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Code of Federal Regulations Title 26. Internal Revenue § 26.1.664–4A Valuation of charitable remainder interests for which the valuation date is before May 1, 2009
Current as of January 02, 2025 | Updated by Findlaw Staff
(a) Valuation of charitable remainder interests for which the valuation date is before January 1, 1952. There was no provision for the qualification of a charitable remainder unitrust under section 664 until 1969. See § 20.2031–7A(a) of this chapter (Estate Tax Regulations) for the determination of the present value of a charitable interest for which the valuation date is before January 1, 1952.
(b) Valuation of charitable remainder interests for which the valuation date is after December 31, 1951, and before January 1, 1971. No charitable deduction is allowable for a transfer to a unitrust for which the valuation date is after the effective dates of the Tax Reform Act of 1969 unless the unitrust meets the requirements of section 664. See § 20.2031–7A(b) of this chapter (Estate Tax Regulations) for the determination of the present value of a charitable remainder interest for which the valuation date is after December 31, 1951, and before January 1, 1971.
(c) Valuation of charitable remainder unitrusts having certain payout sequences for transfers for which the valuation date is after December 31, 1970, and before December 1, 1983. For the determination of the present value of a charitable remainder unitrust for which the valuation date is after December 31, 1970, and before December 1, 1983, see § 20.2031–7A(c) of this chapter (Estate Tax Regulations) and former § 1.664–4(d) (as contained in the 26 CFR part 1 edition revised as of April 1, 1994).
(d) Valuation of charitable remainder unitrusts having certain payout sequences for transfers for which the valuation date is after November 30, 1983, and before May 1, 1989—(1) In general. Except as otherwise provided in paragraph (d)(2) of this section, in the case of transfers made after November 30, 1983, for which the valuation date is before May 1, 1989, the present value of a remainder interest that is dependent on a term of years or the termination of the life of one individual is determined under paragraphs (d)(3) through (d)(6) of this section, provided that the amount of the payout as of any payout date during any taxable year of the trust is not larger than the amount that the trust could distribute on such date under § 1.664–3(a)(1)(v) if the taxable year of the trust were to end on such date. The present value of the remainder interest in the trust is determined by computing the adjusted payout rate (as defined in paragraph (d)(3) of this section) and following the procedure outlined in paragraph (d)(4) or (d)(5) of this section, whichever is applicable. The present value of a remainder interest that is dependent on a term of years is computed under paragraph (d)(4) of this section. The present value of a remainder interest that is dependent on the termination of the life of one individual is computed under paragraph (d)(5) of this section. See paragraph (d)(2) of this section for testamentary transfers for which the valuation date is after November 30, 1983, and before August 9, 1984.
(2) Rules for determining the present value for testamentary transfers where the decedent dies after November 30, 1983, and before August 9, 1984. For purposes of section 2055 or 2106, if—
(i) The decedent dies after November 30, 1983, and before August 9, 1984; or
(ii) On December 1, 1983, the decedent was mentally incompetent so that the disposition of the property could not be changed, and the decedent died after November 30, 1983, without regaining competency to dispose of the decedent's property, or died within 90 days of the date on which the decedent first regained competency, the present value determined under this section of a remainder interest is determined in accordance with paragraph (d)(1) and paragraphs (d)(3) through (d)(6) of this section, or § 1.664–4A(c), at the option of the taxpayer.
(3) Adjusted payout rate. The adjusted payout rate is determined by multiplying the fixed percentage described in paragraph (a)(1)(i)(a ) of § 1.664–3 by the figure in column (2) of Table F(1) which describes the payout sequence of the trust opposite the number in column (1) of Table F(1) which corresponds to the number of months by which the valuation date for the first full taxable year of the trust precedes the first payout date for such taxable year. If the governing instrument does not prescribe when the distribution shall be made during the taxable year of the trust, see § 1.664–4(a). In the case of a trust having a payout sequence for which no figures have been provided by Table F(1) and in the case of a trust which determines the fair market value of the trust assets by taking the average of valuations on more than one date during the taxable year, see § 1.664–4(b).
(4) Period is a term of years. If the period described in § 1.664–3(a)(5) is a term of years, the factor which is used in determining the present value of the remainder interest is the factor under the appropriate adjusted payout rate in Table D in § 1.664–4(e)(6) that corresponds to the number of years in the term. If the adjusted payout rate is an amount which is between adjusted payout rates for which factors are provided in Table D, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying the net fair market value (as of the appropriate valuation date) of the property placed in trust by the factor determined under this paragraph (d)(4). For purposes of this section, the term appropriate valuation date means the date on which the property is transferred to the trust by the donor except that, for purposes of section 2055 or 2106, it means the date of death unless the alternate valuation date is elected in accordance with section 2032 and the regulations thereunder in which event it means the alternate valuation date. If the adjusted payout rate is greater than 14 percent, see § 1.664–4(b). The application of this paragraph (d)(4) may be illustrated by the following example:
Example. D transfers $100,000 to a charitable remainder unitrust on January 1, 1985. The trust instrument requires that the trust pay to D semiannually (on June 30 and December 31) 10 percent of the fair market value of the trust assets as of June 30th for a term of 15 years. The adjusted payout rate is 9.767 percent (10% x 0.976731). The present value of the remainder interest is $21,404.90, computed as follows:
|
Factor at 9.6 percent for 15 years․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
0.220053 |
||
|
Factor at 9.8 percent for 15 years․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
.212862 |
||
|
Difference․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
.007191 |
|
9.767% − 9.6% |
= |
X |
||
|
0.2% |
.00791 |
|||
|
X = .006004 |
|
Factor at 9.6 percent for 15 years․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
0.220053 |
||
|
Less: X․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
.006004 |
||
|
Interpolated factor․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
.214049 |
||
|
Present value of remainder interest = |
|||
|
$100,000 x 0.214049 = $21,404.90 |
(5) Period is the life of one individual. If the period described in paragraph (a)(5) of § 1.664–3 is the life of one individual, the factor that is used in determining the present value of the remainder interest is the factor under the appropriate adjusted payout rate in column (2) of Table E in paragraph (d)(6) of this section opposite the number in column (1) that corresponds to the age of the individual whose life measures the period. For purposes of the computations described in this paragraph (b)(5), the age of an individual is to be taken as the age of that individual at the individual's nearest birthday. If the adjusted payout rate is an amount which is between adjusted payout rates for which factors are provided for in Table E, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying the net fair market value (as of the appropriate valuation date) of the property placed in trust by the factor determined under this paragraph (b)(5). If the adjusted payout rate is greater than 14 percent, see § 1.664–4(b). The application of this paragraph may be illustrated by the following example:
Example. A, who will be 50 years old on April 15, 1985, transfers $100,000 to a charitable remainder unitrust on January 1, 1985. The trust instrument requires that the trust pay to A at the end of each taxable year of the trust 10 percent of the fair market value of the trust assets as of the beginning of each taxable year of the trust. The adjusted payout rate is 9.091 percent (10 percent x .909091). The present value of the remainder interest is $15,259.00 computed as follows:
|
Factor at 9 percent at age 50․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
0.15472 |
||
|
Factor at 9.2 percent at age 50․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
.15003 |
||
|
Difference․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
.00469 |
||
|
9.091% – 9% ÷ 0.2% = X ÷ 0.00469 |
|||
|
x = 0.00213 |
|||
|
Factor at 9 percent at age 50․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
.15472 |
||
|
Less: X․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
.00213 |
||
|
Interpolated factor․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
.15259 |
||
|
Present value of remainder interest = |
|||
|
$100,000 x 0.15259 = $15,259.00 |
(6) Actuarial tables for transfers for which the valuation date is after November 30, 1983, and before May 1, 1989. Table D in § 1.664–4(e)(6) and the following tables shall be used in the application of the provisions of this section:
TABLE E—SINGLE LIFE, UNISEX—TABLE SHOWING THE PRESENT WORTH OF THE REMAINDER INTEREST IN PROPERTY TRANSFERRED TO A UNITRUST HAVING THE ADJUSTED PAYOUT RATE SHOWN—APPLICABLE FOR TRANSFERS AFTER NOVEMBER 30, 1983, AND BEFORE MAY 1, 1989
|
(2) Adjusted payout rate |
|||||
|---|---|---|---|---|---|
|
(1) Age |
2.2% |
2.4% |
2.6% |
2.8% |
3.0% |
|
0․․․․․․․․․․․․․․․ |
.23253 |
.20635 |
.18364 |
.16394 |
.14683 |
|
1․․․․․․․․․․․․․․․ |
.22196 |
.19506 |
.17170 |
.15139 |
.13372 |
|
2․․․․․․․․․․․․․․․ |
.22597 |
.19884 |
.17523 |
.15468 |
.13676 |
|
3․․․․․․․․․․․․․․․ |
.23039 |
.20304 |
.17920 |
.15840 |
.14024 |
|
4․․․․․․․․․․․․․․․ |
.23503 |
.20747 |
.18340 |
.16237 |
.14397 |
|
5․․․․․․․․․․․․․․․ |
.23988 |
.21211 |
.18783 |
.16656 |
.14793 |
|
6․․․․․․․․․․․․․․․ |
.24489 |
.21693 |
.19243 |
.17094 |
.15207 |
|
7․․․․․․․․․․․․․․․ |
.25004 |
.22189 |
.19718 |
.17546 |
.15637 |
|
8․․․․․․․․․․․․․․․ |
.25534 |
.22701 |
.20209 |
.18016 |
.16084 |
|
9․․․․․․․․․․․․․․․ |
.26080 |
.23230 |
.20718 |
.18503 |
.16549 |
|
10․․․․․․․․․․․․․․ |
.26640 |
.23774 |
.21243 |
.19008 |
.17031 |
|
11․․․․․․․․․․․․․․ |
.27217 |
.24335 |
.21786 |
.19530 |
.17532 |
|
12․․․․․․․․․․․․․․ |
.27807 |
.24911 |
.22344 |
.20068 |
.18049 |
|
13․․․․․․․․․․․․․․ |
.28407 |
.25497 |
.22913 |
.20618 |
.18579 |
|
14․․․․․․․․․․․․․․ |
.29013 |
.26089 |
.23489 |
.21175 |
.19115 |
|
15․․․․․․․․․․․․․․ |
.29621 |
.26684 |
.24067 |
.21735 |
.19655 |
|
16․․․․․․․․․․․․․․ |
.30229 |
.27279 |
.24647 |
.22296 |
.20196 |
|
17․․․․․․․․․․․․․․ |
.30838 |
.27876 |
.25228 |
.22859 |
.20739 |
|
18․․․․․․․․․․․․․․ |
.31451 |
.28477 |
.25813 |
.23427 |
.21287 |
|
19․․․․․․․․․․․․․․ |
.32070 |
.29085 |
.26407 |
.24003 |
.21844 |
|
20․․․․․․․․․․․․․․ |
.32699 |
.29704 |
.27012 |
.24591 |
.22413 |
|
21․․․․․․․․․․․․․․ |
.33339 |
.30335 |
.27629 |
.25192 |
.22996 |
|
22․․․․․․․․․․․․․․ |
.33991 |
.30977 |
.28259 |
.25807 |
.23592 |
|
23․․․․․․․․․․․․․․ |
.34655 |
.31634 |
.28904 |
.26437 |
.24205 |
|
24․․․․․․․․․․․․․․ |
.35334 |
.32306 |
.29566 |
.27085 |
.24836 |
|
25․․․․․․․․․․․․․․ |
.36031 |
.32998 |
.30248 |
.27754 |
.25490 |
|
26․․․․․․․․․․․․․․ |
.36746 |
.33710 |
.30952 |
.28446 |
.26167 |
|
27․․․․․․․․․․․․․․ |
.37481 |
.34443 |
.31678 |
.29161 |
.26869 |
|
28․․․․․․․․․․․․․․ |
.38236 |
.35197 |
.32427 |
.29901 |
.27596 |
|
29․․․․․․․․․․․․․․ |
.39006 |
.35968 |
.33194 |
.30660 |
.28344 |
|
30․․․․․․․․․․․․․․ |
.39793 |
.36757 |
.33980 |
.31439 |
.29113 |
|
31․․․․․․․․․․․․․․ |
.40594 |
.37561 |
.34783 |
.32237 |
.29902 |
|
32․․․․․․․․․․․․․․ |
.41410 |
.38383 |
.35605 |
.33054 |
.30711 |
|
33․․․․․․․․․․․․․․ |
.42240 |
.39220 |
.36444 |
.33890 |
.31541 |
|
34․․․․․․․․․․․․․․ |
.43084 |
.40072 |
.37299 |
.34744 |
.32389 |
|
35․․․․․․․․․․․․․․ |
.43942 |
.40941 |
.38172 |
.35617 |
.33258 |
|
36․․․․․․․․․․․․․․ |
.44813 |
.41824 |
.39061 |
.36508 |
.34146 |
|
37․․․․․․․․․․․․․․ |
.45696 |
.42720 |
.39966 |
.37416 |
.35053 |
|
38․․․․․․․․․․․․․․ |
.46591 |
.43630 |
.40885 |
.38339 |
.35977 |
|
39․․․․․․․․․․․․․․ |
.47496 |
.44552 |
.41818 |
.39278 |
.36917 |
|
40․․․․․․․․․․․․․․ |
.48412 |
.45486 |
.42765 |
.40232 |
.37875 |
|
41․․․․․․․․․․․․․․ |
.49338 |
.46432 |
.43725 |
.41201 |
.38849 |
|
42․․․․․․․․․․․․․․ |
.50275 |
.47391 |
.44700 |
.42187 |
.39840 |
|
43․․․․․․․․․․․․․․ |
.51221 |
.48360 |
.45686 |
.43186 |
.40847 |
|
44․․․․․․․․․․․․․․ |
.52175 |
.49340 |
.46685 |
.44199 |
.41870 |
|
45․․․․․․․․․․․․․․ |
.53136 |
.50327 |
.47693 |
.45223 |
.42905 |
|
46․․․․․․․․․․․․․․ |
.54104 |
.51323 |
.48712 |
.46259 |
.43953 |
|
47․․․․․․․․․․․․․․ |
.55077 |
.52327 |
.49739 |
.47305 |
.45013 |
|
48․․․․․․․․․․․․․․ |
.56058 |
.53339 |
.50777 |
.48363 |
.46087 |
|
49․․․․․․․․․․․․․․ |
.57043 |
.54358 |
.51823 |
.49432 |
.47173 |
|
50․․․․․․․․․․․․․․ |
.58035 |
.55384 |
.52879 |
.50510 |
.48271 |
|
51․․․․․․․․․․․․․․ |
.59029 |
.56415 |
.53940 |
.51597 |
.49379 |
|
52․․․․․․․․․․․․․․ |
.60027 |
.57450 |
.55008 |
.52692 |
.50496 |
|
53․․․․․․․․․․․․․․ |
.61026 |
.58488 |
.56080 |
.53793 |
.51620 |
|
54․․․․․․․․․․․․․․ |
.62025 |
.59528 |
.57154 |
.54897 |
.52750 |
|
55․․․․․․․․․․․․․․ |
.63022 |
.60567 |
.58230 |
.56004 |
.53884 |
|
56․․․․․․․․․․․․․․ |
.64018 |
.61606 |
.59306 |
.57113 |
.55021 |
|
57․․․․․․․․․․․․․․ |
.65012 |
.62644 |
.60384 |
.58225 |
.56163 |
|
58․․․․․․․․․․․․․․ |
.66004 |
.63681 |
.61461 |
.59337 |
.57306 |
|
59․․․․․․․․․․․․․․ |
.66993 |
.64717 |
.62538 |
.60452 |
.58453 |
|
60․․․․․․․․․․․․․․ |
.67979 |
.65751 |
.63615 |
.61567 |
.59602 |
|
61․․․․․․․․․․․․․․ |
.68963 |
.66784 |
.64692 |
.62683 |
.60754 |
|
62․․․․․․․․․․․․․․ |
.69944 |
.67815 |
.65769 |
.63801 |
.61908 |
|
63․․․․․․․․․․․․․․ |
.70922 |
.68844 |
.66843 |
.64918 |
.63063 |
|
64․․․․․․․․․․․․․․ |
.71893 |
.69868 |
.67915 |
.66032 |
.64217 |
|
65․․․․․․․․․․․․․․ |
.72859 |
.70886 |
.68982 |
.67144 |
.65369 |
|
66․․․․․․․․․․․․․․ |
.73817 |
.71897 |
.70043 |
.68250 |
.66517 |
|
67․․․․․․․․․․․․․․ |
.74766 |
.72901 |
.71096 |
.69350 |
.67660 |
|
68․․․․․․․․․․․․․․ |
.75706 |
.73896 |
.72142 |
.70443 |
.68796 |
|
69․․․․․․․․․․․․․․ |
.76637 |
.74882 |
.73181 |
.71530 |
.69928 |
|
70․․․․․․․․․․․․․․ |
.77559 |
.75861 |
.74212 |
.72610 |
.71053 |
|
71․․․․․․․․․․․․․․ |
.78475 |
.76833 |
.75237 |
.73685 |
.72176 |
|
72․․․․․․․․․․․․․․ |
.79383 |
.77799 |
.76257 |
.74756 |
.73294 |
|
73․․․․․․․․․․․․․․ |
.80279 |
.78753 |
.77266 |
.75816 |
.74403 |
|
74․․․․․․․․․․․․․․ |
.81158 |
.79689 |
.78256 |
.76858 |
.75494 |
|
75․․․․․․․․․․․․․․ |
.82013 |
.80602 |
.79223 |
.77876 |
.76561 |
|
76․․․․․․․․․․․․․․ |
.82844 |
.81488 |
.80163 |
.78867 |
.77599 |
|
77․․․․․․․․․․․․․․ |
.83648 |
.82347 |
.81075 |
.79829 |
.78609 |
|
78․․․․․․․․․․․․․․ |
.84428 |
.83182 |
.81961 |
.80764 |
.79592 |
|
79․․․․․․․․․․․․․․ |
.85187 |
.83994 |
.82824 |
.81677 |
.80552 |
|
80․․․․․․․․․․․․․․ |
.85927 |
.84787 |
.83668 |
.82569 |
.81491 |
|
81․․․․․․․․․․․․․․ |
.86645 |
.85556 |
.84487 |
.83437 |
.82404 |
|
82․․․․․․․․․․․․․․ |
.87336 |
.86299 |
.85278 |
.84275 |
.83288 |
|
83․․․․․․․․․․․․․․ |
.88003 |
.87014 |
.86042 |
.85084 |
.84142 |
|
84․․․․․․․․․․․․․․ |
.88648 |
.87708 |
.86782 |
.85870 |
.84971 |
|
85․․․․․․․․․․․․․․ |
.89273 |
.88381 |
.87501 |
.86633 |
.85778 |
|
86․․․․․․․․․․․․․․ |
.89868 |
.89021 |
.88185 |
.87360 |
.86547 |
|
87․․․․․․․․․․․․․․ |
.90417 |
.89613 |
.88818 |
.88034 |
.87260 |
|
88․․․․․․․․․․․․․․ |
.90923 |
.90158 |
.89402 |
.88655 |
.87917 |
|
89․․․․․․․․․․․․․․ |
.91396 |
.90668 |
.89948 |
.89237 |
.88533 |
|
90․․․․․․․․․․․․․․ |
.91849 |
.91156 |
.90471 |
.89794 |
.89124 |
|
91․․․․․․․․․․․․․․ |
.92278 |
.91620 |
.90968 |
.90324 |
.89686 |
|
92․․․․․․․․․․․․․․ |
.92673 |
.92046 |
.91426 |
.90812 |
.90204 |
|
93․․․․․․․․․․․․․․ |
.93027 |
.92429 |
.91837 |
.91251 |
.90670 |
|
94․․․․․․․․․․․․․․ |
.93341 |
.92768 |
.92201 |
.91639 |
.91082 |
|
95․․․․․․․․․․․․․․ |
.93612 |
.93062 |
.92516 |
.91976 |
.91440 |
|
96․․․․․․․․․․․․․․ |
.93841 |
.93309 |
.92782 |
.92259 |
.91740 |
|
97․․․․․․․․․․․․․․ |
.94044 |
.93529 |
.93018 |
.92512 |
.92009 |
|
98․․․․․․․․․․․․․․ |
.94223 |
.93723 |
.93226 |
.92733 |
.92244 |
|
99․․․․․․․․․․․․․․ |
.94392 |
.93905 |
.93421 |
.92942 |
.92466 |
|
100․․․․․․․․․․․․․ |
.94559 |
.94086 |
.93615 |
.93149 |
.92685 |
|
101․․․․․․․․․․․․․ |
.94709 |
.94248 |
.93790 |
.93334 |
.92882 |
|
102․․․․․․․․․․․․․ |
.94873 |
.94424 |
.93979 |
.93536 |
.93096 |
|
103․․․․․․․․․․․․․ |
.95077 |
.94645 |
.94216 |
.93789 |
.93365 |
|
104․․․․․․․․․․․․․ |
.95278 |
.94862 |
.94449 |
.94037 |
.93628 |
|
105․․․․․․․․․․․․․ |
.95570 |
.95178 |
.94787 |
.94399 |
.94012 |
|
106․․․․․․․․․․․․․ |
.96017 |
.95662 |
.95309 |
.94957 |
.94607 |
|
107․․․․․․․․․․․․․ |
.96616 |
.96313 |
.96010 |
.95709 |
.95408 |
|
108․․․․․․․․․․․․․ |
.97515 |
.97291 |
.97067 |
.96843 |
.96620 |
|
109․․․․․․․․․․․․․ |
.98900 |
.98800 |
.98700 |
.98600 |
.98500 |
|
(2) Adjusted payout rate |
|||||
|---|---|---|---|---|---|
|
(1) Age |
3.2% |
3.4% |
3.6% |
3.8% |
4.0% |
|
0․․․․․․․․․․․․․․․ |
.13196 |
.11901 |
.10774 |
.09791 |
.08933 |
|
1․․․․․․․․․․․․․․․ |
.11834 |
.10493 |
.09324 |
.08303 |
.07410 |
|
2․․․․․․․․․․․․․․․ |
.12113 |
.10749 |
.09557 |
.08514 |
.07601 |
|
3․․․․․․․․․․․․․․․ |
.12437 |
.11050 |
.09835 |
.08770 |
.07837 |
|
4․․․․․․․․․․․․․․․ |
.12787 |
.11376 |
.10138 |
.09052 |
.08098 |
|
5․․․․․․․․․․․․․․․ |
.13159 |
.11725 |
.10465 |
.09357 |
.08382 |
|
6․․․․․․․․․․․․․․․ |
.13549 |
.12092 |
.10810 |
.09680 |
.08684 |
|
7․․․․․․․․․․․․․․․ |
.13956 |
.12476 |
.11171 |
.10019 |
.09002 |
|
8․․․․․․․․․․․․․․․ |
.14380 |
.12877 |
.11549 |
.10376 |
.09337 |
|
9․․․․․․․․․․․․․․․ |
.14822 |
.13296 |
.11946 |
.10751 |
.09691 |
|
10․․․․․․․․․․․․․․ |
.15282 |
.13734 |
.12361 |
.11144 |
.10063 |
|
11․․․․․․․․․․․․․․ |
.15761 |
.14190 |
.12795 |
.11556 |
.10454 |
|
12․․․․․․․․․․․․․․ |
.16257 |
.14663 |
.13247 |
.11986 |
.10863 |
|
13․․․․․․․․․․․․․․ |
.16764 |
.15149 |
.13711 |
.12428 |
.12283 |
|
14․․․․․․․․․․․․․․ |
.17279 |
.15643 |
.14182 |
.12878 |
.11712 |
|
15․․․․․․․․․․․․․․ |
.17798 |
.16140 |
.14657 |
.13331 |
.12143 |
|
16․․․․․․․․․․․․․․ |
.18318 |
.16638 |
.15133 |
.13785 |
.12576 |
|
17․․․․․․․․․․․․․․ |
.18840 |
.17138 |
.15611 |
.14241 |
.13010 |
|
18․․․․․․․․․․․․․․ |
.19367 |
.17643 |
.16094 |
.14702 |
.13449 |
|
19․․․․․․․․․․․․․․ |
.19903 |
.18157 |
.16586 |
.15172 |
.13897 |
|
20․․․․․․․․․․․․․․ |
.20452 |
.18685 |
.17092 |
.15655 |
.14358 |
|
21․․․․․․․․․․․․․․ |
.21014 |
.19226 |
.17612 |
.16153 |
.14833 |
|
22․․․․․․․․․․․․․․ |
.21591 |
.19783 |
.18146 |
.16665 |
.15324 |
|
23․․․․․․․․․․․․․․ |
.22185 |
.20356 |
.18698 |
.17195 |
.15832 |
|
24․․․․․․․․․․․․․․ |
.22798 |
.20949 |
.19270 |
.17746 |
.16361 |
|
25․․․․․․․․․․․․․․ |
.23434 |
.21565 |
.19866 |
.18321 |
.16914 |
|
26․․․․․․․․․․․․․․ |
.24094 |
.22207 |
.20489 |
.18922 |
.17494 |
|
27․․․․․․․․․․․․․․ |
.24780 |
.22875 |
.21138 |
.19551 |
.18102 |
|
28․․․․․․․․․․․․․․ |
.25492 |
.23570 |
.21814 |
.20208 |
.18739 |
|
29․․․․․․․․․․․․․․ |
.26226 |
.24288 |
.22514 |
.20889 |
.19400 |
|
30․․․․․․․․․․․․․․ |
.26982 |
.25029 |
.23239 |
.21596 |
.20088 |
|
31․․․․․․․․․․․․․․ |
.27759 |
.25792 |
.23985 |
.22324 |
.20798 |
|
32․․․․․․․․․․․․․․ |
.28557 |
.26577 |
.24755 |
.23078 |
.21533 |
|
33․․․․․․․․․․․․․․ |
.29377 |
.27385 |
.25548 |
.23855 |
.22293 |
|
34․․․․․․․․․․․․․․ |
.30217 |
.28214 |
.26364 |
.24656 |
.23077 |
|
35․․․․․․․․․․․․․․ |
.31079 |
.29065 |
.27203 |
.25481 |
.23887 |
|
36․․․․․․․․․․․․․․ |
.31961 |
.29939 |
.28065 |
.26330 |
.24721 |
|
37․․․․․․․․․․․․․․ |
.32863 |
.30833 |
.28950 |
.27202 |
.25579 |
|
38․․․․․․․․․․․․․․ |
.33784 |
.31747 |
.29855 |
.28096 |
.26460 |
|
39․․․․․․․․․․․․․․ |
.34722 |
.32680 |
.30780 |
.29011 |
.27363 |
|
40․․․․․․․․․․․․․․ |
.35679 |
.33633 |
.31727 |
.29948 |
.28290 |
|
41․․․․․․․․․․․․․․ |
.36654 |
.34606 |
.32693 |
.30908 |
.29239 |
|
42․․․․․․․․․․․․․․ |
.37648 |
.35599 |
.33683 |
.31890 |
.30213 |
|
43․․․․․․․․․․․․․․ |
.38659 |
.36610 |
.34691 |
.32894 |
.31209 |
|
44․․․․․․․․․․․․․․ |
.39687 |
.37640 |
.35720 |
.33918 |
.32227 |
|
45․․․․․․․․․․․․․․ |
.40728 |
.38685 |
.36765 |
.34961 |
.33265 |
|
46․․․․․․․․․․․․․․ |
.41785 |
.39746 |
.37828 |
.36023 |
.34323 |
|
47․․․․․․․․․․․․․․ |
.42856 |
.40823 |
.38908 |
.37103 |
.35400 |
|
48․․․․․․․․․․․․․․ |
.43941 |
.41917 |
.40006 |
.38202 |
.36499 |
|
49․․․․․․․․․․․․․․ |
.45040 |
.43025 |
.41121 |
.39320 |
.37617 |
|
50․․․․․․․․․․․․․․ |
.46153 |
.44149 |
.42252 |
.40457 |
.38756 |
|
51․․․․․․․․․․․․․․ |
.47277 |
.45286 |
.43398 |
.41609 |
.39911 |
|
52․․․․․․․․․․․․․․ |
.48412 |
.46435 |
.44558 |
.42776 |
.41084 |
|
53․․․․․․․․․․․․․․ |
.49556 |
.47595 |
.45731 |
.43958 |
.42272 |
|
54․․․․․․․․․․․․․․ |
.50707 |
.48763 |
.46913 |
.45151 |
.43473 |
|
55․․․․․․․․․․․․․․ |
.51864 |
.49939 |
.48104 |
.46354 |
.44685 |
|
56․․․․․․․․․․․․․․ |
.53026 |
.51121 |
.49303 |
.47567 |
.45908 |
|
57․․․․․․․․․․․․․․ |
.54192 |
.52310 |
.50510 |
.48789 |
.47143 |
|
58․․․․․․․․․․․․․․ |
.55363 |
.53503 |
.51723 |
.50019 |
.48387 |
|
59․․․․․․․․․․․․․․ |
.56538 |
.54703 |
.52945 |
.51258 |
.49642 |
|
60․․․․․․․․․․․․․․ |
.57717 |
.55909 |
.54173 |
.52506 |
.50906 |
|
61․․․․․․․․․․․․․․ |
.58901 |
.57120 |
.55408 |
.53763 |
.52181 |
|
62․․․․․․․․․․․․․․ |
.60087 |
.58336 |
.56650 |
.55028 |
.53466 |
|
63․․․․․․․․․․․․․․ |
.61277 |
.59556 |
.57898 |
.56300 |
.54760 |
|
64․․․․․․․․․․․․․․ |
.62467 |
.60778 |
.59149 |
.57577 |
.56060 |
|
65․․․․․․․․․․․․․․ |
.63655 |
.62000 |
.60402 |
.58857 |
.57365 |
|
66․․․․․․․․․․․․․․ |
.64842 |
.63221 |
.61654 |
.60139 |
.58672 |
|
67․․․․․․․․․․․․․․ |
.66023 |
.64439 |
.62905 |
.61420 |
.59980 |
|
68․․․․․․․․․․․․․․ |
.67200 |
.65653 |
.64154 |
.62699 |
.61289 |
|
69․․․․․․․․․․․․․․ |
.68373 |
.66865 |
.65400 |
.63978 |
.62598 |
|
70․․․․․․․․․․․․․․ |
.69541 |
.68072 |
.66645 |
.65257 |
.63908 |
|
71․․․․․․․․․․․․․․ |
.70708 |
.69279 |
.67890 |
.66538 |
.65222 |
|
72․․․․․․․․․․․․․․ |
.71870 |
.70484 |
.69134 |
.67819 |
.66538 |
|
73․․․․․․․․․․․․․․ |
.73025 |
.71682 |
.70372 |
.69095 |
.67850 |
|
74․․․․․․․․․․․․․․ |
.74163 |
.72863 |
.71595 |
.70356 |
.69147 |
|
75․․․․․․․․․․․․․․ |
.75275 |
.74019 |
.72792 |
.71593 |
.70421 |
|
76․․․․․․․․․․․․․․ |
.76360 |
.75147 |
.73962 |
.72802 |
.71667 |
|
77․․․․․․․․․․․․․․ |
.77415 |
.76246 |
.75102 |
.73981 |
.72883 |
|
78․․․․․․․․․․․․․․ |
.78443 |
.77318 |
.76214 |
.75133 |
.74073 |
|
79․․․․․․․․․․․․․․ |
.79448 |
.78365 |
.77303 |
.76261 |
.75238 |
|
80․․․․․․․․․․․․․․ |
.80432 |
.79392 |
.78371 |
.77369 |
.76384 |
|
81․․․․․․․․․․․․․․ |
.81390 |
.80393 |
.79413 |
.78450 |
.77504 |
|
82․․․․․․․․․․․․․․ |
.82317 |
.81362 |
.80423 |
.79499 |
.78590 |
|
83․․․․․․․․․․․․․․ |
.83214 |
.82301 |
.81402 |
.80517 |
.79645 |
|
84․․․․․․․․․․․․․․ |
.84086 |
.83214 |
.82355 |
.81508 |
.80674 |
|
85․․․․․․․․․․․․․․ |
.84935 |
.84104 |
.83284 |
.82476 |
.81679 |
|
86․․․․․․․․․․․․․․ |
.85745 |
.84953 |
.84172 |
.83401 |
.82640 |
|
87․․․․․․․․․․․․․․ |
.86496 |
.85741 |
.84996 |
.84260 |
.83533 |
|
88․․․․․․․․․․․․․․ |
.87189 |
.86468 |
.85757 |
.85054 |
.84359 |
|
89․․․․․․․․․․․․․․ |
.87838 |
.87150 |
.86471 |
.85799 |
.85135 |
|
90․․․․․․․․․․․․․․ |
.88461 |
.87806 |
.87157 |
.86516 |
.85881 |
|
91․․․․․․․․․․․․․․ |
.89055 |
.88430 |
.87812 |
.87200 |
.86594 |
|
92․․․․․․․․․․․․․․ |
.89602 |
.89006 |
.88416 |
.87831 |
.87252 |
|
93․․․․․․․․․․․․․․ |
.90094 |
.89524 |
.88959 |
.88400 |
.87846 |
|
94․․․․․․․․․․․․․․ |
.90530 |
.89983 |
.89441 |
.88904 |
.88372 |
|
95․․․․․․․․․․․․․․ |
.90908 |
.90381 |
.89359 |
.89341 |
.88828 |
|
96․․․․․․․․․․․․․․ |
.91226 |
.90716 |
.90211 |
.89709 |
.89212 |
|
97․․․․․․․․․․․․․․ |
.91510 |
.91015 |
.90525 |
.90038 |
.89555 |
|
98․․․․․․․․․․․․․․ |
.91759 |
.91277 |
.90800 |
.90326 |
.89855 |
|
99․․․․․․․․․․․․․․ |
.91993 |
.91524 |
.91058 |
.90596 |
.90137 |
|
100․․․․․․․․․․․․․ |
.92225 |
.91768 |
.91315 |
.90865 |
.90417 |
|
101․․․․․․․․․․․․․ |
.92433 |
.91987 |
.91544 |
.91104 |
.90667 |
|
102․․․․․․․․․․․․․ |
.92659 |
.92225 |
.91793 |
.91364 |
.90938 |
|
103․․․․․․․․․․․․․ |
.92943 |
.92524 |
.92107 |
.91692 |
.91280 |
|
104․․․․․․․․․․․․․ |
.93221 |
.92816 |
.92413 |
.92012 |
.91614 |
|
105․․․․․․․․․․․․․ |
.93627 |
.93244 |
.92863 |
.92483 |
.92105 |
|
106․․․․․․․․․․․․․ |
.94257 |
.93909 |
.93562 |
.93217 |
.92872 |
|
107․․․․․․․․․․․․․ |
.95107 |
.94808 |
.94509 |
.94211 |
.93914 |
|
108․․․․․․․․․․․․․ |
.96396 |
.96173 |
.95950 |
.95728 |
.95505 |
|
109․․․․․․․․․․․․․ |
.98400 |
.98300 |
.98200 |
.98100 |
.98000 |
|
(2) Adjusted payout rate |
|||||
|---|---|---|---|---|---|
|
(1) Age |
4.2% |
4.4% |
4.6% |
4.8% |
5.0% |
|
0․․․․․․․․․․․․․․․ |
.08183 |
.07527 |
.06952 |
.06448 |
.06005 |
|
1․․․․․․․․․․․․․․․ |
.06629 |
.05945 |
.05344 |
.04817 |
.04354 |
|
2․․․․․․․․․․․․․․․ |
.06801 |
.06098 |
.05481 |
.04939 |
.04460 |
|
3․․․․․․․․․․․․․․․ |
.07017 |
.06297 |
.05663 |
.05104 |
.04611 |
|
4․․․․․․․․․․․․․․․ |
.07259 |
.06520 |
.05868 |
.05294 |
.04786 |
|
5․․․․․․․․․․․․․․․ |
.07523 |
.06765 |
.06096 |
.05505 |
.04982 |
|
6․․․․․․․․․․․․․․․ |
.07805 |
.07029 |
.06342 |
.05734 |
.05195 |
|
7․․․․․․․․․․․․․․․ |
.08103 |
.07307 |
.06603 |
.05978 |
.05423 |
|
8․․․․․․․․․․․․․․․ |
.08418 |
.07603 |
.06880 |
.06238 |
.05666 |
|
9․․․․․․․․․․․․․․․ |
.08752 |
.07917 |
.07175 |
.06516 |
.05928 |
|
10․․․․․․․․․․․․․․ |
.09103 |
.08249 |
.07488 |
.06811 |
.06206 |
|
11․․․․․․․․․․․․․․ |
.09473 |
.08600 |
.07820 |
.07125 |
.06503 |
|
12․․․․․․․․․․․․․․ |
.09861 |
.08968 |
.08169 |
.07456 |
.06817 |
|
13․․․․․․․․․․․․․․ |
.10261 |
.09348 |
.08530 |
.07799 |
.07142 |
|
14․․․․․․․․․․․․․․ |
.10669 |
.09735 |
.08899 |
.08148 |
.07474 |
|
15․․․․․․․․․․․․․․ |
.11080 |
.10126 |
.09269 |
.08500 |
.07808 |
|
16․․․․․․․․․․․․․․ |
.11491 |
.10516 |
.09640 |
.08852 |
.08142 |
|
17․․․․․․․․․․․․․․ |
.11903 |
.10908 |
.10012 |
.09204 |
.08475 |
|
18․․․․․․․․․․․․․․ |
.12321 |
.11304 |
.10387 |
.09560 |
.08812 |
|
19․․․․․․․․․․․․․․ |
.12747 |
.11709 |
.10771 |
.09923 |
.09156 |
|
20․․․․․․․․․․․․․․ |
.13186 |
.12126 |
.11168 |
.10300 |
.09513 |
|
21․․․․․․․․․․․․․․ |
.13639 |
.12558 |
.11578 |
.10690 |
.09883 |
|
22․․․․․․․․․․․․․․ |
.14108 |
.13005 |
.12004 |
.11094 |
.10268 |
|
23․․․․․․․․․․․․․․ |
.14594 |
.13469 |
.12446 |
.11516 |
.10669 |
|
24․․․․․․․․․․․․․․ |
.15101 |
.13954 |
.12910 |
.11958 |
.11091 |
|
25․․․․․․․․․․․․․․ |
.15632 |
.14464 |
.13398 |
.12426 |
.11537 |
|
26․․․․․․․․․․․․․․ |
.16191 |
.15001 |
.13914 |
.12920 |
.12011 |
|
27․․․․․․․․․․․․․․ |
.16778 |
.15567 |
.14459 |
.13444 |
.12514 |
|
28․․․․․․․․․․․․․․ |
.17394 |
.16162 |
.15032 |
.13997 |
.13046 |
|
29․․․․․․․․․․․․․․ |
.18035 |
.16782 |
.15632 |
.14575 |
.13604 |
|
30․․․․․․․․․․․․․․ |
.18702 |
.17429 |
.16259 |
.15181 |
.14189 |
|
31․․․․․․․․․․․․․․ |
.19393 |
.18100 |
.16909 |
.15811 |
.14799 |
|
32․․․․․․․․․․․․․․ |
.20109 |
.18797 |
.17586 |
.16468 |
.15436 |
|
33․․․․․․․․․․․․․․ |
.20851 |
.19520 |
.18290 |
.17152 |
.16100 |
|
34․․․․․․․․․․․․․․ |
.21618 |
.20268 |
.19018 |
.17861 |
.16789 |
|
35․․․․․․․․․․․․․․ |
.22411 |
.21043 |
.19775 |
.18599 |
.17508 |
|
36․․․․․․․․․․․․․․ |
.23228 |
.21844 |
.20558 |
.19363 |
.18253 |
|
37․․․․․․․․․․․․․․ |
.24071 |
.22670 |
.21367 |
.20154 |
.19026 |
|
38․․․․․․․․․․․․․․ |
.24938 |
.23521 |
.22201 |
.20971 |
.19825 |
|
39․․․․․․․․․․․․․․ |
.25827 |
.24396 |
.23060 |
.21814 |
.20650 |
|
40․․․․․․․․․․․․․․ |
.26741 |
.25295 |
.23945 |
.22682 |
.21502 |
|
41․․․․․․․․․․․․․․ |
.27679 |
.26220 |
.24855 |
.23577 |
.22381 |
|
42․․․․․․․․․․․․․․ |
.28642 |
.27172 |
.25793 |
.24501 |
.23289 |
|
43․․․․․․․․․․․․․․ |
.29629 |
.28147 |
.26756 |
.25450 |
.24224 |
|
44․․․․․․․․․․․․․․ |
.30639 |
.29147 |
.27745 |
.26426 |
.25186 |
|
45․․․․․․․․․․․․․․ |
.31669 |
.30169 |
.28756 |
.27426 |
.26173 |
|
46․․․․․․․․․․․․․․ |
.32722 |
.31213 |
.29791 |
.28450 |
.27185 |
|
47․․․․․․․․․․․․․․ |
.33795 |
.32280 |
.30849 |
.29498 |
.28222 |
|
48․․․․․․․․․․․․․․ |
.34890 |
.33370 |
.31932 |
.30573 |
.29287 |
|
49․․․․․․․․․․․․․․ |
.36007 |
.34482 |
.33039 |
.31672 |
.30377 |
|
50․․․․․․․․․․․․․․ |
.37144 |
.35617 |
.34170 |
.32797 |
.31494 |
|
51․․․․․․․․․․․․․․ |
.38301 |
.36773 |
.35322 |
.33944 |
.32635 |
|
52․․․․․․․․․․․․․․ |
.39476 |
.37948 |
.36495 |
.35113 |
.33799 |
|
53․․․․․․․․․․․․․․ |
.40668 |
.39141 |
.37688 |
.36304 |
.34986 |
|
54․․․․․․․․․․․․․․ |
.41874 |
.40350 |
.38897 |
.37512 |
.36191 |
|
55․․․․․․․․․․․․․․ |
.43093 |
.41574 |
.40123 |
.38739 |
.37416 |
|
56․․․․․․․․․․․․․․ |
.44324 |
.42811 |
.41364 |
.39980 |
.38657 |
|
57․․․․․․․․․․․․․․ |
.45568 |
.44062 |
.42620 |
.41240 |
.39918 |
|
58․․․․․․․․․․․․․․ |
.46823 |
.45325 |
.43890 |
.42514 |
.41194 |
|
59․․․․․․․․․․․․․․ |
.48091 |
.46603 |
.45175 |
.43805 |
.42489 |
|
60․․․․․․․․․․․․․․ |
.49370 |
.47893 |
.46475 |
.45112 |
.43802 |
|
61․․․․․․․․․․․․․․ |
.50661 |
.49198 |
.47790 |
.46436 |
.45133 |
|
62․․․․․․․․․․․․․․ |
.51963 |
.50515 |
.49120 |
.47776 |
.46481 |
|
63․․․․․․․․․․․․․․ |
.53275 |
.51844 |
.50463 |
.49131 |
.47846 |
|
64․․․․․․․․․․․․․․ |
.54596 |
.53182 |
.51817 |
.50498 |
.49225 |
|
65․․․․․․․․․․․․․․ |
.55922 |
.54528 |
.53180 |
