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26 C.F.R. § 20.2031-7A   Valuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is before May 1, 1999.

Title 26: Internal Revenue
PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
Actuarial Tables Applicable Before May 1, 1999

§ 20.2031-7A   Valuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is before May 1, 1999.

(a) Valuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is before January 1, 1952. Except as otherwise provided in §20.2031–7(b), if the valuation date of the decedent's gross estate is before January 1, 1952, the present value of annuities, life estates, terms for years, remainders, and reversions is their present value determined under this section. If the valuation of the interest involved is dependent upon the continuation or termination of one or more lives or upon a term certain concurrent with one or more lives, the factor for the present value is computed on the basis of interest at the rate of 4 percent a year, compounded annually, and life contingencies as to each life involved from values that are based on the Actuaries' or Combined Experience Table of Mortality, as extended. This table and related factors are described in former §81.10 (as contained in the 26 CFR part 81 edition revised as of April 1, 1958). The present value of an interest measured by a term of years is computed on the basis of interest at the rate of 4 percent a year.

(b) Valuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is after December 31, 1951, and before January 1, 1971. Except as otherwise provided in §20.2031–7(b), if the valuation date for the decedent's gross estate is after December 31, 1951, and before January 1, 1971, the present value of annuities, life estates, terms of years, remainders, and reversions is their present value determined under this section. If the valuation of the interest involved is dependent upon the continuation or termination of one or more lives, or upon a term certain concurrent with one or more lives, the factor for the present value is computed on the basis of interest at the rate of 31/2 percent a year, compounded annually, and life contingencies as to each life involved are taken from U.S. Life Table 38. This table and related factors are set forth in former §20.2031–7 (as contained in the 26 CFR part 20 edition revised as of April 1, 1984). Special factors involving one and two lives may be found in or computed with the use of tables contained in the publication entitled “Actuarial Values for Estate and Gift Tax,” Internal Revenue Service Publication Number 11 (Rev. 5–59). This publication is no longer available for purchase from the Superintendent of Documents. However, it may be obtained by requesting a copy from: CC:DOM:CORP:T:R (IRS Publication 11), room 5228, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. The present value of an interest measured by a term of years is computed on the basis of interest at the rate of 31/2 percent a year.

(c) Valuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is after December 31, 1970, and before December 1, 1983. Except as otherwise provided in §20.2031–7(b), if the valuation date of the decedent's gross estate is after December 31, 1970, and before December 1, 1983, the present value of annuities, life estates, terms of years, remainders, and reversions is their present value determined under this section. If the valuation of the interest involved is dependent upon the continuation of or termination of one or more lives or upon a term certain concurrent with one or more lives, the factor for the present value is computed on the basis of interest at the rate of 6 percent a year, compounded annually, and life contingencies are determined as to each male and female life involved, from values that are set forth in Table LN. Table LN contains values that are taken from the life table for total males and the life table for total females appearing as Tables 2 and 3, respectively, in United States Life Tables: 1959– 1960, published by the Department of Health and Human Services, Public Health Service. Table LN and related factors are set forth in former §20.2031–10 (as contained in the 26 CFR part 20 edition revised as of April 1, 1994). Special factors involving one and two lives may be found in or computed with the use of tables contained in Internal Revenue Service Publication 723, “Actuarial Values I: Valuation of Last Survivor Charitable Remainders,” (12–70), and Internal Revenue Service Publication 723A, “Actuarial Values II: Factors at 6 Percent Involving One and Two Lives,” (12–70). These publications are no longer available for purchase from the Superintendent of Documents. However, a copy of each may be obtained from: CC:DOM:CORP:T:R (IRS Publication 723/723A), room 5228, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044.

(d) Valuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is after November 30, 1983, and before May 1, 1989—(1) In general. (i) Except as otherwise provided in §20.2031–7(b), if the decedent died after November 30, 1983, and the valuation date for the gross estate is before May 1, 1989, the fair market value of annuities, life estates, terms of years, remainders, and reversions is their present value determined under this section. If the decedent died after November 30, 1983, and before August 9, 1984, or, in cases where the valuation date of the decedent's gross estate is before May 1, 1989, if, on December 1, 1983, the decedent was mentally incompetent so that the disposition of the decedent's property could not be changed, and the decedent died on or after December 1, 1983, without having regained competency to dispose of the decedent's property, or if the decedent died within 90 days of the date on which the decedent first regained competency, the fair market value of annuities, life estates, terms for years, remainders, and reversions included in the gross estate of such decedent is their present value determined under either this section or §20.2031–7A(c), at the option of the taxpayer. The value of annuities issued by companies regularly engaged in their sale, and of insurance policies on the lives of persons other than the decedent, is determined under §20.2031–8. The fair market value of a remainder interest in a charitable remainder unitrust, as defined in §1.664–3 of this chapter, is its present value determined under §1.664–4 of this chapter. The fair market value of a life interest or term for years in a charitable remainder unitrust is the fair market value of the property as of the date of valuation less the fair market value of the remainder interest on such date determined under §1.664–4 of this chapter. The fair market value of the interests in a pooled income fund, as defined in §1.642(c)–5 of this chapter, is their value determined under §1.642(c)–6 of this chapter.

(ii) The present value of an annuity, life estate, remainder, or reversion determined under this section which is dependent on the continuation or termination of the life of one person is computed by the use of Table A in paragraph (d)(6) of this section. The present value of an annuity, term for years, remainder, or reversion dependent on a term certain is computed by the use of Table B in paragraph (d)(6) of this section. If the interest to be valued is dependent upon more than one life or there is a term certain concurrent with one or more lives, see paragraph (d)(5) of this section. For purposes of the computations described in this section, the age of a person is to be taken as the age of that person at his or her nearest birthday.

(iii) In all examples set forth in this section, the decedent is assumed to have died on or after August 9, 1984, with the valuation date of the decedent's gross estate before May 1, 1989, and to have been competent to change the disposition of the property on December 1, 1983.

(2) Annuities. (i) If an annuity is payable annually at the end of each year during the life of an individual (as for example if the first payment is due one year after the decedent's death), the amount payable annually is multiplied by the figure in column 2 of Table A opposite the number of years in coumn 1 nearest the age of the individual whose life measures the duration of the annuity. If the annuity is payable annually at the end of each of year for a definite number of years, the amount payable annually is multiplied by the figure in column 2 of Table B opposite the number of years in column 1 representing the duration of the annuity. The application of this paragraph (d)(2)(i) may be illustrated by the following examples:

Example (1).  The decedent received, under the terms of the decedent's father's will an annuity of $10,000 a year payable annually for the life of the decedent's elder brother. At the time the decedent died, an annual payment had just been made. The brother at the decedent's death was 40 years eight months old. By reference to Table A, the figure in column 2 opposite 41 years, the number nearest to the brother's actual age, is found to be 9.1030. The present value of the annuity at the date of the decedent's death is, therefore, $91,030 ($10,000×9.1030).

Example (2).  The decedent was entitled to receive an annuity of $10,000 a year payable annually throughout a term certain. At the time the decedent died, the annual payment had just been made and five more annual payments were still to be made. By reference to Table B, it is found that the figure in column 2 opposite five years is 3.7908. The present value of the annuity is, therefore, $37,908 ($10,000×3.7808).

(ii) If an annuity is payable at the end of semiannual, quarterly, monthly, or weekly periods during the life of an individual (as for example if the first payment is due one month after the decedent's death), the aggregate amount to be paid within a year is first multiplied by the figure in column 2 of Table A opposite the number of years in column 1 nearest the age of the individual whose life measures the duration of the annuity. The product so obtained is then multiplied by whichever of the following factors is appropriate:

1.0244  for semiannual payments,

If the annuity is payable at the end of semiannual, quarterly, monthly, or weekly periods for a definite number of years, the aggregate amount to be paid within a year is first multiplied by the figure in column 2 of Table B opposite the number of years in column 1 representing the duration of the annuity. The product so obtained is then multiplied by whichever of the above factors is appropriate. The application of this paragraph (d)(2)(ii) may be illustrated by the following example:

Example.  The facts are the same as those contained in example (1) set forth in paragraph (d)(2)(i) of this section, except that the annuity is payable semiannually. The aggregate annual amount, $10,000, is multiplied by the factor 9.1030 and the product multiplied by 1.0244. The present value of the annuity at the date of the decedent's death is, therefore, $93,251.13 ($10,000×9.1030×1.0244).

(iii)(A) If the first payment of an annuity for the life of an individual is due at the beginning of the annual or other payment period rather than at the end (as for example if the first payment is to be made immediately after the decedent's death), the value of the annuity is the sum of (A) the first payment plus (B) the present value of a similar annuity, the first payment of which is not to be made until the end of the payment period, determined as provided in paragraphs (d)(2)(i) or (ii) of this section. the application of this paragraph (d)(2)(iii)(A) may be illustrated by the following example:

Example.  The decedent was entitled to receive an annuity of $50 a month during the life of another person. The decedent died on the date the payment was due. At the date of the decedent's death, the person whose life measures the duration of the annuity was 50 years of age. The value of the annuity at the date of the decedent's death is $50 plus the product of $50×12×8.4743 (see Table A)×1.0450 (See paragraph (d)(2)(ii) of this section). That is $50 plus $5,313.39, or $5,363.39.

(B) If the first payment of an annuity for a definite number of years is due at the beginning of the annual or other payment period, the applicable factor is the product of the factor shown in Table B multiplied by whichever of the following factors is appropriate:

1.1000  for annual payments,

The application of this paragraph (d)(2)(iii)(B) may be illustrated by the following example:

Example.  The decedent was the beneficiary of an annuity of $50 a month. On the day a payment was due, the decedent died. There were 300 payments to be made, including the payment due. The value of the annuity as of the date of decedent's death is the product of $50×12×9.0770 (see Table B)×1.0534, or $5,737.03.

(3) Life estates and terms for years. If the interest to be valued is the right of a person for his or her life, or for the life of another person, to receive the income of certain property or to use nonincome-producing property, the value of the interest is the value of the property multiplied by the figure in column 3 of Table A opposite the number of years nearest to the actual age of the measuring life. If the interest to be valued is the right to receive income of property or to use nonincome-producing property for a term of years, column 3 of Table B is used. The application of this paragraph (d)(3) may be illustrated by the following example:

Example.  The decedent or the decedent's estate was entitled to receive the income from a fund of $50,000 during the life of the decedent's elder brother. Upon the brother's death, the remainder is to go to B. The brother was 31 years, five months old at the time of decedent's death. By reference to Table A the figure in column 3 opposite 31 years is found to be 0.95254. The present value of the decedent's interest is, therefore, $47,627 ($50,000×0.95254).

(4) Remainders or reversionary interests. If a decedent had, at the time of the decedent's death, a remainder or a reversionary interest in property to take effect after an estate for the life of another, the present value of the decedent's interest is obtained by multiplying the value of the property by the figure in column 4 of Table A opposite the number of years nearest to the actual age of the person whose life measures the preceding estate. If the remainder or reversion is to take effect at the end of the term for years, column 4 of Table B is used. The application of this paragraph (d)(4) may be illustrated by the following example:

Example.  The decedent was entitled to receive certain property worth $50,000 upon the death of the decedent's elder sister, to whom the income was bequeathed for life. At the time of the decedent's death, the elder sister was 31 years five months old. By reference to Table A the figure in column 4 opposite 31 years is found to be .04746. The present value of the remainder interest at the date of the decedent's death is, therefore, $2,373 ($50,000×.04746).

