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Title 8: Medicaid Page 14 Iowa Department of Health and Human Services Employees’ Manual Chapter D: Resources Attribution of Resources Revised September 13, 2024 Calculating the Amount to Attribute to the… If the annuity quote is greater than the original attribution amount, the administrative law judge will order that the annuity quote be used instead of the original amount. Send a new Notice of Attribution of Resources reflecting the revised amount. (The 90-day transfer policy applies as of the date of Medicaid approval. See Transfers to Establish Ongoing Eligibility.) If the annuity quote is equal to or less than the original attribution amount, the original attribution is left as is. Table For an Annuity For Life 2001 CSO-D mortality table based on blending 50% male-50% female (pivotal age 45) age nearest birthday Source: Iowa Department of Revenue

Age In Years Life Expectancy In Years Age In Years Life Expectancy In Years Age In Years Life Expectancy In Years 0 78.65 26 53.49 52 29.15 1 77.73 27 52.53 53 28.27 2 76.78 28 51.58 54 27.4 3 75.81 29 50.63 55 26.54 4 74.84 30 49.67 56 25.68 5 73.86 31 48.72 57 24.84 6 72.87 32 47.76 58 24.01 7 71.89 33 46.81 59 23.19 8 70.91 34 45.85 60 22.38 9 69.92 35 44.9 61 21.57 10 68.94 36 43.95 62 20.78 11 67.95 37 43 63 20 12 66.97 38 42.05 64 19.24 13 65.99 39 41.11 65 18.49 14 65.01 40 40.16 66 17.75 15 64.04 41 39.22 67 17.02 16 63.07 42 38.28 68 16.31 17 62.11 43 37.35 69 15.6 18 61.15 44 36.42 70 14.91 19 60.19 45 35.49 71 14.23 20 59.23 46 34.57 72 13.56 21 58.27 47 33.65 73 12.91 22 57.32 48 32.74 74 12.28 23 56.36 49 31.84 75 11.66 24 55.4 50 30.94 76 11.06 25 54.45 51 30.04 77 10.47