Friday April 19, 2024

Reg. 1.401(a)(9)-9 Life Expectancy and Distribution Period Tables

Regulation Sections

A-1
A-2
A-3
A-4

Description

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


AgeLife
Expectancy
AgeLife
Expectancy
AgeLife
Expectancy
AgeLife
Expectancy
082.42954.35827.0 87 6.7
181.63053.35926.1 88 6.3
280.63152.46025.2 89 5.9
379.73251.46124.4 90 5.5
478.73350.46223.5 91 5.2
577.73449.46322.7 92 4.9
676.73548.56421.8 93 4.6
775.83647.56521.0 94 4.3
874.83746.56620.2 95 4.1
973.83845.66719.4 96 3.8
1072.83944.66818.6 97 3.6
1171.84043.66917.8 98 3.4
1270.84142.77017.0 99 3.1
1369.94241.77116.3100 2.9
1468.94340.77215.5101 2.7
1567.94439.87314.8102 2.5
1666.94538.87414.1103 2.3
1766.04637.97513.4104 2.1
1865.04737.07612.7105 1.9
1964.04836.07712.1106 1.7
2063.04935.17811.4107 1.5
2162.15034.27910.8108 1.4
2261.15133.38010.2109 1.2
2360.15232.381 9.7110 1.1
2459.15331.482 9.1111+1.0
2558.25430.583 8.6
2657.25529.684 8.1
2756.25628.785 7.6
2855.35727.986 7.1

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 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


Age of employeeDistribution periodAge of employeeDistribution period
7027.4 92 10.2
7126.5 93 9.6
7225.6 94 9.1
7324.7 95 8.6
7423.8 96 8.1
7522.9 97 7.6
7622.0 98 7.1
7721.2 99 6.7
7820.3100 6.3
7919.5101 5.9
8018.7102 5.5
8117.9103 5.2
8217.1104 4.9
8316.3105 4.5
8415.5106 4.2
8514.8107 3.9
8614.1108 3.7
8713.4109 3.4
8812.7110 3.1
8912.0111 2.9
9011.4112 2.6
9110.8113 2.4
9210.2114 2.1
93 9.6115+ 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:

