View all text of Subjgrp 2 [§ 1.401-0 - § 1.401(k)-5]

§ 1.401(a)(9)-9 - Life expectancy and distribution period tables.

(a) In general. This section specifies the life expectancy and applicable distribution period tables that apply for purposes of determining required minimum distributions under section 401(a)(9). Paragraphs (b), (c), and (d) of this section set forth these tables. Paragraph (e) of this section provides the mortality rates that are used to develop these tables. Paragraph (f) of this section provides applicability date rules.

(b) Single Life Table. The following table, referred to as the Single Life Table, sets forth the life expectancy of an individual at each age.

Table 1 to Paragraph (b)

Age Life expectancy 084.6 183.7 282.8 381.8 480.8 579.8 678.8 777.9 876.9 975.9 1074.9 1173.9 1272.9 1371.9 1470.9 1569.9 1669.0 1768.0 1867.0 1966.0 2065.0 2164.1 2263.1 2362.1 2461.1 2560.2 2659.2 2758.2 2857.3 2956.3 3055.3 3154.4 3253.4 3352.5 3451.5 3550.5 3649.6 3748.6 3847.7 3946.7 4045.7 4144.8 4243.8 4342.9 4441.9 4541.0 4640.0 4739.0 4838.1 4937.1 5036.2 5135.3 5234.3 5333.4 5432.5 5531.6 5630.6 5729.8 5828.9 5928.0 6027.1 6126.2 6225.4 6324.5 6423.7 6522.9 6622.0 6721.2 6820.4 6919.6 7018.8 7118.0 7217.2 7316.4 7415.6 7514.8 7614.1 7713.3 7812.6 7911.9 8011.2 8110.5 829.9 839.3 848.7 858.1 867.6 877.1 886.6 896.1 905.7 915.3 924.9 934.6 944.3 954.0 963.7 973.4 983.2 993.0 1002.8 1012.6 1022.5 1032.3 1042.2 1052.1 1062.1 1072.1 1082.0 1092.0 1102.0 1112.0 1122.0 1131.9 1141.9 1151.8 1161.8 1171.6 1181.4 1191.1 120+1.0

(c) Uniform Lifetime Table. The following table, referred to as the Uniform Lifetime Table, sets forth the distribution period that applies for lifetime distributions to an employee in situations in which the employee's surviving spouse is not the sole designated beneficiary. This table is also used if the employee's surviving spouse is the sole designated beneficiary but is not more than 10 years younger than the employee.

Table 2 to Paragraph (c)

Age of employee Distribution period 7227.4 7326.5 7425.5 7524.6 7623.7 7722.9 7822.0 7921.1 8020.2 8119.4 8218.5 8317.7 8416.8 8516.0 8615.2 8714.4 8813.7 8912.9 9012.2 9111.5 9210.8 9310.1 949.5 958.9 968.4 977.8 987.3 996.8 1006.4 1016.0 1025.6 1035.2 1044.9 1054.6 1064.3 1074.1 1083.9 1093.7 1103.5 1113.4 1123.3 1133.1 1143.0 1152.9 1162.8 1172.7 1182.5 1192.3 120+2.0

(d) 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.

Table 3 to Paragraph (d)

Ages 0 1 2 3 4 5 6 7 8 091.991.491.090.590.189.789.489.088.7 191.490.990.490.089.589.188.888.488.1 291.090.489.989.489.088.588.187.887.4 390.590.089.488.988.488.087.687.186.8 490.189.589.088.487.987.487.086.686.2 589.789.188.688.087.486.986.586.085.6 689.488.888.187.687.086.585.985.585.0 789.088.487.887.186.686.085.584.984.5 888.788.187.486.886.285.685.084.583.9 988.487.887.186.485.885.284.684.083.5 1088.287.586.886.185.484.884.283.683.0 1187.987.286.585.885.184.483.883.282.6 1287.787.086.285.584.884.183.482.882.2 1387.586.786.085.284.583.883.182.481.8 1487.386.585.785.084.283.582.882.181.4 1587.186.385.584.784.083.282.581.881.1 1686.986.185.384.583.783.082.281.580.8 1786.886.085.184.383.582.782.081.280.5 1886.685.885.084.183.382.581.781.080.2 1986.585.784.884.083.182.381.580.780.0 2086.485.584.783.883.082.281.380.579.8 2186.285.484.583.782.882.081.280.379.5 2286.185.384.483.582.781.881.080.279.3 2386.085.284.383.482.581.780.880.079.2 2485.985.184.283.382.481.680.779.879.0 2585.985.084.183.282.381.480.679.778.8 2685.884.984.083.182.281.380.479.678.7 2785.784.883.983.082.181.280.379.478.6 2885.684.783.882.982.081.180.279.378.4 2985.684.783.882.881.981.080.179.278.3 3085.584.683.782.881.880.980.079.178.2 3185.484.683.682.781.880.979.979.078.1 3285.484.583.682.681.780.879.978.978.0 3385.384.583.582.681.680.779.878.977.9 3485.384.483.582.581.680.779.778.877.9 3585.384.483.482.581.580.679.778.777.8 3685.284.383.482.481.580.579.678.777.7 3785.284.383.382.481.480.579.578.677.7 3885.284.383.382.381.480.479.578.677.6 3985.184.283.382.381.480.479.578.577.6 4085.184.283.282.381.380.479.478.577.5 4185.184.283.282.281.380.379.478.477.5 4285.084.183.282.281.380.379.378.477.4 4385.084.183.182.281.280.379.378.377.4 4485.084.183.182.281.280.279.378.377.3 4585.084.183.182.181.280.279.278.377.3 4684.984.083.182.181.180.279.278.277.3 4784.984.083.182.181.180.279.278.277.3 4884.984.083.082.181.180.179.278.277.2 4984.984.083.082.181.180.179.178.277.2 5084.984.083.082.081.180.179.178.177.2 5184.884.083.082.081.080.179.178.177.2 5284.883.983.082.081.080.179.178.177.1 5384.883.983.082.081.080.079.178.177.1 5484.883.982.982.081.080.079.078.177.1 5584.883.982.982.081.080.079.078.177.1 5684.883.982.981.981.080.079.078.077.1 5784.883.982.981.981.080.079.078.077.0 5884.883.982.981.980.980.079.078.077.0 5984.783.982.981.980.980.079.078.077.0 6084.783.882.981.980.979.979.078.077.0 6184.783.882.981.980.979.979.078.077.0 6284.783.882.981.980.979.978.978.077.0 6384.783.882.981.980.979.978.978.077.0 6484.783.882.881.980.979.978.977.977.0 6584.783.882.881.980.979.978.977.977.0 6684.783.882.881.980.979.978.977.976.9 6784.783.882.881.980.979.978.977.976.9 6884.783.882.881.880.979.978.977.976.9 6984.783.882.881.880.979.978.977.976.9 7084.783.882.881.880.979.978.977.976.9 7184.783.882.881.880.979.978.977.976.9 7284.783.882.881.880.979.978.977.976.9 7384.683.882.881.880.879.978.977.976.9 7484.683.882.881.880.879.978.977.976.9 7584.683.882.881.880.879.978.977.976.9 7684.683.882.881.880.879.978.977.976.9 7784.683.882.881.880.879.878.977.976.9 7884.683.882.881.880.879.878.977.976.9 7984.683.882.881.880.879.878.977.976.9 8084.683.882.881.880.879.878.977.976.9 8184.683.882.881.880.879.878.977.976.9 8284.683.882.881.880.879.878.977.976.9 8384.683.782.881.880.879.878.977.976.9 8484.683.782.881.880.879.878.977.976.9 8584.683.782.881.880.879.878.877.976.9 8684.683.782.881.880.879.878.877.976.9 8784.683.782.881.880.879.878.877.976.9 8884.683.782.881.880.879.878.877.976.9 8984.683.782.881.880.879.878.877.976.9 9084.683.782.881.880.879.878.877.976.9 9184.683.782.881.880.879.878.877.976.9 9284.683.782.881.880.879.878.877.976.9 9384.683.782.881.880.879.878.877.976.9 9484.683.782.881.880.879.878.877.976.9 9584.683.782.881.880.879.878.877.976.9 9684.683.782.881.880.879.878.877.976.9 9784.683.782.881.880.879.878.877.976.9 9884.683.782.881.880.879.878.877.976.9 9984.683.782.881.880.879.878.877.976.9 10084.683.782.881.880.879.878.877.976.9 10184.683.782.881.880.879.878.877.976.9 10284.683.782.881.880.879.878.877.976.9 10384.683.782.881.880.879.878.877.976.9 10484.683.782.881.880.879.878.877.976.9 10584.683.782.881.880.879.878.877.976.9 10684.683.782.881.880.879.878.877.976.9 10784.683.782.881.880.879.878.877.976.9 10884.683.782.881.880.879.878.877.976.9 10984.683.782.881.880.879.878.877.976.9 11084.683.782.881.880.879.878.877.976.9 11184.683.782.881.880.879.878.877.976.9 11284.683.782.881.880.879.878.877.976.9 11384.683.782.881.880.879.878.877.976.9 11484.683.782.881.880.879.878.877.976.9 11584.683.782.881.880.879.878.877.976.9 11684.683.782.881.880.879.878.877.976.9 11784.683.782.881.880.879.878.877.976.9 11884.683.782.881.880.879.878.877.976.9 11984.683.782.881.880.879.878.877.976.9 120+84.683.782.881.880.879.878.877.976.9
Ages 9 10 11 12 13 14 15 16 17 088.488.287.987.787.587.387.186.986.8 187.887.587.287.086.786.586.386.186.0 287.186.886.586.286.085.785.585.385.1 386.486.185.885.585.285.084.784.584.3 485.885.485.184.884.584.284.083.783.5 585.284.884.484.183.883.583.283.082.7 684.684.283.883.483.182.882.582.282.0 784.083.683.282.882.482.181.881.581.2 883.583.082.682.281.881.481.180.880.5 982.982.582.081.681.280.880.480.179.8 1082.581.981.581.080.680.279.879.479.1 1182.081.580.980.580.079.679.278.878.4 1281.681.080.579.979.579.078.678.277.8 1381.280.680.079.579.078.578.077.677.2 1480.880.279.679.078.578.077.577.076.6 1580.479.879.278.678.077.577.076.576.0 1680.179.478.878.277.677.076.576.075.5 1779.879.178.477.877.276.676.075.575.0 1879.578.878.177.476.876.275.675.074.5 1979.278.577.877.176.475.875.274.674.0 2079.078.277.576.876.175.474.874.273.6 2178.878.077.276.575.875.174.473.873.2 2278.577.877.076.275.574.874.173.472.8 2378.377.576.876.075.274.573.873.172.5 2478.277.376.575.875.074.273.572.872.1 2578.077.276.475.674.874.073.372.571.8 2677.877.076.275.474.673.873.072.371.5 2777.776.876.075.274.473.672.872.071.3 2877.676.775.875.074.273.472.671.871.0 2977.476.675.774.974.073.272.471.670.8 3077.376.475.674.773.973.072.271.470.6 3177.276.375.574.673.772.972.071.270.4 3277.176.275.374.573.672.771.971.070.2 3377.076.175.274.373.572.671.770.970.0 3477.076.075.174.273.372.571.670.769.9 3576.976.075.074.173.272.471.570.669.7 3676.875.975.074.073.172.271.470.569.6 3776.775.874.974.073.172.171.370.469.5 3876.775.774.873.973.072.171.270.369.4 3976.675.774.773.872.972.071.170.269.3 4076.675.674.773.772.871.971.070.169.2 4176.575.674.673.772.871.870.970.069.1 4276.575.574.673.672.771.870.869.969.0 4376.475.574.573.672.671.770.869.868.9 4476.475.474.573.572.671.670.769.868.8 4576.475.474.473.572.571.670.669.768.8 4676.375.474.473.472.571.570.669.768.7 4776.375.374.473.472.471.570.569.668.7 4876.375.374.373.472.471.570.569.668.6 4976.275.374.373.372.471.470.569.568.6

