Treasury Regulations, Subchapter A, Sec. 1.642(c)-6A
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Sec. 1.642(c)-6A Valuation of charitable remainder interests for which the valuation date is before May 1, 1999
(a) Valuation of charitable remainder interests for which the valuation date is before January 1, 1952. There was no provision for the qualification of pooled income funds under section 642 until 1969. See §20.2031–7A(a) of this chapter (Estate Tax Regulations) for the determination of the present value of a charitable remainder interest created before January 1, 1952.
(b) Valuation of charitable remainder interests for which the valuation date is after December 31, 1951, and before January 1, 1971. No charitable deduction is allowable for a transfer to a pooled income fund for which the valuation date is after the effective dates of the Tax Reform Act of 1969 unless the pooled income fund meets the requirements of section 642(c)(5). See §20.2031–7A(b) of this chapter (Estate Tax Regulations) for the determination of the present value of a charitable remainder interest for which the valuation date is after December 31, 1951, and before January 1, 1971.
(c) Present value of remainder interest in the case of transfers to pooled income funds for which the valuation date is after December 31, 1970, and before December 1, 1983. For the determination of the present value of a remainder interest in property transferred to a pooled income fund for which the valuation date is after December 31, 1970, and before December 1, 1983, see §20.2031–7A(c) of this chapter (Estate Tax Regulations) and former §1.642(c)–6(e) (as contained in the 26 CFR part 1 edition revised as of April 1, 1994).
(d) Present value of remainder interest dependent on the termination of one life in the case of transfers to pooled income funds made after November 30, 1983, for which the valuation date is before May 1, 1989—(1) In general. For transfers to pooled income funds made after November 30, 1983, for which the valuation date is before May 1, 1989, the present value of the remainder interest at the time of the transfer of property to the fund is determined by computing the present value (at the time of the transfer) of the life income interest in the transferred property (as determined under paragraph (d)(2) of this section) and subtracting that value from the fair market value of the transferred property on the valuation date. The present value of a remainder interest that is dependent on the termination of the life of one individual is computed by use of Table G in paragraph (d)(4) of this section. For purposes of the computation under this section, the age of an individual is to be taken as the age of the individual at the individual's nearest birthday.
(2) Present value of life income interest. The present value of the life income interest in property transferred to a pooled income fund shall be computed on the basis of:
(i) Life contingencies determined from the values of lx that are set forth in Table LN of §20.2031–7A(d)(6) of this chapter (Estate Tax Regulations); and
(ii) Discount at a rate of interest, compounded annually, equal to the highest yearly rate of return of the pooled income fund for the 3 taxable years immediately preceding its taxable year in which the transfer of property to the fund is made. For purposes of this paragraph (d)(2), the yearly rate of return of a pooled income fund is determined as provided in §1.642(c)–6(c) unless the highest yearly rate of return is deemed to be 9 percent. For purposes of this paragraph (d)(2), the first taxable year of a pooled income fund is considered a taxable year even though the taxable year consists of less than 12 months. However, appropriate adjustments must be made to annualize the rate of return earned by the fund for that period. Where it appears from the facts and circumstances that the highest yearly rate of return for the 3 taxable years immediately preceding the taxable year in which the transfer of property is made has been purposely manipulated to be substantially less than the rate of return that would otherwise be reasonably anticipated with the purpose of obtaining an excessive charitable deduction, that rate of return may not be used. In that case, the highest yearly rate of return of the fund is determined by treating the fund as a pooled income fund that has been in existence for less than 3 preceding taxable years. If a pooled income fund has been in existence less than 3 taxable years immediately preceding the taxable year in which the transfer of property to the fund is made, the highest yearly rate of return is deemed to be 9 percent.
(3) Computation of value of remainder interest. The factor which is used in determining the present value of the remainder interest is the factor under the appropriate yearly rate of return in column (2) of Table G opposite the number in column (1) which corresponds to the age of the individual upon whose life the value of the remainder interest is based. If the yearly rate of return is a percentage which is between yearly rates of return for which factors are provided in Table G, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying, by the factor determined under this paragraph (d)(3), the fair market value on the appropriate valuation date. If the yearly rate of return is below 2.2 percent or above 14 percent, see §1.642(c)–6(b). This paragraph (d)(3) may be illustrated by the following example:
Example.
A, who will be 50 years old on April 15, 1985, transfers $100,000 to a pooled income fund on January 1, 1985, and retains a life income interest in such property. The highest yearly rate of return earned by the fund for its 3 preceding taxable years is 9.9 percent. In Table G the figure in column (2) opposite 50 years under 9.8 percent is .15653 and under 10 percent is .15257. The present value of the remainder interest is $15,455, computed as follows:
<MATH SPAN="1" POSITION="NOFLOAT" BORDER="NODRAW" STRIP="YES" DEEP="24" HTYPE="CENTER" ROTATION="P">
<img src="
Factor at 9.8 .15653
percent for
person aged 50
Factor at 10 .15257
percent for
person aged 50
------------------------------------------------
Difference .00396
Interpolation
adjustment:
"></MATH>
Factor at 9.8 0.15653
percent for
person aged 50
Less:
Interpolation .00198
adjustment....
-----------------------------------------------
Interpolated .15455
factor........
===============================================
Present value of $15,455
remainder
interest
($100,000x.15455
(4) Actuarial tables. The following tables shall be used in the application of the provisions of this section.
Table G
Table G_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to
a Pooled Income Fund Having the Yearly Rate of Return Shown_Applicable for Transfers After November 30, 1983,
and Before May 1, 1989
----------------------------------------------------------------------------------------------------------------
(2) Yearly rate of return
(1) Age -------------------------------------------------
2.2% 2.4% 2.6% 2.8% 3.0%
----------------------------------------------------------------------------------------------------------------
0............................................................. .23930 .21334 .19077 .17113 .15401
1............................................................. .22891 .20224 .17903 .15880 .14114
2............................................................. .23297 .20610 .18265 .16218 .14429
3............................................................. .23744 .21035 .18669 .16600 .14787
4............................................................. .24212 .21485 .19098 .17006 .15171
5............................................................. .24701 .21955 .19547 .17434 .15577
6............................................................. .25207 .22442 .20015 .17880 .16001
7............................................................. .25726 .22944 .20497 .18342 .16441
8............................................................. .26259 .23461 .20995 .18820 .16898
9............................................................. .26809 .23995 .21511 .19315 .17373
10............................................................ .27373 .24544 .22043 .19828 .17865
11............................................................ .27953 .25110 .22592 .20358 .18375
12............................................................ .28546 .25690 .23156 .20904 .18902
13............................................................ .29149 .26280 .23731 .21462 .19440
14............................................................ .29757 .26877 .24312 .22026 .19986
15............................................................ .30368 .27476 .24896 .22593 .20535
16............................................................ .30978 .28075 .25481 .23161 .21085
17............................................................ .31589 .28676 .26068 .23732 .21637
18............................................................ .32204 .29280 .26659 .24306 .22193
19............................................................ .32825 .29892 .27257 .24889 .22759
20............................................................ .33457 .30514 .27867 .25484 .23336
21............................................................ .34099 .31148 .28489 .26092 .23927
22............................................................ .34751 .31794 .29124 .26712 .24532
23............................................................ .35416 .32452 .29773 .27348 .25152
24............................................................ .36096 .33127 .30439 .28002 .25791
25............................................................ .36793 .33821 .31124 .28676 .26452
26............................................................ .37509 .34535 .31832 .29374 .27136
27............................................................ .38244 .35269 .32560 .30093 .27844
28............................................................ .38998 .36023 .33311 .30836 .28577
29............................................................ .39767 .36795 .34080 .31599 .29330
30............................................................ .40553 .37584 .34868 .32382 .30104
31............................................................ .41352 .38388 .35672 .33182 .30897
32............................................................ .42165 .39208 .36494 .34001 .31710
33............................................................ .42993 .40044 .37333 .34839 .32543
34............................................................ .43834 .40894 .38188 .35694 .33395
35............................................................ .44689 .41760 .39060 .36567 .34266
36............................................................ .45556 .42640 .39947 .37458 .35156
37............................................................ .46435 .43534 .40850 .38365 .36063
38............................................................ .47325 .44440 .41767 .39288 .36987
39............................................................ .48226 .45358 .42696 .40225 .37927
40............................................................ .49136 .46288 .43640 .41177 .38884
41............................................................ .50056 .47228 .44596 .42143 .39856
42............................................................ .50988 .48182 .45566 .43125 .40846
43............................................................ .51927 .49145 .46547 .44120 .41850
44............................................................ .52874 .50118 .47540 .45128 .42869
45............................................................ .53828 .51099 .48543 .46146 .43899
46............................................................ .54788 .52088 .49554 .47176 .44943
47............................................................ .55754 .53083 .50574 .48216 .45998
48............................................................ .56726 .54087 .51604 .49267 .47065
49............................................................ .57703 .55097 .52642 .50327 .48144
50............................................................ .58685 .56114 .53688 .51398 .49234
51............................................................ .59670 .57136 .54740 .52476 .50333
52............................................................ .60658 .58161 .55798 .53560 .51441
53............................................................ .61647 .59189 .56859 .54651 .52556
54............................................................ .62635 .60217 .57923 .55744 .53675
55............................................................ .63622 .61246 .58987 .56840 .54798
56............................................................ .64606 .62273 .60052 .57937 .55923
57............................................................ .65589 .63299 .61117 .59037 .57052
58............................................................ .66569 .64324 .62181 .60136 .58183
59............................................................ .67546 .65347 .63246 .61237 .59316
60............................................................ .68521 .66368 .64309 .62338 .60450
61............................................................ .69492 .67388 .65372 .63440 .61587
62............................................................ .70461 .68406 .66434 .64542 .62726
63............................................................ .71425 .69420 .67494 .65643 .63865
64............................................................ .72384 .70430 .68550 .66742 .65002
