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Beneficiary Tables

Joint Life and Last Survivor Table

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 61.4 60.8 60.2
32 65.8 65.1 64.3 63.6 62.9 62.2 61.6 61 60.4 59.8
33 65.6 64.8 64.1 63.3 62.6 61.9 61.3 60.6 60 59.4
34 65.4 64.6 63.8 63.1 62.3 61.6 60.9 60.3 59.6 59
35 65.2 64.4 63.6 62.8 62.1 61.4 60.6 59.9 59.3 58.6
36 65 64.2 63.4 62.6 61.9 61.1 60.4 59.6 59 58.3
37 64.9 64 63.2 62.4 61.6 60.9 60.1 59.4 58.7 58
38 64.7 63.9 63 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 63.1 62.2 61.4 60.5 59.6 58.8 57.9 57.1 56.3
45 64 63 62.2 61.3 60.4 59.5 58.6 57.8 56.9 56.1
46 63.9 63 62.1 61.2 60.3 59.4 58.5 57.7 56.8 56
47 63.8 62.9 62 61.1 60.2 59.3 58.4 57.5 56.7 55.8
48 63.7 62.8 61.9 61 60.1 59.2 58.3 57.4 56.5 55.7
49 63.7 62.8 61.8 60.9 60 59.1 58.2 57.3 56.4 55.6
50 63.6 62.7 61.8 60.8 59.9 59 58.1 57.2 56.3 55.4
51 63.6 62.6 61.7 60.8 59.9 58.9 58 57.1 56.2 55.3
52 63.5 62.6 61.7 60.7 59.8 58.9 58 57.1 56.1 55.2
53 63.5 62.5 61.6 60.7 59.7 58.8 57.9 57 56.1 55.2
54 63.5 62.5 61.6 60.6 59.7 58.8 57.8 56.9 56 55.1
55 63.4 62.5 61.5 60.6 59.6 58.7 57.8 56.8 55.9 55
56 63.4 62.4 61.5 60.5 59.6 58.7 57.7 56.8 55.9 54.9
57 63.4 62.4 61.5 60.5 59.6 58.6 57.7 56.7 55.8 54.9
58 63.3 62.4 61.4 60.5 59.5 58.6 57.6 56.7 55.8 54.8
59 63.3 62.3 61.4 60.4 59.5 58.5 57.6 56.7 55.7 54.8
60 63.3 62.3 61.4 60.4 59.5 58.5 57.6 56.6 55.7 54.7
61 63.3 62.3 61.3 60.4 59.4 58.5 57.5 56.6 55.6 54.7
62 63.2 62.3 61.3 60.4 59.4 58.4 57.5 56.5 55.6 54.7
63 63.2 62.3 61.3 60.3 59.4 58.4 57.5 56.5 55.6 54.6
64 63.2 62.2 61.3 60.3 59.4 58.4 57.4 56.5 55.5 54.6
65 63.2 62.2 61.3 60.3 59.3 58.4 57.4 56.5 55.5 54.6
66 63.2 62.2 61.2 60.3 59.3 58.4 57.4 56.4 55.5 54.5
67 63.2 62.2 61.2 60.3 59.3 58.3 57.4 56.4 55.5 54.5
68 63.1 62.2 61.2 60.2 59.3 58.3 57.4 56.4 55.4 54.5
69 63.1 62.2 61.2 60.2 59.3 58.3 57.3 56.4 55.4 54.5
70 63.1 62.2 61.2 60.2 59.3 58.3 57.3 56.4 55.4 54.4
71 63.1 62.1 61.2 60.2 59.2 58.3 57.3 56.4 55.4 54.4
72 63.1 62.1 61.2 60.2 59.2 58.3 57.3 56.3 55.4 54.4
73 63.1 62.1 61.2 60.2 59.2 58.3 57.3 56.3 55.4 54.4
74 63.1 62.1 61.2 60.2 59.2 58.2 57.3 56.3 55.4 54.4
75 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4
76 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4
77 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4
78 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4
79 63.1 62.1 61.1 60.2 59.2 58.2 57.2 56.3 55.3 54.3
80 63.1 62.1 61.1 60.1 59.2 58.2 57.2 56.3 55.3 54.3
81 63.1 62.1 61.1 60.1 59.2 58.2 57.2 56.3 55.3 54.3
82 63.1 62.1 61.1 60.1 59.2 58.2 57.2 56.3 55.3 54.3
83 63.1 62.1 61.1 60.1 59.2 58.2 57.2 56.3 55.3 54.3
84 63 62.1 61.1 60.1 59.2 58.2 57.2 56.3 55.3 54.3
85 63 62.1 61.1 60.1 59.2 58.2 57.2 56.3 55.3 54.3
86 63 62.1 61.1 60.1 59.2 58.2 57.2 56.2 55.3 54.3
87 63 62.1 61.1 60.1 59.2 58.2 57.2 56.2 55.3 54.3
88 63 62.1 61.1 60.1 59.2 58.2 57.2 56.2 55.3 54.3
89 63 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
90 63 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
91 63 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
92 63 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
93 63 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
94 63 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
95 63 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
96 63 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
97 63 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
98 63 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
99 63 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
100 63 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
101 63 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
102 63 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
103 63 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
104 63 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
105 63 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
106 63 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
107 63 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
108 63 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
109 63 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
110 63 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
111 63 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
112 63 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
113 63 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
114 63 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
115+ 63 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3

