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8.1.2 LIFE ESTATE AND REMAINDER INTEREST

 

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

.26733

.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: 05-07

Release Date: 12/28/05

Effective Date: 12/28/05