65............................................................ .73336 .71434 .69602 .67837 .66137
66............................................................ .74281 .72431 .70647 .68926 .67267
67............................................................ .75216 .73419 .71684 .70009 .68391
68............................................................ .76143 .74399 .72714 .71085 .69509
69............................................................ .77060 .75370 .73735 .72153 .70622
70............................................................ .77969 .76334 .74750 .73215 .71728
71............................................................ .78870 .77290 .75758 .74272 .72830
72............................................................ .79764 .78240 .76760 .75323 .73928
73............................................................ .80646 .79178 .77751 .76364 .75016
74............................................................ .81511 .80099 .78725 .77387 .76086
75............................................................ .82353 .80995 .79674 .78386 .77132
76............................................................ .83169 .81866 .80596 .79357 .78149
77............................................................ .83960 .82710 .81491 .80301 .79139
78............................................................ .84727 .83530 .82360 .81218 .80101
79............................................................ .85473 .84328 .83207 .82112 .81041
80............................................................ .86201 .85106 .84034 .82986 .81960
81............................................................ .86905 .85861 .84837 .83835 .82853
82............................................................ .87585 .86589 .85612 .84655 .83717
83............................................................ .88239 .87291 .86360 .85447 .84552
84............................................................ .88873 .87971 .87085 .86216 .85362
85............................................................ .89487 .88630 .87789 .86963 .86150
86............................................................ .90070 .89258 .88459 .87674 .86901
87............................................................ .90609 .89838 .89079 .88332 .87597
88............................................................ .91106 .90372 .89650 .88939 .88239
89............................................................ .91570 .90872 .90184 .89507 .88839
90............................................................ .92014 .91350 .90696 .90051 .89416
91............................................................ .92435 .91804 .91182 .90569 .89964
92............................................................ .92822 .92222 .91630 .91045 .90469
93............................................................ .93170 .92597 .92032 .91474 .90923
94............................................................ .93477 .92929 .92387 .91853 .91325
95............................................................ .93743 .93216 .92695 .92181 .91673
96............................................................ .93967 .93458 .92955 .92458 .91966
97............................................................ .94167 .93674 .93186 .92704 .92228
98............................................................ .94342 .93863 .93389 .92921 .92457
99............................................................ 94508 94041 .93580 .93124 .92673
100........................................................... .94672 .94218 .93770 .93326 .92887
101........................................................... .94819 .94377 .93940 .93508 .93080
102........................................................... .94979 .94550 .94125 .93704 .93288
103........................................................... .95180 .94766 .94357 .93952 .93550
104........................................................... .95377 .94979 .94585 .94194 .93806
105........................................................... .95663 .95288 .94916 .94547 .94181
106........................................................... .96101 .95762 .95425 .95091 .94760
107........................................................... .96688 .96398 .96110 .95824 .95539
108........................................................... .97569 .97354 .97141 .96928 .96717
109........................................................... .98924 .98828 .98733 .98638 .98544
----------------------------------------------------------------------------------------------------------------
Table G
Table G_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to
a Pooled Income Fund Having the Yearly Rate of Return Shown_Applicable for Transfers After November 30, 1983,
and Before May 1, 1989
----------------------------------------------------------------------------------------------------------------
(2) Yearly rate of return
(1) Age -------------------------------------------------
3.2% 3.4% 3.6% 3.8% 4.0%
----------------------------------------------------------------------------------------------------------------
0............................................................. .13908 .12603 .11461 .10461 .09583
1............................................................. .12570 .11220 .10036 .08998 .08086
2............................................................. .12862 .11489 .10284 .09225 .08293
3............................................................. .13198 .11802 .10576 .09496 .08544
4............................................................. .13559 .12141 .10893 .09793 .08821
5............................................................. .13943 .12503 .11234 .10112 .09121
6............................................................. .14345 .12884 .11593 .10451 .09439
7............................................................. .14763 .13280 .11968 .10805 .09773
8............................................................. .15198 .13694 .12360 .11176 .10125
9............................................................. .15652 .14126 .12771 .11567 .10495
10............................................................ .16123 .14576 .13200 .11975 .10883
11............................................................ .16613 .15045 .13648 .12402 .11290
12............................................................ .17119 .15531 .14113 .12847 .11715
13............................................................ .17638 .16029 .14591 .13304 .12152
14............................................................ .18164 .16535 .15076 .13769 .12597
15............................................................ .18693 .17044 .15565 .14238 .13045
16............................................................ .19224 .17554 .16055 .14707 .13494
17............................................................ .19756 .18066 .16547 .15178 .13945
18............................................................ .20294 .18584 .17044 .15655 .14401
19............................................................ .20840 .19110 .17550 .16140 .14866
20............................................................ .21399 .19650 .18069 .16639 .15344
21............................................................ .21972 .20203 .18602 .17152 .15836
22............................................................ .22559 .20771 .19151 .17680 .16344
23............................................................ .23162 .21356 .19716 .18225 .16869
24............................................................ .23784 .21960 .20301 .18791 .17414
25............................................................ .24429 .22588 .20910 .19380 .17984
26............................................................ .25098 .23240 .21545 .19996 .18581
27............................................................ .25792 .23918 .22206 .20639 .19205
28............................................................ .26512 .24623 .22894 .21310 .19858
29............................................................ .27253 .25350 .23605 .22004 .20534
30............................................................ .28016 .26100 .24341 .22724 .21236
31............................................................ .28799 .26871 .25097 .23464 .21961
32............................................................ .29603 .27664 .25877 .24230 .22710
33............................................................ .30428 .28478 .26679 .25018 .23484
34............................................................ .31273 .29314 .27504 .25830 .24280
35............................................................ .32139 .30172 .28351 .26665 .25102
36............................................................ .33024 .31050 .29220 .27523 .25948
37............................................................ .33929 .31949 .30111 .28404 .26816
38............................................................ .34851 .32867 .31022 .29305 .27707
39............................................................ .35791 .33804 .31953 .30228 .28620
40............................................................ .36749 .34759 .32904 .31172 .29555
41............................................................ .37724 .35733 .33874 .32137 .30512
42............................................................ .38717 .36727 .34866 .33124 .31493
43............................................................ .39727 .37739 .35877 .34132 .32495
44............................................................ .40752 .38768 .36906 .35159 .33518
45............................................................ .41791 .39811 .37952 .36204 .34560
46............................................................ .42844 .40871 .39014 .37267 .35621
47............................................................ .43910 .41944 .40092 .38347 .36701
48............................................................ .44990 .43034 .41188 .39446 .37801
49............................................................ .46083 .44137 .42299 .40562 .38919
50............................................................ .47189 .45256 .43427 .41695 .40056
51............................................................ .48306 .46386 .44567 .42844 .41209
52............................................................ .49432 .47528 .45721 .44006 .42378
53............................................................ .50567 .48679 .46886 .45182 .43562
54............................................................ .51708 .49838 .48060 .46367 .44756
55............................................................ .52854 .51004 .49242 .47563 .45962
56............................................................ .54004 .52175 .50430 .48766 .47177
57............................................................ .55159 .53352 .51626 .49978 .48402
58............................................................ .56316 .54533 .52827 .51196 .49636
59............................................................ .57478 .55719 .54036 .52424 .50879
60............................................................ .58643 .56910 .55250 .53658 .52131
61............................................................ .59811 .58107 .56471 .54901 .53393
62............................................................ .60982 .59307 .57697 .56150 .54662
63............................................................ .62155 .60510 .58928 .57405 .55940
64............................................................ .63327 .61714 .60161 .58664 .57222
65............................................................ .64498 .62918 .61395 .59926 .58508
66............................................................ .65666 .64120 .62628 .61188 .59796
67............................................................ .66829 .65319 .63859 .62448 .61083
68............................................................ .67986 .66512 .65086 .63706 .62370
69............................................................ .69139 .67702 .66311 .64963 .63656
70............................................................ .70286 .68888 .67533 .66218 .64942
71............................................................ .71431 .70073 .68754 .67474 .66231
72............................................................ .72572 .71255 .69974 .68730 .67520
73............................................................ .73704 .72429 .71188 .69980 .68805
74............................................................ .74819 .73586 .72384 .71214 .70075
75............................................................ .75909 .74718 .73557 .72424 .71320
76............................................................ .76971 .75822 .74700 .73606 .72538
77............................................................ .78004 .76897 .75815 .74758 .73726
78............................................................ .79010 .77944 .76902 .75883 .74886
79............................................................ .79993 .78968 .77965 .76984 .76023
80............................................................ .80955 .79971 .79008 .78064 .77140
81............................................................ .81891 .80948 .80024 .79118 .78230
82............................................................ .82796 .81894 .81009 .80140 .79288
83............................................................ .83672 .82810 .81962 .81131 .80314
84............................................................ .84525 .83700 82891 .82096 .81314
85............................................................ .85352 .84567 .83795 .83037 .82291
86............................................................ .86141 .85394 .84659 .83936 .83224
