Title 26: Internal Revenue
PART 1—INCOME TAXES
Pension, Profit-Sharing, Stock Bonus Plans, etc.
Browse Previous |
Browse Next
§ 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]
Browse Previous |
Browse Next
|