876—6.3(85,86) Commutation tables. The following tables are to be used in determining the sum to be paid in appropriate commutation proceedings. Nothing in this rule is to prevent waiver of the discount in subrule 6.3(2) by the employer or insurance carrier.
	6.3(1) Life expectancy table. The life expectancy is determined by taking the age of the person, set forth in the “age” column and comparing it to the “weeks” column, which indicates the weeks an individual at the age indicated will be expected to continue to live.
LIFE EXPECTANCY TABLE

AGE	WEEKS	AGE	WEEKS	AGE	WEEKS	
0-1	4020	34-35	2335	68-69	832	
1-2	3994	35-36	2288	69-70	801	
2-3	3942	36-37	2236	70-71	764	
3-4	3895	37-38	2189	71-72	728	
4-5	3843	38-39	2142	72-73	697	
5-6	3791	39-40	2090	73-74	666	
6-7	3739	40-41	2044	74-75	629	
7-8	3687	41-42	1997	75-76	598	
8-9	3635	42-43	1950	76-77	572	
9-10	3583	43-44	1903	77-78	541	
10-11	3531	44-45	1856	78-79	510	
11-12	3484	45-46	1810	79-80	484	
12-13	3432	46-47	1763	80-81	458	
13-14	3380	47-48	1716	81-82	432	
14-15	3328	48-49	1669	82-83	406	
15-16	3276	49-50	1622	83-84	385	
16-17	3224	50-51	1576	84-85	359	
17-18	3177	51-52	1534	85-86	338	
18-19	3125	52-53	1487	86-87	317	
19-20	3078	53-54	1446	87-88	302	
20-21	3026	54-55	1399	88-89	281	
21-22	2980	55-56	1357	89-90	265	
22-23	2928	56-57	1310	90-91	250	
23-24	2881	57-58	1269	91-92	234	
24-25	2829	58-59	1227	92-93	224	
25-26	2782	59-60	1186	93-94	208	
26-27	2730	60-61	1144	94-95	198	
27-28	2683	61-62	1102	95-96	187	
28-29	2631	62-63	1061	96-97	177	
29-30	2584	63-64	1024	97-98	166	
30-31	2532	64-65	983	98-99	156	
31-32	2486	65-66	946	99-100	151	
32-33	2434	66-67	910	100+	140	
33-34	2387	67-68	868	 	 	
	6.3(2) Discount. When an original notice and petition for commutation of remaining future weekly benefits, either full or partial, is filed, the remaining future weekly benefits may be commuted to present dollar value. If the remaining future weekly benefits are converted to a present dollar value, the present dollar value shall be determined as provided in this subrule. A discount will be used to convert the value of remaining future weekly benefits to present dollar value. The discount will be based on a compound interest rate calculated pursuant to Iowa Code section 668.13(3) and in effect on the date informal agreement between the parties is reached for commutation and the number of weeks of remaining future benefits. The interest rate used to determine the discount shall be specified on the original notice and petition for commutation filed for approval by the workers’ compensation commissioner.
	6.3(3) Life expectancy and remarriage probability table. This table expresses in weeks the combined probability of life expectancy and remarriage. The column on the left indicates the age of the surviving spouse at the time of the work-related death. Columns A through E indicate, respectively, the first through fifth years following the date of death that the surviving spouse remains unmarried. For example, if the date of death was July 1, 2005, and the surviving spouse was age 20 at the time of the decedent’s death, a commutation sought on the second anniversary of the death, July 2, 2007, would result in an expected duration of 550.02 weeks, the amount found in Column B which indicates the second year of unmarried status following age 20. Following the second anniversary of the date of death and including the third anniversary, Table C would be applicable. Begin in the left-hand column in the line indicating the age at date of death—not the age at which a commutation is sought. Then move to the column which is indicative of the number of years the surviving spouse has remained unmarried.
A surviving spouse, 20 years old on the date of the decedent’s death who seeks a commutation after the fifth anniversary of the date of death, would use Table F. The fact that the surviving spouse has remained unmarried for over five years negates use of Columns A through E. A commutation sought during the fifth year of remaining unmarried would result in an expected duration of 1031.64 weeks. For example, if the surviving spouse, who was 20 years old on the date of the decedent’s death, is 30 years old at the time a commutation is sought and seeks a commutation after the tenth anniversary of the date of death, start in Column F in line 20 at the age column. For each year beyond the sixth anniversary of the death, move down Column F one line for each year. [Note the left-hand age column plays no part at this point.] In this example, the 30-year-old surviving spouse who seeks a commutation after the tenth anniversary of the date of death would have an expected duration of 1247.07 weeks.
