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Joint and Last Survivor Table

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 Life and Last Survivor Expectancy
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of their IRAs)
AGES 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
687.486.886.285.685.184.584.083.583.182.6
787.186.585.885.284.684.183.583.082.582.1
886.886.185.584.884.283.683.182.582.081.6
986.585.885.184.583.883.282.682.181.681.0
1086.285.584.884.183.582.882.281.681.180.6
1185.985.284.583.883.182.581.881.280.780.1
1285.784.984.283.582.882.181.580.880.279.7
1385.484.784.083.282.581.881.180.579.979.2
1485.284.583.783.082.281.580.880.179.578.9
1585.084.383.582.782.081.280.579.879.178.5
1684.984.183.382.581.781.080.279.578.878.1
1784.783.983.182.381.580.780.079.278.577.8
1884.583.782.982.181.380.579.779.078.277.5
1984.483.682.781.981.180.379.578.778.077.3
2084.383.482.681.880.980.179.378.577.777.0
2184.183.382.481.680.879.979.178.377.576.8
2284.083.282.381.580.679.878.978.177.376.5
2383.983.182.281.380.579.678.877.977.176.3
2483.883.082.181.280.379.578.677.876.976.1
2583.782.982.081.180.279.378.577.676.875.9
2683.682.881.981.080.179.278.377.576.675.8
2783.682.781.880.980.079.178.277.476.575.6
2883.582.681.780.879.979.078.177.276.475.5
2983.482.681.680.779.878.978.077.176.275.4
3083.482.581.680.779.778.877.977.076.175.2
3183.382.481.580.679.778.877.876.976.075.1
3283.382.481.580.579.678.777.876.875.975.0
3383.282.381.480.579.578.677.776.875.974.9
3483.282.381.380.479.578.577.676.775.874.9
3583.182.281.380.479.478.577.676.675.774.8
3683.182.281.380.379.478.477.576.675.674.7
3783.082.281.280.379.378.477.476.575.674.6
3883.082.181.280.279.378.377.476.475.574.6
3983.082.181.180.279.278.377.376.475.574.5
4082.982.181.180.279.278.377.376.475.474.5
4182.982.081.180.179.278.277.376.375.474.4
4282.982.081.180.179.178.277.276.375.374.4
4382.982.081.080.179.178.277.276.275.374.3
4482.881.981.080.079.178.177.276.275.274.3
4582.881.981.080.079.178.177.176.275.274.3
4682.881.981.080.079.078.177.176.175.274.2
4782.881.980.980.079.078.077.176.175.274.2
4882.881.980.980.079.078.077.176.175.174.2
4982.781.880.979.979.078.077.076.175.174.1
5082.781.880.979.979.078.077.076.075.174.1
5182.781.880.979.978.978.077.076.075.174.1
5282.781.880.979.978.978.077.076.075.074.1
5382.781.880.879.978.977.977.076.075.074.0
5482.781.880.879.978.977.976.976.075.074.0
5582.681.880.879.878.977.976.976.075.074.0
5682.681.780.879.878.977.976.975.975.074.0
5782.681.780.879.878.977.976.975.975.074.0
5882.681.780.879.878.877.976.975.974.974.0
5982.681.780.879.878.877.976.975.974.974.0
6082.681.780.879.878.877.876.975.974.973.9
6182.681.780.879.878.877.876.975.974.973.9
6282.681.780.779.878.877.876.975.974.973.9
6382.681.780.779.878.877.876.875.974.973.9
6482.581.780.779.878.877.876.875.974.973.9
6582.581.780.779.878.877.876.875.874.973.9
6682.581.780.779.778.877.876.875.874.973.9
6782.581.780.779.778.877.876.875.874.973.9
6882.581.680.779.778.877.876.875.874.873.9
6982.581.680.779.778.877.876.875.874.873.9
7082.581.680.779.778.877.876.875.874.873.9
7182.581.680.779.778.777.876.875.874.873.8
7282.581.680.779.778.777.876.875.874.873.8
7382.581.680.779.778.777.876.875.874.873.8
7482.581.680.779.778.777.876.875.874.873.8
7582.581.680.779.778.777.876.875.874.873.8
7682.581.680.779.778.777.876.875.874.873.8
7782.581.680.779.778.777.776.875.874.873.8
7882.581.680.779.778.777.776.875.874.873.8
7982.581.680.779.778.777.776.875.874.873.8
8082.581.680.779.778.777.776.875.874.873.8
8182.481.680.779.778.777.776.875.874.873.8
8282.481.680.779.778.777.776.875.874.873.8
8382.481.680.779.778.777.776.875.874.873.8
8482.481.680.779.778.777.776.875.874.873.8
8582.481.680.679.778.777.776.875.874.873.8
8682.481.680.679.778.777.776.775.874.873.8
8782.481.680.679.778.777.776.775.874.873.8
8882.481.680.679.778.777.776.775.874.873.8
8982.481.680.679.778.777.776.775.874.873.8
9082.481.680.679.778.777.776.775.874.873.8
9182.481.680.679.778.777.776.775.874.873.8
9282.481.680.679.778.777.776.775.874.873.8
9382.481.680.679.778.777.776.775.874.873.8
9482.481.680.679.778.777.776.775.874.873.8
9582.481.680.679.778.777.776.775.874.873.8
9682.481.680.679.778.777.776.775.874.873.8
9782.481.680.679.778.777.776.775.874.873.8
9882.481.680.679.778.777.776.775.874.873.8
9982.481.680.679.778.777.776.775.874.873.8
10082.481.680.679.778.777.776.775.874.873.8
10182.481.680.679.778.777.776.775.874.873.8
10282.481.680.679.778.777.776.775.874.873.8
10382.481.680.679.778.777.776.775.874.873.8
10482.481.680.679.778.777.776.775.874.873.8
10582.481.680.679.778.777.776.775.874.873.8
10682.481.680.679.778.777.776.775.874.873.8
10782.481.680.679.778.777.776.775.874.873.8
10882.481.680.679.778.777.776.775.874.873.8
10982.481.680.679.778.777.776.775.874.873.8
11082.481.680.679.778.777.776.775.874.873.8
11182.481.680.679.778.777.776.775.874.873.8
11282.481.680.679.778.777.776.775.874.873.8
11382.481.680.679.778.777.776.775.874.873.8
11482.481.680.679.778.777.776.775.874.873.8
115+82.481.680.679.778.777.776.775.874.873.8


