Mo. Code Regs. Ann. tit. 12, § 10-8.150 – Mortality Table

PURPOSE: The mortality table used by the director of revenue under section 145.220, RSMo (1986) is assigned a rule number in order to comply with the uniform procedures adopted by the secretary of state under section 536.023, RSMo (1986). It is used in determining the value of life estates.

NOTE: This regulation is applicable to decedents dying on or before December 31, 1980.

(1) The mortality table on the following page has been promulgated by the director of revenue under section 145.220, RSMo (1969). It is the same mortality table that is used by the insurance department and it is to be used in determining the value of life estates and computing the tax under the Transfer and Inheritance Tax Law, on the basis of five percent (5%). Mortality table used by the insurance department for the purpose of determining the value of life estates and computing the tax under the transfer and inheritance tax law, on a basis of five percent (5%). Present Age Value Age 10 16.556 11 16.502 12 16.445 13 16.386 14 16.324 15 16.259 16 16.192 17 16.121 18 16.048 19 15.971

20 15.891 21 15.808 22 15.722 23 15.632 24 15.539 25 15.442 26 15.341 27 15.236 28 15.127 29 15.014

30 14.896 31 14.774 32 14.647 33 14.515 34 14.378 35 14.235 36 14.087 37 13.933 38 13.773 39 13.606

40 13.433 41 13.252 42 13.064 43 12.868 44 12.666 45 12.456 46 12.241 47 12.020 48 11.794 49 11.563

50 11.326 51 11.085 52 10.840 53 10.590 54 10.336 55 10.077

AUTHORITY: sections 136.030 and 136.120, RSMo 1969.* Mortality table was last filed on Dec. 31, 1975, effective Jan. 10, 1976.

*Original authority: 136.030, RSMo 1945, amended 1947, 1949, 1965 and 136.120, RSMo 1945. Present Value 56 9.816 57 9.550 58 9.282 59 9.010 60 8.735 61 8.459 62 8.182 63 7.903 64 7.625 65 7.347 66 7.070 67 6.795 68 6.521 69 6.251 70 5.983 71 5.718 72 5.457 73 5.200 74 4.947 75 4.699 76 4.455 77 4.216 78 3.982 79 3.754 80 3.531 81 3.313 82 3.099 83 2.889 84 2.681 85 2.474 86 2.268 87 2.063 88 1.858 89 1.655 90 1.456 91 1.261 92 1.072 93 0.892 94 0.726 95 0.576 96 0.456 97 0.363 98 0.238