The present value of a remainder interest is found by subtracting from the principal sum the value of the commuted life interest as determined by this subchapter.
Structure Arkansas Code
Subtitle 1 - General Provisions
Chapter 2 - Commutation of Interests
§ 18-2-102. Commutation of single life interest
§ 18-2-104. Choice of interest
§ 18-2-106. Commutation of remainder interest