Insurance Benefits

August 27, 2024

275 / How is a corporation taxed on payments under an annuity contract?

<div class="Section1"> With respect to the tax consequences to a corporation under an annuity or on living proceeds from endowment and life insurance contracts, the same rules that are applicable to personal insurance and endowment contracts ( Q <a href="javascript:void(0)" class="accordion-cross-reference" id="10">10</a> to Q <a href="javascript:void(0)" class="accordion-cross-reference" id="62">62</a>) apply.<a href="#_ftn1" name="_ftnref1">1</a> The same rules that apply to increases in the cash value of policies for personal insurance ( Q <a href="javascript:void(0)" class="accordion-cross-reference" id="8">8</a>) also apply to business-owned insurance. To the extent that contributions are made after February 28, 1986 to a deferred annuity contract held by a corporation or other entity that is not a natural person, the contract is not treated for tax purposes as an annuity contract. Income on the contract is treated as ordinary income received or accrued by the owner during the taxable year.<a href="#_ftn2" name="_ftnref2">2</a> Thus, if payments received in a year plus amounts received in prior years plus the net surrender value at the end of the year, if any, exceed premiums paid in the year and in prior years plus amounts included in income in prior years, the excess amount is includable in income. The rule and exceptions are discussed in Q <a href="javascript:void(0)" class="accordion-cross-reference" id="513">513</a>. To the extent an annuity contract is not subject to this rule, payments received under the contract will be subject to the rules applicable to personal annuity contracts. <div class="refs"> <hr align="left" size="1" width="33%"> <a href="#_ftnref1" name="_ftn1">1</a>.     IRC § 11(a). <a href="#_ftnref2" name="_ftn2">2</a>.     IRC § 72(u). </div></div>

August 27, 2024

337 / What nondiscrimination requirements apply to self-insured health plans?

<div class="Section1"> Nondiscrimination requirements apply to self-insured health benefits, although the IRS announced in Notice 2011-1 on December 22, 2010, that compliance with nondiscrimination rules for health insurance plans will be delayed until regulations or other administrative guidance has been issued. This guidance remains pending. The IRS indicated that the guidance will not apply until plan years beginning in specified periods after guidance is issued. Some plans will be grandfathered. Benefits under a self-insured plan generally are excludable from an employee’s gross income ( Q <a href="javascript:void(0)" class="accordion-cross-reference" id="8794">8794</a>). If a self-insured medical expense reimbursement plan or the self-insured part of a partly-insured medical expense reimbursement plan discriminates in favor of highly compensated individuals, certain amounts paid to highly compensated individuals are taxable to them. A self-insured plan is one in which reimbursement of medical expenses is not provided under a policy of accident and health insurance.<a href="#_ftn1" name="_ftnref1">1</a> According to regulations, a plan underwritten by a cost-plus policy or a policy that, in effect, merely provides administrative or bookkeeping services is considered self-insured.<a href="#_ftn2" name="_ftnref2">2</a> A medical expense reimbursement plan cannot be implemented retroactively. To allow this would render meaningless the nondiscrimination requirements of IRC Section 105.<a href="#_ftn3" name="_ftnref3">3</a> A self-insured plan may not discriminate in favor of highly compensated individuals either with respect to eligibility to participate (see Q <a href="javascript:void(0)" class="accordion-cross-reference" id="338">338</a>) or benefits (see Q <a href="javascript:void(0)" class="accordion-cross-reference" id="339">339</a>). <div class="refs"> <hr align="left" size="1" width="33%"> <a href="#_ftnref1" name="_ftn1">1</a>.     IRC § 105(h)(6). <a href="#_ftnref2" name="_ftn2">2</a>.     Treas. Reg. § 1.105-11(b). <a href="#_ftnref3" name="_ftn3">3</a>.     Wollenburg v. U.S., 75 F. Supp. 2d 1032 (D.C Neb. 1999); American Family Mut. Ins. Co. v. U.S., 815 F. Supp. 1206 (W.D. Wis. 1992). See also Rev. Rul. 2002-58, 2002-38 IRB 541. </div></div>

August 23, 2024

1 / What is life insurance?

Life insurance is a contract under which, in exchange for premium payments, an insurance company agrees to pay a death benefit if the person whose life is insured dies while the contract is in force. There are two general categories of life insurance: term coverage and permanent coverage. Term coverage is for a specific period of time, which can last for as little as one year or possibly as long as 30 years. Permanent insurance is intended to cover an insured for the rest of the insured s life. Permanent life insurance can be financed with a single premium, a fixed number of premiums over several years, or premiums paid over the remainder of the insured s life.

