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 2005 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.
Worksheet 1, Computation of Modified AGI.
Worksheet 2, Computation of Traditional IRA Deduction for 2005.
Worksheet 3, Computation of Taxable Social Security Benefits.
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 70½.
Table I (Single Life Expectancy).
Table II (Joint Life and Last Survivor Expectancy).
Table III (Uniform Lifetime).
APPENDIX A. Summary Record of Traditional IRA(s) for 2005 (Keep for Your Records)
Name ______________________________________
I was □ covered □ not covered by my employer's retirement plan during the year.
I became 59½ on ______________________________________(month) (day) (year)
I became 70½ on ______________________________________(month) (day) (year)
Contributions
Name of traditional IRA
Date
Amount contributed for 2005
Check if rollover contribution
Fair Market Value of IRA as of December 31, 2005, from Form
5498
1.
2.
3.
4.
5.
6.
7.
8.
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 (for example, 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.
8.
Total
Basis of all traditional IRAs for 2005 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
70½
71½
72½
73½
74½
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
1. Age
75½
76½
77½
78½
79½
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
1. Age
80½
81½
82½
83½
84½
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
1. Age
85½
86½
87½
88½
89½
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 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.
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, any domestic production activities 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-provided adoption
benefits
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-provided adoption benefits 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 2005
(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 AND
•you are covered by a retirement plan at work, or
$70,000*
$80,000
•you are not covered by an employer plan but your spouse is
$150,000*
$160,000
single, or head of household
$50,000*
$60,000
married filing separately**
$0*
$10,000
qualifying widow(er)
$70,000*
$80,000
*If your modified AGI is
not over this amount, you can take an IRA deduction for your contributions of up to the lesser of $4,000 ($4,500 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 40% (.40) (by 45% (.45) if you are age 50 or older). 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 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.
6.
Enter contributions you made, or plan to make, to your traditional IRA for 2005, but do not enter more
than $4,000 ($4,500 if you are age 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 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.
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-provided
adoption benefits
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 2005 wages of
$63,500. His wife did not work in 2005. He also received social security benefits of $10,000 and made a $4,500 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 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 2005 IRA deduction is $3,600. He must either withdraw the contributions
that are more than the deduction (the $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, any domestic production activities deduction, or any exclusion of interest from savings bonds to be reported
on Form 8815)
63,500
2.
Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099
10,000
3.
Enter one-half of line 2
5,000
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-provided adoption
benefits
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
68,500
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
36,500
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
24,500
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
5,000
14.
Multiply line 10 by .85. If line 10 is zero, enter 0
20,825
15.
Add lines 13 and 14
25,825
16.
Multiply line 2 by .85
8,500
17.
Taxable benefits to be included in Modified AGI for traditional IRA
deduction purposes.
Enter the smaller of line 15 or line 16
8,500
18.
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
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
72,000
APPENDIX B. (Continued)
Worksheet 2
Computation of Traditional IRA Deduction For
2005
(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 widow(er)
$70,000*
$80,000
married filing jointly (you are not covered by an employer plan but your spouse is)
$150,000*
$160,000
single, or head of household
$50,000*
$60,000
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 $4,000 ($4,500 if you are age
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
80,000
2.
Enter your modified AGI from Worksheet 1, line 19
72,000
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
8,000
4.
Multiply line 3 by 40% (.40) (by 45% (.45) if you are age 50 or older). 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.
3,600
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
63,500
6.
Enter contributions you made, or plan to make, to your traditional IRA for 2005, but do not enter more
than $4,000 ($4,500 if you are age 50 or older)
4,500
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.)
3,600
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.
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 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)
63,500
2.
Deduction(s) from line 7 of Worksheet(s) 2
3,600
3.
Subtract line 2 from line 1
59,900
4.
Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099
10,000
5.
Enter one-half of line 4
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
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
64,900
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.
32,900
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
20,900
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
5,000
16.
Multiply line 12 by .85. If line 12 is zero, enter 0
17,765
17.
Add lines 15 and 16
22,765
18.
Multiply line 4 by .85
8,500
19.
Taxable social security benefits. Enter the smaller of line 17 or line 18
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
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)
