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Eff. 08/01/02
1) Locate the age of the life estate holder at their last birthday.
2) Multiply the figure shown under “LIFE ESTATE %” OR “REMAINDER %” times the current market value of the real property.
AGE |
LIFE ESTIMATE % |
REMAINDER % |
AGE |
LIFE ESTIMATE % |
REMAINDER % |
0 |
.97188 |
.02812 |
38 |
.92567 |
.07433 |
1 |
.98988 |
.01012 |
39 |
.92083 |
.07917 |
2 |
.99017 |
.00983 |
40 |
.91571 |
.08429 |
3 |
.99008 |
.00992 |
41 |
.91030 |
.08970 |
4 |
.98981 |
.01019 |
42 |
.90457 |
.09543 |
5 |
.98938 |
.01062 |
43 |
.89855 |
.10145 |
6 |
.98884 |
.01116 |
44 |
.89221 |
.10779 |
7 |
.98822 |
.01178 |
45 |
.88558 |
.11442 |
8 |
.98748 |
.01252 |
46 |
.87863 |
.12137 |
9 |
.98663 |
.01337 |
47 |
.87137 |
.12863 |
10 |
.98565 |
.01435 |
48 |
.86374 |
.13626 |
11 |
.98453 |
.01547 |
49 |
.85578 |
.14422 |
12 |
.98329 |
.01671 |
50 |
.84743 |
.15257 |
13 |
.98198 |
.01802 |
51 |
.83674 |
.16126 |
14 |
.98066 |
.01934 |
52 |
.82969 |
.17031 |
15 |
.97937 |
.02063 |
53 |
.82028 |
.17972 |
16 |
.97815 |
.02185 |
54 |
.81054 |
.18946 |
17 |
.97700 |
.02300 |
55 |
.80046 |
.19954 |
18 |
.97590 |
.02410 |
56 |
.79006 |
.20994 |
19 |
.97480 |
.02520 |
57 |
.77931 |
.22069 |
20 |
.97365 |
.02635 |
58 |
.76822 |
.23178 |
21 |
.97245 |
.02755 |
59 |
.75675 |
.24325 |
22 |
.97120 |
.02880 |
60 |
.74491 |
.25509 |
23 |
.96986 |
.03014 |
61 |
.73267 |
.26733 |
24 |
.96841 |
.03159 |
62 |
.72002 |
.27998 |
25 |
.96678 |
.03322 |
63 |
.70696 |
.29304 |
26 |
.96495 |
.03505 |
64 |
.69352 |
.30648 |
27 |
.96290 |
.03710 |
65 |
.67970 |
.32030 |
28 |
.96062 |
.03938 |
66 |
.66551 |
.33449 |
29 |
.95813 |
.04187 |
67 |
.65098 |
.34902 |
30 |
.95543 |
.04457 |
68 |
.63610 |
.36390 |
31 |
.95254 |
.04746 |
69 |
.62086 |
.37914 |
32 |
.94942 |
.05058 |
70 |
.60522 |
.39478 |
33 |
.94608 |
.05392 |
71 |
.58914 |
.41086 |
34 |
.94250 |
.05750 |
72 |
.57261 |
.42739 |
35 |
.93868 |
.06132 |
73 |
.55571 |
.44429 |
36 |
.93460 |
.06540 |
74 |
.53862 |
.46138 |
37 |
.93026 |
.06974 |
75 |
.52149 |
.47851 |
REMAINDER INTEREST UNISEX TABLE
Eff. 08/01/02
AGE |
LIFE ESTIMATE % |
REMAINDER % |
AGE |
LIFE ESTIMATE % |
REMAINDER % |
76 |
.50441 |
.49559 |
93 |
.24692 |
.75308 |
77 |
.48742 |
.51258 |
94 |
.23728 |
.76272 |
78 |
.47049 |
.52951 |
95 |
.22887 |
.77113 |
79 |
.45357 |
.54643 |
96 |
.22181 |
.77819 |
80 |
.43659 |
.56341 |
97 |
.21550 |
.78450 |
81 |
.41967 |
.58033 |
98 |
.21000 |
.79000 |
82 |
.40295 |
.59705 |
99 |
.20486 |
.79514 |
83 |
.38642 |
.61358 |
100 |
.19975 |
.80025 |
84 |
.36998 |
.63002 |
101 |
.19532 |
.80468 |
85 |
.35359 |
.64641 |
102 |
.19054 |
.80946 |
86 |
.33764 |
.66236 |
103 |
.18437 |
.81563 |
87 |
.32262 |
.67738 |
104 |
.17856 |
.82144 |
88 |
.30859 |
.69141 |
105 |
.16962 |
.83038 |
89 |
.29526 |
.70474 |
106 |
.15488 |
.84512 |
90 |
.28221 |
.71779 |
107 |
.13409 |
.86591 |
91 |
.26955 |
.73045 |
108 |
.10068 |
.89932 |
92 |
.25771 |
.74229 |
109 |
.04545 |
.95455 |
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For questions or clarification on any of the policy contained in these manuals, please contact your local county office.
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