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Monday December 11, 2017

Bills / Cases / IRS

Notice 2009-18; 2009-10 IRB 1 (11 Feb 2009)

Notice 2009-18; 2009-10 IRB 1 (11 Feb 2009)

Update for Actuarial Tables Under Section 7520


Part III --- Administrative, Miscellaneous, and Procedural

This notice provides supplements to the actuarial tables prescribed under 7520 of the Internal Revenue Code. Section 7520 requires the Secretary to prescribe actuarial tables for valuing annuities, terms certain, reversions, and remainders. The interest rates required for these computations is 120% of the mid-term Applicable Federal Rate for the month of valuation (or, for transfers for charitable purposes, the interest rate for either of the two months preceding the month of valuation). In T.D. 8886, the Secretary prescribed the tables needed for valuations after April 30, 1999. This Treasury Decision contains regulations under sections 664, 2031, and 7520, and provides tables with interest rates starting at 4.2%. In addition, these regulations refer taxpayers to IRS Publications 1457, 1458, and 1459 for factors at interest rates from 2.2% to 22.0%. Recently, 120% of the mid-term Applicable Federal fell below 2.2%. None of the published tables provides factors for the interest rates below 2.2%. This notice furnishes extensions to the existing tables for interest rates below 2.2%.

Table S provided below extends Table S as furnished in 20.2031-7(d)(7) of the Federal Estate Tax Regulations.

Table S -- Single Life Remainder Factors
Based on Life Table 90CM
For Valuations after April 30, 1999


 Interest Rate
Ages0.2%0.4%0.6%0.8%1.0%
00.860740.742060.640810.554340.48040
10.861150.742600.641270.554560.48029
20.862780.745390.644860.558680.48472
30.864440.748240.648550.562930.48932
40.866110.751140.652310.567270.49402
 
50.867810.754070.656120.571680.49880
60.869510.757020.659970.576140.50366
70.871210.759990.663840.580640.50857
80.872930.762980.667750.585190.51354
90.874650.765980.671690.589790.51858
 
100.876370.769000.675660.594430.52368
110.878110.772040.679660.599120.52884
120.879840.775090.683690.603850.53405
130.881580.778150.687720.608600.53930
140.883300.781190.691750.613340.54454
 
150.885020.784210.695760.618070.54977
160.886710.787210.699740.622770.55499
170.888400.790200.703710.627470.56020
180.890080.793170.707670.632150.56540
190.891750.796150.711630.636860.57064
 
200.893430.799130.715610.641590.57591
210.895100.802120.719610.646350.58123
220.896780.805110.723620.651130.58659
230.898460.808110.727660.655950.59199
240.900140.811130.731710.660810.59744
 
250.901830.814150.735790.665700.60295
260.903520.817190.739900.670630.60852
270.905210.820250.744030.675610.61414
280.906910.823310.748190.680620.61981
290.908600.826380.752360.685670.62553
 
300.910300.829460.756550.690740.63129
310.912000.832540.760750.695830.63709
320.913690.835620.764960.700950.64292
330.915390.838710.769190.706100.64881
340.917080.841810.773430.711270.65472
 
350.918780.844910.777690.716480.66069
360.920470.848010.781960.721700.66669
370.922160.851120.786250.726960.67273
380.923850.854240.790540.732240.67882
390.925550.857350.794860.737540.68494
 
400.927240.860470.799180.742870.69111
410.928930.863600.803520.748230.69732
420.930620.866730.807880.753620.70357
430.932300.869860.812240.759030.70986
440.933990.872990.816610.764450.71617
 
450.935660.876120.820970.769880.72251
460.937330.879230.825340.775310.72886
470.938990.882330.829680.780740.73520
480.940640.885420.834020.786160.74156
490.942280.888490.838340.791570.74791
 
500.943900.891550.842650.796970.75426
510.945520.894590.846940.802360.76061
520.947120.897600.851210.807720.76693
530.948710.900600.855450.813060.77324
540.950280.903560.859650.818360.77951
 
550.951830.906500.863830.823630.78575
560.953370.909410.867970.828870.79196
570.954880.912290.872070.834060.79814
580.956380.915140.876120.839210.80426
590.957850.917940.880130.844290.81032
 
