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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