    .05734    .051957.............................................................    .08103    .07307    .06603    .05978    .054238.............................................................    .08418    .07603    .06880    .06238    .056669.............................................................    .08752    .07917    .07175    .06516    .0592810............................................................    .09103    .08249    .07488    .06811    .0620611............................................................    .09473    .08600    .07820    .07125    .0650312............................................................    .09861    .08968    .08169    .07456    .0681713............................................................    .10261    .09348    .08530    .07799    .0714214............................................................    .10669    .09735    .08899    .08148    .0747415............................................................    .11080    .10126    .09269    .08500    .0780816............................................................    .11491    .10516    .09640    .08852    .0814217............................................................    .11903    .10908    .10012    .09204    .0847518............................................................    .12321    .11304    .10387    .09560    .0881219............................................................    .12747    .11709    .10771    .09923    .0915620............................................................    .13186    .12126    .11168    .10300    .0951321............................................................    .13639    .12558    .11578    .10690    .0988322............................................................    .14108    .13005    .12004    .11094    .1026823............................................................    .14594    .13469    .12446    .11516    .1066924............................................................    .15101    .13954    .12910    .11958    .1109125............................................................    .15632    .14464    .13398    .12426    .1153726............................................................    .16191    .15001    .13914    .12920    .1201127............................................................    .16778    .15567    .14459    .13444    .1251428............................................................    .17394    .16162    .15032    .13997    .1304629............................................................    .18035    .16782    .15632    .14575    .1360430............................................................    .18702    .17429    .16259    .15181    .1418931............................................................    .19393    .18100    .16909    .15811    .1479932............................................................    .20109    .18797    .17586    .16468    .1543633............................................................    .20851    .19520    .18290    .17152    .1610034............................................................    .21618    .20268    .19018    .17861    .1678935............................................................    .22411    .21043    .19775    .18599    .1750836............................................................    .23228    .21844    .20558    .19363    .1825337............................................................    .24071    .22670    .21367    .20154    .1902638............................................................    .24938    .23521    .22201    .20971    .1982539............................................................    .25827    .24396    .23060    .21814    .2065040............................................................    .26741    .25295    .23945    .22682    .2150241............................................................    .27679    .26220    .24855    .23577    .2238142............................................................    .28642    .27172    .25793    .24501    .2328943............................................................    .29629    .28147    .26756    .25450    .2422444............................................................    .30639    .29147    .27745    .26426    .2518645............................................................    .31669    .30169    .28756    .27426    .2617346............................................................    .32722    .31213    .29791    .28450    .2718547............................................................    .33795    .32280    .30849    .29498    .2822248............................................................    .34890    .33370    .31932    .30573    .2928749............................................................    .36007    .34482    .33039    .31672    .3037750............................................................    .37144    .35617    .34170    .32797    .3149451............................................................    .38301    .36773    .35322    .33944    .3263552............................................................    .39476    .37948    .36495    .35113    .3379953............................................................    .40668    .39141    .37688    .36304    .3498654............................................................    .41874    .40350    .38897    .37512    .3619155............................................................    .43093    .41574    .40123    .38739    .3741656............................................................    .44324    .42811    .41364    .39980    .3865757............................................................    .45568    .44062    .42620    .41240    .3991858............................................................    .46823    .45325    .43890    .42514    .4119459............................................................    .48091    .46603    .45175    .43805    .4248960............................................................    .49370    .47893    .46475    .45112    .4380261............................................................    .50661    .49198    .47790    .46436    .4513362............................................................    .51963    .50515    .49120    .47776    .4648163............................................................    .53275    .51844    .50463    .49131    .4784664............................................................    .54596    .53182    .51817    .50498    .4922565............................................................    .55922    .54528    .53180    .51877    .5061666............................................................    .57253    .55880    .54551    .53264    .5201867............................................................    .58586    .57235    .55926    .54657    .5342768............................................................    .59921    .58594    .57306    .56057    .5484569............................................................    .61258    .59956    .58692    .57463    .5627070............................................................    .62597    .61322    .60082    .58877    .5770471............................................................    .63941    .62695    .61481    .60300    .5914972............................................................    .65289    .64073    .62887    .61731    .6060573............................................................    .66635    .65449    .64293    .63165    .6206474............................................................    .67976    .66814    .65688    .64588    .6351475............................................................    .69275    .68156    .67061    .65990    .6494476............................................................    .70557    .69470    .68407    .67366    .6634877............................................................    .71809    .70756    .69724    .68714    .6772478............................................................    .73033    .72014    .71015    .70036    .6907579............................................................    .74235    .73251    .72284    .71336    .7040580............................................................    .75417    .74468    .73535    .72619    .7171881............................................................    .76573    .75659    .74759    .73875    .7300682............................................................    .77696    .76816    .75951    .75099    .7426183............................................................    .78787    .77942    .77110    .76291    .7548484............................................................    .79852    .79042    .78243    .77457    .7668185............................................................    .80893    .80118    .79353    .78599    .7785686............................................................    .81889    .81148    .80417    .79695    .7898387............................................................    .82816    .82107    .81408    .80716    .8003488............................................................    .83673    .82994    .82324    .81662    .8100789............................................................    .84478    .83828    .83186    .82551    .8192390............................................................    .85253    .84632    .84018    .83410    .8280891............................................................    .85994    .85401    .84813    .84232    .8365692............................................................    .86679    .86111    .85549    .84993    .8444193............................................................    .87296    .86752    .86213    .85679    .8515094............................................................    .87844    .87321    .86803    .86289    .8578095............................................................    .88319    .87815    .87314    .86818    .8632796............................................................    .88719    .88230    .87745    .87264    .8678797............................................................    .89076    .88601    .88129    .87661    .8719798............................................................    .89388    .88925    .88465    .88009    .8755699............................................................    .89682    .89230    .88781    .88336    .87894100...........................................................    .89973    .89533    .89095    .88660    .88228101...........................................................    .90233    .89802    .89374    .88948    .88526102...........................................................    .90515    .90094    .89676    .89260    .88848103...........................................................    .90871    .90464    .90059    .89656    .89256104...........................................................    .91217    .90823    .90431    .90040    .89652105...........................................................    .91729    .91354    .90981    .90610    .90240106...........................................................    .92529    .92187    .91846    .91507    .91169107...........................................................    .93617    .93322    .93027    .92732    .92439108...........................................................    .95283    .95062    .94840    .94619    .94398109...........................................................    .97900    .97800    .97700    .97600    .97500----------------------------------------------------------------------------------------------------------------

                                                     Table ETable E_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to  a Unitrust Having the Adjusted Payout Rate Shown_Applicable for Transfers After November 30, 1983, and Before                                                   May 1, 1989----------------------------------------------------------------------------------------------------------------                                                                            (2) Adjusted payout rate                            (1) Age                            -------------------------------------------------                                                                  5.2%      5.4%      5.6%      5.8%      6.0%----------------------------------------------------------------------------------------------------------------0.............................................................    .05615    .05272    .04969    .04701    .044641.............................................................    .03945    .03585    .03268    .02986    .027372.............................................................    .04039    .03667    .03337    .03046    .027873.............................................................    .04176    .03791    .03450    .03147    .028794.............................................................    .04336    .03938    .03585    .03272    .029935.............................................................    .04518    .04107    .03741    .03416    .031276.............................................................    .04717    .04292    .03914    .03577    .032767.............................................................    .04929    .04490    .04099    .03750    .034388.............................................................    .05158    .04704    .04300    .03938    .036159.............................................................    .05404    .04936    .04518    .04143    .0380810............................................................    .05666    .05183    .04751    .04364    .0401611............................................................    .05947    .05449    .05003    .04602    .0424212............................................................    .06245    .05731    .05271    .04856    .0448413............................................................    .06554    .06025    .05549    .05121    .0473514............................................................    .06869    .06324    .05834    .05391    .0499215............................................................    .07186    .06625    .06119    .05662    .0525016............................................................    .07502    .06924    .06403    .05931    .0550417............................................................    .07817    .07223    .06685    .06199    .0575718............................................................    .08136    .07524    .06970    .06468    .0601219............................................................    .08462    .07832    .07261    .06743    .0627220............................................................    .08800    .08152    .07564    .07029    .0654221............................................................    .09151    .08485    .07879    .07327    .0682422............................................................    .09516    .08831    .08207    .07638    .0711923............................................................    .09897    .09193    .08551    .07964    .0742824............................................................    .10299    .09576    .08915    .08310    .0775625............................................................    .10725    .09982    .09302    .08679    .0810826............................................................    .11179    .10416    .09717    .09075    .0848627............................................................    .11661    .10878    .10160    .09500    .0889228............................................................    .12173    .11370    .10632    .09953    .0932829............................................................    .12710    .11888    .11130    .10432    .0978830............................................................    .13276    .12433    .11656    .10938    .1027631............................................................    .13865    .13002    .12205    .11469    .1078732............................................................    .14482    .13599    .12783    .12026    .1132633............................................................    .15126    .14223    .13387    .12612    .1189234............................................................    .15796    .14874    .14018    .13223    .1248535............................................................    .16494    .15553    .14678    .13864    .1310736............................................................    .17221    .16260    .15366    .14533    .1375737............................................................    .17975    .16996    .16082    .15231    .1443538............................................................    .18756    .17758    .16826    .15955    .1514239............................................................    .19563    .18547    .17597    .16708    .1587540............................................................    .20397    .19364    .18395    .17488    .1663841............................................................    .21259    .20209    .19223    .18298    .1743042............................................................    .22152    .21084    .20082    .19140    .1825443............................................................    .23071    .21988    .20969    .20010    .1910744............................................................    .24019    .22920    .21885    .20910    .1999145............................................................    .24992    .23878    .22828    .21837    .2090246............................................................    .25991    .24864    .23799    .22793    .2184247............................................................    .27016    .25876    .24798    .23777    .2281248............................................................    .28070    .26918    .25826    .24792    .2381249............................................................    .29150    .27987    .26883    .25837    .2484350............................................................    .30258    .29084    .27970    .26911    .2590551............................................................    .31391    .30208    .29084    .28014    .2699652............................................................    .32548    .31358    .30224    .29144    .2811553............................................................    .33729    .32532    .31390    .30302    .2926354............................................................    .34931    .33728    .32579    .31482    .3043455............................................................    .36152    .34945    .33790    .32686    .3163156............................................................    .37392    .36181    .35022    .33912    .3285057............................................................    .38652    .37438    .36276    .35162    .3409358............................................................    .39929    .38715    .37550    .36432    .3535959............................................................    .41226    .40013    .38847    .37727    .3665060............................................................    .42542    .41331    .40165    .39044    .3796561............................................................    .43878    .42670    .41506    .40386    .3930662............................................................    .45233    .44029    .42869    .41750    .4067163............................................................    .46606    .45409    .44253    .43138    .4206064............................................................    .47994    .46805    .45656    .44545    .4347165............................................................    .49397    .48217    .47076    .45971    .4490266............................................................    .50811    .49642    .48510    .47413    .4635067............................................................    .52235    .51079    .49957    .48869    .4781468............................................................    .53668    .52525    .51416    .50339    .4929369............................................................    .55110    .53983    .52888    .51823    .5078870............................................................    .56563    .55453    .54373    .53322    .5229971............................................................    .58029    .56938    .55875    .54839    .5383072............................................................    .59507    .58436    .57392    .56374    .5538073............................................................    .60990    .59941    .58917    .57918    .5694274............................................................    .62465    .61439    .60437    .59458    .5850275............................................................    .63920    .62919    .61940    .60983    .6004676............................................................    .65351    .64375    .63419    .62484    .6156877............................................................    .66755    .65804    .64873    .63961    .6306678............................................................    .68133    .67209    .66303    .65414    .6454279............................................................    .69492    .68595    .67714    .66850    .6600180............................................................    .70834    .69965    .69111    .68272    .6744881............................................................    .72151    .71311    .70484    .69671    .6887282............................................................    .73436    .72624    .71825    .71039    .7026583............................................................    .74689    .73906    .73135    .72376    .7162784............................................................    .75917    .75163    .74421    .73688    .7296785............................................................    .77122    .76398    .75685    .74980    .7428686............................................................    .78280    .77586    .76901    .76224    .7555687............................................................    .79359    .78693    .78036    .77386    .7674488............................................................    .80360    .79720    .79088    .78463    .7784689............................................................    .81302    .80688    .80081    .79480    .7888690............................................................    .82213    .81624    .81041    .80465    .7989491............................................................    .83086    .82522    .81963    .81410    .8086292............................................................    .83895    .83354    .82818    .82287    .8176293............................................................    .84626    .84106    .83591    .83081    .8257594............................................................    .85275    .84774    .84278    .83787    .8329995............................................................    .85839    .85355    .84876    .84400    .8392996............................................................    .86313    .85844    .85378    .84916    .8445897............................................................    .86737    .86280    .85826    .85377    .8493098............................................................    .87107    .86661    .86218    .85779    .8534399............................................................    .87455    .87019    .86586    .86157    .85730100...........................................................    .87800    .87374    .86951    .86532    .86115101...........................................................    .88106    .87689    .87275    .86863    .86455102...........................................................    .88437    .88030    .87625    .87222    .86822103...........................................................    .88858    .88463    .88070    .87679    .87290104...........................................................    .89266    .88882    .88500    .88120    .87741105...........................................................    .89872    .89506    .89141    .88778    .88417106...........................................................    .90832    .90496    .90161    .89828    .89496107...........................................................    .92146    .91854    .91562    .91271    .90981108...........................................................    .94177    .93956    .93736    .93516    .93296109...........................................................    .97400    .97300    .97200    .97100    .97000----------------------------------------------------------------------------------------------------------------