600.959300.920700.884080.849320.81631
610.960730.923420.887970.854280.82223
620.962130.926110.891830.859190.82811
630.963520.928760.895630.864050.83393
640.964880.931370.899390.868850.83969
 
650.966220.933950.903100.873600.84538
660.967540.936490.906760.878290.85102
670.968850.938990.910380.882940.85662
680.970130.941460.913950.887530.86215
690.971390.943890.917470.892060.86762
 
700.972620.946280.920920.896510.87299
710.973830.948610.924300.900870.87827
720.975000.950880.927600.905130.88343
730.976140.953090.930820.909290.88847
740.977260.955250.933960.913360.89342
 
750.978340.957370.937050.917360.89827
760.979410.959440.940070.921280.90305
770.980450.961470.943040.925140.90774
780.981470.963460.945950.928920.91236
790.982460.965400.948790.932610.91686
 
800.983420.967270.951530.936190.92124
810.984340.969070.954180.939640.92546
820.985230.970800.956720.942960.92951
830.986070.972460.959150.946140.93341
840.986890.974060.961500.949210.93718
 
850.987670.975600.963780.952190.94084
860.988430.977090.965960.955060.94437
870.989150.978500.968050.957790.94772
880.989830.979830.970020.960380.95091
890.990470.981100.971890.962840.95394
 
900.991080.982300.973670.965170.95681
910.991640.983420.975320.967350.95950
920.992160.984440.976830.969330.96195
930.992630.985370.978210.971150.96419
940.993060.986220.979470.972820.96625
 
950.993470.987020.980660.974380.96819
960.993850.987770.981770.975840.96999
970.994190.988450.982780.977180.97164
980.994510.989090.983730.978420.97318
990.994820.989700.984640.979630.97467
 
1000.995120.990290.985520.980790.97611
1010.995410.990870.986370.981920.97751
1020.995700.991430.987210.983030.97888
1030.995980.991990.988030.984110.98023
1040.996270.992570.988900.985260.98165
 
1050.996560.993140.989750.986380.98304
1060.996920.993850.990810.987790.98479
1070.997340.994700.992070.989460.98687
1080.997970.995960.993950.991960.98997
1090.999000.998010.997020.996030.99505

[table continued]


 Interest Rate
Ages1.2% 1.4%1.6%1.8%2.0%
00.417120.362890.316370.276420.24206
10.416610.361930.314950.274520.23969
20.421180.366540.319490.278930.24393
30.425950.371360.324270.283600.24844
40.430850.376320.329200.288430.25313
 
50.435850.381400.334260.293410.25796
60.440920.386570.339430.298500.26292
70.446080.391830.344700.303700.26799
80.451300.397180.350060.309000.27318
90.456610.402620.355530.314420.27850
 
100.461990.408150.361110.319960.28394
110.467450.413770.366780.325610.28950
120.472970.419470.372550.331360.29518
130.478540.425210.378370.337190.30093
140.484110.430980.384230.343040.30672
 
150.489680.436750.390090.348910.31253
160.495230.442510.395940.354780.31835
170.500790.448270.401810.360660.32419
180.506350.454050.407700.366580.33006
190.511950.459880.413650.372560.33601
 
200.517600.465780.419680.378630.34206
210.523310.471740.425790.384800.34821
220.529070.477770.431970.391050.35446
230.534890.483870.438240.397410.36082
240.540780.490050.444610.403870.36730
 
250.546740.496320.451080.410450.37392
260.552760.502680.457650.417140.38065
270.558870.509130.464330.423960.38753
280.565040.515660.471110.430880.39453
290.571270.522260.477970.437920.40165
 
300.577550.528940.484930.445050.40889
310.583890.535690.491960.452280.41623
320.590290.542500.499080.459610.42369
330.596740.549390.506300.467050.43128
340.603250.556350.513590.474590.43897
 
350.609820.563390.520990.482240.44680
360.616440.570500.528470.489990.45475
370.623110.577680.536040.497850.46281
380.629850.584930.543700.505820.47101
390.636640.592260.551450.513900.47932
 
400.643490.599660.559300.522090.48777
410.650410.607150.567240.530400.49636
420.657380.614710.575280.538820.50508
430.664400.622340.583410.547350.51392
440.671460.630030.591620.555970.52288
 
