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

Updated to:December 2005
CONTENT

TITLE 26 - INTERNAL REVENUE

CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

SUBCHAPTER A - INCOME TAX

PART 1 - INCOME TAXES

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

Q1. What is the life expectancy for an individual for purposes of determining required minimum distributions under section 401(a)(9)? A1 The following table, referred to as the Single Life Table, is used for determining the life expectancy of an individual: Single Life Table ------------------------------------------------------------------------ Life Age expectancy ------------------------------------------------------------------------ 0......................................................... 82.4 1......................................................... 81.6 2......................................................... 80.6 3......................................................... 79.7 4......................................................... 78.7 5......................................................... 77.7 6......................................................... 76.7 7......................................................... 75.8 8......................................................... 74.8 9......................................................... 73.8 10......................................................... 72.8 11......................................................... 71.8 12......................................................... 70.8 13......................................................... 69.9 14......................................................... 68.9 15......................................................... 67.9 16......................................................... 66.9 17......................................................... 66.0 18......................................................... 65.0 19......................................................... 64.0 20......................................................... 63.0 21......................................................... 62.1 22......................................................... 61.1 23......................................................... 60.1 24......................................................... 59.1 25......................................................... 58.2 26......................................................... 57.2 27......................................................... 56.2 28......................................................... 55.3 29......................................................... 54.3 30......................................................... 53.3 31......................................................... 52.4 32......................................................... 51.4 33......................................................... 50.4 34......................................................... 49.4 35......................................................... 48.5 36......................................................... 47.5 37......................................................... 46.5 38......................................................... 45.6 39......................................................... 44.6 40......................................................... 43.6 41......................................................... 42.7 42......................................................... 41.7 43......................................................... 40.7 44......................................................... 39.8 45......................................................... 38.8 46......................................................... 37.9 47......................................................... 37.0 48......................................................... 36.0 49......................................................... 35.1 50......................................................... 34.2 51......................................................... 33.3 52......................................................... 32.3 53......................................................... 31.4 54......................................................... 30.5 55......................................................... 29.6 56......................................................... 28.7 57......................................................... 27.9 58......................................................... 27.0 59......................................................... 26.1 60......................................................... 25.2 61......................................................... 24.4 62......................................................... 23.5 63......................................................... 22.7 64......................................................... 21.8 65......................................................... 21.0 66......................................................... 20.2 67......................................................... 19.4 68......................................................... 18.6 69......................................................... 17.8 70......................................................... 17.0 71......................................................... 16.3 72......................................................... 15.5 73......................................................... 14.8 74......................................................... 14.1 75......................................................... 13.4 76......................................................... 12.7 77......................................................... 12.1 78......................................................... 11.4 79......................................................... 10.8 80......................................................... 10.2 81......................................................... 9.7 82......................................................... 9.1 83......................................................... 8.6 84......................................................... 8.1 85......................................................... 7.6 86......................................................... 7.1 87......................................................... 6.7 88......................................................... 6.3 89......................................................... 5.9 90......................................................... 5.5 91......................................................... 5.2 92......................................................... 4.9 93......................................................... 4.6 94......................................................... 4.3 95......................................................... 4.1 96......................................................... 3.8 97......................................................... 3.6 98......................................................... 3.4 99......................................................... 3.1 100........................................................ 2.9 101........................................................ 2.7 102........................................................ 2.5 103........................................................ 2.3 104........................................................ 2.1 105........................................................ 1.9 106........................................................ 1.7 107........................................................ 1.5 108........................................................ 1.4 109........................................................ 1.2 110........................................................ 1.1 111+....................................................... 1.0 ------------------------------------------------------------------------ Q2. What is the applicable distribution period for an individual account for purposes of determining required minimum distributions during an employee's lifetime under section 401(a)(9)? A2. Table for determining distribution period. The following table, referred to as the Uniform Lifetime Table, is used for determining the distribution period for lifetime distributions to an employee in situations in which the employee's spouse is either not the sole designated beneficiary or is the sole designated beneficiary but is not more than 10 years younger than the employee.