Joint Life and Last Survivor Expectancy
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of their IRAs)
AGES 10 11 12 13 14 15 16 17 18 19
1080.079.679.178.778.277.977.577.276.876.5
1179.679.078.678.177.777.376.976.576.275.8
1279.178.678.177.677.176.776.375.975.575.2
1378.778.177.677.176.676.175.775.374.974.5
1478.277.777.176.676.175.675.174.774.373.9
1577.977.376.776.175.675.174.674.173.773.3
1677.576.976.375.775.174.674.173.673.172.7
1777.276.575.975.374.774.173.673.172.672.1
1876.876.275.574.974.373.773.172.672.171.6
1976.575.875.274.573.973.372.772.171.671.1
2076.375.574.874.273.572.972.371.771.170.6
2176.075.374.573.873.272.571.971.370.770.1
2275.875.074.373.572.972.271.570.970.369.7
2375.574.874.073.372.671.971.270.569.969.3
2475.374.573.873.072.371.670.970.269.568.9
2575.174.373.572.872.071.370.669.969.268.5
2675.074.173.372.571.871.070.369.668.968.2
2774.874.073.172.371.670.870.069.368.667.9
2874.673.873.072.271.370.669.869.068.367.6
2974.573.672.872.071.270.469.668.868.067.3
3074.473.572.771.871.070.269.468.667.867.1
3174.373.472.571.770.870.069.268.467.666.8
3274.173.372.471.570.769.869.068.267.466.6
3374.073.272.371.470.569.768.868.067.266.4
3473.973.072.271.370.469.568.767.867.066.2
3573.973.072.171.270.369.468.567.766.866.0
3673.872.972.071.170.269.368.467.666.765.9
3773.772.871.971.070.169.268.367.466.665.7
3873.672.771.870.970.069.168.267.366.465.6
3973.672.771.770.869.969.068.167.266.365.4
4073.572.671.770.769.868.968.067.166.265.3
4173.572.571.670.769.768.867.967.066.165.2
4273.472.571.570.669.768.867.866.966.065.1
4373.472.471.570.669.668.767.866.865.965.0
4473.372.471.470.569.668.667.766.865.964.9
4573.372.371.470.569.568.667.666.765.864.9
4673.372.371.470.469.568.567.666.665.764.8
4773.272.371.370.469.468.567.566.665.764.7
4873.272.271.370.369.468.467.566.565.664.7
4973.272.271.270.369.368.467.466.565.664.6
5073.172.271.270.369.368.467.466.565.564.6
5173.172.271.270.269.368.367.466.465.564.5
5273.172.171.270.269.268.367.366.465.464.5
5373.172.171.170.269.268.367.366.365.464.4
5473.172.171.170.269.268.267.366.365.464.4
5573.072.171.170.169.268.267.266.365.364.4
5673.072.171.170.169.168.267.266.365.364.3
5773.072.071.170.169.168.267.266.265.364.3
5873.072.071.070.169.168.167.266.265.264.3
5973.072.071.070.169.168.167.266.265.264.3
6073.072.071.070.069.168.167.166.265.264.2
6173.072.071.070.069.168.167.166.265.264.2
6272.972.071.070.069.068.167.166.165.264.2
6372.972.071.070.069.068.167.166.165.264.2
6472.971.971.070.069.068.067.166.165.164.2
6572.971.971.070.069.068.067.166.165.164.2
6672.971.970.970.069.068.067.166.165.164.1
6772.971.970.970.069.068.067.066.165.164.1
6872.971.970.970.069.068.067.066.165.164.1
6972.971.970.969.969.068.067.066.165.164.1
7072.971.970.969.969.068.067.066.065.164.1
7172.971.970.969.969.068.067.066.065.164.1
7272.971.970.969.969.068.067.066.065.164.1
7372.971.970.969.968.968.067.066.065.064.1
7472.971.970.969.968.968.067.066.065.064.1
7572.871.970.969.968.968.067.066.065.064.1
7672.871.970.969.968.968.067.066.065.064.1
7772.871.970.969.968.968.067.066.065.064.1
7872.871.970.969.968.967.967.066.065.064.0
7972.871.970.969.968.967.967.066.065.064.0
8072.871.970.969.968.967.967.066.065.064.0
8172.871.870.969.968.967.967.066.065.064.0
8272.871.870.969.968.967.967.066.065.064.0
8372.871.870.969.968.967.967.066.065.064.0
8472.871.870.969.968.967.967.066.065.064.0
8572.871.870.969.968.967.966.966.065.064.0
8672.871.870.969.968.967.966.966.065.064.0
8772.871.870.969.968.967.966.966.065.064.0
8872.871.870.969.968.967.966.966.065.064.0
8972.871.870.969.968.967.966.966.065.064.0
9072.871.870.969.968.967.966.966.065.064.0
9172.871.870.969.968.967.966.966.065.064.0
9272.871.870.969.968.967.966.966.065.064.0
9372.871.870.969.968.967.966.966.065.064.0
9472.871.870.869.968.967.966.966.065.064.0
9572.871.870.869.968.967.966.966.065.064.0
9672.871.870.869.968.967.966.966.065.064.0
9772.871.870.869.968.967.966.966.065.064.0
9872.871.870.869.968.967.966.966.065.064.0
9972.871.870.869.968.967.966.966.065.064.0
10072.871.870.869.968.967.966.966.065.064.0
10172.871.870.869.968.967.966.966.065.064.0
10272.871.870.869.968.967.966.966.065.064.0
10372.871.870.869.968.967.966.966.065.064.0
10472.871.870.869.968.967.966.966.065.064.0
10572.871.870.869.968.967.966.966.065.064.0
10672.871.870.869.968.967.966.966.065.064.0
10772.871.870.869.968.967.966.966.065.064.0
10872.871.870.869.968.967.966.966.065.064.0
10972.871.870.869.968.967.966.966.065.064.0
11072.871.870.869.968.967.966.966.065.064.0
11172.871.870.869.968.967.966.966.065.064.0
11272.871.870.869.968.967.966.966.065.064.0
11372.871.870.869.968.967.966.966.065.064.0
11472.871.870.869.968.967.966.966.065.064.0
115+72.871.870.869.968.967.966.966.065.064.0