(5) Actuarial computations by the Internal Revenue Service. If the valuation of the interest involved is dependent upon the continuation or the termination of more than one life or upon a term certain concurrent with one or more lives a special factor must be used. The factor is to be computed on the basis of interest at the rate of 10 percent a year, compounded annually, and life contingencies determined, as to each person involved, from the values of lx that are set forth in column 2 of Table LN of paragraph (d)(6). Table LN contains values of lx taken from the life table for the total population appearing as Table 1 of United States Life Tables: 1969–71, published by the Department of Health and Human Services, Public Health Service. Many special factors involving one and two lives may be found in or computed with the use of the tables contained in Internal Revenue Service Publication 723E, “Actuarial Values II: Factors at 10 Percent Involving One and Two Lives,” (12–83). This publication is no longer available for purchase from the Superintendent of Documents. However, it may be obtained by requesting a copy from: CC:DOM:CORP:T:R (IRS Publication 723E), room 5228, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. However, if a special factor is required in the case of an actual decedent, the Commissioner will furnish the factor to the executor upon request. The request must be accompanied by a statement of the date of birth of each person, the duration of whose life may affect the value of the interest, and by copies of the relevant instruments. Special factors are not furnished for prospective transfers.

(6) Tables. The following tables shall be used in the application of the provisions of this section:

 Table A_Single Life, Unisex, 10 Percent_Table Showing the Present Worthof an Annuity, of a Life Estate, and a Remainder Interest_Applicable for        Transfers After November 30, 1983, and Before May 1, 1989------------------------------------------------------------------------                                              (2)    (3) Life     (4)                 (1) Age                    Annuity   estate   Remainder------------------------------------------------------------------------0........................................    9.7188    .97188     .028121........................................    9.8988    .98988     .010122........................................    9.9017    .99017     .009833........................................    9.9008    .99008     .009924........................................    9.8981    .98981     .010195........................................    9.8938    .98938     .010626........................................    9.8884    .98884     .011167........................................    9.8822    .98822     .011788........................................    9.8748    .98748     .012529........................................    9.8663    .98663     .0133710.......................................    9.8565    .98565     .0143511.......................................    9.8453    .98453     .0154712.......................................    9.8329    .98329     .0167113.......................................    9.8198    .98198     .0180214.......................................    9.8066    .98066     .0193415.......................................    9.7937    .97937     .0206316.......................................    9.7815    .97815     .0218517.......................................    9.7700    .97700     .0230018.......................................    9.7590    .97590     .0241019.......................................    9.7480    .97480     .0252020.......................................    9.7365    .97365     .0263521.......................................    9.7245    .97245     .0275522.......................................    9.7120    .97120     .0288023.......................................    9.6986    .96986     .0301424.......................................    9.6841    .96841     .0315925.......................................    9.6678    .96678     .0332226.......................................    9.6495    .96495     .0350527.......................................    9.6290    .96290     .0371028.......................................    9.6062    .96062     .0393829.......................................    9.5813    .95813     .0418730.......................................    9.5543    .95543     .0445731.......................................    9.5254    .95254     .0474632.......................................    9.4942    .94942     .0505833.......................................    9.4608    .94608     .0539234.......................................    9.4250    .94250     .0575035.......................................    9.3868    .93868     .0613236.......................................    9.3460    .93460     .0654037.......................................    9.3026    .93026     .0697438.......................................    9.2567    .92567     .0743339.......................................    9.2083    .92083     .0791740.......................................    9.1571    .91571     .0842941.......................................    9.1030    .91030     .0897042.......................................    9.0457    .90457     .0954343.......................................    8.9855    .89855     .1014544.......................................    8.9221    .89221     .1077945.......................................    8.8558    .88558     .1144246.......................................    8.7863    .87863     .1213747.......................................    8.7137    .87137     .1286348.......................................    8.6374    .86374     .1362649.......................................    8.5578    .85578     .1442250.......................................    8.4743    .84743     .1525751.......................................    8.3874    .83874     .1612652.......................................    8.2969    .82969     .1703153.......................................    8.2028    .82028     .1797254.......................................    8.1054    .81054     .1894655.......................................    8.0046    .80046     .1995456.......................................    7.9006    .79006     .2099457.......................................    7.7931    .77931     .2206958.......................................    7.6822    .76822     .2317859.......................................    7.5675    .75675     .2432560.......................................    7.4491    .74491     .2550961.......................................    7.3267    .73267     .2673362.......................................    7.2002    .72002     .2799863.......................................    7.0696    .70696     .2930464.......................................    6.9352    .69352     .3064865.......................................    6.7970    .67970     .3203066.......................................    6.6551    .66551     .3344967.......................................    6.5098    .65098     .3490268.......................................    6.3610    .63610     .3639069.......................................    6.2086    .62086     .3791470.......................................    6.0522    .60522     .3947871.......................................    5.8914    .58914     .4108672.......................................    5.7261    .57261     .4273973.......................................    5.5571    .55571     .4442974.......................................    5.3862    .53862     .4613875.......................................    5.2149    .52149     .4785176.......................................    5.0441    .50441     .4955977.......................................    4.8742    .48742     .5125878.......................................    4.7049    .47049     .5295179.......................................    4.5357    .45357     .5464380.......................................    4.3659    .43659     .5634181.......................................    4.1967    .41967     .5803382.......................................    4.0295    .40295     .5970583.......................................    3.8642    .38642     .6135884.......................................    3.6998    .36998     .6300285.......................................    3.5359    .35359     .6464186.......................................    3.3764    .33764     .6623687.......................................    3.2262    .32262     .6773888.......................................    3.0859    .30859     .6914189.......................................    2.9526    .29526     .7047490.......................................    2.8221    .28221     .7177991.......................................    2.6955    .26955     .7304592.......................................    2.5771    .25771     .7422993.......................................    2.4692    .24692     .7530894.......................................    2.3728    .23728     .7627295.......................................    2.2887    .22887     .7711396.......................................    2.2181    .22181     .7781997.......................................    2.1550    .21550     .7845098.......................................    2.1000    .21000     .7900099.......................................    2.0486    .20486     .79514100......................................    1.9975    .19975     .80025101......................................    1.9532    .19532     .80468102......................................    1.9054    .19054     .80946103......................................    1.8437    .18437     .81563104......................................    1.7856    .17856     .82144105......................................    1.6962    .16962     .83038106......................................    1.5488    .15488     .84512107......................................    1.3409    .13409     .86591108......................................    1.0068    .10068     .89932109......................................     .4545    .04545     .95455------------------------------------------------------------------------

Table B_Term Certain, Unisex, 10 Percent_Table Showing the Present Worth   of an Annuity for a Term Certain, of an Income Interest for a Term        Certain, and of a Remainder Interest Postponed for a TermCertain_Applicable for Transfers After November 30, 1983, and before May                                 1, 1989------------------------------------------------------------------------                                              (2)    (3) Term     (4)           (1) Number of years              Annuity   certain  Remainder------------------------------------------------------------------------1........................................     .9091   .090909    .9090912........................................    1.7355   .173554    .8264463........................................    2.4869   .248685    .7513154........................................    3.1699   .316987    .6830135........................................    3.7908   .379079    .6209216........................................    4.3553   .435526    .5644747........................................    4.8684   .486842    .5131588........................................    5.3349   .533493    .4665079........................................    5.7590   .575902    .42409810.......................................    6.1446   .614457    .38554311.......................................    6.4951   .649506    .35049412.......................................    6.8137   .681369    .31863113.......................................    7.1034   .710336    .28966414.......................................    7.3667   .736669    .26333115.......................................    7.6061   .760608    .23939216.......................................    7.8237   .782371    .21762917.......................................    8.0216   .802155    .19784518.......................................    8.2014   .820141    .17985919.......................................    8.3649   .836492    .16350820.......................................    8.5136   .851356    .14864421.......................................    8.6487   .864869    .13513122.......................................    8.7715   .877154    .12284623.......................................    8.8832   .888322    .11167824.......................................    8.9847   .898474    .10152625.......................................    9.0770   .907704    .09229626.......................................    9.1609   .916095    .08390527.......................................    9.2372   .923722    .07627828.......................................    9.3066   .930657    .06934329.......................................    9.3696   .936961    .06303930.......................................    9.4269   .942691    .05730931.......................................    9.4790   .947901    .05209932.......................................    9.5264   .952638    .04736233.......................................    9.5694   .956943    .04305734.......................................    9.6086   .960857    .03914335.......................................    9.6442   .964416    .03558436.......................................    9.6765   .967651    .03234937.......................................    9.7059   .970592    .02940838.......................................    9.7327   .973265    .02673539.......................................    9.7570   .975696    .02430440.......................................    9.7791   .977905    .02209541.......................................    9.7991   .979914    .02008642.......................................    9.8174   .981740    .01826043.......................................    9.8340   .983400    .01660044.......................................    9.8491   .984909    .01509145.......................................    9.8628   .986281    .01371946.......................................    9.8753   .987528    .01247247.......................................    9.8866   .988662    .01133848.......................................    9.8969   .989693    .01030749.......................................    9.9063   .990630    .00937050.......................................    9.9140   .991481    .00851951.......................................    9.9226   .992256    .00774452.......................................    9.9296   .992960    .00704053.......................................    9.9360   .993600    .00640054.......................................    9.9418   .994182    .00581855.......................................    9.9471   .994711    .00528956.......................................    9.9519   .995191    .00480957.......................................    9.9563   .995629    .00437158.......................................    9.9603   .996026    .00397459.......................................    9.9639   .996387    .00361360.......................................    9.9672   .996716    .003284------------------------------------------------------------------------

  Table LN_Applicable for Transfers After November 30, 1983, and Before                               May 1, 1989------------------------------------------------------------------------                           (1) Age X                             (2) lx------------------------------------------------------------------------0.............................................................   100,0001.............................................................    97,9982.............................................................    97,8763.............................................................    97,7924.............................................................    97,7245.............................................................    97,6686.............................................................    97,6197.............................................................    97,5738.............................................................    97,5319.............................................................    97,49410............................................................    97,46011............................................................    97,43012............................................................    97,40113............................................................    97,36714............................................................    97,32215............................................................    97,26116............................................................    97,18117............................................................    97,08318............................................................    96,97019............................................................    96,84620............................................................    96,71621............................................................    96,58022............................................................    96,43823............................................................    96,29224............................................................    96,14525............................................................    96,00026............................................................    95,85927............................................................    95,72128............................................................    95,58629............................................................    95,44830............................................................    95,30731............................................................    95,15832............................................................    95,00333............................................................    94,84034............................................................    94,66635............................................................    94,48236............................................................    94,28537............................................................    94,07338............................................................    93,84339............................................................    93,59340............................................................    93,32241............................................................    93,02842............................................................    92,71243............................................................    92,36844............................................................    91,99545............................................................    91,58746............................................................    91,14447............................................................    90,66248............................................................    90,14249............................................................    89,57950............................................................    88,97251............................................................    88,31552............................................................    87,60553............................................................    86,83854............................................................    86,00755............................................................    85,11056............................................................    84,14257............................................................    83,10358............................................................    81,98859............................................................    80,79860............................................................    79,52961............................................................    78,18162............................................................    76,75163............................................................    75,23664............................................................    73,63165............................................................    71,93366............................................................    70,13967............................................................    68,24668............................................................    66,25469............................................................    64,16670............................................................    61,98471............................................................    59,71572............................................................    57,36073............................................................    54,91374............................................................    52,36375............................................................    49,70576............................................................    46,94677............................................................    44,10178............................................................    41,19279............................................................    38,24580............................................................    35,28581............................................................    32,32382............................................................    29,37583............................................................    26,46984............................................................    23,63885............................................................    20,90886............................................................    18,28287............................................................    15,76988............................................................    13,40789............................................................    11,24090............................................................     9,29791............................................................     7,57792............................................................     6,07093............................................................     4,77394............................................................     3,68295............................................................     2,78696............................................................     2,06897............................................................     1,51198............................................................     1,08799............................................................       772100...........................................................       542101...........................................................       375102...........................................................       257103...........................................................       175104...........................................................       117105...........................................................        78106...........................................................        52107...........................................................        34108...........................................................        22109...........................................................        14110...........................................................         0------------------------------------------------------------------------