Joint Life and Last Survivor Table

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 57.6 57.3 57 56.7
31 59.7 59.2 58.7 58.2 57.8 57.4 57 56.6 56.3 56
32 59.2 58.7 58.2 57.7 57.2 56.8 56.4 56 55.6 55.3
33 58.8 58.2 57.7 57.2 56.7 56.2 55.8 55.4 55 54.7
34 58.4 57.8 57.2 56.7 56.2 55.7 55.3 54.8 54.4 54
35 58 57.4 56.8 56.2 55.7 55.2 54.7 54.3 53.8 53.4
36 57.6 57 56.4 55.8 55.3 54.7 54.2 53.7 53.3 52.8
37 57.3 56.6 56 55.4 54.8 54.3 53.7 53.2 52.7 52.3
38 57 56.3 55.6 55 54.4 53.8 53.3 52.7 52.2 51.7
39 56.7 56 55.3 54.7 54 53.4 52.8 52.3 51.7 51.2
40 56.4 55.7 55 54.3 53.7 53 52.4 51.8 51.3 50.8
41 56.1 55.4 54.7 54 53.3 52.7 52 51.4 50.9 50.3
42 55.9 55.2 54.4 53.7 53 52.3 51.7 51.1 50.4 49.9
43 55.7 54.9 54.2 53.4 52.7 52 51.3 50.7 50.1 49.5
44 55.5 54.7 53.9 53.2 52.4 51.7 51 50.4 49.7 49.1
45 55.3 54.5 53.7 52.9 52.2 51.5 50.7 50 49.4 48.7
46 55.1 54.3 53.5 52.7 52 51.2 50.5 49.8 49.1 48.4
47 55 54.1 53.3 52.5 51.7 51 50.2 49.5 48.8 48.1
48 54.8 54 53.2 52.3 51.5 50.8 50 49.2 48.5 47.8
49 54.7 53.8 53 52.2 51.4 50.6 49.8 49 48.2 47.5
50 54.6 53.7 52.9 52 51.2 50.4 49.6 48.8 48 47.3
51 54.5 53.6 52.7 51.9 51 50.2 49.4 48.6 47.8 47
52 54.4 53.5 52.6 51.7 50.9 50 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 53.1 52.2 51.3 50.4 49.5 48.7 47.8 47 46.1
57 54 53 52.1 51.2 50.3 49.4 48.6 47.7 46.8 46
58 53.9 53 52.1 51.2 50.3 49.4 48.5 47.6 46.7 45.8
59 53.8 52.9 52 51.1 50.2 49.3 48.4 47.5 46.6 45.7
60 53.8 52.9 51.9 51 50.1 49.2 48.3 47.4 46.5 45.6
61 53.8 52.8 51.9 51 50 49.1 48.2 47.3 46.4 45.5
62 53.7 52.8 51.8 50.9 50 49.1 48.1 47.2 46.3 45.4
63 53.7 52.7 51.8 50.9 49.9 49 48.1 47.2 46.3 45.3
64 53.6 52.7 51.8 50.8 49.9 48.9 48 47.1 46.2 45.3
65 53.6 52.7 51.7 50.8 49.8 48.9 48 47 46.1 45.2
66 53.6 52.6 51.7 50.7 49.8 48.9 47.9 47 46.1 45.1
67 53.6 52.6 51.7 50.7 49.8 48.8 47.9 46.9 46 45.1
68 53.5 52.6 51.6 50.7 49.7 48.8 47.8 46.9 46 45
69 53.5 52.6 51.6 50.6 49.7 48.7 47.8 46.9 45.9 45
70 53.5 52.5 51.6 50.6 49.7 48.7 47.8 46.8 45.9 44.9
71 53.5 52.5 51.6 50.6 49.6 48.7 47.7 46.8 45.9 44.9
72 53.5 52.5 51.5 50.6 49.6 48.7 47.7 46.8 45.8 44.9
73 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7 45.8 44.8
74 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 45.8 44.8
75 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 45.7 44.8
76 53.4 52.4 51.5 50.5 49.6 48.6 47.6 46.7 45.7 44.8
