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40 41 .91571 .91030 .08429 .08970 82 83 .40295 .38642 .59705 .61358

AGE LIFE ESTATE REMAINDER AGE LIFE ESTATE REMAINDER 84 85 86 .36998 .35359 .33764 .63002 .64641 .66236 99 100 101 .20486 .19975 .19532 .79514 .80025 .80468 87 88 89 .32262 .30859 .29526 .67738 .69141 .70474 102 103 104 .19054 .18437 .17856 .80946 .81563 .82144 90 91 92 .28221 .26955 .25771 .71779 .73045 .74229 105 106 107 .16962 .15488 .13409 .83038 .84512 .86591 93 94 95 .24692 .23728 .22887 .75308 .76272 .77113 108 109 .10068 .04545 .89932 .95455 96 97 98 .22181 .21550 .21000 .77819 .78450 .79000

The source of the Life Estate & Remainder Interest Table is 26 CFR 20.2031 (49 Federal Register, Vol. 49, No. 93, May 11, 1984). The version of the table published here is from the Social Security Administration's Policy & Operations Manual Series (POMS), Section 01140.120.

This page last updated in Release Number: 08-01 Release Date: 02/01/2008 Effective Date: 02/01/2008 39.2 County and Tribe Areas Use this list to determine which column to use in the AFDC-related categorically needy income test. If a municipality is in 2 counties, use the area for the county in which the Medicaid fiscal group resides. If a pregnant woman is in a maternity home, use the area in which the home is located, even though the county of residence making the payment is in the other area. For example, if her county of residence is Vilas (Area 2) and she is in a maternity home in Milwaukee (Area 1), Vilas county pays at the Area 1 rate. 39.2.1 Area 1 Brown Kenosha Outagamie Sheboygan Dane La Crosse Ozaukee Washington Dodge Marathon Racine Waukesha Dunn Manitowoc Rock Winnebago