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 | |
6 | 87.4 | 86.8 | 86.2 | 85.6 | 85.1 | 84.5 | 84.0 | 83.5 | 83.1 | 82.6 | |
7 | 87.1 | 86.5 | 85.8 | 85.2 | 84.6 | 84.1 | 83.5 | 83.0 | 82.5 | 82.1 | |
8 | 86.8 | 86.1 | 85.5 | 84.8 | 84.2 | 83.6 | 83.1 | 82.5 | 82.0 | 81.6 | |
9 | 86.5 | 85.8 | 85.1 | 84.5 | 83.8 | 83.2 | 82.6 | 82.1 | 81.6 | 81.0 | |
10 | 86.2 | 85.5 | 84.8 | 84.1 | 83.5 | 82.8 | 82.2 | 81.6 | 81.1 | 80.6 | |
11 | 85.9 | 85.2 | 84.5 | 83.8 | 83.1 | 82.5 | 81.8 | 81.2 | 80.7 | 80.1 | |
12 | 85.7 | 84.9 | 84.2 | 83.5 | 82.8 | 82.1 | 81.5 | 80.8 | 80.2 | 79.7 | |
13 | 85.4 | 84.7 | 84.0 | 83.2 | 82.5 | 81.8 | 81.1 | 80.5 | 79.9 | 79.2 | |
14 | 85.2 | 84.5 | 83.7 | 83.0 | 82.2 | 81.5 | 80.8 | 80.1 | 79.5 | 78.9 | |
15 | 85.0 | 84.3 | 83.5 | 82.7 | 82.0 | 81.2 | 80.5 | 79.8 | 79.1 | 78.5 | |
16 | 84.9 | 84.1 | 83.3 | 82.5 | 81.7 | 81.0 | 80.2 | 79.5 | 78.8 | 78.1 | |
17 | 84.7 | 83.9 | 83.1 | 82.3 | 81.5 | 80.7 | 80.0 | 79.2 | 78.5 | 77.8 | |
18 | 84.5 | 83.7 | 82.9 | 82.1 | 81.3 | 80.5 | 79.7 | 79.0 | 78.2 | 77.5 | |
19 | 84.4 | 83.6 | 82.7 | 81.9 | 81.1 | 80.3 | 79.5 | 78.7 | 78.0 | 77.3 | |
20 | 84.3 | 83.4 | 82.6 | 81.8 | 80.9 | 80.1 | 79.3 | 78.5 | 77.7 | 77.0 | |
21 | 84.1 | 83.3 | 82.4 | 81.6 | 80.8 | 79.9 | 79.1 | 78.3 | 77.5 | 76.8 | |
22 | 84.0 | 83.2 | 82.3 | 81.5 | 80.6 | 79.8 | 78.9 | 78.1 | 77.3 | 76.5 | |
23 | 83.9 | 83.1 | 82.2 | 81.3 | 80.5 | 79.6 | 78.8 | 77.9 | 77.1 | 76.3 | |
24 | 83.8 | 83.0 | 82.1 | 81.2 | 80.3 | 79.5 | 78.6 | 77.8 | 76.9 | 76.1 | |
25 | 83.7 | 82.9 | 82.0 | 81.1 | 80.2 | 79.3 | 78.5 | 77.6 | 76.8 | 75.9 | |
26 | 83.6 | 82.8 | 81.9 | 81.0 | 80.1 | 79.2 | 78.3 | 77.5 | 76.6 | 75.8 | |
27 | 83.6 | 82.7 | 81.8 | 80.9 | 80.0 | 79.1 | 78.2 | 77.4 | 76.5 | 75.6 | |
28 | 83.5 | 82.6 | 81.7 | 80.8 | 79.9 | 79.0 | 78.1 | 77.2 | 76.4 | 75.5 | |
29 | 83.4 | 82.6 | 81.6 | 80.7 | 79.8 | 78.9 | 78.0 | 77.1 | 76.2 | 75.4 | |
30 | 83.4 | 82.5 | 81.6 | 80.7 | 79.7 | 78.8 | 77.9 | 77.0 | 76.1 | 75.2 | |
31 | 83.3 | 82.4 | 81.5 | 80.6 | 79.7 | 78.8 | 77.8 | 76.9 | 76.0 | 75.1 | |
32 | 83.3 | 82.4 | 81.5 | 80.5 | 79.6 | 78.7 | 77.8 | 76.8 | 75.9 | 75.0 | |
33 | 83.2 | 82.3 | 81.4 | 80.5 | 79.5 | 78.6 | 77.7 | 76.8 | 75.9 | 74.9 | |
34 | 83.2 | 82.3 | 81.3 | 80.4 | 79.5 | 78.5 | 77.6 | 76.7 | 75.8 | 74.9 | |
35 | 83.1 | 82.2 | 81.3 | 80.4 | 79.4 | 78.5 | 77.6 | 76.6 | 75.7 | 74.8 | |
36 | 83.1 | 82.2 | 81.3 | 80.3 | 79.4 | 78.4 | 77.5 | 76.6 | 75.6 | 74.7 | |
37 | 83.0 | 82.2 | 81.2 | 80.3 | 79.3 | 78.4 | 77.4 | 76.5 | 75.6 | 74.6 | |
38 | 83.0 | 82.1 | 81.2 | 80.2 | 79.3 | 78.3 | 77.4 | 76.4 | 75.5 | 74.6 | |
39 | 83.0 | 82.1 | 81.1 | 80.2 | 79.2 | 78.3 | 77.3 | 76.4 | 75.5 | 74.5 | |
40 | 82.9 | 82.1 | 81.1 | 80.2 | 79.2 | 78.3 | 77.3 | 76.4 | 75.4 | 74.5 | |
41 | 82.9 | 82.0 | 81.1 | 80.1 | 79.2 | 78.2 | 77.3 | 76.3 | 75.4 | 74.4 | |
42 | 82.9 | 82.0 | 81.1 | 80.1 | 79.1 | 78.2 | 77.2 | 76.3 | 75.3 | 74.4 | |
43 | 82.9 | 82.0 | 81.0 | 80.1 | 79.1 | 78.2 | 77.2 | 76.2 | 75.3 | 74.3 | |
44 | 82.8 | 81.9 | 81.0 | 80.0 | 79.1 | 78.1 | 77.2 | 76.2 | 75.2 | 74.3 | |
45 | 82.8 | 81.9 | 81.0 | 80.0 | 79.1 | 78.1 | 77.1 | 76.2 | 75.2 | 74.3 | |
46 | 82.8 | 81.9 | 81.0 | 80.0 | 79.0 | 78.1 | 77.1 | 76.1 | 75.2 | 74.2 | |
47 | 82.8 | 81.9 | 80.9 | 80.0 | 79.0 | 78.0 | 77.1 | 76.1 | 75.2 | 74.2 | |
48 | 82.8 | 81.9 | 80.9 | 80.0 | 79.0 | 78.0 | 77.1 | 76.1 | 75.1 | 74.2 | |
49 | 82.7 | 81.8 | 80.9 | 79.9 | 79.0 | 78.0 | 77.0 | 76.1 | 75.1 | 74.1 | |
50 | 82.7 | 81.8 | 80.9 | 79.9 | 79.0 | 78.0 | 77.0 | 76.0 | 75.1 | 74.1 | |
51 | 82.7 | 81.8 | 80.9 | 79.9 | 78.9 | 78.0 | 77.0 | 76.0 | 75.1 | 74.1 | |
52 | 82.7 | 81.8 | 80.9 | 79.9 | 78.9 | 78.0 | 77.0 | 76.0 | 75.0 | 74.1 | |
53 | 82.7 | 81.8 | 80.8 | 79.9 | 78.9 | 77.9 | 77.0 | 76.0 | 75.0 | 74.0 | |
54 | 82.7 | 81.8 | 80.8 | 79.9 | 78.9 | 77.9 | 76.9 | 76.0 | 75.0 | 74.0 | |
55 | 82.6 | 81.8 | 80.8 | 79.8 | 78.9 | 77.9 | 76.9 | 76.0 | 75.0 | 74.0 | |
56 | 82.6 | 81.7 | 80.8 | 79.8 | 78.9 | 77.9 | 76.9 | 75.9 | 75.0 | 74.0 | |
57 | 82.6 | 81.7 | 80.8 | 79.8 | 78.9 | 77.9 | 76.9 | 75.9 | 75.0 | 74.0 | |
58 | 82.6 | 81.7 | 80.8 | 79.8 | 78.8 | 77.9 | 76.9 | 75.9 | 74.9 | 74.0 | |
59 | 82.6 | 81.7 | 80.8 | 79.8 | 78.8 | 77.9 | 76.9 | 75.9 | 74.9 | 74.0 | |
60 | 82.6 | 81.7 | 80.8 | 79.8 | 78.8 | 77.8 | 76.9 | 75.9 | 74.9 | 73.9 | |
61 | 82.6 | 81.7 | 80.8 | 79.8 | 78.8 | 77.8 | 76.9 | 75.9 | 74.9 | 73.9 | |
62 | 82.6 | 81.7 | 80.7 | 79.8 | 78.8 | 77.8 | 76.9 | 75.9 | 74.9 | 73.9 | |
63 | 82.6 | 81.7 | 80.7 | 79.8 | 78.8 | 77.8 | 76.8 | 75.9 | 74.9 | 73.9 | |
64 | 82.5 | 81.7 | 80.7 | 79.8 | 78.8 | 77.8 | 76.8 | 75.9 | 74.9 | 73.9 | |
65 | 82.5 | 81.7 | 80.7 | 79.8 | 78.8 | 77.8 | 76.8 | 75.8 | 74.9 | 73.9 | |
66 | 82.5 | 81.7 | 80.7 | 79.7 | 78.8 | 77.8 | 76.8 | 75.8 | 74.9 | 73.9 | |
67 | 82.5 | 81.7 | 80.7 | 79.7 | 78.8 | 77.8 | 76.8 | 75.8 | 74.9 | 73.9 | |
68 | 82.5 | 81.6 | 80.7 | 79.7 | 78.8 | 77.8 | 76.8 | 75.8 | 74.8 | 73.9 | |
69 | 82.5 | 81.6 | 80.7 | 79.7 | 78.8 | 77.8 | 76.8 | 75.8 | 74.8 | 73.9 | |
70 | 82.5 | 81.6 | 80.7 | 79.7 | 78.8 | 77.8 | 76.8 | 75.8 | 74.8 | 73.9 | |
71 | 82.5 | 81.6 | 80.7 | 79.7 | 78.7 | 77.8 | 76.8 | 75.8 | 74.8 | 73.8 | |
72 | 82.5 | 81.6 | 80.7 | 79.7 | 78.7 | 77.8 | 76.8 | 75.8 | 74.8 | 73.8 | |
73 | 82.5 | 81.6 | 80.7 | 79.7 | 78.7 | 77.8 | 76.8 | 75.8 | 74.8 | 73.8 | |
74 | 82.5 | 81.6 | 80.7 | 79.7 | 78.7 | 77.8 | 76.8 | 75.8 | 74.8 | 73.8 | |
75 | 82.5 | 81.6 | 80.7 | 79.7 | 78.7 | 77.8 | 76.8 | 75.8 | 74.8 | 73.8 | |
76 | 82.5 | 81.6 | 80.7 | 79.7 | 78.7 | 77.8 | 76.8 | 75.8 | 74.8 | 73.8 | |
77 | 82.5 | 81.6 | 80.7 | 79.7 | 78.7 | 77.7 | 76.8 | 75.8 | 74.8 | 73.8 | |
78 | 82.5 | 81.6 | 80.7 | 79.7 | 78.7 | 77.7 | 76.8 | 75.8 | 74.8 | 73.8 | |
79 | 82.5 | 81.6 | 80.7 | 79.7 | 78.7 | 77.7 | 76.8 | 75.8 | 74.8 | 73.8 | |
80 | 82.5 | 81.6 | 80.7 | 79.7 | 78.7 | 77.7 | 76.8 | 75.8 | 74.8 | 73.8 | |
81 | 82.4 | 81.6 | 80.7 | 79.7 | 78.7 | 77.7 | 76.8 | 75.8 | 74.8 | 73.8 | |
82 | 82.4 | 81.6 | 80.7 | 79.7 | 78.7 | 77.7 | 76.8 | 75.8 | 74.8 | 73.8 | |
83 | 82.4 | 81.6 | 80.7 | 79.7 | 78.7 | 77.7 | 76.8 | 75.8 | 74.8 | 73.8 | |
84 | 82.4 | 81.6 | 80.7 | 79.7 | 78.7 | 77.7 | 76.8 | 75.8 | 74.8 | 73.8 | |
85 | 82.4 | 81.6 | 80.6 | 79.7 | 78.7 | 77.7 | 76.8 | 75.8 | 74.8 | 73.8 | |
86 | 82.4 | 81.6 | 80.6 | 79.7 | 78.7 | 77.7 | 76.7 | 75.8 | 74.8 | 73.8 | |
87 | 82.4 | 81.6 | 80.6 | 79.7 | 78.7 | 77.7 | 76.7 | 75.8 | 74.8 | 73.8 | |
88 | 82.4 | 81.6 | 80.6 | 79.7 | 78.7 | 77.7 | 76.7 | 75.8 | 74.8 | 73.8 | |
89 | 82.4 | 81.6 | 80.6 | 79.7 | 78.7 | 77.7 | 76.7 | 75.8 | 74.8 | 73.8 | |
90 | 82.4 | 81.6 | 80.6 | 79.7 | 78.7 | 77.7 | 76.7 | 75.8 | 74.8 | 73.8 | |
91 | 82.4 | 81.6 | 80.6 | 79.7 | 78.7 | 77.7 | 76.7 | 75.8 | 74.8 | 73.8 | |
92 | 82.4 | 81.6 | 80.6 | 79.7 | 78.7 | 77.7 | 76.7 | 75.8 | 74.8 | 73.8 | |
