[Code of Federal Regulations] [Title 26, Volume 8] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR1.642(c)-6] [Page 33-45] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 1_INCOME TAXES--Table of Contents Sec. 1.642(c)-6 Valuation of a remainder interest in property transferred to a pooled income fund. (a) In general. (1) For purposes of sections 170, 2055, 2106, and 2522, the fair market value of a remainder interest in property transferred to a pooled income fund is its present value determined under paragraph (d) of this section. (2) The present value of a remainder interest at the time of the transfer of property to the pooled income fund is determined by computing the present value (at the time of the transfer) of the life income interest and subtracting that value from the fair market value of the transferred property on the valuation date. The fact that the income beneficiary may not receive the last income payment, as provided in paragraph (b)(7) of Sec. 1.642(c)-5, is not taken into account for purposes of determining the value of the life income interest. For purposes of this section, the valuation date is the date on which property is transferred to the fund by the donor except that, for purposes of section 2055 or 2106, it is the alternate valuation date, if elected, under the provisions and limitations set forth in section 2032 and the regulations thereunder. (3) Any claim for a deduction on any return for the value of the remainder interest in property transferred to a pooled income fund must be supported by a statement attached to the return showing the computation of the present value of the interest. (b) Actuarial computations by the Internal Revenue Service. The regulations in this and in related sections provide tables of actuarial factors and examples that illustrate the use of the tables in determining the value of remainder interests in property. Section 1.7520-1(c)(2) refers to government publications that provide additional tables of factors and examples of computations for more complex situations. If the computation requires the use of a factor that is not provided in this section, the Commissioner may supply the factor upon a request for a ruling. A request for a ruling must be accompanied by a recitation of the facts including the pooled income fund's highest yearly rate of return for the 3 taxable years immediately preceding the date of transfer, the date of birth of each measuring life, and copies of the relevant documents. A request for a ruling must comply with the instructions for requesting a ruling published periodically in the Internal Revenue Bulletin (see Sec. Sec. 601.201 and 601.601(d)(2)(ii)(b) of this chapter) and include payment of the required user fee. If the Commissioner furnishes the factor, a copy of the letter supplying the factor should be attached to the tax return in which the deduction is claimed. If the Commissioner does not furnish the factor, the taxpayer must furnish a factor computed in accordance with the principles set forth in this section. (c) Computation of pooled income fund's yearly rate of return. (1) For purposes of determining the present value of the life income interest, the yearly rate of return earned by a pooled income fund for a taxable year is the percentage obtained by dividing the amount of income earned by the pooled income fund for the taxable year by an amount equal to-- (i) The average fair market value of the property in such fund for that taxable year; less (ii) The corrective term adjustment. (2) The average fair market value of the property in a pooled income fund for a taxable year shall be the sum of the amounts of the fair market value of all property held by the pooled income fund on each determination date, as defined in paragraph (a)(5)(vi) of [[Page 34]] Sec. 1.642(c)-5, of such taxable year divided by the number of determination dates in such taxable year. For such purposes the fair market value of property held by the fund shall be determined without including any income earned by the fund. (3)(i) The corrective term adjustment shall be the sum of the products obtained by multiplying each income payment made by the pooled income fund within its taxable year by the percentage set forth in column (2) of the following table opposite the period within such year, set forth in column (1), which includes the date on which that payment is made: Table (2) Percentage of (1) Payment period payment Last week of 4th quarter............................. 0 Balance of 4th quarter............................... 25 Last week of 3d quarter.............................. 25 Balance of 3d quarter................................ 50 Last week of 2d quarter.............................. 50 Balance of 2d quarter................................ 75 Last week of 1st quarter............................. 75 Balance of 1st quarter............................... 100 (ii) If the taxable year of the fund consists of less than 12 months, the corrective term adjustment shall be the sum of the products obtained by multiplying each income payment made by the pooled income fund within such taxable year by the percentage obtained by subtracting from 1 a fraction the numerator of which is the number of days from the first day of such taxable year to the date of such income payment and the denominator of which is 365. (4) A pooled income fund's method of calculating its yearly rate of return must be supported by a full statement attached to the income tax return of the pooled income fund for each taxable year. (5) The application of this paragraph may be illustrated by the following examples: Example 1. (a) The pooled income fund maintained by W University has established determination dates on the first day of each calendar quarter. The pooled income fund is on a calendar-year basis. The pooled income fund earned $5,000 of income during 1971. The fair market value of its property (determined without including any income earned by the fund), and the income paid out, on the first day of each calendar quarter in 1971 are as follows: ------------------------------------------------------------------------ Fair market value Date of property Income payment ------------------------------------------------------------------------ Jan. 1............................ $100,000 $1,200 Apr. 1............................ 105,000 1,200 July 1............................ 95,000 1,200 Oct. 1............................ 100,000 1,400 -------------------- 400,000 5,000 ------------------------------------------------------------------------ (b) The average fair market value of the property in the fund for 1971 is $100,000 ($400,000, divided by 4). (c) The corrective term adjustment for 1971 is $3,050, determined by applying the percentages obtained in column (2) of the table in subparagraph (3) of this paragraph: Multiplication: Product 100%x$1,200........................................ $1,200 75%x$1,200......................................... 900 50%x$1,200......................................... 600 25%x$1,400......................................... 350 ------------------ Sum of products.................................. 3,050 (d) The pooled income fund's yearly rate of return for 1971 is 5.157 percent, determined as follows: $5,000/$100,000-$3,050=0.05157 Example 2. (a) The pooled income fund maintained by X University has established determination dates on the first day of each calendar quarter. The pooled income fund is on a calendar-year basis. The pooled income fund earned $5,000 of income during 1971 and paid out $3,000 on December 15, 1971, and $2,000 on January 15, 1972, the last amount being treated under paragraph (b)(7) of Sec. 1.642(c)-5 as paid on December 31, 1971. The fair market value of its property (determined without including any income earned by the fund) on the determination dates in 1971 and the income paid out during 1971 are as follows: ------------------------------------------------------------------------ Fair market value Date of property Income payment ------------------------------------------------------------------------ Jan. 1............................ $125,000 ................. Apr. 1............................ 125,000 ................. July 1............................ 75,000 ................. Oct. 1............................ 75,000 Dec. 15........................... ................. $3,000 Dec. 31........................... ................. 2,000 -------------------- 400,000 5,000 ------------------------------------------------------------------------ (b) The average fair market value of the property in the fund for 1971 is $100,000 ($400,000 divided by 4). [[Page 35]] (c) The corrective term adjustment for 1971 is $750, determined by applying the percentages obtained in column (2) of the table in subparagraph (3) of this paragraph: Product Multiplication: 0%x$2,000.......................................... ................. 25%x$3,000......................................... $750 ------------------ Sum of products.................................. 750 (d) The pooled income fund's yearly rate of return for 1971 is 5.038 percent, determined as follows: $5,000/$100,000-$750=0.05038 (d) Valuation. The present value of the remainder interest in property transferred to a pooled income fund after April 30, 1999, is determined under paragraph (e) of this section. The present value of the remainder interest in property transferred to a pooled income fund for which the valuation date is before May 1, 1999, is determined under the following sections: ------------------------------------------------------------------------ Valuation Dates ---------------------------------------------- Applicable regulations After Before ------------------------------------------------------------------------ 01-01-52 1.642(c)-6A(a) 12-31-51......................... 01-01-71 1.642(c)-6A(b) 12-31-70......................... 12-01-83 1.642(c)-6A(c) 11-30-83......................... 05-01-89 1.642(c)-6A(d) 04-30-89......................... 