701—86.7 (450) Life estate, remainder and annuity tables—in general. For estates of decedents dying on or after July 4, 1965, and prior to January 1, 1986, the value of a life estate in property, an annuity for life and the value of a remainder interest in the property, shall be computed by the use of the commissioners’ standard ordinary mortality table at the rate of 4 percent per annum.
	 86.7(1) Tables for life estates and remainders. This subrule only applies to estates of decedents dying on or after July 4, 1965, and prior to January 1, 1986. The two factors on the same line on the next page added together equal 100 percent. Multiply the corpus of the estate by the first factor to obtain the value of the life estate. Use the second factor to obtain the value of the remainder interest in the corpus if the tax is to be paid within 12 months after the death of the decedent who created the life estate remainder. If the tax on the remainder is to be paid prior to the death of the life tenant, but after one year from the decedent’s death, use the remainder factor opposite the age of the life tenant at the time the tax is to be paid.

Age of
Life
Tenant	 	Life
Estate	 	Remainder	
0	 	.90164	 	.09836	
1	 	.89936	 	.10064	
2	 	.89900	 	.10100	
3	 	.89676	 	.10324	
4	 	.89396	 	.10604	
5	 	.89104	 	.10896	
 	 	 	 	 	
6	 	.88792	 	.11208	
7	 	.88464	 	.11536	
8	 	.88120	 	.11880	
9	 	.87756	 	.12244	
10	 	.87380	 	.12620	
 	 	 	 	 	
11	 	.86984	 	.13016	
12	 	.86576	 	.13424	
13	 	.86152	 	.13848	
14	 	.85716	 	.14284	
15	 	.85268	 	.14732	
 	 	 	 	 	
16	 	.84808	 	.15192	
17	 	.84336	 	.15664	
18	 	.83852	 	.16148	
19	 	.83356	 	.16644	
20	 	.82840	 	.17160	
 	 	 	 	 	
21	 	.82308	 	.17692	
22	 	.81756	 	.18244	
23	 	.81184	 	.18816	
24	 	.80592	 	.19408	
25	 	.79976	 	.20024	
 	 	 	 	 	
26	 	.79336	 	.20664	
27	 	.78672	 	.21328	
28	 	.77984	 	.22016	
29	 	.77268	 	.22732	
30	 	.76524	 	.23476	
 	 	 	 	 	
31	 	.75756	 	.24244	
32	 	.74960	 	.25040	
33	 	.74132	 	.25868	
34	 	.73280	 	.26720	
35	 	.72392	 	.27608	
 	 	 	 	 	
36	 	.71476	 	.28524	
37	 	.70532	 	.29468	
38	 	.69560	 	.30440	
39	 	.68560	 	.31440	
40	 	.67536	 	.32464	
 	 	 	 	 	
41	 	.66488	 	.33512	
42	 	.65412	 	.34588	
43	 	.64316	 	.35684	
44	 	.63192	 	.36808	
45	 	.62044	 	.37956	
 	 	 	 	 	
46	 	.60872	 	.39128	
47	 	.59680	 	.40320	
48	 	.58464	 	.41536	
49	 	.57228	 	.42772	
50	 	.55972	 	.44028	
 	 	 	 	 	
51	 	.54700	 	.45300	
52	 	.53412	 	.46588	
53	 	.52104	 	.47896	
54	 	.50788	 	.49212	
55	 	.49452	 	.50548	
 	 	 	 	 	
56	 	.48108	 	.51892	
57	 	.46756	 	.53244	
58	 	.45392	 	.54608	
59	 	.44024	 	.55976	
60	 	.42652	 	.57348	
 	 	 	 	 	
61	 	.41280	 	.58720	
62	 	.39908	 	.60092	
63	 	.38538	 	.61462	
64	 	.37174	 	.62826	
65	 	.35817	 	.64183	
 	 	 	 	 	
