Title 103 | Chapter 002 | Regulation 005
PREVIOUS VERSION
The previous document that this document is based upon is available.
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.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 published as submitted by the agency.
FILED WITH LRC: October 14, 2025
CONTACT PERSON: Gary Morris, Executive Director, Office of Tax Policy and Regulation, Department of Revenue, 501 High Street, Station 1, Frankfort, Kentucky 40601, phone (502) 564-0424, fax (502) 564-3875, email DORTAXPOLICY@ky.gov.
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 tabHISTORY: (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 published as submitted by the agency.
FILED WITH LRC: October 14, 2025
CONTACT PERSON: Gary Morris, Executive Director, Office of Tax Policy and Regulation, Department of Revenue, 501 High Street, Station 1, Frankfort, Kentucky 40601, phone (502) 564-0424, fax (502) 564-3875, email DORTAXPOLICY@ky.gov.