Tax Facts

Single Life Annuity Factors - after April 30, 2009 (3.0% to 4.6%)





















































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































(For valuation dates occurring after April 30, 2009)



INTEREST RATE



AGE



3.0%



3.2%



3.4%



3.6%



3.8%



4.0%



4.2%



4.4%



4.6%



0



29.2854



27.8934



26.6095



25.4232



24.3251



23.3069



22.3612



21.4812



20.6611



1



29.3716



27.9839



26.7033



25.5193



24.4227



23.4054



22.4599



21.5798



20.7593



2



29.2677



27.8937



26.6248



25.4510



24.3633



23.3536



22.4148



21.5405



20.7249



3



29.1556



27.7957



26.5391



25.3759



24.2973



23.2956



22.3638



21.4955



20.6853



4



29.0377



27.6923



26.4482



25.2959



24.2269



23.2334



22.3088



21.4469



20.6421



5



28.9151



27.5844



26.3531



25.2120



24.1527



23.1678



22.2506



21.3952



20.5961



6



28.7879



27.4722



26.2540



25.1243



24.0750



23.0988



22.1892



21.3405



20.5474



7



28.6568



27.3563



26.1515



25.0334



23.9943



23.0270



22.1253



21.2835



20.4964



8



28.5212



27.2362



26.0449



24.9387



23.9100



22.9519



22.0582



21.2234



20.4426



9



28.3809



27.1117



25.9342



24.8401



23.8220



22.8732



21.9878



21.1603



20.3859



10



28.2361



26.9828



25.8194



24.7376



23.7304



22.7912



21.9143



21.0942



20.3264



11



28.0866



26.8496



25.7004



24.6312



23.6351



22.7057



21.8374



21.0250



20.2639



12



27.9327



26.7121



25.5774



24.5210



23.5361



22.6167



21.7572



20.9527



20.1986



13



27.7752



26.5713



25.4512



24.4078



23.4344



22.5251



21.6746



20.8780



20.1310



14



27.6153



26.4281



25.3228



24.2924



23.3306



22.4317



21.5903



20.8018



20.0620



15



27.4536



26.2832



25.1928



24.1757



23.2256



22.3370



21.5049



20.7246



19.9921



16



27.2907



26.1372



25.0618



24.0579



23.1196



22.2415



21.4187



20.6468



19.9217



17



27.1259



25.9894



24.9291



23.9386



23.0122



22.1447



21.3313



20.5678



19.8502



18



26.9589



25.8394



24.7943



23.8173



22.9030



22.0462



21.2424



20.4874



19.7775



19



26.7889



25.6867



24.6569



23.6936



22.7914



21.9455



21.1514



20.4051



19.7030



20



26.6148



25.5300



24.5158



23.5663



22.6765



21.8417



21.0575



20.3200



19.6258



21



26.4370



25.3698



24.3712



23.4358



22.5586



21.7349



20.9608



20.2324



19.5463



22



26.2551



25.2056



24.2229



23.3017



22.4372



21.6250



20.8611



20.1419



19.4640



23



26.0684



25.0368



24.0702



23.1634



22.3118



21.5112



20.7578



20.0480



19.3786



24



25.8759



24.8625



23.9122



23.0200



22.1816



21.3928



20.6500



19.9498



19.2891



25



25.6769



24.6819



23.7481



22.8708



22.0458



21.2691



20.5372



19.8469



19.1950



26



25.4713



24.4949



23.5779



22.7157



21.9043



21.1399



20.4192



19.7389



19.0961



27



25.2588



24.3012



23.4012



22.5544



21.7569



21.0050



20.2956



19.6256



18.9922



28



25.0395



24.1010



23.2181



22.3869



21.6035



20.8644



20.1666



19.5071



18.8833



29



24.8139



23.8946



23.0292



22.2137



21.4446



20.7185



20.0325



19.3837



18.7696



30



24.5825



23.6825



22.8346



22.0350



21.2804



20.5675



19.8934



19.2556



18.6514



31



24.3448



23.4643



22.6341



21.8507



21.1107



20.4111



19.7493



19.1225



18.5285



32



24.1011



23.2402



22.4279



21.6607



20.9355



20.2495



19.5999



18.9844



18.4007



33



23.8511



23.0099



22.2156



21.4648



