26 C.F.R. § 1.401(a)(9)-9   Life expectancy and distribution period tables.


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 1—INCOME TAXES
Pension, Profit-Sharing, Stock Bonus Plans, etc.

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§ 1.401(a)(9)-9   Life expectancy and distribution period tables.

Q–1. What is the life expectancy for an individual for purposes of determining required minimum distributions under section 401(a)(9)?

A–1 The following table, referred to as the Single Life Table, is used for determining the life expectancy of an individual:

                            Single Life Table------------------------------------------------------------------------                                                                 Life                            Age                               expectancy------------------------------------------------------------------------ 0.........................................................         82.4 1.........................................................         81.6 2.........................................................         80.6 3.........................................................         79.7 4.........................................................         78.7 5.........................................................         77.7 6.........................................................         76.7 7.........................................................         75.8 8.........................................................         74.8 9.........................................................         73.810.........................................................         72.811.........................................................         71.812.........................................................         70.813.........................................................         69.914.........................................................         68.915.........................................................         67.916.........................................................         66.917.........................................................         66.018.........................................................         65.019.........................................................         64.020.........................................................         63.021.........................................................         62.122.........................................................         61.123.........................................................         60.124.........................................................         59.125.........................................................         58.226.........................................................         57.227.........................................................         56.228.........................................................         55.329.........................................................         54.330.........................................................         53.331.........................................................         52.432.........................................................         51.433.........................................................         50.434.........................................................         49.435.........................................................         48.536.........................................................         47.537.........................................................         46.538.........................................................         45.639.........................................................         44.640.........................................................         43.641.........................................................         42.742.........................................................         41.743.........................................................         40.744.........................................................         39.845.........................................................         38.846.........................................................         37.947.........................................................         37.048.........................................................         36.049.........................................................         35.150.........................................................         34.251.........................................................         33.352.........................................................         32.353.........................................................         31.454.........................................................         30.555.........................................................         29.656.........................................................         28.757.........................................................         27.958.........................................................         27.059.........................................................         26.160.........................................................         25.261.........................................................         24.462.........................................................         23.563.........................................................         22.764.........................................................         21.865.........................................................         21.066.........................................................         20.267.........................................................         19.468.........................................................         18.669.........................................................         17.870.........................................................         17.071.........................................................         16.372.........................................................         15.573.........................................................         14.874.........................................................         14.175.........................................................         13.476.........................................................         12.777.........................................................         12.178.........................................................         11.479.........................................................         10.880.........................................................         10.281.........................................................          9.782.........................................................          9.183.........................................................          8.684.........................................................          8.185.........................................................          7.686.........................................................          7.187.........................................................          6.788.........................................................          6.389.........................................................          5.990.........................................................          5.591.........................................................          5.292.........................................................          4.993.........................................................          4.694.........................................................          4.395.........................................................          4.196.........................................................          3.897.........................................................          3.698.........................................................          3.499.........................................................          3.1100........................................................          2.9101........................................................          2.7102........................................................          2.5103........................................................          2.3104........................................................          2.1105........................................................          1.9106........................................................          1.7107........................................................          1.5108........................................................          1.4109........................................................          1.2110........................................................          1.1111+.......................................................          1.0------------------------------------------------------------------------

Q–2. What is the applicable distribution period for an individual account for purposes of determining required minimum distributions during an employee's lifetime under section 401(a)(9)?

A–2. Table for determining distribution period. The following table, referred to as the Uniform Lifetime Table, is used for determining the distribution period for lifetime distributions to an employee in situations in which the employee's spouse is either not the sole designated beneficiary or is the sole designated beneficiary but is not more than 10 years younger than the employee.

                         Uniform Lifetime Table------------------------------------------------------------------------                                                           Distribution                     Age of employee                          period------------------------------------------------------------------------70......................................................            27.471......................................................            26.572......................................................            25.673......................................................            24.774......................................................            23.875......................................................            22.976......................................................            22.077......................................................            21.278......................................................            20.379......................................................            19.580......................................................            18.781......................................................            17.982......................................................            17.183......................................................            16.384......................................................            15.585......................................................            14.886......................................................            14.187......................................................            13.488......................................................            12.789......................................................            12.090......................................................            11.491......................................................            10.892......................................................            10.293......................................................             9.694......................................................             9.195......................................................             8.696......................................................             8.197......................................................             7.698......................................................             7.199......................................................             6.7100.....................................................             6.3101.....................................................             5.9102.....................................................             5.5103.....................................................             5.2104.....................................................             4.9105.....................................................             4.5106.....................................................             4.2107.....................................................             3.9108.....................................................             3.7109.....................................................             3.4110.....................................................             3.1111.....................................................             2.9112.....................................................             2.6113.....................................................             2.4114.....................................................             2.1115+....................................................             1.9------------------------------------------------------------------------

Q–3. What is the joint life and last survivor expectancy of an individual and beneficiary for purposes of determining required minimum distributions under section 401(a)(9)?

A–3. The following table, referred to as the Joint and Last Survivor Table, is used for determining the joint and last survivor life expectancy of two individuals:

