80CNSMT mortality table

The 80CNSMT mortality table is required by the IRS for computing charitable deductions for planned gifts and other “split interest” transfers made on or after May 1, 1989 and before July 1, 1999. Transition rules allowed donors of gifts in May 1999 or June 1999 to choose between using Table 80CNSMT or Table 90CM. Table 90CM became required for gifts made on or after July 1, 1999.

This mortality table can also be used when computing liabilities to satisfy FASB Statements 116 and 117.

Table 80CNSMT is based on data from the 1980 U.S. census. It is a unisex table: men and women have the same mortality.

The left column is the age of the population and the right column is the number of survivors per 100,000 population.

Age	Survivors	Age	Survivors	Age	Survivors
0	100000	37	95492	74	59279
1	98740	38	95317	75	56799
2	98648	39	95129	76	54239
3	98584	40	94926	77	51599
4	98535	41	94706	78	48878
5	98495	42	94465	79	46071
6	98459	43	94201	80	43180
7	98426	44	93913	81	40208
8	98396	45	93599	82	37172
9	98370	46	93256	83	34095
10	98347	47	92882	84	31012
11	98328	48	92472	85	27960
12	98309	49	92021	86	24961
13	98285	50	91526	87	22038
14	98248	51	90986	88	19235
15	98196	52	90402	89	16598
16	98129	53	89771	90	14154
17	98047	54	89087	91	11908
18	97953	55	88348	92	9863
19	97851	56	87551	93	8032
20	97741	57	86695	94	6424
21	97623	58	85776	95	5043
22	97499	59	84789	96	3884
23	97370	60	83726	97	2939
24	97240	61	82581	98	2185
25	97110	62	81348	99	1598
26	96982	63	80024	100	1150
27	96856	64	78609	101	815
28	96730	65	77107	102	570
29	96604	66	75520	103	393
30	96477	67	73846	104	267
31	96350	68	72082	105	179
32	96220	69	70218	106	119
33	96088	70	68248	107	78
34	95951	71	66165	108	51
35	95808	72	63972	109	33
36	95655	73	61673	110	0

Source: Treasury Reg. Sec. 20.2031-7(f).