JOINT AND LAST SURVIVOR TABLE


AGES0123456789
0 90.089.589.088.688.287.887.487.186.886.5
1 89.589.088.588.187.687.286.886.586.185.8
2 89.088.588.087.587.186.686.285.885.585.1
3 88.688.187.587.086.586.185.685.284.884.5
4 88.287.687.186.586.085.585.184.684.283.8
5 87.887.286.686.185.585.084.584.183.683.2
6 87.486.886.285.685.184.584.083.583.182.6
7 87.186.585.885.284.684.183.583.082.582.1
8 86.886.185.584.884.283.683.182.582.081.6
9 86.585.885.184.583.883.282.682.181.681.0
10 86.285.584.884.183.582.882.281.681.180.6
11 85.985.284.583.883.182.581.881.280.780.1
12 85.784.984.283.582.882.181.580.880.279.7
13 85.484.784.083.282.581.881.180.579.979.2
14 85.284.583.783.082.281.580.880.179.578.9
15 85.084.383.582.782.081.280.579.879.178.5
16 84.984.183.382.581.781.080.279.578.878.1
17 84.783.983.182.381.580.780.079.278.577.8
18 84.583.782.982.181.380.579.779.078.277.5
19 84.483.682.781.981.180.379.578.778.077.3
20 84.383.482.681.880.980.179.378.577.777.0
21 84.183.382.481.680.879.979.178.377.576.8
22 84.083.282.381.580.679.878.978.177.376.5
23 83.983.182.281.380.579.678.877.977.176.3
24 83.883.082.181.280.379.578.677.876.976.1
25 83.782.982.081.180.279.378.577.676.875.9
26 83.682.881.981.080.179.278.377.576.675.8
27 83.682.781.880.980.079.178.277.476.575.6
28 83.582.681.780.879.979.078.177.276.475.5
29 83.482.681.680.779.878.978.077.176.275.4
30 83.482.581.680.779.778.877.977.076.175.2
31 83.382.481.580.679.778.877.876.976.075.1
32 83.382.481.580.579.678.777.876.875.975.0
33 83.282.381.480.579.578.677.776.875.974.9
34 83.282.381.380.479.578.577.676.775.874.9
35 83.182.281.380.479.478.577.676.675.774.8
36 83.182.281.380.379.478.477.576.675.674.7
37 83.082.281.280.379.378.477.476.575.674.6
38 83.082.181.280.279.378.377.476.475.574.6
39 83.082.181.180.279.278.377.376.475.574.5
40 82.982.181.180.279.278.377.376.475.474.5
41 82.982.081.180.179.278.277.376.375.474.4
42 82.982.081.180.179.178.277.276.375.374.4
43 82.982.081.080.179.178.277.276.275.374.3
44 82.881.981.080.079.178.177.276.275.274.3
45 82.881.981.080.079.178.177.176.275.274.3
46 82.881.981.080.079.078.177.176.175.274.2
47 82.881.980.980.079.078.077.176.175.274.2
48 82.881.980.980.079.078.077.176.175.174.2
49 82.781.880.979.979.078.077.076.175.174.1
50 82.781.880.979.979.078.077.076.075.174.1
51 82.781.880.979.978.978.077.076.075.174.1
52 82.781.880.979.978.978.077.076.075.074.1
53 82.781.880.879.978.977.977.076.075.074.0
54 82.781.880.879.978.977.976.976.075.074.0
55 82.681.880.879.878.977.976.976.075.074.0
56 82.681.780.879.878.977.976.975.975.074.0
57 82.681.780.879.878.977.976.975.975.074.0
58 82.681.780.879.878.877.976.975.974.974.0
59 82.681.780.879.878.877.976.975.974.974.0
60 82.681.780.879.878.877.876.975.974.973.9
61 82.681.780.879.878.877.876.975.974.973.9
62 82.681.780.779.878.877.876.975.974.973.9
63 82.681.780.779.878.877.876.875.974.973.9
64 82.581.780.779.878.877.876.875.974.973.9
65 82.581.780.779.878.877.876.875.874.973.9
66 82.581.780.779.778.877.876.875.874.973.9
67 82.581.780.779.778.877.876.875.874.973.9
68 82.581.680.779.778.877.876.875.874.873.9
69 82.581.680.779.778.877.876.875.874.873.9
70 82.581.680.779.778.877.876.875.874.873.9
71 82.581.680.779.778.777.876.875.874.873.8
72 82.581.680.779.778.777.876.875.874.873.8
73 82.581.680.779.778.777.876.875.874.873.8
74 82.581.680.779.778.777.876.875.874.873.8
75 82.581.680.779.778.777.876.875.874.873.8
76 82.581.680.779.778.777.876.875.874.873.8
77 82.581.680.779.778.777.776.875.874.873.8
78 82.581.680.779.778.777.776.875.874.873.8
79 82.581.680.779.778.777.776.875.874.873.8
80 82.581.680.779.778.777.776.875.874.873.8
81 82.481.680.779.778.777.776.875.874.873.8
82 82.481.680.779.778.777.776.875.874.873.8
83 82.481.680.779.778.777.776.875.874.873.8
84 82.481.680.779.778.777.776.875.874.873.8
85 82.481.680.679.778.777.776.875.874.873.8
86 82.481.680.679.778.777.776.775.874.873.8
87 82.481.680.679.778.777.776.775.874.873.8
88 82.481.680.679.778.777.776.775.874.873.8
89 82.481.680.679.778.777.776.775.874.873.8
90 82.481.680.679.778.777.776.775.874.873.8
91 82.481.680.679.778.777.776.775.874.873.8
92 82.481.680.679.778.777.776.775.874.873.8
93 82.481.680.679.778.777.776.775.874.873.8
94 82.481.680.679.778.777.776.775.874.873.8
95 82.481.680.679.778.777.776.775.874.873.8
96 82.481.680.679.778.777.776.775.874.873.8
97 82.481.680.679.778.777.776.775.874.873.8
98 82.481.680.679.778.777.776.775.874.873.8
99 82.481.680.679.778.777.776.775.874.873.8
100 82.481.680.679.778.777.776.775.874.873.8
101 82.481.680.679.778.777.776.775.874.873.8
102 82.481.680.679.778.777.776.775.874.873.8
103 82.481.680.679.778.777.776.775.874.873.8
104 82.481.680.679.778.777.776.775.874.873.8
105 82.481.680.679.778.777.776.775.874.873.8
106 82.481.680.679.778.777.776.775.874.873.8
107 82.481.680.679.778.777.776.775.874.873.8
108 82.481.680.679.778.777.776.775.874.873.8
109 82.481.680.679.778.777.776.775.874.873.8
110 82.481.680.679.778.777.776.775.874.873.8
111 82.481.680.679.778.777.776.775.874.873.8
112 82.481.680.679.778.777.776.775.874.873.8
113 82.481.680.679.778.777.776.775.874.873.8
114 82.481.680.679.778.777.776.775.874.873.8
115+82.481.680.679.778.777.776.775.874.873.8

