Iowa Administrative Code
Agency 876 - WORKERS' COMPENSATION DIVISION
Chapter 6 - SETTLEMENTS AND COMMUTATIONS
Rule 876-6.3 - Commutation tables
Current through Register Vol. 46, No. 19, March 20, 2024
The following tables are to be used in determining the sum to be paid in appropriate commutation proceedings. Nothing in this rule is to prevent waiver of the discount in subrule 6.3(2) by the employer or insurance carrier.
(1) Life expectancy table. The life expectancy is determined by taking the age of the person, set forth in the "age" column and comparing it to the "weeks" column, which indicates the weeks an individual at the age indicated will be expected to continue to live.
LIFE EXPECTANCY TABLE |
|||||
AGE |
WEEKS |
AGE |
WEEKS |
AGE |
WEEKS |
0-1 |
4020 |
34-35 |
2335 |
68-69 |
832 |
1-2 |
3994 |
35-36 |
2288 |
69-70 |
801 |
2-3 |
3942 |
36-37 |
2236 |
70-71 |
764 |
3-4 |
3895 |
37-38 |
2189 |
71-72 |
728 |
4-5 |
3843 |
38-39 |
2142 |
72-73 |
697 |
5-6 |
3791 |
39-40 |
2090 |
73-74 |
666 |
6-7 |
3739 |
40-41 |
2044 |
74-75 |
629 |
7-8 |
3687 |
41-42 |
1997 |
75-76 |
598 |
8-9 |
3635 |
42-43 |
1950 |
76-77 |
572 |
9-10 |
3583 |
43-44 |
1903 |
77-78 |
541 |
10-11 |
3531 |
44-45 |
1856 |
78-79 |
510 |
11-12 |
3484 |
45-46 |
1810 |
79-80 |
484 |
12-13 |
3432 |
46-47 |
1763 |
80-81 |
458 |
13-14 |
3380 |
47-48 |
1716 |
81-82 |
432 |
14-15 |
3328 |
48-49 |
1669 |
82-83 |
406 |
15-16 |
3276 |
49-50 |
1622 |
83-84 |
385 |
16-17 |
3224 |
50-51 |
1576 |
84-85 |
359 |
17-18 |
3177 |
51-52 |
1534 |
85-86 |
338 |
18-19 |
3125 |
52-53 |
1487 |
86-87 |
317 |
19-20 |
3078 |
53-54 |
1446 |
87-88 |
302 |
20-21 |
3026 |
54-55 |
1399 |
88-89 |
281 |
21-22 |
2980 |
55-56 |
1357 |
89-90 |
265 |
22-23 |
2928 |
56-57 |
1310 |
90-91 |
250 |
23-24 |
2881 |
57-58 |
1269 |
91-92 |
234 |
24-25 |
2829 |
58-59 |
1227 |
92-93 |
224 |
25-26 |
2782 |
59-60 |
1186 |
93-94 |
208 |
26-27 |
2730 |
60-61 |
1144 |
94-95 |
198 |
27-28 |
2683 |
61-62 |
1102 |
95-96 |
187 |
28-29 |
2631 |
62-63 |
1061 |
96-97 |
177 |
29-30 |
2584 |
63-64 |
1024 |
97-98 |
166 |
30-31 |
2532 |
64-65 |
983 |
98-99 |
156 |
31-32 |
2486 |
65-66 |
946 |
99-100 |
151 |
32-33 |
2434 |
66-67 |
910 |
100+ |
140 |
33-34 |
2387 |
67-68 |
868 |
(2) Discount. When an original notice and petition for commutation of remaining future weekly benefits, either full or partial, is filed, the remaining future weekly benefits may be commuted to present dollar value. If the remaining future weekly benefits are converted to a present dollar value, the present dollar value shall be determined as provided in this subrule. A discount will be used to convert the value of remaining future weekly benefits to present dollar value. The discount will be based on a compound interest rate calculated pursuant to Iowa Code section 668.13(3) and in effect on the date informal agreement between the parties is reached for commutation and the number of weeks of remaining future benefits. The interest rate used to determine the discount shall be specified on the original notice and petition for commutation filed for approval by the workers' compensation commissioner.
