IRS Publication _1459

ACTUARIAL V ALUES Tables for Computing Depreciation Adjustment Factors Interest Rates From 2.2 Percent to 22.0 Percent For Income Tax Purposes Only Book Gimel www.irs.ustreas.gov Publication 1459 (7-1999) Catalog Number 10720V ACTUARIAL VALUES Book Gimel Publication 1459 (7-1999) ACTUARIAL VALUES Book Gimel ____________ Tables for Computing Depreciation Adjustment Factors. Interest Rates From 2.2 Percent to 22.0 Percent. For Income Tax Purposes Only. Department of the Treasury Internal Revenue Service Publication 1459 (7-1999) Catalog Number 10720V TABLE OF CONTENTS Use of Tables................................................... i i i Example.............................................................iv Table C...............................................................1 Table 90CM..................................................... 01 1 i USE OF TABLES The factors set forth in this publication involving life contingencies are taken from the values of lx taken from the Life Table for the Total Population appearing as Table 1 in the “U.S. Decennial Life Tables for 1989-91" published by the U.S. Department of Health and Human Services, Public Health Service, National Center for Health Statistics. Table 1 is shown on page 101 labeled as Table 90CM. The Table C factors are based on interest rates ranging from 2.2 percent to 22.0 percent in intervals of two-tenths percent. The wide range of rates is shown pursuant to Section 7520 of the Internal Revenue Code. Section 7520 prescribes the interest rate of 120 percent of the applicable federal mid-term rate for the month in which the valuation date falls. The factors in Table C are used for making adjustments to the standard remainder factor for valuing gifts of depreciable property. Under section 1.170A-12 of the Federal Income Tax Regulations, such an adjustment must be made for a charitable gift of a remainder interest in a personal residence in order to take a charitable deduction for the gift. iii Example A person aged 60 donates to State University a remainder interest in her personal residence consisting of a house and land, reserving a life estate interest for herself. At the time of the gift the land has a value of $50,000 and the house has a value of $200,000 with an estimated useful life of 45 years, at the end of which the residual value of the house is expected to be $10,000. The donor elects to use the interest rate for the month in which the gift takes place, which is 8.6 percent. Using Table C (8.6) on page 43, under the Remainder Factor column and across from age 60 is the factor 0.12345. Thus the present worth of the remainder interest in $1.00 payable at the death of a person aged 60 is $0.24892. The present value of the nondepreciable property is $60,000 ($50,000 for land plus $10,000 residual house value) times 0.24892 or $14,935.20. The factor for valuing the remainder interest in the depreciable portion of the property is computed as follows: (1) R-factor for initial age of tenant: Table C (8.6), age 60 (2) R-factor for terminal age of tenant: Table C (8.6), age 105 (3) Difference = = = 1972.977 .04203648 ----------------------1972.93496352 minus (4) D-factor for initial age of tenant Table C (8.6), age 60 = = = 605.8491 45 ---------------27263.2095 times (5) Useful lifetime of house (6) Product (7) line (3) above divided by line (6) above = 1972.93496352 --------------------27263.2095 equals (8) Depreciation Adjustment Factor = .07237 (9) Remainder Factor, Table C (8.6), age 60 = (10) Line (9) minus line (8) Depreciation Remainder Factor .24892 = .17655 iv The factor for the present worth of the remainder interest in the depreciable portion of the property is 0.17655. The present value of the remainder interest in the depreciable part of the gift is $190,000 ($200,000 house value minus $10,000 residual value) times 0.17655 or $33,544.50. The present value of the remainder interest in the entire property is $14,935.20 plus $33,544.50 or $48,479.70. v Table C (2.2) Factors for Reducing Assurances – Based on Life Table 90CM Interest at 2.2 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .21248 .20966 .21369 .21801 .22251 .22717 .23195 .23687 .24190 .24707 .25237 .25780 .26335 .26899 .27467 .28037 .28608 .29182 .29760 .30347 .30944 .31552 .32171 .32802 .33446 .34105 .34777 .35465 .36166 .36880 .37607 .38347 .39099 .39865 .40644 .41437 .42243 .43064 .43898 .44747 .45611 .46490 .47384 .48292 .49214 .50148 .51092 .52045 .53008 .53979 .54959 .55947 .56941 .57939 .58941 R Factors –  Rx-0.5Mx 1401833 1381047 1360760 1340530 1320340 1300180 1280047 1259935 1239844 1219771 1199713 1179668 1159636 1139618 1119620 1099651 1079721 1059839 1040014 1020251 1000552 980918.2 961350.3 941849.7 922416.4 903049.8 883749.3 864514.2 845344.1 826239.8 807202.5 788234.1 769336.9 750512.3 731762.4 713088.8 694493.4 675978.6 657546.5 639199.3 620939.1 602767.9 584687.9 566701.8 548813.2 531026.9 513348.8 495785.6 478345.0 461034.7 443862.6 426836.8 409966.8 393263.4 376737.8 D – Factors Dx 100000.0 96931.51 94775.99 92690.83 90661.61 88683.09 86750.36 84862.33 83016.22 81212.74 79450.84 77727.96 76042.43 74389.68 72764.74 71165.19 69589.49 68038.98 66514.86 65020.21 63556.49 62123.76 60720.17 59346.40 58002.44 56688.27 55402.67 54146.15 52915.87 51711.34 50531.03 49374.01 48239.89 47128.80 46039.37 44972.20 43925.53 42899.06 41892.94 40905.96 39938.30 38989.66 38058.94 37145.13 36247.26 35362.95 34491.83 33631.76 32782.88 31944.29 31116.17 30297.37 29485.85 28681.03 27882.07 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .59946 .60955 .61965 .62975 .63982 .64986 .65985 .66984 .67981 .68976 .69967 .70955 .71943 .72928 .73907 .74878 .75836 .76781 .77709 .78625 .79530 .80426 .81314 .82192 .83055 .83897 .84715 .85505 .86268 .87009 .87733 .88434 .89105 .89745 .90356 .90938 .91484 .91984 .92442 .92865 .93263 .93634 .93976 .94295 .94604 .94903 .95196 .95481 .95763 .96062 .96353 .96722 .97162 .97827 .98924 R– Factors  Rx-0.5Mx 360401.5 344266.3 328344.6 312649.6 297196.2 282000.2 267077.4 252442.0 238107.6 224088.1 210397.6 197049.9 184057.4 171432.3 159188.0 147339.1 135901.5 124891.9 114326.3 104219.4 94582.46 85424.22 76751.48 68570.18 60886.13 53705.63 47034.88 40878.26 35236.66 30105.58 25474.80 21330.80 17658.72 14440.68 11654.12 9272.246 7265.560 5602.742 4249.536 3168.439 2320.435 1667.662 1175.265 811.6140 548.5563 362.2166 233.1640 145.9343 88.53008 51.79211 29.02244 15.38463 7.487317 3.107944 .7844613 D - Factors Dx 27088.80 26300.80 25517.40 24736.86 23957.60 23179.30 22402.72 21629.37 20859.39 20091.92 19326.92 18565.34 17808.50 17055.38 16304.83 15555.14 14805.21 14055.12 13305.33 12558.94 11818.76 11087.22 10365.23 9653.253 8950.635 8256.608 7571.842 6898.795 6241.524 5605.978 4996.790 4414.770 3860.612 3338.434 2852.085 2404.595 1996.719 1629.600 1306.169 1028.105 794.8091 602.6492 447.4660 325.3528 231.8324 161.5922 110.0356 73.00925 47.09355 29.54100 17.81123 10.45669 5.846627 3.146424 1.585993 1 Table C (2.4) Factors for Reducing Assurances – Based on Life Table 90CM Interest at 2.4 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .18699 .18372 .18753 .19164 .19593 .20039 .20497 .20970 .21455 .21953 .22467 .22993 .23533 .24081 .24634 .25190 .25747 .26307 .26872 .27446 .28031 .28628 .29237 .29859 .30494 .31145 .31811 .32493 .33190 .33902 .34627 .35366 .36119 .36886 .37668 .38466 .39279 .40107 .40951 .41810 .42686 .43580 .44490 .45416 .46357 .47312 .48279 .49257 .50246 .51245 .52255 .53274 .54301 .55334 .56372 R Factors –  Rx-0.5Mx 1211519 1193283 1175544 1157862 1140221 1122609 1105023 1087459 1069915 1052389 1034878 1017379 999893.5 982421.5 964968.9 947544.2 930157.3 912817.6 895532.6 878307.3 861143.8 844042.9 827005.4 810032.4 793123.6 776278.6 759496.5 742776.6 726118.3 709522.3 692989.6 676522.0 660121.2 643788.8 627526.3 611335.2 595217.2 579174.3 563208.3 547321.1 531514.6 515790.3 500150.2 484596.7 469132.8 453762.7 438491.6 423325.7 408271.5 393336.0 378526.1 363848.8 349312.6 334926.9 320701.3 D – Factors Dx 100000.0 96742.19 94406.13 92148.78 89955.39 87820.42 85738.71 83708.88 81727.93 79796.27 77912.64 76074.23 74279.21 72522.86 70800.15 69108.54 67446.38 65814.83 64214.87 62649.30 61119.34 59624.87 58163.91 56736.94 55343.78 53984.21 52656.88 51362.12 50097.06 48861.08 47652.57 46470.51 45314.41 44184.23 43078.57 41997.85 40940.28 39905.48 38893.45 37902.97 36934.07 35986.36 35058.73 34150.12 33259.56 32384.76 31525.31 30679.18 29846.41 29026.14 28218.45 27422.23 26635.60 25857.97 25088.56 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .57415 .58462 .59514 .60566 .61616 .62663 .63708 .64753 .65798 .66841 .67881 .68921 .69960 .70999 .72032 .73058 .74072 .75071 .76055 .77026 .77988 .78941 .79886 .80821 .81741 .82640 .83514 .84359 .85176 .85970 .86746 .87498 .88219 .88907 .89564 .90191 .90778 .91317 .91810 .92267 .92696 .93097 .93466 .93811 .94145 .94468 .94784 .95093 .95398 .95721 .96037 .96436 .96913 .97635 .98828 R– Factors  Rx-0.5Mx 306646.2 292771.8 279088.5 265608.1 252343.4 239308.1 226515.7 213978.4 201707.8 189715.5 178013.6 166613.5 155525.6 144760.1 134328.0 124241.3 114513.3 105157.8 96188.10 87616.00 79450.61 71698.62 64365.10 57454.34 50970.50 44918.16 39301.76 34124.19 29385.37 25080.61 21200.38 17732.42 14663.36 11977.33 9654.601 7671.945 6003.958 4623.811 3502.327 2607.734 1907.121 1368.664 963.1531 664.1625 448.2375 295.5397 189.9636 118.7222 71.91852 42.01519 23.51253 12.44878 6.052172 2.510222 .6332923 D - Factors Dx 24327.16 23573.37 22826.53 22085.08 21347.59 20613.73 19884.19 19160.29 18442.12 17728.89 17020.56 16317.92 15622.13 14932.25 14247.25 13565.62 12886.39 12209.62 11535.71 10867.32 10206.87 9556.397 8916.643 8287.947 7669.694 7061.172 6462.902 5876.927 5306.628 4756.969 4231.759 3731.547 3256.776 2810.771 2396.603 2016.631 1671.292 1361.342 1089.022 855.5115 660.0883 499.5221 370.1699 268.6251 191.0368 132.8967 90.31877 59.80999 38.50421 24.10587 14.50583 8.499510 4.743030 2.547526 1.281603 2 Table C (2.6) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 2.6 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .16498 .16130 .16488 .16875 .17283 .17707 .18144 .18596 .19060 .19539 .20034 .20541 .21062 .21593 .22129 .22667 .23208 .23751 .24300 .24858 .25428 .26011 .26606 .27214 .27838 .28478 .29133 .29806 .30495 .31199 .31918 .32652 .33400 .34166 .34946 .35744 .36558 .37388 .38236 .39101 .39984 .40886 .41806 .42745 .43700 .44670 .45655 .46652 .47661 .48682 .49716 .50762 .51815 .52877 .53946 R Factors –  Rx-0.5Mx 1048368 1032332 1016792 1001310 985867.1 970454.6 955067.1 939701.6 924355.7 909027.3 893713.6 878412.7 863123.8 847848.5 832592.2 817363.0 802170.5 787023.7 771929.9 756893.7 741917.1 727000.6 712145.0 697351.2 682618.8 667947.2 653335.7 638783.1 624289.1 609854.0 595478.7 581164.8 566913.9 552727.1 538606.0 524551.6 510565.5 496649.4 482804.9 469033.5 455336.9 441716.4 428173.6 414710.5 401329.8 388035.3 374831.4 361723.6 348717.8 335820.1 323036.5 310373.2 297837.6 285438.0 273182.8 D – Factors Dx 100000.0 96553.61 94038.43 91610.95 89256.03 86967.80 84740.79 82573.31 80462.08 78407.20 76407.12 74458.82 72560.19 70706.39 68892.27 67115.16 65373.27 63667.51 61998.66 60369.21 58780.14 57231.08 55719.95 54246.99 52811.82 51414.03 50052.13 48726.25 47433.47 46173.03 44943.22 43742.94 42571.55 41428.86 40313.41 39225.44 38163.16 37126.04 36113.96 35125.66 34161.03 33219.60 32300.20 31401.75 30523.25 29662.49 28818.99 27990.82 27177.95 26379.49 25595.46 24824.77 24065.64 23317.51 22579.58 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .55021 .56102 .57188 .58277 .59364 .60450 .61535 .62621 .63709 .64796 .65881 .66967 .68054 .69141 .70225 .71301 .72366 .73417 .74453 .75476 .76490 .77497 .78496 .79485 .80460 .81414 .82341 .83238 .84106 .84952 .85778 .86580 .87348 .88083 .88785 .89454 .90082 .90659 .91187 .91676 .92136 .92566 .92962 .93331 .93690 .94037 .94376 .94708 .95036 .95383 .95722 .96152 .96666 .97444 .98733 R– Factors  Rx-0.5Mx 261081.0 249141.4 237373.4 225786.7 214392.7 203203.2 192229.6 181482.6 170971.9 160707.3 150699.0 140956.5 131488.6 122303.5 113410.3 104819.1 96540.78 88586.75 80967.97 73694.00 66772.06 60207.25 54003.23 48163.00 42689.42 37585.70 32854.92 28498.83 24516.61 20903.56 17650.88 14747.46 12181.34 9938.455 8001.558 6350.539 4963.524 3817.534 2887.719 2147.157 1568.084 1123.744 789.6542 543.7273 366.4182 241.2377 154.8322 96.62471 58.44840 34.09817 19.05665 10.07739 4.894157 2.028303 .5114683 D - Factors Dx 21851.65 21133.28 20423.87 19721.94 19026.20 18336.33 17652.91 16977.08 16308.89 15647.60 14993.14 14346.17 13707.69 13076.81 12452.60 11833.72 11219.30 10609.35 10004.23 9406.204 8817.329 8239.322 7672.754 7117.860 6574.052 6040.661 5518.078 5007.986 4513.195 4037.833 3585.020 3155.093 2748.298 2367.303 2014.545 1691.843 1399.390 1137.643 908.2976 712.1473 548.4015 414.1941 306.3394 221.8712 157.4795 109.3387 74.16350 49.01607 31.49384 19.67854 11.81858 6.911448 3.849317 2.063474 1.036064 3 Table C (2.8) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 2.8 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .14597 .14189 .14523 .14888 .15272 .15674 .16090 .16520 .16962 .17420 .17894 .18381 .18883 .19394 .19911 .20430 .20952 .21477 .22007 .22547 .23100 .23666 .24244 .24837 .25446 .26071 .26713 .27374 .28051 .28744 .29454 .30179 .30920 .31678 .32453 .33247 .34057 .34886 .35733 .36599 .37485 .38391 .39317 .40263 .41228 .42208 .43205 .44216 .45241 .46279 .47332 .48398 .49474 .50559 .51653 R Factors –  Rx-0.5Mx 908358.8 894223.9 880585.2 867003.4 853460.9 839948.4 826460.7 812994.6 799548.0 786118.6 772703.6 759301.2 745910.5 732533.2 719174.3 705841.8 692545.0 679292.4 666091.1 652945.4 639857.1 626826.7 613854.8 600942.0 588088.0 575292.0 562553.1 549870.4 537243.1 524671.7 512156.9 499699.9 487302.1 474964.7 462688.8 450475.5 438325.9 426241.5 414223.8 402273.9 390393.4 378583.3 366844.9 355180.0 343590.9 332080.8 320653.8 309314.6 298068.5 286920.9 275876.9 264942.1 254123.0 243426.6 232860.7 D – Factors Dx 100000.0 96365.76 93672.88 91077.29 88563.46 86125.09 83756.40 81455.31 79218.24 77044.95 74933.55 72880.75 70884.19 68938.82 67039.37 65183.00 63367.73 61594.23 59863.04 58176.31 56534.76 54937.79 53383.14 51870.84 50400.29 48970.86 47580.94 46230.40 44916.28 43637.66 42392.75 41180.31 39999.57 38850.19 37730.62 36640.93 35579.28 34545.04 33537.95 32556.68 31601.00 30670.33 29763.47 28879.28 28016.74 27173.69 26349.61 25542.61 24752.59 23978.64 23220.69 22477.69 21747.95 21030.86 20325.68 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .5275 .53865 .54981 .56101 .57222 .58342 .59462 .60585 .61710 .62837 .63963 .65091 .66221 .67353 .68483 .69606 .70718 .71817 .72901 .73973 .75037 .76093 .77143 .78184 .79211 .80216 .81194 .82142 .83060 .83954 .84829 .85678 .86493 .87272 .88018 .88729 .89397 .90011 .90573 .91093 .91583 .92041 .92463 .92858 .93240 .93610 .93972 .94327 .94677 .95048 .95410 .95870 .96420 .97254 .98638 R– Factors  Rx-0.5Mx 222432.7 212150.5 202022.1 192056.0 182262.0 172650.3 163230.8 154012.4 145003.4 136212.1 127647.1 119316.3 111227.0 103385.8 95800.41 88478.98 81430.61 74664.62 68190.02 62014.55 56143.85 50581.75 45330.82 40393.02 35770.20 31464.51 27477.96 23811.42 20463.57 17429.81 14702.04 12270.27 10123.78 8250.169 6634.362 5258.953 4105.117 3153.176 2381.964 1768.667 1289.858 923.0382 647.6789 445.3168 299.6588 196.9953 126.2506 78.67302 47.52102 27.68452 15.45166 8.161139 3.959365 1.639587 .4132513 D - Factors Dx 19632.14 18949.81 18278.05 17615.54 16961.04 16314.25 15675.64 15046.18 14425.86 13814.00 13210.48 12615.85 12030.92 11454.88 10886.87 10325.68 9770.508 9221.353 8678.481 8143.828 7619.132 7105.820 6604.322 6114.777 5636.618 5169.210 4712.830 4268.854 3839.605 3428.507 3038.103 2668.562 2319.974 1994.470 1693.967 1419.849 1172.128 951.0356 757.8322 593.0195 455.7766 343.5671 253.6091 183.3231 129.8657 89.99089 60.92129 40.18570 25.76991 16.07069 9.632988 5.622366 3.125273 1.672082 .8379140 4 Table C (3.0) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 3.0 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .12951 .12507 .12817 .13159 .13521 .13900 .14293 .14701 .15122 .15558 .16010 .16476 .16957 .17448 .17944 .18444 .18945 .19450 .19961 .20482 .21015 .21563 .22123 .22698 .23290 .23899 .24525 .25171 .25833 .26514 .27210 .27924 .28654 .29402 .30169 .30955 .31759 .32582 .33425 .34288 .35172 .36079 .37007 .37956 .38925 .39912 .40917 .41937 .42973 .44024 .45091 .46173 .47267 .48372 .49486 R Factors –  Rx-0.5Mx 788085.6 775595.8 763601.6 751664.2 739765.8 727897.1 716053.1 704230.5 692426.9 680640.4 668868.1 657108.0 645359.6 633624.0 621906.5 610214.7 598557.4 586943.2 575378.4 563867.5 552411.8 541011.8 529667.9 518380.7 507149.7 495974.0 484852.9 473785.0 462769.8 451807.5 440898.7 430044.4 419246.0 408504.2 397820.1 387194.6 376628.6 366123.4 355680.3 345300.2 334984.4 324733.7 314549.2 304432.5 294385.4 284411.0 274512.6 264694.6 254961.5 245318.1 235769.0 226318.9 216973.6 207739.2 198622.5 D – Factors Dx 100000.0 96178.64 93309.45 90547.78 87877.59 85292.17 82785.32 80354.58 77996.00 75708.94 73491.18 71339.10 69250.04 67218.75 65239.77 63310.05 61427.43 59592.30 57804.92 56067.10 54379.26 52740.57 51148.60 49603.10 48103.25 46648.21 45236.20 43866.87 42537.18 41246.04 39991.55 38772.35 37587.53 36436.57 35317.84 34231.24 33174.87 32147.98 31150.16 30180.04 29237.25 28321.09 27430.32 26563.77 25720.34 24897.95 24096.01 23312.67 22547.75 21800.33 21070.25 20356.45 19657.33 18972.27 18300.51 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .50611 .51745 .52887 .54034 .55182 .56332 .57483 .58639 .59798 .60959 .62122 .63288 .64458 .65630 .66802 .67968 .69124 .70268 .71397 .72515 .73625 .74729 .75827 .76917 .77993 .79047 .80074 .81070 .82035 .82976 .83897 .84793 .85652 .86475 .87263 .88015 .88722 .89371 .89967 .90518 .91037 .91523 .91970 .92389 .92795 .93187 .93572 .93949 .94321 .94715 .95101 .95590 .96176 .97065 .98544 R– Factors  Rx-0.5Mx 189630.0 180768.5 172044.9 163466.7 155042.2 146780.1 138689.2 130776.8 123050.1 115516.1 108181.8 101053.9 94138.45 87440.89 80967.37 74724.71 68720.38 62962.03 57457.01 52211.55 47230.05 42515.28 38068.95 33892.23 29986.19 26352.14 22991.27 19903.81 17088.09 14539.67 12251.15 10213.57 8417.360 6851.587 5503.099 4356.832 3396.591 2605.525 1965.607 1457.502 1061.439 758.4944 531.4508 364.8694 245.1645 160.9337 102.9878 64.08317 38.65266 22.48658 12.53383 6.612012 3.204450 1.325917 .3340337 D - Factors Dx 17641.75 16995.53 16361.22 15737.56 15123.42 14518.46 13923.06 13338.02 12763.30 12198.22 11642.64 11096.99 10561.93 10036.70 9520.495 9012.201 8511.093 8017.126 7530.498 7052.847 6585.629 6130.019 5686.326 5254.605 4834.303 4424.818 4026.326 3639.941 3267.574 2912.056 2575.450 2257.791 1959.050 1680.915 1424.883 1191.989 982.1120 795.3140 632.5150 493.9951 378.9323 285.0867 210.0323 151.5285 107.1341 74.09476 50.06266 32.95887 21.09452 13.12946 7.854697 4.575552 2.538448 1.355482 .6779403 5 Table C (3.2) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 3.2 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .11525 .11046 .11334 .11653 .11993 .12349 .12720 .13106 .13505 .13919 .14350 .14795 .15254 .15724 .16200 .16678 .17159 .17643 .18133 .18634 .19147 .19674 .20215 .20771 .21344 .21935 .22544 .23173 .23820 .24484 .25166 .25866 .26583 .27319 .28074 .28849 .29644 .30458 .31295 .32152 .33031 .33935 .34860 .35809 .36780 .37769 .38778 .39804 .40847 .41907 .42985 .44079 .45186 .46306 .47437 R Factors –  Rx-0.5Mx 684657.8 673593.4 663024.0 652511.2 642037.2 631592.7 621172.6 610773.7 600393.6 590030.2 579680.8 569343.5 559017.4 548704.0 538408.2 528137.4 517900.1 507704.6 497556.9 487461.2 477418.7 467429.8 457494.8 447614.1 437787.2 428013.1 418290.9 408619.4 398997.9 389426.4 379905.5 370436.1 361019.3 351655.7 342346.2 333091.5 323892.5 314750.2 305665.6 296639.6 287673.2 278767.0 269922.0 261139.5 252421.0 243769.2 235187.2 226678.6 218247.6 209898.2 201634.6 193460.9 185382.0 177403.5 169531.1 D – Factors Dx 100000.0 95992.25 92948.14 90022.36 87198.34 84468.89 81827.35 79270.82 76794.93 74398.63 72079.29 69832.96 67656.63 65544.81 63491.82 61494.40 59550.14 57659.14 55821.34 54038.23 52309.90 50635.24 49011.65 47438.60 45915.05 44439.91 43011.23 41628.42 40288.35 38989.76 37730.63 36509.47 35325.20 34177.15 33063.60 31984.24 30937.14 29921.42 28936.52 27981.01 27054.38 26155.83 25284.07 24437.87 23616.09 22816.68 22038.97 21281.19 20543.04 19823.57 19122.56 18438.94 17771.17 17118.60 16480.47 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .48580 .49734 .50897 .52067 .53240 .54415 .55594 .56777 .57967 .59160 .60355 .61555 .62761 .63971 .65181 .66387 .67583 .68768 .69939 .71100 .72253 .73402 .74545 .75681 .76804 .77906 .78979 .80021 .81031 .82017 .82983 .83924 .84826 .85692 .86520 .87312 .88057 .88741 .89369 .89950 .90498 .91011 .91483 .91925 .92354 .92769 .93176 .93574 .93968 .94386 .94793 .95311 .95933 .96877 .98450 R– Factors  Rx-0.5Mx 161770.6 154127.9 146608.8 139219.9 131968.3 124861.7 117907.3 111111.6 104480.6 98019.95 91735.78 85633.62 79718.27 73994.31 68466.70 63141.02 58023.41 53120.13 48437.17 43979.49 39750.47 35752.07 31985.32 28450.77 25148.90 22080.37 19245.76 16644.80 14275.63 12134.01 10213.23 8505.236 7001.540 5692.499 4566.654 3610.974 2811.527 2153.888 1622.701 1201.580 873.8330 623.5408 436.2607 299.0787 200.6632 131.5279 84.04624 52.22061 31.45234 18.27215 10.17121 5.359153 2.594544 1.072699 .2701133 D - Factors Dx 15856.44 15246.01 14648.55 14062.87 13487.89 12923.26 12369.26 11826.55 11295.02 10774.03 10263.38 9763.419 9274.653 8796.360 8327.773 7867.881 7416.001 6972.053 6536.168 6109.723 5693.926 5289.735 4897.352 4516.762 4147.425 3788.764 3440.873 3104.642 2781.635 2474.185 2183.951 1910.870 1654.819 1417.125 1198.945 1001.036 823.1823 665.3209 528.1057 411.6520 315.1568 236.6463 174.0068 125.2945 88.41435 61.02956 41.15515 27.04208 17.27408 10.73074 6.407223 3.725130 2.062641 1.099276 .5487341 6 Table C (3.4) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 3.4 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .10288 .09777 .10043 .10340 .10658 .10993 .11342 .11706 .12083 .12476 .12884 .13308 .13746 .14195 .14650 .15107 .15567 .16030 .16499 .16978 .17471 .17978 .18498 .19034 .19588 .20159 .20749 .21360 .21989 .22637 .23302 .23986 .24688 .25410 .26151 .26914 .27697 .28500 .29327 .30175 .31048 .31945 .32866 .33811 .34779 .35769 .36779 .37806 .38853 .39918 .41003 .42105 .43223 .44354 .45498 R Factors –  Rx-0.5Mx 595621.7 585793.9 576460.7 567183.8 557945.4 548736.4 539551.6 530387.6 521242.2 512113.4 502998.2 493894.9 484802.6 475722.7 466659.9 457621.5 448615.6 439650.2 430731.1 421862.2 413044.6 404278.6 395564.3 386902.0 378291.2 369730.8 361219.8 352757.0 344341.7 335973.9 327653.8 319382.3 311160.3 302988.3 294867.2 286797.3 278779.4 270814.5 262903.2 255046.4 247244.9 239499.1 231809.8 224178.1 216605.4 209093.8 201646.2 194265.8 186956.3 179721.1 172563.9 165488.3 158498.7 151599.8 144796.7 D – Factors Dx 100000.0 95806.58 92588.92 89500.99 86525.65 83655.13 80882.29 78203.73 75614.63 73113.46 70697.18 68361.44 66102.86 63915.67 61793.96 59734.19 57733.70 55792.25 53909.48 52086.49 50323.06 48617.79 46967.86 45372.48 43830.34 42340.13 40899.69 39508.19 38162.42 36860.92 35601.55 34382.66 33203.03 32061.82 30957.19 29888.67 28854.26 27852.94 26884.03 25946.01 25038.25 24159.84 23309.43 22485.74 21687.57 20912.91 20161.03 19430.16 18719.93 18029.38 17358.17 16705.25 16069.12 15449.12 14844.45 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .46656 .47826 .49007 .50196 .51390 .52587 .53789 .54997 .56213 .57434 .58658 .59889 .61127 .62371 .63617 .64859 .66093 .67316 .68526 .69727 .70920 .72111 .73297 .74477 .75645 .76791 .77908 .78994 .80048 .81077 .82087 .83070 .84015 .84921 .85789 .86620 .87401 .88119 .88779 .89389 .89966 .90504 .91001 .91466 .91918 .92355 .92784 .93203 .93618 .94058 .94488 .95035 .95691 .96690 .98356 R– Factors  Rx-0.5Mx 138094.3 131497.8 125012.3 118643.3 112397.1 106280.2 100298.8 94458.45 88764.07 83220.59 77832.99 72605.88 67543.18 62648.57 57926.10 53380.30 49016.21 44838.92 40853.27 37063.22 33471.31 30078.85 26886.35 23893.89 21101.50 18509.36 16117.57 13925.53 11931.26 10130.76 8517.953 7085.655 5826.326 4731.484 3791.147 2994.048 2328.207 1781.275 1340.171 991.0035 719.6823 512.8098 358.2680 245.2520 164.3073 107.5394 68.61668 42.57151 25.60387 14.85372 8.257338 4.345479 2.101587 .8681974 .2185147 D - Factors Dx 14254.74 13679.46 13117.98 12569.13 12031.91 11505.93 10991.39 10488.80 9998.021 9518.406 9049.736 8592.239 8146.317 7711.267 7286.364 6870.667 6463.534 6064.851 5674.685 5294.186 4924.348 4565.938 4219.068 3883.663 3559.197 3245.116 2941.443 2648.882 2368.701 2102.817 1852.556 1617.778 1398.290 1195.127 1009.170 840.9574 690.2071 556.7673 441.0853 343.1556 262.2085 196.5074 144.2131 103.6405 72.99270 50.28704 33.84537 22.19598 14.15104 8.773690 5.228553 3.033976 1.676693 .8918581 .4443347 7 Table C (3.6) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 3.6 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .09213 .08673 .08918 .09194 .09491 .09804 .10132 .10475 .10831 .11202 .11590 .11993 .12410 .12838 .13271 .13708 .14146 .14588 .15036 .15494 .15965 .16452 .16951 .17467 .18000 .18552 .19122 .19714 .20324 .20953 .21601 .22268 .22953 .23659 .24385 .25133 .25902 .26694 .27508 .28346 .29208 .30097 .31011 .31950 .32914 .33899 .34907 .35934 .36982 .38049 .39137 .40245 .41369 .42509 .43663 R Factors –  Rx-0.5Mx 518892.1 510138.7 501879.4 493676.2 485511.3 477375.5 469263.7 461172.5 453099.6 445043.0 436999.9 428968.4 420947.7 412939.1 404947.2 396978.9 389042.4 381145.0 373292.5 365488.4 357733.8 350028.8 342373.4 334768.0 327211.7 319703.6 312242.6 304827.4 297457.3 290132.1 282852.1 275618.0 268430.4 261290.0 254197.1 247152.3 240156.1 233209.3 226312.5 219466.2 212671.2 205927.8 199236.6 192598.5 186014.7 179487.1 173018.1 166610.6 160267.7 153992.7 147788.6 141658.6 135606.5 129636.4 123752.7 D – Factors Dx 100000.0 95621.62 92231.78 88983.65 85859.43 82850.76 79949.94 77153.02 74454.69 71852.92 69344.16 66923.68 64587.68 62330.06 60144.65 58027.61 55976.00 53989.23 52066.60 50208.82 48415.31 46684.39 45013.01 43400.08 41844.05 40343.33 38895.59 37499.75 36152.46 34852.10 33596.37 32383.49 31212.09 30081.12 28988.66 27934.06 26915.23 25931.05 24980.67 24062.52 23175.83 22319.59 21492.38 20692.88 19919.82 19171.22 18446.27 17743.25 17061.68 16400.58 15759.53 15137.46 14532.92 13945.21 13373.54 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .44832 .46015 .47210 .48416 .49627 .50842 .52064 .53294 .54533 .55778 .57029 .58287 .59554 .60829 .62107 .63383 .64651 .65910 .67156 .68393 .69625 .70855 .72082 .73303 .74513 .75701 .76861 .77989 .79085 .80156 .81207 .82232 .83217 .84163 .85070 .85938 .86754 .87506 .88196 .88836 .89439 .90004 .90525 .91013 .91486 .91945 .92395 .92835 .93271 .93734 .94186 .94760 .95451 .96504 .98263 R– Factors  Rx-0.5Mx 117959.9 112262.3 106664.2 101170.6 95786.62 90518.06 85370.20 80347.70 75454.68 70695.27 66073.60 61593.47 57258.07 53070.35 49033.58 45151.43 41427.98 37867.40 34473.57 31249.60 28197.37 25317.69 22610.66 20076.02 17713.45 15522.79 13503.79 11655.60 9976.195 8461.858 7107.099 5905.510 4850.412 3934.355 3148.648 2483.554 1928.771 1473.730 1107.288 817.6668 592.9684 421.9160 294.3392 201.1952 134.5935 87.96213 56.04275 34.71958 20.85146 12.07978 6.706346 3.524986 1.702989 .7029706 .1768453 D - Factors Dx 12817.48 12276.45 11749.83 11236.49 10735.46 10246.34 9769.228 9304.532 8852.041 8411.131 7981.542 7563.417 7157.045 6761.749 6376.831 6001.416 5634.893 5277.115 4928.093 4588.780 4259.979 3942.298 3635.774 3340.278 3055.301 2780.308 2515.266 2260.720 2017.694 1787.752 1571.947 1370.081 1181.913 1008.238 849.7162 706.7153 578.9096 466.0857 368.5322 286.1572 218.2334 163.2353 119.5640 85.76031 60.28330 41.45095 27.84443 18.22528 11.59709 7.176353 4.268386 2.472038 1.363507 .7238696 .3599445 8 Table C (3.8) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 3.8 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .08278 .07711 .07936 .08192 .08468 .08762 .09069 .09391 .09727 .10078 .10445 .10827 .11224 .11631 .12044 .12460 .12878 .13299 .13725 .14162 .14612 .15078 .15556 .16051 .16563 .17095 .17645 .18217 .18808 .19418 .20048 .20696 .21363 .22052 .22762 .23494 .24248 .25025 .25826 .26651 .27502 .28380 .29284 .30215 .31172 .32152 .33155 .34179 .35225 .36292 .37381 .38491 .39619 .40764 .41925 R Factors –  Rx-0.5Mx 452695.8 444877.2 437552.2 430283.0 423051.9 415849.8 408671.4 401513.3 394373.4 387249.5 380138.8 373039.4 365950.7 358873.8 351813.2 344775.6 337768.8 330800.0 323874.6 316995.9 310165.0 303381.8 296646.3 289958.6 283318.0 276723.3 270173.5 263667.4 257204.0 250783.1 244405.0 238070.2 231779.2 225532.6 219330.6 213173.6 207062.0 200996.5 194977.6 189005.6 183081.2 177204.6 171376.2 165596.7 159867.3 154189.4 148565.3 142997.5 137488.7 132041.7 126659.3 121344.2 116099.6 110929.3 105837.0 D – Factors Dx 100000.0 95437.38 91876.70 88470.28 85199.61 82055.65 79030.10 76118.42 73314.74 70616.47 68019.58 65518.84 63110.04 60786.73 58542.41 56372.95 54275.06 52247.80 50290.09 48402.26 46583.35 44831.38 43143.05 41516.99 39951.34 38444.29 36993.28 35596.98 34251.94 32956.31 31707.68 30504.10 29344.02 28226.25 27148.75 26110.68 25109.88 24145.09 23215.36 22319.00 21455.14 20622.66 19820.08 19046.02 18299.15 17577.53 16880.26 16205.63 15553.11 14921.65 14310.78 13719.41 13146.13 12590.20 12050.81 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .43102 .44295 .45502 .46720 .47945 .49177 .50415 .51664 .52923 .54189 .55463 .56746 .58040 .59342 .60649 .61956 .63256 .64547 .65827 .67099 .68367 .69633 .70898 .72159 .73408 .74637 .75838 .77006 .78141 .79252 .80344 .81409 .82433 .83417 .84362 .85266 .86117 .86901 .87621 .88289 .88919 .89509 .90054 .90564 .91059 .91539 .92010 .92471 .92927 .93412 .93885 .94488 .95212 .96318 .98170 R– Factors  Rx-0.5Mx 100826.6 95901.69 91066.22 86324.27 81680.44 77139.57 72706.22 68384.31 64177.29 60088.59 56121.64 52279.55 48564.89 44980.02 41527.54 38210.41 35031.96 31995.52 29104.21 26360.46 23765.61 21320.08 19023.66 16875.84 14876.06 13023.90 11318.85 9759.917 8345.084 7070.906 5932.443 4923.996 4039.656 3272.883 2616.120 2060.951 1598.522 1219.785 915.2480 674.9246 488.7647 347.2748 241.9166 165.1202 110.2983 71.97826 45.79170 28.32746 16.98812 9.827891 5.448908 2.860583 1.380556 .5694209 .1431806 D - Factors Dx 11527.49 11019.64 10526.61 10047.32 9580.813 9126.680 8684.938 8255.882 7839.254 7434.437 7041.139 6659.423 6289.479 5930.651 5582.267 5243.507 4913.786 4592.926 4280.892 3978.460 3686.274 3404.803 3134.020 2873.757 2623.516 2382.786 2151.486 1930.029 1719.233 1520.369 1334.265 1160.681 999.3426 850.8529 715.6945 594.1015 485.7237 390.3074 308.0200 238.7100 181.6977 135.6453 99.16390 70.99074 49.80521 34.18020 22.91611 14.97060 9.507718 5.872102 3.485908 2.014976 1.109263 .5877596 .2917006 9 Table C (4.0) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 4.0 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .07463 .06871 .07077 .07314 .07571 .07846 .08134 .08437 .08752 .09084 .09431 .09793 .10170 .10558 .10950 .11346 .11743 .12144 .12550 .12966 .13395 .13839 .14297 .14771 .15263 .15774 .16304 .16855 .17426 .18017 .18627 .19256 .19906 .20577 .21268 .21984 .22722 .23483 .24269 .25080 .25918 .26783 .27676 .28597 .29545 .30517 .31514 .32533 .33574 .34638 .35726 .36836 .37965 .39113 .40278 R Factors –  Rx-0.5Mx 395523.7 388519.6 382008.4 375553.0 369135.5 362746.7 356381.3 350036.2 343708.9 337397.3 331098.7 324811.4 318534.4 312268.9 306019.3 299792.2 293594.9 287434.5 281316.0 275242.8 269215.6 263234.2 257298.7 251409.0 245564.4 239763.6 234005.6 228289.1 222613.2 216977.6 211382.5 205828.2 200315.2 194843.9 189414.4 184027.2 178682.4 173380.6 168122.1 162907.4 157736.7 152610.3 147528.4 142491.7 137501.0 132557.7 127663.7 122821.3 118032.7 113300.5 108627.1 104014.8 99466.43 94985.23 90574.50 D – Factors Dx 100000.0 95253.85 91523.67 87960.86 84546.12 81269.69 78122.59 75099.64 72194.38 69403.63 66722.77 64146.12 61668.97 59284.47 56985.82 54768.51 52628.93 50565.72 48577.45 46664.00 44824.04 43055.28 41354.16 39718.99 38147.64 36638.03 35187.40 33794.15 32454.69 31167.00 29928.49 28737.08 27591.04 26489.01 25428.82 24409.48 23428.75 22485.23 21577.84 20704.81 19865.15 19057.65 18280.75 17533.02 16813.09 16119.02 15449.83 14803.85 14180.44 13578.55 12997.62 12436.56 11893.96 11369.08 10861.08 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .41461 .42661 .43877 .45105 .46342 .47586 .48838 .50103 .51379 .52664 .53958 .55263 .56580 .57908 .59242 .60576 .61906 .63227 .64538 .65842 .67143 .68444 .69745 .71043 .72330 .73597 .74837 .76043 .77217 .78366 .79497 .80600 .81662 .82683 .83664 .84604 .85489 .86305 .87054 .87749 .88406 .89021 .89588 .90119 .90636 .91136 .91628 .92110 .92586 .93092 .93587 .94217 .94975 .96134 .98077 R– Factors  Rx-0.5Mx 86237.52 81977.54 77797.82 73701.89 69693.73 65777.48 61957.00 58235.63 54616.22 51101.62 47694.66 44397.88 41213.32 38142.85 35188.52 32352.72 29638.11 27047.37 24582.98 22246.81 20039.77 17961.98 16013.01 14192.17 12498.74 10932.10 9491.584 8176.086 6983.652 5911.109 4954.023 4107.333 3365.820 2723.752 2174.554 1710.962 1325.362 1010.011 756.8230 557.3284 403.0370 285.9546 198.9115 135.5687 90.42537 58.92285 37.43096 23.12159 13.84621 7.999057 4.429044 2.322356 1.119626 .4614307 .1159716 D - Factors Dx 10369.44 9893.551 9432.725 8985.926 8552.227 8131.182 7722.744 7327.104 6943.967 6572.718 6213.036 5864.912 5528.453 5203.018 4887.960 4582.504 4286.089 3998.513 3719.695 3450.261 3190.720 2941.421 2702.284 2473.108 2253.413 2042.708 1840.872 1648.211 1465.372 1293.380 1132.879 983.5987 845.2470 718.2700 603.0106 499.5994 407.6755 326.9611 257.5326 199.1993 151.3320 112.7587 82.27407 58.78616 41.16349 28.19526 18.86715 12.30180 7.797758 4.806745 2.847983 1.643067 .9027842 .4774339 .2364912 10 Table C (4.2) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 4.2 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .06752 .06137 .06325 .06545 .06784 .07040 .07310 .07594 .07891 .08203 .08532 .08875 .09233 .09601 .09974 .10350 .10728 .11108 .11494 .11889 .12298 .12722 .13159 .13613 .14084 .14574 .15084 .15615 .16166 .16737 .17328 .17938 .18568 .19220 .19894 .20592 .21312 .22057 .22827 .23623 .24446 .25298 .26178 .27087 .28025 .28987 .29976 .30987 .32023 .33082 .34166 .35274 .36402 .37550 .38717 R Factors –  Rx-0.5Mx 346089.9 339796.6 333995.6 328250.2 322542.4 316863.1 311207.1 305571.0 299952.6 294349.6 288759.5 283180.3 277611.3 272053.5 266511.2 260990.8 255499.4 250043.7 244628.7 239257.3 233930.3 228647.4 223408.6 218213.6 213061.8 207951.9 202882.8 197853.1 192862.0 187909.1 182994.4 178118.2 173281.1 168483.1 163724.4 159005.2 154325.7 149686.4 145087.4 140529.0 136011.5 131535.1 127099.8 122706.1 118354.8 114047.1 109784.6 105569.3 101403.2 97288.57 93227.36 89221.68 85273.99 81387.07 77563.79 D – Factors Dx 100000.0 95071.02 91172.67 87455.33 83898.88 80492.74 77227.21 74096.41 71093.25 68213.88 65453.11 62804.71 60263.47 57822.12 55473.49 53212.70 51035.75 48940.88 46926.25 44991.32 43134.37 41352.76 39642.67 38002.08 36428.61 34919.87 33472.90 32085.83 30754.94 29478.00 28252.28 27075.52 25945.85 24861.72 23820.86 22822.09 21863.08 20942.35 20058.64 19210.14 18395.72 17614.07 16863.59 16142.78 15450.23 14783.98 14143.03 13525.67 12931.22 12358.59 11807.15 11275.79 10763.14 10268.41 9790.762 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .39903 .41108 .42330 .43566 .44811 .46066 .47330 .48608 .49898 .51200 .52512 .53835 .55174 .56524 .57882 .59242 .60598 .61948 .63287 .64621 .65953 .67287 .68622 .69954 .71278 .72581 .73857 .75101 .76311 .77497 .78665 .79805 .80904 .81962 .82978 .83952 .84870 .85716 .86494 .87216 .87898 .88537 .89127 .89680 .90217 .90738 .91250 .91751 .92247 .92775 .93290 .93948 .94739 .95950 .97985 R– Factors  Rx-0.5Mx 73807.01 70119.49 66504.06 62963.72 59501.89 56122.12 52827.71 49621.43 46505.67 43482.77 40555.06 37724.59 34992.99 32361.69 29832.31 27406.75 25087.12 22875.57 20774.06 18783.98 16905.92 15139.77 13484.94 11940.63 10505.99 9180.296 7962.759 6852.223 5846.819 4943.636 4138.707 3427.546 2805.547 2267.689 1808.262 1420.989 1099.329 836.6539 626.0749 460.4083 332.4804 235.5575 163.6176 111.3511 74.16308 48.25499 30.60916 18.88008 11.28998 6.513187 3.601527 1.886162 .9083805 .3740724 .09397138 D - Factors Dx 9329.632 8884.376 8454.298 8038.385 7635.734 7245.876 6868.698 6504.304 6152.360 5812.256 5483.643 5166.453 4860.716 4565.807 4281.100 4005.865 3739.558 3481.955 3232.940 2993.008 2762.550 2541.817 2330.686 2128.931 1936.087 1751.684 1575.574 1407.971 1249.379 1100.622 962.1906 833.7989 715.1425 606.5440 508.2357 420.2694 342.2836 273.9890 215.3946 166.2862 126.0854 93.76690 68.28545 48.69741 34.03366 23.26688 15.53939 10.11258 6.397771 3.936186 2.327703 1.340328 .7350304 .3879719 .1918084 11 Table C (4.4) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 4.4 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .06130 .05495 .05667 .05869 .06092 .06331 .06583 .06849 .07129 .07423 .07734 .08059 .08398 .08748 .09102 .09460 .09818 .10179 .10545 .10921 .11310 .11713 .12130 .12563 .13014 .13484 .13974 .14485 .15016 .15567 .16138 .16728 .17339 .17972 .18627 .19307 .20010 .20737 .21490 .22270 .23078 .23915 .24782 .25678 .26603 .27555 .28533 .29535 .30563 .31615 .32694 .33798 .34924 .36070 .37237 R Factors –  Rx-0.5Mx 303298.5 297626.2 292445.8 287320.7 282233.1 277173.8 272137.4 267120.9 262121.7 257137.7 252166.4 247205.8 242255.2 237315.6 232391.0 227487.7 222612.7 217772.2 212971.2 208212.2 203496.1 198822.5 194191.1 189601.9 185053.9 180545.9 176076.8 171645.2 167250.2 162891.5 158568.9 154282.7 150033.3 145820.6 141644.9 137506.2 133404.6 129340.4 125313.9 121325.1 117374.3 113461.4 109586.6 105750.3 101952.9 98195.64 94479.82 90807.15 87179.53 83598.80 80066.72 76585.08 73156.04 69782.01 66465.46 D – Factors Dx 100000.0 94888.89 90823.68 86953.68 83257.82 79724.68 76343.78 73108.48 70010.98 67046.75 64209.97 61493.84 58892.60 56398.54 54004.08 51703.93 49493.71 47371.22 45334.19 43381.63 41511.44 39720.63 38005.08 36362.48 34790.11 33285.35 31844.98 30466.90 29147.21 27883.50 26672.89 25512.95 24401.64 23337.24 22317.36 21340.67 20404.75 19507.99 18649.01 17825.93 17037.49 16282.30 15558.70 14865.14 14200.14 13561.77 12948.95 12359.99 11794.14 11250.26 10727.68 10225.28 9741.690 9276.108 8827.676 