August 22, 2024

An Overview

<div class="Section1"> <h4 class="HA-P" style="margin-bottom: 0.3pt;text-align: center">Valuation Tables</h4> Note: New valuation tables were issued in 2009. See heading below for effective date and transitional rules. The value of an annuity, an interest for life or term of years, or a remainder or a reversionary interest, is valued for most income, estate, gift, and generation-skipping transfer tax purposes using the following valuation tables and the current interest rate for the month in which the valuation date occurs. See <a href="/faqs_page/valuation/pugpig_index.html#faq-922">Q 922</a>. The Section 7520 interest rate for each month is published at www.TaxFactsOnline.com. For purposes of these tables, round the age of any person whose life is used to measure an interest to the age of such person on his birthday nearest the valuation date. Selected single life and term certain factors are provided here. [See <a style="text-decoration: none" href="/taxfacts2018/tfinv/apps/apps-inv/appa-inv/Pages/appa-01-TF2.aspx">Appendix A</a> in Tax Facts on Investments for selected unitrust tables.] Both the single life and term certain tables provide factors for remainder interests that can be converted into an income factor or an annuity factor. A remainder interest is converted into an income factor by subtracting the remainder factor from 1. An income factor is converted into an annuity factor by dividing the income factor by the appropriate interest rate for the month. The value of a remainder or income interest is equal to the principal amount multiplied by the appropriate remainder or income factor. The value of an annuity payable annually at the end of each year is equal to the aggregate payment received during the year multiplied by the annuity factor. If the annuity is payable other than annually at the end of each period, the value of an annuity payable annually at the end of each year is adjusted to reflect the more frequent payments by multiplying such value by the appropriate Table A annuity adjustment factor. If an annuity is payable at the beginning of each period during the life of one individual (or until the death of the survivor of two persons), add the amount of one additional payment to the calculation of the value of an annuity payable at the end of each period. If the annuity is payable at the beginning of each period during a term certain, the value of an annuity payable annually at the end of each year is adjusted to reflect the more frequent payments by multiplying such value by the appropriate Table B annuity adjustment factor. 2009 Change in Valuation Tables The valuation tables underlying Section 7520 were updated with new valuation factors based on Mortality Table 2000CM. The most recent valuation tables are generally effective for valuation dates after April 2009. However, May and June 2009 were transitional months. A person with a valuation date in May or June 2009 could elect to use either the new or the prior valuation tables (based on Table 90CM). If a person was mentally incompetent on May 1, 2009, such person’s executor may be able to elect later to use either the new or the prior valuation tables. If a charitable deduction is involved, a person can use the Section 7520 interest rate for either of the two preceding months or the current month. If a person made a charitable gift during May or June 2009 and elected to use a Section 7520 rate for a month before May 2009, the prior valuation tables must be used. If a person made a charitable gift during May or June 2009 and elected to use a Section 7520 rate for May or June 2009, the person can elect to use either the new or the prior valuation tables. If a person makes a charitable gift after June 2009, the person must use the new valuation tables. <div style="border-top: solid 0.5pt windowtext;padding-top: 1pt;border-bottom: solid 0.5pt windowtext;padding-bottom: 1pt"> <div> Planning Point: During this valuation table’s transitional phase, it is probably more important than ever to run the numbers as planners attempt to increase charitable deductions and reduce taxable gifts. </div> </div> Example Calculations Example 1. Jack Jones set up a trust funded with $100,000 to provide income to his mother (age seventy) for life with remainder to his son, Tom. Assume the valuation table interest rate for the month is 3.0 percent. The factor for the present value of the remainder interest which follows a life estate given to a person age seventy at a 3.0 percent interest rate is .67291 (Single Life Remainder Factors Table). Consequently, Jack has made a gift of $67,291 to Tom ($100,000 × .67291). The factor for the present value of the income interest given to Jack’s mother is .32709 (1 – .67291). Consequently, Jack has made a gift of $32,709 to his mother ($100,000 × .32709). The gift to Jack’s mother is a gift of a present interest which may qualify for the annual exclusion. Example 2. Bob Martin (age sixty-six) transferred property in exchange for a private annuity of $12,000 a year, payable annually at the end of each year for life. Assume the valuation table interest rate for the month is 3.0 percent. The present value of an annuity payable at the end of each year for the life of a person sixty-six years of age at an interest rate of 3.0 percent is calculated as follows. (1) The remainder factor is .62383 (Single Life Factors Table). (2) The income factor is .37617 (1 – . 62383). (3) The annuity factor is 12.5391 (.37617 ÷ 3.0%). (4) The present value of the private annuity is $150,469 (12.5391 × $12,000). If the annuity is payable monthly (i.e., $1,000 per month) at the end of each period, the annuity payable annually at the end of each year as calculated above is adjusted as follows. Multiply the value of the annuity payable annually at the end of each year ($150,469) by an annuity adjustment factor of 1.0137 (Annuity Adjustment Factors Table A). Thus, the value of such an annuity is equal to $152,531 ($150,469 × 1.0137). If the annuity in either of the two preceding paragraphs is payable at the beginning of the period, add one payment to the value of the annuity calculated above. The value of the $12,000 annual annuity payable at the end of each year is increased to $162,469 ($150,469 + $12,000) if made payable at the beginning of the year. The value of the $1,000 monthly annuity payable at the end of each period is increased to $153,531 ($152,531 + $1,000) if made payable at the beginning of the period. Example 3. Kim Brown (age forty) transferred property worth $100,000 in exchange for a private annuity payable for her life. Assume the valuation table interest rate for the month is 3.0 percent. To calculate what quarterly payments payable at the beginning of each period should be, the following steps are taken. (1) Calculate the annuity factor for an annuity payable annually at the end of each year during the life of a person forty years of age at a 3.0 percent interest rate. This factor, 21.9370, is obtained by (a) locating the remainder factor of .34189 in the Single Life Remainder Factors Table, (b) subtracting (a) from 1, and (c) dividing (b) by the interest rate of 3.0 percent. (2) Locate the annuity adjustment factor of 1.0112 from the Annuity Adjustment Factors Table A. (3) Multiply (1) by (2) to obtain a product of 22.1827 (21.9370 × 1.0112). (4) Divide 1 by the number of periodic payments per year (i.e., 1/4, or .25) [if payments at end of period, equals 0]. (5) The sum of (3) and (4) is equal to 22.4327 (22.1827 + .25). (6) Annuity payments should be $4,458 per year ($100,000 ÷ 22.4327). (7) Quarterly payments should be $1,114 ($4,458 ÷ 4). </div>

June 13, 2024

268 / Are premiums paid by a corporation on life insurance to fund a stock redemption agreement taxable to an insured stockholder?

<div class="Section1"> No. The premiums are not income to a stockholder even though the stockholder has the right to designate the beneficiary, provided the beneficiary’s right to receive the proceeds is conditioned on the transfer of stock to the corporation.<a href="#_ftn1" name="_ftnref1">1</a> Likewise, premiums are not taxable income to an insured stockholder when a trustee is named beneficiary, provided the trustee is obligated to use the proceeds to purchase the insured’s stock for the corporation.<a href="#_ftn2" name="_ftnref2">2</a> </div> <div class="refs"> <hr align="left" size="1" width="33%" /> <a href="#_ftnref1" name="_ftn1">1</a>. Sanders v. Fox, 253 F.2d 855 (10th Cir. 1958); Prunier v. Commissioner, 248 F.2d 818 (1st Cir. 1957); Rev. Rul. 59-184, 1959-1 CB 65. <a href="#_ftnref2" name="_ftn2">2</a>. Rev. Rul. 70-117, 1970-1 CB 30. </div>

May 31, 2024

1 / What is life insurance?

<div class="Section1">Life insurance is a contract under which, in exchange for premium payments, an insurance company agrees to pay a death benefit if the person whose life is insured dies while the contract is in force. There are two general categories of life insurance: term coverage and permanent coverage. Term coverage is for a specific period of time, which can last for as little as one year or possibly as long as 30 years. Permanent insurance is intended to cover an insured for the rest of the insured’s life. Permanent life insurance can be financed with a single premium, a fixed number of premiums over several years, or premiums paid over the remainder of the insured’s life.</div>