                                                              Joint and Last Survivor Table--------------------------------------------------------------------------------------------------------------------------------------------------------                   Ages                         0          1          2          3          4          5          6          7          8          9--------------------------------------------------------------------------------------------------------------------------------------------------------0.........................................       90.0       89.5       89.0       88.6       88.2       87.8       87.4       87.1       86.8       86.51.........................................       89.5       89.0       88.5       88.1       87.6       87.2       86.8       86.5       86.1       85.82.........................................       89.0       88.5       88.0       87.5       87.1       86.6       86.2       85.8       85.5       85.13.........................................       88.6       88.1       87.5       87.0       86.5       86.1       85.6       85.2       84.8       84.54.........................................       88.2       87.6       87.1       86.5       86.0       85.5       85.1       84.6       84.2       83.85.........................................       87.8       87.2       86.6       86.1       85.5       85.0       84.5       84.1       83.6       83.26.........................................       87.4       86.8       86.2       85.6       85.1       84.5       84.0       83.5       83.1       82.67.........................................       87.1       86.5       85.8       85.2       84.6       84.1       83.5       83.0       82.5       82.18.........................................       86.8       86.1       85.5       84.8       84.2       83.6       83.1       82.5       82.0       81.69.........................................       86.5       85.8       85.1       84.5       83.8       83.2       82.6       82.1       81.6       81.010........................................       86.2       85.5       84.8       84.1       83.5       82.8       82.2       81.6       81.1       80.611........................................       85.9       85.2       84.5       83.8       83.1       82.5       81.8       81.2       80.7       80.112........................................       85.7       84.9       84.2       83.5       82.8       82.1       81.5       80.8       80.2       79.713........................................       85.4       84.7       84.0       83.2       82.5       81.8       81.1       80.5       79.9       79.214........................................       85.2       84.5       83.7       83.0       82.2       81.5       80.8       80.1       79.5       78.915........................................       85.0       84.3       83.5       82.7       82.0       81.2       80.5       79.8       79.1       78.516........................................       84.9       84.1       83.3       82.5       81.7       81.0       80.2       79.5       78.8       78.117........................................       84.7       83.9       83.1       82.3       81.5       80.7       80.0       79.2       78.5       77.818........................................       84.5       83.7       82.9       82.1       81.3       80.5       79.7       79.0       78.2       77.519........................................       84.4       83.6       82.7       81.9       81.1       80.3       79.5       78.7       78.0       77.320........................................       84.3       83.4       82.6       81.8       80.9       80.1       79.3       78.5       77.7       77.021........................................       84.1       83.3       82.4       81.6       80.8       79.9       79.1       78.3       77.5       76.822........................................       84.0       83.2       82.3       81.5       80.6       79.8       78.9       78.1       77.3       76.523........................................       83.9       83.1       82.2       81.3       80.5       79.6       78.8       77.9       77.1       76.324........................................       83.8       83.0       82.1       81.2       80.3       79.5       78.6       77.8       76.9       76.125........................................       83.7       82.9       82.0       81.1       80.2       79.3       78.5       77.6       76.8       75.926........................................       83.6       82.8       81.9       81.0       80.1       79.2       78.3       77.5       76.6       75.827........................................       83.6       82.7       81.8       80.9       80.0       79.1       78.2       77.4       76.5       75.628........................................       83.5       82.6       81.7       80.8       79.9       79.0       78.1       77.2       76.4       75.529........................................       83.4       82.6       81.6       80.7       79.8       78.9       78.0       77.1       76.2       75.430........................................       83.4       82.5       81.6       80.7       79.7       78.8       77.9       77.0       76.1       75.231........................................       83.3       82.4       81.5       80.6       79.7       78.8       77.8       76.9       76.0       75.132........................................       83.3       82.4       81.5       80.5       79.6       78.7       77.8       76.8       75.9       75.033........................................       83.2       82.3       81.4       80.5       79.5       78.6       77.7       76.8       75.9       74.934........................................       83.2       82.3       81.3       80.4       79.5       78.5       77.6       76.7       75.8       74.935........................................       83.1       82.2       81.3       80.4       79.4       78.5       77.6       76.6       75.7       74.836........................................       83.1       82.2       81.3       80.3       79.4       78.4       77.5       76.6       75.6       74.737........................................       83.0       82.2       81.2       80.3       79.3       78.4       77.4       76.5       75.6       74.638........................................       83.0       82.1       81.2       80.2       79.3       78.3       77.4       76.4       75.5       74.639........................................       83.0       82.1       81.1       80.2       79.2       78.3       77.3       76.4       75.5       74.540........................................       82.9       82.1       81.1       80.2       79.2       78.3       77.3       76.4       75.4       74.541........................................       82.9       82.0       81.1       80.1       79.2       78.2       77.3       76.3       75.4       74.442........................................       82.9       82.0       81.1       80.1       79.1       78.2       77.2       76.3       75.3       74.443........................................       82.9       82.0       81.0       80.1       79.1       78.2       77.2       76.2       75.3       74.344........................................       82.8       81.9       81.0       80.0       79.1       78.1       77.2       76.2       75.2       74.345........................................       82.8       81.9       81.0       80.0       79.1       78.1       77.1       76.2       75.2       74.346........................................       82.8       81.9       81.0       80.0       79.0       78.1       77.1       76.1       75.2       74.247........................................       82.8       81.9       80.9       80.0       79.0       78.0       77.1       76.1       75.2       74.248........................................       82.8       81.9       80.9       80.0       79.0       78.0       77.1       76.1       75.1       74.249........................................       82.7       81.8       80.9       79.9       79.0       78.0       77.0       76.1       75.1       74.150........................................       82.7       81.8       80.9       79.9       79.0       78.0       77.0       76.0       75.1       74.151........................................       82.7       81.8       80.9       79.9       78.9       78.0       77.0       76.0       75.1       74.152........................................       82.7       81.8       80.9       79.9       78.9       78.0       77.0       76.0       75.0       74.153........................................       82.7       81.8       80.8       79.9       78.9       77.9       77.0       76.0       75.0       74.054........................................       82.7       81.8       80.8       79.9       78.9       77.9       76.9       76.0       75.0       74.055........................................       82.6       81.8       80.8       79.8       78.9       77.9       76.9       76.0       75.0       74.056........................................       82.6       81.7       80.8       79.8       78.9       77.9       76.9       75.9       75.0       74.057........................................       82.6       81.7       80.8       79.8       78.9       77.9       76.9       75.9       75.0       74.058........................................       82.6       81.7       80.8       79.8       78.8       77.9       76.9       75.9       74.9       74.059........................................       82.6       81.7       80.8       79.8       78.8       77.9       76.9       75.9       74.9       74.060........................................       82.6       81.7       80.8       79.8       78.8       77.8       76.9       75.9       74.9       73.961........................................       82.6       81.7       80.8       79.8       78.8       77.8       76.9       75.9       74.9       73.962........................................       82.6       81.7       80.7       79.8       78.8       77.8       76.9       75.9       74.9       73.963........................................       82.6       81.7       80.7       79.8       78.8       77.8       76.8       75.9       74.9       73.964........................................       82.5       81.7       80.7       79.8       78.8       77.8       76.8       75.9       74.9       73.965........................................       82.5       81.7       80.7       79.8       78.8       77.8       76.8       75.8       74.9       73.966........................................       82.5       81.7       80.7       79.7       78.8       77.8       76.8       75.8       74.9       73.967........................................       82.5       81.7       80.7       79.7       78.8       77.8       76.8       75.8       74.9       73.968........................................       82.5       81.6       80.7       79.7       78.8       77.8       76.8       75.8       74.8       73.969........................................       82.5       81.6       80.7       79.7       78.8       77.8       76.8       75.8       74.8       73.970........................................       82.5       81.6       80.7       79.7       78.8       77.8       76.8       75.8       74.8       73.971........................................       82.5       81.6       80.7       79.7       78.7       77.8       76.8       75.8       74.8       73.872........................................       82.5       81.6       80.7       79.7       78.7       77.8       76.8       75.8       74.8       73.873........................................       82.5       81.6       80.7       79.7       78.7       77.8       76.8       75.8       74.8       73.874........................................       82.5       81.6       80.7       79.7       78.7       77.8       76.8       75.8       74.8       73.875........................................       82.5       81.6       80.7       79.7       78.7       77.8       76.8       75.8       74.8       73.876........................................       82.5       81.6       80.7       79.7       78.7       77.8       76.8       75.8       74.8       73.877........................................       82.5       81.6       80.7       79.7       78.7       77.7       76.8       75.8       74.8       73.878........................................       82.5       81.6       80.7       79.7       78.7       77.7       76.8       75.8       74.8       73.879........................................       82.5       81.6       80.7       79.7       78.7       77.7       76.8       75.8       74.8       73.880........................................       82.5       81.6       80.7       79.7       78.7       77.7       76.8       75.8       74.8       73.881........................................       82.4       81.6       80.7       79.7       78.7       77.7       76.8       75.8       74.8       73.882........................................       82.4       81.6       80.7       79.7       78.7       77.7       76.8       75.8       74.8       73.883........................................       82.4       81.6       80.7       79.7       78.7       77.7       76.8       75.8       74.8       73.884........................................       82.4       81.6       80.7       79.7       78.7       77.7       76.8       75.8       74.8       73.885........................................       82.4       81.6       80.6       79.7       78.7       77.7       76.8       75.8       74.8       73.886........................................       82.4       81.6       80.6       79.7       78.7       77.7       76.7       75.8       74.8       73.887........................................       82.4       81.6       80.6       79.7       78.7       77.7       76.7       75.8       74.8       73.888........................................       82.4       81.6       80.6       79.7       78.7       77.7       76.7       75.8       74.8       73.889........................................       82.4       81.6       80.6       79.7       78.7       77.7       76.7       75.8       74.8       73.890........................................       82.4       81.6       80.6       79.7       78.7       77.7       76.7       75.8       74.8       73.891........................................       82.4       81.6       80.6       79.7       78.7       77.7       76.7       75.8       74.8       73.892........................................       82.4       81.6       80.6       79.7       78.7       77.7       76.7       75.8       74.8       73.893........................................       82.4       81.6       80.6       79.7       78.7       77.7       76.7       75.8       74.8       73.894........................................       82.4       81.6       80.6       79.7       78.7       77.7       76.7       75.8       74.8       73.895........................................       82.4       81.6       80.6       79.7       78.7       77.7       76.7       75.8       74.8       73.896........................................       82.4       81.6       80.6       79.7       78.7       77.7       76.7       75.8       74.8       73.897........................................       82.4       81.6       80.6       79.7       78.7       77.7       76.7       75.8       74.8       73.898........................................       82.4       81.6       80.6       79.7       78.7       77.7       76.7       75.8       74.8       73.899........................................       82.4       81.6       80.6       79.7       78.7       77.7       76.7       75.8       74.8       73.8100.......................................       82.4       81.6       80.6       79.7       78.7       77.7       76.7       75.8       74.8       73.8101.......................................       82.4       81.6       80.6       79.7       78.7       77.7       76.7       75.8       74.8       73.8102.......................................       82.4       81.6       80.6       79.7       78.7       77.7       76.7       75.8       74.8       73.8103.......................................       82.4       81.6       80.6       79.7       78.7       77.7       76.7       75.8       74.8       73.8104.......................................       82.4       81.6       80.6       79.7       78.7       77.7       76.7       75.8       74.8       73.8105.......................................       82.4       81.6       80.6       79.7       78.7       77.7       76.7       75.8       74.8       73.8106.......................................       82.4       81.6       80.6       79.7       78.7       77.7       76.7       75.8       74.8       73.8107.......................................       82.4       81.6       80.6       79.7       78.7       77.7       76.7       75.8       74.8       73.8108.......................................       82.4       81.6       80.6       79.7       78.7       77.7       76.7       75.8       74.8       73.8109.......................................       82.4       81.6       80.6       79.7       78.7       77.7       76.7       75.8       74.8       73.8110.......................................       82.4       81.6       80.6       79.7       78.7       77.7       76.7       75.8       74.8       73.8111.......................................       82.4       81.6       80.6       79.7       78.7       77.7       76.7       75.8       74.8       73.8112.......................................       82.4       81.6       80.6       79.7       78.7       77.7       76.7       75.8       74.8       73.8113.......................................       82.4       81.6       80.6       79.7       78.7       77.7       76.7       75.8       74.8       73.8114.......................................       82.4       81.6       80.6       79.7       78.7       77.7       76.7       75.8       74.8       73.8115+......................................       82.4       81.6       80.6       79.7       78.7       77.7       76.7       75.8       74.8       73.8--------------------------------------------------------------------------------------------------------------------------------------------------------
