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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.
Based on Life Table 90CM
For Valuations after April 30, 1999
Interest Rate | |||||
Ages | 0.2% | 0.4% | 0.6% | 0.8% | 1.0% |
0 | 0.86074 | 0.74206 | 0.64081 | 0.55434 | 0.48040 |
1 | 0.86115 | 0.74260 | 0.64127 | 0.55456 | 0.48029 |
2 | 0.86278 | 0.74539 | 0.64486 | 0.55868 | 0.48472 |
3 | 0.86444 | 0.74824 | 0.64855 | 0.56293 | 0.48932 |
4 | 0.86611 | 0.75114 | 0.65231 | 0.56727 | 0.49402 |
5 | 0.86781 | 0.75407 | 0.65612 | 0.57168 | 0.49880 |
6 | 0.86951 | 0.75702 | 0.65997 | 0.57614 | 0.50366 |
7 | 0.87121 | 0.75999 | 0.66384 | 0.58064 | 0.50857 |
8 | 0.87293 | 0.76298 | 0.66775 | 0.58519 | 0.51354 |
9 | 0.87465 | 0.76598 | 0.67169 | 0.58979 | 0.51858 |
10 | 0.87637 | 0.76900 | 0.67566 | 0.59443 | 0.52368 |
11 | 0.87811 | 0.77204 | 0.67966 | 0.59912 | 0.52884 |
12 | 0.87984 | 0.77509 | 0.68369 | 0.60385 | 0.53405 |
13 | 0.88158 | 0.77815 | 0.68772 | 0.60860 | 0.53930 |
14 | 0.88330 | 0.78119 | 0.69175 | 0.61334 | 0.54454 |
15 | 0.88502 | 0.78421 | 0.69576 | 0.61807 | 0.54977 |
16 | 0.88671 | 0.78721 | 0.69974 | 0.62277 | 0.55499 |
17 | 0.88840 | 0.79020 | 0.70371 | 0.62747 | 0.56020 |
18 | 0.89008 | 0.79317 | 0.70767 | 0.63215 | 0.56540 |
19 | 0.89175 | 0.79615 | 0.71163 | 0.63686 | 0.57064 |
20 | 0.89343 | 0.79913 | 0.71561 | 0.64159 | 0.57591 |
21 | 0.89510 | 0.80212 | 0.71961 | 0.64635 | 0.58123 |
22 | 0.89678 | 0.80511 | 0.72362 | 0.65113 | 0.58659 |
23 | 0.89846 | 0.80811 | 0.72766 | 0.65595 | 0.59199 |
24 | 0.90014 | 0.81113 | 0.73171 | 0.66081 | 0.59744 |
25 | 0.90183 | 0.81415 | 0.73579 | 0.66570 | 0.60295 |
26 | 0.90352 | 0.81719 | 0.73990 | 0.67063 | 0.60852 |
27 | 0.90521 | 0.82025 | 0.74403 | 0.67561 | 0.61414 |
28 | 0.90691 | 0.82331 | 0.74819 | 0.68062 | 0.61981 |
29 | 0.90860 | 0.82638 | 0.75236 | 0.68567 | 0.62553 |
30 | 0.91030 | 0.82946 | 0.75655 | 0.69074 | 0.63129 |
31 | 0.91200 | 0.83254 | 0.76075 | 0.69583 | 0.63709 |
32 | 0.91369 | 0.83562 | 0.76496 | 0.70095 | 0.64292 |
33 | 0.91539 | 0.83871 | 0.76919 | 0.70610 | 0.64881 |
34 | 0.91708 | 0.84181 | 0.77343 | 0.71127 | 0.65472 |
35 | 0.91878 | 0.84491 | 0.77769 | 0.71648 | 0.66069 |
36 | 0.92047 | 0.84801 | 0.78196 | 0.72170 | 0.66669 |
37 | 0.92216 | 0.85112 | 0.78625 | 0.72696 | 0.67273 |
38 | 0.92385 | 0.85424 | 0.79054 | 0.73224 | 0.67882 |
39 | 0.92555 | 0.85735 | 0.79486 | 0.73754 | 0.68494 |
40 | 0.92724 | 0.86047 | 0.79918 | 0.74287 | 0.69111 |
41 | 0.92893 | 0.86360 | 0.80352 | 0.74823 | 0.69732 |
42 | 0.93062 | 0.86673 | 0.80788 | 0.75362 | 0.70357 |
43 | 0.93230 | 0.86986 | 0.81224 | 0.75903 | 0.70986 |
44 | 0.93399 | 0.87299 | 0.81661 | 0.76445 | 0.71617 |
45 | 0.93566 | 0.87612 | 0.82097 | 0.76988 | 0.72251 |
46 | 0.93733 | 0.87923 | 0.82534 | 0.77531 | 0.72886 |
47 | 0.93899 | 0.88233 | 0.82968 | 0.78074 | 0.73520 |
48 | 0.94064 | 0.88542 | 0.83402 | 0.78616 | 0.74156 |
49 | 0.94228 | 0.88849 | 0.83834 | 0.79157 | 0.74791 |
50 | 0.94390 | 0.89155 | 0.84265 | 0.79697 | 0.75426 |
51 | 0.94552 | 0.89459 | 0.84694 | 0.80236 | 0.76061 |
52 | 0.94712 | 0.89760 | 0.85121 | 0.80772 | 0.76693 |
53 | 0.94871 | 0.90060 | 0.85545 | 0.81306 | 0.77324 |
54 | 0.95028 | 0.90356 | 0.85965 | 0.81836 | 0.77951 |
55 | 0.95183 | 0.90650 | 0.86383 | 0.82363 | 0.78575 |
56 | 0.95337 | 0.90941 | 0.86797 | 0.82887 | 0.79196 |
57 | 0.95488 | 0.91229 | 0.87207 | 0.83406 | 0.79814 |
58 | 0.95638 | 0.91514 | 0.87612 | 0.83921 | 0.80426 |
59 | 0.95785 | 0.91794 | 0.88013 | 0.84429 | 0.81032 |
60 | 0.95930 | 0.92070 | 0.88408 | 0.84932 | 0.81631 |
