§ 55-1-504

When more than two parties as joint tenants for life, or three or more parties as tenants in successive estates, are entitled to the annual interest on a sum of money, or are entitled to the use of any estate, or a part thereof, and are 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 lives of such persons. Probable lives shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

of such persons. Probable lives shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

f such persons. Probable lives shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

such persons. Probable lives shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

such persons. Probable lives shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

uch persons. Probable lives shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

ch persons. Probable lives shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

h persons. Probable lives shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

persons. Probable lives shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

persons. Probable lives shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

ersons. Probable lives shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

rsons. Probable lives shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

sons. Probable lives shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

ons. Probable lives shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

ns. Probable lives shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

s. Probable lives shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

. Probable lives shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

Probable lives shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

Probable lives shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

robable lives shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

obable lives shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

bable lives shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

able lives shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

ble lives shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

le lives shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

e lives shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

lives shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

lives shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

ives shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

ves shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

es shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

s shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

shall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

hall be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

all be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

ll be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

l be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

be computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

e computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

computed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

omputed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

mputed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

puted from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

uted from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

ted from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

ed from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

d from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

from the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

rom the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

om the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

m the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

the Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

he Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

e Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

Makehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

akehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

kehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

ehamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

hamized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

amized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

mized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

ized mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

zed mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

ed mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

d mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

mortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

ortality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

rtality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

tality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

ality table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

lity table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

ity table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

ty table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

y table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

table for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

able for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

ble for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

le for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

e for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

for total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

or total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

r total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

total population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

otal population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

tal population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

al population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

l population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

population in the United States, 1969-1971, published by the Bureau of the Census of the Department of

opulation in the United States, 1969-1971, published by the Bureau of the Census of the Department of

pulation in the United States, 1969-1971, published by the Bureau of the Census of the Department of

ulation in the United States, 1969-1971, published by the Bureau of the Census of the Department of

lation in the United States, 1969-1971, published by the Bureau of the Census of the Department of

ation in the United States, 1969-1971, published by the Bureau of the Census of the Department of

tion in the United States, 1969-1971, published by the Bureau of the Census of the Department of

ion in the United States, 1969-1971, published by the Bureau of the Census of the Department of

on in the United States, 1969-1971, published by the Bureau of the Census of the Department of

n in the United States, 1969-1971, published by the Bureau of the Census of the Department of

in the United States, 1969-1971, published by the Bureau of the Census of the Department of

in the United States, 1969-1971, published by the Bureau of the Census of the Department of

n the United States, 1969-1971, published by the Bureau of the Census of the Department of

the United States, 1969-1971, published by the Bureau of the Census of the Department of

the United States, 1969-1971, published by the Bureau of the Census of the Department of

he United States, 1969-1971, published by the Bureau of the Census of the Department of

e United States, 1969-1971, published by the Bureau of the Census of the Department of

United States, 1969-1971, published by the Bureau of the Census of the Department of

United States, 1969-1971, published by the Bureau of the Census of the Department of

nited States, 1969-1971, published by the Bureau of the Census of the Department of

ited States, 1969-1971, published by the Bureau of the Census of the Department of

ted States, 1969-1971, published by the Bureau of the Census of the Department of

ed States, 1969-1971, published by the Bureau of the Census of the Department of

d States, 1969-1971, published by the Bureau of the Census of the Department of

States, 1969-1971, published by the Bureau of the Census of the Department of

States, 1969-1971, published by the Bureau of the Census of the Department of

tates, 1969-1971, published by the Bureau of the Census of the Department of

ates, 1969-1971, published by the Bureau of the Census of the Department of

tes, 1969-1971, published by the Bureau of the Census of the Department of

es, 1969-1971, published by the Bureau of the Census of the Department of

s, 1969-1971, published by the Bureau of the Census of the Department of

, 1969-1971, published by the Bureau of the Census of the Department of

1969-1971, published by the Bureau of the Census of the Department of

1969-1971, published by the Bureau of the Census of the Department of

969-1971, published by the Bureau of the Census of the Department of

69-1971, published by the Bureau of the Census of the Department of

9-1971, published by the Bureau of the Census of the Department of

-1971, published by the Bureau of the Census of the Department of

1971, published by the Bureau of the Census of the Department of

971, published by the Bureau of the Census of the Department of

71, published by the Bureau of the Census of the Department of

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published by the Bureau of the Census of the Department of

