[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: 26CFR1.664-4A] [Page 234-258] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 1_INCOME TAXES--Table of Contents Sec. 1.664-4A Valuation of charitable remainder interests for which the valuation date is before May 1, 1999. (a) Valuation of charitable remainder interests for which the valuation date is [[Page 235]] before January 1, 1952. There was no provision for the qualification of a charitable remainder unitrust under section 664 until 1969. See Sec. 20.2031-7A(a) of this chapter (Estate Tax Regulations) for the determination of the present value of a charitable interest for which the valuation date is before January 1, 1952. (b) Valuation of charitable remainder interests for which the valuation date is after December 31, 1951, and before January 1, 1971. No charitable deduction is allowable for a transfer to a unitrust for which the valuation date is after the effective dates of the Tax Reform Act of 1969 unless the unitrust meets the requirements of section 664. See Sec. 20.2031-7A(b) of this chapter (Estate Tax Regulations) for the determination of the present value of a charitable remainder interest for which the valuation date is after December 31, 1951, and before January 1, 1971. (c) Valuation of charitable remainder unitrusts having certain payout sequences for transfers for which the valuation date is after December 31, 1970, and before December 1, 1983. For the determination of the present value of a charitable remainder unitrust for which the valuation date is after December 31, 1970, and before December 1, 1983, see Sec. 20.2031-7A(c) of this chapter (Estate Tax Regulations) and former Sec. 1.664-4(d) (as contained in the 26 CFR part 1 edition revised as of April 1, 1994). (d) Valuation of charitable remainder unitrusts having certain payout sequences for transfers for which the valuation date is after November 30, 1983, and before May 1, 1989--(1) In general. Except as otherwise provided in paragraph (d)(2) of this section, in the case of transfers made after November 30, 1983, for which the valuation date is before May 1, 1989, the present value of a remainder interest that is dependent on a term of years or the termination of the life of one individual is determined under paragraphs (d)(3) through (d)(6) of this section, provided that the amount of the payout as of any payout date during any taxable year of the trust is not larger than the amount that the trust could distribute on such date under Sec. 1.664-3(a)(1)(v) if the taxable year of the trust were to end on such date. The present value of the remainder interest in the trust is determined by computing the adjusted payout rate (as defined in paragraph (d)(3) of this section) and following the procedure outlined in paragraph (d)(4) or (d)(5) of this section, whichever is applicable. The present value of a remainder interest that is dependent on a term of years is computed under paragraph (d)(4) of this section. The present value of a remainder interest that is dependent on the termination of the life of one individual is computed under paragraph (d)(5) of this section. See paragraph (d)(2) of this section for testamentary transfers for which the valuation date is after November 30, 1983, and before August 9, 1984. (2) Rules for determining the present value for testamentary transfers where the decedent dies after November 30, 1983, and before August 9, 1984. For purposes of section 2055 or 2106, if-- (i) The decedent dies after November 30, 1983, and before August 9, 1984; or (ii) On December 1, 1983, the decedent was mentally incompetent so that the disposition of the property could not be changed, and the decedent died after November 30, 1983, without regaining competency to dispose of the decedent's property, or died within 90 days of the date on which the decedent first regained competency, the present value determined under this section of a remainder interest is determined in accordance with paragraph (d)(1) and paragraphs (d)(3) through (d)(6) of this section, or Sec. 1.664-4A(c), at the option of the taxpayer. (3) Adjusted payout rate. The adjusted payout rate is determined by multiplying the fixed percentage described in paragraph (a)(1)(i)(a) of Sec. 1.664-3 by the figure in column (2) of Table F(1) which describes the payout sequence of the trust opposite the number in column (1) of Table F(1) which corresponds to the number of months by which the valuation date for the first full taxable year of the trust precedes the first payout date for such taxable year. If the governing instrument does not prescribe when the distribution shall be made during the taxable year of the trust, see Sec. 1.664-4(a). In the case of a trust having a payout sequence for which no figures have been provided by Table F (1) and in the case of a trust [[Page 236]] which determines the fair market value of the trust assets by taking the average of valuations on more than one date during the taxable year, see Sec. 1.664-4(b). (4) Period is a term of years. If the period described in Sec. 1.664-3(a)(5) is a term of years, the factor which is used in determining the present value of the remainder interest is the factor under the appropriate adjusted payout rate in Table D in Sec. 1.664- 4(e)(6) that corresponds to the number of years in the term. If the adjusted payout rate is an amount which is between adjusted payout rates for which factors are provided in Table D, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying the net fair market value (as of the appropriate valuation date) of the property placed in trust by the factor determined under this paragraph (d)(4). For purposes of this section, the term appropriate valuation date means the date on which the property is transferred to the trust by the donor except that, for purposes of section 2055 or 2106, it means the date of death unless the alternate valuation date is elected in accordance with section 2032 and the regulations thereunder in which event it means the alternate valuation date. If the adjusted payout rate is greater than 14 percent, see Sec. 1.664-4(b). The application of this paragraph (d)(4) may be illustrated by the following example: Example. D transfers $100,000 to a charitable remainder unitrust on January 1, 1985. The trust instrument requires that the trust pay to D semiannually (on June 30 and December 31) 10 percent of the fair market value of the trust assets as of June 30th for a term of 15 years. The adjusted payout rate is 9.767 percent (10%x0.976731). The present value of the remainder interest is $21,404.90, computed as follows: Factor at 9.6 percent for 15 years............................ 0.220053 Factor at 9.8 percent for 15 years............................ .212862 --------- Difference................................................ .007191 9.767%- 9.6 / 0.2% x / .007191 X === .006004 Factor at 9.6 percent for 15 years........................... 0.220053 Less: X...................................................... .006004 Interpolated factor...................................... .214049 Present value of remainder interest = $100,000x0.214049 = $21,404.90 (5) Period is the life of one individual. If the period described in paragraph (a)(5) of Sec. 1.664-3 is the life of one individual, the factor that is used in determining the present value of the remainder interest is the factor under the appropriate adjusted payout rate in column (2) of Table E in paragraph (d)(6) of this section opposite the number in column (1) that corresponds to the age of the individual whose life measures the period. For purposes of the computations described in this paragraph (b)(5), the age of an individual is to be taken as the age of that individual at the individual's nearest birthday. If the adjusted payout rate is an amount which is between adjusted payout rates for which factors are provided for in Table E, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying the net fair market value (as of the appropriate valuation date) of the property placed in trust by the factor determined under this paragraph (b)(5). If the adjusted payout rate is greater than 14 percent, see Sec. 1.664-4(b). The application of this paragraph may be illustrated by the following example: Example. A, who will be 50 years old on April 15, 1985, transfers $100,000 to a charitable remainder unitrust on January 1, 1985. The trust instrument requires that the trust pay to A at the end of each taxable year of the trust 10 percent of the fair market value of the trust assets as of the beginning of each taxable year of the trust. The adjusted payout rate is 9.091 percent (10 percentx.909091). The present value of the remainder interest is $15,259.00 computed as follows: Factor at 9 percent at age 50................................. 0.15472 Factor at 9.2 percent at age 50............................... .15003 --------- Difference................................................ .00469 9.091%-9%/0.2%=X/0.00469 x=0.00213 Factor at 9 percent at age 50................................. .15472 Less: X....................................................... .00213 --------- Interpolated factor....................................... .15259 Present value of remainder interest= $100,000x0.15259=$15,259.00 (6) Actuarial tables for transfers for which the valuation date is after November 30, 1983, and before May 1, 1989. [[Page 237]] Table D in Sec. 1.664-4(e)(6) and the following tables shall be used in the application of the provisions of this section: Table E Table E--Single Life, Unisex--Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown--Applicable for Transfers After November 30, 1983, and Before May 1, 1989 ---------------------------------------------------------------------------------------------------------------- (2) Adjusted payout rate (1) Age ------------------------------------------------- 2.2% 2.4% 2.6% 2.8% 3.0% ---------------------------------------------------------------------------------------------------------------- 0............................................................. .23253 .20635 .18364 .16394 .14683 1............................................................. .22196 .19506 .17170 .15139 .13372 2............................................................. .22597 .19884 .17523 .15468 .13676 3............................................................. .23039 .20304 .17920 .15840 .14024 4............................................................. .23503 .20747 .18340 .16237 .14397 5............................................................. .23988 .21211 .18783 .16656 .14793 6............................................................. .24489 .21693 .19243 .17094 .15207 7............................................................. .25004 .22189 .19718 .17546 .15637 8............................................................. .25534 .22701 .20209 .18016 .16084 9............................................................. .26080 .23230 .20718 .18503 .16549 10............................................................ .26640 .23774 .21243 .19008 .17031 11............................................................ .27217 .24335 .21786 .19530 .17532 12............................................................ .27807 .24911 .22344 .20068 .18049 13............................................................ .28407 .25497 .22913 .20618 .18579 14............................................................ .29013 .26089 .23489 .21175 .19115 15............................................................ .29621 .26684 .24067 .21735 .19655 16............................................................ .30229 .27279 .24647 .22296 .20196 17............................................................ .30838 .27876 .25228 .22859 .20739 18............................................................ .31451 .28477 .25813 .23427 .21287 19............................................................ .32070 .29085 .26407 .24003 .21844 20............................................................ .32699 .29704 .27012 .24591 .22413 21............................................................ .33339 .30335 .27629 .25192 .22996 22............................................................ .33991 .30977 .28259 .25807 .23592 23............................................................ .34655 .31634 .28904 .26437 .24205 24............................................................ .35334 .32306 .29566 .27085 .24836 25............................................................ .36031 .32998 .30248 .27754 .25490 26............................................................ .36746 .33710 .30952 .28446 .26167 27............................................................ .37481 .34443 .31678 .29161 .26869 28............................................................ .38236 .35197 .32427 .29901 .27596 29............................................................ .39006 .35968 .33194 .30660 .28344 30............................................................ .39793 .36757 .33980 .31439 .29113 31............................................................ .40594 .37561 .34783 .32237 .29902 32............................................................ .41410 .38383 .35605 .33054 .30711 33............................................................ .42240 .39220 .36444 .33890 .31541 34............................................................ .43084 .40072 .37299 .34744 .32389 35............................................................ .43942 .40941 .38172 .35617 .33258 36............................................................ .44813 .41824 .39061 .36508 .34146 37............................................................ .45696 .42720 .39966 .37416 .35053 38............................................................ .46591 .43630 .40885 .38339 .35977 39............................................................ .47496 .44552 .41818 .39278 .36917 40............................................................ .48412 .45486 .42765 .40232 .37875 41............................................................ .49338 .46432 .43725 .41201 .38849 42............................................................ .50275 .47391 .44700 .42187 .39840 43............................................................ .51221 .48360 .45686 .43186 .40847 44............................................................ .52175 .49340 .46685 .44199 .41870 45............................................................ .53136 .50327 .47693 .45223 .42905 46............................................................ .54104 .51323 .48712 .46259 .43953 47............................................................ .55077 .52327 .49739 .47305 .45013 48............................................................ .56058 .53339 .50777 .48363 .46087 49............................................................ .57043 .54358 .51823 .49432 .47173 50............................................................ .58035 .55384 .52879 .50510 .48271 51............................................................ .59029 .56415 .53940 .51597 .49379 52............................................................ .60027 .57450 .55008 .52692 .50496 53............................................................ .61026 .58488 .56080 .53793 .51620 54............................................................ .62025 .59528 .57154 .54897 .52750 55............................................................ .63022 .60567 .58230 .56004 .53884 56............................................................ .64018 .61606 .59306 .57113 .55021 57............................................................ .65012 .62644 .60384 .58225 .56163 58............................................................ .66004 .63681 .61461 .59337 .57306 59............................................................ .66993 .64717 .62538 .60452 .58453 60............................................................ .67979 .65751 .63615 .61567 .59602 61............................................................ .68963 .66784 .64692 .62683 .60754 62............................................................ .69944 .67815 .65769 .63801 .61908 63............................................................ .70922 .68844 .66843 .64918 .63063 64............................................................ .71893 .69868 .67915 .66032 .64217 65............................................................ .72859 .70886 .68982 .67144 .65369 66............................................................ .73817 .71897 .70043 .68250 .66517 67............................................................ .74766 .72901 .71096 .69350 .67660 68............................................................ .75706 .73896 .72142 .70443 .68796 69............................................................ .76637 .74882 .73181 .71530 .69928 70............................................................ .77559 .75861 .74212 .72610 .71053 71............................................................ .78475 .76833 .75237 1.73685 1.72176 72............................................................ .79383 .77799 .76257 .74756 .73294 73............................................................ .80279 .78753 .77266 .75816 .74403 74............................................................ .81158 .79689 .78256 .76858 .75494 75............................................................ .82013 .80602 .79223 .77876 .76561 76............................................................ .82844 .81488 .80163 .78867 .77599 77............................................................ .83648 .82347 .81075 .79829 .78609 78............................................................ .84428 .83182 .81961 .80764 .79592 79............................................................ .85187 .83994 .82824 .81677 .80552 80............................................................ .85927 .84787 .83668 .82569 .81491 81............................................................ .86645 .85556 .84487 .83437 .82404 82............................................................ .87336 .86299 .85278 .84275 .83288 83............................................................ .88003 .87014 .86042 .85084 .84142 84............................................................ .88648 .87708 .86782 .85870 .84971 85............................................................ .89273 .88381 .87501 .86633 .85778 86............................................................ .89868 .89021 .88185 .87360 .86547 87............................................................ .90417 .89613 .88818 .88034 .87260 88............................................................ .90923 .90158 .89402 .88655 .87917 89............................................................ .91396 .90668 .89948 .89237 .88533 90............................................................ .91849 .91156 .90471 .89794 .89124 91............................................................ .92278 .91620 .90968 .90324 .89686 92............................................................ .92673 .92046 .91426 .90812 .90204 93............................................................ .93027 .92429 .91837 .91251 .90670 94............................................................ .93341 .92768 .92201 .91639 .91082 95............................................................ .93612 .93062 .92516 .91976 .91440 96............................................................ .93841 .93309 .92782 .92259 .91740 97............................................................ .94044 .93529 .93018 .92512 .92009 98............................................................ .94223 .93723 .93226 .92733 .92244 99............................................................ .94392 .93905 .93421 .92942 .92466 100........................................................... .94559 .94086 .93615 .93149 .92685 101........................................................... .94709 .94248 .93790 .93334 .92882 102........................................................... .94873 .94424 .93979 .93536 .93096 103........................................................... .95077 .94645 .94216 .93789 .93365 104........................................................... .95278 .94862 .94449 .94037 .93628 105........................................................... .95570 .95178 .94787 .94399 .94012 106........................................................... .96017 .95662 .95309 .94957 .94607 107........................................................... .96616 .96313 .96010 .95709 .95408 108........................................................... .97515 .97291 .97067 .96843 .96620 109........................................................... .98900 .98800 .98700 .98600 .98500 ---------------------------------------------------------------------------------------------------------------- Table E Table E--Single Life, Unisex--Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown--Applicable for Transfers After November 30, 1983, and Before May 1, 1989 ---------------------------------------------------------------------------------------------------------------- (2) Adjusted payout rate (1) Years ------------------------------------------------- 3.2% 3.4% 3.6% 3.8% 4.0% ---------------------------------------------------------------------------------------------------------------- 0............................................................. .13196 .11901 .10774 .09791 .08933 1............................................................. .11834 .10493 .09324 .08303 .07410 2............................................................. .12113 .10749 .09557 .08514 .07601 3............................................................. .12437 .11050 .09835 .08770 .07837 [[Page 238]] 4............................................................. .12787 .11376 .10138 .09052 .08098 5............................................................. .13159 .11725 .10465 .09357 .08382 6............................................................. .13549 .12092 .10810 .09680 .08684 7............................................................. .13956 .12476 .11171 .10019 .09002 8............................................................. .14380 .12877 .11549 .10376 .09337 9............................................................. .14822 .13296 .11946 .10751 .09691 10............................................................ .15282 .13734 .12361 .11144 .10063 11............................................................ .15761 .14190 .12795 .11556 .10454 12............................................................ .16257 .14663 .13247 .11986 .10863 13............................................................ .16764 .15149 .13711 .12428 .12283 14............................................................ .17279 .15643 .14182 .12878 .11712 15............................................................ .17798 .16140 .14657 .13331 .12143 16............................................................ .18318 .16638 .15133 .13785 .12576 17............................................................ .18840 .17138 .15611 .14241 .13010 18............................................................ .19367 .17643 .16094 .14702 .13449 19............................................................ .19903 .18157 .16586 .15172 .13897 20............................................................ .20452 .18685 .17092 .15655 .14358 21............................................................ .21014 .19226 .17612 .16153 .14833 22............................................................ .21591 .19783 .18146 .16665 .15324 23............................................................ .22185 .20356 .18698 .17195 .15832 24............................................................ .22798 .20949 .19270 .17746 .16361 25............................................................ .23434 .21565 .19866 .18321 .16914 26............................................................ .24094 .22207 .20489 .18922 .17494 27............................................................ .24780 .22875 .21138 .19551 .18102 28............................................................ .25492 .23570 .21814 .20208 .18739 29............................................................ .26226 .24288 .22514 .20889 .19400 30............................................................ .26982 .25029 .23239 .21596 .20088 31............................................................ .27759 .25792 .23985 .22324 .20798 32............................................................ .28557 .26577 .24755 .23078 .21533 33............................................................ .29377 .27385 .25548 .23855 .22293 34............................................................ .30217 .28214 .26364 .24656 .23077 35............................................................ .31079 .29065 .27203 .25481 .23887 36............................................................ .31961 .29939 .28065 .26330 .24721 37............................................................ .32863 .30833 .28950 .27202 .25579 38............................................................ .33784 .31747 .29855 .28096 .26460 39............................................................ .34722 .32680 .30780 .29011 .27363 40............................................................ .35679 .33633 .31727 .29948 .28290 41............................................................ .36654 .34606 .32693 .30908 .29239 42............................................................ .37648 .35599 .33683 .31890 .30213 43............................................................ .38659 .36610 .34691 .32894 .31209 44............................................................ .39687 .37640 .35720 .33918 .32227 45............................................................ .40728 .38685 .36765 .34961 .33265 46............................................................ .41785 .39746 .37828 .36023 .34323 47............................................................ .42856 .40823 .38908 .37103 .35400 48............................................................ .43941 .41917 .40006 .38202 .36499 49............................................................ .45040 .43025 .41121 .39320 .37617 50............................................................ .46153 .44149 .42252 .40457 .38756 51............................................................ .47277 .45286 .43398 .41609 .39911 52............................................................ .48412 .46435 .44558 .42776 .41084 53............................................................ .49556 .47595 .45731 .43958 .42272 54............................................................ .50707 .48763 .46913 .45151 .43473 55............................................................ .51864 .49939 .48104 .46354 .44685 56............................................................ .53026 .51121 .49303 .47567 .45908 57............................................................ .54192 .52310 .50510 .48789 .47143 58............................................................ .55363 .53503 .51723 .50019 .48387 59............................................................ .56538 .54703 .52945 .51258 .49642 60............................................................ .57717 .55909 .54173 .52506 .50906 61............................................................ .58901 .57120 .55408 .53763 .52181 62............................................................ .60087 .58336 .56650 .55028 .53466 63............................................................ .61277 .59556 .57898 .56300 .54760 64............................................................ .62467 .60778 .59149 .57577 .56060 65............................................................ .63655 .62000 .60402 .58857 .57365 66............................................................ .64842 .63221 .61654 .60139 .58672 67............................................................ .66023 .64439 .62905 .61420 .59980 68............................................................ .67200 .65653 .64154 .62699 .61289 69............................................................ .68373 .66865 .65400 .63978 .62598 70............................................................ .69541 .68072 .66645 .65257 .63908 71............................................................ .70708 .69279 .67890 .66538 .65222 72............................................................ .71870 .70484 .69134 .67819 .66538 73............................................................ .73025 .71682 .70372 .69095 .67850 74............................................................ .74163 .72863 .71595 .70356 .69147 75............................................................ .75275 .74019 .72792 .71593 .70421 76............................................................ .76360 .75147 .73962 .72802 .71667 77............................................................ .77415 .76246 .75102 .73981 .72883 78............................................................ .78443 .77318 .76214 .75133 .74073 79............................................................ .79448 .78365 .77303 .76261 .75238 80............................................................ .80432 .79392 .78371 .77369 .76384 81............................................................ .81390 .80393 .79413 .78450 .77504 82............................................................ .82317 .81362 .80423 .79499 .78590 83............................................................ .83214 .82301 .81402 .80517 .79645 84............................................................ .84086 .83214 .82355 .81508 .80674 85............................................................ .84935 .84104 .83284 .82476 .81679 86............................................................ .85745 .84953 .84172 .83401 .82640 87............................................................ .86496 .85741 .84996 .84260 .83533 88............................................................ .87189 .86468 .85757 .85054 .84359 89............................................................ .87838 .87150 .86471 .85799 .85135 90............................................................ .88461 .87806 .87157 .86516 .85881 91............................................................ .89055 .88430 .87812 .87200 .86594 92............................................................ .89602 .89006 .88416 .87831 .87252 93............................................................ .90094 .89524 .88959 .88400 .87846 94............................................................ .90530 .89983 .89441 .88904 .88372 95............................................................ .90908 .90381 .89359 .89341 .88828 96............................................................ .91226 .90716 .90211 .89709 .89212 97............................................................ .91510 .91015 .90525 .90038 .89555 98............................................................ .91759 .91277 .90800 .90326 .89855 99............................................................ .91993 .91524 .91058 .90596 .90137 100........................................................... .92225 .91768 .91315 .90865 .90417 101........................................................... .92433 .91987 .91544 .91104 .90667 102........................................................... .92659 .92225 .91793 .91364 .90938 103........................................................... .92943 .92524 .92107 .91692 .91280 104........................................................... .93221 .92816 .92413 .92012 .91614 105........................................................... .93627 .93244 .92863 .92483 .92105 106........................................................... .94257 .93909 .93562 .93217 .92872 107........................................................... .95107 .94808 .94509 .94211 .93914 108........................................................... .96396 .96173 .95950 .95728 .95505 109........................................................... .98400 .98300 .98200 .98100 .98000 ---------------------------------------------------------------------------------------------------------------- Table E Table E--Single Life, Unisex--Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown--Applicable for Transfers After November 30, 1983, and Before May 1, 1989 ---------------------------------------------------------------------------------------------------------------- (2) Adjusted payout rate (1) Age ------------------------------------------------- 4.2% 4.4% 4.6% 4.8% 5.0% ---------------------------------------------------------------------------------------------------------------- 0............................................................. .08183 .07527 .06952 .06448 .06005 1............................................................. .06629 .05945 .05344 .04817 .04354 2............................................................. .06801 .06098 .05481 .04939 .04460 3............................................................. .07017 .06297 .05663 .05104 .04611 4............................................................. .07259 .06520 .05868 .05294 .04786 5............................................................. .07523 .06765 .06096 .05505 .04982 6............................................................. .07805 .07029 .06342 .05734 .05195 7............................................................. .08103 .07307 .06603 .05978 .05423 8............................................................. .08418 .07603 .06880 .06238 .05666 9............................................................. .08752 .07917 .07175 .06516 .05928 10............................................................ .09103 .08249 .07488 .06811 .06206 11............................................................ .09473 .08600 .07820 .07125 .06503 12............................................................ .09861 .08968 .08169 .07456 .06817 [[Page 239]] 13............................................................ .10261 .09348 .08530 .07799 .07142 14............................................................ .10669 .09735 .08899 .08148 .07474 15............................................................ .11080 .10126 .09269 .08500 .07808 16............................................................ .11491 .10516 .09640 .08852 .08142 17............................................................ .11903 .10908 .10012 .09204 .08475 18............................................................ .12321 .11304 .10387 .09560 .08812 19............................................................ .12747 .11709 .10771 .09923 .09156 20............................................................ .13186 .12126 .11168 .10300 .09513 21............................................................ .13639 .12558 .11578 .10690 .09883 22............................................................ .14108 .13005 .12004 .11094 .10268 23............................................................ .14594 .13469 .12446 .11516 .10669 24............................................................ .15101 .13954 .12910 .11958 .11091 25............................................................ .15632 .14464 .13398 .12426 .11537 26............................................................ .16191 .15001 .13914 .12920 .12011 27............................................................ .16778 .15567 .14459 .13444 .12514 28............................................................ .17394 .16162 .15032 .13997 .13046 29............................................................ .18035 .16782 .15632 .14575 .13604 30............................................................ .18702 .17429 .16259 .15181 .14189 31............................................................ .19393 .18100 .16909 .15811 .14799 32............................................................ .20109 .18797 .17586 .16468 .15436 33............................................................ .20851 .19520 .18290 .17152 .16100 34............................................................ .21618 .20268 .19018 .17861 .16789 35............................................................ .22411 .21043 .19775 .18599 .17508 36............................................................ .23228 .21844 .20558 .19363 .18253 37............................................................ .24071 .22670 .21367 .20154 .19026 38............................................................ .24938 .23521 .22201 .20971 .19825 39............................................................ .25827 .24396 .23060 .21814 .20650 40............................................................ .26741 .25295 .23945 .22682 .21502 41............................................................ .27679 .26220 .24855 .23577 .22381 42............................................................ .28642 .27172 .25793 .24501 .23289 43............................................................ .29629 .28147 .26756 .25450 .24224 44............................................................ .30639 .29147 .27745 .26426 .25186 45............................................................ .31669 .30169 .28756 .27426 .26173 46............................................................ .32722 .31213 .29791 .28450 .27185 47............................................................ .33795 .32280 .30849 .29498 .28222 48............................................................ .34890 .33370 .31932 .30573 .29287 49............................................................ .36007 .34482 .33039 .31672 .30377 50............................................................ .37144 .35617 .34170 .32797 .31494 51............................................................ .38301 .36773 .35322 .33944 .32635 52............................................................ .39476 .37948 .36495 .35113 .33799 53............................................................ .40668 .39141 .37688 .36304 .34986 54............................................................ .41874 .40350 .38897 .37512 .36191 55............................................................ .43093 .41574 .40123 .38739 .37416 56............................................................ .44324 .42811 .41364 .39980 .38657 57............................................................ .45568 .44062 .42620 .41240 .39918 58............................................................ .46823 .45325 .43890 .42514 .41194 59............................................................ .48091 .46603 .45175 .43805 .42489 60............................................................ .49370 .47893 .46475 .45112 .43802 61............................................................ .50661 .49198 .47790 .46436 .45133 62............................................................ .51963 .50515 .49120 .47776 .46481 63............................................................ .53275 .51844 .50463 .49131 .47846 64............................................................ .54596 .53182 .51817 .50498 .49225 65............................................................ .55922 .54528 .53180 .51877 .50616 66............................................................ .57253 .55880 .54551 .53264 .52018 67............................................................ .58586 .57235 .55926 .54657 .53427 68............................................................ .59921 .58594 .57306 .56057 .54845 69............................................................ .61258 .59956 .58692 .57463 .56270 70............................................................ .62597 .61322 .60082 .58877 .57704 71............................................................ .63941 .62695 .61481 .60300 .59149 72............................................................ .65289 .64073 .62887 .61731 .60605 73............................................................ .66635 .65449 .64293 .63165 .62064 74............................................................ .67976 .66814 .65688 .64588 .63514 75............................................................ .69275 .68156 .67061 .65990 .64944 76............................................................ .70557 .69470 .68407 .67366 .66348 77............................................................ .71809 .70756 .69724 .68714 .67724 78............................................................ .73033 .72014 .71015 .70036 .69075 79............................................................ .74235 .73251 .72284 .71336 .70405 80............................................................ .75417 .74468 .73535 .72619 .71718 81............................................................ .76573 .75659 .74759 .73875 .73006 82............................................................ .77696 .76816 .75951 .75099 .74261 83............................................................ .78787 .77942 .77110 .76291 .75484 84............................................................ .79852 .79042 .78243 .77457 .76681 85............................................................ .80893 .80118 .79353 .78599 .77856 86............................................................ .81889 .81148 .80417 .79695 .78983 87............................................................ .82816 .82107 .81408 .80716 .80034 88............................................................ .83673 .82994 .82324 .81662 .81007 89............................................................ .84478 .83828 .83186 .82551 .81923 90............................................................ .85253 .84632 .84018 .83410 .82808 91............................................................ .85994 .85401 .84813 .84232 .83656 92............................................................ .86679 .86111 .85549 .84993 .84441 93............................................................ .87296 .86752 .86213 .85679 .85150 94............................................................ .87844 .87321 .86803 .86289 .85780 95............................................................ .88319 .87815 .87314 .86818 .86327 96............................................................ .88719 .88230 .87745 .87264 .86787 97............................................................ .89076 .88601 .88129 .87661 .87197 98............................................................ .89388 .88925 .88465 .88009 .87556 99............................................................ .89682 .89230 .88781 .88336 .87894 100........................................................... .89973 .89533 .89095 .88660 .88228 101........................................................... .90233 .89802 .89374 .88948 .88526 102........................................................... .90515 .90094 .89676 .89260 .88848 103........................................................... .90871 .90464 .90059 .89656 .89256 104........................................................... .91217 .90823 .90431 .90040 .89652 105........................................................... .91729 .91354 .90981 .90610 .90240 106........................................................... .92529 .92187 .91846 .91507 .91169 107........................................................... .93617 .93322 .93027 .92732 .92439 108........................................................... .95283 .95062 .94840 .94619 .94398 109........................................................... .97900 .97800 .97700 .97600 .97500 ---------------------------------------------------------------------------------------------------------------- Table E Table E--Single Life, Unisex--Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown--Applicable for Transfers After November 30, 1983, and Before May 1, 1989 ---------------------------------------------------------------------------------------------------------------- (2) Adjusted payout rate (1) Age ------------------------------------------------- 5.2% 5.4% 5.6% 5.8% 6.0% ---------------------------------------------------------------------------------------------------------------- 0............................................................. .05615 .05272 .04969 .04701 .04464 1............................................................. .03945 .03585 .03268 .02986 .02737 2............................................................. .04039 .03667 .03337 .03046 .02787 3............................................................. .04176 .03791 .03450 .03147 .02879 4............................................................. .04336 .03938 .03585 .03272 .02993 5............................................................. .04518 .04107 .03741 .03416 .03127 6............................................................. .04717 .04292 .03914 .03577 .03276 7............................................................. .04929 .04490 .04099 .03750 .03438 8............................................................. .05158 .04704 .04300 .03938 .03615 9............................................................. .05404 .04936 .04518 .04143 .03808 10............................................................ .05666 .05183 .04751 .04364 .04016 11............................................................ .05947 .05449 .05003 .04602 .04242 12............................................................ .06245 .05731 .05271 .04856 .04484 13............................................................ .06554 .06025 .05549 .05121 .04735 14............................................................ .06869 .06324 .05834 .05391 .04992 15............................................................ .07186 .06625 .06119 .05662 .05250 16............................................................ .07502 .06924 .06403 .05931 .05504 17............................................................ .07817 .07223 .06685 .06199 .05757 18............................................................ .08136 .07524 .06970 .06468 .06012 19............................................................ .08462 .07832 .07261 .06743 .06272 20............................................................ .08800 .08152 .07564 .07029 .06542 21............................................................ .09151 .08485 .07879 .07327 .06824 [[Page 240]] 22............................................................ .09516 .08831 .08207 .07638 .07119 23............................................................ .09897 .09193 .08551 .07964 .07428 24............................................................ .10299 .09576 .08915 .08310 .07756 25............................................................ .10725 .09982 .09302 .08679 .08108 26............................................................ .11179 .10416 .09717 .09075 .08486 27............................................................ .11661 .10878 .10160 .09500 .08892 28............................................................ .12173 .11370 .10632 .09953 .09328 29............................................................ .12710 .11888 .11130 .10432 .09788 30............................................................ .13276 .12433 .11656 .10938 .10276 31............................................................ .13865 .13002 .12205 .11469 .10787 32............................................................ .14482 .13599 .12783 .12026 .11326 33............................................................ .15126 .14223 .13387 .12612 .11892 34............................................................ .15796 .14874 .14018 .13223 .12485 35............................................................ .16494 .15553 .14678 .13864 .13107 36............................................................ .17221 .16260 .15366 .14533 .13757 37............................................................ .17975 .16996 .16082 .15231 .14435 38............................................................ .18756 .17758 .16826 .15955 .15142 39............................................................ .19563 .18547 .17597 .16708 .15875 40............................................................ .20397 .19364 .18395 .17488 .16638 41............................................................ .21259 .20209 .19223 .18298 .17430 42............................................................ .22152 .21084 .20082 .19140 .18254 43............................................................ .23071 .21988 .20969 .20010 .19107 44............................................................ .24019 .22920 .21885 .20910 .19991 45............................................................ .24992 .23878 .22828 .21837 .20902 46............................................................ .25991 .24864 .23799 .22793 .21842 47............................................................ .27016 .25876 .24798 .23777 .22812 48............................................................ .28070 .26918 .25826 .24792 .23812 49............................................................ .29150 .27987 .26883 .25837 .24843 50............................................................ .30258 .29084 .27970 .26911 .25905 51............................................................ .31391 .30208 .29084 .28014 .26996 52............................................................ .32548 .31358 .30224 .29144 .28115 53............................................................ .33729 .32532 .31390 .30302 .29263 54............................................................ .34931 .33728 .32579 .31482 .30434 55............................................................ .36152 .34945 .33790 .32686 .31631 56............................................................ .37392 .36181 .35022 .33912 .32850 57............................................................ .38652 .37438 .36276 .35162 .34093 58............................................................ .39929 .38715 .37550 .36432 .35359 59............................................................ .41226 .40013 .38847 .37727 .36650 60............................................................ .42542 .41331 .40165 .39044 .37965 61............................................................ .43878 .42670 .41506 .40386 .39306 62............................................................ .45233 .44029 .42869 .41750 .40671 63............................................................ .46606 .45409 .44253 .43138 .42060 64............................................................ .47994 .46805 .45656 .44545 .43471 65............................................................ .49397 .48217 .47076 .45971 .44902 66............................................................ .50811 .49642 .48510 .47413 .46350 67............................................................ .52235 .51079 .49957 .48869 .47814 68............................................................ .53668 .52525 .51416 .50339 .49293 69............................................................ .55110 .53983 .52888 .51823 .50788 70............................................................ .56563 .55453 .54373 .53322 .52299 71............................................................ .58029 .56938 .55875 .54839 .53830 72............................................................ .59507 .58436 .57392 .56374 .55380 73............................................................ .60990 .59941 .58917 .57918 .56942 74............................................................ .62465 .61439 .60437 .59458 .58502 75............................................................ .63920 .62919 .61940 .60983 .60046 76............................................................ .65351 .64375 .63419 .62484 .61568 77............................................................ .66755 .65804 .64873 .63961 .63066 78............................................................ .68133 .67209 .66303 .65414 .64542 79............................................................ .69492 .68595 .67714 .66850 .66001 80............................................................ .70834 .69965 .69111 .68272 .67448 81............................................................ .72151 .71311 .70484 .69671 .68872 82............................................................ .73436 .72624 .71825 .71039 .70265 83............................................................ .74689 .73906 .73135 .72376 .71627 84............................................................ .75917 .75163 .74421 .73688 .72967 85............................................................ .77122 .76398 .75685 .74980 .74286 86............................................................ .78280 .77586 .76901 .76224 .75556 87............................................................ .79359 .78693 .78036 .77386 .76744 88............................................................ .80360 .79720 .79088 .78463 .77846 89............................................................ .81302 .80688 .80081 .79480 .78886 90............................................................ .82213 .81624 .81041 .80465 .79894 91............................................................ .83086 .82522 .81963 .81410 .80862 92............................................................ .83895 .83354 .82818 .82287 .81762 93............................................................ .84626 .84106 .83591 .83081 .82575 94............................................................ .85275 .84774 .84278 .83787 .83299 95............................................................ .85839 .85355 .84876 .84400 .83929 96............................................................ .86313 .85844 .85378 .84916 .84458 97............................................................ .86737 .86280 .85826 .85377 .84930 98............................................................ .87107 .86661 .86218 .85779 .85343 99............................................................ .87455 .87019 .86586 .86157 .85730 100........................................................... .87800 .87374 .86951 .86532 .86115 101........................................................... .88106 .87689 .87275 .86863 .86455 102........................................................... .88437 .88030 .87625 .87222 .86822 103........................................................... .88858 .88463 .88070 .87679 .87290 104........................................................... .89266 .88882 .88500 .88120 .87741 105........................................................... .89872 .89506 .89141 .88778 .88417 106........................................................... .90832 .90496 .90161 .89828 .89496 107........................................................... .92146 .91854 .91562 .91271 .90981 108........................................................... .94177 .93956 .93736 .93516 .93296 109........................................................... .97400 .97300 .97200 .97100 .97000 ---------------------------------------------------------------------------------------------------------------- Table E Table E--Single Life, Unisex--Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown--Applicable for Transfers After November 30, 1983, and Before May 1, 1989 ---------------------------------------------------------------------------------------------------------------- (2) Adjusted Payout Rate (1) Age ------------------------------------------------- 6.2% 6.4% 6.6% 6.8% 7.0% ---------------------------------------------------------------------------------------------------------------- 0............................................................. .04253 .04066 .03899 .03751 .03618 1............................................................. .02516 .02320 .02145 .01989 .01850 2............................................................. .02557 .02353 .02171 .02008 .01862 3............................................................. .02640 .02427 .02237 .02067 .01915 4............................................................. .02744 .02523 .02325 .02147 .01988 5............................................................. .02868 .02638 .02431 .02246 .02080 6............................................................. .03008 .02767 .02552 .02359 .02185 7............................................................. .03159 .02909 .02685 .02483 .02302 8............................................................. .03325 .03065 .02831 .02621 .02432 9............................................................. .03507 .03236 .02993 .02774 .02576 10............................................................ .03704 .03423 .03170 .02941 .02735 11............................................................ .03918 .03626 .03363 .03125 .02910 12............................................................ .04148 .03845 .03571 .03323 .03099 13............................................................ .04387 .04073 .03788 .03531 .03297 14............................................................ .04632 .04305 .04010 .03742 .03499 15............................................................ .04876 .04538 .04231 .03953 .03699 16............................................................ .05118 .04767 .04449 .04159 .03896 17............................................................ .05357 .04994 .04663 .04362 .04088 18............................................................ .05598 .05221 .04878 .04565 .04280 19............................................................ .05843 .05453 .05097 .04772 .04476 20............................................................ .06099 .05694 .05325 .04988 .04679 21............................................................ .06365 .05946 .05564 .05213 .04893 22............................................................ .06644 .06210 .05813 .05449 .05116 23............................................................ .06937 .06488 .06076 .05699 .05352 24............................................................ .07249 .06784 .06357 .05965 .05605 25............................................................ .07584 .07103 .06660 .06254 .05879 26............................................................ .07945 .07447 .06989 .06567 .06178 27............................................................ .08334 .07819 .07345 .06907 .06503 28............................................................ .08751 .08219 .07729 .07275 .06856 29............................................................ .09194 .08645 .98137 .07667 .07233 30............................................................ .09663 .09096 .08572 .08086 .07635 [[Page 241]] 31............................................................ .10156 .09572 .09030 .08527 .08060 32............................................................ .10677 .10074 .09515 .08995 .08512 33............................................................ .11224 .10604 .10027 .09490 .08990 34............................................................ .11798 .11159 .10564 .10010 .09494 35............................................................ .12401 .11744 .11131 .10560 .10026 36............................................................ .13033 .12357 .11727 .11137 .10586 37............................................................ .13693 .12999 .12350 .11743 .11175 38............................................................ .14380 .13668 .13002 .12377 .11791 39............................................................ .15096 .14366 .13681 .13038 .12436 40............................................................ .15841 .15092 .14390 .13729 .13109 41............................................................ .16615 .15848 .15128 .14450 .13812 42............................................................ .17421 .16637 .15899 .15204 .14549 43............................................................ .18257 .17456 .16700 .15988 .15316 44............................................................ .19124 .18306 .17533 .16804 .16115 45............................................................ .20018 .19184 .18395 .17649 .16943 46............................................................ .20943 .20092 .19287 .18524 .17802 47............................................................ .21897 .21030 .20209 .19431 .18692 48............................................................ .22883 .22001 .21165 .20371 .19616 49............................................................ .23900 .23004 .22152 .21343 .20573 50............................................................ .24948 .24039 .23173 .22349 .21565 51............................................................ .26027 .25104 .24225 .23387 .22589 52............................................................ .27135 .26200 .25308 .24457 .23645 53............................................................ .28271 .27325 .26421 .25558 .24733 54............................................................ .29433 .28476 .27561 .26686 .25848 55............................................................ .30621 .29654 .28728 .27842 .26993 56............................................................ .31832 .30856 .29921 .29025 .28165 57............................................................ .33068 .32085 .31142 .30236 .29367 58............................................................ .34329 .33339 .32388 .31474 .30595 59............................................................ .35615 .34620 .33662 .32741 .31855 60............................................................ .36927 .35927 .34964 .34037 .33143 61............................................................ .38265 .37262 .36295 .35362 .34463 62............................................................ .39630 .38625 .37655 .36718 .35814 63............................................................ .41020 .40014 .39043 .38104 .37196 64............................................................ .42432 .41428 .40456 .39516 .38606 65............................................................ .43866 .42864 .41893 .40953 .40042 66............................................................ .45320 .44321 .43353 .42414 .41503 67............................................................ .46790 .45796 .44832 .43896 .42987 68............................................................ .48277 .47289 .46330 .45398 .44492 69............................................................ .49781 .48802 .47849 .46923 .46021 70............................................................ .51303 .50333 .49389 .48470 .47574 71............................................................ .52847 .51888 .50954 .50044 .49156 72............................................................ .54412 .53466 .52544 .51644 .50766 73............................................................ .55990 .55059 .54151 .52363 .52396 74............................................................ .57566 .56652 .55758 .54885 .54030 75............................................................ .59129 .58232 .57354 .56496 .55655 76............................................................ .60671 .59792 .58932 .58089 .57263 77............................................................ .62189 .61330 .60487 .59661 .58851 78............................................................ .63687 .62847 .62024 .61215 .60422 79............................................................ .65168 .64349 .63546 .62756 .61981 80............................................................ .66637 .65841 .65058 .64289 .63532 81............................................................ .68085 .67312 .66551 .65802 .65066 82............................................................ .69503 .68753 .68014 .67287 .66571 83............................................................ .70890 .70164 .69448 .68743 .68048 84............................................................ .72255 .71553 .70861 .70179 .69506 85............................................................ .73600 .72924 .72257 .71598 .70948 86............................................................ .74897 .7446 .73693 .72969 .72342 87............................................................ .76109 .75483 .74864 .74252 .73647 88............................................................ .77235 .76631 .76035 .75445 .74862 89............................................................ .78298 .77717 .77142 .76573 .76011 90............................................................ .79329 .78770 .78217 .77669 .77127 91............................................................ .80320 .79783 .79252 .78725 .78204 92............................................................ .81241 .80725 .80214 .79708 .79206 93............................................................ .82074 .81578 .81086 .80598 .80115 94............................................................ .82816 .82337 .81862 .81391 .80924 95............................................................ .83461 .82997 .82537 .82081 .81629 96............................................................ .84003 .83552 .82105 .82661 .82221 97............................................................ .84487 .84048 .83612 .82179 .82750 98............................................................ .84910 .84481 .84054 .83631 .83211 99............................................................ .85307 .84887 .84469 .84055 .83644 100........................................................... .85701 .85290 .84882 .84476 .84073 101........................................................... .86049 .85645 .85244 .84846 .84451 102........................................................... .86424 .86029 .85637 .85247 .84859 103........................................................... .86904 .86520 .86138 .85758 .85381 104........................................................... .87365 .86991 .86619 .86249 .85880 105........................................................... .88058 .87700 .87343 .86988 .86635 106........................................................... .89165 .88835 .88506 .88179 .87852 107........................................................... .90692 .90404 .90116 .89829 .89542 108........................................................... .93077 .92858 .92639 .92420 .92201 109........................................................... .96900 .96800 .96700 .96600 .96500 ---------------------------------------------------------------------------------------------------------------- Table E Table E--Single Life, Unisex--Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown--Applicable for Transfers After November 30, 1983, and Before May 1, 1989 ---------------------------------------------------------------------------------------------------------------- (2) Adjusted payout rate (1) Age ------------------------------------------------- 7.2% 7.4% 7.6% 7.8% 8.0% ---------------------------------------------------------------------------------------------------------------- 0............................................................. .03499 .03392 .03296 .03209 .03130 1............................................................. .01725 .01613 .01513 .01422 .01340 2............................................................. .01732 .01615 .01509 .01414 .01329 3............................................................. .01778 .01656 .01545 .01446 .01356 4............................................................. .01846 .01717 .01601 .01497 .01402 5............................................................. .01930 .01796 .01674 .01574 .01465 6............................................................. .02029 .01888 .01761 .01645 .01541 7............................................................. .02138 .01991 .01857 .01736 .01627 8............................................................. .02261 .02106 .01966 .01839 .01724 9............................................................. .02397 .02236 .02089 .01956 .01835 10............................................................ .02548 .02379 .02225 .02086 .01959 11............................................................ .02715 .02538 .02377 .02231 .02098 12............................................................ .02895 .02710 .02542 .02389 .02250 13............................................................ .03085 .02892 .02716 .02556 .02410 14............................................................ .03278 .03076 .02893 .02725 .02572 15............................................................ .03469 .03259 .03067 .02892 .02732 16............................................................ .03656 .03437 .03237 .03054 .02886 17............................................................ .03938 .03610 .03401 .03210 .03035 18............................................................ .04020 .03782 .03564 .03364 .03181 19............................................................ .04204 .03956 .03729 .03520 .03328 20............................................................ .04397 .04138 .03901 .03683 .03483 21............................................................ .04599 .04329 .04081 .03853 .03644 22............................................................ .04810 .04529 .04270 .04032 .03813 23............................................................ .05033 .04740 .04470 .04222 .03992 24............................................................ .05273 .04968 .04686 .04427 .04187 25............................................................ .05534 .05216 .04922 .04651 .04400 26............................................................ .05819 .05488 .05182 .04898 .04636 27............................................................ .06130 .05785 .05466 .05170 .04896 28............................................................ .06468 .06109 .05777 .05468 .05182 29............................................................ .06830 .06457 .06110 .05789 .05490 30............................................................ .07217 .06829 .06469 .06134 .05822 31............................................................ .07627 .07224 .06849 .06500 .06174 32............................................................ .08062 .07644 .07254 .06891 .06552 33............................................................ .08524 .08090 .07686 .07308 .06955 34............................................................ .09012 .08562 .08142 .07749 .07382 35............................................................ .09528 .09062 .08626 .08218 .07836 36............................................................ .10071 .09589 .09137 .08714 .08317 37............................................................ .10643 .10144 .09676 .09237 .08825 38............................................................ .11242 .10727 .10243 .09788 .09361 39............................................................ .11869 .11337 .10837 .10366 .09923 [[Page 242]] 40............................................................ .12526 .11977 .11460 .10973 .10514 41............................................................ .13212 .12646 .12113 .11609 .11135 42............................................................ .13931 .13349 .12799 .12279 .11789 43............................................................ .14681 .14082 .13515 .12980 .12473 44............................................................ .15463 .14847 .14264 .13712 .13189 45............................................................ .16274 .15642 .15042 .14474 .13935 46............................................................ .17117 .16468 .15853 .15268 .14713 47............................................................ .17991 .17326 .16694 .16094 .15523 48............................................................ .18900 .18219 .17571 .16955 .16368 49............................................................ .19841 .19145 .18481 .17850 .17248 50............................................................ .20818 .20106 .19428 .18781 .18163 51............................................................ .21827 .21101 .20407 .19745 .19113 52............................................................ .22869 .22129 .21421 .20745 .20098 53............................................................ .23944 .23190 .22468 .21778 .21117 54............................................................ .25047 .24280 .23545 .22841 .22167 55............................................................ .26180 .25400 .24653 .23936 .23249 56............................................................ .27341 .26550 .25790 .25061 .24361 57............................................................ .28532 .27729 .26959 .26218 .25505 58............................................................ .29751 .28938 .28157 .27405 .26681 59............................................................ .31001 .30180 .29388 .28626 .27892 60............................................................ .32282 .31452 .30652 .29880 .29136 61............................................................ .33595 .32758 .31950 .31169 .30416 62............................................................ .34941 .34097 .33282 .32494 .31733 63............................................................ .36318 .35469 .34648 .33854 .33085 64............................................................ .37725 .36872 .36046 .35246 .34472 65............................................................ .39159 .38304 .37474 .36670 .35891 66............................................................ .40620 .39763 .38931 .38124 .37340 67............................................................ .42104 .41247 .40414 .39605 .38819 68............................................................ .43611 .42755 .41923 .41113 .40326 69............................................................ .45144 .44290 .43459 .42650 .41863 70............................................................ .46702 .45852 .45025 .44218 .43432 71............................................................ .48291 .47447 .46623 .45820 .45037 72............................................................ .49909 .49072 .48255 .47458 .46679 73............................................................ .51549 .50721 .49912 .49912 .48349 74............................................................ .53195 .52377 .51578 .50796 .50031 75............................................................ .54832 .54027 .53238 .52466 .51710 76............................................................ .56454 .55661 .54884 .54123 .53377 77............................................................ .58057 .57278 .56514 .55765 .55030 78............................................................ .59644 .58879 .58129 .58393 .56670 79............................................................ .61219 .60471 .59736 .59013 .58304 80............................................................ .62788 .62057 .61338 .60632 .59936 81............................................................ .64341 .63628 .62926 .62236 .61556 82............................................................ .65866 .65172 .64488 .63815 .63151 83............................................................ .67364 .66689 .66024 .65369 .64723 84............................................................ .68843 .68189 .67544 .66907 .66279 85............................................................ .70307 .69674 .69050 .68433 .67825 86............................................................ .71723 .71112 .70508 .69912 .69323 87............................................................ .73050 .72460 .71877 .71300 .70731 88............................................................ .74285 .73715 .73151 .72593 .72042 89............................................................ .75454 .74903 .74358 .73819 .73286 90............................................................ .76591 .76060 .75534 .75014 .74499 91............................................................ .77688 .77176 .76670 .76169 .75672 92............................................................ .78709 .78217 .77729 .77245 .76766 93............................................................ .79635 .79160 .78690 .78223 .77761 94............................................................ .80461 .80002 .79547 .79096 .78648 95............................................................ .81180 .80735 .80394 .79856 .79421 96............................................................ .81784 .81351 .80921 .80494 .80071 97............................................................ .82324 .81901 .81481 .81065 .80651 98............................................................ .82794 .82380 .81969 .81562 .81157 99............................................................ .83235 .82830 .83427 .82028 .81631 100........................................................... .83674 .83276 .82882 .82490 .82101 101........................................................... .84058 .83668 .83280 .82895 .82512 102........................................................... .84474 .84091 .83710 .83332 .82956 103........................................................... .85006 .84633 .84262 .83893 .83526 104........................................................... .85514 .85150 .84787 .84427 .84068 105........................................................... .86284 .85934 .85585 .85239 .84893 106........................................................... .87527 .87204 .86881 .86559 .86239 107........................................................... .89257 .88972 .88688 .88404 .88121 108........................................................... .91983 .91765 .91547 .91330 .91113 109........................................................... .96400 .96300 .96200 .96100 .96000 ---------------------------------------------------------------------------------------------------------------- Table E Table E--Single Life, Unisex--Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown--Applicable for Transfers After November 30, 1983, and Before May 1, 1989 ---------------------------------------------------------------------------------------------------------------- (2) Adjusted payout rate (1) Age ------------------------------------------------- 8.2% 8.4% 8.6% 8.8% 9.0% ---------------------------------------------------------------------------------------------------------------- 0............................................................. .03059 .02995 .02936 .02882 .02833 1............................................................. .01267 .01200 .01139 .01084 .01033 2............................................................. .01251 .01181 .01117 .01059 .01006 3............................................................. .01274 .01200 .01133 .01072 .01016 4............................................................. .01316 .01239 .01168 .01103 .01044 5............................................................. .01375 .01293 .01218 .01150 .01088 6............................................................. .01446 .01360 .01281 .01209 .01144 7............................................................. .01527 .01436 .01353 .01277 .01208 8............................................................. .01619 .01523 .01436 .01356 .01283 9............................................................. .01725 .01624 .01532 .01448 .01370 10............................................................ .01843 .01737 .01640 .01551 .01470 11............................................................ .01976 .01865 .01763 .01669 .01583 12............................................................ .02122 .02005 .01898 .01800 .01709 13............................................................ .02276 .02153 .02041 .01937 .01842 14............................................................ .02432 .02303 .02185 .02077 .01977 15............................................................ .02585 .02451 .02327 .02213 .02108 16............................................................ .02732 .02591 .02462 .02342 .02232 17............................................................ .02874 .02726 .02590 .02465 .02349 18............................................................ .03013 .02858 .02715 .02584 .02462 19............................................................ .03152 .02990 .02841 .02703 .02575 20............................................................ .03298 .03128 .02971 .02826 .02692 21............................................................ .03451 .03272 .03108 .02956 .02815 22............................................................ .03611 .03424 .03251 .03091 .02944 23............................................................ .03781 .03585 .03404 .03236 .03081 24............................................................ .03965 .03760 .03570 .03393 .03230 25............................................................ .04168 .03953 .03753 .03568 .03396 26............................................................ .04393 .04168 .03958 .03764 .03583 27............................................................ .04642 .04406 .04186 .03982 .03792 28............................................................ .04916 .04669 .04439 .04224 .04025 29............................................................ .05212 .04953 .04712 .04487 .04277 30............................................................ .05531 .05260 .05008 .04772 .04552 31............................................................ .05871 .05588 .05324 .05077 .04846 32............................................................ .06236 .05940 .05663 .05405 .05163 33............................................................ .06625 .06316 .06027 .05756 .05502 34............................................................ .07038 .06716 .06414 .06131 .05865 35............................................................ .07478 .07142 .06827 .06531 .06253 36............................................................ .07944 .07595 .07266 .06957 .06667 37............................................................ .08438 .08074 .07732 .07410 .07106 38............................................................ .08958 .08580 .08223 .07888 .07571 39............................................................ .09506 .09112 .08742 .08392 .08061 40............................................................ .10081 .09673 .09288 .08924 .08580 41............................................................ .10687 .10263 .09863 .09484 .09126 42............................................................ .11325 .10886 .10471 .10078 .09705 43............................................................ .11993 .11539 .11109 .10701 .10314 44............................................................ .12694 .12224 .11779 .11356 .10955 45............................................................ .13424 .12939 .12478 .12040 .11624 46............................................................ .14186 .13686 .13210 .12757 .12326 47............................................................ .14980 .14464 .13973 .13505 .13059 48............................................................ .15810 .15278 .14772 .14289 .13828 [[Page 243]] 49............................................................ .16674 .16127 .15605 .15107 .14631 50............................................................ .17574 .17012 .16475 .15962 .15472 51............................................................ .18510 .17932 .17381 .16853 .16348 52............................................................ .19480 .18888 .18322 .17779 .17260 53............................................................ .20484 .19878 .19298 .18741 .18208 54............................................................ .21520 .20901 .20306 .19735 .19188 55............................................................ .22589 .21955 .21347 .20763 .20202 56............................................................ .23688 .23041 .22420 .21822 .21248 57............................................................ .24820 .24161 .23527 .22917 .22329 58............................................................ .25984 .25313 .24667 .24044 .23444 59............................................................ .27184 .26501 .25843 .25209 .24596 60............................................................ .28417 .27724 .27055 .26409 .25786 61............................................................ .29688 .28985 .28306 .27650 .27015 62............................................................ .30996 .30284 .29596 .28929 .28285 63............................................................ .32341 .31621 .30924 .30249 .29595 64............................................................ .33721 .32994 .32289 .31605 .30943 65............................................................ .35134 .34401 .33689 .32999 .32329 66............................................................ .36580 .35841 .35124 .34427 .33750 67............................................................ .38055 .37312 .36590 .35889 .35206 68............................................................ .39559 .38814 .38089 .37383 .36696 69............................................................ .41096 .40349 .39622 .38913 .38222 70............................................................ .42665 .41918 .41190 .40480 .39787 71............................................................ .44273 .43527 .42799 .42089 .41395 72............................................................ .45919 .45176 .44450 .43741 .43049 73............................................................ .47594 .46856 .46134 .45428 .44738 74............................................................ .49283 .48550 .47834 .47132 .46446 75............................................................ .50969 .50244 .49534 .48838 .48157 76............................................................ .52646 .51929 .51226 .50537 .49862 77............................................................ .54309 .53601 .52907 .52226 .51558 78............................................................ .55960 .55263 .54579 .53907 .53247 79............................................................ .57606 .56921 .56248 .55586 .54935 80............................................................ .59253 .58580 .57919 .57269 .56629 81............................................................ .60887 .60229 .59581 .58943 .58315 82............................................................ .62498 .61855 .61221 .60597 .59982 83............................................................ .64086 .63459 .62840 .62230 .61629 84............................................................ .65660 .65049 .64447 .63852 .63266 85............................................................ .67224 .66631 .66046 .65468 .64898 86............................................................ .68742 .68167 .67600 .67040 .66486 87............................................................ .70168 .69611 .69061 .68518 .67980 88............................................................ .71497 .70958 .70425 .69897 .69376 89............................................................ .72758 .72236 .71720 .71208 .70702 90............................................................ .73989 .73484 .72985 .72490 .72000 91............................................................ .75180 .74693 .74210 .73732 .73259 92............................................................ .76292 .75821 .75355 .74894 .74436 93............................................................ .77302 .76848 .76397 .75951 .75508 94............................................................ .78204 .77764 .77328 .76895 .76466 95............................................................ .78991 .78563 .78139 .77719 .77302 96............................................................ .79651 .79234 .78821 .78411 .78003 97............................................................ .80241 .79834 .79430 .79029 .78630 98............................................................ .80755 .80356 .79960 .79567 .79176 99............................................................ .81236 .80845 .80456 .80071 .79687 100........................................................... .81715 .81331 .80949 .80571 .80195 101........................................................... .82132 .81754 .81379 .81006 .80636 102........................................................... .82582 .82211 .81842 .81476 .81111 103........................................................... .83162 .82799 .82439 .82080 .81724 104........................................................... .83711 .83356 .83003 .82652 .82302 105........................................................... .84550 .84208 .83867 .83528 .83191 106........................................................... .85920 .85602 .85285 .84969 .84655 107........................................................... .87839 .87558 .87277 .86997 .86718 108........................................................... .90896 .90679 .90463 .90246 .90030 109........................................................... .95900 .95800 .95700 .95600 .95500 ---------------------------------------------------------------------------------------------------------------- Table E Table E--Single Life, Unisex--Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown--Applicable for Transfers After November 30, 1983, and Before May 1, 1989 ---------------------------------------------------------------------------------------------------------------- (2) Adjusted payout Rate (1) Age ------------------------------------------------- 9.2% 9.4% 9.6% 9.8% 10.0% ---------------------------------------------------------------------------------------------------------------- 0............................................................. .02788 .02747 .02709 .02673 .02641 1............................................................. .00987 .00945 .00906 .00871 .00838 2............................................................. .00957 .00913 .00872 .00835 .00800 3............................................................. .00965 .00918 .00875 .00836 .00799 4............................................................. .00991 .00941 .00896 .00854 .00815 5............................................................. .01031 .00979 .00931 .00887 .00846 6............................................................. .01084 .01028 .00978 .00931 .00888 7............................................................. .01144 .01086 .01032 .00983 .00937 8............................................................. .01216 .01154 .01097 .01044 .00996 9............................................................. .01299 .01234 .01174 .01118 .01067 10............................................................ .01395 .01326 .01262 .01204 .01149 11............................................................ .01504 .01432 .01364 .01302 .01245 12............................................................ .01626 .01549 .01478 .01413 .01352 13............................................................ .01755 .01674 .01599 .01530 .01466 14............................................................ .01885 .01800 .01721 .01648 .01581 15............................................................ .02011 .01922 .01839 .01762 .01691 16............................................................ .02130 .02036 .01949 .01869 .01794 17............................................................ .02243 .02144 .02052 .01967 .01888 18............................................................ .02350 .02246 .02150 .02061 .01978 19............................................................ .02457 .02348 .02247 .02153 .02065 20............................................................ .02569 .02454 .02347 .02248 .02156 21............................................................ .02685 .02564 .02452 .02347 .02250 22............................................................ .02806 .02679 .02561 .02451 .02348 23............................................................ .02936 .02802 .02677 .02561 .02453 24............................................................ .03078 .02937 .02805 .02683 .02569 25............................................................ .03236 .03087 .02949 .02820 .02699 26............................................................ .03415 .03258 .03112 .02975 .02848 27............................................................ .03615 .03450 .03295 .03151 .03017 28............................................................ .03838 .03664 .03502 .03350 .03208 29............................................................ .04081 .03898 .03727 .03567 .03416 30............................................................ .04346 .04154 .03973 .03804 .03646 31............................................................ .04630 .04427 .04237 .04059 .03892 32............................................................ .04936 .04723 .04523 .04335 .04159 33............................................................ .05264 .05041 .04831 .04633 .04448 34............................................................ .05615 .05381 .05160 .04952 .04757 35............................................................ .05992 .05746 .05514 .05296 .05090 36............................................................ .06393 .06135 .05892 .05663 .05447 37............................................................ .06820 .06550 .06295 .06055 .05828 38............................................................ .07272 .06990 .06723 .06471 .06233 39............................................................ .07749 .07454 .07175 .06912 .06662 40............................................................ .08254 .07946 .07655 .07379 .07117 41............................................................ .08787 .08466 .08162 .07073 .07599 42............................................................ .09352 .09018 .08700 .08399 .08112 43............................................................ .09947 .09599 .09268 .08953 .08654 44............................................................ .10573 .10211 .09866 .09539 .09227 45............................................................ .11229 .10852 .10494 .10152 .09827 46............................................................ .11916 .11525 .11153 .10798 .10459 47............................................................ .12634 .12229 .11843 .11474 .11122 48............................................................ .13388 .12969 .12568 .12186 .11820 49............................................................ .14177 .13743 .13329 .12932 .12553 50............................................................ .15003 .14555 .14126 .13716 .13322 51............................................................ .15865 .15402 .14959 .14534 .14127 52............................................................ .16763 .16286 .15828 .15390 .14969 53............................................................ .17696 .17205 .16734 .16281 .15847 54............................................................ .18662 .18157 .17672 .17206 .16758 55............................................................ .19662 .19144 .18645 .18165 .17703 56............................................................ .20695 .20163 .19651 .19157 .18682 57............................................................ .21763 .21218 .20693 .20186 .19698 58............................................................ .22865 .22307 .21769 .21250 .20749 59............................................................ .24005 .23435 .22885 .22353 .21839 60............................................................ .25183 .24601 .24038 .23494 .22969 61............................................................ .26401 .25808 .25234 .24678 .24141 62............................................................ .27661 .27056 .26471 .25905 .25356 63............................................................ .28961 .28347 .27752 .27175 .26615 64............................................................ .30300 .29677 .29072 .28486 .27916 65............................................................ .31678 .31046 .30433 .29837 .29259 [[Page 244]] 66............................................................ .33093 .32454 .31832 .31228 .30641 67............................................................ .34542 .33897 .33268 .32657 .32062 68............................................................ .36027 .35376 .34742 .34124 .33522 69............................................................ .37550 .36894 .36255 .35632 .35024 70............................................................ .39111 .38452 .37809 .37182 .36570 71............................................................ .40719 .40058 .39412 .38782 .38166 72............................................................ .42372 .41710 .41064 .40432 .39814 73............................................................ .44062 .43402 .42756 .42124 .41506 74............................................................ .45774 .45116 .44471 .43840 .43223 75............................................................ .47489 .46834 .46193 .45565 .44949 76............................................................ .49199 .48550 .47913 .47288 .46675 77............................................................ .50902 .50258 .49626 .49006 .48397 78............................................................ .52598 .51962 .51336 .50721 .50117 79............................................................ .54295 .53667 .53049 .52441 .51843 80............................................................ .55999 .55380 .54771 .54171 .53581 81............................................................ .57697 .57088 .56489 .55899 .55317 82............................................................ .59375 .58778 .58190 .57610 .57039 83............................................................ .61036 .60451 .59875 .59306 .58746 84............................................................ .62687 .62116 .61553 .60997 .60448 85............................................................ .64335 .63779 .63230 .62688 .62152 86............................................................ .65939 .65398 .64864 .64337 .63816 87............................................................ .67449 .66924 .66405 .65892 .65384 88............................................................ .68860 .68350 .67845 .67346 .66852 89............................................................ .70202 .69706 .69216 .68731 .68250 90............................................................ .71515 .71035 .70559 .70088 .69622 91............................................................ .72790 .72325 .71865 .71409 .70957 92............................................................ .73982 .73533 .73087 .72646 .72208 93............................................................ .75069 .74634 .74202 .73774 .73350 94............................................................ .76040 .75618 .75199 .74784 .74372 95............................................................ .76888 .76477 .76070 .75666 .75265 96............................................................ .77599 .77199 .76801 .76406 .76014 97............................................................ .78235 .77843 .77454 .77067 .76684 98............................................................ .78789 .78404 .78022 .77642 .77266 99............................................................ .79307 .78929 .78554 .78181 .77811 100........................................................... .79821 .79450 .79081 .78715 .78351 101........................................................... .80268 .79902 .79539 .79178 .78819 102........................................................... .80749 .80389 .80031 .79676 .79322 103........................................................... .81370 .81018 .80668 .80319 .79973 104........................................................... .81955 .81609 .81265 .80923 .80582 105........................................................... .82855 .82520 .82187 .81856 .81526 106........................................................... .84341 .84029 .83718 .83408 .83099 107........................................................... .86439 .86162 .85884 .85608 .85332 108........................................................... .89815 .89599 .89384 .89169 .88955 109........................................................... .95400 .95300 .95200 .95100 .95000 ---------------------------------------------------------------------------------------------------------------- Table E Table E--Single Life, Unisex--Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown--Applicable for Transfers After November 30, 1983, and Before May 1, 1989 ---------------------------------------------------------------------------------------------------------------- (2) Adjusted payout rate (1) Age ------------------------------------------------- 10.2% 10.4% 10.6% 10.8% 11.0% ---------------------------------------------------------------------------------------------------------------- 0............................................................. .02610 .02582 .02556 .02531 .02508 1............................................................. .00807 .00779 .00753 .00729 .00707 2............................................................. .00769 .00739 .00712 .00686 .00663 3............................................................. .00766 .00735 .00706 .00679 .00654 4............................................................. .00780 .00747 .00716 .00688 .00662 5............................................................. .00808 .00773 .00741 .00711 .00683 6............................................................. .00848 .00811 .00776 .00744 .00715 7............................................................. .00894 .00855 .00819 .00785 .00753 8............................................................. .00951 .00909 .00871 .00835 .00801 9............................................................. .01019 .00975 .00934 .00896 .00860 10............................................................ .01099 .01052 .01008 .00967 .00930 11............................................................ .01191 .01142 .01095 .01052 .01012 12............................................................ .01295 .01243 .01194 .01148 .01106 13............................................................ .01406 .01351 .01299 .01251 .01206 14............................................................ .01518 .01459 .01405 .01354 .01306 15............................................................ .01625 .01563 .01506 .01452 .01402 16............................................................ .01724 .01659 .01599 .01542 .01489 17............................................................ .01815 .01747 .01683 .01624 .01568 18............................................................ .01901 .01829 .01761 .01699 .01640 19............................................................ .01984 .01908 .01837 .01771 .01709 20............................................................ .02070 .01990 .01915 .01846 .01780 21............................................................ .02160 .02075 .01996 .01923 .01854 22............................................................ .02253 .02164 .02080 .02003 .01930 23............................................................ .02352 .02258 .02170 .02088 .02010 24............................................................ .02462 .02362 .02269 .02182 .02100 25............................................................ .02586 .02481 .02382 .02289 .02203 26............................................................ .02729 .02617 .02512 .02414 .02322 27............................................................ .02891 .02772 .02662 .02558 .02460 28............................................................ .03074 .02949 .02832 .02722 .02618 29............................................................ .03276 .03143 .03019 .02902 .02792 30............................................................ .03497 .03357 .03225 .03102 .02985 31............................................................ .03735 .03587 .03448 .03317 .03193 32............................................................ .03993 .03837 .03690 .03551 .03420 33............................................................ .04273 .04108 .03952 .03806 .03667 34............................................................ .04572 .04399 .04234 .04079 .03933 35............................................................ .04896 .04713 .04539 .04376 .04221 36............................................................ .05243 .05049 .04867 .04694 .04530 37............................................................ .05613 .05410 .05217 .05035 .04862 38............................................................ .06007 .05793 .05591 .05399 .05217 39............................................................ .06425 .06200 .05987 .05785 .05593 40............................................................ .06869 .06633 .06409 .06197 .05995 41............................................................ .07339 .07092 .06857 .06634 .06421 42............................................................ .07840 .07581 .07335 .07101 .06878 43............................................................ .08370 .08099 .07841 .07595 .07361 44............................................................ .08930 .08646 .08377 .08119 .07874 45............................................................ .09517 .09222 .08940 .08670 .08413 46............................................................ .10136 .09828 .09533 .09252 .08983 47............................................................ .10786 .10464 .10157 .09864 .09582 48............................................................ .11470 .11136 .10816 .10510 .10216 49............................................................ .12189 .11842 .11509 .11190 .10884 50............................................................ .12946 .12585 .12239 .11907 .11588 51............................................................ .13737 .13363 .13003 .12659 .12327 52............................................................ .14565 .14177 .13805 .13447 .13103 53............................................................ .15429 .15028 .14642 .14271 .13914 54............................................................ .16327 .15912 .15513 .15129 .14759 55............................................................ .17259 .16831 .16419 .16022 .15639 56............................................................ .18225 .17784 .17358 .16948 .16553 57............................................................ .19227 .18773 .18335 .17912 .17503 58............................................................ .20265 .19798 .19347 .18911 .18490 59............................................................ .21343 .20863 .20400 .19951 .19518 60............................................................ .22460 .21968 .21492 .21032 .20586 61............................................................ .23620 .23117 .22629 .22156 .21698 62............................................................ .24824 .24309 .23810 .23325 .22856 63............................................................ .26073 .25546 .25036 .24540 .24060 64............................................................ .27364 .26827 .26306 .25800 .25308 65............................................................ .28696 .28150 .27619 .27103 .26601 66............................................................ .30070 .29515 .28974 .28449 .27937 67............................................................ .31483 .30919 .30371 .29836 .29316 68............................................................ .32936 .32365 .31808 .31266 .30737 69............................................................ .34432 .33854 .33290 .32741 .32204 70............................................................ .35972 .35389 .34820 .34264 .33721 71............................................................ .37565 .36977 .36403 .35842 .35294 72............................................................ .39210 .38619 .38042 .37477 .36924 73............................................................ .40900 .40308 .39728 .39161 .38605 74............................................................ .42618 .42025 .41444 .40876 .40318 [[Page 245]] 75............................................................ .44345 .43753 .43173 .42604 .42046 76............................................................ .46073 .45483 .44904 .44336 .43779 77............................................................ .47799 .47212 .46635 .46069 .45513 78............................................................ .49524 .48941 .48368 .47805 .47252 79............................................................ .51256 .50678 .50110 .49551 .49001 80............................................................ .53001 .52429 .51867 .51313 .50769 81............................................................ .54745 .54181 .53626 .53079 .52541 82............................................................ .56476 .55921 .55374 .54835 .54303 83............................................................ .58193 .57648 .57110 .56579 .56056 84............................................................ .59907 .59373 .58845 .58325 .57811 85............................................................ .61624 .61102 .60586 .60077 .59574 86............................................................ .63300 .62791 .62289 .61791 .61300 87............................................................ .64883 .64387 .63896 .63411 .62932 88............................................................ .66363 .65880 .65402 .64929 .64461 89............................................................ .67775 .67304 .66838 .66377 .65921 90............................................................ .69160 .68703 .68250 .67802 .67357 91............................................................ .70509 .70066 .69626 .69191 .68760 92............................................................ .71775 .71345 .70919 .70496 .70078 93............................................................ .72929 .72512 .72099 .71689 .71282 94............................................................ .73964 .73559 .73157 .72758 .72362 95............................................................ .74867 .74472 .74081 .73692 .73306 96............................................................ .75625 .75239 .74856 .74476 .74099 97............................................................ .76303 .75925 .75550 .75177 .74807 98............................................................ .76892 .76521 .76152 .75786 .75422 99............................................................ .77443 .77078 .76715 .76355 .75998 100........................................................... .77990 .77631 .77275 .76921 .76569 101........................................................... .78463 .78109 .77757 .77407 .77060 102........................................................... .78971 .78622 .78275 .77930 .77587 103........................................................... .79629 .79287 .78947 .78608 .78272 104........................................................... .80244 .79907 .79572 .79239 .78907 105........................................................... .81198 .80871 .80546 .88222 .79900 106........................................................... .82792 .82485 .82180 .81876 .81572 107........................................................... .85057 .84783 .84509 .84237 .83964 108........................................................... .88740 .88526 .88312 .88098 .87885 109........................................................... .94900 .94800 .94700 .94600 .94500 ---------------------------------------------------------------------------------------------------------------- Table E Table E--Single Life, Unisex--Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown--Applicable for Transfers After November 30, 1983, and Before May 1, 1989 ---------------------------------------------------------------------------------------------------------------- (2) Adjusted payout rate (1) Age ------------------------------------------------- 11.2% 11.4% 11.6% 11.8% 12.0% ---------------------------------------------------------------------------------------------------------------- 0............................................................. .02487 .02466 .02447 .02429 .02412 1............................................................. .00686 .00666 .00648 .00631 .00615 2............................................................. .00641 .00620 .00601 .00583 .00566 3............................................................. .00631 .00609 .00589 .00570 .00552 4............................................................. .00637 .00614 .00593 .00573 .00554 5............................................................. .00657 .00633 .00610 .00588 .00568 6............................................................. .00687 .00661 .00637 .00614 .00593 7............................................................. .00724 .00696 .00670 .00646 .00623 8............................................................. .00770 .00740 .00713 .00687 .00663 9............................................................. .00827 .00795 .00766 .00739 .00713 10............................................................ .00894 .00861 .00830 .00800 .00773 11............................................................ .00974 .00939 .00906 .00875 .00846 12............................................................ .01066 .01029 .00993 .00961 .00929 13............................................................ .01164 .01124 .01087 .01052 .01019 14............................................................ .01262 .01220 .01181 .01144 .01109 15............................................................ .01355 .01311 .01270 .01231 .01194 16............................................................ .01440 .01394 .01350 .01309 .01271 17............................................................ .01516 .01467 .01421 .01378 .01337 18............................................................ .01585 .01534 .01485 .01440 .01397 19............................................................ .01651 .01597 .01546 .01498 .01453 20............................................................ .01719 .01662 .01608 .01557 .01510 21............................................................ .01789 .01728 .01672 .01618 .01568 22............................................................ .01861 .01797 .01737 .01680 .01627 23............................................................ .01938 .01870 .01806 .01746 .01689 24............................................................ .02023 .01951 .01883 .01819 .01759 25............................................................ .02121 .02045 .01973 .01905 .01841 26............................................................ .02236 .02155 .02078 .02006 .01938 27............................................................ .02368 .02282 .02200 .02124 .02051 28............................................................ .02521 .02429 .02342 .02261 .02183 29............................................................ .02689 .02591 .02499 .02412 .02330 30............................................................ .02875 .02772 .02674 .02581 .02494 31............................................................ .03076 .02966 .02863 .02764 .02671 32............................................................ .03297 .03180 .03070 .02965 .02866 33............................................................ .03536 .03412 .03295 .03184 .03079 34............................................................ .03794 .03663 .03539 .03421 .03309 35............................................................ .04074 .03935 .03803 .03678 .03559 36............................................................ .04375 .04228 .04089 .03956 .03830 37............................................................ .04699 .04543 .04395 .04255 .04122 38............................................................ .05044 .04879 .04723 .04575 .04433 39............................................................ .05411 .05238 .5073 .04916 .04766 40............................................................ .05802 .05620 .05445 .05279 .05121 41............................................................ .06219 .06026 .05843 .05668 .05550 42............................................................ .06665 .06462 .06269 .06084 .05908 43............................................................ .07138 .06924 .06721 .06526 .06341 44............................................................ .07639 .07415 .07202 .06997 .06801 45............................................................ .08168 .07933 .07708 .07493 .07287 46............................................................ .08726 .08480 .08244 .08018 .07802 47............................................................ .09313 .09056 .08809 .08572 .08345 48............................................................ .09935 .09666 .09408 .09160 .08922 49............................................................ .10591 .10309 .10039 .09780 .09531 50............................................................ .11282 .10989 .10707 .10436 .10176 51............................................................ .12009 .11703 .11409 .11127 .10855 52............................................................ .12772 .12454 .12147 .11853 .11569 53............................................................ .13571 .13340 .12922 .12615 .12319 54............................................................ .14403 .14060 .13729 .13410 .13102 55............................................................ .15270 .14914 .14571 .14240 .13920 56............................................................ .16171 .15802 .15447 .15103 .14771 57............................................................ .17109 .16728 .16360 .16004 .15660 58............................................................ .18083 .17690 .17309 .16941 .16585 59............................................................ .19098 .18692 .18299 .17919 .17551 60............................................................ .20154 .19736 .19331 .18938 .18558 61............................................................ .21254 .20824 .20407 .20003 .19610 62............................................................ .22400 .21958 .21530 .21113 .20709 63............................................................ .23593 .23139 .22699 .22272 .21856 64............................................................ .24830 .24366 .23915 .23476 .23050 65............................................................ .26113 .25638 .25176 .24727 .24290 66............................................................ .27439 .26955 .26483 .26023 .25576 67............................................................ .28808 .28314 .27833 .27364 .26906 68............................................................ .30221 .29718 .29228 .28750 .28283 69............................................................ .31681 .31170 .30672 .30185 .29710 70............................................................ .33190 .32673 .32167 .31672 .31189 71............................................................ .34758 .34234 .33721 .33220 .32731 72............................................................ .36384 35855 .35337 .34831 .34335 73............................................................ .38061 .37529 .37007 .36496 .35996 74............................................................ .39772 .39237 .38713 .38199 .37695 75............................................................ .41499 .40962 .40436 .39920 .39413 76............................................................ .43232 .42695 .42168 .41650 .41142 77............................................................ .44967 .44431 .43904 .43386 .42878 78............................................................ .46708 .46173 .45647 .45130 .44622 79............................................................ .48460 .47928 .47405 .46890 .46383 80............................................................ .50232 .49705 .49185 .48673 .48169 81............................................................ .52010 .51487 .50973 .50465 .49965 82............................................................ .53779 .53263 .52754 .52252 .51757 83............................................................ .55540 .55031 .54529 .54033 .53544 [[Page 246]] 84............................................................ .57304 .56804 .56309 .55822 .55340 85............................................................ .59077 .58586 .58102 .57623 .57150 86............................................................ .60815 .60335 .59860 .59392 .58928 87............................................................ .62458 .61989 .61525 .61066 .60613 88............................................................ .63998 .63540 .63086 .62638 .62194 89............................................................ .65469 .65022 .64579 .64141 .63707 90............................................................ .66918 .66482 .66050 .65623 .65199 91............................................................ .68332 .67909 .67489 .67073 .66661 92............................................................ .69662 .69251 .68843 .68439 .68038 93............................................................ .70879 .70479 .70082 .69689 .69299 94............................................................ .71970 .71581 .71195 .70812 .70432 95............................................................ .72924 .72544 .72167 .71793 .71422 96............................................................ .73724 .73353 .72984 .72618 .72254 97............................................................ .74440 .74076 .73714 .73354 .72998 98............................................................ .75061 .74703 .74347 .73994 .73643 99............................................................ .75642 .75290 .74939 .74591 .74245 100........................................................... .76219 .75872 .75527 .75184 .74844 101........................................................... .76715 .76372 .76031 .75692 .75356 102........................................................... .77246 .76908 .76571 .76236 .75904 103........................................................... .77937 .77605 .77274 .76945 .76618 104........................................................... .78577 .78249 .77923 .77598 .77275 105........................................................... .79579 .79259 .78941 .78625 .78310 106........................................................... .81270 .80969 .80670 .80371 .80073 107........................................................... .83693 .83422 .83152 .82883 .82614 108........................................................... .87672 .87459 .87246 .87034 .86822 109........................................................... .94400 .94300 .94200 .94100 .94000 ---------------------------------------------------------------------------------------------------------------- Table E Table E--Single Life, Unisex--Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown--Applicable for Transfers After November 30, 1983, and Before May 1, 1989 ---------------------------------------------------------------------------------------------------------------- (2) Adjusted payout rate (1) Age ------------------------------------------------- 12.2% 12.4% 12.6% 12.8% 13.0% ---------------------------------------------------------------------------------------------------------------- 0............................................................. .02396 .02380 .02366 .02352 .02338 1............................................................. .00600 .00585 .00572 .00559 .00547 2............................................................. .00550 .00535 .00521 .00508 .00495 3............................................................. .00536 .00520 .00505 .00491 .00478 4............................................................. .00536 .00519 .00504 .00489 .00475 5............................................................. .00549 .00532 .00515 .00499 .00484 6............................................................. .00572 .00554 .00536 .00519 .00503 7............................................................. .00602 .00582 .00563 .00545 .00528 8............................................................. .00640 .00618 .00598 .00579 .00561 9............................................................. .00688 .00665 .00644 .00623 .00604 10............................................................ .00747 .00723 .00699 .00678 .00657 11............................................................ .00818 .00792 .00767 .00744 .00722 12............................................................ .00900 .00873 .00846 .00822 .00798 13............................................................ .00988 .00959 .00931 .00905 .00880 14............................................................ .01077 .01046 .01017 .00989 .00963 15............................................................ .01160 .01127 .01097 .01067 .01040 16............................................................ .01234 .01200 .01167 .01137 .01108 17............................................................ .01299 .01263 .01229 .01197 .01166 18............................................................ .01357 .01319 .01283 .01249 .01217 19............................................................ .01410 .01370 .01332 .01297 .01263 20............................................................ .01465 .01422 .01382 .01345 .01309 21............................................................ .01520 .01475 .01433 .01393 .01355 22............................................................ .01576 .01529 .01484 .01442 .01402 23............................................................ .01636 .01586 .01538 .01493 .01450 24............................................................ .01703 .01649 .01599 .01551 .01505 25............................................................ .01781 .01724 .01670 .01619 .01571 26............................................................ .01874 .01813 .01756 .01701 .01650 27............................................................ .01983 .01918 .01857 .01799 .01744 28............................................................ .02111 .02042 .01976 .01915 .01856 29............................................................ .02253 .02179 .02110 .02044 .01981 30............................................................ .02411 .02333 .02259 .02188 .02121 31............................................................ .02583 .02500 .02421 .02345 .02274 32............................................................ .02772 .02683 .02599 .02519 .02443 33............................................................ .02979 .02885 .02795 .02709 .02628 34............................................................ .03203 .03102 .03006 .02915 .02829 35............................................................ .03447 .03340 .03238 .03141 .03048 36............................................................ .03710 .03597 .03488 .03385 .03286 37............................................................ .03995 .03874 .03758 .03649 .03544 38............................................................ .04299 .04170 .04048 .03931 .03820 39............................................................ .04623 .04487 .04358 .04234 .04115 40............................................................ .04970 .04826 .04689 .04558 .04432 41............................................................ .05341 .05189 .05043 .04904 .04771 42............................................................ .05739 .05578 .05424 .05277 .05136 43............................................................ .06163 .05993 .05830 .05674 .05525 44............................................................ .06614 .06435 .06263 .06099 .05941 45............................................................ .07090 .06901 .06720 .06547 .06380 46............................................................ .07595 .07396 .07206 .07023 .06847 47............................................................ .08128 .07919 .07718 .07525 .07340 48............................................................ .08693 .08474 .08263 .08061 .07866 49............................................................ .09291 .09061 .08840 .08627 .08423 50............................................................ .09925 .09684 .09452 .09229 .09014 51............................................................ .10593 .10341 .10098 .09864 .09638 52............................................................ .11296 .11032 .10778 .10534 .10297 53............................................................ .12034 .11759 .11494 .11238 .10991 54............................................................ .12805 .12519 .12243 .11976 .11718 55............................................................ .13611 .13313 .13025 .12747 .12478 56............................................................ .14451 .14141 .13841 .13551 .13271 57............................................................ .15327 .15005 .14694 .14393 .14101 58............................................................ .16240 .15906 .15583 .15270 .14967 59............................................................ .17194 .16848 .16513 .16189 .15874 60............................................................ .18189 .17831 .17485 .17148 .16822 61............................................................ .19230 .18860 .18502 .18154 .17816 62............................................................ .20317 .19936 .19566 .19207 .18857 63............................................................ .21453 .21060 .20679 .20308 .19947 64............................................................ .22635 .22231 .21839 .21457 .21085 65............................................................ .23864 .23450 .23046 .22653 .22271 66............................................................ .25140 .24715 .24301 .23898 .23505 67............................................................ .26461 .26026 .25602 .25188 .24785 68............................................................ .27828 .27384 .26950 .26527 .26114 69............................................................ .29246 .28793 .28350 .27918 .27496 70............................................................ .30718 .30256 .29805 .29364 .28933 71............................................................ .32251 .31783 .31324 .30876 .30437 72............................................................ .33850 .33375 .32910 .32455 .32009 73............................................................ .35506 .35026 .34555 .34094 .33642 74............................................................ .37201 .36716 .36241 .35776 .35319 75............................................................ .38916 .38429 .37950 .37481 .37020 76............................................................ .40644 .40154 .39673 .39200 .38737 77............................................................ .42378 .41887 .41404 .40930 .40464 78............................................................ .44123 .43631 .43148 .42673 .42205 79............................................................ .45885 .45394 .44911 .44436 .43969 80............................................................ .47673 .47184 .46703 .46229 .45763 81............................................................ .49473 .48987 .48509 .48037 .47573 82............................................................ .51269 .50787 .50313 .49845 .49383 83............................................................ .53062 .52586 .52116 .51653 .51195 84............................................................ .54864 .54395 .53931 .53473 .53021 85............................................................ .56683 .56221 .55765 .55314 .54869 86............................................................ .58470 .58017 .57570 .57127 .56689 87............................................................ .60164 .59720 .59281 .58847 .58417 88............................................................ .61754 .61320 .60889 .60464 .60042 89............................................................ .63277 .62851 .62430 .62013 .61600 90............................................................ .64780 .64364 .63953 .63545 .63141 91............................................................ .66252 .65848 .65446 .65049 .64655 92............................................................ .67640 .67246 .66856 .66468 .66084 [[Page 247]] 93............................................................ .68912 .68528 .68148 .67770 .67396 94............................................................ .70055 .69680 .69309 .68941 .68576 95............................................................ .71054 .70689 .70326 .69966 .69609 96............................................................ .71893 .71535 .71180 .70827 .70476 97............................................................ .72643 .72292 .71943 .71596 .71252 98............................................................ .73294 .72948 .72604 .72263 .71924 99............................................................ .73902 .73561 .73222 .72886 .72551 100........................................................... .74506 .74170 .73836 .73504 .73174 101........................................................... .75021 .74689 .74359 .74030 .73704 102........................................................... .75573 .75244 .74918 .74593 .74270 103........................................................... .76293 .75970 .75649 .75329 .75011 104........................................................... .76954 .76634 .76316 .76000 .75685 105........................................................... .77996 .77684 .77373 .77064 .76756 106........................................................... .79777 .79481 .79187 .78894 .78602 107........................................................... .82346 .82078 .81812 .81546 .81281 108........................................................... .86610 .86398 .86187 .85976 .85765 109........................................................... .93900 .93800 .93700 .93600 .93500 ---------------------------------------------------------------------------------------------------------------- Table E Table E--Single Life, Unisex--Table Showing the Present Worth of the Remainder Interest in Property Transferred to a Unitrust Having the Adjusted Payout Rate Shown--Applicable for Transfers After November 30, 1983, and Before May 1, 1989 ---------------------------------------------------------------------------------------------------------------- (2) Adjusted payout rate (1) Age ------------------------------------------------- 13.2% 13.4% 13.6% 13.8% 14.0% ---------------------------------------------------------------------------------------------------------------- 0............................................................. .02325 .02313 .02301 .02290 .02279 1............................................................. .00536 .00525 .00514 .00505 .00495 2............................................................. .00484 .00472 .00462 .00451 .00442 3............................................................. .00465 .00453 .00442 .00431 .00421 4............................................................. .00461 .00449 .00437 .00426 .00415 5............................................................. .00470 .00457 .00444 .00432 .00421 6............................................................. .00488 .00474 .00460 .00447 .00435 7............................................................. .00512 .00496 .00482 .00468 .00455 8............................................................. .00543 .00527 .00512 .00497 .00483 9............................................................. .00585 .00568 .00551 .00536 .00521 10............................................................ .00637 .00619 .00601 .00584 .00568 11............................................................ .00701 .00681 .00662 .00644 .00627 12............................................................ .00776 .00755 .00735 .00716 .00697 13............................................................ .00857 .00734 .00813 .00793 .00773 14............................................................ .00938 .00914 .00892 .00870 .00850 15............................................................ .01014 .00989 .00965 .00942 .00921 16............................................................ .01080 .01054 .01029 .01005 .00983 17............................................................ .01137 .01109 .01083 .01058 .01035 18............................................................ .01186 .01157 .01130 .01103 .01078 19............................................................ .01230 .01300 .01171 .01143 .01117 20............................................................ .01275 .01243 .01212 .01183 .01155 21............................................................ .01319 .01285 .01253 .01222 .01193 22............................................................ .01364 .01328 .01293 .01261 .01230 23............................................................ .01410 .01372 .01336 .01301 .01268 24............................................................ .01463 .01422 .01383 .01347 .01312 25............................................................ .01525 .01482 .01441 .01401 .01364 26............................................................ .01601 .01555 .01511 .01469 .01430 27............................................................ .01692 .01643 .01596 .01551 .01509 28............................................................ .01800 .01748 .01697 .01650 .01604 29............................................................ .01922 .01865 .01812 .01760 .01712 30............................................................ .02058 .01998 .01940 .01886 .01833 31............................................................ .02206 .02142 .02080 .02022 .01966 32............................................................ .02370 .02301 .02236 .02173 .02113 33............................................................ .02550 .02477 .02407 .02340 .02276 34............................................................ .02746 .02667 .02592 .02521 .02452 35............................................................ .02960 .02876 .02796 .02719 .02646 36............................................................ .03193 .03103 .03017 .02936 .02858 37............................................................ .03444 .03348 .03257 .03170 .03087 38............................................................ .03714 .03612 .03515 .03422 .03333 39............................................................ .04002 .03894 .03791 .03692 .03597 40............................................................ .04312 .04197 .04087 .03891 .03880 41............................................................ .04643 .04521 .04404 .04292 .04185 42............................................................ .05001 .04871 .04747 .04628 .04514 43............................................................ .05382 .05245 .05113 .04987 .04865 44............................................................ .05789 .05644 .05505 .05371 .05242 45............................................................ .06220 .06067 .05919 .05777 .05641 46............................................................ .06678 .06516 .06360 .06210 .06065 47............................................................ .07162 .06991 .06826 .06668 .06515 48............................................................ .07678 .07498 .07324 .07157 .06996 49............................................................ .08225 .08035 .07852 .07676 .07506 50............................................................ .08807 .08607 .08415 .08229 .08050 51............................................................ .09421 .09211 .09009 .08814 .08625 52............................................................ .10070 .09850 .09637 .09432 .09234 53............................................................ .10753 .10523 .10300 .10085 .09877 54............................................................ .11468 .11227 .10994 .10769 .10551 55............................................................ .12218 .11966 .11722 .11487 .11258 56............................................................ .12999 .12737 .12483 .12236 .11998 57............................................................ .13818 .13545 .13279 .13022 .12773 58............................................................ .14673 .14388 .14112 .13844 .13584 59............................................................ .15568 .15272 .14985 .14706 .14435 60............................................................ .16505 .16198 .15899 .15609 .15327 61............................................................ .17488 .17169 .16859 .16558 .16265 62............................................................ .18518 .18187 .17866 .17554 .17251 63............................................................ .19596 .19255 .18923 .18600 .18285 64............................................................ .20723 .20371 .20028 .19694 .19368 65............................................................ .21898 .21535 .21181 .20836 .20500 66............................................................ .23121 .22748 .22383 .22028 .21681 67............................................................ .24392 .24008 .23633 .23267 .22910 68............................................................ .25711 .25317 .24932 .24556 .24189 69............................................................ .27083 .26680 .26285 .25900 .25523 70............................................................ .28512 .28100 .27697 .27302 .26916 71............................................................ .30007 .29587 .29176 .28773 .28378 72............................................................ .31572 .31145 .30726 .30315 .29913 73............................................................ .33199 .32765 .32340 .31923 .31514 74............................................................ .34871 .34431 .34000 .33577 .33162 75............................................................ .36568 .36124 .35688 .35260 .34840 76............................................................ .38281 .37833 .37393 .36961 .36537 77............................................................ .40006 .39555 .39113 .38677 .38249 78............................................................ .41745 .41293 .40848 .40410 .39980 79............................................................ .43508 .43055 .42609 .42170 .41737 80............................................................ .45303 .44850 .44404 .43964 .43531 81............................................................ .47115 .46663 .46218 .45779 .45347 82............................................................ .48928 .48479 .48036 .47599 .47168 83............................................................ .50744 .50298 .49858 .49424 .48995 84............................................................ .52575 .52134 .51698 .51268 .50843 85............................................................ .54429 .53994 .53564 .53139 .52720 86............................................................ .56257 .55829 .55406 .54988 .54574 87............................................................ .57993 .57572 .57156 .56745 .56338 88............................................................ .59625 .59212 .58804 .58399 .57999 89............................................................ .61191 .60786 .60384 .59987 .59594 90............................................................ .62741 .62344 .61952 .61562 .61177 91............................................................ .64264 .63877 .63493 .63113 .62736 92............................................................ .65703 .65326 .64951 .64580 .64212 93............................................................ .67024 .66656 .66291 .65928 .65568 94............................................................ .68213 .67854 .67497 .67142 .66791 95............................................................ .69255 .68903 .68554 .68207 .67863 96............................................................ .70128 .69783 .69440 .69100 .68762 97............................................................ .70910 .70570 .70233 .69899 .69566 98............................................................ .71587 .71252 .70920 .70590 .70263 99............................................................ .72219 .71889 .71562 .71236 .70913 100........................................................... .72847 .72522 .72189 .71877 .71558 101........................................................... .73380 .73058 .72738 .72420 .72104 [[Page 248]] 102........................................................... .73949 .73630 .73313 .72998 .72685 103........................................................... .74695 .74381 .74068 .73758 .73449 104........................................................... .75372 .75060 .74751 .74442 .74136 105........................................................... .76449 .76144 .75840 .75538 .75237 106........................................................... .78311 .78021 .77732 .77444 .77157 107........................................................... .81016 .80752 .80489 .80227 .79965 108........................................................... .85554 .85344 .85134 .84924 .84715 109........................................................... .93400 .93300 .93200 .93100 .93000 ---------------------------------------------------------------------------------------------------------------- Table F(1) Table F(1)--10 Percent--Table Showing Factors for Computations of the Adjusted Payout Rate for Certain Valuations and Payout Sequences-- Applicable for Transfers After November 30, 1983, and Before May 1, 1989 ------------------------------------------------------------------------ (1) Number of months (2) Factors for payout at the end of each by which the valuation ------------------------------------------------- date precedes the first payout ----------------------- Annual Semiannual Quarterly Monthly But less period period period period At least than ------------------------------------------------------------------------ 1 .......... .976731 .965232 .957616 1 2 .992089 .969004 .957596 .950041 2 3 .984240 .961338 .950021 ......... 3 4 .976454 .953733 .942505 ......... 4 5 .968729 .946188 ........... ......... 5 6 .961066 .938703 ........... ......... 6 7 .953463 .931277 ........... ......... 7 8 .945920 ............ ........... ......... 8 9 .938436 ............ ........... ......... 9 10 .931012 ............ ........... ......... 10 11 .923647 ............ ........... ......... 11 12 .916340 ............ ........... ......... 12 .......... .909091 ............ ........... ......... ------------------------------------------------------------------------ (e) Valuation of charitable remainder unitrusts having certain payout sequences for transfers for which the valuation date is after April 30, 1989, and before May 1, 1999--(1) In general. Except as otherwise provided in paragraph (e)(2) of this section, in the case of transfers for which the valuation date is after April 30, 1989, and before May 1, 1999, the present value of a remainder interest is determined under paragraphs (e)(3) through (e)(6) of this section, provided that the amount of the payout as of any payout date during any taxable year of the trust is not larger than the amount that the trust could distribute on such date under Sec. 1.664-3(a)(1)(v) if the taxable year of the trust were to end on such date. See, however, Sec. 1.7520-3(b) (relating to exceptions to the use of the prescribed tables under certain circumstances). (2) Transitional rules for valuation of charitable remainder unitrusts. (i) If the valuation date of a transfer to a charitable remainder unitrust is after April 30, 1989, and before June 10, 1994, a transferor can rely upon Notice 89-24, 1989-1 C.B. 660, or Notice 89-60, 1989-1 C.B. 700, in valuing the transferred interest. (See Sec. 601.601(d)(2)(ii)(b) of this chapter.) (ii) For purposes of sections 2055, 2106, or 2624, if on May 1, 1989, the decedent was mentally incompetent so that the disposition of the property could not be changed, and the decedent died after April 30, 1989, without having regained competency to dispose of the decedent's property, or the decedent died within 90 days of the date that the decedent first regained competency after April 30, 1989, the present value of a remainder interest determined under this section is determined as if the valuation date with respect to the decedent's gross estate is either before May 1, 1989, or after April 30, 1989, at the option of the decedent's executor. (3) Adjusted payout rate. For transfers for which the valuation date is after April 30, 1989, and before May 1, 1999, the adjusted payout rate is determined [[Page 249]] by using the appropriate Table F, contained in Sec. 1.664-4(e)(6), for the section 7520 interest rate applicable to the transfer. If the interest rate is between 4.2 and 14 percent, see Sec. 1.664-4(e)(6). If the interest rate is below 4.2 percent or greater than 14 percent, see Sec. 1.664-4(b). See Sec. 1.664-4(e) for rules applicable in determining the adjusted payout rate. (4) Period is a term of years. If the period described in Sec. 1.664-3(a)(5) is a term of years, the factor that is used in determining the present value of the remainder interest for transfers for which the valuation date is after April 30, 1989, and before May 1, 1999, is the factor under the appropriate adjusted payout rate in Table D in Sec. 1.664-4(e)(6) corresponding to the number of years in the term. If the adjusted payout rate is an amount that is between adjusted payout rates for which factors are provided in Table D, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying the net fair market value (as of the appropriate valuation date) of the property placed in trust by the factor determined under this paragraph. Generally, for purposes of this section, the valuation date is, in the case of an inter vivos transfer, the date on which the property is transferred to the trust by the donor, and, in the case of a testamentary transfer under sections 2055, 2106, or 2624, the valuation date is the date of death. See Sec. 1.664-4(e)(4) for additional rules regarding the valuation date. See Sec. 1.664-4(e)(4) for an example that illustrates the application of this paragraph (e)(4). (5) Period is the life of one individual. If the period described in Sec. 1.664-3(a)(5) is the life of one individual, the factor that is used in determining the present value of the remainder interest for transfers for which the valuation date is after April 30, 1989, and before May 1, 1999, is the factor in Table U(1) in paragraph (e)(6) of this section under the appropriate adjusted payout. For purposes of the computations described in this paragraph (e)(5), the age of an individual is the age of that individual at the individual's nearest birthday. If the adjusted payout rate is an amount that is between adjusted payout rates for which factors are provided in the appropriate table, a linear interpolation must be made. The rules provided in Sec. 1.664-4(e)(5) apply for determining the present value of the remainder interest. See Sec. 1.664-4(e)(5) for an example illustrating the application of this paragraph (e)(5)(using current actuarial tables). (6) Actuarial tables for transfers for which the valuation date is after April 30, 1989, and before May 1, 1999. For transfers for which the valuation date is after April 30, 1989, and before May 1, 1999, the present value of a charitable remainder unitrust interest that is dependent on a term of years or the termination of a life interest is determined by using the section 7520 rate and Table D, Tables F(4.2) through F(14.0) in Sec. 1.664-4(e)(6) and Table U(1) of this paragraph (e)(6), as applicable. See, however, Sec. 1.7520-3(b) (relating to exceptions to the use of prescribed tables under certain circumstances). Many actuarial factors not contained in the following tables are contained in Internal Revenue Service Publication 1458, ``Actuarial Values, Beta Volume,'' (8-89). Publication 1458 is no longer available for purchase from the Superintendent of Documents, United States Government Printing Office, Washington, DC 20402. However, pertinent factors in this publication may be obtained by a written request to: CC:DOM:CORP:R (IRS Publication 1458), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Table U(1)--Unitrust Single Life Remainder Factors--Based on Life Table 80CNSMT [Applicable for Transfers After April 30, 1989, and Before May 1, 1999] -------------------------------------------------------------------------------------------------------------------------------------------------------- Adjusted payout rate Age --------------------------------------------------------------------------------------------------- 4.2% 4.4% 4.6% 4.8% 5.0% 5.2% 5.4% 5.6% 5.8% 6.0% -------------------------------------------------------------------------------------------------------------------------------------------------------- 0................................................... .06797 .06181 .05645 .05177 .04768 .04410 .04096 .03820 .03578 .03364 1................................................... .05881 .05243 .04686 .04199 .03773 .03400 .03072 .02784 .02531 .02308 2................................................... .06049 .05394 .04821 .04319 .03880 .03494 .03155 .02856 .02593 .02361 3................................................... .06252 .05579 .04990 .04473 .04020 .03621 .03270 .02961 .02688 .02446 4................................................... .06479 .05788 .05182 .04650 .04183 .03771 .03408 .03087 .02804 .02553 [[Page 250]] 5................................................... .06724 .06016 .05393 .04845 .04363 .03937 .03562 .03230 .02936 .02675 6................................................... .06984 .06257 .05618 .05054 .04557 .04117 .03729 .03385 .03080 .02809 7................................................... .07259 .06513 .05856 .05276 .04764 .04310 .03909 .03552 .03236 .02954 8................................................... .07548 .06784 .06109 .05513 .04985 .04517 .04102 .03733 .03405 .03113 9................................................... .07854 .07071 .06378 .05765 .05221 .04738 .04310 .03928 .03588 .03285 10.................................................. .08176 .07374 .06663 .06033 .05473 .04976 .04533 .04138 .03786 .03471 11.................................................. .08517 .07695 .06966 .06319 .05743 .05230 .04772 .04364 .04000 .03673 12.................................................. .08872 .08031 .07284 .06619 .06026 .05498 .05026 .04604 .04227 .03889 13.................................................. .09238 .08378 .07612 .06929 .06320 .05776 .05289 .04853 .04463 .04113 14.................................................. .09608 .08728 .07943 .07243 .06616 .06056 .05554 .05104 .04701 .04338 15.................................................. .09981 .09081 .08276 .07557 .06914 .06337 .05820 .05356 .04938 .04563 16.................................................. .10356 .09435 .08612 .07874 .07213 .06619 .06086 .05607 .05176 .04787 17.................................................. .10733 .09792 .08949 .08192 .07513 .06902 .06353 .05858 .05413 .05010 18.................................................. .11117 .10155 .09291 .08515 .07817 .07189 .06623 .06113 .05652 .05236 19.................................................. .11509 .10526 .09642 .08847 .08130 .07484 .06901 .06375 .05899 .05469 20.................................................. .11913 .10908 .10003 .09188 .08452 .07788 .07188 .06645 .06154 .05708 21.................................................. .12326 .11300 .10375 .09539 .08784 .08101 .07483 .06923 .06416 .05955 22.................................................. .12753 .11705 .10758 .09902 .09127 .08426 .07789 .07212 .06688 .06212 23.................................................. .13195 .12125 .11156 .10279 .09484 .08763 .08109 .07514 .06973 .06481 24.................................................. .13655 .12563 .11573 .10675 .09860 .09119 .08446 .07833 .07274 .06766 25.................................................. .14136 .13022 .12010 .11091 .10255 .09495 .08802 .08171 .07595 .07069 26.................................................. .14640 .13504 .12471 .11530 .10674 .09893 .09181 .08531 .07937 .07394 27.................................................. .15169 .14011 .12956 .11994 .11117 .10316 .09584 .08915 .08302 .07742 28.................................................. .15721 .14542 .13465 .12482 .11583 .10762 .10010 .09322 .08691 .08112 29.................................................. .16299 .15097 .13999 .12994 .12075 .11233 .10461 .09753 .09104 .08507 30.................................................. .16901 .15678 .14559 .13533 .12592 .11729 .10937 .10210 .09541 .08926 31.................................................. .17531 .16287 .15146 .14099 .13137 .12254 .11441 .10694 .10006 .09372 32.................................................. .18186 .16921 .15759 .14691 .13709 .12804 .11972 .11205 .10497 .09844 33.................................................. .18869 .17584 .16401 .15312 .14309 .13384 .12531 .11744 .11017 .10345 34.................................................. .19578 .18273 .17070 .15961 .14937 .13992 .13119 .12312 .11565 .10874 35.................................................. .20315 .18990 .17767 .16637 .15593 .14628 .13735 .12908 .12142 .11431 36.................................................. .21076 .19732 .18490 .17340 .16276 .15291 .14377 .13531 .12745 .12016 37.................................................. .21863 .20501 .19239 .18071 .16987 .15982 .15049 .14182 .13377 .12628 38.................................................. .22676 .21296 .20016 .18828 .17725 .16701 .15748 .14862 .14037 .13269 39.................................................. .23515 .22118 .20820 .19614 .18492 .17448 .16476 .15571 .14727 .13940 40.................................................. .24379 .22967 .21652 .20428 .19288 .18225 .17234 .16310 .15447 .14641 41.................................................. .25270 .23842 .22511 .21270 .20112 .19031 .18021 .17078 .16197 .15372 42.................................................. .26184 .24742 .23395 .22137 .20962 .19864 .18836 .17875 .16975 .16132 43.................................................. .27123 .25666 .24305 .23031 .21840 .20724 .19679 .18700 .17782 .16921 44.................................................. .28085 .26616 .25241 .23952 .22745 .21613 .20551 .19554 .18618 .17739 45.................................................. .29072 .27591 .26203 .24901 .23678 .22530 .21452 .20438 .19485 .18589 46.................................................. .30082 .28591 .27191 .25875 .24639 .23476 .22381 .21352 .20382 .19468 47.................................................. .31116 .29616 .28204 .26877 .25626 .24449 .23340 .22295 .21309 .20379 48.................................................. .32171 .30663 .29241 .27902 .26640 .25449 .24326 .23265 .22264 .21318 49.................................................. .33245 .31730 .30300 .28950 .27676 .26473 .25336 .24262 .23246 .22285 50.................................................. .34338 .32816 .31379 .30020 .28735 .27521 .26371 .25283 .24253 .23277 51.................................................. .35449 .33923 .32479 .31112 .29818 .28593 .27431 .26331 .25287 .24297 52.................................................. .36582 .35053 .33603 .32230 .30927 .29692 .28520 .27408 .26352 .25349 53.................................................. .37736 .36205 .34751 .33372 .32063 .30819 .29637 .28514 .27446 .26431 54.................................................. .38909 .37376 .35921 .34537 .33221 .31970 .30780 .29647 .28569 .27542 55.................................................. .40099 .38568 .37111 .35724 .34404 .33146 .31949 .30807 .29719 .28681 56.................................................. .41308 .39779 .38322 .36934 .35610 .34348 .33143 .31994 .30898 .29851 57.................................................. .42536 .41011 .39555 .38167 .36841 .35575 .34366 .33210 .32106 .31051 58.................................................. .43781 .42262 .40810 .39422 .38096 .36828 .35615 .34454 .33344 .32281 59.................................................. .45043 .43530 .42083 .40698 .39373 .38104 .36888 .35724 .34609 .33540 60.................................................. .46318 .44813 .43372 .41992 .40668 .39400 .38183 .37017 .35898 .34824 61.................................................. .47602 .46107 .44674 .43299 .41979 .40713 .39497 .38329 .37207 .36129 62.................................................. .48893 .47410 .45986 .44617 .43303 .42039 .40825 .39657 .38534 .37454 63.................................................. .50190 .48720 .47306 .45946 .44638 .43379 .42168 .41001 .39878 .38796 64.................................................. .51494 .50038 .48636 .47286 .45986 .44733 .43526 .42362 .41240 .40158 65.................................................. .52808 .51368 .49980 .48641 .47350 .46104 .44903 .43743 .42624 .41544 66.................................................. .54134 .52711 .51338 .50013 .48733 .47496 .46302 .45148 .44033 .42956 67.................................................. .55471 .54068 .52712 .51401 .50134 .48908 .47723 .46577 .45467 .44394 68.................................................. .56820 .55437 .54100 .52805 .51552 .50339 .49165 .48027 .46925 .45858 69.................................................. .58172 .56812 .55495 .54219 .52982 .51783 .50620 .49494 .48401 .47341 70.................................................. .59526 .58190 .56894 .55637 .54417 .53234 .52086 .50971 .49889 .48838 71.................................................. .60874 .59564 .58291 .57055 .55854 .54687 .53554 .52453 .51382 .50342 72.................................................. .62218 .60934 .59685 .58471 .57291 .56143 .55026 .53939 .52882 .51854 [[Page 251]] 73.................................................. .63557 .62301 .61078 .59887 .58728 .57600 .56501 .55431 .54389 .53373 74.................................................. .64896 .63669 .62472 .61307 .60171 .59064 .57985 .56932 .55906 .54906 75.................................................. .66237 .65040 .63872 .62733 .61622 .60538 .59480 .58447 .57439 .56455 76.................................................. .67581 .66416 .65279 .64168 .63083 .62023 .60988 .59977 .58989 .58023 77.................................................. .68925 .67793 .66688 .65606 .64550 .63516 .62506 .61517 .60551 .59605 78.................................................. .70263 .69166 .68093 .67044 .66016 .65010 .64026 .63062 .62119 .61195 79.................................................. .71585 .70525 .69486 .68468 .67471 .66495 .65538 .64600 .63681 .62780 80.................................................. .72885 .71860 .70856 .69872 .68906 .67959 .67031 .66120 .65227 .64350 81.................................................. .74150 .73162 .72193 .71242 .70308 .69392 .68492 .67609 .66742 .65890 82.................................................. .75376 .74425 .73490 .72572 .71671 .70785 .69915 .69059 .68219 .67393 83.................................................. .76559 .75643 .74744 .73859 .72989 .72134 .71293 .70466 .69652 .68852 84.................................................. .77700 .76821 .75955 .75104 .74266 .73441 .72629 .71831 .71044 .70270 85.................................................. .78805 .77961 .77130 .76311 .75505 .74711 .73929 .73158 .72399 .71652 86.................................................. .79866 .79056 .78258 .77472 .76697 .75933 .75180 .74438 .73707 .72985 87.................................................. .80870 .80094 .79329 .78574 .77829 .77095 .76370 .75656 .74951 .74255 88.................................................. .81825 .81081 .80348 .79623 .78908 .78202 .77506 .76818 .76139 .75469 89.................................................. .82746 .82035 .81332 .80638 .79952 .79275 .78606 .77945 .77292 .76647 90.................................................. .83643 .82963 .82291 .81627 .80971 .80322 .79681 .79047 .78420 .77801 91.................................................. .84503 .83854 .83212 .82578 .81950 .81330 .80716 .80109 .79509 .78915 92.................................................. .85308 .84689 .84076 .83470 .82870 .82276 .81689 .81107 .80532 .79963 93.................................................. .86052 .85460 .84875 .84295 .83721 .83152 .82590 .82033 .81481 .80935 94.................................................. .86729 .86163 .85602 .85046 .84496 .83951 .83412 .82877 .82348 .81823 95.................................................. .87338 .86795 .86257 .85723 .85195 .84672 .84153 .83639 .83129 .82624 96.................................................. .87877 .87354 .86836 .86323 .85814 .85309 .84809 .84313 .83822 .83334 97.................................................. .88365 .87861 .87362 .86867 .86375 .85888 .85405 .84926 .84450 .83979 98.................................................. .88805 .88318 .87835 .87356 .86880 .86409 .85941 .85477 .85016 .84559 99.................................................. .89210 .88739 .88271 .87807 .87347 .86890 .86436 .85986 .85539 .85095 100................................................. .89588 .89131 .88678 .88227 .87780 .87337 .86896 .86459 .86024 .85593 101................................................. .89949 .89506 .89066 .88629 .88195 .87764 .87336 .86911 .86488 .86069 102................................................. .90325 .89897 .89471 .89047 .88627 .88209 .87794 .87381 .86971 .86564 103................................................. .90724 .90311 .89900 .89491 .89085 .88681 .88279 .87880 .87484 .87089 104................................................. .91167 .90770 .90376 .89983 .89593 .89205 .88819 .88435 .88053 .87673 105................................................. .91708 .91333 .90959 .90587 .90217 .89848 .89481 .89116 .88752 .88391 106................................................. .92470 .92126 .91782 .91440 .91100 .90760 .90422 .90085 .89749 .89414 107................................................. .93545 .93246 .92948 .92650 .92353 .92057 .91762 .91467 .91173 .90880 108................................................. .95239 .95016 .94792 .94569 .94346 .94123 .93900 .93678 .93456 .93234 109................................................. .97900 .97800 .97700 .97600 .97500 .97400 .97300 .97200 .97100 .97000 -------------------------------------------------------------------------------------------------------------------------------------------------------- Table U(1)--Based on Life Table 80CNSMT Unitrust Single Life Remainder Factors [Applicable After April 30, 1989] -------------------------------------------------------------------------------------------------------------------------------------------------------- Adjusted payout rate Age --------------------------------------------------------------------------------------------------- 6.2% 6.4% 6.6% 6.8% 7.0% 7.2% 7.4% 7.6% 7.8% 8.0% -------------------------------------------------------------------------------------------------------------------------------------------------------- 0................................................... .03176 .03009 .02861 .02730 .02613 .02509 .02416 .02333 .02258 .02191 1................................................... .02110 .01936 .01781 .01644 .01522 .01413 .01316 .01229 .01150 .01080 2................................................... .02156 .01974 .01812 .01669 .01541 .01427 .01325 .01234 .01152 .01078 3................................................... .02233 .02043 .01875 .01725 .01591 .01471 .01364 .01268 .01182 .01105 4................................................... .02330 .02132 .01956 .01800 .01660 .01535 .01422 .01322 .01231 .01149 5................................................... .02443 .02237 .02054 .01890 .01743 .01612 .01494 .01389 .01293 .01208 6................................................... .02568 .02353 .02162 .01990 .01837 .01700 .01576 .01465 .01365 .01275 7................................................... .02704 .02480 .02280 .02102 .01941 .01798 .01668 .01552 .01446 .01351 8................................................... .02852 .02619 .02411 .02224 .02057 .01906 .01770 .01648 .01537 .01437 9................................................... .03014 .02772 .02554 .02360 .02184 .02027 .01885 .01756 .01640 .01535 10.................................................. .03190 .02938 .02711 .02508 .02325 .02160 .02012 .01877 .01755 .01645 11.................................................. .03381 .03119 .02883 .02672 .02481 .02308 .02153 .02012 .01884 .01768 12.................................................. .03585 .03313 .03068 .02847 .02648 .02468 .02305 .02157 .02023 .01902 13.................................................. .03798 .03515 .03260 .03030 .02822 .02635 .02464 .02310 .02170 .02042 14.................................................. .04012 .03718 .03453 .03213 .02997 .02801 .02623 .02462 .02315 .02181 15.................................................. .04225 .03919 .03644 .03395 .03169 .02965 .02779 .02611 .02457 .02317 16.................................................. .04436 .04120 .03833 .03574 .03339 .03126 .02932 .02756 .02595 .02449 17.................................................. .04647 .04319 .04021 .03752 .03507 .03285 .03082 .02898 .02730 .02577 18.................................................. .04860 .04519 .04210 .03930 .03675 .03443 .03232 .03040 .02864 .02703 19.................................................. .05079 .04725 .04404 .04113 .03847 .03606 .03386 .03185 .03001 .02833 20.................................................. .05304 .04938 .04604 .04301 .04025 .03773 .03543 .03333 .03141 .02965 21.................................................. .05537 .05157 .04811 .04495 .04208 .03945 .03705 .03486 .03285 .03101 [[Page 252]] 22.................................................. .05779 .05385 .05025 .04698 .04398 .04125 .03874 .03645 .03435 .03242 23.................................................. .06032 .05623 .05250 .04910 .04598 .04313 .04052 .03812 .03592 .03390 24.................................................. .06302 .05878 .05491 .05136 .04812 .04515 .04242 .03992 .03762 .03550 25.................................................. .06589 .06150 .05748 .05380 .05042 .04733 .04448 .04187 .03946 .03725 26.................................................. .06897 .06442 .06025 .05643 .05292 .04969 .04673 .04400 .04148 .03916 27.................................................. .07228 .06757 .06325 .05928 .05563 .05227 .04917 .04632 .04369 .04126 28.................................................. .07582 .07094 .06646 .06234 .05854 .05504 .05182 .04884 .04609 .04355 29.................................................. .07958 .07454 .06990 .06562 .06167 .05804 .05468 .05157 .04870 .04604 30.................................................. .08360 .07838 .07357 .06913 .06504 .06125 .05775 .05452 .05152 .04874 31.................................................. .08788 .08249 .07751 .07291 .06866 .06472 .06108 .05771 .05457 .05167 32.................................................. .09242 .08685 .08170 .07694 .07252 .06844 .06465 .06113 .05786 .05483 33.................................................. .09724 .09149 .08617 .08124 .07666 .07242 .06848 .06482 .06141 .05824 34.................................................. .10234 .09641 .09091 .08581 .08107 .07667 .07257 .06876 .06521 .06191 35.................................................. .10773 .10161 .09594 .09066 .08575 .08119 .07694 .07298 .06928 .06583 36.................................................. .11338 .10708 .10122 .09577 .09070 .08597 .08156 .07744 .07360 .07001 37.................................................. .11932 .11283 .10680 .10117 .09592 .09102 .08645 .08217 .07818 .07444 38.................................................. .12554 .11887 .11265 .10685 .10142 .09636 .09162 .08719 .08304 .07915 39.................................................. .13206 .12521 .11880 .11282 .10722 .10198 .09708 .09249 .08818 .08414 40.................................................. .13888 .13184 .12526 .11909 .11332 .10791 .10284 .09808 .09361 .08942 41.................................................. .14601 .13878 .13201 .12567 .11972 .11414 .10890 .10398 .09935 .09499 42.................................................. .15342 .14601 .13906 .13254 .12641 .12066 .11525 .11016 .10537 .10086 43.................................................. .16112 .15353 .14640 .13970 .13340 .12747 .12189 .11663 .11168 .10701 44.................................................. .16913 .16136 .15406 .14718 .14070 .13460 .12885 .12342 .11830 .11347 45.................................................. .17745 .16951 .16202 .15497 .14832 .14204 .13612 .13053 .12525 .12025 46.................................................. .18608 .17796 .17030 .16308 .15625 .14981 .14372 .13796 .13251 .12735 47.................................................. .19501 .18673 .17890 .17150 .16451 .15790 .15164 .14571 .14010 .13478 48.................................................. .20425 .19579 .18780 .18024 .17308 .16630 .15987 .15378 .14800 .14252 49.................................................. .21375 .20514 .19698 .18926 .18193 .17499 .16840 .16214 .15620 .15056 50.................................................. .22352 .21476 .20644 .19856 .19107 .18396 .17721 .17080 .16470 .15890 51.................................................. .23358 .22467 .21620 .20816 .20051 .19325 .18634 .17976 .17350 .16755 52.................................................. .24396 .23490 .22628 .21809 .21030 .20288 .19581 .18908 .18267 .17655 53.................................................. .25465 .24545 .23670 .22836 .22042 .21285 .20563 .19875 .19218 .18592 54.................................................. .26563 .25631 .24742 .23895 .23086 .22315 .21579 .20876 .20204 .19562 55.................................................. .27692 .26747 .25846 .24986 .24164 .23379 .22628 .21911 .21225 .20568 56.................................................. .28850 .27895 .26982 .26109 .25275 .24476 .23712 .22981 .22281 .21611 57.................................................. .30041 .29076 .28152 .27267 .26421 .25610 .24833 .24089 .23376 .22691 58.................................................. .31263 .30288 .29355 .28460 .27602 .26780 .25991 .25234 .24508 .23811 59.................................................. .32515 .31532 .30590 .29685 .28817 .27984 .27184 .26416 .25677 .24968 60.................................................. .33793 .32803 .31853 .30940 .30062 .29219 .28409 .27630 .26880 .26159 61.................................................. .35093 .34098 .33141 .32220 .31335 .30483 .29663 .28873 .28113 .27381 62.................................................. .36414 .35414 .34451 .33524 .32631 .31771 .30942 .30144 .29374 .28631 63.................................................. .37754 .36750 .35783 .34850 .33951 .33084 .32247 .31440 .30661 .29910 64.................................................. .39115 .38108 .37137 .36200 .35296 .34422 .33579 .32765 .31978 .31217 65.................................................. .40500 .39493 .38519 .37579 .36670 .35792 .34943 .34122 .33328 .32560 66.................................................. .41914 .40906 .39932 .38990 .38079 .37197 .36343 .35517 .34717 .33943 67.................................................. .43355 .42350 .41376 .40434 .39521 .38636 .37780 .36950 .36145 .35365 68.................................................. .44824 .43822 .42851 .41909 .40996 .40111 .39252 .38419 .37611 .36827 69.................................................. .46313 .45316 .44348 .43409 .42498 .41613 .40754 .39919 .39109 .38322 70.................................................. .47818 .46827 .45864 .44929 .44020 .43137 .42279 .41445 .40634 .39845 71.................................................. .49331 .48348 .47391 .46461 .45557 .44677 .43821 .42988 .42177 .41388 72.................................................. .50853 .49879 .48930 .48007 .47108 .46233 .45380 .44550 .43741 .42952 73.................................................. .52384 .51421 .50482 .49566 .48674 .47805 .46957 .46130 .45324 .44538 74.................................................. .53930 .52979 .52050 .51145 .50261 .49399 .48557 .47736 .46934 .46152 75.................................................. .55495 .54557 .53641 .52747 .51873 .51020 .50187 .49372 .48577 .47799 76.................................................. .57079 .56157 .55256 .54374 .53513 .52670 .51847 .51041 .50253 .49483 77.................................................. .58680 .57775 .56890 .56024 .55176 .54346 .53534 .52739 .51960 .51198 78.................................................. .60291 .59405 .58537 .57687 .56855 .56040 .55241 .54458 .53691 .52940 79.................................................. .61898 .61032 .60184 .59353 .58537 .57738 .56954 .56185 .55431 .54691 80.................................................. .63491 .62647 .61819 .61007 .60210 .59428 .58660 .57907 .57167 .56441 81.................................................. .65054 .64234 .63427 .62636 .61858 .61094 .60344 .59606 .58882 .58170 82.................................................. .66582 .65784 .65000 .64229 .63472 .62727 .61994 .61274 .60566 .59870 83.................................................. .68065 .67291 .66530 .65781 .65044 .64319 .63605 .62903 .62212 .61532 84.................................................. .69508 .68758 .68020 .67293 .66577 .65872 .65178 .64495 .63821 .63158 85.................................................. .70915 .70190 .69475 .68770 .68076 .67392 .66718 .66054 .65399 .64754 86.................................................. .72274 .71573 .70882 .70200 .69528 .68865 .68212 .67567 .66931 .66304 87.................................................. .73569 .72892 .72224 .71565 .70915 .70273 .69639 .69014 .68397 .67788 88.................................................. .74807 .74154 .73509 .72872 .72243 .71622 .71009 .70403 .69805 .69214 89.................................................. .76010 .75381 .74759 .74144 .73537 .72937 .72344 .71758 .71179 .70607 [[Page 253]] 90.................................................. .77189 .76584 .75985 .75394 .74809 .74230 .73659 .73093 .72534 .71981 91.................................................. .78327 .77746 .77171 .76603 .76040 .75484 .74933 .74388 .73850 .73316 92.................................................. .79399 .78841 .78289 .77743 .77202 .76667 .76137 .75613 .75093 .74579 93.................................................. .80394 .79858 .79328 .78803 .78283 .77768 .77258 .76753 .76252 .75757 94.................................................. .81303 .80788 .80278 .79773 .79272 .78776 .78284 .77797 .77315 .76837 95.................................................. .82124 .81628 .81136 .80649 .80166 .79687 .79213 .78742 .78276 .77814 96.................................................. .82851 .82372 .81897 .81426 .80959 .80496 .80036 .79581 .79129 .78682 97.................................................. .83512 .83048 .82588 .82132 .81679 .81230 .80785 .80343 .79905 .79471 98.................................................. .84106 .83656 .83210 .82767 .82328 .81892 .81459 .81030 .80604 .80181 99.................................................. .84655 .84218 .83785 .83354 .82927 .82503 .82082 .81664 .81249 .80837 100................................................. .85165 .84740 .84318 .83899 .83483 .83070 .82660 .82252 .81848 .81446 101................................................. .85652 .85238 .84827 .84419 .84013 .83611 .83210 .82813 .82418 .82026 102................................................. .86159 .85757 .85358 .84960 .84566 .84174 .83784 .83397 .83012 .82630 103................................................. .86697 .86307 .85920 .85535 .85152 .84771 .84392 .84016 .83642 .83270 104................................................. .87295 .86919 .86544 .86172 .85802 .85434 .85068 .84704 .84341 .83981 105................................................. .88030 .87672 .87315 .86959 .86605 .86253 .85903 .85554 .85207 .84861 106................................................. .89081 .88749 .88418 .88088 .87760 .87433 .87106 .86782 .86458 .86135 107................................................. .90588 .90296 .90005 .89715 .89425 .89137 .88849 .88561 .88275 .87989 108................................................. .93013 .92791 .92570 .92350 .92129 .91909 .91689 .91469 .91250 .91031 109................................................. .96900 .96800 .96700 .96600 .96500 .96400 .96300 .96200 .96100 .96000 -------------------------------------------------------------------------------------------------------------------------------------------------------- Table U(1)--Based on Life Table 80CNSMT Unitrust Single Life Remainder Factors [Applicable after APRIL 30, 1989] -------------------------------------------------------------------------------------------------------------------------------------------------------- Adjusted payout rate Age --------------------------------------------------------------------------------------------------- 8.2% 8.4% 8.6% 8.8% 9.0% 9.2% 9.4% 9.6% 9.8% 10.0% -------------------------------------------------------------------------------------------------------------------------------------------------------- 0................................................... .02130 .02075 .02025 .01980 .01939 .01901 .01867 .01835 .01806 .01779 1................................................... .01017 .00960 .00908 .00861 .00819 .00780 .00745 .00712 .00683 .00655 2................................................... .01011 .00951 .00897 .00848 .00803 .00762 .00725 .00690 .00659 .00630 3................................................... .01035 .00971 .00914 .00862 .00815 .00771 .00732 .00696 .00663 .00632 4................................................... .01076 .01009 .00948 .00894 .00843 .00798 .00756 .00718 .00683 .00650 5................................................... .01130 .01059 .00996 .00938 .00885 .00836 .00792 .00752 .00714 .00680 6................................................... .01193 .01119 .01051 .00990 .00934 .00883 .00836 .00793 .00754 .00717 7................................................... .01265 .01187 .01116 .01051 .00992 .00938 .00888 .00842 .00800 .00762 8................................................... .01347 .01264 .01189 .01121 .01058 .01001 .00948 .00900 .00856 .00815 9................................................... .01440 .01353 .01274 .01201 .01135 .01075 .01019 .00968 .00921 .00877 10.................................................. .01544 .01453 .01369 .01293 .01223 .01159 .01101 .01046 .00997 .00950 11.................................................. .01662 .01566 .01478 .01398 .01324 .01257 .01195 .01137 .01085 .01036 12.................................................. .01791 .01690 .01597 .01513 .01435 .01364 .01298 .01238 .01182 .01131 13.................................................. .01926 .01820 .01722 .01634 .01552 .01477 .01408 .01344 .01285 .01231 14.................................................. .02059 .01948 .01846 .01752 .01667 .01588 .01515 .01448 .01386 .01328 15.................................................. .02189 .02072 .01965 .01867 .01777 .01694 .01617 .01547 .01481 .01421 16.................................................. .02315 .02192 .02080 .01977 .01882 .01795 .01714 .01640 .01572 .01508 17.................................................. .02436 .02308 .02190 .02082 .01982 .01891 .01806 .01728 .01656 .01589 18.................................................. .02556 .02422 .02298 .02184 .02080 .01983 .01894 .01812 .01736 .01665 19.................................................. .02679 .02537 .02408 .02288 .02178 .02077 .01983 .01897 .01817 .01742 20.................................................. .02804 .02656 .02519 .02394 .02278 .02172 .02073 .01982 .01898 .01819 21.................................................. .02932 .02776 .02633 .02501 .02380 .02268 .02164 .02068 .01979 .01896 22.................................................. .03065 .02902 .02751 .02613 .02485 .02367 .02258 .02157 .02063 .01976 23.................................................. .03204 .03033 .02876 .02730 .02595 .02471 .02356 .02249 .02150 .02058 24.................................................. .03356 .03176 .03010 .02857 .02716 .02585 .02463 .02351 .02246 .02149 25.................................................. .03520 .03332 .03158 .02997 .02848 .02710 .02582 .02463 .02352 .02249 26.................................................. .03702 .03504 .03321 .03152 .02995 .02850 .02714 .02589 .02472 .02363 27.................................................. .03902 .03695 .03502 .03324 .03159 .03006 .02863 .02730 .02607 .02492 28.................................................. .04120 .03902 .03700 .03513 .03339 .03178 .03027 .02887 .02757 .02635 29.................................................. .04358 .04129 .03917 .03720 .03537 .03367 .03208 .03061 .02923 .02794 30.................................................. .04616 .04376 .04154 .03947 .03754 .03575 .03408 .03251 .03106 .02969 31.................................................. .04897 .04646 .04413 .04195 .03993 .03804 .03627 .03463 .03309 .03165 32.................................................. .05200 .04938 .04693 .04465 .04252 .04053 .03867 .03693 .03531 .03378 33.................................................. .05529 .05254 .04998 .04758 .04534 .04325 .04130 .03946 .03775 .03614 34.................................................. .05883 .05595 .05326 .05075 .04840 .04620 .04414 .04221 .04040 .03870 35.................................................. .06262 .05961 .05680 .05417 .05170 .04939 .04723 .04520 .04329 .04149 36.................................................. .06665 .06351 .06057 .05781 .05523 .05280 .05053 .04839 .04638 .04449 37.................................................. .07094 .06766 .06459 .06171 .05900 .05646 .05407 .05182 .04971 .04771 38.................................................. .07550 .07208 .06888 .06586 .06303 .06037 .05786 .05550 .05327 .05118 [[Page 254]] 39.................................................. .08034 .07678 .07344 .07029 .06733 .06454 .06191 .05943 .05709 .05489 40.................................................. .08547 .08177 .07828 .07499 .07190 .06898 .06623 .06363 .06118 .05886 41.................................................. .09090 .08704 .08341 .07998 .07675 .07371 .07083 .06811 .06553 .06310 42.................................................. .09661 .09260 .08882 .08525 .08188 .07870 .07569 .07284 .07015 .06760 43.................................................. .10260 .09844 .09451 .09080 .08729 .08397 .08083 .07785 .07503 .07236 44.................................................. .10891 .10459 .10051 .09666 .09300 .08954 .08626 .08316 .08021 .07741 45.................................................. .11553 .11106 .10683 .10282 .09902 .09542 .09201 .08876 .08568 .08276 46.................................................. .12247 .11784 .11346 .10930 .10536 .10161 .09806 .09468 .09146 .08841 47.................................................. .12974 .12496 .12042 .11611 .11202 .10813 .10443 .10091 .09756 .09438 48.................................................. .13732 .13238 .12769 .12323 .11899 .11495 .11111 .10745 .10397 .10065 49.................................................. .14520 .14011 .13526 .13064 .12625 .12207 .11809 .11429 .11066 .10721 50.................................................. .15338 .14812 .14312 .13836 .13381 .12948 .12535 .12141 .11765 .11405 51.................................................. .16187 .15646 .15130 .14639 .14169 .13721 .13294 .12885 .12495 .12121 52.................................................. .17072 .16516 .15985 .15478 .14993 .14531 .14088 .13665 .13261 .12873 53.................................................. .17993 .17422 .16876 .16353 .15854 .15377 .14920 .14482 .14064 .13662 54.................................................. .18949 .18362 .17801 .17264 .16750 .16258 .15787 .15335 .14902 .14486 55.................................................. .19940 .19339 .18763 .18212 .17683 .17176 .16690 .16224 .15777 .15348 56.................................................. .20968 .20353 .19762 .19196 .18654 .18132 .17632 .17152 .16691 .16247 57.................................................. .22035 .21406 .20802 .20222 .19665 .19129 .18615 .18121 .17646 .17189 58.................................................. .23142 .22499 .21881 .21287 .20717 .20168 .19640 .19132 .18643 .18172 59.................................................. .24286 .23630 .23000 .22393 .21809 .21247 .20705 .20184 .19682 .19198 60.................................................. .25465 .24797 .24154 .23534 .22938 .22363 .21808 .21274 .20759 .20262 61.................................................. .26676 .25996 .25341 .24710 .24101 .23513 .22946 .22399 .21871 .21361 62.................................................. .27916 .27225 .26559 .25916 .25295 .24695 .24117 .23557 .23017 .22495 63.................................................. .29184 .28483 .27806 .27152 .26520 .25909 .25319 .24748 .24196 .23661 64.................................................. .30483 .29772 .29085 .28421 .27779 .27157 .26555 .25973 .25409 .24863 65.................................................. .31817 .31098 .30402 .29729 .29076 .28444 .27832 .27240 .26665 .26108 66.................................................. .33192 .32466 .31762 .31079 .30418 .29777 .29155 .28552 .27968 .27400 67.................................................. .34609 .33876 .33164 .32474 .31805 .31156 .30525 .29913 .29319 .28742 68.................................................. .36066 .35328 .34610 .33914 .33238 .32581 .31943 .31323 .30720 .30134 69.................................................. .37558 .36815 .36093 .35391 .34709 .34045 .33400 .32773 .32163 .31569 70.................................................. .39078 .38332 .37606 .36900 .36213 .35545 .34894 .34260 .33643 .33042 71.................................................. .40620 .39872 .39144 .38435 .37744 .37071 .36415 .35776 .35153 .34547 72.................................................. .42184 .41435 .40706 .39994 .39301 .38625 .37965 .37322 .36694 .36082 73.................................................. .43771 .43023 .42293 .41581 .40886 .40207 .39545 .38899 .38267 .37651 74.................................................. .45387 .44641 .43912 .43201 .42505 .41826 .41163 .40514 .39881 .39261 75.................................................. .47039 .46296 .45570 .44861 .44167 .43488 .42824 .42175 .41541 .40920 76.................................................. .48729 .47991 .47269 .46563 .45872 .45196 .44534 .43886 .43251 .42630 77.................................................. .50452 .49722 .49006 .48305 .47619 .46946 .46287 .45642 .45009 .44389 78.................................................. .52203 .51481 .50773 .50079 .49399 .48732 .48078 .47437 .46808 .46191 79.................................................. .53966 .53254 .52556 .51870 .51198 .50538 .49891 .49255 .48632 .48019 80.................................................. .55728 .55028 .54340 .53665 .53002 .52351 .51712 .51083 .50466 .49860 81.................................................. .57471 .56784 .56109 .55445 .54792 .54151 .53521 .52901 .52292 .51692 82.................................................. .59186 .58512 .57850 .57199 .56558 .55927 .55307 .54697 .54097 .53506 83.................................................. .60863 .60204 .59556 .58918 .58289 .57671 .57062 .56462 .55872 .55290 84.................................................. .62505 .61862 .61228 .60604 .59989 .59383 .58786 .58198 .57618 .57047 85.................................................. .64118 .63491 .62873 .62263 .61663 .61070 .60486 .59911 .59343 .58783 86.................................................. .65685 .65075 .64473 .63879 .63294 .62716 .62145 .61583 .61027 .60479 87.................................................. .67187 .66594 .66008 .65430 .64859 .64296 .63739 .63190 .62647 .62112 88.................................................. .68631 .68054 .67485 .66923 .66367 .65818 .65276 .64740 .64211 .63688 89.................................................. .70042 .69483 .68930 .68384 .67845 .67311 .66784 .66262 .65747 .65237 90.................................................. .71434 .70894 .70359 .69830 .69307 .68790 .68278 .67772 .67271 .66775 91.................................................. .72789 .72266 .71750 .71239 .70733 .70232 .69736 .69246 .68760 .68280 92.................................................. .74070 .73567 .73068 .72574 .72085 .71601 .71121 .70647 .70176 .69711 93.................................................. .75266 .74780 .74298 .73821 .73348 .72880 .72417 .71957 .71502 .71051 94.................................................. .76363 .75893 .75428 .74967 .74510 .74057 .73608 .73163 .72722 .72285 95.................................................. .77356 .76901 .76451 .76005 .75562 .75123 .74688 .74257 .73829 .73405 96.................................................. .78237 .77797 .77360 .76927 .76497 .76071 .75648 .75229 .74813 .74401 97.................................................. .79039 .78612 .78187 .77766 .77348 .76934 .76523 .76115 .75710 .75308 98.................................................. .79762 .79345 .78932 .78522 .78115 .77711 .77310 .76913 .76518 .76126 99.................................................. .80429 .80023 .79620 .79220 .78823 .78429 .78038 .77649 .77264 .76881 100................................................. .81047 .80651 .80258 .79867 .79479 .79094 .78712 .78332 .77955 .77580 101................................................. .81636 .81249 .80865 .80483 .80104 .79727 .79352 .78981 .78611 .78244 102................................................. .82250 .81872 .81497 .81124 .80754 .80386 .80020 .79656 .79295 .78936 103................................................. .82900 .82532 .82167 .81804 .81442 .81083 .80726 .80371 .80018 .79667 104................................................. .83622 .83266 .82911 .82558 .82207 .81858 .81510 .81165 .80821 .80479 105................................................. .84517 .84174 .83833 .83494 .83156 .82819 .82485 .82151 .81820 .81489 106................................................. .85814 .85494 .85175 .84857 .84540 .84225 .83911 .83598 .83286 .82975 [[Page 255]] 107................................................. .87704 .87420 .87136 .86853 .86571 .86290 .86009 .85729 .85450 .85171 108................................................. .90812 .90593 .90375 .90156 .89939 .89721 .89504 .89286 .89070 .88853 109................................................. .95900 .95800 .95700 .95600 .95500 .95400 .95300 .95200 .95100 .95000 -------------------------------------------------------------------------------------------------------------------------------------------------------- Table U(1)--Based on Life Table 80CNSMT Unitrust Single Life Remainder Factors [Applicable after APRIL 30, 1989] -------------------------------------------------------------------------------------------------------------------------------------------------------- Adjusted payout rate Age --------------------------------------------------------------------------------------------------- 10.2% 10.4% 10.6% 10.8% 11.0% 11.2% 11.4% 11.6% 11.8% 12.0% -------------------------------------------------------------------------------------------------------------------------------------------------------- 0................................................... .01754 .01731 .01710 .01690 .01671 .01654 .01638 .01622 .01608 .01594 1................................................... .00630 .00607 .00585 .00565 .00547 .00530 .00514 .00499 .00485 .00472 2................................................... .00604 .00579 .00557 .00536 .00516 .00498 .00481 .00465 .00451 .00437 3................................................... .00604 .00578 .00554 .00532 .00511 .00492 .00474 .00458 .00442 .00427 4................................................... .00621 .00593 .00568 .00544 .00522 .00502 .00483 .00465 .00448 .00433 5................................................... .00648 .00619 .00592 .00567 .00544 .00522 .00502 .00483 .00465 .00449 6................................................... .00684 .00653 .00624 .00597 .00572 .00549 .00528 .00507 .00489 .00471 7................................................... .00726 .00693 .00663 .00634 .00608 .00583 .00560 .00539 .00518 .00499 8................................................... .00777 .00742 .00709 .00679 .00651 .00624 .00600 .00577 .00555 .00535 9................................................... .00837 .00800 .00765 .00733 .00703 .00675 .00649 .00625 .00602 .00580 10.................................................. .00908 .00868 .00832 .00797 .00765 .00736 .00708 .00682 .00657 .00634 11.................................................. .00991 .00949 .00910 .00874 .00840 .00808 .00779 .00751 .00725 .00700 12.................................................. .01083 .01039 .00997 .00959 .00923 .00890 .00858 .00829 .00801 .00775 13.................................................. .01181 .01134 .01090 .01049 .01012 .00976 .00943 .00912 .00883 .00855 14.................................................. .01275 .01226 .01180 .01137 .01097 .01060 .01025 .00992 .00961 .00932 15.................................................. .01365 .01313 .01264 .01219 .01177 .01138 .01101 .01066 .01034 .01003 16.................................................. .01449 .01394 .01343 .01295 .01251 .01209 .01171 .01134 .01100 .01068 17.................................................. .01526 .01469 .01415 .01365 .01318 .01274 .01233 .01195 .01159 .01125 18.................................................. .01600 .01539 .01482 .01430 .01380 .01334 .01291 .01251 .01213 .01177 19.................................................. .01673 .01609 .01550 .01494 .01442 .01393 .01348 .01305 .01265 .01227 20.................................................. .01747 .01679 .01616 .01557 .01502 .01451 .01403 .01358 .01316 .01276 21.................................................. .01820 .01748 .01682 .01620 .01562 .01508 .01457 .01409 .01365 .01323 22.................................................. .01895 .01819 .01749 .01683 .01622 .01565 .01511 .01461 .01414 .01369 23.................................................. .01972 .01893 .01818 .01749 .01684 .01624 .01567 .01514 .01464 .01417 24.................................................. .02058 .01974 .01895 .01822 .01753 .01689 .01629 .01572 .01519 .01469 25.................................................. .02154 .02064 .01981 .01903 .01830 .01762 .01698 .01638 .01582 .01529 26.................................................. .02262 .02167 .02079 .01996 .01919 .01847 .01779 .01715 .01655 .01599 27.................................................. .02385 .02284 .02191 .02103 .02021 .01944 .01872 .01804 .01740 .01680 28.................................................. .02521 .02415 .02316 .02222 .02135 .02053 .01977 .01904 .01836 .01772 29.................................................. .02673 .02561 .02455 .02357 .02264 .02177 .02095 .02018 .01946 .01877 30.................................................. .02842 .02723 .02611 .02506 .02407 .02315 .02227 .02146 .02068 .01996 31.................................................. .03030 .02903 .02784 .02673 .02568 .02470 .02377 .02290 .02207 .02130 32.................................................. .03235 .03101 .02976 .02857 .02746 .02641 .02543 .02450 .02362 .02279 33.................................................. .03463 .03321 .03188 .03062 .02944 .02833 .02728 .02629 .02535 .02447 34.................................................. .03711 .03561 .03419 .03286 .03161 .03043 .02931 .02826 .02726 .02632 35.................................................. .03981 .03822 .03672 .03531 .03398 .03273 .03154 .03042 .02936 .02836 36.................................................. .04271 .04103 .03945 .03796 .03655 .03522 .03396 .03277 .03164 .03057 37.................................................. .04584 .04407 .04239 .04081 .03932 .03791 .03657 .03531 .03411 .03297 38.................................................. .04920 .04733 .04556 .04389 .04231 .04082 .03940 .03806 .03679 .03558 39.................................................. .05280 .05083 .04897 .04721 .04554 .04396 .04246 .04103 .03968 .03840 40.................................................. .05667 .05459 .05263 .05077 .04901 .04733 .04575 .04424 .04280 .04144 41.................................................. .06080 .05861 .05655 .05459 .05272 .05096 .04928 .04768 .04617 .04472 42.................................................. .06518 .06289 .06071 .05864 .05668 .05482 .05305 .05136 .04975 .04822 43.................................................. .06982 .06742 .06513 .06296 .06089 .05893 .05706 .05528 .05358 .05196 44.................................................. .07475 .07223 .06983 .06754 .06537 .06330 .06133 .05945 .05766 .05595 45.................................................. .07998 .07733 .07481 .07242 .07014 .06796 .06588 .06390 .06202 .06021 46.................................................. .08550 .08273 .08010 .07758 .07519 .07290 .07072 .06864 .06665 .06474 47.................................................. .09134 .08845 .08569 .08306 .08055 .07815 .07586 .07367 .07157 .06957 48.................................................. .09748 .09446 .09158 .08882 .08619 .08368 .08128 .07898 .07678 .07467 49.................................................. .10391 .10076 .09775 .09487 .09212 .08949 .08697 .08456 .08225 .08003 50.................................................. .11062 .10734 .10420 .10120 .09832 .09557 .09293 .09041 .08798 .08566 51.................................................. .11764 .11423 .11096 .10783 .10483 .10195 .09919 .09655 .09401 .09158 52.................................................. .12503 .12148 .11807 .11481 .11168 .10868 .10581 .10304 .10039 .09784 53.................................................. .13278 .12909 .12556 .12216 .11891 .11578 .11278 .10989 .10712 .10445 54.................................................. .14088 .13706 .13339 .12986 .12648 .12322 .12009 .11709 .11419 .11141 55.................................................. .14936 .14540 .14159 .13793 .13442 .13103 .12778 .12464 .12163 .11872 [[Page 256]] 56.................................................. .15821 .15412 .15018 .14639 .14274 .13923 .13584 .13258 .12944 .12642 57.................................................. .16749 .16326 .15918 .15526 .15148 .14784 .14433 .14094 .13768 .13453 58.................................................. .17719 .17282 .16862 .16456 .16065 .15688 .15324 .14973 .14634 .14306 59.................................................. .18731 .18281 .17847 .17429 .17025 .16634 .16258 .15894 .15543 .15203 60.................................................. .19782 .19319 .18872 .18440 .18023 .17621 .17231 .16855 .16491 .16139 61.................................................. .20869 .20393 .19934 .19489 .19060 .18644 .18242 .17854 .17477 .17113 62.................................................. .21990 .21502 .21029 .20573 .20131 .19703 .19289 .18887 .18499 .18123 63.................................................. .23144 .22644 .22159 .21690 .21236 .20796 .20370 .19956 .19556 .19167 64.................................................. .24335 .23823 .23326 .22845 .22379 .21927 .21489 .21063 .20651 .20250 65.................................................. .25568 .25045 .24537 .24044 .23566 .23103 .22653 .22216 .21791 .21379 66.................................................. .26850 .26316 .25797 .25293 .24804 .24329 .23868 .23420 .22984 .22560 67.................................................. .28182 .27637 .27108 .26594 .26095 .25609 .25137 .24678 .24231 .23797 68.................................................. .29565 .29011 .28472 .27949 .27439 .26943 .26461 .25991 .25534 .25089 69.................................................. .30991 .30429 .29882 .29349 .28830 .28325 .27833 .27354 .26887 .26432 70.................................................. .32457 .31887 .31332 .30791 .30264 .29750 .29249 .28760 .28284 .27820 71.................................................. .33955 .33378 .32816 .32267 .31732 .31210 .30701 .30204 .29719 .29246 72.................................................. .35485 .34902 .34333 .33778 .33236 .32707 .32190 .31686 .31193 .30711 73.................................................. .37049 .36461 .35887 .35326 .34778 .34242 .33719 .33207 .32707 .32218 74.................................................. .38656 .38064 .37485 .36920 .36366 .35825 .35296 .34778 .34272 .33776 75.................................................. .40312 .39717 .39136 .38566 .38009 .37464 .36930 .36407 .35895 .35394 76.................................................. .42022 .41426 .40842 .40271 .39711 .39163 .38625 .38099 .37583 .37077 77.................................................. .43782 .43187 .42603 .42031 .41470 .40920 .40380 .39851 .39332 .38823 78.................................................. .45586 .44992 .44410 .43839 .43278 .42728 .42188 .41658 .41138 .40627 79.................................................. .47418 .46828 .46248 .45679 .45120 .44572 .44033 .43503 .42983 .42472 80.................................................. .49264 .48679 .48103 .47538 .46982 .46436 .45900 .45372 .44853 .44343 81.................................................. .51103 .50524 .49954 .49394 .48843 .48301 .47768 .47243 .46727 .46219 82.................................................. .52925 .52352 .51789 .51235 .50690 .50153 .49624 .49104 .48591 .48087 83.................................................. .54718 .54154 .53598 .53051 .52512 .51981 .51459 .50943 .50436 .49936 84.................................................. .56484 .55930 .55383 .54844 .54313 .53789 .53273 .52764 .52262 .51767 85.................................................. .58231 .57686 .57149 .56619 .56096 .55581 .55072 .54571 .54076 .53588 86.................................................. .59939 .59405 .58878 .58358 .57845 .57339 .56839 .56346 .55858 .55377 87.................................................. .61583 .61061 .60545 .60035 .59532 .59035 .58545 .58060 .57581 .57108 88.................................................. .63171 .62661 .62156 .61658 .61165 .60678 .60196 .59721 .59251 .58786 89.................................................. .64733 .64235 .63742 .63255 .62774 .62298 .61827 .61361 .60900 .60444 90.................................................. .66285 .65801 .65321 .64847 .64377 .63913 .63453 .62998 .62548 .62103 91.................................................. .67804 .67334 .66868 .66407 .65950 .65498 .65050 .64607 .64169 .63735 92.................................................. .69250 .68793 .68341 .67893 .67450 .67011 .66575 .66144 .65718 .65295 93.................................................. .70604 .70162 .69723 .69288 .68858 .68431 .68008 .67589 .67174 .66762 94.................................................. .71852 .71422 .70997 .70575 .70156 .69742 .69331 .68923 .68519 .68119 95.................................................. .72984 .72567 .72154 .71744 .71337 .70934 .70534 .70137 .69744 .69354 96.................................................. .73992 .73586 .73183 .72784 .72388 .71995 .71605 .71218 .70835 .70454 97.................................................. .74910 .74514 .74122 .73733 .73346 .72963 .72582 .72205 .71830 .71458 98.................................................. .75737 .75351 .74967 .74587 .74209 .73835 .73463 .73093 .72727 .72363 99.................................................. .76501 .76123 .75748 .75376 .75007 .74640 .74276 .73914 .73555 .73198 100................................................. .77208 .76838 .76471 .76107 .75745 .75385 .75028 .74673 .74321 .73971 101................................................. .77879 .77517 .77157 .76800 .76444 .76092 .75741 .75392 .75046 .74702 102................................................. .78579 .78224 .77871 .77521 .77173 .76827 .76483 .76141 .75801 .75463 103................................................. .79318 .78971 .78626 .78283 .77942 .77604 .77266 .76931 .76598 .76267 104................................................. .80139 .79801 .79464 .79129 .78796 .78465 .78136 .77808 .77482 .77157 105................................................. .81161 .80834 .80508 .80184 .79861 .79540 .79220 .78902 .78585 .78270 106................................................. .82665 .82357 .82049 .81743 .81438 .81134 .80831 .80530 .80229 .79930 107................................................. .84893 .84616 .84340 .84064 .83789 .83515 .83241 .82969 .82696 .82425 108................................................. .88637 .88421 .88205 .87989 .87774 .87559 .87344 .87129 .86915 .86701 109................................................. .94900 .94800 .94700 .94600 .94500 .94400 .94300 .94200 .94100 .94000 -------------------------------------------------------------------------------------------------------------------------------------------------------- Table U(1)--Based on Life Table 80CNSMT Unitrust Single Life Remainder Factors [Applicable after April 30, 1989] -------------------------------------------------------------------------------------------------------------------------------------------------------- Adjusted payout rate Age --------------------------------------------------------------------------------------------------- 12.2% 12.4% 12.6% 12.8% 13.0% 13.2% 13.4% 13.6% 13.8% 14.0% -------------------------------------------------------------------------------------------------------------------------------------------------------- 0................................................... .01581 .01569 .01557 .01546 .01536 .01526 .01516 .01507 .01499 .01490 1................................................... .00459 .00448 .00437 .00426 .00417 .00407 .00399 .00390 .00382 .00375 2................................................... .00424 .00412 .00400 .00389 .00379 .00369 .00360 .00352 .00343 .00335 3................................................... .00414 .00401 .00389 .00377 .00366 .00356 .00346 .00337 .00328 .00320 4................................................... .00418 .00404 .00391 .00379 .00368 .00357 .00347 .00337 .00327 .00319 [[Page 257]] 5................................................... .00433 .00418 .00405 .00391 .00379 .00368 .00357 .00346 .00336 .00327 6................................................... .00454 .00439 .00424 .00410 .00397 .00384 .00372 .00361 .00351 .00341 7................................................... .00482 .00465 .00449 .00434 .00420 .00407 .00394 .00382 .00371 .00360 8................................................... .00516 .00498 .00481 .00465 .00450 .00436 .00422 .00410 .00397 .00386 9................................................... .00560 .00541 .00523 .00505 .00489 .00474 .00459 .00446 .00433 .00420 10.................................................. .00613 .00592 .00573 .00555 .00537 .00521 .00505 .00491 .00477 .00463 11.................................................. .00677 .00655 .00635 .00615 .00597 .00580 .00563 .00547 .00532 .00518 12.................................................. .00751 .00728 .00706 .00685 .00666 .00647 .00629 .00613 .00597 .00581 13.................................................. .00829 .00805 .00782 .00760 .00739 .00719 .00701 .00683 .00666 .00650 14.................................................. .00905 .00879 .00854 .00831 .00809 .00789 .00769 .00750 .00732 .00715 15.................................................. .00974 .00947 .00921 .00897 .00874 .00852 .00831 .00811 .00793 .00775 16.................................................. .01037 .01009 .00982 .00956 .00932 .00909 .00887 .00866 .00846 .00827 17.................................................. .01093 .01063 .01034 .01007 .00982 .00958 .00935 .00913 .00892 .00873 18.................................................. .01143 .01112 .01082 .01053 .01027 .01001 .00977 .00954 .00933 .00912 19.................................................. .01192 .01159 .01127 .01097 .01069 .01043 .01017 .00993 .00970 .00949 20.................................................. .01239 .01204 .01170 .01139 .01109 .01081 .01055 .01029 .01005 .00983 21.................................................. .01283 .01246 .01211 .01178 .01147 .01117 .01089 .01063 .01037 .01013 22.................................................. .01328 .01288 .01251 .01216 .01183 .01152 .01122 .01094 .01067 .01042 23.................................................. .01372 .01331 .01292 .01254 .01219 .01186 .01155 .01125 .01097 .01070 24.................................................. .01422 .01378 .01336 .01297 .01260 .01225 .01191 .01160 .01130 .01101 25.................................................. .01479 .01432 .01388 .01346 .01306 .01269 .01233 .01200 .01168 .01138 26.................................................. .01545 .01495 .01448 .01404 .01362 .01322 .01284 .01248 .01214 .01182 27.................................................. .01623 .01570 .01520 .01472 .01427 .01385 .01344 .01306 .01270 .01235 28.................................................. .01712 .01655 .01601 .01551 .01503 .01457 .01414 .01373 .01334 .01298 29.................................................. .01813 .01752 .01695 .01641 .01589 .01541 .01494 .01451 .01409 .01370 30.................................................. .01927 .01862 .01801 .01743 .01688 .01635 .01586 .01539 .01495 .01452 31.................................................. .02056 .01987 .01922 .01859 .01801 .01745 .01692 .01642 .01594 .01548 32.................................................. .02201 .02127 .02057 .01990 .01927 .01868 .01811 .01757 .01706 .01657 33.................................................. .02363 .02284 .02209 .02138 .02071 .02007 .01946 .01888 .01833 .01781 34.................................................. .02543 .02458 .02378 .02302 .02230 .02162 .02096 .02034 .01975 .01919 35.................................................. .02741 .02651 .02565 .02484 .02407 .02333 .02264 .02197 .02134 .02073 36.................................................. .02956 .02859 .02768 .02681 .02599 .02520 .02446 .02374 .02307 .02242 37.................................................. .03189 .03087 .02990 .02897 .02809 .02725 .02645 .02569 .02496 .02427 38.................................................. .03443 .03334 .03230 .03131 .03037 .02948 .02862 .02781 .02703 .02628 39.................................................. .03718 .03602 .03491 .03386 .03285 .03190 .03099 .03011 .02928 .02849 40.................................................. .04015 .03891 .03774 .03662 .03555 .03453 .03355 .03262 .03173 .03088 41.................................................. .04335 .04204 .04079 .03959 .03846 .03737 .03633 .03534 .03439 .03348 42.................................................. .04677 .04538 .04405 .04278 .04157 .04042 .03931 .03825 .03724 .03627 43.................................................. .05042 .04894 .04754 .04619 .04491 .04368 .04250 .04138 .04030 .03926 44.................................................. .05432 .05276 .05127 .04984 .04848 .04718 .04593 .04473 .04358 .04248 45.................................................. .05849 .05684 .05526 .05375 .05231 .05092 .04960 .04832 .04710 .04593 46.................................................. .06292 .06118 .05952 .05792 .05639 .05492 .05352 .05217 .05087 .04963 47.................................................. .06765 .06581 .06405 .06237 .06075 .05920 .05771 .05628 .05491 .05359 48.................................................. .07265 .07071 .06886 .06708 .06537 .06373 .06216 .06064 .05919 .05779 49.................................................. .07791 .07587 .07392 .07204 .07024 .06851 .06685 .06525 .06371 .06223 50.................................................. .08343 .08129 .07923 .07726 .07536 .07354 .07178 .07009 .06847 .06690 51.................................................. .08924 .08699 .08483 .08276 .08076 .07884 .07699 .07520 .07349 .07183 52.................................................. .09539 .09303 .09076 .08858 .08648 .08446 .08251 .08064 .07883 .07708 53.................................................. .10189 .09942 .09704 .09475 .09255 .09043 .08838 .08640 .08450 .08266 54.................................................. .10872 .10614 .10365 .10126 .09894 .09672 .09456 .09249 .09049 .08855 55.................................................. .11592 .11322 .11062 .10811 .10569 .10335 .10110 .09892 .09682 .09478 56.................................................. .12350 .12068 .11796 .11534 .11281 .11036 .10800 .10571 .10350 .10137 57.................................................. .13148 .12855 .12572 .12298 .12033 .11777 .11530 .11291 .11060 .10836 58.................................................. .13990 .13685 .13389 .13104 .12828 .12561 .12303 .12053 .11811 .11576 59.................................................. .14875 .14557 .14250 .13953 .13665 .13387 .13118 .12856 .12604 .12359 60.................................................. .15799 .15469 .15150 .14841 .14542 .14253 .13972 .13700 .13436 .13180 61.................................................. .16761 .16419 .16088 .15768 .15457 .15156 .14864 .14580 .14305 .14039 62.................................................. .17758 .17404 .17062 .16729 .16407 .16094 .15791 .15496 .15210 .14932 63.................................................. .18791 .18425 .18071 .17726 .17392 .17068 .16753 .16447 .16150 .15861 64.................................................. .19862 .19484 .19118 .18762 .18417 .18081 .17754 .17437 .17129 .16829 65.................................................. .20979 .20590 .20212 .19845 .19487 .19140 .18802 .18474 .18154 .17843 66.................................................. .22149 .21748 .21359 .20980 .20612 .20253 .19904 .19564 .19233 .18911 67.................................................. .23374 .22962 .22562 .22172 .21792 .21423 .21062 .20712 .20370 .20037 68.................................................. .24656 .24234 .23822 .23422 .23031 .22651 .22280 .21919 .21566 .21222 69.................................................. .25988 .25556 .25134 .24724 .24323 .23932 .23551 .23179 .22816 .22461 70.................................................. .27367 .26925 .26493 .26073 .25662 .25261 .24870 .24488 .24115 .23750 71.................................................. .28784 .28333 .27892 .27462 .27042 .26631 .26230 .25839 .25456 .25082 72.................................................. .30241 .29781 .29332 .28893 .28464 .28044 .27634 .27233 .26841 .26457 [[Page 258]] 73.................................................. .31740 .31272 .30815 .30368 .29930 .29502 .29084 .28674 .28273 .27880 74.................................................. .33291 .32817 .32352 .31897 .31452 .31016 .30589 .30171 .29762 .29361 75.................................................. .34903 .34422 .33951 .33490 .33038 .32595 .32161 .31735 .31318 .30909 76.................................................. .36581 .36095 .35619 .35152 .34694 .34245 .33805 .33373 .32949 .32533 77.................................................. .38324 .37835 .37354 .36883 .36420 .35966 .35520 .35083 .34654 .34232 78.................................................. .40126 .39634 .39150 .38676 .38210 .37752 .37302 .36861 .36427 .36001 79.................................................. .41970 .41476 .40992 .40515 .40047 .39587 .39135 .38690 .38253 .37823 80.................................................. .43842 .43348 .42864 .42387 .41918 .41456 .41002 .40556 .40117 .39685 81.................................................. .45719 .45228 .44744 .44267 .43799 .43337 .42883 .42436 .41996 .41562 82.................................................. .47590 .47101 .46619 .46145 .45677 .45217 .44764 .44317 .43877 .43443 83.................................................. .49443 .48957 .48478 .48007 .47542 .47084 .46632 .46187 .45748 .45315 84.................................................. .51279 .50798 .50324 .49856 .49394 .48939 .48490 .48048 .47611 .47180 85.................................................. .53106 .52630 .52161 .51698 .51241 .50790 .50345 .49906 .49473 .49045 86.................................................. .54902 .54434 .53971 .53514 .53062 .52616 .52176 .51741 .51312 .50888 87.................................................. .56640 .56178 .55722 .55271 .54826 .54386 .53951 .53521 .53097 .52677 88.................................................. .58326 .57872 .57423 .56979 .56541 .56107 .55678 .55254 .54834 .54420 89.................................................. .59994 .59548 .59107 .58671 .58240 .57813 .57391 .56973 .56560 .56152 90.................................................. .61662 .61226 .60794 .60367 .59944 .59526 .59112 .58702 .58296 .57894 91.................................................. .63305 .62879 .62457 .62040 .61627 .61217 .60812 .60411 .60013 .59619 92.................................................. .64876 .64461 .64050 .63643 .63239 .62839 .62443 .62051 .61662 .61277 93.................................................. .66355 .65950 .65550 .65153 .64759 .64369 .63983 .63600 .63220 .62843 94.................................................. .67722 .67328 .66938 .66551 .66167 .65786 .65409 .65035 .64664 .64296 95.................................................. .68967 .68583 .68203 .67825 .67451 .67079 .66711 .66345 .65983 .65623 96.................................................. .70076 .69701 .69330 .68961 .68595 .68231 .67871 .67513 .67158 .66806 97.................................................. .71089 .70722 .70359 .69998 .69640 .69284 .68931 .68581 .68234 .67888 98.................................................. .72001 .71642 .71286 .70933 .70582 .70233 .69887 .69544 .69203 .68864 99.................................................. .72844 .72492 .72143 .71796 .71452 .71110 .70770 .70433 .70098 .69765 100................................................. .73623 .73278 .72935 .72594 .72256 .71920 .71586 .71254 .70924 .70597 101................................................. .74361 .74021 .73684 .73349 .73016 .72685 .72356 .72029 .71704 .71382 102................................................. .75128 .74794 .74463 .74133 .73806 .73480 .73157 .72835 .72515 .72198 103................................................. .75938 .75610 .75284 .74961 .74639 .74319 .74000 .73684 .73369 .73056 104................................................. .76835 .76514 .76194 .75877 .75561 .75246 .74934 .74623 .74313 .74005 105................................................. .77956 .77643 .77332 .77023 .76714 .76408 .76102 .75798 .75496 .75195 106................................................. .79632 .79334 .79038 .78743 .78449 .78157 .77865 .77575 .77285 .76997 107................................................. .82154 .81884 .81615 .81346 .81079 .80811 .80545 .80279 .80014 .79750 108................................................. .86487 .86274 .86061 .85848 .85635 .85423 .85210 .84998 .84787 .84575 109................................................. .93900 .93800 .93700 .93600 .93500 .93400 .93300 .93200 .93100 .93000 -------------------------------------------------------------------------------------------------------------------------------------------------------- [T.D. 8540, 59 FR 30102, 30116, 30117, 30148, June 10, 1994, as amended by T.D. 8819, 64 FR 23199, 23209, Apr. 30, 1999; T.D. 8886, 65 FR 36943, June 12, 2000] treatment of excess distributions of trusts applicable to taxable years beginning on or after january 1, 1969