June 04, 2024

Appendix C-1 - Static Mortality Tables

<div class="Section3"> <table class="TableNormal-T" style="width: 90%;border-collapse: collapse;margin-left: 5.3pt" cellspacing="0"> <tbody> <tr class="TableNormal-R" style="height: 13.2pt"> <td class="TableNormal-C" style="width: 30.25pt;border-top: solid #000000 0.5pt;border-right: solid #000000 0.75pt;border-left: solid #000000 0.5pt;padding: 0 0pt 0 0pt" rowspan="2"> Age </td> <td class="TableNormal-C" style="width: 4.1pt;border-top: solid #000000 0.5pt;border-right: solid #000000 1.5pt;border-left: solid #000000 0.75pt;padding: 0 0pt 0 0pt" rowspan="3"></td> <td class="TableNormal-C" style="width: 4.1pt;border-top: solid #000000 0.5pt;border-right: solid #000000 0.75pt;border-left: solid #000000 1.5pt;padding: 0 0pt 0 0pt" rowspan="3"></td> <td class="TableNormal-C" style="width: 67.9pt;border-top: solid #000000 0.5pt;border-right: solid #000000 0.5pt;border-bottom: solid #000000 0.5pt;border-left: solid #000000 0.75pt;padding: 0 0pt 0 0pt"> MALE </td> <td class="TableNormal-C" style="width: 72pt;padding: 0 0pt 0 0pt;border: solid #000000 0.5pt"> MALE </td> <td class="TableNormal-C" style="width: 67.9pt;border-top: solid #000000 0.5pt;border-right: solid #000000 0.75pt;border-bottom: solid #000000 0.5pt;border-left: solid #000000 0.5pt;padding: 0 0pt 0 0pt"> MALE </td> <td class="TableNormal-C" style="width: 4.1pt;border-top: solid #000000 0.5pt;border-right: solid #000000 1.5pt;border-left: solid #000000 0.75pt;padding: 0 0pt 0 0pt" rowspan="3"></td> <td class="TableNormal-C" style="width: 4.1pt;border-top: solid #000000 0.5pt;border-right: solid #000000 0.75pt;border-left: solid #000000 1.5pt;padding: 0 0pt 0 0pt" rowspan="3"></td> <td class="TableNormal-C" style="width: 67.9pt;border-top: solid #000000 0.5pt;border-right: solid #000000 0.5pt;border-bottom: solid #000000 0.5pt;border-left: solid #000000 0.75pt;padding: 0 0pt 0 0pt"> FEMALE </td> <td class="TableNormal-C" style="width: 72pt;padding: 0 0pt 0 0pt;border: solid #000000 0.5pt"> FEMALE </td> <td class="TableNormal-C" style="width: 67.9pt;border-top: solid #000000 0.5pt;border-right: solid #000000 0.75pt;border-bottom: solid #000000 0.5pt;border-left: solid #000000 0.5pt;padding: 0 0pt 0 0pt"> FEMALE </td> <td class="TableNormal-C" style="width: 4.1pt;border-top: solid #000000 0.5pt;border-right: solid #000000 1.5pt;border-left: solid #000000 0.75pt;padding: 0 0pt 0 0pt" rowspan="3"></td> <td class="TableNormal-C" style="width: 4.1pt;border-top: solid #000000 0.5pt;border-right: solid #000000 0.75pt;border-left: solid #000000 1.5pt;padding: 0 0pt 0 0pt" rowspan="3"></td> </tr> <tr class="TableNormal-R" style="height: 63.1pt"> <td class="TableNormal-C" style="width: 67.9pt;border-top: solid #000000 0.5pt;border-right: solid #000000 0.5pt;border-bottom: solid #000000 0.5pt;border-left: solid #000000 0.75pt;padding: 0 0pt 0 0pt"> 2018 Non-Annuitant Mortality Rate </td> <td class="TableNormal-C" style="width: 72pt;padding: 0 0pt 0 0pt;border: solid #000000 0.5pt"> 2018 Annuitant Mortality Rate </td> <td class="TableNormal-C" style="width: 67.9pt;border-top: solid #000000 0.5pt;border-right: solid #000000 0.75pt;border-bottom: solid #000000 0.5pt;border-left: solid #000000 0.5pt;padding: 0 0pt 0 0pt"> 2018 Optional Combined Tablefor Small Plans </td> <td class="TableNormal-C" style="width: 67.9pt;border-top: solid #000000 0.5pt;border-right: solid #000000 0.5pt;border-bottom: solid #000000 0.5pt;border-left: solid #000000 0.75pt;padding: 0 0pt 0 0pt"> 2018 Non-Annuitant Mortality Rate </td> <td class="TableNormal-C" style="width: 72pt;padding: 0 0pt 0 0pt;border: solid #000000 0.5pt"> 2018 Annuitant Mortality Rate </td> <td class="TableNormal-C" style="width: 67.9pt;border-top: solid #000000 0.5pt;border-right: solid #000000 0.75pt;border-bottom: solid #000000 0.5pt;border-left: solid #000000 0.5pt;padding: 0 0pt 0 0pt"> 2018 Optional Combined Tablefor Small Plans </td> </tr> <tr class="TableNormal-R" style="height: 523.2pt"> <td class="TableNormal-C" style="width: 30.25pt;border-top: solid #000000 0.5pt;border-right: solid #000000 0.75pt;border-bottom: solid #000000 0.5pt;border-left: solid #000000 0.5pt;padding: 0 0pt 0 0pt"> 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 </td> <td class="TableNormal-C" style="width: 67.9pt;border-top: solid #000000 0.5pt;border-right: solid #000000 0.5pt;border-bottom: solid #000000 0.5pt;border-left: solid #000000 0.75pt;padding: 0 0pt 0 0pt"> 0.050067 0.057467 0.065843 0.073396 0.083709 0.092919 0.103019 0.117040 0.132854 0.146819 0.165921 0.180722 0.200931 0.216754 0.232553 0.254433 0.270045 0.285214 0.307507 0.322050 0.336045 0.358628 0.371685 0.383040 0.392003 0.397886 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 1.000000 </td> <td class="TableNormal-C" style="width: 72pt;padding: 0 0pt 0 0pt;border: solid #000000 0.5pt"> 0.050067 0.057467 0.065843 0.073396 0.083709 0.092919 0.103019 0.117040 0.132854 0.146819 0.165921 0.180722 0.200931 0.216754 0.232553 0.254433 0.270045 0.285214 0.307507 0.322050 0.336045 0.358628 0.371685 0.383040 0.392003 0.397886 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 1.000000 </td> <td class="TableNormal-C" style="width: 67.9pt;border-top: solid #000000 0.5pt;border-right: solid #000000 0.75pt;border-bottom: solid #000000 0.5pt;border-left: solid #000000 0.5pt;padding: 0 0pt 0 0pt"> 0.050067 0.057467 0.065843 0.073396 0.083709 0.092919 0.103019 0.117040 0.132854 0.146819 0.165921 0.180722 0.200931 0.216754 0.232553 0.254433 0.270045 0.285214 0.307507 0.322050 0.336045 0.358628 0.371685 0.383040 0.392003 0.397886 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 1.000000 </td> <td class="TableNormal-C" style="width: 67.9pt;border-top: solid #000000 0.5pt;border-right: solid #000000 0.5pt;border-bottom: solid #000000 0.5pt;border-left: solid #000000 0.75pt;padding: 0 0pt 0 0pt"> 0.038490 0.042601 0.047227 0.052439 0.058321 0.066628 0.076203 0.087152 0.097072 0.110532 0.122153 0.134140 0.146213 0.162113 0.173875 0.185013 0.195353 0.209923 0.218415 0.225671 0.231601 0.244834 0.254498 0.266044 0.279055 0.293116 0.307811 0.322725 0.337441 0.351544 0.364617 0.376246 0.386015 0.393507 0.398308 0.400000 0.400000 0.400000 0.400000 0.400000 1.000000 </td> <td class="TableNormal-C" style="width: 72pt;padding: 0 0pt 0 0pt;border: solid #000000 0.5pt"> 0.038490 0.042601 0.047227 0.052439 0.058321 0.066628 0.076203 0.087152 0.097072 0.110532 0.122153 0.134140 0.146213 0.162113 0.173875 0.185013 0.195353 0.209923 0.218415 0.225671 0.231601 0.244834 0.254498 0.266044 0.279055 0.293116 0.307811 0.322725 0.337441 0.351544 0.364617 0.376246 0.386015 0.393507 0.398308 0.400000 0.400000 0.400000 0.400000 0.400000 1.000000 </td> <td class="TableNormal-C" style="width: 67.9pt;border-top: solid #000000 0.5pt;border-right: solid #000000 0.75pt;border-bottom: solid #000000 0.5pt;border-left: solid #000000 0.5pt;padding: 0 0pt 0 0pt"> 0.038490 0.042601 0.047227 0.052439 0.058321 0.066628 0.076203 0.087152 0.097072 0.110532 0.122153 0.134140 0.146213 0.162113 0.173875 0.185013 0.195353 0.209923 0.218415 0.225671 0.231601 0.244834 0.254498 0.266044 0.279055 0.293116 0.307811 0.322725 0.337441 0.351544 0.364617 0.376246 0.386015 0.393507 0.398308 0.400000 0.400000 0.400000 0.400000 0.400000 1.000000 </td> </tr> <tr> <td style="margin: 0;padding: 0;border: none;width: 30.25pt"></td> <td style="margin: 0;padding: 0;border: none;width: 4.1pt"></td> <td style="margin: 0;padding: 0;border: none;width: 4.1pt"></td> <td style="margin: 0;padding: 0;border: none;width: 67.9pt"></td> <td style="margin: 0;padding: 0;border: none;width: 72pt"></td> <td style="margin: 0;padding: 0;border: none;width: 67.9pt"></td> <td style="margin: 0;padding: 0;border: none;width: 4.1pt"></td> <td style="margin: 0;padding: 0;border: none;width: 4.1pt"></td> <td style="margin: 0;padding: 0;border: none;width: 67.9pt"></td> <td style="margin: 0;padding: 0;border: none;width: 72pt"></td> <td style="margin: 0;padding: 0;border: none;width: 67.9pt"></td> <td style="margin: 0;padding: 0;border: none;width: 4.1pt"></td> <td style="margin: 0;padding: 0;border: none;width: 4.1pt"></td> </tr> </tbody> </table> </div>

