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1
Part III --- Administrative, Miscellaneous, and Procedural

Update for Actuarial Tables Under Section 7520

Notice 2009-18

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%.

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
0.2% 0.4% 0.6% 0.8% 1.0% 1.2% 1.4% 1.6% 1.8% 2.0%
Ages
0 0.86074 0.74206 0.64081 0.55434 0.48040 0.41712 0.36289 0.31637 0.27642 0.24206
1 0.86115 0.74260 0.64127 0.55456 0.48029 0.41661 0.36193 0.31495 0.27452 0.23969
2 0.86278 0.74539 0.64486 0.55868 0.48472 0.42118 0.36654 0.31949 0.27893 0.24393
3 0.86444 0.74824 0.64855 0.56293 0.48932 0.42595 0.37136 0.32427 0.28360 0.24844
4 0.86611 0.75114 0.65231 0.56727 0.49402 0.43085 0.37632 0.32920 0.28843 0.25313

5 0.86781 0.75407 0.65612 0.57168 0.49880 0.43585 0.38140 0.33426 0.29341 0.25796
6 0.86951 0.75702 0.65997 0.57614 0.50366 0.44092 0.38657 0.33943 0.29850 0.26292
7 0.87121 0.75999 0.66384 0.58064 0.50857 0.44608 0.39183 0.34470 0.30370 0.26799
8 0.87293 0.76298 0.66775 0.58519 0.51354 0.45130 0.39718 0.35006 0.30900 0.27318
9 0.87465 0.76598 0.67169 0.58979 0.51858 0.45661 0.40262 0.35553 0.31442 0.27850

10 0.87637 0.76900 0.67566 0.59443 0.52368 0.46199 0.40815 0.36111 0.31996 0.28394
11 0.87811 0.77204 0.67966 0.59912 0.52884 0.46745 0.41377 0.36678 0.32561 0.28950
12 0.87984 0.77509 0.68369 0.60385 0.53405 0.47297 0.41947 0.37255 0.33136 0.29518
13 0.88158 0.77815 0.68772 0.60860 0.53930 0.47854 0.42521 0.37837 0.33719 0.30093
14 0.88330 0.78119 0.69175 0.61334 0.54454 0.48411 0.43098 0.38423 0.34304 0.30672

15 0.88502 0.78421 0.69576 0.61807 0.54977 0.48968 0.43675 0.39009 0.34891 0.31253
16 0.88671 0.78721 0.69974 0.62277 0.55499 0.49523 0.44251 0.39594 0.35478 0.31835
17 0.88840 0.79020 0.70371 0.62747 0.56020 0.50079 0.44827 0.40181 0.36066 0.32419
18 0.89008 0.79317 0.70767 0.63215 0.56540 0.50635 0.45405 0.40770 0.36658 0.33006
19 0.89175 0.79615 0.71163 0.63686 0.57064 0.51195 0.45988 0.41365 0.37256 0.33601

20 0.89343 0.79913 0.71561 0.64159 0.57591 0.51760 0.46578 0.41968 0.37863 0.34206
21 0.89510 0.80212 0.71961 0.64635 0.58123 0.52331 0.47174 0.42579 0.38480 0.34821
22 0.89678 0.80511 0.72362 0.65113 0.58659 0.52907 0.47777 0.43197 0.39105 0.35446
23
0.89846 0.80811 0.72766 0.65595 0.59199 0.53489 0.48387 0.43824 0.39741 0.36082
24 0.90014 0.81113 0.73171 0.66081 0.59744 0.54078 0.49005 0.44461 0.40387 0.36730

25 0.90183 0.81415 0.73579 0.66570 0.60295 0.54674 0.49632 0.45108 0.41045 0.37392
26 0.90352 0.81719 0.73990 0.67063 0.60852 0.55276 0.50268 0.45765 0.41714 0.38065
27 0.90521 0.82025 0.74403 0.67561 0.61414 0.55887 0.50913 0.46433 0.42396 0.38753
28 0.90691 0.82331 0.74819 0.68062 0.61981 0.56504 0.51566 0.47111 0.43088 0.39453
29 0.90860 0.82638 0.75236 0.68567 0.62553 0.57127 0.52226 0.47797 0.43792 0.40165

