Table 1 to Paragraph (d)
Valuation dates | Applicable regulations | |
After | Before | |
01-01-52 | 1.664-4A(a) | |
12-31-51 | 01-01-71 | 1.664-4A(b) |
12-31-70 | 12-01-83 | 1.664-4A(c) |
11-30-83 | 05-01-89 | 1.664-4A(d) |
04-30-89 | 05-01-99 | 1.664-4A(e) |
04-30-99 | 05-01-09 | 1.664-4A(f) |
04-30-09 | 06-01-23 | 1.664-4A(g) |
Example. D transfers $100,000 to a charitable remainder unitrust on January 1. The trust instrument requires that the trust pay 8 percent of the fair market value of the trust assets as of January 1st for a term of 12 years to D in quarterly payments (March 31, June 30, September 30, and December 31). The section 7520 rate for January (the month that the transfer occurred) is 9.6 percent. Under Table F(9.6) in paragraph (e)(6) of this section, the appropriate adjustment factor is .944628 for quarterly payments payable at the end of each quarter. The adjusted payout rate is 7.557 (8% * .944628). Based on the remainder factors in Table D in paragraph (e)(6) of this section, the present value of the remainder interest is $38,950.30, computed as follows:
Factor at 7.4 percent for 12 years | .397495 |
Factor at 7.6 percent for 12 years | .387314 |
Difference | .010181 |
Interpolation adjustment:
Factor at 7.4 percent for 12 years | .397495 |
Less: Interpolation adjustment | .007992 |
Interpolated factor | .389503 |
Present value of remainder interest:
($100,000 * .389503)..........$38,950.30
Figure 1 to Paragraph (e)(5)(i)-Formula for Determining Unitrust Remainder Factors
Table 2 to Paragraph (e)(5)(ii)
Factors From Table U(1)-Based on Table 2010CM
Adjusted payout rate | |||
Age | 4.8% | 5.0% | 5.2% |
77 | 0.61491 | 0.60343 | 0.59223 |
Factors from Table F(3.2) | |||
Factors for Computing Adjusted Payout Rates for Unitrusts | |||
Interest at 3.2 Percent | |||
# of Months from Annual Valuation to First Payout | Adjustment Factors for Payments at End of Period | ||
At Least | But Less Than | Annual | Semiannual |
6 | 7 | 0.984374 | 0.976683 |
Figure 2 to Paragraph (e)(5)(iii)-Illustration of Unitrust Interpolation Method
Figure 3 to Paragraph (e)(6)(i)-Formula for Determining Term Certain Unitrust Remainder Factors
Figure 4 to Paragraph (e)(6)(ii)-Formula for Determining Unitrust Payout Rate Adjustment Factors
Table D-Showing the Present Worth of a Remainder Interest Postponed for a Term Certain in a Charitable Remainder Unitrust
[Applicable after April 30, 1989]
Years | Adjusted payout rate | |||||||||
4.2% | 4.4% | 4.6% | 4.8% | 5.0% | 5.2% | 5.4% | 5.6% | 5.8% | 6.0% | |
1 | .958000 | .956000 | .954000 | .952000 | .950000 | .948000 | .946000 | .944000 | .942000 | .940000 |
2 | .917764 | .913936 | .910116 | .906304 | .902500 | .898704 | .894916 | .891136 | .887364 | .883600 |
3 | .879218 | .873723 | .868251 | .862801 | .857375 | .851971 | .846591 | .841232 | .835897 | .830584 |
4 | .842291 | .835279 | .828311 | .821387 | .814506 | .807669 | .800875 | .794123 | .787415 | .780749 |
5 | .806915 | .798527 | .790209 | .781960 | .773781 | .765670 | .757627 | .749652 | .741745 | .733904 |
6 | .773024 | .763392 | .753859 | .744426 | .735092 | .725855 | .716716 | .707672 | .698724 | .689870 |
7 | .740557 | .729802 | .719182 | .708694 | .698337 | .688111 | .678013 | .668042 | .658198 | .648478 |
8 | .709454 | .697691 | .686099 | .674677 | .663420 | .652329 | .641400 | .630632 | .620022 | .609569 |
9 | .679657 | .666993 | .654539 | .642292 | .630249 | .618408 | .606765 | .595317 | .584061 | .572995 |
10 | .651111 | .637645 | .624430 | .611462 | .598737 | .586251 | .573999 | .561979 | .550185 | .538615 |
11 | .623764 | .609589 | .595706 | .582112 | .568800 | .555766 | .543003 | .530508 | .518275 | .506298 |
12 | .597566 | .582767 | .568304 | .554170 | .540360 | .526866 | .513681 | .500800 | .488215 | .475920 |
13 | .572469 | .557125 | .542162 | .527570 | .513342 | .499469 | .485942 | .472755 | .459898 | .447365 |
14 | .548425 | .532611 | .517222 | .502247 | .487675 | .473496 | .459701 | .446281 | .433224 | .420523 |
15 | .525391 | .509177 | .493430 | .478139 | .463291 | .448875 | .434878 | .421289 | .408097 | .395292 |
16 | .503325 | .486773 | .470732 | .455188 | .440127 | .425533 | .411394 | .397697 | .384427 | .371574 |
17 | .482185 | .465355 | .449079 | .433339 | .418120 | .403405 | .389179 | .375426 | .362131 | .349280 |
18 | .461933 | .444879 | .428421 | .412539 | .397214 | .382428 | .368163 | .354402 | .341127 | .328323 |
19 | .442532 | .425304 | .408714 | .392737 | .377354 | .362542 | .348282 | .334555 | .321342 | .308624 |
20 | .423946 | .406591 | .389913 | .373886 | .358486 | .343690 | .329475 | .315820 | .302704 | .290106 |
Table D-Showing the Present Worth of a Remainder Interest Postponed for a Term Certain in a Charitable Remainder Unitrust
[Applicable after April 30, 1989]