                                                     Table ETable E_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to  a Unitrust Having the Adjusted Payout Rate Shown_Applicable for Transfers After November 30, 1983, and Before                                                   May 1, 1989----------------------------------------------------------------------------------------------------------------                                                                            (2) Adjusted Payout Rate                            (1) Age                            -------------------------------------------------                                                                  6.2%      6.4%      6.6%      6.8%      7.0%----------------------------------------------------------------------------------------------------------------0.............................................................    .04253    .04066    .03899    .03751    .036181.............................................................    .02516    .02320    .02145    .01989    .018502.............................................................    .02557    .02353    .02171    .02008    .018623.............................................................    .02640    .02427    .02237    .02067    .019154.............................................................    .02744    .02523    .02325    .02147    .019885.............................................................    .02868    .02638    .02431    .02246    .020806.............................................................    .03008    .02767    .02552    .02359    .021857.............................................................    .03159    .02909    .02685    .02483    .023028.............................................................    .03325    .03065    .02831    .02621    .024329.............................................................    .03507    .03236    .02993    .02774    .0257610............................................................    .03704    .03423    .03170    .02941    .0273511............................................................    .03918    .03626    .03363    .03125    .0291012............................................................    .04148    .03845    .03571    .03323    .0309913............................................................    .04387    .04073    .03788    .03531    .0329714............................................................    .04632    .04305    .04010    .03742    .0349915............................................................    .04876    .04538    .04231    .03953    .0369916............................................................    .05118    .04767    .04449    .04159    .0389617............................................................    .05357    .04994    .04663    .04362    .0408818............................................................    .05598    .05221    .04878    .04565    .0428019............................................................    .05843    .05453    .05097    .04772    .0447620............................................................    .06099    .05694    .05325    .04988    .0467921............................................................    .06365    .05946    .05564    .05213    .0489322............................................................    .06644    .06210    .05813    .05449    .0511623............................................................    .06937    .06488    .06076    .05699    .0535224............................................................    .07249    .06784    .06357    .05965    .0560525............................................................    .07584    .07103    .06660    .06254    .0587926............................................................    .07945    .07447    .06989    .06567    .0617827............................................................    .08334    .07819    .07345    .06907    .0650328............................................................    .08751    .08219    .07729    .07275    .0685629............................................................    .09194    .08645    .98137    .07667    .0723330............................................................    .09663    .09096    .08572    .08086    .0763531............................................................    .10156    .09572    .09030    .08527    .0806032............................................................    .10677    .10074    .09515    .08995    .0851233............................................................    .11224    .10604    .10027    .09490    .0899034............................................................    .11798    .11159    .10564    .10010    .0949435............................................................    .12401    .11744    .11131    .10560    .1002636............................................................    .13033    .12357    .11727    .11137    .1058637............................................................    .13693    .12999    .12350    .11743    .1117538............................................................    .14380    .13668    .13002    .12377    .1179139............................................................    .15096    .14366    .13681    .13038    .1243640............................................................    .15841    .15092    .14390    .13729    .1310941............................................................    .16615    .15848    .15128    .14450    .1381242............................................................    .17421    .16637    .15899    .15204    .1454943............................................................    .18257    .17456    .16700    .15988    .1531644............................................................    .19124    .18306    .17533    .16804    .1611545............................................................    .20018    .19184    .18395    .17649    .1694346............................................................    .20943    .20092    .19287    .18524    .1780247............................................................    .21897    .21030    .20209    .19431    .1869248............................................................    .22883    .22001    .21165    .20371    .1961649............................................................    .23900    .23004    .22152    .21343    .2057350............................................................    .24948    .24039    .23173    .22349    .2156551............................................................    .26027    .25104    .24225    .23387    .2258952............................................................    .27135    .26200    .25308    .24457    .2364553............................................................    .28271    .27325    .26421    .25558    .2473354............................................................    .29433    .28476    .27561    .26686    .2584855............................................................    .30621    .29654    .28728    .27842    .2699356............................................................    .31832    .30856    .29921    .29025    .2816557............................................................    .33068    .32085    .31142    .30236    .2936758............................................................    .34329    .33339    .32388    .31474    .3059559............................................................    .35615    .34620    .33662    .32741    .3185560............................................................    .36927    .35927    .34964    .34037    .3314361............................................................    .38265    .37262    .36295    .35362    .3446362............................................................    .39630    .38625    .37655    .36718    .3581463............................................................    .41020    .40014    .39043    .38104    .3719664............................................................    .42432    .41428    .40456    .39516    .3860665............................................................    .43866    .42864    .41893    .40953    .4004266............................................................    .45320    .44321    .43353    .42414    .4150367............................................................    .46790    .45796    .44832    .43896    .4298768............................................................    .48277    .47289    .46330    .45398    .4449269............................................................    .49781    .48802    .47849    .46923    .4602170............................................................    .51303    .50333    .49389    .48470    .4757471............................................................    .52847    .51888    .50954    .50044    .4915672............................................................    .54412    .53466    .52544    .51644    .5076673............................................................    .55990    .55059    .54151    .52363    .5239674............................................................    .57566    .56652    .55758    .54885    .5403075............................................................    .59129    .58232    .57354    .56496    .5565576............................................................    .60671    .59792    .58932    .58089    .5726377............................................................    .62189    .61330    .60487    .59661    .5885178............................................................    .63687    .62847    .62024    .61215    .6042279............................................................    .65168    .64349    .63546    .62756    .6198180............................................................    .66637    .65841    .65058    .64289    .6353281............................................................    .68085    .67312    .66551    .65802    .6506682............................................................    .69503    .68753    .68014    .67287    .6657183............................................................    .70890    .70164    .69448    .68743    .6804884............................................................    .72255    .71553    .70861    .70179    .6950685............................................................    .73600    .72924    .72257    .71598    .7094886............................................................    .74897     .7446    .73693    .72969    .7234287............................................................    .76109    .75483    .74864    .74252    .7364788............................................................    .77235    .76631    .76035    .75445    .7486289............................................................    .78298    .77717    .77142    .76573    .7601190............................................................    .79329    .78770    .78217    .77669    .7712791............................................................    .80320    .79783    .79252    .78725    .7820492............................................................    .81241    .80725    .80214    .79708    .7920693............................................................    .82074    .81578    .81086    .80598    .8011594............................................................    .82816    .82337    .81862    .81391    .8092495............................................................    .83461    .82997    .82537    .82081    .8162996............................................................    .84003    .83552    .82105    .82661    .8222197............................................................    .84487    .84048    .83612    .82179    .8275098............................................................    .84910    .84481    .84054    .83631    .8321199............................................................    .85307    .84887    .84469    .84055    .83644100...........................................................    .85701    .85290    .84882    .84476    .84073101...........................................................    .86049    .85645    .85244    .84846    .84451102...........................................................    .86424    .86029    .85637    .85247    .84859103...........................................................    .86904    .86520    .86138    .85758    .85381104...........................................................    .87365    .86991    .86619    .86249    .85880105...........................................................    .88058    .87700    .87343    .86988    .86635106...........................................................    .89165    .88835    .88506    .88179    .87852107...........................................................    .90692    .90404    .90116    .89829    .89542108...........................................................    .93077    .92858    .92639    .92420    .92201109...........................................................    .96900    .96800    .96700    .96600    .96500----------------------------------------------------------------------------------------------------------------

                                                     Table ETable E_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to  a Unitrust Having the Adjusted Payout Rate Shown_Applicable for Transfers After November 30, 1983, and Before                                                   May 1, 1989----------------------------------------------------------------------------------------------------------------                                                                            (2) Adjusted payout rate                            (1) Age                            -------------------------------------------------                                                                  7.2%      7.4%      7.6%      7.8%      8.0%----------------------------------------------------------------------------------------------------------------0.............................................................    .03499    .03392    .03296    .03209    .031301.............................................................    .01725    .01613    .01513    .01422    .013402.............................................................    .01732    .01615    .01509    .01414    .013293.............................................................    .01778    .01656    .01545    .01446    .013564.............................................................    .01846    .01717    .01601    .01497    .014025.............................................................    .01930    .01796    .01674    .01574    .014656.............................................................    .02029    .01888    .01761    .01645    .015417.............................................................    .02138    .01991    .01857    .01736    .016278.............................................................    .02261    .02106    .01966    .01839    .017249.............................................................    .02397    .02236    .02089    .01956    .0183510............................................................    .02548    .02379    .02225    .02086    .0195911............................................................    .02715    .02538    .02377    .02231    .0209812............................................................    .02895    .02710    .02542    .02389    .0225013............................................................    .03085    .02892    .02716    .02556    .0241014............................................................    .03278    .03076    .02893    .02725    .0257215............................................................    .03469    .03259    .03067    .02892    .0273216............................................................    .03656    .03437    .03237    .03054    .0288617............................................................    .03938    .03610    .03401    .03210    .0303518............................................................    .04020    .03782    .03564    .03364    .0318119............................................................    .04204    .03956    .03729    .03520    .0332820............................................................    .04397    .04138    .03901    .03683    .0348321............................................................    .04599    .04329    .04081    .03853    .0364422............................................................    .04810    .04529    .04270    .04032    .0381323............................................................    .05033    .04740    .04470    .04222    .0399224............................................................    .05273    .04968    .04686    .04427    .0418725............................................................    .05534    .05216    .04922    .04651    .0440026............................................................    .05819    .05488    .05182    .04898    .0463627............................................................    .06130    .05785    .05466    .05170    .0489628............................................................    .06468    .06109    .05777    .05468    .0518229............................................................    .06830    .06457    .06110    .05789    .0549030............................................................    .07217    .06829    .06469    .06134    .0582231............................................................    .07627    .07224    .06849    .06500    .0617432............................................................    .08062    .07644    .07254    .06891    .0655233............................................................    .08524    .08090    .07686    .07308    .0695534............................................................    .09012    .08562    .08142    .07749    .0738235............................................................    .09528    .09062    .08626    .08218    .0783636............................................................    .10071    .09589    .09137    .08714    .0831737............................................................    .10643    .10144    .09676    .09237    .0882538............................................................    .11242    .10727    .10243    .09788    .0936139............................................................    .11869    .11337    .10837    .10366    .0992340............................................................    .12526    .11977    .11460    .10973    .1051441............................................................    .13212    .12646    .12113    .11609    .1113542............................................................    .13931    .13349    .12799    .12279    .1178943............................................................    .14681    .14082    .13515    .12980    .1247344............................................................    .15463    .14847    .14264    .13712    .1318945............................................................    .16274    .15642    .15042    .14474    .1393546............................................................    .17117    .16468    .15853    .15268    .1471347............................................................    .17991    .17326    .16694    .16094    .1552348............................................................    .18900    .18219    .17571    .16955    .1636849............................................................    .19841    .19145    .18481    .17850    .1724850............................................................    .20818    .20106    .19428    .18781    .1816351............................................................    .21827    .21101    .20407    .19745    .1911352............................................................    .22869    .22129    .21421    .20745    .2009853............................................................    .23944    .23190    .22468    .21778    .2111754............................................................    .25047    .24280    .23545    .22841    .2216755............................................................    .26180    .25400    .24653    .23936    .2324956............................................................    .27341    .26550    .25790    .25061    .2436157............................................................    .28532    .27729    .26959    .26218    .2550558............................................................    .29751    .28938    .28157    .27405    .2668159............................................................    .31001    .30180    .29388    .28626    .2789260............................................................    .32282    .31452    .30652    .29880    .2913661............................................................    .33595    .32758    .31950    .31169    .3041662............................................................    .34941    .34097    .33282    .32494    .3173363............................................................    .36318    .35469    .34648    .33854    .3308564............................................................    .37725    .36872    .36046    .35246    .3447265............................................................    .39159    .38304    .37474    .36670    .3589166............................................................    .40620    .39763    .38931    .38124    .3734067............................................................    .42104    .41247    .40414    .39605    .3881968............................................................    .43611    .42755    .41923    .41113    .4032669............................................................    .45144    .44290    .43459    .42650    .4186370............................................................    .46702    .45852    .45025    .44218    .4343271............................................................    .48291    .47447    .46623    .45820    .4503772............................................................    .49909    .49072    .48255    .47458    .4667973............................................................    .51549    .50721    .49912    .49912    .4834974............................................................    .53195    .52377    .51578    .50796    .5003175............................................................    .54832    .54027    .53238    .52466    .5171076............................................................    .56454    .55661    .54884    .54123    .5337777............................................................    .58057    .57278    .56514    .55765    .5503078............................................................    .59644    .58879    .58129    .58393    .5667079............................................................    .61219    .60471    .59736    .59013    .5830480............................................................    .62788    .62057    .61338    .60632    .5993681............................................................    .64341    .63628    .62926    .62236    .6155682............................................................    .65866    .65172    .64488    .63815    .6315183............................................................    .67364    .66689    .66024    .65369    .6472384............................................................    .68843    .68189    .67544    .66907    .6627985............................................................    .70307    .69674    .69050    .68433    .6782586............................................................    .71723    .71112    .70508    .69912    .6932387............................................................    .73050    .72460    .71877    .71300    .7073188............................................................    .74285    .73715    .73151    .72593    .7204289............................................................    .75454    .74903    .74358    .73819    .7328690............................................................    .76591    .76060    .75534    .75014    .7449991............................................................    .77688    .77176    .76670    .76169    .7567292............................................................    .78709    .78217    .77729    .77245    .7676693............................................................    .79635    .79160    .78690    .78223    .7776194............................................................    .80461    .80002    .79547    .79096    .7864895............................................................    .81180    .80735    .80394    .79856    .7942196............................................................    .81784    .81351    .80921    .80494    .8007197............................................................    .82324    .81901    .81481    .81065    .8065198............................................................    .82794    .82380    .81969    .81562    .8115799............................................................    .83235    .82830    .83427    .82028    .81631100...........................................................    .83674    .83276    .82882    .82490    .82101101...........................................................    .84058    .83668    .83280    .82895    .82512102...........................................................    .84474    .84091    .83710    .83332    .82956103...........................................................    .85006    .84633    .84262    .83893    .83526104...........................................................    .85514    .85150    .84787    .84427    .84068105...........................................................    .86284    .85934    .85585    .85239    .84893106...........................................................    .87527    .87204    .86881    .86559    .86239107...........................................................    .89257    .88972    .88688    .88404    .88121108...........................................................    .91983    .91765    .91547    .91330    .91113109...........................................................    .96400    .96300    .96200    .96100    .96000----------------------------------------------------------------------------------------------------------------

                                                     Table ETable E_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to  a Unitrust Having the Adjusted Payout Rate Shown_Applicable for Transfers After November 30, 1983, and Before                                                   May 1, 1989----------------------------------------------------------------------------------------------------------------                                                                            (2) Adjusted payout rate                            (1) Age                            -------------------------------------------------                                                                  8.2%      8.4%      8.6%      8.8%      9.0%----------------------------------------------------------------------------------------------------------------0.............................................................    .03059    .02995    .02936    .02882    .028331.............................................................    .01267    .01200    .01139    .01084    .010332.............................................................    .01251    .01181    .01117    .01059    .010063.............................................................    .01274    .01200    .01133    .01072    .010164.............................................................    .01316    .01239    .01168    .01103    .010445.............................................................    .01375    .01293    .01218    .01150    .010886.............................................................    .01446    .01360    .01281    .01209    .011447.............................................................    .01527    .01436    .01353    .01277    .012088.............................................................    .01619    .01523    .01436    .01356    .012839.............................................................    .01725    .01624    .01532    .01448    .0137010............................................................    .01843    .01737    .01640    .01551    .0147011............................................................    .01976    .01865    .01763    .01669    .0158312............................................................    .02122    .02005    .01898    .01800    .0170913............................................................    .02276    .02153    .02041    .01937    .0184214............................................................    .02432    .02303    .02185    .02077    .0197715............................................................    .02585    .02451    .02327    .02213    .0210816............................................................    .02732    .02591    .02462    .02342    .0223217............................................................    .02874    .02726    .02590    .02465    .0234918............................................................    .03013    .02858    .02715    .02584    .0246219............................................................    .03152    .02990    .02841    .02703    .0257520............................................................    .03298    .03128    .02971    .02826    .0269221............................................................    .03451    .03272    .03108    .02956    .0281522............................................................    .03611    .03424    .03251    .03091    .0294423............................................................    .03781    .03585    .03404    .03236    .0308124............................................................    .03965    .03760    .03570    .03393    .0323025............................................................    .04168    .03953    .03753    .03568    .0339626............................................................    .04393    .04168    .03958    .03764    .0358327............................................................    .04642    .04406    .04186    .03982    .0379228............................................................    .04916    .04669    .04439    .04224    .0402529............................................................    .05212    .04953    .04712    .04487    .0427730............................................................    .05531    .05260    .05008    .04772    .0455231............................................................    .05871    .05588    .05324    .05077    .0484632............................................................    .06236    .05940    .05663    .05405    .0516333............................................................    .06625    .06316    .06027    .05756    .0550234............................................................    .07038    .06716    .06414    .06131    .0586535............................................................    .07478    .07142    .06827    .06531    .0625336............................................................    .07944    .07595    .07266    .06957    .0666737............................................................    .08438    .08074    .07732    .07410    .0710638............................................................    .08958    .08580    .08223    .07888    .0757139............................................................    .09506    .09112    .08742    .08392    .0806140............................................................    .10081    .09673    .09288    .08924    .0858041............................................................    .10687    .10263    .09863    .09484    .0912642............................................................    .11325    .10886    .10471    .10078    .0970543............................................................    .11993    .11539    .11109    .10701    .1031444............................................................    .12694    .12224    .11779    .11356    .1095545............................................................    .13424    .12939    .12478    .12040    .1162446............................................................    .14186    .13686    .13210    .12757    .1232647............................................................    .14980    .14464    .13973    .13505    .1305948............................................................    .15810    .15278    .14772    .14289    .1382849............................................................    .16674    .16127    .15605    .15107    .1463150............................................................    .17574    .17012    .16475    .15962    .1547251............................................................    .18510    .17932    .17381    .16853    .1634852............................................................    .19480    .18888    .18322    .17779    .1726053............................................................    .20484    .19878    .19298    .18741    .1820854............................................................    .21520    .20901    .20306    .19735    .1918855............................................................    .22589    .21955    .21347    .20763    .2020256............................................................    .23688    .23041    .22420    .21822    .2124857............................................................    .24820    .24161    .23527    .22917    .2232958............................................................    .25984    .25313    .24667    .24044    .2344459............................................................    .27184    .26501    .25843    .25209    .2459660............................................................    .28417    .27724    .27055    .26409    .2578661............................................................    .29688    .28985    .28306    .27650    .2701562............................................................    .30996    .30284    .29596    .28929    .2828563............................................................    .32341    .31621    .30924    .30249    .2959564............................................................    .33721    .32994    .32289    .31605    .3094365............................................................    .35134    .34401    .33689    .32999    .3232966............................................................    .36580    .35841    .35124    .34427    .3375067............................................................    .38055    .37312    .36590    .35889    .3520668............................................................    .39559    .38814    .38089    .37383    .3669669............................................................    .41096    .40349    .39622    .38913    .3822270............................................................    .42665    .41918    .41190    .40480    .3978771............................................................    .44273    .43527    .42799    .42089    .4139572............................................................    .45919    .45176    .44450    .43741    .4304973............................................................    .47594    .46856    .46134    .45428    .4473874............................................................    .49283    .48550    .47834    .47132    .4644675............................................................    .50969    .50244    .49534    .48838    .4815776............................................................    .52646    .51929    .51226    .50537    .4986277............................................................    .54309    .53601    .52907    .52226    .5155878............................................................    .55960    .55263    .54579    .53907    .5324779............................................................    .57606    .56921    .56248    .55586    .5493580............................................................    .59253    .58580    .57919    .57269    .5662981............................................................    .60887    .60229    .59581    .58943    .5831582............................................................    .62498    .61855    .61221    .60597    .5998283............................................................    .64086    .63459    .62840    .62230    .6162984............................................................    .65660    .65049    .64447    .63852    .6326685............................................................    .67224    .66631    .66046    .65468    .6489886............................................................    .68742    .68167    .67600    .67040    .6648687............................................................    .70168    .69611    .69061    .68518    .6798088............................................................    .71497    .70958    .70425    .69897    .6937689............................................................    .72758    .72236    .71720    .71208    .7070290............................................................    .73989    .73484    .72985    .72490    .7200091............................................................    .75180    .74693    .74210    .73732    .7325992............................................................    .76292    .75821    .75355    .74894    .7443693............................................................    .77302    .76848    .76397    .75951    .7550894............................................................    .78204    .77764    .77328    .76895    .7646695............................................................    .78991    .78563    .78139    .77719    .7730296............................................................    .79651    .79234    .78821    .78411    .7800397............................................................    .80241    .79834    .79430    .79029    .7863098............................................................    .80755    .80356    .79960    .79567    .7917699............................................................    .81236    .80845    .80456    .80071    .79687100...........................................................    .81715    .81331    .80949    .80571    .80195101...........................................................    .82132    .81754    .81379    .81006    .80636102...........................................................    .82582    .82211    .81842    .81476    .81111103...........................................................    .83162    .82799    .82439    .82080    .81724104...........................................................    .83711    .83356    .83003    .82652    .82302105...........................................................    .84550    .84208    .83867    .83528    .83191106...........................................................    .85920    .85602    .85285    .84969    .84655107...........................................................    .87839    .87558    .87277    .86997    .86718108...........................................................    .90896    .90679    .90463    .90246    .90030109...........................................................    .95900    .95800    .95700    .95600    .95500----------------------------------------------------------------------------------------------------------------