AGES10111213141516171819
10 80.079.679.178.778.277.977.577.276.876.5
11 79.679.078.678.177.777.376.976.576.275.8
12 79.178.678.177.677.176.776.375.975.575.2
13 78.778.177.677.176.676.175.775.374.974.5
14 78.277.777.176.676.175.675.174.774.373.9
15 77.977.376.776.175.675.174.674.173.773.3
16 77.576.976.375.775.174.674.173.673.172.7
17 77.276.575.975.374.774.173.673.172.672.1
18 76.876.275.574.974.373.773.172.672.171.6
19 76.575.875.274.573.973.372.772.171.671.1
20 76.375.574.874.273.572.972.371.771.170.6
21 76.075.374.573.873.272.571.971.370.770.1
22 75.875.074.373.572.972.271.570.970.369.7
23 75.574.874.073.372.671.971.270.569.969.3
24 75.374.573.873.072.371.670.970.269.568.9
25 75.174.373.572.872.071.370.669.969.268.5
26 75.074.173.372.571.871.070.369.668.968.2
27 74.874.073.172.371.670.870.069.368.667.9
28 74.673.873.072.271.370.669.869.068.367.6
29 74.573.672.872.071.270.469.668.868.067.3
30 74.473.572.771.871.070.269.468.667.867.1
31 74.373.472.571.770.870.069.268.467.666.8
32 74.173.372.471.570.769.869.068.267.466.6
33 74.073.272.371.470.569.768.868.067.266.4
34 73.973.072.271.370.469.568.767.867.066.2
35 73.973.072.171.270.369.468.567.766.866.0
36 73.872.972.071.170.269.368.467.666.765.9
37 73.772.871.971.070.169.268.367.466.665.7
38 73.672.771.870.970.069.168.267.366.465.6
39 73.672.771.770.869.969.068.167.266.365.4
40 73.572.671.770.769.868.968.067.166.265.3
41 73.572.571.670.769.768.867.967.066.165.2
42 73.472.571.570.669.768.867.866.966.065.1
43 73.472.471.570.669.668.767.866.865.965.0
44 73.372.471.470.569.668.667.766.865.964.9
45 73.372.371.470.569.568.667.666.765.864.9
46 73.372.371.470.469.568.567.666.665.764.8
47 73.272.371.370.469.468.567.566.665.764.7
48 73.272.271.370.369.468.467.566.565.664.7
49 73.272.271.270.369.368.467.466.565.664.6
50 73.172.271.270.369.368.467.466.565.564.6
51 73.172.271.270.269.368.367.466.465.564.5
52 73.172.171.270.269.268.367.366.465.464.5
53 73.172.171.170.269.268.367.366.365.464.4
54 73.172.171.170.269.268.267.366.365.464.4
55 73.072.171.170.169.268.267.266.365.364.4
56 73.072.171.170.169.168.267.266.365.364.3
57 73.072.071.170.169.168.267.266.265.364.3
58 73.072.071.070.169.168.167.266.265.264.3
59 73.072.071.070.169.168.167.266.265.264.3
60 73.072.071.070.069.168.167.166.265.264.2
61 73.072.071.070.069.168.167.166.265.264.2
62 72.972.071.070.069.068.167.166.165.264.2
63 72.972.071.070.069.068.167.166.165.264.2
64 72.971.971.070.069.068.067.166.165.164.2
65 72.971.971.070.069.068.067.166.165.164.2
66 72.971.970.970.069.068.067.166.165.164.1
67 72.971.970.970.069.068.067.066.165.164.1
68 72.971.970.970.069.068.067.066.165.164.1
69 72.971.970.969.969.068.067.066.165.164.1
70 72.971.970.969.969.068.067.066.065.164.1
71 72.971.970.969.969.068.067.066.065.164.1
72 72.971.970.969.969.068.067.066.065.164.1
73 72.971.970.969.968.968.067.066.065.064.1
74 72.971.970.969.968.968.067.066.065.064.1
75 72.871.970.969.968.968.067.066.065.064.1
76 72.871.970.969.968.968.067.066.065.064.1
77 72.871.970.969.968.968.067.066.065.064.1
78 72.871.970.969.968.967.967.066.065.064.0
79 72.871.970.969.968.967.967.066.065.064.0
80 72.871.970.969.968.967.967.066.065.064.0
81 72.871.870.969.968.967.967.066.065.064.0
82 72.871.870.969.968.967.967.066.065.064.0
83 72.871.870.969.968.967.967.066.065.064.0
84 72.871.870.969.968.967.967.066.065.064.0
85 72.871.870.969.968.967.966.966.065.064.0
86 72.871.870.969.968.967.966.966.065.064.0
87 72.871.870.969.968.967.966.966.065.064.0
88 72.871.870.969.968.967.966.966.065.064.0
89 72.871.870.969.968.967.966.966.065.064.0
90 72.871.870.969.968.967.966.966.065.064.0
91 72.871.870.969.968.967.966.966.065.064.0
92 72.871.870.969.968.967.966.966.065.064.0
93 72.871.870.969.968.967.966.966.065.064.0
94 72.871.870.869.968.967.966.966.065.064.0
95 72.871.870.869.968.967.966.966.065.064.0
96 72.871.870.869.968.967.966.966.065.064.0
97 72.871.870.869.968.967.966.966.065.064.0
98 72.871.870.869.968.967.966.966.065.064.0
99 72.871.870.869.968.967.966.966.065.064.0
100 72.871.870.869.968.967.966.966.065.064.0
101 72.871.870.869.968.967.966.966.065.064.0
102 72.871.870.869.968.967.966.966.065.064.0
103 72.871.870.869.968.967.966.966.065.064.0
104 72.871.870.869.968.967.966.966.065.064.0
105 72.871.870.869.968.967.966.966.065.064.0
106 72.871.870.869.968.967.966.966.065.064.0
107 72.871.870.869.968.967.966.966.065.064.0
108 72.871.870.869.968.967.966.966.065.064.0
109 72.871.870.869.968.967.966.966.065.064.0
110 72.871.870.869.968.967.966.966.065.064.0
111 72.871.870.869.968.967.966.966.065.064.0
112 72.871.870.869.968.967.966.966.065.064.0
113 72.871.870.869.968.967.966.966.065.064.0
114 72.871.870.869.968.967.966.966.065.064.0
115+72.871.870.869.968.967.966.966.065.064.0