Table 3 to Paragraph (d)

Ages 9 10 11 12 13 14 15 16 17 5076.275.274.373.372.371.470.469.568.5 5176.275.274.273.372.371.370.469.468.5 5276.275.274.273.272.371.370.469.468.4 5376.175.274.273.272.371.370.369.468.4 5476.175.174.273.272.271.370.369.368.4 5576.175.174.273.272.271.270.369.368.3 5676.175.174.173.272.271.270.269.368.3 5776.175.174.173.172.271.270.269.368.3 5876.175.174.173.172.171.270.269.268.3 5976.075.174.173.172.171.270.269.268.2 6076.075.074.173.172.171.170.269.268.2 6176.075.074.173.172.171.170.169.268.2 6276.075.074.073.172.171.170.169.268.2 6376.075.074.073.072.171.170.169.168.2 6476.075.074.073.072.171.170.169.168.2 6576.075.074.073.072.071.170.169.168.1 6676.075.074.073.072.071.170.169.168.1 6776.075.074.073.072.071.070.169.168.1 6875.975.074.073.072.071.070.169.168.1 6975.975.074.073.072.071.070.069.168.1 7075.974.974.073.072.071.070.069.168.1 7175.974.974.073.072.071.070.069.068.1 7275.974.973.973.072.071.070.069.068.1 7375.974.973.973.072.071.070.069.068.1 7475.974.973.973.072.071.070.069.068.0 7575.974.973.972.972.071.070.069.068.0 7675.974.973.972.972.071.070.069.068.0 7775.974.973.972.972.071.070.069.068.0 7875.974.973.972.971.971.070.069.068.0 7975.974.973.972.971.971.070.069.068.0 8075.974.973.972.971.971.070.069.068.0 8175.974.973.972.971.971.070.069.068.0 8275.974.973.972.971.970.970.069.068.0 8375.974.973.972.971.970.970.069.068.0 8475.974.973.972.971.970.970.069.068.0 8575.974.973.972.971.970.970.069.068.0 8675.974.973.972.971.970.970.069.068.0 8775.974.973.972.971.970.970.069.068.0 8875.974.973.972.971.970.969.969.068.0 8975.974.973.972.971.970.969.969.068.0 9075.974.973.972.971.970.969.969.068.0 9175.974.973.972.971.970.969.969.068.0 9275.974.973.972.971.970.969.969.068.0 9375.974.973.972.971.970.969.969.068.0 9475.974.973.972.971.970.969.969.068.0 9575.974.973.972.971.970.969.969.068.0 9675.974.973.972.971.970.969.969.068.0 9775.974.973.972.971.970.969.969.068.0 9875.974.973.972.971.970.969.969.068.0 9975.974.973.972.971.970.969.969.068.0 10075.974.973.972.971.970.969.969.068.0 10175.974.973.972.971.970.969.969.068.0 10275.974.973.972.971.970.969.969.068.0 10375.974.973.972.971.970.969.969.068.0 10475.974.973.972.971.970.969.969.068.0 10575.974.973.972.971.970.969.969.068.0 10675.974.973.972.971.970.969.969.068.0 10775.974.973.972.971.970.969.969.068.0 10875.974.973.972.971.970.969.969.068.0 10975.974.973.972.971.970.969.969.068.0 11075.974.973.972.971.970.969.969.068.0 11175.974.973.972.971.970.969.969.068.0 11275.974.973.972.971.970.969.969.068.0 11375.974.973.972.971.970.969.969.068.0 11475.974.973.972.971.970.969.969.068.0 11575.974.973.972.971.970.969.969.068.0 11675.974.973.972.971.970.969.969.068.0 11775.974.973.972.971.970.969.969.068.0 11875.974.973.972.971.970.969.969.068.0 11975.974.973.972.971.970.969.969.068.0 120+75.974.973.972.971.970.969.969.068.0

Table 3 to Paragraph (d)

Ages 18 19 20 21 22 23 24 25 26 086.686.586.486.286.186.085.985.985.8 185.885.785.585.485.385.285.185.084.9 285.084.884.784.584.484.384.284.184.0 384.184.083.883.783.583.483.383.283.1 483.383.183.082.882.782.582.482.382.2 582.582.382.282.081.881.781.681.481.3 681.781.581.381.281.080.880.780.680.4 781.080.780.580.380.280.079.879.779.6 880.280.079.879.579.379.279.078.878.7 979.579.279.078.878.578.378.278.077.8 1078.878.578.278.077.877.577.377.277.0 1178.177.877.577.277.076.876.576.476.2 1277.477.176.876.576.276.075.875.675.4 1376.876.476.175.875.575.275.074.874.6 1476.275.875.475.174.874.574.274.073.8 1575.675.274.874.474.173.873.573.373.0 1675.074.674.273.873.473.172.872.572.3 1774.574.073.673.272.872.572.171.871.5 1874.073.573.072.672.271.871.571.170.8 1973.573.072.572.071.671.270.870.570.1 2073.072.572.071.571.070.670.269.869.5 2172.672.071.571.070.570.069.669.268.8 2272.271.671.070.570.069.569.068.668.2 2371.871.270.670.069.569.068.568.067.6 2471.570.870.269.669.068.568.067.567.1 2571.170.569.869.268.668.067.567.066.5 2670.870.169.568.868.267.667.166.566.0 2770.569.869.168.567.867.266.666.165.5 2870.369.568.868.167.566.866.265.665.1 2970.069.368.567.867.166.565.865.264.6 3069.869.068.367.566.866.265.564.964.2 3169.668.868.067.366.665.865.264.563.9 3269.468.667.867.066.365.664.964.263.5 3369.268.467.666.866.065.364.663.963.2 3469.068.267.466.665.865.164.363.662.9 3568.968.067.266.465.664.864.163.362.6 3668.767.967.166.265.464.663.863.162.3 3768.667.766.966.165.264.463.662.862.1 3868.567.666.865.965.164.263.462.661.9 3968.467.566.665.864.964.163.362.461.6 4068.367.466.565.664.863.963.162.361.5 4168.267.366.465.564.663.862.962.161.3 4268.167.266.365.464.563.662.861.961.1 4368.067.166.265.364.463.562.761.861.0 4467.967.066.165.264.363.462.561.760.8 4567.966.966.065.164.263.362.461.560.7 4667.866.965.965.064.163.262.361.460.6 4767.766.865.965.064.063.162.261.360.5 4867.766.765.864.964.063.062.161.260.3 4967.666.765.764.863.963.062.161.260.3 5067.666.665.764.863.862.962.061.160.2 5167.566.665.664.763.862.861.961.060.1 5267.566.565.664.763.762.861.960.960.0 5367.466.565.564.663.762.761.860.959.9 5467.466.565.564.663.662.761.760.859.9 5567.466.465.564.563.662.661.760.859.8 5667.466.465.464.563.562.661.660.759.8 5767.366.465.464.563.562.561.660.759.7 5867.366.365.464.463.562.561.660.659.7 5967.366.365.464.463.462.561.560.659.6 6067.366.365.364.463.462.461.560.559.6 6167.266.365.364.363.462.461.560.559.6 6267.266.265.364.363.462.461.460.559.5 6367.266.265.364.363.362.461.460.559.5 6467.266.265.264.363.362.361.460.459.5 6567.266.265.264.363.362.361.460.459.5 6667.266.265.264.263.362.361.360.459.4 6767.166.265.264.263.362.361.360.459.4 6867.166.265.264.263.262.361.360.359.4 6967.166.165.264.263.262.361.360.359.4 7067.166.165.264.263.262.261.360.359.4 7167.166.165.164.263.262.261.360.359.3 7267.166.165.164.263.262.261.360.359.3 7367.166.165.164.263.262.261.260.359.3 7467.166.165.164.163.262.261.260.359.3 7567.166.165.164.163.262.261.260.359.3 7667.166.165.164.163.262.261.260.259.3 7767.066.165.164.163.162.261.260.259.3 7867.066.165.164.163.162.261.260.259.3 7967.066.165.164.163.162.261.260.259.3 8067.066.165.164.163.162.161.260.259.2 8167.066.065.164.163.162.161.260.259.2 8267.066.065.164.163.162.161.260.259.2 8367.066.065.164.163.162.161.260.259.2 8467.066.065.164.163.162.161.260.259.2 8567.066.065.164.163.162.161.260.259.2 8667.066.065.164.163.162.161.160.259.2 8767.066.065.064.163.162.161.160.259.2 8867.066.065.064.163.162.161.160.259.2 8967.066.065.064.163.162.161.160.259.2 9067.066.065.064.163.162.161.160.259.2 9167.066.065.064.163.162.161.160.259.2 9267.066.065.064.163.162.161.160.259.2 9367.066.065.064.163.162.161.160.259.2 9467.066.065.064.163.162.161.160.259.2 9567.066.065.064.163.162.161.160.259.2 9667.066.065.064.163.162.161.160.259.2 9767.066.065.064.163.162.161.160.259.2 9867.066.065.064.163.162.161.160.259.2 9967.066.065.064.163.162.161.160.259.2 10067.066.065.064.163.162.161.160.259.2 10167.066.065.064.163.162.161.160.259.2 10267.066.065.064.163.162.161.160.259.2 10367.066.065.064.163.162.161.160.259.2 10467.066.065.064.163.162.161.160.259.2 10567.066.065.064.163.162.161.160.259.2 10667.066.065.064.163.162.161.160.259.2 10767.066.065.064.163.162.161.160.259.2 10867.066.065.064.163.162.161.160.259.2 10967.066.065.064.163.162.161.160.259.2 11067.066.065.064.163.162.161.160.259.2 11167.066.065.064.163.162.161.160.259.2 11267.066.065.064.163.162.161.160.259.2 11367.066.065.064.163.162.161.160.259.2 11467.066.065.064.163.162.161.160.259.2 11567.066.065.064.163.162.161.160.259.2 11667.066.065.064.163.162.161.160.259.2 11767.066.065.064.163.162.161.160.259.2 11867.066.065.064.163.162.161.160.259.2 11967.066.065.064.163.162.161.160.259.2 120+67.066.065.064.163.162.161.160.259.2
Ages 27 28 29 30 31 32 33 34 35 085.785.685.685.585.485.485.385.385.3 184.884.784.784.684.684.584.584.484.4 283.983.883.883.783.683.683.583.583.4 383.082.982.882.882.782.682.682.582.5 482.182.081.981.881.881.781.681.681.5 581.281.181.080.980.980.880.780.780.6 680.380.280.180.079.979.979.879.779.7 779.479.379.279.179.078.978.978.878.7 878.678.478.378.278.178.077.977.977.8 977.777.677.477.377.277.177.077.076.9 1076.876.776.676.476.376.276.176.076.0 1176.075.875.775.675.575.375.275.175.0 1275.275.074.974.774.674.574.374.274.1 1374.474.274.073.973.773.673.573.373.2 1473.673.473.273.072.972.772.672.572.4 1572.872.672.472.272.071.971.771.671.5 1672.071.871.671.471.271.070.970.770.6 1771.371.070.870.670.470.270.069.969.7 1870.570.370.069.869.669.469.269.068.9 1969.869.569.369.068.868.668.468.2

Table 3 to Paragraph (d)