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Commerce.\nX\nAx\nAxx\nAxxx\nAxxxx\nCx\n0\n12.060\n11.670\n11.305\n10.958\n1.000\n1\n12.291\n12.124\n11.973\n11.832\n1.147\n2\n12.291\n12.127\n11.979\n11.843\n1.315\n3\n12.286\n12.120\n11.971\n11.834\n1.508\n4\n12.278\n12.107\n11.956\n11.816\n1.730\n5\n12.267\n12.091\n11.934\n11.791\n1.984\n6\n12.256\n12.071\n11.909\n11.760\n2.275\n7\n12.242\n12.049\n11.879\n11.724\n2.609\n8\n12.227\n12.024\n11.846\n11.684\n2.992\n9\n12.211\n11.996\n11.809\n11.638\n3.431\n10\n12.192\n11.965\n11.766\n11.587\n3.935\n11\n12.171\n11.930\n11.720\n11.529\n4.512\n12\n12.149\n11.892\n11.668\n11.466\n5.175\n13\n12.125\n11.852\n11.615\n11.401\n5.935\n14\n12.102\n11.812\n11.562\n11.336\n6.806\n15\n12.078\n11.773\n11.510\n11.274\n7.805\n16\n12.055\n11.736\n11.462\n11.215\n8.951\n17\n12.032\n11.701\n11.416\n11.162\n10.265\n18\n12.010\n11.666\n11.373\n11.111\n11.772\n19\n11.988\n11.632\n11.330\n11.062\n13.501\n20\n11.964\n11.596\n11.286\n11.011\n15.483\n21\n11.939\n11.559\n11.240\n10.959\n17.756\n22\n11.913\n11.521\n11.193\n10.905\n20.362\n23\n11.886\n11.480\n11.144\n10.850\n23.352\n24\n11.857\n11.437\n11.091\n10.789\n26.780\n25\n11.824\n11.389\n11.032\n10.723\n30.712\n26\n11.789\n11.336\n10.968\n10.649\n35.221\

n11.193\n10.905\n20.362\n23\n11.886\n11.480\n11.144\n10.850\n23.352\n24\n11.857\n11.437\n11.091\n10.789\n26.780\n25\n11.824\n11.389\n11.032\n10.723\n30.712\n26\n11.789\n11.336\n10.968\n10.649\n35.221\n27\n11.751\n11.278\n10.896\n10.567\n40.392\n28\n11.709\n11.215\n10.818\n10.478\n46.321\n29\n11.664\n11.148\n10.734\n10.382\n53.122\n30\n11.615\n11.075\n10.645\n10.279\n60.921\n31\n11.564\n10.998\n10.550\n10.171\n69.865\n32\n11.510\n10.917\n10.450\n10.056\n80.122\n33\n11.452\n10.831\n10.344\n9.936\n91.885\n34\n11.391\n10.741\n10.233\n9.809\n105.375\n35\n11.326\n10.645\n10.117\n9.677\n120.845\n36\n11.258\n10.545\n9.995\n9.539\n138.586\n37\n11.186\n10.440\n9.868\n9.396\n158.932\n38\n11.110\n10.331\n9.735\n9.247\n182.266\n39\n11.031\n10.217\n9.599\n9.094\n209.024\n40\n10.948\n10.098\n9.457\n8.936\n239.712\n41\n10.861\n9.975\n9.311\n8.773\n274.904\n42\n10.770\n9.847\n9.159\n8.605\n315.263\n43\n10.675\n9.714\n9.002\n8.432\n361.548\n44\n10.576\n9.576\n8.841\n8.256\n414.627\n45\n10.473\n9.434\n8.677\n8.076\n475.500\n46\n10.365\n9.288\n8.508\n7.893\n545.309\n47\n10.254\n9.138\n8.336\n7.707\n625.367\n48\n10.138\n8.983\n8.160\n7.517\n717.178\n49\n10.018\n8.824\n7.979\n7.234\n822.468\n50\n9.893\n

677\n8.076\n475.500\n46\n10.365\n9.288\n8.508\n7.893\n545.309\n47\n10.254\n9.138\n8.336\n7.707\n625.367\n48\n10.138\n8.983\n8.160\n7.517\n717.178\n49\n10.018\n8.824\n7.979\n7.234\n822.468\n50\n9.893\n8.661\n7.796\n7.129\n943.217\n51\n9.764\n8.493\n7.608\n6.930\n1081.692\n52\n9.631\n8.322\n7.418\n6.730\n1240.497\n53\n9.493\n8.147\n7.226\n6.529\n1422.617\n54\n9.352\n7.970\n7.033\n6.328\n1631.475\n55\n9.207\n7.790\n6.838\n6.127\n1870.995\n56\n9.057\n7.608\n6.643\n5.927\n2145.679\n57\n8.904\n7.423\n6.447\n5.727\n2460.691\n58\n8.747\n7.237\n6.250\n5.529\n2821.950\n59\n8.586\n7.048\n6.053\n5.331\n3236.246\n60\n8.421\n6.856\n5.855\n5.133\n3711.365\n61\n8.252\n6.662\n5.656\n4.936\n4256.238\n62\n8.078\n6.466\n5.457\n4.740\n4881.105\n63\n7.900\n6.267\n5.257\n4.544\n5597.710\n64\n7.718\n6.067\n5.056\n4.349\n6419.521\n65\n7.532\n5.865\n4.857\n4.157\n7361.984\n66\n7.343\n5.663\n4.659\n3.967\n8442.811\n67\n7.150\n5.460\n4.462\n3.780\n9682.318\n68\n6.954\n5.256\n4.266\n3.596\n11103.798\n69\n6.755\n5.052\n4.072\n3.414\n12733.969\n70\n6.552\n4.847\n3.879\n3.234\n14603.468\n71\n6.345\n4.640\n3.685\n3.055\n16747.432\n72\n6.134\n4.431\n3.490\n2.875\n19206.157\n73\n5.920\n4.222\n3.296\n2.697\n22025.851

