Publication 590: Individual Retirement Arrangements (IRAs); Publication 590 Individual Retirement Arrangements (IRAs)

Publication 590

2002 Tax Year

Publication 590
Individual Retirement Arrangements (IRAs)

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Appendices

To help you complete your tax return, use the following appendices that include worksheets, sample forms, and tables.

Appendix A - Summary Record of Traditional IRA(s) for 2002 and Worksheet For Determining Required Minimum Distributions.
Appendix B - Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. A filled-in example is included.
1. Worksheet 1, Computation of Modified AGI.
2. Worksheet 2, Computation of Traditional IRA Deduction.
3. Worksheet 3, Computation of Taxable Social Security Benefits.
4. Comprehensive Example and completed worksheets.
Appendix C - Life Expectancy Tables. These tables are included to assist you in computing your required minimum distribution amount if you have not taken all your assets from all your traditional IRAs before age 70 1/2.

APPENDIX A. Summary Record of Traditional IRA(s) for 2002 (Keep for Your Records)

Name ______________________________________

I was covered not covered by my employer's retirement plan during the year.

I became 59 1/2 on ______________________________________(month) (day) (year)

I became 70 1/2 on ______________________________________(month) (day) (year)

Contributions

Name of traditional IRA Date Amount contributed for 2002 Check if rollover contribution Fair Market Value of IRA as of December 31, 2002, from Form 5498

1.

2.

3.

4.

5.

Total

Total contributions deducted on tax return $

Total contributions treated as nondeductible on Form 8606 $

Distributions

Name of traditional IRA Date Amount of Distribution Reason (e.g., retirement, rollover, conversion, withdrawal of excess contributions) Income earned on IRA Taxable amount reported on income tax return Nontaxable amount from Form 8606, line 13

1.

2.

3.

4.

5.

6.

7.

Total

Basis of all traditional IRAs for 2002 and earlier years (from Form 8606, line 14) $

Note: You should keep copies of your income tax return, and Forms W-2, 8606, and 5498.

Appendix A. (Continued) Worksheet For Determining Required Minimum Distributions (Keep for Your Records)
1. Age 70 1/2 71 1/2 72 1/2 73 1/2 74 1/2

2. Year age was reached

3. Value of IRA at the close of business on December 31 of the year immediately prior to the year on line 2 ¹

4. Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II ²

5. Required distribution (divide line 3 by line 4) ³

¹If you have more than one IRA, you must figure the required distribution separately for each IRA.

²Use the appropriate life expectancy or distribution period for each year and for each IRA.

³If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. You can, however, withdraw the total from one IRA or from more than one IRA.

1. Age 75 1/2 76 1/2 77 1/2 78 1/2 79 1/2

2. Year age was reached

3. Value of IRA at the close of business on December 31 of the year immediately prior to the year on line 2 ¹

4. Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II ²

5. Required distribution (divide line 3 by line 4) ³

¹If you have more than one IRA, you must figure the required distribution separately for each IRA.

²Use the appropriate life expectancy or distribution period for each year and for each IRA.

³If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. You can, however, withdraw the total from one IRA or from more than one IRA.

1. Age 80 1/2 81 1/2 82 1/2 83 1/2 84 1/2

2. Year age was reached

3. Value of IRA at the close of business on December 31 of the year immediately prior to the year on line 2 ¹

4. Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II ²

5. Required distribution (divide line 3 by line 4) ³

¹If you have more than one IRA, you must figure the required distribution separately for each IRA.

²Use the appropriate life expectancy or distribution period for each year and for each IRA.

³If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. You can, however, withdraw the total from one IRA or from more than one IRA.

APPENDIX B. Worksheets for Social Security Recipients Who Contribute to a Traditional IRA
If you receive social security benefits, have taxable compensation, contribute to your traditional IRA, and you or your spouse are covered by an employer retirement plan, complete the following worksheets. (See Are You Covered by an Employer Plan? in chapter 1.) Use Worksheet 1 to figure your modified adjusted gross income. This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. The IRA deduction figured using Worksheet 2 is entered on your tax return.

Worksheet 1

Computation of Modified AGI

(For use only by taxpayers who receive social security benefits)

Filing Status - Check only one box: A. Married filing jointly B. Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year C. Married filing separately and lived with your spouse at any time during the year

1. Adjusted gross income (AGI) from Form 1040 or Form 1040A (not taking into account any social security benefits from Form SSA-1099 or RRB-1099, any deduction for contributions to a traditional IRA, any student loan interest deduction, any tuition and fees deduction, or any exclusion of interest from savings bonds to be reported on Form 8815) 1.

2. Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2.

3. Enter one half of line 2 3.

4. Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U.S. possessions income exclusion, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-paid adoption expenses 4.

5. Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5.

6. Add lines 1, 3, 4, and 5 6.

7. Enter the amount listed below for your filing status.

$32,000 if you checked box A above
$25,000 if you checked box B above
$0 if you checked box C above.
7.

8. Subtract line 7 from line 6. If zero or less, enter 0 on this line 8.

9. If line 8 is zero, STOP HERE. None of your social security benefits are taxable. If line 8 is more than 0, enter the amount listed below for your filing status.

$12,000 if you checked box A above
$9,000 if you checked box B above
$0 if you checked box C above
9.

10. Subtract line 9 from line 8. If zero or less, enter 0 10.

11. Enter the smaller of line 8 or line 9 11.

12. Enter one half of line 11 12.

13. Enter the smaller of line 3 or line 12 13.

14. Multiply line 10 by .85. If line 10 is zero, enter 0 14.

15. Add lines 13 and 14 15.

16. Multiply line 2 by .85 16.

17. Taxable benefits to be included in Modified AGI for traditional IRA deduction purposes. Enter the smaller of line 15 or line 16 17.

18. Enter the amount of any employer-paid adoption expenses exclusion and any foreign earned income exclusion and foreign housing exclusion or deduction that you claimed 18.

19. Modified AGI for determining your reduced traditional IRA deduction - add lines 1, 17, and 18. Enter here and on line 2 of Worksheet 2, next 19.

APPENDIX B. (Continued)
Worksheet 2

Computation of Traditional IRA Deduction

(For use only by taxpayers who receive social security benefits)

IF your filing status is ... AND your modified AGI is over ... THEN enter on line 1 below ...

married filing jointly or qualifying widower(er) $54,000* $64,000

married filing jointly (you are not covered by an employer plan but your spouse is) $150,000* $160,000

single, or head of household $34,000* $44,000

married filing separately** $ 0* $10,000

*If your modified AGI is not over this amount, you can take an IRA deduction for your contributions of up to the lesser of $3,000 ($3,500 if you are 50 or older) or your taxable compensation. Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. **If you did not live with your spouse at any time during the year, consider your filing status as single. Note: If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately.

1. Enter the applicable amount from above 1.

2. Enter your modified AGI from Worksheet 1, line 19 2.

Note: If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Proceed to Worksheet 3.

3. Subtract line 2 from line 1 3.

4. Multiply line 3 by 30% (.30) (by 35% (.35) if age 50 or older at the end of 2002). If the result is not a multiple of $10, round it to the next highest multiple of $10. (For example, $611.40 is rounded to $620.) However, if the result is less than $200, enter $200. 4.

5. Enter your compensation minus any deductions on Form 1040, line 29 (one-half of self-employment tax) and line 31(self-employed SEP, SIMPLE, and qualified plans). (If you are the lower income spouse, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year.) 5.

6. Enter contributions you made, or plan to make, to your traditional IRA for 2002, but do not enter more than $3,000 ($3,500 if 50 or older) 6.

7. Deduction. Compare lines 4, 5, and 6. Enter the smallest amount here (or a smaller amount if you choose). Enter this amount on the Form 1040 or 1040A line for your IRA. (If the amount on line 6 is more than the amount on line 7, complete line 8.) 7.

8. Nondeductible contributions. Subtract line 7 from line 5 or 6, whichever is smaller. Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 8.

APPENDIX B. (Continued)
Worksheet 3

Computation of Taxable Social Security Benefits

(For use by taxpayers who receive social security benefits and take a traditional IRA deduction)

Filing Status - Check only one box:

A. Married filing jointly

B. Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year

C. Married filing separately and lived with your spouse at any time during the year

1. Adjusted gross income (AGI) from Form 1040 or Form 1040A (not taking into account any IRA deduction, any student loan interest deduction, any tuition and fees deduction, any social security benefits from Form SSA-1099 or RRB-1099, or any exclusion of interest from savings bonds to be reported on Form 8815) 1.

