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Life Estate Value Table
The Life Estate Value table is based on the California State Inheritance Tax Formula and the Internal Revenue Service Actuarial table.
Effective 6/1/96
|
Age |
Life Estate Value Factor |
Age |
Life Estate Value Factor |
Age |
Life Estate Value Factor |
Age |
Life Estate Value Factor |
|
1 |
.98988 |
28 |
.96062 |
55 |
.80046 |
82 |
.40295 |
|
2 |
.99017 |
29 |
.95813 |
56 |
.79006 |
83 |
338642 |
|
3 |
.99008 |
30 |
.95543 |
57 |
.77931 |
84 |
.36998 |
|
4 |
.98938 |
31 |
.95254 |
58 |
.76822 |
85 |
.35359 |
|
5 |
.98913 |
32 |
.94942 |
59 |
.75675 |
86 |
.37646 |
|
6 |
.98884 |
33 |
.94608 |
50 |
.74491 |
87 |
.32262 |
|
7 |
.98822 |
34 |
.94250 |
61 |
.73267 |
88 |
.30859 |
|
8 |
.98748 |
35 |
.93868 |
62 |
.72202 |
89 |
.29526 |
|
9 |
.98663 |
36 |
.93460 |
63 |
.70696 |
90 |
.28221 |
|
10 |
.98565 |
37 |
.93026 |
64 |
.69352 |
91 |
.26955 |
|
11 |
.98453 |
38 |
.92567 |
65 |
.67970 |
92 |
.25771 |
|
12 |
.98329 |
39 |
.92083 |
66 |
.66551 |
93 |
.24692 |
|
13 |
.98198 |
40 |
.91571 |
67 |
.68095 |
94 |
.23728 |
|
14 |
.98066 |
41 |
.91030 |
68 |
.63610 |
95 |
.22887 |
|
15 |
.97937 |
42 |
.90457 |
69 |
.62086 |
96 |
.22181 |
|
16 |
.97815 |
43 |
.89855 |
70 |
.60522 |
97 |
.21550 |
|
17 |
.97700 |
44 |
.89221 |
71 |
.58914 |
98 |
.21000 |
|
18 |
.97590 |
45 |
.88558 |
72 |
.57261 |
99 |
.20486 |
|
19 |
.97480 |
46 |
.87863 |
73 |
.55571 |
100 |
.19975 |
|
20 |
.97365 |
47 |
.87137 |
74 |
.53862 |
101 |
.19532 |
|
21 |
.97245 |
48 |
.86374 |
75 |
.52149 |
102 |
.19054 |
|
22 |
.97120 |
49 |
.85578 |
76 |
.50441 |
103 |
.18437 |
|
23 |
.96986 |
50 |
.84743 |
77 |
.48742 |
104 |
.17856 |
|
24 |
.96841 |
51 |
.83674 |
78 |
.47049 |
105 |
.16962 |
|
25 |
.96678 |
52 |
.82969 |
79 |
.45357 |
106 |
.15488 |
|
26 |
.96495 |
53 |
.82028 |
80 |
.43659 |
107 |
.13409 |
|
27 |
.96290 |
54 |
.81054 |
81 |
.41967 |
108 |
.10068 |
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