87............................................................ .86874 .86162 .85461 .84771 .84092
88............................................................ .87549 .86870 .86201 .85542 .84893
89............................................................ .88182 .87534 .86895 .86266 .85645
90............................................................ .88789 .88171 .87562 86961 .86369
91............................................................ .89367 .88779 .88198 .87625 .87059
92............................................................ .89900 .89338 .88784 .88237 .87697
93............................................................ .90379 .89842 .89312 .88788 .88271
94............................................................ .90803 .90288 .89780 .89277 .88781
95............................................................ .91171 .90675 .90185 .89701 .89223
96............................................................ .91481 .91001 .90527 .90058 .89594
97............................................................ .91757 .91291 .90831 .90376 .89926
98............................................................ .91999 .91546 .91098 .90655 .90217
99............................................................ .92227 .91786 .91349 .90917 .90490
100........................................................... .92453 .92023 .91598 .91177 .90761
101........................................................... .92656 .92236 .91821 .91410 .91003
102........................................................... .92875 .92467 .92063 .91662 .91266
103........................................................... .93152 .92758 .92367 .91980 91597
104........................................................... .93423 .93042 .92665 .92291 .91920
105........................................................... .93818 .93458 .93101 .92747 .92395
106........................................................... .94430 .94104 .93779 .93457 .93127
107........................................................... 95256 .94975 .94696 .94418 .94143
108........................................................... .96507 96298 .96090 .95883 .95676
109........................................................... .98450 .98356 .98263 .98170 .98077
----------------------------------------------------------------------------------------------------------------
Table G
Table G_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to
a Pooled Income Fund Having the Yearly Rate of Return Shown_Applicable for Transfers After November 30, 1983,
and Before May 1, 1989
----------------------------------------------------------------------------------------------------------------
(2) Yearly rate of return
(1) Age -------------------------------------------------
4.2% 4.4% 4.6% 4.8% 5.0%
----------------------------------------------------------------------------------------------------------------
0............................................................. .08811 .08132 .07534 .07006 .06539
1............................................................. .07283 .06576 .05952 .05400 .04912
2............................................................. .07471 .06746 .06106 .05539 .05037
3............................................................. .07704 .06962 .06304 .05722 .05205
4............................................................. .07962 .07202 .06528 .05930 .05398
5............................................................. .08243 .07464 .06773 .06159 .05612
6............................................................. .08542 .07745 .07037 .06406 .05844
7............................................................. .08857 .08042 .07316 .06669 .06091
8............................................................. .09189 .08355 .07612 .06948 .06354
9............................................................. .09540 .08687 .07926 .07245 .06635
10............................................................ .09908 .09037 .08258 .07560 .06934
11............................................................ .10296 .09406 .08609 .07894 .07251
12............................................................ .10701 .09793 .08977 .08245 .07586
13............................................................ .11119 .10191 .09358 .08608 .07932
14............................................................ .11544 .10597 .09745 .08978 .08285
15............................................................ .11972 .11007 .10136 .09350 .08640
16............................................................ .12402 .11416 .10527 .09723 .08995
17............................................................ .12832 .11827 .10919 .10096 .09351
18............................................................ .13268 .12243 .11315 .10474 .09711
19............................................................ .13712 .12667 .11720 .10860 .10078
20............................................................ .14170 .13105 .12138 .11259 .10459
21............................................................ .14642 .13557 .12570 .11671 .10853
22............................................................ .15129 .14024 .13017 .12099 .11261
23............................................................ .15634 .14508 .13481 .12544 .11687
24............................................................ .16159 .15013 .13967 .13009 .12133
25............................................................ .16709 .15543 .14477 .13500 .12604
26............................................................ .17286 .16101 .15014 .14018 .13103
27............................................................ .17891 .16686 .15580 .14564 .13630
28............................................................ .18525 .17301 .16175 .15140 .14187
29............................................................ .19183 .17940 .16796 .15742 .14770
30............................................................ .19867 .18606 .17443 .16370 .15380
31............................................................ .20574 .19295 .18114 .17023 .16013
32............................................................ .21307 .20010 .18811 .17702 .16674
33............................................................ .22064 .20751 .19535 .18407 .17362
34............................................................ .22846 .21516 .20283 .19138 .18075
35............................................................ .23653 .22307 .21058 .19896 .18816
36............................................................ .24484 .23124 .21859 .20681 .19584
37............................................................ .25340 .23966 .22685 .21492 .20379
38............................................................ .26219 .24831 .23536 .22328 .21199
39............................................................ .27120 .25720 .24411 .23188 .22044
40............................................................ .28045 .26633 .25311 .24075 .22916
41............................................................ .28992 .27569 .26236 .24986 .23814
42............................................................ .29965 .28532 .27188 .25926 .24741
43............................................................ .30960 .29518 .28163 .26890 .25693
44............................................................ .31977 .30527 .29164 .27880 .26671
45............................................................ .33013 .31557 .30185 .28892 .27673
46............................................................ .34071 .32609 .31230 .29929 .28700
47............................................................ .35148 .33681 .32296 .30988 .29750
48............................................................ .36246 .34777 .33387 .32072 .30826
49............................................................ .37364 .35893 .34499 .33179 .31927
50............................................................ .38503 .37030 .35634 .34310 .33053
51............................................................ .39659 .38187 .36790 .35462 .34201
52............................................................ .40832 .39362 .37965 .36636 .35371
53............................................................ .42021 .40554 .39158 .37829 .36562
54............................................................ .43222 .41760 .40367 .39039 .37771
55............................................................ .44436 .42980 .41591 .40264 .38997
56............................................................ .45660 .44212 .42828 .41504 .40239
57............................................................ .46897 .45456 .44079 .42760 .41498
58............................................................ .48142 .46712 .45342 .44030 .42771
59............................................................ .49399 .47980 .46620 .45314 .44062
60............................................................ .50666 .49260 .47910 .46613 .45367
61............................................................ .51944 .50552 .49214 .47927 .46690
62............................................................ .53232 .51856 .50531 .49256 .48028
63............................................................ .54529 .53169 .51860 .50598 .49381
64............................................................ .55832 .54491 .53198 .51950 .50746
65............................................................ .57140 .55819 .54544 .53312 .52121
66............................................................ .58451 .57152 .55895 .54681 .53506
67............................................................ .59763 .58486 .57251 .56054 .54896
68............................................................ .61076 .59823 .58609 .57432 .56292
69............................................................ .62390 .61162 .59971 .58816 .57695
70............................................................ .63705 .62503 .61337 .60204 .59104
71............................................................ .65023 .63849 .62709 .61600 .60522
72............................................................ .66344 .65199 .64086 .63003 .61949
73............................................................ .67661 .66547 .65463 .64407 .63378
74............................................................ .68964 .67882 .66827 .65798 .64796
75............................................................ .70243 .69193 .68168 .67168 .66192
76............................................................ .71495 .70477 .69482 .68511 .67563
77............................................................ .72717 .71731 .70768 .69826 .68905
78............................................................ .73912 .72959 .72026 .71114 .70221
79............................................................ .75083 .74163 .73262 .72379 .71515
80............................................................ .76235 .75348 .74479 .73627 .72792
81............................................................ .77360 .76506 .75669 .74848 .74043
82............................................................ .78452 .77632 .76827 .76036 .75260
83............................................................ .79513 .78725 .77952 .77192 .76446
84............................................................ .80547 .79792 .79051 .78322 .77606
85............................................................ .81557 .80836 .80126 .79429 .78742
86............................................................ .82524 .81835 .81157 .80489 .79832
87............................................................ .83423 .82764 .82115 .81477 .80847
88............................................................ .84253 .83623 .83002 .82390 .81787
89............................................................ .85033 .84430 .83836 .83250 .82672
90............................................................ .85784 .85208 .84639 .84079 .83525
91............................................................ .86502 .85951 .85408 .84871 .84342
92............................................................ .87164 .86638 .86118 .85605 .85098
93............................................................ .87761 .87257 .86759 .86267 .85781
94............................................................ .88290 .87806 .87327 .86854 .86386
95............................................................ .88750 .88282 .87820 .87364 .86913
96............................................................ .89136 .88683 .88236 .87793 .87355
97............................................................ .89481 .89041 .88606 .88176 .87750
98............................................................ .89783 .89354 .88930 .88511 .88096
99............................................................ .90067 .89649 .89235 .88826 .88420
100........................................................... .90349 .89941 .89538 .89138 .88743
101........................................................... .90600 .90202 .89807 .89416 .89029
102........................................................... .90873 .90484 .90099 .89717 .89339
103........................................................... .91217 .90841 .90468 .90099 .99733
104........................................................... .91553 .91188 .90827 .90469 .90114
105........................................................... .92047 .91701 .91358 .91018 .90680
106........................................................... .92819 .92504 .92191 .91880 .91571
107........................................................... .93868 .93596 .93325 .93056 .92788
108........................................................... .95471 .95267 .95064 .94862 .94661
