103 KAR 2:005
Life Mortality Table
Section 1. Table 1, Life Table for the Total Population: United States, published by the United States Department of Health and Human Services, National Center for Health Statistics, and made available at revenue.ky.gov under the Inheritance Tax tab, shall be utilized when computing the value of a beneficiary's life estate, annuity, remainder interest, or any other interest in the estate that is based on the life expectancy of the beneficiary or some other person. Table 1, Life Table for the Total Population: United States, prescribed and published by National Center for Health Statistics as of January 1 of the year of the decedent's death shall be used.
Amendment history
(103 KAR 002:005. 16 Ky.R. 2614; eff. 7-12-90; Recodified from 103 KAR 7:025, 10-12-2006; 40 Ky.R. 355; 782; eff. 11-1-2013; 46 Ky.R. 2104, 2601; eff. 6-30-2020; 52 Ky.R. 195, 703; eff. 2-3-2026.) COMPILER'S NOTE: 2025 RS HB 6, enacted by the General Assembly on March 27, 2025, altered the information to be provided at the time an administrative regulation is filed. Aside from formatting changes necessary to upload the regulation into the LRC's publication application, this regulation has been p
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In this chapter (3 sections)
- 2:005 · Life Mortality Table
- 2:020 · Lien on ''Qualified Real Estate''
- 2:030 · Policies and circulars relating to inheritance tax