2. Deduction(s) from line 7 of Worksheet(s) 2 2.

3. Subtract line 2 from line 1 3.

4. Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4.

5. Enter one half of line 4 5.

6. Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U.S. possessions, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-paid adoption expenses 6.

7. Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7.

8. Add lines 3, 5, 6, and 7 8.

9. Enter the amount listed below for your filing status.

$32,000 if you checked box A above.
$25,000 if you checked box B above.
$0 if you checked box C above.
9.

10. Subtract line 9 from line 8. If zero or less, enter 0 on this line. 10.

11. If line 10 is zero, STOP HERE. None of your social security benefits are taxable. If line 10 is more than 0, enter the amount listed below for your filing status.

$12,000 if you checked box A above.
$9,000 if you checked box B above.
$0 if you checked box C above.
11.

12. Subtract line 11 from line 10. If zero or less, enter 0 12.

13. Enter the smaller of line 10 or line 11 13.

14. Enter one half of line 13 14.

15. Enter the smaller of line 5 or line 14 15.

16. Multiply line 12 by .85. If line 12 is zero, enter 0 16.

17. Add lines 15 and 16 17.

18. Multiply line 4 by .85 18.

19. Taxable social security benefits. Enter the smaller of line 17 or line 18 19.

APPENDIX B. (Continued)
Comprehensive Example

Determining Your Traditional IRA Deduction and

the Taxable Portion of Your Social Security Benefits

John Black is married and files a joint return. He is 65 years old and had 2002 wages of $53,500. His wife did not work in 2002. He also received social security benefits of $7,000 and made a $3,500 contribution to his traditional IRA for the year. He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 33 on his Form 1040. He participated in a section 401(k) retirement plan at work. John completes worksheets 1 and 2. Worksheet 2 shows that his 2002 IRA deduction is $1,600. He must either withdraw the contributions that are more than the deduction (the $1,900 shown on line 8 of Worksheet 2), or treat the excess amounts as nondeductible contributions (in which case he must complete Form 8606 and attach it to his Form 1040). The completed worksheets that follow show how John figured his modified AGI to determine the IRA deduction and the taxable social security benefits to report on his Form 1040.

Worksheet 1

Computation of Modified AGI

(For use only by taxpayers who receive social security benefits)

Filing Status - Check only one box: A. Married filing jointly B. Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year C. Married filing separately and lived with your spouse at any time during the year

1. Adjusted gross income (AGI) from Form 1040 or Form 1040A (not taking into account any social security benefits from Form SSA-1099 or RRB-1099, any deduction for contributions to a traditional IRA, any student loan interest deduction, any tuition and fees deduction, or any exclusion of interest from savings bonds to be reported on Form 8815) $53,500

2. Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 7,000

3. Enter one half of line 2 3,500

4. Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U.S. possessions income exclusion, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-paid adoption expenses 0

5. Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 0

6. Add lines 1, 3, 4, and 5 57,000

7. Enter the amount listed below for your filing status.

$32,000 if you checked box A above
$25,000 if you checked box B above
$0 if you checked box C above.
32,000

8. Subtract line 7 from line 6. If zero or less, enter 0 on this line 25,000

9. If line 8 is zero, STOP HERE. None of your social security benefits are taxable. If line 8 is more than 0, enter the amount listed below for your filing status.

$12,000 if you checked box A above.
$9,000 if you checked box B above.
$0 if you checked box C above.
12,000

10. Subtract line 9 from line 8. If zero or less, enter 0 13,000

11. Enter the smaller of line 8 or line 9 12,000

APPENDIX B. (Continued)
12. Enter one half of line 11 6,000

13. Enter the smaller of line 3 or line 12 3,500

14. Multiply line 10 by .85. If line 10 is zero, enter 0 11,050

15. Add lines 13 and 14 14,550

16. Multiply line 2 by .85 5,950

17. Taxable benefits to be included in Modified AGI for traditional IRA deduction purposes. Enter the smaller of line 15 or line 16 5,950

18. Enter the amount of any employer-paid adoption expenses exclusion and any foreign earned income exclusion and foreign housing exclusion or deduction that you claimed 0

19. Modified AGI for determining your reduced traditional IRA deduction - add lines 1, 17, and 18. Enter here and on line 2 of Worksheet 2, next $59,450

APPENDIX B. (Continued)
Worksheet 2

Computation of Traditional IRA Deduction

(For use only by taxpayers who receive social security benefits)

IF your filing status is ... AND your modified AGI is over ... THEN enter on line 1 below ...

married filing jointly or qualifying widower(er) $54,000* $64,000

married filing jointly (you are not covered by an employer plan but your spouse is) $150,000* $160,000

single, or head of household $34,000* $44,000

married filing separately** $ 0* $10,000

*If your modified AGI is not over this amount, you can take an IRA deduction for your contributions of up to the lesser of $3,000 ($3,500 if you are 50 or older) or your taxable compensation. Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. **If you did not live with your spouse at any time during the year, consider your filing status as single. Note: If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately.

1. Enter the applicable amount from above $64,000

2. Enter your modified AGI from Worksheet 1, line 19 59,450

Note: If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Proceed to Worksheet 3.

3. Subtract line 2 from line 1 4,550

4. Multiply line 3 by 30% (.30) (by 35% (.35) if age 50 or older at the end of 2002). If the result is not a multiple of $10, round it to the next highest multiple of $10. (For example, $611.40 is rounded to $620.) However, if the result is less than $200, enter $200. 1,600

5. Enter your compensation minus any deductions on Form 1040, line 29 (one-half of self-employment tax) and line 31(self-employed SEP, SIMPLE, and qualified plans). (If you are the lower income spouse, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year 53,500

6. Enter contributions you made, or plan to make, to your traditional IRA for 2002, but do not enter more than $3,000 ($3,500 if 50 or older) 3,500

7. Deduction. Compare lines 4, 5, and 6. Enter the smallest amount here (or a smaller amount if you choose). Enter this amount on the Form 1040 or 1040A line for your IRA. (If the amount on line 6 is more than the amount on line 7, complete line 8.) 1,600

8. Nondeductible contributions. Subtract line 7 from line 5 or 6, whichever is smaller. Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 1,900

APPENDIX B. (Continued)
Worksheet 3

Computation of Taxable Social Security Benefits

(For use by taxpayers who receive social security benefits and take a traditional IRA deduction)

Filing Status - Check only one box: A. Married filing jointly B. Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year C. Married filing separately and lived with your spouse at any time during the year

1. Adjusted gross income (AGI) from Form 1040 or Form 1040A (not taking into account any IRA deduction, any student loan interest deduction, any tuition and fees deduction, any social security benefits from Form SSA-1099 or RRB-1099, or any exclusion of interest from savings bonds to be reported on Form 8815) $53,500

2. Deduction(s) from line 7 of Worksheet(s) 2 1,600

3. Subtract line 2 from line 1 51,900

4. Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 7,000

5. Enter one half of line 4 3,500

6. Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U.S. possessions, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-paid adoption expenses 0

7. Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 0

8. Add lines 3, 5, 6, and 7 55,400

9. Enter the amount listed below for your filing status.

$32,000 if you checked box A above.
$25,000 if you checked box B above.
$0 if you checked box C above.
32,000

10. Subtract line 9 from line 8. If zero or less, enter 0 on this line. 23,400

11. If line 10 is zero, STOP HERE. None of your social security benefits are taxable. If line 10 is more than 0, enter the amount listed below for your filing status.

