For estates of decedents dying on or after July 4, 1965, and prior to January 1, 1986, the value of a life estate in property, an annuity for life and the value of a remainder interest in the property, shall be computed by the use of the commissioners' standard ordinary mortality table at the rate of 4 percent per annum.
Age of Life Tenant | Life Estate | Remainder |
0 | .90164 | .09836 |
1 | .89936 | .10064 |
2 | .89900 | .10100 |
3 | .89676 | .10324 |
4 | .89396 | .10604 |
5 | .89104 | .10896 |
6 | .88792 | .11208 |
7 | .88464 | .11536 |
8 | .88120 | .11880 |
9 | .87756 | .12244 |
10 | .87380 | .12620 |
11 | .86984 | .13016 |
12 | .86576 | .13424 |
13 | .86152 | .13848 |
14 | .85716 | .14284 |
15 | .85268 | .14732 |
16 | .84808 | .15192 |
17 | .84336 | .15664 |
18 | .83852 | .16148 |
19 | .83356 | .16644 |
20 | .82840 | .17160 |
21 | .82308 | .17692 |
22 | .81756 | .18244 |
23 | .81184 | .18816 |
24 | .80592 | .19408 |
25 | .79976 | .20024 |
26 | .79336 | .20664 |
27 | .78672 | .21328 |
28 | .77984 | .22016 |
29 | .77268 | .22732 |
30 | .76524 | .23476 |
31 | .75756 | .24244 |
32 | .74960 | .25040 |
33 | .74132 | .25868 |
34 | .73280 | .26720 |
35 | .72392 | .27608 |
36 | .71476 | .28524 |
37 | .70532 | .29468 |
38 | .69560 | .30440 |
39 | .68560 | .31440 |
40 | .67536 | .32464 |
41 | .66488 | .33512 |
42 | .65412 | .34588 |
43 | .64316 | .35684 |
44 | .63192 | .36808 |
45 | .62044 | .37956 |
46 | .60872 | .39128 |
47 | .59680 | .40320 |
48 | .58464 | .41536 |
49 | .57228 | .42772 |
50 | .55972 | .44028 |
51 | .54700 | .45300 |
52 | .53412 | .46588 |
53 | .52104 | .47896 |
54 | .50788 | .49212 |
55 | .49452 | .50548 |
56 | .48108 | .51892 |
57 | .46756 | .53244 |
58 | .45392 | .54608 |
59 | .44024 | .55976 |
60 | .42652 | .57348 |
61 | .41280 | .58720 |
62 | .39908 | .60092 |
63 | .38538 | .61462 |
64 | .37174 | .62826 |
65 | .35817 | .64183 |
66 | .34471 | .65529 |
67 | .33140 | .66860 |
68 | .31829 | .68171 |
69 | .30542 | .69458 |
70 | .29282 | .70718 |
71 | .28048 | .71952 |
72 | .26840 | .73160 |
73 | .25653 | .74347 |
74 | .24481 | .75519 |
75 | .23322 | .76678 |
76 | .22175 | .77825 |
77 | .21045 | .78955 |
78 | .19938 | .80062 |
79 | .18863 | .81137 |
80 | .17826 | .82174 |
81 | .16830 | .83170 |
82 | .15876 | .84124 |
83 | .14960 | .85040 |
84 | .14078 | .85922 |
85 | .13224 | .86776 |
86 | .12395 | .87605 |
87 | .11584 | .88416 |
88 | .10785 | .89215 |
89 | .09990 | .90010 |
90 | .09192 | .90808 |