Uniform Lifetime Table ------------------------------------------------------------------------ Distribution Age of employee period ------------------------------------------------------------------------ 70...................................................... 27.4 71...................................................... 26.5 72...................................................... 25.6 73...................................................... 24.7 74...................................................... 23.8 75...................................................... 22.9 76...................................................... 22.0 77...................................................... 21.2 78...................................................... 20.3 79...................................................... 19.5 80...................................................... 18.7 81...................................................... 17.9 82...................................................... 17.1 83...................................................... 16.3 84...................................................... 15.5 85...................................................... 14.8 86...................................................... 14.1 87...................................................... 13.4 88...................................................... 12.7 89...................................................... 12.0 90...................................................... 11.4 91...................................................... 10.8 92...................................................... 10.2 93...................................................... 9.6 94...................................................... 9.1 95...................................................... 8.6 96...................................................... 8.1 97...................................................... 7.6 98...................................................... 7.1 99...................................................... 6.7 100..................................................... 6.3 101..................................................... 5.9 102..................................................... 5.5 103..................................................... 5.2 104..................................................... 4.9 105..................................................... 4.5 106..................................................... 4.2 107..................................................... 3.9 108..................................................... 3.7 109..................................................... 3.4 110..................................................... 3.1 111..................................................... 2.9 112..................................................... 2.6 113..................................................... 2.4 114..................................................... 2.1 115+.................................................... 1.9 ------------------------------------------------------------------------ Q3. What is the joint life and last survivor expectancy of an individual and beneficiary for purposes of determining required minimum distributions under section 401(a)(9)? A3. The following table, referred to as the Joint and Last Survivor Table, is used for determining the joint and last survivor life expectancy of two individuals: Joint and Last Survivor Table -------------------------------------------------------------------------------------------------------------------------------------------------------- Ages 0 1 2 3 4 5 6 7 8 9 -------------------------------------------------------------------------------------------------------------------------------------------------------- 0......................................... 90.0 89.5 89.0 88.6 88.2 87.8 87.4 87.1 86.8 86.5 1......................................... 89.5 89.0 88.5 88.1 87.6 87.2 86.8 86.5 86.1 85.8 2......................................... 89.0 88.5 88.0 87.5 87.1 86.6 86.2 85.8 85.5 85.1 3......................................... 88.6 88.1 87.5 87.0 86.5 86.1 85.6 85.2 84.8 84.5 4......................................... 88.2 87.6 87.1 86.5 86.0 85.5 85.1 84.6 84.2 83.8 5......................................... 87.8 87.2 86.6 86.1 85.5 85.0 84.5 84.1 83.6 83.2 6......................................... 87.4 86.8 86.2 85.6 85.1 84.5 84.0 83.5 83.1 82.6 7......................................... 87.1 86.5 85.8 85.2 84.6 84.1 83.5 83.0 82.5 82.1 8......................................... 86.8 86.1 85.5 84.8 84.2 83.6 83.1 82.5 82.0 81.6 9......................................... 86.5 85.8 85.1 84.5 83.8 83.2 82.6 82.1 81.6 81.0 10........................................ 86.2 85.5 84.8 84.1 83.5 82.8 82.2 81.6 81.1 80.6 11........................................ 85.9 85.2 84.5 83.8 83.1 82.5 81.8 81.2 80.7 80.1 12........................................ 85.7 84.9 84.2 83.5 82.8 82.1 81.5 80.8 80.2 79.7 13........................................ 85.4 84.7 84.0 83.2 82.5 81.8 81.1 80.5 79.9 79.2 14........................................ 