Tax Information

Table 2001

Table 2001 rates are used to measure the taxable economic benefit received by employees from the pure insurance protection provided by split-dollar life insurance plans and qualified retirement plans and must be used with endorsement split-dollar life insurance plans entered into or materially modified after September 17, 2003.

In the case of split-dollar life insurance plans entered into prior to September 18, 2003 and not materially modified on or after that date, the insurance company's most frequently used published renewable one-year term rates may be used instead, if they are lower than the rates found in Table 2001.  The same is true of qualified retirement plans that provide a life insurance benefit.
 


TABLE 2001 RATES PER $1,000 OF CURRENT INSURANCE PROTECTION


 
Attained Age
Table 
2001 Rate		 Attained Age
Table 
2001 Rate		 Attained Age
Table 
2001 Rate		 Attained Age
Table 
2001 Rate
0
$ 0.70
25
$ 0.71
50
$ 2.30
75
$ 33.05
1
0.41
26
0.73
51
2.52
76
36.33
2
0.27
27
0.76
52
2.81
77
40.17
3
0.19
28
0.80
53
3.20
78
44.33
4
0.13
29
0.83
54
3.65
79
49.23
5
0.13
30
0.87
55
4.15
80
54.56
6
0.14
31
0.90
56
4.68
81
60.51
7
0.15
32
0.93
57
5.20
82
66.74
8
0.16
33
0.96
58
5.66
83
73.07
9
0.16
34
0.98
59
6.06
84
80.35
10
0.16
35
0.99
60
6.51
85
88.76
11
0.19
36
1.01
61
7.11
86
99.16
12
0.24
37
1.04
62
7.96
87
110.40
13
0.28
38
1.06
63
9.08
88
121.85
14
0.33
39
1.07
64
10.41
89
133.40
15
0.38
40
1.10
65
11.90
90
144.30
16
0.52
41
1.13
66
13.51
91
155.80
17
0.57
42
1.20
67
15.20
92
168.75
18
0.59
43
1.29
68
16.92
93
186.44
19
0.61
44
1.40
69
18.70
94
206.70
20
0.62
45
1.53
70
20.62
95
228.35
21
0.62
46
1.67
71
22.72
96
250.01
22
0.64
47
1.83
72
25.07
97
265.09
23
0.66
48
1.98
73
27.57
98
270.11
24
0.68
49
2.13
74
30.18
99
281.05

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