$12,000 if you checked box A above.
$9,000 if you checked box B above.
$0 if you checked box C above.
12,000

12. Subtract line 11 from line 10. If zero or less, enter 0 11,400

13. Enter the smaller of line 10 or line 11 12,000

14. Enter one half of line 13 6,000

15. Enter the smaller of line 5 or line 14 3,500

16. Multiply line 12 by .85. If line 12 is zero, enter 0 9,690

17. Add lines 15 and 16 13,190

18. Multiply line 4 by .85 5,950

19. Taxable social security benefits. Enter the smaller of line 17 or line 18 5,950

APPENDIX C. Life Expectancy Tables
Table I

(Single Life Expectancy)

(For Use by Beneficiaries)

Age Life Expectancy Age Life Expectancy

0 82.4 28 55.3

1 81.6 29 54.3

2 80.6 30 53.3

3 79.7 31 52.4

4 78.7 32 51.4

5 77.7 33 50.4

6 76.7 34 49.4

7 75.8 35 48.5

8 74.8 36 47.5

9 73.8 37 46.5

10 72.8 38 45.6

11 71.8 39 44.6

12 70.8 40 43.6

13 69.9 41 42.7

14 68.9 42 41.7

15 67.9 43 40.7

16 66.9 44 39.8

17 66.0 45 38.8

18 65.0 46 37.9

19 64.0 47 37.0

20 63.0 48 36.0

21 62.1 49 35.1

22 61.1 50 34.2

23 60.1 51 33.3

24 59.1 52 32.3

25 58.2 53 31.4

26 57.2 54 30.5

27 56.2 55 29.6

APPENDIX C. (Continued)
Table I

(Single Life Expectancy)

(For Use by Beneficiaries)

Age Life Expectancy Age Life Expectancy

56 28.7 84 8.1

57 27.9 85 7.6

58 27.0 86 7.1

59 26.1 87 6.7

60 25.2 88 6.3

61 24.4 89 5.9

62 23.5 90 5.5

63 22.7 91 5.2

64 21.8 92 4.9

65 21.0 93 4.6

66 20.2 94 4.3

67 19.4 95 4.1

68 18.6 96 3.8

69 17.8 97 3.6

70 17.0 98 3.4

71 16.3 99 3.1

72 15.5 100 2.9

73 14.8 101 2.7

74 14.1 102 2.5

75 13.4 103 2.3

76 12.7 104 2.1

77 12.1 105 1.9

78 11.4 106 1.7

79 10.8 107 1.5

80 10.2 108 1.4

81 9.7 109 1.2

82 9.1 110 1.1

83 8.6 111 and over 1.0

Appendix C. Life Expectancy Tables (Continued)
Table II

(Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger)

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 66.6

21 69.6 69.1 68.6 68.2 67.7 67.3 66.9 66.6 66.2 65.9

22 69.1 68.6 68.1 67.6 67.2 66.7 66.3 65.9 65.6 65.2

23 68.7 68.2 67.6 67.1 66.6 66.2 65.7 65.3 64.9 64.6

24 68.3 67.7 67.2 66.6 66.1 65.6 65.2 64.7 64.3 63.9

25 67.9 67.3 66.7 66.2 65.6 65.1 64.6 64.2 63.7 63.3

26 67.5 66.9 66.3 65.7 65.2 64.6 64.1 63.6 63.2 62.8

27 67.2 66.6 65.9 65.3 64.7 64.2 63.6 63.1 62.7 62.2

28 66.9 66.2 65.6 64.9 64.3 63.7 63.2 62.7 62.1 61.7

29 66.6 65.9 65.2 64.6 63.9 63.3 62.8 62.2 61.7 61.2

30 66.3 65.6 64.9 64.2 63.6 62.9 62.3 61.8 61.2 60.7

31 66.1 65.3 64.6 63.9 63.2 62.6 62.0 61.4 60.8 60.2

32 65.8 65.1 64.3 63.6 62.9 62.2 61.6 61.0 60.4 59.8

33 65.6 64.8 64.1 63.3 62.6 61.9 61.3 60.6 60.0 59.4

34 65.4 64.6 63.8 63.1 62.3 61.6 60.9 60.3 59.6 59.0

35 65.2 64.4 63.6 62.8 62.1 61.4 60.6 59.9 59.3 58.6

36 65.0 64.2 63.4 62.6 61.9 61.1 60.4 59.6 59.0 58.3

37 64.9 64.0 63.2 62.4 61.6 60.9 60.1 59.4 58.7 58.0

38 64.7 63.9 63.0 62.2 61.4 60.6 59.9 59.1 58.4 57.7

39 64.6 63.7 62.9 62.1 61.2 60.4 59.6 58.9 58.1 57.4

40 64.4 63.6 62.7 61.9 61.1 60.2 59.4 58.7 57.9 57.1

41 64.3 63.5 62.6 61.7 60.9 60.1 59.3 58.5 57.7 56.9

42 64.2 63.3 62.5 61.6 60.8 59.9 59.1 58.3 57.5 56.7

43 64.1 63.2 62.4 61.5 60.6 59.8 58.9 58.1 57.3 56.5

44 64.0 63.1 62.2 61.4 60.5 59.6 58.8 57.9 57.1 56.3

45 64.0 63.0 62.2 61.3 60.4 59.5 58.6 57.8 56.9 56.1

46 63.9 63.0 62.1 61.2 60.3 59.4 58.5 57.7 56.8 56.0

47 63.8 62.9 62.0 61.1 60.2 59.3 58.4 57.5 56.7 55.8

48 63.7 62.8 61.9 61.0 60.1 59.2 58.3 57.4 56.5 55.7

49 63.7 62.8 61.8 60.9 60.0 59.1 58.2 57.3 56.4 55.6

50 63.6 62.7 61.8 60.8 59.9 59.0 58.1 57.2 56.3 55.4

51 63.6 62.6 61.7 60.8 59.9 58.9 58.0 57.1 56.2 55.3

52 63.5 62.6 61.7 60.7 59.8 58.9 58.0 57.1 56.1 55.2

53 63.5 62.5 61.6 60.7 59.7 58.8 57.9 57.0 56.1 55.2

54 63.5 62.5 61.6 60.6 59.7 58.8 57.8 56.9 56.0 55.1

55 63.4 62.5 61.5 60.6 59.6 58.7 57.8 56.8 55.9 55.0

56 63.4 62.4 61.5 60.5 59.6 58.7 57.7 56.8 55.9 54.9

57 63.4 62.4 61.5 60.5 59.6 58.6 57.7 56.7 55.8 54.9

58 63.3 62.4 61.4 60.5 59.5 58.6 57.6 56.7 55.8 54.8

59 63.3 62.3 61.4 60.4 59.5 58.5 57.6 56.7 55.7 54.8

Appendix C. (Continued)
Table II (continued)

(Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger)

Ages 20 21 22 23 24 25 26 27 28 29

60 63.3 62.3 61.4 60.4 59.5 58.5 57.6 56.6 55.7 54.7

61 63.3 62.3 61.3 60.4 59.4 58.5 57.5 56.6 55.6 54.7

62 63.2 62.3 61.3 60.4 59.4 58.4 57.5 56.5 55.6 54.7

63 63.2 62.3 61.3 60.3 59.4 58.4 57.5 56.5 55.6 54.6

64 63.2 62.2 61.3 60.3 59.4 58.4 57.4 56.5 55.5 54.6

65 63.2 62.2 61.3 60.3 59.3 58.4 57.4 56.5 55.5 54.6

66 63.2 62.2 61.2 60.3 59.3 58.4 57.4 56.4 55.5 54.5

67 63.2 62.2 61.2 60.3 59.3 58.3 57.4 56.4 55.5 54.5

68 63.1 62.2 61.2 60.2 59.3 58.3 57.4 56.4 55.4 54.5

69 63.1 62.2 61.2 60.2 59.3 58.3 57.3 56.4 55.4 54.5

70 63.1 62.2 61.2 60.2 59.3 58.3 57.3 56.4 55.4 54.4

71 63.1 62.1 61.2 60.2 59.2 58.3 57.3 56.4 55.4 54.4

72 63.1 62.1 61.2 60.2 59.2 58.3 57.3 56.3 55.4 54.4

73 63.1 62.1 61.2 60.2 59.2 58.3 57.3 56.3 55.4 54.4

74 63.1 62.1 61.2 60.2 59.2 58.2 57.3 56.3 55.4 54.4

75 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4

76 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4

77 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4

78 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4

79 63.1 62.1 61.1 60.2 59.2 58.2 57.2 56.3 55.3 54.3

80 63.1 62.1 61.1 60.1 59.2 58.2 57.2 56.3 55.3 54.3

81 63.1 62.1 61.1 60.1 59.2 58.2 57.2 56.3 55.3 54.3

82 63.1 62.1 61.1 60.1 59.2 58.2 57.2 56.3 55.3 54.3

83 63.1 62.1 61.1 60.1 59.2 58.2 57.2 56.3 55.3 54.3

84 63.0 62.1 61.1 60.1 59.2 58.2 57.2 56.3 55.3 54.3

85 63.0 62.1 61.1 60.1 59.2 58.2 57.2 56.3 55.3 54.3

86 63.0 62.1 61.1 60.1 59.2 58.2 57.2 56.2 55.3 54.3

87 63.0 62.1 61.1 60.1 59.2 58.2 57.2 56.2 55.3 54.3

88 63.0 62.1 61.1 60.1 59.2 58.2 57.2 56.2 55.3 54.3

89 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3

90 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3

91 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3

92 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3

93 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3

94 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3

95 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3

96 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3

97 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3

98 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3

99 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3

Table II (continued)

(Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger)

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 56.7

31 59.7 59.2 58.7 58.2 57.8 57.4 57.0 56.6 56.3 56.0

32 59.2 58.7 58.2 57.7 57.2 56.8 56.4 56.0 55.6 55.3

33 58.8 58.2 57.7 57.2 56.7 56.2 55.8 55.4 55.0 54.7

34 58.4 57.8 57.2 56.7 56.2 55.7 55.3 54.8 54.4 54.0

35 58.0 57.4 56.8 56.2 55.7 55.2 54.7 54.3 53.8 53.4

36 57.6 57.0 56.4 55.8 55.3 54.7 54.2 53.7 53.3 52.8

37 57.3 56.6 56.0 55.4 54.8 54.3 53.7 53.2 52.7 52.3

38 57.0 56.3 55.6 55.0 54.4 53.8 53.3 52.7 52.2 51.7

39 56.7 56.0 55.3 54.7 54.0 53.4 52.8 52.3 51.7 51.2

40 56.4 55.7 55.0 54.3 53.7 53.0 52.4 51.8 51.3 50.8

41 56.1 55.4 54.7 54.0 53.3 52.7 52.0 51.4 50.9 50.3

42 55.9 55.2 54.4 53.7 53.0 52.3 51.7 51.1 50.4 49.9

43 55.7 54.9 54.2 53.4 52.7 52.0 51.3 50.7 50.1 49.5

44 55.5 54.7 53.9 53.2 52.4 51.7 51.0 50.4 49.7 49.1

45 55.3 54.5 53.7 52.9 52.2 51.5 50.7 50.0 49.4 48.7

46 55.1 54.3 53.5 52.7 52.0 51.2 50.5 49.8 49.1 48.4

47 55.0 54.1 53.3 52.5 51.7 51.0 50.2 49.5 48.8 48.1

48 54.8 54.0 53.2 52.3 51.5 50.8 50.0 49.2 48.5 47.8

Appendix C. (Continued)
Table II (continued)

(Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger)

Ages 30 31 32 33 34 35 36 37 38 39

49 54.7 53.8 53.0 52.2 51.4 50.6 49.8 49.0 48.2 47.5

50 54.6 53.7 52.9 52.0 51.2 50.4 49.6 48.8 48.0 47.3

51 54.5 53.6 52.7 51.9 51.0 50.2 49.4 48.6 47.8 47.0

52 54.4 53.5 52.6 51.7 50.9 50.0 49.2 48.4 47.6 46.8

53 54.3 53.4 52.5 51.6 50.8 49.9 49.1 48.2 47.4 46.6

54 54.2 53.3 52.4 51.5 50.6 49.8 48.9 48.1 47.2 46.4

55 54.1 53.2 52.3 51.4 50.5 49.7 48.8 47.9 47.1 46.3

56 54.0 53.1 52.2 51.3 50.4 49.5 48.7 47.8 47.0 46.1

57 54.0 53.0 52.1 51.2 50.3 49.4 48.6 47.7 46.8 46.0

58 53.9 53.0 52.1 51.2 50.3 49.4 48.5 47.6 46.7 45.8

59 53.8 52.9 52.0 51.1 50.2 49.3 48.4 47.5 46.6 45.7

60 53.8 52.9 51.9 51.0 50.1 49.2 48.3 47.4 46.5 45.6

61 53.8 52.8 51.9 51.0 50.0 49.1 48.2 47.3 46.4 45.5

62 53.7 52.8 51.8 50.9 50.0 49.1 48.1 47.2 46.3 45.4

63 53.7 52.7 51.8 50.9 49.9 49.0 48.1 47.2 46.3 45.3

64 53.6 52.7 51.8 50.8 49.9 48.9 48.0 47.1 46.2 45.3

65 53.6 52.7 51.7 50.8 49.8 48.9 48.0 47.0 46.1 45.2

66 53.6 52.6 51.7 50.7 49.8 48.9 47.9 47.0 46.1 45.1

67 53.6 52.6 51.7 50.7 49.8 48.8 47.9 46.9 46.0 45.1

68 53.5 52.6 51.6 50.7 49.7 48.8 47.8 46.9 46.0 45.0

69 53.5 52.6 51.6 50.6 49.7 48.7 47.8 46.9 45.9 45.0

70 53.5 52.5 51.6 50.6 49.7 48.7 47.8 46.8 45.9 44.9

71 53.5 52.5 51.6 50.6 49.6 48.7 47.7 46.8 45.9 44.9

72 53.5 52.5 51.5 50.6 49.6 48.7 47.7 46.8 45.8 44.9

73 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7 45.8 44.8

74 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 45.8 44.8

75 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 45.7 44.8

76 53.4 52.4 51.5 50.5 49.6 48.6 47.6 46.7 45.7 44.8

77 53.4 52.4 51.5 50.5 49.5 48.6 47.6 46.7 45.7 44.8

78 53.4 52.4 51.5 50.5 49.5 48.6 47.6 46.6 45.7 44.7

79 53.4 52.4 51.5 50.5 49.5 48.6 47.6 46.6 45.7 44.7

80 53.4 52.4 51.4 50.5 49.5 48.5 47.6 46.6 45.7 44.7

81 53.4 52.4 51.4 50.5 49.5 48.5 47.6 46.6 45.7 44.7

82 53.4 52.4 51.4 50.5 49.5 48.5 47.6 46.6 45.6 44.7

83 53.4 52.4 51.4 50.5 49.5 48.5 47.6 46.6 45.6 44.7

84 53.4 52.4 51.4 50.5 49.5 48.5 47.6 46.6 45.6 44.7

85 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.7

86 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.6

87 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.6

88 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.6

Appendix C. (Continued)
Table II (continued)

(Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger)

Ages 30 31 32 33 34 35 36 37 38 39

89 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.6

90 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.6

91 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.6

92 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.6

93 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.6

94 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.6

95 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.5 45.6 44.6

96 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.5 45.6 44.6

97 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.5 45.6 44.6

98 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.5 45.6 44.6

99 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.5 45.6 44.6

100 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.5 45.6 44.6

101 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.5 45.6 44.6

102 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.5 45.6 44.6

103 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.5 45.6 44.6

104 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.5 45.6 44.6

105 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6

106 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6

107 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6

108 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6

109 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6

110 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6

111 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6

112 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6

113 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6

114 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6

115+ 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6

Table II (continued)

(Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger)

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 46.8

41 49.8 49.3 48.8 48.3 47.9 47.5 47.1 46.7 46.4 46.1

42 49.3 48.8 48.3 47.8 47.3 46.9 46.5 46.1 45.8 45.4

43 48.9 48.3 47.8 47.3 46.8 46.3 45.9 45.5 45.1 44.8

44 48.5 47.9 47.3 46.8 46.3 45.8 45.4 44.9 44.5 44.2

45 48.1 47.5 46.9 46.3 45.8 45.3 44.8 44.4 44.0 43.6

46 47.7 47.1 46.5 45.9 45.4 44.8 44.3 43.9 43.4 43.0

47 47.4 46.7 46.1 45.5 44.9 44.4 43.9 43.4 42.9 42.4

Appendix C. (Continued)
Table II (continued)

(Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger)