450.678560.637770.599880.564680.53194
460.685690.645550.608210.573460.54109
470.692820.653360.616580.582290.55031
480.699980.661190.624990.591190.55960
490.707140.669050.633440.600140.56897
 
500.714310.676930.641930.609140.57841
510.721490.684830.650450.618190.58791
520.728660.692730.658980.627270.59745
530.735810.700620.667520.636360.60703
540.742940.708500.676050.645470.61662
 
550.750040.716360.684580.654580.62624
560.757120.724210.693100.663690.63587
570.764160.732020.701600.672800.64551
580.771160.739800.710070.681880.65514
590.778090.747510.718480.690910.66472
 
600.784950.755150.726820.699880.67425
610.791750.762730.735110.708810.68374
620.798490.770270.743360.717700.69321
630.805190.777760.751570.726550.70266
640.811820.785180.759720.735360.71206
 
650.818390.792550.767810.744120.72142
660.824900.799860.775850.752830.73075
670.831360.807130.783860.761520.74005
680.837770.814340.791820.770160.74932
690.844100.821480.799700.778730.75853
 
700.850340.828520.807480.787200.76765
710.856470.835440.815140.795550.77663
720.862470.842230.822670.803760.78548
730.868350.848880.830040.811810.79417
740.874110.855410.837290.819740.80273
 
750.879770.861830.844430.827560.81119
760.885350.868170.851490.835290.81955
770.890840.874420.858450.842920.82783
780.896240.880560.865310.850450.83600
790.901520.886580.872030.857840.84402
 
800.906660.892440.878570.865040.85185
810.911610.898100.884900.872020.85944
820.916380.903550.891010.878750.86676
830.920970.908800.896890.885240.87384
840.925410.913880.902590.891530.88070
 
850.929720.918820.908140.897660.88740
860.933880.923590.913500.903590.89388
870.937840.928140.918610.909260.90007
880.941610.932470.923480.914660.90598
890.945190.936590.928130.919800.91162
 
900.948590.940500.932530.924700.91698
910.951770.944150.936660.929270.92200
920.954670.947500.940430.933470.92660
930.957330.950560.943890.937310.93082
940.959770.953380.947070.940850.93471
 
950.962070.956030.950070.944180.93837
960.964210.958490.952850.947280.94178
970.966170.960760.955420.950140.94492
980.968000.962880.957810.952800.94785
990.969770.964920.960130.955380.95069
 
1000.971480.966900.962360.957870.95343
1010.973150.968830.964550.960310.95611
1020.974780.970710.966680.962690.95873
1030.976380.972570.968780.965030.96132
1040.978080.974530.971010.967520.96405
 
1050.979730.976440.973180.969940.96672
1060.981810.978850.975910.973000.97010
1070.984290.981720.979180.976640.97412
1080.988000.986030.984080.982130.98019
1090.994070.993100.992130.991160.99020

Table B provided below extends Table B furnished in 20.2031-7(d)(6) of the Federal Estate Tax Regulations.

Table B
Remainder Factors for Terms Certain


 Interest Rate
Ages0.2%0.4%0.6%0.8%1.0%
10.9980040.9960160.9940360.9920630.990099
20.9960120.9920480.9881070.9841900.980296
30.9940240.9880950.9822140.9763790.970590
40.9920400.9841590.9763560.9686300.960980
50.9900600.9802380.9705330.9609420.951466
 
60.9880840.9763320.9647440.9533160.942045
70.9861110.9724430.9589900.9457500.932718
80.9841430.9685680.9532710.9382440.923483
90.9821790.9647100.9475850.9307980.914340
100.9802180.9608660.9419330.9234100.905287
 
110.9782620.9570380.9363150.9160820.896324
120.9763090.9532250.9307310.9088110.887449
130.9743600.9494270.9251800.9015980.878663
140.9724160.9456450.9196620.8944430.869963
150.9704750.9418770.9141770.8873440.861349
 
160.9685380.9381250.9087250.8803020.852821
170.9666040.9343870.9033050.8733150.844377
180.9646750.9306650.8979170.8663840.836017
190.9627490.9269570.8925620.8595080.827740
200.9608280.9232640.8872390.8526860.819544
 