Years | Adjusted payout rate | |||||||||
6.2% | 6.4% | 6.6% | 6.8% | 7.0% | 7.2% | 7.4% | 7.6% | 7.8% | 8.0% | |
1 | .938000 | .936000 | .934000 | .932000 | .930000 | .928000 | .926000 | .924000 | .922000 | .920000 |
2 | .879844 | .876096 | .872356 | .868624 | .864900 | .861184 | .857476 | .853776 | .850084 | .846400 |
3 | .825294 | .820026 | .814781 | .809558 | .804357 | .799179 | .794023 | .788889 | .783777 | .778688 |
4 | .774125 | .767544 | .761005 | .754508 | .748052 | .741638 | .735265 | .728933 | .722643 | .716393 |
5 | .726130 | .718421 | .710779 | .703201 | .695688 | .688240 | .680855 | .673535 | .666277 | .659082 |
6 | .681110 | .672442 | .663867 | .655383 | .646990 | .638687 | .630472 | .622346 | .614307 | .606355 |
7 | .638881 | .629406 | .620052 | .610817 | .601701 | .592701 | .583817 | .575048 | .566391 | .557847 |
8 | .599270 | .589124 | .579129 | .569282 | .559582 | .550027 | .540615 | .531344 | .522213 | .513219 |
9 | .562115 | .551420 | .540906 | .530571 | .520411 | .510425 | .500609 | .490962 | .481480 | .472161 |
10 | .527264 | .516129 | .505206 | .494492 | .483982 | .473674 | .463564 | .453649 | .443925 | .434388 |
11 | .494574 | .483097 | .471863 | .460866 | .450104 | .439570 | .429260 | .419171 | .409298 | .399637 |
12 | .463910 | .452179 | .440720 | .429527 | .418596 | .407921 | .397495 | .387314 | .377373 | .367666 |
13 | .435148 | .423239 | .411632 | .400320 | .389295 | .378550 | .368081 | .357879 | .347938 | .338253 |
14 | .408169 | .396152 | .384465 | .373098 | .362044 | .351295 | .340843 | .330680 | .320799 | .311193 |
15 | .382862 | .370798 | .359090 | .347727 | .336701 | .326002 | .315620 | .305548 | .295777 | .286297 |
16 | .359125 | .347067 | .335390 | .324082 | .313132 | .302529 | .292264 | .282326 | .272706 | .263394 |
17 | .336859 | .324855 | .313254 | .302044 | .291213 | .280747 | .270637 | .260870 | .251435 | .242322 |
18 | .315974 | .304064 | .292579 | .281505 | .270828 | .260533 | .250610 | .241044 | .231823 | .222936 |
19 | .296383 | .284604 | .273269 | .262363 | .251870 | .241775 | .232065 | .222724 | .213741 | .205101 |
20 | .278008 | .266389 | .255233 | .244522 | .234239 | .224367 | .214892 | .205797 | .197069 | .188693 |
Table D-Showing the Present Worth of a Remainder Interest Postponed for a Term Certain in a Charitable Remainder Unitrust
[Applicable after April 30, 1989]
Years | Adjusted payout rate | |||||||||
8.2% | 8.4% | 8.6% | 8.8% | 9.0% | 9.2% | 9.4% | 9.6% | 9.8% | 10.0% | |
1 | .918000 | .916000 | .914000 | .912000 | .910000 | .908000 | .906000 | .904000 | .902000 | .900000 |
2 | .842724 | .839056 | .835396 | .831744 | .828100 | .824464 | .820836 | .817216 | .813604 | .810000 |
3 | .773621 | .768575 | .763552 | .758551 | .753571 | .748613 | .743677 | .738763 | .733871 | .729000 |
4 | .710184 | .704015 | .697886 | .691798 | .685750 | .679741 | .673772 | .667842 | .661951 | .656100 |
5 | .651949 | .644878 | .637868 | .630920 | .624032 | .617205 | .610437 | .603729 | .597080 | .590490 |
6 | .598489 | .590708 | .583012 | .575399 | .567869 | .560422 | .553056 | .545771 | .538566 | .531441 |
7 | .549413 | .541089 | .532873 | .524764 | .516761 | .508863 | .501069 | .493377 | .485787 | .478297 |
8 | .504361 | .495637 | .487046 | .478585 | .470253 | .462048 | .453968 | .446013 | .438180 | .430467 |
9 | .463003 | .454004 | .445160 | .436469 | .427930 | .419539 | .411295 | .403196 | .395238 | .387420 |
10 | .425037 | .415867 | .406876 | .398060 | .389416 | .380942 | .372634 | .364489 | .356505 | .348678 |
11 | .390184 | .380934 | .371885 | .363031 | .354369 | .345895 | .337606 | .329498 | .321567 | .313811 |
12 | .358189 | .348936 | .339902 | .331084 | .322475 | .314073 | .305871 | .297866 | .290054 | .282430 |
13 | .328817 | .319625 | .310671 | .301949 | .293453 | .285178 | .277119 | .269271 | .261628 | .254187 |
14 | .301854 | .292777 | .283953 | .275377 | .267042 | .258942 | .251070 | .243421 | .235989 | .228768 |
15 | .277102 | .268184 | .259533 | .251144 | .243008 | .235119 | .227469 | .220053 | .212862 | .205891 |
16 | .254380 | .245656 | .237213 | .229043 | .221137 | .213488 | .206087 | .198928 | .192001 | .185302 |
17 | .233521 | .225021 | .216813 | .208887 | .201235 | .193847 | .186715 | .179830 | .173185 | .166772 |
18 | .214372 | .206119 | .198167 | .190505 | .183124 | .176013 | .169164 | .162567 | .156213 | .150095 |
19 | .196794 | .188805 | .181125 | .173741 | .166643 | .159820 | .153262 | .146960 | .140904 | .135085 |
20 | .180657 | .172946 | .165548 | .158452 | .151645 | .145117 | .138856 | .132852 | .127096 | .121577 |
Table D-Showing the Present Worth of a Remainder Interest Postponed for a Term Certain in a Charitable Remainder Unitrust
[Applicable after April 30, 1989]
Years | Adjusted payout rate | |||||||||
