ACTUARIAL VALUES

Tables for
Computing
Depreciation
Adjustment Factors
Interest Rates
From 2.2 Percent
to 22.0 Percent
For Income Tax
Purposes Only

www.irs.ustreas.gov

Publication 1459 (7-1999)
Catalog Number 10720V

Book Gimel

ACTUARIAL VALUES

Book Gimel

Publication 1459 (7-1999)

ACTUARIAL
VALUES
Book Gimel
____________
Tables for Computing Depreciation
Adjustment Factors.
Interest Rates From 2.2 Percent to 22.0 Percent.
For Income Tax Purposes Only.

Department of the Treasury
Internal Revenue Service
Publication 1459 (7-1999)
Catalog Number 10720V

TABLE OF CONTENTS

Use of Tables................................................... i i i
Example.............................................................iv
Table C...............................................................1
Table 90CM.....................................................101

i

USE OF TABLES
The factors set forth in this publication involving life contingencies are taken from
the values of lx taken from the Life Table for the Total Population appearing as Table 1
in the “U.S. Decennial Life Tables for 1989-91" published by the U.S. Department of
Health and Human Services, Public Health Service, National Center for Health
Statistics. Table 1 is shown on page 101 labeled as Table 90CM.
The Table C factors are based on interest rates ranging from 2.2 percent to 22.0
percent in intervals of two-tenths percent. The wide range of rates is shown pursuant to
Section 7520 of the Internal Revenue Code. Section 7520 prescribes the interest rate
of 120 percent of the applicable federal mid-term rate for the month in which the
valuation date falls.
The factors in Table C are used for making adjustments to the standard
remainder factor for valuing gifts of depreciable property. Under section 1.170A-12 of
the Federal Income Tax Regulations, such an adjustment must be made for a
charitable gift of a remainder interest in a personal residence in order to take a
charitable deduction for the gift.

iii

Example
A person aged 60 donates to State University a remainder interest in her
personal residence consisting of a house and land, reserving a life estate interest for
herself. At the time of the gift the land has a value of $50,000 and the house has a
value of $200,000 with an estimated useful life of 45 years, at the end of which the
residual value of the house is expected to be $10,000. The donor elects to use the
interest rate for the month in which the gift takes place, which is 8.6 percent. Using
Table C (8.6) on page 43, under the Remainder Factor column and across from age 60
is the factor 0.12345. Thus the present worth of the remainder interest in $1.00
payable at the death of a person aged 60 is $0.24892. The present value of the nondepreciable property is $60,000 ($50,000 for land plus $10,000 residual house value)
times 0.24892 or $14,935.20.
The factor for valuing the remainder interest in the depreciable portion of the
property is computed as follows:

minus

times

(1) R-factor for initial age of tenant:
Table C (8.6), age 60
(2) R-factor for terminal age of tenant:
Table C (8.6), age 105

=

1972.977

=

(3) Difference

=

.04203648
----------------------1972.93496352

(4) D-factor for initial age of tenant
Table C (8.6), age 60

=

605.8491

(5) Useful lifetime of house

=

(6) Product

=

45
---------------27263.2095

=

1972.93496352
--------------------27263.2095

=

.07237

(9) Remainder Factor, Table C (8.6), age 60 =

.24892

(10) Line (9) minus line (8)
Depreciation Remainder Factor

.17655

(7) line (3) above divided by line (6) above

equals (8) Depreciation Adjustment Factor

iv

=

The factor for the present worth of the remainder interest in the depreciable
portion of the property is 0.17655. The present value of the remainder interest in the
depreciable part of the gift is $190,000 ($200,000 house value minus $10,000 residual
value) times 0.17655 or $33,544.50.
The present value of the remainder interest in the entire property is
$14,935.20 plus $33,544.50 or $48,479.70.

v

Table C (2.2)
Factors for Reducing Assurances – Based on Life Table 90CM

Interest at 2.2 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.21248
.20966
.21369
.21801
.22251

1401833
1381047
1360760
1340530
1320340

100000.0
96931.51
94775.99
92690.83
90661.61

55
56
57
58
59

.59946
.60955
.61965
.62975
.63982

360401.5
344266.3
328344.6
312649.6
297196.2

27088.80
26300.80
25517.40
24736.86
23957.60

5
6
7
8
9

.22717
.23195
.23687
.24190
.24707

1300180
1280047
1259935
1239844
1219771

88683.09
86750.36
84862.33
83016.22
81212.74

60
61
62
63
64

.64986
.65985
.66984
.67981
.68976

282000.2
267077.4
252442.0
238107.6
224088.1

23179.30
22402.72
21629.37
20859.39
20091.92

10
11
12
13
14

.25237
.25780
.26335
.26899
.27467

1199713
1179668
1159636
1139618
1119620

79450.84
77727.96
76042.43
74389.68
72764.74

65
66
67
68
69

.69967
.70955
.71943
.72928
.73907

210397.6
197049.9
184057.4
171432.3
159188.0

19326.92
18565.34
17808.50
17055.38
16304.83

15
16
17
18
19

.28037
.28608
.29182
.29760
.30347

1099651
1079721
1059839
1040014
1020251

71165.19
69589.49
68038.98
66514.86
65020.21

70
71
72
73
74

.74878
.75836
.76781
.77709
.78625

147339.1
135901.5
124891.9
114326.3
104219.4

15555.14
14805.21
14055.12
13305.33
12558.94

20
21
22
23
24

.30944
.31552
.32171
.32802
.33446

1000552
980918.2
961350.3
941849.7
922416.4

63556.49
62123.76
60720.17
59346.40
58002.44

75
76
77
78
79

.79530
.80426
.81314
.82192
.83055

94582.46
85424.22
76751.48
68570.18
60886.13

11818.76
11087.22
10365.23
9653.253
8950.635

25
26
27
28
29

.34105
.34777
.35465
.36166
.36880

903049.8
883749.3
864514.2
845344.1
826239.8

56688.27
55402.67
54146.15
52915.87
51711.34

80
81
82
83
84

.83897
.84715
.85505
.86268
.87009

53705.63
47034.88
40878.26
35236.66
30105.58

8256.608
7571.842
6898.795
6241.524
5605.978

30
31
32
33
34

.37607
.38347
.39099
.39865
.40644

807202.5
788234.1
769336.9
750512.3
731762.4

50531.03
49374.01
48239.89
47128.80
46039.37

85
86
87
88
89

.87733
.88434
.89105
.89745
.90356

25474.80
21330.80
17658.72
14440.68
11654.12

4996.790
4414.770
3860.612
3338.434
2852.085

35
36
37
38
39

.41437
.42243
.43064
.43898
.44747

713088.8
694493.4
675978.6
657546.5
639199.3

44972.20
43925.53
42899.06
41892.94
40905.96

90
91
92
93
94

.90938
.91484
.91984
.92442
.92865

9272.246
7265.560
5602.742
4249.536
3168.439

2404.595
1996.719
1629.600
1306.169
1028.105

40
41
42
43
44

.45611
.46490
.47384
.48292
.49214

620939.1
602767.9
584687.9
566701.8
548813.2

39938.30
38989.66
38058.94
37145.13
36247.26

95
96
97
98
99

.93263
.93634
.93976
.94295
.94604

2320.435
1667.662
1175.265
811.6140
548.5563

794.8091
602.6492
447.4660
325.3528
231.8324

45
46
47
48
49

.50148
.51092
.52045
.53008
.53979

531026.9
513348.8
495785.6
478345.0
461034.7

35362.95
34491.83
33631.76
32782.88
31944.29

100
101
102
103
104

.94903
.95196
.95481
.95763
.96062

362.2166
233.1640
145.9343
88.53008
51.79211

161.5922
110.0356
73.00925
47.09355
29.54100

50
51
52
53
54

.54959
.55947
.56941
.57939
.58941

443862.6
426836.8
409966.8
393263.4
376737.8

31116.17
30297.37
29485.85
28681.03
27882.07

105
106
107
108
109

.96353
.96722
.97162
.97827
.98924

29.02244
15.38463
7.487317
3.107944
.7844613

17.81123
10.45669
5.846627
3.146424
1.585993

1

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (2.4)
Factors for Reducing Assurances – Based on Life Table 90CM

Interest at 2.4 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.18699
.18372
.18753
.19164
.19593

1211519
1193283
1175544
1157862
1140221

100000.0
96742.19
94406.13
92148.78
89955.39

55
56
57
58
59

.57415
.58462
.59514
.60566
.61616

306646.2
292771.8
279088.5
265608.1
252343.4

24327.16
23573.37
22826.53
22085.08
21347.59

5
6
7
8
9

.20039
.20497
.20970
.21455
.21953

1122609
1105023
1087459
1069915
1052389

87820.42
85738.71
83708.88
81727.93
79796.27

60
61
62
63
64

.62663
.63708
.64753
.65798
.66841

239308.1
226515.7
213978.4
201707.8
189715.5

20613.73
19884.19
19160.29
18442.12
17728.89

10
11
12
13
14

.22467
.22993
.23533
.24081
.24634

1034878
1017379
999893.5
982421.5
964968.9

77912.64
76074.23
74279.21
72522.86
70800.15

65
66
67
68
69

.67881
.68921
.69960
.70999
.72032

178013.6
166613.5
155525.6
144760.1
134328.0

17020.56
16317.92
15622.13
14932.25
14247.25

15
16
17
18
19

.25190
.25747
.26307
.26872
.27446

947544.2
930157.3
912817.6
895532.6
878307.3

69108.54
67446.38
65814.83
64214.87
62649.30

70
71
72
73
74

.73058
.74072
.75071
.76055
.77026

124241.3
114513.3
105157.8
96188.10
87616.00

13565.62
12886.39
12209.62
11535.71
10867.32

20
21
22
23
24

.28031
.28628
.29237
.29859
.30494

861143.8
844042.9
827005.4
810032.4
793123.6

61119.34
59624.87
58163.91
56736.94
55343.78

75
76
77
78
79

.77988
.78941
.79886
.80821
.81741

79450.61
71698.62
64365.10
57454.34
50970.50

10206.87
9556.397
8916.643
8287.947
7669.694

25
26
27
28
29

.31145
.31811
.32493
.33190
.33902

776278.6
759496.5
742776.6
726118.3
709522.3

53984.21
52656.88
51362.12
50097.06
48861.08

80
81
82
83
84

.82640
.83514
.84359
.85176
.85970

44918.16
39301.76
34124.19
29385.37
25080.61

7061.172
6462.902
5876.927
5306.628
4756.969

30
31
32
33
34

.34627
.35366
.36119
.36886
.37668

692989.6
676522.0
660121.2
643788.8
627526.3

47652.57
46470.51
45314.41
44184.23
43078.57

85
86
87
88
89

.86746
.87498
.88219
.88907
.89564

21200.38
17732.42
14663.36
11977.33
9654.601

4231.759
3731.547
3256.776
2810.771
2396.603

35
36
37
38
39

.38466
.39279
.40107
.40951
.41810

611335.2
595217.2
579174.3
563208.3
547321.1

41997.85
40940.28
39905.48
38893.45
37902.97

90
91
92
93
94

.90191
.90778
.91317
.91810
.92267

7671.945
6003.958
4623.811
3502.327
2607.734

2016.631
1671.292
1361.342
1089.022
855.5115

40
41
42
43
44

.42686
.43580
.44490
.45416
.46357

531514.6
515790.3
500150.2
484596.7
469132.8

36934.07
35986.36
35058.73
34150.12
33259.56

95
96
97
98
99

.92696
.93097
.93466
.93811
.94145

1907.121
1368.664
963.1531
664.1625
448.2375

660.0883
499.5221
370.1699
268.6251
191.0368

45
46
47
48
49

.47312
.48279
.49257
.50246
.51245

453762.7
438491.6
423325.7
408271.5
393336.0

32384.76
31525.31
30679.18
29846.41
29026.14

100
101
102
103
104

.94468
.94784
.95093
.95398
.95721

295.5397
189.9636
118.7222
71.91852
42.01519

132.8967
90.31877
59.80999
38.50421
24.10587

50
51
52
53
54

.52255
.53274
.54301
.55334
.56372

378526.1
363848.8
349312.6
334926.9
320701.3

28218.45
27422.23
26635.60
25857.97
25088.56

105
106
107
108
109

.96037
.96436
.96913
.97635
.98828

23.51253
12.44878
6.052172
2.510222
.6332923

14.50583
8.499510
4.743030
2.547526
1.281603

2

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (2.6)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 2.6 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.16498
.16130
.16488
.16875
.17283

1048368
1032332
1016792
1001310
985867.1

100000.0
96553.61
94038.43
91610.95
89256.03

55
56
57
58
59

.55021
.56102
.57188
.58277
.59364

261081.0
249141.4
237373.4
225786.7
214392.7

21851.65
21133.28
20423.87
19721.94
19026.20

5
6
7
8
9

.17707
.18144
.18596
.19060
.19539

970454.6
955067.1
939701.6
924355.7
909027.3

86967.80
84740.79
82573.31
80462.08
78407.20

60
61
62
63
64

.60450
.61535
.62621
.63709
.64796

203203.2
192229.6
181482.6
170971.9
160707.3

18336.33
17652.91
16977.08
16308.89
15647.60

10
11
12
13
14

.20034
.20541
.21062
.21593
.22129

893713.6
878412.7
863123.8
847848.5
832592.2

76407.12
74458.82
72560.19
70706.39
68892.27

65
66
67
68
69

.65881
.66967
.68054
.69141
.70225

150699.0
140956.5
131488.6
122303.5
113410.3

14993.14
14346.17
13707.69
13076.81
12452.60

15
16
17
18
19

.22667
.23208
.23751
.24300
.24858

817363.0
802170.5
787023.7
771929.9
756893.7

67115.16
65373.27
63667.51
61998.66
60369.21

70
71
72
73
74

.71301
.72366
.73417
.74453
.75476

104819.1
96540.78
88586.75
80967.97
73694.00

11833.72
11219.30
10609.35
10004.23
9406.204

20
21
22
23
24

.25428
.26011
.26606
.27214
.27838

741917.1
727000.6
712145.0
697351.2
682618.8

58780.14
57231.08
55719.95
54246.99
52811.82

75
76
77
78
79

.76490
.77497
.78496
.79485
.80460

66772.06
60207.25
54003.23
48163.00
42689.42

8817.329
8239.322
7672.754
7117.860
6574.052

25
26
27
28
29

.28478
.29133
.29806
.30495
.31199

667947.2
653335.7
638783.1
624289.1
609854.0

51414.03
50052.13
48726.25
47433.47
46173.03

80
81
82
83
84

.81414
.82341
.83238
.84106
.84952

37585.70
32854.92
28498.83
24516.61
20903.56

6040.661
5518.078
5007.986
4513.195
4037.833

30
31
32
33
34

.31918
.32652
.33400
.34166
.34946

595478.7
581164.8
566913.9
552727.1
538606.0

44943.22
43742.94
42571.55
41428.86
40313.41

85
86
87
88
89

.85778
.86580
.87348
.88083
.88785

17650.88
14747.46
12181.34
9938.455
8001.558

3585.020
3155.093
2748.298
2367.303
2014.545

35
36
37
38
39

.35744
.36558
.37388
.38236
.39101

524551.6
510565.5
496649.4
482804.9
469033.5

39225.44
38163.16
37126.04
36113.96
35125.66

90
91
92
93
94

.89454
.90082
.90659
.91187
.91676

6350.539
4963.524
3817.534
2887.719
2147.157

1691.843
1399.390
1137.643
908.2976
712.1473

40
41
42
43
44

.39984
.40886
.41806
.42745
.43700

455336.9
441716.4
428173.6
414710.5
401329.8

34161.03
33219.60
32300.20
31401.75
30523.25

95
96
97
98
99

.92136
.92566
.92962
.93331
.93690

1568.084
1123.744
789.6542
543.7273
366.4182

548.4015
414.1941
306.3394
221.8712
157.4795

45
46
47
48
49

.44670
.45655
.46652
.47661
.48682

388035.3
374831.4
361723.6
348717.8
335820.1

29662.49
28818.99
27990.82
27177.95
26379.49

100
101
102
103
104

.94037
.94376
.94708
.95036
.95383

241.2377
154.8322
96.62471
58.44840
34.09817

109.3387
74.16350
49.01607
31.49384
19.67854

50
51
52
53
54

.49716
.50762
.51815
.52877
.53946

323036.5
310373.2
297837.6
285438.0
273182.8

25595.46
24824.77
24065.64
23317.51
22579.58

105
106
107
108
109

.95722
.96152
.96666
.97444
.98733

19.05665
10.07739
4.894157
2.028303
.5114683

11.81858
6.911448
3.849317
2.063474
1.036064

3

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (2.8)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 2.8 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.14597
.14189
.14523
.14888
.15272

908358.8
894223.9
880585.2
867003.4
853460.9

100000.0
96365.76
93672.88
91077.29
88563.46

55
56
57
58
59

.5275
.53865
.54981
.56101
.57222

222432.7
212150.5
202022.1
192056.0
182262.0

19632.14
18949.81
18278.05
17615.54
16961.04

5
6
7
8
9

.15674
.16090
.16520
.16962
.17420

839948.4
826460.7
812994.6
799548.0
786118.6

86125.09
83756.40
81455.31
79218.24
77044.95

60
61
62
63
64

.58342
.59462
.60585
.61710
.62837

172650.3
163230.8
154012.4
145003.4
136212.1

16314.25
15675.64
15046.18
14425.86
13814.00

10
11
12
13
14

.17894
.18381
.18883
.19394
.19911

772703.6
759301.2
745910.5
732533.2
719174.3

74933.55
72880.75
70884.19
68938.82
67039.37

65
66
67
68
69

.63963
.65091
.66221
.67353
.68483

127647.1
119316.3
111227.0
103385.8
95800.41

13210.48
12615.85
12030.92
11454.88
10886.87

15
16
17
18
19

.20430
.20952
.21477
.22007
.22547

705841.8
692545.0
679292.4
666091.1
652945.4

65183.00
63367.73
61594.23
59863.04
58176.31

70
71
72
73
74

.69606
.70718
.71817
.72901
.73973

88478.98
81430.61
74664.62
68190.02
62014.55

10325.68
9770.508
9221.353
8678.481
8143.828

20
21
22
23
24

.23100
.23666
.24244
.24837
.25446

639857.1
626826.7
613854.8
600942.0
588088.0

56534.76
54937.79
53383.14
51870.84
50400.29

75
76
77
78
79

.75037
.76093
.77143
.78184
.79211

56143.85
50581.75
45330.82
40393.02
35770.20

7619.132
7105.820
6604.322
6114.777
5636.618

25
26
27
28
29

.26071
.26713
.27374
.28051
.28744

575292.0
562553.1
549870.4
537243.1
524671.7

48970.86
47580.94
46230.40
44916.28
43637.66

80
81
82
83
84

.80216
.81194
.82142
.83060
.83954

31464.51
27477.96
23811.42
20463.57
17429.81

5169.210
4712.830
4268.854
3839.605
3428.507

30
31
32
33
34

.29454
.30179
.30920
.31678
.32453

512156.9
499699.9
487302.1
474964.7
462688.8

42392.75
41180.31
39999.57
38850.19
37730.62

85
86
87
88
89

.84829
.85678
.86493
.87272
.88018

14702.04
12270.27
10123.78
8250.169
6634.362

3038.103
2668.562
2319.974
1994.470
1693.967

35
36
37
38
39

.33247
.34057
.34886
.35733
.36599

450475.5
438325.9
426241.5
414223.8
402273.9

36640.93
35579.28
34545.04
33537.95
32556.68

90
91
92
93
94

.88729
.89397
.90011
.90573
.91093

5258.953
4105.117
3153.176
2381.964
1768.667

1419.849
1172.128
951.0356
757.8322
593.0195

40
41
42
43
44

.37485
.38391
.39317
.40263
.41228

390393.4
378583.3
366844.9
355180.0
343590.9

31601.00
30670.33
29763.47
28879.28
28016.74

95
96
97
98
99

.91583
.92041
.92463
.92858
.93240

1289.858
923.0382
647.6789
445.3168
299.6588

455.7766
343.5671
253.6091
183.3231
129.8657

45
46
47
48
49

.42208
.43205
.44216
.45241
.46279

332080.8
320653.8
309314.6
298068.5
286920.9

27173.69
26349.61
25542.61
24752.59
23978.64

100
101
102
103
104

.93610
.93972
.94327
.94677
.95048

196.9953
126.2506
78.67302
47.52102
27.68452

89.99089
60.92129
40.18570
25.76991
16.07069

50
51
52
53
54

.47332
.48398
.49474
.50559
.51653

275876.9
264942.1
254123.0
243426.6
232860.7

23220.69
22477.69
21747.95
21030.86
20325.68

105
106
107
108
109

.95410
.95870
.96420
.97254
.98638

15.45166
8.161139
3.959365
1.639587
.4132513

9.632988
5.622366
3.125273
1.672082
.8379140

4

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (3.0)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 3.0 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.12951
.12507
.12817
.13159
.13521

788085.6
775595.8
763601.6
751664.2
739765.8

100000.0
96178.64
93309.45
90547.78
87877.59

55
56
57
58
59

.50611
.51745
.52887
.54034
.55182

189630.0
180768.5
172044.9
163466.7
155042.2

17641.75
16995.53
16361.22
15737.56
15123.42

5
6
7
8
9

.13900
.14293
.14701
.15122
.15558

727897.1
716053.1
704230.5
692426.9
680640.4

85292.17
82785.32
80354.58
77996.00
75708.94

60
61
62
63
64

.56332
.57483
.58639
.59798
.60959

146780.1
138689.2
130776.8
123050.1
115516.1

14518.46
13923.06
13338.02
12763.30
12198.22

10
11
12
13
14

.16010
.16476
.16957
.17448
.17944

668868.1
657108.0
645359.6
633624.0
621906.5

73491.18
71339.10
69250.04
67218.75
65239.77

65
66
67
68
69

.62122
.63288
.64458
.65630
.66802

108181.8
101053.9
94138.45
87440.89
80967.37

11642.64
11096.99
10561.93
10036.70
9520.495

15
16
17
18
19

.18444
.18945
.19450
.19961
.20482

610214.7
598557.4
586943.2
575378.4
563867.5

63310.05
61427.43
59592.30
57804.92
56067.10

70
71
72
73
74

.67968
.69124
.70268
.71397
.72515

74724.71
68720.38
62962.03
57457.01
52211.55

9012.201
8511.093
8017.126
7530.498
7052.847

20
21
22
23
24

.21015
.21563
.22123
.22698
.23290

552411.8
541011.8
529667.9
518380.7
507149.7

54379.26
52740.57
51148.60
49603.10
48103.25

75
76
77
78
79

.73625
.74729
.75827
.76917
.77993

47230.05
42515.28
38068.95
33892.23
29986.19

6585.629
6130.019
5686.326
5254.605
4834.303

25
26
27
28
29

.23899
.24525
.25171
.25833
.26514

495974.0
484852.9
473785.0
462769.8
451807.5

46648.21
45236.20
43866.87
42537.18
41246.04

80
81
82
83
84

.79047
.80074
.81070
.82035
.82976

26352.14
22991.27
19903.81
17088.09
14539.67

4424.818
4026.326
3639.941
3267.574
2912.056

30
31
32
33
34

.27210
.27924
.28654
.29402
.30169

440898.7
430044.4
419246.0
408504.2
397820.1

39991.55
38772.35
37587.53
36436.57
35317.84

85
86
87
88
89

.83897
.84793
.85652
.86475
.87263

12251.15
10213.57
8417.360
6851.587
5503.099

2575.450
2257.791
1959.050
1680.915
1424.883

35
36
37
38
39

.30955
.31759
.32582
.33425
.34288

387194.6
376628.6
366123.4
355680.3
345300.2

34231.24
33174.87
32147.98
31150.16
30180.04

90
91
92
93
94

.88015
.88722
.89371
.89967
.90518

4356.832
3396.591
2605.525
1965.607
1457.502

1191.989
982.1120
795.3140
632.5150
493.9951

40
41
42
43
44

.35172
.36079
.37007
.37956
.38925

334984.4
324733.7
314549.2
304432.5
294385.4

29237.25
28321.09
27430.32
26563.77
25720.34

95
96
97
98
99

.91037
.91523
.91970
.92389
.92795

1061.439
758.4944
531.4508
364.8694
245.1645

378.9323
285.0867
210.0323
151.5285
107.1341

45
46
47
48
49

.39912
.40917
.41937
.42973
.44024

284411.0
274512.6
264694.6
254961.5
245318.1

24897.95
24096.01
23312.67
22547.75
21800.33

100
101
102
103
104

.93187
.93572
.93949
.94321
.94715

160.9337
102.9878
64.08317
38.65266
22.48658

74.09476
50.06266
32.95887
21.09452
13.12946

50
51
52
53
54

.45091
.46173
.47267
.48372
.49486

235769.0
226318.9
216973.6
207739.2
198622.5

21070.25
20356.45
19657.33
18972.27
18300.51

105
106
107
108
109

.95101
.95590
.96176
.97065
.98544

12.53383
6.612012
3.204450
1.325917
.3340337

7.854697
4.575552
2.538448
1.355482
.6779403

5

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (3.2)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 3.2 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.11525
.11046
.11334
.11653
.11993

684657.8
673593.4
663024.0
652511.2
642037.2

100000.0
95992.25
92948.14
90022.36
87198.34

55
56
57
58
59

.48580
.49734
.50897
.52067
.53240

161770.6
154127.9
146608.8
139219.9
131968.3

15856.44
15246.01
14648.55
14062.87
13487.89

5
6
7
8
9

.12349
.12720
.13106
.13505
.13919

631592.7
621172.6
610773.7
600393.6
590030.2

84468.89
81827.35
79270.82
76794.93
74398.63

60
61
62
63
64

.54415
.55594
.56777
.57967
.59160

124861.7
117907.3
111111.6
104480.6
98019.95

12923.26
12369.26
11826.55
11295.02
10774.03

10
11
12
13
14

.14350
.14795
.15254
.15724
.16200

579680.8
569343.5
559017.4
548704.0
538408.2

72079.29
69832.96
67656.63
65544.81
63491.82

65
66
67
68
69

.60355
.61555
.62761
.63971
.65181

91735.78
85633.62
79718.27
73994.31
68466.70

10263.38
9763.419
9274.653
8796.360
8327.773

15
16
17
18
19

.16678
.17159
.17643
.18133
.18634

528137.4
517900.1
507704.6
497556.9
487461.2

61494.40
59550.14
57659.14
55821.34
54038.23

70
71
72
73
74

.66387
.67583
.68768
.69939
.71100

63141.02
58023.41
53120.13
48437.17
43979.49

7867.881
7416.001
6972.053
6536.168
6109.723

20
21
22
23
24

.19147
.19674
.20215
.20771
.21344

477418.7
467429.8
457494.8
447614.1
437787.2

52309.90
50635.24
49011.65
47438.60
45915.05

75
76
77
78
79

.72253
.73402
.74545
.75681
.76804

39750.47
35752.07
31985.32
28450.77
25148.90

5693.926
5289.735
4897.352
4516.762
4147.425

25
26
27
28
29

.21935
.22544
.23173
.23820
.24484

428013.1
418290.9
408619.4
398997.9
389426.4

44439.91
43011.23
41628.42
40288.35
38989.76

80
81
82
83
84

.77906
.78979
.80021
.81031
.82017

22080.37
19245.76
16644.80
14275.63
12134.01

3788.764
3440.873
3104.642
2781.635
2474.185

30
31
32
33
34

.25166
.25866
.26583
.27319
.28074

379905.5
370436.1
361019.3
351655.7
342346.2

37730.63
36509.47
35325.20
34177.15
33063.60

85
86
87
88
89

.82983
.83924
.84826
.85692
.86520

10213.23
8505.236
7001.540
5692.499
4566.654

2183.951
1910.870
1654.819
1417.125
1198.945

35
36
37
38
39

.28849
.29644
.30458
.31295
.32152

333091.5
323892.5
314750.2
305665.6
296639.6

31984.24
30937.14
29921.42
28936.52
27981.01

90
91
92
93
94

.87312
.88057
.88741
.89369
.89950

3610.974
2811.527
2153.888
1622.701
1201.580

1001.036
823.1823
665.3209
528.1057
411.6520

40
41
42
43
44

.33031
.33935
.34860
.35809
.36780

287673.2
278767.0
269922.0
261139.5
252421.0

27054.38
26155.83
25284.07
24437.87
23616.09

95
96
97
98
99

.90498
.91011
.91483
.91925
.92354

873.8330
623.5408
436.2607
299.0787
200.6632

315.1568
236.6463
174.0068
125.2945
88.41435

45
46
47
48
49

.37769
.38778
.39804
.40847
.41907

243769.2
235187.2
226678.6
218247.6
209898.2

22816.68
22038.97
21281.19
20543.04
19823.57

100
101
102
103
104

.92769
.93176
.93574
.93968
.94386

131.5279
84.04624
52.22061
31.45234
18.27215

61.02956
41.15515
27.04208
17.27408
10.73074

50
51
52
53
54

.42985
.44079
.45186
.46306
.47437

201634.6
193460.9
185382.0
177403.5
169531.1

19122.56
18438.94
17771.17
17118.60
16480.47

105
106
107
108
109

.94793
.95311
.95933
.96877
.98450

10.17121
5.359153
2.594544
1.072699
.2701133

6.407223
3.725130
2.062641
1.099276
.5487341

6

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (3.4)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 3.4 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.10288
.09777
.10043
.10340
.10658

595621.7
585793.9
576460.7
567183.8
557945.4

100000.0
95806.58
92588.92
89500.99
86525.65

55
56
57
58
59

.46656
.47826
.49007
.50196
.51390

138094.3
131497.8
125012.3
118643.3
112397.1

14254.74
13679.46
13117.98
12569.13
12031.91

5
6
7
8
9

.10993
.11342
.11706
.12083
.12476

548736.4
539551.6
530387.6
521242.2
512113.4

83655.13
80882.29
78203.73
75614.63
73113.46

60
61
62
63
64

.52587
.53789
.54997
.56213
.57434

106280.2
100298.8
94458.45
88764.07
83220.59

11505.93
10991.39
10488.80
9998.021
9518.406

10
11
12
13
14

.12884
.13308
.13746
.14195
.14650

502998.2
493894.9
484802.6
475722.7
466659.9

70697.18
68361.44
66102.86
63915.67
61793.96

65
66
67
68
69

.58658
.59889
.61127
.62371
.63617

77832.99
72605.88
67543.18
62648.57
57926.10

9049.736
8592.239
8146.317
7711.267
7286.364

15
16
17
18
19

.15107
.15567
.16030
.16499
.16978

457621.5
448615.6
439650.2
430731.1
421862.2

59734.19
57733.70
55792.25
53909.48
52086.49

70
71
72
73
74

.64859
.66093
.67316
.68526
.69727

53380.30
49016.21
44838.92
40853.27
37063.22

6870.667
6463.534
6064.851
5674.685
5294.186

20
21
22
23
24

.17471
.17978
.18498
.19034
.19588

413044.6
404278.6
395564.3
386902.0
378291.2

50323.06
48617.79
46967.86
45372.48
43830.34

75
76
77
78
79

.70920
.72111
.73297
.74477
.75645

33471.31
30078.85
26886.35
23893.89
21101.50

4924.348
4565.938
4219.068
3883.663
3559.197

25
26
27
28
29

.20159
.20749
.21360
.21989
.22637

369730.8
361219.8
352757.0
344341.7
335973.9

42340.13
40899.69
39508.19
38162.42
36860.92

80
81
82
83
84

.76791
.77908
.78994
.80048
.81077

18509.36
16117.57
13925.53
11931.26
10130.76

3245.116
2941.443
2648.882
2368.701
2102.817

30
31
32
33
34

.23302
.23986
.24688
.25410
.26151

327653.8
319382.3
311160.3
302988.3
294867.2

35601.55
34382.66
33203.03
32061.82
30957.19

85
86
87
88
89

.82087
.83070
.84015
.84921
.85789

8517.953
7085.655
5826.326
4731.484
3791.147

1852.556
1617.778
1398.290
1195.127
1009.170

35
36
37
38
39

.26914
.27697
.28500
.29327
.30175

286797.3
278779.4
270814.5
262903.2
255046.4

29888.67
28854.26
27852.94
26884.03
25946.01

90
91
92
93
94

.86620
.87401
.88119
.88779
.89389

2994.048
2328.207
1781.275
1340.171
991.0035

840.9574
690.2071
556.7673
441.0853
343.1556

40
41
42
43
44

.31048
.31945
.32866
.33811
.34779

247244.9
239499.1
231809.8
224178.1
216605.4

25038.25
24159.84
23309.43
22485.74
21687.57

95
96
97
98
99

.89966
.90504
.91001
.91466
.91918

719.6823
512.8098
358.2680
245.2520
164.3073

262.2085
196.5074
144.2131
103.6405
72.99270

45
46
47
48
49

.35769
.36779
.37806
.38853
.39918

209093.8
201646.2
194265.8
186956.3
179721.1

20912.91
20161.03
19430.16
18719.93
18029.38

100
101
102
103
104

.92355
.92784
.93203
.93618
.94058

107.5394
68.61668
42.57151
25.60387
14.85372

50.28704
33.84537
22.19598
14.15104
8.773690

50
51
52
53
54

.41003
.42105
.43223
.44354
.45498

172563.9
165488.3
158498.7
151599.8
144796.7

17358.17
16705.25
16069.12
15449.12
14844.45

105
106
107
108
109

.94488
.95035
.95691
.96690
.98356

8.257338
4.345479
2.101587
.8681974
.2185147

5.228553
3.033976
1.676693
.8918581
.4443347

7

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (3.6)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 3.6 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.09213
.08673
.08918
.09194
.09491

518892.1
510138.7
501879.4
493676.2
485511.3

100000.0
95621.62
92231.78
88983.65
85859.43

55
56
57
58
59

.44832
.46015
.47210
.48416
.49627

117959.9
112262.3
106664.2
101170.6
95786.62

12817.48
12276.45
11749.83
11236.49
10735.46

5
6
7
8
9

.09804
.10132
.10475
.10831
.11202

477375.5
469263.7
461172.5
453099.6
445043.0

82850.76
79949.94
77153.02
74454.69
71852.92

60
61
62
63
64

.50842
.52064
.53294
.54533
.55778

90518.06
85370.20
80347.70
75454.68
70695.27

10246.34
9769.228
9304.532
8852.041
8411.131

10
11
12
13
14

.11590
.11993
.12410
.12838
.13271

436999.9
428968.4
420947.7
412939.1
404947.2

69344.16
66923.68
64587.68
62330.06
60144.65

65
66
67
68
69

.57029
.58287
.59554
.60829
.62107

66073.60
61593.47
57258.07
53070.35
49033.58

7981.542
7563.417
7157.045
6761.749
6376.831

15
16
17
18
19

.13708
.14146
.14588
.15036
.15494

396978.9
389042.4
381145.0
373292.5
365488.4

58027.61
55976.00
53989.23
52066.60
50208.82

70
71
72
73
74

.63383
.64651
.65910
.67156
.68393

45151.43
41427.98
37867.40
34473.57
31249.60

6001.416
5634.893
5277.115
4928.093
4588.780

20
21
22
23
24

.15965
.16452
.16951
.17467
.18000

357733.8
350028.8
342373.4
334768.0
327211.7

48415.31
46684.39
45013.01
43400.08
41844.05

75
76
77
78
79

.69625
.70855
.72082
.73303
.74513

28197.37
25317.69
22610.66
20076.02
17713.45

4259.979
3942.298
3635.774
3340.278
3055.301

25
26
27
28
29

.18552
.19122
.19714
.20324
.20953

319703.6
312242.6
304827.4
297457.3
290132.1

40343.33
38895.59
37499.75
36152.46
34852.10

80
81
82
83
84

.75701
.76861
.77989
.79085
.80156

15522.79
13503.79
11655.60
9976.195
8461.858

2780.308
2515.266
2260.720
2017.694
1787.752

30
31
32
33
34

.21601
.22268
.22953
.23659
.24385

282852.1
275618.0
268430.4
261290.0
254197.1

33596.37
32383.49
31212.09
30081.12
28988.66

85
86
87
88
89

.81207
.82232
.83217
.84163
.85070

7107.099
5905.510
4850.412
3934.355
3148.648

1571.947
1370.081
1181.913
1008.238
849.7162

35
36
37
38
39

.25133
.25902
.26694
.27508
.28346

247152.3
240156.1
233209.3
226312.5
219466.2

27934.06
26915.23
25931.05
24980.67
24062.52

90
91
92
93
94

.85938
.86754
.87506
.88196
.88836

2483.554
1928.771
1473.730
1107.288
817.6668

706.7153
578.9096
466.0857
368.5322
286.1572

40
41
42
43
44

.29208
.30097
.31011
.31950
.32914

212671.2
205927.8
199236.6
192598.5
186014.7

23175.83
22319.59
21492.38
20692.88
19919.82

95
96
97
98
99

.89439
.90004
.90525
.91013
.91486

592.9684
421.9160
294.3392
201.1952
134.5935

218.2334
163.2353
119.5640
85.76031
60.28330

45
46
47
48
49

.33899
.34907
.35934
.36982
.38049

179487.1
173018.1
166610.6
160267.7
153992.7

19171.22
18446.27
17743.25
17061.68
16400.58

100
101
102
103
104

.91945
.92395
.92835
.93271
.93734

87.96213
56.04275
34.71958
20.85146
12.07978

41.45095
27.84443
18.22528
11.59709
7.176353

50
51
52
53
54

.39137
.40245
.41369
.42509
.43663

147788.6
141658.6
135606.5
129636.4
123752.7

15759.53
15137.46
14532.92
13945.21
13373.54

105
106
107
108
109

.94186
.94760
.95451
.96504
.98263

6.706346
3.524986
1.702989
.7029706
.1768453

4.268386
2.472038
1.363507
.7238696
.3599445

8

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (3.8)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 3.8 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.08278
.07711
.07936
.08192
.08468

452695.8
444877.2
437552.2
430283.0
423051.9

100000.0
95437.38
91876.70
88470.28
85199.61

55
56
57
58
59

.43102
.44295
.45502
.46720
.47945

100826.6
95901.69
91066.22
86324.27
81680.44

11527.49
11019.64
10526.61
10047.32
9580.813

5
6
7
8
9

.08762
.09069
.09391
.09727
.10078

415849.8
408671.4
401513.3
394373.4
387249.5

82055.65
79030.10
76118.42
73314.74
70616.47

60
61
62
63
64

.49177
.50415
.51664
.52923
.54189

77139.57
72706.22
68384.31
64177.29
60088.59

9126.680
8684.938
8255.882
7839.254
7434.437

10
11
12
13
14

.10445
.10827
.11224
.11631
.12044

380138.8
373039.4
365950.7
358873.8
351813.2

68019.58
65518.84
63110.04
60786.73
58542.41

65
66
67
68
69

.55463
.56746
.58040
.59342
.60649

56121.64
52279.55
48564.89
44980.02
41527.54

7041.139
6659.423
6289.479
5930.651
5582.267

15
16
17
18
19

.12460
.12878
.13299
.13725
.14162

344775.6
337768.8
330800.0
323874.6
316995.9

56372.95
54275.06
52247.80
50290.09
48402.26

70
71
72
73
74

.61956
.63256
.64547
.65827
.67099

38210.41
35031.96
31995.52
29104.21
26360.46

5243.507
4913.786
4592.926
4280.892
3978.460

20
21
22
23
24

.14612
.15078
.15556
.16051
.16563

310165.0
303381.8
296646.3
289958.6
283318.0

46583.35
44831.38
43143.05
41516.99
39951.34

75
76
77
78
79

.68367
.69633
.70898
.72159
.73408

23765.61
21320.08
19023.66
16875.84
14876.06

3686.274
3404.803
3134.020
2873.757
2623.516

25
26
27
28
29

.17095
.17645
.18217
.18808
.19418

276723.3
270173.5
263667.4
257204.0
250783.1

38444.29
36993.28
35596.98
34251.94
32956.31

80
81
82
83
84

.74637
.75838
.77006
.78141
.79252

13023.90
11318.85
9759.917
8345.084
7070.906

2382.786
2151.486
1930.029
1719.233
1520.369

30
31
32
33
34

.20048
.20696
.21363
.22052
.22762

244405.0
238070.2
231779.2
225532.6
219330.6

31707.68
30504.10
29344.02
28226.25
27148.75

85
86
87
88
89

.80344
.81409
.82433
.83417
.84362

5932.443
4923.996
4039.656
3272.883
2616.120

1334.265
1160.681
999.3426
850.8529
715.6945

35
36
37
38
39

.23494
.24248
.25025
.25826
.26651

213173.6
207062.0
200996.5
194977.6
189005.6

26110.68
25109.88
24145.09
23215.36
22319.00

90
91
92
93
94

.85266
.86117
.86901
.87621
.88289

2060.951
1598.522
1219.785
915.2480
674.9246

594.1015
485.7237
390.3074
308.0200
238.7100

40
41
42
43
44

.27502
.28380
.29284
.30215
.31172

183081.2
177204.6
171376.2
165596.7
159867.3

21455.14
20622.66
19820.08
19046.02
18299.15

95
96
97
98
99

.88919
.89509
.90054
.90564
.91059

488.7647
347.2748
241.9166
165.1202
110.2983

181.6977
135.6453
99.16390
70.99074
49.80521

45
46
47
48
49

.32152
.33155
.34179
.35225
.36292

154189.4
148565.3
142997.5
137488.7
132041.7

17577.53
16880.26
16205.63
15553.11
14921.65

100
101
102
103
104

.91539
.92010
.92471
.92927
.93412

71.97826
45.79170
28.32746
16.98812
9.827891

34.18020
22.91611
14.97060
9.507718
5.872102

50
51
52
53
54

.37381
.38491
.39619
.40764
.41925

126659.3
121344.2
116099.6
110929.3
105837.0

14310.78
13719.41
13146.13
12590.20
12050.81

105
106
107
108
109

.93885
.94488
.95212
.96318
.98170

5.448908
2.860583
1.380556
.5694209
.1431806

3.485908
2.014976
1.109263
.5877596
.2917006

9

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (4.0)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 4.0 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.07463
.06871
.07077
.07314
.07571

395523.7
388519.6
382008.4
375553.0
369135.5

100000.0
95253.85
91523.67
87960.86
84546.12

55
56
57
58
59

.41461
.42661
.43877
.45105
.46342

86237.52
81977.54
77797.82
73701.89
69693.73

10369.44
9893.551
9432.725
8985.926
8552.227

5
6
7
8
9

.07846
.08134
.08437
.08752
.09084

362746.7
356381.3
350036.2
343708.9
337397.3

81269.69
78122.59
75099.64
72194.38
69403.63

60
61
62
63
64

.47586
.48838
.50103
.51379
.52664

65777.48
61957.00
58235.63
54616.22
51101.62

8131.182
7722.744
7327.104
6943.967
6572.718

10
11
12
13
14

.09431
.09793
.10170
.10558
.10950

331098.7
324811.4
318534.4
312268.9
306019.3

66722.77
64146.12
61668.97
59284.47
56985.82

65
66
67
68
69

.53958
.55263
.56580
.57908
.59242

47694.66
44397.88
41213.32
38142.85
35188.52

6213.036
5864.912
5528.453
5203.018
4887.960

15
16
17
18
19

.11346
.11743
.12144
.12550
.12966

299792.2
293594.9
287434.5
281316.0
275242.8

54768.51
52628.93
50565.72
48577.45
46664.00

70
71
72
73
74

.60576
.61906
.63227
.64538
.65842

32352.72
29638.11
27047.37
24582.98
22246.81

4582.504
4286.089
3998.513
3719.695
3450.261

20
21
22
23
24

.13395
.13839
.14297
.14771
.15263

269215.6
263234.2
257298.7
251409.0
245564.4

44824.04
43055.28
41354.16
39718.99
38147.64

75
76
77
78
79

.67143
.68444
.69745
.71043
.72330

20039.77
17961.98
16013.01
14192.17
12498.74

3190.720
2941.421
2702.284
2473.108
2253.413

25
26
27
28
29

.15774
.16304
.16855
.17426
.18017

239763.6
234005.6
228289.1
222613.2
216977.6

36638.03
35187.40
33794.15
32454.69
31167.00

80
81
82
83
84

.73597
.74837
.76043
.77217
.78366

10932.10
9491.584
8176.086
6983.652
5911.109

2042.708
1840.872
1648.211
1465.372
1293.380

30
31
32
33
34

.18627
.19256
.19906
.20577
.21268

211382.5
205828.2
200315.2
194843.9
189414.4

29928.49
28737.08
27591.04
26489.01
25428.82

85
86
87
88
89

.79497
.80600
.81662
.82683
.83664

4954.023
4107.333
3365.820
2723.752
2174.554

1132.879
983.5987
845.2470
718.2700
603.0106

35
36
37
38
39

.21984
.22722
.23483
.24269
.25080

184027.2
178682.4
173380.6
168122.1
162907.4

24409.48
23428.75
22485.23
21577.84
20704.81

90
91
92
93
94

.84604
.85489
.86305
.87054
.87749

1710.962
1325.362
1010.011
756.8230
557.3284

499.5994
407.6755
326.9611
257.5326
199.1993

40
41
42
43
44

.25918
.26783
.27676
.28597
.29545

157736.7
152610.3
147528.4
142491.7
137501.0

19865.15
19057.65
18280.75
17533.02
16813.09

95
96
97
98
99

.88406
.89021
.89588
.90119
.90636

403.0370
285.9546
198.9115
135.5687
90.42537

151.3320
112.7587
82.27407
58.78616
41.16349

45
46
47
48
49

.30517
.31514
.32533
.33574
.34638

132557.7
127663.7
122821.3
118032.7
113300.5

16119.02
15449.83
14803.85
14180.44
13578.55

100
101
102
103
104

.91136
.91628
.92110
.92586
.93092

58.92285
37.43096
23.12159
13.84621
7.999057

28.19526
18.86715
12.30180
7.797758
4.806745

50
51
52
53
54

.35726
.36836
.37965
.39113
.40278

108627.1
104014.8
99466.43
94985.23
90574.50

12997.62
12436.56
11893.96
11369.08
10861.08

105
106
107
108
109

.93587
.94217
.94975
.96134
.98077

4.429044
2.322356
1.119626
.4614307
.1159716

2.847983
1.643067
.9027842
.4774339
.2364912

10

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (4.2)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 4.2 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.06752
.06137
.06325
.06545
.06784

346089.9
339796.6
333995.6
328250.2
322542.4

100000.0
95071.02
91172.67
87455.33
83898.88

55
56
57
58
59

.39903
.41108
.42330
.43566
.44811

73807.01
70119.49
66504.06
62963.72
59501.89

9329.632
8884.376
8454.298
8038.385
7635.734

5
6
7
8
9

.07040
.07310
.07594
.07891
.08203

316863.1
311207.1
305571.0
299952.6
294349.6

80492.74
77227.21
74096.41
71093.25
68213.88

60
61
62
63
64

.46066
.47330
.48608
.49898
.51200

56122.12
52827.71
49621.43
46505.67
43482.77

7245.876
6868.698
6504.304
6152.360
5812.256

10
11
12
13
14

.08532
.08875
.09233
.09601
.09974

288759.5
283180.3
277611.3
272053.5
266511.2

65453.11
62804.71
60263.47
57822.12
55473.49

65
66
67
68
69

.52512
.53835
.55174
.56524
.57882

40555.06
37724.59
34992.99
32361.69
29832.31

5483.643
5166.453
4860.716
4565.807
4281.100

15
16
17
18
19

.10350
.10728
.11108
.11494
.11889

260990.8
255499.4
250043.7
244628.7
239257.3

53212.70
51035.75
48940.88
46926.25
44991.32

70
71
72
73
74

.59242
.60598
.61948
.63287
.64621

27406.75
25087.12
22875.57
20774.06
18783.98

4005.865
3739.558
3481.955
3232.940
2993.008

20
21
22
23
24

.12298
.12722
.13159
.13613
.14084

233930.3
228647.4
223408.6
218213.6
213061.8

43134.37
41352.76
39642.67
38002.08
36428.61

75
76
77
78
79

.65953
.67287
.68622
.69954
.71278

16905.92
15139.77
13484.94
11940.63
10505.99

2762.550
2541.817
2330.686
2128.931
1936.087

25
26
27
28
29

.14574
.15084
.15615
.16166
.16737

207951.9
202882.8
197853.1
192862.0
187909.1

34919.87
33472.90
32085.83
30754.94
29478.00

80
81
82
83
84

.72581
.73857
.75101
.76311
.77497

9180.296
7962.759
6852.223
5846.819
4943.636

1751.684
1575.574
1407.971
1249.379
1100.622

30
31
32
33
34

.17328
.17938
.18568
.19220
.19894

182994.4
178118.2
173281.1
168483.1
163724.4

28252.28
27075.52
25945.85
24861.72
23820.86

85
86
87
88
89

.78665
.79805
.80904
.81962
.82978

4138.707
3427.546
2805.547
2267.689
1808.262

962.1906
833.7989
715.1425
606.5440
508.2357

35
36
37
38
39

.20592
.21312
.22057
.22827
.23623

159005.2
154325.7
149686.4
145087.4
140529.0

22822.09
21863.08
20942.35
20058.64
19210.14

90
91
92
93
94

.83952
.84870
.85716
.86494
.87216

1420.989
1099.329
836.6539
626.0749
460.4083

420.2694
342.2836
273.9890
215.3946
166.2862

40
41
42
43
44

.24446
.25298
.26178
.27087
.28025

136011.5
131535.1
127099.8
122706.1
118354.8

18395.72
17614.07
16863.59
16142.78
15450.23

95
96
97
98
99

.87898
.88537
.89127
.89680
.90217

332.4804
235.5575
163.6176
111.3511
74.16308

126.0854
93.76690
68.28545
48.69741
34.03366

45
46
47
48
49

.28987
.29976
.30987
.32023
.33082

114047.1
109784.6
105569.3
101403.2
97288.57

14783.98
14143.03
13525.67
12931.22
12358.59

100
101
102
103
104

.90738
.91250
.91751
.92247
.92775

48.25499
30.60916
18.88008
11.28998
6.513187

23.26688
15.53939
10.11258
6.397771
3.936186

50
51
52
53
54

.34166
.35274
.36402
.37550
.38717

93227.36
89221.68
85273.99
81387.07
77563.79

11807.15
11275.79
10763.14
10268.41
9790.762

105
106
107
108
109

.93290
.93948
.94739
.95950
.97985

3.601527
1.886162
.9083805
.3740724
.09397138

2.327703
1.340328
.7350304
.3879719
.1918084

11

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (4.4)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 4.4 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.06130
.05495
.05667
.05869
.06092

303298.5
297626.2
292445.8
287320.7
282233.1

100000.0
94888.89
90823.68
86953.68
83257.82

55
56
57
58
59

.38424
.39631
.40857
.42098
.43351

63208.87
60014.61
56885.09
53822.90
50830.95

8395.791
7979.786
7578.951
7192.297
6818.939

5
6
7
8
9

.06331
.06583
.06849
.07129
.07423

277173.8
272137.4
267120.9
262121.7
257137.7

79724.68
76343.78
73108.48
70010.98
67046.75

60
61
62
63
64

.44613
.45887
.47175
.48478
.49793

47912.28
45069.69
42305.51
39621.70
37020.19

6458.387
6110.474
5775.219
5452.260
5140.991

10
11
12
13
14

.07734
.08059
.08398
.08748
.09102

252166.4
247205.8
242255.2
237315.6
232391.0

64209.97
61493.84
58892.60
56398.54
54004.08

65
66
67
68
69

.51121
.52461
.53818
.55188
.56568

34502.87
32071.40
29727.04
27470.89
25304.21

4841.038
4552.281
4274.684
4007.638
3750.538

15
16
17
18
19

.09460
.09818
.10179
.10545
.10921

227487.7
222612.7
217772.2
212971.2
208212.2

51703.93
49493.71
47371.22
45334.19
43381.63

70
71
72
73
74

.57951
.59332
.60707
.62073
.63435

23228.48
21245.37
19356.59
17563.66
15867.61

3502.690
3263.570
3032.934
2810.636
2597.061

20
21
22
23
24

.11310
.11713
.12130
.12563
.13014

203496.1
198822.5
194191.1
189601.9
185053.9

41511.44
39720.63
38005.08
36362.48
34790.11

75
76
77
78
79

.64796
.66160
.67526
.68892
.70250

14268.76
12766.83
11361.13
10050.77
8834.859

2392.499
2197.116
2010.757
1833.178
1663.931

25
26
27
28
29

.13484
.13974
.14485
.15016
.15567

180545.9
176076.8
171645.2
167250.2
162891.5

33285.35
31844.98
30466.90
29147.21
27883.50

80
81
82
83
84

.71588
.72899
.74178
.75423
.76645

7712.575
6683.071
5745.178
4897.121
4136.249

1502.566
1348.912
1203.111
1065.549
936.8818

30
31
32
33
34

.16138
.16728
.17339
.17972
.18627

158568.9
154282.7
150033.3
145820.6
141644.9

26672.89
25512.95
24401.64
23337.24
22317.36

85
86
87
88
89

.77848
.79025
.80159
.81251
.82302

3459.018
2861.454
2339.501
1888.765
1504.284

817.4757
707.0372
605.2583
512.3629
428.4970

35
36
37
38
39

.19307
.20010
.20737
.21490
.22270

137506.2
133404.6
129340.4
125313.9
121325.1

21340.67
20404.75
19507.99
18649.01
17825.93

90
91
92
93
94

.83309
.84260
.85136
.85942
.86690

1180.641
912.2145
693.3323
518.1242
380.4965

353.6532
287.4770
229.6770
180.2131
138.8593

40
41
42
43
44

.23078
.23915
.24782
.25678
.26603

117374.3
113461.4
109586.6
105750.3
101952.9

17037.49
16282.30
15558.70
14865.14
14200.14

95
96
97
98
99

.87397
.88060
.88672
.89245
.89803

274.3863
194.1207
134.6404
91.49661
60.84999

105.0874
78.00145
56.69549
40.35464
28.14903

45
46
47
48
49

.27555
.28533
.29535
.30563
.31615

98195.64
94479.82
90807.15
87179.53
83598.80

13561.77
12948.95
12359.99
11794.14
11250.26

100
101
102
103
104

.90344
.90876
.91396
.91912
.92460

39.53448
25.04074
15.42289
9.209386
5.305470

19.20703
12.80334
8.316075
5.251125
3.224530

50
51
52
53
54

.32694
.33798
.34924
.36070
.37237

80066.72
76585.08
73156.04
69782.01
66465.46

10727.68
10225.28
9741.690
9276.108
8827.676

105
106
107
108
109

.92996
.93680
.94504
.95767
.97893

2.929807
1.532515
.7372899
.3033754
.07617544

1.903206
1.093796
.5986843
.3153988
.1556304

12

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (4.6)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 4.6 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.05586
.04932
.05088
.05275
.05482

