The tax law requires that you use these actuarial tables to value annuities, life estates, remainders and reversions, with certain exceptions. These actuarial tables do not apply to qualified retirement arrangements. They also do not apply to limited situations indicated in the regulations at sections 1.7520-3, 20.7520-3 and 25.7520-3.
These actuarial tables are revised approximately every 10 years to account for the most recent mortality experience.
When you use these tables, the law requires that you apply an interest rate equal to:
"The section 7520 rate", which is 120 percent of the applicable federal mid-term rate in effect for the month when the valuation date falls, rounded to the nearest 2 tenths of a percent.
For valuations relating to certain charitable transfers: You may instead elect to use the rate in effect for either of the two months before the valuation date.
Prior and current actuarial tables are linked below. For the period from May 1, 2019, to June 1, 2023, you may rely on either the prior or current tables.
However, with respect to each individual transaction and with respect to all transfers occurring on the same valuation date, you must be consistent in using the same mortality basis to value each interest (annuity, income, remainder, partial, etc.) in the same property.
| Valuation factor | Prior tables: Actuarial Values 3A Publication 1457 (1999) | Current tables: Actuarial Values 4A Publication 1457 (2023) |
|---|---|---|
| One-life factors for annuities, life estates, remainders | Table S (2000CM) XLSX | Table S (2010CM) XLSX |
| Two-life remainder factors | Table R(2) (2000CM) XLSX | Table R(2) (2010CM) XLSX |
| Term certain factors for annuities, life estates, remainders | Table B (2000CM) XLSX | Table B (2010CM) XLSX |
| Commutation factors | Table H (2000CM) XLS | Table H (2010CM) XLSX |
| Adjustment factors for annuities paid at end of period* | Table K XLSX | Table K XLSX |
| Adjustment factors for certain annuities paid at beginning of period** | N/A | Table J XLSX |
| Mortality table | Table 2000CM XLS | Table 2010CM XLSX |
| Valuation factor | Prior tables: Actuarial Values 3B Publication 1458 (1999) | Current tables: Actuarial Values 4B Publication 1458 (2023) |
|---|---|---|
| One-life unitrust remainder factors | Table U(1) (2000CM) XLS | Table U(1) (2010CM) XLSX |
| Two-life unitrust remainder factors | Table U(2) (2000CM) XLSX | Table U(2) (2010CM) XLSX |
| Term unitrust remainder factors | Table D XLS | Table D XLS |
| Unitrust payout rate adjustment factors* | Table F XLS | Table F XLS |
| Unitrust commutation factors | Table Z (2000CM) XLS | Table Z (2010CM) XLSX |
| Mortality table | Table 2000CM XLS | Table 2010CM XLSX |
Find examples for remainder interests in depreciable property for income tax purposes in Publication 1459, Actuarial Values Version 3C (1999) PDF or in Publication 1459, Actuarial Values Version 4C PDF .
| Valuation factor | Prior tables: Actuarial Values 3C Publication 1459 (1999) | Current tables: Actuarial Values 4C Publication 1459 (2023) |
|---|---|---|
| Factors for remainder interests in depreciable property | Table C (2000CM) XLS | Table C (2010CM) XLSX |
| Mortality table | Table 2000CM XLS | Table 2010CM XLSX |
*These valuation factors are not mortality based. Current tables apply to periods both before and after the regulatory change to update the tables based on mortality experience.
**These valuation factors are not mortality based. Table J can be used in transactions subject to Actuarial Values 3A.
These actuarial tables do not apply to valuations under Title 26, Chapter 1, Subchapter D (relating to qualified retirement arrangements), nor to Section 72 (relating to computations for exclusion ratios for annuities) nor for certain other limited purposes as provided by regulations at 1.7520-3, 20.7520-3 and 25.7520-3.