10.2% | 10.4% | 10.6% | 10.8% | 11.0% | 11.2% | 11.4% | 11.6% | 11.8% | 12.0% | |
1 | .898000 | .896000 | .894000 | .892000 | .890000 | .888000 | .886000 | .884000 | .882000 | .880000 |
2 | .806404 | .802816 | .799236 | .795664 | .792100 | .788544 | .784996 | .781456 | .777924 | .774400 |
3 | .724151 | .719323 | .714517 | .709732 | .704969 | .700227 | .695506 | .690807 | .686129 | .681472 |
4 | .650287 | .644514 | .638778 | .633081 | .627422 | .621802 | .616219 | .610673 | .605166 | .599695 |
5 | .583958 | .577484 | .571068 | .564708 | .558406 | .552160 | .545970 | .539835 | .533756 | .527732 |
6 | .524394 | .517426 | .510535 | .503720 | .496981 | .490318 | .483729 | .477214 | .470773 | .464404 |
7 | .470906 | .463613 | .456418 | .449318 | .442313 | .435402 | .428584 | .421858 | .415222 | .408676 |
8 | .422874 | .415398 | .408038 | .400792 | .393659 | .386637 | .379726 | .372922 | .366226 | .359635 |
9 | .379741 | .372196 | .364786 | .357506 | .350356 | .343334 | .336437 | .329663 | .323011 | .316478 |
10 | .341007 | .333488 | .326118 | .318896 | .311817 | .304881 | .298083 | .291422 | .284896 | .278501 |
11 | .306224 | .298805 | .291550 | .284455 | .277517 | .270734 | .264102 | .257617 | .251278 | .245081 |
12 | .274989 | .267729 | .260645 | .253734 | .246990 | .240412 | .233994 | .227734 | .221627 | .215671 |
13 | .246941 | .239886 | .233017 | .226331 | .219821 | .213486 | .207319 | .201317 | .195475 | .189791 |
14 | .221753 | .214937 | .208317 | .201887 | .195641 | .189575 | .183684 | .177964 | .172409 | .167016 |
15 | .199134 | .192584 | .186236 | .180083 | .174121 | .168343 | .162744 | .157320 | .152065 | .146974 |
16 | .178822 | .172555 | .166495 | .160634 | .154967 | .149488 | .144191 | .139071 | .134121 | .129337 |
17 | .160582 | .154609 | .148846 | .143286 | .137921 | .132746 | .127754 | .122939 | .118295 | .113817 |
18 | .144203 | .138530 | .133069 | .127811 | .122750 | .117878 | .113190 | .108678 | .104336 | .100159 |
19 | .129494 | .124123 | .118963 | .114007 | .109247 | .104676 | .100286 | .096071 | .092024 | .088140 |
20 | .116286 | .111214 | .106353 | .101694 | .097230 | .092952 | .088853 | .084927 | .081166 | .077563 |
Table D-Showing the Present Worth of a Remainder Interest Postponed for a Term Certain in a Charitable Remainder Unitrust
[Applicable after April 30, 1989]
Years | Adjusted payout rate | |||||||||
12.2% | 12.4% | 12.6% | 12.8% | 13.0% | 13.2% | 13.4% | 13.6% | 13.8% | 14.0% | |
1 | .878000 | .876000 | .874000 | .872000 | .870000 | .868000 | .866000 | .864000 | .862000 | .860000 |
2 | .770884 | .767376 | .763876 | .760384 | .756900 | .753424 | .749956 | .746496 | .743044 | .739600 |
3 | .676836 | .672221 | .667628 | .663055 | .658503 | .653972 | .649462 | .644973 | .640504 | .636056 |
4 | .594262 | .588866 | .583507 | .578184 | .572898 | .567648 | .562434 | .557256 | .552114 | .547008 |
5 | .521762 | .515847 | .509985 | .504176 | .498421 | .492718 | .487068 | .481469 | .475923 | .470427 |
6 | .458107 | .451882 | .445727 | .439642 | .433626 | .427679 | .421801 | .415990 | .410245 | .404567 |
7 | .402218 | .395848 | .389565 | .383368 | .377255 | .371226 | .365279 | .359415 | .353631 | .347928 |
8 | .353147 | .346763 | .340480 | .334297 | .328212 | .322224 | .316332 | .310535 | .304830 | .299218 |
9 | .310063 | .303764 | .297579 | .291507 | .285544 | .279690 | .273944 | .268302 | .262764 | .257327 |
10 | .272236 | .266098 | .260084 | .254194 | .248423 | .242771 | .237235 | .231813 | .226502 | .221302 |
11 | .239023 | .233102 | .227314 | .221657 | .216128 | .210725 | .205446 | .200286 | .195245 | .190319 |
12 | .209862 | .204197 | .198672 | .193285 | .188032 | .182910 | .177916 | .173047 | .168301 | .163675 |
13 | .184259 | .178877 | .173640 | .168544 | .163588 | .158766 | .154075 | .149513 | .145076 | .140760 |
14 | .161779 | .156696 | .151761 | .146971 | .142321 | .137809 | .133429 | .129179 | .125055 | .121054 |
15 | .142042 | .137266 | .132639 | .128158 | .123819 | .119618 | .115550 | .111611 | .107798 | .104106 |
16 | .124713 | .120245 | .115927 | .111754 | .107723 | .103828 | .100066 | .096432 | .092922 | .089531 |
17 | .109498 | .105334 | .101320 | .097450 | .093719 | .090123 | .086657 | .083317 | .080098 | .076997 |
18 | .096139 | .092273 | .088554 | .084976 | .081535 | .078227 | .075045 | .071986 | .069045 | .066217 |
19 | .084410 | .080831 | .077396 | .074099 | .070936 | .067901 | .064989 | .062196 | .059517 | .056947 |
20 | .074112 | .070808 | .067644 | .064614 | .061714 | .058938 | .056280 | .053737 | .051303 | .048974 |
Table F(4.2)-With Interest at 4.2 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .989820 | .984755 | .981389 | |
1 | 2 | .996577 | .986432 | .981385 | .978030 |
2 | 3 | .993166 | .983056 | .978026 | |
3 | 4 | .989767 | .979691 | .974679 | |