Ages 27 28 29 30 31 32 33 34 35 2069.168.868.568.368.067.867.667.467.2 2168.568.167.867.567.367.066.866.666.4 2267.867.567.166.866.666.366.065.865.6 2367.266.866.566.265.865.665.365.164.8 2466.666.265.865.565.264.964.664.364.1 2566.165.665.264.964.564.263.963.663.3 2665.565.164.664.263.963.563.262.962.6 2765.064.564.163.763.262.962.562.261.9 2864.564.063.563.162.762.361.961.561.2 2964.163.563.062.662.161.761.360.960.5 3063.763.162.662.061.661.160.760.359.9 3163.262.762.161.661.160.660.159.759.3 3262.962.361.761.160.660.159.659.158.7 3362.561.961.360.760.159.659.158.658.1 3462.261.560.960.359.759.158.658.157.6 3561.961.260.559.959.358.758.157.657.1 3661.660.960.259.558.958.357.757.256.6 3761.360.659.959.258.657.957.356.756.2 3861.160.359.658.958.257.656.956.355.7 3960.960.159.458.657.957.256.655.955.3 4060.759.959.158.457.656.956.355.655.0 4160.559.758.958.157.456.756.055.354.6 4260.359.558.757.957.156.455.755.054.3 4360.159.358.557.756.956.255.454.754.0 4460.059.158.357.556.755.955.254.453.7 4559.859.058.157.356.555.754.954.253.4 4659.758.858.057.256.355.554.754.053.2 4759.658.757.957.056.255.454.553.753.0 4859.558.657.756.956.055.254.453.652.8 4959.458.557.656.755.955.054.253.452.6 5059.358.457.556.655.854.954.153.252.4 5159.258.357.456.555.654.853.953.152.2 5259.158.257.356.455.554.753.852.952.1 5359.058.157.256.355.454.653.752.852.0 5459.058.057.156.255.354.553.652.751.8 5558.958.057.156.255.354.453.552.651.7 5658.857.957.056.155.254.353.452.551.6 5758.857.956.956.055.154.253.352.451.5 5858.757.856.956.055.054.153.252.351.4 5958.757.856.855.955.054.153.252.251.3 6058.757.756.855.954.954.053.152.251.3 6158.657.756.755.854.954.053.052.151.2 6258.657.656.755.854.853.953.052.151.1 6358.657.656.755.754.853.952.952.051.1 6458.557.656.655.754.853.852.952.051.0 6558.557.556.655.754.753.852.851.951.0 6658.557.556.655.654.753.752.851.950.9 6758.557.556.555.654.753.752.851.850.9 6858.457.556.555.654.653.752.751.850.9 6958.457.556.555.654.653.752.751.850.8 7058.457.456.555.554.653.652.751.750.8 7158.457.456.555.554.653.652.751.750.8 7258.457.456.555.554.553.652.651.750.8 7358.457.456.455.554.553.652.651.750.7 7458.357.456.455.554.553.652.651.750.7 7558.357.456.455.554.553.552.651.650.7 7658.357.456.455.454.553.552.651.650.7 7758.357.356.455.454.553.552.651.650.7 7858.357.356.455.454.553.552.651.650.6 7958.357.356.455.454.553.552.551.650.6 8058.357.356.455.454.453.552.551.650.6 8158.357.356.455.454.453.552.551.650.6 8258.357.356.355.454.453.552.551.650.6 8358.357.356.355.454.453.552.551.650.6 8458.357.356.355.454.453.552.551.550.6 8558.357.356.355.454.453.552.551.550.6 8658.257.356.355.454.453.552.551.550.6 8758.257.356.355.454.453.452.551.550.6 8858.257.356.355.454.453.452.551.550.6 8958.257.356.355.454.453.452.551.550.6 9058.257.356.355.454.453.452.551.550.6 9158.257.356.355.354.453.452.551.550.6 9258.257.356.355.354.453.452.551.550.6 9358.257.356.355.354.453.452.551.550.6 9458.257.356.355.354.453.452.551.550.6 9558.257.356.355.354.453.452.551.550.6 9658.257.356.355.354.453.452.551.550.6 9758.257.356.355.354.453.452.551.550.6 9858.257.356.355.354.453.452.551.550.6 9958.257.356.355.354.453.452.551.550.6 10058.257.356.355.354.453.452.551.550.6 10158.257.356.355.354.453.452.551.550.6 10258.257.356.355.354.453.452.551.550.6 10358.257.356.355.354.453.452.551.550.5 10458.257.356.355.354.453.452.551.550.5 10558.257.356.355.354.453.452.551.550.5 10658.257.356.355.354.453.452.551.550.5 10758.257.356.355.354.453.452.551.550.5 10858.257.356.355.354.453.452.551.550.5 10958.257.356.355.354.453.452.551.550.5 11058.257.356.355.354.453.452.551.550.5 11158.257.356.355.354.453.452.551.550.5 11258.257.356.355.354.453.452.551.550.5 11358.257.356.355.354.453.452.551.550.5 11458.257.356.355.354.453.452.551.550.5 11558.257.356.355.354.453.452.551.550.5 11658.257.356.355.354.453.452.551.550.5 11758.257.356.355.354.453.452.551.550.5 11858.257.356.355.354.453.452.551.550.5 11958.257.356.355.354.453.452.551.550.5 120+58.257.356.355.354.453.452.551.550.5
Ages 36 37 38 39 40 41 42 43 44 085.285.285.285.185.185.185.085.085.0 184.384.384.384.284.284.284.184.184.1 283.483.383.383.383.283.283.283.183.1 382.482.482.382.382.382.282.282.282.2 481.581.481.481.481.381.381.381.281.2 580.580.580.480.480.480.380.380.380.2 679.679.579.579.579.479.479.379.379.3 778.778.678.678.578.578.478.478.378.3 877.777.777.677.677.577.577.477.477.3 976.876.776.776.676.676.576.576.476.4 1075.975.875.775.775.675.675.575.575.4 1175.074.974.874.774.774.674.674.574.5 1274.074.073.973.873.773.773.673.673.5 1373.173.173.072.972.872.872.772.672.6 1472.272.172.172.071.971.871.871.771.6 1571.471.371.271.171.070.970.870.870.7 1670.570.470.370.270.170.069.969.869.8 1769.669.569.469.369.269.169.068.968.8 1868.768.668.568.468.368.268.168.067.9 1967.967.767.667.567.467.367.267.167.0 2067.166.966.866.666.566.466.366.266.1 2166.266.165.965.865.665.565.465.365.2 2265.465.265.164.964.864.664.564.464.3 2364.664.464.264.163.963.863.663.563.4 2463.863.663.463.363.162.962.862.762.5 2563.162.862.662.462.362.161.961.861.7 2662.362.161.961.661.561.361.161.060.8 2761.661.361.160.960.760.560.360.160.0 2860.960.660.360.159.959.759.559.359.1 2960.259.959.659.459.158.958.758.558.3 3059.559.258.958.658.458.157.957.757.5 3158.958.658.257.957.657.457.156.956.7 3258.357.957.657.256.956.756.456.255.9 3357.757.356.956.656.356.055.755.455.2 3457.256.756.355.955.655.355.054.754.4 3556.656.255.755.355.054.654.354.053.7 3656.155.655.254.754.354.053.653.353.0 3755.655.154.654.253.853.453.052.652.3 3855.254.654.153.653.252.852.452.051.6 3954.754.253.653.152.752.251.851.451.0

Table 3 to Paragraph (d)

Ages 36 37 38 39 40 41 42 43 44 4054.353.853.252.752.251.751.250.850.4 4154.053.452.852.251.751.250.750.249.8 4253.653.052.451.851.250.750.249.749.2 4353.352.652.051.450.850.249.749.248.7 4453.052.351.651.050.449.849.248.748.2 4552.752.051.350.750.049.448.848.347.7 4652.451.751.050.349.749.048.447.847.3 4752.251.550.750.049.348.748.047.446.8 4852.051.250.549.749.048.447.747.146.4 4951.851.050.249.548.848.147.446.746.1 5051.650.850.049.248.547.847.146.445.7 5151.450.649.849.048.347.546.846.145.4 5251.350.449.648.848.047.346.545.845.1 5351.150.349.548.647.847.146.345.644.8 5451.050.149.348.547.746.946.145.344.6 5550.950.049.148.347.546.745.945.144.3 5650.749.949.048.247.346.545.744.944.1 5750.649.848.948.047.246.345.544.743.9 5850.549.748.847.947.146.245.444.543.7 5950.549.648.747.846.946.145.244.443.6 6050.449.548.647.746.846.045.144.343.4 6150.349.448.547.646.745.845.044.143.3 6250.249.348.447.546.645.744.944.043.1 6350.249.348.347.446.545.744.843.943.0 6450.149.248.347.446.545.644.743.842.9 6550.149.148.247.346.445.544.643.742.8 6650.049.148.247.246.345.444.543.642.7 6750.049.048.147.246.345.444.443.542.6 6849.949.048.147.146.245.344.443.542.6 6949.949.048.047.146.245.244.343.442.5 7049.948.948.047.046.145.244.343.342.4 7149.848.947.947.046.145.144.243.342.4 7249.848.947.947.046.045.144.243.242.3 7349.848.847.946.946.045.144.143.242.3 7449.848.847.946.946.045.044.143.242.2 7549.748.847.846.945.945.044.143.142.2 7649.748.847.846.945.945.044.043.142.2 7749.748.847.846.945.945.044.043.142.1 7849.748.747.846.845.944.944.043.042.1 7949.748.747.846.845.944.944.043.042.1 8049.748.747.846.845.944.943.943.042.1 8149.748.747.746.845.844.943.943.042.0 8249.748.747.746.845.844.943.943.042.0 8349.648.747.746.845.844.943.943.042.0 8449.648.747.746.845.844.943.942.942.0 8549.648.747.746.845.844.843.942.942.0 8649.648.747.746.745.844.843.942.942.0 8749.648.747.746.745.844.843.942.942.0 8849.648.747.746.745.844.843.942.942.0 8949.648.747.746.745.844.843.942.941.9 9049.648.647.746.745.844.843.942.941.9 9149.648.647.746.745.844.843.942.941.9 9249.648.647.746.745.844.843.842.941.9 9349.648.647.746.745.844.843.842.941.9 9449.648.647.746.745.844.843.842.941.9 9549.648.647.746.745.844.843.842.941.9 9649.648.647.746.745.844.843.842.941.9 9749.648.647.746.745.844.843.842.941.9 9849.648.647.746.745.844.843.842.941.9 9949.648.647.746.745.844.843.842.941.9 10049.648.647.746.745.844.843.842.941.9 10149.648.647.746.745.844.843.842.941.9 10249.648.647.746.745.844.843.842.941.9 10349.648.647.746.745.844.843.842.941.9 10449.648.647.746.745.844.843.842.941.9 10549.648.647.746.745.744.843.842.941.9 10649.648.647.746.745.744.843.842.941.9 10749.648.647.746.745.744.843.842.941.9 10849.648.647.746.745.744.843.842.941.9 10949.648.647.746.745.744.843.842.941.9 11049.648.647.746.745.744.843.842.941.9 11149.648.647.746.745.744.843.842.941.9 11249.648.647.746.745.744.843.842.941.9 11349.648.647.746.745.744.843.842.941.9 11449.648.647.746.745.744.843.842.941.9 11549.648.647.746.745.744.843.842.941.9 11649.648.647.746.745.744.843.842.941.9 11749.648.647.746.745.744.843.842.941.9 11849.648.647.746.745.744.843.842.941.9 11949.648.647.746.745.744.843.842.941.9 120+49.648.647.746.745.744.843.842.941.9
Ages 45 46 47 48 49 50 51 52 53 085.084.984.984.984.984.984.884.884.8 184.184.084.084.084.084.084.083.983.9 283.183.183.183.083.083.083.083.083.0 382.182.182.182.182.182.082.082.082.0 481.281.181.181.181.181.181.081.081.0 580.280.280.280.180.180.180.180.180.0 679.279.279.279.279.179.179.179.179.1 778.378.278.278.278.278.178.178.178.1 877.377.377.377.277.277.277.277.177.1 976.476.376.376.376.276.276.276.276.1 1075.475.475.375.375.375.275.275.275.2 1174.474.474.474.374.374.374.274.274.2 1273.573.473.473.473.373.373.373.273.2 1372.572.572.472.472.472.372.372.372.3 1471.671.571.571.571.471.471.371.371.3 1570.670.670.570.570.570.470.470.470.3 1669.769.769.669.669.569.569.469.469.4 1768.868.768.768.668.668.568.568.468.4 1867.967.867.767.767.667.667.567.567.4 1966.966.966.866.766.766.666.666.566.5 2066.065.965.965.865.765.765.665.665.5 2165.165.065.064.964.864.864.764.764.6 2264.264.164.064.063.963.863.863.763.7 2363.363.263.163.063.062.962.862.862.7 2462.462.362.262.162.162.061.961.961.8 2561.561.461.361.261.261.161.060.960.9 2660.760.660.560.360.360.260.160.059.9 2759.859.759.659.559.459.359.259.159.0 2859.058.858.758.658.558.458.358.258.1 2958.158.057.957.757.657.557.457.357.2 3057.357.257.056.956.756.656.556.456.3 3156.556.356.256.055.955.855.655.555.4 3255.755.555.455.255.054.954.854.754.6 3354.954.754.554.454.254.153.953.853.7 3454.254.053.753.653.453.253.152.952.8 3553.453.253.052.852.652.452.252.152.0 3652.752.452.252.051.851.651.451.351.1 3752.051.751.551.251.050.850.650.450.3 3851.351.050.750.550.250.049.849.649.5 3950.750.350.049.749.549.249.048.848.6 4050.049.749.349.048.848.548.348.047.8 4149.449.048.748.448.147.847.547.347.1 4248.848.448.047.747.447.146.846.546.3 4348.347.847.447.146.746.446.145.845.6 4447.747.346.846.446.145.745.445.144.8 4547.246.746.345.945.545.144.744.444.1 4646.746.245.745.344.944.544.143.843.4 4746.345.745.244.844.343.943.543.142.8 4845.945.344.844.343.843.342.942.542.1 4945.544.944.343.843.342.842.341.941.5 5045.144.543.943.342.842.341.841.440.9 5144.744.143.542.942.341.841.340.840.4 5244.443.843.142.541.941.440.840.339.9 5344.143.442.842.141.540.940.439.939.4 5443.843.142.541.841.240.640.039.438.9 5543.642.942.241.540.840.239.639.038.4 5643.442.641.941.240.539.839.238.638.0 5743.142.441.640.940.239.538.938.237.6 5842.942.241.440.739.939.238.637.937.3 5942.842.041.240.439.739.038.337.636.9