109........................................................... .97985 .97893 .97801 .97710 .97619
----------------------------------------------------------------------------------------------------------------
Table G
Table G_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to
a Pooled Income Fund Having the Yearly Rate of Return Shown_Applicable for Transfers After November 30, 1983,
and Before May 1, 1989
----------------------------------------------------------------------------------------------------------------
(2) Yearly rate of return
(1) Age -------------------------------------------------
5.2% 5.4% 5.6% 5.8% 6.0%
----------------------------------------------------------------------------------------------------------------
0............................................................. .06126 .05759 .05433 .05143 .04884
1............................................................. .04480 .04096 .03754 .03450 .03179
2............................................................. .04591 .04194 .03841 .03527 .03246
3............................................................. .04745 .04336 .03972 .03646 .03355
4............................................................. .04924 .04502 .04125 .03789 .03487
5............................................................. .05124 .04689 .04300 .03952 .03639
6............................................................. .05342 .04893 .04492 .04131 .03808
7............................................................. .05574 .05112 .04697 .04324 .03990
8............................................................. .05822 .05346 .04918 .04533 .04186
9............................................................. .06089 .05598 .05156 .04759 .04400
10............................................................ .06372 .05866 .05411 .05000 .04630
11............................................................ .06673 .06153 .05684 .05260 .04877
12............................................................ .06992 .06457 .05973 .05536 .05141
13............................................................ .07322 .06772 .06274 .05824 .05415
14............................................................ .07659 .07093 .06581 .06117 .05695
15............................................................ .07998 .07417 .06890 .06411 .05976
16............................................................ .08337 .07739 .07197 .06704 .06255
17............................................................ .08675 .08062 .07504 .06996 .06533
18............................................................ .09018 .08387 .07813 .07290 .06813
19............................................................ .09367 .08720 .08130 .07591 .07099
20............................................................ .09730 .09065 .08458 .07904 .07397
21............................................................ .10106 .09423 .08800 .08229 .07707
22............................................................ .10496 .09796 .09155 .08568 .08030
23............................................................ .10903 .10185 .09526 .08923 .08368
24............................................................ .11330 .10594 .09918 .09297 .08726
25............................................................ .11782 .11028 .10334 .09696 .09108
26............................................................ .12262 .11489 .10778 .10122 .09518
27............................................................ .12771 .11979 .11249 .10576 .09955
28............................................................ .13309 .12499 .11751 .11060 .10421
29............................................................ .13873 .13044 .12278 .11570 .10914
30............................................................ .14464 .13617 .12833 .12107 .11433
31............................................................ .15079 .14214 .13412 .12668 .11977
32............................................................ .15722 .14838 .14018 .13256 .12548
33............................................................ .16391 .15490 .14652 .13873 .13147
34............................................................ .17087 .16168 .15312 .14515 .13772
35............................................................ .17811 .16874 .16001 .15186 .14426
36............................................................ .18562 .17608 .16717 .15886 .15108
37............................................................ .19340 .18369 .17462 .16613 .15819
38............................................................ .20144 .19157 .18233 .17368 .16557
39............................................................ .20974 .19971 .19031 .18149 .17322
40............................................................ .21830 .20812 .19856 .18959 .18115
41............................................................ .22714 .21681 .20710 .19797 .18938
42............................................................ .23627 .22579 .21594 .20665 .19791
43............................................................ .24566 .23505 .22505 .21562 .20673
44............................................................ .25532 .24458 .23445 .22488 .21585
45............................................................ .26522 .25436 .24410 .23440 .22523
46............................................................ .27538 .26441 .25402 .24420 .23490
47............................................................ .28579 .27471 .26421 .25427 .24484
48............................................................ .29647 .28529 .27469 .26463 .25508
49............................................................ .30739 .29613 .28543 .27527 .26562
50............................................................ .31859 .30724 .29646 .28620 .27645
51............................................................ .33001 .31860 .30774 .29740 .28755
52............................................................ .34167 .33020 .31928 .30886 .29893
53............................................................ .35355 .34204 .33105 .32057 .31056
54............................................................ .36562 .35407 .34304 .33250 .32243
55............................................................ .37787 .36630 .35523 .34465 .33452
56............................................................ .39029 .37870 .36761 .35699 .34682
57............................................................ .40289 .39130 .38020 .36956 .35935
58............................................................ .41565 .40408 .39297 .38231 .37208
59............................................................ .42859 .41704 .40595 .39529 .38504
60............................................................ .44170 .43019 .41912 .40847 .39822
61............................................................ .45499 .44353 .43250 .42187 .41164
62............................................................ .46845 .45706 .44607 .43548 .42527
63............................................................ .48208 .47076 .45984 .44930 .43913
64............................................................ .49583 .48461 .47377 .46329 .45317
65............................................................ .50971 .49859 .48784 .47744 .46738
66............................................................ .52369 .51269 .50204 .49173 .48175
67............................................................ .53774 .52688 .51635 .50614 .49625
68............................................................ .55187 .54115 .53075 .52066 .51088
69............................................................ .56607 .55551 .54526 .53530 .52563
70............................................................ .58035 .56997 .55987 .55006 .54053
71............................................................ .59474 .58455 .57463 .56498 .55559
72............................................................ .60923 .59924 .58952 .58004 .57082
73............................................................ .62375 .61398 .60446 .59518 .58613
74............................................................ .63818 .62864 .61933 .61026 .60140
75............................................................ .65240 .64310 .63402 .62515 .61649
76............................................................ .66636 .65731 .64846 .63981 .63135
77............................................................ .68005 .67124 .66263 .65420 .64596
78............................................................ .69347 .68492 .67655 .66836 .66033
79............................................................ .70669 .69840 .69028 .68232 .67452
80............................................................ .71973 .71171 .70384 .69613 .68856
81............................................................ .73252 .72477 .71717 .70970 .70237
82............................................................ .74499 .73751 .73016 .72295 .71587
83............................................................ .75713 .74992 .74284 .73589 .72905
84............................................................ .76901 .76208 .75527 .74857 .74198
85............................................................ .78067 .77402 .76748 .76104 .75471
86............................................................ .79185 .78548 .77921 .77304 .76695
87............................................................ .80228 .79617 .79015 .78423 .77838
88............................................................ .81193 .80607 .80029 .79460 .78899
89............................................................ .82102 .81540 .80985 .80438 .79899
90............................................................ .82979 .82441 .81909 .81384 .80867
91............................................................ .83820 .83304 .82795 .82292 .81796
92............................................................ .84598 .84104 .83616 .83134 .82657
93............................................................ .85300 .84826 .84357 .83894 .83437
94............................................................ .85924 .85468 .85017 .84570 .84130
95............................................................ .86466 .86025 .85589 .85158 .84732
96............................................................ .86922 .86494 .86071 .85652 .85238
97............................................................ .87329 .86913 .86501 .86093 .85690
98............................................................ .87685 .87279 .86877 .86479 .86085
99............................................................ .88019 .87622 .87230 .86841 .86456
100........................................................... .88351 .87964 .87580 .87200 .86824
101........................................................... .88646 .88267 .87891 .87519 .87150
102........................................................... .88965 .88594 .88227 .87863 .87503
103........................................................... .89370 .89011 .88654 .88301 .87952
104........................................................... .89763 .89414 .89068 .88725 .88385
105........................................................... .90345 .90013 .89683 .89356 .89032
106........................................................... .91265 .90961 .90658 .90358 .90060
107........................................................... .92522 .92258 .91995 .91734 .91474
108........................................................... .94461 .94262 .94063 .93866 .93670
109........................................................... .97529 .97438 .97348 .97259 .97170
----------------------------------------------------------------------------------------------------------------
Table G
Table G_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to
a Pooled Income Fund Having the Yearly Rate of Return Shown_Applicable for Transfers After November 30, 1983,
and Before May 1, 1989
----------------------------------------------------------------------------------------------------------------
(2) Yearly rate of return
(1) Age -------------------------------------------------
6.2% 6.4% 6.6% 6.8% 7.0%
----------------------------------------------------------------------------------------------------------------
0............................................................. .04653 .04447 .04262 .04095 .03946
1............................................................. .02937 .02720 .02525 .02351 .02194
2............................................................. .02994 .02769 .02567 .02385 .02221
3............................................................. .03094 .02860 .02650 .02460 .02290
4............................................................. .03216 .02973 .02755 .02558 .92380
5............................................................. .03359 .03106 .02879 .02674 .02488
6............................................................. .03517 .03255 .03019 .02805 .02612
7............................................................. .03688 .03416 .03171 .02949 .02747
8............................................................. .03874 .03592 .03337 .03106 .02896
9............................................................. .04077 .03784 .03519 .03279 .03061
10............................................................ .04295 .03992 .03717 .03467 .03240
11............................................................ .04531 .04217 .03931 .03672 .03436
12............................................................ .04782 .04457 .04161 .03892 .02647
13............................................................ .05045 .04708 .04402 .04122 .03868