61 | 0.96073 | 0.92342 | 0.88797 | 0.85428 | 0.82223 |
62 | 0.96213 | 0.92611 | 0.89183 | 0.85919 | 0.82811 |
63 | 0.96352 | 0.92876 | 0.89563 | 0.86405 | 0.83393 |
64 | 0.96488 | 0.93137 | 0.89939 | 0.86885 | 0.83969 |
65 | 0.96622 | 0.93395 | 0.90310 | 0.87360 | 0.84538 |
66 | 0.96754 | 0.93649 | 0.90676 | 0.87829 | 0.85102 |
67 | 0.96885 | 0.93899 | 0.91038 | 0.88294 | 0.85662 |
68 | 0.97013 | 0.94146 | 0.91395 | 0.88753 | 0.86215 |
69 | 0.97139 | 0.94389 | 0.91747 | 0.89206 | 0.86762 |
70 | 0.97262 | 0.94628 | 0.92092 | 0.89651 | 0.87299 |
71 | 0.97383 | 0.94861 | 0.92430 | 0.90087 | 0.87827 |
72 | 0.97500 | 0.95088 | 0.92760 | 0.90513 | 0.88343 |
73 | 0.97614 | 0.95309 | 0.93082 | 0.90929 | 0.88847 |
74 | 0.97726 | 0.95525 | 0.93396 | 0.91336 | 0.89342 |
75 | 0.97834 | 0.95737 | 0.93705 | 0.91736 | 0.89827 |
76 | 0.97941 | 0.95944 | 0.94007 | 0.92128 | 0.90305 |
77 | 0.98045 | 0.96147 | 0.94304 | 0.92514 | 0.90774 |
78 | 0.98147 | 0.96346 | 0.94595 | 0.92892 | 0.91236 |
79 | 0.98246 | 0.96540 | 0.94879 | 0.93261 | 0.91686 |
80 | 0.98342 | 0.96727 | 0.95153 | 0.93619 | 0.92124 |
81 | 0.98434 | 0.96907 | 0.95418 | 0.93964 | 0.92546 |
82 | 0.98523 | 0.97080 | 0.95672 | 0.94296 | 0.92951 |
83 | 0.98607 | 0.97246 | 0.95915 | 0.94614 | 0.93341 |
84 | 0.98689 | 0.97406 | 0.96150 | 0.94921 | 0.93718 |
85 | 0.98767 | 0.97560 | 0.96378 | 0.95219 | 0.94084 |
86 | 0.98843 | 0.97709 | 0.96596 | 0.95506 | 0.94437 |
87 | 0.98915 | 0.97850 | 0.96805 | 0.95779 | 0.94772 |
88 | 0.98983 | 0.97983 | 0.97002 | 0.96038 | 0.95091 |
89 | 0.99047 | 0.98110 | 0.97189 | 0.96284 | 0.95394 |
90 | 0.99108 | 0.98230 | 0.97367 | 0.96517 | 0.95681 |
91 | 0.99164 | 0.98342 | 0.97532 | 0.96735 | 0.95950 |
92 | 0.99216 | 0.98444 | 0.97683 | 0.96933 | 0.96195 |
93 | 0.99263 | 0.98537 | 0.97821 | 0.97115 | 0.96419 |
94 | 0.99306 | 0.98622 | 0.97947 | 0.97282 | 0.96625 |
95 | 0.99347 | 0.98702 | 0.98066 | 0.97438 | 0.96819 |
96 | 0.99385 | 0.98777 | 0.98177 | 0.97584 | 0.96999 |
97 | 0.99419 | 0.98845 | 0.98278 | 0.97718 | 0.97164 |
98 | 0.99451 | 0.98909 | 0.98373 | 0.97842 | 0.97318 |
99 | 0.99482 | 0.98970 | 0.98464 | 0.97963 | 0.97467 |
100 | 0.99512 | 0.99029 | 0.98552 | 0.98079 | 0.97611 |
101 | 0.99541 | 0.99087 | 0.98637 | 0.98192 | 0.97751 |
102 | 0.99570 | 0.99143 | 0.98721 | 0.98303 | 0.97888 |
103 | 0.99598 | 0.99199 | 0.98803 | 0.98411 | 0.98023 |
104 | 0.99627 | 0.99257 | 0.98890 | 0.98526 | 0.98165 |
105 | 0.99656 | 0.99314 | 0.98975 | 0.98638 | 0.98304 |
106 | 0.99692 | 0.99385 | 0.99081 | 0.98779 | 0.98479 |
107 | 0.99734 | 0.99470 | 0.99207 | 0.98946 | 0.98687 |
108 | 0.99797 | 0.99596 | 0.99395 | 0.99196 | 0.98997 |
109 | 0.99900 | 0.99801 | 0.99702 | 0.99603 | 0.99505 |
Interest Rate | |||||
Ages | 1.2% | 1.4% | 1.6% | 1.8% | 2.0% |
0 | 0.41712 | 0.36289 | 0.31637 | 0.27642 | 0.24206 |
1 | 0.41661 | 0.36193 | 0.31495 | 0.27452 | 0.23969 |
2 | 0.42118 | 0.36654 | 0.31949 | 0.27893 | 0.24393 |
3 | 0.42595 | 0.37136 | 0.32427 | 0.28360 | 0.24844 |
4 | 0.43085 | 0.37632 | 0.32920 | 0.28843 | 0.25313 |
5 | 0.43585 | 0.38140 | 0.33426 | 0.29341 | 0.25796 |
6 | 0.44092 | 0.38657 | 0.33943 | 0.29850 | 0.26292 |
7 | 0.44608 | 0.39183 | 0.34470 | 0.30370 | 0.26799 |
8 | 0.45130 | 0.39718 | 0.35006 | 0.30900 | 0.27318 |
9 | 0.45661 | 0.40262 | 0.35553 | 0.31442 | 0.27850 |
10 | 0.46199 | 0.40815 | 0.36111 | 0.31996 | 0.28394 |
11 | 0.46745 | 0.41377 | 0.36678 | 0.32561 | 0.28950 |
12 | 0.47297 | 0.41947 | 0.37255 | 0.33136 | 0.29518 |
13 | 0.47854 | 0.42521 | 0.37837 | 0.33719 | 0.30093 |
14 | 0.48411 | 0.43098 | 0.38423 | 0.34304 | 0.30672 |