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .38424 .39631 .40857 .42098 .43351 .44613 .45887 .47175 .48478 .49793 .51121 .52461 .53818 .55188 .56568 .57951 .59332 .60707 .62073 .63435 .64796 .66160 .67526 .68892 .70250 .71588 .72899 .74178 .75423 .76645 .77848 .79025 .80159 .81251 .82302 .83309 .84260 .85136 .85942 .86690 .87397 .88060 .88672 .89245 .89803 .90344 .90876 .91396 .91912 .92460 .92996 .93680 .94504 .95767 .97893 R– Factors  Rx-0.5Mx 63208.87 60014.61 56885.09 53822.90 50830.95 47912.28 45069.69 42305.51 39621.70 37020.19 34502.87 32071.40 29727.04 27470.89 25304.21 23228.48 21245.37 19356.59 17563.66 15867.61 14268.76 12766.83 11361.13 10050.77 8834.859 7712.575 6683.071 5745.178 4897.121 4136.249 3459.018 2861.454 2339.501 1888.765 1504.284 1180.641 912.2145 693.3323 518.1242 380.4965 274.3863 194.1207 134.6404 91.49661 60.84999 39.53448 25.04074 15.42289 9.209386 5.305470 2.929807 1.532515 .7372899 .3033754 .07617544 D - Factors Dx 8395.791 7979.786 7578.951 7192.297 6818.939 6458.387 6110.474 5775.219 5452.260 5140.991 4841.038 4552.281 4274.684 4007.638 3750.538 3502.690 3263.570 3032.934 2810.636 2597.061 2392.499 2197.116 2010.757 1833.178 1663.931 1502.566 1348.912 1203.111 1065.549 936.8818 817.4757 707.0372 605.2583 512.3629 428.4970 353.6532 287.4770 229.6770 180.2131 138.8593 105.0874 78.00145 56.69549 40.35464 28.14903 19.20703 12.80334 8.316075 5.251125 3.224530 1.903206 1.093796 .5986843 .3153988 .1556304 12 Table C (4.6) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 4.6 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .05586 .04932 .05088 .05275 .05482 .05705 .05941 .06191 .06453 .06731 .07024 .07331 .07653 .07985 .08322 .08661 .09001 .09344 .09691 .10047 .10417 .10801 .11199 .11612 .12043 .12493 .12963 .13454 .13965 .14497 .15048 .15618 .16210 .16824 .17460 .18121 .18805 .19514 .20251 .21013 .21805 .22626 .23478 .24360 .25273 .26212 .27179 .28171 .29190 .30234 .31306 .32404 .33525 .34668 .35833 R Factors –  Rx-0.5Mx 266213.9 261085.2 256447.9 251865.7 247320.8 242803.9 238309.8 233835.3 229377.9 224935.5 220505.5 216086.1 211676.4 207277.4 202893.2 198529.7 194193.6 189891.0 185626.6 181402.9 177220.4 173078.9 168978.0 164917.4 160896.3 156913.4 152967.6 149057.6 145182.2 141341.2 137534.5 133762.0 130024.2 126321.0 122652.5 119018.7 115419.6 111855.4 108326.3 104832.3 101373.5 97949.88 94561.46 91208.50 87891.47 84611.25 81369.09 78166.45 75004.98 71886.27 68811.87 65783.31 62802.45 59871.39 56992.27 D – Factors Dx 100000.0 94707.46 90476.70 86455.85 82622.87 78965.40 75472.12 72135.56 68947.20 65901.77 62992.76 60212.77 57555.46 55012.64 52576.29 50240.71 48001.08 45854.75 43799.03 41832.46 39952.52 38155.85 36438.09 34796.55 33228.24 31730.25 30299.13 28932.52 27626.37 26378.07 25184.57 24043.29 22952.03 21908.89 20911.37 19957.98 19046.21 18174.34 17340.87 16543.82 15781.86 15053.49 14357.00 13690.77 13053.30 12442.65 11857.69 11296.72 10758.93 10243.17 9748.700 9274.375 8818.864 8381.330 7960.903 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .37019 .38227 .39455 .40699 .41956 .43224 .44505 .45802 .47115 .48442 .49782 .51137 .52511 .53899 .55299 .56703 .58106 .59504 .60895 .62282 .63671 .65063 .66459 .67856 .69246 .70618 .71962 .73274 .74553 .75809 .77047 .78258 .79427 .80552 .81636 .82676 .83658 .84563 .85396 .86170 .86902 .87587 .88221 .88815 .89393 .89953 .90504 .91045 .91579 .92148 .92704 .93415 .94271 .95585 .97801 R– Factors  Rx-0.5Mx 54167.22 51398.28 48687.49 46037.07 43449.52 40927.42 38473.15 36088.65 33775.53 31535.35 29369.67 27279.79 25266.69 23331.18 21474.23 19696.97 18000.73 16386.83 14856.44 13410.29 12048.52 10770.71 9576.103 8463.780 7432.806 6482.324 5611.452 4819.037 4103.414 3462.173 2892.153 2389.845 1951.674 1573.800 1251.916 981.3437 757.2546 574.7939 428.9595 314.5812 226.5340 160.0374 110.8396 75.21247 49.94682 32.40295 20.49358 12.60383 7.515246 4.323438 2.384329 1.245677 .5986645 .2461387 .06177450 D - Factors Dx 7556.947 7168.773 6795.658 6436.634 6090.835 5757.752 5437.166 5129.026 4832.945 4548.319 4274.757 4012.091 3760.231 3518.583 3286.562 3063.506 2848.910 2642.516 2444.151 2254.107 2072.587 1899.691 1735.235 1578.964 1430.446 1289.254 1155.201 1028.368 909.0446 797.7470 694.7428 599.7362 512.4218 432.9456 361.3868 297.6945 241.5267 192.5965 150.8294 115.9961 87.61690 64.90959 47.08944 33.45317 23.29035 15.86140 10.55294 6.841281 4.311617 2.642550 1.556722 .8929574 .4878216 .2565027 .1263267 13 Table C (4.8) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 4.8 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .05109 .04438 .04580 .04752 .04944 .05152 .05372 .05607 .05853 .06115 .06392 .06683 .06989 .07304 .07624 .07946 .08268 .08592 .08921 .09259 .09610 .09976 .10354 .10748 .11160 .11591 .12041 .12513 .13004 .13516 .14047 .14599 .15171 .15766 .16383 .17025 .17691 .18382 .19100 .19845 .20620 .21425 .22262 .23129 .24027 .24953 .25908 .26889 .27897 .28931 .29995 .31085 .32200 .33339 .34500 R Factors –  Rx-0.5Mx 234037.4 229385.2 225223.9 221117.5 217048.2 213006.7 208987.9 204988.3 201005.6 197037.7 193082.1 189136.7 185200.9 181275.6 177364.7 173473.9 169609.8 165778.2 161983.5 158228.1 154512.6 150836.4 147199.2 143600.8 140040.1 136515.9 133027.1 129572.3 126150.4 122761.1 119404.2 116079.8 112787.9 109528.6 106301.9 103107.7 99945.95 96816.83 93720.36 90656.55 87625.43 84626.89 81660.90 78727.64 75827.47 72961.15 70129.75 67334.55 64576.99 61858.44 59180.24 56543.70 53950.44 51402.26 48901.03 D – Factors Dx 100000.0 94526.72 90131.69 85961.82 81993.97 78214.79 74612.05 71177.42 67901.58 64778.47 61800.88 58960.75 56251.14 53663.34 51188.87 48821.58 46556.19 44389.60 42318.64 40341.40 38454.94 36655.54 34938.52 33300.86 31739.28 30250.57 28831.06 27478.13 26187.56 24956.55 23781.90 22660.86 21591.06 20570.44 19596.40 18667.26 17780.46 16934.15 16126.72 15356.12 14620.90 13919.50 13250.14 12611.16 12001.02 11417.76 10860.21 10326.70 9816.316 9327.909 8860.675 8413.470 7984.974 7574.330 7180.655 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .35683 .36890 .38118 .39364 .40623 .41896 .43182 .44485 .45807 .47143 .48495 .49862 .51250 .52654 .54071 .55495 .56918 .58338 .59751 .61162 .62575 .63995 .65419 .66845 .68265 .69668 .71045 .72389 .73700 .74988 .76260 .77504 .78706 .79865 .80980 .82052 .83064 .83998 .84858 .85657 .86412 .87121 .87775 .88389 .88987 .89567 .90137 .90696 .91249 .91839 .92415 .93151 .94039 .95404 .97710 R– Factors  Rx-0.5Mx 46448.56 44046.61 41696.92 39401.36 37162.08 34981.28 32860.96 30802.73 28807.92 26877.78 25013.55 23216.29 21486.71 19825.40 18233.08 16710.61 15259.02 13879.33 12572.42 11338.80 10178.43 9090.805 8075.146 7130.520 6255.984 5450.667 4713.681 4043.906 3439.792 2899.156 2419.187 1996.783 1628.804 1311.892 1042.308 816.0178 628.8711 476.7133 355.2817 260.1888 187.1018 131.9911 91.28268 61.85124 41.01370 26.56850 16.77886 10.30418 6.135218 3.524591 1.941188 1.012932 .4862984 .1997807 .05011616 D - Factors Dx 6803.282 6441.505 6094.589 5761.587 5441.649 5134.251 4839.128 4556.169 4284.964 4024.914 3775.614 3536.855 3308.502 3089.977 2880.710 2680.074 2487.581 2302.961 2126.021 1956.970 1795.945 1642.984 1497.888 1360.390 1230.080 1106.549 989.6012 879.2685 775.7621 679.4835 590.6201 508.8793 433.9629 365.9559 304.8864 250.6727 202.9886 161.5568 126.2797 96.93066 73.07622 54.03404 39.12483 27.74193 19.27728 13.10333 8.701299 5.630130 3.541536 2.166431 1.273806 .7292784 .3976436 .2086870 .1025815 14 Table C (5.0) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 5.0 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .04691 .04003 .04132 .04291 .04469 .04662 .04869 .05089 .05321 .05567 .05829 .06104 .06394 .06693 .06997 .07303 .07608 .07916 .08227 .08548 .08881 .09228 .09588 .09964 .10357 .10768 .11199 .11652 .12124 .12617 .13129 .13661 .14214 .14790 .15388 .16011 .16658 .17331 .18031 .18759 .19516 .20305 .21125 .21977 .22860 .23772 .24714 .25682 .26678 .27702 .28756 .29838 .30946 .32078 .33234 R Factors –  Rx-0.5Mx 206086.0 201852.2 198108.8 194420.2 190768.3 187144.1 183542.3 179959.6 176393.6 172842.1 169302.6 165773.3 162253.3 158743.6 155247.9 151771.8 148321.6 144902.9 141520.0 138175.1 134868.6 131600.0 128368.9 125174.8 122017.0 118894.0 115804.7 112747.8 109722.2 106727.5 103763.4 100829.9 97927.22 95055.16 92213.68 89402.65 86622.00 83871.81 81152.05 78462.67 75803.64 73174.80 70576.05 68007.52 65469.48 62962.57 60487.70 58045.99 55638.69 53267.00 50932.06 48634.99 46377.18 44160.21 41985.67 D – Factors Dx 100000.0 94346.67 89788.66 85471.55 81371.03 77472.72 73763.39 70233.79 66873.76 63676.40 60633.76 57737.08 54978.79 52349.61 49840.61 47445.12 45157.43 42973.91 40890.97 38906.19 37016.20 35216.91 33503.34 31872.13 30319.68 28842.52 27436.72 26099.41 24826.22 23614.14 22459.81 21360.33 20313.16 19316.08 18366.38 17462.24 16601.01 15780.72 14999.66 14255.71 13547.32 12872.86 12230.49 11618.51 11035.33 10479.01 9948.318 9441.578 8957.849 8495.941 8055.008 7633.897 7231.305 6846.354 6478.153 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .34413 .35617 .36844 .38089 .39350 .40624 .41914 .43223 .44550 .45895 .47255 .48634 .50034 .51452 .52885 .54325 .55767 .57206 .58640 .60073 .61510 .62954 .64404 .65858 .67308 .68740 .70147 .71522 .72864 .74183 .75487 .76764 .77998 .79188 .80335 .81437 .82479 .83441 .84326 .85149 .85928 .86659 .87335 .87968 .88585 .89183 .89772 .90350 .90922 .91532 .92127 .92889 .93808 .95224 .97619 R– Factors  Rx-0.5Mx 39855.13 37770.07 35731.98 33742.45 31803.31 29916.42 28083.47 26305.81 24584.49 22920.52 21314.90 19768.43 18281.65 16854.95 15488.85 14184.00 12941.17 11761.13 10644.55 9591.724 8602.515 7676.368 6812.477 6009.922 5267.774 4585.168 3961.228 3394.884 2884.699 2428.704 2024.400 1669.052 1359.900 1094.012 868.1447 678.8167 522.4627 395.5268 294.3762 215.2870 154.5950 108.9032 75.20640 50.88386 33.69172 21.79328 13.74297 8.427481 5.010607 2.874497 1.581039 .8240026 .3951806 .1622186 .04067428 D - Factors Dx 6126.009 5789.198 5466.980 5158.426 4862.701 4579.268 4307.825 4048.208 3799.987 3562.571 3335.542 3118.661 2911.752 2714.251 2525.611 2345.231 2172.641 2007.564 1849.789 1699.460 1556.653 1421.360 1293.368 1172.407 1058.084 950.0127 847.9903 752.0110 662.2214 578.9293 502.2579 431.9221 367.6335 309.4306 257.3028 211.1473 170.6563 135.5651 105.7616 81.02660 60.96976 44.99641 32.51883 23.01394 15.96144 10.82879 7.177190 4.635118 2.910087 1.776770 1.042705 .5958317 .3242621 .1698516 .08333267 15 Table C (5.2) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 5.2 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .04322 .03620 .03737 .03883 .04048 .04229 .04422 .04628 .04846 .05079 .05326 .05587 .05862 .06146 .06435 .06725 .07014 .07306 .07601 .07904 .08220 .08550 .08893 .09250 .09625 .10018 .10431 .10865 .11319 .11792 .12286 .12799 .13333 .13889 .14468 .15073 .15701 .16356 .17038 .17747 .18487 .19259 .20062 .20898 .21766 .22664 .23591 .24546 .25530 .26543 .27586 .28658 .29757 .30882 .32031 R Factors –  Rx-0.5Mx 181775.5 177909.8 174533.8 171212.4 167927.6 164670.3 161435.2 158218.8 155019.0 151833.6 148659.9 145496.2 142341.6 139197.1 136066.2 132954.4 129867.8 126811.8 123790.4 120805.7 117858.0 114946.8 112071.7 109232.1 106427.2 103655.5 100916.0 98207.34 95528.42 92878.76 90258.07 87666.34 85103.59 82569.67 80064.48 77587.83 75139.59 72719.81 70328.39 67965.22 65630.24 63323.23 61044.07 58792.80 56569.61 54375.07 52209.93 50075.17 47971.89 45901.09 43863.78 41860.91 39893.67 37963.41 36071.51 D – Factors Dx 100000.0 94167.30 89447.58 84984.99 80754.00 76739.08 72925.97 69304.44 65863.41 62595.13 59490.84 56541.06 53737.55 51070.46 48530.32 46109.98 43803.23 41605.95 39514.05 37524.62 35633.87 33837.32 32129.68 30507.24 28966.10 27502.50 26112.28 24792.30 23538.04 22346.29 21213.52 20136.70 19113.11 18140.38 17215.70 16337.09 15501.82 14707.83 13953.29 13236.03 12554.40 11906.68 11291.02 10705.66 10148.97 9619.012 9114.511 8633.798 8175.881 7739.553 7323.926 6927.840 6550.007 6189.535 5845.523 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .33205 .34405 .35629 .36873 .38133 .39408 .40699 .42011 .43343 .44694 .46062 .47449 .48860 .50291 .51737 .53193 .54651 .56108 .57561 .59015 .60473 .61940 .63415 .64895 .66372 .67833 .69268 .70672 .72044 .73393 .74728 .76036 .77301 .78521 .79699 .80831 .81902 .82891 .83801 .84648 .85450 .86203 .86898 .87551 .88187 .88804 .89412 .90007 .90598 .91227 .91841 .92628 .93579 .95045 .97529 R– Factors  Rx-0.5Mx 34219.32 32408.09 30639.08 28913.64 27233.32 25599.71 24014.22 22477.95 20991.76 19556.44 18172.78 16841.39 15562.64 14336.79 13164.18 12045.28 10980.67 9970.924 9016.499 8117.570 7273.901 6484.907 5749.788 5067.647 4437.582 3858.750 3330.300 2851.221 2420.189 2035.432 1694.732 1395.679 1135.849 912.6850 723.3731 564.9098 434.2323 328.2974 244.0085 178.2047 127.7866 89.88951 61.98597 41.87781 27.68789 17.88343 11.26085 6.895328 4.093771 2.345244 1.288221 .6705786 .3212633 .1317712 .03302440 D - Factors Dx 5517.259 5204.006 4905.015 4619.379 4346.279 4085.165 3835.705 3597.688 3370.671 3154.070 2947.459 2750.573 2563.202 2384.801 2214.838 2052.744 1898.064 1750.514 1609.875 1476.231 1349.611 1229.970 1117.085 1010.685 910.3978 815.8572 726.8573 643.3629 565.4688 493.4061 427.2473 366.7174 311.5407 261.7197 217.2157 177.9123 143.5212 113.7929 88.60718 67.75513 50.88651 37.48345 27.03772 19.09853 13.22070 8.952328 5.922212 3.817366 2.392118 1.457744 .8538574 .4869909 .2645252 .1382974 .06772255 16 Table C (5.4) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 5.4 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .03998 .03283 .03388 .03523 .03676 .03845 .04025 .04219 .04424 .04643 .04877 .05124 .05385 .05655 .05929 .06204 .06479 .06755 .07034 .07322 .07622 .07935 .08260 .08601 .08958 .09334 .09728 .10144 .10580 .11035 .11510 .12004 .12520 .13058 .13618 .14204 .14814 .15450 .16113 .16805 .17527 .18282 .19069 .19888 .20740 .21622 .22536 .23476 .24447 .25447 .26479 .27541 .28630 .29746 .30888 R Factors –  Rx-0.5Mx 160605.7 157064.1 154011.8 151013.9 148052.4 145118.1 142205.8 139312.1 136434.7 133571.5 130719.8 127877.9 125044.9 122221.8 119412.0 116620.8 113854.0 111116.9 108413.4 105745.3 103112.9 100515.7 97953.03 95424.54 92929.17 90465.66 88032.78 85629.22 83253.94 80906.42 78586.32 76293.57 74028.15 71789.85 69578.53 67393.99 65236.02 63104.63 60999.67 58921.00 56868.51 54841.94 52841.13 50866.08 48916.91 46994.08 45098.26 43230.27 41391.07 39581.53 37802.49 36054.78 34339.40 32657.54 31010.36 D – Factors Dx 100000.0 93988.61 89108.45 84502.13 80142.81 76013.76 72099.63 68389.11 64870.20 61534.22 58371.57 55372.02 52526.61 49824.90 47256.87 44814.84 42492.10 40284.00 38185.97 36194.60 34305.65 32514.25 30814.79 29203.23 27675.35 26227.11 24854.10 23552.95 22318.96 21148.72 20038.57 18985.29 17986.03 17038.28 16139.09 15286.36 14477.29 13709.71 12981.70 12291.01 11635.93 11014.66 10425.30 9866.068 9335.288 8831.028 8351.977 7896.469 7463.469 7051.755 6660.401 6288.244 5934.012 5596.801 5275.703 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .32056 .33250 .34469 .35710 .36968 .38243 .39535 .40848 .42184 .43539 .44912 .46307 .47727 .49168 .50627 .52096 .53569 .55043 .56513 .57985 .59463 .60952 .62450 .63955 .65457 .66945 .68408 .69840 .71240 .72618 .73982 .75320 .76615 .77865 .79072 .80234 .81332 .82348 .83283 .84153 .84977 .85751 .86467 .87138 .87793 .88428 .89054 .89668 .90276 .90924 .91558 .92370 .93351 .94867 .97438 R– Factors  Rx-0.5Mx 29399.01 27824.56 26288.07 24790.69 23333.72 21918.50 20546.23 19217.79 17933.86 16695.07 15502.03 14355.19 13254.79 12200.97 11193.94 10234.02 9321.636 8457.193 7641.002 6873.124 6153.261 5480.816 4855.005 4274.966 3739.834 3248.797 2801.043 2395.620 2031.317 1706.542 1419.328 1167.554 949.0944 761.7175 602.9842 470.3037 361.0450 272.6032 202.3387 147.5680 105.6688 74.22476 51.10973 34.47939 22.76293 14.68084 9.230686 5.643964 3.346023 1.914195 1.050051 .5459376 .2612756 .1070811 .02682392 D - Factors Dx 4969.989 4678.913 4401.723 4137.529 3885.529 3645.166 3416.080 3198.022 2990.539 2793.056 2605.141 2426.507 2256.922 2095.853 1942.790 1797.189 1658.612 1526.775 1401.446 1282.667 1170.424 1064.644 965.0971 871.5171 783.5494 700.8490 623.2103 550.5752 482.9969 420.6446 363.5510 311.4531 264.0894 221.4358 183.4331 149.9573 120.7405 95.54921 74.26017 56.67667 42.48542 31.23575 22.48835 15.85486 10.95449 7.403702 4.888459 3.145046 1.967074 1.196451 .6994778 .3981847 .2158768 .1126492 .05505824 17 Table C (5.6) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 5.6 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .03711 .02985 .03079 .03203 .03346 .03503 .03672 .03854 .04046 .04253 .04474 .04709 .04957 .05214 .05474 .05735 .05996 .06257 .06521 .06794 .07078 .07375 .07685 .08009 .08349 .08708 .09085 .09484 .09901 .10339 .10796 .11272 .11769 .12289 .12831 .13399 .13990 .14608 .15253 .15927 .16631 .17368 .18138 .18941 .19777 .20644 .21542 .22468 .23425 .24412 .25432 .26482 .27561 .28667 .29801 R Factors –  Rx-0.5Mx 142147.7 138892.2 136125.5 133412.8 130736.5 128087.2 125459.6 122850.5 120257.4 117678.3 115110.5 112552.3 110002.9 107463.1 104936.3 102427.6 99942.68 97486.55 95062.85 92673.45 90318.51 87997.37 85709.52 83454.40 81230.99 79038.03 76874.28 74738.44 72629.47 70546.83 68490.14 66459.29 64454.20 62474.65 60520.44 58591.33 56687.10 54807.68 52952.92 51122.61 49316.62 47534.66 45776.53 44042.19 42331.71 40645.46 38984.00 37348.06 35738.45 34155.92 32601.19 31074.94 29578.06 28111.55 26676.40 D – Factors Dx 100000.0 93810.61 88771.24 84022.91 79537.39 75296.66 71284.18 67487.57 63893.81 60493.25 57275.42 54229.30 51345.18 48611.99 46019.16 43558.44 41222.59 39006.45 36904.92 34914.11 33029.31 31245.27 29556.05 27957.27 26444.40 25013.11 23658.77 22377.73 21165.15 20017.42 18930.74 17901.72 16927.37 16005.03 15131.66 14305.02 13522.23 12781.03 12079.42 11415.07 10786.21 10190.97 9627.417 9093.726 8588.201 8108.910 7654.506 7223.331 6814.312 6426.213 6058.080 5708.746 5376.956 5061.795 4762.355 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .30961 .32149 .33363 .34600 .35855 .37127 .38418 .39732 .41069 .42427 .43805 .45206 .46633 .48083 .49552 .51034 .52520 .54009 .55495 .56984 .58480 .59989 .61509 .63036 .64563 .66077 .67566 .69024 .70451 .71857 .73250 .74617 .75940 .77220 .78455 .79645 .80771 .81812 .82771 .83664 .84510 .85305 .86040 .86730 .87402 .88056 .88699 .89331 .89957 .90624 .91276 .92113 .93124 .94689 .97348 R– Factors  Rx-0.5Mx 25273.60 23904.04 22568.63 21268.31 20004.20 18777.42 17588.97 16439.57 15329.75 14259.98 13230.73 12242.34 11294.92 10388.52 9523.252 8699.326 7917.026 7176.631 6478.333 5822.104 5207.608 4634.247 4101.264 3607.837 3153.146 2736.418 2356.884 2013.657 1705.630 1431.378 1189.161 977.1096 793.3634 635.9752 502.8311 391.6966 300.3116 226.4465 167.8511 122.2464 87.41360 61.31397 42.15844 28.39919 18.72137 12.05653 7.569514 4.621521 2.735936 1.562990 .8562528 .4446393 .2125729 .08705151 .02179621 D - Factors Dx 4477.891 4207.652 3950.883 3706.716 3474.362 3253.261 3043.030 2843.390 2653.879 2473.933 2303.118 2141.131 1987.718 1842.366 1704.581 1573.846 1449.740 1331.977 1220.324 1114.780 1015.302 921.7924 834.0198 751.7232 674.5670 602.2265 534.4988 471.3087 412.6766 358.7216 309.4455 264.5990 223.9357 187.4117 154.9542 126.4357 101.6089 80.25699 62.25702 47.42567 35.48344 26.03841 18.71099 13.16674 9.079980 6.125170 4.036620 2.592087 1.618155 .9823604 .5732270 .3256972 .1762431 .09179326 .04477977 18 Table C (5.8) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 5.8 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .03458 .02721 .02806 .02920 .03052 .03199 .03357 .03528 .03709 .03904 .04114 .04336 .04572 .04816 .05064 .05312 .05559 .05807 .06057 .06315 .06584 .06866 .07160 .07468 .07793 .08135 .08496 .08878 .09279 .09699 .10138 .10597 .11076 .11578 .12102 .12652 .13225 .13825 .14452 .15108 .15795 .16514 .17267 .18053 .18873 .19724 .20606 .21518 .22460 .23434 .24441 .25479 .26547 .27643 .28766 R Factors –  Rx-0.5Mx 126033.8 123031.1 120516.7 118056.3 115631.9 113234.4 110858.3 108500.6 106158.6 103830.4 101513.4 99205.82 96906.82 94617.19 92340.24 90080.92 87844.70 85636.42 83459.54 81315.82 79205.34 77127.41 75081.47 73066.93 71082.76 69127.68 67200.45 65299.81 63424.70 61574.55 59748.97 57947.81 56170.94 54418.11 52689.09 50983.61 49301.40 47642.39 46006.35 44393.08 42802.40 41233.99 39687.64 38163.26 36660.87 35180.78 33723.47 32289.54 30879.69 29494.59 28134.82 26800.96 25493.77 24214.09 22962.79 D – Factors Dx 100000.0 93633.27 88435.93 83547.31 78937.68 74587.65 70479.48 66599.59 62933.92 59471.82 56201.87 53112.26 50192.49 47430.82 44816.11 42339.53 39993.30 37771.71 35669.15 33681.21 31802.73 30028.08 28350.97 26766.69 25270.38 23857.45 22523.02 21263.20 20073.00 18948.61 17886.07 16881.87 15932.86 15036.23 14188.85 13388.35 12631.80 11916.84 11241.38 10603.04 9999.971 9430.263 8891.935 8383.139 7902.149 7447.041 7016.438 6608.688 6222.688 5857.191 5511.218 5183.600 4873.102 4578.802 4299.790 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .29918 .31099 .32306 .33538 .34789 .36058 .37347 .38660 .39997 .41357 .42738 .44143 .45576 .47034 .48513 .50004 .51503 .53004 .54505 .56009 .57523 .59050 .60590 .62140 .63690 .65227 .66741 .68225 .69678 .71110 .72530 .73925 .75277 .76584 .77847 .79064 .80217 .81283 .82266 .83181 .84049 .84864 .85618 .86326 .87016 .87687 .88348 .88997 .89640 .90326 .90997 .91857 .92899 .94512 .97259 R– Factors  Rx-0.5Mx 21740.70 20548.57 19387.14 18257.23 17159.75 16095.67 15065.81 14070.74 13110.86 12186.54 11298.12 10445.82 9629.690 8849.698 8105.874 7398.330 6727.249 6092.807 5495.101 4934.038 4409.255 3920.167 3466.049 3046.127 2659.626 2305.819 1983.981 1693.293 1432.748 1201.071 996.7210 818.0576 663.4499 531.2010 419.4789 326.3566 249.8928 188.1789 139.2963 101.3094 72.34045 50.66874 34.78849 23.40036 15.40343 9.905216 6.209729 3.785789 2.237967 1.276724 .6984970 .3622792 .1730166 .07079633 .01771784 D - Factors Dx 4035.314 3784.616 3546.945 3321.451 3107.362 2904.116 2711.313 2528.646 2355.651 2191.775 2036.585 1889.765 1751.046 1619.933 1495.950 1378.605 1267.494 1162.334 1062.888 969.1248 880.9759 798.3258 720.9442 648.5769 580.9074 517.6306 458.5482 403.5729 352.6993 306.0065 263.4726 224.8629 189.9464 158.6656 130.9386 106.6381 85.53674 67.43446 52.21144 39.69803 29.64555 21.71333 15.57353 10.93823 7.528903 5.069244 3.334427 2.137131 1.331619 .8068799 .4699406 .2665069 .1439411 .07482760 .03643436 19 Table C (6.0) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 6.0 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .03233 .02487 .02563 .02668 .02791 .02928 .03076 .03236 .03407 .03592 .03790 .04002 .04226 .04458 .04694 .04930 .05164 .05399 .05636 .05880 .06135 .06403 .06682 .06975 .07284 .07611 .07956 .08322 .08706 .09109 .09532 .09974 .10435 .10920 .11426 .11958 .12514 .13096 .13705 .14344 .15013 .15715 .16450 .17220 .18023 .18858 .19725 .20621 .21549 .22509 .23502 .24528 .25584 .26669 .27782 R Factors –  Rx-0.5Mx 111948.0 109169.3 106878.3 104641.1 102439.8 100265.0 98111.65 95976.29 93856.59 91750.41 89655.22 87569.25 85491.73 83423.37 81367.36 79328.54 77312.16 75322.89 73364.04 71437.23 69542.49 67679.09 65846.45 64043.92 62270.47 60524.83 58805.76 57112.00 55442.50 53796.69 52174.13 50574.64 48998.07 47444.13 45912.56 44403.06 42915.35 41449.31 40004.70 38581.28 37178.84 35797.06 34435.69 33094.61 31773.82 30473.55 29194.19 27936.27 26700.40 25487.12 24296.93 23130.33 21987.94 20870.49 19778.72 D – Factors Dx 100000.0 93456.60 88102.53 83075.29 78343.61 73886.65 69685.35 65724.93 61990.22 58469.51 55150.42 52020.27 49067.77 46280.51 43646.70 41156.94 38802.90 36578.28 34476.98 32494.06 30623.90 28860.47 27197.16 25628.90 24150.55 22757.21 21443.79 20206.14 19039.12 17938.73 16900.87 15921.88 14998.48 14127.73 13306.39 12531.99 11801.53 11112.56 10462.90 9850.150 9272.372 8727.617 8213.873 7729.264 7272.044 6840.295 6432.616 6047.362 5683.404 5339.489 5014.616 4707.620 4417.283 4142.680 3882.904 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .28925 .30097 .31297 .32522 .33768 .35033 .36318 .37629 .38966 .40326 .41709 .43118 .44556 .46020 .47506 .49007 .50516 .52029 .53543 .55061 .56591 .58135 .59694 .61264 .62836 .64396 .65933 .67441 .68919 .70377 .71823 .73245 .74624 .75958 .77248 .78492 .79671 .80761 .81767 .82704 .83592 .84427 .85200 .85926 .86633 .87322 .88000 .88666 .89326 .90031 .90719 .91604 .92675 .94336 .97170 R– Factors  Rx-0.5Mx 18713.32 17674.93 16664.17 15681.69 14728.30 13804.78 12911.80 12049.84 11219.18 10420.09 9652.816 8917.492 8214.096 7542.544 6902.804 6294.910 5718.966 5175.063 4663.226 4183.315 3734.953 3317.572 2930.488 2572.972 2244.300 1943.792 1670.772 1424.484 1204.015 1008.227 835.7589 685.1692 555.0301 443.8632 350.0814 272.0229 208.0201 156.4393 115.6443 83.99111 59.88978 41.88804 28.71813 19.28896 12.67847 8.140957 5.096210 3.102401 1.831352 1.043297 .5700295 .2952904 .1408763 .05759906 .01440824 D - Factors Dx 3637.194 3404.793 3184.954 2976.846 2779.714 2592.998 2416.282 2249.240 2091.407 1942.242 1801.315 1668.303 1542.924 1424.700 1313.177 1207.886 1108.439 1014.557 926.0041 842.7234 764.6263 691.5843 623.3708 559.7397 500.3931 445.0452 393.5039 345.6732 301.5284 261.1163 224.3978 191.1528 161.1662 134.3710 110.6803 89.96936 72.03022 56.67920 43.80133 33.24072 24.77654 18.11288 12.96666 9.090077 6.244996 4.196850 2.755378 1.762670 1.096225 .6629921 .3854093 .2181562 .1176044 .06102116 .02965580 20 Table C (6.2) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 6.2 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .03034 .02279 .02347 .02444 .02558 .02686 .02825 .02976 .03137 .03311 .03499 .03700 .03913 .04135 .04359 .04584 .04806 .05029 .05253 .05484 .05726 .05980 .06246 .06524 .06819 .07131 .07460 .07810 .08179 .08566 .08973 .09398 .09843 .10310 .10799 .11314 .11852 .12416 .13009 .13629 .14281 .14966 .15685 .16437 .17224 .18042 .18893 .19775 .20688 .21633 .22612 .23625 .24669 .25742 .26845 R Factors –  Rx-0.5Mx 99619.10 97039.02 94946.19 92906.93 90903.32 88926.15 86970.13 85031.93 83109.18 81199.76 79301.13 77411.57 75530.27 73657.93 71797.65 69954.09 68132.36 66336.93 64570.95 62835.95 61131.89 59458.03 57813.71 56198.29 54610.72 53049.73 51514.09 50002.54 48514.05 47048.04 45604.04 44181.85 42781.27 41402.00 40043.74 38706.19 37389.05 36092.15 34815.23 33558.05 32320.35 31101.82 29902.18 28721.28 27559.10 26415.79 25291.71 24187.28 23103.03 22039.42 20996.87 19975.77 18976.68 18000.19 17046.94 D – Factors Dx 100000.0 93280.60 87771.00 82606.82 77755.11 73193.53 68901.64 64863.38 61062.42 57485.93 54120.56 50952.73 47970.31 45160.18 42509.92 40009.52 37650.06 35424.70 33326.79 31350.87 29490.86 27740.34 26092.36 24541.50 23082.32 21709.64 20418.16 19203.47 18060.28 16984.42 15971.64 15018.14 14120.51 13275.68 12480.33 11731.87 11027.24 10363.92 9739.647 9151.987 8598.937 8078.505 7588.652 7127.482 6693.232 6283.991 5898.338 5534.640 5191.744 4868.395 4563.574 4276.123 4004.842 3748.805 3507.110 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .27978 .29140 .30333 .31551 .32790 .34050 .35331 .36639 .37974 .39334 .40718 .42128 .43569 .45038 .46531 .48040 .49558 .51082 .52607 .54139 .55683 .57243 .58819 .60408 .62001 .63582 .65142 .66673 .68175 .69657 .71128 .72576 .73981 .75342 .76658 .77928 .79131 .80246 .81274 .82232 .83141 .83996 .84787 .85530 .86255 .86960 .87655 .88338 .89015 .89737 .90443 .91351 .92452 .94161 .97081 R– Factors  Rx-0.5Mx 16117.52 15212.44 14332.21 13477.41 12648.66 11846.65 11071.91 10324.82 9605.585 8914.383 8251.379 7616.642 7010.100 6431.625 5881.135 5358.608 4864.082 4397.584 3959.084 3548.405 3165.170 2808.832 2478.747 2174.237 1894.629 1639.289 1407.589 1198.837 1012.208 846.6863 701.0709 574.0956 464.5115 371.0311 292.2794 226.8236 173.2313 130.1037 96.04572 69.66029 49.60128 34.64246 23.71621 15.90610 10.43963 6.693543 4.183995 2.543367 1.499199 .8528815 .4653714 .2407824 .1147513 .04688022 .01172143 D - Factors Dx 3278.994 3063.700 2860.488 2668.545 2487.137 2315.704 2153.822 2001.149 1857.220 1721.510 1593.593 1473.139 1359.862 1253.301 1153.019 1058.572 969.5888 885.7960 806.9588 733.0015 663.8200 599.2770 539.1508 483.2048 431.1593 382.7472 337.7833 296.1668 257.8577 222.8780 191.1760 162.5462 136.7890 113.8319 93.58584 75.93045 60.67607 47.65492 36.75807 27.84307 20.71423 15.11461 10.79988 7.556831 5.181860 3.475828 2.277705 1.454349 .9027729 .5449650 .3162014 .1786449 .09612314 .04978129 .02414775 21 Table C (6.4) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 6.4 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .02857 .02094 .02155 .02243 .02349 .02469 .02600 .02742 .02894 .03059 .03237 .03428 .03632 .03843 .04057 .04270 .04482 .04692 .04905 .05124 .05354 .05595 .05847 .06112 .06392 .06690 .07005 .07340 .07693 .08065 .08456 .08865 .09294 .09745 .10217 .10715 .11236 .11783 .12359 .12962 .13597 .14264 .14966 .15702 .16472 .17274 .18109 .18975 .19873 .20804 .21769 .22769 .23799 .24861 .25952 R Factors –  Rx-0.5Mx 88813.50 86409.96 84493.17 82629.76 80801.81 79000.10 77219.35 75456.23 73708.34 71973.59 70249.47 68534.23 66827.08 65128.70 63442.08 61771.75 60122.63 58499.04 56903.96 55338.84 53803.57 52297.38 50819.60 49369.55 47946.16 46548.18 45174.39 43823.54 42494.62 41187.01 39900.25 38634.10 37388.34 36162.64 34956.70 33770.18 32602.76 31454.26 30324.40 29212.92 28119.54 27043.94 25985.83 24945.04 23921.51 22915.36 21926.87 20956.41 20004.41 19071.27 18157.34 17262.94 16388.52 15534.62 14701.74 D – Factors Dx 100000.0 93105.26 87441.35 82141.87 77172.14 72508.20 68128.20 64014.72 60150.20 56520.70 53111.82 49909.04 46899.39 44069.00 41404.81 38896.15 36533.55 34309.57 32217.03 30249.93 28401.76 26665.66 25034.38 23502.15 22063.21 20712.14 19443.38 18252.31 17133.47 16082.54 15095.11 14167.25 13295.45 12476.48 11706.97 10984.20 10305.06 9666.978 9067.613 8504.486 7975.544 7478.757 7012.065 6573.556 6161.450 5773.850 5409.318 5066.233 4743.424 4439.636 4153.838 3884.879 3631.580 3393.016 3168.294 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .27074 .28227 .29411 .30621 .31854 .33107 .34384 .35688 .37020 .38378 .39761 .41172 .42616 .44089 .45587 .47103 .48629 .50162 .51697 .53241 .54798 .56373 .57965 .59572 .61184 .62786 .64367 .65920 .67444 .68950 .70446 .71919 .73349 .74735 .76076 .77371 .78600 .79737 .80788 .81766 .82695 .83569 .84378 .85138 .85880 .86601 .87313 .88012 .88706 .89446 .90170 .91101 .92230 .93987 .96992 R– Factors  Rx-0.5Mx 13890.38 13100.97 12333.94 11589.74 10868.90 10171.99 9499.452 8851.557 8228.449 7630.244 7057.038 6508.846 5985.557 5487.012 5013.091 4563.731 4138.916 3738.625 3362.786 3011.199 2683.489 2379.137 2097.542 1838.074 1600.108 1383.060 1186.350 1009.345 851.3010 711.3131 588.3227 481.2185 388.9083 310.2712 244.1162 189.2082 144.3164 108.2435 79.79941 57.79699 41.09613 28.66126 19.59307 13.12160 8.599469 5.505606 3.436400 2.085877 1.227767 .6974906 .3800765 .1964125 .09350745 .03817093 .009539367 D - Factors Dx 2956.647 2757.325 2569.595 2392.666 2225.821 2068.504 1920.286 1780.814 1649.626 1526.211 1410.149 1301.111 1198.804 1102.787 1012.641 927.9458 848.3454 773.5737 703.3998 637.7326 576.4571 519.4302 466.4367 417.2502 371.6088 329.2631 290.0362 253.8243 220.5768 190.2961 162.9217 138.2627 116.1348 96.46246 79.15662 64.10265 51.12818 40.08054 30.85754 23.32968 17.32380 12.61695 8.998269 6.284385 4.301220 2.879700 1.883516 1.200392 .7437313 .4481145 .2595178 .1463446 .07859539 .04062731 .01967032 22 Table C (6.6) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 6.6 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .02700 .01929 .01983 .02065 .02163 .02275 .02398 .02532 .02675 .02832 .03001 .03183 .03377 .03579 .03783 .03986 .04187 .04387 .04588 .04796 .05013 .05242 .05482 .05734 .06001 .06285 .06586 .06907 .07246 .07603 .07978 .08372 .08785 .09220 .09676 .10157 .10662 .11193 .11751 .12338 .12955 .13606 .14291 .15010 .15764 .16550 .17370 .18220 .19102 .20018 .20969 .21955 .22973 .24022 .25101 R Factors –  Rx-0.5Mx 79330.20 77083.87 75323.77 73616.86 71945.22 70299.64 68674.82 67067.42 65475.07 63895.66 62326.70 60766.46 59214.14 57670.40 56138.13 54621.73 53125.95 51654.93 50211.55 48797.11 47411.49 46053.87 44723.57 43419.87 42141.71 40887.84 39657.05 38448.11 37260.02 36092.14 34944.01 33815.37 32705.96 31615.44 30543.50 29489.77 28453.93 27435.78 26435.01 25451.35 24484.53 23534.19 22600.05 21681.92 20779.71 19893.49 19023.51 18170.07 17333.53 16514.22 15712.43 14928.43 14162.58 13415.34 12687.13 D – Factors Dx 100000.0 92930.58 87113.55 81680.40 76594.61 71830.56 67364.87 63178.71 59253.29 55573.45 52123.72 48888.63 45854.32 43006.16 40330.41 37815.77 35452.16 33231.54 31146.20 29189.62 27354.81 25634.52 24021.17 22508.64 21090.89 19762.21 18516.83 17349.91 16255.84 15230.10 14268.19 13366.04 12520.00 11726.76 10982.84 10285.45 9631.411 9018.086 8443.083 7903.885 7398.391 6924.538 6480.250 6063.600 5672.801 5305.967 4961.649 4638.238 4334.552 4049.339 3781.558 3530.068 3293.712 3071.570 2862.756 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .26212 .27355 .28529 .29731 .30956 .32202 .33473 .34772 .36101 .37456 .38838 .40249 .41694 .43170 .44672 .46194 .47727 .49268 .50813 .52367 .53936 .55524 .57132 .58755 .60385 .62007 .63608 .65182 .66728 .68256 .69775 .71272 .72726 .74137 .75503 .76823 .78075 .79235 .80307 .81306 .82254 .83147 .83973 .84750 .85508 .86246 .86974 .87689 .88399 .89157 .89898 .90852 .92010 .93814 .96904 R– Factors  Rx-0.5Mx 11978.36 11289.40 10620.57 9972.262 9344.909 8738.969 8154.802 7592.615 7052.491 6534.492 6038.661 5564.971 5113.282 4683.411 4275.214 3888.593 3523.494 3179.859 2857.584 2556.455 2276.106 2016.047 1775.720 1554.540 1351.935 1167.363 1000.293 850.1490 716.2601 597.8223 493.9024 403.5258 325.7376 259.5624 203.9688 157.8919 120.2743 90.09104 66.32674 47.97249 34.06247 23.72187 16.19298 10.82872 7.086402 4.530248 2.823476 1.711342 1.005867 .5706322 .3105351 .1602809 .07622598 .03109168 .007766525 D - Factors Dx 2666.507 2482.080 2308.750 2145.748 1992.375 1848.084 1712.442 1585.085 1465.562 1353.373 1248.109 1149.440 1057.072 970.5826 889.5716 813.6399 742.4492 675.7408 613.2890 554.9910 500.7244 450.3429 403.6392 360.3974 320.3727 283.3329 249.1096 217.5985 188.7413 162.5255 138.8848 117.6428 98.62961 81.76879 66.97318 54.13449 43.09658 33.72100 25.91270 19.55440 14.49317 10.53559 7.499772 5.228009 3.571491 2.386654 1.558102 .9911386 .6129311 .3686116 .2130745 .1199294 .06428806 .03316926 .01602927 23 Table C (6.8) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 6.8 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .02559 .01782 .01829 .01905 .01996 .02101 .02217 .02343 .02479 .02627 .02788 .02961 .03146 .03339 .03534 .03728 .03919 .04108 .04299 .04496 .04702 .04920 .05147 .05387 .05642 .05913 .06200 .06508 .06833 .07176 .07536 .07915 .08313 .08732 .09173 .09638 .10127 .10641 .11183 .11753 .12355 .12989 .13657 .14360 .15098 .15867 .16671 .17505 .18373 .19274 .20210 .21182 .22186 .23222 .24290 R Factors –  Rx-0.5Mx 70995.99 68889.89 67269.52 65702.16 64169.87 62663.44 61177.59 59708.97 58255.21 56814.19 55383.44 53961.25 52546.84 51140.80 49745.95 48366.56 47007.23 45671.92 44363.37 43082.82 41830.07 40604.30 39404.79 38230.81 37081.29 35954.99 34850.73 33767.27 32703.63 31659.17 30633.42 29626.09 28636.90 27665.52 26711.58 25774.75 24854.66 23951.11 23063.79 22192.39 21336.64 20496.19 19670.73 18860.08 18064.11 17282.87 16516.56 15765.41 15029.75 14309.83 13605.90 12918.16 12246.92 11592.55 10955.43 D – Factors Dx 100000.0 92756.55 86787.58 81222.38 76022.48 71160.50 66611.49 62355.17 58371.40 54643.81 51155.81 47890.94 44834.43 41970.88 39285.84 36767.34 34404.71 32189.31 30112.88 28168.36 26348.31 24645.08 23050.75 21558.88 20163.12 18857.51 17636.05 16493.69 15424.67 14424.32 13488.00 12611.52 11791.12 11023.37 10304.74 9632.337 9002.937 8413.847 7862.619 7346.707 6863.969 6412.315 5989.654 5594.052 5223.715 4876.771 4551.765 4247.103 3961.594 3693.990 3443.248 3208.239 2987.824 2781.095 2587.174 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .25389 .26522 .27686 .28878 .30095 .31334 .32598 .33892 .35216 .36568 .37947 .39357 .40803 .42281 .43786 .45312 .46851 .48399 .49952 .51515 .53095 .54696 .56318 .57957 .59604 .61244 .62864 .64458 .66024 .67574 .69116 .70636 .72114 .73548 .74938 .76281 .77557 .78740 .79832 .80850 .81818 .82729 .83573 .84366 .85140 .85894 .86638 .87369 .88095 .88871 .89628 .90605 .91791 .93641 .96816 R– Factors  Rx-0.5Mx 10335.87 9734.181 9150.621 8585.496 8039.171 7512.017 7004.321 6516.231 6047.783 5598.997 5169.874 4760.352 4370.272 3999.436 3647.680 3314.884 3000.964 2705.833 2429.367 2171.343 1931.408 1709.104 1503.912 1315.294 1142.726 985.7098 843.7590 716.3500 602.8813 502.6383 414.7990 338.5090 272.9341 217.2254 170.4900 131.8096 100.2760 75.01153 55.14983 39.83326 28.24345 19.64125 13.38807 8.939936 5.841803 3.729116 2.320769 1.404598 .8243904 .4670270 .2538154 .1308465 .06216235 .02533514 .006325599 D - Factors Dx 2405.305 2234.750 2074.799 1924.704 1783.784 1651.501 1527.421 1411.178 1302.324 1200.379 1104.942 1015.685 932.3167 854.4314 781.6486 713.5902 649.9342 590.4304 534.8594 483.1104 435.0560 390.5492 349.3909 311.3765 276.2776 243.8783 214.0191 186.5967 161.5478 138.8486 118.4297 100.1284 83.78864 69.33481 56.68272 45.73090 36.33829 28.37972 21.76738 16.39547 12.12911 8.800560 6.252956 4.350704 2.966599 1.978722 1.289369 .8186561 .5053179 .3033249 .1750074 .09831879 .05260502 .02709060 .01306720 24 Table C (7.0) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 7.0 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .02433 .01650 .01692 .01761 .01846 .01945 .02053 .02172 .02301 .02442 .02595 .02760 .02937 .03122 .03308 .03493 .03674 .03855 .04036 .04222 .04418 .04625 .04841 .05069 .05312 .05570 .05845 .06140 .06451 .06780 .07127 .07491 .07875 .08279 .08705 .09155 .09628 .10126 .10652 .11206 .11791 .12409 .13061 .13747 .14469 .15223 .16011 .16830 .17682 .18568 .19490 .20448 .21438 .22461 .23516 R Factors –  Rx-0.5Mx 63661.43 61680.66 60185.13 58742.41 57334.59 55952.44 54590.66 53245.94 51915.87 50598.37 49290.96 47991.96 46700.57 45417.37 44145.10 42887.87 41650.15 40435.74 39247.26 38085.85 36951.27 35842.68 34759.33 33700.49 32665.08 31651.88 30659.70 29687.34 28733.82 27798.52 26880.93 25980.75 25097.70 24231.41 23381.53 22547.70 21729.56 20926.87 20139.32 19366.61 18608.45 17864.48 17134.41 16418.01 15715.16 15025.89 14350.33 13688.69 13041.23 12408.17 11789.69 11185.95 10597.22 10023.79 9465.979 D – Factors Dx 100000.0 92583.18 86463.45 80767.78 75455.68 