Appendix F Life Estate and Remainder Interest Tables (Eff.10/01/05) (UNISEX LIFE ESTATE OR REMAINDER To calculate the value of a Life Estate or Remainder Interest, find the person’s age, and multiply the Current Market Value by the decimal in the appropriate column. AGE LIFE ESTATE REMAINDER 0 .97188 .02812 1 .01012 2 3 .99008 4 .98981 .01019 5 6 .98884 7 .98822 .01178 8 .98748 9 .98663 .01337 10 .98565 .01435 11 .98453 .01547 12 .98329 .01671 13 .98198 .01802 14 .98066 .01934 15 .02063 16 .97815 .02185 17 .97700 .02300 18 .02410 19 .97480 20 .97365 21 .97245 .02755 22 .97120 .02880 23 .96986 .03014 24 .96841 25 .96678 .03322 26 .96495 .03505 27 .96290 28 .96062 .03938 29 .95813 .04187
Appendix F Life Estate and Remainder Interest Tables (Eff.10/01/05) (UNISEX LIFE ESTATE OR REMAINDER To calculate the value of a Life Estate or Remainder Interest, find the person’s age, and multiply the Current Market Value by the decimal in the appropriate column. AGE LIFE ESTATE REMAINDER 0 1 2 3 4 .97188 .99008 .98981 .02812 .01012 .01019 5 6 7 8 9 .98884 .98822 .98748 .98663 .01178 .01337 10 11 12 13 14 .98565 .98453 .98329 .98198 .98066 .01435 .01547 .01671 .01802 .01934 15 16 17 18 19 .97815 .97700 .97480 .02063 .02185 .02300 .02410 20 21 22 23 24 .97365 .97245 .97120 .96986 .96841 .02755 .02880 .03014 25 26 27 28 29 .96678 .96495 .96290 .96062 .95813 .03322 .03505 .03938 .04187
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