Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions, 72472-72503 [2020-24723]

Download as PDF 72472 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9930] RIN 1545–BP11 Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions Internal Revenue Service (IRS), Treasury. AGENCY: ACTION: Final regulation. This document sets forth final regulations providing guidance relating to the life expectancy and distribution period tables that are used to calculate required minimum distributions from qualified retirement plans, individual retirement accounts and annuities, and certain other tax-favored employerprovided retirement arrangements. These regulations affect participants, beneficiaries, and plan administrators of these qualified retirement plans and other tax-favored employer-provided retirement arrangements, as well as owners, beneficiaries, trustees and custodians of individual retirement accounts and annuities. SUMMARY: Effective Date: The final regulations contained in this document are effective on November 12, 2020. Applicability Date: The final regulations in this document apply to distribution calendar years (as defined in § 1.401(a)(9)–5, Q&A–1(b)), beginning on or after January 1, 2022. DATES: FOR FURTHER INFORMATION CONTACT: Arslan Malik or Linda S.F. Marshall, (202) 317–6700. SUPPLEMENTARY INFORMATION: jbell on DSKJLSW7X2PROD with RULES5 Background This document includes amendments to the Income Tax Regulations (26 CFR part 1) under section 401(a)(9) of the Internal Revenue Code (Code) regarding the requirement to take required minimum distributions from qualified trusts. These regulations also apply with respect to the corresponding requirements for individual retirement accounts and annuities (IRAs) described in section 408(a) and (b), and eligible deferred compensation plans under section 457, as well as section 403(a) and 403(b) annuity contracts, custodial accounts, and retirement income accounts. VerDate Sep<11>2014 22:51 Nov 10, 2020 Jkt 253001 I. Section 401(a)(9) and Related Statutory Provisions Section 401(a)(9) provides rules regarding minimum required distributions from qualified retirement plans. These rules ensure that the assets of a qualified retirement plan, which are afforded favorable tax treatment, are used primarily to provide retirement income to a participant, while allowing distributions to continue after the participant’s death over the lifetime of the participant’s surviving spouse or the life expectancy of certain designated beneficiaries. Accordingly, section 401(a)(9) provides that a qualified retirement plan must commence benefits to an employee no later than a specified age (or within a specified number of years after the employee’s death) and, under the regulations, once benefits commence, the pattern of payment must meet certain standards to ensure that distributions are not unduly deferred. Section 401(a)(9)(A) provides rules for distributions during the life of the employee. Section 401(a)(9)(A)(ii) provides that the entire interest of an employee in a qualified retirement plan must be distributed, beginning not later than the employee’s required beginning date, in accordance with regulations, over the life of the employee or over the lives of the employee and a designated beneficiary (or over a period not extending beyond the life expectancy of the employee and a designated beneficiary). Section 401(a)(9)(B) provides rules for distributions that are made after the death of the employee. Section 401(a)(9)(B)(i) provides that, if the employee dies after distributions have begun, the employee’s interest must be distributed at least as rapidly as under the method used by the employee. Section 401(a)(9)(B)(ii) provides a general rule that the employee’s interest must be distributed within 5 years after the death of the employee if the employee dies before distributions have begun. Section 401(a)(9)(B)(iii) provides an exception to this 5-year rule if the employee has appointed a designated beneficiary. Under this exception, the 5year rule is treated as satisfied if the employee’s interest is distributed, in accordance with regulations, over the life or life expectancy of the designated beneficiary, provided that the distributions generally begin no later than 1 year after the date of the employee’s death.1 In addition, under 1 However, section 401(a)(9)(H)(ii) provides that, with respect to an eligible retirement plan defined in section 402(c)(8)(B) other than a defined benefit plan, the section 401(a)(9)(B)(iii) exception is only PO 00000 Frm 00002 Fmt 4701 Sfmt 4700 section 401(a)(9)(B)(iv), if the designated beneficiary is the employee’s surviving spouse, the beneficiary may wait until the date the employee would have attained age 72 to begin receiving required minimum distributions. Section 401(a)(9)(C) defines the term required beginning date for employees (other than 5-percent owners and IRA owners) as April 1 of the calendar year following the later of the calendar year in which the employee attains age 72 or the calendar year in which the employee retires. For 5-percent owners and IRA owners, the required beginning date is April 1 of the calendar year following the calendar year in which the employee attains age 72, even if the employee has not retired. Section 401(a)(9)(D) provides that, except in the case of a life annuity, the life expectancy of an employee and the employee’s spouse that is used to determine the period over which payments must be made may be redetermined, but not more frequently than annually. Section 401(a)(9)(E)(i) provides that the term designated beneficiary means any individual designated as a beneficiary by the employee. Section 401(a)(9)(E)(ii) provides that the term eligible designated beneficiary means any designated beneficiary who is (1) the surviving spouse of the employee; (2) a child of the employee who has not reached the age of majority; (3) disabled within the meaning of section 72(m)(7); (4) an individual who is disabled under section 7702B(c)(2) with a disability of indefinite length which is expected to be lengthy in nature; or (5) an individual who is not more than 10 years younger than the employee. For this purpose, section 401(a)(9)(E)(ii) provides that the determination of whether a designated beneficiary is an eligible designated beneficiary is made as the date of the death of the employee. Section 401(a)(9)(G) provides that any distribution required to satisfy the incidental death benefit requirement of section 401(a) is a required minimum distribution. The incidental death benefit requirement, which is set forth in § 1.401–1(b)(1), provides that although a qualified pension or profitsharing plan may provide for incidental death (or life insurance) benefits, the plan must be established and maintained primarily for the purpose of providing retirement benefits or deferred compensation. Section 401(a)(9)(H) provides special rules for an eligible retirement plan described in section 402(c)(8)(B) that is available in the case of an eligible designated beneficiary defined in section 401(a)(9)(E)(ii). E:\FR\FM\12NOR5.SGM 12NOR5 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations not a defined benefit plan. Section 401(a)(9)(H)(i) provides that for such a plan, in the case of a designated beneficiary, section 401(a)(9)(B)(ii) is applied (1) by substituting 10 years for 5 years, and (2) without regard to whether distributions have begun prior to an employee’s death. Section 401(a)(9)(H)(ii) provides that the section 401(a)(9)(B)(iii) exception to section 401(a)(9)(B)(ii), as modified, only applies in the case of an eligible designated beneficiary. Section 401(a)(9)(H)(iii) provides that if an eligible designated beneficiary dies prior to the distribution of the employee’s entire interest, the remaining interest must be distributed within 10 years after the death of the eligible designated beneficiary. Under sections 403(b)(10), 408(a)(6), 408(b), and 457(d)(2), requirements similar to the requirements of section 401(a)(9) apply to a number of types of retirement arrangements other than qualified retirement plans. However, pursuant to sections 408A(a) and (c)(5), those rules apply to a Roth IRA only after the death of the IRA owner.2 Pursuant to sections 403(a)(1) and 404(a)(2), qualified annuity plans also must comply with the requirements of section 401(a)(9). jbell on DSKJLSW7X2PROD with RULES5 II. Regulations Under Section 401(a)(9) Sections 1.401(a)(9)–1 through 1.401(a)(9)–8 provide rules regarding the application of section 401(a)(9).3 In the case of a defined contribution plan, § 1.401(a)(9)–5 provides generally that an individual’s required minimum distribution for a distribution calendar year is determined by dividing the individual’s account balance determined under § 1.401(a)(9)–5, Q&A– 3, by the applicable distribution period. Under § 1.401(a)(9)–5, Q&A–1(b), a distribution calendar year is a calendar year for which a minimum distribution is required. For example, if a 5-percent owner participating in a qualified retirement plan will attain age 72 during August of 2023 (so that the individual’s required beginning date is April 1, 2024), then the individual’s first distribution calendar year will be 2023, and the required minimum distribution for that year will be based on the applicable distribution period for a 72year-old individual for 2023 (even 2 Note that section 401(a)(9)(H) does not apply to an eligible deferred compensation plan under section 457(b) maintained by an organization that is not an eligible employer described in section 457(e)(1)(A) (because such a plan is not an eligible retirement plan described in section 402(c)(8)(B)). 3 Sections 1.401(a)(9)–1 through 1.401(a)(9)–8 reflect section 401(a)(9) as in effect in 2003 and have not been updated to reflect statutory changes in 2019 and 2020. VerDate Sep<11>2014 22:51 Nov 10, 2020 Jkt 253001 though it is permitted to be paid at any time from January 1, 2023, through April 1, 2024). Pursuant to § 1.401(a)(9)–5, Q&A–4(a), for required minimum distributions during the employee’s lifetime (including the year in which the employee dies), the applicable distribution period for an employee is the distribution period for the employee’s age under the Uniform Lifetime Table (which is equal to the joint and last survivor life expectancy for the employee and a hypothetical beneficiary 10 years younger). However, pursuant to § 1.401(a)(9)–5, Q&A–4(b), if an employee’s sole beneficiary is the employee’s surviving spouse and the spouse is more than 10 years younger than the employee, then the applicable distribution period is the joint and last survivor life expectancy of the employee and spouse under the Joint and Last Survivor Table (which is longer than the distribution period that would apply for the employee under the Uniform Lifetime Table). Pursuant to § 1.401(a)(9)–5, Q&A–5, for distribution calendar years after the calendar year of the employee’s death, the applicable distribution period generally is the remaining life expectancy of the designated beneficiary, subject to certain exceptions.4 Two of these exceptions, which apply if the employee dies after the required beginning date, substitute the employee’s remaining life expectancy for the beneficiary’s remaining life expectancy. These two exceptions apply to an employee who does not have a designated beneficiary or who is younger than the designated beneficiary.5 Section 1.401(a)(9)–5, Q&A–5(c)(1) provides that the remaining life expectancy of the designated beneficiary is calculated as the life expectancy under the Single Life Table for the designated beneficiary’s age in the calendar year following the calendar year of the employee’s death, reduced by 1 for each subsequent year. However, if one of the two exceptions applies (so that the relevant life expectancy is the remaining life expectancy of the employee), then, pursuant to § 1.401(a)(9)–5, Q&A–5(c)(3), the 4 Section 1.401(a)(9)–5, Q&A–5 has not been updated to reflect the enactment of section 401(a)(9)(H) but nonetheless is relevant for the transition rule that is described in the Effective/ Applicability Date section of this preamble. 