Ages 40 41 42 43 44 45 46 47 48 49

48 47.1 46.4 45.8 45.1 44.5 44.0 43.4 42.9 42.4 41.9

49 46.8 46.1 45.4 44.8 44.2 43.6 43.0 42.4 41.9 41.4

50 46.5 45.8 45.1 44.4 43.8 43.2 42.6 42.0 41.5 40.9

51 46.3 45.5 44.8 44.1 43.5 42.8 42.2 41.6 41.0 40.5

52 46.0 45.3 44.6 43.8 43.2 42.5 41.8 41.2 40.6 40.1

53 45.8 45.1 44.3 43.6 42.9 42.2 41.5 40.9 40.3 39.7

54 45.6 44.8 44.1 43.3 42.6 41.9 41.2 40.5 39.9 39.3

55 45.5 44.7 43.9 43.1 42.4 41.6 40.9 40.2 39.6 38.9

56 45.3 44.5 43.7 42.9 42.1 41.4 40.7 40.0 39.3 38.6

57 45.1 44.3 43.5 42.7 41.9 41.2 40.4 39.7 39.0 38.3

58 45.0 44.2 43.3 42.5 41.7 40.9 40.2 39.4 38.7 38.0

59 44.9 44.0 43.2 42.4 41.5 40.7 40.0 39.2 38.5 37.8

60 44.7 43.9 43.0 42.2 41.4 40.6 39.8 39.0 38.2 37.5

61 44.6 43.8 42.9 42.1 41.2 40.4 39.6 38.8 38.0 37.3

62 44.5 43.7 42.8 41.9 41.1 40.3 39.4 38.6 37.8 37.1

63 44.5 43.6 42.7 41.8 41.0 40.1 39.3 38.5 37.7 36.9

64 44.4 43.5 42.6 41.7 40.8 40.0 39.2 38.3 37.5 36.7

65 44.3 43.4 42.5 41.6 40.7 39.9 39.0 38.2 37.4 36.6

66 44.2 43.3 42.4 41.5 40.6 39.8 38.9 38.1 37.2 36.4

67 44.2 43.3 42.3 41.4 40.6 39.7 38.8 38.0 37.1 36.3

68 44.1 43.2 42.3 41.4 40.5 39.6 38.7 37.9 37.0 36.2

69 44.1 43.1 42.2 41.3 40.4 39.5 38.6 37.8 36.9 36.0

70 44.0 43.1 42.2 41.3 40.3 39.4 38.6 37.7 36.8 35.9

71 44.0 43.0 42.1 41.2 40.3 39.4 38.5 37.6 36.7 35.9

72 43.9 43.0 42.1 41.1 40.2 39.3 38.4 37.5 36.6 35.8

73 43.9 43.0 42.0 41.1 40.2 39.3 38.4 37.5 36.6 35.7

74 43.9 42.9 42.0 41.1 40.1 39.2 38.3 37.4 36.5 35.6

75 43.8 42.9 42.0 41.0 40.1 39.2 38.3 37.4 36.5 35.6

76 43.8 42.9 41.9 41.0 40.1 39.1 38.2 37.3 36.4 35.5

77 43.8 42.9 41.9 41.0 40.0 39.1 38.2 37.3 36.4 35.5

78 43.8 42.8 41.9 40.9 40.0 39.1 38.2 37.2 36.3 35.4

79 43.8 42.8 41.9 40.9 40.0 39.1 38.1 37.2 36.3 35.4

80 43.7 42.8 41.8 40.9 40.0 39.0 38.1 37.2 36.3 35.4

81 43.7 42.8 41.8 40.9 39.9 39.0 38.1 37.2 36.2 35.3

82 43.7 42.8 41.8 40.9 39.9 39.0 38.1 37.1 36.2 35.3

83 43.7 42.8 41.8 40.9 39.9 39.0 38.0 37.1 36.2 35.3

84 43.7 42.7 41.8 40.8 39.9 39.0 38.0 37.1 36.2 35.3

85 43.7 42.7 41.8 40.8 39.9 38.9 38.0 37.1 36.2 35.2

86 43.7 42.7 41.8 40.8 39.9 38.9 38.0 37.1 36.1 35.2

87 43.7 42.7 41.8 40.8 39.9 38.9 38.0 37.0 36.1 35.2

Appendix C. (Continued)
Table II (continued)

(Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger)

Ages 40 41 42 43 44 45 46 47 48 49

88 43.7 42.7 41.8 40.8 39.9 38.9 38.0 37.0 36.1 35.2

89 43.7 42.7 41.7 40.8 39.8 38.9 38.0 37.0 36.1 35.2

90 43.7 42.7 41.7 40.8 39.8 38.9 38.0 37.0 36.1 35.2

91 43.7 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.1 35.2

92 43.7 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.1 35.1

93 43.7 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.1 35.1

94 43.7 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.1 35.1

95 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.1 35.1

96 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.1 35.1

97 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.1 35.1

98 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.0 35.1

99 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.0 35.1

100 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.0 35.1

101 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.0 35.1

102 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.0 35.1

103 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.0 35.1

104 43.6 42.7 41.7 40.8 39.8 38.8 37.9 37.0 36.0 35.1

105 43.6 42.7 41.7 40.8 39.8 38.8 37.9 37.0 36.0 35.1

106 43.6 42.7 41.7 40.8 39.8 38.8 37.9 37.0 36.0 35.1

107 43.6 42.7 41.7 40.8 39.8 38.8 37.9 37.0 36.0 35.1

108 43.6 42.7 41.7 40.8 39.8 38.8 37.9 37.0 36.0 35.1

109 43.6 42.7 41.7 40.7 39.8 38.8 37.9 37.0 36.0 35.1

110 43.6 42.7 41.7 40.7 39.8 38.8 37.9 37.0 36.0 35.1

111 43.6 42.7 41.7 40.7 39.8 38.8 37.9 37.0 36.0 35.1

112 43.6 42.7 41.7 40.7 39.8 38.8 37.9 37.0 36.0 35.1

113 43.6 42.7 41.7 40.7 39.8 38.8 37.9 37.0 36.0 35.1

114 43.6 42.7 41.7 40.7 39.8 38.8 37.9 37.0 36.0 35.1

115+ 43.6 42.7 41.7 40.7 39.8 38.8 37.9 37.0 36.0 35.1

Table II (continued)

(Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger)

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 37.1

51 40.0 39.5 39.0 38.5 38.1 37.7 37.4 37.0 36.7 36.4

52 39.5 39.0 38.5 38.0 37.6 37.2 36.8 36.4 36.0 35.7

53 39.1 38.5 38.0 37.5 37.1 36.6 36.2 35.8 35.4 35.1

54 38.7 38.1 37.6 37.1 36.6 36.1 35.7 35.2 34.8 34.5

55 38.3 37.7 37.2 36.6 36.1 35.6 35.1 34.7 34.3 33.9

56 38.0 37.4 36.8 36.2 35.7 35.1 34.7 34.2 33.7 33.3

Appendix C. (Continued)
Table II (continued)

(Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger)

