In Re Estate of Karnen

[¶ 36.] It was an abuse of discretion to use a unisex mortality table in determining the present value of Andrew’s life estate.

[¶ 37.] I dissent to the majority opinion’s determination that the use of a unisex mortality table, as opposed to a gender-specific table, is not an abuse of discretion.

[¶ 38.] When dealing with life estates, a present value must be determined. The valuation date is the date of the decedent’s death. SDCL 29A-2-207(b). SDCL 10-40-14 provides how to value the estate:

The value of every future or limited estate, ... dependent upon any life or lives in being, shall be…