Determining the value of life estates

Revised date

December 11, 2023

Purpose statement

To explain how to determine the value of a life estate.

Federal SSI programs and operations manual system (POMS) tables

To determine the value of a life estate:

First, find the line for the person's age as of the last birthday in the link above.
Then, multiply the figure in the life estate column for that age by the current market value of the property.
The result is the value of the life estate.

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