Rates effective July 1, 1999 to June 30, 2001

Approved by the American Council on Gift Annuities, April 18, 1999

Suggested Charitable Gift Annuity Rates

Two Lives - Joint and Survivor

Younger Age

Older Age

Rate

20 and under

All

4.7

21

21+

4.8

22

22+

4.8

23

23+

4.9

24

24+

4.9

25

25+

5.0

26

26+

5.0

27

27+

5.0

28

28+

5.0

29

29+

5.0

30

30+

5.0

31

31+

5.1

32

32+

5.1

33

33+

5.1

34

34+

5.1

35

35+

5.1

36

36+

5.2

37

37+

5.2

38

38+

5.2

39

39+

5.2

40

40+

5.3

41

41+

5.3

42

42+

5.3

43

43+

5.4

44

44+

5.4

45

45+

5.5

46

46+

5.5

47

47+

5.5

48

48+

5.6

49

49+

5.6

50

50+

5.6

51

51+

5.7

52

52 +

5.7

53

53+

5.8

54

54+

5.8

55

55-57

5.8

55

58+

5.9

56

56+

6.0

57

57-63

6.0

57

64+

6.1

58

58-61

6.1

58

62+

6.2

59

59-60

6.2

59

61+

6.3

60

60-65

6.3

60

66+

6.4

61

61-64

6.4

61

65+

6.5

62

62-63

6.4

62

64-68

6.5

62

69+

6.6

63

63-67

6.5

63

68-72

6.6

63

73+

6.7

64

64-65

6.5

64

66-70

6.6

64

71+

6.7

65

65-69

6.6

65

70-73

6.7

65

74+

6.8

66

66-67

6.6

66

68-71

6.7

66

72-76

6.8

66

77+

6.9

67

67-70

6.7

67

71-74

6.8

67

75-78

6.9

67

79+

7.0

68

68-69

6.7

68

70-72

6.8

68

73-76

6.9

68

77-80

7.0

68

81+

7.1

69

69-71

6.8

69

72-74

6.9

69

75-77

7.0

69

78-82

7.1

69

83+

7.2

70

70

6.8

70

71-72

6.9

70

73-75

7.0

70

76-79

7.1

70

80-83

7.2

70

84+

7.3

71

71

6.9

71

72-74

7.0

71

75-77

7.1

71

78-80

7.2

71

81-84

7.3

71

85+

7.4

Younger Age

Older Age

Rate

72

72-73

7.0

72

74-75

7.1

72

76-78

7.2

72

79-81

7.3

72

82-84

7.4

72

85+

7.5

73

73-74

7.1

73

75-76

7.2

73

77-79

7.3

73

80-81

7.4

73

82-84

7.5

73

85+

7.6

74

74-75

7.2

74

76-77

7.3

74

78-79

7.4

74

80-81

7.5

74

82-84

7.6

74

85-87

7.7

74

88+

7.8

75

75-76

7.3

75

77-78

7.4

75

79-80

7.5

75

81-82

7.6

75

83-84

7.7

75

85-87

7.8

75

88-90

7.9

75

91+

8.0

76

76

7.4

76

77-78

7.5

76

79-80

7.6

76

81-82

7.7

76

83-84

7.8

76

85-86

7.9

76

87-89

8.0

76

90+

8.1

77

77

7.5

77

78

7.6

77

79-80

7.7

77

81-82

7.8

77

83-84

7.9

77

85-86

8.0

77

87-88

8.1

77

89-91

8.2

77

92+

8.3

78

78-79

7.7

78

80

7.8

78

81-82

7.9

78

83

8.0

78

84-85

8.1

78

86-87

8.2

78

88-89

8.3

78

90-92

8.4

78

93+

8.5

79

79

7.8

79

80

7.9

79

81-82

8.0

79

83

8.1

79

84-85

8.2

79

86

8.3

79

87-88

8.4

79

89-90

8.5

79

91-93

8.6

79

94+

8.7

80

80-81

8.0

80

82

8.1

80

83

8.2

80

84

8.3

80

85-86

8.4

80

87

8.5

80

88-89

8.6

80

90-91

8.7

80

92-93

8.8

80

94+

8.9

81

81

8.1

81

82

8.2

81

83

8.3

81

84

8.4

81

85

8.5

81

86

8.6

81

87-88

8.7

81

89

8.8

81

90-91

8.9

81

92-93

9.0

81

94+

9.1

82

82

8.3

82

83

8.4

82

84

8.5

82

85

8.6

82

86

8.7

82

87

8.8

82

88

8.9

82

89-90

9.0

Younger Age

Older Age

Rate

82

91

9.1

82

92-93

9.2

82

94+

9.3

83

83

8.5

83

84

8.6

83

85

8.8

83

86

8.9

83

87-88

9.0

83

89

9.1

83

90

9.2

83

91

9.3

83

92-93

9.4

83

94

9.5

83

95+

9.6

84

84

8.8

84

85

8.9

84

86

9.0

84

87

9.1

84

88

9.2

84

89

9.3

84

90

9.4

84

91

9.5

84

92

9.6

84

93-94

9.7

84

95+

9.8

85

85

9.0

85

86

9.1

85

87

9.3

85

88

9.4

85

89

9.5

85

90

9.6

85

91

9.7

85

92

9.8

85

93

9.9

85

94

10.0

85

95+

10.1

86

86

9.3

86

87

9.4

86

88

9.5

86

89

9.7

86

90

9.8

86

91

9.9

86

92

10.0

86

93

10.1

86

94

10.2

86

95+

10.3

87

87

9.6

87

88

9.7

87

89

9.9

87

90

10.0

87

91

10.1

87

92

10.3

87

93

10.4

87

94

10.5

87

95+

10.6

88

88

9.9

88

89

10.0

88

90

10.2

88

91

10.3

88

92

10.5

88

93

10.6

88

94

10.7

88

95+

10.9

89

89

10.2

89

90

10.4

89

91

10.6

89

92

10.7

89

93

10.9

89

94

11.0

89

95+

11.1

90

90

10.6

90

91

10.8

90

92

10.9

90

93

11.1

90

94

11.3

90

95+

11.4

91

91

10.8

91

92

10.9

91

93

11.1

91

94

11.3

91

95+

11.4

92

92

10.9

92

93

11.1

92

94

11.3

92

95+

11.4

93

93

11.1

93

94

11.3

93

95+

11.4

94

94

11.3

94

95+

11.4

95 and over

95+

11.4