93 | 82.4 | 81.6 | 80.6 | 79.7 | 78.7 | 77.7 | 76.7 | 75.8 | 74.8 | 73.8 | |
94 | 82.4 | 81.6 | 80.6 | 79.7 | 78.7 | 77.7 | 76.7 | 75.8 | 74.8 | 73.8 | |
95 | 82.4 | 81.6 | 80.6 | 79.7 | 78.7 | 77.7 | 76.7 | 75.8 | 74.8 | 73.8 | |
96 | 82.4 | 81.6 | 80.6 | 79.7 | 78.7 | 77.7 | 76.7 | 75.8 | 74.8 | 73.8 | |
97 | 82.4 | 81.6 | 80.6 | 79.7 | 78.7 | 77.7 | 76.7 | 75.8 | 74.8 | 73.8 | |
98 | 82.4 | 81.6 | 80.6 | 79.7 | 78.7 | 77.7 | 76.7 | 75.8 | 74.8 | 73.8 | |
99 | 82.4 | 81.6 | 80.6 | 79.7 | 78.7 | 77.7 | 76.7 | 75.8 | 74.8 | 73.8 | |
100 | 82.4 | 81.6 | 80.6 | 79.7 | 78.7 | 77.7 | 76.7 | 75.8 | 74.8 | 73.8 | |
101 | 82.4 | 81.6 | 80.6 | 79.7 | 78.7 | 77.7 | 76.7 | 75.8 | 74.8 | 73.8 | |
102 | 82.4 | 81.6 | 80.6 | 79.7 | 78.7 | 77.7 | 76.7 | 75.8 | 74.8 | 73.8 | |
103 | 82.4 | 81.6 | 80.6 | 79.7 | 78.7 | 77.7 | 76.7 | 75.8 | 74.8 | 73.8 | |
104 | 82.4 | 81.6 | 80.6 | 79.7 | 78.7 | 77.7 | 76.7 | 75.8 | 74.8 | 73.8 | |
105 | 82.4 | 81.6 | 80.6 | 79.7 | 78.7 | 77.7 | 76.7 | 75.8 | 74.8 | 73.8 | |
106 | 82.4 | 81.6 | 80.6 | 79.7 | 78.7 | 77.7 | 76.7 | 75.8 | 74.8 | 73.8 | |
107 | 82.4 | 81.6 | 80.6 | 79.7 | 78.7 | 77.7 | 76.7 | 75.8 | 74.8 | 73.8 | |
108 | 82.4 | 81.6 | 80.6 | 79.7 | 78.7 | 77.7 | 76.7 | 75.8 | 74.8 | 73.8 | |
109 | 82.4 | 81.6 | 80.6 | 79.7 | 78.7 | 77.7 | 76.7 | 75.8 | 74.8 | 73.8 | |
110 | 82.4 | 81.6 | 80.6 | 79.7 | 78.7 | 77.7 | 76.7 | 75.8 | 74.8 | 73.8 | |
111 | 82.4 | 81.6 | 80.6 | 79.7 | 78.7 | 77.7 | 76.7 | 75.8 | 74.8 | 73.8 | |
112 | 82.4 | 81.6 | 80.6 | 79.7 | 78.7 | 77.7 | 76.7 | 75.8 | 74.8 | 73.8 | |
113 | 82.4 | 81.6 | 80.6 | 79.7 | 78.7 | 77.7 | 76.7 | 75.8 | 74.8 | 73.8 | |
114 | 82.4 | 81.6 | 80.6 | 79.7 | 78.7 | 77.7 | 76.7 | 75.8 | 74.8 | 73.8 | |
115+ | 82.4 | 81.6 | 80.6 | 79.7 | 78.7 | 77.7 | 76.7 | 75.8 | 74.8 | 73.8 |
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 | |
10 | 80.0 | 79.6 | 79.1 | 78.7 | 78.2 | 77.9 | 77.5 | 77.2 | 76.8 | 76.5 | |
11 | 79.6 | 79.0 | 78.6 | 78.1 | 77.7 | 77.3 | 76.9 | 76.5 | 76.2 | 75.8 | |
12 | 79.1 | 78.6 | 78.1 | 77.6 | 77.1 | 76.7 | 76.3 | 75.9 | 75.5 | 75.2 | |
13 | 78.7 | 78.1 | 77.6 | 77.1 | 76.6 | 76.1 | 75.7 | 75.3 | 74.9 | 74.5 | |
14 | 78.2 | 77.7 | 77.1 | 76.6 | 76.1 | 75.6 | 75.1 | 74.7 | 74.3 | 73.9 | |
15 | 77.9 | 77.3 | 76.7 | 76.1 | 75.6 | 75.1 | 74.6 | 74.1 | 73.7 | 73.3 | |
16 | 77.5 | 76.9 | 76.3 | 75.7 | 75.1 | 74.6 | 74.1 | 73.6 | 73.1 | 72.7 | |
17 | 77.2 | 76.5 | 75.9 | 75.3 | 74.7 | 74.1 | 73.6 | 73.1 | 72.6 | 72.1 | |
18 | 76.8 | 76.2 | 75.5 | 74.9 | 74.3 | 73.7 | 73.1 | 72.6 | 72.1 | 71.6 | |
19 | 76.5 | 75.8 | 75.2 | 74.5 | 73.9 | 73.3 | 72.7 | 72.1 | 71.6 | 71.1 | |
20 | 76.3 | 75.5 | 74.8 | 74.2 | 73.5 | 72.9 | 72.3 | 71.7 | 71.1 | 70.6 | |
21 | 76.0 | 75.3 | 74.5 | 73.8 | 73.2 | 72.5 | 71.9 | 71.3 | 70.7 | 70.1 | |
22 | 75.8 | 75.0 | 74.3 | 73.5 | 72.9 | 72.2 | 71.5 | 70.9 | 70.3 | 69.7 | |
23 | 75.5 | 74.8 | 74.0 | 73.3 | 72.6 | 71.9 | 71.2 | 70.5 | 69.9 | 69.3 | |
24 | 75.3 | 74.5 | 73.8 | 73.0 | 72.3 | 71.6 | 70.9 | 70.2 | 69.5 | 68.9 | |
25 | 75.1 | 74.3 | 73.5 | 72.8 | 72.0 | 71.3 | 70.6 | 69.9 | 69.2 | 68.5 | |
26 | 75.0 | 74.1 | 73.3 | 72.5 | 71.8 | 71.0 | 70.3 | 69.6 | 68.9 | 68.2 | |
27 | 74.8 | 74.0 | 73.1 | 72.3 | 71.6 | 70.8 | 70.0 | 69.3 | 68.6 | 67.9 | |
28 | 74.6 | 73.8 | 73.0 | 72.2 | 71.3 | 70.6 | 69.8 | 69.0 | 68.3 | 67.6 | |
29 | 74.5 | 73.6 | 72.8 | 72.0 | 71.2 | 70.4 | 69.6 | 68.8 | 68.0 | 67.3 | |
30 | 74.4 | 73.5 | 72.7 | 71.8 | 71.0 | 70.2 | 69.4 | 68.6 | 67.8 | 67.1 | |
31 | 74.3 | 73.4 | 72.5 | 71.7 | 70.8 | 70.0 | 69.2 | 68.4 | 67.6 | 66.8 | |
32 | 74.1 | 73.3 | 72.4 | 71.5 | 70.7 | 69.8 | 69.0 | 68.2 | 67.4 | 66.6 | |
33 | 74.0 | 73.2 | 72.3 | 71.4 | 70.5 | 69.7 | 68.8 | 68.0 | 67.2 | 66.4 | |
34 | 73.9 | 73.0 | 72.2 | 71.3 | 70.4 | 69.5 | 68.7 | 67.8 | 67.0 | 66.2 | |
35 | 73.9 | 73.0 | 72.1 | 71.2 | 70.3 | 69.4 | 68.5 | 67.7 | 66.8 | 66.0 | |
36 | 73.8 | 72.9 | 72.0 | 71.1 | 70.2 | 69.3 | 68.4 | 67.6 | 66.7 | 65.9 | |
37 | 73.7 | 72.8 | 71.9 | 71.0 | 70.1 | 69.2 | 68.3 | 67.4 | 66.6 | 65.7 | |
38 | 73.6 | 72.7 | 71.8 | 70.9 | 70.0 | 69.1 | 68.2 | 67.3 | 66.4 | 65.6 | |
39 | 73.6 | 72.7 | 71.7 | 70.8 | 69.9 | 69.0 | 68.1 | 67.2 | 66.3 | 65.4 | |
40 | 73.5 | 72.6 | 71.7 | 70.7 | 69.8 | 68.9 | 68.0 | 67.1 | 66.2 | 65.3 | |
41 | 73.5 | 72.5 | 71.6 | 70.7 | 69.7 | 68.8 | 67.9 | 67.0 | 66.1 | 65.2 | |
42 | 73.4 | 72.5 | 71.5 | 70.6 | 69.7 | 68.8 | 67.8 | 66.9 | 66.0 | 65.1 | |
43 | 73.4 | 72.4 | 71.5 | 70.6 | 69.6 | 68.7 | 67.8 | 66.8 | 65.9 | 65.0 | |
44 | 73.3 | 72.4 | 71.4 | 70.5 | 69.6 | 68.6 | 67.7 | 66.8 | 65.9 | 64.9 | |
45 | 73.3 | 72.3 | 71.4 | 70.5 | 69.5 | 68.6 | 67.6 | 66.7 | 65.8 | 64.9 | |
46 | 73.3 | 72.3 | 71.4 | 70.4 | 69.5 | 68.5 | 67.6 | 66.6 | 65.7 | 64.8 | |
47 | 73.2 | 72.3 | 71.3 | 70.4 | 69.4 | 68.5 | 67.5 | 66.6 | 65.7 | 64.7 | |
48 | 73.2 | 72.2 | 71.3 | 70.3 | 69.4 | 68.4 | 67.5 | 66.5 | 65.6 | 64.7 | |
49 | 73.2 | 72.2 | 71.2 | 70.3 | 69.3 | 68.4 | 67.4 | 66.5 | 65.6 | 64.6 | |
50 | 73.1 | 72.2 | 71.2 | 70.3 | 69.3 | 68.4 | 67.4 | 66.5 | 65.5 | 64.6 | |
51 | 73.1 | 72.2 | 71.2 | 70.2 | 69.3 | 68.3 | 67.4 | 66.4 | 65.5 | 64.5 | |
52 | 73.1 | 72.1 | 71.2 | 70.2 | 69.2 | 68.3 | 67.3 | 66.4 | 65.4 | 64.5 | |
53 | 73.1 | 72.1 | 71.1 | 70.2 | 69.2 | 68.3 | 67.3 | 66.3 | 65.4 | 64.4 | |
54 | 73.1 | 72.1 | 71.1 | 70.2 | 69.2 | 68.2 | 67.3 | 66.3 | 65.4 | 64.4 | |
55 | 73.0 | 72.1 | 71.1 | 70.1 | 69.2 | 68.2 | 67.2 | 66.3 | 65.3 | 64.4 | |
56 | 73.0 | 72.1 | 71.1 | 70.1 | 69.1 | 68.2 | 67.2 | 66.3 | 65.3 | 64.3 | |
57 | 73.0 | 72.0 | 71.1 | 70.1 | 69.1 | 68.2 | 67.2 | 66.2 | 65.3 | 64.3 | |
58 | 73.0 | 72.0 | 71.0 | 70.1 | 69.1 | 68.1 | 67.2 | 66.2 | 65.2 | 64.3 | |
59 | 73.0 | 72.0 | 71.0 | 70.1 | 69.1 | 68.1 | 67.2 | 66.2 | 65.2 | 64.3 | |
60 | 73.0 | 72.0 | 71.0 | 70.0 | 69.1 | 68.1 | 67.1 | 66.2 | 65.2 | 64.2 | |
61 | 73.0 | 72.0 | 71.0 | 70.0 | 69.1 | 68.1 | 67.1 | 66.2 | 65.2 | 64.2 | |
62 | 72.9 | 72.0 | 71.0 | 70.0 | 69.0 | 68.1 | 67.1 | 66.1 | 65.2 | 64.2 | |
63 | 72.9 | 72.0 | 71.0 | 70.0 | 69.0 | 68.1 | 67.1 | 66.1 | 65.2 | 64.2 | |
64 | 72.9 | 71.9 | 71.0 | 70.0 | 69.0 | 68.0 | 67.1 | 66.1 | 65.1 | 64.2 | |
65 | 72.9 | 71.9 | 71.0 | 70.0 | 69.0 | 68.0 | 67.1 | 66.1 | 65.1 | 64.2 | |
66 | 72.9 | 71.9 | 70.9 | 70.0 | 69.0 | 68.0 | 67.1 | 66.1 | 65.1 | 64.1 | |
67 | 72.9 | 71.9 | 70.9 | 70.0 | 69.0 | 68.0 | 67.0 | 66.1 | 65.1 | 64.1 | |
68 | 72.9 | 71.9 | 70.9 | 70.0 | 69.0 | 68.0 | 67.0 | 66.1 | 65.1 | 64.1 | |
69 | 72.9 | 71.9 | 70.9 | 69.9 | 69.0 | 68.0 | 67.0 | 66.1 | 65.1 | 64.1 | |
70 | 72.9 | 71.9 | 70.9 | 69.9 | 69.0 | 68.0 | 67.0 | 66.0 | 65.1 | 64.1 | |
71 | 72.9 | 71.9 | 70.9 | 69.9 | 69.0 | 68.0 | 67.0 | 66.0 | 65.1 | 64.1 | |
72 | 72.9 | 71.9 | 70.9 | 69.9 | 69.0 | 68.0 | 67.0 | 66.0 | 65.1 | 64.1 | |
73 | 72.9 | 71.9 | 70.9 | 69.9 | 68.9 | 68.0 | 67.0 | 66.0 | 65.0 | 64.1 | |