5 Under 401(a)(9)(B)(ii), another exception applies if the employee dies before the required beginning date and has no designated beneficiary. In that case, the employee’s entire interest must be distributed by the end of the calendar year that includes the fifth anniversary of the date of the employee’s death. PO 00000 Frm 00003 Fmt 4701 Sfmt 4700 72473 remaining life expectancy of the employee is calculated as the life expectancy under the Single Life Table for the employee’s age in the calendar year of the employee’s death, reduced by 1 for each subsequent year. A special rule applies to determine the designated beneficiary’s remaining life expectancy if the employee’s sole beneficiary is the employee’s surviving spouse. In that case, pursuant to § 1.401(a)(9)–5, Q&A–5(c)(2), the surviving spouse’s remaining life expectancy is recalculated each calendar year as the life expectancy under the Single Life Table for the surviving spouse’s age in that year. Under § 1.401(a)(9)–5, Q&A–5(c)(2), for calendar years after the year of the spouse’s death, the distribution period that applies for the spouse’s beneficiary is the spouse’s remaining life expectancy from the Single Life Table for the spouse’s age for the calendar year of the spouse’s death, reduced by 1 for each subsequent year. Consistent with the policy of section 401(a)(9) to limit deferral of retirement income, § 1.401(a)(9)–6, Q&A–1(a) provides that, except as otherwise provided in § 1.401(a)(9)–6, payments from a defined benefit plan must be non-increasing in order to satisfy section 401(a)(9).6 Section 1.401(a)(9)–6, Q&A–14(c) provides that, in the case of annuity payments paid from an annuity contract purchased from an insurance company, certain types of increasing payments will not cause an annuity payment stream to fail to satisfy this non-increasing payment requirement. These exceptions apply only if the total future expected payments under the annuity contract (determined in accordance with § 1.401(a)(9)–6, Q&A– 14(e)(3)), based on the life expectancy tables of § 1.401(a)(9)–9, exceed the total value being annuitized (determined in accordance with § 1.401(a)(9)–6, Q&A– 14(e)(1)). III. Life Expectancy and Distribution Period Tables of § 1.401(a)(9)–9 Section 1.401(a)(9)–9, as it appears in 26 CFR part 1 (revised as of April 1, 2020), provides life expectancy and distribution period tables that are used to apply the rules of § 1.401(a)(9)–5 and to make the calculations in § 1.401(a)(9)–6, Q&A–14. That regulation, referred to in this preamble as formerly applicable § 1.401(a)(9)–9, was issued in 2002 (67 FR 18988), and the tables in formerly applicable 6 Pursuant to § 1.401(a)(9)–8, Q&A–2(a)(3), the rules of § 1.401(a)(9)–6 also apply to an annuity contract purchased under a defined contribution plan. E:\FR\FM\12NOR5.SGM 12NOR5 72474 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations jbell on DSKJLSW7X2PROD with RULES5 § 1.401(a)(9)–9 were developed using mortality rates for 2003. Those mortality rates were derived by applying mortality improvement through 2003 to the mortality rates from the Annuity 2000 Basic Table (which was the most recent individual annuity mortality table available in 2002).7 The rates of mortality improvement used for this purpose were the ones that were used in developing the Annuity 2000 Basic Table. The resulting separate mortality rates for males and females were blended using a fixed 50 percent male/ 50 percent female blend. The life expectancy tables and mortality rates are also relevant to the application of section 72(t), which imposes an additional income tax on early distributions from qualified retirement plans (including plans qualified under section 401(a) or section 403(a), annuity contracts and other arrangements described in section 403(b), and individual retirement arrangements described in section 408(a) or section 408(b)). Section 72(t)(2)(A)(iv) provides an exception from this additional income tax that applies in the case of a series of substantially equal periodic payments made for the life (or life expectancy) of the employee or the joint lives (or joint life expectancies) of the employee and the designated beneficiary. Revenue Ruling 2002–62, 2002–2 C.B. 710, provides that the life expectancy tables set forth in § 1.401(a)(9)’’ may be used for purposes of determining payments that satisfy the exception under section 72(t)(2)(A)(iv). Rev. Rul. 2002–62 also sets forth a fixed annuitization method of determining payments that satisfy this exception. Under the fixed annuitization method, the annual payment for each year (which is determined only for the first year and not reset for subsequent years) is determined by dividing the account balance by an annuity factor that is the present value of an annuity of $1 per year beginning at the taxpayer’s age when the payments commence and continuing for the life of the taxpayer (or the joint lives of the taxpayer and his or her beneficiary). The annuity factor is derived using the mortality table used to develop the life expectancy tables set forth in § 1.401(a)(9)–9. IV. Executive Order 13847 and Proposed Regulations Executive Order 13847, 83 FR 45321, which was signed on August 31, 2018, directs the Secretary of the Treasury to 7 The Annuity 2000 Basic Table was developed by projecting mortality rates from the 1983 Individual Annuity Mortality Basic Table. VerDate Sep<11>2014 22:51 Nov 10, 2020 Jkt 253001 examine the life expectancy and distribution period tables in the regulations on required minimum distributions from retirement plans and determine whether they should be updated to reflect current mortality data and whether such updates should be made annually or on another periodic basis. The purpose of any updates would be to increase the effectiveness of tax-favored retirement programs by allowing retirees to retain sufficient retirement savings in these programs for their later years. On November 8, 2019, the Department of the Treasury (Treasury Department) and the IRS published proposed regulations (REG–132210–18) under section 401(a)(9) in the Federal Register (84 FR 60812) (the proposed regulations) setting out updated life expectancy and distribution tables. A public hearing on the proposed regulations was held on January 13, 2020. Fifty-five written comments were received, and two speakers provided oral comments at the public hearing. After consideration of the comments, the proposed regulations are adopted as revised by this Treasury decision. Summary of Comments and Explanation of Provisions I. Overview In accordance with Executive Order 13847, the Treasury Department and the IRS have examined the life expectancy and distribution period tables in formerly applicable § 1.401(a)(9)–9 and have reviewed currently available mortality data. As a result of this review, the Treasury Department and the IRS have determined that those tables should be updated to reflect current life expectancies. Accordingly, these regulations update those tables. The life expectancy tables and applicable distribution period tables in these regulations generally reflect longer life expectancies than the tables in formerly applicable § 1.401(a)(9)–9. For example, a 72-year-old IRA owner who applied the Uniform Lifetime Table under formerly applicable § 1.401(a)(9)– 9 to calculate required minimum distributions used a life expectancy of 25.6 years. Applying the Uniform Lifetime Table set forth in these regulations, a 72-year-old IRA owner will use a life expectancy of 27.4 years to calculate required minimum distributions. As another example, a 75year-old surviving spouse who is the employee’s sole beneficiary and applied the Single Life Table under formerly applicable § 1.401(a)(9)–9 to compute required minimum distributions used a life expectancy of 13.4 years. Under PO 00000 Frm 00004 Fmt 4701 Sfmt 4700 these regulations, a 75-year-old surviving spouse will use a life expectancy of 14.8 years. The effect of these changes is to reduce required minimum distributions generally, which will allow participants to retain larger amounts in their retirement plans to account for the possibility they may live longer. II. Comments The Treasury Department and the IRS received a number of comments about the updated life expectancy and distribution period tables in the proposed regulations, the effective date for the use of the tables, and how often the tables should be updated. All of the comments received were in favor of the updating of the previously applicable tables. Two commenters observed that, at some older ages, life expectancies in the proposed regulations were shorter than under formerly applicable § 1.401(a)(9)– 9. The life expectancy and distribution period tables in the proposed regulations were developed based on the mortality rates for purchasers of individual annuities, which are set forth in the experience tables used to develop the 2012 Individual Annuity Mortality Basic Table. These commenters recommended that the final regulations should instead provide life expectancy and distribution period tables developed based on the mortality rates set forth in the 2012 Individual Annuity Reserve Table. Those mortality rates were developed based on the same experience tables as the 2012 Individual Annuity Mortality Basic Table but reflect an adjustment to the mortality rates in the 2012 Individual Annuity Mortality Basic Table to provide a margin for conservatism for establishing life insurance company reserves (and therefore the use of those mortality rates would result in longer life expectancies than the life expectancies in the proposed regulations).8 The Treasury Department and the IRS reviewed the underlying data and methodology used to develop the mortality tables reflected in formerly applicable § 1.401(a)(9)–9, as well as the 2012 Individual Annuity Mortality Basic Table and the 2012 Individual Annuity Reserve Table. Based on that review, the Treasury Department and the IRS determined that the life expectancies in formerly applicable § 1.401(a)(9)–9 were based on an 8 The 2012 Individual Annuity Mortality Basic Table, the 2012 Individual Annuity Reserve Table, and methodology used to develop these tables can be found at https://www.actuary.org/sites/default/ files/files/publications/Payout_Annuity_Report_0928-11.pdf. E:\FR\FM\12NOR5.SGM 12NOR5 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations jbell on DSKJLSW7X2PROD with RULES5 overestimate of the rate of mortality improvement, especially for individuals in their nineties. The Treasury Department and IRS also concluded that using a table based on the mortality experience of purchasers of individual annuities for purposes of determining required minimum distributions already applies longer life expectancies than expected for the general population,9 so that reflecting the extra conservatism added to the mortality table that is used for purposes of determining insurance company reserves is not appropriate. Therefore, these regulations use mortality rates that are derived from the 2012 Individual Annuity Mortality Basic Table because those rates more accurately reflect empirical life expectancy data. A number of commenters asked for changes in the minimum distribution rules that were not related to the life expectancy and distribution period tables in the proposed regulations, and many of these changes would require legislation. For example, some commenters asked for a change in the tax treatment of minimum distributions or for the elimination of the application of the minimum distribution requirements in certain circumstances. These comments were not adopted either because the Treasury Department and the IRS do not have the authority to make the changes in the absence of a statutory change or because the changes are otherwise beyond the scope of these regulations. After the proposed regulations were published, the Setting Every Community Up for Retirement Enhancement Act (SECURE Act) was enacted as Division O of the Further Consolidated Appropriations Act, Public Law 116–94. The SECURE Act made two significant changes to section 401(a)(9): (1) It changed the required beginning date for an employee from April 1 of the year following the year the employee attains age 701⁄2 to April 1 of the year following the year the employee attains age 72; and (2) it made adjustments to the required minimum distribution rules that apply after the death of the employee in the case of an eligible retirement plan described in section 402(c)(8)(B) that is not a defined benefit plan. The Treasury Department and the IRS expect to update the regulations under section 401(a)(9) to 9 Using a table based on the mortality experience of purchasers of individual annuities generates longer life expectancies than expected for the general population because of anti-selection in that purchasers of individual annuities have chosen to purchase a product that rewards long life (and therefore are expected to have greater longevity than the general population). VerDate Sep<11>2014 22:51 Nov 10, 2020 Jkt 253001 take into account the amendments to section 401(a)(9) made by the SECURE Act (including new section 401(a)(9)(H)) 10 and in doing so will consider any comments on the proposed regulations to the extent that the comments, though beyond the scope of these regulations, are relevant in that context. A number of commenters also requested that the effective date of the final regulations be delayed to 2022 (instead of 2021). They noted that plan sponsors and IRA providers are currently working to update their systems for the SECURE Act changes to section 401(a)(9) and recommended that the effective date of these regulations be delayed in order to allow administrators sufficient additional time to update systems for these regulations. As described in the Effective/Applicability Date section of this preamble, these regulations will apply to distribution calendar years beginning on or after January 1, 2022. III. Updated Life Expectancy and Distribution Period Tables The life expectancy and distribution period tables in these regulations have been developed based on mortality rates for 2022. These mortality rates were derived by applying mortality improvement through 2022 to the mortality rates from the experience tables used to develop the 2012 Individual Annuity Mortality Basic Tables (which are the most recent individual annuity mortality tables). As was the case in the proposed regulations, the separate mortality rates for males and females in these experience tables, which were based on the 2000–2004 Payout Annuity Mortality Experience Study,11 have been projected from the central year of 2002 using the respective mortality improvement rates from the Mortality Improvement Scale MP–2018 for males and females.12 The mortality table in these regulations was developed by blending the resulting separate mortality rates for males and females using a fixed 50 percent male/50 percent female blend. The Single Life Table in these regulations sets forth life expectancies 10 No interpretive inferences should be drawn from the references to section 401(a)(9)(H) included in this preamble and the regulations. 