052\n4.072\n3.414\n12733.969\n70\n6.552\n4.847\n3.879\n3.234\n14603.468\n71\n6.345\n4.640\n3.685\n3.055\n16747.432\n72\n6.134\n4.431\n3.490\n2.875\n19206.157\n73\n5.920\n4.222\n3.296\n2.697\n22025.851\n74\n5.705\n4.015\n3.106\n2.523\n25259.510\n75\n5.491\n3.812\n2.922\n2.356\n28967.909\n76\n5.279\n3.615\n2.745\n2.197\n33220.746\n77\n5.069\n3.424\n2.577\n2.047\n38097.950\n78\n4.861\n3.239\n2.415\n1.905\n43691.186\n79\n4.654\n3.057\n2.258\n1.768\n50105.577\n80\n4.448\n2.879\n2.106\n1.636\n57461.677\n81\n4.244\n2.706\n1.959\n1.509\n65897.740\n82\n4.044\n2.538\n1.818\n1.389\n75572.319\n83\n3.846\n2.376\n1.684\n1.276\n86667.243\n84\n3.652\n2.217\n1.554\n1.166\n99391.034\n85\n3.459\n2.061\n1.425\n1.058\n113982.830\n86\n3.272\n1.911\n1.302\n0.955\n130716.878\n87\n3.097\n1.774\n1.192\n0.863\n149907.684\n88\n2.934\n1.651\n1.095\n0.784\n171915.931\n89\n2.780\n1.537\n1.007\n0.713\n197155.252\n90\n2.630\n1.426\n0.922\n0.645\n226100.009\n91\n2.485\n1.319\n0.839\n0.579\n259294.204\n92\n2.350\n1.220\n0.763\n0.519\n297361.704\n93\n2.227\n1.131\n0.695\n0.465\n341017.971\n94\n2.118\n1.053\n0.636\n0.419\n391083.501\n95\n2.024\n0.986\n0.586\n0.380\n448499.252\n96\n1.943\n0.931\n0.546\n0.349\n514344.32

n0.763\n0.519\n297361.704\n93\n2.227\n1.131\n0.695\n0.465\n341017.971\n94\n2.118\n1.053\n0.636\n0.419\n391083.501\n95\n2.024\n0.986\n0.586\n0.380\n448499.252\n96\n1.943\n0.931\n0.546\n0.349\n514344.324\n97\n1.873\n0.885\n0.512\n0.324\n589856.243\n98\n1.811\n0.845\n0.484\n0.302\n676454.218\n99\n1.754\n0.810\n0.459\n0.284\n775765.815\n100\n1.701\n0.779\n0.437\n0.268\n889657.545\n101\n1.651\n0.751\n0.417\n0.254\n1020269.949\n102\n1.602\n0.726\n0.400\n0.241\n1170057.821\n103\n1.550\n0.703\n0.385\n0.230\n1341836.349\n104\n1.492\n0.682\n0.372\n0.221\n1538834.028\n105\n1.420\n0.661\n0.359\n0.212\n1764753.329\n106\n1.322\n0.637\n0.348\n0.205\n2023840.295\n107\n1.178\n0.602\n0.335\n0.197\n2320964.336\n108\n0.955\n0.535\n0.312\n0.188\n2661709.752\n109\n0.595\n0.383\n0.246\n0.158\n3052480.684\nExample: Three persons, ages 30, 40, and 45, are joint tenants for life in the whole of an estate worth $10,500: the equivalent equal age, w, of these three persons is given by the following formula:\nC\n30\n+ C\n40\n+ C\n45\nC\nw\n=\n---------------------\n=\n258.711 where\n3\nC\n30\n, C\n40\n, and C\n45\nare found in column 6 of the above table.\nA linear interpolation between x = 40 and x = 41 in

n30\n+ C\n40\n+ C\n45\nC\nw\n=\n---------------------\n=\n258.711 where\n3\nC\n30\n, C\n40\n, and C\n45\nare found in column 6 of the above table.\nA linear interpolation between x = 40 and x = 41 in the above table would yield the value of x = 40.540, which would be the equivalent equal age of the persons involved.\nFinally, a linear interpolation between x = 40 and x = 41 would yield the value of A = 9.378 40.540:40.540:40.540.\nThis figure multiplied by $840 (the interest at eight percent on $10,500) gives $7,877.52 as the gross value of the joint life estate of such persons.\n1946, p. 557; Michie Suppl. 1946, § 5133a3; Code 1950, § 55-274; 1973, c. 355; 1981, c. 612; 2019, c. 712.