 --------------------------------------------------------------------------------------------------------------------------------------------------------                   Ages                         10         11         12         13         14         15         16         17         18         19--------------------------------------------------------------------------------------------------------------------------------------------------------10........................................       80.0       79.6       79.1       78.7       78.2       77.9       77.5       77.2       76.8       76.511........................................       79.6       79.0       78.6       78.1       77.7       77.3       76.9       76.5       76.2       75.812........................................       79.1       78.6       78.1       77.6       77.1       76.7       76.3       75.9       75.5       75.213........................................       78.7       78.1       77.6       77.1       76.6       76.1       75.7       75.3       74.9       74.514........................................       78.2       77.7       77.1       76.6       76.1       75.6       75.1       74.7       74.3       73.915........................................       77.9       77.3       76.7       76.1       75.6       75.1       74.6       74.1       73.7       73.316........................................       77.5       76.9       76.3       75.7       75.1       74.6       74.1       73.6       73.1       72.717........................................       77.2       76.5       75.9       75.3       74.7       74.1       73.6       73.1       72.6       72.118........................................       76.8       76.2       75.5       74.9       74.3       73.7       73.1       72.6       72.1       71.619........................................       76.5       75.8       75.2       74.5       73.9       73.3       72.7       72.1       71.6       71.120........................................       76.3       75.5       74.8       74.2       73.5       72.9       72.3       71.7       71.1       70.621........................................       76.0       75.3       74.5       73.8       73.2       72.5       71.9       71.3       70.7       70.122........................................       75.8       75.0       74.3       73.5       72.9       72.2       71.5       70.9       70.3       69.723........................................       75.5       74.8       74.0       73.3       72.6       71.9       71.2       70.5       69.9       69.324........................................       75.3       74.5       73.8       73.0       72.3       71.6       70.9       70.2       69.5       68.925........................................       75.1       74.3       73.5       72.8       72.0       71.3       70.6       69.9       69.2       68.526........................................       75.0       74.1       73.3       72.5       71.8       71.0       70.3       69.6       68.9       68.227........................................       74.8       74.0       73.1       72.3       71.6       70.8       70.0       69.3       68.6       67.928........................................       74.6       73.8       73.0       72.2       71.3       70.6       69.8       69.0       68.3       67.629........................................       74.5       73.6       72.8       72.0       71.2       70.4       69.6       68.8       68.0       67.330........................................       74.4       73.5       72.7       71.8       71.0       70.2       69.4       68.6       67.8       67.131........................................       74.3       73.4       72.5       71.7       70.8       70.0       69.2       68.4       67.6       66.832........................................       74.1       73.3       72.4       71.5       70.7       69.8       69.0       68.2       67.4       66.633........................................       74.0       73.2       72.3       71.4       70.5       69.7       68.8       68.0       67.2       66.434........................................       73.9       73.0       72.2       71.3       70.4       69.5       68.7       67.8       67.0       66.235........................................       73.9       73.0       72.1       71.2       70.3       69.4       68.5       67.7       66.8       66.036........................................       73.8       72.9       72.0       71.1       70.2       69.3       68.4       67.6       66.7       65.937........................................       73.7       72.8       71.9       71.0       70.1       69.2       68.3       67.4       66.6       65.738........................................       73.6       72.7       71.8       70.9       70.0       69.1       68.2       67.3       66.4       65.639........................................       73.6       72.7       71.7       70.8       69.9       69.0       68.1       67.2       66.3       65.440........................................       73.5       72.6       71.7       70.7       69.8       68.9       68.0       67.1       66.2       65.341........................................       73.5       72.5       71.6       70.7       69.7       68.8       67.9       67.0       66.1       65.242........................................       73.4       72.5       71.5       70.6       69.7       68.8       67.8       66.9       66.0       65.143........................................       73.4       72.4       71.5       70.6       69.6       68.7       67.8       66.8       65.9       65.044........................................       73.3       72.4       71.4       70.5       69.6       68.6       67.7       66.8       65.9       64.945........................................       73.3       72.3       71.4       70.5       69.5       68.6       67.6       66.7       65.8       64.946........................................       73.3       72.3       71.4       70.4       69.5       68.5       67.6       66.6       65.7       64.847........................................       73.2       72.3       71.3       70.4       69.4       68.5       67.5       66.6       65.7       64.748........................................       73.2       72.2       71.3       70.3       69.4       68.4       67.5       66.5       65.6       64.749........................................       73.2       72.2       71.2       70.3       69.3       68.4       67.4       66.5       65.6       64.650........................................       73.1       72.2       71.2       70.3       69.3       68.4       67.4       66.5       65.5       64.651........................................       73.1       72.2       71.2       70.2       69.3       68.3       67.4       66.4       65.5       64.552........................................       73.1       72.1       71.2       70.2       69.2       68.3       67.3       66.4       65.4       64.553........................................       73.1       72.1       71.1       70.2       69.2       68.3       67.3       66.3       65.4       64.454........................................       73.1       72.1       71.1       70.2       69.2       68.2       67.3       66.3       65.4       64.455........................................       73.0       72.1       71.1       70.1       69.2       68.2       67.2       66.3       65.3       64.456........................................       73.0       72.1       71.1       70.1       69.1       68.2       67.2       66.3       65.3       64.357........................................       73.0       72.0       71.1       70.1       69.1       68.2       67.2       66.2       65.3       64.358........................................       73.0       72.0       71.0       70.1       69.1       68.1       67.2       66.2       65.2       64.359........................................       73.0       72.0       71.0       70.1       69.1       68.1       67.2       66.2       65.2       64.360........................................       73.0       72.0       71.0       70.0       69.1       68.1       67.1       66.2       65.2       64.261........................................       73.0       72.0       71.0       70.0       69.1       68.1       67.1       66.2       65.2       64.262........................................       72.9       72.0       71.0       70.0       69.0       68.1       67.1       66.1       65.2       64.263........................................       72.9       72.0       71.0       70.0       69.0       68.1       67.1       66.1       65.2       64.264........................................       72.9       71.9       71.0       70.0       69.0       68.0       67.1       66.1       65.1       64.265........................................       72.9       71.9       71.0       70.0       69.0       68.0       67.1       66.1       65.1       64.266........................................       72.9       71.9       70.9       70.0       69.0       68.0       67.1       66.1       65.1       64.167........................................       72.9       71.9       70.9       70.0       69.0       68.0       67.0       66.1       65.1       64.168........................................       72.9       71.9       70.9       70.0       69.0       68.0       67.0       66.1       65.1       64.169........................................       72.9       71.9       70.9       69.9       69.0       68.0       67.0       66.1       65.1       64.170........................................       72.9       71.9       70.9       69.9       69.0       68.0       67.0       66.0       65.1       64.171........................................       72.9       71.9       70.9       69.9       69.0       68.0       67.0       66.0       65.1       64.172........................................       72.9       71.9       70.9       69.9       69.0       68.0       67.0       66.0       65.1       64.173........................................       72.9       71.9       70.9       69.9       68.9       68.0       67.0       66.0       65.0       64.174........................................       72.9       71.9       70.9       69.9       68.9       68.0       67.0       66.0       65.0       64.175........................................       72.8       71.9       70.9       69.9       68.9       68.0       67.0       66.0       65.0       64.176........................................       72.8       71.9       70.9       69.9       68.9       68.0       67.0       66.0       65.0       64.177........................................       72.8       71.9       70.9       69.9       68.9       68.0       67.0       66.0       65.0       64.178........................................       72.8       71.9       70.9       69.9       68.9       67.9       67.0       66.0       65.0       64.079........................................       72.8       71.9       70.9       69.9       68.9       67.9       67.0       66.0       65.0       64.080........................................       72.8       71.9       70.9       69.9       68.9       67.9       67.0       66.0       65.0       64.081........................................       72.8       71.8       70.9       69.9       68.9       67.9       67.0       66.0       65.0       64.082........................................       72.8       71.8       70.9       69.9       68.9       67.9       67.0       66.0       65.0       64.083........................................       72.8       71.8       70.9       69.9       68.9       67.9       67.0       66.0       65.0       64.084........................................       72.8       71.8       70.9       69.9       68.9       67.9       67.0       66.0       65.0       64.085........................................       72.8       71.8       70.9       69.9       68.9       67.9       66.9       66.0       65.0       64.086........................................       72.8       71.8       70.9       69.9       68.9       67.9       66.9       66.0       65.0       64.087........................................       72.8       71.8       70.9       69.9       68.9       67.9       66.9       66.0       65.0       64.088........................................       72.8       71.8       70.9       69.9       68.9       67.9       66.9       66.0       65.0       64.089........................................       72.8       71.8       70.9       69.9       68.9       67.9       66.9       66.0       65.0       64.090........................................       72.8       71.8       70.9       69.9       68.9       67.9       66.9       66.0       65.0       64.091........................................       72.8       71.8       70.9       69.9       68.9       67.9       66.9       66.0       65.0       64.092........................................       72.8       71.8       70.9       69.9       68.9       67.9       66.9       66.0       65.0       64.093........................................       72.8       71.8       70.9       69.9       68.9       67.9       66.9       66.0       65.0       64.094........................................       72.8       71.8       70.8       69.9       68.9       67.9       66.9       66.0       65.0       64.095........................................       72.8       71.8       70.8       69.9       68.9       67.9       66.9       66.0       65.0       64.096........................................       72.8       71.8       70.8       69.9       68.9       67.9       66.9       66.0       65.0       64.097........................................       72.8       71.8       70.8       69.9       68.9       67.9       66.9       66.0       65.0       64.098........................................       72.8       71.8       70.8       69.9       68.9       67.9       66.9       66.0       65.0       64.099........................................       72.8       71.8       70.8       69.9       68.9       67.9       66.9       66.0       65.0       64.0100.......................................       72.8       71.8       70.8       69.9       68.9       67.9       66.9       66.0       65.0       64.0101.......................................       72.8       71.8       70.8       69.9       68.9       67.9       66.9       66.0       65.0       64.0102.......................................       72.8       71.8       70.8       69.9       68.9       67.9       66.9       66.0       65.0       64.0103.......................................       72.8       71.8       70.8       69.9       68.9       67.9       66.9       66.0       65.0       64.0104.......................................       72.8       71.8       70.8       69.9       68.9       67.9       66.9       66.0       65.0       64.0105.......................................       72.8       71.8       70.8       69.9       68.9       67.9       66.9       66.0       65.0       64.0106.......................................       72.8       71.8       70.8       69.9       68.9       67.9       66.9       66.0       65.0       64.0107.......................................       72.8       71.8       70.8       69.9       68.9       67.9       66.9       66.0       65.0       64.0108.......................................       72.8       71.8       70.8       69.9       68.9       67.9       66.9       66.0       65.0       64.0109.......................................       72.8       71.8       70.8       69.9       68.9       67.9       66.9       66.0       65.0       64.0110.......................................       72.8       71.8       70.8       69.9       68.9       67.9       66.9       66.0       65.0       64.0111.......................................       72.8       71.8       70.8       69.9       68.9       67.9       66.9       66.0       65.0       64.0112.......................................       72.8       71.8       70.8       69.9       68.9       67.9       66.9       66.0       65.0       64.0113.......................................       72.8       71.8       70.8       69.9       68.9       67.9       66.9       66.0       65.0       64.0114.......................................       72.8       71.8       70.8       69.9       68.9       67.9       66.9       66.0       65.0       64.0115+......................................       72.8       71.8       70.8       69.9       68.9       67.9       66.9       66.0       65.0       64.0--------------------------------------------------------------------------------------------------------------------------------------------------------