Table 3 to Paragraph (d)

Ages 45 46 47 48 49 50 51 52 53 6042.641.841.040.239.538.738.037.336.6 6142.441.640.840.039.238.537.737.036.3 6242.341.540.639.839.038.337.536.836.1 6342.241.340.539.738.938.137.336.635.8 6442.141.240.439.538.737.937.136.335.6 6541.941.140.239.438.637.736.936.235.4 6641.841.040.139.338.437.636.836.035.2 6741.840.940.039.138.337.536.635.835.0 6841.740.839.939.038.237.336.535.734.9 6941.640.739.838.938.137.236.435.534.7 7041.540.639.738.838.037.136.235.434.6 7141.540.639.738.837.937.036.135.334.5 7241.440.539.638.737.836.936.035.234.3 7341.440.439.538.637.736.836.035.134.2 7441.340.439.538.637.736.835.935.034.1 7541.340.339.438.537.636.735.834.934.1 7641.240.339.438.537.536.635.734.934.0 7741.240.339.338.437.536.635.734.833.9 7841.240.239.338.437.536.535.634.733.9 7941.140.239.338.337.436.535.634.733.8 8041.140.239.238.337.436.535.534.633.7 8141.140.139.238.337.336.435.534.633.7 8241.140.139.238.337.336.435.534.633.7 8341.140.139.238.237.336.435.434.533.6 8441.040.139.238.237.336.335.434.533.6 8541.040.139.138.237.336.335.434.533.6 8641.040.139.138.237.236.335.434.533.5 8741.040.139.138.237.236.335.434.433.5 8841.040.039.138.237.236.335.334.433.5 8941.040.039.138.137.236.335.334.433.5 9041.040.039.138.137.236.335.334.433.5 9141.040.039.138.137.236.235.334.433.5 9241.040.039.138.137.236.235.334.433.5 9341.040.039.138.137.236.235.334.433.4 9441.040.039.138.137.236.235.334.433.4 9541.040.039.138.137.236.235.334.433.4 9641.040.039.138.137.236.235.334.333.4 9741.040.039.138.137.236.235.334.333.4 9841.040.039.138.137.236.235.334.333.4 9941.040.039.138.137.236.235.334.333.4 10041.040.039.038.137.136.235.334.333.4 10141.040.039.038.137.136.235.334.333.4 10241.040.039.038.137.136.235.334.333.4 10341.040.039.038.137.136.235.334.333.4 10441.040.039.038.137.136.235.334.333.4 10541.040.039.038.137.136.235.334.333.4 10641.040.039.038.137.136.235.334.333.4 10741.040.039.038.137.136.235.334.333.4 10841.040.039.038.137.136.235.334.333.4 10941.040.039.038.137.136.235.334.333.4 11041.040.039.038.137.136.235.334.333.4 11141.040.039.038.137.136.235.334.333.4 11241.040.039.038.137.136.235.334.333.4 11341.040.039.038.137.136.235.334.333.4 11441.040.039.038.137.136.235.334.333.4 11541.040.039.038.137.136.235.334.333.4 11641.040.039.038.137.136.235.334.333.4 11741.040.039.038.137.136.235.334.333.4 11841.040.039.038.137.136.235.334.333.4 11941.040.039.038.137.136.235.334.333.4 120+41.040.039.038.137.136.235.334.333.4
Ages 54 55 56 57 58 59 60 61 62 084.884.884.884.884.884.784.784.784.7 183.983.983.983.983.983.983.883.883.8 282.982.982.982.982.982.982.982.982.9 382.082.081.981.981.981.981.981.981.9 481.081.081.081.080.980.980.980.980.9 580.080.080.080.080.080.079.979.979.9 679.079.079.079.079.079.079.079.078.9 778.178.178.078.078.078.078.078.078.0

Table 3 to Paragraph (d)

Ages 54 55 56 57 58 59 60 61 62 877.177.177.177.077.077.077.077.077.0 976.176.176.176.176.176.076.076.076.0 1075.175.175.175.175.175.175.075.075.0 1174.274.274.174.174.174.174.174.174.0 1273.273.273.273.173.173.173.173.173.1 1372.272.272.272.272.172.172.172.172.1 1471.371.271.271.271.271.271.171.171.1 1570.370.370.270.270.270.270.270.170.1 1669.369.369.369.369.269.269.269.269.2 1768.468.368.368.368.368.268.268.268.2 1867.467.467.467.367.367.367.367.267.2 1966.566.466.466.466.366.366.366.366.2 2065.565.565.465.465.465.465.365.365.3 2164.664.564.564.564.464.464.464.364.3 2263.663.663.563.563.563.463.463.463.4 2362.762.662.662.562.562.562.462.462.4 2461.761.761.661.661.661.561.561.561.4 2560.860.860.760.760.660.660.560.560.5 2659.959.859.859.759.759.659.659.659.5 2759.058.958.858.858.758.758.758.658.6 2858.058.057.957.957.857.857.757.757.6 2957.157.157.056.956.956.856.856.756.7 3056.256.256.156.056.055.955.955.855.8 3155.355.355.255.155.055.054.954.954.8 3254.554.454.354.254.154.154.054.053.9 3353.653.553.453.353.253.253.153.053.0 3452.752.652.552.452.352.252.252.152.1 3551.851.751.651.551.451.351.351.251.1 3651.050.950.750.650.550.550.450.350.2 3750.150.049.949.849.749.649.549.449.3 3849.349.149.048.948.848.748.648.548.4 3948.548.348.248.047.947.847.747.647.5 4047.747.547.347.247.146.946.846.746.6 4146.946.746.546.346.246.146.045.845.7 4246.145.945.745.545.445.245.145.044.9 4345.345.144.944.744.544.444.344.144.0 4444.644.344.143.943.743.643.443.343.1 4543.843.643.443.142.942.842.642.442.3 4643.142.942.642.442.242.041.841.641.5 4742.542.241.941.641.441.241.040.840.6 4841.841.541.240.940.740.440.240.039.8 4941.240.840.540.239.939.739.539.239.0 5040.640.239.839.539.239.038.738.538.3 5140.039.639.238.938.638.338.037.737.5 5239.439.038.638.237.937.637.337.036.8 5338.938.438.037.637.336.936.636.336.1 5438.437.937.537.136.736.336.035.735.4 5537.937.436.936.536.135.735.335.034.7 5637.536.936.536.035.535.134.834.434.1 5737.136.536.035.535.034.634.233.833.4 5836.736.135.535.034.534.133.633.232.8 5936.335.735.134.634.133.633.132.732.3 6036.035.334.834.233.633.132.632.231.7 6135.735.034.433.833.232.732.231.731.2 6235.434.734.133.432.832.331.731.230.8 6335.134.433.833.132.531.931.330.830.3 6434.934.233.532.832.231.531.030.429.9 6534.633.933.232.531.931.230.630.029.5 6634.433.733.032.331.630.930.329.729.1 6734.233.532.732.031.330.630.029.428.7 6834.133.332.531.831.130.429.729.128.4 6933.933.132.331.630.930.129.428.828.1 7033.833.032.231.430.729.929.228.527.9 7133.632.832.031.230.529.729.028.327.6 7233.532.731.931.130.329.528.828.127.4 7333.432.631.730.930.129.428.627.927.2 7433.332.431.630.830.029.228.427.727.0 7533.232.431.530.729.929.128.327.526.8 7633.132.331.430.629.829.028.227.426.6 7733.032.231.330.529.728.828.027.326.5 7833.032.131.230.429.628.727.927.126.4 7932.932.031.230.329.528.727.827.026.2 8032.932.031.130.329.428.627.826.926.1 8132.831.931.130.229.328.527.726.926.0 8232.831.931.030.129.328.427.626.826.0 8332.731.831.030.129.228.427.526.725.9 8432.731.830.930.029.228.327.526.725.8 8532.731.830.930.029.128.327.426.625.8 8632.631.730.930.029.128.227.426.625.7 8732.631.730.829.929.128.227.426.525.7 8832.631.730.829.929.028.227.326.525.6 8932.631.730.829.929.028.227.326.425.6 9032.631.730.829.929.028.127.326.425.6 9132.531.630.729.929.028.127.326.425.6 9232.531.630.729.829.028.127.226.425.5 9332.531.630.729.829.028.127.226.425.5 9432.531.630.729.828.928.127.226.325.5 9532.531.630.729.828.928.127.226.325.5 9632.531.630.729.828.928.027.226.325.5 9732.531.630.729.828.928.027.226.325.5 9832.531.630.729.828.928.027.226.325.5 9932.531.630.729.828.928.027.226.325.4 10032.531.630.729.828.928.027.126.325.4 10132.531.630.729.828.928.027.126.325.4 10232.531.630.729.828.928.027.126.325.4 10332.531.630.729.828.928.027.126.325.4 10432.531.630.729.828.928.027.126.325.4 10532.531.630.729.828.928.027.126.325.4 10632.531.630.729.828.928.027.126.325.4 10732.531.630.729.828.928.027.126.325.4 10832.531.630.729.828.928.027.126.325.4 10932.531.630.729.828.928.027.126.325.4 11032.531.630.729.828.928.027.126.325.4 11132.531.630.729.828.928.027.126.325.4 11232.531.630.729.828.928.027.126.325.4 11332.531.630.729.828.928.027.126.325.4 11432.531.630.729.828.928.027.126.325.4 11532.531.630.729.828.928.027.126.325.4 11632.531.630.729.828.928.027.126.325.4 11732.531.630.729.828.928.027.126.325.4 11832.531.630.729.828.928.027.126.325.4 11932.531.630.729.828.928.027.126.225.4 120+32.531.630.629.828.928.027.126.225.4
Ages 63 64 65 66 67 68 69 70 71 084.784.784.784.784.784.784.784.784.7 183.883.883.883.883.883.883.883.883.8 282.982.882.882.882.882.882.882.882.8 381.981.981.981.981.981.881.881.881.8 480.980.980.980.980.980.980.980.980.9 579.979.979.979.979.979.979.979.979.9 678.978.978.978.978.978.978.978.978.9 778.077.977.977.977.977.977.977.977.9 877.077.077.076.976.976.976.976.976.9 976.076.076.076.076.075.975.975.975.9 1075.075.075.075.075.075.075.074.974.9 1174.074.074.074.074.074.074.074.074.0 1273.073.073.073.073.073.073.073.073.0 1372.172.172.072.072.072.072.072.072.0 1471.171.171.171.171.071.071.071.071.0 1570.170.170.170.170.170.170.070.070.0 1669.169.169.169.169.169.169.169.169.0 1768.268.268.168.168.168.168.168.168.1 1867.267.267.267.267.167.167.167.167.1 1966.266.266.266.266.266.266.166.166.1 2065.365.265.265.265.265.265.265.265.1 2164.364.364.364.264.264.264.264.264.2 2263.363.363.363.363.363.263.263.263.2 2362.462.362.362.362.362.362.362.262.2 2461.461.461.461.361.361.361.361.361.3 2560.560.460.460.460.460.360.360.360.3 2659.559.559.559.459.459.459.459.459.3 2758.658.558.558.558.558.458.458.458.4

