| Publication 590 |
2008 Tax Year |
Publication 590 - Additional Material
To help you complete your tax return, use the following appendices that include worksheets, sample forms, and tables.
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Appendix A — Summary Record of Traditional IRA(s) for 2007 and Worksheet for Determining Required Minimum
Distributions.
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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.
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Worksheet 1, Computation of Modified AGI.
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Worksheet 2, Computation of Traditional IRA Deduction for 2007.
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Worksheet 3, Computation of Taxable Social Security Benefits.
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Comprehensive Example and completed worksheets.
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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 70½.
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Table I (Single Life Expectancy).
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Table II (Joint Life and Last Survivor Expectancy).
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Table III (Uniform Lifetime).
Appendix A. Summary Record of Traditional IRA(s) for 2007
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Name ______________________________________
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I was □ covered □ not covered by my employer's retirement plan during the year.
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I became 59½ on ______________________________________(month) (day) (year)
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I became 70½ on ______________________________________(month) (day) (year)
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Contributions
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Name of traditional IRA
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Date
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Amount contributed for 2007
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Check if rollover contribution
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Fair Market Value of IRA as of December 31, 2007, from Form
5498
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1.
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2.
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3.
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4.
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5.
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6.
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7.
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8.
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Total
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Total contributions deducted on tax return
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$
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Total contributions treated as nondeductible on Form 8606
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$
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Distributions
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Name of traditional IRA
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Date
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Amount of Distribution
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Reason (for example, retirement, rollover, conversion, withdrawal
of excess contributions)
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Income earned on IRA
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Taxable amount reported on income tax return
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Nontaxable amount from Form 8606, line 13
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1.
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2.
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3.
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4.
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5.
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6.
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7.
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8.
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Total
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Basis of all traditional IRAs for 2007 and earlier years (from Form 8606, line 14)
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$
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| 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
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1. Age
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70½
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71½
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72½
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73½
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74½
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2. Year age was reached
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3. Value of IRA at the close of business on
December 31 of the year immediately prior to the
year on line 2
1 |
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4. Distribution period from Table III or life expectancy
from Life Expectancy Table I or Table II
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5. Required distribution (divide line 3 by line 4)
3 |
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1. Age
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75½
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76½
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77½
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78½
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79½
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2. Year age was reached
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3. Value of IRA at the close of business on
December 31 of the year immediately prior to the
year on line 2
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4. Distribution period from Table III or life expectancy
from Life Expectancy Table I or Table II
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5. Required distribution (divide line 3 by line 4)
3 |
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1. Age
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80½
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81½
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82½
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83½
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84½
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2. Year age was reached
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3. Value of IRA at the close of business on
December 31 of the year immediately prior to the
year on line 2
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4. Distribution period from Table III or life expectancy
from Life Expectancy Table I or Table II
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5. Required distribution (divide line 3 by line 4)
3 |
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1. Age
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85½
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86½
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87½
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88½
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89½
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2. Year age was reached
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3. Value of IRA at the close of business on
December 31 of the year immediately prior to the
year on line 2
1 |
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4. Distribution period from Table III or life expectancy
from Life Expectancy Table I or Table II
2 |
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5. Required distribution (divide line 3 by line 4)
3 |
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| 1If you have more than one IRA, you must figure the required distribution separately for each IRA.
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| 2Use the appropriate life expectancy or distribution period for each year and for each IRA.
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| 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.
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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 is 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.
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| Worksheet 1 |
| Computation of Modified AGI |
| (For use only by taxpayers who receive social security benefits) |
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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
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1.
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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, any domestic production activities deduction, or any exclusion of interest from savings bonds to be reported
on Form 8815)
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1.
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2.
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Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099
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2.
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3.
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Enter one-half of line 2
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3.
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4.
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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-provided adoption
benefits
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4.
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5.
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Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A
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5.
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6.
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Add lines 1, 3, 4, and 5
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6.
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7.
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Enter the amount listed below for your filing status.
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$32,000 if you checked box A above.
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$25,000 if you checked box B above.
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$0 if you checked box C above.
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7.
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8.
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Subtract line 7 from line 6. If zero or less, enter 0 on this line
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8.
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9.
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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.
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$12,000 if you checked box A above.
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$9,000 if you checked box B above.
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$0 if you checked box C above
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9.
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10.
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Subtract line 9 from line 8. If zero or less, enter 0
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10.
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11.
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Enter the smaller of line 8 or line 9
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11.
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12.
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Enter one-half of line 11
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12.
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13.
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Enter the smaller of line 3 or line 12
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13.
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14.
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Multiply line 10 by .85. If line 10 is zero, enter 0
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14.
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15.
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Add lines 13 and 14
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15.
