-->
Join Our Mailing List | IRS Discount Rate April 2017 2.6%

Search form

follow us on:
Facebook
LinkedIn
Twitter
Google Plus
RSS
Support Support

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 90CM is based on data from the 1990 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

37

95969

74

62852

1

99064

38

95780

75

60449

2

98992

39

95581

76

57955

3

98944

40

95373

77

55373

4

98907

41

95156

78

52704

5

98877

42

94928

79

49943

6

98850

43

94687

80

47084

7

98826

44

94431

81

44129

8

98803

45

94154

82

41091

9

98783

46

93855

83

37994

10

98766

47

93528

84

34876

11

98750

48

93173

85

31770

12

98734

49

92787

86

28687

13

98713

50

92370

87

25638

14

98681

51

91918

88

22658

15

98635

52

91424

89

19783

16

98573

53

90885

90

17046

17

98497

54

90297

91

14466

18

98409

55

89658

92

12066

19

98314

56

88965

93

9884

20

98215

57

88214

94

7951

21

98113

58

87397

95

6282

22

98006

59

86506

96

4868

23

97896

60

85537

97

3694

24

97784

61

84490

98

2745

25

97671

62

83368

99

1999

26

97556

63

82169

100

1424

27

97441

64

80887

101

991

28

97322

65

79519

102

672

29

97199

66

78066

103

443

30

97070

67

76531

104

284

31

96934

68

74907

105

175

32

96791

69

73186

106

105

33

96642

70

71357

107

60

34

96485

71

69411

108

33

35

96322

72

67344

109

17

36

96150

73

65154

110

0

Source: Treasury Reg. Sec. 20.2031-7T(d)(7).

Categories: 
SALES 888-497-4970 SUPPORT 888-474-2252 HOME  |  CONTACT US  |  SITE MAP  |  PRIVACY STATEMENT