74 | 72.9 | 71.9 | 70.9 | 69.9 | 68.9 | 68.0 | 67.0 | 66.0 | 65.0 | 64.1 | |
75 | 72.8 | 71.9 | 70.9 | 69.9 | 68.9 | 68.0 | 67.0 | 66.0 | 65.0 | 64.1 | |
76 | 72.8 | 71.9 | 70.9 | 69.9 | 68.9 | 68.0 | 67.0 | 66.0 | 65.0 | 64.1 | |
77 | 72.8 | 71.9 | 70.9 | 69.9 | 68.9 | 68.0 | 67.0 | 66.0 | 65.0 | 64.1 | |
78 | 72.8 | 71.9 | 70.9 | 69.9 | 68.9 | 67.9 | 67.0 | 66.0 | 65.0 | 64.0 | |
79 | 72.8 | 71.9 | 70.9 | 69.9 | 68.9 | 67.9 | 67.0 | 66.0 | 65.0 | 64.0 | |
80 | 72.8 | 71.9 | 70.9 | 69.9 | 68.9 | 67.9 | 67.0 | 66.0 | 65.0 | 64.0 | |
81 | 72.8 | 71.8 | 70.9 | 69.9 | 68.9 | 67.9 | 67.0 | 66.0 | 65.0 | 64.0 | |
82 | 72.8 | 71.8 | 70.9 | 69.9 | 68.9 | 67.9 | 67.0 | 66.0 | 65.0 | 64.0 | |
83 | 72.8 | 71.8 | 70.9 | 69.9 | 68.9 | 67.9 | 67.0 | 66.0 | 65.0 | 64.0 | |
84 | 72.8 | 71.8 | 70.9 | 69.9 | 68.9 | 67.9 | 67.0 | 66.0 | 65.0 | 64.0 | |
85 | 72.8 | 71.8 | 70.9 | 69.9 | 68.9 | 67.9 | 66.9 | 66.0 | 65.0 | 64.0 | |
86 | 72.8 | 71.8 | 70.9 | 69.9 | 68.9 | 67.9 | 66.9 | 66.0 | 65.0 | 64.0 | |
87 | 72.8 | 71.8 | 70.9 | 69.9 | 68.9 | 67.9 | 66.9 | 66.0 | 65.0 | 64.0 | |
88 | 72.8 | 71.8 | 70.9 | 69.9 | 68.9 | 67.9 | 66.9 | 66.0 | 65.0 | 64.0 | |
89 | 72.8 | 71.8 | 70.9 | 69.9 | 68.9 | 67.9 | 66.9 | 66.0 | 65.0 | 64.0 | |
90 | 72.8 | 71.8 | 70.9 | 69.9 | 68.9 | 67.9 | 66.9 | 66.0 | 65.0 | 64.0 | |
91 | 72.8 | 71.8 | 70.9 | 69.9 | 68.9 | 67.9 | 66.9 | 66.0 | 65.0 | 64.0 | |
92 | 72.8 | 71.8 | 70.9 | 69.9 | 68.9 | 67.9 | 66.9 | 66.0 | 65.0 | 64.0 | |
93 | 72.8 | 71.8 | 70.9 | 69.9 | 68.9 | 67.9 | 66.9 | 66.0 | 65.0 | 64.0 | |
94 | 72.8 | 71.8 | 70.8 | 69.9 | 68.9 | 67.9 | 66.9 | 66.0 | 65.0 | 64.0 | |
95 | 72.8 | 71.8 | 70.8 | 69.9 | 68.9 | 67.9 | 66.9 | 66.0 | 65.0 | 64.0 | |
96 | 72.8 | 71.8 | 70.8 | 69.9 | 68.9 | 67.9 | 66.9 | 66.0 | 65.0 | 64.0 | |
97 | 72.8 | 71.8 | 70.8 | 69.9 | 68.9 | 67.9 | 66.9 | 66.0 | 65.0 | 64.0 | |
98 | 72.8 | 71.8 | 70.8 | 69.9 | 68.9 | 67.9 | 66.9 | 66.0 | 65.0 | 64.0 | |
99 | 72.8 | 71.8 | 70.8 | 69.9 | 68.9 | 67.9 | 66.9 | 66.0 | 65.0 | 64.0 | |
100 | 72.8 | 71.8 | 70.8 | 69.9 | 68.9 | 67.9 | 66.9 | 66.0 | 65.0 | 64.0 | |
101 | 72.8 | 71.8 | 70.8 | 69.9 | 68.9 | 67.9 | 66.9 | 66.0 | 65.0 | 64.0 | |
102 | 72.8 | 71.8 | 70.8 | 69.9 | 68.9 | 67.9 | 66.9 | 66.0 | 65.0 | 64.0 | |
103 | 72.8 | 71.8 | 70.8 | 69.9 | 68.9 | 67.9 | 66.9 | 66.0 | 65.0 | 64.0 | |
104 | 72.8 | 71.8 | 70.8 | 69.9 | 68.9 | 67.9 | 66.9 | 66.0 | 65.0 | 64.0 | |
105 | 72.8 | 71.8 | 70.8 | 69.9 | 68.9 | 67.9 | 66.9 | 66.0 | 65.0 | 64.0 | |
106 | 72.8 | 71.8 | 70.8 | 69.9 | 68.9 | 67.9 | 66.9 | 66.0 | 65.0 | 64.0 | |
107 | 72.8 | 71.8 | 70.8 | 69.9 | 68.9 | 67.9 | 66.9 | 66.0 | 65.0 | 64.0 | |
108 | 72.8 | 71.8 | 70.8 | 69.9 | 68.9 | 67.9 | 66.9 | 66.0 | 65.0 | 64.0 | |
109 | 72.8 | 71.8 | 70.8 | 69.9 | 68.9 | 67.9 | 66.9 | 66.0 | 65.0 | 64.0 | |
110 | 72.8 | 71.8 | 70.8 | 69.9 | 68.9 | 67.9 | 66.9 | 66.0 | 65.0 | 64.0 | |
111 | 72.8 | 71.8 | 70.8 | 69.9 | 68.9 | 67.9 | 66.9 | 66.0 | 65.0 | 64.0 | |
112 | 72.8 | 71.8 | 70.8 | 69.9 | 68.9 | 67.9 | 66.9 | 66.0 | 65.0 | 64.0 | |
113 | 72.8 | 71.8 | 70.8 | 69.9 | 68.9 | 67.9 | 66.9 | 66.0 | 65.0 | 64.0 | |
114 | 72.8 | 71.8 | 70.8 | 69.9 | 68.9 | 67.9 | 66.9 | 66.0 | 65.0 | 64.0 | |
115+ | 72.8 | 71.8 | 70.8 | 69.9 | 68.9 | 67.9 | 66.9 | 66.0 | 65.0 | 64.0 |
Joint Life and Last Survivor Expectancy
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of their IRAs) | | AGES |
20 |
21 |
22 |
23 |
24 |
25 |
26 |
27 |
28 |
29 | |
20 | 70.1 | 69.6 | 69.1 | 68.7 | 68.3 | 67.9 | 67.5 | 67.2 | 66.9 | 66.6 | |
21 | 69.6 | 69.1 | 68.6 | 68.2 | 67.7 | 67.3 | 66.9 | 66.6 | 66.2 | 65.9 | |
22 | 69.1 | 68.6 | 68.1 | 67.6 | 67.2 | 66.7 | 66.3 | 65.9 | 65.6 | 65.2 | |
23 | 68.7 | 68.2 | 67.6 | 67.1 | 66.6 | 66.2 | 65.7 | 65.3 | 64.9 | 64.6 | |
24 | 68.3 | 67.7 | 67.2 | 66.6 | 66.1 | 65.6 | 65.2 | 64.7 | 64.3 | 63.9 | |
25 | 67.9 | 67.3 | 66.7 | 66.2 | 65.6 | 65.1 | 64.6 | 64.2 | 63.7 | 63.3 | |
26 | 67.5 | 66.9 | 66.3 | 65.7 | 65.2 | 64.6 | 64.1 | 63.6 | 63.2 | 62.8 | |
27 | 67.2 | 66.6 | 65.9 | 65.3 | 64.7 | 64.2 | 63.6 | 63.1 | 62.7 | 62.2 | |
28 | 66.9 | 66.2 | 65.6 | 64.9 | 64.3 | 63.7 | 63.2 | 62.7 | 62.1 | 61.7 | |
29 | 66.6 | 65.9 | 65.2 | 64.6 | 63.9 | 63.3 | 62.8 | 62.2 | 61.7 | 61.2 | |
30 | 66.3 | 65.6 | 64.9 | 64.2 | 63.6 | 62.9 | 62.3 | 61.8 | 61.2 | 60.7 | |
31 | 66.1 | 65.3 | 64.6 | 63.9 | 63.2 | 62.6 | 62.0 | 61.4 | 60.8 | 60.2 | |
32 | 65.8 | 65.1 | 64.3 | 63.6 | 62.9 | 62.2 | 61.6 | 61.0 | 60.4 | 59.8 | |
33 | 65.6 | 64.8 | 64.1 | 63.3 | 62.6 | 61.9 | 61.3 | 60.6 | 60.0 | 59.4 | |
34 | 65.4 | 64.6 | 63.8 | 63.1 | 62.3 | 61.6 | 60.9 | 60.3 | 59.6 | 59.0 | |
35 | 65.2 | 64.4 | 63.6 | 62.8 | 62.1 | 61.4 | 60.6 | 59.9 | 59.3 | 58.6 | |
36 | 65.0 | 64.2 | 63.4 | 62.6 | 61.9 | 61.1 | 60.4 | 59.6 | 59.0 | 58.3 | |
37 | 64.9 | 64.0 | 63.2 | 62.4 | 61.6 | 60.9 | 60.1 | 59.4 | 58.7 | 58.0 | |
38 | 64.7 | 63.9 | 63.0 | 62.2 | 61.4 | 60.6 | 59.9 | 59.1 | 58.4 | 57.7 | |
39 | 64.6 | 63.7 | 62.9 | 62.1 | 61.2 | 60.4 | 59.6 | 58.9 | 58.1 | 57.4 | |
40 | 64.4 | 63.6 | 62.7 | 61.9 | 61.1 | 60.2 | 59.4 | 58.7 | 57.9 | 57.1 | |
41 | 64.3 | 63.5 | 62.6 | 61.7 | 60.9 | 60.1 | 59.3 | 58.5 | 57.7 | 56.9 | |
42 | 64.2 | 63.3 | 62.5 | 61.6 | 60.8 | 59.9 | 59.1 | 58.3 | 57.5 | 56.7 | |
43 | 64.1 | 63.2 | 62.4 | 61.5 | 60.6 | 59.8 | 58.9 | 58.1 | 57.3 | 56.5 | |
44 | 64.0 | 63.1 | 62.2 | 61.4 | 60.5 | 59.6 | 58.8 | 57.9 | 57.1 | 56.3 | |
45 | 64.0 | 63.0 | 62.2 | 61.3 | 60.4 | 59.5 | 58.6 | 57.8 | 56.9 | 56.1 | |
46 | 63.9 | 63.0 | 62.1 | 61.2 | 60.3 | 59.4 | 58.5 | 57.7 | 56.8 | 56.0 | |
47 | 63.8 | 62.9 | 62.0 | 61.1 | 60.2 | 59.3 | 58.4 | 57.5 | 56.7 | 55.8 | |
48 | 63.7 | 62.8 | 61.9 | 61.0 | 60.1 | 59.2 | 58.3 | 57.4 | 56.5 | 55.7 | |
49 | 63.7 | 62.8 | 61.8 | 60.9 | 60.0 | 59.1 | 58.2 | 57.3 | 56.4 | 55.6 | |
50 | 63.6 | 62.7 | 61.8 | 60.8 | 59.9 | 59.0 | 58.1 | 57.2 | 56.3 | 55.4 | |
51 | 63.6 | 62.6 | 61.7 | 60.8 | 59.9 | 58.9 | 58.0 | 57.1 | 56.2 | 55.3 | |
52 | 63.5 | 62.6 | 61.7 | 60.7 | 59.8 | 58.9 | 58.0 | 57.1 | 56.1 | 55.2 | |
53 | 63.5 | 62.5 | 61.6 | 60.7 | 59.7 | 58.8 | 57.9 | 57.0 | 56.1 | 55.2 | |
54 | 63.5 | 62.5 | 61.6 | 60.6 | 59.7 | 58.8 | 57.8 | 56.9 | 56.0 | 55.1 | |
55 | 63.4 | 62.5 | 61.5 | 60.6 | 59.6 | 58.7 | 57.8 | 56.8 | 55.9 | 55.0 | |
56 | 63.4 | 62.4 | 61.5 | 60.5 | 59.6 | 58.7 | 57.7 | 56.8 | 55.9 | 54.9 | |
57 | 63.4 | 62.4 | 61.5 | 60.5 | 59.6 | 58.6 | 57.7 | 56.7 | 55.8 | 54.9 | |
58 | 63.3 | 62.4 | 61.4 | 60.5 | 59.5 | 58.6 | 57.6 | 56.7 | 55.8 | 54.8 | |
59 | 63.3 | 62.3 | 61.4 | 60.4 | 59.5 | 58.5 | 57.6 | 56.7 | 55.7 | 54.8 | |
60 | 63.3 | 62.3 | 61.4 | 60.4 | 59.5 | 58.5 | 57.6 | 56.6 | 55.7 | 54.7 | |
61 | 63.3 | 62.3 | 61.3 | 60.4 | 59.4 | 58.5 | 57.5 | 56.6 | 55.6 | 54.7 | |
62 | 63.2 | 62.3 | 61.3 | 60.4 | 59.4 | 58.4 | 57.5 | 56.5 | 55.6 | 54.7 | |
