Documentary Stamp Tax Information

Life Estate/Remainder Interest Tables

Month	Revenue Ruling	Rate	Table
May 2008	REV. RUL. 2008-24 TABLE 5	3.2%	Table S (3.2) Single Life Factors Based on Life Table 90CM Interest at 3.2 Percent
June 2008	REV. RUL. 2008-28 TABLE 5	3.8%	Table S (3.8) Single Life Factors Based on Life Table 90CM Interest at 3.8 Percent
July 2008	REV. RUL. 2008-33 TABLE 5	4.2%	Table S (4.2) Single Life Factors Based on Life Table 90CM Interest at 4.2 Percent
August 2008	REV. RUL. 2008-43 TABLE 5	4.2%	Table S (4.2) Single Life Factors Based on Life Table 90CM Interest at 4.2 Percent
September 2008	REV. RUL. 2008-46 TABLE 5	4.2%	Table S (4.2) Single Life Factors Based on Life Table 90CM Interest at 4.2 Percent
October 2008	REV. RUL. 2008-49 TABLE 5	3.8%	Table S (3.8) Single Life Factors Based on Life Table 90CM Interest at 3.8 Percent

	Link to IRS Index of Applicable Federal Rates
	IRS Publication 1457 - Actuarial Values, Book Aleph (This is a very large Adobe Acrobat file - 880 pages. Links to the applicable tables are in the above chart.)