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 FactorsBased on Life Table 90CMFor 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 |
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 |
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 |
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 |
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 |
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 |
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.
Table J 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.
Table K 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.
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 |
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 |
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 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 |
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 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 |
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 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 |
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 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 |
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 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 |
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 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 |
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 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 |
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 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 |
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 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 |
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 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 |
The Internal Revenue Bulletin is produced and published by the Internal Revenue Service and contains IRS pronouncements affecting tax analysis under the Code and the Regulations, including but not limited to Revenue Procedures, Revenue Rulings, Notices and Announcements. Access the IRS site at https://www.irs.gov/help/irsgov-accessibility for information concerning accessibility of IRS materials. While every effort has been made to ensure that the IRB database files available through the TouchTax application are accurate, those using TouchTax for legal research should verify their results against the printed versions of the IRBs available from the IRS.