63 | 63.2 | 62.3 | 61.3 | 60.3 | 59.4 | 58.4 | 57.5 | 56.5 | 55.6 | 54.6 | |
64 | 63.2 | 62.2 | 61.3 | 60.3 | 59.4 | 58.4 | 57.4 | 56.5 | 55.5 | 54.6 | |
65 | 63.2 | 62.2 | 61.3 | 60.3 | 59.3 | 58.4 | 57.4 | 56.5 | 55.5 | 54.6 | |
66 | 63.2 | 62.2 | 61.2 | 60.3 | 59.3 | 58.4 | 57.4 | 56.4 | 55.5 | 54.5 | |
67 | 63.2 | 62.2 | 61.2 | 60.3 | 59.3 | 58.3 | 57.4 | 56.4 | 55.5 | 54.5 | |
68 | 63.1 | 62.2 | 61.2 | 60.2 | 59.3 | 58.3 | 57.4 | 56.4 | 55.4 | 54.5 | |
69 | 63.1 | 62.2 | 61.2 | 60.2 | 59.3 | 58.3 | 57.3 | 56.4 | 55.4 | 54.5 | |
70 | 63.1 | 62.2 | 61.2 | 60.2 | 59.3 | 58.3 | 57.3 | 56.4 | 55.4 | 54.4 | |
71 | 63.1 | 62.1 | 61.2 | 60.2 | 59.2 | 58.3 | 57.3 | 56.4 | 55.4 | 54.4 | |
72 | 63.1 | 62.1 | 61.2 | 60.2 | 59.2 | 58.3 | 57.3 | 56.3 | 55.4 | 54.4 | |
73 | 63.1 | 62.1 | 61.2 | 60.2 | 59.2 | 58.3 | 57.3 | 56.3 | 55.4 | 54.4 | |
74 | 63.1 | 62.1 | 61.2 | 60.2 | 59.2 | 58.2 | 57.3 | 56.3 | 55.4 | 54.4 | |
75 | 63.1 | 62.1 | 61.1 | 60.2 | 59.2 | 58.2 | 57.3 | 56.3 | 55.3 | 54.4 | |
76 | 63.1 | 62.1 | 61.1 | 60.2 | 59.2 | 58.2 | 57.3 | 56.3 | 55.3 | 54.4 | |
77 | 63.1 | 62.1 | 61.1 | 60.2 | 59.2 | 58.2 | 57.3 | 56.3 | 55.3 | 54.4 | |
78 | 63.1 | 62.1 | 61.1 | 60.2 | 59.2 | 58.2 | 57.3 | 56.3 | 55.3 | 54.4 | |
79 | 63.1 | 62.1 | 61.1 | 60.2 | 59.2 | 58.2 | 57.2 | 56.3 | 55.3 | 54.3 | |
80 | 63.1 | 62.1 | 61.1 | 60.1 | 59.2 | 58.2 | 57.2 | 56.3 | 55.3 | 54.3 | |
81 | 63.1 | 62.1 | 61.1 | 60.1 | 59.2 | 58.2 | 57.2 | 56.3 | 55.3 | 54.3 | |
82 | 63.1 | 62.1 | 61.1 | 60.1 | 59.2 | 58.2 | 57.2 | 56.3 | 55.3 | 54.3 | |
83 | 63.1 | 62.1 | 61.1 | 60.1 | 59.2 | 58.2 | 57.2 | 56.3 | 55.3 | 54.3 | |
84 | 63.0 | 62.1 | 61.1 | 60.1 | 59.2 | 58.2 | 57.2 | 56.3 | 55.3 | 54.3 | |
85 | 63.0 | 62.1 | 61.1 | 60.1 | 59.2 | 58.2 | 57.2 | 56.3 | 55.3 | 54.3 | |
86 | 63.0 | 62.1 | 61.1 | 60.1 | 59.2 | 58.2 | 57.2 | 56.2 | 55.3 | 54.3 | |
87 | 63.0 | 62.1 | 61.1 | 60.1 | 59.2 | 58.2 | 57.2 | 56.2 | 55.3 | 54.3 | |
88 | 63.0 | 62.1 | 61.1 | 60.1 | 59.2 | 58.2 | 57.2 | 56.2 | 55.3 | 54.3 | |
89 | 63.0 | 62.1 | 61.1 | 60.1 | 59.1 | 58.2 | 57.2 | 56.2 | 55.3 | 54.3 | |
90 | 63.0 | 62.1 | 61.1 | 60.1 | 59.1 | 58.2 | 57.2 | 56.2 | 55.3 | 54.3 | |
91 | 63.0 | 62.1 | 61.1 | 60.1 | 59.1 | 58.2 | 57.2 | 56.2 | 55.3 | 54.3 | |
92 | 63.0 | 62.1 | 61.1 | 60.1 | 59.1 | 58.2 | 57.2 | 56.2 | 55.3 | 54.3 | |
93 | 63.0 | 62.1 | 61.1 | 60.1 | 59.1 | 58.2 | 57.2 | 56.2 | 55.3 | 54.3 | |
94 | 63.0 | 62.1 | 61.1 | 60.1 | 59.1 | 58.2 | 57.2 | 56.2 | 55.3 | 54.3 | |
95 | 63.0 | 62.1 | 61.1 | 60.1 | 59.1 | 58.2 | 57.2 | 56.2 | 55.3 | 54.3 | |
96 | 63.0 | 62.1 | 61.1 | 60.1 | 59.1 | 58.2 | 57.2 | 56.2 | 55.3 | 54.3 | |
97 | 63.0 | 62.1 | 61.1 | 60.1 | 59.1 | 58.2 | 57.2 | 56.2 | 55.3 | 54.3 | |
98 | 63.0 | 62.1 | 61.1 | 60.1 | 59.1 | 58.2 | 57.2 | 56.2 | 55.3 | 54.3 | |
99 | 63.0 | 62.1 | 61.1 | 60.1 | 59.1 | 58.2 | 57.2 | 56.2 | 55.3 | 54.3 | |
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 |
Joint Life and Last Survivor Expectancy
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of their IRAs) | | AGES |
30 |
31 |
32 |
33 |
34 |
35 |
36 |
37 |
38 |
39 | |
30 | 60.2 | 59.7 | 59.2 | 58.8 | 58.4 | 58.0 | 57.6 | 57.3 | 57.0 | 56.7 | |
31 | 59.7 | 59.2 | 58.7 | 58.2 | 57.8 | 57.4 | 57.0 | 56.6 | 56.3 | 56.0 | |
32 | 59.2 | 58.7 | 58.2 | 57.7 | 57.2 | 56.8 | 56.4 | 56.0 | 55.6 | 55.3 | |
33 | 58.8 | 58.2 | 57.7 | 57.2 | 56.7 | 56.2 | 55.8 | 55.4 | 55.0 | 54.7 | |
34 | 58.4 | 57.8 | 57.2 | 56.7 | 56.2 | 55.7 | 55.3 | 54.8 | 54.4 | 54.0 | |
35 | 58.0 | 57.4 | 56.8 | 56.2 | 55.7 | 55.2 | 54.7 | 54.3 | 53.8 | 53.4 | |
36 | 57.6 | 57.0 | 56.4 | 55.8 | 55.3 | 54.7 | 54.2 | 53.7 | 53.3 | 52.8 | |
37 | 57.3 | 56.6 | 56.0 | 55.4 | 54.8 | 54.3 | 53.7 | 53.2 | 52.7 | 52.3 | |
38 | 57.0 | 56.3 | 55.6 | 55.0 | 54.4 | 53.8 | 53.3 | 52.7 | 52.2 | 51.7 | |
39 | 56.7 | 56.0 | 55.3 | 54.7 | 54.0 | 53.4 | 52.8 | 52.3 | 51.7 | 51.2 | |
40 | 56.4 | 55.7 | 55.0 | 54.3 | 53.7 | 53.0 | 52.4 | 51.8 | 51.3 | 50.8 | |
41 | 56.1 | 55.4 | 54.7 | 54.0 | 53.3 | 52.7 | 52.0 | 51.4 | 50.9 | 50.3 | |
42 | 55.9 | 55.2 | 54.4 | 53.7 | 53.0 | 52.3 | 51.7 | 51.1 | 50.4 | 49.9 | |
43 | 55.7 | 54.9 | 54.2 | 53.4 | 52.7 | 52.0 | 51.3 | 50.7 | 50.1 | 49.5 | |
44 | 55.5 | 54.7 | 53.9 | 53.2 | 52.4 | 51.7 | 51.0 | 50.4 | 49.7 | 49.1 | |
45 | 55.3 | 54.5 | 53.7 | 52.9 | 52.2 | 51.5 | 50.7 | 50.0 | 49.4 | 48.7 | |
46 | 55.1 | 54.3 | 53.5 | 52.7 | 52.0 | 51.2 | 50.5 | 49.8 | 49.1 | 48.4 | |
47 | 55.0 | 54.1 | 53.3 | 52.5 | 51.7 | 51.0 | 50.2 | 49.5 | 48.8 | 48.1 | |
48 | 54.8 | 54.0 | 53.2 | 52.3 | 51.5 | 50.8 | 50.0 | 49.2 | 48.5 | 47.8 | |
49 | 54.7 | 53.8 | 53.0 | 52.2 | 51.4 | 50.6 | 49.8 | 49.0 | 48.2 | 47.5 | |
50 | 54.6 | 53.7 | 52.9 | 52.0 | 51.2 | 50.4 | 49.6 | 48.8 | 48.0 | 47.3 | |
51 | 54.5 | 53.6 | 52.7 | 51.9 | 51.0 | 50.2 | 49.4 | 48.6 | 47.8 | 47.0 | |
52 | 54.4 | 53.5 | 52.6 | 51.7 | 50.9 | 50.0 | 49.2 | 48.4 | 47.6 | 46.8 | |
53 | 54.3 | 53.4 | 52.5 | 51.6 | 50.8 | 49.9 | 49.1 | 48.2 | 47.4 | 46.6 | |
54 | 54.2 | 53.3 | 52.4 | 51.5 | 50.6 | 49.8 | 48.9 | 48.1 | 47.2 | 46.4 | |
55 | 54.1 | 53.2 | 52.3 | 51.4 | 50.5 | 49.7 | 48.8 | 47.9 | 47.1 | 46.3 | |
56 | 54.0 | 53.1 | 52.2 | 51.3 | 50.4 | 49.5 | 48.7 | 47.8 | 47.0 | 46.1 | |
57 | 54.0 | 53.0 | 52.1 | 51.2 | 50.3 | 49.4 | 48.6 | 47.7 | 46.8 | 46.0 | |
58 | 53.9 | 53.0 | 52.1 | 51.2 | 50.3 | 49.4 | 48.5 | 47.6 | 46.7 | 45.8 | |
59 | 53.8 | 52.9 | 52.0 | 51.1 | 50.2 | 49.3 | 48.4 | 47.5 | 46.6 | 45.7 | |
60 | 53.8 | 52.9 | 51.9 | 51.0 | 50.1 | 49.2 | 48.3 | 47.4 | 46.5 | 45.6 | |
61 | 53.8 | 52.8 | 51.9 | 51.0 | 50.0 | 49.1 | 48.2 | 47.3 | 46.4 | 45.5 | |
62 | 53.7 | 52.8 | 51.8 | 50.9 | 50.0 | 49.1 | 48.1 | 47.2 | 46.3 | 45.4 | |
63 | 53.7 | 52.7 | 51.8 | 50.9 | 49.9 | 49.0 | 48.1 | 47.2 | 46.3 | 45.3 | |
64 | 53.6 | 52.7 | 51.8 | 50.8 | 49.9 | 48.9 | 48.0 | 47.1 | 46.2 | 45.3 | |
65 | 53.6 | 52.7 | 51.7 | 50.8 | 49.8 | 48.9 | 48.0 | 47.0 | 46.1 | 45.2 | |
66 | 53.6 | 52.6 | 51.7 | 50.7 | 49.8 | 48.9 | 47.9 | 47.0 | 46.1 | 45.1 | |
67 | 53.6 | 52.6 | 51.7 | 50.7 | 49.8 | 48.8 | 47.9 | 46.9 | 46.0 | 45.1 | |
68 | 53.5 | 52.6 | 51.6 | 50.7 | 49.7 | 48.8 | 47.8 | 46.9 | 46.0 | 45.0 | |
69 | 53.5 | 52.6 | 51.6 | 50.6 | 49.7 | 48.7 | 47.8 | 46.9 | 45.9 | 45.0 | |
70 | 53.5 | 52.5 | 51.6 | 50.6 | 49.7 | 48.7 | 47.8 | 46.8 | 45.9 | 44.9 | |
71 | 53.5 | 52.5 | 51.6 | 50.6 | 49.6 | 48.7 | 47.7 | 46.8 | 45.9 | 44.9 | |
72 | 53.5 | 52.5 | 51.5 | 50.6 | 49.6 | 48.7 | 47.7 | 46.8 | 45.8 | 44.9 | |
73 | 53.4 | 52.5 | 51.5 | 50.6 | 49.6 | 48.6 | 47.7 | 46.7 | 45.8 | 44.8 | |
74 | 53.4 | 52.5 | 51.5 | 50.5 | 49.6 | 48.6 | 47.7 | 46.7 | 45.8 | 44.8 | |
75 | 53.4 | 52.5 | 51.5 | 50.5 | 49.6 | 48.6 | 47.7 | 46.7 | 45.7 | 44.8 | |
76 | 53.4 | 52.4 | 51.5 | 50.5 | 49.6 | 48.6 | 47.6 | 46.7 | 45.7 | 44.8 | |