266213.9
261085.2
256447.9
251865.7
247320.8

100000.0
94707.46
90476.70
86455.85
82622.87

55
56
57
58
59

.37019
.38227
.39455
.40699
.41956

54167.22
51398.28
48687.49
46037.07
43449.52

7556.947
7168.773
6795.658
6436.634
6090.835

5
6
7
8
9

.05705
.05941
.06191
.06453
.06731

242803.9
238309.8
233835.3
229377.9
224935.5

78965.40
75472.12
72135.56
68947.20
65901.77

60
61
62
63
64

.43224
.44505
.45802
.47115
.48442

40927.42
38473.15
36088.65
33775.53
31535.35

5757.752
5437.166
5129.026
4832.945
4548.319

10
11
12
13
14

.07024
.07331
.07653
.07985
.08322

220505.5
216086.1
211676.4
207277.4
202893.2

62992.76
60212.77
57555.46
55012.64
52576.29

65
66
67
68
69

.49782
.51137
.52511
.53899
.55299

29369.67
27279.79
25266.69
23331.18
21474.23

4274.757
4012.091
3760.231
3518.583
3286.562

15
16
17
18
19

.08661
.09001
.09344
.09691
.10047

198529.7
194193.6
189891.0
185626.6
181402.9

50240.71
48001.08
45854.75
43799.03
41832.46

70
71
72
73
74

.56703
.58106
.59504
.60895
.62282

19696.97
18000.73
16386.83
14856.44
13410.29

3063.506
2848.910
2642.516
2444.151
2254.107

20
21
22
23
24

.10417
.10801
.11199
.11612
.12043

177220.4
173078.9
168978.0
164917.4
160896.3

39952.52
38155.85
36438.09
34796.55
33228.24

75
76
77
78
79

.63671
.65063
.66459
.67856
.69246

12048.52
10770.71
9576.103
8463.780
7432.806

2072.587
1899.691
1735.235
1578.964
1430.446

25
26
27
28
29

.12493
.12963
.13454
.13965
.14497

156913.4
152967.6
149057.6
145182.2
141341.2

31730.25
30299.13
28932.52
27626.37
26378.07

80
81
82
83
84

.70618
.71962
.73274
.74553
.75809

6482.324
5611.452
4819.037
4103.414
3462.173

1289.254
1155.201
1028.368
909.0446
797.7470

30
31
32
33
34

.15048
.15618
.16210
.16824
.17460

137534.5
133762.0
130024.2
126321.0
122652.5

25184.57
24043.29
22952.03
21908.89
20911.37

85
86
87
88
89

.77047
.78258
.79427
.80552
.81636

2892.153
2389.845
1951.674
1573.800
1251.916

694.7428
599.7362
512.4218
432.9456
361.3868

35
36
37
38
39

.18121
.18805
.19514
.20251
.21013

119018.7
115419.6
111855.4
108326.3
104832.3

19957.98
19046.21
18174.34
17340.87
16543.82

90
91
92
93
94

.82676
.83658
.84563
.85396
.86170

981.3437
757.2546
574.7939
428.9595
314.5812

297.6945
241.5267
192.5965
150.8294
115.9961

40
41
42
43
44

.21805
.22626
.23478
.24360
.25273

101373.5
97949.88
94561.46
91208.50
87891.47

15781.86
15053.49
14357.00
13690.77
13053.30

95
96
97
98
99

.86902
.87587
.88221
.88815
.89393

226.5340
160.0374
110.8396
75.21247
49.94682

87.61690
64.90959
47.08944
33.45317
23.29035

45
46
47
48
49

.26212
.27179
.28171
.29190
.30234

84611.25
81369.09
78166.45
75004.98
71886.27

12442.65
11857.69
11296.72
10758.93
10243.17

100
101
102
103
104

.89953
.90504
.91045
.91579
.92148

32.40295
20.49358
12.60383
7.515246
4.323438

15.86140
10.55294
6.841281
4.311617
2.642550

50
51
52
53
54

.31306
.32404
.33525
.34668
.35833

68811.87
65783.31
62802.45
59871.39
56992.27

9748.700
9274.375
8818.864
8381.330
7960.903

105
106
107
108
109

.92704
.93415
.94271
.95585
.97801

2.384329
1.245677
.5986645
.2461387
.06177450

1.556722
.8929574
.4878216
.2565027
.1263267

13

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (4.8)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 4.8 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.05109
.04438
.04580
.04752
.04944

234037.4
229385.2
225223.9
221117.5
217048.2

100000.0
94526.72
90131.69
85961.82
81993.97

55
56
57
58
59

.35683
.36890
.38118
.39364
.40623

46448.56
44046.61
41696.92
39401.36
37162.08

6803.282
6441.505
6094.589
5761.587
5441.649

5
6
7
8
9

.05152
.05372
.05607
.05853
.06115

213006.7
208987.9
204988.3
201005.6
197037.7

78214.79
74612.05
71177.42
67901.58
64778.47

60
61
62
63
64

.41896
.43182
.44485
.45807
.47143

34981.28
32860.96
30802.73
28807.92
26877.78

5134.251
4839.128
4556.169
4284.964
4024.914

10
11
12
13
14

.06392
.06683
.06989
.07304
.07624

193082.1
189136.7
185200.9
181275.6
177364.7

61800.88
58960.75
56251.14
53663.34
51188.87

65
66
67
68
69

.48495
.49862
.51250
.52654
.54071

25013.55
23216.29
21486.71
19825.40
18233.08

3775.614
3536.855
3308.502
3089.977
2880.710

15
16
17
18
19

.07946
.08268
.08592
.08921
.09259

173473.9
169609.8
165778.2
161983.5
158228.1

48821.58
46556.19
44389.60
42318.64
40341.40

70
71
72
73
74

.55495
.56918
.58338
.59751
.61162

16710.61
15259.02
13879.33
12572.42
11338.80

2680.074
2487.581
2302.961
2126.021
1956.970

20
21
22
23
24

.09610
.09976
.10354
.10748
.11160

154512.6
150836.4
147199.2
143600.8
140040.1

38454.94
36655.54
34938.52
33300.86
31739.28

75
76
77
78
79

.62575
.63995
.65419
.66845
.68265

10178.43
9090.805
8075.146
7130.520
6255.984

1795.945
1642.984
1497.888
1360.390
1230.080

25
26
27
28
29

.11591
.12041
.12513
.13004
.13516

136515.9
133027.1
129572.3
126150.4
122761.1

30250.57
28831.06
27478.13
26187.56
24956.55

80
81
82
83
84

.69668
.71045
.72389
.73700
.74988

5450.667
4713.681
4043.906
3439.792
2899.156

1106.549
989.6012
879.2685
775.7621
679.4835

30
31
32
33
34

.14047
.14599
.15171
.15766
.16383

119404.2
116079.8
112787.9
109528.6
106301.9

23781.90
22660.86
21591.06
20570.44
19596.40

85
86
87
88
89

.76260
.77504
.78706
.79865
.80980

2419.187
1996.783
1628.804
1311.892
1042.308

590.6201
508.8793
433.9629
365.9559
304.8864

35
36
37
38
39

.17025
.17691
.18382
.19100
.19845

103107.7
99945.95
96816.83
93720.36
90656.55

18667.26
17780.46
16934.15
16126.72
15356.12

90
91
92
93
94

.82052
.83064
.83998
.84858
.85657

816.0178
628.8711
476.7133
355.2817
260.1888

250.6727
202.9886
161.5568
126.2797
96.93066

40
41
42
43
44

.20620
.21425
.22262
.23129
.24027

87625.43
84626.89
81660.90
78727.64
75827.47

14620.90
13919.50
13250.14
12611.16
12001.02

95
96
97
98
99

.86412
.87121
.87775
.88389
.88987

187.1018
131.9911
91.28268
61.85124
41.01370

73.07622
54.03404
39.12483
27.74193
19.27728

45
46
47
48
49

.24953
.25908
.26889
.27897
.28931

72961.15
70129.75
67334.55
64576.99
61858.44

11417.76
10860.21
10326.70
9816.316
9327.909

100
101
102
103
104

.89567
.90137
.90696
.91249
.91839

26.56850
16.77886
10.30418
6.135218
3.524591

13.10333
8.701299
5.630130
3.541536
2.166431

50
51
52
53
54

.29995
.31085
.32200
.33339
.34500

59180.24
56543.70
53950.44
51402.26
48901.03

8860.675
8413.470
7984.974
7574.330
7180.655

105
106
107
108
109

.92415
.93151
.94039
.95404
.97710

1.941188
1.012932
.4862984
.1997807
.05011616

1.273806
.7292784
.3976436
.2086870
.1025815

14

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (5.0)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 5.0 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.04691
.04003
.04132
.04291
.04469

206086.0
201852.2
198108.8
194420.2
190768.3

100000.0
94346.67
89788.66
85471.55
81371.03

55
56
57
58
59

.34413
.35617
.36844
.38089
.39350

39855.13
37770.07
35731.98
33742.45
31803.31

6126.009
5789.198
5466.980
5158.426
4862.701

5
6
7
8
9

.04662
.04869
.05089
.05321
.05567

187144.1
183542.3
179959.6
176393.6
172842.1

77472.72
73763.39
70233.79
66873.76
63676.40

60
61
62
63
64

.40624
.41914
.43223
.44550
.45895

29916.42
28083.47
26305.81
24584.49
22920.52

4579.268
4307.825
4048.208
3799.987
3562.571

10
11
12
13
14

.05829
.06104
.06394
.06693
.06997

169302.6
165773.3
162253.3
158743.6
155247.9

60633.76
57737.08
54978.79
52349.61
49840.61

65
66
67
68
69

.47255
.48634
.50034
.51452
.52885

21314.90
19768.43
18281.65
16854.95
15488.85

3335.542
3118.661
2911.752
2714.251
2525.611

15
16
17
18
19

.07303
.07608
.07916
.08227
.08548

151771.8
148321.6
144902.9
141520.0
138175.1

47445.12
45157.43
42973.91
40890.97
38906.19

70
71
72
73
74

.54325
.55767
.57206
.58640
.60073

14184.00
12941.17
11761.13
10644.55
9591.724

2345.231
2172.641
2007.564
1849.789
1699.460

20
21
22
23
24

.08881
.09228
.09588
.09964
.10357

134868.6
131600.0
128368.9
125174.8
122017.0

37016.20
35216.91
33503.34
31872.13
30319.68

75
76
77
78
79

.61510
.62954
.64404
.65858
.67308

8602.515
7676.368
6812.477
6009.922
5267.774

1556.653
1421.360
1293.368
1172.407
1058.084

25
26
27
28
29

.10768
.11199
.11652
.12124
.12617

118894.0
115804.7
112747.8
109722.2
106727.5

28842.52
27436.72
26099.41
24826.22
23614.14

80
81
82
83
84

.68740
.70147
.71522
.72864
.74183

4585.168
3961.228
3394.884
2884.699
2428.704

950.0127
847.9903
752.0110
662.2214
578.9293

30
31
32
33
34

.13129
.13661
.14214
.14790
.15388

103763.4
100829.9
97927.22
95055.16
92213.68

22459.81
21360.33
20313.16
19316.08
18366.38

85
86
87
88
89

.75487
.76764
.77998
.79188
.80335

2024.400
1669.052
1359.900
1094.012
868.1447

502.2579
431.9221
367.6335
309.4306
257.3028

35
36
37
38
39

.16011
.16658
.17331
.18031
.18759

89402.65
86622.00
83871.81
81152.05
78462.67

17462.24
16601.01
15780.72
14999.66
14255.71

90
91
92
93
94

.81437
.82479
.83441
.84326
.85149

678.8167
522.4627
395.5268
294.3762
215.2870

211.1473
170.6563
135.5651
105.7616
81.02660

40
41
42
43
44

.19516
.20305
.21125
.21977
.22860

75803.64
73174.80
70576.05
68007.52
65469.48

13547.32
12872.86
12230.49
11618.51
11035.33

95
96
97
98
99

.85928
.86659
.87335
.87968
.88585

154.5950
108.9032
75.20640
50.88386
33.69172

60.96976
44.99641
32.51883
23.01394
15.96144

45
46
47
48
49

.23772
.24714
.25682
.26678
.27702

62962.57
60487.70
58045.99
55638.69
53267.00

10479.01
9948.318
9441.578
8957.849
8495.941

100
101
102
103
104

.89183
.89772
.90350
.90922
.91532

21.79328
13.74297
8.427481
5.010607
2.874497

10.82879
7.177190
4.635118
2.910087
1.776770

50
51
52
53
54

.28756
.29838
.30946
.32078
.33234

50932.06
48634.99
46377.18
44160.21
41985.67

8055.008
7633.897
7231.305
6846.354
6478.153

105
106
107
108
109

.92127
.92889
.93808
.95224
.97619

1.581039
.8240026
.3951806
.1622186
.04067428

1.042705
.5958317
.3242621
.1698516
.08333267

15

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (5.2)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 5.2 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.04322
.03620
.03737
.03883
.04048

181775.5
177909.8
174533.8
171212.4
167927.6

100000.0
94167.30
89447.58
84984.99
80754.00

55
56
57
58
59

.33205
.34405
.35629
.36873
.38133

34219.32
32408.09
30639.08
28913.64
27233.32

5517.259
5204.006
4905.015
4619.379
4346.279

5
6
7
8
9

.04229
.04422
.04628
.04846
.05079

164670.3
161435.2
158218.8
155019.0
151833.6

76739.08
72925.97
69304.44
65863.41
62595.13

60
61
62
63
64

.39408
.40699
.42011
.43343
.44694

25599.71
24014.22
22477.95
20991.76
19556.44

4085.165
3835.705
3597.688
3370.671
3154.070

10
11
12
13
14

.05326
.05587
.05862
.06146
.06435

148659.9
145496.2
142341.6
139197.1
136066.2

59490.84
56541.06
53737.55
51070.46
48530.32

65
66
67
68
69

.46062
.47449
.48860
.50291
.51737

18172.78
16841.39
15562.64
14336.79
13164.18

2947.459
2750.573
2563.202
2384.801
2214.838

15
16
17
18
19

.06725
.07014
.07306
.07601
.07904

132954.4
129867.8
126811.8
123790.4
120805.7

46109.98
43803.23
41605.95
39514.05
37524.62

70
71
72
73
74

.53193
.54651
.56108
.57561
.59015

12045.28
10980.67
9970.924
9016.499
8117.570

2052.744
1898.064
1750.514
1609.875
1476.231

20
21
22
23
24

.08220
.08550
.08893
.09250
.09625

117858.0
114946.8
112071.7
109232.1
106427.2

35633.87
33837.32
32129.68
30507.24
28966.10

75
76
77
78
79

.60473
.61940
.63415
.64895
.66372

7273.901
6484.907
5749.788
5067.647
4437.582

1349.611
1229.970
1117.085
1010.685
910.3978

25
26
27
28
29

.10018
.10431
.10865
.11319
.11792

103655.5
100916.0
98207.34
95528.42
92878.76

27502.50
26112.28
24792.30
23538.04
22346.29

80
81
82
83
84

.67833
.69268
.70672
.72044
.73393

3858.750
3330.300
2851.221
2420.189
2035.432

815.8572
726.8573
643.3629
565.4688
493.4061

30
31
32
33
34

.12286
.12799
.13333
.13889
.14468

90258.07
87666.34
85103.59
82569.67
80064.48

21213.52
20136.70
19113.11
18140.38
17215.70

85
86
87
88
89

.74728
.76036
.77301
.78521
.79699

1694.732
1395.679
1135.849
912.6850
723.3731

427.2473
366.7174
311.5407
261.7197
217.2157

35
36
37
38
39

.15073
.15701
.16356
.17038
.17747

77587.83
75139.59
72719.81
70328.39
67965.22

16337.09
15501.82
14707.83
13953.29
13236.03

90
91
92
93
94

.80831
.81902
.82891
.83801
.84648

564.9098
434.2323
328.2974
244.0085
178.2047

177.9123
143.5212
113.7929
88.60718
67.75513

40
41
42
43
44

.18487
.19259
.20062
.20898
.21766

65630.24
63323.23
61044.07
58792.80
56569.61

12554.40
11906.68
11291.02
10705.66
10148.97

95
96
97
98
99

.85450
.86203
.86898
.87551
.88187

127.7866
89.88951
61.98597
41.87781
27.68789

50.88651
37.48345
27.03772
19.09853
13.22070

45
46
47
48
49

.22664
.23591
.24546
.25530
.26543

54375.07
52209.93
50075.17
47971.89
45901.09

9619.012
9114.511
8633.798
8175.881
7739.553

100
101
102
103
104

.88804
.89412
.90007
.90598
.91227

17.88343
11.26085
6.895328
4.093771
2.345244

8.952328
5.922212
3.817366
2.392118
1.457744

50
51
52
53
54

.27586
.28658
.29757
.30882
.32031

43863.78
41860.91
39893.67
37963.41
36071.51

7323.926
6927.840
6550.007
6189.535
5845.523

105
106
107
108
109

.91841
.92628
.93579
.95045
.97529

1.288221
.6705786
.3212633
.1317712
.03302440

.8538574
.4869909
.2645252
.1382974
.06772255

16

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (5.4)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 5.4 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.03998
.03283
.03388
.03523
.03676

160605.7
157064.1
154011.8
151013.9
148052.4

100000.0
93988.61
89108.45
84502.13
80142.81

55
56
57
58
59

.32056
.33250
.34469
.35710
.36968

29399.01
27824.56
26288.07
24790.69
23333.72

4969.989
4678.913
4401.723
4137.529
3885.529

5
6
7
8
9

.03845
.04025
.04219
.04424
.04643

145118.1
142205.8
139312.1
136434.7
133571.5

76013.76
72099.63
68389.11
64870.20
61534.22

60
61
62
63
64

.38243
.39535
.40848
.42184
.43539

21918.50
20546.23
19217.79
17933.86
16695.07

3645.166
3416.080
3198.022
2990.539
2793.056

10
11
12
13
14

.04877
.05124
.05385
.05655
.05929

130719.8
127877.9
125044.9
122221.8
119412.0

58371.57
55372.02
52526.61
49824.90
47256.87

65
66
67
68
69

.44912
.46307
.47727
.49168
.50627

15502.03
14355.19
13254.79
12200.97
11193.94

2605.141
2426.507
2256.922
2095.853
1942.790

15
16
17
18
19

.06204
.06479
.06755
.07034
.07322

116620.8
113854.0
111116.9
108413.4
105745.3

44814.84
42492.10
40284.00
38185.97
36194.60

70
71
72
73
74

.52096
.53569
.55043
.56513
.57985

10234.02
9321.636
8457.193
7641.002
6873.124

1797.189
1658.612
1526.775
1401.446
1282.667

20
21
22
23
24

.07622
.07935
.08260
.08601
.08958

103112.9
100515.7
97953.03
95424.54
92929.17

34305.65
32514.25
30814.79
29203.23
27675.35

75
76
77
78
79

.59463
.60952
.62450
.63955
.65457

6153.261
5480.816
4855.005
4274.966
3739.834

1170.424
1064.644
965.0971
871.5171
783.5494

25
26
27
28
29

.09334
.09728
.10144
.10580
.11035

90465.66
88032.78
85629.22
83253.94
80906.42

26227.11
24854.10
23552.95
22318.96
21148.72

80
81
82
83
84

.66945
.68408
.69840
.71240
.72618

3248.797
2801.043
2395.620
2031.317
1706.542

700.8490
623.2103
550.5752
482.9969
420.6446

30
31
32
33
34

.11510
.12004
.12520
.13058
.13618

78586.32
76293.57
74028.15
71789.85
69578.53

20038.57
18985.29
17986.03
17038.28
16139.09

85
86
87
88
89

.73982
.75320
.76615
.77865
.79072

1419.328
1167.554
949.0944
761.7175
602.9842

363.5510
311.4531
264.0894
221.4358
183.4331

35
36
37
38
39

.14204
.14814
.15450
.16113
.16805

67393.99
65236.02
63104.63
60999.67
58921.00

15286.36
14477.29
13709.71
12981.70
12291.01

90
91
92
93
94

.80234
.81332
.82348
.83283
.84153

470.3037
361.0450
272.6032
202.3387
147.5680

149.9573
120.7405
95.54921
74.26017
56.67667

40
41
42
43
44

.17527
.18282
.19069
.19888
.20740

56868.51
54841.94
52841.13
50866.08
48916.91

11635.93
11014.66
10425.30
9866.068
9335.288

95
96
97
98
99

.84977
.85751
.86467
.87138
.87793

105.6688
74.22476
51.10973
34.47939
22.76293

42.48542
31.23575
22.48835
15.85486
10.95449

45
46
47
48
49

.21622
.22536
.23476
.24447
.25447

46994.08
45098.26
43230.27
41391.07
39581.53

8831.028
8351.977
7896.469
7463.469
7051.755

100
101
102
103
104

.88428
.89054
.89668
.90276
.90924

14.68084
9.230686
5.643964
3.346023
1.914195

7.403702
4.888459
3.145046
1.967074
1.196451

50
51
52
53
54

.26479
.27541
.28630
.29746
.30888

37802.49
36054.78
34339.40
32657.54
31010.36

6660.401
6288.244
5934.012
5596.801
5275.703

105
106
107
108
109

.91558
.92370
.93351
.94867
.97438

1.050051
.5459376
.2612756
.1070811
.02682392

.6994778
.3981847
.2158768
.1126492
.05505824

17

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (5.6)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 5.6 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.03711
.02985
.03079
.03203
.03346

142147.7
138892.2
136125.5
133412.8
130736.5

100000.0
93810.61
88771.24
84022.91
79537.39

55
56
57
58
59

.30961
.32149
.33363
.34600
.35855

25273.60
23904.04
22568.63
21268.31
20004.20

4477.891
4207.652
3950.883
3706.716
3474.362

5
6
7
8
9

.03503
.03672
.03854
.04046
.04253

128087.2
125459.6
122850.5
120257.4
117678.3

75296.66
71284.18
67487.57
63893.81
60493.25

60
61
62
63
64

.37127
.38418
.39732
.41069
.42427

18777.42
17588.97
16439.57
15329.75
14259.98

3253.261
3043.030
2843.390
2653.879
2473.933

10
11
12
13
14

.04474
.04709
.04957
.05214
.05474

115110.5
112552.3
110002.9
107463.1
104936.3

57275.42
54229.30
51345.18
48611.99
46019.16

65
66
67
68
69

.43805
.45206
.46633
.48083
.49552

13230.73
12242.34
11294.92
10388.52
9523.252

2303.118
2141.131
1987.718
1842.366
1704.581

15
16
17
18
19

.05735
.05996
.06257
.06521
.06794

102427.6
99942.68
97486.55
95062.85
92673.45

43558.44
41222.59
39006.45
36904.92
34914.11

70
71
72
73
74

.51034
.52520
.54009
.55495
.56984

8699.326
7917.026
7176.631
6478.333
5822.104

1573.846
1449.740
1331.977
1220.324
1114.780

20
21
22
23
24

.07078
.07375
.07685
.08009
.08349

90318.51
87997.37
85709.52
83454.40
81230.99

33029.31
31245.27
29556.05
27957.27
26444.40

75
76
77
78
79

.58480
.59989
.61509
.63036
.64563

5207.608
4634.247
4101.264
3607.837
3153.146

1015.302
921.7924
834.0198
751.7232
674.5670

25
26
27
28
29

.08708
.09085
.09484
.09901
.10339

79038.03
76874.28
74738.44
72629.47
70546.83

25013.11
23658.77
22377.73
21165.15
20017.42

80
81
82
83
84

.66077
.67566
.69024
.70451
.71857

2736.418
2356.884
2013.657
1705.630
1431.378

602.2265
534.4988
471.3087
412.6766
358.7216

30
31
32
33
34

.10796
.11272
.11769
.12289
.12831

68490.14
66459.29
64454.20
62474.65
60520.44

18930.74
17901.72
16927.37
16005.03
15131.66

85
86
87
88
89

.73250
.74617
.75940
.77220
.78455

1189.161
977.1096
793.3634
635.9752
502.8311

309.4455
264.5990
223.9357
187.4117
154.9542

35
36
37
38
39

.13399
.13990
.14608
.15253
.15927

58591.33
56687.10
54807.68
52952.92
51122.61

14305.02
13522.23
12781.03
12079.42
11415.07

90
91
92
93
94

.79645
.80771
.81812
.82771
.83664

391.6966
300.3116
226.4465
167.8511
122.2464

126.4357
101.6089
80.25699
62.25702
47.42567

40
41
42
43
44

.16631
.17368
.18138
.18941
.19777

49316.62
47534.66
45776.53
44042.19
42331.71

10786.21
10190.97
9627.417
9093.726
8588.201

95
96
97
98
99

.84510
.85305
.86040
.86730
.87402

87.41360
61.31397
42.15844
28.39919
18.72137

35.48344
26.03841
18.71099
13.16674
9.079980

45
46
47
48
49

.20644
.21542
.22468
.23425
.24412

40645.46
38984.00
37348.06
35738.45
34155.92

8108.910
7654.506
7223.331
6814.312
6426.213

100
101
102
103
104

.88056
.88699
.89331
.89957
.90624

12.05653
7.569514
4.621521
2.735936
1.562990

6.125170
4.036620
2.592087
1.618155
.9823604

50
51
52
53
54

.25432
.26482
.27561
.28667
.29801

32601.19
31074.94
29578.06
28111.55
26676.40

6058.080
5708.746
5376.956
5061.795
4762.355

105
106
107
108
109

.91276
.92113
.93124
.94689
.97348

.8562528
.4446393
.2125729
.08705151
.02179621

.5732270
.3256972
.1762431
.09179326
.04477977

18

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (5.8)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 5.8 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.03458
.02721
.02806
.02920
.03052

126033.8
123031.1
120516.7
118056.3
115631.9

100000.0
93633.27
88435.93
83547.31
78937.68

55
56
57
58
59

.29918
.31099
.32306
.33538
.34789

21740.70
20548.57
19387.14
18257.23
17159.75

4035.314
3784.616
3546.945
3321.451
3107.362

5
6
7
8
9

.03199
.03357
.03528
.03709
.03904

113234.4
110858.3
108500.6
106158.6
103830.4

74587.65
70479.48
66599.59
62933.92
59471.82

60
61
62
63
64

.36058
.37347
.38660
.39997
.41357

16095.67
15065.81
14070.74
13110.86
12186.54

2904.116
2711.313
2528.646
2355.651
2191.775

10
11
12
13
14

.04114
.04336
.04572
.04816
.05064

101513.4
99205.82
96906.82
94617.19
92340.24

56201.87
53112.26
50192.49
47430.82
44816.11

65
66
67
68
69

.42738
.44143
.45576
.47034
.48513

11298.12
10445.82
9629.690
8849.698
8105.874

2036.585
1889.765
1751.046
1619.933
1495.950

15
16
17
18
19

.05312
.05559
.05807
.06057
.06315

90080.92
87844.70
85636.42
83459.54
81315.82

42339.53
39993.30
37771.71
35669.15
33681.21

70
71
72
73
74

.50004
.51503
.53004
.54505
.56009

7398.330
6727.249
6092.807
5495.101
4934.038

1378.605
1267.494
1162.334
1062.888
969.1248

20
21
22
23
24

.06584
.06866
.07160
.07468
.07793

79205.34
77127.41
75081.47
73066.93
71082.76

31802.73
30028.08
28350.97
26766.69
25270.38

75
76
77
78
79

.57523
.59050
.60590
.62140
.63690

4409.255
3920.167
3466.049
3046.127
2659.626

880.9759
798.3258
720.9442
648.5769
580.9074

25
26
27
28
29

.08135
.08496
.08878
.09279
.09699

69127.68
67200.45
65299.81
63424.70
61574.55

23857.45
22523.02
21263.20
20073.00
18948.61

80
81
82
83
84

.65227
.66741
.68225
.69678
.71110

2305.819
1983.981
1693.293
1432.748
1201.071

517.6306
458.5482
403.5729
352.6993
306.0065

30
31
32
33
34

.10138
.10597
.11076
.11578
.12102

59748.97
57947.81
56170.94
54418.11
52689.09

17886.07
16881.87
15932.86
15036.23
14188.85

85
86
87
88
89

.72530
.73925
.75277
.76584
.77847

996.7210
818.0576
663.4499
531.2010
419.4789

263.4726
224.8629
189.9464
158.6656
130.9386

35
36
37
38
39

.12652
.13225
.13825
.14452
.15108

50983.61
49301.40
47642.39
46006.35
44393.08

13388.35
12631.80
11916.84
11241.38
10603.04

90
91
92
93
94

.79064
.80217
.81283
.82266
.83181

326.3566
249.8928
188.1789
139.2963
101.3094

106.6381
85.53674
67.43446
52.21144
39.69803

40
41
42
43
44

.15795
.16514
.17267
.18053
.18873

42802.40
41233.99
39687.64
38163.26
36660.87

9999.971
9430.263
8891.935
8383.139
7902.149

95
96
97
98
99

.84049
.84864
.85618
.86326
.87016

72.34045
50.66874
34.78849
23.40036
15.40343

29.64555
21.71333
15.57353
10.93823
7.528903

45
46
47
48
49

.19724
.20606
.21518
.22460
.23434

35180.78
33723.47
32289.54
30879.69
29494.59

7447.041
7016.438
6608.688
6222.688
5857.191

100
101
102
103
104

.87687
.88348
.88997
.89640
.90326

9.905216
6.209729
3.785789
2.237967
1.276724

5.069244
3.334427
2.137131
1.331619
.8068799

50
51
52
53
54

.24441
.25479
.26547
.27643
.28766

28134.82
26800.96
25493.77
24214.09
22962.79

5511.218
5183.600
4873.102
4578.802
4299.790

105
106
107
108
109

.90997
.91857
.92899
.94512
.97259

.6984970
.3622792
.1730166
.07079633
.01771784

.4699406
.2665069
.1439411
.07482760
.03643436

19

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (6.0)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 6.0 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.03233
.02487
.02563
.02668
.02791

111948.0
109169.3
106878.3
104641.1
102439.8

100000.0
93456.60
88102.53
83075.29
78343.61

55
56
57
58
59

.28925
.30097
.31297
.32522
.33768

18713.32
17674.93
16664.17
15681.69
14728.30

3637.194
3404.793
3184.954
2976.846
2779.714

5
6
7
8
9

.02928
.03076
.03236
.03407
.03592

100265.0
98111.65
95976.29
93856.59
91750.41

73886.65
69685.35
65724.93
61990.22
58469.51

60
61
62
63
64

.35033
.36318
.37629
.38966
.40326

13804.78
12911.80
12049.84
11219.18
10420.09

2592.998
2416.282
2249.240
2091.407
1942.242

10
11
12
13
14

.03790
.04002
.04226
.04458
.04694

89655.22
87569.25
85491.73
83423.37
81367.36

55150.42
52020.27
49067.77
46280.51
43646.70

65
66
67
68
69

.41709
.43118
.44556
.46020
.47506

9652.816
8917.492
8214.096
7542.544
6902.804

1801.315
1668.303
1542.924
1424.700
1313.177

15
16
17
18
19

.04930
.05164
.05399
.05636
.05880

79328.54
77312.16
75322.89
73364.04
71437.23

41156.94
38802.90
36578.28
34476.98
32494.06

70
71
72
73
74

.49007
.50516
.52029
.53543
.55061

6294.910
5718.966
5175.063
4663.226
4183.315

1207.886
1108.439
1014.557
926.0041
842.7234

20
21
22
23
24

.06135
.06403
.06682
.06975
.07284

69542.49
67679.09
65846.45
64043.92
62270.47

30623.90
28860.47
27197.16
25628.90
24150.55

75
76
77
78
79

.56591
.58135
.59694
.61264
.62836

3734.953
3317.572
2930.488
2572.972
2244.300

764.6263
691.5843
623.3708
559.7397
500.3931

25
26
27
28
29

.07611
.07956
.08322
.08706
.09109

60524.83
58805.76
57112.00
55442.50
53796.69

22757.21
21443.79
20206.14
19039.12
17938.73

80
81
82
83
84

.64396
.65933
.67441
.68919
.70377

1943.792
1670.772
1424.484
1204.015
1008.227

445.0452
393.5039
345.6732
301.5284
261.1163

30
31
32
33
34

.09532
.09974
.10435
.10920
.11426

52174.13
50574.64
48998.07
47444.13
45912.56

16900.87
15921.88
14998.48
14127.73
13306.39

85
86
87
88
89

.71823
.73245
.74624
.75958
.77248

835.7589
685.1692
555.0301
443.8632
350.0814

224.3978
191.1528
161.1662
134.3710
110.6803

35
36
37
38
39

.11958
.12514
.13096
.13705
.14344

44403.06
42915.35
41449.31
40004.70
38581.28

12531.99
11801.53
11112.56
10462.90
9850.150

90
91
92
93
94

.78492
.79671
.80761
.81767
.82704

272.0229
208.0201
156.4393
115.6443
83.99111

89.96936
72.03022
56.67920
43.80133
33.24072

40
41
42
43
44

.15013
.15715
.16450
.17220
.18023

37178.84
35797.06
34435.69
33094.61
31773.82

9272.372
8727.617
8213.873
7729.264
7272.044

95
96
97
98
99

.83592
.84427
.85200
.85926
.86633

59.88978
41.88804
28.71813
19.28896
12.67847

24.77654
18.11288
12.96666
9.090077
6.244996

45
46
47
48
49

.18858
.19725
.20621
.21549
.22509

30473.55
29194.19
27936.27
26700.40
25487.12

6840.295
6432.616
6047.362
5683.404
5339.489

100
101
102
103
104

.87322
.88000
.88666
.89326
.90031

8.140957
5.096210
3.102401
1.831352
1.043297

4.196850
2.755378
1.762670
1.096225
.6629921

50
51
52
53
54

.23502
.24528
.25584
.26669
.27782

24296.93
23130.33
21987.94
20870.49
19778.72

5014.616
4707.620
4417.283
4142.680
3882.904

105
106
107
108
109

.90719
.91604
.92675
.94336
.97170

.5700295
.2952904
.1408763
.05759906
.01440824

.3854093
.2181562
.1176044
.06102116
.02965580

20

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (6.2)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 6.2 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.03034
.02279
.02347
.02444
.02558

99619.10
97039.02
94946.19
92906.93
90903.32

100000.0
93280.60
87771.00
82606.82
77755.11

55
56
57
58
59

.27978
.29140
.30333
.31551
.32790

16117.52
15212.44
14332.21
13477.41
12648.66

3278.994
3063.700
2860.488
2668.545
2487.137

5
6
7
8
9

.02686
.02825
.02976
.03137
.03311

88926.15
86970.13
85031.93
83109.18
81199.76

73193.53
68901.64
64863.38
61062.42
57485.93

60
61
62
63
64

.34050
.35331
.36639
.37974
.39334

11846.65
11071.91
10324.82
9605.585
8914.383

2315.704
2153.822
2001.149
1857.220
1721.510

10
11
12
13
14

.03499
.03700
.03913
.04135
.04359

79301.13
77411.57
75530.27
73657.93
71797.65

54120.56
50952.73
47970.31
45160.18
42509.92

65
66
67
68
69

.40718
.42128
.43569
.45038
.46531

8251.379
7616.642
7010.100
6431.625
5881.135

1593.593
1473.139
1359.862
1253.301
1153.019

15
16
17
18
19

.04584
.04806
.05029
.05253
.05484

69954.09
68132.36
66336.93
64570.95
62835.95

40009.52
37650.06
35424.70
33326.79
31350.87

70
71
72
73
74

.48040
.49558
.51082
.52607
.54139

5358.608
4864.082
4397.584
3959.084
3548.405

1058.572
969.5888
885.7960
806.9588
733.0015

20
21
22
23
24

.05726
.05980
.06246
.06524
.06819

61131.89
59458.03
57813.71
56198.29
54610.72

29490.86
27740.34
26092.36
24541.50
23082.32

75
76
77
78
79

.55683
.57243
.58819
.60408
.62001

3165.170
2808.832
2478.747
2174.237
1894.629

663.8200
599.2770
539.1508
483.2048
431.1593

25
26
27
28
29

.07131
.07460
.07810
.08179
.08566

53049.73
51514.09
50002.54
48514.05
47048.04

21709.64
20418.16
19203.47
18060.28
16984.42

80
81
82
83
84

.63582
.65142
.66673
.68175
.69657

1639.289
1407.589
1198.837
1012.208
846.6863

382.7472
337.7833
296.1668
257.8577
222.8780

30
31
32
33
34

.08973
.09398
.09843
.10310
.10799

45604.04
44181.85
42781.27
41402.00
40043.74

15971.64
15018.14
14120.51
13275.68
12480.33

85
86
87
88
89

.71128
.72576
.73981
.75342
.76658

701.0709
574.0956
464.5115
371.0311
292.2794

191.1760
162.5462
136.7890
113.8319
93.58584

35
36
37
38
39

.11314
.11852
.12416
.13009
.13629

38706.19
37389.05
36092.15
34815.23
33558.05

11731.87
11027.24
10363.92
9739.647
9151.987

90
91
92
93
94

.77928
.79131
.80246
.81274
.82232

226.8236
173.2313
130.1037
96.04572
69.66029

75.93045
60.67607
47.65492
36.75807
27.84307

40
41
42
43
44

.14281
.14966
.15685
.16437
.17224

32320.35
31101.82
29902.18
28721.28
27559.10

8598.937
8078.505
7588.652
7127.482
6693.232

95
96
97
98
99

.83141
.83996
.84787
.85530
.86255

49.60128
34.64246
23.71621
15.90610
10.43963

20.71423
15.11461
10.79988
7.556831
5.181860

45
46
47
48
49

.18042
.18893
.19775
.20688
.21633

26415.79
25291.71
24187.28
23103.03
22039.42

6283.991
5898.338
5534.640
5191.744
4868.395

100
101
102
103
104

.86960
.87655
.88338
.89015
.89737

6.693543
4.183995
2.543367
1.499199
.8528815

3.475828
2.277705
1.454349
.9027729
.5449650

50
51
52
53
54

.22612
.23625
.24669
.25742
.26845

20996.87
19975.77
18976.68
18000.19
17046.94

4563.574
4276.123
4004.842
3748.805
3507.110

105
106
107
108
109

.90443
.91351
.92452
.94161
.97081

.4653714
.2407824
.1147513
.04688022
.01172143

.3162014
.1786449
.09612314
.04978129
.02414775

21

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (6.4)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 6.4 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.02857
.02094
.02155
.02243
.02349

88813.50
86409.96
84493.17
82629.76
80801.81

100000.0
93105.26
87441.35
82141.87
77172.14

55
56
57
58
59

.27074
.28227
.29411
.30621
.31854

13890.38
13100.97
12333.94
11589.74
10868.90

2956.647
2757.325
2569.595
2392.666
2225.821

5
6
7
8
9

.02469
.02600
.02742
.02894
.03059

79000.10
77219.35
75456.23
73708.34
71973.59

72508.20
68128.20
64014.72
60150.20
56520.70

60
61
62
63
64

.33107
.34384
.35688
.37020
.38378

10171.99
9499.452
8851.557
8228.449
7630.244

2068.504
1920.286
1780.814
1649.626
1526.211

10
11
12
13
14

.03237
.03428
.03632
.03843
.04057

70249.47
68534.23
66827.08
65128.70
63442.08

53111.82
49909.04
46899.39
44069.00
41404.81

65
66
67
68
69

.39761
.41172
.42616
.44089
.45587

7057.038
6508.846
5985.557
5487.012
5013.091

1410.149
1301.111
1198.804
1102.787
1012.641

15
16
17
18
19

.04270
.04482
.04692
.04905
.05124

61771.75
60122.63
58499.04
56903.96
55338.84

38896.15
36533.55
34309.57
32217.03
30249.93

70
71
72
73
74

.47103
.48629
.50162
.51697
.53241

4563.731
4138.916
3738.625
3362.786
3011.199

927.9458
848.3454
773.5737
703.3998
637.7326

20
21
22
23
24

.05354
.05595
.05847
.06112
.06392

53803.57
52297.38
50819.60
49369.55
47946.16

28401.76
26665.66
25034.38
23502.15
22063.21

75
76
77
78
79

.54798
.56373
.57965
.59572
.61184

2683.489
2379.137
2097.542
1838.074
1600.108

576.4571
519.4302
466.4367
417.2502
371.6088

25
26
27
28
29

.06690
.07005
.07340
.07693
.08065

46548.18
45174.39
43823.54
42494.62
41187.01

20712.14
19443.38
18252.31
17133.47
16082.54

80
81
82
83
84

.62786
.64367
.65920
.67444
.68950

1383.060
1186.350
1009.345
851.3010
711.3131

329.2631
290.0362
253.8243
220.5768
190.2961

30
31
32
33
34

.08456
.08865
.09294
.09745
.10217

39900.25
38634.10
37388.34
36162.64
34956.70

15095.11
14167.25
13295.45
12476.48
11706.97

85
86
87
88
89

.70446
.71919
.73349
.74735
.76076

588.3227
481.2185
388.9083
310.2712
244.1162

162.9217
138.2627
116.1348
96.46246
79.15662

35
36
37
38
39

.10715
.11236
.11783
.12359
.12962

33770.18
32602.76
31454.26
30324.40
29212.92

10984.20
10305.06
9666.978
9067.613
8504.486

90
91
92
93
94

.77371
.78600
.79737
.80788
.81766

189.2082
144.3164
108.2435
79.79941
57.79699

64.10265
51.12818
40.08054
30.85754
23.32968

40
41
42
43
44

.13597
.14264
.14966
.15702
.16472

28119.54
27043.94
25985.83
24945.04
23921.51

7975.544
7478.757
7012.065
6573.556
6161.450

95
96
97
98
99

.82695
.83569
.84378
.85138
.85880

41.09613
28.66126
19.59307
13.12160
8.599469

17.32380
12.61695
8.998269
6.284385
4.301220

45
46
47
48
49

.17274
.18109
.18975
.19873
.20804

22915.36
21926.87
20956.41
20004.41
19071.27

5773.850
5409.318
5066.233
4743.424
4439.636

100
101
102
103
104

.86601
.87313
.88012
.88706
.89446

5.505606
3.436400
2.085877
1.227767
.6974906

2.879700
1.883516
1.200392
.7437313
.4481145

50
51
52
53
54

.21769
.22769
.23799
.24861
.25952

18157.34
17262.94
16388.52
15534.62
14701.74

4153.838
3884.879
3631.580
3393.016
3168.294

105
106
107
108
109

.90170
.91101
.92230
.93987
.96992

.3800765
.1964125
.09350745
.03817093
.009539367

.2595178
.1463446
.07859539
.04062731
.01967032

22

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (6.6)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 6.6 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.02700
.01929
.01983
.02065
.02163

79330.20
77083.87
75323.77
73616.86
71945.22

100000.0
92930.58
87113.55
81680.40
76594.61

55
56
57
58
59

.26212
.27355
.28529
.29731
.30956

11978.36
11289.40
10620.57
9972.262
9344.909

2666.507
2482.080
2308.750
2145.748
1992.375

5
6
7
8
9

.02275
.02398
.02532
.02675
.02832

70299.64
68674.82
67067.42
65475.07
63895.66

71830.56
67364.87
63178.71
59253.29
55573.45

60
61
62
63
64

.32202
.33473
.34772
.36101
.37456

8738.969
8154.802
7592.615
7052.491
6534.492

1848.084
1712.442
1585.085
1465.562
1353.373

10
11
12
13
14

.03001
.03183
.03377
.03579
.03783

62326.70
60766.46
59214.14
57670.40
56138.13

52123.72
48888.63
45854.32
43006.16
40330.41

65
66
67
68
69

.38838
.40249
.41694
.43170
.44672

6038.661
5564.971
5113.282
4683.411
4275.214

1248.109
1149.440
1057.072
970.5826
889.5716

15
16
17
18
19

.03986
.04187
.04387
.04588
.04796

54621.73
53125.95
51654.93
50211.55
48797.11

37815.77
35452.16
33231.54
31146.20
29189.62

70
71
72
73
74

.46194
.47727
.49268
.50813
.52367

3888.593
3523.494
3179.859
2857.584
2556.455

813.6399
742.4492
675.7408
613.2890
554.9910

20
21
22
23
24

.05013
.05242
.05482
.05734
.06001

47411.49
46053.87
44723.57
43419.87
42141.71

27354.81
25634.52
24021.17
22508.64
21090.89

75
76
77
78
79

.53936
.55524
.57132
.58755
.60385

2276.106
2016.047
1775.720
1554.540
1351.935

500.7244
450.3429
403.6392
360.3974
320.3727

25
26
27
28
29

.06285
.06586
.06907
.07246
.07603

40887.84
39657.05
38448.11
37260.02
36092.14

19762.21
18516.83
17349.91
16255.84
15230.10

80
81
82
83
84

.62007
.63608
.65182
.66728
.68256

1167.363
1000.293
850.1490
716.2601
597.8223

283.3329
249.1096
217.5985
188.7413
162.5255

30
31
32
33
34

.07978
.08372
.08785
.09220
.09676

34944.01
33815.37
32705.96
31615.44
30543.50

14268.19
13366.04
12520.00
11726.76
10982.84

85
86
87
88
89

.69775
.71272
.72726
.74137
.75503

493.9024
403.5258
325.7376
259.5624
203.9688

138.8848
117.6428
98.62961
81.76879
66.97318

35
36
37
38
39

.10157
.10662
.11193
.11751
.12338

29489.77
28453.93
27435.78
26435.01
25451.35

10285.45
9631.411
9018.086
8443.083
7903.885

90
91
92
93
94

.76823
.78075
.79235
.80307
.81306

157.8919
120.2743
90.09104
66.32674
47.97249

54.13449
43.09658
33.72100
25.91270
19.55440

40
41
42
43
44

.12955
.13606
.14291
.15010
.15764

24484.53
23534.19
22600.05
21681.92
20779.71

7398.391
6924.538
6480.250
6063.600
5672.801

95
96
97
98
99

.82254
.83147
.83973
.84750
.85508

34.06247
23.72187
16.19298
10.82872
7.086402

14.49317
10.53559
7.499772
5.228009
3.571491

45
46
47
48
49

.16550
.17370
.18220
.19102
.20018

19893.49
19023.51
18170.07
17333.53
16514.22

5305.967
4961.649
4638.238
4334.552
4049.339

100
101
102
103
104

.86246
.86974
.87689
.88399
.89157

4.530248
2.823476
1.711342
1.005867
.5706322

2.386654
1.558102
.9911386
.6129311
.3686116

50
51
52
53
54

.20969
.21955
.22973
.24022
.25101

15712.43
14928.43
14162.58
13415.34
12687.13

3781.558
3530.068
3293.712
3071.570
2862.756

105
106
107
108
109

.89898
.90852
.92010
.93814
.96904

.3105351
.1602809
.07622598
.03109168
.007766525

.2130745
.1199294
.06428806
.03316926
.01602927

23

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (6.8)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 6.8 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.02559
.01782
.01829
.01905
.01996

70995.99
68889.89
67269.52
65702.16
64169.87

100000.0
92756.55
86787.58
81222.38
76022.48

55
56
57
58
59

.25389
.26522
.27686
.28878
.30095

10335.87
9734.181
9150.621
8585.496
8039.171

2405.305
2234.750
2074.799
1924.704
1783.784

5
6
7
8
9

.02101
.02217
.02343
.02479
.02627

62663.44
61177.59
59708.97
58255.21
56814.19

71160.50
66611.49
62355.17
58371.40
54643.81

60
61
62
63
64

.31334
.32598
.33892
.35216
.36568

7512.017
7004.321
6516.231
6047.783
5598.997

1651.501
1527.421
1411.178
1302.324
1200.379

10
11
12
13
14

.02788
.02961
.03146
.03339
.03534

55383.44
53961.25
52546.84
51140.80
49745.95

51155.81
47890.94
44834.43
41970.88
39285.84

65
66
67
68
69

.37947
.39357
.40803
.42281
.43786

5169.874
4760.352
4370.272
3999.436
3647.680

1104.942
1015.685
932.3167
854.4314
781.6486

15
16
17
18
19

.03728
.03919
.04108
.04299
.04496

48366.56
47007.23
45671.92
44363.37
43082.82

36767.34
34404.71
32189.31
30112.88
28168.36

70
71
72
73
74

.45312
.46851
.48399
.49952
.51515

3314.884
3000.964
2705.833
2429.367
2171.343

713.5902
649.9342
590.4304
534.8594
483.1104

20
21
22
23
24

.04702
.04920
.05147
.05387
.05642

41830.07
40604.30
39404.79
38230.81
37081.29

26348.31
24645.08
23050.75
21558.88
20163.12

75
76
77
78
79

.53095
.54696
.56318
.57957
.59604

1931.408
1709.104
1503.912
1315.294
1142.726

435.0560
390.5492
349.3909
311.3765
276.2776

25
26
27
28
29

.05913
.06200
.06508
.06833
.07176

35954.99
34850.73
33767.27
32703.63
31659.17

18857.51
17636.05
16493.69
15424.67
14424.32

80
81
82
83
84

.61244
.62864
.64458
.66024
.67574

985.7098
843.7590
716.3500
602.8813
502.6383

243.8783
214.0191
186.5967
161.5478
138.8486

30
31
32
33
34

.07536
.07915
.08313
.08732
.09173

30633.42
29626.09
28636.90
27665.52
26711.58

13488.00
12611.52
11791.12
11023.37
10304.74

85
86
87
88
89

.69116
.70636
.72114
.73548
.74938

414.7990
338.5090
272.9341
217.2254
170.4900

118.4297
100.1284
83.78864
69.33481
56.68272

35
36
37
38
39

.09638
.10127
.10641
.11183
.11753

25774.75
24854.66
23951.11
23063.79
22192.39

9632.337
9002.937
8413.847
7862.619
7346.707

90
91
92
93
94

.76281
.77557
.78740
.79832
.80850

131.8096
100.2760
75.01153
55.14983
39.83326

45.73090
36.33829
28.37972
21.76738
16.39547

40
41
42
43
44

.12355
.12989
.13657
.14360
.15098

21336.64
20496.19
19670.73
18860.08
18064.11

6863.969
6412.315
5989.654
5594.052
5223.715

95
96
97
98
99

.81818
.82729
.83573
.84366
.85140

28.24345
19.64125
13.38807
8.939936
5.841803

12.12911
8.800560
6.252956
4.350704
2.966599

45
46
47
48
49

.15867
.16671
.17505
.18373
.19274

17282.87
16516.56
15765.41
15029.75
14309.83

4876.771
4551.765
4247.103
3961.594
3693.990

100
101
102
103
104

.85894
.86638
.87369
.88095
.88871

3.729116
2.320769
1.404598
.8243904
.4670270

1.978722
1.289369
.8186561
.5053179
.3033249

50
51
52
53
54

.20210
.21182
.22186
.23222
.24290

13605.90
12918.16
12246.92
11592.55
10955.43

3443.248
3208.239
2987.824
2781.095
2587.174

105
106
107
108
109

.89628
.90605
.91791
.93641
.96816

.2538154
.1308465
.06216235
.02533514
.006325599

.1750074
.09831879
.05260502
.02709060
.01306720

24

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (7.0)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 7.0 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.02433
.01650
.01692
.01761
.01846

