Actuarial Values, Version 3A: Remainder, Income, and Annuity Examples - For One Life, Two Lives, and Terms Certain. For Use in Income, Estate, and Gift Tax Purposes, Including Valuation of Pooled Income Fund Remainder Interests (Revised May, 2009)

摘要

This publication sets forth examples for using actuarial factors for certain income, gift, and estate tax valuations of future interests. This publication does not contain the tables of actuarial factors used in these examples. The actuarial tables cited in the examples below can be found on the IRS website at the following address: http://www.irs. gov/retirement/article/ 0,,id=206601,00.html. The examplesillustrate methods for using the factors in the associated tables for valuations, and for finding other factors not found directly in the tables. The examples in Part A show the use of last-to-die remainder factors in Table R(2), and show the method for finding last-to-die life estate and annuity factors. Part B and Part C examples illustrate the use of factors from the single life Table S and from the last-to-die Table R(2) to obtain factors for such time as one person survives another, and to obtain first-todie factors. In Part D, commutation factors from Table H are used to find factors for one life and a term ofyears. Part E provides similar explanations to compute factors for two lives and term of years. Part F demonstrates the use of the remainder factors for pooled income funds.