30 0.91030 0.82946 0.75655 0.69074 0.63129 0.57755 0.52894 0.48493 0.44505 0.40889
31 0.91200 0.83254 0.76075 0.69583 0.63709 0.58389 0.53569 0.49196 0.45228 0.41623
32 0.91369 0.83562 0.76496 0.70095 0.64292 0.59029 0.54250 0.49908 0.45961 0.42369
33 0.91539 0.83871 0.76919 0.70610 0.64881 0.59674 0.54939 0.50630 0.46705 0.43128
34 0.91708 0.84181 0.77343 0.71127 0.65472 0.60325 0.55635 0.51359 0.47459 0.43897

35 0.91878 0.84491 0.77769 0.71648 0.66069 0.60982 0.56339 0.52099 0.48224 0.44680
36 0.92047 0.84801 0.78196 0.72170 0.66669 0.61644 0.57050 0.52847 0.48999 0.45475
37 0.92216 0.85112 0.78625 0.72696 0.67273 0.62311 0.57768 0.53604 0.49785 0.46281
38 0.92385 0.85424 0.79054 0.73224 0.67882 0.62985 0.58493 0.54370 0.50582 0.47101
39 0.92555 0.85735 0.79486 0.73754 0.68494 0.63664 0.59226 0.55145 0.51390 0.47932

3

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

Interest Rate
0.2% 0.4% 0.6% 0.8% 1.0% 1.2% 1.4% 1.6% 1.8% 2.0%
Ages
40 0.92724 0.86047 0.79918 0.74287 0.69111 0.64349 0.59966 0.55930 0.52209 0.48777
41 0.92893 0.86360 0.80352 0.74823 0.69732 0.65041 0.60715 0.56724 0.53040 0.49636
42 0.93062 0.86673 0.80788 0.75362 0.70357 0.65738 0.61471 0.57528 0.53882 0.50508
43 0.93230 0.86986 0.81224 0.75903 0.70986 0.66440 0.62234 0.58341 0.54735 0.51392
44 0.93399 0.87299 0.81661 0.76445 0.71617 0.67146 0.63003 0.59162 0.55597 0.52288

45 0.93566 0.87612 0.82097 0.76988 0.72251 0.67856 0.63777 0.59988 0.56468 0.53194
46 0.93733 0.87923 0.82534 0.77531 0.72886 0.68569 0.64555 0.60821 0.57346 0.54109
47 0.93899 0.88233 0.82968 0.78074 0.73520 0.69282 0.65336 0.61658 0.58229 0.55031
48 0.94064 0.88542 0.83402 0.78616 0.74156 0.69998 0.66119 0.62499 0.59119 0.55960
49 0.94228 0.88849 0.83834 0.79157 0.74791 0.70714 0.66905 0.63344 0.60014 0.56897

50 0.94390 0.89155 0.84265 0.79697 0.75426 0.71431 0.67693 0.64193 0.60914 0.57841
51 0.94552 0.89459 0.84694 0.80236 0.76061 0.72149 0.68483 0.65045 0.61819 0.58791
52 0.94712 0.89760 0.85121 0.80772 0.76693 0.72866 0.69273 0.65898 0.62727 0.59745
53 0.94871 0.90060 0.85545 0.81306 0.77324 0.73581 0.70062 0.66752 0.63636 0.60703
54 0.95028 0.90356 0.85965 0.81836 0.77951 0.74294 0.70850 0.67605 0.64547 0.61662

55 0.95183 0.90650 0.86383 0.82363 0.78575 0.75004 0.71636 0.68458 0.65458 0.62624
56 0.95337 0.90941 0.86797 0.82887 0.79196 0.75712 0.72421 0.69310 0.66369 0.63587
57 0.95488 0.91229 0.87207 0.83406 0.79814 0.76416 0.73202 0.70160 0.67280 0.64551
58 0.95638 0.91514 0.87612 0.83921 0.80426 0.77116 0.73980 0.71007 0.68188 0.65514
59 0.95785 0.91794 0.88013 0.84429 0.81032 0.77809 0.74751 0.71848 0.69091 0.66472

60 0.95930 0.92070 0.88408 0.84932 0.81631 0.78495 0.75515 0.72682 0.69988 0.67425
61 0.96073 0.92342 0.88797 0.85428 0.82223 0.79175 0.76273 0.73511 0.70881 0.68374
62 0.96213 0.92611 0.89183 0.85919 0.82811 0.79849 0.77027 0.74336 0.71770 0.69321
63
0.96352 0.92876 0.89563 0.86405 0.83393 0.80519 0.77776 0.75157 0.72655 0.70266
64 0.96488 0.93137 0.89939 0.86885 0.83969 0.81182 0.78518 0.75972 0.73536 0.71206