15 | 0.48968 | 0.43675 | 0.39009 | 0.34891 | 0.31253 |
16 | 0.49523 | 0.44251 | 0.39594 | 0.35478 | 0.31835 |
17 | 0.50079 | 0.44827 | 0.40181 | 0.36066 | 0.32419 |
18 | 0.50635 | 0.45405 | 0.40770 | 0.36658 | 0.33006 |
19 | 0.51195 | 0.45988 | 0.41365 | 0.37256 | 0.33601 |
20 | 0.51760 | 0.46578 | 0.41968 | 0.37863 | 0.34206 |
21 | 0.52331 | 0.47174 | 0.42579 | 0.38480 | 0.34821 |
22 | 0.52907 | 0.47777 | 0.43197 | 0.39105 | 0.35446 |
23 | 0.53489 | 0.48387 | 0.43824 | 0.39741 | 0.36082 |
24 | 0.54078 | 0.49005 | 0.44461 | 0.40387 | 0.36730 |
25 | 0.54674 | 0.49632 | 0.45108 | 0.41045 | 0.37392 |
26 | 0.55276 | 0.50268 | 0.45765 | 0.41714 | 0.38065 |
27 | 0.55887 | 0.50913 | 0.46433 | 0.42396 | 0.38753 |
28 | 0.56504 | 0.51566 | 0.47111 | 0.43088 | 0.39453 |
29 | 0.57127 | 0.52226 | 0.47797 | 0.43792 | 0.40165 |
30 | 0.57755 | 0.52894 | 0.48493 | 0.44505 | 0.40889 |
31 | 0.58389 | 0.53569 | 0.49196 | 0.45228 | 0.41623 |
32 | 0.59029 | 0.54250 | 0.49908 | 0.45961 | 0.42369 |
33 | 0.59674 | 0.54939 | 0.50630 | 0.46705 | 0.43128 |
34 | 0.60325 | 0.55635 | 0.51359 | 0.47459 | 0.43897 |
35 | 0.60982 | 0.56339 | 0.52099 | 0.48224 | 0.44680 |
36 | 0.61644 | 0.57050 | 0.52847 | 0.48999 | 0.45475 |
37 | 0.62311 | 0.57768 | 0.53604 | 0.49785 | 0.46281 |
38 | 0.62985 | 0.58493 | 0.54370 | 0.50582 | 0.47101 |
39 | 0.63664 | 0.59226 | 0.55145 | 0.51390 | 0.47932 |
40 | 0.64349 | 0.59966 | 0.55930 | 0.52209 | 0.48777 |
41 | 0.65041 | 0.60715 | 0.56724 | 0.53040 | 0.49636 |
42 | 0.65738 | 0.61471 | 0.57528 | 0.53882 | 0.50508 |
43 | 0.66440 | 0.62234 | 0.58341 | 0.54735 | 0.51392 |
44 | 0.67146 | 0.63003 | 0.59162 | 0.55597 | 0.52288 |
45 | 0.67856 | 0.63777 | 0.59988 | 0.56468 | 0.53194 |
46 | 0.68569 | 0.64555 | 0.60821 | 0.57346 | 0.54109 |
47 | 0.69282 | 0.65336 | 0.61658 | 0.58229 | 0.55031 |
48 | 0.69998 | 0.66119 | 0.62499 | 0.59119 | 0.55960 |
49 | 0.70714 | 0.66905 | 0.63344 | 0.60014 | 0.56897 |
50 | 0.71431 | 0.67693 | 0.64193 | 0.60914 | 0.57841 |
51 | 0.72149 | 0.68483 | 0.65045 | 0.61819 | 0.58791 |
52 | 0.72866 | 0.69273 | 0.65898 | 0.62727 | 0.59745 |
53 | 0.73581 | 0.70062 | 0.66752 | 0.63636 | 0.60703 |
54 | 0.74294 | 0.70850 | 0.67605 | 0.64547 | 0.61662 |
55 | 0.75004 | 0.71636 | 0.68458 | 0.65458 | 0.62624 |
56 | 0.75712 | 0.72421 | 0.69310 | 0.66369 | 0.63587 |
57 | 0.76416 | 0.73202 | 0.70160 | 0.67280 | 0.64551 |
58 | 0.77116 | 0.73980 | 0.71007 | 0.68188 | 0.65514 |
59 | 0.77809 | 0.74751 | 0.71848 | 0.69091 | 0.66472 |
60 | 0.78495 | 0.75515 | 0.72682 | 0.69988 | 0.67425 |
61 | 0.79175 | 0.76273 | 0.73511 | 0.70881 | 0.68374 |
62 | 0.79849 | 0.77027 | 0.74336 | 0.71770 | 0.69321 |
63 | 0.80519 | 0.77776 | 0.75157 | 0.72655 | 0.70266 |
64 | 0.81182 | 0.78518 | 0.75972 | 0.73536 | 0.71206 |
65 | 0.81839 | 0.79255 | 0.76781 | 0.74412 | 0.72142 |
66 | 0.82490 | 0.79986 | 0.77585 | 0.75283 | 0.73075 |
67 | 0.83136 | 0.80713 | 0.78386 | 0.76152 | 0.74005 |
68 | 0.83777 | 0.81434 | 0.79182 | 0.77016 | 0.74932 |
69 | 0.84410 | 0.82148 | 0.79970 | 0.77873 | 0.75853 |
70 | 0.85034 | 0.82852 | 0.80748 | 0.78720 | 0.76765 |
71 | 0.85647 | 0.83544 | 0.81514 | 0.79555 | 0.77663 |
72 | 0.86247 | 0.84223 | 0.82267 | 0.80376 | 0.78548 |
73 | 0.86835 | 0.84888 | 0.83004 | 0.81181 | 0.79417 |
74 | 0.87411 | 0.85541 | 0.83729 | 0.81974 | 0.80273 |
75 | 0.87977 | 0.86183 | 0.84443 | 0.82756 | 0.81119 |
76 | 0.88535 | 0.86817 | 0.85149 | 0.83529 | 0.81955 |
77 | 0.89084 | 0.87442 | 0.85845 | 0.84292 | 0.82783 |
78 | 0.89624 | 0.88056 | 0.86531 | 0.85045 | 0.83600 |
79 | 0.90152 | 0.88658 | 0.87203 | 0.85784 | 0.84402 |