4 | 5 | .986380 | .976338 | ||
5 | 6 | .983004 | .972996 | ||
6 | 7 | .979639 | .969666 | ||
7 | 8 | .976286 | |||
8 | 9 | .972945 | |||
9 | 10 | .969615 | |||
10 | 11 | .966296 | |||
11 | 12 | .962989 | |||
12 | .959693 |
Table F(4.4)-With Interest at 4.4 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .989350 | .984054 | .980533 | |
1 | 2 | .996418 | .985806 | .980529 | .977021 |
2 | 3 | .992849 | .982275 | .977017 | |
3 | 4 | .989293 | .978757 | .973517 | |
4 | 5 | .985749 | .975251 | ||
5 | 6 | .982219 | .971758 | ||
6 | 7 | .978700 | .968277 | ||
7 | 8 | .975195 | |||
8 | 9 | .971702 | |||
9 | 10 | .968221 | |||
10 | 11 | .964753 | |||
11 | 12 | .961298 | |||
12 | .957854 |
Table F(4.6)-With Interest at 4.6 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .988882 | .983354 | .979680 | |
1 | 2 | .996259 | .985183 | .979676 | .976015 |
2 | 3 | .992532 | .981498 | .976011 | |
3 | 4 | .988820 | .977826 | .972360 | |
4 | 5 | .985121 | .974168 | ||
5 | 6 | .981436 | .970524 | ||
6 | 7 | .977764 | .966894 | ||
7 | 8 | .974107 | |||
8 | 9 | .970463 | |||
9 | 10 | .966832 | |||
10 | 11 | .963216 | |||
11 | 12 | .959613 | |||
12 | .956023 |
Table F(4.8)-With Interest at 4.8 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .988415 | .982657 | .978830 | |
1 | 2 | .996101 | .984561 | .978825 | .975013 |
2 | 3 | .992217 | .980722 | .975008 | |
3 | 4 | .988348 | .976898 | .971206 | |
4 | 5 | .984494 | .973089 | ||
5 | 6 | .980655 | .969294 | ||
6 | 7 | .976831 | .965515 | ||
7 | 8 | .973022 | |||
8 | 9 | .969228 | |||
9 | 10 | .965448 | |||
10 | 11 | .961684 | |||
11 | 12 | .957934 | |||
12 | .954198 |
Table F(5.0)-With Interest at 5.0 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .987950 | .981961 | .977982 | |
1 | 2 | .995942 | .983941 | .977977 | .974014 |
2 | 3 | .991901 | .979949 | .974009 | |
3 | 4 | .987877 | .975973 | .970057 | |
4 | 5 | .983868 | .972013 | ||
5 | 6 | .979876 | .968069 | ||
6 | 7 | .975900 | .964141 | ||
7 | 8 | .971940 | |||
8 | 9 | .967997 | |||
9 | 10 | .964069 | |||
10 | 11 | .960157 | |||
11 | 12 | .956261 | |||
12 | .952381 |
Table F(5.2)-With Interest at 5.2 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .987486 | .981268 | .977137 | |
1 | 2 | .995784 | .983323 | .977132 | .973018 |
2 | 3 | .991587 | .979178 | .973012 | |
3 | 4 | .987407 | .975050 | .968911 | |
4 | 5 | .983244 | .970940 | ||
5 | 6 | .979099 | .966847 | ||
6 | 7 | .974972 | .962771 | ||
7 | 8 | .970862 | |||
8 | 9 | .966769 | |||
9 | 10 | .962694 | |||
10 | 11 | .958636 | |||
11 | 12 | .954594 | |||
12 | .950570 |
Table F(5.4)-With Interest at 5.4 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .987023 | .980577 | .976295 | |
1 | 2 | .995627 | .982707 | .976289 | .972026 |
2 | 3 | .991273 | .978409 | .972019 | |
3 | 4 | .986938 | .974131 | .967769 | |
4 | 5 | .982622 | .969871 | ||
5 | 6 | .978325 | .965629 | ||
6 | 7 | .974047 | .961407 | ||
7 | 8 | .969787 | |||
8 | 9 | .965546 | |||
9 | 10 | .961323 | |||
10 | 11 | .957119 | |||
11 | 12 | .952934 | |||
12 | .948767 |
Table F(5.6)-With Interest at 5.6 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .986562 | .979888 | .975455 | |
1 | 2 | .995470 | .982092 | .975449 | .971036 |
2 | 3 | .990960 | .977643 | .971029 | |
3 | 4 | .986470 | .973214 | .966630 | |
4 | 5 | .982001 | .968805 | ||
5 | 6 | .977552 | .964416 | ||
6 | 7 | .973124 | .960047 | ||
7 | 8 | .968715 | |||
8 | 9 | .964326 | |||
9 | 10 | .959958 | |||
10 | 11 | .955609 | |||
11 | 12 | .951279 | |||
12 | .946970 |
Table F(5.8)-With Interest at 5.8 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .986102 | .979201 | .974618 | |
1 | 2 | .995313 | .981480 | .974611 | .970050 |
2 | 3 | .990647 | .976879 | .970043 | |
3 | 4 | .986004 | .972300 | .965496 | |
4 | 5 | .981382 | .967743 | ||
5 | 6 | .976782 | .963206 | ||
6 | 7 | .972203 | .958692 | ||
7 | 8 | .967646 | |||
8 | 9 | .963111 | |||
9 | 10 | .958596 | |||
10 | 11 | .954103 | |||
11 | 12 | .949631 | |||
12 | .945180 |
Table F(6.0)-With Interest at 6.0 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .985643 | .978516 | .973784 | |
1 | 2 | .995156 | .980869 | .973776 | .969067 |
2 | 3 | .990336 | .976117 | .969059 | |
3 | 4 | .985538 | .971389 | .964365 | |
4 | 5 | .980764 | .966684 | ||
5 | 6 | .976014 | .962001 | ||
6 | 7 | .971286 | .957341 | ||
7 | 8 | .966581 | |||
8 | 9 | .961899 | |||
9 | 10 | .957239 | |||
10 | 11 | .952603 | |||
11 | 12 | .947988 | |||
12 | .943396 |
Table F(6.2)-With Interest at 6.2 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .985185 | .977833 | .972952 | |
1 | 2 | .995000 | .980259 | .972944 | .968087 |
2 | 3 | .990024 | .975358 | .968079 | |
3 | 4 | .985074 | .970481 | .963238 | |
4 | 5 | .980148 | .965628 | ||
5 | 6 | .975247 | .960799 | ||