66	 	.34471	 	.65529	
67	 	.33140	 	.66860	
68	 	.31829	 	.68171	
69	 	.30542	 	.69458	
70	 	.29282	 	.70718	
 	 	 	 	 	
71	 	.28048	 	.71952	
72	 	.26840	 	.73160	
73	 	.25653	 	.74347	
74	 	.24481	 	.75519	
75	 	.23322	 	.76678	
 	 	 	 	 	
76	 	.22175	 	.77825	
77	 	.21045	 	.78955	
78	 	.19938	 	.80062	
79	 	.18863	 	.81137	
80	 	.17826	 	.82174	
 	 	 	 	 	
81	 	.16830	 	.83170	
82	 	.15876	 	.84124	
83	 	.14960	 	.85040	
84	 	.14078	 	.85922	
85	 	.13224	 	.86776	
 	 	 	 	 	
86	 	.12395	 	.87605	
87	 	.11584	 	.88416	
88	 	.10785	 	.89215	
89	 	.09990	 	.90010	
90	 	.09192	 	.90808	
 	 	 	 	 	
91	 	.08386	 	.91614	
92	 	.07563	 	.92437	
93	 	.06715	 	.93285	
94	 	.05826	 	.94174	
95	 	.04866	 	.95134	
 	 	 	 	 	
96	 	.03801	 	.96199	
97	 	.02595	 	.97405	
98	 	.01275	 	.98725	
99	 	.00000	 	1.00000	
	 86.7(2) Table for an annuity for life. This subrule only applies to estates of decedents dying on or after July 4, 1965, and prior to January 1, 1986. To find the present value of an annuity or a given amount (specified sum) for life, annualize the annuity payments and multiply the result by the annuity factor in Column 3 opposite the age at the nearest birthday of the person receiving the annuity.

Column 1
Age in
Years	 	Column 2
Life
Expectancy
in Years	 	Column 3
4%
Annuities
$1.00	
0	 	68.30	 	22.541	
1	 	67.78	 	22.484	
2	 	66.90	 	22.475	
3	 	66.00	 	22.419	
4	 	65.10	 	22.349	
5	 	64.19	 	22.276	
 	 	 	 	 	
6	 	63.27	 	22.198	
7	 	62.35	 	22.116	
8	 	61.43	 	22.030	
9	 	60.51	 	21.939	
10	 	59.58	 	21.845	
 	 	 	 	 	
11	 	58.65	 	21.746	
12	 	57.72	 	21.644	
13	 	56.80	 	21.538	
14	 	55.87	 	21.429	
15	 	54.95	 	21.317	
 	 	 	 	 	
16	 	54.03	 	21.202	
17	 	53.11	 	21.084	
18	 	52.19	 	20.963	
19	 	51.28	 	20.839	
20	 	50.37	 	20.710	
 	 	 	 	 	
21	 	49.46	 	20.577	
22	 	48.55	 	20.439	
23	 	47.64	 	20.296	
24	 	46.73	 	20.148	
25	 	45.82	 	19.994	
 	 	 	 	 	
26	 	44.90	 	19.834	
27	 	43.99	 	19.668	
28	 	43.08	 	19.496	
29	 	42.16	 	19.317	
30	 	41.25	 	19.131	
 	 	 	 	 	
31	 	40.34	 	18.939	
32	 	39.43	 	18.740	
33	 	38.51	 	18.533	
34	 	37.60	 	18.320	
35	 	36.69	 	18.098	
 	 	 	 	 	
36	 	35.78	 	17.869	
37	 	34.88	 	17.633	
38	 	33.97	 	17.390	
39	 	33.07	 	17.140	
40	 	32.18	 	16.884	
 	 	 	 	 	
41	 	31.29	 	16.622	
42	 	30.41	 	16.353	
43	 	29.54	 	16.079	
44	 	28.67	 	15.798	
45	 	27.81	 	15.511	
 	 	 	 	 	
