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The appropriate age for use in the table is that of the person whose life expectancy serves to measure the life interest being valued.
Structure Arkansas Code
Arkansas Code
Title 18 - Property
Subtitle 1 - General Provisions
Chapter 2 - Commutation of Interests
§ 18-2-101. Purpose
§ 18-2-102. Commutation of single life interest
§ 18-2-103. Choice of age
§ 18-2-104. Choice of interest
§ 18-2-105. Table and example
§ 18-2-106. Commutation of remainder interest