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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.

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

Age

Survivors

Age

Survivors

Age

Survivors

0

100000

38

95317

76

54239

1

98740

39

95129

77

51599

2

98648

40

94926

78

48878

3

98584

41

94706

79

46071

4

98535

42

94465

80

43180

5

98495

43

94201

81

40208

6

98459

44

93913

82

37172

7

98426

45

93599

83

34095

8

98396

46

93256

84

31012

9

98370

47

92882

85

27960

10

98347

48

92472

86

24961

11

98328

49

92021

87

22038

12

98309

50

91526

88

19235

13

98285

51

90986

89

16598

14

98248

52

90402

90

14154

15

98196

53

89771

91

11908

16

98129

54

89087

92

9863

17

98047

55

88348

93

8032

18

97953

56

87551

94

6424

19

97851

57

86695

95

5043

20

97741

58

85776

96

3884

21

97623

59

84789

97

2939

22

97499

60

83726

98

2185

23

97370

61

82581

99

1598

24

97240

62

81348

100

1150

25

97110

63

80024

101

815

26

96982

64

78609

102

570

27

96856

65

77107

103

393

28

96730

66

75520

104

267

29

96604

67

73846

105

179

30

96477

68

72082

106

119

31

96350

69

70218

107

78

32

96220

70

68248

108

51

33

96088

71

66165

109

33

34

95951

72

63972

110+

0

35

95808

73

61673

 

 

36

95655

74

59279

 

 

37

95492

75

56799

 

 

Source: Treasury Reg. Sec. 20.2031-7(f).

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