Ages 50 51 52 53 54 55 56 57 58 59

57 37.6 37.0 36.4 35.8 35.2 34.7 34.2 33.7 33.2 32.8

58 37.3 36.7 36.0 35.4 34.8 34.3 33.7 33.2 32.8 32.3

59 37.1 36.4 35.7 35.1 34.5 33.9 33.3 32.8 32.3 31.8

60 36.8 36.1 35.4 34.8 34.1 33.5 32.9 32.4 31.9 31.3

61 36.6 35.8 35.1 34.5 33.8 33.2 32.6 32.0 31.4 30.9

62 36.3 35.6 34.9 34.2 33.5 32.9 32.2 31.6 31.1 30.5

63 36.1 35.4 34.6 33.9 33.2 32.6 31.9 31.3 30.7 30.1

64 35.9 35.2 34.4 33.7 33.0 32.3 31.6 31.0 30.4 29.8

65 35.8 35.0 34.2 33.5 32.7 32.0 31.4 30.7 30.0 29.4

66 35.6 34.8 34.0 33.3 32.5 31.8 31.1 30.4 29.8 29.1

67 35.5 34.7 33.9 33.1 32.3 31.6 30.9 30.2 29.5 28.8

68 35.3 34.5 33.7 32.9 32.1 31.4 30.7 29.9 29.2 28.6

69 35.2 34.4 33.6 32.8 32.0 31.2 30.5 29.7 29.0 28.3

70 35.1 34.3 33.4 32.6 31.8 31.1 30.3 29.5 28.8 28.1

71 35.0 34.2 33.3 32.5 31.7 30.9 30.1 29.4 28.6 27.9

72 34.9 34.1 33.2 32.4 31.6 30.8 30.0 29.2 28.4 27.7

73 34.8 34.0 33.1 32.3 31.5 30.6 29.8 29.1 28.3 27.5

74 34.8 33.9 33.0 32.2 31.4 30.5 29.7 28.9 28.1 27.4

75 34.7 33.8 33.0 32.1 31.3 30.4 29.6 28.8 28.0 27.2

76 34.6 33.8 32.9 32.0 31.2 30.3 29.5 28.7 27.9 27.1

77 34.6 33.7 32.8 32.0 31.1 30.3 29.4 28.6 27.8 27.0

78 34.5 33.6 32.8 31.9 31.0 30.2 29.3 28.5 27.7 26.9

79 34.5 33.6 32.7 31.8 31.0 30.1 29.3 28.4 27.6 26.8

80 34.5 33.6 32.7 31.8 30.9 30.1 29.2 28.4 27.5 26.7

81 34.4 33.5 32.6 31.8 30.9 30.0 29.2 28.3 27.5 26.6

82 34.4 33.5 32.6 31.7 30.8 30.0 29.1 28.3 27.4 26.6

83 34.4 33.5 32.6 31.7 30.8 29.9 29.1 28.2 27.4 26.5

84 34.3 33.4 32.5 31.7 30.8 29.9 29.0 28.2 27.3 26.5

85 34.3 33.4 32.5 31.6 30.7 29.9 29.0 28.1 27.3 26.4

86 34.3 33.4 32.5 31.6 30.7 29.8 29.0 28.1 27.2 26.4

87 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.1 27.2 26.4

88 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 27.2 26.3

89 34.3 33.3 32.4 31.5 30.7 29.8 28.9 28.0 27.2 26.3

90 34.2 33.3 32.4 31.5 30.6 29.8 28.9 28.0 27.1 26.3

91 34.2 33.3 32.4 31.5 30.6 29.7 28.9 28.0 27.1 26.3

92 34.2 33.3 32.4 31.5 30.6 29.7 28.8 28.0 27.1 26.2

93 34.2 33.3 32.4 31.5 30.6 29.7 28.8 28.0 27.1 26.2

94 34.2 33.3 32.4 31.5 30.6 29.7 28.8 27.9 27.1 26.2

95 34.2 33.3 32.4 31.5 30.6 29.7 28.8 27.9 27.1 26.2

96 34.2 33.3 32.4 31.5 30.6 29.7 28.8 27.9 27.0 26.2

Appendix C. (Continued)
Table II (continued)

(Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger)

Ages 50 51 52 53 54 55 56 57 58 59

97 34.2 33.3 32.4 31.5 30.6 29.7 28.8 27.9 27.0 26.2

98 34.2 33.3 32.4 31.5 30.6 29.7 28.8 27.9 27.0 26.2

99 34.2 33.3 32.4 31.5 30.6 29.7 28.8 27.9 27.0 26.2

100 34.2 33.3 32.4 31.5 30.6 29.7 28.8 27.9 27.0 26.1

101 34.2 33.3 32.4 31.5 30.6 29.7 28.8 27.9 27.0 26.1

102 34.2 33.3 32.4 31.4 30.5 29.7 28.8 27.9 27.0 26.1

103 34.2 33.3 32.4 31.4 30.5 29.7 28.8 27.9 27.0 26.1

104 34.2 33.3 32.4 31.4 30.5 29.6 28.8 27.9 27.0 26.1

105 34.2 33.3 32.3 31.4 30.5 29.6 28.8 27.9 27.0 26.1

106 34.2 33.3 32.3 31.4 30.5 29.6 28.8 27.9 27.0 26.1

107 34.2 33.3 32.3 31.4 30.5 29.6 28.8 27.9 27.0 26.1

108 34.2 33.3 32.3 31.4 30.5 29.6 28.8 27.9 27.0 26.1

109 34.2 33.3 32.3 31.4 30.5 29.6 28.7 27.9 27.0 26.1

110 34.2 33.3 32.3 31.4 30.5 29.6 28.7 27.9 27.0 26.1

111 34.2 33.3 32.3 31.4 30.5 29.6 28.7 27.9 27.0 26.1

112 34.2 33.3 32.3 31.4 30.5 29.6 28.7 27.9 27.0 26.1

113 34.2 33.3 32.3 31.4 30.5 29.6 28.7 27.9 27.0 26.1

114 34.2 33.3 32.3 31.4 30.5 29.6 28.7 27.9 27.0 26.1

115+ 34.2 33.3 32.3 31.4 30.5 29.6 28.7 27.9 27.0 26.1

Table II (continued)

(Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger)

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 27.6

61 30.4 29.9 29.5 29.0 28.6 28.3 27.9 27.6 27.3 27.0

62 30.0 29.5 29.0 28.5 28.1 27.7 27.3 27.0 26.7 26.4

63 29.6 29.0 28.5 28.1 27.6 27.2 26.8 26.4 26.1 25.7

64 29.2 28.6 28.1 27.6 27.1 26.7 26.3 25.9 25.5 25.2

65 28.8 28.3 27.7 27.2 26.7 26.2 25.8 25.4 25.0 24.6

66 28.5 27.9 27.3 26.8 26.3 25.8 25.3 24.9 24.5 24.1

67 28.2 27.6 27.0 26.4 25.9 25.4 24.9 24.4 24.0 23.6

68 27.9 27.3 26.7 26.1 25.5 25.0 24.5 24.0 23.5 23.1

69 27.6 27.0 26.4 25.7 25.2 24.6 24.1 23.6 23.1 22.6

70 27.4 26.7 26.1 25.4 24.8 24.3 23.7 23.2 22.7 22.2

71 27.2 26.5 25.8 25.2 24.5 23.9 23.4 22.8 22.3 21.8

72 27.0 26.3 25.6 24.9 24.3 23.7 23.1 22.5 22.0 21.4

73 26.8 26.1 25.4 24.7 24.0 23.4 22.8 22.2 21.6 21.1

74 26.6 25.9 25.2 24.5 23.8 23.1 22.5 21.9 21.3 20.8

75 26.5 25.7 25.0 24.3 23.6 22.9 22.3 21.6 21.0 20.5

Appendix C. (Continued)
Table II (continued)

(Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger)

