Determining the value of life estates
Revised date
Purpose statement
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:
- First, find the line for the person's age as of the last birthday.
- Then, multiply the figure in the life estate column for that age by the current market value of the property.
- 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 |