77 53.4 52.4 51.5 50.5 49.5 48.6 47.6 46.7 45.7 44.8
78 53.4 52.4 51.5 50.5 49.5 48.6 47.6 46.6 45.7 44.7
79 53.4 52.4 51.5 50.5 49.5 48.6 47.6 46.6 45.7 44.7
80 53.4 52.4 51.4 50.5 49.5 48.5 47.6 46.6 45.7 44.7
81 53.4 52.4 51.4 50.5 49.5 48.5 47.6 46.6 45.7 44.7
82 53.4 52.4 51.4 50.5 49.5 48.5 47.6 46.6 45.6 44.7
83 53.4 52.4 51.4 50.5 49.5 48.5 47.6 46.6 45.6 44.7
84 53.4 52.4 51.4 50.5 49.5 48.5 47.6 46.6 45.6 44.7
85 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.7
86 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.6
87 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.6
88 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.6
89 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.6
90 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.6
91 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.6
92 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.6
93 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.6
94 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.6
95 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.5 45.6 44.6
96 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.5 45.6 44.6
97 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.5 45.6 44.6
98 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.5 45.6 44.6
99 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.5 45.6 44.6
100 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.5 45.6 44.6
101 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.5 45.6 44.6
102 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.5 45.6 44.6
103 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.5 45.6 44.6
104 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.5 45.6 44.6
105 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6
106 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6
107 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6
108 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6
109 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6
110 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6
111 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6
112 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6
113 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6
114 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6
115+ 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6