80 | 0.90666 | 0.89244 | 0.87857 | 0.86504 | 0.85185 |
81 | 0.91161 | 0.89810 | 0.88490 | 0.87202 | 0.85944 |
82 | 0.91638 | 0.90355 | 0.89101 | 0.87875 | 0.86676 |
83 | 0.92097 | 0.90880 | 0.89689 | 0.88524 | 0.87384 |
84 | 0.92541 | 0.91388 | 0.90259 | 0.89153 | 0.88070 |
85 | 0.92972 | 0.91882 | 0.90814 | 0.89766 | 0.88740 |
86 | 0.93388 | 0.92359 | 0.91350 | 0.90359 | 0.89388 |
87 | 0.93784 | 0.92814 | 0.91861 | 0.90926 | 0.90007 |
88 | 0.94161 | 0.93247 | 0.92348 | 0.91466 | 0.90598 |
89 | 0.94519 | 0.93659 | 0.92813 | 0.91980 | 0.91162 |
90 | 0.94859 | 0.94050 | 0.93253 | 0.92470 | 0.91698 |
91 | 0.95177 | 0.94415 | 0.93666 | 0.92927 | 0.92200 |
92 | 0.95467 | 0.94750 | 0.94043 | 0.93347 | 0.92660 |
93 | 0.95733 | 0.95056 | 0.94389 | 0.93731 | 0.93082 |
94 | 0.95977 | 0.95338 | 0.94707 | 0.94085 | 0.93471 |
95 | 0.96207 | 0.95603 | 0.95007 | 0.94418 | 0.93837 |
96 | 0.96421 | 0.95849 | 0.95285 | 0.94728 | 0.94178 |
97 | 0.96617 | 0.96076 | 0.95542 | 0.95014 | 0.94492 |
98 | 0.96800 | 0.96288 | 0.95781 | 0.95280 | 0.94785 |
99 | 0.96977 | 0.96492 | 0.96013 | 0.95538 | 0.95069 |
100 | 0.97148 | 0.96690 | 0.96236 | 0.95787 | 0.95343 |
101 | 0.97315 | 0.96883 | 0.96455 | 0.96031 | 0.95611 |
102 | 0.97478 | 0.97071 | 0.96668 | 0.96269 | 0.95873 |
103 | 0.97638 | 0.97257 | 0.96878 | 0.96503 | 0.96132 |
104 | 0.97808 | 0.97453 | 0.97101 | 0.96752 | 0.96405 |
105 | 0.97973 | 0.97644 | 0.97318 | 0.96994 | 0.96672 |
106 | 0.98181 | 0.97885 | 0.97591 | 0.97300 | 0.97010 |
107 | 0.98429 | 0.98172 | 0.97918 | 0.97664 | 0.97412 |
108 | 0.98800 | 0.98603 | 0.98408 | 0.98213 | 0.98019 |
109 | 0.99407 | 0.99310 | 0.99213 | 0.99116 | 0.99020 |
Table B provided below extends Table B furnished in § 20.2031-7(d)(6) of the Federal Estate Tax Regulations.
Remainder Factors for Terms Certain
Interest Rate | |||||
Ages | 0.2% | 0.4% | 0.6% | 0.8% | 1.0% |
1 | 0.998004 | 0.996016 | 0.994036 | 0.992063 | 0.990099 |
2 | 0.996012 | 0.992048 | 0.988107 | 0.984190 | 0.980296 |
3 | 0.994024 | 0.988095 | 0.982214 | 0.976379 | 0.970590 |
4 | 0.992040 | 0.984159 | 0.976356 | 0.968630 | 0.960980 |
5 | 0.990060 | 0.980238 | 0.970533 | 0.960942 | 0.951466 |
6 | 0.988084 | 0.976332 | 0.964744 | 0.953316 | 0.942045 |
7 | 0.986111 | 0.972443 | 0.958990 | 0.945750 | 0.932718 |
8 | 0.984143 | 0.968568 | 0.953271 | 0.938244 | 0.923483 |
9 | 0.982179 | 0.964710 | 0.947585 | 0.930798 | 0.914340 |
10 | 0.980218 | 0.960866 | 0.941933 | 0.923410 | 0.905287 |
11 | 0.978262 | 0.957038 | 0.936315 | 0.916082 | 0.896324 |
12 | 0.976309 | 0.953225 | 0.930731 | 0.908811 | 0.887449 |
13 | 0.974360 | 0.949427 | 0.925180 | 0.901598 | 0.878663 |
14 | 0.972416 | 0.945645 | 0.919662 | 0.894443 | 0.869963 |
15 | 0.970475 | 0.941877 | 0.914177 | 0.887344 | 0.861349 |
16 | 0.968538 | 0.938125 | 0.908725 | 0.880302 | 0.852821 |
17 | 0.966604 | 0.934387 | 0.903305 | 0.873315 | 0.844377 |
18 | 0.964675 | 0.930665 | 0.897917 | 0.866384 | 0.836017 |
19 | 0.962749 | 0.926957 | 0.892562 | 0.859508 | 0.827740 |
20 | 0.960828 | 0.923264 | 0.887239 | 0.852686 | 0.819544 |
21 | 0.958910 | 0.919585 | 0.881947 | 0.845919 | 0.811430 |
22 | 0.956996 | 0.915922 | 0.876687 | 0.839205 | 0.803396 |
23 | 0.955086 | 0.912273 | 0.871458 | 0.832545 | 0.795442 |
24 | 0.953179 | 0.908638 | 0.866260 | 0.825938 | 0.787566 |
25 | 0.951277 | 0.905018 | 0.861094 | 0.819383 | 0.779768 |
26 | 0.949378 | 0.901412 | 0.855958 | 0.812879 | 0.772048 |
27 | 0.947483 | 0.897821 | 0.850853 | 0.806428 | 0.764404 |
28 | 0.945592 | 0.894244 | 0.845778 | 0.800028 | 0.756836 |
29 | 0.943705 | 0.890681 | 0.840734 | 0.793678 | 0.749342 |