 --------------------------------------------------------------------------------------------------------------------------------------------------------                   Ages                         20         21         22         23         24         25         26         27         28         29--------------------------------------------------------------------------------------------------------------------------------------------------------20........................................       70.1       69.6       69.1       68.7       68.3       67.9       67.5       67.2       66.9       66.621........................................       69.6       69.1       68.6       68.2       67.7       67.3       66.9       66.6       66.2       65.922........................................       69.1       68.6       68.1       67.6       67.2       66.7       66.3       65.9       65.6       65.223........................................       68.7       68.2       67.9       67.1       66.6       66.2       65.7       65.3       64.9       64.624........................................       68.3       67.7       67.2       66.6       66.1       65.6       65.2       64.7       64.3       63.925........................................       67.9       67.3       66.7       66.2       65.6       65.1       64.6       64.2       63.7       63.326........................................       67.5       66.9       66.3       65.7       65.2       64.6       64.1       63.6       63.2       62.827........................................       67.2       66.6       65.9       65.3       64.7       64.2       63.6       63.1       62.7       62.228........................................       66.9       66.2       65.6       64.9       64.3       63.7       63.2       62.7       62.1       61.729........................................       66.6       65.9       65.2       64.6       63.9       63.3       62.8       62.2       61.7       61.230........................................       66.3       65.6       64.9       64.2       63.6       62.9       62.3       61.8       61.2       60.731........................................       66.1       65.3       64.6       63.9       63.2       62.6       62.0       61.4       60.8       60.232........................................       65.8       65.1       64.3       63.6       62.9       62.2       61.6       61.0       60.4       59.833........................................       65.6       64.8       64.1       63.3       62.6       61.9       61.3       60.6       60.0       59.434........................................       65.4       64.6       63.8       63.1       62.3       61.6       60.9       60.3       59.6       59.035........................................       65.2       64.4       63.6       62.8       62.1       61.4       60.6       59.9       59.3       58.636........................................       65.0       64.2       63.4       62.6       61.9       61.1       60.4       59.6       69.0       58.337........................................       64.9       64.0       63.2       62.4       61.6       60.9       60.1       59.4       58.7       58.038........................................       64.7       63.9       63.0       62.2       61.4       60.6       59.9       59.1       58.4       57.739........................................       64.6       63.7       62.9       62.1       61.2       60.4       59.6       58.9       58.1       57.440........................................       64.4       63.6       62.7       61.9       61.1       60.2       59.4       58.7       57.9       57.141........................................       64.3       63.5       62.6       61.7       60.9       60.1       59.3       58.5       57.7       56.942........................................       64.2       63.3       62.5       61.6       60.8       59.9       59.1       58.3       57.5       56.743........................................       64.1       63.2       62.4       61.5       60.6       59.8       58.9       58.1       57.3       56.544........................................       64.0       63.1       62.2       61.4       60.5       59.6       58.8       57.9       57.1       56.345........................................       64.0       63.0       62.2       61.3       60.4       59.5       58.6       57.8       56.9       56.146........................................       63.9       63.0       62.1       61.2       60.3       59.4       58.5       57.7       56.8       56.047........................................       63.8       62.9       62.0       61.1       60.2       59.3       58.4       57.5       56.7       55.848........................................       63.7       62.8       61.9       61.0       60.1       59.2       58.3       57.4       56.5       55.749........................................       63.7       62.8       61.8       60.9       60.0       59.1       58.2       57.3       56.4       55.650........................................       63.6       62.7       61.8       60.8       59.9       59.0       58.1       57.2       56.3       55.451........................................       63.6       62.6       61.7       60.8       59.9       58.9       58.0       57.1       56.2       55.352........................................       63.5       62.6       61.7       60.7       59.8       58.9       58.0       57.1       56.1       55.253........................................       63.5       62.5       61.6       60.7       59.7       58.8       57.9       57.0       56.1       55.254........................................       63.5       62.5       61.6       60.6       59.7       58.8       57.8       56.9       56.0       55.155........................................       63.4       62.5       61.5       60.6       59.6       58.7       57.8       56.8       55.9       55.056........................................       63.4       62.4       61.5       60.5       59.6       58.7       57.7       56.8       55.9       54.957........................................       63.4       62.4       61.5       60.5       59.6       58.6       57.7       56.7       55.8       54.958........................................       63.3       62.4       61.4       60.5       59.5       58.6       57.6       56.7       55.8       54.859........................................       63.3       62.3       61.4       60.4       59.5       58.5       57.6       56.7       55.7       54.860........................................       63.3       62.3       61.4       60.4       59.5       58.5       57.6       56.6       55.7       54.761........................................       63.3       62.3       61.3       60.4       59.4       58.5       57.5       56.6       55.6       54.762........................................       63.2       62.3       61.3       60.4       59.4       58.4       57.5       56.5       55.6       54.763........................................       63.2       62.3       61.3       60.3       59.4       58.4       57.4       56.5       55.6       54.664........................................       63.2       62.2       61.3       60.3       59.4       58.4       57.4       56.5       55.5       54.665........................................       63.2       62.2       61.3       60.3       59.3       58.4       57.4       56.5       55.5       54.666........................................       63.2       62.2       61.2       60.3       59.3       58.4       57.4       56.4       55.5       54.567........................................       63.2       62.2       61.2       60.3       59.3       58.3       57.4       56.4       55.5       54.568........................................       63.1       62.2       61.2       60.2       59.3       58.3       57.4       56.4       55.4       54.569........................................       63.1       62.2       61.2       60.2       59.3       58.3       57.3       56.4       55.4       54.570........................................       63.1       62.2       61.2       60.2       59.3       58.3       57.3       56.4       55.4       54.471........................................       63.1       62.1       61.2       60.2       59.2       58.3       57.3       56.4       55.4       54.472........................................       63.1       62.1       61.2       60.2       59.2       58.3       57.3       56.3       55.4       54.473........................................       63.1       62.1       61.2       60.2       59.2       58.3       57.3       56.3       55.4       54.474........................................       63.1       62.1       61.2       60.2       59.2       58.2       57.3       56.3       55.4       54.475........................................       63.1       62.1       61.1       60.2       59.2       58.2       57.3       56.3       55.3       54.476........................................       63.1       62.1       61.1       60.2       59.2       58.2       57.3       56.3       55.3       54.477........................................       63.1       62.1       61.1       60.2       59.2       58.2       57.3       56.3       55.3       54.478........................................       63.1       62.1       61.1       60.2       59.2       58.2       57.3       56.3       55.3       54.479........................................       63.1       62.1       61.1       60.2       59.2       58.2       57.2       56.3       55.3       54.380........................................       63.1       62.1       61.1       60.1       59.2       58.2       57.2       56.3       55.3       54.381........................................       63.1       62.1       61.1       60.1       59.2       58.2       57.2       56.3       55.3       54.382........................................       63.1       62.1       61.1       60.1       59.2       58.2       57.2       56.3       55.3       54.383........................................       63.1       62.1       61.1       60.1       59.2       58.2       57.2       56.3       55.3       54.384........................................       63.0       62.1       61.1       60.1       59.2       58.2       57.2       56.3       55.3       54.385........................................       63.0       62.1       61.1       60.1       59.2       58.2       57.2       56.3       55.3       54.386........................................       63.0       62.1       61.1       60.1       59.2       58.2       57.2       56.2       55.3       54.387........................................       63.0       62.1       61.1       60.1       59.2       58.2       57.2       56.2       55.3       54.388........................................       63.0       62.1       61.1       60.1       59.2       58.2       57.2       56.2       55.3       54.389........................................       63.0       62.1       61.1       60.1       59.1       58.2       57.2       56.2       55.3       54.390........................................       63.0       62.1       61.1       60.1       59.1       58.2       57.2       56.2       55.3       54.391........................................       63.0       62.1       61.1       60.1       59.1       58.2       57.2       56.2       55.3       54.392........................................       63.0       62.1       61.1       60.1       59.1       58.2       57.2       56.2       55.3       54.393........................................       63.0       62.1       61.1       60.1       59.1       58.2       57.2       56.2       55.3       54.394........................................       63.0       62.1       61.1       60.1       59.1       58.2       57.2       56.2       55.3       54.395........................................       63.0       62.1       61.1       60.1       59.1       58.2       57.2       56.2       55.3       54.396........................................       63.0       62.1       61.1       60.1       59.1       58.2       57.2       56.2       55.3       54.397........................................       60.3       62.1       61.1       60.1       59.1       58.2       57.2       56.2       55.3       54.398........................................       63.0       62.1       61.1       60.1       59.1       58.2       57.2       56.2       55.3       54.399........................................       63.0       62.1       61.1       60.1       59.1       58.2       57.2       56.2       55.3       54.3100.......................................       63.0       62.1       61.1       60.1       59.1       58.2       57.2       56.2       55.3       54.3101.......................................       63.0       62.1       61.1       60.1       59.1       58.2       57.2       56.2       55.3       54.3102.......................................       63.0       62.1       61.1       60.1       59.1       58.2       57.2       56.2       55.3       54.3103.......................................       63.0       62.1       61.1       60.1       59.1       58.2       57.2       56.2       55.3       54.3104.......................................       63.0       62.1       61.1       60.1       59.1       58.2       57.2       56.2       55.3       54.3105.......................................       63.0       62.1       61.1       60.1       59.1       58.2       57.2       56.2       55.3       54.3106.......................................       63.0       62.1       61.1       60.1       59.1       58.2       57.2       56.2       55.3       54.3107.......................................       63.0       62.1       61.1       60.1       59.1       58.2       57.2       56.2       55.3       54.3108.......................................       63.0       62.1       61.1       60.1       59.1       58.2       57.2       56.2       55.3       54.3109.......................................       63.0       62.1       61.1       60.1       59.1       58.2       57.2       56.2       55.3       54.3110.......................................       63.0       62.1       61.1       60.1       59.1       58.2       57.2       56.2       55.3       54.3111.......................................       63.0       62.1       61.1       60.1       59.1       58.2       57.2       56.2       55.3       54.3112.......................................       63.0       62.1       61.1       60.1       59.1       58.2       57.2       56.2       55.3       54.3113.......................................       63.0       62.1       61.1       60.1       59.1       58.2       57.2       56.2       55.3       54.3114.......................................       63.0       62.1       61.1       60.1       59.1       58.2       57.2       56.2       55.3       54.3115+......................................       63.0       62.1       61.1       60.1       59.1       58.2       57.2       56.2       55.3       54.3--------------------------------------------------------------------------------------------------------------------------------------------------------
