Table 80CNSMT

Table 80CNSMT is a mortality table. It was used to compute the charitable deduction for all planned gifts funded from May 1, 1989 to June 30, 1999. Table 80CNSMT is a unisex table: it shows males and females to have the same mortality.

Table 80CNSMT was often used to compute FASB liabilities, but has been largely replaced by Table 90CM for valuations on or after July 1, 1999.

Table contents