Tables

The 2000CM mortality table is required by the IRS for computing charitable deductions for planned gifts and other “split interest” transfers made from July 1, 2009 onward. Transition rules allow donors to use deduction factors based on Table 90CM or Table 2000CM for gifts made in May 2009 or June 2009 that use May's or June's IRS discount rate. Table 2000CM can also be used when computing liabilities to satisfy FASB Statements 116 and 117. Table 2000CM is based on data from the 2000 U.S. census. It is a unisex table: men and women have the same mortality.

The State Death Tax Credit Table below is used to determine the amount of state death taxes assessed against an estate that can be used as a credit against the federal estate taxes assessed against the same estate. One dollar of credit reduces the federal estate tax by one dollar.

The 1983 Basic Table is a mortality table that is used to compute the expected return multiple for a gift annuity. This computation is, in effect, a life expectancy calculation. The 1983 Basic Table is a unisex table: it shows males and females to have the same mortality.

The 1983 A Table is a mortality table that is accepted by many states for use in computing gift annuity reserve requirements. The 1983 A table is sex-biased: it reflects that females live longer than males.

A mortality table is a table of expected survivors at each age, given an assumed number of survivors at the starting age for the table. A mortality table is based on the mortality experience of a large sample of people.

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.