14............................................................ .05312 .04964 .04646 .04357 .04093
15............................................................ .05581 .05220 .04891 .04591 .04317
16............................................................ .05847 .05474 .05134 .04822 .04538
17............................................................ .06111 .05726 .05374 .05051 .04756
18............................................................ .06378 .05979 .05615 .05280 .04974
19............................................................ .06650 .06238 .05861 .05514 .05196
20............................................................ .06933 .06507 .06117 .05758 .05429
21............................................................ .07228 .06788 .06384 .06013 .05671
22............................................................ .07535 .07081 .06664 .06279 .05925
23............................................................ .07858 .07389 .06958 .06559 .06192
24............................................................ .08201 .07717 .07270 .06858 .06477
25............................................................ .08567 .08067 .07606 .07179 .06785
26............................................................ .08960 .08444 .07968 .07527 .07118
27............................................................ .09380 .08849 .08357 .07901 .07478
28............................................................ .09830 .09283 .08775 .08304 .07867
29............................................................ .10306 .09742 .09218 .08732 .08280
30............................................................ .10808 .10228 .09688 .09187 .08720
31............................................................ .11335 .10738 .10182 .09665 .09182
32............................................................ .11889 .11275 .10704 .10170 .09672
33............................................................ .12471 .11840 .11252 .10703 .10189
34............................................................ .13079 .12432 .11827 .11261 .10732
35............................................................ .13716 .13052 .12431 .11849 .11305
36............................................................ .14381 .13701 .13063 .12465 .11905
37............................................................ .15075 .14378 .13724 .13110 .12534
38............................................................ .15796 .15083 .14412 .13782 .13190
39............................................................ .16545 .15815 .15129 .14483 .13875
40............................................................ .17322 .16576 .15874 .15212 .14589
41............................................................ .18129 .17367 .16649 .15971 .15332
42............................................................ .18967 .18190 .17456 .16763 .16108
43............................................................ .19834 .19041 .18293 .17585 .16915
44............................................................ .20731 .19924 .19160 .18437 .17753
45............................................................ .21655 .20834 .20055 .19318 .18619
46............................................................ .22608 .21773 .20981 .20229 .19516
47............................................................ .23590 .22741 .21935 .21170 .20443
48............................................................ .24602 .23741 .22922 .22144 .21403
49............................................................ .25644 .24770 .23939 .23148 .22394
50............................................................ .26716 .25831 .24989 .24185 .23419
51............................................................ .27816 .26921 .26068 .25253 .24475
52............................................................ .28945 .28040 .27176 .26351 .25562
53............................................................ .30100 .29187 .28313 .27478 .26679
54............................................................ .31279 .30357 .29475 .28631 .27822
55............................................................ .32482 .31553 .30663 .29810 .28992
56............................................................ .33707 .32771 .31875 .31014 .30188
57............................................................ .34955 .34015 .33112 .32244 .31411
58............................................................ .36225 .35280 .34372 .33499 .32659
59............................................................ .37519 .36571 .35659 .34781 .33936
60............................................................ .38836 .37886 .36971 .36089 .35239
61............................................................ .40177 .39226 .38309 .37425 .36572
62............................................................ .41542 .40591 .39674 .38788 .37932
63............................................................ .42930 .41981 .41064 .40178 .39321
64............................................................ .44338 .43392 .42477 .41591 .40734
65............................................................ .45765 .44823 .43910 .43027 .42171
66............................................................ .47208 .46271 .45364 .44483 .43630
67............................................................ .48666 .47736 .46834 .45958 .45108
68............................................................ .50138 .49215 .48320 .47450 .46605
69............................................................ .51624 .50711 .49824 .48961 .48122
70............................................................ .53125 .52223 .51345 .50491 .49660
71............................................................ .54645 .53755 .52889 .52045 .51223
72............................................................ .56183 .55307 .54453 .53621 .52809
73............................................................ .57731 .56870 .56030 .55211 .54412
74............................................................ .59275 .58431 .57606 .56801 .56015
75............................................................ .60803 .59976 .59168 .58379 .57607
76............................................................ .62308 .61500 .60709 .59936 .59179
77............................................................ .63789 .63000 .62227 .61470 .60730
78............................................................ .65247 .64477 .63723 .62984 .62261
79............................................................ .66687 .65938 .65203 .64483 .63777
80............................................................ .68114 .67386 .66672 .65971 .65284
81............................................................ .69518 .68812 .68119 .67438 .66770
82............................................................ .70891 .70207 .69535 .68875 .68227
83............................................................ .72232 .71572 .70922 .70283 .69655
84............................................................ .73550 .72913 .72285 .71668 .71061
85............................................................ .74847 .74234 .73630 .73035 .72449
86............................................................ .76096 .75506 .74925 .74353 .73789
87............................................................ .77263 .76696 .76137 .75585 .75042
88............................................................ .78345 .77799 .77261 .76730 .76207
89............................................................ .79367 .78842 .78323 .77812 .77308
90............................................................ .80356 .79851 .79353 .78862 .78376
91............................................................ .81306 .80821 .80344 .79871 .79405
92............................................................ .82187 .81722 .81263 .80810 .80361
93............................................................ .82984 .82538 .82096 .81659 .81228
94............................................................ .83694 .83263 .82837 .82416 .81999
95............................................................ .84310 .83893 .83481 .83073 .82670
96............................................................ .84829 .84424 .84023 .83626 .83234
97............................................................ .85291 .84897 .84506 .84120 .83738
98............................................................ .85696 .85310 .84929 .84551 .84177
99............................................................ .86075 .85698 .85325 .84956 .84590
100........................................................... .86452 .86084 .85719 .85357 .85000
101........................................................... .86785 .86424 .86066 .85711 .85360
102........................................................... .87146 .86792 .86442 .86094 .85750
103........................................................... .87605 .87261 .86921 .86583 .86248
104........................................................... .88047 .87713 .87382 .87053 .86727
105........................................................... .88710 .88390 .88073 .87758 .87446
106........................................................... .89764 .89471 .89179 .88889 .88601
107........................................................... .91216 .90960 .90705 .90451 .90199
108........................................................... .93474 .93280 .93086 .92894 .92702
109........................................................... .97081 .96992 .96904 .96816 .96729
----------------------------------------------------------------------------------------------------------------
Table G
Table G_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to
a Pooled Income Fund Having the Yearly Rate of Return Shown_Applicable for Transfers After November 30, 1983,
and Before May 1, 1989
----------------------------------------------------------------------------------------------------------------
(2) Yearly rate of return
(1) Age -------------------------------------------------
7.2% 7.4% 7.6% 7.8% 8.0%
----------------------------------------------------------------------------------------------------------------
0............................................................. .03811 .03689 .03579 .03479 .03388
1............................................................. .02052 .01924 .01809 .01704 .01609
2............................................................. .02074 .01940 .01819 .01710 .01611
3............................................................. .02136 .01996 .01870 .01756 .01652
4............................................................. .02219 .02074 .01942 .01822 .01713
5............................................................. .02321 .02169 .02031 .01905 .01791
6............................................................. .02437 .02278 .02134 .02003 .01883
7............................................................. .02565 .02399 .02248 .02111 .01986
8............................................................. .02706 .02533 .02376 .02232 .02101
9............................................................. .02863 .02682 .02518 .02367 .02230
10............................................................ .03034 .02846 .02674 .02517 .02373
11............................................................ .03221 .03025 .02846 .02682 .02532
12............................................................ .03424 .03219 .03032 .02861 .02704
13............................................................ .03635 .03422 .03228 .03049 .02885
14............................................................ .03851 .03630 .03427 .03240 .03069
15............................................................ .04066 .03836 .03624 .03430 .03252
16............................................................ .04277 .04037 .03817 .03615 .03429
17............................................................ .04485 .04236 .04007 .03796 .03602
18............................................................ .04693 .04434 .04196 .03976 .03773
19............................................................ .04904 .04635 .04387 .04159 .03947
20............................................................ .05125 .04845 .04588 .04349 .04129
21............................................................ .05356 .05065 .04797 .04549 .04319
22............................................................ .05597 .05295 .05016 .04758 .04519
23............................................................ .05853 .05539 .05248 .04979 .04730
24............................................................ .06124 .05799 .05497 .05217 .04957
25............................................................ .06420 .06081 .05767 .05475 .05205
26............................................................ .06739 .06388 .06062 .05758 .05476
27............................................................ .07086 .06721 .06382 .06067 .05773
28............................................................ .07460 .07082 .06730 .06402 .06097
29............................................................ .07859 .07467 .07102 .06762 .06444
30............................................................ .08284 .07879 .07500 .07146 .06815
31............................................................ .08733 .08312 .07920 .07553 .07209
32............................................................ .09207 .08773 .08366 .07986 .07629
33............................................................ .09709 .09260 .08839 .08445 .08075
34............................................................ .10237 .09773 .09338 .08929 .08546
35............................................................ .10794 .10315 .09865 .09442 .09045
