Effective July 1, 2002 to December 31, 2002

Approved by the American Council on Gift Annuities April 10, 2002

Suggested Charitable Gift Annuity Rates

Two Lives - Joint and Survivor

Younger Age

Older Age

Rate

20 & under

All

4.6

21

21+

4.6

22

22+

4.6

23

23+

4.6

24

24+

4.6

25

25+

4.7

26

26+

4.7

27

27+

4.7

28

28+

4.7

29

29+

4.7

30

30+

4.7

31

31+

4.8

32

32+

4.8

33

33+

4.8

34

34+

4.8

35

35+

4.8

36

36+

4.9

37

37+

4.9

38

38+

4.9

39

39+

5.0

40

40+

5.0

41

41+

5.0

42

42+

5.1

43

43+

5.1

44

44+

5.1

45

45+

5.2

46

46+

5.2

47

47+

5.3

48

48+

5.3

49

49+

5.4

50

50+

5.4

51

51+

5.5

52

52 +

5.6

53

53+

5.6

54

54+

5.7

55

55-57

5.7

55

58+

5.8

56

56+

5.8

57

57-63

5.9

57

64+

6.0

58

58-61

6.0

58

62+

6.1

59

59-62

6.1

59

63+

6.2

60

60-61

6.1

60

62+

6.2

61

61-66

6.2

61

67+

6.3

62

62-65

6.2

62

66-71

6.3

62

72+

6.4

63

63-64

6.2

63

65-69

6.3

63

70+

6.4

64

64-67

6.3

64

68-73

6.4

64

74+

6.5

65

65-66

6.3

65

67-71

6.4

65

72+

6.5

66

66-69

6.4

66

70-73

6.5

66

74+

6.6

67

67-68

6.4

67

69-72

6.5

67

73-76

6.6

67

77+

6.7

68

68-70

6.5

68

71-74

6.6

68

75-78

6.7

68

79+

6.8

69

69

6.5

69

70-72

6.6

69

73-76

6.7

69

77-80

6.8

69

81+

6.9

70

70-71

6.6

70

72-74

6.7

70

75-77

6.8

70

78-81

6.9

70

82+

7.0

71

71-73

6.7

71

74-76

6.8

71

77-79

6.9

71

80-82

7.0

71

83+

7.1

72

72

6.7

72

73-74

6.8

72

75-77

6.9

Younger Age

Older Age

Rate

72

78-80

7.0

72

81-83

7.1

72

84+

7.2

73

73

6.8

73

74-75

6.9

73

76-78

7.0

73

79-80

7.1

73

81-83

7.2

73

84-87

7.3

73

88+

7.4

74

74

6.9

74

75-76

7.0

74

77-78

7.1

74

79-81

7.2

74

82-83

7.3

74

84-87

7.4

74

88+

7.5

75

75

7.0

75

76-77

7.1

75

78-79

7.2

75

80-81

7.3

75

82-84

7.4

75

85-86

7.5

75

87-90

7.6

75

91+

7.7

76

76

7.1

76

77-78

7.2

76

79

7.3

76

80-81

7.4

76

82-84

7.5

76

85-86

7.6

76

87-89

7.7

76

90+

7.8

77

77-78

7.3

77

79-80

7.4

77

81-82

7.5

77

83

7.6

77

84-85

7.7

77

86-88

7.8

77

89-91

7.9

77

92+

8.0

78

78-79

7.4

78

80

7.5

78

81-82

7.6

78

83

7.7

78

84-85

7.8

78

86-87

7.9

78

88-89

8.0

78

90-92

8.1

78

93+

8.2

79

79

7.5

79

80

7.6

79

81-82

7.7

79

83

7.8

79

84-85

7.9

79

86

8.0

79

87-88

8.1

79

89-91

8.2

79

92-93

8.3

79

94+

8.4

80

80

7.7

80

81-82

7.8

80

83

7.9

80

84

8.0

80

85-86

8.1

80

87

8.2

80

88-89

8.3

80

90-91

8.4

80

92-94

8.5

80

95+

8.6

81

81

7.8

81

82

7.9

81

83

8.0

81

84

8.1

81

85

8.2

81

86-87

8.3

81

88

8.4

81

89-90

8.5

81

91-92

8.6

81

93-94

8.7

81

95+

8.8

82

82

8.0

82

83

8.1

82

84

8.2

82

85

8.3

82

86

8.4

82

87

8.5

82

88-89

8.6

82

90

8.7

Younger Age

Older Age

Rate

82

91-92

8.8

82

93-94

8.9

82

95+

9.0

83

83

8.2

83

84

8.3

83

85

8.4

83

86

8.5

83

87

8.6

83

88

8.7

83

89

8.8

83

90

8.9

83

91-92

9.0

83

93-94

9.1

83

95+

9.2

84

84

8.4

84

85

8.6

84

86

8.7

84

87

8.8

84

88

8.9

84

89

9.0

84

90-91

9.1

84

92

9.2

84

93

9.3

84

94+

9.4

85

85

8.7

85

86

8.8

85

87

8.9

85

88

9.0

85

89

9.1

85

90

9.2

85

91

9.3

85

92

9.4

85

93

9.5

85

94

9.6

85

95+

9.7

86

86

8.9

86

87

9.1

86

88

9.2

86

89

9.3

86

90

9.4

86

91

9.5

86

92

9.7

86

93-94

9.8

86

95+

9.9

87

87

9.2

87

88

9.4

87

89

9.5

87

90

9.6

87

91

9.8

87

92

9.9

87

93

10.0

87

94

10.1

87

95+

10.2

88

88

9.5

88

89

9.7

88

90

9.8

88

91

10.0

88

92

10.1

88

93

10.2

88

94

10.3

88

95+

10.5

89

89

9.8

89

90

10.0

89

91

10.2

89

92

10.3

89

93

10.5

89

94

10.6

89

95+

10.7

90

90

10.2

90

91

10.4

90

92

10.5

90

93

10.7

90

94

10.8

90

95+

11.0

91

91

10.5

91

92

10.6

91

93

10.8

91

94

10.9

91

95+

11.1

92

92

10.7

92

93

10.9

92

94

11.0

92

95+

11.2

93

93

11.0

93

94

11.1

93

95+

11.3

94

94

11.2

94

95+

11.4

95 & over

95+

11.5