Joint Life and Last Survivor Table

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 43.6
46 47.7 47.1 46.5 45.9 45.4 44.8 44.3 43.9 43.4 43
47 47.4 46.7 46.1 45.5 44.9 44.4 43.9 43.4 42.9 42.4
48 47.1 46.4 45.8 45.1 44.5 44 43.4 42.9 42.4 41.9
49 46.8 46.1 45.4 44.8 44.2 43.6 43 42.4 41.9 41.4
50 46.5 45.8 45.1 44.4 43.8 43.2 42.6 42 41.5 40.9
51 46.3 45.5 44.8 44.1 43.5 42.8 42.2 41.6 41 40.5
52 46 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 39.3 38.6
57 45.1 44.3 43.5 42.7 41.9 41.2 40.4 39.7 39 38.3
58 45 44.2 43.3 42.5 41.7 40.9 40.2 39.4 38.7 38
59 44.9 44 43.2 42.4 41.5 40.7 40 39.2 38.5 37.8
60 44.7 43.9 43 42.2 41.4 40.6 39.8 39 38.2 37.5
61 44.6 43.8 42.9 42.1 41.2 40.4 39.6 38.8 38 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 40.1 39.3 38.5 37.7 36.9
64 44.4 43.5 42.6 41.7 40.8 40 39.2 38.3 37.5 36.7
65 44.3 43.4 42.5 41.6 40.7 39.9 39 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 37.1 36.3
68 44.1 43.2 42.3 41.4 40.5 39.6 38.7 37.9 37 36.2
69 44.1 43.1 42.2 41.3 40.4 39.5 38.6 37.8 36.9 36
70 44 43.1 42.2 41.3 40.3 39.4 38.6 37.7 36.8 35.9
71 44 43 42.1 41.2 40.3 39.4 38.5 37.6 36.7 35.9
72 43.9 43 42.1 41.1 40.2 39.3 38.4 37.5 36.6 35.8
73 43.9 43 42 41.1 40.2 39.3 38.4 37.5 36.6 35.7
74 43.9 42.9 42 41.1 40.1 39.2 38.3 37.4 36.5 35.6
75 43.8 42.9 42 41 40.1 39.2 38.3 37.4 36.5 35.6
76 43.8 42.9 41.9 41 40.1 39.1 38.2 37.3 36.4 35.5
77 43.8 42.9 41.9 41 40 39.1 38.2 37.3 36.4 35.5
78 43.8 42.8 41.9 40.9 40 39.1 38.2 37.2 36.3 35.4
79 43.8 42.8 41.9 40.9 40 39.1 38.1 37.2 36.3 35.4
80 43.7 42.8 41.8 40.9 40 39 38.1 37.2 36.3 35.4
81 43.7 42.8 41.8 40.9 39.9 39 38.1 37.2 36.2 35.3
82 43.7 42.8 41.8 40.9 39.9 39 38.1 37.1 36.2 35.3
83 43.7 42.8 41.8 40.9 39.9 39 38 37.1 36.2 35.3
84 43.7 42.7 41.8 40.8 39.9 39 38 37.1 36.2 35.3
85 43.7 42.7 41.8 40.8 39.9 38.9 38 37.1 36.2 35.2
86 43.7 42.7 41.8 40.8 39.9 38.9 38 37.1 36.1 35.2
87 43.7 42.7 41.8 40.8 39.9 38.9 38 37 36.1 35.2
88 43.7 42.7 41.8 40.8 39.9 38.9 38 37 36.1 35.2
89 43.7 42.7 41.7 40.8 39.8 38.9 38 37 36.1 35.2
90 43.7 42.7 41.7 40.8 39.8 38.9 38 37 36.1 35.2
91 43.7 42.7 41.7 40.8 39.8 38.9 37.9 37 36.1 35.2
92 43.7 42.7 41.7 40.8 39.8 38.9 37.9 37 36.1 35.1
93 43.7 42.7 41.7 40.8 39.8 38.9 37.9 37 36.1 35.1
94 43.7 42.7 41.7 40.8 39.8 38.9 37.9 37 36.1 35.1
95 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37 36.1 35.1
96 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37 36.1 35.1
97 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37 36.1 35.1
98 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37 36 35.1
99 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37 36 35.1
100 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37 36 35.1
101 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37 36 35.1
102 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37 36 35.1
103 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37 36 35.1
104 43.6 42.7 41.7 40.8 39.8 38.8 37.9 37 36 35.1
105 43.6 42.7 41.7 40.8 39.8 38.8 37.9 37 36 35.1
106 43.6 42.7 41.7 40.8 39.8 38.8 37.9 37 36 35.1
107 43.6 42.7 41.7 40.8 39.8 38.8 37.9 37 36 35.1
108 43.6 42.7 41.7 40.8 39.8 38.8 37.9 37 36 35.1
109 43.6 42.7 41.7 40.7 39.8 38.8 37.9 37 36 35.1
110 43.6 42.7 41.7 40.7 39.8 38.8 37.9 37 36 35.1
111 43.6 42.7 41.7 40.7 39.8 38.8 37.9 37 36 35.1
112 43.6 42.7 41.7 40.7 39.8 38.8 37.9 37 36 35.1
113 43.6 42.7 41.7 40.7 39.8 38.8 37.9 37 36 35.1
114 43.6 42.7 41.7 40.7 39.8 38.8 37.9 37 36 35.1
115+ 43.6 42.7 41.7 40.7 39.8 38.8 37.9 37 36 35.1

