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The Annuity 2000 table is a mortality table that is required by some states for use in computing gift annuity reserve requirements for recent gifts. The Annuity 2000 table is sex-biased: it reflects that females live longer than males.
The states listed below require use of the Annuity 2000 mortality table when computing reserve amounts for gift annuities funded on or after the date indicated. All of these states accept use of the 1983 A table for computation of reserve amounts for gift annuities funded prior to this date.
State | Gifts on or after |
Washington | 7/1/1998 |
Florida | 7/1/1998 |
Wisconsin | 1/1/1999 |
New York | 1/1/2000 |
Oregon | 1/1/2001 |
New Jersey | 1/1/2001 |
Hawaii | July 1, 2004 (all gifts, regardless of gift date) |
California | 1/1/2005 |
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