70497.93 65867.93 61543.87 57504.25 53731.41 50207.63 46915.41 43839.08 40962.39 38270.19 35749.86 33390.09 31181.63 29115.67 27184.64 25380.62 23695.57 22121.24 20650.86 19277.79 17995.80 16798.70 15681.22 14637.44 13662.57 12751.81 11900.88 11105.91 10363.38 9669.663 9021.802 8416.534 7851.112 7323.038 6829.741 6369.045 5938.835 5537.015 5161.642 4810.923 4483.000 4176.415 3889.592 3621.335 3370.405 3135.755 2916.271 2710.839 2518.558 2338.564 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .24604 .25725 .26879 .28061 .29269 .30500 .31757 .33044 .34363 .35711 .37087 .38496 .39941 .41419 .42927 .44456 .46000 .47554 .49114 .50686 .52276 .53888 .55523 .57177 .58840 .60497 .62135 .63748 .65334 .66904 .68467 .70010 .71511 .72968 .74381 .75748 .77046 .78250 .79363 .80401 .81387 .82316 .83176 .83985 .84776 .85546 .86305 .87052 .87793 .88586 .89360 .90359 .91573 .93469 .96729 R– Factors  Rx-0.5Mx 8924.050 8398.237 7888.753 7395.839 6919.792 6460.914 6019.428 5595.433 5188.931 4799.904 4428.322 4074.097 3737.056 3416.994 3113.732 2827.134 2557.096 2303.511 2066.238 1845.054 1639.622 1449.512 1274.247 1113.333 966.2902 832.6634 712.0083 603.8506 507.6512 422.7760 348.5013 284.0785 228.7789 181.8641 142.5610 110.0780 83.63491 62.47992 45.87389 33.08760 23.42746 16.26879 11.07325 7.383423 4.817639 3.070833 1.908298 1.153279 .6759152 .3823795 .2075355 .1068586 .05071295 .02065235 .005153992 D - Factors Dx 2170.108 2012.462 1864.929 1726.782 1597.362 1476.139 1362.683 1256.623 1157.524 1064.920 978.4201 897.7028 822.4780 752.3597 686.9852 625.9968 569.0889 516.0205 466.5791 420.6487 378.0992 338.7847 302.5152 269.0970 238.3176 209.9767 183.9239 160.0578 138.3125 118.6559 101.0174 85.24723 71.20254 58.80972 47.98836 38.64404 30.64959 23.89218 18.29117 13.75139 10.15404 7.353734 5.215194 3.621864 2.465011 1.641089 1.067363 .6764317 .4167491 .2496925 .1437942 .08063227 .04306129 .02213431 .01065656 25 Table C (7.2) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 7.2 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .02321 .01533 .01569 .01632 .01712 .01804 .01906 .02019 .02140 .02274 .02420 .02578 .02748 .02924 .03102 .03279 .03452 .03623 .03795 .03972 .04158 .04354 .04559 .04777 .05008 .05255 .05518 .05800 .06098 .06414 .06748 .07098 .07468 .07858 .08269 .08704 .09162 .09645 .10155 .10693 .11262 .11864 .12500 .13171 .13876 .14615 .15387 .16190 .17027 .17898 .18805 .19749 .20726 .21735 .22777 R Factors –  Rx-0.5Mx 57197.49 55328.96 53945.17 52614.01 51317.55 50046.58 48795.81 47561.89 46342.44 45135.36 43938.22 42749.33 41567.90 40394.47 39231.71 38083.61 36954.46 35847.95 34766.56 33711.33 32682.01 31677.72 30697.70 29741.21 28807.17 27894.36 27001.62 26127.76 25271.81 24433.15 23611.27 22805.85 22016.60 21243.14 20485.12 19742.14 19013.87 18300.05 17600.36 16914.49 16242.15 15582.98 14936.68 14303.03 13681.88 13073.23 12477.19 11893.93 11323.66 10766.55 10222.74 9692.369 9175.636 8672.796 8184.096 D – Factors Dx 100000.0 92410.45 86141.12 80316.56 74894.15 69842.75 65134.03 60744.61 56651.56 52835.90 49278.74 45961.53 42867.61 39979.94 37282.63 34762.36 32407.19 30207.28 28153.26 26237.02 24450.18 22784.32 21230.85 19782.67 18432.87 17174.97 16002.56 14910.17 13891.75 12942.35 12057.06 11231.50 10461.69 9744.016 9074.801 8450.998 7869.317 7326.962 6821.392 6350.018 5910.633 5501.106 5119.333 4763.373 4431.431 4121.672 3832.633 3562.761 3310.857 3075.691 2856.220 2651.347 2459.979 2281.227 2114.243 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .23853 .24963 .26106 .27278 .28477 .29699 .30948 .32229 .33542 .34884 .36257 .37663 .39107 .40585 .42094 .43626 .45174 .46733 .48299 .49879 .51477 .53100 .54747 .56414 .58092 .59765 .61421 .63052 .64656 .66246 .67830 .69394 .70917 .72396 .73832 .75221 .76542 .77767 .78899 .79956 .80961 .81907 .82784 .83609 .84415 .85200 .85975 .86738 .87494 .88304 .89094 .90115 .91356 .93298 .96642 R– Factors  Rx-0.5Mx 7709.757 7249.962 6804.874 6374.684 5959.630 5559.954 5175.827 4807.308 4454.370 4116.969 3795.047 3488.500 3197.144 2920.770 2659.195 2412.268 2179.874 1961.890 1758.166 1568.481 1392.516 1229.871 1080.107 942.7740 817.4315 703.6656 601.0718 509.2217 427.6327 355.7424 292.9143 238.4927 191.8412 152.3177 119.2530 91.96453 69.78203 52.06168 38.17263 27.49474 19.44007 13.48051 9.162146 6.100233 3.974542 2.529720 1.569736 .9472893 .5543931 .3131942 .1697591 .08730178 .04138821 .01684155 .004200996 D - Factors Dx 1958.285 1812.639 1676.620 1549.526 1430.718 1319.675 1215.972 1119.239 1029.050 944.9579 866.5824 793.6081 725.7495 662.6390 603.9317 549.2899 498.4235 451.1016 407.1194 366.3574 328.6853 293.9593 261.9990 232.6218 205.6301 180.8383 158.1053 137.3328 118.4535 101.4296 86.19071 72.59949 60.52542 49.89769 40.64024 32.66569 25.85967 20.12070 15.37509 11.53751 8.503414 6.146830 4.351137 3.016153 2.048939 1.361543 .8838943 .5591150 .3438277 .2056178 .1181913 .06615186 .03526218 .01809161 .008693954 26 Table C (7.4) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 7.4 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .02220 .01427 .01458 .01516 .01590 .01677 .01773 .01880 .01995 .02122 .02262 .02413 .02575 .02744 .02915 .03083 .03248 .03411 .03574 .03742 .03919 .04105 .04301 .04508 .04728 .04964 .05215 .05485 .05772 .06075 .06396 .06733 .07089 .07466 .07862 .08283 .08726 .09194 .09689 .10212 .10766 .11352 .11972 .12627 .13317 .14040 .14796 .15584 .16406 .17262 .18155 .19084 .20047 .21043 .22072 R Factors –  Rx-0.5Mx 51492.67 49724.85 48441.27 47210.14 46013.52 44842.20 43690.90 42556.26 41435.91 40327.75 39229.37 38139.08 37056.09 35980.94 34916.19 33865.73 32833.70 31823.64 30837.90 29877.48 28942.05 28030.75 27142.80 26277.42 25433.55 24609.98 23805.56 23019.14 22249.76 21496.78 20759.70 20038.19 19331.94 18640.56 17963.70 17300.97 16652.01 16016.56 15394.30 14784.92 14188.12 13603.55 13030.90 12469.94 11920.53 11382.64 10856.34 10341.76 9839.088 9348.448 8869.954 8403.698 7949.845 7508.602 7080.168 D – Factors Dx 100000.0 92238.36 85820.60 79868.70 74337.83 69194.87 64409.66 59957.19 55813.07 51956.95 48368.73 45028.76 41919.43 39022.82 36322.32 33803.90 31454.98 29265.11 27224.36 25324.10 23555.49 21909.71 20377.86 18952.50 17626.46 16393.01 15245.54 14178.36 13185.33 12261.33 11401.36 10600.92 9855.938 9162.724 8517.541 7917.273 7358.599 6838.684 6354.950 5904.792 5485.980 5096.366 4733.850 4396.492 4082.500 3790.060 3517.714 3263.927 3027.503 2807.226 2602.057 2410.917 2232.737 2066.642 1911.799 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .23136 .24233 .25365 .26528 .27716 .28929 .30170 .31443 .32750 .34087 .35455 .36858 .38299 .39777 .41286 .42820 .44371 .45934 .47506 .49092 .50698 .52330 .53988 .55668 .57360 .59048 .60721 .62368 .63991 .65599 .67204 .68789 .70333 .71833 .73290 .74702 .76044 .77290 .78441 .79517 .80539 .81503 .82396 .83236 .84057 .84858 .85648 .86426 .87197 .88024 .88830 .89873 .91141 .93128 .96555 R– Factors  Rx-0.5Mx 6664.722 6262.402 5873.332 5497.659 5135.571 4787.260 4452.853 4132.378 3825.783 3533.003 3253.964 2988.545 2736.560 2497.798 2272.073 2059.231 1859.142 1671.679 1496.685 1333.945 1183.157 1043.953 915.9287 798.6736 691.7872 594.8928 507.6233 429.5925 360.3688 299.4543 246.2891 200.2992 160.9291 127.6203 99.79370 76.86084 58.24577 43.39707 31.77628 22.85590 16.13744 11.17435 7.583750 5.041965 3.280235 2.084749 1.291732 .7783887 .4548929 .2566248 .1389120 .07135141 .03379093 .01373916 .003425522 D - Factors Dx 1767.476 1632.975 1507.626 1390.747 1281.721 1180.041 1085.286 997.0890 915.0362 838.6963 767.7019 701.7450 640.5463 583.7559 531.0466 482.0997 436.6408 394.4488 355.3273 319.1555 285.8038 255.1323 226.9700 201.1452 177.4747 155.7869 135.9494 117.8679 101.4751 86.72954 73.56196 61.84676 51.46496 42.34916 34.42795 27.62086 21.82523 16.94999 12.92810 9.683209 7.123463 5.139721 3.631463 2.512597 1.703684 1.130009 .7322194 .4623092 .2837676 .1693843 .09718260 .05429195 .02888638 .01479284 .007095488 27 Table C (7.6) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 7.6 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .02129 .01331 .01358 .01412 .01481 .01562 .01653 .01754 .01864 .01985 .02118 .02262 .02418 .02580 .02744 .02905 .03063 .03218 .03373 .03532 .03700 .03877 .04063 .04260 .04470 .04695 .04936 .05195 .05469 .05761 .06069 .06394 .06737 .07100 .07483 .07890 .08319 .08772 .09253 .09761 .10299 .10870 .11475 .12115 .12789 .13496 .14238 .15010 .15817 .16658 .17536 .18452 .19400 .20383 .21399 R Factors –  Rx-0.5Mx 46450.50 44773.22 43579.68 42438.41 41331.47 40249.65 39187.65 38142.14 37110.73 36091.34 35081.55 34079.72 33085.05 32098.02 31121.16 30158.22 29213.19 28289.49 27389.36 26513.71 25662.19 24833.91 24028.09 23243.94 22480.39 21736.27 21010.43 20301.73 19609.23 18932.31 18270.46 17623.32 16990.60 16371.89 15766.83 15175.03 14596.14 14029.89 13475.95 12934.01 12403.77 11884.88 11377.04 10880.01 10393.64 9917.882 9452.787 8998.458 8555.031 8122.612 7701.281 7291.101 6892.201 6504.749 6128.905 D – Factors Dx 100000.0 92066.91 85501.86 79424.16 73786.68 68554.18 63694.66 59181.41 54988.51 51094.22 47477.16 44116.61 40993.92 38090.34 35388.47 32873.58 30532.45 28354.00 26327.76 24444.56 22695.12 21070.21 19560.62 18158.61 16856.73 15648.00 14525.63 13483.74 12516.05 11617.32 10782.44 10006.81 9286.291 8617.096 7995.444 7418.157 6881.887 6383.766 5921.184 5491.525 5092.542 4722.077 4378.032 4058.473 3761.618 3485.672 3229.185 2990.645 2768.860 2562.630 2370.923 2192.677 2026.852 1872.586 1729.062 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .22450 .23535 .24656 .25807 .26986 .28190 .29422 .30687 .31986 .33317 .34681 .36079 .37518 .38994 .40503 .42038 .43591 .45157 .46733 .48325 .49938 .51579 .53247 .54939 .56644 .58347 .60034 .61698 .63338 .64964 .66587 .68193 .69757 .71279 .72757 .74190 .75553 .76818 .77989 .79082 .80122 .81103 .82012 .82867 .83703 .84519 .85324 .86116 .86903 .87745 .88568 .89632 .90927 .92958 .96468 R– Factors  Rx-0.5Mx 5764.806 5412.557 5072.248 4743.987 4427.924 4124.204 3832.921 3554.075 3287.598 3033.409 2791.418 2561.496 2343.456 2137.090 1942.213 1758.666 1586.317 1425.030 1274.651 1134.970 1005.703 886.5126 777.0284 676.8764 585.6931 503.1364 428.8740 362.5583 303.8041 252.1706 207.1657 168.2869 135.0495 106.9682 83.54142 64.26200 48.63504 36.18816 26.46169 19.00688 13.40094 9.266197 6.279640 4.168860 2.708239 1.718698 1.063366 .6398458 .3733924 .2103529 .1137134 .05833742 .02759871 .01121253 .002794258 D - Factors Dx 1595.564 1471.404 1355.932 1248.489 1148.477 1055.402 968.8505 888.4614 813.8323 744.5491 680.2574 620.6575 565.4773 514.3846 467.0693 423.2311 382.6106 344.9970 310.2025 278.1064 248.5815 221.4921 196.6768 173.9748 153.2164 134.2430 116.9311 101.1907 86.95539 74.18155 62.80210 52.70233 43.77403 35.95354 29.17427 23.36243 18.42603 14.28349 10.87405 8.129583 5.969420 4.299050 3.031842 2.093822 1.417092 .9381728 .6067842 .3823997 .2342825 .1395861 .07993732 .04457471 .02367218 .01210009 .005793104 28 Table C (7.8) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 7.8 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .02047 .01246 .01268 .01317 .01382 .01458 .01544 .01640 .01744 .01859 .01987 .02125 .02275 .02431 .02587 .02742 .02892 .03040 .03187 .03339 .03498 .03667 .03844 .04032 .04232 .04447 .04677 .04925 .05189 .05469 .05766 .06078 .06409 .06759 .07129 .07522 .07938 .08377 .08843 .09337 .09860 .10417 .11006 .11631 .12290 .12982 .13708 .14466 .15258 .16084 .16948 .17849 .18784 .19753 .20756 R Factors –  Rx-0.5Mx 41987.45 40391.72 39279.25 38218.86 37192.62 36191.32 35209.66 34244.31 33292.87 32353.28 31423.14 30500.80 29585.48 28677.64 27779.72 26895.36 26028.42 25182.18 24358.78 23559.06 22782.63 22028.60 21296.16 20584.53 19892.65 19219.34 18563.49 17923.97 17299.86 16690.54 16095.50 15514.38 14946.86 14392.55 13851.08 13322.07 12805.14 12300.04 11806.44 11324.01 10852.47 10391.47 9940.702 9499.944 9069.022 8647.883 8236.551 7835.103 7443.647 7062.260 6690.997 6329.897 5979.058 5638.614 5308.689 D – Factors Dx 100000.0 91896.10 85184.89 78982.92 73240.62 67920.59 62988.91 58417.09 54177.64 50247.37 46603.64 43224.58 40090.51 37181.80 34480.29 31970.52 29638.61 27472.87 25462.27 23597.12 21867.67 20264.35 18777.59 17399.37 16121.95 14938.14 13840.96 12824.34 11881.90 11008.24 10198.17 9447.014 8750.535 8104.884 7506.231 6951.345 6436.858 5959.870 5517.749 5107.871 4727.973 4375.896 4049.546 3747.000 3466.483 3206.229 2964.793 2740.690 2532.734 2339.741 2160.692 1994.545 1840.283 1697.063 1564.085 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .21793 .22867 .23976 .25116 .26284 .27478 .28701 .29958 .31250 .32574 .33932 .35326 .36761 .38235 .39743 .41278 .42832 .44401 .45981 .47578 .49197 .50846 .52523 .54225 .55943 .57659 .59361 .61041 .62696 .64340 .65982 .67606 .69190 .70732 .72231 .73684 .75068 .76353 .77542 .78653 .79710 .80707 .81632 .82502 .83353 .84183 .85003 .85809 .86611 .87469 .88307 .89392 .90714 .92790 .96382 R– Factors  Rx-0.5Mx 4989.389 4680.789 4382.950 4095.950 3819.901 3554.917 3301.057 3058.303 2826.573 2605.775 2395.808 2196.539 2007.782 1829.333 1661.011 1502.657 1354.135 1215.310 1086.028 966.0884 855.2267 753.1310 659.4647 573.8876 496.0702 425.7028 362.4850 306.1045 256.2178 212.4351 174.3240 141.4449 113.3749 89.69204 69.96238 53.74859 40.62538 30.18810 22.04425 15.81198 11.13265 7.686772 5.201740 3.448246 2.236829 1.417454 .8757038 .5261606 .3066099 .1724897 .09312105 .04771516 .02254976 .009154019 .002280189 D - Factors Dx 1440.646 1326.076 1219.742 1121.007 1029.294 944.1225 865.0892 791.8378 723.9792 661.1166 602.9086 549.0649 499.3217 453.3636 410.8975 371.6407 335.3484 301.8201 270.8766 242.3990 216.2629 192.3380 170.4722 150.5152 132.3100 115.7104 100.6015 86.89771 74.53459 63.46741 53.63182 44.92331 37.24363 30.53308 24.72990 19.76669 15.56113 12.04030 9.149302 6.827445 5.003981 3.597075 2.532078 1.745435 1.179113 .7791730 .5030125 .3164140 .1934957 .1150714 .06577611 .03661008 .01940635 .009901199 .004731556 29 Table C (8.0) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 8.0 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01973 .01168 .01187 .01232 .01292 .01364 .01445 .01536 .01635 .01745 .01867 .02000 .02144 .02294 .02444 .02593 .02736 .02877 .03017 .03161 .03313 .03473 .03642 .03821 .04012 .04218 .04438 .04676 .04929 .05198 .05483 .05785 .06103 .06441 .06798 .07179 .07581 .08006 .08459 .08938 .09447 .09989 .10564 .11174 .11819 .12496 .13207 .13950 .14727 .15539 .16388 .17275 .18196 .19151 .20140 R Factors –  Rx-0.5Mx 38031.10 36508.99 35469.64 34482.20 33528.72 32600.00 31690.74 30797.62 29918.23 29050.51 28192.09 27341.33 26497.45 25660.88 24833.99 24020.31 23223.58 22446.94 21692.44 20960.83 20251.71 19564.18 18897.41 18250.63 17622.76 17012.67 16419.24 15841.38 15278.18 14729.01 14193.38 13670.92 13161.30 12664.13 12179.04 11705.64 11243.58 10792.58 10352.31 9922.458 9502.733 9092.795 8692.345 8301.154 7919.046 7545.954 7181.885 6826.894 6481.059 6144.438 5817.062 5498.950 5190.173 4890.835 4601.034 D – Factors Dx 100000.0 91725.93 84869.68 78544.94 72699.60 67294.02 62292.27 57664.02 53380.19 49416.09 45747.77 42352.18 39208.63 36296.57 33597.04 31093.87 28772.52 26620.68 24626.76 22780.54 21071.85 19490.71 18027.27 16673.19 15420.47 14261.71 13189.74 12198.33 11280.96 10432.13 9646.558 8919.484 8246.598 7623.984 7047.776 6514.694 6021.353 5564.831 5142.474 4751.657 4390.108 4055.666 3746.249 3459.942 3194.989 2949.645 2722.480 2512.032 2317.127 2136.599 1969.442 1814.634 1671.187 1538.272 1415.111 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .21166 .22227 .23324 .24453 .25610 .26794 .28007 .29255 .30539 .31857 .33208 .34597 .36028 .37499 .39006 .40540 .42095 .43666 .45249 .46849 .48474 .50130 .51815 .53527 .55256 .56985 .58701 .60395 .62066 .63727 .65386 .67029 .68632 .70194 .71712 .73186 .74589 .75893 .77100 .78228 .79302 .80315 .81255 .82140 .83005 .83849 .84684 .85505 .86321 .87195 .88049 .89154 .90502 .92622 .96296 R– Factors  Rx-0.5Mx 4320.846 4050.321 3789.496 3538.424 3297.187 3065.868 2844.504 2633.059 2431.441 2239.550 2057.280 1884.494 1721.009 1566.629 1421.177 1284.497 1156.453 1036.911 925.7190 822.6876 727.5713 640.0838 559.9184 486.7667 420.3305 360.3298 306.4938 258.5421 216.1690 179.0298 146.7448 118.9295 95.21498 75.23450 58.61256 44.97206 33.94754 25.19227 18.37110 13.15903 9.251763 6.378946 4.310475 2.853263 1.848168 1.169450 .7214316 .4328376 .2518667 .1414952 .07628657 .03904177 .01843143 .007476249 .001861398 D - Factors Dx 1301.016 1195.333 1097.447 1006.743 922.6663 844.7509 772.6027 705.8730 644.1862 587.1626 534.4743 485.8409 441.0073 399.6750 361.5671 326.4177 293.9962 264.1122 236.5957 211.3300 188.1947 167.0650 147.7981 130.2539 114.2873 99.76378 86.57647 74.64466 63.90625 54.31643 45.81398 38.30383 31.69695 25.93768 20.96901 16.72956 13.14579 10.15261 7.700581 5.735731 4.196055 3.010718 2.115401 1.455507 .9814338 .6473430 .4171328 .2619065 .1598663 .09489597 .05414318 .03007954 .01591510 .008104913 .003865980 30 Table C (8.2) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 8.2 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01906 .01098 .01113 .01155 .01211 .01279 .01356 .01442 .01536 .01641 .01758 .01886 .02024 .02168 .02313 .02456 .02593 .02728 .02861 .02998 .03142 .03295 .03455 .03626 .03809 .04005 .04216 .04444 .04687 .04946 .05221 .05511 .05818 .06144 .06489 .06857 .07246 .07659 .08098 .08563 .09059 .09586 .10147 .10742 .11373 .12035 .12732 .13460 .14223 .15020 .15855 .16727 .17634 .18576 .19552 R Factors –  Rx-0.5Mx 34518.64 33063.10 32089.85 31168.32 30280.57 29417.41 28573.53 27745.60 26931.24 26128.38 25334.66 24548.46 23769.00 22996.70 22233.84 21483.86 20750.36 20036.36 19343.81 18673.41 18024.73 17396.84 16788.94 16200.21 15629.63 15076.04 14538.36 14015.52 13506.63 13011.07 12528.33 12058.06 11599.91 11153.50 10718.44 10294.37 9880.929 9477.830 9084.756 8701.396 8327.455 7962.604 7606.548 7259.059 6919.959 6589.171 6266.684 5952.535 5646.781 5349.457 5060.578 4780.144 4508.205 4244.840 3990.121 D – Factors Dx 100000.0 91556.38 84556.22 78110.19 72163.57 66674.38 61604.60 56922.03 52595.92 48600.07 44909.15 41498.96 38347.72 35433.98 32737.98 30242.81 27933.27 25796.43 23820.13 21993.66 20306.38 18747.96 17308.24 15978.57 14750.73 13617.08 12570.29 11603.95 10711.44 9887.153 9125.721 8422.307 7772.534 7172.430 6618.094 6106.205 5633.365 5196.636 4793.348 4420.877 4076.947 3759.400 3466.166 3195.348 2945.202 2714.014 2500.365 2302.822 2120.223 1951.423 1795.428 1651.240 1517.898 1394.593 1280.564 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .20564 .21613 .22698 .23816 .24962 .26136 .27339 .28578 .29854 .31164 .32508 .33891 .35318 .36785 .38290 .39823 .41378 .42950 .44535 .46139 .47769 .49430 .51123 .52845 .54584 .56325 .58054 .59762 .61448 .63124 .64800 .66461 .68083 .69663 .71201 .72694 .74117 .75439 .76664 .77809 .78899 .79928 .80883 .81781 .82661 .83519 .84368 .85203 .86034 .86923 .87792 .88918 .90291 .92455 .96211 R– Factors  Rx-0.5Mx 3744.101 3506.810 3278.264 3058.496 2847.562 2645.521 2452.389 2268.117 2092.608 1925.757 1767.452 1617.557 1475.894 1342.276 1216.530 1098.505 988.0675 885.0854 789.4130 700.8701 619.2299 544.2305 475.5930 413.0384 356.2972 305.1166 259.2529 218.4549 182.4505 150.9353 123.5759 100.0360 79.99398 63.13109 49.12237 37.64269 28.37795 21.03104 15.31570 10.95527 7.691517 5.295605 3.573251 2.361824 1.527610 .9651996 .5945601 .3562006 .2069753 .1161137 .06251895 .03195699 .01507091 .006108282 .001520096 D - Factors Dx 1175.140 1077.687 987.6058 904.3060 827.2520 755.9940 690.1483 629.3746 573.3114 521.5957 473.9134 429.9943 389.5928 352.4266 318.2343 286.7664 257.8059 231.1725 206.7050 184.2900 163.8116 145.1507 128.1737 112.7502 98.74634 86.03843 74.52740 64.13740 54.80906 46.49827 39.14714 32.66937 26.98438 22.04056 17.78549 14.16345 11.10881 8.563579 6.483320 4.820135 3.519720 2.520772 1.767879 1.214146 .8171729 .5380020 .3460352 .2168646 .1321283 .07828584 .04458365 .02472291 .01305673 .006636969 .003159930 31 Table C (8.4) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 8.4 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01845 .01034 .01046 .01084 .01137 .01201 .01274 .01356 .01446 .01546 .01659 .01781 .01915 .02054 .02193 .02330 .02462 .02590 .02717 .02847 .02984 .03130 .03283 .03446 .03620 .03808 .04010 .04229 .04463 .04712 .04976 .05255 .05551 .05866 .06200 .06555 .06932 .07332 .07758 .08210 .08692 .09206 .09753 .10334 .10950 .11599 .12281 .12995 .13743 .14526 .15347 .16205 .17098 .18027 .18990 R Factors –  Rx-0.5Mx 31395.49 30000.29 29086.89 28225.04 27396.79 26592.94 25808.20 25039.24 24283.68 23539.45 22804.21 22076.36 21355.10 20640.85 19935.82 19243.33 18566.88 17909.36 17272.62 16657.31 16062.97 15488.68 14933.60 14396.95 13877.68 13374.67 12886.85 12413.19 11952.78 11505.04 11069.46 10645.66 10233.32 9832.041 9441.450 9061.175 8690.860 8330.226 7978.955 7636.740 7303.290 6978.284 6661.432 6352.508 6051.332 5757.820 5471.949 5193.735 4923.219 4660.419 4405.332 4157.947 3918.293 3686.428 3462.403 D – Factors Dx 100000.0 91387.45 84244.50 77678.64 71632.47 66061.57 60925.76 56190.93 51824.59 47798.98 44087.42 40664.46 37507.26 34593.43 31902.42 29416.56 27119.99 24999.15 23041.34 21235.33 19570.06 18034.81 16619.14 15314.10 14111.24 13002.70 11980.99 11039.54 10171.64 9371.576 8633.891 7953.685 7326.523 6748.381 6215.330 5724.013 5271.026 4853.416 4468.504 4113.671 3786.641 3485.263 3207.484 2951.421 2715.352 2497.590 2296.733 2111.375 1940.370 1782.593 1637.068 1502.821 1378.915 1264.562 1159.023 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .19989 .21025 .22098 .23204 .24339 .25502 .26695 .27925 .29192 .30494 .31831 .33208 .34630 .36093 .37595 .39127 .40681 .42253 .43840 .45446 .47080 .48747 .50447 .52177 .53926 .55678 .57419 .59140 .60840 .62531 .64224 .65902 .67541 .69140 .70696 .72209 .73650 .74991 .76233 .77394 .78500 .79544 .80514 .81427 .82320 .83192 .84055 .84904 .85748 .86653 .87537 .88683 .90082 .92288 .96125 R– Factors  Rx-0.5Mx 3246.253 3037.988 2837.610 2645.132 2460.591 2284.026 2115.436 1954.762 1801.904 1656.753 1519.195 1389.097 1266.286 1150.585 1041.826 939.8654 844.5726 755.8192 673.4656 597.3428 527.2413 462.9219 404.1317 350.6184 302.1389 258.4655 219.3790 184.6548 154.0507 127.2981 104.1045 84.17574 67.23142 52.99463 41.18412 31.51955 23.73094 17.56366 12.77319 9.123957 6.396765 4.397879 2.963215 1.955756 1.263121 .7969194 .4901834 .2932424 .1701487 .09532080 .05125520 .02616767 .01232771 .004992489 .001241840 D - Factors Dx 1061.643 971.8056 888.9318 812.4528 741.8542 676.7014 616.6221 561.2856 510.3442 463.4519 420.3079 380.6530 344.2512 310.8359 280.1609 251.9920 226.1254 202.3907 180.6357 160.7505 142.6241 126.1437 111.1843 97.62467 85.34171 74.22168 64.17298 55.12462 47.02021 39.81686 33.46018 27.87192 22.97929 18.73461 15.08989 11.99464 9.390393 7.225524 5.460212 4.051998 2.953358 2.111249 1.477939 1.013148 .6806343 .4472824 .2871548 .1796315 .1092415 .06460602 .03672514 .02032757 .01071564 .005436901 .002583790 32 Table C (8.6) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 8.6 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01790 .00977 .00986 .01020 .01069 .01130 .01199 .01277 .01363 .01460 .01567 .01686 .01814 .01948 .02083 .02214 .02340 .02463 .02584 .02708 .02839 .02978 .03124 .03279 .03446 .03625 .03819 .04029 .04254 .04493 .04748 .05017 .05302 .05606 .05928 .06273 .06638 .07025 .07439 .07878 .08347 .08848 .09381 .09948 .10551 .11185 .11853 .12553 .13287 .14056 .14862 .15707 .16587 .17501 .18451 R Factors –  Rx-0.5Mx 28614.21 27273.81 26414.71 25607.00 24832.70 24082.63 23351.50 22635.98 21933.68 21242.55 20560.26 19885.23 19216.66 18554.94 17902.23 17261.73 16636.83 16030.32 15443.95 14878.30 14332.91 13806.83 13299.25 12809.36 12336.13 11878.45 11435.29 11005.62 10588.57 10183.54 9790.034 9407.688 9036.159 8675.058 8324.016 7982.664 7650.650 7327.696 7013.488 6707.724 6410.118 6120.355 5838.154 5563.290 5295.584 5034.946 4781.339 4534.769 4295.258 4062.809 3837.408 3619.030 3407.691 3203.429 3006.277 D – Factors Dx 100000.0 91219.15 83934.49 77250.27 71106.24 65455.50 60255.64 55470.55 51065.96 47012.55 43282.19 39848.23 36686.72 33774.32 31089.66 28614.34 26331.81 24227.91 22289.38 20504.48 18861.72 17350.03 15958.66 14678.41 13500.57 12417.09 11420.33 10503.56 9659.973 8883.761 8169.402 7511.930 6906.859 6350.116 5837.753 5366.382 4932.596 4533.435 4166.213 3828.321 3517.486 3231.568 2968.532 2726.515 2503.815 2298.776 2110.015 1936.154 1776.063 1628.642 1492.931 1367.979 1252.880 1146.863 1049.211 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .19437 .20461 .21522 .22616 .23740 .24892 .26075 .27295 .28553 .29846 .31177 .32547 .33963 .35422 .36920 .38450 .40003 .41575 .43162 .44771 .46408 .48079 .49786 .51523 .53282 .55044 .56797 .58530 .60243 .61949 .63657 .65351 .67008 .68624 .70199 .71730 .73190 .74548 .75806 .76983 .78106 .79165 .80149 .81075 .81982 .82868 .83744 .84607 .85465 .86385 .87283 .88450 .89873 .92123 .96041 R– Factors  Rx-0.5Mx 2816.253 2633.356 2457.572 2288.900 2127.362 1972.977 1825.732 1685.562 1552.364 1426.029 1306.442 1193.472 1086.956 986.7232 892.6158 804.4944 722.2342 645.7114 574.7933 509.3217 449.1040 393.9221 343.5470 297.7507 256.3144 219.0331 185.7100 156.1444 130.1212 107.4034 87.73417 70.85661 56.52616 44.50226 34.54151 26.40219 19.85223 14.67337 10.65668 7.601575 5.321930 3.653688 2.458235 1.620103 1.044813 .6582227 .4042806 .2415019 .1399268 .07828060 .04203648 .02143514 .01008759 .004082040 .001014898 D - Factors Dx 959.2872 876.4940 800.2717 730.0736 665.4057 605.8491 551.0436 500.6684 454.3903 411.8792 372.8484 337.0493 304.2560 274.2169 246.7005 221.4873 198.3859 177.2358 157.8934 140.2530 124.2088 109.6539 96.47205 84.55070 73.77657 64.04531 55.27239 47.39156 40.34963 34.10526 28.60764 23.78593 19.57444 15.92931 12.80671 10.16104 7.940253 6.098449 4.600012 3.407361 2.478932 1.768835 1.235958 .8457061 .5671006 .3719867 .2383753 .1488425 .09035074 .05333552 .03026261 .01671967 .008797514 .004455463 .002113479 33 Table C (8.8) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 8.8 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01740 .00924 .00930 .00962 .01008 .01065 .01131 .01205 .01287 .01380 .01484 .01598 .01721 .01851 .01981 .02107 .02229 .02346 .02462 .02580 .02704 .02837 .02976 .03124 .03283 .03456 .03641 .03843 .04059 .04289 .04534 .04794 .05069 .05363 .05674 .06007 .06361 .06737 .07138 .07565 .08021 .08509 .09029 .09583 .10172 .10792 .11447 .12133 .12853 .13608 .14401 .15232 .16097 .16999 .17935 R Factors –  Rx-0.5Mx 26133.51 24842.97 24033.25 23274.74 22549.47 21848.25 21165.80 20498.78 19844.83 19201.88 18567.63 17940.50 17319.71 16705.62 16100.32 15506.92 14928.69 14368.32 13827.47 13306.68 12805.43 12322.81 11857.99 11410.15 10978.28 10561.30 10158.19 9767.926 9389.678 9022.850 8666.948 8321.605 7986.481 7661.188 7345.363 7038.640 6740.673 6451.186 6169.871 5896.429 5630.580 5372.019 5120.471 4875.714 4637.572 4405.947 4180.796 3962.110 3749.899 3544.154 3344.849 3151.950 2965.459 2785.400 2611.791 D – Factors Dx 100000.0 91051.47 83626.19 76825.04 70584.84 64856.10 59594.10 54760.69 50319.81 46240.46 42493.11 39049.84 35885.58 32976.06 30299.05 27835.41 25567.93 23481.82 21563.27 19800.05 18180.25 16692.44 15325.58 14070.20 12917.38 11858.87 10886.86 9994.511 9174.913 8422.167 7730.688 7095.457 6511.939 5976.024 5483.746 5031.693 4616.460 4235.082 3884.873 3563.237 3267.907 2996.757 2747.772 2519.114 2309.102 2116.111 1938.779 1775.757 1625.935 1488.234 1361.715 1245.452 1138.565 1040.305 949.9767 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .18908 .19919 .20968 .22051 .23163 .24304 .25477 .26687 .27935 .29221 .30543 .31906 .33316 .34770 .36265 .37791 .39343 .40914 .42502 .44112 .45752 .47427 .49139 .50884 .52650 .54423 .56186 .57931 .59657 .61376 .63099 .64810 .66483 .68116 .69708 .71257 .72735 .74110 .75385 .76578 .77715 .78790 .79787 .80727 .81648 .82547 .83437 .84313 .85184 .86119 .87032 .88218 .89666 .91958 .95956 R– Factors  Rx-0.5Mx 2444.637 2283.923 2129.626 1981.734 1840.253 1705.189 1576.520 1454.176 1338.051 1228.038 1124.025 1025.883 933.4571 846.5858 765.1199 688.9267 617.8865 551.8814 490.7858 434.4525 382.7046 335.3436 292.1623 252.9553 217.5256 185.6890 157.2691 132.0866 109.9506 90.65210 73.96584 59.66725 47.54316 37.38462 28.98099 22.12382 16.61359 12.26321 8.894143 6.335538 4.429325 3.036543 2.040063 1.342551 .8645551 .5438662 .3335556 .1989644 .1151157 .06431053 .03448865 .01756503 .008257605 .003338865 .0008297379 D - Factors Dx 866.9615 790.6805 720.5937 656.1764 596.9547 542.5257 492.5413 446.6917 404.6575 366.1250 330.8207 298.5072 268.9685 241.9678 217.2872 194.7215 174.0912 155.2453 138.0485 122.3998 108.1987 95.34433 83.72846 73.24698 63.79577 55.27920 47.61936 40.75466 34.63512 29.22129 24.46590 20.30487 16.67901 13.54811 10.87228 8.610372 6.716128 5.148787 3.876551 2.866194 2.081387 1.482438 1.033937 .7061722 .4726636 .3094714 .1979499 .1233735 .07475281 .04404668 .02494618 .01375708 .007225359 .003652525 .001729415 34 Table C (9.0) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 9.0 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01694 .00876 .00880 .00909 .00952 .01006 .01068 .01140 .01218 .01307 .01407 .01517 .01636 .01762 .01887 .02009 .02126 .02238 .02348 .02461 .02580 .02706 .02839 .02981 .03133 .03298 .03476 .03670 .03877 .04099 .04335 .04585 .04851 .05135 .05436 .05758 .06101 .06466 .06855 .07270 .07714 .08189 .08696 .09237 .09813 .10420 .11061 .11733 .12439 .13181 .13960 .14777 .15630 .16518 .17441 R Factors –  Rx-0.5Mx 23917.43 22672.35 21907.61 21193.90 20513.26 19856.50 19218.34 18595.45 17985.45 17386.29 16795.70 16212.10 15634.71 15063.87 14501.62 13950.96 13415.07 12896.51 12396.87 11916.63 11455.28 11011.88 10585.61 10175.65 9781.000 9400.598 9033.437 8678.533 8335.063 8002.440 7680.177 7367.908 7065.293 6771.948 6487.515 6211.634 5943.964 5684.232 5432.134 5187.381 4949.696 4718.783 4494.373 4276.252 4064.244 3858.247 3658.211 3464.116 3275.961 3093.726 2917.378 2746.874 2582.205 2423.383 2270.413 D – Factors Dx 100000.0 90884.40 83319.59 76402.92 70068.21 64263.27 58941.03 54061.21 49585.89 45482.44 41719.83 38268.87 35103.37 32198.07 29529.94 27079.06 24827.56 22760.01 20862.09 19121.06 17524.59 16060.91 14718.71 13488.25 12360.38 11326.69 10379.23 9511.002 8715.034 7985.339 7316.276 6702.776 6140.264 5624.598 5151.799 4718.436 4321.110 3956.859 3622.996 3316.944 3036.446 2779.392 2543.791 2327.828 2129.848 1948.258 1781.716 1628.907 1488.738 1360.156 1242.242 1134.094 1034.862 943.8171 860.2852 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .18402 .19400 .20436 .21507 .22608 .23738 .24900 .26100 .27339 .28615 .29930 .31285 .32689 .34138 .35628 .37151 .38701 .40271 .41858 .43469 .45111 .46790 .48506 .50257 .52032 .53813 .55587 .57343 .59081 .60813 .62550 .64276 .65965 .67615 .69224 .70791 .72286 .73678 .74969 .76177 .77329 .78418 .79430 .80382 .81316 .82228 .83131 .84021 .84906 .85855 .86782 .87987 .89460 .91794 .95872 R– Factors  Rx-0.5Mx 2123.287 1981.984 1846.471 1716.726 1592.745 1474.523 1362.028 1255.188 1153.899 1058.053 967.5424 882.2424 802.0064 726.6820 656.1288 590.2208 528.8445 471.8879 419.2330 370.7431 326.2560 285.5917 248.5628 214.9843 184.6792 157.4821 133.2351 111.7781 92.94195 76.54222 62.38151 50.26353 40.00252 31.41696 24.32455 18.54554 13.90838 10.25268 7.425834 5.282290 3.687779 2.524564 1.693647 1.112957 .7156596 .4495430 .2753048 .1639800 .09473898 .05285315 .02830656 .01439901 .006762100 .002732005 .0006786103 D - Factors Dx 783.6672 713.4036 648.9738 589.8745 535.6521 485.9193 440.3408 398.6176 360.4447 325.5239 293.5949 264.4314 237.8275 213.5603 191.4254 171.2307 152.8083 136.0163 120.7276 106.8460 94.27614 82.92339 72.68716 63.47120 55.17995 47.72583 41.03720 35.05693 29.73827 25.04384 20.92979 17.33829 14.21605 11.52630 9.232809 7.298568 5.682470 4.348360 3.267898 2.411743 1.748158 1.242816 .8652201 .5898554 .3940846 .2575492 .1644362 .1022978 .06186919 .03638837 .02057102 .01132350 .005936302 .002995382 .001415665 35 Table C (9.2) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 9.2 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01652 .00833 .00834 .00860 .00900 .00952 .01011 .01079 .01154 .01240 .01336 .01442 .01558 .01679 .01801 .01918 .02030 .02138 .02243 .02351 .02465 .02585 .02712 .02847 .02993 .03151 .03322 .03508 .03708 .03922 .04149 .04390 .04647 .04921 .05212 .05524 .05856 .06210 .06588 .06992 .07423 .07886 .08381 .08909 .09472 .10066 .10694 .11353 .12046 .12774 .13540 .14344 .15183 .16057 .16968 R Factors –  Rx-0.5Mx 21934.58 20731.03 20007.35 19334.53 18694.59 18078.37 17480.58 16897.89 16327.93 15768.66 15217.82 14673.84 14135.94 13604.46 13081.36 12569.56 12072.12 11591.51 11129.25 10685.76 10260.50 9852.560 9461.091 9085.293 8724.181 8376.700 8041.868 7718.723 7406.460 7104.503 6812.370 6529.697 6256.144 5991.335 5734.914 5486.529 5245.846 5012.593 4786.476 4567.208 4354.521 4148.128 3947.769 3753.231 3564.344 3381.002 3203.149 3030.758 2863.816 2702.296 2546.157 2395.350 2249.858 2109.682 1974.815 D – Factors Dx 100000.0 90717.95 83014.67 75983.89 69556.30 63676.93 58296.28 53371.91 48864.00 44738.20 40961.99 37504.91 34339.59 31439.82 28781.71 26344.59 24109.92 22061.66 20184.93 18466.53 16893.71 15454.36 14136.91 12931.36 11828.36 10819.31 9896.130 9051.707 8278.986 7571.907 6924.778 6332.488 5790.426 5294.426 4840.499 4425.202 4045.147 3697.374 3379.205 3088.081 2821.759 2578.149 2355.285 2151.379 1964.801 1793.990 1637.631 1494.437 1363.338 1243.305 1133.441 1032.871 940.7691 856.4310 779.2034 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .17915 .18901 .19925 .20984 .22073 .23192 .24343 .25533 .26762 .28030 .29336 .30684 .32081 .33524 .35009 .36529 .38076 .39644 .41231 .42842 .44485 .46167 .47888 .49645 .51426 .53216 .54999 .56766 .58515 .60259 .62010 .63751 .65455 .67121 .68747 .70330 .71842 .73251 .74557 .75780 .76947 .78050 .79075 .80041 .80988 .81913 .82829 .83731 .84629 .85593 .86534 .87758 .89255 .91630 .95788 R– Factors  Rx-0.5Mx 1845.243 1720.935 1601.852 1487.966 1379.262 1275.727 1177.323 1083.975 995.5821 912.0397 833.2417 759.0693 689.3840 624.0430 562.9141 505.8788 452.8296 403.6609 358.2622 316.5070 278.2471 243.3191 211.5540 182.7852 156.8538 133.6116 112.9172 94.62798 78.59399 64.65271 52.63105 42.35754 33.67028 26.41160 20.42375 15.55169 11.64792 8.574895 6.202182 4.405744 3.071500 2.099674 1.406569 .9229641 .5926243 .3717148 .2273102 .1351967 .07799793 .04345301 .02324118 .01180801 .005539485 .002236271 .0005552140 D - Factors Dx 708.5067 643.8007 584.5843 530.3756 480.7403 435.3071 393.7534 355.7917 321.1307 289.4875 260.6150 234.2976 210.3394 188.5311 168.6809 150.6093 134.1594 119.1980 105.6060 93.29188 82.16583 72.13905 63.11824 55.01458 47.74042 41.21566 35.37451 30.16410 25.54089 21.46965 17.90989 14.80943 12.12033 9.809105 7.842912 6.188495 4.809372 3.673505 2.755671 2.029989 1.468748 1.042263 .7242708 .4928602 .3286787 .2144106 .1366429 .08485162 .05122382 .03007211 .01696919 .009323729 .004878979 .002457361 .001159261 36 Table C (9.4) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 9.4 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01613 .00793 .00791 .00816 .00853 .00902 .00959 .01023 .01096 .01178 .01270 .01373 .01485 .01603 .01721 .01834 .01942 .02046 .02146 .02249 .02357 .02473 .02594 .02723 .02863 .03014 .03178 .03357 .03550 .03756 .03975 .04208 .04455 .04720 .05002 .05304 .05626 .05969 .06336 .06729 .07149 .07600 .08083 .08598 .09148 .09730 .10345 .10991 .11671 .12385 .13138 .13929 .14755 .15616 .16514 R Factors –  Rx-0.5Mx 20157.58 18992.06 18305.92 17670.47 17067.74 16488.55 15927.62 15381.64 14848.22 14325.34 13810.75 13302.90 12801.01 12305.40 11817.96 11341.55 10879.10 10433.00 10004.69 9594.535 9202.000 8826.153 8466.160 8121.221 7790.364 7472.553 7166.826 6872.245 6588.022 6313.590 6048.475 5792.315 5544.773 5305.478 5074.081 4850.235 4633.613 4423.949 4220.952 4024.346 3833.869 3649.241 3470.210 3296.572 3128.156 2964.857 2806.614 2653.391 2505.169 2361.913 2223.577 2090.107 1961.479 1837.683 1718.707 D – Factors Dx 100000.0 90552.10 82711.42 75567.93 69049.06 63096.99 57659.75 52692.64 48153.91 44007.46 40219.28 36757.55 33593.78 30700.76 28053.76 25631.33 23414.28 21385.95 19530.93 17835.54 16286.64 14871.77 13579.12 12398.43 11320.15 10335.53 9436.341 8615.372 7865.494 7180.579 6554.889 5983.278 5461.107 4984.186 4548.528 4150.680 3787.265 3455.334 3152.221 2875.385 2622.603 2391.806 2181.056 1988.591 1812.811 1652.187 1505.430 1371.284 1248.701 1136.680 1034.344 940.8430 855.3808 777.2740 705.8915 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .17449 .18422 .19434 .20481 .21558 .22666 .23806 .24985 .26205 .27463 .28761 .30101 .31491 .32928 .34408 .35924 .37467 .39034 .40619 .42230 .43874 .45558 .47282 .49044 .50833 .52630 .54422 .56198 .57958 .59715 .61478 .63233 .64953 .66634 .68276 .69876 .71404 .72829 .74150 .75388 .76569 .77686 .78725 .79703 .80662 .81600 .82529 .83444 .84355 .85333 .86287 .87530 .89051 .91468 .95704 R– Factors  Rx-0.5Mx 1604.528 1495.109 1390.407 1290.386 1195.026 1104.306 1018.184 936.5847 859.4090 786.5557 717.9228 653.3970 592.8481 536.1424 483.1563 433.7783 387.9074 345.4445 306.2864 270.3163 237.3992 207.3868 180.1268 155.4695 133.2725 113.4028 95.73411 80.13946 66.48593 54.63037 44.42107 35.70823 28.35079 22.21181 17.15474 13.04589 9.758378 7.174272 5.182047 3.675986 2.559139 1.746929 1.168577 .7656840 .4909202 .3074731 .1877514 .1115067 .06423874 .03573786 .01908926 .009686798 .004539593 .001831164 .0004544229 D - Factors Dx 640.6729 581.0977 526.6840 476.9709 431.5432 390.0450 352.1670 317.6329 286.1651 257.4958 231.3902 207.6437 186.0702 166.4733 148.6732 132.5025 117.8144 104.4845 92.40098 81.47742 71.62918 62.77322 54.82318 47.69715 41.31485 35.60308 30.50149 25.96129 21.94205 18.41076 15.33009 12.65306 10.33659 8.350207 6.664238 5.248842 4.071666 3.104343 2.324458 1.709202 1.234390 .8743547 .6064802 .4119503 .2742192 .1785574 .1135858 .07040483 .04242478 .02486090 .01400294 .007679858 .004011417 .002016709 .0009496440 37 Table C (9.6) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 9.6 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01578 .00756 .00753 .00775 .00810 .00856 .00910 .00972 .01041 .01120 .01210 .01310 .01419 .01533 .01646 .01756 .01860 .01960 .02056 .02154 .02258 .02368 .02484 .02608 .02741 .02887 .03044 .03217 .03402 .03600 .03812 .04037 .04276 .04532 .04805 .05097 .05409 .05742 .06099 .06480 .06889 .07329 .07800 .08304 .08841 .09410 .10013 .10646 .11313 .12015 .12754 .13532 .14345 .15194 .16078 R Factors –  Rx-0.5Mx 18562.49 17431.85 16780.12 16178.90 15610.22 15064.92 14537.73 14025.31 13525.31 13035.68 12554.21 12079.37 11610.37 11147.50 10692.62 10248.49 9817.939 9403.268 9005.836 8625.982 8263.144 7916.397 7584.910 7267.884 6964.361 6673.327 6393.837 6124.978 5865.978 5616.282 5375.424 5143.043 4918.807 4702.349 4493.328 4291.403 4096.256 3907.625 3725.225 3548.789 3378.059 3212.767 3052.669 2897.566 2747.290 2601.737 2460.841 2324.561 2192.870 2065.729 1943.086 1824.886 1711.096 1601.702 1496.683 D – Factors Dx 100000.0 90386.86 82409.82 75154.99 68546.43 62523.39 57031.31 52023.23 47455.41 43289.96 39491.34 36026.41 32865.49 29980.38 27345.49 24938.64 22739.93 20732.11 18899.26 17227.21 15702.43 14312.15 13044.29 11888.37 10834.64 9874.197 8998.696 8200.810 7473.353 6810.135 6205.380 5653.911 5151.068 4692.644 4274.654 3893.643 3546.250 3229.538 2940.856 2677.688 2437.829 2219.236 2019.999 1838.385 1672.824 1521.822 1384.114 1258.478 1143.888 1039.370 944.0679 857.1608 777.8778 705.5582 639.5926 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .17001 .17962 .18961 .19996 .21062 .22158 .23288 .24456 .25666 .26915 .28203 .29536 .30918 .32349 .33824 .35335 .36875 .38438 .40022 .41632 .43277 .44963 .46690 .48457 .50251 .52056 .53856 .55641 .57411 .59179 .60955 .62724 .64458 .66154 .67811 .69427 .70972 .72412 .73748 .75000 .76195 .77326 .78377 .79368 .80340 .81290 .82231 .83159 .84082 .85074 .86042 .87304 .88849 .91306 .95620 R– Factors  Rx-0.5Mx 1396.010 1299.642 1207.533 1119.643 1035.945 956.4138 881.0031 809.6382 742.2237 678.6620 618.8554 562.6962 510.0625 460.8295 414.8819 372.1153 332.4351 295.7486 261.9597 230.9612 202.6297 176.8313 153.4287 132.2876 113.2801 96.28742 81.19664 67.89479 56.26419 46.17878 37.50558 30.11377 23.88044 18.68663 14.41420 10.94780 8.178318 6.004597 4.331268 3.068212 2.133016 1.453971 .9712045 .6354362 .4068181 .2544267 .1551336 .09200137 .05292609 .02940332 .01568480 .007949559 .003721547 .001499992 .0003720654 D - Factors Dx 579.4401 524.5998 474.6090 429.0268 387.4570 349.5592 315.0370 283.6253 255.0604 229.0885 205.4873 184.0625 164.6381 147.0296 131.0689 116.5998 103.4854 91.60918 80.86687 71.17674 62.45936 54.63725 47.63053 41.36379 35.76357 30.76302 26.30687 22.35019 18.85554 15.79211 13.12563 10.81378 8.817915 7.110380 5.664386 4.453204 3.448165 2.624172 1.961332 1.439560 1.037756 .7337318 .5080110 .3444356 .2288590 .1487492 .09445124 .05843765 .03514930 .02055989 .01155926 .006328060 .003299301 .001655671 .0007782131 38 Table C (9.8) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 9.8 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01546 .00722 .00717 .00737 .00770 .00814 .00865 .00925 .00991 .01068 .01154 .01251 .01357 .01467 .01578 .01684 .01785 .01880 .01972 .02066 .02165 .02271 .02382 .02500 .02628 .02768 .02919 .03085 .03263 .03455 .03659 .03876 .04107 .04355 .04619 .04902 .05205 .05528 .05874 .06245 .06643 .07072 .07531 .08024 .08549 .09106 .09696 .10317 .10972 .11661 .12388 .13153 .13953 .14789 .15661 R Factors –  Rx-0.5Mx 17128.36 16029.78 15409.63 14839.83 14302.39 13788.17 13291.89 12810.23 12340.83 11881.66 11430.51 10985.86 10546.95 10114.03 9688.920 9274.276 8872.854 8486.853 8117.564 7765.286 7429.447 7109.124 6803.487 6511.745 6232.952 5966.115 5710.308 5464.640 5228.359 5000.919 4781.862 4570.832 4367.500 4171.506 3982.514 3800.193 3624.231 3454.371 3290.337 3131.866 2978.712 2830.613 2687.335 2548.682 2414.495 2284.665 2159.126 2037.832 1920.750 1807.837 1699.039 1594.296 1493.572 1396.846 1304.092 D – Factors Dx 100000.0 90222.22 82109.88 74745.05 68048.36 61956.03 56410.85 51363.53 46768.28 42585.44 38777.88 35311.11 32154.27 29278.17 26656.36 24265.87 22086.18 20099.41 18289.12 16640.67 15140.18 13774.55 12531.45 11400.16 10370.79 9434.245 8582.092 7806.899 7101.425 6459.426 5875.094 5343.227 4859.148 4418.641 4017.725 3652.949 3320.971 3018.870 2744.011 2493.907 2266.375 2059.398 1871.096 1699.768 1543.873 1401.953 1272.770 1155.132 1048.040 950.5445 861.8148 781.0543 707.5197 640.5723 579.6248 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .16571 .17519 .18507 .19530 .20584 .21669 .22787 .23945 .25145 .26384 .27663 .28987 .30363 .31787 .33256 .34762 .36298 .37858 .39440 .41049 .42693 .44380 .46111 .47881 .49681 .51492 .53300 .55094 .56874 .58652 .60441 .62222 .63970 .65680 .67353 .68984 .70545 .72000 .73350 .74616 .75826 .76970 .78033 .79036 .80020 .80982 .81936 .82876 .83812 .84818 .85799 .87079 .88647 .91145 .95537 R– Factors  Rx-0.5Mx 1215.278 1130.358 1049.283 972.0114 898.5116 828.7532 762.6887 700.2445 641.3286 585.8476 533.7083 484.8091 439.0358 396.2724 356.4114 319.3557 285.0166 253.3079 224.1406 197.4160 173.0220 150.8375 130.7391 112.6060 96.32378 81.78629 68.89269 57.54253 47.63166 39.04909 31.67831 25.40507 20.12227 15.72662 12.11585 9.190444 6.856567 5.027430 3.621470 2.561846 1.778488 1.210578 .8074599 .5275350 .3372461 .2106085 .1282291 .07593566 .04362153 .02420040 .01289221 .006526261 .003052030 .001229163 .0003047453 D - Factors Dx 524.1557 473.6834 427.7639 385.9764 347.9430 313.3384 281.8789 253.3111 227.3844 203.8586 182.5235 163.1952 145.7071 129.8863 115.5757 102.6296 90.92057 80.33974 70.78973 62.19363 54.47705 47.56780 41.39214 35.88071 30.96633 26.58803 22.69523 19.24664 16.20768 13.54971 11.24135 9.244510 7.524550 6.056415 4.815971 3.779304 2.921027 2.218953 1.655446 1.212835 .8727214 .6159223 .4256669 .2880799 .1910650 .1239584 .07856648 .04852109 .02913149 .01700885 .009545361 .005216044 .002714569 .001359757 .0006379606 39 Table C (10.0) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 10.0 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01516 .00691 .00684 .00702 .00733 .00775 .00824 .00881 .00945 .01019 .01103 .01196 .01299 .01407 .01514 .01617 .01714 .01806 .01894 .01984 .02079 .02180 .02286 .02400 .02522 .02656 .02802 .02962 .03133 .03318 .03515 .03725 .03948 .04188 .04444 .04718 .05012 .05325 .05662 .06023 .06411 .06828 .07277 .07758 .08272 .08817 .09395 .10004 .10646 .11322 .12037 .12789 .13577 .14400 .15260 R Factors –  Rx-0.5Mx 15836.86 14767.79 14176.70 13635.78 13127.05 12641.38 12173.49 11720.06 11278.73 10847.49 10424.14 10007.18 9595.836 9190.364 8792.510 8404.860 8030.076 7670.270 7326.667 6999.529 6688.271 6391.976 6109.817 5841.009 5584.620 5339.676 5105.273 4880.541 4664.747 4457.356 4257.917 4066.079 3881.516 3703.878 3532.833 3368.060 3209.254 3056.163 2908.519 2766.068 2628.568 2495.770 2367.445 2243.407 2123.497 2007.610 1895.677 1787.648 1683.486 1583.144 1486.566 1393.691 1304.479 1218.904 1136.937 D – Factors Dx 100000.0 90058.18 81811.57 74338.09 67554.81 61394.84 55798.25 50713.36 46092.33 41893.64 38078.57 34611.27 31459.70 28593.64 25985.79 23612.43 21452.36 19487.11 17699.72 16075.12 14599.03 13258.07 12039.64 10932.84 9927.579 9014.642 8185.480 7432.574 6748.633 6127.367 5562.941 5050.134 4584.258 4161.092 3776.665 3427.532 3110.374 2822.290 2560.665 2323.041 2107.260 1911.332 1733.411 1571.828 1425.071 1291.719 1170.561 1060.438 960.3758 869.4519 786.8586 711.8256 643.6364 581.6743 525.3737 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .16157 .17093 .18069 .19080 .20123 .21196 .22304 .23451 .24641 .25870 .27140 .28456 .29823 .31240 .32703 .34204 .35736 .37293 .38872 .40479 .42123 .43811 .45543 .47317 .49122 .50939 .52754 .54557 .56346 .58134 .59934 .61728 .63489 .65213 .66900 .68547 .70123 .71593 .72957 .74237 .75460 .76617 .77693 .78708 .79704 .80678 .81643 .82596 .83544 .84563 .85557 .86855 .88447 .90984 .95455 R– Factors  Rx-0.5Mx 1058.540 983.6664 912.2662 844.2940 779.7163 718.4993 660.5943 605.9292 554.4163 505.9664 460.4908 417.8941 378.0697 340.9099 306.3148 274.1940 244.4651 217.0479 191.8601 168.8113 147.7996 128.7156 111.4483 95.88955 81.93688 69.49537 58.47513 48.78688 40.33850 33.03229 26.76620 21.44042 16.96168 13.24025 10.18763 7.717952 5.750493 4.210792 3.029078 2.139816 1.483417 1.008290 .6715639 .4381139 .2796727 .1743998 .1060289 .06269816 .03596580 .01992538 .01060068 .005359740 .002503871 .001007600 .0002496967 D - Factors Dx 474.2326 427.7882 385.6155 347.3128 312.5200 280.9266 252.2618 226.2835 202.7537 181.4458 162.1610 144.7254 128.9815 114.7677 101.9372 90.35426 79.90016 70.47346 61.98335 54.35762 47.52671 41.42350 35.98001 31.13251 26.81961 22.98574 19.58468 16.57855 13.93549 11.62897 9.630281 7.905225 6.422743 5.160185 4.095842 3.208343 2.475222 1.876879 1.397697 1.022138 .7341636 .5171932 .3567849 .2410234 .1595648 .1033336 .06537511 .04030096 .02415223 .01407599 .007885080 .004300953 .002234261 .001117131 .0005231741 40 Table C (10.2) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 10.2 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01488 .00662 .00654 .00670 .00699 .00739 .00786 .00841 .00902 .00973 .01055 .01146 .01246 .01351 .01455 .01555 .01648 .01737 .01822 .01908 .01999 .02096 .02197 .02306 .02424 .02552 .02692 .02846 .03012 .03190 .03381 .03583 .03799 .04031 .04279 .04545 .04830 .05134 .05462 .05812 .06190 .06597 .07035 .07505 .08008 .08542 .09108 .09705 .10335 .10999 .11701 .12441 .13217 .14028 .14875 R Factors –  Rx-0.5Mx 14671.88 13630.06 13065.74 12551.42 12069.13 11609.72 11167.94 10740.47 10324.95 9919.374 9521.561 9130.020 8743.989 8363.700 7990.851 7627.950 7277.568 6941.735 6621.612 6317.425 6028.581 5754.167 5493.361 5245.384 5009.318 4784.210 4569.177 4363.369 4166.071 3976.760 3794.994 3620.426 3452.736 3291.579 3136.633 2987.583 2844.132 2706.036 2573.033 2444.876 2321.333 2202.162 2087.143 1976.097 1868.869 1765.355 1665.485 1569.205 1476.477 1387.250 1301.467 1219.065 1140.003 1064.249 991.7723 D – Factors Dx 100000.0 89894.74 81514.88 73934.08 67065.73 60839.73 55193.39 50072.59 45427.35 41214.29 37393.10 33926.54 30781.35 27926.31 25333.27 22977.73 20837.83 18894.52 17130.35 15529.77 14078.16 12761.83 11567.98 10485.48 9504.068 8614.415 7807.869 7076.829 6413.962 5812.936 5267.896 4773.607 4325.377 3918.982 3550.468 3216.397 2913.479 2638.833 2389.870 2164.160 1959.574 1774.152 1606.081 1453.723 1315.602 1190.329 1076.723 973.6586 880.1841 795.4063 718.5404 648.8424 585.6219 528.2843 476.2853 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .15760 .16684 .17648 .18647 .19678 .20740 .21837 .22973 .24152 .25372 .26633 .27940 .29299 .30709 .32166 .33661 .35188 .36742 .38317 .39923 .41566 .43254 .44988 .46765 .48574 .50397 .52219 .54029 .55826 .57624 .59435 .61241 .63015 .64753 .66454 .68115 .69706 .71190 .72569 .73861 .75097 .76267 .77356 .78382 .79390 .80376 .81353 .82318 .83278 .84310 .85318 .86633 .88247 .90825 .95372 R– Factors  Rx-0.5Mx 922.5323 856.4814 793.5677 733.7451 676.9776 623.2294 572.4513 524.5735 479.5123 437.1830 397.5018 360.3789 325.7153 293.4111 263.3737 235.5193 209.7713 186.0554 164.2956 144.4094 126.3042 109.8812 95.04085 81.68607 69.72531 59.07379 49.65138 41.37882 34.17460 27.95280 22.62399 18.10103 14.30267 11.15098 8.569348 6.483699 4.824568 3.528064 2.534491 1.787947 1.237744 .8401055 .5587393 .3639809 .2320115 .1444682 .08770385 .05178699 .02966441 .01641149 .008719623 .004403322 .002054908 .0008262738 .0002046663 D - Factors Dx 429.1423 386.4114 347.6855 312.5821 280.7580 251.9175 225.8021 202.1811 180.8288 161.5313 144.1011 128.3739 114.2012 101.4318 89.92863 79.56553 70.23201 61.83354 54.28561 47.52051 41.47339 36.08193 31.28350 27.01962 23.23425 19.87677 16.90499 14.28420 11.98513 9.983268 8.252427 6.761888 5.483848 4.397859 3.484418 2.724451 2.098086 1.588022 1.180441 .8616916 .6177979 .4344277 .2991453 .2017187 .1333015 .08616890 .05441675 .03348472 .02003086 .01165286 .006515843 .003547646 .001839588 .0009181248 .0004291955 41 Table C (10.4) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 10.4 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01463 .00636 .00626 .00641 .00668 .00706 .00751 .00803 .00863 .00931 .01010 .01099 .01196 .01298 .01400 .01497 .01587 .01673 .01754 .01837 .01924 .02017 .02114 .02218 .02331 .02455 .02589 .02738 .02898 .03070 .03254 .03450 .03659 .03883 .04123 .04382 .04658 .04953 .05272 .05613 .05981 .06378 .06806 .07265 .07757 .08279 .08834 .09419 .10038 .10690 .11380 .12108 .12871 .13670 .14505 R Factors –  Rx-0.5Mx 13619.32 12602.68 12063.07 11573.30 11115.39 10680.21 10262.49 9858.933 9467.172 9085.211 8710.893 8342.734 7979.976 7622.838 7272.965 6932.790 6604.798 6290.938 5992.312 5709.111 5440.735 5186.275 4944.917 4715.886 4498.281 4291.168 4093.684 3905.001 3724.422 3551.436 3385.608 3226.598 3074.090 2927.747 2787.255 2652.307 2522.615 2397.938 2278.025 2162.636 2051.545 1944.521 1841.352 1741.865 1645.909 1553.384 1464.216 1378.352 1295.749 1216.356 1140.114 1066.960 996.8514 929.7541 865.6329 D – Factors Dx 100000.0 89731.88 81219.81 73532.99 66581.06 60290.64 54596.18 49441.05 44773.14 40547.17 36721.19 33256.56 30118.81 27275.73 24698.27 22361.19 20241.97 18320.98 16580.27 15003.86 13576.77 12285.02 11115.60 10057.18 9099.343 8232.634 7448.316 6738.710 6096.449 5515.167 4988.992 4512.683 4081.545 3691.361 3338.192 3018.616 2729.371 2467.603 2230.746 2016.405 1822.479 1647.040 1488.309 1344.684 1214.718 1097.060 990.5583 894.1187 806.8161 727.7841 656.2620 591.5314 532.9278 479.8785 431.8604 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .15378 .16290 .17242 .18229 .19249 .20300 .21385 .22511 .23680 .24890 .26141 .27439 .28790 .30193 .31643 .33133 .34654 .36204 .37776 .39380 .41021 .42709 .44444 .46224 .48037 .49865 .51693 .53510 .55315 .57123 .58944 .60762 .62548 .64299 .66013 .67689 .69294 .70792 .72184 .73490 .74739 .75922 .77022 .78059 .79079 .80076 .81066 .82042 .83014 .84059 .85079 .86413 .88049 .90666 .95290 R– Factors  Rx-0.5Mx 804.4471 746.1477 690.6827 638.0054 588.0784 540.8646 496.3148 454.3618 414.9259 377.9273 343.2867 310.9202 280.7357 252.6408 226.5499 202.3854 180.0763 159.5540 140.7485 123.5843 107.9776 93.83946 81.08020 69.61305 59.35616 50.23386 42.17479 35.10857 28.96317 23.66299 19.12972 15.28726 12.06483 9.394746 7.210698 5.448765 4.049171 2.957082 2.121413 1.494470 1.033125 .7002236 .4650354 .3024999 .1925415 .1197166 .07257201 .04279006 .02447588 .01352216 .007174941 .003618879 .001687057 .0006778237 .0001678172 D - Factors Dx 388.4096 349.1010 313.5453 281.3781 252.2731 225.9486 202.1584 180.6828 161.3082 143.8328 128.0799 113.8946 101.1369 89.66551 79.35274 70.08119 61.74817 54.26573 47.55528 41.55351 36.20000 31.43702 27.20692 23.45610 20.13343 17.19283 14.59584 12.31070 10.31055 8.572836 7.073689 5.785552 4.683546 3.749239 2.965136 2.314227 1.778946 1.344029 .9972612 .7266560 .5200391 .3650224 .2508978 .1688780 .1113973 .07187910 .04531033 .02783068 .01661840 .009650164 .005386236 .002927302 .001515167 .0007548384 .0003522248 42 Table C (10.6) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 10.6 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01439 .00612 .00600 .00613 .00639 .00675 .00718 .00769 .00826 .00892 .00969 .01055 .01150 .01249 .01348 .01443 .01530 .01612 .01691 .01770 .01854 .01943 .02036 .02136 .02245 .02364 .02493 .02636 .02791 .02957 .03135 .03324 .03527 .03744 .03976 .04227 .04495 .04782 .05092 .05424 .05782 .06170 .06587 .07036 .07518 .08029 .08573 .09147 .09754 .10394 .11073 .11789 .12540 .13327 .14150 R Factors –  Rx-0.5Mx 12666.76 11673.45 11156.70 10689.62 10254.24 9841.423 9445.917 9064.419 8694.571 8334.385 7981.719 7635.102 7293.781 6957.959 6629.232 6309.959 6002.542 5708.854 5429.940 5165.956 4916.297 4680.061 4456.438 4244.663 4043.848 3853.081 3671.517 3498.350 3332.902 3174.671 3023.234 2878.254 2739.421 2606.408 2478.907 2356.619 2239.264 2126.609 2018.409 1914.433 1814.463 1718.275 1625.668 1536.472 1450.544 1367.783 1288.118 1211.493 1137.864 1067.177 999.3739 934.3920 872.1866 812.7224 755.9623 D – Factors Dx 100000.0 89569.62 80926.33 73134.80 66100.77 59747.49 54006.48 48818.60 44129.51 39892.02 36062.53 32600.98 29471.70 26641.44 24080.29 21762.27 19664.18 17765.84 16048.80 14496.66 13094.09 11826.84 10681.69 9647.105 8712.539 7868.419 7105.926 6417.314 5795.187 5233.149 4725.320 4266.455 3851.864 3477.336 3138.958 2833.323 2557.200 2307.763 2082.476 1878.978 1695.198 1529.241 1379.364 1243.999 1121.732 1011.249 911.4263 821.2033 739.6802 666.0179 599.4799 539.3729 485.0579 435.9839 391.6485 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .15011 .15911 .16851 .17827 .18835 .19875 .20949 .22064 .23222 .24422 .25664 .26953 .28296 .29691 .31134 .32618 .34134 .35679 .37248 .38849 .40489 .42176 .43912 .45694 .47510 .49343 .51176 .53000 .54813 .56629 .58460 .60289 .62087 .63851 .65579 .67268 .68887 .70399 .71804 .73123 .74384 .75579 .76691 .77740 .78771 .79779 .80780 .81768 .82752 .83810 .84843 .86193 .87852 .90507 .95208 R– Factors  Rx-0.5Mx 701.8643 650.3795 601.4560 555.0470 511.1144 469.6203 430.5162 393.7376 359.2091 326.8552 296.6017 268.3699 242.0746 217.6303 194.9582 173.9863 154.6492 136.8834 120.6248 105.8045 92.34655 80.17079 69.19682 59.34695 50.54807 42.73269 35.83728 29.79940 24.55540 20.03878 16.18096 12.91550 10.18075 7.917925 6.069612 4.580650 3.399598 2.479385 1.776288 1.249607 .8626378 .5838397 .3871837 .2514933 .1598431 .09924113 .06007241 .03536884 .02020211 .01114552 .005906024 .002975253 .001385554 .0005562447 .0001376523 D - Factors Dx 351.6066 315.4511 282.8103 253.3373 226.7220 202.6966 181.0267 161.5033 143.9246 128.1004 113.8643 101.0703 89.58677 79.28185 70.03647 61.74157 54.30181 47.63539 41.66936 36.34458 31.60491 27.39689 23.66755 20.36778 17.45097 14.87521 12.60546 10.61271 8.872367 7.363699 6.065009 4.951585 4.001180 3.197204 2.523980 1.966351 1.508801 1.137867 .8427639 .6129708 .4378858 .3068021 .2104988 .1414295 .09312263 .05997873 .03774034 .02313909 .01379195 .007994386 .004453995 .002416272 .001248397 .0006208122 .0002891612 43 Table C (10.8) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 10.8 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01417 .00589 .00576 .00588 .00612 .00646 .00687 .00736 .00791 .00856 .00930 .01014 .01106 .01204 .01300 .01392 .01477 .01556 .01632 .01708 .01788 .01874 .01963 .02059 .02163 .02278 .02403 .02541 .02690 .02851 .03023 .03206 .03402 .03612 .03838 .04081 .04341 .04620 .04921 .05245 .05594 .05972 .06380 .06818 .07290 .07791 .08324 .08886 .09482 .10111 .10778 .11482 .12222 .12997 .13808 R Factors –  Rx-0.5Mx 11803.29 10831.62 10336.05 9889.988 9475.457 9083.332 8708.364 8347.255 7997.652 7657.573 7324.894 6998.157 6676.612 6360.447 6051.212 5751.195 5462.716 5187.575 4926.761 4680.401 4447.883 4228.312 4020.886 3824.847 3639.324 3463.422 3296.317 3137.226 2985.486 2840.608 2702.177 2569.863 2443.362 2322.354 2206.540 2095.628 1989.347 1887.471 1789.763 1695.997 1605.965 1519.453 1436.265 1356.240 1279.239 1205.163 1133.941 1065.518 999.8454 936.8715 876.5372 818.7806 763.5561 710.8273 660.5557 D – Factors Dx 100000.0 89407.94 80634.44 72739.48 65624.80 59210.19 53424.21 48205.09 43496.27 39248.62 35416.84 31959.48 28839.62 26023.01 23478.85 21180.42 19103.89 17228.48 15535.28 14007.48 12629.40 11386.54 10265.45 9254.447 8342.833 7520.931 6779.852 6111.787 5509.317 4966.023 4476.022 4034.071 3635.487 3276.075 2951.943 2659.707 2396.172 2158.539 1944.303 1751.140 1577.012 1420.058 1278.570 1151.014 1036.013 932.2868 838.7421 754.3500 678.2372 609.5915 547.7002 491.8954 441.5630 396.1730 355.2436 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .14657 .15546 .16474 .17438 .18435 .19464 .20527 .21631 .22779 .23969 .25201 .26481 .27815 .29202 .30639 .32116 .33627 .35168 .36733 .38330 .39968 .41655 .43391 .45174 .46993 .48830 .50669 .52499 .54319 .56144 .57984 .59824 .61633 .63409 .65150 .66853 .68486 .70011 .71429 .72759 .74033 .75240 .76363 .77423 .78465 .79485 .80497 .81496 .82491 .83563 .84607 .85975 .87656 .90350 .95126 R– Factors  Rx-0.5Mx 612.6990 567.2083 524.0326 483.1256 444.4486 407.9637 373.6234 341.3661 311.1205 282.8158 256.3821 231.7463 208.8295 187.5527 167.8432 149.6349 132.8673 117.4818 103.4199 90.61855 79.00916 68.51958 59.07768 50.61397 43.06317 36.36512 30.46330 25.30232 20.82597 16.97576 13.69164 10.91561 8.593953 6.675619 5.110906 3.852205 2.855235 2.079588 1.487835 1.045232 .7205390 .4869719 .3224792 .2091614 .1327449 .08229691 .04974345 .02924516 .01668056 .009189891 .004863263 .002446974 .001138342 .0004566366 .0001129499 D - Factors Dx 318.3481 285.0970 255.1357 228.1342 203.7982 181.8731 162.1362 144.3890 128.4408 114.1127 101.2480 89.70936 79.37312 70.11625 61.82791 54.40682 47.76451 41.82502 36.52066 31.79632 27.59987 23.88191 20.59380 17.69059 15.12981 12.87338 10.88939 9.151375 7.636861 6.326839 5.201608 4.239023 3.419204 2.727236 2.149084 1.671260 1.280060 .9636190 .7124182 .5172307 .3688253 .2579488 .1766608 .1184802 .07787114 .05006497 .03144545 .01924481 .01145008 .006624960 .003684370 .001995146 .001028956 .0005107635 .0002374734 44 Table C (11.0) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 11.0 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01396 .00568 .00554 .00564 .00587 .00620 .00659 .00706 .00759 .00822 .00894 .00976 .01066 .01161 .01255 .01345 .01427 .01504 .01576 .01650 .01726 .01809 .01895 .01987 .02087 .02197 .02318 .02451 .02595 .02751 .02917 .03094 .03284 .03488 .03707 .03943 .04196 .04467 .04760 .05075 .05415 .05784 .06182 .06611 .07072 .07563 .08085 .08637 .09222 .09840 .10496 .11189 .11916 .12680 .13480 R Factors –  Rx-0.5Mx 11019.28 10067.74 9591.829 9165.259 8770.060 8397.109 8041.163 7698.930 7368.060 7046.578 6732.379 6424.016 6120.743 5822.736 5531.497 5249.246 4978.224 4720.161 4475.992 4245.817 4029.019 3824.710 3632.096 3450.426 3278.845 3116.479 2962.524 2816.215 2676.909 2544.128 2417.465 2296.598 2181.229 2071.044 1965.753 1865.074 1768.743 1676.539 1588.235 1503.612 1422.471 1344.603 1269.824 1197.977 1128.928 1062.582 998.8675 937.7281 879.1171 822.9808 769.2608 717.8965 668.8419 622.0596 577.5108 D – Factors Dx 100000.0 89246.85 80344.13 72347.00 65153.10 58678.69 52849.25 47600.37 42873.24 38616.72 34783.85 31331.73 28222.21 25420.00 22893.48 20615.14 18560.53 16708.30 15039.08 13535.64 12181.99 10963.37 9866.137 8878.435 7989.439 7189.375 6469.289 5821.318 5238.026 4712.978 4240.291 3814.730 3431.624 3086.794 2776.378 2497.015 2245.546 2019.207 1815.523 1632.208 1467.257 1318.846 1185.303 1065.129 956.9815 859.6165 771.9699 693.0453 621.9953 558.0347 500.4746 448.6717 402.0364 360.0596 322.2793 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .14317 .15194 .16111 .17064 .18049 .19066 .20119 .21212 .22350 .23529 .24752 .26023 .27348 .28728 .30157 .31628 .33133 .34668 .36229 .37823 .39459 .41144 .42880 .44665 .46487 .48327 .50171 .52007 .53834 .55666 .57516 .59365 .61185 .62973 .64726 .66442 .68089 .69627 .71057 .72400 .73686 .74905 .76039 .77110 .78162 .79193 .80217 .81227 .82233 .83317 .84374 .85758 .87460 .90193 .95045 R– Factors  Rx-0.5Mx 535.1528 494.9376 456.8152 420.7398 386.6732 354.5775 324.4066 296.1017 269.5959 244.8226 221.7165 200.2096 180.2288 161.7015 144.5607 128.7455 114.2002 100.8711 88.70431 77.64279 67.62437 58.58416 50.45752 43.18230 36.70027 30.95781 25.90466 21.49171 17.66933 14.38610 11.58942 9.228662 7.257041 5.630212 4.305144 3.240740 2.398881 1.744870 1.246660 .8745903 .6020590 .4063189 .2686826 .1740164 .1102796 .06826991 .04120510 .02419032 .01377779 .007580105 .004006041 .002013214 .0009355719 .0003749995 .00009271366 D - Factors Dx 288.2871 257.7107 230.2119 205.4773 183.2274 163.2207 145.2458 129.1144 114.6464 101.6736 90.04867 79.64258 70.33926 62.02401 54.59369 47.95436 42.02394 36.73199 32.01575 27.82394 24.10825 20.82306 17.92374 15.36920 13.12077 11.14384 9.409419 7.893370 6.575182 5.437465 4.462354 3.630019 2.922705 2.327016 1.830404 1.420870 1.086319 .8162990 .6024149 .4365779 .3107527 .2169425 .1483092 .09928655 .06513852 .04180345 .02620914 .01601126 .009509045 .005491975 .003048774 .001647986 .0008483841 .0004203705 .0001950941 45 Table C (11.2) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 11.2 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01377 .00548 .00533 .00542 .00563 .00595 .00633 .00678 .00730 .00790 .00861 .00940 .01028 .01121 .01213 .01300 .01380 .01455 .01525 .01595 .01669 .01748 .01830 .01919 .02016 .02122 .02238 .02367 .02506 .02656 .02817 .02989 .03173 .03371 .03583 .03812 .04058 .04321 .04606 .04913 .05245 .05605 .05994 .06414 .06865 .07346 .07858 .08399 .08973 .09581 .10225 .10907 .11623 .12375 .13163 R Factors –  Rx-0.5Mx 10306.27 9373.462 8915.832 8507.377 8130.131 7774.977 7436.680 7111.949 6798.440 6494.187 6197.100 5905.747 5619.384 5338.173 5063.575 4797.739 4542.834 4300.519 4071.680 3856.390 3654.027 3463.713 3284.661 3116.129 2957.278 2807.253 2665.269 2530.583 2402.567 2280.757 2164.753 2054.241 1948.929 1848.512 1752.706 1661.239 1573.855 1490.340 1410.472 1334.044 1260.861 1190.724 1123.457 1058.907 996.9486 937.4866 880.4514 825.7871 773.4461 723.3750 675.5165 629.8109 586.2126 544.6837 505.1851 D – Factors Dx 100000.0 89086.33 80055.38 71957.34 64685.64 58152.90 52281.49 47004.31 42260.23 37996.11 34163.28 30717.40 27619.08 24832.02 22323.72 20065.93 18033.56 16204.72 14559.57 13080.50 11751.20 10556.65 9483.035 8518.337 7651.611 6872.994 6173.472 5545.140 4980.546 4473.248 4017.366 3607.678 3239.528 2908.760 2611.542 2344.542 2104.636 1889.095 1695.481 1521.545 1365.318 1225.011 1098.989 985.7902 884.1052 792.7265 710.6196 636.8199 570.5061 510.9196 457.3952 409.3138 366.1097 327.2943 292.4252 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .13989 .14855 .15760 .16702 .17676 .18682 .19724 .20807 .21934 .23103 .24316 .25577 .26894 .28265 .29687 .31152 .32651 .34181 .35738 .37328 .38961 .40645 .42380 .44166 .45990 .47834 .49682 .51523 .53356 .55195 .57054 .58913 .60744 .62543 .64308 .66037 .67696 .69247 .70689 .72044 .73342 .74572 .75718 .76799 .77862 .78904 .79938 .80960 .81977 .83073 .84142 .85543 .87266 .90037 .94964 R– Factors  Rx-0.5Mx 467.6745 432.1047 398.4272 366.5972 336.5770 308.3290 281.8090 256.9610 233.7223 212.0303 191.8243 173.0409 155.6127 139.4730 124.5602 110.8182 98.19581 86.64376 76.11284 66.55112 57.90246 50.10855 43.11145 36.85562 31.28913 26.36422 22.03621 18.26159 14.99653 12.19584 9.813456 7.805180 6.130262 4.750183 3.627684 2.727286 2.016170 1.464538 1.044945 .7320626 .5032371 .3391426 .2239390 .1448276 .09164858 .05665373 .03414442 .02001628 .01138420 .006254528 .003301091 .001656934 .0007691945 .0003080671 .00007613007 D - Factors Dx 261.1113 232.9974 207.7613 185.1053 164.7646 146.5098 130.1407 115.4789 102.3544 90.60921 80.10502 70.72061 62.34716 54.87782 48.21672 42.27674 36.98183 32.26668 28.07318 24.35369 21.06348 18.16047 15.60377 13.35581 11.38142 9.649179 8.132729 6.810110 5.662623 4.674386 3.829220 3.109377 2.499008 1.986096 1.559431 1.208347 .9221739 .6917082 .5095508 .3686139 .2619046 .1825118 .1245468 .08322872 .05450532 .03491655 .02185195 .01332542 .007899701 .004554288 .002523686 .001361701 .0006997437 .0003460963 .0001603345 46 Table C (11.4) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 11.4 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01359 .00530 .00514 .00522 .00542 .00571 .00608 .00652 .00702 .00760 .00829 .00907 .00993 .01084 .01173 .01259 .01336 .01408 .01476 .01544 .01615 .01691 .01770 .01855 .01948 .02051 .02162 .02287 .02422 .02567 .02723 .02890 .03068 .03260 .03465 .03688 .03927 .04183 .04461 .04760 .05083 .05435 .05815 .06225 .06667 .07138 .07640 .08172 .08735 .09332 .09965 .10636 .11341 .12082 .12859 R Factors –  Rx-0.5Mx 9656.751 8741.430 8300.825 7909.232 7548.686 7210.079 6888.179 6579.703 6282.310 5994.042 5712.826 5437.242 5166.552 4900.904 4641.715 4391.070 4151.065 3923.293 3708.592 3507.010 3317.922 3140.458 2973.840 2817.335 2670.120 2531.360 2400.287 2276.180 2158.429 2046.578 1940.240 1839.106 1742.890 1651.296 1564.048 1480.882 1401.550 1325.845 1253.554 1184.474 1118.421 1055.203 994.6505 936.6190 880.9854 827.6590 776.5710 727.6659 680.8961 636.2087 593.5475 552.8545 514.0842 477.1989 442.1595 D – Factors Dx 100000.0 88926.39 79768.19 71570.47 64222.36 57632.75 51720.84 46416.77 41657.06 37386.56 33554.87 30116.19 27029.90 24258.66 21769.12 19532.29 17522.45 15717.18 14096.18 12641.45 11336.37 10165.71 9115.457 8173.453 7328.637 6571.067 5891.678 5282.525 4736.153 4246.110 3806.530 3412.206 3058.503 2741.288 2456.763 2201.627 1972.797 1767.579 1583.571 1418.565 1270.626 1138.003 1019.099 912.4880 816.8949 731.1478 654.2423 585.2450 523.3605 467.8566 418.0916 373.4701 333.4497 297.5617 265.3829 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .13674 .14528 .15422 .16353 .17316 .18311 .19341 .20414 .21530 .22690 .23893 .25145 .26453 .27816 .29230 .30688 .32181 .33706 .35257 .36844 .38474 .40156 .41891 .43677 .45502 .47349 .49201 .51047 .52886 .54732 .56599 .58468 .60309 .62118 .63895 .65637 .67309 .68872 .70326 .71692 .73002 .74243 .75399 .76491 .77565 .78617 .79662 .80694 .81723 .82831 .83911 .85329 .87073 .89881 .94883 R– Factors  Rx-0.5Mx 408.9244 377.4476 347.6820 319.5841 293.1169 268.2440 244.9223 223.0993 202.7158 183.7138 166.0363 149.6247 134.4169 120.3514 107.3718 95.42657 84.46865 74.45294 65.33451 57.06619 49.59730 42.87545 36.84875 31.46759 26.68566 22.46045 18.75226 15.52253 12.73259 10.34271 8.312577 6.603587 5.180250 4.009108 3.057896 2.295982 1.695105 1.229671 .8761723 .6129753 .4207824 .2831713 .1867118 .1205770 .07619189 .04703060 .02830360 .01656832 .009409773 .005162591 .002721157 .001364189 .0006326291 .0002531710 .00006253497 D - Factors Dx 236.5394 210.6922 187.5347 166.7844 148.1904 131.5354 116.6296 103.3041 91.39890 80.76562 71.27439 62.81152 55.27511 48.56567 42.59414 37.27977 32.55216 28.35079 24.62193 21.32136 18.40771 15.84223 13.58746 11.60910 9.875169 8.357148 7.031106 5.877073 4.878027 4.019487 3.286821 2.664150 2.137335 1.695605 1.328955 1.027911 .7830619 .5863079 .4311317 .3113249 .2208029 .1535933 .1046245 .06979007 .04562248 .02917366 .01822508 .01109379 .006564914 .003777970 .002089744 .001125535 .0005773456 .0002850449 .0001318145 47 Table C (11.6) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 11.6 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01343 .00513 .00496 .00502 .00521 .00550 .00585 .00627 .00675 .00733 .00799 .00875 .00960 .01049 .01136 .01220 .01295 .01365 .01430 .01495 .01564 .01637 .01713 .01795 .01885 .01984 .02091 .02212 .02342 .02483 .02634 .02796 .02968 .03155 .03354 .03571 .03803 .04052 .04322 .04614 .04929 .05272 .05644 .06045 .06478 .06940 .07432 .07954 .08507 .09093 .09716 .10376 .11071 .11801 .12566 R Factors –  Rx-0.5Mx 9064.119 8165.138 7740.415 7364.543 7019.557 6696.358 6389.719 6096.362 5813.951 5540.536 5274.063 5013.121 4756.978 4505.770 4260.871 4024.304 3798.093 3583.771 3382.127 3193.185 3016.320 2850.672 2695.468 2549.987 2413.421 2284.954 2163.839 2049.372 1940.961 1838.162 1740.597 1647.964 1559.983 1476.366 1396.846 1321.167 1249.089 1180.412 1114.928 1052.446 992.7850 935.7639 881.2191 829.0126 779.0262 731.1719 685.3826 641.6035 599.7871 559.8815 521.8317 485.5813 451.0857 418.3073 387.2075 D – Factors Dx 100000.0 88767.03 79482.53 71186.38 63763.22 57118.17 51167.18 45837.60 41063.56 36787.85 32958.35 29527.79 26454.31 23699.53 21229.26 19013.77 17026.71 15245.15 13648.32 12217.87 10936.89 9789.905 8762.749 7843.113 7019.839 6282.909 5623.218 5032.786 4504.158 4030.883 3607.108 3227.648 2887.891 2583.732 2311.411 2067.658 1849.432 1654.077 1479.229 1322.720 1182.654 1057.315 945.1444 844.7535 754.9010 674.4504 602.4270 537.9284 480.1852 428.4909 382.2269 340.8212 303.7541 270.5764 240.8834 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .13370 .14213 .15096 .16015 .16968 .17952 .18971 .20033 .21139 .22289 .23482 .24724 .26024 .27378 .28785 .30235 .31722 .33241 .34788 .36370 .37997 .39677 .41411 .43197 .45024 .46873 .48729 .50580 .52424 .54277 .56151 .58029 .59880 .61700 .63488 .65241 .66925 .68501 .69967 .71344 .72665 .73917 .75084 .76186 .77270 .78333 .79388 .80431 .81470 .82591 .83682 .85116 .86881 .89727 .94803 R– Factors  Rx-0.5Mx 357.7455 329.8768 303.5558 278.7406 255.3950 233.4836 212.9653 193.7904 175.9037 159.2508 143.7789 129.4337 116.1579 103.8953 92.59382 82.20638 72.68982 64.00287 56.10454 48.95203 42.49965 36.70033 31.50761 26.87721 22.76784 19.14168 15.96345 13.19903 10.81427 8.774268 7.043721 5.588933 4.378989 3.384824 2.578497 1.933556 1.425662 1.032828 .7349135 .5134383 .3519599 .2365196 .1557274 .1004222 .06336415 .03905572 .02347016 .01371913 .007780525 .004262792 .002243898 .001123562 .0005204938 .0002081307 .00005138581 D - Factors Dx 214.3178 190.5567 169.3084 150.3049 133.3088 118.1143 104.5417 92.43135 81.63262 72.00626 63.43052 55.79883 49.01583 42.98898 37.63558 32.88084 28.65962 24.91592 21.60006 18.67105 16.09068 13.82331 11.83464 10.09337 8.570443 7.239987 6.080290 5.073209 4.203266 3.457278 2.822024 2.283307 1.828518 1.448013 1.132867 .8746715 .6651303 .4971156 .3648906 .2630192 .1862085 .1292968 .08791642 .05853981 .03819949 .02438319 .01520513 .009238925 .005457474 .003135033 .001731002 .0009306463 .0004765214 .0002348448 .0001084056 48 Table C (11.8) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 11.8 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01327 .00497 .00479 .00484 .00502 .00529 .00563 .00604 .00651 .00706 .00772 .00846 .00928 .01016 .01102 .01183 .01257 .01324 .01387 .01450 .01516 .01586 .01660 .01739 .01825 .01920 .02025 .02141 .02267 .02404 .02551 .02707 .02874 .03055 .03249 .03459 .03685 .03928 .04191 .04475 .04783 .05118 .05481 .05874 .06298 .06750 .07233 .07745 .08288 .08864 .09477 .10126 .10810 .11529 .12284 R Factors –  Rx-0.5Mx 8522.516 7638.831 7228.949 6867.756 6537.291 6228.461 5936.046 5656.773 5388.311 5128.719 4875.958 4628.632 4386.011 4148.220 3916.592 3693.090 3479.670 3277.801 3088.232 2910.963 2745.367 2590.594 2445.882 2310.517 2183.709 2064.660 1952.641 1846.969 1747.068 1652.504 1562.910 1477.990 1397.471 1321.074 1248.540 1179.619 1114.081 1051.731 992.3716 935.8155 881.8907 830.4235 781.2576 734.2607 689.3194 646.3491 605.2838 566.0700 528.6606 493.0047 459.0489 426.7384 396.0298 366.8857 339.2684 D – Factors Dx 100000.0 88608.23 79198.42 70805.02 63308.18 56609.10 50620.43 45266.67 40479.55 36199.78 32373.48 28951.91 25891.97 23154.26 20703.72 18509.90 16545.85 14788.10 13215.46 11809.22 10552.17 9428.632 8424.284 7526.680 6724.570 6007.870 5367.439 4795.270 4283.912 3826.921 3418.463 3053.376 2727.076 2435.490 2174.896 1942.059 1733.981 1548.047 1381.931 1233.506 1100.914 982.4766 876.6749 782.1550 697.7105 622.2396 554.7974 494.5121 440.6396 392.4992 349.4948 311.0775 276.7492 246.0802 218.6835 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .13077 .13909 .14781 .15689 .16631 .17604 .18613 .19664 .20760 .21899 .23083 .24316 .25606 .26952 .28351 .29794 .31275 .32788 .34330 .35908 .37531 .39208 .40940 .42726 .44554 .46406 .48265 .50120 .51969 .53828 .55710 .57596 .59456 .61287 .63086 .64851 .66547 .68134 .69611 .71000 .72331 .73595 .74772 .75884 .76978 .78051 .79117 .80170 .81220 .82352 .83455 .84904 .86690 .89572 .94723 R– Factors  Rx-0.5Mx 313.1380 288.4516 265.1653 243.2387 222.6370 203.3257 185.2657 168.4101 152.7075 138.1072 124.5601 112.0160 100.4221 89.72692 79.88281 70.84655 62.57863 55.04134 48.19733 42.00781 36.43159 31.42641 26.95069 22.96492 19.43231 16.31919 13.59428 11.22732 9.188222 7.446293 5.970636 4.731831 3.702950 2.858742 2.175007 1.628902 1.199461 .8677938 .6166415 .4302130 .2944957 .1976220 .1299299 .08366531 .05271447 .03244446 .01946895 .01136388 .006435633 .003521060 .001850996 .0009257049 .0004283857 .0001711635 .00004223928 D - Factors Dx 194.2182 172.3765 152.8814 135.4790 119.9444 106.0830 93.72497 82.71944 72.92465 64.21009 56.46166 49.57959 43.47470 38.06096 33.26163 29.00750 25.23831 21.90227 18.95350 16.35406 14.06870 12.06463 10.31049 8.777744 7.439986 6.273777 5.259422 4.380451 3.622808 2.974508 2.423617 1.957447 1.564758 1.236924 .9659878 .7444922 .5651248 .4216163 .3089193 .2222758 .1570821 .1088773 .07389958 .04911856 .03199442 .02038589 .01268970 .007696713 .004538350 .002602380 .001434329 .0007697649 .0003934398 .0001935527 .00008918511 49 Table C (12.0) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 12.0 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01312 .00482 .00463 .00468 .00484 .00510 .00543 .00582 .00628 .00682 .00746 .00818 .00899 .00985 .01069 .01148 .01220 .01286 .01347 .01407 .01471 .01539 .01610 .01686 .01769 .01861 .01961 .02074 .02196 .02329 .02471 .02623 .02785 .02961 .03149 .03354 .03573 .03809 .04066 .04343 .04643 .04970 .05326 .05710 .06125 .06569 .07043 .07545 .08078 .08644 .09247 .09886 .10560 .11268 .12012 R Factors –  Rx-0.5Mx 8026.752 7157.410 6761.417 6413.953 6097.060 5801.650 5522.513 5256.380 5000.923 4754.213 4514.226 4279.578 4049.544 3824.238 3604.952 3393.591 3192.045 3001.725 2823.336 2656.859 2501.667 2356.918 2221.860 2095.790 1977.933 1867.510 1763.810 1666.170 1574.029 1486.965 1404.621 1326.706 1252.957 1183.100 1116.884 1054.070 994.4335 937.7869 883.9390 832.7110 783.9372 737.4517 693.1051 650.7707 610.3401 571.7314 534.8808 499.7355 466.2493 434.3727 404.0536 375.2393 347.8874 321.9613 297.4240 D – Factors Dx 100000.0 88450.00 78915.82 70426.38 62857.19 56105.47 50080.49 44703.86 39904.87 35622.14 31800.01 28388.27 25342.56 22622.47 20192.09 18020.25 16079.39 14345.53 12797.07 11414.92 10181.63 9081.301 8099.462 7223.546 6442.216 5745.331 5123.720 4569.357 4074.801 3633.617 3239.995 2888.800 2575.480 2295.996 2046.666 1824.293 1625.925 1448.986 1291.189 1150.452 1024.954 913.0556 813.2749 724.2948 644.9434 574.1532 511.0088 454.6682 404.4129 359.5870 319.6170 283.9759 252.1872 223.8396 198.5638 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .12794 .13615 .14477 .15374 .16305 .17268 .18266 .19306 .20392 .21521 .22695 .23918 .25200 .26537 .27928 .29364 .30838 .32345 .33882 .35455 .37074 .38749 .40479 .42265 .44094 .45947 .47809 .49667 .51522 .53386 .55275 .57170 .59039 .60879 .62689 .64465 .66173 .67771 .69259 .70659 .72001 .73275 .74463 .75584 .76688 .77771 .78847 .79911 .80971 .82115 .83229 .84694 .86500 .89419 .94643 R– Factors  Rx-0.5Mx 274.2370 252.3587 231.7474 212.3642 194.1754 177.1480 161.2447 146.4215 132.6304 119.8243 107.9576 96.98390 86.85486 77.52311 68.94509 61.08124 53.89544 47.35322 41.42063 36.06251 31.24176 26.92044 23.06138 19.62931 16.59146 13.91791 11.58085 9.553544 7.809418 6.321520 5.062796 4.007562 3.132362 2.415258 1.835288 1.372722 1.009497 .7293808 .5175812 .3606020 .2464985 .1651784 .1084434 .06972872 .04386991 .02696171 .01615550 .009416265 .005325073 .002909409 .001527426 .0007629577 .0003527009 .0001408117 .00003473300 D - Factors Dx 176.0345 155.9588 138.0735 122.1381 