46	 	26.95	 	15.218	
47	 	26.11	 	14.920	
48	 	25.27	 	14.616	
49	 	24.45	 	14.307	
50	 	23.63	 	13.993	
 	 	 	 	 	
51	 	22.82	 	13.675	
52	 	22.03	 	13.353	
53	 	21.25	 	13.026	
54	 	20.47	 	12.697	
55	 	19.71	 	12.363	
 	 	 	 	 	
56	 	18.97	 	12.027	
57	 	18.23	 	11.689	
58	 	17.51	 	11.348	
59	 	16.81	 	11.006	
60	 	16.12	 	10.663	
 	 	 	 	 	
61	 	15.44	 	10.320	
62	 	14.78	 	9.9770	
63	 	14.14	 	9.6346	
64	 	13.51	 	9.2935	
65	 	12.90	 	8.9543	
 	 	 	 	 	
66	 	12.31	 	8.6178	
67	 	11.73	 	8.2851	
68	 	11.17	 	7.9572	
69	 	10.64	 	7.6355	
70	 	10.12	 	7.3204	
 	 	 	 	 	
71	 	9.63	 	7.0121	
72	 	9.15	 	6.7101	
73	 	8.69	 	6.4133	
74	 	8.24	 	6.1203	
75	 	7.81	 	5.8304	
 	 	 	 	 	
76	 	7.39	 	5.5437	
77	 	6.98	 	5.2612	
78	 	6.59	 	4.9845	
79	 	6.21	 	4.7158	
80	 	5.85	 	4.4566	
 	 	 	 	 	
81	 	5.51	 	4.2076	
82	 	5.19	 	3.9689	
83	 	4.89	 	3.7399	
84	 	4.60	 	3.5194	
85	 	4.32	 	3.3061	
 	 	 	 	 	
86	 	4.06	 	3.0988	
87	 	3.80	 	2.8961	
88	 	3.55	 	2.6963	
89	 	3.31	 	2.4975	
90	 	3.06	 	2.2981	
 	 	 	 	 	
91	 	2.82	 	2.0965	
92	 	2.58	 	1.8907	
93	 	2.33	 	1.6787	
94	 	2.07	 	1.4564	
95	 	1.80	 	1.2166	
 	 	 	 	 	
96	 	1.51	 	.9503	
97	 	1.18	 	.6487	
98	 	.83	 	.3189	
99	 	.50	 	.0000	
	 86.7(3) Annuity tables when the term is certain. This table is to be used to compute the present values of two types of annuities: (1) the use of property for a specific number of years and (2) an annuity of a specific amount of money for a number of years certain. To compute the present value of the first annuity, multiply the value of property by 4 percent. Then multiply the result by the annuity factor opposite the number of years of the annuity. Multiply the value of the property by the remainder factor for the present value of the remainder. For the second annuity annualize the payments and multiply the result by the annuity factor opposite the number of years of the annuity. Subtract the present value of the annuity from the value of the property from which the annuity is funded for the remainder value.

 	Number
of Years	 	Present Value of an
Annuity of One Dollar,
Payable at the End of
Each Year, for a
Certain No.	of Years	 	Present Value of
One Dollar,
Payable at the
End of a Certain
Number of Years	 	
 	 	 	ANNUITY	 	REMAINDER	 	
 	1	 	$0.96154	 	$0.961538	 	
 	2	 	1.88609	 	0.924556	 	
 	3	 	2.77509	 	0.888996	 	
 	4	 	3.62990	 	0.854804	 	
 	5	 	4.45182	 	0.821927	 	
 	 	 	 	 	 	 	
 	6	 	5.24214	 	0.790315	 	
 	7	 	6.00205	 	0.759918	 	
 	8	 	6.73274	 	0.730690	 	
 	9	 	7.43533	 	0.702587	 	
 	10	 	8.11090	 	0.675564	 	
 	 	 	 	 	 	 	
