Annual Lease Value Annual Lease Value Table Fair Market Value Annual Fair Market Annual Fair Market Value Annual Lease Lease Value Lease Value Value Value $0-999 $600 $15,000-15,999 $4,350 $32,000-33,999 $8,750 $1,000-1,999 $2,000-2,999 $4,000-4,999 $850 $16,000-16,999 $1,100 $17,000-17,999 $4,850 $3,000-3,999 $1,350 $18,000-18,999 $5,100 $1,600 $19,000-19,999 $4,600 $34,000-35,999 $9,250 $36,000-37,999 $9,750 $38,000-39,999 $10,250 $5,350 $40,000-41,999 $10,750 $5,000-5,999 $1,850 $20,000-20,999 $5,600 $42,000-43,999 $11,250 $6,000-6,999 $2,100 $21,000-21,999 $5,850 $44,000-45,999 $11,750 $7,000-7,999 $8,000-8,999 $2,350 $22,000-22,999 $6,100 $2,600 $23,000-23,999 $9,000-9,999 $2,850 $24,000-24,999 $10,000-10,999 $3,100 $25,000-25,999 $6,850 $11,000-11,999 $3,350 $26,000-27,999 $7,250 $12,000-12,999 $3,600 $28,000-29,999 $7,750 $46,000-47,999 $12,250 $6,350 $48,000-49,999 $12,750 $6,600 $50,000-51,999 $13,250 $52,000-53,999 $13,750 $54,000-55,999 $14,250 $13,000-13,999 $14,000-14,999 $3,850 $4,100 $30,000-31,999 $8,250 $56,000-57,999 $58,000-59,999 $14,750 $15,250 Note: If the fair market value is greater than $59,999, the annual lease value is equal to 25% of the fair market value plus $500.00. Uniform Premiums for Group-Term Life Insurance IRS Table | Uniform Premiums Uniform Premiums for $1,000 of Group-Term Life Insurance Protection 5-year age bracket Cost per $1,000 of protection for one month Under 25 25 to 29 $0.05 .06 30 to 34 .08 35 to 39 .09 40 to 44 .10 45 to 49 .15 50 to 54 .23 55 to 59 .43 60 to 64 .66 65 to 69 1.27 70 and above 2.06