Table 3 to Paragraph (d)

Ages 63 64 65 66 67 68 69 70 71 2857.657.657.557.557.557.557.557.457.4 2956.756.656.656.656.556.556.556.556.5 3055.755.755.755.655.655.655.655.555.5 3154.854.854.754.754.754.654.654.654.6 3253.953.853.853.753.753.753.753.653.6 3352.952.952.852.852.852.752.752.752.7 3452.052.051.951.951.851.851.851.751.7 3551.151.051.050.950.950.950.850.850.8 3650.250.150.150.050.049.949.949.949.8 3749.349.249.149.149.049.049.048.948.9 3848.348.348.248.248.148.148.048.047.9 3947.447.447.347.247.247.147.147.047.0 4046.546.546.446.346.346.246.246.146.1 4145.745.645.545.445.445.345.245.245.1 4244.844.744.644.544.444.444.344.344.2 4343.943.843.743.643.543.543.443.343.3 4443.042.942.842.742.642.642.542.442.4 4542.242.141.941.841.841.741.641.541.5 4641.341.241.141.040.940.840.740.640.6 4740.540.440.240.140.039.939.839.739.7 4839.739.539.439.339.139.038.938.838.8 4938.938.738.638.438.338.238.138.037.9 5038.137.937.737.637.537.337.237.137.0 5137.337.136.936.836.636.536.436.236.1 5236.636.336.236.035.835.735.535.435.3 5335.835.635.435.235.034.934.734.634.5 5435.134.934.634.434.234.133.933.833.6 5534.434.233.933.733.533.333.133.032.8 5633.833.533.233.032.732.532.332.232.0 5733.132.832.532.332.031.831.631.431.2 5832.532.231.931.631.331.130.930.730.5 5931.931.531.230.930.630.430.129.929.7 6031.331.030.630.330.029.729.429.229.0 6130.830.430.029.729.429.128.828.528.3 6230.329.929.529.128.728.428.127.927.6 6329.829.428.928.528.227.827.527.226.9 6429.428.928.428.027.627.226.926.626.3 6528.928.428.027.527.126.726.326.025.7 6628.528.027.527.026.626.225.825.425.1 6728.227.627.126.626.125.725.324.924.5 6827.827.226.726.225.725.224.824.324.0 6927.526.926.325.825.324.824.323.923.4 7027.226.626.025.424.924.323.923.422.9 7126.926.325.725.124.524.023.422.922.5 7226.726.025.424.824.223.623.122.522.0 7326.525.825.124.523.923.322.722.221.6 7426.225.524.924.223.623.022.421.821.3 7526.125.324.624.023.322.722.121.520.9 7625.925.224.423.723.122.421.821.220.6 7725.725.024.323.522.922.221.520.920.3 7825.624.824.123.422.722.021.320.620.0 7925.524.723.923.222.521.821.120.419.8 8025.324.623.823.122.321.620.920.219.6 8125.224.523.722.922.221.520.720.019.4 8225.224.423.622.822.121.320.619.919.2 8325.124.323.522.722.021.220.519.719.0 8425.024.223.422.621.921.120.419.618.9 8525.024.123.322.621.821.020.319.518.8 8624.924.123.322.521.720.920.219.418.7 8724.924.023.222.421.620.920.119.318.6 8824.824.023.222.421.620.820.019.218.5 8924.824.023.122.321.520.720.019.218.4 9024.723.923.122.321.520.719.919.118.4 9124.723.923.122.321.520.719.919.118.3 9224.723.923.022.221.420.619.819.018.3 9324.723.823.022.221.420.619.819.018.2 9424.723.823.022.221.420.619.819.018.2 9524.623.823.022.221.420.619.718.918.2 9624.623.823.022.221.320.519.718.918.1 9724.623.823.022.121.320.519.718.918.1 9824.623.822.922.121.320.519.718.918.1 9924.623.822.922.121.320.519.718.918.1 10024.623.822.922.121.320.519.718.918.1 10124.623.822.922.121.320.519.718.918.1 10224.623.722.922.121.320.519.718.818.0 10324.623.722.922.121.320.519.618.818.0 10424.623.722.922.121.320.519.618.818.0 10524.623.722.922.121.320.519.618.818.0 10624.623.722.922.121.320.519.618.818.0 10724.623.722.922.121.320.519.618.818.0 10824.623.722.922.121.320.519.618.818.0 10924.623.722.922.121.320.419.618.818.0 11024.623.722.922.121.320.419.618.818.0 11124.623.722.922.121.320.419.618.818.0 11224.623.722.922.121.320.419.618.818.0 11324.623.722.922.121.320.419.618.818.0 11424.623.722.922.121.320.419.618.818.0 11524.623.722.922.121.320.419.618.818.0 11624.623.722.922.121.320.419.618.818.0 11724.623.722.922.121.220.419.618.818.0 11824.523.722.922.121.220.419.618.818.0 11924.523.722.922.121.220.419.618.818.0 120+24.523.722.922.021.220.419.618.818.0
Ages 72 73 74 75 76 77 78 79 80 084.784.684.684.684.684.684.684.684.6 183.883.883.883.883.883.883.883.883.8 282.882.882.882.882.882.882.882.882.8 381.881.881.881.881.881.881.881.881.8 480.980.880.880.880.880.880.880.880.8 579.979.979.979.979.979.879.879.879.8 678.978.978.978.978.978.978.978.978.9 777.977.977.977.977.977.977.977.977.9 876.976.976.976.976.976.976.976.976.9 975.975.975.975.975.975.975.975.975.9 1074.974.974.974.974.974.974.974.974.9 1173.973.973.973.973.973.973.973.973.9 1273.073.073.072.972.972.972.972.972.9 1372.072.072.072.072.072.071.971.971.9 1471.071.071.071.071.071.071.071.071.0 1570.070.070.070.070.070.070.070.070.0 1669.069.069.069.069.069.069.069.069.0 1768.168.168.068.068.068.068.068.068.0 1867.167.167.167.167.167.067.067.067.0 1966.166.166.166.166.166.166.166.166.1 2065.165.165.165.165.165.165.165.165.1 2164.264.264.164.164.164.164.164.164.1 2263.263.263.263.263.263.163.163.163.1 2362.262.262.262.262.262.262.262.262.1 2461.361.261.261.261.261.261.261.261.2 2560.360.360.360.360.260.260.260.260.2 2659.359.359.359.359.359.359.359.359.2 2758.458.458.358.358.358.358.358.358.3 2857.457.457.457.457.457.357.357.357.3 2956.556.456.456.456.456.456.456.456.4 3055.555.555.555.555.455.455.455.455.4 3154.554.554.554.554.554.554.554.554.4 3253.653.653.653.553.553.553.553.553.5 3352.652.652.652.652.652.652.652.552.5 3451.751.751.751.651.651.651.651.651.6 3550.850.750.750.750.750.750.650.650.6 3649.849.849.849.749.749.749.749.749.7 3748.948.848.848.848.848.848.748.748.7 3847.947.947.947.847.847.847.847.847.8 3947.046.946.946.946.946.946.846.846.8 4046.046.046.045.945.945.945.945.945.9 4145.145.145.045.045.045.044.944.944.9 4244.244.144.144.144.044.044.044.043.9 4343.243.243.243.143.143.143.043.043.0 4442.342.342.242.242.242.142.142.142.1 4541.441.441.341.341.241.241.241.141.1 4640.540.440.440.340.340.340.240.240.2 4739.639.539.539.439.439.339.339.339.2

Table 3 to Paragraph (d)