 --------------------------------------------------------------------------------------------------------------------------------------------------------                   Ages                         30         31         32         33         34         35         36         37         38         39--------------------------------------------------------------------------------------------------------------------------------------------------------30........................................       60.2       59.7       59.2       58.8       58.4       58.0       57.6       57.3       57.0       56.731........................................       59.7       59.2       58.7       58.2       57.8       57.4       57.0       56.6       56.3       56.032........................................       59.2       58.7       58.2       57.7       57.2       56.8       56.4       56.0       55.6       55.333........................................       58.8       58.2       57.7       57.2       56.7       56.2       55.8       55.4       55.0       54.734........................................       58.4       57.8       57.2       56.7       56.2       55.7       55.3       54.8       54.4       54.035........................................       58.0       57.4       56.8       56.2       55.7       55.2       54.7       54.3       53.8       53.436........................................       57.6       57.0       56.4       55.8       55.3       54.7       54.2       53.7       53.3       52.837........................................       57.3       56.6       56.0       55.4       54.8       54.3       53.7       53.2       52.7       52.338........................................       57.0       56.3       55.6       55.0       54.4       53.8       53.3       52.7       52.2       51.739........................................       56.7       56.0       55.3       54.7       54.0       53.4       52.8       52.3       51.7       51.240........................................       56.4       55.7       55.0       54.3       53.7       53.0       52.4       51.8       51.3       50.841........................................       56.1       55.4       54.7       54.0       53.3       52.7       52.0       51.4       50.9       50.342........................................       55.9       55.2       54.4       53.7       53.0       52.3       51.7       51.1       50.4       49.943........................................       55.7       54.9       54.2       53.4       52.7       52.0       51.3       50.7       50.1       49.544........................................       55.5       54.7       53.9       53.2       52.4       51.7       51.0       50.4       49.7       49.145........................................       55.3       54.5       53.7       52.9       52.2       51.5       50.7       50.0       49.4       48.746........................................       55.1       54.3       53.5       52.7       52.0       51.2       50.5       49.8       49.1       48.447........................................       55.0       54.1       53.3       52.5       51.7       51.0       50.2       49.5       48.8       48.148........................................       54.8       54.0       53.2       52.3       51.5       50.8       50.0       49.2       48.5       47.849........................................       54.7       53.8       53.0       52.2       51.4       50.6       49.8       49.0       48.2       47.550........................................       54.6       53.7       52.9       52.0       51.2       50.4       49.6       48.8       48.0       47.351........................................       54.5       53.6       52.7       51.9       51.0       50.2       49.4       48.6       47.8       47.052........................................       54.4       53.5       52.6       51.7       50.9       50.0       49.2       48.4       47.6       46.853........................................       54.3       53.4       52.5       51.6       50.8       49.9       49.1       48.2       47.4       46.654........................................       54.2       53.3       52.4       51.5       50.6       49.8       48.9       48.1       47.2       46.455........................................       54.1       53.2       52.3       51.4       50.5       49.7       48.8       47.9       47.1       46.356........................................       54.0       53.1       52.2       51.3       50.4       49.5       48.7       47.8       47.0       46.157........................................       54.0       53.0       52.1       51.2       50.3       49.4       48.6       47.7       46.8       46.058........................................       53.9       53.0       52.1       51.2       50.3       49.4       48.5       47.6       46.7       45.859........................................       53.8       52.9       52.0       51.1       50.2       49.3       48.4       47.5       46.6       45.760........................................       53.8       52.9       51.9       51.0       50.1       49.2       48.3       47.4       46.5       45.661........................................       53.8       52.8       51.9       51.0       50.0       49.1       48.2       47.3       46.4       45.562........................................       53.7       52.8       51.8       50.9       50.0       49.1       48.1       47.2       46.3       45.463........................................       53.7       52.7       51.8       50.9       49.9       49.0       48.1       47.2       46.3       45.364........................................       53.6       52.7       51.8       50.8       49.9       48.9       48.0       47.1       46.2       45.365........................................       53.6       52.7       51.7       50.8       49.8       48.9       48.0       47.0       46.1       45.266........................................       53.6       52.6       51.7       50.7       49.8       48.9       47.9       47.0       46.1       45.167........................................       53.6       52.6       51.7       50.7       49.8       48.8       47.9       46.9       46.0       45.168........................................       53.5       52.6       51.6       50.7       49.7       48.8       47.8       46.9       46.0       45.069........................................       53.5       52.6       51.6       50.6       49.7       48.7       47.8       46.9       45.9       45.070........................................       53.5       52.5       51.6       50.6       49.7       48.7       47.8       46.8       45.9       44.971........................................       53.5       52.5       51.6       50.6       49.6       48.7       47.7       46.8       45.9       44.972........................................       53.5       52.5       51.5       50.6       49.6       48.7       47.7       46.8       45.8       44.973........................................       53.4       52.5       51.5       50.6       49.6       48.6       47.7       46.7       45.8       44.874........................................       53.4       52.5       51.5       50.5       49.6       48.6       47.7       46.7       45.8       44.875........................................       53.4       52.5       51.5       50.5       49.6       48.6       47.7       46.7       45.7       44.876........................................       53.4       52.4       51.5       50.5       49.6       48.6       47.6       46.7       45.7       44.877........................................       53.4       52.4       51.5       50.5       49.5       48.6       47.6       46.7       45.7       44.878........................................       53.4       52.4       51.5       50.5       49.5       48.6       47.6       46.6       45.7       44.779........................................       53.4       52.4       51.5       50.5       49.5       48.6       47.6       46.6       45.7       44.780........................................       53.4       52.4       51.4       50.5       49.5       48.5       47.6       46.6       45.7       44.781........................................       53.4       52.4       51.4       50.5       49.5       48.5       47.6       46.6       45.7       44.782........................................       53.4       52.4       51.4       50.5       49.5       48.5       47.6       46.6       45.6       44.783........................................       53.4       52.4       51.4       50.5       49.5       48.5       47.6       46.6       45.6       44.784........................................       53.4       52.4       51.4       50.5       49.5       48.5       47.6       46.6       45.6       44.785........................................       53.3       52.4       51.4       50.4       49.5       48.5       47.5       46.6       45.6       44.786........................................       53.3       52.4       51.4       50.4       49.5       48.5       47.5       46.6       45.6       44.687........................................       53.3       52.4       51.4       50.4       49.5       48.5       47.5       46.6       45.6       44.688........................................       53.3       52.4       51.4       50.4       49.5       48.5       47.5       46.6       45.6       44.689........................................       53.3       52.4       51.4       50.4       49.5       48.5       47.5       46.6       45.6       44.690........................................       53.3       52.4       51.4       50.4       49.5       48.5       47.5       46.6       45.6       44.691........................................       53.3       52.4       51.4       50.4       49.5       48.5       47.5       46.6       45.6       44.692........................................       53.3       52.4       51.4       50.4       49.5       48.5       47.5       46.6       45.6       44.693........................................       53.3       52.4       51.4       50.4       49.5       48.5       47.5       46.6       45.6       44.694........................................       53.3       52.4       51.4       50.4       49.5       48.5       47.5       46.6       45.6       44.695........................................       53.3       52.4       51.4       50.4       49.5       48.5       47.5       46.5       45.6       44.696........................................       53.3       52.4       51.4       50.4       49.5       48.5       47.5       46.5       45.6       44.697........................................       53.3       52.4       51.4       50.4       49.5       48.5       47.5       46.5       45.6       44.698........................................       53.3       52.4       51.4       50.4       49.5       48.5       47.5       46.5       45.6       44.699........................................       53.3       52.4       51.4       50.4       49.5       48.5       47.5       46.5       45.6       44.6100.......................................       53.3       52.4       51.4       50.4       49.5       48.5       47.5       46.5       45.6       44.6101.......................................       53.3       52.4       51.4       50.4       49.5       48.5       47.5       46.5       45.6       44.6102.......................................       53.3       52.4       51.4       50.4       49.5       48.5       47.5       46.5       45.6       44.6103.......................................       53.3       52.4       51.4       50.4       49.5       48.5       47.5       46.5       45.6       44.6104.......................................       53.3       52.4       51.4       50.4       49.5       48.5       47.5       46.5       45.6       44.6105.......................................       53.3       52.4       51.4       50.4       49.4       48.5       47.5       46.5       45.6       44.6106.......................................       53.3       52.4       51.4       50.4       49.4       48.5       47.5       46.5       45.6       44.6107.......................................       53.3       52.4       51.4       50.4       49.4       48.5       47.5       46.5       45.6       44.6108.......................................       53.3       52.4       51.4       50.4       49.4       48.5       47.5       46.5       45.6       44.6109.......................................       53.3       52.4       51.4       50.4       49.4       48.5       47.5       46.5       45.6       44.6110.......................................       53.3       52.4       51.4       50.4       49.4       48.5       47.5       46.5       45.6       44.6111.......................................       53.3       52.4       51.4       50.4       49.4       48.5       47.5       46.5       45.6       44.6112.......................................       53.3       52.4       51.4       50.4       49.4       48.5       47.5       46.5       45.6       44.6113.......................................       53.3       52.4       51.4       50.4       49.4       48.5       47.5       46.5       45.6       44.6114.......................................       53.3       52.4       51.4       50.4       49.4       48.5       47.5       46.5       45.6       44.6115+......................................       53.3       52.4       51.4       50.4       49.4       48.5       47.5       46.5       45.6       44.6--------------------------------------------------------------------------------------------------------------------------------------------------------
 --------------------------------------------------------------------------------------------------------------------------------------------------------                   Ages                         40         41         42         43         44         45         46         47         48         49--------------------------------------------------------------------------------------------------------------------------------------------------------40........................................       50.2       49.8       49.3       48.9       48.5       48.1       47.7       47.4       47.1       46.841........................................       49.8       49.3       48.8       48.3       47.9       47.5       47.1       46.7       46.4       46.142........................................       49.3       48.8       48.3       47.8       47.3       46.9       46.5       46.1       45.8       45.443........................................       48.9       48.3       47.8       47.3       46.8       46.3       45.9       45.5       45.1       44.844........................................       48.5       47.9       47.3       46.8       46.3       45.8       45.4       44.9       44.5       44.245........................................       48.1       47.5       46.9       46.3       45.8       45.3       44.8       44.4       44.0       43.646........................................       47.7       47.1       46.5       45.9       45.4       44.8       44.3       43.9       43.4       43.047........................................       47.4       46.7       46.1       45.5       44.9       44.4       43.9       43.4       42.9       42.448........................................       47.1       46.4       45.8       45.1       44.5       44.0       43.4       42.9       42.4       41.949........................................       46.8       46.1       45.4       44.8       44.2       43.6       43.0       42.4       41.9       41.450........................................       46.5       45.8       45.1       44.4       43.8       43.2       42.6       42.0       41.5       40.951........................................       46.3       45.5       44.8       44.1       43.5       42.8       42.2       41.6       41.0       40.552........................................       46.0       45.3       44.6       43.8       43.2       42.5       41.8       41.2       40.6       40.153........................................       45.8       45.1       44.3       43.6       42.9       42.2       41.5       40.9       40.3       39.754........................................       45.6       44.8       44.1       43.3       42.6       41.9       41.2       40.5       39.9       39.355........................................       45.5       44.7       43.9       43.1       42.4       41.6       40.9       40.2       39.6       38.956........................................       45.3       44.5       43.7       42.9       42.1       41.4       40.7       40.0       39.3       38.657........................................       45.1       44.3       43.5       42.7       41.9       41.2       40.4       39.7       39.0       38.358........................................       45.0       44.2       43.3       42.5       41.7       40.9       40.2       39.4       38.7       38.059........................................       44.9       44.0       43.2       42.4       41.5       40.7       40.0       39.2       38.5       37.860........................................       44.7       43.9       43.0       42.2       41.4       40.6       39.8       39.0       38.2       37.561........................................       44.6       43.8       42.9       42.1       41.2       40.4       39.6       38.8       38.0       37.362........................................       44.5       43.7       42.8       41.9       41.1       40.3       39.4       38.6       37.8       37.163........................................       44.5       43.6       42.7       41.8       41.0       40.1       39.3       38.5       37.7       36.964........................................       44.4       43.5       42.6       41.7       40.8       40.0       39.2       38.3       37.5       36.765........................................       44.3       43.4       42.5       41.6       40.7       39.9       39.0       38.2       37.4       36.666........................................       44.2       43.3       42.4       41.5       40.6       39.8       38.9       38.1       37.2       36.467........................................       44.2       43.3       42.3       41.4       40.6       39.7       38.8       38.0       37.1       36.368........................................       