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Tables

IRC Sec. 7520. Valuation tables

Section 7520 of the Internal Revenue Code went into effect May 1, 1989. It describes the valuation tables that must be used for computing the value of certain income interests. These tables are used to computed the charitable deduction for all life income gifts, retained life estates, and lead trust gifts.

Table LN Mortality Table

This is the mortality table for computing deductions for split interest gifts that was in effect from 12/1/83 through 4/30/1989. The left column is the age of the population and the right column is the number of survivors per 100,000 population.

The table shows the number of survivors at each age out of a population of 100,000 at age 0.

Table 80CNSMT Mortality Table

The 80CNSMT mortality table is required by the IRS for computing charitable deductions for planned gifts and other “split interest” transfers made from May 1, 1989 to April 30, 1999. Transition rules allow donors to use deduction factors based on Table 80CNSMT or Table 90CM for gifts made in May 1999 or June 1999 that use May's or June's IRS discount rate. This mortality table can also be used when computing liabilities to satisfy FASB Statements 116 and 117.

Table 80CNSMT is based on data from the 1980 U.S. census. It is a unisex table: men and women have the same mortality.

Table 90CM Mortality Table

The 90CM mortality table is required by the IRS for computing charitable deductions for planned gifts and other “split interest” transfers made from July 1, 1999 onward. Transition rules allow donors to use deduction factors based on Table 80CNSMT or Table 90CM for gifts made in May 1999 or June 1999 that use May's or June's IRS discount rate. This mortality table can also be used when computing liabilities to satisfy FASB Statements 116 and 117.

Table 2000CM Mortality Table

The 2000CM mortality table is required by the IRS for computing charitable deductions for planned gifts and other “split interest” transfers made from July 1, 2009 onward. Transition rules allow donors to use deduction factors based on Table 90CM or Table 2000CM for gifts made in May 2009 or June 2009 that use May's or June's IRS discount rate. Table 2000CM can also be used when computing liabilities to satisfy FASB Statements 116 and 117.

Table 2000CM is based on data from the 2000 U.S. census. It is a unisex table: men and women have the same mortality.

State Death Tax Credit Table

The State Death Tax Credit Table below is used to determine the amount of state death taxes assessed against an estate that can be used as a credit against the federal estate taxes assessed against the same estate. One dollar of credit reduces the federal estate tax by one dollar.

1983 Basic Mortality Table

The 1983 Basic Table is a mortality table that is used to compute the expected return multiple for a gift annuity. This computation is, in effect, a life expectancy calculation. The 1983 Basic Table is a unisex table: it shows males and females to have the same mortality.

1983 A Mortality Table

The 1983 A Table is a mortality table that is accepted by many states for use in computing gift annuity reserve requirements. The 1983 A table is sex-biased: it reflects that females live longer than males.

Mortality Table

A mortality table is a table of expected survivors at each age, given an assumed number of survivors at the starting age for the table. A mortality table is based on the mortality experience of a large sample of people.

Annuity 2000 Mortality Table

The Annuity 2000 table is a mortality table that is required by some states for use in computing gift annuity reserve requirements for recent gifts. The Annuity 2000 table is sex-biased: it reflects that females live longer than males.

The states listed below require use of the Annuity 2000 mortality table when computing reserve amounts for gift annuities funded on or after the date indicated. All of these states accept use of the 1983 A table for computation of reserve amounts for gift annuities funded prior to this date.

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