Table 2000CM

This table is the IRS mortality table based on the results of the 2000 census and it is used to determine the gift and estate tax values of various component interests in property. This table is an "average case" table. It takes into account the fact that it is valuing lives for people not self-selected for either longer or shorter than usual longevity. This table must be used starting May 1, 2009 to value annuities, life estates, and remainders. There is an overlapping period between this table and Table 90CM. Either table may be used from May 1, 2009, through June 30, 2009. Actuarial tables based on Table 2000CM can be found at https://www.irs.gov/irb/2009-20_IRB.