Table 80CNSMT

This Table is used for determining 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 may be used after June 30, 1999 to value annuities, life estates, and reminders. There is an overlapping period between this table and Table 90CM. Either table may be used from May 1, 1999 through June 30, 1999.