210.9589100.9195850.8819470.8459190.811430
220.9569960.9159220.8766870.8392050.803396
230.9550860.9122730.8714580.8325450.795442
240.9531790.9086380.8662600.8259380.787566
250.9512770.9050180.8610940.8193830.779768
 
260.9493780.9014120.8559580.8128790.772048
270.9474830.8978210.8508530.8064280.764404
280.9455920.8942440.8457780.8000280.756836
290.9437050.8906810.8407340.7936780.749342
300.9418210.8871330.8357200.7873790.741923
 
310.9399410.8835980.8307350.7811300.734577
320.9380650.8800780.8257800.7749310.727304
330.9361930.8765720.8208550.7687810.720103
340.9343240.8730790.8159600.7626790.712973
350.9324590.8696010.8110930.7566260.705914
 
360.9305980.8661360.8062560.7506210.698925
370.9287400.8626860.8014470.7446640.692005
380.9268870.8592490.7966670.7387540.685153
390.9250360.8558250.7919150.7328910.678370
400.9231900.8524160.7871920.7270740.671653
 
410.9213470.8490200.7824970.7213040.665003
420.9195080.8456370.7778300.7155790.658419
430.9176730.8422680.7731910.7099000.651900
440.9158410.8389120.7685800.7042660.645445
450.9140130.8355700.7639960.6986760.639055
 
460.9121890.8322410.7594390.6931310.632728
470.9103680.8289250.7549100.6876300.626463
480.9085510.8256230.7504070.6821730.620260
490.9067380.8223340.7459310.6767590.614119
500.9049280.8190570.7414830.6713880.608039
 
510.9031220.8157940.7370600.6660590.602019
520.9013190.8125440.7326640.6607730.596058
530.8995200.8093070.7282940.6555290.590156
540.8977240.8060830.7239510.6503260.584313
550.8959330.8028710.7196330.6451650.578528
 
560.8941440.7996720.7153410.6400450.572800
570.8923600.7964860.7110740.6349650.567129
580.8905780.7933130.7068330.6299250.561514
590.8888010.7901530.7026180.6249260.555954
600.8870270.7870050.6984270.6199660.550450

[table continued]


 Interest Rate
Ages1.2% 1.4%1.6%1.8%2.0%
10.9881420.9861930.9842520.9823180.980392
20.9764250.9725770.9687520.9649490.961169
30.9648470.9591490.9534960.9478870.942322
40.9534060.9459060.9384800.9311270.923845
50.9421010.9328470.9237010.9146630.905731
 
60.9309300.9199670.9091550.8984900.887971
70.9198910.9072650.8948370.8826030.870560
80.9089830.8947390.8807450.8669970.853490
90.8982050.8823860.8668750.8516670.836755
100.8875540.8702030.8532240.8366080.820348
 
110.8770300.8581880.8397870.8218160.804263
120.8666300.8463390.8265620.8072850.788493
130.8563540.8346540.8135450.7930100.773033
140.8462000.8231300.8007340.7789890.757875
150.8361660.8117660.7881240.7652150.743015
 
160.8262510.8005580.7757120.7516840.728446
170.8164530.7895050.7634960.7383930.714163
180.8067720.7786040.7514730.7253370.700159
190.7972050.7678540.7396390.7125120.686431
200.7877520.7572530.7279910.6999140.672971
 
210.7784110.7467980.7165260.6875380.659776
220.7691810.7364870.7052420.6753810.646839
230.7600610.7263180.6941360.6634390.634156
240.7510480.7162900.6832050.6517080.621721
250.7421420.7064010.6724460.6401850.609531
 
260.7333420.6966480.6618560.6288660.597579
270.7246460.6870290.6514330.6177460.585862
280.7160540.6775440.6411740.6068230.574375
290.7075630.6681890.6310770.5960940.563112
300.6991730.6589630.6211390.5855540.552071
 
310.6908820.6498650.6113570.5752000.541246
320.6826900.6408930.6017300.5650290.530633
330.6745950.6320440.5922540.5550390.520229
340.6665960.6233180.5829270.5452250.510028
350.6586920.6147120.5737470.5355840.500028
 