Joint Life and Last Survivor Expectancy
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of their IRAs)
AGES 20 21 22 23 24 25 26 27 28 29
2070.169.669.168.768.367.967.567.266.966.6
2169.669.168.668.267.767.366.966.666.265.9
2269.168.668.167.667.266.766.365.965.665.2
2368.768.267.667.166.666.265.765.364.964.6
2468.367.767.266.666.165.665.264.764.363.9
2567.967.366.766.265.665.164.664.263.763.3
2667.566.966.365.765.264.664.163.663.262.8
2767.266.665.965.364.764.263.663.162.762.2
2866.966.265.664.964.363.763.262.762.161.7
2966.665.965.264.663.963.362.862.261.761.2
3066.365.664.964.263.662.962.361.861.260.7
3166.165.364.663.963.262.662.061.460.860.2
3265.865.164.363.662.962.261.661.060.459.8
3365.664.864.163.362.661.961.360.660.059.4
3465.464.663.863.162.361.660.960.359.659.0
3565.264.463.662.862.161.460.659.959.358.6
3665.064.263.462.661.961.160.459.659.058.3
3764.964.063.262.461.660.960.159.458.758.0
3864.763.963.062.261.460.659.959.158.457.7
3964.663.762.962.161.260.459.658.958.157.4
4064.463.662.761.961.160.259.458.757.957.1
4164.363.562.661.760.960.159.358.557.756.9
4264.263.362.561.660.859.959.158.357.556.7
4364.163.262.461.560.659.858.958.157.356.5
4464.063.162.261.460.559.658.857.957.156.3
4564.063.062.261.360.459.558.657.856.956.1
4663.963.062.161.260.359.458.557.756.856.0
4763.862.962.061.160.259.358.457.556.755.8
4863.762.861.961.060.159.258.357.456.555.7
4963.762.861.860.960.059.158.257.356.455.6
5063.662.761.860.859.959.058.157.256.355.4
5163.662.661.760.859.958.958.057.156.255.3
5263.562.661.760.759.858.958.057.156.155.2
5363.562.561.660.759.758.857.957.056.155.2
5463.562.561.660.659.758.857.856.956.055.1
5563.462.561.560.659.658.757.856.855.955.0
5663.462.461.560.559.658.757.756.855.954.9
5763.462.461.560.559.658.657.756.755.854.9
5863.362.461.460.559.558.657.656.755.854.8
5963.362.361.460.459.558.557.656.755.754.8
6063.362.361.460.459.558.557.656.655.754.7
6163.362.361.360.459.458.557.556.655.654.7
6263.262.361.360.459.458.457.556.555.654.7
6363.262.361.360.359.458.457.556.555.654.6
6463.262.261.360.359.458.457.456.555.554.6
6563.262.261.360.359.358.457.456.555.554.6
6663.262.261.260.359.358.457.456.455.554.5
6763.262.261.260.359.358.357.456.455.554.5
6863.162.261.260.259.358.357.456.455.454.5
6963.162.261.260.259.358.357.356.455.454.5
7063.162.261.260.259.358.357.356.455.454.4
7163.162.161.260.259.258.357.356.455.454.4
7263.162.161.260.259.258.357.356.355.454.4
7363.162.161.260.259.258.357.356.355.454.4
7463.162.161.260.259.258.257.356.355.454.4
7563.162.161.160.259.258.257.356.355.354.4
7663.162.161.160.259.258.257.356.355.354.4
7763.162.161.160.259.258.257.356.355.354.4
7863.162.161.160.259.258.257.356.355.354.4
7963.162.161.160.259.258.257.256.355.354.3
8063.162.161.160.159.258.257.256.355.354.3
8163.162.161.160.159.258.257.256.355.354.3
8263.162.161.160.159.258.257.256.355.354.3
8363.162.161.160.159.258.257.256.355.354.3
8463.062.161.160.159.258.257.256.355.354.3
8563.062.161.160.159.258.257.256.355.354.3
8663.062.161.160.159.258.257.256.255.354.3
8763.062.161.160.159.258.257.256.255.354.3
8863.062.161.160.159.258.257.256.255.354.3
8963.062.161.160.159.158.257.256.255.354.3
9063.062.161.160.159.158.257.256.255.354.3
9163.062.161.160.159.158.257.256.255.354.3
9263.062.161.160.159.158.257.256.255.354.3
9363.062.161.160.159.158.257.256.255.354.3
9463.062.161.160.159.158.257.256.255.354.3
9563.062.161.160.159.158.257.256.255.354.3
9663.062.161.160.159.158.257.256.255.354.3
9763.062.161.160.159.158.257.256.255.354.3
9863.062.161.160.159.158.257.256.255.354.3
9963.062.161.160.159.158.257.256.255.354.3
10063.062.161.160.159.158.257.256.255.354.3
10163.062.161.160.159.158.257.256.255.354.3
10263.062.161.160.159.158.257.256.255.354.3
10363.062.161.160.159.158.257.256.255.354.3
10463.062.161.160.159.158.257.256.255.354.3
10563.062.161.160.159.158.257.256.255.354.3
10663.062.161.160.159.158.257.256.255.354.3
10763.062.161.160.159.158.257.256.255.354.3
10863.062.161.160.159.158.257.256.255.354.3
10963.062.161.160.159.158.257.256.255.354.3
11063.062.161.160.159.158.257.256.255.354.3
11163.062.161.160.159.158.257.256.255.354.3
11263.062.161.160.159.158.257.256.255.354.3
11363.062.161.160.159.158.257.256.255.354.3
11463.062.161.160.159.158.257.256.255.354.3
115+63.062.161.160.159.158.257.256.255.354.3