Joint Life and Last Survivor Table

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 39.5 39.1 38.7 38.3 38 37.6 37.3 37.1
51 40 39.5 39 38.5 38.1 37.7 37.4 37 36.7 36.4
52 39.5 39 38.5 38 37.6 37.2 36.8 36.4 36 35.7
53 39.1 38.5 38 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 37.4 36.8 36.2 35.7 35.1 34.7 34.2 33.7 33.3
57 37.6 37 36.4 35.8 35.2 34.7 34.2 33.7 33.2 32.8
58 37.3 36.7 36 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 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 32.3 31.6 31 30.4 29.8
65 35.8 35 34.2 33.5 32.7 32 31.4 30.7 30 29.4
66 35.6 34.8 34 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 31.2 30.5 29.7 29 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 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 29.2 28.4 27.7
73 34.8 34 33.1 32.3 31.5 30.6 29.8 29.1 28.3 27.5
74 34.8 33.9 33 32.2 31.4 30.5 29.7 28.9 28.1 27.4
75 34.7 33.8 33 32.1 31.3 30.4 29.6 28.8 28 27.2
76 34.6 33.8 32.9 32 31.2 30.3 29.5 28.7 27.9 27.1
77 34.6 33.7 32.8 32 31.1 30.3 29.4 28.6 27.8 27
78 34.5 33.6 32.8 31.9 31 30.2 29.3 28.5 27.7 26.9
79 34.5 33.6 32.7 31.8 31 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 29.2 28.3 27.5 26.6
82 34.4 33.5 32.6 31.7 30.8 30 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 28.2 27.3 26.5
85 34.3 33.4 32.5 31.6 30.7 29.9 29 28.1 27.3 26.4
86 34.3 33.4 32.5 31.6 30.7 29.8 29 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 27.2 26.3
89 34.3 33.3 32.4 31.5 30.7 29.8 28.9 28 27.2 26.3
90 34.2 33.3 32.4 31.5 30.6 29.8 28.9 28 27.1 26.3
91 34.2 33.3 32.4 31.5 30.6 29.7 28.9 28 27.1 26.3
92 34.2 33.3 32.4 31.5 30.6 29.7 28.8 28 27.1 26.2
93 34.2 33.3 32.4 31.5 30.6 29.7 28.8 28 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 26.2
97 34.2 33.3 32.4 31.5 30.6 29.7 28.8 27.9 27 26.2
98 34.2 33.3 32.4 31.5 30.6 29.7 28.8 27.9 27 26.2
99 34.2 33.3 32.4 31.5 30.6 29.7 28.8 27.9 27 26.2
100 34.2 33.3 32.4 31.5 30.6 29.7 28.8 27.9 27 26.1
101 34.2 33.3 32.4 31.5 30.6 29.7 28.8 27.9 27 26.1
102 34.2 33.3 32.4 31.4 30.5 29.7 28.8 27.9 27 26.1
103 34.2 33.3 32.4 31.4 30.5 29.7 28.8 27.9 27 26.1
104 34.2 33.3 32.4 31.4 30.5 29.6 28.8 27.9 27 26.1
105 34.2 33.3 32.3 31.4 30.5 29.6 28.8 27.9 27 26.1
106 34.2 33.3 32.3 31.4 30.5 29.6 28.8 27.9 27 26.1
107 34.2 33.3 32.3 31.4 30.5 29.6 28.8 27.9 27 26.1
108 34.2 33.3 32.3 31.4 30.5 29.6 28.8 27.9 27 26.1
109 34.2 33.3 32.3 31.4 30.5 29.6 28.7 27.9 27 26.1
110 34.2 33.3 32.3 31.4 30.5 29.6 28.7 27.9 27 26.1
111 34.2 33.3 32.3 31.4 30.5 29.6 28.7 27.9 27 26.1
112 34.2 33.3 32.3 31.4 30.5 29.6 28.7 27.9 27 26.1
113 34.2 33.3 32.3 31.4 30.5 29.6 28.7 27.9 27 26.1
114 34.2 33.3 32.3 31.4 30.5 29.6 28.7 27.9 27 26.1
115+ 34.2 33.3 32.3 31.4 30.5 29.6 28.7 27.9 27 26.1