                                                     Table ETable E_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to  a Unitrust Having the Adjusted Payout Rate Shown_Applicable for Transfers After November 30, 1983, and Before                                                   May 1, 1989----------------------------------------------------------------------------------------------------------------                                                                            (2) Adjusted payout Rate                            (1) Age                            -------------------------------------------------                                                                  9.2%      9.4%      9.6%      9.8%      10.0%----------------------------------------------------------------------------------------------------------------0.............................................................    .02788    .02747    .02709    .02673    .026411.............................................................    .00987    .00945    .00906    .00871    .008382.............................................................    .00957    .00913    .00872    .00835    .008003.............................................................    .00965    .00918    .00875    .00836    .007994.............................................................    .00991    .00941    .00896    .00854    .008155.............................................................    .01031    .00979    .00931    .00887    .008466.............................................................    .01084    .01028    .00978    .00931    .008887.............................................................    .01144    .01086    .01032    .00983    .009378.............................................................    .01216    .01154    .01097    .01044    .009969.............................................................    .01299    .01234    .01174    .01118    .0106710............................................................    .01395    .01326    .01262    .01204    .0114911............................................................    .01504    .01432    .01364    .01302    .0124512............................................................    .01626    .01549    .01478    .01413    .0135213............................................................    .01755    .01674    .01599    .01530    .0146614............................................................    .01885    .01800    .01721    .01648    .0158115............................................................    .02011    .01922    .01839    .01762    .0169116............................................................    .02130    .02036    .01949    .01869    .0179417............................................................    .02243    .02144    .02052    .01967    .0188818............................................................    .02350    .02246    .02150    .02061    .0197819............................................................    .02457    .02348    .02247    .02153    .0206520............................................................    .02569    .02454    .02347    .02248    .0215621............................................................    .02685    .02564    .02452    .02347    .0225022............................................................    .02806    .02679    .02561    .02451    .0234823............................................................    .02936    .02802    .02677    .02561    .0245324............................................................    .03078    .02937    .02805    .02683    .0256925............................................................    .03236    .03087    .02949    .02820    .0269926............................................................    .03415    .03258    .03112    .02975    .0284827............................................................    .03615    .03450    .03295    .03151    .0301728............................................................    .03838    .03664    .03502    .03350    .0320829............................................................    .04081    .03898    .03727    .03567    .0341630............................................................    .04346    .04154    .03973    .03804    .0364631............................................................    .04630    .04427    .04237    .04059    .0389232............................................................    .04936    .04723    .04523    .04335    .0415933............................................................    .05264    .05041    .04831    .04633    .0444834............................................................    .05615    .05381    .05160    .04952    .0475735............................................................    .05992    .05746    .05514    .05296    .0509036............................................................    .06393    .06135    .05892    .05663    .0544737............................................................    .06820    .06550    .06295    .06055    .0582838............................................................    .07272    .06990    .06723    .06471    .0623339............................................................    .07749    .07454    .07175    .06912    .0666240............................................................    .08254    .07946    .07655    .07379    .0711741............................................................    .08787    .08466    .08162    .07073    .0759942............................................................    .09352    .09018    .08700    .08399    .0811243............................................................    .09947    .09599    .09268    .08953    .0865444............................................................    .10573    .10211    .09866    .09539    .0922745............................................................    .11229    .10852    .10494    .10152    .0982746............................................................    .11916    .11525    .11153    .10798    .1045947............................................................    .12634    .12229    .11843    .11474    .1112248............................................................    .13388    .12969    .12568    .12186    .1182049............................................................    .14177    .13743    .13329    .12932    .1255350............................................................    .15003    .14555    .14126    .13716    .1332251............................................................    .15865    .15402    .14959    .14534    .1412752............................................................    .16763    .16286    .15828    .15390    .1496953............................................................    .17696    .17205    .16734    .16281    .1584754............................................................    .18662    .18157    .17672    .17206    .1675855............................................................    .19662    .19144    .18645    .18165    .1770356............................................................    .20695    .20163    .19651    .19157    .1868257............................................................    .21763    .21218    .20693    .20186    .1969858............................................................    .22865    .22307    .21769    .21250    .2074959............................................................    .24005    .23435    .22885    .22353    .2183960............................................................    .25183    .24601    .24038    .23494    .2296961............................................................    .26401    .25808    .25234    .24678    .2414162............................................................    .27661    .27056    .26471    .25905    .2535663............................................................    .28961    .28347    .27752    .27175    .2661564............................................................    .30300    .29677    .29072    .28486    .2791665............................................................    .31678    .31046    .30433    .29837    .2925966............................................................    .33093    .32454    .31832    .31228    .3064167............................................................    .34542    .33897    .33268    .32657    .3206268............................................................    .36027    .35376    .34742    .34124    .3352269............................................................    .37550    .36894    .36255    .35632    .3502470............................................................    .39111    .38452    .37809    .37182    .3657071............................................................    .40719    .40058    .39412    .38782    .3816672............................................................    .42372    .41710    .41064    .40432    .3981473............................................................    .44062    .43402    .42756    .42124    .4150674............................................................    .45774    .45116    .44471    .43840    .4322375............................................................    .47489    .46834    .46193    .45565    .4494976............................................................    .49199    .48550    .47913    .47288    .4667577............................................................    .50902    .50258    .49626    .49006    .4839778............................................................    .52598    .51962    .51336    .50721    .5011779............................................................    .54295    .53667    .53049    .52441    .5184380............................................................    .55999    .55380    .54771    .54171    .5358181............................................................    .57697    .57088    .56489    .55899    .5531782............................................................    .59375    .58778    .58190    .57610    .5703983............................................................    .61036    .60451    .59875    .59306    .5874684............................................................    .62687    .62116    .61553    .60997    .6044885............................................................    .64335    .63779    .63230    .62688    .6215286............................................................    .65939    .65398    .64864    .64337    .6381687............................................................    .67449    .66924    .66405    .65892    .6538488............................................................    .68860    .68350    .67845    .67346    .6685289............................................................    .70202    .69706    .69216    .68731    .6825090............................................................    .71515    .71035    .70559    .70088    .6962291............................................................    .72790    .72325    .71865    .71409    .7095792............................................................    .73982    .73533    .73087    .72646    .7220893............................................................    .75069    .74634    .74202    .73774    .7335094............................................................    .76040    .75618    .75199    .74784    .7437295............................................................    .76888    .76477    .76070    .75666    .7526596............................................................    .77599    .77199    .76801    .76406    .7601497............................................................    .78235    .77843    .77454    .77067    .7668498............................................................    .78789    .78404    .78022    .77642    .7726699............................................................    .79307    .78929    .78554    .78181    .77811100...........................................................    .79821    .79450    .79081    .78715    .78351101...........................................................    .80268    .79902    .79539    .79178    .78819102...........................................................    .80749    .80389    .80031    .79676    .79322103...........................................................    .81370    .81018    .80668    .80319    .79973104...........................................................    .81955    .81609    .81265    .80923    .80582105...........................................................    .82855    .82520    .82187    .81856    .81526106...........................................................    .84341    .84029    .83718    .83408    .83099107...........................................................    .86439    .86162    .85884    .85608    .85332108...........................................................    .89815    .89599    .89384    .89169    .88955109...........................................................    .95400    .95300    .95200    .95100    .95000----------------------------------------------------------------------------------------------------------------

                                                     Table ETable E_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to  a Unitrust Having the Adjusted Payout Rate Shown_Applicable for Transfers After November 30, 1983, and Before                                                   May 1, 1989----------------------------------------------------------------------------------------------------------------                                                                            (2) Adjusted payout rate                            (1) Age                            -------------------------------------------------                                                                  10.2%     10.4%     10.6%     10.8%     11.0%----------------------------------------------------------------------------------------------------------------0.............................................................    .02610    .02582    .02556    .02531    .025081.............................................................    .00807    .00779    .00753    .00729    .007072.............................................................    .00769    .00739    .00712    .00686    .006633.............................................................    .00766    .00735    .00706    .00679    .006544.............................................................    .00780    .00747    .00716    .00688    .006625.............................................................    .00808    .00773    .00741    .00711    .006836.............................................................    .00848    .00811    .00776    .00744    .007157.............................................................    .00894    .00855    .00819    .00785    .007538.............................................................    .00951    .00909    .00871    .00835    .008019.............................................................    .01019    .00975    .00934    .00896    .0086010............................................................    .01099    .01052    .01008    .00967    .0093011............................................................    .01191    .01142    .01095    .01052    .0101212............................................................    .01295    .01243    .01194    .01148    .0110613............................................................    .01406    .01351    .01299    .01251    .0120614............................................................    .01518    .01459    .01405    .01354    .0130615............................................................    .01625    .01563    .01506    .01452    .0140216............................................................    .01724    .01659    .01599    .01542    .0148917............................................................    .01815    .01747    .01683    .01624    .0156818............................................................    .01901    .01829    .01761    .01699    .0164019............................................................    .01984    .01908    .01837    .01771    .0170920............................................................    .02070    .01990    .01915    .01846    .0178021............................................................    .02160    .02075    .01996    .01923    .0185422............................................................    .02253    .02164    .02080    .02003    .0193023............................................................    .02352    .02258    .02170    .02088    .0201024............................................................    .02462    .02362    .02269    .02182    .0210025............................................................    .02586    .02481    .02382    .02289    .0220326............................................................    .02729    .02617    .02512    .02414    .0232227............................................................    .02891    .02772    .02662    .02558    .0246028............................................................    .03074    .02949    .02832    .02722    .0261829............................................................    .03276    .03143    .03019    .02902    .0279230............................................................    .03497    .03357    .03225    .03102    .0298531............................................................    .03735    .03587    .03448    .03317    .0319332............................................................    .03993    .03837    .03690    .03551    .0342033............................................................    .04273    .04108    .03952    .03806    .0366734............................................................    .04572    .04399    .04234    .04079    .0393335............................................................    .04896    .04713    .04539    .04376    .0422136............................................................    .05243    .05049    .04867    .04694    .0453037............................................................    .05613    .05410    .05217    .05035    .0486238............................................................    .06007    .05793    .05591    .05399    .0521739............................................................    .06425    .06200    .05987    .05785    .0559340............................................................    .06869    .06633    .06409    .06197    .0599541............................................................    .07339    .07092    .06857    .06634    .0642142............................................................    .07840    .07581    .07335    .07101    .0687843............................................................    .08370    .08099    .07841    .07595    .0736144............................................................    .08930    .08646    .08377    .08119    .0787445............................................................    .09517    .09222    .08940    .08670    .0841346............................................................    .10136    .09828    .09533    .09252    .0898347............................................................    .10786    .10464    .10157    .09864    .0958248............................................................    .11470    .11136    .10816    .10510    .1021649............................................................    .12189    .11842    .11509    .11190    .1088450............................................................    .12946    .12585    .12239    .11907    .1158851............................................................    .13737    .13363    .13003    .12659    .1232752............................................................    .14565    .14177    .13805    .13447    .1310353............................................................    .15429    .15028    .14642    .14271    .1391454............................................................    .16327    .15912    .15513    .15129    .1475955............................................................    .17259    .16831    .16419    .16022    .1563956............................................................    .18225    .17784    .17358    .16948    .1655357............................................................    .19227    .18773    .18335    .17912    .1750358............................................................    .20265    .19798    .19347    .18911    .1849059............................................................    .21343    .20863    .20400    .19951    .1951860............................................................    .22460    .21968    .21492    .21032    .2058661............................................................    .23620    .23117    .22629    .22156    .2169862............................................................    .24824    .24309    .23810    .23325    .2285663............................................................    .26073    .25546    .25036    .24540    .2406064............................................................    .27364    .26827    .26306    .25800    .2530865............................................................    .28696    .28150    .27619    .27103    .2660166............................................................    .30070    .29515    .28974    .28449    .2793767............................................................    .31483    .30919    .30371    .29836    .2931668............................................................    .32936    .32365    .31808    .31266    .3073769............................................................    .34432    .33854    .33290    .32741    .3220470............................................................    .35972    .35389    .34820    .34264    .3372171............................................................    .37565    .36977    .36403    .35842    .3529472............................................................    .39210    .38619    .38042    .37477    .3692473............................................................    .40900    .40308    .39728    .39161    .3860574............................................................    .42618    .42025    .41444    .40876    .4031875............................................................    .44345    .43753    .43173    .42604    .4204676............................................................    .46073    .45483    .44904    .44336    .4377977............................................................    .47799    .47212    .46635    .46069    .4551378............................................................    .49524    .48941    .48368    .47805    .4725279............................................................    .51256    .50678    .50110    .49551    .4900180............................................................    .53001    .52429    .51867    .51313    .5076981............................................................    .54745    .54181    .53626    .53079    .5254182............................................................    .56476    .55921    .55374    .54835    .5430383............................................................    .58193    .57648    .57110    .56579    .5605684............................................................    .59907    .59373    .58845    .58325    .5781185............................................................    .61624    .61102    .60586    .60077    .5957486............................................................    .63300    .62791    .62289    .61791    .6130087............................................................    .64883    .64387    .63896    .63411    .6293288............................................................    .66363    .65880    .65402    .64929    .6446189............................................................    .67775    .67304    .66838    .66377    .6592190............................................................    .69160    .68703    .68250    .67802    .6735791............................................................    .70509    .70066    .69626    .69191    .6876092............................................................    .71775    .71345    .70919    .70496    .7007893............................................................    .72929    .72512    .72099    .71689    .7128294............................................................    .73964    .73559    .73157    .72758    .7236295............................................................    .74867    .74472    .74081    .73692    .7330696............................................................    .75625    .75239    .74856    .74476    .7409997............................................................    .76303    .75925    .75550    .75177    .7480798............................................................    .76892    .76521    .76152    .75786    .7542299............................................................    .77443    .77078    .76715    .76355    .75998100...........................................................    .77990    .77631    .77275    .76921    .76569101...........................................................    .78463    .78109    .77757    .77407    .77060102...........................................................    .78971    .78622    .78275    .77930    .77587103...........................................................    .79629    .79287    .78947    .78608    .78272104...........................................................    .80244    .79907    .79572    .79239    .78907105...........................................................    .81198    .80871    .80546    .88222    .79900106...........................................................    .82792    .82485    .82180    .81876    .81572107...........................................................    .85057    .84783    .84509    .84237    .83964108...........................................................    .88740    .88526    .88312    .88098    .87885109...........................................................    .94900    .94800    .94700    .94600    .94500----------------------------------------------------------------------------------------------------------------

