Section 18-2-101 - Purpose(a) The purpose of this subchapter is to establish a simple and accurate method for computing the present value of both vested life and remainder interests in property through the use of actuarial tables and to make the actuarial tables used in connection therewith current.(b) Nothing contained in this subchapter is intended: (1) To provide when a court shall order a life interest commuted and so payable in gross; or(2) To change the existing jurisdiction of the courts under which such a decree requiring commutation may issue.Acts 1981, No. 350, § 1; A.S.A. 1947, § 50-701.