Joint Life and Last Survivor Expectancy
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of their IRAs)
AGES 30 31 32 33 34 35 36 37 38 39
3060.259.759.258.858.458.057.657.357.056.7
3159.759.258.758.257.857.457.056.656.356.0
3259.258.758.257.757.256.856.456.055.655.3
3358.858.257.757.256.756.255.855.455.054.7
3458.457.857.256.756.255.755.354.854.454.0
3558.057.456.856.255.755.254.754.353.853.4
3657.657.056.455.855.354.754.253.753.352.8
3757.356.656.055.454.854.353.753.252.752.3
3857.056.355.655.054.453.853.352.752.251.7
3956.756.055.354.754.053.452.852.351.751.2
4056.455.755.054.353.753.052.451.851.350.8
4156.155.454.754.053.352.752.051.450.950.3
4255.955.254.453.753.052.351.751.150.449.9
4355.754.954.253.452.752.051.350.750.149.5
4455.554.753.953.252.451.751.050.449.749.1
4555.354.553.752.952.251.550.750.049.448.7
4655.154.353.552.752.051.250.549.849.148.4
4755.054.153.352.551.751.050.249.548.848.1
4854.854.053.252.351.550.850.049.248.547.8
4954.753.853.052.251.450.649.849.048.247.5
5054.653.752.952.051.250.449.648.848.047.3
5154.553.652.751.951.050.249.448.647.847.0
5254.453.552.651.750.950.049.248.447.646.8
5354.353.452.551.650.849.949.148.247.446.6
5454.253.352.451.550.649.848.948.147.246.4
5554.153.252.351.450.549.748.847.947.146.3
5654.053.152.251.350.449.548.747.847.046.1
5754.053.052.151.250.349.448.647.746.846.0
5853.953.052.151.250.349.448.547.646.745.8
5953.852.952.051.150.249.348.447.546.645.7
6053.852.951.951.050.149.248.347.446.545.6
6153.852.851.951.050.049.148.247.346.445.5
6253.752.851.850.950.049.148.147.246.345.4
6353.752.751.850.949.949.048.147.246.345.3
6453.652.751.850.849.948.948.047.146.245.3
6553.652.751.750.849.848.948.047.046.145.2
6653.652.651.750.749.848.947.947.046.145.1
6753.652.651.750.749.848.847.946.946.045.1
6853.552.651.650.749.748.847.846.946.045.0
6953.552.651.650.649.748.747.846.945.945.0
7053.552.551.650.649.748.747.846.845.944.9
7153.552.551.650.649.648.747.746.845.944.9
7253.552.551.550.649.648.747.746.845.844.9
7353.452.551.550.649.648.647.746.745.844.8
7453.452.551.550.549.648.647.746.745.844.8
7553.452.551.550.549.648.647.746.745.744.8
7653.452.451.550.549.648.647.646.745.744.8
7753.452.451.550.549.548.647.646.745.744.8
7853.452.451.550.549.548.647.646.645.744.7
7953.452.451.550.549.548.647.646.645.744.7
8053.452.451.450.549.548.547.646.645.744.7
8153.452.451.450.549.548.547.646.645.744.7
8253.452.451.450.549.548.547.646.645.644.7
8353.452.451.450.549.548.547.646.645.644.7
8453.452.451.450.549.548.547.646.645.644.7
8553.352.451.450.449.548.547.546.645.644.7
8653.352.451.450.449.548.547.546.645.644.6
8753.352.451.450.449.548.547.546.645.644.6
8853.352.451.450.449.548.547.546.645.644.6
8953.352.451.450.449.548.547.546.645.644.6
9053.352.451.450.449.548.547.546.645.644.6
9153.352.451.450.449.548.547.546.645.644.6
9253.352.451.450.449.548.547.546.645.644.6
9353.352.451.450.449.548.547.546.645.644.6
9453.352.451.450.449.548.547.546.645.644.6
9553.352.451.450.449.548.547.546.545.644.6
9653.352.451.450.449.548.547.546.545.644.6
9753.352.451.450.449.548.547.546.545.644.6
9853.352.451.450.449.548.547.546.545.644.6
9953.352.451.450.449.548.547.546.545.644.6
10053.352.451.450.449.548.547.546.545.644.6
10153.352.451.450.449.548.547.546.545.644.6
10253.352.451.450.449.548.547.546.545.644.6
10353.352.451.450.449.548.547.546.545.644.6
10453.352.451.450.449.548.547.546.545.644.6
10553.352.451.450.449.448.547.546.545.644.6
10653.352.451.450.449.448.547.546.545.644.6
10753.352.451.450.449.448.547.546.545.644.6
10853.352.451.450.449.448.547.546.545.644.6
10953.352.451.450.449.448.547.546.545.644.6
11053.352.451.450.449.448.547.546.545.644.6
11153.352.451.450.449.448.547.546.545.644.6
11253.352.451.450.449.448.547.546.545.644.6
11353.352.451.450.449.448.547.546.545.644.6
11453.352.451.450.449.448.547.546.545.644.6
115+53.352.451.450.449.448.547.546.545.644.6