91 | .08386 | .91614 |
92 | .07563 | .92437 |
93 | .06715 | .93285 |
94 | .05826 | .94174 |
95 | .04866 | .95134 |
96 | .03801 | .96199 |
97 | .02595 | .97405 |
98 | .01275 | .98725 |
99 | .00000 | 1.00000 |
Column 1 Age in Years | Column 2 Life Expectancy in Years | Column 3 4% Annuities $1.00 |
0 | 68.30 | 22.541 |
1 | 67.78 | 22.484 |
2 | 66.90 | 22.475 |
3 | 66.00 | 22.419 |
4 | 65.10 | 22.349 |
5 | 64.19 | 22.276 |
6 | 63.27 | 22.198 |
7 | 62.35 | 22.116 |
8 | 61.43 | 22.030 |
9 | 60.51 | 21.939 |
10 | 59.58 | 21.845 |
11 | 58.65 | 21.746 |
12 | 57.72 | 21.644 |
13 | 56.80 | 21.538 |
14 | 55.87 | 21.429 |
15 | 54.95 | 21.317 |
16 | 54.03 | 21.202 |
17 | 53.11 | 21.084 |
18 | 52.19 | 20.963 |
19 | 51.28 | 20.839 |
20 | 50.37 | 20.710 |
21 | 49.46 | 20.577 |
22 | 48.55 | 20.439 |
23 | 47.64 | 20.296 |
24 | 46.73 | 20.148 |
25 | 45.82 | 19.994 |
26 | 44.90 | 19.834 |
27 | 43.99 | 19.668 |
28 | 43.08 | 19.496 |
29 | 42.16 | 19.317 |
30 | 41.25 | 19.131 |
31 | 40.34 | 18.939 |
32 | 39.43 | 18.740 |
33 | 38.51 | 18.533 |
34 | 37.60 | 18.320 |
35 | 36.69 | 18.098 |
36 | 35.78 | 17.869 |
37 | 34.88 | 17.633 |
38 | 33.97 | 17.390 |
39 | 33.07 | 17.140 |
40 | 32.18 | 16.884 |
41 | 31.29 | 16.622 |
42 | 30.41 | 16.353 |
43 | 29.54 | 16.079 |
44 | 28.67 | 15.798 |
45 | 27.81 | 15.511 |
46 | 26.95 | 15.218 |
47 | 26.11 | 14.920 |
48 | 25.27 | 14.616 |
49 | 24.45 | 14.307 |
50 | 23.63 | 13.993 |
51 | 22.82 | 13.675 |
52 | 22.03 | 13.353 |
53 | 21.25 | 13.026 |
54 | 20.47 | 12.697 |
55 | 19.71 | 12.363 |
56 | 18.97 | 12.027 |
57 | 18.23 | 11.689 |
58 | 17.51 | 11.348 |
59 | 16.81 | 11.006 |
60 | 16.12 | 10.663 |
61 | 15.44 | 10.320 |
62 | 14.78 | 9.9770 |
63 | 14.14 | 9.6346 |
64 | 13.51 | 9.2935 |
65 | 12.90 | 8.9543 |
66 | 12.31 | 8.6178 |
67 | 11.73 | 8.2851 |
68 | 11.17 | 7.9572 |
69 | 10.64 | 7.6355 |
70 | 10.12 | 7.3204 |
71 | 9.63 | 7.0121 |
72 | 9.15 | 6.7101 |
73 | 8.69 | 6.4133 |
74 | 8.24 | 6.1203 |
75 | 7.81 | 5.8304 |
76 | 7.39 | 5.5437 |
77 | 6.98 | 5.2612 |
78 | 6.59 | 4.9845 |
79 | 6.21 | 4.7158 |
80 | 5.85 | 4.4566 |
81 | 5.51 | 4.2076 |
82 | 5.19 | 3.9689 |
83 | 4.89 | 3.7399 |
84 | 4.60 | 3.5194 |
85 | 4.32 | 3.3061 |
86 | 4.06 | 3.0988 |
87 | 3.80 | 2.8961 |
88 | 3.55 | 2.6963 |
89 | 3.31 | 2.4975 |
90 | 3.06 | 2.2981 |
91 | 2.82 | 2.0965 |
92 | 2.58 | 1.8907 |
93 | 2.33 | 1.6787 |
94 | 2.07 | 1.4564 |
95 | 1.80 | 1.2166 |
96 | 1.51 | .9503 |
97 | 1.18 | .6487 |
98 | .83 | .3189 |