63661.43
61680.66
60185.13
58742.41
57334.59

100000.0
92583.18
86463.45
80767.78
75455.68

55
56
57
58
59

.24604
.25725
.26879
.28061
.29269

8924.050
8398.237
7888.753
7395.839
6919.792

2170.108
2012.462
1864.929
1726.782
1597.362

5
6
7
8
9

.01945
.02053
.02172
.02301
.02442

55952.44
54590.66
53245.94
51915.87
50598.37

70497.93
65867.93
61543.87
57504.25
53731.41

60
61
62
63
64

.30500
.31757
.33044
.34363
.35711

6460.914
6019.428
5595.433
5188.931
4799.904

1476.139
1362.683
1256.623
1157.524
1064.920

10
11
12
13
14

.02595
.02760
.02937
.03122
.03308

49290.96
47991.96
46700.57
45417.37
44145.10

50207.63
46915.41
43839.08
40962.39
38270.19

65
66
67
68
69

.37087
.38496
.39941
.41419
.42927

4428.322
4074.097
3737.056
3416.994
3113.732

978.4201
897.7028
822.4780
752.3597
686.9852

15
16
17
18
19

.03493
.03674
.03855
.04036
.04222

42887.87
41650.15
40435.74
39247.26
38085.85

35749.86
33390.09
31181.63
29115.67
27184.64

70
71
72
73
74

.44456
.46000
.47554
.49114
.50686

2827.134
2557.096
2303.511
2066.238
1845.054

625.9968
569.0889
516.0205
466.5791
420.6487

20
21
22
23
24

.04418
.04625
.04841
.05069
.05312

36951.27
35842.68
34759.33
33700.49
32665.08

25380.62
23695.57
22121.24
20650.86
19277.79

75
76
77
78
79

.52276
.53888
.55523
.57177
.58840

1639.622
1449.512
1274.247
1113.333
966.2902

378.0992
338.7847
302.5152
269.0970
238.3176

25
26
27
28
29

.05570
.05845
.06140
.06451
.06780

31651.88
30659.70
29687.34
28733.82
27798.52

17995.80
16798.70
15681.22
14637.44
13662.57

80
81
82
83
84

.60497
.62135
.63748
.65334
.66904

832.6634
712.0083
603.8506
507.6512
422.7760

209.9767
183.9239
160.0578
138.3125
118.6559

30
31
32
33
34

.07127
.07491
.07875
.08279
.08705

26880.93
25980.75
25097.70
24231.41
23381.53

12751.81
11900.88
11105.91
10363.38
9669.663

85
86
87
88
89

.68467
.70010
.71511
.72968
.74381

348.5013
284.0785
228.7789
181.8641
142.5610

101.0174
85.24723
71.20254
58.80972
47.98836

35
36
37
38
39

.09155
.09628
.10126
.10652
.11206

22547.70
21729.56
20926.87
20139.32
19366.61

9021.802
8416.534
7851.112
7323.038
6829.741

90
91
92
93
94

.75748
.77046
.78250
.79363
.80401

110.0780
83.63491
62.47992
45.87389
33.08760

38.64404
30.64959
23.89218
18.29117
13.75139

40
41
42
43
44

.11791
.12409
.13061
.13747
.14469

18608.45
17864.48
17134.41
16418.01
15715.16

6369.045
5938.835
5537.015
5161.642
4810.923

95
96
97
98
99

.81387
.82316
.83176
.83985
.84776

23.42746
16.26879
11.07325
7.383423
4.817639

10.15404
7.353734
5.215194
3.621864
2.465011

45
46
47
48
49

.15223
.16011
.16830
.17682
.18568

15025.89
14350.33
13688.69
13041.23
12408.17

4483.000
4176.415
3889.592
3621.335
3370.405

100
101
102
103
104

.85546
.86305
.87052
.87793
.88586

3.070833
1.908298
1.153279
.6759152
.3823795

1.641089
1.067363
.6764317
.4167491
.2496925

50
51
52
53
54

.19490
.20448
.21438
.22461
.23516

11789.69
11185.95
10597.22
10023.79
9465.979

3135.755
2916.271
2710.839
2518.558
2338.564

105
106
107
108
109

.89360
.90359
.91573
.93469
.96729

.2075355
.1068586
.05071295
.02065235
.005153992

.1437942
.08063227
.04306129
.02213431
.01065656

25

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (7.2)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 7.2 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.02321
.01533
.01569
.01632
.01712

57197.49
55328.96
53945.17
52614.01
51317.55

100000.0
92410.45
86141.12
80316.56
74894.15

55
56
57
58
59

.23853
.24963
.26106
.27278
.28477

7709.757
7249.962
6804.874
6374.684
5959.630

1958.285
1812.639
1676.620
1549.526
1430.718

5
6
7
8
9

.01804
.01906
.02019
.02140
.02274

50046.58
48795.81
47561.89
46342.44
45135.36

69842.75
65134.03
60744.61
56651.56
52835.90

60
61
62
63
64

.29699
.30948
.32229
.33542
.34884

5559.954
5175.827
4807.308
4454.370
4116.969

1319.675
1215.972
1119.239
1029.050
944.9579

10
11
12
13
14

.02420
.02578
.02748
.02924
.03102

43938.22
42749.33
41567.90
40394.47
39231.71

49278.74
45961.53
42867.61
39979.94
37282.63

65
66
67
68
69

.36257
.37663
.39107
.40585
.42094

3795.047
3488.500
3197.144
2920.770
2659.195

866.5824
793.6081
725.7495
662.6390
603.9317

15
16
17
18
19

.03279
.03452
.03623
.03795
.03972

38083.61
36954.46
35847.95
34766.56
33711.33

34762.36
32407.19
30207.28
28153.26
26237.02

70
71
72
73
74

.43626
.45174
.46733
.48299
.49879

2412.268
2179.874
1961.890
1758.166
1568.481

549.2899
498.4235
451.1016
407.1194
366.3574

20
21
22
23
24

.04158
.04354
.04559
.04777
.05008

32682.01
31677.72
30697.70
29741.21
28807.17

24450.18
22784.32
21230.85
19782.67
18432.87

75
76
77
78
79

.51477
.53100
.54747
.56414
.58092

1392.516
1229.871
1080.107
942.7740
817.4315

328.6853
293.9593
261.9990
232.6218
205.6301

25
26
27
28
29

.05255
.05518
.05800
.06098
.06414

27894.36
27001.62
26127.76
25271.81
24433.15

17174.97
16002.56
14910.17
13891.75
12942.35

80
81
82
83
84

.59765
.61421
.63052
.64656
.66246

703.6656
601.0718
509.2217
427.6327
355.7424

180.8383
158.1053
137.3328
118.4535
101.4296

30
31
32
33
34

.06748
.07098
.07468
.07858
.08269

23611.27
22805.85
22016.60
21243.14
20485.12

12057.06
11231.50
10461.69
9744.016
9074.801

85
86
87
88
89

.67830
.69394
.70917
.72396
.73832

292.9143
238.4927
191.8412
152.3177
119.2530

86.19071
72.59949
60.52542
49.89769
40.64024

35
36
37
38
39

.08704
.09162
.09645
.10155
.10693

19742.14
19013.87
18300.05
17600.36
16914.49

8450.998
7869.317
7326.962
6821.392
6350.018

90
91
92
93
94

.75221
.76542
.77767
.78899
.79956

91.96453
69.78203
52.06168
38.17263
27.49474

32.66569
25.85967
20.12070
15.37509
11.53751

40
41
42
43
44

.11262
.11864
.12500
.13171
.13876

16242.15
15582.98
14936.68
14303.03
13681.88

5910.633
5501.106
5119.333
4763.373
4431.431

95
96
97
98
99

.80961
.81907
.82784
.83609
.84415

19.44007
13.48051
9.162146
6.100233
3.974542

8.503414
6.146830
4.351137
3.016153
2.048939

45
46
47
48
49

.14615
.15387
.16190
.17027
.17898

13073.23
12477.19
11893.93
11323.66
10766.55

4121.672
3832.633
3562.761
3310.857
3075.691

100
101
102
103
104

.85200
.85975
.86738
.87494
.88304

2.529720
1.569736
.9472893
.5543931
.3131942

1.361543
.8838943
.5591150
.3438277
.2056178

50
51
52
53
54

.18805
.19749
.20726
.21735
.22777

10222.74
9692.369
9175.636
8672.796
8184.096

2856.220
2651.347
2459.979
2281.227
2114.243

105
106
107
108
109

.89094
.90115
.91356
.93298
.96642

.1697591
.08730178
.04138821
.01684155
.004200996

.1181913
.06615186
.03526218
.01809161
.008693954

26

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (7.4)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 7.4 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.02220
.01427
.01458
.01516
.01590

51492.67
49724.85
48441.27
47210.14
46013.52

100000.0
92238.36
85820.60
79868.70
74337.83

55
56
57
58
59

.23136
.24233
.25365
.26528
.27716

6664.722
6262.402
5873.332
5497.659
5135.571

1767.476
1632.975
1507.626
1390.747
1281.721

5
6
7
8
9

.01677
.01773
.01880
.01995
.02122

44842.20
43690.90
42556.26
41435.91
40327.75

69194.87
64409.66
59957.19
55813.07
51956.95

60
61
62
63
64

.28929
.30170
.31443
.32750
.34087

4787.260
4452.853
4132.378
3825.783
3533.003

1180.041
1085.286
997.0890
915.0362
838.6963

10
11
12
13
14

.02262
.02413
.02575
.02744
.02915

39229.37
38139.08
37056.09
35980.94
34916.19

48368.73
45028.76
41919.43
39022.82
36322.32

65
66
67
68
69

.35455
.36858
.38299
.39777
.41286

3253.964
2988.545
2736.560
2497.798
2272.073

767.7019
701.7450
640.5463
583.7559
531.0466

15
16
17
18
19

.03083
.03248
.03411
.03574
.03742

33865.73
32833.70
31823.64
30837.90
29877.48

33803.90
31454.98
29265.11
27224.36
25324.10

70
71
72
73
74

.42820
.44371
.45934
.47506
.49092

2059.231
1859.142
1671.679
1496.685
1333.945

482.0997
436.6408
394.4488
355.3273
319.1555

20
21
22
23
24

.03919
.04105
.04301
.04508
.04728

28942.05
28030.75
27142.80
26277.42
25433.55

23555.49
21909.71
20377.86
18952.50
17626.46

75
76
77
78
79

.50698
.52330
.53988
.55668
.57360

1183.157
1043.953
915.9287
798.6736
691.7872

285.8038
255.1323
226.9700
201.1452
177.4747

25
26
27
28
29

.04964
.05215
.05485
.05772
.06075

24609.98
23805.56
23019.14
22249.76
21496.78

16393.01
15245.54
14178.36
13185.33
12261.33

80
81
82
83
84

.59048
.60721
.62368
.63991
.65599

594.8928
507.6233
429.5925
360.3688
299.4543

155.7869
135.9494
117.8679
101.4751
86.72954

30
31
32
33
34

.06396
.06733
.07089
.07466
.07862

20759.70
20038.19
19331.94
18640.56
17963.70

11401.36
10600.92
9855.938
9162.724
8517.541

85
86
87
88
89

.67204
.68789
.70333
.71833
.73290

246.2891
200.2992
160.9291
127.6203
99.79370

73.56196
61.84676
51.46496
42.34916
34.42795

35
36
37
38
39

.08283
.08726
.09194
.09689
.10212

17300.97
16652.01
16016.56
15394.30
14784.92

7917.273
7358.599
6838.684
6354.950
5904.792

90
91
92
93
94

.74702
.76044
.77290
.78441
.79517

76.86084
58.24577
43.39707
31.77628
22.85590

27.62086
21.82523
16.94999
12.92810
9.683209

40
41
42
43
44

.10766
.11352
.11972
.12627
.13317

14188.12
13603.55
13030.90
12469.94
11920.53

5485.980
5096.366
4733.850
4396.492
4082.500

95
96
97
98
99

.80539
.81503
.82396
.83236
.84057

16.13744
11.17435
7.583750
5.041965
3.280235

7.123463
5.139721
3.631463
2.512597
1.703684

45
46
47
48
49

.14040
.14796
.15584
.16406
.17262

11382.64
10856.34
10341.76
9839.088
9348.448

3790.060
3517.714
3263.927
3027.503
2807.226

100
101
102
103
104

.84858
.85648
.86426
.87197
.88024

2.084749
1.291732
.7783887
.4548929
.2566248

1.130009
.7322194
.4623092
.2837676
.1693843

50
51
52
53
54

.18155
.19084
.20047
.21043
.22072

8869.954
8403.698
7949.845
7508.602
7080.168

2602.057
2410.917
2232.737
2066.642
1911.799

105
106
107
108
109

.88830
.89873
.91141
.93128
.96555

.1389120
.07135141
.03379093
.01373916
.003425522

.09718260
.05429195
.02888638
.01479284
.007095488

27

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (7.6)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 7.6 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.02129
.01331
.01358
.01412
.01481

46450.50
44773.22
43579.68
42438.41
41331.47

100000.0
92066.91
85501.86
79424.16
73786.68

55
56
57
58
59

.22450
.23535
.24656
.25807
.26986

5764.806
5412.557
5072.248
4743.987
4427.924

1595.564
1471.404
1355.932
1248.489
1148.477

5
6
7
8
9

.01562
.01653
.01754
.01864
.01985

40249.65
39187.65
38142.14
37110.73
36091.34

68554.18
63694.66
59181.41
54988.51
51094.22

60
61
62
63
64

.28190
.29422
.30687
.31986
.33317

4124.204
3832.921
3554.075
3287.598
3033.409

1055.402
968.8505
888.4614
813.8323
744.5491

10
11
12
13
14

.02118
.02262
.02418
.02580
.02744

35081.55
34079.72
33085.05
32098.02
31121.16

47477.16
44116.61
40993.92
38090.34
35388.47

65
66
67
68
69

.34681
.36079
.37518
.38994
.40503

2791.418
2561.496
2343.456
2137.090
1942.213

680.2574
620.6575
565.4773
514.3846
467.0693

15
16
17
18
19

.02905
.03063
.03218
.03373
.03532

30158.22
29213.19
28289.49
27389.36
26513.71

32873.58
30532.45
28354.00
26327.76
24444.56

70
71
72
73
74

.42038
.43591
.45157
.46733
.48325

1758.666
1586.317
1425.030
1274.651
1134.970

423.2311
382.6106
344.9970
310.2025
278.1064

20
21
22
23
24

.03700
.03877
.04063
.04260
.04470

25662.19
24833.91
24028.09
23243.94
22480.39

22695.12
21070.21
19560.62
18158.61
16856.73

75
76
77
78
79

.49938
.51579
.53247
.54939
.56644

1005.703
886.5126
777.0284
676.8764
585.6931

248.5815
221.4921
196.6768
173.9748
153.2164

25
26
27
28
29

.04695
.04936
.05195
.05469
.05761

21736.27
21010.43
20301.73
19609.23
18932.31

15648.00
14525.63
13483.74
12516.05
11617.32

80
81
82
83
84

.58347
.60034
.61698
.63338
.64964

503.1364
428.8740
362.5583
303.8041
252.1706

134.2430
116.9311
101.1907
86.95539
74.18155

30
31
32
33
34

.06069
.06394
.06737
.07100
.07483

18270.46
17623.32
16990.60
16371.89
15766.83

10782.44
10006.81
9286.291
8617.096
7995.444

85
86
87
88
89

.66587
.68193
.69757
.71279
.72757

207.1657
168.2869
135.0495
106.9682
83.54142

62.80210
52.70233
43.77403
35.95354
29.17427

35
36
37
38
39

.07890
.08319
.08772
.09253
.09761

15175.03
14596.14
14029.89
13475.95
12934.01

7418.157
6881.887
6383.766
5921.184
5491.525

90
91
92
93
94

.74190
.75553
.76818
.77989
.79082

64.26200
48.63504
36.18816
26.46169
19.00688

23.36243
18.42603
14.28349
10.87405
8.129583

40
41
42
43
44

.10299
.10870
.11475
.12115
.12789

12403.77
11884.88
11377.04
10880.01
10393.64

5092.542
4722.077
4378.032
4058.473
3761.618

95
96
97
98
99

.80122
.81103
.82012
.82867
.83703

13.40094
9.266197
6.279640
4.168860
2.708239

5.969420
4.299050
3.031842
2.093822
1.417092

45
46
47
48
49

.13496
.14238
.15010
.15817
.16658

9917.882
9452.787
8998.458
8555.031
8122.612

3485.672
3229.185
2990.645
2768.860
2562.630

100
101
102
103
104

.84519
.85324
.86116
.86903
.87745

1.718698
1.063366
.6398458
.3733924
.2103529

.9381728
.6067842
.3823997
.2342825
.1395861

50
51
52
53
54

.17536
.18452
.19400
.20383
.21399

7701.281
7291.101
6892.201
6504.749
6128.905

2370.923
2192.677
2026.852
1872.586
1729.062

105
106
107
108
109

.88568
.89632
.90927
.92958
.96468

.1137134
.05833742
.02759871
.01121253
.002794258

.07993732
.04457471
.02367218
.01210009
.005793104

28

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (7.8)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 7.8 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.02047
.01246
.01268
.01317
.01382

41987.45
40391.72
39279.25
38218.86
37192.62

100000.0
91896.10
85184.89
78982.92
73240.62

55
56
57
58
59

.21793
.22867
.23976
.25116
.26284

4989.389
4680.789
4382.950
4095.950
3819.901

1440.646
1326.076
1219.742
1121.007
1029.294

5
6
7
8
9

.01458
.01544
.01640
.01744
.01859

36191.32
35209.66
34244.31
33292.87
32353.28

67920.59
62988.91
58417.09
54177.64
50247.37

60
61
62
63
64

.27478
.28701
.29958
.31250
.32574

3554.917
3301.057
3058.303
2826.573
2605.775

944.1225
865.0892
791.8378
723.9792
661.1166

10
11
12
13
14

.01987
.02125
.02275
.02431
.02587

31423.14
30500.80
29585.48
28677.64
27779.72

46603.64
43224.58
40090.51
37181.80
34480.29

65
66
67
68
69

.33932
.35326
.36761
.38235
.39743

2395.808
2196.539
2007.782
1829.333
1661.011

602.9086
549.0649
499.3217
453.3636
410.8975

15
16
17
18
19

.02742
.02892
.03040
.03187
.03339

26895.36
26028.42
25182.18
24358.78
23559.06

31970.52
29638.61
27472.87
25462.27
23597.12

70
71
72
73
74

.41278
.42832
.44401
.45981
.47578

1502.657
1354.135
1215.310
1086.028
966.0884

371.6407
335.3484
301.8201
270.8766
242.3990

20
21
22
23
24

.03498
.03667
.03844
.04032
.04232

22782.63
22028.60
21296.16
20584.53
19892.65

21867.67
20264.35
18777.59
17399.37
16121.95

75
76
77
78
79

.49197
.50846
.52523
.54225
.55943

855.2267
753.1310
659.4647
573.8876
496.0702

216.2629
192.3380
170.4722
150.5152
132.3100

25
26
27
28
29

.04447
.04677
.04925
.05189
.05469

19219.34
18563.49
17923.97
17299.86
16690.54

14938.14
13840.96
12824.34
11881.90
11008.24

80
81
82
83
84

.57659
.59361
.61041
.62696
.64340

425.7028
362.4850
306.1045
256.2178
212.4351

115.7104
100.6015
86.89771
74.53459
63.46741

30
31
32
33
34

.05766
.06078
.06409
.06759
.07129

16095.50
15514.38
14946.86
14392.55
13851.08

10198.17
9447.014
8750.535
8104.884
7506.231

85
86
87
88
89

.65982
.67606
.69190
.70732
.72231

174.3240
141.4449
113.3749
89.69204
69.96238

53.63182
44.92331
37.24363
30.53308
24.72990

35
36
37
38
39

.07522
.07938
.08377
.08843
.09337

13322.07
12805.14
12300.04
11806.44
11324.01

6951.345
6436.858
5959.870
5517.749
5107.871

90
91
92
93
94

.73684
.75068
.76353
.77542
.78653

53.74859
40.62538
30.18810
22.04425
15.81198

19.76669
15.56113
12.04030
9.149302
6.827445

40
41
42
43
44

.09860
.10417
.11006
.11631
.12290

10852.47
10391.47
9940.702
9499.944
9069.022

4727.973
4375.896
4049.546
3747.000
3466.483

95
96
97
98
99

.79710
.80707
.81632
.82502
.83353

11.13265
7.686772
5.201740
3.448246
2.236829

5.003981
3.597075
2.532078
1.745435
1.179113

45
46
47
48
49

.12982
.13708
.14466
.15258
.16084

8647.883
8236.551
7835.103
7443.647
7062.260

3206.229
2964.793
2740.690
2532.734
2339.741

100
101
102
103
104

.84183
.85003
.85809
.86611
.87469

1.417454
.8757038
.5261606
.3066099
.1724897

.7791730
.5030125
.3164140
.1934957
.1150714

50
51
52
53
54

.16948
.17849
.18784
.19753
.20756

6690.997
6329.897
5979.058
5638.614
5308.689

2160.692
1994.545
1840.283
1697.063
1564.085

105
106
107
108
109

.88307
.89392
.90714
.92790
.96382

.09312105
.04771516
.02254976
.009154019
.002280189

.06577611
.03661008
.01940635
.009901199
.004731556

29

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (8.0)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 8.0 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01973
.01168
.01187
.01232
.01292

38031.10
36508.99
35469.64
34482.20
33528.72

100000.0
91725.93
84869.68
78544.94
72699.60

55
56
57
58
59

.21166
.22227
.23324
.24453
.25610

4320.846
4050.321
3789.496
3538.424
3297.187

1301.016
1195.333
1097.447
1006.743
922.6663

5
6
7
8
9

.01364
.01445
.01536
.01635
.01745

32600.00
31690.74
30797.62
29918.23
29050.51

67294.02
62292.27
57664.02
53380.19
49416.09

60
61
62
63
64

.26794
.28007
.29255
.30539
.31857

3065.868
2844.504
2633.059
2431.441
2239.550

844.7509
772.6027
705.8730
644.1862
587.1626

10
11
12
13
14

.01867
.02000
.02144
.02294
.02444

28192.09
27341.33
26497.45
25660.88
24833.99

45747.77
42352.18
39208.63
36296.57
33597.04

65
66
67
68
69

.33208
.34597
.36028
.37499
.39006

2057.280
1884.494
1721.009
1566.629
1421.177

534.4743
485.8409
441.0073
399.6750
361.5671

15
16
17
18
19

.02593
.02736
.02877
.03017
.03161

24020.31
23223.58
22446.94
21692.44
20960.83

31093.87
28772.52
26620.68
24626.76
22780.54

70
71
72
73
74

.40540
.42095
.43666
.45249
.46849

1284.497
1156.453
1036.911
925.7190
822.6876

326.4177
293.9962
264.1122
236.5957
211.3300

20
21
22
23
24

.03313
.03473
.03642
.03821
.04012

20251.71
19564.18
18897.41
18250.63
17622.76

21071.85
19490.71
18027.27
16673.19
15420.47

75
76
77
78
79

.48474
.50130
.51815
.53527
.55256

727.5713
640.0838
559.9184
486.7667
420.3305

188.1947
167.0650
147.7981
130.2539
114.2873

25
26
27
28
29

.04218
.04438
.04676
.04929
.05198

17012.67
16419.24
15841.38
15278.18
14729.01

14261.71
13189.74
12198.33
11280.96
10432.13

80
81
82
83
84

.56985
.58701
.60395
.62066
.63727

360.3298
306.4938
258.5421
216.1690
179.0298

99.76378
86.57647
74.64466
63.90625
54.31643

30
31
32
33
34

.05483
.05785
.06103
.06441
.06798

14193.38
13670.92
13161.30
12664.13
12179.04

9646.558
8919.484
8246.598
7623.984
7047.776

85
86
87
88
89

.65386
.67029
.68632
.70194
.71712

146.7448
118.9295
95.21498
75.23450
58.61256

45.81398
38.30383
31.69695
25.93768
20.96901

35
36
37
38
39

.07179
.07581
.08006
.08459
.08938

11705.64
11243.58
10792.58
10352.31
9922.458

6514.694
6021.353
5564.831
5142.474
4751.657

90
91
92
93
94

.73186
.74589
.75893
.77100
.78228

44.97206
33.94754
25.19227
18.37110
13.15903

16.72956
13.14579
10.15261
7.700581
5.735731

40
41
42
43
44

.09447
.09989
.10564
.11174
.11819

9502.733
9092.795
8692.345
8301.154
7919.046

4390.108
4055.666
3746.249
3459.942
3194.989

95
96
97
98
99

.79302
.80315
.81255
.82140
.83005

9.251763
6.378946
4.310475
2.853263
1.848168

4.196055
3.010718
2.115401
1.455507
.9814338

45
46
47
48
49

.12496
.13207
.13950
.14727
.15539

7545.954
7181.885
6826.894
6481.059
6144.438

2949.645
2722.480
2512.032
2317.127
2136.599

100
101
102
103
104

.83849
.84684
.85505
.86321
.87195

1.169450
.7214316
.4328376
.2518667
.1414952

.6473430
.4171328
.2619065
.1598663
.09489597

50
51
52
53
54

.16388
.17275
.18196
.19151
.20140

5817.062
5498.950
5190.173
4890.835
4601.034

1969.442
1814.634
1671.187
1538.272
1415.111

105
106
107
108
109

.88049
.89154
.90502
.92622
.96296

.07628657
.03904177
.01843143
.007476249
.001861398

.05414318
.03007954
.01591510
.008104913
.003865980

30

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (8.2)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 8.2 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01906
.01098
.01113
.01155
.01211

34518.64
33063.10
32089.85
31168.32
30280.57

100000.0
91556.38
84556.22
78110.19
72163.57

55
56
57
58
59

.20564
.21613
.22698
.23816
.24962

3744.101
3506.810
3278.264
3058.496
2847.562

1175.140
1077.687
987.6058
904.3060
827.2520

5
6
7
8
9

.01279
.01356
.01442
.01536
.01641

29417.41
28573.53
27745.60
26931.24
26128.38

66674.38
61604.60
56922.03
52595.92
48600.07

60
61
62
63
64

.26136
.27339
.28578
.29854
.31164

2645.521
2452.389
2268.117
2092.608
1925.757

755.9940
690.1483
629.3746
573.3114
521.5957

10
11
12
13
14

.01758
.01886
.02024
.02168
.02313

25334.66
24548.46
23769.00
22996.70
22233.84

44909.15
41498.96
38347.72
35433.98
32737.98

65
66
67
68
69

.32508
.33891
.35318
.36785
.38290

1767.452
1617.557
1475.894
1342.276
1216.530

473.9134
429.9943
389.5928
352.4266
318.2343

15
16
17
18
19

.02456
.02593
.02728
.02861
.02998

21483.86
20750.36
20036.36
19343.81
18673.41

30242.81
27933.27
25796.43
23820.13
21993.66

70
71
72
73
74

.39823
.41378
.42950
.44535
.46139

1098.505
988.0675
885.0854
789.4130
700.8701

286.7664
257.8059
231.1725
206.7050
184.2900

20
21
22
23
24

.03142
.03295
.03455
.03626
.03809

18024.73
17396.84
16788.94
16200.21
15629.63

20306.38
18747.96
17308.24
15978.57
14750.73

75
76
77
78
79

.47769
.49430
.51123
.52845
.54584

619.2299
544.2305
475.5930
413.0384
356.2972

163.8116
145.1507
128.1737
112.7502
98.74634

25
26
27
28
29

.04005
.04216
.04444
.04687
.04946

15076.04
14538.36
14015.52
13506.63
13011.07

13617.08
12570.29
11603.95
10711.44
9887.153

80
81
82
83
84

.56325
.58054
.59762
.61448
.63124

305.1166
259.2529
218.4549
182.4505
150.9353

86.03843
74.52740
64.13740
54.80906
46.49827

30
31
32
33
34

.05221
.05511
.05818
.06144
.06489

12528.33
12058.06
11599.91
11153.50
10718.44

9125.721
8422.307
7772.534
7172.430
6618.094

85
86
87
88
89

.64800
.66461
.68083
.69663
.71201

123.5759
100.0360
79.99398
63.13109
49.12237

39.14714
32.66937
26.98438
22.04056
17.78549

35
36
37
38
39

.06857
.07246
.07659
.08098
.08563

10294.37
9880.929
9477.830
9084.756
8701.396

6106.205
5633.365
5196.636
4793.348
4420.877

90
91
92
93
94

.72694
.74117
.75439
.76664
.77809

37.64269
28.37795
21.03104
15.31570
10.95527

14.16345
11.10881
8.563579
6.483320
4.820135

40
41
42
43
44

.09059
.09586
.10147
.10742
.11373

8327.455
7962.604
7606.548
7259.059
6919.959

4076.947
3759.400
3466.166
3195.348
2945.202

95
96
97
98
99

.78899
.79928
.80883
.81781
.82661

7.691517
5.295605
3.573251
2.361824
1.527610

3.519720
2.520772
1.767879
1.214146
.8171729

45
46
47
48
49

.12035
.12732
.13460
.14223
.15020

6589.171
6266.684
5952.535
5646.781
5349.457

2714.014
2500.365
2302.822
2120.223
1951.423

100
101
102
103
104

.83519
.84368
.85203
.86034
.86923

.9651996
.5945601
.3562006
.2069753
.1161137

.5380020
.3460352
.2168646
.1321283
.07828584

50
51
52
53
54

.15855
.16727
.17634
.18576
.19552

5060.578
4780.144
4508.205
4244.840
3990.121

1795.428
1651.240
1517.898
1394.593
1280.564

105
106
107
108
109

.87792
.88918
.90291
.92455
.96211

.06251895
.03195699
.01507091
.006108282
.001520096

.04458365
.02472291
.01305673
.006636969
.003159930

31

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (8.4)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 8.4 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01845
.01034
.01046
.01084
.01137

31395.49
30000.29
29086.89
28225.04
27396.79

100000.0
91387.45
84244.50
77678.64
71632.47

55
56
57
58
59

.19989
.21025
.22098
.23204
.24339

3246.253
3037.988
2837.610
2645.132
2460.591

1061.643
971.8056
888.9318
812.4528
741.8542

5
6
7
8
9

.01201
.01274
.01356
.01446
.01546

26592.94
25808.20
25039.24
24283.68
23539.45

66061.57
60925.76
56190.93
51824.59
47798.98

60
61
62
63
64

.25502
.26695
.27925
.29192
.30494

2284.026
2115.436
1954.762
1801.904
1656.753

676.7014
616.6221
561.2856
510.3442
463.4519

10
11
12
13
14

.01659
.01781
.01915
.02054
.02193

22804.21
22076.36
21355.10
20640.85
19935.82

44087.42
40664.46
37507.26
34593.43
31902.42

65
66
67
68
69

.31831
.33208
.34630
.36093
.37595

1519.195
1389.097
1266.286
1150.585
1041.826

420.3079
380.6530
344.2512
310.8359
280.1609

15
16
17
18
19

.02330
.02462
.02590
.02717
.02847

19243.33
18566.88
17909.36
17272.62
16657.31

29416.56
27119.99
24999.15
23041.34
21235.33

70
71
72
73
74

.39127
.40681
.42253
.43840
.45446

939.8654
844.5726
755.8192
673.4656
597.3428

251.9920
226.1254
202.3907
180.6357
160.7505

20
21
22
23
24

.02984
.03130
.03283
.03446
.03620

16062.97
15488.68
14933.60
14396.95
13877.68

19570.06
18034.81
16619.14
15314.10
14111.24

75
76
77
78
79

.47080
.48747
.50447
.52177
.53926

527.2413
462.9219
404.1317
350.6184
302.1389

142.6241
126.1437
111.1843
97.62467
85.34171

25
26
27
28
29

.03808
.04010
.04229
.04463
.04712

13374.67
12886.85
12413.19
11952.78
11505.04

13002.70
11980.99
11039.54
10171.64
9371.576

80
81
82
83
84

.55678
.57419
.59140
.60840
.62531

258.4655
219.3790
184.6548
154.0507
127.2981

74.22168
64.17298
55.12462
47.02021
39.81686

30
31
32
33
34

.04976
.05255
.05551
.05866
.06200

11069.46
10645.66
10233.32
9832.041
9441.450

8633.891
7953.685
7326.523
6748.381
6215.330

85
86
87
88
89

.64224
.65902
.67541
.69140
.70696

104.1045
84.17574
67.23142
52.99463
41.18412

33.46018
27.87192
22.97929
18.73461
15.08989

35
36
37
38
39

.06555
.06932
.07332
.07758
.08210

9061.175
8690.860
8330.226
7978.955
7636.740

5724.013
5271.026
4853.416
4468.504
4113.671

90
91
92
93
94

.72209
.73650
.74991
.76233
.77394

31.51955
23.73094
17.56366
12.77319
9.123957

11.99464
9.390393
7.225524
5.460212
4.051998

40
41
42
43
44

.08692
.09206
.09753
.10334
.10950

7303.290
6978.284
6661.432
6352.508
6051.332

3786.641
3485.263
3207.484
2951.421
2715.352

95
96
97
98
99

.78500
.79544
.80514
.81427
.82320

6.396765
4.397879
2.963215
1.955756
1.263121

2.953358
2.111249
1.477939
1.013148
.6806343

45
46
47
48
49

.11599
.12281
.12995
.13743
.14526

5757.820
5471.949
5193.735
4923.219
4660.419

2497.590
2296.733
2111.375
1940.370
1782.593

100
101
102
103
104

.83192
.84055
.84904
.85748
.86653

.7969194
.4901834
.2932424
.1701487
.09532080

.4472824
.2871548
.1796315
.1092415
.06460602

50
51
52
53
54

.15347
.16205
.17098
.18027
.18990

4405.332
4157.947
3918.293
3686.428
3462.403

1637.068
1502.821
1378.915
1264.562
1159.023

105
106
107
108
109

.87537
.88683
.90082
.92288
.96125

.05125520
.02616767
.01232771
.004992489
.001241840

.03672514
.02032757
.01071564
.005436901
.002583790

32

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (8.6)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 8.6 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01790
.00977
.00986
.01020
.01069

28614.21
27273.81
26414.71
25607.00
24832.70

100000.0
91219.15
83934.49
77250.27
71106.24

55
56
57
58
59

.19437
.20461
.21522
.22616
.23740

2816.253
2633.356
2457.572
2288.900
2127.362

959.2872
876.4940
800.2717
730.0736
665.4057

5
6
7
8
9

.01130
.01199
.01277
.01363
.01460

24082.63
23351.50
22635.98
21933.68
21242.55

65455.50
60255.64
55470.55
51065.96
47012.55

60
61
62
63
64

.24892
.26075
.27295
.28553
.29846

1972.977
1825.732
1685.562
1552.364
1426.029

605.8491
551.0436
500.6684
454.3903
411.8792

10
11
12
13
14

.01567
.01686
.01814
.01948
.02083

20560.26
19885.23
19216.66
18554.94
17902.23

43282.19
39848.23
36686.72
33774.32
31089.66

65
66
67
68
69

.31177
.32547
.33963
.35422
.36920

1306.442
1193.472
1086.956
986.7232
892.6158

372.8484
337.0493
304.2560
274.2169
246.7005

15
16
17
18
19

.02214
.02340
.02463
.02584
.02708

17261.73
16636.83
16030.32
15443.95
14878.30

28614.34
26331.81
24227.91
22289.38
20504.48

70
71
72
73
74

.38450
.40003
.41575
.43162
.44771

804.4944
722.2342
645.7114
574.7933
509.3217

221.4873
198.3859
177.2358
157.8934
140.2530

20
21
22
23
24

.02839
.02978
.03124
.03279
.03446

14332.91
13806.83
13299.25
12809.36
12336.13

18861.72
17350.03
15958.66
14678.41
13500.57

75
76
77
78
79

.46408
.48079
.49786
.51523
.53282

449.1040
393.9221
343.5470
297.7507
256.3144

124.2088
109.6539
96.47205
84.55070
73.77657

25
26
27
28
29

.03625
.03819
.04029
.04254
.04493

11878.45
11435.29
11005.62
10588.57
10183.54

12417.09
11420.33
10503.56
9659.973
8883.761

80
81
82
83
84

.55044
.56797
.58530
.60243
.61949

219.0331
185.7100
156.1444
130.1212
107.4034

64.04531
55.27239
47.39156
40.34963
34.10526

30
31
32
33
34

.04748
.05017
.05302
.05606
.05928

9790.034
9407.688
9036.159
8675.058
8324.016

8169.402
7511.930
6906.859
6350.116
5837.753

85
86
87
88
89

.63657
.65351
.67008
.68624
.70199

87.73417
70.85661
56.52616
44.50226
34.54151

28.60764
23.78593
19.57444
15.92931
12.80671

35
36
37
38
39

.06273
.06638
.07025
.07439
.07878

7982.664
7650.650
7327.696
7013.488
6707.724

5366.382
4932.596
4533.435
4166.213
3828.321

90
91
92
93
94

.71730
.73190
.74548
.75806
.76983

26.40219
19.85223
14.67337
10.65668
7.601575

10.16104
7.940253
6.098449
4.600012
3.407361

40
41
42
43
44

.08347
.08848
.09381
.09948
.10551

6410.118
6120.355
5838.154
5563.290
5295.584

3517.486
3231.568
2968.532
2726.515
2503.815

95
96
97
98
99

.78106
.79165
.80149
.81075
.81982

5.321930
3.653688
2.458235
1.620103
1.044813

2.478932
1.768835
1.235958
.8457061
.5671006

45
46
47
48
49

.11185
.11853
.12553
.13287
.14056

5034.946
4781.339
4534.769
4295.258
4062.809

2298.776
2110.015
1936.154
1776.063
1628.642

100
101
102
103
104

.82868
.83744
.84607
.85465
.86385

.6582227
.4042806
.2415019
.1399268
.07828060

.3719867
.2383753
.1488425
.09035074
.05333552

50
51
52
53
54

.14862
.15707
.16587
.17501
.18451

3837.408
3619.030
3407.691
3203.429
3006.277

1492.931
1367.979
1252.880
1146.863
1049.211

105
106
107
108
109

.87283
.88450
.89873
.92123
.96041

.04203648
.02143514
.01008759
.004082040
.001014898

.03026261
.01671967
.008797514
.004455463
.002113479

33

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (8.8)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 8.8 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01740
.00924
.00930
.00962
.01008

26133.51
24842.97
24033.25
23274.74
22549.47

100000.0
91051.47
83626.19
76825.04
70584.84

55
56
57
58
59

.18908
.19919
.20968
.22051
.23163

2444.637
2283.923
2129.626
1981.734
1840.253

866.9615
790.6805
720.5937
656.1764
596.9547

5
6
7
8
9

.01065
.01131
.01205
.01287
.01380

21848.25
21165.80
20498.78
19844.83
19201.88

64856.10
59594.10
54760.69
50319.81
46240.46

60
61
62
63
64

.24304
.25477
.26687
.27935
.29221

1705.189
1576.520
1454.176
1338.051
1228.038

542.5257
492.5413
446.6917
404.6575
366.1250

10
11
12
13
14

.01484
.01598
.01721
.01851
.01981

18567.63
17940.50
17319.71
16705.62
16100.32

42493.11
39049.84
35885.58
32976.06
30299.05

65
66
67
68
69

.30543
.31906
.33316
.34770
.36265

1124.025
1025.883
933.4571
846.5858
765.1199

330.8207
298.5072
268.9685
241.9678
217.2872

15
16
17
18
19

.02107
.02229
.02346
.02462
.02580

15506.92
14928.69
14368.32
13827.47
13306.68

27835.41
25567.93
23481.82
21563.27
19800.05

70
71
72
73
74

.37791
.39343
.40914
.42502
.44112

688.9267
617.8865
551.8814
490.7858
434.4525

194.7215
174.0912
155.2453
138.0485
122.3998

20
21
22
23
24

.02704
.02837
.02976
.03124
.03283

12805.43
12322.81
11857.99
11410.15
10978.28

18180.25
16692.44
15325.58
14070.20
12917.38

75
76
77
78
79

.45752
.47427
.49139
.50884
.52650

382.7046
335.3436
292.1623
252.9553
217.5256

108.1987
95.34433
83.72846
73.24698
63.79577

25
26
27
28
29

.03456
.03641
.03843
.04059
.04289

10561.30
10158.19
9767.926
9389.678
9022.850

11858.87
10886.86
9994.511
9174.913
8422.167

80
81
82
83
84

.54423
.56186
.57931
.59657
.61376

185.6890
157.2691
132.0866
109.9506
90.65210

55.27920
47.61936
40.75466
34.63512
29.22129

30
31
32
33
34

.04534
.04794
.05069
.05363
.05674

8666.948
8321.605
7986.481
7661.188
7345.363

7730.688
7095.457
6511.939
5976.024
5483.746

85
86
87
88
89

.63099
.64810
.66483
.68116
.69708

73.96584
59.66725
47.54316
37.38462
28.98099

24.46590
20.30487
16.67901
13.54811
10.87228

35
36
37
38
39

.06007
.06361
.06737
.07138
.07565

7038.640
6740.673
6451.186
6169.871
5896.429

5031.693
4616.460
4235.082
3884.873
3563.237

90
91
92
93
94

.71257
.72735
.74110
.75385
.76578

22.12382
16.61359
12.26321
8.894143
6.335538

8.610372
6.716128
5.148787
3.876551
2.866194

40
41
42
43
44

.08021
.08509
.09029
.09583
.10172

5630.580
5372.019
5120.471
4875.714
4637.572

3267.907
2996.757
2747.772
2519.114
2309.102

95
96
97
98
99

.77715
.78790
.79787
.80727
.81648

4.429325
3.036543
2.040063
1.342551
.8645551

2.081387
1.482438
1.033937
.7061722
.4726636

45
46
47
48
49

.10792
.11447
.12133
.12853
.13608

4405.947
4180.796
3962.110
3749.899
3544.154

2116.111
1938.779
1775.757
1625.935
1488.234

100
101
102
103
104

.82547
.83437
.84313
.85184
.86119

.5438662
.3335556
.1989644
.1151157
.06431053

.3094714
.1979499
.1233735
.07475281
.04404668

50
51
52
53
54

.14401
.15232
.16097
.16999
.17935

3344.849
3151.950
2965.459
2785.400
2611.791

1361.715
1245.452
1138.565
1040.305
949.9767

105
106
107
108
109

.87032
.88218
.89666
.91958
.95956

.03448865
.01756503
.008257605
.003338865
.0008297379

.02494618
.01375708
.007225359
.003652525
.001729415

34

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (9.0)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 9.0 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01694
.00876
.00880
.00909
.00952

23917.43
22672.35
21907.61
21193.90
20513.26

100000.0
90884.40
83319.59
76402.92
70068.21

55
56
57
58
59

.18402
.19400
.20436
.21507
.22608

2123.287
1981.984
1846.471
1716.726
1592.745

783.6672
713.4036
648.9738
589.8745
535.6521

5
6
7
8
9

.01006
.01068
.01140
.01218
.01307

19856.50
19218.34
18595.45
17985.45
17386.29

64263.27
58941.03
54061.21
49585.89
45482.44

60
61
62
63
64

.23738
.24900
.26100
.27339
.28615

1474.523
1362.028
1255.188
1153.899
1058.053

485.9193
440.3408
398.6176
360.4447
325.5239

10
11
12
13
14

.01407
.01517
.01636
.01762
.01887

16795.70
16212.10
15634.71
15063.87
14501.62

41719.83
38268.87
35103.37
32198.07
29529.94

65
66
67
68
69

.29930
.31285
.32689
.34138
.35628

967.5424
882.2424
802.0064
726.6820
656.1288

293.5949
264.4314
237.8275
213.5603
191.4254

15
16
17
18
19

.02009
.02126
.02238
.02348
.02461

13950.96
13415.07
12896.51
12396.87
11916.63

27079.06
24827.56
22760.01
20862.09
19121.06

70
71
72
73
74

.37151
.38701
.40271
.41858
.43469

590.2208
528.8445
471.8879
419.2330
370.7431

171.2307
152.8083
136.0163
120.7276
106.8460

20
21
22
23
24

.02580
.02706
.02839
.02981
.03133

11455.28
11011.88
10585.61
10175.65
9781.000

17524.59
16060.91
14718.71
13488.25
12360.38

75
76
77
78
79

.45111
.46790
.48506
.50257
.52032

326.2560
285.5917
248.5628
214.9843
184.6792

94.27614
82.92339
72.68716
63.47120
55.17995

25
26
27
28
29

.03298
.03476
.03670
.03877
.04099

9400.598
9033.437
8678.533
8335.063
8002.440

11326.69
10379.23
9511.002
8715.034
7985.339

80
81
82
83
84

.53813
.55587
.57343
.59081
.60813

157.4821
133.2351
111.7781
92.94195
76.54222

47.72583
41.03720
35.05693
29.73827
25.04384

30
31
32
33
34

.04335
.04585
.04851
.05135
.05436

7680.177
7367.908
7065.293
6771.948
6487.515

7316.276
6702.776
6140.264
5624.598
5151.799

85
86
87
88
89

.62550
.64276
.65965
.67615
.69224

62.38151
50.26353
40.00252
31.41696
24.32455

20.92979
17.33829
14.21605
11.52630
9.232809

35
36
37
38
39

.05758
.06101
.06466
.06855
.07270

6211.634
5943.964
5684.232
5432.134
5187.381

4718.436
4321.110
3956.859
3622.996
3316.944

90
91
92
93
94

.70791
.72286
.73678
.74969
.76177

18.54554
13.90838
10.25268
7.425834
5.282290

7.298568
5.682470
4.348360
3.267898
2.411743

40
41
42
43
44

.07714
.08189
.08696
.09237
.09813

4949.696
4718.783
4494.373
4276.252
4064.244

3036.446
2779.392
2543.791
2327.828
2129.848

95
96
97
98
99

.77329
.78418
.79430
.80382
.81316

3.687779
2.524564
1.693647
1.112957
.7156596

1.748158
1.242816
.8652201
.5898554
.3940846

45
46
47
48
49

.10420
.11061
.11733
.12439
.13181

3858.247
3658.211
3464.116
3275.961
3093.726

1948.258
1781.716
1628.907
1488.738
1360.156

100
101
102
103
104

.82228
.83131
.84021
.84906
.85855

.4495430
.2753048
.1639800
.09473898
.05285315

.2575492
.1644362
.1022978
.06186919
.03638837

50
51
52
53
54

.13960
.14777
.15630
.16518
.17441

2917.378
2746.874
2582.205
2423.383
2270.413

1242.242
1134.094
1034.862
943.8171
860.2852

105
106
107
108
109

.86782
.87987
.89460
.91794
.95872

.02830656
.01439901
.006762100
.002732005
.0006786103

.02057102
.01132350
.005936302
.002995382
.001415665

35

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (9.2)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 9.2 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01652
.00833
.00834
.00860
.00900

21934.58
20731.03
20007.35
19334.53
18694.59

100000.0
90717.95
83014.67
75983.89
69556.30

55
56
57
58
59

.17915
.18901
.19925
.20984
.22073

1845.243
1720.935
1601.852
1487.966
1379.262

708.5067
643.8007
584.5843
530.3756
480.7403

5
6
7
8
9

.00952
.01011
.01079
.01154
.01240

18078.37
17480.58
16897.89
16327.93
15768.66

63676.93
58296.28
53371.91
48864.00
44738.20

60
61
62
63
64

.23192
.24343
.25533
.26762
.28030

1275.727
1177.323
1083.975
995.5821
912.0397

435.3071
393.7534
355.7917
321.1307
289.4875

10
11
12
13
14

.01336
.01442
.01558
.01679
.01801

15217.82
14673.84
14135.94
13604.46
13081.36

40961.99
37504.91
34339.59
31439.82
28781.71

65
66
67
68
69

.29336
.30684
.32081
.33524
.35009

833.2417
759.0693
689.3840
624.0430
562.9141

260.6150
234.2976
210.3394
188.5311
168.6809

15
16
17
18
19

.01918
.02030
.02138
.02243
.02351

12569.56
12072.12
11591.51
11129.25
10685.76

26344.59
24109.92
22061.66
20184.93
18466.53

70
71
72
73
74

.36529
.38076
.39644
.41231
.42842

505.8788
452.8296
403.6609
358.2622
316.5070

150.6093
134.1594
119.1980
105.6060
93.29188

20
21
22
23
24

.02465
.02585
.02712
.02847
.02993

10260.50
9852.560
9461.091
9085.293
8724.181

16893.71
15454.36
14136.91
12931.36
11828.36

75
76
77
78
79

.44485
.46167
.47888
.49645
.51426

278.2471
243.3191
211.5540
182.7852
156.8538

82.16583
72.13905
63.11824
55.01458
47.74042

25
26
27
28
29

.03151
.03322
.03508
.03708
.03922

8376.700
8041.868
7718.723
7406.460
7104.503

10819.31
9896.130
9051.707
8278.986
7571.907

80
81
82
83
84

.53216
.54999
.56766
.58515
.60259

133.6116
112.9172
94.62798
78.59399
64.65271

41.21566
35.37451
30.16410
25.54089
21.46965

30
31
32
33
34

.04149
.04390
.04647
.04921
.05212

6812.370
6529.697
6256.144
5991.335
5734.914

6924.778
6332.488
5790.426
5294.426
4840.499

85
86
87
88
89

.62010
.63751
.65455
.67121
.68747

52.63105
42.35754
33.67028
26.41160
20.42375

17.90989
14.80943
12.12033
9.809105
7.842912

35
36
37
38
39

.05524
.05856
.06210
.06588
.06992

5486.529
5245.846
5012.593
4786.476
4567.208

4425.202
4045.147
3697.374
3379.205
3088.081

90
91
92
93
94

.70330
.71842
.73251
.74557
.75780

15.55169
11.64792
8.574895
6.202182
4.405744

6.188495
4.809372
3.673505
2.755671
2.029989

40
41
42
43
44

.07423
.07886
.08381
.08909
.09472

4354.521
4148.128
3947.769
3753.231
3564.344

2821.759
2578.149
2355.285
2151.379
1964.801

95
96
97
98
99

.76947
.78050
.79075
.80041
.80988

3.071500
2.099674
1.406569
.9229641
.5926243

1.468748
1.042263
.7242708
.4928602
.3286787

45
46
47
48
49

.10066
.10694
.11353
.12046
.12774

3381.002
3203.149
3030.758
2863.816
2702.296

1793.990
1637.631
1494.437
1363.338
1243.305

100
101
102
103
104

.81913
.82829
.83731
.84629
.85593

.3717148
.2273102
.1351967
.07799793
.04345301

.2144106
.1366429
.08485162
.05122382
.03007211

50
51
52
53
54

.13540
.14344
.15183
.16057
.16968

2546.157
2395.350
2249.858
2109.682
1974.815

1133.441
1032.871
940.7691
856.4310
779.2034

105
106
107
108
109

.86534
.87758
.89255
.91630
.95788

.02324118
.01180801
.005539485
.002236271
.0005552140

.01696919
.009323729
.004878979
.002457361
.001159261

36

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (9.4)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 9.4 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01613
.00793
.00791
.00816
.00853

20157.58
18992.06
18305.92
17670.47
17067.74

100000.0
90552.10
82711.42
75567.93
69049.06

55
56
57
58
59

.17449
.18422
.19434
.20481
.21558

1604.528
1495.109
1390.407
1290.386
1195.026

640.6729
581.0977
526.6840
476.9709
431.5432

5
6
7
8
9

.00902
.00959
.01023
.01096
.01178

16488.55
15927.62
15381.64
14848.22
14325.34

63096.99
57659.75
52692.64
48153.91
44007.46

60
61
62
63
64

.22666
.23806
.24985
.26205
.27463

1104.306
1018.184
936.5847
859.4090
786.5557

390.0450
352.1670
317.6329
286.1651
257.4958

10
11
12
13
14

.01270
.01373
.01485
.01603
.01721

13810.75
13302.90
12801.01
12305.40
11817.96

40219.28
36757.55
33593.78
30700.76
28053.76

65
66
67
68
69

.28761
.30101
.31491
.32928
.34408

717.9228
653.3970
592.8481
536.1424
483.1563

231.3902
207.6437
186.0702
166.4733
148.6732

15
16
17
18
19

.01834
.01942
.02046
.02146
.02249

11341.55
10879.10
10433.00
10004.69
9594.535

25631.33
23414.28
21385.95
19530.93
17835.54

70
71
72
73
74

.35924
.37467
.39034
.40619
.42230

433.7783
387.9074
345.4445
306.2864
270.3163

132.5025
117.8144
104.4845
92.40098
81.47742

20
21
22
23
24

.02357
.02473
.02594
.02723
.02863

9202.000
8826.153
8466.160
8121.221
7790.364

16286.64
14871.77
13579.12
12398.43
11320.15

75
76
77
78
79

.43874
.45558
.47282
.49044
.50833

237.3992
207.3868
180.1268
155.4695
133.2725

71.62918
62.77322
54.82318
47.69715
41.31485

25
26
27
28
29

.03014
.03178
.03357
.03550
.03756

7472.553
7166.826
6872.245
6588.022
6313.590

10335.53
9436.341
8615.372
7865.494
7180.579

80
81
82
83
84

.52630
.54422
.56198
.57958
.59715

113.4028
95.73411
80.13946
66.48593
54.63037

35.60308
30.50149
25.96129
21.94205
18.41076

30
31
32
33
34

.03975
.04208
.04455
.04720
.05002

6048.475
5792.315
5544.773
5305.478
5074.081

6554.889
5983.278
5461.107
4984.186
4548.528

85
86
87
88
89

.61478
.63233
.64953
.66634
.68276

44.42107
35.70823
28.35079
22.21181
17.15474

15.33009
12.65306
10.33659
8.350207
6.664238

35
36
37
38
39

.05304
.05626
.05969
.06336
.06729

4850.235
4633.613
4423.949
4220.952
4024.346

4150.680
3787.265
3455.334
3152.221
2875.385

90
91
92
93
94

.69876
.71404
.72829
.74150
.75388

13.04589
9.758378
7.174272
5.182047
3.675986

5.248842
4.071666
3.104343
2.324458
1.709202

40
41
42
43
44

.07149
.07600
.08083
.08598
.09148

3833.869
3649.241
3470.210
3296.572
3128.156

2622.603
2391.806
2181.056
1988.591
1812.811

95
96
97
98
99

.76569
.77686
.78725
.79703
.80662

2.559139
1.746929
1.168577
.7656840
.4909202

1.234390
.8743547
.6064802
.4119503
.2742192

45
46
47
48
49

.09730
.10345
.10991
.11671
.12385

2964.857
2806.614
2653.391
2505.169
2361.913

1652.187
1505.430
1371.284
1248.701
1136.680

100
101
102
103
104

.81600
.82529
.83444
.84355
.85333

.3074731
.1877514
.1115067
.06423874
.03573786

.1785574
.1135858
.07040483
.04242478
.02486090

50
51
52
53
54

.13138
.13929
.14755
.15616
.16514

2223.577
2090.107
1961.479
1837.683
1718.707

1034.344
940.8430
855.3808
777.2740
705.8915

105
106
107
108
109

.86287
.87530
.89051
.91468
.95704

.01908926
.009686798
.004539593
.001831164
.0004544229

.01400294
.007679858
.004011417
.002016709
.0009496440

37

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (9.6)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 9.6 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01578
.00756
.00753
.00775
.00810