Joint Life and Last Survivor Expectancy
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of their IRAs)
AGES 40 41 42 43 44 45 46 47 48 49
4050.249.849.348.948.548.147.747.447.146.8
4149.849.348.848.347.947.547.146.746.446.1
4249.348.848.347.847.346.946.546.145.845.4
4348.948.347.847.346.846.345.945.545.144.8
4448.547.947.346.846.345.845.444.944.544.2
4548.147.546.946.345.845.344.844.444.043.6
4647.747.146.545.945.444.844.343.943.443.0
4747.446.746.145.544.944.443.943.442.942.4
4847.146.445.845.144.544.043.442.942.441.9
4946.846.145.444.844.243.643.042.441.941.4
5046.545.845.144.443.843.242.642.041.540.9
5146.345.544.844.143.542.842.241.641.040.5
5246.045.344.643.843.242.541.841.240.640.1
5345.845.144.343.642.942.241.540.940.339.7
5445.644.844.143.342.641.941.240.539.939.3
5545.544.743.943.142.441.640.940.239.638.9
5645.344.543.742.942.141.440.740.039.338.6
5745.144.343.542.741.941.240.439.739.038.3
5845.044.243.342.541.740.940.239.438.738.0
5944.944.043.242.441.540.740.039.238.537.8
6044.743.943.042.241.440.639.839.038.237.5
6144.643.842.942.141.240.439.638.838.037.3
6244.543.742.841.941.140.339.438.637.837.1
6344.543.642.741.841.040.139.338.537.736.9
6444.443.542.641.740.840.039.238.337.536.7
6544.343.442.541.640.739.939.038.237.436.6
6644.243.342.441.540.639.838.938.137.236.4
6744.243.342.341.440.639.738.838.037.136.3
6844.143.242.341.440.539.638.737.937.036.2
6944.143.142.241.340.439.538.637.836.936.0
7044.043.142.241.340.339.438.637.736.835.9
7144.043.042.141.240.339.438.537.636.735.9
7243.943.042.141.140.239.338.437.536.635.8
7343.943.042.041.140.239.338.437.536.635.7
7443.942.942.041.140.139.238.337.436.535.6
7543.842.942.041.040.139.238.337.436.535.6
7643.842.941.941.040.139.138.237.336.435.5
7743.842.941.941.040.039.138.237.336.435.5
7843.842.841.940.940.039.138.237.236.335.4
7943.842.841.940.940.039.138.137.236.335.4
8043.742.841.840.940.039.038.137.236.335.4
8143.742.841.840.939.939.038.137.236.235.3
8243.742.841.840.939.939.038.137.136.235.3
8343.742.841.840.939.939.038.037.136.235.3
8443.742.741.840.839.939.038.037.136.235.3
8543.742.741.840.839.938.938.037.136.235.2
8643.742.741.840.839.938.938.037.136.135.2
8743.742.741.840.839.938.938.037.036.135.2
8843.742.741.840.839.938.938.037.036.135.2
8943.742.741.740.839.838.938.037.036.135.2
9043.742.741.740.839.838.938.037.036.135.2
9143.742.741.740.839.838.937.937.036.135.2
9243.742.741.740.839.838.937.937.036.135.1
9343.742.741.740.839.838.937.937.036.135.1
9443.742.741.740.839.838.937.937.036.135.1
9543.642.741.740.839.838.937.937.036.135.1
9643.642.741.740.839.838.937.937.036.135.1
9743.642.741.740.839.838.937.937.036.135.1
9843.642.741.740.839.838.937.937.036.035.1
9943.642.741.740.839.838.937.937.036.035.1
10043.642.741.740.839.838.937.937.036.035.1
10143.642.741.740.839.838.937.937.036.035.1
10243.642.741.740.839.838.937.937.036.035.1
10343.642.741.740.839.838.937.937.036.035.1
10443.642.741.740.839.838.837.937.036.035.1
10543.642.741.740.839.838.837.937.036.035.1
10643.642.741.740.839.838.837.937.036.035.1
10743.642.741.740.839.838.837.937.036.035.1
10843.642.741.740.839.838.837.937.036.035.1
10943.642.741.740.739.838.837.937.036.035.1
11043.642.741.740.739.838.837.937.036.035.1
11143.642.741.740.739.838.837.937.036.035.1
11243.642.741.740.739.838.837.937.036.035.1
11343.642.741.740.739.838.837.937.036.035.1
11443.642.741.740.739.838.837.937.036.035.1
115+43.642.741.740.739.838.837.937.036.035.1