 	11	 	8.76048	 	0.649581	 	
 	12	 	9.38507	 	0.624597	 	
 	13	 	9.98565	 	0.600574	 	
 	14	 	10.56312	 	0.577475	 	
 	15	 	11.11839	 	0.555265	 	
 	 	 	 	 	 	 	
 	16	 	$11.65230	 	$0.533908	 	
 	17	 	12.16567	 	0.513373	 	
 	18	 	12.65930	 	0.493628	 	
 	19	 	13.13394	 	0.474642	 	
 	20	 	13.59033	 	0.456387	 	
 	 	 	 	 	 	 	
 	21	 	14.02916	 	0.438834	 	
 	22	 	14.45112	 	0.421955	 	
 	23	 	14.85684	 	0.405726	 	
 	24	 	15.24696	 	0.390121	 	
 	25	 	15.62208	 	0.375117	 	
 	 	 	 	 	 	 	
 	26	 	15.98277	 	0.360689	 	
 	27	 	16.32959	 	0.346817	 	
 	28	 	16.66306	 	0.333477	 	
 	29	 	16.98371	 	0.320651	 	
 	30	 	17.29203	 	0.308319	 	
	 86.7(4) Tables for life estates and remainders for estates of decedents dying on or after January 1, 1986, and prior to January 1, 2004. For estates of decedents dying on or after January 1, 1986, and prior to January 1, 2004, the following tables are to be used in computing the value of a life estate, an annuity for life and the value of a remainder in property. The table is based on the commissioners’ standard ordinary mortality tables of life expectancy, with no distinction being made between the life expectancy of males and females of the same age. As a result, the sex of the recipient is not relevant in computing the value of the property interest received. Arizona Governing Committee for Tax Deferred Annuity and Deferred Compensation Plans v.	Norris, 463 U.S. 1073, 103 S.Ct.	3492, 77 L.Ed.2d 1236 (1983). Valuation is based on the age at the nearest birthday. The following table is to be applied in the same manner as specified in subrule 86.7(1).
1980 CSO-D MORTALITY TABLE
BASED ON BLENDING 50% MALE—50% FEMALE
(PIVOTAL AGE 45)
AGE NEAREST BIRTHDAY
4% INTEREST