44.1       43.2       42.3       41.4       40.5       39.6       38.7       37.9       37.0       36.269........................................       44.1       43.1       42.2       41.3       40.4       39.5       38.6       37.8       36.9       36.070........................................       44.0       43.1       42.2       41.3       40.3       39.4       38.6       37.7       36.8       35.971........................................       44.0       43.0       42.1       41.2       40.3       39.4       38.5       37.6       36.7       35.972........................................       43.9       43.0       42.1       41.1       40.2       39.3       38.4       37.5       36.6       35.873........................................       43.9       43.0       42.0       41.1       40.2       39.3       38.4       37.5       36.6       35.774........................................       43.9       42.9       42.0       41.1       40.1       39.2       38.3       37.4       36.5       35.675........................................       43.8       42.9       42.0       41.0       40.1       39.2       38.3       37.4       36.5       35.676........................................       43.8       42.9       41.9       41.0       40.1       39.1       38.2       37.3       36.4       35.577........................................       43.8       42.9       41.9       41.0       40.0       39.1       38.2       37.3       36.4       35.578........................................       43.8       42.8       41.9       40.9       40.0       39.1       38.2       37.2       36.3       35.479........................................       43.8       42.8       41.9       40.9       40.0       39.1       38.1       37.2       36.3       35.480........................................       43.7       42.8       41.8       40.9       40.0       39.0       38.1       37.2       36.3       35.481........................................       43.7       42.8       41.8       40.9       39.9       39.0       38.1       37.2       36.2       35.382........................................       43.7       42.8       41.8       40.9       39.9       39.0       38.1       37.1       36.2       35.383........................................       43.7       42.8       41.8       40.9       39.9       39.0       38.0       37.1       36.2       35.384........................................       43.7       42.7       41.8       40.8       39.9       39.0       38.0       37.1       36.2       35.385........................................       43.7       42.7       41.8       40.8       39.9       38.9       38.0       37.1       36.2       35.286........................................       43.7       42.7       41.8       40.8       39.9       38.9       38.0       37.1       36.1       35.287........................................       43.7       42.7       41.8       40.8       39.9       38.9       38.0       37.0       36.1       35.288........................................       43.7       42.7       41.8       40.8       39.9       38.9       38.0       37.0       36.1       35.289........................................       43.7       42.7       41.7       40.8       39.8       38.9       38.0       37.0       36.1       35.290........................................       43.7       42.7       41.7       40.8       39.8       38.9       38.0       37.0       36.1       35.291........................................       43.7       42.7       41.7       40.8       39.8       38.9       37.9       37.0       36.1       35.292........................................       43.7       42.7       41.7       40.8       39.8       38.9       37.9       37.0       36.1       35.193........................................       43.7       42.7       41.7       40.8       39.8       38.9       37.9       37.0       36.1       35.194........................................       43.7       42.7       41.7       40.8       39.8       38.9       37.9       37.0       36.1       35.195........................................       43.6       42.7       41.7       40.8       39.8       38.9       37.9       37.0       36.1       35.196........................................       43.6       42.7       41.7       40.8       39.8       38.9       37.9       37.0       36.1       35.197........................................       43.6       42.7       41.7       40.8       39.8       38.9       37.9       37.0       36.1       35.198........................................       43.6       42.7       41.7       40.8       39.8       38.9       37.9       37.0       36.0       35.199........................................       43.6       42.7       41.7       40.8       39.8       38.9       37.9       37.0       36.0       35.1100.......................................       43.6       42.7       41.7       40.8       39.8       38.9       37.9       37.0       36.0       35.1101.......................................       43.6       42.7       41.7       40.8       39.8       38.9       37.9       37.0       36.0       35.1102.......................................       43.6       42.7       41.7       40.8       39.8       38.9       37.9       37.0       36.0       35.1103.......................................       43.6       42.7       41.7       40.8       39.8       38.9       37.9       37.0       36.0       35.1104.......................................       43.6       42.7       41.7       40.8       39.8       38.8       37.9       37.0       36.0       35.1105.......................................       43.6       42.7       41.7       40.8       39.8       38.8       37.9       37.0       36.0       35.1106.......................................       43.6       42.7       41.7       40.8       39.8       38.8       37.9       37.0       36.0       35.1107.......................................       43.6       42.7       41.7       40.8       39.8       38.8       37.9       37.0       36.0       35.1108.......................................       43.6       42.7       41.7       40.8       39.8       38.8       37.9       37.0       36.0       35.1109.......................................       43.6       42.7       41.7       40.7       39.8       38.8       37.9       37.0       36.0       35.1110.......................................       43.6       42.7       41.7       40.7       39.8       38.8       37.9       37.0       36.0       35.1111.......................................       43.6       42.7       41.7       40.7       39.8       38.8       37.9       37.0       36.0       35.1112.......................................       43.6       42.7       41.7       40.7       39.8       38.8       37.9       37.0       36.0       35.1113.......................................       43.6       42.7       41.7       40.7       39.8       38.8       37.9       37.0       36.0       35.1114.......................................       43.6       42.7       41.7       40.7       39.8       38.8       37.9       37.0       36.0       35.1115+......................................       43.6       42.7       41.7       40.7       39.8       38.8       37.9       37.0       36.0       35.1--------------------------------------------------------------------------------------------------------------------------------------------------------
 --------------------------------------------------------------------------------------------------------------------------------------------------------                   Ages                         50         51         52         53         54         55         56         57         58         59--------------------------------------------------------------------------------------------------------------------------------------------------------50........................................       40.4       40.0       39.5       39.1       38.7       38.3       38.0       37.6       37.3       37.151........................................       40.0       39.5       39.0       38.5       38.1       37.7       37.4       37.0       36.7       36.452........................................       39.5       39.0       38.5       38.0       37.6       37.2       36.8       36.4       36.0       35.753........................................       39.1       38.5       38.0       37.5       37.1       36.6       36.2       35.8       35.4       35.154........................................       38.7       38.1       37.6       37.1       36.6       36.1       35.7       35.2       34.8       34.555........................................       38.3       37.7       37.2       36.6       36.1       35.6       35.1       34.7       34.3       33.956........................................       38.0       37.4       36.8       36.2       35.7       35.1       34.7       34.2       33.7       33.357........................................       37.6       37.0       36.4       35.8       35.2       34.7       34.2       33.7       33.2       32.858........................................       37.3       36.7       36.0       35.4       34.8       34.3       33.7       33.2       32.8       32.359........................................       37.1       36.4       35.7       35.1       34.5       33.9       33.3       32.8       32.3       31.860........................................       36.8       36.1       35.4       34.8       34.1       33.5       32.9       32.4       31.9       31.361........................................       36.6       35.8       35.1       34.5       33.8       33.2       32.6       32.0       31.4       30.962........................................       36.3       35.6       34.9       34.2       33.5       32.9       32.2       31.6       31.1       30.563........................................       36.1       35.4       34.6       33.9       33.2       32.6       31.9       31.3       30.7       30.164........................................       35.9       35.2       34.4       33.7       33.0       32.3       31.6       31.0       30.4       29.865........................................       35.8       35.0       34.2       33.5       32.7       32.0       31.4       30.7       30.0       29.466........................................       35.6       34.8       34.0       33.3       32.5       31.8       31.1       30.4       29.8       29.167........................................       35.5       34.7       33.9       33.1       32.3       31.6       30.9       30.2       29.5       28.868........................................       35.3       34.5       33.7       32.9       32.1       31.4       30.7       29.9       29.2       28.669........................................       35.2       34.4       33.6       32.8       32.0       31.2       30.5       29.7       29.0       28.370........................................       35.1       34.3       33.4       32.6       31.8       31.1       30.3       29.5       28.8       28.171........................................       35.0       34.2       33.3       32.5       31.7       30.9       30.1       29.4       28.6       27.972........................................       34.9       34.1       33.2       32.4       31.6       30.8       30.0       29.2       28.4       27.773........................................       34.8       34.0       33.1       32.3       31.5       30.6       29.8       29.1       28.3       27.574........................................       34.8       33.9       33.0       32.2       31.4       30.5       29.7       28.9       28.1       27.475........................................       34.7       33.8       33.0       32.1       31.3       30.4       29.6       28.8       28.0       27.276........................................       34.6       33.8       32.9       32.0       31.2       30.3       29.5       28.7       27.9       27.177........................................       34.6       33.7       32.8       32.0       31.1       30.3       29.4       28.6       27.8       27.078........................................       34.5       33.6       32.8       31.9       31.0       30.2       29.3       28.5       27.7       26.979........................................       34.5       33.6       32.7       31.8       31.0       30.1       29.3       28.4       27.6       26.880........................................       34.5       33.6       32.7       31.8       30.9       30.1       29.2       28.4       27.5       26.781........................................       34.4       33.5       32.6       31.8       30.9       30.0       29.2       28.3       27.5       26.682........................................       34.4       33.5       32.6       31.7       30.8       30.0       29.1       28.3       27.4       26.683........................................       34.4       33.5       32.6       31.7       30.8       29.9       29.1       28.2       27.4       26.584........................................       34.3       33.4       32.5       31.7       30.8       29.9       29.0       28.2       27.3       26.585........................................       34.3       33.4       32.5       31.6       30.7       29.9       29.0       28.1       27.3       26.486........................................       34.3       33.4       32.5       31.6       30.7       29.8       29.0       28.1       27.2       26.487........................................       34.3       33.4       32.5       31.6       30.7       29.8       28.9       28.1       27.2       26.488........................................       34.3       33.4       32.5       31.6       30.7       29.8       28.9       28.0       27.2       26.389........................................       34.3       33.3       32.4       31.5       30.7       29.8       28.9       28.0       27.2       26.390........................................       34.2       33.3       32.4       31.5       30.6       29.8       28.9       28.0       27.1       26.391........................................       34.2       33.3       32.4       31.5       30.6       29.7       28.9       28.0       27.1       26.392........................................       34.2       33.3       32.4       31.5       30.6       29.7       28.8       28.0       27.1       26.293........................................       34.2       33.3       32.4       31.5       30.6       29.7       28.8       28.0       27.1       26.294........................................       34.2       33.3       32.4       31.5       30.6       29.7       28.8       27.9       27.1       26.295........................................       34.2       33.3       32.4       31.5       30.6       29.7       28.8       27.9       27.1       26.296........................................       34.2       33.3       32.4       31.5       30.6       29.7       28.8       27.9       27.0       26.297........................................       34.2       33.3       32.4       31.5       30.6       29.7       28.8       27.9       27.0       26.298........................................       34.2       33.3       32.4       31.5       30.6       29.7       28.8       27.9       27.0       26.299........................................       34.2       33.3       32.4       31.5       30.6       29.7       28.8       27.9       27.0       26.2100.......................................       34.2       33.3       32.4       31.5       30.6       29.7       28.8       27.9       27.0       26.1101.......................................       34.2       33.3       32.4       31.5       30.6       29.7       28.8       27.9       27.0       26.1102.......................................       34.2       33.3       32.4       31.4       30.5       29.7       28.8       27.9       27.0       26.1103.......................................       34.2       33.3       32.4       31.4       30.5       29.7       28.8       27.9       27.0       26.1104.......................................       34.2       33.3       32.4       31.4       30.5       29.6       28.8       27.9       27.0       26.1105.......................................       34.2       33.3       32.3       31.4       30.5       29.6       28.8       27.9       27.0       26.1106.......................................       34.2       33.3       32.3       31.4       30.5       29.6       28.8       27.9       27.0       26.1107.......................................       34.2       33.3       32.3       31.4       30.5       29.6       28.8       27.9       27.0       26.1108.......................................       34.2       33.3       32.3       31.4       30.5       29.6       28.8       27.9       27.0       26.1109.......................................       34.2       33.3       32.3       31.4       30.5       29.6       28.7       27.9       27.0       26.1110.......................................       34.2       33.3       32.3       31.4       30.5       29.6       28.7       27.9       27.0       26.1111.......................................       34.2       33.3       32.3       31.4       30.5       29.6       28.7       27.9       27.0       26.1112.......................................       34.2       33.3       32.3       31.4       30.5       29.6       28.7       27.9       27.0       26.1113.......................................       34.2       33.3       32.3       31.4       30.5       29.6       28.7       27.9       27.0       26.1114.......................................       34.2       33.3       32.3       31.4       30.5       29.6       28.7       27.9       27.0       26.1115+......................................       34.2       33.3       32.3       31.4       30.5       29.6       28.7       27.9       27.0       26.1--------------------------------------------------------------------------------------------------------------------------------------------------------