77 | 53.4 | 52.4 | 51.5 | 50.5 | 49.5 | 48.6 | 47.6 | 46.7 | 45.7 | 44.8 | |
78 | 53.4 | 52.4 | 51.5 | 50.5 | 49.5 | 48.6 | 47.6 | 46.6 | 45.7 | 44.7 | |
79 | 53.4 | 52.4 | 51.5 | 50.5 | 49.5 | 48.6 | 47.6 | 46.6 | 45.7 | 44.7 | |
80 | 53.4 | 52.4 | 51.4 | 50.5 | 49.5 | 48.5 | 47.6 | 46.6 | 45.7 | 44.7 | |
81 | 53.4 | 52.4 | 51.4 | 50.5 | 49.5 | 48.5 | 47.6 | 46.6 | 45.7 | 44.7 | |
82 | 53.4 | 52.4 | 51.4 | 50.5 | 49.5 | 48.5 | 47.6 | 46.6 | 45.6 | 44.7 | |
83 | 53.4 | 52.4 | 51.4 | 50.5 | 49.5 | 48.5 | 47.6 | 46.6 | 45.6 | 44.7 | |
84 | 53.4 | 52.4 | 51.4 | 50.5 | 49.5 | 48.5 | 47.6 | 46.6 | 45.6 | 44.7 | |
85 | 53.3 | 52.4 | 51.4 | 50.4 | 49.5 | 48.5 | 47.5 | 46.6 | 45.6 | 44.7 | |
86 | 53.3 | 52.4 | 51.4 | 50.4 | 49.5 | 48.5 | 47.5 | 46.6 | 45.6 | 44.6 | |
87 | 53.3 | 52.4 | 51.4 | 50.4 | 49.5 | 48.5 | 47.5 | 46.6 | 45.6 | 44.6 | |
88 | 53.3 | 52.4 | 51.4 | 50.4 | 49.5 | 48.5 | 47.5 | 46.6 | 45.6 | 44.6 | |
89 | 53.3 | 52.4 | 51.4 | 50.4 | 49.5 | 48.5 | 47.5 | 46.6 | 45.6 | 44.6 | |
90 | 53.3 | 52.4 | 51.4 | 50.4 | 49.5 | 48.5 | 47.5 | 46.6 | 45.6 | 44.6 | |
91 | 53.3 | 52.4 | 51.4 | 50.4 | 49.5 | 48.5 | 47.5 | 46.6 | 45.6 | 44.6 | |
92 | 53.3 | 52.4 | 51.4 | 50.4 | 49.5 | 48.5 | 47.5 | 46.6 | 45.6 | 44.6 | |
93 | 53.3 | 52.4 | 51.4 | 50.4 | 49.5 | 48.5 | 47.5 | 46.6 | 45.6 | 44.6 | |
94 | 53.3 | 52.4 | 51.4 | 50.4 | 49.5 | 48.5 | 47.5 | 46.6 | 45.6 | 44.6 | |
95 | 53.3 | 52.4 | 51.4 | 50.4 | 49.5 | 48.5 | 47.5 | 46.5 | 45.6 | 44.6 | |
96 | 53.3 | 52.4 | 51.4 | 50.4 | 49.5 | 48.5 | 47.5 | 46.5 | 45.6 | 44.6 | |
97 | 53.3 | 52.4 | 51.4 | 50.4 | 49.5 | 48.5 | 47.5 | 46.5 | 45.6 | 44.6 | |
98 | 53.3 | 52.4 | 51.4 | 50.4 | 49.5 | 48.5 | 47.5 | 46.5 | 45.6 | 44.6 | |
99 | 53.3 | 52.4 | 51.4 | 50.4 | 49.5 | 48.5 | 47.5 | 46.5 | 45.6 | 44.6 | |
100 | 53.3 | 52.4 | 51.4 | 50.4 | 49.5 | 48.5 | 47.5 | 46.5 | 45.6 | 44.6 | |
101 | 53.3 | 52.4 | 51.4 | 50.4 | 49.5 | 48.5 | 47.5 | 46.5 | 45.6 | 44.6 | |
102 | 53.3 | 52.4 | 51.4 | 50.4 | 49.5 | 48.5 | 47.5 | 46.5 | 45.6 | 44.6 | |
103 | 53.3 | 52.4 | 51.4 | 50.4 | 49.5 | 48.5 | 47.5 | 46.5 | 45.6 | 44.6 | |
104 | 53.3 | 52.4 | 51.4 | 50.4 | 49.5 | 48.5 | 47.5 | 46.5 | 45.6 | 44.6 | |
105 | 53.3 | 52.4 | 51.4 | 50.4 | 49.4 | 48.5 | 47.5 | 46.5 | 45.6 | 44.6 | |
106 | 53.3 | 52.4 | 51.4 | 50.4 | 49.4 | 48.5 | 47.5 | 46.5 | 45.6 | 44.6 | |
107 | 53.3 | 52.4 | 51.4 | 50.4 | 49.4 | 48.5 | 47.5 | 46.5 | 45.6 | 44.6 | |
108 | 53.3 | 52.4 | 51.4 | 50.4 | 49.4 | 48.5 | 47.5 | 46.5 | 45.6 | 44.6 | |
109 | 53.3 | 52.4 | 51.4 | 50.4 | 49.4 | 48.5 | 47.5 | 46.5 | 45.6 | 44.6 | |
110 | 53.3 | 52.4 | 51.4 | 50.4 | 49.4 | 48.5 | 47.5 | 46.5 | 45.6 | 44.6 | |
111 | 53.3 | 52.4 | 51.4 | 50.4 | 49.4 | 48.5 | 47.5 | 46.5 | 45.6 | 44.6 | |
112 | 53.3 | 52.4 | 51.4 | 50.4 | 49.4 | 48.5 | 47.5 | 46.5 | 45.6 | 44.6 | |
113 | 53.3 | 52.4 | 51.4 | 50.4 | 49.4 | 48.5 | 47.5 | 46.5 | 45.6 | 44.6 | |
114 | 53.3 | 52.4 | 51.4 | 50.4 | 49.4 | 48.5 | 47.5 | 46.5 | 45.6 | 44.6 | |
115+ | 53.3 | 52.4 | 51.4 | 50.4 | 49.4 | 48.5 | 47.5 | 46.5 | 45.6 | 44.6 |
Joint Life and Last Survivor Expectancy
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of their IRAs) | | AGES |
40 |
41 |
42 |
43 |
44 |
45 |
46 |
47 |
48 |
49 | |
40 | 50.2 | 49.8 | 49.3 | 48.9 | 48.5 | 48.1 | 47.7 | 47.4 | 47.1 | 46.8 | |
41 | 49.8 | 49.3 | 48.8 | 48.3 | 47.9 | 47.5 | 47.1 | 46.7 | 46.4 | 46.1 | |
42 | 49.3 | 48.8 | 48.3 | 47.8 | 47.3 | 46.9 | 46.5 | 46.1 | 45.8 | 45.4 | |
43 | 48.9 | 48.3 | 47.8 | 47.3 | 46.8 | 46.3 | 45.9 | 45.5 | 45.1 | 44.8 | |
44 | 48.5 | 47.9 | 47.3 | 46.8 | 46.3 | 45.8 | 45.4 | 44.9 | 44.5 | 44.2 | |
45 | 48.1 | 47.5 | 46.9 | 46.3 | 45.8 | 45.3 | 44.8 | 44.4 | 44.0 | 43.6 | |
46 | 47.7 | 47.1 | 46.5 | 45.9 | 45.4 | 44.8 | 44.3 | 43.9 | 43.4 | 43.0 | |
47 | 47.4 | 46.7 | 46.1 | 45.5 | 44.9 | 44.4 | 43.9 | 43.4 | 42.9 | 42.4 | |
48 | 47.1 | 46.4 | 45.8 | 45.1 | 44.5 | 44.0 | 43.4 | 42.9 | 42.4 | 41.9 | |
49 | 46.8 | 46.1 | 45.4 | 44.8 | 44.2 | 43.6 | 43.0 | 42.4 | 41.9 | 41.4 | |
50 | 46.5 | 45.8 | 45.1 | 44.4 | 43.8 | 43.2 | 42.6 | 42.0 | 41.5 | 40.9 | |
51 | 46.3 | 45.5 | 44.8 | 44.1 | 43.5 | 42.8 | 42.2 | 41.6 | 41.0 | 40.5 | |
52 | 46.0 | 45.3 | 44.6 | 43.8 | 43.2 | 42.5 | 41.8 | 41.2 | 40.6 | 40.1 | |
53 | 45.8 | 45.1 | 44.3 | 43.6 | 42.9 | 42.2 | 41.5 | 40.9 | 40.3 | 39.7 | |
54 | 45.6 | 44.8 | 44.1 | 43.3 | 42.6 | 41.9 | 41.2 | 40.5 | 39.9 | 39.3 | |
55 | 45.5 | 44.7 | 43.9 | 43.1 | 42.4 | 41.6 | 40.9 | 40.2 | 39.6 | 38.9 | |
56 | 45.3 | 44.5 | 43.7 | 42.9 | 42.1 | 41.4 | 40.7 | 40.0 | 39.3 | 38.6 | |
57 | 45.1 | 44.3 | 43.5 | 42.7 | 41.9 | 41.2 | 40.4 | 39.7 | 39.0 | 38.3 | |
58 | 45.0 | 44.2 | 43.3 | 42.5 | 41.7 | 40.9 | 40.2 | 39.4 | 38.7 | 38.0 | |
59 | 44.9 | 44.0 | 43.2 | 42.4 | 41.5 | 40.7 | 40.0 | 39.2 | 38.5 | 37.8 | |
60 | 44.7 | 43.9 | 43.0 | 42.2 | 41.4 | 40.6 | 39.8 | 39.0 | 38.2 | 37.5 | |
61 | 44.6 | 43.8 | 42.9 | 42.1 | 41.2 | 40.4 | 39.6 | 38.8 | 38.0 | 37.3 | |
62 | 44.5 | 43.7 | 42.8 | 41.9 | 41.1 | 40.3 | 39.4 | 38.6 | 37.8 | 37.1 | |
63 | 44.5 | 43.6 | 42.7 | 41.8 | 41.0 | 40.1 | 39.3 | 38.5 | 37.7 | 36.9 | |
64 | 44.4 | 43.5 | 42.6 | 41.7 | 40.8 | 40.0 | 39.2 | 38.3 | 37.5 | 36.7 | |
65 | 44.3 | 43.4 | 42.5 | 41.6 | 40.7 | 39.9 | 39.0 | 38.2 | 37.4 | 36.6 | |
66 | 44.2 | 43.3 | 42.4 | 41.5 | 40.6 | 39.8 | 38.9 | 38.1 | 37.2 | 36.4 | |
67 | 44.2 | 43.3 | 42.3 | 41.4 | 40.6 | 39.7 | 38.8 | 38.0 | 37.1 | 36.3 | |
68 | 44.1 | 43.2 | 42.3 | 41.4 | 40.5 | 39.6 | 38.7 | 37.9 | 37.0 | 36.2 | |
69 | 44.1 | 43.1 | 42.2 | 41.3 | 40.4 | 39.5 | 38.6 | 37.8 | 36.9 | 36.0 | |
70 | 44.0 | 43.1 | 42.2 | 41.3 | 40.3 | 39.4 | 38.6 | 37.7 | 36.8 | 35.9 | |
71 | 44.0 | 43.0 | 42.1 | 41.2 | 40.3 | 39.4 | 38.5 | 37.6 | 36.7 | 35.9 | |
72 | 43.9 | 43.0 | 42.1 | 41.1 | 40.2 | 39.3 | 38.4 | 37.5 | 36.6 | 35.8 | |
73 | 43.9 | 43.0 | 42.0 | 41.1 | 40.2 | 39.3 | 38.4 | 37.5 | 36.6 | 35.7 | |
74 | 43.9 | 42.9 | 42.0 | 41.1 | 40.1 | 39.2 | 38.3 | 37.4 | 36.5 | 35.6 | |
75 | 43.8 | 42.9 | 42.0 | 41.0 | 40.1 | 39.2 | 38.3 | 37.4 | 36.5 | 35.6 | |
76 | 43.8 | 42.9 | 41.9 | 41.0 | 40.1 | 39.1 | 38.2 | 37.3 | 36.4 | 35.5 | |
77 | 43.8 | 42.9 | 41.9 | 41.0 | 40.0 | 39.1 | 38.2 | 37.3 | 36.4 | 35.5 | |
78 | 43.8 | 42.8 | 41.9 | 40.9 | 40.0 | 39.1 | 38.2 | 37.2 | 36.3 | 35.4 | |
79 | 43.8 | 42.8 | 41.9 | 40.9 | 40.0 | 39.1 | 38.1 | 37.2 | 36.3 | 35.4 | |
80 | 43.7 | 42.8 | 41.8 | 40.9 | 40.0 | 39.0 | 38.1 | 37.2 | 36.3 | 35.4 | |
81 | 43.7 | 42.8 | 41.8 | 40.9 | 39.9 | 39.0 | 38.1 | 37.2 | 36.2 | 35.3 | |
82 | 43.7 | 42.8 | 41.8 | 40.9 | 39.9 | 39.0 | 38.1 | 37.1 | 36.2 | 35.3 | |
83 | 43.7 | 42.8 | 41.8 | 40.9 | 39.9 | 39.0 | 38.0 | 37.1 | 36.2 | 35.3 | |
84 | 43.7 | 42.7 | 41.8 | 40.8 | 39.9 | 39.0 | 38.0 | 37.1 | 36.2 | 35.3 | |
85 | 43.7 | 42.7 | 41.8 | 40.8 | 39.9 | 38.9 | 38.0 | 37.1 | 36.2 | 35.2 | |
86 | 43.7 | 42.7 | 41.8 | 40.8 | 39.9 | 38.9 | 38.0 | 37.1 | 36.1 | 35.2 | |
