WVC 43 - 2 - 2
§43-2-2. Rule of calculation.
Calculate the interest at five and six-tenths percent upon the
sum to the income of which or upon the value of the property to the
use of which the person is entitled. Multiply this interest by the
present value of an annuity of one dollar as set opposite the
person's age in the table and the product is the gross value of the
life estate of such person therein.