AGE OF
LIFE
TENANT	LIFE
ESTATE	REMAINDER	AGE OF
LIFE
TENANT	LIFE
ESTATE	REMAINDER	
0	.91904	.08096	50	.61730	.38270	
1	.91919	.08081	51	.60576	.39424	
2	.91689	.08311	52	.59399	.40601	
3	.91443	.08557	53	.58199	.41801	
4	.91186	.08814	54	.56979	.43021	
5	.90914	.09086	55	.55740	.44260	
6	.90629	.09371	56	.54483	.45517	
7	.90329	.09671	57	.53206	.46794	
8	.90014	.09986	58	.51906	.48094	
9	.89683	.10317	59	.50582	.49418	
10	.89338	.10662	60	.49234	.50766	
11	.88977	.11023	61	.47862	.52138	
12	.88603	.11397	62	.46471	.53529	
13	.88219	.11781	63	.45064	.54936	
14	.87828	.12172	64	.43647	.56353	
15	.87429	.12571	65	.42226	.57774	
16	.87027	.12973	66	.40801	.59199	
17	.86617	.13383	67	.39372	.60628	
18	.86200	.13800	68	.37936	.62064	
19	.85773	.14227	69	.36489	.63511	
20	.85333	.14667	70	.35031	.64969	
21	.84878	.15122	71	.33565	.66435	
22	.84404	.15596	72	.32098	.67902	
23	.83912	.16088	73	.30639	.69361	
24	.83399	.16601	74	.29199	.70801	
25	.82865	.17135	75	.27787	.72213	
26	.82306	.17694	76	.26405	.73595	
27	.81724	.18276	77	.25053	.74947	
28	.81117	.18883	78	.23727	.76273	
29	.80487	.19513	79	.22422	.77578	
30	.79833	.20167	80	.21134	.78866	
31	.79155	.20845	81	.19866	.80134	
32	.78451	.21549	82	.18625	.81375	
33	.77723	.22277	83	.17419	.82581	
34	.76970	.23030	84	.16260	.83740	
35	.76192	.23808	85	.15151	.84849	
36	.75389	.24611	86	.14093	.85907	
37	.74562	.25438	87	.13081	.86919	
38	.73710	.26290	88	.12108	.87892	
39	.72836	.27164	89	.11163	.88837	
40	.71940	.28060	90	.10235	.89765	
41	.71022	.28978	91	.09309	.90691	
42	.70083	.29917	92	.08368	.91632	
43	.69122	.30878	93	.07390	.92610	
44	.68138	.31862	94	.06350	.93650	
45	.67131	.32869	95	.05221	.94779	
46	.66101	.33899	96	.03994	.96006	
47	.65046	.34954	97	.02678	.97322	
48	.63966	.36034	98	.01321	.98679	
49	.62860	.37140	99	.00000	1.00000	
	 86.7(5) Table for an annuity for life—for estates of decedents dying on or after January 1, 1986, and prior to January 1, 2004. The following table is to be used in computing the present value of an annuity of a given amount (specified sum) for life in estates of decedents dying on or after January 1, 1986, and prior to January 1, 2004. The table is to be used in the same manner as the table listed in subrule 86.7(2).
1980 CSO-D MORTALITY TABLE
BASED ON BLENDING 50% MALE—50% FEMALE
(PIVOTAL AGE 45)
AGE NEAREST BIRTHDAY
4% INTEREST

AGE
IN
YEARS	LIFE
EXPECTANCY
IN YEARS	ANNUITIES
$1.00	AGE
IN
