Appendix G
Life Estates Mortality Table
This table must be used to determine the expected duration of a life estate interest or the remainder interest:
Ages 0-20
Age |
Life Estate Interest |
Remainder interest |
|
0 |
.97188 |
.02812 |
|
1 |
.98988 |
.01012 |
|
2 |
.99017 |
.00983 |
|
3 |
.99008 |
.00992 |
|
4 |
.98981 |
.01019 |
|
5 |
.98938 |
.01062 |
|
6 |
.98884 |
.01116 |
|
7 |
.98822 |
.01178 |
|
8 |
.98748 |
.01252 |
|
9 |
.98663 |
.01337 |
|
10 |
.98565 |
.01435 |
|
11 |
.98453 |
.01547 |
|
12 |
.98329 |
.01671 |
|
13 |
.98198 |
.01802 |
|
14 |
.98066 |
.01934 |
|
15 |
.97937 |
.02063 |
|
16 |
.97815 |
.02185 |
|
17 |
.97700 |
.02300 |
|
18 |
.97590 |
.02410 |
|
19 |
.97480 |
.02520 |
|
20 |
.97365 |
.02635 |
Ages 21-40
|
Age |
Life Estate Interest |
Remainder interest |
|
21 |
.97245 |
.02755 |
|
22 |
.97120 |
.02880 |
|
23 |
.96986 |
.03014 |
|
24 |
.96841 |
.03159 |
|
25 |
.96678 |
.03322 |
|
26 |
.96495 |
.03505 |
|
27 |
.96290 |
.03710 |
|
28 |
.96062 |
.03938 |
|
29 |
.95813 |
.04187 |
|
30 |
.95543 |
.04457 |
|
31 |
.95254 |
.04746 |
|
32 |
.94942 |
.05058 |
|
33 |
.94608 |
.05392 |
|
34 |
.94250 |
.05750 |
|
35 |
.93868 |
.06132 |
|
36 |
.93460 |
.06540 |
|
37 |
.93026 |
.06974 |
|
38 |
.92567 |
.07433 |
|
39 |
.92083 |
.07917 |
|
40 |
.91571 |
.08429 |
Ages 41-60
|
Age |
Life Estate Interest |
Remainder interest |
|
41 |
.91030 |
.08970 |
|
42 |
.90457 |
.09543 |
|
43 |
.89855 |
.10145 |
|
44 |
.89221 |
.10779 |
|
45 |
.88558 |
.11442 |
|
46 |
.87863 |
.12137 |
|
47 |
.87137 |
.12863 |
|
48 |
.86374 |
.13626 |
|
49 |
.85578 |
.14422 |
|
50 |
.84743 |
.15257 |
|
51 |
.83674 |
.16126 |
|
52 |
.82969 |
.17031 |
|
53 |
.82028 |
.17972 |
|
54 |
.81054 |
.18946 |
|
55 |
.80046 |
.19954 |
|
56 |
.79006 |
.20994 |
|
57 |
.77931 |
.22069 |
|
58 |
.76822 |
.23178 |
|
59 |
.75675 |
.24325 |
|
60 |
.74491 |
.25509 |
Ages 61-80
|
Age |
Life Estate Interest |
Remainder interest |
|
61 |
.73267 |
.26733 |
|
62 |
.72002 |
.27998 |
|
63 |
.70696 |
.29304 |
|
64 |
.69352 |
.30648 |
|
65 |
.67970 |
.32030 |
|
66 |
.66551 |
.33449 |
|
67 |
.65098 |
.34902 |
|
68 |
.63610 |
.36390 |
|
69 |
.62086 |
.37914 |
|
70 |
.60522 |
.39478 |
|
71 |
.58914 |
.41086 |
|
72 |
.57261 |
.42739 |
|
73 |
.55571 |
.44429 |
|
74 |
.53862 |
.46138 |
|
75 |
.52149 |
.47851 |
|
76 |
.50441 |
.49559 |
|
77 |
.48742 |
.51258 |
|
78 |
.47049 |
.52951 |
|
79 |
.45357 |
.54643 |
|
80 |
.43659 |
.56341 |
Ages 81-100
|
Age |
Life Estate Interest |
Remainder interest |
|
81 |
.41967 |
.58033 |
|
82 |
.40295 |
.59705 |
|
83 |
.38642 |
.61358 |
|
84 |
.36998 |
.63002 |
|
85 |
.35359 |
.64641 |
|
86 |
.33764 |
.66236 |
|
87 |
.32262 |
.67738 |
|
88 |
.30859 |
.69141 |
|
89 |
.29526 |
.70474 |
|
90 |
.28221 |
.71779 |
|
91 |
.26955 |
.73045 |
|
92 |
.25771 |
.74229 |
|
93 |
.24692 |
.75308 |
|
94 |
.23728 |
.76272 |
|
95 |
.22887 |
.77113 |
|
96 |
.22181 |
.77819 |
|
97 |
.21550 |
.78450 |
|
98 |
.21000 |
.79000 |
|
99 |
.20486 |
.79514 |
|
100 |
.19975 |
.80025 |
Ages 101-109
|
Age |
Life Estate Interest |
Remainder interest |
|
101 |
.19532 |
.80468 |
|
102 |
.19054 |
.80946 |
|
103 |
.18437 |
.81563 |
|
104 |
.17856 |
.82144 |
|
105 |
.16962 |
.83038 |
|
106 |
.15488 |
.84512 |
|
107 |
.13409 |
.86591 |
|
108 |
.10068 |
.89932 |
|
109 |
.04545 |
.95455 |
Legal Citations
Code of Federal Regulations, title 26, section 20.2031-7
Minnesota Statutes, section 256B.056, subdivision 1a