Ages 60 61 62 63 64 65 66 67 68 69

76 26.3 25.6 24.8 24.1 23.4 22.7 22.0 21.4 20.8 20.2

77 26.2 25.4 24.7 23.9 23.2 22.5 21.8 21.2 20.6 19.9

78 26.1 25.3 24.6 23.8 23.1 22.4 21.7 21.0 20.3 19.7

79 26.0 25.2 24.4 23.7 22.9 22.2 21.5 20.8 20.1 19.5

80 25.9 25.1 24.3 23.6 22.8 22.1 21.3 20.6 20.0 19.3

81 25.8 25.0 24.2 23.4 22.7 21.9 21.2 20.5 19.8 19.1

82 25.8 24.9 24.1 23.4 22.6 21.8 21.1 20.4 19.7 19.0

83 25.7 24.9 24.1 23.3 22.5 21.7 21.0 20.2 19.5 18.8

84 25.6 24.8 24.0 23.2 22.4 21.6 20.9 20.1 19.4 18.7

85 25.6 24.8 23.9 23.1 22.3 21.6 20.8 20.1 19.3 18.6

86 25.5 24.7 23.9 23.1 22.3 21.5 20.7 20.0 19.2 18.5

87 25.5 24.7 23.8 23.0 22.2 21.4 20.7 19.9 19.2 18.4

88 25.5 24.6 23.8 23.0 22.2 21.4 20.6 19.8 19.1 18.3

89 25.4 24.6 23.8 22.9 22.1 21.3 20.5 19.8 19.0 18.3

90 25.4 24.6 23.7 22.9 22.1 21.3 20.5 19.7 19.0 18.2

91 25.4 24.5 23.7 22.9 22.1 21.3 20.5 19.7 18.9 18.2

92 25.4 24.5 23.7 22.9 22.0 21.2 20.4 19.6 18.9 18.1

93 25.4 24.5 23.7 22.8 22.0 21.2 20.4 19.6 18.8 18.1

94 25.3 24.5 23.6 22.8 22.0 21.2 20.4 19.6 18.8 18.0

95 25.3 24.5 23.6 22.8 22.0 21.1 20.3 19.6 18.8 18.0

96 25.3 24.5 23.6 22.8 21.9 21.1 20.3 19.5 18.8 18.0

97 25.3 24.5 23.6 22.8 21.9 21.1 20.3 19.5 18.7 18.0

98 25.3 24.4 23.6 22.8 21.9 21.1 20.3 19.5 18.7 17.9

99 25.3 24.4 23.6 22.7 21.9 21.1 20.3 19.5 18.7 17.9

100 25.3 24.4 23.6 22.7 21.9 21.1 20.3 19.5 18.7 17.9

101 25.3 24.4 23.6 22.7 21.9 21.1 20.2 19.4 18.7 17.9

102 25.3 24.4 23.6 22.7 21.9 21.1 20.2 19.4 18.6 17.9

103 25.3 24.4 23.6 22.7 21.9 21.0 20.2 19.4 18.6 17.9

104 25.3 24.4 23.5 22.7 21.9 21.0 20.2 19.4 18.6 17.8

105 25.3 24.4 23.5 22.7 21.9 21.0 20.2 19.4 18.6 17.8

106 25.3 24.4 23.5 22.7 21.9 21.0 20.2 19.4 18.6 17.8

107 25.2 24.4 23.5 22.7 21.8 21.0 20.2 19.4 18.6 17.8

108 25.2 24.4 23.5 22.7 21.8 21.0 20.2 19.4 18.6 17.8

109 25.2 24.4 23.5 22.7 21.8 21.0 20.2 19.4 18.6 17.8

110 25.2 24.4 23.5 22.7 21.8 21.0 20.2 19.4 18.6 17.8

111 25.2 24.4 23.5 22.7 21.8 21.0 20.2 19.4 18.6 17.8

112 25.2 24.4 23.5 22.7 21.8 21.0 20.2 19.4 18.6 17.8

113 25.2 24.4 23.5 22.7 21.8 21.0 20.2 19.4 18.6 17.8

114 25.2 24.4 23.5 22.7 21.8 21.0 20.2 19.4 18.6 17.8

115+ 25.2 24.4 23.5 22.7 21.8 21.0 20.2 19.4 18.6 17.8

Appendix C. (Continued)
Table II (continued)

(Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger)

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 18.9

71 21.3 20.9 20.5 20.1 19.7 19.4 19.1 18.8 18.5 18.3

72 20.9 20.5 20.0 19.6 19.3 18.9 18.6 18.3 18.0 17.7

73 20.6 20.1 19.6 19.2 18.8 18.4 18.1 17.8 17.5 17.2

74 20.2 19.7 19.3 18.8 18.4 18.0 17.6 17.3 17.0 16.7

75 19.9 19.4 18.9 18.4 18.0 17.6 17.2 16.8 16.5 16.2

76 19.6 19.1 18.6 18.1 17.6 17.2 16.8 16.4 16.0 15.7

77 19.4 18.8 18.3 17.8 17.3 16.8 16.4 16.0 15.6 15.3

78 19.1 18.5 18.0 17.5 17.0 16.5 16.0 15.6 15.2 14.9

79 18.9 18.3 17.7 17.2 16.7 16.2 15.7 15.3 14.9 14.5

80 18.7 18.1 17.5 16.9 16.4 15.9 15.4 15.0 14.5 14.1

81 18.5 17.9 17.3 16.7 16.2 15.6 15.1 14.7 14.2 13.8

82 18.3 17.7 17.1 16.5 15.9 15.4 14.9 14.4 13.9 13.5

83 18.2 17.5 16.9 16.3 15.7 15.2 14.7 14.2 13.7 13.2

84 18.0 17.4 16.7 16.1 15.5 15.0 14.4 13.9 13.4 13.0

85 17.9 17.3 16.6 16.0 15.4 14.8 14.3 13.7 13.2 12.8

86 17.8 17.1 16.5 15.8 15.2 14.6 14.1 13.5 13.0 12.5

87 17.7 17.0 16.4 15.7 15.1 14.5 13.9 13.4 12.9 12.4

88 17.6 16.9 16.3 15.6 15.0 14.4 13.8 13.2 12.7 12.2

89 17.6 16.9 16.2 15.5 14.9 14.3 13.7 13.1 12.6 12.0

90 17.5 16.8 16.1 15.4 14.8 14.2 13.6 13.0 12.4 11.9

91 17.4 16.7 16.0 15.4 14.7 14.1 13.5 12.9 12.3 11.8

92 17.4 16.7 16.0 15.3 14.6 14.0 13.4 12.8 12.2 11.7

93 17.3 16.6 15.9 15.2 14.6 13.9 13.3 12.7 12.1 11.6

94 17.3 16.6 15.9 15.2 14.5 13.9 13.2 12.6 12.0 11.5

95 17.3 16.5 15.8 15.1 14.5 13.8 13.2 12.6 12.0 11.4

96 17.2 16.5 15.8 15.1 14.4 13.8 13.1 12.5 11.9 11.3

97 17.2 16.5 15.8 15.1 14.4 13.7 13.1 12.5 11.9 11.3

98 17.2 16.4 15.7 15.0 14.3 13.7 13.0 12.4 11.8 11.2

99 17.2 16.4 15.7 15.0 14.3 13.6 13.0 12.4 11.8 11.2

100 17.1 16.4 15.7 15.0 14.3 13.6 12.9 12.3 11.7 11.1

101 17.1 16.4 15.6 14.9 14.2 13.6 12.9 12.3 11.7 11.1

102 17.1 16.4 15.6 14.9 14.2 13.5 12.9 12.2 11.6 11.0

103 17.1 16.3 15.6 14.9 14.2 13.5 12.9 12.2 11.6 11.0

104 17.1 16.3 15.6 14.9 14.2 13.5 12.8 12.2 11.6 11.0

105 17.1 16.3 15.6 14.9 14.2 13.5 12.8 12.2 11.5 10.9

106 17.1 16.3 15.6 14.8 14.1 13.5 12.8 12.2 11.5 10.9

107 17.0 16.3 15.6 14.8 14.1 13.4 12.8 12.1 11.5 10.9

108 17.0 16.3 15.5 14.8 14.1 13.4 12.8 12.1 11.5 10.9

109 17.0 16.3 15.5 14.8 14.1 13.4 12.8 12.1 11.5 10.9

Appendix C. (Continued)
Table II (continued)

(Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger)

Ages 70 71 72 73 74 75 76 77 78 79

110 17.0 16.3 15.5 14.8 14.1 13.4 12.7 12.1 11.5 10.9

111 17.0 16.3 15.5 14.8 14.1 13.4 12.7 12.1 11.5 10.8

112 17.0 16.3 15.5 14.8 14.1 13.4 12.7 12.1 11.5 10.8

113 17.0 16.3 15.5 14.8 14.1 13.4 12.7 12.1 11.4 10.8

114 17.0 16.3 15.5 14.8 14.1 13.4 12.7 12.1 11.4 10.8

115+ 17.0 16.3 15.5 14.8 14.1 13.4 12.7 12.1 11.4 10.8

Table II (continued)

(Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger)