360.6508810.6062250.5647110.5261140.490223
370.6431630.5978550.5558180.5168120.480611
380.6355370.5896000.5470650.5076730.471187
390.6280010.5814600.5384500.4986970.461948
400.6205540.5734320.5299700.4898790.452890
 
410.6131960.5655150.5216240.4812170.444010
420.6059240.5577070.5134100.4727080.435304
430.5987400.5500070.5053250.4643500.426769
440.5916400.5424130.4973670.4561400.418401
450.5846240.5349240.4895340.4480740.410197
 
460.5776920.5275380.4818250.4401520.402154
470.5708420.5202550.4742370.4323690.394268
480.5640730.5130720.4667690.4247240.386538
490.5573840.5059880.4594180.4172140.378958
500.5507750.4990020.4521830.4098370.371528
 
510.5442440.4921120.4450620.4025900.364243
520.5377910.4853180.4380540.3954720.357101
530.5314140.4786170.4311550.3884790.350099
540.5251120.4720090.4243650.3816100.343234
550.5188860.4654920.4176820.3748630.336504
 
560.5127330.4590650.4111050.3682340.329906
570.5066530.4527270.4046310.3617230.323437
580.5006450.4464770.3982580.3553280.317095
590.4947090.4403120.3919870.3490450.310878
600.4888430.4342330.3858140.3428730.304782

Table J provided below extends Table J as furnished in 20.2031-7(d)(6) of the Federal Estate Tax Regulations.

Table J
Adjustment Factors for Term Certain Annuities
Payable at the Beginning of Period


Interest RateAnnuallySemi-AnnuallyQuarterlyMonthlyWeekly
0.2%1.00201.00151.00121.00111.0010
0.4%1.00401.00301.00251.00221.0020
0.6%1.00601.00451.00371.00321.0031
0.8%1.00801.00601.00501.00431.0041
1.0%1.01001.00751.00621.00541.0051
1.2%1.01201.00901.00751.00651.0061
1.4%1.01401.01051.00871.00761.0071
1.6%1.01601.01201.01001.00861.0081
1.8%1.01801.01351.01121.00971.0091
2.0%1.02001.01501.01251.01081.0102

Table K provided below extends Table K as furnished in 20.2031-7(d)(6) of the Federal Estate Tax Regulations.

Table K
Adjustment Factors for Annuities
Payable at the End of Period


Interest RateAnnuallySemi-AnnuallyQuarterlyMonthlyWeekly
0.2%1.00001.00051.00071.00091.0010
0.4%1.00001.00101.00151.00181.0020
0.6%1.00001.00151.00221.00271.0029
0.8%1.00001.00201.00301.00371.0039
1.0%1.00001.00251.00371.00461.0049
1.2%1.00001.00301.00451.00551.0059
1.4%1.00001.00351.00521.00641.0068
1.6%1.00001.00401.00601.00731.0078
1.8%1.00001.00451.00671.00821.0088
2.0%1.00001.00501.00751.00911.0098

Table D provided below extends Table D as furnished in 1.664-4(e)(6) of the Federal Income Tax Regulations.

Table D
Unitrust Remainder Factors for Terms Certain


 Adjusted Payout Rate
Ages0.2%0.4%0.6%0.8%1.0%
10.9980000.9960000.9940000.9920000.990000
20.9960040.9920160.9880360.9840640.980100
30.9940120.9880480.9821080.9761910.970299
40.9920240.9840960.9762150.9683820.960596
50.9900400.9801590.9703580.9606350.950990
60.9880600.9762390.9645360.9529500.941480
70.9860840.9723340.9587480.9453260.932065
80.9841120.9684440.9529960.9377640.922745
90.9821430.9645710.9472780.9302620.913517
100.9801790.9607120.9415940.9228190.904382
110.9782190.9568700.9359450.9154370.895338
120.9762620.9530420.9303290.9081130.886385
130.9743100.9492300.9247470.9008480.877521
140.9723610.9454330.9191990.8936420.868746
150.9704160.9416510.9136830.8864930.860058
160.9684760.9378850.9082010.8794010.851458
170.9665390.9341330.9027520.8723650.842943
180.9646060.9303970.8973360.8653860.834514
190.9626760.9266750.8919520.8584630.826169
200.9607510.9229680.8866000.8515960.817907