 --------------------------------------------------------------------------------------------------------------------------------------------------------                   Ages                         60         61         62         63         64         65         66         67         68         69--------------------------------------------------------------------------------------------------------------------------------------------------------60........................................       30.9       30.4       30.0       29.6       29.2       28.8       28.5       28.2       27.9       27.661........................................       30.4       29.9       29.5       29.0       28.6       28.3       27.9       27.6       27.3       27.062........................................       30.0       29.5       29.0       28.5       28.1       27.7       27.3       27.0       26.7       26.463........................................       29.6       29.0       28.5       28.1       27.6       27.2       26.8       26.4       26.1       25.764........................................       29.2       28.6       28.1       27.6       27.1       26.7       26.3       25.9       25.5       25.265........................................       28.8       28.3       27.7       27.2       26.7       26.2       25.8       25.4       25.0       24.666........................................       28.5       27.9       27.3       26.8       26.3       25.8       25.3       24.9       24.5       24.167........................................       28.2       27.6       27.0       26.4       25.9       25.4       24.9       24.4       24.0       23.668........................................       27.9       27.3       26.7       26.1       25.5       25.0       24.5       24.0       23.5       23.169........................................       27.6       27.0       26.4       25.7       25.2       24.6       24.1       23.6       23.1       22.670........................................       27.4       26.7       26.1       25.4       24.8       24.3       23.7       23.2       22.7       22.271........................................       27.2       26.5       25.8       25.2       24.5       23.9       23.4       22.8       22.3       21.872........................................       27.0       26.3       25.6       24.9       24.3       23.7       23.1       22.5       22.0       21.473........................................       26.8       26.1       25.4       24.7       24.0       23.4       22.8       22.2       21.6       21.174........................................       26.6       25.9       25.2       24.5       23.8       23.1       22.5       21.9       21.3       20.875........................................       26.5       25.7       25.0       24.3       23.6       22.9       22.3       21.6       21.0       20.576........................................       26.3       25.6       24.8       24.1       23.4       22.7       22.0       21.4       20.8       20.277........................................       26.2       25.4       24.7       23.9       23.2       22.5       21.8       21.2       20.6       19.978........................................       26.1       25.3       24.6       23.8       23.1       22.4       21.7       21.0       20.3       19.779........................................       26.0       25.2       24.4       23.7       22.9       22.2       21.5       20.8       20.1       19.580........................................       25.9       25.1       24.3       23.6       22.8       22.1       21.3       20.6       20.0       19.381........................................       25.8       25.0       24.2       23.4       22.7       21.9       21.2       20.5       19.8       19.182........................................       25.8       24.9       24.1       23.4       22.6       21.8       21.1       20.4       19.7       19.083........................................       25.7       24.9       24.1       23.3       22.5       21.7       21.0       20.2       19.5       18.884........................................       25.6       24.8       24.0       23.2       22.4       21.6       20.9       20.1       19.4       18.785........................................       25.6       24.8       23.9       23.1       22.3       21.6       20.8       20.1       19.3       18.686........................................       25.5       24.7       23.9       23.1       22.3       21.5       20.7       20.0       19.2       18.587........................................       25.5       24.7       23.8       23.0       22.2       21.4       20.7       19.9       19.2       18.488........................................       25.5       24.6       23.8       23.0       22.2       21.4       20.6       19.8       19.1       18.389........................................       25.4       24.6       23.8       22.9       22.1       21.3       20.5       19.8       19.0       18.390........................................       25.4       24.6       23.7       22.9       22.1       21.3       20.5       19.7       19.0       18.291........................................       25.4       24.5       23.7       22.9       22.1       21.3       20.5       19.7       18.9       18.292........................................       25.4       24.5       23.7       22.9       22.0       21.2       20.4       19.6       18.9       18.193........................................       25.4       24.5       23.7       22.8       22.0       21.2       20.4       19.6       18.8       18.194........................................       25.3       24.5       23.6       22.8       22.0       21.2       20.4       19.6       18.8       18.095........................................       25.3       24.5       23.6       22.8       22.0       21.1       20.3       19.6       18.8       18.096........................................       25.3       24.5       23.6       22.8       21.9       21.1       20.3       19.5       18.8       18.097........................................       25.3       24.5       23.6       22.8       21.9       21.1       20.3       19.5       18.7       18.098........................................       25.3       24.4       23.6       22.8       21.9       21.1       20.3       19.5       18.7       17.999........................................       25.3       24.4       23.6       22.7       21.9       21.1       20.3       19.5       18.7       17.9100.......................................       25.3       24.4       23.6       22.7       21.9       21.1       20.3       19.5       18.7       17.9101.......................................       25.3       24.4       23.6       22.7       21.9       21.1       20.2       19.4       18.7       17.9102.......................................       25.3       24.4       23.6       22.7       21.9       21.1       20.2       19.4       18.6       17.9103.......................................       25.3       24.4       23.6       22.7       21.9       21.0       20.2       19.4       18.6       17.9104.......................................       25.3       24.4       23.5       22.7       21.9       21.0       20.2       19.4       18.6       17.8105.......................................       25.3       24.4       23.5       22.7       21.9       21.0       20.2       19.4       18.6       17.8106.......................................       25.3       24.4       23.5       22.7       21.9       21.0       20.2       19.4       18.6       17.8107.......................................       25.2       24.4       23.5       22.7       21.8       21.0       20.2       19.4       18.6       17.8108.......................................       25.2       24.4       23.5       22.7       21.8       21.0       20.2       19.4       18.6       17.8109.......................................       25.2       24.4       23.5       22.7       21.8       21.0       20.2       19.4       18.6       17.8110.......................................       25.2       24.4       23.5       22.7       21.8       21.0       20.2       19.4       18.6       17.8111.......................................       25.2       24.4       23.5       22.7       21.8       21.0       20.2       19.4       18.6       17.8112.......................................       25.2       24.4       23.5       22.7       21.8       21.0       20.2       19.4       18.6       17.8113.......................................       25.2       24.4       23.5       22.7       21.8       21.0       20.2       19.4       18.6       17.8114.......................................       25.2       24.4       23.5       22.7       21.8       21.0       20.2       19.4       18.6       17.8115+......................................       25.2       24.4       23.5       22.7       21.8       21.0       20.2       19.4       18.6       17.8--------------------------------------------------------------------------------------------------------------------------------------------------------
 --------------------------------------------------------------------------------------------------------------------------------------------------------                   Ages                         70         71         72         73         74         75         76         77         78         79--------------------------------------------------------------------------------------------------------------------------------------------------------70........................................       21.8       21.3       20.9       20.6       20.2       19.9       19.6       19.4       19.1       18.971........................................       21.3       20.9       20.5       20.1       19.7       19.4       19.1       18.8       18.5       18.372........................................       20.9       20.5       20.0       19.6       19.3       18.9       18.6       18.3       18.0       17.773........................................       20.6       20.1       19.6       19.2       18.8       18.4       18.1       17.8       17.5       17.274........................................       20.2       19.7       19.3       18.8       18.4       18.0       17.6       17.3       17.0       16.775........................................       19.9       19.4       18.9       18.4       18.0       17.6       17.2       16.8       16.5       16.276........................................       19.6       19.1       18.6       18.1       17.6       17.2       16.8       16.4       16.0       15.777........................................       19.4       18.8       18.3       17.8       17.3       16.8       16.4       16.0       15.6       15.378........................................       19.1       18.5       18.0       17.5       17.0       16.5       16.0       15.6       15.2       14.979........................................       18.9       18.3       17.7       17.2       16.7       16.2       15.7       15.3       14.9       14.580........................................       18.7       18.1       17.5       16.9       16.4       15.9       15.4       15.0       14.5       14.181........................................       18.5       17.9       17.3       16.7       16.2       15.6       15.1       14.7       14.2       13.882........................................       18.3       17.7       17.1       16.5       15.9       15.4       14.9       14.4       13.9       13.583........................................       18.2       17.5       16.9       16.3       15.7       15.2       14.7       14.2       13.7       13.284........................................       18.0       17.4       16.7       16.1       15.5       15.0       14.4       13.9       13.4       13.085........................................       17.9       17.3       16.6       16.0       15.4       14.8       14.3       13.7       13.2       12.886........................................       17.8       17.1       16.5       15.8       15.2       14.6       14.1       13.5       13.0       12.587........................................       17.7       17.0       16.4       15.7       15.1       14.5       13.9       13.4       12.9       12.488........................................       17.6       16.9       16.3       15.6       15.0       14.4       13.8       13.2       12.7       12.289........................................       17.6       16.9       16.2       15.5       14.9       14.3       13.7       13.1       12.6       12.090........................................       17.5       16.8       16.1       15.4       14.8       14.2       13.6       13.0       12.4       11.991........................................       17.4       16.7       16.0       15.4       14.7       14.1       13.5       12.9       12.3       11.892........................................       17.4       16.7       16.0       15.3       14.6       14.0       13.4       12.8       12.2       11.793........................................       17.3       16.6       15.9       15.2       14.6       13.9       13.3       12.7       12.1       11.694........................................       17.3       16.6       15.9       15.2       14.5       13.9       13.2       12.6       12.0       11.595........................................       17.3       16.5       15.8       15.1       14.5       13.8       13.2       12.6       12.0       11.496........................................       17.2       16.5       15.8       15.1       14.4       13.8       13.1       12.5       11.9       11.397........................................       17.2       16.5       15.8       15.1       14.4       13.7       13.1       12.5       11.9       11.398........................................       17.2       16.4       15.7       15.0       14.3       13.7       13.0       12.4       11.8       11.299........................................       17.2       16.4       15.7       15.0       14.3       13.6       13.0       12.4       11.8       11.2100.......................................       17.1       16.4       15.7       15.0       14.3       13.6       12.9       12.3       11.7       11.1101.......................................       17.1       16.4       15.6       14.9       14.2       13.6       12.9       12.3       11.7       11.1102.......................................       17.1       16.4       15.6       14.9       14.2       13.5       12.9       12.2       11.6       11.0103.......................................       17.1       16.3       15.6       14.9       14.2       13.5       12.9       12.2       11.6       11.0104.......................................       17.1       16.3       15.6       14.9       14.2       13.5       12.8       12.2       11.6       11.0105.......................................       17.1       16.3       15.6       14.9       14.2       13.5       12.8       12.2       11.5       10.9106.......................................       17.1       16.3       15.6       14.8       14.1       13.5       12.8       12.2       11.5       10.9107.......................................       17.0       16.3       15.6       14.8       14.1       13.4       12.8       12.1       11.5       10.9108.......................................       17.0       16.3       15.5       14.8       14.1       13.4       12.8       12.1       11.5       10.9109.......................................       17.0       16.3       15.5       14.8       14.1       13.4       12.8       12.1       11.5       10.9110.......................................       17.0       16.3       15.5       14.8       14.1       13.4       12.7       12.1       11.5       10.9111.......................................       17.0       16.3       15.5       14.8       14.1       13.4       12.7       12.1       11.5       10.8112.......................................       17.0       16.3       15.5       14.8       14.1       13.4       12.7       12.1       11.5       10.8113.......................................       17.0       16.3       15.5       14.8       14.1       13.4       12.7       12.1       11.4       10.8114.......................................       17.0       16.3       15.5       14.8       14.1       13.4       12.7       12.1       11.4       10.8115+......................................       17.0       16.3       15.5       14.8       14.1       13.4       12.7       12.1       11.4       10.8--------------------------------------------------------------------------------------------------------------------------------------------------------