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16.
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Multiply line 2 by .85
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16.
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17.
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Taxable benefits to be included in modified AGI for traditional IRA deduction
purposes.
Enter the smaller of line 15 or line 16
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17.
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18.
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Enter the amount of any employer-provided adoption benefits exclusion and any foreign
earned income exclusion and foreign housing exclusion or deduction that you claimed
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18.
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19.
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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
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19.
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Appendix B. (Continued)
| Worksheet 2 |
| Computation of Traditional IRA Deduction For
2007 |
| (For use only by taxpayers who receive social security benefits)
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IF your filing status is ...
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AND your modified AGI is over ...
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THEN enter on line 1 below ...
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married filing jointly or qualifying widow(er)
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$83,000*
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$103,000
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married filing jointly (you are not covered by an employer plan but your spouse is)
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$156,000*
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$166,000
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single, or head of household
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$52,000*
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$62,000
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married filing separately**
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$0*
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$10,000
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*If your modified AGI is not over this amount, you can take an IRA deduction for your contributions of
up to the lesser of $4,000 ($5,000 if you are age 50 or older or $7,000 for certain employer bankruptcies) 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.
Certain employer bankruptcies. See Catch-up contributions in certain employer bankruptcies in chapter 1 for instructions to
complete lines 4 and 6 of this worksheet.
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1.
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Enter the applicable amount from above
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1.
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2.
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Enter your modified AGI from Worksheet 1, line 19
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2.
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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.
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3.
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Subtract line 2 from line 1
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3.
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4.
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Multiply line 3 by the percentage below that applies to you. 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.
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Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 20% (.20) (by 25%
(.25) if you are age 50 or older).
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All others, multiply line 3 by 40% (.40) (by 50% (.50) if you are age 50 or older).
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4.
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5.
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Enter your compensation minus any deductions on Form 1040, line 27 (one-half of self-employment tax) and
line 28 (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
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5.
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6.
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Enter contributions you made, or plan to make, to your traditional IRA for 2007, but do not enter more
than $4,000 ($5,000 if you are age 50 or older)
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6.
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7.
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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.)
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7.
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8.
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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.
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8.
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Appendix B. (Continued)
| Worksheet 3 |
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| Computation of Taxable Social Security Benefits |
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| (For use by taxpayers who receive social security benefits and take a traditional IRA
deduction) |
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Filing Status — Check only one box:
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□ A. Married filing jointly
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□ B. Single, Head of Household, Qualifying Widow(er), or Married filing separately
and lived apart from your spouse during the entire year |
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□ C. Married filing separately and lived with your spouse at any
time during the
year
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1.
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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 domestic production activities 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)
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1.
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2.
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Deduction(s) from line 7 of Worksheet(s) 2
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2.
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3.
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Subtract line 2 from line 1
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3.
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4.
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Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099
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4.
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5.
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Enter one-half of line 4
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5.
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6.
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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-provided
adoption benefits
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6.
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7.
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Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A
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7.
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8.
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Add lines 3, 5, 6, and 7
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8.
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9.
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Enter the amount listed below for your filing status.
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$32,000 if you checked box A above.
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$25,000 if you checked box B above.
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$0 if you checked box C above.
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9.
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10.
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Subtract line 9 from line 8. If zero or less, enter 0 on this line.
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10.
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11.
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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.
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$12,000 if you checked box A above.
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$9,000 if you checked box B above.
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$0 if you checked box C above.
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11.
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12.
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Subtract line 11 from line 10. If zero or less, enter 0
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12.
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13.
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Enter the smaller of line 10 or line 11
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13.
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14.
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Enter one-half of line 13 .
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14.
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15.
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Enter the smaller of line 5 or line 14
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15.
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16.
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Multiply line 12 by .85. If line 12 is zero, enter 0
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16.
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17.
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Add lines 15 and 16
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17.
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18.
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Multiply line 4 by .85
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18.
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19.
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Taxable social security benefits. Enter the smaller of line 17 or line 18
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19.
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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 2007 wages of
$78,500. His wife did not work in 2007. He also received social security benefits of $10,000 and made a $5,000 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 36 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 2007 IRA deduction is $4,000. He must either withdraw the contributions
that are more than the deduction (the $1,000 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.
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| Worksheet 1 |
| Computation of Modified AGI |
| (For use only by taxpayers who receive social security benefits) |
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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
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1.
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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, any domestic production activities deduction, or any exclusion of interest from savings bonds to be reported
on Form 8815)
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1.
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78,500
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2.
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Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099
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2.
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10,000
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3.
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Enter one-half of line 2
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3.
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5,000
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4.
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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-provided adoption
benefits
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4.
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0
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5.