18562.49
17431.85
16780.12
16178.90
15610.22

100000.0
90386.86
82409.82
75154.99
68546.43

55
56
57
58
59

.17001
.17962
.18961
.19996
.21062

1396.010
1299.642
1207.533
1119.643
1035.945

579.4401
524.5998
474.6090
429.0268
387.4570

5
6
7
8
9

.00856
.00910
.00972
.01041
.01120

15064.92
14537.73
14025.31
13525.31
13035.68

62523.39
57031.31
52023.23
47455.41
43289.96

60
61
62
63
64

.22158
.23288
.24456
.25666
.26915

956.4138
881.0031
809.6382
742.2237
678.6620

349.5592
315.0370
283.6253
255.0604
229.0885

10
11
12
13
14

.01210
.01310
.01419
.01533
.01646

12554.21
12079.37
11610.37
11147.50
10692.62

39491.34
36026.41
32865.49
29980.38
27345.49

65
66
67
68
69

.28203
.29536
.30918
.32349
.33824

618.8554
562.6962
510.0625
460.8295
414.8819

205.4873
184.0625
164.6381
147.0296
131.0689

15
16
17
18
19

.01756
.01860
.01960
.02056
.02154

10248.49
9817.939
9403.268
9005.836
8625.982

24938.64
22739.93
20732.11
18899.26
17227.21

70
71
72
73
74

.35335
.36875
.38438
.40022
.41632

372.1153
332.4351
295.7486
261.9597
230.9612

116.5998
103.4854
91.60918
80.86687
71.17674

20
21
22
23
24

.02258
.02368
.02484
.02608
.02741

8263.144
7916.397
7584.910
7267.884
6964.361

15702.43
14312.15
13044.29
11888.37
10834.64

75
76
77
78
79

.43277
.44963
.46690
.48457
.50251

202.6297
176.8313
153.4287
132.2876
113.2801

62.45936
54.63725
47.63053
41.36379
35.76357

25
26
27
28
29

.02887
.03044
.03217
.03402
.03600

6673.327
6393.837
6124.978
5865.978
5616.282

9874.197
8998.696
8200.810
7473.353
6810.135

80
81
82
83
84

.52056
.53856
.55641
.57411
.59179

96.28742
81.19664
67.89479
56.26419
46.17878

30.76302
26.30687
22.35019
18.85554
15.79211

30
31
32
33
34

.03812
.04037
.04276
.04532
.04805

5375.424
5143.043
4918.807
4702.349
4493.328

6205.380
5653.911
5151.068
4692.644
4274.654

85
86
87
88
89

.60955
.62724
.64458
.66154
.67811

37.50558
30.11377
23.88044
18.68663
14.41420

13.12563
10.81378
8.817915
7.110380
5.664386

35
36
37
38
39

.05097
.05409
.05742
.06099
.06480

4291.403
4096.256
3907.625
3725.225
3548.789

3893.643
3546.250
3229.538
2940.856
2677.688

90
91
92
93
94

.69427
.70972
.72412
.73748
.75000

10.94780
8.178318
6.004597
4.331268
3.068212

4.453204
3.448165
2.624172
1.961332
1.439560

40
41
42
43
44

.06889
.07329
.07800
.08304
.08841

3378.059
3212.767
3052.669
2897.566
2747.290

2437.829
2219.236
2019.999
1838.385
1672.824

95
96
97
98
99

.76195
.77326
.78377
.79368
.80340

2.133016
1.453971
.9712045
.6354362
.4068181

1.037756
.7337318
.5080110
.3444356
.2288590

45
46
47
48
49

.09410
.10013
.10646
.11313
.12015

2601.737
2460.841
2324.561
2192.870
2065.729

1521.822
1384.114
1258.478
1143.888
1039.370

100
101
102
103
104

.81290
.82231
.83159
.84082
.85074

.2544267
.1551336
.09200137
.05292609
.02940332

.1487492
.09445124
.05843765
.03514930
.02055989

50
51
52
53
54

.12754
.13532
.14345
.15194
.16078

1943.086
1824.886
1711.096
1601.702
1496.683

944.0679
857.1608
777.8778
705.5582
639.5926

105
106
107
108
109

.86042
.87304
.88849
.91306
.95620

.01568480
.007949559
.003721547
.001499992
.0003720654

.01155926
.006328060
.003299301
.001655671
.0007782131

38

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (9.8)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 9.8 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01546
.00722
.00717
.00737
.00770

17128.36
16029.78
15409.63
14839.83
14302.39

100000.0
90222.22
82109.88
74745.05
68048.36

55
56
57
58
59

.16571
.17519
.18507
.19530
.20584

1215.278
1130.358
1049.283
972.0114
898.5116

524.1557
473.6834
427.7639
385.9764
347.9430

5
6
7
8
9

.00814
.00865
.00925
.00991
.01068

13788.17
13291.89
12810.23
12340.83
11881.66

61956.03
56410.85
51363.53
46768.28
42585.44

60
61
62
63
64

.21669
.22787
.23945
.25145
.26384

828.7532
762.6887
700.2445
641.3286
585.8476

313.3384
281.8789
253.3111
227.3844
203.8586

10
11
12
13
14

.01154
.01251
.01357
.01467
.01578

11430.51
10985.86
10546.95
10114.03
9688.920

38777.88
35311.11
32154.27
29278.17
26656.36

65
66
67
68
69

.27663
.28987
.30363
.31787
.33256

533.7083
484.8091
439.0358
396.2724
356.4114

182.5235
163.1952
145.7071
129.8863
115.5757

15
16
17
18
19

.01684
.01785
.01880
.01972
.02066

9274.276
8872.854
8486.853
8117.564
7765.286

24265.87
22086.18
20099.41
18289.12
16640.67

70
71
72
73
74

.34762
.36298
.37858
.39440
.41049

319.3557
285.0166
253.3079
224.1406
197.4160

102.6296
90.92057
80.33974
70.78973
62.19363

20
21
22
23
24

.02165
.02271
.02382
.02500
.02628

7429.447
7109.124
6803.487
6511.745
6232.952

15140.18
13774.55
12531.45
11400.16
10370.79

75
76
77
78
79

.42693
.44380
.46111
.47881
.49681

173.0220
150.8375
130.7391
112.6060
96.32378

54.47705
47.56780
41.39214
35.88071
30.96633

25
26
27
28
29

.02768
.02919
.03085
.03263
.03455

5966.115
5710.308
5464.640
5228.359
5000.919

9434.245
8582.092
7806.899
7101.425
6459.426

80
81
82
83
84

.51492
.53300
.55094
.56874
.58652

81.78629
68.89269
57.54253
47.63166
39.04909

26.58803
22.69523
19.24664
16.20768
13.54971

30
31
32
33
34

.03659
.03876
.04107
.04355
.04619

4781.862
4570.832
4367.500
4171.506
3982.514

5875.094
5343.227
4859.148
4418.641
4017.725

85
86
87
88
89

.60441
.62222
.63970
.65680
.67353

31.67831
25.40507
20.12227
15.72662
12.11585

11.24135
9.244510
7.524550
6.056415
4.815971

35
36
37
38
39

.04902
.05205
.05528
.05874
.06245

3800.193
3624.231
3454.371
3290.337
3131.866

3652.949
3320.971
3018.870
2744.011
2493.907

90
91
92
93
94

.68984
.70545
.72000
.73350
.74616

9.190444
6.856567
5.027430
3.621470
2.561846

3.779304
2.921027
2.218953
1.655446
1.212835

40
41
42
43
44

.06643
.07072
.07531
.08024
.08549

2978.712
2830.613
2687.335
2548.682
2414.495

2266.375
2059.398
1871.096
1699.768
1543.873

95
96
97
98
99

.75826
.76970
.78033
.79036
.80020

1.778488
1.210578
.8074599
.5275350
.3372461

.8727214
.6159223
.4256669
.2880799
.1910650

45
46
47
48
49

.09106
.09696
.10317
.10972
.11661

2284.665
2159.126
2037.832
1920.750
1807.837

1401.953
1272.770
1155.132
1048.040
950.5445

100
101
102
103
104

.80982
.81936
.82876
.83812
.84818

.2106085
.1282291
.07593566
.04362153
.02420040

.1239584
.07856648
.04852109
.02913149
.01700885

50
51
52
53
54

.12388
.13153
.13953
.14789
.15661

1699.039
1594.296
1493.572
1396.846
1304.092

861.8148
781.0543
707.5197
640.5723
579.6248

105
106
107
108
109

.85799
.87079
.88647
.91145
.95537

.01289221
.006526261
.003052030
.001229163
.0003047453

.009545361
.005216044
.002714569
.001359757
.0006379606

39

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (10.0)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 10.0 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01516
.00691
.00684
.00702
.00733

15836.86
14767.79
14176.70
13635.78
13127.05

100000.0
90058.18
81811.57
74338.09
67554.81

55
56
57
58
59

.16157
.17093
.18069
.19080
.20123

1058.540
983.6664
912.2662
844.2940
779.7163

474.2326
427.7882
385.6155
347.3128
312.5200

5
6
7
8
9

.00775
.00824
.00881
.00945
.01019

12641.38
12173.49
11720.06
11278.73
10847.49

61394.84
55798.25
50713.36
46092.33
41893.64

60
61
62
63
64

.21196
.22304
.23451
.24641
.25870

718.4993
660.5943
605.9292
554.4163
505.9664

280.9266
252.2618
226.2835
202.7537
181.4458

10
11
12
13
14

.01103
.01196
.01299
.01407
.01514

10424.14
10007.18
9595.836
9190.364
8792.510

38078.57
34611.27
31459.70
28593.64
25985.79

65
66
67
68
69

.27140
.28456
.29823
.31240
.32703

460.4908
417.8941
378.0697
340.9099
306.3148

162.1610
144.7254
128.9815
114.7677
101.9372

15
16
17
18
19

.01617
.01714
.01806
.01894
.01984

8404.860
8030.076
7670.270
7326.667
6999.529

23612.43
21452.36
19487.11
17699.72
16075.12

70
71
72
73
74

.34204
.35736
.37293
.38872
.40479

274.1940
244.4651
217.0479
191.8601
168.8113

90.35426
79.90016
70.47346
61.98335
54.35762

20
21
22
23
24

.02079
.02180
.02286
.02400
.02522

6688.271
6391.976
6109.817
5841.009
5584.620

14599.03
13258.07
12039.64
10932.84
9927.579

75
76
77
78
79

.42123
.43811
.45543
.47317
.49122

147.7996
128.7156
111.4483
95.88955
81.93688

47.52671
41.42350
35.98001
31.13251
26.81961

25
26
27
28
29

.02656
.02802
.02962
.03133
.03318

5339.676
5105.273
4880.541
4664.747
4457.356

9014.642
8185.480
7432.574
6748.633
6127.367

80
81
82
83
84

.50939
.52754
.54557
.56346
.58134

69.49537
58.47513
48.78688
40.33850
33.03229

22.98574
19.58468
16.57855
13.93549
11.62897

30
31
32
33
34

.03515
.03725
.03948
.04188
.04444

4257.917
4066.079
3881.516
3703.878
3532.833

5562.941
5050.134
4584.258
4161.092
3776.665

85
86
87
88
89

.59934
.61728
.63489
.65213
.66900

26.76620
21.44042
16.96168
13.24025
10.18763

9.630281
7.905225
6.422743
5.160185
4.095842

35
36
37
38
39

.04718
.05012
.05325
.05662
.06023

3368.060
3209.254
3056.163
2908.519
2766.068

3427.532
3110.374
2822.290
2560.665
2323.041

90
91
92
93
94

.68547
.70123
.71593
.72957
.74237

7.717952
5.750493
4.210792
3.029078
2.139816

3.208343
2.475222
1.876879
1.397697
1.022138

40
41
42
43
44

.06411
.06828
.07277
.07758
.08272

2628.568
2495.770
2367.445
2243.407
2123.497

2107.260
1911.332
1733.411
1571.828
1425.071

95
96
97
98
99

.75460
.76617
.77693
.78708
.79704

1.483417
1.008290
.6715639
.4381139
.2796727

.7341636
.5171932
.3567849
.2410234
.1595648

45
46
47
48
49

.08817
.09395
.10004
.10646
.11322

2007.610
1895.677
1787.648
1683.486
1583.144

1291.719
1170.561
1060.438
960.3758
869.4519

100
101
102
103
104

.80678
.81643
.82596
.83544
.84563

.1743998
.1060289
.06269816
.03596580
.01992538

.1033336
.06537511
.04030096
.02415223
.01407599

50
51
52
53
54

.12037
.12789
.13577
.14400
.15260

1486.566
1393.691
1304.479
1218.904
1136.937

786.8586
711.8256
643.6364
581.6743
525.3737

105
106
107
108
109

.85557
.86855
.88447
.90984
.95455

.01060068
.005359740
.002503871
.001007600
.0002496967

.007885080
.004300953
.002234261
.001117131
.0005231741

40

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (10.2)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 10.2 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01488
.00662
.00654
.00670
.00699

14671.88
13630.06
13065.74
12551.42
12069.13

100000.0
89894.74
81514.88
73934.08
67065.73

55
56
57
58
59

.15760
.16684
.17648
.18647
.19678

922.5323
856.4814
793.5677
733.7451
676.9776

429.1423
386.4114
347.6855
312.5821
280.7580

5
6
7
8
9

.00739
.00786
.00841
.00902
.00973

11609.72
11167.94
10740.47
10324.95
9919.374

60839.73
55193.39
50072.59
45427.35
41214.29

60
61
62
63
64

.20740
.21837
.22973
.24152
.25372

623.2294
572.4513
524.5735
479.5123
437.1830

251.9175
225.8021
202.1811
180.8288
161.5313

10
11
12
13
14

.01055
.01146
.01246
.01351
.01455

9521.561
9130.020
8743.989
8363.700
7990.851

37393.10
33926.54
30781.35
27926.31
25333.27

65
66
67
68
69

.26633
.27940
.29299
.30709
.32166

397.5018
360.3789
325.7153
293.4111
263.3737

144.1011
128.3739
114.2012
101.4318
89.92863

15
16
17
18
19

.01555
.01648
.01737
.01822
.01908

7627.950
7277.568
6941.735
6621.612
6317.425

22977.73
20837.83
18894.52
17130.35
15529.77

70
71
72
73
74

.33661
.35188
.36742
.38317
.39923

235.5193
209.7713
186.0554
164.2956
144.4094

79.56553
70.23201
61.83354
54.28561
47.52051

20
21
22
23
24

.01999
.02096
.02197
.02306
.02424

6028.581
5754.167
5493.361
5245.384
5009.318

14078.16
12761.83
11567.98
10485.48
9504.068

75
76
77
78
79

.41566
.43254
.44988
.46765
.48574

126.3042
109.8812
95.04085
81.68607
69.72531

41.47339
36.08193
31.28350
27.01962
23.23425

25
26
27
28
29

.02552
.02692
.02846
.03012
.03190

4784.210
4569.177
4363.369
4166.071
3976.760

8614.415
7807.869
7076.829
6413.962
5812.936

80
81
82
83
84

.50397
.52219
.54029
.55826
.57624

59.07379
49.65138
41.37882
34.17460
27.95280

19.87677
16.90499
14.28420
11.98513
9.983268

30
31
32
33
34

.03381
.03583
.03799
.04031
.04279

3794.994
3620.426
3452.736
3291.579
3136.633

5267.896
4773.607
4325.377
3918.982
3550.468

85
86
87
88
89

.59435
.61241
.63015
.64753
.66454

22.62399
18.10103
14.30267
11.15098
8.569348

8.252427
6.761888
5.483848
4.397859
3.484418

35
36
37
38
39

.04545
.04830
.05134
.05462
.05812

2987.583
2844.132
2706.036
2573.033
2444.876

3216.397
2913.479
2638.833
2389.870
2164.160

90
91
92
93
94

.68115
.69706
.71190
.72569
.73861

6.483699
4.824568
3.528064
2.534491
1.787947

2.724451
2.098086
1.588022
1.180441
.8616916

40
41
42
43
44

.06190
.06597
.07035
.07505
.08008

2321.333
2202.162
2087.143
1976.097
1868.869

1959.574
1774.152
1606.081
1453.723
1315.602

95
96
97
98
99

.75097
.76267
.77356
.78382
.79390

1.237744
.8401055
.5587393
.3639809
.2320115

.6177979
.4344277
.2991453
.2017187
.1333015

45
46
47
48
49

.08542
.09108
.09705
.10335
.10999

1765.355
1665.485
1569.205
1476.477
1387.250

1190.329
1076.723
973.6586
880.1841
795.4063

100
101
102
103
104

.80376
.81353
.82318
.83278
.84310

.1444682
.08770385
.05178699
.02966441
.01641149

.08616890
.05441675
.03348472
.02003086
.01165286

50
51
52
53
54

.11701
.12441
.13217
.14028
.14875

1301.467
1219.065
1140.003
1064.249
991.7723

718.5404
648.8424
585.6219
528.2843
476.2853

105
106
107
108
109

.85318
.86633
.88247
.90825
.95372

.008719623
.004403322
.002054908
.0008262738
.0002046663

.006515843
.003547646
.001839588
.0009181248
.0004291955

41

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (10.4)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 10.4 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01463
.00636
.00626
.00641
.00668

13619.32
12602.68
12063.07
11573.30
11115.39

100000.0
89731.88
81219.81
73532.99
66581.06

55
56
57
58
59

.15378
.16290
.17242
.18229
.19249

804.4471
746.1477
690.6827
638.0054
588.0784

388.4096
349.1010
313.5453
281.3781
252.2731

5
6
7
8
9

.00706
.00751
.00803
.00863
.00931

10680.21
10262.49
9858.933
9467.172
9085.211

60290.64
54596.18
49441.05
44773.14
40547.17

60
61
62
63
64

.20300
.21385
.22511
.23680
.24890

540.8646
496.3148
454.3618
414.9259
377.9273

225.9486
202.1584
180.6828
161.3082
143.8328

10
11
12
13
14

.01010
.01099
.01196
.01298
.01400

8710.893
8342.734
7979.976
7622.838
7272.965

36721.19
33256.56
30118.81
27275.73
24698.27

65
66
67
68
69

.26141
.27439
.28790
.30193
.31643

343.2867
310.9202
280.7357
252.6408
226.5499

128.0799
113.8946
101.1369
89.66551
79.35274

15
16
17
18
19

.01497
.01587
.01673
.01754
.01837

6932.790
6604.798
6290.938
5992.312
5709.111

22361.19
20241.97
18320.98
16580.27
15003.86

70
71
72
73
74

.33133
.34654
.36204
.37776
.39380

202.3854
180.0763
159.5540
140.7485
123.5843

70.08119
61.74817
54.26573
47.55528
41.55351

20
21
22
23
24

.01924
.02017
.02114
.02218
.02331

5440.735
5186.275
4944.917
4715.886
4498.281

13576.77
12285.02
11115.60
10057.18
9099.343

75
76
77
78
79

.41021
.42709
.44444
.46224
.48037

107.9776
93.83946
81.08020
69.61305
59.35616

36.20000
31.43702
27.20692
23.45610
20.13343

25
26
27
28
29

.02455
.02589
.02738
.02898
.03070

4291.168
4093.684
3905.001
3724.422
3551.436

8232.634
7448.316
6738.710
6096.449
5515.167

80
81
82
83
84

.49865
.51693
.53510
.55315
.57123

50.23386
42.17479
35.10857
28.96317
23.66299

17.19283
14.59584
12.31070
10.31055
8.572836

30
31
32
33
34

.03254
.03450
.03659
.03883
.04123

3385.608
3226.598
3074.090
2927.747
2787.255

4988.992
4512.683
4081.545
3691.361
3338.192

85
86
87
88
89

.58944
.60762
.62548
.64299
.66013

19.12972
15.28726
12.06483
9.394746
7.210698

7.073689
5.785552
4.683546
3.749239
2.965136

35
36
37
38
39

.04382
.04658
.04953
.05272
.05613

2652.307
2522.615
2397.938
2278.025
2162.636

3018.616
2729.371
2467.603
2230.746
2016.405

90
91
92
93
94

.67689
.69294
.70792
.72184
.73490

5.448765
4.049171
2.957082
2.121413
1.494470

2.314227
1.778946
1.344029
.9972612
.7266560

40
41
42
43
44

.05981
.06378
.06806
.07265
.07757

2051.545
1944.521
1841.352
1741.865
1645.909

1822.479
1647.040
1488.309
1344.684
1214.718

95
96
97
98
99

.74739
.75922
.77022
.78059
.79079

1.033125
.7002236
.4650354
.3024999
.1925415

.5200391
.3650224
.2508978
.1688780
.1113973

45
46
47
48
49

.08279
.08834
.09419
.10038
.10690

1553.384
1464.216
1378.352
1295.749
1216.356

1097.060
990.5583
894.1187
806.8161
727.7841

100
101
102
103
104

.80076
.81066
.82042
.83014
.84059

.1197166
.07257201
.04279006
.02447588
.01352216

.07187910
.04531033
.02783068
.01661840
.009650164

50
51
52
53
54

.11380
.12108
.12871
.13670
.14505

1140.114
1066.960
996.8514
929.7541
865.6329

656.2620
591.5314
532.9278
479.8785
431.8604

105
106
107
108
109

.85079
.86413
.88049
.90666
.95290

.007174941
.003618879
.001687057
.0006778237
.0001678172

.005386236
.002927302
.001515167
.0007548384
.0003522248

42

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (10.6)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 10.6 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01439
.00612
.00600
.00613
.00639

12666.76
11673.45
11156.70
10689.62
10254.24

100000.0
89569.62
80926.33
73134.80
66100.77

55
56
57
58
59

.15011
.15911
.16851
.17827
.18835

701.8643
650.3795
601.4560
555.0470
511.1144

351.6066
315.4511
282.8103
253.3373
226.7220

5
6
7
8
9

.00675
.00718
.00769
.00826
.00892

9841.423
9445.917
9064.419
8694.571
8334.385

59747.49
54006.48
48818.60
44129.51
39892.02

60
61
62
63
64

.19875
.20949
.22064
.23222
.24422

469.6203
430.5162
393.7376
359.2091
326.8552

202.6966
181.0267
161.5033
143.9246
128.1004

10
11
12
13
14

.00969
.01055
.01150
.01249
.01348

7981.719
7635.102
7293.781
6957.959
6629.232

36062.53
32600.98
29471.70
26641.44
24080.29

65
66
67
68
69

.25664
.26953
.28296
.29691
.31134

296.6017
268.3699
242.0746
217.6303
194.9582

113.8643
101.0703
89.58677
79.28185
70.03647

15
16
17
18
19

.01443
.01530
.01612
.01691
.01770

6309.959
6002.542
5708.854
5429.940
5165.956

21762.27
19664.18
17765.84
16048.80
14496.66

70
71
72
73
74

.32618
.34134
.35679
.37248
.38849

173.9863
154.6492
136.8834
120.6248
105.8045

61.74157
54.30181
47.63539
41.66936
36.34458

20
21
22
23
24

.01854
.01943
.02036
.02136
.02245

4916.297
4680.061
4456.438
4244.663
4043.848

13094.09
11826.84
10681.69
9647.105
8712.539

75
76
77
78
79

.40489
.42176
.43912
.45694
.47510

92.34655
80.17079
69.19682
59.34695
50.54807

31.60491
27.39689
23.66755
20.36778
17.45097

25
26
27
28
29

.02364
.02493
.02636
.02791
.02957

3853.081
3671.517
3498.350
3332.902
3174.671

7868.419
7105.926
6417.314
5795.187
5233.149

80
81
82
83
84

.49343
.51176
.53000
.54813
.56629

42.73269
35.83728
29.79940
24.55540
20.03878

14.87521
12.60546
10.61271
8.872367
7.363699

30
31
32
33
34

.03135
.03324
.03527
.03744
.03976

3023.234
2878.254
2739.421
2606.408
2478.907

4725.320
4266.455
3851.864
3477.336
3138.958

85
86
87
88
89

.58460
.60289
.62087
.63851
.65579

16.18096
12.91550
10.18075
7.917925
6.069612

6.065009
4.951585
4.001180
3.197204
2.523980

35
36
37
38
39

.04227
.04495
.04782
.05092
.05424

2356.619
2239.264
2126.609
2018.409
1914.433

2833.323
2557.200
2307.763
2082.476
1878.978

90
91
92
93
94

.67268
.68887
.70399
.71804
.73123

4.580650
3.399598
2.479385
1.776288
1.249607

1.966351
1.508801
1.137867
.8427639
.6129708

40
41
42
43
44

.05782
.06170
.06587
.07036
.07518

1814.463
1718.275
1625.668
1536.472
1450.544

1695.198
1529.241
1379.364
1243.999
1121.732

95
96
97
98
99

.74384
.75579
.76691
.77740
.78771

.8626378
.5838397
.3871837
.2514933
.1598431

.4378858
.3068021
.2104988
.1414295
.09312263

45
46
47
48
49

.08029
.08573
.09147
.09754
.10394

1367.783
1288.118
1211.493
1137.864
1067.177

1011.249
911.4263
821.2033
739.6802
666.0179

100
101
102
103
104

.79779
.80780
.81768
.82752
.83810

.09924113
.06007241
.03536884
.02020211
.01114552

.05997873
.03774034
.02313909
.01379195
.007994386

50
51
52
53
54

.11073
.11789
.12540
.13327
.14150

999.3739
934.3920
872.1866
812.7224
755.9623

599.4799
539.3729
485.0579
435.9839
391.6485

105
106
107
108
109

.84843
.86193
.87852
.90507
.95208

.005906024
.002975253
.001385554
.0005562447
.0001376523

.004453995
.002416272
.001248397
.0006208122
.0002891612

43

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (10.8)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 10.8 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01417
.00589
.00576
.00588
.00612

11803.29
10831.62
10336.05
9889.988
9475.457

100000.0
89407.94
80634.44
72739.48
65624.80

55
56
57
58
59

.14657
.15546
.16474
.17438
.18435

612.6990
567.2083
524.0326
483.1256
444.4486

318.3481
285.0970
255.1357
228.1342
203.7982

5
6
7
8
9

.00646
.00687
.00736
.00791
.00856

9083.332
8708.364
8347.255
7997.652
7657.573

59210.19
53424.21
48205.09
43496.27
39248.62

60
61
62
63
64

.19464
.20527
.21631
.22779
.23969

407.9637
373.6234
341.3661
311.1205
282.8158

181.8731
162.1362
144.3890
128.4408
114.1127

10
11
12
13
14

.00930
.01014
.01106
.01204
.01300

7324.894
6998.157
6676.612
6360.447
6051.212

35416.84
31959.48
28839.62
26023.01
23478.85

65
66
67
68
69

.25201
.26481
.27815
.29202
.30639

256.3821
231.7463
208.8295
187.5527
167.8432

101.2480
89.70936
79.37312
70.11625
61.82791

15
16
17
18
19

.01392
.01477
.01556
.01632
.01708

5751.195
5462.716
5187.575
4926.761
4680.401

21180.42
19103.89
17228.48
15535.28
14007.48

70
71
72
73
74

.32116
.33627
.35168
.36733
.38330

149.6349
132.8673
117.4818
103.4199
90.61855

54.40682
47.76451
41.82502
36.52066
31.79632

20
21
22
23
24

.01788
.01874
.01963
.02059
.02163

4447.883
4228.312
4020.886
3824.847
3639.324

12629.40
11386.54
10265.45
9254.447
8342.833

75
76
77
78
79

.39968
.41655
.43391
.45174
.46993

79.00916
68.51958
59.07768
50.61397
43.06317

27.59987
23.88191
20.59380
17.69059
15.12981

25
26
27
28
29

.02278
.02403
.02541
.02690
.02851

3463.422
3296.317
3137.226
2985.486
2840.608

7520.931
6779.852
6111.787
5509.317
4966.023

80
81
82
83
84

.48830
.50669
.52499
.54319
.56144

36.36512
30.46330
25.30232
20.82597
16.97576

12.87338
10.88939
9.151375
7.636861
6.326839

30
31
32
33
34

.03023
.03206
.03402
.03612
.03838

2702.177
2569.863
2443.362
2322.354
2206.540

4476.022
4034.071
3635.487
3276.075
2951.943

85
86
87
88
89

.57984
.59824
.61633
.63409
.65150

13.69164
10.91561
8.593953
6.675619
5.110906

5.201608
4.239023
3.419204
2.727236
2.149084

35
36
37
38
39

.04081
.04341
.04620
.04921
.05245

2095.628
1989.347
1887.471
1789.763
1695.997

2659.707
2396.172
2158.539
1944.303
1751.140

90
91
92
93
94

.66853
.68486
.70011
.71429
.72759

3.852205
2.855235
2.079588
1.487835
1.045232

1.671260
1.280060
.9636190
.7124182
.5172307

40
41
42
43
44

.05594
.05972
.06380
.06818
.07290

1605.965
1519.453
1436.265
1356.240
1279.239

1577.012
1420.058
1278.570
1151.014
1036.013

95
96
97
98
99

.74033
.75240
.76363
.77423
.78465

.7205390
.4869719
.3224792
.2091614
.1327449

.3688253
.2579488
.1766608
.1184802
.07787114

45
46
47
48
49

.07791
.08324
.08886
.09482
.10111

1205.163
1133.941
1065.518
999.8454
936.8715

932.2868
838.7421
754.3500
678.2372
609.5915

100
101
102
103
104

.79485
.80497
.81496
.82491
.83563

.08229691
.04974345
.02924516
.01668056
.009189891

.05006497
.03144545
.01924481
.01145008
.006624960

50
51
52
53
54

.10778
.11482
.12222
.12997
.13808

876.5372
818.7806
763.5561
710.8273
660.5557

547.7002
491.8954
441.5630
396.1730
355.2436

105
106
107
108
109

.84607
.85975
.87656
.90350
.95126

.004863263
.002446974
.001138342
.0004566366
.0001129499

.003684370
.001995146
.001028956
.0005107635
.0002374734

44

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (11.0)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 11.0 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01396
.00568
.00554
.00564
.00587

11019.28
10067.74
9591.829
9165.259
8770.060

100000.0
89246.85
80344.13
72347.00
65153.10

55
56
57
58
59

.14317
.15194
.16111
.17064
.18049

535.1528
494.9376
456.8152
420.7398
386.6732

288.2871
257.7107
230.2119
205.4773
183.2274

5
6
7
8
9

.00620
.00659
.00706
.00759
.00822

8397.109
8041.163
7698.930
7368.060
7046.578

58678.69
52849.25
47600.37
42873.24
38616.72

60
61
62
63
64

.19066
.20119
.21212
.22350
.23529

354.5775
324.4066
296.1017
269.5959
244.8226

163.2207
145.2458
129.1144
114.6464
101.6736

10
11
12
13
14

.00894
.00976
.01066
.01161
.01255

6732.379
6424.016
6120.743
5822.736
5531.497

34783.85
31331.73
28222.21
25420.00
22893.48

65
66
67
68
69

.24752
.26023
.27348
.28728
.30157

221.7165
200.2096
180.2288
161.7015
144.5607

90.04867
79.64258
70.33926
62.02401
54.59369

15
16
17
18
19

.01345
.01427
.01504
.01576
.01650

5249.246
4978.224
4720.161
4475.992
4245.817

20615.14
18560.53
16708.30
15039.08
13535.64

70
71
72
73
74

.31628
.33133
.34668
.36229
.37823

128.7455
114.2002
100.8711
88.70431
77.64279

47.95436
42.02394
36.73199
32.01575
27.82394

20
21
22
23
24

.01726
.01809
.01895
.01987
.02087

4029.019
3824.710
3632.096
3450.426
3278.845

12181.99
10963.37
9866.137
8878.435
7989.439

75
76
77
78
79

.39459
.41144
.42880
.44665
.46487

67.62437
58.58416
50.45752
43.18230
36.70027

24.10825
20.82306
17.92374
15.36920
13.12077

25
26
27
28
29

.02197
.02318
.02451
.02595
.02751

3116.479
2962.524
2816.215
2676.909
2544.128

7189.375
6469.289
5821.318
5238.026
4712.978

80
81
82
83
84

.48327
.50171
.52007
.53834
.55666

30.95781
25.90466
21.49171
17.66933
14.38610

11.14384
9.409419
7.893370
6.575182
5.437465

30
31
32
33
34

.02917
.03094
.03284
.03488
.03707

2417.465
2296.598
2181.229
2071.044
1965.753

4240.291
3814.730
3431.624
3086.794
2776.378

85
86
87
88
89

.57516
.59365
.61185
.62973
.64726

11.58942
9.228662
7.257041
5.630212
4.305144

4.462354
3.630019
2.922705
2.327016
1.830404

35
36
37
38
39

.03943
.04196
.04467
.04760
.05075

1865.074
1768.743
1676.539
1588.235
1503.612

2497.015
2245.546
2019.207
1815.523
1632.208

90
91
92
93
94

.66442
.68089
.69627
.71057
.72400

3.240740
2.398881
1.744870
1.246660
.8745903

1.420870
1.086319
.8162990
.6024149
.4365779

40
41
42
43
44

.05415
.05784
.06182
.06611
.07072

1422.471
1344.603
1269.824
1197.977
1128.928

1467.257
1318.846
1185.303
1065.129
956.9815

95
96
97
98
99

.73686
.74905
.76039
.77110
.78162

.6020590
.4063189
.2686826
.1740164
.1102796

.3107527
.2169425
.1483092
.09928655
.06513852

45
46
47
48
49

.07563
.08085
.08637
.09222
.09840

1062.582
998.8675
937.7281
879.1171
822.9808

859.6165
771.9699
693.0453
621.9953
558.0347

100
101
102
103
104

.79193
.80217
.81227
.82233
.83317

.06826991
.04120510
.02419032
.01377779
.007580105

.04180345
.02620914
.01601126
.009509045
.005491975

50
51
52
53
54

.10496
.11189
.11916
.12680
.13480

769.2608
717.8965
668.8419
622.0596
577.5108

500.4746
448.6717
402.0364
360.0596
322.2793

105
106
107
108
109

.84374
.85758
.87460
.90193
.95045

.004006041
.002013214
.0009355719
.0003749995
.00009271366

.003048774
.001647986
.0008483841
.0004203705
.0001950941

45

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (11.2)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 11.2 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01377
.00548
.00533
.00542
.00563

10306.27
9373.462
8915.832
8507.377
8130.131

100000.0
89086.33
80055.38
71957.34
64685.64

55
56
57
58
59

.13989
.14855
.15760
.16702
.17676

467.6745
432.1047
398.4272
366.5972
336.5770

261.1113
232.9974
207.7613
185.1053
164.7646

5
6
7
8
9

.00595
.00633
.00678
.00730
.00790

7774.977
7436.680
7111.949
6798.440
6494.187

58152.90
52281.49
47004.31
42260.23
37996.11

60
61
62
63
64

.18682
.19724
.20807
.21934
.23103

308.3290
281.8090
256.9610
233.7223
212.0303

146.5098
130.1407
115.4789
102.3544
90.60921

10
11
12
13
14

.00861
.00940
.01028
.01121
.01213

6197.100
5905.747
5619.384
5338.173
5063.575

34163.28
30717.40
27619.08
24832.02
22323.72

65
66
67
68
69

.24316
.25577
.26894
.28265
.29687

191.8243
173.0409
155.6127
139.4730
124.5602

80.10502
70.72061
62.34716
54.87782
48.21672

15
16
17
18
19

.01300
.01380
.01455
.01525
.01595

4797.739
4542.834
4300.519
4071.680
3856.390

20065.93
18033.56
16204.72
14559.57
13080.50

70
71
72
73
74

.31152
.32651
.34181
.35738
.37328

110.8182
98.19581
86.64376
76.11284
66.55112

42.27674
36.98183
32.26668
28.07318
24.35369

20
21
22
23
24

.01669
.01748
.01830
.01919
.02016

3654.027
3463.713
3284.661
3116.129
2957.278

11751.20
10556.65
9483.035
8518.337
7651.611

75
76
77
78
79

.38961
.40645
.42380
.44166
.45990

57.90246
50.10855
43.11145
36.85562
31.28913

21.06348
18.16047
15.60377
13.35581
11.38142

25
26
27
28
29

.02122
.02238
.02367
.02506
.02656

2807.253
2665.269
2530.583
2402.567
2280.757

6872.994
6173.472
5545.140
4980.546
4473.248

80
81
82
83
84

.47834
.49682
.51523
.53356
.55195

26.36422
22.03621
18.26159
14.99653
12.19584

9.649179
8.132729
6.810110
5.662623
4.674386

30
31
32
33
34

.02817
.02989
.03173
.03371
.03583

2164.753
2054.241
1948.929
1848.512
1752.706

4017.366
3607.678
3239.528
2908.760
2611.542

85
86
87
88
89

.57054
.58913
.60744
.62543
.64308

9.813456
7.805180
6.130262
4.750183
3.627684

3.829220
3.109377
2.499008
1.986096
1.559431

35
36
37
38
39

.03812
.04058
.04321
.04606
.04913

1661.239
1573.855
1490.340
1410.472
1334.044

2344.542
2104.636
1889.095
1695.481
1521.545

90
91
92
93
94

.66037
.67696
.69247
.70689
.72044

2.727286
2.016170
1.464538
1.044945
.7320626

1.208347
.9221739
.6917082
.5095508
.3686139

40
41
42
43
44

.05245
.05605
.05994
.06414
.06865

1260.861
1190.724
1123.457
1058.907
996.9486

1365.318
1225.011
1098.989
985.7902
884.1052

95
96
97
98
99

.73342
.74572
.75718
.76799
.77862

.5032371
.3391426
.2239390
.1448276
.09164858

.2619046
.1825118
.1245468
.08322872
.05450532

45
46
47
48
49

.07346
.07858
.08399
.08973
.09581

937.4866
880.4514
825.7871
773.4461
723.3750

792.7265
710.6196
636.8199
570.5061
510.9196

100
101
102
103
104

.78904
.79938
.80960
.81977
.83073

.05665373
.03414442
.02001628
.01138420
.006254528

.03491655
.02185195
.01332542
.007899701
.004554288

50
51
52
53
54

.10225
.10907
.11623
.12375
.13163

675.5165
629.8109
586.2126
544.6837
505.1851

457.3952
409.3138
366.1097
327.2943
292.4252

105
106
107
108
109

.84142
.85543
.87266
.90037
.94964

.003301091
.001656934
.0007691945
.0003080671
.00007613007

.002523686
.001361701
.0006997437
.0003460963
.0001603345

46

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (11.4)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 11.4 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01359
.00530
.00514
.00522
.00542

9656.751
8741.430
8300.825
7909.232
7548.686

100000.0
88926.39
79768.19
71570.47
64222.36

55
56
57
58
59

.13674
.14528
.15422
.16353
.17316

408.9244
377.4476
347.6820
319.5841
293.1169

236.5394
210.6922
187.5347
166.7844
148.1904

5
6
7
8
9

.00571
.00608
.00652
.00702
.00760

7210.079
6888.179
6579.703
6282.310
5994.042

57632.75
51720.84
46416.77
41657.06
37386.56

60
61
62
63
64

.18311
.19341
.20414
.21530
.22690

268.2440
244.9223
223.0993
202.7158
183.7138

131.5354
116.6296
103.3041
91.39890
80.76562

10
11
12
13
14

.00829
.00907
.00993
.01084
.01173

5712.826
5437.242
5166.552
4900.904
4641.715

33554.87
30116.19
27029.90
24258.66
21769.12

65
66
67
68
69

.23893
.25145
.26453
.27816
.29230

166.0363
149.6247
134.4169
120.3514
107.3718

71.27439
62.81152
55.27511
48.56567
42.59414

15
16
17
18
19

.01259
.01336
.01408
.01476
.01544

4391.070
4151.065
3923.293
3708.592
3507.010

19532.29
17522.45
15717.18
14096.18
12641.45

70
71
72
73
74

.30688
.32181
.33706
.35257
.36844

95.42657
84.46865
74.45294
65.33451
57.06619

37.27977
32.55216
28.35079
24.62193
21.32136

20
21
22
23
24

.01615
.01691
.01770
.01855
.01948

3317.922
3140.458
2973.840
2817.335
2670.120

11336.37
10165.71
9115.457
8173.453
7328.637

75
76
77
78
79

.38474
.40156
.41891
.43677
.45502

49.59730
42.87545
36.84875
31.46759
26.68566

18.40771
15.84223
13.58746
11.60910
9.875169

25
26
27
28
29

.02051
.02162
.02287
.02422
.02567

2531.360
2400.287
2276.180
2158.429
2046.578

6571.067
5891.678
5282.525
4736.153
4246.110

80
81
82
83
84

.47349
.49201
.51047
.52886
.54732

22.46045
18.75226
15.52253
12.73259
10.34271

8.357148
7.031106
5.877073
4.878027
4.019487

30
31
32
33
34

.02723
.02890
.03068
.03260
.03465

1940.240
1839.106
1742.890
1651.296
1564.048

3806.530
3412.206
3058.503
2741.288
2456.763

85
86
87
88
89

.56599
.58468
.60309
.62118
.63895

8.312577
6.603587
5.180250
4.009108
3.057896

3.286821
2.664150
2.137335
1.695605
1.328955

35
36
37
38
39

.03688
.03927
.04183
.04461
.04760

1480.882
1401.550
1325.845
1253.554
1184.474

2201.627
1972.797
1767.579
1583.571
1418.565

90
91
92
93
94

.65637
.67309
.68872
.70326
.71692

2.295982
1.695105
1.229671
.8761723
.6129753

1.027911
.7830619
.5863079
.4311317
.3113249

40
41
42
43
44

.05083
.05435
.05815
.06225
.06667

1118.421
1055.203
994.6505
936.6190
880.9854

1270.626
1138.003
1019.099
912.4880
816.8949

95
96
97
98
99

.73002
.74243
.75399
.76491
.77565

.4207824
.2831713
.1867118
.1205770
.07619189

.2208029
.1535933
.1046245
.06979007
.04562248

45
46
47
48
49

.07138
.07640
.08172
.08735
.09332

827.6590
776.5710
727.6659
680.8961
636.2087

731.1478
654.2423
585.2450
523.3605
467.8566

100
101
102
103
104

.78617
.79662
.80694
.81723
.82831

.04703060
.02830360
.01656832
.009409773
.005162591

.02917366
.01822508
.01109379
.006564914
.003777970

50
51
52
53
54

.09965
.10636
.11341
.12082
.12859

593.5475
552.8545
514.0842
477.1989
442.1595

418.0916
373.4701
333.4497
297.5617
265.3829

105
106
107
108
109

.83911
.85329
.87073
.89881
.94883

.002721157
.001364189
.0006326291
.0002531710
.00006253497

.002089744
.001125535
.0005773456
.0002850449
.0001318145

47

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (11.6)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 11.6 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01343
.00513
.00496
.00502
.00521

9064.119
8165.138
7740.415
7364.543
7019.557

100000.0
88767.03
79482.53
71186.38
63763.22

55
56
57
58
59

.13370
.14213
.15096
.16015
.16968

357.7455
329.8768
303.5558
278.7406
255.3950

214.3178
190.5567
169.3084
150.3049
133.3088

5
6
7
8
9

.00550
.00585
.00627
.00675
.00733

6696.358
6389.719
6096.362
5813.951
5540.536

57118.17
51167.18
45837.60
41063.56
36787.85

60
61
62
63
64

.17952
.18971
.20033
.21139
.22289

233.4836
212.9653
193.7904
175.9037
159.2508

118.1143
104.5417
92.43135
81.63262
72.00626

10
11
12
13
14

.00799
.00875
.00960
.01049
.01136

5274.063
5013.121
4756.978
4505.770
4260.871

32958.35
29527.79
26454.31
23699.53
21229.26

65
66
67
68
69

.23482
.24724
.26024
.27378
.28785

143.7789
129.4337
116.1579
103.8953
92.59382

63.43052
55.79883
49.01583
42.98898
37.63558

15
16
17
18
19

.01220
.01295
.01365
.01430
.01495

4024.304
3798.093
3583.771
3382.127
3193.185

19013.77
17026.71
15245.15
13648.32
12217.87

70
71
72
73
74

.30235
.31722
.33241
.34788
.36370

82.20638
72.68982
64.00287
56.10454
48.95203

32.88084
28.65962
24.91592
21.60006
18.67105

20
21
22
23
24

.01564
.01637
.01713
.01795
.01885

3016.320
2850.672
2695.468
2549.987
2413.421

10936.89
9789.905
8762.749
7843.113
7019.839

75
76
77
78
79

.37997
.39677
.41411
.43197
.45024

42.49965
36.70033
31.50761
26.87721
22.76784

16.09068
13.82331
11.83464
10.09337
8.570443

25
26
27
28
29

.01984
.02091
.02212
.02342
.02483

2284.954
2163.839
2049.372
1940.961
1838.162

6282.909
5623.218
5032.786
4504.158
4030.883

80
81
82
83
84

.46873
.48729
.50580
.52424
.54277

19.14168
15.96345
13.19903
10.81427
8.774268

7.239987
6.080290
5.073209
4.203266
3.457278

30
31
32
33
34

.02634
.02796
.02968
.03155
.03354

1740.597
1647.964
1559.983
1476.366
1396.846

3607.108
3227.648
2887.891
2583.732
2311.411

85
86
87
88
89

.56151
.58029
.59880
.61700
.63488

7.043721
5.588933
4.378989
3.384824
2.578497

2.822024
2.283307
1.828518
1.448013
1.132867

35
36
37
38
39

.03571
.03803
.04052
.04322
.04614

1321.167
1249.089
1180.412
1114.928
1052.446

2067.658
1849.432
1654.077
1479.229
1322.720

90
91
92
93
94

.65241
.66925
.68501
.69967
.71344

1.933556
1.425662
1.032828
.7349135
.5134383

.8746715
.6651303
.4971156
.3648906
.2630192

40
41
42
43
44

.04929
.05272
.05644
.06045
.06478

992.7850
935.7639
881.2191
829.0126
779.0262

1182.654
1057.315
945.1444
844.7535
754.9010

95
96
97
98
99

.72665
.73917
.75084
.76186
.77270

.3519599
.2365196
.1557274
.1004222
.06336415

.1862085
.1292968
.08791642
.05853981
.03819949

45
46
47
48
49

.06940
.07432
.07954
.08507
.09093

731.1719
685.3826
641.6035
599.7871
559.8815

674.4504
602.4270
537.9284
480.1852
428.4909

100
101
102
103
104

.78333
.79388
.80431
.81470
.82591

.03905572
.02347016
.01371913
.007780525
.004262792

.02438319
.01520513
.009238925
.005457474
.003135033

50
51
52
53
54

.09716
.10376
.11071
.11801
.12566

521.8317
485.5813
451.0857
418.3073
387.2075

382.2269
340.8212
303.7541
270.5764
240.8834

105
106
107
108
109

.83682
.85116
.86881
.89727
.94803

.002243898
.001123562
.0005204938
.0002081307
.00005138581

.001731002
.0009306463
.0004765214
.0002348448
.0001084056

48

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (11.8)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 11.8 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01327
.00497
.00479
.00484
.00502

8522.516
7638.831
7228.949
6867.756
6537.291

100000.0
88608.23
79198.42
70805.02
63308.18

55
56
57
58
59

.13077
.13909
.14781
.15689
.16631

313.1380
288.4516
265.1653
243.2387
222.6370

194.2182
172.3765
152.8814
135.4790
119.9444

5
6
7
8
9

.00529
.00563
.00604
.00651
.00706

6228.461
5936.046
5656.773
5388.311
5128.719

56609.10
50620.43
45266.67
40479.55
36199.78

60
61
62
63
64

.17604
.18613
.19664
.20760
.21899

203.3257
185.2657
168.4101
152.7075
138.1072

106.0830
93.72497
82.71944
72.92465
64.21009

10
11
12
13
14

.00772
.00846
.00928
.01016
.01102

4875.958
4628.632
4386.011
4148.220
3916.592

32373.48
28951.91
25891.97
23154.26
20703.72

65
66
67
68
69

.23083
.24316
.25606
.26952
.28351

124.5601
112.0160
100.4221
89.72692
79.88281

56.46166
49.57959
43.47470
38.06096
33.26163

15
16
17
18
19

.01183
.01257
.01324
.01387
.01450

3693.090
3479.670
3277.801
3088.232
2910.963

18509.90
16545.85
14788.10
13215.46
11809.22

70
71
72
73
74

.29794
.31275
.32788
.34330
.35908

70.84655
62.57863
55.04134
48.19733
42.00781

29.00750
25.23831
21.90227
18.95350
16.35406

20
21
22
23
24

.01516
.01586
.01660
.01739
.01825

2745.367
2590.594
2445.882
2310.517
2183.709

10552.17
9428.632
8424.284
7526.680
6724.570

75
76
77
78
79

.37531
.39208
.40940
.42726
.44554

36.43159
31.42641
26.95069
22.96492
19.43231

14.06870
12.06463
10.31049
8.777744
7.439986

25
26
27
28
29

.01920
.02025
.02141
.02267
.02404

2064.660
1952.641
1846.969
1747.068
1652.504

6007.870
5367.439
4795.270
4283.912
3826.921

80
81
82
83
84

.46406
.48265
.50120
.51969
.53828

16.31919
13.59428
11.22732
9.188222
7.446293

6.273777
5.259422
4.380451
3.622808
2.974508

30
31
32
33
34

.02551
.02707
.02874
.03055
.03249

1562.910
1477.990
1397.471
1321.074
1248.540

3418.463
3053.376
2727.076
2435.490
2174.896

85
86
87
88
89

.55710
.57596
.59456
.61287
.63086

5.970636
4.731831
3.702950
2.858742
2.175007

2.423617
1.957447
1.564758
1.236924
.9659878

35
36
37
38
39

.03459
.03685
.03928
.04191
.04475

1179.619
1114.081
1051.731
992.3716
935.8155

1942.059
1733.981
1548.047
1381.931
1233.506

90
91
92
93
94

.64851
.66547
.68134
.69611
.71000

1.628902
1.199461
.8677938
.6166415
.4302130

.7444922
.5651248
.4216163
.3089193
.2222758

40
41
42
43
44

.04783
.05118
.05481
.05874
.06298

881.8907
830.4235
781.2576
734.2607
689.3194

1100.914
982.4766
876.6749
782.1550
697.7105

95
96
97
98
99

.72331
.73595
.74772
.75884
.76978

.2944957
.1976220
.1299299
.08366531
.05271447

.1570821
.1088773
.07389958
.04911856
.03199442

45
46
47
48
49

.06750
.07233
.07745
.08288
.08864

646.3491
605.2838
566.0700
528.6606
493.0047

622.2396
554.7974
494.5121
440.6396
392.4992

100
101
102
103
104

.78051
.79117
.80170
.81220
.82352

.03244446
.01946895
.01136388
.006435633
.003521060

.02038589
.01268970
.007696713
.004538350
.002602380

50
51
52
53
54

.09477
.10126
.10810
.11529
.12284

459.0489
426.7384
396.0298
366.8857
339.2684

349.4948
311.0775
276.7492
246.0802
218.6835

105
106
107
108
109

.83455
.84904
.86690
.89572
.94723

.001850996
.0009257049
.0004283857
.0001711635
.00004223928

.001434329
.0007697649
.0003934398
.0001935527
.00008918511

49

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (12.0)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 12.0 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01312
.00482
.00463
.00468
.00484

8026.752
7157.410
6761.417
6413.953
6097.060

100000.0
88450.00
78915.82
70426.38
62857.19

55
56
57
58
59

.12794
.13615
.14477
.15374
.16305

274.2370
252.3587
231.7474
212.3642
194.1754

176.0345
155.9588
138.0735
122.1381
107.9401

5
6
7
8
9

.00510
.00543
.00582
.00628
.00682

5801.650
5522.513
5256.380
5000.923
4754.213

56105.47
50080.49
44703.86
39904.87
35622.14

60
61
62
63
64

.17268
.18266
.19306
.20392
.21521

177.1480
161.2447
146.4215
132.6304
119.8243

95.29556
84.04385
74.04265
65.15872
57.26975

10
11
12
13
14

.00746
.00818
.00899
.00985
.01069

4514.226
4279.578
4049.544
3824.238
3604.952

31800.01
28388.27
25342.56
22622.47
20192.09

65
66
67
68
69

.22695
.23918
.25200
.26537
.27928

107.9576
96.98390
86.85486
77.52311
68.94509

50.26891
44.06283
38.56824
33.70520
29.40251

15
16
17
18
19

.01148
.01220
.01286
.01347
.01407

3393.591
3192.045
3001.725
2823.336
2656.859

18020.25
16079.39
14345.53
12797.07
11414.92

70
71
72
73
74

.29364
.30838
.32345
.33882
.35455

61.08124
53.89544
47.35322
41.42063
36.06251

25.59617
22.23047
19.25756
16.63510
14.32800

20
21
22
23
24

.01471
.01539
.01610
.01686
.01769

2501.667
2356.918
2221.860
2095.790
1977.933

10181.63
9081.301
8099.462
7223.546
6442.216

75
76
77
78
79

.37074
.38749
.40479
.42265
.44094

31.24176
26.92044
23.06138
19.62931
16.59146

12.30375
10.53225
8.984839
7.635506
6.460272

25
26
27
28
29

.01861
.01961
.02074
.02196
.02329

1867.510
1763.810
1666.170
1574.029
1486.965

5745.331
5123.720
4569.357
4074.801
3633.617

80
81
82
83
84

.45947
.47809
.49667
.51522
.53386

13.91791
11.58085
9.553544
7.809418
6.321520

5.437904
4.550554
3.783283
3.123339
2.559840

30
31
32
33
34

.02471
.02623
.02785
.02961
.03149

1404.621
1326.706
1252.957
1183.100
1116.884

3239.995
2888.800
2575.480
2295.996
2046.666

85
86
87
88
89

.55275
.57170
.59039
.60879
.62689

5.062796
4.007562
3.132362
2.415258
1.835288

2.082022
1.678553
1.339418
1.056904
.8239259

35
36
37
38
39

.03354
.03573
.03809
.04066
.04343

1054.070
994.4335
937.7869
883.9390
832.7110

1824.293
1625.925
1448.986
1291.189
1150.452

90
91
92
93
94

.64465
.66173
.67771
.69259
.70659

1.372722
1.009497
.7293808
.5175812
.3606020

.6338704
.4802954
.3576887
.2616114
.1879004

40
41
42
43
44

.04643
.04970
.05326
.05710
.06125

783.9372
737.4517
693.1051
650.7707
610.3401

1024.954
913.0556
813.2749
724.2948
644.9434

95
96
97
98
99

.72001
.73275
.74463
.75584
.76688

.2464985
.1651784
.1084434
.06972872
.04386991

.1325518
.09171078
.06213677
.04122647
.02680579

45
46
47
48
49

.06569
.07043
.07545
.08078
.08644

571.7314
534.8808
499.7355
466.2493
434.3727

574.1532
511.0088
454.6682
404.4129
359.5870

100
101
102
103
104

.77771
.78847
.79911
.80971
.82115

.02696171
.01615550
.009416265
.005325073
.002909409

.01704935
.01059384
.006414030
.003775265
.002160946

50
51
52
53
54

.09247
.09886
.10560
.11268
.12012

404.0536
375.2393
347.8874
321.9613
297.4240

319.6170
283.9759
252.1872
223.8396
198.5638

105
106
107
108
109

.83229
.84694
.86500
.89419
.94643

.001527426
.0007629577
.0003527009
.0001408117
.00003473300

.001188901
.0006369112
.0003249547
.0001595760
.00007339804

50

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (12.2)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 12.2 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01298
.00468
.00448
.00452
.00468