36............................................................ .11379 .10884 .10420 .09983 .09572
37............................................................ .11992 .11483 .11003 .10552 .10126
38............................................................ .12633 .12108 .11614 .11148 .10708
39............................................................ .13302 .12762 .12253 .11772 .11318
40............................................................ .14000 .13445 .12921 .12425 .11957
41............................................................ .14728 .14158 .13619 .13109 .12626
42............................................................ .15490 .14904 .14350 .13825 .13328
43............................................................ .16260 .15680 .15111 .145072 .14060
44............................................................ 17104 .16488 .15905 .15351 .14825
45............................................................ .17955 .17326 .16727 .16159 .15619
46............................................................ .18838 .18194 .17582 .16999 .16445
47............................................................ .19751 .19093 .18467 .17870 .17302
48............................................................ .20698 .20026 .19386 .18776 .18194
49............................................................ .21676 .20991 .20338 .19715 .19119
50............................................................ .22689 .21991 .21325 .20689 .20080
51............................................................ .23732 .23023 .22344 .21695 .21074
52............................................................ .24808 .24086 .23396 .22735 .22102
53............................................................ .25914 .25181 .24479 .23807 .24252
54............................................................ .27047 .26304 .25591 .24908 .25372
55............................................................ .28208 .27455 .26733 .26039 .25372
56............................................................ .29395 .28633 .37901 .27197 .26521
57............................................................ .30610 .29840 .29099 .28386 .27700
58............................................................ .31851 .31074 .30325 .29604 .28909
59............................................................ .33122 .32337 .31581 .30853 .30150
60............................................................ .34420 .33630 .32867 .32132 .31422
61............................................................ .35748 .34953 .34185 .33444 .32727
62............................................................ .37106 .36307 .35535 .34788 .34066
63............................................................ .38492 .37691 .36915 .36165 .35438
64............................................................ .39905 .39102 .38324 .37571 .36841
65............................................................ .41342 .40539 .39760 .39005 .38272
66............................................................ .42803 .42000 .41221 .40465 .39731
67............................................................ .44283 .43483 .42705 .41949 .41215
68............................................................ .45784 .44987 .44211 .43457 .42724
69............................................................ .47307 .46513 .45741 .44990 .44254
70............................................................ .48851 .48063 .47296 .46549 .45821
71............................................................ .50422 .49641 .48880 .48139 .47416
72............................................................ .52018 .51246 .50493 .49758 .49042
73............................................................ .53631 .52870 .52126 .51400 .50691
74............................................................ .55247 .54497 .53764 .53048 .52347
75............................................................ .56852 .56115 .55393 .54687 .53997
76............................................................ .58439 .57714 .57005 .56311 .55632
77............................................................ .60005 .59294 .58599 .57917 .57249
78............................................................ .61551 .60856 .60174 .59506 .58851
79............................................................ .63084 .62405 .61739 .61085 .60443
80............................................................ .64609 .63946 .63296 .62657 .62030
81............................................................ .66114 .65469 .64835 .64213 .63602
82............................................................ .67589 .66963 .66347 .65742 .65146
83............................................................ .60937 .68429 .67831 .67243 .66664
84............................................................ .70463 .69875 .69296 .68726 .68165
85............................................................ .71872 .71304 .70745 .70194 .69651
86............................................................ .73233 .72685 .72146 .71614 .71089
87............................................................ .74507 .73978 .73458 .72944 .72438
88............................................................ .75691 .75181 .74679 .74183 .73694
89............................................................ .76810 .76319 .75834 .75355 .74883
90............................................................ .77897 .77424 .76957 .76496 .76040
91............................................................ .78945 .78490 .78040 .77596 .77158
92............................................................ .79919 .79481 .79048 .78621 .78198
93............................................................ .80801 .80380 .79963 .79550 .79143
94............................................................ .81587 .81180 .80777 .80379 .79985
95............................................................ .82271 .81877 .81487 .81100 .80719
96............................................................ .82846 .82462 .82083 .81707 .81335
97............................................................ .83360 .82985 .82615 .82248 .81885
98............................................................ .33808 .83441 .83079 .82720 .82365
99............................................................ .84228 .83869 .83514 .83163 .82815
100........................................................... .84645 .84294 .83947 .83603 .83262
101........................................................... .85012 .84668 .84327 .83988 .83653
102........................................................... .85409 .85072 .84737 .84405 .84077
103........................................................... .85917 .85588 .85262 .84939 .84619
104........................................................... .86403 .86083 .85765 .85449 .85136
105........................................................... .87136 .86829 .86524 .86221 .85921
106........................................................... .88315 .88032 .87750 .87470 .87192
107........................................................... .89949 .89700 .89452 .89206 .88961
108........................................................... .92511 .92321 .92132 .91944 .91757
109........................................................... .96642 .96555 .96468 .96382 .96296
----------------------------------------------------------------------------------------------------------------
Table G
Table G_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to
a Pooled Income Fund Having the Yearly Rate of Return Shown_Applicable for Transfers After November 30, 1983,
and Before May 1, 1989
----------------------------------------------------------------------------------------------------------------
(2) Yearly rate of return
(1) Age -------------------------------------------------
8.2% 8.4% 8.6% 8.8% 9.0%
----------------------------------------------------------------------------------------------------------------
0............................................................. .03305 .03230 .03161 .03098 .03040
1............................................................. .01523 .01444 .01372 .01307 .01247
2............................................................. .01520 .01438 .01362 .01294 .01230
3............................................................. .01557 .01470 .01391 .01319 .01253
4............................................................. .01613 .01522 .01439 .01363 .01294
5............................................................. .01687 .01591 .01504 .01424 .01351
6............................................................. .01774 .01674 .01582 .01498 .01421
7............................................................. .01871 .01766 .01670 .01581 .01500
8............................................................. .01980 .01870 .01769 .01676 .01591
9............................................................. .02104 .01989 .01883 .01785 .01695
10............................................................ .02241 .02120 .02009 .01906 .01812
11............................................................ .02394 .02267 .02150 .02042 .01943
12............................................................ .02560 .02427 .02305 .02192 .02088
13............................................................ .02734 .02595 .02467 .02349 .02240
14............................................................ .02912 .02766 .02632 .02509 .02394
15............................................................ .03087 .02935 .02795 .02666 .02546
16............................................................ .03257 .03099 .02952 .02817 .02691
17............................................................ .03423 .03257 .03104 .02962 .02831
18............................................................ .03586 .03414 .03253 .03105 .02967
19............................................................ .03752 .03572 .03404 .03249 .03105
20............................................................ .03925 .03737 .03562 .03399 .03248
21............................................................ .04107 .03910 .03727 .03557 .03398
22............................................................ .04297 .04091 .03899 .03722 .03556
23............................................................ .04498 .04283 .04083 .03897 .03723
24............................................................ .04715 .04491 .04282 .04087 .03905
25............................................................ .04953 .04718 .04499 .04295 .04105
26............................................................ .05213 .04968 .04740 .04527 .04327
27............................................................ .05499 .05243 .05005 .04782 .04573
28............................................................ .05811 .05545 .05295 .05062 .04844
29............................................................ .06146 .05868 .05608 .05365 .05136
30............................................................ .06506 .06217 .05945 .05691 .05452
31............................................................ .06888 .06586 .06303 .06038 .05789
32............................................................ .07295 .06981 .06687 .06410 .06149
33............................................................ .07728 .07401 .07095 .06806 .06535
34............................................................ .08185 .07846 .07527 .07227 .06944
35............................................................ .08671 .08319 .07988 .07675 .07380
36............................................................ .09184 .08819 .08475 .08150 .07843
37............................................................ .09725 .09347 .08989 .08652 .08332
38............................................................ .10293 .09901 .09531 .09180 .08848
39............................................................ .10889 .10483 .10099 .09736 .09391
40............................................................ .11514 .11094 .10697 .10320 .09963
41............................................................ .12168 .11735 .11324 .10934 .10564
42............................................................ .12856 .12409 .11984 .11581 .11197
43............................................................ .13574 .13113 .12675 .12258 .11862
44............................................................ .14325 .13850 .13398 .12967 .12558
45............................................................ .15105 .14616 .14150 .13706 .13283
46............................................................ .15917 .15414 .14935 .14478 .14041
47............................................................ .16760 .16244 .15751 .15280 .14831
48............................................................ .17639 .17109 .16602 .16119 .15656
49............................................................ .18551 .18007 .17488 .16991 .16516
50............................................................ .19499 .18942 .18410 .17900 .17412
51............................................................ .20480 .19911 .19366 .18844 .18343
52............................................................ .21495 .20914 .20357 .19822 .19309
53............................................................ .22544 .21951 .21381 .20835 .20309
54............................................................ .23622 .23018 .22437 .21878 .21341
55............................................................ .24732 .24116 .23524 .22954 .22406
56............................................................ .25870 .25244 .24641 .24060 .23501
57............................................................ .27040 .26404 .25791 .25200 .24630
