Tables

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.