89 Ill. Adm. Code 120.TABLE A. VALUE OF A LIFE ESTATE AND REMAINDER INTEREST

Section 120.TABLE A Value of a Life Estate and Remainder Interest

Age | Life Estate | Remainder 0 | .97188 | .02812 1 | .98988 | .01012 2 | .90017 | .00983 3 | .99008 | .00992 4 | .98981 | .01019 5 | .98938 | .01062 6 | .98884 | .01116 7 | .98822 | .01178 8 | .98748 | .01252 9 | .98663 | .01337 10 | .98565 | .01435 11 | .98453 | .01547 12 | .98329 | .01671 13 | .98198 | .01802 14 | .98066 | .01934 15 | .97937 | .02063 16 | .97815 | .02185 17 | .97700 | .02300 18 | .97590 | .02410 19 | .97480 | .02520 20 | .97365 | .02635 21 | .97245 | .02755 22 | .97120 | .02880 23 | .96986 | .03014 24 | .96841 | .03159 25 | .96678 | .03322 26 | .96495 | .03505 27 | .96290 | .03710 28 | .96062 | .03938 29 | .95813 | .04187 30 | .95543 | .04457 31 | .95254 | .04746 32 | .94942 | .05058 33 | .94608 | .05392 34 | .94250 | .05750 35 | .93868 | .06132 36 | .93460 | .06540 37 | .93026 | .06974 38 | .92567 | .07433 39 | .92083 | .07917 40 | .91571 | .08429 41 | .91030 | .08970 42 | .90457 | .09543 43 | .89855 | .10145 44 | .89221 | .10779 45 | .88558 | .11442 46 | .87863 | .12137 47 | .87137 | .12863 48 | .86374 | .13626 49 | .85578 | .14422 50 | .84743 | .15257 51 | .83674 | .16126 52 | .82969 | .17031 53 | .82028 | .17972 54 | .81054 | .18946 55 | .80046 | .19954 56 | .79006 | .20994 57 | .77931 | .22069 58 | .76822 | .23178 59 | .75675 | .24325 60 | .74491 | .25509 61 | .73267 | .26733 62 | .72002 | .27998 63 | .70696 | .29304 64 | .69352 | .30648 65 | .67970 | .32030 66 | .66551 | .33449 67 | .65098 | .34902 68 | .63610 | .36390 69 | .62086 | .37914 70 | .60522 | .39478 71 | .58914 | .41086 72 | .57261 | .42739 73 | .55571 | .44429 74 | .53862 | .46138 75 | .52149 | .47851 76 | .50441 | .49559 77 | .48742 | .51258 78 | .47049 | .52951 79 | .45357 | .54643 80 | .43659 | .56341 81 | .41967 | .58033 82 | .40295 | .59705 83 | .38642 | .61358 84 | .36998 | .63002 85 | .35359 | .64641 86 | .33764 | .66236 87 | .32262 | .67738 88 | .30859 | .69141 89 | .29526 | .70474 90 | .28221 | .71779 91 | .26955 | .73045 92 | .25771 | .74299 93 | .24692 | .75308 94 | .23728 | .76272 95 | .22887 | .77113 96 | .22181 | .77819 97 | .21550 | .78450 98 | .21000 | .79000 99 | .20486 | .79514 100 | .19975 | .80025 101 | .19532 | .80468 102 | .19054 | .80946 103 | .18437 | .81563 104 | .17856 | .82144 105 | .16962 | .83038 106 | .15488 | .84512 107 | .13409 | .86591 108 | .10068 | .89932 109 | .04545 | .95455

(Source: Added at 19 Ill. Reg. 2905, effective February 27, 1995)