Section 120.TABLE A Value
of a Life Estate and Remainder Interest
Age
|
Life
Estate
|
Remainder
|
|
|
|
0
|
.97188
|
.02812
|
1
|
.98988
|
.01012
|
2
|
.90017
|
.00983
|
3
|
.99008
|
.00992
|
4
|
.98981
|
.01019
|
5
|
.98938
|
.01062
|
6
|
.98884
|
.01116
|
7
|
.98822
|
.01178
|
8
|
.98748
|
.01252
|
9
|
.98663
|
.01337
|
10
|
.98565
|
.01435
|
11
|
.98453
|
.01547
|
12
|
.98329
|
.01671
|
13
|
.98198
|
.01802
|
14
|
.98066
|
.01934
|
15
|
.97937
|
.02063
|
16
|
.97815
|
.02185
|
17
|
.97700
|
.02300
|
18
|
.97590
|
.02410
|
19
|
.97480
|
.02520
|
20
|
.97365
|
.02635
|
21
|
.97245
|
.02755
|
22
|
.97120
|
.02880
|
23
|
.96986
|
.03014
|
24
|
.96841
|
.03159
|
25
|
.96678
|
.03322
|
26
|
.96495
|
.03505
|
27
|
.96290
|
.03710
|
28
|
.96062
|
.03938
|
29
|
.95813
|
.04187
|
30
|
.95543
|
.04457
|
31
|
.95254
|
.04746
|
32
|
.94942
|
.05058
|
33
|
.94608
|
.05392
|
34
|
.94250
|
.05750
|
35
|
.93868
|
.06132
|
36
|
.93460
|
.06540
|
37
|
.93026
|
.06974
|
38
|
.92567
|
.07433
|
39
|
.92083
|
.07917
|
40
|
.91571
|
.08429
|
41
|
.91030
|
.08970
|
42
|
.90457
|
.09543
|
43
|
.89855
|
.10145
|
44
|
.89221
|
.10779
|
45
|
.88558
|
.11442
|
46
|
.87863
|
.12137
|
47
|
.87137
|
.12863
|
48
|
.86374
|
.13626
|
49
|
.85578
|
.14422
|
50
|
.84743
|
.15257
|
51
|
.83674
|
.16126
|
52
|
.82969
|
.17031
|
53
|
.82028
|
.17972
|
54
|
.81054
|
.18946
|
55
|
.80046
|
.19954
|
56
|
.79006
|
.20994
|
57
|
.77931
|
.22069
|
58
|
.76822
|
.23178
|
59
|
.75675
|
.24325
|
60
|
.74491
|
.25509
|
61
|
.73267
|
.26733
|
62
|
.72002
|
.27998
|
63
|
.70696
|
.29304
|
64
|
.69352
|
.30648
|
65
|
.67970
|
.32030
|
66
|
.66551
|
.33449
|
67
|
.65098
|
.34902
|
68
|
.63610
|
.36390
|
69
|
.62086
|
.37914
|
70
|
.60522
|
.39478
|
71
|
.58914
|
.41086
|
72
|
.57261
|
.42739
|
73
|
.55571
|
.44429
|
74
|
.53862
|
.46138
|
75
|
.52149
|
.47851
|
76
|
.50441
|
.49559
|
77
|
.48742
|
.51258
|
78
|
.47049
|
.52951
|
79
|
.45357
|
.54643
|
80
|
.43659
|
.56341
|
81
|
.41967
|
.58033
|
82
|
.40295
|
.59705
|
83
|
.38642
|
.61358
|
84
|
.36998
|
.63002
|
85
|
.35359
|
.64641
|
86
|
.33764
|
.66236
|
87
|
.32262
|
.67738
|
88
|
.30859
|
.69141
|
89
|
.29526
|
.70474
|
90
|
.28221
|
.71779
|
91
|
.26955
|
.73045
|
92
|
.25771
|
.74299
|
93
|
.24692
|
.75308
|
94
|
.23728
|
.76272
|
95
|
.22887
|
.77113
|
96
|
.22181
|
.77819
|
97
|
.21550
|
.78450
|
98
|
.21000
|
.79000
|
99
|
.20486
|
.79514
|
100
|
.19975
|
.80025
|
101
|
.19532
|
.80468
|
102
|
.19054
|
.80946
|
103
|
.18437
|
.81563
|
104
|
.17856
|
.82144
|
105
|
.16962
|
.83038
|
106
|
.15488
|
.84512
|
107
|
.13409
|
.86591
|
108
|
.10068
|
.89932
|
109
|
.04545
|
.95455
|
(Source: Added at 19 Ill. Reg. 2905, effective February 27, 1995)