30 | 0.941821 | 0.887133 | 0.835720 | 0.787379 | 0.741923 |
31 | 0.939941 | 0.883598 | 0.830735 | 0.781130 | 0.734577 |
32 | 0.938065 | 0.880078 | 0.825780 | 0.774931 | 0.727304 |
33 | 0.936193 | 0.876572 | 0.820855 | 0.768781 | 0.720103 |
34 | 0.934324 | 0.873079 | 0.815960 | 0.762679 | 0.712973 |
35 | 0.932459 | 0.869601 | 0.811093 | 0.756626 | 0.705914 |
36 | 0.930598 | 0.866136 | 0.806256 | 0.750621 | 0.698925 |
37 | 0.928740 | 0.862686 | 0.801447 | 0.744664 | 0.692005 |
38 | 0.926887 | 0.859249 | 0.796667 | 0.738754 | 0.685153 |
39 | 0.925036 | 0.855825 | 0.791915 | 0.732891 | 0.678370 |
40 | 0.923190 | 0.852416 | 0.787192 | 0.727074 | 0.671653 |
41 | 0.921347 | 0.849020 | 0.782497 | 0.721304 | 0.665003 |
42 | 0.919508 | 0.845637 | 0.777830 | 0.715579 | 0.658419 |
43 | 0.917673 | 0.842268 | 0.773191 | 0.709900 | 0.651900 |
44 | 0.915841 | 0.838912 | 0.768580 | 0.704266 | 0.645445 |
45 | 0.914013 | 0.835570 | 0.763996 | 0.698676 | 0.639055 |
46 | 0.912189 | 0.832241 | 0.759439 | 0.693131 | 0.632728 |
47 | 0.910368 | 0.828925 | 0.754910 | 0.687630 | 0.626463 |
48 | 0.908551 | 0.825623 | 0.750407 | 0.682173 | 0.620260 |
49 | 0.906738 | 0.822334 | 0.745931 | 0.676759 | 0.614119 |
50 | 0.904928 | 0.819057 | 0.741483 | 0.671388 | 0.608039 |
51 | 0.903122 | 0.815794 | 0.737060 | 0.666059 | 0.602019 |
52 | 0.901319 | 0.812544 | 0.732664 | 0.660773 | 0.596058 |
53 | 0.899520 | 0.809307 | 0.728294 | 0.655529 | 0.590156 |
54 | 0.897724 | 0.806083 | 0.723951 | 0.650326 | 0.584313 |
55 | 0.895933 | 0.802871 | 0.719633 | 0.645165 | 0.578528 |
56 | 0.894144 | 0.799672 | 0.715341 | 0.640045 | 0.572800 |
57 | 0.892360 | 0.796486 | 0.711074 | 0.634965 | 0.567129 |
58 | 0.890578 | 0.793313 | 0.706833 | 0.629925 | 0.561514 |
59 | 0.888801 | 0.790153 | 0.702618 | 0.624926 | 0.555954 |
60 | 0.887027 | 0.787005 | 0.698427 | 0.619966 | 0.550450 |
Interest Rate | |||||
Ages | 1.2% | 1.4% | 1.6% | 1.8% | 2.0% |
1 | 0.988142 | 0.986193 | 0.984252 | 0.982318 | 0.980392 |
2 | 0.976425 | 0.972577 | 0.968752 | 0.964949 | 0.961169 |
3 | 0.964847 | 0.959149 | 0.953496 | 0.947887 | 0.942322 |
4 | 0.953406 | 0.945906 | 0.938480 | 0.931127 | 0.923845 |
5 | 0.942101 | 0.932847 | 0.923701 | 0.914663 | 0.905731 |
6 | 0.930930 | 0.919967 | 0.909155 | 0.898490 | 0.887971 |
7 | 0.919891 | 0.907265 | 0.894837 | 0.882603 | 0.870560 |
8 | 0.908983 | 0.894739 | 0.880745 | 0.866997 | 0.853490 |
9 | 0.898205 | 0.882386 | 0.866875 | 0.851667 | 0.836755 |
10 | 0.887554 | 0.870203 | 0.853224 | 0.836608 | 0.820348 |
11 | 0.877030 | 0.858188 | 0.839787 | 0.821816 | 0.804263 |
12 | 0.866630 | 0.846339 | 0.826562 | 0.807285 | 0.788493 |
13 | 0.856354 | 0.834654 | 0.813545 | 0.793010 | 0.773033 |
14 | 0.846200 | 0.823130 | 0.800734 | 0.778989 | 0.757875 |
15 | 0.836166 | 0.811766 | 0.788124 | 0.765215 | 0.743015 |
16 | 0.826251 | 0.800558 | 0.775712 | 0.751684 | 0.728446 |
17 | 0.816453 | 0.789505 | 0.763496 | 0.738393 | 0.714163 |
18 | 0.806772 | 0.778604 | 0.751473 | 0.725337 | 0.700159 |
19 | 0.797205 | 0.767854 | 0.739639 | 0.712512 | 0.686431 |
20 | 0.787752 | 0.757253 | 0.727991 | 0.699914 | 0.672971 |
21 | 0.778411 | 0.746798 | 0.716526 | 0.687538 | 0.659776 |
22 | 0.769181 | 0.736487 | 0.705242 | 0.675381 | 0.646839 |
23 | 0.760061 | 0.726318 | 0.694136 | 0.663439 | 0.634156 |
24 | 0.751048 | 0.716290 | 0.683205 | 0.651708 | 0.621721 |
25 | 0.742142 | 0.706401 | 0.672446 | 0.640185 | 0.609531 |
26 | 0.733342 | 0.696648 | 0.661856 | 0.628866 | 0.597579 |
27 | 0.724646 | 0.687029 | 0.651433 | 0.617746 | 0.585862 |
28 | 0.716054 | 0.677544 | 0.641174 | 0.606823 | 0.574375 |
