103 KAR 2:005. Life Mortality Table

Section 1. Table 1, Life Table for the Total Population: United States, published by the United States Department of Health and Human Services, National Center for Health Statistics, and made available at revenue.ky.gov under the Inheritance Tax tab, shall be utilized when computing the value of a beneficiary's life estate, annuity, remainder interest, or any other interest in the estate that is based on the life expectancy of the beneficiary or some other person. Table 1, Life Table for the Total Population: United States, prescribed and published by National Center for Health Statistics as of January 1 of the year of the decedent's death shall be used.