                                            Table S_Based on Life Table 80CNSMT Single Life Remainder Factors                                                [Applicable After April 30, 1989, and Before May 1, 1999]--------------------------------------------------------------------------------------------------------------------------------------------------------                                                                                                 Interest rate                         Age                         ---------------------------------------------------------------------------------------------------                                                        4.2%      4.4%      4.6%      4.8%      5.0%      5.2%      5.4%      5.6%      5.8%      6.0%--------------------------------------------------------------------------------------------------------------------------------------------------------0...................................................    .07389    .06749    .06188    .05695    .05261    .04879    .04541    .04243    .03978    .037441...................................................    .06494    .05832    .05250    .04738    .04287    .03889    .03537    .03226    .02950    .027052...................................................    .06678    .05999    .05401    .04874    .04410    .03999    .03636    .03314    .03028    .027733...................................................    .06897    .06200    .05587    .05045    .04567    .04143    .03768    .03435    .03139    .028754...................................................    .07139    .06425    .05796    .05239    .04746    .04310    .03922    .03578    .03271    .029985...................................................    .07401    .06669    .06023    .05451    .04944    .04494    .04094    .03738    .03421    .031376...................................................    .07677    .06928    .06265    .05677    .05156    .04692    .04279    .03911    .03583    .032897...................................................    .07968    .07201    .06521    .05918    .05381    .04903    .04477    .04097    .03757    .034538...................................................    .08274    .07489    .06792    .06172    .05621    .05129    .04689    .04297    .03945    .036309...................................................    .08597    .07794    .07079    .06443    .05876    .05370    .04917    .04511    .04148    .0382110..................................................    .08936    .08115    .07383    .06730    .06147    .05626    .05159    .04741    .04365    .0402711..................................................    .09293    .08453    .07704    .07035    .06436    .05900    .05419    .04988    .04599    .0425012..................................................    .09666    .08807    .08040    .07354    .06739    .06188    .05693    .05248    .04847    .0448613..................................................    .10049    .09172    .08387    .07684    .07053    .06487    .05977    .05518    .05104    .0473114..................................................    .10437    .09541    .08738    .08017    .07370    .06788    .06263    .05791    .05364    .0497815..................................................    .10827    .09912    .09090    .08352    .07688    .07090    .06551    .06064    .05623    .0522516..................................................    .11220    .10285    .09445    .08689    .08008    .07394    .06839    .06337    .05883    .0547217..................................................    .11615    .10661    .09802    .09028    .08330    .07699    .07129    .06612    .06144    .0571918..................................................    .12017    .11043    .10165    .09373    .08656    .08009    .07422    .06890    .06408    .0596919..................................................    .12428    .11434    .10537    .09726    .08992    .08327    .07724    .07177    .06679    .0622620..................................................    .12850    .11836    .10919    .10089    .09337    .08654    .08035    .07471    .06959    .0649221..................................................    .13282    .12248    .11311    .10462    .09692    .08991    .08355    .07775    .07247    .0676522..................................................    .13728    .12673    .11717    .10848    .10059    .09341    .08686    .08090    .07546    .0704923..................................................    .14188    .13113    .12136    .11248    .10440    .09703    .09032    .08418    .07858    .0734524..................................................    .14667    .13572    .12575    .11667    .10839    .10084    .09395    .08764    .08187    .0765925..................................................    .15167    .14051    .13034    .12106    .11259    .10486    .09778    .09130    .08536    .0799126..................................................    .15690    .14554    .13517    .12569    .11703    .10910    .10184    .09518    .08907    .0834627..................................................    .16237    .15081    .14024    .13056    .12171    .11359    .10614    .09930    .09302    .0872428..................................................    .16808    .15632    .14555    .13567    .12662    .11831    .11068    .10366    .09720    .0912529..................................................    .17404    .16208    .15110    .14104    .13179    .12329    .11547    .10827    .10163    .0955130..................................................    .18025    .16808    .15692    .14665    .13721    .12852    .12051    .11313    .10631    .1000231..................................................    .18672    .17436    .16300    .15255    .14291    .13403    .12584    .11827    .11127    .1048032..................................................    .19344    .18090    .16935    .15870    .14888    .13980    .13142    .12367    .11650    .1098533..................................................    .20044    .18772    .17598    .16514    .15513    .14587    .13730    .12936    .12201    .1151934..................................................    .20770    .19480    .18287    .17185    .16165    .15221    .14345    .13533    .12780    .1208035..................................................    .21522    .20215    .19005    .17884    .16846    .15883    .14989    .14159    .13388    .1267036..................................................    .22299    .20974    .19747    .18609    .17552    .16571    .15660    .14812    .14022    .1328737..................................................    .23101    .21760    .20516    .19360    .18286    .17288    .16358    .15492    .14685    .1393338..................................................    .23928    .22572    .21311    .20139    .19048    .18032    .17085    .16201    .15377    .1460739..................................................    .24780    .23409    .22133    .20945    .19837    .18804    .17840    .16939    .16097    .1531040..................................................    .25658    .24273    .22982    .21778    .20654    .19605    .18624    .17706    .16847    .1604341..................................................    .26560    .25163    .23858    .22639    .21499    .20434    .19436    .18502    .17627    .1680642..................................................    .27486    .26076    .24758    .23525    .22370    .21289    .20276    .19326    .18434    .1759743..................................................    .28435    .27013    .25683    .24436    .23268    .22172    .21143    .20177    .19270    .1841644..................................................    .29407    .27975    .26633    .25373    .24191    .23081    .22038    .21057    .20134    .1926545..................................................    .30402    .28961    .27608    .26337    .25142    .24019    .22962    .21966    .21028    .2014446..................................................    .31420    .29970    .28608    .27326    .26120    .24983    .23913    .22904    .21951    .2105347..................................................    .32460    .31004    .29632    .28341    .27123    .25975    .24892    .23870    .22904    .2199148..................................................    .33521    .32058    .30679    .29379    .28151    .26992    .25897    .24862    .23883    .2295749..................................................    .34599    .33132    .31746    .30438    .29201    .28032    .26926    .25879    .24888    .2394950..................................................    .35695    .34224    .32833    .31518    .30273    .29094    .27978    .26921    .25918    .2496651..................................................    .36809    .35335    .33940    .32619    .31367    .30180    .29055    .27987    .26973    .2601052..................................................    .37944    .36468    .35070    .33744    .32486    .31292    .30158    .29081    .28057    .2708353..................................................    .39098    .37622    .36222    .34892    .33629    .32429    .31288    .30203    .29170    .2818654..................................................    .40269    .38794    .37393    .36062    .34795    .33590    .32442    .31349    .30308    .2931655..................................................    .41457    .39985    .38585    .37252    .35983    .34774    .33621    .32522    .31474    .3047356..................................................    .42662    .41194    .39796    .38464    .37193    .35981    .34824    .33720    .32666    .3165857..................................................    .43884    .42422    .41028    .39697    .38426    .37213    .36053    .34945    .33885    .3287258..................................................    .45123    .43668    .42279    .40951    .39682    .38468    .37307    .36196    .35132    .3411459..................................................    .46377    .44931    .43547    .42224    .40958    .39745    .38584    .37471    .36405    .3538360..................................................    .47643    .46206    .44830    .43513    .42250    .41040    .39880    .38767    .37699    .3667461..................................................    .48916    .47491    .46124    .44814    .43556    .42350    .41192    .40080    .39012    .3798562..................................................    .50196    .48783    .47427    .46124    .44874    .43672    .42518    .41408    .40340    .3931463..................................................    .51480    .50081    .48736    .47444    .46201    .45006    .43856    .42749    .41684    .4065864..................................................    .52770    .51386    .50054    .48773    .47540    .46352    .45208    .44105    .43043    .4201965..................................................    .54069    .52701    .51384    .50115    .48892    .47713    .46577    .45480    .44422    .4340166..................................................    .55378    .54029    .52727    .51472    .50262    .49093    .47965    .46876    .45824    .4480867..................................................    .56697    .55368    .54084    .52845    .51648    .50491    .49373    .48293    .47248    .4623868..................................................    .58026    .56717    .55453    .54231    .53049    .51905    .50800    .49729    .48694    .4769169..................................................    .59358    .58072    .56828    .55624    .54459    .53330    .52238    .51179    .50154    .4916070..................................................    .60689    .59427    .58205    .57021    .55874    .54762    .53683    .52638    .51624    .5064171..................................................    .62014    .60778    .59578    .58415    .57287    .56193    .55131    .54100    .53099    .5212672..................................................    .63334    .62123    .60948    .59808    .58700    .57624    .56579    .55563    .54577    .5361773..................................................    .64648    .63465    .62315    .61198    .60112    .59056    .58029    .57030    .56059    .5511374..................................................    .65961    .64806    .63682    .62590    .61527    .60492    .59485    .58504    .57550    .5662075..................................................    .67274    .66149    .65054    .63987    .62948    .61936    .60950    .59990    .59053    .5814076..................................................    .68589    .67495    .66429    .65390    .64377    .63390    .62427    .61487    .60570    .5967677..................................................    .69903    .68841    .67806    .66796    .65811    .64849    .63910    .62993    .62097    .6122378..................................................    .71209    .70182    .69179    .68199    .67242    .66307    .65393    .64501    .63628    .6277579..................................................    .72500    .71507    .70537    .69588    .68660    .67754    .66867    .65999    .65151    .6432180..................................................    .73768    .72809    .71872    .70955    .70058    .69180    .68320    .67479    .66655    .6584981..................................................    .75001    .74077    .73173    .72288    .71422    .70573    .69741    .68926    .68128    .6734582..................................................    .76195    .75306    .74435    .73582    .72746    .71926    .71123    .70335    .69562    .6880483..................................................    .77346    .76491    .75654    .74832    .74026    .73236    .72460    .71699    .70952    .7021984..................................................    .78456    .77636    .76831    .76041    .75265    .74503    .73756    .73021    .72300    .7159285..................................................    .79530    .78743    .77971    .77212    .76466    .75733    .75014    .74306    .73611    .7292886..................................................    .80560    .79806    .79065    .78337    .77621    .76917    .76225    .75544    .74875    .7421687..................................................    .81535    .80813    .80103    .79404    .78717    .78041    .77375    .76720    .76076    .7544288..................................................    .82462    .81771    .81090    .80420    .79760    .79111    .78472    .77842    .77223    .7661289..................................................    .83356    .82694    .82043    .81401    .80769    .80147    .79533    .78929    .78334    .7774790..................................................    .84225    .83593    .82971    .82357    .81753    .81157    .80570    .79991    .79420    .7885791..................................................    .85058    .84455    .83861    .83276    .82698    .82129    .81567    .81013    .80466    .7992792..................................................    .85838    .85263    .84696    .84137    .83585    .83040    .82503    .81973    .81449    .8093393..................................................    .86557    .86009    .85467    .84932    .84405    .83884    .83370    .82862    .82360    .8186594..................................................    .87212    .86687    .86169    .85657    .85152    .84653    .84160    .83673    .83192    .8271795..................................................    .87801    .87298    .86801    .86310    .85825    .85345    .84872    .84404    .83941    .8348496..................................................    .88322    .87838    .87360    .86888    .86420    .85959    .85502    .85051    .84605    .8416597..................................................    .88795    .88328    .87867    .87411    .86961    .86515    .86074    .85639    .85208    .8478298..................................................    .89220    .88769    .88323    .87883    .87447    .87016    .86589    .86167    .85750    .8533799..................................................    .89612    .89176    .88745    .88318    .87895    .87478    .87064    .86656    .86251    .85850100.................................................    .89977    .89555    .89136    .88722    .88313    .87908    .87506    .87109    .86716    .86327101.................................................    .90326    .89917    .89511    .89110    .88712    .88318    .87929    .87543    .87161    .86783102.................................................    .90690    .90294    .89901    .89513    .89128    .88746    .88369    .87995    .87624    .87257103.................................................    .91076    .90694    .90315    .89940    .89569    .89200    .88835    .88474    .88116    .87760104.................................................    .91504    .91138    .90775    .90415    .90058    .89704    .89354    .89006    .88661    .88319105.................................................    .92027    .91681    .91337    .90996    .90658    .90322    .89989    .89659    .89331    .89006106.................................................    .92763    .92445    .92130    .91816    .91506    .91197    .90890    .90586    .90284    .89983107.................................................    .93799    .93523    .93249    .92977    .92707    .92438    .92170    .91905    .91641    .91378108.................................................    .95429    .95223    .95018    .94814    .94611    .94409    .94208    .94008    .93809    .93611109.................................................    .97985    .97893    .97801    .97710    .97619    .97529    .97438    .97348    .97259    .97170--------------------------------------------------------------------------------------------------------------------------------------------------------