[table continued]


 Adjusted Payout Rate
Ages1.2% 1.4%1.6%1.8%2.0%
10.9880000.9860000.9840000.9820000.980000
20.9761440.9721960.9682560.9643240.960400
30.9644300.9585850.9527640.9469660.941192
40.9528570.9451650.9375200.9299210.922368
50.9414230.9319330.9225190.9131820.903921
60.9301260.9188860.9077590.8967450.885842
70.9189640.9060210.8932350.8806040.868126
80.9079370.8933370.8789430.8647530.850763
90.8970410.8808300.8648800.8491870.833748
100.8862770.8684990.8510420.8339020.817073
110.8756420.8563400.8374250.8188920.800731
120.8651340.8443510.8240270.8041510.784717
130.8547520.8325300.8108420.7896770.769022
140.8444950.8208750.7978690.7754630.753642
150.8343610.8093820.7851030.7615040.738569
160.8243490.7980510.7725410.7477970.723798
170.8144570.7868780.7601800.7343370.709322
180.8046830.7758620.7480180.7211190.695135
190.7950270.7650000.7360490.7081390.681233
200.7854870.7542900.7242720.6953920.667608

Table F(0.2)
With Interest at 0.2%
Factors for Computing Adjusted Payout Rates for Unitrust Valuations


Number of Months by Which By Which Valuation DatePrecedes First Payment in First Full Taxable YearFor Payments Made During Each Period
At LeastLess ThanAnnual PeriodSemiannual PeriodQuarterly PeriodMonthly Period
0 11.0000000.9995010.9992510.999085
1 20.9998340.9993340.9990850.998918
2 30.9996670.9991680.998918
3 40.9995010.9990020.998752
4 50.9993340.998835
5 60.9991680.998669
6 70.9990010.998503
7 80.998835
8 90.998669
9 100.998503
10 110.998336
11 120.998170
12 --0.998004

Table F(0.4)
With Interest at 0.4%
Factors for Computing Adjusted Payout Rates for Unitrust Valuations


Number of Months by Which By Which Valuation DatePrecedes First Payment in First Full Taxable YearFor Payments Made During Each Period
At LeastLess ThanAnnual PeriodSemiannual PeriodQuarterly PeriodMonthly Period
0 11.0000000.9990030.9985050.998173
1 20.9996670.9986710.9981730.997841
2 30.9993350.9983390.997841
3 40.9990020.9980060.997509
4 50.9986700.997675
5 60.9983380.997343
6 70.9980060.997011
7 80.997674
8 90.997342
9 100.997010
10 110.996679
11 120.996347
12 --0.996016

Table F(0.6)
With Interest at 0.6%
Factors for Computing Adjusted Payout Rates for Unitrust Valuations


Number of Months by Which By Which Valuation DatePrecedes First Payment in First Full Taxable YearFor Payments Made During Each Period
At LeastLess ThanAnnual PeriodSemiannual PeriodQuarterly PeriodMonthly Period
0 11.0000000.9985070.9977610.997263
1 20.9995020.9980090.9972630.996766
2 30.9990030.9975120.996766
3 40.9985060.9970150.996270
4 50.9980080.996518
5 60.9975110.996021
6 70.9970130.995525
7 80.996517
8 90.996020
9 100.995523
10 110.995027
11 120.994531
12 --0.994036

Table F(0.8)
With Interest at 0.8%
Factors for Computing Adjusted Payout Rates for Unitrust Valuations


Number of Months by Which By Which Valuation DatePrecedes First Payment in First Full Taxable YearFor Payments Made During Each Period
At LeastLess ThanAnnual PeriodSemiannual PeriodQuarterly PeriodMonthly Period
0 11.0000000.9980120.9970190.996357
1 20.9993360.9973490.9963570.995696
2 30.9986730.9966870.995696
3 40.9980100.9960260.995035
4 50.9973470.995365
5 60.9966850.994704
6 70.9960240.994044
7 80.995363
8 90.994702
9 100.994042
10 110.993382
11 120.992722
12 --0.992063

Table F(1.0)
With Interest at 1.0%
Factors for Computing Adjusted Payout Rates for Unitrust Valuations


