N.Y. Comp. Codes R. & Regs. tit. 12, § 390.3 – Computations by actuary.

(a) The actuary shall make his computation as of the date of hearing when the lump sum is granted.
(b) The actuary shall base his computations upon the survivorship annuitants' table of mortality, the remarriage tables of the Dutch Royal Insurance Institution and interest at 3½ per centum per annum on claims based on accidents occurring up to and including June 30, 1939, and at three per centum per annum on claims based on accidents occurring thereafter, provided that this interest rate shall not apply to computations made under section 392.2 of this Title.
1. (1) In computing a lump-sum payment to a widow for all of the future payments due her, the actuary shall take into account the probability of the widow receiving the two years' remarriage payment.
2. (2) In computing the interval of suspension of payments where a commuted partial lump sum is awarded in death cases, the factors of survivorship and interest shall be taken into account, but not the probability of remarriage.
(c)
(d) In computing a lump-sum payment to one or more dependents in cases involving the maximum compensation of 66²/₃ percent of wages, the actuary shall consider the required reduction to the various dependents.
(e) In computing a lump-sum payment to a claimant who has been awarded compensation under subdivision 3 of section 15 of the Workers' Compensation Law, the actuary shall assume the award to survive unless it be established that the claimant is then without dependents under subdivision 4 of section 15, except as provided in section 27 of the Workers' Compensation Law.
1. (1) In death cases in which death occurs prior to July 1, 1937, and in disability cases where the accident occurs prior to July 1, 1937, in commuting compensation under section 17 of the Workers' Compensation Law, the actuary shall make his computations as of the date the commutation is ordered, upon the basis that all past-due installments of compensation since the date of death, and in disability cases since the date of accident, are to be paid in full.
2. (2) In cases in which accident or death occurs on or after July 1, 1937, the actuary shall make his computations as of the date of death, except in case of a resident alien about to become nonresident and where a previous death award has been made, the commutation shall be made as of the date of nonresidence. (L. 1937, ch. 110.)
(f)