Ages 72 73 74 75 76 77 78 79 80 4838.738.638.638.538.538.438.438.338.3 4937.837.737.737.637.537.537.537.437.4 5036.936.836.836.736.636.636.536.536.5 5136.036.035.935.835.735.735.635.635.5 5235.235.135.034.934.934.834.734.734.6 5334.334.234.134.134.033.933.933.833.7 5433.533.433.333.233.133.033.032.932.9 5532.732.632.432.432.332.232.132.032.0 5631.931.731.631.531.431.331.231.231.1 5731.130.930.830.730.630.530.430.330.3 5830.330.130.029.929.829.729.629.529.4 5929.529.429.229.129.028.828.728.728.6 6028.828.628.428.328.228.027.927.827.8 6128.127.927.727.527.427.327.127.026.9 6227.427.227.026.826.626.526.426.226.1 6326.726.526.226.125.925.725.625.525.3 6426.025.825.525.325.225.024.824.724.6 6525.425.124.924.624.424.324.123.923.8 6624.824.524.224.023.723.523.423.223.1 6724.223.923.623.323.122.922.722.522.3 6823.623.323.022.722.422.222.021.821.6 6923.122.722.422.121.821.521.321.120.9 7022.522.221.821.521.220.920.620.420.2 7122.021.621.320.920.620.320.019.819.6 7221.621.120.720.420.019.719.419.218.9 7321.120.720.319.919.519.118.818.618.3 7420.720.319.819.419.018.618.318.017.7 7520.419.919.418.918.518.117.817.417.1 7620.019.519.018.518.117.717.316.916.6 7719.719.118.618.117.717.216.816.416.1 7819.418.818.317.817.316.816.416.015.6 7919.218.618.017.416.916.416.015.615.2 8018.918.317.717.116.616.115.615.214.7 8118.718.117.416.916.315.815.314.814.4 8218.517.917.216.616.015.515.014.514.0 8318.317.717.016.415.815.214.714.213.7 8418.217.516.816.215.615.014.413.913.4 8518.117.416.716.015.414.814.213.613.1 8617.917.216.515.915.214.614.013.412.9 8717.817.116.415.715.114.413.813.212.7 8817.717.016.315.614.914.313.713.112.5 8917.716.916.215.514.814.213.512.912.3 9017.616.916.115.414.714.113.412.812.2 9117.516.816.115.314.614.013.312.712.1 9217.516.716.015.314.613.913.212.611.9 9317.416.715.915.214.513.813.112.511.9 9417.416.615.915.214.413.713.112.411.8 9517.416.615.915.114.413.713.012.311.7 9617.416.615.815.114.313.612.912.311.6 9717.316.615.815.014.313.612.912.211.6 9817.316.515.815.014.313.612.912.211.5 9917.316.515.715.014.313.512.812.211.5 10017.316.515.715.014.213.512.812.111.5 10117.316.515.715.014.213.512.812.111.4 10217.316.515.714.914.213.512.812.111.4 10317.316.515.714.914.213.512.812.111.4 10417.216.515.714.914.213.512.712.011.4 10517.216.515.714.914.213.412.712.011.4 10617.216.515.714.914.213.412.712.011.4 10717.216.515.714.914.213.412.712.011.4 10817.216.515.714.914.213.412.712.011.4 10917.216.415.714.914.213.412.712.011.3 11017.216.415.714.914.213.412.712.011.3 11117.216.415.714.914.213.412.712.011.3 11217.216.415.714.914.213.412.712.011.3 11317.216.415.714.914.213.412.712.011.3 11417.216.415.714.914.113.412.712.011.3 11517.216.415.714.914.113.412.712.011.3 11617.216.415.614.914.113.412.712.011.3 11717.216.415.614.914.113.412.712.011.3 11817.216.415.614.914.113.412.611.911.3 11917.216.415.614.814.113.412.611.911.2

Table 3 to Paragraph (d)

Ages 72 73 74 75 76 77 78 79 80 120+17.216.415.614.814.113.312.611.911.2
Ages 81 82 83 84 85 86 87 88 89 084.684.684.684.684.684.684.684.684.6 183.883.883.783.783.783.783.783.783.7 282.882.882.882.882.882.882.882.882.8 381.881.881.881.881.881.881.881.881.8 480.880.880.880.880.880.880.880.880.8 579.879.879.879.879.879.879.879.879.8 678.978.978.978.978.878.878.878.878.8 777.977.977.977.977.977.977.977.977.9 876.976.976.976.976.976.976.976.976.9 975.975.975.975.975.975.975.975.975.9 1074.974.974.974.974.974.974.974.974.9 1173.973.973.973.973.973.973.973.973.9 1272.972.972.972.972.972.972.972.972.9 1371.971.971.971.971.971.971.971.971.9 1471.070.970.970.970.970.970.970.970.9 1570.070.070.070.070.070.070.069.969.9 1669.069.069.069.069.069.069.069.069.0 1768.068.068.068.068.068.068.068.068.0 1867.067.067.067.067.067.067.067.067.0 1966.066.066.066.066.066.066.066.066.0 2065.165.165.165.165.165.165.065.065.0 2164.164.164.164.164.164.164.164.164.1 2263.163.163.163.163.163.163.163.163.1 2362.162.162.162.162.162.162.162.162.1 2461.261.261.261.261.261.161.161.161.1 2560.260.260.260.260.260.260.260.260.2 2659.259.259.259.259.259.259.259.259.2 2758.358.358.358.358.358.258.258.258.2 2857.357.357.357.357.357.357.357.357.3 2956.456.356.356.356.356.356.356.356.3 3055.455.455.455.455.455.455.455.455.4 3154.454.454.454.454.454.454.454.454.4 3253.553.553.553.553.553.553.453.453.4 3352.552.552.552.552.552.552.552.552.5 3451.651.651.651.551.551.551.551.551.5 3550.650.650.650.650.650.650.650.650.6 3649.749.749.649.649.649.649.649.649.6 3748.748.748.748.748.748.748.748.748.7 3847.747.747.747.747.747.747.747.747.7 3946.846.846.846.846.846.746.746.746.7 4045.845.845.845.845.845.845.845.845.8 4144.944.944.944.944.844.844.844.844.8 4243.943.943.943.943.943.943.943.943.9 4343.043.043.042.942.942.942.942.942.9 4442.042.042.042.042.042.042.042.041.9 4541.141.141.141.041.041.041.041.041.0 4640.140.140.140.140.140.140.140.040.0 4739.239.239.239.239.139.139.139.139.1 4838.338.338.238.238.238.238.238.238.1 4937.337.337.337.337.337.237.237.237.2 5036.436.436.436.336.336.336.336.336.3 5135.535.535.435.435.435.435.435.335.3 5234.634.634.534.534.534.534.434.434.4 5333.733.733.633.633.633.533.533.533.5 5432.832.832.732.732.732.632.632.632.6 5531.931.931.831.831.831.731.731.731.7 5631.131.031.030.930.930.930.830.830.8 5730.230.130.130.030.030.029.929.929.9 5829.329.329.229.229.129.129.129.029.0 5928.528.428.428.328.328.228.228.228.2 6027.727.627.527.527.427.427.427.327.3 6126.926.826.726.726.626.626.526.526.4 6226.026.025.925.825.825.725.725.625.6 6325.225.225.125.025.024.924.924.824.8 6424.524.424.324.224.124.124.024.024.0 6523.723.623.523.423.323.323.223.223.1 6622.922.822.722.622.622.522.422.422.3 6722.222.122.021.921.821.721.621.621.5

Table 3 to Paragraph (d)

Ages 81 82 83 84 85 86 87 88 89 6821.521.321.221.121.020.920.920.820.7 6920.720.620.520.420.320.220.120.020.0 7020.019.919.719.619.519.419.319.219.2 7119.419.219.018.918.818.718.618.518.4 7218.718.518.318.218.117.917.817.717.7 7318.117.917.717.517.417.217.117.016.9 7417.417.217.016.816.716.516.416.316.2 7516.916.616.416.216.015.915.715.615.5 7616.316.015.815.615.415.215.114.914.8 7715.815.515.215.014.814.614.414.314.2 7815.315.014.714.414.214.013.813.713.5 7914.814.514.213.913.613.413.213.112.9 8014.414.013.713.413.112.912.712.512.3 8114.013.613.212.912.612.412.212.011.8 8213.613.212.812.512.211.911.711.511.3 8313.212.812.412.111.811.511.211.010.8 8412.912.512.111.711.411.110.810.510.3 8512.612.211.811.411.010.710.410.19.9 8612.411.911.511.110.710.410.09.89.5 8712.211.711.210.810.410.09.79.49.1 8812.011.511.010.510.19.89.49.18.8 8911.811.310.810.39.99.59.18.88.5 9011.611.110.610.19.79.38.98.68.3 9111.510.910.49.99.59.18.78.38.0 9211.410.810.39.89.38.98.58.17.8 9311.310.710.19.69.28.78.37.97.6 9411.210.610.09.59.08.68.27.87.4 9511.110.59.99.48.98.58.07.67.3 9611.010.49.99.38.88.47.97.57.1 9711.010.49.89.28.78.37.87.47.0 9810.910.39.79.28.78.27.77.36.9 9910.910.29.79.18.68.17.67.26.8 10010.810.29.69.18.58.07.67.26.8 10110.810.29.69.08.58.07.57.16.7 10210.810.19.69.08.58.07.57.06.6 10310.710.19.59.08.47.97.47.06.6 10410.710.19.58.98.47.97.47.06.6 10510.710.19.58.98.47.97.46.96.5 10610.710.19.58.98.47.97.46.96.5 10710.710.19.58.98.47.97.46.96.5 10810.710.19.58.98.47.87.46.96.5 10910.710.19.58.98.47.87.46.96.5 11010.710.19.58.98.37.87.46.96.5 11110.710.19.58.98.37.87.36.96.5 11210.710.19.58.98.37.87.36.96.5 11310.710.09.48.98.37.87.36.96.4 11410.710.09.48.98.37.87.36.96.4 11510.710.09.48.88.37.87.36.86.4 11610.610.09.48.88.37.77.36.86.4 11710.610.09.48.88.27.77.26.86.3 11810.610.09.38.88.27.77.26.76.3 11910.69.99.38.78.27.67.16.66.2 120+10.59.99.38.78.17.67.16.66.1
Ages 90 91 92 93 94 95 96 97 98 084.684.684.684.684.684.684.684.684.6 183.783.783.783.783.783.783.783.783.7 282.882.882.882.882.882.882.882.882.8 381.881.881.881.881.881.881.881.881.8 480.880.880.880.880.880.880.880.880.8 579.879.879.879.879.879.879.879.879.8 678.878.878.878.878.878.878.878.878.8 777.977.977.977.977.977.977.977.977.9 876.976.976.976.976.976.976.976.976.9 975.975.975.975.975.975.975.975.975.9 1074.974.974.974.974.974.974.974.974.9 1173.973.973.973.973.973.973.973.973.9 1272.972.972.972.972.972.972.972.972.9 1371.971.971.971.971.971.971.971.971.9 1470.970.970.970.970.970.970.970.970.9 1569.969.969.969.969.969.969.969.969.9

Table 3 to Paragraph (d)