99 | .50 | .0000 |
Number of Years | Present Value of an Annuity of One Dollar, Payable at the End of Each Year, for a Certain No. of Years | Present Value of One Dollar, Payable at the End of a Certain Number of Years |
ANNUITY | REMAINDER | |
1 | $0.96154 | $0.961538 |
2 | 1.88609 | 0.924556 |
3 | 2.77509 | 0.888996 |
4 | 3.62990 | 0.854804 |
5 | 4.45182 | 0.821927 |
6 | 5.24214 | 0.790315 |
7 | 6.00205 | 0.759918 |
8 | 6.73274 | 0.730690 |
9 | 7.43533 | 0.702587 |
10 | 8.11090 | 0.675564 |
11 | 8.76048 | 0.649581 |
12 | 9.38507 | 0.624597 |
13 | 9.98565 | 0.600574 |
14 | 10.56312 | 0.577475 |
15 | 11.11839 | 0.555265 |
16 | $11.65230 | $0.533908 |
17 | 12.16567 | 0.513373 |
18 | 12.65930 | 0.493628 |
19 | 13.13394 | 0.474642 |
20 | 13.59033 | 0.456387 |
21 | 14.02916 | 0.438834 |
22 | 14.45112 | 0.421955 |
23 | 14.85684 | 0.405726 |
24 | 15.24696 | 0.390121 |
25 | 15.62208 | 0.375117 |
26 | 15.98277 | 0.360689 |
27 | 16.32959 | 0.346817 |
28 | 16.66306 | 0.333477 |
29 | 16.98371 | 0.320651 |
30 | 17.29203 | 0.308319 |
1980 CSO-D MORTALITY TABLE
BASED ON BLENDING 50% MALE-50% FEMALE
(PIVOTAL AGE 45)
AGE NEAREST BIRTHDAY
4% INTEREST
AGE OF LIFE TENANT | LIFE ESTATE | REMAINDER | AGE OF LIFE TENANT | LIFE ESTATE | REMAINDER |
0 | .91904 | .08096 | 50 | .61730 | .38270 |
1 | .91919 | .08081 | 51 | .60576 | .39424 |
2 | .91689 | .08311 | 52 | .59399 | .40601 |
3 | .91443 | .08557 | 53 | .58199 | .41801 |
4 | .91186 | .08814 | 54 | .56979 | .43021 |
5 | .90914 | .09086 | 55 | .55740 | .44260 |
6 | .90629 | .09371 | 56 | .54483 | .45517 |
7 | .90329 | .09671 | 57 | .53206 | .46794 |
8 | .90014 | .09986 | 58 | .51906 | .48094 |
9 | .89683 | .10317 | 59 | .50582 | .49418 |
10 | .89338 | .10662 | 60 | .49234 | .50766 |
11 | .88977 | .11023 | 61 | .47862 | .52138 |
12 | .88603 | .11397 | 62 | .46471 | .53529 |
13 | .88219 | .11781 | 63 | .45064 | .54936 |
14 | .87828 | .12172 | 64 | .43647 | .56353 |
15 | .87429 | .12571 | 65 | .42226 | .57774 |
16 | .87027 | .12973 | 66 | .40801 | .59199 |
17 | .86617 | .13383 | 67 | .39372 | .60628 |
18 | .86200 | .13800 | 68 | .37936 | .62064 |
19 | .85773 | .14227 | 69 | .36489 | .63511 |
20 | .85333 | .14667 | 70 | .35031 | .64969 |
21 | .84878 | .15122 | 71 | .33565 | .66435 |
22 | .84404 | .15596 | 72 | .32098 | .67902 |
23 | .83912 | .16088 | 73 | .30639 | .69361 |
24 | .83399 | .16601 | 74 | .29199 | .70801 |
25 | .82865 | .17135 | 75 | .27787 | .72213 |
