Single Life Unitrust Remainder Factors – after April 30, 1999 (4.0% to 5.8%)

(For valuation dates occurring after April 30, 1999)

ADJUSTED PAYOUT RATE

AGE

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

35

.20816

.19405

.18107

.16910

.15808

.14791

.13853

.12987

.12187

.11448

36

.21540

.20109

.18791

.17574

.16451

.15414

.14455

.13569

.12749

.11990

37

.22287

.20838

.19500

.18263

.17120

.16062

.15083

.14177

.13337

.12558

38

.23060

.21593

.20236

.18979

.17816

.16739

.15739

.14813

.13953

.13154

39

.23858

.22374

.20998

.19723

.18540

.17442

.16423

.15477

.14597

.13779

40

.24684

.23183

.21789

.20496

.19294

.18177

.17138

.16172

.15272

.14434

41

.25538

.24021

.22611

.21299

.20079

.18943

.17885

.16899

.15980

.15123

42

.26421

.24889

.23463

.22134

.20896

.19741

.18665

.17660

.16721

.15845

43

.27332

.25786

.24344

.23000

.21744

.20572

.19477

.18453

.17496

.16601

44

.28271

.26712

.25257

.23896

.22625

.21435

.20322

.19281

.18305

.17391

45

.29235

.27665

.26196

.24821

.23534

.22328

.21198

.20139

.19145

.18213

46

.30225

.28644

.27163

.25774

.24472

.23251

.22105

.21028

.20018

.19068

47

.31238

.29647

.28155

.26754

.25438

.24201

.23040

.21947

.20919

.19952

48

.32275

.30676

.29173

.27760

.26431

.25181

.24004

.22896

.21852

.20868

49

.33335

.31729

.30217

.28794

.27453

.26190

.24999

.23876

.22817

.21817

50

.34419

.32808

.31289

.29856

.28505

.27229

.26026

.24889

.23814

.22799

51

.35528

.33912

.32387

.30946

.29585

.28299

.27083

.25933

.24845

.23815

52

.36657

.35038

.33507

.32060

.30691

.29395

.28168

.27005

.25904

.24861

53

.37805

.36185

.34651

.33198

.31821

.30517

.29280

.28106

.26993

.25937

54

.38972

.37352

.35815

.34358

.32976

.31664

.30418

.29234

.28110

.27042

55

.40157

.38539

.37002

.35542

.34155

.32836

.31583

.30390

.29256

.28177

56

.41361

.39746

.38209

.36748

.35358

.34034

.32774

.31574

.30431

.29342

57

.42582

.40971

.39437

.37976

.36584

.35257

.33992

.32785

.31634

.30536

58

.43817

.42212

.40682

.39222

.37829

.36500

.35231

.34019

.32862

.31756

59

.45061

.43464

.41939

.40482

.39090

.37759

.36488

.35272

.34109

.32996

60

.46314

.44726

.43207

.41754

.40364

.39034

.37761

.36542

.35375

.34257

61

.47577

.45999

.44488

.43041

.41655

.40326

.39053

.37833

.36662

.35540

62

.48852

.47286

.45785

.44345

.42964

.41639

.40367

.39146

.37974

.36848

63

.50141

.48589

.47098

.45667

.44293

.42972

.41703

.40484

.39311

.38184

64

.51440

.49903

.48426

.47005

.45638

.44324

.43060

.41843

.40671

.39544

65

.52749

.51229

.49766

.48357

.47001

.45694

.44435

.43223

.42054

.40927

66

.54069

.52568

.51121

.49726

.48381

.47084

.45833

.44626

.43461

.42337

67

.55404

.53924

.52495

.51115

.49784

.48498

.47256

.46056

.44898

.43778

68

.56751

.55293

.53883

.52521

.51205

.49932

.48701

.47511

.46360

.45246

69

.58105

.56671

.55283

.53940

.52640

.51382

.50165

.48985

.47844

.46738

70

.59461

.58052

.56687

.55365

.54084

.52843

.51639

.50473

.49342

.48245

71

.60813

.59431

.58091

.56791

.55529

.54306

.53118

.51966

.50847

.49761

72

.62158

.60804

.59490

.58213

.56973

.55768

.54598

.53461

.52357

.51283

73

.63493

.62168

.60881

.59629

.58411

.57227

.56076

.54955

.53866

.52806

74

.64822

.63528

.62268

.61042

.59848

.58686

.57555

.56453

.55380

.54335

75

.66149

.64887

.63657

.62458

.61290

.60151

.59041

.57959

.56904

.55875

76

.67478

.66249

.65049

.63880

.62739

.61625

.60538

.59478

.58443

.57432

77

.68807

.67612

.66446

.65307

.64194

.63108

.62046

.61009

.59995

.59005

78

.70134

.68975

.67843

.66736

.65654

.64596

.63561

.62548

.61558

.60590

79

.71451

.70330

.69233

.68160

.67109

.66081

.65074

.64088

.63123

.62178

80

.72749

.71666

.70605

.69566

.68548

.67550

.66573

.65615

.64676

.63755

81

.74019

.72975

.71950

.70946

.69961

.68994

.68047

.67117

.66205

.65310

82

.75256

.74250

.73263

.72293

.71342

.70407

.69490

.68589

.67705

.66837

83

.76461

.75493

.74542

.73608

.72690

.71788

.70902

.70031

.69175

.68333

84

.77641

.76712

.75798

.74900

.74016

.73147

.72292

.71451

.70624

.69810