Effective Dates: 04/19/1999 - Present Previous | Next

TN 8 (04-99)

SI 01140.120 Life Estate and Remainder Interest Tables

CITATIONS:

26 CFR 20.2031-7, 49 Federal Register
Vol. 49 No. 93/5-11-84

EXHIBIT —TABLE-UNISEX LIFE ESTATE OR REMAINDER TABLE

AGE LIFE ESTATE REMAINDER
  0 .97188 .02812
  1 .98988 .01012
  2 .99017 .00983
  3 .99008 .00992
  4 .98981 .01019
  5 .98938 .01062
  6 .98884 .01116
  7 .98822 .01178
  8 .98748 .01252
  9 .98663 .01337
 10 .98565 .01435
 11 .98453 .01547
 12 .98329 .01671
 13 .98198 .01802
 14 .98066 .01934
 15 .97937 .02063
 16 .97815 .02185
 17 .97700 .02300
 18 .97590 .02410
 19 .97480 .02520
 20 .97365 .02635
 21 .97245 .02755
 22 .97120 .02880
 23 .96986 .03014
 24 .96841 .03159
 25 .96678 .03322
 26 .96495 .03505
 27 .96290 .03710
 28 .96062 .03938
 29 .95813 .04187
 30 .95543 .04457
 31 .95254 .04746
 32 .94942 .05058
 33 .94608 .05392
 34 .94250 .05750
 35 .93868 .06132
 36 .93460 .06540
 37 .93026 .06974
 38 .92567 .07433
 39 .92083 .07917
 40 .91571 .08429
 41 .91030 .08970
 42 .90457 .09543
 43 .89855 .10145
 44 .89221 .10779
 45 .88558 .11442
 46 .87863 .12137
 47 .87137 .12863
 48 .86374 .13626
 49 .85578 .14422
 50 .84743 .15257
 51 .83674 .16126
 52 .82969 .17031
 53 .82028 .17972
 54 .81054 .18946
 55 .80046 .19954
 56 .79006 .20994
 57 .77931 .22069
 58 .76822 .23178
 59 .75675 .24325
 60 .74491 .25509
 61 .73267 .26733
 62 .72002 .27998
 63 .70696 .29304
 64 .69352 .30648
 65 .67970 .32030
 66 .66551 .33449
 67 .65098 .34902
 68 .63610 .36390
 69 .62086 .37914
​
 70 .60522 .39478
 71 .58914 .41086
 72 .57261 .42739
 73 .55571 .44429
 74 .53862 .46138
 75 .52149 .47851
 76 .50441 .49559
 77 .48742 .51258
 78 .47049 .52951
 79 .45357 .54643
 80 .43659 .56341
 81 .41967 .58033
 82 .40295 .59705
 83 .38642 .61358
 84 .36998 .63002
 85 .35359 .64641
 86 .33764 .66236
 87 .32262 .67738
 88 .30859 .69141
 89 .29526 .70474
 90 .28221 .71779
 91 .26955 .73045
 92 .25771 .74229
 93 .24692 .75308
 94 .23728 .76272
 95 .22887 .77113
 96 .22181 .77819
 97 .21550 .78450
 98 .21000 .79000
 99 .20486 .79514
100 .19975 .80025
101 .19532 .80468
102 .19054 .80946
103 .18437 .81563
104 .17856 .82144
105 .16962 .83038
106 .15488 .84512
107 .13409 .86591
108 .10068 .89932
109 .04545 .95455
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0501140120
SI 01140.120 - Life Estate and Remainder Interest Tables - 04/19/1999
Batch run: 04/19/1999
Rev:04/19/1999