85.2 84.5 83.7 83.0 82.2 81.5 80.8 80.1 79.5 78.9 15........................................ 85.0 84.3 83.5 82.7 82.0 81.2 80.5 79.8 79.1 78.5 16........................................ 84.9 84.1 83.3 82.5 81.7 81.0 80.2 79.5 78.8 78.1 17........................................ 84.7 83.9 83.1 82.3 81.5 80.7 80.0 79.2 78.5 77.8 18........................................ 84.5 83.7 82.9 82.1 81.3 80.5 79.7 79.0 78.2 77.5 19........................................ 84.4 83.6 82.7 81.9 81.1 80.3 79.5 78.7 78.0 77.3 20........................................ 84.3 83.4 82.6 81.8 80.9 80.1 79.3 78.5 77.7 77.0 21........................................ 84.1 83.3 82.4 81.6 80.8 79.9 79.1 78.3 77.5 76.8 22........................................ 84.0 83.2 82.3 81.5 80.6 79.8 78.9 78.1 77.3 76.5 23........................................ 83.9 83.1 82.2 81.3 80.5 79.6 78.8 77.9 77.1 76.3 24........................................ 83.8 83.0 82.1 81.2 80.3 79.5 78.6 77.8 76.9 76.1 25........................................ 83.7 82.9 82.0 81.1 80.2 79.3 78.5 77.6 76.8 75.9 26........................................ 83.6 82.8 81.9 81.0 80.1 79.2 78.3 77.5 76.6 75.8 27........................................ 83.6 82.7 81.8 80.9 80.0 79.1 78.2 77.4 76.5 75.6 28........................................ 83.5 82.6 81.7 80.8 79.9 79.0 78.1 77.2 76.4 75.5 29........................................ 83.4 82.6 81.6 80.7 79.8 78.9 78.0 77.1 76.2 75.4 30........................................ 83.4 82.5 81.6 80.7 79.7 78.8 77.9 77.0 76.1 75.2 31........................................ 83.3 82.4 81.5 80.6 79.7 78.8 77.8 76.9 76.0 75.1 32........................................ 83.3 82.4 81.5 80.5 79.6 78.7 77.8 76.8 75.9 75.0 33........................................ 83.2 82.3 81.4 80.5 79.5 78.6 77.7 76.8 75.9 74.9 34........................................ 83.2 82.3 81.3 80.4 79.5 78.5 77.6 76.7 75.8 74.9 35........................................ 83.1 82.2 81.3 80.4 79.4 78.5 77.6 76.6 75.7 74.8 36........................................ 83.1 82.2 81.3 80.3 79.4 78.4 77.5 76.6 75.6 74.7 37........................................ 83.0 82.2 81.2 80.3 79.3 78.4 77.4 76.5 75.6 74.6 38........................................ 83.0 82.1 81.2 80.2 79.3 78.3 77.4 76.4 75.5 74.6 39........................................ 83.0 82.1 81.1 80.2 79.2 78.3 77.3 76.4 75.5 74.5 40........................................ 82.9 82.1 81.1 80.2 79.2 78.3 77.3 76.4 75.4 74.5 41........................................ 82.9 82.0 81.1 80.1 79.2 78.2 77.3 76.3 75.4 74.4 42........................................ 82.9 82.0 81.1 80.1 79.1 78.2 77.2 76.3 75.3 74.4 43........................................ 82.9 82.0 81.0 80.1 79.1 78.2 77.2 76.2 75.3 74.3 44........................................ 82.8 81.9 81.0 80.0 79.1 78.1 77.2 76.2 75.2 74.3 45........................................ 82.8 81.9 81.0 80.0 79.1 78.1 77.1 76.2 75.2 74.3 46........................................ 82.8 81.9 81.0 80.0 79.0 78.1 77.1 76.1 75.2 74.2 47........................................ 82.8 81.9 80.9 80.0 79.0 78.0 77.1 76.1 75.2 74.2 48........................................ 82.8 81.9 80.9 80.0 79.0 78.0 77.1 76.1 75.1 74.2 49........................................ 82.7 81.8 80.9 79.9 79.0 78.0 77.0 76.1 75.1 74.1 50........................................ 82.7 81.8 80.9 79.9 79.0 78.0 77.0 76.0 75.1 74.1 51........................................ 82.7 81.8 80.9 79.9 78.9 78.0 77.0 76.0 75.1 74.1 52........................................ 82.7 81.8 80.9 79.9 78.9 78.0 77.0 76.0 75.0 74.1 53........................................ 82.7 81.8 80.8 79.9 78.9 77.9 77.0 76.0 75.0 74.0 54........................................ 82.7 81.8 80.8 79.9 78.9 77.9 76.9 76.0 75.0 74.0 55........................................ 82.6 81.8 80.8 79.8 78.9 77.9 76.9 76.0 75.0 74.0 56........................................ 82.6 81.7 80.8 79.8 78.9 77.9 76.9 75.9 75.0 74.0 57........................................ 82.6 81.7 80.8 79.8 78.9 77.9 76.9 75.9 75.0 74.0 58........................................ 82.6 81.7 80.8 79.8 78.8 77.9 76.9 75.9 74.9 74.0 59........................................ 82.6 81.7 80.8 79.8 78.8 77.9 76.9 75.9 74.9 74.0 60........................................ 82.6 81.7 80.8 79.8 78.8 77.8 76.9 75.9 74.9 73.9 61........................................ 82.6 81.7 80.8 79.8 78.8 77.8 76.9 75.9 74.9 73.9 62........................................ 82.6 81.7 80.7 79.8 78.8 77.8 76.9 75.9 74.9 73.9 63........................................ 82.6 81.7 80.7 79.8 78.8 77.8 76.8 75.9 74.9 73.9 64........................................ 82.5 81.7 80.7 79.8 78.8 77.8 76.8 75.9 74.9 73.9 65........................................ 82.5 81.7 80.7 79.8 78.8 77.8 76.8 75.8 74.9 73.9 66........................................ 82.5 81.7 80.7 79.7 78.8 77.8 76.8 75.8 74.9 73.9 67........................................ 82.5 81.7 80.7 79.7 78.8 77.8 76.8 75.8 74.9 73.9 68........................................ 82.5 81.6 80.7 79.7 78.8 77.8 76.8 75.8 74.8 73.9 69........................................ 