.51877 |
.50616 |
|
66․․․․․․․․․․․․․․ |
.57253 |
.55880 |
.54551 |
.53264 |
.52018 |
|
67․․․․․․․․․․․․․․ |
.58586 |
.57235 |
.55926 |
.54657 |
.53427 |
|
68․․․․․․․․․․․․․․ |
.59921 |
.58594 |
.57306 |
.56057 |
.54845 |
|
69․․․․․․․․․․․․․․ |
.61258 |
.59956 |
.58692 |
.57463 |
.56270 |
|
70․․․․․․․․․․․․․․ |
.62597 |
.61322 |
.60082 |
.58877 |
.57704 |
|
71․․․․․․․․․․․․․․ |
.63941 |
.62695 |
.61481 |
.60300 |
.59149 |
|
72․․․․․․․․․․․․․․ |
.65289 |
.64073 |
.62887 |
.61731 |
.60605 |
|
73․․․․․․․․․․․․․․ |
.66635 |
.65449 |
.64293 |
.63165 |
.62064 |
|
74․․․․․․․․․․․․․․ |
.67976 |
.66814 |
.65688 |
.64588 |
.63514 |
|
75․․․․․․․․․․․․․․ |
.69275 |
.68156 |
.67061 |
.65990 |
.64944 |
|
76․․․․․․․․․․․․․․ |
.70557 |
.69470 |
.68407 |
.67366 |
.66348 |
|
77․․․․․․․․․․․․․․ |
.71809 |
.70756 |
.69724 |
.68714 |
.67724 |
|
78․․․․․․․․․․․․․․ |
.73033 |
.72014 |
.71015 |
.70036 |
.69075 |
|
79․․․․․․․․․․․․․․ |
.74235 |
.73251 |
.72284 |
.71336 |
.70405 |
|
80․․․․․․․․․․․․․․ |
.75417 |
.74468 |
.73535 |
.72619 |
.71718 |
|
81․․․․․․․․․․․․․․ |
.76573 |
.75659 |
.74759 |
.73875 |
.73006 |
|
82․․․․․․․․․․․․․․ |
.77696 |
.76816 |
.75951 |
.75099 |
.74261 |
|
83․․․․․․․․․․․․․․ |
.78787 |
.77942 |
.77110 |
.76291 |
.75484 |
|
84․․․․․․․․․․․․․․ |
.79852 |
.79042 |
.78243 |
.77457 |
.76681 |
|
85․․․․․․․․․․․․․․ |
.80893 |
.80118 |
.79353 |
.78599 |
.77856 |
|
86․․․․․․․․․․․․․․ |
.81889 |
.81148 |
.80417 |
.79695 |
.78983 |
|
87․․․․․․․․․․․․․․ |
.82816 |
.82107 |
.81408 |
.80716 |
.80034 |
|
88․․․․․․․․․․․․․․ |
.83673 |
.82994 |
.82324 |
.81662 |
.81007 |
|
89․․․․․․․․․․․․․․ |
.84478 |
.83828 |
.83186 |
.82551 |
.81923 |
|
90․․․․․․․․․․․․․․ |
.85253 |
.84632 |
.84018 |
.83410 |
.82808 |
|
91․․․․․․․․․․․․․․ |
.85994 |
.85401 |
.84813 |
.84232 |
.83656 |
|
92․․․․․․․․․․․․․․ |
.86679 |
.86111 |
.85549 |
.84993 |
.84441 |
|
93․․․․․․․․․․․․․․ |
.87296 |
.86752 |
.86213 |
.85679 |
.85150 |
|
94․․․․․․․․․․․․․․ |
.87844 |
.87321 |
.86803 |
.86289 |
.85780 |
|
95․․․․․․․․․․․․․․ |
.88319 |
.87815 |
.87314 |
.86818 |
.86327 |
|
96․․․․․․․․․․․․․․ |
.88719 |
.88230 |
.87745 |
.87264 |
.86787 |
|
97․․․․․․․․․․․․․․ |
.89076 |
.88601 |
.88129 |
.87661 |
.87197 |
|
98․․․․․․․․․․․․․․ |
.89388 |
.88925 |
.88465 |
.88009 |
.87556 |
|
99․․․․․․․․․․․․․․ |
.89682 |
.89230 |
.88781 |
.88336 |
.87894 |
|
100․․․․․․․․․․․․․ |
.89973 |
.89533 |
.89095 |
.88660 |
.88228 |
|
101․․․․․․․․․․․․․ |
.90233 |
.89802 |
.89374 |
.88948 |
.88526 |
|
102․․․․․․․․․․․․․ |
.90515 |
.90094 |
.89676 |
.89260 |
.88848 |
|
103․․․․․․․․․․․․․ |
.90871 |
.90464 |
.90059 |
.89656 |
.89256 |
|
104․․․․․․․․․․․․․ |
.91217 |
.90823 |
.90431 |
.90040 |
.89652 |
|
105․․․․․․․․․․․․․ |
.91729 |
.91354 |
.90981 |
.90610 |
.90240 |
|
106․․․․․․․․․․․․․ |
.92529 |
.92187 |
.91846 |
.91507 |
.91169 |
|
107․․․․․․․․․․․․․ |
.93617 |
.93322 |
.93027 |
.92732 |
.92439 |
|
108․․․․․․․․․․․․․ |
.95283 |
.95062 |
.94840 |
.94619 |
.94398 |
|
109․․․․․․․․․․․․․ |
.97900 |
.97800 |
.97700 |
.97600 |
.97500 |
|
(2) Adjusted payout rate |
|||||
|---|---|---|---|---|---|
|
(1) Age |
5.2% |
5.4% |
5.6% |
5.8% |
6.0% |
|
0․․․․․․․․․․․․․․․ |
.05615 |
.05272 |
.04969 |
.04701 |
.04464 |
|
1․․․․․․․․․․․․․․․ |
.03945 |
.03585 |
.03268 |
.02986 |
.02737 |
|
2․․․․․․․․․․․․․․․ |
.04039 |
.03667 |
.03337 |
.03046 |
.02787 |
|
3․․․․․․․․․․․․․․․ |
.04176 |
.03791 |
.03450 |
.03147 |
.02879 |
|
4․․․․․․․․․․․․․․․ |
.04336 |
.03938 |
.03585 |
.03272 |
.02993 |
|
5․․․․․․․․․․․․․․․ |
.04518 |
.04107 |
.03741 |
.03416 |
.03127 |
|
6․․․․․․․․․․․․․․․ |
.04717 |
.04292 |
.03914 |
.03577 |
.03276 |
|
7․․․․․․․․․․․․․․․ |
.04929 |
.04490 |
.04099 |
.03750 |
.03438 |
|
8․․․․․․․․․․․․․․․ |
.05158 |
.04704 |
.04300 |
.03938 |
.03615 |
|
9․․․․․․․․․․․․․․․ |
.05404 |
.04936 |
.04518 |
.04143 |
.03808 |
|
10․․․․․․․․․․․․․․ |
.05666 |
.05183 |
.04751 |
.04364 |
.04016 |
|
11․․․․․․․․․․․․․․ |
.05947 |
.05449 |
.05003 |
.04602 |
.04242 |
|
12․․․․․․․․․․․․․․ |
.06245 |
.05731 |
.05271 |
.04856 |
.04484 |
|
13․․․․․․․․․․․․․․ |
.06554 |
.06025 |
.05549 |
.05121 |
.04735 |
|
14․․․․․․․․․․․․․․ |
.06869 |
.06324 |
.05834 |
.05391 |
.04992 |
|
15․․․․․․․․․․․․․․ |
.07186 |
.06625 |
.06119 |
.05662 |
.05250 |
|
16․․․․․․․․․․․․․․ |
.07502 |
.06924 |
.06403 |
.05931 |
.05504 |
|
17․․․․․․․․․․․․․․ |
.07817 |
.07223 |
.06685 |
.06199 |
.05757 |
|
18․․․․․․․․․․․․․․ |
.08136 |
.07524 |
.06970 |
.06468 |
.06012 |
|
19․․․․․․․․․․․․․․ |
.08462 |
.07832 |
.07261 |
.06743 |
.06272 |
|
20․․․․․․․․․․․․․․ |
.08800 |
.08152 |
.07564 |
.07029 |
.06542 |
|
21․․․․․․․․․․․․․․ |
.09151 |
.08485 |
.07879 |
.07327 |
.06824 |
|
22․․․․․․․․․․․․․․ |
.09516 |
.08831 |
.08207 |
.07638 |
.07119 |
|
23․․․․․․․․․․․․․․ |
.09897 |
.09193 |
.08551 |
.07964 |
.07428 |
|
24․․․․․․․․․․․․․․ |
.10299 |
.09576 |
.08915 |
.08310 |
.07756 |
|
25․․․․․․․․․․․․․․ |
.10725 |
.09982 |
.09302 |
.08679 |
.08108 |
|
26․․․․․․․․․․․․․․ |
.11179 |
.10416 |
.09717 |
.09075 |
.08486 |
|
27․․․․․․․․․․․․․․ |
.11661 |
.10878 |
.10160 |
.09500 |
.08892 |
|
28․․․․․․․․․․․․․․ |
.12173 |
.11370 |
.10632 |
.09953 |
.09328 |
|
29․․․․․․․․․․․․․․ |
.12710 |
.11888 |
.11130 |
.10432 |
.09788 |
|
30․․․․․․․․․․․․․․ |
.13276 |
.12433 |
.11656 |
.10938 |
.10276 |
|
31․․․․․․․․․․․․․․ |
.13865 |
.13002 |
.12205 |
.11469 |
.10787 |
|
32․․․․․․․․․․․․․․ |
.14482 |
.13599 |
.12783 |
.12026 |
.11326 |
|
33․․․․․․․․․․․․․․ |
.15126 |
.14223 |
.13387 |
.12612 |
.11892 |
|
34․․․․․․․․․․․․․․ |
.15796 |
.14874 |
.14018 |
.13223 |
.12485 |
|
35․․․․․․․․․․․․․․ |
.16494 |
.15553 |
.14678 |
.13864 |
.13107 |
|
36․․․․․․․․․․․․․․ |
.17221 |
.16260 |
.15366 |
.14533 |
.13757 |
|
37․․․․․․․․․․․․․․ |
.17975 |
.16996 |
.16082 |
.15231 |
.14435 |
|
38․․․․․․․․․․․․․․ |
.18756 |
.17758 |
.16826 |
.15955 |
.15142 |
|
39․․․․․․․․․․․․․․ |
.19563 |
.18547 |
.17597 |
.16708 |
.15875 |
|
40․․․․․․․․․․․․․․ |
.20397 |
.19364 |
.18395 |
.17488 |
.16638 |
|
41․․․․․․․․․․․․․․ |
.21259 |
.20209 |
.19223 |
.18298 |
.17430 |
|
42․․․․․․․․․․․․․․ |
.22152 |
.21084 |
.20082 |
.19140 |
.18254 |
|
43․․․․․․․․․․․․․․ |
.23071 |
.21988 |
.20969 |
.20010 |
.19107 |
|
44․․․․․․․․․․․․․․ |
.24019 |
.22920 |
.21885 |
.20910 |
.19991 |
|
45․․․․․․․․․․․․․․ |
.24992 |
.23878 |
.22828 |
.21837 |
.20902 |
|
46․․․․․․․․․․․․․․ |
.25991 |
.24864 |
.23799 |
.22793 |
.21842 |
|
47․․․․․․․․․․․․․․ |
.27016 |
.25876 |
.24798 |
.23777 |
.22812 |
|
48․․․․․․․․․․․․․․ |
.28070 |
.26918 |
.25826 |
.24792 |
.23812 |
|
49․․․․․․․․․․․․․․ |
.29150 |
.27987 |
.26883 |
.25837 |
.24843 |
|
50․․․․․․․․․․․․․․ |
.30258 |
.29084 |
.27970 |
.26911 |
.25905 |
|
51․․․․․․․․․․․․․․ |
.31391 |
.30208 |
.29084 |
.28014 |
.26996 |
|
52․․․․․․․․․․․․․․ |
.32548 |
.31358 |
.30224 |
.29144 |
.28115 |
|
53․․․․․․․․․․․․․․ |
.33729 |
.32532 |
.31390 |
.30302 |
.29263 |
|
54․․․․․․․․․․․․․․ |
.34931 |
.33728 |
.32579 |
.31482 |
.30434 |
|
55․․․․․․․․․․․․․․ |
.36152 |
.34945 |
.33790 |
.32686 |
.31631 |
|
56․․․․․․․․․․․․․․ |
.37392 |
.36181 |
.35022 |
.33912 |
.32850 |
|
57․․․․․․․․․․․․․․ |
.38652 |
.37438 |
.36276 |
.35162 |
.34093 |
|
58․․․․․․․․․․․․․․ |
.39929 |
.38715 |
.37550 |
.36432 |
.35359 |
|
59․․․․․․․․․․․․․․ |
.41226 |
.40013 |
.38847 |
.37727 |
.36650 |
|
60․․․․․․․․․․․․․․ |
.42542 |
.41331 |
.40165 |
.39044 |
.37965 |
|
61․․․․․․․․․․․․․․ |
.43878 |
.42670 |
.41506 |
.40386 |
.39306 |
|
62․․․․․․․․․․․․․․ |
.45233 |
.44029 |
.42869 |
.41750 |
.40671 |
|
63․․․․․․․․․․․․․․ |
.46606 |
.45409 |
.44253 |
.43138 |
.42060 |
|
64․․․․․․․․․․․․․․ |
.47994 |
.46805 |
.45656 |
.44545 |
.43471 |
|
65․․․․․․․․․․․․․․ |
.49397 |
.48217 |
.47076 |
.45971 |
.44902 |
|
66․․․․․․․․․․․․․․ |
.50811 |
.49642 |
.48510 |
.47413 |
.46350 |
|
67․․․․․․․․․․․․․․ |
.52235 |
.51079 |
.49957 |
.48869 |
.47814 |
|
68․․․․․․․․․․․․․․ |
.53668 |
.52525 |
.51416 |
.50339 |
.49293 |
|
69․․․․․․․․․․․․․․ |
.55110 |
.53983 |
.52888 |
.51823 |
.50788 |
|
70․․․․․․․․․․․․․․ |
.56563 |
.55453 |
.54373 |
.53322 |
.52299 |
|
71․․․․․․․․․․․․․․ |
.58029 |
.56938 |
.55875 |
.54839 |
.53830 |
|
72․․․․․․․․․․․․․․ |
.59507 |
.58436 |
.57392 |
.56374 |
.55380 |
|
73․․․․․․․․․․․․․․ |
.60990 |
.59941 |
.58917 |
.57918 |
.56942 |
|
74․․․․․․․․․․․․․․ |
.62465 |
.61439 |
.60437 |
.59458 |
.58502 |
|
75․․․․․․․․․․․․․․ |
.63920 |
.62919 |
.61940 |
.60983 |
.60046 |
|
76․․․․․․․․․․․․․․ |
.65351 |
.64375 |
.63419 |
.62484 |
.61568 |
|
77․․․․․․․․․․․․․․ |
.66755 |
.65804 |
.64873 |
.63961 |
.63066 |
|
78․․․․․․․․․․․․․․ |
.68133 |
.67209 |
.66303 |
.65414 |
.64542 |
|
79․․․․․․․․․․․․․․ |
.69492 |
.68595 |
.67714 |
.66850 |
.66001 |
|
80․․․․․․․․․․․․․․ |
.70834 |
.69965 |
.69111 |
.68272 |
.67448 |
|
81․․․․․․․․․․․․․․ |
.72151 |
.71311 |
.70484 |
.69671 |
.68872 |
|
82․․․․․․․․․․․․․․ |
.73436 |
.72624 |
.71825 |
.71039 |
.70265 |
|
83․․․․․․․․․․․․․․ |
.74689 |
.73906 |
.73135 |
.72376 |
.71627 |
|
84․․․․․․․․․․․․․․ |
.75917 |
.75163 |
.74421 |
.73688 |
.72967 |
|
85․․․․․․․․․․․․․․ |
.77122 |
.76398 |
.75685 |
.74980 |
.74286 |
|
86․․․․․․․․․․․․․․ |
.78280 |
.77586 |
.76901 |
.76224 |
.75556 |
|
87․․․․․․․․․․․․․․ |
.79359 |
.78693 |
.78036 |
.77386 |
.76744 |
|
88․․․․․․․․․․․․․․ |
.80360 |
.79720 |
.79088 |
.78463 |
.77846 |
|
89․․․․․․․․․․․․․․ |
.81302 |
.80688 |
.80081 |
.79480 |
.78886 |
|
90․․․․․․․․․․․․․․ |
.82213 |
.81624 |
.81041 |
.80465 |
.79894 |
|
91․․․․․․․․․․․․․․ |
.83086 |
.82522 |
.81963 |
.81410 |
.80862 |
|
92․․․․․․․․․․․․․․ |
.83895 |
.83354 |
.82818 |
.82287 |
.81762 |
|
93․․․․․․․․․․․․․․ |
.84626 |
.84106 |
.83591 |
.83081 |
.82575 |
|
94․․․․․․․․․․․․․․ |
.85275 |
.84774 |
.84278 |
.83787 |
.83299 |
|
95․․․․․․․․․․․․․․ |
.85839 |
.85355 |
.84876 |
.84400 |
.83929 |
|
96․․․․․․․․․․․․․․ |
.86313 |
.85844 |
.85378 |
.84916 |
.84458 |
|
97․․․․․․․․․․․․․․ |
.86737 |
.86280 |
.85826 |
.85377 |
.84930 |
|
98․․․․․․․․․․․․․․ |
.87107 |
.86661 |
.86218 |
.85779 |
.85343 |
|
99․․․․․․․․․․․․․․ |
.87455 |
.87019 |
.86586 |
.86157 |
.85730 |
|
100․․․․․․․․․․․․․ |
.87800 |
.87374 |
.86951 |
.86532 |
.86115 |
|
101․․․․․․․․․․․․․ |
.88106 |
.87689 |
.87275 |
.86863 |
.86455 |
|
102․․․․․․․․․․․․․ |
.88437 |
.88030 |
.87625 |
.87222 |
.86822 |
|
103․․․․․․․․․․․․․ |
.88858 |
.88463 |
.88070 |
.87679 |
.87290 |
|
104․․․․․․․․․․․․․ |
.89266 |
.88882 |
.88500 |
.88120 |
.87741 |
|
105․․․․․․․․․․․․․ |
.89872 |
.89506 |
.89141 |
.88778 |
.88417 |
|
106․․․․․․․․․․․․․ |
.90832 |
.90496 |
.90161 |
.89828 |
.89496 |
|
107․․․․․․․․․․․․․ |
.92146 |
.91854 |
.91562 |
.91271 |
.90981 |
|
108․․․․․․․․․․․․․ |
.94177 |
.93956 |
.93736 |
.93516 |
.93296 |
|
109․․․․․․․․․․․․․ |
.97400 |
.97300 |
.97200 |
.97100 |
.97000 |
|
(2) Adjusted payout rate |
|||||
|---|---|---|---|---|---|
|
(1) Age |
6.2% |
6.4% |
6.6% |
6.8% |
7.0% |
|
0․․․․․․․․․․․․․․․ |
.04253 |
.04066 |
.03899 |
.03751 |
.03618 |
|
1․․․․․․․․․․․․․․․ |
.02516 |
.02320 |
.02145 |
.01989 |
.01850 |
|
2․․․․․․․․․․․․․․․ |
.02557 |
.02353 |
.02171 |
.02008 |
.01862 |
|
3․․․․․․․․․․․․․․․ |
.02640 |
.02427 |
.02237 |
.02067 |
.01915 |
|
4․․․․․․․․․․․․․․․ |
.02744 |
.02523 |
.02325 |
.02147 |
.01988 |
|
5․․․․․․․․․․․․․․․ |
.02868 |
.02638 |
.02431 |
.02246 |
.02080 |
|
6․․․․․․․․․․․․․․․ |
.03008 |
.02767 |
.02552 |
.02359 |
.02185 |
|
7․․․․․․․․․․․․․․․ |
.03159 |
.02909 |
.02685 |
.02483 |
.02302 |
|
8․․․․․․․․․․․․․․․ |
.03325 |
.03065 |
.02831 |
.02621 |
.02432 |
|
9․․․․․․․․․․․․․․․ |
.03507 |
.03236 |
.02993 |
.02774 |
.02576 |
|
10․․․․․․․․․․․․․․ |
.03704 |
.03423 |
.03170 |
.02941 |
.02735 |
|
11․․․․․․․․․․․․․․ |
.03918 |
.03626 |
.03363 |
.03125 |
.02910 |
|
12․․․․․․․․․․․․․․ |
.04148 |
.03845 |
.03571 |
.03323 |
.03099 |
|
13․․․․․․․․․․․․․․ |
.04387 |
.04073 |
.03788 |
.03531 |
.03297 |
|
14․․․․․․․․․․․․․․ |
.04632 |
.04305 |
.04010 |
.03742 |
.03499 |
|
15․․․․․․․․․․․․․․ |
.04876 |
.04538 |
.04231 |
.03953 |
.03699 |
|
16․․․․․․․․․․․․․․ |
.05118 |
.04767 |
.04449 |
.04159 |
.03896 |
|
17․․․․․․․․․․․․․․ |
.05357 |
.04994 |
.04663 |
.04362 |
.04088 |
|
18․․․․․․․․․․․․․․ |
.05598 |
.05221 |
.04878 |
.04565 |
.04280 |
|
19․․․․․․․․․․․․․․ |
.05843 |
.05453 |
.05097 |
.04772 |
.04476 |
|
20․․․․․․․․․․․․․․ |
.06099 |
.05694 |
.05325 |
.04988 |
.04679 |
|
21․․․․․․․․․․․․․․ |
.06365 |
.05946 |
.05564 |
.05213 |
.04893 |
|
22․․․․․․․․․․․․․․ |
.06644 |
.06210 |
.05813 |
.05449 |
.05116 |
|
23․․․․․․․․․․․․․․ |
.06937 |
.06488 |
.06076 |
.05699 |
.05352 |
|
24․․․․․․․․․․․․․․ |
.07249 |
.06784 |
.06357 |
.05965 |
.05605 |
|
25․․․․․․․․․․․․․․ |
.07584 |
.07103 |
.06660 |
.06254 |
.05879 |
|
26․․․․․․․․․․․․․․ |
.07945 |
.07447 |
.06989 |
.06567 |
.06178 |
|
27․․․․․․․․․․․․․․ |
.08334 |
.07819 |
.07345 |
.06907 |
.06503 |
|
28․․․․․․․․․․․․․․ |
.08751 |
.08219 |
.07729 |
.07275 |
.06856 |
|
29․․․․․․․․․․․․․․ |
.09194 |
.08645 |
.98137 |
.07667 |
.07233 |
|
30․․․․․․․․․․․․․․ |
.09663 |
.09096 |
.08572 |
.08086 |
.07635 |
|
31․․․․․․․․․․․․․․ |
.10156 |
.09572 |
.09030 |
.08527 |
.08060 |
|
32․․․․․․․․․․․․․․ |
.10677 |
.10074 |
.09515 |
.08995 |
.08512 |
|
33․․․․․․․․․․․․․․ |
.11224 |
.10604 |
.10027 |
.09490 |
.08990 |
|
34․․․․․․․․․․․․․․ |
.11798 |
.11159 |
.10564 |
.10010 |
.09494 |
|
35․․․․․․․․․․․․․․ |
.12401 |
.11744 |
.11131 |
.10560 |
.10026 |
|
36․․․․․․․․․․․․․․ |
.13033 |
.12357 |
.11727 |
.11137 |
.10586 |
|
37․․․․․․․․․․․․․․ |
.13693 |
.12999 |
.12350 |
.11743 |
.11175 |
|
38․․․․․․․․․․․․․․ |
.14380 |
.13668 |
.13002 |
.12377 |
.11791 |
|
39․․․․․․․․․․․․․․ |
.15096 |
.14366 |
.13681 |
.13038 |
.12436 |
|
40․․․․․․․․․․․․․․ |
.15841 |
.15092 |
.14390 |
.13729 |
.13109 |
|
41․․․․․․․․․․․․․․ |
.16615 |
.15848 |
.15128 |
.14450 |
.13812 |
|
42․․․․․․․․․․․․․․ |
.17421 |
.16637 |
.15899 |
.15204 |
.14549 |
|
43․․․․․․․․․․․․․․ |
.18257 |
.17456 |
.16700 |
.15988 |
.15316 |
|
44․․․․․․․․․․․․․․ |
.19124 |
.18306 |
.17533 |
.16804 |
.16115 |
|
45․․․․․․․․․․․․․․ |
.20018 |
.19184 |
.18395 |
.17649 |
.16943 |
|
46․․․․․․․․․․․․․․ |
.20943 |
.20092 |
.19287 |
.18524 |
.17802 |
|
47․․․․․․․․․․․․․․ |
.21897 |
.21030 |
.20209 |
.19431 |
.18692 |
|
48․․․․․․․․․․․․․․ |
.22883 |
.22001 |
.21165 |
.20371 |
.19616 |
|
49․․․․․․․․․․․․․․ |
.23900 |
.23004 |
.22152 |
.21343 |
.20573 |
|
50․․․․․․․․․․․․․․ |
.24948 |
.24039 |
.23173 |
.22349 |
.21565 |
|
51․․․․․․․․․․․․․․ |
.26027 |
.25104 |
.24225 |
.23387 |
.22589 |
|
52․․․․․․․․․․․․․․ |
.27135 |
.26200 |
.25308 |
.24457 |
.23645 |
|
53․․․․․․․․․․․․․․ |
.28271 |
.27325 |
.26421 |
.25558 |
.24733 |
|
54․․․․․․․․․․․․․․ |
.29433 |
.28476 |
.27561 |
.26686 |
.25848 |
|
55․․․․․․․․․․․․․․ |
.30621 |
.29654 |
.28728 |
.27842 |
.26993 |
|
56․․․․․․․․․․․․․․ |
.31832 |
.30856 |
.29921 |
.29025 |
.28165 |
|
57․․․․․․․․․․․․․․ |
.33068 |
.32085 |
.31142 |
.30236 |
.29367 |
|
58․․․․․․․․․․․․․․ |
.34329 |
.33339 |
.32388 |
.31474 |
.30595 |
|
59․․․․․․․․․․․․․․ |
.35615 |
.34620 |
.33662 |
.32741 |
.31855 |
|
60․․․․․․․․․․․․․․ |
.36927 |
.35927 |
.34964 |
.34037 |
.33143 |
|
61․․․․․․․․․․․․․․ |
.38265 |
.37262 |
.36295 |
.35362 |
.34463 |
|
62․․․․․․․․․․․․․․ |
.39630 |
.38625 |
.37655 |
.36718 |
.35814 |
|
63․․․․․․․․․․․․․․ |
.41020 |
.40014 |
.39043 |
.38104 |
.37196 |
|
64․․․․․․․․․․․․․․ |
.42432 |
.41428 |
.40456 |
.39516 |
.38606 |
|
65․․․․․․․․․․․․․․ |
.43866 |
.42864 |
.41893 |
.40953 |
.40042 |
|
66․․․․․․․․․․․․․․ |
.45320 |
.44321 |
.43353 |
.42414 |
.41503 |
|
67․․․․․․․․․․․․․․ |
.46790 |
.45796 |
.44832 |
.43896 |
.42987 |
|
68․․․․․․․․․․․․․․ |
.48277 |
.47289 |
.46330 |
.45398 |
.44492 |
|
69․․․․․․․․․․․․․․ |
.49781 |
.48802 |
.47849 |
.46923 |
.46021 |
|
70․․․․․․․․․․․․․․ |
.51303 |
.50333 |
.49389 |
.48470 |
.47574 |
|
71․․․․․․․․․․․․․․ |
.52847 |
.51888 |
.50954 |
.50044 |
.49156 |
|
72․․․․․․․․․․․․․․ |
.54412 |
.53466 |
.52544 |
.51644 |
.50766 |
|
73․․․․․․․․․․․․․․ |
.55990 |
.55059 |
.54151 |
.52363 |
.52396 |
|
74․․․․․․․․․․․․․․ |
.57566 |
.56652 |
.55758 |
.54885 |
.54030 |
|
75․․․․․․․․․․․․․․ |
.59129 |
.58232 |
.57354 |
.56496 |
.55655 |
|
76․․․․․․․․․․․․․․ |
.60671 |
.59792 |
.58932 |
.58089 |
.57263 |
|
77․․․․․․․․․․․․․․ |
.62189 |
.61330 |
.60487 |
.59661 |
.58851 |
|
78․․․․․․․․․․․․․․ |
.63687 |
.62847 |
.62024 |
.61215 |
.60422 |
|
79․․․․․․․․․․․․․․ |
.65168 |
.64349 |
.63546 |
.62756 |
.61981 |
|
80․․․․․․․․․․․․․․ |
.66637 |
.65841 |
.65058 |
.64289 |
.63532 |
|
81․․․․․․․․․․․․․․ |
.68085 |
.67312 |
.66551 |
.65802 |
.65066 |
|
82․․․․․․․․․․․․․․ |
.69503 |
.68753 |
.68014 |
.67287 |
.66571 |
|
83․․․․․․․․․․․․․․ |
.70890 |
.70164 |
.69448 |
.68743 |
.68048 |
|
84․․․․․․․․․․․․․․ |
.72255 |
.71553 |
.70861 |
.70179 |
.69506 |
|
85․․․․․․․․․․․․․․ |
.73600 |
.72924 |
.72257 |
.71598 |
.70948 |
|
86․․․․․․․․․․․․․․ |
.74897 |
.7446 |
.73693 |
.72969 |
.72342 |
|
87․․․․․․․․․․․․․․ |
.76109 |
.75483 |
.74864 |
.74252 |
.73647 |
|
88․․․․․․․․․․․․․․ |
.77235 |
.76631 |
.76035 |
.75445 |
.74862 |
|
89․․․․․․․․․․․․․․ |
.78298 |
.77717 |
.77142 |
.76573 |
.76011 |
|
90․․․․․․․․․․․․․․ |
.79329 |
.78770 |
.78217 |
.77669 |
.77127 |
|
91․․․․․․․․․․․․․․ |
.80320 |
.79783 |
.79252 |
.78725 |
.78204 |
|
92․․․․․․․․․․․․․․ |
.81241 |
.80725 |
.80214 |
.79708 |
.79206 |
|
93․․․․․․․․․․․․․․ |
.82074 |
.81578 |
.81086 |
.80598 |
.80115 |
|
94․․․․․․․․․․․․․․ |
.82816 |
.82337 |
.81862 |
.81391 |
.80924 |
|
95․․․․․․․․․․․․․․ |
.83461 |
.82997 |
.82537 |
.82081 |
.81629 |
|
96․․․․․․․․․․․․․․ |
.84003 |
.83552 |
.82105 |
.82661 |
.82221 |
|
97․․․․․․․․․․․․․․ |
.84487 |
.84048 |
.83612 |
.82179 |
.82750 |
|
98․․․․․․․․․․․․․․ |
.84910 |
.84481 |
.84054 |
.83631 |
.83211 |
|
99․․․․․․․․․․․․․․ |
.85307 |
.84887 |
.84469 |
.84055 |
.83644 |
|
100․․․․․․․․․․․․․ |
.85701 |
.85290 |
.84882 |
.84476 |
.84073 |
|
101․․․․․․․․․․․․․ |
.86049 |
.85645 |
.85244 |
.84846 |
.84451 |
|
102․․․․․․․․․․․․․ |
.86424 |
.86029 |
.85637 |
.85247 |
.84859 |
|
103․․․․․․․․․․․․․ |
.86904 |
.86520 |
.86138 |
.85758 |
.85381 |
|
104․․․․․․․․․․․․․ |
.87365 |
.86991 |
.86619 |
.86249 |
.85880 |
|
105․․․․․․․․․․․․․ |
.88058 |
.87700 |
.87343 |
.86988 |
.86635 |
|
106․․․․․․․․․․․․․ |
.89165 |
.88835 |
.88506 |
.88179 |
.87852 |
|
107․․․․․․․․․․․․․ |
.90692 |
.90404 |
.90116 |
.89829 |
.89542 |
|
108․․․․․․․․․․․․․ |
.93077 |
.92858 |
.92639 |
.92420 |
.92201 |
|
109․․․․․․․․․․․․․ |
.96900 |
.96800 |
.96700 |
.96600 |
.96500 |
|
(2) Adjusted payout rate |
|||||
|---|---|---|---|---|---|
|
(1) Age |
7.2% |
7.4% |
7.6% |
7.8% |
8.0% |
|
0․․․․․․․․․․․․․․․ |
.03499 |
.03392 |
.03296 |
.03209 |
.03130 |
|
1․․․․․․․․․․․․․․․ |
.01725 |
.01613 |
.01513 |
.01422 |
.01340 |
|
2․․․․․․․․․․․․․․․ |
.01732 |
.01615 |
.01509 |
.01414 |
.01329 |
|
3․․․․․․․․․․․․․․․ |
.01778 |
.01656 |
.01545 |
.01446 |
.01356 |
|
4․․․․․․․․․․․․․․․ |
.01846 |
.01717 |
.01601 |
.01497 |
.01402 |
|
5․․․․․․․․․․․․․․․ |
.01930 |
.01796 |
.01674 |
.01574 |
.01465 |
|
6․․․․․․․․․․․․․․․ |
.02029 |
.01888 |
.01761 |
.01645 |
.01541 |
|
7․․․․․․․․․․․․․․․ |
.02138 |
.01991 |
.01857 |
.01736 |
.01627 |
|
8․․․․․․․․․․․․․․․ |
.02261 |
.02106 |
.01966 |
.01839 |
.01724 |
|
9․․․․․․․․․․․․․․․ |
.02397 |
.02236 |
.02089 |
.01956 |
.01835 |
|
10․․․․․․․․․․․․․․ |
.02548 |
.02379 |
.02225 |
.02086 |
.01959 |
|
11․․․․․․․․․․․․․․ |
.02715 |
.02538 |
.02377 |
.02231 |
.02098 |
|
12․․․․․․․․․․․․․․ |
.02895 |
.02710 |
.02542 |
.02389 |
.02250 |
|
13․․․․․․․․․․․․․․ |
.03085 |
.02892 |
.02716 |
.02556 |
.02410 |
|
14․․․․․․․․․․․․․․ |
.03278 |
.03076 |
.02893 |
.02725 |
.02572 |
|
15․․․․․․․․․․․․․․ |
.03469 |
.03259 |
.03067 |
.02892 |
.02732 |
|
16․․․․․․․․․․․․․․ |
.03656 |
.03437 |
.03237 |
.03054 |
.02886 |
|
17․․․․․․․․․․․․․․ |
.03938 |
.03610 |
.03401 |
.03210 |
.03035 |
|
18․․․․․․․․․․․․․․ |
.04020 |
.03782 |
.03564 |
.03364 |
.03181 |
|
19․․․․․․․․․․․․․․ |
.04204 |
.03956 |
.03729 |
.03520 |
.03328 |
|
20․․․․․․․․․․․․․․ |
.04397 |
.04138 |
.03901 |
.03683 |
.03483 |
|
21․․․․․․․․․․․․․․ |
.04599 |
.04329 |
.04081 |
.03853 |
.03644 |
|
22․․․․․․․․․․․․․․ |
.04810 |
.04529 |
.04270 |
.04032 |
.03813 |
|
23․․․․․․․․․․․․․․ |
.05033 |
.04740 |
.04470 |
.04222 |
.03992 |
|
24․․․․․․․․․․․․․․ |
.05273 |
.04968 |
.04686 |
.04427 |
.04187 |
|
25․․․․․․․․․․․․․․ |
.05534 |
.05216 |
.04922 |
.04651 |
.04400 |
|
26․․․․․․․․․․․․․․ |
.05819 |
.05488 |
.05182 |
.04898 |
.04636 |
|
27․․․․․․․․․․․․․․ |
.06130 |
.05785 |
.05466 |
.05170 |
.04896 |
|
28․․․․․․․․․․․․․․ |
.06468 |
.06109 |
.05777 |
.05468 |
.05182 |
|
29․․․․․․․․․․․․․․ |
.06830 |
.06457 |
.06110 |
.05789 |
.05490 |
|
30․․․․․․․․․․․․․․ |
.07217 |
.06829 |
.06469 |
.06134 |
.05822 |
|
31․․․․․․․․․․․․․․ |
.07627 |
.07224 |
.06849 |
.06500 |
.06174 |
|
32․․․․․․․․․․․․․․ |
.08062 |
.07644 |
.07254 |
.06891 |
.06552 |
|
33․․․․․․․․․․․․․․ |
.08524 |
.08090 |
.07686 |
.07308 |
.06955 |
|
34․․․․․․․․․․․․․․ |
.09012 |
.08562 |
.08142 |
.07749 |
.07382 |
|
35․․․․․․․․․․․․․․ |
.09528 |
.09062 |
.08626 |
.08218 |
.07836 |
|
36․․․․․․․․․․․․․․ |
.10071 |
.09589 |
.09137 |
.08714 |
.08317 |
|
37․․․․․․․․․․․․․․ |
.10643 |
.10144 |
.09676 |
.09237 |
.08825 |
|
38․․․․․․․․․․․․․․ |
.11242 |
.10727 |
.10243 |
.09788 |
.09361 |
|
39․․․․․․․․․․․․․․ |
.11869 |
.11337 |
.10837 |
.10366 |
.09923 |
|
40․․․․․․․․․․․․․․ |
.12526 |
.11977 |
.11460 |
.10973 |
.10514 |
|
41․․․․․․․․․․․․․․ |
.13212 |
.12646 |
.12113 |
.11609 |
.11135 |
|
42․․․․․․․․․․․․․․ |
.13931 |
.13349 |
.12799 |
.12279 |
.11789 |
|
43․․․․․․․․․․․․․․ |
.14681 |
.14082 |
.13515 |
.12980 |
.12473 |
|
44․․․․․․․․․․․․․․ |
.15463 |
.14847 |
.14264 |
.13712 |
.13189 |
|
45․․․․․․․․․․․․․․ |
.16274 |
.15642 |
.15042 |
.14474 |
.13935 |
|
46․․․․․․․․․․․․․․ |
.17117 |
.16468 |
.15853 |
.15268 |
.14713 |
|
47․․․․․․․․․․․․․․ |
.17991 |
.17326 |
.16694 |
.16094 |
.15523 |
|
48․․․․․․․․․․․․․․ |
.18900 |
.18219 |
.17571 |
.16955 |
.16368 |
|
49․․․․․․․․․․․․․․ |
.19841 |
.19145 |
.18481 |
.17850 |
.17248 |
|
50․․․․․․․․․․․․․․ |
.20818 |
.20106 |
.19428 |
.18781 |
.18163 |
|
51․․․․․․․․․․․․․․ |
.21827 |
.21101 |
.20407 |
.19745 |
.19113 |
|
52․․․․․․․․․․․․․․ |
.22869 |
.22129 |
.21421 |
.20745 |
.20098 |
|
53․․․․․․․․․․․․․․ |
.23944 |
.23190 |
.22468 |
.21778 |
.21117 |
|
54․․․․․․․․․․․․․․ |
.25047 |
.24280 |
.23545 |
.22841 |
.22167 |
|
55․․․․․․․․․․․․․․ |
.26180 |
.25400 |
.24653 |
.23936 |
.23249 |
|
56․․․․․․․․․․․․․․ |
.27341 |
.26550 |
.25790 |
.25061 |
.24361 |
|
57․․․․․․․․․․․․․․ |
.28532 |
.27729 |
.26959 |
.26218 |
.25505 |
|
58․․․․․․․․․․․․․․ |
.29751 |
.28938 |
.28157 |
.27405 |
.26681 |
|
59․․․․․․․․․․․․․․ |
.31001 |
.30180 |
.29388 |
.28626 |
.27892 |
|
60․․․․․․․․․․․․․․ |
.32282 |
.31452 |
.30652 |
.29880 |
.29136 |
|
61․․․․․․․․․․․․․․ |
.33595 |
.32758 |
.31950 |
.31169 |
.30416 |
|
62․․․․․․․․․․․․․․ |
.34941 |
.34097 |
.33282 |
.32494 |
.31733 |
|
63․․․․․․․․․․․․․․ |
.36318 |
.35469 |
.34648 |
.33854 |
.33085 |
|
64․․․․․․․․․․․․․․ |
.37725 |
.36872 |
.36046 |
.35246 |
.34472 |
|
65․․․․․․․․․․․․․․ |
.39159 |
.38304 |
.37474 |
.36670 |
.35891 |
|
66․․․․․․․․․․․․․․ |
.40620 |
.39763 |
.38931 |
.38124 |
.37340 |
|
67․․․․․․․․․․․․․․ |
.42104 |
.41247 |
.40414 |
.39605 |
.38819 |
|
68․․․․․․․․․․․․․․ |
.43611 |
.42755 |
.41923 |
.41113 |
.40326 |
|
69․․․․․․․․․․․․․․ |
.45144 |
.44290 |
.43459 |
.42650 |
.41863 |
|
70․․․․․․․․․․․․․․ |
.46702 |
.45852 |
.45025 |
.44218 |
.43432 |
|
71․․․․․․․․․․․․․․ |
.48291 |
.47447 |
.46623 |
.45820 |
.45037 |
|
72․․․․․․․․․․․․․․ |
.49909 |
.49072 |
.48255 |
.47458 |
.46679 |
|
73․․․․․․․․․․․․․․ |
.51549 |
.50721 |
.49912 |
.49912 |
.48349 |
|
74․․․․․․․․․․․․․․ |
.53195 |
.52377 |
.51578 |
.50796 |
.50031 |
|
75․․․․․․․․․․․․․․ |
.54832 |
.54027 |
.53238 |
.52466 |
.51710 |
|
76․․․․․․․․․․․․․․ |
.56454 |
.55661 |
.54884 |
.54123 |
.53377 |
|
77․․․․․․․․․․․․․․ |
.58057 |
.57278 |
.56514 |
.55765 |
.55030 |
|
78․․․․․․․․․․․․․․ |
.59644 |
.58879 |
.58129 |
.58393 |
.56670 |
|
79․․․․․․․․․․․․․․ |
.61219 |
.60471 |
.59736 |
.59013 |
.58304 |
|
80․․․․․․․․․․․․․․ |
.62788 |
.62057 |
.61338 |
.60632 |
.59936 |
|
81․․․․․․․․․․․․․․ |
.64341 |
.63628 |
.62926 |
.62236 |
.61556 |
|
82․․․․․․․․․․․․․․ |
.65866 |
.65172 |
.64488 |
.63815 |
.63151 |
|
83․․․․․․․․․․․․․․ |
.67364 |
.66689 |
.66024 |
.65369 |
.64723 |
|
84․․․․․․․․․․․․․․ |
.68843 |
.68189 |
.67544 |
.66907 |
.66279 |
|
85․․․․․․․․․․․․․․ |
.70307 |
.69674 |
.69050 |
.68433 |
.67825 |
|
86․․․․․․․․․․․․․․ |
.71723 |
.71112 |
.70508 |
.69912 |
.69323 |
|
87․․․․․․․․․․․․․․ |
.73050 |
.72460 |
.71877 |
.71300 |
.70731 |
|
88․․․․․․․․․․․․․․ |
.74285 |
.73715 |
.73151 |
.72593 |
.72042 |
|
89․․․․․․․․․․․․․․ |
.75454 |
.74903 |
.74358 |
.73819 |
.73286 |
|
90․․․․․․․․․․․․․․ |
.76591 |
.76060 |
.75534 |
.75014 |
.74499 |
|
91․․․․․․․․․․․․․․ |
.77688 |
.77176 |
.76670 |
.76169 |
.75672 |
|
92․․․․․․․․․․․․․․ |
.78709 |
.78217 |
.77729 |
.77245 |
.76766 |
|
93․․․․․․․․․․․․․․ |
.79635 |
.79160 |
.78690 |
.78223 |
.77761 |
|
94․․․․․․․․․․․․․․ |
.80461 |
.80002 |
.79547 |
.79096 |
.78648 |
|
95․․․․․․․․․․․․․․ |
.81180 |
.80735 |
.80394 |
.79856 |
.79421 |
|
96․․․․․․․․․․․․․․ |
.81784 |
.81351 |
.80921 |
.80494 |
.80071 |
|
97․․․․․․․․․․․․․․ |
.82324 |
.81901 |
.81481 |
.81065 |
.80651 |
|
98․․․․․․․․․․․․․․ |
.82794 |
.82380 |
.81969 |
.81562 |
.81157 |
|
99․․․․․․․․․․․․․․ |
.83235 |
.82830 |
.83427 |
.82028 |
.81631 |
|
100․․․․․․․․․․․․․ |
.83674 |
.83276 |
.82882 |
.82490 |
.82101 |
|
101․․․․․․․․․․․․․ |
.84058 |
.83668 |
.83280 |
.82895 |
.82512 |
|
102․․․․․․․․․․․․․ |
.84474 |
.84091 |
.83710 |
.83332 |
.82956 |
|
103․․․․․․․․․․․․․ |
.85006 |
.84633 |
.84262 |
.83893 |
.83526 |
|
104․․․․․․․․․․․․․ |
.85514 |
.85150 |
.84787 |
.84427 |
.84068 |
|
105․․․․․․․․․․․․․ |
.86284 |
.85934 |
.85585 |
.85239 |
.84893 |
|
106․․․․․․․․․․․․․ |
.87527 |
.87204 |
.86881 |
.86559 |
.86239 |
|
107․․․․․․․․․․․․․ |
.89257 |
.88972 |
.88688 |
.88404 |
.88121 |
|
108․․․․․․․․․․․․․ |
.91983 |
.91765 |
.91547 |
.91330 |
.91113 |
|
109․․․․․․․․․․․․․ |
.96400 |
.96300 |
.96200 |
.96100 |
.96000 |
|
(2) Adjusted payout rate |
|||||
|---|---|---|---|---|---|
|
(1) Age |
8.2% |
8.4% |
8.6% |
8.8% |
9.0% |
|
0․․․․․․․․․․․․․․․ |
.03059 |
.02995 |
.02936 |
.02882 |
.02833 |
|
1․․․․․․․․․․․․․․․ |
.01267 |
.01200 |
.01139 |
.01084 |
.01033 |
|
2․․․․․․․․․․․․․․․ |
.01251 |
.01181 |
.01117 |
.01059 |
.01006 |
|
3․․․․․․․․․․․․․․․ |
.01274 |
.01200 |
.01133 |
.01072 |
.01016 |
|
4․․․․․․․․․․․․․․․ |
.01316 |
.01239 |
.01168 |
.01103 |
.01044 |
|
5․․․․․․․․․․․․․․․ |
.01375 |
.01293 |
.01218 |
.01150 |
.01088 |
|
6․․․․․․․․․․․․․․․ |
.01446 |
.01360 |
.01281 |
.01209 |
.01144 |
|
7․․․․․․․․․․․․․․․ |
.01527 |
.01436 |
.01353 |
.01277 |
.01208 |
|
8․․․․․․․․․․․․․․․ |
.01619 |
.01523 |
.01436 |
.01356 |
.01283 |
|
9․․․․․․․․․․․․․․․ |
.01725 |
.01624 |
.01532 |
.01448 |
.01370 |
|
10․․․․․․․․․․․․․․ |
.01843 |
.01737 |
.01640 |
.01551 |
.01470 |
|
11․․․․․․․․․․․․․․ |
.01976 |
.01865 |
.01763 |
.01669 |
.01583 |
|
12․․․․․․․․․․․․․․ |
.02122 |
.02005 |
.01898 |
.01800 |
.01709 |
|
13․․․․․․․․․․․․․․ |
.02276 |
.02153 |
.02041 |
.01937 |
.01842 |
|
14․․․․․․․․․․․․․․ |
.02432 |
.02303 |
.02185 |
.02077 |
.01977 |
|
15․․․․․․․․․․․․․․ |
.02585 |
.02451 |
.02327 |
.02213 |
.02108 |
|
16․․․․․․․․․․․․․․ |
.02732 |
.02591 |
.02462 |
.02342 |
.02232 |
|
17․․․․․․․․․․․․․․ |
.02874 |
.02726 |
.02590 |
.02465 |
.02349 |
|
18․․․․․․․․․․․․․․ |
.03013 |
.02858 |
.02715 |
.02584 |
.02462 |
|
19․․․․․․․․․․․․․․ |
.03152 |
.02990 |
.02841 |
.02703 |
.02575 |
|
20․․․․․․․․․․․․․․ |
.03298 |
.03128 |
.02971 |
.02826 |
.02692 |
|
21․․․․․․․․․․․․․․ |
.03451 |
.03272 |
.03108 |
.02956 |
.02815 |
|
22․․․․․․․․․․․․․․ |
.03611 |
.03424 |
.03251 |
.03091 |
.02944 |
|
23․․․․․․․․․․․․․․ |
.03781 |
.03585 |
.03404 |
.03236 |
.03081 |
|
24․․․․․․․․․․․․․․ |
.03965 |
.03760 |
.03570 |
.03393 |
.03230 |
|
25․․․․․․․․․․․․․․ |
.04168 |
.03953 |
.03753 |
.03568 |
.03396 |
|
26․․․․․․․․․․․․․․ |
.04393 |
.04168 |
.03958 |
.03764 |
.03583 |
|
27․․․․․․․․․․․․․․ |
.04642 |
.04406 |
.04186 |
.03982 |
.03792 |
|
28․․․․․․․․․․․․․․ |
.04916 |
.04669 |
.04439 |
.04224 |
.04025 |
|
29․․․․․․․․․․․․․․ |
.05212 |
.04953 |
.04712 |
.04487 |
.04277 |
|
30․․․․․․․․․․․․․․ |
.05531 |
.05260 |
.05008 |
.04772 |
.04552 |
|
31․․․․․․․․․․․․․․ |
.05871 |
.05588 |
.05324 |
.05077 |
.04846 |
|
32․․․․․․․․․․․․․․ |
.06236 |
.05940 |
.05663 |
.05405 |
.05163 |
|
33․․․․․․․․․․․․․․ |
.06625 |
.06316 |
.06027 |
.05756 |
.05502 |
|
34․․․․․․․․․․․․․․ |
.07038 |
.06716 |
.06414 |
.06131 |
.05865 |
|
35․․․․․․․․․․․․․․ |
.07478 |
.07142 |
.06827 |
.06531 |
.06253 |
|
36․․․․․․․․․․․․․․ |
.07944 |
.07595 |
.07266 |
.06957 |
.06667 |
|
37․․․․․․․․․․․․․․ |
.08438 |
.08074 |
.07732 |
.07410 |
.07106 |
|
38․․․․․․․․․․․․․․ |
.08958 |
.08580 |
.08223 |
.07888 |
.07571 |
|
39․․․․․․․․․․․․․․ |
.09506 |
.09112 |
.08742 |
.08392 |
.08061 |
|
40․․․․․․․․․․․․․․ |
.10081 |
.09673 |
.09288 |
.08924 |
.08580 |
|
41․․․․․․․․․․․․․․ |
.10687 |
.10263 |
.09863 |
.09484 |
.09126 |
|
42․․․․․․․․․․․․․․ |
.11325 |
.10886 |
.10471 |
.10078 |
.09705 |
|
43․․․․․․․․․․․․․․ |
.11993 |
.11539 |
.11109 |
.10701 |
.10314 |
|
44․․․․․․․․․․․․․․ |
.12694 |
.12224 |
.11779 |
.11356 |
.10955 |
|
45․․․․․․․․․․․․․․ |
.13424 |
.12939 |
.12478 |
.12040 |
.11624 |
|
46․․․․․․․․․․․․․․ |
.14186 |
.13686 |
.13210 |
.12757 |
.12326 |
|
47․․․․․․․․․․․․․․ |
.14980 |
.14464 |
.13973 |
.13505 |
.13059 |
|
48․․․․․․․․․․․․․․ |
.15810 |
.15278 |
.14772 |
.14289 |
.13828 |
|
49․․․․․․․․․․․․․․ |
.16674 |
.16127 |
.15605 |
.15107 |
.14631 |
|
50․․․․․․․․․․․․․․ |
.17574 |
.17012 |
.16475 |
.15962 |
.15472 |
|
51․․․․․․․․․․․․․․ |
.18510 |
.17932 |
.17381 |
.16853 |
.16348 |
|
52․․․․․․․․․․․․․․ |
.19480 |
.18888 |
.18322 |
.17779 |
.17260 |
|
53․․․․․․․․․․․․․․ |
.20484 |
.19878 |
.19298 |
.18741 |
.18208 |
|
54․․․․․․․․․․․․․․ |
.21520 |
.20901 |
.20306 |
.19735 |
.19188 |
|
55․․․․․․․․․․․․․․ |
.22589 |
.21955 |
.21347 |
.20763 |
.20202 |
|
56․․․․․․․․․․․․․․ |
.23688 |
.23041 |
.22420 |
.21822 |
.21248 |
|
57․․․․․․․․․․․․․․ |
.24820 |
.24161 |
.23527 |
.22917 |
.22329 |
|
58․․․․․․․․․․․․․․ |
.25984 |
.25313 |
.24667 |
.24044 |
.23444 |
|
59․․․․․․․․․․․․․․ |
.27184 |
.26501 |
.25843 |
.25209 |
.24596 |
|
60․․․․․․․․․․․․․․ |
.28417 |
.27724 |
.27055 |
.26409 |
.25786 |
|
61․․․․․․․․․․․․․․ |
.29688 |
.28985 |
.28306 |
.27650 |
