SECTION 55.1-502. Table of uniform seniority  


When any two parties, as joint tenants for life, are entitled to the annual interest on a sum of money, or are entitled to the use of any estate or a part thereof, and are 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 the court in any legal proceeding orders a gross sum to be paid in lieu thereof, the sum shall be estimated according to the then value of an annuity of eight percent on the principal sum during the probable joint lives of such persons (which probable joint lives shall be computed from the table in this section for computing uniform seniority) as set forth in Column II in the table in § 55.1-500 , showing the present value, on the basis of eight percent interest, of an annuity of $1 payable at the end of every year that two persons of given ages may both be living for the ages therein stated:

TABLE OF UNIFORM SENIORITY

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Difference of ageAddition to younger age
11
21
32
42
53
64
74
85
96
107
117
128
139
1410
1511
1612
1713
1814
1914
2015
2116
2217
2318
2419
2520
2621
2722
2823
2924
3025
3126
3227
3328
3429
3530
3631
3732
3833
3934
4035
4136
4237
4338
4439
4540
4641
4742
4843
4944
5045
5146
5247
5348
5449
5550
5651
5752
5853
5954
6055
6156
6257
6358
6459
6560
6661
6762
6863
6964
7065
7166
7267
7368
7469
7570

1973, c. 355, § 55-272.1; 1981, c. 612; 2019, c. 55.1-500 .