65 0.96622 0.93395 0.90310 0.87360 0.84538 0.81839 0.79255 0.76781 0.74412 0.72142
66 0.96754 0.93649 0.90676 0.87829 0.85102 0.82490 0.79986 0.77585 0.75283 0.73075
67 0.96885 0.93899 0.91038 0.88294 0.85662 0.83136 0.80713 0.78386 0.76152 0.74005
68 0.97013 0.94146 0.91395 0.88753 0.86215 0.83777 0.81434 0.79182 0.77016 0.74932
69 0.97139 0.94389 0.91747 0.89206 0.86762 0.84410 0.82148 0.79970 0.77873 0.75853

70 0.97262 0.94628 0.92092 0.89651 0.87299 0.85034 0.82852 0.80748 0.78720 0.76765
71 0.97383 0.94861 0.92430 0.90087 0.87827 0.85647 0.83544 0.81514 0.79555 0.77663
72 0.97500 0.95088 0.92760 0.90513 0.88343 0.86247 0.84223 0.82267 0.80376 0.78548
73 0.97614 0.95309 0.93082 0.90929 0.88847 0.86835 0.84888 0.83004 0.81181 0.79417
74 0.97726 0.95525 0.93396 0.91336 0.89342 0.87411 0.85541 0.83729 0.81974 0.80273

75 0.97834 0.95737 0.93705 0.91736 0.89827 0.87977 0.86183 0.84443 0.82756 0.81119
76 0.97941 0.95944 0.94007 0.92128 0.90305 0.88535 0.86817 0.85149 0.83529 0.81955
77 0.98045 0.96147 0.94304 0.92514 0.90774 0.89084 0.87442 0.85845 0.84292 0.82783
78 0.98147 0.96346 0.94595 0.92892 0.91236 0.89624 0.88056 0.86531 0.85045 0.83600
79 0.98246 0.96540 0.94879 0.93261 0.91686 0.90152 0.88658 0.87203 0.85784 0.84402

4

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

Interest Rate
0.2% 0.4% 0.6% 0.8% 1.0% 1.2% 1.4% 1.6% 1.8% 2.0%
Ages
80 0.98342 0.96727 0.95153 0.93619 0.92124 0.90666 0.89244 0.87857 0.86504 0.85185
81 0.98434 0.96907 0.95418 0.93964 0.92546 0.91161 0.89810 0.88490 0.87202 0.85944
82 0.98523 0.97080 0.95672 0.94296 0.92951 0.91638 0.90355 0.89101 0.87875 0.86676
83 0.98607 0.97246 0.95915 0.94614 0.93341 0.92097 0.90880 0.89689 0.88524 0.87384
84 0.98689 0.97406 0.96150 0.94921 0.93718 0.92541 0.91388 0.90259 0.89153 0.88070

85 0.98767 0.97560 0.96378 0.95219 0.94084 0.92972 0.91882 0.90814 0.89766 0.88740
86 0.98843 0.97709 0.96596 0.95506 0.94437 0.93388 0.92359 0.91350 0.90359 0.89388
87 0.98915 0.97850 0.96805 0.95779 0.94772 0.93784 0.92814 0.91861 0.90926 0.90007
88 0.98983 0.97983 0.97002 0.96038 0.95091 0.94161 0.93247 0.92348 0.91466 0.90598
89 0.99047 0.98110 0.97189 0.96284 0.95394 0.94519 0.93659 0.92813 0.91980 0.91162

90 0.99108 0.98230 0.97367 0.96517 0.95681 0.94859 0.94050 0.93253 0.92470 0.91698
91 0.99164 0.98342 0.97532 0.96735 0.95950 0.95177 0.94415 0.93666 0.92927 0.92200
92 0.99216 0.98444 0.97683 0.96933 0.96195 0.95467 0.94750 0.94043 0.93347 0.92660
93 0.99263 0.98537 0.97821 0.97115 0.96419 0.95733 0.95056 0.94389 0.93731 0.93082
94 0.99306 0.98622 0.97947 0.97282 0.96625 0.95977 0.95338 0.94707 0.94085 0.93471

95 0.99347 0.98702 0.98066 0.97438 0.96819 0.96207 0.95603 0.95007 0.94418 0.93837
96 0.99385 0.98777 0.98177 0.97584 0.96999 0.96421 0.95849 0.95285 0.94728 0.94178
97 0.99419 0.98845 0.98278 0.97718 0.97164 0.96617 0.96076 0.95542 0.95014 0.94492
98 0.99451 0.98909 0.98373 0.97842 0.97318 0.96800 0.96288 0.95781 0.95280 0.94785
99 0.99482 0.98970 0.98464 0.97963 0.97467 0.96977 0.96492 0.96013 0.95538 0.95069