87 | 43.7 | 42.7 | 41.8 | 40.8 | 39.9 | 38.9 | 38.0 | 37.0 | 36.1 | 35.2 | |
88 | 43.7 | 42.7 | 41.8 | 40.8 | 39.9 | 38.9 | 38.0 | 37.0 | 36.1 | 35.2 | |
89 | 43.7 | 42.7 | 41.7 | 40.8 | 39.8 | 38.9 | 38.0 | 37.0 | 36.1 | 35.2 | |
90 | 43.7 | 42.7 | 41.7 | 40.8 | 39.8 | 38.9 | 38.0 | 37.0 | 36.1 | 35.2 | |
91 | 43.7 | 42.7 | 41.7 | 40.8 | 39.8 | 38.9 | 37.9 | 37.0 | 36.1 | 35.2 | |
92 | 43.7 | 42.7 | 41.7 | 40.8 | 39.8 | 38.9 | 37.9 | 37.0 | 36.1 | 35.1 | |
93 | 43.7 | 42.7 | 41.7 | 40.8 | 39.8 | 38.9 | 37.9 | 37.0 | 36.1 | 35.1 | |
94 | 43.7 | 42.7 | 41.7 | 40.8 | 39.8 | 38.9 | 37.9 | 37.0 | 36.1 | 35.1 | |
95 | 43.6 | 42.7 | 41.7 | 40.8 | 39.8 | 38.9 | 37.9 | 37.0 | 36.1 | 35.1 | |
96 | 43.6 | 42.7 | 41.7 | 40.8 | 39.8 | 38.9 | 37.9 | 37.0 | 36.1 | 35.1 | |
97 | 43.6 | 42.7 | 41.7 | 40.8 | 39.8 | 38.9 | 37.9 | 37.0 | 36.1 | 35.1 | |
98 | 43.6 | 42.7 | 41.7 | 40.8 | 39.8 | 38.9 | 37.9 | 37.0 | 36.0 | 35.1 | |
99 | 43.6 | 42.7 | 41.7 | 40.8 | 39.8 | 38.9 | 37.9 | 37.0 | 36.0 | 35.1 | |
100 | 43.6 | 42.7 | 41.7 | 40.8 | 39.8 | 38.9 | 37.9 | 37.0 | 36.0 | 35.1 | |
101 | 43.6 | 42.7 | 41.7 | 40.8 | 39.8 | 38.9 | 37.9 | 37.0 | 36.0 | 35.1 | |
102 | 43.6 | 42.7 | 41.7 | 40.8 | 39.8 | 38.9 | 37.9 | 37.0 | 36.0 | 35.1 | |
103 | 43.6 | 42.7 | 41.7 | 40.8 | 39.8 | 38.9 | 37.9 | 37.0 | 36.0 | 35.1 | |
104 | 43.6 | 42.7 | 41.7 | 40.8 | 39.8 | 38.8 | 37.9 | 37.0 | 36.0 | 35.1 | |
105 | 43.6 | 42.7 | 41.7 | 40.8 | 39.8 | 38.8 | 37.9 | 37.0 | 36.0 | 35.1 | |
106 | 43.6 | 42.7 | 41.7 | 40.8 | 39.8 | 38.8 | 37.9 | 37.0 | 36.0 | 35.1 | |
107 | 43.6 | 42.7 | 41.7 | 40.8 | 39.8 | 38.8 | 37.9 | 37.0 | 36.0 | 35.1 | |
108 | 43.6 | 42.7 | 41.7 | 40.8 | 39.8 | 38.8 | 37.9 | 37.0 | 36.0 | 35.1 | |
109 | 43.6 | 42.7 | 41.7 | 40.7 | 39.8 | 38.8 | 37.9 | 37.0 | 36.0 | 35.1 | |
110 | 43.6 | 42.7 | 41.7 | 40.7 | 39.8 | 38.8 | 37.9 | 37.0 | 36.0 | 35.1 | |
111 | 43.6 | 42.7 | 41.7 | 40.7 | 39.8 | 38.8 | 37.9 | 37.0 | 36.0 | 35.1 | |
112 | 43.6 | 42.7 | 41.7 | 40.7 | 39.8 | 38.8 | 37.9 | 37.0 | 36.0 | 35.1 | |
113 | 43.6 | 42.7 | 41.7 | 40.7 | 39.8 | 38.8 | 37.9 | 37.0 | 36.0 | 35.1 | |
114 | 43.6 | 42.7 | 41.7 | 40.7 | 39.8 | 38.8 | 37.9 | 37.0 | 36.0 | 35.1 | |
115+ | 43.6 | 42.7 | 41.7 | 40.7 | 39.8 | 38.8 | 37.9 | 37.0 | 36.0 | 35.1 |
Joint Life and Last Survivor Expectancy
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of their IRAs) | | AGES |
50 |
51 |
52 |
53 |
54 |
55 |
56 |
57 |
58 |
59 | |
50 | 40.4 | 40.0 | 39.5 | 39.1 | 38.7 | 38.3 | 38.0 | 37.6 | 37.3 | 37.1 | |
51 | 40.0 | 39.5 | 39.0 | 38.5 | 38.1 | 37.7 | 37.4 | 37.0 | 36.7 | 36.4 | |
52 | 39.5 | 39.0 | 38.5 | 38.0 | 37.6 | 37.2 | 36.8 | 36.4 | 36.0 | 35.7 | |
53 | 39.1 | 38.5 | 38.0 | 37.5 | 37.1 | 36.6 | 36.2 | 35.8 | 35.4 | 35.1 | |
54 | 38.7 | 38.1 | 37.6 | 37.1 | 36.6 | 36.1 | 35.7 | 35.2 | 34.8 | 34.5 | |
55 | 38.3 | 37.7 | 37.2 | 36.6 | 36.1 | 35.6 | 35.1 | 34.7 | 34.3 | 33.9 | |
56 | 38.0 | 37.4 | 36.8 | 36.2 | 35.7 | 35.1 | 34.7 | 34.2 | 33.7 | 33.3 | |
57 | 37.6 | 37.0 | 36.4 | 35.8 | 35.2 | 34.7 | 34.2 | 33.7 | 33.2 | 32.8 | |
58 | 37.3 | 36.7 | 36.0 | 35.4 | 34.8 | 34.3 | 33.7 | 33.2 | 32.8 | 32.3 | |
59 | 37.1 | 36.4 | 35.7 | 35.1 | 34.5 | 33.9 | 33.3 | 32.8 | 32.3 | 31.8 | |
60 | 36.8 | 36.1 | 35.4 | 34.8 | 34.1 | 33.5 | 32.9 | 32.4 | 31.9 | 31.3 | |
61 | 36.6 | 35.8 | 35.1 | 34.5 | 33.8 | 33.2 | 32.6 | 32.0 | 31.4 | 30.9 | |
62 | 36.3 | 35.6 | 34.9 | 34.2 | 33.5 | 32.9 | 32.2 | 31.6 | 31.1 | 30.5 | |
63 | 36.1 | 35.4 | 34.6 | 33.9 | 33.2 | 32.6 | 31.9 | 31.3 | 30.7 | 30.1 | |
64 | 35.9 | 35.2 | 34.4 | 33.7 | 33.0 | 32.3 | 31.6 | 31.0 | 30.4 | 29.8 | |
65 | 35.8 | 35.0 | 34.2 | 33.5 | 32.7 | 32.0 | 31.4 | 30.7 | 30.0 | 29.4 | |
66 | 35.6 | 34.8 | 34.0 | 33.3 | 32.5 | 31.8 | 31.1 | 30.4 | 29.8 | 29.1 | |
67 | 35.5 | 34.7 | 33.9 | 33.1 | 32.3 | 31.6 | 30.9 | 30.2 | 29.5 | 28.8 | |
68 | 35.3 | 34.5 | 33.7 | 32.9 | 32.1 | 31.4 | 30.7 | 29.9 | 29.2 | 28.6 | |
69 | 35.2 | 34.4 | 33.6 | 32.8 | 32.0 | 31.2 | 30.5 | 29.7 | 29.0 | 28.3 | |
70 | 35.1 | 34.3 | 33.4 | 32.6 | 31.8 | 31.1 | 30.3 | 29.5 | 28.8 | 28.1 | |
71 | 35.0 | 34.2 | 33.3 | 32.5 | 31.7 | 30.9 | 30.1 | 29.4 | 28.6 | 27.9 | |
72 | 34.9 | 34.1 | 33.2 | 32.4 | 31.6 | 30.8 | 30.0 | 29.2 | 28.4 | 27.7 | |
73 | 34.8 | 34.0 | 33.1 | 32.3 | 31.5 | 30.6 | 29.8 | 29.1 | 28.3 | 27.5 | |
74 | 34.8 | 33.9 | 33.0 | 32.2 | 31.4 | 30.5 | 29.7 | 28.9 | 28.1 | 27.4 | |
75 | 34.7 | 33.8 | 33.0 | 32.1 | 31.3 | 30.4 | 29.6 | 28.8 | 28.0 | 27.2 | |
76 | 34.6 | 33.8 | 32.9 | 32.0 | 31.2 | 30.3 | 29.5 | 28.7 | 27.9 | 27.1 | |
77 | 34.6 | 33.7 | 32.8 | 32.0 | 31.1 | 30.3 | 29.4 | 28.6 | 27.8 | 27.0 | |
78 | 34.5 | 33.6 | 32.8 | 31.9 | 31.0 | 30.2 | 29.3 | 28.5 | 27.7 | 26.9 | |
79 | 34.5 | 33.6 | 32.7 | 31.8 | 31.0 | 30.1 | 29.3 | 28.4 | 27.6 | 26.8 | |
80 | 34.5 | 33.6 | 32.7 | 31.8 | 30.9 | 30.1 | 29.2 | 28.4 | 27.5 | 26.7 | |
81 | 34.4 | 33.5 | 32.6 | 31.8 | 30.9 | 30.0 | 29.2 | 28.3 | 27.5 | 26.6 | |
82 | 34.4 | 33.5 | 32.6 | 31.7 | 30.8 | 30.0 | 29.1 | 28.3 | 27.4 | 26.6 | |
83 | 34.4 | 33.5 | 32.6 | 31.7 | 30.8 | 29.9 | 29.1 | 28.2 | 27.4 | 26.5 | |
84 | 34.3 | 33.4 | 32.5 | 31.7 | 30.8 | 29.9 | 29.0 | 28.2 | 27.3 | 26.5 | |
85 | 34.3 | 33.4 | 32.5 | 31.6 | 30.7 | 29.9 | 29.0 | 28.1 | 27.3 | 26.4 | |
86 | 34.3 | 33.4 | 32.5 | 31.6 | 30.7 | 29.8 | 29.0 | 28.1 | 27.2 | 26.4 | |
87 | 34.3 | 33.4 | 32.5 | 31.6 | 30.7 | 29.8 | 28.9 | 28.1 | 27.2 | 26.4 | |
88 | 34.3 | 33.4 | 32.5 | 31.6 | 30.7 | 29.8 | 28.9 | 28.0 | 27.2 | 26.3 | |
89 | 34.3 | 33.3 | 32.4 | 31.5 | 30.7 | 29.8 | 28.9 | 28.0 | 27.2 | 26.3 | |
90 | 34.2 | 33.3 | 32.4 | 31.5 | 30.6 | 29.8 | 28.9 | 28.0 | 27.1 | 26.3 | |
91 | 34.2 | 33.3 | 32.4 | 31.5 | 30.6 | 29.7 | 28.9 | 28.0 | 27.1 | 26.3 | |
92 | 34.2 | 33.3 | 32.4 | 31.5 | 30.6 | 29.7 | 28.8 | 28.0 | 27.1 | 26.2 | |
93 | 34.2 | 33.3 | 32.4 | 31.5 | 30.6 | 29.7 | 28.8 | 28.0 | 27.1 | 26.2 | |
94 | 34.2 | 33.3 | 32.4 | 31.5 | 30.6 | 29.7 | 28.8 | 27.9 | 27.1 | 26.2 | |
95 | 34.2 | 33.3 | 32.4 | 31.5 | 30.6 | 29.7 | 28.8 | 27.9 | 27.1 | 26.2 | |
96 | 34.2 | 33.3 | 32.4 | 31.5 | 30.6 | 29.7 | 28.8 | 27.9 | 27.0 | 26.2 | |
97 | 34.2 | 33.3 | 32.4 | 31.5 | 30.6 | 29.7 | 28.8 | 27.9 | 27.0 | 26.2 | |
98 | 34.2 | 33.3 | 32.4 | 31.5 | 30.6 | 29.7 | 28.8 | 27.9 | 27.0 | 26.2 | |
99 | 34.2 | 33.3 | 32.4 | 31.5 | 30.6 | 29.7 | 28.8 | 27.9 | 27.0 | 26.2 | |
100 | 34.2 | 33.3 | 32.4 | 31.5 | 30.6 | 29.7 | 28.8 | 27.9 | 27.0 | 26.1 | |
101 | 34.2 | 33.3 | 32.4 | 31.5 | 30.6 | 29.7 | 28.8 | 27.9 | 27.0 | 26.1 | |
102 | 34.2 | 33.3 | 32.4 | 31.4 | 30.5 | 29.7 | 28.8 | 27.9 | 27.0 | 26.1 | |
103 | 34.2 | 33.3 | 32.4 | 31.4 | 30.5 | 29.7 | 28.8 | 27.9 | 27.0 | 26.1 | |
104 | 34.2 | 33.3 | 32.4 | 31.4 | 30.5 | 29.6 | 28.8 | 27.9 | 27.0 | 26.1 | |
105 | 34.2 | 33.3 | 32.3 | 31.4 | 30.5 | 29.6 | 28.8 | 27.9 | 27.0 | 26.1 | |