Joint Life and Last Survivor Expectancy
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of their IRAs)
AGES 50 51 52 53 54 55 56 57 58 59
5040.440.039.539.138.738.338.037.637.337.1
5140.039.539.038.538.137.737.437.036.736.4
5239.539.038.538.037.637.236.836.436.035.7
5339.138.538.037.537.136.636.235.835.435.1
5438.738.137.637.136.636.135.735.234.834.5
5538.337.737.236.636.135.635.134.734.333.9
5638.037.436.836.235.735.134.734.233.733.3
5737.637.036.435.835.234.734.233.733.232.8
5837.336.736.035.434.834.333.733.232.832.3
5937.136.435.735.134.533.933.332.832.331.8
6036.836.135.434.834.133.532.932.431.931.3
6136.635.835.134.533.833.232.632.031.430.9
6236.335.634.934.233.532.932.231.631.130.5
6336.135.434.633.933.232.631.931.330.730.1
6435.935.234.433.733.032.331.631.030.429.8
6535.835.034.233.532.732.031.430.730.029.4
6635.634.834.033.332.531.831.130.429.829.1
6735.534.733.933.132.331.630.930.229.528.8
6835.334.533.732.932.131.430.729.929.228.6
6935.234.433.632.832.031.230.529.729.028.3
7035.134.333.432.631.831.130.329.528.828.1
7135.034.233.332.531.730.930.129.428.627.9
7234.934.133.232.431.630.830.029.228.427.7
7334.834.033.132.331.530.629.829.128.327.5
7434.833.933.032.231.430.529.728.928.127.4
7534.733.833.032.131.330.429.628.828.027.2
7634.633.832.932.031.230.329.528.727.927.1
7734.633.732.832.031.130.329.428.627.827.0
7834.533.632.831.931.030.229.328.527.726.9
7934.533.632.731.831.030.129.328.427.626.8
8034.533.632.731.830.930.129.228.427.526.7
8134.433.532.631.830.930.029.228.327.526.6
8234.433.532.631.730.830.029.128.327.426.6
8334.433.532.631.730.829.929.128.227.426.5
8434.333.432.531.730.829.929.028.227.326.5
8534.333.432.531.630.729.929.028.127.326.4
8634.333.432.531.630.729.829.028.127.226.4
8734.333.432.531.630.729.828.928.127.226.4
8834.333.432.531.630.729.828.928.027.226.3
8934.333.332.431.530.729.828.928.027.226.3
9034.233.332.431.530.629.828.928.027.126.3
9134.233.332.431.530.629.728.928.027.126.3
9234.233.332.431.530.629.728.828.027.126.2
9334.233.332.431.530.629.728.828.027.126.2
9434.233.332.431.530.629.728.827.927.126.2
9534.233.332.431.530.629.728.827.927.126.2
9634.233.332.431.530.629.728.827.927.026.2
9734.233.332.431.530.629.728.827.927.026.2
9834.233.332.431.530.629.728.827.927.026.2
9934.233.332.431.530.629.728.827.927.026.2
10034.233.332.431.530.629.728.827.927.026.1
10134.233.332.431.530.629.728.827.927.026.1
10234.233.332.431.430.529.728.827.927.026.1
10334.233.332.431.430.529.728.827.927.026.1
10434.233.332.431.430.529.628.827.927.026.1
10534.233.332.331.430.529.628.827.927.026.1
10634.233.332.331.430.529.628.827.927.026.1
10734.233.332.331.430.529.628.827.927.026.1
10834.233.332.331.430.529.628.827.927.026.1
10934.233.332.331.430.529.628.727.927.026.1
11034.233.332.331.430.529.628.727.927.026.1
11134.233.332.331.430.529.628.727.927.026.1
11234.233.332.331.430.529.628.727.927.026.1
11334.233.332.331.430.529.628.727.927.026.1
11434.233.332.331.430.529.628.727.927.026.1
115+34.233.332.331.430.529.628.727.927.026.1