.27015 |
|
62․․․․․․․․․․․․․․ |
.30996 |
.30284 |
.29596 |
.28929 |
.28285 |
|
63․․․․․․․․․․․․․․ |
.32341 |
.31621 |
.30924 |
.30249 |
.29595 |
|
64․․․․․․․․․․․․․․ |
.33721 |
.32994 |
.32289 |
.31605 |
.30943 |
|
65․․․․․․․․․․․․․․ |
.35134 |
.34401 |
.33689 |
.32999 |
.32329 |
|
66․․․․․․․․․․․․․․ |
.36580 |
.35841 |
.35124 |
.34427 |
.33750 |
|
67․․․․․․․․․․․․․․ |
.38055 |
.37312 |
.36590 |
.35889 |
.35206 |
|
68․․․․․․․․․․․․․․ |
.39559 |
.38814 |
.38089 |
.37383 |
.36696 |
|
69․․․․․․․․․․․․․․ |
.41096 |
.40349 |
.39622 |
.38913 |
.38222 |
|
70․․․․․․․․․․․․․․ |
.42665 |
.41918 |
.41190 |
.40480 |
.39787 |
|
71․․․․․․․․․․․․․․ |
.44273 |
.43527 |
.42799 |
.42089 |
.41395 |
|
72․․․․․․․․․․․․․․ |
.45919 |
.45176 |
.44450 |
.43741 |
.43049 |
|
73․․․․․․․․․․․․․․ |
.47594 |
.46856 |
.46134 |
.45428 |
.44738 |
|
74․․․․․․․․․․․․․․ |
.49283 |
.48550 |
.47834 |
.47132 |
.46446 |
|
75․․․․․․․․․․․․․․ |
.50969 |
.50244 |
.49534 |
.48838 |
.48157 |
|
76․․․․․․․․․․․․․․ |
.52646 |
.51929 |
.51226 |
.50537 |
.49862 |
|
77․․․․․․․․․․․․․․ |
.54309 |
.53601 |
.52907 |
.52226 |
.51558 |
|
78․․․․․․․․․․․․․․ |
.55960 |
.55263 |
.54579 |
.53907 |
.53247 |
|
79․․․․․․․․․․․․․․ |
.57606 |
.56921 |
.56248 |
.55586 |
.54935 |
|
80․․․․․․․․․․․․․․ |
.59253 |
.58580 |
.57919 |
.57269 |
.56629 |
|
81․․․․․․․․․․․․․․ |
.60887 |
.60229 |
.59581 |
.58943 |
.58315 |
|
82․․․․․․․․․․․․․․ |
.62498 |
.61855 |
.61221 |
.60597 |
.59982 |
|
83․․․․․․․․․․․․․․ |
.64086 |
.63459 |
.62840 |
.62230 |
.61629 |
|
84․․․․․․․․․․․․․․ |
.65660 |
.65049 |
.64447 |
.63852 |
.63266 |
|
85․․․․․․․․․․․․․․ |
.67224 |
.66631 |
.66046 |
.65468 |
.64898 |
|
86․․․․․․․․․․․․․․ |
.68742 |
.68167 |
.67600 |
.67040 |
.66486 |
|
87․․․․․․․․․․․․․․ |
.70168 |
.69611 |
.69061 |
.68518 |
.67980 |
|
88․․․․․․․․․․․․․․ |
.71497 |
.70958 |
.70425 |
.69897 |
.69376 |
|
89․․․․․․․․․․․․․․ |
.72758 |
.72236 |
.71720 |
.71208 |
.70702 |
|
90․․․․․․․․․․․․․․ |
.73989 |
.73484 |
.72985 |
.72490 |
.72000 |
|
91․․․․․․․․․․․․․․ |
.75180 |
.74693 |
.74210 |
.73732 |
.73259 |
|
92․․․․․․․․․․․․․․ |
.76292 |
.75821 |
.75355 |
.74894 |
.74436 |
|
93․․․․․․․․․․․․․․ |
.77302 |
.76848 |
.76397 |
.75951 |
.75508 |
|
94․․․․․․․․․․․․․․ |
.78204 |
.77764 |
.77328 |
.76895 |
.76466 |
|
95․․․․․․․․․․․․․․ |
.78991 |
.78563 |
.78139 |
.77719 |
.77302 |
|
96․․․․․․․․․․․․․․ |
.79651 |
.79234 |
.78821 |
.78411 |
.78003 |
|
97․․․․․․․․․․․․․․ |
.80241 |
.79834 |
.79430 |
.79029 |
.78630 |
|
98․․․․․․․․․․․․․․ |
.80755 |
.80356 |
.79960 |
.79567 |
.79176 |
|
99․․․․․․․․․․․․․․ |
.81236 |
.80845 |
.80456 |
.80071 |
.79687 |
|
100․․․․․․․․․․․․․ |
.81715 |
.81331 |
.80949 |
.80571 |
.80195 |
|
101․․․․․․․․․․․․․ |
.82132 |
.81754 |
.81379 |
.81006 |
.80636 |
|
102․․․․․․․․․․․․․ |
.82582 |
.82211 |
.81842 |
.81476 |
.81111 |
|
103․․․․․․․․․․․․․ |
.83162 |
.82799 |
.82439 |
.82080 |
.81724 |
|
104․․․․․․․․․․․․․ |
.83711 |
.83356 |
.83003 |
.82652 |
.82302 |
|
105․․․․․․․․․․․․․ |
.84550 |
.84208 |
.83867 |
.83528 |
.83191 |
|
106․․․․․․․․․․․․․ |
.85920 |
.85602 |
.85285 |
.84969 |
.84655 |
|
107․․․․․․․․․․․․․ |
.87839 |
.87558 |
.87277 |
.86997 |
.86718 |
|
108․․․․․․․․․․․․․ |
.90896 |
.90679 |
.90463 |
.90246 |
.90030 |
|
109․․․․․․․․․․․․․ |
.95900 |
.95800 |
.95700 |
.95600 |
.95500 |
|
(2) Adjusted payout rate |
|||||
|---|---|---|---|---|---|
|
(1) Age |
9.2% |
9.4% |
9.6% |
9.8% |
10.0% |
|
0․․․․․․․․․․․․․․․ |
.02788 |
.02747 |
.02709 |
.02673 |
.02641 |
|
1․․․․․․․․․․․․․․․ |
.00987 |
.00945 |
.00906 |
.00871 |
.00838 |
|
2․․․․․․․․․․․․․․․ |
.00957 |
.00913 |
.00872 |
.00835 |
.00800 |
|
3․․․․․․․․․․․․․․․ |
.00965 |
.00918 |
.00875 |
.00836 |
.00799 |
|
4․․․․․․․․․․․․․․․ |
.00991 |
.00941 |
.00896 |
.00854 |
.00815 |
|
5․․․․․․․․․․․․․․․ |
.01031 |
.00979 |
.00931 |
.00887 |
.00846 |
|
6․․․․․․․․․․․․․․․ |
.01084 |
.01028 |
.00978 |
.00931 |
.00888 |
|
7․․․․․․․․․․․․․․․ |
.01144 |
.01086 |
.01032 |
.00983 |
.00937 |
|
8․․․․․․․․․․․․․․․ |
.01216 |
.01154 |
.01097 |
.01044 |
.00996 |
|
9․․․․․․․․․․․․․․․ |
.01299 |
.01234 |
.01174 |
.01118 |
.01067 |
|
10․․․․․․․․․․․․․․ |
.01395 |
.01326 |
.01262 |
.01204 |
.01149 |
|
11․․․․․․․․․․․․․․ |
.01504 |
.01432 |
.01364 |
.01302 |
.01245 |
|
12․․․․․․․․․․․․․․ |
.01626 |
.01549 |
.01478 |
.01413 |
.01352 |
|
13․․․․․․․․․․․․․․ |
.01755 |
.01674 |
.01599 |
.01530 |
.01466 |
|
14․․․․․․․․․․․․․․ |
.01885 |
.01800 |
.01721 |
.01648 |
.01581 |
|
15․․․․․․․․․․․․․․ |
.02011 |
.01922 |
.01839 |
.01762 |
.01691 |
|
16․․․․․․․․․․․․․․ |
.02130 |
.02036 |
.01949 |
.01869 |
.01794 |
|
17․․․․․․․․․․․․․․ |
.02243 |
.02144 |
.02052 |
.01967 |
.01888 |
|
18․․․․․․․․․․․․․․ |
.02350 |
.02246 |
.02150 |
.02061 |
.01978 |
|
19․․․․․․․․․․․․․․ |
.02457 |
.02348 |
.02247 |
.02153 |
.02065 |
|
20․․․․․․․․․․․․․․ |
.02569 |
.02454 |
.02347 |
.02248 |
.02156 |
|
21․․․․․․․․․․․․․․ |
.02685 |
.02564 |
.02452 |
.02347 |
.02250 |
|
22․․․․․․․․․․․․․․ |
.02806 |
.02679 |
.02561 |
.02451 |
.02348 |
|
23․․․․․․․․․․․․․․ |
.02936 |
.02802 |
.02677 |
.02561 |
.02453 |
|
24․․․․․․․․․․․․․․ |
.03078 |
.02937 |
.02805 |
.02683 |
.02569 |
|
25․․․․․․․․․․․․․․ |
.03236 |
.03087 |
.02949 |
.02820 |
.02699 |
|
26․․․․․․․․․․․․․․ |
.03415 |
.03258 |
.03112 |
.02975 |
.02848 |
|
27․․․․․․․․․․․․․․ |
.03615 |
.03450 |
.03295 |
.03151 |
.03017 |
|
28․․․․․․․․․․․․․․ |
.03838 |
.03664 |
.03502 |
.03350 |
.03208 |
|
29․․․․․․․․․․․․․․ |
.04081 |
.03898 |
.03727 |
.03567 |
.03416 |
|
30․․․․․․․․․․․․․․ |
.04346 |
.04154 |
.03973 |
.03804 |
.03646 |
|
31․․․․․․․․․․․․․․ |
.04630 |
.04427 |
.04237 |
.04059 |
.03892 |
|
32․․․․․․․․․․․․․․ |
.04936 |
.04723 |
.04523 |
.04335 |
.04159 |
|
33․․․․․․․․․․․․․․ |
.05264 |
.05041 |
.04831 |
.04633 |
.04448 |
|
34․․․․․․․․․․․․․․ |
.05615 |
.05381 |
.05160 |
.04952 |
.04757 |
|
35․․․․․․․․․․․․․․ |
.05992 |
.05746 |
.05514 |
.05296 |
.05090 |
|
36․․․․․․․․․․․․․․ |
.06393 |
.06135 |
.05892 |
.05663 |
.05447 |
|
37․․․․․․․․․․․․․․ |
.06820 |
.06550 |
.06295 |
.06055 |
.05828 |
|
38․․․․․․․․․․․․․․ |
.07272 |
.06990 |
.06723 |
.06471 |
.06233 |
|
39․․․․․․․․․․․․․․ |
.07749 |
.07454 |
.07175 |
.06912 |
.06662 |
|
40․․․․․․․․․․․․․․ |
.08254 |
.07946 |
.07655 |
.07379 |
.07117 |
|
41․․․․․․․․․․․․․․ |
.08787 |
.08466 |
.08162 |
.07073 |
.07599 |
|
42․․․․․․․․․․․․․․ |
.09352 |
.09018 |
.08700 |
.08399 |
.08112 |
|
43․․․․․․․․․․․․․․ |
.09947 |
.09599 |
.09268 |
.08953 |
.08654 |
|
44․․․․․․․․․․․․․․ |
.10573 |
.10211 |
.09866 |
.09539 |
.09227 |
|
45․․․․․․․․․․․․․․ |
.11229 |
.10852 |
.10494 |
.10152 |
.09827 |
|
46․․․․․․․․․․․․․․ |
.11916 |
.11525 |
.11153 |
.10798 |
.10459 |
|
47․․․․․․․․․․․․․․ |
.12634 |
.12229 |
.11843 |
.11474 |
.11122 |
|
48․․․․․․․․․․․․․․ |
.13388 |
.12969 |
.12568 |
.12186 |
.11820 |
|
49․․․․․․․․․․․․․․ |
.14177 |
.13743 |
.13329 |
.12932 |
.12553 |
|
50․․․․․․․․․․․․․․ |
.15003 |
.14555 |
.14126 |
.13716 |
.13322 |
|
51․․․․․․․․․․․․․․ |
.15865 |
.15402 |
.14959 |
.14534 |
.14127 |
|
52․․․․․․․․․․․․․․ |
.16763 |
.16286 |
.15828 |
.15390 |
.14969 |
|
53․․․․․․․․․․․․․․ |
.17696 |
.17205 |
.16734 |
.16281 |
.15847 |
|
54․․․․․․․․․․․․․․ |
.18662 |
.18157 |
.17672 |
.17206 |
.16758 |
|
55․․․․․․․․․․․․․․ |
.19662 |
.19144 |
.18645 |
.18165 |
.17703 |
|
56․․․․․․․․․․․․․․ |
.20695 |
.20163 |
.19651 |
.19157 |
.18682 |
|
57․․․․․․․․․․․․․․ |
.21763 |
.21218 |
.20693 |
.20186 |
.19698 |
|
58․․․․․․․․․․․․․․ |
.22865 |
.22307 |
.21769 |
.21250 |
.20749 |
|
59․․․․․․․․․․․․․․ |
.24005 |
.23435 |
.22885 |
.22353 |
.21839 |
|
60․․․․․․․․․․․․․․ |
.25183 |
.24601 |
.24038 |
.23494 |
.22969 |
|
61․․․․․․․․․․․․․․ |
.26401 |
.25808 |
.25234 |
.24678 |
.24141 |
|
62․․․․․․․․․․․․․․ |
.27661 |
.27056 |
.26471 |
.25905 |
.25356 |
|
63․․․․․․․․․․․․․․ |
.28961 |
.28347 |
.27752 |
.27175 |
.26615 |
|
64․․․․․․․․․․․․․․ |
.30300 |
.29677 |
.29072 |
.28486 |
.27916 |
|
65․․․․․․․․․․․․․․ |
.31678 |
.31046 |
.30433 |
.29837 |
.29259 |
|
66․․․․․․․․․․․․․․ |
.33093 |
.32454 |
.31832 |
.31228 |
.30641 |
|
67․․․․․․․․․․․․․․ |
.34542 |
.33897 |
.33268 |
.32657 |
.32062 |
|
68․․․․․․․․․․․․․․ |
.36027 |
.35376 |
.34742 |
.34124 |
.33522 |
|
69․․․․․․․․․․․․․․ |
.37550 |
.36894 |
.36255 |
.35632 |
.35024 |
|
70․․․․․․․․․․․․․․ |
.39111 |
.38452 |
.37809 |
.37182 |
.36570 |
|
71․․․․․․․․․․․․․․ |
.40719 |
.40058 |
.39412 |
.38782 |
.38166 |
|
72․․․․․․․․․․․․․․ |
.42372 |
.41710 |
.41064 |
.40432 |
.39814 |
|
73․․․․․․․․․․․․․․ |
.44062 |
.43402 |
.42756 |
.42124 |
.41506 |
|
74․․․․․․․․․․․․․․ |
.45774 |
.45116 |
.44471 |
.43840 |
.43223 |
|
75․․․․․․․․․․․․․․ |
.47489 |
.46834 |
.46193 |
.45565 |
.44949 |
|
76․․․․․․․․․․․․․․ |
.49199 |
.48550 |
.47913 |
.47288 |
.46675 |
|
77․․․․․․․․․․․․․․ |
.50902 |
.50258 |
.49626 |
.49006 |
.48397 |
|
78․․․․․․․․․․․․․․ |
.52598 |
.51962 |
.51336 |
.50721 |
.50117 |
|
79․․․․․․․․․․․․․․ |
.54295 |
.53667 |
.53049 |
.52441 |
.51843 |
|
80․․․․․․․․․․․․․․ |
.55999 |
.55380 |
.54771 |
.54171 |
.53581 |
|
81․․․․․․․․․․․․․․ |
.57697 |
.57088 |
.56489 |
.55899 |
.55317 |
|
82․․․․․․․․․․․․․․ |
.59375 |
.58778 |
.58190 |
.57610 |
.57039 |
|
83․․․․․․․․․․․․․․ |
.61036 |
.60451 |
.59875 |
.59306 |
.58746 |
|
84․․․․․․․․․․․․․․ |
.62687 |
.62116 |
.61553 |
.60997 |
.60448 |
|
85․․․․․․․․․․․․․․ |
.64335 |
.63779 |
.63230 |
.62688 |
.62152 |
|
86․․․․․․․․․․․․․․ |
.65939 |
.65398 |
.64864 |
.64337 |
.63816 |
|
87․․․․․․․․․․․․․․ |
.67449 |
.66924 |
.66405 |
.65892 |
.65384 |
|
88․․․․․․․․․․․․․․ |
.68860 |
.68350 |
.67845 |
.67346 |
.66852 |
|
89․․․․․․․․․․․․․․ |
.70202 |
.69706 |
.69216 |
.68731 |
.68250 |
|
90․․․․․․․․․․․․․․ |
.71515 |
.71035 |
.70559 |
.70088 |
.69622 |
|
91․․․․․․․․․․․․․․ |
.72790 |
.72325 |
.71865 |
.71409 |
.70957 |
|
92․․․․․․․․․․․․․․ |
.73982 |
.73533 |
.73087 |
.72646 |
.72208 |
|
93․․․․․․․․․․․․․․ |
.75069 |
.74634 |
.74202 |
.73774 |
.73350 |
|
94․․․․․․․․․․․․․․ |
.76040 |
.75618 |
.75199 |
.74784 |
.74372 |
|
95․․․․․․․․․․․․․․ |
.76888 |
.76477 |
.76070 |
.75666 |
.75265 |
|
96․․․․․․․․․․․․․․ |
.77599 |
.77199 |
.76801 |
.76406 |
.76014 |
|
97․․․․․․․․․․․․․․ |
.78235 |
.77843 |
.77454 |
.77067 |
.76684 |
|
98․․․․․․․․․․․․․․ |
.78789 |
.78404 |
.78022 |
.77642 |
.77266 |
|
99․․․․․․․․․․․․․․ |
.79307 |
.78929 |
.78554 |
.78181 |
.77811 |
|
100․․․․․․․․․․․․․ |
.79821 |
.79450 |
.79081 |
.78715 |
.78351 |
|
101․․․․․․․․․․․․․ |
.80268 |
.79902 |
.79539 |
.79178 |
.78819 |
|
102․․․․․․․․․․․․․ |
.80749 |
.80389 |
.80031 |
.79676 |
.79322 |
|
103․․․․․․․․․․․․․ |
.81370 |
.81018 |
.80668 |
.80319 |
.79973 |
|
104․․․․․․․․․․․․․ |
.81955 |
.81609 |
.81265 |
.80923 |
.80582 |
|
105․․․․․․․․․․․․․ |
.82855 |
.82520 |
.82187 |
.81856 |
.81526 |
|
106․․․․․․․․․․․․․ |
.84341 |
.84029 |
.83718 |
.83408 |
.83099 |
|
107․․․․․․․․․․․․․ |
.86439 |
.86162 |
.85884 |
.85608 |
.85332 |
|
108․․․․․․․․․․․․․ |
.89815 |
.89599 |
.89384 |
.89169 |
.88955 |
|
109․․․․․․․․․․․․․ |
.95400 |
.95300 |
.95200 |
.95100 |
.95000 |
|
(2) Adjusted payout rate |
|||||
|---|---|---|---|---|---|
|
(1) Age |
10.2% |
10.4% |
10.6% |
10.8% |
11.0% |
|
0․․․․․․․․․․․․․․․ |
.02610 |
.02582 |
.02556 |
.02531 |
.02508 |
|
1․․․․․․․․․․․․․․․ |
.00807 |
.00779 |
.00753 |
.00729 |
.00707 |
|
2․․․․․․․․․․․․․․․ |
.00769 |
.00739 |
.00712 |
.00686 |
.00663 |
|
3․․․․․․․․․․․․․․․ |
.00766 |
.00735 |
.00706 |
.00679 |
.00654 |
|
4․․․․․․․․․․․․․․․ |
.00780 |
.00747 |
.00716 |
.00688 |
.00662 |
|
5․․․․․․․․․․․․․․․ |
.00808 |
.00773 |
.00741 |
.00711 |
.00683 |
|
6․․․․․․․․․․․․․․․ |
.00848 |
.00811 |
.00776 |
.00744 |
.00715 |
|
7․․․․․․․․․․․․․․․ |
.00894 |
.00855 |
.00819 |
.00785 |
.00753 |
|
8․․․․․․․․․․․․․․․ |
.00951 |
.00909 |
.00871 |
.00835 |
.00801 |
|
9․․․․․․․․․․․․․․․ |
.01019 |
.00975 |
.00934 |
.00896 |
.00860 |
|
10․․․․․․․․․․․․․․ |
.01099 |
.01052 |
.01008 |
.00967 |
.00930 |
|
11․․․․․․․․․․․․․․ |
.01191 |
.01142 |
.01095 |
.01052 |
.01012 |
|
12․․․․․․․․․․․․․․ |
.01295 |
.01243 |
.01194 |
.01148 |
.01106 |
|
13․․․․․․․․․․․․․․ |
.01406 |
.01351 |
.01299 |
.01251 |
.01206 |
|
14․․․․․․․․․․․․․․ |
.01518 |
.01459 |
.01405 |
.01354 |
.01306 |
|
15․․․․․․․․․․․․․․ |
.01625 |
.01563 |
.01506 |
.01452 |
.01402 |
|
16․․․․․․․․․․․․․․ |
.01724 |
.01659 |
.01599 |
.01542 |
.01489 |
|
17․․․․․․․․․․․․․․ |
.01815 |
.01747 |
.01683 |
.01624 |
.01568 |
|
18․․․․․․․․․․․․․․ |
.01901 |
.01829 |
.01761 |
.01699 |
.01640 |
|
19․․․․․․․․․․․․․․ |
.01984 |
.01908 |
.01837 |
.01771 |
.01709 |
|
20․․․․․․․․․․․․․․ |
.02070 |
.01990 |
.01915 |
.01846 |
.01780 |
|
21․․․․․․․․․․․․․․ |
.02160 |
.02075 |
.01996 |
.01923 |
.01854 |
|
22․․․․․․․․․․․․․․ |
.02253 |
.02164 |
.02080 |
.02003 |
.01930 |
|
23․․․․․․․․․․․․․․ |
.02352 |
.02258 |
.02170 |
.02088 |
.02010 |
|
24․․․․․․․․․․․․․․ |
.02462 |
.02362 |
.02269 |
.02182 |
.02100 |
|
25․․․․․․․․․․․․․․ |
.02586 |
.02481 |
.02382 |
.02289 |
.02203 |
|
26․․․․․․․․․․․․․․ |
.02729 |
.02617 |
.02512 |
.02414 |
.02322 |
|
27․․․․․․․․․․․․․․ |
.02891 |
.02772 |
.02662 |
.02558 |
.02460 |
|
28․․․․․․․․․․․․․․ |
.03074 |
.02949 |
.02832 |
.02722 |
.02618 |
|
29․․․․․․․․․․․․․․ |
.03276 |
.03143 |
.03019 |
.02902 |
.02792 |
|
30․․․․․․․․․․․․․․ |
.03497 |
.03357 |
.03225 |
.03102 |
.02985 |
|
31․․․․․․․․․․․․․․ |
.03735 |
.03587 |
.03448 |
.03317 |
.03193 |
|
32․․․․․․․․․․․․․․ |
.03993 |
.03837 |
.03690 |
.03551 |
.03420 |
|
33․․․․․․․․․․․․․․ |
.04273 |
.04108 |
.03952 |
.03806 |
.03667 |
|
34․․․․․․․․․․․․․․ |
.04572 |
.04399 |
.04234 |
.04079 |
.03933 |
|
35․․․․․․․․․․․․․․ |
.04896 |
.04713 |
.04539 |
.04376 |
.04221 |
|
36․․․․․․․․․․․․․․ |
.05243 |
.05049 |
.04867 |
.04694 |
.04530 |
|
37․․․․․․․․․․․․․․ |
.05613 |
.05410 |
.05217 |
.05035 |
.04862 |
|
38․․․․․․․․․․․․․․ |
.06007 |
.05793 |
.05591 |
.05399 |
.05217 |
|
39․․․․․․․․․․․․․․ |
.06425 |
.06200 |
.05987 |
.05785 |
.05593 |
|
40․․․․․․․․․․․․․․ |
.06869 |
.06633 |
.06409 |
.06197 |
.05995 |
|
41․․․․․․․․․․․․․․ |
.07339 |
.07092 |
.06857 |
.06634 |
.06421 |
|
42․․․․․․․․․․․․․․ |
.07840 |
.07581 |
.07335 |
.07101 |
.06878 |
|
43․․․․․․․․․․․․․․ |
.08370 |
.08099 |
.07841 |
.07595 |
.07361 |
|
44․․․․․․․․․․․․․․ |
.08930 |
.08646 |
.08377 |
.08119 |
.07874 |
|
45․․․․․․․․․․․․․․ |
.09517 |
.09222 |
.08940 |
.08670 |
.08413 |
|
46․․․․․․․․․․․․․․ |
.10136 |
.09828 |
.09533 |
.09252 |
.08983 |
|
47․․․․․․․․․․․․․․ |
.10786 |
.10464 |
.10157 |
.09864 |
.09582 |
|
48․․․․․․․․․․․․․․ |
.11470 |
.11136 |
.10816 |
.10510 |
.10216 |
|
49․․․․․․․․․․․․․․ |
.12189 |
.11842 |
.11509 |
.11190 |
.10884 |
|
50․․․․․․․․․․․․․․ |
.12946 |
.12585 |
.12239 |
.11907 |
.11588 |
|
51․․․․․․․․․․․․․․ |
.13737 |
.13363 |
.13003 |
.12659 |
.12327 |
|
52․․․․․․․․․․․․․․ |
.14565 |
.14177 |
.13805 |
.13447 |
.13103 |
|
53․․․․․․․․․․․․․․ |
.15429 |
.15028 |
.14642 |
.14271 |
.13914 |
|
54․․․․․․․․․․․․․․ |
.16327 |
.15912 |
.15513 |
.15129 |
.14759 |
|
55․․․․․․․․․․․․․․ |
.17259 |
.16831 |
.16419 |
.16022 |
.15639 |
|
56․․․․․․․․․․․․․․ |
.18225 |
.17784 |
.17358 |
.16948 |
.16553 |
|
57․․․․․․․․․․․․․․ |
.19227 |
.18773 |
.18335 |
.17912 |
.17503 |
|
58․․․․․․․․․․․․․․ |
.20265 |
.19798 |
.19347 |
.18911 |
.18490 |
|
59․․․․․․․․․․․․․․ |
.21343 |
.20863 |
.20400 |
.19951 |
.19518 |
|
60․․․․․․․․․․․․․․ |
.22460 |
.21968 |
.21492 |
.21032 |
.20586 |
|
61․․․․․․․․․․․․․․ |
.23620 |
.23117 |
.22629 |
.22156 |
.21698 |
|
62․․․․․․․․․․․․․․ |
.24824 |
.24309 |
.23810 |
.23325 |
.22856 |
|
63․․․․․․․․․․․․․․ |
.26073 |
.25546 |
.25036 |
.24540 |
.24060 |
|
64․․․․․․․․․․․․․․ |
.27364 |
.26827 |
.26306 |
.25800 |
.25308 |
|
65․․․․․․․․․․․․․․ |
.28696 |
.28150 |
.27619 |
.27103 |
.26601 |
|
66․․․․․․․․․․․․․․ |
.30070 |
.29515 |
.28974 |
.28449 |
.27937 |
|
67․․․․․․․․․․․․․․ |
.31483 |
.30919 |
.30371 |
.29836 |
.29316 |
|
68․․․․․․․․․․․․․․ |
.32936 |
.32365 |
.31808 |
.31266 |
.30737 |
|
69․․․․․․․․․․․․․․ |
.34432 |
.33854 |
.33290 |
.32741 |
.32204 |
|
70․․․․․․․․․․․․․․ |
.35972 |
.35389 |
.34820 |
.34264 |
.33721 |
|
71․․․․․․․․․․․․․․ |
.37565 |
.36977 |
.36403 |
.35842 |
.35294 |
|
72․․․․․․․․․․․․․․ |
.39210 |
.38619 |
.38042 |
.37477 |
.36924 |
|
73․․․․․․․․․․․․․․ |
.40900 |
.40308 |
.39728 |
.39161 |
.38605 |
|
74․․․․․․․․․․․․․․ |
.42618 |
.42025 |
.41444 |
.40876 |
.40318 |
|
75․․․․․․․․․․․․․․ |
.44345 |
.43753 |
.43173 |
.42604 |
.42046 |
|
76․․․․․․․․․․․․․․ |
.46073 |
.45483 |
.44904 |
.44336 |
.43779 |
|
77․․․․․․․․․․․․․․ |
.47799 |
.47212 |
.46635 |
.46069 |
.45513 |
|
78․․․․․․․․․․․․․․ |
.49524 |
.48941 |
.48368 |
.47805 |
.47252 |
|
79․․․․․․․․․․․․․․ |
.51256 |
.50678 |
.50110 |
.49551 |
.49001 |
|
80․․․․․․․․․․․․․․ |
.53001 |
.52429 |
.51867 |
.51313 |
.50769 |
|
81․․․․․․․․․․․․․․ |
.54745 |
.54181 |
.53626 |
.53079 |
.52541 |
|
82․․․․․․․․․․․․․․ |
.56476 |
.55921 |
.55374 |
.54835 |
.54303 |
|
83․․․․․․․․․․․․․․ |
.58193 |
.57648 |
.57110 |
.56579 |
.56056 |
|
84․․․․․․․․․․․․․․ |
.59907 |
.59373 |
.58845 |
.58325 |
.57811 |
|
85․․․․․․․․․․․․․․ |
.61624 |
.61102 |
.60586 |
.60077 |
.59574 |
|
86․․․․․․․․․․․․․․ |
.63300 |
.62791 |
.62289 |
.61791 |
.61300 |
|
87․․․․․․․․․․․․․․ |
.64883 |
.64387 |
.63896 |
.63411 |
.62932 |
|
88․․․․․․․․․․․․․․ |
.66363 |
.65880 |
.65402 |
.64929 |
.64461 |
|
89․․․․․․․․․․․․․․ |
.67775 |
.67304 |
.66838 |
.66377 |
.65921 |
|
90․․․․․․․․․․․․․․ |
.69160 |
.68703 |
.68250 |
.67802 |
.67357 |
|
91․․․․․․․․․․․․․․ |
.70509 |
.70066 |
.69626 |
.69191 |
.68760 |
|
92․․․․․․․․․․․․․․ |
.71775 |
.71345 |
.70919 |
.70496 |
.70078 |
|
93․․․․․․․․․․․․․․ |
.72929 |
.72512 |
.72099 |
.71689 |
.71282 |
|
94․․․․․․․․․․․․․․ |
.73964 |
.73559 |
.73157 |
.72758 |
.72362 |
|
95․․․․․․․․․․․․․․ |
.74867 |
.74472 |
.74081 |
.73692 |
.73306 |
|
96․․․․․․․․․․․․․․ |
.75625 |
.75239 |
.74856 |
.74476 |
.74099 |
|
97․․․․․․․․․․․․․․ |
.76303 |
.75925 |
.75550 |
.75177 |
.74807 |
|
98․․․․․․․․․․․․․․ |
.76892 |
.76521 |
.76152 |
.75786 |
.75422 |
|
99․․․․․․․․․․․․․․ |
.77443 |
.77078 |
.76715 |
.76355 |
.75998 |
|
100․․․․․․․․․․․․․ |
.77990 |
.77631 |
.77275 |
.76921 |
.76569 |
|
101․․․․․․․․․․․․․ |
.78463 |
.78109 |
.77757 |
.77407 |
.77060 |
|
102․․․․․․․․․․․․․ |
.78971 |
.78622 |
.78275 |
.77930 |
.77587 |
|
103․․․․․․․․․․․․․ |
.79629 |
.79287 |
.78947 |
.78608 |
.78272 |
|
104․․․․․․․․․․․․․ |
.80244 |
.79907 |
.79572 |
.79239 |
.78907 |
|
105․․․․․․․․․․․․․ |
.81198 |
.80871 |
.80546 |
.88222 |
.79900 |
|
106․․․․․․․․․․․․․ |
.82792 |
.82485 |
.82180 |
.81876 |
.81572 |
|
107․․․․․․․․․․․․․ |
.85057 |
.84783 |
.84509 |
.84237 |
.83964 |
|
108․․․․․․․․․․․․․ |
.88740 |
.88526 |
.88312 |
.88098 |
.87885 |
|
109․․․․․․․․․․․․․ |
.94900 |
.94800 |
.94700 |
.94600 |
.94500 |
|
(2) Adjusted payout rate |
|||||
|---|---|---|---|---|---|
|
(1) Age |
11.2% |
11.4% |
11.6% |
11.8% |
12.0% |
|
0․․․․․․․․․․․․․․․ |
.02487 |
.02466 |
.02447 |
.02429 |
.02412 |
|
1․․․․․․․․․․․․․․․ |
.00686 |
.00666 |
.00648 |
.00631 |
.00615 |
|
2․․․․․․․․․․․․․․․ |
.00641 |
.00620 |
.00601 |
.00583 |
.00566 |
|
3․․․․․․․․․․․․․․․ |
.00631 |
.00609 |
.00589 |
.00570 |
.00552 |
|
4․․․․․․․․․․․․․․․ |
.00637 |
.00614 |
.00593 |
.00573 |
.00554 |
|
5․․․․․․․․․․․․․․․ |
.00657 |
.00633 |
.00610 |
.00588 |
.00568 |
|
6․․․․․․․․․․․․․․․ |
.00687 |
.00661 |
.00637 |
.00614 |
.00593 |
|
7․․․․․․․․․․․․․․․ |
.00724 |
.00696 |
.00670 |
.00646 |
.00623 |
|
8․․․․․․․․․․․․․․․ |
.00770 |
.00740 |
.00713 |
.00687 |
.00663 |
|
9․․․․․․․․․․․․․․․ |
.00827 |
.00795 |
.00766 |
.00739 |
.00713 |
|
10․․․․․․․․․․․․․․ |
.00894 |
.00861 |
.00830 |
.00800 |
.00773 |
|
11․․․․․․․․․․․․․․ |
.00974 |
.00939 |
.00906 |
.00875 |
.00846 |
|
12․․․․․․․․․․․․․․ |
.01066 |
.01029 |
.00993 |
.00961 |
.00929 |
|
13․․․․․․․․․․․․․․ |
.01164 |
.01124 |
.01087 |
.01052 |
.01019 |
|
14․․․․․․․․․․․․․․ |
.01262 |
.01220 |
.01181 |
.01144 |
.01109 |
|
15․․․․․․․․․․․․․․ |
.01355 |
.01311 |
.01270 |
.01231 |
.01194 |
|
16․․․․․․․․․․․․․․ |
.01440 |
.01394 |
.01350 |
.01309 |
.01271 |
|
17․․․․․․․․․․․․․․ |
.01516 |
.01467 |
.01421 |
.01378 |
.01337 |
|
18․․․․․․․․․․․․․․ |
.01585 |
.01534 |
.01485 |
.01440 |
.01397 |
|
19․․․․․․․․․․․․․․ |
.01651 |
.01597 |
.01546 |
.01498 |
.01453 |
|
20․․․․․․․․․․․․․․ |
.01719 |
.01662 |
.01608 |
.01557 |
.01510 |
|
21․․․․․․․․․․․․․․ |
.01789 |
.01728 |
.01672 |
.01618 |
.01568 |
|
22․․․․․․․․․․․․․․ |
.01861 |
.01797 |
.01737 |
.01680 |
.01627 |
|
23․․․․․․․․․․․․․․ |
.01938 |
.01870 |
.01806 |
.01746 |
.01689 |
|
24․․․․․․․․․․․․․․ |
.02023 |
.01951 |
.01883 |
.01819 |
.01759 |
|
25․․․․․․․․․․․․․․ |
.02121 |
.02045 |
.01973 |
.01905 |
.01841 |
|
26․․․․․․․․․․․․․․ |
.02236 |
.02155 |
.02078 |
.02006 |
.01938 |
|
27․․․․․․․․․․․․․․ |
.02368 |
.02282 |
.02200 |
.02124 |
.02051 |
|
28․․․․․․․․․․․․․․ |
.02521 |
.02429 |
.02342 |
.02261 |
.02183 |
|
29․․․․․․․․․․․․․․ |
.02689 |
.02591 |
.02499 |
.02412 |
.02330 |
|
30․․․․․․․․․․․․․․ |
.02875 |
.02772 |
.02674 |
.02581 |
.02494 |
|
31․․․․․․․․․․․․․․ |
.03076 |
.02966 |
.02863 |
.02764 |
.02671 |
|
32․․․․․․․․․․․․․․ |
.03297 |
.03180 |
.03070 |
.02965 |
.02866 |
|
33․․․․․․․․․․․․․․ |
.03536 |
.03412 |
.03295 |
.03184 |
.03079 |
|
34․․․․․․․․․․․․․․ |
.03794 |
.03663 |
.03539 |
.03421 |
.03309 |
|
35․․․․․․․․․․․․․․ |
.04074 |
.03935 |
.03803 |
.03678 |
.03559 |
|
36․․․․․․․․․․․․․․ |
.04375 |
.04228 |
.04089 |
.03956 |
.03830 |
|
37․․․․․․․․․․․․․․ |
.04699 |
.04543 |
.04395 |
.04255 |
.04122 |
|
38․․․․․․․․․․․․․․ |
.05044 |
.04879 |
.04723 |
.04575 |
.04433 |
|
39․․․․․․․․․․․․․․ |
.05411 |
.05238 |
.5073 |
.04916 |
.04766 |
|
40․․․․․․․․․․․․․․ |
.05802 |
.05620 |
.05445 |
.05279 |
.05121 |
|
41․․․․․․․․․․․․․․ |
.06219 |
.06026 |
.05843 |
.05668 |
.05550 |
|
42․․․․․․․․․․․․․․ |
.06665 |
.06462 |
.06269 |
.06084 |
.05908 |
|
43․․․․․․․․․․․․․․ |
.07138 |
.06924 |
.06721 |
.06526 |
.06341 |
|
44․․․․․․․․․․․․․․ |
.07639 |
.07415 |
.07202 |
.06997 |
.06801 |
|
45․․․․․․․․․․․․․․ |
.08168 |
.07933 |
.07708 |
.07493 |
.07287 |
|
46․․․․․․․․․․․․․․ |
.08726 |
.08480 |
.08244 |
.08018 |
.07802 |
|
47․․․․․․․․․․․․․․ |
.09313 |
.09056 |
.08809 |
.08572 |
.08345 |
|
48․․․․․․․․․․․․․․ |
.09935 |
.09666 |
.09408 |
.09160 |
.08922 |
|
49․․․․․․․․․․․․․․ |
.10591 |
.10309 |
.10039 |
.09780 |
.09531 |
|
50․․․․․․․․․․․․․․ |
.11282 |
.10989 |
.10707 |
.10436 |
.10176 |
|
51․․․․․․․․․․․․․․ |
.12009 |
.11703 |
.11409 |
.11127 |
.10855 |
|
52․․․․․․․․․․․․․․ |
.12772 |
.12454 |
.12147 |
.11853 |
.11569 |
|
53․․․․․․․․․․․․․․ |
.13571 |
.13340 |
.12922 |
.12615 |
.12319 |
|
54․․․․․․․․․․․․․․ |
.14403 |
.14060 |
.13729 |
.13410 |
.13102 |
|
55․․․․․․․․․․․․․․ |
.15270 |
.14914 |
.14571 |
.14240 |
.13920 |
|
56․․․․․․․․․․․․․․ |
.16171 |
.15802 |
.15447 |
.15103 |
.14771 |
|
57․․․․․․․․․․․․․․ |
.17109 |
.16728 |
.16360 |
.16004 |
.15660 |
|
58․․․․․․․․․․․․․․ |
.18083 |
.17690 |
.17309 |
.16941 |
.16585 |
|
59․․․․․․․․․․․․․․ |
.19098 |
.18692 |
.18299 |
.17919 |
.17551 |
|
60․․․․․․․․․․․․․․ |
.20154 |
.19736 |
.19331 |
.18938 |
.18558 |
|
61․․․․․․․․․․․․․․ |
.21254 |
.20824 |
.20407 |
.20003 |
.19610 |
|
62․․․․․․․․․․․․․․ |
.22400 |
.21958 |
.21530 |
.21113 |
.20709 |
|
63․․․․․․․․․․․․․․ |
.23593 |
.23139 |
.22699 |
.22272 |
.21856 |
|
64․․․․․․․․․․․․․․ |
.24830 |
.24366 |
.23915 |
.23476 |
.23050 |
|
65․․․․․․․․․․․․․․ |
.26113 |
.25638 |
.25176 |
.24727 |
.24290 |
|
66․․․․․․․․․․․․․․ |
.27439 |
.26955 |
.26483 |
.26023 |
.25576 |
|
67․․․․․․․․․․․․․․ |
.28808 |
.28314 |
.27833 |
.27364 |
.26906 |
|
68․․․․․․․․․․․․․․ |
.30221 |
.29718 |
.29228 |
.28750 |
.28283 |
|
69․․․․․․․․․․․․․․ |
.31681 |
.31170 |
.30672 |
.30185 |
.29710 |
|
70․․․․․․․․․․․․․․ |
.33190 |
.32673 |
.32167 |
.31672 |
.31189 |
|
71․․․․․․․․․․․․․․ |
.34758 |
.34234 |
.33721 |
.33220 |
.32731 |
|
72․․․․․․․․․․․․․․ |
.36384 |
.35855 |
.35337 |
.34831 |
.34335 |
|
73․․․․․․․․․․․․․․ |
.38061 |
.37529 |
.37007 |
.36496 |
.35996 |
|
74․․․․․․․․․․․․․․ |
.39772 |
.39237 |
.38713 |
.38199 |
.37695 |
|
75․․․․․․․․․․․․․․ |
.41499 |
.40962 |
.40436 |
.39920 |
.39413 |
|
76․․․․․․․․․․․․․․ |
.43232 |
.42695 |
.42168 |
.41650 |
.41142 |
|
77․․․․․․․․․․․․․․ |
.44967 |
.44431 |
.43904 |
.43386 |
.42878 |
|
78․․․․․․․․․․․․․․ |
.46708 |
.46173 |
.45647 |
.45130 |
.44622 |
|
79․․․․․․․․․․․․․․ |
.48460 |
.47928 |
.47405 |
.46890 |
.46383 |
|
80․․․․․․․․․․․․․․ |
.50232 |
.49705 |
.49185 |
.48673 |
.48169 |
|
81․․․․․․․․․․․․․․ |
.52010 |
.51487 |
.50973 |
.50465 |
.49965 |
|
82․․․․․․․․․․․․․․ |
.53779 |
.53263 |
.52754 |
.52252 |
.51757 |
|
83․․․․․․․․․․․․․․ |
.55540 |
.55031 |
.54529 |
.54033 |
.53544 |
|
84․․․․․․․․․․․․․․ |
.57304 |
.56804 |
.56309 |
.55822 |
.55340 |
|
85․․․․․․․․․․․․․․ |
.59077 |
.58586 |
.58102 |
.57623 |
.57150 |
|
86․․․․․․․․․․․․․․ |
.60815 |
.60335 |
.59860 |
.59392 |
.58928 |
|
87․․․․․․․․․․․․․․ |
.62458 |
.61989 |
.61525 |
.61066 |
.60613 |
|
88․․․․․․․․․․․․․․ |
.63998 |
.63540 |
.63086 |
.62638 |
.62194 |
|
89․․․․․․․․․․․․․․ |
.65469 |
.65022 |
.64579 |
.64141 |
.63707 |
|
90․․․․․․․․․․․․․․ |
.66918 |
.66482 |
.66050 |
.65623 |
.65199 |
|
91․․․․․․․․․․․․․․ |
.68332 |
.67909 |
.67489 |
.67073 |
.66661 |
|
92․․․․․․․․․․․․․․ |
.69662 |
.69251 |
.68843 |
.68439 |
.68038 |
|
93․․․․․․․․․․․․․․ |
.70879 |
.70479 |
.70082 |
.69689 |
.69299 |
|
94․․․․․․․․․․․․․․ |
.71970 |
.71581 |
.71195 |
.70812 |
.70432 |
|
95․․․․․․․․․․․․․․ |
.72924 |
.72544 |
.72167 |
.71793 |
.71422 |
|
96․․․․․․․․․․․․․․ |
.73724 |
.73353 |
.72984 |
.72618 |
.72254 |
|
97․․․․․․․․․․․․․․ |
.74440 |
.74076 |
.73714 |
.73354 |
.72998 |
|
98․․․․․․․․․․․․․․ |
.75061 |
.74703 |
.74347 |
.73994 |
.73643 |
|
99․․․․․․․․․․․․․․ |
.75642 |
.75290 |
.74939 |
.74591 |
.74245 |
|
100․․․․․․․․․․․․․ |
.76219 |
.75872 |
.75527 |
.75184 |
.74844 |
|
101․․․․․․․․․․․․․ |
.76715 |
.76372 |
.76031 |
.75692 |
.75356 |
|
102․․․․․․․․․․․․․ |
.77246 |
.76908 |
.76571 |
.76236 |
.75904 |
|
103․․․․․․․․․․․․․ |
.77937 |
.77605 |
.77274 |
.76945 |
.76618 |
|
104․․․․․․․․․․․․․ |
.78577 |
.78249 |
.77923 |
.77598 |
.77275 |
|
105․․․․․․․․․․․․․ |
.79579 |
.79259 |
.78941 |
.78625 |
.78310 |
|
106․․․․․․․․․․․․․ |
.81270 |
.80969 |
.80670 |
.80371 |
.80073 |
|
107․․․․․․․․․․․․․ |
.83693 |
.83422 |
.83152 |
.82883 |
.82614 |
|
108․․․․․․․․․․․․․ |
.87672 |
.87459 |
.87246 |
.87034 |
.86822 |
|
109․․․․․․․․․․․․․ |
.94400 |
.94300 |
.94200 |
.94100 |
.94000 |
|
(2) Adjusted payout rate |
|||||
|---|---|---|---|---|---|
|
(1) Age |
12.2% |
12.4% |
12.6% |
12.8% |
13.0% |
|
0․․․․․․․․․․․․․․․ |
.02396 |
.02380 |
.02366 |
.02352 |
.02338 |
|
1․․․․․․․․․․․․․․․ |
.00600 |
.00585 |
.00572 |
.00559 |
.00547 |
|
2․․․․․․․․․․․․․․․ |
.00550 |
.00535 |
.00521 |
.00508 |
.00495 |
|
3․․․․․․․․․․․․․․․ |
.00536 |
.00520 |
.00505 |
.00491 |
.00478 |
|
4․․․․․․․․․․․․․․․ |
.00536 |
.00519 |
.00504 |
.00489 |
.00475 |
|
5․․․․․․․․․․․․․․․ |
.00549 |
.00532 |
.00515 |
.00499 |
.00484 |
|
6․․․․․․․․․․․․․․․ |
.00572 |
.00554 |
.00536 |
.00519 |
.00503 |
|
7․․․․․․․․․․․․․․․ |
.00602 |
.00582 |
.00563 |
.00545 |
.00528 |
|
8․․․․․․․․․․․․․․․ |
.00640 |
.00618 |
.00598 |
.00579 |
.00561 |
|
9․․․․․․․․․․․․․․․ |
.00688 |
.00665 |
.00644 |
.00623 |
.00604 |
|
10․․․․․․․․․․․․․․ |
.00747 |
.00723 |
.00699 |
.00678 |
.00657 |
|
11․․․․․․․․․․․․․․ |
.00818 |
.00792 |
.00767 |
.00744 |
.00722 |
|
12․․․․․․․․․․․․․․ |
.00900 |
.00873 |
.00846 |
.00822 |
.00798 |
|
13․․․․․․․․․․․․․․ |
.00988 |
.00959 |
.00931 |
.00905 |
.00880 |
|
14․․․․․․․․․․․․․․ |
.01077 |
.01046 |
.01017 |
.00989 |
.00963 |
|
15․․․․․․․․․․․․․․ |
.01160 |
.01127 |
.01097 |
.01067 |
.01040 |
|
16․․․․․․․․․․․․․․ |
.01234 |
.01200 |
.01167 |
.01137 |
.01108 |
|
17․․․․․․․․․․․․․․ |
.01299 |
.01263 |
.01229 |
.01197 |
.01166 |
|
18․․․․․․․․․․․․․․ |
.01357 |
.01319 |
.01283 |
.01249 |
.01217 |
|
19․․․․․․․․․․․․․․ |
.01410 |
.01370 |
.01332 |
.01297 |
.01263 |
|
20․․․․․․․․․․․․․․ |
.01465 |
.01422 |
.01382 |
.01345 |
.01309 |
|
21․․․․․․․․․․․․․․ |
.01520 |
.01475 |
.01433 |
.01393 |
.01355 |
|
22․․․․․․․․․․․․․․ |
.01576 |
.01529 |
.01484 |
.01442 |
.01402 |
|
23․․․․․․․․․․․․․․ |
.01636 |
.01586 |
.01538 |
.01493 |
.01450 |
|
24․․․․․․․․․․․․․․ |
.01703 |
.01649 |
.01599 |
.01551 |
.01505 |
|
25․․․․․․․․․․․․․․ |
.01781 |
.01724 |
.01670 |
.01619 |
.01571 |
|
26․․․․․․․․․․․․․․ |
.01874 |
.01813 |
.01756 |
.01701 |
.01650 |
|
27․․․․․․․․․․․․․․ |
.01983 |
.01918 |
.01857 |
.01799 |
.01744 |
|
28․․․․․․․․․․․․․․ |
.02111 |
.02042 |
.01976 |
.01915 |
.01856 |
|
29․․․․․․․․․․․․․․ |
.02253 |
.02179 |
.02110 |
.02044 |
.01981 |
|
30․․․․․․․․․․․․․․ |
.02411 |
.02333 |
.02259 |
.02188 |
.02121 |
|
31․․․․․․․․․․․․․․ |
.02583 |
.02500 |
.02421 |
.02345 |
.02274 |
|
32․․․․․․․․․․․․․․ |
.02772 |
.02683 |
.02599 |
.02519 |
.02443 |
|
33․․․․․․․․․․․․․․ |
.02979 |
.02885 |
.02795 |
.02709 |
.02628 |
|
34․․․․․․․․․․․․․․ |
.03203 |
.03102 |
.03006 |
.02915 |
.02829 |
|
35․․․․․․․․․․․․․․ |
.03447 |
.03340 |
.03238 |
.03141 |
.03048 |
|
36․․․․․․․․․․․․․․ |
.03710 |
.03597 |
.03488 |
.03385 |
.03286 |
|
37․․․․․․․․․․․․․․ |
.03995 |
.03874 |
.03758 |
.03649 |
.03544 |
|
38․․․․․․․․․․․․․․ |
.04299 |
.04170 |
.04048 |
.03931 |
.03820 |
|
39․․․․․․․․․․․․․․ |
.04623 |
.04487 |
.04358 |
.04234 |
.04115 |
|
40․․․․․․․․․․․․․․ |
.04970 |
.04826 |
.04689 |
.04558 |
.04432 |
|
41․․․․․․․․․․․․․․ |
.05341 |
.05189 |
.05043 |
.04904 |
.04771 |
|
42․․․․․․․․․․․․․․ |
.05739 |
.05578 |
.05424 |
.05277 |
.05136 |
|
43․․․․․․․․․․․․․․ |
.06163 |
.05993 |
.05830 |
.05674 |
.05525 |
|
44․․․․․․․․․․․․․․ |
.06614 |
.06435 |
.06263 |
.06099 |
.05941 |
|
45․․․․․․․․․․․․․․ |
.07090 |
.06901 |
.06720 |
.06547 |
.06380 |
|
46․․․․․․․․․․․․․․ |
.07595 |
.07396 |
.07206 |
.07023 |
.06847 |
|
47․․․․․․․․․․․․․․ |
.08128 |
.07919 |
.07718 |
.07525 |
.07340 |
|
48․․․․․․․․․․․․․․ |
.08693 |
.08474 |
.08263 |
.08061 |
.07866 |
|
49․․․․․․․․․․․․․․ |
.09291 |
.09061 |
.08840 |
.08627 |
.08423 |
|
50․․․․․․․․․․․․․․ |
.09925 |
.09684 |
.09452 |
.09229 |
.09014 |
|
51․․․․․․․․․․․․․․ |
.10593 |
.10341 |
.10098 |
.09864 |
.09638 |
|
52․․․․․․․․․․․․․․ |
.11296 |
.11032 |
.10778 |
.10534 |
.10297 |
|
53․․․․․․․․․․․․․․ |
.12034 |
.11759 |
.11494 |
.11238 |
.10991 |
|
54․․․․․․․․․․․․․․ |
.12805 |
.12519 |
.12243 |
.11976 |
.11718 |
|
55․․․․․․․․․․․․․․ |
.13611 |
.13313 |
.13025 |
.12747 |
.12478 |
|
56․․․․․․․․․․․․․․ |
.14451 |
.14141 |
.13841 |
.13551 |
.13271 |
|
57․․․․․․․․․․․․․․ |
.15327 |
.15005 |
.14694 |
.14393 |