82.5 81.6 80.7 79.7 78.8 77.8 76.8 75.8 74.8 73.9 70........................................ 82.5 81.6 80.7 79.7 78.8 77.8 76.8 75.8 74.8 73.9 71........................................ 82.5 81.6 80.7 79.7 78.7 77.8 76.8 75.8 74.8 73.8 72........................................ 82.5 81.6 80.7 79.7 78.7 77.8 76.8 75.8 74.8 73.8 73........................................ 82.5 81.6 80.7 79.7 78.7 77.8 76.8 75.8 74.8 73.8 74........................................ 82.5 81.6 80.7 79.7 78.7 77.8 76.8 75.8 74.8 73.8 75........................................ 82.5 81.6 80.7 79.7 78.7 77.8 76.8 75.8 74.8 73.8 76........................................ 82.5 81.6 80.7 79.7 78.7 77.8 76.8 75.8 74.8 73.8 77........................................ 82.5 81.6 80.7 79.7 78.7 77.7 76.8 75.8 74.8 73.8 78........................................ 82.5 81.6 80.7 79.7 78.7 77.7 76.8 75.8 74.8 73.8 79........................................ 82.5 81.6 80.7 79.7 78.7 77.7 76.8 75.8 74.8 73.8 80........................................ 82.5 81.6 80.7 79.7 78.7 77.7 76.8 75.8 74.8 73.8 81........................................ 82.4 81.6 80.7 79.7 78.7 77.7 76.8 75.8 74.8 73.8 82........................................ 82.4 81.6 80.7 79.7 78.7 77.7 76.8 75.8 74.8 73.8 83........................................ 82.4 81.6 80.7 79.7 78.7 77.7 76.8 75.8 74.8 73.8 84........................................ 82.4 81.6 80.7 79.7 78.7 77.7 76.8 75.8 74.8 73.8 85........................................ 82.4 81.6 80.6 79.7 78.7 77.7 76.8 75.8 74.8 73.8 86........................................ 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8 87........................................ 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8 88........................................ 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8 89........................................ 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8 90........................................ 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8 91........................................ 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8 92........................................ 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8 93........................................ 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8 94........................................ 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8 95........................................ 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8 96........................................ 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8 97........................................ 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8 98........................................ 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8 99........................................ 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8 100....................................... 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8 101....................................... 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8 102....................................... 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8 103....................................... 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8 104....................................... 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8 105....................................... 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8 106....................................... 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8 107....................................... 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8 108....................................... 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8 109....................................... 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8 110....................................... 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8 111....................................... 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8 112....................................... 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8 113....................................... 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8 114....................................... 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8 115+...................................... 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8 -------------------------------------------------------------------------------------------------------------------------------------------------------- -------------------------------------------------------------------------------------------------------------------------------------------------------- Ages 10 11 12 13 14 15 16 17 18 19 -------------------------------------------------------------------------------------------------------------------------------------------------------- 10........................................ 80.0 79.6 79.1 78.7 78.2 77.9 77.5 77.2 76.8 76.5 11........................................ 