Joint Life and Last Survivor Expectancy
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of their IRAs)
AGES 60 61 62 63 64 65 66 67 68 69
6030.930.430.029.629.228.828.528.227.927.6
6130.429.929.529.028.628.327.927.627.327.0
6230.029.529.028.528.127.727.327.026.726.4
6329.629.028.528.127.627.226.826.426.125.7
6429.228.628.127.627.126.726.325.925.525.2
6528.828.327.727.226.726.225.825.425.024.6
6628.527.927.326.826.325.825.324.924.524.1
6728.227.627.026.425.925.424.924.424.023.6
6827.927.326.726.125.525.024.524.023.523.1
6927.627.026.425.725.224.624.123.623.122.6
7027.426.726.125.424.824.323.723.222.722.2
7127.226.525.825.224.523.923.422.822.321.8
7227.026.325.624.924.323.723.122.522.021.4
7326.826.125.424.724.023.422.822.221.621.1
7426.625.925.224.523.823.122.521.921.320.8
7526.525.725.024.323.622.922.321.621.020.5
7626.325.624.824.123.422.722.021.420.820.2
7726.225.424.723.923.222.521.821.220.619.9
7826.125.324.623.823.122.421.721.020.319.7
7926.025.224.423.722.922.221.520.820.119.5
8025.925.124.323.622.822.121.320.620.019.3
8125.825.024.223.422.721.921.220.519.819.1
8225.824.924.123.422.621.821.120.419.719.0
8325.724.924.123.322.521.721.020.219.518.8
8425.624.824.023.222.421.620.920.119.418.7
8525.624.823.923.122.321.620.820.119.318.6
8625.524.723.923.122.321.520.720.019.218.5
8725.524.723.823.022.221.420.719.919.218.4
8825.524.623.823.022.221.420.619.819.118.3
8925.424.623.822.922.121.320.519.819.018.3
9025.424.623.722.922.121.320.519.719.018.2
9125.424.523.722.922.121.320.519.718.918.2
9225.424.523.722.922.021.220.419.618.918.1
9325.424.523.722.822.021.220.419.618.818.1
9425.324.523.622.822.021.220.419.618.818.0
9525.324.523.622.822.021.120.319.618.818.0
9625.324.523.622.821.921.120.319.518.818.0
9725.324.523.622.821.921.120.319.518.718.0
9825.324.423.622.821.921.120.319.518.717.9
9925.324.423.622.721.921.120.319.518.717.9
10025.324.423.622.721.921.120.319.518.717.9
10125.324.423.622.721.921.120.219.418.717.9
10225.324.423.622.721.921.120.219.418.617.9
10325.324.423.622.721.921.020.219.418.617.9
10425.324.423.522.721.921.020.219.418.617.8
10525.324.423.522.721.921.020.219.418.617.8
10625.324.423.522.721.921.020.219.418.617.8
10725.224.423.522.721.821.020.219.418.617.8
10825.224.423.522.721.821.020.219.418.617.8
10925.224.423.522.721.821.020.219.418.617.8
11025.224.423.522.721.821.020.219.418.617.8
11125.224.423.522.721.821.020.219.418.617.8
11225.224.423.522.721.821.020.219.418.617.8
11325.224.423.522.721.821.020.219.418.617.8
11425.224.423.522.721.821.020.219.418.617.8
115+25.224.423.522.721.821.020.219.418.617.8


Joint Life and Last Survivor Expectancy
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of their IRAs)
AGES 70 71 72 73 74 75 76 77 78 79
7021.821.320.920.620.219.919.619.419.118.9
7121.320.920.520.119.719.419.118.818.518.3
7220.920.520.019.619.318.918.618.318.017.7
7320.620.119.619.218.818.418.117.817.517.2
7420.219.719.318.818.418.017.617.317.016.7
7519.919.418.918.418.017.617.216.816.516.2
7619.619.118.618.117.617.216.816.416.015.7
7719.418.818.317.817.316.816.416.015.615.3
7819.118.518.017.517.016.516.015.615.214.9
7918.918.317.717.216.716.215.715.314.914.5
8018.718.117.516.916.415.915.415.014.514.1
8118.517.917.316.716.215.615.114.714.213.8
8218.317.717.116.515.915.414.914.413.913.5
8318.217.516.916.315.715.214.714.213.713.2
8418.017.416.716.115.515.014.413.913.413.0
8517.917.316.616.015.414.814.313.713.212.8
8617.817.116.515.815.214.614.113.513.012.5
8717.717.016.415.715.114.513.913.412.912.4
8817.616.916.315.615.014.413.813.212.712.2
8917.616.916.215.514.914.313.713.112.612.0
9017.516.816.115.414.814.213.613.012.411.9
9117.416.716.015.414.714.113.512.912.311.8
9217.416.716.015.314.614.013.412.812.211.7
9317.316.615.915.214.613.913.312.712.111.6
9417.316.615.915.214.513.913.212.612.011.5
9517.316.515.815.114.513.813.212.612.011.4
9617.216.515.815.114.413.813.112.511.911.3
9717.216.515.815.114.413.713.112.511.911.3
9817.216.415.715.014.313.713.012.411.811.2
9917.216.415.715.014.313.613.012.411.811.2
10017.116.415.715.014.313.612.912.311.711.1
10117.116.415.614.914.213.612.912.311.711.1
10217.116.415.614.914.213.512.912.211.611.0
10317.116.315.614.914.213.512.912.211.611.0
10417.116.315.614.914.213.512.812.211.611.0
10517.116.315.614.914.213.512.812.211.510.9
10617.116.315.614.814.113.512.812.211.510.9
10717.016.315.614.814.113.412.812.111.510.9
10817.016.315.514.814.113.412.812.111.510.9
10917.016.315.514.814.113.412.812.111.510.9
11017.016.315.514.814.113.412.712.111.510.9
11117.016.315.514.814.113.412.712.111.510.8
11217.016.315.514.814.113.412.712.111.510.8
11317.016.315.514.814.113.412.712.111.410.8
11417.016.315.514.814.113.412.712.111.410.8
115+17.016.315.514.814.113.412.712.111.410.8