6 | 7 | .970371 | .955995 | ||
7 | 8 | .965519 | |||
8 | 9 | .960691 | |||
9 | 10 | .955887 | |||
10 | 11 | .951107 | |||
11 | 12 | .946352 | |||
12 | .941620 |
Table F(6.4)-With Interest at 6.4 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .984729 | .977152 | .972122 | |
1 | 2 | .994844 | .979652 | .972114 | .967110 |
2 | 3 | .989714 | .974600 | .967101 | |
3 | 4 | .984611 | .969575 | .962115 | |
4 | 5 | .979534 | .964576 | ||
5 | 6 | .974483 | .959602 | ||
6 | 7 | .969458 | .954654 | ||
7 | 8 | .964460 | |||
8 | 9 | .959487 | |||
9 | 10 | .954539 | |||
10 | 11 | .949617 | |||
11 | 12 | .944721 | |||
12 | .939850 |
Table F(6.6)-With Interest at 6.6 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .984274 | .976473 | .971295 | |
1 | 2 | .994688 | .979046 | .971286 | .966136 |
2 | 3 | .989404 | .973845 | .966127 | |
3 | 4 | .984149 | .968672 | .960995 | |
4 | 5 | .978921 | .963527 | ||
5 | 6 | .973721 | .958408 | ||
6 | 7 | .968549 | .953317 | ||
7 | 8 | .963404 | |||
8 | 9 | .958286 | |||
9 | 10 | .953196 | |||
10 | 11 | .948132 | |||
11 | 12 | .943096 | |||
12 | .938086 |
Table F(6.8)-With Interest at 6.8 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .983821 | .975796 | .970471 | |
1 | 2 | .994533 | .978442 | .970461 | .965165 |
2 | 3 | .989095 | .973092 | .965156 | |
3 | 4 | .983688 | .967772 | .959879 | |
4 | 5 | .978309 | .962481 | ||
5 | 6 | .972961 | .957219 | ||
6 | 7 | .967641 | .951985 | ||
7 | 8 | .962351 | |||
8 | 9 | .957089 | |||
9 | 10 | .951857 | |||
10 | 11 | .946653 | |||
11 | 12 | .941477 | |||
12 | .936330 |
Table F(7.0)-With Interest at 7.0 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .983368 | .975122 | .969649 | |
1 | 2 | .994378 | .977839 | .969639 | .964198 |
2 | 3 | .988787 | .972342 | .964187 | |
3 | 4 | .983228 | .966875 | .958766 | |
4 | 5 | .977700 | .961439 | ||
5 | 6 | .972203 | .956033 | ||
6 | 7 | .966736 | .950658 | ||
7 | 8 | .961301 | |||
8 | 9 | .955896 | |||
9 | 10 | .950522 | |||
10 | 11 | .945178 | |||
11 | 12 | .939864 | |||
12 | .934579 |
Table F(7.2)-With Interest at 7.2 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .982917 | .974449 | .968830 | |
1 | 2 | .994223 | .977239 | .968819 | .963233 |
2 | 3 | .988479 | .971593 | .963222 | |
3 | 4 | .982769 | .965980 | .957658 | |
4 | 5 | .977091 | .960400 | ||
5 | 6 | .971446 | .954851 | ||
6 | 7 | .965834 | .949335 | ||
7 | 8 | .960255 | |||
8 | 9 | .954707 | |||
9 | 10 | .949192 | |||
10 | 11 | .943708 | |||
11 | 12 | .938256 | |||
12 | .932836 |
Table F(7.4)-With Interest at 7.4 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .982467 | .973778 | .968013 | |
1 | 2 | .994068 | .976640 | .968002 | .962271 |
2 | 3 | .988172 | .970847 | .962260 | |
3 | 4 | .982311 | .965088 | .956552 | |
4 | 5 | .976484 | .959364 | ||
5 | 6 | .970692 | .953673 | ||
6 | 7 | .964935 | .948017 | ||
7 | 8 | .959211 | |||
8 | 9 | .953521 | |||
9 | 10 | .947866 | |||
10 | 11 | .942243 | |||
11 | 12 | .936654 | |||
12 | .931099 |
Table F(7.6)-With Interest at 7.6 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .982019 | .973109 | .967199 | |
1 | 2 | .993914 | .976042 | .967187 | .961313 |
2 | 3 | .987866 | .970103 | .961301 | |
3 | 4 | .981854 | .964199 | .955451 | |
4 | 5 | .975879 | .958331 | ||
5 | 6 | .969940 | .952499 | ||
6 | 7 | .964037 | .946703 | ||
7 | 8 | .958171 | |||
8 | 9 | .952340 | |||
9 | 10 | .946544 | |||
10 | 11 | .940784 | |||
11 | 12 | .935058 | |||
12 | .929368 |
Table F(7.8)-With Interest at 7.8 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.0000000 | .981571 | .972442 | .966387 | |
1 | 2 | .993761 | .975447 | .966374 | .960357 |
2 | 3 | .987560 | .969361 | .960345 | |
3 | 4 | .981398 | .963312 | .954353 | |
4 | 5 | .975275 | .957302 | ||
5 | 6 | .969190 | .951329 | ||
6 | 7 | .963143 | .945393 | ||
7 | 8 | .957133 | |||
8 | 9 | .951161 | |||
9 | 10 | .945227 | |||
10 | 11 | .939329 | |||
11 | 12 | .933468 | |||
12 | .927644 |
Table F(8.0)-With Interest at 8.0 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .981125 | .971777 | .965578 | |
1 | 2 | .993607 | .974853 | .965564 | .959405 |
2 | 3 | .987255 | .968621 | .959392 | |
3 | 4 | 980944 | .962429 | .953258 | |
4 | 5 | .974673 | .956276 | ||
5 | 6 | .968442 | .950162 | ||
6 | 7 | .962250 | .944088 | ||
7 | 8 | .956099 | |||
8 | 9 | .949987 | |||
9 | 10 | .943913 | |||
10 | 11 | .937879 | |||
11 | 12 | .931883 | |||
12 | .925926 |
Table F(8.2)-With Interest at 8.2 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .980680 | .971114 | .964771 | |
1 | 2 | .993454 | .974261 | .964757 | .958455 |
2 | 3 | .986951 | .967883 | .958441 | |
3 | 4 | .980490 | .961547 | .952167 | |
4 | 5 | .974072 | .955253 | ||
5 | 6 | .967695 | .949000 | ||
6 | 7 | .961361 | .942788 | ||
7 | 8 | .955068 | |||
8 | 9 | .948816 | |||