107.9401 95.29556 84.04385 74.04265 65.15872 57.26975 50.26891 44.06283 38.56824 33.70520 29.40251 25.59617 22.23047 19.25756 16.63510 14.32800 12.30375 10.53225 8.984839 7.635506 6.460272 5.437904 4.550554 3.783283 3.123339 2.559840 2.082022 1.678553 1.339418 1.056904 .8239259 .6338704 .4802954 .3576887 .2616114 .1879004 .1325518 .09171078 .06213677 .04122647 .02680579 .01704935 .01059384 .006414030 .003775265 .002160946 .001188901 .0006369112 .0003249547 .0001595760 .00007339804 50 Table C (12.2) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 12.2 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01298 .00468 .00448 .00452 .00468 .00493 .00524 .00562 .00606 .00659 .00721 .00792 .00871 .00955 .01038 .01116 .01186 .01250 .01308 .01367 .01428 .01494 .01562 .01635 .01716 .01804 .01902 .02011 .02129 .02258 .02396 .02543 .02701 .02871 .03054 .03253 .03467 .03697 .03947 .04217 .04510 .04830 .05177 .05553 .05960 .06395 .06860 .07353 .07877 .08433 .09026 .09655 .10318 .11017 .11750 R Factors –  Rx-0.5Mx 7572.226 6716.355 6333.381 5998.776 5694.585 5411.729 5145.004 4891.146 4647.833 4413.144 4185.073 3962.246 3743.945 3530.271 3322.479 3122.416 2931.908 2752.311 2584.289 2427.803 2282.226 2146.728 2020.565 1903.044 1793.407 1690.893 1594.810 1504.513 1419.456 1339.230 1263.485 1191.940 1124.336 1060.409 999.9152 942.6229 888.3161 836.8135 787.9311 741.4970 697.3524 655.3386 615.3129 577.1544 540.7592 506.0485 472.9603 441.4431 411.4518 382.9379 355.8514 330.1413 305.7665 282.6912 260.8795 D – Factors Dx 100000.0 88292.34 78634.73 70050.44 62410.20 55607.20 49547.25 44149.04 39339.36 35054.72 31237.69 27836.57 24805.75 22103.81 19693.98 17544.39 15626.88 13916.96 12392.63 11034.46 9824.731 8747.351 7787.711 6933.128 6172.189 5494.703 4891.474 4354.463 3876.243 3450.396 3071.138 2733.365 2432.560 2164.720 1926.206 1713.861 1524.777 1356.423 1206.553 1073.125 954.3577 848.6508 754.5610 670.8069 596.2507 529.8589 470.7453 418.0973 371.2214 329.4861 292.3399 259.2775 229.8432 203.6436 180.3263 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .12522 .13332 .14183 .15070 .15990 .16942 .17929 .18960 .20035 .21154 .22318 .23532 .24804 .26133 .27516 .28945 .30412 .31913 .33444 .35012 .36628 .38299 .40028 .41812 .43641 .45496 .47360 .49223 .51081 .52951 .54847 .56749 .58627 .60477 .62297 .64084 .65803 .67412 .68911 .70321 .71674 .72959 .74156 .75287 .76401 .77494 .78580 .79654 .80724 .81879 .83005 .84485 .86311 .89266 .94563 R– Factors  Rx-0.5Mx 240.2942 220.8954 202.6431 185.5003 169.4344 154.4141 140.4038 127.3623 115.2449 104.0078 93.60878 84.00508 75.15226 67.00696 59.52933 52.68319 46.43553 40.75494 35.61051 30.97046 26.80133 23.06914 19.74062 16.78432 14.17105 11.87421 9.869140 8.132163 6.639848 5.368516 4.294483 3.395325 2.650608 2.041273 1.549161 1.157227 .8499094 .6132543 .4345831 .3023580 .2063947 .1381085 .09054129 .05813367 .03652193 .02241325 .01341062 .007805160 .004407693 .002404849 .001260859 .0006290427 .0002904893 .0001158825 .00002857065 D - Factors Dx 159.5813 141.1300 124.7225 110.1313 97.15556 85.62145 75.37738 66.28912 58.23151 51.09000 44.76465 39.16818 34.22283 29.85439 25.99686 22.59106 19.58554 16.93609 14.60369 12.55590 10.76279 9.196737 7.831556 6.643558 5.610983 4.714599 3.938245 3.268379 2.693444 2.203569 1.789058 1.439791 1.146847 .9033378 .7029556 .5398404 .4083180 .3035432 .2216139 .1588888 .1118862 .07727452 .05226245 .03461325 .02246570 .01426344 .008846981 .005346848 .003141517 .001794987 .0009857983 .0005271649 .0002684822 .0001316089 .00006042651 51 Table C (12.4) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 12.4 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01285 .00455 .00435 .00437 .00452 .00476 .00506 .00543 .00586 .00637 .00698 .00767 .00845 .00928 .01009 .01085 .01153 .01215 .01272 .01329 .01388 .01451 .01517 .01588 .01665 .01751 .01845 .01951 .02066 .02191 .02325 .02467 .02621 .02786 .02964 .03158 .03366 .03590 .03833 .04096 .04383 .04695 .05035 .05404 .05802 .06229 .06685 .07169 .07684 .08231 .08814 .09433 .10086 .10774 .11498 R Factors –  Rx-0.5Mx 7154.851 6311.651 5940.897 5618.355 5326.070 5054.974 4799.867 4557.493 4325.535 4102.080 3885.139 3673.350 3466.000 3263.178 3066.104 2876.568 2696.335 2526.706 2368.308 2221.082 2084.404 1957.452 1839.493 1729.846 1627.767 1532.513 1443.411 1359.833 1281.250 1207.263 1137.533 1071.783 1009.764 951.2181 895.9099 843.6152 794.1259 747.2668 702.8610 660.7435 620.7621 582.7651 546.6164 512.2004 479.4179 448.1929 418.4657 390.1860 363.3098 337.7900 313.5784 290.6260 268.8930 248.3447 228.9463 D – Factors Dx 100000.0 88135.23 78355.14 69677.17 61967.19 55114.23 49020.62 43602.06 38782.84 34497.32 30686.29 27296.55 24281.25 21597.94 19209.02 17081.91 15187.87 13501.93 12001.66 10667.32 9480.944 8426.244 7488.482 6654.873 5913.932 5255.425 4670.140 4150.031 3687.689 3276.716 2911.359 2586.548 2297.804 2041.163 1813.031 1610.292 1430.086 1269.923 1127.600 1001.118 888.7365 788.8918 700.1793 621.3538 551.3113 489.0517 433.7177 384.5254 340.8059 301.9520 267.4332 236.7656 209.5135 185.3010 163.7919 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .12258 .13059 .13899 .14775 .15685 .16626 .17603 .18623 .19688 .20797 .21951 .23156 .24419 .25740 .27114 .28536 .29996 .31491 .33016 .34579 .36190 .37858 .39585 .41368 .43198 .45054 .46920 .48785 .50648 .52523 .54425 .56335 .58221 .60079 .61909 .63707 .65437 .67058 .68567 .69988 .71351 .72646 .73853 .74993 .76117 .77219 .78315 .79399 .80479 .81646 .82782 .84277 .86124 .89114 .94484 R– Factors  Rx-0.5Mx 210.6619 193.4533 177.2825 162.1141 147.9171 134.6613 122.3133 110.8345 100.1831 90.31875 81.20224 72.79414 65.05371 57.94125 51.42036 45.45799 40.02399 35.08973 30.62716 26.60749 23.00065 19.77614 16.90424 14.35688 12.10809 10.13422 8.413406 6.924687 5.647408 4.560765 3.644024 2.877608 2.243716 1.725787 1.308088 .9758939 .7157939 .5157923 .3650187 .2536080 .1728746 .1155145 .07562042 .04848340 .03041518 .01863855 .01113597 .006471956 .003649623 .001988484 .001041176 .0005188132 .0002393343 .00009540006 .00002350981 D - Factors Dx 144.6911 127.7338 112.6828 99.32315 87.46491 76.94410 67.61769 59.35921 52.05116 45.58635 39.87133 34.82454 30.37348 26.44924 22.99072 19.94320 17.25918 14.89788 12.82332 11.00556 9.417070 8.032510 6.827978 5.781910 4.874567 4.088542 3.409203 2.824289 2.323332 1.897390 1.537732 1.235328 .9822342 .7723003 .5999160 .4598905 .3472275 .2576693 .1877871 .1343967 .09447097 .06513054 .04397083 .02906992 .01883423 .01193655 .007390541 .004458672 .002615012 .001491496 .0008176649 .0004364759 .0002218993 .0001085806 .00004976465 52 Table C (12.6) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 12.6 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01273 .00443 .00421 .00423 .00437 .00460 .00489 .00525 .00566 .00616 .00676 .00744 .00821 .00902 .00981 .01056 .01123 .01183 .01238 .01293 .01350 .01411 .01475 .01543 .01618 .01701 .01792 .01895 .02006 .02127 .02257 .02396 .02545 .02706 .02879 .03067 .03269 .03488 .03725 .03982 .04262 .04567 .04900 .05261 .05651 .06069 .06517 .06992 .07498 .08036 .08609 .09219 .09863 .10541 .11254 R Factors –  Rx-0.5Mx 6770.992 5939.729 5580.464 5269.252 4988.144 4728.078 4483.863 4252.247 4030.919 3817.976 3611.445 3409.976 3212.859 3020.176 2833.109 2653.394 2482.736 2322.386 2172.932 2034.300 1905.866 1786.820 1676.437 1574.049 1478.925 1390.343 1307.646 1230.223 1157.562 1089.275 1025.030 964.5597 907.6197 853.9615 803.3568 755.5890 710.4576 667.7936 627.4269 589.1992 552.9645 518.5783 485.9106 454.8512 425.3050 397.1993 370.4763 345.0873 320.9893 298.1369 276.4835 255.9825 236.5952 218.2880 201.0274 D – Factors Dx 100000.0 87978.69 78077.04 69306.55 61528.09 54626.49 48500.51 43062.82 38235.17 33949.76 30145.57 26767.93 23768.73 21104.51 18736.83 16632.41 14761.95 13099.97 11623.68 10313.02 9149.766 8117.464 7201.253 6388.251 5666.911 5026.965 4459.189 3955.535 3508.618 3112.064 2760.154 2447.857 2170.733 1924.859 1706.690 1513.149 1341.428 1189.078 1053.940 934.0591 827.7321 733.4359 649.8033 575.6249 509.8300 451.4516 399.6607 353.7018 312.9301 276.7617 244.6873 216.2433 191.0134 168.6388 148.7991 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .12005 .12794 .13624 .14490 .15389 .16321 .17287 .18297 .19352 .20451 .21595 .22790 .24044 .25356 .26723 .28137 .29590 .31078 .32597 .34155 .35762 .37427 .39151 .40933 .42762 .44619 .46487 .48355 .50221 .52101 .54009 .55926 .57820 .59688 .61527 .63335 .65076 .66707 .68227 .69657 .71031 .72335 .73552 .74702 .75834 .76946 .78052 .79146 .80236 .81413 .82560 .84071 .85937 .88963 .94405 R– Factors  Rx-0.5Mx 184.7789 169.5061 155.1728 141.7453 129.1942 117.4905 106.6029 96.49519 87.12865 78.46575 70.47034 63.10608 56.33561 50.12266 44.43395 39.23931 34.51126 30.22373 26.35124 22.86779 19.74631 16.95946 14.48068 12.28495 10.34915 8.652278 7.174925 5.898562 4.804974 3.875887 3.093150 2.439668 1.899934 1.459557 1.104905 .8232543 .6030462 .4339667 .3066937 .2127904 .1448477 .09664963 .06318003 .04044893 .02533821 .01550489 .009250316 .005368331 .003022978 .001644776 .0008600674 .0004280482 .0001972561 .00007856518 .00001935215 D - Factors Dx 131.2132 115.6297 101.8238 89.59213 78.75555 69.15930 60.66853 53.16419 46.53604 40.68382 35.52021 30.96907 26.96281 23.43753 20.33663 17.60959 15.21257 13.10795 11.26260 9.648909 8.241568 7.017352 5.954455 5.033257 4.235862 3.546518 2.951987 2.441174 2.004604 1.634187 1.322069 1.060190 .8414807 .6604550 .5121243 .3918928 .2953622 .2187920 .1591704 .1137138 .07979044 .05491172 .03700607 .02442194 .01579473 .009992426 .006175843 .003719233 .002177457 .001239726 .0006784331 .0003615097 .0001834609 .00008961233 .00004099816 53 Table C (12.8) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 12.8 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01261 .00431 .00409 .00410 .00423 .00445 .00473 .00508 .00548 .00597 .00655 .00722 .00797 .00877 .00955 .01028 .01094 .01152 .01206 .01259 .01314 .01373 .01435 .01501 .01573 .01653 .01741 .01841 .01949 .02067 .02193 .02328 .02472 .02629 .02797 .02981 .03178 .03391 .03622 .03873 .04146 .04445 .04770 .05123 .05506 .05917 .06356 .06823 .07320 .07849 .08413 .09013 .09647 .10315 .11019 R Factors –  Rx-0.5Mx 6417.413 5597.412 5248.963 4948.409 4677.806 4428.101 4194.109 3972.584 3761.223 3558.129 3361.345 3169.536 2981.996 2798.796 2621.083 2450.541 2288.819 2137.116 1995.986 1865.338 1744.551 1632.825 1529.447 1433.757 1345.043 1262.597 1185.782 1114.004 1046.765 983.6884 924.4517 868.7946 816.4787 767.2638 720.9288 677.2650 636.0790 597.2078 560.4881 525.7681 492.9081 461.7700 432.2299 404.1827 377.5377 352.2251 328.1891 305.3826 283.7639 263.2892 243.9138 225.5929 208.2894 191.9709 176.6051 D – Factors Dx 100000.0 87822.70 77800.41 68938.55 61092.88 54143.93 47986.83 42531.19 37696.18 33411.83 29615.32 26250.47 23267.92 20623.20 18277.05 16195.51 14348.69 12710.67 11258.25 9971.086 8830.714 7820.517 6925.521 6132.756 5430.620 4808.816 4258.115 3770.475 3338.537 2955.956 2617.050 2316.829 2050.897 1815.372 1606.758 1422.024 1258.409 1113.510 985.2105 871.5989 771.0126 681.9666 603.1317 533.3338 471.5353 416.8015 368.3315 325.3973 287.3779 253.7121 223.9113 197.5316 174.1755 153.5005 135.2016 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .11759 .12539 .13359 .14215 .15103 .16024 .16981 .17980 .19025 .20114 .21249 .22434 .23679 .24983 .26341 .27747 .29193 .30675 .32188 .33741 .35343 .37004 .38725 .40506 .42334 .44192 .46061 .47932 .49802 .51686 .53600 .55523 .57425 .59301 .61149 .62968 .64719 .66360 .67890 .69330 .70713 .72028 .73254 .74413 .75555 .76676 .77791 .78894 .79994 .81183 .82340 .83866 .85751 .88812 .94326 R– Factors  Rx-0.5Mx 162.1589 148.5978 135.8874 123.9957 112.8947 102.5570 92.95300 84.04887 75.80877 68.19792 61.18295 54.73041 48.80607 43.37679 38.41220 33.88477 29.76946 26.04254 22.68092 19.66109 16.95871 14.54928 12.40909 10.51581 8.848886 7.389649 6.120896 5.026240 4.089622 3.294988 2.626450 2.069082 1.609373 1.234815 .9335976 .6947238 .5082295 .3652453 .2577753 .1786026 .1214057 .08089310 .05280418 .03375740 .02111592 .01290251 .007686602 .004454435 .002504792 .001360948 .0007107075 .0003532844 .0001626320 .00006472347 .00001593528 D - Factors Dx 119.0114 104.6911 92.02776 80.82929 70.92663 62.17389 54.44403 47.62502 41.61355 36.31586 31.65042 27.54618 23.94020 20.77321 17.99286 15.55248 13.41165 11.53569 9.894112 8.461468 7.214507 6.131960 5.193945 4.382620 3.681762 3.077127 2.556743 2.110574 1.730054 1.407869 1.136956 .9101282 .7210950 .5649640 .4373028 .3340439 .2513161 .1858344 .1349542 .09624239 .06741142 .04631024 .03115403 .02052346 .01324988 .008367583 .005162435 .003103424 .001813704 .001030794 .0005630962 .0002995192 .0001517321 .00007398287 .00003378758 54 Table C (13.0) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 13.0 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01250 .00420 .00398 .00398 .00410 .00431 .00458 .00492 .00531 .00579 .00636 .00701 .00775 .00854 .00930 .01002 .01066 .01124 .01175 .01227 .01280 .01337 .01397 .01460 .01530 .01608 .01693 .01790 .01895 .02009 .02132 .02263 .02404 .02556 .02720 .02898 .03090 .03298 .03524 .03768 .04035 .04327 .04646 .04992 .05368 .05770 .06202 .06660 .07149 .07669 .08224 .08815 .09439 .10098 .10792 R Factors –  Rx-0.5Mx 6091.230 5281.870 4943.616 4653.103 4392.387 4152.426 3928.042 3715.995 3513.988 3320.133 3132.490 2949.735 2771.167 2596.847 2427.889 2265.926 2112.552 1968.916 1835.541 1712.319 1598.633 1493.693 1396.797 1307.296 1224.493 1147.698 1076.290 1009.694 947.4245 889.1161 834.4560 783.1904 735.0878 689.9156 647.4599 607.5195 569.9082 534.4689 501.0447 469.4902 439.6717 411.4574 384.7294 359.3873 335.3446 312.5345 290.9034 270.4056 251.0007 232.6467 215.3006 198.9197 183.4684 168.9155 155.2300 D – Factors Dx 100000.0 87667.26 77525.26 68573.16 60661.52 53666.47 47479.49 42007.04 37165.72 32883.36 29095.31 25743.89 22778.52 20153.69 17829.34 15770.82 13947.71 12333.59 10904.93 9641.063 8523.323 7534.930 6660.808 5887.904 5204.574 4600.495 4066.441 3594.378 3176.981 2807.934 2481.600 2193.029 1937.871 1712.290 1512.839 1336.534 1180.661 1042.866 921.0728 813.4152 718.2700 634.1909 559.8861 494.2166 436.1773 384.8654 339.5072 299.4021 263.9519 232.6180 204.9315 180.4679 158.8478 139.7445 122.8676 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .11522 .12292 .13102 .13948 .14826 .15737 .16684 .17673 .18708 .19787 .20912 .22088 .23324 .24618 .25969 .27367 .28806 .30281 .31788 .33335 .34932 .36589 .38307 .40086 .41914 .43772 .45643 .47516 .49388 .51277 .53196 .55126 .57035 .58919 .60776 .62604 .64366 .66017 .67557 .69006 .70399 .71724 .72959 .74126 .75277 .76408 .77532 .78645 .79755 .80954 .82121 .83662 .85566 .88662 .94248 R– Factors  Rx-0.5Mx 142.3803 130.3335 119.0571 108.5209 98.69821 89.56314 81.08777 73.24067 65.98858 59.29933 53.14213 47.48624 42.30031 37.55406 33.21979 29.27243 25.68914 22.44838 19.52919 16.91037 14.57001 12.48618 10.63770 9.004661 7.568788 6.313495 5.223532 4.284407 3.481967 2.802111 2.230927 1.755384 1.363709 1.045032 .7891160 .5864573 .4284649 .3075098 .2167325 .1499582 .1017919 .06772822 .04414728 .02818244 .01760321 .01074059 .006389411 .003697386 .002076145 .001126485 .0005874878 .0002916795 .0001341317 .00005333879 .00001312622 D - Factors Dx 107.9629 94.80393 83.18906 72.93682 63.88782 55.90458 48.86752 42.67130 37.21912 32.42338 28.20799 24.50669 21.26090 18.41570 15.92265 13.73870 11.82657 10.15432 8.693901 7.421886 6.316927 5.359561 4.531666 3.817025 3.200940 2.670533 2.214982 1.825216 1.493497 1.213214 .9780240 .7815180 .6181012 .4834132 .3735173 .2848148 .2138997 .1578871 .1144557 .08147945 .05696995 .03906789 .02623541 .01725261 .01111852 .007009155 .004316690 .002590407 .001511207 .0008573541 .0004675214 .0002482414 .0001255330 .00006110012 .00002785471 55 Table C (13.2) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 13.2 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01240 .00410 .00387 .00386 .00397 .00418 .00444 .00477 .00515 .00561 .00617 .00682 .00754 .00831 .00907 .00977 .01040 .01096 .01147 .01196 .01248 .01303 .01361 .01422 .01489 .01565 .01648 .01742 .01844 .01955 .02074 .02201 .02338 .02487 .02646 .02820 .03007 .03209 .03430 .03669 .03930 .04215 .04527 .04866 .05235 .05630 .06053 .06504 .06984 .07495 .08042 .08624 .09239 .09888 .10572 R Factors –  Rx-0.5Mx 5789.869 4990.577 4661.948 4380.903 4129.506 3898.721 3683.377 3480.244 3287.027 3101.849 2922.787 2748.527 2578.374 2412.381 2251.627 2097.696 1952.129 1816.030 1689.887 1573.580 1466.495 1367.853 1276.962 1193.185 1115.839 1044.252 977.8203 915.9840 858.2737 804.3332 753.8589 706.6040 662.3436 620.8526 581.9245 545.3650 510.9950 478.6632 448.2192 419.5234 392.4481 366.8676 342.6695 319.7582 298.0514 277.4849 258.0073 239.5745 222.1476 205.6861 190.1489 175.4954 161.6913 148.7068 136.5120 D – Factors Dx 100000.0 87512.37 77251.56 68210.34 60233.95 53194.06 46978.39 41490.27 36643.65 32364.16 28585.33 25247.97 22300.24 19695.67 17393.36 15358.00 13558.61 11968.34 10563.29 9322.519 8227.148 7260.250 6406.654 5653.236 4988.311 4401.543 3883.711 3426.796 3023.508 2667.568 2353.381 2076.046 1831.257 1615.228 1424.562 1256.321 1107.842 976.8169 861.2131 759.2083 669.2192 589.8379 519.8097 458.0301 403.5263 355.4263 312.9837 275.5241 242.4720 213.3105 187.5900 164.9046 144.8925 127.2423 111.6777 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .11294 .12054 .12853 .13689 .14558 .15459 .16395 .17375 .18400 .19469 .20584 .21751 .22977 .24263 .25605 .26996 .28427 .29895 .31396 .32938 .34530 .36183 .37898 .39675 .41502 .43360 .45231 .47106 .48982 .50874 .52798 .54734 .56650 .58542 .60408 .62246 .64017 .65678 .67227 .68686 .70088 .71422 .72666 .73842 .75002 .76142 .77275 .78397 .79517 .80726 .81904 .83459 .85382 .88513 .94170 R– Factors  Rx-0.5Mx 125.0770 114.3706 104.3620 95.02270 86.32734 78.25154 70.76908 63.85069 57.46556 51.58398 46.17756 41.21804 36.67675 32.52605 28.74069 25.29781 22.17666 19.35763 16.82176 14.54989 12.52236 10.71952 9.122447 7.713414 6.476156 5.395948 4.459274 3.653322 2.965617 2.383772 1.895609 1.489750 1.155933 .8847140 .6672178 .4952291 .3613401 .2589875 .1822855 .1259500 .08537552 .05672494 .03692209 .02353613 .01467983 .008943949 .005312944 .003070050 .001721442 .0009327357 .0004857982 .0002408998 .0001106639 .00004397175 .00001081606 D - Factors Dx 97.95702 85.86561 75.21270 65.82696 57.55818 50.27689 43.87057 38.24027 33.29531 28.95392 25.14509 21.80709 18.88543 16.32922 14.09368 12.13911 10.43115 8.940384 7.641030 6.511537 5.532318 4.685570 3.954788 3.325235 2.783600 2.318244 1.919391 1.578846 1.289619 1.045747 .8415326 .6712626 .5299623 .4137481 .3191245 .2429093 .1821057 .1341813 .09709906 .06900136 .04816010 .03296808 .02210006 .01450750 .009332898 .005873099 .003610643 .002162887 .001259568 .0007133291 .0003882963 .0002058107 .0001038924 .00005047773 .00002297145 56 Table C (13.4) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 13.4 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01230 .00400 .00376 .00375 .00386 .00405 .00430 .00462 .00499 .00545 .00600 .00663 .00735 .00810 .00885 .00954 .01015 .01070 .01119 .01167 .01217 .01271 .01326 .01386 .01451 .01524 .01604 .01696 .01795 .01903 .02019 .02143 .02276 .02420 .02576 .02745 .02928 .03125 .03340 .03573 .03828 .04108 .04413 .04746 .05107 .05495 .05911 .06353 .06826 .07329 .07867 .08440 .09046 .09686 .10361 R Factors –  Rx-0.5Mx 5511.029 4721.277 4401.743 4129.641 3887.036 3664.902 3458.077 3263.335 3078.389 2901.371 2730.373 2564.094 2401.844 2243.665 2090.607 1944.205 1805.949 1676.896 1557.506 1447.645 1346.702 1253.911 1168.589 1090.111 1017.808 951.0272 889.1783 831.7195 778.1952 728.2591 681.6166 638.0276 597.2740 559.1379 523.4199 489.9327 458.5041 428.9883 401.2410 375.1288 350.5293 327.3228 305.4024 284.6769 265.0679 246.5142 228.9662 212.3817 196.7230 181.9514 168.0276 154.9127 142.5743 130.9836 120.1122 D – Factors Dx 100000.0 87358.02 76979.31 67850.07 59810.14 52726.63 46483.45 40980.74 36129.81 31854.05 28085.16 24762.44 21832.83 19248.84 16968.79 14956.68 13181.02 11614.51 10232.93 9015.033 7941.759 6996.042 6162.621 5428.311 4781.394 4211.524 3709.493 3267.302 2877.700 2534.447 2231.996 1965.493 1730.682 1523.825 1341.578 1181.051 1039.631 915.0566 805.3391 708.7000 623.5959 548.6570 482.6653 424.5502 373.3707 328.2852 288.5738 253.5876 222.7735 195.6354 171.7427 150.7075 132.1848 115.8778 101.5239 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .11072 .11823 .12613 .13439 .14298 .15189 .16115 .17085 .18100 .19159 .20265 .21422 .22640 .23917 .25251 .26633 .28057 .29519 .31013 .32549 .34136 .35784 .37496 .39271 .41096 .42954 .44827 .46703 .48581 .50477 .52406 .54348 .56270 .58170 .60044 .61891 .63672 .65342 .66901 .68369 .69781 .71123 .72376 .73561 .74730 .75878 .77021 .78152 .79280 .80501 .81688 .83257 .85199 .88364 .94092 R– Factors  Rx-0.5Mx 109.9316 100.4121 91.52486 83.24284 75.54217 68.39981 61.79121 55.68913 50.06508 44.89161 40.14257 35.79202 31.81375 28.18252 24.87533 21.87139 19.15178 16.69874 14.49508 12.52354 10.76642 9.206151 7.825829 6.609668 5.543201 4.613355 3.808151 3.116264 2.526698 2.028576 1.611235 1.264737 .9801433 .7492410 .5643381 .4183318 .3048329 .2181943 .1533647 .1058209 .07163066 .04752523 .03088976 .01966246 .01224608 .007450370 .004419338 .002550022 .001427826 .0007725739 .0004018477 .0001990287 .00009133325 .00003626210 .000008915534 D - Factors Dx 88.89371 77.78362 68.01323 59.42092 51.86519 45.22418 39.39209 34.27599 29.79103 25.86088 22.41932 19.40887 16.77887 14.48221 12.47749 10.72810 9.202407 7.873340 6.717197 5.714169 4.846297 4.097309 3.452175 2.897513 2.421271 2.012931 1.663668 1.366080 1.113862 .9016336 .7242818 .5767166 .4545152 .3542197 .2727284 .2072276 .1550817 .1140676 .08239838 .05845136 .04072469 .02782898 .01862218 .01220290 .007836469 .004922713 .003021031 .001806499 .001050169 .0005936913 .0003226022 .0001706890 .00008601108 .00004171613 .00001895073 57 Table C (13.6) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 13.6 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01221 .00391 .00366 .00365 .00375 .00393 .00418 .00449 .00485 .00529 .00583 .00645 .00716 .00790 .00864 .00932 .00992 .01045 .01093 .01140 .01188 .01240 .01294 .01351 .01415 .01485 .01563 .01652 .01748 .01853 .01966 .02087 .02217 .02357 .02509 .02674 .02852 .03044 .03254 .03482 .03732 .04005 .04304 .04630 .04985 .05365 .05774 .06209 .06673 .07168 .07698 .08262 .08860 .09491 .10156 R Factors –  Rx-0.5Mx 5252.653 4471.950 4161.025 3897.378 3663.079 3449.112 3250.321 3063.489 2886.334 2716.997 2553.586 2394.813 2239.991 2089.156 1943.325 1803.988 1672.584 1550.127 1437.049 1333.203 1237.982 1150.631 1070.480 996.9116 929.2748 866.9311 809.3077 755.8783 706.2008 659.9392 616.8074 576.5722 539.0218 503.9456 471.1511 440.4580 411.7004 384.7382 359.4331 335.6573 313.2939 292.2289 272.3603 253.6015 235.8779 219.1308 203.3129 188.3835 174.3065 161.0445 148.5604 136.8170 125.7834 115.4321 105.7360 D – Factors Dx 100000.0 87204.23 76708.49 67492.34 59390.05 52264.12 45994.58 40478.36 35624.07 31352.86 27594.60 24287.09 21376.02 18812.91 16555.29 14566.53 12814.59 11271.75 9913.451 8718.205 7666.748 6741.889 5928.289 5212.707 4583.401 4030.021 3543.377 3115.493 2739.162 2408.187 2117.069 1861.006 1635.793 1437.742 1263.562 1110.411 975.7293 857.2998 753.1791 661.6322 581.1553 510.4164 448.2336 393.5701 345.5159 303.2591 266.1057 233.4318 204.7058 179.4522 157.2586 137.7545 120.6110 105.5457 92.30887 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .10859 .11599 .12380 .13197 .14046 .14927 .15844 .16803 .17809 .18859 .19955 .21102 .22311 .23579 .24905 .26279 .27696 .29150 .30638 .32168 .33750 .35394 .37103 .38874 .40698 .42556 .44429 .46307 .48187 .50086 .52019 .53966 .55895 .57802 .59685 .61540 .63330 .65010 .66578 .68055 .69476 .70828 .72089 .73282 .74459 .75616 .76768 .77908 .79046 .80276 .81474 .83057 .85017 .88216 .94014 R– Factors  Rx-0.5Mx 96.66799 88.20018 80.30517 72.95761 66.13496 59.81553 53.97634 48.59210 43.63643 39.08404 34.91085 31.09306 27.60669 24.42875 21.53829 18.91636 16.54581 14.41050 12.49487 10.78335 9.260065 7.909277 6.715894 5.665858 4.746306 3.945631 3.253220 2.659064 2.153472 1.726889 1.369982 1.074071 .8313642 .6347237 .4774803 .3534922 .2572478 .1838876 .1290753 .08893842 .06011867 .03983084 .02585165 .01643185 .01021926 .006208304 .003677276 .002118799 .001184692 .0006401317 .0003325179 .0001644913 .00007540498 .00002991440 .000007351462 D - Factors Dx 80.68277 70.47460 61.51381 53.64797 46.74387 40.68686 35.37750 30.72860 26.66080 23.10285 19.99306 17.27794 14.91040 12.84683 11.04900 9.483167 8.120201 6.935201 5.906401 5.015596 4.246335 3.583750 3.014162 2.525421 2.106621 1.748263 1.442379 1.182289 .9623067 .7775831 .6235324 .4956198 .3899144 .3033391 .2331421 .1768368 .1321053 .09699667 .06994359 .04952889 .03444740 .02349799 .01569635 .01026753 .006582002 .004127403 .002528496 .001509314 .0008758618 .0004942787 .0002681101 .0001416075 .00007123112 .00003448690 .00001563907 58 Table C (13.8) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 13.8 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01212 .00382 .00357 .00355 .00364 .00382 .00406 .00436 .00471 .00514 .00567 .00628 .00698 .00771 .00843 .00910 .00969 .01022 .01068 .01113 .01161 .01211 .01263 .01319 .01380 .01448 .01524 .01610 .01704 .01806 .01916 .02034 .02160 .02297 .02445 .02606 .02779 .02967 .03172 .03395 .03639 .03907 .04200 .04520 .04867 .05241 .05643 .06070 .06527 .07013 .07535 .08091 .08680 .09302 .09958 R Factors –  Rx-0.5Mx 5012.897 4240.789 3938.021 3682.378 3455.935 3249.686 3058.483 2879.114 2709.305 2547.207 2390.943 2239.236 2091.405 1947.478 1808.441 1675.740 1550.765 1434.489 1327.316 1229.089 1139.204 1056.917 981.5693 912.5560 849.2391 790.9972 737.2730 687.5556 641.4166 598.5296 558.6170 521.4523 486.8303 454.5473 424.4174 396.2671 369.9369 345.2922 322.2002 300.5388 280.1963 261.0640 243.0451 226.0570 210.0287 194.9043 180.6385 167.1921 154.5305 142.6182 131.4193 120.8990 111.0276 101.7789 93.12715 D – Factors Dx 100000.0 87050.97 76439.10 67137.12 58973.65 51806.47 45511.70 39983.00 35126.27 30860.42 27113.45 23821.67 20929.54 18387.60 16152.58 14187.21 12458.96 10939.68 9604.485 8431.646 7401.719 6497.392 5703.256 5006.024 4393.934 3856.640 3384.973 2970.986 2607.520 2288.422 2008.247 1762.244 1546.260 1356.661 1190.208 1044.110 915.8574 803.2806 704.4803 617.7651 541.6702 474.9014 416.3124 364.8993 319.7828 280.1799 245.4219 214.9094 188.1315 164.6328 144.0184 125.9346 110.0684 96.15067 83.94429 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .10652 .11383 .12154 .12962 .13801 .14673 .15580 .16530 .17525 .18566 .19652 .20791 .21990 .23250 .24567 .25934 .27343 .28790 .30271 .31795 .33372 .35011 .36716 .38485 .40308 .42164 .44038 .45916 .47799 .49701 .51638 .53591 .55526 .57439 .59330 .61194 .62993 .64682 .66258 .67744 .69174 .70534 .71804 .73006 .74191 .75357 .76517 .77666 .78813 .80054 .81260 .82857 .84835 .88068 .93937 R– Factors  Rx-0.5Mx 85.04657 77.51090 70.49434 63.97305 57.92578 52.33217 47.17072 42.41797 38.04955 34.04212 30.37356 27.02202 23.96560 21.18335 18.65618 16.36689 14.29986 12.44047 10.77465 9.288361 7.967346 6.797522 5.765421 4.858520 4.065385 3.375715 2.780106 2.269713 1.835996 1.470563 1.165242 .9124521 .7054031 .5378881 .4041247 .2988012 .2171627 .1550262 .1086688 .07477412 .05047357 .03339330 .02164248 .01373664 .008530748 .005175044 .003060846 .001761093 .0009832935 .0005305740 .0002752428 .0001359933 .00006227571 .00002468625 .000006063841 D - Factors Dx 73.24275 63.86347 55.64531 48.44459 42.13595 36.61156 31.77806 27.55365 23.86412 20.64305 17.83298 15.38412 13.25274 11.39852 9.786151 8.384521 7.166840 6.110209 5.194646 4.403436 3.721512 3.135299 2.632351 2.201644 1.833310 1.518771 1.250837 1.023484 .8315862 .6707747 .5369390 .4260402 .3345857 .2598379 .1993567 .1509451 .1125648 .08250404 .05938850 .04198065 .02914627 .01984693 .01323419 .008641729 .005530047 .003461655 .002116924 .001261417 .0007307196 .0004116452 .0002228951 .0001175194 .00005901049 .00002852001 .00001291048 59 Table C (14.0) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 14.0 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01203 .00374 .00348 .00345 .00354 .00371 .00394 .00423 .00458 .00500 .00552 .00612 .00681 .00753 .00824 .00890 .00948 .00999 .01044 .01088 .01134 .01183 .01233 .01287 .01347 .01413 .01487 .01571 .01662 .01762 .01869 .01983 .02106 .02240 .02383 .02541 .02710 .02893 .03094 .03312 .03550 .03812 .04100 .04413 .04754 .05121 .05516 .05936 .06385 .06864 .07378 .07926 .08506 .09120 .09767 R Factors –  Rx-0.5Mx 4790.107 4026.173 3731.143 3483.086 3264.082 3065.134 2881.103 2708.785 2545.911 2390.642 2241.116 2096.069 1954.824 1817.401 1684.758 1558.297 1439.360 1328.883 1227.240 1134.266 1049.361 971.7929 900.9129 836.1281 776.8150 722.3678 672.2448 625.9503 583.0688 543.2836 506.3253 471.9743 440.0314 410.2999 382.6005 356.7662 332.6436 310.1034 289.0184 269.2717 250.7568 233.3701 217.0195 201.6266 187.1238 173.4577 160.5850 148.4682 137.0741 126.3687 116.3181 106.8891 98.05335 89.78602 82.06264 D – Factors Dx 100000.0 86898.25 76171.13 66784.38 58560.88 51353.62 45034.73 39494.56 34636.29 30376.56 26641.52 23365.97 20493.14 17972.62 15760.34 13818.42 12113.80 10617.95 9305.667 8154.985 7146.293 6262.167 5487.139 4807.877 4212.611 3691.003 3233.909 2833.419 2482.420 2174.809 1905.195 1668.882 1461.772 1280.283 1121.230 981.8739 859.7549 752.7512 659.0077 576.8759 504.9303 441.9135 386.7146 338.3621 296.0064 258.8931 226.3780 197.8853 172.9248 151.0600 131.9132 115.1471 100.4634 87.60625 76.35041 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .10451 .11174 .11936 .12734 .13564 .14426 .15324 .16264 .17250 .18281 .19358 .20487 .21678 .22929 .24237 .25596 .26998 .28438 .29913 .31430 .33001 .34636 .36337 .38103 .39924 .41779 .43653 .45532 .47416 .49321 .51262 .53220 .55161 .57081 .58979 .60851 .62659 .64357 .65942 .67437 .68875 .70244 .71522 .72732 .73926 .75099 .76268 .77426 .78582 .79832 .81049 .82659 .84655 .87922 .93860 R– Factors  Rx-0.5Mx 74.85882 68.14979 61.91128 56.12090 50.75869 45.80551 41.24132 37.04434 33.19207 29.66303 26.43685 23.49352 20.81305 18.37633 16.16601 14.16644 12.36345 10.74377 9.294683 8.003544 6.857557 5.844117 4.951207 4.167675 3.483356 2.889110 2.376606 1.938028 1.565850 1.252703 .9914303 .7754101 .5987246 .4559766 .3421516 .2526551 .1833842 .1307377 .09151863 .06288639 .04238990 .02800549 .01812467 .01148733 .007123608 .004315198 .002548606 .001464270 .0008164080 .0004399156 .0002279103 .0001124707 .00005144989 .00002037873 .000005003444 D - Factors Dx 66.50009 57.88253 50.34554 43.75374 37.98919 32.95057 28.55021 24.71147 21.36497 18.44881 15.90946 13.70067 11.78182 10.11562 8.669484 7.414758 6.326796 5.384552 4.569692 3.866875 3.262310 2.743609 2.299453 1.919841 1.595847 1.319730 1.085003 .8862350 .7188071 .5787875 .4624927 .3663261 .2871852 .2226356 .1705141 .1288801 .09594161 .07019675 .05044075 .03559309 .02466818 .01676814 .01116160 .007275568 .004647640 .002904189 .001772898 .001054568 .0006098233 .0003429366 .0001853654 .00009756073 .00004890262 .00002359337 .00001066154 60 Table C (14.2) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 14.2 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01195 .00366 .00340 .00337 .00344 .00361 .00383 .00412 .00445 .00487 .00538 .00597 .00664 .00736 .00806 .00871 .00928 .00978 .01022 .01065 .01109 .01157 .01205 .01258 .01315 .01380 .01451 .01533 .01622 .01719 .01823 .01935 .02055 .02185 .02325 .02478 .02644 .02823 .03019 .03232 .03465 .03722 .04003 .04311 .04646 .05006 .05394 .05807 .06249 .06721 .07226 .07766 .08338 .08943 .09582 R Factors –  Rx-0.5Mx 4582.797 3826.647 3538.965 3298.105 3086.153 2894.121 2716.878 2551.226 2394.906 2246.085 2102.919 1964.154 1829.120 1697.828 1571.208 1450.619 1337.360 1232.326 1135.868 1047.810 967.5577 894.3901 827.6695 766.8142 711.2149 660.2816 613.4876 570.3519 530.4717 493.5399 459.2951 427.5243 398.0343 370.6354 345.1546 321.4311 299.3177 278.6900 259.4263 241.4147 224.5536 208.7445 193.8997 179.9447 166.8152 154.4605 142.8390 131.9149 121.6564 112.0311 103.0067 94.55173 86.63943 79.24604 72.34839 D – Factors Dx 100000.0 86746.06 75904.56 66434.11 58151.73 50905.51 44563.58 39012.92 34153.98 29901.11 26178.60 22919.75 20066.59 17567.70 15378.29 13459.83 11778.78 10306.22 9016.645 7887.864 6900.106 6035.849 5279.568 4617.900 4039.069 3532.751 3089.835 2702.445 2363.525 2067.020 1807.598 1580.618 1382.037 1208.327 1056.361 923.4467 807.1784 705.4807 616.5423 538.7577 470.7402 411.2689 359.2675 313.7964 274.0350 239.2567 208.8414 182.2362 158.9707 138.6271 120.8442 105.3002 91.71129 79.83415 69.45503 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .10258 .10971 .11724 .12513 .13334 .14187 .15075 .16006 .16982 .18004 .19071 .20191 .21373 .22615 .23915 .25266 .26660 .28093 .29561 .31073 .32638 .34268 .35965 .37728 .39546 .41401 .43274 .45154 .47040 .48947 .50891 .52854 .54800 .56727 .58632 .60513 .62330 .64036 .65629 .67132 .68579 .69956 .71243 .72460 .73662 .74844 .76022 .77188 .78352 .79613 .80838 .82462 .84476 .87776 .93783 R– Factors  Rx-0.5Mx 65.92340 59.94777 54.39870 49.25519 44.49848 40.11065 36.07300 32.36535 28.96694 25.85799 23.01979 20.43400 18.08237 15.94751 14.01363 12.26650 10.69326 9.281907 8.020931 6.898944 5.904463 5.026212 4.253469 3.576303 2.985682 2.473493 2.032358 1.655371 1.335901 1.067474 .8438245 .6591683 .5083465 .3866660 .2897772 .2137058 .1549106 .1102908 .07710047 .05290600 .03561262 .02349474 .01518367 .009609526 .005950555 .003599418 .002122801 .001217883 .0006780744 .0003648708 .0001887810 .00009304811 .00004252033 .00001682851 .000004129876 D - Factors Dx 60.38837 52.47076 45.55852 39.52415 34.25675 29.66114 25.65506 22.16669 19.13125 16.49104 14.19627 12.20391 10.47631 8.978987 7.681868 6.558572 5.586437 4.746128 4.020828 3.396467 2.860430 2.401414 2.009130 1.674509 1.389480 1.147057 .9413902 .7675845 .6214818 .4995442 .3984725 .3150650 .2465660 .1908114 .1458844 .1100711 .08179618 .05974228 .04285338 .03018617 .02088421 .01417113 .009416398 .006127230 .003907226 .002437247 .001485242 .0008819149 .0005090905 .0002857877 .0001542045 .00008101814 .00004053948 .00001952427 .000008807316 61 Table C (14.4) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 14.4 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01187 .00358 .00332 .00328 .00335 .00351 .00373 .00400 .00433 .00474 .00524 .00582 .00649 .00719 .00789 .00853 .00908 .00957 .01000 .01042 .01085 .01131 .01179 .01229 .01285 .01348 .01417 .01497 .01584 .01678 .01780 .01889 .02005 .02133 .02269 .02419 .02580 .02755 .02947 .03155 .03383 .03635 .03911 .04213 .04542 .04896 .05277 .05683 .06118 .06582 .07080 .07612 .08176 .08773 .09403 R Factors –  Rx-0.5Mx 43896.32 36409.03 33602.07 31261.83 29209.22 27354.47 25646.34 24052.93 22551.71 21124.46 19752.88 18424.56 17132.84 15877.76 14668.34 13517.79 12438.62 11439.44 10523.51 9688.974 8929.957 8239.358 7610.908 7038.902 6517.389 6040.622 5603.479 5201.298 4830.173 4487.123 4169.618 3875.589 3603.167 3350.518 3115.976 2897.994 2695.157 2506.272 2330.173 2165.791 2012.156 1868.331 1733.482 1606.901 1487.977 1376.228 1271.256 1172.720 1080.315 993.7316 912.6645 836.8151 765.9293 699.7817 638.1527 D – Factors Dx 1000000 865944.1 756394.0 660862.9 577461.4 504620.8 440981.7 385379.9 336792.1 294339.1 257245.2 224828.2 196496.3 171726.0 150061.5 131111.5 114535.9 100041.6 87370.81 76299.36 66628.09 58180.85 50801.92 44357.43 38729.62 33815.44 29524.15 25777.40 22505.17 19647.49 17151.59 14971.64 13067.79 11405.31 9953.480 8685.896 7579.009 6612.536 5768.806 5032.185 4389.191 3827.976 3338.115 2910.525 2537.287 2211.402 1926.905 1678.489 1461.642 1272.366 1107.209 963.1043 837.3499 727.6339 631.9286 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .10070 .10775 .11519 .12299 .13111 .13954 .14833 .15754 .16722 .17734 .18792 .19903 .21076 .22309 .23601 .24944 .26330 .27756 .29217 .30722 .32282 .33907 .35599 .37359 .39175 .41029 .42901 .44782 .46669 .48578 .50526 .52493 .54445 .56378 .58290 .60178 .62003 .63718 .65320 .66831 .68286 .69672 .70966 .72191 .73401 .74591 .75777 .76952 .78124 .79394 .80629 .82267 .84298 .87630 .93706 R– Factors  Rx-0.5Mx 580.8246 527.5781 478.1994 432.4915 390.2786 351.3930 315.6605 282.8941 252.9025 225.5035 200.5254 177.8003 157.1616 138.4509 121.5247 106.2539 92.52159 80.21911 69.24255 59.48933 50.85642 43.24298 36.55332 30.69904 25.59988 21.18385 17.38561 14.14413 11.40100 9.099351 7.184316 5.605366 4.317528 3.279982 2.455002 1.808199 1.309007 .9307214 .6497505 .4452414 .2992872 .1971700 .1272410 .08041340 .04972319 .03003366 .01768727 .01013293 .005633690 .003027294 .001564223 .0007700550 .0003515239 .0001390146 .00003409974 D - Factors Dx 548.4761 475.7314 412.3387 357.0977 308.9661 267.0500 230.5780 198.8776 171.3438 147.4393 126.7008 108.7287 93.17379 79.71733 68.08200 58.02496 49.33789 41.84322 35.38680 29.83962 25.08634 21.02389 17.55877 14.60877 12.10093 9.972210 8.169888 6.649863 5.374709 4.312614 3.434038 2.710485 2.117483 1.635805 1.248464 .9403300 .6975579 .5085915 .3641770 .2560799 .1768584 .1197987 .07946438 .05161690 .03285764 .02046009 .01244644 .007377594 .004251314 .002382384 .001283233 .0006730242 .0003361759 .0001616231 .00007278003 62 Table C (14.6) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 14.6 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01180 .00351 .00325 .00320 .00327 .00342 .00363 .00390 .00422 .00462 .00511 .00568 .00634 .00704 .00772 .00835 .00890 .00938 .00980 .01020 .01062 .01107 .01153 .01202 .01256 .01317 .01385 .01463 .01547 .01639 .01738 .01845 .01958 .02082 .02216 .02362 .02520 .02691 .02878 .03081 .03305 .03552 .03822 .04118 .04441 .04789 .05164 .05564 .05991 .06448 .06939 .07463 .08019 .08608 .09230 R Factors –  Rx-0.5Mx 42094.10 34677.62 31937.15 29661.91 27672.86 25880.33 24233.17 22699.56 21257.03 19887.46 18572.69 17300.45 16064.10 14863.65 13707.82 12609.44 11580.59 10629.53 9759.287 8967.929 8249.629 7597.406 7005.099 6467.114 5977.639 5531.078 5122.453 4747.240 4401.656 4082.811 3788.250 3515.969 3264.158 3031.048 2815.031 2614.621 2428.460 2255.401 2094.330 1944.224 1804.158 1673.241 1550.680 1435.804 1328.032 1226.903 1132.041 1043.117 959.8418 881.9206 809.0636 740.9884 677.4540 618.2468 563.1590 D – Factors Dx 1000000 864432.8 753756.1 657408.9 573440.8 500232.8 436384.1 380696.5 332118.6 289748.1 252790.8 220549.6 192420.5 167870.5 146436.3 127720.8 111379.2 97114.59 84666.52 73808.71 64340.65 56085.37 48886.74 42610.71 