                                            Table S_Based on Life Table 80CNSMT Single Life Remainder Factors                                                [Applicable After April 30, 1989, and Before May 1, 1999]--------------------------------------------------------------------------------------------------------------------------------------------------------                                                                                                 Interest rate                         Age                         ---------------------------------------------------------------------------------------------------                                                        6.2%      6.4%      6.6%      6.8%      7.0%      7.2%      7.4%      7.6%      7.8%      8.0%--------------------------------------------------------------------------------------------------------------------------------------------------------0...................................................    .03535    .03349    .03183    .03035    .02902    .02783    .02676    .02579    .02492    .024131...................................................    .02486    .02292    .02119    .01963    .01824    .01699    .01587    .01486    .01395    .013122...................................................    .02547    .02345    .02164    .02002    .01857    .01727    .01609    .01504    .01408    .013213...................................................    .02640    .02429    .02241    .02073    .01921    .01785    .01662    .01552    .01451    .013614...................................................    .02753    .02535    .02339    .02163    .02005    .01863    .01735    .01619    .01514    .014185...................................................    .02883    .02656    .02453    .02269    .02105    .01956    .01822    .01700    .01590    .014906...................................................    .03026    .02790    .02578    .02387    .02215    .02060    .01919    .01792    .01677    .015727...................................................    .03180    .02935    .02714    .02515    .02336    .02174    .02027    .01894    .01773    .016648...................................................    .03347    .03092    .02863    .02656    .02469    .02300    .02146    .02007    .01881    .017669...................................................    .03528    .03263    .03025    .02810    .02615    .02438    .02278    .02133    .02000    .0188010..................................................    .03723    .03449    .03201    .02977    .02774    .02590    .02423    .02271    .02133    .0200611..................................................    .03935    .03650    .03393    .03160    .02949    .02757    .02583    .02424    .02279    .0214712..................................................    .04160    .03865    .03598    .03356    .03136    .02936    .02755    .02589    .02438    .0229913..................................................    .04394    .04088    .03811    .03560    .03331    .03123    .02934    .02761    .02603    .0245814..................................................    .04629    .04312    .04025    .03764    .03527    .03311    .03113    .02933    .02768    .0261715..................................................    .04864    .04536    .04238    .03968    .03721    .03496    .03290    .03103    .02930    .0277316..................................................    .05099    .04759    .04451    .04170    .03913    .03679    .03466    .03270    .03090    .0292617..................................................    .05333    .04982    .04662    .04370    .04104    .03861    .03638    .03434    .03247    .0307518..................................................    .05570    .05207    .04875    .04573    .04296    .04044    .03812    .03599    .03404    .0322519..................................................    .05814    .05438    .05095    .04781    .04494    .04231    .03990    .03769    .03565    .0337820..................................................    .06065    .05677    .05321    .04996    .04698    .04424    .04173    .03943    .03731    .0353521..................................................    .06325    .05922    .05554    .05217    .04907    .04623    .04362    .04122    .03901    .0369722..................................................    .06594    .06178    .05797    .05447    .05126    .04831    .04559    .04309    .04078    .0386523..................................................    .06876    .06446    .06051    .05688    .05355    .05048    .04766    .04505    .04265    .0404224..................................................    .07174    .06729    .06321    .05945    .05599    .05281    .04987    .04715    .04465    .0423325..................................................    .07491    .07031    .06609    .06219    .05861    .05530    .05224    .04941    .04680    .0443826..................................................    .07830    .07355    .06918    .06515    .06142    .05799    .05481    .05187    .04915    .0466227..................................................    .08192    .07702    .07250    .06832    .06446    .06090    .05759    .05454    .05170    .0490628..................................................    .08577    .08071    .07603    .07171    .06772    .06402    .06059    .05740    .05445    .0517029..................................................    .08986    .08464    .07981    .07534    .07120    .06736    .06380    .06049    .05742    .0545630..................................................    .09420    .08882    .08383    .07921    .07492    .07095    .06725    .06381    .06061    .0576331..................................................    .09881    .09327    .08812    .08335    .07891    .07479    .07095    .06738    .06405    .0609532..................................................    .10369    .09797    .09267    .08774    .08315    .07888    .07491    .07120    .06774    .0645133..................................................    .10885    .10297    .09750    .09241    .08767    .08325    .07913    .07529    .07170    .0683434..................................................    .11430    .10824    .10261    .09736    .09246    .08790    .08363    .07964    .07592    .0724335..................................................    .12002    .11380    .10800    .10259    .09754    .09282    .08841    .08428    .08041    .0767936..................................................    .12602    .11963    .11366    .10809    .10288    .09800    .09344    .08917    .08516    .0814037..................................................    .13230    .12574    .11961    .11387    .10850    .10347    .09876    .09433    .09018    .0862838..................................................    .13887    .13214    .12584    .11994    .11441    .10922    .10436    .09978    .09549    .0914539..................................................    .14573    .13883    .13237    .12630    .12061    .11527    .11025    .10553    .10109    .0969040..................................................    .15290    .14583    .13920    .13297    .12712    .12162    .11644    .11157    .10698    .1026641..................................................    .16036    .15312    .14633    .13994    .13393    .12827    .12294    .11792    .11318    .1087142..................................................    .16810    .16071    .15375    .14720    .14103    .13522    .12973    .12456    .11967    .1150543..................................................    .17614    .16858    .16146    .15475    .14842    .14245    .13682    .13149    .12645    .1216944..................................................    .18447    .17675    .16948    .16261    .15613    .15000    .14421    .13873    .13355    .1286445..................................................    .19310    .18524    .17780    .17078    .16414    .15787    .15192    .14630    .14096    .1359146..................................................    .20204    .19402    .18644    .17926    .17247    .16604    .15995    .15418    .14870    .1435047..................................................    .21128    .20311    .19538    .18806    .18112    .17454    .16830    .16238    .15676    .1514148..................................................    .22080    .21249    .20462    .19716    .19007    .18335    .17696    .17090    .16513    .1596449..................................................    .23059    .22214    .21413    .20653    .19930    .19244    .18591    .17970    .17379    .1681650..................................................    .24063    .23206    .22391    .21617    .20881    .20180    .19514    .18879    .18274    .1769751..................................................    .25095    .24225    .23398    .22610    .21861    .21147    .20466    .19818    .19199    .1860952..................................................    .26157    .25275    .24436    .23636    .22874    .22147    .21453    .20791    .20159    .1955653..................................................    .27249    .26357    .25505    .24694    .23919    .23180    .22474    .21799    .21154    .2053754..................................................    .28369    .27466    .26604    .25782    .24995    .24244    .23526    .22839    .22181    .2155255..................................................    .29518    .28605    .27734    .26900    .26103    .25341    .24611    .23912    .23243    .2260156..................................................    .30695    .29774    .28893    .28050    .27242    .26469    .25728    .25019    .24338    .2368557..................................................    .31902    .30973    .30084    .29232    .28415    .27632    .26881    .26161    .25469    .2480558..................................................    .33138    .32203    .31306    .30446    .29621    .28829    .28069    .27339    .26637    .2596259..................................................    .34402    .33461    .32558    .31691    .30859    .30059    .29290    .28550    .27839    .2715560..................................................    .35690    .34745    .33836    .32963    .32124    .31317    .30540    .29792    .29073    .2837961..................................................    .36999    .36050    .35137    .34259    .33414    .32601    .31817    .31062    .30334    .2963362..................................................    .38325    .37374    .36458    .35576    .34726    .33907    .33117    .32356    .31621    .3091263..................................................    .39669    .38717    .37799    .36913    .36060    .35236    .34441    .33674    .32933    .3221764..................................................    .41031    .40078    .39159    .38272    .37415    .36588    .35789    .35016    .34270    .3354865..................................................    .42416    .41464    .40545    .39656    .38798    .37968    .37166    .36390    .35639    .3491266..................................................    .43825    .42876    .41958    .41070    .40211    .39380    .38576    .37797    .37043    .3631267..................................................    .45260    .44315    .43399    .42513    .41655    .40824    .40019    .39238    .38482    .3774968..................................................    .46720    .45779    .44868    .43985    .43129    .42299    .41494    .40713    .39956    .3922169..................................................    .48197    .47263    .46357    .45478    .44625    .43798    .42995    .42215    .41458    .4072270..................................................    .49686    .48760    .47861    .46988    .46140    .45316    .44516    .43738    .42983    .4224871..................................................    .51182    .50265    .49374    .48508    .47666    .46847    .46051    .45276    .44523    .4379072..................................................    .52685    .51778    .50896    .50038    .49203    .48390    .47599    .46829    .46079    .4534973..................................................    .54194    .53298    .52426    .51578    .50751    .49946    .49161    .48397    .47652    .4692674..................................................    .55714    .54832    .53972    .53134    .52317    .51520    .50744    .49986    .49247    .4852775..................................................    .57250    .56382    .55536    .54710    .53904    .53118    .52351    .51601    .50870    .5015676..................................................    .58803    .57951    .57120    .56308    .55515    .54740    .53984    .53245    .52522    .5181777..................................................    .60369    .59535    .58720    .57923    .57144    .56383    .55639    .54912    .54200    .5350478..................................................    .61942    .61126    .60329    .59549    .58787    .58040    .57310    .56596    .55896    .5521279..................................................    .63508    .62713    .61935    .61174    .60428    .59698    .58983    .58283    .57597    .5692580..................................................    .65059    .64285    .63527    .62785    .62058    .61345    .60646    .59961    .59290    .5863281..................................................    .66579    .65827    .65090    .64368    .63659    .62965    .62283    .61615    .60959    .6031682..................................................    .68061    .67332    .66616    .65914    .65226    .64550    .63886    .63235    .62595    .6196883..................................................    .69499    .68793    .68099    .67418    .66749    .66092    .65447    .64813    .64191    .6357984..................................................    .70896    .70213    .69541    .68881    .68233    .67595    .66969    .66353    .65748    .6515385..................................................    .72256    .71596    .70947    .70308    .69681    .69063    .68456    .67859    .67271    .6669386..................................................    .73569    .72931    .72305    .71688    .71081    .70484    .69896    .69318    .68748    .6818887..................................................    .74818    .74204    .73599    .73003    .72417    .71839    .71271    .70711    .70159    .6961688..................................................    .76011    .75419    .74836    .74261    .73695    .73137    .72588    .72046    .71512    .7098689..................................................    .77169    .76599    .76037    .75484    .74938    .74400    .73870    .73347    .72831    .7232390..................................................    .78302    .77755    .77215    .76683    .76158    .75640    .75129    .74625    .74128    .7363891..................................................    .79395    .78870    .78352    .77842    .77337    .76840    .76349    .75864    .75385    .7491392..................................................    .80423    .79920    .79423    .78933    .78449    .77971    .77499    .77033    .76572    .7611893..................................................    .81377    .80894    .80417    .79946    .79481    .79022    .78568    .78120    .77677    .7723994..................................................    .82247    .81784    .81325    .80873    .80425    .79983    .79547    .79115    .78688    .7826695..................................................    .83033    .82586    .82145    .81709    .81278    .80852    .80431    .80014    .79602    .7919596..................................................    .83729    .83298    .82872    .82451    .82034    .81622    .81215    .80812    .80414    .8001997..................................................    .84361    .83944    .83532    .83124    .82721    .82322    .81927    .81537    .81151    .8076998..................................................    .84929    .84525    .84126    .83730    .83339    .82952    .82569    .82190    .81815    .8144399..................................................    .85454    .85062    .84674    .84290    .83910    .83534    .83161    .82792    .82427    .82066100.................................................    .85942    .85561    .85184    .84810    .84440    .84074    .83711    .83352    .82997    .82644101.................................................    .86408    .86037    .85670    .85306    .84946    .84589    .84236    .83886    .83539    .83196102.................................................    .86894    .86534    .86177    .85823    .85473    .85126    .84782    .84442    .84104    .83770103.................................................    .87408    .87060    .86714    .86371    .86032    .85695    .85362    .85031    .84703    .84378104.................................................    .87980    .87644    .87311    .86980    .86653    .86328    .86005    .85686    .85369    .85054105.................................................    .88684    .88363    .88046    .87731    .87418    .87108    .86800    .86494    .86191    .85890106.................................................    .89685    .89389    .89095    .88804    .88514    .88226    .87940    .87656    .87374    .87094107.................................................    .91117    .90858    .90600    .90344    .90089    .89836    .89584    .89334    .89085    .88838108.................................................    .93414    .93217    .93022    .92828    .92634    .92442    .92250    .92060    .91870    .91681109.................................................    .97081    .96992    .96904    .96816    .96729    .96642    .96555    .96468    .96382    .96296--------------------------------------------------------------------------------------------------------------------------------------------------------