Ages 90 91 92 93 94 95 96 97 98 1669.069.069.069.069.069.069.069.069.0 1768.068.068.068.068.068.068.068.068.0 1867.067.067.067.067.067.067.067.067.0 1966.066.066.066.066.066.066.066.066.0 2065.065.065.065.065.065.065.065.065.0 2164.164.164.164.164.164.164.164.164.1 2263.163.163.163.163.163.163.163.163.1 2362.162.162.162.162.162.162.162.162.1 2461.161.161.161.161.161.161.161.161.1 2560.260.260.260.260.260.260.260.260.2 2659.259.259.259.259.259.259.259.259.2 2758.258.258.258.258.258.258.258.258.2 2857.357.357.357.357.357.357.357.357.3 2956.356.356.356.356.356.356.356.356.3 3055.455.355.355.355.355.355.355.355.3 3154.454.454.454.454.454.454.454.454.4 3253.453.453.453.453.453.453.453.453.4 3352.552.552.552.552.552.552.552.552.5 3451.551.551.551.551.551.551.551.551.5 3550.650.650.650.650.650.650.650.650.6 3649.649.649.649.649.649.649.649.649.6 3748.648.648.648.648.648.648.648.648.6 3847.747.747.747.747.747.747.747.747.7 3946.746.746.746.746.746.746.746.746.7 4045.845.845.845.845.845.845.845.845.8 4144.844.844.844.844.844.844.844.844.8 4243.943.943.843.843.843.843.843.843.8 4342.942.942.942.942.942.942.942.942.9 4441.941.941.941.941.941.941.941.941.9 4541.041.041.041.041.041.041.041.041.0 4640.040.040.040.040.040.040.040.040.0 4739.139.139.139.139.139.139.139.139.1 4838.138.138.138.138.138.138.138.138.1 4937.237.237.237.237.237.237.237.237.2 5036.336.236.236.236.236.236.236.236.2 5135.335.335.335.335.335.335.335.335.3 5234.434.434.434.434.434.434.334.334.3 5333.533.533.533.433.433.433.433.433.4 5432.632.532.532.532.532.532.532.532.5 5531.731.631.631.631.631.631.631.631.6 5630.830.730.730.730.730.730.730.730.7 5729.929.929.829.829.829.829.829.829.8 5829.029.029.029.028.928.928.928.928.9 5928.128.128.128.128.128.128.028.028.0 6027.327.327.227.227.227.227.227.227.2 6126.426.426.426.426.326.326.326.326.3 6225.625.625.525.525.525.525.525.525.5 6324.724.724.724.724.724.624.624.624.6 6423.923.923.923.823.823.823.823.823.8 6523.123.123.023.023.023.023.023.022.9 6622.322.322.222.222.222.222.222.122.1 6721.521.521.421.421.421.421.321.321.3 6820.720.720.620.620.620.620.520.520.5 6919.919.919.819.819.819.719.719.719.7 7019.119.119.019.019.018.918.918.918.9 7118.418.318.318.218.218.218.118.118.1 7217.617.517.517.417.417.417.417.317.3 7316.916.816.716.716.616.616.616.616.5 7416.116.116.015.915.915.915.815.815.8 7515.415.315.315.215.215.115.115.015.0 7614.714.614.614.514.414.414.314.314.3 7714.114.013.913.813.713.713.613.613.6 7813.413.313.213.113.113.012.912.912.9 7912.812.712.612.512.412.312.312.212.2 8012.212.111.911.911.811.711.611.611.5 8111.611.511.411.311.211.111.011.010.9 8211.110.910.810.710.610.510.410.410.3 8310.610.410.310.110.09.99.99.89.7 8410.19.99.89.69.59.49.39.29.2 859.79.59.39.29.08.98.88.78.7 869.39.18.98.78.68.58.48.38.2 878.98.78.58.38.28.07.97.87.7 888.68.38.17.97.87.67.57.47.3 898.38.07.87.67.47.37.17.06.9 908.07.77.57.37.16.96.86.76.6 917.77.57.27.06.86.66.56.46.2 927.57.27.06.76.56.46.26.15.9 937.37.06.76.56.36.15.95.85.7 947.16.86.56.36.15.95.75.55.4 956.96.66.46.15.95.75.55.35.2 966.86.56.25.95.75.55.35.15.0 976.76.46.15.85.55.35.14.94.8 986.66.25.95.75.45.25.04.84.6 996.56.15.85.55.35.04.84.64.5 1006.46.05.75.45.24.94.74.54.3 1016.36.05.65.35.14.84.64.44.2 1026.35.95.65.35.04.74.54.34.1 1036.25.95.55.24.94.74.54.24.1 1046.25.85.55.24.94.64.44.24.0 1056.15.85.45.14.94.64.44.14.0 1066.15.85.45.14.84.64.34.13.9 1076.15.85.45.14.84.64.34.13.9 1086.15.75.45.14.84.54.34.13.9 1096.15.75.45.14.84.54.34.13.9 1106.15.75.45.14.84.54.34.13.9 1116.15.75.45.14.84.54.34.13.9 1126.15.75.45.14.84.54.34.03.8 1136.15.75.35.04.74.54.24.03.8 1146.05.75.35.04.74.44.24.03.8 1156.05.65.35.04.74.44.24.03.8 1166.05.65.24.94.64.44.13.93.7 1175.95.55.24.94.64.34.03.83.6 1185.85.55.14.84.54.23.93.73.5 1195.85.45.04.74.44.13.83.63.3 120+5.75.34.94.64.34.03.73.43.2
Ages 99 100 101 102 103 104 105 106 107 084.684.684.684.684.684.684.684.684.6 183.783.783.783.783.783.783.783.783.7 282.882.882.882.882.882.882.882.882.8 381.881.881.881.881.881.881.881.881.8 480.880.880.880.880.880.880.880.880.8 579.879.879.879.879.879.879.879.879.8 678.878.878.878.878.878.878.878.878.8 777.977.977.977.977.977.977.977.977.9 876.976.976.976.976.976.976.976.976.9 975.975.975.975.975.975.975.975.975.9 1074.974.974.974.974.974.974.974.974.9 1173.973.973.973.973.973.973.973.973.9 1272.972.972.972.972.972.972.972.972.9 1371.971.971.971.971.971.971.971.971.9 1470.970.970.970.970.970.970.970.970.9 1569.969.969.969.969.969.969.969.969.9 1669.069.069.069.069.069.069.069.069.0 1768.068.068.068.068.068.068.068.068.0 1867.067.067.067.067.067.067.067.067.0 1966.066.066.066.066.066.066.066.066.0 2065.065.065.065.065.065.065.065.065.0 2164.164.164.164.164.164.164.164.164.1 2263.163.163.163.163.163.163.163.163.1 2362.162.162.162.162.162.162.162.162.1 2461.161.161.161.161.161.161.161.161.1 2560.260.260.260.260.260.260.260.260.2 2659.259.259.259.259.259.259.259.259.2 2758.258.258.258.258.258.258.258.258.2 2857.357.357.357.357.357.357.357.357.3 2956.356.356.356.356.356.356.356.356.3 3055.355.355.355.355.355.355.355.355.3 3154.454.454.454.454.454.454.454.454.4 3253.453.453.453.453.453.453.453.453.4 3352.552.552.552.552.552.552.552.552.5 3451.551.551.551.551.551.551.551.551.5 3550.650.650.650.650.550.550.550.550.5

Table 3 to Paragraph (d)

Ages 99 100 101 102 103 104 105 106 107 3649.649.649.649.649.649.649.649.649.6 3748.648.648.648.648.648.648.648.648.6 3847.747.747.747.747.747.747.747.747.7 3946.746.746.746.746.746.746.746.746.7 4045.845.845.845.845.845.845.745.745.7 4144.844.844.844.844.844.844.844.844.8 4243.843.843.843.843.843.843.843.843.8 4342.942.942.942.942.942.942.942.942.9 4441.941.941.941.941.941.941.941.941.9 4541.041.041.041.041.041.041.041.041.0 4640.040.040.040.040.040.040.040.040.0 4739.139.039.039.039.039.039.039.039.0 4838.138.138.138.138.138.138.138.138.1 4937.237.137.137.137.137.137.137.137.1 5036.236.236.236.236.236.236.236.236.2 5135.335.335.335.335.335.335.335.335.3 5234.334.334.334.334.334.334.334.334.3 5333.433.433.433.433.433.433.433.433.4 5432.532.532.532.532.532.532.532.532.5 5531.631.631.631.631.631.631.631.631.6 5630.730.730.730.730.730.730.730.730.7 5729.829.829.829.829.829.829.829.829.8 5828.928.928.928.928.928.928.928.928.9 5928.028.028.028.028.028.028.028.028.0 6027.227.127.127.127.127.127.127.127.1 6126.326.326.326.326.326.326.326.326.3 6225.425.425.425.425.425.425.425.425.4 6324.624.624.624.624.624.624.624.624.6 6423.823.823.823.723.723.723.723.723.7 6522.922.922.922.922.922.922.922.922.9 6622.122.122.122.122.122.122.122.122.1 6721.321.321.321.321.321.321.321.321.3 6820.520.520.520.520.520.520.520.520.5 6919.719.719.719.719.619.619.619.619.6 7018.918.918.918.818.818.818.818.818.8 7118.118.118.118.018.018.018.018.018.0 7217.317.317.317.317.317.217.217.217.2 7316.516.516.516.516.516.516.516.516.5 7415.715.715.715.715.715.715.715.715.7 7515.015.015.014.914.914.914.914.914.9 7614.314.214.214.214.214.214.214.214.2 7713.513.513.513.513.513.513.413.413.4 7812.812.812.812.812.812.712.712.712.7 7912.212.112.112.112.112.012.012.012.0 8011.511.511.411.411.411.411.411.411.4 8110.910.810.810.810.710.710.710.710.7 8210.210.210.210.110.110.110.110.110.1 839.79.69.69.69.59.59.59.59.5 849.19.19.09.09.08.98.98.98.9 858.68.58.58.58.48.48.48.48.4 868.18.08.08.07.97.97.97.97.9 877.67.67.57.57.47.47.47.47.4 887.27.27.17.07.07.06.96.96.9 896.86.86.76.66.66.66.56.56.5 906.56.46.36.36.26.26.16.16.1 916.16.06.05.95.95.85.85.85.8 925.85.75.65.65.55.55.45.45.4 935.55.45.35.35.25.25.15.15.1 945.35.25.15.04.94.94.94.84.8 955.04.94.84.74.74.64.64.64.6 964.84.74.64.54.54.44.44.34.3 974.64.54.44.34.24.24.14.14.1 984.54.34.24.14.14.04.03.93.9 994.34.24.14.03.93.83.83.83.7 1004.24.13.93.83.73.73.63.63.6 1014.13.93.83.73.63.53.53.53.4 1024.03.83.73.63.53.43.43.33.3 1033.93.73.63.53.43.33.33.23.2 1043.83.73.53.43.33.33.23.23.2 1053.83.63.53.43.33.23.13.13.1 1063.83.63.53.33.23.23.13.13.1 1073.73.63.43.33.23.23.13.13.0 1083.73.63.43.33.23.13.13.03.0 1093.73.63.43.33.23.13.13.03.0 1103.73.53.43.33.23.13.13.03.0 1113.73.53.43.33.23.13.03.03.0 1123.73.53.43.33.23.13.03.03.0 1133.63.53.43.23.13.13.03.02.9 1143.63.53.33.23.13.03.02.92.9 1153.63.43.33.23.13.02.92.92.9 1163.53.33.23.13.02.92.82.82.8 1173.43.33.13.02.92.82.72.72.7 1183.33.13.02.82.72.62.62.52.5 1193.12.92.82.62.52.42.42.32.3 120+3.02.82.62.52.32.22.12.12.1

Table 3 to Paragraph (d)