YEARS	LIFE
EXPECTANCY
IN YEARS	ANNUITIES
$1.00	
0	73.30	22.976	50	27.45	15.433	
1	72.56	22.980	51	26.61	15.144	
2	71.63	22.922	52	25.77	14.850	
3	70.70	22.861	53	24.94	14.550	
4	69.76	22.796	54	24.13	14.245	
5	68.82	22.728	55	23.32	13.935	
6	67.87	22.657	56	22.52	13.621	
7	66.93	22.582	57	21.73	13.301	
8	65.98	22.504	58	20.95	12.976	
9	65.03	22.421	59	20.18	12.645	
10	64.07	22.334	60	19.41	12.308	
11	63.12	22.244	61	18.66	11.966	
12	62.16	22.151	62	17.91	11.618	
13	61.21	22.055	63	17.18	11.266	
14	60.27	21.957	64	16.45	10.912	
15	59.32	21.857	65	15.75	10.557	
16	58.39	21.757	66	15.05	10.200	
17	57.46	21.654	67	14.38	9.843	
18	56.53	21.550	68	13.71	9.484	
19	55.61	21.443	69	13.06	9.122	
20	54.69	21.333	70	12.42	8.758	
21	53.77	21.219	71	11.79	8.391	
22	52.85	21.101	72	11.17	8.024	
23	51.93	20.978	73	10.57	7.660	
24	51.01	20.850	74	10.00	7.300	
25	50.08	20.716	75	9.44	6.947	
26	49.15	20.576	76	8.91	6.601	
27	48.23	20.431	77	8.39	6.263	
28	47.30	20.279	78	7.90	5.932	
29	46.36	20.122	79	7.42	5.605	
30	45.43	19.958	80	6.96	5.283	
31	44.50	19.789	81	6.52	4.967	
32	43.57	19.613	82	6.09	4.656	
33	42.64	19.431	83	5.68	4.355	
34	41.72	19.242	84	5.29	4.065	
35	40.79	19.048	85	4.93	3.788	
36	39.87	18.847	86	4.58	3.523	
37	38.94	18.640	87	4.26	3.270	
38	38.03	18.428	88	3.95	3.027	
39	37.11	18.209	89	3.66	2.791	
40	36.21	17.985	90	3.37	2.559	
41	35.30	17.756	91	3.09	2.327	
42	34.41	17.521	92	2.81	2.092	
43	33.52	17.280	93	2.52	1.848	
44	32.63	17.035	94	2.22	1.588	
45	31.75	16.783	95	1.90	1.305	
46	30.88	16.525	96	1.56	.999	
47	30.01	16.261	97	1.20	.670	
48	29.15	15.991	98	.84	.330	
49	28.30	15.715	99	.50	.000	
	 86.7(6) Table for life estates and remainders for estates of decedents dying on or after January 1, 2004. For estates of decedents dying on or after January 1, 2004, the following table is to be used in computing the value of a life estate, an annuity for life and the value of a remainder in property. The following table is to be applied in the same manner as specified in subrule 86.7(1).
2001 CSO-D MORTALITY TABLE
BASED ON BLENDING 50% MALE—50% FEMALE
(PIVOTAL AGE 45)
AGE NEAREST BIRTHDAY
4% INTEREST
The two factors across the page equal 100 percent. Multiply the corpus of the estate by the first factor to obtain value of the life estate.
Use the second factor to obtain the remainder interest if the tax is to be paid at the time of probate or to determine if there would be any tax due.

