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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
6953.552.651.650.649.748.7