11 Information about the 2000–2004 Payout Annuity Mortality Experience Study and the experience tables, can be found at https:// www.actuary.org/sites/default/files/files/ publications/Payout_Annuity_Report_09-28-11.pdf. 12 The Mortality Improvement Scale MP–2018 can be found at https://www.soa.org/experiencestudies/2018/mortality-improvement-scale-mp2018/. PO 00000 Frm 00005 Fmt 4701 Sfmt 4700 72475 for each age, with the life expectancy for an age calculated as the sum of the probabilities of an individual at that age surviving to each future year. The resulting life expectancy is then increased by 11/24 13 to approximate the effect of monthly payments and is subject to a floor of 1.0. The Uniform Lifetime Table in these regulations sets forth joint and last survivor life expectancies for each age beginning with age 72, based on a hypothetical beneficiary.14 Pursuant to § 1.401(a)(9)–5, Q&A–4(a), the Uniform Lifetime Table is used for determining the distribution period for lifetime distributions to an employee in situations in which the employee’s surviving spouse either is not the sole designated beneficiary or is the sole designated beneficiary but is not more than 10 years younger than the employee. The joint and last survivor life expectancy of an employee is taken from the Joint and Last Survivor Table using a hypothetical beneficiary who is assumed to be 10 years younger than the employee. The Joint and Last Survivor Table sets forth joint and last survivor life expectancies of an employee and the employee’s beneficiary for each combination of ages of those individuals. The joint and last survivor life expectancy for an employee and a beneficiary at a combination of ages is calculated as the sum of the probabilities of the employee surviving to each future year, plus the sum of the probabilities of the beneficiary surviving to each future year, minus the sum of the probabilities of both the employee and beneficiary surviving to each future year. The resulting joint and last survivor life expectancy is then increased by 11/24 to approximate the effect of monthly payments and is subject to a floor of 1.0. The life expectancy tables in formerly applicable § 1.401(a)(9)–9 are used in several numerical examples in § 1.401(a)(9)–6, Q&A–14(f) that illustrate the availability of the exception described in § 1.401(a)(9)–6, Q&A–14(c) (regarding certain increasing payments under insurance company annuity contracts). These regulations do not 13 Assuming an equal distribution of deaths throughout the year, if a retiree is scheduled to receive monthly payments on the last day of each month then, in the year of death, on average, the retiree would receive 11/24th of a full year’s worth of payments. 14 The proposed regulations included Uniform Lifetime Table entries beginning with age 70. These regulations do not include Uniform Lifetime Table entries for ages 70 and 71 because section 114 of the SECURE Act changed the minimum age for receiving required minimum distributions from age 701⁄2 to age 72. E:\FR\FM\12NOR5.SGM 12NOR5 72476 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations jbell on DSKJLSW7X2PROD with RULES5 include revisions to these examples to reflect the life expectancy tables in these regulations. However, it is expected that the examples will be updated as part of the broader update of the regulations under section 401(a)(9) to take into account the SECURE Act. In the preamble to the proposed regulations, the Treasury Department and the IRS asked for comments about how frequently to update the life expectancy and distribution period tables. A number of commenters cited the need to strike an appropriate balance between the benefit of providing updated tables and the administrative burden of frequent updates and suggested that life expectancy and distribution period tables not be updated annually. The frequency of updates suggested by commenters ranged from 4 to 10 years. These regulations do not provide for automatic updates to the life expectancy and distribution period tables. The Treasury Department and the IRS currently anticipate that they will review the tables at the earlier of: (1) 10 years or (2) whenever a new study of individual annuity mortality experience is published. IV. Effective/Applicability Date The life expectancy tables and Uniform Lifetime Table under these regulations apply for distribution calendar years beginning on or after January 1, 2022. Thus, for example, for an IRA owner who attained age 701⁄2 in February of 2020 (so that the individual attains age 72 in August of 2021 and the individual’s required beginning date is April 1, 2022), these regulations do not apply to the minimum required distribution for the individual’s 2021 distribution calendar year (which is due April 1, 2022) but will apply to the minimum required distribution for the individual’s 2022 distribution calendar year (which is due December 31, 2022). These regulations include a transition rule that applies if an employee died before January 1, 2022, and, under the rules of § 1.401(a)(9)–5, Q&A–5, the distribution period that applies for calendar years 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 year after the employee’s death), reduced by 1 for each subsequent year. Under this transition rule, the initial life expectancy used to determine the distribution period is reset by using the new Single Life Table for the age of the relevant individual in the calendar year for which life expectancy was set under § 1.401(a)(9)–5, Q&A–5(c). For VerDate Sep<11>2014 22:51 Nov 10, 2020 Jkt 253001 distribution calendar years beginning on or after January 1, 2022, the distribution period is determined by reducing that initial life expectancy by 1 for each year subsequent to the year for which it was initially set, except as provided under section 401(a)(9)(H). This transition rule could apply in three situations: (1) The employee died with a non-spousal eligible designated beneficiary (so that the applicable distribution period under § 1.401(a)(9)– 5, Q&A–5(c)(1), is determined based on the remaining life expectancy of the eligible designated beneficiary for the calendar year following the calendar year of the employee’s death); (2) the employee died after the required beginning date without a designated beneficiary (so that the applicable distribution period under § 1.401(a)(9)– 5, Q&A–5(c)(3), is determined based on the remaining life expectancy of the employee for the year of the employee’s death); and (3) the employee, who is younger than the designated beneficiary, died after the required beginning date (so that the applicable distribution period under § 1.401(a)(9)–5, Q&A– 5(a)(1), is determined based on the remaining life expectancy of the employee for the year of the employee’s death). These regulations illustrate the application of this transition rule with an example involving an employee who died at age 80 in 2019 with a designated beneficiary (who was not the employee’s spouse) who was age 75 in the year of the employee’s death and who continues to be alive until at least 2022. For 2020, the distribution period that applies for the beneficiary is 12.7 years (the period applicable for a 76year-old under the Single Life Table in formerly applicable § 1.401(a)(9)–9), and for 2021, it is 11.7 years (the original distribution period, reduced by 1 year). For 2022, taking into account the life expectancy tables under these regulations and applying the transition rule, 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 these regulations, reduced by 2 years). A similar transition rule applies if an employee’s sole beneficiary is the employee’s surviving spouse and the spouse died before January 1, 2022. Under the rules of § 1.401(a)(9)–5, Q&A– 5(c)(2), the distribution period that applies for the spouse’s beneficiary is equal to the single life expectancy for the spouse calculated for the calendar year of the spouse’s death, reduced by 1 for each subsequent year. Under the transition rule, the initial life expectancy used to determine the PO 00000 Frm 00006 Fmt 4701 Sfmt 4700 distribution period is reset by using the new Single Life Table for the age of the spouse in the calendar year of the spouse’s death. For distribution calendar years beginning on or after January 1, 2022, the distribution period is determined by reducing that initial life expectancy by 1 for each year subsequent to the year for which it was initially set. However, this transition rule only applies to the extent consistent with section 401(a)(9)(H). These transition rules, under which there is a one-time reset for the relevant life expectancy using the Single Life Table under these regulations, are designed to recognize that the general population has longer life expectancies than the life expectancies set forth in the formerly applicable § 1.401(a)(9)–9. However, because the reset life expectancy is based on the age for which life expectancy was originally determined (rather than the relevant individual’s current age), it is consistent with Congressional intent to limit recalculation of life expectancy to the employee and the employee’s spouse. V. Use of Revised Tables to Determine Substantially Equal Periodic Payments The Treasury Department and the IRS anticipate issuing guidance that would update Rev. Rul. 2002–62. This update would apply the life expectancy, distribution period, and mortality tables set forth in these regulations for purposes of determining substantially equal periodic payments once these regulations become effective. Special Analyses These regulations are not subject to review under section 6(b) of Executive Order 12866 pursuant to the Memorandum of Agreement (April 11, 2018) between the Treasury Department and the Office of Management and Budget regarding review of tax regulations. It is hereby certified pursuant to the Regulatory Flexibility Act (5 U.S.C., chapter 6) that these regulations will not have a significant economic impact on a substantial number of small entities. These regulations apply to all employers that sponsor defined contribution plans regardless of size. Although data are not available to estimate the number of small entitles affected, the rule may affect a substantial number. This rule updates life expectancies that are required to be used by statute. Although the rule may affect a substantial number of small entities, the economic impact of these regulations is not likely to be significant. Small businesses generally comply with the minimum required distribution rules E:\FR\FM\12NOR5.SGM 12NOR5 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations using either third-party administrators or software, creating economies of scale that mitigate the cost of updating life expectancy tables. That software is updated periodically irrespective of a change in life expectancies used to determine