7572.226
6716.355
6333.381
5998.776
5694.585

100000.0
88292.34
78634.73
70050.44
62410.20

55
56
57
58
59

.12522
.13332
.14183
.15070
.15990

240.2942
220.8954
202.6431
185.5003
169.4344

159.5813
141.1300
124.7225
110.1313
97.15556

5
6
7
8
9

.00493
.00524
.00562
.00606
.00659

5411.729
5145.004
4891.146
4647.833
4413.144

55607.20
49547.25
44149.04
39339.36
35054.72

60
61
62
63
64

.16942
.17929
.18960
.20035
.21154

154.4141
140.4038
127.3623
115.2449
104.0078

85.62145
75.37738
66.28912
58.23151
51.09000

10
11
12
13
14

.00721
.00792
.00871
.00955
.01038

4185.073
3962.246
3743.945
3530.271
3322.479

31237.69
27836.57
24805.75
22103.81
19693.98

65
66
67
68
69

.22318
.23532
.24804
.26133
.27516

93.60878
84.00508
75.15226
67.00696
59.52933

44.76465
39.16818
34.22283
29.85439
25.99686

15
16
17
18
19

.01116
.01186
.01250
.01308
.01367

3122.416
2931.908
2752.311
2584.289
2427.803

17544.39
15626.88
13916.96
12392.63
11034.46

70
71
72
73
74

.28945
.30412
.31913
.33444
.35012

52.68319
46.43553
40.75494
35.61051
30.97046

22.59106
19.58554
16.93609
14.60369
12.55590

20
21
22
23
24

.01428
.01494
.01562
.01635
.01716

2282.226
2146.728
2020.565
1903.044
1793.407

9824.731
8747.351
7787.711
6933.128
6172.189

75
76
77
78
79

.36628
.38299
.40028
.41812
.43641

26.80133
23.06914
19.74062
16.78432
14.17105

10.76279
9.196737
7.831556
6.643558
5.610983

25
26
27
28
29

.01804
.01902
.02011
.02129
.02258

1690.893
1594.810
1504.513
1419.456
1339.230

5494.703
4891.474
4354.463
3876.243
3450.396

80
81
82
83
84

.45496
.47360
.49223
.51081
.52951

11.87421
9.869140
8.132163
6.639848
5.368516

4.714599
3.938245
3.268379
2.693444
2.203569

30
31
32
33
34

.02396
.02543
.02701
.02871
.03054

1263.485
1191.940
1124.336
1060.409
999.9152

3071.138
2733.365
2432.560
2164.720
1926.206

85
86
87
88
89

.54847
.56749
.58627
.60477
.62297

4.294483
3.395325
2.650608
2.041273
1.549161

1.789058
1.439791
1.146847
.9033378
.7029556

35
36
37
38
39

.03253
.03467
.03697
.03947
.04217

942.6229
888.3161
836.8135
787.9311
741.4970

1713.861
1524.777
1356.423
1206.553
1073.125

90
91
92
93
94

.64084
.65803
.67412
.68911
.70321

1.157227
.8499094
.6132543
.4345831
.3023580

.5398404
.4083180
.3035432
.2216139
.1588888

40
41
42
43
44

.04510
.04830
.05177
.05553
.05960

697.3524
655.3386
615.3129
577.1544
540.7592

954.3577
848.6508
754.5610
670.8069
596.2507

95
96
97
98
99

.71674
.72959
.74156
.75287
.76401

.2063947
.1381085
.09054129
.05813367
.03652193

.1118862
.07727452
.05226245
.03461325
.02246570

45
46
47
48
49

.06395
.06860
.07353
.07877
.08433

506.0485
472.9603
441.4431
411.4518
382.9379

529.8589
470.7453
418.0973
371.2214
329.4861

100
101
102
103
104

.77494
.78580
.79654
.80724
.81879

.02241325
.01341062
.007805160
.004407693
.002404849

.01426344
.008846981
.005346848
.003141517
.001794987

50
51
52
53
54

.09026
.09655
.10318
.11017
.11750

355.8514
330.1413
305.7665
282.6912
260.8795

292.3399
259.2775
229.8432
203.6436
180.3263

105
106
107
108
109

.83005
.84485
.86311
.89266
.94563

.001260859
.0006290427
.0002904893
.0001158825
.00002857065

.0009857983
.0005271649
.0002684822
.0001316089
.00006042651

51

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (12.4)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 12.4 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01285
.00455
.00435
.00437
.00452

7154.851
6311.651
5940.897
5618.355
5326.070

100000.0
88135.23
78355.14
69677.17
61967.19

55
56
57
58
59

.12258
.13059
.13899
.14775
.15685

210.6619
193.4533
177.2825
162.1141
147.9171

144.6911
127.7338
112.6828
99.32315
87.46491

5
6
7
8
9

.00476
.00506
.00543
.00586
.00637

5054.974
4799.867
4557.493
4325.535
4102.080

55114.23
49020.62
43602.06
38782.84
34497.32

60
61
62
63
64

.16626
.17603
.18623
.19688
.20797

134.6613
122.3133
110.8345
100.1831
90.31875

76.94410
67.61769
59.35921
52.05116
45.58635

10
11
12
13
14

.00698
.00767
.00845
.00928
.01009

3885.139
3673.350
3466.000
3263.178
3066.104

30686.29
27296.55
24281.25
21597.94
19209.02

65
66
67
68
69

.21951
.23156
.24419
.25740
.27114

81.20224
72.79414
65.05371
57.94125
51.42036

39.87133
34.82454
30.37348
26.44924
22.99072

15
16
17
18
19

.01085
.01153
.01215
.01272
.01329

2876.568
2696.335
2526.706
2368.308
2221.082

17081.91
15187.87
13501.93
12001.66
10667.32

70
71
72
73
74

.28536
.29996
.31491
.33016
.34579

45.45799
40.02399
35.08973
30.62716
26.60749

19.94320
17.25918
14.89788
12.82332
11.00556

20
21
22
23
24

.01388
.01451
.01517
.01588
.01665

2084.404
1957.452
1839.493
1729.846
1627.767

9480.944
8426.244
7488.482
6654.873
5913.932

75
76
77
78
79

.36190
.37858
.39585
.41368
.43198

23.00065
19.77614
16.90424
14.35688
12.10809

9.417070
8.032510
6.827978
5.781910
4.874567

25
26
27
28
29

.01751
.01845
.01951
.02066
.02191

1532.513
1443.411
1359.833
1281.250
1207.263

5255.425
4670.140
4150.031
3687.689
3276.716

80
81
82
83
84

.45054
.46920
.48785
.50648
.52523

10.13422
8.413406
6.924687
5.647408
4.560765

4.088542
3.409203
2.824289
2.323332
1.897390

30
31
32
33
34

.02325
.02467
.02621
.02786
.02964

1137.533
1071.783
1009.764
951.2181
895.9099

2911.359
2586.548
2297.804
2041.163
1813.031

85
86
87
88
89

.54425
.56335
.58221
.60079
.61909

3.644024
2.877608
2.243716
1.725787
1.308088

1.537732
1.235328
.9822342
.7723003
.5999160

35
36
37
38
39

.03158
.03366
.03590
.03833
.04096

843.6152
794.1259
747.2668
702.8610
660.7435

1610.292
1430.086
1269.923
1127.600
1001.118

90
91
92
93
94

.63707
.65437
.67058
.68567
.69988

.9758939
.7157939
.5157923
.3650187
.2536080

.4598905
.3472275
.2576693
.1877871
.1343967

40
41
42
43
44

.04383
.04695
.05035
.05404
.05802

620.7621
582.7651
546.6164
512.2004
479.4179

888.7365
788.8918
700.1793
621.3538
551.3113

95
96
97
98
99

.71351
.72646
.73853
.74993
.76117

.1728746
.1155145
.07562042
.04848340
.03041518

.09447097
.06513054
.04397083
.02906992
.01883423

45
46
47
48
49

.06229
.06685
.07169
.07684
.08231

448.1929
418.4657
390.1860
363.3098
337.7900

489.0517
433.7177
384.5254
340.8059
301.9520

100
101
102
103
104

.77219
.78315
.79399
.80479
.81646

.01863855
.01113597
.006471956
.003649623
.001988484

.01193655
.007390541
.004458672
.002615012
.001491496

50
51
52
53
54

.08814
.09433
.10086
.10774
.11498

313.5784
290.6260
268.8930
248.3447
228.9463

267.4332
236.7656
209.5135
185.3010
163.7919

105
106
107
108
109

.82782
.84277
.86124
.89114
.94484

.001041176
.0005188132
.0002393343
.00009540006
.00002350981

.0008176649
.0004364759
.0002218993
.0001085806
.00004976465

52

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (12.6)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 12.6 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01273
.00443
.00421
.00423
.00437

6770.992
5939.729
5580.464
5269.252
4988.144

100000.0
87978.69
78077.04
69306.55
61528.09

55
56
57
58
59

.12005
.12794
.13624
.14490
.15389

184.7789
169.5061
155.1728
141.7453
129.1942

131.2132
115.6297
101.8238
89.59213
78.75555

5
6
7
8
9

.00460
.00489
.00525
.00566
.00616

4728.078
4483.863
4252.247
4030.919
3817.976

54626.49
48500.51
43062.82
38235.17
33949.76

60
61
62
63
64

.16321
.17287
.18297
.19352
.20451

117.4905
106.6029
96.49519
87.12865
78.46575

69.15930
60.66853
53.16419
46.53604
40.68382

10
11
12
13
14

.00676
.00744
.00821
.00902
.00981

3611.445
3409.976
3212.859
3020.176
2833.109

30145.57
26767.93
23768.73
21104.51
18736.83

65
66
67
68
69

.21595
.22790
.24044
.25356
.26723

70.47034
63.10608
56.33561
50.12266
44.43395

35.52021
30.96907
26.96281
23.43753
20.33663

15
16
17
18
19

.01056
.01123
.01183
.01238
.01293

2653.394
2482.736
2322.386
2172.932
2034.300

16632.41
14761.95
13099.97
11623.68
10313.02

70
71
72
73
74

.28137
.29590
.31078
.32597
.34155

39.23931
34.51126
30.22373
26.35124
22.86779

17.60959
15.21257
13.10795
11.26260
9.648909

20
21
22
23
24

.01350
.01411
.01475
.01543
.01618

1905.866
1786.820
1676.437
1574.049
1478.925

9149.766
8117.464
7201.253
6388.251
5666.911

75
76
77
78
79

.35762
.37427
.39151
.40933
.42762

19.74631
16.95946
14.48068
12.28495
10.34915

8.241568
7.017352
5.954455
5.033257
4.235862

25
26
27
28
29

.01701
.01792
.01895
.02006
.02127

1390.343
1307.646
1230.223
1157.562
1089.275

5026.965
4459.189
3955.535
3508.618
3112.064

80
81
82
83
84

.44619
.46487
.48355
.50221
.52101

8.652278
7.174925
5.898562
4.804974
3.875887

3.546518
2.951987
2.441174
2.004604
1.634187

30
31
32
33
34

.02257
.02396
.02545
.02706
.02879

1025.030
964.5597
907.6197
853.9615
803.3568

2760.154
2447.857
2170.733
1924.859
1706.690

85
86
87
88
89

.54009
.55926
.57820
.59688
.61527

3.093150
2.439668
1.899934
1.459557
1.104905

1.322069
1.060190
.8414807
.6604550
.5121243

35
36
37
38
39

.03067
.03269
.03488
.03725
.03982

755.5890
710.4576
667.7936
627.4269
589.1992

1513.149
1341.428
1189.078
1053.940
934.0591

90
91
92
93
94

.63335
.65076
.66707
.68227
.69657

.8232543
.6030462
.4339667
.3066937
.2127904

.3918928
.2953622
.2187920
.1591704
.1137138

40
41
42
43
44

.04262
.04567
.04900
.05261
.05651

552.9645
518.5783
485.9106
454.8512
425.3050

827.7321
733.4359
649.8033
575.6249
509.8300

95
96
97
98
99

.71031
.72335
.73552
.74702
.75834

.1448477
.09664963
.06318003
.04044893
.02533821

.07979044
.05491172
.03700607
.02442194
.01579473

45
46
47
48
49

.06069
.06517
.06992
.07498
.08036

397.1993
370.4763
345.0873
320.9893
298.1369

451.4516
399.6607
353.7018
312.9301
276.7617

100
101
102
103
104

.76946
.78052
.79146
.80236
.81413

.01550489
.009250316
.005368331
.003022978
.001644776

.009992426
.006175843
.003719233
.002177457
.001239726

50
51
52
53
54

.08609
.09219
.09863
.10541
.11254

276.4835
255.9825
236.5952
218.2880
201.0274

244.6873
216.2433
191.0134
168.6388
148.7991

105
106
107
108
109

.82560
.84071
.85937
.88963
.94405

.0008600674
.0004280482
.0001972561
.00007856518
.00001935215

.0006784331
.0003615097
.0001834609
.00008961233
.00004099816

53

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (12.8)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 12.8 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01261
.00431
.00409
.00410
.00423

6417.413
5597.412
5248.963
4948.409
4677.806

100000.0
87822.70
77800.41
68938.55
61092.88

55
56
57
58
59

.11759
.12539
.13359
.14215
.15103

162.1589
148.5978
135.8874
123.9957
112.8947

119.0114
104.6911
92.02776
80.82929
70.92663

5
6
7
8
9

.00445
.00473
.00508
.00548
.00597

4428.101
4194.109
3972.584
3761.223
3558.129

54143.93
47986.83
42531.19
37696.18
33411.83

60
61
62
63
64

.16024
.16981
.17980
.19025
.20114

102.5570
92.95300
84.04887
75.80877
68.19792

62.17389
54.44403
47.62502
41.61355
36.31586

10
11
12
13
14

.00655
.00722
.00797
.00877
.00955

3361.345
3169.536
2981.996
2798.796
2621.083

29615.32
26250.47
23267.92
20623.20
18277.05

65
66
67
68
69

.21249
.22434
.23679
.24983
.26341

61.18295
54.73041
48.80607
43.37679
38.41220

31.65042
27.54618
23.94020
20.77321
17.99286

15
16
17
18
19

.01028
.01094
.01152
.01206
.01259

2450.541
2288.819
2137.116
1995.986
1865.338

16195.51
14348.69
12710.67
11258.25
9971.086

70
71
72
73
74

.27747
.29193
.30675
.32188
.33741

33.88477
29.76946
26.04254
22.68092
19.66109

15.55248
13.41165
11.53569
9.894112
8.461468

20
21
22
23
24

.01314
.01373
.01435
.01501
.01573

1744.551
1632.825
1529.447
1433.757
1345.043

8830.714
7820.517
6925.521
6132.756
5430.620

75
76
77
78
79

.35343
.37004
.38725
.40506
.42334

16.95871
14.54928
12.40909
10.51581
8.848886

7.214507
6.131960
5.193945
4.382620
3.681762

25
26
27
28
29

.01653
.01741
.01841
.01949
.02067

1262.597
1185.782
1114.004
1046.765
983.6884

4808.816
4258.115
3770.475
3338.537
2955.956

80
81
82
83
84

.44192
.46061
.47932
.49802
.51686

7.389649
6.120896
5.026240
4.089622
3.294988

3.077127
2.556743
2.110574
1.730054
1.407869

30
31
32
33
34

.02193
.02328
.02472
.02629
.02797

924.4517
868.7946
816.4787
767.2638
720.9288

2617.050
2316.829
2050.897
1815.372
1606.758

85
86
87
88
89

.53600
.55523
.57425
.59301
.61149

2.626450
2.069082
1.609373
1.234815
.9335976

1.136956
.9101282
.7210950
.5649640
.4373028

35
36
37
38
39

.02981
.03178
.03391
.03622
.03873

677.2650
636.0790
597.2078
560.4881
525.7681

1422.024
1258.409
1113.510
985.2105
871.5989

90
91
92
93
94

.62968
.64719
.66360
.67890
.69330

.6947238
.5082295
.3652453
.2577753
.1786026

.3340439
.2513161
.1858344
.1349542
.09624239

40
41
42
43
44

.04146
.04445
.04770
.05123
.05506

492.9081
461.7700
432.2299
404.1827
377.5377

771.0126
681.9666
603.1317
533.3338
471.5353

95
96
97
98
99

.70713
.72028
.73254
.74413
.75555

.1214057
.08089310
.05280418
.03375740
.02111592

.06741142
.04631024
.03115403
.02052346
.01324988

45
46
47
48
49

.05917
.06356
.06823
.07320
.07849

352.2251
328.1891
305.3826
283.7639
263.2892

416.8015
368.3315
325.3973
287.3779
253.7121

100
101
102
103
104

.76676
.77791
.78894
.79994
.81183

.01290251
.007686602
.004454435
.002504792
.001360948

.008367583
.005162435
.003103424
.001813704
.001030794

50
51
52
53
54

.08413
.09013
.09647
.10315
.11019

243.9138
225.5929
208.2894
191.9709
176.6051

223.9113
197.5316
174.1755
153.5005
135.2016

105
106
107
108
109

.82340
.83866
.85751
.88812
.94326

.0007107075
.0003532844
.0001626320
.00006472347
.00001593528

.0005630962
.0002995192
.0001517321
.00007398287
.00003378758

54

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (13.0)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 13.0 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01250
.00420
.00398
.00398
.00410

6091.230
5281.870
4943.616
4653.103
4392.387

100000.0
87667.26
77525.26
68573.16
60661.52

55
56
57
58
59

.11522
.12292
.13102
.13948
.14826

142.3803
130.3335
119.0571
108.5209
98.69821

107.9629
94.80393
83.18906
72.93682
63.88782

5
6
7
8
9

.00431
.00458
.00492
.00531
.00579

4152.426
3928.042
3715.995
3513.988
3320.133

53666.47
47479.49
42007.04
37165.72
32883.36

60
61
62
63
64

.15737
.16684
.17673
.18708
.19787

89.56314
81.08777
73.24067
65.98858
59.29933

55.90458
48.86752
42.67130
37.21912
32.42338

10
11
12
13
14

.00636
.00701
.00775
.00854
.00930

3132.490
2949.735
2771.167
2596.847
2427.889

29095.31
25743.89
22778.52
20153.69
17829.34

65
66
67
68
69

.20912
.22088
.23324
.24618
.25969

53.14213
47.48624
42.30031
37.55406
33.21979

28.20799
24.50669
21.26090
18.41570
15.92265

15
16
17
18
19

.01002
.01066
.01124
.01175
.01227

2265.926
2112.552
1968.916
1835.541
1712.319

15770.82
13947.71
12333.59
10904.93
9641.063

70
71
72
73
74

.27367
.28806
.30281
.31788
.33335

29.27243
25.68914
22.44838
19.52919
16.91037

13.73870
11.82657
10.15432
8.693901
7.421886

20
21
22
23
24

.01280
.01337
.01397
.01460
.01530

1598.633
1493.693
1396.797
1307.296
1224.493

8523.323
7534.930
6660.808
5887.904
5204.574

75
76
77
78
79

.34932
.36589
.38307
.40086
.41914

14.57001
12.48618
10.63770
9.004661
7.568788

6.316927
5.359561
4.531666
3.817025
3.200940

25
26
27
28
29

.01608
.01693
.01790
.01895
.02009

1147.698
1076.290
1009.694
947.4245
889.1161

4600.495
4066.441
3594.378
3176.981
2807.934

80
81
82
83
84

.43772
.45643
.47516
.49388
.51277

6.313495
5.223532
4.284407
3.481967
2.802111

2.670533
2.214982
1.825216
1.493497
1.213214

30
31
32
33
34

.02132
.02263
.02404
.02556
.02720

834.4560
783.1904
735.0878
689.9156
647.4599

2481.600
2193.029
1937.871
1712.290
1512.839

85
86
87
88
89

.53196
.55126
.57035
.58919
.60776

2.230927
1.755384
1.363709
1.045032
.7891160

.9780240
.7815180
.6181012
.4834132
.3735173

35
36
37
38
39

.02898
.03090
.03298
.03524
.03768

607.5195
569.9082
534.4689
501.0447
469.4902

1336.534
1180.661
1042.866
921.0728
813.4152

90
91
92
93
94

.62604
.64366
.66017
.67557
.69006

.5864573
.4284649
.3075098
.2167325
.1499582

.2848148
.2138997
.1578871
.1144557
.08147945

40
41
42
43
44

.04035
.04327
.04646
.04992
.05368

439.6717
411.4574
384.7294
359.3873
335.3446

718.2700
634.1909
559.8861
494.2166
436.1773

95
96
97
98
99

.70399
.71724
.72959
.74126
.75277

.1017919
.06772822
.04414728
.02818244
.01760321

.05696995
.03906789
.02623541
.01725261
.01111852

45
46
47
48
49

.05770
.06202
.06660
.07149
.07669

312.5345
290.9034
270.4056
251.0007
232.6467

384.8654
339.5072
299.4021
263.9519
232.6180

100
101
102
103
104

.76408
.77532
.78645
.79755
.80954

.01074059
.006389411
.003697386
.002076145
.001126485

.007009155
.004316690
.002590407
.001511207
.0008573541

50
51
52
53
54

.08224
.08815
.09439
.10098
.10792

215.3006
198.9197
183.4684
168.9155
155.2300

204.9315
180.4679
158.8478
139.7445
122.8676

105
106
107
108
109

.82121
.83662
.85566
.88662
.94248

.0005874878
.0002916795
.0001341317
.00005333879
.00001312622

.0004675214
.0002482414
.0001255330
.00006110012
.00002785471

55

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (13.2)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 13.2 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01240
.00410
.00387
.00386
.00397

5789.869
4990.577
4661.948
4380.903
4129.506

100000.0
87512.37
77251.56
68210.34
60233.95

55
56
57
58
59

.11294
.12054
.12853
.13689
.14558

125.0770
114.3706
104.3620
95.02270
86.32734

97.95702
85.86561
75.21270
65.82696
57.55818

5
6
7
8
9

.00418
.00444
.00477
.00515
.00561

3898.721
3683.377
3480.244
3287.027
3101.849

53194.06
46978.39
41490.27
36643.65
32364.16

60
61
62
63
64

.15459
.16395
.17375
.18400
.19469

78.25154
70.76908
63.85069
57.46556
51.58398

50.27689
43.87057
38.24027
33.29531
28.95392

10
11
12
13
14

.00617
.00682
.00754
.00831
.00907

2922.787
2748.527
2578.374
2412.381
2251.627

28585.33
25247.97
22300.24
19695.67
17393.36

65
66
67
68
69

.20584
.21751
.22977
.24263
.25605

46.17756
41.21804
36.67675
32.52605
28.74069

25.14509
21.80709
18.88543
16.32922
14.09368

15
16
17
18
19

.00977
.01040
.01096
.01147
.01196

2097.696
1952.129
1816.030
1689.887
1573.580

15358.00
13558.61
11968.34
10563.29
9322.519

70
71
72
73
74

.26996
.28427
.29895
.31396
.32938

25.29781
22.17666
19.35763
16.82176
14.54989

12.13911
10.43115
8.940384
7.641030
6.511537

20
21
22
23
24

.01248
.01303
.01361
.01422
.01489

1466.495
1367.853
1276.962
1193.185
1115.839

8227.148
7260.250
6406.654
5653.236
4988.311

75
76
77
78
79

.34530
.36183
.37898
.39675
.41502

12.52236
10.71952
9.122447
7.713414
6.476156

5.532318
4.685570
3.954788
3.325235
2.783600

25
26
27
28
29

.01565
.01648
.01742
.01844
.01955

1044.252
977.8203
915.9840
858.2737
804.3332

4401.543
3883.711
3426.796
3023.508
2667.568

80
81
82
83
84

.43360
.45231
.47106
.48982
.50874

5.395948
4.459274
3.653322
2.965617
2.383772

2.318244
1.919391
1.578846
1.289619
1.045747

30
31
32
33
34

.02074
.02201
.02338
.02487
.02646

753.8589
706.6040
662.3436
620.8526
581.9245

2353.381
2076.046
1831.257
1615.228
1424.562

85
86
87
88
89

.52798
.54734
.56650
.58542
.60408

1.895609
1.489750
1.155933
.8847140
.6672178

.8415326
.6712626
.5299623
.4137481
.3191245

35
36
37
38
39

.02820
.03007
.03209
.03430
.03669

545.3650
510.9950
478.6632
448.2192
419.5234

1256.321
1107.842
976.8169
861.2131
759.2083

90
91
92
93
94

.62246
.64017
.65678
.67227
.68686

.4952291
.3613401
.2589875
.1822855
.1259500

.2429093
.1821057
.1341813
.09709906
.06900136

40
41
42
43
44

.03930
.04215
.04527
.04866
.05235

392.4481
366.8676
342.6695
319.7582
298.0514

669.2192
589.8379
519.8097
458.0301
403.5263

95
96
97
98
99

.70088
.71422
.72666
.73842
.75002

.08537552
.05672494
.03692209
.02353613
.01467983

.04816010
.03296808
.02210006
.01450750
.009332898

45
46
47
48
49

.05630
.06053
.06504
.06984
.07495

277.4849
258.0073
239.5745
222.1476
205.6861

355.4263
312.9837
275.5241
242.4720
213.3105

100
101
102
103
104

.76142
.77275
.78397
.79517
.80726

.008943949
.005312944
.003070050
.001721442
.0009327357

.005873099
.003610643
.002162887
.001259568
.0007133291

50
51
52
53
54

.08042
.08624
.09239
.09888
.10572

190.1489
175.4954
161.6913
148.7068
136.5120

187.5900
164.9046
144.8925
127.2423
111.6777

105
106
107
108
109

.81904
.83459
.85382
.88513
.94170

.0004857982
.0002408998
.0001106639
.00004397175
.00001081606

.0003882963
.0002058107
.0001038924
.00005047773
.00002297145

56

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (13.4)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 13.4 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01230
.00400
.00376
.00375
.00386

5511.029
4721.277
4401.743
4129.641
3887.036

100000.0
87358.02
76979.31
67850.07
59810.14

55
56
57
58
59

.11072
.11823
.12613
.13439
.14298

109.9316
100.4121
91.52486
83.24284
75.54217

88.89371
77.78362
68.01323
59.42092
51.86519

5
6
7
8
9

.00405
.00430
.00462
.00499
.00545

3664.902
3458.077
3263.335
3078.389
2901.371

52726.63
46483.45
40980.74
36129.81
31854.05

60
61
62
63
64

.15189
.16115
.17085
.18100
.19159

68.39981
61.79121
55.68913
50.06508
44.89161

45.22418
39.39209
34.27599
29.79103
25.86088

10
11
12
13
14

.00600
.00663
.00735
.00810
.00885

2730.373
2564.094
2401.844
2243.665
2090.607

28085.16
24762.44
21832.83
19248.84
16968.79

65
66
67
68
69

.20265
.21422
.22640
.23917
.25251

40.14257
35.79202
31.81375
28.18252
24.87533

22.41932
19.40887
16.77887
14.48221
12.47749

15
16
17
18
19

.00954
.01015
.01070
.01119
.01167

1944.205
1805.949
1676.896
1557.506
1447.645

14956.68
13181.02
11614.51
10232.93
9015.033

70
71
72
73
74

.26633
.28057
.29519
.31013
.32549

21.87139
19.15178
16.69874
14.49508
12.52354

10.72810
9.202407
7.873340
6.717197
5.714169

20
21
22
23
24

.01217
.01271
.01326
.01386
.01451

1346.702
1253.911
1168.589
1090.111
1017.808

7941.759
6996.042
6162.621
5428.311
4781.394

75
76
77
78
79

.34136
.35784
.37496
.39271
.41096

10.76642
9.206151
7.825829
6.609668
5.543201

4.846297
4.097309
3.452175
2.897513
2.421271

25
26
27
28
29

.01524
.01604
.01696
.01795
.01903

951.0272
889.1783
831.7195
778.1952
728.2591

4211.524
3709.493
3267.302
2877.700
2534.447

80
81
82
83
84

.42954
.44827
.46703
.48581
.50477

4.613355
3.808151
3.116264
2.526698
2.028576

2.012931
1.663668
1.366080
1.113862
.9016336

30
31
32
33
34

.02019
.02143
.02276
.02420
.02576

681.6166
638.0276
597.2740
559.1379
523.4199

2231.996
1965.493
1730.682
1523.825
1341.578

85
86
87
88
89

.52406
.54348
.56270
.58170
.60044

1.611235
1.264737
.9801433
.7492410
.5643381

.7242818
.5767166
.4545152
.3542197
.2727284

35
36
37
38
39

.02745
.02928
.03125
.03340
.03573

489.9327
458.5041
428.9883
401.2410
375.1288

1181.051
1039.631
915.0566
805.3391
708.7000

90
91
92
93
94

.61891
.63672
.65342
.66901
.68369

.4183318
.3048329
.2181943
.1533647
.1058209

.2072276
.1550817
.1140676
.08239838
.05845136

40
41
42
43
44

.03828
.04108
.04413
.04746
.05107

350.5293
327.3228
305.4024
284.6769
265.0679

623.5959
548.6570
482.6653
424.5502
373.3707

95
96
97
98
99

.69781
.71123
.72376
.73561
.74730

.07163066
.04752523
.03088976
.01966246
.01224608

.04072469
.02782898
.01862218
.01220290
.007836469

45
46
47
48
49

.05495
.05911
.06353
.06826
.07329

246.5142
228.9662
212.3817
196.7230
181.9514

328.2852
288.5738
253.5876
222.7735
195.6354

100
101
102
103
104

.75878
.77021
.78152
.79280
.80501

.007450370
.004419338
.002550022
.001427826
.0007725739

.004922713
.003021031
.001806499
.001050169
.0005936913

50
51
52
53
54

.07867
.08440
.09046
.09686
.10361

168.0276
154.9127
142.5743
130.9836
120.1122

171.7427
150.7075
132.1848
115.8778
101.5239

105
106
107
108
109

.81688
.83257
.85199
.88364
.94092

.0004018477
.0001990287
.00009133325
.00003626210
.000008915534

.0003226022
.0001706890
.00008601108
.00004171613
.00001895073

57

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (13.6)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 13.6 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01221
.00391
.00366
.00365
.00375

5252.653
4471.950
4161.025
3897.378
3663.079

100000.0
87204.23
76708.49
67492.34
59390.05

55
56
57
58
59

.10859
.11599
.12380
.13197
.14046

96.66799
88.20018
80.30517
72.95761
66.13496

80.68277
70.47460
61.51381
53.64797
46.74387

5
6
7
8
9

.00393
.00418
.00449
.00485
.00529

3449.112
3250.321
3063.489
2886.334
2716.997

52264.12
45994.58
40478.36
35624.07
31352.86

60
61
62
63
64

.14927
.15844
.16803
.17809
.18859

59.81553
53.97634
48.59210
43.63643
39.08404

40.68686
35.37750
30.72860
26.66080
23.10285

10
11
12
13
14

.00583
.00645
.00716
.00790
.00864

2553.586
2394.813
2239.991
2089.156
1943.325

27594.60
24287.09
21376.02
18812.91
16555.29

65
66
67
68
69

.19955
.21102
.22311
.23579
.24905

34.91085
31.09306
27.60669
24.42875
21.53829

19.99306
17.27794
14.91040
12.84683
11.04900

15
16
17
18
19

.00932
.00992
.01045
.01093
.01140

1803.988
1672.584
1550.127
1437.049
1333.203

14566.53
12814.59
11271.75
9913.451
8718.205

70
71
72
73
74

.26279
.27696
.29150
.30638
.32168

18.91636
16.54581
14.41050
12.49487
10.78335

9.483167
8.120201
6.935201
5.906401
5.015596

20
21
22
23
24

.01188
.01240
.01294
.01351
.01415

1237.982
1150.631
1070.480
996.9116
929.2748

7666.748
6741.889
5928.289
5212.707
4583.401

75
76
77
78
79

.33750
.35394
.37103
.38874
.40698

9.260065
7.909277
6.715894
5.665858
4.746306

4.246335
3.583750
3.014162
2.525421
2.106621

25
26
27
28
29

.01485
.01563
.01652
.01748
.01853

866.9311
809.3077
755.8783
706.2008
659.9392

4030.021
3543.377
3115.493
2739.162
2408.187

80
81
82
83
84

.42556
.44429
.46307
.48187
.50086

3.945631
3.253220
2.659064
2.153472
1.726889

1.748263
1.442379
1.182289
.9623067
.7775831

30
31
32
33
34

.01966
.02087
.02217
.02357
.02509

616.8074
576.5722
539.0218
503.9456
471.1511

2117.069
1861.006
1635.793
1437.742
1263.562

85
86
87
88
89

.52019
.53966
.55895
.57802
.59685

1.369982
1.074071
.8313642
.6347237
.4774803

.6235324
.4956198
.3899144
.3033391
.2331421

35
36
37
38
39

.02674
.02852
.03044
.03254
.03482

440.4580
411.7004
384.7382
359.4331
335.6573

1110.411
975.7293
857.2998
753.1791
661.6322

90
91
92
93
94

.61540
.63330
.65010
.66578
.68055

.3534922
.2572478
.1838876
.1290753
.08893842

.1768368
.1321053
.09699667
.06994359
.04952889

40
41
42
43
44

.03732
.04005
.04304
.04630
.04985

313.2939
292.2289
272.3603
253.6015
235.8779

581.1553
510.4164
448.2336
393.5701
345.5159

95
96
97
98
99

.69476
.70828
.72089
.73282
.74459

.06011867
.03983084
.02585165
.01643185
.01021926

.03444740
.02349799
.01569635
.01026753
.006582002

45
46
47
48
49

.05365
.05774
.06209
.06673
.07168

219.1308
203.3129
188.3835
174.3065
161.0445

303.2591
266.1057
233.4318
204.7058
179.4522

100
101
102
103
104

.75616
.76768
.77908
.79046
.80276

.006208304
.003677276
.002118799
.001184692
.0006401317

.004127403
.002528496
.001509314
.0008758618
.0004942787

50
51
52
53
54

.07698
.08262
.08860
.09491
.10156

148.5604
136.8170
125.7834
115.4321
105.7360

157.2586
137.7545
120.6110
105.5457
92.30887

105
106
107
108
109

.81474
.83057
.85017
.88216
.94014

.0003325179
.0001644913
.00007540498
.00002991440
.000007351462

.0002681101
.0001416075
.00007123112
.00003448690
.00001563907

58

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (13.8)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 13.8 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01212
.00382
.00357
.00355
.00364

5012.897
4240.789
3938.021
3682.378
3455.935

100000.0
87050.97
76439.10
67137.12
58973.65

55
56
57
58
59

.10652
.11383
.12154
.12962
.13801

85.04657
77.51090
70.49434
63.97305
57.92578

73.24275
63.86347
55.64531
48.44459
42.13595

5
6
7
8
9

.00382
.00406
.00436
.00471
.00514

3249.686
3058.483
2879.114
2709.305
2547.207

51806.47
45511.70
39983.00
35126.27
30860.42

60
61
62
63
64

.14673
.15580
.16530
.17525
.18566

52.33217
47.17072
42.41797
38.04955
34.04212

36.61156
31.77806
27.55365
23.86412
20.64305

10
11
12
13
14

.00567
.00628
.00698
.00771
.00843

2390.943
2239.236
2091.405
1947.478
1808.441

27113.45
23821.67
20929.54
18387.60
16152.58

65
66
67
68
69

.19652
.20791
.21990
.23250
.24567

30.37356
27.02202
23.96560
21.18335
18.65618

17.83298
15.38412
13.25274
11.39852
9.786151

15
16
17
18
19

.00910
.00969
.01022
.01068
.01113

1675.740
1550.765
1434.489
1327.316
1229.089

14187.21
12458.96
10939.68
9604.485
8431.646

70
71
72
73
74

.25934
.27343
.28790
.30271
.31795

16.36689
14.29986
12.44047
10.77465
9.288361

8.384521
7.166840
6.110209
5.194646
4.403436

20
21
22
23
24

.01161
.01211
.01263
.01319
.01380

1139.204
1056.917
981.5693
912.5560
849.2391

7401.719
6497.392
5703.256
5006.024
4393.934

75
76
77
78
79

.33372
.35011
.36716
.38485
.40308

7.967346
6.797522
5.765421
4.858520
4.065385

3.721512
3.135299
2.632351
2.201644
1.833310

25
26
27
28
29

.01448
.01524
.01610
.01704
.01806

790.9972
737.2730
687.5556
641.4166
598.5296

3856.640
3384.973
2970.986
2607.520
2288.422

80
81
82
83
84

.42164
.44038
.45916
.47799
.49701

3.375715
2.780106
2.269713
1.835996
1.470563

1.518771
1.250837
1.023484
.8315862
.6707747

30
31
32
33
34

.01916
.02034
.02160
.02297
.02445

558.6170
521.4523
486.8303
454.5473
424.4174

2008.247
1762.244
1546.260
1356.661
1190.208

85
86
87
88
89

.51638
.53591
.55526
.57439
.59330

1.165242
.9124521
.7054031
.5378881
.4041247

.5369390
.4260402
.3345857
.2598379
.1993567

35
36
37
38
39

.02606
.02779
.02967
.03172
.03395

396.2671
369.9369
345.2922
322.2002
300.5388

1044.110
915.8574
803.2806
704.4803
617.7651

90
91
92
93
94

.61194
.62993
.64682
.66258
.67744

.2988012
.2171627
.1550262
.1086688
.07477412

.1509451
.1125648
.08250404
.05938850
.04198065

40
41
42
43
44

.03639
.03907
.04200
.04520
.04867

280.1963
261.0640
243.0451
226.0570
210.0287

541.6702
474.9014
416.3124
364.8993
319.7828

95
96
97
98
99

.69174
.70534
.71804
.73006
.74191

.05047357
.03339330
.02164248
.01373664
.008530748

.02914627
.01984693
.01323419
.008641729
.005530047

45
46
47
48
49

.05241
.05643
.06070
.06527
.07013

194.9043
180.6385
167.1921
154.5305
142.6182

280.1799
245.4219
214.9094
188.1315
164.6328

100
101
102
103
104

.75357
.76517
.77666
.78813
.80054

.005175044
.003060846
.001761093
.0009832935
.0005305740

.003461655
.002116924
.001261417
.0007307196
.0004116452

50
51
52
53
54

.07535
.08091
.08680
.09302
.09958

131.4193
120.8990
111.0276
101.7789
93.12715

144.0184
125.9346
110.0684
96.15067
83.94429

105
106
107
108
109

.81260
.82857
.84835
.88068
.93937

.0002752428
.0001359933
.00006227571
.00002468625
.000006063841

.0002228951
.0001175194
.00005901049
.00002852001
.00001291048

59

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (14.0)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 14.0 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01203
.00374
.00348
.00345
.00354

4790.107
4026.173
3731.143
3483.086
3264.082

100000.0
86898.25
76171.13
66784.38
58560.88

55
56
57
58
59

.10451
.11174
.11936
.12734
.13564

74.85882
68.14979
61.91128
56.12090
50.75869

66.50009
57.88253
50.34554
43.75374
37.98919

5
6
7
8
9

.00371
.00394
.00423
.00458
.00500

3065.134
2881.103
2708.785
2545.911
2390.642

51353.62
45034.73
39494.56
34636.29
30376.56

60
61
62
63
64

.14426
.15324
.16264
.17250
.18281

45.80551
41.24132
37.04434
33.19207
29.66303

32.95057
28.55021
24.71147
21.36497
18.44881

10
11
12
13
14

.00552
.00612
.00681
.00753
.00824

2241.116
2096.069
1954.824
1817.401
1684.758

26641.52
23365.97
20493.14
17972.62
15760.34

65
66
67
68
69

.19358
.20487
.21678
.22929
.24237

26.43685
23.49352
20.81305
18.37633
16.16601

15.90946
13.70067
11.78182
10.11562
8.669484

15
16
17
18
19

.00890
.00948
.00999
.01044
.01088

1558.297
1439.360
1328.883
1227.240
1134.266

13818.42
12113.80
10617.95
9305.667
8154.985

70
71
72
73
74

.25596
.26998
.28438
.29913
.31430

14.16644
12.36345
10.74377
9.294683
8.003544

7.414758
6.326796
5.384552
4.569692
3.866875

20
21
22
23
24

.01134
.01183
.01233
.01287
.01347

1049.361
971.7929
900.9129
836.1281
776.8150

7146.293
6262.167
5487.139
4807.877
4212.611

75
76
77
78
79

.33001
.34636
.36337
.38103
.39924

6.857557
5.844117
4.951207
4.167675
3.483356

3.262310
2.743609
2.299453
1.919841
1.595847

25
26
27
28
29

.01413
.01487
.01571
.01662
.01762

722.3678
672.2448
625.9503
583.0688
543.2836

3691.003
3233.909
2833.419
2482.420
2174.809

80
81
82
83
84

.41779
.43653
.45532
.47416
.49321

2.889110
2.376606
1.938028
1.565850
1.252703

1.319730
1.085003
.8862350
.7188071
.5787875

30
31
32
33
34

.01869
.01983
.02106
.02240
.02383

506.3253
471.9743
440.0314
410.2999
382.6005

1905.195
1668.882
1461.772
1280.283
1121.230

85
86
87
88
89

.51262
.53220
.55161
.57081
.58979

.9914303
.7754101
.5987246
.4559766
.3421516

.4624927
.3663261
.2871852
.2226356
.1705141

35
36
37
38
39

.02541
.02710
.02893
.03094
.03312

356.7662
332.6436
310.1034
289.0184
269.2717

981.8739
859.7549
752.7512
659.0077
576.8759

90
91
92
93
94

.60851
.62659
.64357
.65942
.67437

.2526551
.1833842
.1307377
.09151863
.06288639

.1288801
.09594161
.07019675
.05044075
.03559309

40
41
42
43
44

.03550
.03812
.04100
.04413
.04754

250.7568
233.3701
217.0195
201.6266
187.1238

504.9303
441.9135
386.7146
338.3621
296.0064

95
96
97
98
99

.68875
.70244
.71522
.72732
.73926

.04238990
.02800549
.01812467
.01148733
.007123608

.02466818
.01676814
.01116160
.007275568
.004647640

45
46
47
48
49

.05121
.05516
.05936
.06385
.06864

173.4577
160.5850
148.4682
137.0741
126.3687

258.8931
226.3780
197.8853
172.9248
151.0600

100
101
102
103
104

.75099
.76268
.77426
.78582
.79832

.004315198
.002548606
.001464270
.0008164080
.0004399156

.002904189
.001772898
.001054568
.0006098233
.0003429366

50
51
52
53
54

.07378
.07926
.08506
.09120
.09767

116.3181
106.8891
98.05335
89.78602
82.06264

131.9132
115.1471
100.4634
87.60625
76.35041

105
106
107
108
109

.81049
.82659
.84655
.87922
.93860

.0002279103
.0001124707
.00005144989
.00002037873
.000005003444

.0001853654
.00009756073
.00004890262
.00002359337
.00001066154

60

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (14.2)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 14.2 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01195
.00366
.00340
.00337
.00344

4582.797
3826.647
3538.965
3298.105
3086.153

100000.0
86746.06
75904.56
66434.11
58151.73

55
56
57
58
59

.10258
.10971
.11724
.12513
.13334

65.92340
59.94777
54.39870
49.25519
44.49848

60.38837
52.47076
45.55852
39.52415
34.25675

5
6
7
8
9

.00361
.00383
.00412
.00445
.00487

2894.121
2716.878
2551.226
2394.906
2246.085

50905.51
44563.58
39012.92
34153.98
29901.11

60
61
62
63
64

.14187
.15075
.16006
.16982
.18004

40.11065
36.07300
32.36535
28.96694
25.85799

29.66114
25.65506
22.16669
19.13125
16.49104

10
11
12
13
14

.00538
.00597
.00664
.00736
.00806

2102.919
1964.154
1829.120
1697.828
1571.208

26178.60
22919.75
20066.59
17567.70
15378.29

65
66
67
68
69

.19071
.20191
.21373
.22615
.23915

23.01979
20.43400
18.08237
15.94751
14.01363

14.19627
12.20391
10.47631
8.978987
7.681868

15
16
17
18
19

.00871
.00928
.00978
.01022
.01065

1450.619
1337.360
1232.326
1135.868
1047.810

13459.83
11778.78
10306.22
9016.645
7887.864

70
71
72
73
74

.25266
.26660
.28093
.29561
.31073

12.26650
10.69326
9.281907
8.020931
6.898944

6.558572
5.586437
4.746128
4.020828
3.396467

20
21
22
23
24

.01109
.01157
.01205
.01258
.01315

967.5577
894.3901
827.6695
766.8142
711.2149

6900.106
6035.849
5279.568
4617.900
4039.069

75
76
77
78
79

.32638
.34268
.35965
.37728
.39546

5.904463
5.026212
4.253469
3.576303
2.985682

2.860430
2.401414
2.009130
1.674509
1.389480

25
26
27
28
29

.01380
.01451
.01533
.01622
.01719

660.2816
613.4876
570.3519
530.4717
493.5399

3532.751
3089.835
2702.445
2363.525
2067.020

80
81
82
83
84

.41401
.43274
.45154
.47040
.48947

2.473493
2.032358
1.655371
1.335901
1.067474

1.147057
.9413902
.7675845
.6214818
.4995442

30
31
32
33
34

.01823
.01935
.02055
.02185
.02325

459.2951
427.5243
398.0343
370.6354
345.1546

1807.598
1580.618
1382.037
1208.327
1056.361

85
86
87
88
89

.50891
.52854
.54800
.56727
.58632

.8438245
.6591683
.5083465
.3866660
.2897772

.3984725
.3150650
.2465660
.1908114
.1458844

35
36
37
38
39

.02478
.02644
.02823
.03019
.03232

321.4311
299.3177
278.6900
259.4263
241.4147

923.4467
807.1784
705.4807
616.5423
538.7577

90
91
92
93
94

.60513
.62330
.64036
.65629
.67132

.2137058
.1549106
.1102908
.07710047
.05290600

.1100711
.08179618
.05974228
.04285338
.03018617

40
41
42
43
44

.03465
.03722
.04003
.04311
.04646

224.5536
208.7445
193.8997
179.9447
166.8152

470.7402
411.2689
359.2675
313.7964
274.0350

95
96
97
98
99

.68579
.69956
.71243
.72460
.73662

.03561262
.02349474
.01518367
.009609526
.005950555

.02088421
.01417113
.009416398
.006127230
.003907226

45
46
47
48
49

.05006
.05394
.05807
.06249
.06721

154.4605
142.8390
131.9149
121.6564
112.0311

239.2567
208.8414
182.2362
158.9707
138.6271

100
101
102
103
104

.74844
.76022
.77188
.78352
.79613

.003599418
.002122801
.001217883
.0006780744
.0003648708

.002437247
.001485242
.0008819149
.0005090905
.0002857877

50
51
52
53
54

.07226
.07766
.08338
.08943
.09582

103.0067
94.55173
86.63943
79.24604
72.34839

120.8442
105.3002
91.71129
79.83415
69.45503

105
106
107
108
109

.80838
.82462
.84476
.87776
.93783

.0001887810
.00009304811
.00004252033
.00001682851
.000004129876

.0001542045
.00008101814
.00004053948
.00001952427
.000008807316

61

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (14.4)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 14.4 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01187
.00358
.00332
.00328
.00335

43896.32
36409.03
33602.07
31261.83
29209.22

1000000
865944.1
756394.0
660862.9
577461.4

55
56
57
58
59

.10070
.10775
.11519
.12299
.13111

580.8246
527.5781
478.1994
432.4915
390.2786

548.4761
475.7314
412.3387
357.0977
308.9661

5
6
7
8
9

.00351
.00373
.00400
.00433
.00474

27354.47
25646.34
24052.93
22551.71
21124.46

504620.8
440981.7
385379.9
336792.1
294339.1

60
61
62
63
64

.13954
.14833
.15754
.16722
.17734

351.3930
315.6605
282.8941
252.9025
225.5035

267.0500
230.5780
198.8776
171.3438
147.4393

10
11
12
13
14

.00524
.00582
.00649
.00719
.00789

19752.88
18424.56
17132.84
15877.76
14668.34

257245.2
224828.2
196496.3
171726.0
150061.5

65
66
67
68
69

.18792
.19903
.21076
.22309
.23601

200.5254
177.8003
157.1616
138.4509
121.5247

126.7008
108.7287
93.17379
79.71733
68.08200

15
16
17
18
19

.00853
.00908
.00957
.01000
.01042

13517.79
12438.62
11439.44
10523.51
9688.974

131111.5
114535.9
100041.6
87370.81
76299.36

70
71
72
73
74

.24944
.26330
.27756
.29217
.30722

106.2539
92.52159
80.21911
69.24255
59.48933

58.02496
49.33789
41.84322
35.38680
29.83962

20
21
22
23
24

.01085
.01131
.01179
.01229
.01285

8929.957
8239.358
7610.908
7038.902
6517.389

66628.09
58180.85
50801.92
44357.43
38729.62

75
76
77
78
79

.32282
.33907
.35599
.37359
.39175

50.85642
43.24298
36.55332
30.69904
25.59988

25.08634
21.02389
17.55877
14.60877
12.10093

25
26
27
28
29

.01348
.01417
.01497
.01584
.01678

6040.622
5603.479
5201.298
4830.173
4487.123

33815.44
29524.15
25777.40
22505.17
19647.49

80
81
82
83
84

.41029
.42901
.44782
.46669
.48578

21.18385
17.38561
14.14413
11.40100
9.099351

9.972210
8.169888
6.649863
5.374709
4.312614

30
31
32
33
34

.01780
.01889
.02005
.02133
.02269

4169.618
3875.589
3603.167
3350.518
3115.976

17151.59
14971.64
13067.79
11405.31
9953.480

85
86
87
88
89

.50526
.52493
.54445
.56378
.58290

7.184316
5.605366
4.317528
3.279982
2.455002

3.434038
2.710485
2.117483
1.635805
1.248464

35
36
37
38
39

.02419
.02580
.02755
.02947
.03155

2897.994
2695.157
2506.272
2330.173
2165.791

8685.896
7579.009
6612.536
5768.806
5032.185

90
91
92
93
94

.60178
.62003
.63718
.65320
.66831

1.808199
1.309007
.9307214
.6497505
.4452414

.9403300
.6975579
.5085915
.3641770
.2560799

40
41
42
43
44

.03383
.03635
.03911
.04213
.04542

2012.156
1868.331
1733.482
1606.901
1487.977

4389.191
3827.976
3338.115
2910.525
2537.287

95
96
97
98
99

.68286
.69672
.70966
.72191
.73401

.2992872
.1971700
.1272410
.08041340
.04972319

.1768584
.1197987
.07946438
.05161690
.03285764

45
46
47
48
49

.04896
.05277
.05683
.06118
.06582

1376.228
1271.256
1172.720
1080.315
993.7316

2211.402
1926.905
1678.489
1461.642
1272.366

100
101
102
103
104

.74591
.75777
.76952
.78124
.79394

.03003366
.01768727
.01013293
.005633690
.003027294

.02046009
.01244644
.007377594
.004251314
.002382384

50
51
52
53
54

.07080
.07612
.08176
.08773
.09403

912.6645
836.8151
765.9293
699.7817
638.1527

1107.209
963.1043
837.3499
727.6339
631.9286

105
106
107
108
109

.80629
.82267
.84298
.87630
.93706

.001564223
.0007700550
.0003515239
.0001390146
.00003409974

.001283233
.0006730242
.0003361759
.0001616231
.00007278003

62

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (14.6)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 14.6 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01180
.00351
.00325
.00320
.00327