26 | .82306 | .17694 | 76 | .26405 | .73595 |
27 | .81724 | .18276 | 77 | .25053 | .74947 |
28 | .81117 | .18883 | 78 | .23727 | .76273 |
29 | .80487 | .19513 | 79 | .22422 | .77578 |
30 | .79833 | .20167 | 80 | .21134 | .78866 |
31 | .79155 | .20845 | 81 | .19866 | .80134 |
32 | .78451 | .21549 | 82 | .18625 | .81375 |
33 | .77723 | .22277 | 83 | .17419 | .82581 |
34 | .76970 | .23030 | 84 | .16260 | .83740 |
35 | .76192 | .23808 | 85 | .15151 | .84849 |
36 | .75389 | .24611 | 86 | .14093 | .85907 |
37 | .74562 | .25438 | 87 | .13081 | .86919 |
38 | .73710 | .26290 | 88 | .12108 | .87892 |
39 | .72836 | .27164 | 89 | .11163 | .88837 |
40 | .71940 | .28060 | 90 | .10235 | .89765 |
41 | .71022 | .28978 | 91 | .09309 | .90691 |
42 | .70083 | .29917 | 92 | .08368 | .91632 |
43 | .69122 | .30878 | 93 | .07390 | .92610 |
44 | .68138 | .31862 | 94 | .06350 | .93650 |
45 | .67131 | .32869 | 95 | .05221 | .94779 |
46 | .66101 | .33899 | 96 | .03994 | .96006 |
47 | .65046 | .34954 | 97 | .02678 | .97322 |
48 | .63966 | .36034 | 98 | .01321 | .98679 |
49 | .62860 | .37140 | 99 | .00000 | 1.00000 |
1980 CSO-D MORTALITY TABLE
BASED ON BLENDING 50% MALE-50% FEMALE
(PIVOTAL AGE 45)
AGE NEAREST BIRTHDAY
4% INTEREST
AGE IN | LIFE EXPECTANCY | ANNUITIES | AGE IN | LIFE EXPECTANCY | ANNUITIES |
YEARS | IN YEARS | $1.00 | YEARS | IN YEARS | $1.00 |
0 | 73.30 | 22.976 | 50 | 27.45 | 15.433 |
1 | 72.56 | 22.980 | 51 | 26.61 | 15.144 |
2 | 71.63 | 22.922 | 52 | 25.77 | 14.850 |
3 | 70.70 | 22.861 | 53 | 24.94 | 14.550 |
4 | 69.76 | 22.796 | 54 | 24.13 | 14.245 |
5 | 68.82 | 22.728 | 55 | 23.32 | 13.935 |
6 | 67.87 | 22.657 | 56 | 22.52 | 13.621 |
7 | 66.93 | 22.582 | 57 | 21.73 | 13.301 |
8 | 65.98 | 22.504 | 58 | 20.95 | 12.976 |
9 | 65.03 | 22.421 | 59 | 20.18 | 12.645 |
10 | 64.07 | 22.334 | 60 | 19.41 | 12.308 |
11 | 63.12 | 22.244 | 61 | 18.66 | 11.966 |
12 | 62.16 | 22.151 | 62 | 17.91 | 11.618 |
13 | 61.21 | 22.055 | 63 | 17.18 | 11.266 |
14 | 60.27 | 21.957 | 64 | 16.45 | 10.912 |
15 | 59.32 | 21.857 | 65 | 15.75 | 10.557 |
16 | 58.39 | 21.757 | 66 | 15.05 | 10.200 |
17 | 57.46 | 21.654 | 67 | 14.38 | 9.843 |
18 | 56.53 | 21.550 | 68 | 13.71 | 9.484 |
19 | 55.61 | 21.443 | 69 | 13.06 | 9.122 |
20 | 54.69 | 21.333 | 70 | 12.42 | 8.758 |
21 | 53.77 | 21.219 | 71 | 11.79 | 8.391 |
22 | 52.85 | 21.101 | 72 | 11.17 | 8.024 |
23 | 51.93 | 20.978 | 73 | 10.57 | 7.660 |
24 | 51.01 | 20.850 | 74 | 10.00 | 7.300 |