minimum required distributions. The portion of the cost of a periodic update that is attributable to the implementation of the life expectancy and distribution period tables in these regulations will be spread over the client base of a service provider that uses software developed in-house and over the group of purchasers of generally-available plan administration software. Because, in either case, the cost of changing software to implement the updated life expectancies is spread over a large group of businesses that maintain retirement plans, it is estimated that the incremental cost for each affected small businesses as a result of the use of updated life expectancies is not significant. Pursuant to section 7805(f) of the Code, the notice of proposed rulemaking preceding this regulation was submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small entities. No comments were received from the Chief Counsel for the Office of Advocacy of the Small Business Administration. Drafting Information The principal authors of these regulations are Arslan Malik and Linda S.F. Marshall, of the Office of the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). However, other personnel from the Treasury Department and the IRS participated in the development of the proposed regulations. List of Subjects in 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. Amendments to the Regulations Accordingly, 26 CFR part 1 is amended as follows: PART 1—INCOME TAX Paragraph 1. The authority citation for part 1 continues to read in part as follows: jbell on DSKJLSW7X2PROD with RULES5 ■ Authority: 26 U.S.C. 401(m)(9) and 26 U.S.C. 7805. * * * § 1.401(a)(9)–5 * * [Amended] Par. 2. Section 1.401(a)(9)–5 is amended by: ■ VerDate Sep<11>2014 22:51 Nov 10, 2020 Jkt 253001 1. Removing the language ‘‘A–1 of § 1.401(a)(9)–9’’ wherever it appears and adding ‘‘§ 1.401(a)(9)–9(b)’’ in its place. ■ 2. Removing the language ‘‘A–2 of § 1.401(a)(9)–9’’ wherever it appears and adding ‘‘§ 1.401(a)(9)–9(c)’’ in its place. ■ 3. Removing the language ‘‘A–3 of § 1.401(a)(9)–9’’ wherever it appears and adding ‘‘§ 1.401(a)(9)–9(d)’’ in its place. TABLE 1 TO PARAGRAPH (b)— Continued ■ § 1.401(a)(9)–6 [Amended] Par. 3. Section 1.401(a)(9)–6 is amended by: ■ 1. Removing the language ‘‘A–1 of § 1.401(a)(9)–9’’ wherever it appears and adding ‘‘§ 1.401(a)(9)–9(b)’’ in its place. ■ 2. Removing the language ‘‘A–2 of § 1.401(a)(9)–9’’ wherever it appears and adding ‘‘§ 1.401(a)(9)–9(c)’’ in its place. ■ 3. Removing the language ‘‘A–3 of in § 1.401(a)(9)–9’’ wherever it appears and adding ‘‘§ 1.401(a)(9)–9(d)’’ in its place. ■ § 1.401(a)(9)–8 [Amended] Par. 4. Section 1.401(a)(9)–8 is amended by removing the language ‘‘A– 2 of § 1.401(a)(9)–9’’ wherever it appears and adding ‘‘§ 1.401(a)(9)–9(c)’’ in its place. ■ Par. 5. Section 1.401(a)(9)–9 is revised to read as follows: ■ § 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 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 PO 00000 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 Frm 00007 Fmt 4701 Sfmt 4700 72477 Age 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 E:\FR\FM\12NOR5.SGM Life expectancy 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 32.5 31.6 30.6 29.8 28.9 28.0 27.1 26.2 25.4 24.5 23.7 22.9 22.0 21.2 20.4 19.6 18.8 18.0 17.2 16.4 15.6 14.8 14.1 13.3 12.6 11.9 11.2 10.5 9.9 9.3 8.7 8.1 7.6 12NOR5 72478 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations TABLE 1 TO PARAGRAPH (b)— Continued Age Life expectancy 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120+ 7.1 6.6 6.1 5.7 5.3 4.9 4.6 4.3 4.0 3.7 3.4 3.2 3.0 2.8 2.6 2.5 2.3 2.2 2.1 2.1 2.1 2.0 2.0 2.0 2.0 2.0 1.9 1.9 1.8 1.8 1.6 1.4 1.1 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 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 27.4 26.5 25.5 24.6 23.7 22.9 22.0 21.1 20.2 19.4 18.5 17.7 16.8 16.0 15.2 14.4 13.7 12.9 12.2 11.5 10.8 10.1 TABLE 2 TO PARAGRAPH (c)— Continued Age of employee Distribution period 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120+ 9.5 8.9 8.4 7.8 7.3 6.8 6.4 6.0 5.6 5.2 4.9 4.6 4.3 4.1 3.9 3.7 3.5 3.4 3.3 3.1 3.0 2.9 2.8 2.7 2.5 2.3 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) jbell on DSKJLSW7X2PROD with RULES5 Ages 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 VerDate Sep<11>2014 0 1 91.9 91.4 91.0 90.5 90.1 89.7 89.4 89.0 88.7 88.4 88.2 87.9 87.7 87.5 87.3 87.1 86.9 86.8 86.6 86.5 86.4 86.2 86.1 86.0 85.9 85.9 85.8 85.7 85.6 85.6 85.5 22:51 Nov 10, 2020 2 91.4 90.9 90.4 90.0 89.5 89.1 88.8 88.4 88.1 87.8 87.5 87.2 87.0 86.7 86.5 86.3 86.1 86.0 85.8 85.7 85.5 85.4 85.3 85.2 85.1 85.0 84.9 84.8 84.7 84.7 84.6 Jkt 253001 3 91.0 90.4 89.9 89.4 89.0 88.6 88.1 87.8 87.4 87.1 86.8 86.5 86.2 86.0 85.7 85.5 85.3 85.1 85.0 84.8 84.7 84.5 84.4 84.3 84.2 84.1 84.0 83.9 83.8 83.8 83.7 PO 00000 Frm 00008 4 90.5 90.0 89.4 88.9 88.4 88.0 87.6 87.1 86.8 86.4 86.1 85.8 85.5 85.2 85.0 84.7 84.5 84.3 84.1 84.0 83.8 83.7 83.5 83.4 83.3 83.2 83.1 83.0 82.9 82.8 82.8 Fmt 4701 5 90.1 89.5 89.0 88.4 87.9 87.4 87.0 86.6 86.2 85.8 85.4 85.1 84.8 84.5 84.2 84.0 83.7 83.5 83.3 83.1 83.0 82.8 82.7 82.5 82.4 82.3 82.2 82.1 82.0 81.9 81.8 Sfmt 4700 6 89.7 89.1 88.5 88.0 87.4 86.9 86.5 86.0 85.6 85.2 84.8 84.4 84.1 83.8 83.5 83.2 83.0 82.7 82.5 82.3 82.2 82.0 81.8 81.7 81.6 81.4 81.3 81.2 81.1 81.0 80.9 E:\FR\FM\12NOR5.SGM 7 89.4 88.8 88.1 87.6 87.0 86.5 85.9 85.5 85.0 84.6 84.2 83.8 83.4 83.1 82.8 82.5 82.2 82.0 81.7 81.5 81.3 81.2 81.0 80.8 80.7 80.6 80.4 80.3 80.2 80.1 80.0 12NOR5 8 89.0 88.4 87.8 87.1 86.6 86.0 85.5 84.9 84.5 84.0 83.6 83.2 82.8 82.4 82.1 81.8 81.5 81.2 81.0 80.7 80.5 80.3 80.2 80.0 79.8 79.7 79.6 79.4 79.3 79.2 79.1 88.7 88.1 87.4 86.8 86.2 85.6 85.0 84.5 83.9 83.5 83.0 82.6 82.2 81.8 81.4 81.1 80.8 80.5 80.2 80.0 79.8 79.5 79.3 79.2 79.0 78.8 78.7 78.6 78.4 78.3 78.2 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations 72479 TABLE 3 TO PARAGRAPH (d)—Continued jbell on DSKJLSW7X2PROD with RULES5 Ages 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 VerDate Sep<11>2014 0 1 85.4 85.4 85.3 85.3 85.3 85.2 85.2 85.2 85.1 85.1 85.1 85.0 85.0 85.0 85.0 84.9 84.9 84.9 84.9 84.9 84.8 84.8 84.8 84.8 84.8 84.8 84.8 84.8 84.7 84.7 84.7 84.7 84.7 84.7 84.7 84.7 84.7 84.7 84.7 84.7 84.7 84.7 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 22:51 Nov 10, 2020 2 84.6 84.5 84.5 84.4 84.4 84.3 84.3 84.3 84.2 84.2 84.2 84.1 84.1 84.1 84.1 84.0 84.0 84.0 84.0 84.0 84.0 83.9 83.9 83.9 83.9 83.9 83.9 83.9 83.9 83.8 83.8 83.8 83.8 83.8 83.8 83.8 83.8 83.8 83.8 83.8 83.8 83.8 83.8 83.8 83.8 83.8 83.8 83.8 83.8 83.8 83.8 83.8 83.7 83.7 83.7 83.7 83.7 83.7 83.7 83.7 83.7 83.7 83.7 83.7 83.7 83.7 83.7 83.7 83.7 83.7 83.7 83.7 Jkt 253001 3 83.6 83.6 83.5 83.5 83.4 83.4 83.3 83.3 83.3 83.2 83.2 83.2 83.1 83.1 83.1 83.1 83.1 83.0 83.0 83.0 83.0 83.0 83.0 82.9 82.9 82.9 82.9 82.9 82.9 82.9 82.9 82.9 82.9 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 PO 00000 Frm 00009 4 82.7 82.6 82.6 82.5 82.5 82.4 82.4 82.3 82.3 82.3 82.2 82.2 82.2 82.2 82.1 82.1 82.1 82.1 82.1 82.0 82.0 82.0 82.0 82.0 82.0 81.9 81.9 81.9 81.9 81.9 81.9 81.9 81.9 81.9 81.9 81.9 81.9 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 Fmt 4701 5 81.8 81.7 81.6 81.6 81.5 81.5 81.4 81.4 81.4 81.3 81.3 81.3 81.2 81.2 81.2 81.1 81.1 81.1 81.1 81.1 81.0 81.0 81.0 81.0 81.0 81.0 81.0 80.9 80.9 80.9 80.9 80.9 80.9 80.9 80.9 80.9 80.9 80.9 80.9 80.9 80.9 80.9 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 Sfmt 4700 6 80.9 80.8 80.7 80.7 80.6 80.5 80.5 80.4 80.4 80.4 80.3 80.3 80.3 80.2 80.2 80.2 80.2 80.1 80.1 80.1 80.1 80.1 80.0 80.0 80.0 80.0 80.0 80.0 80.0 79.9 79.9 79.9 79.9 79.9 79.9 79.9 79.9 79.9 79.9 79.9 79.9 79.9 79.9 79.9 79.9 79.9 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 E:\FR\FM\12NOR5.SGM 7 79.9 79.9 79.8 79.7 79.7 79.6 79.5 79.5 79.5 79.4 79.4 79.3 79.3 79.3 79.2 79.2 79.2 79.2 79.1 79.1 79.1 79.1 79.1 79.0 79.0 79.0 79.0 79.0 79.0 79.0 79.0 78.9 78.9 78.9 78.9 78.9 78.9 78.9 78.9 78.9 78.9 78.9 78.9 78.9 78.9 78.9 78.9 78.9 78.9 78.9 78.9 78.9 78.9 78.9 78.8 78.8 78.8 78.8 78.8 78.8 78.8 78.8 78.8 78.8 78.8 78.8 78.8 78.8 78.8 78.8 78.8 78.8 12NOR5 8 79.0 78.9 78.9 78.8 78.7 78.7 78.6 78.6 78.5 78.5 78.4 78.4 78.3 78.3 78.3 78.2 78.2 78.2 78.2 78.1 78.1 78.1 78.1 78.1 78.1 78.0 78.0 78.0 78.0 78.0 78.0 78.0 78.0 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 78.1 78.0 77.9 77.9 77.8 77.7 77.7 77.6 77.6 77.5 77.5 77.4 77.4 77.3 77.3 77.3 77.3 77.2 77.2 77.2 77.2 77.1 77.1 77.1 77.1 77.1 77.0 77.0 77.0 77.0 77.0 77.0 77.0 77.0 77.0 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 72480 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations TABLE 3 TO PARAGRAPH (d)—Continued Ages 0 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120+ jbell on DSKJLSW7X2PROD with RULES5 Ages 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 VerDate Sep<11>2014 1 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 9 2 83.7 83.7 83.7 83.7 83.7 83.7 83.7 83.7 83.7 83.7 83.7 83.7 83.7 83.7 83.7 83.7 83.7 83.7 10 88.4 87.8 87.1 86.4 85.8 85.2 84.6 84.0 83.5 82.9 82.5 82.0 81.6 81.2 80.8 80.4 80.1 79.8 79.5 79.2 79.0 78.8 78.5 78.3 78.2 78.0 77.8 77.7 77.6 77.4 77.3 77.2 77.1 77.0 77.0 76.9 76.8 76.7 76.7 76.6 76.6 76.5 76.5 76.4 76.4 76.4 76.3 76.3 76.3 76.2 22:51 Nov 10, 2020 3 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 11 88.2 87.5 86.8 86.1 85.4 84.8 84.2 83.6 83.0 82.5 81.9 81.5 81.0 80.6 80.2 79.8 79.4 79.1 78.8 78.5 78.2 78.0 77.8 77.5 77.3 77.2 77.0 76.8 76.7 76.6 76.4 76.3 76.2 76.1 76.0 76.0 75.9 75.8 75.7 75.7 75.6 75.6 75.5 75.5 75.4 75.4 75.4 75.3 75.3 75.3 Jkt 253001 4 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 12 87.9 87.2 86.5 85.8 85.1 84.4 83.8 83.2 82.6 82.0 81.5 80.9 80.5 80.0 79.6 79.2 78.8 78.4 78.1 77.8 77.5 77.2 77.0 76.8 76.5 76.4 76.2 76.0 75.8 75.7 75.6 75.5 75.3 75.2 75.1 75.0 75.0 74.9 74.8 74.7 74.7 74.6 74.6 74.5 74.5 74.4 74.4 74.4 74.3 74.3 PO 00000 Frm 00010 5 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 13 87.7 87.0 86.2 85.5 84.8 84.1 83.4 82.8 82.2 81.6 81.0 80.5 79.9 79.5 79.0 78.6 78.2 77.8 77.4 77.1 76.8 76.5 76.2 76.0 75.8 75.6 75.4 75.2 75.0 74.9 74.7 74.6 74.5 74.3 74.2 74.1 74.0 74.0 73.9 73.8 73.7 73.7 73.6 73.6 73.5 73.5 73.4 73.4 73.4 73.3 Fmt 4701 6 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 14 87.5 86.7 86.0 85.2 84.5 83.8 83.1 82.4 81.8 81.2 80.6 80.0 79.5 79.0 78.5 78.0 77.6 77.2 76.8 76.4 76.1 75.8 75.5 75.2 75.0 74.8 74.6 74.4 74.2 74.0 73.9 73.7 73.6 73.5 73.3 73.2 73.1 73.1 73.0 72.9 72.8 72.8 72.7 72.6 72.6 72.5 72.5 72.4 72.4 72.4 Sfmt 4700 7 78.8 78.8 78.8 78.8 78.8 78.8 78.8 78.8 78.8 78.8 78.8 78.8 78.8 78.8 78.8 78.8 78.8 78.8 15 87.3 86.5 85.7 85.0 84.2 83.5 82.8 82.1 81.4 80.8 80.2 79.6 79.0 78.5 78.0 77.5 77.0 76.6 76.2 75.8 75.4 75.1 74.8 74.5 74.2 74.0 73.8 73.6 73.4 73.2 73.0 72.9 72.7 72.6 72.5 72.4 72.2 72.1 72.1 72.0 71.9 71.8 71.8 71.7 71.6 71.6 71.5 71.5 71.5 71.4 E:\FR\FM\12NOR5.SGM 8 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 16 87.1 86.3 85.5 84.7 84.0 83.2 82.5 81.8 81.1 80.4 79.8 79.2 78.6 78.0 77.5 77.0 76.5 76.0 75.6 75.2 74.8 74.4 74.1 73.8 73.5 73.3 73.0 72.8 72.6 72.4 72.2 72.0 71.9 71.7 71.6 71.5 71.4 71.3 71.2 71.1 71.0 70.9 70.8 70.8 70.7 70.6 70.6 70.5 70.5 70.5 12NOR5 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 17 86.9 86.1 85.3 84.5 83.7 83.0 82.2 81.5 80.8 80.1 79.4 78.8 78.2 77.6 77.0 76.5 76.0 75.5 75.0 74.6 74.2 73.8 73.4 73.1 72.8 72.5 72.3 72.0 71.8 71.6 71.4 71.2 71.0 70.9 70.7 70.6 70.5 70.4 70.3 70.2 70.1 70.0 69.9 69.8 69.8 69.7 69.7 69.6 69.6 69.5 86.8 86.0 85.1 84.3 83.5 82.7 82.0 81.2 80.5 79.8 79.1 78.4 77.8 77.2 76.6 76.0 75.5 75.0 74.5 74.0 73.6 73.2 72.8 72.5 72.1 71.8 71.5 71.3 71.0 70.8 70.6 70.4 70.2 70.0 69.9 69.7 69.6 69.5 69.4 69.3 69.2 69.1 69.0 68.9 68.8 68.8 68.7 68.7 68.6 68.6 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations 72481 TABLE 3 TO PARAGRAPH (d) jbell on DSKJLSW7X2PROD with RULES5 Ages 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120+ VerDate Sep<11>2014 9 10 76.2 76.2 76.2 76.1 76.1 76.1 76.1 76.1 76.1 76.0 76.0 76.0 76.0 76.0 76.0 76.0 76.0 76.0 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 22:51 Nov 10, 2020 11 75.2 75.2 75.2 75.2 75.1 75.1 75.1 75.1 75.1 75.1 75.0 75.0 75.0 75.0 75.0 75.0 75.0 75.0 75.0 75.0 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 Jkt 253001 12 74.3 74.2 74.2 74.2 74.2 74.2 74.1 74.1 74.1 74.1 74.1 74.1 74.0 74.0 74.0 74.0 74.0 74.0 74.0 74.0 74.0 74.0 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 PO 00000 Frm 00011 13 73.3 73.3 73.2 73.2 73.2 73.2 73.2 73.1 73.1 73.1 73.1 73.1 73.1 73.0 73.0 73.0 73.0 73.0 73.0 73.0 73.0 73.0 73.0 73.0 73.0 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 Fmt 4701 14 72.3 72.3 72.3 72.3 72.2 72.2 72.2 72.2 72.1 72.1 