This text of West Virginia § 43-2-1 (Gross sum in payment of life estates) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
When a party as a tenant for life, or in dower, or otherwise, is entitled to the annual interest on a sum of money, or is entitled to the use of any estate, or any part thereof, or of the proceeds arising therefrom by a sale or otherwise, and is willing to accept a gross sum in lieu thereof, or the party liable for such interest, or affected by such claim, has the right to pay a gross sum in lieu thereof, or if a court in any proceeding decrees a gross sum to be paid in lieu thereof, or if it shall be desirable for any purpose to ascertain the value thereof, the sum to be paid or the present value thereof shall be calculated according to the following chart:
Age Annuity Life Estate Remainder
0 17.1944 .96289 .03711
1 17.3242 .97015 .02985
2 17.3073 .96921 .03079
3 17.2851 .96797 .0320
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When a party as a tenant for life, or in dower, or otherwise, is entitled to the annual interest on a sum of money, or is entitled to the use of any estate, or any part thereof, or of the proceeds arising therefrom by a sale or otherwise, and is willing to accept a gross sum in lieu thereof, or the party liable for such interest, or affected by such claim, has the right to pay a gross sum in lieu thereof, or if a court in any proceeding decrees a gross sum to be paid in lieu thereof, or if it shall be desirable for any purpose to ascertain the value thereof, the sum to be paid or the present value thereof shall be calculated according to the following chart:
Age Annuity Life Estate Remainder
0 17.1944 .96289 .03711
1 17.3242 .97015 .02985
2 17.3073 .96921 .03079
3 17.2851 .96797 .03203
4 17.2597 .96654 .03346
5 17.2316 .96497 .03503
6 17.2014 .96328 .03672
7 17.1690 .96146 .03854
8 17.1346 .95954 .04046
9 17.0977 .95747 .04253
10 17.0582 .95526 .04474
11 17.0162 .95291 .04709
12 16.9720 .95043 .04957
13 16.9261 .94786 .05214
14 16.8796 .94526 .05474
15 16.8330 .94265 .05735
16 16.7865 .94004 .05996
17 16.7398 .93743 .06257
18 16.6926 .93479 .06521
19 16.6439 .93206 .06794
20 16.5932 .92922 .07078
21 16.5401 .92625 .07375
22 16.4849 .92315 .07685
23 16.4270 .91991 .08009
24 16.3663 .91651 .08349
25 16.3022 .91292 .08708
26 16.2348 .90915 .09085
27 16.1636 .90516 .09484
28 16.0890 .90099 .09901
29 16.0109 .89661 .10339
30 15.9293 .89204 .10796
31 15.8442 .88728 .11272
32 15.7555 .88231 .11769
33 15.6627 .87711 .12289
34 15.5659 .87169 .12831
35 15.4645 .86601 .13399
36 15.3589 .86010 .13990
37 15.2486 .85392 .14608
38 15.1333 .84747 .15253
39 15.0130 .84073 .15927
40 14.8872 .83369 .16631
41 14.7556 .82632 .17368
42 14.6182 .81862 .18138
43 14.4748 .81059 .18941
44 14.3255 .80223 .19777
45 14.1707 .79356 .20644
46 14.0104 .78458 .21542
47 13.8449 .77532 .22468
48 13.6741 .76575 .23425
49 13.4978 .75588 .24412
50 13.3158 .74568 .25432
51 13.1281 .73518 .26482
52 12.9355 .72439 .27561
53 12.7380 .71333 .28667
54 12.5356 .70199 .29801
55 12.3284 .69039 .30961
56 12.1163 .67851 .32149
57 11.8995 .66637 .33363
58 11.6787 .65400 .34600
59 11.4545 .64145 .35855
60 11.2273 .62873 .37127
61 10.9968 .61582 .38418
62 10.7622 .60268 .39732
63 10.5234 .58931 .41069
64 10.2809 .57573 .42427
65 10.0348 .56195 .43805
66 9.7847 .54794 .45206
67 9.5299 .53367 .46633
68 9.2709 .51917 .48083
69 9.0085 .50448 .49552
70 8.7440 .48966 .51034
71 8.4785 .47480 .52520
72 8.2128 .45991 .54009
73 7.9474 .44505 .55495
74 7.6815 .43016 .56984
75 7.4142 .41520 .58480
76 7.1449 .40011 .59989
77 6.8735 .38491 .61509
78 6.6006 .36964 .63036
79 6.3280 .35437 .64563
80 6.0577 .33923 .66077
81 5.7918 .32434 .67566
82 5.5314 .30976 .69024
83 5.2765 .29549 .70451
84 5.0255 .28143 .71857
85 4.7769. 26750 .73250
86 4.5327 .25383. 74617
87 4.2964 .24060 .75940
88 4.0679 .22780 .77220
89 3.8473 .21545 .78455
90 3.6348 .20355 .79645
91 3.4338 .19229 .80771
92 3.2479 .18188 .81812
93 3.0765 .17229 .82771
94 2.9171 .16336 .83664
95 2.7660 .15490 .84510
96 2.6241 .14695 .85305
9 72.4928 .13960 .86040
98 2.3696 .13270 .86730
99 2.2496 .12598 .87402
100 2.1329 .11944 .88056
101 2.0180 .11301 .88699
102 1.9052 .10669 .89331
103 1.7935 .10043 .89957
104 1.6743 .09376 .90624
105 1.5578 .08724 .91276
106 1.4085 .07887 .92113
107 1.2279 .06876 .93124
108 .9484 .05311 .94689
109 .4735 .02652 .97348