25 | 50.08 | 20.716 | 75 | 9.44 | 6.947 |
26 | 49.15 | 20.576 | 76 | 8.91 | 6.601 |
27 | 48.23 | 20.431 | 77 | 8.39 | 6.263 |
28 | 47.30 | 20.279 | 78 | 7.90 | 5.932 |
29 | 46.36 | 20.122 | 79 | 7.42 | 5.605 |
30 | 45.43 | 19.958 | 80 | 6.96 | 5.283 |
31 | 44.50 | 19.789 | 81 | 6.52 | 4.967 |
32 | 43.57 | 19.613 | 82 | 6.09 | 4.656 |
33 | 42.64 | 19.431 | 83 | 5.68 | 4.355 |
34 | 41.72 | 19.242 | 84 | 5.29 | 4.065 |
35 | 40.79 | 19.048 | 85 | 4.93 | 3.788 |
36 | 39.87 | 18.847 | 86 | 4.58 | 3.523 |
37 | 38.94 | 18.640 | 87 | 4.26 | 3.270 |
38 | 38.03 | 18.428 | 88 | 3.95 | 3.027 |
39 | 37.11 | 18.209 | 89 | 3.66 | 2.791 |
40 | 36.21 | 17.985 | 90 | 3.37 | 2.559 |
41 | 35.30 | 17.756 | 91 | 3.09 | 2.327 |
42 | 34.41 | 17.521 | 92 | 2.81 | 2.092 |
43 | 33.52 | 17.280 | 93 | 2.52 | 1.848 |
44 | 32.63 | 17.035 | 94 | 2.22 | 1.588 |
45 | 31.75 | 16.783 | 95 | 1.90 | 1.305 |
46 | 30.88 | 16.525 | 96 | 1.56 | .999 |
47 | 30.01 | 16.261 | 97 | 1.20 | .670 |
48 | 29.15 | 15.991 | 98 | .84 | .330 |
49 | 28.30 | 15.715 | 99 | .50 | .000 |
2001 CSO-D MORTALITY TABLE
BASED ON BLENDING 50% MALE-50% FEMALE
(PIVOTAL AGE 45)
AGE NEAREST BIRTHDAY
4% INTEREST
The two factors across the page equal 100 percent. Multiply the corpus of the estate by the first factor to obtain value of the life estate.
Use the second factor to obtain the remainder interest if the tax is to be paid at the time of probate or to determine if there would be any tax due.
AGE OF LIFE TENANT | LIFE ESTATE | REMAINDER | AGE OF LIFE TENANT | LIFE ESTATE | REMAINDER |
0 | 0.94022 | 0.05978 | 60 | 0.54240 | 0.45760 |
1 | 0.93854 | 0.06146 | 61 | 0.52918 | 0.47082 |
2 | 0.93653 | 0.06347 | 62 | 0.51579 | 0.48421 |
3 | 0.93431 | 0.06569 | 63 | 0.50229 | 0.49771 |
4 | 0.93192 | 0.06808 | 64 | 0.48868 | 0.51132 |
5 | 0.92939 | 0.07061 | 65 | 0.47495 | 0.52505 |
6 | 0.92676 | 0.07324 | 66 | 0.46112 | 0.53888 |
7 | 0.92402 | 0.07598 | 67 | 0.44717 | 0.55283 |
8 | 0.92119 | 0.07881 | 68 | 0.43306 | 0.56694 |
9 | 0.91825 | 0.08175 | 69 | 0.41882 | 0.58118 |
10 | 0.91519 | 0.08481 | 70 | 0.40442 | 0.59558 |
11 | 0.91202 | 0.08789 | 71 | 0.38991 | 0.61009 |
12 | 0.90874 | 0.09126 | 72 | 0.37533 | 0.62467 |
13 | 0.90537 | 0.09463 | 73 | 0.36081 | 0.63919 |
14 | 0.90192 | 0.09808 | 74 | 0.34633 | 0.65367 |
15 | 0.89837 | 0.10163 | 75 | 0.33189 | 0.66811 |
16 | 0.89475 | 0.10525 | 76 | 0.31751 | 0.68249 |
17 | 0.89107 | 0.10893 | 77 | 0.30318 | 0.69682 |