72.1 72.1 72.1 72.1 72.1 72.0 72.0 72.0 72.0 72.0 72.0 72.0 72.0 72.0 72.0 72.0 72.0 72.0 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 Sfmt 4700 15 71.4 71.3 71.3 71.3 71.3 71.2 71.2 71.2 71.2 71.2 71.1 71.1 71.1 71.1 71.1 71.1 71.1 71.0 71.0 71.0 71.0 71.0 71.0 71.0 71.0 71.0 71.0 71.0 71.0 71.0 71.0 71.0 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 E:\FR\FM\12NOR5.SGM 16 70.4 70.4 70.4 70.3 70.3 70.3 70.2 70.2 70.2 70.2 70.2 70.1 70.1 70.1 70.1 70.1 70.1 70.1 70.1 70.0 70.0 70.0 70.0 70.0 70.0 70.0 70.0 70.0 70.0 70.0 70.0 70.0 70.0 70.0 70.0 70.0 70.0 70.0 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 12NOR5 17 69.5 69.4 69.4 69.4 69.3 69.3 69.3 69.3 69.2 69.2 69.2 69.2 69.2 69.1 69.1 69.1 69.1 69.1 69.1 69.1 69.1 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 68.5 68.5 68.4 68.4 68.4 68.3 68.3 68.3 68.3 68.2 68.2 68.2 68.2 68.2 68.2 68.1 68.1 68.1 68.1 68.1 68.1 68.1 68.1 68.1 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 72482 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations TABLE 3 TO PARAGRAPH (d) jbell on DSKJLSW7X2PROD with RULES5 Ages 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 VerDate Sep<11>2014 18 19 86.6 85.8 85.0 84.1 83.3 82.5 81.7 81.0 80.2 79.5 78.8 78.1 77.4 76.8 76.2 75.6 75.0 74.5 74.0 73.5 73.0 72.6 72.2 71.8 71.5 71.1 70.8 70.5 70.3 70.0 69.8 69.6 69.4 69.2 69.0 68.9 68.7 68.6 68.5 68.4 68.3 68.2 68.1 68.0 67.9 67.9 67.8 67.7 67.7 67.6 67.6 67.5 67.5 67.4 67.4 67.4 67.4 67.3 67.3 67.3 67.3 67.2 67.2 67.2 67.2 67.2 67.2 67.1 67.1 67.1 67.1 67.1 22:51 Nov 10, 2020 20 86.5 85.7 84.8 84.0 83.1 82.3 81.5 80.7 80.0 79.2 78.5 77.8 77.1 76.4 75.8 75.2 74.6 74.0 73.5 73.0 72.5 72.0 71.6 71.2 70.8 70.5 70.1 69.8 69.5 69.3 69.0 68.8 68.6 68.4 68.2 68.0 67.9 67.7 67.6 67.5 67.4 67.3 67.2 67.1 67.0 66.9 66.9 66.8 66.7 66.7 66.6 66.6 66.5 66.5 66.5 66.4 66.4 66.4 66.3 66.3 66.3 66.3 66.2 66.2 66.2 66.2 66.2 66.2 66.2 66.1 66.1 66.1 Jkt 253001 21 86.4 85.5 84.7 83.8 83.0 82.2 81.3 80.5 79.8 79.0 78.2 77.5 76.8 76.1 75.4 74.8 74.2 73.6 73.0 72.5 72.0 71.5 71.0 70.6 70.2 69.8 69.5 69.1 68.8 68.5 68.3 68.0 67.8 67.6 67.4 67.2 67.1 66.9 66.8 66.6 66.5 66.4 66.3 66.2 66.1 66.0 65.9 65.9 65.8 65.7 65.7 65.6 65.6 65.5 65.5 65.5 65.4 65.4 65.4 65.4 65.3 65.3 65.3 65.3 65.2 65.2 65.2 65.2 65.2 65.2 65.2 65.1 PO 00000 Frm 00012 22 86.2 85.4 84.5 83.7 82.8 82.0 81.2 80.3 79.5 78.8 78.0 77.2 76.5 75.8 75.1 74.4 73.8 73.2 72.6 72.0 71.5 71.0 70.5 70.0 69.6 69.2 68.8 68.5 68.1 67.8 67.5 67.3 67.0 66.8 66.6 66.4 66.2 66.1 65.9 65.8 65.6 65.5 65.4 65.3 65.2 65.1 65.0 65.0 64.9 64.8 64.8 64.7 64.7 64.6 64.6 64.5 64.5 64.5 64.4 64.4 64.4 64.3 64.3 64.3 64.3 64.3 64.2 64.2 64.2 64.2 64.2 64.2 Fmt 4701 23 86.1 85.3 84.4 83.5 82.7 81.8 81.0 80.2 79.3 78.5 77.8 77.0 76.2 75.5 74.8 74.1 73.4 72.8 72.2 71.6 71.0 70.5 70.0 69.5 69.0 68.6 68.2 67.8 67.5 67.1 66.8 66.6 66.3 66.0 65.8 65.6 65.4 65.2 65.1 64.9 64.8 64.6 64.5 64.4 64.3 64.2 64.1 64.0 64.0 63.9 63.8 63.8 63.7 63.7 63.6 63.6 63.5 63.5 63.5 63.4 63.4 63.4 63.4 63.3 63.3 63.3 63.3 63.3 63.2 63.2 63.2 63.2 Sfmt 4700 24 86.0 85.2 84.3 83.4 82.5 81.7 80.8 80.0 79.2 78.3 77.5 76.8 76.0 75.2 74.5 73.8 73.1 72.5 71.8 71.2 70.6 70.0 69.5 69.0 68.5 68.0 67.6 67.2 66.8 66.5 66.2 65.8 65.6 65.3 65.1 64.8 64.6 64.4 64.2 64.1 63.9 63.8 63.6 63.5 63.4 63.3 63.2 63.1 63.0 63.0 62.9 62.8 62.8 62.7 62.7 62.6 62.6 62.5 62.5 62.5 62.4 62.4 62.4 62.4 62.3 62.3 62.3 62.3 62.3 62.3 62.2 62.2 E:\FR\FM\12NOR5.SGM 25 85.9 85.1 84.2 83.3 82.4 81.6 80.7 79.8 79.0 78.2 77.3 76.5 75.8 75.0 74.2 73.5 72.8 72.1 71.5 70.8 70.2 69.6 69.0 68.5 68.0 67.5 67.1 66.6 66.2 65.8 65.5 65.2 64.9 64.6 64.3 64.1 63.8 63.6 63.4 63.3 63.1 62.9 62.8 62.7 62.5 62.4 62.3 62.2 62.1 62.1 62.0 61.9 61.9 61.8 61.7 61.7 61.6 61.6 61.6 61.5 61.5 61.5 61.4 61.4 61.4 61.4 61.3 61.3 61.3 61.3 61.3 61.3 12NOR5 26 85.9 85.0 84.1 83.2 82.3 81.4 80.6 79.7 78.8 78.0 77.2 76.4 75.6 74.8 74.0 73.3 72.5 71.8 71.1 70.5 69.8 69.2 68.6 68.0 67.5 67.0 66.5 66.1 65.6 65.2 64.9 64.5 64.2 63.9 63.6 63.3 63.1 62.8 62.6 62.4 62.3 62.1 61.9 61.8 61.7 61.5 61.4 61.3 61.2 61.2 61.1 61.0 60.9 60.9 60.8 60.8 60.7 60.7 60.6 60.6 60.5 60.5 60.5 60.5 60.4 60.4 60.4 60.4 60.3 60.3 60.3 60.3 85.8 84.9 84.0 83.1 82.2 81.3 80.4 79.6 78.7 77.8 77.0 76.2 75.4 74.6 73.8 73.0 72.3 71.5 70.8 70.1 69.5 68.8 68.2 67.6 67.1 66.5 66.0 65.5 65.1 64.6 64.2 63.9 63.5 63.2 62.9 62.6 62.3 62.1 61.9 61.6 61.5 61.3 61.1 61.0 60.8 60.7 60.6 60.5 60.3 60.3 60.2 60.1 60.0 59.9 59.9 59.8 59.8 59.7 59.7 59.6 59.6 59.6 59.5 59.5 59.5 59.5 59.4 59.4 59.4 59.4 59.4 59.3 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations 72483 TABLE 3 TO PARAGRAPH (d)—Continued Ages 18 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120+ jbell on DSKJLSW7X2PROD with RULES5 Ages 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 VerDate Sep<11>2014 19 67.1 67.1 67.1 67.1 67.1 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 27 20 66.1 66.1 66.1 66.1 66.1 66.1 66.1 66.1 66.1 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 28 85.7 84.8 83.9 83.0 82.1 81.2 80.3 79.4 78.6 77.7 76.8 76.0 75.2 74.4 73.6 72.8 72.0 71.3 70.5 69.8 22:51 Nov 10, 2020 21 65.1 65.1 65.1 65.1 65.1 65.1 65.1 65.1 65.1 65.1 65.1 65.1 65.1 65.1 65.1 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 29 85.6 84.7 83.8 82.9 82.0 81.1 80.2 79.3 78.4 77.6 76.7 75.8 75.0 74.2 73.4 72.6 71.8 71.0 70.3 69.5 Jkt 253001 22 64.2 64.2 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 30 85.6 84.7 83.8 82.8 81.9 81.0 80.1 79.2 78.3 77.4 76.6 75.7 74.9 74.0 73.2 72.4 71.6 70.8 70.0 69.3 PO 00000 Frm 00013 23 63.2 63.2 63.2 63.2 63.2 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 31 85.5 84.6 83.7 82.8 81.8 80.9 80.0 79.1 78.2 77.3 76.4 75.6 74.7 73.9 73.0 72.2 71.4 70.6 69.8 69.0 Fmt 4701 24 62.2 62.2 62.2 62.2 62.2 62.2 62.2 62.2 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 32 85.4 84.6 83.6 82.7 81.8 80.9 79.9 79.0 78.1 77.2 76.3 75.5 74.6 73.7 72.9 72.0 71.2 70.4 69.6 68.8 Sfmt 4700 25 61.3 61.2 61.2 61.2 61.2 61.2 61.2 61.2 61.2 61.2 61.2 61.2 61.2 61.2 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 33 85.4 84.5 83.6 82.6 81.7 80.8 79.9 78.9 78.0 77.1 76.2 75.3 74.5 73.6 72.7 71.9 71.0 70.2 69.4 68.6 E:\FR\FM\12NOR5.SGM 26 60.3 60.3 60.3 60.3 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 34 85.3 84.5 83.5 82.6 81.6 80.7 79.8 78.9 77.9 77.0 76.1 75.2 74.3 73.5 72.6 71.7 70.9 70.0 69.2 68.4 12NOR5 59.3 59.3 59.3 59.3 59.3 59.3 59.3 59.3 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 35 85.3 84.4 83.5 82.5 81.6 80.7 79.7 78.8 77.9 77.0 76.0 75.1 74.2 73.3 72.5 71.6 70.7 69.9 69.0 68.2 85.3 84.4 83.4 82.5 81.5 80.6 79.7 78.7 77.8 76.9 76.0 75.0 74.1 73.2 72.4 71.5 70.6 69.7 68.9 72484 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations TABLE 3 TO PARAGRAPH (d) jbell on DSKJLSW7X2PROD with RULES5 Ages 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 VerDate Sep<11>2014 27 28 69.1 68.5 67.8 67.2 66.6 66.1 65.5 65.0 64.5 64.1 63.7 63.2 62.9 62.5 62.2 61.9 61.6 61.3 61.1 60.9 60.7 60.5 60.3 60.1 60.0 59.8 59.7 59.6 59.5 59.4 59.3 59.2 59.1 59.0 59.0 58.9 58.8 58.8 58.7 58.7 58.7 58.6 58.6 58.6 58.5 58.5 58.5 58.5 58.4 58.4 58.4 58.4 58.4 58.4 58.3 58.3 58.3 58.3 58.3 58.3 58.3 58.3 58.3 58.3 58.3 58.3 58.2 58.2 58.2 58.2 58.2 58.2 22:51 Nov 10, 2020 29 68.8 68.1 67.5 66.8 66.2 65.6 65.1 64.5 64.0 63.5 63.1 62.7 62.3 61.9 61.5 61.2 60.9 60.6 60.3 60.1 59.9 59.7 59.5 59.3 59.1 59.0 58.8 58.7 58.6 58.5 58.4 58.3 58.2 58.1 58.0 58.0 57.9 57.9 57.8 57.8 57.7 57.7 57.6 57.6 57.6 57.5 57.5 57.5 57.5 57.5 57.4 57.4 57.4 57.4 57.4 57.4 57.4 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 Jkt 253001 30 68.5 67.8 67.1 66.5 65.8 65.2 64.6 64.1 63.5 63.0 62.6 62.1 61.7 61.3 60.9 60.5 60.2 59.9 59.6 59.4 59.1 58.9 58.7 58.5 58.3 58.1 58.0 57.9 57.7 57.6 57.5 57.4 57.3 57.2 57.1 57.1 57.0 56.9 56.9 56.8 56.8 56.7 56.7 56.7 56.6 56.6 56.6 56.5 56.5 56.5 56.5 56.5 56.5 56.4 56.4 56.4 56.4 56.4 56.4 56.4 56.4 56.4 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 PO 00000 Frm 00014 31 68.3 67.5 66.8 66.2 65.5 64.9 64.2 63.7 63.1 62.6 62.0 61.6 61.1 60.7 60.3 59.9 59.5 59.2 58.9 58.6 58.4 58.1 57.9 57.7 57.5 57.3 57.2 57.0 56.9 56.7 56.6 56.5 56.4 56.3 56.2 56.2 56.1 56.0 56.0 55.9 55.9 55.8 55.8 55.7 55.7 55.7 55.6 55.6 55.6 55.6 55.5 55.5 55.5 55.5 55.5 55.5 55.4 55.4 55.4 55.4 55.4 55.4 55.4 55.4 55.4 55.4 55.4 55.4 55.4 55.4 55.4 55.3 Fmt 4701 32 68.0 67.3 66.6 65.8 65.2 64.5 63.9 63.2 62.7 62.1 61.6 61.1 60.6 60.1 59.7 59.3 58.9 58.6 58.2 57.9 57.6 57.4 57.1 56.9 56.7 56.5 56.3 56.2 56.0 55.9 55.8 55.6 55.5 55.4 55.3 55.3 55.2 55.1 55.0 55.0 54.9 54.9 54.8 54.8 54.8 54.7 54.7 54.7 54.6 54.6 54.6 54.6 54.5 54.5 54.5 54.5 54.5 54.5 54.5 54.5 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 Sfmt 4700 33 67.8 67.0 66.3 65.6 64.9 64.2 63.5 62.9 62.3 61.7 61.1 60.6 60.1 59.6 59.1 58.7 58.3 57.9 57.6 57.2 56.9 56.7 56.4 56.2 55.9 55.7 55.5 55.4 55.2 55.0 54.9 54.8 54.7 54.6 54.5 54.4 54.3 54.2 54.1 54.1 54.0 54.0 53.9 53.9 53.8 53.8 53.7 53.7 53.7 53.7 53.6 53.6 53.6 53.6 53.6 53.5 53.5 53.5 53.5 53.5 53.5 53.5 53.5 53.5 53.5 53.5 53.5 53.4 53.4 53.4 53.4 53.4 E:\FR\FM\12NOR5.SGM 34 67.6 66.8 66.0 65.3 64.6 63.9 63.2 62.5 61.9 61.3 60.7 60.1 59.6 59.1 58.6 58.1 57.7 57.3 56.9 56.6 56.3 56.0 55.7 55.4 55.2 54.9 54.7 54.5 54.4 54.2 54.1 53.9 53.8 53.7 53.6 53.5 53.4 53.3 53.2 53.2 53.1 53.0 53.0 52.9 52.9 52.8 52.8 52.8 52.7 52.7 52.7 52.7 52.6 52.6 52.6 52.6 52.6 52.6 52.6 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 12NOR5 35 67.4 66.6 65.8 65.1 64.3 63.6 62.9 62.2 61.5 60.9 60.3 59.7 59.1 58.6 58.1 57.6 57.2 56.7 56.3 55.9 55.6 55.3 55.0 54.7 54.4 54.2 54.0 53.7 53.6 53.4 53.2 53.1 52.9 52.8 52.7 52.6 52.5 52.4 52.3 52.2 52.2 52.1 52.1 52.0 52.0 51.9 51.9 51.8 51.8 51.8 51.7 51.7 51.7 51.7 51.7 51.6 51.6 51.6 51.6 51.6 51.6 51.6 51.6 51.6 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 67.2 66.4 65.6 64.8 64.1 63.3 62.6 61.9 61.2 60.5 59.9 59.3 58.7 58.1 57.6 57.1 56.6 56.2 55.7 55.3 55.0 54.6 54.3 54.0 53.7 53.4 53.2 53.0 52.8 52.6 52.4 52.2 52.1 52.0 51.8 51.7 51.6 51.5 51.4 51.3 51.3 51.2 51.1 51.1 51.0 51.0 50.9 50.9 50.9 50.8 50.8 50.8 50.8 50.7 50.7 50.7 50.7 50.7 50.6 50.6 50.6 50.6 50.6 50.6 50.6 50.6 50.6 50.6 50.6 50.6 50.6 50.6 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations 72485 TABLE 3 TO PARAGRAPH (d)—Continued Ages 27 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120+ jbell on DSKJLSW7X2PROD with RULES5 Ages 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 VerDate Sep<11>2014 28 58.2 58.2 58.2 58.2 58.2 58.2 58.2 58.2 58.2 58.2 58.2 58.2 58.2 58.2 58.2 58.2 58.2 58.2 58.2 58.2 58.2 58.2 58.2 58.2 58.2 58.2 58.2 58.2 58.2 36 29 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 37 85.2 84.3 83.4 82.4 81.5 80.5 79.6 78.7 77.7 76.8 75.9 75.0 74.0 73.1 72.2 71.4 70.5 69.6 68.7 67.9 67.1 66.2 65.4 64.6 63.8 63.1 62.3 61.6 60.9 60.2 59.5 58.9 58.3 57.7 57.2 56.6 56.1 55.6 55.2 54.7 22:51 Nov 10, 2020 30 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 38 85.2 84.3 83.3 82.4 81.4 80.5 79.5 78.6 77.7 76.7 75.8 74.9 74.0 73.1 72.1 71.3 70.4 69.5 68.6 67.7 66.9 66.1 65.2 64.4 63.6 62.8 62.1 61.3 60.6 59.9 59.2 58.6 57.9 57.3 56.7 56.2 55.6 55.1 54.6 54.2 Jkt 253001 31 55.3 55.3 55.3 55.3 55.3 55.3 55.3 55.3 55.3 55.3 55.3 55.3 55.3 55.3 55.3 55.3 55.3 55.3 55.3 55.3 55.3 55.3 55.3 55.3 55.3 55.3 55.3 55.3 55.3 39 85.2 84.3 83.3 82.3 81.4 80.4 79.5 78.6 77.6 76.7 75.7 74.8 73.9 73.0 72.1 71.2 70.3 69.4 68.5 67.6 66.8 65.9 65.1 64.2 63.4 62.6 61.9 61.1 60.3 59.6 58.9 58.2 57.6 56.9 56.3 55.7 55.2 54.6 54.1 53.6 PO 00000 Frm 00015 32 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 40 85.1 84.2 83.3 82.3 81.4 80.4 79.5 78.5 77.6 76.6 75.7 74.7 73.8 72.9 72.0 71.1 70.2 69.3 68.4 67.5 66.6 65.8 64.9 64.1 63.3 62.4 61.6 60.9 60.1 59.4 58.6 57.9 57.2 56.6 55.9 55.3 54.7 54.2 53.6 53.1 Fmt 4701 33 53.4 53.4 53.4 53.4 53.4 53.4 53.4 53.4 53.4 53.4 53.4 53.4 53.4 53.4 53.4 53.4 53.4 53.4 53.4 53.4 53.4 53.4 53.4 53.4 53.4 53.4 53.4 53.4 53.4 41 85.1 84.2 83.2 82.3 81.3 80.4 79.4 78.5 77.5 76.6 75.6 74.7 73.7 72.8 71.9 71.0 70.1 69.2 68.3 67.4 66.5 65.6 64.8 63.9 63.1 62.3 61.5 60.7 59.9 59.1 58.4 57.6 56.9 56.3 55.6 55.0 54.3 53.8 53.2 52.7 Sfmt 4700 34 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 42 85.1 84.2 83.2 82.2 81.3 80.3 79.4 78.4 77.5 76.5 75.6 74.6 73.7 72.8 71.8 70.9 70.0 69.1 68.2 67.3 66.4 65.5 64.6 63.8 62.9 62.1 61.3 60.5 59.7 58.9 58.1 57.4 56.7 56.0 55.3 54.6 54.0 53.4 52.8 52.2 E:\FR\FM\12NOR5.SGM 35 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 43 85.0 84.1 83.2 82.2 81.3 80.3 79.3 78.4 77.4 76.5 75.5 74.6 73.6 72.7 71.8 70.8 69.9 69.0 68.1 67.2 66.3 65.4 64.5 63.6 62.8 61.9 61.1 60.3 59.5 58.7 57.9 57.1 56.4 55.7 55.0 54.3 53.6 53.0 52.4 51.8 12NOR5 50.6 50.6 50.6 50.6 50.6 50.6 