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WEST VIRGINIA CODE

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WVC 43 - 2 - 3 §43-2-3. Examples.
Suppose a person whose age is fifty is tenant for life in the whole of an estate worth $18,000. The annual interest on that sum at five and six-tenths percent is $1,008. The present value of an annuity of one dollar at the age of fifty, as appears by the table in the annuity column, is $13.3158, which multiplied by $1,008, the amount of the annual interest, gives $13,422.33 as the gross value of such life estate in the premises or the proceeds thereof.

Note: WV Code updated with legislation passed through the 2012 1st Special Session