20.7546



20.0822



19.4452



18.8412



18.2679



34



23.5956



22.7742



21.9979



21.2637



20.5686



19.9100



19.2857



18.6932



18.1306



35



23.3341



22.5326



21.7745



21.0568



20.3770



19.7324



19.1209



18.5402



17.9884



36



23.0666



22.2850



21.5452



20.8443



20.1798



19.5494



18.9508



18.3820



17.8411



37



22.7931



22.0316



21.3101



20.6260



19.9770



19.3608



18.7753



18.2186



17.6888



38



22.5135



21.7720



21.0689



20.4018



19.7684



19.1665



18.5942



18.0496



17.5311



39



22.2281



21.5067



20.8220



20.1719



19.5542



18.9667



18.4078



17.8755



17.3684



40



21.9370



21.2356



20.5695



19.9364



19.3344



18.7615



18.2160



17.6962



17.2005



41



21.6401



20.9588



20.3111



19.6952



19.1090



18.5507



18.0187



17.5114



17.0274



42



21.3377



20.6763



20.0472



19.4484



18.8780



18.3344



17.8160



17.3214



16.8490



43



21.0289



20.3876



19.7769



19.1953



18.6408



18.1120



17.6073



17.1253



16.6649



44



20.7145



20.0931



19.5009



18.9364



18.3979



17.8839



17.3929



16.9238



16.4752



45



20.3943



19.7927



19.2191



18.6717



18.1491



17.6499



17.1728



16.7166



16.2800



46



20.0681



19.4863



18.9311



18.4008



17.8942



17.4099



16.9467



16.5033



16.0788



47



19.7364



19.1743



18.6374



18.1242



17.6336



17.1641



16.7148



16.2844



15.8720



48



19.3989



18.8564



18.3377



17.8416



17.3669



16.9123



16.4769



16.0595



15.6593



49



19.0555



18.5324



18.0319



17.5528



17.0940



16.6543



16.2328



15.8285



15.4405



50



18.7057



18.2019



17.7195



17.2573



16.8143



16.3895



15.9819



15.5907



15.2150



51



18.3496



17.8650



17.4005



16.9552



16.5280



16.1180



15.7244



15.3462



14.9828



52



17.9872



17.5216



17.0749



16.6464



16.2349



15.8397



15.4600



15.0949



14.7439



53



17.6188



17.1720



16.7431



16.3311



15.9353



15.5548



15.1890



14.8370



14.4983



54



17.2451



16.8169



16.4054



16.0099



15.6296



15.2638



14.9118



14.5728



14.2464



55



16.8667



16.4568



16.0626



15.6835



15.3186



14.9673



14.6289



14.3029



13.9887



56



16.4852



16.0933



15.7162



15.3530



15.0033



14.6664



14.3416



14.0285



13.7264



57



16.1007



15.7265



15.3661



15.0188



14.6841



14.3613



14.0499



13.7495



13.4595



58



15.7139



15.3570



15.0130



14.6813



14.3613



14.0525



13.7545



13.4666



13.1885



59



15.3243



14.9845



14.6567



14.3403



14.0348



13.7398



13.4548



13.1793



12.9130



60



14.9317



14.6085



14.2965



13.9952



13.7040



13.4225



13.1504



12.8873



12.6327



61



14.5365



14.2297



13.9332



13.6466



13.3694



13.1014



12.8420



12.5909



12.3478



62



14.1398



13.8489



13.5676



13.2954



13.0320



12.7771



12.5301



12.2910



12.0593



63



13.7420



13.4667



13.2001



12.9421



12.6921



12.4500



12.2153



11.9879



11.7673



64



13.3432



13.0830



12.8309



12.5866



12.3498



12.1203



11.8976



11.6816



11.4720



65



12.9434



12.6979



12.4598



12.2290



12.0051



11.7878



11.5769



11.3721



11.1733



66



12.5391



12.3080



12.0837



11.8660



11.6546



11.4494



11.2500



11.0563



10.8681



67



12.1317



11.9145



11.7035



11.4987



11.2996



11.1061



10.9181



10.7352



10.5574



68



11.7225



11.5188



11.3208



11.1284



10.9413



10.7593



10.5823



10.4101



10.2425



69



11.3126



11.1220



10.9367



10.7563



10.5808



10.4100



10.2437



10.0818



9.9241



70



10.9031



10.7251



10.5519