42094.10
34677.62
31937.15
29661.91
27672.86

1000000
864432.8
753756.1
657408.9
573440.8

55
56
57
58
59

.09889
.10585
.11320
.12091
.12894

511.9853
464.5196
420.5615
379.9268
342.4505

498.2360
431.4005
373.2625
322.6924
278.7108

5
6
7
8
9

.00342
.00363
.00390
.00422
.00462

25880.33
24233.17
22699.56
21257.03
19887.46

500232.8
436384.1
380696.5
332118.6
289748.1

60
61
62
63
64

.13728
.14598
.15510
.16468
.17471

307.9759
276.3409
247.3725
220.8943
196.7388

240.4789
207.2734
178.4650
153.4889
131.8449

10
11
12
13
14

.00511
.00568
.00634
.00704
.00772

18572.69
17300.45
16064.10
14863.65
13707.82

252790.8
220549.6
192420.5
167870.5
146436.3

65
66
67
68
69

.18520
.19622
.20786
.22010
.23294

174.7483
154.7691
136.6494
120.2449
105.4252

113.1021
96.88960
82.88349
70.78943
60.35168

15
16
17
18
19

.00835
.00890
.00938
.00980
.01020

12609.44
11580.59
10629.53
9759.287
8967.929

127720.8
111379.2
97114.59
84666.52
73808.71

70
71
72
73
74

.24629
.26008
.27426
.28880
.30379

92.07297
80.08239
69.35496
59.79687
51.31577

51.34680
43.58333
36.89831
31.15043
26.22149

20
21
22
23
24

.01062
.01107
.01153
.01202
.01256

8249.629
7597.406
7005.099
6467.114
5977.639

64340.65
56085.37
48886.74
42610.71
37139.58

75
76
77
78
79

.31933
.33553
.35241
.36997
.38811

43.81924
37.21709
31.42396
26.36116
21.95737

22.00609
18.41026
15.34909
12.74804
10.54119

25
26
27
28
29

.01317
.01385
.01463
.01547
.01639

5531.078
5122.453
4747.240
4401.656
4082.811

32370.56
28213.30
24589.92
21430.97
18677.03

80
81
82
83
84

.40663
.42535
.44416
.46303
.48215

18.14871
14.87734
12.08932
9.733198
7.759020

8.671694
7.092022
5.762462
4.649345
3.724078

30
31
32
33
34

.01738
.01845
.01958
.02082
.02216

3788.250
3515.969
3264.158
3031.048
2815.031

16275.96
14182.51
12357.40
10766.47
9379.567

85
86
87
88
89

.50166
.52137
.54094
.56033
.57952

6.118732
4.768193
3.668193
2.783226
2.080563

2.960225
2.332427
1.818957
1.402734
1.068713

35
36
37
38
39

.02362
.02520
.02691
.02878
.03081

2614.621
2428.460
2255.401
2094.330
1944.224

8170.787
7117.100
6198.693
5398.329
4700.797

90
91
92
93
94

.59848
.61681
.63403
.65013
.66532

1.530445
1.106482
.7856723
.5477441
.3748244

.8035389
.5950429
.4330903
.3095732
.2173040

40
41
42
43
44

.03305
.03552
.03822
.04118
.04441

1804.158
1673.241
1550.680
1435.804
1328.032

4092.991
3563.419
3101.990
2699.926
2349.586

95
96
97
98
99

.67995
.69389
.70691
.71924
.73142

.2516021
.1655211
.1066645
.06731285
.04156272

.1498164
.1013042
.06707937
.04349605
.02763985

45
46
47
48
49

.04789
.05164
.05564
.05991
.06448

1226.903
1132.041
1043.117
959.8418
881.9206

2044.236
1778.136
1546.196
1344.090
1167.995

100
101
102
103
104

.74339
.75534
.76717
.77898
.79178

.02506849
.01474200
.008433533
.004682239
.002512553

.01718099
.01043343
.006173597
.003551306
.001986635

50
51
52
53
54

.06939
.07463
.08019
.08608
.09230

809.0636
740.9884
677.4540
618.2468
563.1590

1014.612
881.0186
764.6454
663.2962
575.0478

105
106
107
108
109

.80422
.82072
.84120
.87485
.93630

.001296535
.0006375018
.0002907091
.0001148737
.00002816506

.001068202
.0005592678
.0002788670
.0001338367
.00006016246

63

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (14.8)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 14.8 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01173
.00344
.00317
.00312
.00319

40410.46
33061.64
30384.52
28171.14
26242.53

1000000
862926.8
751132.1
653979.0
569455.1

55
56
57
58
59

.09713
.10400
.11127
.11889
.12683

451.5184
409.1884
370.0401
333.9008
300.6165

452.6736
391.2672
337.9480
291.6534
251.4634

5
6
7
8
9

.00333
.00353
.00380
.00411
.00450

24509.10
22919.82
21442.92
20056.00
18741.04

495890.6
431842.5
376078.1
327517.9
285236.6

60
61
62
63
64

.13509
.14369
.15272
.16221
.17215

270.0407
242.0226
216.4022
193.0171
171.7132

216.5912
186.3589
160.1778
137.5210
117.9228

10
11
12
13
14

.00498
.00555
.00620
.00689
.00756

17480.06
16260.86
15076.88
13928.05
12822.85

248421.2
216359.7
188436.1
164108.0
142904.9

65
66
67
68
69

.18255
.19348
.20503
.21719
.22994

152.3458
134.7745
118.8606
104.4730
91.49314

100.9830
86.35695
73.74471
62.87442
53.51034

15
16
17
18
19

.00818
.00872
.00919
.00960
.01000

11773.70
10792.29
9886.531
9059.236
8308.392

124423.6
108314.8
94278.12
82050.42
71403.50

70
71
72
73
74

.24321
.25692
.27103
.28550
.30043

79.81451
69.34118
59.98401
51.65831
44.28097

45.44692
38.50829
32.54490
27.42731
23.04726

20
21
22
23
24

.01041
.01084
.01129
.01176
.01229

7628.234
7011.894
6453.322
5947.033
5487.351

62135.54
54068.82
47046.91
40935.63
35617.42

75
76
77
78
79

.31591
.33205
.34889
.36642
.38453

37.76911
32.04206
27.02370
22.64398
18.83952

19.30845
16.12529
13.42062
11.12695
9.184710

25
26
27
28
29

.01288
.01354
.01430
.01512
.01602

5068.831
4686.631
4336.367
4014.372
3717.845

30989.78
26962.79
23459.07
20409.77
17756.08

80
81
82
83
84

.40303
.42174
.44055
.45943
.47857

15.55367
12.73520
10.33646
8.312117
6.618292

7.542621
6.157879
4.994729
4.022891
3.216682

30
31
32
33
34

.01699
.01802
.01913
.02034
.02165

3444.406
3192.114
2959.218
2744.008
2544.938

15446.44
13436.24
11686.77
10164.44
8839.661

85
86
87
88
89

.49811
.51786
.53747
.55692
.57617

5.212902
4.057377
3.117529
2.362471
1.763806

2.552447
2.007626
1.562931
1.203193
.9150906

35
36
37
38
39

.02307
.02462
.02629
.02812
.03011

2360.578
2189.624
2030.976
1883.568
1746.424

7687.045
6684.075
5811.405
5052.230
4391.753

90
91
92
93
94

.59521
.61362
.63092
.64710
.66236

1.295775
.9355941
.6634436
.4619020
.3156468

.6868352
.5077345
.3689008
.2632311
.1844524

40
41
42
43
44

.03230
.03471
.03737
.04027
.04345

1618.661
1499.430
1387.981
1283.674
1185.958

3817.244
3317.560
2882.936
2504.893
2176.063

95
96
97
98
99

.67707
.69109
.70419
.71659
.72885

.2115836
.1389978
.08944472
.05636507
.03475297

.1269459
.08568984
.05664137
.03666379
.02325765

45
46
47
48
49

.04687
.05055
.05448
.05869
.06319

1094.396
1008.628
928.3411
853.2584
783.1006

1889.965
1641.083
1424.534
1236.174
1072.345

100
101
102
103
104

.74090
.75292
.76484
.77673
.78962

.02093107
.01229124
.007021470
.003892769
.002086030

.01443182
.008748689
.005167693
.002967490
.001657151

50
51
52
53
54

.06802
.07319
.07868
.08449
.09063

717.5926
656.4674
599.4972
546.4793
497.2175

929.9006
806.0543
698.3643
604.7448
523.3731

105
106
107
108
109

.80215
.81878
.83944
.87341
.93554

.001075016
.0005279417
.0002404957
.00009495673
.00002327103

.0008894874
.0004648889
.0002314031
.0001108639
.00004974886

64

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (15.0)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 15.0 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01166
.00338
.00310
.00305
.00311

38835.62
31551.50
28934.79
26780.35
24909.25

1000000
861426.1
748521.7
650572.9
565504.0

55
56
57
58
59

.09542
.10222
.10940
.11693
.12479

398.3796
360.6143
325.7354
293.5816
264.0088

411.3465
354.9279
306.0276
263.6464
226.9205

5
6
7
8
9

.00325
.00344
.00370
.00401
.00439

23232.04
21697.73
20274.66
18940.50
17677.31

491593.4
427355.8
371523.5
322988.8
280802.9

60
61
62
63
64

.13295
.14147
.15041
.15981
.16965

236.8804
212.0562
189.3884
168.7273
149.9315

195.1118
167.5857
143.7915
123.2378
105.4914

10
11
12
13
14

.00486
.00542
.00606
.00674
.00741

16467.26
15298.29
14163.88
13063.88
12006.54

244134.4
212256.4
184540.9
160436.2
139464.5

65
66
67
68
69

.17997
.19080
.20226
.21434
.22701

132.8683
117.4091
103.4276
90.80454
79.43214

90.18022
76.98471
65.62693
55.85593
47.45446

15
16
17
18
19

.00802
.00855
.00901
.00941
.00980

11003.90
10067.25
9204.175
8417.281
7704.487

121217.0
105339.8
91529.21
79519.51
69080.65

70
71
72
73
74

.24020
.25383
.26787
.28227
.29713

69.21385
60.06268
51.89801
44.64341
38.22409

40.23349
34.03154
28.71140
24.15454
20.26184

20
21
22
23
24

.01020
.01062
.01105
.01152
.01203

7060.086
6477.326
5950.266
5473.531
5041.579

60009.64
52128.10
45279.35
39329.16
34160.14

75
76
77
78
79

.31255
.32864
.34543
.36293
.38101

32.56571
27.59618
23.24758
19.45758
16.16986

16.94537
14.12717
11.73720
9.714312
8.004703

25
26
27
28
29

.01261
.01325
.01398
.01479
.01566

4649.108
4291.416
3964.250
3664.058
3388.124

29670.14
25769.75
22382.06
19438.89
16882.02

80
81
82
83
84

.39949
.41819
.43700
.45589
.47504

13.33416
10.90513
8.840675
7.100852
5.647121

6.562150
5.348094
4.330358
3.481723
2.779125

30
31
32
33
34

.01661
.01762
.01870
.01989
.02116

3134.145
2900.239
2684.711
2485.913
2302.356

14660.53
12730.43
11053.61
9597.037
8331.692

85
86
87
88
89

.49460
.51439
.53405
.55355
.57287

4.442619
3.453646
2.650388
2.005972
1.495756

2.201409
1.728506
1.343297
1.032314
.7837623

35
36
37
38
39

.02255
.02406
.02569
.02748
.02943

2132.664
1975.588
1830.072
1695.095
1569.727

7232.710
6278.083
5448.926
4728.865
4103.513

90
91
92
93
94

.59197
.61046
.62784
.64409
.65944

1.097443
.7913538
.5604113
.3896390
.2658983

.5872417
.4333562
.3143128
.2238894
.1566119

40
41
42
43
44

.03158
.03394
.03655
.03940
.04252

1453.124
1344.481
1243.084
1148.326
1059.685

3560.507
3089.048
2679.693
2324.252
2015.624

95
96
97
98
99

.67423
.68832
.70149
.71397
.72630

.1779879
.1167625
.07502937
.04721328
.02906848

.1075977
.07250332
.04784168
.03091391
.01957612

45
46
47
48
49

.04588
.04950
.05337
.05751
.06194

976.7442
899.1610
826.6384
758.9113
695.7146

1747.576
1514.805
1312.632
1137.087
984.6751

100
101
102
103
104

.73843
.75053
.76253
.77450
.78749

.01748226
.01025129
.005847768
.003237484
.001732488

.01212623
.007338238
.004327027
.002480425
.001382748

50
51
52
53
54

.06670
.07180
.07721
.08294
.08900

636.7881
581.8794
530.7730
483.2771
439.2067

852.3911
737.5827
637.9293
551.4507
476.4200

105
106
107
108
109

.80010
.81686
.83768
.87197
.93478

.0008916403
.0004373560
.0001990217
.00007851913
.00001923379

.0007409089
.0003865612
.0001920801
.00009186439
.00004115137

65

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (15.2)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 15.2 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01159
.00332
.00304
.00298
.00303

37360.73
30138.56
27579.52
25481.27
23664.97

1000000
859930.6
745925.0
647190.3
561587.1

55
56
57
58
59

.09377
.10048
.10758
.11503
.12280

351.6582
317.9518
286.8644
258.2454
231.9601

373.8546
322.0182
277.1700
238.3706
204.8094

5
6
7
8
9

.00317
.00336
.00361
.00391
.00428

22041.24
20559.21
19187.28
17903.20
16689.13

487340.9
422923.5
367031.9
318530.0
276445.7

60
61
62
63
64

.13088
.13931
.14816
.15747
.16722

207.8811
185.8784
165.8155
147.5545
130.9655

175.7945
150.7315
129.1058
110.4592
94.38871

10
11
12
13
14

.00475
.00530
.00593
.00660
.00726

15527.38
14406.01
13318.54
12264.78
11252.72

239929.0
208237.9
180732.8
156852.7
136112.8

65
66
67
68
69

.17745
.18820
.19957
.21156
.22414

115.9269
102.3212
90.03310
78.95429
68.98690

80.54893
68.64332
58.41458
49.63109
42.09272

15
16
17
18
19

.00787
.00839
.00884
.00924
.00961

10294.04
9399.660
8576.837
7827.982
7150.951

118098.4
102451.5
88865.02
77070.86
66837.20

70
71
72
73
74

.23725
.25081
.26478
.27911
.29390

60.04331
52.04472
44.91822
38.59483
33.00730

35.62567
30.08169
25.33497
21.27699
17.81704

20
21
22
23
24

.01000
.01041
.01083
.01128
.01178

6540.098
5988.789
5491.189
5042.031
4635.907

57959.98
50260.23
43581.09
37788.35
32764.86

75
76
77
78
79

.30926
.32530
.34204
.35950
.37755

28.08896
23.77536
20.00595
16.72522
13.88316

14.87487
12.37948
10.26732
8.483014
6.977965

25
26
27
28
29

.01234
.01296
.01368
.01447
.01532

4267.656
3932.709
3626.943
3346.918
3090.001

28408.85
24631.42
21356.24
18515.76
16052.40

80
81
82
83
84

.39601
.41470
.43350
.45240
.47156

11.43518
9.341134
7.563832
6.068081
4.820029

5.710512
4.645937
3.755290
3.014111
2.401698

30
31
32
33
34

.01625
.01723
.01829
.01945
.02069

2853.963
2636.980
2437.412
2253.672
2084.324

13915.88
12062.83
10455.76
9062.210
7853.722

85
86
87
88
89

.49115
.51097
.53068
.55023
.56961

3.787385
2.940700
2.253971
1.703817
1.268850

1.899138
1.488579
1.154831
.8859382
.6714621

35
36
37
38
39

.02205
.02352
.02512
.02687
.02878

1928.048
1783.645
1650.101
1526.442
1411.777

6805.950
5897.393
5109.628
4426.705
3834.643

90
91
92
93
94

.58878
.60734
.62480
.64112
.65654

.9297660
.6695662
.4735320
.3287871
.2240628

.5022262
.3699754
.2678769
.1904812
.1330114

40
41
42
43
44

.03088
.03320
.03576
.03856
.04162

1305.305
1206.259
1113.961
1027.836
947.3879

3321.439
2876.634
2491.095
2156.919
1867.263

95
96
97
98
99

.67140
.68558
.69882
.71137
.72377

.1497751
.09811602
.06295772
.03956032
.02432173

.09122469
.06136385
.04042094
.02607350
.01648228

45
46
47
48
49

.04493
.04849
.05230
.05638
.06074

872.2211
802.0092
736.4696
675.3497
618.3981

1616.133
1398.439
1209.693
1046.095
904.3065

100
101
102
103
104

.73598
.74816
.76023
.77229
.78536

.01460649
.008552713
.004871866
.002693395
.001439341

.01019206
.006157058
.003624235
.002073950
.001154145

50
51
52
53
54

.06543
.07046
.07579
.08145
.08743

565.3685
516.0226
470.1569
427.5902
388.1477

781.4604
675.0316
582.8158
502.9338
433.7500

105
106
107
108
109

.79806
.81495
.83594
.87054
.93403

.0007397899
.0003624333
.0001647546
.00006494852
.00001590225

.0006173447
.0003215337
.0001594909
.00007614584
.00003405091

66

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (15.4)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 15.4 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01153
.00326
.00298
.00291
.00296

35977.79
28814.98
26311.04
24266.43
22502.37

1000000
858440.2
743341.7
643831.2
557704.0

55
56
57
58
59

.09217
.09880
.10582
.11319
.12087

310.5596
280.4639
252.7449
227.2621
203.8899

339.8361
292.2092
251.0767
215.5558
184.8858

5
6
7
8
9

.00309
.00327
.00352
.00381
.00418

20929.59
19497.31
18174.02
16937.52
15770.07

483132.5
418544.7
362602.3
314140.3
272163.5

60
61
62
63
64

.12886
.13720
.14597
.15519
.16486

182.5096
163.0005
145.2365
129.0909
114.4444

158.4183
135.5973
115.9416
99.02436
84.47087

10
11
12
13
14

.00464
.00518
.00580
.00647
.00712

14654.16
13577.92
12534.96
11525.01
10555.83

235803.0
204302.3
177009.7
153355.3
132847.1

65
66
67
68
69

.17499
.18565
.19694
.20884
.22135

101.1854
89.20668
78.40322
68.67643
59.93749

71.96036
61.21792
52.00537
44.10902
37.34455

15
16
17
18
19

.00772
.00824
.00868
.00906
.00943

9638.744
8784.306
7999.470
7286.457
6643.067

115065.2
99647.18
86282.80
74701.66
64670.32

70
71
72
73
74

.23437
.24786
.26175
.27601
.29074

52.10696
45.11346
38.89107
33.37757
28.51247

31.55222
26.59597
22.36046
18.74636
15.67073

20
21
22
23
24

.00981
.01021
.01062
.01106
.01154

6063.716
5541.884
5071.846
4648.441
4266.392

55983.71
48462.36
41949.31
36310.43
31428.84

75
76
77
78
79

.30603
.32201
.33871
.35612
.37415

24.23602
20.49059
17.22217
14.38140
11.92382

13.06031
10.85049
8.983608
7.409527
6.084372

25
26
27
28
29

.01209
.01269
.01339
.01416
.01500

3920.676
3606.855
3320.931
3059.573
2820.230

27203.23
23545.23
20379.10
17637.96
15264.88

80
81
82
83
84

.39259
.41126
.43006
.44895
.46812

9.809900
8.004081
6.473520
5.187209
4.115409

4.970598
4.036952
3.257395
2.609954
2.076054

30
31
32
33
34

.01590
.01686
.01790
.01902
.02024

2600.743
2399.347
2214.456
2044.540
1888.217

13210.24
11431.31
9891.203
8558.038
7403.930

85
86
87
88
89

.48774
.50759
.52734
.54694
.56638

3.229833
2.504744
1.917462
1.447639
1.076711

1.638791
1.282288
.9930675
.7605196
.5754070

35
36
37
38
39

.02157
.02301
.02457
.02629
.02816

1744.219
1611.394
1488.773
1375.423
1270.495

6405.045
5540.388
4791.992
4144.328
3583.810

90
91
92
93
94

.58562
.60425
.62178
.63818
.65367

.7879604
.5667027
.4002497
.2775278
.1888703

.4296350
.3159511
.2283647
.1621035
.1129993

40
41
42
43
44

.03022
.03249
.03500
.03775
.04076

1173.224
1082.882
998.8260
920.5093
847.4621

3098.797
2679.156
2316.063
2001.892
1730.051

95
96
97
98
99

.66861
.68285
.69617
.70879
.72126

.1260748
.08247389
.05284540
.03315861
.02035673

.07736528
.05195088
.03416122
.02199749
.01388154

45
46
47
48
49

.04401
.04752
.05126
.05528
.05958

779.3086
715.7383
656.4824
601.3005
549.9542

1494.780
1291.190
1114.984
962.5233
830.6202

100
101
102
103
104

.73354
.74580
.75795
.77009
.78325

.01220776
.007137916
.004060159
.002241483
.001196190

.008568980
.005167577
.003036524
.001734624
.0009636387

50
51
52
53
54

.06420
.06915
.07442
.08000
.08591

502.2106
457.8452
416.6654
378.5003
343.1853

716.5401
617.8803
532.5473
458.7587
394.9659

105
106
107
108
109

.79604
.81305
.83420
.86912
.93328

.0006140030
.0003004446
.0001364326
.00005374110
.00001315212

.0005145506
.0002675307
.0001324737
.00006313738
.00002818485

67

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (15.6)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 15.6 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01147
.00320
.00292
.00285
.00289

34679.54
27573.67
25122.43
23129.06
21414.85

1000000
856955.0
740771.8
640495.3
553854.5

55
56
57
58
59

.09061
.09717
.10410
.11139
.11899

274.3898
247.5074
222.7823
200.0834
179.2935

308.9642
265.2042
227.4788
194.9585
166.9299

5
6
7
8
9

.00302
.00320
.00343
.00372
.00408

19890.65
18505.76
17228.74
16037.48
14914.34

478967.6
414218.7
358233.7
309818.6
267954.9

60
61
62
63
64

.12690
.13516
.14383
.15297
.16255

160.3023
142.9977
127.2636
112.9832
100.0470

142.7855
122.0049
104.1391
88.79008
75.60967

10
11
12
13
14

.00453
.00507
.00568
.00634
.00699

13841.95
12808.56
11807.82
10839.41
9910.862

231755.0
200447.6
173369.5
149941.7
129665.3

65
66
67
68
69

.17259
.18317
.19437
.20619
.21861

88.35301
77.80305
68.30156
59.75888
52.09442

64.30011
54.60657
46.30869
39.20935
33.13885

15
16
17
18
19

.00758
.00809
.00852
.00890
.00925

9033.159
8216.498
7467.540
6788.325
6176.602

112115.0
96924.29
83779.90
72409.21
62577.26

70
71
72
73
74

.23156
.24496
.25878
.27297
.28763

45.23614
39.11941
33.68465
28.87575
24.63831

27.95041
23.51917
19.73944
16.52035
13.78604

20
21
22
23
24

.00962
.01001
.01041
.01084
.01131

5626.853
5132.672
4688.439
4289.102
3929.511

54078.06
46731.75
40381.30
34892.71
30149.48

75
76
77
78
79

.30287
.31879
.33544
.35281
.37080

20.91878
17.66565
14.83077
12.37018
10.24441

11.46969
9.512519
7.862213
6.473401
5.306470

25
26
27
28
29

.01184
.01243
.01312
.01387
.01469

3604.778
3310.591
3043.077
2799.010
2575.918

26050.72
22508.69
19448.24
16803.19
14517.26

80
81
82
83
84

.38922
.40788
.42667
.44556
.46474

8.418399
6.860659
5.542181
4.435646
3.514928

4.327595
3.508646
2.826209
2.260553
1.795017

30
31
32
33
34

.01557
.01651
.01752
.01862
.01981

2371.712
2184.682
2013.298
1856.081
1711.705

12541.52
10833.86
9358.027
8082.717
6980.611

85
86
87
88
89

.48437
.50426
.52405
.54370
.56319

2.755246
2.134102
1.631713
1.230372
.9139576

1.414495
1.104871
.8541863
.6530286
.4932248

35
36
37
38
39

.02111
.02252
.02405
.02573
.02756

1578.949
1456.711
1344.061
1240.108
1144.040

6028.389
5205.558
4494.601
3880.406
3349.778

90
91
92
93
94

.58249
.60120
.61880
.63527
.65083

.6679955
.4797949
.3384163
.2343349
.1592563

.3676355
.2698892
.1947344
.1379921
.09602523

40
41
42
43
44

.02957
.03181
.03427
.03697
.03993

1055.131
972.6885
896.1012
824.8511
758.4929

2891.426
2495.543
2153.601
1858.247
1603.134

95
96
97
98
99

.66584
.68016
.69355
.70623
.71878

.1061589
.06934780
.04437164
.02780182
.01704364

.06563019
.04399451
.02887932
.01856413
.01169465

45
46
47
48
49

.04313
.04658
.05026
.05422
.05845

696.6698
639.0868
585.4881
535.6453
489.3326

1382.726
1192.332
1027.835
885.7559
763.0505

100
101
102
103
104

.73113
.74346
.75569
.76790
.78116

.01020628
.005959100
.003384799
.001866006
.0009944414

.007206536
.004338428
.002544897
.001451265
.0008048290

50
51
52
53
54

.06301
.06790
.07309
.07860
.08443

446.3298
406.4252
369.4373
335.2047
303.5725

657.1118
565.6542
486.6905
418.5304
359.7082

105
106
107
108
109

.79403
.81116
.83247
.86770
.93253

.0005097714
.0002491402
.0001130164
.00004448226
.00001088118

.0004290081
.0002226686
.0001100685
.00005236823
.00002333700

68

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (15.8)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 15.8 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01141
.00315
.00286
.00279
.00283

33459.42
26408.21
24007.40
22063.03
20396.43

1000000
855475.0
738215.2
637182.4
550038.1

55
56
57
58
59

.08910
.09558
.10244
.10965
.11717

242.5425
218.5211
196.4580
176.2312
157.7315

280.9430
240.7353
206.1340
176.3600
150.7444

5
6
7
8
9

.00295
.00312
.00335
.00363
.00399

18918.57
17578.85
16345.90
15197.70
14116.70

474845.7
409944.7
353925.0
305563.6
263818.5

60
61
62
63
64

.12499
.13316
.14176
.15080
.16030

140.8561
125.5014
111.5601
98.92488
87.49535

128.7183
109.7952
93.55537
79.62854
67.69100

10
11
12
13
14

.00443
.00496
.00557
.00622
.00686

13085.66
12092.97
11132.31
10203.32
9313.310

227783.3
196672.2
169810.3
146609.8
126565.0

65
66
67
68
69

.17026
.18074
.19186
.20359
.21593

77.17798
67.88318
59.52389
52.01864
45.29430

57.46647
48.71885
41.24430
34.86104
29.41287

15
16
17
18
19

.00744
.00794
.00837
.00874
.00909

8472.924
7692.017
6976.968
6329.647
5747.757

109245.3
94280.31
81353.73
70190.89
60555.38

70
71
72
73
74

.22880
.24213
.25588
.27000
.28459

39.28556
33.93393
29.18556
24.98987
21.29794

24.76495
20.80274
17.42941
14.56184
12.13070

20
21
22
23
24

.00945
.00983
.01022
.01063
.01109

5225.845
4757.618
4337.564
3960.735
3622.108

52240.42
45065.77
38874.46
33532.67
28924.27

75
76
77
78
79

.29976
.31563
.33222
.34956
.36751

18.06178
15.23535
12.77572
10.64378
8.804455

10.07505
8.341428
6.882385
5.656867
4.629120

25
26
27
28
29

.01161
.01219
.01285
.01358
.01439

3316.926
3041.002
2790.582
2562.542
2354.489

24948.91
21519.46
18561.40
16009.26
13807.45

80
81
82
83
84

.38590
.40455
.42333
.44222
.46141

7.226651
5.882500
4.746373
3.794200
3.003029

3.768674
3.050217
2.452702
1.958414
1.552414

30
31
32
33
34

.01525
.01617
.01715
.01823
.01939

2164.399
1990.620
1831.670
1686.129
1552.716

11907.71
10268.59
8854.440
7634.550
6582.165

85
86
87
88
89

.48106
.50097
.52080
.54049
.56004

2.351146
1.818886
1.388990
1.046045
.7760524

1.221208
.9522457
.7349190
.5608779
.4228929

35
36
37
38
39

.02067
.02204
.02354
.02519
.02698

1430.262
1317.710
1214.168
1118.784
1030.786

5674.478
4891.490
4216.133
3633.704
3131.394

90
91
92
93
94

.57940
.59817
.61584
.63238
.64801

.5664747
.4063439
.2862263
.1979273
.1343284

.3146677
.2306054
.1661024
.1174997
.08162387

40
41
42
43
44

.02896
.03115
.03356
.03622
.03913

949.4804
874.2097
804.3943
739.5429
679.2334

2698.255
2324.798
2002.787
1725.132
1485.723

95
96
97
98
99

.66309
.67749
.69094
.70369
.71631

.08941767
.05832947
.03726861
.02331793
.01427438

.05569097
.03726738
.02442118
.01567125
.009855199

45
46
47
48
49

.04227
.04567
.04930
.05319
.05736

623.1273
570.9443
522.4413
477.4016
435.6111

1279.245
1101.194
947.6312
815.2283
701.0802

100
101
102
103
104

.72873
.74114
.75344
.76574
.77907

.008535708
.004976581
.002822697
.001553935
.0008269905

.006062532
.003643419
.002133518
.001214569
.0006724007

50
51
52
53
54

.06186
.06668
.07180
.07724
.08300

396.8620
360.9548
327.7184
297.0007
268.6560

602.7025
517.9216
444.8516
381.8902
327.6507

105
106
107
108
109

.79203
.80928
.83075
.86629
.93178

.0004233726
.0002066644
.00009364998
.00003683067
.000009005314

.0003577992
.0001853882
.00009148195
.00004344997
.00001932929

69

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (16.0)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 16.0 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01136
.00309
.00280
.00273
.00277

32311.43
25312.75
22960.26
21062.76
19441.68

1000000
854000.0
735671.8
633892.3
546254.6

55
56
57
58
59

.08764
.09404
.10082
.10795
.11539

214.4882
193.0149
173.3199
155.2891
138.8212

255.5051
218.5606
186.8238
159.5634
136.1523

5
6
7
8
9

.00288
.00305
.00327
.00355
.00390

18008.07
16711.43
15520.50
14413.30
13372.39

470766.3
405722.2
349675.6
301374.3
259752.8

60
61
62
63
64

.12313
.13122
.13973
.14870
.15810

123.8204
110.1910
97.83375
86.65026
76.54835

116.0579
98.82526
84.06284
71.42573
60.61323

10
11
12
13
14

.00434
.00486
.00546
.00610
.00673

12380.68
11426.67
10504.10
9612.552
8759.106

223886.3
192974.2
166330.1
143357.5
123544.0

65
66
67
68
69

.16798
.17838
.18941
.20106
.21332

67.44241
59.25063
51.89374
45.29773
39.39623

51.36906
43.47450
36.74110
31.00125
26.11120

15
16
17
18
19

.00731
.00781
.00823
.00859
.00893

7954.104
7207.060
6524.083
5906.881
5353.115

106453.8
91712.84
79001.84
68044.18
58602.15

70
71
72
73
74

.22611
.23936
.25303
.26708
.28160

34.13007
29.44631
25.29630
21.63445
18.41678

21.94711
18.40395
15.39301
12.83831
10.67648

20
21
22
23
24

.00928
.00965
.01003
.01043
.01088

4857.397
4413.550
4016.167
3660.403
3341.359

50468.23
43461.91
37426.30
32227.84
27750.84

75
76
77
78
79

.29671
.31252
.32907
.34636
.36428

15.60029
13.14383
11.00912
9.161359
7.569391

8.851970
7.316169
6.026052
4.944478
4.039183

25
26
27
28
29

.01138
.01195
.01260
.01331
.01410

3054.407
2795.481
2560.943
2347.768
2153.640

23895.49
20575.30
17716.42
15254.13
13133.49

80
81
82
83
84

.38264
.40127
.42004
.43893
.45812

6.205643
5.045441
4.066149
3.246558
2.566501

3.282723
2.652326
2.129078
1.697078
1.342937

30
31
32
33
34

.01494
.01584
.01681
.01786
.01899

1976.601
1815.050
1667.559
1532.756
1409.412

11306.95
9733.711
8378.752
7211.943
6207.092

85
86
87
88
89

.47778
.49773
.51759
.53732
.55692

2.006953
1.550722
1.182748
.8896138
.6591637

1.054601
.8209148
.6324688
.4818574
.3626863

35
36
37
38
39

.02024
.02159
.02305
.02467
.02642

1296.403
1192.717
1097.499
1009.936
929.2905

5341.901
4596.864
3955.354
3403.073
2927.588

90
91
92
93
94

.57635
.59518
.61292
.62953
.64522

.4805348
.3442463
.2421616
.1672292
.1133384

.2694036
.1970931
.1417191
.1000783
.06940181

40
41
42
43
44

.02836
.03051
.03288
.03549
.03836

854.9022
786.1470
722.4751
663.4206
608.5837

2518.291
2166.001
1862.768
1601.758
1377.092

95
96
97
98
99

.66037
.67484
.68836
.70118
.71386

.07534050
.04907745
.03131266
.01956349
.01195891

.04727036
.03157793
.02065722
.01323303
.008307529

45
46
47
48
49

.04145
.04479
.04836
.05220
.05631

557.6431
510.3329
466.4222
425.7052
387.9794

1183.666
1017.161
873.8083
750.4238
644.2370

100
101
102
103
104

.72636
.73884
.75121
.76358
.77701

.007140883
.004157403
.002354706
.001294476
.0006879606

.005101655
.003060672
.001789181
.001016789
.0005619368

50
51
52
53
54

.06074
.06550
.07055
.07592
.08161

353.0487
320.7253
290.8478
263.2731
237.8642

552.8808
474.2891
406.6725
348.5128
298.4983

105
106
107
108
109

.79004
.80741
.82904
.86488
.93103

.0003517320
.0001714863
.00007762752
.00003050525
.000007455278

.0002985033
.0001543983
.00007605826
.00003606211
.00001601504

70

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (16.2)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 16.2 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01130
.00304
.00275
.00268
.00271

31230.14
24281.98
21975.81
20123.21
18545.66

1000000
852530.1
733141.6
630624.8
542503.5

55
56
57
58
59

.08622
.09255
.09925
.10630
.11366

189.7635
170.5608
152.9730
136.8940
122.2293

232.4085
198.4614
169.3512
144.3913
122.9942

5
6
7
8
9

.00282
.00298
.00320
.00347
.00381

17154.34
15898.84
14747.97
13679.85
12677.12

466728.8
401550.3
345484.3
297249.5
255756.7

60
61
62
63
64

.12133
.12933
.13776
.14664
.15596

108.8901
96.78766
85.83068
75.92863
66.99703

104.6613
88.96752
75.54739
64.07992
54.28584

10
11
12
13
14

.00424
.00476
.00535
.00599
.00661

11722.85
10805.63
9919.266
9063.293
8244.576

220062.6
189351.9
162927.1
140182.8
120600.1

65
66
67
68
69

.16575
.17607
.18701
.19858
.21076

58.95751
51.73541
45.25854
39.45969
34.27864

45.92748
38.80230
32.73609
27.57438
23.18490

15
16
17
18
19

.00718
.00767
.00809
.00844
.00877

7473.146
6758.197
6105.576
5516.835
4989.600

103738.3
89219.53
76721.81
65966.66
56715.13

70
71
72
73
74

.22347
.23664
.25024
.26422
.27867

29.66179
25.56122
21.93301
18.73606
15.93084

19.45394
16.28520
13.59746
11.32123
9.398653

20
21
22
23
24

.00912
.00948
.00985
.01024
.01068

4518.550
4097.619
3721.506
3385.470
3084.731

48759.05
41917.74
36034.45
30975.90
26626.91

75
76
77
78
79

.29372
.30947
.32597
.34321
.36110

13.47883
11.34325
9.489962
7.888007
6.509712

7.779103
6.418376
5.277475
4.322804
3.525255

25
26
27
28
29

.01117
.01172
.01236
.01306
.01382

2814.788
2571.694
2351.922
2152.545
1971.319

22888.24
19674.09
16911.27
14535.82
12493.50

80
81
82
83
84

.37943
.39804
.41680
.43568
.45488

5.330621
4.328893
3.484531
2.778849
2.194126

2.860112
2.306894
1.848605
1.470979
1.162015

30
31
32
33
34

.01465
.01553
.01647
.01750
.01861

1806.352
1656.094
1519.166
1394.248
1280.156

10737.45
9227.545
7929.374
6813.397
5853.983

85
86
87
88
89

.47456
.49452
.51441
.53419
.55384

1.713691
1.322512
1.007448
.7568149
.5600571

.9109538
.7078775
.5444412
.4140781
.3111335

35
36
37
38
39

.01983
.02115
.02259
.02416
.02589

1175.812
1080.247
992.6412
912.2186
838.2759

5029.340
4320.447
3711.113
3187.440
2737.364

90
91
92
93
94

.57333
.59223
.61003
.62670
.64246

.4077611
.2917304
.2049453
.1413369
.09565851

.2307124
.1684965
.1209482
.08526344
.05902632

40
41
42
43
44

.02779
.02990
.03223
.03479
.03761

770.1845
707.3517
649.2561
595.4561
545.5729

2350.609
2018.296
1732.754
1487.397
1276.571

95
96
97
98
99

.65768
.67221
.68580
.69868
.71144

.06349965
.04130608
.02631692
.01641880
.01002226

.04013431
.02676469
.01747843
.01117743
.007004967

45
46
47
48
49

.04065
.04394
.04746
.05124
.05529

499.3020
456.3909
416.6207
379.7961
345.7256

1095.375
939.6704
805.8489
690.8694
592.0888

100
101
102
103
104

.72400
.73655
.74900
.76144
.77495

.005975909
.003474188
.001964942
.001078688
.0005724898

.004294347
.002571904
.001500874
.0008514762
.0004697654

50
51
52
53
54

.05966
.06435
.06934
.07464
.08026

314.2241
285.1149
258.2462
233.4832
210.6971

507.2529
434.3982
371.8275
318.1028
271.9834

105
106
107
108
109

.78806
.80555
.82734
.86348
.93029

.0002923091
.0001423425
.00006436729
.00002527440
.000006174056

.0002491120
.0001286292
.00006325510
.00002994002
.00001327336

71

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (16.4)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 16.4 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01125
.00300
.00270
.00262
.00265

30210.60
23311.08
21049.36
19239.78
17703.90

1000000
851065.3
730624.3
627379.8
538784.5

55
56
57
58
59

.08484
.09110
.09773
.10470
.11198

167.9632
150.7846
135.0727
120.7289
107.6652

211.4341
180.2405
153.5386
130.6844
111.1272

5
6
7
8
9

.00276
.00291
.00313
.00339
.00373

16353.02
15136.82
14024.19
12993.33
12026.99

462732.9
397428.3
341350.4
293188.1
251828.8

60
61
62
63
64

.11957
.12749
.13584
.14463
.15387

95.79932
85.04902
75.33019
66.55972
58.66012

94.40070
80.10756
67.90701
57.50032
48.62818

10
11
12
13
14

.00415
.00466
.00525
.00588
.00650

11108.36
10226.17
9374.256
8552.111
7766.397

216310.5
185803.7
159599.3
137083.6
117731.3

65
66
67
68
69

.16358
.17381
.18467
.19616
.20825

51.55973
45.19037
39.48637
34.38665
29.83661

41.07024
34.63899
29.17344
24.53125
20.59076

15
16
17
18
19

.00706
.00755
.00796
.00830
.00863

7026.844
6342.333
5718.462
5156.634
4654.442

101096.6
86798.11
74511.33
63955.98
54891.96

70
71
72
73
74

.22089
.23399
.24751
.26141
.27580

25.78769
22.19655
19.02352
16.23156
13.78516

17.24757
14.41341
12.01391
9.985585
8.275582

20
21
22
23
24

.00896
.00932
.00967
.01006
.01048

4206.636
3807.261
3451.119
3133.570
2849.953

47110.55
40430.95
34696.61
29774.63
25550.32

75
76
77
78
79

.29078
.30648
.32292
.34012
.35797

11.64979
9.792599
8.183144
6.793874
5.600209

6.837787
5.632023
4.622943
3.780168
3.077437

25
26
27
28
29

.01096
.01150
.01212
.01281
.01356

2595.891
2367.550
2161.516
1974.953
1805.690

21925.08
18813.80
16144.00
13852.48
11885.72

80
81
82
83
84

.37628
.39486
.41360
.43248
.45168

4.580464
3.715303
2.987063
2.379277
1.876375

2.492499
2.006932
1.605470
1.275316
1.005718

30
31
32
33
34

.01436
.01522
.01615
.01716
.01824

1651.896
1512.074
1384.891
1269.076
1163.490

10197.54
8748.503
7504.808
6437.505
5521.518

85
86
87
88
89

.47137
.49136
.51128
.53110
.55080

1.463744
1.128241
.8583986
.6440419
.4760006

.7870710
.6105607
.4687862
.3559257
.2669789

35
36
37
38
39

.01944
.02073
.02214
.02368
.02537

1067.101
978.9780
898.3380
824.4386
756.6100

4735.558
4061.084
3482.336
2985.806
2559.796

90
91
92
93
94

.57034
.58930
.60717
.62390
.63973

.3461171
.2473035
.1735030
.1194911
.08076200

.1976306
.1440878
.1032498
.07266170
.05021594

40
41
42
43
44

.02724
.02931
.03160
.03412
.03689

694.2537
636.8070
583.7754
534.7406
489.3437

2194.352
1880.893
1612.015
1381.377
1183.541

95
96
97
98
99

.65501
.66961
.68327
.69621
.70903

.05353667
.03477631
.02212525
.01378398
.008401911

.03408512
.02269157
.01479305
.009443876
.005908371

45
46
47
48
49

.03988
.04313
.04659
.05031
.05431

447.2962
408.3586
372.3233
339.0051
308.2231

1013.806
868.2011
743.2785
636.1317
544.2408

100
101
102
103
104

.72166
.73428
.74680
.75932
.77291

.005002594
.002904184
.001640222
.0008991625
.0004765546

.003615863
.002161835
.001259405
.0007132582
.0003928334

50
51
52
53
54

.05862
.06324
.06817
.07340
.07895

279.8027
253.5777
229.4053
207.1585
186.7167

465.4595
397.9226
340.0206
290.3917
247.8634

105
106
107
108
109

.78610
.80370
.82564
.86208
.92955

.0002430042
.0001181900
.00005338948
.00002094732
.000005114679

.0002079578
.0001071947
.00005262382
.00002486521
.00001100460

72

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (16.6)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 16.6 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01120
.00295
.00265
.00257
.00259

29248.31
22395.63
20176.59
18408.28
16912.32

1000000
849605.5
728120.1
624157.0
535097.4

55
56
57
58
59

.08350
.08968
.09624
.10314
.11035

148.7326
133.3590
119.3178
106.5173
94.87571

192.3839
163.7195
139.2259
118.2989
100.4227

5
6
7
8
9

.00270
.00285
.00306
.00332
.00365

15600.13
14421.50
13345.40
12350.11
11418.45

458777.9
393355.6
337272.8
289189.0
247967.8

60
61
62
63
64

.11786
.12570
.13397
.14268
.15184

84.31661
74.76402
66.14044
58.36955
51.38034

85.16105
72.14292
61.05050
51.60590
43.56839

10
11
12
13
14

.00407
.00457
.00515
.00578
.00639

10533.80
9684.968
8865.848
8075.892
7321.560

212628.7
182327.9
156345.0
134058.1
114935.4

65
66
67
68
69

.16146
.17160
.18238
.19379
.20580

45.10725
39.48808
34.46305
29.97671
25.97953

36.73374
30.92841
26.00366
21.82835
18.29060

15
16
17
18
19

.00695
.00742
.00783
.00817
.00848

6612.293
5956.668
5360.042
4823.680
4345.145

98526.44
84446.41
72368.18
62009.88
53130.38

70
71
72
73
74

.21836
.23138
.24483
.25867
.27298

22.42754
19.28154
16.50570
14.06667
11.93252

15.29460
12.75943
10.61704
8.809412
7.288302

20
21
22
23
24

.00881
.00916
.00951
.00988
.01029

3919.256
3540.169
3202.788
2902.574
2634.983

45520.48
38999.32
33410.62
28621.89
24518.99

75
76
77
78
79

.28790
.30353
.31992
.33708
.35489

10.07233
8.456740
7.058608
5.853420
4.819342

6.011707
4.943119
4.050510
3.306410
2.687133

25
26
27
28
29

.01076
.01129
.01190
.01257
.01330

2395.758
2181.177
1987.930
1813.275
1655.111

21003.99
17992.51
15412.78
13202.36
11308.47

80
81
82
83
84

.37317
.39173
.41045
.42932
.44852

3.937144
3.189708
2.561432
2.037806
1.605146

2.172648
1.746391
1.394651
1.105950
.8706597

30
31
32
33
34

.01409
.01493
.01584
.01683
.01789

1511.666
1381.492
1263.304
1155.877
1058.119

9685.644
8295.089
7103.647
6082.943
5208.457

85
86
87
88
89

.46823
.48823
.50819
.52804
.54779

1.250646
.9628104
.7316300
.5482445
.4046861

.6802060
.5267564
.4037479
.3060195
.2291507

35
36
37
38
39

.01906
.02033
.02170
.02322
.02487

969.0353
887.7365
813.4733
745.5367
683.2880

4459.398
3817.697
3268.019
2797.241
2394.022

90
91
92
93
94

.56738
.58641
.60433
.62113
.63702

.2938839
.2097077
.1469305
.1010536
.06820667

.1693374
.1232481
.08816510
.06193948
.04273247

40
41
42
43
44

.02670
.02874
.03099
.03347
.03619

626.1578
573.6119
525.1815
480.4703
439.1384

2048.724
1753.055
1499.876
1283.077
1097.434

95
96
97
98
99

.65237
.66703
.68075
.69376
.70664

.04515106
.02928802
.01860710
.01157566
.007045777

.02895580
.01924375
.01252384
.007981498
.004984898

45
46
47
48
49

.03914
.04233
.04575
.04942
.05335

400.9125
365.5657
332.9010
302.7430
274.9208

938.4346
802.2765
685.6615
585.8139
500.3319

100
101
102
103
104

.71934
.73203
.74462
.75721
.77088

.004189144
.002428478
.001369605
.0007497569
.0003968238

.003045474
.001817691
.001057103
.0005976584
.0003286012

50
51
52
53
54

.05760
.06217
.06703
.07220
.07768

249.2699
225.6341
203.8788
183.8850
165.5393

427.1726
364.5646
310.9822
265.1362
225.9184

105
106
107
108
109

.78415
.80187
.82396
.86070
.92882

.0002020810
.00009816742
.00004429826
.00001736667
.000004238448

.0001736562
.00008935996
.00004379317
.00002065715
.000009126556

73

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (16.8)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 16.8 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01115
.00291
.00261
.00252
.00254

283391.3
215316.2
193535.9
176248.8
161672.0

10000000
8481507
7256286
6209562
5314417

55
56
57
58
59

.08220
.08831
.09480
.10163
.10876

1317.611
1179.978
1054.451
940.1775
836.3973

1750.785
1487.373
1262.686
1071.055
907.6502

5
6
7
8
9

.00264
.00279
.00299
.00324
.00357

148920.7
137493.8
127081.9
117468.5
108483.0

4548635
3893316
3332509
2852511
2441724

60
61
62
63
64

.11619
.12396
.13214
.14077
.14985

742.4022
657.4894
580.9455
512.0697
450.2114

768.3931
649.8182
548.9631
463.2430
390.4243

10
11
12
13
14

.00398
.00448
.00506
.00568
.00628

99960.46
91790.01
83911.22
76318.12
69073.41

2090158
1789229
1531626
1311044
1122106

65
66
67
68
69

.15939
.16945
.18015
.19147
.20341

394.7711
345.1812
300.8979
261.4177
226.2914

328.6141
276.2068
231.8286
194.2715
162.5069

15
16
17
18
19

.00683
.00730
.00770
.00803
.00835

62268.65
55986.71
50278.81
45156.29
40594.53

960259.0
821622.8
702901.8
601261.8
514282.0

70
71
72
73
74

.21588
.22883
.24221
.25597
.27022

195.1210
167.5518
143.2606
121.9467
103.3235

135.6556
112.9761
93.84567
77.73446
64.20203

20
21
22
23
24

.00867
.00901
.00935
.00971
.01011

36542.43
32942.62
29745.18
26905.71
24379.89

439866.6
376207.0
321743.8
275156.4
235309.6

75
76
77
78
79

.28507
.30065
.31698
.33409
.35186

87.11381
73.05530
60.90606
50.44792
41.48696

52.86593
43.39452
35.49761
28.92690
23.46875

25
26
27
28
29

.01057
.01108
.01168
.01234
.01306

22126.33
20108.91
18295.56
16659.74
15181.13

201230.9
172083.8
147158.4
125837.9
107601.8

80
81
82
83
84

.37011
.38864
.40735
.42621
.44541

33.85263
27.39341
21.97146
17.45893
13.73555

18.94288
15.20036
12.11807
9.593102
7.539245

30
31
32
33
34

.01383
.01465
.01554
.01651
.01755

13842.58
12630.11
11531.30
10534.38
9628.832

92002.52
78658.93
67245.62
57484.68
49136.38

85
86
87
88
89

.46512
.48515
.50513
.52502
.54481

10.68906
8.218926
6.237770
4.668417
3.441630

5.879976
4.545699
3.478218
2.631791
1.967339

35
36
37
38
39

.01870
.01994
.02129
.02277
.02440

8805.139
8054.765
7370.547
6745.713
6174.178

41997.75
35892.77
30672.26
26208.78
22392.40

90
91
92
93
94

.56446
.58354
.60153
.61839
.63433

2.496110
1.778828
1.244664
.8548766
.5762122

1.451332
1.054508
.7530465
.5281391
.3637429

40
41
42
43
44

.02619
.02819
.03040
.03284
.03552

5650.524
5169.680
4727.204
4319.339
3942.871

19129.86
16341.04
13957.09
11919.23
10177.23

95
96
97
98
99

.64975
.66448
.67826
.69133
.70427

.3809086
.2467363
.1565330
.09724214
.05910408

.2460525
.1632442
.1060574
.06747513
.04206989

45
46
47
48
49

.03842
.04157
.04493
.04855
.05243

3595.210
3274.205
2977.990
2704.905
2453.335

8687.821
7414.582
6325.983
5395.524
4600.318

100
101
102
103
104

.71704
.72979
.74246
.75512
.76887

.03509082
.02031341
.01144002
.006253773
.003305389

.02565817
.01528785
.008875632
.005009460
.002749557

50
51
52
53
54

.05662
.06113
.06593
.07103
.07645

2221.731
2008.625
1812.753
1632.994
1468.286

3920.927
3340.532
2844.673
2421.149
2059.491

105
106
107
108
109

.78221
.80004
.82228
.85931
.92808

.001681037
.0008156316
.0003676696
.0001440272
.00003513464

.001450573
.0007451573
.0003645584
.0001716670
.00007571450

74

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (17.0)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 17.0 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01110
.00286
.00256
.00247
.00249

274793.1
207153.7
185767.8
168861.0
154651.4

10000000
8467009
7231500
6177772
5278173

55
56
57
58
59

.08093
.08698
.09339
.10015
.10721

1167.765
1044.504
932.2439
830.1924
737.6441

1593.554
1351.484
1145.364
969.8767
820.5034

5
6
7
8
9

.00258
.00273
.00293
.00317
.00350

142255.2
131172.3
121094.3
111805.4
103136.0

4509890
3853554
3292837
2813735
2404415

60
61
62
63
64

.11456
.12225
.13036
.13891
.14791

653.9422
578.4374
510.4730
449.4056
394.6393

693.4295
585.4203
493.7146
415.9094
349.9319

10
11
12
13
14

.00390
.00439
.00496
.00558
.00618

94922.52
87055.25
79474.23
72173.10
65212.68

2054702
1755871
1500501
1282207
1095548

65
66
67
68
69

.15736
.16735
.17796
.18921
.20106

345.6260
301.8480
262.8104
228.0562
197.1783

294.0288
246.7147
206.7210
172.9354
144.4121

15
16
17
18
19

.00672
.00719
.00758
.00791
.00821

58681.78
52660.46
47197.72
42303.61
37953.30

935929.5
799436.9
682752.6
583027.9
497833.4

70
71
72
73
74

.21346
.22633
.23963
.25333
.26751

169.8160
145.6489
124.3851
105.7539
89.49767

120.3445
100.0535
82.96919
68.60775
56.56728

20
21
22
23
24

.00853
.00886
.00919
.00955
.00994

34096.42
30676.66
27645.12
24958.36
22573.20

425070.1
362930.5
309858.7
264539.3
225843.3

75
76
77
78
79

.28230
.29781
.31409
.33115
.34888

75.36822
63.13111
52.57069
43.49281
35.72524

46.49963
38.10355
31.11621
25.31316
20.50178

25
26
27
28
29

.01039
.01089
.01147
.01212
.01282

20449.37
18551.82
16849.50
15316.71
13933.78

192805.4
164596.9
140515.3
119951.8
102393.4

80
81
82
83
84

.36710
.38561
.40430
.42315
.44234

29.11671
23.53310
18.85264
14.96267
11.75746

16.51979
13.23333
10.53188
8.323165
6.530017

30
31
32
33
34

.01358
.01438
.01525
.01620
.01722

12684.16
11554.32
10532.29
9606.724
8767.525

87399.55
74595.81
63663.04
54329.10
46359.69

85
86
87
88
89

.46206
.48211
.50211
.52204
.54187

9.138610
7.018179
5.319882
3.976487
2.927821

5.084157
3.923747
2.997189
2.263944
1.689470

35
36
37
38
39

.01834
.01956
.02088
.02234
.02393

8005.565
7312.672
6681.988
6107.053
5582.067

39556.73
33748.79
28790.82
24559.08
20947.05

90
91
92
93
94

.56157
.58071
.59875
.61567
.63168

2.120733
1.509343
1.054695
.7234193
.4869376

1.244214
.9024747
.6433748
.4504510
.3097068

40
41
42
43
44

.02570
.02766
.02983
.03223
.03487

5101.877
4661.671
4257.236
3885.017
3541.971

17864.50
15234.07
12989.37
11073.84
9439.232

95
96
97
98
99

.64715
.66194
.67579
.68892
.70192

.3214468
.2079275
.1317255
.08171463
.04959562

.2091419
.1385185
.08983970
.05705949
.03551505

45
46
47
48
49

.03773
.04083
.04414
.04771
.05154

3225.646
2934.004
2665.278
2417.897
2190.336

8044.054
6853.427
5837.221
4970.141
4230.385

100
101
102
103
104

.71475
.72758
.74031
.75303
.76687

.02940352
.01699689
.009558662
.005217984
.002754143

.02162339
.01286180
.007454377
.004200103
.002301382

50
51
52
53
54

.05567
.06012
.06486
.06990
.07525

1981.138
1788.923
1612.503
1450.827
1302.899

3599.464
3061.411
2602.528
2211.269
1877.746

105
106
107
108
109

.78029
.79822
.82061
.85794
.92735

.001398841
.0006778915
.0003052589
.0001194847
.00002913425

.001212056
.0006215670
.0003035736
.0001427056
.00006283332

75

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (17.2)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 17.2 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01106
.00282
.00252
.00243
.00244