9 | 10 | .942605 | |||
10 | 11 | .936434 | |||
11 | 12 | .930304 | |||
12 | .924214 |
Table F(8.2)-With Interest at 8.2 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .980237 | .970453 | .963966 | |
1 | 2 | .993301 | .973670 | .963952 | .957509 |
2 | 3 | .986647 | .967148 | .957494 | |
3 | 4 | .980037 | .960669 | .951080 | |
4 | 5 | .973472 | .954233 | ||
5 | 6 | .966951 | .947841 | ||
6 | 7 | .960473 | .941491 | ||
7 | 8 | .954039 | |||
8 | 9 | .947648 | |||
9 | 10 | .941300 | |||
10 | 11 | .934994 | |||
11 | 12 | .928731 | |||
12 | .922509 |
Table F(8.6)-With Interest at 8.6 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .979794 | .969794 | .963164 | |
1 | 2 | .993148 | .973081 | .963149 | .956565 |
2 | 3 | .986344 | .966414 | .956550 | |
3 | 4 | .979586 | .959793 | .949996 | |
4 | 5 | .972874 | .953217 | ||
5 | 6 | .966209 | .946686 | ||
6 | 7 | .959589 | .940199 | ||
7 | 8 | .953014 | |||
8 | 9 | .946484 | |||
9 | 10 | .940000 | |||
10 | 11 | .933559 | |||
11 | 12 | .927163 | |||
12 | .920810 |
Table F(8.8)-With Interest at 8.8 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .979353 | .969136 | .962364 | |
1 | 2 | .992996 | .972494 | .962349 | .955624 |
2 | 3 | .986041 | .965683 | .955609 | |
3 | 4 | .979135 | .958919 | .948916 | |
4 | 5 | .972278 | .952203 | ||
5 | 6 | .965468 | .945534 | ||
6 | 7 | .958706 | .938912 | ||
7 | 8 | .951992 | |||
8 | 9 | .945324 | |||
9 | 10 | .938703 | |||
10 | 11 | .932129 | |||
11 | 12 | .925600 | |||
12 | .919118 |
Table F(9.0)-With Interest at 9.0 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .978913 | .968481 | .961567 | |
1 | 2 | .992844 | .971908 | .961551 | .954686 |
2 | 3 | .985740 | .964954 | .954670 | |
3 | 4 | .978686 | .958049 | .947839 | |
4 | 5 | .971683 | .951193 | ||
5 | 6 | .964730 | .944387 | ||
6 | 7 | .957826 | .937629 | ||
7 | 8 | .950972 | |||
8 | 9 | .944167 | |||
9 | 10 | .937411 | |||
10 | 11 | .930703 | |||
11 | 12 | .924043 | |||
12 | .917431 |
Table F(9.2)-With Interest at 9.2 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .978474 | .967827 | .960772 | |
1 | 2 | .992693 | .971324 | .960755 | .953752 |
2 | 3 | .985439 | .964226 | .953734 | |
3 | 4 | .978238 | .957180 | .946765 | |
4 | 5 | .971089 | .950186 | ||
5 | 6 | .963993 | .943242 | ||
6 | 7 | .956949 | .936350 | ||
7 | 8 | .949956 | |||
8 | 9 | .943014 | |||
9 | 10 | .936123 | |||
10 | 11 | .929283 | |||
11 | 12 | .922492 | |||
12 | .915751 |
Table F(9.4)-With Interest at 9.4 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .978037 | .967176 | .959980 | |
1 | 2 | .992541 | .970742 | .959962 | .952820 |
2 | 3 | .985138 | .963501 | .952802 | |
3 | 4 | .977790 | .956315 | .945695 | |
4 | 5 | .970497 | .949182 | ||
5 | 6 | .963258 | .942102 | ||
6 | 7 | .956074 | .935075 | ||
7 | 8 | .948942 | |||
8 | 9 | .941865 | |||
9 | 10 | .934839 | |||
10 | 11 | .927867 | |||
11 | 12 | .920946 | |||
12 | .914077 |
Table F(9.6)-With Interest at 9.6 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .977600 | .966526 | .959190 | |
1 | 2 | .992390 | .970161 | .959171 | .951890 |
2 | 3 | .984838 | .962778 | .951872 | |
3 | 4 | .977344 | .955452 | .944628 | |
4 | 5 | .969906 | .948181 | ||
5 | 6 | .962526 | .940965 | ||
6 | 7 | .955201 | .933805 | ||
7 | 8 | .947932 | |||
8 | 9 | .940718 | |||
9 | 10 | .933560 | |||
10 | 11 | .926455 | |||
11 | 12 | .919405 | |||
12 | .912409 |
Table F(9.8)-With Interest at 9.8 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .977165 | .965878 | .958402 | |
1 | 2 | .992239 | .969582 | .958382 | .950964 |
2 | 3 | .984539 | .962057 | .950945 | |
3 | 4 | .976898 | .954591 | .943565 | |
4 | 5 | .969317 | .947183 | ||
5 | 6 | .961795 | .939832 | ||
6 | 7 | .954331 | .932539 | ||
7 | 8 | .946924 | |||
8 | 9 | .939576 | |||
9 | 10 | .932284 | |||
10 | 11 | .925049 | |||
11 | 12 | .917870 | |||
12 | .910747 |
Table F(10.0)-With Interest at 10.0 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .976731 | .965232 | .957616 | |
1 | 2 | .992089 | .969004 | .957596 | .950041 |
2 | 3 | .984240 | .961338 | .950021 | |
3 | 4 | .976454 | .953733 | .942505 | |
4 | 5 | .968729 | .946188 | ||
5 | 6 | .961066 | .938703 | ||
6 | 7 | .953463 | .931277 | ||
7 | 8 | .945920 | |||
8 | 9 | .938436 | |||
9 | 10 | .931012 | |||
10 | 11 | .923647 | |||
11 | 12 | .916340 | |||
12 | .909091 |
Table F(10.2)-With Interest at 10.2 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .976298 | .964588 | .956833 | |
1 | 2 | .991939 | .968428 | .956812 | .949120 |
2 | 3 | .983943 | .960622 | .949099 | |
3 | 4 | .976011 | .952878 | .941448 | |
4 | 5 | .968143 | .945196 | ||
5 | 6 | .960338 | .937577 | ||
6 | 7 | .952597 | .930019 | ||
7 | 8 | .944918 | |||
8 | 9 | .937301 | |||
9 | 10 | .929745 | |||
10 | 11 | .922250 | |||
11 | 12 | .914816 | |||