.14101 |
|
58․․․․․․․․․․․․․․ |
.16240 |
.15906 |
.15583 |
.15270 |
.14967 |
|
59․․․․․․․․․․․․․․ |
.17194 |
.16848 |
.16513 |
.16189 |
.15874 |
|
60․․․․․․․․․․․․․․ |
.18189 |
.17831 |
.17485 |
.17148 |
.16822 |
|
61․․․․․․․․․․․․․․ |
.19230 |
.18860 |
.18502 |
.18154 |
.17816 |
|
62․․․․․․․․․․․․․․ |
.20317 |
.19936 |
.19566 |
.19207 |
.18857 |
|
63․․․․․․․․․․․․․․ |
.21453 |
.21060 |
.20679 |
.20308 |
.19947 |
|
64․․․․․․․․․․․․․․ |
.22635 |
.22231 |
.21839 |
.21457 |
.21085 |
|
65․․․․․․․․․․․․․․ |
.23864 |
.23450 |
.23046 |
.22653 |
.22271 |
|
66․․․․․․․․․․․․․․ |
.25140 |
.24715 |
.24301 |
.23898 |
.23505 |
|
67․․․․․․․․․․․․․․ |
.26461 |
.26026 |
.25602 |
.25188 |
.24785 |
|
68․․․․․․․․․․․․․․ |
.27828 |
.27384 |
.26950 |
.26527 |
.26114 |
|
69․․․․․․․․․․․․․․ |
.29246 |
.28793 |
.28350 |
.27918 |
.27496 |
|
70․․․․․․․․․․․․․․ |
.30718 |
.30256 |
.29805 |
.29364 |
.28933 |
|
71․․․․․․․․․․․․․․ |
.32251 |
.31783 |
.31324 |
.30876 |
.30437 |
|
72․․․․․․․․․․․․․․ |
.33850 |
.33375 |
.32910 |
.32455 |
.32009 |
|
73․․․․․․․․․․․․․․ |
.35506 |
.35026 |
.34555 |
.34094 |
.33642 |
|
74․․․․․․․․․․․․․․ |
.37201 |
.36716 |
.36241 |
.35776 |
.35319 |
|
75․․․․․․․․․․․․․․ |
.38916 |
.38429 |
.37950 |
.37481 |
.37020 |
|
76․․․․․․․․․․․․․․ |
.40644 |
.40154 |
.39673 |
.39200 |
.38737 |
|
77․․․․․․․․․․․․․․ |
.42378 |
.41887 |
.41404 |
.40930 |
.40464 |
|
78․․․․․․․․․․․․․․ |
.44123 |
.43631 |
.43148 |
.42673 |
.42205 |
|
79․․․․․․․․․․․․․․ |
.45885 |
.45394 |
.44911 |
.44436 |
.43969 |
|
80․․․․․․․․․․․․․․ |
.47673 |
.47184 |
.46703 |
.46229 |
.45763 |
|
81․․․․․․․․․․․․․․ |
.49473 |
.48987 |
.48509 |
.48037 |
.47573 |
|
82․․․․․․․․․․․․․․ |
.51269 |
.50787 |
.50313 |
.49845 |
.49383 |
|
83․․․․․․․․․․․․․․ |
.53062 |
.52586 |
.52116 |
.51653 |
.51195 |
|
84․․․․․․․․․․․․․․ |
.54864 |
.54395 |
.53931 |
.53473 |
.53021 |
|
85․․․․․․․․․․․․․․ |
.56683 |
.56221 |
.55765 |
.55314 |
.54869 |
|
86․․․․․․․․․․․․․․ |
.58470 |
.58017 |
.57570 |
.57127 |
.56689 |
|
87․․․․․․․․․․․․․․ |
.60164 |
.59720 |
.59281 |
.58847 |
.58417 |
|
88․․․․․․․․․․․․․․ |
.61754 |
.61320 |
.60889 |
.60464 |
.60042 |
|
89․․․․․․․․․․․․․․ |
.63277 |
.62851 |
.62430 |
.62013 |
.61600 |
|
90․․․․․․․․․․․․․․ |
.64780 |
.64364 |
.63953 |
.63545 |
.63141 |
|
91․․․․․․․․․․․․․․ |
.66252 |
.65848 |
.65446 |
.65049 |
.64655 |
|
92․․․․․․․․․․․․․․ |
.67640 |
.67246 |
.66856 |
.66468 |
.66084 |
|
93․․․․․․․․․․․․․․ |
.68912 |
.68528 |
.68148 |
.67770 |
.67396 |
|
94․․․․․․․․․․․․․․ |
.70055 |
.69680 |
.69309 |
.68941 |
.68576 |
|
95․․․․․․․․․․․․․․ |
.71054 |
.70689 |
.70326 |
.69966 |
.69609 |
|
96․․․․․․․․․․․․․․ |
.71893 |
.71535 |
.71180 |
.70827 |
.70476 |
|
97․․․․․․․․․․․․․․ |
.72643 |
.72292 |
.71943 |
.71596 |
.71252 |
|
98․․․․․․․․․․․․․․ |
.73294 |
.72948 |
.72604 |
.72263 |
.71924 |
|
99․․․․․․․․․․․․․․ |
.73902 |
.73561 |
.73222 |
.72886 |
.72551 |
|
100․․․․․․․․․․․․․ |
.74506 |
.74170 |
.73836 |
.73504 |
.73174 |
|
101․․․․․․․․․․․․․ |
.75021 |
.74689 |
.74359 |
.74030 |
.73704 |
|
102․․․․․․․․․․․․․ |
.75573 |
.75244 |
.74918 |
.74593 |
.74270 |
|
103․․․․․․․․․․․․․ |
.76293 |
.75970 |
.75649 |
.75329 |
.75011 |
|
104․․․․․․․․․․․․․ |
.76954 |
.76634 |
.76316 |
.76000 |
.75685 |
|
105․․․․․․․․․․․․․ |
.77996 |
.77684 |
.77373 |
.77064 |
.76756 |
|
106․․․․․․․․․․․․․ |
.79777 |
.79481 |
.79187 |
.78894 |
.78602 |
|
107․․․․․․․․․․․․․ |
.82346 |
.82078 |
.81812 |
.81546 |
.81281 |
|
108․․․․․․․․․․․․․ |
.86610 |
.86398 |
.86187 |
.85976 |
.85765 |
|
109․․․․․․․․․․․․․ |
.93900 |
.93800 |
.93700 |
.93600 |
.93500 |
|
(2) Adjusted payout rate |
|||||
|---|---|---|---|---|---|
|
(1) Age |
13.2% |
13.4% |
13.6% |
13.8% |
14.0% |
|
0․․․․․․․․․․․․․․․ |
.02325 |
.02313 |
.02301 |
.02290 |
.02279 |
|
1․․․․․․․․․․․․․․․ |
.00536 |
.00525 |
.00514 |
.00505 |
.00495 |
|
2․․․․․․․․․․․․․․․ |
.00484 |
.00472 |
.00462 |
.00451 |
.00442 |
|
3․․․․․․․․․․․․․․․ |
.00465 |
.00453 |
.00442 |
.00431 |
.00421 |
|
4․․․․․․․․․․․․․․․ |
.00461 |
.00449 |
.00437 |
.00426 |
.00415 |
|
5․․․․․․․․․․․․․․․ |
.00470 |
.00457 |
.00444 |
.00432 |
.00421 |
|
6․․․․․․․․․․․․․․․ |
.00488 |
.00474 |
.00460 |
.00447 |
.00435 |
|
7․․․․․․․․․․․․․․․ |
.00512 |
.00496 |
.00482 |
.00468 |
.00455 |
|
8․․․․․․․․․․․․․․․ |
.00543 |
.00527 |
.00512 |
.00497 |
.00483 |
|
9․․․․․․․․․․․․․․․ |
.00585 |
.00568 |
.00551 |
.00536 |
.00521 |
|
10․․․․․․․․․․․․․․ |
.00637 |
.00619 |
.00601 |
.00584 |
.00568 |
|
11․․․․․․․․․․․․․․ |
.00701 |
.00681 |
.00662 |
.00644 |
.00627 |
|
12․․․․․․․․․․․․․․ |
.00776 |
.00755 |
.00735 |
.00716 |
.00697 |
|
13․․․․․․․․․․․․․․ |
.00857 |
.00734 |
.00813 |
.00793 |
.00773 |
|
14․․․․․․․․․․․․․․ |
.00938 |
.00914 |
.00892 |
.00870 |
.00850 |
|
15․․․․․․․․․․․․․․ |
.01014 |
.00989 |
.00965 |
.00942 |
.00921 |
|
16․․․․․․․․․․․․․․ |
.01080 |
.01054 |
.01029 |
.01005 |
.00983 |
|
17․․․․․․․․․․․․․․ |
.01137 |
.01109 |
.01083 |
.01058 |
.01035 |
|
18․․․․․․․․․․․․․․ |
.01186 |
.01157 |
.01130 |
.01103 |
.01078 |
|
19․․․․․․․․․․․․․․ |
.01230 |
.01300 |
.01171 |
.01143 |
.01117 |
|
20․․․․․․․․․․․․․․ |
.01275 |
.01243 |
.01212 |
.01183 |
.01155 |
|
21․․․․․․․․․․․․․․ |
.01319 |
.01285 |
.01253 |
.01222 |
.01193 |
|
22․․․․․․․․․․․․․․ |
.01364 |
.01328 |
.01293 |
.01261 |
.01230 |
|
23․․․․․․․․․․․․․․ |
.01410 |
.01372 |
.01336 |
.01301 |
.01268 |
|
24․․․․․․․․․․․․․․ |
.01463 |
.01422 |
.01383 |
.01347 |
.01312 |
|
25․․․․․․․․․․․․․․ |
.01525 |
.01482 |
.01441 |
.01401 |
.01364 |
|
26․․․․․․․․․․․․․․ |
.01601 |
.01555 |
.01511 |
.01469 |
.01430 |
|
27․․․․․․․․․․․․․․ |
.01692 |
.01643 |
.01596 |
.01551 |
.01509 |
|
28․․․․․․․․․․․․․․ |
.01800 |
.01748 |
.01697 |
.01650 |
.01604 |
|
29․․․․․․․․․․․․․․ |
.01922 |
.01865 |
.01812 |
.01760 |
.01712 |
|
30․․․․․․․․․․․․․․ |
.02058 |
.01998 |
.01940 |
.01886 |
.01833 |
|
31․․․․․․․․․․․․․․ |
.02206 |
.02142 |
.02080 |
.02022 |
.01966 |
|
32․․․․․․․․․․․․․․ |
.02370 |
.02301 |
.02236 |
.02173 |
.02113 |
|
33․․․․․․․․․․․․․․ |
.02550 |
.02477 |
.02407 |
.02340 |
.02276 |
|
34․․․․․․․․․․․․․․ |
.02746 |
.02667 |
.02592 |
.02521 |
.02452 |
|
35․․․․․․․․․․․․․․ |
.02960 |
.02876 |
.02796 |
.02719 |
.02646 |
|
36․․․․․․․․․․․․․․ |
.03193 |
.03103 |
.03017 |
.02936 |
.02858 |
|
37․․․․․․․․․․․․․․ |
.03444 |
.03348 |
.03257 |
.03170 |
.03087 |
|
38․․․․․․․․․․․․․․ |
.03714 |
.03612 |
.03515 |
.03422 |
.03333 |
|
39․․․․․․․․․․․․․․ |
.04002 |
.03894 |
.03791 |
.03692 |
.03597 |
|
40․․․․․․․․․․․․․․ |
.04312 |
.04197 |
.04087 |
.03891 |
.03880 |
|
41․․․․․․․․․․․․․․ |
.04643 |
.04521 |
.04404 |
.04292 |
.04185 |
|
42․․․․․․․․․․․․․․ |
.05001 |
.04871 |
.04747 |
.04628 |
.04514 |
|
43․․․․․․․․․․․․․․ |
.05382 |
.05245 |
.05113 |
.04987 |
.04865 |
|
44․․․․․․․․․․․․․․ |
.05789 |
.05644 |
.05505 |
.05371 |
.05242 |
|
45․․․․․․․․․․․․․․ |
.06220 |
.06067 |
.05919 |
.05777 |
.05641 |
|
46․․․․․․․․․․․․․․ |
.06678 |
.06516 |
.06360 |
.06210 |
.06065 |
|
47․․․․․․․․․․․․․․ |
.07162 |
.06991 |
.06826 |
.06668 |
.06515 |
|
48․․․․․․․․․․․․․․ |
.07678 |
.07498 |
.07324 |
.07157 |
.06996 |
|
49․․․․․․․․․․․․․․ |
.08225 |
.08035 |
.07852 |
.07676 |
.07506 |
|
50․․․․․․․․․․․․․․ |
.08807 |
.08607 |
.08415 |
.08229 |
.08050 |
|
51․․․․․․․․․․․․․․ |
.09421 |
.09211 |
.09009 |
.08814 |
.08625 |
|
52․․․․․․․․․․․․․․ |
.10070 |
.09850 |
.09637 |
.09432 |
.09234 |
|
53․․․․․․․․․․․․․․ |
.10753 |
.10523 |
.10300 |
.10085 |
.09877 |
|
54․․․․․․․․․․․․․․ |
.11468 |
.11227 |
.10994 |
.10769 |
.10551 |
|
55․․․․․․․․․․․․․․ |
.12218 |
.11966 |
.11722 |
.11487 |
.11258 |
|
56․․․․․․․․․․․․․․ |
.12999 |
.12737 |
.12483 |
.12236 |
.11998 |
|
57․․․․․․․․․․․․․․ |
.13818 |
.13545 |
.13279 |
.13022 |
.12773 |
|
58․․․․․․․․․․․․․․ |
.14673 |
.14388 |
.14112 |
.13844 |
.13584 |
|
59․․․․․․․․․․․․․․ |
.15568 |
.15272 |
.14985 |
.14706 |
.14435 |
|
60․․․․․․․․․․․․․․ |
.16505 |
.16198 |
.15899 |
.15609 |
.15327 |
|
61․․․․․․․․․․․․․․ |
.17488 |
.17169 |
.16859 |
.16558 |
.16265 |
|
62․․․․․․․․․․․․․․ |
.18518 |
.18187 |
.17866 |
.17554 |
.17251 |
|
63․․․․․․․․․․․․․․ |
.19596 |
.19255 |
.18923 |
.18600 |
.18285 |
|
64․․․․․․․․․․․․․․ |
.20723 |
.20371 |
.20028 |
.19694 |
.19368 |
|
65․․․․․․․․․․․․․․ |
.21898 |
.21535 |
.21181 |
.20836 |
.20500 |
|
66․․․․․․․․․․․․․․ |
.23121 |
.22748 |
.22383 |
.22028 |
.21681 |
|
67․․․․․․․․․․․․․․ |
.24392 |
.24008 |
.23633 |
.23267 |
.22910 |
|
68․․․․․․․․․․․․․․ |
.25711 |
.25317 |
.24932 |
.24556 |
.24189 |
|
69․․․․․․․․․․․․․․ |
.27083 |
.26680 |
.26285 |
.25900 |
.25523 |
|
70․․․․․․․․․․․․․․ |
.28512 |
.28100 |
.27697 |
.27302 |
.26916 |
|
71․․․․․․․․․․․․․․ |
.30007 |
.29587 |
.29176 |
.28773 |
.28378 |
|
72․․․․․․․․․․․․․․ |
.31572 |
.31145 |
.30726 |
.30315 |
.29913 |
|
73․․․․․․․․․․․․․․ |
.33199 |
.32765 |
.32340 |
.31923 |
.31514 |
|
74․․․․․․․․․․․․․․ |
.34871 |
.34431 |
.34000 |
.33577 |
.33162 |
|
75․․․․․․․․․․․․․․ |
.36568 |
.36124 |
.35688 |
.35260 |
.34840 |
|
76․․․․․․․․․․․․․․ |
.38281 |
.37833 |
.37393 |
.36961 |
.36537 |
|
77․․․․․․․․․․․․․․ |
.40006 |
.39555 |
.39113 |
.38677 |
.38249 |
|
78․․․․․․․․․․․․․․ |
.41745 |
.41293 |
.40848 |
.40410 |
.39980 |
|
79․․․․․․․․․․․․․․ |
.43508 |
.43055 |
.42609 |
.42170 |
.41737 |
|
80․․․․․․․․․․․․․․ |
.45303 |
.44850 |
.44404 |
.43964 |
.43531 |
|
81․․․․․․․․․․․․․․ |
.47115 |
.46663 |
.46218 |
.45779 |
.45347 |
|
82․․․․․․․․․․․․․․ |
.48928 |
.48479 |
.48036 |
.47599 |
.47168 |
|
83․․․․․․․․․․․․․․ |
.50744 |
.50298 |
.49858 |
.49424 |
.48995 |
|
84․․․․․․․․․․․․․․ |
.52575 |
.52134 |
.51698 |
.51268 |
.50843 |
|
85․․․․․․․․․․․․․․ |
.54429 |
.53994 |
.53564 |
.53139 |
.52720 |
|
86․․․․․․․․․․․․․․ |
.56257 |
.55829 |
.55406 |
.54988 |
.54574 |
|
87․․․․․․․․․․․․․․ |
.57993 |
.57572 |
.57156 |
.56745 |
.56338 |
|
88․․․․․․․․․․․․․․ |
.59625 |
.59212 |
.58804 |
.58399 |
.57999 |
|
89․․․․․․․․․․․․․․ |
.61191 |
.60786 |
.60384 |
.59987 |
.59594 |
|
90․․․․․․․․․․․․․․ |
.62741 |
.62344 |
.61952 |
.61562 |
.61177 |
|
91․․․․․․․․․․․․․․ |
.64264 |
.63877 |
.63493 |
.63113 |
.62736 |
|
92․․․․․․․․․․․․․․ |
.65703 |
.65326 |
.64951 |
.64580 |
.64212 |
|
93․․․․․․․․․․․․․․ |
.67024 |
.66656 |
.66291 |
.65928 |
.65568 |
|
94․․․․․․․․․․․․․․ |
.68213 |
.67854 |
.67497 |
.67142 |
.66791 |
|
95․․․․․․․․․․․․․․ |
.69255 |
.68903 |
.68554 |
.68207 |
.67863 |
|
96․․․․․․․․․․․․․․ |
.70128 |
.69783 |
.69440 |
.69100 |
.68762 |
|
97․․․․․․․․․․․․․․ |
.70910 |
.70570 |
.70233 |
.69899 |
.69566 |
|
98․․․․․․․․․․․․․․ |
.71587 |
.71252 |
.70920 |
.70590 |
.70263 |
|
99․․․․․․․․․․․․․․ |
.72219 |
.71889 |
.71562 |
.71236 |
.70913 |
|
100․․․․․․․․․․․․․ |
.72847 |
.72522 |
.72189 |
.71877 |
.71558 |
|
101․․․․․․․․․․․․․ |
.73380 |
.73058 |
.72738 |
.72420 |
.72104 |
|
102․․․․․․․․․․․․․ |
.73949 |
.73630 |
.73313 |
.72998 |
.72685 |
|
103․․․․․․․․․․․․․ |
.74695 |
.74381 |
.74068 |
.73758 |
.73449 |
|
104․․․․․․․․․․․․․ |
.75372 |
.75060 |
.74751 |
.74442 |
.74136 |
|
105․․․․․․․․․․․․․ |
.76449 |
.76144 |
.75840 |
.75538 |
.75237 |
|
106․․․․․․․․․․․․․ |
.78311 |
.78021 |
.77732 |
.77444 |
.77157 |
|
107․․․․․․․․․․․․․ |
.81016 |
.80752 |
.80489 |
.80227 |
.79965 |
|
108․․․․․․․․․․․․․ |
.85554 |
.85344 |
.85134 |
.84924 |
.84715 |
|
109․․․․․․․․․․․․․ |
.93400 |
.93300 |
.93200 |
.93100 |
.93000 |
TABLE F(1)—10 PERCENT—TABLE SHOWING FACTORS FOR COMPUTATIONS OF THE ADJUSTED PAYOUT RATE FOR CERTAIN VALUATIONS AND PAYOUT SEQUENCES—APPLICABLE FOR TRANSFERS AFTER NOVEMBER 30, 1983, AND BEFORE MAY 1, 1989
|
(1) Number of months by which the valuation date precedes the first payout |
(2) Factors for payout at the end of each |
||||
|---|---|---|---|---|---|
|
At least |
But less than |
Annual period |
Semi- annual period
|
Quarterly period |
Monthly period |
|
1 |
.976731 |
.965232 |
.957616 |
||
|
1 |
2 |
.992089 |
.969004 |
.957596 |
.950041 |
|
2 |
3 |
.984240 |
.961338 |
.950021 |
|
|
3 |
4 |
.976454 |
.953733 |
.942505 |
|
|
4 |
5 |
.968729 |
.946188 |
||
|
5 |
6 |
.961066 |
.938703 |
||
|
6 |
7 |
.953463 |
.931277 |
||
|
7 |
8 |
.945920 |
|||
|
8 |
9 |
.938436 |
|||
|
9 |
10 |
.931012 |
|||
|
10 |
11 |
.923647 |
|||
|
11 |
12 |
.916340 |
|||
|
12 |
.909091 |
(e) Valuation of charitable remainder unitrusts having certain payout sequences for transfers for which the valuation date is after April 30, 1989, and before May 1, 1999—(1) In general. Except as otherwise provided in paragraph (e)(2) of this section, in the case of transfers for which the valuation date is after April 30, 1989, and before May 1, 1999, the present value of a remainder interest is determined under paragraphs (e)(3) through (e)(6) of this section, provided that the amount of the payout as of any payout date during any taxable year of the trust is not larger than the amount that the trust could distribute on such date under § 1.664–3(a)(1)(v) if the taxable year of the trust were to end on such date. See, however, § 1.7520–3(b) (relating to exceptions to the use of the prescribed tables under certain circumstances).
(2) Transitional rules for valuation of charitable remainder unitrusts. (i) If the valuation date of a transfer to a charitable remainder unitrust is after April 30, 1989, and before June 10, 1994, a transferor can rely upon Notice 89–24, 1989–1 C.B. 660, or Notice 89–60, 1989–1 C.B. 700, in valuing the transferred interest. (See § 601.601(d)(2)(ii)(b) of this chapter.)
(ii) For purposes of sections 2055, 2106, or 2624, if on May 1, 1989, the decedent was mentally incompetent so that the disposition of the property could not be changed, and the decedent died after April 30, 1989, without having regained competency to dispose of the decedent's property, or the decedent died within 90 days of the date that the decedent first regained competency after April 30, 1989, the present value of a remainder interest determined under this section is determined as if the valuation date with respect to the decedent's gross estate is either before May 1, 1989, or after April 30, 1989, at the option of the decedent's executor.
(3) Adjusted payout rate. For transfers for which the valuation date is after April 30, 1989, and before May 1, 1999, the adjusted payout rate is determined by using the appropriate Table F, contained in § 1.664–4(e)(6), for the section 7520 interest rate applicable to the transfer. If the interest rate is between 4.2 and 14 percent, see § 1.664–4(e)(6). If the interest rate is below 4.2 percent or greater than 14 percent, see § 1.664–4(b). See § 1.664–4(e) for rules applicable in determining the adjusted payout rate.
(4) Period is a term of years. If the period described in § 1.664–3(a)(5) is a term of years, the factor that is used in determining the present value of the remainder interest for transfers for which the valuation date is after April 30, 1989, and before May 1, 1999, is the factor under the appropriate adjusted payout rate in Table D in § 1.664–4(e)(6) corresponding to the number of years in the term. If the adjusted payout rate is an amount that is between adjusted payout rates for which factors are provided in Table D, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying the net fair market value (as of the appropriate valuation date) of the property placed in trust by the factor determined under this paragraph. Generally, for purposes of this section, the valuation date is, in the case of an inter vivos transfer, the date on which the property is transferred to the trust by the donor, and, in the case of a testamentary transfer under sections 2055, 2106, or 2624, the valuation date is the date of death. See § 1.664–4(e)(4) for additional rules regarding the valuation date. See § 1.664–4(e)(4) for an example that illustrates the application of this paragraph (e)(4).
(5) Period is the life of one individual. If the period described in § 1.664–3(a)(5) is the life of one individual, the factor that is used in determining the present value of the remainder interest for transfers for which the valuation date is after April 30, 1989, and before May 1, 1999, is the factor in Table U(1) in paragraph (e)(6) of this section under the appropriate adjusted payout. For purposes of the computations described in this paragraph (e)(5), the age of an individual is the age of that individual at the individual's nearest birthday. If the adjusted payout rate is an amount that is between adjusted payout rates for which factors are provided in the appropriate table, a linear interpolation must be made. The rules provided in § 1.664-4(e)(5) apply for determining the present value of the remainder interest. See § 1.664–4(e)(5) for an example illustrating the application of this paragraph (e)(5)(using current actuarial tables).
(6) Actuarial tables for transfers for which the valuation date is after April 30, 1989, and before May 1, 1999. For transfers for which the valuation date is after April 30, 1989, and before May 1, 1999, the present value of a charitable remainder unitrust interest that is dependent on a term of years or the termination of a life interest is determined by using the section 7520 rate and Table D, Tables F(4.2) through F(14.0) in § 1.664–4(e)(6) and Table U(1) of this paragraph (e)(6), as applicable. See, however, § 1.7520–3(b) (relating to exceptions to the use of prescribed tables under certain circumstances). Many actuarial factors not contained in the following tables are contained in Internal Revenue Service Publication 1458, “Actuarial Values, Beta Volume,” (8–89). Publication 1458 is no longer available for purchase from the Superintendent of Documents, United States Government Printing Office, Washington, DC 20402. However, pertinent factors in this publication may be obtained by a written request to: CC:DOM:CORP:R (IRS Publication 1458), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044.
|
TABLE U(1)—UNITRUST SINGLE LIFE REMAINDER FACTORS—BASED ON LIFE TABLE 80CNSMT |
||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|
[Applicable for Transfers After April 30, 1989, and Before May 1, 1999] |
||||||||||
|
Adjusted payout rate |
||||||||||
|
Age |
4.2% |
4.4% |
4.6% |
4.8% |
5.0% |
5.2% |
5.4% |
5.6% |
5.8% |
6.0% |
|
0․․․․․․․․․․․․․․․․ |
.06797 |
.06181 |
.05645 |
.05177 |
.04768 |
.04410 |
.04096 |
.03820 |
.03578 |
.03364 |
|
1․․․․․․․․․․․․․․․․ |
.05881 |
.05243 |
.04686 |
.04199 |
.03773 |
.03400 |
.03072 |
.02784 |
.02531 |
.02308 |
|
2․․․․․․․․․․․․․․․․ |
.06049 |
.05394 |
.04821 |
.04319 |
.03880 |
.03494 |
.03155 |
.02856 |
.02593 |
.02361 |
|
3․․․․․․․․․․․․․․․․ |
.06252 |
.05579 |
.04990 |
.04473 |
.04020 |
.03621 |
.03270 |
.02961 |
.02688 |
.02446 |
|
4․․․․․․․․․․․․․․․․ |
.06479 |
.05788 |
.05182 |
.04650 |
.04183 |
.03771 |
.03408 |
.03087 |
.02804 |
.02553 |
|
5․․․․․․․․․․․․․․․․ |
.06724 |
.06016 |
.05393 |
.04845 |
.04363 |
.03937 |
.03562 |
.03230 |
.02936 |
.02675 |
|
6․․․․․․․․․․․․․․․․ |
.06984 |
.06257 |
.05618 |
.05054 |
.04557 |
.04117 |
.03729 |
.03385 |
.03080 |
.02809 |
|
7․․․․․․․․․․․․․․․․ |
.07259 |
.06513 |
.05856 |
.05276 |
.04764 |
.04310 |
.03909 |
.03552 |
.03236 |
.02954 |
|
8․․․․․․․․․․․․․․․․ |
.07548 |
.06784 |
.06109 |
.05513 |
.04985 |
.04517 |
.04102 |
.03733 |
.03405 |
.03113 |
|
9․․․․․․․․․․․․․․․․ |
.07854 |
.07071 |
.06378 |
.05765 |
.05221 |
.04738 |
.04310 |
.03928 |
.03588 |
.03285 |
|
10․․․․․․․․․․․․․․․․ |
.08176 |
.07374 |
.06663 |
.06033 |
.05473 |
.04976 |
.04533 |
.04138 |
.03786 |
.03471 |
|
11․․․․․․․․․․․․․․․․ |
.08517 |
.07695 |
.06966 |
.06319 |
.05743 |
.05230 |
.04772 |
.04364 |
.04000 |
.03673 |
|
12․․․․․․․․․․․․․․․․ |
.08872 |
.08031 |
.07284 |
.06619 |
.06026 |
.05498 |
.05026 |
.04604 |
.04227 |
.03889 |
|
13․․․․․․․․․․․․․․․․ |
.09238 |
.08378 |
.07612 |
.06929 |
.06320 |
.05776 |
.05289 |
.04853 |
.04463 |
.04113 |
|
14․․․․․․․․․․․․․․․․ |
.09608 |
.08728 |
.07943 |
.07243 |
.06616 |
.06056 |
.05554 |
.05104 |
.04701 |
.04338 |
|
15․․․․․․․․․․․․․․․․ |
.09981 |
.09081 |
.08276 |
.07557 |
.06914 |
.06337 |
.05820 |
.05356 |
.04938 |
.04563 |
|
16․․․․․․․․․․․․․․․․ |
.10356 |
.09435 |
.08612 |
.07874 |
.07213 |
.06619 |
.06086 |
.05607 |
.05176 |
.04787 |
|
17․․․․․․․․․․․․․․․․ |
.10733 |
.09792 |
.08949 |
.08192 |
.07513 |
.06902 |
.06353 |
.05858 |
.05413 |
.05010 |
|
18․․․․․․․․․․․․․․․․ |
.11117 |
.10155 |
.09291 |
.08515 |
.07817 |
.07189 |
.06623 |
.06113 |
.05652 |
.05236 |
|
19․․․․․․․․․․․․․․․․ |
.11509 |
.10526 |
.09642 |
.08847 |
.08130 |
.07484 |
.06901 |
.06375 |
.05899 |
.05469 |
|
20․․․․․․․․․․․․․․․․ |
.11913 |
.10908 |
.10003 |
.09188 |
.08452 |
.07788 |
.07188 |
.06645 |
.06154 |
.05708 |
|
21․․․․․․․․․․․․․․․․ |
.12326 |
.11300 |
.10375 |
.09539 |
.08784 |
.08101 |
.07483 |
.06923 |
.06416 |
.05955 |
|
22․․․․․․․․․․․․․․․․ |
.12753 |
.11705 |
.10758 |
.09902 |
.09127 |
.08426 |
.07789 |
.07212 |
.06688 |
.06212 |
|
23․․․․․․․․․․․․․․․․ |
.13195 |
.12125 |
.11156 |
.10279 |
.09484 |
.08763 |
.08109 |
.07514 |
.06973 |
.06481 |
|
24․․․․․․․․․․․․․․․․ |
.13655 |
.12563 |
.11573 |
.10675 |
.09860 |
.09119 |
.08446 |
.07833 |
.07274 |
.06766 |
|
25․․․․․․․․․․․․․․․․ |
.14136 |
.13022 |
.12010 |
.11091 |
.10255 |
.09495 |
.08802 |
.08171 |
.07595 |
.07069 |
|
26․․․․․․․․․․․․․․․․ |
.14640 |
.13504 |
.12471 |
.11530 |
.10674 |
.09893 |
.09181 |
.08531 |
.07937 |
.07394 |
|
27․․․․․․․․․․․․․․․․ |
.15169 |
.14011 |
.12956 |
.11994 |
.11117 |
.10316 |
.09584 |
.08915 |
.08302 |
.07742 |
|
28․․․․․․․․․․․․․․․․ |
.15721 |
.14542 |
.13465 |
.12482 |
.11583 |
.10762 |
.10010 |
.09322 |
.08691 |
.08112 |
|
29․․․․․․․․․․․․․․․․ |
.16299 |
.15097 |
.13999 |
.12994 |
.12075 |
.11233 |
.10461 |
.09753 |
.09104 |
.08507 |
|
30․․․․․․․․․․․․․․․․ |
.16901 |
.15678 |
.14559 |
.13533 |
.12592 |
.11729 |
.10937 |
.10210 |
.09541 |
.08926 |
|
31․․․․․․․․․․․․․․․․ |
.17531 |
.16287 |
.15146 |
.14099 |
.13137 |
.12254 |
.11441 |
.10694 |
.10006 |
.09372 |
|
32․․․․․․․․․․․․․․․․ |
.18186 |
.16921 |
.15759 |
.14691 |
.13709 |
.12804 |
.11972 |
.11205 |
.10497 |
.09844 |
|
33․․․․․․․․․․․․․․․․ |
.18869 |
.17584 |
.16401 |
.15312 |
.14309 |
.13384 |
.12531 |
.11744 |
.11017 |
.10345 |
|
34․․․․․․․․․․․․․․․․ |
.19578 |
.18273 |
.17070 |
.15961 |
.14937 |
.13992 |
.13119 |
.12312 |
.11565 |
.10874 |
|
35․․․․․․․․․․․․․․․․ |
.20315 |
.18990 |
.17767 |
.16637 |
.15593 |
.14628 |
.13735 |
.12908 |
.12142 |
.11431 |
|
36․․․․․․․․․․․․․․․․ |
.21076 |
.19732 |
.18490 |
.17340 |
.16276 |
.15291 |
.14377 |
.13531 |
.12745 |
.12016 |
|
37․․․․․․․․․․․․․․․․ |
.21863 |
.20501 |
.19239 |
.18071 |
.16987 |
.15982 |
.15049 |
.14182 |
.13377 |
.12628 |
|
38․․․․․․․․․․․․․․․․ |
.22676 |
.21296 |
.20016 |
.18828 |
.17725 |
.16701 |
.15748 |
.14862 |
.14037 |
.13269 |
|
39․․․․․․․․․․․․․․․․ |
.23515 |
.22118 |
.20820 |
.19614 |
.18492 |
.17448 |
.16476 |
.15571 |
.14727 |
.13940 |
|
40․․․․․․․․․․․․․․․․ |
.24379 |
.22967 |
.21652 |
.20428 |
.19288 |
.18225 |
.17234 |
.16310 |
.15447 |
.14641 |
|
41․․․․․․․․․․․․․․․․ |
.25270 |
.23842 |
.22511 |
.21270 |
.20112 |
.19031 |
.18021 |
.17078 |
.16197 |
.15372 |
|
42․․․․․․․․․․․․․․․․ |
.26184 |
.24742 |
.23395 |
.22137 |
.20962 |
.19864 |
.18836 |
.17875 |
.16975 |
.16132 |
|
43․․․․․․․․․․․․․․․․ |
.27123 |
.25666 |
.24305 |
.23031 |
.21840 |
.20724 |
.19679 |
.18700 |
.17782 |
.16921 |
|
44․․․․․․․․․․․․․․․․ |
.28085 |
.26616 |
.25241 |
.23952 |
.22745 |
.21613 |
.20551 |
.19554 |
.18618 |
.17739 |
|
45․․․․․․․․․․․․․․․․ |
.29072 |
.27591 |
.26203 |
.24901 |
.23678 |
.22530 |
.21452 |
.20438 |
.19485 |
.18589 |
|
46․․․․․․․․․․․․․․․․ |
.30082 |
.28591 |
.27191 |
.25875 |
.24639 |
.23476 |
.22381 |
.21352 |
.20382 |
.19468 |
|
47․․․․․․․․․․․․․․․․ |
.31116 |
.29616 |
.28204 |
.26877 |
.25626 |
.24449 |
.23340 |
.22295 |
.21309 |
.20379 |
|
48․․․․․․․․․․․․․․․․ |
.32171 |
.30663 |
.29241 |
.27902 |
.26640 |
.25449 |
.24326 |
.23265 |
.22264 |
.21318 |
|
49․․․․․․․․․․․․․․․․ |
.33245 |
.31730 |
.30300 |
.28950 |
.27676 |
.26473 |
.25336 |
.24262 |
.23246 |
.22285 |
|
50․․․․․․․․․․․․․․․․ |
.34338 |
.32816 |
.31379 |
.30020 |
.28735 |
.27521 |
.26371 |
.25283 |
.24253 |
.23277 |
|
51․․․․․․․․․․․․․․․․ |
.35449 |
.33923 |
.32479 |
.31112 |
.29818 |
.28593 |
.27431 |
.26331 |
.25287 |
.24297 |
|
52․․․․․․․․․․․․․․․․ |
.36582 |
.35053 |
.33603 |
.32230 |
.30927 |
.29692 |
.28520 |
.27408 |
.26352 |
.25349 |
|
53․․․․․․․․․․․․․․․․ |
.37736 |
.36205 |
.34751 |
.33372 |
.32063 |
.30819 |
.29637 |
.28514 |
.27446 |
.26431 |
|
54․․․․․․․․․․․․․․․․ |
.38909 |
.37376 |
.35921 |
.34537 |
.33221 |
.31970 |
.30780 |
.29647 |
.28569 |
.27542 |
|
55․․․․․․․․․․․․․․․․ |
.40099 |
.38568 |
.37111 |
.35724 |
.34404 |
.33146 |
.31949 |
.30807 |
.29719 |
.28681 |
|
56․․․․․․․․․․․․․․․․ |
.41308 |
.39779 |
.38322 |
.36934 |
.35610 |
.34348 |
.33143 |
.31994 |
.30898 |
.29851 |
|
57․․․․․․․․․․․․․․․․ |
.42536 |
.41011 |
.39555 |
.38167 |
.36841 |
.35575 |
.34366 |
.33210 |
.32106 |
.31051 |
|
58․․․․․․․․․․․․․․․․ |
.43781 |
.42262 |
.40810 |
.39422 |
.38096 |
.36828 |
.35615 |
.34454 |
.33344 |
.32281 |
|
59․․․․․․․․․․․․․․․․ |
.45043 |
.43530 |
.42083 |
.40698 |
.39373 |
.38104 |
.36888 |
.35724 |
.34609 |
.33540 |
|
60․․․․․․․․․․․․․․․․ |
.46318 |
.44813 |
.43372 |
.41992 |
.40668 |
.39400 |
.38183 |
.37017 |
.35898 |
.34824 |
|
61․․․․․․․․․․․․․․․․ |
.47602 |
.46107 |
.44674 |
.43299 |
.41979 |
.40713 |
.39497 |
.38329 |
.37207 |
.36129 |
|
62․․․․․․․․․․․․․․․․ |
.48893 |
.47410 |
.45986 |
.44617 |
.43303 |
.42039 |
.40825 |
.39657 |
.38534 |
.37454 |
|
63․․․․․․․․․․․․․․․․ |
.50190 |
.48720 |
.47306 |
.45946 |
.44638 |
.43379 |
.42168 |
.41001 |
.39878 |
.38796 |
|
64․․․․․․․․․․․․․․․․ |
.51494 |
.50038 |
.48636 |
.47286 |
.45986 |
.44733 |
.43526 |
.42362 |
.41240 |
.40158 |
|
65․․․․․․․․․․․․․․․․ |
.52808 |
.51368 |
.49980 |
.48641 |
.47350 |
.46104 |
.44903 |
.43743 |
.42624 |
.41544 |
|
66․․․․․․․․․․․․․․․․ |
.54134 |
.52711 |
.51338 |
.50013 |
.48733 |
.47496 |
.46302 |
.45148 |
.44033 |
.42956 |
|
67․․․․․․․․․․․․․․․․ |
.55471 |
.54068 |
.52712 |
.51401 |
.50134 |
.48908 |
.47723 |
.46577 |
.45467 |
.44394 |
|
68․․․․․․․․․․․․․․․․ |
.56820 |
.55437 |
.54100 |
.52805 |
.51552 |
.50339 |
.49165 |
.48027 |
.46925 |
.45858 |
|
69․․․․․․․․․․․․․․․․ |
.58172 |
.56812 |
.55495 |
.54219 |
.52982 |
.51783 |
.50620 |
.49494 |
.48401 |
.47341 |
|
70․․․․․․․․․․․․․․․․ |
.59526 |
.58190 |
.56894 |
.55637 |
.54417 |
.53234 |
.52086 |
.50971 |
.49889 |
.48838 |
|
71․․․․․․․․․․․․․․․․ |
.60874 |
.59564 |
.58291 |
.57055 |
.55854 |
.54687 |
.53554 |
.52453 |
.51382 |
.50342 |
|
72․․․․․․․․․․․․․․․․ |
.62218 |
.60934 |
.59685 |
.58471 |
.57291 |
.56143 |
.55026 |
.53939 |
.52882 |
.51854 |
|
73․․․․․․․․․․․․․․․․ |
.63557 |
.62301 |
.61078 |
.59887 |
.58728 |
.57600 |
.56501 |
.55431 |
.54389 |
.53373 |
|
74․․․․․․․․․․․․․․․․ |
.64896 |
.63669 |
.62472 |
.61307 |
.60171 |
.59064 |
.57985 |
.56932 |
.55906 |
.54906 |
|
75․․․․․․․․․․․․․․․․ |
.66237 |
.65040 |
.63872 |
.62733 |
.61622 |
.60538 |
.59480 |
.58447 |
.57439 |
.56455 |
|
76․․․․․․․․․․․․․․․․ |
.67581 |
.66416 |
.65279 |
.64168 |
.63083 |
.62023 |
.60988 |
.59977 |
.58989 |
.58023 |
|
77․․․․․․․․․․․․․․․․ |
.68925 |
.67793 |
.66688 |
.65606 |
.64550 |
.63516 |
.62506 |
.61517 |
.60551 |
.59605 |
|
78․․․․․․․․․․․․․․․․ |
.70263 |
.69166 |
.68093 |
.67044 |
.66016 |
.65010 |
.64026 |
.63062 |
.62119 |
.61195 |
|
79․․․․․․․․․․․․․․․․ |
.71585 |
.70525 |
.69486 |
.68468 |
.67471 |
.66495 |
.65538 |
.64600 |
.63681 |
.62780 |
|
80․․․․․․․․․․․․․․․․ |
.72885 |
.71860 |
.70856 |
.69872 |
.68906 |
.67959 |
.67031 |
.66120 |
.65227 |
.64350 |
|
81․․․․․․․․․․․․․․․․ |
.74150 |
.73162 |
.72193 |
.71242 |
.70308 |
.69392 |
.68492 |
.67609 |
.66742 |
.65890 |
|
82․․․․․․․․․․․․․․․․ |
.75376 |
.74425 |
.73490 |
.72572 |
.71671 |
.70785 |
.69915 |
.69059 |
.68219 |
.67393 |
|
83․․․․․․․․․․․․․․․․ |
.76559 |
.75643 |
.74744 |
.73859 |
.72989 |
.72134 |
.71293 |
.70466 |
.69652 |
.68852 |
|
84․․․․․․․․․․․․․․․․ |
.77700 |
.76821 |
.75955 |
.75104 |
.74266 |
.73441 |
.72629 |
.71831 |
.71044 |
.70270 |
|
85․․․․․․․․․․․․․․․․ |
.78805 |
.77961 |
.77130 |
.76311 |
.75505 |
.74711 |
.73929 |
.73158 |
.72399 |
.71652 |
|
86․․․․․․․․․․․․․․․․ |
.79866 |
.79056 |
.78258 |
.77472 |
.76697 |
.75933 |
.75180 |
.74438 |
.73707 |
.72985 |
|
87․․․․․․․․․․․․․․․․ |
.80870 |
.80094 |
.79329 |
.78574 |
.77829 |
.77095 |
.76370 |
.75656 |
.74951 |
.74255 |
|
88․․․․․․․․․․․․․․․․ |
.81825 |
.81081 |
.80348 |
.79623 |
.78908 |
.78202 |
.77506 |
.76818 |
.76139 |
.75469 |
|
89․․․․․․․․․․․․․․․․ |
.82746 |
.82035 |
.81332 |
.80638 |
.79952 |
.79275 |
.78606 |
.77945 |
.77292 |
.76647 |
|
90․․․․․․․․․․․․․․․․ |
.83643 |
.82963 |
.82291 |
.81627 |
.80971 |
.80322 |
.79681 |
.79047 |
.78420 |
.77801 |
|
91․․․․․․․․․․․․․․․․ |
.84503 |
.83854 |
.83212 |
.82578 |
.81950 |
.81330 |
.80716 |
.80109 |
.79509 |
.78915 |
|
92․․․․․․․․․․․․․․․․ |
.85308 |
.84689 |
.84076 |
.83470 |
.82870 |
.82276 |
.81689 |
.81107 |
.80532 |
.79963 |
|
93․․․․․․․․․․․․․․․․ |
.86052 |
.85460 |
.84875 |
.84295 |
.83721 |
.83152 |
.82590 |
.82033 |
.81481 |
.80935 |
|
94․․․․․․․․․․․․․․․․ |
.86729 |
.86163 |
.85602 |
.85046 |
.84496 |
.83951 |
.83412 |
.82877 |
.82348 |
.81823 |
|
95․․․․․․․․․․․․․․․․ |
.87338 |
.86795 |
.86257 |
.85723 |
.85195 |
.84672 |
.84153 |
.83639 |
.83129 |
.82624 |
|
96․․․․․․․․․․․․․․․․ |
.87877 |
.87354 |
.86836 |
.86323 |
.85814 |
.85309 |
.84809 |
.84313 |
.83822 |
.83334 |
|
97․․․․․․․․․․․․․․․․ |
.88365 |
.87861 |
.87362 |
.86867 |
.86375 |
.85888 |
.85405 |
.84926 |
.84450 |
.83979 |
|
98․․․․․․․․․․․․․․․․ |
.88805 |
.88318 |
.87835 |
.87356 |
.86880 |
.86409 |
.85941 |
.85477 |
.85016 |
.84559 |
|
99․․․․․․․․․․․․․․․․ |
.89210 |
.88739 |
.88271 |
.87807 |
.87347 |
.86890 |
.86436 |
.85986 |
.85539 |
.85095 |
|
100․․․․․․․․․․․․․․․ |
.89588 |
.89131 |
.88678 |
.88227 |
.87780 |
.87337 |
.86896 |
.86459 |
.86024 |
.85593 |
|
101․․․․․․․․․․․․․․․ |
.89949 |
.89506 |
.89066 |
.88629 |
.88195 |
.87764 |
.87336 |
.86911 |
.86488 |
.86069 |
|
102․․․․․․․․․․․․․․․ |