58............................................................ .28239 .27594 .26971 .26370 .25791
59............................................................ .29472 .28817 .28186 .27576 .26987
60............................................................ .30736 .30074 .29434 .28816 .28218
61............................................................ .32035 .31365 .30718 .30092 .29486
62............................................................ .33368 .32692 .32038 .31405 .30791
63............................................................ .34735 .34054 .33394 .32754 .32134
64............................................................ .36133 .35448 .34783 .34138 .33512
65............................................................ .37562 .36873 .36204 .35554 .34924
66............................................................ .39019 .38327 .37655 .37002 .36367
67............................................................ .40502 .39809 .39134 .38479 .37841
68............................................................ .42011 .41317 .40642 .39985 .39345
69............................................................ .43547 .42854 .42179 .41522 .40882
70............................................................ .45112 .44421 .43748 .43091 .42451
71............................................................ .46711 .46023 .45352 .44698 .44059
72............................................................ .48342 .47659 .46992 .46341 .45705
73............................................................ .49998 .49321 .48660 .48014 .47382
74............................................................ .51663 .50994 .50339 .49699 .49073
75............................................................ .53322 .52661 .52014 .51381 .50762
76............................................................ .54967 .54315 .53678 .53053 .52440
77............................................................ .56595 .55954 .55326 .54710 .54106
78............................................................ .58209 .57579 .56961 .56355 .55761
79............................................................ .59814 .59196 .58590 .57995 .57410
80............................................................ .61415 .60810 .60217 .59633 .59060
81............................................................ .63001 .62410 .61830 .61260 .60699
82............................................................ .64561 .63985 .63419 .62862 .62314
83............................................................ .66095 .65535 .64983 .64441 .63907
84............................................................ .67612 .67068 .66533 .66005 .65486
85............................................................ .69116 .68589 .68070 .67559 .67055
86............................................................ .70573 .70063 .69561 .69066 .68578
87............................................................ .71939 .71446 .70961 .70481 .70009
88............................................................ .73211 .72735 .72265 .71801 .71343
89............................................................ .74417 .73956 .73501 .73053 .72609
90............................................................ .75590 .75146 .74707 .74273 .73845
91............................................................ .76724 .76296 .75873 .75454 .75041
92............................................................ .77781 .77368 .76960 .76556 .76158
93............................................................ .78740 .78342 .77948 .77558 .77173
94............................................................ .79596 .79210 .78829 .78452 .78079
95............................................................ .80341 .79967 .79597 .79231 .78869
96............................................................ .80967 .80603 .80242 .79885 .79532
97............................................................ .81526 .81170 .80818 .80470 .80125
98............................................................ .82013 .81665 .81320 .80979 .80641
99............................................................ .82470 .82129 .81791 .81456 .81125
100........................................................... .82924 .82590 .82258 .81930 .81605
101........................................................... .83322 .82993 .82667 .82344 .82024
102........................................................... .83751 .83428 .83108 .82791 .82477
103........................................................... .84301 .83986 .83674 .83365 .83058
104........................................................... .84826 .84518 .84213 .83910 .83610
105........................................................... .85623 .85327 .85033 .84741 .84452
106........................................................... .86915 .86641 .86369 .86098 .85829
107........................................................... .88718 .88476 .88236 .87997 .87759
108........................................................... .91571 .91385 .91201 .91017 .90834
109........................................................... .96211 .96125 .96041 .95956 .95872
----------------------------------------------------------------------------------------------------------------
Table G
Table G_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to
a Pooled Income Fund Having the Yearly Rate of Return Shown_Applicable for Transfers After November 30, 1983,
and Before May 1, 1989
----------------------------------------------------------------------------------------------------------------
(2) Yearly rate of return
(1) Age -------------------------------------------------
9.2% 9.4% 9.6% 9.8% 10.0%
----------------------------------------------------------------------------------------------------------------
0............................................................. .02987 .02938 .02893 .02851 .02812
1............................................................. .01192 .01141 .01094 .01051 .01012
2............................................................. .01173 .01119 .01070 .01025 .00983
3............................................................. .01192 .01136 .01084 .01036 .00992
4............................................................. .01229 .01170 .01116 .01066 .01019
5............................................................. .01283 .01221 .01164 .01111 .01062
6............................................................. .01350 .01284 .01224 .01168 .01116
7............................................................. .01425 .01356 .01292 .01233 .01178
8............................................................. .01512 .01439 .01372 .01309 .01252
9............................................................. .01612 .01535 .01464 .01398 .01337
10............................................................ .01724 .01644 .01569 .01499 .01435
11............................................................ .01851 .01766 .01688 .01615 .01547
12............................................................ .01991 .01902 .01819 .01742 .01671
13............................................................ .02139 .02045 .01958 .01877 .01802
14............................................................ .02288 .02190 .02098 .02013 .01934
15............................................................ .02435 .02331 .02235 .02146 .02063
16............................................................ .02575 .02466 .02366 .02272 .02185
17............................................................ .02709 .02595 .02490 .02391 .02300
18............................................................ .02839 .02721 .02610 .02507 .02410
19............................................................ .02971 .02846 .02730 .02621 .02520
20............................................................ .03108 .02977 .02855 .02741 .02635
21............................................................ .03251 .03114 .02986 .02866 .02755
22............................................................ .03402 .03258 .03123 .02998 .02880
23............................................................ .03562 .03410 .03269 .03137 .03014
24............................................................ .03735 .03577 .03428 .03290 .03159
25............................................................ .03927 .03761 .03605 .03459 .03322
26............................................................ .04141 .03966 .03803 .03649 .03505
27............................................................ .04377 .04194 .04023 .03861 .03710
28............................................................ .04639 .04447 .04267 .04098 .03938
29............................................................ .04922 .04721 .04532 .04354 .04187
30............................................................ .05228 .05017 .04819 .04633 .04457
31............................................................ .05554 .05334 .05126 .04930 .04746
32............................................................ .05904 .05674 .05456 .05251 .05058
33............................................................ .06279 .06038 .05810 .05595 .05392
34............................................................ .06677 .06435 .06187 .05962 .05750
35............................................................ .07102 .06839 .06590 .06355 .06132
36............................................................ .07553 .07278 .07019 .06773 .06540
37............................................................ .08030 .07745 .07474 .07217 .06974
38............................................................ .08534 .08237 .07955 .07687 .07433
39............................................................ .09065 .08755 .08462 .08182 .07917
40............................................................ .09624 .09302 .08996 .08706 .08429
41............................................................ .10212 .09878 .09560 .09258 .08970
42............................................................ .10833 .10486 .10156 .09842 .09543
43............................................................ .11484 .11125 .10783 .10456 .10145
44............................................................ .12167 .11795 .11441 .11102 .10779
45............................................................ .12880 .12495 .12128 .11777 .11442
46............................................................ .13625 .13227 .12847 .12484 .12137
47............................................................ .14402 .13991 .13599 .13223 .12863
48............................................................ .15214 .14791 .14385 .13997 .13626
49............................................................ .16060 .15625 .15207 .14806 .14422
50............................................................ .16944 .16496 .16065 .15653 .15257
51............................................................ .17862 .17401 .16959 .16534 .16126
52............................................................ .18816 .18343 .17888 .17451 .17031
53............................................................ .19805 .19320 .18853 .18404 .17972
54............................................................ .20825 .20328 .19850 .19390 .18946
55............................................................ .21878 .21370 .20881 .20409 .19954
56............................................................ .22963 .22443 .21943 .21460 .20994
57............................................................ .24081 .23551 .23040 .22546 .22069
58............................................................ .25231 .24691 .24170 .23665 .23178
59............................................................ .26418 .25868 .25336 .24822 .24325
60............................................................ .27640 .27081 .26540 .26016 .25509
61............................................................ .28899 .28332 .27782 .27249 .26733
62............................................................ .30197 .29622 .29064 .28523 .27998
63............................................................ .31533 .30950 .30385 .29836 .29304
64............................................................ .32905 .32316 .31743 .31188 .30648
65............................................................ .34311 .33716 .33138 .32576 .32030
66............................................................ .35751 .35151 .34568 .34001 .33449
67............................................................ .37221 .36618 .36030 .35459 .34902
68............................................................ .38723 .38116 .37526 .36950 .36390
69............................................................ .40257 .39649 .39056 .38478 .37914
70............................................................ .41826 .41217 .40623 .40043 .39478
71............................................................ .43435 .42827 .42233 .41652 .41086
72............................................................ .45084 .44478 .43885 .43305 .42739
73............................................................ .46765 .46161 .45571 .44994 .44429
74............................................................ .48460 .47861 .47274 .46700 .46138
75............................................................ .50155 .49561 .48979 .48409 .47851
76............................................................ .51841 .51253 .50677 .50112 .49559
77............................................................ .53514 .52934 .52364 .51806 .51258
78............................................................ .55177 .54605 .54043 .53492 .52951
79............................................................ .56837 .56273 .55720 .55177 .54643