50.6 50.6 50.6 50.6 50.6 50.5 50.5 50.5 50.5 50.5 50.5 50.5 50.5 50.5 50.5 50.5 50.5 50.5 50.5 50.5 50.5 50.5 50.5 44 85.0 84.1 83.1 82.2 81.2 80.3 79.3 78.3 77.4 76.4 75.5 74.5 73.6 72.6 71.7 70.8 69.8 68.9 68.0 67.1 66.2 65.3 64.4 63.5 62.7 61.8 61.0 60.1 59.3 58.5 57.7 56.9 56.2 55.4 54.7 54.0 53.3 52.6 52.0 51.4 85.0 84.1 83.1 82.2 81.2 80.2 79.3 78.3 77.3 76.4 75.4 74.5 73.5 72.6 71.6 70.7 69.8 68.8 67.9 67.0 66.1 65.2 64.3 63.4 62.5 61.7 60.8 60.0 59.1 58.3 57.5 56.7 55.9 55.2 54.4 53.7 53.0 52.3 51.6 51.0 72486 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations TABLE 3 TO PARAGRAPH (d) jbell on DSKJLSW7X2PROD with RULES5 Ages 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 VerDate Sep<11>2014 36 37 54.3 54.0 53.6 53.3 53.0 52.7 52.4 52.2 52.0 51.8 51.6 51.4 51.3 51.1 51.0 50.9 50.7 50.6 50.5 50.5 50.4 50.3 50.2 50.2 50.1 50.1 50.0 50.0 49.9 49.9 49.9 49.8 49.8 49.8 49.8 49.7 49.7 49.7 49.7 49.7 49.7 49.7 49.7 49.6 49.6 49.6 49.6 49.6 49.6 49.6 49.6 49.6 49.6 49.6 49.6 49.6 49.6 49.6 49.6 49.6 49.6 49.6 49.6 49.6 49.6 49.6 49.6 49.6 49.6 49.6 49.6 49.6 22:51 Nov 10, 2020 38 53.8 53.4 53.0 52.6 52.3 52.0 51.7 51.5 51.2 51.0 50.8 50.6 50.4 50.3 50.1 50.0 49.9 49.8 49.7 49.6 49.5 49.4 49.3 49.3 49.2 49.1 49.1 49.0 49.0 49.0 48.9 48.9 48.9 48.8 48.8 48.8 48.8 48.8 48.7 48.7 48.7 48.7 48.7 48.7 48.7 48.7 48.7 48.7 48.7 48.7 48.6 48.6 48.6 48.6 48.6 48.6 48.6 48.6 48.6 48.6 48.6 48.6 48.6 48.6 48.6 48.6 48.6 48.6 48.6 48.6 48.6 48.6 Jkt 253001 39 53.2 52.8 52.4 52.0 51.6 51.3 51.0 50.7 50.5 50.2 50.0 49.8 49.6 49.5 49.3 49.1 49.0 48.9 48.8 48.7 48.6 48.5 48.4 48.3 48.3 48.2 48.2 48.1 48.1 48.0 48.0 47.9 47.9 47.9 47.9 47.8 47.8 47.8 47.8 47.8 47.8 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 PO 00000 Frm 00016 40 52.7 52.2 51.8 51.4 51.0 50.7 50.3 50.0 49.7 49.5 49.2 49.0 48.8 48.6 48.5 48.3 48.2 48.0 47.9 47.8 47.7 47.6 47.5 47.4 47.4 47.3 47.2 47.2 47.1 47.1 47.0 47.0 47.0 46.9 46.9 46.9 46.9 46.9 46.8 46.8 46.8 46.8 46.8 46.8 46.8 46.8 46.7 46.7 46.7 46.7 46.7 46.7 46.7 46.7 46.7 46.7 46.7 46.7 46.7 46.7 46.7 46.7 46.7 46.7 46.7 46.7 46.7 46.7 46.7 46.7 46.7 46.7 Fmt 4701 41 52.2 51.7 51.2 50.8 50.4 50.0 49.7 49.3 49.0 48.8 48.5 48.3 48.0 47.8 47.7 47.5 47.3 47.2 47.1 46.9 46.8 46.7 46.6 46.5 46.5 46.4 46.3 46.3 46.2 46.2 46.1 46.1 46.0 46.0 46.0 45.9 45.9 45.9 45.9 45.9 45.9 45.8 45.8 45.8 45.8 45.8 45.8 45.8 45.8 45.8 45.8 45.8 45.8 45.8 45.8 45.8 45.8 45.8 45.8 45.8 45.8 45.8 45.8 45.8 45.8 45.7 45.7 45.7 45.7 45.7 45.7 45.7 Sfmt 4700 42 51.7 51.2 50.7 50.2 49.8 49.4 49.0 48.7 48.4 48.1 47.8 47.5 47.3 47.1 46.9 46.7 46.5 46.3 46.2 46.1 46.0 45.8 45.7 45.7 45.6 45.5 45.4 45.4 45.3 45.2 45.2 45.1 45.1 45.1 45.0 45.0 45.0 45.0 44.9 44.9 44.9 44.9 44.9 44.9 44.9 44.8 44.8 44.8 44.8 44.8 44.8 44.8 44.8 44.8 44.8 44.8 44.8 44.8 44.8 44.8 44.8 44.8 44.8 44.8 44.8 44.8 44.8 44.8 44.8 44.8 44.8 44.8 E:\FR\FM\12NOR5.SGM 43 51.2 50.7 50.2 49.7 49.2 48.8 48.4 48.0 47.7 47.4 47.1 46.8 46.5 46.3 46.1 45.9 45.7 45.5 45.4 45.2 45.1 45.0 44.9 44.8 44.7 44.6 44.5 44.4 44.4 44.3 44.3 44.2 44.2 44.1 44.1 44.1 44.0 44.0 44.0 44.0 43.9 43.9 43.9 43.9 43.9 43.9 43.9 43.9 43.9 43.9 43.9 43.9 43.8 43.8 43.8 43.8 43.8 43.8 43.8 43.8 43.8 43.8 43.8 43.8 43.8 43.8 43.8 43.8 43.8 43.8 43.8 43.8 12NOR5 44 50.8 50.2 49.7 49.2 48.7 48.3 47.8 47.4 47.1 46.7 46.4 46.1 45.8 45.6 45.3 45.1 44.9 44.7 44.5 44.4 44.3 44.1 44.0 43.9 43.8 43.7 43.6 43.5 43.5 43.4 43.3 43.3 43.2 43.2 43.2 43.1 43.1 43.1 43.0 43.0 43.0 43.0 43.0 43.0 42.9 42.9 42.9 42.9 42.9 42.9 42.9 42.9 42.9 42.9 42.9 42.9 42.9 42.9 42.9 42.9 42.9 42.9 42.9 42.9 42.9 42.9 42.9 42.9 42.9 42.9 42.9 42.9 50.4 49.8 49.2 48.7 48.2 47.7 47.3 46.8 46.4 46.1 45.7 45.4 45.1 44.8 44.6 44.3 44.1 43.9 43.7 43.6 43.4 43.3 43.1 43.0 42.9 42.8 42.7 42.6 42.6 42.5 42.4 42.4 42.3 42.3 42.2 42.2 42.2 42.1 42.1 42.1 42.1 42.0 42.0 42.0 42.0 42.0 42.0 42.0 42.0 41.9 41.9 41.9 41.9 41.9 41.9 41.9 41.9 41.9 41.9 41.9 41.9 41.9 41.9 41.9 41.9 41.9 41.9 41.9 41.9 41.9 41.9 41.9 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations 72487 TABLE 3 TO PARAGRAPH (d)—Continued Ages 36 112 113 114 115 116 117 118 119 120+ jbell on DSKJLSW7X2PROD with RULES5 Ages 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 VerDate Sep<11>2014 37 49.6 49.6 49.6 49.6 49.6 49.6 49.6 49.6 49.6 45 38 48.6 48.6 48.6 48.6 48.6 48.6 48.6 48.6 48.6 46 85.0 84.1 83.1 82.1 81.2 80.2 79.2 78.3 77.3 76.4 75.4 74.4 73.5 72.5 71.6 70.6 69.7 68.8 67.9 66.9 66.0 65.1 64.2 63.3 62.4 61.5 60.7 59.8 59.0 58.1 57.3 56.5 55.7 54.9 54.2 53.4 52.7 52.0 51.3 50.7 50.0 49.4 48.8 48.3 47.7 47.2 46.7 46.3 45.9 45.5 45.1 44.7 44.4 44.1 43.8 43.6 43.4 43.1 42.9 42.8 22:51 Nov 10, 2020 39 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47 84.9 84.0 83.1 82.1 81.1 80.2 79.2 78.2 77.3 76.3 75.4 74.4 73.4 72.5 71.5 70.6 69.7 68.7 67.8 66.9 65.9 65.0 64.1 63.2 62.3 61.4 60.6 59.7 58.8 58.0 57.2 56.3 55.5 54.7 54.0 53.2 52.4 51.7 51.0 50.3 49.7 49.0 48.4 47.8 47.3 46.7 46.2 45.7 45.3 44.9 44.5 44.1 43.8 43.4 43.1 42.9 42.6 42.4 42.2 42.0 Jkt 253001 40 46.7 46.7 46.7 46.7 46.7 46.7 46.7 46.7 46.7 48 84.9 84.0 83.1 82.1 81.1 80.2 79.2 78.2 77.3 76.3 75.3 74.4 73.4 72.4 71.5 70.5 69.6 68.7 67.7 66.8 65.9 65.0 64.0 63.1 62.2 61.3 60.5 59.6 58.7 57.9 57.0 56.2 55.4 54.5 53.7 53.0 52.2 51.5 50.7 50.0 49.3 48.7 48.0 47.4 46.8 46.3 45.7 45.2 44.8 44.3 43.9 43.5 43.1 42.8 42.5 42.2 41.9 41.6 41.4 41.2 PO 00000 Frm 00017 41 45.7 45.7 45.7 45.7 45.7 45.7 45.7 45.7 45.7 49 84.9 84.0 83.0 82.1 81.1 80.1 79.2 78.2 77.2 76.3 75.3 74.3 73.4 72.4 71.5 70.5 69.6 68.6 67.7 66.7 65.8 64.9 64.0 63.0 62.1 61.2 60.3 59.5 58.6 57.7 56.9 56.0 55.2 54.4 53.6 52.8 52.0 51.2 50.5 49.7 49.0 48.4 47.7 47.1 46.4 45.9 45.3 44.8 44.3 43.8 43.3 42.9 42.5 42.1 41.8 41.5 41.2 40.9 40.7 40.4 Fmt 4701 42 44.8 44.8 44.8 44.8 44.8 44.8 44.8 44.8 44.8 50 84.9 84.0 83.0 82.1 81.1 80.1 79.1 78.2 77.2 76.2 75.3 74.3 73.3 72.4 71.4 70.5 69.5 68.6 67.6 66.7 65.7 64.8 63.9 63.0 62.1 61.2 60.3 59.4 58.5 57.6 56.7 55.9 55.0 54.2 53.4 52.6 51.8 51.0 50.2 49.5 48.8 48.1 47.4 46.7 46.1 45.5 44.9 44.3 43.8 43.3 42.8 42.3 41.9 41.5 41.2 40.8 40.5 40.2 39.9 39.7 Sfmt 4700 43 43.8 43.8 43.8 43.8 43.8 43.8 43.8 43.8 43.8 51 84.9 84.0 83.0 82.0 81.1 80.1 79.1 78.1 77.2 76.2 75.2 74.3 73.3 72.3 71.4 70.4 69.5 68.5 67.6 66.6 65.7 64.8 63.8 62.9 62.0 61.1 60.2 59.3 58.4 57.5 56.6 55.8 54.9 54.1 53.2 52.4 51.6 50.8 50.0 49.2 48.5 47.8 47.1 46.4 45.7 45.1 44.5 43.9 43.3 42.8 42.3 41.8 41.4 40.9 40.6 40.2 39.8 39.5 39.2 39.0 E:\FR\FM\12NOR5.SGM 44 42.9 42.9 42.9 42.9 42.9 42.9 42.9 42.9 42.9 52 84.8 84.0 83.0 82.0 81.0 80.1 79.1 78.1 77.2 76.2 75.2 74.2 73.3 72.3 71.3 70.4 69.4 68.5 67.5 66.6 65.6 64.7 63.8 62.8 61.9 61.0 60.1 59.2 58.3 57.4 56.5 55.6 54.8 53.9 53.1 52.2 51.4 50.6 49.8 49.0 48.3 47.5 46.8 46.1 45.4 44.7 44.1 43.5 42.9 42.3 41.8 41.3 40.8 40.4 40.0 39.6 39.2 38.9 38.6 38.3 12NOR5 41.9 41.9 41.9 41.9 41.9 41.9 41.9 41.9 41.9 53 84.8 83.9 83.0 82.0 81.0 80.1 79.1 78.1 77.1 76.2 75.2 74.2 73.2 72.3 71.3 70.4 69.4 68.4 67.5 66.5 65.6 64.7 63.7 62.8 61.9 60.9 60.0 59.1 58.2 57.3 56.4 55.5 54.7 53.8 52.9 52.1 51.3 50.4 49.6 48.8 48.0 47.3 46.5 45.8 45.1 44.4 43.8 43.1 42.5 41.9 41.4 40.8 40.3 39.9 39.4 39.0 38.6 38.2 37.9 37.6 84.8 83.9 83.0 82.0 81.0 80.0 79.1 78.1 77.1 76.1 75.2 74.2 73.2 72.3 71.3 70.3 69.4 68.4 67.4 66.5 65.5 64.6 63.7 62.7 61.8 60.9 59.9 59.0 58.1 57.2 56.3 55.4 54.6 53.7 52.8 52.0 51.1 50.3 49.5 48.6 47.8 47.1 46.3 45.6 44.8 44.1 43.4 42.8 42.1 41.5 40.9 40.4 39.9 39.4 38.9 38.4 38.0 37.6 37.3 36.9 72488 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations TABLE 3 TO PARAGRAPH (d) Ages 45 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120+ jbell on DSKJLSW7X2PROD with RULES5 Ages 0 1 2 3 4 5 6 7 VerDate Sep<11>2014 46 42.6 42.4 42.3 42.2 42.1 41.9 41.8 41.8 41.7 41.6 41.5 41.5 41.4 41.4 41.3 41.3 41.2 41.2 41.2 41.1 41.1 41.1 41.1 41.1 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 54 47 41.8 41.6 41.5 41.3 41.2 41.1 41.0 40.9 40.8 40.7 40.6 40.6 40.5 40.4 40.4 40.3 40.3 40.3 40.2 40.2 40.2 40.1 40.1 40.1 40.1 40.1 40.1 40.1 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 55 84.8 83.9 82.9 82.0 81.0 80.0 79.0 78.1 22:51 Nov 10, 2020 48 41.0 40.8 40.6 40.5 40.4 40.2 40.1 40.0 39.9 39.8 39.7 39.7 39.6 39.5 39.5 39.4 39.4 39.3 39.3 39.3 39.2 39.2 39.2 39.2 39.2 39.1 39.1 39.1 39.1 39.1 39.1 39.1 39.1 39.1 39.1 39.1 39.1 39.1 39.1 39.1 39.0 39.0 39.0 39.0 39.0 39.0 39.0 39.0 39.0 39.0 39.0 39.0 39.0 39.0 39.0 39.0 39.0 39.0 39.0 39.0 39.0 56 84.8 83.9 82.9 82.0 81.0 80.0 79.0 78.1 Jkt 253001 49 40.2 40.0 39.8 39.7 39.5 39.4 39.3 39.1 39.0 38.9 38.8 38.8 38.7 38.6 38.6 38.5 38.5 38.4 38.4 38.3 38.3 38.3 38.3 38.2 38.2 38.2 38.2 38.2 38.2 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 57 84.8 83.9 82.9 81.9 81.0 80.0 79.0 78.0 PO 00000 Frm 00018 50 39.5 39.2 39.0 38.9 38.7 38.6 38.4 38.3 38.2 38.1 38.0 37.9 37.8 37.7 37.7 37.6 37.5 37.5 37.5 37.4 37.4 37.3 37.3 37.3 37.3 37.3 37.2 37.2 37.2 37.2 37.2 37.2 37.2 37.2 37.2 37.2 37.2 37.2 37.2 37.2 37.1 37.1 37.1 37.1 37.1 37.1 37.1 37.1 37.1 37.1 37.1 37.1 37.1 37.1 37.1 37.1 37.1 37.1 37.1 37.1 37.1 58 84.8 83.9 82.9 81.9 81.0 80.0 79.0 78.0 Fmt 4701 51 38.7 38.5 38.3 38.1 37.9 37.7 37.6 37.5 37.3 37.2 37.1 37.0 36.9 36.8 36.8 36.7 36.6 36.6 36.5 36.5 36.5 36.4 36.4 36.4 36.3 36.3 36.3 36.3 36.3 36.3 36.3 36.2 36.2 36.2 36.2 36.2 36.2 36.2 36.2 36.2 36.2 36.2 36.2 36.2 36.2 36.2 36.2 36.2 36.2 36.2 36.2 36.2 36.2 36.2 36.2 36.2 36.2 36.2 36.2 36.2 36.2 59 84.8 83.9 82.9 81.9 80.9 80.0 79.0 78.0 Sfmt 4700 52 38.0 37.7 37.5 37.3 37.1 36.9 36.8 36.6 36.5 36.4 36.2 36.1 36.0 36.0 35.9 35.8 35.7 35.7 35.6 35.6 35.5 35.5 35.5 35.4 35.4 35.4 35.4 35.4 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 60 84.7 83.9 82.9 81.9 80.9 80.0 79.0 78.0 E:\FR\FM\12NOR5.SGM 53 37.3 37.0 36.8 36.6 36.3 36.2 36.0 35.8 35.7 35.5 35.4 35.3 35.2 35.1 35.0 34.9 34.9 34.8 34.7 34.7 34.6 34.6 34.6 34.5 34.5 34.5 34.5 34.4 34.4 34.4 34.4 34.4 34.4 34.4 34.4 34.4 34.3 34.3 34.3 34.3 34.3 34.3 34.3 34.3 34.3 34.3 34.3 34.3 34.3 34.3 34.3 34.3 34.3 34.3 34.3 34.3 34.3 34.3 34.3 34.3 34.3 61 84.7 83.8 82.9 81.9 80.9 79.9 79.0 78.0 12NOR5 36.6 36.3 36.1 35.8 35.6 35.4 35.2 35.0 34.9 34.7 34.6 34.5 34.3 34.2 34.1 34.1 34.0 33.9 33.9 33.8 33.7 33.7 33.7 33.6 33.6 33.6 33.5 33.5 33.5 33.5 33.5 33.5 33.5 33.4 33.4 33.4 33.4 33.4 33.4 33.4 33.4 33.4 33.4 33.4 33.4 33.4 33.4 33.4 33.4 33.4 33.4 33.4 33.4 33.4 33.4 33.4 33.4 33.4 33.4 33.4 33.4 62 84.7 83.8 82.9 81.9 80.9 79.9 79.0 78.0 84.7 83.8 82.9 81.9 80.9 79.9 78.9 78.0 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations 72489 TABLE 3 TO PARAGRAPH (d) jbell on DSKJLSW7X2PROD with RULES5 Ages 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 VerDate Sep<11>2014 54 55 77.1 76.1 75.1 74.2 73.2 72.2 71.3 70.3 69.3 68.4 67.4 66.5 65.5 64.6 63.6 62.7 61.7 60.8 59.9 59.0 58.0 57.1 56.2 55.3 54.5 53.6 52.7 51.8 51.0 50.1 49.3 48.5 47.7 46.9 46.1 45.3 44.6 43.8 43.1 42.5 41.8 41.2 40.6 40.0 39.4 38.9 38.4 37.9 37.5 37.1 36.7 36.3 36.0 35.7 35.4 35.1 34.9 34.6 34.4 34.2 34.1 33.9 33.8 33.6 33.5 33.4 33.3 33.2 33.1 33.0 33.0 32.9 22:51 Nov 10, 2020 56 77.1 76.1 75.1 74.2 73.2 72.2 71.2 70.3 69.3 68.3 67.4 66.4 65.5 64.5 63.6 62.6 61.7 60.8 59.8 58.9 58.0 57.1 56.2 55.3 54.4 53.5 52.6 51.7 50.9 50.0 49.1 48.3 47.5 46.7 45.9 45.1 44.3 43.6 42.9 42.2 41.5 40.8 40.2 39.6 39.0 38.4 37.9 37.4 36.9 36.5 36.1 35.7 35.3 35.0 34.7 34.4 34.2 33.9 33.7 33.5 33.3 33.1 33.0 32.8 32.7 32.6 32.4 32.4 32.3 32.2 32.1 32.0 Jkt 253001 57 77.1 76.1 75.1 74.1 73.2 72.2 71.2 70.2 69.3 68.3 67.4 66.4 65.4 64.5 63.5 62.6 61.6 60.7 59.8 58.8 57.9 57.0 56.1 55.2 54.3 53.4 52.5 51.6 50.7 49.9 49.0 48.2 47.3 46.5 45.7 44.9 44.1 43.4 42.6 41.9 41.2 40.5 39.8 39.2 38.6 38.0 37.5 36.9 36.5 36.0 35.5 35.1 34.8 34.4 34.1 33.8 33.5 33.2 33.0 32.7 32.5 32.3 32.2 32.0 31.9 31.7 31.6 31.5 31.4 31.3 31.2 31.2 PO 00000 Frm 00019 58 77.0 76.1 75.1 74.1 73.1 72.2 71.2 70.2 69.3 68.3 67.3 66.4 65.4 64.5 63.5 62.5 61.6 60.7 59.7 58.8 57.9 56.9 56.0 55.1 54.2 53.3 52.4 51.5 50.6 49.8 48.9 48.0 47.2 46.3 45.5 44.7 43.9 43.1 42.4 41.6 40.9 40.2 39.5 38.9 38.2 37.6 37.1 36.5 36.0 35.5 35.0 34.6 34.2 33.8 33.4 33.1 32.8 32.5 32.3 32.0 31.8 31.6 31.4 31.2 31.1 30.9 30.8 30.7 30.6 30.5 30.4 30.3 Fmt 4701 59 77.0 76.1 75.1 74.1 73.1 72.1 71.2 70.2 69.2 68.3 67.3 66.3 65.4 64.4 63.5 62.5 61.6 60.6 59.7 58.7 57.8 56.9 56.0 55.0 54.1 53.2 52.3 51.4 50.5 49.7 48.8 47.9 47.1 46.2 45.4 44.5 43.7 42.9 42.2 41.4 40.7 39.9 39.2 38.6 37.9 37.3 36.7 36.1 35.5 35.0 34.5 34.1 33.6 33.2 32.8 32.5 32.2 31.9 31.6 31.3 31.1 30.9 30.7 30.5 30.3 30.1 30.0 29.9 29.8 29.7 29.6 29.5 Sfmt 4700 60 77.0 76.0 75.1 74.1 73.1 72.1 71.2 70.2 69.2 68.2 67.3 66.3 65.4 64.4 63.4 62.5 61.5 60.6 59.6 58.7 57.8 56.8 55.9 55.0 54.1 53.2 52.2 51.3 50.5 49.6 48.7 47.8 46.9 46.1 45.2 44.4 43.6 