Joint Life and Last Survivor Table

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 29.6 29.2 28.8 28.5 28.2 27.9 27.6
61 30.4 29.9 29.5 29 28.6 28.3 27.9 27.6 27.3 27
62 30 29.5 29 28.5 28.1 27.7 27.3 27 26.7 26.4
63 29.6 29 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 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 26.4 25.9 25.4 24.9 24.4 24 23.6
68 27.9 27.3 26.7 26.1 25.5 25 24.5 24 23.5 23.1
69 27.6 27 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 26.3 25.6 24.9 24.3 23.7 23.1 22.5 22 21.4
73 26.8 26.1 25.4 24.7 24 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 24.3 23.6 22.9 22.3 21.6 21 20.5
76 26.3 25.6 24.8 24.1 23.4 22.7 22 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 20.3 19.7
79 26 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 19.3
81 25.8 25 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
83 25.7 24.9 24.1 23.3 22.5 21.7 21 20.2 19.5 18.8
84 25.6 24.8 24 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 19.2 18.5
87 25.5 24.7 23.8 23 22.2 21.4 20.7 19.9 19.2 18.4
88 25.5 24.6 23.8 23 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 18.3
90 25.4 24.6 23.7 22.9 22.1 21.3 20.5 19.7 19 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 21.2 20.4 19.6 18.9 18.1
93 25.4 24.5 23.7 22.8 22 21.2 20.4 19.6 18.8 18.1
94 25.3 24.5 23.6 22.8 22 21.2 20.4 19.6 18.8 18
95 25.3 24.5 23.6 22.8 22 21.1 20.3 19.6 18.8 18
96 25.3 24.5 23.6 22.8 21.9 21.1 20.3 19.5 18.8 18
97 25.3 24.5 23.6 22.8 21.9 21.1 20.3 19.5 18.7 18
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 20.2 19.4 18.6 17.9
104 25.3 24.4 23.5 22.7 21.9 21 20.2 19.4 18.6 17.8
105 25.3 24.4 23.5 22.7 21.9 21 20.2 19.4 18.6 17.8
106 25.3 24.4 23.5 22.7 21.9 21 20.2 19.4 18.6 17.8
107 25.2 24.4 23.5 22.7 21.8 21 20.2 19.4 18.6 17.8
108 25.2 24.4 23.5 22.7 21.8 21 20.2 19.4 18.6 17.8
109 25.2 24.4 23.5 22.7 21.8 21 20.2 19.4 18.6 17.8
110 25.2 24.4 23.5 22.7 21.8 21 20.2 19.4 18.6 17.8
111 25.2 24.4 23.5 22.7 21.8 21 20.2 19.4 18.6 17.8
112 25.2 24.4 23.5 22.7 21.8 21 20.2 19.4 18.6 17.8
113 25.2 24.4 23.5 22.7 21.8 21 20.2 19.4 18.6 17.8
114 25.2 24.4 23.5 22.7 21.8 21 20.2 19.4 18.6 17.8
115+ 25.2 24.4 23.5 22.7 21.8 21 20.2 19.4 18.6 17.8
[modal text=”Joint Life and Last Survivor Table (Ages 70-79)” xclass=”btn btn-primary btn-lg” size=”sm”]

