CGA suggested annuity rates adopted 4/6/89
The tables below display the maximum payout rates that the Committee on Gift Annuities (now the American Council on Gift Annuities) suggested charities should offer their gift annuity donors from April 6, 1989 to April 30, 1992. These rates are used as guidelines by members of the CGA for offering annuity rates to potential donors. The rates are actuarially determined with the goal of having at least half of the gift asset passed on to the charity (the residuum).
One-life rates
Two-life rates
Two-life table (continued)
Two-life table (continued)
Recalculation factors for deferred annuity rates
The interest factors below are used to calculate the maximum deferred gift annuity rates suggested by the Committee on Gift Annuities (now the American Council on Gift Annuities). The maximum deferred gift annuity rate equals the suggested rate from the one-life or two-life table for the age(s) of the annuitant(s) six months before the date of first payment multiplied by the factor below for the number of whole years from the gift date to six months before the date of first payment. The suggested effective dates for these factors were April 6, 1989 to April 30, 1992. They are based on a 5% rate of return per annum for the first 10 years of deferral, 4.5% for the next 10 years, 4% for the next 10 years, and 3.5% for all additional years.