                                                     Table ETable E_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to  a Unitrust Having the Adjusted Payout Rate Shown_Applicable for Transfers After November 30, 1983, and Before                                                   May 1, 1989----------------------------------------------------------------------------------------------------------------                                                                            (2) Adjusted payout rate                            (1) Age                            -------------------------------------------------                                                                  11.2%     11.4%     11.6%     11.8%     12.0%----------------------------------------------------------------------------------------------------------------0.............................................................    .02487    .02466    .02447    .02429    .024121.............................................................    .00686    .00666    .00648    .00631    .006152.............................................................    .00641    .00620    .00601    .00583    .005663.............................................................    .00631    .00609    .00589    .00570    .005524.............................................................    .00637    .00614    .00593    .00573    .005545.............................................................    .00657    .00633    .00610    .00588    .005686.............................................................    .00687    .00661    .00637    .00614    .005937.............................................................    .00724    .00696    .00670    .00646    .006238.............................................................    .00770    .00740    .00713    .00687    .006639.............................................................    .00827    .00795    .00766    .00739    .0071310............................................................    .00894    .00861    .00830    .00800    .0077311............................................................    .00974    .00939    .00906    .00875    .0084612............................................................    .01066    .01029    .00993    .00961    .0092913............................................................    .01164    .01124    .01087    .01052    .0101914............................................................    .01262    .01220    .01181    .01144    .0110915............................................................    .01355    .01311    .01270    .01231    .0119416............................................................    .01440    .01394    .01350    .01309    .0127117............................................................    .01516    .01467    .01421    .01378    .0133718............................................................    .01585    .01534    .01485    .01440    .0139719............................................................    .01651    .01597    .01546    .01498    .0145320............................................................    .01719    .01662    .01608    .01557    .0151021............................................................    .01789    .01728    .01672    .01618    .0156822............................................................    .01861    .01797    .01737    .01680    .0162723............................................................    .01938    .01870    .01806    .01746    .0168924............................................................    .02023    .01951    .01883    .01819    .0175925............................................................    .02121    .02045    .01973    .01905    .0184126............................................................    .02236    .02155    .02078    .02006    .0193827............................................................    .02368    .02282    .02200    .02124    .0205128............................................................    .02521    .02429    .02342    .02261    .0218329............................................................    .02689    .02591    .02499    .02412    .0233030............................................................    .02875    .02772    .02674    .02581    .0249431............................................................    .03076    .02966    .02863    .02764    .0267132............................................................    .03297    .03180    .03070    .02965    .0286633............................................................    .03536    .03412    .03295    .03184    .0307934............................................................    .03794    .03663    .03539    .03421    .0330935............................................................    .04074    .03935    .03803    .03678    .0355936............................................................    .04375    .04228    .04089    .03956    .0383037............................................................    .04699    .04543    .04395    .04255    .0412238............................................................    .05044    .04879    .04723    .04575    .0443339............................................................    .05411    .05238     .5073    .04916    .0476640............................................................    .05802    .05620    .05445    .05279    .0512141............................................................    .06219    .06026    .05843    .05668    .0555042............................................................    .06665    .06462    .06269    .06084    .0590843............................................................    .07138    .06924    .06721    .06526    .0634144............................................................    .07639    .07415    .07202    .06997    .0680145............................................................    .08168    .07933    .07708    .07493    .0728746............................................................    .08726    .08480    .08244    .08018    .0780247............................................................    .09313    .09056    .08809    .08572    .0834548............................................................    .09935    .09666    .09408    .09160    .0892249............................................................    .10591    .10309    .10039    .09780    .0953150............................................................    .11282    .10989    .10707    .10436    .1017651............................................................    .12009    .11703    .11409    .11127    .1085552............................................................    .12772    .12454    .12147    .11853    .1156953............................................................    .13571    .13340    .12922    .12615    .1231954............................................................    .14403    .14060    .13729    .13410    .1310255............................................................    .15270    .14914    .14571    .14240    .1392056............................................................    .16171    .15802    .15447    .15103    .1477157............................................................    .17109    .16728    .16360    .16004    .1566058............................................................    .18083    .17690    .17309    .16941    .1658559............................................................    .19098    .18692    .18299    .17919    .1755160............................................................    .20154    .19736    .19331    .18938    .1855861............................................................    .21254    .20824    .20407    .20003    .1961062............................................................    .22400    .21958    .21530    .21113    .2070963............................................................    .23593    .23139    .22699    .22272    .2185664............................................................    .24830    .24366    .23915    .23476    .2305065............................................................    .26113    .25638    .25176    .24727    .2429066............................................................    .27439    .26955    .26483    .26023    .2557667............................................................    .28808    .28314    .27833    .27364    .2690668............................................................    .30221    .29718    .29228    .28750    .2828369............................................................    .31681    .31170    .30672    .30185    .2971070............................................................    .33190    .32673    .32167    .31672    .3118971............................................................    .34758    .34234    .33721    .33220    .3273172............................................................    .36384     35855    .35337    .34831    .3433573............................................................    .38061    .37529    .37007    .36496    .3599674............................................................    .39772    .39237    .38713    .38199    .3769575............................................................    .41499    .40962    .40436    .39920    .3941376............................................................    .43232    .42695    .42168    .41650    .4114277............................................................    .44967    .44431    .43904    .43386    .4287878............................................................    .46708    .46173    .45647    .45130    .4462279............................................................    .48460    .47928    .47405    .46890    .4638380............................................................    .50232    .49705    .49185    .48673    .4816981............................................................    .52010    .51487    .50973    .50465    .4996582............................................................    .53779    .53263    .52754    .52252    .5175783............................................................    .55540    .55031    .54529    .54033    .5354484............................................................    .57304    .56804    .56309    .55822    .5534085............................................................    .59077    .58586    .58102    .57623    .5715086............................................................    .60815    .60335    .59860    .59392    .5892887............................................................    .62458    .61989    .61525    .61066    .6061388............................................................    .63998    .63540    .63086    .62638    .6219489............................................................    .65469    .65022    .64579    .64141    .6370790............................................................    .66918    .66482    .66050    .65623    .6519991............................................................    .68332    .67909    .67489    .67073    .6666192............................................................    .69662    .69251    .68843    .68439    .6803893............................................................    .70879    .70479    .70082    .69689    .6929994............................................................    .71970    .71581    .71195    .70812    .7043295............................................................    .72924    .72544    .72167    .71793    .7142296............................................................    .73724    .73353    .72984    .72618    .7225497............................................................    .74440    .74076    .73714    .73354    .7299898............................................................    .75061    .74703    .74347    .73994    .7364399............................................................    .75642    .75290    .74939    .74591    .74245100...........................................................    .76219    .75872    .75527    .75184    .74844101...........................................................    .76715    .76372    .76031    .75692    .75356102...........................................................    .77246    .76908    .76571    .76236    .75904103...........................................................    .77937    .77605    .77274    .76945    .76618104...........................................................    .78577    .78249    .77923    .77598    .77275105...........................................................    .79579    .79259    .78941    .78625    .78310106...........................................................    .81270    .80969    .80670    .80371    .80073107...........................................................    .83693    .83422    .83152    .82883    .82614108...........................................................    .87672    .87459    .87246    .87034    .86822109...........................................................    .94400    .94300    .94200    .94100    .94000----------------------------------------------------------------------------------------------------------------

                                                     Table ETable E_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to  a Unitrust Having the Adjusted Payout Rate Shown_Applicable for Transfers After November 30, 1983, and Before                                                   May 1, 1989----------------------------------------------------------------------------------------------------------------                                                                            (2) Adjusted payout rate                            (1) Age                            -------------------------------------------------                                                                  12.2%     12.4%     12.6%     12.8%     13.0%----------------------------------------------------------------------------------------------------------------0.............................................................    .02396    .02380    .02366    .02352    .023381.............................................................    .00600    .00585    .00572    .00559    .005472.............................................................    .00550    .00535    .00521    .00508    .004953.............................................................    .00536    .00520    .00505    .00491    .004784.............................................................    .00536    .00519    .00504    .00489    .004755.............................................................    .00549    .00532    .00515    .00499    .004846.............................................................    .00572    .00554    .00536    .00519    .005037.............................................................    .00602    .00582    .00563    .00545    .005288.............................................................    .00640    .00618    .00598    .00579    .005619.............................................................    .00688    .00665    .00644    .00623    .0060410............................................................    .00747    .00723    .00699    .00678    .0065711............................................................    .00818    .00792    .00767    .00744    .0072212............................................................    .00900    .00873    .00846    .00822    .0079813............................................................    .00988    .00959    .00931    .00905    .0088014............................................................    .01077    .01046    .01017    .00989    .0096315............................................................    .01160    .01127    .01097    .01067    .0104016............................................................    .01234    .01200    .01167    .01137    .0110817............................................................    .01299    .01263    .01229    .01197    .0116618............................................................    .01357    .01319    .01283    .01249    .0121719............................................................    .01410    .01370    .01332    .01297    .0126320............................................................    .01465    .01422    .01382    .01345    .0130921............................................................    .01520    .01475    .01433    .01393    .0135522............................................................    .01576    .01529    .01484    .01442    .0140223............................................................    .01636    .01586    .01538    .01493    .0145024............................................................    .01703    .01649    .01599    .01551    .0150525............................................................    .01781    .01724    .01670    .01619    .0157126............................................................    .01874    .01813    .01756    .01701    .0165027............................................................    .01983    .01918    .01857    .01799    .0174428............................................................    .02111    .02042    .01976    .01915    .0185629............................................................    .02253    .02179    .02110    .02044    .0198130............................................................    .02411    .02333    .02259    .02188    .0212131............................................................    .02583    .02500    .02421    .02345    .0227432............................................................    .02772    .02683    .02599    .02519    .0244333............................................................    .02979    .02885    .02795    .02709    .0262834............................................................    .03203    .03102    .03006    .02915    .0282935............................................................    .03447    .03340    .03238    .03141    .0304836............................................................    .03710    .03597    .03488    .03385    .0328637............................................................    .03995    .03874    .03758    .03649    .0354438............................................................    .04299    .04170    .04048    .03931    .0382039............................................................    .04623    .04487    .04358    .04234    .0411540............................................................    .04970    .04826    .04689    .04558    .0443241............................................................    .05341    .05189    .05043    .04904    .0477142............................................................    .05739    .05578    .05424    .05277    .0513643............................................................    .06163    .05993    .05830    .05674    .0552544............................................................    .06614    .06435    .06263    .06099    .0594145............................................................    .07090    .06901    .06720    .06547    .0638046............................................................    .07595    .07396    .07206    .07023    .0684747............................................................    .08128    .07919    .07718    .07525    .0734048............................................................    .08693    .08474    .08263    .08061    .0786649............................................................    .09291    .09061    .08840    .08627    .0842350............................................................    .09925    .09684    .09452    .09229    .0901451............................................................    .10593    .10341    .10098    .09864    .0963852............................................................    .11296    .11032    .10778    .10534    .1029753............................................................    .12034    .11759    .11494    .11238    .1099154............................................................    .12805    .12519    .12243    .11976    .1171855............................................................    .13611    .13313    .13025    .12747    .1247856............................................................    .14451    .14141    .13841    .13551    .1327157............................................................    .15327    .15005    .14694    .14393    .1410158............................................................    .16240    .15906    .15583    .15270    .1496759............................................................    .17194    .16848    .16513    .16189    .1587460............................................................    .18189    .17831    .17485    .17148    .1682261............................................................    .19230    .18860    .18502    .18154    .1781662............................................................    .20317    .19936    .19566    .19207    .1885763............................................................    .21453    .21060    .20679    .20308    .1994764............................................................    .22635    .22231    .21839    .21457    .2108565............................................................    .23864    .23450    .23046    .22653    .2227166............................................................    .25140    .24715    .24301    .23898    .2350567............................................................    .26461    .26026    .25602    .25188    .2478568............................................................    .27828    .27384    .26950    .26527    .2611469............................................................    .29246    .28793    .28350    .27918    .2749670............................................................    .30718    .30256    .29805    .29364    .2893371............................................................    .32251    .31783    .31324    .30876    .3043772............................................................    .33850    .33375    .32910    .32455    .3200973............................................................    .35506    .35026    .34555    .34094    .3364274............................................................    .37201    .36716    .36241    .35776    .3531975............................................................    .38916    .38429    .37950    .37481    .3702076............................................................    .40644    .40154    .39673    .39200    .3873777............................................................    .42378    .41887    .41404    .40930    .4046478............................................................    .44123    .43631    .43148    .42673    .4220579............................................................    .45885    .45394    .44911    .44436    .4396980............................................................    .47673    .47184    .46703    .46229    .4576381............................................................    .49473    .48987    .48509    .48037    .4757382............................................................    .51269    .50787    .50313    .49845    .4938383............................................................    .53062    .52586    .52116    .51653    .5119584............................................................    .54864    .54395    .53931    .53473    .5302185............................................................    .56683    .56221    .55765    .55314    .5486986............................................................    .58470    .58017    .57570    .57127    .5668987............................................................    .60164    .59720    .59281    .58847    .5841788............................................................    .61754    .61320    .60889    .60464    .6004289............................................................    .63277    .62851    .62430    .62013    .6160090............................................................    .64780    .64364    .63953    .63545    .6314191............................................................    .66252    .65848    .65446    .65049    .6465592............................................................    .67640    .67246    .66856    .66468    .6608493............................................................    .68912    .68528    .68148    .67770    .6739694............................................................    .70055    .69680    .69309    .68941    .6857695............................................................    .71054    .70689    .70326    .69966    .6960996............................................................    .71893    .71535    .71180    .70827    .7047697............................................................    .72643    .72292    .71943    .71596    .7125298............................................................    .73294    .72948    .72604    .72263    .7192499............................................................    .73902    .73561    .73222    .72886    .72551100...........................................................    .74506    .74170    .73836    .73504    .73174101...........................................................    .75021    .74689    .74359    .74030    .73704102...........................................................    .75573    .75244    .74918    .74593    .74270103...........................................................    .76293    .75970    .75649    .75329    .75011104...........................................................    .76954    .76634    .76316    .76000    .75685105...........................................................    .77996    .77684    .77373    .77064    .76756106...........................................................    .79777    .79481    .79187    .78894    .78602107...........................................................    .82346    .82078    .81812    .81546    .81281108...........................................................    .86610    .86398    .86187    .85976    .85765109...........................................................    .93900    .93800    .93700    .93600    .93500----------------------------------------------------------------------------------------------------------------