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 11.5

81 13.4 13.1 12.7 12.4 12.2 11.9 11.7 11.4 11.3 11.1

82 13.1 12.7 12.4 12.1 11.8 11.5 11.3 11.0 10.8 10.6

83 12.8 12.4 12.1 11.7 11.4 11.1 10.9 10.6 10.4 10.2

84 12.6 12.2 11.8 11.4 11.1 10.8 10.5 10.3 10.1 9.9

85 12.3 11.9 11.5 11.1 10.8 10.5 10.2 9.9 9.7 9.5

86 12.1 11.7 11.3 10.9 10.5 10.2 9.9 9.6 9.4 9.2

87 11.9 11.4 11.0 10.6 10.3 9.9 9.6 9.4 9.1 8.9

88 11.7 11.3 10.8 10.4 10.1 9.7 9.4 9.1 8.8 8.6

89 11.5 11.1 10.6 10.2 9.9 9.5 9.2 8.9 8.6 8.3

90 11.4 10.9 10.5 10.1 9.7 9.3 9.0 8.6 8.3 8.1

91 11.3 10.8 10.3 9.9 9.5 9.1 8.8 8.4 8.1 7.9

92 11.2 10.7 10.2 9.8 9.3 9.0 8.6 8.3 8.0 7.7

93 11.1 10.6 10.1 9.6 9.2 8.8 8.5 8.1 7.8 7.5

94 11.0 10.5 10.0 9.5 9.1 8.7 8.3 8.0 7.6 7.3

95 10.9 10.4 9.9 9.4 9.0 8.6 8.2 7.8 7.5 7.2

96 10.8 10.3 9.8 9.3 8.9 8.5 8.1 7.7 7.4 7.1

97 10.7 10.2 9.7 9.2 8.8 8.4 8.0 7.6 7.3 6.9

98 10.7 10.1 9.6 9.2 8.7 8.3 7.9 7.5 7.1 6.8

99 10.6 10.1 9.6 9.1 8.6 8.2 7.8 7.4 7.0 6.7

100 10.6 10.0 9.5 9.0 8.5 8.1 7.7 7.3 6.9 6.6

101 10.5 10.0 9.4 9.0 8.5 8.0 7.6 7.2 6.9 6.5

102 10.5 9.9 9.4 8.9 8.4 8.0 7.5 7.1 6.8 6.4

103 10.4 9.9 9.4 8.8 8.4 7.9 7.5 7.1 6.7 6.3

104 10.4 9.8 9.3 8.8 8.3 7.9 7.4 7.0 6.6 6.3

105 10.4 9.8 9.3 8.8 8.3 7.8 7.4 7.0 6.6 6.2

106 10.3 9.8 9.2 8.7 8.2 7.8 7.3 6.9 6.5 6.2

107 10.3 9.8 9.2 8.7 8.2 7.7 7.3 6.9 6.5 6.1

108 10.3 9.7 9.2 8.7 8.2 7.7 7.3 6.8 6.4 6.1

109 10.3 9.7 9.2 8.7 8.2 7.7 7.2 6.8 6.4 6.0

110 10.3 9.7 9.2 8.6 8.1 7.7 7.2 6.8 6.4 6.0

111 10.3 9.7 9.1 8.6 8.1 7.6 7.2 6.8 6.3 6.0

112 10.2 9.7 9.1 8.6 8.1 7.6 7.2 6.7 6.3 5.9

113 10.2 9.7 9.1 8.6 8.1 7.6 7.2 6.7 6.3 5.9

114 10.2 9.7 9.1 8.6 8.1 7.6 7.1 6.7 6.3 5.9

115+ 10.2 9.7 9.1 8.6 8.1 7.6 7.1 6.7 6.3 5.9

Table II (continued)

(Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger)

AGES 90 91 92 93 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 6.4

91 7.6 7.4 7.2 7.0 6.8 6.7 6.5 6.4 6.3 6.1

92 7.4 7.2 7.0 6.8 6.6 6.4 6.3 6.1 6.0 5.9

93 7.2 7.0 6.8 6.6 6.4 6.2 6.1 5.9 5.8 5.6

94 7.1 6.8 6.6 6.4 6.2 6.0 5.9 5.7 5.6 5.4

95 6.9 6.7 6.4 6.2 6.0 5.8 5.7 5.5 5.4 5.2

96 6.8 6.5 6.3 6.1 5.9 5.7 5.5 5.3 5.2 5.0

97 6.6 6.4 6.1 5.9 5.7 5.5 5.3 5.2 5.0 4.9

98 6.5 6.3 6.0 5.8 5.6 5.4 5.2 5.0 4.8 4.7

99 6.4 6.1 5.9 5.6 5.4 5.2 5.0 4.9 4.7 4.5

100 6.3 6.0 5.8 5.5 5.3 5.1 4.9 4.7 4.5 4.4

101 6.2 5.9 5.6 5.4 5.2 5.0 4.8 4.6 4.4 4.2

102 6.1 5.8 5.5 5.3 5.1 4.8 4.6 4.4 4.3 4.1

103 6.0 5.7 5.4 5.2 5.0 4.7 4.5 4.3 4.1 4.0

104 5.9 5.6 5.4 5.1 4.9 4.6 4.4 4.2 4.0 3.8

105 5.9 5.6 5.3 5.0 4.8 4.5 4.3 4.1 3.9 3.7

106 5.8 5.5 5.2 4.9 4.7 4.5 4.2 4.0 3.8 3.6

107 5.8 5.4 5.1 4.9 4.6 4.4 4.2 3.9 3.7 3.5

108 5.7 5.4 5.1 4.8 4.6 4.3 4.1 3.9 3.7 3.5

109 5.7 5.3 5.0 4.8 4.5 4.3 4.0 3.8 3.6 3.4

110 5.6 5.3 5.0 4.7 4.5 4.2 4.0 3.8 3.5 3.3

111 5.6 5.3 5.0 4.7 4.4 4.2 3.9 3.7 3.5 3.3

112 5.6 5.3 4.9 4.7 4.4 4.1 3.9 3.7 3.5 3.2

113 5.6 5.2 4.9 4.6 4.4 4.1 3.9 3.6 3.4 3.2

114 5.6 5.2 4.9 4.6 4.3 4.1 3.9 3.6 3.4 3.2

115+ 5.5 5.2 4.9 4.6 4.3 4.1 3.8 3.6 3.4 3.1

Appendix C. (Continued)
Table II (continued)

(Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger)

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 3.2

101 4.1 3.9 3.7 3.6 3.5 3.4 3.2 3.1 3.1 3.0

102 3.9 3.7 3.6 3.4 3.3 3.2 3.1 3.0 2.9 2.8

103 3.8 3.6 3.4 3.3 3.2 3.0 2.9 2.8 2.7 2.6

104 3.7 3.5 3.3 3.2 3.0 2.9 2.7 2.6 2.5 2.4

105 3.5 3.4 3.2 3.0 2.9 2.7 2.6 2.5 2.4 2.3

106 3.4 3.2 3.1 2.9 2.7 2.6 2.4 2.3 2.2 2.1

107 3.3 3.1 3.0 2.8 2.6 2.5 2.3 2.2 2.1 2.0

108 3.3 3.1 2.9 2.7 2.5 2.4 2.2 2.1 1.9 1.8

109 3.2 3.0 2.8 2.6 2.4 2.3 2.1 2.0 1.8 1.7

110 3.1 2.9 2.7 2.5 2.3 2.2 2.0 1.9 1.7 1.6

111 3.1 2.9 2.7 2.5 2.3 2.1 1.9 1.8 1.6 1.5

112 3.0 2.8 2.6 2.4 2.2 2.0 1.9 1.7 1.5 1.4

113 3.0 2.8 2.6 2.4 2.2 2.0 1.8 1.6 1.5 1.3

114 3.0 2.7 2.5 2.3 2.1 1.9 1.8 1.6 1.4 1.3

115+ 2.9 2.7 2.5 2.3 2.1 1.9 1.7 1.5 1.4 1.2

Table II (continued)

(Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger)

AGES 110 111 112 113 114 115+

110 1.5 1.4 1.3 1.2 1.1 1.1

111 1.4 1.2 1.1 1.1 1.0 1.0

112 1.3 1.1 1.0 1.0 1.0 1.0

113 1.2 1.1 1.0 1.0 1.0 1.0

114 1.1 1.0 1.0 1.0 1.0 1.0

115+ 1.1 1.0 1.0 1.0 1.0 1.0

APPENDIX C. Uniform Lifetime Table
Table III

(Uniform Lifetime)

(For Use by Unmarried Owners and Owners Whose Spouses Are Not More Than 10 Years Younger)

Age Distribution Period Age Distribution Period

70 27.4 93 9.6

71 26.5 94 9.1

72 25.6 95 8.6

73 24.7 96 8.1

74 23.8 97 7.6

75 22.9 98 7.1

76 22.0 99 6.7

77 21.2 100 6.3

78 20.3 101 5.9

79 19.5 102 5.5

80 18.7 103 5.2

81 17.9 104 4.9

82 17.1 105 4.5

83 16.3 106 4.2

84 15.5 107 3.9

85 14.8 108 3.7

86 14.1 109 3.4

87 13.4 110 3.1

88 12.7 111 2.9

89 12.0 112 2.6

90 11.4 113 2.4

91 10.8 114 2.1

92 10.2 115 and over 1.9

NEWIND01

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Publication 590Individual Retirement Arrangements (IRAs)

Publication 590
Individual Retirement Arrangements (IRAs)