Ages 108 109 110 111 112 113 114 115 116 084.684.684.684.684.684.684.684.684.6 183.783.783.783.783.783.783.783.783.7 282.882.882.882.882.882.882.882.882.8 381.881.881.881.881.881.881.881.881.8 480.880.880.880.880.880.880.880.880.8 579.879.879.879.879.879.879.879.879.8 678.878.878.878.878.878.878.878.878.8 777.977.977.977.977.977.977.977.977.9 876.976.976.976.976.976.976.976.976.9 975.975.975.975.975.975.975.975.975.9 1074.974.974.974.974.974.974.974.974.9 1173.973.973.973.973.973.973.973.973.9 1272.972.972.972.972.972.972.972.972.9 1371.971.971.971.971.971.971.971.971.9 1470.970.970.970.970.970.970.970.970.9 1569.969.969.969.969.969.969.969.969.9 1669.069.069.069.069.069.069.069.069.0 1768.068.068.068.068.068.068.068.068.0 1867.067.067.067.067.067.067.067.067.0 1966.066.066.066.066.066.066.066.066.0 2065.065.065.065.065.065.065.065.065.0 2164.164.164.164.164.164.164.164.164.1 2263.163.163.163.163.163.163.163.163.1 2362.162.162.162.162.162.162.162.162.1 2461.161.161.161.161.161.161.161.161.1 2560.260.260.260.260.260.260.260.260.2 2659.259.259.259.259.259.259.259.259.2 2758.258.258.258.258.258.258.258.258.2 2857.357.357.357.357.357.357.357.357.3 2956.356.356.356.356.356.356.356.356.3 3055.355.355.355.355.355.355.355.355.3 3154.454.454.454.454.454.454.454.454.4 3253.453.453.453.453.453.453.453.453.4 3352.552.552.552.552.552.552.552.552.5 3451.551.551.551.551.551.551.551.551.5 3550.550.550.550.550.550.550.550.550.5 3649.649.649.649.649.649.649.649.649.6 3748.648.648.648.648.648.648.648.648.6 3847.747.747.747.747.747.747.747.747.7 3946.746.746.746.746.746.746.746.746.7 4045.745.745.745.745.745.745.745.745.7 4144.844.844.844.844.844.844.844.844.8 4243.843.843.843.843.843.843.843.843.8 4342.942.942.942.942.942.942.942.942.9 4441.941.941.941.941.941.941.941.941.9 4541.041.041.041.041.041.041.041.041.0 4640.040.040.040.040.040.040.040.040.0 4739.039.039.039.039.039.039.039.039.0 4838.138.138.138.138.138.138.138.138.1 4937.137.137.137.137.137.137.137.137.1 5036.236.236.236.236.236.236.236.236.2 5135.335.335.335.335.335.335.335.335.3 5234.334.334.334.334.334.334.334.334.3 5333.433.433.433.433.433.433.433.433.4 5432.532.532.532.532.532.532.532.532.5 5531.631.631.631.631.631.631.631.631.6 5630.730.730.730.730.730.730.730.730.7 5729.829.829.829.829.829.829.829.829.8 5828.928.928.928.928.928.928.928.928.9 5928.028.028.028.028.028.028.028.028.0 6027.127.127.127.127.127.127.127.127.1 6126.326.326.326.326.326.326.326.326.3 6225.425.425.425.425.425.425.425.425.4 6324.624.624.624.624.624.624.624.624.6 6423.723.723.723.723.723.723.723.723.7 6522.922.922.922.922.922.922.922.922.9 6622.122.122.122.122.122.122.122.122.1 6721.321.321.321.321.321.321.321.321.3 6820.520.420.420.420.420.420.420.420.4 6919.619.619.619.619.619.619.619.619.6 7018.818.818.818.818.818.818.818.818.8 7118.018.018.018.018.018.018.018.018.0 7217.217.217.217.217.217.217.217.217.2 7316.516.416.416.416.416.416.416.416.4 7415.715.715.715.715.715.715.715.715.6 7514.914.914.914.914.914.914.914.914.9 7614.214.214.214.214.214.214.114.114.1 7713.413.413.413.413.413.413.413.413.4 7812.712.712.712.712.712.712.712.712.7 7912.012.012.012.012.012.012.012.012.0 8011.411.311.311.311.311.311.311.311.3 8110.710.710.710.710.710.710.710.710.6 8210.110.110.110.110.110.010.010.010.0 839.59.59.59.59.59.49.49.49.4 848.98.98.98.98.98.98.98.88.8 858.48.48.38.38.38.38.38.38.3 867.87.87.87.87.87.87.87.87.7 877.47.47.47.37.37.37.37.37.3 886.96.96.96.96.96.96.96.86.8 896.56.56.56.56.56.46.46.46.4 906.16.16.16.16.16.16.06.06.0 915.75.75.75.75.75.75.75.65.6 925.45.45.45.45.45.35.35.35.2 935.15.15.15.15.15.05.05.04.9 944.84.84.84.84.84.74.74.74.6 954.54.54.54.54.54.54.44.44.4 964.34.34.34.34.34.24.24.24.1 974.14.14.14.14.04.04.04.03.9 983.93.93.93.93.83.83.83.83.7 993.73.73.73.73.73.63.63.63.5 1003.63.63.53.53.53.53.53.43.3 1013.43.43.43.43.43.43.33.33.2 1023.33.33.33.33.33.23.23.23.1 1033.23.23.23.23.23.13.13.13.0 1043.13.13.13.13.13.13.03.02.9 1053.13.13.13.03.03.03.02.92.8 1063.03.03.03.03.03.02.92.92.8 1073.03.03.03.03.02.92.92.92.8 1083.03.03.03.02.92.92.92.82.8 1093.03.03.03.02.92.92.92.82.8 1103.03.03.02.92.92.92.92.82.7 1113.03.02.92.92.92.92.82.82.7 1122.92.92.92.92.92.92.82.82.7 1132.92.92.92.92.92.82.82.82.7 1142.92.92.92.82.82.82.82.72.6 1152.82.82.82.82.82.82.72.72.6 1162.82.82.72.72.72.72.62.62.5 1172.72.62.62.62.62.62.52.52.4 1182.52.52.52.42.42.42.42.32.2 1192.32.32.22.22.22.22.12.12.0 120+2.02.02.02.02.01.91.91.81.8

Table 3 to Paragraph (d)

Ages 117 118 119 120+ 084.684.684.684.6 183.783.783.783.7 282.882.882.882.8 381.881.881.881.8 480.880.880.880.8 579.879.879.879.8 678.878.878.878.8 777.977.977.977.9 876.976.976.976.9 975.975.975.975.9 1074.974.974.974.9 1173.973.973.973.9 1272.972.972.972.9 1371.971.971.971.9 1470.970.970.970.9 1569.969.969.969.9 1669.069.069.069.0 1768.068.068.068.0 1867.067.067.067.0 1966.066.066.066.0 2065.065.065.065.0 2164.164.164.164.1 2263.163.163.163.1 2362.162.162.162.1 2461.161.161.161.1 2560.260.260.260.2 2659.259.259.259.2 2758.258.258.258.2 2857.357.357.357.3 2956.356.356.356.3 3055.355.355.355.3 3154.454.454.454.4 3253.453.453.453.4 3352.552.552.552.5 3451.551.551.551.5 3550.550.550.550.5 3649.649.649.649.6 3748.648.648.648.6 3847.747.747.747.7 3946.746.746.746.7 4045.745.745.745.7 4144.844.844.844.8 4243.843.843.843.8 4342.942.942.942.9 4441.941.941.941.9 4541.041.041.041.0 4640.040.040.040.0 4739.039.039.039.0 4838.138.138.138.1 4937.137.137.137.1 5036.236.236.236.2 5135.335.335.335.3 5234.334.334.334.3 5333.433.433.433.4 5432.532.532.532.5 5531.631.631.631.6 5630.730.730.730.6 5729.829.829.829.8 5828.928.928.928.9 5928.028.028.028.0 6027.127.127.127.1 6126.326.326.226.2 6225.425.425.425.4 6324.624.524.524.5 6423.723.723.723.7 6522.922.922.922.9 6622.122.122.122.0 6721.221.221.221.2 6820.420.420.420.4 6919.619.619.619.6 7018.818.818.818.8 7118.018.018.018.0 7217.217.217.217.2 7316.416.416.416.4 7415.615.615.615.6 7514.914.914.814.8 7614.114.114.114.1 7713.413.413.413.3 7812.712.612.612.6 7912.011.911.911.9 8011.311.311.211.2 8110.610.610.610.5 8210.010.09.99.9 839.49.39.39.3 848.88.88.78.7 858.28.28.28.1 867.77.77.67.6 877.27.27.17.1 886.86.76.66.6 896.36.36.26.1 905.95.85.85.7 915.55.55.45.3 925.25.15.04.9 934.94.84.74.6 944.64.54.44.3 954.34.24.14.0 964.03.93.83.7 973.83.73.63.4 983.63.53.33.2 993.43.33.13.0 1003.33.12.92.8 1013.13.02.82.6 1023.02.82.62.5 1032.92.72.52.3 1042.82.62.42.2 1052.72.62.42.1 1062.72.52.32.1 1072.72.52.32.1 1082.72.52.32.0 1092.62.52.32.0 1102.62.52.22.0 1112.62.42.22.0 1122.62.42.22.0 1132.62.42.21.9 1142.52.42.11.9 1152.52.32.11.8 1162.42.22.01.8 1172.32.11.91.6 1182.11.91.71.4 1191.91.71.31.1 120+1.61.41.11.0

(e) Mortality rates. The following are the mortality rates used to calculate the tables set forth in paragraphs (b), (c), and (d) of this section.

Table 4 to Paragraph (e)

Age Probability of death 00.001762 10.000441 20.000292 30.000232 40.000177 50.000161 60.000153 70.000145 80.000132 90.000127 100.000128 110.000135 120.000146 130.000164 140.000192 150.000223 160.000253 170.000276 180.000293 190.000304 200.000313 210.000343 220.000377 230.000421 240.000466 250.000520 260.000581 270.000630 280.000677 290.000720 300.000763 310.000799 320.000824 330.000833 340.000830 350.000823 360.000819 370.000824 380.000836 390.000853 400.000879 410.000909 420.000945 430.000980 440.001019 450.001065 460.001132 470.001225 480.001345 490.001485 500.001656 510.001874 520.002121 530.002397 540.002701 550.003032 560.003390 570.003774 580.004181 590.004613 600.005071 610.005554 620.006071 630.006624 640.007225 650.007884 660.008238 670.008659 680.009163 690.009767 700.010491 710.011358 720.012385 730.013598 740.015014 750.016670 760.018587 770.020815 780.023391 790.026387 800.029850 810.033883 820.038544 830.043880 840.049956 850.056799 860.064436 870.072882 880.082137 890.092172 900.102919 910.114344 920.126605 930.139936 940.154844 950.171902 960.187210 970.204659 980.222921 990.241884 1000.261476 1010.281536 1020.301847 1030.322371 1040.342940 1050.361261 1060.372886 1070.381098 1080.383358 1090.385709 1100.388092 1110.390353 1120.392822 1130.395188 1140.397567 1150.400000 1160.400000 1170.400000 1180.400000 1190.400000 1200.400000

(f) Applicability dates—(1) In general. The life expectancy tables and Uniform Lifetime Table set forth in this section apply for distribution calendar years beginning on or after January 1, 2022. For life expectancy tables and the Uniform Lifetime Table applicable for earlier distribution calendar years, see § 1.401(a)(9)-9, as set forth in 26 CFR part 1 revised as of April 1, 2020 (formerly applicable § 1.401(a)(9)-9).

(2) Application to life expectancies that may not be recalculated—(i) Redetermination of initial life expectancy using current tables. If an employee died before January 1, 2022, and, under the rules of § 1.401(a)(9)-5, the distribution period that applies for a calendar year following the calendar year of the employee's death is equal to a single life expectancy calculated as of the calendar year of the employee's death (or, if applicable, the following calendar year), reduced by 1 for each subsequent year, then that life expectancy is reset as provided in paragraph (f)(2)(ii) of this section. Similarly, if an employee's sole beneficiary is the employee's surviving spouse, and the spouse dies before January 1, 2022, then the spouse's life expectancy for the calendar year of the spouse's death (which is used to determine the applicable distribution period for later years) is reset as provided in paragraph (f)(2)(ii) of this section.

(ii) Determination of applicable distribution period—(A) Distribution period based on new life expectancy. With respect to a life expectancy described in paragraph (f)(2)(i) of this section, the distribution period that applies for a distribution calendar year beginning on or after January 1, 2022, is determined by using the Single Life Table in paragraph (b) of this section to determine the initial life expectancy for the age of the relevant individual in the relevant calendar year and then reducing the resulting distribution period by 1 for each subsequent year. However, see section 401(a)(9)(H)(ii) and (iii) for rules limiting the availability of a life expectancy distribution period.

(B) Example of redetermination. Assume that an employee died at age 80 in 2019 and the employee's designated beneficiary (who was not the employee's spouse) was age 75 in the year of the employee's death. For 2020, the distribution period that would have applied for the beneficiary was 12.7 years (the period applicable for a 76-year-old under the Single Life Table in formerly applicable § 1.401(a)(9)-9), and for 2021, it would have been 11.7 years (the original distribution period, reduced by 1 year). For 2022, if the designated beneficiary is still alive, then the applicable distribution period would be 12.1 years (the 14.1-year life expectancy for a 76-year-old under the Single Life Table in paragraph (b) of this section, reduced by 2 years). However, see section 401(a)(9)(H)(iii) for rules regarding how to apply the required distribution rules to defined contribution plans if the eligible designated beneficiary dies prior to distribution of the employee's entire interest.

[T.D. 9930, 85 FR 72477, Nov. 12, 2020]