80............................................................ .58497 .57944 .57401 .56866 .56341
81............................................................ .60148 .59606 .59073 .58548 .58033
82............................................................ .61775 .61245 .60723 .60210 .59705
83............................................................ .63381 .62863 .62354 .61852 .61358
84............................................................ .64974 .64470 .63973 .63484 .63002
85............................................................ .66558 .66068 .65586 .65110 .64641
86............................................................ .68096 .67622 .67154 .66692 .66236
87............................................................ .69542 .69082 .68628 .68180 .67738
88............................................................ .70891 .70445 .70005 .69570 .69141
89............................................................ .72172 .71739 .71312 .70891 .70474
90............................................................ .73422 .73004 .72591 .72182 .71779
91............................................................ .74632 .74229 .73829 .73435 .73045
92............................................................ .75763 .75373 .74988 .74606 .74229
93............................................................ .76791 .76414 .76042 .75673 .75308
94............................................................ .77710 .77345 .76983 .76626 .76272
95............................................................ .78510 .78155 .77804 .77457 .77113
96............................................................ .79183 .78837 .78494 .78155 .77819
97............................................................ .79783 .79445 .79110 .78779 .78450
98............................................................ .80306 .79975 .79647 .79322 .79000
99............................................................ .80797 .80471 .80149 .79830 .79514
100........................................................... .81283 .80964 .80648 .80335 .80025
101........................................................... .81708 .81394 .81082 .80774 .80468
102........................................................... .82165 .81856 .81550 .81247 .80946
103........................................................... .82754 .82452 .82153 .81857 .81563
104........................................................... .83312 .83017 .82723 .82433 .82144
105........................................................... .84165 .83880 .83597 .83316 .83038
106........................................................... .85562 .85297 .85034 .84772 .84512
107........................................................... .87523 .87288 .87054 .86822 .86591
108........................................................... .90652 .90471 .90291 .90111 .89932
109........................................................... .95788 .95704 .95620 .95537 .95455
----------------------------------------------------------------------------------------------------------------
Table G
Table G_Single Life, Unisex_Table Showing the Present Worth of the Remainder Interest in Property Transferred to
a Pooled Income Fund Having the Yearly Rate of Return Shown_Applicable for Transfers After November 30, 1983,
and Before May 1, 1989
----------------------------------------------------------------------------------------------------------------
(2) Yearly rate of return
(1) Age -------------------------------------------------
10.2% 10.4% 10.6% 10.8% 11.0%
----------------------------------------------------------------------------------------------------------------
0............................................................. .02776 .02743 .02712 .02682 .02655
1............................................................. .00975 .00941 .00909 .00880 .00852
2............................................................. .00945 .00909 .00875 .00844 .00816
3............................................................. .00952 .00914 .00879 .00846 .00815
4............................................................. .00976 .00936 .00899 .00865 .00832
5............................................................. .01016 .00974 .00935 .00898 .00864
6............................................................. .01068 .01023 .00981 .00943 .00907
7............................................................. .01128 .01080 .01036 .00995 .00957
8............................................................. .01198 .01148 .01101 .01058 .01017
9............................................................. .01281 .01228 .01179 .01133 .01090
10............................................................ .01375 .01319 .01267 .01219 .01173
11............................................................ .01483 .01425 .01370 .01318 .01270
12............................................................ .01604 .01542 .01484 .01430 .01379
13............................................................ .01732 .01666 .01605 .01548 .01494
14............................................................ .01860 .01792 .01727 .01667 .01610
15............................................................ .01986 .01913 .01845 .01782 .01723
16............................................................ .02103 .02027 .01956 .01889 .01827
17............................................................ .02214 .02134 .02059 .01989 .01923
18............................................................ .02320 .02236 .02157 .02084 .02014
19............................................................ .02426 .02337 .02254 .02177 .02104
20............................................................ .02536 .02442 .02355 .02273 .02197
21............................................................ .02650 .02552 .02460 .02374 .02293
22............................................................ .02770 .02667 .02570 .02479 .02394
23............................................................ .02898 .02789 .02687 .02591 .02501
24............................................................ .03037 .02923 .02815 .02714 .02619
25............................................................ .03194 .03073 .02960 .02853 .02752
26............................................................ .03370 .03243 .03123 .03010 .02904
27............................................................ .03568 .03434 .03307 .03188 .03076
28............................................................ .03789 .03647 .03514 .03389 .03271
29............................................................ .04029 .03880 .03740 .03608 .03483
30............................................................ .04291 .04135 .03987 .03848 .03716
31............................................................ .04572 .04407 .04252 .04105 .03966
32............................................................ .04875 .04702 .04538 .04384 .04237
33............................................................ .05200 .05019 .04847 .04684 .04530
34............................................................ .05548 .05358 .05177 .05006 .04843
35............................................................ .05921 .05722 .05532 .05352 .05181
36............................................................ .06319 .06110 .05911 .05722 .05543
37............................................................ .06743 .06524 .06315 .06117 .05929
38............................................................ .07191 .06962 .06744 .06536 .06338
39............................................................ .07665 .074425 .07197 .06980 .06773
40............................................................ .08166 .07916 .07677 .07450 .07233
41............................................................ .08696 .08434 .08185 .07947 .07721
42............................................................ .09257 .08985 .08725 .08477 .08239
43............................................................ .09848 .09564 .09293 .09034 .08787
44............................................................ .10470 .10175 .09893 .09623 .09365
45............................................................ .11121 .10815 .10522 .10241 .09972
46............................................................ .11805 .11486 .11182 .10890 .10610
47............................................................ .12519 .12189 .11873 .11569 .11279
48............................................................ .13269 .12927 .12600 .12285 .11983
49............................................................ .14054 .13600 .13361 .13035 .12721
50............................................................ .14876 .14511 .14160 .13822 .13497
51............................................................ .15734 .15356 .14994 .14645 .14309
52............................................................ .16627 .16238 .15864 .15504 .15156
53............................................................ .17557 .17156 .16770 .16399 .16040
54............................................................ .18519 .18107 .17710 .17327 .16957
55............................................................ .19515 .19092 .18684 .18290 .17909
56............................................................ .20544 .20110 .19691 .19286 .18894
57............................................................ .21609 .21164 .20734 .20318 .19916
58............................................................ .22707 .22252 .21811 .21385 .20972
59............................................................ .23844 .23378 .22928 .22491 .22068
60............................................................ .25018 .24543 .24082 .23636 .23203
61............................................................ .26233 .25749 .25279 .24823 .24381
62............................................................ .27490 .26996 .26517 .26052 .25601
63............................................................ .28787 .28286 .27798 .27325 .26865
64............................................................ .30124 .29615 .29120 .28639 .28171
65............................................................ .31500 .30983 .30481 .29993 .29517
66............................................................ .32912 .32390 .31881 .31386 .30904
67............................................................ .34360 .33832 .33318 .32817 .32328
68............................................................ .35843 .35311 .34791 .34285 .33791
69............................................................ .37365 .36828 .36305 .35794 .35296
70............................................................ .38925 .38386 .37860 .37346 .36844
71............................................................ .40532 .39991 .39463 .38946 .38442
72............................................................ .42185 .41644 .41115 .40597 .40091
73............................................................ .43876 .43336 .42807 .42289 .41782
74............................................................ .45588 .45050 .44522 .44005 .43499
75............................................................ .47304 .46769 .46244 .45729 .45225
76............................................................ .49016 .48485 .47963 .47451 .46949
77............................................................ .50721 .50193 .49676 .49168 .48670
78............................................................ .52419 .51898 .51385 .50882 .50388
79............................................................ .54119 .53604 .53097 .52600 .52111
80............................................................ .55825 .55318 .54819 .54328 .53846
81............................................................ .57526 .57027 .56536 .56053 .55578
82............................................................ .59208 .58718 .58236 .57762 .57295
83............................................................ .60871 .60392 .59920 .59455 .58997
84............................................................ .62527 .62059 .61597 .61143 .60695
85............................................................ .64179 .63723 .63273 .62830 .62393
86............................................................ .65787 .65344 .64907 .64475 .64050
87............................................................ .67302 .66871 .66446 .66026 .65612
88............................................................ .68717 .68298 .67885 .67477 .67074
89............................................................ .70063 .69656 .69255 .68858 .68466
90............................................................ .71380 .70986 .70597 .70212 .69831
91............................................................ .72659 .72278 .71901 .71528 .71160
92............................................................ .73856 .73488 .73123 .72762 .72405
93............................................................ .74947 .74590 .74236 .73887 .73541
94............................................................ .75922 .75575 .75233 .74893 .74557
95............................................................ .76773 .76436 .76102 .75772 .75445
96............................................................ .77487 .77158 .76832 .76510 .76190
97............................................................ .78125 .77803 .77485 .77169 .76856
98............................................................ .78681 .78365 .78052 .77742 .77435
99............................................................ .79201 .78891 .78583 .78279 .77977
100........................................................... .79717 .79412 .79111 .78811 .78515
101........................................................... .80165 .79865 .79568 .79273