Number of Months by Which By Which Valuation DatePrecedes First Payment in First Full Taxable YearFor Payments Made During Each Period
At LeastLess ThanAnnual PeriodSemiannual PeriodQuarterly PeriodMonthly Period
0 11.0000000.9975190.9962790.995454
1 20.9991710.9966920.9954540.994629
2 30.9983430.9958660.994629
3 40.9975160.9950400.993804
4 50.9966890.994216
5 60.9958630.993391
6 70.9950370.992568
7 80.994212
8 90.993388
9 100.992565
10 110.991742
11 120.990920
12 --0.990099

Table F(1.2)
With Interest at 1.2%
Factors for Computing Adjusted Payout Rates for Unitrust Valuations


Number of Months by Which By Which Valuation DatePrecedes First Payment in First Full Taxable YearFor Payments Made During Each Period
At LeastLess ThanAnnual PeriodSemiannual PeriodQuarterly PeriodMonthly Period
0 11.0000000.9970270.9955420.994554
1 20.9990060.9960360.9945530.993565
2 30.9980140.9950470.993565
3 40.9970220.9940580.992578
4 50.9960320.993070
5 60.9950420.992084
6 70.9940530.991098
7 80.993066
8 90.992079
9 100.991093
10 110.990109
11 120.989125
12 --0.988142

Table F(1.4)
With Interest at 1.4%
Factors for Computing Adjusted Payout Rates for Unitrust Valuations


Number of Months by Which By Which Valuation DatePrecedes First Payment in First Full Taxable YearFor Payments Made During Each Period
At LeastLess ThanAnnual PeriodSemiannual PeriodQuarterly PeriodMonthly Period
0 11.0000000.9965360.9948070.993656
1 20.9988420.9953820.9936560.992505
2 30.9976860.9942300.992505
3 40.9965300.9930790.991356
4 50.9953760.991929
5 60.9942240.990780
6 70.9930730.989633
7 80.991923
8 90.990774
9 100.989627
10 110.988481
11 120.987337
12 --0.986193

Table F(1.6)
With Interest at 1.6%
Factors for Computing Adjusted Payout Rates for Unitrust Valuations


Number of Months by Which By Which Valuation DatePrecedes First Payment in First Full Taxable YearFor Payments Made During Each Period
At LeastLess ThanAnnual PeriodSemiannual PeriodQuarterly PeriodMonthly Period
0 11.0000000.9960470.9940750.992761
1 20.9986780.9947310.9927610.991449
2 30.9973580.9934160.991449
3 40.9960400.9921030.990138
4 50.9947230.990791
5 60.9934080.989481
6 70.9920950.988173
7 80.990783
8 90.989474
9 100.988166
10 110.986859
11 120.985555
12 --0.984252

Table F(1.8)
With Interest at 1.8%
Factors for Computing Adjusted Payout Rates for Unitrust Valuations


Number of Months by Which By Which Valuation DatePrecedes First Payment in First Full Taxable YearFor Payments Made During Each Period
At LeastLess ThanAnnual PeriodSemiannual PeriodQuarterly PeriodMonthly Period
0 11.0000000.9955600.9933450.991870
1 20.9985140.9940810.9918690.990396
2 30.9970310.9926040.990396
3 40.9955500.9911300.988924
4 50.9940710.989657
5 60.9925940.988187
6 70.9911200.986719
7 80.989647
8 90.988177
9 100.986709
10 110.985243
11 120.983780
12 --0.982318

Table F(2.0)
With Interest at 2.0%
Factors for Computing Adjusted Payout Rates for Unitrust Valuations


Number of Months by Which By Which Valuation DatePrecedes First Payment in First Full Taxable YearFor Payments Made During Each Period
At LeastLess ThanAnnual PeriodSemiannual PeriodQuarterly PeriodMonthly Period
0 11.0000000.9950740.9926170.990981
1 20.9983510.9934330.9909800.989347
2 30.9967050.9917950.989346
3 40.9950620.9901600.987715
4 50.9934210.988527
5 60.9917830.986897
6 70.9901480.985270
7 80.988515
8 90.986885
9 100.985258
10 110.983633
11 120.982011
12 --0.980392



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