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Life Estate and Remainder Interest Table MA-7 Age Life Estate Remainder Age Life Estate Remainder Age Life Estate Remainder 0 .97188 .02812 42 .90457 .09543 84 .36998 .63002 1 .98988 .01012 43 .89855 .10145 85 .35359 .64641 2 .99017 .00983 44 .89221 .10779 86 .33764 .66236 3 .99008 .00992 45 .88558 .11442 87 .32262 .67738 4 .98981 .01019 46 .87863 .12137 88 .30859 .69141 5 .98938 .01062 47 .87137 .12863 89 .29526 .70474 6 .98884 .01116 48 .86374 .13626 90 .28221 .71779 7 .98822 .01178 49 .85578 .14422 91 .26955 .73045 8 .98748 .01252 50 .84743 .15257 92 .25771 .74229 9 .98663 .01337 51 .83674 .16126 93 .24692 .75308 10 .98565 .01435 52 .82969 .17031 94 .23728 .76272 11 .98453 .01547 53 .82028 .17972 95 .22887 .77113 12 .98329 .01671 54 .81054 .18946 96 .22181 .77819 13 .98198 .01802 55 .80046 .19954 97 .21550 .78450 14 .98066 .01934 56 .79006 .20994 98 .21000 .79000 15 .97937 .02063 57 .77931 .22069 99 .20486 .79514 16 .97815 .02185 58 .76822 .23178 100 .19975 .80025 17 .97700 .02300 59 .75675 .24325 101 .19532 .80468 18 .97590 .02410 60 .74491 .25509 102 .19054 .80946 19 .97480 .02520 61 .73267 .26733 103 .18437 .81563 20 .97365 .02635 62 .72002 .27998 104 .17856 .82144 21 .97245 .02755 63 .70696 .29304 105 .16962 .83038 22 .97120 .02880 64 .69352 .30648 106 .15488 .84512 23 .96986 .03014 65 .67970 .32030 107 .13409 .86591 24 .96841 .03159 66 .66551 .33449 108 .10068 .89932 25 .96678 .03322 67 .65098 .34902 109 .04545 .95455 26 .96495 .03505 68 .63610 .36390 27 .96290 .03710 69 .62086 .37914 28 .96062 .03938 70 .60522 .39478 29 .95813 .04187 71 .58914 .41086 30 .95543 .04457 72 .57261 .42739 31 .95254 .04746 73 .55571 .44429 32 .94942 .05058 74 .53862 .46138 33 .94608 .05392 75 .52149 .47851 34 .94250 .05750 76 .50441 .49559 35 .93868 .06132 77 .48742 .51258 36 .93460 .06540 78 .47049 .52951 37 .93026 .06974 79 .45357 .54643 38 .92567 .07433 80 .43659 .56341 39 .92083 .07917 81 .41967 .58033 40 .91571 .08429 82 .40295 .59705 41 .91030 .08970 83 .38642 .61358 26 CFR 20.2031-7, 49 Federal Register