.90325 |
.89897 |
.89471 |
.89047 |
.88627 |
.88209 |
.87794 |
.87381 |
.86971 |
.86564 |
|
103․․․․․․․․․․․․․․․ |
.90724 |
.90311 |
.89900 |
.89491 |
.89085 |
.88681 |
.88279 |
.87880 |
.87484 |
.87089 |
|
104․․․․․․․․․․․․․․․ |
.91167 |
.90770 |
.90376 |
.89983 |
.89593 |
.89205 |
.88819 |
.88435 |
.88053 |
.87673 |
|
105․․․․․․․․․․․․․․․ |
.91708 |
.91333 |
.90959 |
.90587 |
.90217 |
.89848 |
.89481 |
.89116 |
.88752 |
.88391 |
|
106․․․․․․․․․․․․․․․ |
.92470 |
.92126 |
.91782 |
.91440 |
.91100 |
.90760 |
.90422 |
.90085 |
.89749 |
.89414 |
|
107․․․․․․․․․․․․․․․ |
.93545 |
.93246 |
.92948 |
.92650 |
.92353 |
.92057 |
.91762 |
.91467 |
.91173 |
.90880 |
|
108․․․․․․․․․․․․․․․ |
.95239 |
.95016 |
.94792 |
.94569 |
.94346 |
.94123 |
.93900 |
.93678 |
.93456 |
.93234 |
|
109․․․․․․․․․․․․․․․ |
.97900 |
.97800 |
.97700 |
.97600 |
.97500 |
.97400 |
.97300 |
.97200 |
.97100 |
.97000 |
|
TABLE U(1)—BASED ON LIFE TABLE 80CNSMT UNITRUST SINGLE LIFE REMAINDER FACTORS |
||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|
[Applicable After April 30, 1989] |
||||||||||
|
Adjusted payout rate |
||||||||||
|
Age |
6.2% |
6.4% |
6.6% |
6.8% |
7.0% |
7.2% |
7.4% |
7.6% |
7.8% |
8.0% |
|
0․․․․․․․․․․․․․․․․ |
.03176 |
.03009 |
.02861 |
.02730 |
.02613 |
.02509 |
.02416 |
.02333 |
.02258 |
.02191 |
|
1․․․․․․․․․․․․․․․․ |
.02110 |
.01936 |
.01781 |
.01644 |
.01522 |
.01413 |
.01316 |
.01229 |
.01150 |
.01080 |
|
2․․․․․․․․․․․․․․․․ |
.02156 |
.01974 |
.01812 |
.01669 |
.01541 |
.01427 |
.01325 |
.01234 |
.01152 |
.01078 |
|
3․․․․․․․․․․․․․․․․ |
.02233 |
.02043 |
.01875 |
.01725 |
.01591 |
.01471 |
.01364 |
.01268 |
.01182 |
.01105 |
|
4․․․․․․․․․․․․․․․․ |
.02330 |
.02132 |
.01956 |
.01800 |
.01660 |
.01535 |
.01422 |
.01322 |
.01231 |
.01149 |
|
5․․․․․․․․․․․․․․․․ |
.02443 |
.02237 |
.02054 |
.01890 |
.01743 |
.01612 |
.01494 |
.01389 |
.01293 |
.01208 |
|
6․․․․․․․․․․․․․․․․ |
.02568 |
.02353 |
.02162 |
.01990 |
.01837 |
.01700 |
.01576 |
.01465 |
.01365 |
.01275 |
|
7․․․․․․․․․․․․․․․․ |
.02704 |
.02480 |
.02280 |
.02102 |
.01941 |
.01798 |
.01668 |
.01552 |
.01446 |
.01351 |
|
8․․․․․․․․․․․․․․․․ |
.02852 |
.02619 |
.02411 |
.02224 |
.02057 |
.01906 |
.01770 |
.01648 |
.01537 |
.01437 |
|
9․․․․․․․․․․․․․․․․ |
.03014 |
.02772 |
.02554 |
.02360 |
.02184 |
.02027 |
.01885 |
.01756 |
.01640 |
.01535 |
|
10․․․․․․․․․․․․․․․․ |
.03190 |
.02938 |
.02711 |
.02508 |
.02325 |
.02160 |
.02012 |
.01877 |
.01755 |
.01645 |
|
11․․․․․․․․․․․․․․․․ |
.03381 |
.03119 |
.02883 |
.02672 |
.02481 |
.02308 |
.02153 |
.02012 |
.01884 |
.01768 |
|
12․․․․․․․․․․․․․․․․ |
.03585 |
.03313 |
.03068 |
.02847 |
.02648 |
.02468 |
.02305 |
.02157 |
.02023 |
.01902 |
|
13․․․․․․․․․․․․․․․․ |
.03798 |
.03515 |
.03260 |
.03030 |
.02822 |
.02635 |
.02464 |
.02310 |
.02170 |
.02042 |
|
14․․․․․․․․․․․․․․․․ |
.04012 |
.03718 |
.03453 |
.03213 |
.02997 |
.02801 |
.02623 |
.02462 |
.02315 |
.02181 |
|
15․․․․․․․․․․․․․․․․ |
.04225 |
.03919 |
.03644 |
.03395 |
.03169 |
.02965 |
.02779 |
.02611 |
.02457 |
.02317 |
|
16․․․․․․․․․․․․․․․․ |
.04436 |
.04120 |
.03833 |
.03574 |
.03339 |
.03126 |
.02932 |
.02756 |
.02595 |
.02449 |
|
17․․․․․․․․․․․․․․․․ |
.04647 |
.04319 |
.04021 |
.03752 |
.03507 |
.03285 |
.03082 |
.02898 |
.02730 |
.02577 |
|
18․․․․․․․․․․․․․․․․ |
.04860 |
.04519 |
.04210 |
.03930 |
.03675 |
.03443 |
.03232 |
.03040 |
.02864 |
.02703 |
|
19․․․․․․․․․․․․․․․․ |
.05079 |
.04725 |
.04404 |
.04113 |
.03847 |
.03606 |
.03386 |
.03185 |
.03001 |
.02833 |
|
20․․․․․․․․․․․․․․․․ |
.05304 |
.04938 |
.04604 |
.04301 |
.04025 |
.03773 |
.03543 |
.03333 |
.03141 |
.02965 |
|
21․․․․․․․․․․․․․․․․ |
.05537 |
.05157 |
.04811 |
.04495 |
.04208 |
.03945 |
.03705 |
.03486 |
.03285 |
.03101 |
|
22․․․․․․․․․․․․․․․․ |
.05779 |
.05385 |
.05025 |
.04698 |
.04398 |
.04125 |
.03874 |
.03645 |
.03435 |
.03242 |
|
23․․․․․․․․․․․․․․․․ |
.06032 |
.05623 |
.05250 |
.04910 |
.04598 |
.04313 |
.04052 |
.03812 |
.03592 |
.03390 |
|
24․․․․․․․․․․․․․․․․ |
.06302 |
.05878 |
.05491 |
.05136 |
.04812 |
.04515 |
.04242 |
.03992 |
.03762 |
.03550 |
|
25․․․․․․․․․․․․․․․․ |
.06589 |
.06150 |
.05748 |
.05380 |
.05042 |
.04733 |
.04448 |
.04187 |
.03946 |
.03725 |
|
26․․․․․․․․․․․․․․․․ |
.06897 |
.06442 |
.06025 |
.05643 |
.05292 |
.04969 |
.04673 |
.04400 |
.04148 |
.03916 |
|
27․․․․․․․․․․․․․․․․ |
.07228 |
.06757 |
.06325 |
.05928 |
.05563 |
.05227 |
.04917 |
.04632 |
.04369 |
.04126 |
|
28․․․․․․․․․․․․․․․․ |
.07582 |
.07094 |
.06646 |
.06234 |
.05854 |
.05504 |
.05182 |
.04884 |
.04609 |
.04355 |
|
29․․․․․․․․․․․․․․․․ |
.07958 |
.07454 |
.06990 |
.06562 |
.06167 |
.05804 |
.05468 |
.05157 |
.04870 |
.04604 |
|
30․․․․․․․․․․․․․․․․ |
.08360 |
.07838 |
.07357 |
.06913 |
.06504 |
.06125 |
.05775 |
.05452 |
.05152 |
.04874 |
|
31․․․․․․․․․․․․․․․․ |
.08788 |
.08249 |
.07751 |
.07291 |
.06866 |
.06472 |
.06108 |
.05771 |
.05457 |
.05167 |
|
32․․․․․․․․․․․․․․․․ |
.09242 |
.08685 |
.08170 |
.07694 |
.07252 |
.06844 |
.06465 |
.06113 |
.05786 |
.05483 |
|
33․․․․․․․․․․․․․․․․ |
.09724 |
.09149 |
.08617 |
.08124 |
.07666 |
.07242 |
.06848 |
.06482 |
.06141 |
.05824 |
|
34․․․․․․․․․․․․․․․․ |
.10234 |
.09641 |
.09091 |
.08581 |
.08107 |
.07667 |
.07257 |
.06876 |
.06521 |
.06191 |
|
35․․․․․․․․․․․․․․․․ |
.10773 |
.10161 |
.09594 |
.09066 |
.08575 |
.08119 |
.07694 |
.07298 |
.06928 |
.06583 |
|
36․․․․․․․․․․․․․․․․ |
.11338 |
.10708 |
.10122 |
.09577 |
.09070 |
.08597 |
.08156 |
.07744 |
.07360 |
.07001 |
|
37․․․․․․․․․․․․․․․․ |
.11932 |
.11283 |
.10680 |
.10117 |
.09592 |
.09102 |
.08645 |
.08217 |
.07818 |
.07444 |
|
38․․․․․․․․․․․․․․․․ |
.12554 |
.11887 |
.11265 |
.10685 |
.10142 |
.09636 |
.09162 |
.08719 |
.08304 |
.07915 |
|
39․․․․․․․․․․․․․․․․ |
.13206 |
.12521 |
.11880 |
.11282 |
.10722 |
.10198 |
.09708 |
.09249 |
.08818 |
.08414 |
|
40․․․․․․․․․․․․․․․․ |
.13888 |
.13184 |
.12526 |
.11909 |
.11332 |
.10791 |
.10284 |
.09808 |
.09361 |
.08942 |
|
41․․․․․․․․․․․․․․․․ |
.14601 |
.13878 |
.13201 |
.12567 |
.11972 |
.11414 |
.10890 |
.10398 |
.09935 |
.09499 |
|
42․․․․․․․․․․․․․․․․ |
.15342 |
.14601 |
.13906 |
.13254 |
.12641 |
.12066 |
.11525 |
.11016 |
.10537 |
.10086 |
|
43․․․․․․․․․․․․․․․․ |
.16112 |
.15353 |
.14640 |
.13970 |
.13340 |
.12747 |
.12189 |
.11663 |
.11168 |
.10701 |
|
44․․․․․․․․․․․․․․․․ |
.16913 |
.16136 |
.15406 |
.14718 |
.14070 |
.13460 |
.12885 |
.12342 |
.11830 |
.11347 |
|
45․․․․․․․․․․․․․․․․ |
.17745 |
.16951 |
.16202 |
.15497 |
.14832 |
.14204 |
.13612 |
.13053 |
.12525 |
.12025 |
|
46․․․․․․․․․․․․․․․․ |
.18608 |
.17796 |
.17030 |
.16308 |
.15625 |
.14981 |
.14372 |
.13796 |
.13251 |
.12735 |
|
47․․․․․․․․․․․․․․․․ |
.19501 |
.18673 |
.17890 |
.17150 |
.16451 |
.15790 |
.15164 |
.14571 |
.14010 |
.13478 |
|
48․․․․․․․․․․․․․․․․ |
.20425 |
.19579 |
.18780 |
.18024 |
.17308 |
.16630 |
.15987 |
.15378 |
.14800 |
.14252 |
|
49․․․․․․․․․․․․․․․․ |
.21375 |
.20514 |
.19698 |
.18926 |
.18193 |
.17499 |
.16840 |
.16214 |
.15620 |
.15056 |
|
50․․․․․․․․․․․․․․․․ |
.22352 |
.21476 |
.20644 |
.19856 |
.19107 |
.18396 |
.17721 |
.17080 |
.16470 |
.15890 |
|
51․․․․․․․․․․․․․․․․ |
.23358 |
.22467 |
.21620 |
.20816 |
.20051 |
.19325 |
.18634 |
.17976 |
.17350 |
.16755 |
|
52․․․․․․․․․․․․․․․․ |
.24396 |
.23490 |
.22628 |
.21809 |
.21030 |
.20288 |
.19581 |
.18908 |
.18267 |
.17655 |
|
53․․․․․․․․․․․․․․․․ |
.25465 |
.24545 |
.23670 |
.22836 |
.22042 |
.21285 |
.20563 |
.19875 |
.19218 |
.18592 |
|
54․․․․․․․․․․․․․․․․ |
.26563 |
.25631 |
.24742 |
.23895 |
.23086 |
.22315 |
.21579 |
.20876 |
.20204 |
.19562 |
|
55․․․․․․․․․․․․․․․․ |
.27692 |
.26747 |
.25846 |
.24986 |
.24164 |
.23379 |
.22628 |
.21911 |
.21225 |
.20568 |
|
56․․․․․․․․․․․․․․․․ |
.28850 |
.27895 |
.26982 |
.26109 |
.25275 |
.24476 |
.23712 |
.22981 |
.22281 |
.21611 |
|
57․․․․․․․․․․․․․․․․ |
.30041 |
.29076 |
.28152 |
.27267 |
.26421 |
.25610 |
.24833 |
.24089 |
.23376 |
.22691 |
|
58․․․․․․․․․․․․․․․․ |
.31263 |
.30288 |
.29355 |
.28460 |
.27602 |
.26780 |
.25991 |
.25234 |
.24508 |
.23811 |
|
59․․․․․․․․․․․․․․․․ |
.32515 |
.31532 |
.30590 |
.29685 |
.28817 |
.27984 |
.27184 |
.26416 |
.25677 |
.24968 |
|
60․․․․․․․․․․․․․․․․ |
.33793 |
.32803 |
.31853 |
.30940 |
.30062 |
.29219 |
.28409 |
.27630 |
.26880 |
.26159 |
|
61․․․․․․․․․․․․․․․․ |
.35093 |
.34098 |
.33141 |
.32220 |
.31335 |
.30483 |
.29663 |
.28873 |
.28113 |
.27381 |
|
62․․․․․․․․․․․․․․․․ |
.36414 |
.35414 |
.34451 |
.33524 |
.32631 |
.31771 |
.30942 |
.30144 |
.29374 |
.28631 |
|
63․․․․․․․․․․․․․․․․ |
.37754 |
.36750 |
.35783 |
.34850 |
.33951 |
.33084 |
.32247 |
.31440 |
.30661 |
.29910 |
|
64․․․․․․․․․․․․․․․․ |
.39115 |
.38108 |
.37137 |
.36200 |
.35296 |
.34422 |
.33579 |
.32765 |
.31978 |
.31217 |
|
65․․․․․․․․․․․․․․․․ |
.40500 |
.39493 |
.38519 |
.37579 |
.36670 |
.35792 |
.34943 |
.34122 |
.33328 |
.32560 |
|
66․․․․․․․․․․․․․․․․ |
.41914 |
.40906 |
.39932 |
.38990 |
.38079 |
.37197 |
.36343 |
.35517 |
.34717 |
.33943 |
|
67․․․․․․․․․․․․․․․․ |
.43355 |
.42350 |
.41376 |
.40434 |
.39521 |
.38636 |
.37780 |
.36950 |
.36145 |
.35365 |
|
68․․․․․․․․․․․․․․․․ |
.44824 |
.43822 |
.42851 |
.41909 |
.40996 |
.40111 |
.39252 |
.38419 |
.37611 |
.36827 |
|
69․․․․․․․․․․․․․․․․ |
.46313 |
.45316 |
.44348 |
.43409 |
.42498 |
.41613 |
.40754 |
.39919 |
.39109 |
.38322 |
|
70․․․․․․․․․․․․․․․․ |
.47818 |
.46827 |
.45864 |
.44929 |
.44020 |
.43137 |
.42279 |
.41445 |
.40634 |
.39845 |
|
71․․․․․․․․․․․․․․․․ |
.49331 |
.48348 |
.47391 |
.46461 |
.45557 |
.44677 |
.43821 |
.42988 |
.42177 |
.41388 |
|
72․․․․․․․․․․․․․․․․ |
.50853 |
.49879 |
.48930 |
.48007 |
.47108 |
.46233 |
.45380 |
.44550 |
.43741 |
.42952 |
|
73․․․․․․․․․․․․․․․․ |
.52384 |
.51421 |
.50482 |
.49566 |
.48674 |
.47805 |
.46957 |
.46130 |
.45324 |
.44538 |
|
74․․․․․․․․․․․․․․․․ |
.53930 |
.52979 |
.52050 |
.51145 |
.50261 |
.49399 |
.48557 |
.47736 |
.46934 |
.46152 |
|
75․․․․․․․․․․․․․․․․ |
.55495 |
.54557 |
.53641 |
.52747 |
.51873 |
.51020 |
.50187 |
.49372 |
.48577 |
.47799 |
|
76․․․․․․․․․․․․․․․․ |
.57079 |
.56157 |
.55256 |
.54374 |
.53513 |
.52670 |
.51847 |
.51041 |
.50253 |
.49483 |
|
77․․․․․․․․․․․․․․․․ |
.58680 |
.57775 |
.56890 |
.56024 |
.55176 |
.54346 |
.53534 |
.52739 |
.51960 |
.51198 |
|
78․․․․․․․․․․․․․․․․ |
.60291 |
.59405 |
.58537 |
.57687 |
.56855 |
.56040 |
.55241 |
.54458 |
.53691 |
.52940 |
|
79․․․․․․․․․․․․․․․․ |
.61898 |
.61032 |
.60184 |
.59353 |
.58537 |
.57738 |
.56954 |
.56185 |
.55431 |
.54691 |
|
80․․․․․․․․․․․․․․․․ |
.63491 |
.62647 |
.61819 |
.61007 |
.60210 |
.59428 |
.58660 |
.57907 |
.57167 |
.56441 |
|
81․․․․․․․․․․․․․․․․ |
.65054 |
.64234 |
.63427 |
.62636 |
.61858 |
.61094 |
.60344 |
.59606 |
.58882 |
.58170 |
|
82․․․․․․․․․․․․․․․․ |
.66582 |
.65784 |
.65000 |
.64229 |
.63472 |
.62727 |
.61994 |
.61274 |
.60566 |
.59870 |
|
83․․․․․․․․․․․․․․․․ |
.68065 |
.67291 |
.66530 |
.65781 |
.65044 |
.64319 |
.63605 |
.62903 |
.62212 |
.61532 |
|
84․․․․․․․․․․․․․․․․ |
.69508 |
.68758 |
.68020 |
.67293 |
.66577 |
.65872 |
.65178 |
.64495 |
.63821 |
.63158 |
|
85․․․․․․․․․․․․․․․․ |
.70915 |
.70190 |
.69475 |
.68770 |
.68076 |
.67392 |
.66718 |
.66054 |
.65399 |
.64754 |
|
86․․․․․․․․․․․․․․․․ |
.72274 |
.71573 |
.70882 |
.70200 |
.69528 |
.68865 |
.68212 |
.67567 |
.66931 |
.66304 |
|
87․․․․․․․․․․․․․․․․ |
.73569 |
.72892 |
.72224 |
.71565 |
.70915 |
.70273 |
.69639 |
.69014 |
.68397 |
.67788 |
|
88․․․․․․․․․․․․․․․․ |
.74807 |
.74154 |
.73509 |
.72872 |
.72243 |
.71622 |
.71009 |
.70403 |
.69805 |
.69214 |
|
89․․․․․․․․․․․․․․․․ |
.76010 |
.75381 |
.74759 |
.74144 |
.73537 |
.72937 |
.72344 |
.71758 |
.71179 |
.70607 |
|
90․․․․․․․․․․․․․․․․ |
.77189 |
.76584 |
.75985 |
.75394 |
.74809 |
.74230 |
.73659 |
.73093 |
.72534 |
.71981 |
|
91․․․․․․․․․․․․․․․․ |
.78327 |
.77746 |
.77171 |
.76603 |
.76040 |
.75484 |
.74933 |
.74388 |
.73850 |
.73316 |
|
92․․․․․․․․․․․․․․․․ |
.79399 |
.78841 |
.78289 |
.77743 |
.77202 |
.76667 |
.76137 |
.75613 |
.75093 |
.74579 |
|
93․․․․․․․․․․․․․․․․ |
.80394 |
.79858 |
.79328 |
.78803 |
.78283 |
.77768 |
.77258 |
.76753 |
.76252 |
.75757 |
|
94․․․․․․․․․․․․․․․․ |
.81303 |
.80788 |
.80278 |
.79773 |
.79272 |
.78776 |
.78284 |
.77797 |
.77315 |
.76837 |
|
95․․․․․․․․․․․․․․․․ |
.82124 |
.81628 |
.81136 |
.80649 |
.80166 |
.79687 |
.79213 |
.78742 |
.78276 |
.77814 |
|
96․․․․․․․․․․․․․․․․ |
.82851 |
.82372 |
.81897 |
.81426 |
.80959 |
.80496 |
.80036 |
.79581 |
.79129 |
.78682 |
|
97․․․․․․․․․․․․․․․․ |
.83512 |
.83048 |
.82588 |
.82132 |
.81679 |
.81230 |
.80785 |
.80343 |
.79905 |
.79471 |
|
98․․․․․․․․․․․․․․․․ |
.84106 |
.83656 |
.83210 |
.82767 |
.82328 |
.81892 |
.81459 |
.81030 |
.80604 |
.80181 |
|
99․․․․․․․․․․․․․․․․ |
.84655 |
.84218 |
.83785 |
.83354 |
.82927 |
.82503 |
.82082 |
.81664 |
.81249 |
.80837 |
|
100․․․․․․․․․․․․․․․ |
.85165 |
.84740 |
.84318 |
.83899 |
.83483 |
.83070 |
.82660 |
.82252 |
.81848 |
.81446 |
|
101․․․․․․․․․․․․․․․ |
.85652 |
.85238 |
.84827 |
.84419 |
.84013 |
.83611 |
.83210 |
.82813 |
.82418 |
.82026 |
|
102․․․․․․․․․․․․․․․ |
.86159 |
.85757 |
.85358 |
.84960 |
.84566 |
.84174 |
.83784 |
.83397 |
.83012 |
.82630 |
|
103․․․․․․․․․․․․․․․ |
.86697 |
.86307 |
.85920 |
.85535 |
.85152 |
.84771 |
.84392 |
.84016 |
.83642 |
.83270 |
|
104․․․․․․․․․․․․․․․ |
.87295 |
.86919 |
.86544 |
.86172 |
.85802 |
.85434 |
.85068 |
.84704 |
.84341 |
.83981 |
|
105․․․․․․․․․․․․․․․ |
.88030 |
.87672 |
.87315 |
.86959 |
.86605 |
.86253 |
.85903 |
.85554 |
.85207 |
.84861 |
|
106․․․․․․․․․․․․․․․ |
.89081 |
.88749 |
.88418 |
.88088 |
.87760 |
.87433 |
.87106 |
.86782 |
.86458 |
.86135 |
|
107․․․․․․․․․․․․․․․ |
.90588 |
.90296 |
.90005 |
.89715 |
.89425 |
.89137 |
.88849 |
.88561 |
.88275 |
.87989 |
|
108․․․․․․․․․․․․․․․ |
.93013 |
.92791 |
.92570 |
.92350 |
.92129 |
.91909 |
.91689 |
.91469 |
.91250 |
.91031 |
|
109․․․․․․․․․․․․․․․ |
.96900 |
.96800 |
.96700 |
.96600 |
.96500 |
.96400 |
.96300 |
.96200 |
.96100 |
.96000 |
|
TABLE U(1)—BASED ON LIFE TABLE 80CNSMTUNITRUST SINGLE LIFE REMAINDER FACTORS |
||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|
[Applicable After April 30, 1989] |
||||||||||
|
Adjusted payout rate |
||||||||||
|
Age |
8.2% |
8.4% |
8.6% |
8.8% |
9.0% |
9.2% |
9.4% |
9.6% |
9.8% |
10.0% |
|
0․․․․․․․․․․․․․․․․ |
.02130 |
.02075 |
.02025 |
.01980 |
.01939 |
.01901 |
.01867 |
.01835 |
.01806 |
.01779 |
|
1․․․․․․․․․․․․․․․․ |
.01017 |
.00960 |
.00908 |
.00861 |
.00819 |
.00780 |
.00745 |
.00712 |
.00683 |
.00655 |
|
2․․․․․․․․․․․․․․․․ |
.01011 |
.00951 |
.00897 |
.00848 |
.00803 |
.00762 |
.00725 |
.00690 |
.00659 |
.00630 |
|
3․․․․․․․․․․․․․․․․ |
.01035 |
.00971 |
.00914 |
.00862 |
.00815 |
.00771 |
.00732 |
.00696 |
.00663 |
.00632 |
|
4․․․․․․․․․․․․․․․․ |
.01076 |
.01009 |
.00948 |
.00894 |
.00843 |
.00798 |
.00756 |
.00718 |
.00683 |
.00650 |
|
5․․․․․․․․․․․․․․․․ |
.01130 |
.01059 |
.00996 |
.00938 |
.00885 |
.00836 |
.00792 |
.00752 |
.00714 |
.00680 |
|
6․․․․․․․․․․․․․․․․ |
.01193 |
.01119 |
.01051 |
.00990 |
.00934 |
.00883 |
.00836 |
.00793 |
.00754 |
.00717 |
|
7․․․․․․․․․․․․․․․․ |
.01265 |
.01187 |
.01116 |
.01051 |
.00992 |
.00938 |
.00888 |
.00842 |
.00800 |
.00762 |
|
8․․․․․․․․․․․․․․․․ |
.01347 |
.01264 |
.01189 |
.01121 |
.01058 |
.01001 |
.00948 |
.00900 |
.00856 |
.00815 |
|
9․․․․․․․․․․․․․․․․ |
.01440 |
.01353 |
.01274 |
.01201 |
.01135 |
.01075 |
.01019 |
.00968 |
.00921 |
.00877 |
|
10․․․․․․․․․․․․․․․․ |
.01544 |
.01453 |
.01369 |
.01293 |
.01223 |
.01159 |
.01101 |
.01046 |
.00997 |
.00950 |
|
11․․․․․․․․․․․․․․․․ |
.01662 |
.01566 |
.01478 |
.01398 |
.01324 |
.01257 |
.01195 |
.01137 |
.01085 |
.01036 |
|
12․․․․․․․․․․․․․․․․ |
.01791 |
.01690 |
.01597 |
.01513 |
.01435 |
.01364 |
.01298 |
.01238 |
.01182 |
.01131 |
|
13․․․․․․․․․․․․․․․․ |
.01926 |
.01820 |
.01722 |
.01634 |
.01552 |
.01477 |
.01408 |
.01344 |
.01285 |
.01231 |
|
14․․․․․․․․․․․․․․․․ |
.02059 |
.01948 |
.01846 |
.01752 |
.01667 |
.01588 |
.01515 |
.01448 |
.01386 |
.01328 |
|
15․․․․․․․․․․․․․․․․ |
.02189 |
.02072 |
.01965 |
.01867 |
.01777 |
.01694 |
.01617 |
.01547 |
.01481 |
.01421 |
|
16․․․․․․․․․․․․․․․․ |
.02315 |
.02192 |
.02080 |
.01977 |
.01882 |
.01795 |
.01714 |
.01640 |
.01572 |
.01508 |
|
17․․․․․․․․․․․․․․․․ |
.02436 |
.02308 |
.02190 |
.02082 |
.01982 |
.01891 |
.01806 |
.01728 |
.01656 |
.01589 |
|
18․․․․․․․․․․․․․․․․ |
.02556 |
.02422 |
.02298 |
.02184 |
.02080 |
.01983 |
.01894 |
.01812 |
.01736 |
.01665 |
|
19․․․․․․․․․․․․․․․․ |
.02679 |
.02537 |
.02408 |
.02288 |
.02178 |
.02077 |
.01983 |
.01897 |
.01817 |
.01742 |
|
20․․․․․․․․․․․․․․․․ |
.02804 |
.02656 |
.02519 |
.02394 |
.02278 |
.02172 |
.02073 |
.01982 |
.01898 |
.01819 |
|
21․․․․․․․․․․․․․․․․ |
.02932 |
.02776 |
.02633 |
.02501 |
.02380 |
.02268 |
.02164 |
.02068 |
.01979 |
.01896 |
|
22․․․․․․․․․․․․․․․․ |
.03065 |
.02902 |
.02751 |
.02613 |
.02485 |
.02367 |
.02258 |
.02157 |
.02063 |
.01976 |
|
23․․․․․․․․․․․․․․․․ |
.03204 |
.03033 |
.02876 |
.02730 |
.02595 |
.02471 |
.02356 |
.02249 |
.02150 |
.02058 |
|
24․․․․․․․․․․․․․․․․ |
.03356 |
.03176 |
.03010 |
.02857 |
.02716 |
.02585 |
.02463 |
.02351 |
.02246 |
.02149 |
|
25․․․․․․․․․․․․․․․․ |
.03520 |
.03332 |
.03158 |
.02997 |
.02848 |
.02710 |
.02582 |
.02463 |
.02352 |
.02249 |
|
26․․․․․․․․․․․․․․․․ |
.03702 |
.03504 |
.03321 |
.03152 |
.02995 |
.02850 |
.02714 |
.02589 |
.02472 |
.02363 |
|
27․․․․․․․․․․․․․․․․ |
.03902 |
.03695 |
.03502 |
.03324 |
.03159 |
.03006 |
.02863 |
.02730 |
.02607 |
.02492 |
|
28․․․․․․․․․․․․․․․․ |
.04120 |
.03902 |
.03700 |
.03513 |
.03339 |
.03178 |
.03027 |
.02887 |
.02757 |
.02635 |
|
29․․․․․․․․․․․․․․․․ |
.04358 |
.04129 |
.03917 |
.03720 |
.03537 |
.03367 |
.03208 |
.03061 |
.02923 |
.02794 |
|
30․․․․․․․․․․․․․․․․ |
.04616 |
.04376 |
.04154 |
.03947 |
.03754 |
.03575 |
.03408 |
.03251 |
.03106 |
.02969 |
|
31․․․․․․․․․․․․․․․․ |
.04897 |
.04646 |
.04413 |
.04195 |
.03993 |
.03804 |
.03627 |
.03463 |
.03309 |
.03165 |
|
32․․․․․․․․․․․․․․․․ |
.05200 |
.04938 |
.04693 |
.04465 |
.04252 |
.04053 |
.03867 |
.03693 |
.03531 |
.03378 |
|
33․․․․․․․․․․․․․․․․ |
.05529 |
.05254 |
.04998 |
.04758 |
.04534 |
.04325 |
.04130 |
.03946 |
.03775 |
.03614 |
|
34․․․․․․․․․․․․․․․․ |
.05883 |
.05595 |
.05326 |
.05075 |
.04840 |
.04620 |
.04414 |
.04221 |
.04040 |
.03870 |
|
35․․․․․․․․․․․․․․․․ |
.06262 |
.05961 |
.05680 |
.05417 |
.05170 |
.04939 |
.04723 |
.04520 |
.04329 |
.04149 |
|
36․․․․․․․․․․․․․․․․ |
.06665 |
.06351 |
.06057 |
.05781 |
.05523 |
.05280 |
.05053 |
.04839 |
.04638 |
.04449 |
|
37․․․․․․․․․․․․․․․․ |
.07094 |
.06766 |
.06459 |
.06171 |
.05900 |
.05646 |
.05407 |
.05182 |
.04971 |
.04771 |
|
38․․․․․․․․․․․․․․․․ |
.07550 |
.07208 |
.06888 |
.06586 |
.06303 |
.06037 |
.05786 |
.05550 |
.05327 |
.05118 |
|
39․․․․․․․․․․․․․․․․ |
.08034 |
.07678 |
.07344 |
.07029 |
.06733 |
.06454 |
.06191 |
.05943 |
.05709 |
.05489 |
|
40․․․․․․․․․․․․․․․․ |
.08547 |
.08177 |
.07828 |
.07499 |
.07190 |
.06898 |
.06623 |
.06363 |
.06118 |
.05886 |
|
41․․․․․․․․․․․․․․․․ |
.09090 |
.08704 |
.08341 |
.07998 |
.07675 |
.07371 |
.07083 |
.06811 |
.06553 |
.06310 |
|
42․․․․․․․․․․․․․․․․ |
.09661 |
.09260 |
.08882 |
.08525 |
.08188 |
.07870 |
.07569 |
.07284 |
.07015 |
.06760 |
|
43․․․․․․․․․․․․․․․․ |
.10260 |
.09844 |
.09451 |
.09080 |
.08729 |
.08397 |
.08083 |
.07785 |
.07503 |
.07236 |
|
44․․․․․․․․․․․․․․․․ |
.10891 |
.10459 |
.10051 |
.09666 |
.09300 |
.08954 |
.08626 |
.08316 |
.08021 |
.07741 |
|
45․․․․․․․․․․․․․․․․ |
.11553 |
.11106 |
.10683 |
.10282 |
.09902 |
.09542 |
.09201 |
.08876 |
.08568 |
.08276 |
|
46․․․․․․․․․․․․․․․․ |
.12247 |
.11784 |
.11346 |
.10930 |
.10536 |
.10161 |
.09806 |
.09468 |
.09146 |
.08841 |
|
47․․․․․․․․․․․․․․․․ |
.12974 |
.12496 |
.12042 |
.11611 |
.11202 |
.10813 |
.10443 |
.10091 |
.09756 |
.09438 |
|
48․․․․․․․․․․․․․․․․ |
.13732 |
.13238 |
.12769 |
.12323 |
.11899 |
.11495 |
.11111 |
.10745 |
.10397 |
.10065 |
|
49․․․․․․․․․․․․․․․․ |
.14520 |
.14011 |
.13526 |
.13064 |
.12625 |
.12207 |
.11809 |
.11429 |
.11066 |
.10721 |
|
50․․․․․․․․․․․․․․․․ |
.15338 |
.14812 |
.14312 |
.13836 |
.13381 |
.12948 |
.12535 |
.12141 |
.11765 |
.11405 |
|
51․․․․․․․․․․․․․․․․ |
.16187 |
.15646 |
.15130 |
.14639 |
.14169 |
.13721 |
.13294 |
.12885 |
.12495 |
.12121 |
|
52․․․․․․․․․․․․․․․․ |
.17072 |
.16516 |
.15985 |
.15478 |
.14993 |
.14531 |
.14088 |
.13665 |
.13261 |
.12873 |
|
53․․․․․․․․․․․․․․․․ |
.17993 |
.17422 |
.16876 |
.16353 |
.15854 |
.15377 |
.14920 |
.14482 |
.14064 |
.13662 |
|
54․․․․․․․․․․․․․․․․ |
.18949 |
.18362 |
.17801 |
.17264 |
.16750 |
.16258 |
.15787 |
.15335 |
.14902 |
.14486 |
|
55․․․․․․․․․․․․․․․․ |
.19940 |
.19339 |
.18763 |
.18212 |
.17683 |
.17176 |
.16690 |
.16224 |
.15777 |
.15348 |
|
56․․․․․․․․․․․․․․․․ |
.20968 |
.20353 |
.19762 |
.19196 |
.18654 |
.18132 |
.17632 |
.17152 |
.16691 |
.16247 |
|
57․․․․․․․․․․․․․․․․ |
.22035 |
.21406 |
.20802 |
.20222 |
.19665 |
.19129 |
.18615 |
.18121 |
.17646 |
.17189 |
|
58․․․․․․․․․․․․․․․․ |
.23142 |
.22499 |
.21881 |
.21287 |
.20717 |
.20168 |
.19640 |
.19132 |
.18643 |
.18172 |
|
59․․․․․․․․․․․․․․․․ |
.24286 |
.23630 |
.23000 |
.22393 |
.21809 |
.21247 |
.20705 |
.20184 |
.19682 |
.19198 |
|
60․․․․․․․․․․․․․․․․ |
.25465 |
.24797 |
.24154 |
.23534 |
.22938 |
.22363 |
.21808 |
.21274 |
.20759 |
.20262 |
|
61․․․․․․․․․․․․․․․․ |
.26676 |
.25996 |
.25341 |
.24710 |
.24101 |
.23513 |
.22946 |
.22399 |
.21871 |
.21361 |
|
62․․․․․․․․․․․․․․․․ |
.27916 |
.27225 |
.26559 |
.25916 |
.25295 |
.24695 |
.24117 |
.23557 |
.23017 |
.22495 |
|
63․․․․․․․․․․․․․․․․ |
.29184 |
.28483 |
.27806 |
.27152 |
.26520 |
.25909 |
.25319 |
.24748 |
.24196 |
.23661 |
|
64․․․․․․․․․․․․․․․․ |
.30483 |
.29772 |
.29085 |
.28421 |
.27779 |
.27157 |
.26555 |
.25973 |
.25409 |
.24863 |
|
65․․․․․․․․․․․․․․․․ |
.31817 |
.31098 |
.30402 |
.29729 |
.29076 |
.28444 |
.27832 |
.27240 |
.26665 |
.26108 |
|
66․․․․․․․․․․․․․․․․ |
.33192 |
.32466 |
.31762 |
.31079 |
.30418 |
.29777 |
.29155 |
.28552 |
.27968 |
.27400 |
|
67․․․․․․․․․․․․․․․․ |
.34609 |
.33876 |
.33164 |
.32474 |
.31805 |
.31156 |
.30525 |
.29913 |
.29319 |
.28742 |
|
68․․․․․․․․․․․․․․․․ |
.36066 |
.35328 |
.34610 |
.33914 |
.33238 |
.32581 |
.31943 |
.31323 |
.30720 |
.30134 |
|
69․․․․․․․․․․․․․․․․ |
.37558 |
.36815 |
.36093 |
.35391 |
.34709 |
.34045 |
.33400 |
.32773 |
.32163 |
.31569 |
|
70․․․․․․․․․․․․․․․․ |
.39078 |
.38332 |
.37606 |
.36900 |
.36213 |
.35545 |
.34894 |
.34260 |
.33643 |
.33042 |
|
71․․․․․․․․․․․․․․․․ |
.40620 |
.39872 |
.39144 |
.38435 |
.37744 |
.37071 |
.36415 |
.35776 |
.35153 |
.34547 |
|
72․․․․․․․․․․․․․․․․ |
.42184 |
.41435 |
.40706 |
.39994 |
.39301 |
.38625 |
.37965 |
.37322 |
.36694 |
.36082 |
|
73․․․․․․․․․․․․․․․․ |
.43771 |
.43023 |
.42293 |
.41581 |
.40886 |
.40207 |
.39545 |
.38899 |
.38267 |
.37651 |
|
74․․․․․․․․․․․․․․․․ |
.45387 |
.44641 |
.43912 |
.43201 |
.42505 |
.41826 |
.41163 |
.40514 |
.39881 |
.39261 |
|
75․․․․․․․․․․․․․․․․ |
.47039 |
.46296 |
.45570 |
.44861 |
.44167 |
.43488 |
.42824 |
.42175 |
.41541 |
.40920 |
|
76․․․․․․․․․․․․․․․․ |
.48729 |
.47991 |
.47269 |
.46563 |
.45872 |
.45196 |
.44534 |
.43886 |
.43251 |
.42630 |
|
77․․․․․․․․․․․․․․․․ |
.50452 |
.49722 |
.49006 |
.48305 |
.47619 |
.46946 |
.46287 |
.45642 |
.45009 |
.44389 |
|
78․․․․․․․․․․․․․․․․ |
.52203 |
.51481 |
.50773 |
.50079 |
.49399 |
.48732 |
.48078 |
.47437 |
.46808 |
.46191 |
|
79․․․․․․․․․․․․․․․․ |
.53966 |
.53254 |
.52556 |
.51870 |
.51198 |
.50538 |
.49891 |
.49255 |
.48632 |
.48019 |
|
80․․․․․․․․․․․․․․․․ |
.55728 |
.55028 |
.54340 |
.53665 |
.53002 |
.52351 |
.51712 |
.51083 |
.50466 |
.49860 |
|
81․․․․․․․․․․․․․․․․ |
.57471 |
.56784 |
.56109 |
.55445 |
.54792 |
.54151 |
.53521 |
.52901 |
.52292 |
.51692 |
|
82․․․․․․․․․․․․․․․․ |
.59186 |
.58512 |
.57850 |
.57199 |
.56558 |
.55927 |
.55307 |
.54697 |
.54097 |
.53506 |
|
83․․․․․․․․․․․․․․․․ |
.60863 |
.60204 |
.59556 |
.58918 |
.58289 |
.57671 |
.57062 |
.56462 |
.55872 |
.55290 |
|
84․․․․․․․․․․․․․․․․ |
.62505 |
.61862 |
.61228 |
.60604 |
.59989 |
.59383 |
.58786 |
.58198 |
.57618 |
.57047 |
|
85․․․․․․․․․․․․․․․․ |
.64118 |
.63491 |
.62873 |
.62263 |
.61663 |
.61070 |
.60486 |
.59911 |
.59343 |
.58783 |
|
86․․․․․․․․․․․․․․․․ |
.65685 |
.65075 |
.64473 |
.63879 |
.63294 |
.62716 |
.62145 |
.61583 |
.61027 |
.60479 |
|
87․․․․․․․․․․․․․․․․ |
.67187 |
.66594 |
.66008 |
.65430 |
.64859 |
.64296 |
.63739 |
.63190 |
.62647 |
.62112 |
|
88․․․․․․․․․․․․․․․․ |
.68631 |
.68054 |
.67485 |
.66923 |
.66367 |
.65818 |
.65276 |
.64740 |
.64211 |
.63688 |
|
89․․․․․․․․․․․․․․․․ |
.70042 |
.69483 |
.68930 |
.68384 |
.67845 |
.67311 |
.66784 |
.66262 |
.65747 |
.65237 |
|
90․․․․․․․․․․․․․․․․ |
.71434 |
.70894 |
.70359 |
.69830 |
.69307 |
.68790 |
.68278 |
.67772 |
.67271 |
.66775 |
|
91․․․․․․․․․․․․․․․․ |
.72789 |
.72266 |
.71750 |
.71239 |
.70733 |
.70232 |
.69736 |
.69246 |
.68760 |
.68280 |
|
92․․․․․․․․․․․․․․․․ |
.74070 |
.73567 |
.73068 |
.72574 |
.72085 |
.71601 |
.71121 |
.70647 |
.70176 |
.69711 |
|
93․․․․․․․․․․․․․․․․ |
.75266 |
.74780 |
.74298 |
.73821 |
.73348 |
.72880 |
.72417 |
.71957 |
.71502 |
.71051 |
|
94․․․․․․․․․․․․․․․․ |
.76363 |
.75893 |
.75428 |
.74967 |
.74510 |
.74057 |
.73608 |
.73163 |
.72722 |
.72285 |
|
95․․․․․․․․․․․․․․․․ |
.77356 |
.76901 |
.76451 |
.76005 |
.75562 |
.75123 |
.74688 |
.74257 |
.73829 |
.73405 |
|
96․․․․․․․․․․․․․․․․ |
.78237 |
.77797 |
.77360 |
.76927 |
.76497 |
.76071 |
.75648 |
.75229 |
.74813 |
.74401 |
|
97․․․․․․․․․․․․․․․․ |
.79039 |
.78612 |
.78187 |
.77766 |
.77348 |
.76934 |
.76523 |
.76115 |
.75710 |
.75308 |
|
98․․․․․․․․․․․․․․․․ |
.79762 |
.79345 |
.78932 |
.78522 |
.78115 |
.77711 |
.77310 |
.76913 |
.76518 |
.76126 |
|
99․․․․․․․․․․․․․․․․ |
.80429 |
.80023 |
.79620 |
.79220 |
.78823 |
.78429 |
.78038 |
.77649 |
.77264 |
.76881 |
|
100․․․․․․․․․․․․․․․ |
.81047 |
.80651 |
.80258 |
.79867 |
.79479 |
.79094 |
.78712 |
.78332 |
.77955 |
.77580 |
|
101․․․․․․․․․․․․․․․ |
.81636 |
.81249 |
.80865 |
.80483 |
.80104 |
.79727 |
.79352 |
.78981 |
.78611 |
.78244 |
|
102․․․․․․․․․․․․․․․ |
.82250 |
.81872 |
.81497 |
.81124 |
.80754 |
.80386 |
.80020 |
.79656 |
.79295 |
.78936 |
|
103․․․․․․․․․․․․․․․ |
.82900 |
.82532 |
.82167 |
.81804 |
.81442 |
.81083 |
.80726 |
.80371 |
.80018 |
.79667 |
|
104․․․․․․․․․․․․․․․ |
.83622 |
.83266 |
.82911 |
.82558 |
.82207 |
.81858 |
.81510 |
.81165 |
.80821 |
.80479 |
|
105․․․․․․․․․․․․․․․ |
.84517 |
.84174 |
.83833 |
.83494 |
.83156 |
.82819 |
.82485 |
.82151 |
.81820 |
.81489 |
|
106․․․․․․․․․․․․․․․ |
.85814 |
.85494 |
.85175 |
.84857 |
.84540 |
.84225 |
.83911 |
.83598 |
.83286 |
.82975 |
|
107․․․․․․․․․․․․․․․ |
.87704 |
.87420 |
.87136 |
.86853 |
.86571 |
.86290 |
.86009 |
.85729 |
.85450 |
.85171 |
|
108․․․․․․․․․․․․․․․ |
.90812 |
.90593 |
.90375 |
.90156 |
.89939 |
.89721 |
.89504 |
.89286 |
.89070 |
.88853 |
|
109․․․․․․․․․․․․․․․ |
.95900 |
.95800 |
.95700 |
.95600 |
.95500 |
.95400 |
.95300 |
.95200 |
.95100 |
.95000 |
|
TABLE U(1)—BASED ON LIFE TABLE 80CNSMT UNITRUST SINGLE LIFE REMAINDER FACTORS |
||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|
[Applicable After April 30, 1989] |
||||||||||
|
Adjusted payout rate |
||||||||||
|
Age |
10.2% |
10.4% |
10.6% |
10.8% |
11.0% |
11.2% |
11.4% |
11.6% |
11.8% |
12.0% |
|
0․․․․․․․․․․․․․․․․ |
.01754 |
.01731 |
.01710 |
.01690 |
.01671 |
.01654 |
.01638 |
.01622 |
.01608 |
.01594 |
|
1․․․․․․․․․․․․․․․․ |
.00630 |
.00607 |
.00585 |
.00565 |
.00547 |
.00530 |
.00514 |
.00499 |
.00485 |
.00472 |
|
2․․․․․․․․․․․․․․․․ |
.00604 |
.00579 |
.00557 |
.00536 |
.00516 |
.00498 |
.00481 |
.00465 |
.00451 |
.00437 |
|
3․․․․․․․․․․․․․․․․ |
.00604 |
.00578 |
.00554 |
.00532 |
.00511 |
.00492 |
.00474 |
.00458 |
.00442 |
.00427 |
|
4․․․․․․․․․․․․․․․․ |
.00621 |
.00593 |
.00568 |
.00544 |
.00522 |
.00502 |
.00483 |
.00465 |
.00448 |
.00433 |
|
5․․․․․․․․․․․․․․․․ |
.00648 |
.00619 |
.00592 |
.00567 |
.00544 |
.00522 |
.00502 |
.00483 |
.00465 |
.00449 |
|
6․․․․․․․․․․․․․․․․ |
.00684 |
.00653 |
.00624 |
.00597 |
.00572 |
.00549 |
.00528 |
.00507 |
.00489 |
.00471 |
|
7․․․․․․․․․․․․․․․․ |
.00726 |
.00693 |
.00663 |
.00634 |
.00608 |
.00583 |
.00560 |
.00539 |
.00518 |
.00499 |
|
8․․․․․․․․․․․․․․․․ |
.00777 |
.00742 |
.00709 |
.00679 |
.00651 |
.00624 |
.00600 |
.00577 |
.00555 |
.00535 |
|
9․․․․․․․․․․․․․․․․ |
.00837 |
.00800 |
.00765 |
.00733 |
.00703 |
.00675 |
.00649 |
.00625 |
.00602 |
.00580 |
|
10․․․․․․․․․․․․․․․․ |
.00908 |
.00868 |
.00832 |
.00797 |
.00765 |
.00736 |
.00708 |
.00682 |
.00657 |
.00634 |
|
11․․․․․․․․․․․․․․․․ |
.00991 |
.00949 |
.00910 |
.00874 |
.00840 |
.00808 |
.00779 |
.00751 |
.00725 |
.00700 |
|
12․․․․․․․․․․․․․․․․ |
.01083 |
.01039 |
.00997 |
.00959 |
.00923 |
.00890 |
.00858 |
.00829 |
.00801 |
.00775 |
|
13․․․․․․․․․․․․․․․․ |
.01181 |
.01134 |
.01090 |
.01049 |
.01012 |
.00976 |
.00943 |
.00912 |
.00883 |
.00855 |
|
14․․․․․․․․․․․․․․․․ |
.01275 |
.01226 |
.01180 |
.01137 |
.01097 |
.01060 |
.01025 |
.00992 |
.00961 |
.00932 |
|
15․․․․․․․․․․․․․․․․ |
.01365 |
.01313 |
.01264 |
.01219 |
.01177 |
.01138 |
.01101 |
.01066 |
.01034 |
.01003 |
|
16․․․․․․․․․․․․․․․․ |
.01449 |
.01394 |
.01343 |
.01295 |
.01251 |
.01209 |
.01171 |
.01134 |
.01100 |
.01068 |
|
17․․․․․․․․․․․․․․․․ |
.01526 |
.01469 |
.01415 |
.01365 |
.01318 |
.01274 |
.01233 |
.01195 |
.01159 |
.01125 |
|
18․․․․․․․․․․․․․․․․ |
.01600 |
.01539 |
.01482 |
.01430 |
.01380 |
.01334 |
.01291 |
.01251 |
.01213 |
.01177 |
|
19․․․․․․․․․․․․․․․․ |
.01673 |
.01609 |
.01550 |
.01494 |
.01442 |
.01393 |
.01348 |
.01305 |
.01265 |
.01227 |
|
20․․․․․․․․․․․․․․․․ |
.01747 |
.01679 |
.01616 |
.01557 |
.01502 |
.01451 |
.01403 |
.01358 |
.01316 |
.01276 |
|
21․․․․․․․․․․․․․․․․ |
.01820 |
.01748 |
.01682 |
.01620 |
.01562 |
.01508 |
.01457 |
.01409 |
.01365 |
.01323 |
|
22․․․․․․․․․․․․․․․․ |
.01895 |
.01819 |
.01749 |
.01683 |
.01622 |
.01565 |
.01511 |
.01461 |
.01414 |