                                            Table S_Based on Life Table 80CNSMT Single Life Remainder Factors                                                [Applicable After April 30, 1989, and Before May 1, 1999]--------------------------------------------------------------------------------------------------------------------------------------------------------                                                                                                 Interest rate                         Age                         ---------------------------------------------------------------------------------------------------                                                        8.2%      8.4%      8.6%      8.8%      9.0%      9.2%      9.4%      9.6%      9.8%      10.0%--------------------------------------------------------------------------------------------------------------------------------------------------------0...................................................    .02341    .02276    .02217    .02163    .02114    .02069    .02027    .01989    .01954    .019221...................................................    .01237    .01170    .01108    .01052    .01000    .00953    .00910    .00871    .00834    .008012...................................................    .01243    .01172    .01107    .01048    .00994    .00944    .00899    .00857    .00819    .007843...................................................    .01278    .01203    .01135    .01073    .01016    .00964    .00916    .00872    .00832    .007954...................................................    .01332    .01253    .01182    .01116    .01056    .01001    .00951    .00904    .00862    .008225...................................................    .01400    .01317    .01241    .01172    .01109    .01051    .00998    .00949    .00904    .008626...................................................    .01477    .01390    .01310    .01238    .01171    .01110    .01054    .01002    .00954    .009107...................................................    .01563    .01472    .01389    .01312    .01242    .01178    .01118    .01064    .01013    .009668...................................................    .01660    .01564    .01477    .01396    .01322    .01254    .01192    .01134    .01081    .010319...................................................    .01770    .01669    .01577    .01492    .01414    .01342    .01276    .01216    .01159    .0110710..................................................    .01891    .01785    .01688    .01599    .01517    .01442    .01372    .01308    .01249    .0119411..................................................    .02026    .01915    .01814    .01720    .01634    .01555    .01481    .01414    .01351    .0129312..................................................    .02173    .02056    .01950    .01852    .01761    .01678    .01601    .01529    .01463    .0140213..................................................    .02326    .02204    .02092    .01989    .01895    .01807    .01726    .01651    .01582    .0151714..................................................    .02478    .02351    .02234    .02126    .02027    .01935    .01850    .01771    .01698    .0163015..................................................    .02628    .02495    .02372    .02259    .02155    .02058    .01969    .01886    .01810    .0173816..................................................    .02774    .02635    .02507    .02388    .02279    .02178    .02084    .01997    .01917    .0184217..................................................    .02917    .02772    .02637    .02513    .02399    .02293    .02194    .02103    .02018    .0194018..................................................    .03059    .02907    .02767    .02637    .02517    .02406    .02302    .02207    .02118    .0203519..................................................    .03205    .03046    .02899    .02763    .02637    .02521    .02412    .02312    .02218    .0213120..................................................    .03355    .03188    .03035    .02892    .02760    .02638    .02524    .02419    .02320    .0222921..................................................    .03509    .03334    .03173    .03024    .02886    .02758    .02638    .02527    .02424    .0232822..................................................    .03669    .03487    .03318    .03162    .03017    .02882    .02757    .02640    .02532    .0243023..................................................    .03837    .03646    .03470    .03306    .03154    .03013    .02881    .02759    .02644    .0253824..................................................    .04018    .03819    .03634    .03463    .03303    .03155    .03016    .02888    .02767    .0265525..................................................    .04214    .04006    .03812    .03633    .03465    .03309    .03164    .03029    .02902    .0278426..................................................    .04428    .04210    .04008    .03820    .03644    .03481    .03328    .03186    .03052    .0292827..................................................    .04662    .04434    .04223    .04025    .03841    .03670    .03509    .03360    .03219    .0308828..................................................    .04915    .04677    .04456    .04249    .04056    .03876    .03708    .03550    .03403    .0326429..................................................    .05189    .04941    .04709    .04493    .04291    .04102    .03925    .03760    .03604    .0345830..................................................    .05485    .05226    .04984    .04757    .04546    .04348    .04162    .03988    .03825    .0367131..................................................    .05805    .05535    .05282    .05045    .04824    .04616    .04421    .04238    .04067    .0390532..................................................    .06149    .05867    .05603    .05356    .05124    .04906    .04702    .04510    .04329    .0416033..................................................    .06520    .06226    .05950    .05692    .05449    .05221    .05007    .04806    .04616    .0443834..................................................    .06916    .06609    .06322    .06052    .05799    .05560    .05336    .05125    .04926    .0473835..................................................    .07339    .07020    .06720    .06439    .06174    .05925    .05690    .05469    .05260    .0506336..................................................    .07787    .07455    .07143    .06850    .06573    .06313    .06068    .05836    .05617    .0541137..................................................    .08262    .07917    .07593    .07287    .06999    .06727    .06470    .06228    .05999    .0578338..................................................    .08765    .08407    .08069    .07751    .07451    .07167    .06899    .06646    .06407    .0618039..................................................    .09296    .08925    .08574    .08243    .07931    .07635    .07356    .07092    .06841    .0660440..................................................    .09858    .09472    .09109    .08765    .08440    .08132    .07841    .07565    .07303    .0705541..................................................    .10449    .10050    .09673    .09316    .08978    .08658    .08355    .08067    .07794    .0753542..................................................    .11069    .10656    .10265    .09895    .09544    .09212    .08896    .08596    .08312    .0804143..................................................    .11718    .11291    .10887    .10503    .10140    .09794    .09466    .09154    .08858    .0857644..................................................    .12399    .11958    .11540    .11143    .10766    .10407    .10067    .09743    .09434    .0914145..................................................    .13111    .12656    .12224    .11814    .11423    .11052    .10699    .10362    .10042    .0973646..................................................    .13856    .13387    .12941    .12516    .12113    .11728    .11362    .11013    .10680    .1036347..................................................    .14633    .14150    .13690    .13252    .12835    .12438    .12059    .11697    .11352    .1102248..................................................    .15442    .14945    .14471    .14020    .13589    .13179    .12787    .12412    .12055    .1171349..................................................    .16280    .15769    .15281    .14816    .14373    .13949    .13544    .13157    .12787    .1243350..................................................    .17147    .16622    .16121    .15643    .15186    .14749    .14331    .13931    .13548    .1318251..................................................    .18045    .17507    .16993    .16501    .16030    .15580    .15150    .14737    .14342    .1396352..................................................    .18979    .18427    .17899    .17394    .16911    .16448    .16004    .15579    .15172    .1478053..................................................    .19947    .19383    .18842    .18324    .17828    .17352    .16896    .16458    .16038    .1563554..................................................    .20950    .20372    .19819    .19288    .18779    .18291    .17822    .17372    .16940    .1652455..................................................    .21986    .21397    .20831    .20288    .19767    .19266    .18785    .18322    .17878    .1745056..................................................    .23058    .22457    .21879    .21324    .20791    .20278    .19785    .19310    .18854    .1841457..................................................    .24167    .23554    .22965    .22399    .21854    .21329    .20824    .20338    .19870    .1941958..................................................    .25314    .24690    .24090    .23512    .22956    .22420    .21904    .21407    .20927    .2046459..................................................    .26497    .25863    .25252    .24664    .24097    .23550    .23023    .22515    .22024    .2155160..................................................    .27712    .27068    .26448    .25849    .25272    .24716    .24178    .23659    .23158    .2267461..................................................    .28956    .28304    .27674    .27067    .26480    .25913    .25366    .24837    .24325    .2383162..................................................    .30228    .29567    .28929    .28312    .27717    .27141    .26584    .26045    .25524    .2502063..................................................    .31525    .30857    .30211    .29586    .28982    .28397    .27832    .27284    .26754    .2624064..................................................    .32851    .32176    .31522    .30890    .30278    .29685    .29111    .28555    .28016    .2749365..................................................    .34209    .33528    .32868    .32229    .31610    .31010    .30429    .29865    .29317    .2878766..................................................    .35604    .34918    .34253    .33609    .32983    .32377    .31788    .31217    .30663    .3012467..................................................    .37037    .36347    .35678    .35028    .34398    .33786    .33191    .32614    .32053    .3150868..................................................    .38508    .37815    .37142    .36489    .35854    .35237    .34638    .34055    .33488    .3293769..................................................    .40008    .39313    .38638    .37982    .37344    .36724    .36120    .35533    .34961    .3440570..................................................    .41533    .40838    .40162    .39504    .38864    .38241    .37634    .37043    .36468    .3590771..................................................    .43076    .42382    .41705    .41047    .40405    .39780    .39171    .38578    .38000    .3743672..................................................    .44638    .43945    .43269    .42611    .41969    .41344    .40733    .40138    .39558    .3899173..................................................    .46218    .45527    .44854    .44197    .43556    .42931    .42321    .41725    .41143    .4057574..................................................    .47823    .47137    .46466    .45812    .45173    .44549    .43940    .43345    .42763    .4219575..................................................    .49459    .48777    .48112    .47462    .46826    .46205    .45598    .45004    .44424    .4385676..................................................    .51127    .50452    .49793    .49148    .48517    .47900    .47297    .46706    .46129    .4556377..................................................    .52823    .52157    .51505    .50867    .50243    .49632    .49033    .48447    .47873    .4731178..................................................    .54541    .53885    .53242    .52613    .51996    .51392    .50800    .50220    .49652    .4909479..................................................    .56267    .55621    .54989    .54369    .53762    .53166    .52582    .52009    .51448    .5089780..................................................    .57987    .57354    .56733    .56125    .55527    .54941    .54366    .53802    .53248    .5270581..................................................    .59685    .59065    .58457    .57860    .57274    .56699    .56134    .55579    .55035    .5449982..................................................    .61351    .60746    .60151    .59567    .58993    .58429    .57875    .57331    .56796    .5627083..................................................    .62978    .62387    .61806    .61236    .60675    .60123    .59581    .59047    .58523    .5800784..................................................    .64567    .63992    .63426    .62869    .62321    .61783    .61253    .60731    .60218    .5971385..................................................    .66125    .65565    .65014    .64472    .63938    .63413    .62896    .62387    .61886    .6139286..................................................    .67636    .67092    .66557    .66030    .65511    .65000    .64496    .64000    .63511    .6303087..................................................    .69081    .68554    .68034    .67522    .67018    .66520    .66031    .65548    .65071    .6460288..................................................    .70468    .69957    .69453    .68956    .68466    .67983    .67507    .67037    .66574    .6611789..................................................    .71821    .71326    .70838    .70357    .69882    .69414    .68952    .68495    .68045    .6760190..................................................    .73153    .72676    .72204    .71739    .71280    .70827    .70379    .69938    .69502    .6907191..................................................    .74447    .73986    .73532    .73083    .72640    .72202    .71770    .71343    .70921    .7050492..................................................    .75669    .75225    .74787    .74354    .73927    .73504    .73087    .72674    .72267    .7186493..................................................    .76807    .76379    .75957    .75540    .75127    .74719    .74317    .73918    .73524    .7313594..................................................    .77849    .77437    .77030    .76627    .76229    .75835    .75446    .75061    .74680    .7430395..................................................    .78792    .78394    .78001    .77611    .77226    .76845    .76468    .76096    .75727    .7536296..................................................    .79630    .79244    .78863    .78485    .78112    .77742    .77377    .77015    .76657    .7630397..................................................    .80391    .80016    .79646    .79280    .78917    .78559    .78203    .77852    .77504    .7716098..................................................    .81076    .80712    .80352    .79996    .79643    .79294    .78948    .78606    .78267    .7793199..................................................    .81709    .81354    .81004    .80657    .80313    .79972    .79635    .79302    .78971    .78644100.................................................    .82296    .81950    .81609    .81270    .80934    .80602    .80273    .79947    .79624    .79304101.................................................    .82855    .82518    .82185    .81854    .81526    .81201    .80880    .80561    .80245    .79932102.................................................    .83438    .83110    .82785    .82462    .82142    .81826    .81512    .81200    .80892    .80586103.................................................    .84056    .83737    .83420    .83106    .82795    .82487    .82181    .81878    .81577    .81279104.................................................    .84743    .84433    .84127    .83822    .83521    .83221    .82924    .82630    .82338    .82048105.................................................    .85591    .85295    .85001    .84709    .84419    .84132    .83846    .83563    .83282    .83003106.................................................    .86816    .86540    .86266    .85993    .85723    .85454    .85187    .84922    .84659    .84397107.................................................    .88592    .88348    .88105    .87863    .87623    .87384    .87147    .86911    .86676    .86443108.................................................    .91493    .91306    .91119    .90934    .90749    .90566    .90383    .90201    .90020    .89840109.................................................    .96211    .96125    .96041    .95956    .95872    .95788    .95704    .95620    .95537    .95455--------------------------------------------------------------------------------------------------------------------------------------------------------