AGES20212223242526272829
20 70.169.669.168.768.367.967.567.266.966.6
21 69.669.168.668.267.767.366.966.666.265.9
22 69.168.668.167.667.266.766.365.965.665.2
23 68.768.267.667.166.666.265.765.364.964.6
24 68.367.767.266.666.165.665.264.764.363.9
25 67.967.366.766.265.665.164.664.263.763.3
26 67.566.966.365.765.264.664.163.663.262.8
27 67.266.665.965.364.764.263.663.162.762.2
28 66.966.265.664.964.363.763.262.762.161.7
29 66.665.965.264.663.963.362.862.261.761.2
30 66.365.664.964.263.662.962.361.861.260.7
31 66.165.364.663.963.262.662.061.460.860.2
32 65.865.164.363.662.962.261.661.060.459.8
33 65.664.864.163.362.661.961.360.660.059.4
34 65.464.663.863.162.361.660.960.359.659.0
35 65.264.463.662.862.161.460.659.959.358.6
36 65.064.263.462.661.961.160.459.659.058.3
37 64.964.063.262.461.660.960.159.458.758.0
38 64.763.963.062.261.460.659.959.158.457.7
39 64.663.762.962.161.260.459.658.958.157.4
40 64.463.662.761.961.160.259.458.757.957.1
41 64.363.562.661.760.960.159.358.557.756.9
42 64.263.362.561.660.859.959.158.357.556.7
43 64.163.262.461.560.659.858.958.157.356.5
44 64.063.162.261.460.559.658.857.957.156.3
45 64.063.062.261.360.459.558.657.856.956.1
46 63.963.062.161.260.359.458.557.756.856.0
47 63.862.962.061.160.259.358.457.556.755.8
48 63.762.861.961.060.159.258.357.456.555.7
49 63.762.861.860.960.059.158.257.356.455.6
50 63.662.761.860.859.959.058.157.256.355.4
51 63.662.661.760.859.958.958.057.156.255.3
52 63.562.661.760.759.858.958.057.156.155.2
53 63.562.561.660.759.758.857.957.056.155.2
54 63.562.561.660.659.758.857.856.956.055.1
55 63.462.561.560.659.658.757.856.855.955.0
56 63.462.461.560.559.658.757.756.855.954.9
57 63.462.461.560.559.658.657.756.755.854.9
58 63.362.461.460.559.558.657.656.755.854.8
59 63.362.361.460.459.558.557.656.755.754.8
60 63.362.361.460.459.558.557.656.655.754.7
61 63.362.361.360.459.458.557.556.655.654.7
62 63.262.361.360.459.458.457.556.555.654.7
63 63.262.361.360.359.458.457.556.555.654.6
64 63.262.261.360.359.458.457.456.555.554.6
65 63.262.261.360.359.358.457.456.555.554.6
66 63.262.261.260.359.358.457.456.455.554.5
67 63.262.261.260.359.358.357.456.455.554.5
68 63.162.261.260.259.358.357.456.455.454.5
69 63.162.261.260.259.358.357.356.455.454.5
70 63.162.261.260.259.358.357.356.455.454.4
71 63.162.161.260.259.258.357.356.455.454.4
72 63.162.161.260.259.258.357.356.355.454.4
73 63.162.161.260.259.258.357.356.355.454.4
74 63.162.161.260.259.258.257.356.355.454.4
75 63.162.161.160.259.258.257.356.355.354.4
76 63.162.161.160.259.258.257.356.355.354.4
77 63.162.161.160.259.258.257.356.355.354.4
78 63.162.161.160.259.258.257.356.355.354.4
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110 25.224.423.522.721.821.020.219.418.617.8
111 25.224.423.522.721.821.020.219.418.617.8
112 25.224.423.522.721.821.020.219.418.617.8
113 25.224.423.522.721.821.020.219.418.617.8
114 25.224.423.522.721.821.020.219.418.617.8
115+25.224.423.522.721.821.020.219.418.617.8