                                                     Table ETable E_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to  a Unitrust Having the Adjusted Payout Rate Shown_Applicable for Transfers After November 30, 1983, and Before                                                   May 1, 1989----------------------------------------------------------------------------------------------------------------                                                                            (2) Adjusted payout rate                            (1) Age                            -------------------------------------------------                                                                  13.2%     13.4%     13.6%     13.8%     14.0%----------------------------------------------------------------------------------------------------------------0.............................................................    .02325    .02313    .02301    .02290    .022791.............................................................    .00536    .00525    .00514    .00505    .004952.............................................................    .00484    .00472    .00462    .00451    .004423.............................................................    .00465    .00453    .00442    .00431    .004214.............................................................    .00461    .00449    .00437    .00426    .004155.............................................................    .00470    .00457    .00444    .00432    .004216.............................................................    .00488    .00474    .00460    .00447    .004357.............................................................    .00512    .00496    .00482    .00468    .004558.............................................................    .00543    .00527    .00512    .00497    .004839.............................................................    .00585    .00568    .00551    .00536    .0052110............................................................    .00637    .00619    .00601    .00584    .0056811............................................................    .00701    .00681    .00662    .00644    .0062712............................................................    .00776    .00755    .00735    .00716    .0069713............................................................    .00857    .00734    .00813    .00793    .0077314............................................................    .00938    .00914    .00892    .00870    .0085015............................................................    .01014    .00989    .00965    .00942    .0092116............................................................    .01080    .01054    .01029    .01005    .0098317............................................................    .01137    .01109    .01083    .01058    .0103518............................................................    .01186    .01157    .01130    .01103    .0107819............................................................    .01230    .01300    .01171    .01143    .0111720............................................................    .01275    .01243    .01212    .01183    .0115521............................................................    .01319    .01285    .01253    .01222    .0119322............................................................    .01364    .01328    .01293    .01261    .0123023............................................................    .01410    .01372    .01336    .01301    .0126824............................................................    .01463    .01422    .01383    .01347    .0131225............................................................    .01525    .01482    .01441    .01401    .0136426............................................................    .01601    .01555    .01511    .01469    .0143027............................................................    .01692    .01643    .01596    .01551    .0150928............................................................    .01800    .01748    .01697    .01650    .0160429............................................................    .01922    .01865    .01812    .01760    .0171230............................................................    .02058    .01998    .01940    .01886    .0183331............................................................    .02206    .02142    .02080    .02022    .0196632............................................................    .02370    .02301    .02236    .02173    .0211333............................................................    .02550    .02477    .02407    .02340    .0227634............................................................    .02746    .02667    .02592    .02521    .0245235............................................................    .02960    .02876    .02796    .02719    .0264636............................................................    .03193    .03103    .03017    .02936    .0285837............................................................    .03444    .03348    .03257    .03170    .0308738............................................................    .03714    .03612    .03515    .03422    .0333339............................................................    .04002    .03894    .03791    .03692    .0359740............................................................    .04312    .04197    .04087    .03891    .0388041............................................................    .04643    .04521    .04404    .04292    .0418542............................................................    .05001    .04871    .04747    .04628    .0451443............................................................    .05382    .05245    .05113    .04987    .0486544............................................................    .05789    .05644    .05505    .05371    .0524245............................................................    .06220    .06067    .05919    .05777    .0564146............................................................    .06678    .06516    .06360    .06210    .0606547............................................................    .07162    .06991    .06826    .06668    .0651548............................................................    .07678    .07498    .07324    .07157    .0699649............................................................    .08225    .08035    .07852    .07676    .0750650............................................................    .08807    .08607    .08415    .08229    .0805051............................................................    .09421    .09211    .09009    .08814    .0862552............................................................    .10070    .09850    .09637    .09432    .0923453............................................................    .10753    .10523    .10300    .10085    .0987754............................................................    .11468    .11227    .10994    .10769    .1055155............................................................    .12218    .11966    .11722    .11487    .1125856............................................................    .12999    .12737    .12483    .12236    .1199857............................................................    .13818    .13545    .13279    .13022    .1277358............................................................    .14673    .14388    .14112    .13844    .1358459............................................................    .15568    .15272    .14985    .14706    .1443560............................................................    .16505    .16198    .15899    .15609    .1532761............................................................    .17488    .17169    .16859    .16558    .1626562............................................................    .18518    .18187    .17866    .17554    .1725163............................................................    .19596    .19255    .18923    .18600    .1828564............................................................    .20723    .20371    .20028    .19694    .1936865............................................................    .21898    .21535    .21181    .20836    .2050066............................................................    .23121    .22748    .22383    .22028    .2168167............................................................    .24392    .24008    .23633    .23267    .2291068............................................................    .25711    .25317    .24932    .24556    .2418969............................................................    .27083    .26680    .26285    .25900    .2552370............................................................    .28512    .28100    .27697    .27302    .2691671............................................................    .30007    .29587    .29176    .28773    .2837872............................................................    .31572    .31145    .30726    .30315    .2991373............................................................    .33199    .32765    .32340    .31923    .3151474............................................................    .34871    .34431    .34000    .33577    .3316275............................................................    .36568    .36124    .35688    .35260    .3484076............................................................    .38281    .37833    .37393    .36961    .3653777............................................................    .40006    .39555    .39113    .38677    .3824978............................................................    .41745    .41293    .40848    .40410    .3998079............................................................    .43508    .43055    .42609    .42170    .4173780............................................................    .45303    .44850    .44404    .43964    .4353181............................................................    .47115    .46663    .46218    .45779    .4534782............................................................    .48928    .48479    .48036    .47599    .4716883............................................................    .50744    .50298    .49858    .49424    .4899584............................................................    .52575    .52134    .51698    .51268    .5084385............................................................    .54429    .53994    .53564    .53139    .5272086............................................................    .56257    .55829    .55406    .54988    .5457487............................................................    .57993    .57572    .57156    .56745    .5633888............................................................    .59625    .59212    .58804    .58399    .5799989............................................................    .61191    .60786    .60384    .59987    .5959490............................................................    .62741    .62344    .61952    .61562    .6117791............................................................    .64264    .63877    .63493    .63113    .6273692............................................................    .65703    .65326    .64951    .64580    .6421293............................................................    .67024    .66656    .66291    .65928    .6556894............................................................    .68213    .67854    .67497    .67142    .6679195............................................................    .69255    .68903    .68554    .68207    .6786396............................................................    .70128    .69783    .69440    .69100    .6876297............................................................    .70910    .70570    .70233    .69899    .6956698............................................................    .71587    .71252    .70920    .70590    .7026399............................................................    .72219    .71889    .71562    .71236    .70913100...........................................................    .72847    .72522    .72189    .71877    .71558101...........................................................    .73380    .73058    .72738    .72420    .72104102...........................................................    .73949    .73630    .73313    .72998    .72685103...........................................................    .74695    .74381    .74068    .73758    .73449104...........................................................    .75372    .75060    .74751    .74442    .74136105...........................................................    .76449    .76144    .75840    .75538    .75237106...........................................................    .78311    .78021    .77732    .77444    .77157107...........................................................    .81016    .80752    .80489    .80227    .79965108...........................................................    .85554    .85344    .85134    .84924    .84715109...........................................................    .93400    .93300    .93200    .93100    .93000----------------------------------------------------------------------------------------------------------------

                               Table F(1)   Table F(1)_10 Percent_Table Showing Factors for Computations of the         Adjusted Payout Rate for Certain Valuations and Payout Sequences_Applicable for Transfers After November 30, 1983, and Before                               May 1, 1989------------------------------------------------------------------------ (1) Number of months       (2) Factors for payout at the end of eachby which the valuation -------------------------------------------------   date precedes the     first payout-----------------------   Annual     Semiannual    Quarterly    Monthly             But less     period       period        period      period At least      than------------------------------------------------------------------------                    1   ..........     .976731       .965232     .957616        1           2     .992089      .969004       .957596     .950041        2           3     .984240      .961338       .950021        3           4     .976454      .953733       .942505        4           5     .968729      .946188        5           6     .961066      .938703        6           7     .953463      .931277        7           8     .945920        8           9     .938436        9          10     .931012       10          11     .923647       11          12     .916340       12   ..........    .909091------------------------------------------------------------------------

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

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

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

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

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

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

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

                                      Table U(1)_Unitrust Single Life Remainder Factors_Based on Life Table 80CNSMT                                         [Applicable for Transfers After April 30, 1989, and Before May 1, 1999]--------------------------------------------------------------------------------------------------------------------------------------------------------                                                                                             Adjusted payout rate                         Age                         ---------------------------------------------------------------------------------------------------                                                        4.2%      4.4%      4.6%      4.8%      5.0%      5.2%      5.4%      5.6%      5.8%      6.0%--------------------------------------------------------------------------------------------------------------------------------------------------------0...................................................    .06797    .06181    .05645    .05177    .04768    .04410    .04096    .03820    .03578    .033641...................................................    .05881    .05243    .04686    .04199    .03773    .03400    .03072    .02784    .02531    .023082...................................................    .06049    .05394    .04821    .04319    .03880    .03494    .03155    .02856    .02593    .023613...................................................    .06252    .05579    .04990    .04473    .04020    .03621    .03270    .02961    .02688    .024464...................................................    .06479    .05788    .05182    .04650    .04183    .03771    .03408    .03087    .02804    .025535...................................................    .06724    .06016    .05393    .04845    .04363    .03937    .03562    .03230    .02936    .026756...................................................    .06984    .06257    .05618    .05054    .04557    .04117    .03729    .03385    .03080    .028097...................................................    .07259    .06513    .05856    .05276    .04764    .04310    .03909    .03552    .03236    .029548...................................................    .07548    .06784    .06109    .05513    .04985    .04517    .04102    .03733    .03405    .031139...................................................    .07854    .07071    .06378    .05765    .05221    .04738    .04310    .03928    .03588    .0328510..................................................    .08176    .07374    .06663    .06033    .05473    .04976    .04533    .04138    .03786    .0347111..................................................    .08517    .07695    .06966    .06319    .05743    .05230    .04772    .04364    .04000    .0367312..................................................    .08872    .08031    .07284    .06619    .06026    .05498    .05026    .04604    .04227    .0388913..................................................    .09238    .08378    .07612    .06929    .06320    .05776    .05289    .04853    .04463    .0411314..................................................    .09608    .08728    .07943    .07243    .06616    .06056    .05554    .05104    .04701    .0433815..................................................    .09981    .09081    .08276    .07557    .06914    .06337    .05820    .05356    .04938    .0456316..................................................    .10356    .09435    .08612    .07874    .07213    .06619    .06086    .05607    .05176    .0478717..................................................    .10733    .09792    .08949    .08192    .07513    .06902    .06353    .05858    .05413    .0501018..................................................    .11117    .10155    .09291    .08515    .07817    .07189    .06623    .06113    .05652    .0523619..................................................    .11509    .10526    .09642    .08847    .08130    .07484    .06901    .06375    .05899    .0546920..................................................    .11913    .10908    .10003    .09188    .08452    .07788    .07188    .06645    .06154    .0570821..................................................    .12326    .11300    .10375    .09539    .08784    .08101    .07483    .06923    .06416    .0595522..................................................    .12753    .11705    .10758    .09902    .09127    .08426    .07789    .07212    .06688    .0621223..................................................    .13195    .12125    .11156    .10279    .09484    .08763    .08109    .07514    .06973    .0648124..................................................    .13655    .12563    .11573    .10675    .09860    .09119    .08446    .07833    .07274    .0676625..................................................    .14136    .13022    .12010    .11091    .10255    .09495    .08802    .08171    .07595    .0706926..................................................    .14640    .13504    .12471    .11530    .10674    .09893    .09181    .08531    .07937    .0739427..................................................    .15169    .14011    .12956    .11994    .11117    .10316    .09584    .08915    .08302    .0774228..................................................    .15721    .14542    .13465    .12482    .11583    .10762    .10010    .09322    .08691    .0811229..................................................    .16299    .15097    .13999    .12994    .12075    .11233    .10461    .09753    .09104    .0850730..................................................    .16901    .15678    .14559    .13533    .12592    .11729    .10937    .10210    .09541    .0892631..................................................    .17531    .16287    .15146    .14099    .13137    .12254    .11441    .10694    .10006    .0937232..................................................    .18186    .16921    .15759    .14691    .13709    .12804    .11972    .11205    .10497    .0984433..................................................    .18869    .17584    .16401    .15312    .14309    .13384    .12531    .11744    .11017    .1034534..................................................    .19578    .18273    .17070    .15961    .14937    .13992    .13119    .12312    .11565    .1087435..................................................    .20315    .18990    .17767    .16637    .15593    .14628    .13735    .12908    .12142    .1143136..................................................    .21076    .19732    .18490    .17340    .16276    .15291    .14377    .13531    .12745    .1201637..................................................    .21863    .20501    .19239    .18071    .16987    .15982    .15049    .14182    .13377    .1262838..................................................    .22676    .21296    .20016    .18828    .17725    .16701    .15748    .14862    .14037    .1326939..................................................    .23515    .22118    .20820    .19614    .18492    .17448    .16476    .15571    .14727    .1394040..................................................    .24379    .22967    .21652    .20428    .19288    .18225    .17234    .16310    .15447    .1464141..................................................    .25270    .23842    .22511    .21270    .20112    .19031    .18021    .17078    .16197    .1537242..................................................    .26184    .24742    .23395    .22137    .20962    .19864    .18836    .17875    .16975    .1613243..................................................    .27123    .25666    .24305    .23031    .21840    .20724    .19679    .18700    .17782    .1692144..................................................    .28085    .26616    .25241    .23952    .22745    .21613    .20551    .19554    .18618    .1773945..................................................    .29072    .27591    .26203    .24901    .23678    .22530    .21452    .20438    .19485    .1858946..................................................    .30082    .28591    .27191    .25875    .24639    .23476    .22381    .21352    .20382    .1946847..................................................    .31116    .29616    .28204    .26877    .25626    .24449    .23340    .22295    .21309    .2037948..................................................    .32171    .30663    .29241    .27902    .26640    .25449    .24326    .23265    .22264    .2131849..................................................    .33245    .31730    .30300    .28950    .27676    .26473    .25336    .24262    .23246    .2228550..................................................    .34338    .32816    .31379    .30020    .28735    .27521    .26371    .25283    .24253    .2327751..................................................    .35449    .33923    .32479    .31112    .29818    .28593    .27431    .26331    .25287    .2429752..................................................    .36582    .35053    .33603    .32230    .30927    .29692    .28520    .27408    .26352    .2534953..................................................    .37736    .36205    .34751    .33372    .32063    .30819    .29637    .28514    .27446    .2643154..................................................    .38909    .37376    .35921    .34537    .33221    .31970    .30780    .29647    .28569    .2754255..................................................    .40099    .38568    .37111    .35724    .34404    .33146    .31949    .30807    .29719    .2868156..................................................    .41308    .39779    .38322    .36934    .35610    .34348    .33143    .31994    .30898    .2985157..................................................    .42536    .41011    .39555    .38167    .36841    .35575    .34366    .33210    .32106    .3105158..................................................    .43781    .42262    .40810    .39422    .38096    .36828    .35615    .34454    .33344    .3228159..................................................    .45043    .43530    .42083    .40698    .39373    .38104    .36888    .35724    .34609    .3354060..................................................    .46318    .44813    .43372    .41992    .40668    .39400    .38183    .37017    .35898    .3482461..................................................    .47602    .46107    .44674    .43299    .41979    .40713    .39497    .38329    .37207    .3612962..................................................    .48893    .47410    .45986    .44617    .43303    .42039    .40825    .39657    .38534    .3745463..................................................    .50190    .48720    .47306    .45946    .44638    .43379    .42168    .41001    .39878    .3879664..................................................    .51494    .50038    .48636    .47286    .45986    .44733    .43526    .42362    .41240    .4015865..................................................    .52808    .51368    .49980    .48641    .47350    .46104    .44903    .43743    .42624    .4154466..................................................    .54134    .52711    .51338    .50013    .48733    .47496    .46302    .45148    .44033    .4295667..................................................    .55471    .54068    .52712    .51401    .50134    .48908    .47723    .46577    .45467    .4439468..................................................    .56820    .55437    .54100    .52805    .51552    .50339    .49165    .48027    .46925    .4585869..................................................    .58172    .56812    .55495    .54219    .52982    .51783    .50620    .49494    .48401    .4734170..................................................    .59526    .58190    .56894    .55637    .54417    .53234    .52086    .50971    .49889    .4883871..................................................    .60874    .59564    .58291    .57055    .55854    .54687    .53554    .52453    .51382    .5034272..................................................    .62218    .60934    .59685    .58471    .57291    .56143    .55026    .53939    .52882    .5185473..................................................    .63557    .62301    .61078    .59887    .58728    .57600    .56501    .55431    .54389    .5337374..................................................    .64896    .63669    .62472    .61307    .60171    .59064    .57985    .56932    .55906    .5490675..................................................    .66237    .65040    .63872    .62733    .61622    .60538    .59480    .58447    .57439    .5645576..................................................    .67581    .66416    .65279    .64168    .63083    .62023    .60988    .59977    .58989    .5802377..................................................    .68925    .67793    .66688    .65606    .64550    .63516    .62506    .61517    .60551    .5960578..................................................    .70263    .69166    .68093    .67044    .66016    .65010    .64026    .63062    .62119    .6119579..................................................    .71585    .70525    .69486    .68468    .67471    .66495    .65538    .64600    .63681    .6278080..................................................    .72885    .71860    .70856    .69872    .68906    .67959    .67031    .66120    .65227    .6435081..................................................    .74150    .73162    .72193    .71242    .70308    .69392    .68492    .67609    .66742    .6589082..................................................    .75376    .74425    .73490    .72572    .71671    .70785    .69915    .69059    .68219    .6739383..................................................    .76559    .75643    .74744    .73859    .72989    .72134    .71293    .70466    .69652    .6885284..................................................    .77700    .76821    .75955    .75104    .74266    .73441    .72629    .71831    .71044    .7027085..................................................    .78805    .77961    .77130    .76311    .75505    .74711    .73929    .73158    .72399    .7165286..................................................    .79866    .79056    .78258    .77472    .76697    .75933    .75180    .74438    .73707    .7298587..................................................    .80870    .80094    .79329    .78574    .77829    .77095    .76370    .75656    .74951    .7425588..................................................    .81825    .81081    .80348    .79623    .78908    .78202    .77506    .76818    .76139    .7546989..................................................    .82746    .82035    .81332    .80638    .79952    .79275    .78606    .77945    .77292    .7664790..................................................    .83643    .82963    .82291    .81627    .80971    .80322    .79681    .79047    .78420    .7780191..................................................    .84503    .83854    .83212    .82578    .81950    .81330    .80716    .80109    .79509    .7891592..................................................    .85308    .84689    .84076    .83470    .82870    .82276    .81689    .81107    .80532    .7996393..................................................    .86052    .85460    .84875    .84295    .83721    .83152    .82590    .82033    .81481    .8093594..................................................    .86729    .86163    .85602    .85046    .84496    .83951    .83412    .82877    .82348    .8182395..................................................    .87338    .86795    .86257    .85723    .85195    .84672    .84153    .83639    .83129    .8262496..................................................    .87877    .87354    .86836    .86323    .85814    .85309    .84809    .84313    .83822    .8333497..................................................    .88365    .87861    .87362    .86867    .86375    .85888    .85405    .84926    .84450    .8397998..................................................    .88805    .88318    .87835    .87356    .86880    .86409    .85941    .85477    .85016    .8455999..................................................    .89210    .88739    .88271    .87807    .87347    .86890    .86436    .85986    .85539    .85095100.................................................    .89588    .89131    .88678    .88227    .87780    .87337    .86896    .86459    .86024    .85593101.................................................    .89949    .89506    .89066    .88629    .88195    .87764    .87336    .86911    .86488    .86069102.................................................    .90325    .89897    .89471    .89047    .88627    .88209    .87794    .87381    .86971    .86564103.................................................    .90724    .90311    .89900    .89491    .89085    .88681    .88279    .87880    .87484    .87089104.................................................    .91167    .90770    .90376    .89983    .89593    .89205    .88819    .88435    .88053    .87673105.................................................    .91708    .91333    .90959    .90587    .90217    .89848    .89481    .89116    .88752    .88391106.................................................    .92470    .92126    .91782    .91440    .91100    .90760    .90422    .90085    .89749    .89414107.................................................    .93545    .93246    .92948    .92650    .92353    .92057    .91762    .91467    .91173    .90880108.................................................    .95239    .95016    .94792    .94569    .94346    .94123    .93900    .93678    .93456    .93234109.................................................    .97900    .97800    .97700    .97600    .97500    .97400    .97300    .97200    .97100    .97000--------------------------------------------------------------------------------------------------------------------------------------------------------