EXPECTED DURATION OF LIFE AND REMARRIAGE IN WEEKS

AGE	A	B	C	D	E	F	
19	452.18	505.55	640.75	788.27	905.44	993.12	
20	495.82	550.02	683.69	828.42	943.01	1031.64	
21	541.23	596.18	729.80	868.87	982.17	1071.64	
22	589.23	646.05	776.66	911.67	1023.48	1115.36	
23	640.88	696.92	825.34	956.43	1068.72	1157.99	
24	693.76	749.90	875.77	1005.20	1113.34	1200.77	
25	748.61	804.49	929.45	1053.51	1158.36	1247.07	
26	804.72	861.90	982.20	1102.07	1206.94	1290.45	
27	863.24	917.91	1034.48	1153.43	1252.42	1332.79	
28	919.92	972.96	1089.02	1201.54	1296.56	1376.65	
29	975.76	1029.70	1140.04	1248.06	1342.09	1415.27	
30	1034.13	1083.96	1190.18	1296.47	1382.06	1450.83	
31	1087.87	1135.18	1239.43	1337.76	1419.17	1482.26	
32	1140.84	1187.76	1283.95	1376.65	1452.19	1514.63	
33	1195.00	1235.69	1325.54	1411.36	1486.03	1539.38	
34	1244.19	1281.06	1363.39	1447.25	1512.62	1560.28	
35	1290.62	1322.51	1402.06	1475.89	1535.47	1577.36	
36	1333.45	1365.12	1433.98	1501.08	1554.46	1590.73	
37	1377.93	1401.32	1462.76	1522.96	1570.28	1595.37	
38	1414.42	1432.95	1486.92	1540.28	1575.74	1600.95	
39	1447.51	1460.93	1507.65	1548.65	1583.08	1603.12	
40	1476.55	1484.88	1519.19	1558.50	1586.74	1601.68	
41	1501.23	1499.62	1531.97	1564.58	1586.80	1590.32	
42	1517.04	1515.76	1541.35	1567.27	1577.19	1581.72	
43	1533.81	1528.55	1547.54	1560.49	1570.28	1564.36	
44	1546.84	1537.33	1543.96	1556.10	1554.65	1543.01	
45	1556.54	1537.28	1543.60	1543.67	1534.98	1519.60	
46	1555.21	1538.43	1533.33	1526.06	1512.93	1499.07	
47	1556.30	1530.44	1518.64	1506.46	1493.84	1463.67	
48	1547.08	1517.04	1500.92	1489.22	1459.61	1432.74	
49	1532.42	1499.98	1484.71	1456.21	1429.75	1399.10	
50	1514.59	1485.36	1453.56	1427.91	1396.88	1364.95	
51	1496.96	1453.45	1424.86	1395.28	1363.33	1322.96	
52	1464.50	1426.08	1393.79	1362.79	1321.79	1286.44	
53	1433.32	1393.23	1359.71	1320.40	1285.68	1242.63	
54	1401.59	1361.60	1319.99	1285.81	1242.14	1199.73	
55	1367.01	1320.16	1283.74	1241.95	1199.37	1155.90	
56	1324.97	1284.38	1240.69	1199.62	1155.55	1111.53	
57	1286.93	1239.69	1196.89	1154.69	1110.98	1070.85	
58	1243.31	1197.46	1153.84	1111.07	1070.21	1025.48	
59	1200.31	1153.99	1109.49	1069.88	1024.57	986.90	
60	1156.15	1109.74	1069.03	1024.18	985.85	944.55	
61	1111.72	1069.39	1023.90	985.32	943.26	902.07	
62	1052.14	1009.56	976.00	938.77	899.17	866.59	
63	1010.13	974.17	936.60	898.84	866.01	822.92	
64	975.20	935.34	897.28	866.19	822.35	786.37	
65	935.81	895.62	864.23	822.48	785.91	752.62	
66	896.90	863.56	821.55	786.69	752.25	713.35	
67	864.14	820.43	785.30	752.93	712.94	681.47	
68	821.01	784.34	751.79	713.70	681.08	645.13	
69	784.83	750.98	712.72	681.88	644.76	610.80	
70	751.92	712.57	681.58	646.12	610.45	578.30	
71	712.75	680.79	645.24	611.61	577.91	547.80	
72	681.26	644.91	611.27	579.40	547.43	513.50	
73	645.03	610.64	578.74	548.89	513.25	486.97	
74	610.85	578.30	548.43	514.74	486.74	455.68	
75	578.57	548.13	514.38	488.35	455.51	428.23	
76	548.68	514.51	488.51	457.72	428.11	397.70	
77	514.31	487.93	457.11	430.12	397.62	374.66	
78	487.92	456.77	429.75	411.41	374.60	348.88	
79	457.82	430.58	400.47	377.94	348.85	324.95	
80	428.23	397.79	375.01	349.47	324.92	298.01	
81	400.21	377.46	352.11	328.63	298.01	286.57	
82	376.27	350.69	327.08	300.46	286.57	271.47	
83	350.54	326.80	300.18	289.12	271.47	259.15	
84	326.67	299.90	288.84	274.06	259.15	249.81	
85	299.74	288.56	273.74	261.78	249.81	249.60	
This rule is intended to implement Iowa Code sections 85.45 and 85.47.
[ARC 6841C, IAB 2/8/23, effective 3/15/23]