[Code of Federal Regulations]
[Title 26, Volume 5]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.401(a)(9)-9]

[Page 225-243]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.401(a)(9)-9  Life expectancy and distribution period tables.

    Q-1. What is the life expectancy for an individual for purposes of 
determining required minimum distributions under section 401(a)(9)?
    A-1 The following table, referred to as the Single Life Table, is 
used for determining the life expectancy of an individual:

                            Single Life Table
------------------------------------------------------------------------
                                                                 Life
                            Age                               expectancy
------------------------------------------------------------------------
 0.........................................................         82.4
 1.........................................................         81.6
 2.........................................................         80.6
 3.........................................................         79.7
 4.........................................................         78.7
 5.........................................................         77.7
 6.........................................................         76.7
 7.........................................................         75.8
 8.........................................................         74.8
 9.........................................................         73.8
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
------------------------------------------------------------------------

    Q-2. What is the applicable distribution period for an individual 
account for purposes of determining required minimum distributions 
during an employee's lifetime under section 401(a)(9)?
    A-2. Table for determining distribution period. The following table, 
referred to as the Uniform Lifetime Table, is used for determining the 
distribution period

[[Page 226]]

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
------------------------------------------------------------------------

    Q-3. What is the joint life and last survivor expectancy of an 
individual and beneficiary for purposes of determining required minimum 
distributions under section 401(a)(9)?
    A-3. The following table, referred to as the Joint and Last Survivor 
Table, is used for determining the joint and last survivor life 
expectancy of two individuals:

[[Page 227]]



                                                              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

[[Page 228]]


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

[[Page 229]]


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

[[Page 230]]


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

[[Page 231]]


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

[[Page 232]]


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

[[Page 233]]


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

[[Page 234]]


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

[[Page 235]]


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

[[Page 236]]


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

[[Page 237]]


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

[[Page 238]]


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

[[Page 239]]


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

[[Page 240]]


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

[[Page 241]]


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
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                                                                                                                                                      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

[[Page 242]]


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
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--------------------------------------------------------------------------------------------------------------------------------------------------------
                   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
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[[Page 243]]


----------------------------------------------------------------------------------------------------------------
                  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
----------------------------------------------------------------------------------------------------------------

    Q-4. May the tables under this section be changed?
    A-4. The Single Life Table, Uniform Lifetime Table and Joint and 
Last Survivor Table provided in A-1 through A-3 of this section may be 
changed by the Commissioner in revenue rulings, notices, and other 
guidance published in the Internal Revenue Bulletin. See Sec. 
601.601(d)(2)(ii)(b) of this chapter.

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