                                      Table U(1)_Based on Life Table 80CNSMT Unitrust Single Life Remainder Factors                                                            [Applicable After April 30, 1989]--------------------------------------------------------------------------------------------------------------------------------------------------------                                                                                             Adjusted payout rate                         Age                         ---------------------------------------------------------------------------------------------------                                                        6.2%      6.4%      6.6%      6.8%      7.0%      7.2%      7.4%      7.6%      7.8%      8.0%--------------------------------------------------------------------------------------------------------------------------------------------------------0...................................................    .03176    .03009    .02861    .02730    .02613    .02509    .02416    .02333    .02258    .021911...................................................    .02110    .01936    .01781    .01644    .01522    .01413    .01316    .01229    .01150    .010802...................................................    .02156    .01974    .01812    .01669    .01541    .01427    .01325    .01234    .01152    .010783...................................................    .02233    .02043    .01875    .01725    .01591    .01471    .01364    .01268    .01182    .011054...................................................    .02330    .02132    .01956    .01800    .01660    .01535    .01422    .01322    .01231    .011495...................................................    .02443    .02237    .02054    .01890    .01743    .01612    .01494    .01389    .01293    .012086...................................................    .02568    .02353    .02162    .01990    .01837    .01700    .01576    .01465    .01365    .012757...................................................    .02704    .02480    .02280    .02102    .01941    .01798    .01668    .01552    .01446    .013518...................................................    .02852    .02619    .02411    .02224    .02057    .01906    .01770    .01648    .01537    .014379...................................................    .03014    .02772    .02554    .02360    .02184    .02027    .01885    .01756    .01640    .0153510..................................................    .03190    .02938    .02711    .02508    .02325    .02160    .02012    .01877    .01755    .0164511..................................................    .03381    .03119    .02883    .02672    .02481    .02308    .02153    .02012    .01884    .0176812..................................................    .03585    .03313    .03068    .02847    .02648    .02468    .02305    .02157    .02023    .0190213..................................................    .03798    .03515    .03260    .03030    .02822    .02635    .02464    .02310    .02170    .0204214..................................................    .04012    .03718    .03453    .03213    .02997    .02801    .02623    .02462    .02315    .0218115..................................................    .04225    .03919    .03644    .03395    .03169    .02965    .02779    .02611    .02457    .0231716..................................................    .04436    .04120    .03833    .03574    .03339    .03126    .02932    .02756    .02595    .0244917..................................................    .04647    .04319    .04021    .03752    .03507    .03285    .03082    .02898    .02730    .0257718..................................................    .04860    .04519    .04210    .03930    .03675    .03443    .03232    .03040    .02864    .0270319..................................................    .05079    .04725    .04404    .04113    .03847    .03606    .03386    .03185    .03001    .0283320..................................................    .05304    .04938    .04604    .04301    .04025    .03773    .03543    .03333    .03141    .0296521..................................................    .05537    .05157    .04811    .04495    .04208    .03945    .03705    .03486    .03285    .0310122..................................................    .05779    .05385    .05025    .04698    .04398    .04125    .03874    .03645    .03435    .0324223..................................................    .06032    .05623    .05250    .04910    .04598    .04313    .04052    .03812    .03592    .0339024..................................................    .06302    .05878    .05491    .05136    .04812    .04515    .04242    .03992    .03762    .0355025..................................................    .06589    .06150    .05748    .05380    .05042    .04733    .04448    .04187    .03946    .0372526..................................................    .06897    .06442    .06025    .05643    .05292    .04969    .04673    .04400    .04148    .0391627..................................................    .07228    .06757    .06325    .05928    .05563    .05227    .04917    .04632    .04369    .0412628..................................................    .07582    .07094    .06646    .06234    .05854    .05504    .05182    .04884    .04609    .0435529..................................................    .07958    .07454    .06990    .06562    .06167    .05804    .05468    .05157    .04870    .0460430..................................................    .08360    .07838    .07357    .06913    .06504    .06125    .05775    .05452    .05152    .0487431..................................................    .08788    .08249    .07751    .07291    .06866    .06472    .06108    .05771    .05457    .0516732..................................................    .09242    .08685    .08170    .07694    .07252    .06844    .06465    .06113    .05786    .0548333..................................................    .09724    .09149    .08617    .08124    .07666    .07242    .06848    .06482    .06141    .0582434..................................................    .10234    .09641    .09091    .08581    .08107    .07667    .07257    .06876    .06521    .0619135..................................................    .10773    .10161    .09594    .09066    .08575    .08119    .07694    .07298    .06928    .0658336..................................................    .11338    .10708    .10122    .09577    .09070    .08597    .08156    .07744    .07360    .0700137..................................................    .11932    .11283    .10680    .10117    .09592    .09102    .08645    .08217    .07818    .0744438..................................................    .12554    .11887    .11265    .10685    .10142    .09636    .09162    .08719    .08304    .0791539..................................................    .13206    .12521    .11880    .11282    .10722    .10198    .09708    .09249    .08818    .0841440..................................................    .13888    .13184    .12526    .11909    .11332    .10791    .10284    .09808    .09361    .0894241..................................................    .14601    .13878    .13201    .12567    .11972    .11414    .10890    .10398    .09935    .0949942..................................................    .15342    .14601    .13906    .13254    .12641    .12066    .11525    .11016    .10537    .1008643..................................................    .16112    .15353    .14640    .13970    .13340    .12747    .12189    .11663    .11168    .1070144..................................................    .16913    .16136    .15406    .14718    .14070    .13460    .12885    .12342    .11830    .1134745..................................................    .17745    .16951    .16202    .15497    .14832    .14204    .13612    .13053    .12525    .1202546..................................................    .18608    .17796    .17030    .16308    .15625    .14981    .14372    .13796    .13251    .1273547..................................................    .19501    .18673    .17890    .17150    .16451    .15790    .15164    .14571    .14010    .1347848..................................................    .20425    .19579    .18780    .18024    .17308    .16630    .15987    .15378    .14800    .1425249..................................................    .21375    .20514    .19698    .18926    .18193    .17499    .16840    .16214    .15620    .1505650..................................................    .22352    .21476    .20644    .19856    .19107    .18396    .17721    .17080    .16470    .1589051..................................................    .23358    .22467    .21620    .20816    .20051    .19325    .18634    .17976    .17350    .1675552..................................................    .24396    .23490    .22628    .21809    .21030    .20288    .19581    .18908    .18267    .1765553..................................................    .25465    .24545    .23670    .22836    .22042    .21285    .20563    .19875    .19218    .1859254..................................................    .26563    .25631    .24742    .23895    .23086    .22315    .21579    .20876    .20204    .1956255..................................................    .27692    .26747    .25846    .24986    .24164    .23379    .22628    .21911    .21225    .2056856..................................................    .28850    .27895    .26982    .26109    .25275    .24476    .23712    .22981    .22281    .2161157..................................................    .30041    .29076    .28152    .27267    .26421    .25610    .24833    .24089    .23376    .2269158..................................................    .31263    .30288    .29355    .28460    .27602    .26780    .25991    .25234    .24508    .2381159..................................................    .32515    .31532    .30590    .29685    .28817    .27984    .27184    .26416    .25677    .2496860..................................................    .33793    .32803    .31853    .30940    .30062    .29219    .28409    .27630    .26880    .2615961..................................................    .35093    .34098    .33141    .32220    .31335    .30483    .29663    .28873    .28113    .2738162..................................................    .36414    .35414    .34451    .33524    .32631    .31771    .30942    .30144    .29374    .2863163..................................................    .37754    .36750    .35783    .34850    .33951    .33084    .32247    .31440    .30661    .2991064..................................................    .39115    .38108    .37137    .36200    .35296    .34422    .33579    .32765    .31978    .3121765..................................................    .40500    .39493    .38519    .37579    .36670    .35792    .34943    .34122    .33328    .3256066..................................................    .41914    .40906    .39932    .38990    .38079    .37197    .36343    .35517    .34717    .3394367..................................................    .43355    .42350    .41376    .40434    .39521    .38636    .37780    .36950    .36145    .3536568..................................................    .44824    .43822    .42851    .41909    .40996    .40111    .39252    .38419    .37611    .3682769..................................................    .46313    .45316    .44348    .43409    .42498    .41613    .40754    .39919    .39109    .3832270..................................................    .47818    .46827    .45864    .44929    .44020    .43137    .42279    .41445    .40634    .3984571..................................................    .49331    .48348    .47391    .46461    .45557    .44677    .43821    .42988    .42177    .4138872..................................................    .50853    .49879    .48930    .48007    .47108    .46233    .45380    .44550    .43741    .4295273..................................................    .52384    .51421    .50482    .49566    .48674    .47805    .46957    .46130    .45324    .4453874..................................................    .53930    .52979    .52050    .51145    .50261    .49399    .48557    .47736    .46934    .4615275..................................................    .55495    .54557    .53641    .52747    .51873    .51020    .50187    .49372    .48577    .4779976..................................................    .57079    .56157    .55256    .54374    .53513    .52670    .51847    .51041    .50253    .4948377..................................................    .58680    .57775    .56890    .56024    .55176    .54346    .53534    .52739    .51960    .5119878..................................................    .60291    .59405    .58537    .57687    .56855    .56040    .55241    .54458    .53691    .5294079..................................................    .61898    .61032    .60184    .59353    .58537    .57738    .56954    .56185    .55431    .5469180..................................................    .63491    .62647    .61819    .61007    .60210    .59428    .58660    .57907    .57167    .5644181..................................................    .65054    .64234    .63427    .62636    .61858    .61094    .60344    .59606    .58882    .5817082..................................................    .66582    .65784    .65000    .64229    .63472    .62727    .61994    .61274    .60566    .5987083..................................................    .68065    .67291    .66530    .65781    .65044    .64319    .63605    .62903    .62212    .6153284..................................................    .69508    .68758    .68020    .67293    .66577    .65872    .65178    .64495    .63821    .6315885..................................................    .70915    .70190    .69475    .68770    .68076    .67392    .66718    .66054    .65399    .6475486..................................................    .72274    .71573    .70882    .70200    .69528    .68865    .68212    .67567    .66931    .6630487..................................................    .73569    .72892    .72224    .71565    .70915    .70273    .69639    .69014    .68397    .6778888..................................................    .74807    .74154    .73509    .72872    .72243    .71622    .71009    .70403    .69805    .6921489..................................................    .76010    .75381    .74759    .74144    .73537    .72937    .72344    .71758    .71179    .7060790..................................................    .77189    .76584    .75985    .75394    .74809    .74230    .73659    .73093    .72534    .7198191..................................................    .78327    .77746    .77171    .76603    .76040    .75484    .74933    .74388    .73850    .7331692..................................................    .79399    .78841    .78289    .77743    .77202    .76667    .76137    .75613    .75093    .7457993..................................................    .80394    .79858    .79328    .78803    .78283    .77768    .77258    .76753    .76252    .7575794..................................................    .81303    .80788    .80278    .79773    .79272    .78776    .78284    .77797    .77315    .7683795..................................................    .82124    .81628    .81136    .80649    .80166    .79687    .79213    .78742    .78276    .7781496..................................................    .82851    .82372    .81897    .81426    .80959    .80496    .80036    .79581    .79129    .7868297..................................................    .83512    .83048    .82588    .82132    .81679    .81230    .80785    .80343    .79905    .7947198..................................................    .84106    .83656    .83210    .82767    .82328    .81892    .81459    .81030    .80604    .8018199..................................................    .84655    .84218    .83785    .83354    .82927    .82503    .82082    .81664    .81249    .80837100.................................................    .85165    .84740    .84318    .83899    .83483    .83070    .82660    .82252    .81848    .81446101.................................................    .85652    .85238    .84827    .84419    .84013    .83611    .83210    .82813    .82418    .82026102.................................................    .86159    .85757    .85358    .84960    .84566    .84174    .83784    .83397    .83012    .82630103.................................................    .86697    .86307    .85920    .85535    .85152    .84771    .84392    .84016    .83642    .83270104.................................................    .87295    .86919    .86544    .86172    .85802    .85434    .85068    .84704    .84341    .83981105.................................................    .88030    .87672    .87315    .86959    .86605    .86253    .85903    .85554    .85207    .84861106.................................................    .89081    .88749    .88418    .88088    .87760    .87433    .87106    .86782    .86458    .86135107.................................................    .90588    .90296    .90005    .89715    .89425    .89137    .88849    .88561    .88275    .87989108.................................................    .93013    .92791    .92570    .92350    .92129    .91909    .91689    .91469    .91250    .91031109.................................................    .96900    .96800    .96700    .96600    .96500    .96400    .96300    .96200    .96100    .96000--------------------------------------------------------------------------------------------------------------------------------------------------------