29 | 0.707563 | 0.668189 | 0.631077 | 0.596094 | 0.563112 |
30 | 0.699173 | 0.658963 | 0.621139 | 0.585554 | 0.552071 |
31 | 0.690882 | 0.649865 | 0.611357 | 0.575200 | 0.541246 |
32 | 0.682690 | 0.640893 | 0.601730 | 0.565029 | 0.530633 |
33 | 0.674595 | 0.632044 | 0.592254 | 0.555039 | 0.520229 |
34 | 0.666596 | 0.623318 | 0.582927 | 0.545225 | 0.510028 |
35 | 0.658692 | 0.614712 | 0.573747 | 0.535584 | 0.500028 |
36 | 0.650881 | 0.606225 | 0.564711 | 0.526114 | 0.490223 |
37 | 0.643163 | 0.597855 | 0.555818 | 0.516812 | 0.480611 |
38 | 0.635537 | 0.589600 | 0.547065 | 0.507673 | 0.471187 |
39 | 0.628001 | 0.581460 | 0.538450 | 0.498697 | 0.461948 |
40 | 0.620554 | 0.573432 | 0.529970 | 0.489879 | 0.452890 |
41 | 0.613196 | 0.565515 | 0.521624 | 0.481217 | 0.444010 |
42 | 0.605924 | 0.557707 | 0.513410 | 0.472708 | 0.435304 |
43 | 0.598740 | 0.550007 | 0.505325 | 0.464350 | 0.426769 |
44 | 0.591640 | 0.542413 | 0.497367 | 0.456140 | 0.418401 |
45 | 0.584624 | 0.534924 | 0.489534 | 0.448074 | 0.410197 |
46 | 0.577692 | 0.527538 | 0.481825 | 0.440152 | 0.402154 |
47 | 0.570842 | 0.520255 | 0.474237 | 0.432369 | 0.394268 |
48 | 0.564073 | 0.513072 | 0.466769 | 0.424724 | 0.386538 |
49 | 0.557384 | 0.505988 | 0.459418 | 0.417214 | 0.378958 |
50 | 0.550775 | 0.499002 | 0.452183 | 0.409837 | 0.371528 |
51 | 0.544244 | 0.492112 | 0.445062 | 0.402590 | 0.364243 |
52 | 0.537791 | 0.485318 | 0.438054 | 0.395472 | 0.357101 |
53 | 0.531414 | 0.478617 | 0.431155 | 0.388479 | 0.350099 |
54 | 0.525112 | 0.472009 | 0.424365 | 0.381610 | 0.343234 |
55 | 0.518886 | 0.465492 | 0.417682 | 0.374863 | 0.336504 |
56 | 0.512733 | 0.459065 | 0.411105 | 0.368234 | 0.329906 |
57 | 0.506653 | 0.452727 | 0.404631 | 0.361723 | 0.323437 |
58 | 0.500645 | 0.446477 | 0.398258 | 0.355328 | 0.317095 |
59 | 0.494709 | 0.440312 | 0.391987 | 0.349045 | 0.310878 |
60 | 0.488843 | 0.434233 | 0.385814 | 0.342873 | 0.304782 |
Table J provided below extends Table J as furnished in § 20.2031-7(d)(6) of the Federal Estate Tax Regulations.
Adjustment Factors for Term Certain Annuities
Payable at the Beginning of Period
Interest Rate | Annually | Semi-Annually | Quarterly | Monthly | Weekly |
0.2% | 1.0020 | 1.0015 | 1.0012 | 1.0011 | 1.0010 |
0.4% | 1.0040 | 1.0030 | 1.0025 | 1.0022 | 1.0020 |
0.6% | 1.0060 | 1.0045 | 1.0037 | 1.0032 | 1.0031 |
0.8% | 1.0080 | 1.0060 | 1.0050 | 1.0043 | 1.0041 |
1.0% | 1.0100 | 1.0075 | 1.0062 | 1.0054 | 1.0051 |
1.2% | 1.0120 | 1.0090 | 1.0075 | 1.0065 | 1.0061 |
1.4% | 1.0140 | 1.0105 | 1.0087 | 1.0076 | 1.0071 |
1.6% | 1.0160 | 1.0120 | 1.0100 | 1.0086 | 1.0081 |
1.8% | 1.0180 | 1.0135 | 1.0112 | 1.0097 | 1.0091 |
2.0% | 1.0200 | 1.0150 | 1.0125 | 1.0108 | 1.0102 |
Table K provided below extends Table K as furnished in § 20.2031-7(d)(6) of the Federal Estate Tax Regulations.
Adjustment Factors for Annuities
Payable at the End of Period
Interest Rate | Annually | Semi-Annually | Quarterly | Monthly | Weekly |
0.2% | 1.0000 | 1.0005 | 1.0007 | 1.0009 | 1.0010 |
0.4% | 1.0000 | 1.0010 | 1.0015 | 1.0018 | 1.0020 |
0.6% | 1.0000 | 1.0015 | 1.0022 | 1.0027 | 1.0029 |
0.8% | 1.0000 | 1.0020 | 1.0030 | 1.0037 | 1.0039 |
1.0% | 1.0000 | 1.0025 | 1.0037 | 1.0046 | 1.0049 |
1.2% | 1.0000 | 1.0030 | 1.0045 | 1.0055 | 1.0059 |
1.4% | 1.0000 | 1.0035 | 1.0052 | 1.0064 | 1.0068 |
1.6% | 1.0000 | 1.0040 | 1.0060 | 1.0073 | 1.0078 |
1.8% | 1.0000 | 1.0045 | 1.0067 | 1.0082 | 1.0088 |
2.0% | 1.0000 | 1.0050 | 1.0075 | 1.0091 | 1.0098 |
Table D provided below extends Table D as furnished in § 1.664-4(e)(6) of the Federal Income Tax Regulations.