05-01-99 1.642(c)-6A(e) ------------------------------------------------------------------------ (e) Present value of the remainder interest in the case of transfers to pooled income funds for which the valuation date is after April 30, 1999--(1) In general. In the case of transfers to pooled income funds for which the valuation date is after April 30, 1999, the present value of a remainder interest is determined under this section. See, however, Sec. 1.7520-3(b) (relating to exceptions to the use of prescribed tables under certain circumstances). The present value of a remainder interest that is dependent on the termination of the life of one individual is computed by the use of Table S in paragraph (e)(6) of this section. For purposes of the computations under this section, the age of an individual is the age at the individual's nearest birthday. (2) Transitional rules for valuation of transfers to pooled income funds. (i) For purposes of sections 2055, 2106, or 2624, if on May 1, 1999, the decedent was mentally incompetent so that the disposition of the property could not be changed, and the decedent died after April 30, 1999, without having regained competency to dispose of the decedent's property, or the decedent died within 90 days of the date that the decedent first regained competency after April 30, 1999, the present value of a remainder interest is determined as if the valuation date with respect to the decedent's gross estate is either before May 1, 1999, or after April 30, 1999, at the option of the decedent's executor. (ii) For purposes of sections 170, 2055, 2106, 2522, or 2624, in the case of transfers to a pooled income fund for which the valuation date is after April 30, 1999, and before July 1, 1999, the present value of the remainder interest under this section is determined by use of the section 7520 interest rate for the month in which the valuation date occurs (see Sec. Sec. 1.7520-1(b) and 1.7520-2(a)(2)) and the appropriate actuarial tables under either paragraph (e)(6) of this section or Sec. 1.642(c)-6A(e)(5), at the option of the donor or the decedent's executor, as the case may be. (iii) For purposes of paragraphs (e)(2)(i) and (ii) of this section, where the donor or decedent's executor is given the option to use the appropriate actuarial tables under either paragraph (e)(6) of this section or Sec. 1.642(c)-6A(e)(5), the donor or decedent's executor must use the same actuarial table with respect to each individual transaction and with respect to all transfers occurring on the valuation date (for example, gift and income tax charitable deductions with respect to the same transfer must be determined based on the same tables, and all assets includible in the gross estate and/or estate tax deductions claimed must be valued based on the same tables). (3) Present value of a remainder interest. The present value of a remainder interest in property transferred to a pooled income fund is computed on the basis of-- (i) Life contingencies determined from the values of lx that are set forth in Table 90CM in Sec. 20.2031-7(d)(7) of this chapter (see Sec. 20.2031-7A of this chapter for certain prior periods); and (ii) Discount at a rate of interest, compounded annually, equal to the highest yearly rate of return of the [[Page 36]] 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 (e), the yearly rate of return of a pooled income fund is determined as provided in paragraph (c) of this section unless the highest rate of return is deemed to be the rate described in paragraph (e)(4) of this section for funds in existence less than 3 taxable years. For purposes of this paragraph (e)(3)(ii), 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 of the fund 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. (4) Pooled income funds in existence less than 3 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 is made to the fund and the transfer to the fund is made after April 30, 1989, the highest rate of return is deemed to be the interest rate (rounded to the nearest two-tenths of one percent) that is 1 percent less than the highest annual average of the monthly section 7520 rates for the 3 calendar years immediately preceding the calendar year in which the transfer to the pooled income fund is made. The deemed rate of return for transfers to new pooled income funds is recomputed each calendar year using the monthly section 7520 rates for the 3-year period immediately preceding the calendar year in which each transfer to the fund is made until the fund has been in existence for 3 taxable years and can compute its highest rate of return for the 3 taxable years immediately preceding the taxable year in which the transfer of property to the fund is made in accordance with the rules set forth in the first sentence of paragraph (e)(3)(ii) of this section. (5) Computation of value of remainder interest. The factor that is used in determining the present value of a remainder interest that is dependent on the termination of the life of one individual is the factor from Table S in paragraph (e)(6) of this section under the appropriate yearly rate of return opposite the number that corresponds to the age of the individual upon whose life the value of the remainder interest is based (see Sec. 1.642(c)-6A for certain prior periods). The tables in paragraph (e)(6) of this section include factors for yearly rates of return from 4.2 to 14 percent. Many actuarial factors not contained in the tables in paragraph (e)(6) of this section are contained in Table S in Internal Revenue Service Publication 1457, ``Actuarial Values, Book Aleph,'' (7-1999). A copy of this publication is available for purchase from the Superintendent of Documents, United States Government Printing Office, Washington, DC 20402. For other situations, see paragraph (b) of this section. If the yearly rate of return is a percentage that is between the yearly rates of return for which factors are provided, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying the fair market value of the property on the valuation date by the appropriate remainder factor. This paragraph (e)(5) may be illustrated by the following example: Example. A, who is 54 years and 8 months, transfers $100,000 to a pooled income fund, and retains a life income interest in the property. The highest yearly rate of return earned by the fund for its 3 preceding taxable years is 9.47 percent. In Table S, the remainder factor opposite 55 years under 9.4 percent is .17449 and under 9.6 percent is .17001. The present value of the remainder interest is $17,292.00, computed as follows: Factor at 9.4 percent for age 55.............................. .17449 Factor at 9.6 percent for age 55.............................. .17001 --------- Difference.................................................... .00448 [[Page 37]] Interpolation adjustment: [GRAPHIC] [TIFF OMITTED] TR12JN00.001 Factor at 9.4 percent for age 55.............................. .17449 Less: Interpolation adjustment................................ .00157 --------- Interpolated factor........................................... .17292 Present value of remainder interest: ($100,000x.17292) .......... $17,292.00 (6) Actuarial tables. In the case of transfers for which the valuation date is after April 30, 1999, the present value of a remainder interest dependent on the termination of one life in the case of a transfer to a pooled income fund is determined by use of the following Table S: Table S--Based on Life Table 90CM Single Life Remainder Factors Applicable After April 30, 1999 [Interest rate] -------------------------------------------------------------------------------------------------------------------------------------------------------- Age 4.2% 4.4% 4.6% 4.8% 5.0% 5.2% 5.4% 5.6% 5.8% 6.0% -------------------------------------------------------------------------------------------------------------------------------------------------------- 0............................................................. .06752 .06130 .05586 .05109 .04691 .04322 .03998 .03711 .03458 .03233 1............................................................. .06137 .05495 .04932 .04438 .04003 .03620 .03283 .02985 .02721 .02487 2............................................................. .06325 .05667 .05088 .04580 .04132 .03737 .03388 .03079 .02806 .02563 3............................................................. .06545 .05869 .05275 .04752 .04291 .03883 .03523 .03203 .02920 .02668 4............................................................. .06784 .06092 .05482 .04944 .04469 .04048 .03676 .03346 .03052 .02791 5............................................................. .07040 .06331 .05705 .05152 .04662 .04229 .03845 .03503 .03199 .02928 6............................................................. .07310 .06583 .05941 .05372 .04869 .04422 .04025 .03672 .03357 .03076 7............................................................. .07594 .06849 .06191 .05607 .05089 .04628 .04219 .03854 .03528 .03236 8............................................................. .07891 .07129 .06453 .05853 .05321 .04846 .04424 .04046 .03709 .03407 9............................................................. .08203 .07423 .06731 .06115 .05567 .05079 .04643 .04253 .03904 .03592 10............................................................ .08532 .07734 .07024 .06392 .05829 .05326 .04877 .04474 .04114 .03790 11............................................................ .08875 .08059 .07331 .06683 .06104 .05587 .05124 .04709 .04336 .04002 12............................................................ .09233 .08398 .07653 .06989 .06394 .05862 .05385 .04957 .04572 .04226 13............................................................ .09601 .08748 .07985 .07304 .06693 .06146 .05655 .05214 .04816 .04458 14............................................................ .09974 .09102 .08322 .07624 .06997 .06435 .05929 .05474 .05064 .04694 15............................................................ .10350 .09460 .08661 .07946 .07303 .06725 .06204 .05735 .05312 .04930 16............................................................ .10728 .09818 .09001 .08268 .07608 .07014 .06479 .05996 .05559 .05164 17............................................................ .11108 .10179 .09344 .08592 .07916 .07306 .06755 .06257 .05807 .05399 18............................................................ .11494 .10545 .09691 .08921 .08227 .07601 .07034 .06521 .06057 .05636 19............................................................ .11889 .10921 .10047 .09259 .08548 .07904 .07322 .06794 .06315 .05880 20............................................................ .12298 .11310 .10417 .09610 .08881 .08220 .07622 .07078 .06584 .06135 21............................................................ .12722 .11713 .10801 .09976 .09228 .08550 .07935 .07375 .06866 .06403 22............................................................ .13159 .12130 .11199 .10354 .09588 .08893 .08260 .07685 .07160 .06682 23............................................................ .13613 .12563 .11612 .10748 .09964 .09250 .08601 .08009 .07468 .06975 24............................................................ .14084 .13014 .12043 .11160 .10357 .09625 .08958 .08349 .07793 .07284 25............................................................ .14574 .13484 .12493 .11591 .10768 .10018 .09334 .08708 .08135 .07611 26............................................................ .15084 .13974 .12963 .12041 .11199 .10431 .09728 .09085 .08496 .07956 27............................................................ .15615 .14485 .13454 .12513 .11652 .10865 .10144 .09484 .08878 .08322 28............................................................ .16166 .15016 .13965 .13004 .12124 .11319 .10580 .09901 .09279 .08706 29............................................................ .16737 .15567 .14497 .13516 .12617 .11792 .11035 .10339 .09699 .09109 30............................................................ .17328 .16138 .15048 .14047 .13129 .12286 .11510 .10796 .10138 .09532 31............................................................ .17938 .16728 .15618 .14599 .13661 .12799 .12004 .11272 .10597 .09974 32............................................................ .18568 .17339 .16210 .15171 .14214 .13333 .12520 .11769 .11076 .10435 33............................................................ .19220 .17972 .16824 .15766 .14790 .13889 .13058 .12289 .11578 .10920 34............................................................ .19894 .18627 .17460 .16383 .15388 .14468 .13618 .12831 .12102 .11426 35............................................................ .20592 .19307 .18121 .17025 .16011 .15073 .14204 .13399 .12652 .11958 36............................................................ .21312 .20010 .18805 .17691 .16658 .15701 .14814 .13990 .13225 .12514 37............................................................ .22057 .20737 .19514 .18382 .17331 .16356 .15450 .14608 .13825 .13096 38............................................................ .22827 .21490 .20251 .19100 .18031 .17038 .16113 .15253 .14452 .13705 39............................................................ .23623 .22270 .21013 .19845 .18759 .17747 .16805 .15927 .15108 .14344 40............................................................ .24446 .23078 .21805 .20620 .19516 .18487 .17527 .16631 .15795 .15013 41............................................................ .25298 .23915 .22626 .21425 .20305 .19259 .18282 .17368 .16514 .15715 42............................................................ .26178 .24782 .23478 .22262 .21125 .20062 .19069 .18138 .17267 .16450 43............................................................ .27087 .25678 .24360 .23129 .21977 .20898 .19888 .18941 .18053 .17220 44............................................................ .28025 .26603 .25273 .24027 .22860 .21766 .20740 .19777 .18873 .18023 45............................................................ .28987 .27555 .26212 .24953 .23772 .22664 .21622 .20644 .19724 .18858 46............................................................ .29976 .28533 .27179 .25908 .24714 .23591 .22536 .21542 .20606 .19725 47............................................................ .30987 .29535 .28171 .26889 .25682 .24546 .23476 .22468 .21518 .20621 48............................................................ .32023 .30563 .29190 .27897 .26678 .25530 .24447 .23425 .22460 .21549 49............................................................ .33082 .31615 .30234 .28931 .27702 .26543 .25447 .24412 .23434 .22509 50............................................................ .34166 .32694 .31306 .29995 .28756 .27586 .26479 .25432 .24441 .23502 51............................................................ .35274 .33798 .32404 .31085 .29838 .28658 .27541 .26482 .25479 .24528 52............................................................ .36402 .34924 .33525 .32200 .30946 .29757 .28630 .27561 .26547 .25584 [[Page 38]] 53............................................................ .37550 .36070 .34668 .33339 .32078 .30882 .29746 .28667 .27643 .26669 54............................................................ .38717 .37237 .35833 .34500 .33234 .32031 .30888 .29801 .28766 .27782 55............................................................ .39903 .38424 .37019 .35683 .34413 .33205 .32056 .30961 .29918 .28925 56............................................................ .41108 .39631 .38227 .36890 .35617 .34405 .33250 .32149 .31099 .30097 57............................................................ .42330 .40857 .39455 .38118 .36844 .35629 .34469 .33363 .32306 .31297 58............................................................ .43566 .42098 .40699 .39364 .38089 .36873 .35710 .34600 .33538 .32522 59............................................................ .44811 .43351 .41956 .40623 .39350 .38133 .36968 .35855 .34789 .33768 60............................................................ .46066 .44613 .43224 .41896 .40624 .39408 .38243 .37127 .36058 .35033 61............................................................ .47330 .45887 .44505 .43182 .41914 .40699 .39535 .38418 .37347 .36318 62............................................................ .48608 .47175 .45802 .44485 .43223 .42011 .40848 .39732 .38660 .37629 63............................................................ .49898 .48478 .47115 .45807 .44550 .43343 .42184 .41069 .39997 .38966 64............................................................ .51200 .49793 .48442 .47143 .45895 .44694 .43539 .42427 .41357 .40326 65............................................................ .52512 .51121 .49782 .48495 .47255 .46062 .44912 .43805 .42738 .41709 66............................................................ .53835 .52461 .51137 .49862 .48634 .47449 .46307 .45206 .44143 .43118 67............................................................ .55174 .53818 .52511 .51250 .50034 .48860 .47727 .46633 .45576 .44556 68............................................................ .56524 .55188 .53899 .52654 .51452 .50291 .49168 .48083 .47034 .46020 69............................................................ .57882 .56568 .55299 .54071 .52885 .51737 .50627 .49552 .48513 .47506 70............................................................ .59242 .57951 .56703 .55495 .54325 .53193 .52096 .51034 .50004 .49007 71............................................................ .60598 .59332 .58106 .56918 .55767 .54651 .53569 .52520 .51503 .50516 72............................................................ .61948 .60707 .59504 .58338 .57206 .56108 .55043 .54009 .53004 .52029 73............................................................ .63287 .62073 .60895 .59751 .58640 .57561 .56513 .55495 .54505 .53543 74............................................................ .64621 .63435 .62282 .61162 .60073 .59015 .57985 .56984 .56009 .55061 75............................................................ .65953 .64796 .63671 .62575 .61510 .60473 .59463 .58480 .57523 .56591 76............................................................ .67287 .66160 .65063 .63995 .62954 .61940 .60952 .59989 .59050 .58135 77............................................................ .68622 .67526 .66459 .65419 .64404 .63415 .62450 .61509 .60590 .59694 78............................................................ .69954 .68892 .67856 .66845 .65858 .64895 .63955 .63036 .62140 .61264 79............................................................ .71278 .70250 .69246 .68265 .67308 .66372 .65457 .64563 .63690 .62836 80............................................................ .72581 .71588 .70618 .69668 .68740 .67833 .66945 .66077 .65227 .64396 81............................................................ .73857 .72899 .71962 .71045 .70147 .69268 .68408 .67566 .66741 .65933 82............................................................ .75101 .74178 .73274 .72389 .71522 .70672 .69840 .69024 .68225 .67441 83............................................................ .76311 .75423 .74553 .73700 .72864 .72044 .71240 .70451 .69678 .68919 84............................................................ .77497 .76645 .75809 .74988 .74183 .73393 .72618 .71857 .71110 .70377 85............................................................ .78665 .77848 .77047 .76260 .75487 .74728 .73982 .73250 .72530 .71823 86............................................................ .79805 .79025 .78258 .77504 .76764 .76036 .75320 .74617 .73925 .73245 87............................................................ .80904 .80159 .79427 .78706 .77998 .77301 .76615 .75940 .75277 .74624 88............................................................ .81962 .81251 .80552 .79865 .79188 .78521 .77865 .77220 .76584 .75958 89............................................................ .82978 .82302 .81636 .80980 .80335 .79699 .79072 .78455 .77847 .77248 90............................................................ .83952 .83309 .82676 .82052 .81437 .80831 .80234 .79645 .79064 .78492 91............................................................ .84870 .84260 .83658 .83064 .82479 .81902 .81332 .80771 .80217 .79671 92............................................................ .85716 .85136 .84563 .83998 .83441 .82891 .82348 .81812 .81283 .80761 93............................................................ .86494 .85942 .85396 .84858 .84326 .83801 .83283 .82771 .82266 .81767 94............................................................ .87216 .86690 .86170 .85657 .85149 .84648 .84153 .83664 .83181 .82704 95............................................................ .87898 .87397 .86902 .86412 .85928 .85450 .84977 .84510 .84049 .83592 96............................................................ .88537 .88060 .87587 .87121 .86659 .86203 .85751 .85305 .84864 .84427 97............................................................ .89127 .88672 .88221 .87775 .87335 .86898 .86467 .86040 .85618 .85200 98............................................................ .89680 .89245 .88815 .88389 .87968 .87551 .87138 .86730 .86326 .85926 99............................................................ .90217 .89803 .89393 .88987 .88585 .88187 .87793 .87402 .87016 .86633 100........................................................... .90738 .90344 .89953 .89567 .89183 .88804 .88428 .88056 .87687 .87322 101........................................................... .91250 .90876 .90504 .90137 .89772 .89412 .89054 .88699 .88348 .88000 102........................................................... .91751 .91396 .91045 .90696 .90350 .90007 .89668 .89331 .88997 .88666 103........................................................... .92247 .91912 .91579 .91249 .90922 .90598 .90276 .89957 .89640 .89326 104........................................................... .92775 .92460 .92148 .91839 .91532 .91227 .90924 .90624 .90326 .90031 105........................................................... .93290 .92996 .92704 .92415 .92127 .91841 .91558 .91276 .90997 .90719 106........................................................... .93948 .93680 .93415 .93151 .92889 .92628 .92370 .92113 .91857 .91604 107........................................................... .94739 .94504 .94271 .94039 .93808 .93579 .93351 .93124 .92899 .92675 108........................................................... .95950 .95767 .95585 .95404 .95224 .95045 .94867 .94689 .94512 .94336 109........................................................... .97985 .97893 .97801 .97710 .97619 .97529 .97438 .97348 .97259 .97170 -------------------------------------------------------------------------------------------------------------------------------------------------------- Age 6.2% 6.4% 6.6% 6.8% 7.0% 7.2% 7.4% 7.6% 7.8% 8.0% -------------------------------------------------------------------------------------------------------------------------------------------------------- 0............................................................. .03034 .02857 .02700 .02559 .02433 .02321 .02220 .02129 .02047 .01973 1............................................................. .02279 .02094 .01929 .01782 .01650 .01533 .01427 .01331 .01246 .01168 2............................................................. .02347 .02155 .01983 .01829 .01692 .01569 .01458 .01358 .01268 .01187 3............................................................. .02444 .02243 .02065 .01905 .01761 .01632 .01516 .01412 .01317 .01232 4............................................................. .02558 .02349 .02163 .01996 .01846 .01712 .01590 .01481 .01382 .01292 5............................................................. .02686 .02469 .02275 .02101 .01945 .01804 .01677 .01562 .01458 .01364 6............................................................. .02825 .02600 .02398 .02217 .02053 .01906 .01773 .01653 .01544 .01445 7............................................................. .02976 .02742 .02532 .02343 .02172 .02019 .01880 .01754 .01640 .01536 8............................................................. .03137 .02894 .02675 .02479 .02301 .02140 .01995 .01864 .01744 .01635 9............................................................. .03311 .03059 .02832 .02627 .02442 .02274 .02122 .01985 .01859 .01745 10............................................................ .03499 .03237 .03001 .02788 .02595 .02420 .02262 .02118 .01987 .01867 11............................................................ .03700 .03428 .03183 .02961 .02760 .02578 .02413 .02262 .02125 .02000 12............................................................ .03913 .03632 .03377 .03146 .02937 .02748 .02575 .02418 .02275 .02144 13............................................................ .04135 .03843 .03579 .03339 .03122 .02924 .02744 .02580 .02431 .02294 [[Page 39]] 14............................................................ .04359 .04057 .03783 .03534 .03308 .03102 .02915 .02744 .02587 .02444 15............................................................ .04584 .04270 .03986 .03728 .03493 .03279 .03083 .02905 .02742 .02593 16............................................................ .04806 .04482 .04187 .03919 .03674 .03452 .03248 .03063 .02892 .02736 17............................................................ .05029 .04692 .04387 .04108 .03855 .03623 .03411 .03218 .03040 .02877 18............................................................ .05253 .04905 .04588 .04299 .04036 .03795 .03574 .03373 .03187 .03017 19............................................................ .05484 .05124 .04796 .04496 .04222 .03972 .03742 .03532 .03339 .03161 20............................................................ .05726 .05354 .05013 .04702 .04418 .04158 .03919 .03700 .03498 .03313 21............................................................ .05980 .05595 .05242 .04920 .04625 .04354 .04105 .03877 .03667 .03473 22............................................................ .06246 .05847 .05482 .05147 .04841 .04559 .04301 .04063 .03844 .03642 23............................................................ .06524 .06112 .05734 .05387 .05069 .04777 .04508 .04260 .04032 .03821 24............................................................ .06819 .06392 .06001 .05642 .05312 .05008 .04728 .04470 .04232 .04012 25............................................................ .07131 .06690 .06285 .05913 .05570 .05255 .04964 .04695 .04447 .04218 26............................................................ .07460 .07005 .06586 .06200 .05845 .05518 .05215 .04936 .04677 .04438 27............................................................ .07810 .07340 .06907 .06508 .06140 .05800 .05485 .05195 .04925 .04676 28............................................................ .08179 .07693 .07246 .06833 .06451 .06098 .05772 .05469 .05189 .04929 29............................................................ .08566 .08065 .07603 .07176 .06780 .06414 .06075 .05761 .05469 .05198 30............................................................ .08973 .08456 .07978 .07536 .07127 .06748 .06396 .06069 .05766 .05483 31............................................................ .09398 .08865 .08372 .07915 .07491 .07098 .06733 .06394 .06078 .05785 32............................................................ .09843 .09294 .08785 .08313 .07875 .07468 .07089 .06737 .06409 .06103 33............................................................ .10310 .09745 .09220 .08732 .08279 .07858 .07466 .07100 .06759 .06441 34............................................................ .10799 .10217 .09676 .09173 .08705 .08269 .07862 .07483 .07129 .06798 35............................................................ .11314 .10715 .10157 .09638 .09155 .08704 .08283 .07890 .07522 .07179 36............................................................ .11852 .11236 .10662 .10127 .09628 .09162 .08726 .08319 .07938 .07581 37............................................................ .12416 .11783 .11193 .10641 .10126 .09645 .09194 .08772 .08377 .08006 38............................................................ .13009 .12359 .11751 .11183 .10652 .10155 .09689 .09253 .08843 .08459 39............................................................ .13629 .12962 .12338 .11753 .11206 .10693 .10212 .09761 .09337 .08938 40............................................................ .14281 .13597 .12955 .12355 .11791 .11262 .10766 .10299 .09860 .09447 41............................................................ .14966 .14264 .13606 .12989 .12409 .11864 .11352 .10870 .10417 .09989 42............................................................ .15685 .14966 .14291 .13657 .13061 .12500 .11972 .11475 .11006 .10564 43............................................................ .16437 .15702 .15010 .14360 .13747 .13171 .12627 .12115 .11631 .11174 44............................................................ .17224 .16472 .15764 .15098 .14469 .13876 .13317 .12789 .12290 .11819 45............................................................ .18042 .17274 .16550 .15867 .15223 .14615 .14040 .13496 .12982 .12496 46............................................................ .18893 .18110 .17370 .16671 .16011 .15387 .14796 .14238 .13708 .13207 47............................................................ .19775 .18975 .18220 .17505 .16830 .16190 .15584 .15010 .14466 .13950 48............................................................ .20688 .19873 .19102 .18373 .17682 .17027 .16406 .15817 .15258 .14727 49............................................................ .21633 .20804 .20018 .19274 .18568 .17898 .17262 .16658 .16084 .15539 50............................................................ .22612 .21769 .20969 .20210 .19490 .18805 .18155 .17536 .16948 .16388 51............................................................ .23625 .22769 .21955 .21182 .20448 .19749 .19084 .18452 .17849 .17275 52............................................................ .24669 .23799 .22973 .22186 .21438 .20726 .20047 .19400 .18784 .18196 53............................................................ .25742 .24861 .24022 .23222 .22461 .21735 .21043 .20383 .19753 .19151 54............................................................ .26845 .25952 .25101 .24290 .23516 .22777 .22072 .21399 .20756 .20140 55............................................................ .27978 .27074 .26212 .25389 .24604 .23853 .23136 .22450 .21793 .21166 56............................................................ .29140 .28227 .27355 .26522 .25725 .24963 .24233 .23535 .22867 .22227 57............................................................ .30333 .29411 .28529 .27686 .26879 .26106 .25365 .24656 .23976 .23324 58............................................................ .31551 .30621 .29731 .28878 .28061 .27278 .26528 .25807 .25116 .24453 59............................................................ .32790 .31854 .30956 .30095 .29269 .28477 .27716 .26986 .26284 .25610 60............................................................ .34050 .33107 .32202 .31334 .30500 .29699 .28929 .28190 .27478 .26794 61............................................................ .35331 .34384 .33473 .32598 .31757 .30948 .30170 .29422 .28701 .28007 62............................................................ .36639 .35688 .34772 .33892 .33044 .32229 .31443 .30687 .29958 .29255 63............................................................ .37974 .37020 .36101 .35216 .34363 .33542 .32750 .31986 .31250 .30539 64............................................................ .39334 .38378 .37456 .36568 .35711 .34884 .34087 .33317 .32574 .31857 65............................................................ .40718 .39761 .38838 .37947 .37087 .36257 .35455 .34681 .33932 .33208 66............................................................ .42128 .41172 .40249 .39357 .38496 .37663 .36858 .36079 .35326 .34597 67............................................................ .43569 .42616 .41694 .40803 .39941 .39107 .38299 .37518 .36761 .36028 68............................................................ .45038 .44089 .43170 .42281 .41419 .40585 .39777 .38994 .38235 .37499 69............................................................ .46531 .45587 .44672 .43786 .42927 .42094 .41286 .40503 .39743 .39006 70............................................................ .48040 .47103 .46194 .45312 .44456 .43626 .42820 .42038 .41278 .40540 71............................................................ .49558 .48629 .47727 .46851 .46000 .45174 .44371 .43591 .42832 .42095 72............................................................ .51082 .50162 .49268 .48399 .47554 .46733 .45934 .45157 .44401 .43666 73............................................................ .52607 .51697 .50813 .49952 .49114 .48299 .47506 .46733 .45981 .45249 74............................................................ .54139 .53241 .52367 .51515 .50686 .49879 .49092 .48325 .47578 .46849 75............................................................ .55683 .54798 .53936 .53095 .52276 .51477 .50698 .49938 .49197 .48474 76............................................................ .57243 .56373 .55524 .54696 .53888 .53100 .52330 .51579 .50846 .50130 77............................................................ .58819 .57965 .57132 .56318 .55523 .54747 .53988 .53247 .52523 .51815 78............................................................ .60408 .59572 .58755 .57957 .57177 .56414 .55668 .54939 .54225 .53527 79............................................................ .62001 .61184 .60385 .59604 .58840 .58092 .57360 .56644 .55943 .55256 80............................................................ .63582 .62786 .62007 .61244 .60497 .59765 .59048 .58347 .57659 .56985 81............................................................ .65142 .64367 .63608 .62864 .62135 .61421 .60721 .60034 .59361 .58701 82............................................................ .66673 .65920 .65182 .64458 .63748 .63052 .62368 .61698 .61041 .60395 83............................................................ .68175 .67444 .66728 .66024 .65334 .64656 .63991 .63338 .62696 .62066 84............................................................ .69657 .68950 .68256 .67574 .66904 .66246 .65599 .64964 .64340 .63727 85............................................................ .71128 .70446 .69775 .69116 .68467 .67830 .67204 .66587 .65982 .65386 86............................................................ .72576 .71919 .71272 .70636 .70010 .69394 .68789 .68193 .67606 .67029 87............................................................ .73981 .73349 .72726 .72114 .71511 .70917 .70333 .69757 .69190 .68632 [[Page 40]] 88............................................................ .75342 .74735 .74137 .73548 .72968 .72396 .71833 .71279 .70732 .70194 89............................................................ .76658 .76076 .75503 .74938 .74381 .73832 .73290 .72757 .72231 .71712 90............................................................ .77928 .77371 .76823 .76281 .75748 .75221 .74702 .74190 .73684 .73186 91............................................................ .79131 .78600 .78075 .77557 .77046 .76542 .76044 .75553 .75068 .74589 92............................................................ .80246 .79737 .79235 .78740 .78250 .77767 .77290 .76818 .76353 .75893 93............................................................ .81274 .80788 .80307 .79832 .79363 .78899 .78441 .77989 .77542 .77100 94............................................................ .82232 .81766 .81306 .80850 .80401 .79956 .79517 .79082 .78653 .78228 95............................................................ .83141 .82695 .82254 .81818 .81387 .80961 .80539 .80122 .79710 .79302 96............................................................ .83996 .83569 .83147 .82729 .82316 .81907 .81503 .81103 .80707 .80315 97............................................................ .84787 .84378 .83973 .83573 .83176 .82784 .82396 .82012 .81632 .81255 98............................................................ .85530 .85138 .84750 .84366 .83985 .83609 .83236 .82867 .82502 .82140 99............................................................ .86255 .85880 .85508 .85140 .84776 .84415 .84057 .83703 .83353 .83005 100........................................................... .86960 .86601 .86246 .85894 .85546 .85200 .84858 .84519 .84183 .83849 101........................................................... .87655 .87313 .86974 .86638 .86305 .85975 .85648 .85324 .85003 .84684 102........................................................... .88338 .88012 .87689 .87369 .87052 .86738 .86426 .86116 .85809 .85505 103........................................................... .89015 .88706 .88399 .88095 .87793 .87494 .87197 .86903 .86611 .86321 104........................................................... .89737 .89446 .89157 .88871 .88586 .88304 .88024 .87745 .87469 .87195 105........................................................... .90443 .90170 .89898 .89628 .89360 .89094 .88830 .88568 .88307 .88049 106........................................................... .91351 .91101 .90852 .90605 .90359 .90115 .89873 .89632 .89392 .89154 107........................................................... .92452 .92230 .92010 .91791 .91573 .91356 .91141 .90927 .90714 .90502 108........................................................... .94161 .93987 .93814 .93641 .93469 .93298 .93128 .92958 .92790 .92622 109........................................................... .97081 .96992 .96904 .96816 .96729 .96642 .96555 .96468 .96382 .96296 -------------------------------------------------------------------------------------------------------------------------------------------------------- Age 8.2% 8.4% 8.6% 8.8% 9.0% 9.2% 9.4% 9.6% 9.8% 10.0% -------------------------------------------------------------------------------------------------------------------------------------------------------- 0............................................................. .01906 .01845 .01790 .01740 .01694 .01652 .01613 .01578 .01546 .01516 1............................................................. .01098 .01034 .00977 .00924 .00876 .00833 .00793 .00756 .00722 .00691 2............................................................. .01113 .01046 .00986 .00930 .00880 .00834 .00791 .00753 .00717 .00684 3............................................................. .01155 .01084 .01020 .00962 .00909 .00860 .00816 .00775 .00737 .00702 4............................................................. .01211 .01137 .01069 .01008 .00952 .00900 .00853 .00810 .00770 .00733 5............................................................. .01279 .01201 .01130 .01065 .01006 .00952 .00902 .00856 .00814 .00775 6............................................................. .01356 .01274 .01199 .01131 .01068 .01011 .00959 .00910 .00865 .00824 7............................................................. .01442 .01356 .01277 .01205 .01140 .01079 .01023 .00972 .00925 .00881 8............................................................. .01536 .01446 .01363 .01287 .01218 .01154 .01096 .01041 .00991 .00945 9............................................................. .01641 .01546 .01460 .01380 .01307 .01240 .01178 .01120 .01068 .01019 10............................................................ .01758 .01659 .01567 .01484 .01407 .01336 .01270 .01210 .01154 .01103 11............................................................ .01886 .01781 .01686 .01598 .01517 .01442 .01373 .01310 .01251 .01196 12............................................................ .02024 .01915 .01814 .01721 .01636 .01558 .01485 .01419 .01357 .01299 13............................................................ .02168 .02054 .01948 .01851 .01762 .01679 .01603 .01533 .01467 .01407 14............................................................ .02313 .02193 .02083 .01981 .01887 .01801 .01721 .01646 .01578 .01514 15............................................................ .02456 .02330 .02214 .02107 .02009 .01918 .01834 .01756 .01684 .01617 16............................................................ .02593 .02462 .02340 .02229 .02126 .02030 .01942 .01860 .01785 .01714 17............................................................ .02728 .02590 .02463 .02346 .02238 .02138 .02046 .01960 .01880 .01806 18............................................................ .02861 .02717 .02584 .02462 .02348 .02243 .02146 .02056 .01972 .01894 19............................................................ .02998 .02847 .02708 .02580 .02461 .02351 .02249 .02154 .02066 .01984 20............................................................ .03142 .02984 .02839 .02704 .02580 .02465 .02357 .02258 .02165 .02079 21............................................................ .03295 .03130 .02978 .02837 .02706 .02585 .02473 .02368 .02271 .02180 22............................................................ .03455 .03283 .03124 .02976 .02839 .02712 .02594 .02484 .02382 .02286 23............................................................ .03626 .03446 .03279 .03124 .02981 .02847 .02723 .02608 .02500 .02400 24............................................................ .03809 .03620 .03446 .03283 .03133 .02993 .02863 .02741 .02628 .02522 25............................................................ .04005 .03808 .03625 .03456 .03298 .03151 .03014 .02887 .02768 .02656 26............................................................ .04216 .04010 .03819 .03641 .03476 .03322 .03178 .03044 .02919 .02802 27............................................................ .04444 .04229 .04029 .03843 .03670 .03508 .03357 .03217 .03085 .02962 28............................................................ .04687 .04463 .04254 .04059 .03877 .03708 .03550 .03402 .03263 .03133 29............................................................ .04946 .04712 .04493 .04289 .04099 .03922 .03756 .03600 .03455 .03318 30............................................................ .05221 .04976 .04748 .04534 .04335 .04149 .03975 .03812 .03659 .03515 31............................................................ .05511 .05255 .05017 .04794 .04585 .04390 .04208 .04037 .03876 .03725 32............................................................ .05818 .05551 .05302 .05069 .04851 .04647 .04455 .04276 .04107 .03948 33............................................................ .06144 .05866 .05606 .05363 .05135 .04921 .04720 .04532 .04355 .04188 34............................................................ .06489 .06200 .05928 .05674 .05436 .05212 .05002 .04805 .04619 .04444 35............................................................ .06857 .06555 .06273 .06007 .05758 .05524 .05304 .05097 .04902 .04718 36............................................................ .07246 .06932 .06638 .06361 .06101 .05856 .05626 .05409 .05205 .05012 37............................................................ .07659 .07332 .07025 .06737 .06466 .06210 .05969 .05742 .05528 .05325 38............................................................ .08098 .07758 .07439 .07138 .06855 .06588 .06336 .06099 .05874 .05662 39............................................................ .08563 .08210 .07878 .07565 .07270 .06992 .06729 .06480 .06245 .06023 40............................................................ .09059 .08692 .08347 .08021 .07714 .07423 .07149 .06889 .06643 .06411 41............................................................ .09586 .09206 .08848 .08509 .08189 .07886 .07600 .07329 .07072 .06828 42............................................................ .10147 .09753 .09381 .09029 .08696 .08381 .08083 .07800 .07531 .07277 43............................................................ .10742 .10334 .09948 .09583 .09237 .08909 .08598 .08304 .08024 .07758 44............................................................ .11373 .10950 .10551 .10172 .09813 .09472 .09148 .08841 .08549 .08272 45............................................................ .12035 .11599 .11185 .10792 .10420 .10066 .09730 .09410 .09106 .08817 46............................................................ .12732 .12281 .11853 .11447 .11061 .10694 .10345 .10013 .09696 .09395 47............................................................ .13460 .12995 .12553 .12133 .11733 .11353 .10991 .10646 .10317 .10004 48............................................................ .14223 .13743 .13287 .12853 .12439 .12046 .11671 .11313 .10972 .10646 [[Page 41]] 49............................................................ .15020 .14526 .14056 .13608 .13181 .12774 .12385 .12015 .11661 .11322 50............................................................ .15855 .15347 .14862 .14401 .13960 .13540 .13138 .12754 .12388 .12037 51............................................................ .16727 .16205 .15707 .15232 .14777 .14344 .13929 .13532 .13153 .12789 52............................................................ .17634 .17098 .16587 .16097 .15630 .15183 .14755 .14345 .13953 .13577 53............................................................ .18576 .18027 .17501 .16999 .16518 .16057 .15616 .15194 .14789 .14400 54............................................................ .19552 .18990 .18451 .17935 .17441 .16968 .16514 .16078 .15661 .15260 55............................................................ .20564 .19989 .19437 .18908 .18402 .17915 .17449 .17001 .16571 .16157 56............................................................ .21613 .21025 .20461 .19919 .19400 .18901 .18422 .17962 .17519 .17093 57............................................................ .22698 .22098 .21522 .20968 .20436 .19925 .19434 .18961 .18507 .18069 58............................................................ .23816 .23204 .22616 .22051 .21507 .20984 .20481 .19996 .19530 .19080 59............................................................ .24962 .24339 .23740 .23163 .22608 .22073 .21558 .21062 .20584 .20123 60............................................................ .26136 .25502 .24892 .24304 .23738 .23192 .22666 .22158 .21669 .21196 61............................................................ .27339 .26695 .26075 .25477 .24900 .24343 .23806 .23288 .22787 .22304 62............................................................ .28578 .27925 .27295 .26687 .26100 .25533 .24985 .24456 .23945 .23451 63............................................................ .29854 .29192 .28553 .27935 .27339 .26762 .26205 .25666 .25145 .24641 64............................................................ .31164 .30494 .29846 .29221 .28615 .28030 .27463 .26915 .26384 .25870 65............................................................ .32508 .31831 .31177 .30543 .29930 .29336 .28761 .28203 .27663 .27140 66............................................................ .33891 .33208 .32547 .31906 .31285 .30684 .30101 .29536 .28987 .28456 67............................................................ .35318 .34630 .33963 .33316 .32689 .32081 .31491 .30918 .30363 .29823 68............................................................ .36785 .36093 .35422 .34770 .34138 .33524 .32928 .32349 .31787 .31240 69............................................................ .38290 .37595 .36920 .36265 .35628 .35009 .34408 .33824 .33256 .32703 70............................................................ .39823 .39127 .38450 .37791 .37151 .36529 .35924 .35335 .34762 .34204 71............................................................ .41378 .40681 .40003 .39343 .38701 .38076 .37467 .36875 .36298 .35736 72............................................................ .42950 .42253 .41575 .40914 .40271 .39644 .39034 .38438 .37858 .37293 73............................................................ .44535 .43840 .43162 .42502 .41858 .41231 .40619 .40022 .39440 .38872 74............................................................ .46139 .45446 .44771 .44112 .43469 .42842 .42230 .41632 .41049 .40479 75............................................................ .47769 .47080 .46408 .45752 .45111 .44485 .43874 .43277 .42693 .42123 76............................................................ .49430 .48747 .48079 .47427 .46790 .46167 .45558 .44963 .44380 .43811 77............................................................ .51123 .50447 .49786 .49139 .48506 .47888 .47282 .46690 .46111 .45543 78............................................................ .52845 .52177 .51523 .50884 .50257 .49645 .49044 .48457 .47881 .47317 79............................................................ .54584 .53926 .53282 .52650 .52032 .51426 .50833 .50251 .49681 .49122 80............................................................ .56325 .55678 .55044 .54423 .53813 .53216 .52630 .52056 .51492 .50939 81............................................................ .58054 .57419 .56797 .56186 .55587 .54999 .54422 .53856 .53300 .52754 82............................................................ .59762 .59140 .58530 .57931 .57343 .56766 .56198 .55641 .55094 .54557 83............................................................ .61448 .60840 .60243 .59657 .59081 .58515 .57958 .57411 .56874 .56346 84............................................................ .63124 .62531 .61949 .61376 .60813 .60259 .59715 .59179 .58652 .58134 85............................................................ .64800 .64224 .63657 .63099 .62550 .62010 .61478 .60955 .60441 .59934 86............................................................ .66461 .65902 .65351 .64810 .64276 .63751 .63233 .62724 .62222 .61728 87............................................................ .68083 .67541 .67008 .66483 .65965 .65455 .64953 .64458 .63970 .63489 88............................................................ .69663 .69140 .68624 .68116 .67615 .67121 .66634 .66154 .65680 .65213 89............................................................ .71201 .70696 .70199 .69708 .69224 .68747 .68276 .67811 .67353 .66900 90............................................................ .72694 .72209 .71730 .71257 .70791 .70330 .69876 .69427 .68984 .68547 91............................................................ .74117 .73650 .73190 .72735 .72286 .71842 .71404 .70972 .70545 .70123 92............................................................ .75439 .74991 .74548 .74110 .73678 .73251 .72829 .72412 .72000 .71593 93............................................................ .76664 .76233 .75806 .75385 .74969 .74557 .74150 .73748 .73350 .72957 94............................................................ .77809 .77394 .76983 .76578 .76177 .75780 .75388 .75000 .74616 .74237 95............................................................ .78899 .78500 .78106 .77715 .77329 .76947 .76569 .76195 .75826 .75460 96............................................................ .79928 .79544 .79165 .78790 .78418 .78050 .77686 .77326 .76970 .76617 97............................................................ .80883 .80514 .80149 .79787 .79430 .79075 .78725 .78377 .78033 .77693 98............................................................ .81781 .81427 .81075 .80727 .80382 .80041 .79703 .79368 .79036 .78708 99............................................................ .82661 .82320 .81982 .81648 .81316 .80988 .80662 .80340 .80020 .79704 100........................................................... .83519 .83192 .82868 .82547 .82228 .81913 .81600 .81290 .80982 .80678 101........................................................... .84368 .84055 .83744 .83437 .83131 .82829 .82529 .82231 .81936 .81643 102........................................................... .85203 .84904 .84607 .84313 .84021 .83731 .83444 .83159 .82876 .82596 103........................................................... .86034 .85748 .85465 .85184 .84906 .84629 .84355 .84082 .83812 .83544 104........................................................... .86923 .86653 .86385 .86119 .85855 .85593 .85333 .85074 .84818 .84563 105........................................................... .87792 .87537 .87283 .87032 .86782 .86534 .86287 .86042 .85799 .85557 106........................................................... .88918 .88683 .88450 .88218 .87987 .87758 .87530 .87304 .87079 .86855 107........................................................... .90291 .90082 .89873 .89666 .89460 .89255 .89051 .88849 .88647 .88447 108........................................................... .92455 .92288 .92123 .91958 .91794 .91630 .91468 .91306 .91145 .90984 109........................................................... .96211 .96125 .96041 .95956 .95872 .95788 .95704 .95620 .95537 .95455 -------------------------------------------------------------------------------------------------------------------------------------------------------- Age 10.2% 10.4% 10.6% 10.8% 11.0% 11.2% 11.4% 11.6% 11.8% 12.0% -------------------------------------------------------------------------------------------------------------------------------------------------------- 0............................................................. .01488 .01463 .01439 .01417 .01396 .01377 .01359 .01343 .01327 .01312 1............................................................. .00662 .00636 .00612 .00589 .00568 .00548 .00530 .00513 .00497 .00482 2............................................................. .00654 .00626 .00600 .00576 .00554 .00533 .00514 .00496 .00479 .00463 3............................................................. .00670 .00641 .00613 .00588 .00564 .00542 .00522 .00502 .00484 .00468 4............................................................. .00699 .00668 .00639 .00612 .00587 .00563 .00542 .00521 .00502 .00484 5............................................................. .00739 .00706 .00675 .00646 .00620 .00595 .00571 .00550 .00529 .00510 6............................................................. .00786 .00751 .00718 .00687 .00659 .00633 .00608 .00585 .00563 .00543 7............................................................. .00841 .00803 .00769 .00736 .00706 .00678 .00652 .00627 .00604 .00582 8............................................................. .00902 .00863 .00826 .00791 .00759 .00730 .00702 .00675 .00651 .00628 9............................................................. .00973 .00931 .00892 .00856 .00822 .00790 .00760 .00733 .00706 .00682 [[Page 42]] 10............................................................ .01055 .01010 .00969 .00930 .00894 .00861 .00829 .00799 .00772 .00746 11............................................................ .01146 .01099 .01055 .01014 .00976 .00940 .00907 .00875 .00846 .00818 12............................................................ .01246 .01196 .01150 .01106 .01066 .01028 .00993 .00960 .00928 .00899 13............................................................ .01351 .01298 .01249 .01204 .01161 .01121 .01084 .01049 .01016 .00985 14............................................................ .01455 .01400 .01348 .01300 .01255 .01213 .01173 .01136 .01102 .01069 15............................................................ .01555 .01497 .01443 .01392 .01345 .01300 .01259 .01220 .01183 .01148 16............................................................ .01648 .01587 .01530 .01477 .01427 .01380 .01336 .01295 .01257 .01220 17............................................................ .01737 .01673 .01612 .01556 .01504 .01455 .01408 .01365 .01324 .01286 18............................................................ .01822 .01754 .01691 .01632 .01576 .01525 .01476 .01430 .01387 .01347 19............................................................ .01908 .01837 .01770 .01708 .01650 .01595 .01544 .01495 .01450 .01407 20............................................................ .01999 .01924 .01854 .01788 .01726 .01669 .01615 .01564 .01516 .01471 21............................................................ .02096 .02017 .01943 .01874 .01809 .01748 .01691 .01637 .01586 .01539 22............................................................ .02197 .02114 .02036 .01963 .01895 .01830 .01770 .01713 .01660 .01610 23............................................................ .02306 .02218 .02136 .02059 .01987 .01919 .01855 .01795 .01739 .01686 24............................................................ .02424 .02331 .02245 .02163 .02087 .02016 .01948 .01885 .01825 .01769 25............................................................ .02552 .02455 .02364 .02278 .02197 .02122 .02051 .01984 .01920 .01861 26............................................................ .02692 .02589 .02493 .02403 .02318 .02238 .02162 .02091 .02025 .01961 27............................................................ .02846 .02738 .02636 .02541 .02451 .02367 .02287 .02212 .02141 .02074 28............................................................ .03012 .02898 .02791 .02690 .02595 .02506 .02422 .02342 .02267 .02196 29............................................................ .03190 .03070 .02957 .02851 .02751 .02656 .02567 .02483 .02404 .02329 30............................................................ .03381 .03254 .03135 .03023 .02917 .02817 .02723 .02634 .02551 .02471 31............................................................ .03583 .03450 .03324 .03206 .03094 .02989 .02890 .02796 .02707 .02623 32............................................................ .03799 .03659 .03527 .03402 .03284 .03173 .03068 .02968 .02874 .02785 33............................................................ .04031 .03883 .03744 .03612 .03488 .03371 .03260 .03155 .03055 .02961 34............................................................ .04279 .04123 .03976 .03838 .03707 .03583 .03465 .03354 .03249 .03149 35............................................................ .04545 .04382 .04227 .04081 .03943 .03812 .03688 .03571 .03459 .03354 36............................................................ .04830 .04658 .04495 .04341 .04196 .04058 .03927 .03803 .03685 .03573 37............................................................ .05134 .04953 .04782 .04620 .04467 .04321 .04183 .04052 .03928 .03809 38............................................................ .05462 .05272 .05092 .04921 .04760 .04606 .04461 .04322 .04191 .04066 39............................................................ .05812 .05613 .05424 .05245 .05075 .04913 .04760 .04614 .04475 .04343 40............................................................ .06190 .05981 .05782 .05594 .05415 .05245 .05083 .04929 .04783 .04643 41............................................................ .06597 .06378 .06170 .05972 .05784 .05605 .05435 .05272 .05118 .04970 42............................................................ .07035 .06806 .06587 .06380 .06182 .05994 .05815 .05644 .05481 .05326 43............................................................ .07505 .07265 .07036 .06818 .06611 .06414 .06225 .06045 .05874 .05710 44............................................................ .08008 .07757 .07518 .07290 .07072 .06865 .06667 .06478 .06298 .06125 45............................................................ .08542 .08279 .08029 .07791 .07563 .07346 .07138 .06940 .06750 .06569 46............................................................ .09108 .08834 .08573 .08324 .08085 .07858 .07640 .07432 .07233 .07043 47............................................................ .09705 .09419 .09147 .08886 .08637 .08399 .08172 .07954 .07745 .07545 48............................................................ .10335 .10038 .09754 .09482 .09222 .08973 .08735 .08507 .08288 .08078 49............................................................ .10999 .10690 .10394 .10111 .09840 .09581 .09332 .09093 .08864 .08644 50............................................................ .11701 .11380 .11073 .10778 .10496 .10225 .09965 .09716 .09477 .09247 51............................................................ .12441 .12108 .11789 .11482 .11189 .10907 .10636 .10376 .10126 .09886 52............................................................ .13217 .12871 .12540 .12222 .11916 .11623 .11341 .11071 .10810 .10560 53............................................................ .14028 .13670 .13327 .12997 .12680 .12375 .12082 .11801 .11529 .11268 54............................................................ .14875 .14505 .14150 .13808 .13480 .13163 .12859 .12566 .12284 .12012 55............................................................ .15760 .15378 .15011 .14657 .14317 .13989 .13674 .13370 .13077 .12794 56............................................................ .16684 .16290 .15911 .15546 .15194 .14855 .14528 .14213 .13909 .13615 57............................................................ .17648 .17242 .16851 .16474 .16111 .15760 .15422 .15096 .14781 .14477 58............................................................ .18647 .18229 .17827 .17438 .17064 .16702 .16353 .16015 .15689 .15374 59............................................................ .19678 .19249 .18835 .18435 .18049 .17676 .17316 .16968 .16631 .16305 60............................................................ .20740 .20300 .19875 .19464 .19066 .18682 .18311 .17952 .17604 .17268 61............................................................ .21837 .21385 .20949 .20527 .20119 .19724 .19341 .18971 .18613 .18266 62............................................................ .22973 .22511 .22064 .21631 .21212 .20807 .20414 .20033 .19664 .19306 63............................................................ .24152 .23680 .23222 .22779 .22350 .21934 .21530 .21139 .20760 .20392 64............................................................ .25372 .24890 .24422 .23969 .23529 .23103 .22690 .22289 .21899 .21521 65............................................................ .26633 .26141 .25664 .25201 .24752 .24316 .23893 .23482 .23083 .22695 66............................................................ .27940 .27439 .26953 .26481 .26023 .25577 .25145 .24724 .24316 .23918 67............................................................ .29299 .28790 .28296 .27815 .27348 .26894 .26453 .26024 .25606 .25200 68............................................................ .30709 .30193 .29691 .29202 .28728 .28265 .27816 .27378 .26952 .26537 69............................................................ .32166 .31643 .31134 .30639 .30157 .29687 .29230 .28785 .28351 .27928 70............................................................ .33661 .33133 .32618 .32116 .31628 .31152 .30688 .30235 .29794 .29364 71............................................................ .35188 .34654 .34134 .33627 .33133 .32651 .32181 .31722 .31275 .30838 72............................................................ .36742 .36204 .35679 .35168 .34668 .34181 .33706 .33241 .32788 .32345 73............................................................ .38317 .37776 .37248 .36733 .36229 .35738 .35257 .34788 .34330 .33882 74............................................................ .39923 .39380 .38849 .38330 .37823 .37328 .36844 .36370 .35908 .35455 75............................................................ .41566 .41021 .40489 .39968 .39459 .38961 .38474 .37997 .37531 .37074 76............................................................ .43254 .42709 .42176 .41655 .41144 .40645 .40156 .39677 .39208 .38749 77............................................................ .44988 .44444 .43912 .43391 .42880 .42380 .41891 .41411 .40940 .40479 78............................................................ .46765 .46224 .45694 .45174 .44665 .44166 .43677 .43197 .42726 .42265 79............................................................ .48574 .48037 .47510 .46993 .46487 .45990 .45502 .45024 .44554 .44094 80............................................................ .50397 .49865 .49343 .48830 .48327 .47834 .47349 .46873 .46406 .45947 81............................................................ .52219 .51693 .51176 .50669 .50171 .49682 .49201 .48729 .48265 .47809 82............................................................ .54029 .53510 .53000 .52499 .52007 .51523 .51047 .50580 .50120 .49667 83............................................................ .55826 .55315 .54813 .54319 .53834 .53356 .52886 .52424 .51969 .51522 [[Page 43]] 84............................................................ .57624 .57123 .56629 .56144 .55666 .55195 .54732 .54277 .53828 .53386 85............................................................ .59435 .58944 .58460 .57984 .57516 .57054 .56599 .56151 .55710 .55275 86............................................................ .61241 .60762 .60289 .59824 .59365 .58913 .58468 .58029 .57596 .57170 87............................................................ .63015 .62548 .62087 .61633 .61185 .60744 .60309 .59880 .59456 .59039 88............................................................ .64753 .64299 .63851 .63409 .62973 .62543 .62118 .61700 .61287 .60879 89............................................................ .66454 .66013 .65579 .65150 .64726 .64308 .63895 .63488 .63086 .62689 90............................................................ .68115 .67689 .67268 .66853 .66442 .66037 .65637 .65241 .64851 .64465 91............................................................ .69706 .69294 .68887 .68486 .68089 .67696 .67309 .66925 .66547 .66173 92............................................................ .71190 .70792 .70399 .70011 .69627 .69247 .68872 .68501 .68134 .67771 93............................................................ .72569 .72184 .71804 .71429 .71057 .70689 .70326 .69967 .69611 .69259 94............................................................ .73861 .73490 .73123 .72759 .72400 .72044 .71692 .71344 .71000 .70659 95............................................................ .75097 .74739 .74384 .74033 .73686 .73342 .73002 .72665 .72331 .72001 96............................................................ .76267 .75922 .75579 .75240 .74905 .74572 .74243 .73917 .73595 .73275 97............................................................ .77356 .77022 .76691 .76363 .76039 .75718 .75399 .75084 .74772 .74463 98............................................................ .78382 .78059 .77740 .77423 .77110 .76799 .76491 .76186 .75884 .75584 99............................................................ .79390 .79079 .78771 .78465 .78162 .77862 .77565 .77270 .76978 .76688 100........................................................... .80376 .80076 .79779 .79485 .79193 .78904 .78617 .78333 .78051 .77771 101........................................................... .81353 .81066 .80780 .80497 .80217 .79938 .79662 .79388 .79117 .78847 102........................................................... .82318 .82042 .81768 .81496 .81227 .80960 .80694 .80431 .80170 .79911 103........................................................... .83278 .83014 .82752 .82491 .82233 .81977 .81723 .81470 .81220 .80971 104........................................................... .84310 .84059 .83810 .83563 .83317 .83073 .82831 .82591 .82352 .82115 105........................................................... .85318 .85079 .84843 .84607 .84374 .84142 .83911 .83682 .83455 .83229 106........................................................... .86633 .86413 .86193 .85975 .85758 .85543 .85329 .85116 .84904 .84694 107........................................................... .88247 .88049 .87852 .87656 .87460 .87266 .87073 .86881 .86690 .86500 108........................................................... .90825 .90666 .90507 .90350 .90193 .90037 .89881 .89727 .89572 .89419 109........................................................... .95372 .95290 .95208 .95126 .95045 .94964 .94883 .94803 .94723 .94643 -------------------------------------------------------------------------------------------------------------------------------------------------------- Age 12.2% 12.4% 12.6% 12.8% 13.0% 13.2% 13.4% 13.6% 13.8% 14.0% -------------------------------------------------------------------------------------------------------------------------------------------------------- 0............................................................. .01298 .01285 .01273 .01261 .01250 .01240 .01230 .01221 .01212 .01203 1............................................................. .00468 .00455 .00443 .00431 .00420 .00410 .00400 .00391 .00382 .00374 2............................................................. .00448 .00435 .00421 .00409 .00398 .00387 .00376 .00366 .00357 .00348 3............................................................. .00452 .00437 .00423 .00410 .00398 .00386 .00375 .00365 .00355 .00345 4............................................................. .00468 .00452 .00437 .00423 .00410 .00397 .00386 .00375 .00364 .00354 5............................................................. .00493 .00476 .00460 .00445 .00431 .00418 .00405 .00393 .00382 .00371 6............................................................. .00524 .00506 .00489 .00473 .00458 .00444 .00430 .00418 .00406 .00394 7............................................................. .00562 .00543 .00525 .00508 .00492 .00477 .00462 .00449 .00436 .00423 8............................................................. .00606 .00586 .00566 .00548 .00531 .00515 .00499 .00485 .00471 .00458 9............................................................. .00659 .00637 .00616 .00597 .00579 .00561 .00545 .00529 .00514 .00500 10............................................................ .00721 .00698 .00676 .00655 .00636 .00617 .00600 .00583 .00567 .00552 11............................................................ .00792 .00767 .00744 .00722 .00701 .00682 .00663 .00645 .00628 .00612 12............................................................ .00871 .00845 .00821 .00797 .00775 .00754 .00735 .00716 .00698 .00681 13............................................................ .00955 .00928 .00902 .00877 .00854 .00831 .00810 .00790 .00771 .00753 14............................................................ .01038 .01009 .00981 .00955 .00930 .00907 .00885 .00864 .00843 .00824 15............................................................ .01116 .01085 .01056 .01028 .01002 .00977 .00954 .00932 .00910 .00890 16............................................................ .01186 .01153 .01123 .01094 .01066 .01040 .01015 .00992 .00969 .00948 17............................................................ .01250 .01215 .01183 .01152 .01124 .01096 .01070 .01045 .01022 .00999 18............................................................ .01308 .01272 .01238 .01206 .01175 .01147 .01119 .01093 .01068 .01044 19............................................................ .01367 .01329 .01293 .01259 .01227 .01196 .01167 .01140 .01113 .01088 20............................................................ .01428 .01388 .01350 .01314 .01280 .01248 .01217 .01188 .01161 .01134 21............................................................ .01494 .01451 .01411 .01373 .01337 .01303 .01271 .01240 .01211 .01183 22............................................................ .01562 .01517 .01475 .01435 .01397 .01361 .01326 .01294 .01263 .01233 23............................................................ .01635 .01588 .01543 .01501 .01460 .01422 .01386 .01351 .01319 .01287 24............................................................ .01716 .01665 .01618 .01573 .01530 .01489 .01451 .01415 .01380 .01347 25............................................................ .01804 .01751 .01701 .01653 .01608 .01565 .01524 .01485 .01448 .01413 26............................................................ .01902 .01845 .01792 .01741 .01693 .01648 .01604 .01563 .01524 .01487 27............................................................ .02011 .01951 .01895 .01841 .01790 .01742 .01696 .01652 .01610 .01571 28............................................................ .02129 .02066 .02006 .01949 .01895 .01844 .01795 .01748 .01704 .01662 29............................................................ .02258 .02191 .02127 .02067 .02009 .01955 .01903 .01853 .01806 .01762 30............................................................ .02396 .02325 .02257 .02193 .02132 .02074 .02019 .01966 .01916 .01869 31............................................................ .02543 .02467 .02396 .02328 .02263 .02201 .02143 .02087 .02034 .01983 32............................................................ .02701 .02621 .02545 .02472 .02404 .02338 .02276 .02217 .02160 .02106 33............................................................ .02871 .02786 .02706 .02629 .02556 .02487 .02420 .02357 .02297 .02240 34............................................................ .03054 .02964 .02879 .02797 .02720 .02646 .02576 .02509 .02445 .02383 35............................................................ .03253 .03158 .03067 .02981 .02898 .02820 .02745 .02674 .02606 .02541 36............................................................ .03467 .03366 .03269 .03178 .03090 .03007 .02928 .02852 .02779 .02710 37............................................................ .03697 .03590 .03488 .03391 .03298 .03209 .03125 .03044 .02967 .02893 38............................................................ .03947 .03833 .03725 .03622 .03524 .03430 .03340 .03254 .03172 .03094 39............................................................ .04217 .04096 .03982 .03873 .03768 .03669 .03573 .03482 .03395 .03312 40............................................................ .04510 .04383 .04262 .04146 .04035 .03930 .03828 .03732 .03639 .03550 41............................................................ .04830 .04695 .04567 .04445 .04327 .04215 .04108 .04005 .03907 .03812 42............................................................ .05177 .05035 .04900 .04770 .04646 .04527 .04413 .04304 .04200 .04100 43............................................................ .05553 .05404 .05261 .05123 .04992 .04866 .04746 .04630 .04520 .04413 44............................................................ .05960 .05802 .05651 .05506 .05368 .05235 .05107 .04985 .04867 .04754 [[Page 44]] 45............................................................ .06395 .06229 .06069 .05917 .05770 .05630 .05495 .05365 .05241 .05121 46............................................................ .06860 .06685 .06517 .06356 .06202 .06053 .05911 .05774 .05643 .05516 47............................................................ .07353 .07169 .06992 .06823 .06660 .06504 .06353 .06209 .06070 .05936 48............................................................ .07877 .07684 .07498 .07320 .07149 .06984 .06826 .06673 .06527 .06385 49............................................................ .08433 .08231 .08036 .07849 .07669 .07495 .07329 .07168 .07013 .06864 50............................................................ .09026 .08814 .08609 .08413 .08224 .08042 .07867 .07698 .07535 .07378 51............................................................ .09655 .09433 .09219 .09013 .08815 .08624 .08440 .08262 .08091 .07926 52............................................................ .10318 .10086 .09863 .09647 .09439 .09239 .09046 .08860 .08680 .08506 53............................................................ .11017 .10774 .10541 .10315 .10098 .09888 .09686 .09491 .09302 .09120 54............................................................ .11750 .11498 .11254 .11019 .10792 .10572 .10361 .10156 .09958 .09767 55............................................................ .12522 .12258 .12005 .11759 .11522 .11294 .11072 .10859 .10652 .10451 56............................................................ .13332 .13059 .12794 .12539 .12292 .12054 .11823 .11599 .11383 .11174 57............................................................ .14183 .13899 .13624 .13359 .13102 .12853 .12613 .12380 .12154 .11936 58............................................................ .15070 .14775 .14490 .14215 .13948 .13689 .13439 .13197 .12962 .12734 59............................................................ .15990 .15685 .15389 .15103 .14826 .14558 .14298 .14046 .13801 .13564 60............................................................ .16942 .16626 .16321 .16024 .15737 .15459 .15189 .14927 .14673 .14426 61............................................................ .17929 .17603 .17287 .16981 .16684 .16395 .16115 .15844 .15580 .15324 62............................................................ .18960 .18623 .18297 .17980 .17673 .17375 .17085 .16803 .16530 .16264 63............................................................ .20035 .19688 .19352 .19025 .18708 .18400 .18100 .17809 .17525 .17250 64............................................................ .21154 .20797 .20451 .20114 .19787 .19469 .19159 .18859 .18566 .18281 65............................................................ .22318 .21951 .21595 .21249 .20912 .20584 .20265 .19955 .19652 .19358 66............................................................ .23532 .23156 .22790 .22434 .22088 .21751 .21422 .21102 .20791 .20487 67............................................................ .24804 .24419 .24044 .23679 .23324 .22977 .22640 .22311 .21990 .21678 68............................................................ .26133 .25740 .25356 .24983 .24618 .24263 .23917 .23579 .23250 .22929 69............................................................ .27516 .27114 .26723 .26341 .25969 .25605 .25251 .24905 .24567 .24237 70............................................................ .28945 .28536 .28137 .27747 .27367 .26996 .26633 .26279 .25934 .25596 71............................................................ .30412 .29996 .29590 .29193 .28806 .28427 .28057 .27696 .27343 .26998 72............................................................ .31913 .31491 .31078 .30675 .30281 .29895 .29519 .29150 .28790 .28438 73............................................................ .33444 .33016 .32597 .32188 .31788 .31396 .31013 .30638 .30271 .29913 74............................................................ .35012 .34579 .34155 .33741 .33335 .32938 .32549 .32168 .31795 .31430 75............................................................ .36628 .36190 .35762 .35343 .34932 .34530 .34136 .33750 .33372 .33001 76............................................................ .38299 .37858 .37427 .37004 .36589 .36183 .35784 .35394 .35011 .34636 77............................................................ .40028 .39585 .39151 .38725 .38307 .37898 .37496 .37103 .36716 .36337 78............................................................ .41812 .41368 .40933 .40506 .40086 .39675 .39271 .38874 .38485 .38103 79............................................................ .43641 .43198 .42762 .42334 .41914 .41502 .41096 .40698 .40308 .39924 80............................................................ .45496 .45054 .44619 .44192 .43772 .43360 .42954 .42556 .42164 .41779 81............................................................ .47360 .46920 .46487 .46061 .45643 .45231 .44827 .44429 .44038 .43653 82............................................................ .49223 .48785 .48355 .47932 .47516 .47106 .46703 .46307 .45916 .45532 83............................................................ .51081 .50648 .50221 .49802 .49388 .48982 .48581 .48187 .47799 .47416 84............................................................ .52951 .52523 .52101 .51686 .51277 .50874 .50477 .50086 .49701 .49321 85............................................................ .54847 .54425 .54009 .53600 .53196 .52798 .52406 .52019 .51638 .51262 86............................................................ .56749 .56335 .55926 .55523 .55126 .54734 .54348 .53966 .53591 .53220 87............................................................ .58627 .58221 .57820 .57425 .57035 .56650 .56270 .55895 .55526 .55161 88............................................................ .60477 .60079 .59688 .59301 .58919 .58542 .58170 .57802 .57439 .57081 89............................................................ .62297 .61909 .61527 .61149 .60776 .60408 .60044 .59685 .59330 .58979 90............................................................ .64084 .63707 .63335 .62968 .62604 .62246 .61891 .61540 .61194 .60851 91............................................................ .65803 .65437 .65076 .64719 .64366 .64017 .63672 .63330 .62993 .62659 92............................................................ .67412 .67058 .66707 .66360 .66017 .65678 .65342 .65010 .64682 .64357 93............................................................ .68911 .68567 .68227 .67890 .67557 .67227 .66901 .66578 .66258 .65942 94............................................................ .70321 .69988 .69657 .69330 .69006 .68686 .68369 .68055 .67744 .67437 95............................................................ .71674 .71351 .71031 .70713 .70399 .70088 .69781 .69476 .69174 .68875 96............................................................ .72959 .72646 .72335 .72028 .71724 .71422 .71123 .70828 .70534 .70244 97............................................................ .74156 .73853 .73552 .73254 .72959 .72666 .72376 .72089 .71804 .71522 98............................................................ .75287 .74993 .74702 .74413 .74126 .73842 .73561 .73282 .73006 .72732 99............................................................ .76401 .76117 .75834 .75555 .75277 .75002 .74730 .74459 .74191 .73926 100........................................................... .77494 .77219 .76946 .76676 .76408 .76142 .75878 .75616 .75357 .75099 101........................................................... .78580 .78315 .78052 .77791 .77532 .77275 .77021 .76768 .76517 .76268 102........................................................... .79654 .79399 .79146 .78894 .78645 .78397 .78152 .77908 .77666 .77426 103........................................................... .80724 .80479 .80236 .79994 .79755 .79517 .79280 .79046 .78813 .78582 104........................................................... .81879 .81646 .81413 .81183 .80954 .80726 .80501 .80276 .80054 .79832 105........................................................... .83005 .82782 .82560 .82340 .82121 .81904 .81688 .81474 .81260 .81049 106........................................................... .84485 .84277 .84071 .83866 .83662 .83459 .83257 .83057 .82857 .82659 107........................................................... .86311 .86124 .85937 .85751 .85566 .85382 .85199 .85017 .84835 .84655 108........................................................... .89266 .89114 .88963 .88812 .88662 .88513 .88364 .88216 .88068 .87922 109........................................................... .94563 .94484 .94405 .94326 .94248 .94170 .94092 .94014 .93937 .93860 -------------------------------------------------------------------------------------------------------------------------------------------------------- [[Page 45]] (f) Effective dates. This section applies after April 30, 1999. [T.D. 7105, 36 FR 6480, Apr. 6, 1971; 36 FR 9512, May 26, 1971; 36 FR 12290, June 30, 1971, as amended by T.D. 7955, 49 FR 19976, May 11, 1984; T.D. 8540, 59 FR 30105, June 10, 1994; T.D. 8819, 64 FR 23190, Apr. 30, 1999; T.D. 8886, 65 FR 36910, June 12, 2000]