18 | 0.88731 | 0.11269 | 78 | 0.28898 | 0.71102 |
19 | 0.88344 | 0.11656 | 79 | 0.27495 | 0.72505 |
20 | 0.87944 | 0.12056 | 80 | 0.26116 | 0.73884 |
21 | 0.87529 | 0.12471 | 81 | 0.24761 | 0.75239 |
22 | 0.87098 | 0.12902 | 82 | 0.23452 | 0.76548 |
23 | 0.86651 | 0.13349 | 83 | 0.22188 | 0.77812 |
24 | 0.86186 | 0.13814 | 84 | 0.20962 | 0.79038 |
25 | 0.85704 | 0.14296 | 85 | 0.19778 | 0.80222 |
26 | 0.85205 | 0.14795 | 86 | 0.18642 | 0.81358 |
27 | 0.84688 | 0.15312 | 87 | 0.17540 | 0.82460 |
28 | 0.84154 | 0.15846 | 88 | 0.16507 | 0.83493 |
29 | 0.83599 | 0.16401 | 89 | 0.15544 | 0.84456 |
30 | 0.83022 | 0.16978 | 90 | 0.14650 | 0.85350 |
31 | 0.82421 | 0.17579 | 91 | 0.13802 | 0.86198 |
32 | 0.81798 | 0.18202 | 92 | 0.12909 | 0.87091 |
33 | 0.81151 | 0.18849 | 93 | 0.12008 | 0.87992 |
34 | 0.80480 | 0.19520 | 94 | 0.11133 | 0.88867 |
35 | 0.79786 | 0.20214 | 95 | 0.10320 | 0.89680 |
36 | 0.79068 | 0.20932 | 96 | 0.09618 | 0.90382 |
37 | 0.78326 | 0.21674 | 97 | 0.09014 | 0.90986 |
38 | 0.77559 | 0.22441 | 98 | 0.08532 | 0.91468 |
39 | 0.76767 | 0.23233 | 99 | 0.07952 | 0.92048 |
40 | 0.75949 | 0.24051 | 100 | 0.07338 | 0.92662 |
41 | 0.75104 | 0.24896 | 101 | 0.06745 | 0.93255 |
42 | 0.74233 | 0.25767 | 102 | 0.06160 | 0.93840 |
43 | 0.73335 | 0.26665 | 103 | 0.05590 | 0.94410 |
44 | 0.72412 | 0.27588 | 104 | 0.05042 | 0.94958 |
45 | 0.71463 | 0.28537 | 105 | 0.04523 | 0.95477 |
46 | 0.70490 | 0.29510 | 106 | 0.04045 | 0.95955 |
47 | 0.69491 | 0.30509 | 107 | 0.03604 | 0.96396 |
48 | 0.68468 | 0.31532 | 108 | 0.03199 | 0.96801 |
49 | 0.67415 | 0.32585 | 109 | 0.02823 | 0.97177 |
50 | 0.66333 | 0.33667 | 110 | 0.02479 | 0.97521 |
51 | 0.65223 | 0.34777 | 111 | 0.02174 | 0.97826 |
52 | 0.64086 | 0.35914 | 112 | 0.01899 | 0.98101 |
53 | 0.62926 | 0.37074 | 113 | 0.01643 | 0.98357 |
54 | 0.61743 | 0.38257 | 114 | 0.01357 | 0.98643 |
55 | 0.60539 | 0.39461 | 115 | 0.01107 | 0.98893 |
56 | 0.59317 | 0.40683 | 116 | 0.00869 | 0.99131 |
57 | 0.58077 | 0.41923 | 117 | 0.00638 | 0.99362 |
58 | 0.56821 | 0.43179 | 118 | 0.00437 | 0.99563 |
59 | 0.55542 | 0.44458 | 119 | 0.00246 | 0.99754 |
120 | 0.00000 | 1.00000 |
2001 CSO-D MORTALITY TABLE
BASED ON BLENDING 50% MALE-50% FEMALE
(PIVOTAL AGE 45)
AGE NEAREST BIRTHDAY
4% INTEREST
To find the present value of an annuity or a given amount (specified sum) for life, multiply the annuity by the annuity factor opposite the age at the nearest birthday of the person receiving the annuity.