Unitrust Remainder Factors for Terms Certain
Adjusted Payout Rate | |||||
Ages | 0.2% | 0.4% | 0.6% | 0.8% | 1.0% |
1 | 0.998000 | 0.996000 | 0.994000 | 0.992000 | 0.990000 |
2 | 0.996004 | 0.992016 | 0.988036 | 0.984064 | 0.980100 |
3 | 0.994012 | 0.988048 | 0.982108 | 0.976191 | 0.970299 |
4 | 0.992024 | 0.984096 | 0.976215 | 0.968382 | 0.960596 |
5 | 0.990040 | 0.980159 | 0.970358 | 0.960635 | 0.950990 |
6 | 0.988060 | 0.976239 | 0.964536 | 0.952950 | 0.941480 |
7 | 0.986084 | 0.972334 | 0.958748 | 0.945326 | 0.932065 |
8 | 0.984112 | 0.968444 | 0.952996 | 0.937764 | 0.922745 |
9 | 0.982143 | 0.964571 | 0.947278 | 0.930262 | 0.913517 |
10 | 0.980179 | 0.960712 | 0.941594 | 0.922819 | 0.904382 |
11 | 0.978219 | 0.956870 | 0.935945 | 0.915437 | 0.895338 |
12 | 0.976262 | 0.953042 | 0.930329 | 0.908113 | 0.886385 |
13 | 0.974310 | 0.949230 | 0.924747 | 0.900848 | 0.877521 |
14 | 0.972361 | 0.945433 | 0.919199 | 0.893642 | 0.868746 |
15 | 0.970416 | 0.941651 | 0.913683 | 0.886493 | 0.860058 |
16 | 0.968476 | 0.937885 | 0.908201 | 0.879401 | 0.851458 |
17 | 0.966539 | 0.934133 | 0.902752 | 0.872365 | 0.842943 |
18 | 0.964606 | 0.930397 | 0.897336 | 0.865386 | 0.834514 |
19 | 0.962676 | 0.926675 | 0.891952 | 0.858463 | 0.826169 |
20 | 0.960751 | 0.922968 | 0.886600 | 0.851596 | 0.817907 |
Adjusted Payout Rate | |||||
Ages | 1.2% | 1.4% | 1.6% | 1.8% | 2.0% |
1 | 0.988000 | 0.986000 | 0.984000 | 0.982000 | 0.980000 |
2 | 0.976144 | 0.972196 | 0.968256 | 0.964324 | 0.960400 |
3 | 0.964430 | 0.958585 | 0.952764 | 0.946966 | 0.941192 |
4 | 0.952857 | 0.945165 | 0.937520 | 0.929921 | 0.922368 |
5 | 0.941423 | 0.931933 | 0.922519 | 0.913182 | 0.903921 |
6 | 0.930126 | 0.918886 | 0.907759 | 0.896745 | 0.885842 |
7 | 0.918964 | 0.906021 | 0.893235 | 0.880604 | 0.868126 |
8 | 0.907937 | 0.893337 | 0.878943 | 0.864753 | 0.850763 |
9 | 0.897041 | 0.880830 | 0.864880 | 0.849187 | 0.833748 |
10 | 0.886277 | 0.868499 | 0.851042 | 0.833902 | 0.817073 |
11 | 0.875642 | 0.856340 | 0.837425 | 0.818892 | 0.800731 |
12 | 0.865134 | 0.844351 | 0.824027 | 0.804151 | 0.784717 |
13 | 0.854752 | 0.832530 | 0.810842 | 0.789677 | 0.769022 |
14 | 0.844495 | 0.820875 | 0.797869 | 0.775463 | 0.753642 |
15 | 0.834361 | 0.809382 | 0.785103 | 0.761504 | 0.738569 |
16 | 0.824349 | 0.798051 | 0.772541 | 0.747797 | 0.723798 |
17 | 0.814457 | 0.786878 | 0.760180 | 0.734337 | 0.709322 |
18 | 0.804683 | 0.775862 | 0.748018 | 0.721119 | 0.695135 |
19 | 0.795027 | 0.765000 | 0.736049 | 0.708139 | 0.681233 |
20 | 0.785487 | 0.754290 | 0.724272 | 0.695392 | 0.667608 |
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 Year | For Payments Made During Each Period | ||||
At Least | Less Than | Annual Period | Semiannual Period | Quarterly Period | Monthly Period |
0 | 1 | 1.000000 | 0.999501 | 0.999251 | 0.999085 |
1 | 2 | 0.999834 | 0.999334 | 0.999085 | 0.998918 |
2 | 3 | 0.999667 | 0.999168 | 0.998918 | |
3 | 4 | 0.999501 | 0.999002 | 0.998752 | |
4 | 5 | 0.999334 | 0.998835 | ||
5 | 6 | 0.999168 | 0.998669 | ||
6 | 7 | 0.999001 | 0.998503 | ||
7 | 8 | 0.998835 | |||
8 | 9 | 0.998669 | |||
9 | 10 | 0.998503 | |||
10 | 11 | 0.998336 | |||
11 | 12 | 0.998170 | |||
12 | -- | 0.998004 |
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 Year | For Payments Made During Each Period | ||||
At Least | Less Than | Annual Period | Semiannual Period | Quarterly Period | Monthly Period |
0 | 1 | 1.000000 | 0.999003 | 0.998505 | 0.998173 |
1 | 2 | 0.999667 | 0.998671 | 0.998173 | 0.997841 |
2 | 3 | 0.999335 | 0.998339 | 0.997841 | |
3 | 4 | 0.999002 | 0.998006 | 0.997509 | |
4 | 5 | 0.998670 | 0.997675 | ||
5 | 6 | 0.998338 | 0.997343 | ||
6 | 7 | 0.998006 | 0.997011 | ||
7 | 8 | 0.997674 | |||
8 | 9 | 0.997342 | |||
9 | 10 | 0.997010 | |||
10 | 11 | 0.996679 | |||
11 | 12 | 0.996347 | |||
12 | -- | 0.996016 |
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 Year | For Payments Made During Each Period | ||||
At Least | Less Than | Annual Period | Semiannual Period | Quarterly Period | Monthly Period |
0 | 1 | 1.000000 | 0.998507 | 0.997761 | 0.997263 |
1 | 2 | 0.999502 | 0.998009 | 0.997263 | 0.996766 |
2 | 3 | 0.999003 | 0.997512 | 0.996766 | |
3 | 4 | 0.998506 | 0.997015 | 0.996270 | |
4 | 5 | 0.998008 | 0.996518 | ||
5 | 6 | 0.997511 | 0.996021 | ||
6 | 7 | 0.997013 | 0.995525 | ||
7 | 8 | 0.996517 | |||
8 | 9 | 0.996020 | |||
9 | 10 | 0.995523 | |||
10 | 11 | 0.995027 | |||
11 | 12 | 0.994531 | |||
12 | -- | 0.994036 |