100 0.99512 0.99029 0.98552 0.98079 0.97611 0.97148 0.96690 0.96236 0.95787 0.95343
101 0.99541 0.99087 0.98637 0.98192 0.97751 0.97315 0.96883 0.96455 0.96031 0.95611
102 0.99570 0.99143 0.98721 0.98303 0.97888 0.97478 0.97071 0.96668 0.96269 0.95873
103
0.99598 0.99199 0.98803 0.98411 0.98023 0.97638 0.97257 0.96878 0.96503 0.96132
104 0.99627 0.99257 0.98890 0.98526 0.98165 0.97808 0.97453 0.97101 0.96752 0.96405

105 0.99656 0.99314 0.98975 0.98638 0.98304 0.97973 0.97644 0.97318 0.96994 0.96672
106 0.99692 0.99385 0.99081 0.98779 0.98479 0.98181 0.97885 0.97591 0.97300 0.97010
107 0.99734 0.99470 0.99207 0.98946 0.98687 0.98429 0.98172 0.97918 0.97664 0.97412
108 0.99797 0.99596 0.99395 0.99196 0.98997 0.98800 0.98603 0.98408 0.98213 0.98019
109 0.99900 0.99801 0.99702 0.99603 0.99505 0.99407 0.99310 0.99213 0.99116 0.99020

5
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
0.2% 0.4% 0.6% 0.8% 1.0%
Years
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

6
Table B
Remainder Factors for Terms Certain

Interest Rate
0.2% 0.4% 0.6% 0.8% 1.0%
Years
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

7
Table B
Remainder Factors for Terms Certain

Interest Rate
1.2% 1.4% 1.6% 1.8% 2.0%
Years
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

8
Table B
Remainder Factors for Terms Certain

Interest Rate
1.2% 1.4% 1.6% 1.8% 2.0%
Years
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

9
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 AnnuallySemi- QuarterlyMonthly Weekly
Rate Annually

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.

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

Interest AnnuallySemi- QuarterlyMonthly Weekly
Rate Annually

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

10
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
0.2% 0.4% 0.6% 0.8% 1.0%
Years
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

11

Table D
Unitrust Remainder Factors for Terms Certain

Adjusted Payout Rate
1.2% 1.4% 1.6% 1.8% 2.0%
Years
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

12

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 Date
For Payments Made During Each Period
Precedes First Payment in
First Full Taxable Year Annual SemiannualQuarterly Monthly
Period Period Period Period
At Least Less Than
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

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 Date
For Payments Made During Each Period
Precedes First Payment in
First Full Taxable Year Annual Semiannual Quarterly Monthly
Period Period Period Period
At Least Less Than
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

13
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 Date
For Payments Made During Each Period
Precedes First Payment in
First Full Taxable Year Annual Semiannual Quarterly Monthly
Period Period Period Period
At Least Less Than
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

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 Date
For Payments Made During Each Period
Precedes First Payment in
First Full Taxable Year Annual Semiannual Quarterly Monthly
Period Period Period Period
At Least Less Than
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

14
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 Date
For Payments Made During Each Period
Precedes First Payment in
First Full Taxable Year Annual Semiannual Quarterly Monthly
Period Period Period Period
At Least Less Than
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

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 Date
For Payments Made During Each Period
Precedes First Payment in
First Full Taxable Year Annual Semiannual Quarterly Monthly
Period Period Period Period
At Least Less Than
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

15
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 Date
For Payments Made During Each Period
Precedes First Payment in
First Full Taxable Year Annual Semiannual Quarterly Monthly
Period Period Period Period
At Least Less Than
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

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 Date
For Payments Made During Each Period
Precedes First Payment in
First Full Taxable Year Annual Semiannual Quarterly Monthly
Period Period Period Period
At Least Less Than
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

16
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 Date
For Payments Made During Each Period
Precedes First Payment in
First Full Taxable Year Annual Semiannual Quarterly Monthly
Period Period Period Period
At Least Less Than
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

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 Date
For Payments Made During Each Period
Precedes First Payment in
First Full Taxable Year Annual Semiannual Quarterly Monthly
Period Period Period Period
At Least Less Than
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

17