May 27, 2024

Summary and Status of State-Level Legisltion on Digital Assets as of November 3, 2017

<div class="Section1"> Status of State-Level Legislation on Digital Assets1 <div align="center"> <table class="TableNormal-T" style="width: 90%;border-collapse: separate;margin-left: 0pt;border: solid windowtext 0.5pt" cellspacing="2.8"> <tbody> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;vertical-align: middle;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> State </td> <td class="TableNormal-C" style="background-color: transparent;vertical-align: middle;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status of Legislation </td> </tr> <tr class="TableNormal-R" style="height: 78.4pt"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Alabama </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2017). Statute (codified): Ala. Code §§ 19&lrm;&lrm;‑&lrm;&lrm;1A-1 – 19&lrm;&lrm;‑&lrm;&lrm;1A-18. Enacting legislation: Ala. Sess. Laws Act 2017&lrm;&lrm;‑&lrm;&lrm;316. Ala. Sess. Laws Act 2017&lrm;&lrm;‑&lrm;&lrm;316, enacting Ala. Code §§ 19&lrm;&lrm;‑&lrm;&lrm;1A-1 – 19&lrm;&lrm;‑&lrm;&lrm;1A-18. https://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2017&lrm;RS/PrintFiles/HB138-enr.pdf (accessed June 16, 2017). Effective date: Jan. 1, 2018. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Alaska </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act not (yet) adopted. 2017 legislation (pending): HB 108 (Alaska), 30th Legislature (2017&lrm;&lrm;‑&lrm;&lrm;2018) (passed legislature Apr. 12, 2017, awaiting transmittal to Governor). http://www.akleg.gov/basis/Bill/Detail/30?Root=HB+108 (accessed June 28, 2017). </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Arizona </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2016). Statute (codified): Ariz. Rev. Stat. § xx-xxxx. Enacting legislation: SB 1413 (Ariz. 2016) Revised Uniform Fiduciary Access to Digital Assets Act (approved by Governor and filed with Secretary of State, May 11, 2016). Effective date: __________. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Arkansas </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2017). Statute (codified): Ark. Code §§ 28&lrm;&lrm;‑&lrm;&lrm;75&lrm;&lrm;‑&lrm;&lrm;101 – 28&lrm;&lrm;‑&lrm;&lrm;75&lrm;&lrm;‑&lrm;&lrm;118. Enacting legislation: Ark. Sess. Act 886 (approved Apr. 4, 2017). http://www.arkleg.state.ar.us/assembly/2017/2017R/Acts/Act886.pdf (accessed June 16, 2017). Effective date: __________. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> California </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2016). Statute (codified): Cal. Prob. Code §§ 870–884. Enacting legislation: AB-691 (Cal. 2016) Revised Uniform Fiduciary Access to Digital Assets Act (approved by Governor and filed with Secretary of State on Sept. 24, 2016). Effective date: __________. Previous statute: Cal. Bus. & Prof. Code § 17538.35 (2010). </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Colorado </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2016). Statute (codified): Colo. Rev. Stat. § x-x-xxx. Enacting legislation: SB 16&lrm;&lrm;‑&lrm;&lrm;088 (Colo. 2016) Revised Uniform Fiduciary Access to Digital Assets Act, (approved by Governor and filed with Secretary of State on April 7, 2016). Effective date: __________. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Connecticut </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2016). Statute (codified): Conn. Gen. Stat. §§ 45a‑334b – 45a‑334s, Connecticut Revised Uniform Fiduciary Access to Digital Assets Act. https://www.cga.ct.gov/current/pub/chap_802b.htm#sec_45a-334b (accessed June 16, 2017). Effective date: Oct. 1, 2016. Previous statute: Conn. Gen. Stat. §§ 45a‑334a (repealed 2016). </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Delaware </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Functional equivalent to the Uniform Act (according to the Uniform Law Commission). Statute (codified): Del. Code tit. 12, ch. 50, §§ 5001–5007, the Fiduciary Access to Digital Assets and Digital Accounts Act&lrm;, http://delcode.delaware.gov/title12/c050/, http://delcode.delaware.gov/title12/title12.pdf (accessed June 16, 2017). Enacting legislation: HB 345, Fiduciary Access to Digital Assets and Digital Accounts. Effective date: August 12, 2014. Description: “Recognizing that an increasing percentage of people’s lives are being conducted online and that this has posed challenges after a person dies or becomes incapacitated, this Act specifically authorizes fiduciaries to access and control the digital assets and digital accounts of an incapacitated person, principal under a personal power of attorney, decedents or settlors, and beneficiaries of trusts.” (From the original synopsis.) </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> District of Columbia </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act legislation under review by the D.C. Council. 2017 Legislation (pending): B22-0199 (D.C. 2017), Uniform Fiduciary Access to Digital Assets Act of 2017, introduced Mar. 21, 2017; public hearing held June 1, 2017. http://lims.dccouncil.us/Legislation/B22-0199 (accessed June 28, 2017). </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Florida </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2016). Statute (codified): Fla. Stat. § xxx.x-xxx. Enacting legislation: SB 494 (Fla. 2016), ch. 740, Florida Fiduciary Access to Digital Assets Act. Effective date: July 1, 2016. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Georgia </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act legislation under consideration. 2017 legislation (pending): SB 301, Revised Uniform Fiduciary Access to Digital Assets Act (Ga. 2017), introduced Mar. 28, 2017. http://www.legis.ga.gov/Legislation/en-US/display/20172018/SB/301 (accessed June 28, 2017). </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Hawaii </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2016). Statute (codified): Haw. Rev. Stat. § xxx😡-x. Enacting legislation: SB 2298 (Haw. 2016), Revised Uniform Fiduciary Access to Digital Assets Act. Effective date: July 1, 2016. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Idaho </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2016). Statute (codified): Idaho Code Ann. § xx-x-xxx. Enacting legislation: SB 1303 (Idaho 2016), Revised Uniform Fiduciary Access to Digital Assets Act. Effective date: July 1, 2016. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Illinois </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2016). Statute (codified): xxx Ill. Comp. Stat. § x/x-xxx. Enacting legislation: HB 4648 (Ill. 2016) Revised Uniform Fiduciary Access to Digital Assets Act. Effective date: Aug. 12, 2016. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Indiana </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2016). Statute (codified): Ind. Code § xx-x-x-xxx. Enacting legislation: Ind. Session Laws, Pub. L. 137 (SB 253 (Ind. 2016), Revised Uniform Fiduciary Access to Digital Assets Act). Effective date: Mar. 23, 2016. Previous statute: Ind. Code § 19&lrm;&lrm;‑&lrm;&lrm;1-13&lrm;&lrm;‑&lrm;&lrm;1.1 (2007). </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Iowa </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2017). Statute (codified): Iowa Code § xxx.xxxx. Enacting legislation: SF 333 (Iowa 2017). Effective date: __________. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Kansas </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2017). Statute (codified): Kan. Stat. § xx-x-xxx. Enacting legislation: SB 63 (Kan. 2017). Effective date: __________. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Kentucky </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: State has NOT adopted Uniform Act. No Uniform Act legislation. [Ky. Rev. Stat. Ann. § xxx.x-xxx] </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Louisiana </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: State has NOT adopted Uniform Act. No Uniform Act legislation. Current statute: La. Rev. Stat. § 3191. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Maine </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act legislation under consideration. 2017 legislation (pending): LD 846 (Maine 2017), referred to committee (Mar. 7, 2017). 