AGE OF
LIFE
TENANT	LIFE
ESTATE	REMAINDER	AGE OF
LIFE
TENANT	LIFE
ESTATE	REMAINDER	
0	0.94022	0.05978	60	0.54240	0.45760	
1	0.93854	0.06146	61	0.52918	0.47082	
2	0.93653	0.06347	62	0.51579	0.48421	
3	0.93431	0.06569	63	0.50229	0.49771	
4	0.93192	0.06808	64	0.48868	0.51132	
5	0.92939	0.07061	65	0.47495	0.52505	
6	0.92676	0.07324	66	0.46112	0.53888	
7	0.92402	0.07598	67	0.44717	0.55283	
8	0.92119	0.07881	68	0.43306	0.56694	
9	0.91825	0.08175	69	0.41882	0.58118	
10	0.91519	0.08481	70	0.40442	0.59558	
11	0.91202	0.08789	71	0.38991	0.61009	
12	0.90874	0.09126	72	0.37533	0.62467	
13	0.90537	0.09463	73	0.36081	0.63919	
14	0.90192	0.09808	74	0.34633	0.65367	
15	0.89837	0.10163	75	0.33189	0.66811	
16	0.89475	0.10525	76	0.31751	0.68249	
17	0.89107	0.10893	77	0.30318	0.69682	
18	0.88731	0.11269	78	0.28898	0.71102	
19	0.88344	0.11656	79	0.27495	0.72505	
20	0.87944	0.12056	80	0.26116	0.73884	
21	0.87529	0.12471	81	0.24761	0.75239	
22	0.87098	0.12902	82	0.23452	0.76548	
23	0.86651	0.13349	83	0.22188	0.77812	
24	0.86186	0.13814	84	0.20962	0.79038	
25	0.85704	0.14296	85	0.19778	0.80222	
26	0.85205	0.14795	86	0.18642	0.81358	
27	0.84688	0.15312	87	0.17540	0.82460	
28	0.84154	0.15846	88	0.16507	0.83493	
29	0.83599	0.16401	89	0.15544	0.84456	
30	0.83022	0.16978	90	0.14650	0.85350	
31	0.82421	0.17579	91	0.13802	0.86198	
32	0.81798	0.18202	92	0.12909	0.87091	
33	0.81151	0.18849	93	0.12008	0.87992	
34	0.80480	0.19520	94	0.11133	0.88867	
35	0.79786	0.20214	95	0.10320	0.89680	
36	0.79068	0.20932	96	0.09618	0.90382	
37	0.78326	0.21674	97	0.09014	0.90986	
38	0.77559	0.22441	98	0.08532	0.91468	
39	0.76767	0.23233	99	0.07952	0.92048	
40	0.75949	0.24051	100	0.07338	0.92662	
41	0.75104	0.24896	101	0.06745	0.93255	
42	0.74233	0.25767	102	0.06160	0.93840	
43	0.73335	0.26665	103	0.05590	0.94410	
44	0.72412	0.27588	104	0.05042	0.94958	
45	0.71463	0.28537	105	0.04523	0.95477	
46	0.70490	0.29510	106	0.04045	0.95955	
47	0.69491	0.30509	107	0.03604	0.96396	
48	0.68468	0.31532	108	0.03199	0.96801	
49	0.67415	0.32585	109	0.02823	0.97177	
50	0.66333	0.33667	110	0.02479	0.97521	
51	0.65223	0.34777	111	0.02174	0.97826	
52	0.64086	0.35914	112	0.01899	0.98101	
53	0.62926	0.37074	113	0.01643	0.98357	
54	0.61743	0.38257	114	0.01357	0.98643	
55	0.60539	0.39461	115	0.01107	0.98893	
56	0.59317	0.40683	116	0.00869	0.99131	
57	0.58077	0.41923	117	0.00638	0.99362	
58	0.56821	0.43179	118	0.00437	0.99563	
59	0.55542	0.44458	119	0.00246	0.99754	
 	 	 	120	0.00000	1.00000	
	 86.7(7) Table for an annuity for life—for estates of decedents dying on or after January 1, 2004. The following table is to be used in computing the present value of an annuity of a given amount (specified sum) for life in estates of decedents dying on or after January 1, 2004. The table is to be used in the same manner as the table listed in subrule 86.7(2).
2001 CSO-D MORTALITY TABLE
BASED ON BLENDING 50% MALE—50% FEMALE
(PIVOTAL AGE 45)
AGE NEAREST BIRTHDAY
4% INTEREST
To find the present value of an annuity or a given amount (specified sum) for life, multiply the annuity by the annuity factor opposite the age at the nearest birthday of the person receiving the annuity.