.01369 |
|
23․․․․․․․․․․․․․․․․ |
.01972 |
.01893 |
.01818 |
.01749 |
.01684 |
.01624 |
.01567 |
.01514 |
.01464 |
.01417 |
|
24․․․․․․․․․․․․․․․․ |
.02058 |
.01974 |
.01895 |
.01822 |
.01753 |
.01689 |
.01629 |
.01572 |
.01519 |
.01469 |
|
25․․․․․․․․․․․․․․․․ |
.02154 |
.02064 |
.01981 |
.01903 |
.01830 |
.01762 |
.01698 |
.01638 |
.01582 |
.01529 |
|
26․․․․․․․․․․․․․․․․ |
.02262 |
.02167 |
.02079 |
.01996 |
.01919 |
.01847 |
.01779 |
.01715 |
.01655 |
.01599 |
|
27․․․․․․․․․․․․․․․․ |
.02385 |
.02284 |
.02191 |
.02103 |
.02021 |
.01944 |
.01872 |
.01804 |
.01740 |
.01680 |
|
28․․․․․․․․․․․․․․․․ |
.02521 |
.02415 |
.02316 |
.02222 |
.02135 |
.02053 |
.01977 |
.01904 |
.01836 |
.01772 |
|
29․․․․․․․․․․․․․․․․ |
.02673 |
.02561 |
.02455 |
.02357 |
.02264 |
.02177 |
.02095 |
.02018 |
.01946 |
.01877 |
|
30․․․․․․․․․․․․․․․․ |
.02842 |
.02723 |
.02611 |
.02506 |
.02407 |
.02315 |
.02227 |
.02146 |
.02068 |
.01996 |
|
31․․․․․․․․․․․․․․․․ |
.03030 |
.02903 |
.02784 |
.02673 |
.02568 |
.02470 |
.02377 |
.02290 |
.02207 |
.02130 |
|
32․․․․․․․․․․․․․․․․ |
.03235 |
.03101 |
.02976 |
.02857 |
.02746 |
.02641 |
.02543 |
.02450 |
.02362 |
.02279 |
|
33․․․․․․․․․․․․․․․․ |
.03463 |
.03321 |
.03188 |
.03062 |
.02944 |
.02833 |
.02728 |
.02629 |
.02535 |
.02447 |
|
34․․․․․․․․․․․․․․․․ |
.03711 |
.03561 |
.03419 |
.03286 |
.03161 |
.03043 |
.02931 |
.02826 |
.02726 |
.02632 |
|
35․․․․․․․․․․․․․․․․ |
.03981 |
.03822 |
.03672 |
.03531 |
.03398 |
.03273 |
.03154 |
.03042 |
.02936 |
.02836 |
|
36․․․․․․․․․․․․․․․․ |
.04271 |
.04103 |
.03945 |
.03796 |
.03655 |
.03522 |
.03396 |
.03277 |
.03164 |
.03057 |
|
37․․․․․․․․․․․․․․․․ |
.04584 |
.04407 |
.04239 |
.04081 |
.03932 |
.03791 |
.03657 |
.03531 |
.03411 |
.03297 |
|
38․․․․․․․․․․․․․․․․ |
.04920 |
.04733 |
.04556 |
.04389 |
.04231 |
.04082 |
.03940 |
.03806 |
.03679 |
.03558 |
|
39․․․․․․․․․․․․․․․․ |
.05280 |
.05083 |
.04897 |
.04721 |
.04554 |
.04396 |
.04246 |
.04103 |
.03968 |
.03840 |
|
40․․․․․․․․․․․․․․․․ |
.05667 |
.05459 |
.05263 |
.05077 |
.04901 |
.04733 |
.04575 |
.04424 |
.04280 |
.04144 |
|
41․․․․․․․․․․․․․․․․ |
.06080 |
.05861 |
.05655 |
.05459 |
.05272 |
.05096 |
.04928 |
.04768 |
.04617 |
.04472 |
|
42․․․․․․․․․․․․․․․․ |
.06518 |
.06289 |
.06071 |
.05864 |
.05668 |
.05482 |
.05305 |
.05136 |
.04975 |
.04822 |
|
43․․․․․․․․․․․․․․․․ |
.06982 |
.06742 |
.06513 |
.06296 |
.06089 |
.05893 |
.05706 |
.05528 |
.05358 |
.05196 |
|
44․․․․․․․․․․․․․․․․ |
.07475 |
.07223 |
.06983 |
.06754 |
.06537 |
.06330 |
.06133 |
.05945 |
.05766 |
.05595 |
|
45․․․․․․․․․․․․․․․․ |
.07998 |
.07733 |
.07481 |
.07242 |
.07014 |
.06796 |
.06588 |
.06390 |
.06202 |
.06021 |
|
46․․․․․․․․․․․․․․․․ |
.08550 |
.08273 |
.08010 |
.07758 |
.07519 |
.07290 |
.07072 |
.06864 |
.06665 |
.06474 |
|
47․․․․․․․․․․․․․․․․ |
.09134 |
.08845 |
.08569 |
.08306 |
.08055 |
.07815 |
.07586 |
.07367 |
.07157 |
.06957 |
|
48․․․․․․․․․․․․․․․․ |
.09748 |
.09446 |
.09158 |
.08882 |
.08619 |
.08368 |
.08128 |
.07898 |
.07678 |
.07467 |
|
49․․․․․․․․․․․․․․․․ |
.10391 |
.10076 |
.09775 |
.09487 |
.09212 |
.08949 |
.08697 |
.08456 |
.08225 |
.08003 |
|
50․․․․․․․․․․․․․․․․ |
.11062 |
.10734 |
.10420 |
.10120 |
.09832 |
.09557 |
.09293 |
.09041 |
.08798 |
.08566 |
|
51․․․․․․․․․․․․․․․․ |
.11764 |
.11423 |
.11096 |
.10783 |
.10483 |
.10195 |
.09919 |
.09655 |
.09401 |
.09158 |
|
52․․․․․․․․․․․․․․․․ |
.12503 |
.12148 |
.11807 |
.11481 |
.11168 |
.10868 |
.10581 |
.10304 |
.10039 |
.09784 |
|
53․․․․․․․․․․․․․․․․ |
.13278 |
.12909 |
.12556 |
.12216 |
.11891 |
.11578 |
.11278 |
.10989 |
.10712 |
.10445 |
|
54․․․․․․․․․․․․․․․․ |
.14088 |
.13706 |
.13339 |
.12986 |
.12648 |
.12322 |
.12009 |
.11709 |
.11419 |
.11141 |
|
55․․․․․․․․․․․․․․․․ |
.14936 |
.14540 |
.14159 |
.13793 |
.13442 |
.13103 |
.12778 |
.12464 |
.12163 |
.11872 |
|
56․․․․․․․․․․․․․․․․ |
.15821 |
.15412 |
.15018 |
.14639 |
.14274 |
.13923 |
.13584 |
.13258 |
.12944 |
.12642 |
|
57․․․․․․․․․․․․․․․․ |
.16749 |
.16326 |
.15918 |
.15526 |
.15148 |
.14784 |
.14433 |
.14094 |
.13768 |
.13453 |
|
58․․․․․․․․․․․․․․․․ |
.17719 |
.17282 |
.16862 |
.16456 |
.16065 |
.15688 |
.15324 |
.14973 |
.14634 |
.14306 |
|
59․․․․․․․․․․․․․․․․ |
.18731 |
.18281 |
.17847 |
.17429 |
.17025 |
.16634 |
.16258 |
.15894 |
.15543 |
.15203 |
|
60․․․․․․․․․․․․․․․․ |
.19782 |
.19319 |
.18872 |
.18440 |
.18023 |
.17621 |
.17231 |
.16855 |
.16491 |
.16139 |
|
61․․․․․․․․․․․․․․․․ |
.20869 |
.20393 |
.19934 |
.19489 |
.19060 |
.18644 |
.18242 |
.17854 |
.17477 |
.17113 |
|
62․․․․․․․․․․․․․․․․ |
.21990 |
.21502 |
.21029 |
.20573 |
.20131 |
.19703 |
.19289 |
.18887 |
.18499 |
.18123 |
|
63․․․․․․․․․․․․․․․․ |
.23144 |
.22644 |
.22159 |
.21690 |
.21236 |
.20796 |
.20370 |
.19956 |
.19556 |
.19167 |
|
64․․․․․․․․․․․․․․․․ |
.24335 |
.23823 |
.23326 |
.22845 |
.22379 |
.21927 |
.21489 |
.21063 |
.20651 |
.20250 |
|
65․․․․․․․․․․․․․․․․ |
.25568 |
.25045 |
.24537 |
.24044 |
.23566 |
.23103 |
.22653 |
.22216 |
.21791 |
.21379 |
|
66․․․․․․․․․․․․․․․․ |
.26850 |
.26316 |
.25797 |
.25293 |
.24804 |
.24329 |
.23868 |
.23420 |
.22984 |
.22560 |
|
67․․․․․․․․․․․․․․․․ |
.28182 |
.27637 |
.27108 |
.26594 |
.26095 |
.25609 |
.25137 |
.24678 |
.24231 |
.23797 |
|
68․․․․․․․․․․․․․․․․ |
.29565 |
.29011 |
.28472 |
.27949 |
.27439 |
.26943 |
.26461 |
.25991 |
.25534 |
.25089 |
|
69․․․․․․․․․․․․․․․․ |
.30991 |
.30429 |
.29882 |
.29349 |
.28830 |
.28325 |
.27833 |
.27354 |
.26887 |
.26432 |
|
70․․․․․․․․․․․․․․․․ |
.32457 |
.31887 |
.31332 |
.30791 |
.30264 |
.29750 |
.29249 |
.28760 |
.28284 |
.27820 |
|
71․․․․․․․․․․․․․․․․ |
.33955 |
.33378 |
.32816 |
.32267 |
.31732 |
.31210 |
.30701 |
.30204 |
.29719 |
.29246 |
|
72․․․․․․․․․․․․․․․․ |
.35485 |
.34902 |
.34333 |
.33778 |
.33236 |
.32707 |
.32190 |
.31686 |
.31193 |
.30711 |
|
73․․․․․․․․․․․․․․․․ |
.37049 |
.36461 |
.35887 |
.35326 |
.34778 |
.34242 |
.33719 |
.33207 |
.32707 |
.32218 |
|
74․․․․․․․․․․․․․․․․ |
.38656 |
.38064 |
.37485 |
.36920 |
.36366 |
.35825 |
.35296 |
.34778 |
.34272 |
.33776 |
|
75․․․․․․․․․․․․․․․․ |
.40312 |
.39717 |
.39136 |
.38566 |
.38009 |
.37464 |
.36930 |
.36407 |
.35895 |
.35394 |
|
76․․․․․․․․․․․․․․․․ |
.42022 |
.41426 |
.40842 |
.40271 |
.39711 |
.39163 |
.38625 |
.38099 |
.37583 |
.37077 |
|
77․․․․․․․․․․․․․․․․ |
.43782 |
.43187 |
.42603 |
.42031 |
.41470 |
.40920 |
.40380 |
.39851 |
.39332 |
.38823 |
|
78․․․․․․․․․․․․․․․․ |
.45586 |
.44992 |
.44410 |
.43839 |
.43278 |
.42728 |
.42188 |
.41658 |
.41138 |
.40627 |
|
79․․․․․․․․․․․․․․․․ |
.47418 |
.46828 |
.46248 |
.45679 |
.45120 |
.44572 |
.44033 |
.43503 |
.42983 |
.42472 |
|
80․․․․․․․․․․․․․․․․ |
.49264 |
.48679 |
.48103 |
.47538 |
.46982 |
.46436 |
.45900 |
.45372 |
.44853 |
.44343 |
|
81․․․․․․․․․․․․․․․․ |
.51103 |
.50524 |
.49954 |
.49394 |
.48843 |
.48301 |
.47768 |
.47243 |
.46727 |
.46219 |
|
82․․․․․․․․․․․․․․․․ |
.52925 |
.52352 |
.51789 |
.51235 |
.50690 |
.50153 |
.49624 |
.49104 |
.48591 |
.48087 |
|
83․․․․․․․․․․․․․․․․ |
.54718 |
.54154 |
.53598 |
.53051 |
.52512 |
.51981 |
.51459 |
.50943 |
.50436 |
.49936 |
|
84․․․․․․․․․․․․․․․․ |
.56484 |
.55930 |
.55383 |
.54844 |
.54313 |
.53789 |
.53273 |
.52764 |
.52262 |
.51767 |
|
85․․․․․․․․․․․․․․․․ |
.58231 |
.57686 |
.57149 |
.56619 |
.56096 |
.55581 |
.55072 |
.54571 |
.54076 |
.53588 |
|
86․․․․․․․․․․․․․․․․ |
.59939 |
.59405 |
.58878 |
.58358 |
.57845 |
.57339 |
.56839 |
.56346 |
.55858 |
.55377 |
|
87․․․․․․․․․․․․․․․․ |
.61583 |
.61061 |
.60545 |
.60035 |
.59532 |
.59035 |
.58545 |
.58060 |
.57581 |
.57108 |
|
88․․․․․․․․․․․․․․․․ |
.63171 |
.62661 |
.62156 |
.61658 |
.61165 |
.60678 |
.60196 |
.59721 |
.59251 |
.58786 |
|
89․․․․․․․․․․․․․․․․ |
.64733 |
.64235 |
.63742 |
.63255 |
.62774 |
.62298 |
.61827 |
.61361 |
.60900 |
.60444 |
|
90․․․․․․․․․․․․․․․․ |
.66285 |
.65801 |
.65321 |
.64847 |
.64377 |
.63913 |
.63453 |
.62998 |
.62548 |
.62103 |
|
91․․․․․․․․․․․․․․․․ |
.67804 |
.67334 |
.66868 |
.66407 |
.65950 |
.65498 |
.65050 |
.64607 |
.64169 |
.63735 |
|
92․․․․․․․․․․․․․․․․ |
.69250 |
.68793 |
.68341 |
.67893 |
.67450 |
.67011 |
.66575 |
.66144 |
.65718 |
.65295 |
|
93․․․․․․․․․․․․․․․․ |
.70604 |
.70162 |
.69723 |
.69288 |
.68858 |
.68431 |
.68008 |
.67589 |
.67174 |
.66762 |
|
94․․․․․․․․․․․․․․․․ |
.71852 |
.71422 |
.70997 |
.70575 |
.70156 |
.69742 |
.69331 |
.68923 |
.68519 |
.68119 |
|
95․․․․․․․․․․․․․․․․ |
.72984 |
.72567 |
.72154 |
.71744 |
.71337 |
.70934 |
.70534 |
.70137 |
.69744 |
.69354 |
|
96․․․․․․․․․․․․․․․․ |
.73992 |
.73586 |
.73183 |
.72784 |
.72388 |
.71995 |
.71605 |
.71218 |
.70835 |
.70454 |
|
97․․․․․․․․․․․․․․․․ |
.74910 |
.74514 |
.74122 |
.73733 |
.73346 |
.72963 |
.72582 |
.72205 |
.71830 |
.71458 |
|
98․․․․․․․․․․․․․․․․ |
.75737 |
.75351 |
.74967 |
.74587 |
.74209 |
.73835 |
.73463 |
.73093 |
.72727 |
.72363 |
|
99․․․․․․․․․․․․․․․․ |
.76501 |
.76123 |
.75748 |
.75376 |
.75007 |
.74640 |
.74276 |
.73914 |
.73555 |
.73198 |
|
100․․․․․․․․․․․․․․․ |
.77208 |
.76838 |
.76471 |
.76107 |
.75745 |
.75385 |
.75028 |
.74673 |
.74321 |
.73971 |
|
101․․․․․․․․․․․․․․․ |
.77879 |
.77517 |
.77157 |
.76800 |
.76444 |
.76092 |
.75741 |
.75392 |
.75046 |
.74702 |
|
102․․․․․․․․․․․․․․․ |
.78579 |
.78224 |
.77871 |
.77521 |
.77173 |
.76827 |
.76483 |
.76141 |
.75801 |
.75463 |
|
103․․․․․․․․․․․․․․․ |
.79318 |
.78971 |
.78626 |
.78283 |
.77942 |
.77604 |
.77266 |
.76931 |
.76598 |
.76267 |
|
104․․․․․․․․․․․․․․․ |
.80139 |
.79801 |
.79464 |
.79129 |
.78796 |
.78465 |
.78136 |
.77808 |
.77482 |
.77157 |
|
105․․․․․․․․․․․․․․․ |
.81161 |
.80834 |
.80508 |
.80184 |
.79861 |
.79540 |
.79220 |
.78902 |
.78585 |
.78270 |
|
106․․․․․․․․․․․․․․․ |
.82665 |
.82357 |
.82049 |
.81743 |
.81438 |
.81134 |
.80831 |
.80530 |
.80229 |
.79930 |
|
107․․․․․․․․․․․․․․․ |
.84893 |
.84616 |
.84340 |
.84064 |
.83789 |
.83515 |
.83241 |
.82969 |
.82696 |
.82425 |
|
108․․․․․․․․․․․․․․․ |
.88637 |
.88421 |
.88205 |
.87989 |
.87774 |
.87559 |
.87344 |
.87129 |
.86915 |
.86701 |
|
109․․․․․․․․․․․․․․․ |
.94900 |
.94800 |
.94700 |
.94600 |
.94500 |
.94400 |
.94300 |
.94200 |
.94100 |
.94000 |
|
TABLE U(1)—BASED ON LIFE TABLE 80CNSMT UNITRUST SINGLE LIFE REMAINDER FACTORS |
||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|
[Applicable After April 30, 1989] |
||||||||||
|
Adjusted payout rate |
||||||||||
|
Age |
12.2% |
12.4% |
12.6% |
12.8% |
13.0% |
13.2% |
13.4% |
13.6% |
13.8% |
14.0% |
|
0․․․․․․․․․․․․․․․․ |
.01581 |
.01569 |
.01557 |
.01546 |
.01536 |
.01526 |
.01516 |
.01507 |
.01499 |
.01490 |
|
1․․․․․․․․․․․․․․․․ |
.00459 |
.00448 |
.00437 |
.00426 |
.00417 |
.00407 |
.00399 |
.00390 |
.00382 |
.00375 |
|
2․․․․․․․․․․․․․․․․ |
.00424 |
.00412 |
.00400 |
.00389 |
.00379 |
.00369 |
.00360 |
.00352 |
.00343 |
.00335 |
|
3․․․․․․․․․․․․․․․․ |
.00414 |
.00401 |
.00389 |
.00377 |
.00366 |
.00356 |
.00346 |
.00337 |
.00328 |
.00320 |
|
4․․․․․․․․․․․․․․․․ |
.00418 |
.00404 |
.00391 |
.00379 |
.00368 |
.00357 |
.00347 |
.00337 |
.00327 |
.00319 |
|
5․․․․․․․․․․․․․․․․ |
.00433 |
.00418 |
.00405 |
.00391 |
.00379 |
.00368 |
.00357 |
.00346 |
.00336 |
.00327 |
|
6․․․․․․․․․․․․․․․․ |
.00454 |
.00439 |
.00424 |
.00410 |
.00397 |
.00384 |
.00372 |
.00361 |
.00351 |
.00341 |
|
7․․․․․․․․․․․․․․․․ |
.00482 |
.00465 |
.00449 |
.00434 |
.00420 |
.00407 |
.00394 |
.00382 |
.00371 |
.00360 |
|
8․․․․․․․․․․․․․․․․ |
.00516 |
.00498 |
.00481 |
.00465 |
.00450 |
.00436 |
.00422 |
.00410 |
.00397 |
.00386 |
|
9․․․․․․․․․․․․․․․․ |
.00560 |
.00541 |
.00523 |
.00505 |
.00489 |
.00474 |
.00459 |
.00446 |
.00433 |
.00420 |
|
10․․․․․․․․․․․․․․․․ |
.00613 |
.00592 |
.00573 |
.00555 |
.00537 |
.00521 |
.00505 |
.00491 |
.00477 |
.00463 |
|
11․․․․․․․․․․․․․․․․ |
.00677 |
.00655 |
.00635 |
.00615 |
.00597 |
.00580 |
.00563 |
.00547 |
.00532 |
.00518 |
|
12․․․․․․․․․․․․․․․․ |
.00751 |
.00728 |
.00706 |
.00685 |
.00666 |
.00647 |
.00629 |
.00613 |
.00597 |
.00581 |
|
13․․․․․․․․․․․․․․․․ |
.00829 |
.00805 |
.00782 |
.00760 |
.00739 |
.00719 |
.00701 |
.00683 |
.00666 |
.00650 |
|
14․․․․․․․․․․․․․․․․ |
.00905 |
.00879 |
.00854 |
.00831 |
.00809 |
.00789 |
.00769 |
.00750 |
.00732 |
.00715 |
|
15․․․․․․․․․․․․․․․․ |
.00974 |
.00947 |
.00921 |
.00897 |
.00874 |
.00852 |
.00831 |
.00811 |
.00793 |
.00775 |
|
16․․․․․․․․․․․․․․․․ |
.01037 |
.01009 |
.00982 |
.00956 |
.00932 |
.00909 |
.00887 |
.00866 |
.00846 |
.00827 |
|
17․․․․․․․․․․․․․․․․ |
.01093 |
.01063 |
.01034 |
.01007 |
.00982 |
.00958 |
.00935 |
.00913 |
.00892 |
.00873 |
|
18․․․․․․․․․․․․․․․․ |
.01143 |
.01112 |
.01082 |
.01053 |
.01027 |
.01001 |
.00977 |
.00954 |
.00933 |
.00912 |
|
19․․․․․․․․․․․․․․․․ |
.01192 |
.01159 |
.01127 |
.01097 |
.01069 |
.01043 |
.01017 |
.00993 |
.00970 |
.00949 |
|
20․․․․․․․․․․․․․․․․ |
.01239 |
.01204 |
.01170 |
.01139 |
.01109 |
.01081 |
.01055 |
.01029 |
.01005 |
.00983 |
|
21․․․․․․․․․․․․․․․․ |
.01283 |
.01246 |
.01211 |
.01178 |
.01147 |
.01117 |
.01089 |
.01063 |
.01037 |
.01013 |
|
22․․․․․․․․․․․․․․․․ |
.01328 |
.01288 |
.01251 |
.01216 |
.01183 |
.01152 |
.01122 |
.01094 |
.01067 |
.01042 |
|
23․․․․․․․․․․․․․․․․ |
.01372 |
.01331 |
.01292 |
.01254 |
.01219 |
.01186 |
.01155 |
.01125 |
.01097 |
.01070 |
|
24․․․․․․․․․․․․․․․․ |
.01422 |
.01378 |
.01336 |
.01297 |
.01260 |
.01225 |
.01191 |
.01160 |
.01130 |
.01101 |
|
25․․․․․․․․․․․․․․․․ |
.01479 |
.01432 |
.01388 |
.01346 |
.01306 |
.01269 |
.01233 |
.01200 |
.01168 |
.01138 |
|
26․․․․․․․․․․․․․․․․ |
.01545 |
.01495 |
.01448 |
.01404 |
.01362 |
.01322 |
.01284 |
.01248 |
.01214 |
.01182 |
|
27․․․․․․․․․․․․․․․․ |
.01623 |
.01570 |
.01520 |
.01472 |
.01427 |
.01385 |
.01344 |
.01306 |
.01270 |
.01235 |
|
28․․․․․․․․․․․․․․․․ |
.01712 |
.01655 |
.01601 |
.01551 |
.01503 |
.01457 |
.01414 |
.01373 |
.01334 |
.01298 |
|
29․․․․․․․․․․․․․․․․ |
.01813 |
.01752 |
.01695 |
.01641 |
.01589 |
.01541 |
.01494 |
.01451 |
.01409 |
.01370 |
|
30․․․․․․․․․․․․․․․․ |
.01927 |
.01862 |
.01801 |
.01743 |
.01688 |
.01635 |
.01586 |
.01539 |
.01495 |
.01452 |
|
31․․․․․․․․․․․․․․․․ |
.02056 |
.01987 |
.01922 |
.01859 |
.01801 |
.01745 |
.01692 |
.01642 |
.01594 |
.01548 |
|
32․․․․․․․․․․․․․․․․ |
.02201 |
.02127 |
.02057 |
.01990 |
.01927 |
.01868 |
.01811 |
.01757 |
.01706 |
.01657 |
|
33․․․․․․․․․․․․․․․․ |
.02363 |
.02284 |
.02209 |
.02138 |
.02071 |
.02007 |
.01946 |
.01888 |
.01833 |
.01781 |
|
34․․․․․․․․․․․․․․․․ |
.02543 |
.02458 |
.02378 |
.02302 |
.02230 |
.02162 |
.02096 |
.02034 |
.01975 |
.01919 |
|
35․․․․․․․․․․․․․․․․ |
.02741 |
.02651 |
.02565 |
.02484 |
.02407 |
.02333 |
.02264 |
.02197 |
.02134 |
.02073 |
|
36․․․․․․․․․․․․․․․․ |
.02956 |
.02859 |
.02768 |
.02681 |
.02599 |
.02520 |
.02446 |
.02374 |
.02307 |
.02242 |
|
37․․․․․․․․․․․․․․․․ |
.03189 |
.03087 |
.02990 |
.02897 |
.02809 |
.02725 |
.02645 |
.02569 |
.02496 |
.02427 |
|
38․․․․․․․․․․․․․․․․ |
.03443 |
.03334 |
.03230 |
.03131 |
.03037 |
.02948 |
.02862 |
.02781 |
.02703 |
.02628 |
|
39․․․․․․․․․․․․․․․․ |
.03718 |
.03602 |
.03491 |
.03386 |
.03285 |
.03190 |
.03099 |
.03011 |
.02928 |
.02849 |
|
40․․․․․․․․․․․․․․․․ |
.04015 |
.03891 |
.03774 |
.03662 |
.03555 |
.03453 |
.03355 |
.03262 |
.03173 |
.03088 |
|
41․․․․․․․․․․․․․․․․ |
.04335 |
.04204 |
.04079 |
.03959 |
.03846 |
.03737 |
.03633 |
.03534 |
.03439 |
.03348 |
|
42․․․․․․․․․․․․․․․․ |
.04677 |
.04538 |
.04405 |
.04278 |
.04157 |
.04042 |
.03931 |
.03825 |
.03724 |
.03627 |
|
43․․․․․․․․․․․․․․․․ |
.05042 |
.04894 |
.04754 |
.04619 |
.04491 |
.04368 |
.04250 |
.04138 |
.04030 |
.03926 |
|
44․․․․․․․․․․․․․․․․ |
.05432 |
.05276 |
.05127 |
.04984 |
.04848 |
.04718 |
.04593 |
.04473 |
.04358 |
.04248 |
|
45․․․․․․․․․․․․․․․․ |
.05849 |
.05684 |
.05526 |
.05375 |
.05231 |
.05092 |
.04960 |
.04832 |
.04710 |
.04593 |
|
46․․․․․․․․․․․․․․․․ |
.06292 |
.06118 |
.05952 |
.05792 |
.05639 |
.05492 |
.05352 |
.05217 |
.05087 |
.04963 |
|
47․․․․․․․․․․․․․․․․ |
.06765 |
.06581 |
.06405 |
.06237 |
.06075 |
.05920 |
.05771 |
.05628 |
.05491 |
.05359 |
|
48․․․․․․․․․․․․․․․․ |
.07265 |
.07071 |
.06886 |
.06708 |
.06537 |
.06373 |
.06216 |
.06064 |
.05919 |
.05779 |
|
49․․․․․․․․․․․․․․․․ |
.07791 |
.07587 |
.07392 |
.07204 |
.07024 |
.06851 |
.06685 |
.06525 |
.06371 |
.06223 |
|
50․․․․․․․․․․․․․․․․ |
.08343 |
.08129 |
.07923 |
.07726 |
.07536 |
.07354 |
.07178 |
.07009 |
.06847 |
.06690 |
|
51․․․․․․․․․․․․․․․․ |
.08924 |
.08699 |
.08483 |
.08276 |
.08076 |
.07884 |
.07699 |
.07520 |
.07349 |
.07183 |
|
52․․․․․․․․․․․․․․․․ |
.09539 |
.09303 |
.09076 |
.08858 |
.08648 |
.08446 |
.08251 |
.08064 |
.07883 |
.07708 |
|
53․․․․․․․․․․․․․․․․ |
.10189 |
.09942 |
.09704 |
.09475 |
.09255 |
.09043 |
.08838 |
.08640 |
.08450 |
.08266 |
|
54․․․․․․․․․․․․․․․․ |
.10872 |
.10614 |
.10365 |
.10126 |
.09894 |
.09672 |
.09456 |
.09249 |
.09049 |
.08855 |
|
55․․․․․․․․․․․․․․․․ |
.11592 |
.11322 |
.11062 |
.10811 |
.10569 |
.10335 |
.10110 |
.09892 |
.09682 |
.09478 |
|
56․․․․․․․․․․․․․․․․ |
.12350 |
.12068 |
.11796 |
.11534 |
.11281 |
.11036 |
.10800 |
.10571 |
.10350 |
.10137 |
|
57․․․․․․․․․․․․․․․․ |
.13148 |
.12855 |
.12572 |
.12298 |
.12033 |
.11777 |
.11530 |
.11291 |
.11060 |
.10836 |
|
58․․․․․․․․․․․․․․․․ |
.13990 |
.13685 |
.13389 |
.13104 |
.12828 |
.12561 |
.12303 |
.12053 |
.11811 |
.11576 |
|
59․․․․․․․․․․․․․․․․ |
.14875 |
.14557 |
.14250 |
.13953 |
.13665 |
.13387 |
.13118 |
.12856 |
.12604 |
.12359 |
|
60․․․․․․․․․․․․․․․․ |
.15799 |
.15469 |
.15150 |
.14841 |
.14542 |
.14253 |
.13972 |
.13700 |
.13436 |
.13180 |
|
61․․․․․․․․․․․․․․․․ |
.16761 |
.16419 |
.16088 |
.15768 |
.15457 |
.15156 |
.14864 |
.14580 |
.14305 |
.14039 |
|
62․․․․․․․․․․․․․․․․ |
.17758 |
.17404 |
.17062 |
.16729 |
.16407 |
.16094 |
.15791 |
.15496 |
.15210 |
.14932 |
|
63․․․․․․․․․․․․․․․․ |
.18791 |
.18425 |
.18071 |
.17726 |
.17392 |
.17068 |
.16753 |
.16447 |
.16150 |
.15861 |
|
64․․․․․․․․․․․․․․․․ |
.19862 |
.19484 |
.19118 |
.18762 |
.18417 |
.18081 |
.17754 |
.17437 |
.17129 |
.16829 |
|
65․․․․․․․․․․․․․․․․ |
.20979 |
.20590 |
.20212 |
.19845 |
.19487 |
.19140 |
.18802 |
.18474 |
.18154 |
.17843 |
|
66․․․․․․․․․․․․․․․․ |
.22149 |
.21748 |
.21359 |
.20980 |
.20612 |
.20253 |
.19904 |
.19564 |
.19233 |
.18911 |
|
67․․․․․․․․․․․․․․․․ |
.23374 |
.22962 |
.22562 |
.22172 |
.21792 |
.21423 |
.21062 |
.20712 |
.20370 |
.20037 |
|
68․․․․․․․․․․․․․․․․ |
.24656 |
.24234 |
.23822 |
.23422 |
.23031 |
.22651 |
.22280 |
.21919 |
.21566 |
.21222 |
|
69․․․․․․․․․․․․․․․․ |
.25988 |
.25556 |
.25134 |
.24724 |
.24323 |
.23932 |
.23551 |
.23179 |
.22816 |
.22461 |
|
70․․․․․․․․․․․․․․․․ |
.27367 |
.26925 |
.26493 |
.26073 |
.25662 |
.25261 |
.24870 |
.24488 |
.24115 |
.23750 |
|
71․․․․․․․․․․․․․․․․ |
.28784 |
.28333 |
.27892 |
.27462 |
.27042 |
.26631 |
.26230 |
.25839 |
.25456 |
.25082 |
|
72․․․․․․․․․․․․․․․․ |
.30241 |
.29781 |
.29332 |
.28893 |
.28464 |
.28044 |
.27634 |
.27233 |
.26841 |
.26457 |
|
73․․․․․․․․․․․․․․․․ |
.31740 |
.31272 |
.30815 |
.30368 |
.29930 |
.29502 |
.29084 |
.28674 |
.28273 |
.27880 |
|
74․․․․․․․․․․․․․․․․ |
.33291 |
.32817 |
.32352 |
.31897 |
.31452 |
.31016 |
.30589 |
.30171 |
.29762 |
.29361 |
|
75․․․․․․․․․․․․․․․․ |
.34903 |
.34422 |
.33951 |
.33490 |
.33038 |
.32595 |
.32161 |
.31735 |
.31318 |
.30909 |
|
76․․․․․․․․․․․․․․․․ |
.36581 |
.36095 |
.35619 |
.35152 |
.34694 |
.34245 |
.33805 |
.33373 |
.32949 |
.32533 |
|
77․․․․․․․․․․․․․․․․ |
.38324 |
.37835 |
.37354 |
.36883 |
.36420 |
.35966 |
.35520 |
.35083 |
.34654 |
.34232 |
|
78․․․․․․․․․․․․․․․․ |
.40126 |
.39634 |
.39150 |
.38676 |
.38210 |
.37752 |
.37302 |
.36861 |
.36427 |
.36001 |
|
79․․․․․․․․․․․․․․․․ |
.41970 |
.41476 |
.40992 |
.40515 |
.40047 |
.39587 |
.39135 |
.38690 |
.38253 |
.37823 |
|
80․․․․․․․․․․․․․․․․ |
.43842 |
.43348 |
.42864 |
.42387 |
.41918 |
.41456 |
.41002 |
.40556 |
.40117 |
.39685 |
|
81․․․․․․․․․․․․․․․․ |
.45719 |
.45228 |
.44744 |
.44267 |
.43799 |
.43337 |
.42883 |
.42436 |
.41996 |
.41562 |
|
82․․․․․․․․․․․․․․․․ |
.47590 |
.47101 |
.46619 |
.46145 |
.45677 |
.45217 |
.44764 |
.44317 |
.43877 |
.43443 |
|
83․․․․․․․․․․․․․․․․ |
.49443 |
.48957 |
.48478 |
.48007 |
.47542 |
.47084 |
.46632 |
.46187 |
.45748 |
.45315 |
|
84․․․․․․․․․․․․․․․․ |
.51279 |
.50798 |
.50324 |
.49856 |
.49394 |
.48939 |
.48490 |
.48048 |
.47611 |
.47180 |
|
85․․․․․․․․․․․․․․․․ |
.53106 |
.52630 |
.52161 |
.51698 |
.51241 |
.50790 |
.50345 |
.49906 |
.49473 |
.49045 |
|
86․․․․․․․․․․․․․․․․ |
.54902 |
.54434 |
.53971 |
.53514 |
.53062 |
.52616 |
.52176 |
.51741 |
.51312 |
.50888 |
|
87․․․․․․․․․․․․․․․․ |
.56640 |
.56178 |
.55722 |
.55271 |
.54826 |
.54386 |
.53951 |
.53521 |
.53097 |
.52677 |
|
88․․․․․․․․․․․․․․․․ |
.58326 |
.57872 |
.57423 |
.56979 |
.56541 |
.56107 |
.55678 |
.55254 |
.54834 |
.54420 |
|
89․․․․․․․․․․․․․․․․ |
.59994 |
.59548 |
.59107 |
.58671 |
.58240 |
.57813 |
.57391 |
.56973 |
.56560 |
.56152 |
|
90․․․․․․․․․․․․․․․․ |
.61662 |
.61226 |
.60794 |
.60367 |
.59944 |
.59526 |
.59112 |
.58702 |
.58296 |
.57894 |
|
91․․․․․․․․․․․․․․․․ |
.63305 |
.62879 |
.62457 |
.62040 |
.61627 |
.61217 |
.60812 |
.60411 |
.60013 |
.59619 |
|
92․․․․․․․․․․․․․․․․ |
.64876 |
.64461 |
.64050 |
.63643 |
.63239 |
.62839 |
.62443 |
.62051 |
.61662 |
.61277 |
|
93․․․․․․․․․․․․․․․․ |
.66355 |
.65950 |
.65550 |
.65153 |
.64759 |
.64369 |
.63983 |
.63600 |
.63220 |
.62843 |
|
94․․․․․․․․․․․․․․․․ |
.67722 |
.67328 |
.66938 |
.66551 |
.66167 |
.65786 |
.65409 |
.65035 |
.64664 |
.64296 |
|
95․․․․․․․․․․․․․․․․ |
.68967 |
.68583 |
.68203 |
.67825 |
.67451 |
.67079 |
.66711 |
.66345 |
.65983 |
.65623 |
|
96․․․․․․․․․․․․․․․․ |
.70076 |
.69701 |
.69330 |
.68961 |
.68595 |
.68231 |
.67871 |
.67513 |
.67158 |
.66806 |
|
97․․․․․․․․․․․․․․․․ |
.71089 |
.70722 |
.70359 |
.69998 |
.69640 |
.69284 |
.68931 |
.68581 |
.68234 |
.67888 |
|
98․․․․․․․․․․․․․․․․ |
.72001 |
.71642 |
.71286 |
.70933 |
.70582 |
.70233 |
.69887 |
.69544 |
.69203 |
.68864 |
|
99․․․․․․․․․․․․․․․․ |
.72844 |
.72492 |
.72143 |
.71796 |
.71452 |
.71110 |
.70770 |
.70433 |
.70098 |
.69765 |
|
100․․․․․․․․․․․․․․․ |
.73623 |
.73278 |
.72935 |
.72594 |
.72256 |
.71920 |
.71586 |
.71254 |
.70924 |
.70597 |
|
101․․․․․․․․․․․․․․․ |
.74361 |
.74021 |
.73684 |
.73349 |
.73016 |
.72685 |
.72356 |
.72029 |
.71704 |
.71382 |
|
102․․․․․․․․․․․․․․․ |
.75128 |
.74794 |
.74463 |
.74133 |
.73806 |
.73480 |
.73157 |
.72835 |
.72515 |
.72198 |
|
103․․․․․․․․․․․․․․․ |
.75938 |
.75610 |
.75284 |
.74961 |
.74639 |
.74319 |
.74000 |
.73684 |
.73369 |
.73056 |
|
104․․․․․․․․․․․․․․․ |
.76835 |
.76514 |
.76194 |
.75877 |
.75561 |
.75246 |
.74934 |
.74623 |
.74313 |
.74005 |
|
105․․․․․․․․․․․․․․․ |
.77956 |
.77643 |
.77332 |
.77023 |
.76714 |
.76408 |
.76102 |
.75798 |
.75496 |
.75195 |
|
106․․․․․․․․․․․․․․․ |
.79632 |
.79334 |
.79038 |
.78743 |
.78449 |
.78157 |
.77865 |
.77575 |
.77285 |
.76997 |
|
107․․․․․․․․․․․․․․․ |
.82154 |
.81884 |
.81615 |
.81346 |
.81079 |
.80811 |
.80545 |
.80279 |
.80014 |
.79750 |
|
108․․․․․․․․․․․․․․․ |
.86487 |
.86274 |
.86061 |
.85848 |
.85635 |
.85423 |
.85210 |
.84998 |
.84787 |
.84575 |
|
109․․․․․․․․․․․․․․․ |
.93900 |
.93800 |
.93700 |
.93600 |
.93500 |
.93400 |
.93300 |
.93200 |
.93100 |
.93000 |
(f) Valuation of charitable remainder unitrusts having certain payout sequences for transfers for which the valuation date is after April 30, 1999, and before May 1, 2009—(1) In general. Except as otherwise provided in paragraph (f)(2) of this section, in the case of transfers for which the valuation date is after April 30, 1999, and before May 1, 2009, the present value of a remainder interest is determined under paragraphs (f)(3) through (f)(6) of this section, provided that the amount of the payout as of any payout date during any taxable year of the trust is not larger than the amount that the trust could distribute on such date under § 1.664–3(a)(1)(v) if the taxable year of the trust were to end on such date. See, however, § 1.7520–3(b) (relating to exceptions to the use of the prescribed tables under certain circumstances).
(2) Transitional rules for valuation of charitable remainder unitrusts.(i) For purposes of sections 2055, 2106, or 2624, if on May 1, 1999, the decedent was mentally incompetent so that the disposition of the property could not be changed, and the decedent died after April 30, 1999, without having regained competency to dispose of the decedent's property, or the decedent died within 90 days of the date that the decedent first regained competency after April 30, 1999, the present value of a remainder interest under this section is determined as if the valuation date with respect to the decedent's gross estate is either before May 1, 1999, or after April 30, 1999, at the option of the decedent's executor.
(ii) For purposes of sections 170, 2055, 2106, 2522, or 2624, in the case of transfers to a charitable remainder unitrust for which the valuation date is after April 30, 1999, and before July 1, 1999, the present value of a remainder interest based on one or more measuring lives is determined under this section by use of the section 7520 interest rate for the month in which the valuation date occurs (see §§ 1.7520–1(b) and 1.7520–2(a)(2)) and the appropriate actuarial tables under either paragraph (e)(6) or (f)(6) of this section, at the option of the donor or the decedent's executor, as the case may be.
(iii) For purposes of paragraphs (f)(2)(i) and (f)(2)(ii) of this section, where the donor or decedent's executor is given the option to use the appropriate actuarial tables under either paragraph (e)(6) or (f)(6) of this section, the donor or decedent's executor must use the same actuarial table with respect to each individual transaction and with respect to all transfers occurring on the valuation date (for example, gift and income tax charitable deductions with respect to the same transfer must be determined based on the same tables, and all assets includible in the gross estate and/or estate tax deductions claimed must be valued based on the same tables).
(3) Adjusted payout rate. For transfers for which the valuation date is after April 30, 1999, and before May 1, 2009, the adjusted payout rate is determined by using the appropriate Table F, contained in § 1.664–4(e)(6), for the section 7520 interest rate applicable to the transfer. If the interest rate is between 4.2 and 14 percent, see § 1.664–4(e)(6). If the interest rate is below 4.2 percent or greater than 14 percent, see § 1.664–4(b). See § 1.664–4(e) for rules applicable in determining the adjusted payout rate.
(4) Period is a term of years. If the period described in § 1.664–3(a)(5) is a term of years, the factor that is used in determining the present value of the remainder interest for transfers for which the valuation date is after April 30, 1999, and before May 1, 2009, is the factor under the appropriate adjusted payout rate in Table D in § 1.664–4(e)(6) corresponding to the number of years in the term. If the adjusted payout rate is an amount that is between adjusted payout rates for which factors are provided in Table D, a linear interpolation must be made. The present value of the remainder interest is determined by multiplying the net fair market value (as of the appropriate valuation date) of the property placed in trust by the factor determined under this paragraph. Generally, for purposes of this section, the valuation date is, in the case of an inter vivos transfer, the date on which the property is transferred to the trust by the donor, and, in the case of a testamentary transfer under sections 2055, 2106, or 2624, the valuation date is the date of death. See § 1.664–4(e)(4) for additional rules regarding the valuation date. See § 1.664–4(e)(4) for an example that illustrates the application of this paragraph (f)(4).
(5) Period is the life of one individual. If the period described in § 1.664–3(a)(5) is the life of one individual, the factor that is used in determining the present value of the remainder interest for transfers for which the valuation date is after April 30, 1999, and before May 1, 2009, is the factor in Table U(1) in paragraph (f)(6) of this section under the appropriate adjusted payout. For purposes of the computations described in this paragraph (f)(5), the age of an individual is the age of that individual at the individual's nearest birthday. If the adjusted payout rate is an amount that is between adjusted payout rates for which factors are provided in the appropriate table, a linear interpolation must be made. The rules provided in § 1.664–4(e)(5) apply for determining the present value of the remainder interest. See § 1.664–4(e)(5) for an example illustrating the application of this paragraph (f)(5) (using current actuarial tables).
(6) Actuarial Table U(1) for transfers for which the valuation date is after April 30, 1999, and before May 1, 2009. For transfers for which the valuation date is after April 30, 1999, and before May 1, 2009, the present value of a charitable remainder unitrust interest that is dependent on the termination of a life interest is determined by using the section 7520 rate, Table U(1) in this paragraph (f)(6), and Tables F(4.2) through F(14.0) in § 1.664–4(e)(6). See, however, § 1.7520–3(b) (relating to exceptions to the use of prescribed tables under certain circumstances). Many actuarial factors not contained in the following tables are contained in Internal Revenue Service Publication 1458, “Actuarial Values, Book Beth,” (7–1999). Publication 1458 is no longer available for purchase from the Superintendent of Documents, United States Government Printing Office. However, pertinent factors in this publication may be obtained by a written request to: CC:PA:LPD:PR (IRS Publication 1458), Room 5205, Internal Revenue Service, P.O.Box 7604, Ben Franklin Station, Washington, DC 20044.