                                            Table S_Based on Life Table 80CNSMT Single Life Remainder Factors                                                [Applicable After April 30, 1989, and Before May 1, 1999]--------------------------------------------------------------------------------------------------------------------------------------------------------                                                                                                 Interest rate                         Age                         ---------------------------------------------------------------------------------------------------                                                        10.2%     10.4%     10.6%     10.8%     11.0%     11.2%     11.4%     11.6%     11.8%     12.0%--------------------------------------------------------------------------------------------------------------------------------------------------------0...................................................    .01891    .01864    .01838    .01814    .01791    .01770    .01750    .01732    .01715    .016981...................................................    .00770    .00741    .00715    .00690    .00667    .00646    .00626    .00608    .00590    .005742...................................................    .00751    .00721    .00693    .00667    .00643    .00620    .00600    .00580    .00562    .005443...................................................    .00760    .00728    .00699    .00671    .00646    .00622    .00600    .00579    .00560    .005414...................................................    .00786    .00752    .00721    .00692    .00665    .00639    .00616    .00594    .00573    .005545...................................................    .00824    .00788    .00755    .00724    .00695    .00668    .00643    .00620    .00598    .005786...................................................    .00869    .00832    .00796    .00764    .00733    .00705    .00678    .00654    .00630    .006087...................................................    .00923    .00883    .00846    .00811    .00779    .00749    .00720    .00694    .00669    .006468...................................................    .00986    .00943    .00904    .00867    .00833    .00801    .00771    .00743    .00716    .006929...................................................    .01059    .01014    .00972    .00933    .00897    .00863    .00831    .00801    .00773    .0074710..................................................    .01142    .01095    .01051    .01009    .00971    .00935    .00901    .00869    .00840    .0081211..................................................    .01239    .01189    .01142    .01098    .01057    .01019    .00983    .00950    .00918    .0088912..................................................    .01345    .01292    .01243    .01197    .01154    .01113    .01075    .01040    .01007    .0097513..................................................    .01457    .01401    .01349    .01300    .01255    .01212    .01172    .01135    .01100    .0106714..................................................    .01567    .01508    .01453    .01402    .01354    .01309    .01267    .01227    .01190    .0115515..................................................    .01672    .01610    .01552    .01498    .01448    .01400    .01356    .01314    .01275    .0123816..................................................    .01772    .01707    .01646    .01589    .01536    .01486    .01439    .01396    .01354    .0131517..................................................    .01866    .01798    .01734    .01674    .01618    .01566    .01516    .01470    .01427    .0138618..................................................    .01958    .01886    .01818    .01755    .01697    .01641    .01590    .01541    .01495    .0145219..................................................    .02050    .01974    .01903    .01837    .01775    .01717    .01662    .01611    .01563    .0151720..................................................    .02143    .02064    .01989    .01919    .01854    .01793    .01735    .01681    .01630    .0158221..................................................    .02238    .02154    .02075    .02002    .01933    .01868    .01807    .01750    .01696    .0164622..................................................    .02336    .02247    .02164    .02087    .02014    .01946    .01882    .01821    .01764    .0171123..................................................    .02438    .02345    .02257    .02176    .02099    .02027    .01959    .01895    .01835    .0177824..................................................    .02550    .02451    .02359    .02273    .02192    .02115    .02044    .01976    .01913    .0185325..................................................    .02673    .02569    .02472    .02381    .02295    .02214    .02138    .02067    .01999    .0193626..................................................    .02811    .02701    .02598    .02502    .02411    .02326    .02246    .02170    .02098    .0203127..................................................    .02965    .02849    .02741    .02639    .02543    .02452    .02367    .02287    .02211    .0214028..................................................    .03134    .03013    .02898    .02790    .02689    .02593    .02503    .02418    .02338    .0226229..................................................    .03322    .03193    .03072    .02958    .02851    .02750    .02654    .02564    .02479    .0239830..................................................    .03527    .03391    .03264    .03143    .03030    .02923    .02821    .02726    .02635    .0255031..................................................    .03753    .03610    .03475    .03348    .03228    .03115    .03008    .02907    .02811    .0272032..................................................    .04000    .03849    .03707    .03573    .03446    .03326    .03213    .03105    .03004    .0290733..................................................    .04269    .04111    .03961    .03819    .03685    .03558    .03438    .03325    .03217    .0311534..................................................    .04561    .04394    .04236    .04087    .03946    .03812    .03685    .03565    .03451    .0334235..................................................    .04877    .04702    .04535    .04378    .04229    .04087    .03953    .03826    .03706    .0359136..................................................    .05215    .05031    .04856    .04690    .04533    .04384    .04242    .04108    .03980    .0385937..................................................    .05578    .05384    .05200    .05025    .04860    .04703    .04553    .04411    .04276    .0414838..................................................    .05965    .05761    .05568    .05385    .05211    .05045    .04888    .04738    .04595    .0446039..................................................    .06379    .06165    .05962    .05770    .05587    .05412    .05247    .05089    .04939    .0479540..................................................    .06820    .06596    .06383    .06181    .05989    .05806    .05631    .05465    .05307    .0515541..................................................    .07288    .07054    .06832    .06620    .06418    .06226    .06042    .05868    .05701    .0554142..................................................    .07784    .07539    .07306    .07085    .06873    .06671    .06479    .06295    .06119    .0595243..................................................    .08308    .08052    .07808    .07576    .07355    .07143    .06941    .06748    .06564    .0638744..................................................    .08861    .08594    .08340    .08097    .07865    .07644    .07432    .07230    .07036    .0685145..................................................    .09445    .09167    .08901    .08648    .08406    .08174    .07953    .07741    .07538    .0734346..................................................    .10060    .09770    .09494    .09230    .08977    .08735    .08503    .08281    .08068    .0786547..................................................    .10707    .10406    .10119    .09843    .09579    .09327    .09085    .08853    .08630    .0841748..................................................    .11386    .11073    .10774    .10487    .10213    .09949    .09697    .09455    .09222    .0899949..................................................    .12094    .11769    .11458    .11160    .10874    .10600    .10337    .10084    .09842    .0960950..................................................    .12831    .12494    .12172    .11862    .11565    .11280    .11006    .10743    .10490    .1024751..................................................    .13600    .13251    .12917    .12596    .12288    .11991    .11706    .11432    .11169    .1091552..................................................    .14405    .14044    .13698    .13366    .13046    .12738    .12442    .12157    .11883    .1161953..................................................    .15247    .14875    .14517    .14172    .13841    .13522    .13215    .12919    .12635    .1236054..................................................    .16124    .15740    .15370    .15014    .14671    .14341    .14023    .13717    .13421    .1313655..................................................    .17039    .16642    .16261    .15893    .15539    .15198    .14868    .14551    .14244    .1394856..................................................    .17991    .17583    .17190    .16811    .16445    .16092    .15752    .15423    .15106    .1479957..................................................    .18984    .18564    .18160    .17769    .17392    .17029    .16677    .16338    .16010    .1569258..................................................    .20018    .19587    .19172    .18770    .18382    .18007    .17645    .17295    .16956    .1662859..................................................    .21093    .20652    .20225    .19812    .19414    .19028    .18655    .18294    .17945    .1760660..................................................    .22206    .21753    .21316    .20893    .20483    .20087    .19703    .19332    .18972    .1862461..................................................    .23353    .22890    .22442    .22009    .21589    .21182    .20788    .20407    .20037    .1967862..................................................    .24532    .24059    .23601    .23158    .22728    .22311    .21907    .21515    .21135    .2076763..................................................    .25742    .25260    .24793    .24339    .23900    .23473    .23060    .22658    .22268    .2189064..................................................    .26987    .26495    .26019    .25556    .25107    .24671    .24248    .23837    .23438    .2305065..................................................    .28271    .27771    .27286    .26815    .26357    .25912    .25480    .25059    .24651    .2425466..................................................    .29601    .29093    .28600    .28120    .27654    .27200    .26760    .26331    .25913    .2550767..................................................    .30978    .30462    .29961    .29474    .29000    .28539    .28090    .27653    .27227    .2681368..................................................    .32401    .31879    .31371    .30877    .30396    .29927    .29471    .29027    .28593    .2817169..................................................    .33863    .33336    .32822    .32322    .31835    .31359    .30896    .30445    .30005    .2957670..................................................    .35361    .34829    .34310    .33804    .33311    .32830    .32361    .31903    .31457    .3102171..................................................    .36886    .36349    .35826    .35316    .34818    .34332    .33858    .33394    .32942    .3250072..................................................    .38439    .37899    .37373    .36858    .36356    .35866    .35387    .34919    .34461    .3401573..................................................    .40021    .39479    .38950    .38432    .37927    .37433    .36950    .36478    .36016    .3556574..................................................    .41639    .41096    .40565    .40046    .39538    .39042    .38556    .38081    .37616    .3716175..................................................    .43301    .42758    .42226    .41706    .41198    .40699    .40212    .39734    .39267    .3880976..................................................    .45009    .44467    .43937    .43417    .42908    .42410    .41921    .41443    .40974    .4051477..................................................    .46761    .46221    .45693    .45175    .44667    .44170    .43682    .43203    .42734    .4227478..................................................    .48548    .48013    .47488    .46973    .46468    .45972    .45486    .45009    .44541    .4408279..................................................    .50356    .49826    .49306    .48795    .48294    .47802    .47319    .46845    .46379    .4592280..................................................    .52171    .51647    .51133    .50628    .50132    .49644    .49166    .48695    .48233    .4777981..................................................    .53974    .53457    .52950    .52451    .51961    .51479    .51006    .50541    .50083    .4963382..................................................    .55753    .55245    .54745    .54254    .53771    .53296    .52828    .52369    .51917    .5147283..................................................    .57500    .57001    .56510    .56026    .55551    .55083    .54623    .54170    .53724    .5328584..................................................    .59216    .58726    .58245    .57770    .57304    .56844    .56391    .55945    .55506    .5507485..................................................    .60906    .60428    .59956    .59492    .59034    .58583    .58139    .57702    .57270    .5684586..................................................    .62555    .62088    .61627    .61173    .60725    .60284    .59849    .59420    .58997    .5858087..................................................    .64139    .63683    .63233    .62790    .62352    .61921    .61495    .61076    .60661    .6025388..................................................    .65666    .65221    .64783    .64350    .63923    .63502    .63086    .62675    .62270    .6187189..................................................    .67163    .66730    .66304    .65882    .65466    .65055    .64650    .64249    .63854    .6346390..................................................    .68646    .68226    .67812    .67402    .66998    .66599    .66204    .65814    .65430    .6504991..................................................    .70093    .69686    .69285    .68888    .68496    .68108    .67725    .67347    .66973    .6660492..................................................    .71466    .71073    .70684    .70300    .69920    .69545    .69173    .68806    .68444    .6808593..................................................    .72750    .72370    .71994    .71622    .71254    .70890    .70530    .70174    .69822    .6947494..................................................    .73931    .73562    .73198    .72838    .72481    .72129    .71780    .71434    .71093    .7075595..................................................    .75001    .74644    .74291    .73941    .73595    .73253    .72914    .72579    .72247    .7191996..................................................    .75953    .75606    .75262    .74923    .74586    .74253    .73924    .73598    .73275    .7295597..................................................    .76819    .76481    .76147    .75816    .75489    .75165    .74844    .74526    .74211    .7389998..................................................    .77599    .77270    .76944    .76621    .76302    .75986    .75672    .75362    .75054    .7475099..................................................    .78319    .77998    .77680    .77365    .77053    .76744    .76437    .76134    .75833    .75535100.................................................    .78987    .78673    .78362    .78054    .77748    .77446    .77146    .76849    .76555    .76263101.................................................    .79622    .79315    .79010    .78708    .78409    .78113    .77819    .77528    .77239    .76953102.................................................    .80283    .79983    .79685    .79390    .79097    .78807    .78519    .78234    .77951    .77671103.................................................    .80983    .80690    .80399    .80111    .79825    .79541    .79260    .78981    .78705    .78430104.................................................    .81760    .81475    .81192    .80912    .80633    .80357    .80083    .79810    .79541    .79273105.................................................    .82726    .82451    .82178    .81907    .81638    .81371    .81106    .80843    .80582    .80322106.................................................    .84137    .83879    .83623    .83368    .83115    .82863    .82614    .82366    .82119    .81874107.................................................    .86211    .85981    .85751    .85523    .85297    .85071    .84847    .84624    .84403    .84182108.................................................    .89660    .89481    .89304    .89127    .88950    .88775    .88601    .88427    .88254    .88081109.................................................    .95372    .95290    .95208    .95126    .95045    .94964    .94883    .94803    .94723    .94643--------------------------------------------------------------------------------------------------------------------------------------------------------