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Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A
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5.
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0
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6.
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Add lines 1, 3, 4, and 5
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6.
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83,500
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7.
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Enter the amount listed below for your filing status.
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$32,000 if you checked box A above.
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$25,000 if you checked box B above.
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$0 if you checked box C above.
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7.
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32,000
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8.
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Subtract line 7 from line 6. If zero or less, enter 0 on this line
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8.
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51,500
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9.
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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.
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$12,000 if you checked box A above.
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$9,000 if you checked box B above.
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$0 if you checked box C above
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9.
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12,000
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10.
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Subtract line 9 from line 8. If zero or less, enter 0
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10.
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39,500
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11.
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Enter the smaller of line 8 or line 9
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11.
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12,000
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12.
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Enter one-half of line 11
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12.
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6,000
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13.
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Enter the smaller of line 3 or line 12
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13.
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5,000
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14.
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Multiply line 10 by .85. If line 10 is zero, enter 0
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14.
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33,575
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15.
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Add lines 13 and 14
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15.
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38,575
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16.
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Multiply line 2 by .85
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16.
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8,500
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17.
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Taxable benefits to be included in modified AGI for traditional IRA deduction
purposes.
Enter the smaller of line 15 or line 16
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17.
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8,500
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18.
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Enter the amount of any employer-provided adoption benefits exclusion and any foreign
earned income exclusion and foreign housing exclusion or deduction that you claimed
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18.
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0
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19.
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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
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19.
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87,000
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Appendix B. (Continued)
| Worksheet 2 |
| Computation of Traditional IRA Deduction For
2007 |
| (For use only by taxpayers who receive social security benefits)
|
| |
IF your filing status is ...
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AND your modified AGI is over ...
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THEN enter on line 1 below ...
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|
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married filing jointly or qualifying widow(er)
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$83,000*
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$103,000
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married filing jointly (you are not covered by an employer plan but your spouse is)
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$156,000*
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$166,000
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single, or head of household
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$52,000*
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$62,000
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married filing separately**
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$0*
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$10,000
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| |
*If your modified AGI is not over this amount, you can take an IRA deduction for your contributions of
up to the lesser of $4,000 ($5,000 if you are age 50 or older or $7,000 for certain employer bankruptcies) 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.
Certain employer bankruptcies. See Catch-up contributions in certain employer bankruptcies in chapter 1 for instructions to
complete lines 4 and 6 of this worksheet.
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1.
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Enter the applicable amount from above
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1.
|
103,000
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2.
|
Enter your modified AGI from Worksheet 1, line 19
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2.
|
87,000
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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.
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3.
|
Subtract line 2 from line 1
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3.
|
16,000
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4.
|
Multiply line 3 by the percentage below that applies to you. 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.
|
|
|
| |
-
Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 20% (.20) (by 25%
(.25) if you are age 50 or older).
-
All others, multiply line 3 by 40% (.40) (by 50% (.50) if you are age 50 or older).
|
|
4.
|
4,000
|
|
5.
|
Enter your compensation minus any deductions on Form 1040, line 27 (one-half of self-employment tax) and
line 28 (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.
|
78,500
|
|
6.
|
Enter contributions you made, or plan to make, to your traditional IRA for 2007, but do not enter more
than $4,000 ($5,000 if you are age 50 or older)
|
6.
|
5,000
|
|
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.
|
4,000
|
|
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.
|
1,000
|
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 domestic production activities 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.
|
78,500
|
|
2.
|
Deduction(s) from line 7 of Worksheet(s) 2
|
2.
|
4,000
|
|
3.
|
Subtract line 2 from line 1
|
3.
|
74,500
|
|
4.
|
Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099
|
4.
|
10,000
|
|
5.
|
Enter one-half of line 4
|
5.
|
5,000
|
|
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-provided
adoption benefits
|
6.
|
0
|
|
7.
|
Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A
|
7.
|
0
|
|
8.
|
Add lines 3, 5, 6, and 7
|
8.
|
79,500
|
|
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.
|
32,000
|
|
10.
|
Subtract line 9 from line 8. If zero or less, enter 0 on this line.
|
10.
|
47,500
|
|
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.
|
12,000
|
|
12.
|
Subtract line 11 from line 10. If zero or less, enter 0
|
12.
|
35,500
|
|
13.
|
Enter the smaller of line 10 or line 11
|
13.
|
12,000
|
|
14.
|
Enter one-half of line 13 .
|
14.
|
6,000
|
|
15.
|
Enter the smaller of line 5 or line 14
|
15.
|
5,000
|
|
16.
|
Multiply line 12 by .85. If line 12 is zero, enter 0
|
16.
|
30,175
|
|
17.