79.6 79.0 78.6 78.1 77.7 77.3 76.9 76.5 76.2 75.8 12........................................ 79.1 78.6 78.1 77.6 77.1 76.7 76.3 75.9 75.5 75.2 13........................................ 78.7 78.1 77.6 77.1 76.6 76.1 75.7 75.3 74.9 74.5 14........................................ 78.2 77.7 77.1 76.6 76.1 75.6 75.1 74.7 74.3 73.9 15........................................ 77.9 77.3 76.7 76.1 75.6 75.1 74.6 74.1 73.7 73.3 16........................................ 77.5 76.9 76.3 75.7 75.1 74.6 74.1 73.6 73.1 72.7 17........................................ 77.2 76.5 75.9 75.3 74.7 74.1 73.6 73.1 72.6 72.1 18........................................ 76.8 76.2 75.5 74.9 74.3 73.7 73.1 72.6 72.1 71.6 19........................................ 76.5 75.8 75.2 74.5 73.9 73.3 72.7 72.1 71.6 71.1 20........................................ 76.3 75.5 74.8 74.2 73.5 72.9 72.3 71.7 71.1 70.6 21........................................ 76.0 75.3 74.5 73.8 73.2 72.5 71.9 71.3 70.7 70.1 22........................................ 75.8 75.0 74.3 73.5 72.9 72.2 71.5 70.9 70.3 69.7 23........................................ 75.5 74.8 74.0 73.3 72.6 71.9 71.2 70.5 69.9 69.3 24........................................ 75.3 74.5 73.8 73.0 72.3 71.6 70.9 70.2 69.5 68.9 25........................................ 75.1 74.3 73.5 72.8 72.0 71.3 70.6 69.9 69.2 68.5 26........................................ 75.0 74.1 73.3 72.5 71.8 71.0 70.3 69.6 68.9 68.2 27........................................ 74.8 74.0 73.1 72.3 71.6 70.8 70.0 69.3 68.6 67.9 28........................................ 74.6 73.8 73.0 72.2 71.3 70.6 69.8 69.0 68.3 67.6 29........................................ 74.5 73.6 72.8 72.0 71.2 70.4 69.6 68.8 68.0 67.3 30........................................ 74.4 73.5 72.7 71.8 71.0 70.2 69.4 68.6 67.8 67.1 31........................................ 74.3 73.4 72.5 71.7 70.8 70.0 69.2 68.4 67.6 66.8 32........................................ 74.1 73.3 72.4 71.5 70.7 69.8 69.0 68.2 67.4 66.6 33........................................ 74.0 73.2 72.3 71.4 70.5 69.7 68.8 68.0 67.2 66.4 34........................................ 73.9 73.0 72.2 71.3 70.4 69.5 68.7 67.8 67.0 66.2 35........................................ 73.9 73.0 72.1 71.2 70.3 69.4 68.5 67.7 66.8 66.0 36........................................ 73.8 72.9 72.0 71.1 70.2 69.3 68.4 67.6 66.7 65.9 37........................................ 73.7 72.8 71.9 71.0 70.1 69.2 68.3 67.4 66.6 65.7 38........................................ 73.6 72.7 71.8 70.9 70.0 69.1 68.2 67.3 66.4 65.6 39........................................ 73.6 72.7 71.7 70.8 69.9 69.0 68.1 67.2 66.3 65.4 40........................................ 73.5 72.6 71.7 70.7 69.8 68.9 68.0 67.1 66.2 65.3 41........................................ 73.5 72.5 71.6 70.7 69.7 68.8 67.9 67.0 66.1 65.2 42........................................ 73.4 72.5 71.5 70.6 69.7 68.8 67.8 66.9 66.0 65.1 43........................................ 73.4 72.4 71.5 70.6 69.6 68.7 67.8 66.8 65.9 65.0 44........................................ 73.3 72.4 71.4 70.5 69.6 68.6 67.7 66.8 65.9 64.9 45........................................ 73.3 72.3 71.4 70.5 69.5 68.6 67.6 66.7 65.8 64.9 46........................................ 73.3 72.3 71.4 70.4 69.5 68.5 67.6 66.6 65.7 64.8 47........................................ 73.2 72.3 71.3 70.4 69.4 68.5 67.5 66.6 65.7 64.7 48........................................ 73.2 72.2 71.3 70.3 69.4 68.4 67.5 66.5 65.6 64.7 49........................................ 73.2 72.2 71.2 70.3 69.3 68.4 67.4 66.5 65.6 64.6 50........................................ 73.1 72.2 71.2 70.3 69.3 68.4 67.4 66.5 65.5 64.6 51........................................ 73.1 72.2 71.2 70.2 69.3 68.3 67.4 66.4 65.5 64.5 52........................................ 73.1 72.1 71.2 70.2 69.2 68.3 67.3 66.4 65.4 64.5 53........................................ 73.1 72.1 71.1 70.2 69.2 68.3 67.3 66.3 65.4 64.4 54........................................ 73.1 72.1 71.1 70.2 69.2 68.2 67.3 66.3 65.4 64.4 55........................................ 73.0 72.1 71.1 70.1 69.2 68.2 67.2 66.3 65.3 64.4 56........................................ 73.0 72.1 71.1 70.1 69.1 68.2 67.2 66.3 65.3 64.3 57........................................ 73.0 72.0 71.1 70.1 69.1 68.2 67.2 66.2 65.3 64.3 58........................................ 73.0 72.0 71.0 70.1 69.1 68.1 67.2 66.2 65.2 64.3 59........................................ 73.0 72.0 71.0 70.1 69.1 68.1 67.2 66.2 65.2 64.3 60........................................ 73.0 72.0 71.0 70.0 69.1 68.1 67.1 66.2 65.2 64.2 61........................................ 73.0 72.0 71.0 70.0 69.1 68.1 67.1 66.2 65.2 64.2 62........................................ 72.9 72.0 71.0 70.0 69.0 68.1 67.1 66.1 65.2 64.2 63........................................ 72.9 72.0 71.0 70.0 69.0 68.1 67.1 66.1 65.2 64.2 64........................................ 72.9 71.9 71.0 70.0 69.0 68.0 67.1 66.1 65.1 64.2 65........................................ 72.9 71.9 71.0 70.0 69.0 68.0 67.1 66.1 65.1 64.2 66........................................ 72.9 71.9 70.9 70.0 69.0 68.0 67.1 66.1 65.1 64.1 67........................................ 