Joint Life and Last Survivor Table

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 19.6 19.3 18.9 18.6 18.3 18 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 17.6 17.3 17 16.7
75 19.9 19.4 18.9 18.4 18 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 15.7
77 19.4 18.8 18.3 17.8 17.3 16.8 16.4 16 15.6 15.3
78 19.1 18.5 18 17.5 17 16.5 16 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 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 17.4 16.7 16.1 15.5 15 14.4 13.9 13.4 13
85 17.9 17.3 16.6 16 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 12.5
87 17.7 17 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 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
90 17.5 16.8 16.1 15.4 14.8 14.2 13.6 13 12.4 11.9
91 17.4 16.7 16 15.4 14.7 14.1 13.5 12.9 12.3 11.8
92 17.4 16.7 16 15.3 14.6 14 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 11.5
95 17.3 16.5 15.8 15.1 14.5 13.8 13.2 12.6 12 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 14.3 13.7 13 12.4 11.8 11.2
99 17.2 16.4 15.7 15 14.3 13.6 13 12.4 11.8 11.2
100 17.1 16.4 15.7 15 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
103 17.1 16.3 15.6 14.9 14.2 13.5 12.9 12.2 11.6 11
104 17.1 16.3 15.6 14.9 14.2 13.5 12.8 12.2 11.6 11
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 16.3 15.6 14.8 14.1 13.4 12.8 12.1 11.5 10.9
108 17 16.3 15.5 14.8 14.1 13.4 12.8 12.1 11.5 10.9
109 17 16.3 15.5 14.8 14.1 13.4 12.8 12.1 11.5 10.9
110 17 16.3 15.5 14.8 14.1 13.4 12.7 12.1 11.5 10.9
111 17 16.3 15.5 14.8 14.1 13.4 12.7 12.1 11.5 10.8
112 17 16.3 15.5 14.8 14.1 13.4 12.7 12.1 11.5 10.8
113 17 16.3 15.5 14.8 14.1 13.4 12.7 12.1 11.4 10.8
114 17 16.3 15.5 14.8 14.1 13.4 12.7 12.1 11.4 10.8
115+ 17 16.3 15.5 14.8 14.1 13.4 12.7 12.1 11.4 10.8

Joint Life and Last Survivor Table

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 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 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 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 8.6 8.3 8 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 10.5 10 9.5 9.1 8.7 8.3 8 7.6 7.3
95 10.9 10.4 9.9 9.4 9 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 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 6.7
100 10.6 10 9.5 9 8.5 8.1 7.7 7.3 6.9 6.6
101 10.5 10 9.4 9 8.5 8 7.6 7.2 6.9 6.5
102 10.5 9.9 9.4 8.9 8.4 8 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 6.6 6.3
105 10.4 9.8 9.3 8.8 8.3 7.8 7.4 7 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
110 10.3 9.7 9.2 8.6 8.1 7.7 7.2 6.8 6.4 6
111 10.3 9.7 9.1 8.6 8.1 7.6 7.2 6.8 6.3 6
112 10.2 9.7 9.1 8.6 8.1 7.6 7.2 6.7 6.3 5.9
113 10.2 9.7 9.1 8.6 8.1 7.6 7.2 6.7 6.3 5.9
114 10.2 9.7 9.1 8.6 8.1 7.6 7.1 6.7 6.3 5.9
115+ 10.2 9.7 9.1 8.6 8.1 7.6 7.1 6.7 6.3 5.9

Joint Life and Last Survivor Table

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 6.8 6.7 6.5 6.4 6.3 6.1
92 7.4 7.2 7 6.8 6.6 6.4 6.3 6.1 6 5.9
93 7.2 7 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 5.9 5.7 5.6 5.4
95 6.9 6.7 6.4 6.2 6 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
97 6.6 6.4 6.1 5.9 5.7 5.5 5.3 5.2 5 4.9
98 6.5 6.3 6 5.8 5.6 5.4 5.2 5 4.8 4.7
99 6.4 6.1 5.9 5.6 5.4 5.2 5 4.9 4.7 4.5
100 6.3 6 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 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 5.7 5.4 5.2 5 4.7 4.5 4.3 4.1 4
104 5.9 5.6 5.4 5.1 4.9 4.6 4.4 4.2 4 3.8
105 5.9 5.6 5.3 5 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 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 4.8 4.5 4.3 4 3.8 3.6 3.4
110 5.6 5.3 5 4.7 4.5 4.2 4 3.8 3.5 3.3
111 5.6 5.3 5 4.7 4.4 4.2 3.9 3.7 3.5 3.3
112 5.6 5.3 4.9 4.7 4.4 4.1 3.9 3.7 3.5 3.2
113 5.6 5.2 4.9 4.6 4.4 4.1 3.9 3.6 3.4 3.2
114 5.6 5.2 4.9 4.6 4.3 4.1 3.9 3.6 3.4 3.2
115+ 5.5 5.2 4.9 4.6 4.3 4.1 3.8 3.6 3.4 3.1