(3) Life expectancy and remarriage probability table. This table expresses in weeks the combined probability of life expectancy and remarriage. The column on the left indicates the age of the surviving spouse at the time of the work-related death. Columns A through E indicate, respectively, the first through fifth years following the date of death that the surviving spouse remains unmarried. For example, if the date of death was July 1, 2005, and the surviving spouse was age 20 at the time of the decedent's death, a commutation sought on the second anniversary of the death, July 2, 2007, would result in an expected duration of 550.02 weeks, the amount found in Column B which indicates the second year of unmarried status following age 20. Following the second anniversary of the date of death and including the third anniversary, Table C would be applicable. Begin in the left-hand column in the line indicating the age at date of death-not the age at which a commutation is sought. Then move to the column which is indicative of the number of years the surviving spouse has remained unmarried.
A surviving spouse, 20 years old on the date of the decedent's death who seeks a commutation after the fifth anniversary of the date of death, would use Table F. The fact that the surviving spouse has remained unmarried for over five years negates use of Columns A through E. A commutation sought during the fifth year of remaining unmarried would result in an expected duration of 1031.64 weeks. For example, if the surviving spouse, who was 20 years old on the date of the decedent's death, is 30 years old at the time a commutation is sought and seeks a commutationafter the tenth anniversary of the date of death, start in Column F in line 20 at the age column. For each year beyond the sixth anniversary of the death, movedown Column F one line for each year. [Note the left-hand age column plays no part at this point.] In this example, the 30-year-old surviving spouse who seeks a commutation after the tenth anniversary of the date of death would have an expected duration of 1247.07 weeks.
EXPECTED DURATION OF LIFE AND REMARRIAGE IN WEEKS |
||||||
AGE |
A |
B |
C |
D |
E |
F |
19 |
452.18 |
505.55 |
640.75 |
788.27 |
905.44 |
993.12 |
20 |
495.82 |
550.02 |
683.69 |
828.42 |
943.01 |
1031.64 |
21 |
541.23 |
596.18 |
729.80 |
868.87 |
982.17 |
1071.64 |
22 |
589.23 |
646.05 |
776.66 |
911.67 |
1023.48 |
1115.36 |
23 |
640.88 |
696.92 |
825.34 |
956.43 |
1068.72 |
1157.99 |
24 |
693.76 |
749.90 |
875.77 |
1005.20 |
1113.34 |
1200.77 |
25 |
748.61 |
804.49 |
929.45 |
1053.51 |
1158.36 |
1247.07 |
26 |
804.72 |
861.90 |
982.20 |
1102.07 |
1206.94 |
1290.45 |
27 |
863.24 |
917.91 |
1034.48 |
1153.43 |
1252.42 |
1332.79 |
28 |
919.92 |
972.96 |
1089.02 |
1201.54 |
1296.56 |
1376.65 |
29 |
975.76 |
1029.70 |
1140.04 |
1248.06 |
1342.09 |
1415.27 |
30 |
1034.13 |
1083.96 |
1190.18 |
1296.47 |
1382.06 |
1450.83 |
31 |
1087.87 |
1135.18 |
1239.43 |
1337.76 |
1419.17 |
1482.26 |
32 |
1140.84 |
1187.76 |
1283.95 |
1376.65 |
1452.19 |
1514.63 |
33 |
1195.00 |
1235.69 |
1325.54 |
1411.36 |
1486.03 |
1539.38 |
34 |
1244.19 |
1281.06 |
1363.39 |
1447.25 |
1512.62 |
1560.28 |
35 |
1290.62 |
1322.51 |