72.9 71.9 70.9 70.0 69.0 68.0 67.0 66.1 65.1 64.1 68........................................ 72.9 71.9 70.9 70.0 69.0 68.0 67.0 66.1 65.1 64.1 69........................................ 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.1 65.1 64.1 70........................................ 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.0 65.1 64.1 71........................................ 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.0 65.1 64.1 72........................................ 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.0 65.1 64.1 73........................................ 72.9 71.9 70.9 69.9 68.9 68.0 67.0 66.0 65.0 64.1 74........................................ 72.9 71.9 70.9 69.9 68.9 68.0 67.0 66.0 65.0 64.1 75........................................ 72.8 71.9 70.9 69.9 68.9 68.0 67.0 66.0 65.0 64.1 76........................................ 72.8 71.9 70.9 69.9 68.9 68.0 67.0 66.0 65.0 64.1 77........................................ 72.8 71.9 70.9 69.9 68.9 68.0 67.0 66.0 65.0 64.1 78........................................ 72.8 71.9 70.9 69.9 68.9 67.9 67.0 66.0 65.0 64.0 79........................................ 72.8 71.9 70.9 69.9 68.9 67.9 67.0 66.0 65.0 64.0 80........................................ 72.8 71.9 70.9 69.9 68.9 67.9 67.0 66.0 65.0 64.0 81........................................ 72.8 71.8 70.9 69.9 68.9 67.9 67.0 66.0 65.0 64.0 82........................................ 72.8 71.8 70.9 69.9 68.9 67.9 67.0 66.0 65.0 64.0 83........................................ 72.8 71.8 70.9 69.9 68.9 67.9 67.0 66.0 65.0 64.0 84........................................ 72.8 71.8 70.9 69.9 68.9 67.9 67.0 66.0 65.0 64.0 85........................................ 72.8 71.8 70.9 69.9 68.9 67.9 66.9 66.0 65.0 64.0 86........................................ 72.8 71.8 70.9 69.9 68.9 67.9 66.9 66.0 65.0 64.0 87........................................ 72.8 71.8 70.9 69.9 68.9 67.9 66.9 66.0 65.0 64.0 88........................................ 72.8 71.8 70.9 69.9 68.9 67.9 66.9 66.0 65.0 64.0 89........................................ 72.8 71.8 70.9 69.9 68.9 67.9 66.9 66.0 65.0 64.0 90........................................ 72.8 71.8 70.9 69.9 68.9 67.9 66.9 66.0 65.0 64.0 91........................................ 72.8 71.8 70.9 69.9 68.9 67.9 66.9 66.0 65.0 64.0 92........................................ 72.8 71.8 70.9 69.9 68.9 67.9 66.9 66.0 65.0 64.0 93........................................ 72.8 71.8 70.9 69.9 68.9 67.9 66.9 66.0 65.0 64.0 94........................................ 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0 95........................................ 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0 96........................................ 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0 97........................................ 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0 98........................................ 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0 99........................................ 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0 100....................................... 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0 101....................................... 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0 102....................................... 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0 103....................................... 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0 104....................................... 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0 105....................................... 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0 106....................................... 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0 107....................................... 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0 108....................................... 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0 109....................................... 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0 110....................................... 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0 111....................................... 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0 112....................................... 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0 113....................................... 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0 114....................................... 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0 115+...................................... 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0 -------------------------------------------------------------------------------------------------------------------------------------------------------- -------------------------------------------------------------------------------------------------------------------------------------------------------- Ages 20 21 22 23 24 25 26 27 28 29 -------------------------------------------------------------------------------------------------------------------------------------------------------- 20........................................ 