AGE IN YEARS | LIFE EXPECTANCY IN YEARS | ANNUITIES $1.00 |
0 | 78.65 | 23.505 |
1 | 77.73 | 23.464 |
2 | 76.78 | 23.413 |
3 | 75.81 | 23.358 |
4 | 74.84 | 23.298 |
5 | 73.86 | 23.235 |
6 | 72.87 | 23.169 |
7 | 71.89 | 23.101 |
8 | 70.91 | 23.030 |
9 | 69.92 | 22.956 |
10 | 68.94 | 22.880 |
11 | 67.95 | 22.801 |
12 | 66.97 | 22.718 |
13 | 65.99 | 22.634 |
14 | 65.01 | 22.548 |
15 | 64.04 | 22.459 |
16 | 63.07 | 22.369 |
17 | 62.11 | 22.277 |
18 | 61.15 | 22.183 |
19 | 60.19 | 22.086 |
20 | 59.23 | 21.986 |
21 | 58.27 | 21.882 |
22 | 57.32 | 21.774 |
23 | 56.36 | 21.663 |
24 | 55.40 | 21.547 |
25 | 54.45 | 21.426 |
26 | 53.49 | 21.301 |
27 | 52.53 | 21.172 |
28 | 51.58 | 21.038 |
29 | 50.63 | 20.900 |
30 | 49.67 | 20.755 |
31 | 48.72 | 20.605 |
32 | 47.76 | 20.449 |
33 | 46.81 | 20.288 |
34 | 45.85 | 20.120 |
35 | 44.90 | 19.946 |
36 | 43.95 | 19.767 |
37 | 43.00 | 19.581 |
38 | 42.05 | 19.390 |
39 | 41.11 | 19.192 |
40 | 40.16 | 18.987 |
41 | 39.22 | 18.776 |
42 | 38.28 | 18.558 |
43 | 37.35 | 18.334 |
44 | 36.42 | 18.103 |
45 | 35.49 | 17.866 |
46 | 34.57 | 17.623 |
47 | 33.65 | 17.373 |
48 | 32.74 | 17.117 |
49 | 31.84 | 16.854 |
50 | 30.94 | 16.583 |
51 | 30.04 | 16.306 |
52 | 29.15 | 16.021 |
53 | 28.27 | 15.731 |
54 | 27.40 | 15.436 |
55 | 26.54 | 15.135 |
56 | 25.68 | 14.829 |
57 | 24.84 | 14.519 |
58 | 24.01 | 14.205 |
59 | 23.19 | 13.886 |
60 | 22.38 | 13.560 |
61 | 21.57 | 13.229 |
62 | 20.78 | 12.895 |
63 | 20.00 | 12.557 |
64 | 19.24 | 12.217 |
65 | 18.49 | 11.874 |
66 | 17.75 | 11.528 |
67 | 17.02 | 11.179 |
68 | 16.31 | 10.827 |
69 | 15.60 | 10.470 |
70 | 14.91 | 10.110 |
71 | 14.23 | 9.748 |
72 | 13.56 | 9.383 |
73 | 12.91 | 9.020 |
74 | 12.28 | 8.658 |
75 | 11.66 | 8.297 |
76 | 11.06 | 7.938 |
77 | 10.47 | 7.580 |
78 | 9.91 | 7.224 |
79 | 9.36 | 6.874 |
80 | 8.83 | 6.529 |
81 | 8.32 | 6.190 |
82 | 7.84 | 5.863 |
83 | 7.38 | 5.547 |
84 | 6.94 | 5.240 |
85 | 6.52 | 4.944 |
86 | 6.13 | 4.660 |
87 | 5.75 | 4.385 |
88 | 5.41 | 4.127 |
89 | 5.09 | 3.886 |
90 | 4.79 | 3.662 |
91 | 4.51 | 3.451 |
92 | 4.23 | 3.227 |
93 | 3.94 | 3.002 |
94 | 3.67 | 2.783 |
95 | 3.43 | 2.580 |
96 | 3.21 | 2.405 |
97 | 3.03 | 2.253 |
98 | 2.88 | 2.133 |
99 | 2.71 | 1.988 |
100 | 2.53 | 1.835 |
101 | 2.35 | 1.686 |
102 | 2.18 | 1.540 |
103 | 2.02 | 1.398 |
104 | 1.87 | 1.260 |
105 | 1.72 | 1.131 |
106 | 1.59 | 1.011 |
107 | 1.47 | 0.901 |
108 | 1.35 | 0.800 |
109 | 1.25 | 0.706 |
110 | 1.16 | 0.620 |
111 | 1.08 | 0.544 |
112 | 1.00 | 0.475 |
113 | 0.93 | 0.411 |
114 | 0.86 | 0.339 |
115 | 0.79 | 0.277 |
116 | 0.73 | 0.217 |
117 | 0.67 | 0.159 |
118 | 0.61 | 0.109 |
119 | 0.56 | 0.062 |
120 | 0.50 | 0.000 |
This rule is intended to implement Iowa Code sections 450.51 and 450.52.
Iowa Admin. Code r. 701-86.7