12 | .907441 |
Table F(10.4)-With Interest at 10.4 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .975867 | .963946 | .956052 | |
1 | 2 | .991789 | .967854 | .956031 | .948202 |
2 | 3 | .983645 | .959907 | .948181 | |
3 | 4 | .975568 | .952025 | .940395 | |
4 | 5 | .967558 | .944208 | ||
5 | 6 | .959613 | .936455 | ||
6 | 7 | .951734 | .928765 | ||
7 | 8 | .943919 | |||
8 | 9 | .936168 | |||
9 | 10 | .928481 | |||
10 | 11 | .920858 | |||
11 | 12 | .913296 | |||
12 | .905797 |
Table F(10.6)-With Interest at 10.6 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .975436 | .963305 | .955274 | |
1 | 2 | .991639 | .967281 | .955252 | .947287 |
2 | 3 | .983349 | .959194 | .947265 | |
3 | 4 | .975127 | .951174 | .939345 | |
4 | 5 | .966974 | .943222 | ||
5 | 6 | .958890 | .935336 | ||
6 | 7 | .950873 | .927516 | ||
7 | 8 | .942923 | |||
8 | 9 | .935039 | |||
9 | 10 | .927222 | |||
10 | 11 | .919470 | |||
11 | 12 | .911782 | |||
12 | .904159 |
Table F(10.8)-With Interest at 10.8 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .975007 | .962667 | .954498 | |
1 | 2 | .991490 | .966710 | .954475 | .946375 |
2 | 3 | .983052 | .958483 | .946352 | |
3 | 4 | .974687 | .950327 | .938299 | |
4 | 5 | .966392 | .942239 | ||
5 | 6 | .958168 | .934221 | ||
6 | 7 | .950014 | .926271 | ||
7 | 8 | .941930 | |||
8 | 9 | .933914 | |||
9 | 10 | .925966 | |||
10 | 11 | .918086 | |||
11 | 12 | .910273 | |||
12 | .902527 |
Table F(11.0)-With Interest at 11.0 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .974579 | .962030 | .953724 | |
1 | 2 | .991341 | .966140 | .953700 | .945466 |
2 | 3 | .982757 | .957774 | .945442 | |
3 | 4 | .974247 | .949481 | .937255 | |
4 | 5 | .965811 | .941260 | ||
5 | 6 | .957449 | .933109 | ||
6 | 7 | .949158 | .925029 | ||
7 | 8 | .940939 | |||
8 | 9 | .932792 | |||
9 | 10 | .924715 | |||
10 | 11 | .916708 | |||
11 | 12 | .908770 | |||
12 | .900901 |
Table F(11.2)-With Interest at 11.2 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .974152 | .961395 | .952952 | |
1 | 2 | .991192 | .965572 | .952927 | .944559 |
2 | 3 | .982462 | .957068 | .944534 | |
3 | 4 | .973809 | .948638 | .936215 | |
4 | 5 | .965232 | .940283 | ||
5 | 6 | .956731 | .932001 | ||
6 | 7 | .948304 | .923792 | ||
7 | 8 | .939952 | |||
8 | 9 | .931673 | |||
9 | 10 | .923467 | |||
10 | 11 | .915333 | |||
11 | 12 | .907272 | |||
12 | .899281 |
Table F(11.4)-With Interest at 11.4 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .973726 | .960762 | .952183 | |
1 | 2 | .991044 | .965005 | .952157 | .943655 |
2 | 3 | .982168 | .956363 | .943630 | |
3 | 4 | .973372 | .947798 | .935178 | |
4 | 5 | .964654 | .939309 | ||
5 | 6 | .956015 | .930896 | ||
6 | 7 | .947452 | .922559 | ||
7 | 8 | .938967 | |||
8 | 9 | .930557 | |||
9 | 10 | .922223 | |||
10 | 11 | .913964 | |||
11 | 12 | .905778 | |||
12 | .897666 |
Table F(11.6)-With Interest at 11.6 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .973302 | .960130 | .951416 | |
1 | 2 | .990896 | .964440 | .951389 | .942754 |
2 | 3 | .981874 | .955660 | .942728 | |
3 | 4 | .972935 | .946959 | .934145 | |
4 | 5 | .964077 | .938338 | ||
5 | 6 | .955300 | .929795 | ||
6 | 7 | .946603 | .921330 | ||
7 | 8 | .937985 | |||
8 | 9 | .929445 | |||
9 | 10 | .920984 | |||
10 | 11 | .912599 | |||
11 | 12 | .904290 | |||
12 | .896057 |
Table F(11.8)-With Interest at 11.8 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .972878 | .959501 | .950651 | |
1 | 2 | .990748 | .963877 | .950624 | .941855 |
2 | 3 | .981582 | .954959 | .941828 | |
3 | 4 | .972500 | .946124 | .933114 | |
4 | 5 | .963502 | .937370 | ||
5 | 6 | .954588 | .928698 | ||
6 | 7 | .945756 | .920105 | ||
7 | 8 | .937006 | |||
8 | 9 | .928337 | |||
9 | 10 | .919748 | |||
10 | 11 | .911238 | |||
11 | 12 | .902807 | |||
12 | .894454 |
Table F(12.0)-With Interest at 12.0 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .972456 | .958873 | .949888 | |
1 | 2 | .990600 | .963315 | .949860 | .940960 |
2 | 3 | .981289 | .954260 | .940932 | |
3 | 4 | .972065 | .945290 | .932087 | |
4 | 5 | .962928 | .936405 | ||
5 | 6 | .953877 | .927603 | ||
6 | 7 | .944911 | .918884 | ||
7 | 8 | .936029 | |||
8 | 9 | .927231 | |||
9 | 10 | .918515 | |||
10 | 11 | .909882 | |||
11 | 12 | .901329 | |||
12 | .892857 |
Table F(12.2)-With Interest at 12.2 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .972034 | .958247 | .949128 | |
1 | 2 | .990453 | .962754 | .949099 | .940067 |
2 | 3 | .980997 | .953563 | .940038 | |
3 | 4 | .971632 | .944460 | .931063 | |
4 | 5 | .962356 | .935443 | ||
5 | 6 | .953168 | .926512 | ||
6 | 7 | .944069 | .917667 | ||
7 | 8 | .935056 | |||
8 | 9 | .926129 | |||
9 | 10 | .917287 | |||
10 | 11 | .908530 | |||
11 | 12 | .899856 | |||
12 | .891266 |
