The 1983 A Table is a mortality table that is accepted by many states for use in computing gift annuity reserve requirements. The 1983 A table is sex-biased: it reflects that females live longer than males.
You also can use this table to compute gift years remaining and FASB liabilities, if you wish, although FASB liabilities typically are computed using the mortality table required by the IRS for computing charitable deductions. Since July 1, 2009, this table has been Table 2000CM.
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