25 C.F.R. § 179.5 Value of life estates and remainders.
Title 25 - Indians
(a) The value of a life estate shall be determined by the formula: Value of Life Estate =P × L, where P =Value of principal, and L =Life estate factor for the age and sex of the life tenant, as shown in Column 2 on tables A(1) and A(2). (b) The value of a remainder shall be determined by the formula: Value of Remainder =P × R, where P =Value of principal, and R =Remainder factor for the age and sex of the life tenant, as shown in Column 3 on tables A(1) and A(2).
Title 25: Indians
PART 179—LIFE ESTATES AND FUTURE INTERESTS
§ 179.5 Value of life estates and remainders.
Table A(1)_Single Life Male, 6 Percent, Showing the Present Worth of a Life Estate Interest, and of a Remainder Interest------------------------------------------------------------------------ (2)_Life (1)_Age estate (3)_Remainder------------------------------------------------------------------------0............................................. 0.9305 0.062951............................................. .96217 .037832............................................. .96170 .038303............................................. .96053 .039474............................................. .95905 .040955............................................. .95732 .042686............................................. .95540 .044607............................................. .95331 .046698............................................. .95195 .048959............................................. .94861 .0513910............................................ .94598 .0540211............................................ .94316 .0568412............................................ .94019 .0598113............................................ .93708 .0629214............................................ .93391 .0660915............................................ .93069 .0693116............................................ .92746 .0725417............................................ .92419 .0758118............................................ .92089 .0791119............................................ .91751 .0824920............................................ .91403 .0859721............................................ .91046 .0895422............................................ .90678 .0932823............................................ .90292 .0970224............................................ .89884 .1011625............................................ .89445 .1055526............................................ .88972 .1102827............................................ .88465 .1153528............................................ .87925 .1207529............................................ .87353 .1264730............................................ .86750 .1325031............................................ .86117 .1388332............................................ .85451 .1454933............................................ .84752 .1524834............................................ .84020 .1598035............................................ .83255 .1674536............................................ .82455 .1754537............................................ .81622 .1837838............................................ .80755 .1924539............................................ .79854 .2014640............................................ .78923 .2107741............................................ .77960 .2204042............................................ .76967 .2303343............................................ .75944 .2405644............................................ .74891 .2510945............................................ .73808 .2619246............................................ .72695 .2730547............................................ .71552 .2844848............................................ .70385 .2961549............................................ .69198 .3080250............................................ .67997 .3200351............................................ .66785 .3321552............................................ .65560 .3444053............................................ .64320 .3568054............................................ .63060 .3694055............................................ .61776 .3822456............................................ .60466 .3953457............................................ .59131 .4086958............................................ .57778 .4222259............................................ .56417 .4358360............................................ .55052 .4494861............................................ .53687 .4631362............................................ .52321 .4767963............................................ .50954 .4904664............................................ .49585 .5041565............................................ .48212 .5178866............................................ .46836 .5316467............................................ .45458 .5454268............................................ .44077 .5592369............................................ .42689 .5731170............................................ .41294 .5870671............................................ .39889 .6011172............................................ .38474 .6152673............................................ .37051 .6294974............................................ .35624 .6437675............................................ .34194 .6580676............................................ .32761 .6723977............................................ .31327 .6867378............................................ .29895 .7010579............................................ .28481 .7151980............................................ .27098 .7290281............................................ .25773 .7422782............................................ .24527 .7547383............................................ .23354 .7664684............................................ .22217 .7778385............................................ .21070 .7893086............................................ .19955 .8004587............................................ .18870 .8113088............................................ .17822 .8217889............................................ .16831 .8316990............................................ .15922 .8407891............................................ .15097 .8490392............................................ .14350 .8565093............................................ .13681 .8631994............................................ .13081 .8691995............................................ .12535 .8746596............................................ .11998 .8800297............................................ .11487 .8851398............................................ .10999 .8900199............................................ .10532 .89468100........................................... .10087 .89913101........................................... .09661 .90339102........................................... .09250 .90750103........................................... .08846 .91154104........................................... .08439 .91561105........................................... .08000 .92000106........................................... .07471 .92529107........................................... .06718 .93282108........................................... .05426 .94574109........................................... .02830 .97170------------------------------------------------------------------------
