N.C. Gen. Stat. § 8-46 (2026)
Mortality tables as evidence
Whenever it is necessary to establish the expectancy of continued life of any person from any period of the person's life, whether the person is living at the time or not, the table hereto appended shall be received in all courts and by all persons having power to determine litigation, as evidence, with other evidence as to the health, constitution and habits of the person, of such expectancy represented by the figures in the columns headed by the words "completed age" and "expectation" respectively:
Completed Age Expectation
0 75.8
1 75.4
2 74.5
3 73.5
4 72.5
5 71.6
6 70.6
7 69.6
8 68.6
9 67.6
10 66.6
11 65.6
12 64.6
13 63.7
14 62.7
15 61.7
16 60.7
17 59.8
18 58.8
19 57.9
20 56.9
21 56.0
22 55.1
23 54.1
24 53.2
25 52.2
26 51.3
27 50.4
28 49.4
29 48.5
30 47.5
31 46.6
32 45.7
33 44.7
34 43.8
35 42.9
36 42.0
37 41.0
38 40.1
39 39.2
40 38.3
41 37.4
42 36.5
43 35.6
44 34.7
45 33.8
46 32.9
47 32.0
48 31.1
49 30.2
50 29.3
51 28.5
52 27.6
53 26.8
54 25.9
55 25.1
56 24.3
57 23.5
58 22.7
59 21.9
60 21.1
61 20.4
62 19.7
63 18.9
64 18.2
65 17.5
66 16.8
67 16.1
68 15.5
69 14.8
70 14.2
71 13.5
72 12.9
73 12.3
74 11.7
75 11.2
76 10.6
77 10.0
78 9.5
79 9.0
80 8.5
81 8.0
82 7.5
83 7.1
84 6.6
85 and over 6.6
(1883, c. 225; Code, s. 1352; Rev., s. 1626; C.S., s. 1790; 1955, c. 870; 1971, c. 968; 1997-133, s. 1.)
§ 8-47. Present worth of annuities.
Whenever it is necessary to establish the present worth or cash value of an annuity to a person, payable annually during the person's life, such present worth or cash value may be ascertained by the use of the following table in connection with the mortality tables established by law, the first column representing the number of years the annuity is to run and the second column representing the present cash value of an annuity of one dollar for such number of years, respectively:
No. of Years Annuity Cash Value of the Annuity
is to Run of $1
1 $ 0.943
2 1.833
3 2.673
4 3.465
5 4.212
6 4.917
7 5.582
8 6.210
9 6.802
10 7.360
11 7.887
12 8.384
13 8.853
14 9.295
15 9.712
16 10.106
17 10.477
18 10.828
19 11.158
20 11.470
21 11.764
22 12.042
23 12.303
24 12.550
25 12.783
26 13.003
27 13.211
28 13.406
29 13.591
30 13.765
31 13.929
32 14.084
33 14.230
34 14.368
35 14.498
36 14.621
37 14.737
38 14.846
39 14.949
40 15.046
41 15.138
42 15.225
43 15.306
44 15.383
45 15.456
46 15.524
47 15.589
48 15.650
49 15.708
50 15.762
51 15.813
52 15.861
53 15.907
54 15.950
55 15.991
56 16.029
57 16.065
58 16.099
59 16.131
60 16.161
61 16.190
62 16.217
63 16.242
64 16.266
65 16.289
66 16.310
67 16.331
The present cash value of the annuity for a fraction of a year may be ascertained as follows: Multiply the difference between the cash value of the annuities for the preceding and succeeding full years by the fraction of the year in decimals and add the sum to the present cash value for the preceding full year. When a person is entitled to the use of a sum of money for life, or for a given time, the interest thereon for one year, computed at four and one half percent (4 1/2%), may be considered as an annuity and the present cash value be ascertained as herein provided: Provided, the interest rate in computing the present cash value of a life interest in land shall be six percent (6%).
Whenever the mortality tables set out in G.S. 8-46 are admissible in evidence in any action or proceeding to establish the expectancy of continued life of any person from any period of the person's life, whether the person is living at the time or not, the annuity tables herein set forth shall be evidence, but not conclusive, of the loss of income during the period of life expectancy of the person. (1905, c. 347; Rev., s. 1627; C.S., s. 1791; 1927, c. 215; 1943, c. 543; 1957, c. 497; 1959, c. 879, s. 3; 1965, c. 991; 1997-133, s. 2.)
Calendars.