106 | 34.2 | 33.3 | 32.3 | 31.4 | 30.5 | 29.6 | 28.8 | 27.9 | 27.0 | 26.1 | |
107 | 34.2 | 33.3 | 32.3 | 31.4 | 30.5 | 29.6 | 28.8 | 27.9 | 27.0 | 26.1 | |
108 | 34.2 | 33.3 | 32.3 | 31.4 | 30.5 | 29.6 | 28.8 | 27.9 | 27.0 | 26.1 | |
109 | 34.2 | 33.3 | 32.3 | 31.4 | 30.5 | 29.6 | 28.7 | 27.9 | 27.0 | 26.1 | |
110 | 34.2 | 33.3 | 32.3 | 31.4 | 30.5 | 29.6 | 28.7 | 27.9 | 27.0 | 26.1 | |
111 | 34.2 | 33.3 | 32.3 | 31.4 | 30.5 | 29.6 | 28.7 | 27.9 | 27.0 | 26.1 | |
112 | 34.2 | 33.3 | 32.3 | 31.4 | 30.5 | 29.6 | 28.7 | 27.9 | 27.0 | 26.1 | |
113 | 34.2 | 33.3 | 32.3 | 31.4 | 30.5 | 29.6 | 28.7 | 27.9 | 27.0 | 26.1 | |
114 | 34.2 | 33.3 | 32.3 | 31.4 | 30.5 | 29.6 | 28.7 | 27.9 | 27.0 | 26.1 | |
115+ | 34.2 | 33.3 | 32.3 | 31.4 | 30.5 | 29.6 | 28.7 | 27.9 | 27.0 | 26.1 |
Joint Life and Last Survivor Expectancy
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of their IRAs) | | AGES |
60 |
61 |
62 |
63 |
64 |
65 |
66 |
67 |
68 |
69 | |
60 | 30.9 | 30.4 | 30.0 | 29.6 | 29.2 | 28.8 | 28.5 | 28.2 | 27.9 | 27.6 | |
61 | 30.4 | 29.9 | 29.5 | 29.0 | 28.6 | 28.3 | 27.9 | 27.6 | 27.3 | 27.0 | |
62 | 30.0 | 29.5 | 29.0 | 28.5 | 28.1 | 27.7 | 27.3 | 27.0 | 26.7 | 26.4 | |
63 | 29.6 | 29.0 | 28.5 | 28.1 | 27.6 | 27.2 | 26.8 | 26.4 | 26.1 | 25.7 | |
64 | 29.2 | 28.6 | 28.1 | 27.6 | 27.1 | 26.7 | 26.3 | 25.9 | 25.5 | 25.2 | |
65 | 28.8 | 28.3 | 27.7 | 27.2 | 26.7 | 26.2 | 25.8 | 25.4 | 25.0 | 24.6 | |
66 | 28.5 | 27.9 | 27.3 | 26.8 | 26.3 | 25.8 | 25.3 | 24.9 | 24.5 | 24.1 | |
67 | 28.2 | 27.6 | 27.0 | 26.4 | 25.9 | 25.4 | 24.9 | 24.4 | 24.0 | 23.6 | |
68 | 27.9 | 27.3 | 26.7 | 26.1 | 25.5 | 25.0 | 24.5 | 24.0 | 23.5 | 23.1 | |
69 | 27.6 | 27.0 | 26.4 | 25.7 | 25.2 | 24.6 | 24.1 | 23.6 | 23.1 | 22.6 | |
70 | 27.4 | 26.7 | 26.1 | 25.4 | 24.8 | 24.3 | 23.7 | 23.2 | 22.7 | 22.2 | |
71 | 27.2 | 26.5 | 25.8 | 25.2 | 24.5 | 23.9 | 23.4 | 22.8 | 22.3 | 21.8 | |
72 | 27.0 | 26.3 | 25.6 | 24.9 | 24.3 | 23.7 | 23.1 | 22.5 | 22.0 | 21.4 | |
73 | 26.8 | 26.1 | 25.4 | 24.7 | 24.0 | 23.4 | 22.8 | 22.2 | 21.6 | 21.1 | |
74 | 26.6 | 25.9 | 25.2 | 24.5 | 23.8 | 23.1 | 22.5 | 21.9 | 21.3 | 20.8 | |
75 | 26.5 | 25.7 | 25.0 | 24.3 | 23.6 | 22.9 | 22.3 | 21.6 | 21.0 | 20.5 | |
76 | 26.3 | 25.6 | 24.8 | 24.1 | 23.4 | 22.7 | 22.0 | 21.4 | 20.8 | 20.2 | |
77 | 26.2 | 25.4 | 24.7 | 23.9 | 23.2 | 22.5 | 21.8 | 21.2 | 20.6 | 19.9 | |
78 | 26.1 | 25.3 | 24.6 | 23.8 | 23.1 | 22.4 | 21.7 | 21.0 | 20.3 | 19.7 | |
79 | 26.0 | 25.2 | 24.4 | 23.7 | 22.9 | 22.2 | 21.5 | 20.8 | 20.1 | 19.5 | |
80 | 25.9 | 25.1 | 24.3 | 23.6 | 22.8 | 22.1 | 21.3 | 20.6 | 20.0 | 19.3 | |
81 | 25.8 | 25.0 | 24.2 | 23.4 | 22.7 | 21.9 | 21.2 | 20.5 | 19.8 | 19.1 | |
82 | 25.8 | 24.9 | 24.1 | 23.4 | 22.6 | 21.8 | 21.1 | 20.4 | 19.7 | 19.0 | |
83 | 25.7 | 24.9 | 24.1 | 23.3 | 22.5 | 21.7 | 21.0 | 20.2 | 19.5 | 18.8 | |
84 | 25.6 | 24.8 | 24.0 | 23.2 | 22.4 | 21.6 | 20.9 | 20.1 | 19.4 | 18.7 | |
85 | 25.6 | 24.8 | 23.9 | 23.1 | 22.3 | 21.6 | 20.8 | 20.1 | 19.3 | 18.6 | |
86 | 25.5 | 24.7 | 23.9 | 23.1 | 22.3 | 21.5 | 20.7 | 20.0 | 19.2 | 18.5 | |
87 | 25.5 | 24.7 | 23.8 | 23.0 | 22.2 | 21.4 | 20.7 | 19.9 | 19.2 | 18.4 | |
88 | 25.5 | 24.6 | 23.8 | 23.0 | 22.2 | 21.4 | 20.6 | 19.8 | 19.1 | 18.3 | |
89 | 25.4 | 24.6 | 23.8 | 22.9 | 22.1 | 21.3 | 20.5 | 19.8 | 19.0 | 18.3 | |
90 | 25.4 | 24.6 | 23.7 | 22.9 | 22.1 | 21.3 | 20.5 | 19.7 | 19.0 | 18.2 | |
91 | 25.4 | 24.5 | 23.7 | 22.9 | 22.1 | 21.3 | 20.5 | 19.7 | 18.9 | 18.2 | |
92 | 25.4 | 24.5 | 23.7 | 22.9 | 22.0 | 21.2 | 20.4 | 19.6 | 18.9 | 18.1 | |
93 | 25.4 | 24.5 | 23.7 | 22.8 | 22.0 | 21.2 | 20.4 | 19.6 | 18.8 | 18.1 | |
94 | 25.3 | 24.5 | 23.6 | 22.8 | 22.0 | 21.2 | 20.4 | 19.6 | 18.8 | 18.0 | |
95 | 25.3 | 24.5 | 23.6 | 22.8 | 22.0 | 21.1 | 20.3 | 19.6 | 18.8 | 18.0 | |
96 | 25.3 | 24.5 | 23.6 | 22.8 | 21.9 | 21.1 | 20.3 | 19.5 | 18.8 | 18.0 | |
97 | 25.3 | 24.5 | 23.6 | 22.8 | 21.9 | 21.1 | 20.3 | 19.5 | 18.7 | 18.0 | |
98 | 25.3 | 24.4 | 23.6 | 22.8 | 21.9 | 21.1 | 20.3 | 19.5 | 18.7 | 17.9 | |
99 | 25.3 | 24.4 | 23.6 | 22.7 | 21.9 | 21.1 | 20.3 | 19.5 | 18.7 | 17.9 | |
100 | 25.3 | 24.4 | 23.6 | 22.7 | 21.9 | 21.1 | 20.3 | 19.5 | 18.7 | 17.9 | |
101 | 25.3 | 24.4 | 23.6 | 22.7 | 21.9 | 21.1 | 20.2 | 19.4 | 18.7 | 17.9 | |
102 | 25.3 | 24.4 | 23.6 | 22.7 | 21.9 | 21.1 | 20.2 | 19.4 | 18.6 | 17.9 | |
103 | 25.3 | 24.4 | 23.6 | 22.7 | 21.9 | 21.0 | 20.2 | 19.4 | 18.6 | 17.9 | |
104 | 25.3 | 24.4 | 23.5 | 22.7 | 21.9 | 21.0 | 20.2 | 19.4 | 18.6 | 17.8 | |
105 | 25.3 | 24.4 | 23.5 | 22.7 | 21.9 | 21.0 | 20.2 | 19.4 | 18.6 | 17.8 | |
106 | 25.3 | 24.4 | 23.5 | 22.7 | 21.9 | 21.0 | 20.2 | 19.4 | 18.6 | 17.8 | |
107 | 25.2 | 24.4 | 23.5 | 22.7 | 21.8 | 21.0 | 20.2 | 19.4 | 18.6 | 17.8 | |
108 | 25.2 | 24.4 | 23.5 | 22.7 | 21.8 | 21.0 | 20.2 | 19.4 | 18.6 | 17.8 | |
109 | 25.2 | 24.4 | 23.5 | 22.7 | 21.8 | 21.0 | 20.2 | 19.4 | 18.6 | 17.8 | |
110 | 25.2 | 24.4 | 23.5 | 22.7 | 21.8 | 21.0 | 20.2 | 19.4 | 18.6 | 17.8 | |
111 | 25.2 | 24.4 | 23.5 | 22.7 | 21.8 | 21.0 | 20.2 | 19.4 | 18.6 | 17.8 | |
112 | 25.2 | 24.4 | 23.5 | 22.7 | 21.8 | 21.0 | 20.2 | 19.4 | 18.6 | 17.8 | |
113 | 25.2 | 24.4 | 23.5 | 22.7 | 21.8 | 21.0 | 20.2 | 19.4 | 18.6 | 17.8 | |
114 | 25.2 | 24.4 | 23.5 | 22.7 | 21.8 | 21.0 | 20.2 | 19.4 | 18.6 | 17.8 | |
115+ | 25.2 | 24.4 | 23.5 | 22.7 | 21.8 | 21.0 | 20.2 | 19.4 | 18.6 | 17.8 |
Joint Life and Last Survivor Expectancy
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of their IRAs) | | AGES |
70 |
71 |
72 |
73 |
74 |
75 |
76 |
77 |
78 |
79 | |
70 | 21.8 | 21.3 | 20.9 | 20.6 | 20.2 | 19.9 | 19.6 | 19.4 | 19.1 | 18.9 | |
71 | 21.3 | 20.9 | 20.5 | 20.1 | 19.7 | 19.4 | 19.1 | 18.8 | 18.5 | 18.3 | |
72 | 20.9 | 20.5 | 20.0 | 19.6 | 19.3 | 18.9 | 18.6 | 18.3 | 18.0 | 17.7 | |
73 | 20.6 | 20.1 | 19.6 | 19.2 | 18.8 | 18.4 | 18.1 | 17.8 | 17.5 | 17.2 | |
74 | 20.2 | 19.7 | 19.3 | 18.8 | 18.4 | 18.0 | 17.6 | 17.3 | 17.0 | 16.7 | |
75 | 19.9 | 19.4 | 18.9 | 18.4 | 18.0 | 17.6 | 17.2 | 16.8 | 16.5 | 16.2 | |
76 | 19.6 | 19.1 | 18.6 | 18.1 | 17.6 | 17.2 | 16.8 | 16.4 | 16.0 | 15.7 | |
77 | 19.4 | 18.8 | 18.3 | 17.8 | 17.3 | 16.8 | 16.4 | 16.0 | 15.6 | 15.3 | |
78 | 19.1 | 18.5 | 18.0 | 17.5 | 17.0 | 16.5 | 16.0 | 15.6 | 15.2 | 14.9 | |
79 | 18.9 | 18.3 | 17.7 | 17.2 | 16.7 | 16.2 | 15.7 | 15.3 | 14.9 | 14.5 | |
80 | 18.7 | 18.1 | 17.5 | 16.9 | 16.4 | 15.9 | 15.4 | 15.0 | 14.5 | 14.1 | |
81 | 18.5 | 17.9 | 17.3 | 16.7 | 16.2 | 15.6 | 15.1 | 14.7 | 14.2 | 13.8 | |
82 | 18.3 | 17.7 | 17.1 | 16.5 | 15.9 | 15.4 | 14.9 | 14.4 | 13.9 | 13.5 | |
83 | 18.2 | 17.5 | 16.9 | 16.3 | 15.7 | 15.2 | 14.7 | 14.2 | 13.7 | 13.2 | |
84 | 18.0 | 17.4 | 16.7 | 16.1 | 15.5 | 15.0 | 14.4 | 13.9 | 13.4 | 13.0 | |
85 | 17.9 | 17.3 | 16.6 | 16.0 | 15.4 | 14.8 | 14.3 | 13.7 | 13.2 | 12.8 | |
