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AGED, BLIND, AND DISABLED MEDICAID 017 Table of Standards: Life Estate Interest Table Supersedes: MA 009 (09/01/98) Reference: 26 CFR 20.2031-7 and 49 Federal Register Vol. 49 No 93/05-11-1984 Overview: Use the following table to determine life estate values. UNISEX LIFE ESTATE INTEREST TABLE
AGE LIFE ESTATE FACTOR
AGE LIFE ESTATE FACTOR
AGE LIFE ESTATE FACTOR 0 .97188 1 .98988 2 .99017 3 .99008 4 .98981 5 .98938 6 .98884 7 .98822 8 .98748 9 .98663 10 .98565 11 .98453 12 .98329 13 .98198 14 .98066 15 .97937 16 .97815 17 .97700 18 .97590 19 .97480 20 .97365 21 .97245 22 .97120 23 .96986 24 .96841 25 .96678 26 .96495 27 .96290 28 .96062 29 .95813 30 .95543 31 .95254 32 .94942 33 .94608 34 .94250 35 .93868 36 .93460 37 .93026 38 .92567 39 .92083 40 .91571 41 .91030 42 .90457 43 .89855 44 .89221 45 .88558 46 .8786. 47 87.137 48 .86374 49 .85578 50 .84743 51 .83674 52 .82969 53 .82028