                                      Table U(1)_Based on Life Table 80CNSMT Unitrust Single Life Remainder Factors                                                            [Applicable after APRIL 30, 1989]--------------------------------------------------------------------------------------------------------------------------------------------------------                                                                                             Adjusted payout rate                         Age                         ---------------------------------------------------------------------------------------------------                                                        8.2%      8.4%      8.6%      8.8%      9.0%      9.2%      9.4%      9.6%      9.8%      10.0%--------------------------------------------------------------------------------------------------------------------------------------------------------0...................................................    .02130    .02075    .02025    .01980    .01939    .01901    .01867    .01835    .01806    .017791...................................................    .01017    .00960    .00908    .00861    .00819    .00780    .00745    .00712    .00683    .006552...................................................    .01011    .00951    .00897    .00848    .00803    .00762    .00725    .00690    .00659    .006303...................................................    .01035    .00971    .00914    .00862    .00815    .00771    .00732    .00696    .00663    .006324...................................................    .01076    .01009    .00948    .00894    .00843    .00798    .00756    .00718    .00683    .006505...................................................    .01130    .01059    .00996    .00938    .00885    .00836    .00792    .00752    .00714    .006806...................................................    .01193    .01119    .01051    .00990    .00934    .00883    .00836    .00793    .00754    .007177...................................................    .01265    .01187    .01116    .01051    .00992    .00938    .00888    .00842    .00800    .007628...................................................    .01347    .01264    .01189    .01121    .01058    .01001    .00948    .00900    .00856    .008159...................................................    .01440    .01353    .01274    .01201    .01135    .01075    .01019    .00968    .00921    .0087710..................................................    .01544    .01453    .01369    .01293    .01223    .01159    .01101    .01046    .00997    .0095011..................................................    .01662    .01566    .01478    .01398    .01324    .01257    .01195    .01137    .01085    .0103612..................................................    .01791    .01690    .01597    .01513    .01435    .01364    .01298    .01238    .01182    .0113113..................................................    .01926    .01820    .01722    .01634    .01552    .01477    .01408    .01344    .01285    .0123114..................................................    .02059    .01948    .01846    .01752    .01667    .01588    .01515    .01448    .01386    .0132815..................................................    .02189    .02072    .01965    .01867    .01777    .01694    .01617    .01547    .01481    .0142116..................................................    .02315    .02192    .02080    .01977    .01882    .01795    .01714    .01640    .01572    .0150817..................................................    .02436    .02308    .02190    .02082    .01982    .01891    .01806    .01728    .01656    .0158918..................................................    .02556    .02422    .02298    .02184    .02080    .01983    .01894    .01812    .01736    .0166519..................................................    .02679    .02537    .02408    .02288    .02178    .02077    .01983    .01897    .01817    .0174220..................................................    .02804    .02656    .02519    .02394    .02278    .02172    .02073    .01982    .01898    .0181921..................................................    .02932    .02776    .02633    .02501    .02380    .02268    .02164    .02068    .01979    .0189622..................................................    .03065    .02902    .02751    .02613    .02485    .02367    .02258    .02157    .02063    .0197623..................................................    .03204    .03033    .02876    .02730    .02595    .02471    .02356    .02249    .02150    .0205824..................................................    .03356    .03176    .03010    .02857    .02716    .02585    .02463    .02351    .02246    .0214925..................................................    .03520    .03332    .03158    .02997    .02848    .02710    .02582    .02463    .02352    .0224926..................................................    .03702    .03504    .03321    .03152    .02995    .02850    .02714    .02589    .02472    .0236327..................................................    .03902    .03695    .03502    .03324    .03159    .03006    .02863    .02730    .02607    .0249228..................................................    .04120    .03902    .03700    .03513    .03339    .03178    .03027    .02887    .02757    .0263529..................................................    .04358    .04129    .03917    .03720    .03537    .03367    .03208    .03061    .02923    .0279430..................................................    .04616    .04376    .04154    .03947    .03754    .03575    .03408    .03251    .03106    .0296931..................................................    .04897    .04646    .04413    .04195    .03993    .03804    .03627    .03463    .03309    .0316532..................................................    .05200    .04938    .04693    .04465    .04252    .04053    .03867    .03693    .03531    .0337833..................................................    .05529    .05254    .04998    .04758    .04534    .04325    .04130    .03946    .03775    .0361434..................................................    .05883    .05595    .05326    .05075    .04840    .04620    .04414    .04221    .04040    .0387035..................................................    .06262    .05961    .05680    .05417    .05170    .04939    .04723    .04520    .04329    .0414936..................................................    .06665    .06351    .06057    .05781    .05523    .05280    .05053    .04839    .04638    .0444937..................................................    .07094    .06766    .06459    .06171    .05900    .05646    .05407    .05182    .04971    .0477138..................................................    .07550    .07208    .06888    .06586    .06303    .06037    .05786    .05550    .05327    .0511839..................................................    .08034    .07678    .07344    .07029    .06733    .06454    .06191    .05943    .05709    .0548940..................................................    .08547    .08177    .07828    .07499    .07190    .06898    .06623    .06363    .06118    .0588641..................................................    .09090    .08704    .08341    .07998    .07675    .07371    .07083    .06811    .06553    .0631042..................................................    .09661    .09260    .08882    .08525    .08188    .07870    .07569    .07284    .07015    .0676043..................................................    .10260    .09844    .09451    .09080    .08729    .08397    .08083    .07785    .07503    .0723644..................................................    .10891    .10459    .10051    .09666    .09300    .08954    .08626    .08316    .08021    .0774145..................................................    .11553    .11106    .10683    .10282    .09902    .09542    .09201    .08876    .08568    .0827646..................................................    .12247    .11784    .11346    .10930    .10536    .10161    .09806    .09468    .09146    .0884147..................................................    .12974    .12496    .12042    .11611    .11202    .10813    .10443    .10091    .09756    .0943848..................................................    .13732    .13238    .12769    .12323    .11899    .11495    .11111    .10745    .10397    .1006549..................................................    .14520    .14011    .13526    .13064    .12625    .12207    .11809    .11429    .11066    .1072150..................................................    .15338    .14812    .14312    .13836    .13381    .12948    .12535    .12141    .11765    .1140551..................................................    .16187    .15646    .15130    .14639    .14169    .13721    .13294    .12885    .12495    .1212152..................................................    .17072    .16516    .15985    .15478    .14993    .14531    .14088    .13665    .13261    .1287353..................................................    .17993    .17422    .16876    .16353    .15854    .15377    .14920    .14482    .14064    .1366254..................................................    .18949    .18362    .17801    .17264    .16750    .16258    .15787    .15335    .14902    .1448655..................................................    .19940    .19339    .18763    .18212    .17683    .17176    .16690    .16224    .15777    .1534856..................................................    .20968    .20353    .19762    .19196    .18654    .18132    .17632    .17152    .16691    .1624757..................................................    .22035    .21406    .20802    .20222    .19665    .19129    .18615    .18121    .17646    .1718958..................................................    .23142    .22499    .21881    .21287    .20717    .20168    .19640    .19132    .18643    .1817259..................................................    .24286    .23630    .23000    .22393    .21809    .21247    .20705    .20184    .19682    .1919860..................................................    .25465    .24797    .24154    .23534    .22938    .22363    .21808    .21274    .20759    .2026261..................................................    .26676    .25996    .25341    .24710    .24101    .23513    .22946    .22399    .21871    .2136162..................................................    .27916    .27225    .26559    .25916    .25295    .24695    .24117    .23557    .23017    .2249563..................................................    .29184    .28483    .27806    .27152    .26520    .25909    .25319    .24748    .24196    .2366164..................................................    .30483    .29772    .29085    .28421    .27779    .27157    .26555    .25973    .25409    .2486365..................................................    .31817    .31098    .30402    .29729    .29076    .28444    .27832    .27240    .26665    .2610866..................................................    .33192    .32466    .31762    .31079    .30418    .29777    .29155    .28552    .27968    .2740067..................................................    .34609    .33876    .33164    .32474    .31805    .31156    .30525    .29913    .29319    .2874268..................................................    .36066    .35328    .34610    .33914    .33238    .32581    .31943    .31323    .30720    .3013469..................................................    .37558    .36815    .36093    .35391    .34709    .34045    .33400    .32773    .32163    .3156970..................................................    .39078    .38332    .37606    .36900    .36213    .35545    .34894    .34260    .33643    .3304271..................................................    .40620    .39872    .39144    .38435    .37744    .37071    .36415    .35776    .35153    .3454772..................................................    .42184    .41435    .40706    .39994    .39301    .38625    .37965    .37322    .36694    .3608273..................................................    .43771    .43023    .42293    .41581    .40886    .40207    .39545    .38899    .38267    .3765174..................................................    .45387    .44641    .43912    .43201    .42505    .41826    .41163    .40514    .39881    .3926175..................................................    .47039    .46296    .45570    .44861    .44167    .43488    .42824    .42175    .41541    .4092076..................................................    .48729    .47991    .47269    .46563    .45872    .45196    .44534    .43886    .43251    .4263077..................................................    .50452    .49722    .49006    .48305    .47619    .46946    .46287    .45642    .45009    .4438978..................................................    .52203    .51481    .50773    .50079    .49399    .48732    .48078    .47437    .46808    .4619179..................................................    .53966    .53254    .52556    .51870    .51198    .50538    .49891    .49255    .48632    .4801980..................................................    .55728    .55028    .54340    .53665    .53002    .52351    .51712    .51083    .50466    .4986081..................................................    .57471    .56784    .56109    .55445    .54792    .54151    .53521    .52901    .52292    .5169282..................................................    .59186    .58512    .57850    .57199    .56558    .55927    .55307    .54697    .54097    .5350683..................................................    .60863    .60204    .59556    .58918    .58289    .57671    .57062    .56462    .55872    .5529084..................................................    .62505    .61862    .61228    .60604    .59989    .59383    .58786    .58198    .57618    .5704785..................................................    .64118    .63491    .62873    .62263    .61663    .61070    .60486    .59911    .59343    .5878386..................................................    .65685    .65075    .64473    .63879    .63294    .62716    .62145    .61583    .61027    .6047987..................................................    .67187    .66594    .66008    .65430    .64859    .64296    .63739    .63190    .62647    .6211288..................................................    .68631    .68054    .67485    .66923    .66367    .65818    .65276    .64740    .64211    .6368889..................................................    .70042    .69483    .68930    .68384    .67845    .67311    .66784    .66262    .65747    .6523790..................................................    .71434    .70894    .70359    .69830    .69307    .68790    .68278    .67772    .67271    .6677591..................................................    .72789    .72266    .71750    .71239    .70733    .70232    .69736    .69246    .68760    .6828092..................................................    .74070    .73567    .73068    .72574    .72085    .71601    .71121    .70647    .70176    .6971193..................................................    .75266    .74780    .74298    .73821    .73348    .72880    .72417    .71957    .71502    .7105194..................................................    .76363    .75893    .75428    .74967    .74510    .74057    .73608    .73163    .72722    .7228595..................................................    .77356    .76901    .76451    .76005    .75562    .75123    .74688    .74257    .73829    .7340596..................................................    .78237    .77797    .77360    .76927    .76497    .76071    .75648    .75229    .74813    .7440197..................................................    .79039    .78612    .78187    .77766    .77348    .76934    .76523    .76115    .75710    .7530898..................................................    .79762    .79345    .78932    .78522    .78115    .77711    .77310    .76913    .76518    .7612699..................................................    .80429    .80023    .79620    .79220    .78823    .78429    .78038    .77649    .77264    .76881100.................................................    .81047    .80651    .80258    .79867    .79479    .79094    .78712    .78332    .77955    .77580101.................................................    .81636    .81249    .80865    .80483    .80104    .79727    .79352    .78981    .78611    .78244102.................................................    .82250    .81872    .81497    .81124    .80754    .80386    .80020    .79656    .79295    .78936103.................................................    .82900    .82532    .82167    .81804    .81442    .81083    .80726    .80371    .80018    .79667104.................................................    .83622    .83266    .82911    .82558    .82207    .81858    .81510    .81165    .80821    .80479105.................................................    .84517    .84174    .83833    .83494    .83156    .82819    .82485    .82151    .81820    .81489106.................................................    .85814    .85494    .85175    .84857    .84540    .84225    .83911    .83598    .83286    .82975107.................................................    .87704    .87420    .87136    .86853    .86571    .86290    .86009    .85729    .85450    .85171108.................................................    .90812    .90593    .90375    .90156    .89939    .89721    .89504    .89286    .89070    .88853109.................................................    .95900    .95800    .95700    .95600    .95500    .95400    .95300    .95200    .95100    .95000--------------------------------------------------------------------------------------------------------------------------------------------------------