10.3832



10.2189



10.0589



9.9030



9.7511



9.6030



71



10.4937



10.3279



10.1663



10.0089



9.8555



9.7059



9.5601



9.4179



9.2792



72



10.0854



9.9312



9.7808



9.6342



9.4913



9.3518



9.2157



9.0829



8.9533



73



9.6795



9.5364



9.3968



9.2606



9.1277



8.9979



8.8711



8.7474



8.6265



74



9.2777



9.1452



9.0159



8.8896



8.7662



8.6457



8.5279



8.4129



8.3004



75



8.8816



8.7592



8.6396



8.5227



8.4085



8.2968



8.1876



8.0808



7.9763



76



8.4920



8.3792



8.2688



8.1609



8.0553



7.9520



7.8510



7.7521



7.6553



77



8.1094



8.0055



7.9039



7.8044



7.7071



7.6117



7.5184



7.4270



7.3375



78



7.7341



7.6387



7.5453



7.4538



7.3642



7.2764



7.1904



7.1061



7.0235



79



7.3666



7.2792



7.1936



7.1096



7.0273



6.9466



6.8675



6.7900



6.7139



80



7.0080



6.9280



6.8496



6.7727



6.6973



6.6233



6.5507



6.4795



6.4096



81



6.6584



6.5854



6.5138



6.4435



6.3746



6.3068



6.2403



6.1751



6.1109



82



6.3184



6.2519



6.1866



6.1225



6.0595



5.9976



5.9369



5.8772



5.8185



83



5.9885



5.9280



5.8686



5.8103



5.7529



5.6965



5.6411



5.5866



5.5330



84



5.6691



5.6142



5.5603



5.5072



5.4551



5.4038



5.3533



5.3036



5.2548



85



5.3605



5.3108



5.2619



5.2138



5.1664



5.1198



5.0740



5.0288



4.9844



86



5.0631



5.0181



4.9739



4.9303



4.8874



4.8452



4.8036



4.7626



4.7223



87



4.7772



4.7366



4.6967



4.6573



4.6185



4.5803



4.5426



4.5055



4.4689



88



4.5027



4.4661



4.4301



4.3945



4.3595



4.3250



4.2909



4.2573



4.2242



89



4.2400



4.2071



4.1746



4.1426



4.1110



4.0799



4.0491



4.0188



3.9889



90



3.9892



3.9596



3.9304



3.9016



3.8732



3.8451



3.8174



3.7900



3.7630



91



3.7502



3.7236



3.6973



3.6714



3.6458



3.6206



3.5956



3.5710



3.5467



92



3.5228



3.4990



3.4754



3.4522



3.4292



3.4065



3.3840



3.3619



3.3400



93



3.3075



3.2861



3.2650



3.2441



3.2235



3.2031



3.1829



3.1630



3.1433



94



3.1034



3.0843



3.0654



3.0467



3.0282



3.0099



2.9918



2.9739



2.9562



95



2.9104



2.8933



2.8763



2.8596



2.8430



2.8266



2.8103



2.7943



2.7784



96



2.7290



2.7136



2.6984



2.6834



2.6686



2.6539



2.6393



2.6249



2.6106



97



2.5583



2.5446



2.5310



2.5175



2.5042



2.4910



2.4780



2.4650



2.4522



98



2.3977



2.3854



2.3733



2.3612



2.3493



2.3375



2.3258



2.3142



2.3027



99



2.2465



2.2355



2.2247



2.2139



2.2032



2.1926



2.1821



2.1717



2.1614



100



2.1060



2.0962



2.0865



2.0768



2.0673



2.0578



2.0484



2.0391



2.0298



101



1.9729



1.9641



1.9554



1.9468



1.9382



1.9297



1.9213



1.9130



1.9047



102



1.8499



1.8421



1.8343



1.8266



1.8190



1.8114



1.8039



1.7964



1.7890



103



1.7281



1.7212



1.7143



1.7074



1.7006



1.6939



1.6872



1.6806



1.6740



104



1.6161



1.6099



1.6038



1.5978



1.5918



1.5858



1.5799



1.5740



1.5682



105



1.5056



1.5003



1.4950



1.4897



1.4845



1.4793



1.4741



1.4689



1.4638



106



1.3681



1.3636



1.3592



1.3548



1.3504



1.3461



1.3418



1.3375



1.3332



107



1.2125



1.2090



1.2056



1.2021



1.1987



1.1952



1.1918



1.1884



1.1851



108



0.9638



0.9615



0.9592



0.9569



0.9546



0.9523



0.9500



0.9478



0.9455



109



0.4854



0.4845



0.4836



0.4826



0.4817



0.4808



0.4798



0.4789



0.4780




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