266653.9
199435.3
178428.8
161887.7
148030.4

10000000
8452560
7206840
6146199
5242236

55
56
57
58
59

.07970
.08568
.09203
.09871
.10570

1035.403
924.9734
824.5425
733.3739
650.8133

1450.676
1228.211
1039.115
878.4055
741.8518

5
6
7
8
9

.00253
.00267
.00287
.00311
.00342

135974.7
125221.4
115462.9
106484.3
98116.78

4471541
3814266
3253703
2775551
2367738

60
61
62
63
64

.11298
.12059
.12862
.13710
.14601

576.2517
509.0897
448.7226
394.5603
346.0569

625.8890
527.4982
444.1068
373.4810
313.6979

10
11
12
13
14

.00383
.00431
.00488
.00548
.00608

90198.39
82620.39
75323.35
68300.54
61610.94

2019907
1723191
1470061
1254052
1069663

65
66
67
68
69

.15539
.16529
.17582
.18699
.19877

302.7113
264.0514
229.6270
199.0233
171.8712

263.1335
220.4142
184.3688
153.9731
128.3580

15
16
17
18
19

.00662
.00708
.00747
.00779
.00809

55340.70
49567.15
44337.15
39659.55
35509.35

912256.3
777886.4
663213.9
565376.6
481937.5

70
71
72
73
74

.21109
.22388
.23711
.25073
.26485

147.8443
126.6529
108.0334
91.74216
77.54776

106.7834
88.62737
73.36871
60.56552
49.85123

20
21
22
23
24

.00839
.00872
.00904
.00939
.00977

31836.86
28586.88
25711.48
23168.18
20914.89

410795.4
350144.0
298431.9
254348.9
216773.0

75
76
77
78
79

.27957
.29502
.31125
.32826
.34595

65.22784
54.57295
45.39081
37.50868
30.77355

40.90894
33.46512
27.28173
22.15592
17.91403

25
26
27
28
29

.01021
.01070
.01127
.01190
.01259

18912.49
17126.93
15528.14
14091.26
12797.27

184746.1
157447.6
134182.6
114350.5
97445.34

80
81
82
83
84

.36413
.38262
.40129
.42012
.43931

25.05130
20.22318
16.18162
12.82733
10.06737

14.41001
11.52358
9.155510
7.223094
5.657275

30
31
32
33
34

.01333
.01413
.01498
.01590
.01690

11630.15
10576.85
9625.805
8766.107
7988.051

83034.14
70748.98
60276.97
51351.69
43744.25

85
86
87
88
89

.45904
.47910
.49913
.51909
.53896

7.815478
5.994711
4.538463
3.388157
2.491489

4.397139
3.387744
2.583342
1.948013
1.451225

35
36
37
38
39

.01801
.01920
.02049
.02192
.02349

7282.885
6642.785
6061.192
5531.939
5049.503

37261.39
31736.23
27027.72
23015.77
19597.23

90
91
92
93
94

.55871
.57790
.59601
.61298
.62904

1.802364
1.281079
.8939973
.6123662
.4116223

1.066934
.7725664
.5498232
.3842951
.2637705

40
41
42
43
44

.02522
.02715
.02928
.03164
.03424

4608.981
4205.805
3835.987
3496.157
3183.437

16684.80
14203.79
12090.23
10289.71
8755.877

95
96
97
98
99

.64458
.65943
.67334
.68652
.69959

.2713517
.1752776
.1108841
.06868810
.04162995

.1778176
.1175709
.07612347
.04826545
.02999019

45
46
47
48
49

.03706
.04011
.04337
.04689
.05067

2895.506
2630.435
2386.550
2162.366
1956.444

7448.970
6335.593
5386.962
4578.938
3890.757

100
101
102
103
104

.71248
.72537
.73817
.75097
.76488

.02464577
.01422636
.007989238
.004355136
.002295563

.01822841
.01082393
.006262574
.003522571
.001926845

50
51
52
53
54

.05475
.05914
.06382
.06880
.07408

1767.412
1593.974
1435.016
1289.549
1156.642

3304.839
2806.030
2381.356
2019.895
1712.310

105
106
107
108
109

.77837
.79642
.81895
.85657
.92662

.001164389
.0005635927
.0002535234
.00009915605
.00002416637

.001013069
.0005186358
.0002528697
.0001186675
.00005216020

76

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (17.4)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 17.4 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01101
.00278
.00248
.00238
.00239

258942.2
192130.1
171489.0
155299.5
141780.8

10000000
8438160
7182306
6114841
5206605

55
56
57
58
59

.07851
.08442
.09070
.09731
.10423

918.4329
819.4641
729.5842
648.1099
574.4336

1320.820
1116.364
942.8791
795.6955
670.8548

5
6
7
8
9

.00248
.00262
.00281
.00304
.00335

130051.7
119614.3
110161.7
101479.9
93401.01

4433583
3775445
3215100
2737949
2331682

60
61
62
63
64

.11143
.11897
.12693
.13532
.14416

507.9916
448.2303
394.5934
346.5394
303.5685

565.0257
475.3915
399.5557
335.4424
281.2681

10
11
12
13
14

.00375
.00423
.00479
.00539
.00598

85764.49
78462.67
71436.62
64679.25
58247.77

1985759
1691173
1440289
1226561
1044432

65
66
67
68
69

.15346
.16328
.17373
.18482
.19652

265.2227
231.0715
200.7056
173.7481
149.8648

235.5291
196.9552
164.4655
137.1172
114.1115

15
16
17
18
19

.00652
.00697
.00736
.00767
.00796

52225.76
46687.90
41678.99
37206.73
33245.98

889220.8
756952.1
644266.2
548288.4
466575.1

70
71
72
73
74

.20876
.22148
.23464
.24819
.26224

128.7601
110.1721
93.86311
79.61359
67.21574

94.76976
78.52237
64.89271
53.47737
43.94201

20
21
22
23
24

.00826
.00858
.00890
.00924
.00961

29747.78
26657.97
23929.60
21521.15
19391.60

397023.2
337828.7
287444.9
244567.5
208081.5

75
76
77
78
79

.27689
.29228
.30845
.32542
.34307

56.47036
47.19032
39.20419
32.35827
26.51663

35.99829
29.39785
23.92515
19.39689
15.65651

25
26
27
28
29

.01004
.01052
.01108
.01170
.01237

17502.90
15822.02
14319.83
12972.30
11761.00

177036.7
150620.3
128145.4
109019.5
92744.25

80
81
82
83
84

.36121
.37967
.39832
.41714
.43633

21.56034
17.38427
13.89338
11.00015
8.622901

12.57261
10.03710
7.960911
6.269934
4.902375

30
31
32
33
34

.01310
.01388
.01471
.01562
.01660

10670.47
9688.098
8802.726
8003.861
7282.179

78893.66
67106.58
57076.31
48542.12
41280.46

85
86
87
88
89

.45606
.47613
.49618
.51617
.53608

6.685983
5.122076
3.873016
2.887759
2.120834

3.803899
2.925693
2.227203
1.676598
1.246900

35
36
37
38
39

.01768
.01885
.02012
.02152
.02306

6629.291
6037.706
5501.151
5013.742
4570.218

35102.83
29846.80
25375.31
21571.84
18336.47

90
91
92
93
94

.55588
.57512
.59329
.61031
.62644

1.532259
1.087671
.7580174
.5185209
.3480637

.9151531
.6615332
.4700006
.3279440
.2247091

40
41
42
43
44

.02476
.02665
.02875
.03108
.03364

4165.916
3796.502
3458.196
3147.810
2862.621

15584.81
13244.76
11254.71
9562.296
8123.035

95
96
97
98
99

.64203
.65695
.67091
.68415
.69728

.2291346
.1478005
.09336937
.05775625
.03495463

.1512268
.09981901
.06451957
.04083841
.02533210

45
46
47
48
49

.03641
.03941
.04263
.04610
.04983

2600.431
2359.414
2137.988
1934.747
1748.335

6898.814
5857.671
4972.114
4219.116
3578.907

100
101
102
103
104

.71023
.72319
.73605
.74892
.76291

.02066437
.01191120
.006679611
.003636125
.001913949

.01537094
.009111626
.005262879
.002955220
.001613750

50
51
52
53
54

.05385
.05819
.06281
.06773
.07295

1577.461
1420.907
1277.629
1146.699
1027.244

3034.772
2572.336
2179.311
1845.368
1561.695

105
106
107
108
109

.77647
.79462
.81730
.85520
.92589

.0009695420
.0004687152
.0002106233
.00008231230
.00002005201

.0008470087
.0004328835
.0002107002
.00009870962
.00004331381

77

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (17.6)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 17.6 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01097
.00274
.00244
.00234
.00235

251629.0
185210.0
164921.0
149069.8
135876.4

10000000
8423810
7157897
6083696
5171276

55
56
57
58
59

.07735
.08319
.08940
.09595
.10279

815.0194
726.2908
645.8258
572.9897
507.2194

1202.780
1014.867
855.6973
720.8948
606.7562

5
6
7
8
9

.00243
.00256
.00275
.00298
.00329

124461.1
114326.5
105167.0
96769.26
88966.44

4396010
3737083
3177020
2700919
2296235

60
61
62
63
64

.10993
.11740
.12527
.13360
.14235

447.9928
394.7989
347.1261
304.4775
266.3956

510.1698
428.5078
359.5385
301.3330
252.2378

10
11
12
13
14

.00368
.00415
.00471
.00531
.00589

81599.33
74561.31
67794.00
61289.93
55104.62

1952245
1659803
1411168
1199718
1019838

65
66
67
68
69

.15157
.16131
.17169
.18270
.19432

232.4620
202.2840
175.4894
151.7363
130.7216

210.8604
176.0268
146.7394
122.1306
101.4665

15
16
17
18
19

.00642
.00687
.00725
.00756
.00785

49319.11
44005.57
39206.78
34929.38
31148.11

866804.6
736615.5
625890.8
531744.5
451727.2

70
71
72
73
74

.20649
.21913
.23222
.24569
.25967

112.1780
95.86857
81.57897
69.11151
58.27954

84.12480
69.58385
57.40791
47.22877
38.74158

20
21
22
23
24

.00814
.00845
.00876
.00909
.00946

27814.71
24876.09
22286.26
20004.64
17991.23

383735.0
325966.4
276880.0
235177.9
199752.4

75
76
77
78
79

.27426
.28959
.30571
.32262
.34023

48.90466
40.81965
33.87169
27.92399
22.85582

31.68400
25.83060
20.98622
16.98527
13.68662

25
26
27
28
29

.00987
.01034
.01089
.01150
.01216

16209.06
14626.09
13214.10
11949.83
10815.47

169661.2
144099.9
122389.5
103945.6
88277.39

80
81
82
83
84

.35834
.37677
.39540
.41420
.43338

18.56171
14.94856
11.93243
9.436167
7.387966

10.97205
8.744420
6.923829
5.443865
4.249244

30
31
32
33
34

.01288
.01364
.01445
.01534
.01630

9796.075
8879.465
8054.882
7312.230
6642.553

74966.18
63657.44
54050.62
45890.66
38959.27

85
86
87
88
89

.45311
.47320
.49327
.51329
.53323

5.721483
4.377812
3.306152
2.462018
1.805874

3.291508
2.527292
1.920645
1.443369
1.071619

35
36
37
38
39

.01736
.01851
.01976
.02113
.02264

6037.810
5490.831
4995.617
4546.555
4138.633

33072.67
28072.80
23826.49
20220.72
17158.76

90
91
92
93
94

.55308
.57238
.59059
.60767
.62385

1.303032
.9237455
.6429176
.4391924
.2944099

.7851697
.5666073
.4018738
.2799315
.1914844

40
41
42
43
44

.02431
.02617
.02824
.03053
.03305

3767.419
3428.801
3119.198
2835.590
2575.404

14559.03
12351.96
10478.20
8887.416
7536.894

95
96
97
98
99

.63951
.65448
.66850
.68180
.69499

.1935454
.1246694
.07864558
.04857935
.02935887

.1286478
.08477107
.05469992
.03456407
.02140365

45
46
47
48
49

.03578
.03874
.04192
.04533
.04901

2336.560
2117.329
1916.216
1731.892
1563.077

6390.124
5416.523
4589.840
3888.111
3292.520

100
101
102
103
104

.70800
.72102
.73395
.74688
.76094

.01733158
.009975936
.005586427
.003036779
.001596280

.01296516
.007672452
.004424075
.002479988
.001351938

50
51
52
53
54

.05298
.05726
.06183
.06669
.07185

1408.559
1267.195
1138.003
1020.114
912.7119

2787.179
2358.453
1994.709
1686.181
1424.551

105
106
107
108
109

.77458
.79284
.81566
.85384
.92517

.0008075567
.0003899338
.0001750382
.00006835157
.00001664341

.0007083849
.0003614208
.0001756175
.00008213404
.00003597915

78

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (17.8)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 17.8 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01093
.00271
.00240
.00230
.00230

244687.7
178649.0
158699.5
143174.1
130293.6

10000000
8409508
7133613
6052762
5136247

55
56
57
58
59

.07621
.08200
.08814
.09462
.10140

723.5514
643.9760
571.9148
506.7790
448.0465

1095.464
922.7476
776.7047
653.2354
548.8758

5
6
7
8
9

.00238
.00251
.00270
.00292
.00322

119179.5
109335.7
100457.1
92331.40
84792.73

4358819
3699175
3139454
2664451
2261385

60
61
62
63
64

.10846
.11586
.12366
.13191
.14059

395.2341
347.8702
305.4843
267.6207
233.8608

460.7195
386.3159
323.5872
270.7414
226.2456

10
11
12
13
14

.00361
.00408
.00463
.00522
.00580

77683.24
70897.36
64377.20
58114.98
52164.53

1919352
1629067
1382685
1173507
995862.7

65
66
67
68
69

.14973
.15939
.16969
.18062
.19216

203.8219
177.1464
153.4957
132.5596
114.0633

188.8109
157.3522
130.9492
108.8034
90.24081

15
16
17
18
19

.00633
.00677
.00714
.00745
.00773

46604.50
41504.54
36905.57
32813.17
29202.01

844990.2
716858.3
608069.3
515726.7
437375.9

70
71
72
73
74

.20426
.21683
.22984
.24325
.25715

97.76483
83.45032
70.92627
60.01470
50.54800

74.69065
61.67550
50.79699
41.71910
34.16391

20
21
22
23
24

.00802
.00832
.00863
.00895
.00931

26024.55
23228.72
20769.50
18607.20
16702.88

370913.0
314539.7
266720.4
226163.9
191770.1

75
76
77
78
79

.27168
.28695
.30301
.31987
.33743

42.36637
35.32041
29.27387
24.10502
19.70663

27.89281
22.70120
18.41241
14.87685
11.96731

25
26
27
28
29

.00972
.01018
.01072
.01131
.01196

15020.59
13529.23
12201.49
11014.86
9952.124

162604.8
137872.1
116901.2
99115.80
84032.71

80
81
82
83
84

.35551
.37391
.39251
.41130
.43047

15.98513
12.85812
10.25143
8.097048
6.331839

9.577455
7.620010
6.023278
4.727765
3.684022

30
31
32
33
34

.01266
.01340
.01420
.01508
.01602

8998.837
8143.236
7374.950
6684.268
6062.590

71240.39
60390.99
51190.07
43388.17
36772.23

85
86
87
88
89

.45021
.47031
.49040
.51044
.53042

4.897620
3.742837
2.823117
2.099685
1.538156

2.848837
2.183686
1.656700
1.242899
.9212156

35
36
37
38
39

.01706
.01819
.01941
.02076
.02224

5502.208
4996.261
4539.014
4125.111
3749.780

31163.08
26406.99
22374.60
18956.31
16058.51

90
91
92
93
94

.55031
.56966
.58792
.60506
.62129

1.108434
.7847648
.5454615
.3721142
.2491031

.6738238
.4854305
.3437135
.2390126
.1632166

40
41
42
43
44

.02388
.02571
.02774
.02999
.03248

3408.807
3098.293
2814.843
2555.601
2318.133

13602.35
11520.71
9756.457
8261.195
6993.938

95
96
97
98
99

.63700
.65203
.66611
.67946
.69271

.1635342
.1051908
.06626414
.04087326
.02466660

.1094701
.07201164
.04638779
.02926199
.01808960

45
46
47
48
49

.03517
.03809
.04122
.04459
.04822

2100.471
1900.982
1718.249
1551.017
1398.083

5919.714
5009.266
4237.532
3583.572
3029.479

100
101
102
103
104

.70578
.71886
.73186
.74485
.75899

.01454086
.008357724
.004673622
.002537024
.001331757

.01093908
.006462482
.003720057
.002081799
.001132943

50
51
52
53
54

.05214
.05637
.06088
.06568
.07078

1258.303
1130.608
1014.075
907.8915
811.2918

2560.156
2162.672
1826.018
1540.962
1299.654

105
106
107
108
109

.77270
.79106
.81402
.85249
.92445

.0006728479
.0003244967
.0001455113
.00005677667
.00001381863

.0005926285
.0003018481
.0001464216
.00006836323
.00002989594

79

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (18.0)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 18.0 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01089
.00267
.00236
.00226
.00226

238093.9
172423.3
152801.4
137589.8
125010.5

10000000
8395254
7109451
6022037
5101513

55
56
57
58
59

.07511
.08083
.08691
.09333
.10004

642.6140
571.2231
506.6661
448.3970
395.9317

997.8808
839.1252
705.1201
592.0251
496.6012

5
6
7
8
9

.00234
.00246
.00264
.00287
.00316

114185.9
104621.1
96012.05
88147.05
80861.27

4322005
3661716
3102396
2628537
2227123

60
61
62
63
64

.10703
.11435
.12208
.13026
.13886

348.8232
306.6365
268.9389
235.3127
205.3745

416.1344
348.3396
291.2829
243.2997
202.9693

10
11
12
13
14

.00354
.00400
.00455
.00514
.00571

73998.26
67453.47
61169.52
55138.33
49412.09

1887067
1598951
1354823
1147911
972490.7

65
66
67
68
69

.14793
.15751
.16773
.17858
.19005

178.7750
155.1881
134.3058
115.8468
99.56202

169.0988
140.6855
116.8807
96.94957
80.27300

15
16
17
18
19

.00623
.00668
.00704
.00734
.00762

44067.10
39170.63
34761.75
30845.10
27395.26

823760.5
697663.3
590784.2
500217.3
423503.7

70
71
72
73
74

.20207
.21457
.22751
.24084
.25468

85.23258
72.66514
61.68517
52.13246
43.85648

66.32787
54.67714
44.95670
36.85993
30.13357

20
21
22
23
24

.00790
.00820
.00850
.00881
.00916

24365.41
21704.50
19368.47
17318.52
15516.71

358540.1
303531.9
256949.9
217509.8
184119.4

75
76
77
78
79

.26914
.28435
.30035
.31716
.33468

36.71410
30.57185
25.30823
20.81493
16.99669

24.56058
19.95530
16.15785
13.03308
10.46637

25
26
27
28
29

.00956
.01001
.01054
.01112
.01176

13928.10
12522.51
11273.51
10159.32
9163.282

155853.1
131923.4
111667.7
94518.06
79998.82

80
81
82
83
84

.35272
.37109
.38967
.40844
.42760

13.77051
11.06345
8.809964
6.950103
5.428350

8.362050
6.641734
5.241096
4.106846
3.194759

30
31
32
33
34

.01245
.01318
.01396
.01482
.01575

8271.458
7472.484
6756.362
6113.752
5536.398

67705.63
57297.27
48485.37
41026.05
34711.35

85
86
87
88
89

.44734
.46745
.48755
.50762
.52764

4.193668
3.200936
2.411387
1.791219
1.310525

2.466304
1.887263
1.429386
1.070545
.7921246

35
36
37
38
39

.01677
.01787
.01907
.02040
.02185

5016.911
4548.728
4126.364
3744.713
3399.231

29366.71
24842.60
21013.42
17772.91
15030.50

90
91
92
93
94

.54757
.56697
.58528
.60247
.61876

.9431852
.6668968
.4629191
.3153770
.2108330

.5784180
.4159928
.2940483
.2041296
.1391596

40
41
42
43
44

.02346
.02526
.02726
.02948
.03193

3085.910
2801.053
2541.446
2304.385
2087.567

12709.99
10746.67
9085.525
7680.050
6490.920

95
96
97
98
99

.63452
.64961
.66374
.67715
.69045

.1382188
.08878283
.05584917
.03440022
.02073069

.09317668
.06118964
.03934977
.02478025
.01529305

45
46
47
48
49

.03458
.03746
.04054
.04387
.04745

1889.134
1707.539
1541.444
1389.665
1251.065

5484.644
4633.243
3912.797
3303.343
2787.846

100
101
102
103
104

.70358
.71673
.72978
.74284
.75706

.01220329
.007004194
.003911193
.002120179
.001111419

.009232286
.005444913
.003128993
.001748063
.0009497069

50
51
52
53
54

.05132
.05550
.05995
.06470
.06974

1124.573
1009.183
904.0324
808.3574
721.4433

2351.964
1983.436
1671.844
1408.464
1185.891

105
106
107
108
109

.77083
.78930
.81240
.85114
.92373

.0005607869
.0002701263
.0001210035
.00004717681
.00001147690

.0004959379
.0002521718
.0001221171
.00005691899
.00002484907

80

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (18.2)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 18.2 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01085
.00264
.00233
.00222
.00222

231825.1
166511.2
147205.4
132296.4
120007.0

10000000
8381049
7085413
5991520
5067073

55
56
57
58
59

.07404
.07970
.08572
.09207
.09871

570.9640
506.8941
449.0405
396.8968
350.0144

909.1339
763.2038
640.2379
536.6398
449.3814

5
6
7
8
9

.00230
.00242
.00259
.00281
.00310

109460.9
100164.1
91813.60
84198.52
77154.99

4285563
3624698
3065836
2593166
2193436

60
61
62
63
64

.10563
.11289
.12055
.12865
.13718

307.9801
270.3925
236.8538
206.9811
180.4237

375.9286
314.1516
262.2502
218.6789
182.1211

10
11
12
13
14

.00348
.00393
.00447
.00506
.00563

70527.92
64213.77
58155.70
52345.29
46833.19

1855379
1569441
1327569
1122916
949705.3

65
66
67
68
69

.14616
.15568
.16582
.17659
.18798

156.8623
135.9998
117.5562
101.2762
86.93413

151.4729
125.8081
104.3438
86.40403
71.42038

15
16
17
18
19

.00615
.00658
.00694
.00724
.00751

41693.40
36990.89
32762.96
29013.32
25716.53

803098.7
679013.4
574018.5
485199.4
410093.9

70
71
72
73
74

.19993
.21235
.22522
.23849
.25226

74.33199
63.29505
53.66591
45.30033
38.06315

58.91328
48.48277
39.79611
32.57357
26.58434

20
21
22
23
24

.00779
.00808
.00837
.00868
.00902

22826.49
20293.14
18073.36
16129.23
14423.79

346599.8
292927.1
247553.0
209200.6
176786.2

75
76
77
78
79

.26665
.28179
.29774
.31450
.33197

31.82617
26.47014
21.88673
17.97956
14.66398

21.63109
17.54538
14.18249
11.42038
9.155751

25
26
27
28
29

.00941
.00985
.01037
.01094
.01157

12923.10
11597.86
10422.48
9375.901
8442.025

149392.5
126240.8
106676.8
90140.86
76164.92

80
81
82
83
84

.34997
.36831
.38687
.40562
.42477

11.86640
9.522213
7.573512
5.967449
4.655198

7.302562
5.790399
4.561563
3.568326
2.771141

30
31
32
33
34

.01225
.01296
.01373
.01458
.01548

7607.376
6860.988
6193.224
5595.103
5058.699

64351.81
54366.87
45927.81
38796.20
32769.18

85
86
87
88
89

.44451
.46462
.48475
.50484
.52489

3.591989
2.738323
2.060329
1.528532
1.116918

2.135658
1.631481
1.233570
.9223243
.6812974

35
36
37
38
39

.01648
.01757
.01875
.02005
.02148

4576.930
4143.518
3753.221
3401.169
3083.035

27676.67
23373.31
19737.15
16665.21
14069.87

90
91
92
93
94

.54486
.56430
.58267
.59991
.61624

.8028146
.5669037
.3929866
.2673719
.1784968

.4966490
.3565809
.2516260
.1743843
.1186804

40
41
42
43
44

.02306
.02483
.02680
.02898
.03139

2795.012
2533.591
2295.728
2078.867
1880.829

11877.54
10025.81
8461.752
7140.668
6024.841

95
96
97
98
99

.63206
.64721
.66139
.67485
.68821

.1168580
.07495719
.04708562
.02896123
.01742821

.07933004
.05200832
.03338887
.02099083
.01293250

45
46
47
48
49

.03400
.03685
.03989
.04317
.04670

1699.857
1534.490
1383.463
1245.657
1120.004

5082.207
4286.013
3613.435
3045.448
2565.847

100
101
102
103
104

.70140
.71460
.72772
.74085
.75513

.01024469
.005871694
.003274165
.001772379
.0009278275

.007794035
.004588899
.002632611
.001468262
.0007963441

50
51
52
53
54

.05053
.05465
.05905
.06374
.06873

1005.495
901.1883
806.2742
720.0380
641.8115

2161.012
1819.321
1530.916
1287.555
1082.255

105
106
107
108
109

.76897
.78754
.81078
.84980
.92301

.0004675363
.0002249366
.0001006552
.00003921246
.000009535012

.0004151481
.0002107351
.0001018782
.00004740525
.00002066065

81

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (18.4)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 18.4 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01081
.00261
.00229
.00219
.00218

225860.4
160892.2
141891.8
127274.7
115264.6

10000000
8366892
7061496
5961209
5032922

55
56
57
58
59

.07300
.07860
.08455
.09084
.09741

507.5088
449.9898
398.1263
351.4487
309.5415

828.4102
694.2627
581.4207
486.5167
406.7202

5
6
7
8
9

.00225
.00237
.00254
.00276
.00304

104986.4
95947.25
87844.99
80469.63
73658.25

4249490
3588116
3029767
2558330
2160314

60
61
62
63
64

.10427
.11146
.11904
.12707
.13553

272.0226
238.5219
208.6738
182.1273
158.5613

339.6658
283.3684
236.1532
196.5852
163.4443

10
11
12
13
14

.00341
.00387
.00440
.00498
.00555

67257.14
61163.75
55321.74
49722.44
44414.96

1824276
1540524
1300907
1098505
927491.0

65
66
67
68
69

.14444
.15388
.16394
.17464
.18596

137.6845
119.2260
102.9313
88.56863
75.93373

135.7095
112.5251
93.16941
77.02055
63.55658

15
16
17
18
19

.00606
.00649
.00685
.00714
.00741

39471.06
34953.51
30897.90
27307.07
24155.56

782988.7
660892.4
557755.8
470656.6
397130.3

70
71
72
73
74

.19783
.21018
.22297
.23617
.24987

64.84733
55.15160
46.70457
39.37642
33.04579

52.33804
42.99891
35.23517
28.79167
23.45812

20
21
22
23
24

.00768
.00797
.00825
.00855
.00889

21397.98
18985.30
16875.27
15030.87
13416.08

335076.3
282709.8
238514.7
201222.2
169756.7

75
76
77
78
79

.26420
.27928
.29517
.31188
.32931

27.59784
22.92603
18.93377
15.53528
12.65536

19.05511
15.42984
12.45137
10.00946
8.011063

25
26
27
28
29

.00927
.00970
.01021
.01077
.01139

11997.92
10747.99
9641.481
8658.049
7782.121

143209.9
120811.9
101916.8
85973.25
72520.77

80
81
82
83
84

.34727
.36558
.38411
.40284
.42198

10.22874
8.198203
6.512585
5.125290
3.993377

6.378773
5.049358
3.971066
3.101157
2.404272

30
31
32
33
34

.01205
.01275
.01351
.01434
.01523

7000.685
6303.154
5680.241
5123.313
4624.759

61169.36
51590.93
43509.14
36691.02
30938.69

85
86
87
88
89

.44171
.46183
.48197
.50209
.52216

3.077567
2.343277
1.760909
1.304762
.9521997

1.849790
1.410713
1.064844
.7948254
.5861255

35
36
37
38
39

.01621
.01727
.01843
.01971
.02111

4177.795
3776.416
3415.610
3090.735
2797.671

26086.51
21993.18
18540.35
15628.24
13172.10

90
91
92
93
94

.54217
.56167
.58008
.59737
.61375

.6835406
.4820486
.3337194
.2267425
.1511659

.4265493
.3057339
.2153807
.1490131
.1012422

40
41
42
43
44

.02267
.02441
.02635
.02850
.03087

2532.799
2292.794
2074.772
1876.314
1695.362

11100.88
9354.410
7881.753
6639.986
5592.934

95
96
97
98
99

.62963
.64482
.65906
.67258
.68599

.09882843
.06330383
.03970934
.02438968
.01465634

.06755947
.04421678
.02833882
.01778589
.01093942

45
46
47
48
49

.03345
.03625
.03925
.04249
.04598

1530.254
1379.610
1242.234
1117.070
1003.113

4709.905
3965.328
3337.426
2808.073
2361.858

100
101
102
103
104

.69923
.71250
.72568
.73886
.75322

.008603095
.004923835
.002741745
.001482095
.0007748049

.006581725
.003868581
.002215622
.001233611
.0006679459

50
51
52
53
54

.04975
.05383
.05818
.06281
.06774

899.4156
805.0943
719.3906
641.6353
571.2041

1985.847
1669.028
1402.076
1177.205
987.8281

105
106
107
108
109

.76713
.78579
.80917
.84846
.92230

.0003899140
.0001873655
.00008375490
.00003260287
.000007924179

.0003476236
.0001761606
.00008501961
.00003949391
.00001718357

82

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (18.6)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 18.6 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01078
.00257
.00226
.00215
.00214

220180.9
155548.0
136842.7
122507.2
110766.3

10000000
8352782
7037700
5931102
4999059

55
56
57
58
59

.07198
.07752
.08342
.08964
.09615

451.2872
399.6324
353.1235
311.3253
273.8532

754.9725
631.6501
528.0928
441.1483
368.1710

5
6
7
8
9

.00221
.00233
.00249
.00270
.00299

100746.0
91954.58
84090.78
76945.47
70356.68

4213780
3551964
2994183
2524019
2127747

60
61
62
63
64

.10294
.11006
.11758
.12553
.13392

240.3539
210.4862
183.9141
160.3160
139.3980

306.9536
255.6462
212.6908
176.7554
146.7096

10
11
12
13
14

.00335
.00380
.00433
.00491
.00547

64172.05
58290.05
52654.85
47257.49
42145.61

1793744
1512187
1274825
1074666
905832.5

65
66
67
68
69

.14276
.15212
.16211
.17273
.18397

120.8942
104.5576
90.15701
77.48208
66.34774

121.6091
100.6636
83.20764
68.66945
56.56978

15
16
17
18
19

.00598
.00640
.00676
.00705
.00731

37388.82
33047.72
29156.29
25716.52
22702.97

763415.0
643284.3
541980.0
456573.2
384597.3

70
71
72
73
74

.19577
.20805
.22077
.23390
.24753

56.59184
48.07180
40.65956
34.23830
28.69903

46.50593
38.14305
31.20336
25.45416
20.70390

20
21
22
23
24

.00757
.00786
.00813
.00843
.00876

20070.97
17772.47
15766.11
14015.73
12486.26

323954.5
272865.2
229820.9
193560.7
163017.9

75
76
77
78
79

.26179
.27681
.29264
.30930
.32668

23.93891
19.86273
16.38437
13.42748
10.92526

16.78949
13.57233
10.93395
8.774812
7.011068

25
26
27
28
29

.00913
.00956
.01006
.01060
.01121

11145.63
9966.303
8924.266
7999.833
7177.955

137293.0
115625.1
97376.72
82004.89
69056.70

80
81
82
83
84

.34460
.36288
.38138
.40010
.41922

8.819800
7.060450
5.601983
4.403317
3.426681

5.573118
4.404172
3.457819
2.695789
2.086473

30
31
32
33
34

.01186
.01255
.01329
.01411
.01498

6446.066
5793.950
5212.657
4693.887
4230.335

58149.28
48961.06
41221.61
34703.33
29213.28

85
86
87
88
89

.43895
.45907
.47923
.49936
.51947

2.637611
2.005825
1.505455
1.114085
.8120169

1.602576
1.220118
.9194248
.6851236
.5043765

35
36
37
38
39

.01595
.01699
.01813
.01938
.02076

3815.503
3443.646
3109.975
2810.063
2539.991

24590.16
20696.67
17417.97
14657.39
12333.00

90
91
92
93
94

.53952
.55906
.57752
.59485
.61129

.5821618
.4100178
.2834757
.1923450
.1280585

.3664380
.2622055
.1844047
.1273669
.08638950

40
41
42
43
44

.02229
.02401
.02591
.02803
.03037

2296.318
2075.891
1875.980
1694.296
1528.895

10376.19
8728.989
7342.389
6175.167
5192.641

95
96
97
98
99

.62721
.64246
.65675
.67032
.68378

.08360589
.05347844
.03349882
.02054603
.01232911

.05755095
.03760282
.02405925
.01507450
.009256112

45
46
47
48
49

.03291
.03567
.03864
.04183
.04527

1378.206
1240.923
1115.919
1002.198
898.8121

4365.437
3669.118
3082.913
2589.554
2174.390

100
101
102
103
104

.69708
.71041
.72365
.73689
.75132

.007226775
.004130264
.002296615
.001239741
.0006472214

.005559569
.003262271
.001865224
.001036766
.0005604162

50
51
52
53
54

.04900
.05303
.05733
.06191
.06678

804.8726
719.5513
642.1378
572.0056
508.5715

1825.141
1531.375
1284.270
1076.474
901.7790

105
106
107
108
109

.76529
.78406
.80756
.84713
.92159

.0003252805
.0001561186
.00006971404
.00002711587
.000006587540

.0002911694
.0001473032
.00007097241
.00003291300
.00001429611

83

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (18.8)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 18.8 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01074
.00254
.00223
.00212
.00211

214768.7
150461.2
132041.3
117977.8
106496.4

10000000
8338721
7014024
5901197
4965480

55
56
57
58
59

.07099
.07647
.08231
.08847
.09492

401.4538
355.0501
313.3294
275.8886
242.3715

688.1527
574.7758
479.7339
400.0764
333.3314

5
6
7
8
9

.00217
.00228
.00245
.00265
.00293

96724.50
88171.43
80536.79
73612.33
67237.06

4178429
3516236
2959076
2490225
2095725

60
61
62
63
64

.10165
.10870
.11614
.12403
.13234

212.4515
185.8145
162.1514
141.1676
122.5944

277.4390
230.6760
191.5932
158.9543
131.7124

10
11
12
13
14

.00329
.00374
.00426
.00483
.00539

61259.95
55580.46
50143.27
44939.17
40014.35

1763774
1484418
1249308
1051382
884715.0

65
66
67
68
69

.14111
.15040
.16031
.17086
.18203

106.1888
91.72578
78.99523
67.80632
57.99141

108.9939
90.06931
74.32516
61.23567
50.36091

15
16
17
18
19

.00590
.00632
.00667
.00695
.00721

35436.34
31263.66
27528.71
24232.70
21350.23

744362.4
626173.8
526676.0
442933.9
372480.0

70
71
72
73
74

.19375
.20596
.21861
.23167
.24523

49.40377
41.91463
35.40851
29.78026
24.93201

41.33194
33.84239
27.63855
22.50821
18.27690

20
21
22
23
24

.00747
.00775
.00802
.00831
.00863

18837.34
16646.93
14738.55
13076.86
11627.71

313219.7
263379.1
221457.8
186203.1
156557.3

75
76
77
78
79

.25943
.27438
.29016
.30676
.32410

20.77167
17.21415
14.18266
11.60926
9.434585

14.79640
11.94102
9.603557
7.694160
6.137278

25
26
27
28
29

.00900
.00941
.00990
.01044
.01104

10359.95
9246.853
8265.182
7395.900
6624.460

131629.9
110669.1
93046.03
78225.92
65763.52

80
81
82
83
84

.34198
.36022
.37870
.39739
.41650

7.607264
6.082448
4.820164
3.784186
2.941289

4.870327
3.842310
3.011609
2.343961
1.811113

30
31
32
33
34

.01168
.01236
.01309
.01388
.01474

5938.728
5328.846
4786.191
4302.785
3871.617

55283.03
46469.34
39057.90
32826.41
27586.77

85
86
87
88
89

.43622
.45635
.47652
.49667
.51681

2.261228
1.717483
1.287444
.9515572
.6926787

1.388736
1.055532
.7940609
.5907106
.4341391

35
36
37
38
39

.01569
.01671
.01783
.01907
.02042

3486.462
3141.825
2833.132
2556.162
2307.184

23181.96
19478.59
16365.25
13748.33
11548.63

90
91
92
93
94

.53689
.55647
.57498
.59236
.60884

.4959670
.3488547
.2408687
.1632147
.1085160

.3148784
.2249326
.1579250
.1088940
.07373545

40
41
42
43
44

.02193
.02361
.02549
.02758
.02988

2082.930
1880.409
1697.037
1530.649
1379.407

9699.913
8146.332
6840.752
5743.590
4821.600

95
96
97
98
99

.62482
.64012
.65446
.66807
.68159

.07074942
.04519172
.02826820
.01731339
.01037458

.04903838
.03198691
.02043159
.01278001
.007834029

45
46
47
48
49

.03239
.03512
.03804
.04119
.04459

1241.828
1116.678
1002.892
899.5304
805.7025

4046.681
3395.480
2848.190
2388.366
2002.081

100
101
102
103
104

.69495
.70833
.72163
.73494
.74943

.006072501
.003465659
.001924348
.001037337
.0005408145

.004697491
.002751776
.001570697
.0008715862
.0004703363

50
51
52
53
54

.04827
.05225
.05650
.06103
.06585

720.5734
643.3671
573.4182
510.1406
452.9894

1677.679
1405.278
1176.536
984.5116
823.3520

105
106
107
108
109

.76347
.78233
.80597
.84580
.92088

.0002714453
.0001301233
.00005804510
.00002255935
.000005478073

.0002439562
.0001232102
.00005926416
.00002743711
.00001189753

84

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (19.0)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 19.0 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

D – Factors
Dx

Age
x

Remainder
Factors

0
1
2
3
4

.01071
.00251
.00220
.00208
.00207

209607.5
145616.0
127472.2
113671.5
102440.5

10000000
8324706
6990467
5871493
4932183

55
56
57
58
59

.07003
.07545
.08123
.08733
.09372

357.2645
315.5645
278.1270
244.5786
214.5895

627.3446
523.1056
435.8738
362.8881
301.8391

5
6
7
8
9

.00213
.00224
.00240
.00260
.00288

92907.94
84584.24
77169.94
70457.61
64287.23

4143434
3480927
2924438
2456939
2064237

60
61
62
63
64

.10038
.10736
.11474
.12256
.13080

187.8581
164.0947
143.0157
124.3509
107.8545

250.8051
208.1808
172.6187
142.9715
118.2696

10
11
12
13
14

.00324
.00368
.00420
.00476
.00531

58509.12
53023.72
47776.21
42757.13
38011.29

1734354
1457205
1224343
1028641
864124.0

65
66
67
68
69

.13950
.14871
.15855
.16903
.18012

93.30468
80.49653
69.23897
59.35891
50.70448

97.70537
80.60509
66.40350
54.61715
44.84228

15
16
17
18
19

.00582
.00624
.00658
.00686
.00712

33604.19
29592.32
26006.58
22847.45
20089.57

725816.2
609546.1
511828.7
429723.9
360763.9

70
71
72
73
74

.19177
.20391
.21649
.22948
.24297

43.14298
36.55807
30.84562
25.91100
21.66634

36.74086
30.03268
24.48599
19.90732
16.13779

20
21
22
23
24

.00737
.00764
.00791
.00819
.00851

17689.69
15601.66
13785.90
12207.92
10834.43

302857.7
254237.9
213412.3
179136.8
150362.9

75
76
77
78
79

.25710
.27200
.28771
.30426
.32155

18.02915
14.92341
12.28063
10.04035
8.149801

13.04269
10.50804
8.436883
6.748086
5.373592

25
26
27
28
29

.00887
.00928
.00976
.01029
.01087

9635.175
8584.235
7659.118
6841.413
6117.062

126209.4
105933.4
88914.74
74627.02
62632.52

80
81
82
83
84

.33939
.35760
.37605
.39472
.41381

6.563428
5.241507
4.148709
3.253087
2.525410

4.257125
3.352897
2.623589
2.038531
1.572468

30
31
32
33
34

.01150
.01217
.01288
.01367
.01451

5474.348
4903.760
4396.992
3946.375
3545.181

52562.52
44108.30
37011.12
31053.90
26053.32

85
86
87
88
89

.43353
.45366
.47384
.49401
.51417

1.939133
1.471029
1.101332
.8129817
.5910548

1.203720
.9133694
.6859595
.5094352
.3737770

35
36
37
38
39

.01544
.01645
.01755
.01876
.02009

3187.448
2867.922
2582.232
2326.354
2096.738

21856.56
18334.06
15377.77
12897.05
10815.34

90
91
92
93
94

.53429
.55391
.57247
.58989
.60642

.4226601
.2969039
.2047267
.1385376
.09198336

.2706425
.1930079
.1352829
.09312479
.06295169

40
41
42
43
44

.02157
.02323
.02508
.02714
.02941

1890.279
1704.142
1535.880
1383.445
1245.102

9068.741
7603.451
6374.145
5342.826
4477.631

95
96
97
98
99

.62244
.63780
.65219
.66585
.67942

.05988796
.03820059
.02386154
.01459380
.008732563

.04179618
.02721713
.01735568
.01083778
.006632292

45
46
47
48
49

.03188
.03457
.03746
.04057
.04392

1119.447
1005.317
901.7061
807.7285
722.5459

3751.678
3142.658
2631.688
2203.109
1843.682

100
101
102
103
104

.69283
.70627
.71963
.73299
.74756

.005104152
.002908890
.001612920
.0008682474
.0004520415

.003970213
.002321831
.001323059
.0007329371
.0003948520

50
51
52
53
54

.04756
.05149
.05569
.06017
.06494

645.3746
575.4880
512.2628
455.1508
403.6434

1542.350
1289.750
1077.999
900.5405
751.8607

105
106
107
108
109

.76166
.78062
.80438
.84448
.92017

.0002265904
.0001084902
.00004834436
.00001877433
.000004556877

.0002044594
.0001030888
.00004950241
.00002287927
.000009904445

85

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (19.2)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 19.2 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

0
1
2
3
4

.01067
.00249
.00217
.00205
.00204

2046822
1409978
1231211
1095744
985851.6

5
6
7
8
9

.00210
.00220
.00236
.00256
.00283

10
11
12
13
14

D – Factors
Dx

Age
x

Remainder
Factors

100000000
83107383
69670285
58419885
48991643

55
56
57
58
59

.06909
.07446
.08018
.08622
.09254

3180.638
2805.787
2469.741
2169.038
1900.630

5719.986
4761.556
3960.873
3292.105
2733.677

892833.6
811805.4
739781.6
674696.6
614960.0

41087906
34460307
28902634
24241533
20332740

60
61
62
63
64

.09914
.10606
.11338
.12112
.12930

1661.729
1449.666
1261.837
1095.764
949.2014

2267.664
1879.117
1555.505
1286.186
1062.181

.00318
.00362
.00413
.00469
.00524

559088.0
506094.9
455437.5
407018.9
361273.6

17054732
14305344
11999183
10064287
8440457

65
66
67
68
69

.13792
.14706
.15683
.16723
.17825

820.1231
706.6624
607.0826
519.8134
443.4794

876.0206
721.4879
593.3737
487.2334
399.3617

15
16
17
18
19

.00574
.00616
.00650
.00677
.00702

318837.0
280254.4
245820.5
215532.9
189138.8

7077620
5933868
4974239
4169291
3494351

70
71
72
73
74

.18983
.20190
.21441
.22733
.24075

376.8800
318.9645
268.7939
225.5167
188.3439

326.6621
266.5718
216.9744
176.1061
142.5201

20
21
22
23
24

.00728
.00754
.00780
.00808
.00839

166212.7
146302.5
129021.1
114031.4
101009.5

2928550
2454286
2056719
1723499
1444234

75
76
77
78
79

.25482
.26965
.28531
.30180
.31905

156.5366
129.4154
106.3698
86.86127
70.42125

114.9926
92.49015
74.13553
59.19645
47.05984

25
26
27
28
29

.00874
.00914
.00962
.01014
.01071

89661.37
79735.60
71014.48
63320.00
56516.29

1210206
1014078
849733.7
711993.2
596554.9

80
81
82
83
84

.33685
.35502
.37344
.39208
.41116

56.64541
45.18196
35.71863
27.97364
21.68981

37.21970
29.26492
22.86092
17.73315
13.65593

30
31
32
33
34

.01133
.01198
.01269
.01346
.01428

50490.26
45150.14
40415.91
36213.89
32479.52

499801.3
418708.9
350747.7
293798.4
246074.8

85
86
87
88
89

.43087
.45100
.47119
.49138
.51157

16.63413
12.60315
9.424035
6.947927
5.044897

10.43603
7.905460
5.927205
4.394516
3.218885

35
36
37
38
39

.01520
.01619
.01727
.01846
.01977

29155.69
26192.17
23547.19
21182.41
19064.05

206089.8
172585.4
144513.9
120997.7
101297.2

90
91
92
93
94

.53172
.55138
.56998
.58744
.60402

3.602951
2.527645
1.740595
1.176265
.7799280

2.326802
1.656568
1.159172
.7966013
.5375932

40
41
42
43
44

.02123
.02286
.02469
.02671
.02895

17162.61
15451.20
13906.68
12509.67
11243.77

84795.97
70975.70
59400.71
49706.29
41587.17

95
96
97
98
99

.62009
.63549
.64993
.66365
.67727

.5070914
.3230069
.2014789
.1230513
.07352667

.3563311
.2316488
.1474688
.09193255
.05616471

45
46
47
48
49

.03139
.03404
.03689
.03997
.04328

10095.74
9054.580
8110.798
7256.049
6482.448

34786.22
29090.40
24319.67
20324.97
16980.51

100
101
102
103
104

.69073
.70422
.71764
.73106
.74569

.04291528
.02442314
.01352307
.007269434
.003779569

.03356483
.01959620
.01114785
.006165232
.003315796

50
51
52
53
54

.04687
.05076
.05491
.05934
.06406

5782.642
5149.822
4578.155
4062.515
3598.154

14181.37
11838.91
9878.589
8238.548
6866.818

105
106
107
108
109

.75985
.77891
.80280
.84317
.91946

.001892059
.0009048157
.0004027731
.0001562921
.00003791765

.001714081
.0008627922
.0004136108
.0001908439
.00008247780

86

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (19.4)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 19.4 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

0
1
2
3
4

.01064
.00246
.00214
.00202
.00201

1999789
1365929
1189750
1056739
949180.5

5
6
7
8
9

.00206
.00216
.00232
.00251
.00278

10
11
12
13
14

D – Factors
Dx

Age
x

Remainder
Factors

100000000
82968174
69437079
58126809
48664215

55
56
57
58
59

.06817
.07348
.07915
.08513
.09140

2832.743
2495.675
2193.937
1924.326
1684.021

5216.162
4334.878
3599.904
2987.071
2476.230

858388.1
779487.5
709503.1
646377.6
588530.4

40744937
34115419
28565441
23918587
20028262

60
61
62
63
64

.09794
.10479
.11204
.11972
.12782

1470.446
1281.145
1113.724
965.9138
835.6607

2050.664
1696.451
1401.945
1157.272
954.1174

.00313
.00356
.00407
.00463
.00517

534490.7
483282.4
434367.6
387647.1
343542.2

16771202
14043958
11760203
9847321
8244664

65
66
67
68
69

.13637
.14544
.15514
.16547
.17642

721.1149
620.5759
532.4655
455.3592
388.0109

785.5786
645.9165
530.3316
434.7386
355.7373

15
16
17
18
19

.00567
.00608
.00642
.00669
.00693

302669.1
265554.6
232479.0
203433.7
178166.6

6901860
5776819
4834476
4045358
3384801

70
71
72
73
74

.18793
.19992
.21236
.22521
.23857

329.3351
278.3826
234.3067
196.3412
163.7775

290.4917
236.6580
192.3036
155.8207
125.8922

20
21
22
23
24

.00718
.00744
.00770
.00797
.00827

156259.2
137268.7
120816.3
106572.9
94223.20

2831987
2369385
1982246
1658309
1387279

75
76
77
78
79

.25257
.26734
.28294
.29938
.31658

135.9540
112.2635
92.16143
75.16860
60.86848

101.4062
81.42581
65.15757
51.94050
41.22236

25
26
27
28
29

.00862
.00901
.00948
.00999
.01056

83481.47
74103.91
65879.79
58637.01
52244.27

1160533
970826.2
812128.8
679344.2
568245.9

80
81
82
83
84

.33434
.35247
.37086
.38948
.40854

48.90238
38.95871
30.76142
24.06199
18.63410

32.54822
25.54898
19.92471
15.42964
11.86214

30
31
32
33
34

.01116
.01181
.01250
.01325
.01407

46592.40
41592.87
37168.63
33248.86
29771.62

475286.2
397504.5
332427.2
277986.1
232441.0

85
86
87
88
89

.42824
.44838
.46857
.48878
.50899

14.27320
10.80104
8.066475
5.939610
4.307299

9.050018
6.844048
5.122804
3.791760
2.772727

35
36
37
38
39

.01497
.01594
.01700
.01817
.01946

26682.24
23932.66
21483.02
19296.76
17341.74

194345.3
162477.6
135822.2
113529.9
94886.15

90
91
92
93
94

.52918
.54887
.56751
.58502
.60164

3.072230
2.152508
1.480300
.9990149
.6614988

2.000935
1.422181
.9934940
.6816012
.4592139

40
41
42
43
44

.02090
.02250
.02430
.02630
.02851

15589.93
14015.85
12597.60
11316.84
10158.10

79296.20
66261.12
55362.11
46249.21
38629.96

95
96
97
98
99

.61776
.63321
.64770
.66146
.67513

.4294994
.2732018
.1701732
.1037850
.06192691

.3038693
.1972128
.1253364
.07800426
.04757562

45
46
47
48
49

.03091
.03353
.03634
.03938
.04265

9108.846
8158.710
7298.738
6521.062
5818.268

32258.49
26931.37
22477.00
18753.50
15641.38

100
101
102
103
104

.68864
.70219
.71566
.72914
.74384

.03609376
.02051201
.01134150
.006088229
.003161112

.02838424
.01654385
.009395674
.005187499
.002785277

50
51
52
53
54

.04620
.05004
.05414
.05853
.06319

5183.457
4610.254
4093.200
3627.499
3208.724

13041.11
10868.76
9053.890
7538.117
6272.486

105
106
107
108
109

.75806
.77721
.80123
.84186
.91876

.001580381
.0007548553
.0003356674
.0001301498
.00003156092

.001437420
.0007223217
.0003456912
.0001592380
.00006870325

87

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (19.6)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 19.6 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

0
1
2
3
4

.01061
.00243
.00211
.00199
.00197

1954844
1323886
1150214
1019580
914277.1

5
6
7
8
9

.00203
.00213
.00228
.00247
.00273

10
11
12
13
14

D – Factors
Dx

Age
x

Remainder
Factors

100000000
82829431
69205042
57835690
48339517

55
56
57
58
59

.06728
.07254
.07815
.08407
.09028

2523.872
2220.682
1949.667
1707.858
1492.646

4757.449
3947.054
3272.354
2710.742
2243.400

825632.1
748782.1
680760.9
619520.0
563488.1

40405397
33774552
28232736
23600472
19728842

60
61
62
63
64

.09676
.10355
.11073
.11835
.12638

1301.655
1132.621
983.3449
851.7497
735.9564

1854.741
1531.805
1263.765
1041.463
857.2021

.00308
.00350
.00401
.00456
.00510

511207.6
461712.1
414468.5
369375.7
326842.0

16492848
13787773
11526371
9635384
8053729

65
66
67
68
69

.13486
.14386
.15349
.16375
.17463

634.2765
545.1613
467.1762
399.0293
339.5918

704.6026
578.3678
474.0764
387.9736
316.9397

15
16
17
18
19

.00559
.00600
.00634
.00661
.00685

287465.4
251754.2
219975.6
192114.5
167919.8

6730748
5624179
4698865
3925307
3278861

70
71
72
73
74

.18606
.19799
.21036
.22314
.23643

287.8819
243.0422
204.3096
170.9942
142.4600

258.3771
210.1428
170.4724
137.9002
111.2274

20
21
22
23
24

.00709
.00735
.00760
.00787
.00816

146980.2
128861.8
113194.1
99656.03
87940.27

2738762
2287556
1910587
1595687
1332660

75
76
77
78
79

.25036
.26507
.28061
.29700
.31415

118.1144
97.41479
79.87543
65.06971
52.62748

89.44388
71.70035
57.27924
45.58391
36.11698

25
26
27
28
29

.00850
.00889
.00935
.00985
.01041

77769.42
68907.02
61149.12
54329.32
48320.76

1112977
929487.0
776246.9
648243.2
541324.4

80
81
82
83
84

.33186
.34996
.36832
.38692
.40596

42.23047
33.60269
26.50010
20.70347
16.01363

28.46944
22.30995
17.36961
13.42849
10.30641

30
31
32
33
34

.01100
.01164
.01232
.01306
.01386

43018.05
38335.83
34199.87
30542.14
27303.22

452011.7
377406.7
315091.9
263049.2
219583.5

85
86
87
88
89

.42565
.44578
.46598
.48620
.50644

12.25097
9.259330
6.906506
5.079118
3.678624

7.849951
5.926574
4.428652
3.272486
2.389006

35
36
37
38
39

.01474
.01570
.01674
.01790
.01916

24430.75
21878.79
19609.26
17587.33
15782.42

183288.1
152977.2
127666.6
106534.4
88890.54

90
91
92
93
94

.52666
.54639
.56507
.58262
.59928

2.620456
1.833586
1.259301
.8487250
.5612189

1.721140
1.221268
.8517160
.5833551
.3923655

40
41
42
43
44

.02057
.02216
.02393
.02589
.02808

14167.91
12719.65
11416.88
10242.31
9181.278

74161.46
61866.82
51604.17
43037.76
35887.46

95
96
97
98
99

.61545
.63095
.64548
.65929
.67301

.3638882
.2311452
.1437748
.08756158
.05217290

.2592005
.1679412
.1065547
.06620438
.04031123

45
46
47
48
49

.03045
.03303
.03581
.03881
.04204

8221.984
7354.625
6570.759
5862.972
5224.295

29918.22
24935.79
20776.68
17305.87
14409.85

100
101
102
103
104

.68657
.70017
.71370
.72724
.74200

.03036574
.01723244
.009514767
.005100516
.002644664

.02400999
.01397090
.007921163
.004366085
.002340322

50
51
52
53
54

.04555
.04934
.05340
.05774
.06235

4648.255
4128.883
3661.072
3240.341
2862.556

11994.22
9979.537
8299.251
6898.262
5730.462

105
106
107
108
109

.75628
.77552
.79967
.84055
.91806

.001320451
.0006299423
.0002798281
.0001084136
.00002627795

.001205769
.0006049009
.0002890114
.0001329066
.00005724668

88

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (19.8)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 19.8 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