70.1 69.6 69.1 68.7 68.3 67.9 67.5 67.2 66.9 66.6 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 67.9 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 69.0 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 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 57.4 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........................................ 60.3 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 54.3 100....................................... 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 -------------------------------------------------------------------------------------------------------------------------------------------------------- -------------------------------------------------------------------------------------------------------------------------------------------------------- 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 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 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 -------------------------------------------------------------------------------------------------------------------------------------------------------- -------------------------------------------------------------------------------------------------------------------------------------------------------- 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 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 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 -------------------------------------------------------------------------------------------------------------------------------------------------------- -------------------------------------------------------------------------------------------------------------------------------------------------------- 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 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 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 -------------------------------------------------------------------------------------------------------------------------------------------------------- -------------------------------------------------------------------------------------------------------------------------------------------------------- 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 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 -------------------------------------------------------------------------------------------------------------------------------------------------------- -------------------------------------------------------------------------------------------------------------------------------------------------------- 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 10.9 110....................................... 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 -------------------------------------------------------------------------------------------------------------------------------------------------------- -------------------------------------------------------------------------------------------------------------------------------------------------------- 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 -------------------------------------------------------------------------------------------------------------------------------------------------------- -------------------------------------------------------------------------------------------------------------------------------------------------------- AGES 90 91 92 93 Ages 90 91 92 93 94 95 96 97 98 99 94 95 96 97 98 99 ---------------------------------------------------------------------------------------------------------------------------------------------------- ------ 90.................................... 7.8 7.6 7.4 7.2 7.1 6.9 6.8 6.6 6.5 6.4 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 -------------------------------------------------------------------------------------------------------------------------------------------------------- -------------------------------------------------------------------------------------------------------------------------------------------------------- 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 -------------------------------------------------------------------------------------------------------------------------------------------------------- ---------------------------------------------------------------------------------------------------------------- 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 ---------------------------------------------------------------------------------------------------------------- Q4. May the tables under this section be changed? A4. The Single Life Table, Uniform Lifetime Table and Joint and Last Survivor Table provided in A1 through A3 of this section may be changed by the Commissioner in revenue rulings, notices, and other guidance published in the Internal Revenue Bulletin. See 601.601(d)(2)(ii)(b) of this chapter.

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