42.8 42.0 41.2 40.4 39.7 39.0 38.3 37.6 36.9 36.3 35.7 35.1 34.6 34.1 33.6 33.1 32.7 32.3 31.9 31.5 31.2 30.9 30.6 30.4 30.1 29.9 29.7 29.5 29.4 29.2 29.1 29.0 28.8 28.7 28.7 E:\FR\FM\12NOR5.SGM 61 77.0 76.0 75.0 74.1 73.1 72.1 71.1 70.2 69.2 68.2 67.3 66.3 65.3 64.4 63.4 62.4 61.5 60.5 59.6 58.7 57.7 56.8 55.9 54.9 54.0 53.1 52.2 51.3 50.4 49.5 48.6 47.7 46.8 46.0 45.1 44.3 43.4 42.6 41.8 41.0 40.2 39.5 38.7 38.0 37.3 36.6 36.0 35.3 34.8 34.2 33.6 33.1 32.6 32.2 31.7 31.3 31.0 30.6 30.3 30.0 29.7 29.4 29.2 29.0 28.8 28.6 28.4 28.3 28.2 28.0 27.9 27.8 12NOR5 62 77.0 76.0 75.0 74.1 73.1 72.1 71.1 70.1 69.2 68.2 67.2 66.3 65.3 64.3 63.4 62.4 61.5 60.5 59.6 58.6 57.7 56.7 55.8 54.9 54.0 53.0 52.1 51.2 50.3 49.4 48.5 47.6 46.7 45.8 45.0 44.1 43.3 42.4 41.6 40.8 40.0 39.2 38.5 37.7 37.0 36.3 35.7 35.0 34.4 33.8 33.2 32.7 32.2 31.7 31.2 30.8 30.4 30.0 29.7 29.4 29.1 28.8 28.5 28.3 28.1 27.9 27.7 27.5 27.4 27.3 27.1 27.0 77.0 76.0 75.0 74.0 73.1 72.1 71.1 70.1 69.2 68.2 67.2 66.2 65.3 64.3 63.4 62.4 61.4 60.5 59.5 58.6 57.6 56.7 55.8 54.8 53.9 53.0 52.1 51.1 50.2 49.3 48.4 47.5 46.6 45.7 44.9 44.0 43.1 42.3 41.5 40.6 39.8 39.0 38.3 37.5 36.8 36.1 35.4 34.7 34.1 33.4 32.8 32.3 31.7 31.2 30.8 30.3 29.9 29.5 29.1 28.7 28.4 28.1 27.9 27.6 27.4 27.2 27.0 26.8 26.6 26.5 26.4 26.2 72490 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations TABLE 3 TO PARAGRAPH (d)—Continued Ages 54 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120+ jbell on DSKJLSW7X2PROD with RULES5 Ages 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 VerDate Sep<11>2014 55 32.9 32.8 32.8 32.7 32.7 32.7 32.6 32.6 32.6 32.6 32.6 32.5 32.5 32.5 32.5 32.5 32.5 32.5 32.5 32.5 32.5 32.5 32.5 32.5 32.5 32.5 32.5 32.5 32.5 32.5 32.5 32.5 32.5 32.5 32.5 32.5 32.5 32.5 32.5 32.5 32.5 63 56 32.0 31.9 31.9 31.8 31.8 31.8 31.7 31.7 31.7 31.7 31.7 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 64 84.7 83.8 82.9 81.9 80.9 79.9 78.9 78.0 77.0 76.0 75.0 74.0 73.0 72.1 71.1 70.1 69.1 68.2 67.2 66.2 65.3 64.3 63.3 62.4 61.4 60.5 59.5 58.6 22:51 Nov 10, 2020 57 31.1 31.1 31.0 31.0 30.9 30.9 30.9 30.8 30.8 30.8 30.8 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.6 65 84.7 83.8 82.8 81.9 80.9 79.9 78.9 77.9 77.0 76.0 75.0 74.0 73.0 72.1 71.1 70.1 69.1 68.2 67.2 66.2 65.2 64.3 63.3 62.3 61.4 60.4 59.5 58.5 Jkt 253001 58 30.3 30.2 30.1 30.1 30.0 30.0 30.0 29.9 29.9 29.9 29.9 29.9 29.8 29.8 29.8 29.8 29.8 29.8 29.8 29.8 29.8 29.8 29.8 29.8 29.8 29.8 29.8 29.8 29.8 29.8 29.8 29.8 29.8 29.8 29.8 29.8 29.8 29.8 29.8 29.8 29.8 66 84.7 83.8 82.8 81.9 80.9 79.9 78.9 77.9 77.0 76.0 75.0 74.0 73.0 72.0 71.1 70.1 69.1 68.1 67.2 66.2 65.2 64.3 63.3 62.3 61.4 60.4 59.5 58.5 PO 00000 Frm 00020 59 29.4 29.3 29.3 29.2 29.2 29.1 29.1 29.1 29.0 29.0 29.0 29.0 29.0 29.0 28.9 28.9 28.9 28.9 28.9 28.9 28.9 28.9 28.9 28.9 28.9 28.9 28.9 28.9 28.9 28.9 28.9 28.9 28.9 28.9 28.9 28.9 28.9 28.9 28.9 28.9 28.9 67 84.7 83.8 82.8 81.9 80.9 79.9 78.9 77.9 76.9 76.0 75.0 74.0 73.0 72.0 71.1 70.1 69.1 68.1 67.2 66.2 65.2 64.2 63.3 62.3 61.3 60.4 59.4 58.5 Fmt 4701 60 28.6 28.5 28.4 28.4 28.3 28.3 28.2 28.2 28.2 28.2 28.1 28.1 28.1 28.1 28.1 28.1 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 68 84.7 83.8 82.8 81.9 80.9 79.9 78.9 77.9 76.9 76.0 75.0 74.0 73.0 72.0 71.0 70.1 69.1 68.1 67.1 66.2 65.2 64.2 63.3 62.3 61.3 60.4 59.4 58.5 Sfmt 4700 61 27.8 27.7 27.6 27.5 27.5 27.4 27.4 27.4 27.3 27.3 27.3 27.3 27.2 27.2 27.2 27.2 27.2 27.2 27.2 27.2 27.1 27.1 27.1 27.1 27.1 27.1 27.1 27.1 27.1 27.1 27.1 27.1 27.1 27.1 27.1 27.1 27.1 27.1 27.1 27.1 27.1 69 84.7 83.8 82.8 81.8 80.9 79.9 78.9 77.9 76.9 75.9 75.0 74.0 73.0 72.0 71.0 70.1 69.1 68.1 67.1 66.2 65.2 64.2 63.2 62.3 61.3 60.3 59.4 58.4 E:\FR\FM\12NOR5.SGM 62 26.9 26.9 26.8 26.7 26.7 26.6 26.6 26.5 26.5 26.4 26.4 26.4 26.4 26.4 26.3 26.3 26.3 26.3 26.3 26.3 26.3 26.3 26.3 26.3 26.3 26.3 26.3 26.3 26.3 26.3 26.3 26.3 26.3 26.3 26.3 26.3 26.3 26.3 26.3 26.2 26.2 70 84.7 83.8 82.8 81.8 80.9 79.9 78.9 77.9 76.9 75.9 75.0 74.0 73.0 72.0 71.0 70.0 69.1 68.1 67.1 66.1 65.2 64.2 63.2 62.3 61.3 60.3 59.4 58.4 12NOR5 26.1 26.0 26.0 25.9 25.8 25.8 25.7 25.7 25.6 25.6 25.6 25.6 25.5 25.5 25.5 25.5 25.5 25.5 25.5 25.4 25.4 25.4 25.4 25.4 25.4 25.4 25.4 25.4 25.4 25.4 25.4 25.4 25.4 25.4 25.4 25.4 25.4 25.4 25.4 25.4 25.4 71 84.7 83.8 82.8 81.8 80.9 79.9 78.9 77.9 76.9 75.9 74.9 74.0 73.0 72.0 71.0 70.0 69.1 68.1 67.1 66.1 65.2 64.2 63.2 62.2 61.3 60.3 59.4 58.4 84.7 83.8 82.8 81.8 80.9 79.9 78.9 77.9 76.9 75.9 74.9 74.0 73.0 72.0 71.0 70.0 69.0 68.1 67.1 66.1 65.1 64.2 63.2 62.2 61.3 60.3 59.3 58.4 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations 72491 TABLE 3 TO PARAGRAPH (d) jbell on DSKJLSW7X2PROD with RULES5 Ages 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 VerDate Sep<11>2014 63 64 57.6 56.7 55.7 54.8 53.9 52.9 52.0 51.1 50.2 49.3 48.3 47.4 46.5 45.7 44.8 43.9 43.0 42.2 41.3 40.5 39.7 38.9 38.1 37.3 36.6 35.8 35.1 34.4 33.8 33.1 32.5 31.9 31.3 30.8 30.3 29.8 29.4 28.9 28.5 28.2 27.8 27.5 27.2 26.9 26.7 26.5 26.2 26.1 25.9 25.7 25.6 25.5 25.3 25.2 25.2 25.1 25.0 25.0 24.9 24.9 24.8 24.8 24.7 24.7 24.7 24.7 24.7 24.6 24.6 24.6 24.6 24.6 22:51 Nov 10, 2020 65 57.6 56.6 55.7 54.8 53.8 52.9 52.0 51.0 50.1 49.2 48.3 47.4 46.5 45.6 44.7 43.8 42.9 42.1 41.2 40.4 39.5 38.7 37.9 37.1 36.3 35.6 34.9 34.2 33.5 32.8 32.2 31.5 31.0 30.4 29.9 29.4 28.9 28.4 28.0 27.6 27.2 26.9 26.6 26.3 26.0 25.8 25.5 25.3 25.2 25.0 24.8 24.7 24.6 24.5 24.4 24.3 24.2 24.1 24.1 24.0 24.0 24.0 23.9 23.9 23.9 23.8 23.8 23.8 23.8 23.8 23.8 23.8 Jkt 253001 66 57.5 56.6 55.7 54.7 53.8 52.8 51.9 51.0 50.1 49.1 48.2 47.3 46.4 45.5 44.6 43.7 42.8 41.9 41.1 40.2 39.4 38.6 37.7 36.9 36.2 35.4 34.6 33.9 33.2 32.5 31.9 31.2 30.6 30.0 29.5 28.9 28.4 28.0 27.5 27.1 26.7 26.3 26.0 25.7 25.4 25.1 24.9 24.6 24.4 24.3 24.1 23.9 23.8 23.7 23.6 23.5 23.4 23.3 23.3 23.2 23.2 23.1 23.1 23.1 23.0 23.0 23.0 23.0 23.0 23.0 22.9 22.9 PO 00000 Frm 00021 67 57.5 56.6 55.6 54.7 53.7 52.8 51.9 50.9 50.0 49.1 48.2 47.2 46.3 45.4 44.5 43.6 42.7 41.8 41.0 40.1 39.3 38.4 37.6 36.8 36.0 35.2 34.4 33.7 33.0 32.3 31.6 30.9 30.3 29.7 29.1 28.5 28.0 27.5 27.0 26.6 26.2 25.8 25.4 25.1 24.8 24.5 24.2 24.0 23.7 23.5 23.4 23.2 23.1 22.9 22.8 22.7 22.6 22.6 22.5 22.4 22.4 22.3 22.3 22.3 22.2 22.2 22.2 22.2 22.2 22.1 22.1 22.1 Fmt 4701 68 57.5 56.5 55.6 54.7 53.7 52.8 51.8 50.9 50.0 49.0 48.1 47.2 46.3 45.4 44.4 43.5 42.6 41.8 40.9 40.0 39.1 38.3 37.5 36.6 35.8 35.0 34.2 33.5 32.7 32.0 31.3 30.6 30.0 29.4 28.7 28.2 27.6 27.1 26.6 26.1 25.7 25.3 24.9 24.5 24.2 23.9 23.6 23.3 23.1 22.9 22.7 22.5 22.3 22.2 22.1 22.0 21.9 21.8 21.7 21.6 21.6 21.5 21.5 21.5 21.4 21.4 21.4 21.4 21.3 21.3 21.3 21.3 Sfmt 4700 69 57.5 56.5 55.6 54.6 53.7 52.7 51.8 50.9 49.9 49.0 48.1 47.1 46.2 45.3 44.4 43.5 42.6 41.7 40.8 39.9 39.0 38.2 37.3 36.5 35.7 34.9 34.1 33.3 32.5 31.8 31.1 30.4 29.7 29.1 28.4 27.8 27.2 26.7 26.2 25.7 25.2 24.8 24.3 24.0 23.6 23.3 23.0 22.7 22.4 22.2 22.0 21.8 21.6 21.5 21.3 21.2 21.1 21.0 20.9 20.9 20.8 20.7 20.7 20.7 20.6 20.6 20.6 20.6 20.5 20.5 20.5 20.5 E:\FR\FM\12NOR5.SGM 70 57.5 56.5 55.6 54.6 53.7 52.7 51.8 50.8 49.9 49.0 48.0 47.1 46.2 45.2 44.3 43.4 42.5 41.6 40.7 39.8 38.9 38.1 37.2 36.4 35.5 34.7 33.9 33.1 32.3 31.6 30.9 30.1 29.4 28.8 28.1 27.5 26.9 26.3 25.8 25.3 24.8 24.3 23.9 23.4 23.1 22.7 22.4 22.1 21.8 21.5 21.3 21.1 20.9 20.7 20.6 20.5 20.4 20.3 20.2 20.1 20.0 20.0 19.9 19.9 19.8 19.8 19.8 19.7 19.7 19.7 19.7 19.7 12NOR5 71 57.4 56.5 55.5 54.6 53.6 52.7 51.7 50.8 49.9 48.9 48.0 47.0 46.1 45.2 44.3 43.3 42.4 41.5 40.6 39.7 38.8 38.0 37.1 36.2 35.4 34.6 33.8 33.0 32.2 31.4 30.7 29.9 29.2 28.5 27.9 27.2 26.6 26.0 25.4 24.9 24.3 23.9 23.4 22.9 22.5 22.2 21.8 21.5 21.2 20.9 20.6 20.4 20.2 20.0 19.9 19.7 19.6 19.5 19.4 19.3 19.2 19.2 19.1 19.1 19.0 19.0 19.0 18.9 18.9 18.9 18.9 18.9 57.4 56.5 55.5 54.6 53.6 52.7 51.7 50.8 49.8 48.9 47.9 47.0 46.1 45.1 44.2 43.3 42.4 41.5 40.6 39.7 38.8 37.9 37.0 36.1 35.3 34.5 33.6 32.8 32.0 31.2 30.5 29.7 29.0 28.3 27.6 26.9 26.3 25.7 25.1 24.5 24.0 23.4 22.9 22.5 22.0 21.6 21.3 20.9 20.6 20.3 20.0 19.8 19.6 19.4 19.2 19.0 18.9 18.8 18.7 18.6 18.5 18.4 18.4 18.3 18.3 18.2 18.2 18.2 18.1 18.1 18.1 18.1 72492 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations TABLE 3 TO PARAGRAPH (d)—Continued Ages 63 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120+ jbell on DSKJLSW7X2PROD with RULES5 Ages 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 VerDate Sep<11>2014 64 24.6 24.6 24.6 24.6 24.6 24.6 24.6 24.6 24.6 24.6 24.6 24.6 24.6 24.6 24.6 24.6 24.6 24.6 24.5 24.5 24.5 72 65 23.8 23.8 23.7 23.7 23.7 23.7 23.7 23.7 23.7 23.7 23.7 23.7 23.7 23.7 23.7 23.7 23.7 23.7 23.7 23.7 23.7 73 84.7 83.8 82.8 81.8 80.9 79.9 78.9 77.9 76.9 75.9 74.9 73.9 73.0 72.0 71.0 70.0 69.0 68.1 67.1 66.1 65.1 64.2 63.2 62.2 61.3 60.3 59.3 58.4 57.4 56.5 55.5 54.5 53.6 52.6 51.7 50.8 49.8 48.9 47.9 47.0 46.0 45.1 44.2 43.2 42.3 41.4 40.5 39.6 22:51 Nov 10, 2020 66 22.9 22.9 22.9 22.9 22.9 22.9 22.9 22.9 22.9 22.9 22.9 22.9 22.9 22.9 22.9 22.9 22.9 22.9 22.9 22.9 22.9 74 84.6 83.8 82.8 81.8 80.8 79.9 78.9 77.9 76.9 75.9 74.9 73.9 73.0 72.0 71.0 70.0 69.0 68.1 67.1 66.1 65.1 64.2 63.2 62.2 61.2 60.3 59.3 58.4 57.4 56.4 55.5 54.5 53.6 52.6 51.7 50.7 49.8 48.8 47.9 46.9 46.0 45.1 44.1 43.2 42.3 41.4 40.4 39.5 Jkt 253001 67 22.1 22.1 22.1 22.1 22.1 22.1 22.1 22.1 22.1 22.1 22.1 22.1 22.1 22.1 22.1 22.1 22.1 22.1 22.1 22.1 22.0 75 84.6 83.8 82.8 81.8 80.8 79.9 78.9 77.9 76.9 75.9 74.9 73.9 73.0 72.0 71.0 70.0 69.0 68.0 67.1 66.1 65.1 64.1 63.2 62.2 61.2 60.3 59.3 58.3 57.4 56.4 55.5 54.5 53.6 52.6 51.7 50.7 49.8 48.8 47.9 46.9 46.0 45.0 44.1 43.2 42.2 41.3 40.4 39.5 PO 00000 Frm 00022 68 21.3 21.3 21.3 21.3 21.3 21.3 21.3 21.3 21.3 21.3 21.3 21.3 21.3 21.3 21.3 21.3 21.3 21.2 21.2 21.2 21.2 76 84.6 83.8 82.8 81.8 80.8 79.9 78.9 77.9 76.9 75.9 74.9 73.9 72.9 72.0 71.0 70.0 69.0 68.0 67.1 66.1 65.1 64.1 63.2 62.2 61.2 60.3 59.3 58.3 57.4 56.4 55.5 54.5 53.5 52.6 51.6 50.7 49.7 48.8 47.8 46.9 45.9 45.0 44.1 43.1 42.2 41.3 40.3 39.4 Fmt 4701 69 20.5 20.5 20.5 20.5 20.5 20.5 20.5 20.5 20.5 20.4 20.4 20.4 20.4 20.4 20.4 20.4 20.4 20.4 20.4 20.4 20.4 77 84.6 83.8 82.8 81.8 80.8 79.9 78.9 77.9 76.9 75.9 74.9 73.9 72.9 72.0 71.0 70.0 69.0 68.0 67.1 66.1 65.1 64.1 63.2 62.2 61.2 60.2 59.3 58.3 57.4 56.4 55.4 54.5 53.5 52.6 51.6 50.7 49.7 48.8 47.8 46.9 45.9 45.0 44.0 43.1 42.2 41.2 40.3 39.4 Sfmt 4700 70 19.7 19.7 19.7 19.6 19.6 19.6 19.6 19.6 19.6 19.6 19.6 19.6 19.6 19.6 19.6 19.6 19.6 19.6 19.6 19.6 19.6 78 84.6 83.8 82.8 81.8 80.8 79.8 78.9 77.9 76.9 75.9 74.9 73.9 72.9 72.0 71.0 70.0 69.0 68.0 67.0 66.1 65.1 64.1 63.1 62.2 61.2 60.2 59.3 58.3 57.3 56.4 55.4 54.5 53.5 52.6 51.6 50.7 49.7 48.8 47.8 46.9 45.9 45.0 44.0 43.1 42.1 41.2 40.3 39.3 E:\FR\FM\12NOR5.SGM 71 18.9 18.9 18.8 18.8 18.8 18.8 18.8 18.8 18.8 18.8 18.8 18.8 18.8 18.8 18.8 18.8 18.8 18.8 18.8 18.8 18.8 79 84.6 83.8 82.8 81.8 80.8 79.8 78.9 77.9 76.9 75.9 74.9 73.9 72.9 71.9 71.0 70.0 69.0 68.0 67.0 66.1 65.1 64.1 63.1 62.2 61.2 60.2 59.3 58.3 57.3 56.4 55.4 54.5 53.5 52.6 51.6 50.6 49.7 48.7 47.8 46.8 45.9 44.9 44.0 43.0 42.1 41.2 40.2 39.3 12NOR5 18.1 18.1 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0 80 84.6 83.8 82.8 81.8 80.8 79.8 78.9 77.9 76.9 75.9 74.9 73.9 72.9 71.9 71.0 70.0 69.0 68.0 67.0 66.1 65.1 64.1 63.1 62.2 61.2 60.2 59.3 58.3 57.3 56.4 55.4 54.5 53.5 52.5 51.6 50.6 49.7 48.7 47.8 46.8 45.9 44.9 44.0 43.0 42.1 41.1 40.2 39.3 84.6 83.8 82.8 81.8 80.8 79.8 78.9 77.9 76.9 75.9 74.9 73.9 72.9 71.9 71.0 70.0 69.0 68.0 67.0 66.1 65.1 64.1 63.1 62.1 61.2 60.2 59.2 58.3 57.3 56.4 55.4 54.4 53.5 52.5 51.6 50.6 49.7 48.7 47.8 46.8 45.9 44.9 43.9 43.0 42.1 41.1 40.2 39.2 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations 72493 TABLE 3 TO PARAGRAPH (d) jbell on DSKJLSW7X2PROD with RULES5 Ages 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 VerDate Sep<11>2014 72 73 38.7 37.8 36.9 36.0 35.2 34.3 33.5 32.7 31.9 31.1 30.3 29.5 28.8 28.1 27.4 26.7 26.0 25.4 24.8 24.2 23.6 23.1 22.5 22.0 21.6 21.1 20.7 20.4 20.0 19.7 19.4 19.2 18.9 18.7 18.5 18.3 18.2 18.1 17.9 17.8 17.7 17.7 17.6 17.5 17.5 17.4 17.4 17.4 17.4 17.3 17.3 17.3 17.3 17.3 17.3 17.3 17.2 17.2 17.2 17.2 17.2 17.2 17.2 17.2 17.2 17.2 17.2 17.2 17.2 17.2 17.2 17.2 22:51 Nov 10, 2020 74 38.6 37.7 36.8 36.0 35.1 34.2 33.4 32.6 31.7 30.9 30.1 29.4 28.6 27.9 27.2 26.5 25.8 25.1 24.5 23.9 23.3 22.7 22.2 21.6 21.1 20.7 20.3 19.9 19.5 19.1 18.8 18.6 18.3 18.1 17.9 17.7 17.5 17.4 17.2 17.1 17.0 16.9 16.9 16.8 16.7 16.7 16.6 16.6 16.6 16.6 16.5 16.5 16.5 16.5 16.5 16.5 16.5 16.5 16.5 16.5 16.5 16.4 16.4 16.4 16.4 16.4 16.4 16.4 16.4 16.4 16.4 16.4 Jkt 253001 75 38.6 37.7 36.8 35.9 35.0 34.1 33.3 32.4 31.6 30.8 30.0 29.2 28.4 27.7 27.0 26.2 25.5 24.9 24.2 23.6 23.0 22.4 21.8 21.3 20.7 20.3 19.8 19.4 19.0 18.6 18.3 18.0 17.7 17.4 17.2 17.0 16.8 16.7 16.5 16.4 16.3 16.2 16.1 16.1 16.0 