Annuity factor

Annuity factor

Present value of $1 paid for each of t periods.

Annuity Factor

The calculation of the present value of a cash flow or other income stream that produces $1 in income over so many periods of time.
References in periodicals archive ?
i](x, g) be the annuity factor observed in week i for an x-year-old individual with a guarantee period of g years.
The sluggish and asymmetric reaction of life annuity prices to changes in interest rates
The monthly annuity factor is the premium for an actuarially fair annuity that pays $1 per month for life.
Tontine pensions
Find the single life annuity factor for a fifteen year annuity at a 1.
Expert analysis using tax facts online
The gift reportable for tax purposes is fixed, given the fair market value of the gift and the applicable annuity factor (combining term, Section 7520 rate and retained annuity).
GRATs: the time is now: Grantor Retained Annuity Trusts, or GRATs, are having a moment. Here's why estate tax changes and low rates are making these products so appealing--and what you need to know when considering them for clients
An income factor is converted into an annuity factor by dividing the income factor by the appropriate interest rate for the month.
Valuation tables
1) Find the term certain annuity factor for 20 years at a 3.
Part XVIII: Charitable gifts
Under the fixed annuity factor method, the annual payment is determined by dividing the account balance by an annuity factor calculated using the mortality table in Rev.
Substantially equal payment exception
A property valued at the end of its life cycle would be reduced to the ground value, as the annuity factor would be reduced to zero for remaining life (RL = 0), thus eliminating the first term of the formula.
Standard ground value in the context of the harmonization of property valuation
The decedent's estate contended that the IRC section 7520 annuity factor and, thereby, the interest rate applicable on the valuation date, should not be used to determine the present value of the lottery payments for estate tax purposes.
Valuation of lottery prize payments for estate tax purposes: an analysis
Case law (19) indicates that client success is most likely where (1) payment is computed by dividing the fair market value of the property by the appropriate annuity factor determined from the government's own tables, (2) the trust is obligated to pay the annuity without regard to the value of the property held in the trust or the income produced by trust assets, and (3) the grantor holds no powers to manage the trust or control the trustee.
Chapter 36: Private annuity
To arrive at the annuity factor, the reciprocal of the remainder factor (the term interest factor) is divided by the discount rate.
Estate planning with S corporations after 1997 using GRITS, GRATS and GRUTS
Reference Tables Table A Retirement Age Annuity Factor 55 13.
You can't afford not to plan for future
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