                                            Table S_Based on Life Table 80CNSMT Single Life Remainder Factors                                                [Applicable After April 30, 1989, and Before May 1, 1999]--------------------------------------------------------------------------------------------------------------------------------------------------------                                                                                                 Interest rate                         Age                         ---------------------------------------------------------------------------------------------------                                                        12.2%     12.4%     12.6%     12.8%     13.0%     13.2%     13.4%     13.6%     13.8%     14.0%--------------------------------------------------------------------------------------------------------------------------------------------------------0...................................................    .01683    .01669    .01655    .01642    .01630    .01618    .01607    .01596    .01586    .015761...................................................    .00559    .00544    .00531    .00518    .00506    .00494    .00484    .00473    .00464    .004542...................................................    .00528    .00513    .00499    .00485    .00473    .00461    .00449    .00439    .00428    .004193...................................................    .00524    .00508    .00493    .00479    .00465    .00453    .00441    .00429    .00419    .004084...................................................    .00536    .00519    .00503    .00488    .00473    .00460    .00447    .00435    .00423    .004125...................................................    .00558    .00540    .00523    .00507    .00492    .00477    .00464    .00451    .00439    .004276...................................................    .00588    .00569    .00550    .00533    .00517    .00502    .00487    .00473    .00460    .004487...................................................    .00624    .00604    .00584    .00566    .00549    .00532    .00517    .00502    .00488    .004758...................................................    .00668    .00646    .00626    .00606    .00588    .00570    .00554    .00538    .00523    .005099...................................................    .00722    .00699    .00677    .00656    .00636    .00617    .00600    .00583    .00567    .0055210..................................................    .00785    .00761    .00737    .00715    .00694    .00674    .00655    .00637    .00620    .0060411..................................................    .00861    .00835    .00810    .00786    .00764    .00743    .00723    .00704    .00686    .0066812..................................................    .00946    .00918    .00891    .00866    .00843    .00820    .00799    .00779    .00760    .0074113..................................................    .01035    .01006    .00978    .00951    .00927    .00903    .00880    .00859    .00839    .0081914..................................................    .01122    .01091    .01061    .01034    .01007    .00982    .00958    .00936    .00914    .0089415..................................................    .01203    .01171    .01140    .01110    .01082    .01056    .01031    .01007    .00985    .0096316..................................................    .01279    .01244    .01211    .01181    .01151    .01123    .01097    .01072    .01048    .0102517..................................................    .01347    .01311    .01276    .01244    .01213    .01184    .01156    .01130    .01104    .0108118..................................................    .01411    .01373    .01336    .01302    .01270    .01239    .01210    .01182    .01155    .0113019..................................................    .01474    .01434    .01396    .01359    .01325    .01293    .01262    .01233    .01205    .0117820..................................................    .01537    .01494    .01454    .01415    .01379    .01345    .01313    .01282    .01252    .0122421..................................................    .01598    .01553    .01510    .01470    .01432    .01396    .01361    .01329    .01298    .0126822..................................................    .01660    .01613    .01568    .01525    .01485    .01446    .01410    .01375    .01343    .0131223..................................................    .01725    .01674    .01627    .01581    .01539    .01498    .01460    .01423    .01388    .0135524..................................................    .01796    .01742    .01692    .01644    .01599    .01556    .01515    .01476    .01439    .0140425..................................................    .01876    .01819    .01765    .01714    .01666    .01621    .01577    .01536    .01497    .0146026..................................................    .01967    .01907    .01850    .01796    .01745    .01696    .01650    .01606    .01565    .0152527..................................................    .02072    .02008    .01948    .01890    .01836    .01784    .01735    .01688    .01644    .0160128..................................................    .02190    .02122    .02057    .01996    .01938    .01883    .01831    .01781    .01734    .0168929..................................................    .02322    .02249    .02181    .02116    .02054    .01996    .01940    .01887    .01836    .0178830..................................................    .02469    .02392    .02319    .02250    .02184    .02122    .02062    .02006    .01952    .0190031..................................................    .02634    .02552    .02475    .02401    .02331    .02264    .02201    .02140    .02083    .0202832..................................................    .02816    .02729    .02647    .02568    .02494    .02423    .02355    .02291    .02229    .0217033..................................................    .03018    .02926    .02838    .02755    .02675    .02600    .02528    .02459    .02393    .0233134..................................................    .03239    .03142    .03048    .02960    .02875    .02795    .02718    .02645    .02575    .0250835..................................................    .03482    .03378    .03279    .03185    .03095    .03009    .02928    .02850    .02775    .0270436..................................................    .03743    .03633    .03528    .03428    .03333    .03242    .03155    .03072    .02992    .0291637..................................................    .04026    .03909    .03798    .03692    .03591    .03494    .03401    .03313    .03228    .0314738..................................................    .04330    .04207    .04089    .03977    .03869    .03767    .03668    .03574    .03484    .0339839..................................................    .04658    .04528    .04403    .04284    .04170    .04061    .03957    .03857    .03762    .0367040..................................................    .05011    .04873    .04741    .04615    .04495    .04379    .04269    .04163    .04061    .0396441..................................................    .05389    .05244    .05104    .04971    .04844    .04721    .04604    .04492    .04384    .0428142..................................................    .05791    .05638    .05491    .05350    .05216    .05086    .04962    .04844    .04729    .0462043..................................................    .06219    .06057    .05902    .05754    .05612    .05475    .05344    .05218    .05098    .0498144..................................................    .06673    .06503    .06340    .06184    .06034    .05890    .05752    .05619    .05491    .0536845..................................................    .07157    .06978    .06806    .06642    .06484    .06332    .06186    .06046    .05911    .0578146..................................................    .07669    .07481    .07301    .07128    .06962    .06802    .06649    .06501    .06358    .0622147..................................................    .08212    .08015    .07826    .07645    .07470    .07302    .07140    .06984    .06834    .0669048..................................................    .08784    .08578    .08380    .08190    .08006    .07830    .07660    .07496    .07338    .0718649..................................................    .09384    .09169    .08961    .08762    .08570    .08384    .08206    .08034    .07868    .0770850..................................................    .10013    .09787    .09570    .09361    .09160    .08966    .08779    .08598    .08424    .0825651..................................................    .10671    .10436    .10209    .09991    .09780    .09577    .09381    .09192    .09009    .0883252..................................................    .11365    .11120    .10883    .10655    .10435    .10222    .10017    .09819    .09628    .0944253..................................................    .12095    .11840    .11593    .11355    .11126    .10904    .10689    .10482    .10282    .1008854..................................................    .12860    .12595    .12338    .12090    .11851    .11619    .11396    .11179    .10970    .1076755..................................................    .13663    .13386    .13120    .12862    .12613    .12372    .12138    .11912    .11694    .1148256..................................................    .14503    .14217    .13940    .13672    .13413    .13162    .12919    .12683    .12456    .1223557..................................................    .15385    .15089    .14801    .14523    .14254    .13994    .13741    .13496    .13259    .1302958..................................................    .16311    .16004    .15706    .15418    .15139    .14868    .14606    .14352    .14105    .1386659..................................................    .17279    .16961    .16654    .16355    .16066    .15786    .15514    .15250    .14994    .1474560..................................................    .18286    .17958    .17640    .17332    .17033    .16743    .16462    .16188    .15922    .1566461..................................................    .19330    .18992    .18665    .18347    .18038    .17738    .17447    .17164    .16889    .1662262..................................................    .20409    .20061    .19724    .19396    .19078    .18768    .18467    .18175    .17891    .1761463..................................................    .21522    .21165    .20818    .20480    .20152    .19833    .19523    .19221    .18928    .1864264..................................................    .22672    .22306    .21949    .21602    .21265    .20937    .20617    .20306    .20003    .1970865..................................................    .23867    .23491    .23125    .22769    .22423    .22085    .21757    .21437    .21125    .2082166..................................................    .25112    .24727    .24353    .23988    .23632    .23286    .22948    .22619    .22299    .2198667..................................................    .26409    .26016    .25633    .25260    .24896    .24541    .24195    .23857    .23528    .2320668..................................................    .27760    .27359    .26968    .26586    .26214    .25851    .25497    .25151    .24814    .2448469..................................................    .29157    .28748    .28350    .27961    .27581    .27211    .26849    .26495    .26150    .2581270..................................................    .30596    .30181    .29775    .29379    .28992    .28614    .28245    .27884    .27532    .2718771..................................................    .32069    .31648    .31236    .30833    .30440    .30055    .29679    .29312    .28952    .2860072..................................................    .33578    .33151    .32733    .32325    .31925    .31535    .31152    .30778    .30412    .3005473..................................................    .35123    .34691    .34269    .33855    .33450    .33054    .32666    .32286    .31914    .3155074..................................................    .36715    .36279    .35852    .35434    .35024    .34623    .34230    .33845    .33468    .3309875..................................................    .38360    .37921    .37491    .37069    .36656    .36250    .35853    .35464    .35082    .3470876..................................................    .40064    .39623    .39190    .38765    .38349    .37941    .37540    .37148    .36762    .3638477..................................................    .41823    .41381    .40947    .40521    .40103    .39692    .39290    .38895    .38507    .3812678..................................................    .43632    .43189    .42755    .42329    .41910    .41499    .41095    .40698    .40309    .3992679..................................................    .45473    .45032    .44599    .44173    .43755    .43344    .42940    .42543    .42153    .4177080..................................................    .47333    .46894    .46463    .46040    .45623    .45213    .44811    .44414    .44025    .4364281..................................................    .49191    .48755    .48328    .47907    .47493    .47085    .46684    .46290    .45902    .4552082..................................................    .51034    .50603    .50179    .49762    .49351    .48947    .48549    .48157    .47772    .4739283..................................................    .52852    .52427    .52008    .51595    .51189    .50788    .50394    .50006    .49623    .4924684..................................................    .54648    .54228    .53815    .53407    .53006    .52610    .52221    .51836    .51458    .5108485..................................................    .56426    .56013    .55606    .55205    .54810    .54420    .54035    .53656    .53282    .5291386..................................................    .58169    .57764    .57364    .56970    .56581    .56197    .55818    .55445    .55076    .5471387..................................................    .59850    .59452    .59060    .58673    .58291    .57913    .57541    .57174    .56811    .5645388..................................................    .61476    .61086    .60702    .60322    .59947    .59577    .59212    .58851    .58494    .5814289..................................................    .63078    .62697    .62321    .61950    .61583    .61220    .60862    .60508    .60159    .5981390..................................................    .64674    .64302    .63935    .63573    .63215    .62861    .62511    .62165    .61823    .6148591..................................................    .66238    .65877    .65520    .65167    .64819    .64474    .64133    .63795    .63462    .6313292..................................................    .67730    .67379    .67032    .66689    .66350    .66014    .65682    .65354    .65029    .6470893..................................................    .69130    .68789    .68452    .68119    .67789    .67463    .67140    .66820    .66504    .6619194..................................................    .70421    .70090    .69762    .69438    .69118    .68800    .68486    .68175    .67867    .6756395..................................................    .71594    .71272    .70954    .70639    .70326    .70017    .69712    .69409    .69109    .6881296..................................................    .72638    .72325    .72014    .71707    .71403    .71101    .70803    .70507    .70215    .6992597..................................................    .73590    .73285    .72982    .72682    .72385    .72090    .71799    .71510    .71224    .7094198..................................................    .74448    .74149    .73853    .73560    .73269    .72981    .72696    .72414    .72134    .7185699..................................................    .75240    .74948    .74658    .74371    .74086    .73805    .73525    .73248    .72974    .72702100.................................................    .75974    .75687    .75403    .75121    .74842    .74566    .74292    .74020    .73751    .73484101.................................................    .76669    .76388    .76109    .75833    .75559    .75287    .75018    .74751    .74486    .74223102.................................................    .77393    .77117    .76844    .76573    .76304    .76037    .75773    .75511    .75251    .74993103.................................................    .78158    .77888    .77620    .77355    .77091    .76830    .76571    .76313    .76058    .75805104.................................................    .79007    .78743    .78482    .78222    .77964    .77709    .77455    .77203    .76953    .76705105.................................................    .80065    .79809    .79556    .79304    .79054    .78805    .78559    .78314    .78071    .77829106.................................................    .81631    .81389    .81149    .80911    .80674    .80438    .80204    .79972    .79741    .79511107.................................................    .83963    .83745    .83529    .83313    .83099    .82886    .82674    .82463    .82254    .82045108.................................................    .87910    .87739    .87569    .87400    .87232    .87064    .86897    .86731    .86566    .86401109.................................................    .94563    .94484    .94405    .94326    .94248    .94170    .94092    .94014    .93937    .93860--------------------------------------------------------------------------------------------------------------------------------------------------------

