Wisconsin Department of Health and Family Services |
AGE |
LIFE ESTATE |
REMAINDER |
AGE |
LIFE ESTATE |
REMAINDER |
0 1 2 |
.97188 .98988 .99017 |
.02812 .01012 .00983 |
42 43 44 |
.90457 .89855 .89221 |
.09543 .10145 .10779 |
3 4 5 |
.99008 .98981 .98938 |
.00992 .01019 .01062 |
45 46 47 |
.88558 .87863 .87137 |
.11442 .12137 .12863 |
6 7 8 |
.98884 .98822 .98748 |
.01116 .01178 .01252 |
48 49 50 |
.86374 .85578 .84743 |
.13626 .14422 .15257 |
9 10 11 |
.98663 .98565 .98453 |
.01337 .01435 .01547 |
51 52 53 |
.83674 .82969 .82028 |
.16126 .17031 .17972 |
12 13 14 |
.98329 .98198 .98066 |
.01671 .01802 .01934 |
54 55 56 |
.81054 .80046 .79006 |
.18946 .19954 .20994 |
15 16 17 |
.97937 .97815 .97700 |
.02063 .02185 .02300 |
57 58 59 |
.77931 .76822 .75675 |
.22068 .23178 .24325 |
18 19 20 |
.97590 .97480 .97365 |
.02410 .02520 .02635 |
60 61 62 |
.74491 .73267 .72002 |
.25509 .27633 .27998 |
21 22 23 |
.97245 .97120 .96986 |
.02755 .02880 .03014 |
63 64 65 |
.70696 .69352 .67970 |
.29304 .30648 .32030 |
24 25 26 |
.96841 .96678 .96495 |
.03159 .03322 .03505 |
66 67 68 |
.66551 .65098 .63610 |
.33449 .34902 .36390 |
27 28 29 |
.96290 .96062 .95813 |
.03710 .03938 .04187 |
69 70 71 |
.62086 .60522 .58914 |
.37914 .39478 .41086 |
30 31 32 |
.95543 .95254 .94942 |
.04457 .04746 .05058 |
72 73 74 |
.57261 .55571 .53862 |
.42739 .44429 .46138 |
33 34 35 |
.94608 .94250 .93868 |
.05392 .05750 .06132 |
75 76 77 |
.52149 .50441 .48742 |
.47851 .49559 .51258 |
36 37 38 |
.93460 .93026 .92567 |
.06540 .06974 .07433 |
78 79 80 |
.47049 .45357 .43659 |
.52951 .54643 .56341 |
39 40 41 |
.92083 .91571 .91030 |
.07917 .08429 .08970 |
81 82 83 |
.41967 .40295 .38642 |
.58033 .59705 .61358 |
AGE |
LIFE ESTATE |
REMAINDER |
AGE |
LIFE ESTATE |
REMAINDER |
84 85 86 |
.36998 .35359 .33764 |
.63002 .64641 .66236 |
99 100 101 |
.20486 .19975 .19532 |
.79514 .80025 .80468 |
87 88 89 |
.32262 .30859 .29526 |
.67738 .69141 .70474 |
102 103 104 |
.19054 .18437 .17856 |
.80946 .81563 .82144 |
90 91 92 |
.28221 .26955 .25771 |
.71779 .73045 .74229 |
105 106 107 |
.16962 .15488 .13409 |
.83038 .84512 .86591 |
93 94 95 |
.24692 .23728 .22887 |
.75308 .76272 .77113 |
108 109 |
.10068 .04545 |
.89932 .95455 |
96 97 98 |
.22181 .21550 .21000 |
.77819 .78450 .79000 |
The source of the Life Estate & Remainder Interest Table is 26 CFR 20.2031 (49 Federal Register, Vol. 49, No. 93, May 11, 1984). The version of the table published here is from the Social Security Administration's Policy & Operations Manual Series (POMS), Section 01140.120.
This page last updated in Release Number: 05-06
Release Date: 10/11/05
Effective Date: 10/11/05