 --------------------------------------------------------------------------------------------------------------------------------------------------------                   Ages                         80         81         82         83         84         85         86         87         88         89--------------------------------------------------------------------------------------------------------------------------------------------------------80........................................       13.8       13.4       13.1       12.8       12.6       12.3       12.1       11.9       11.7       11.581........................................       13.4       13.1       12.7       12.4       12.2       11.9       11.7       11.4       11.3       11.182........................................       13.1       12.7       12.4       12.1       11.8       11.5       11.3       11.0       10.8       10.683........................................       12.8       12.4       12.1       11.7       11.4       11.1       10.9       10.6       10.4       10.284........................................       12.6       12.2       11.8       11.4       11.1       10.8       10.5       10.3       10.1        9.985........................................       12.3       11.9       11.5       11.1       10.8       10.5       10.2        9.9        9.7        9.586........................................       12.1       11.7       11.3       10.9       10.5       10.2        9.9        9.6        9.4        9.287........................................       11.9       11.4       11.0       10.6       10.3        9.9        9.6        9.4        9.1        8.988........................................       11.7       11.3       10.8       10.4       10.1        9.7        9.4        9.1        8.8        8.689........................................       11.5       11.1       10.6       10.2        9.9        9.5        9.2        8.9        8.6        8.390........................................       11.4       10.9       10.5       10.1        9.7        9.3        9.0        8.6        8.3        8.191........................................       11.3       10.8       10.3        9.9        9.5        9.1        8.8        8.4        8.1        7.992........................................       11.2       10.7       10.2        9.8        9.3        9.0        8.6        8.3        8.0        7.793........................................       11.1       10.6       10.1        9.6        9.2        8.8        8.5        8.1        7.8        7.594........................................       11.0       10.5       10.0        9.5        9.1        8.7        8.3        8.0        7.6        7.395........................................       10.9       10.4        9.9        9.4        9.0        8.6        8.2        7.8        7.5        7.296........................................       10.8       10.3        9.8        9.3        8.9        8.5        8.1        7.7        7.4        7.197........................................       10.7       10.2        9.7        9.2        8.8        8.4        8.0        7.6        7.3        6.998........................................       10.7       10.1        9.6        9.2        8.7        8.3        7.9        7.5        7.1        6.899........................................       10.6       10.1        9.6        9.1        8.6        8.2        7.8        7.4        7.0        6.7100.......................................       10.6       10.0        9.5        9.0        8.5        8.1        7.7        7.3        6.9        6.6101.......................................       10.5       10.0        9.4        9.0        8.5        8.0        7.6        7.2        6.9        6.5102.......................................       10.5        9.9        9.4        8.9        8.4        8.0        7.5        7.1        6.8        6.4103.......................................       10.4        9.9        9.4        8.8        8.4        7.9        7.5        7.1        6.7        6.3104.......................................       10.4        9.8        9.3        8.8        8.3        7.9        7.4        7.0        6.6        6.3105.......................................       10.4        9.8        9.3        8.8        8.3        7.8        7.4        7.0        6.6        6.2106.......................................       10.3        9.8        9.2        8.7        8.2        7.8        7.3        6.9        6.5        6.2107.......................................       10.3        9.8        9.2        8.7        8.2        7.7        7.3        6.9        6.5        6.1108.......................................       10.3        9.7        9.2        8.7        8.2        7.7        7.3        6.8        6.4        6.1109.......................................       10.3        9.7        9.2        8.7        8.2        7.7        7.2        6.8        6.4        6.0110.......................................       10.3        9.7        9.2        8.6        8.1        7.7        7.2        6.8        6.4        6.0111.......................................       10.3        9.7        9.1        8.6        8.1        7.6        7.2        6.8        6.3        6.0112.......................................       10.2        9.7        9.1        8.6        8.1        7.6        7.2        6.7        6.3        5.9113.......................................       10.2        9.7        9.1        8.6        8.1        7.6        7.2        6.7        6.3        5.9114.......................................       10.2        9.7        9.1        8.6        8.1        7.6        7.1        6.7        6.3        5.9115+......................................       10.2        9.7        9.1        8.6        8.1        7.6        7.1        6.7        6.3        5.9--------------------------------------------------------------------------------------------------------------------------------------------------------
 --------------------------------------------------------------------------------------------------------------------------------------------------------                                                                                                                                                      AGES                                                                                                                                                       90                                                                                                                                                       91                                                                                                                                                       92                                                                                                                                                       93                 Ages                       90         91         92         93         94         95         96         97         98         99      94                                                                                                                                                       95                                                                                                                                                       96                                                                                                                                                       97                                                                                                                                                       98                                                                                                                                                       99---------------------------------------------------------------------------------------------------------------------------------------------------- ------90....................................        7.8        7.6        7.4        7.2        7.1        6.9        6.8        6.6        6.5        6.491....................................        7.6        7.4        7.2        7.0        6.8        6.7        6.5        6.4        6.3        6.192....................................        7.4        7.2        7.0        6.8        6.6        6.4        6.3        6.1        6.0        5.993....................................        7.2        7.0        6.8        6.6        6.4        6.2        6.1        5.9        5.8        5.694....................................        7.1        6.8        6.6        6.4        6.2        6.0        5.9        5.7        5.6        5.495....................................        6.9        6.7        6.4        6.2        6.0        5.8        5.7        5.5        5.4        5.296....................................        6.8        6.5        6.3        6.1        5.9        5.7        5.5        5.3        5.2        5.097....................................        6.6        6.4        6.1        5.9        5.7        5.5        5.3        5.2        5.0        4.998....................................        6.5        6.3        6.0        5.8        5.6        5.4        5.2        5.0        4.8        4.799....................................        6.4        6.1        5.9        5.6        5.4        5.2        5.0        4.9        4.7        4.5100...................................        6.3        6.0        5.8        5.5        5.3        5.1        4.9        4.7        4.5        4.4101...................................        6.2        5.9        5.6        5.4        5.2        5.0        4.8        4.6        4.4        4.2102...................................        6.1        5.8        5.5        5.3        5.1        4.8        4.6        4.4        4.3        4.1103...................................        6.0        5.7        5.4        5.2        5.0        4.7        4.5        4.3        4.1        4.0104...................................        5.9        5.6        5.4        5.1        4.9        4.6        4.4        4.2        4.0        3.8105...................................        5.9        5.6        5.3        5.0        4.8        4.5        4.3        4.1        3.9        3.7106...................................        5.8        5.5        5.2        4.9        4.7        4.5        4.2        4.0        3.8        3.6107...................................        5.8        5.4        5.1        4.9        4.6        4.4        4.2        3.9        3.7        3.5108...................................        5.7        5.4        5.1        4.8        4.6        4.3        4.1        3.9        3.7        3.5109...................................        5.7        5.3        5.0        4.8        4.5        4.3        4.0        3.8        3.6        3.4110...................................        5.6        5.3        5.0        4.7        4.5        4.2        4.0        3.8        3.5        3.3111...................................        5.6        5.3        5.0        4.7        4.4        4.2        3.9        3.7        3.5        3.3112...................................        5.6        5.3        4.9        4.7        4.4        4.1        3.9        3.7        3.5        3.2113...................................        5.6        5.2        4.9        4.6        4.4        4.1        3.9        3.6        3.4        3.2114...................................        5.6        5.2        4.9        4.6        4.3        4.1        3.9        3.6        3.4        3.2115+..................................        5.5        5.2        4.9        4.6        4.3        4.1        3.8        3.6        3.4        3.1--------------------------------------------------------------------------------------------------------------------------------------------------------
 --------------------------------------------------------------------------------------------------------------------------------------------------------                   Ages                        100        101        102        103        104        105        106        107        108        109--------------------------------------------------------------------------------------------------------------------------------------------------------100.......................................        4.2        4.1        3.9        3.8        3.7        3.5        3.4        3.3        3.3        3.2101.......................................        4.1        3.9        3.7        3.6        3.5        3.4        3.2        3.1        3.1        3.0102.......................................        3.9        3.7        3.6        3.4        3.3        3.2        3.1        3.0        2.9        2.8103.......................................        3.8        3.6        3.4        3.3        3.2        3.0        2.9        2.8        2.7        2.6104.......................................        3.7        3.5        3.3        3.2        3.0        2.9        2.7        2.6        2.5        2.4105.......................................        3.5        3.4        3.2        3.0        2.9        2.7        2.6        2.5        2.4        2.3106.......................................        3.4        3.2        3.1        2.9        2.7        2.6        2.4        2.3        2.2        2.1107.......................................        3.3        3.1        3.0        2.8        2.6        2.5        2.3        2.2        2.1        2.0108.......................................        3.3        3.1        2.9        2.7        2.5        2.4        2.2        2.1        1.9        1.8109.......................................        3.2        3.0        2.8        2.6        2.4        2.3        2.1        2.0        1.8        1.7110.......................................        3.1        2.9        2.7        2.5        2.3        2.2        2.0        1.9        1.7        1.6111.......................................        3.1        2.9        2.7        2.5        2.3        2.1        1.9        1.8        1.6        1.5112.......................................        3.0        2.8        2.6        2.4        2.2        2.0        1.9        1.7        1.5        1.4113.......................................        3.0        2.8        2.6        2.4        2.2        2.0        1.8        1.6        1.5        1.3114.......................................        3.0        2.7        2.5        2.3        2.1        1.9        1.8        1.6        1.4        1.3115+......................................        2.9        2.7        2.5        2.3        2.1        1.9        1.7        1.5        1.4        1.2--------------------------------------------------------------------------------------------------------------------------------------------------------
 ----------------------------------------------------------------------------------------------------------------                  Ages                        110         111         112         113         114        115+----------------------------------------------------------------------------------------------------------------110.....................................         1.5         1.4         1.3         1.2         1.1         1.1111.....................................         1.4         1.2         1.1         1.1         1.0         1.0112.....................................         1.3         1.1         1.0         1.0         1.0         1.0113.....................................         1.2         1.1         1.0         1.0         1.0         1.0114.....................................         1.1         1.0         1.0         1.0         1.0         1.0115+....................................         1.1         1.0         1.0         1.0         1.0         1.0----------------------------------------------------------------------------------------------------------------

Q–4. May the tables under this section be changed?

A–4. The Single Life Table, Uniform Lifetime Table and Joint and Last Survivor Table provided in A–1 through A–3 of this section may be changed by the Commissioner in revenue rulings, notices, and other guidance published in the Internal Revenue Bulletin. See §601.601(d)(2)(ii)(b) of this chapter.

[T.D. 8987, 67 FR 18994, Apr. 17, 2002; 67 FR 36676, May 24, 2002]

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