Table A(2)_Single Life Female, 6 Percent, Showing the Present Worth of a Life Estate Interest, and of a Remainder Interest------------------------------------------------------------------------ (2)_Life (1)_Age estate (3)_Remainder------------------------------------------------------------------------0............................................. 0.95383 0.046171............................................. .97370 .026302............................................. .97372 .026283............................................. .97308 .026924............................................. .97217 .027835............................................. .97110 .028906............................................. .96989 .030117............................................. .96853 .031478............................................. .96703 .032979............................................. .96541 .0345910............................................ .96365 .0363511............................................ .96176 .0382412............................................ .95975 .0402513............................................ .95764 .0423614............................................ .95543 .0445715............................................ .95314 .0468616............................................ .95076 .0492417............................................ .94829 .0517118............................................ .94572 .0542819............................................ .94303 .0569720............................................ .94021 .0597921............................................ .93724 .0627622............................................ .93412 .0658823............................................ .93085 .0691524............................................ .92739 .0726125............................................ .92375 .0762526............................................ .91993 .0800727............................................ .91591 .0840928............................................ .91168 .0883229............................................ .90725 .0927530............................................ .90259 .0974131............................................ .89773 .1022732............................................ .89265 .1073533............................................ .88733 .1126734............................................ .88176 .1182435............................................ .87593 .1240736............................................ .86985 .1301537............................................ .86349 .1365138............................................ .85687 .1431339............................................ .84998 .1500240............................................ .84281 .1571941............................................ .83536 .1646442............................................ .82764 .1723643............................................ .81962 .1803844............................................ .81131 .1886945............................................ .80269 .1973146............................................ .79374 .2062647............................................ .78448 .2155248............................................ .77488 .2251249............................................ .76498 .2350250............................................ .75476 .2452451............................................ .74423 .2557752............................................ .73339 .2666153............................................ .72220 .2778054............................................ .71062 .2893855............................................ .69859 .3014156............................................ .68612 .3138857............................................ .67320 .3268058............................................ .65988 .3401259............................................ .64622 .3537860............................................ .63226 .3677461............................................ .61803 .3819762............................................ .60352 .3964863............................................ .58871 .4112964............................................ .57355 .4264565............................................ .55803 .4419766............................................ .54211 .4578967............................................ .52583 .4741768............................................ .50924 .4907669............................................ .49241 .5075970............................................ .47540 .5246071............................................ .45823 .5417772............................................ .44088 .5591273............................................ .42341 .5765974............................................ .40587 .5941375............................................ .38833 .6116776............................................ .37073 .6292777............................................ .35307 .6469378............................................ .33546 .6645479............................................ .31811 .6818980............................................ .30117 .6988381............................................ .28489 .7151182............................................ .26935 .7306583............................................ .25439 .7456184............................................ .23956 .7604485............................................ .22441 .7755986............................................ .21010 .7899087............................................ .19674 .8032688............................................ .18431 .8156989............................................ .17285 .8271590............................................ .16241 .8375991............................................ .15301 .8469992............................................ .14470 .8553093............................................ .13741 .8625994............................................ .13103 .8689795............................................ .12535 .8746596............................................ .11998 .8800297............................................ .11487 .8851398............................................ .10999 .8900199............................................ .10532 .89468100........................................... .10087 .89913101........................................... .09661 .90339102........................................... .09250 .90750103........................................... .08846 .91154104........................................... .08439 .91561105........................................... .08000 .92000106........................................... .07471 .92529107........................................... .06718 .93282108........................................... .05426 .94574109........................................... .02830 .97170------------------------------------------------------------------------
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