AGE IN
YEARS	LIFE EXPECTANCY
IN YEARS	ANNUITIES
$1.00	
 	0	 	78.65	 	23.505	
 	1	 	77.73	 	23.464	
 	2	 	76.78	 	23.413	
 	3	 	75.81	 	23.358	
 	4	 	74.84	 	23.298	
 	5	 	73.86	 	23.235	
 	6	 	72.87	 	23.169	
 	7	 	71.89	 	23.101	
 	8	 	70.91	 	23.030	
 	9	 	69.92	 	22.956	
 	10	 	68.94	 	22.880	
 	11	 	67.95	 	22.801	
 	12	 	66.97	 	22.718	
 	13	 	65.99	 	22.634	
 	14	 	65.01	 	22.548	
 	15	 	64.04	 	22.459	
 	16	 	63.07	 	22.369	
 	17	 	62.11	 	22.277	
 	18	 	61.15	 	22.183	
 	19	 	60.19	 	22.086	
 	20	 	59.23	 	21.986	
 	21	 	58.27	 	21.882	
 	22	 	57.32	 	21.774	
 	23	 	56.36	 	21.663	
 	24	 	55.40	 	21.547	
 	25	 	54.45	 	21.426	
 	26	 	53.49	 	21.301	
 	27	 	52.53	 	21.172	
 	28	 	51.58	 	21.038	
 	29	 	50.63	 	20.900	
 	30	 	49.67	 	20.755	
 	31	 	48.72	 	20.605	
 	32	 	47.76	 	20.449	
 	33	 	46.81	 	20.288	
 	34	 	45.85	 	20.120	
 	35	 	44.90	 	19.946	
 	36	 	43.95	 	19.767	
 	37	 	43.00	 	19.581	
 	38	 	42.05	 	19.390	
 	39	 	41.11	 	19.192	
 	40	 	40.16	 	18.987	
 	41	 	39.22	 	18.776	
 	42	 	38.28	 	18.558	
 	43	 	37.35	 	18.334	
 	44	 	36.42	 	18.103	
 	45	 	35.49	 	17.866	
 	46	 	34.57	 	17.623	
 	47	 	33.65	 	17.373	
 	48	 	32.74	 	17.117	
 	49	 	31.84	 	16.854	
 	50	 	30.94	 	16.583	
 	51	 	30.04	 	16.306	
 	52	 	29.15	 	16.021	
 	53	 	28.27	 	15.731	
 	54	 	27.40	 	15.436	
 	55	 	26.54	 	15.135	
 	56	 	25.68	 	14.829	
 	57	 	24.84	 	14.519	
 	58	 	24.01	 	14.205	
 	59	 	23.19	 	13.886	
 	60	 	22.38	 	13.560	
 	61	 	21.57	 	13.229	
 	62	 	20.78	 	12.895	
 	63	 	20.00	 	12.557	
 	64	 	19.24	 	12.217	
 	65	 	18.49	 	11.874	
 	66	 	17.75	 	11.528	
 	67	 	17.02	 	11.179	
 	68	 	16.31	 	10.827	
 	69	 	15.60	 	10.470	
 	70	 	14.91	 	10.110	
 	71	 	14.23	 	9.748	
 	72	 	13.56	 	9.383	
 	73	 	12.91	 	9.020	
 	74	 	12.28	 	8.658	
 	75	 	11.66	 	8.297	
 	76	 	11.06	 	7.938	
 	77	 	10.47	 	7.580	
 	78	 	9.91	 	7.224	
 	79	 	9.36	 	6.874	
 	80	 	8.83	 	6.529	
 	81	 	8.32	 	6.190	
 	82	 	7.84	 	5.863	
 	83	 	7.38	 	5.547	
 	84	 	6.94	 	5.240	
 	85	 	6.52	 	4.944	
 	86	 	6.13	 	4.660	
 	87	 	5.75	 	4.385	
 	88	 	5.41	 	4.127	
 	89	 	5.09	 	3.886	
 	90	 	4.79	 	3.662	
 	91	 	4.51	 	3.451	
 	92	 	4.23	 	3.227	
 	93	 	3.94	 	3.002	
 	94	 	3.67	 	2.783	
 	95	 	3.43	 	2.580	
 	96	 	3.21	 	2.405	
 	97	 	3.03	 	2.253	
 	98	 	2.88	 	2.133	
 	99	 	2.71	 	1.988	
 	100	 	2.53	 	1.835	
 	101	 	2.35	 	1.686	
 	102	 	2.18	 	1.540	
 	103	 	2.02	 	1.398	
 	104	 	1.87	 	1.260	
 	105	 	1.72	 	1.131	
 	106	 	1.59	 	1.011	
 	107	 	1.47	 	0.901	
 	108	 	1.35	 	0.800	
 	109	 	1.25	 	0.706	
 	110	 	1.16	 	0.620	
 	111	 	1.08	 	0.544	
 	112	 	1.00	 	0.475	
 	113	 	0.93	 	0.411	
 	114	 	0.86	 	0.339	
 	115	 	0.79	 	0.277	
 	116	 	0.73	 	0.217	
 	117	 	0.67	 	0.159	
 	118	 	0.61	 	0.109	
 	119	 	0.56	 	0.062	
 	120	 	0.50	 	0.000	
This rule is intended to implement Iowa Code sections 450.51 and 450.52.
[ARC 1137C, IAB 10/30/13, effective 12/4/13]