|
Table U(1)—Based on Life Table 90CM Unitrust Single Life Remainder Factors [Applicable After April 30, 1999, and Before May 1, 2009] |
||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|
[Adjusted payout rate] |
||||||||||
|
Age |
4.2% |
4.4% |
4.6% |
4.8% |
5.0% |
5.2% |
5.4% |
5.6% |
5.8% |
6.0% |
|
0․․․․․․․․․․․․․․․․ |
.06177 |
.05580 |
.05061 |
.04609 |
.04215 |
.03871 |
.03570 |
.03307 |
.03075 |
.02872 |
|
1․․․․․․․․․․․․․․․․ |
.05543 |
.04925 |
.04388 |
.03919 |
.03509 |
.03151 |
.02838 |
.02563 |
.02321 |
.02109 |
|
2․․․․․․․․․․․․․․․․ |
.05716 |
.05081 |
.04528 |
.04045 |
.03622 |
.03252 |
.02927 |
.02642 |
.02391 |
.02170 |
|
3․․․․․․․․․․․․․․․․ |
.05920 |
.05268 |
.04699 |
.04201 |
.03765 |
.03382 |
.03046 |
.02750 |
.02490 |
.02260 |
|
4․․․․․․․․․․․․․․․․ |
.06143 |
.05475 |
.04889 |
.04376 |
.03926 |
.03530 |
.03182 |
.02876 |
.02605 |
.02366 |
|
5․․․․․․․․․․․․․․․․ |
.06384 |
.05697 |
.05095 |
.04567 |
.04103 |
.03694 |
.03334 |
.03016 |
.02735 |
.02487 |
|
6․․․․․․․․․․․․․․․․ |
.06637 |
.05933 |
.05315 |
.04771 |
.04292 |
.03870 |
.03497 |
.03168 |
.02876 |
.02618 |
|
7․․․․․․․․․․․․․․․․ |
.06905 |
.06183 |
.05547 |
.04987 |
.04494 |
.04058 |
.03673 |
.03332 |
.03029 |
.02761 |
|
8․․․․․․․․․․․․․․․․ |
.07186 |
.06445 |
.05792 |
.05216 |
.04708 |
.04258 |
.03859 |
.03506 |
.03192 |
.02914 |
|
9․․․․․․․․․․․․․․․․ |
.07482 |
.06722 |
.06052 |
.05460 |
.04936 |
.04471 |
.04060 |
.03694 |
.03369 |
.03079 |
|
10․․․․․․․․․․․․․․․ |
.07793 |
.07015 |
.06327 |
.05718 |
.05179 |
.04700 |
.04274 |
.03896 |
.03559 |
.03259 |
|
11․․․․․․․․․․․․․․․ |
.08120 |
.07323 |
.06617 |
.05991 |
.05435 |
.04942 |
.04502 |
.04111 |
.03762 |
.03450 |
|
12․․․․․․․․․․․․․․․ |
.08461 |
.07645 |
.06920 |
.06277 |
.05706 |
.05197 |
.04744 |
.04339 |
.03978 |
.03655 |
|
13․․․․․․․․․․․․․․․ |
.08812 |
.07976 |
.07234 |
.06574 |
.05985 |
.05461 |
.04993 |
.04576 |
.04202 |
.03867 |
|
14․․․․․․․․․․․․․․․ |
.09168 |
.08313 |
.07552 |
.06874 |
.06269 |
.05729 |
.05247 |
.04815 |
.04428 |
.04081 |
|
15․․․․․․․․․․․․․․․ |
.09527 |
.08652 |
.07872 |
.07176 |
.06554 |
.05999 |
.05501 |
.05055 |
.04655 |
.04296 |
|
16․․․․․․․․․․․․․․․ |
.09886 |
.08991 |
.08192 |
.07478 |
.06839 |
.06267 |
.05754 |
.05294 |
.04880 |
.04508 |
|
17․․․․․․․․․․․․․․․ |
.10249 |
.09334 |
.08515 |
.07782 |
.07126 |
.06537 |
.06008 |
.05533 |
.05105 |
.04720 |
|
18․․․․․․․․․․․․․․․ |
.10616 |
.09680 |
.08842 |
.08090 |
.07415 |
.06809 |
.06264 |
.05774 |
.05332 |
.04933 |
|
19․․․․․․․․․․․․․․․ |
.10994 |
.10037 |
.09178 |
.08407 |
.07714 |
.07091 |
.06529 |
.06023 |
.05566 |
.05153 |
|
20․․․․․․․․․․․․․․․ |
.11384 |
.10406 |
.09527 |
.08737 |
.08025 |
.07383 |
.06805 |
.06283 |
.05811 |
.05384 |
|
21․․․․․․․․․․․․․․․ |
.11790 |
.10790 |
.09891 |
.09080 |
.08349 |
.07690 |
.07094 |
.06555 |
.06068 |
.05626 |
|
22․․․․․․․․․․․․․․․ |
.12208 |
.11188 |
.10267 |
.09436 |
.08686 |
.08008 |
.07395 |
.06839 |
.06336 |
.05879 |
|
23․․․․․․․․․․․․․․․ |
.12643 |
.11601 |
.10659 |
.09808 |
.09038 |
.08342 |
.07710 |
.07138 |
.06618 |
.06146 |
|
24․․․․․․․․․․․․․․․ |
.13095 |
.12031 |
.11069 |
.10197 |
.09408 |
.08692 |
.08042 |
.07452 |
.06915 |
.06427 |
|
25․․․․․․․․․․․․․․․ |
.13567 |
.12481 |
.11497 |
.10605 |
.09795 |
.09060 |
.08392 |
.07784 |
.07230 |
.06726 |
|
26․․․․․․․․․․․․․․․ |
.14058 |
.12950 |
.11945 |
.11032 |
.10202 |
.09447 |
.08760 |
.08134 |
.07563 |
.07042 |
|
27․․․․․․․․․․․․․․․ |
.14571 |
.13442 |
.12415 |
.11481 |
.10631 |
.09856 |
.09149 |
.08505 |
.07916 |
.07379 |
|
28․․․․․․․․․․․․․․․ |
.15104 |
.13953 |
.12904 |
.11949 |
.11078 |
.10284 |
.09558 |
.08895 |
.08288 |
.07733 |
|
29․․․․․․․․․․․․․․․ |
.15656 |
.14484 |
.13414 |
.12438 |
.11546 |
.10731 |
.09986 |
.09304 |
.08679 |
.08106 |
|
30․․․․․․․․․․․․․․․ |
.16229 |
.15034 |
.13943 |
.12946 |
.12034 |
.11198 |
.10433 |
.09732 |
.09089 |
.08498 |
|
31․․․․․․․․․․․․․․․ |
.16821 |
.15605 |
.14493 |
.13474 |
.12541 |
.11685 |
.10900 |
.10179 |
.09517 |
.08909 |
|
32․․․․․․․․․․․․․․․ |
.17433 |
.16196 |
.15063 |
.14023 |
.13069 |
.12193 |
.11387 |
.10647 |
.09966 |
.09339 |
|
33․․․․․․․․․․․․․․․ |
.18068 |
.16810 |
.15655 |
.14595 |
.13620 |
.12723 |
.11897 |
.11137 |
.10437 |
.09791 |
|
34․․․․․․․․․․․․․․․ |
.18724 |
.17446 |
.16270 |
.15189 |
.14193 |
.13275 |
.12430 |
.11650 |
.10930 |
.10265 |
|
35․․․․․․․․․․․․․․․ |
.19405 |
.18107 |
.16910 |
.15808 |
.14791 |
.13853 |
.12987 |
.12187 |
.11448 |
.10764 |
|
36․․․․․․․․․․․․․․․ |
.20109 |
.18791 |
.17574 |
.16451 |
.15414 |
.14456 |
.13569 |
.12749 |
.11990 |
.11287 |
|
37․․․․․․․․․․․․․․․ |
.20838 |
.19500 |
.18263 |
.17120 |
.16062 |
.15083 |
.14177 |
.13337 |
.12558 |
.11835 |
|
38․․․․․․․․․․․․․․․ |
.21593 |
.20236 |
.18979 |
.17816 |
.16739 |
.15739 |
.14813 |
.13953 |
.13154 |
.12412 |
|
39․․․․․․․․․․․․․․․ |
.22374 |
.20998 |
.19723 |
.18540 |
.17443 |
.16423 |
.15477 |
.14597 |
.13779 |
.13017 |
|
40․․․․․․․․․․․․․․․ |
.23183 |
.21789 |
.20496 |
.19294 |
.18177 |
.17138 |
.16172 |
.15272 |
.14434 |
.13653 |
|
41․․․․․․․․․․․․․․․ |
.24021 |
.22611 |
.21299 |
.20079 |
.18943 |
.17885 |
.16899 |
.15980 |
.15123 |
.14322 |
|
42․․․․․․․․․․․․․․․ |
.24889 |
.23463 |
.22134 |
.20896 |
.19741 |
.18665 |
.17660 |
.16721 |
.15845 |
.15025 |
|
43․․․․․․․․․․․․․․․ |
.25786 |
.24344 |
.23000 |
.21744 |
.20572 |
.19477 |
.18453 |
.17496 |
.16601 |
.15762 |
|
44․․․․․․․․․․․․․․․ |
.26712 |
.25257 |
.23896 |
.22625 |
.21435 |
.20322 |
.19281 |
.18305 |
.17391 |
.16534 |
|
45․․․․․․․․․․․․․․․ |
.27665 |
.26196 |
.24821 |
.23534 |
.22328 |
.21198 |
.20139 |
.19145 |
.18213 |
.17338 |
|
46․․․․․․․․․․․․․․․ |
.28644 |
.27163 |
.25774 |
.24472 |
.23251 |
.22105 |
.21028 |
.20018 |
.19068 |
.18174 |
|
47․․․․․․․․․․․․․․․ |
.29647 |
.28155 |
.26754 |
.25438 |
.24201 |
.23040 |
.21947 |
.20919 |
.19952 |
.19041 |
|
48․․․․․․․․․․․․․․․ |
.30676 |
.29173 |
.27760 |
.26431 |
.25181 |
.24004 |
.22896 |
.21852 |
.20868 |
.19941 |
|
49․․․․․․․․․․․․․․․ |
.31729 |
.30217 |
.28794 |
.27453 |
.26190 |
.24999 |
.23876 |
.22817 |
.21817 |
.20873 |
|
50․․․․․․․․․․․․․․․ |
.32808 |
.31289 |
.29856 |
.28505 |
.27229 |
.26026 |
.24889 |
.23814 |
.22799 |
.21839 |
|
51․․․․․․․․․․․․․․․ |
.33912 |
.32387 |
.30946 |
.29585 |
.28299 |
.27083 |
.25933 |
.24845 |
.23815 |
.22840 |
|
52․․․․․․․․․․․․․․․ |
.35038 |
.33507 |
.32060 |
.30691 |
.29395 |
.28168 |
.27005 |
.25904 |
.24861 |
.23872 |
|
53․․․․․․․․․․․․․․․ |
.36185 |
.34651 |
.33198 |
.31821 |
.30517 |
.29280 |
.28106 |
.26993 |
.25937 |
.24934 |
|
54․․․․․․․․․․․․․․․ |
.37352 |
.35815 |
.34358 |
.32976 |
.31664 |
.30418 |
.29234 |
.28110 |
.27042 |
.26026 |
|
55․․․․․․․․․․․․․․․ |
.38539 |
.37002 |
.35542 |
.34155 |
.32836 |
.31583 |
.30390 |
.29256 |
.28177 |
.27149 |
|
56․․․․․․․․․․․․․․․ |
.39746 |
.38209 |
.36748 |
.35358 |
.34034 |
.32774 |
.31574 |
.30431 |
.29342 |
.28303 |
|
57․․․․․․․․․․․․․․․ |
.40971 |
.39437 |
.37976 |
.36584 |
.35257 |
.33992 |
.32785 |
.31634 |
.30536 |
.29488 |
|
58․․․․․․․․․․․․․․․ |
.42212 |
.40682 |
.39222 |
.37829 |
.36500 |
.35231 |
.34019 |
.32862 |
.31756 |
.30699 |
|
59․․․․․․․․․․․․․․․ |
.43464 |
.41939 |
.40482 |
.39090 |
.37759 |
.36488 |
.35272 |
.34109 |
.32996 |
.31932 |
|
60․․․․․․․․․․․․․․․ |
.44726 |
.43207 |
.41754 |
.40364 |
.39034 |
.37761 |
.36542 |
.35375 |
.34257 |
.33186 |
|
61․․․․․․․․․․․․․․․ |
.45999 |
.44488 |
.43041 |
.41655 |
.40326 |
.39053 |
.37833 |
.36662 |
.35540 |
.34463 |
|
62․․․․․․․․․․․․․․․ |
.47286 |
.45785 |
.44345 |
.42964 |
.41639 |
.40367 |
.39146 |
.37974 |
.36848 |
.35767 |
|
63․․․․․․․․․․․․․․․ |
.48589 |
.47098 |
.45667 |
.44293 |
.42972 |
.41703 |
.40484 |
.39311 |
.38184 |
.37100 |
|
64․․․․․․․․․․․․․․․ |
.49903 |
.48426 |
.47005 |
.45638 |
.44324 |
.43060 |
.41843 |
.40671 |
.39544 |
.38458 |
|
65․․․․․․․․․․․․․․․ |
.51229 |
.49766 |
.48357 |
.47001 |
.45694 |
.44435 |
.43223 |
.42054 |
.40927 |
.39841 |
|
66․․․․․․․․․․․․․․․ |
.52568 |
.51121 |
.49726 |
.48381 |
.47084 |
.45833 |
.44626 |
.43461 |
.42337 |
.41252 |
|
67․․․․․․․․․․․․․․․ |
.53924 |
.52495 |
.51115 |
.49784 |
.48498 |
.47256 |
.46056 |
.44898 |
.43778 |
.42696 |
|
68․․․․․․․․․․․․․․․ |
.55293 |
.53883 |
.52521 |
.51205 |
.49932 |
.48701 |
.47511 |
.46360 |
.45246 |
.44169 |
|
69․․․․․․․․․․․․․․․ |
.56671 |
.55283 |
.53940 |
.52640 |
.51382 |
.50165 |
.48985 |
.47844 |
.46738 |
.45666 |
|
70․․․․․․․․․․․․․․․ |
.58052 |
.56687 |
.55365 |
.54084 |
.52843 |
.51639 |
.50473 |
.49342 |
.48245 |
.47181 |
|
71․․․․․․․․․․․․․․․ |
.59431 |
.58091 |
.56791 |
.55529 |
.54306 |
.53118 |
.51966 |
.50847 |
.49761 |
.48707 |
|
72․․․․․․․․․․․․․․․ |
.60804 |
.59490 |
.58213 |
.56973 |
.55768 |
.54598 |
.53461 |
.52357 |
.51283 |
.50239 |
|
73․․․․․․․․․․․․․․․ |
.62168 |
.60881 |
.59629 |
.58411 |
.57227 |
.56076 |
.54955 |
.53866 |
.52806 |
.51774 |
|
74․․․․․․․․․․․․․․․ |
.63528 |
.62268 |
.61042 |
.59848 |
.58686 |
.57555 |
.56453 |
.55380 |
.54335 |
.53316 |
|
75․․․․․․․․․․․․․․․ |
.64887 |
.63657 |
.62458 |
.61290 |
.60151 |
.59041 |
.57959 |
.56904 |
.55875 |
.54872 |
|
76․․․․․․․․․․․․․․․ |
.66249 |
.65049 |
.63880 |
.62739 |
.61625 |
.60538 |
.59478 |
.58443 |
.57432 |
.56446 |
|
77․․․․․․․․․․․․․․․ |
.67612 |
.66446 |
.65307 |
.64194 |
.63108 |
.62046 |
.61009 |
.59995 |
.59005 |
.58037 |
|
78․․․․․․․․․․․․․․․ |
.68975 |
.67843 |
.66736 |
.65654 |
.64596 |
.63561 |
.62548 |
.61558 |
.60590 |
.59643 |
|
79․․․․․․․․․․․․․․․ |
.70330 |
.69233 |
.68160 |
.67109 |
.66081 |
.65074 |
.64088 |
.63123 |
.62178 |
.61253 |
|
80․․․․․․․․․․․․․․․ |
.71666 |
.70605 |
.69566 |
.68548 |
.67550 |
.66573 |
.65615 |
.64676 |
.63755 |
.62853 |
|
81․․․․․․․․․․․․․․․ |
.72975 |
.71950 |
.70946 |
.69961 |
.68995 |
.68047 |
.67117 |
.66205 |
.65310 |
.64433 |
|
82․․․․․․․․․․․․․․․ |
.74250 |
.73263 |
.72293 |
.71342 |
.70407 |
.69490 |
.68589 |
.67705 |
.66837 |
.65984 |
|
83․․․․․․․․․․․․․․․ |
.75493 |
.74542 |
.73608 |
.72690 |
.71788 |
.70902 |
.70031 |
.69175 |
.68333 |
.67506 |
|
84․․․․․․․․․․․․․․․ |
.76712 |
.75798 |
.74900 |
.74016 |
.73147 |
.72292 |
.71451 |
.70624 |
.69810 |
.69010 |
|
85․․․․․․․․․․․․․․․ |
.77913 |
.77037 |
.76175 |
.75326 |
.74491 |
.73668 |
.72859 |
.72061 |
.71276 |
.70503 |
|
86․․․․․․․․․․․․․․․ |
.79086 |
.78248 |
.77423 |
.76610 |
.75808 |
.75019 |
.74241 |
.73474 |
.72719 |
.71974 |
|
87․․․․․․․․․․․․․․․ |
.80218 |
.79418 |
.78628 |
.77850 |
.77083 |
.76326 |
.75580 |
.74844 |
.74118 |
.73402 |
|
88․․․․․․․․․․․․․․․ |
.81307 |
.80544 |
.79790 |
.79047 |
.78313 |
.77589 |
.76874 |
.76169 |
.75473 |
.74786 |
|
89․․․․․․․․․․․․․․․ |
.82355 |
.81628 |
.80909 |
.80200 |
.79500 |
.78808 |
.78125 |
.77450 |
.76783 |
.76125 |
|
90․․․․․․․․․․․․․․․ |
.83360 |
.82668 |
.81985 |
.81309 |
.80642 |
.79982 |
.79330 |
.78685 |
.78048 |
.77418 |
|
91․․․․․․․․․․․․․․․ |
.84308 |
.83650 |
.83000 |
.82357 |
.81721 |
.81092 |
.80470 |
.79855 |
.79246 |
.78645 |
|
92․․․․․․․․․․․․․․․ |
.85182 |
.84556 |
.83937 |
.83325 |
.82718 |
.82119 |
.81525 |
.80937 |
.80356 |
.79780 |
|
93․․․․․․․․․․․․․․․ |
.85985 |
.85390 |
.84800 |
.84215 |
.83637 |
.83064 |
.82497 |
.81936 |
.81379 |
.80829 |
|
94․․․․․․․․․․․․․․․ |
.86732 |
.86164 |
.85601 |
.85044 |
.84491 |
.83944 |
.83402 |
.82865 |
.82333 |
.81806 |
|
95․․․․․․․․․․․․․․․ |
.87437 |
.86895 |
.86359 |
.85827 |
.85300 |
.84778 |
.84260 |
.83746 |
.83237 |
.82733 |
|
96․․․․․․․․․․․․․․․ |
.88097 |
.87582 |
.87070 |
.86563 |
.86060 |
.85561 |
.85066 |
.84575 |
.84088 |
.83605 |
|
97․․․․․․․․․․․․․․․ |
.88708 |
.88216 |
.87727 |
.87243 |
.86762 |
.86285 |
.85811 |
.85341 |
.84875 |
.84413 |
|
98․․․․․․․․․․․․․․․ |
.89280 |
.88810 |
.88343 |
.87880 |
.87420 |
.86964 |
.86511 |
.86061 |
.85614 |
.85171 |
|
99․․․․․․․․․․․․․․․ |
.89836 |
.89388 |
.88943 |
.88501 |
.88062 |
.87626 |
.87193 |
.86763 |
.86336 |
.85911 |
|
100․․․․․․․․․․․․․․ |
.90375 |
.89948 |
.89525 |
.89103 |
.88685 |
.88269 |
.87856 |
.87445 |
.87037 |
.86632 |
|
101․․․․․․․․․․․․․․ |
.90905 |
.90500 |
.90097 |
.89696 |
.89298 |
.88902 |
.88509 |
.88118 |
.87729 |
.87342 |
|
102․․․․․․․․․․․․․․ |
.91424 |
.91040 |
.90658 |
.90278 |
.89900 |
.89524 |
.89150 |
.88778 |
.88408 |
.88040 |
|
103․․․․․․․․․․․․․․ |
.91939 |
.91575 |
.91214 |
.90854 |
.90496 |
.90139 |
.89785 |
.89432 |
.89081 |
.88732 |
|
104․․․․․․․․․․․․․․ |
.92485 |
.92144 |
.91805 |
.91467 |
.91131 |
.90796 |
.90463 |
.90131 |
.89800 |
.89471 |
|
105․․․․․․․․․․․․․․ |
.93020 |
.92701 |
.92383 |
.92067 |
.91751 |
.91437 |
.91125 |
.90813 |
.90502 |
.90193 |
|
106․․․․․․․․․․․․․․ |
.93701 |
.93411 |
.93122 |
.92834 |
.92546 |
.92260 |
.91974 |
.91689 |
.91405 |
.91122 |
|
107․․․․․․․․․․․․․․ |
.94522 |
.94268 |
.94013 |
.93760 |
.93507 |
.93254 |
.93002 |
.92750 |
.92499 |
.92249 |
|
108․․․․․․․․․․․․․․ |
.95782 |
.95583 |
.95385 |
.95187 |
.94989 |
.94791 |
.94593 |
.94396 |
.94199 |
.94002 |
|
109․․․․․․․․․․․․․․ |
.97900 |
.97800 |
.97700 |
.97600 |
.97500 |
.97400 |
.97300 |
.97200 |
.97100 |
.97000 |
|
Age |
6.2% |
6.4% |
6.6% |
6.8% |
7.0% |
7.2% |
7.4% |
7.6% |
7.8% |
8.0% |
|---|---|---|---|---|---|---|---|---|---|---|
|
0․․․․․․․․․․․․․․․․ |
.02693 |
.02534 |
.02395 |
.02271 |
.02161 |
.02063 |
.01976 |
.01898 |
.01828 |
.01765 |
|
1․․․․․․․․․․․․․․․․ |
.01922 |
.01756 |
.01610 |
.01480 |
.01365 |
.01263 |
.01171 |
.01090 |
.01017 |
.00951 |
|
2․․․․․․․․․․․․․․․․ |
.01975 |
.01802 |
.01650 |
.01514 |
.01393 |
.01286 |
.01190 |
.01104 |
.01028 |
.00959 |
|
3․․․․․․․․․․․․․․․․ |
.02056 |
.01876 |
.01717 |
.01575 |
.01449 |
.01336 |
.01235 |
.01145 |
.01064 |
.00992 |
|
4․․․․․․․․․․․․․․․․ |
.02155 |
.01967 |
.01800 |
.01652 |
.01520 |
.01401 |
.01296 |
.01201 |
.01116 |
.01039 |
|
5․․․․․․․․․․․․․․․․ |
.02266 |
.02071 |
.01896 |
.01741 |
.01603 |
.01479 |
.01368 |
.01269 |
.01179 |
.01098 |
|
6․․․․․․․․․․․․․․․․ |
.02389 |
.02184 |
.02003 |
.01841 |
.01696 |
.01566 |
.01450 |
.01345 |
.01251 |
.01166 |
|
7․․․․․․․․․․․․․․․․ |
.02522 |
.02309 |
.02120 |
.01950 |
.01799 |
.01663 |
.01540 |
.01431 |
.01332 |
.01242 |
|
8․․․․․․․․․․․․․․․․ |
.02665 |
.02444 |
.02246 |
.02069 |
.01910 |
.01768 |
.01640 |
.01524 |
.01420 |
.01326 |
|
9․․․․․․․․․․․․․․․․ |
.02821 |
.02590 |
.02384 |
.02199 |
.02033 |
.01884 |
.01750 |
.01629 |
.01520 |
.01421 |
|
10․․․․․․․․․․․․․․․ |
.02990 |
.02750 |
.02535 |
.02342 |
.02169 |
.02013 |
.01872 |
.01745 |
.01631 |
.01526 |
|
11․․․․․․․․․․․․․․․ |
.03172 |
.02922 |
.02698 |
.02497 |
.02316 |
.02153 |
.02006 |
.01872 |
.01752 |
.01643 |
|
12․․․․․․․․․․․․․․․ |
.03365 |
.03106 |
.02872 |
.02663 |
.02474 |
.02303 |
.02149 |
.02010 |
.01884 |
.01769 |
|
13․․․․․․․․․․․․․․․ |
.03566 |
.03297 |
.03054 |
.02835 |
.02638 |
.02460 |
.02299 |
.02154 |
.02021 |
.01901 |
|
14․․․․․․․․․․․․․․․ |
.03770 |
.03490 |
.03237 |
.03010 |
.02804 |
.02619 |
.02450 |
.02298 |
.02159 |
.02033 |
|
15․․․․․․․․․․․․․․․ |
.03973 |
.03682 |
.03419 |
.03182 |
.02968 |
.02775 |
.02599 |
.02439 |
.02294 |
.02162 |
|
16․․․․․․․․․․․․․․․ |
.04173 |
.03871 |
.03598 |
.03352 |
.03129 |
.02926 |
.02743 |
.02576 |
.02424 |
.02286 |
|
17․․․․․․․․․․․․․․․ |
.04372 |
.04059 |
.03775 |
.03519 |
.03287 |
.03076 |
.02884 |
.02710 |
.02551 |
.02406 |
|
18․․․․․․․․․․․․․․․ |
.04573 |
.04248 |
.03953 |
.03686 |
.03444 |
.03224 |
.03024 |
.02842 |
.02676 |
.02524 |
|
19․․․․․․․․․․․․․․․ |
.04780 |
.04443 |
.04137 |
.03859 |
.03607 |
.03378 |
.03169 |
.02978 |
.02804 |
.02646 |
|
20․․․․․․․․․․․․․․․ |
.04997 |
.04647 |
.04329 |
.04040 |
.03778 |
.03539 |
.03321 |
.03122 |
.02940 |
.02773 |
|
21․․․․․․․․․․․․․․․ |
.05226 |
.04862 |
.04532 |
.04232 |
.03958 |
.03709 |
.03481 |
.03274 |
.03083 |
.02909 |
|
22․․․․․․․․․․․․․․․ |
.05465 |
.05088 |
.04745 |
.04432 |
.04148 |
.03888 |
.03650 |
.03433 |
.03234 |
.03052 |
|
23․․․․․․․․․․․․․․․ |
.05716 |
.05325 |
.04969 |
.04645 |
.04348 |
.04077 |
.03830 |
.03603 |
.03394 |
.03203 |
|
24․․․․․․․․․․․․․․․ |
.05983 |
.05578 |
.05208 |
.04871 |
.04562 |
.04280 |
.04021 |
.03784 |
.03566 |
.03367 |
|
25․․․․․․․․․․․․․․․ |
.06266 |
.05846 |
.05463 |
.05112 |
.04791 |
.04497 |
.04227 |
.03980 |
.03752 |
.03543 |
|
26․․․․․․․․․․․․․․․ |
.06566 |
.06131 |
.05734 |
.05369 |
.05035 |
.04729 |
.04448 |
.04189 |
.03951 |
.03732 |
|
27․․․․․․․․․․․․․․․ |
.06887 |
.06436 |
.06024 |
.05646 |
.05298 |
.04979 |
.04686 |
.04416 |
.04168 |
.03939 |
|
28․․․․․․․․․․․․․․․ |
.07225 |
.06758 |
.06331 |
.05938 |
.05577 |
.05245 |
.04940 |
.04658 |
.04398 |
.04159 |
|
29․․․․․․․․․․․․․․․ |
.07581 |
.07099 |
.06656 |
.06248 |
.05873 |
.05528 |
.05210 |
.04916 |
.04645 |
.04394 |
|
30․․․․․․․․․․․․․․․ |
.07956 |
.07457 |
.06998 |
.06575 |
.06186 |
.05827 |
.05495 |
.05189 |
.04906 |
.04644 |
|
31․․․․․․․․․․․․․․․ |
.08348 |
.07833 |
.07358 |
.06920 |
.06515 |
.06142 |
.05797 |
.05478 |
.05182 |
.04908 |
|
32․․․․․․․․․․․․․․․ |
.08761 |
.08228 |
.07736 |
.07282 |
.06863 |
.06475 |
.06116 |
.05783 |
.05475 |
.05189 |
|
33․․․․․․․․․․․․․․․ |
.09195 |
.08645 |
.08136 |
.07666 |
.07231 |
.06828 |
.06454 |
.06108 |
.05786 |
.05488 |
|
34․․․․․․․․․․․․․․․ |
.09651 |
.09082 |
.08557 |
.08070 |
.07619 |
.07200 |
.06812 |
.06452 |
.06117 |
.05805 |
|
35․․․․․․․․․․․․․․․ |
.10131 |
.09545 |
.09002 |
.08498 |
.08030 |
.07596 |
.07193 |
.06818 |
.06469 |
.06144 |
|
36․․․․․․․․․․․․․․․ |
.10635 |
.10031 |
.09470 |
.08949 |
.08465 |
.08015 |
.07596 |
.07206 |
.06842 |
.06503 |
|
37․․․․․․․․․․․․․․․ |
.11165 |
.10542 |
.09963 |
.09424 |
.08923 |
.08457 |
.08022 |
.07617 |
.07238 |
.06885 |
|
38․․․․․․․․․․․․․․․ |
.11722 |
.11081 |
.10484 |
.09927 |
.09409 |
.08926 |
.08475 |
.08054 |
.07661 |
.07293 |
|
39․․․․․․․․․․․․․․․ |
.12308 |
.11648 |
.11032 |
.10458 |
.09922 |
.09422 |
.08955 |
.08518 |
.08109 |
.07726 |
|
40․․․․․․․․․․․․․․․ |
.12925 |
.12246 |
.11612 |
.11020 |
.10466 |
.09949 |
.09465 |
.09011 |
.08587 |
.08189 |
|
41․․․․․․․․․․․․․․․ |
.13575 |
.12877 |
.12225 |
.11614 |
.11043 |
.10508 |
.10007 |
.09537 |
.09097 |
.08683 |
|
42․․․․․․․․․․․․․․․ |
.14259 |
.13542 |
.12871 |
.12243 |
.11654 |
.11101 |
.10583 |
.10097 |
.09640 |
.09210 |
|
43․․․․․․․․․․․․․․․ |
.14977 |
.14242 |
.13552 |
.12905 |
.12298 |
.11729 |
.11193 |
.10690 |
.10217 |
.09771 |
|
44․․․․․․․․․․․․․․․ |
.15731 |
.14976 |
.14269 |
.13604 |
.12979 |
.12391 |
.11838 |
.11318 |
.10828 |
.10367 |
|
45․․․․․․․․․․․․․․․ |
.16516 |
.15743 |
.15017 |
.14334 |
.13691 |
.13086 |
.12516 |
.11979 |
.11472 |
.10994 |
|
46․․․․․․․․․․․․․․․ |
.17334 |
.16544 |
.15800 |
.15099 |
.14438 |
.13816 |
.13228 |
.12674 |
.12150 |
.11656 |
|
47․․․․․․․․․․․․․․․ |
.18184 |
.17375 |
.16613 |
.15895 |
.15217 |
.14576 |
.13972 |
.13400 |
.12860 |
.12349 |
|
48․․․․․․․․․․․․․․․ |
.19066 |
.18240 |
.17461 |
.16724 |
.16029 |
.15371 |
.14749 |
.14161 |
.13604 |
.13077 |
|
49․․․․․․․․․․․․․․․ |
.19981 |
.19138 |
.18342 |
.17588 |
.16875 |
.16201 |
.15562 |
.14956 |
.14383 |
.13839 |
|
50․․․․․․․․․․․․․․․ |
.20931 |
.20072 |
.19259 |
.18489 |
.17759 |
.17067 |
.16412 |
.15790 |
.15199 |
.14639 |
|
51․․․․․․․․․․․․․․․ |
.21917 |
.21042 |
.20212 |
.19426 |
.18679 |
.17971 |
.17299 |
.16660 |
.16054 |
.15477 |
|
52․․․․․․․․․․․․․․․ |
.22933 |
.22043 |
.21198 |
.20395 |
.19633 |
.18909 |
.18220 |
.17566 |
.16943 |
.16350 |
|
53․․․․․․․․․․․․․․․ |
.23981 |
.23076 |
.22216 |
.21399 |
.20621 |
.19881 |
.19176 |
.18506 |
.17867 |
.17258 |
|
54․․․․․․․․․․․․․․․ |
.25060 |
.24141 |
.23267 |
.22434 |
.21642 |
.20886 |
.20166 |
.19480 |
.18826 |
.18201 |
|
55․․․․․․․․․․․․․․․ |
.26171 |
.25239 |
.24351 |
.23504 |
.22697 |
.21927 |
.21192 |
.20491 |
.19821 |
.19182 |
|
56․․․․․․․․․․․․․․․ |
.27313 |
.26369 |
.25468 |
.24608 |
.23787 |
.23003 |
.22254 |
.21538 |
.20854 |
.20199 |
|
57․․․․․․․․․․․․․․․ |
.28487 |
.27531 |
.26618 |
.25746 |
.24912 |
.24114 |
.23351 |
.22621 |
.21923 |
.21254 |
|
58․․․․․․․․․․․․․․․ |
.29688 |
.28722 |
.27798 |
.26914 |
.26067 |
.25257 |
.24481 |
.23738 |
.23025 |
.22343 |
|
59․․․․․․․․․․․․․․․ |
.30913 |
.29937 |
.29002 |
.28107 |
.27249 |
.26427 |
.25639 |
.24882 |
.24157 |
.23461 |
|
60․․․․․․․․․․․․․․․ |
.32159 |
.31175 |
.30231 |
.29325 |
.28457 |
.27623 |
.26823 |
.26055 |
.25317 |
.24608 |
|
61․․․․․․․․․․․․․․․ |
.33429 |
.32437 |
.31485 |
.30571 |
.29692 |
.28848 |
.28037 |
.27257 |
.26507 |
.25786 |
|
62․․․․․․․․․․․․․․․ |
.34728 |
.33730 |
.32770 |
.31847 |
.30960 |
.30106 |
.29285 |
.28495 |
.27734 |
.27001 |
|
63․․․․․․․․․․․․․․․ |
.36057 |
.35053 |
.34087 |
.33157 |
.32262 |
.31400 |
.30569 |
.29769 |
.28998 |
.28255 |
|
64․․․․․․․․․․․․․․․ |
.37412 |
.36404 |
.35433 |
.34498 |
.33596 |
.32726 |
.31887 |
.31078 |
.30298 |
.29545 |
|
65․․․․․․․․․․․․․․․ |
.38794 |
.37783 |
.36809 |
.35868 |
.34961 |
.34085 |
.33239 |
.32422 |
.31633 |
.30871 |
|
66․․․․․․․․․․․․․․․ |
.40205 |
.39193 |
.38216 |
.37272 |
.36361 |
.35479 |
.34628 |
.33804 |
.33008 |
.32238 |
|
67․․․․․․․․․․․․․․․ |
.41650 |
.40639 |
.39661 |
.38715 |
.37800 |
.36915 |
.36059 |
.35230 |
.34428 |
.33651 |
|
68․․․․․․․․․․․․․․․ |
.43126 |
.42117 |
.41139 |
.40193 |
.39277 |
.38390 |
.37530 |
.36697 |
.35890 |
.35108 |
|
69․․․․․․․․․․․․․․․ |
.44628 |
.43622 |
.42648 |
.41703 |
.40787 |
.39898 |
.39037 |
.38201 |
.37391 |
.36604 |
|
70․․․․․․․․․․․․․․․ |
.46150 |
.45149 |
.44178 |
.43236 |
.42321 |
.41433 |
.40571 |
.39735 |
.38922 |
.38132 |
|
71․․․․․․․․․․․․․․․ |
.47683 |
.46689 |
.45723 |
.44785 |
.43873 |
.42987 |
.42126 |
.41290 |
.40476 |
.39685 |
|
72․․․․․․․․․․․․․․․ |
.49225 |
.48238 |
.47279 |
.46346 |
.45439 |
.44556 |
.43697 |
.42862 |
.42048 |
.41257 |
|
73․․․․․․․․․․․․․․․ |
.50770 |
.49793 |
.48841 |
.47915 |
.47013 |
.46135 |
.45280 |
.44447 |
.43635 |
.42844 |
|
74․․․․․․․․․․․․․․․ |
.52324 |
.51358 |
.50416 |
.49498 |
.48603 |
.47731 |
.46880 |
.46051 |
.45242 |
.44454 |
|
75․․․․․․․․․․․․․․․ |
.53894 |
.52939 |
.52008 |
.51100 |
.50214 |
.49349 |
.48505 |
.47681 |
.46877 |
.46092 |
|
76․․․․․․․․․․․․․․․ |
.55483 |
.54543 |
.53624 |
.52728 |
.51852 |
.50996 |
.50160 |
.49344 |
.48546 |
.47766 |
|
77․․․․․․․․․․․․․․․ |
.57091 |
.56167 |
.55263 |
.54380 |
.53516 |
.52671 |
.51845 |
.51038 |
.50247 |
.49475 |
|
78․․․․․․․․․․․․․․․ |
.58716 |
.57809 |
.56922 |
.56053 |
.55203 |
.54372 |
.53557 |
.52760 |
.51980 |
.51216 |
|
79․․․․․․․․․․․․․․․ |
.60346 |
.59459 |
.58590 |
.57738 |
.56904 |
.56086 |
.55286 |
.54501 |
.53732 |
.52978 |
|
80․․․․․․․․․․․․․․․ |
.61969 |
.61102 |
.60252 |
.59419 |
.58601 |
.57800 |
.57014 |
.56243 |
.55487 |
.54745 |
|
81․․․․․․․․․․․․․․․ |
.63571 |
.62726 |
.61897 |
.61082 |
.60283 |
.59499 |
.58729 |
.57974 |
.57232 |
.56503 |
|
82․․․․․․․․․․․․․․․ |
.65146 |
.64324 |
.63515 |
.62722 |
.61942 |
.61176 |
.60423 |
.59683 |
.58957 |
.58242 |
|
83․․․․․․․․․․․․․․․ |
.66693 |
.65893 |
.65108 |
.64335 |
.63575 |
.62828 |
.62093 |
.61371 |
.60660 |
.59962 |
|
84․․․․․․․․․․․․․․․ |
.68222 |
.67447 |
.66684 |
.65934 |
.65195 |
.64468 |
.63753 |
.63049 |
.62356 |
.61674 |
|
85․․․․․․․․․․․․․․․ |
.69742 |
.68993 |
.68255 |
.67528 |
.66812 |
.66106 |
.65411 |
.64727 |
.64053 |
.63389 |
|
86․․․․․․․․․․․․․․․ |
.71241 |
.70517 |
.69805 |
.69102 |
.68410 |
.67727 |
.67054 |
.66390 |
.65736 |
.65091 |
|
87․․․․․․․․․․․․․․․ |
.72696 |
.72000 |
.71313 |
.70635 |
.69967 |
.69307 |
.68656 |
.68014 |
.67381 |
.66756 |
|
88․․․․․․․․․․․․․․․ |
.74108 |
.73438 |
.72777 |
.72125 |
.71480 |
.70845 |
.70217 |
.69597 |
.68985 |
.68380 |
|
89․․․․․․․․․․․․․․․ |
.75475 |
.74832 |
.74198 |
.73571 |
.72951 |
.72339 |
.71734 |
.71137 |
.70547 |
.69963 |
|
90․․․․․․․․․․․․․․․ |
.76796 |
.76180 |
.75572 |
.74971 |
.74376 |
.73788 |
.73207 |
.72633 |
.72065 |
.71503 |
|
91․․․․․․․․․․․․․․․ |
.78049 |
.77460 |
.76878 |
.76302 |
.75732 |
.75168 |
.74610 |
.74058 |
.73512 |
.72972 |
|
92․․․․․․․․․․․․․․․ |
.79211 |
.78647 |
.78089 |
.77537 |
.76990 |
.76449 |
.75913 |
.75383 |
.74858 |
.74338 |
|
93․․․․․․․․․․․․․․․ |
.80283 |
.79743 |
.79208 |
.78679 |
.78154 |
.77634 |
.77119 |
.76610 |
.76105 |
.75604 |
|
94․․․․․․․․․․․․․․․ |
.81283 |
.80765 |
.80253 |
.79744 |
.79240 |
.78741 |
.78247 |
.77756 |
.77270 |
.76789 |
|
95․․․․․․․․․․․․․․․ |
.82233 |
.81737 |
.81245 |
.80757 |
.80274 |
.79795 |
.79320 |
.78849 |
.78382 |
.77918 |
|
96․․․․․․․․․․․․․․․ |
.83126 |
.82651 |
.82180 |
.81712 |
.81248 |
.80788 |
.80332 |
.79880 |
.79431 |
.78985 |
|
97․․․․․․․․․․․․․․․ |
.83953 |
.83498 |
.83046 |
.82597 |
.82152 |
.81710 |
.81271 |
.80836 |
.80404 |
.79976 |
|
98․․․․․․․․․․․․․․․ |
.84731 |
.84294 |
.83860 |
.83429 |
.83002 |
.82577 |
.82155 |
.81737 |
.81321 |
.80908 |
|
99․․․․․․․․․․․․․․․ |
.85490 |
.85071 |
.84656 |
.84243 |
.83832 |
.83425 |
.83020 |
.82618 |
.82219 |
.81822 |
|
100․․․․․․․․․․․․․․ |
.86229 |
.85828 |
.85431 |
.85035 |
.84642 |
.84252 |
.83864 |
.83478 |
.83095 |
.82714 |
|
101․․․․․․․․․․․․․․ |
.86958 |
.86575 |
.86195 |
.85818 |
.85442 |
.85069 |
.84698 |
.84329 |
.83962 |
.83597 |
|
102․․․․․․․․․․․․․․ |
.87674 |
.87310 |
.86947 |
.86587 |
.86229 |
.85873 |
.85518 |
.85166 |
.84815 |
.84466 |
|
103․․․․․․․․․․․․․․ |
.88384 |
.88038 |
.87694 |
.87351 |
.87010 |
.86671 |
.86334 |
.85998 |
.85663 |
.85331 |
|
104․․․․․․․․․․․․․․ |
.89143 |
.88817 |
.88492 |
.88169 |
.87847 |
.87526 |
.87207 |
.86889 |
.86573 |
.86258 |
|
105․․․․․․․․․․․․․․ |
.89885 |
.89578 |
.89272 |
.88967 |
.88664 |
.88361 |
.88060 |
.87760 |
.87461 |
.87163 |
|
106․․․․․․․․․․․․․․ |
.90840 |
.90559 |
.90278 |
.89999 |
.89720 |
.89442 |
.89165 |
.88888 |
.88613 |
.88338 |
|
107․․․․․․․․․․․․․․ |
.91999 |
.91750 |
.91501 |
.91253 |
.91005 |
.90758 |
.90511 |
.90265 |
.90019 |
.89774 |
|
108․․․․․․․․․․․․․․ |
.93805 |
.93609 |
.93412 |
.93216 |
.93020 |
.92824 |
.92629 |
.92434 |
.92239 |
.92044 |
|
109․․․․․․․․․․․․․․ |
.96900 |
.96800 |
.96700 |
.96600 |
.96500 |
.96400 |
.96300 |
.96200 |
.96100 |
.96000 |
|
Age |
8.2% |
8.4% |
8.6% |
8.8% |
9.0% |
9.2% |
9.4% |
9.6% |
9.8% |
10.0% |
|---|---|---|---|---|---|---|---|---|---|---|
|
0․․․․․․․․․․․․․․․․ |
.01709 |
.01658 |
.01612 |
.01570 |
.01532 |
.01497 |
.01466 |
.01437 |
.01410 |
.01386 |
|
1․․․․․․․․․․․․․․․․ |
.00892 |
.00839 |
.00791 |
.00747 |
.00708 |
.00672 |
.00639 |
.00609 |
.00582 |
.00557 |
|
2․․․․․․․․․․․․․․․․ |
.00896 |
.00840 |
.00790 |
.00744 |
.00702 |
.00664 |
.00629 |
.00598 |
.00569 |
.00542 |
|
3․․․․․․․․․․․․․․․․ |
.00926 |
.00867 |
.00814 |
.00765 |
.00721 |
.00681 |
.00644 |
.00611 |
.00580 |
.00552 |
|
4․․․․․․․․․․․․․․․․ |
.00970 |
.00908 |
.00851 |
.00800 |
.00753 |
.00711 |
.00672 |
.00636 |
.00604 |
.00574 |
|
5․․․․․․․․․․․․․․․․ |
.01026 |
.00960 |
.00900 |
.00846 |
.00796 |
.00751 |
.00710 |
.00672 |
.00637 |
.00606 |
|
6․․․․․․․․․․․․․․․․ |
.01089 |
.01019 |
.00956 |
.00899 |
.00846 |
.00799 |
.00755 |
.00715 |
.00678 |
.00644 |
|
7․․․․․․․․․․․․․․․․ |
.01161 |
.01088 |
.01021 |
.00960 |
.00905 |
.00854 |
.00808 |
.00765 |
.00726 |
.00690 |
|
8․․․․․․․․․․․․․․․․ |
.01241 |
.01163 |
.01093 |
.01029 |
.00970 |
.00917 |
.00867 |
.00822 |
.00781 |
.00743 |
|
9․․․․․․․․․․․․․․․․ |
.01331 |
.01249 |
.01175 |
.01107 |
.01045 |
.00988 |
.00936 |
.00889 |
.00845 |
.00804 |
|
10․․․․․․․․․․․․․․․ |
.01432 |
.01346 |
.01268 |
.01196 |
.01131 |
.01071 |
.01016 |
.00965 |
.00918 |
.00875 |
|
11․․․․․․․․․․․․․․․ |
.01543 |
.01453 |
.01370 |
.01295 |
.01226 |
.01162 |
.01104 |
.01051 |
.01001 |
.00956 |
|
12․․․․․․․․․․․․․․․ |
.01664 |
.01569 |
.01482 |
.01403 |
.01330 |
.01263 |
.01202 |
.01145 |
.01093 |
.01045 |
|
13․․․․․․․․․․․․․․․ |
.01791 |
.01691 |
.01600 |
.01516 |
.01440 |
.01369 |
.01304 |
.01245 |
.01190 |
.01139 |
|
14․․․․․․․․․․․․․․․ |
.01918 |
.01813 |
.01717 |
.01629 |
.01548 |
.01474 |
.01406 |
.01343 |
.01285 |
.01231 |
|
15․․․․․․․․․․․․․․․ |
.02041 |
.01931 |
.01831 |
.01738 |
.01653 |
.01576 |
.01504 |
.01437 |
.01376 |
.01320 |
|
16․․․․․․․․․․․․․․․ |
.02160 |
.02044 |
.01938 |
.01841 |
.01752 |
.01670 |
.01595 |
.01525 |
.01460 |
.01401 |
|
17․․․․․․․․․․․․․․․ |
.02274 |
.02152 |
.02041 |
.01940 |
.01846 |
.01760 |
.01680 |
.01607 |
.01539 |
.01476 |
|
18․․․․․․․․․․․․․․․ |
.02386 |
.02258 |
.02142 |
.02035 |
.01936 |
.01846 |
.01762 |
.01685 |
.01613 |
.01547 |
|
19․․․․․․․․․․․․․․․ |
.02500 |
.02367 |
.02245 |
.02132 |
.02029 |
.01933 |
.01845 |
.01764 |
.01689 |
.01619 |
|
20․․․․․․․․․․․․․․․ |
.02621 |
.02481 |
.02353 |
.02235 |
.02126 |
.02025 |
.01933 |
.01847 |
.01768 |
.01694 |
|
21․․․․․․․․․․․․․․․ |
.02749 |
.02603 |
.02468 |
.02344 |
.02229 |
.02124 |
.02026 |
.01936 |
.01852 |
.01774 |
|
22․․․․․․․․․․․․․․․ |
.02884 |
.02730 |
.02589 |
.02458 |
.02338 |
.02227 |
.02124 |
.02029 |
.01940 |
.01859 |
|
23․․․․․․․․․․․․․․․ |
.03028 |
.02867 |
.02718 |
.02581 |
.02454 |
.02337 |
.02229 |
.02128 |
.02035 |
.01949 |
|
24․․․․․․․․․․․․․․․ |
.03183 |
.03013 |
.02857 |
.02713 |
.02580 |
.02456 |
.02342 |
.02236 |
.02138 |
.02047 |
|
25․․․․․․․․․․․․․․․ |
.03350 |
.03172 |
.03008 |
.02857 |
.02717 |
.02587 |
.02467 |
.02355 |
.02251 |
.02155 |
|
26․․․․․․․․․․․․․․․ |
.03530 |
.03344 |
.03172 |
.03013 |
.02865 |
.02729 |
.02602 |
.02484 |
.02375 |
.02273 |
|
27․․․․․․․․․․․․․․․ |
.03727 |
.03532 |
.03351 |
.03183 |
.03028 |
.02885 |
.02751 |
.02627 |
.02511 |
.02404 |
|
28․․․․․․․․․․․․․․․ |
.03937 |
.03732 |
.03543 |
.03367 |
.03204 |
.03052 |
.02911 |
.02780 |
.02658 |
.02545 |
|
29․․․․․․․․․․․․․․․ |
.04162 |
.03947 |
.03748 |
.03564 |
.03392 |
.03233 |
.03084 |
.02946 |
.02818 |
.02698 |
|
30․․․․․․․․․․․․․․․ |
.04401 |
.04176 |
.03967 |
.03773 |
.03593 |
.03425 |
.03269 |
.03124 |
.02988 |
.02861 |
|
31․․․․․․․․․․․․․․․ |
.04654 |
.04419 |
.04200 |
.03996 |
.03807 |
.03630 |
.03466 |
.03312 |
.03169 |
.03035 |
|
32․․․․․․․․․․․․․․․ |
.04923 |
.04676 |
.04447 |
.04233 |
.04034 |
.03849 |
.03676 |
.03514 |
.03363 |
.03221 |
|
33․․․․․․․․․․․․․․․ |
.05210 |
.04952 |
.04711 |
.04487 |
.04278 |
.04083 |
.03901 |
.03731 |
.03571 |
.03422 |
|
34․․․․․․․․․․․․․․․ |
.05515 |
.05245 |
.04993 |
.04758 |
.04538 |
.04333 |
.04142 |
.03962 |
.03794 |
.03637 |
|
35․․․․․․․․․․․․․․․ |
.05841 |
.05558 |
.05295 |
.05048 |
.04818 |
.04603 |
.04401 |
.04212 |
.04035 |
.03869 |
|
36․․․․․․․․․․․․․․․ |
.06187 |
.05892 |
.05616 |
.05358 |
.05116 |
.04890 |
.04678 |
.04480 |
.04293 |
.04118 |
|
37․․․․․․․․․․․․․․․ |
.06555 |
.06247 |
.05958 |
.05688 |
.05435 |
.05198 |
.04975 |
.04766 |
.04570 |
.04385 |
|
38․․․․․․․․․․․․․․․ |
.06949 |
.06627 |
.06325 |
.06043 |
.05777 |
.05528 |
.05295 |
.05075 |
.04868 |
.04674 |
|
39․․․․․․․․․․․․․․․ |
.07368 |
.07032 |
.06717 |
.06421 |
.06143 |
.05882 |
.05637 |
.05406 |
.05189 |
.04984 |
|
40․․․․․․․․․․․․․․․ |
.07816 |
.07465 |
.07137 |
.06827 |
.06537 |
.06263 |
.06006 |
.05764 |
.05535 |
.05320 |
|
41․․․․․․․․․․․․․․․ |
.08295 |
.07930 |
.07587 |
.07264 |
.06960 |
.06674 |
.06405 |
.06150 |
.05910 |
.05683 |
|
42․․․․․․․․․․․․․․․ |
.08807 |
.08427 |
.08069 |
.07733 |
.07415 |
.07116 |
.06833 |
.06567 |
.06315 |
.06077 |
|
43․․․․․․․․․․․․․․․ |
.09352 |
.08957 |
.08585 |
.08233 |
.07902 |
.07589 |
.07294 |
.07014 |
.06750 |
.06500 |
|
44․․․․․․․․․․․․․․․ |
.09932 |
.09521 |
.09134 |
.08768 |
.08423 |
.08096 |
.07787 |
.07495 |
.07218 |
.06956 |
|
45․․․․․․․․․․․․․․․ |
.10543 |
.10117 |
.09715 |
.09334 |
.08974 |
.08634 |
.08311 |
.08005 |
.07716 |
.07441 |
|
46․․․․․․․․․․․․․․․ |
.11189 |
.10747 |
.10329 |
.09933 |
.09559 |
.09204 |
.08867 |
.08548 |
.08245 |
.07958 |
|
47․․․․․․․․․․․․․․․ |
.11866 |
.11408 |
.10974 |
.10564 |
.10174 |
.09805 |
.09454 |
.09121 |
.08805 |
.08504 |
|
48․․․․․․․․․․․․․․․ |
.12577 |
.12103 |
.11654 |
.11228 |
.10823 |
.10439 |
.10074 |
.09727 |
.09397 |
.09083 |
|
49․․․․․․․․․․․․․․․ |
.13323 |
.12833 |
.12368 |
.11926 |
.11506 |
.11107 |
.10728 |
.10366 |
.10022 |
.09695 |
|
50․․․․․․․․․․․․․․․ |
.14107 |
.13601 |
.13120 |
.12663 |
.12228 |
.11813 |
.11419 |
.11043 |
.10685 |
.10344 |
|
51․․․․․․․․․․․․․․․ |
.14928 |
.14407 |
.13910 |
.13437 |
.12987 |
.12558 |
.12149 |
.11758 |
.11386 |
.11031 |
|
52․․․․․․․․․․․․․․․ |
.15785 |
.15248 |
.14735 |
.14247 |
.13781 |
.13337 |
.12913 |
.12508 |
.12122 |
.11752 |
|
53․․․․․․․․․․․․․․․ |
.16678 |
.16124 |
.15597 |
.15093 |
.14612 |
.14153 |
.13714 |
.13294 |
.12893 |
.12509 |
|
54․․․․․․․․․․․․․․․ |
.17606 |
.17037 |
.16493 |
.15974 |
.15478 |
.15004 |
.14550 |
.14116 |
.13700 |
.13302 |
|
55․․․․․․․․․․․․․․․ |
.18570 |
.17986 |
.17428 |
.16893 |
.16382 |
.15893 |
.15424 |
.14976 |
.14546 |
.14134 |
|
56․․․․․․․․․․․․․․․ |
.19573 |
.18974 |
.18400 |
.17851 |
.17325 |
.16821 |
.16338 |
.15875 |
.15430 |
.15004 |
|
57․․․․․․․․․․․․․․․ |
.20613 |
.20000 |