AGES70717273747576777879
70 21.821.320.920.620.219.919.619.419.118.9
71 21.320.920.520.119.719.419.118.818.518.3
72 20.920.520.019.619.318.918.618.318.017.7
73 20.620.119.619.218.818.418.117.817.517.2
74 20.219.719.318.818.418.017.617.317.016.7
75 19.919.418.918.418.017.617.216.816.516.2
76 19.619.118.618.117.617.216.816.416.015.7
77 19.418.818.317.817.316.816.416.015.615.3
78 19.118.518.017.517.016.516.015.615.214.9
79 18.918.317.717.216.716.215.715.314.914.5
80 18.718.117.516.916.415.915.415.014.514.1
81 18.517.917.316.716.215.615.114.714.213.8
82 18.317.717.116.515.915.414.914.413.913.5
83 18.217.516.916.315.715.214.714.213.713.2
84 18.017.416.716.115.515.014.413.913.413.0
85 17.917.316.616.015.414.814.313.713.212.8
86 17.817.116.515.815.214.614.113.513.012.5
87 17.717.016.415.715.114.513.913.412.912.4
88 17.616.916.315.615.014.413.813.212.712.2
89 17.616.916.215.514.914.313.713.112.612.0
90 17.516.816.115.414.814.213.613.012.411.9
91 17.416.716.015.414.714.113.512.912.311.8
92 17.416.716.015.314.614.013.412.812.211.7
93 17.316.615.915.214.613.913.312.712.111.6
94 17.316.615.915.214.513.913.212.612.011.5
95 17.316.515.815.114.513.813.212.612.011.4
96 17.216.515.815.114.413.813.112.511.911.3
97 17.216.515.815.114.413.713.112.511.911.3
98 17.216.415.715.014.313.713.012.411.811.2
99 17.216.415.715.014.313.613.012.411.811.2
100 17.116.415.715.014.313.612.912.311.711.1
101 17.116.415.614.914.213.612.912.311.711.1
102 17.116.415.614.914.213.512.912.211.611.0
103 17.116.315.614.914.213.512.912.211.611.0
104 17.116.315.614.914.213.512.812.211.611.0
105 17.116.315.614.914.213.512.812.211.510.9
106 17.116.315.614.814.113.512.812.211.510.9
107 17.016.315.614.814.113.412.812.111.510.9
108 17.016.315.514.814.113.412.812.111.510.9
109 17.016.315.514.814.113.412.812.111.510.9
110 17.016.315.514.814.113.412.712.111.510.9
111 17.016.315.514.814.113.412.712.111.510.8
112 17.016.315.514.814.113.412.712.111.510.8
113 17.016.315.514.814.113.412.712.111.410.8
114 17.016.315.514.814.113.412.712.111.410.8
115+17.016.315.514.814.113.412.712.111.410.8

