Determining the value of life estates

Revised date
Purpose statement

Purpose: To explain how to determine the value of a life estate.

Federal SSI programs and operations manual system (POMS) tables

To determine the value of a life estate:

  1. First, find the line for the person's age as of the last birthday.
  2. Then, multiply the figure in the life estate column for that age by the current market value of the property.
  3. The result is the value of the life estate.
Age Life estate Age Life estate Age Life estate
0 .97188 37 .93026 74 .53862
1 .98988 38 .92567 75 .52149
2 .99017 39 .92083 76 .50441
3 .99008 40 .91571 77 .48742
4 .98981 41 .91030 78 .47049
5 .98938 42 .90457 79 .45357
6 .98884 43 .89855 80 .43659
7 .98822 44 .89221 81 .41967
8 .98748 45 .88558 82 .40295
9 .98663 46 .87863 83 .38642
10 .98565 47 .87137 84 .36998
11 .98453 48 .86374 85 .35359
12 .98329 49 .85578 86 .33764
13 .98198 50 .84743 87 .32262
14 .98066 51 .83674 88 .30859
15 .97937 52 .82969 89 .29526
16 .97815 53 .82028 90 .28221
17 .97700 54 .81054 91 .26955
18 .97590 55 .80046 92 .25771
19 .97480 56 .79006 93 .24692
20 .97365 57 .77931 94 .23728
21 .97245 58 .76822 95 .22887
22 .97120 59 .75675 96 22181
23 .96986 60 .74491 97 .21550

24

 .96841 61 .73267 98 .21000
25 .96678 62 .72002 99 .20486
26 .96495 63 .70696 100 .19975
27 .96290 64 .69352 101 .19532
28 .96062 65 .67970 102 .19054
29 .95813 66 .66551 103 .18437
30 .95543 67 .65098 104 .17856
31 .95254 68 .63610 105 .16962
32 .94942 69 .62086 106 .15488
33 .94608 70 .60522 107 .13409
34 .94250 71 .58914 108 .10068
35 .93868 72 .57261 109 .04545
36 .93460 73 .55571

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