.19412 |
.18848 |
.18307 |
.17789 |
.17291 |
.16814 |
.16355 |
.15914 |
|
58․․․․․․․․․․․․․․․ |
.21688 |
.21060 |
.20458 |
.19880 |
.19325 |
.18792 |
.18280 |
.17788 |
.17316 |
.16861 |
|
59․․․․․․․․․․․․․․․ |
.22793 |
.22151 |
.21535 |
.20943 |
.20374 |
.19827 |
.19301 |
.18795 |
.18309 |
.17840 |
|
60․․․․․․․․․․․․․․․ |
.23927 |
.23272 |
.22642 |
.22036 |
.21454 |
.20893 |
.20354 |
.19834 |
.19334 |
.18851 |
|
61․․․․․․․․․․․․․․․ |
.25092 |
.24425 |
.23782 |
.23163 |
.22567 |
.21993 |
.21440 |
.20907 |
.20393 |
.19898 |
|
62․․․․․․․․․․․․․․․ |
.26295 |
.25616 |
.24961 |
.24329 |
.23721 |
.23134 |
.22568 |
.22021 |
.21494 |
.20985 |
|
63․․․․․․․․․․․․․․․ |
.27538 |
.26847 |
.26180 |
.25537 |
.24916 |
.24316 |
.23738 |
.23179 |
.22639 |
.22117 |
|
64․․․․․․․․․․․․․․․ |
.28817 |
.28116 |
.27438 |
.26783 |
.26150 |
.25539 |
.24949 |
.24377 |
.23825 |
.23291 |
|
65․․․․․․․․․․․․․․․ |
.30134 |
.29423 |
.28735 |
.28069 |
.27426 |
.26803 |
.26201 |
.25618 |
.25054 |
.24508 |
|
66․․․․․․․․․․․․․․․ |
.31493 |
.30772 |
.30075 |
.29399 |
.28746 |
.28113 |
.27500 |
.26906 |
.26331 |
.25774 |
|
67․․․․․․․․․․․․․․․ |
.32899 |
.32170 |
.31464 |
.30780 |
.30118 |
.29475 |
.28852 |
.28248 |
.27663 |
.27095 |
|
68․․․․․․․․․․․․․․․ |
.34349 |
.33614 |
.32901 |
.32209 |
.31538 |
.30887 |
.30256 |
.29643 |
.29047 |
.28469 |
|
69․․․․․․․․․․․․․․․ |
.35841 |
.35100 |
.34381 |
.33683 |
.33005 |
.32346 |
.31707 |
.31085 |
.30481 |
.29894 |
|
70․․․․․․․․․․․․․․․ |
.37366 |
.36620 |
.35896 |
.35193 |
.34509 |
.33844 |
.33197 |
.32568 |
.31957 |
.31362 |
|
71․․․․․․․․․․․․․․․ |
.38916 |
.38167 |
.37440 |
.36732 |
.36043 |
.35372 |
.34720 |
.34084 |
.33466 |
.32864 |
|
72․․․․․․․․․․․․․․․ |
.40486 |
.39736 |
.39006 |
.38295 |
.37602 |
.36927 |
.36270 |
.35629 |
.35005 |
.34396 |
|
73․․․․․․․․․․․․․․․ |
.42074 |
.41323 |
.40591 |
.39878 |
.39182 |
.38504 |
.37843 |
.37198 |
.36568 |
.35955 |
|
74․․․․․․․․․․․․․․․ |
.43685 |
.42934 |
.42202 |
.41488 |
.40791 |
.40110 |
.39446 |
.38798 |
.38165 |
.37547 |
|
75․․․․․․․․․․․․․․․ |
.45326 |
.44577 |
.43846 |
.43132 |
.42435 |
.41754 |
.41088 |
.40438 |
.39802 |
.39181 |
|
76․․․․․․․․․․․․․․․ |
.47004 |
.46259 |
.45530 |
.44818 |
.44122 |
.43442 |
.42776 |
.42125 |
.41488 |
.40865 |
|
77․․․․․․․․․․․․․․․ |
.48718 |
.47979 |
.47255 |
.46547 |
.45853 |
.45175 |
.44511 |
.43861 |
.43225 |
.42601 |
|
78․․․․․․․․․․․․․․․ |
.50467 |
.49735 |
.49017 |
.48314 |
.47626 |
.46951 |
.46290 |
.45643 |
.45008 |
.44386 |
|
79․․․․․․․․․․․․․․․ |
.52239 |
.51515 |
.50806 |
.50110 |
.49427 |
.48758 |
.48102 |
.47459 |
.46828 |
.46209 |
|
80․․․․․․․․․․․․․․․ |
.54018 |
.53304 |
.52603 |
.51916 |
.51242 |
.50580 |
.49930 |
.49292 |
.48666 |
.48052 |
|
81․․․․․․․․․․․․․․․ |
.55788 |
.55085 |
.54396 |
.53718 |
.53053 |
.52399 |
.51757 |
.51126 |
.50507 |
.49898 |
|
82․․․․․․․․․․․․․․․ |
.57540 |
.56851 |
.56173 |
.55506 |
.54851 |
.54207 |
.53574 |
.52951 |
.52339 |
.51737 |
|
83․․․․․․․․․․․․․․․ |
.59274 |
.58598 |
.57933 |
.57279 |
.56635 |
.56001 |
.55378 |
.54765 |
.54161 |
.53567 |
|
84․․․․․․․․․․․․․․․ |
.61002 |
.60341 |
.59690 |
.59049 |
.58418 |
.57796 |
.57184 |
.56582 |
.55988 |
.55403 |
|
85․․․․․․․․․․․․․․․ |
.62734 |
.62090 |
.61454 |
.60828 |
.60211 |
.59603 |
.59004 |
.58414 |
.57832 |
.57258 |
|
86․․․․․․․․․․․․․․․ |
.64455 |
.63828 |
.63210 |
.62600 |
.61999 |
.61406 |
.60821 |
.60244 |
.59675 |
.59113 |
|
87․․․․․․․․․․․․․․․ |
.66139 |
.65531 |
.64930 |
.64337 |
.63752 |
.63175 |
.62605 |
.62043 |
.61488 |
.60939 |
|
88․․․․․․․․․․․․․․․ |
.67783 |
.67194 |
.66612 |
.66037 |
.65469 |
.64908 |
.64354 |
.63807 |
.63267 |
.62733 |
|
89․․․․․․․․․․․․․․․ |
.69387 |
.68817 |
.68254 |
.67698 |
.67148 |
.66605 |
.66068 |
.65537 |
.65012 |
.64493 |
|
90․․․․․․․․․․․․․․․ |
.70947 |
.70398 |
.69855 |
.69318 |
.68786 |
.68261 |
.67742 |
.67228 |
.66719 |
.66217 |
|
91․․․․․․․․․․․․․․․ |
.72437 |
.71908 |
.71385 |
.70867 |
.70354 |
.69847 |
.69345 |
.68848 |
.68357 |
.67870 |
|
92․․․․․․․․․․․․․․․ |
.73823 |
.73314 |
.72810 |
.72310 |
.71816 |
.71326 |
.70841 |
.70361 |
.69886 |
.69415 |
|
93․․․․․․․․․․․․․․․ |
.75109 |
.74618 |
.74132 |
.73650 |
.73173 |
.72700 |
.72232 |
.71768 |
.71308 |
.70852 |
|
94․․․․․․․․․․․․․․․ |
.76312 |
.75839 |
.75370 |
.74905 |
.74445 |
.73988 |
.73536 |
.73087 |
.72643 |
.72202 |
|
95․․․․․․․․․․․․․․․ |
.77459 |
.77004 |
.76552 |
.76104 |
.75660 |
.75220 |
.74783 |
.74350 |
.73920 |
.73494 |
|
96․․․․․․․․․․․․․․․ |
.78543 |
.78105 |
.77670 |
.77238 |
.76810 |
.76386 |
.75964 |
.75546 |
.75131 |
.74720 |
|
97․․․․․․․․․․․․․․․ |
.79550 |
.79128 |
.78709 |
.78293 |
.77880 |
.77470 |
.77063 |
.76659 |
.76258 |
.75860 |
|
98․․․․․․․․․․․․․․․ |
.80498 |
.80091 |
.79687 |
.79286 |
.78888 |
.78492 |
.78099 |
.77709 |
.77322 |
.76937 |
|
99․․․․․․․․․․․․․․․ |
.81428 |
.81036 |
.80647 |
.80261 |
.79877 |
.79496 |
.79117 |
.78741 |
.78367 |
.77995 |
|
100․․․․․․․․․․․․․․ |
.82336 |
.81959 |
.81586 |
.81214 |
.80845 |
.80478 |
.80113 |
.79751 |
.79390 |
.79032 |
|
101․․․․․․․․․․․․․․ |
.83234 |
.82873 |
.82515 |
.82158 |
.81804 |
.81451 |
.81101 |
.80753 |
.80406 |
.80062 |
|
102․․․․․․․․․․․․․․ |
.84119 |
.83774 |
.83431 |
.83089 |
.82750 |
.82412 |
.82076 |
.81742 |
.81409 |
.81078 |
|
103․․․․․․․․․․․․․․ |
.84999 |
.84670 |
.84342 |
.84016 |
.83691 |
.83368 |
.83046 |
.82726 |
.82408 |
.82091 |
|
104․․․․․․․․․․․․․․ |
.85944 |
.85632 |
.85321 |
.85011 |
.84703 |
.84396 |
.84090 |
.83786 |
.83483 |
.83182 |
|
105․․․․․․․․․․․․․․ |
.86866 |
.86570 |
.86276 |
.85982 |
.85690 |
.85399 |
.85109 |
.84820 |
.84532 |
.84245 |
|
106․․․․․․․․․․․․․․ |
.88065 |
.87792 |
.87520 |
.87248 |
.86978 |
.86708 |
.86440 |
.86172 |
.85905 |
.85638 |
|
107․․․․․․․․․․․․․․ |
.89530 |
.89286 |
.89042 |
.88799 |
.88557 |
.88315 |
.88073 |
.87833 |
.87592 |
.87352 |
|
108․․․․․․․․․․․․․․ |
.91849 |
.91654 |
.91460 |
.91266 |
.91072 |
.90879 |
.90685 |
.90492 |
.90299 |
.90106 |
|
109․․․․․․․․․․․․․․ |
.95900 |
.95800 |
.95700 |
.95600 |
.95500 |
.95400 |
.95300 |
.95200 |
.95100 |
.95000 |
|
Age |
10.2% |
10.4% |
10.6% |
10.8% |
11.0% |
11.2% |
11.4% |
11.6% |
11.8% |
12.0% |
|---|---|---|---|---|---|---|---|---|---|---|
|
0․․․․․․․․․․․․․․․․ |
.01363 |
.01342 |
.01323 |
.01305 |
.01288 |
.01272 |
.01258 |
.01244 |
.01231 |
.01219 |
|
1․․․․․․․․․․․․․․․․ |
.00534 |
.00512 |
.00493 |
.00474 |
.00458 |
.00442 |
.00427 |
.00414 |
.00401 |
.00389 |
|
2․․․․․․․․․․․․․․․․ |
.00518 |
.00495 |
.00474 |
.00455 |
.00437 |
.00421 |
.00405 |
.00391 |
.00377 |
.00365 |
|
3․․․․․․․․․․․․․․․․ |
.00526 |
.00502 |
.00480 |
.00459 |
.00440 |
.00422 |
.00406 |
.00391 |
.00376 |
.00363 |
|
4․․․․․․․․․․․․․․․․ |
.00546 |
.00521 |
.00497 |
.00475 |
.00455 |
.00436 |
.00419 |
.00402 |
.00387 |
.00373 |
|
5․․․․․․․․․․․․․․․․ |
.00576 |
.00549 |
.00524 |
.00501 |
.00479 |
.00459 |
.00440 |
.00423 |
.00406 |
.00391 |
|
6․․․․․․․․․․․․․․․․ |
.00613 |
.00584 |
.00557 |
.00532 |
.00509 |
.00488 |
.00468 |
.00449 |
.00432 |
.00415 |
|
7․․․․․․․․․․․․․․․․ |
.00657 |
.00626 |
.00598 |
.00571 |
.00547 |
.00524 |
.00502 |
.00482 |
.00464 |
.00446 |
|
8․․․․․․․․․․․․․․․․ |
.00707 |
.00675 |
.00644 |
.00616 |
.00590 |
.00565 |
.00542 |
.00521 |
.00501 |
.00482 |
|
9․․․․․․․․․․․․․․․․ |
.00766 |
.00732 |
.00699 |
.00669 |
.00641 |
.00615 |
.00591 |
.00568 |
.00547 |
.00527 |
|
10․․․․․․․․․․․․․․․ |
.00835 |
.00798 |
.00764 |
.00732 |
.00702 |
.00675 |
.00649 |
.00624 |
.00602 |
.00580 |
|
11․․․․․․․․․․․․․․․ |
.00913 |
.00874 |
.00838 |
.00804 |
.00772 |
.00743 |
.00715 |
.00689 |
.00665 |
.00642 |
|
12․․․․․․․․․․․․․․․ |
.01000 |
.00959 |
.00920 |
.00884 |
.00851 |
.00819 |
.00790 |
.00762 |
.00737 |
.00712 |
|
13․․․․․․․․․․․․․․․ |
.01091 |
.01048 |
.01007 |
.00969 |
.00933 |
.00900 |
.00869 |
.00840 |
.00813 |
.00787 |
|
14․․․․․․․․․․․․․․․ |
.01181 |
.01135 |
.01092 |
.01052 |
.01014 |
.00979 |
.00947 |
.00916 |
.00887 |
.00860 |
|
15․․․․․․․․․․․․․․․ |
.01267 |
.01218 |
.01173 |
.01130 |
.01091 |
.01054 |
.01019 |
.00987 |
.00956 |
.00928 |
|
16․․․․․․․․․․․․․․․ |
.01345 |
.01294 |
.01246 |
.01201 |
.01160 |
.01121 |
.01084 |
.01050 |
.01018 |
.00988 |
|
17․․․․․․․․․․․․․․․ |
.01418 |
.01364 |
.01313 |
.01266 |
.01222 |
.01181 |
.01143 |
.01107 |
.01073 |
.01041 |
|
18․․․․․․․․․․․․․․․ |
.01486 |
.01429 |
.01375 |
.01326 |
.01279 |
.01236 |
.01196 |
.01158 |
.01122 |
.01088 |
|
19․․․․․․․․․․․․․․․ |
.01554 |
.01494 |
.01438 |
.01385 |
.01336 |
.01291 |
.01248 |
.01208 |
.01170 |
.01135 |
|
20․․․․․․․․․․․․․․․ |
.01626 |
.01562 |
.01503 |
.01448 |
.01396 |
.01348 |
.01303 |
.01260 |
.01220 |
.01183 |
|
21․․․․․․․․․․․․․․․ |
.01702 |
.01635 |
.01573 |
.01514 |
.01460 |
.01409 |
.01361 |
.01316 |
.01274 |
.01235 |
|
22․․․․․․․․․․․․․․․ |
.01782 |
.01711 |
.01645 |
.01584 |
.01526 |
.01472 |
.01422 |
.01374 |
.01330 |
.01288 |
|
23․․․․․․․․․․․․․․․ |
.01868 |
.01793 |
.01724 |
.01658 |
.01597 |
.01540 |
.01487 |
.01437 |
.01390 |
.01345 |
|
24․․․․․․․․․․․․․․․ |
.01962 |
.01883 |
.01809 |
.01740 |
.01675 |
.01615 |
.01558 |
.01505 |
.01455 |
.01408 |
|
25․․․․․․․․․․․․․․․ |
.02065 |
.01981 |
.01903 |
.01830 |
.01762 |
.01698 |
.01638 |
.01581 |
.01528 |
.01478 |
|
26․․․․․․․․․․․․․․․ |
.02178 |
.02089 |
.02006 |
.01929 |
.01856 |
.01789 |
.01725 |
.01665 |
.01609 |
.01556 |
|
27․․․․․․․․․․․․․․․ |
.02303 |
.02209 |
.02122 |
.02040 |
.01963 |
.01891 |
.01824 |
.01760 |
.01700 |
.01644 |
|
28․․․․․․․․․․․․․․․ |
.02439 |
.02339 |
.02247 |
.02160 |
.02079 |
.02002 |
.01931 |
.01863 |
.01800 |
.01740 |
|
29․․․․․․․․․․․․․․․ |
.02585 |
.02480 |
.02382 |
.02290 |
.02204 |
.02123 |
.02047 |
.01976 |
.01908 |
.01845 |
|
30․․․․․․․․․․․․․․․ |
.02742 |
.02631 |
.02527 |
.02430 |
.02339 |
.02253 |
.02172 |
.02096 |
.02025 |
.01957 |
|
31․․․․․․․․․․․․․․․ |
.02910 |
.02793 |
.02683 |
.02579 |
.02482 |
.02391 |
.02306 |
.02225 |
.02149 |
.02077 |
|
32․․․․․․․․․․․․․․․ |
.03089 |
.02965 |
.02849 |
.02739 |
.02636 |
.02540 |
.02449 |
.02363 |
.02282 |
.02206 |
|
33․․․․․․․․․․․․․․․ |
.03282 |
.03151 |
.03028 |
.02912 |
.02803 |
.02701 |
.02604 |
.02513 |
.02427 |
.02346 |
|
34․․․․․․․․․․․․․․․ |
.03489 |
.03350 |
.03220 |
.03097 |
.02982 |
.02873 |
.02771 |
.02674 |
.02583 |
.02497 |
|
35․․․․․․․․․․․․․․․ |
.03713 |
.03567 |
.03429 |
.03299 |
.03177 |
.03061 |
.02953 |
.02850 |
.02753 |
.02661 |
|
36․․․․․․․․․․․․․․․ |
.03953 |
.03798 |
.03653 |
.03515 |
.03386 |
.03263 |
.03148 |
.03039 |
.02936 |
.02838 |
|
37․․․․․․․․․․․․․․․ |
.04211 |
.04048 |
.03894 |
.03748 |
.03611 |
.03481 |
.03359 |
.03243 |
.03134 |
.03030 |
|
38․․․․․․․․․․․․․․․ |
.04490 |
.04318 |
.04155 |
.04001 |
.03856 |
.03719 |
.03589 |
.03466 |
.03350 |
.03239 |
|
39․․․․․․․․․․․․․․․ |
.04791 |
.04609 |
.04437 |
.04274 |
.04120 |
.03975 |
.03837 |
.03707 |
.03583 |
.03466 |
|
40․․․․․․․․․․․․․․․ |
.05116 |
.04924 |
.04742 |
.04571 |
.04408 |
.04254 |
.04108 |
.03970 |
.03839 |
.03714 |
|
41․․․․․․․․․․․․․․․ |
.05469 |
.05267 |
.05075 |
.04894 |
.04722 |
.04559 |
.04405 |
.04258 |
.04119 |
.03987 |
|
42․․․․․․․․․․․․․․․ |
.05851 |
.05638 |
.05436 |
.05245 |
.05063 |
.04891 |
.04728 |
.04573 |
.04425 |
.04285 |
|
43․․․․․․․․․․․․․․․ |
.06263 |
.06039 |
.05827 |
.05625 |
.05433 |
.05252 |
.05079 |
.04915 |
.04759 |
.04610 |
|
44․․․․․․․․․․․․․․․ |
.06707 |
.06472 |
.06248 |
.06035 |
.05834 |
.05642 |
.05459 |
.05286 |
.05121 |
.04963 |
|
45․․․․․․․․․․․․․․․ |
.07180 |
.06933 |
.06698 |
.06474 |
.06262 |
.06059 |
.05867 |
.05684 |
.05509 |
.05342 |
|
46․․․․․․․․․․․․․․․ |
.07685 |
.07425 |
.07178 |
.06943 |
.06720 |
.06507 |
.06304 |
.06110 |
.05926 |
.05750 |
|
47․․․․․․․․․․․․․․․ |
.08218 |
.07946 |
.07687 |
.07440 |
.07205 |
.06981 |
.06768 |
.06564 |
.06369 |
.06183 |
|
48․․․․․․․․․․․․․․․ |
.08784 |
.08499 |
.08228 |
.07969 |
.07722 |
.07487 |
.07262 |
.07047 |
.06842 |
.06646 |
|
49․․․․․․․․․․․․․․․ |
.09382 |
.09085 |
.08801 |
.08530 |
.08271 |
.08024 |
.07788 |
.07562 |
.07346 |
.07140 |
|
50․․․․․․․․․․․․․․․ |
.10018 |
.09707 |
.09410 |
.09127 |
.08856 |
.08597 |
.08349 |
.08112 |
.07885 |
.07667 |
|
51․․․․․․․․․․․․․․․ |
.10691 |
.10367 |
.10057 |
.09761 |
.09477 |
.09206 |
.08946 |
.08697 |
.08459 |
.08231 |
|
52․․․․․․․․․․․․․․․ |
.11399 |
.11061 |
.10738 |
.10429 |
.10132 |
.09849 |
.09577 |
.09316 |
.09066 |
.08826 |
|
53․․․․․․․․․․․․․․․ |
.12142 |
.11791 |
.11454 |
.11132 |
.10823 |
.10526 |
.10242 |
.09969 |
.09707 |
.09456 |
|
54․․․․․․․․․․․․․․․ |
.12921 |
.12556 |
.12206 |
.11870 |
.11548 |
.11239 |
.10942 |
.10657 |
.10383 |
.10120 |
|
55․․․․․․․․․․․․․․․ |
.13738 |
.13359 |
.12995 |
.12646 |
.12311 |
.11989 |
.11679 |
.11382 |
.11096 |
.10820 |
|
56․․․․․․․․․․․․․․․ |
.14595 |
.14202 |
.13824 |
.13462 |
.13113 |
.12778 |
.12456 |
.12146 |
.11847 |
.11560 |
|
57․․․․․․․․․․․․․․․ |
.15491 |
.15084 |
.14693 |
.14317 |
.13955 |
.13607 |
.13272 |
.12949 |
.12638 |
.12338 |
|
58․․․․․․․․․․․․․․․ |
.16424 |
.16004 |
.15599 |
.15209 |
.14834 |
.14473 |
.14125 |
.13789 |
.13465 |
.13153 |
|
59․․․․․․․․․․․․․․․ |
.17390 |
.16955 |
.16537 |
.16134 |
.15746 |
.15371 |
.15010 |
.14662 |
.14325 |
.14001 |
|
60․․․․․․․․․․․․․․․ |
.18387 |
.17939 |
.17507 |
.17091 |
.16689 |
.16302 |
.15927 |
.15566 |
.15217 |
.14880 |
|
61․․․․․․․․․․․․․․․ |
.19420 |
.18958 |
.18513 |
.18084 |
.17669 |
.17268 |
.16881 |
.16506 |
.16145 |
.15795 |
|
62․․․․․․․․․․․․․․․ |
.20494 |
.20020 |
.19561 |
.19119 |
.18691 |
.18277 |
.17877 |
.17490 |
.17115 |
.16753 |
|
63․․․․․․․․․․․․․․․ |
.21613 |
.21126 |
.20654 |
.20199 |
.19758 |
.19331 |
.18918 |
.18518 |
.18131 |
.17757 |
|
64․․․․․․․․․․․․․․․ |
.22774 |
.22274 |
.21791 |
.21322 |
.20869 |
.20429 |
.20004 |
.19592 |
.19192 |
.18805 |
|
65․․․․․․․․․․․․․․․ |
.23979 |
.23467 |
.22971 |
.22490 |
.22025 |
.21573 |
.21135 |
.20710 |
.20299 |
.19899 |
|
66․․․․․․․․․․․․․․․ |
.25233 |
.24709 |
.24202 |
.23709 |
.23231 |
.22767 |
.22318 |
.21881 |
.21457 |
.21045 |
|
67․․․․․․․․․․․․․․․ |
.26543 |
.26009 |
.25489 |
.24985 |
.24496 |
.24021 |
.23560 |
.23111 |
.22676 |
.22252 |
|
68․․․․․․․․․․․․․․․ |
.27908 |
.27363 |
.26833 |
.26319 |
.25819 |
.25332 |
.24860 |
.24400 |
.23954 |
.23519 |
|
69․․․․․․․․․․․․․․․ |
.29324 |
.28769 |
.28230 |
.27705 |
.27195 |
.26699 |
.26216 |
.25746 |
.25288 |
.24843 |
|
70․․․․․․․․․․․․․․․ |
.30783 |
.30219 |
.29671 |
.29137 |
.28618 |
.28112 |
.27619 |
.27139 |
.26672 |
.26216 |
|
71․․․․․․․․․․․․․․․ |
.32277 |
.31706 |
.31150 |
.30608 |
.30079 |
.29564 |
.29063 |
.28573 |
.28096 |
.27631 |
|
72․․․․․․․․․․․․․․․ |
.33803 |
.33225 |
.32661 |
.32112 |
.31575 |
.31052 |
.30542 |
.30044 |
.29559 |
.29084 |
|
73․․․․․․․․․․․․․․․ |
.35356 |
.34772 |
.34201 |
.33645 |
.33101 |
.32571 |
.32053 |
.31547 |
.31053 |
.30571 |
|
74․․․․․․․․․․․․․․․ |
.36943 |
.36354 |
.35778 |
.35215 |
.34666 |
.34129 |
.33604 |
.33091 |
.32590 |
.32100 |
|
75․․․․․․․․․․․․․․․ |
.38574 |
.37980 |
.37400 |
.36833 |
.36278 |
.35735 |
.35205 |
.34686 |
.34178 |
.33681 |
|
76․․․․․․․․․․․․․․․ |
.40256 |
.39660 |
.39076 |
.38505 |
.37947 |
.37400 |
.36864 |
.36340 |
.35827 |
.35324 |
|
77․․․․․․․․․․․․․․․ |
.41991 |
.41394 |
.40808 |
.40235 |
.39674 |
.39124 |
.38585 |
.38056 |
.37539 |
.37032 |
|
78․․․․․․․․․․․․․․․ |
.43777 |
.43180 |
.42594 |
.42020 |
.41457 |
.40906 |
.40365 |
.39834 |
.39314 |
.38803 |
|
79․․․․․․․․․․․․․․․ |
.45602 |
.45007 |
.44422 |
.43849 |
.43287 |
.42735 |
.42193 |
.41661 |
.41139 |
.40627 |
|
80․․․․․․․․․․․․․․․ |
.47449 |
.46856 |
.46275 |
.45704 |
.45143 |
.44592 |
.44051 |
.43519 |
.42997 |
.42484 |
|
81․․․․․․․․․․․․․․․ |
.49300 |
.48712 |
.48134 |
.47566 |
.47008 |
.46460 |
.45921 |
.45391 |
.44870 |
.44357 |
|
82․․․․․․․․․․․․․․․ |
.51145 |
.50563 |
.49990 |
.49427 |
.48873 |
.48328 |
.47792 |
.47265 |
.46746 |
.46235 |
|
83․․․․․․․․․․․․․․․ |
.52983 |
.52407 |
.51841 |
.51284 |
.50735 |
.50195 |
.49663 |
.49139 |
.48624 |
.48116 |
|
84․․․․․․․․․․․․․․․ |
.54828 |
.54261 |
.53702 |
.53151 |
.52609 |
.52075 |
.51549 |
.51030 |
.50519 |
.50015 |
|
85․․․․․․․․․․․․․․․ |
.56693 |
.56135 |
.55586 |
.55044 |
.54510 |
.53983 |
.53464 |
.52952 |
.52447 |
.51949 |
|
86․․․․․․․․․․․․․․․ |
.58560 |
.58013 |
.57474 |
.56943 |
.56418 |
.55901 |
.55390 |
.54886 |
.54389 |
.53898 |
|
87․․․․․․․․․․․․․․․ |
.60398 |
.59864 |
.59337 |
.58817 |
.58303 |
.57795 |
.57294 |
.56799 |
.56310 |
.55828 |
|
88․․․․․․․․․․․․․․․ |
.62206 |
.61685 |
.61170 |
.60662 |
.60159 |
.59663 |
.59173 |
.58688 |
.58209 |
.57736 |
|
89․․․․․․․․․․․․․․․ |
.63980 |
.63474 |
.62972 |
.62477 |
.61987 |
.61503 |
.61024 |
.60551 |
.60083 |
.59620 |
|
90․․․․․․․․․․․․․․․ |
.65719 |
.65227 |
.64741 |
.64259 |
.63783 |
.63312 |
.62846 |
.62385 |
.61928 |
.61477 |
|
91․․․․․․․․․․․․․․․ |
.67388 |
.66912 |
.66440 |
.65973 |
.65511 |
.65053 |
.64600 |
.64152 |
.63708 |
.63269 |
|
92․․․․․․․․․․․․․․․ |
.68949 |
.68487 |
.68030 |
.67577 |
.67129 |
.66685 |
.66245 |
.65809 |
.65378 |
.64950 |
|
93․․․․․․․․․․․․․․․ |
.70401 |
.69954 |
.69511 |
.69072 |
.68637 |
.68205 |
.67778 |
.67355 |
.66935 |
.66519 |
|
94․․․․․․․․․․․․․․․ |
.71765 |
.71332 |
.70902 |
.70477 |
.70055 |
.69636 |
.69222 |
.68810 |
.68403 |
.67998 |
|
95․․․․․․․․․․․․․․․ |
.73072 |
.72653 |
.72237 |
.71825 |
.71416 |
.71010 |
.70608 |
.70209 |
.69813 |
.69421 |
|
96․․․․․․․․․․․․․․․ |
.74311 |
.73906 |
.73504 |
.73105 |
.72709 |
.72316 |
.71926 |
.71539 |
.71155 |
.70774 |
|
97․․․․․․․․․․․․․․․ |
.75465 |
.75073 |
.74684 |
.74297 |
.73914 |
.73533 |
.73155 |
.72780 |
.72407 |
.72037 |
|
98․․․․․․․․․․․․․․․ |
.76555 |
.76175 |
.75798 |
.75424 |
.75052 |
.74683 |
.74317 |
.73953 |
.73591 |
.73232 |
|
99․․․․․․․․․․․․․․․ |
.77626 |
.77260 |
.76895 |
.76534 |
.76174 |
.75817 |
.75462 |
.75109 |
.74759 |
.74411 |
|
100․․․․․․․․․․․․․․ |
.78676 |
.78323 |
.77971 |
.77622 |
.77274 |
.76929 |
.76586 |
.76245 |
.75906 |
.75569 |
|
101․․․․․․․․․․․․․․ |
.79719 |
.79379 |
.79040 |
.78703 |
.78368 |
.78035 |
.77704 |
.77375 |
.77048 |
.76722 |
|
102․․․․․․․․․․․․․․ |
.80749 |
.80422 |
.80096 |
.79772 |
.79450 |
.79130 |
.78811 |
.78494 |
.78178 |
.77864 |
|
103․․․․․․․․․․․․․․ |
.81775 |
.81461 |
.81149 |
.80838 |
.80529 |
.80221 |
.79914 |
.79609 |
.79306 |
.79003 |
|
104․․․․․․․․․․․․․․ |
.82881 |
.82582 |
.82284 |
.81988 |
.81693 |
.81399 |
.81106 |
.80815 |
.80525 |
.80236 |
|
105․․․․․․․․․․․․․․ |
.83959 |
.83674 |
.83391 |
.83108 |
.82826 |
.82546 |
.82267 |
.81988 |
.81711 |
.81435 |
|
106․․․․․․․․․․․․․․ |
.85373 |
.85108 |
.84844 |
.84581 |
.84319 |
.84058 |
.83797 |
.83537 |
.83278 |
.83020 |
|
107․․․․․․․․․․․․․․ |
.87113 |
.86875 |
.86636 |
.86399 |
.86161 |
.85925 |
.85689 |
.85453 |
.85218 |
.84984 |
|
108․․․․․․․․․․․․․․ |
.89913 |
.89721 |
.89529 |
.89337 |
.89145 |
.88953 |
.88762 |
.88571 |
.88380 |
.88189 |
|
109․․․․․․․․․․․․․․ |
.94900 |
.94800 |
.94700 |
.94600 |
.94500 |
.94400 |
.94300 |
.94200 |
.94100 |
.94000 |
|
Age |
12.2% |
12.4% |
12.6% |
12.8% |
13.0% |
13.2% |
13.4% |
13.6% |
13.8% |
14.0% |
|---|---|---|---|---|---|---|---|---|---|---|
|
0․․․․․․․․․․․․․․․․ |
.01208 |
.01197 |
.01187 |
.01177 |
.01168 |
.01159 |
.01151 |
.01143 |
.01135 |
.01128 |
|
1․․․․․․․․․․․․․․․․ |
.00378 |
.00367 |
.00358 |
.00348 |
.00340 |
.00331 |
.00323 |
.00316 |
.00309 |
.00302 |
|
2․․․․․․․․․․․․․․․․ |
.00353 |
.00342 |
.00331 |
.00322 |
.00312 |
.00304 |
.00295 |
.00288 |
.00280 |
.00273 |
|
3․․․․․․․․․․․․․․․․ |
.00350 |
.00339 |
.00327 |
.00317 |
.00307 |
.00298 |
.00289 |
.00281 |
.00273 |
.00265 |
|
4․․․․․․․․․․․․․․․․ |
.00359 |
.00347 |
.00335 |
.00324 |
.00313 |
.00303 |
.00294 |
.00285 |
.00276 |
.00268 |
|
5․․․․․․․․․․․․․․․․ |
.00377 |
.00363 |
.00351 |
.00339 |
.00327 |
.00317 |
.00306 |
.00297 |
.00288 |
.00279 |
|
6․․․․․․․․․․․․․․․․ |
.00400 |
.00386 |
.00372 |
.00359 |
.00347 |
.00335 |
.00325 |
.00314 |
.00305 |
.00295 |
|
7․․․․․․․․․․․․․․․․ |
.00430 |
.00414 |
.00400 |
.00386 |
.00373 |
.00360 |
.00349 |
.00338 |
.00327 |
.00317 |
|
8․․․․․․․․․․․․․․․․ |
.00465 |
.00448 |
.00432 |
.00417 |
.00403 |
.00390 |
.00378 |
.00366 |
.00354 |
.00344 |
|
9․․․․․․․․․․․․․․․․ |
.00508 |
.00490 |
.00473 |
.00457 |
.00442 |
.00428 |
.00414 |
.00402 |
.00389 |
.00378 |
|
10․․․․․․․․․․․․․․․ |
.00560 |
.00541 |
.00523 |
.00506 |
.00490 |
.00475 |
.00460 |
.00446 |
.00433 |
.00421 |
|
11․․․․․․․․․․․․․․․ |
.00620 |
.00600 |
.00581 |
.00563 |
.00546 |
.00529 |
.00514 |
.00499 |
.00485 |
.00472 |
|
12․․․․․․․․․․․․․․․ |
.00689 |
.00668 |
.00647 |
.00628 |
.00610 |
.00593 |
.00576 |
.00560 |
.00545 |
.00531 |
|
13․․․․․․․․․․․․․․․ |
.00763 |
.00740 |
.00718 |
.00698 |
.00678 |
.00660 |
.00642 |
.00626 |
.00610 |
.00595 |
|
14․․․․․․․․․․․․․․․ |
.00834 |
.00810 |
.00787 |
.00766 |
.00745 |
.00726 |
.00707 |
.00689 |
.00673 |
.00657 |
|
15․․․․․․․․․․․․․․․ |
.00901 |
.00875 |
.00851 |
.00828 |
.00807 |
.00786 |
.00767 |
.00748 |
.00730 |
.00714 |
|
16․․․․․․․․․․․․․․․ |
.00959 |
.00932 |
.00907 |
.00883 |
.00860 |
.00839 |
.00818 |
.00799 |
.00780 |
.00762 |
|
17․․․․․․․․․․․․․․․ |
.01011 |
.00983 |
.00956 |
.00930 |
.00907 |
.00884 |
.00862 |
.00842 |
.00822 |
.00804 |
|
18․․․․․․․․․․․․․․․ |
.01057 |
.01027 |
.00999 |
.00972 |
.00947 |
.00923 |
.00900 |
.00879 |
.00858 |
.00839 |
|
19․․․․․․․․․․․․․․․ |
.01101 |
.01070 |
.01040 |
.01012 |
.00985 |
.00960 |
.00936 |
.00914 |
.00892 |
.00871 |
|
20․․․․․․․․․․․․․․․ |
.01148 |
.01115 |
.01083 |
.01054 |
.01026 |
.00999 |
.00974 |
.00950 |
.00927 |
.00905 |
|
21․․․․․․․․․․․․․․․ |
.01197 |
.01162 |
.01129 |
.01098 |
.01068 |
.01040 |
.01014 |
.00988 |
.00964 |
.00941 |
|
22․․․․․․․․․․․․․․․ |
.01249 |
.01211 |
.01176 |
.01143 |
.01112 |
.01082 |
.01054 |
.01027 |
.01002 |
.00978 |
|
23․․․․․․․․․․․․․․․ |
.01304 |
.01264 |
.01227 |
.01192 |
.01159 |
.01127 |
.01098 |
.01069 |
.01042 |
.01017 |
|
24․․․․․․․․․․․․․․․ |
.01364 |
.01322 |
.01283 |
.01246 |
.01210 |
.01177 |
.01145 |
.01115 |
.01087 |
.01060 |
|
25․․․․․․․․․․․․․․․ |
.01431 |
.01387 |
.01345 |
.01306 |
.01268 |
.01233 |
.01199 |
.01168 |
.01137 |
.01109 |
|
26․․․․․․․․․․․․․․․ |
.01506 |
.01459 |
.01415 |
.01373 |
.01333 |
.01295 |
.01260 |
.01226 |
.01194 |
.01163 |
|
27․․․․․․․․․․․․․․․ |
.01591 |
.01541 |
.01494 |
.01449 |
.01407 |
.01367 |
.01329 |
.01293 |
.01259 |
.01226 |
|
28․․․․․․․․․․․․․․․ |
.01684 |
.01631 |
.01580 |
.01533 |
.01488 |
.01445 |
.01405 |
.01367 |
.01330 |
.01296 |
|
29․․․․․․․․․․․․․․․ |
.01785 |
.01728 |
.01675 |
.01624 |
.01577 |
.01531 |
.01488 |
.01447 |
.01408 |
.01372 |
|
30․․․․․․․․․․․․․․․ |
.01893 |
.01833 |
.01776 |
.01723 |
.01672 |
.01623 |
.01578 |
.01534 |
.01493 |
.01453 |
|
31․․․․․․․․․․․․․․․ |
.02010 |
.01946 |
.01885 |
.01828 |
.01773 |
.01722 |
.01673 |
.01627 |
.01582 |
.01540 |
|
32․․․․․․․․․․․․․․․ |
.02134 |
.02066 |
.02002 |
.01940 |
.01883 |
.01828 |
.01776 |
.01726 |
.01679 |
.01634 |
|
33․․․․․․․․․․․․․․․ |
.02270 |
.02197 |
.02128 |
.02063 |
.02002 |
.01943 |
.01887 |
.01835 |
.01784 |
.01736 |
|
34․․․․․․․․․․․․․․․ |
.02415 |
.02338 |
.02265 |
.02195 |
.02130 |
.02067 |
.02008 |
.01951 |
.01897 |
.01846 |
|
35․․․․․․․․․․․․․․․ |
.02574 |
.02492 |
.02414 |
.02340 |
.02270 |
.02203 |
.02140 |
.02080 |
.02022 |
.01967 |
|
36․․․․․․․․․․․․․․․ |
.02746 |
.02658 |
.02575 |
.02496 |
.02422 |
.02350 |
.02283 |
.02218 |
.02157 |
.02098 |
|
37․․․․․․․․․․․․․․․ |
.02932 |
.02838 |
.02750 |
.02666 |
.02586 |
.02510 |
.02438 |
.02369 |
.02303 |
.02241 |
|
38․․․․․․․․․․․․․․․ |
.03135 |
.03035 |
.02941 |
.02851 |
.02766 |
.02685 |
.02608 |
.02534 |
.02464 |
.02397 |
|
39․․․․․․․․․․․․․․․ |
.03355 |
.03249 |
.03149 |
.03053 |
.02962 |
.02876 |
.02793 |
.02715 |
.02640 |
.02568 |
|
40․․․․․․․․․․․․․․․ |
.03596 |
.03484 |
.03377 |
.03275 |
.03178 |
.03086 |
.02998 |
.02914 |
.02833 |
.02757 |
|
41․․․․․․․․․․․․․․․ |
.03861 |
.03742 |
.03628 |
.03520 |
.03416 |
.03318 |
.03224 |
.03134 |
.03048 |
.02966 |
|
42․․․․․․․․․․․․․․․ |
.04152 |
.04025 |
.03903 |
.03788 |
.03678 |
.03573 |
.03473 |
.03377 |
.03285 |
.03198 |
|
43․․․․․․․․․․․․․․․ |
.04468 |
.04333 |
.04205 |
.04082 |
.03965 |
.03853 |
.03746 |
.03644 |
.03546 |
.03453 |
|
44․․․․․․․․․․․․․․․ |
.04813 |
.04670 |
.04533 |
.04403 |
.04278 |
.04159 |
.04045 |
.03936 |
.03832 |
.03732 |
|
45․․․․․․․․․․․․․․․ |
.05183 |
.05032 |
.04887 |
.04748 |
.04616 |
.04489 |
.04368 |
.04252 |
.04141 |
.04034 |
|
46․․․․․․․․․․․․․․․ |
.05582 |
.05421 |
.05267 |
.05121 |
.04980 |
.04846 |
.04717 |
.04593 |
.04475 |
.04362 |
|
47․․․․․․․․․․․․․․․ |
.06006 |
.05836 |
.05673 |
.05518 |
.05369 |
.05226 |
.05089 |
.04958 |
.04832 |
.04711 |
|
48․․․․․․․․․․․․․․․ |
.06459 |
.06279 |
.06107 |
.05943 |
.05785 |
.05634 |
.05488 |
.05349 |
.05216 |
.05087 |
|
49․․․․․․․․․․․․․․․ |
.06942 |
.06752 |
.06571 |
.06397 |
.06230 |
.06070 |
.05916 |
.05768 |
.05626 |
.05490 |
|
50․․․․․․․․․․․․․․․ |
.07459 |
.07259 |
.07068 |
.06884 |
.06708 |
.06538 |
.06376 |
.06219 |
.06069 |
.05924 |
|
51․․․․․․․․․․․․․․․ |
.08012 |
.07801 |
.07599 |
.07406 |
.07220 |
.07041 |
.06869 |
.06703 |
.06544 |
.06391 |
|
52․․․․․․․․․․․․․․․ |
.08596 |
.08375 |
.08163 |
.07959 |
.07763 |
.07574 |
.07392 |
.07218 |
.07049 |
.06887 |
|
53․․․․․․․․․․․․․․․ |
.09214 |
.08982 |
.08759 |
.08544 |
.08338 |
.08139 |
.07948 |
.07763 |
.07586 |
.07415 |
|
54․․․․․․․․․․․․․․․ |
.09867 |
.09623 |
.09389 |
.09164 |
.08946 |
.08737 |
.08536 |
.08342 |
.08154 |
.07974 |
|
55․․․․․․․․․․․․․․․ |
.10556 |
.10301 |
.10055 |
.09819 |
.09591 |
.09371 |
.09159 |
.08955 |
.08757 |
.08567 |
|
56․․․․․․․․․․․․․․․ |
.11283 |
.11016 |
.10759 |
.10511 |
.10272 |
.10042 |
.09819 |
.09605 |
.09397 |
.09197 |
|
57․․․․․․․․․․․․․․․ |
.12050 |
.11771 |
.11502 |
.11243 |
.10993 |
.10751 |
.10518 |
.10293 |
.10075 |
.09864 |
|
58․․․․․․․․․․․․․․․ |
.12852 |
.12562 |
.12281 |
.12011 |
.11749 |
.11496 |
.11252 |
.11016 |
.10787 |
.10567 |
|
59․․․․․․․․․․․․․․․ |
.13687 |
.13385 |
.13092 |
.12810 |
.12537 |
.12273 |
.12017 |
.11770 |
.11531 |
.11299 |
|
60․․․․․․․․․․․․․․․ |
.14554 |
.14240 |
.13935 |
.13641 |
.13356 |
.13080 |
.12813 |
.12555 |
.12305 |
.12063 |
|
61․․․․․․․․․․․․․․․ |
.15457 |
.15130 |
.14813 |
.14507 |
.14210 |
.13923 |
.13644 |
.13375 |
.13113 |
.12860 |
|
62․․․․․․․․․․․․․․․ |
.16402 |
.16063 |
.15734 |
.15415 |
.15107 |
.14808 |
.14518 |
.14237 |
.13964 |
.13699 |
|
63․․․․․․․․․․․․․․․ |
.17393 |
.17042 |
.16700 |
.16370 |
.16049 |
.15738 |
.15437 |
.15144 |
.14860 |
.14584 |
|
64․․․․․․․․․․․․․․․ |
.18429 |
.18065 |
.17712 |
.17369 |
.17036 |
.16714 |
.16400 |
.16096 |
.15800 |
.15513 |
|
65․․․․․․․․․․․․․․․ |
.19511 |
.19135 |
.18769 |
.18415 |
.18070 |
.17735 |
.17410 |
.17094 |
.16787 |
.16488 |
|
66․․․․․․․․․․․․․․․ |
.20645 |
.20257 |
.19880 |
.19513 |
.19157 |
.18810 |
.18473 |
.18146 |
.17827 |
.17517 |
|
67․․․․․․․․․․․․․․․ |
.21841 |
.21441 |
.21052 |
.20673 |
.20305 |
.19947 |
.19599 |
.19259 |
.18929 |
.18608 |
|
68․․․․․․․․․․․․․․․ |
.23096 |
.22685 |
.22284 |
.21895 |
.21515 |
.21146 |
.20786 |
.20436 |
.20094 |
.19762 |
|
69․․․․․․․․․․․․․․․ |
.24409 |
.23987 |
.23575 |
.23175 |
.22784 |
.22404 |
.22033 |
.21672 |
.21320 |
.20976 |
|
70․․․․․․․․․․․․․․․ |
.25772 |
.25339 |
.24918 |
.24507 |
.24106 |
.23715 |
.23333 |
.22961 |
.22598 |
.22244 |
|
71․․․․․․․․․․․․․․․ |
.27178 |
.26735 |
.26304 |
.25882 |
.25471 |
.25070 |
.24679 |
.24296 |
.23923 |
.23559 |
|
72․․․․․․․․․․․․․․․ |
.28622 |
.28170 |
.27729 |
.27298 |
.26877 |
.26467 |
.26065 |
.25673 |
.25290 |
.24915 |
|
73․․․․․․․․․․․․․․․ |
.30100 |
.29639 |
.29189 |
.28749 |
.28320 |
.27899 |
.27489 |
.27087 |
.26694 |
.26310 |
|
74․․․․․․․․․․․․․․․ |
.31621 |
.31152 |
.30694 |
.30246 |
.29807 |
.29378 |
.28959 |
.28548 |
.28146 |
.27753 |
|
75․․․․․․․․․․․․․․․ |
.33195 |
.32719 |
.32253 |
.31797 |
.31351 |
.30914 |
.30486 |
.30067 |
.29657 |
.29255 |
|
76․․․․․․․․․․․․․․․ |
.34832 |
.34350 |
.33877 |
.33415 |
.32961 |
.32517 |
.32082 |
.31656 |
.31238 |
.30828 |
|
77․․․․․․․․․․․․․․․ |
.36535 |
.36047 |
.35570 |
.35101 |
.34642 |
.34192 |
.33750 |
.33317 |
.32892 |
.32475 |
|
78․․․․․․․․․․․․․․․ |
.38302 |
.37811 |
.37329 |
.36856 |
.36392 |
.35937 |
.35490 |
.35051 |
.34621 |
.34198 |
|
79․․․․․․․․․․․․․․․ |
.40124 |
.39630 |
.39145 |
.38669 |
.38201 |
.37742 |
.37291 |
.36848 |
.36413 |
.35985 |
|
80․․․․․․․․․․․․․․․ |
.41980 |
.41485 |
.40998 |
.40520 |
.40050 |
.39588 |
.39134 |
.38688 |
.38249 |
.37818 |
|
81․․․․․․․․․․․․․․․ |
.43854 |
.43358 |
.42871 |
.42392 |
.41921 |
.41457 |
.41001 |
.40553 |
.40112 |
.39678 |
|
82․․․․․․․․․․․․․․․ |
.45733 |
.45238 |
.44752 |
.44273 |
.43802 |
.43338 |
.42881 |
.42431 |
.41989 |
.41553 |
|
83․․․․․․․․․․․․․․․ |
.47616 |
.47123 |
.46638 |
.46161 |
.45690 |
.45227 |
.44770 |
.44320 |
.43877 |
.43441 |
|
84․․․․․․․․․․․․․․․ |
.49519 |
.49030 |
.48548 |
.48073 |
.47604 |
.47143 |
.46688 |
.46239 |
.45797 |
.45361 |
|
85․․․․․․․․․․․․․․․ |
.51458 |
.50974 |
.50496 |
.50025 |
.49560 |
.49102 |
.48650 |
.48204 |
.47763 |
.47329 |
|
86․․․․․․․․․․․․․․․ |
.53413 |
.52935 |
.52463 |
.51998 |
.51538 |
.51084 |
.50636 |
.50194 |
.49758 |
.49327 |
|
87․․․․․․․․․․․․․․․ |
.55351 |
.54881 |
.54416 |
.53957 |
.53503 |
.53055 |
.52613 |
.52176 |
.51744 |
.51317 |
|
88․․․․․․․․․․․․․․․ |
.57268 |
.56806 |
.56349 |
.55898 |
.55451 |
.55010 |
.54574 |
.54144 |
.53718 |
.53296 |
|
89․․․․․․․․․․․․․․․ |
.59162 |
.58710 |
.58262 |
.57819 |
.57382 |
.56949 |
.56520 |
.56097 |
.55678 |
.55263 |
|
90․․․․․․․․․․․․․․․ |
.61030 |
.60588 |
.60151 |
.59718 |
.59290 |
.58866 |
.58447 |
.58032 |
.57621 |
.57214 |
|
91․․․․․․․․․․․․․․․ |
.62834 |
.62403 |
.61977 |
.61554 |
.61136 |
.60722 |
.60312 |
.59907 |
.59505 |
.59107 |
|
92․․․․․․․․․․․․․․․ |
.64527 |
.64107 |
.63692 |
.63280 |
.62872 |
.62468 |
.62068 |
.61672 |
.61279 |
.60890 |
|
93․․․․․․․․․․․․․․․ |
.66107 |
.65699 |
.65294 |
.64893 |
.64495 |
.64101 |
.63711 |
.63323 |
.62940 |
.62559 |
|
94․․․․․․․․․․․․․․․ |
.67597 |
.67200 |
.66806 |
.66415 |
.66027 |
.65643 |
.65262 |
.64884 |
.64509 |
.64138 |
|
95․․․․․․․․․․․․․․․ |
.69031 |
.68645 |
.68262 |
.67881 |
.67504 |
.67130 |
.66759 |
.66390 |
.66025 |
.65662 |
|
96․․․․․․․․․․․․․․․ |
.70396 |
.70021 |
.69648 |
.69279 |
.68912 |
.68548 |
.68186 |
.67828 |
.67471 |
.67118 |
|
97․․․․․․․․․․․․․․․ |
.71670 |
.71305 |
.70943 |
.70584 |
.70227 |
.69872 |
.69520 |
.69171 |
.68824 |
.68480 |
|
98․․․․․․․․․․․․․․․ |
.72875 |
.72521 |
.72169 |
.71819 |
.71472 |
.71127 |
.70784 |
.70444 |
.70106 |
.69770 |
|
99․․․․․․․․․․․․․․․ |
.74065 |
.73721 |
.73379 |
.73040 |
.72703 |
.72368 |
.72035 |
.71704 |
.71375 |
.71048 |
|
100․․․․․․․․․․․․․․ |
.75234 |
.74901 |
.74570 |
.74241 |
.73914 |
.73589 |
.73265 |
.72944 |
.72625 |
.72307 |
|
101․․․․․․․․․․․․․․ |
.76399 |
.76077 |
.75757 |
.75438 |
.75122 |
.74807 |
.74494 |
.74183 |
.73873 |
.73565 |
|
102․․․․․․․․․․․․․․ |
.77552 |
.77241 |
.76932 |
.76625 |
.76319 |
.76015 |
.75712 |
.75411 |
.75111 |
.74813 |
|
103․․․․․․․․․․․․․․ |
.78703 |
.78404 |
.78106 |
.77809 |
.77514 |
.77221 |
.76929 |
.76638 |
.76348 |
.76060 |
|
104․․․․․․․․․․․․․․ |
.79948 |
.79662 |
.79377 |
.79093 |
.78810 |
.78528 |
.78248 |
.77969 |
.77691 |
.77414 |
|
105․․․․․․․․․․․․․․ |
.81159 |
.80885 |
.80612 |
.80340 |
.80069 |
.79799 |
.79530 |
.79262 |
.78995 |
.78729 |
|
106․․․․․․․․․․․․․․ |
.82763 |
.82506 |
.82250 |
.81995 |
.81741 |
.81488 |
.81235 |
.80983 |
.80732 |
.80482 |
|
107․․․․․․․․․․․․․․ |
.84749 |
.84516 |
.84283 |
.84051 |
.83819 |
.83587 |
.83356 |
.83126 |
.82896 |
.82666 |
|
108․․․․․․․․․․․․․․ |
.87999 |
.87808 |
.87618 |
.87428 |
.87238 |
.87049 |
.86859 |
.86670 |
.86481 |
.86293 |
|
109․․․․․․․․․․․․․․ |
.93900 |
.93800 |
.93700 |
.93600 |
.93500 |
.93400 |
.93300 |
.93200 |
.93100 |
.93000 |
(7) Effective/applicability dates. Paragraphs (f)(1) through (f)(6) apply after April 30, 1999, and before May 1, 2009.
Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.1.664–4A Valuation of charitable remainder interests for which the valuation date is before May 1, 2009 - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-1-664-4a/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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D.C. Circuit Blocks Trump’s Trans Ban for Troops, Not Recruits
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Florida Sues OpenAI and CEO Sam Altman Over Violence Linked to Chatbots
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Proposed Rule Gives Postal Service Power to Reject Some Absentee Ballots
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