                                      Table U(1)_Based on Life Table 80CNSMT Unitrust Single Life Remainder Factors                                                            [Applicable after APRIL 30, 1989]--------------------------------------------------------------------------------------------------------------------------------------------------------                                                                                             Adjusted payout rate                         Age                         ---------------------------------------------------------------------------------------------------                                                        10.2%     10.4%     10.6%     10.8%     11.0%     11.2%     11.4%     11.6%     11.8%     12.0%--------------------------------------------------------------------------------------------------------------------------------------------------------0...................................................    .01754    .01731    .01710    .01690    .01671    .01654    .01638    .01622    .01608    .015941...................................................    .00630    .00607    .00585    .00565    .00547    .00530    .00514    .00499    .00485    .004722...................................................    .00604    .00579    .00557    .00536    .00516    .00498    .00481    .00465    .00451    .004373...................................................    .00604    .00578    .00554    .00532    .00511    .00492    .00474    .00458    .00442    .004274...................................................    .00621    .00593    .00568    .00544    .00522    .00502    .00483    .00465    .00448    .004335...................................................    .00648    .00619    .00592    .00567    .00544    .00522    .00502    .00483    .00465    .004496...................................................    .00684    .00653    .00624    .00597    .00572    .00549    .00528    .00507    .00489    .004717...................................................    .00726    .00693    .00663    .00634    .00608    .00583    .00560    .00539    .00518    .004998...................................................    .00777    .00742    .00709    .00679    .00651    .00624    .00600    .00577    .00555    .005359...................................................    .00837    .00800    .00765    .00733    .00703    .00675    .00649    .00625    .00602    .0058010..................................................    .00908    .00868    .00832    .00797    .00765    .00736    .00708    .00682    .00657    .0063411..................................................    .00991    .00949    .00910    .00874    .00840    .00808    .00779    .00751    .00725    .0070012..................................................    .01083    .01039    .00997    .00959    .00923    .00890    .00858    .00829    .00801    .0077513..................................................    .01181    .01134    .01090    .01049    .01012    .00976    .00943    .00912    .00883    .0085514..................................................    .01275    .01226    .01180    .01137    .01097    .01060    .01025    .00992    .00961    .0093215..................................................    .01365    .01313    .01264    .01219    .01177    .01138    .01101    .01066    .01034    .0100316..................................................    .01449    .01394    .01343    .01295    .01251    .01209    .01171    .01134    .01100    .0106817..................................................    .01526    .01469    .01415    .01365    .01318    .01274    .01233    .01195    .01159    .0112518..................................................    .01600    .01539    .01482    .01430    .01380    .01334    .01291    .01251    .01213    .0117719..................................................    .01673    .01609    .01550    .01494    .01442    .01393    .01348    .01305    .01265    .0122720..................................................    .01747    .01679    .01616    .01557    .01502    .01451    .01403    .01358    .01316    .0127621..................................................    .01820    .01748    .01682    .01620    .01562    .01508    .01457    .01409    .01365    .0132322..................................................    .01895    .01819    .01749    .01683    .01622    .01565    .01511    .01461    .01414    .0136923..................................................    .01972    .01893    .01818    .01749    .01684    .01624    .01567    .01514    .01464    .0141724..................................................    .02058    .01974    .01895    .01822    .01753    .01689    .01629    .01572    .01519    .0146925..................................................    .02154    .02064    .01981    .01903    .01830    .01762    .01698    .01638    .01582    .0152926..................................................    .02262    .02167    .02079    .01996    .01919    .01847    .01779    .01715    .01655    .0159927..................................................    .02385    .02284    .02191    .02103    .02021    .01944    .01872    .01804    .01740    .0168028..................................................    .02521    .02415    .02316    .02222    .02135    .02053    .01977    .01904    .01836    .0177229..................................................    .02673    .02561    .02455    .02357    .02264    .02177    .02095    .02018    .01946    .0187730..................................................    .02842    .02723    .02611    .02506    .02407    .02315    .02227    .02146    .02068    .0199631..................................................    .03030    .02903    .02784    .02673    .02568    .02470    .02377    .02290    .02207    .0213032..................................................    .03235    .03101    .02976    .02857    .02746    .02641    .02543    .02450    .02362    .0227933..................................................    .03463    .03321    .03188    .03062    .02944    .02833    .02728    .02629    .02535    .0244734..................................................    .03711    .03561    .03419    .03286    .03161    .03043    .02931    .02826    .02726    .0263235..................................................    .03981    .03822    .03672    .03531    .03398    .03273    .03154    .03042    .02936    .0283636..................................................    .04271    .04103    .03945    .03796    .03655    .03522    .03396    .03277    .03164    .0305737..................................................    .04584    .04407    .04239    .04081    .03932    .03791    .03657    .03531    .03411    .0329738..................................................    .04920    .04733    .04556    .04389    .04231    .04082    .03940    .03806    .03679    .0355839..................................................    .05280    .05083    .04897    .04721    .04554    .04396    .04246    .04103    .03968    .0384040..................................................    .05667    .05459    .05263    .05077    .04901    .04733    .04575    .04424    .04280    .0414441..................................................    .06080    .05861    .05655    .05459    .05272    .05096    .04928    .04768    .04617    .0447242..................................................    .06518    .06289    .06071    .05864    .05668    .05482    .05305    .05136    .04975    .0482243..................................................    .06982    .06742    .06513    .06296    .06089    .05893    .05706    .05528    .05358    .0519644..................................................    .07475    .07223    .06983    .06754    .06537    .06330    .06133    .05945    .05766    .0559545..................................................    .07998    .07733    .07481    .07242    .07014    .06796    .06588    .06390    .06202    .0602146..................................................    .08550    .08273    .08010    .07758    .07519    .07290    .07072    .06864    .06665    .0647447..................................................    .09134    .08845    .08569    .08306    .08055    .07815    .07586    .07367    .07157    .0695748..................................................    .09748    .09446    .09158    .08882    .08619    .08368    .08128    .07898    .07678    .0746749..................................................    .10391    .10076    .09775    .09487    .09212    .08949    .08697    .08456    .08225    .0800350..................................................    .11062    .10734    .10420    .10120    .09832    .09557    .09293    .09041    .08798    .0856651..................................................    .11764    .11423    .11096    .10783    .10483    .10195    .09919    .09655    .09401    .0915852..................................................    .12503    .12148    .11807    .11481    .11168    .10868    .10581    .10304    .10039    .0978453..................................................    .13278    .12909    .12556    .12216    .11891    .11578    .11278    .10989    .10712    .1044554..................................................    .14088    .13706    .13339    .12986    .12648    .12322    .12009    .11709    .11419    .1114155..................................................    .14936    .14540    .14159    .13793    .13442    .13103    .12778    .12464    .12163    .1187256..................................................    .15821    .15412    .15018    .14639    .14274    .13923    .13584    .13258    .12944    .1264257..................................................    .16749    .16326    .15918    .15526    .15148    .14784    .14433    .14094    .13768    .1345358..................................................    .17719    .17282    .16862    .16456    .16065    .15688    .15324    .14973    .14634    .1430659..................................................    .18731    .18281    .17847    .17429    .17025    .16634    .16258    .15894    .15543    .1520360..................................................    .19782    .19319    .18872    .18440    .18023    .17621    .17231    .16855    .16491    .1613961..................................................    .20869    .20393    .19934    .19489    .19060    .18644    .18242    .17854    .17477    .1711362..................................................    .21990    .21502    .21029    .20573    .20131    .19703    .19289    .18887    .18499    .1812363..................................................    .23144    .22644    .22159    .21690    .21236    .20796    .20370    .19956    .19556    .1916764..................................................    .24335    .23823    .23326    .22845    .22379    .21927    .21489    .21063    .20651    .2025065..................................................    .25568    .25045    .24537    .24044    .23566    .23103    .22653    .22216    .21791    .2137966..................................................    .26850    .26316    .25797    .25293    .24804    .24329    .23868    .23420    .22984    .2256067..................................................    .28182    .27637    .27108    .26594    .26095    .25609    .25137    .24678    .24231    .2379768..................................................    .29565    .29011    .28472    .27949    .27439    .26943    .26461    .25991    .25534    .2508969..................................................    .30991    .30429    .29882    .29349    .28830    .28325    .27833    .27354    .26887    .2643270..................................................    .32457    .31887    .31332    .30791    .30264    .29750    .29249    .28760    .28284    .2782071..................................................    .33955    .33378    .32816    .32267    .31732    .31210    .30701    .30204    .29719    .2924672..................................................    .35485    .34902    .34333    .33778    .33236    .32707    .32190    .31686    .31193    .3071173..................................................    .37049    .36461    .35887    .35326    .34778    .34242    .33719    .33207    .32707    .3221874..................................................    .38656    .38064    .37485    .36920    .36366    .35825    .35296    .34778    .34272    .3377675..................................................    .40312    .39717    .39136    .38566    .38009    .37464    .36930    .36407    .35895    .3539476..................................................    .42022    .41426    .40842    .40271    .39711    .39163    .38625    .38099    .37583    .3707777..................................................    .43782    .43187    .42603    .42031    .41470    .40920    .40380    .39851    .39332    .3882378..................................................    .45586    .44992    .44410    .43839    .43278    .42728    .42188    .41658    .41138    .4062779..................................................    .47418    .46828    .46248    .45679    .45120    .44572    .44033    .43503    .42983    .4247280..................................................    .49264    .48679    .48103    .47538    .46982    .46436    .45900    .45372    .44853    .4434381..................................................    .51103    .50524    .49954    .49394    .48843    .48301    .47768    .47243    .46727    .4621982..................................................    .52925    .52352    .51789    .51235    .50690    .50153    .49624    .49104    .48591    .4808783..................................................    .54718    .54154    .53598    .53051    .52512    .51981    .51459    .50943    .50436    .4993684..................................................    .56484    .55930    .55383    .54844    .54313    .53789    .53273    .52764    .52262    .5176785..................................................    .58231    .57686    .57149    .56619    .56096    .55581    .55072    .54571    .54076    .5358886..................................................    .59939    .59405    .58878    .58358    .57845    .57339    .56839    .56346    .55858    .5537787..................................................    .61583    .61061    .60545    .60035    .59532    .59035    .58545    .58060    .57581    .5710888..................................................    .63171    .62661    .62156    .61658    .61165    .60678    .60196    .59721    .59251    .5878689..................................................    .64733    .64235    .63742    .63255    .62774    .62298    .61827    .61361    .60900    .6044490..................................................    .66285    .65801    .65321    .64847    .64377    .63913    .63453    .62998    .62548    .6210391..................................................    .67804    .67334    .66868    .66407    .65950    .65498    .65050    .64607    .64169    .6373592..................................................    .69250    .68793    .68341    .67893    .67450    .67011    .66575    .66144    .65718    .6529593..................................................    .70604    .70162    .69723    .69288    .68858    .68431    .68008    .67589    .67174    .6676294..................................................    .71852    .71422    .70997    .70575    .70156    .69742    .69331    .68923    .68519    .6811995..................................................    .72984    .72567    .72154    .71744    .71337    .70934    .70534    .70137    .69744    .6935496..................................................    .73992    .73586    .73183    .72784    .72388    .71995    .71605    .71218    .70835    .7045497..................................................    .74910    .74514    .74122    .73733    .73346    .72963    .72582    .72205    .71830    .7145898..................................................    .75737    .75351    .74967    .74587    .74209    .73835    .73463    .73093    .72727    .7236399..................................................    .76501    .76123    .75748    .75376    .75007    .74640    .74276    .73914    .73555    .73198100.................................................    .77208    .76838    .76471    .76107    .75745    .75385    .75028    .74673    .74321    .73971101.................................................    .77879    .77517    .77157    .76800    .76444    .76092    .75741    .75392    .75046    .74702102.................................................    .78579    .78224    .77871    .77521    .77173    .76827    .76483    .76141    .75801    .75463103.................................................    .79318    .78971    .78626    .78283    .77942    .77604    .77266    .76931    .76598    .76267104.................................................    .80139    .79801    .79464    .79129    .78796    .78465    .78136    .77808    .77482    .77157105.................................................    .81161    .80834    .80508    .80184    .79861    .79540    .79220    .78902    .78585    .78270106.................................................    .82665    .82357    .82049    .81743    .81438    .81134    .80831    .80530    .80229    .79930107.................................................    .84893    .84616    .84340    .84064    .83789    .83515    .83241    .82969    .82696    .82425108.................................................    .88637    .88421    .88205    .87989    .87774    .87559    .87344    .87129    .86915    .86701109.................................................    .94900    .94800    .94700    .94600    .94500    .94400    .94300    .94200    .94100    .94000--------------------------------------------------------------------------------------------------------------------------------------------------------

                                      Table U(1)_Based on Life Table 80CNSMT Unitrust Single Life Remainder Factors                                                            [Applicable after April 30, 1989]--------------------------------------------------------------------------------------------------------------------------------------------------------                                                                                             Adjusted payout rate                         Age                         ---------------------------------------------------------------------------------------------------                                                        12.2%     12.4%     12.6%     12.8%     13.0%     13.2%     13.4%     13.6%     13.8%     14.0%--------------------------------------------------------------------------------------------------------------------------------------------------------0...................................................    .01581    .01569    .01557    .01546    .01536    .01526    .01516    .01507    .01499    .014901...................................................    .00459    .00448    .00437    .00426    .00417    .00407    .00399    .00390    .00382    .003752...................................................    .00424    .00412    .00400    .00389    .00379    .00369    .00360    .00352    .00343    .003353...................................................    .00414    .00401    .00389    .00377    .00366    .00356    .00346    .00337    .00328    .003204...................................................    .00418    .00404    .00391    .00379    .00368    .00357    .00347    .00337    .00327    .003195...................................................    .00433    .00418    .00405    .00391    .00379    .00368    .00357    .00346    .00336    .003276...................................................    .00454    .00439    .00424    .00410    .00397    .00384    .00372    .00361    .00351    .003417...................................................    .00482    .00465    .00449    .00434    .00420    .00407    .00394    .00382    .00371    .003608...................................................    .00516    .00498    .00481    .00465    .00450    .00436    .00422    .00410    .00397    .003869...................................................    .00560    .00541    .00523    .00505    .00489    .00474    .00459    .00446    .00433    .0042010..................................................    .00613    .00592    .00573    .00555    .00537    .00521    .00505    .00491    .00477    .0046311..................................................    .00677    .00655    .00635    .00615    .00597    .00580    .00563    .00547    .00532    .0051812..................................................    .00751    .00728    .00706    .00685    .00666    .00647    .00629    .00613    .00597    .0058113..................................................    .00829    .00805    .00782    .00760    .00739    .00719    .00701    .00683    .00666    .0065014..................................................    .00905    .00879    .00854    .00831    .00809    .00789    .00769    .00750    .00732    .0071515..................................................    .00974    .00947    .00921    .00897    .00874    .00852    .00831    .00811    .00793    .0077516..................................................    .01037    .01009    .00982    .00956    .00932    .00909    .00887    .00866    .00846    .0082717..................................................    .01093    .01063    .01034    .01007    .00982    .00958    .00935    .00913    .00892    .0087318..................................................    .01143    .01112    .01082    .01053    .01027    .01001    .00977    .00954    .00933    .0091219..................................................    .01192    .01159    .01127    .01097    .01069    .01043    .01017    .00993    .00970    .0094920..................................................    .01239    .01204    .01170    .01139    .01109    .01081    .01055    .01029    .01005    .0098321..................................................    .01283    .01246    .01211    .01178    .01147    .01117    .01089    .01063    .01037    .0101322..................................................    .01328    .01288    .01251    .01216    .01183    .01152    .01122    .01094    .01067    .0104223..................................................    .01372    .01331    .01292    .01254    .01219    .01186    .01155    .01125    .01097    .0107024..................................................    .01422    .01378    .01336    .01297    .01260    .01225    .01191    .01160    .01130    .0110125..................................................    .01479    .01432    .01388    .01346    .01306    .01269    .01233    .01200    .01168    .0113826..................................................    .01545    .01495    .01448    .01404    .01362    .01322    .01284    .01248    .01214    .0118227..................................................    .01623    .01570    .01520    .01472    .01427    .01385    .01344    .01306    .01270    .0123528..................................................    .01712    .01655    .01601    .01551    .01503    .01457    .01414    .01373    .01334    .0129829..................................................    .01813    .01752    .01695    .01641    .01589    .01541    .01494    .01451    .01409    .0137030..................................................    .01927    .01862    .01801    .01743    .01688    .01635    .01586    .01539    .01495    .0145231..................................................    .02056    .01987    .01922    .01859    .01801    .01745    .01692    .01642    .01594    .0154832..................................................    .02201    .02127    .02057    .01990    .01927    .01868    .01811    .01757    .01706    .0165733..................................................    .02363    .02284    .02209    .02138    .02071    .02007    .01946    .01888    .01833    .0178134..................................................    .02543    .02458    .02378    .02302    .02230    .02162    .02096    .02034    .01975    .0191935..................................................    .02741    .02651    .02565    .02484    .02407    .02333    .02264    .02197    .02134    .0207336..................................................    .02956    .02859    .02768    .02681    .02599    .02520    .02446    .02374    .02307    .0224237..................................................    .03189    .03087    .02990    .02897    .02809    .02725    .02645    .02569    .02496    .0242738..................................................    .03443    .03334    .03230    .03131    .03037    .02948    .02862    .02781    .02703    .0262839..................................................    .03718    .03602    .03491    .03386    .03285    .03190    .03099    .03011    .02928    .0284940..................................................    .04015    .03891    .03774    .03662    .03555    .03453    .03355    .03262    .03173    .0308841..................................................    .04335    .04204    .04079    .03959    .03846    .03737    .03633    .03534    .03439    .0334842..................................................    .04677    .04538    .04405    .04278    .04157    .04042    .03931    .03825    .03724    .0362743..................................................    .05042    .04894    .04754    .04619    .04491    .04368    .04250    .04138    .04030    .0392644..................................................    .05432    .05276    .05127    .04984    .04848    .04718    .04593    .04473    .04358    .0424845..................................................    .05849    .05684    .05526    .05375    .05231    .05092    .04960    .04832    .04710    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   .08858    .08648    .08446    .08251    .08064    .07883    .0770853..................................................    .10189    .09942    .09704    .09475    .09255    .09043    .08838    .08640    .08450    .0826654..................................................    .10872    .10614    .10365    .10126    .09894    .09672    .09456    .09249    .09049    .0885555..................................................    .11592    .11322    .11062    .10811    .10569    .10335    .10110    .09892    .09682    .0947856..................................................    .12350    .12068    .11796    .11534    .11281    .11036    .10800    .10571    .10350    .1013757..................................................    .13148    .12855    .12572    .12298    .12033    .11777    .11530    .11291    .11060    .1083658..................................................    .13990    .13685    .13389    .13104    .12828    .12561    .12303    .12053    .11811    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   .19845    .19487    .19140    .18802    .18474    .18154    .1784366..................................................    .22149    .21748    .21359    .20980    .20612    .20253    .19904    .19564    .19233    .1891167..................................................    .23374    .22962    .22562    .22172    .21792    .21423    .21062    .20712    .20370    .2003768..................................................    .24656    .24234    .23822    .23422    .23031    .22651    .22280    .21919    .21566    .2122269..................................................    .25988    .25556    .25134    .24724    .24323    .23932    .23551    .23179    .22816    .2246170..................................................    .27367    .26925    .26493    .26073    .25662    .25261    .24870    .24488    .24115    .2375071..................................................    .28784    .28333    .27892    .27462    .27042    .26631    .26230    .25839    .25456    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   .62040    .61627    .61217    .60812    .60411    .60013    .5961992..................................................    .64876    .64461    .64050    .63643    .63239    .62839    .62443    .62051    .61662    .6127793..................................................    .66355    .65950    .65550    .65153    .64759    .64369    .63983    .63600    .63220    .6284394..................................................    .67722    .67328    .66938    .66551    .66167    .65786    .65409    .65035    .64664    .6429695..................................................    .68967    .68583    .68203    .67825    .67451    .67079    .66711    .66345    .65983    .6562396..................................................    .70076    .69701    .69330    .68961    .68595    .68231    .67871    .67513    .67158    .6680697..................................................    .71089    .70722    .70359    .69998    .69640    .69284    .68931    .68581    .68234    .6788898..................................................    .72001    .71642    .71286    .70933    .70582    .70233    .69887    .69544    .69203    .6886499..................................................    .72844    .72492    .72143    .71796    .71452    .71110    .70770    .70433    .70098    .69765100.................................................    .73623    .73278    .72935    .72594    .72256    .71920    .71586    .71254    .70924    .70597101.................................................    .74361    .74021    .73684    .73349    .73016    .72685    .72356    .72029    .71704    .71382102.................................................    .75128    .74794    .74463    .74133    .73806    .73480    .73157    .72835    .72515    .72198103.................................................    .75938    .75610    .75284    .74961    .74639    .74319    .74000    .73684    .73369    .73056104.................................................    .76835    .76514    .76194    .75877    .75561    .75246    .74934    .74623    .74313    .74005105.................................................    .77956    .77643    .77332    .77023    .76714    .76408    .76102    .75798    .75496    .75195106.................................................    .79632    .79334    .79038    .78743    .78449    .78157    .77865    .77575    .77285    .76997107.................................................    .82154    .81884    .81615    .81346    .81079    .80811    .80545    .80279    .80014    .79750108.................................................    .86487    .86274    .86061    .85848    .85635    .85423    .85210    .84998    .84787    .84575109.................................................    .93900    .93800    .93700    .93600    .93500    .93400    .93300    .93200    .93100    .93000--------------------------------------------------------------------------------------------------------------------------------------------------------

[T.D. 8540, 59 FR 30102, 30116, 30117, 30148, June 10, 1994, as amended by T.D. 8819, 64 FR 23199, 23209, Apr. 30, 1999; T.D. 8886, 65 FR 36943, June 12, 2000]

US LAWS, STATUTES & CODES ON-LINE

26 C.F.R. § 1.664-4A Valuation of charitable remainder interests for which the valuation date is before May 1, 1999.

§ 1.664-4A Valuation of charitable remainder interests for which the valuation date is before May 1, 1999.