When a party as tenant for life is entitled to the annual interests on a sum of money, or is entitled to the use of any estate, or a part thereof, and is willing to accept a gross sum in lieu thereof, or the party liable for such interest, or affected by such claim, has the right to pay a gross sum in lieu thereof, or if the court in any legal proceeding orders a gross sum to be paid in lieu thereof, the sum shall be estimated according to the then value of an annuity of eight percent on the principal sum during the probable life of such person, according to the following table, showing in Column I the present value, on the basis of eight percent interest, of an annuity of $1, payable at the end of every year that a person of a given age may be living, for the ages therein stated:\nPRESENT VALUE\n---------------------------------------------------------------\n---------------------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -----------------\n---------------------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ----------------\n---------------------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ---------------\n---------------------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one --------------\n---------------------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -------------\n---------------------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ------------\n---------------------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -----------\n---------------------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ----------\n---------------------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ---------\n---------------------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one --------\n---------------------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -------\n---------------------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ------\n---------------------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -----\n---------------------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ----\n---------------------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ---\n---------------------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one --\n---------------------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -\n---------------------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one \n---------------------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one n---------------------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ---------------------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one --------------------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -------------------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ------------------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -----------------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ----------------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ---------------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one --------------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -------------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ------------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -----------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ----------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ---------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one --------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ------------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -----------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ----------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ---------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one --------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ------------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -----------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ----------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ---------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one --------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ------------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -----------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ----------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ---------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one --------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ------------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -----------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ----------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ---------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one --------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ------------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -----------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ----------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ---------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one --------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ------------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -----------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ----------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ---------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one --------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ------------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -----------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ----------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ---------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one --------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ------\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -----\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ----\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ---\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one --\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -\n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one \n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one n---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ---------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one --------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ------------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -----------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ----------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ---------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one --------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ------------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -----------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ----------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ---------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one --------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ------------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -----------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ----------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ---------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one --------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ------------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -----------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ----------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ---------------------------------------\nAge last birthday\nI life\nII lives\nLess than one --------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -------------------------------------\nAge last birthday\nI life\nII lives\nLess than one ------------------------------------\nAge last birthday\nI life\nII lives\nLess than one -----------------------------------\nAge last birthday\nI life\nII lives\nLess than one ----------------------------------\nAge last birthday\nI life\nII lives\nLess than one ---------------------------------\nAge last birthday\nI life\nII lives\nLess than one --------------------------------\nAge last birthday\nI life\nII lives\nLess than one -------------------------------\nAge last birthday\nI life\nII lives\nLess than one ------------------------------\nAge last birthday\nI life\nII lives\nLess than one -----------------------------\nAge last birthday\nI life\nII lives\nLess than one ----------------------------\nAge last birthday\nI life\nII lives\nLess than one ---------------------------\nAge last birthday\nI life\nII lives\nLess than one --------------------------\nAge last birthday\nI life\nII lives\nLess than one -------------------------\nAge last birthday\nI life\nII lives\nLess than one ------------------------\nAge last birthday\nI life\nII lives\nLess than one -----------------------\nAge last birthday\nI life\nII lives\nLess than one ----------------------\nAge last birthday\nI life\nII lives\nLess than one ---------------------\nAge last birthday\nI life\nII lives\nLess than one --------------------\nAge last birthday\nI life\nII lives\nLess than one -------------------\nAge last birthday\nI life\nII lives\nLess than one ------------------\nAge last birthday\nI life\nII lives\nLess than one -----------------\nAge last birthday\nI life\nII lives\nLess than one ----------------\nAge last birthday\nI life\nII lives\nLess than one ---------------\nAge last birthday\nI life\nII lives\nLess than one --------------\nAge last birthday\nI life\nII lives\nLess than one -------------\nAge last birthday\nI life\nII lives\nLess than one ------------\nAge last birthday\nI life\nII lives\nLess than one -----------\nAge last birthday\nI life\nII lives\nLess than one ----------\nAge last birthday\nI life\nII lives\nLess than one ---------\nAge last birthday\nI life\nII lives\nLess than one --------\nAge last birthday\nI life\nII lives\nLess than one -------\nAge last birthday\nI life\nII lives\nLess than one ------\nAge last birthday\nI life\nII lives\nLess than one -----\nAge last birthday\nI life\nII lives\nLess than one ----\nAge last birthday\nI life\nII lives\nLess than one ---\nAge last birthday\nI life\nII lives\nLess than one --\nAge last birthday\nI life\nII lives\nLess than one -\nAge last birthday\nI life\nII lives\nLess than one \nAge last birthday\nI life\nII lives\nLess than one nAge last birthday\nI life\nII lives\nLess than one Age last birthday\nI life\nII lives\nLess than one ge last birthday\nI life\nII lives\nLess than one e last birthday\nI life\nII lives\nLess than one last birthday\nI life\nII lives\nLess than one last birthday\nI life\nII lives\nLess than one ast birthday\nI life\nII lives\nLess than one st birthday\nI life\nII lives\nLess than one t birthday\nI life\nII lives\nLess than one birthday\nI life\nII lives\nLess than one birthday\nI life\nII lives\nLess than one irthday\nI life\nII lives\nLess than one rthday\nI life\nII lives\nLess than one thday\nI life\nII lives\nLess than one hday\nI life\nII lives\nLess than one day\nI life\nII lives\nLess than one ay\nI life\nII lives\nLess than one y\nI life\nII lives\nLess than one \nI life\nII lives\nLess than one nI life\nII lives\nLess than one I life\nII lives\nLess than one life\nII lives\nLess than one life\nII lives\nLess than one ife\nII lives\nLess than one fe\nII lives\nLess than one e\nII lives\nLess than one \nII lives\nLess than one nII lives\nLess than one II lives\nLess than one I lives\nLess than one lives\nLess than one lives\nLess than one ives\nLess than one ves\nLess than one es\nLess than one s\nLess than one \nLess than one nLess than one Less than one ess than one ss than one s than one than one than one han one an one n one one one ne e year\n12.060\n11.670\n1\n12.291\n12.124\n2\n12.291\n12.127\n3\n12.286\n12.120\n4\n12.278\n12.107\n5\n12.267\n12.091\n6\n12.256\n12.071\n7\n12.242\n12.049\n8\n12.227\n12.024\n9\n12.211\n11.996\n10\n12.192\n11.965\n11\n12.171\n11.930\n12\n12.149\n11.892\n13\n12.125\n11.852\n14\n12.102\n11.812\n15\n12.078\n11.773\n16\n12.055\n11.736\n17\n12.032\n11.701\n18\n12.010\n11.666\n19\n11.988\n11.632\n20\n11.964\n11.596\n21\n11.939\n11.559\n22\n11.913\n11.521\n23\n11.886\n11.480\n24\n11.857\n11.437\n25\n11.824\n11.389\n26\n11.789\n11.336\n27\n11.751\n11.278\n28\n11.709\n11.215\n29\n11.664\n11.148\n30\n11.615\n11.075\n31\n11.564\n10.998\n32\n11.510\n10.917\n33\n11.452\n10.831\n34\n11.391\n10.741\n35\n11.326\n10.645\n36\n11.258\n10.545\n37\n11.186\n10.440\n38\n11.110\n10.331\n39\n11.031\n10.217\n40\n10.948\n10.098\n41\n10.861\n9.975\n42\n10.770\n9.847\n43\n10.675\n9.714\n44\n10.576\n9.576\n45\n10.473\n9.434\n46\n10.365\n9.288\n47\n10.254\n9.138\n48\n10.138\n8.983\n49\n10.018\n8.824\n50\n9.893\n8.661\n51\n9.764\n8.493\n52\n9.631\n8.322\n53\n9.493\n8.147\n54\n9.352\n7.970\n55\n9.207\n7.790\n56\n9.057\n7.608\n57\n8.904\n7.423\n58\n8.747\n7.237\n59\n8.586\n7.048\n60\n8.421\n6.856\n61\n8.252\n6.662\n \n51\n9.764\n8.493\n52\n9.631\n8.322\n53\n9.493\n8.147\n54\n9.352\n7.970\n55\n9.207\n7.790\n56\n9.057\n7.608\n57\n8.904\n7.423\n58\n8.747\n7.237\n59\n8.586\n7.048\n60\n8.421\n6.856\n61\n8.252\n6.662\n62\n8.078\n6.466\n63\n7.900\n6.267\n64\n7.718\n6.067\n65\n7.532\n5.865\n66\n7.343\n5.663\n67\n7.150\n5.460\n68\n6.954\n5.256\n69\n6.755\n5.052\n70\n6.552\n4.847\n71\n6.345\n4.640\n72\n6.134\n4.431\n73\n5.920\n4.222\n74\n5.705\n4.015\n75\n5.491\n3.812\n76\n5.279\n3.615\n77\n5.069\n3.424\n78\n4.861\n3.239\n79\n4.654\n3.057\n80\n4.448\n2.879\n81\n4.244\n2.706\n82\n4.044\n2.538\n83\n3.846\n2.376\n84\n3.652\n2.217\n85\n3.459\n2.061\n86\n3.272\n1.911\n87\n3.097\n1.774\n88\n2.934\n1.651\n89\n2.780\n1.537\n90\n2.630\n1.426\n91\n2.485\n1.319\n92\n2.350\n1.220\n93\n2.227\n1.131\n94\n2.118\n1.053\n95\n2.024\n0.986\n96\n1.943\n0.931\n97\n1.873\n0.885\n98\n1.811\n0.845\n99\n1.754\n0.810\n100\n1.701\n0.779\n101\n1.651\n0.751\n102\n1.602\n0.726\n103\n1.550\n0.703\n104\n1.492\n0.682\n105\n1.420\n0.661\n106\n1.322\n0.637\n107\n1.178\n0.602\n108\n0.955\n0.535\n109\n0.595\n0.383\n1973, c. 355, § 55-269.1; 1981, c. 612; 1990, c. 831; 2019, c. 712.
Virginia Legal Code