0
1
2
3
4

.01057
.00240
.00208
.00196
.00194

1911868
1283734
1112492
984158.3
881035.3

5
6
7
8
9

.00199
.00209
.00224
.00242
.00268

10
11
12
13
14

D – Factors
Dx

Age
x

Remainder
Factors

100000000
82691152
68974167
57546513
48017523

55
56
57
58
59

.06641
.07161
.07717
.08304
.08918

2249.537
1976.736
1733.240
1516.299
1323.502

4339.743
3594.491
2975.082
2460.374
2032.797

794463.2
719590.3
653459.8
594031.9
539745.0

40069248
33437651
27904452
23287110
19434387

60
61
62
63
64

.09560
.10233
.10945
.11700
.12497

1152.655
1001.671
868.5346
751.3404
648.3710

1677.818
1383.373
1139.401
937.4076
770.2689

.00302
.00345
.00395
.00450
.00504

489154.2
441302.8
395662.6
352130.5
311102.6

16219568
13536678
11297567
9428350
7867524

65
66
67
68
69

.13338
.14231
.15187
.16206
.17286

558.0853
479.0726
410.0292
349.7830
297.3119

632.0883
517.9787
423.8679
346.3050
282.4279

15
16
17
18
19

.00552
.00593
.00626
.00653
.00676

273158.7
238789.7
208249.6
181517.7
158344.1

6564154
5475816
4567274
3809010
3176405

70
71
72
73
74

.18423
.19608
.20839
.22110
.23433

251.7277
212.2562
178.2093
148.9662
123.9559

229.8578
186.6355
151.1500
122.0656
98.29118

20
21
22
23
24

.00700
.00726
.00750
.00777
.00805

138324.2
121033.2
106108.7
93237.24
82119.65

2648753
2208683
1841631
1535529
1280278

75
76
77
78
79

.24819
.26284
.27832
.29465
.31175

102.6475
84.55604
69.24837
56.34466
45.51592

78.90922
63.14991
50.36433
40.01398
31.65090

25
26
27
28
29

.00839
.00877
.00922
.00971
.01026

72486.46
64108.37
56787.98
50364.44
44715.16

1067444
889972.8
742006.4
618614.5
515720.1

80
81
82
83
84

.32942
.34749
.36581
.38438
.40341

36.47975
28.99164
22.83586
17.81898
13.76572

24.90737
19.48596
15.14564
11.68959
8.956822

30
31
32
33
34

.01085
.01147
.01214
.01287
.01365

39738.44
35351.94
31484.20
28069.84
25051.89

429912.9
358356.1
298687.3
248937.8
207456.9

85
86
87
88
89

.42309
.44322
.46342
.48366
.50392

10.51835
7.940010
5.915074
4.344559
3.142628

6.810636
5.133325
3.829490
2.825020
2.058900

35
36
37
38
39

.01452
.01547
.01649
.01763
.01887

22380.18
20010.83
17907.46
16036.87
14369.97

172876.9
144046.9
120013.1
99980.60
83282.87

90
91
92
93
94

.52416
.54393
.56265
.58024
.59694

2.235770
1.562374
1.071611
.7212568
.4762816

1.480842
1.049006
.7303585
.4994001
.3353365

40
41
42
43
44

.02026
.02182
.02356
.02550
.02766

12881.48
11548.52
10351.44
9273.869
8301.992

69366.97
57770.57
48106.97
40054.12
33343.76

95
96
97
98
99

.61316
.62870
.64328
.65713
.67090

.3083913
.1956209
.1215077
.07389629
.04396843

.2211568
.1430527
.09061196
.05620490
.03416550

45
46
47
48
49

.03000
.03255
.03529
.03825
.04144

7424.650
6632.594
5917.863
5273.473
4692.874

27751.21
23091.06
19207.52
15972.13
13277.09

100
101
102
103
104

.68452
.69817
.71175
.72534
.74017

.02555444
.01448160
.007984684
.004274345
.002213267

.02031553
.01180144
.006679960
.003675797
.001967022

50
51
52
53
54

.04491
.04866
.05268
.05696
.06153

4169.996
3699.249
3275.858
2895.633
2554.719

11032.91
9164.375
7608.616
6313.655
5236.066

105
106
107
108
109

.75451
.77384
.79811
.83926
.91736

.001103610
.0005258608
.0002333493
.00009033516
.00002188601

.001011748
.0005067183
.0002416973
.0001109628
.00004771509

89

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (20.0)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 20.0 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

0
1
2
3
4

.01054
.00238
.00206
.00194
.00191

1870747
1245363
1076478
950371.5
849356.6

5
6
7
8
9

.00196
.00205
.00220
.00238
.00264

10
11
12
13
14

D – Factors
Dx

Age
x

Remainder
Factors

100000000
82553333
68744444
57259259
47698206

55
56
57
58
59

.06556
.07071
.07621
.08203
.08812

2005.779
1760.247
1541.407
1346.719
1173.950

3959.319
3273.930
2705.244
2233.491
1842.268

764786.4
691820.5
627511.6
569828.7
517219.6

39736449
33104665
27580523
22978420
19144807

60
61
62
63
64

.09448
.10114
.10820
.11569
.12359

1021.075
886.1753
767.3972
662.9971
571.4044

1518.026
1249.538
1027.453
843.8971
692.2755

.00298
.00339
.00389
.00444
.00497

468252.4
421979.7
377878.4
335843.5
296259.0

15951260
13290564
11073675
9226100
7685924

65
66
67
68
69

.13194
.14080
.15028
.16040
.17114

491.2125
421.1365
359.9917
306.7150
260.3804

567.1395
463.9805
379.0477
309.1702
251.7225

15
16
17
18
19

.00546
.00586
.00619
.00645
.00668

259687.3
226602.2
197245.5
171590.9
149389.6

6401951
5331606
4439579
3696344
3077313

70
71
72
73
74

.18243
.19422
.20645
.21910
.23226

220.1848
185.4290
155.4924
129.8166
107.8888

204.5264
165.7906
134.0446
108.0712
86.87742

20
21
22
23
24

.00692
.00717
.00741
.00767
.00795

130244.1
113738.4
99518.02
87276.92
76723.94

2561845
2132654
1775273
1477734
1230036

75
76
77
78
79

.24606
.26064
.27606
.29234
.30939

89.23338
73.41707
60.05341
48.80424
39.37715

69.62988
55.63092
44.29372
35.13228
27.74318

25
26
27
28
29

.00828
.00865
.00909
.00958
.01012

67597.32
59674.72
52765.08
46712.91
41399.76

1023846
852200.1
709329.6
590386.1
491366.6

80
81
82
83
84

.32702
.34505
.36334
.38188
.40089

31.52152
25.02076
19.68410
15.34089
11.83683

21.79584
17.02328
13.20944
10.17821
7.785778

30
31
32
33
34

.01069
.01131
.01196
.01268
.01346

36727.50
32616.72
28998.63
25810.41
22997.41

408928.8
340296.5
283162.1
235605.2
196018.7

85
86
87
88
89

.42056
.44069
.46090
.48114
.50142

9.033407
6.810663
5.067441
3.717319
2.685512

5.910324
4.447316
3.312194
2.439338
1.774848

35
36
37
38
39

.01431
.01524
.01625
.01736
.01859

20511.62
18311.07
16361.02
14629.86
13089.90

163072.9
135651.4
112830.1
93839.89
78037.43

90
91
92
93
94

.52169
.54150
.56025
.57789
.59463

1.908114
1.331668
.9121623
.6131127
.4043181

1.274413
.9012703
.6264533
.4276386
.2866716

40
41
42
43
44

.01996
.02149
.02321
.02513
.02725

11717.14
10489.88
9389.543
8400.645
7510.134

64889.68
53951.69
44852.02
37281.79
30984.16

95
96
97
98
99

.61088
.62648
.64110
.65499
.66881

.2614354
.1656053
.1027198
.06238227
.03706526

.1887468
.1218852
.07707544
.04772877
.02896473

45
46
47
48
49

.02956
.03208
.03479
.03771
.04086

6707.479
5983.952
5332.046
4745.186
4217.215

25744.40
21385.53
17759.19
14743.15
12235.06

100
101
102
103
104

.68247
.69618
.70981
.72346
.73836

.02151194
.01217356
.006702684
.003583083
.001852803

.01719434
.009971668
.005634848
.003095533
.001653746

50
51
52
53
54

.04429
.04800
.05197
.05621
.06073

3742.440
3315.632
2932.321
2588.595
2280.858

10150.06
8416.994
6976.465
5779.445
4785.045

105
106
107
108
109

.75275
.77217
.79657
.83796
.91667

.0009226590
.0004391101
.0001946500
.00007529441
.00001823369

.0008491946
.0004245973
.0002021892
.00009267004
.00003978259

90

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (20.2)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 20.2 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

0
1
2
3
4

.01051
.00235
.00203
.00191
.00188

1831378
1208671
1042074
918125.1
819149.5

5
6
7
8
9

.00193
.00202
.00216
.00234
.00259

10
11
12
13
14

D – Factors
Dx

Age
x

Remainder
Factors

100000000
82415973
68515868
56973915
47381539

55
56
57
58
59

.06473
.06983
.07528
.08104
.08707

1789.105
1568.048
1371.310
1196.538
1041.670

3612.795
2982.421
2460.270
2027.857
1669.870

736513.4
665387.6
602834.5
546831.6
495836.5

39406961
32775541
27260885
22674326
18860014

60
61
62
63
64

.09337
.09998
.10698
.11440
.12224

904.8369
784.2714
678.2721
585.2421
503.7452

1373.681
1128.841
926.6642
759.8477
622.2900

.00293
.00334
.00384
.00438
.00491

448429.9
403673.8
361049.9
320451.7
282251.2

15687827
13049322
10854582
9028514
7508808

65
66
67
68
69

.13052
.13931
.14872
.15877
.16944

432.4980
370.3300
316.1646
269.0374
228.1101

508.9563
415.6876
339.0299
276.0696
224.3984

15
16
17
18
19

.00539
.00579
.00612
.00637
.00660

246994.3
215137.9
186912.3
162285.6
141010.8

6244016
5191424
4315658
3587190
2981470

70
71
72
73
74

.18067
.19238
.20455
.21713
.23022

192.6560
162.0437
135.7139
113.1639
93.93321

182.0220
147.3028
118.8987
95.70066
76.80482

20
21
22
23
24

.00684
.00708
.00732
.00757
.00785

122696.9
106936.7
93383.62
81738.87
71719.04

2477927
2059362
1711411
1422205
1181845

75
76
77
78
79

.24396
.25848
.27384
.29007
.30707

77.59599
63.76485
52.09509
42.28561
34.07648

61.45455
49.01752
38.96315
30.85284
24.32325

25
26
27
28
29

.00817
.00853
.00897
.00945
.00998

63069.90
55575.84
49051.96
43347.97
38349.43

982096.0
816089.6
678142.7
563489.6
468200.9

80
81
82
83
84

.32465
.34264
.36090
.37942
.39840

27.24529
21.60013
16.97233
13.21130
10.18119

19.07726
14.87518
11.52339
8.864295
6.769419

30
31
32
33
34

.01055
.01115
.01180
.01251
.01326

33961.64
30108.05
26722.41
23744.39
21121.58

389001.3
323174.9
268467.7
223007.0
185228.5

85
86
87
88
89

.41806
.43818
.45839
.47865
.49895

7.760364
5.843648
4.342536
3.181559
2.295554

5.130237
3.853904
2.865467
2.106825
1.530363

35
36
37
38
39

.01411
.01502
.01601
.01711
.01831

18808.00
16763.55
14955.05
13352.39
11929.24

153839.9
127758.1
106087.9
88085.63
73130.30

90
91
92
93
94

.51925
.53909
.55788
.57555
.59233

1.628950
1.135359
.7766648
.5213360
.3433284

1.097035
.7745365
.5374676
.3662834
.2451330

40
41
42
43
44

.01966
.02118
.02287
.02476
.02685

10662.79
9532.479
8520.731
7612.907
6796.685

60708.11
50391.00
41822.18
34705.50
28795.06

95
96
97
98
99

.60863
.62427
.63893
.65287
.66674

.2216943
.1402366
.08686263
.05267794
.03125522

.1611289
.1038775
.06557881
.04054194
.02456238

45
46
47
48
49

.02913
.03162
.03429
.03718
.04030

6062.120
5400.980
4806.186
4271.549
3791.283

23885.69
19808.51
16422.21
13610.55
11276.34

100
101
102
103
104

.68045
.69420
.70789
.72160
.73655

.01811435
.01023645
.005628216
.003004524
.001551517

.01455671
.008427959
.004754595
.002607616
.001390765

50
51
52
53
54

.04369
.04736
.05128
.05548
.05995

3360.051
2972.958
2625.827
2315.000
2037.126

9339.155
7731.659
6397.759
5291.215
4373.530

105
106
107
108
109

.75101
.77051
.79503
.83667
.91597

.0007716119
.0003667822
.0001624181
.00006277705
.00001519549

.0007129662
.0003558900
.0001691894
.00007741613
.00003317890

91

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (20.4)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 20.4 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

0
1
2
3
4

.01048
.00233
.00201
.00188
.00185

1793663
1173566
1009188
887331.0
790329.1

5
6
7
8
9

.00190
.00199
.00212
.00230
.00255

10
11
12
13
14

D – Factors
Dx

Age
x

Remainder
Factors

100000000
82279070
68288429
56690463
47067495

55
56
57
58
59

.06392
.06897
.07437
.08007
.08605

1596.430
1397.348
1220.426
1063.487
924.6245

3297.101
2717.290
2237.833
1841.451
1513.852

709562.3
640212.7
579352.5
524967.8
475525.8

39080746
32450228
26945473
22374752
18579920

60
61
62
63
64

.09230
.09885
.10578
.11314
.12091

802.1136
694.3275
599.7045
516.7821
444.2473

1243.268
1019.975
835.9055
684.2886
559.4787

.00288
.00329
.00378
.00432
.00485

429619.7
386320.9
345116.0
305896.8
269024.1

15429171
12812850
10640178
8835477
7336057

65
66
67
68
69

.12913
.13785
.14720
.15718
.16778

380.9286
325.7603
277.7639
236.0648
199.9033

456.8244
372.4893
303.2933
246.5592
200.0785

15
16
17
18
19

.00533
.00572
.00604
.00630
.00653

235027.2
204347.2
177202.9
153557.6
133165.7

6090231
5055152
4195394
3481433
2888764

70
71
72
73
74

.17894
.19059
.20268
.21519
.22822

168.6226
141.6523
118.4882
98.67785
81.80794

162.0252
130.9024
105.4853
84.76324
67.91396

20
21
22
23
24

.00676
.00700
.00723
.00748
.00775

115643.1
100590.9
87670.45
76590.06
67073.85

2396890
1988705
1649947
1368850
1135618

75
76
77
78
79

.24189
.25635
.27165
.28782
.30478

67.49686
55.39838
45.20500
36.64860
29.49811

54.25036
43.19942
34.28140
27.10052
21.32957

25
26
27
28
29

.00807
.00842
.00885
.00932
.00985

58874.91
51784.20
45622.76
40245.33
35541.37

942114.0
781565.4
648375.5
537860.2
446163.1

80
81
82
83
84

.32232
.34027
.35849
.37698
.39594

23.55613
18.65263
14.63843
11.38065
8.759683

16.70146
13.00106
10.05483
7.721765
5.887105

30
31
32
33
34

.01041
.01100
.01164
.01233
.01308

31419.48
27805.86
24636.76
21854.21
19407.94

370075.6
306941.1
254558.4
211101.8
175048.8

85
86
87
88
89

.41559
.43571
.45592
.47619
.49650

6.668661
5.015388
3.722406
2.723803
1.962788

4.454160
3.340468
2.479589
1.820081
1.319881

35
36
37
38
39

.01391
.01480
.01578
.01686
.01805

17253.95
15353.91
13676.15
12191.97
10876.33

145143.8
120336.1
99758.74
82692.92
68539.13

90
91
92
93
94

.51683
.53670
.55553
.57324
.59006

1.391031
.9682699
.6614870
.4434264
.2916240

.9445798
.6657914
.4612395
.3138119
.2096679

40
41
42
43
44

.01937
.02087
.02254
.02440
.02647

9707.571
8666.218
7735.625
6901.961
6153.588

56802.31
47070.65
39001.55
32311.08
26763.89

95
96
97
98
99

.60640
.62208
.63679
.65077
.66468

.1880493
.1187890
.07347505
.04449642
.02636375

.1375884
.08855393
.05581201
.03444662
.02083486

45
46
47
48
49

.02872
.03118
.03382
.03667
.03975

5481.123
4876.798
4333.942
3846.727
3409.719

22163.93
18350.12
15187.87
12566.63
10394.16

100
101
102
103
104

.67844
.69224
.70598
.71974
.73476

.01525793
.008610152
.004727411
.002520144
.001299616

.01232711
.007125223
.004012986
.002197230
.001169940

50
51
52
53
54

.04310
.04673
.05061
.05476
.05919

3017.914
2666.734
2352.269
2071.107
1820.122

8594.223
7103.130
5867.903
4844.940
3998.002

105
106
107
108
109

.74927
.76886
.79349
.83539
.91528

.0006454880
.0003064606
.0001355646
.00005235654
.00001266738

.0005987657
.0002983882
.0001416176
.00006469241
.00002767973

92

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (20.6)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 20.6 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

0
1
2
3
4

.01046
.00231
.00198
.00186
.00183

1757512
1139959
977736.5
857907.4
762816.4

5
6
7
8
9

.00187
.00195
.00209
.00226
.00251

10
11
12
13
14

D – Factors
Dx

Age
x

Remainder
Factors

100000000
82142620
68062122
56408888
46756048

55
56
57
58
59

.06313
.06813
.07348
.07913
.08506

1425.029
1245.685
1086.537
945.5689
821.0206

3009.450
2476.110
2035.827
1672.448
1372.635

683857.0
616222.6
556995.3
504169.7
456222.6

38757767
32128676
26634225
22079624
18304440

60
61
62
63
64

.09124
.09774
.10461
.11191
.11962

711.3006
614.9114
530.4192
456.4848
391.9079

1125.422
921.7636
754.1649
616.3503
503.0962

.00284
.00324
.00373
.00427
.00479

411759.8
369861.8
330020.2
292125.3
256526.6

15175199
12581045
10430354
8646878
7167558

65
66
67
68
69

.12777
.13642
.14570
.15562
.16615

335.6195
286.6488
244.1067
207.1998
175.2403

410.1058
333.8410
271.3737
220.2447
178.4283

15
16
17
18
19

.00526
.00566
.00598
.00623
.00645

223737.8
194184.3
168074.1
145365.9
125815.8

5940479
4922674
4078672
3378962
2799088

70
71
72
73
74

.17724
.18882
.20085
.21329
.22625

147.6340
123.8658
103.4810
86.07269
71.26961

144.2531
116.3508
93.60364
75.09095
60.06456

20
21
22
23
24

.00668
.00691
.00714
.00738
.00765

109046.2
94666.81
82346.37
71800.25
62759.95

2318631
1920583
1590786
1317580
1091270

75
76
77
78
79

.23986
.25426
.26950
.28562
.30252

58.72992
48.14414
39.23791
31.77248
25.54241

47.90061
38.07988
30.16861
23.80968
18.70843

25
26
27
28
29

.00796
.00832
.00874
.00920
.00972

54985.67
48274.73
42453.95
37382.92
32954.87

903822.1
748555.5
619961.1
513436.1
425196.7

80
81
82
83
84

.32002
.33792
.35612
.37458
.39352

20.37249
16.11205
12.62915
9.806515
7.538828

14.62476
11.36559
8.775411
6.728039
5.120977

30
31
32
33
34

.01027
.01085
.01148
.01216
.01290

29081.62
25692.02
22724.69
20123.97
17841.65

352099.8
291547.7
241391.0
199850.3
165444.1

85
86
87
88
89

.41314
.43326
.45348
.47375
.49408

5.732191
4.305764
3.191753
2.332581
1.678744

3.868085
2.896121
2.146191
1.572746
1.138628

35
36
37
38
39

.01371
.01460
.01556
.01662
.01779

15835.61
14069.22
12512.25
11137.35
9920.709

136952.4
113356.4
93816.79
77638.50
64243.11

90
91
92
93
94

.51444
.53434
.55320
.57094
.58780

1.188205
.8260096
.5635529
.3772693
.2477782

.8135135
.5724578
.3959232
.2689262
.1793803

40
41
42
43
44

.01910
.02057
.02221
.02405
.02609

8841.764
7882.055
7025.835
6260.028
5573.648

53153.65
43974.06
36375.37
30085.42
24879.01

95
96
97
98
99

.60418
.61991
.63466
.64868
.66264

.1595570
.1006510
.06216909
.03759667
.02224439

.1175178
.07551079
.04751252
.02927563
.01767784

45
46
47
48
49

.02832
.03074
.03335
.03617
.03922

4957.838
4405.272
3909.664
3465.527
3067.758

20568.85
17001.27
14048.12
11604.31
9582.284

100
101
102
103
104

.67644
.69030
.70409
.71790
.73297

.01285575
.007244394
.003971970
.002114489
.001088942

.01044189
.006025534
.003388004
.001851958
.0009844606

50
51
52
53
54

.04253
.04612
.04996
.05407
.05845

2711.667
2392.969
2108.011
1853.606
1626.840

7909.801
6526.613
5382.700
4436.954
3655.264

105
106
107
108
109

.74754
.76722
.79197
.83411
.91459

.0005401428
.0002561370
.0001131851
.00004367896
.00001056308

.0005030032
.0002502503
.0001185740
.00005407602
.00002309896

93

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (20.8)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 20.8 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

0
1
2
3
4

.01043
.00228
.00196
.00183
.00180

1722841
1107768
947639.9
829777.8
736537.7

5
6
7
8
9

.00184
.00192
.00206
.00223
.00247

10
11
12
13
14

D – Factors
Dx

Age
x

Remainder
Factors

100000000
82006623
67836937
56129175
46447174

55
56
57
58
59

.06236
.06731
.07261
.07821
.08408

1272.495
1110.884
967.6815
841.0230
729.2811

2747.310
2256.685
1852.347
1519.198
1244.793

659326.5
593349.0
535697.1
484374.3
437866.7

38437985
31810835
26327079
21788867
18033491

60
61
62
63
64

.09022
.09665
.10347
.11070
.11835

630.9880
544.7656
469.2980
403.3585
345.8500

1018.915
833.1483
680.5334
555.2533
452.4754

.00279
.00319
.00368
.00421
.00473

394792.7
354241.7
315710.2
279087.2
244711.6

14925817
12353807
10225005
8462608
7003199

65
66
67
68
69

.12643
.13502
.14424
.15408
.16455

295.7969
252.3153
214.5971
181.9226
153.6688

368.2309
299.2570
242.8582
196.7754
159.1511

15
16
17
18
19

.00520
.00559
.00591
.00616
.00638

213081.2
184607.0
159486.2
137673.2
118925.8

5794648
4793879
3965383
3279669
2712337

70
71
72
73
74

.17557
.18708
.19905
.21142
.22432

129.2985
108.3463
90.40249
75.10072
62.10767

128.4551
103.4370
83.07678
66.53572
53.13320

20
21
22
23
24

.00660
.00683
.00706
.00730
.00756

102873.2
89133.16
77381.96
67341.81
58751.39

2243051
1854902
1533840
1268310
1048724

75
76
77
78
79

.23786
.25220
.26738
.28344
.30030

51.11711
41.85235
34.06862
27.55328
22.12368

42.30279
33.57406
26.55487
20.92294
16.41296

25
26
27
28
29

.00786
.00821
.00863
.00908
.00959

51377.81
45024.57
39524.09
34740.67
30571.15

867146.1
716991.0
592835.9
490158.9
405247.8

80
81
82
83
84

.31775
.33562
.35378
.37221
.39112

17.62428
13.92156
10.89883
8.452555
6.489998

12.80910
9.938078
7.660517
5.863534
4.455579

30
31
32
33
34

.01013
.01071
.01132
.01200
.01272

26930.48
23750.06
20970.82
18539.31
16409.30

335024.8
276949.9
228924.9
189215.7
156381.0

85
86
87
88
89

.41073
.43084
.45106
.47134
.49169

4.928646
3.697607
2.737533
1.998123
1.436218

3.359911
2.511475
1.858065
1.359350
.9825055

35
36
37
38
39

.01353
.01439
.01534
.01639
.01754

14540.48
12897.83
11452.49
10178.42
9052.976

129235.8
106792.2
88237.75
72900.64
60222.83

90
91
92
93
94

.51207
.53200
.55089
.56867
.58557

1.015244
.7048534
.4802566
.3210753
.2105857

.7008069
.4923313
.3399424
.2305196
.1535076

40
41
42
43
44

.01883
.02028
.02190
.02371
.02573

8056.626
7171.882
6383.842
5680.149
5050.430

49744.84
41085.81
33929.94
28016.39
23129.67

95
96
97
98
99

.60199
.61775
.63255
.64661
.66061

.1354210
.08530745
.05261824
.03177617
.01877423

.1004013
.06440579
.04045799
.02488759
.01500328

45
46
47
48
49

.02792
.03032
.03290
.03569
.03870

4486.327
3980.930
3528.318
3123.326
2761.163

19090.91
15753.55
12995.58
10717.10
8835.016

100
101
102
103
104

.67446
.68836
.70220
.71606
.73120

.01083498
.006097088
.003338246
.001774663
.0009126926

.008847418
.005096984
.002861159
.001561383
.0008286234

50
51
52
53
54

.04197
.04552
.04932
.05339
.05772

2437.432
2148.125
1889.828
1659.564
1454.618

7280.886
5997.730
4938.325
4063.916
3342.403

105
106
107
108
109

.74582
.76559
.79045
.83284
.91391

.0004521261
.0002141415
.00009452863
.00003645059
.000008811001

.0004226783
.0002099396
.00009930915
.00004521526
.00001928204

94

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (21.0)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 21.0 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

0
1
2
3
4

.01040
.00226
.00194
.00181
.00178

1689570
1076918
918824.3
802871.2
711424.4

5
6
7
8
9

.00181
.00189
.00202
.00219
.00243

10
11
12
13
14

D – Factors
Dx

Age
x

Remainder
Factors

100000000
81871074
67612868
55851309
46140845

55
56
57
58
59

.06160
.06651
.07176
.07731
.08313

1136.700
991.0258
862.1336
748.2988
648.0176

2508.382
2057.020
1685.666
1380.210
1129.040

635904.7
571528.4
515397.2
465523.2
420402.2

38121364
31496656
26023975
21502412
17766991

60
61
62
63
64

.08921
.09559
.10234
.10952
.11711

559.9362
482.7862
415.3599
356.5340
305.3057

922.6390
753.1782
614.1952
500.2990
407.0193

.00275
.00315
.00363
.00416
.00467

378664.7
339409.4
302137.5
266736.6
233535.2

14680937
12131040
10024028
8282559
6842871

65
66
67
68
69

.12513
.13365
.14280
.15258
.16298

260.7848
222.1661
188.7153
159.7798
134.7952

330.6906
268.3042
217.3790
175.8398
141.9834

15
16
17
18
19

.00514
.00553
.00584
.00609
.00631

203016.3
175576.3
151402.3
130444.7
112463.1

5652629
4668658
3855420
3183451
2628411

70
71
72
73
74

.17393
.18538
.19728
.20959
.22242

113.2755
94.80071
79.00118
65.54735
54.13990

114.4091
91.97441
73.74834
58.96700
47.01124

20
21
22
23
24

.00653
.00676
.00698
.00721
.00747

97093.37
83961.21
72750.25
63189.43
55024.43

2170053
1791570
1479022
1220960
1007903

75
76
77
78
79

.23590
.25017
.26529
.28130
.29810

44.50445
36.39365
29.58910
23.90140
19.16814

37.36684
29.60757
23.37893
18.39013
14.40225

25
26
27
28
29

.00777
.00811
.00852
.00897
.00947

48029.08
42012.88
36813.67
32300.28
28373.10

832015.4
686806.4
566939.5
467972.8
386265.6

80
81
82
83
84

.31551
.33334
.35146
.36986
.38876

15.25124
12.03237
9.408294
7.287631
5.588689

11.22131
8.691787
6.688771
5.111275
3.877534

30
31
32
33
34

.01000
.01057
.01118
.01184
.01255

24950.07
21965.06
19361.23
17087.25
15098.78

318804.1
263105.3
217121.6
179163.1
147828.2

85
86
87
88
89

.40835
.42845
.44867
.46896
.48932

4.238958
3.176256
2.348625
1.712111
1.229080

2.919179
2.178428
1.609003
1.175192
.8479968

35
36
37
38
39

.01334
.01420
.01513
.01616
.01729

13357.25
11829.20
10487.08
9306.087
8264.675

121965.6
100618.1
82998.89
68459.03
56460.16

90
91
92
93
94

.50972
.52968
.54861
.56642
.58335

.8677086
.6016403
.4093896
.2733301
.1790276

.6038640
.4235257
.2919505
.1976484
.1314005

40
41
42
43
44

.01856
.01999
.02159
.02338
.02537

7344.313
6528.424
5802.910
5156.092
4578.179

46559.75
38391.58
31652.56
26092.72
21505.93

95
96
97
98
99

.59981
.61562
.63045
.64456
.65859

.1149694
.07232393
.04454766
.02686463
.01585008

.08580009
.05494840
.03446006
.02116294
.01273682

45
46
47
48
49

.02754
.02991
.03246
.03521
.03819

4061.283
3598.888
3185.416
2816.007
2486.163

17721.36
14599.24
12023.45
9899.022
8147.118

100
101
102
103
104

.67249
.68644
.70033
.71424
.72944

.009134547
.005133005
.002806466
.001489895
.0007651990

.007498475
.004312720
.002416916
.001316772
.0006976536

50
51
52
53
54

.04143
.04494
.04870
.05272
.05701

2191.763
1929.058
1694.857
1486.382
1301.104

6702.895
5512.476
4531.281
3722.782
3056.774

105
106
107
108
109

.74411
.76396
.78894
.83158
.91322

.0003785654
.0001790852
.00007897102
.00003042758
.000007351746

.0003552828
.0001761733
.00008319872
.00003781760
.00001610066

95

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (21.2)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 21.2 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

0
1
2
3
4

.01037
.00224
.00191
.00178
.00175

1657625
1047336
891221.0
777120.9
687412.5

5
6
7
8
9

.00179
.00186
.00199
.00216
.00239

10
11
12
13
14

D – Factors
Dx

Age
x

Remainder
Factors

100000000
81735974
67389907
55575273
45837038

55
56
57
58
59

.06087
.06573
.07093
.07643
.08220

1015.760
884.4134
768.3684
666.0297
576.0080

2290.577
1875.307
1534.222
1254.136
1024.216

613530.0
550701.6
496038.6
447562.0
403777.0

37807867
31186092
25724852
21220185
17504860

60
61
62
63
64

.08822
.09455
.10125
.10836
.11589

497.0548
428.0030
367.7441
315.2497
269.6030

835.5969
680.9975
554.4175
450.8613
366.1939

.00271
.00310
.00358
.00410
.00462

363326.4
325317.7
289257.0
255030.7
222957.2

14440468
11912647
9827324
8106629
6686469

65
66
67
68
69

.12384
.13231
.14139
.15110
.16143

229.9916
195.6824
166.0081
140.3765
118.2767

297.0302
240.5963
194.6085
157.1608
126.6914

15
16
17
18
19

.00508
.00547
.00578
.00602
.00624

193504.8
167056.2
143788.5
123648.6
106397.9

5514317
4546907
3748681
3090208
2547215

70
71
72
73
74

.17232
.18371
.19554
.20778
.22055

99.26902
82.97414
69.05886
57.22658
47.20850

101.9185
81.79793
65.48024
52.26968
41.60306

20
21
22
23
24

.00645
.00668
.00690
.00713
.00738

91678.61
79124.57
68426.51
59319.93
51557.35

2099546
1730500
1426248
1175451
968734.8

75
76
77
78
79

.23396
.24817
.26324
.27919
.29594

38.75880
31.65631
25.70615
20.73961
16.61228

33.01358
26.11511
20.58715
16.16736
12.64060

25
26
27
28
29

.00767
.00801
.00841
.00886
.00935

44919.14
39220.61
34304.86
30045.12
26345.18

798362.5
657939.4
542214.3
446825.2
368201.7

80
81
82
83
84

.31330
.33109
.34918
.36755
.38642

13.20156
10.40255
8.123945
6.285058
4.813928

9.832496
7.603471
5.841601
4.456538
3.375255

30
31
32
33
34

.00988
.01043
.01103
.01169
.01239

23125.87
20323.47
17883.27
15755.99
13899.12

303393.6
249974.0
205944.9
169660.0
139756.1

85
86
87
88
89

.40600
.42609
.44630
.46660
.48698

3.646822
2.729192
2.015541
1.467456
1.052117

2.536848
1.889991
1.393658
1.016228
.7320807

35
36
37
38
39

.01317
.01401
.01492
.01594
.01706

12275.73
10853.85
9607.203
8512.148
7548.203

115115.5
94810.18
78078.96
64294.72
52938.23

90
91
92
93
94

.50740
.52739
.54634
.56419
.58115

.7418245
.5136877
.3490796
.2327515
.1522426

.5204592
.3644266
.2507970
.1695076
.1125059

40
41
42
43
44

.01831
.01972
.02130
.02306
.02503

6697.772
5945.150
5276.998
4682.277
4151.746

43583.35
35878.04
29531.42
24304.00
19998.59

95
96
97
98
99

.59765
.61350
.62837
.64252
.65660

.09763463
.06133423
.03772592
.02271888
.01338529

.07334138
.04689203
.02935910
.01800054
.01081567

45
46
47
48
49

.02717
.02951
.03203
.03475
.03769

3677.962
3254.783
2876.953
2539.901
2239.402

16452.08
13531.22
11125.47
9144.592
7513.785

100
101
102
103
104

.67054
.68453
.69848
.71244
.72769

.007703245
.004322640
.002360099
.001251195
.0006417321

.006356938
.003650136
.002042218
.001110795
.0005875514

50
51
52
53
54

.04090
.04437
.04809
.05208
.05632

1971.596
1732.977
1520.562
1331.760
1164.212

6171.631
5067.187
4158.378
3410.777
2795.966

105
106
107
108
109

.74242
.76235
.78744
.83031
.91254

.0003170676
.0001498127
.00006599366
.00002540740
.000006136007

.0002987191
.0001478807
.00006972218
.00003163960
.00001344818

96

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (21.4)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 21.4 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

0
1
2
3
4

.01035
.00222
.00189
.00176
.00173

1626938
1018956
864765.6
752465.0
664442.1

5
6
7
8
9

.00176
.00184
.00196
.00212
.00235

10
11
12
13
14

D – Factors
Dx

Age
x

Remainder
Factors

100000000
81601318
67168048
55301053
45535728

55
56
57
58
59

.06015
.06497
.07012
.07557
.08129

908.0096
789.5481
685.0400
593.0103
512.1756

2091.998
1709.908
1396.601
1139.758
929.2738

592145.0
530813.4
477568.5
430440.1
387942.8

37497460
30879094
25429652
20942120
17247019

60
61
62
63
64

.08726
.09353
.10017
.10723
.11469

441.3846
379.5636
325.6952
278.8376
238.1529

756.8901
615.8365
500.5423
406.3785
329.5208

.00267
.00306
.00353
.00405
.00456

348731.5
311922.6
277027.0
243930.0
212940.0

14204325
11698537
9634795
7934717
6533892

65
66
67
68
69

.12259
.13099
.14001
.14965
.15992

202.8999
172.4108
146.0794
123.3683
103.8148

266.8433
215.7887
174.2551
140.4920
113.0677

15
16
17
18
19

.00503
.00541
.00572
.00596
.00617

184511.5
159013.3
136613.6
117255.4
100702.4

5379609
4428524
3645065
2999843
2468655

70
71
72
73
74

.17075
.18206
.19383
.20601
.21871

87.02130
72.64522
60.38614
49.97714
41.17683

90.80892
72.76148
58.15050
46.34223
36.82445

20
21
22
23
24

.00638
.00661
.00682
.00704
.00729

86603.04
74599.00
64388.02
55712.05
48330.26

2031440
1671607
1375440
1131710
931149.3

75
76
77
78
79

.23206
.24621
.26121
.27711
.29381

33.76495
27.54374
22.33930
18.00133
14.40139

29.17344
23.03938
18.13256
14.21628
11.09682

25
26
27
28
29

.00758
.00791
.00831
.00875
.00923

42029.39
36630.39
31981.44
27960.03
24473.23

766122.9
630330.2
518605.6
426665.8
351010.3

80
81
82
83
84

.31113
.32887
.34693
.36527
.38411

11.43063
8.996084
7.016936
5.421959
4.147753

8.617443
6.652892
5.102869
3.886548
2.938712

30
31
32
33
34

.00975
.01030
.01089
.01154
.01223

21444.69
18812.99
16525.50
14534.88
12800.39

288751.6
237518.2
195360.6
160675.3
132137.0

85
86
87
88
89

.40367
.42375
.44397
.46427
.48465

3.138292
2.345718
1.730186
1.258119
.9008880

2.205103
1.640129
1.207420
.8789762
.6321629

35
36
37
38
39

.01299
.01382
.01472
.01573
.01683

11286.68
9963.215
8804.899
7789.225
6896.716

108660.4
89346.30
73458.08
60389.96
49641.26

90
91
92
93
94

.50510
.52512
.54410
.56198
.57898

.6343835
.4387175
.2977392
.1982540
.1295021

.4486841
.3136519
.2154984
.1454102
.09635299

40
41
42
43
44

.01806
.01945
.02101
.02275
.02469

6110.666
5416.195
4800.684
4253.700
3766.521

40801.67
33532.82
27555.58
22640.54
18599.12

95
96
97
98
99

.59551
.61140
.62631
.64049
.65461

.08293739
.05202944
.03195807
.01921850
.01130710

.06270796
.04002733
.02501983
.01531479
.009186769

45
46
47
48
49

.02681
.02912
.03161
.03430
.03721

3332.124
2944.720
2599.357
2291.736
2017.891

15275.59
12542.90
10295.88
8448.763
6930.610

100
101
102
103
104

.66860
.68264
.69663
.71064
.72595

.006498120
.003641283
.001985312
.001051048
.0005383470

.005390652
.003090198
.001726089
.0009373008
.0004949655

50
51
52
53
54

.04038
.04382
.04750
.05144
.05565

1774.206
1557.401
1364.690
1193.654
1042.096

5683.248
4658.515
3816.704
3125.373
2557.786

105
106
107
108
109

.74073
.76074
.78594
.82906
.91186

.0002656393
.0001253623
.00005516533
.00002122183
.000005122843

.0002512326
.0001241677
.00005844559
.00002647865
.00001123601

97

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (21.6)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 21.6 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

0
1
2
3
4

.01032
.00220
.00187
.00174
.00170

1597443
991715.4
839397.8
728845.4
642457.5

5
6
7
8
9

.00173
.00181
.00193
.00209
.00232

10
11
12
13
14

D – Factors
Dx

Age
x

Remainder
Factors

100000000
81467105
66947282
55028635
45236889

55
56
57
58
59

.05945
.06422
.06932
.07473
.08039

811.9755
705.1045
610.9598
528.1773
455.5717

1910.920
1559.333
1271.522
1035.975
843.2674

571695.9
511812.3
459937.4
414110.1
372854.3

37190105
30575617
25138317
20668147
16993390

60
61
62
63
64

.08631
.09253
.09912
.10612
.11352

392.0814
336.7185
288.5494
246.7118
210.4398

685.7085
557.0026
451.9785
366.3471
296.5719

.00263
.00301
.00349
.00400
.00451

334836.9
299183.1
265408.6
233397.6
203449.0

13972423
11488618
9446346
7766724
6385038

65
66
67
68
69

.12136
.12970
.13865
.14823
.15843

179.0569
151.9552
128.5835
108.4547
91.14941

239.7665
193.5735
156.0587
125.6144
100.9279

15
16
17
18
19

.00497
.00535
.00566
.00589
.00610

176003.4
151416.9
129848.6
111238.1
95351.21

5248406
4313410
3544478
2912262
2392640

70
71
72
73
74

.16919
.18044
.19215
.20426
.21690

76.30813
63.62146
52.81854
43.65915
35.92650

80.92568
64.73579
51.65133
41.09511
32.60127

20
21
22
23
24

.00631
.00653
.00674
.00696
.00721

81842.83
70362.18
60613.91
52346.28
45324.94

1965651
1614810
1326521
1089664
895080.3

75
76
77
78
79

.23019
.24427
.25922
.27506
.29171

29.42323
23.97250
19.41909
15.62912
12.48835

25.78523
20.33009
15.97397
12.50330
9.743662

25
26
27
28
29

.00750
.00782
.00821
.00864
.00912

39342.80
34226.31
29828.56
26031.16
22744.36

735235.1
603922.3
496061.1
407446.8
334647.9

80
81
82
83
84

.30898
.32669
.34470
.36301
.38183

9.900120
7.782004
6.062503
4.678716
3.574781

7.554180
5.822433
4.458549
3.390223
2.559213

30
31
32
33
34

.00963
.01018
.01075
.01139
.01207

19894.52
17422.46
15277.52
13414.26
11793.62

274838.6
225702.0
185336.3
152180.1
124944.8

85
86
87
88
89

.40137
.42144
.44165
.46196
.48236

2.701439
2.016696
1.485650
1.078948
.7716145

1.917182
1.423632
1.046317
.7604435
.5460143

35
36
37
38
39

.01283
.01364
.01453
.01552
.01660

10381.77
9149.546
8072.988
7130.664
6304.051

102577.1
84205.53
69117.61
56728.20
46554.55

90
91
92
93
94

.50282
.52286
.54188
.55979
.57682

.5426570
.3747950
.2540218
.1689176
.1101899

.3869018
.2700183
.1852143
.1247700
.08254024

40
41
42
43
44

.01782
.01919
.02073
.02245
.02437

5577.292
4936.290
4369.103
3865.876
3418.374

38201.68
31344.37
25714.86
21093.40
17299.65

95
96
97
98
99

.59339
.60931
.62426
.63848
.65265

.07047277
.04414895
.02707988
.01626214
.009554348

.05363006
.03417648
.02132751
.01303323
.007805287

45
46
47
48
49

.02646
.02874
.03120
.03386
.03674

3019.973
2665.214
2349.436
2068.595
1818.968

14184.95
11628.21
9529.358
7806.898
6393.548

100
101
102
103
104

.66667
.68076
.69480
.70885
.72422

.005483131
.003068224
.001670534
.0008831793
.0004517514

.004572487
.002616873
.001459300
.0007911257
.0004170869

50
51
52
53
54

.03987
.04328
.04692
.05082
.05499

1597.166
1400.124
1225.240
1070.254
933.1207

5234.223
4283.396
3503.598
2864.262
2340.239

105
106
107
108
109

.73905
.75914
.78445
.82780
.91118

.0002226187
.0001049335
.00004612744
.00001773105
.000004278243

.0002113551
.0001042870
.00004900707
.00002216603
.000009390512

98

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (21.8)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 21.8 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

0
1
2
3
4

.01030
.00218
.00185
.00172
.00168

15690810
9655562
8150612
7062077
6214063

5
6
7
8
9

.00171
.00178
.00190
.00206
.00228

10
11
12
13
14

D – Factors
Dx

Age
x

Remainder
Factors

1000000000
813333330
667276030
547580030
449404980

55
56
57
58
59

.05876
.06349
.06855
.07391
.07952

7263.519
6299.103
5450.776
4705.924
4053.601

17457.75
14222.34
11578.23
9417.894
7653.432

5521326
4936500
4430993
3985280
3584695

368857690
302756130
248507900
203981990
167439000

60
61
62
63
64

.08539
.09155
.09809
.10503
.11238

3484.017
2988.086
2557.240
2183.582
1860.113

6213.220
5038.726
4081.948
3303.154
2669.637

.00259
.00297
.00344
.00396
.00446

3216026
2870612
2543657
2233993
1944517

137446780
112828010
92618826
76025556
62398120

65
66
67
68
69

.12015
.12843
.13732
.14684
.15697

1580.661
1339.688
1132.186
953.7353
800.5384

2154.751
1736.764
1397.877
1123.329
901.0837

15
16
17
18
19

.00492
.00529
.00560
.00583
.00604

1679503
1442384
1234666
1055715
903208.8

51206103
42014709
34468240
28273764
23190862

70
71
72
73
74

.16767
.17886
.19049
.20254
.21512

669.3430
557.3549
462.1320
381.5124
313.5491

721.3174
576.0641
458.8747
364.4929
288.6820

20
21
22
23
24

.00625
.00646
.00667
.00689
.00713

773760.1
663935.8
570850.1
492047.1
425246.6

19020943
15600320
12794176
10492460
8604643

75
76
77
78
79

.22834
.24237
.25726
.27304
.28964

256.4734
208.7038
168.8552
135.7344
108.3255

227.9515
179.4308
140.7527
109.9905
85.57341

25
26
27
28
29

.00741
.00773
.00811
.00854
.00901

368437.8
319938.4
278326.7
242458.9
211468.2

7056404
5786614
4745314
3891230
3190733

80
81
82
83
84

.30687
.32453
.34251
.36078
.37958

85.76990
67.33691
52.39378
40.38500
30.81829

66.23542
50.96755
38.96450
29.57945
22.29228

30
31
32
33
34

.00952
.01005
.01062
.01125
.01192

184644.3
161416.9
141298.7
123853.4
108706.6

2616173
2144916
1758417
1441469
1181550

85
86
87
88
89

.39910
.41916
.43937
.45967
.48008

23.26052
17.34312
12.76035
9.255544
6.610773

16.67238
12.36000
9.069223
6.580520
4.717191

35
36
37
38
39

.01266
.01347
.01434
.01532
.01638

95534.51
84058.45
74049.87
65304.60
57646.56

968434.8
793682.7
650401.2
532939.5
436643.8

90
91
92
93
94

.50056
.52063
.53968
.55761
.57468

4.643243
3.202767
2.167848
1.439631
.9378429

3.337079
2.325119
1.592256
1.070865
.7072560

40
41
42
43
44

.01758
.01893
.02045
.02215
.02405

50925.20
45006.96
39778.87
35147.81
31036.04

357712.3
293020.1
239998.3
196542.7
160928.8

95
96
97
98
99

.59128
.60725
.62223
.63649
.65069

.5989856
.3747279
.2295291
.1376453
.08075637

.4587811
.2918844
.1818486
.1109451
.06633325

45
46
47
48
49

.02611
.02837
.03080
.03343
.03628

27381.10
24131.52
21243.42
18678.75
16402.58

131737.9
107815.7
88210.26
72147.33
58988.86

100
101
102
103
104

.66476
.67889
.69298
.70708
.72250

.04628028
.02586109
.01406077
.007423402
.003791970

.03879548
.02216652
.01234087
.006679332
.003515607

50
51
52
53
54

.03938
.04275
.04636
.05022
.05435

14383.17
12591.86
11004.33
9599.514
8358.357

48213.26
39390.26
32166.31
26253.42
21415.08

105
106
107
108
109

.73738
.75755
.78297
.82656
.91051

.001866206
.0008785982
.0003858169
.0001481887
.00003573952

.001778577
.0008761465
.0004110469
.0001856123
.00007850449

99

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table C (22.0)
Factors for Reducing Assurances - Based on Life Table 90CM

Interest at 22.0 Percent
Age
x

Remainder
Factors

R– Factors

Rx-0.5Mx

0
1
2
3
4

.01027
.00216
.00183
.00170
.00166

15417945
9404233
7917030
6845012
6012397

5
6
7
8
9

.00169
.00175
.00187
.00202
.00225

10
11
12
13
14

D – Factors
Dx

Age
x

Remainder
Factors

1000000000
812000000
665090030
544891420
446465300

55
56
57
58
59

.05809
.06278
.06779
.07310
.07867

6499.822
5629.282
4864.652
4194.272
3608.032

15951.38
12973.84
10544.53
8563.008
6947.303

5334081
4762817
4270110
3836526
3447491

365844160
299790380
245670160
201322120
164984720

60
61
62
63
64

.08449
.09060
.09708
.10396
.11125

3096.907
2652.539
2267.065
1933.255
1644.711

5630.723
4558.854
3687.142
2978.782
2403.530

.00255
.00293
.00340
.00391
.00441

3089911
2755213
2438646
2139034
1859183

135210110
110810000
90813155
74421180
60981192

65
66
67
68
69

.11897
.12718
.13601
.14547
.15554

1395.802
1181.484
997.2070
838.9603
703.3046

1936.787
1558.523
1252.359
1004.741
804.6364

15
16
17
18
19

.00486
.00524
.00554
.00577
.00598

1603240
1374514
1174430
1002324
855897.0

49961284
40926130
33520144
27450981
22479083

70
71
72
73
74

.16617
.17730
.18887
.20086
.21337

587.2980
488.4172
404.4601
333.4809
273.7311

643.0555
512.7201
407.7473
323.3504
255.6770

20
21
22
23
24

.00618
.00639
.00660
.00681
.00705

731823.0
626742.9
537836.6
462708.9
399140.9

18406924
15071973
12340603
10103895
8272406

75
76
77
78
79

.22653
.24049
.25532
.27105
.28760

223.6255
181.7498
146.8674
117.9154
93.98975

201.5588
158.3958
124.0484
96.77803
75.17060

25
26
27
28
29

.00733
.00764
.00802
.00844
.00890

345180.4
299196.5
259813.9
225927.0
196698.9

6772825
5544960
4539691
3716514
3042473

80
81
82
83
84

.30478
.32240
.34034
.35859
.37735

74.32811
58.28250
45.29292
34.86872
26.57602

58.08806
44.62496
34.05968
25.81363
19.42231

30
31
32
33
34

.00940
.00993
.01049
.01111
.01177

171444.6
149614.5
130739.9
114401.8
100241.3

2490520
2038550
1668478
1365499
1117443

85
86
87
88
89

.39685
.41690
.43710
.45741
.47783

20.03390
14.91887
10.96302
7.941910
5.665339

14.50212
10.73346
7.862830
5.695823
4.076310

35
36
37
38
39

.01250
.01330
.01416
.01512
.01617

87948.79
77257.83
67950.37
59831.99
52735.26

914389.9
748161.5
612092.7
500727.3
409579.5

90
91
92
93
94

.49833
.51842
.53749
.55546
.57256

3.974105
2.737657
1.850585
1.227298
.7984388

2.878974
2.002645
1.369175
.9193238
.6061745

40
41
42
43
44

.01735
.01869
.02019
.02186
.02374

46517.28
41051.51
36231.10
31968.03
28188.95

334990.3
273957.5
224017.2
183154.5
149720.8

95
96
97
98
99

.58920
.60519
.62022
.63451
.64875

.5092546
.3181528
.1946047
.1165387
.06827757

.3925672
.2493485
.1550934
.09446674
.05638837

45
46
47
48
49

.02578
.02801
.03041
.03302
.03583

24834.93
21857.47
19215.25
16872.51
14796.45

122362.0
99978.17
81663.80
66683.47
54432.14

100
101
102
103
104

.66286
.67704
.69117
.70532
.72080

.03907414
.02180384
.01183832
.006241435
.003183891

.03292509
.01878152
.01043918
.005640806
.002964121

50
51
52
53
54

.03890
.04223
.04581
.04963
.05372

12957.34
11328.40
9886.907
8613.203
7489.548

44416.00
36228.40
29535.82
24066.96
19599.39

105
106
107
108
109

.73572
.75597
.78149
.82532
.90984

.001564896
.0007358589
.0003227984
.0001238865
.00002986486

.001497117
.0007362872
.0003448652
.0001554720
.00006564889

100

R– Factors

Rx-0.5Mx

D - Factors
Dx

Table 90CM
Age
x

lx

Age
x

lx

Age
x

lx

0
1
2
3
4

100000
99064
98992
98944
98907

37
38
39
40
41

95969
95780
95581
95373
95156

74
75
76
77
78

62852
60449
57955
55373
52704

5
6
7
8
9

98877
98850
98826
98803
98783

42
43
44
45
46

94928
94687
94431
94154
93855

79
80
81
82
83

49943
47084
44129
41091
37994

10
11
12
13
14

98766
98750
98734
98713
98681

47
48
49
50
51

93528
93173
92787
92370
91918

84
85
86
87
88

34876
31770
28687
25638
22658

15
16
17
18
19

98635
98573
98497
98409
98314

52
53
54
55
56

91424
90885
90297
89658
88965

89
90
91
92
93

19783
17046
14466
12066
9884

20
21
22
23
24

98215
98113
98006
97896
97784

57
68
59
60
61

88214
87397
86506
85537
84490

94
95
96
97
98

7951
6282
4868
3694
2745

25
26
27
28
29

97671
97556
97441
97322
97199

62
63
64
65
66

83368
82169
80887
79519
78066

99
100
101
102
103

1999
1424
991
672
443

30
31
32
33
34

97070
96934
96791
96642
96485

67
68
69
70
71

76531
74907
73186
71357
69411

104
105
106
107
108

284
175
105
60
33

35
36

96322
96150

72
73

67344
65154

109
110

17
0

101