2016? legislation (NOT enacted): LD 1177 (Maine 2016?) Maine Uniform Fiduciary Access to Digital Assets Act (died Mar. 10, 2016). [Me. Stat. tit. xx, § x-xxx.] </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Maryland </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2016). Statute (codified): Md. Code, xxxxx Law § x-xxx. Enacting legislation: SB239 / HB507 (Md. 2016) Maryland Fiduciary Access to Digital Assets Act. Effective date: Oct. 1, 2016. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Massachusetts </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act legislation under consideration. 2017 legislation (pending): H 2083 / H 2208 (Mass. 2017), referred to committees. [Mass. Gen. Laws ch. xxx, § x-xxx]. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Michigan </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2016). Statute (codified): Mich. Comp. Laws § xxx.xxxx. Enacting legislation: HB 5034 (Mich. 2016), Fiduciary Access to Digital Assets Act, http://www.legislature.mi.gov/documents/2015-2016/publicact/pdf/2016-PA-0059.pdf (accessed June 16, 2017). Effective date: June 27, 2016. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Minnesota </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2016). Statute (codified): Minn. Stat. § xxx.x-xxx. Enacting legislation: Minn. Stats., ch. 521A, Revised Uniform Fiduciary Access to Digital Assets Act. Effective date: Aug. 1, 2016. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Mississippi </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2017). Statute (codified): Miss. Code § xx-x-xxx. Enacting legislation: HB 849 (Ms. 2017). Effective date: __________. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Missouri </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act legislation under consideration. 2017 legislation (pending): SB129/HB379 (Mo. 2017). [Mo. Rev. Stat. § xxx.x-xxx.] </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Montana </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2017). Statute (codified): Mont. Code Ann. § xx-xx-xxx. Enacting legislation: SB 118 (Mont. 2017). Effective date: __________. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Nebraska </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2016). Statute (codified): Neb. Rev. Stat. § x-xxx. Enacting legislation: LB 829 (Neb. 2016) Revised Uniform Fiduciary Access to Digital Assets Act. Effective date: Jan. 1, 2017. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Nevada </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2017). Statute (codified): Nev. Rev. Stat. §§ xxx.xxxx Enacting legislation: Nev. Sess. Laws ch. 38 (approved May 19, 2017). Effective date: Oct. 1, 2017. </td> </tr> <tr class="TableNormal-R" style="height: 40.65pt"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> New Hampshire </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act legislation under consideration. 2017 legislation (pending): SB 93 (N.H. 2017), motion to lay on table adopted (June 1, 2017). [N.H. Rev. Stat. § xxx-A: x-xxx.] </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> New Jersey </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act legislation under consideration. 2017 legislation (pending): AB 3433 (N.J. 2017), referred to committee (May 1, 2017). 2016 legislation (NOT enacted): SB 2527 (N.J. 2016), Uniform Fiduciary Access to Digital Assets Act, introduced Sept. 12, 2016 (not enacted). (Would authorize executor or administrator to take control of online accounts of deceased person.) [N.J. Rev. Stat. § xxA😡-xx.] </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> New Mexico </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2017). Statute (codified): N.M. Stat. § xx-x-xxx. Enacting legislation: SB 60 (N.M. 2017). Effective date: __________. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> New York </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2016). Statute: N.Y. xxxxx Law § x-xxx (Consol.). Enacting legislation: AB A9910A (N.Y. 2016). Effective date: Sept. 29, 2016. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> North Carolina </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2016). Statute (codified): N.C. Gen. Stat. § xx-x-xxx. Enacting legislation: SB 805 (N.C. 2016) Fiduciary Access to Digital Assets. Effective date: June 30, 2016. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> North Dakota </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2017). Statute (codified): N.D. Cent. Code § xx-xx-x. Enacting legislation: HB 1214 (N.D. 2017). Effective date: __________. 2013 legislation: HB 1455 (N.D. 2013), introduced Jan. 21, 2013 (failed Apr. 9, 2013). (To create and enact a new chapter to title 34 of the North Dakota Century Code, relating to internet accounts and workplace privacy of social media accounts.) </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Ohio </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2017). Statute (codified): Ohio Rev. Code § xxxx.xx. Enacting legislation: HB 432 (Ohio 2017). Effective date: __________. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Oklahoma </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act NOT adopted; no current legislation. Current statute: Okla. Stat. §58‑269, http://webserver1.lsb.state.ok.us/OK_Statutes/CompleteTitles/os58.rtf (accessed June 16, 2017. Effective date: Nov. 1, 2010. Full text: <a name="_Toc474698928"></a>§ 58-269. Executor or administrator – Powers. The executor or administrator of an estate shall have the power, where otherwise authorized, to take control of, conduct, continue, or terminate any accounts of a deceased person on any social networking website, any microblogging or short message service website or any e-mail service websites. Added by Laws 2010, c. 181, § 1, eff. Nov. 1, 2010. 2016 legislation (NOT adopted): SB 1107 (Okla. 2016), Uniform Fiduciary Access to Digital Assets (introduced Jan. 19, 2016; not enacted). </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Oregon </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2016). Statute (codified): Or. Rev. Stat. § xx.xxxx. Enacting legislation: SB 1554 (Or. 2016) Revised Uniform Fiduciary Access to Digital Assets Act. Effective date: Jan. 1, 2017. [Oregon’s Summary of Legislation, 2016] https://www.oregonlegislature.gov/citizen_engagement/Reports/2016SummaryOfLegislation.pdf </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Pennsylvania </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act NOT adopted; no current legislation. (State has no statute directly applicable to digital assets.) 2015 legislation (NOT enacted): SB 518 (Pa. 2015), Revised Uniform Fiduciary Access to Digital Assets Act, Amending Title 20 (Decedents, Estates and Fiduciaries) (introduced Feb. 20, 2015; passed House Nov. 18, 2015; referred to Judiciary Cmte. Nov. 18, 2015; not enacted). [Status & Text | Full Text] 2012 Legislation (NOT enacted): HB 2580 (Pa. 2012), introduced Aug. 23, 2012 (not enacted). (To amend Title 20 (Decedents, Estates and Fiduciaries) of the Pennsylvania Consolidated Statutes, to provide personal representatives power over decedent account on social networking website, micro-blogging or short message service website, or e-mail service website.) [Full Text <http://www.legis.state.pa.us/CFDOCS/Legis/PN/Public/btCheck.cfm?txtType=PDF&sessYr=2011&sessInd=0&billBody=H&billTyp=B&billNbr=2580&pn=3959>] [20 Pa. Cons. Stat. § xxxx] </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Rhode Island </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act legislation under consideration. Current statute: 33 R.I. Gen. Laws § 33&lrm;&lrm;‑&lrm;&lrm;27&lrm;&lrm;‑&lrm;&lrm;3 (Rhode Island Gen. Laws, tit. 33 (Probate Practice and Procedure), ch. 33&lrm;&lrm;‑&lrm;&lrm;27 (Access to Decedents’ Electronic Mail Accounts Act), § 33&lrm;&lrm;‑&lrm;&lrm;27&lrm;&lrm;‑&lrm;&lrm;3). Effective date: May 1, 2007. Description: (Executors may access email accounts. The state may require a death certificate and documentation of the executor’s appointment before the estate’s representative can see the deceased person’s emails or social networking accounts.) 2017 legislation (pending): HB 5443 (R.I. 2017). 2016 legislation (NOT enacted): HB 8125 (R.I. 2016) Revised Uniform Fiduciary Access To Digital Assets Act, introduced April 29, 2016. (Appears to amend or replace current Access to Decedents’ Electronic Mail Accounts Act.) </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> South Carolina </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2016). Statute (codified): S.C. Code Ann. § xx-x-xxx. Enacting legislation: SB 908 (S.C. 2016) South Carolina Uniform Fiduciary Access To Digital Assets Act. Effective date: June 3, 2016. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> South Dakota </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2017). Statute: S.D. Codified Laws § xxx-x-xxx. Enacting legislation: HB1080 (S.D. 2017) Uniform Fiduciary Access to Digital Assets Act. Effective date: July 1, 2017. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Tennessee </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2016). Statute (codified): Tenn. Code § xx-x-xxx. Enacting legislation: SB 326 (Tenn. 2016) Uniform Fiduciary Access To Digital Assets Act. Effective date: July 1, 2016. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Texas </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2017). Statute: Tex. xxxxx Code § x.xxx. Enacting legislation: SB 1193 (Tex. 2017). Effective date: Sept. 1, 2017. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Utah </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2017). Statute (codified): Utah Code § xxA x-xxx. Enacting legislation: HB 13 (Utah 2017). Effective date: __________. 2016 legislation (NOT enacted): HB 383 (Utah 2016) Uniform Fiduciary Access to Digital Assets Act, introduced Feb. 18, 2016 (not enacted). </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Vermont </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2017). Statute (codified): Vt. Stat. Ann. tit. xxA, § x-xxx. Enacting legislation: HB 152 (Vt. 2017). Effective date: __________. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Virginia </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2017). Statute (codified): Va. Code § x.x-xxx. Enacting legislation: HB 1608 (Va. 2017). Effective date: __________. Previous statute: Va. Code § 64.2&lrm;&lrm;‑&lrm;&lrm;110. 2013 legislation: SB 914 (Va. 2013), introduced Jan. 7, 2013. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Washington </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2016). Statute (codified): Wash. Rev. Code § xxA x-xxx. Enacting legislation: SB 5029 (Wash. 2016) Revised Uniform Fiduciary Access to Digital Assets Act. Effective date: June 9, 2016. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> West Virginia </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act legislation under consideration. 2017 legislation (pending): SB 693 (W. Va. 2017), referred to committee (Mar. 30, 2017). [W. Va. Code § xx-x-xxx.] </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Wisconsin </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2016). Statute (codified): Wis. Stat. § xxx.xxx. Enacting legislation: AB 695 (Wis. 2016) Revised Uniform Fiduciary Access to Digital Assets Act. Effective date: Apr. 1, 2016. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 74.45pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Wyoming </td> <td class="TableNormal-C" style="width: 353.7pt;background-color: transparent;padding: 0 4.25pt 0 4.25pt;border: solid windowtext 0.5pt"> Status: Uniform Act adopted (2016). Statute (codified): Wyo. Stat. § xx.x-x-xxx. Enacting legislation: SF0034 (Wyo. 2016) Uniform Fiduciary Access to Digital Assets Act. Effective date: July 1, 2016. </td> </tr> <tr> <td style="margin: 0;padding: 0;border: none;width: 84pt"></td> <td style="margin: 0;padding: 0;border: none;width: 375.55pt"></td> </tr> </tbody> </table> </div> 2017 State Legislation on Digital Assets2 <div align="center"> <table class="TableNormal-T" style="width: 90%;border-collapse: collapse;margin-left: 0pt" cellspacing="0"> <tbody> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 48.8pt;vertical-align: middle;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> State </td> <td class="TableNormal-C" style="width: 47.35pt;vertical-align: middle;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> Bill </td> <td class="TableNormal-C" style="width: 42.95pt;vertical-align: middle;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> Status </td> <td class="TableNormal-C" style="width: 165.9pt;vertical-align: middle;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> Summary/Title </td> <td class="TableNormal-C" style="width: 165.2pt;vertical-align: middle;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> Last Action (Most Recent First) </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 48.8pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> AL </td> <td class="TableNormal-C" style="width: 47.35pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> HB 138 </td> <td class="TableNormal-C" style="width: 42.95pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> Enroll </td> <td class="TableNormal-C" style="width: 165.9pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> Fiduciaries, Revised Uniform Fiduciary Access to Digital Assets Act, adopted, fiduciaries, duties with regard to computer files, web domains, virtual currency and other digital assets, Secs. 19&lrm;&lrm;‑&lrm;&lrm;1A-1 to 19&lrm;&lrm;‑&lrm;&lrm;1A-18, inclusive, added [Detail][Text][Discuss] </td> <td class="TableNormal-C" style="width: 165.2pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> 2017&lrm;&lrm;‑&lrm;&lrm;05&lrm;&lrm;‑&lrm;&lrm;11 Delivered to Governor at 10:13 a.m. on May 11, 2017. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 48.8pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> AK </td> <td class="TableNormal-C" style="width: 47.35pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> HB 108 </td> <td class="TableNormal-C" style="width: 42.95pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> Enroll </td> <td class="TableNormal-C" style="width: 165.9pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> An Act adopting and relating to the Revised Uniform Fiduciary Access to Digital Assets Act; and relating to a specific electronic communications power that a principal may select for an agent under the statutory form power of attorney. [Detail][Text][Discuss] </td> <td class="TableNormal-C" style="width: 165.2pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> 2017&lrm;&lrm;‑&lrm;&lrm;04&lrm;&lrm;‑&lrm;&lrm;21 (Passed Legislature, awaiting transmittal to Governor.) </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 48.8pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> AR </td> <td class="TableNormal-C" style="width: 47.35pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> HB 2253 </td> <td class="TableNormal-C" style="width: 42.95pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> Pass </td> <td class="TableNormal-C" style="width: 165.9pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> Revised Uniform Fiduciary Access To Digital Assets Act. [Detail][Text][Discuss] </td> <td class="TableNormal-C" style="width: 165.2pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> 2017&lrm;&lrm;‑&lrm;&lrm;04&lrm;&lrm;‑&lrm;&lrm;05 Notification that HB2253 is now Act 886 </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 48.8pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> IA </td> <td class="TableNormal-C" style="width: 47.35pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> SF 333 </td> <td class="TableNormal-C" style="width: 42.95pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> Pass </td> <td class="TableNormal-C" style="width: 165.9pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> A bill for an act relating to a fiduciary’s access to digital assets and including applicability provisions. (Formerly SSB 1086.) Effective 7&lrm;&lrm;‑&lrm;&lrm;1-17. [Detail][Text][Discuss] </td> <td class="TableNormal-C" style="width: 165.2pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> 2017&lrm;&lrm;‑&lrm;&lrm;04&lrm;&lrm;‑&lrm;&lrm;20 Signed by Governor. S.J. 1113. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 48.8pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> KS </td> <td class="TableNormal-C" style="width: 47.35pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> SB 63 </td> <td class="TableNormal-C" style="width: 42.95pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> Pass </td> <td class="TableNormal-C" style="width: 165.9pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> Enacting the revised uniform fiduciary access to digital assets act. [Detail][Text][Discuss] </td> <td class="TableNormal-C" style="width: 165.2pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> 2017&lrm;&lrm;‑&lrm;&lrm;04&lrm;&lrm;‑&lrm;&lrm;06 Senate Approved by Governor on Tuesday, April 4, 2017 </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 48.8pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> MS </td> <td class="TableNormal-C" style="width: 47.35pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> HB 849 </td> <td class="TableNormal-C" style="width: 42.95pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> Pass </td> <td class="TableNormal-C" style="width: 165.9pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> An Act To Create The Revised Uniform Fiduciary Access To Digital Assets Act (2015); To Create Definitions For Terms Used In This Act; To Provide For Applicability; To Authorize User Direction For Disclosure Of Digital Assets; To Provide That The Act … [Detail][Text][Discuss] </td> <td class="TableNormal-C" style="width: 165.2pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> 2017&lrm;&lrm;‑&lrm;&lrm;04&lrm;&lrm;‑&lrm;&lrm;12 Approved by Governor </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 48.8pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> MT </td> <td class="TableNormal-C" style="width: 47.35pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> SB 118 </td> <td class="TableNormal-C" style="width: 42.95pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> Pass </td> <td class="TableNormal-C" style="width: 165.9pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> Provide for uniform act regarding fiduciary access to digital assets [Detail][Text][Discuss] </td> <td class="TableNormal-C" style="width: 165.2pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> 2017&lrm;&lrm;‑&lrm;&lrm;05&lrm;&lrm;‑&lrm;&lrm;05 Chapter Number Assigned </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 48.8pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> ND </td> <td class="TableNormal-C" style="width: 47.35pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> 1214 </td> <td class="TableNormal-C" style="width: 42.95pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> Pass </td> <td class="TableNormal-C" style="width: 165.9pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> AN ACT to create and enact a new chapter? 47&lrm;&lrm;‑&lrm;&lrm;36 of the North Dakota Century Code, relating to a Uniform Fiduciary Access to Digital Assets Act. [Detail][Text][Discuss] </td> <td class="TableNormal-C" style="width: 165.2pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> 2017&lrm;&lrm;‑&lrm;&lrm;03&lrm;&lrm;‑&lrm;&lrm;31 Signed by Governor 03/30 </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 48.8pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> NM </td> <td class="TableNormal-C" style="width: 47.35pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> SB 60 </td> <td class="TableNormal-C" style="width: 42.95pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> Pass </td> <td class="TableNormal-C" style="width: 165.9pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> Uniform Fiduciary Access To Digital Assets [Detail][Text][Discuss] </td> <td class="TableNormal-C" style="width: 165.2pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> 2017&lrm;&lrm;‑&lrm;&lrm;02&lrm;&lrm;‑&lrm;&lrm;19 [LD 34] Signed by the Governor – Chapter 72 </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 48.8pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> NV </td> <td class="TableNormal-C" style="width: 47.35pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> AB 239 </td> <td class="TableNormal-C" style="width: 42.95pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> Enroll </td> <td class="TableNormal-C" style="width: 165.9pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> Enacts the Revised Uniform Fiduciary Access to Digital Assets Act. (BDR 59&lrm;&lrm;‑&lrm;&lrm;687) [Detail][Text][Discuss] </td> <td class="TableNormal-C" style="width: 165.2pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> 2017&lrm;&lrm;‑&lrm;&lrm;05&lrm;&lrm;‑&lrm;&lrm;17 Enrolled and delivered to Governor. </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 48.8pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> SC </td> <td class="TableNormal-C" style="width: 47.35pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> S 0415 </td> <td class="TableNormal-C" style="width: 42.95pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> Pass </td> <td class="TableNormal-C" style="width: 165.9pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> Promote Uniformity Among The State’s Forty-six Probate Courts, To Safeguard Adequate Due Process Protections For The State’s Alleged Incapacitated Individuals, To Eliminate Over Reliance Upon Restrictive Full Or Plenary Guardianships, To Reduce The C… [Detail][Text][Discuss] </td> <td class="TableNormal-C" style="width: 165.2pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> 2017&lrm;&lrm;‑&lrm;&lrm;05&lrm;&lrm;‑&lrm;&lrm;09 Signed By Governor </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 48.8pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> UT </td> <td class="TableNormal-C" style="width: 47.35pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> HB 0013 </td> <td class="TableNormal-C" style="width: 42.95pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> Pass </td> <td class="TableNormal-C" style="width: 165.9pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> Uniform Fiduciary Access to Digital Assets Act [Detail][Text][Discuss] </td> <td class="TableNormal-C" style="width: 165.2pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> 2017&lrm;&lrm;‑&lrm;&lrm;03&lrm;&lrm;‑&lrm;&lrm;15 Governor Signed in Lieutenant Governor’s office for filing </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 48.8pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> VA </td> <td class="TableNormal-C" style="width: 47.35pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> SB 903 </td> <td class="TableNormal-C" style="width: 42.95pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> Pass </td> <td class="TableNormal-C" style="width: 165.9pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> Uniform Fiduciary Access to Digital Assets Act. Creates the Uniform Fiduciary Access to Digital Assets Act. The bill allows fiduciaries to manage digital property such as computer files, web domains, and virtual currency, and restricts a fiduciary’s … [Detail][Text][Discuss] </td> <td class="TableNormal-C" style="width: 165.2pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> 2017&lrm;&lrm;‑&lrm;&lrm;02&lrm;&lrm;‑&lrm;&lrm;20 Governor: Acts of Assembly Chapter text (CHAP0080) </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 48.8pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> VA </td> <td class="TableNormal-C" style="width: 47.35pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> HB 1608 </td> <td class="TableNormal-C" style="width: 42.95pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> Pass </td> <td class="TableNormal-C" style="width: 165.9pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> Uniform Fiduciary Access to Digital Assets Act. Creates the Uniform Fiduciary Access to Digital Assets Act. The bill allows fiduciaries to manage digital property such as computer files, web domains, and virtual currency, and restricts a fiduciary’s … [Detail][Text][Discuss] </td> <td class="TableNormal-C" style="width: 165.2pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> 2017&lrm;&lrm;‑&lrm;&lrm;02&lrm;&lrm;‑&lrm;&lrm;17 Governor: Acts of Assembly Chapter text (CHAP0033) </td> </tr> <tr class="TableNormal-R" style="height: 0"> <td class="TableNormal-C" style="width: 48.8pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> VT </td> <td class="TableNormal-C" style="width: 47.35pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> H 0152 </td> <td class="TableNormal-C" style="width: 42.95pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> Pass </td> <td class="TableNormal-C" style="width: 165.9pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> An act relating to the Vermont Revised Uniform Fiduciary Access to Digital Assets Act [Detail][Text][Discuss] </td> <td class="TableNormal-C" style="width: 165.2pt;padding: 0.75pt 0.75pt 0.75pt 0.75pt;border: solid windowtext 0.5pt"> 2017&lrm;&lrm;‑&lrm;&lrm;05&lrm;&lrm;‑&lrm;&lrm;01 House message: Governor approved bill on 5/1/2017 </td> </tr> <tr> <td style="margin: 0;padding: 0;border: none;width: 45.1pt"></td> <td style="margin: 0;padding: 0;border: none;width: 43.75pt"></td> <td style="margin: 0;padding: 0;border: none;width: 39.7pt"></td> <td style="margin: 0;padding: 0;border: none;width: 152.8pt"></td> <td style="margin: 0;padding: 0;border: none;width: 152.15pt"></td> </tr> </tbody> </table> </div> </div>