Joint Life and Last Survivor Table

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
102 3.9 3.7 3.6 3.4 3.3 3.2 3.1 3 2.9 2.8
103 3.8 3.6 3.4 3.3 3.2 3 2.9 2.8 2.7 2.6
104 3.7 3.5 3.3 3.2 3 2.9 2.7 2.6 2.5 2.4
105 3.5 3.4 3.2 3 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 2.8 2.6 2.5 2.3 2.2 2.1 2
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 2.8 2.6 2.4 2.3 2.1 2 1.8 1.7
110 3.1 2.9 2.7 2.5 2.3 2.2 2 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 2.8 2.6 2.4 2.2 2 1.9 1.7 1.5 1.4
113 3 2.8 2.6 2.4 2.2 2 1.8 1.6 1.5 1.3
114 3 2.7 2.5 2.3 2.1 1.9 1.8 1.6 1.4 1.3
115+ 2.9 2.7 2.5 2.3 2.1 1.9 1.7 1.5 1.4 1.2

Joint Life and Last Survivor Table

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 1
112 1.3 1.1 1 1 1 1
113 1.2 1.1 1 1 1 1
114 1.1 1 1 1 1 1
115+ 1.1 1 1 1 1 1

For Use by Beneficiaries


Age Life Expectancy
0 82.4
1 81.6
2 80.6
3 79.7
4 78.7
5 77.7
6 76.7
7 75.8
8 74.8
9 73.8
10 72.8
11 71.8
12 70.8
13 69.9
14 68.9
15 67.9
16 66.9
17 66
18 65
19 64
20 63
21 62.1
22 61.1
23 60.1
24 59.1
25 58.2
26 57.2
27 56.2
30 53.3
31 52.4
32 51.4
33 50.4
34 49.4
35 48.5
36 47.5
37 46.5
38 45.6
39 44.6
40 43.6
41 42.7
42 41.7
43 40.7
44 39.8
45 38.8
46 37.9
47 37
48 36
49 35.1
50 34.2
51 33.3
52 32.3
53 31.4
54 30.5
55 29.6
56 28.7
57 27.9
58 27
59 26.1
60 25.2
61 24.4
62 23.5
63 22.7
64 21.8
65 21
66 20.2
67 19.4
68 18.6
69 17.8
70 17
71 16.3
72 15.5
73 14.8
74 14.1
75 13.4
76 12.7
77 12.1
78 11.4
79 10.8
80 10.2
81 9.7
82 9.1
83 8.6
84 8.1
85 7.6
86 7.1
87 6.7
88 6.3
89 5.9
90 5.5
91 5.2
92 4.9
93 4.6
94 4.3
95 4.1
96 3.8
97 3.6
98 3.4
99 3.1
100 2.9
101 2.7
102 2.5
103 2.3
104 2.1
105 1.9
106 1.7
107 1.5
108 1.4
109 1.2
110 1.1
111 and over 1

Uniform Life Table

For Use By:

  • Unmarried Owners
  • Married Owners Whose Spouses Are Not More Than 10 Years Younger
  • Married Owners Whose Spouses Are Not Sole Beneficiaries of Their IRAs

Age Distribution Period
70 27.4
71 26.5
72 25.6
73 24.7
74 23.8
75 22.9
76 22
77 21.2
78 20.3
79 19.5
80 18.7
81 17.9
82 17.1
83 16.3
84 15.5
85 14.8
86 14.1
87 13.4
88 12.7
89 12
90 11.4
91 10.8
92 10.2
93 9.6
94 9.1
95 8.6
96 8.1
97 7.6
98 7.1
99 6.7
100 6.3
101 5.9
102 5.5
103 5.2
104 4.9
105 4.5
106 4.2
107 3.9
108 3.7
109 3.4
110 3.1
111 2.9
112 2.6
113 2.4
114 2.1
115 and over 1.9

Government Resources

IRS Website – Official website for the Internal Revenue Service
IRS Publication 590-A – Contributions to IRAs
IRS Publication 590-B – Distributions from IRAs
IRS Publication 560 – Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans)
IRS Publication 575 – Pension and Annuity Income
Social Security Website – Official website for the Social Security Administration

Calculators

72(t) Substantially Equal Periodic Payments (SEPPs)
Bankrate SEPP Calculator

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