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美国政府科技报告
>Actuarial Values, Beta Volume. Unitrust Remainder Factors for One Life/Two Lives, and Term Certains. Adjusted Payout Rates from 2.2 Percent to 26.0 Percent for Use in Income, Estate, and Gift Tax Purposes
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Actuarial Values, Beta Volume. Unitrust Remainder Factors for One Life/Two Lives, and Term Certains. Adjusted Payout Rates from 2.2 Percent to 26.0 Percent for Use in Income, Estate, and Gift Tax Purposes
The factors set forth in the publication involving life contingencies are taken from the values of 1x from the Life Table for the Total Population appearing as Table I. in 'U.S. Decennial Life Tables for 1979-81' published by the U.S. Department of Health and Human Services, Public Health Service, National Center of Health Statistics. The factors in Sections 1 through 3 are based on adjusted payout rates ranging from 2.2 percent to 26.0 percent in intervals of two-tenths of one percent. TABLE U(1) in Section 1 shows the present worth of the remainder interest in a single life unitrust. TABLE U(2) in Section 2 shows the present worth of the remainder interest in a unitrust which terminates at the death of the last to die of two persons. The table only applies when the payout percentage during the joint lives is the same as that during the life of the survivor. The section is divided into twelve parts based on adjusted payout rates. TABLE D of Section 3 shows the present worth of the remainder interest in a unitrust payable for a term certain. TABLE F of section 4 shows factors for determining adjusted payout rates for annual, semiannual, quarterly, and weekly payout sequences at interest rates ranging from 2.2 to 26.0 percent.
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