May 29, 2024

Appendix C-2 - Applicable Mortality Table for Distributions

<div class="Section1"> <table class="TableNormal-T" style="width: 90%;border-collapse: collapse;margin-left: 5pt" cellspacing="0"> <tbody> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> Age </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> Mortality Rate </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> Age </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> Mortality Rate </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> Age </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> Mortality Rate </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.002327 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 41 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000368 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 81 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.042142 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 1 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000141 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 42 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000400 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 82 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.047336 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 2 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000095 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 43 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000439 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 83 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.053242 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 3 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000076 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 44 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000486 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 84 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.059995 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 4 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000059 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 45 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000541 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 85 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.067626 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 5 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000052 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 46 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000608 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 86 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.076267 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 6 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000048 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 47 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000685 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 87 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.086016 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 7 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000044 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 48 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000775 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 88 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.096873 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 8 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000039 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 49 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000877 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 89 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.108929 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 9 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000035 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 50 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000995 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 90 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.122286 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 10 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000031 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 51 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.001116 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 91 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.136576 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 11 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000033 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 52 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.001267 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 92 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.151466 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 12 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000043 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 53 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.001442 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 93 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.166679 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 13 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000053 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 54 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.001645 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 94 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.182208 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 14 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000063 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 55 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.001951 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 95 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.197901 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 15 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000073 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 56 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.002348 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 96 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.215845 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 16 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000083 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 57 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.002701 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 97 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.234417 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 17 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000093 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 58 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.003092 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 98 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.253767 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 18 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000104 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 59 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.003526 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 99 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.273753 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 19 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000114 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 60 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.004029 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 100 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.294309 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 20 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000123 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 61 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.004629 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 101 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.315174 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 21 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000135 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 62 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.005297 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 102 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.336021 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 22 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000147 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 63 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.006056 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 103 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.356761 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 23 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000157 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 64 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.006793 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 104 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.377020 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 24 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000163 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 65 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.007601 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 105 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.396564 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 25 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000160 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 66 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.008513 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 106 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.415512 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 26 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000160 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 67 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.009419 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 107 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.433450 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 27 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000163 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 68 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.010399 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 108 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.450441 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 28 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000168 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 69 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.011477 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 109 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.466489 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 29 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000175 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 70 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.012664 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 110 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.481504 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 30 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000185 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 71 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.013995 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 111 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.491560 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 31 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000197 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 72 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.015486 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 112 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.498309 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 32 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000210 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 73 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.017176 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 113 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.501231 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 33 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000225 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 74 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.019081 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 114 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.500577 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 34 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000239 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 75 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.021243 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 115 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.500000 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 35 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000253 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 76 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.023707 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 116 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.500000 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 36 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000266 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 77 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.026500 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 117 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.500000 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 37 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000282 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 78 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.029713 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 118 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.500000 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 38 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000299 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 79 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.033373 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 119 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.500000 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 39 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000318 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 80 </td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.037591 </td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 120 </td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 1.000000 </td> </tr> <tr class="TableNormal-R"> <td class="TableNormal-C" style="width: 47.7pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 40 </td> <td class="TableNormal-C" style="width: 123.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"> 0.000342 </td> <td class="TableNormal-C" style="width: 48.25pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"></td> <td class="TableNormal-C" style="width: 123.95pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"></td> <td class="TableNormal-C" style="width: 39.85pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"></td> <td class="TableNormal-C" style="width: 143.9pt;background-color: transparent;padding: 0pt 5.4pt 0pt 5.4pt;border: solid windowtext 0.5pt"></td> </tr> <tr> <td style="margin: 0;padding: 0;border: none;width: 43.9pt"></td> <td style="margin: 0;padding: 0;border: none;width: 110.5pt"></td> <td style="margin: 0;padding: 0;border: none;width: 44.4pt"></td> <td style="margin: 0;padding: 0;border: none;width: 110.6pt"></td> <td style="margin: 0;padding: 0;border: none;width: 37.55pt"></td> <td style="margin: 0;padding: 0;border: none;width: 126.85pt"></td> </tr> </tbody> </table> </div>

March 13, 2024

446 / Is an employer permitted to sponsor health FSAs if it does not otherwise offer health coverage to employees?

<div class="Section1">No. An employer cannot sponsor a stand-alone health FSA. An employer may only offer a health FSA if it also offers a major medical plan to the health FSA participants, who are not required to accept the offer of coverage in the employer’s major medical plan.</div>