AGES80818283848586878889
80 13.813.413.112.812.612.312.111.911.711.5
81 13.413.112.712.412.211.911.711.411.311.1
82 13.112.712.412.111.811.511.311.010.810.6
83 12.812.412.111.711.411.110.910.610.410.2
84 12.612.211.811.411.110.810.510.310.1 9.9
85 12.311.911.511.110.810.510.2 9.9 9.7 9.5
86 12.111.711.310.910.510.2 9.9 9.6 9.4 9.2
87 11.911.411.010.610.3 9.9 9.6 9.4 9.1 8.9
88 11.711.310.810.410.1 9.7 9.4 9.1 8.8 8.6
89 11.511.110.610.2 9.9 9.5 9.2 8.9 8.6 8.3
90 11.410.910.510.1 9.7 9.3 9.0 8.6 8.3 8.1
91 11.310.810.3 9.9 9.5 9.1 8.8 8.4 8.1 7.9
92 11.210.710.2 9.8 9.3 9.0 8.6 8.3 8.0 7.7
93 11.110.610.1 9.6 9.2 8.8 8.5 8.1 7.8 7.5
94 11.010.510.0 9.5 9.1 8.7 8.3 8.0 7.6 7.3
95 10.910.4 9.9 9.4 9.0 8.6 8.2 7.8 7.5 7.2
96 10.810.3 9.8 9.3 8.9 8.5 8.1 7.7 7.4 7.1
97 10.710.2 9.7 9.2 8.8 8.4 8.0 7.6 7.3 6.9
98 10.710.1 9.6 9.2 8.7 8.3 7.9 7.5 7.1 6.8
99 10.610.1 9.6 9.1 8.6 8.2 7.8 7.4 7.0 6.7
100 10.610.0 9.5 9.0 8.5 8.1 7.7 7.3 6.9 6.6
101 10.510.0 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