37139.58 32370.56 28213.30 24589.92 21430.97 18677.03 16275.96 14182.51 12357.40 10766.47 9379.567 8170.787 7117.100 6198.693 5398.329 4700.797 4092.991 3563.419 3101.990 2699.926 2349.586 2044.236 1778.136 1546.196 1344.090 1167.995 1014.612 881.0186 764.6454 663.2962 575.0478 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .09889 .10585 .11320 .12091 .12894 .13728 .14598 .15510 .16468 .17471 .18520 .19622 .20786 .22010 .23294 .24629 .26008 .27426 .28880 .30379 .31933 .33553 .35241 .36997 .38811 .40663 .42535 .44416 .46303 .48215 .50166 .52137 .54094 .56033 .57952 .59848 .61681 .63403 .65013 .66532 .67995 .69389 .70691 .71924 .73142 .74339 .75534 .76717 .77898 .79178 .80422 .82072 .84120 .87485 .93630 R– Factors  Rx-0.5Mx 511.9853 464.5196 420.5615 379.9268 342.4505 307.9759 276.3409 247.3725 220.8943 196.7388 174.7483 154.7691 136.6494 120.2449 105.4252 92.07297 80.08239 69.35496 59.79687 51.31577 43.81924 37.21709 31.42396 26.36116 21.95737 18.14871 14.87734 12.08932 9.733198 7.759020 6.118732 4.768193 3.668193 2.783226 2.080563 1.530445 1.106482 .7856723 .5477441 .3748244 .2516021 .1655211 .1066645 .06731285 .04156272 .02506849 .01474200 .008433533 .004682239 .002512553 .001296535 .0006375018 .0002907091 .0001148737 .00002816506 D - Factors Dx 498.2360 431.4005 373.2625 322.6924 278.7108 240.4789 207.2734 178.4650 153.4889 131.8449 113.1021 96.88960 82.88349 70.78943 60.35168 51.34680 43.58333 36.89831 31.15043 26.22149 22.00609 18.41026 15.34909 12.74804 10.54119 8.671694 7.092022 5.762462 4.649345 3.724078 2.960225 2.332427 1.818957 1.402734 1.068713 .8035389 .5950429 .4330903 .3095732 .2173040 .1498164 .1013042 .06707937 .04349605 .02763985 .01718099 .01043343 .006173597 .003551306 .001986635 .001068202 .0005592678 .0002788670 .0001338367 .00006016246 63 Table C (14.8) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 14.8 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01173 .00344 .00317 .00312 .00319 .00333 .00353 .00380 .00411 .00450 .00498 .00555 .00620 .00689 .00756 .00818 .00872 .00919 .00960 .01000 .01041 .01084 .01129 .01176 .01229 .01288 .01354 .01430 .01512 .01602 .01699 .01802 .01913 .02034 .02165 .02307 .02462 .02629 .02812 .03011 .03230 .03471 .03737 .04027 .04345 .04687 .05055 .05448 .05869 .06319 .06802 .07319 .07868 .08449 .09063 R Factors –  Rx-0.5Mx 40410.46 33061.64 30384.52 28171.14 26242.53 24509.10 22919.82 21442.92 20056.00 18741.04 17480.06 16260.86 15076.88 13928.05 12822.85 11773.70 10792.29 9886.531 9059.236 8308.392 7628.234 7011.894 6453.322 5947.033 5487.351 5068.831 4686.631 4336.367 4014.372 3717.845 3444.406 3192.114 2959.218 2744.008 2544.938 2360.578 2189.624 2030.976 1883.568 1746.424 1618.661 1499.430 1387.981 1283.674 1185.958 1094.396 1008.628 928.3411 853.2584 783.1006 717.5926 656.4674 599.4972 546.4793 497.2175 D – Factors Dx 1000000 862926.8 751132.1 653979.0 569455.1 495890.6 431842.5 376078.1 327517.9 285236.6 248421.2 216359.7 188436.1 164108.0 142904.9 124423.6 108314.8 94278.12 82050.42 71403.50 62135.54 54068.82 47046.91 40935.63 35617.42 30989.78 26962.79 23459.07 20409.77 17756.08 15446.44 13436.24 11686.77 10164.44 8839.661 7687.045 6684.075 5811.405 5052.230 4391.753 3817.244 3317.560 2882.936 2504.893 2176.063 1889.965 1641.083 1424.534 1236.174 1072.345 929.9006 806.0543 698.3643 604.7448 523.3731 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .09713 .10400 .11127 .11889 .12683 .13509 .14369 .15272 .16221 .17215 .18255 .19348 .20503 .21719 .22994 .24321 .25692 .27103 .28550 .30043 .31591 .33205 .34889 .36642 .38453 .40303 .42174 .44055 .45943 .47857 .49811 .51786 .53747 .55692 .57617 .59521 .61362 .63092 .64710 .66236 .67707 .69109 .70419 .71659 .72885 .74090 .75292 .76484 .77673 .78962 .80215 .81878 .83944 .87341 .93554 R– Factors  Rx-0.5Mx 451.5184 409.1884 370.0401 333.9008 300.6165 270.0407 242.0226 216.4022 193.0171 171.7132 152.3458 134.7745 118.8606 104.4730 91.49314 79.81451 69.34118 59.98401 51.65831 44.28097 37.76911 32.04206 27.02370 22.64398 18.83952 15.55367 12.73520 10.33646 8.312117 6.618292 5.212902 4.057377 3.117529 2.362471 1.763806 1.295775 .9355941 .6634436 .4619020 .3156468 .2115836 .1389978 .08944472 .05636507 .03475297 .02093107 .01229124 .007021470 .003892769 .002086030 .001075016 .0005279417 .0002404957 .00009495673 .00002327103 D - Factors Dx 452.6736 391.2672 337.9480 291.6534 251.4634 216.5912 186.3589 160.1778 137.5210 117.9228 100.9830 86.35695 73.74471 62.87442 53.51034 45.44692 38.50829 32.54490 27.42731 23.04726 19.30845 16.12529 13.42062 11.12695 9.184710 7.542621 6.157879 4.994729 4.022891 3.216682 2.552447 2.007626 1.562931 1.203193 .9150906 .6868352 .5077345 .3689008 .2632311 .1844524 .1269459 .08568984 .05664137 .03666379 .02325765 .01443182 .008748689 .005167693 .002967490 .001657151 .0008894874 .0004648889 .0002314031 .0001108639 .00004974886 64 Table C (15.0) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 15.0 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01166 .00338 .00310 .00305 .00311 .00325 .00344 .00370 .00401 .00439 .00486 .00542 .00606 .00674 .00741 .00802 .00855 .00901 .00941 .00980 .01020 .01062 .01105 .01152 .01203 .01261 .01325 .01398 .01479 .01566 .01661 .01762 .01870 .01989 .02116 .02255 .02406 .02569 .02748 .02943 .03158 .03394 .03655 .03940 .04252 .04588 .04950 .05337 .05751 .06194 .06670 .07180 .07721 .08294 .08900 R Factors –  Rx-0.5Mx 38835.62 31551.50 28934.79 26780.35 24909.25 23232.04 21697.73 20274.66 18940.50 17677.31 16467.26 15298.29 14163.88 13063.88 12006.54 11003.90 10067.25 9204.175 8417.281 7704.487 7060.086 6477.326 5950.266 5473.531 5041.579 4649.108 4291.416 3964.250 3664.058 3388.124 3134.145 2900.239 2684.711 2485.913 2302.356 2132.664 1975.588 1830.072 1695.095 1569.727 1453.124 1344.481 1243.084 1148.326 1059.685 976.7442 899.1610 826.6384 758.9113 695.7146 636.7881 581.8794 530.7730 483.2771 439.2067 D – Factors Dx 1000000 861426.1 748521.7 650572.9 565504.0 491593.4 427355.8 371523.5 322988.8 280802.9 244134.4 212256.4 184540.9 160436.2 139464.5 121217.0 105339.8 91529.21 79519.51 69080.65 60009.64 52128.10 45279.35 39329.16 34160.14 29670.14 25769.75 22382.06 19438.89 16882.02 14660.53 12730.43 11053.61 9597.037 8331.692 7232.710 6278.083 5448.926 4728.865 4103.513 3560.507 3089.048 2679.693 2324.252 2015.624 1747.576 1514.805 1312.632 1137.087 984.6751 852.3911 737.5827 637.9293 551.4507 476.4200 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .09542 .10222 .10940 .11693 .12479 .13295 .14147 .15041 .15981 .16965 .17997 .19080 .20226 .21434 .22701 .24020 .25383 .26787 .28227 .29713 .31255 .32864 .34543 .36293 .38101 .39949 .41819 .43700 .45589 .47504 .49460 .51439 .53405 .55355 .57287 .59197 .61046 .62784 .64409 .65944 .67423 .68832 .70149 .71397 .72630 .73843 .75053 .76253 .77450 .78749 .80010 .81686 .83768 .87197 .93478 R– Factors  Rx-0.5Mx 398.3796 360.6143 325.7354 293.5816 264.0088 236.8804 212.0562 189.3884 168.7273 149.9315 132.8683 117.4091 103.4276 90.80454 79.43214 69.21385 60.06268 51.89801 44.64341 38.22409 32.56571 27.59618 23.24758 19.45758 16.16986 13.33416 10.90513 8.840675 7.100852 5.647121 4.442619 3.453646 2.650388 2.005972 1.495756 1.097443 .7913538 .5604113 .3896390 .2658983 .1779879 .1167625 .07502937 .04721328 .02906848 .01748226 .01025129 .005847768 .003237484 .001732488 .0008916403 .0004373560 .0001990217 .00007851913 .00001923379 D - Factors Dx 411.3465 354.9279 306.0276 263.6464 226.9205 195.1118 167.5857 143.7915 123.2378 105.4914 90.18022 76.98471 65.62693 55.85593 47.45446 40.23349 34.03154 28.71140 24.15454 20.26184 16.94537 14.12717 11.73720 9.714312 8.004703 6.562150 5.348094 4.330358 3.481723 2.779125 2.201409 1.728506 1.343297 1.032314 .7837623 .5872417 .4333562 .3143128 .2238894 .1566119 .1075977 .07250332 .04784168 .03091391 .01957612 .01212623 .007338238 .004327027 .002480425 .001382748 .0007409089 .0003865612 .0001920801 .00009186439 .00004115137 65 Table C (15.2) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 15.2 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01159 .00332 .00304 .00298 .00303 .00317 .00336 .00361 .00391 .00428 .00475 .00530 .00593 .00660 .00726 .00787 .00839 .00884 .00924 .00961 .01000 .01041 .01083 .01128 .01178 .01234 .01296 .01368 .01447 .01532 .01625 .01723 .01829 .01945 .02069 .02205 .02352 .02512 .02687 .02878 .03088 .03320 .03576 .03856 .04162 .04493 .04849 .05230 .05638 .06074 .06543 .07046 .07579 .08145 .08743 R Factors –  Rx-0.5Mx 37360.73 30138.56 27579.52 25481.27 23664.97 22041.24 20559.21 19187.28 17903.20 16689.13 15527.38 14406.01 13318.54 12264.78 11252.72 10294.04 9399.660 8576.837 7827.982 7150.951 6540.098 5988.789 5491.189 5042.031 4635.907 4267.656 3932.709 3626.943 3346.918 3090.001 2853.963 2636.980 2437.412 2253.672 2084.324 1928.048 1783.645 1650.101 1526.442 1411.777 1305.305 1206.259 1113.961 1027.836 947.3879 872.2211 802.0092 736.4696 675.3497 618.3981 565.3685 516.0226 470.1569 427.5902 388.1477 D – Factors Dx 1000000 859930.6 745925.0 647190.3 561587.1 487340.9 422923.5 367031.9 318530.0 276445.7 239929.0 208237.9 180732.8 156852.7 136112.8 118098.4 102451.5 88865.02 77070.86 66837.20 57959.98 50260.23 43581.09 37788.35 32764.86 28408.85 24631.42 21356.24 18515.76 16052.40 13915.88 12062.83 10455.76 9062.210 7853.722 6805.950 5897.393 5109.628 4426.705 3834.643 3321.439 2876.634 2491.095 2156.919 1867.263 1616.133 1398.439 1209.693 1046.095 904.3065 781.4604 675.0316 582.8158 502.9338 433.7500 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .09377 .10048 .10758 .11503 .12280 .13088 .13931 .14816 .15747 .16722 .17745 .18820 .19957 .21156 .22414 .23725 .25081 .26478 .27911 .29390 .30926 .32530 .34204 .35950 .37755 .39601 .41470 .43350 .45240 .47156 .49115 .51097 .53068 .55023 .56961 .58878 .60734 .62480 .64112 .65654 .67140 .68558 .69882 .71137 .72377 .73598 .74816 .76023 .77229 .78536 .79806 .81495 .83594 .87054 .93403 R– Factors  Rx-0.5Mx 351.6582 317.9518 286.8644 258.2454 231.9601 207.8811 185.8784 165.8155 147.5545 130.9655 115.9269 102.3212 90.03310 78.95429 68.98690 60.04331 52.04472 44.91822 38.59483 33.00730 28.08896 23.77536 20.00595 16.72522 13.88316 11.43518 9.341134 7.563832 6.068081 4.820029 3.787385 2.940700 2.253971 1.703817 1.268850 .9297660 .6695662 .4735320 .3287871 .2240628 .1497751 .09811602 .06295772 .03956032 .02432173 .01460649 .008552713 .004871866 .002693395 .001439341 .0007397899 .0003624333 .0001647546 .00006494852 .00001590225 D - Factors Dx 373.8546 322.0182 277.1700 238.3706 204.8094 175.7945 150.7315 129.1058 110.4592 94.38871 80.54893 68.64332 58.41458 49.63109 42.09272 35.62567 30.08169 25.33497 21.27699 17.81704 14.87487 12.37948 10.26732 8.483014 6.977965 5.710512 4.645937 3.755290 3.014111 2.401698 1.899138 1.488579 1.154831 .8859382 .6714621 .5022262 .3699754 .2678769 .1904812 .1330114 .09122469 .06136385 .04042094 .02607350 .01648228 .01019206 .006157058 .003624235 .002073950 .001154145 .0006173447 .0003215337 .0001594909 .00007614584 .00003405091 66 Table C (15.4) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 15.4 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01153 .00326 .00298 .00291 .00296 .00309 .00327 .00352 .00381 .00418 .00464 .00518 .00580 .00647 .00712 .00772 .00824 .00868 .00906 .00943 .00981 .01021 .01062 .01106 .01154 .01209 .01269 .01339 .01416 .01500 .01590 .01686 .01790 .01902 .02024 .02157 .02301 .02457 .02629 .02816 .03022 .03249 .03500 .03775 .04076 .04401 .04752 .05126 .05528 .05958 .06420 .06915 .07442 .08000 .08591 R Factors –  Rx-0.5Mx 35977.79 28814.98 26311.04 24266.43 22502.37 20929.59 19497.31 18174.02 16937.52 15770.07 14654.16 13577.92 12534.96 11525.01 10555.83 9638.744 8784.306 7999.470 7286.457 6643.067 6063.716 5541.884 5071.846 4648.441 4266.392 3920.676 3606.855 3320.931 3059.573 2820.230 2600.743 2399.347 2214.456 2044.540 1888.217 1744.219 1611.394 1488.773 1375.423 1270.495 1173.224 1082.882 998.8260 920.5093 847.4621 779.3086 715.7383 656.4824 601.3005 549.9542 502.2106 457.8452 416.6654 378.5003 343.1853 D – Factors Dx 1000000 858440.2 743341.7 643831.2 557704.0 483132.5 418544.7 362602.3 314140.3 272163.5 235803.0 204302.3 177009.7 153355.3 132847.1 115065.2 99647.18 86282.80 74701.66 64670.32 55983.71 48462.36 41949.31 36310.43 31428.84 27203.23 23545.23 20379.10 17637.96 15264.88 13210.24 11431.31 9891.203 8558.038 7403.930 6405.045 5540.388 4791.992 4144.328 3583.810 3098.797 2679.156 2316.063 2001.892 1730.051 1494.780 1291.190 1114.984 962.5233 830.6202 716.5401 617.8803 532.5473 458.7587 394.9659 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .09217 .09880 .10582 .11319 .12087 .12886 .13720 .14597 .15519 .16486 .17499 .18565 .19694 .20884 .22135 .23437 .24786 .26175 .27601 .29074 .30603 .32201 .33871 .35612 .37415 .39259 .41126 .43006 .44895 .46812 .48774 .50759 .52734 .54694 .56638 .58562 .60425 .62178 .63818 .65367 .66861 .68285 .69617 .70879 .72126 .73354 .74580 .75795 .77009 .78325 .79604 .81305 .83420 .86912 .93328 R– Factors  Rx-0.5Mx 310.5596 280.4639 252.7449 227.2621 203.8899 182.5096 163.0005 145.2365 129.0909 114.4444 101.1854 89.20668 78.40322 68.67643 59.93749 52.10696 45.11346 38.89107 33.37757 28.51247 24.23602 20.49059 17.22217 14.38140 11.92382 9.809900 8.004081 6.473520 5.187209 4.115409 3.229833 2.504744 1.917462 1.447639 1.076711 .7879604 .5667027 .4002497 .2775278 .1888703 .1260748 .08247389 .05284540 .03315861 .02035673 .01220776 .007137916 .004060159 .002241483 .001196190 .0006140030 .0003004446 .0001364326 .00005374110 .00001315212 D - Factors Dx 339.8361 292.2092 251.0767 215.5558 184.8858 158.4183 135.5973 115.9416 99.02436 84.47087 71.96036 61.21792 52.00537 44.10902 37.34455 31.55222 26.59597 22.36046 18.74636 15.67073 13.06031 10.85049 8.983608 7.409527 6.084372 4.970598 4.036952 3.257395 2.609954 2.076054 1.638791 1.282288 .9930675 .7605196 .5754070 .4296350 .3159511 .2283647 .1621035 .1129993 .07736528 .05195088 .03416122 .02199749 .01388154 .008568980 .005167577 .003036524 .001734624 .0009636387 .0005145506 .0002675307 .0001324737 .00006313738 .00002818485 67 Table C (15.6) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 15.6 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01147 .00320 .00292 .00285 .00289 .00302 .00320 .00343 .00372 .00408 .00453 .00507 .00568 .00634 .00699 .00758 .00809 .00852 .00890 .00925 .00962 .01001 .01041 .01084 .01131 .01184 .01243 .01312 .01387 .01469 .01557 .01651 .01752 .01862 .01981 .02111 .02252 .02405 .02573 .02756 .02957 .03181 .03427 .03697 .03993 .04313 .04658 .05026 .05422 .05845 .06301 .06790 .07309 .07860 .08443 R Factors –  Rx-0.5Mx 34679.54 27573.67 25122.43 23129.06 21414.85 19890.65 18505.76 17228.74 16037.48 14914.34 13841.95 12808.56 11807.82 10839.41 9910.862 9033.159 8216.498 7467.540 6788.325 6176.602 5626.853 5132.672 4688.439 4289.102 3929.511 3604.778 3310.591 3043.077 2799.010 2575.918 2371.712 2184.682 2013.298 1856.081 1711.705 1578.949 1456.711 1344.061 1240.108 1144.040 1055.131 972.6885 896.1012 824.8511 758.4929 696.6698 639.0868 585.4881 535.6453 489.3326 446.3298 406.4252 369.4373 335.2047 303.5725 D – Factors Dx 1000000 856955.0 740771.8 640495.3 553854.5 478967.6 414218.7 358233.7 309818.6 267954.9 231755.0 200447.6 173369.5 149941.7 129665.3 112115.0 96924.29 83779.90 72409.21 62577.26 54078.06 46731.75 40381.30 34892.71 30149.48 26050.72 22508.69 19448.24 16803.19 14517.26 12541.52 10833.86 9358.027 8082.717 6980.611 6028.389 5205.558 4494.601 3880.406 3349.778 2891.426 2495.543 2153.601 1858.247 1603.134 1382.726 1192.332 1027.835 885.7559 763.0505 657.1118 565.6542 486.6905 418.5304 359.7082 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .09061 .09717 .10410 .11139 .11899 .12690 .13516 .14383 .15297 .16255 .17259 .18317 .19437 .20619 .21861 .23156 .24496 .25878 .27297 .28763 .30287 .31879 .33544 .35281 .37080 .38922 .40788 .42667 .44556 .46474 .48437 .50426 .52405 .54370 .56319 .58249 .60120 .61880 .63527 .65083 .66584 .68016 .69355 .70623 .71878 .73113 .74346 .75569 .76790 .78116 .79403 .81116 .83247 .86770 .93253 R– Factors  Rx-0.5Mx 274.3898 247.5074 222.7823 200.0834 179.2935 160.3023 142.9977 127.2636 112.9832 100.0470 88.35301 77.80305 68.30156 59.75888 52.09442 45.23614 39.11941 33.68465 28.87575 24.63831 20.91878 17.66565 14.83077 12.37018 10.24441 8.418399 6.860659 5.542181 4.435646 3.514928 2.755246 2.134102 1.631713 1.230372 .9139576 .6679955 .4797949 .3384163 .2343349 .1592563 .1061589 .06934780 .04437164 .02780182 .01704364 .01020628 .005959100 .003384799 .001866006 .0009944414 .0005097714 .0002491402 .0001130164 .00004448226 .00001088118 D - Factors Dx 308.9642 265.2042 227.4788 194.9585 166.9299 142.7855 122.0049 104.1391 88.79008 75.60967 64.30011 54.60657 46.30869 39.20935 33.13885 27.95041 23.51917 19.73944 16.52035 13.78604 11.46969 9.512519 7.862213 6.473401 5.306470 4.327595 3.508646 2.826209 2.260553 1.795017 1.414495 1.104871 .8541863 .6530286 .4932248 .3676355 .2698892 .1947344 .1379921 .09602523 .06563019 .04399451 .02887932 .01856413 .01169465 .007206536 .004338428 .002544897 .001451265 .0008048290 .0004290081 .0002226686 .0001100685 .00005236823 .00002333700 68 Table C (15.8) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 15.8 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01141 .00315 .00286 .00279 .00283 .00295 .00312 .00335 .00363 .00399 .00443 .00496 .00557 .00622 .00686 .00744 .00794 .00837 .00874 .00909 .00945 .00983 .01022 .01063 .01109 .01161 .01219 .01285 .01358 .01439 .01525 .01617 .01715 .01823 .01939 .02067 .02204 .02354 .02519 .02698 .02896 .03115 .03356 .03622 .03913 .04227 .04567 .04930 .05319 .05736 .06186 .06668 .07180 .07724 .08300 R Factors –  Rx-0.5Mx 33459.42 26408.21 24007.40 22063.03 20396.43 18918.57 17578.85 16345.90 15197.70 14116.70 13085.66 12092.97 11132.31 10203.32 9313.310 8472.924 7692.017 6976.968 6329.647 5747.757 5225.845 4757.618 4337.564 3960.735 3622.108 3316.926 3041.002 2790.582 2562.542 2354.489 2164.399 1990.620 1831.670 1686.129 1552.716 1430.262 1317.710 1214.168 1118.784 1030.786 949.4804 874.2097 804.3943 739.5429 679.2334 623.1273 570.9443 522.4413 477.4016 435.6111 396.8620 360.9548 327.7184 297.0007 268.6560 D – Factors Dx 1000000 855475.0 738215.2 637182.4 550038.1 474845.7 409944.7 353925.0 305563.6 263818.5 227783.3 196672.2 169810.3 146609.8 126565.0 109245.3 94280.31 81353.73 70190.89 60555.38 52240.42 45065.77 38874.46 33532.67 28924.27 24948.91 21519.46 18561.40 16009.26 13807.45 11907.71 10268.59 8854.440 7634.550 6582.165 5674.478 4891.490 4216.133 3633.704 3131.394 2698.255 2324.798 2002.787 1725.132 1485.723 1279.245 1101.194 947.6312 815.2283 701.0802 602.7025 517.9216 444.8516 381.8902 327.6507 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .08910 .09558 .10244 .10965 .11717 .12499 .13316 .14176 .15080 .16030 .17026 .18074 .19186 .20359 .21593 .22880 .24213 .25588 .27000 .28459 .29976 .31563 .33222 .34956 .36751 .38590 .40455 .42333 .44222 .46141 .48106 .50097 .52080 .54049 .56004 .57940 .59817 .61584 .63238 .64801 .66309 .67749 .69094 .70369 .71631 .72873 .74114 .75344 .76574 .77907 .79203 .80928 .83075 .86629 .93178 R– Factors  Rx-0.5Mx 242.5425 218.5211 196.4580 176.2312 157.7315 140.8561 125.5014 111.5601 98.92488 87.49535 77.17798 67.88318 59.52389 52.01864 45.29430 39.28556 33.93393 29.18556 24.98987 21.29794 18.06178 15.23535 12.77572 10.64378 8.804455 7.226651 5.882500 4.746373 3.794200 3.003029 2.351146 1.818886 1.388990 1.046045 .7760524 .5664747 .4063439 .2862263 .1979273 .1343284 .08941767 .05832947 .03726861 .02331793 .01427438 .008535708 .004976581 .002822697 .001553935 .0008269905 .0004233726 .0002066644 .00009364998 .00003683067 .000009005314 D - Factors Dx 280.9430 240.7353 206.1340 176.3600 150.7444 128.7183 109.7952 93.55537 79.62854 67.69100 57.46647 48.71885 41.24430 34.86104 29.41287 24.76495 20.80274 17.42941 14.56184 12.13070 10.07505 8.341428 6.882385 5.656867 4.629120 3.768674 3.050217 2.452702 1.958414 1.552414 1.221208 .9522457 .7349190 .5608779 .4228929 .3146677 .2306054 .1661024 .1174997 .08162387 .05569097 .03726738 .02442118 .01567125 .009855199 .006062532 .003643419 .002133518 .001214569 .0006724007 .0003577992 .0001853882 .00009148195 .00004344997 .00001932929 69 Table C (16.0) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 16.0 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01136 .00309 .00280 .00273 .00277 .00288 .00305 .00327 .00355 .00390 .00434 .00486 .00546 .00610 .00673 .00731 .00781 .00823 .00859 .00893 .00928 .00965 .01003 .01043 .01088 .01138 .01195 .01260 .01331 .01410 .01494 .01584 .01681 .01786 .01899 .02024 .02159 .02305 .02467 .02642 .02836 .03051 .03288 .03549 .03836 .04145 .04479 .04836 .05220 .05631 .06074 .06550 .07055 .07592 .08161 R Factors –  Rx-0.5Mx 32311.43 25312.75 22960.26 21062.76 19441.68 18008.07 16711.43 15520.50 14413.30 13372.39 12380.68 11426.67 10504.10 9612.552 8759.106 7954.104 7207.060 6524.083 5906.881 5353.115 4857.397 4413.550 4016.167 3660.403 3341.359 3054.407 2795.481 2560.943 2347.768 2153.640 1976.601 1815.050 1667.559 1532.756 1409.412 1296.403 1192.717 1097.499 1009.936 929.2905 854.9022 786.1470 722.4751 663.4206 608.5837 557.6431 510.3329 466.4222 425.7052 387.9794 353.0487 320.7253 290.8478 263.2731 237.8642 D – Factors Dx 1000000 854000.0 735671.8 633892.3 546254.6 470766.3 405722.2 349675.6 301374.3 259752.8 223886.3 192974.2 166330.1 143357.5 123544.0 106453.8 91712.84 79001.84 68044.18 58602.15 50468.23 43461.91 37426.30 32227.84 27750.84 23895.49 20575.30 17716.42 15254.13 13133.49 11306.95 9733.711 8378.752 7211.943 6207.092 5341.901 4596.864 3955.354 3403.073 2927.588 2518.291 2166.001 1862.768 1601.758 1377.092 1183.666 1017.161 873.8083 750.4238 644.2370 552.8808 474.2891 406.6725 348.5128 298.4983 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .08764 .09404 .10082 .10795 .11539 .12313 .13122 .13973 .14870 .15810 .16798 .17838 .18941 .20106 .21332 .22611 .23936 .25303 .26708 .28160 .29671 .31252 .32907 .34636 .36428 .38264 .40127 .42004 .43893 .45812 .47778 .49773 .51759 .53732 .55692 .57635 .59518 .61292 .62953 .64522 .66037 .67484 .68836 .70118 .71386 .72636 .73884 .75121 .76358 .77701 .79004 .80741 .82904 .86488 .93103 R– Factors  Rx-0.5Mx 214.4882 193.0149 173.3199 155.2891 138.8212 123.8204 110.1910 97.83375 86.65026 76.54835 67.44241 59.25063 51.89374 45.29773 39.39623 34.13007 29.44631 25.29630 21.63445 18.41678 15.60029 13.14383 11.00912 9.161359 7.569391 6.205643 5.045441 4.066149 3.246558 2.566501 2.006953 1.550722 1.182748 .8896138 .6591637 .4805348 .3442463 .2421616 .1672292 .1133384 .07534050 .04907745 .03131266 .01956349 .01195891 .007140883 .004157403 .002354706 .001294476 .0006879606 .0003517320 .0001714863 .00007762752 .00003050525 .000007455278 D - Factors Dx 255.5051 218.5606 186.8238 159.5634 136.1523 116.0579 98.82526 84.06284 71.42573 60.61323 51.36906 43.47450 36.74110 31.00125 26.11120 21.94711 18.40395 15.39301 12.83831 10.67648 8.851970 7.316169 6.026052 4.944478 4.039183 3.282723 2.652326 2.129078 1.697078 1.342937 1.054601 .8209148 .6324688 .4818574 .3626863 .2694036 .1970931 .1417191 .1000783 .06940181 .04727036 .03157793 .02065722 .01323303 .008307529 .005101655 .003060672 .001789181 .001016789 .0005619368 .0002985033 .0001543983 .00007605826 .00003606211 .00001601504 70 Table C (16.2) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 16.2 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01130 .00304 .00275 .00268 .00271 .00282 .00298 .00320 .00347 .00381 .00424 .00476 .00535 .00599 .00661 .00718 .00767 .00809 .00844 .00877 .00912 .00948 .00985 .01024 .01068 .01117 .01172 .01236 .01306 .01382 .01465 .01553 .01647 .01750 .01861 .01983 .02115 .02259 .02416 .02589 .02779 .02990 .03223 .03479 .03761 .04065 .04394 .04746 .05124 .05529 .05966 .06435 .06934 .07464 .08026 R Factors –  Rx-0.5Mx 31230.14 24281.98 21975.81 20123.21 18545.66 17154.34 15898.84 14747.97 13679.85 12677.12 11722.85 10805.63 9919.266 9063.293 8244.576 7473.146 6758.197 6105.576 5516.835 4989.600 4518.550 4097.619 3721.506 3385.470 3084.731 2814.788 2571.694 2351.922 2152.545 1971.319 1806.352 1656.094 1519.166 1394.248 1280.156 1175.812 1080.247 992.6412 912.2186 838.2759 770.1845 707.3517 649.2561 595.4561 545.5729 499.3020 456.3909 416.6207 379.7961 345.7256 314.2241 285.1149 258.2462 233.4832 210.6971 D – Factors Dx 1000000 852530.1 733141.6 630624.8 542503.5 466728.8 401550.3 345484.3 297249.5 255756.7 220062.6 189351.9 162927.1 140182.8 120600.1 103738.3 89219.53 76721.81 65966.66 56715.13 48759.05 41917.74 36034.45 30975.90 26626.91 22888.24 19674.09 16911.27 14535.82 12493.50 10737.45 9227.545 7929.374 6813.397 5853.983 5029.340 4320.447 3711.113 3187.440 2737.364 2350.609 2018.296 1732.754 1487.397 1276.571 1095.375 939.6704 805.8489 690.8694 592.0888 507.2529 434.3982 371.8275 318.1028 271.9834 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .08622 .09255 .09925 .10630 .11366 .12133 .12933 .13776 .14664 .15596 .16575 .17607 .18701 .19858 .21076 .22347 .23664 .25024 .26422 .27867 .29372 .30947 .32597 .34321 .36110 .37943 .39804 .41680 .43568 .45488 .47456 .49452 .51441 .53419 .55384 .57333 .59223 .61003 .62670 .64246 .65768 .67221 .68580 .69868 .71144 .72400 .73655 .74900 .76144 .77495 .78806 .80555 .82734 .86348 .93029 R– Factors  Rx-0.5Mx 189.7635 170.5608 152.9730 136.8940 122.2293 108.8901 96.78766 85.83068 75.92863 66.99703 58.95751 51.73541 45.25854 39.45969 34.27864 29.66179 25.56122 21.93301 18.73606 15.93084 13.47883 11.34325 9.489962 7.888007 6.509712 5.330621 4.328893 3.484531 2.778849 2.194126 1.713691 1.322512 1.007448 .7568149 .5600571 .4077611 .2917304 .2049453 .1413369 .09565851 .06349965 .04130608 .02631692 .01641880 .01002226 .005975909 .003474188 .001964942 .001078688 .0005724898 .0002923091 .0001423425 .00006436729 .00002527440 .000006174056 D - Factors Dx 232.4085 198.4614 169.3512 144.3913 122.9942 104.6613 88.96752 75.54739 64.07992 54.28584 45.92748 38.80230 32.73609 27.57438 23.18490 19.45394 16.28520 13.59746 11.32123 9.398653 7.779103 6.418376 5.277475 4.322804 3.525255 2.860112 2.306894 1.848605 1.470979 1.162015 .9109538 .7078775 .5444412 .4140781 .3111335 .2307124 .1684965 .1209482 .08526344 .05902632 .04013431 .02676469 .01747843 .01117743 .007004967 .004294347 .002571904 .001500874 .0008514762 .0004697654 .0002491120 .0001286292 .00006325510 .00002994002 .00001327336 71 Table C (16.4) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 16.4 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01125 .00300 .00270 .00262 .00265 .00276 .00291 .00313 .00339 .00373 .00415 .00466 .00525 .00588 .00650 .00706 .00755 .00796 .00830 .00863 .00896 .00932 .00967 .01006 .01048 .01096 .01150 .01212 .01281 .01356 .01436 .01522 .01615 .01716 .01824 .01944 .02073 .02214 .02368 .02537 .02724 .02931 .03160 .03412 .03689 .03988 .04313 .04659 .05031 .05431 .05862 .06324 .06817 .07340 .07895 R Factors –  Rx-0.5Mx 30210.60 23311.08 21049.36 19239.78 17703.90 16353.02 15136.82 14024.19 12993.33 12026.99 11108.36 10226.17 9374.256 8552.111 7766.397 7026.844 6342.333 5718.462 5156.634 4654.442 4206.636 3807.261 3451.119 3133.570 2849.953 2595.891 2367.550 2161.516 1974.953 1805.690 1651.896 1512.074 1384.891 1269.076 1163.490 1067.101 978.9780 898.3380 824.4386 756.6100 694.2537 636.8070 583.7754 534.7406 489.3437 447.2962 408.3586 372.3233 339.0051 308.2231 279.8027 253.5777 229.4053 207.1585 186.7167 D – Factors Dx 1000000 851065.3 730624.3 627379.8 538784.5 462732.9 397428.3 341350.4 293188.1 251828.8 216310.5 185803.7 159599.3 137083.6 117731.3 101096.6 86798.11 74511.33 63955.98 54891.96 47110.55 40430.95 34696.61 29774.63 25550.32 21925.08 18813.80 16144.00 13852.48 11885.72 10197.54 8748.503 7504.808 6437.505 5521.518 4735.558 4061.084 3482.336 2985.806 2559.796 2194.352 1880.893 1612.015 1381.377 1183.541 1013.806 868.2011 743.2785 636.1317 544.2408 465.4595 397.9226 340.0206 290.3917 247.8634 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .08484 .09110 .09773 .10470 .11198 .11957 .12749 .13584 .14463 .15387 .16358 .17381 .18467 .19616 .20825 .22089 .23399 .24751 .26141 .27580 .29078 .30648 .32292 .34012 .35797 .37628 .39486 .41360 .43248 .45168 .47137 .49136 .51128 .53110 .55080 .57034 .58930 .60717 .62390 .63973 .65501 .66961 .68327 .69621 .70903 .72166 .73428 .74680 .75932 .77291 .78610 .80370 .82564 .86208 .92955 R– Factors  Rx-0.5Mx 167.9632 150.7846 135.0727 120.7289 107.6652 95.79932 85.04902 75.33019 66.55972 58.66012 51.55973 45.19037 39.48637 34.38665 29.83661 25.78769 22.19655 19.02352 16.23156 13.78516 11.64979 9.792599 8.183144 6.793874 5.600209 4.580464 3.715303 2.987063 2.379277 1.876375 1.463744 1.128241 .8583986 .6440419 .4760006 .3461171 .2473035 .1735030 .1194911 .08076200 .05353667 .03477631 .02212525 .01378398 .008401911 .005002594 .002904184 .001640222 .0008991625 .0004765546 .0002430042 .0001181900 .00005338948 .00002094732 .000005114679 D - Factors Dx 211.4341 180.2405 153.5386 130.6844 111.1272 94.40070 80.10756 67.90701 57.50032 48.62818 41.07024 34.63899 29.17344 24.53125 20.59076 17.24757 14.41341 12.01391 9.985585 8.275582 6.837787 5.632023 4.622943 3.780168 3.077437 2.492499 2.006932 1.605470 1.275316 1.005718 .7870710 .6105607 .4687862 .3559257 .2669789 .1976306 .1440878 .1032498 .07266170 .05021594 .03408512 .02269157 .01479305 .009443876 .005908371 .003615863 .002161835 .001259405 .0007132582 .0003928334 .0002079578 .0001071947 .00005262382 .00002486521 .00001100460 72 Table C (16.6) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 16.6 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01120 .00295 .00265 .00257 .00259 .00270 .00285 .00306 .00332 .00365 .00407 .00457 .00515 .00578 .00639 .00695 .00742 .00783 .00817 .00848 .00881 .00916 .00951 .00988 .01029 .01076 .01129 .01190 .01257 .01330 .01409 .01493 .01584 .01683 .01789 .01906 .02033 .02170 .02322 .02487 .02670 .02874 .03099 .03347 .03619 .03914 .04233 .04575 .04942 .05335 .05760 .06217 .06703 .07220 .07768 R Factors –  Rx-0.5Mx 29248.31 22395.63 20176.59 18408.28 16912.32 15600.13 14421.50 13345.40 12350.11 11418.45 10533.80 9684.968 8865.848 8075.892 7321.560 6612.293 5956.668 5360.042 4823.680 4345.145 3919.256 3540.169 3202.788 2902.574 2634.983 2395.758 2181.177 1987.930 1813.275 1655.111 1511.666 1381.492 1263.304 1155.877 1058.119 969.0353 887.7365 813.4733 745.5367 683.2880 626.1578 573.6119 525.1815 480.4703 439.1384 400.9125 365.5657 332.9010 302.7430 274.9208 249.2699 225.6341 203.8788 183.8850 165.5393 D – Factors Dx 1000000 849605.5 728120.1 624157.0 535097.4 458777.9 393355.6 337272.8 289189.0 247967.8 212628.7 182327.9 156345.0 134058.1 114935.4 98526.44 84446.41 72368.18 62009.88 53130.38 45520.48 38999.32 33410.62 28621.89 24518.99 21003.99 17992.51 15412.78 13202.36 11308.47 9685.644 8295.089 7103.647 6082.943 5208.457 4459.398 3817.697 3268.019 2797.241 2394.022 2048.724 1753.055 1499.876 1283.077 1097.434 938.4346 802.2765 685.6615 585.8139 500.3319 427.1726 364.5646 310.9822 265.1362 225.9184 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .08350 .08968 .09624 .10314 .11035 .11786 .12570 .13397 .14268 .15184 .16146 .17160 .18238 .19379 .20580 .21836 .23138 .24483 .25867 .27298 .28790 .30353 .31992 .33708 .35489 .37317 .39173 .41045 .42932 .44852 .46823 .48823 .50819 .52804 .54779 .56738 .58641 .60433 .62113 .63702 .65237 .66703 .68075 .69376 .70664 .71934 .73203 .74462 .75721 .77088 .78415 .80187 .82396 .86070 .92882 R– Factors  Rx-0.5Mx 148.7326 133.3590 119.3178 106.5173 94.87571 84.31661 74.76402 66.14044 58.36955 51.38034 45.10725 39.48808 34.46305 29.97671 25.97953 22.42754 19.28154 16.50570 14.06667 11.93252 10.07233 8.456740 7.058608 5.853420 4.819342 3.937144 3.189708 2.561432 2.037806 1.605146 1.250646 .9628104 .7316300 .5482445 .4046861 .2938839 .2097077 .1469305 .1010536 .06820667 .04515106 .02928802 .01860710 .01157566 .007045777 .004189144 .002428478 .001369605 .0007497569 .0003968238 .0002020810 .00009816742 .00004429826 .00001736667 .000004238448 D - Factors Dx 192.3839 163.7195 139.2259 118.2989 100.4227 85.16105 72.14292 61.05050 51.60590 43.56839 36.73374 30.92841 26.00366 21.82835 18.29060 15.29460 12.75943 10.61704 8.809412 7.288302 6.011707 4.943119 4.050510 3.306410 2.687133 2.172648 1.746391 1.394651 1.105950 .8706597 .6802060 .5267564 .4037479 .3060195 .2291507 .1693374 .1232481 .08816510 .06193948 .04273247 .02895580 .01924375 .01252384 .007981498 .004984898 .003045474 .001817691 .001057103 .0005976584 .0003286012 .0001736562 .00008935996 .00004379317 .00002065715 .000009126556 73 Table C (16.8) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 16.8 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01115 .00291 .00261 .00252 .00254 .00264 .00279 .00299 .00324 .00357 .00398 .00448 .00506 .00568 .00628 .00683 .00730 .00770 .00803 .00835 .00867 .00901 .00935 .00971 .01011 .01057 .01108 .01168 .01234 .01306 .01383 .01465 .01554 .01651 .01755 .01870 .01994 .02129 .02277 .02440 .02619 .02819 .03040 .03284 .03552 .03842 .04157 .04493 .04855 .05243 .05662 .06113 .06593 .07103 .07645 R Factors –  Rx-0.5Mx 283391.3 215316.2 193535.9 176248.8 161672.0 148920.7 137493.8 127081.9 117468.5 108483.0 99960.46 91790.01 83911.22 76318.12 69073.41 62268.65 55986.71 50278.81 45156.29 40594.53 36542.43 32942.62 29745.18 26905.71 24379.89 22126.33 20108.91 18295.56 16659.74 15181.13 13842.58 12630.11 11531.30 10534.38 9628.832 8805.139 8054.765 7370.547 6745.713 6174.178 5650.524 5169.680 4727.204 4319.339 3942.871 3595.210 3274.205 2977.990 2704.905 2453.335 2221.731 2008.625 1812.753 1632.994 1468.286 D – Factors Dx 10000000 8481507 7256286 6209562 5314417 4548635 3893316 3332509 2852511 2441724 2090158 1789229 1531626 1311044 1122106 960259.0 821622.8 702901.8 601261.8 514282.0 439866.6 376207.0 321743.8 275156.4 235309.6 201230.9 172083.8 147158.4 125837.9 107601.8 92002.52 78658.93 67245.62 57484.68 49136.38 41997.75 35892.77 30672.26 26208.78 22392.40 19129.86 16341.04 13957.09 11919.23 10177.23 8687.821 7414.582 6325.983 5395.524 4600.318 3920.927 3340.532 2844.673 2421.149 2059.491 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .08220 .08831 .09480 .10163 .10876 .11619 .12396 .13214 .14077 .14985 .15939 .16945 .18015 .19147 .20341 .21588 .22883 .24221 .25597 .27022 .28507 .30065 .31698 .33409 .35186 .37011 .38864 .40735 .42621 .44541 .46512 .48515 .50513 .52502 .54481 .56446 .58354 .60153 .61839 .63433 .64975 .66448 .67826 .69133 .70427 .71704 .72979 .74246 .75512 .76887 .78221 .80004 .82228 .85931 .92808 R– Factors  Rx-0.5Mx 1317.611 1179.978 1054.451 940.1775 836.3973 742.4022 657.4894 580.9455 512.0697 450.2114 394.7711 345.1812 300.8979 261.4177 226.2914 195.1210 167.5518 143.2606 121.9467 103.3235 87.11381 73.05530 60.90606 50.44792 41.48696 33.85263 27.39341 21.97146 17.45893 13.73555 10.68906 8.218926 6.237770 4.668417 3.441630 2.496110 1.778828 1.244664 .8548766 .5762122 .3809086 .2467363 .1565330 .09724214 .05910408 .03509082 .02031341 .01144002 .006253773 .003305389 .001681037 .0008156316 .0003676696 .0001440272 .00003513464 D - Factors Dx 1750.785 1487.373 1262.686 1071.055 907.6502 768.3931 649.8182 548.9631 463.2430 390.4243 328.6141 276.2068 231.8286 194.2715 162.5069 135.6556 112.9761 93.84567 77.73446 64.20203 52.86593 43.39452 35.49761 28.92690 23.46875 18.94288 15.20036 12.11807 9.593102 7.539245 5.879976 4.545699 3.478218 2.631791 1.967339 1.451332 1.054508 .7530465 .5281391 .3637429 .2460525 .1632442 .1060574 .06747513 .04206989 .02565817 .01528785 .008875632 .005009460 .002749557 .001450573 .0007451573 .0003645584 .0001716670 .00007571450 74 Table C (17.0) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 17.0 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01110 .00286 .00256 .00247 .00249 .00258 .00273 .00293 .00317 .00350 .00390 .00439 .00496 .00558 .00618 .00672 .00719 .00758 .00791 .00821 .00853 .00886 .00919 .00955 .00994 .01039 .01089 .01147 .01212 .01282 .01358 .01438 .01525 .01620 .01722 .01834 .01956 .02088 .02234 .02393 .02570 .02766 .02983 .03223 .03487 .03773 .04083 .04414 .04771 .05154 .05567 .06012 .06486 .06990 .07525 R Factors –  Rx-0.5Mx 274793.1 207153.7 185767.8 168861.0 154651.4 142255.2 131172.3 121094.3 111805.4 103136.0 94922.52 87055.25 79474.23 72173.10 65212.68 58681.78 52660.46 47197.72 42303.61 37953.30 34096.42 30676.66 27645.12 24958.36 22573.20 20449.37 18551.82 16849.50 15316.71 13933.78 12684.16 11554.32 10532.29 9606.724 8767.525 8005.565 7312.672 6681.988 6107.053 5582.067 5101.877 4661.671 4257.236 3885.017 3541.971 3225.646 2934.004 2665.278 2417.897 2190.336 1981.138 1788.923 1612.503 1450.827 1302.899 D – Factors Dx 10000000 8467009 7231500 6177772 5278173 4509890 3853554 3292837 2813735 2404415 2054702 1755871 1500501 1282207 1095548 935929.5 799436.9 682752.6 583027.9 497833.4 425070.1 362930.5 309858.7 264539.3 225843.3 192805.4 164596.9 140515.3 119951.8 102393.4 87399.55 74595.81 63663.04 54329.10 46359.69 39556.73 33748.79 28790.82 24559.08 20947.05 17864.50 15234.07 12989.37 11073.84 9439.232 8044.054 6853.427 5837.221 4970.141 4230.385 3599.464 3061.411 2602.528 2211.269 1877.746 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .08093 .08698 .09339 .10015 .10721 .11456 .12225 .13036 .13891 .14791 .15736 .16735 .17796 .18921 .20106 .21346 .22633 .23963 .25333 .26751 .28230 .29781 .31409 .33115 .34888 .36710 .38561 .40430 .42315 .44234 .46206 .48211 .50211 .52204 .54187 .56157 .58071 .59875 .61567 .63168 .64715 .66194 .67579 .68892 .70192 .71475 .72758 .74031 .75303 .76687 .78029 .79822 .82061 .85794 .92735 R– Factors  Rx-0.5Mx 1167.765 1044.504 932.2439 830.1924 737.6441 653.9422 578.4374 510.4730 449.4056 394.6393 345.6260 301.8480 262.8104 228.0562 197.1783 169.8160 145.6489 124.3851 105.7539 89.49767 75.36822 63.13111 52.57069 43.49281 35.72524 29.11671 23.53310 18.85264 14.96267 11.75746 9.138610 7.018179 5.319882 3.976487 2.927821 2.120733 1.509343 1.054695 .7234193 .4869376 .3214468 .2079275 .1317255 .08171463 .04959562 .02940352 .01699689 .009558662 .005217984 .002754143 .001398841 .0006778915 .0003052589 .0001194847 .00002913425 D - Factors Dx 1593.554 1351.484 1145.364 969.8767 820.5034 693.4295 585.4203 493.7146 415.9094 349.9319 294.0288 246.7147 206.7210 172.9354 144.4121 120.3445 100.0535 82.96919 68.60775 56.56728 46.49963 38.10355 31.11621 25.31316 20.50178 16.51979 13.23333 10.53188 8.323165 6.530017 5.084157 3.923747 2.997189 2.263944 1.689470 1.244214 .9024747 .6433748 .4504510 .3097068 .2091419 .1385185 .08983970 .05705949 .03551505 .02162339 .01286180 .007454377 .004200103 .002301382 .001212056 .0006215670 .0003035736 .0001427056 .00006283332 75 Table C (17.2) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 17.2 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01106 .00282 .00252 .00243 .00244 .00253 .00267 .00287 .00311 .00342 .00383 .00431 .00488 .00548 .00608 .00662 .00708 .00747 .00779 .00809 .00839 .00872 .00904 .00939 .00977 .01021 .01070 .01127 .01190 .01259 .01333 .01413 .01498 .01590 .01690 .01801 .01920 .02049 .02192 .02349 .02522 .02715 .02928 .03164 .03424 .03706 .04011 .04337 .04689 .05067 .05475 .05914 .06382 .06880 .07408 R Factors –  Rx-0.5Mx 266653.9 199435.3 178428.8 161887.7 148030.4 135974.7 125221.4 115462.9 106484.3 98116.78 90198.39 82620.39 75323.35 68300.54 61610.94 55340.70 49567.15 44337.15 39659.55 35509.35 31836.86 28586.88 25711.48 23168.18 20914.89 18912.49 17126.93 15528.14 14091.26 12797.27 11630.15 10576.85 9625.805 8766.107 7988.051 7282.885 6642.785 6061.192 5531.939 5049.503 4608.981 4205.805 3835.987 3496.157 3183.437 2895.506 2630.435 2386.550 2162.366 1956.444 1767.412 1593.974 1435.016 1289.549 1156.642 D – Factors Dx 10000000 8452560 7206840 6146199 5242236 4471541 3814266 3253703 2775551 2367738 2019907 1723191 1470061 1254052 1069663 912256.3 777886.4 663213.9 565376.6 481937.5 410795.4 350144.0 298431.9 254348.9 216773.0 184746.1 157447.6 134182.6 114350.5 97445.34 83034.14 70748.98 60276.97 51351.69 43744.25 37261.39 31736.23 27027.72 23015.77 19597.23 16684.80 14203.79 12090.23 10289.71 8755.877 7448.970 6335.593 5386.962 4578.938 3890.757 3304.839 2806.030 2381.356 2019.895 1712.310 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .07970 .08568 .09203 .09871 .10570 .11298 .12059 .12862 .13710 .14601 .15539 .16529 .17582 .18699 .19877 .21109 .22388 .23711 .25073 .26485 .27957 .29502 .31125 .32826 .34595 .36413 .38262 .40129 .42012 .43931 .45904 .47910 .49913 .51909 .53896 .55871 .57790 .59601 .61298 .62904 .64458 .65943 .67334 .68652 .69959 .71248 .72537 .73817 .75097 .76488 .77837 .79642 .81895 .85657 .92662 R– Factors  Rx-0.5Mx 1035.403 924.9734 824.5425 733.3739 650.8133 576.2517 509.0897 448.7226 394.5603 346.0569 302.7113 264.0514 229.6270 199.0233 171.8712 147.8443 126.6529 108.0334 91.74216 77.54776 65.22784 54.57295 45.39081 37.50868 30.77355 25.05130 20.22318 16.18162 12.82733 10.06737 7.815478 5.994711 4.538463 3.388157 2.491489 1.802364 1.281079 .8939973 .6123662 .4116223 .2713517 .1752776 .1108841 .06868810 .04162995 .02464577 .01422636 .007989238 .004355136 .002295563 .001164389 .0005635927 .0002535234 .00009915605 .00002416637 D - Factors Dx 1450.676 1228.211 1039.115 878.4055 741.8518 625.8890 527.4982 444.1068 373.4810 313.6979 263.1335 220.4142 184.3688 153.9731 128.3580 106.7834 88.62737 73.36871 60.56552 49.85123 40.90894 33.46512 27.28173 22.15592 17.91403 14.41001 11.52358 9.155510 7.223094 5.657275 4.397139 3.387744 2.583342 1.948013 1.451225 1.066934 .7725664 .5498232 .3842951 .2637705 .1778176 .1175709 .07612347 .04826545 .02999019 .01822841 .01082393 .006262574 .003522571 .001926845 .001013069 .0005186358 .0002528697 .0001186675 .00005216020 76 Table C (17.4) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 17.4 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01101 .00278 .00248 .00238 .00239 .00248 .00262 .00281 .00304 .00335 .00375 .00423 .00479 .00539 .00598 .00652 .00697 .00736 .00767 .00796 .00826 .00858 .00890 .00924 .00961 .01004 .01052 .01108 .01170 .01237 .01310 .01388 .01471 .01562 .01660 .01768 .01885 .02012 .02152 .02306 .02476 .02665 .02875 .03108 .03364 .03641 .03941 .04263 .04610 .04983 .05385 .05819 .06281 .06773 .07295 R Factors –  Rx-0.5Mx 258942.2 192130.1 171489.0 155299.5 141780.8 130051.7 119614.3 110161.7 101479.9 93401.01 85764.49 78462.67 71436.62 64679.25 58247.77 52225.76 46687.90 41678.99 37206.73 33245.98 29747.78 26657.97 23929.60 21521.15 19391.60 17502.90 15822.02 14319.83 12972.30 11761.00 10670.47 9688.098 8802.726 8003.861 7282.179 6629.291 6037.706 5501.151 5013.742 4570.218 4165.916 3796.502 3458.196 3147.810 2862.621 2600.431 2359.414 2137.988 1934.747 1748.335 1577.461 1420.907 1277.629 1146.699 1027.244 D – Factors Dx 10000000 8438160 7182306 6114841 5206605 4433583 3775445 3215100 2737949 2331682 1985759 1691173 1440289 1226561 1044432 889220.8 756952.1 644266.2 548288.4 466575.1 397023.2 337828.7 287444.9 244567.5 208081.5 177036.7 150620.3 128145.4 109019.5 92744.25 78893.66 67106.58 57076.31 48542.12 41280.46 35102.83 29846.80 25375.31 21571.84 18336.47 15584.81 13244.76 11254.71 9562.296 8123.035 6898.814 5857.671 4972.114 4219.116 3578.907 3034.772 2572.336 2179.311 1845.368 1561.695 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .07851 .08442 .09070 .09731 .10423 .11143 .11897 .12693 .13532 .14416 .15346 .16328 .17373 .18482 .19652 .20876 .22148 .23464 .24819 .26224 .27689 .29228 .30845 .32542 .34307 .36121 .37967 .39832 .41714 .43633 .45606 .47613 .49618 .51617 .53608 .55588 .57512 .59329 .61031 .62644 .64203 .65695 .67091 .68415 .69728 .71023 .72319 .73605 .74892 .76291 .77647 .79462 .81730 .85520 .92589 R– Factors  Rx-0.5Mx 918.4329 819.4641 729.5842 648.1099 574.4336 507.9916 448.2303 394.5934 346.5394 303.5685 265.2227 231.0715 200.7056 173.7481 149.8648 128.7601 110.1721 93.86311 79.61359 67.21574 56.47036 47.19032 39.20419 32.35827 26.51663 21.56034 17.38427 13.89338 11.00015 8.622901 6.685983 5.122076 3.873016 2.887759 2.120834 1.532259 1.087671 .7580174 .5185209 .3480637 .2291346 .1478005 .09336937 .05775625 .03495463 .02066437 .01191120 .006679611 .003636125 .001913949 .0009695420 .0004687152 .0002106233 .00008231230 .00002005201 D - Factors Dx 1320.820 1116.364 942.8791 795.6955 670.8548 565.0257 475.3915 399.5557 335.4424 281.2681 235.5291 196.9552 164.4655 137.1172 114.1115 94.76976 78.52237 64.89271 53.47737 43.94201 35.99829 29.39785 23.92515 19.39689 15.65651 12.57261 10.03710 7.960911 6.269934 4.902375 3.803899 2.925693 2.227203 1.676598 1.246900 .9151531 .6615332 .4700006 .3279440 .2247091 .1512268 .09981901 .06451957 .04083841 .02533210 .01537094 .009111626 .005262879 .002955220 .001613750 .0008470087 .0004328835 .0002107002 .00009870962 .00004331381 77 Table C (17.6) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 17.6 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01097 .00274 .00244 .00234 .00235 .00243 .00256 .00275 .00298 .00329 .00368 .00415 .00471 .00531 .00589 .00642 .00687 .00725 .00756 .00785 .00814 .00845 .00876 .00909 .00946 .00987 .01034 .01089 .01150 .01216 .01288 .01364 .01445 .01534 .01630 .01736 .01851 .01976 .02113 .02264 .02431 .02617 .02824 .03053 .03305 .03578 .03874 .04192 .04533 .04901 .05298 .05726 .06183 .06669 .07185 R Factors –  Rx-0.5Mx 251629.0 185210.0 164921.0 149069.8 135876.4 124461.1 114326.5 105167.0 96769.26 88966.44 81599.33 74561.31 67794.00 61289.93 55104.62 49319.11 44005.57 39206.78 34929.38 31148.11 27814.71 24876.09 22286.26 20004.64 17991.23 16209.06 14626.09 13214.10 11949.83 10815.47 9796.075 8879.465 8054.882 7312.230 6642.553 6037.810 5490.831 4995.617 4546.555 4138.633 3767.419 3428.801 3119.198 2835.590 2575.404 2336.560 2117.329 1916.216 1731.892 1563.077 1408.559 1267.195 1138.003 1020.114 912.7119 D – Factors Dx 10000000 8423810 7157897 6083696 5171276 4396010 3737083 3177020 2700919 2296235 1952245 1659803 1411168 1199718 1019838 866804.6 736615.5 625890.8 531744.5 451727.2 383735.0 325966.4 276880.0 235177.9 199752.4 169661.2 144099.9 122389.5 103945.6 88277.39 74966.18 63657.44 54050.62 45890.66 38959.27 33072.67 28072.80 23826.49 20220.72 17158.76 14559.03 12351.96 10478.20 8887.416 7536.894 6390.124 5416.523 4589.840 3888.111 3292.520 2787.179 2358.453 1994.709 1686.181 1424.551 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .07735 .08319 .08940 .09595 .10279 .10993 .11740 .12527 .13360 .14235 .15157 .16131 .17169 .18270 .19432 .20649 .21913 .23222 .24569 .25967 .27426 .28959 .30571 .32262 .34023 .35834 .37677 .39540 .41420 .43338 .45311 .47320 .49327 .51329 .53323 .55308 .57238 .59059 .60767 .62385 .63951 .65448 .66850 .68180 .69499 .70800 .72102 .73395 .74688 .76094 .77458 .79284 .81566 .85384 .92517 R– Factors  Rx-0.5Mx 815.0194 726.2908 645.8258 572.9897 507.2194 447.9928 394.7989 347.1261 304.4775 266.3956 232.4620 202.2840 175.4894 151.7363 130.7216 112.1780 95.86857 81.57897 69.11151 58.27954 48.90466 40.81965 33.87169 27.92399 22.85582 18.56171 14.94856 11.93243 9.436167 7.387966 5.721483 4.377812 3.306152 2.462018 1.805874 1.303032 .9237455 .6429176 .4391924 .2944099 .1935454 .1246694 .07864558 .04857935 .02935887 .01733158 .009975936 .005586427 .003036779 .001596280 .0008075567 .0003899338 .0001750382 .00006835157 .00001664341 D - Factors Dx 1202.780 1014.867 855.6973 720.8948 606.7562 510.1698 428.5078 359.5385 301.3330 252.2378 210.8604 176.0268 146.7394 122.1306 101.4665 84.12480 69.58385 57.40791 47.22877 38.74158 31.68400 25.83060 20.98622 16.98527 13.68662 10.97205 8.744420 6.923829 5.443865 4.249244 3.291508 2.527292 1.920645 1.443369 1.071619 .7851697 .5666073 .4018738 .2799315 .1914844 .1286478 .08477107 .05469992 .03456407 .02140365 .01296516 .007672452 .004424075 .002479988 .001351938 .0007083849 .0003614208 .0001756175 .00008213404 .00003597915 78 Table C (17.8) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 17.8 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01093 .00271 .00240 .00230 .00230 .00238 .00251 .00270 .00292 .00322 .00361 .00408 .00463 .00522 .00580 .00633 .00677 .00714 .00745 .00773 .00802 .00832 .00863 .00895 .00931 .00972 .01018 .01072 .01131 .01196 .01266 .01340 .01420 .01508 .01602 .01706 .01819 .01941 .02076 .02224 .02388 .02571 .02774 .02999 .03248 .03517 .03809 .04122 .04459 .04822 .05214 .05637 .06088 .06568 .07078 R Factors –  Rx-0.5Mx 244687.7 178649.0 158699.5 143174.1 130293.6 119179.5 109335.7 100457.1 92331.40 84792.73 77683.24 70897.36 64377.20 58114.98 52164.53 46604.50 41504.54 36905.57 32813.17 29202.01 26024.55 23228.72 20769.50 18607.20 16702.88 15020.59 13529.23 12201.49 11014.86 9952.124 8998.837 8143.236 7374.950 6684.268 6062.590 5502.208 4996.261 4539.014 4125.111 3749.780 3408.807 3098.293 2814.843 2555.601 2318.133 2100.471 1900.982 1718.249 1551.017 1398.083 1258.303 1130.608 1014.075 907.8915 811.2918 D – Factors Dx 10000000 8409508 7133613 6052762 5136247 4358819 3699175 3139454 2664451 2261385 1919352 1629067 1382685 1173507 995862.7 844990.2 716858.3 608069.3 515726.7 437375.9 370913.0 314539.7 266720.4 226163.9 191770.1 162604.8 137872.1 116901.2 99115.80 84032.71 71240.39 60390.99 51190.07 43388.17 36772.23 31163.08 26406.99 22374.60 18956.31 16058.51 13602.35 11520.71 9756.457 8261.195 6993.938 5919.714 5009.266 4237.532 3583.572 3029.479 2560.156 2162.672 1826.018 1540.962 1299.654 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .07621 .08200 .08814 .09462 .10140 .10846 .11586 .12366 .13191 .14059 .14973 .15939 .16969 .18062 .19216 .20426 .21683 .22984 .24325 .25715 .27168 .28695 .30301 .31987 .33743 .35551 .37391 .39251 .41130 .43047 .45021 .47031 .49040 .51044 .53042 .55031 .56966 .58792 .60506 .62129 .63700 .65203 .66611 .67946 .69271 .70578 .71886 .73186 .74485 .75899 .77270 .79106 .81402 .85249 .92445 R– Factors  Rx-0.5Mx 723.5514 643.9760 571.9148 506.7790 448.0465 395.2341 347.8702 305.4843 267.6207 233.8608 203.8219 177.1464 153.4957 132.5596 114.0633 97.76483 83.45032 70.92627 60.01470 50.54800 42.36637 35.32041 29.27387 24.10502 19.70663 15.98513 12.85812 10.25143 8.097048 6.331839 4.897620 3.742837 2.823117 2.099685 1.538156 1.108434 .7847648 .5454615 .3721142 .2491031 .1635342 .1051908 .06626414 .04087326 .02466660 .01454086 .008357724 .004673622 .002537024 .001331757 .0006728479 .0003244967 .0001455113 .00005677667 .00001381863 D - Factors Dx 1095.464 922.7476 776.7047 653.2354 548.8758 460.7195 386.3159 323.5872 270.7414 226.2456 188.8109 157.3522 130.9492 108.8034 90.24081 74.69065 61.67550 50.79699 41.71910 34.16391 27.89281 22.70120 18.41241 14.87685 11.96731 9.577455 7.620010 6.023278 4.727765 3.684022 2.848837 2.183686 1.656700 1.242899 .9212156 .6738238 .4854305 .3437135 .2390126 .1632166 .1094701 .07201164 .04638779 .02926199 .01808960 .01093908 .006462482 .003720057 .002081799 .001132943 .0005926285 .0003018481 .0001464216 .00006836323 .00002989594 79 Table C (18.0) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 18.0 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01089 .00267 .00236 .00226 .00226 .00234 .00246 .00264 .00287 .00316 .00354 .00400 .00455 .00514 .00571 .00623 .00668 .00704 .00734 .00762 .00790 .00820 .00850 .00881 .00916 .00956 .01001 .01054 .01112 .01176 .01245 .01318 .01396 .01482 .01575 .01677 .01787 .01907 .02040 .02185 .02346 .02526 .02726 .02948 .03193 .03458 .03746 .04054 .04387 .04745 .05132 .05550 .05995 .06470 .06974 R Factors –  Rx-0.5Mx 238093.9 172423.3 152801.4 137589.8 125010.5 114185.9 104621.1 96012.05 88147.05 80861.27 73998.26 67453.47 61169.52 55138.33 49412.09 44067.10 39170.63 34761.75 30845.10 27395.26 24365.41 21704.50 19368.47 17318.52 15516.71 13928.10 12522.51 11273.51 10159.32 9163.282 8271.458 7472.484 6756.362 6113.752 5536.398 5016.911 4548.728 4126.364 3744.713 3399.231 3085.910 2801.053 2541.446 2304.385 2087.567 1889.134 1707.539 1541.444 1389.665 1251.065 1124.573 1009.183 904.0324 808.3574 721.4433 D – Factors Dx 10000000 8395254 7109451 6022037 5101513 4322005 3661716 3102396 2628537 2227123 1887067 1598951 1354823 1147911 972490.7 823760.5 697663.3 590784.2 500217.3 423503.7 358540.1 303531.9 256949.9 217509.8 184119.4 155853.1 131923.4 111667.7 94518.06 79998.82 67705.63 57297.27 48485.37 41026.05 34711.35 29366.71 24842.60 21013.42 17772.91 15030.50 12709.99 10746.67 9085.525 7680.050 6490.920 5484.644 4633.243 3912.797 3303.343 2787.846 2351.964 1983.436 1671.844 1408.464 1185.891 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .07511 .08083 .08691 .09333 .10004 .10703 .11435 .12208 .13026 .13886 .14793 .15751 .16773 .17858 .19005 .20207 .21457 .22751 .24084 .25468 .26914 .28435 .30035 .31716 .33468 .35272 .37109 .38967 .40844 .42760 .44734 .46745 .48755 .50762 .52764 .54757 .56697 .58528 .60247 .61876 .63452 .64961 .66374 .67715 .69045 .70358 .71673 .72978 .74284 .75706 .77083 .78930 .81240 .85114 .92373 R– Factors  Rx-0.5Mx 642.6140 571.2231 506.6661 448.3970 395.9317 348.8232 306.6365 268.9389 235.3127 205.3745 178.7750 155.1881 134.3058 115.8468 99.56202 85.23258 72.66514 61.68517 52.13246 43.85648 36.71410 30.57185 25.30823 20.81493 16.99669 13.77051 11.06345 8.809964 6.950103 5.428350 4.193668 3.200936 2.411387 1.791219 1.310525 .9431852 .6668968 .4629191 .3153770 .2108330 .1382188 .08878283 .05584917 .03440022 .02073069 .01220329 .007004194 .003911193 .002120179 .001111419 .0005607869 .0002701263 .0001210035 .00004717681 .00001147690 D - Factors Dx 997.8808 839.1252 705.1201 592.0251 496.6012 416.1344 348.3396 291.2829 243.2997 202.9693 169.0988 140.6855 116.8807 96.94957 80.27300 66.32787 54.67714 44.95670 36.85993 30.13357 24.56058 19.95530 16.15785 13.03308 10.46637 8.362050 6.641734 5.241096 4.106846 3.194759 2.466304 1.887263 1.429386 1.070545 .7921246 .5784180 .4159928 .2940483 .2041296 .1391596 .09317668 .06118964 .03934977 .02478025 .01529305 .009232286 .005444913 .003128993 .001748063 .0009497069 .0004959379 .0002521718 .0001221171 .00005691899 .00002484907 80 Table C (18.2) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 18.2 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01085 .00264 .00233 .00222 .00222 .00230 .00242 .00259 .00281 .00310 .00348 .00393 .00447 .00506 .00563 .00615 .00658 .00694 .00724 .00751 .00779 .00808 .00837 .00868 .00902 .00941 .00985 .01037 .01094 .01157 .01225 .01296 .01373 .01458 .01548 .01648 .01757 .01875 .02005 .02148 .02306 .02483 .02680 .02898 .03139 .03400 .03685 .03989 .04317 .04670 .05053 .05465 .05905 .06374 .06873 R Factors –  Rx-0.5Mx 231825.1 166511.2 147205.4 132296.4 120007.0 109460.9 100164.1 91813.60 84198.52 77154.99 70527.92 64213.77 58155.70 52345.29 46833.19 41693.40 36990.89 32762.96 29013.32 25716.53 22826.49 20293.14 18073.36 16129.23 14423.79 12923.10 11597.86 10422.48 9375.901 8442.025 7607.376 6860.988 6193.224 5595.103 5058.699 4576.930 4143.518 3753.221 3401.169 3083.035 2795.012 2533.591 2295.728 2078.867 1880.829 1699.857 1534.490 1383.463 1245.657 1120.004 1005.495 901.1883 806.2742 720.0380 641.8115 D – Factors Dx 10000000 8381049 7085413 5991520 5067073 4285563 3624698 3065836 2593166 2193436 1855379 1569441 1327569 1122916 949705.3 803098.7 679013.4 574018.5 485199.4 410093.9 346599.8 292927.1 247553.0 209200.6 176786.2 149392.5 126240.8 106676.8 90140.86 76164.92 64351.81 54366.87 45927.81 38796.20 32769.18 27676.67 23373.31 19737.15 16665.21 14069.87 11877.54 10025.81 8461.752 7140.668 6024.841 5082.207 4286.013 3613.435 3045.448 2565.847 2161.012 1819.321 1530.916 1287.555 1082.255 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .07404 .07970 .08572 .09207 .09871 .10563 .11289 .12055 .12865 .13718 .14616 .15568 .16582 .17659 .18798 .19993 .21235 .22522 .23849 .25226 .26665 .28179 .29774 .31450 .33197 .34997 .36831 .38687 .40562 .42477 .44451 .46462 .48475 .50484 .52489 .54486 .56430 .58267 .59991 .61624 .63206 .64721 .66139 .67485 .68821 .70140 .71460 .72772 .74085 .75513 .76897 .78754 .81078 .84980 .92301 R– Factors  Rx-0.5Mx 570.9640 506.8941 449.0405 396.8968 350.0144 307.9801 270.3925 236.8538 206.9811 180.4237 156.8623 135.9998 117.5562 101.2762 86.93413 74.33199 63.29505 53.66591 45.30033 38.06315 31.82617 26.47014 21.88673 17.97956 14.66398 11.86640 9.522213 7.573512 5.967449 4.655198 3.591989 2.738323 2.060329 1.528532 1.116918 .8028146 .5669037 .3929866 .2673719 .1784968 .1168580 .07495719 .04708562 .02896123 .01742821 .01024469 .005871694 .003274165 .001772379 .0009278275 .0004675363 .0002249366 .0001006552 .00003921246 .000009535012 D - Factors Dx 909.1339 763.2038 640.2379 536.6398 449.3814 375.9286 314.1516 262.2502 218.6789 182.1211 151.4729 125.8081 104.3438 86.40403 71.42038 58.91328 48.48277 39.79611 32.57357 26.58434 21.63109 17.54538 14.18249 11.42038 9.155751 7.302562 5.790399 4.561563 3.568326 2.771141 2.135658 1.631481 1.233570 .9223243 .6812974 .4966490 .3565809 .2516260 .1743843 .1186804 .07933004 .05200832 .03338887 .02099083 .01293250 .007794035 .004588899 .002632611 .001468262 .0007963441 .0004151481 .0002107351 .0001018782 .00004740525 .00002066065 81 Table C (18.4) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 18.4 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01081 .00261 .00229 .00219 .00218 .00225 .00237 .00254 .00276 .00304 .00341 .00387 .00440 .00498 .00555 .00606 .00649 .00685 .00714 .00741 .00768 .00797 .00825 .00855 .00889 .00927 .00970 .01021 .01077 .01139 .01205 .01275 .01351 .01434 .01523 .01621 .01727 .01843 .01971 .02111 .02267 .02441 .02635 .02850 .03087 .03345 .03625 .03925 .04249 .04598 .04975 .05383 .05818 .06281 .06774 R Factors –  Rx-0.5Mx 225860.4 160892.2 141891.8 127274.7 115264.6 104986.4 95947.25 87844.99 80469.63 73658.25 67257.14 61163.75 55321.74 49722.44 44414.96 39471.06 34953.51 30897.90 27307.07 24155.56 21397.98 18985.30 16875.27 15030.87 13416.08 11997.92 10747.99 9641.481 8658.049 7782.121 7000.685 6303.154 5680.241 5123.313 4624.759 4177.795 3776.416 3415.610 3090.735 2797.671 2532.799 2292.794 2074.772 1876.314 1695.362 1530.254 1379.610 1242.234 1117.070 1003.113 899.4156 805.0943 719.3906 641.6353 571.2041 D – Factors Dx 10000000 8366892 7061496 5961209 5032922 4249490 3588116 3029767 2558330 2160314 1824276 1540524 1300907 1098505 927491.0 782988.7 660892.4 557755.8 470656.6 397130.3 335076.3 282709.8 238514.7 201222.2 169756.7 143209.9 120811.9 101916.8 85973.25 72520.77 61169.36 51590.93 43509.14 36691.02 30938.69 26086.51 21993.18 18540.35 15628.24 13172.10 11100.88 9354.410 7881.753 6639.986 5592.934 4709.905 3965.328 3337.426 2808.073 2361.858 1985.847 1669.028 1402.076 1177.205 987.8281 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .07300 .07860 .08455 .09084 .09741 .10427 .11146 .11904 .12707 .13553 .14444 .15388 .16394 .17464 .18596 .19783 .21018 .22297 .23617 .24987 .26420 .27928 .29517 .31188 .32931 .34727 .36558 .38411 .40284 .42198 .44171 .46183 .48197 .50209 .52216 .54217 .56167 .58008 .59737 .61375 .62963 .64482 .65906 .67258 .68599 .69923 .71250 .72568 .73886 .75322 .76713 .78579 .80917 .84846 .92230 R– Factors  Rx-0.5Mx 507.5088 449.9898 398.1263 351.4487 309.5415 272.0226 238.5219 208.6738 182.1273 158.5613 137.6845 119.2260 102.9313 88.56863 75.93373 64.84733 55.15160 46.70457 39.37642 33.04579 27.59784 22.92603 18.93377 15.53528 12.65536 10.22874 8.198203 6.512585 5.125290 3.993377 3.077567 2.343277 1.760909 1.304762 .9521997 .6835406 .4820486 .3337194 .2267425 .1511659 .09882843 .06330383 .03970934 .02438968 .01465634 .008603095 .004923835 .002741745 .001482095 .0007748049 .0003899140 .0001873655 .00008375490 .00003260287 .000007924179 D - Factors Dx 828.4102 694.2627 581.4207 486.5167 406.7202 339.6658 283.3684 236.1532 196.5852 163.4443 135.7095 112.5251 93.16941 77.02055 63.55658 52.33804 42.99891 35.23517 28.79167 23.45812 19.05511 15.42984 12.45137 10.00946 8.011063 6.378773 5.049358 3.971066 3.101157 2.404272 1.849790 1.410713 1.064844 .7948254 .5861255 .4265493 .3057339 .2153807 .1490131 .1012422 .06755947 .04421678 .02833882 .01778589 .01093942 .006581725 .003868581 .002215622 .001233611 .0006679459 .0003476236 .0001761606 .00008501961 .00003949391 .00001718357 82 Table C (18.6) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 18.6 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01078 .00257 .00226 .00215 .00214 .00221 .00233 .00249 .00270 .00299 .00335 .00380 .00433 .00491 .00547 .00598 .00640 .00676 .00705 .00731 .00757 .00786 .00813 .00843 .00876 .00913 .00956 .01006 .01060 .01121 .01186 .01255 .01329 .01411 .01498 .01595 .01699 .01813 .01938 .02076 .02229 .02401 .02591 .02803 .03037 .03291 .03567 .03864 .04183 .04527 .04900 .05303 .05733 .06191 .06678 R Factors –  Rx-0.5Mx 220180.9 155548.0 136842.7 122507.2 110766.3 100746.0 91954.58 84090.78 76945.47 70356.68 64172.05 58290.05 52654.85 47257.49 42145.61 37388.82 33047.72 29156.29 25716.52 22702.97 20070.97 17772.47 15766.11 14015.73 12486.26 11145.63 9966.303 8924.266 7999.833 7177.955 6446.066 5793.950 5212.657 4693.887 4230.335 3815.503 3443.646 3109.975 2810.063 2539.991 2296.318 2075.891 1875.980 1694.296 1528.895 1378.206 1240.923 1115.919 1002.198 898.8121 804.8726 719.5513 642.1378 572.0056 508.5715 D – Factors Dx 10000000 8352782 7037700 5931102 4999059 4213780 3551964 2994183 2524019 2127747 1793744 1512187 1274825 1074666 905832.5 763415.0 643284.3 541980.0 456573.2 384597.3 323954.5 272865.2 229820.9 193560.7 163017.9 137293.0 115625.1 97376.72 82004.89 69056.70 58149.28 48961.06 41221.61 34703.33 29213.28 24590.16 20696.67 17417.97 14657.39 12333.00 10376.19 8728.989 7342.389 6175.167 5192.641 4365.437 3669.118 3082.913 2589.554 2174.390 1825.141 1531.375 1284.270 1076.474 901.7790 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .07198 .07752 .08342 .08964 .09615 .10294 .11006 .11758 .12553 .13392 .14276 .15212 .16211 .17273 .18397 .19577 .20805 .22077 .23390 .24753 .26179 .27681 .29264 .30930 .32668 .34460 .36288 .38138 .40010 .41922 .43895 .45907 .47923 .49936 .51947 .53952 .55906 .57752 .59485 .61129 .62721 .64246 .65675 .67032 .68378 .69708 .71041 .72365 .73689 .75132 .76529 .78406 .80756 .84713 .92159 R– Factors  Rx-0.5Mx 451.2872 399.6324 353.1235 311.3253 273.8532 240.3539 210.4862 183.9141 160.3160 139.3980 120.8942 104.5576 90.15701 77.48208 66.34774 56.59184 48.07180 40.65956 34.23830 28.69903 23.93891 19.86273 16.38437 13.42748 10.92526 8.819800 7.060450 5.601983 4.403317 3.426681 2.637611 2.005825 1.505455 1.114085 .8120169 .5821618 .4100178 .2834757 .1923450 .1280585 .08360589 .05347844 .03349882 .02054603 .01232911 .007226775 .004130264 .002296615 .001239741 .0006472214 .0003252805 .0001561186 .00006971404 .00002711587 .000006587540 D - Factors Dx 754.9725 631.6501 528.0928 441.1483 368.1710 306.9536 255.6462 212.6908 176.7554 146.7096 121.6091 100.6636 83.20764 68.66945 56.56978 46.50593 38.14305 31.20336 25.45416 20.70390 16.78949 13.57233 10.93395 8.774812 7.011068 5.573118 4.404172 3.457819 2.695789 2.086473 1.602576 1.220118 .9194248 .6851236 .5043765 .3664380 .2622055 .1844047 .1273669 .08638950 .05755095 .03760282 .02405925 .01507450 .009256112 .005559569 .003262271 .001865224 .001036766 .0005604162 .0002911694 .0001473032 .00007097241 .00003291300 .00001429611 83 Table C (18.8) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 18.8 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01074 .00254 .00223 .00212 .00211 .00217 .00228 .00245 .00265 .00293 .00329 .00374 .00426 .00483 .00539 .00590 .00632 .00667 .00695 .00721 .00747 .00775 .00802 .00831 .00863 .00900 .00941 .00990 .01044 .01104 .01168 .01236 .01309 .01388 .01474 .01569 .01671 .01783 .01907 .02042 .02193 .02361 .02549 .02758 .02988 .03239 .03512 .03804 .04119 .04459 .04827 .05225 .05650 .06103 .06585 R Factors –  Rx-0.5Mx 214768.7 150461.2 132041.3 117977.8 106496.4 96724.50 88171.43 80536.79 73612.33 67237.06 61259.95 55580.46 50143.27 44939.17 40014.35 35436.34 31263.66 27528.71 24232.70 21350.23 18837.34 16646.93 14738.55 13076.86 11627.71 10359.95 9246.853 8265.182 7395.900 6624.460 5938.728 5328.846 4786.191 4302.785 3871.617 3486.462 3141.825 2833.132 2556.162 2307.184 2082.930 1880.409 1697.037 1530.649 1379.407 1241.828 1116.678 1002.892 899.5304 805.7025 720.5734 643.3671 573.4182 510.1406 452.9894 D – Factors Dx 10000000 8338721 7014024 5901197 4965480 4178429 3516236 2959076 2490225 2095725 1763774 1484418 1249308 1051382 884715.0 744362.4 626173.8 526676.0 442933.9 372480.0 313219.7 263379.1 221457.8 186203.1 156557.3 131629.9 110669.1 93046.03 78225.92 65763.52 55283.03 46469.34 39057.90 32826.41 27586.77 23181.96 19478.59 16365.25 13748.33 11548.63 9699.913 8146.332 6840.752 5743.590 4821.600 4046.681 3395.480 2848.190 2388.366 2002.081 1677.679 1405.278 1176.536 984.5116 823.3520 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .07099 .07647 .08231 .08847 .09492 .10165 .10870 .11614 .12403 .13234 .14111 .15040 .16031 .17086 .18203 .19375 .20596 .21861 .23167 .24523 .25943 .27438 .29016 .30676 .32410 .34198 .36022 .37870 .39739 .41650 .43622 .45635 .47652 .49667 .51681 .53689 .55647 .57498 .59236 .60884 .62482 .64012 .65446 .66807 .68159 .69495 .70833 .72163 .73494 .74943 .76347 .78233 .80597 .84580 .92088 R– Factors  Rx-0.5Mx 401.4538 355.0501 313.3294 275.8886 242.3715 212.4515 185.8145 162.1514 141.1676 122.5944 106.1888 91.72578 78.99523 67.80632 57.99141 49.40377 41.91463 35.40851 29.78026 24.93201 20.77167 17.21415 14.18266 11.60926 9.434585 7.607264 6.082448 4.820164 3.784186 2.941289 2.261228 1.717483 1.287444 .9515572 .6926787 .4959670 .3488547 .2408687 .1632147 .1085160 .07074942 .04519172 .02826820 .01731339 .01037458 .006072501 .003465659 .001924348 .001037337 .0005408145 .0002714453 .0001301233 .00005804510 .00002255935 .000005478073 D - Factors Dx 688.1527 574.7758 479.7339 400.0764 333.3314 277.4390 230.6760 191.5932 158.9543 131.7124 108.9939 90.06931 74.32516 61.23567 50.36091 41.33194 33.84239 27.63855 22.50821 18.27690 14.79640 11.94102 9.603557 7.694160 6.137278 4.870327 3.842310 3.011609 2.343961 1.811113 1.388736 1.055532 .7940609 .5907106 .4341391 .3148784 .2249326 .1579250 .1088940 .07373545 .04903838 .03198691 .02043159 .01278001 .007834029 .004697491 .002751776 .001570697 .0008715862 .0004703363 .0002439562 .0001232102 .00005926416 .00002743711 .00001189753 84 Table C (19.0) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 19.0 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01071 .00251 .00220 .00208 .00207 .00213 .00224 .00240 .00260 .00288 .00324 .00368 .00420 .00476 .00531 .00582 .00624 .00658 .00686 .00712 .00737 .00764 .00791 .00819 .00851 .00887 .00928 .00976 .01029 .01087 .01150 .01217 .01288 .01367 .01451 .01544 .01645 .01755 .01876 .02009 .02157 .02323 .02508 .02714 .02941 .03188 .03457 .03746 .04057 .04392 .04756 .05149 .05569 .06017 .06494 R Factors –  Rx-0.5Mx 209607.5 145616.0 127472.2 113671.5 102440.5 92907.94 84584.24 77169.94 70457.61 64287.23 58509.12 53023.72 47776.21 42757.13 38011.29 33604.19 29592.32 26006.58 22847.45 20089.57 17689.69 15601.66 13785.90 12207.92 10834.43 9635.175 8584.235 7659.118 6841.413 6117.062 5474.348 4903.760 4396.992 3946.375 3545.181 3187.448 2867.922 2582.232 2326.354 2096.738 1890.279 1704.142 1535.880 1383.445 1245.102 1119.447 1005.317 901.7061 807.7285 722.5459 645.3746 575.4880 512.2628 455.1508 403.6434 D – Factors Dx 10000000 8324706 6990467 5871493 4932183 4143434 3480927 2924438 2456939 2064237 1734354 1457205 1224343 1028641 864124.0 725816.2 609546.1 511828.7 429723.9 360763.9 302857.7 254237.9 213412.3 179136.8 150362.9 126209.4 105933.4 88914.74 74627.02 62632.52 52562.52 44108.30 37011.12 31053.90 26053.32 21856.56 18334.06 15377.77 12897.05 10815.34 9068.741 7603.451 6374.145 5342.826 4477.631 3751.678 3142.658 2631.688 2203.109 1843.682 1542.350 1289.750 1077.999 900.5405 751.8607 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .07003 .07545 .08123 .08733 .09372 .10038 .10736 .11474 .12256 .13080 .13950 .14871 .15855 .16903 .18012 .19177 .20391 .21649 .22948 .24297 .25710 .27200 .28771 .30426 .32155 .33939 .35760 .37605 .39472 .41381 .43353 .45366 .47384 .49401 .51417 .53429 .55391 .57247 .58989 .60642 .62244 .63780 .65219 .66585 .67942 .69283 .70627 .71963 .73299 .74756 .76166 .78062 .80438 .84448 .92017 R– Factors  Rx-0.5Mx 357.2645 315.5645 278.1270 244.5786 214.5895 187.8581 164.0947 143.0157 124.3509 107.8545 93.30468 80.49653 69.23897 59.35891 50.70448 43.14298 36.55807 30.84562 25.91100 21.66634 18.02915 14.92341 12.28063 10.04035 8.149801 6.563428 5.241507 4.148709 3.253087 2.525410 1.939133 1.471029 1.101332 .8129817 .5910548 .4226601 .2969039 .2047267 .1385376 .09198336 .05988796 .03820059 .02386154 .01459380 .008732563 .005104152 .002908890 .001612920 .0008682474 .0004520415 .0002265904 .0001084902 .00004834436 .00001877433 .000004556877 D - Factors Dx 627.3446 523.1056 435.8738 362.8881 301.8391 250.8051 208.1808 172.6187 142.9715 118.2696 97.70537 80.60509 66.40350 54.61715 44.84228 36.74086 30.03268 24.48599 19.90732 16.13779 13.04269 10.50804 8.436883 6.748086 5.373592 4.257125 3.352897 2.623589 2.038531 1.572468 1.203720 .9133694 .6859595 .5094352 .3737770 .2706425 .1930079 .1352829 .09312479 .06295169 .04179618 .02721713 .01735568 .01083778 .006632292 .003970213 .002321831 .001323059 .0007329371 .0003948520 .0002044594 .0001030888 .00004950241 .00002287927 .000009904445 85 Table C (19.2) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 19.2 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01067 .00249 .00217 .00205 .00204 .00210 .00220 .00236 .00256 .00283 .00318 .00362 .00413 .00469 .00524 .00574 .00616 .00650 .00677 .00702 .00728 .00754 .00780 .00808 .00839 .00874 .00914 .00962 .01014 .01071 .01133 .01198 .01269 .01346 .01428 .01520 .01619 .01727 .01846 .01977 .02123 .02286 .02469 .02671 .02895 .03139 .03404 .03689 .03997 .04328 .04687 .05076 .05491 .05934 .06406 R Factors –  Rx-0.5Mx 2046822 1409978 1231211 1095744 985851.6 892833.6 811805.4 739781.6 674696.6 614960.0 559088.0 506094.9 455437.5 407018.9 361273.6 318837.0 280254.4 245820.5 215532.9 189138.8 166212.7 146302.5 129021.1 114031.4 101009.5 89661.37 79735.60 71014.48 63320.00 56516.29 50490.26 45150.14 40415.91 36213.89 32479.52 29155.69 26192.17 23547.19 21182.41 19064.05 17162.61 15451.20 13906.68 12509.67 11243.77 10095.74 9054.580 8110.798 7256.049 6482.448 5782.642 5149.822 4578.155 4062.515 3598.154 D – Factors Dx 100000000 83107383 69670285 58419885 48991643 41087906 34460307 28902634 24241533 20332740 17054732 14305344 11999183 10064287 8440457 7077620 5933868 4974239 4169291 3494351 2928550 2454286 2056719 1723499 1444234 1210206 1014078 849733.7 711993.2 596554.9 499801.3 418708.9 350747.7 293798.4 246074.8 206089.8 172585.4 144513.9 120997.7 101297.2 84795.97 70975.70 59400.71 49706.29 41587.17 34786.22 29090.40 24319.67 20324.97 16980.51 14181.37 11838.91 9878.589 8238.548 6866.818 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .06909 .07446 .08018 .08622 .09254 .09914 .10606 .11338 .12112 .12930 .13792 .14706 .15683 .16723 .17825 .18983 .20190 .21441 .22733 .24075 .25482 .26965 .28531 .30180 .31905 .33685 .35502 .37344 .39208 .41116 .43087 .45100 .47119 .49138 .51157 .53172 .55138 .56998 .58744 .60402 .62009 .63549 .64993 .66365 .67727 .69073 .70422 .71764 .73106 .74569 .75985 .77891 .80280 .84317 .91946 R– Factors  Rx-0.5Mx 3180.638 2805.787 2469.741 2169.038 1900.630 1661.729 1449.666 1261.837 1095.764 949.2014 820.1231 706.6624 607.0826 519.8134 443.4794 376.8800 318.9645 268.7939 225.5167 188.3439 156.5366 129.4154 106.3698 86.86127 70.42125 56.64541 45.18196 35.71863 27.97364 21.68981 16.63413 12.60315 9.424035 6.947927 5.044897 3.602951 2.527645 1.740595 1.176265 .7799280 .5070914 .3230069 .2014789 .1230513 .07352667 .04291528 .02442314 .01352307 .007269434 .003779569 .001892059 .0009048157 .0004027731 .0001562921 .00003791765 D - Factors Dx 5719.986 4761.556 3960.873 3292.105 2733.677 2267.664 1879.117 1555.505 1286.186 1062.181 876.0206 721.4879 593.3737 487.2334 399.3617 326.6621 266.5718 216.9744 176.1061 142.5201 114.9926 92.49015 74.13553 59.19645 47.05984 37.21970 29.26492 22.86092 17.73315 13.65593 10.43603 7.905460 5.927205 4.394516 3.218885 2.326802 1.656568 1.159172 .7966013 .5375932 .3563311 .2316488 .1474688 .09193255 .05616471 .03356483 .01959620 .01114785 .006165232 .003315796 .001714081 .0008627922 .0004136108 .0001908439 .00008247780 86 Table C (19.4) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 19.4 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01064 .00246 .00214 .00202 .00201 .00206 .00216 .00232 .00251 .00278 .00313 .00356 .00407 .00463 .00517 .00567 .00608 .00642 .00669 .00693 .00718 .00744 .00770 .00797 .00827 .00862 .00901 .00948 .00999 .01056 .01116 .01181 .01250 .01325 .01407 .01497 .01594 .01700 .01817 .01946 .02090 .02250 .02430 .02630 .02851 .03091 .03353 .03634 .03938 .04265 .04620 .05004 .05414 .05853 .06319 R Factors –  Rx-0.5Mx 1999789 1365929 1189750 1056739 949180.5 858388.1 779487.5 709503.1 646377.6 588530.4 534490.7 483282.4 434367.6 387647.1 343542.2 302669.1 265554.6 232479.0 203433.7 178166.6 156259.2 137268.7 120816.3 106572.9 94223.20 83481.47 74103.91 65879.79 58637.01 52244.27 46592.40 41592.87 37168.63 33248.86 29771.62 26682.24 23932.66 21483.02 19296.76 17341.74 15589.93 14015.85 12597.60 11316.84 10158.10 9108.846 8158.710 7298.738 6521.062 5818.268 5183.457 4610.254 4093.200 3627.499 3208.724 D – Factors Dx 100000000 82968174 69437079 58126809 48664215 40744937 34115419 28565441 23918587 20028262 16771202 14043958 11760203 9847321 8244664 6901860 5776819 4834476 4045358 3384801 2831987 2369385 1982246 1658309 1387279 1160533 970826.2 812128.8 679344.2 568245.9 475286.2 397504.5 332427.2 277986.1 232441.0 194345.3 162477.6 135822.2 113529.9 94886.15 79296.20 66261.12 55362.11 46249.21 38629.96 32258.49 26931.37 22477.00 18753.50 15641.38 13041.11 10868.76 9053.890 7538.117 6272.486 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .06817 .07348 .07915 .08513 .09140 .09794 .10479 .11204 .11972 .12782 .13637 .14544 .15514 .16547 .17642 .18793 .19992 .21236 .22521 .23857 .25257 .26734 .28294 .29938 .31658 .33434 .35247 .37086 .38948 .40854 .42824 .44838 .46857 .48878 .50899 .52918 .54887 .56751 .58502 .60164 .61776 .63321 .64770 .66146 .67513 .68864 .70219 .71566 .72914 .74384 .75806 .77721 .80123 .84186 .91876 R– Factors  Rx-0.5Mx 2832.743 2495.675 2193.937 1924.326 1684.021 1470.446 1281.145 1113.724 965.9138 835.6607 721.1149 620.5759 532.4655 455.3592 388.0109 329.3351 278.3826 234.3067 196.3412 163.7775 135.9540 112.2635 92.16143 75.16860 60.86848 48.90238 38.95871 30.76142 24.06199 18.63410 14.27320 10.80104 8.066475 5.939610 4.307299 3.072230 2.152508 1.480300 .9990149 .6614988 .4294994 .2732018 .1701732 .1037850 .06192691 .03609376 .02051201 .01134150 .006088229 .003161112 .001580381 .0007548553 .0003356674 .0001301498 .00003156092 D - Factors Dx 5216.162 4334.878 3599.904 2987.071 2476.230 2050.664 1696.451 1401.945 1157.272 954.1174 785.5786 645.9165 530.3316 434.7386 355.7373 290.4917 236.6580 192.3036 155.8207 125.8922 101.4062 81.42581 65.15757 51.94050 41.22236 32.54822 25.54898 19.92471 15.42964 11.86214 9.050018 6.844048 5.122804 3.791760 2.772727 2.000935 1.422181 .9934940 .6816012 .4592139 .3038693 .1972128 .1253364 .07800426 .04757562 .02838424 .01654385 .009395674 .005187499 .002785277 .001437420 .0007223217 .0003456912 .0001592380 .00006870325 87 Table C (19.6) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 19.6 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01061 .00243 .00211 .00199 .00197 .00203 .00213 .00228 .00247 .00273 .00308 .00350 .00401 .00456 .00510 .00559 .00600 .00634 .00661 .00685 .00709 .00735 .00760 .00787 .00816 .00850 .00889 .00935 .00985 .01041 .01100 .01164 .01232 .01306 .01386 .01474 .01570 .01674 .01790 .01916 .02057 .02216 .02393 .02589 .02808 .03045 .03303 .03581 .03881 .04204 .04555 .04934 .05340 .05774 .06235 R Factors –  Rx-0.5Mx 1954844 1323886 1150214 1019580 914277.1 825632.1 748782.1 680760.9 619520.0 563488.1 511207.6 461712.1 414468.5 369375.7 326842.0 287465.4 251754.2 219975.6 192114.5 167919.8 146980.2 128861.8 113194.1 99656.03 87940.27 77769.42 68907.02 61149.12 54329.32 48320.76 43018.05 38335.83 34199.87 30542.14 27303.22 24430.75 21878.79 19609.26 17587.33 15782.42 14167.91 12719.65 11416.88 10242.31 9181.278 8221.984 7354.625 6570.759 5862.972 5224.295 4648.255 4128.883 3661.072 3240.341 2862.556 D – Factors Dx 100000000 82829431 69205042 57835690 48339517 40405397 33774552 28232736 23600472 19728842 16492848 13787773 11526371 9635384 8053729 6730748 5624179 4698865 3925307 3278861 2738762 2287556 1910587 1595687 1332660 1112977 929487.0 776246.9 648243.2 541324.4 452011.7 377406.7 315091.9 263049.2 219583.5 183288.1 152977.2 127666.6 106534.4 88890.54 74161.46 61866.82 51604.17 43037.76 35887.46 29918.22 24935.79 20776.68 17305.87 14409.85 11994.22 9979.537 8299.251 6898.262 5730.462 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .06728 .07254 .07815 .08407 .09028 .09676 .10355 .11073 .11835 .12638 .13486 .14386 .15349 .16375 .17463 .18606 .19799 .21036 .22314 .23643 .25036 .26507 .28061 .29700 .31415 .33186 .34996 .36832 .38692 .40596 .42565 .44578 .46598 .48620 .50644 .52666 .54639 .56507 .58262 .59928 .61545 .63095 .64548 .65929 .67301 .68657 .70017 .71370 .72724 .74200 .75628 .77552 .79967 .84055 .91806 R– Factors  Rx-0.5Mx 2523.872 2220.682 1949.667 