                      Table 80CNSMT_Applicable After April 30, 1989, and Before May 1, 1999----------------------------------------------------------------------------------------------------------------               Age x                   1(x)            Age x             1(x)            Age x            1(x)----------------------------------------------------------------------------------------------------------------(1)                                      (2)   (1)..................       (2)   (1).................       (2)----------------------------------------------------------------------------------------------------------------0.................................    100000   37...................     95492    74.................     592791.................................     98740   38...................     95317    75.................     567992.................................     98648   39...................     95129    76.................     542393.................................     98584   40...................     94926    77.................     515994.................................     98535   41...................     94706    78.................     488785.................................     98495   42...................     94465    79.................     460716.................................     98459   43...................     94201    80.................     431807.................................     98426   44...................     93913    81.................     402088.................................     98396   45...................     93599    82.................     371729.................................     98370   46...................     93256    83.................     3409510................................     98347   47...................     92882    84.................     3101211................................     98328   48...................     92472    85.................     2796012................................     98309   49...................     92021    86.................     2496113................................     98285   50...................     91526    87.................     2203814................................     98248   51...................     90986    88.................     1923515................................     98196   52...................     90402    89.................     1659816................................     98129   53...................     89771    90.................     1415417................................     98047   54...................     89087    91.................     1190818................................     97953   55...................     88348    92.................      986319................................     97851   56...................     87551    93.................      803220................................     97741   57...................     86695    94.................      642421................................     97623   58...................     85776    95.................      504322................................     97499   59...................     84789    96.................      388423................................     97370   60...................     83726    97.................      293924................................     97240   61...................     82581    98.................      218525................................     97110   62...................     81348    99.................      159826................................     96982   63...................     80024   100.................      115027................................     96856   64...................     78609   101.................       81528................................     96730   65...................     77107   102.................       57029................................     96604   66...................     75520   103.................       39330................................     96477   67...................     73846   104.................       26731................................     96350   68...................     72082   105.................       17932................................     96220   69...................     70218   106.................       11933................................     96088   70...................     68248   107.................        7834................................     95951   71...................     66165   108.................        5135................................     95808   72...................     63972   109.................        3336................................     95655   73...................     61673   110.................         0

[T.D. 8540, 59 FR 30151, June 10, 1994, as amended at 59 FR 30152, June 10, 1994; T.D. 8819, 64 FR 23211, 23212, Apr. 30, 1999; 64 FR 33195, June 22, 1999; T.D. 8886, 65 FR 36943, June 12, 2000] ChanRobles Legal Resources: Jurisprudence, Laws, Statutes & Codes Philippine Laws, Statutes & Codes Philippine Supreme Court Decisions Significant Legal Resources WorldWide Legal Recources US Federal Laws, Statutes & Codes US Supreme Court Decisions The Business Page ChanRobles Virtual Law Library ChanRobles On-Line Bar Review ChanRobles MCLE On-line