AGES90919293949596979899
90 7.87.67.47.27.16.96.86.66.56.4
91 7.67.47.27.06.86.76.56.46.36.1
92 7.47.27.06.86.66.46.36.16.05.9
93 7.27.06.86.66.46.26.15.95.85.6
94 7.16.86.66.46.26.05.95.75.65.4
95 6.96.76.46.26.05.85.75.55.45.2
96 6.86.56.36.15.95.75.55.35.25.0
97 6.66.46.15.95.75.55.35.25.04.9
98 6.56.36.05.85.65.45.25.04.84.7
99 6.46.15.95.65.45.25.04.94.74.5
100 6.36.05.85.55.35.14.94.74.54.4
101 6.25.95.65.45.25.04.84.64.44.2
102 6.15.85.55.35.14.84.64.44.34.1
103 6.05.75.45.25.04.74.54.34.14.0
104 5.95.65.45.14.94.64.44.24.03.8
105 5.95.65.35.04.84.54.34.13.93.7
106 5.85.55.24.94.74.54.24.03.83.6
107 5.85.45.14.94.64.44.23.93.73.5
108 5.75.45.14.84.64.34.13.93.73.5
109 5.75.35.04.84.54.34.03.83.63.4
110 5.65.35.04.74.54.24.03.83.53.3
111 5.65.35.04.74.44.23.93.73.53.3
112 5.65.34.94.74.44.13.93.73.53.2
113 5.65.24.94.64.44.13.93.63.43.2
114 5.65.24.94.64.34.13.93.63.43.2
115+5.55.24.94.64.34.13.83.63.43.1

AGES100101102103104105106107108109
100 4.24.13.93.83.73.53.43.33.33.2
101 4.13.93.73.63.53.43.23.13.13.0
102 3.93.73.63.43.33.23.13.02.92.8
103 3.83.63.43.33.23.02.92.82.72.6
104 3.73.53.33.23.02.92.72.62.52.4
105 3.53.43.23.02.92.72.62.52.42.3
106 3.43.23.12.92.72.62.42.32.22.1
107 3.33.13.02.82.62.52.32.22.12.0
108 3.33.12.92.72.52.42.22.11.91.8
109 3.23.02.82.62.42.32.12.01.81.7
110 3.12.92.72.52.32.22.01.91.71.6
111 3.12.92.72.52.32.11.91.81.61.5
112 3.02.82.62.42.22.01.91.71.51.4
113 3.02.82.62.42.22.01.81.61.51.3
114 3.02.72.52.32.11.91.81.61.41.3
115+2.92.72.52.32.11.91.71.51.41.2

AGES110111112113114115+
110 1.51.41.31.21.11.1
111 1.41.21.11.11.01.0
112 1.31.11.01.01.01.0
113 1.21.11.01.01.01.0
114 1.11.01.01.01.01.0
115+1.11.01.01.01.01.0

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 section 601.601(d)(2)(ii)(b) of this chapter.


[TD 8987, 67 FR 18987, April 17, 2002; corrected by TD 8987, 67 FR 36676,
May 24, 2002]



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