Irs Life Estate Tables. The link to the ssa life estate and remainder interest table can be found at the life estate and remainder interest table on the social security website. It is the underlying mortality table used in determining the present value of annuities, life estates, remainders and reversions.
The life expectancy tables and applicable distribution period tables in the proposed regulations reflect longer life expectancies than the tables in the existing regulations. September 15, 2009) age lifeestate remainder 0.97188.02812 1.98988.01012 2. The younger you are at the time of the gift, the less you are giving to your children due to, actuarially speaking, you’ll likely live for a long time before your children finally receive the land without any income to you.
irs publication 590 life expectancy table
Multiply the life estate interest factor by the The link to the ssa life estate and remainder interest table can be found at the life estate and remainder interest table on the social security website. The number of life estate owners ($325,000/2 = $162,500). This amount represents each spouse’s percentage of the net proceeds.