1402.06 |
1475.89 |
1535.47 |
1577.36 |
36 |
1333.45 |
1365.12 |
1433.98 |
1501.08 |
1554.46 |
1590.73 |
37 |
1377.93 |
1401.32 |
1462.76 |
1522.96 |
1570.28 |
1595.37 |
38 |
1414.42 |
1432.95 |
1486.92 |
1540.28 |
1575.74 |
1600.95 |
39 |
1447.51 |
1460.93 |
1507.65 |
1548.65 |
1583.08 |
1603.12 |
40 |
1476.55 |
1484.88 |
1519.19 |
1558.50 |
1586.74 |
1601.68 |
41 |
1501.23 |
1499.62 |
1531.97 |
1564.58 |
1586.80 |
1590.32 |
42 |
1517.04 |
1515.76 |
1541.35 |
1567.27 |
1577.19 |
1581.72 |
43 |
1533.81 |
1528.55 |
1547.54 |
1560.49 |
1570.28 |
1564.36 |
44 |
1546.84 |
1537.33 |
1543.96 |
1556.10 |
1554.65 |
1543.01 |
45 |
1556.54 |
1537.28 |
1543.60 |
1543.67 |
1534.98 |
1519.60 |
46 |
1555.21 |
1538.43 |
1533.33 |
1526.06 |
1512.93 |
1499.07 |
47 |
1556.30 |
1530.44 |
1518.64 |
1506.46 |
1493.84 |
1463.67 |
48 |
1547.08 |
1517.04 |
1500.92 |
1489.22 |
1459.61 |
1432.74 |
49 |
1532.42 |
1499.98 |
1484.71 |
1456.21 |
1429.75 |
1399.10 |
50 |
1514.59 |
1485.36 |
1453.56 |
1427.91 |
1396.88 |
1364.95 |
51 |
1496.96 |
1453.45 |
1424.86 |
1395.28 |
1363.33 |
1322.96 |
52 |
1464.50 |
1426.08 |
1393.79 |
1362.79 |
1321.79 |
1286.44 |
53 |
1433.32 |
1393.23 |
1359.71 |
1320.40 |
1285.68 |
1242.63 |
54 |
1401.59 |
1361.60 |
1319.99 |
1285.81 |
1242.14 |
1199.73 |
55 |
1367.01 |
1320.16 |
1283.74 |
1241.95 |
1199.37 |
1155.90 |
56 |
1324.97 |
1284.38 |
1240.69 |
1199.62 |
1155.55 |
1111.53 |
57 |
1286.93 |
1239.69 |
1196.89 |
1154.69 |
1110.98 |
1070.85 |
58 |
1243.31 |
1197.46 |
1153.84 |
1111.07 |
1070.21 |
1025.48 |
59 |
1200.31 |
1153.99 |
1109.49 |
1069.88 |
1024.57 |
986.90 |
60 |
1156.15 |
1109.74 |
1069.03 |
1024.18 |
985.85 |
944.55 |
61 |
1111.72 |
1069.39 |
1023.90 |
985.32 |
943.26 |
902.07 |
62 |
1052.14 |
1009.56 |
976.00 |
938.77 |
899.17 |
866.59 |
63 |
1010.13 |
974.17 |
936.60 |
898.84 |
866.01 |
822.92 |
64 |
975.20 |
935.34 |
897.28 |
866.19 |
822.35 |
786.37 |
65 |
935.81 |
895.62 |
864.23 |
822.48 |
785.91 |
752.62 |
66 |
896.90 |
863.56 |
821.55 |
786.69 |
752.25 |
713.35 |
67 |
864.14 |
820.43 |
785.30 |
752.93 |
712.94 |
681.47 |
68 |
821.01 |
784.34 |
751.79 |
713.70 |
681.08 |
645.13 |
69 |
784.83 |
750.98 |
712.72 |
681.88 |
644.76 |
610.80 |
70 |
751.92 |
712.57 |
681.58 |
646.12 |
610.45 |
578.30 |
71 |
712.75 |
680.79 |
645.24 |
611.61 |
577.91 |
547.80 |
72 |
681.26 |
644.91 |
611.27 |
579.40 |
547.43 |
513.50 |
73 |
645.03 |
610.64 |
578.74 |
548.89 |
513.25 |
486.97 |
74 |
610.85 |
578.30 |
548.43 |
514.74 |
486.74 |
455.68 |
75 |
578.57 |
548.13 |
514.38 |
488.35 |
455.51 |
428.23 |
76 |
548.68 |
514.51 |
488.51 |
457.72 |
428.11 |
397.70 |
77 |
514.31 |
487.93 |
457.11 |
430.12 |
397.62 |
374.66 |
78 |
487.92 |
456.77 |
429.75 |
411.41 |
374.60 |
348.88 |
79 |
457.82 |
430.58 |
400.47 |
377.94 |
348.85 |
324.95 |
80 |
428.23 |
397.79 |
375.01 |
349.47 |
324.92 |
298.01 |
81 |
400.21 |
377.46 |
352.11 |
328.63 |
298.01 |
286.57 |
82 |
376.27 |
350.69 |
327.08 |
300.46 |
286.57 |
271.47 |
83 |
350.54 |
326.80 |
300.18 |
289.12 |
271.47 |
259.15 |
84 |
326.67 |
299.90 |
288.84 |
274.06 |
259.15 |
249.81 |
85 |
299.74 |
288.56 |
273.74 |
261.78 |
249.81 |
249.60 |
This rule is intended to implement Iowa Code sections 85.45 and 85.47.