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 Year | For Payments Made During Each Period | ||||
At Least | Less Than | Annual Period | Semiannual Period | Quarterly Period | Monthly Period |
0 | 1 | 1.000000 | 0.998012 | 0.997019 | 0.996357 |
1 | 2 | 0.999336 | 0.997349 | 0.996357 | 0.995696 |
2 | 3 | 0.998673 | 0.996687 | 0.995696 | |
3 | 4 | 0.998010 | 0.996026 | 0.995035 | |
4 | 5 | 0.997347 | 0.995365 | ||
5 | 6 | 0.996685 | 0.994704 | ||
6 | 7 | 0.996024 | 0.994044 | ||
7 | 8 | 0.995363 | |||
8 | 9 | 0.994702 | |||
9 | 10 | 0.994042 | |||
10 | 11 | 0.993382 | |||
11 | 12 | 0.992722 | |||
12 | -- | 0.992063 |
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 Year | For Payments Made During Each Period | ||||
At Least | Less Than | Annual Period | Semiannual Period | Quarterly Period | Monthly Period |
0 | 1 | 1.000000 | 0.997519 | 0.996279 | 0.995454 |
1 | 2 | 0.999171 | 0.996692 | 0.995454 | 0.994629 |
2 | 3 | 0.998343 | 0.995866 | 0.994629 | |
3 | 4 | 0.997516 | 0.995040 | 0.993804 | |
4 | 5 | 0.996689 | 0.994216 | ||
5 | 6 | 0.995863 | 0.993391 | ||
6 | 7 | 0.995037 | 0.992568 | ||
7 | 8 | 0.994212 | |||
8 | 9 | 0.993388 | |||
9 | 10 | 0.992565 | |||
10 | 11 | 0.991742 | |||
11 | 12 | 0.990920 | |||
12 | -- | 0.990099 |
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 Year | For Payments Made During Each Period | ||||
At Least | Less Than | Annual Period | Semiannual Period | Quarterly Period | Monthly Period |
0 | 1 | 1.000000 | 0.997027 | 0.995542 | 0.994554 |
1 | 2 | 0.999006 | 0.996036 | 0.994553 | 0.993565 |
2 | 3 | 0.998014 | 0.995047 | 0.993565 | |
3 | 4 | 0.997022 | 0.994058 | 0.992578 | |
4 | 5 | 0.996032 | 0.993070 | ||
5 | 6 | 0.995042 | 0.992084 | ||
6 | 7 | 0.994053 | 0.991098 | ||
7 | 8 | 0.993066 | |||
8 | 9 | 0.992079 | |||
9 | 10 | 0.991093 | |||
10 | 11 | 0.990109 | |||
11 | 12 | 0.989125 | |||
12 | -- | 0.988142 |
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 Year | For Payments Made During Each Period | ||||
At Least | Less Than | Annual Period | Semiannual Period | Quarterly Period | Monthly Period |
0 | 1 | 1.000000 | 0.996536 | 0.994807 | 0.993656 |
1 | 2 | 0.998842 | 0.995382 | 0.993656 | 0.992505 |
2 | 3 | 0.997686 | 0.994230 | 0.992505 | |
3 | 4 | 0.996530 | 0.993079 | 0.991356 | |
4 | 5 | 0.995376 | 0.991929 | ||
5 | 6 | 0.994224 | 0.990780 | ||
6 | 7 | 0.993073 | 0.989633 | ||
7 | 8 | 0.991923 | |||
8 | 9 | 0.990774 | |||
9 | 10 | 0.989627 | |||
10 | 11 | 0.988481 | |||
11 | 12 | 0.987337 | |||
12 | -- | 0.986193 |
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 Year | For Payments Made During Each Period | ||||
At Least | Less Than | Annual Period | Semiannual Period | Quarterly Period | Monthly Period |
0 | 1 | 1.000000 | 0.996047 | 0.994075 | 0.992761 |
1 | 2 | 0.998678 | 0.994731 | 0.992761 | 0.991449 |
2 | 3 | 0.997358 | 0.993416 | 0.991449 | |
3 | 4 | 0.996040 | 0.992103 | 0.990138 | |
4 | 5 | 0.994723 | 0.990791 | ||
5 | 6 | 0.993408 | 0.989481 | ||
6 | 7 | 0.992095 | 0.988173 | ||
7 | 8 | 0.990783 | |||
8 | 9 | 0.989474 | |||
9 | 10 | 0.988166 | |||
10 | 11 | 0.986859 | |||
11 | 12 | 0.985555 | |||
12 | -- | 0.984252 |
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 Year | For Payments Made During Each Period | ||||
At Least | Less Than | Annual Period | Semiannual Period | Quarterly Period | Monthly Period |
0 | 1 | 1.000000 | 0.995560 | 0.993345 | 0.991870 |
1 | 2 | 0.998514 | 0.994081 | 0.991869 | 0.990396 |
2 | 3 | 0.997031 | 0.992604 | 0.990396 | |
3 | 4 | 0.995550 | 0.991130 | 0.988924 | |
4 | 5 | 0.994071 | 0.989657 | ||
5 | 6 | 0.992594 | 0.988187 | ||
6 | 7 | 0.991120 | 0.986719 | ||
7 | 8 | 0.989647 | |||
8 | 9 | 0.988177 | |||
9 | 10 | 0.986709 | |||
10 | 11 | 0.985243 | |||
11 | 12 | 0.983780 | |||
12 | -- | 0.982318 |
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 Year | For Payments Made During Each Period | ||||
At Least | Less Than | Annual Period | Semiannual Period | Quarterly Period | Monthly Period |
0 | 1 | 1.000000 | 0.995074 | 0.992617 | 0.990981 |
1 | 2 | 0.998351 | 0.993433 | 0.990980 | 0.989347 |
2 | 3 | 0.996705 | 0.991795 | 0.989346 | |
3 | 4 | 0.995062 | 0.990160 | 0.987715 | |
4 | 5 | 0.993421 | 0.988527 | ||
5 | 6 | 0.991783 | 0.986897 | ||
6 | 7 | 0.990148 | 0.985270 | ||
7 | 8 | 0.988515 | |||
8 | 9 | 0.986885 | |||
9 | 10 | 0.985258 | |||
10 | 11 | 0.983633 | |||
11 | 12 | 0.982011 | |||
12 | -- | 0.980392 |
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