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Publication 590-B (2016), Distributions from Individual Retirement Arrangements (IRAs)

For use in preparing 2016 Returns


Table of Contents

Appendices

To help you complete your tax return, use the following appendices that include worksheets and tables.

  1. Appendix A — Worksheet for Determining Required Minimum Distributions.

  2. Appendix B — Life Expectancy Tables. These tables are included to assist you in computing your required minimum distribution amount if you have not taken all your assets from all your traditional IRAs before age 70½.

    1. Table I (Single Life Expectancy).

    2. Table II (Joint Life and Last Survivor Expectancy).

    3. Table III (Uniform Lifetime).

Appendix A. Worksheet for Determining Required Minimum Distributions

1. Age 70½ 71½ 72½ 73½ 74½
2. Year age was reached          
3. Value of IRA at the close of business on  
December 31 of the year immediately prior to the 
year on line 21
         
4. Distribution period from Table III or life expectancy  
from Life Expectancy Table I or Table II2
         
5. Required distribution (divide line 3 by line 4)3          
 
           
1. Age 75½ 76½ 77½ 78½ 79½
2. Year age was reached          
3. Value of IRA at the close of business on  
December 31 of the year immediately prior to the 
year on line 21
         
4. Distribution period from Table III or life expectancy 
from Life Expectancy Table I or Table II2
         
5. Required distribution (divide line 3 by line 4)3          
 
           
1. Age 80½ 81½ 82½ 83½ 84½
2. Year age was reached          
3. Value of IRA at the close of business on  
December 31 of the year immediately prior to the 
year on line 21
         
4. Distribution period from Table III or life expectancy 
from Life Expectancy Table I or Table II2
         
5. Required distribution (divide line 3 by line 4)3          
 
           
1. Age 85½ 86½ 87½ 88½ 89½
2. Year age was reached          
3. Value of IRA at the close of business on  
December 31 of the year immediately prior to the 
year on line 21
         
4. Distribution period from Table III or life expectancy 
from Life Expectancy Table I or Table II2
         
5. Required distribution (divide line 3 by line 4)3          
 
1If you have more than one IRA, you must figure the required distribution separately for each IRA.
2Use the appropriate life expectancy or distribution period for each year and for each IRA.
3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. You can, however, withdraw the total from one IRA or from more than one IRA.

Appendix B. Life Expectancy Tables

 
Table I
(Single Life Expectancy)
(For Use by Beneficiaries)
       
Age Life Expectancy Age Life Expectancy
0 82.4 28 55.3
1 81.6 29 54.3
2 80.6 30 53.3
3 79.7 31 52.4
4 78.7 32 51.4
5 77.7 33 50.4
6 76.7 34 49.4
7 75.8 35 48.5
8 74.8 36 47.5
9 73.8 37 46.5
10 72.8 38 45.6
11 71.8 39 44.6
12 70.8 40 43.6
13 69.9 41 42.7
14 68.9 42 41.7
15 67.9 43 40.7
16 66.9 44 39.8
17 66.0 45 38.8
18 65.0 46 37.9
19 64.0 47 37.0
20 63.0 48 36.0
21 62.1 49 35.1
22 61.1 50 34.2
23 60.1 51 33.3
24 59.1 52 32.3
25 58.2 53 31.4
26 57.2 54 30.5
27 56.2 55 29.6

Appendix B. (Continued)

 
Table I
(Single Life Expectancy)
(For Use by Beneficiaries)
       
Age Life Expectancy Age Life Expectancy
56 28.7 84 8.1
57 27.9 85 7.6
58 27.0 86 7.1
59 26.1 87 6.7
60 25.2 88 6.3
61 24.4 89 5.9
62 23.5 90 5.5
63 22.7 91 5.2
64 21.8 92 4.9
65 21.0 93 4.6
66 20.2 94 4.3
67 19.4 95 4.1
68 18.6 96 3.8
69 17.8 97 3.6
70 17.0 98 3.4
71 16.3 99 3.1
72 15.5 100 2.9
73 14.8 101 2.7
74 14.1 102 2.5
75 13.4 103 2.3
76 12.7 104 2.1
77 12.1 105 1.9
78 11.4 106 1.7
79 10.8 107 1.5
80 10.2 108 1.4
81 9.7 109 1.2
82 9.1 110 1.1
83 8.6 111 and over 1.0

Appendix B. Life Expectancy Tables (Continued)

Table II
(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

Appendix B. (Continued)

Table II (continued)
(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
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

Appendix B. (Continued)

Table II (continued)
(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
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

Table II (continued)
(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

Appendix B. (Continued)

Table II (continued)
(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
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

Appendix B. (Continued)

Table II (continued)
(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
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

Table II (continued)
(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

Appendix B. (Continued)

Table II (continued)
(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
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

Appendix B. (Continued)

Table II (continued)
(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
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

Table II (continued)
(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

Appendix B. (Continued)

Table II (continued)
(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
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

Appendix B. (Continued)

Table II (continued)
(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
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

Table II (continued)
(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

Appendix B. (Continued)

Table II (continued)
(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
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

Appendix B. (Continued)

Table II (continued)
(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

Appendix B. (Continued)

Table II (continued)
(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
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

Table II (continued)
(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

Appendix B. (Continued)

Table II (continued)
(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

Appendix B. (Continued)

Table II (continued)
(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

Table II (continued)
(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        

Appendix B. Uniform Lifetime Table

       
Table III
(Uniform Lifetime)
(For Use by:
  • Unmarried Owners,

  • Married Owners Whose Spouses Are Not More Than 10 Years Younger, and

  • Married Owners Whose Spouses Are Not the Sole Beneficiaries of Their IRAs)

 
Age Distribution Period Age Distribution Period
70 27.4 93 9.6
71 26.5 94 9.1
72 25.6 95 8.6
73 24.7 96 8.1
74 23.8 97 7.6
75 22.9 98 7.1
76 22.0 99 6.7
77 21.2 100 6.3
78 20.3 101 5.9
79 19.5 102 5.5
80 18.7 103 5.2
81 17.9 104 4.9
82 17.1 105 4.5
83 16.3 106 4.2
84 15.5 107 3.9
85 14.8 108 3.7
86 14.1 109 3.4
87 13.4 110 3.1
88 12.7 111 2.9
89 12.0 112 2.6
90 11.4 113 2.4
91 10.8 114 2.1
92 10.2 115 and over 1.9


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