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West Virginia Code Chapter 43. Dower and Valuation of Life Estates § 43-2-1. Gross sum in payment of life estates

Current as of January 01, 2024 | Updated by Findlaw Staff

When a party as a tenant for life, or in dower, or otherwise, is entitled to the annual interest on a sum of money, or is entitled to the use of any estate, or any part thereof, or of the proceeds arising therefrom by a sale or otherwise, and is willing to accept a gross sum in lieu thereof, or the party liable for such interest, or affected by such claim, has the right to pay a gross sum in lieu thereof, or if a court in any proceeding decrees a gross sum to be paid in lieu thereof, or if it shall be desirable for any purpose to ascertain the value thereof, the sum to be paid or the present value thereof shall be calculated according to the following chart:

Age

Annuity

Life Estate

Remainder

0

17.1944

.96289

.03711

1

17.3242

.97015

.02985

2

17.3073

.96921

.03079

3

17.2851

.96797

.03203

4

17.2597

.96654

.03346

5

17.2316

.96497

.03503

6

17.2014

.96328

.03672

7

17.1690

.96146

.03854

8

17.1346

.95954

.04046

9

17.0977

.95747

.04253

10

17.0582

.95526

.04474

11

17.0162

.95291

.04709

12

16.9720

.95043

.04957

13

16.9261

.94786

.05214

14

16.8796

.94526

.05474

15

16.8330

.94265

.05735

16

16.7865

.94004

.05996

17

16.7398

.93743

.06257

18

16.6926

.93479

.06521

19

16.6439

.93206

.06794

20

16.5932

.92922

.07078

21

16.5401

.92625

.07375

22

16.4849

.92315

.07685

23

16.4270

.91991

.08009

24

16.3663

.91651

.08349

25

16.3022

.91292

.08708

26

16.2348

.90915

.09085

27

16.1636

.90516

.09484

28

16.0890

.90099

.09901

29

16.0109

.89661

.10339

30

15.9293

.89204

.10796

31

15.8442

.88728

.11272

32

15.7555

.88231

.11769

33

15.6627

.87711

.12289

34

15.5659

.87169

.12831

35

15.4645

.86601

.13399

36

15.3589

.86010

.13990

37

15.2486

.85392

.14608

38

15.1333

.84747

.15253

39

15.0130

.84073

.15927

40

14.8872

.83369

.16631

41

14.7556

.82632

.17368

42

14.6182

.81862

.18138

43

14.4748

.81059

.18941

44

14.3255

.80223

.19777

45

14.1707

.79356

.20644

46

14.0104

.78458

.21542

47

13.8449

.77532

.22468

48

13.6741

.76575

.23425

49

13.4978

.75588

.24412

50

13.3158

.74568

.25432

51

13.1281

.73518

.26482

52

12.9355

.72439

.27561

53

12.7380

.71333

.28667

54

12.5356

.70199

.29801

55

12.3284

.69039

.30961

56

12.1163

.67851

.32149

57

11.8995

.66637

.33363

58

11.6787

.65400

.34600

59

11.4545

.64145

.35855

60

11.2273

.62873

.37127

61

10.9968

.61582

.38418

62

10.7622

.60268

.39732

63

10.5234

.58931

.41069

64

10.2809

.57573

.42427

65

10.0348

.56195

.43805

66

9.7847

.54794

.45206

67

9.5299

.53367

.46633

68

9.2709

.51917

.48083

69

9.0085

.50448

.49552

70

8.7440

.48966

.51034

71

8.4785

.47480

.52520

72

8.2128

.45991

.54009

73

7.9474

.44505

.55495

74

7.6815

.43016

.56984

75

7.4142

.41520

.58480

76

7.1449

.40011

.59989

77

6.8735

.38491

.61509

78

6.6006

.36964

.63036

79

6.3280

.35437

.64563

80

6.0577

.33923

.66077

81

5.7918

.32434

.67566

82

5.5314

.30976

.69024

83

5.2765

.29549

.70451

84

5.0255

.28143

.71857

85

4.7769

.26750

.73250

86

4.5327

.25383

.74617

87

4.2964

.24060

.75940

88

4.0679

.22780

.77220

89

3.8473

.21545

.78455

90

3.6348

.20355

.79645

91

3.4338

.19229

.80771

92

3.2479

.18188

.81812

93

3.0765

.17229

.82771

94

2.9171

.16336

.83664

95

2.7660

.15490

.84510

96

2.6241

.14695

.85305

97

2.4928

.13960

.86040

98

2.3696

.13270

.86730

99

2.2496

.12598

.87402

100

2.1329

.11944

.88056

101

2.0180

.11301

.88699

102

1.9052

.10669

.89331

103

1.7935

.10043

.89957

104

1.6743

.09376

.90624

105

1.5578

.08724

.91276

106

1.4085

.07887

.92113

107

1.2279

.06876

.93124

108

.9484

.05311

.94689

109

.4735

.02652

.97348
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Cite this article: FindLaw.com - West Virginia Code Chapter 43. Dower and Valuation of Life Estates § 43-2-1. Gross sum in payment of life estates - last updated January 01, 2024 | https://codes.findlaw.com/wv/chapter-43-dower-and-valuation-of-life-estates/wv-code-sect-43-2-1/

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