|
Add lines 15 and 16
|
17.
|
35,175
|
|
18.
|
Multiply line 4 by .85
|
18.
|
8,500
|
|
19.
|
Taxable social security benefits. Enter the smaller of line 17 or line 18
|
19.
|
8,500
|
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 and Are the Sole Beneficiaries of Their IRAs)
|
|
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 and Are the Sole Beneficiaries of Their IRAs)
|
|
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
|
Appendix C. (Continued)
|
Table II (continued)
|
(Joint Life and Last Survivor Expectancy)
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
|
|
Ages
|
20
|
21
|
22
|
23
|
24
|
25
|
26
|
27
|
28
|
29
|
|
100
|
63.0
|
62.1
|
61.1
|
60.1
|
59.1
|
58.2
|
57.2
|
56.2
|
55.3
|
54.3
|
|
101
|
63.0
|
62.1
|
61.1
|
60.1
|
59.1
|
58.2
|
57.2
|
56.2
|
55.3
|
54.3
|
|
102
|
63.0
|
62.1
|
61.1
|
60.1
|
59.1
|
58.2
|
57.2
|
56.2
|
55.3
|
54.3
|
|
103
|
63.0
|
62.1
|
61.1
|
60.1
|
59.1
|
58.2
|
57.2
|
56.2
|
55.3
|
54.3
|
|
104
|
63.0
|
62.1
|
61.1
|
60.1
|
59.1
|
58.2
|
57.2
|
56.2
|
55.3
|
54.3
|
|
105
|
63.0
|
62.1
|
61.1
|
60.1
|
59.1
|
58.2
|
57.2
|
56.2
|
55.3
|
54.3
|
|
106
|
63.0
|
62.1
|
61.1
|
60.1
|
59.1
|
58.2
|
57.2
|
56.2
|
55.3
|
54.3
|
|
107
|
63.0
|
62.1
|
61.1
|
60.1
|
59.1
|
58.2
|
57.2
|
56.2
|
55.3
|
54.3
|
|
108
|
63.0
|
62.1
|
61.1
|
60.1
|
59.1
|
58.2
|
57.2
|
56.2
|
55.3
|
54.3
|
|
109
|
63.0
|
62.1
|
61.1
|
60.1
|
59.1
|
58.2
|
57.2
|
56.2
|
55.3
|
54.3
|
|
110
|
63.0
|
62.1
|
61.1
|
60.1
|
59.1
|
58.2
|
57.2
|
56.2
|
55.3
|
54.3
|
|
111
|
63.0
|
62.1
|
61.1
|
60.1
|
59.1
|
58.2
|
57.2
|
56.2
|
55.3
|
54.3
|
|
112
|
63.0
|
62.1
|
61.1
|
60.1
|
59.1
|
58.2
|
57.2
|
56.2
|
55.3
|
54.3
|
|
113
|
63.0
|
62.1
|
61.1
|
60.1
|
59.1
|
58.2
|
57.2
|
56.2
|
55.3
|
54.3
|
|
114
|
63.0
|
62.1
|
61.1
|
60.1
|
59.1
|
58.2
|
57.2
|
56.2
|
55.3
|
54.3
|
|
115+
|
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 and Are the Sole Beneficiaries of Their IRAs)
|
|
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 and Are the Sole Beneficiaries of Their IRAs)
|
|
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 and Are the Sole Beneficiaries of Their IRAs)
|
|
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 and Are the Sole Beneficiaries of Their IRAs)
|
|
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 and Are the Sole Beneficiaries of Their IRAs)
|
|
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 and Are the Sole Beneficiaries of Their IRAs)
|
|
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 and Are the Sole Beneficiaries of Their IRAs)
|
|
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 and Are the Sole Beneficiaries of Their IRAs)
|
|
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 and Are the Sole Beneficiaries of Their IRAs)
|
|
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 and Are the Sole Beneficiaries of Their IRAs)
|
|
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 and Are the Sole Beneficiaries of Their IRAs)
|
|
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 and Are the Sole Beneficiaries of Their IRAs)
|
|
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 and Are the Sole Beneficiaries of Their IRAs)
|
|
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 and Are the Sole Beneficiaries of Their IRAs)
|
|
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
|
Appendix C. (Continued)
|
Table II (continued)
|
(Joint Life and Last Survivor Expectancy)
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
|
|
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 and Are the Sole Beneficiaries of Their IRAs)
|
|
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 and Are the Sole Beneficiaries of Their IRAs)
|
|
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,
-
Married Owners Whose Spouses Are Not More Than 10 Years Younger, and
-
Married Owners Whose Spouses Are Not the Sole Beneficiaries of Their IRAs)
|
| 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
|
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