Joint Life and Last Survivor Expectancy
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of their IRAs)
AGES 80 81 82 83 84 85 86 87 88 89
8013.813.413.112.812.612.312.111.911.711.5
8113.413.112.712.412.211.911.711.411.311.1
8213.112.712.412.111.811.511.311.010.810.6
8312.812.412.111.711.411.110.910.610.410.2
8412.612.211.811.411.110.810.510.310.19.9
8512.311.911.511.110.810.510.29.99.79.5
8612.111.711.310.910.510.29.99.69.49.2
8711.911.411.010.610.39.99.69.49.18.9
8811.711.310.810.410.19.79.49.18.88.6
8911.511.110.610.29.99.59.28.98.68.3
9011.410.910.510.19.79.39.08.68.38.1
9111.310.810.39.99.59.18.88.48.17.9
9211.210.710.29.89.39.08.68.38.07.7
9311.110.610.19.69.28.88.58.17.87.5
9411.010.510.09.59.18.78.38.07.67.3
9510.910.49.99.49.08.68.27.87.57.2
9610.810.39.89.38.98.58.17.77.47.1
9710.710.29.79.28.88.48.07.67.36.9
9810.710.19.69.28.78.37.97.57.16.8
9910.610.19.69.18.68.27.87.47.06.7
10010.610.09.59.08.58.17.77.36.96.6
10110.510.09.49.08.58.07.67.26.96.5
10210.59.99.48.98.48.07.57.16.86.4
10310.49.99.48.88.47.97.57.16.76.3
10410.49.89.38.88.37.97.47.06.66.3
10510.49.89.38.88.37.87.47.06.66.2
10610.39.89.28.78.27.87.36.96.56.2
10710.39.89.28.78.27.77.36.96.56.1
10810.39.79.28.78.27.77.36.86.46.1
10910.39.79.28.78.27.77.26.86.46.0
11010.39.79.28.68.17.77.26.86.46.0
11110.39.79.18.68.17.67.26.86.36.0
11210.29.79.18.68.17.67.26.76.35.9
11310.29.79.18.68.17.67.26.76.35.9
11410.29.79.18.68.17.67.16.76.35.9
115+10.29.79.18.68.17.67.16.76.35.9


Joint Life and Last Survivor Expectancy
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of their IRAs)
AGES 90 91 92 93 94 95 96 97 98 99
90 7.87.67.47.27.16.96.86.66.56.4
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


Joint Life and Last Survivor Expectancy
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of their IRAs)
AGES 100 101 102 103 104 105 106 107 108 109
100 4.2 4.1 3.9 3.8 3.7 3.5 3.4 3.3 3.3 3.2
101 4.1 3.9 3.7 3.6 3.5 3.4 3.2 3.1 3.1 3.0
102 3.9 3.7 3.6 3.4 3.3 3.2 3.1 3.0 2.9 2.8
103 3.8 3.6 3.4 3.3 3.2 3.0 2.9 2.8 2.7 2.6
104 3.7 3.5 3.3 3.2 3.0 2.9 2.7 2.6 2.5 2.4
105 3.5 3.4 3.2 3.0 2.9 2.7 2.6 2.5 2.4 2.3
106 3.4 3.2 3.1 2.9 2.7 2.6 2.4 2.3 2.2 2.1
107 3.3 3.1 3.0 2.8 2.6 2.5 2.3 2.2 2.1 2.0
108 3.3 3.1 2.9 2.7 2.5 2.4 2.2 2.1 1.9 1.8
109 3.2 3.0 2.8 2.6 2.4 2.3 2.1 2.0 1.8 1.7
110 3.1 2.9 2.7 2.5 2.3 2.2 2.0 1.9 1.7 1.6
111 3.1 2.9 2.7 2.5 2.3 2.1 1.9 1.8 1.6 1.5
112 3.0 2.8 2.6 2.4 2.2 2.0 1.9 1.7 1.5 1.4
113 3.0 2.8 2.6 2.4 2.2 2.0 1.8 1.6 1.5 1.3
114 3.0 2.7 2.5 2.3 2.1 1.9 1.8 1.6 1.4 1.3
115+ 2.9 2.7 2.5 2.3 2.1 1.9 1.7 1.5 1.4 1.2


Joint Life and Last Survivor Expectancy
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of their IRAs)
AGES 110 111 112 113 114 115+
1101.51.41.31.21.11.1
1111.41.21.11.11.01.0
1121.31.11.01.01.01.0
1131.21.11.01.01.01.0
1141.11.01.01.01.01.0
115+1.11.01.01.01.01.0
Source: Internal Revenue Service, Supplement to Publication 590, Table 2, (Joint Life and Last Survivor Expectancy).


NOTE: ALL information contained in this site is for illustration purposes only, and by NO means should be considered individual tax or legal advice under any circumstances whatsoever!

Lynn R. Siewert AIMC
Pension Consultant |   Branch Manager
CA Insurance License #00B00579
2005 E. Evergreen Blvd
Vancouver, WA 98661
Ph: 360-750-9626

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