86 | 17.8 | 17.1 | 16.5 | 15.8 | 15.2 | 14.6 | 14.1 | 13.5 | 13.0 | 12.5 | |
87 | 17.7 | 17.0 | 16.4 | 15.7 | 15.1 | 14.5 | 13.9 | 13.4 | 12.9 | 12.4 | |
88 | 17.6 | 16.9 | 16.3 | 15.6 | 15.0 | 14.4 | 13.8 | 13.2 | 12.7 | 12.2 | |
89 | 17.6 | 16.9 | 16.2 | 15.5 | 14.9 | 14.3 | 13.7 | 13.1 | 12.6 | 12.0 | |
90 | 17.5 | 16.8 | 16.1 | 15.4 | 14.8 | 14.2 | 13.6 | 13.0 | 12.4 | 11.9 | |
91 | 17.4 | 16.7 | 16.0 | 15.4 | 14.7 | 14.1 | 13.5 | 12.9 | 12.3 | 11.8 | |
92 | 17.4 | 16.7 | 16.0 | 15.3 | 14.6 | 14.0 | 13.4 | 12.8 | 12.2 | 11.7 | |
93 | 17.3 | 16.6 | 15.9 | 15.2 | 14.6 | 13.9 | 13.3 | 12.7 | 12.1 | 11.6 | |
94 | 17.3 | 16.6 | 15.9 | 15.2 | 14.5 | 13.9 | 13.2 | 12.6 | 12.0 | 11.5 | |
95 | 17.3 | 16.5 | 15.8 | 15.1 | 14.5 | 13.8 | 13.2 | 12.6 | 12.0 | 11.4 | |
96 | 17.2 | 16.5 | 15.8 | 15.1 | 14.4 | 13.8 | 13.1 | 12.5 | 11.9 | 11.3 | |
97 | 17.2 | 16.5 | 15.8 | 15.1 | 14.4 | 13.7 | 13.1 | 12.5 | 11.9 | 11.3 | |
98 | 17.2 | 16.4 | 15.7 | 15.0 | 14.3 | 13.7 | 13.0 | 12.4 | 11.8 | 11.2 | |
99 | 17.2 | 16.4 | 15.7 | 15.0 | 14.3 | 13.6 | 13.0 | 12.4 | 11.8 | 11.2 | |
100 | 17.1 | 16.4 | 15.7 | 15.0 | 14.3 | 13.6 | 12.9 | 12.3 | 11.7 | 11.1 | |
101 | 17.1 | 16.4 | 15.6 | 14.9 | 14.2 | 13.6 | 12.9 | 12.3 | 11.7 | 11.1 | |
102 | 17.1 | 16.4 | 15.6 | 14.9 | 14.2 | 13.5 | 12.9 | 12.2 | 11.6 | 11.0 | |
103 | 17.1 | 16.3 | 15.6 | 14.9 | 14.2 | 13.5 | 12.9 | 12.2 | 11.6 | 11.0 | |
104 | 17.1 | 16.3 | 15.6 | 14.9 | 14.2 | 13.5 | 12.8 | 12.2 | 11.6 | 11.0 | |
105 | 17.1 | 16.3 | 15.6 | 14.9 | 14.2 | 13.5 | 12.8 | 12.2 | 11.5 | 10.9 | |
106 | 17.1 | 16.3 | 15.6 | 14.8 | 14.1 | 13.5 | 12.8 | 12.2 | 11.5 | 10.9 | |
107 | 17.0 | 16.3 | 15.6 | 14.8 | 14.1 | 13.4 | 12.8 | 12.1 | 11.5 | 10.9 | |
108 | 17.0 | 16.3 | 15.5 | 14.8 | 14.1 | 13.4 | 12.8 | 12.1 | 11.5 | 10.9 | |
109 | 17.0 | 16.3 | 15.5 | 14.8 | 14.1 | 13.4 | 12.8 | 12.1 | 11.5 | 10.9 | |
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 |
Joint Life and Last Survivor Expectancy
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of their IRAs) | | AGES |
80 |
81 |
82 |
83 |
84 |
85 |
86 |
87 |
88 |
89 | |
80 | 13.8 | 13.4 | 13.1 | 12.8 | 12.6 | 12.3 | 12.1 | 11.9 | 11.7 | 11.5 | |
81 | 13.4 | 13.1 | 12.7 | 12.4 | 12.2 | 11.9 | 11.7 | 11.4 | 11.3 | 11.1 | |
82 | 13.1 | 12.7 | 12.4 | 12.1 | 11.8 | 11.5 | 11.3 | 11.0 | 10.8 | 10.6 | |
83 | 12.8 | 12.4 | 12.1 | 11.7 | 11.4 | 11.1 | 10.9 | 10.6 | 10.4 | 10.2 | |
84 | 12.6 | 12.2 | 11.8 | 11.4 | 11.1 | 10.8 | 10.5 | 10.3 | 10.1 | 9.9 | |
85 | 12.3 | 11.9 | 11.5 | 11.1 | 10.8 | 10.5 | 10.2 | 9.9 | 9.7 | 9.5 | |
86 | 12.1 | 11.7 | 11.3 | 10.9 | 10.5 | 10.2 | 9.9 | 9.6 | 9.4 | 9.2 | |
87 | 11.9 | 11.4 | 11.0 | 10.6 | 10.3 | 9.9 | 9.6 | 9.4 | 9.1 | 8.9 | |
88 | 11.7 | 11.3 | 10.8 | 10.4 | 10.1 | 9.7 | 9.4 | 9.1 | 8.8 | 8.6 | |
89 | 11.5 | 11.1 | 10.6 | 10.2 | 9.9 | 9.5 | 9.2 | 8.9 | 8.6 | 8.3 | |
90 | 11.4 | 10.9 | 10.5 | 10.1 | 9.7 | 9.3 | 9.0 | 8.6 | 8.3 | 8.1 | |
91 | 11.3 | 10.8 | 10.3 | 9.9 | 9.5 | 9.1 | 8.8 | 8.4 | 8.1 | 7.9 | |
92 | 11.2 | 10.7 | 10.2 | 9.8 | 9.3 | 9.0 | 8.6 | 8.3 | 8.0 | 7.7 | |
93 | 11.1 | 10.6 | 10.1 | 9.6 | 9.2 | 8.8 | 8.5 | 8.1 | 7.8 | 7.5 | |
94 | 11.0 | 10.5 | 10.0 | 9.5 | 9.1 | 8.7 | 8.3 | 8.0 | 7.6 | 7.3 | |
95 | 10.9 | 10.4 | 9.9 | 9.4 | 9.0 | 8.6 | 8.2 | 7.8 | 7.5 | 7.2 | |
96 | 10.8 | 10.3 | 9.8 | 9.3 | 8.9 | 8.5 | 8.1 | 7.7 | 7.4 | 7.1 | |
97 | 10.7 | 10.2 | 9.7 | 9.2 | 8.8 | 8.4 | 8.0 | 7.6 | 7.3 | 6.9 | |
98 | 10.7 | 10.1 | 9.6 | 9.2 | 8.7 | 8.3 | 7.9 | 7.5 | 7.1 | 6.8 | |
99 | 10.6 | 10.1 | 9.6 | 9.1 | 8.6 | 8.2 | 7.8 | 7.4 | 7.0 | 6.7 | |
100 | 10.6 | 10.0 | 9.5 | 9.0 | 8.5 | 8.1 | 7.7 | 7.3 | 6.9 | 6.6 | |
101 | 10.5 | 10.0 | 9.4 | 9.0 | 8.5 | 8.0 | 7.6 | 7.2 | 6.9 | 6.5 | |
102 | 10.5 | 9.9 | 9.4 | 8.9 | 8.4 | 8.0 | 7.5 | 7.1 | 6.8 | 6.4 | |
103 | 10.4 | 9.9 | 9.4 | 8.8 | 8.4 | 7.9 | 7.5 | 7.1 | 6.7 | 6.3 | |
104 | 10.4 | 9.8 | 9.3 | 8.8 | 8.3 | 7.9 | 7.4 | 7.0 | 6.6 | 6.3 | |
105 | 10.4 | 9.8 | 9.3 | 8.8 | 8.3 | 7.8 | 7.4 | 7.0 | 6.6 | 6.2 | |
106 | 10.3 | 9.8 | 9.2 | 8.7 | 8.2 | 7.8 | 7.3 | 6.9 | 6.5 | 6.2 | |
107 | 10.3 | 9.8 | 9.2 | 8.7 | 8.2 | 7.7 | 7.3 | 6.9 | 6.5 | 6.1 | |
108 | 10.3 | 9.7 | 9.2 | 8.7 | 8.2 | 7.7 | 7.3 | 6.8 | 6.4 | 6.1 | |
109 | 10.3 | 9.7 | 9.2 | 8.7 | 8.2 | 7.7 | 7.2 | 6.8 | 6.4 | 6.0 | |
110 | 10.3 | 9.7 | 9.2 | 8.6 | 8.1 | 7.7 | 7.2 | 6.8 | 6.4 | 6.0 | |
111 | 10.3 | 9.7 | 9.1 | 8.6 | 8.1 | 7.6 | 7.2 | 6.8 | 6.3 | 6.0 | |
112 | 10.2 | 9.7 | 9.1 | 8.6 | 8.1 | 7.6 | 7.2 | 6.7 | 6.3 | 5.9 | |
113 | 10.2 | 9.7 | 9.1 | 8.6 | 8.1 | 7.6 | 7.2 | 6.7 | 6.3 | 5.9 | |
114 | 10.2 | 9.7 | 9.1 | 8.6 | 8.1 | 7.6 | 7.1 | 6.7 | 6.3 | 5.9 | |
115+ | 10.2 | 9.7 | 9.1 | 8.6 | 8.1 | 7.6 | 7.1 | 6.7 | 6.3 | 5.9 |
Joint Life and Last Survivor Expectancy
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of their IRAs) | | AGES |
90 |
91 |
92 |
93 |
94 |
95 |
96 |
97 |
98 |
99 | |
90 | 7.8 | 7.6 | 7.4 | 7.2 | 7.1 | 6.9 | 6.8 | 6.6 | 6.5 | 6.4 | |
91 | 7.6 | 7.4 | 7.2 | 7.0 | 6.8 | 6.7 | 6.5 | 6.4 | 6.3 | 6.1 | |
92 | 7.4 | 7.2 | 7.0 | 6.8 | 6.6 | 6.4 | 6.3 | 6.1 | 6.0 | 5.9 | |
93 | 7.2 | 7.0 | 6.8 | 6.6 | 6.4 | 6.2 | 6.1 | 5.9 | 5.8 | 5.6 | |
94 | 7.1 | 6.8 | 6.6 | 6.4 | 6.2 | 6.0 | 5.9 | 5.7 | 5.6 | 5.4 | |
95 | 6.9 | 6.7 | 6.4 | 6.2 | 6.0 | 5.8 | 5.7 | 5.5 | 5.4 | 5.2 | |
96 | 6.8 | 6.5 | 6.3 | 6.1 | 5.9 | 5.7 | 5.5 | 5.3 | 5.2 | 5.0 | |
97 | 6.6 | 6.4 | 6.1 | 5.9 | 5.7 | 5.5 | 5.3 | 5.2 | 5.0 | 4.9 | |
98 | 6.5 | 6.3 | 6.0 | 5.8 | 5.6 | 5.4 | 5.2 | 5.0 | 4.8 | 4.7 | |
99 | 6.4 | 6.1 | 5.9 | 5.6 | 5.4 | 5.2 | 5.0 | 4.9 | 4.7 | 4.5 | |
100 | 6.3 | 6.0 | 5.8 | 5.5 | 5.3 | 5.1 | 4.9 | 4.7 | 4.5 | 4.4 | |
101 | 6.2 | 5.9 | 5.6 | 5.4 | 5.2 | 5.0 | 4.8 | 4.6 | 4.4 | 4.2 | |
102 | 6.1 | 5.8 | 5.5 | 5.3 | 5.1 | 4.8 | 4.6 | 4.4 | 4.3 | 4.1 | |
103 | 6.0 | 5.7 | 5.4 | 5.2 | 5.0 | 4.7 | 4.5 | 4.3 | 4.1 | 4.0 | |
104 | 5.9 | 5.6 | 5.4 | 5.1 | 4.9 | 4.6 | 4.4 | 4.2 | 4.0 | 3.8 | |
105 | 5.9 | 5.6 | 5.3 | 5.0 | 4.8 | 4.5 | 4.3 | 4.1 | 3.9 | 3.7 | |
106 | 5.8 | 5.5 | 5.2 | 4.9 | 4.7 | 4.5 | 4.2 | 4.0 | 3.8 | 3.6 | |
107 | 5.8 | 5.4 | 5.1 | 4.9 | 4.6 | 4.4 | 4.2 | 3.9 | 3.7 | 3.5 | |
108 | 5.7 | 5.4 | 5.1 | 4.8 | 4.6 | 4.3 | 4.1 | 3.9 | 3.7 | 3.5 | |
109 | 5.7 | 5.3 | 5.0 | 4.8 | 4.5 | 4.3 | 4.0 | 3.8 | 3.6 | 3.4 | |
110 | 5.6 | 5.3 | 5.0 | 4.7 | 4.5 | 4.2 | 4.0 | 3.8 | 3.5 | 3.3 | |
111 | 5.6 | 5.3 | 5.0 | 4.7 | 4.4 | 4.2 | 3.9 | 3.7 | 3.5 | 3.3 | |
112 | 5.6 | 5.3 | 4.9 | 4.7 | 4.4 | 4.1 | 3.9 | 3.7 | 3.5 | 3.2 | | |
113 | 5.6 | 5.2 | 4.9 | 4.6 | 4.4 | 4.1 | 3.9 | 3.6 | 3.4 | 3.2 | |
114 | 5.6 | 5.2 | 4.9 | 4.6 | 4.3 | 4.1 | 3.9 | 3.6 | 3.4 | 3.2 | |
115+ | 5.5 | 5.2 | 4.9 | 4.6 | 4.3 | 4.1 | 3.8 | 3.6 | 3.4 | 3.1 |
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+ | |
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 |
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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