Table F(12.4)-With Interest at 12.4 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .971614 | .957623 | .948370 | |
1 | 2 | .990306 | .962195 | .948340 | .939176 |
2 | 3 | .980706 | .952868 | .939147 | |
3 | 4 | .971199 | .943631 | .930043 | |
4 | 5 | .961785 | .934484 | ||
5 | 6 | .952461 | .925425 | ||
6 | 7 | .943228 | .916454 | ||
7 | 8 | .934085 | |||
8 | 9 | .925030 | |||
9 | 10 | .916063 | |||
10 | 11 | .907183 | |||
11 | 12 | .898389 | |||
12 | .889680 |
Table F(12.6)-With Interest at 12.4 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | but less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .971195 | .957000 | .947614 | |
1 | 2 | .990159 | .961638 | .947583 | .938289 |
2 | 3 | .980416 | .952175 | .938258 | |
3 | 4 | .970768 | .942805 | .929025 | |
4 | 5 | .961215 | .933527 | ||
5 | 6 | .951756 | .924341 | ||
6 | 7 | .942390 | .915245 | ||
7 | 8 | .933117 | |||
8 | 9 | .923934 | |||
9 | 10 | .914842 | |||
10 | 11 | .905840 | |||
11 | 12 | .896926 | |||
12 | .888099 |
Table F(12.8)-With Interest at 12.8 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | but less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .970777 | .956379 | .946860 | |
1 | 2 | .990013 | .961082 | .946828 | .937403 |
2 | 3 | .980126 | .951484 | .937372 | |
3 | 4 | .970337 | .941981 | .928011 | |
4 | 5 | .960647 | .932574 | ||
5 | 6 | .951053 | .923260 | ||
6 | 7 | .941554 | .914040 | ||
7 | 8 | .932151 | |||
8 | 9 | .922842 | |||
9 | 10 | .913625 | |||
10 | 11 | .904501 | |||
11 | 12 | .895468 | |||
12 | .886525 |
Table F(13.0)-With Interest at 13.0 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .970360 | .955760 | .946108 | |
1 | 2 | .989867 | .960528 | .946075 | .936521 |
2 | 3 | .979836 | .950795 | .936489 | |
3 | 4 | .969908 | .941160 | .926999 | |
4 | 5 | .960079 | .931623 | ||
5 | 6 | .950351 | .922183 | ||
6 | 7 | .940721 | .912838 | ||
7 | 8 | .931188 | |||
8 | 9 | .921753 | |||
9 | 10 | .912412 | |||
10 | 11 | .903167 | |||
11 | 12 | .894015 | |||
12 | .884956 |
Table F(13.2)-With Interest at 13.2 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .969945 | .955143 | .945359 | |
1 | 2 | .989721 | .959975 | .945325 | .935641 |
2 | 3 | .979548 | .950107 | .935608 | |
3 | 4 | .969479 | .940341 | .925991 | |
4 | 5 | .959514 | .930675 | ||
5 | 6 | .949651 | .921109 | ||
6 | 7 | .939889 | .911641 | ||
7 | 8 | .930228 | |||
8 | 9 | .920667 | |||
9 | 10 | .911203 | |||
10 | 11 | .901837 | |||
11 | 12 | .892567 | |||
12 | .883392 |
Table F(13.4)-With Interest at 13.4 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .969530 | .954527 | .944611 | |
1 | 2 | .989575 | .959423 | .944577 | .934764 |
2 | 3 | .979260 | .949422 | .934730 | |
3 | 4 | .969051 | .939524 | .924986 | |
4 | 5 | .958949 | .929730 | ||
5 | 6 | .948953 | .920038 | ||
6 | 7 | .939060 | .910447 | ||
7 | 8 | .929271 | |||
8 | 9 | .919584 | |||
9 | 10 | .909998 | |||
10 | 11 | .900511 | |||
11 | 12 | .891124 | |||
12 | .881834 |
Table F(13.6)-With Interest at 13.6 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .969117 | .953913 | .943866 | |
1 | 2 | .989430 | .958873 | .943831 | .933890 |
2 | 3 | .978972 | .948738 | .933854 | |
3 | 4 | .968624 | .938710 | .923984 | |
4 | 5 | .958386 | .928788 | ||
5 | 6 | .948256 | .918971 | ||
6 | 7 | .938233 | .909257 | ||
7 | 8 | .928316 | |||
8 | 9 | .918504 | |||
9 | 10 | .908796 | |||
10 | 11 | .899190 | |||
11 | 12 | .889686 | |||
12 | .880282 |
Table F(13.8)-With Interest at 13.8 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first full taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .968704 | .953301 | .943123 | |
1 | 2 | .989285 | .958325 | .943087 | .933018 |
2 | 3 | .978685 | .948056 | .932982 | |
3 | 4 | .968199 | .937898 | .922985 | |
4 | 5 | .957824 | .927849 | ||
5 | 6 | .947561 | .917907 | ||
6 | 7 | .937408 | .908072 | ||
7 | 8 | .927364 | |||
8 | 9 | .917428 | |||
9 | 10 | .907598 | |||
10 | 11 | .897873 | |||
11 | 12 | .888252 | |||
12 | .878735 |
Table F(14.0)-With Interest at 14.0 Percent, Showing Factors for Computation of the Adjusted Payout Rate for Certain Valuations
[Applicable after April 30, 1989]
1 Number of months by which the valuation date for the first rull taxable year of the trust precedes the first payout | 2 Factors for payout at the end of each period | ||||
At least | But less than | Annual period | Semiannual period | Quarterly period | Monthly period |
1 | 1.000000 | .968293 | .952691 | .942382 | |
1 | 2 | .989140 | .957778 | .942345 | .932148 |
2 | 3 | .978399 | .947377 | .932111 | |
3 | 4 | .967774 | .937088 | .921989 | |
4 | 5 | .957264 | .926912 | ||
5 | 6 | .946868 | .916846 | ||
6 | 7 | .936586 | .906889 | ||
7 | 8 | .926415 | |||
8 | 9 | .916354 | |||
9 | 10 | .906403 | |||
10 | 11 | .896560 | |||
11 | 12 | .886824 | |||
12 | .877193 |
26 C.F.R. §1.664-4