American Council on Gift Annuities Recommended Rates, Effective 2/01/09
| Age | Rate |
| 60 | 5.0% |
| 65 | 5.3% |
| 70 | 5.7% |
| 75 | 6.3% |
| 80 | 7.1% |
| 90+ | 9.5% |
| Younger Age | Older Age | Rate |
| 60 | 60 | 4.6% |
| 61-62 | 4.7% | |
| 63+ | 4.8% | |
| 65 | 65 | 4.9% |
| 66-70 | 5.0% | |
| 71+ | 5.1% | |
| 70 | 70-71 | 5.2% |
| 72-75 | 5.3% | |
| 76-79 | 5.4% | |
| 80+ | 5.5% | |
| 75 | 75-76 | 5.6% |
| 77-79 | 5.7% | |
| 80-81 | 5.8% | |
| 82-84 | 5.9% | |
| 80 | 80 | 6.1% |
| 82-83 | 6.3% | |
| 85-86 | 6.5% | |
| 89-90 | 6.7% | |
| 85 | 85 | 7.0% |
| 88 | 7.3% | |
| 90-91 | 7.5% | |
| 94+ | 7.8% | |
| 90 | 90 | 8.3% |
| 91 | 8.4% | |
| 92 | 8.6% | |
| 93 | 8.7% | |
| 94 | 8.8% | |
| 95+ | 9.0% |
Soure: Crescendo Interactive GiftLaw Pro Tax Reference