1707.858 1492.646 1301.655 1132.621 983.3449 851.7497 735.9564 634.2765 545.1613 467.1762 399.0293 339.5918 287.8819 243.0422 204.3096 170.9942 142.4600 118.1144 97.41479 79.87543 65.06971 52.62748 42.23047 33.60269 26.50010 20.70347 16.01363 12.25097 9.259330 6.906506 5.079118 3.678624 2.620456 1.833586 1.259301 .8487250 .5612189 .3638882 .2311452 .1437748 .08756158 .05217290 .03036574 .01723244 .009514767 .005100516 .002644664 .001320451 .0006299423 .0002798281 .0001084136 .00002627795 D - Factors Dx 4757.449 3947.054 3272.354 2710.742 2243.400 1854.741 1531.805 1263.765 1041.463 857.2021 704.6026 578.3678 474.0764 387.9736 316.9397 258.3771 210.1428 170.4724 137.9002 111.2274 89.44388 71.70035 57.27924 45.58391 36.11698 28.46944 22.30995 17.36961 13.42849 10.30641 7.849951 5.926574 4.428652 3.272486 2.389006 1.721140 1.221268 .8517160 .5833551 .3923655 .2592005 .1679412 .1065547 .06620438 .04031123 .02400999 .01397090 .007921163 .004366085 .002340322 .001205769 .0006049009 .0002890114 .0001329066 .00005724668 88 Table C (19.8) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 19.8 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01057 .00240 .00208 .00196 .00194 .00199 .00209 .00224 .00242 .00268 .00302 .00345 .00395 .00450 .00504 .00552 .00593 .00626 .00653 .00676 .00700 .00726 .00750 .00777 .00805 .00839 .00877 .00922 .00971 .01026 .01085 .01147 .01214 .01287 .01365 .01452 .01547 .01649 .01763 .01887 .02026 .02182 .02356 .02550 .02766 .03000 .03255 .03529 .03825 .04144 .04491 .04866 .05268 .05696 .06153 R Factors –  Rx-0.5Mx 1911868 1283734 1112492 984158.3 881035.3 794463.2 719590.3 653459.8 594031.9 539745.0 489154.2 441302.8 395662.6 352130.5 311102.6 273158.7 238789.7 208249.6 181517.7 158344.1 138324.2 121033.2 106108.7 93237.24 82119.65 72486.46 64108.37 56787.98 50364.44 44715.16 39738.44 35351.94 31484.20 28069.84 25051.89 22380.18 20010.83 17907.46 16036.87 14369.97 12881.48 11548.52 10351.44 9273.869 8301.992 7424.650 6632.594 5917.863 5273.473 4692.874 4169.996 3699.249 3275.858 2895.633 2554.719 D – Factors Dx 100000000 82691152 68974167 57546513 48017523 40069248 33437651 27904452 23287110 19434387 16219568 13536678 11297567 9428350 7867524 6564154 5475816 4567274 3809010 3176405 2648753 2208683 1841631 1535529 1280278 1067444 889972.8 742006.4 618614.5 515720.1 429912.9 358356.1 298687.3 248937.8 207456.9 172876.9 144046.9 120013.1 99980.60 83282.87 69366.97 57770.57 48106.97 40054.12 33343.76 27751.21 23091.06 19207.52 15972.13 13277.09 11032.91 9164.375 7608.616 6313.655 5236.066 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .06641 .07161 .07717 .08304 .08918 .09560 .10233 .10945 .11700 .12497 .13338 .14231 .15187 .16206 .17286 .18423 .19608 .20839 .22110 .23433 .24819 .26284 .27832 .29465 .31175 .32942 .34749 .36581 .38438 .40341 .42309 .44322 .46342 .48366 .50392 .52416 .54393 .56265 .58024 .59694 .61316 .62870 .64328 .65713 .67090 .68452 .69817 .71175 .72534 .74017 .75451 .77384 .79811 .83926 .91736 R– Factors  Rx-0.5Mx 2249.537 1976.736 1733.240 1516.299 1323.502 1152.655 1001.671 868.5346 751.3404 648.3710 558.0853 479.0726 410.0292 349.7830 297.3119 251.7277 212.2562 178.2093 148.9662 123.9559 102.6475 84.55604 69.24837 56.34466 45.51592 36.47975 28.99164 22.83586 17.81898 13.76572 10.51835 7.940010 5.915074 4.344559 3.142628 2.235770 1.562374 1.071611 .7212568 .4762816 .3083913 .1956209 .1215077 .07389629 .04396843 .02555444 .01448160 .007984684 .004274345 .002213267 .001103610 .0005258608 .0002333493 .00009033516 .00002188601 D - Factors Dx 4339.743 3594.491 2975.082 2460.374 2032.797 1677.818 1383.373 1139.401 937.4076 770.2689 632.0883 517.9787 423.8679 346.3050 282.4279 229.8578 186.6355 151.1500 122.0656 98.29118 78.90922 63.14991 50.36433 40.01398 31.65090 24.90737 19.48596 15.14564 11.68959 8.956822 6.810636 5.133325 3.829490 2.825020 2.058900 1.480842 1.049006 .7303585 .4994001 .3353365 .2211568 .1430527 .09061196 .05620490 .03416550 .02031553 .01180144 .006679960 .003675797 .001967022 .001011748 .0005067183 .0002416973 .0001109628 .00004771509 89 Table C (20.0) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 20.0 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01054 .00238 .00206 .00194 .00191 .00196 .00205 .00220 .00238 .00264 .00298 .00339 .00389 .00444 .00497 .00546 .00586 .00619 .00645 .00668 .00692 .00717 .00741 .00767 .00795 .00828 .00865 .00909 .00958 .01012 .01069 .01131 .01196 .01268 .01346 .01431 .01524 .01625 .01736 .01859 .01996 .02149 .02321 .02513 .02725 .02956 .03208 .03479 .03771 .04086 .04429 .04800 .05197 .05621 .06073 R Factors –  Rx-0.5Mx 1870747 1245363 1076478 950371.5 849356.6 764786.4 691820.5 627511.6 569828.7 517219.6 468252.4 421979.7 377878.4 335843.5 296259.0 259687.3 226602.2 197245.5 171590.9 149389.6 130244.1 113738.4 99518.02 87276.92 76723.94 67597.32 59674.72 52765.08 46712.91 41399.76 36727.50 32616.72 28998.63 25810.41 22997.41 20511.62 18311.07 16361.02 14629.86 13089.90 11717.14 10489.88 9389.543 8400.645 7510.134 6707.479 5983.952 5332.046 4745.186 4217.215 3742.440 3315.632 2932.321 2588.595 2280.858 D – Factors Dx 100000000 82553333 68744444 57259259 47698206 39736449 33104665 27580523 22978420 19144807 15951260 13290564 11073675 9226100 7685924 6401951 5331606 4439579 3696344 3077313 2561845 2132654 1775273 1477734 1230036 1023846 852200.1 709329.6 590386.1 491366.6 408928.8 340296.5 283162.1 235605.2 196018.7 163072.9 135651.4 112830.1 93839.89 78037.43 64889.68 53951.69 44852.02 37281.79 30984.16 25744.40 21385.53 17759.19 14743.15 12235.06 10150.06 8416.994 6976.465 5779.445 4785.045 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .06556 .07071 .07621 .08203 .08812 .09448 .10114 .10820 .11569 .12359 .13194 .14080 .15028 .16040 .17114 .18243 .19422 .20645 .21910 .23226 .24606 .26064 .27606 .29234 .30939 .32702 .34505 .36334 .38188 .40089 .42056 .44069 .46090 .48114 .50142 .52169 .54150 .56025 .57789 .59463 .61088 .62648 .64110 .65499 .66881 .68247 .69618 .70981 .72346 .73836 .75275 .77217 .79657 .83796 .91667 R– Factors  Rx-0.5Mx 2005.779 1760.247 1541.407 1346.719 1173.950 1021.075 886.1753 767.3972 662.9971 571.4044 491.2125 421.1365 359.9917 306.7150 260.3804 220.1848 185.4290 155.4924 129.8166 107.8888 89.23338 73.41707 60.05341 48.80424 39.37715 31.52152 25.02076 19.68410 15.34089 11.83683 9.033407 6.810663 5.067441 3.717319 2.685512 1.908114 1.331668 .9121623 .6131127 .4043181 .2614354 .1656053 .1027198 .06238227 .03706526 .02151194 .01217356 .006702684 .003583083 .001852803 .0009226590 .0004391101 .0001946500 .00007529441 .00001823369 D - Factors Dx 3959.319 3273.930 2705.244 2233.491 1842.268 1518.026 1249.538 1027.453 843.8971 692.2755 567.1395 463.9805 379.0477 309.1702 251.7225 204.5264 165.7906 134.0446 108.0712 86.87742 69.62988 55.63092 44.29372 35.13228 27.74318 21.79584 17.02328 13.20944 10.17821 7.785778 5.910324 4.447316 3.312194 2.439338 1.774848 1.274413 .9012703 .6264533 .4276386 .2866716 .1887468 .1218852 .07707544 .04772877 .02896473 .01719434 .009971668 .005634848 .003095533 .001653746 .0008491946 .0004245973 .0002021892 .00009267004 .00003978259 90 Table C (20.2) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 20.2 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01051 .00235 .00203 .00191 .00188 .00193 .00202 .00216 .00234 .00259 .00293 .00334 .00384 .00438 .00491 .00539 .00579 .00612 .00637 .00660 .00684 .00708 .00732 .00757 .00785 .00817 .00853 .00897 .00945 .00998 .01055 .01115 .01180 .01251 .01326 .01411 .01502 .01601 .01711 .01831 .01966 .02118 .02287 .02476 .02685 .02913 .03162 .03429 .03718 .04030 .04369 .04736 .05128 .05548 .05995 R Factors –  Rx-0.5Mx 1831378 1208671 1042074 918125.1 819149.5 736513.4 665387.6 602834.5 546831.6 495836.5 448429.9 403673.8 361049.9 320451.7 282251.2 246994.3 215137.9 186912.3 162285.6 141010.8 122696.9 106936.7 93383.62 81738.87 71719.04 63069.90 55575.84 49051.96 43347.97 38349.43 33961.64 30108.05 26722.41 23744.39 21121.58 18808.00 16763.55 14955.05 13352.39 11929.24 10662.79 9532.479 8520.731 7612.907 6796.685 6062.120 5400.980 4806.186 4271.549 3791.283 3360.051 2972.958 2625.827 2315.000 2037.126 D – Factors Dx 100000000 82415973 68515868 56973915 47381539 39406961 32775541 27260885 22674326 18860014 15687827 13049322 10854582 9028514 7508808 6244016 5191424 4315658 3587190 2981470 2477927 2059362 1711411 1422205 1181845 982096.0 816089.6 678142.7 563489.6 468200.9 389001.3 323174.9 268467.7 223007.0 185228.5 153839.9 127758.1 106087.9 88085.63 73130.30 60708.11 50391.00 41822.18 34705.50 28795.06 23885.69 19808.51 16422.21 13610.55 11276.34 9339.155 7731.659 6397.759 5291.215 4373.530 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .06473 .06983 .07528 .08104 .08707 .09337 .09998 .10698 .11440 .12224 .13052 .13931 .14872 .15877 .16944 .18067 .19238 .20455 .21713 .23022 .24396 .25848 .27384 .29007 .30707 .32465 .34264 .36090 .37942 .39840 .41806 .43818 .45839 .47865 .49895 .51925 .53909 .55788 .57555 .59233 .60863 .62427 .63893 .65287 .66674 .68045 .69420 .70789 .72160 .73655 .75101 .77051 .79503 .83667 .91597 R– Factors  Rx-0.5Mx 1789.105 1568.048 1371.310 1196.538 1041.670 904.8369 784.2714 678.2721 585.2421 503.7452 432.4980 370.3300 316.1646 269.0374 228.1101 192.6560 162.0437 135.7139 113.1639 93.93321 77.59599 63.76485 52.09509 42.28561 34.07648 27.24529 21.60013 16.97233 13.21130 10.18119 7.760364 5.843648 4.342536 3.181559 2.295554 1.628950 1.135359 .7766648 .5213360 .3433284 .2216943 .1402366 .08686263 .05267794 .03125522 .01811435 .01023645 .005628216 .003004524 .001551517 .0007716119 .0003667822 .0001624181 .00006277705 .00001519549 D - Factors Dx 3612.795 2982.421 2460.270 2027.857 1669.870 1373.681 1128.841 926.6642 759.8477 622.2900 508.9563 415.6876 339.0299 276.0696 224.3984 182.0220 147.3028 118.8987 95.70066 76.80482 61.45455 49.01752 38.96315 30.85284 24.32325 19.07726 14.87518 11.52339 8.864295 6.769419 5.130237 3.853904 2.865467 2.106825 1.530363 1.097035 .7745365 .5374676 .3662834 .2451330 .1611289 .1038775 .06557881 .04054194 .02456238 .01455671 .008427959 .004754595 .002607616 .001390765 .0007129662 .0003558900 .0001691894 .00007741613 .00003317890 91 Table C (20.4) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 20.4 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01048 .00233 .00201 .00188 .00185 .00190 .00199 .00212 .00230 .00255 .00288 .00329 .00378 .00432 .00485 .00533 .00572 .00604 .00630 .00653 .00676 .00700 .00723 .00748 .00775 .00807 .00842 .00885 .00932 .00985 .01041 .01100 .01164 .01233 .01308 .01391 .01480 .01578 .01686 .01805 .01937 .02087 .02254 .02440 .02647 .02872 .03118 .03382 .03667 .03975 .04310 .04673 .05061 .05476 .05919 R Factors –  Rx-0.5Mx 1793663 1173566 1009188 887331.0 790329.1 709562.3 640212.7 579352.5 524967.8 475525.8 429619.7 386320.9 345116.0 305896.8 269024.1 235027.2 204347.2 177202.9 153557.6 133165.7 115643.1 100590.9 87670.45 76590.06 67073.85 58874.91 51784.20 45622.76 40245.33 35541.37 31419.48 27805.86 24636.76 21854.21 19407.94 17253.95 15353.91 13676.15 12191.97 10876.33 9707.571 8666.218 7735.625 6901.961 6153.588 5481.123 4876.798 4333.942 3846.727 3409.719 3017.914 2666.734 2352.269 2071.107 1820.122 D – Factors Dx 100000000 82279070 68288429 56690463 47067495 39080746 32450228 26945473 22374752 18579920 15429171 12812850 10640178 8835477 7336057 6090231 5055152 4195394 3481433 2888764 2396890 1988705 1649947 1368850 1135618 942114.0 781565.4 648375.5 537860.2 446163.1 370075.6 306941.1 254558.4 211101.8 175048.8 145143.8 120336.1 99758.74 82692.92 68539.13 56802.31 47070.65 39001.55 32311.08 26763.89 22163.93 18350.12 15187.87 12566.63 10394.16 8594.223 7103.130 5867.903 4844.940 3998.002 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .06392 .06897 .07437 .08007 .08605 .09230 .09885 .10578 .11314 .12091 .12913 .13785 .14720 .15718 .16778 .17894 .19059 .20268 .21519 .22822 .24189 .25635 .27165 .28782 .30478 .32232 .34027 .35849 .37698 .39594 .41559 .43571 .45592 .47619 .49650 .51683 .53670 .55553 .57324 .59006 .60640 .62208 .63679 .65077 .66468 .67844 .69224 .70598 .71974 .73476 .74927 .76886 .79349 .83539 .91528 R– Factors  Rx-0.5Mx 1596.430 1397.348 1220.426 1063.487 924.6245 802.1136 694.3275 599.7045 516.7821 444.2473 380.9286 325.7603 277.7639 236.0648 199.9033 168.6226 141.6523 118.4882 98.67785 81.80794 67.49686 55.39838 45.20500 36.64860 29.49811 23.55613 18.65263 14.63843 11.38065 8.759683 6.668661 5.015388 3.722406 2.723803 1.962788 1.391031 .9682699 .6614870 .4434264 .2916240 .1880493 .1187890 .07347505 .04449642 .02636375 .01525793 .008610152 .004727411 .002520144 .001299616 .0006454880 .0003064606 .0001355646 .00005235654 .00001266738 D - Factors Dx 3297.101 2717.290 2237.833 1841.451 1513.852 1243.268 1019.975 835.9055 684.2886 559.4787 456.8244 372.4893 303.2933 246.5592 200.0785 162.0252 130.9024 105.4853 84.76324 67.91396 54.25036 43.19942 34.28140 27.10052 21.32957 16.70146 13.00106 10.05483 7.721765 5.887105 4.454160 3.340468 2.479589 1.820081 1.319881 .9445798 .6657914 .4612395 .3138119 .2096679 .1375884 .08855393 .05581201 .03444662 .02083486 .01232711 .007125223 .004012986 .002197230 .001169940 .0005987657 .0002983882 .0001416176 .00006469241 .00002767973 92 Table C (20.6) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 20.6 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01046 .00231 .00198 .00186 .00183 .00187 .00195 .00209 .00226 .00251 .00284 .00324 .00373 .00427 .00479 .00526 .00566 .00598 .00623 .00645 .00668 .00691 .00714 .00738 .00765 .00796 .00832 .00874 .00920 .00972 .01027 .01085 .01148 .01216 .01290 .01371 .01460 .01556 .01662 .01779 .01910 .02057 .02221 .02405 .02609 .02832 .03074 .03335 .03617 .03922 .04253 .04612 .04996 .05407 .05845 R Factors –  Rx-0.5Mx 1757512 1139959 977736.5 857907.4 762816.4 683857.0 616222.6 556995.3 504169.7 456222.6 411759.8 369861.8 330020.2 292125.3 256526.6 223737.8 194184.3 168074.1 145365.9 125815.8 109046.2 94666.81 82346.37 71800.25 62759.95 54985.67 48274.73 42453.95 37382.92 32954.87 29081.62 25692.02 22724.69 20123.97 17841.65 15835.61 14069.22 12512.25 11137.35 9920.709 8841.764 7882.055 7025.835 6260.028 5573.648 4957.838 4405.272 3909.664 3465.527 3067.758 2711.667 2392.969 2108.011 1853.606 1626.840 D – Factors Dx 100000000 82142620 68062122 56408888 46756048 38757767 32128676 26634225 22079624 18304440 15175199 12581045 10430354 8646878 7167558 5940479 4922674 4078672 3378962 2799088 2318631 1920583 1590786 1317580 1091270 903822.1 748555.5 619961.1 513436.1 425196.7 352099.8 291547.7 241391.0 199850.3 165444.1 136952.4 113356.4 93816.79 77638.50 64243.11 53153.65 43974.06 36375.37 30085.42 24879.01 20568.85 17001.27 14048.12 11604.31 9582.284 7909.801 6526.613 5382.700 4436.954 3655.264 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .06313 .06813 .07348 .07913 .08506 .09124 .09774 .10461 .11191 .11962 .12777 .13642 .14570 .15562 .16615 .17724 .18882 .20085 .21329 .22625 .23986 .25426 .26950 .28562 .30252 .32002 .33792 .35612 .37458 .39352 .41314 .43326 .45348 .47375 .49408 .51444 .53434 .55320 .57094 .58780 .60418 .61991 .63466 .64868 .66264 .67644 .69030 .70409 .71790 .73297 .74754 .76722 .79197 .83411 .91459 R– Factors  Rx-0.5Mx 1425.029 1245.685 1086.537 945.5689 821.0206 711.3006 614.9114 530.4192 456.4848 391.9079 335.6195 286.6488 244.1067 207.1998 175.2403 147.6340 123.8658 103.4810 86.07269 71.26961 58.72992 48.14414 39.23791 31.77248 25.54241 20.37249 16.11205 12.62915 9.806515 7.538828 5.732191 4.305764 3.191753 2.332581 1.678744 1.188205 .8260096 .5635529 .3772693 .2477782 .1595570 .1006510 .06216909 .03759667 .02224439 .01285575 .007244394 .003971970 .002114489 .001088942 .0005401428 .0002561370 .0001131851 .00004367896 .00001056308 D - Factors Dx 3009.450 2476.110 2035.827 1672.448 1372.635 1125.422 921.7636 754.1649 616.3503 503.0962 410.1058 333.8410 271.3737 220.2447 178.4283 144.2531 116.3508 93.60364 75.09095 60.06456 47.90061 38.07988 30.16861 23.80968 18.70843 14.62476 11.36559 8.775411 6.728039 5.120977 3.868085 2.896121 2.146191 1.572746 1.138628 .8135135 .5724578 .3959232 .2689262 .1793803 .1175178 .07551079 .04751252 .02927563 .01767784 .01044189 .006025534 .003388004 .001851958 .0009844606 .0005030032 .0002502503 .0001185740 .00005407602 .00002309896 93 Table C (20.8) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 20.8 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01043 .00228 .00196 .00183 .00180 .00184 .00192 .00206 .00223 .00247 .00279 .00319 .00368 .00421 .00473 .00520 .00559 .00591 .00616 .00638 .00660 .00683 .00706 .00730 .00756 .00786 .00821 .00863 .00908 .00959 .01013 .01071 .01132 .01200 .01272 .01353 .01439 .01534 .01639 .01754 .01883 .02028 .02190 .02371 .02573 .02792 .03032 .03290 .03569 .03870 .04197 .04552 .04932 .05339 .05772 R Factors –  Rx-0.5Mx 1722841 1107768 947639.9 829777.8 736537.7 659326.5 593349.0 535697.1 484374.3 437866.7 394792.7 354241.7 315710.2 279087.2 244711.6 213081.2 184607.0 159486.2 137673.2 118925.8 102873.2 89133.16 77381.96 67341.81 58751.39 51377.81 45024.57 39524.09 34740.67 30571.15 26930.48 23750.06 20970.82 18539.31 16409.30 14540.48 12897.83 11452.49 10178.42 9052.976 8056.626 7171.882 6383.842 5680.149 5050.430 4486.327 3980.930 3528.318 3123.326 2761.163 2437.432 2148.125 1889.828 1659.564 1454.618 D – Factors Dx 100000000 82006623 67836937 56129175 46447174 38437985 31810835 26327079 21788867 18033491 14925817 12353807 10225005 8462608 7003199 5794648 4793879 3965383 3279669 2712337 2243051 1854902 1533840 1268310 1048724 867146.1 716991.0 592835.9 490158.9 405247.8 335024.8 276949.9 228924.9 189215.7 156381.0 129235.8 106792.2 88237.75 72900.64 60222.83 49744.84 41085.81 33929.94 28016.39 23129.67 19090.91 15753.55 12995.58 10717.10 8835.016 7280.886 5997.730 4938.325 4063.916 3342.403 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .06236 .06731 .07261 .07821 .08408 .09022 .09665 .10347 .11070 .11835 .12643 .13502 .14424 .15408 .16455 .17557 .18708 .19905 .21142 .22432 .23786 .25220 .26738 .28344 .30030 .31775 .33562 .35378 .37221 .39112 .41073 .43084 .45106 .47134 .49169 .51207 .53200 .55089 .56867 .58557 .60199 .61775 .63255 .64661 .66061 .67446 .68836 .70220 .71606 .73120 .74582 .76559 .79045 .83284 .91391 R– Factors  Rx-0.5Mx 1272.495 1110.884 967.6815 841.0230 729.2811 630.9880 544.7656 469.2980 403.3585 345.8500 295.7969 252.3153 214.5971 181.9226 153.6688 129.2985 108.3463 90.40249 75.10072 62.10767 51.11711 41.85235 34.06862 27.55328 22.12368 17.62428 13.92156 10.89883 8.452555 6.489998 4.928646 3.697607 2.737533 1.998123 1.436218 1.015244 .7048534 .4802566 .3210753 .2105857 .1354210 .08530745 .05261824 .03177617 .01877423 .01083498 .006097088 .003338246 .001774663 .0009126926 .0004521261 .0002141415 .00009452863 .00003645059 .000008811001 D - Factors Dx 2747.310 2256.685 1852.347 1519.198 1244.793 1018.915 833.1483 680.5334 555.2533 452.4754 368.2309 299.2570 242.8582 196.7754 159.1511 128.4551 103.4370 83.07678 66.53572 53.13320 42.30279 33.57406 26.55487 20.92294 16.41296 12.80910 9.938078 7.660517 5.863534 4.455579 3.359911 2.511475 1.858065 1.359350 .9825055 .7008069 .4923313 .3399424 .2305196 .1535076 .1004013 .06440579 .04045799 .02488759 .01500328 .008847418 .005096984 .002861159 .001561383 .0008286234 .0004226783 .0002099396 .00009930915 .00004521526 .00001928204 94 Table C (21.0) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 21.0 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01040 .00226 .00194 .00181 .00178 .00181 .00189 .00202 .00219 .00243 .00275 .00315 .00363 .00416 .00467 .00514 .00553 .00584 .00609 .00631 .00653 .00676 .00698 .00721 .00747 .00777 .00811 .00852 .00897 .00947 .01000 .01057 .01118 .01184 .01255 .01334 .01420 .01513 .01616 .01729 .01856 .01999 .02159 .02338 .02537 .02754 .02991 .03246 .03521 .03819 .04143 .04494 .04870 .05272 .05701 R Factors –  Rx-0.5Mx 1689570 1076918 918824.3 802871.2 711424.4 635904.7 571528.4 515397.2 465523.2 420402.2 378664.7 339409.4 302137.5 266736.6 233535.2 203016.3 175576.3 151402.3 130444.7 112463.1 97093.37 83961.21 72750.25 63189.43 55024.43 48029.08 42012.88 36813.67 32300.28 28373.10 24950.07 21965.06 19361.23 17087.25 15098.78 13357.25 11829.20 10487.08 9306.087 8264.675 7344.313 6528.424 5802.910 5156.092 4578.179 4061.283 3598.888 3185.416 2816.007 2486.163 2191.763 1929.058 1694.857 1486.382 1301.104 D – Factors Dx 100000000 81871074 67612868 55851309 46140845 38121364 31496656 26023975 21502412 17766991 14680937 12131040 10024028 8282559 6842871 5652629 4668658 3855420 3183451 2628411 2170053 1791570 1479022 1220960 1007903 832015.4 686806.4 566939.5 467972.8 386265.6 318804.1 263105.3 217121.6 179163.1 147828.2 121965.6 100618.1 82998.89 68459.03 56460.16 46559.75 38391.58 31652.56 26092.72 21505.93 17721.36 14599.24 12023.45 9899.022 8147.118 6702.895 5512.476 4531.281 3722.782 3056.774 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .06160 .06651 .07176 .07731 .08313 .08921 .09559 .10234 .10952 .11711 .12513 .13365 .14280 .15258 .16298 .17393 .18538 .19728 .20959 .22242 .23590 .25017 .26529 .28130 .29810 .31551 .33334 .35146 .36986 .38876 .40835 .42845 .44867 .46896 .48932 .50972 .52968 .54861 .56642 .58335 .59981 .61562 .63045 .64456 .65859 .67249 .68644 .70033 .71424 .72944 .74411 .76396 .78894 .83158 .91322 R– Factors  Rx-0.5Mx 1136.700 991.0258 862.1336 748.2988 648.0176 559.9362 482.7862 415.3599 356.5340 305.3057 260.7848 222.1661 188.7153 159.7798 134.7952 113.2755 94.80071 79.00118 65.54735 54.13990 44.50445 36.39365 29.58910 23.90140 19.16814 15.25124 12.03237 9.408294 7.287631 5.588689 4.238958 3.176256 2.348625 1.712111 1.229080 .8677086 .6016403 .4093896 .2733301 .1790276 .1149694 .07232393 .04454766 .02686463 .01585008 .009134547 .005133005 .002806466 .001489895 .0007651990 .0003785654 .0001790852 .00007897102 .00003042758 .000007351746 D - Factors Dx 2508.382 2057.020 1685.666 1380.210 1129.040 922.6390 753.1782 614.1952 500.2990 407.0193 330.6906 268.3042 217.3790 175.8398 141.9834 114.4091 91.97441 73.74834 58.96700 47.01124 37.36684 29.60757 23.37893 18.39013 14.40225 11.22131 8.691787 6.688771 5.111275 3.877534 2.919179 2.178428 1.609003 1.175192 .8479968 .6038640 .4235257 .2919505 .1976484 .1314005 .08580009 .05494840 .03446006 .02116294 .01273682 .007498475 .004312720 .002416916 .001316772 .0006976536 .0003552828 .0001761733 .00008319872 .00003781760 .00001610066 95 Table C (21.2) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 21.2 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01037 .00224 .00191 .00178 .00175 .00179 .00186 .00199 .00216 .00239 .00271 .00310 .00358 .00410 .00462 .00508 .00547 .00578 .00602 .00624 .00645 .00668 .00690 .00713 .00738 .00767 .00801 .00841 .00886 .00935 .00988 .01043 .01103 .01169 .01239 .01317 .01401 .01492 .01594 .01706 .01831 .01972 .02130 .02306 .02503 .02717 .02951 .03203 .03475 .03769 .04090 .04437 .04809 .05208 .05632 R Factors –  Rx-0.5Mx 1657625 1047336 891221.0 777120.9 687412.5 613530.0 550701.6 496038.6 447562.0 403777.0 363326.4 325317.7 289257.0 255030.7 222957.2 193504.8 167056.2 143788.5 123648.6 106397.9 91678.61 79124.57 68426.51 59319.93 51557.35 44919.14 39220.61 34304.86 30045.12 26345.18 23125.87 20323.47 17883.27 15755.99 13899.12 12275.73 10853.85 9607.203 8512.148 7548.203 6697.772 5945.150 5276.998 4682.277 4151.746 3677.962 3254.783 2876.953 2539.901 2239.402 1971.596 1732.977 1520.562 1331.760 1164.212 D – Factors Dx 100000000 81735974 67389907 55575273 45837038 37807867 31186092 25724852 21220185 17504860 14440468 11912647 9827324 8106629 6686469 5514317 4546907 3748681 3090208 2547215 2099546 1730500 1426248 1175451 968734.8 798362.5 657939.4 542214.3 446825.2 368201.7 303393.6 249974.0 205944.9 169660.0 139756.1 115115.5 94810.18 78078.96 64294.72 52938.23 43583.35 35878.04 29531.42 24304.00 19998.59 16452.08 13531.22 11125.47 9144.592 7513.785 6171.631 5067.187 4158.378 3410.777 2795.966 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .06087 .06573 .07093 .07643 .08220 .08822 .09455 .10125 .10836 .11589 .12384 .13231 .14139 .15110 .16143 .17232 .18371 .19554 .20778 .22055 .23396 .24817 .26324 .27919 .29594 .31330 .33109 .34918 .36755 .38642 .40600 .42609 .44630 .46660 .48698 .50740 .52739 .54634 .56419 .58115 .59765 .61350 .62837 .64252 .65660 .67054 .68453 .69848 .71244 .72769 .74242 .76235 .78744 .83031 .91254 R– Factors  Rx-0.5Mx 1015.760 884.4134 768.3684 666.0297 576.0080 497.0548 428.0030 367.7441 315.2497 269.6030 229.9916 195.6824 166.0081 140.3765 118.2767 99.26902 82.97414 69.05886 57.22658 47.20850 38.75880 31.65631 25.70615 20.73961 16.61228 13.20156 10.40255 8.123945 6.285058 4.813928 3.646822 2.729192 2.015541 1.467456 1.052117 .7418245 .5136877 .3490796 .2327515 .1522426 .09763463 .06133423 .03772592 .02271888 .01338529 .007703245 .004322640 .002360099 .001251195 .0006417321 .0003170676 .0001498127 .00006599366 .00002540740 .000006136007 D - Factors Dx 2290.577 1875.307 1534.222 1254.136 1024.216 835.5969 680.9975 554.4175 450.8613 366.1939 297.0302 240.5963 194.6085 157.1608 126.6914 101.9185 81.79793 65.48024 52.26968 41.60306 33.01358 26.11511 20.58715 16.16736 12.64060 9.832496 7.603471 5.841601 4.456538 3.375255 2.536848 1.889991 1.393658 1.016228 .7320807 .5204592 .3644266 .2507970 .1695076 .1125059 .07334138 .04689203 .02935910 .01800054 .01081567 .006356938 .003650136 .002042218 .001110795 .0005875514 .0002987191 .0001478807 .00006972218 .00003163960 .00001344818 96 Table C (21.4) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 21.4 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01035 .00222 .00189 .00176 .00173 .00176 .00184 .00196 .00212 .00235 .00267 .00306 .00353 .00405 .00456 .00503 .00541 .00572 .00596 .00617 .00638 .00661 .00682 .00704 .00729 .00758 .00791 .00831 .00875 .00923 .00975 .01030 .01089 .01154 .01223 .01299 .01382 .01472 .01573 .01683 .01806 .01945 .02101 .02275 .02469 .02681 .02912 .03161 .03430 .03721 .04038 .04382 .04750 .05144 .05565 R Factors –  Rx-0.5Mx 1626938 1018956 864765.6 752465.0 664442.1 592145.0 530813.4 477568.5 430440.1 387942.8 348731.5 311922.6 277027.0 243930.0 212940.0 184511.5 159013.3 136613.6 117255.4 100702.4 86603.04 74599.00 64388.02 55712.05 48330.26 42029.39 36630.39 31981.44 27960.03 24473.23 21444.69 18812.99 16525.50 14534.88 12800.39 11286.68 9963.215 8804.899 7789.225 6896.716 6110.666 5416.195 4800.684 4253.700 3766.521 3332.124 2944.720 2599.357 2291.736 2017.891 1774.206 1557.401 1364.690 1193.654 1042.096 D – Factors Dx 100000000 81601318 67168048 55301053 45535728 37497460 30879094 25429652 20942120 17247019 14204325 11698537 9634795 7934717 6533892 5379609 4428524 3645065 2999843 2468655 2031440 1671607 1375440 1131710 931149.3 766122.9 630330.2 518605.6 426665.8 351010.3 288751.6 237518.2 195360.6 160675.3 132137.0 108660.4 89346.30 73458.08 60389.96 49641.26 40801.67 33532.82 27555.58 22640.54 18599.12 15275.59 12542.90 10295.88 8448.763 6930.610 5683.248 4658.515 3816.704 3125.373 2557.786 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .06015 .06497 .07012 .07557 .08129 .08726 .09353 .10017 .10723 .11469 .12259 .13099 .14001 .14965 .15992 .17075 .18206 .19383 .20601 .21871 .23206 .24621 .26121 .27711 .29381 .31113 .32887 .34693 .36527 .38411 .40367 .42375 .44397 .46427 .48465 .50510 .52512 .54410 .56198 .57898 .59551 .61140 .62631 .64049 .65461 .66860 .68264 .69663 .71064 .72595 .74073 .76074 .78594 .82906 .91186 R– Factors  Rx-0.5Mx 908.0096 789.5481 685.0400 593.0103 512.1756 441.3846 379.5636 325.6952 278.8376 238.1529 202.8999 172.4108 146.0794 123.3683 103.8148 87.02130 72.64522 60.38614 49.97714 41.17683 33.76495 27.54374 22.33930 18.00133 14.40139 11.43063 8.996084 7.016936 5.421959 4.147753 3.138292 2.345718 1.730186 1.258119 .9008880 .6343835 .4387175 .2977392 .1982540 .1295021 .08293739 .05202944 .03195807 .01921850 .01130710 .006498120 .003641283 .001985312 .001051048 .0005383470 .0002656393 .0001253623 .00005516533 .00002122183 .000005122843 D - Factors Dx 2091.998 1709.908 1396.601 1139.758 929.2738 756.8901 615.8365 500.5423 406.3785 329.5208 266.8433 215.7887 174.2551 140.4920 113.0677 90.80892 72.76148 58.15050 46.34223 36.82445 29.17344 23.03938 18.13256 14.21628 11.09682 8.617443 6.652892 5.102869 3.886548 2.938712 2.205103 1.640129 1.207420 .8789762 .6321629 .4486841 .3136519 .2154984 .1454102 .09635299 .06270796 .04002733 .02501983 .01531479 .009186769 .005390652 .003090198 .001726089 .0009373008 .0004949655 .0002512326 .0001241677 .00005844559 .00002647865 .00001123601 97 Table C (21.6) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 21.6 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01032 .00220 .00187 .00174 .00170 .00173 .00181 .00193 .00209 .00232 .00263 .00301 .00349 .00400 .00451 .00497 .00535 .00566 .00589 .00610 .00631 .00653 .00674 .00696 .00721 .00750 .00782 .00821 .00864 .00912 .00963 .01018 .01075 .01139 .01207 .01283 .01364 .01453 .01552 .01660 .01782 .01919 .02073 .02245 .02437 .02646 .02874 .03120 .03386 .03674 .03987 .04328 .04692 .05082 .05499 R Factors –  Rx-0.5Mx 1597443 991715.4 839397.8 728845.4 642457.5 571695.9 511812.3 459937.4 414110.1 372854.3 334836.9 299183.1 265408.6 233397.6 203449.0 176003.4 151416.9 129848.6 111238.1 95351.21 81842.83 70362.18 60613.91 52346.28 45324.94 39342.80 34226.31 29828.56 26031.16 22744.36 19894.52 17422.46 15277.52 13414.26 11793.62 10381.77 9149.546 8072.988 7130.664 6304.051 5577.292 4936.290 4369.103 3865.876 3418.374 3019.973 2665.214 2349.436 2068.595 1818.968 1597.166 1400.124 1225.240 1070.254 933.1207 D – Factors Dx 100000000 81467105 66947282 55028635 45236889 37190105 30575617 25138317 20668147 16993390 13972423 11488618 9446346 7766724 6385038 5248406 4313410 3544478 2912262 2392640 1965651 1614810 1326521 1089664 895080.3 735235.1 603922.3 496061.1 407446.8 334647.9 274838.6 225702.0 185336.3 152180.1 124944.8 102577.1 84205.53 69117.61 56728.20 46554.55 38201.68 31344.37 25714.86 21093.40 17299.65 14184.95 11628.21 9529.358 7806.898 6393.548 5234.223 4283.396 3503.598 2864.262 2340.239 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .05945 .06422 .06932 .07473 .08039 .08631 .09253 .09912 .10612 .11352 .12136 .12970 .13865 .14823 .15843 .16919 .18044 .19215 .20426 .21690 .23019 .24427 .25922 .27506 .29171 .30898 .32669 .34470 .36301 .38183 .40137 .42144 .44165 .46196 .48236 .50282 .52286 .54188 .55979 .57682 .59339 .60931 .62426 .63848 .65265 .66667 .68076 .69480 .70885 .72422 .73905 .75914 .78445 .82780 .91118 R– Factors  Rx-0.5Mx 811.9755 705.1045 610.9598 528.1773 455.5717 392.0814 336.7185 288.5494 246.7118 210.4398 179.0569 151.9552 128.5835 108.4547 91.14941 76.30813 63.62146 52.81854 43.65915 35.92650 29.42323 23.97250 19.41909 15.62912 12.48835 9.900120 7.782004 6.062503 4.678716 3.574781 2.701439 2.016696 1.485650 1.078948 .7716145 .5426570 .3747950 .2540218 .1689176 .1101899 .07047277 .04414895 .02707988 .01626214 .009554348 .005483131 .003068224 .001670534 .0008831793 .0004517514 .0002226187 .0001049335 .00004612744 .00001773105 .000004278243 D - Factors Dx 1910.920 1559.333 1271.522 1035.975 843.2674 685.7085 557.0026 451.9785 366.3471 296.5719 239.7665 193.5735 156.0587 125.6144 100.9279 80.92568 64.73579 51.65133 41.09511 32.60127 25.78523 20.33009 15.97397 12.50330 9.743662 7.554180 5.822433 4.458549 3.390223 2.559213 1.917182 1.423632 1.046317 .7604435 .5460143 .3869018 .2700183 .1852143 .1247700 .08254024 .05363006 .03417648 .02132751 .01303323 .007805287 .004572487 .002616873 .001459300 .0007911257 .0004170869 .0002113551 .0001042870 .00004900707 .00002216603 .000009390512 98 Table C (21.8) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 21.8 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01030 .00218 .00185 .00172 .00168 .00171 .00178 .00190 .00206 .00228 .00259 .00297 .00344 .00396 .00446 .00492 .00529 .00560 .00583 .00604 .00625 .00646 .00667 .00689 .00713 .00741 .00773 .00811 .00854 .00901 .00952 .01005 .01062 .01125 .01192 .01266 .01347 .01434 .01532 .01638 .01758 .01893 .02045 .02215 .02405 .02611 .02837 .03080 .03343 .03628 .03938 .04275 .04636 .05022 .05435 R Factors –  Rx-0.5Mx 15690810 9655562 8150612 7062077 6214063 5521326 4936500 4430993 3985280 3584695 3216026 2870612 2543657 2233993 1944517 1679503 1442384 1234666 1055715 903208.8 773760.1 663935.8 570850.1 492047.1 425246.6 368437.8 319938.4 278326.7 242458.9 211468.2 184644.3 161416.9 141298.7 123853.4 108706.6 95534.51 84058.45 74049.87 65304.60 57646.56 50925.20 45006.96 39778.87 35147.81 31036.04 27381.10 24131.52 21243.42 18678.75 16402.58 14383.17 12591.86 11004.33 9599.514 8358.357 D – Factors Dx 1000000000 813333330 667276030 547580030 449404980 368857690 302756130 248507900 203981990 167439000 137446780 112828010 92618826 76025556 62398120 51206103 42014709 34468240 28273764 23190862 19020943 15600320 12794176 10492460 8604643 7056404 5786614 4745314 3891230 3190733 2616173 2144916 1758417 1441469 1181550 968434.8 793682.7 650401.2 532939.5 436643.8 357712.3 293020.1 239998.3 196542.7 160928.8 131737.9 107815.7 88210.26 72147.33 58988.86 48213.26 39390.26 32166.31 26253.42 21415.08 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .05876 .06349 .06855 .07391 .07952 .08539 .09155 .09809 .10503 .11238 .12015 .12843 .13732 .14684 .15697 .16767 .17886 .19049 .20254 .21512 .22834 .24237 .25726 .27304 .28964 .30687 .32453 .34251 .36078 .37958 .39910 .41916 .43937 .45967 .48008 .50056 .52063 .53968 .55761 .57468 .59128 .60725 .62223 .63649 .65069 .66476 .67889 .69298 .70708 .72250 .73738 .75755 .78297 .82656 .91051 R– Factors  Rx-0.5Mx 7263.519 6299.103 5450.776 4705.924 4053.601 3484.017 2988.086 2557.240 2183.582 1860.113 1580.661 1339.688 1132.186 953.7353 800.5384 669.3430 557.3549 462.1320 381.5124 313.5491 256.4734 208.7038 168.8552 135.7344 108.3255 85.76990 67.33691 52.39378 40.38500 30.81829 23.26052 17.34312 12.76035 9.255544 6.610773 4.643243 3.202767 2.167848 1.439631 .9378429 .5989856 .3747279 .2295291 .1376453 .08075637 .04628028 .02586109 .01406077 .007423402 .003791970 .001866206 .0008785982 .0003858169 .0001481887 .00003573952 D - Factors Dx 17457.75 14222.34 11578.23 9417.894 7653.432 6213.220 5038.726 4081.948 3303.154 2669.637 2154.751 1736.764 1397.877 1123.329 901.0837 721.3174 576.0641 458.8747 364.4929 288.6820 227.9515 179.4308 140.7527 109.9905 85.57341 66.23542 50.96755 38.96450 29.57945 22.29228 16.67238 12.36000 9.069223 6.580520 4.717191 3.337079 2.325119 1.592256 1.070865 .7072560 .4587811 .2918844 .1818486 .1109451 .06633325 .03879548 .02216652 .01234087 .006679332 .003515607 .001778577 .0008761465 .0004110469 .0001856123 .00007850449 99 Table C (22.0) Factors for Reducing Assurances - Based on Life Table 90CM Interest at 22.0 Percent Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Remainder Factors .01027 .00216 .00183 .00170 .00166 .00169 .00175 .00187 .00202 .00225 .00255 .00293 .00340 .00391 .00441 .00486 .00524 .00554 .00577 .00598 .00618 .00639 .00660 .00681 .00705 .00733 .00764 .00802 .00844 .00890 .00940 .00993 .01049 .01111 .01177 .01250 .01330 .01416 .01512 .01617 .01735 .01869 .02019 .02186 .02374 .02578 .02801 .03041 .03302 .03583 .03890 .04223 .04581 .04963 .05372 R Factors –  Rx-0.5Mx 15417945 9404233 7917030 6845012 6012397 5334081 4762817 4270110 3836526 3447491 3089911 2755213 2438646 2139034 1859183 1603240 1374514 1174430 1002324 855897.0 731823.0 626742.9 537836.6 462708.9 399140.9 345180.4 299196.5 259813.9 225927.0 196698.9 171444.6 149614.5 130739.9 114401.8 100241.3 87948.79 77257.83 67950.37 59831.99 52735.26 46517.28 41051.51 36231.10 31968.03 28188.95 24834.93 21857.47 19215.25 16872.51 14796.45 12957.34 11328.40 9886.907 8613.203 7489.548 D – Factors Dx 1000000000 812000000 665090030 544891420 446465300 365844160 299790380 245670160 201322120 164984720 135210110 110810000 90813155 74421180 60981192 49961284 40926130 33520144 27450981 22479083 18406924 15071973 12340603 10103895 8272406 6772825 5544960 4539691 3716514 3042473 2490520 2038550 1668478 1365499 1117443 914389.9 748161.5 612092.7 500727.3 409579.5 334990.3 273957.5 224017.2 183154.5 149720.8 122362.0 99978.17 81663.80 66683.47 54432.14 44416.00 36228.40 29535.82 24066.96 19599.39 Age x 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Remainder Factors .05809 .06278 .06779 .07310 .07867 .08449 .09060 .09708 .10396 .11125 .11897 .12718 .13601 .14547 .15554 .16617 .17730 .18887 .20086 .21337 .22653 .24049 .25532 .27105 .28760 .30478 .32240 .34034 .35859 .37735 .39685 .41690 .43710 .45741 .47783 .49833 .51842 .53749 .55546 .57256 .58920 .60519 .62022 .63451 .64875 .66286 .67704 .69117 .70532 .72080 .73572 .75597 .78149 .82532 .90984 R– Factors  Rx-0.5Mx 6499.822 5629.282 4864.652 4194.272 3608.032 3096.907 2652.539 2267.065 1933.255 1644.711 1395.802 1181.484 997.2070 838.9603 703.3046 587.2980 488.4172 404.4601 333.4809 273.7311 223.6255 181.7498 146.8674 117.9154 93.98975 74.32811 58.28250 45.29292 34.86872 26.57602 20.03390 14.91887 10.96302 7.941910 5.665339 3.974105 2.737657 1.850585 1.227298 .7984388 .5092546 .3181528 .1946047 .1165387 .06827757 .03907414 .02180384 .01183832 .006241435 .003183891 .001564896 .0007358589 .0003227984 .0001238865 .00002986486 D - Factors Dx 15951.38 12973.84 10544.53 8563.008 6947.303 5630.723 4558.854 3687.142 2978.782 2403.530 1936.787 1558.523 1252.359 1004.741 804.6364 643.0555 512.7201 407.7473 323.3504 255.6770 201.5588 158.3958 124.0484 96.77803 75.17060 58.08806 44.62496 34.05968 25.81363 19.42231 14.50212 10.73346 7.862830 5.695823 4.076310 2.878974 2.002645 1.369175 .9193238 .6061745 .3925672 .2493485 .1550934 .09446674 .05638837 .03292509 .01878152 .01043918 .005640806 .002964121 .001497117 .0007362872 .0003448652 .0001554720 .00006564889 100 Table 90CM Age x 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 lx 100000 99064 98992 98944 98907 98877 98850 98826 98803 98783 98766 98750 98734 98713 98681 98635 98573 98497 98409 98314 98215 98113 98006 97896 97784 97671 97556 97441 97322 97199 97070 96934 96791 96642 96485 96322 96150 Age x 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 68 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 lx 95969 95780 95581 95373 95156 94928 94687 94431 94154 93855 93528 93173 92787 92370 91918 91424 90885 90297 89658 88965 88214 87397 86506 85537 84490 83368 82169 80887 79519 78066 76531 74907 73186 71357 69411 67344 65154 Age x 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 lx 62852 60449 57955 55373 52704 49943 47084 44129 41091 37994 34876 31770 28687 25638 22658 19783 17046 14466 12066 9884 7951 6282 4868 3694 2745 1999 1424 991 672 443 284 175 105 60 33 17 0 101