15.9 15.9 15.9 15.8 15.8 15.8 15.7 15.7 15.7 15.7 15.7 15.7 15.7 15.7 15.7 15.7 15.7 15.7 15.7 15.7 15.7 15.7 15.7 15.6 15.6 15.6 15.6 PO 00000 Frm 00023 76 38.5 37.6 36.7 35.8 34.9 34.1 33.2 32.4 31.5 30.7 29.9 29.1 28.3 27.5 26.8 26.1 25.3 24.6 24.0 23.3 22.7 22.1 21.5 20.9 20.4 19.9 19.4 18.9 18.5 18.1 17.8 17.4 17.1 16.9 16.6 16.4 16.2 16.0 15.9 15.7 15.6 15.5 15.4 15.3 15.3 15.2 15.2 15.1 15.1 15.0 15.0 15.0 15.0 15.0 14.9 14.9 14.9 14.9 14.9 14.9 14.9 14.9 14.9 14.9 14.9 14.9 14.9 14.9 14.9 14.9 14.9 14.8 Fmt 4701 77 38.5 37.5 36.6 35.7 34.9 34.0 33.1 32.3 31.4 30.6 29.8 29.0 28.2 27.4 26.6 25.9 25.2 24.4 23.7 23.1 22.4 21.8 21.2 20.6 20.0 19.5 19.0 18.5 18.1 17.7 17.3 16.9 16.6 16.3 16.0 15.8 15.6 15.4 15.2 15.1 14.9 14.8 14.7 14.6 14.6 14.5 14.4 14.4 14.3 14.3 14.3 14.3 14.2 14.2 14.2 14.2 14.2 14.2 14.2 14.2 14.2 14.2 14.2 14.2 14.2 14.2 14.1 14.1 14.1 14.1 14.1 14.1 Sfmt 4700 78 38.4 37.5 36.6 35.7 34.8 33.9 33.0 32.2 31.3 30.5 29.7 28.8 28.0 27.3 26.5 25.7 25.0 24.3 23.5 22.9 22.2 21.5 20.9 20.3 19.7 19.1 18.6 18.1 17.7 17.2 16.8 16.4 16.1 15.8 15.5 15.2 15.0 14.8 14.6 14.4 14.3 14.2 14.1 14.0 13.9 13.8 13.7 13.7 13.6 13.6 13.6 13.5 13.5 13.5 13.5 13.5 13.5 13.4 13.4 13.4 13.4 13.4 13.4 13.4 13.4 13.4 13.4 13.4 13.4 13.4 13.4 13.4 E:\FR\FM\12NOR5.SGM 79 38.4 37.5 36.5 35.6 34.7 33.9 33.0 32.1 31.2 30.4 29.6 28.7 27.9 27.1 26.4 25.6 24.8 24.1 23.4 22.7 22.0 21.3 20.6 20.0 19.4 18.8 18.3 17.8 17.3 16.8 16.4 16.0 15.6 15.3 15.0 14.7 14.4 14.2 14.0 13.8 13.7 13.5 13.4 13.3 13.2 13.1 13.1 13.0 12.9 12.9 12.9 12.8 12.8 12.8 12.8 12.8 12.7 12.7 12.7 12.7 12.7 12.7 12.7 12.7 12.7 12.7 12.7 12.7 12.7 12.7 12.6 12.6 12NOR5 80 38.3 37.4 36.5 35.6 34.7 33.8 32.9 32.0 31.2 30.3 29.5 28.7 27.8 27.0 26.2 25.5 24.7 23.9 23.2 22.5 21.8 21.1 20.4 19.8 19.2 18.6 18.0 17.4 16.9 16.4 16.0 15.6 15.2 14.8 14.5 14.2 13.9 13.6 13.4 13.2 13.1 12.9 12.8 12.7 12.6 12.5 12.4 12.3 12.3 12.2 12.2 12.2 12.1 12.1 12.1 12.1 12.0 12.0 12.0 12.0 12.0 12.0 12.0 12.0 12.0 12.0 12.0 12.0 12.0 12.0 11.9 11.9 38.3 37.4 36.5 35.5 34.6 33.7 32.9 32.0 31.1 30.3 29.4 28.6 27.8 26.9 26.1 25.3 24.6 23.8 23.1 22.3 21.6 20.9 20.2 19.6 18.9 18.3 17.7 17.1 16.6 16.1 15.6 15.2 14.7 14.4 14.0 13.7 13.4 13.1 12.9 12.7 12.5 12.3 12.2 12.1 11.9 11.9 11.8 11.7 11.6 11.6 11.5 11.5 11.5 11.4 11.4 11.4 11.4 11.4 11.4 11.4 11.4 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.2 72494 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations TABLE 3 TO PARAGRAPH (d) Ages 72 120+ jbell on DSKJLSW7X2PROD with RULES5 Ages 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 VerDate Sep<11>2014 73 17.2 81 74 16.4 82 84.6 83.8 82.8 81.8 80.8 79.8 78.9 77.9 76.9 75.9 74.9 73.9 72.9 71.9 71.0 70.0 69.0 68.0 67.0 66.0 65.1 64.1 63.1 62.1 61.2 60.2 59.2 58.3 57.3 56.4 55.4 54.4 53.5 52.5 51.6 50.6 49.7 48.7 47.7 46.8 45.8 44.9 43.9 43.0 42.0 41.1 40.1 39.2 38.3 37.3 36.4 35.5 34.6 33.7 32.8 31.9 31.1 30.2 29.3 28.5 27.7 26.9 26.0 25.2 24.5 23.7 22.9 22.2 22:51 Nov 10, 2020 75 15.6 83 84.6 83.8 82.8 81.8 80.8 79.8 78.9 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 70.0 69.0 68.0 67.0 66.0 65.1 64.1 63.1 62.1 61.2 60.2 59.2 58.3 57.3 56.3 55.4 54.4 53.5 52.5 51.6 50.6 49.7 48.7 47.7 46.8 45.8 44.9 43.9 43.0 42.0 41.1 40.1 39.2 38.3 37.3 36.4 35.5 34.6 33.7 32.8 31.9 31.0 30.1 29.3 28.4 27.6 26.8 26.0 25.2 24.4 23.6 22.8 22.1 Jkt 253001 76 14.8 84 84.6 83.7 82.8 81.8 80.8 79.8 78.9 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 70.0 69.0 68.0 67.0 66.0 65.1 64.1 63.1 62.1 61.2 60.2 59.2 58.3 57.3 56.3 55.4 54.4 53.5 52.5 51.6 50.6 49.6 48.7 47.7 46.8 45.8 44.9 43.9 43.0 42.0 41.1 40.1 39.2 38.2 37.3 36.4 35.4 34.5 33.6 32.7 31.8 31.0 30.1 29.2 28.4 27.5 26.7 25.9 25.1 24.3 23.5 22.7 22.0 PO 00000 Frm 00024 77 14.1 85 84.6 83.7 82.8 81.8 80.8 79.8 78.9 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 70.0 69.0 68.0 67.0 66.0 65.1 64.1 63.1 62.1 61.2 60.2 59.2 58.3 57.3 56.3 55.4 54.4 53.5 52.5 51.5 50.6 49.6 48.7 47.7 46.8 45.8 44.9 43.9 42.9 42.0 41.0 40.1 39.2 38.2 37.3 36.3 35.4 34.5 33.6 32.7 31.8 30.9 30.0 29.2 28.3 27.5 26.7 25.8 25.0 24.2 23.4 22.6 21.9 Fmt 4701 78 13.3 86 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 70.0 69.0 68.0 67.0 66.0 65.1 64.1 63.1 62.1 61.2 60.2 59.2 58.3 57.3 56.3 55.4 54.4 53.5 52.5 51.5 50.6 49.6 48.7 47.7 46.8 45.8 44.8 43.9 42.9 42.0 41.0 40.1 39.1 38.2 37.3 36.3 35.4 34.5 33.6 32.7 31.8 30.9 30.0 29.1 28.3 27.4 26.6 25.8 25.0 24.1 23.3 22.6 21.8 Sfmt 4700 79 12.6 87 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 70.0 69.0 68.0 67.0 66.0 65.1 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.4 54.4 53.5 52.5 51.5 50.6 49.6 48.7 47.7 46.7 45.8 44.8 43.9 42.9 42.0 41.0 40.1 39.1 38.2 37.2 36.3 35.4 34.5 33.5 32.6 31.7 30.9 30.0 29.1 28.2 27.4 26.6 25.7 24.9 24.1 23.3 22.5 21.7 E:\FR\FM\12NOR5.SGM 80 11.9 88 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 70.0 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.4 54.4 53.4 52.5 51.5 50.6 49.6 48.7 47.7 46.7 45.8 44.8 43.9 42.9 42.0 41.0 40.1 39.1 38.2 37.2 36.3 35.4 34.4 33.5 32.6 31.7 30.8 29.9 29.1 28.2 27.4 26.5 25.7 24.9 24.0 23.2 22.4 21.6 12NOR5 11.2 89 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.4 54.4 53.4 52.5 51.5 50.6 49.6 48.7 47.7 46.7 45.8 44.8 43.9 42.9 42.0 41.0 40.0 39.1 38.2 37.2 36.3 35.3 34.4 33.5 32.6 31.7 30.8 29.9 29.0 28.2 27.3 26.5 25.6 24.8 24.0 23.2 22.4 21.6 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.4 54.4 53.4 52.5 51.5 50.6 49.6 48.7 47.7 46.7 45.8 44.8 43.9 42.9 41.9 41.0 40.0 39.1 38.1 37.2 36.3 35.3 34.4 33.5 32.6 31.7 30.8 29.9 29.0 28.2 27.3 26.4 25.6 24.8 24.0 23.1 22.3 21.5 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations 72495 TABLE 3 TO PARAGRAPH (d) Ages 81 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120+ jbell on DSKJLSW7X2PROD with RULES5 Ages 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 VerDate Sep<11>2014 82 21.5 20.7 20.0 19.4 18.7 18.1 17.4 16.9 16.3 15.8 15.3 14.8 14.4 14.0 13.6 13.2 12.9 12.6 12.4 12.2 12.0 11.8 11.6 11.5 11.4 11.3 11.2 11.1 11.0 11.0 10.9 10.9 10.8 10.8 10.8 10.7 10.7 10.7 10.7 10.7 10.7 10.7 10.7 10.7 10.7 10.7 10.7 10.7 10.6 10.6 10.6 10.6 10.5 90 83 21.3 20.6 19.9 19.2 18.5 17.9 17.2 16.6 16.0 15.5 15.0 14.5 14.0 13.6 13.2 12.8 12.5 12.2 11.9 11.7 11.5 11.3 11.1 10.9 10.8 10.7 10.6 10.5 10.4 10.4 10.3 10.2 10.2 10.2 10.1 10.1 10.1 10.1 10.1 10.1 10.1 10.1 10.1 10.1 10.1 10.0 10.0 10.0 10.0 10.0 10.0 9.9 9.9 91 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 22:51 Nov 10, 2020 84 21.2 20.5 19.7 19.0 18.3 17.7 17.0 16.4 15.8 15.2 14.7 14.2 13.7 13.2 12.8 12.4 12.1 11.8 11.5 11.2 11.0 10.8 10.6 10.4 10.3 10.1 10.0 9.9 9.9 9.8 9.7 9.7 9.6 9.6 9.6 9.5 9.5 9.5 9.5 9.5 9.5 9.5 9.5 9.5 9.5 9.4 9.4 9.4 9.4 9.4 9.3 9.3 9.3 92 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 Jkt 253001 85 21.1 20.4 19.6 18.9 18.2 17.5 16.8 16.2 15.6 15.0 14.4 13.9 13.4 12.9 12.5 12.1 11.7 11.4 11.1 10.8 10.5 10.3 10.1 9.9 9.8 9.6 9.5 9.4 9.3 9.2 9.2 9.1 9.1 9.0 9.0 9.0 8.9 8.9 8.9 8.9 8.9 8.9 8.9 8.9 8.9 8.9 8.9 8.8 8.8 8.8 8.8 8.7 8.7 93 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 PO 00000 Frm 00025 86 21.0 20.3 19.5 18.8 18.1 17.4 16.7 16.0 15.4 14.8 14.2 13.6 13.1 12.6 12.2 11.8 11.4 11.0 10.7 10.4 10.1 9.9 9.7 9.5 9.3 9.2 9.0 8.9 8.8 8.7 8.7 8.6 8.5 8.5 8.5 8.4 8.4 8.4 8.4 8.4 8.4 8.4 8.3 8.3 8.3 8.3 8.3 8.3 8.3 8.2 8.2 8.2 8.1 94 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 Fmt 4701 87 20.9 20.2 19.4 18.7 17.9 17.2 16.5 15.9 15.2 14.6 14.0 13.4 12.9 12.4 11.9 11.5 11.1 10.7 10.4 10.0 9.8 9.5 9.3 9.1 8.9 8.7 8.6 8.5 8.4 8.3 8.2 8.1 8.0 8.0 8.0 7.9 7.9 7.9 7.9 7.9 7.8 7.8 7.8 7.8 7.8 7.8 7.8 7.8 7.7 7.7 7.7 7.6 7.6 95 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 Sfmt 4700 88 20.9 20.1 19.3 18.6 17.8 17.1 16.4 15.7 15.1 14.4 13.8 13.2 12.7 12.2 11.7 11.2 10.8 10.4 10.0 9.7 9.4 9.1 8.9 8.7 8.5 8.3 8.2 8.0 7.9 7.8 7.7 7.6 7.6 7.5 7.5 7.4 7.4 7.4 7.4 7.4 7.4 7.4 7.4 7.3 7.3 7.3 7.3 7.3 7.3 7.2 7.2 7.1 7.1 96 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 E:\FR\FM\12NOR5.SGM 89 20.8 20.0 19.2 18.5 17.7 17.0 16.3 15.6 14.9 14.3 13.7 13.1 12.5 12.0 11.5 11.0 10.5 10.1 9.8 9.4 9.1 8.8 8.6 8.3 8.1 7.9 7.8 7.6 7.5 7.4 7.3 7.2 7.2 7.1 7.0 7.0 7.0 6.9 6.9 6.9 6.9 6.9 6.9 6.9 6.9 6.9 6.9 6.8 6.8 6.8 6.7 6.6 6.6 97 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 12NOR5 20.7 20.0 19.2 18.4 17.7 16.9 16.2 15.5 14.8 14.2 13.5 12.9 12.3 11.8 11.3 10.8 10.3 9.9 9.5 9.1 8.8 8.5 8.3 8.0 7.8 7.6 7.4 7.3 7.1 7.0 6.9 6.8 6.8 6.7 6.6 6.6 6.6 6.5 6.5 6.5 6.5 6.5 6.5 6.5 6.5 6.4 6.4 6.4 6.4 6.3 6.3 6.2 6.1 98 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 72496 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations TABLE 3 TO PARAGRAPH (d) jbell on DSKJLSW7X2PROD with RULES5 Ages 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 VerDate Sep<11>2014 90 91 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.4 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7 45.8 44.8 43.9 42.9 41.9 41.0 40.0 39.1 38.1 37.2 36.3 35.3 34.4 33.5 32.6 31.7 30.8 29.9 29.0 28.1 27.3 26.4 25.6 24.7 23.9 23.1 22.3 21.5 20.7 19.9 19.1 18.4 17.6 16.9 16.1 15.4 14.7 14.1 13.4 12.8 12.2 11.6 11.1 10.6 10.1 9.7 9.3 8.9 22:51 Nov 10, 2020 92 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7 45.8 44.8 43.9 42.9 41.9 41.0 40.0 39.1 38.1 37.2 36.2 35.3 34.4 33.5 32.5 31.6 30.7 29.9 29.0 28.1 27.3 26.4 25.6 24.7 23.9 23.1 22.3 21.5 20.7 19.9 19.1 18.3 17.5 16.8 16.1 15.3 14.6 14.0 13.3 12.7 12.1 11.5 10.9 10.4 9.9 9.5 9.1 8.7 Jkt 253001 93 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.1 38.1 37.2 36.2 35.3 34.4 33.5 32.5 31.6 30.7 29.8 29.0 28.1 27.2 26.4 25.5 24.7 23.9 23.0 22.2 21.4 20.6 19.8 19.0 18.3 17.5 16.7 16.0 15.3 14.6 13.9 13.2 12.6 11.9 11.4 10.8 10.3 9.8 9.3 8.9 8.5 PO 00000 Frm 00026 94 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.1 38.1 37.2 36.2 35.3 34.4 33.4 32.5 31.6 30.7 29.8 29.0 28.1 27.2 26.4 25.5 24.7 23.8 23.0 22.2 21.4 20.6 19.8 19.0 18.2 17.4 16.7 15.9 15.2 14.5 13.8 13.1 12.5 11.9 11.3 10.7 10.1 9.6 9.2 8.7 8.3 Fmt 4701 95 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.1 38.1 37.2 36.2 35.3 34.4 33.4 32.5 31.6 30.7 29.8 28.9 28.1 27.2 26.3 25.5 24.7 23.8 23.0 22.2 21.4 20.6 19.8 19.0 18.2 17.4 16.6 15.9 15.2 14.4 13.7 13.1 12.4 11.8 11.2 10.6 10.0 9.5 9.0 8.6 8.2 Sfmt 4700 96 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.1 38.1 37.2 36.2 35.3 34.4 33.4 32.5 31.6 30.7 29.8 28.9 28.1 27.2 26.3 25.5 24.6 23.8 23.0 22.2 21.4 20.6 19.7 18.9 18.2 17.4 16.6 15.9 15.1 14.4 13.7 13.0 12.3 11.7 11.1 10.5 9.9 9.4 8.9 8.5 8.0 E:\FR\FM\12NOR5.SGM 97 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.1 38.1 37.2 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 27.2 26.3 25.5 24.6 23.8 23.0 22.2 21.3 20.5 19.7 18.9 18.1 17.4 16.6 15.8 15.1 14.3 13.6 12.9 12.3 11.6 11.0 10.4 9.9 9.3 8.8 8.4 7.9 12NOR5 98 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.1 38.1 37.2 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 27.2 26.3 25.5 24.6 23.8 23.0 22.1 21.3 20.5 19.7 18.9 18.1 17.3 16.6 15.8 15.0 14.3 13.6 12.9 12.2 11.6 11.0 10.4 9.8 9.2 8.7 8.3 7.8 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.1 38.1 37.2 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 27.2 26.3 25.5 24.6 23.8 22.9 22.1 21.3 20.5 19.7 18.9 18.1 17.3 16.5 15.8 15.0 14.3 13.6 12.9 12.2 11.5 10.9 10.3 9.7 9.2 8.7 8.2 7.7 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations 72497 TABLE 3 TO PARAGRAPH (d)—Continued Ages 90 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120+ jbell on DSKJLSW7X2PROD with RULES5 Ages 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 VerDate Sep<11>2014 91 8.6 8.3 8.0 7.7 7.5 7.3 7.1 6.9 6.8 6.7 6.6 6.5 6.4 6.3 6.3 6.2 6.2 6.1 6.1 6.1 6.1 6.1 6.1 6.1 6.1 6.1 6.0 6.0 6.0 5.9 5.8 5.8 5.7 99 92 8.3 8.0 7.7 7.5 7.2 7.0 6.8 6.6 6.5 6.4 6.2 6.1 6.0 6.0 5.9 5.9 5.8 5.8 5.8 5.8 5.7 5.7 5.7 5.7 5.7 5.7 5.7 5.6 5.6 5.5 5.5 5.4 5.3 100 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 22:51 Nov 10, 2020 93 8.1 7.8 7.5 7.2 7.0 6.7 6.5 6.4 6.2 6.1 5.9 5.8 5.7 5.6 5.6 5.5 5.5 5.4 5.4 5.4 5.4 5.4 5.4 5.4 5.4 5.3 5.3 5.3 5.2 5.2 5.1 5.0 4.9 101 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 Jkt 253001 94 7.9 7.6 7.3 7.0 6.7 6.5 6.3 6.1 5.9 5.8 5.7 5.5 5.4 5.3 5.3 5.2 5.2 5.1 5.1 5.1 5.1 5.1 5.1 5.1 5.1 5.0 5.0 5.0 4.9 4.9 4.8 4.7 4.6 102 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 PO 00000 Frm 00027 95 7.8 7.4 7.1 6.8 6.5 6.3 6.1 5.9 5.7 5.5 5.4 5.3 5.2 5.1 5.0 4.9 4.9 4.9 4.8 4.8 4.8 4.8 4.8 4.8 4.8 4.7 4.7 4.7 4.6 4.6 4.5 4.4 4.3 103 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 Fmt 4701 96 7.6 7.3 6.9 6.6 6.4 6.1 5.9 5.7 5.5 5.3 5.2 5.0 4.9 4.8 4.7 4.7 4.6 4.6 4.6 4.6 4.5 4.5 4.5 4.5 4.5 4.5 4.4 4.4 4.4 4.3 4.2 4.1 4.0 104 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 Sfmt 4700 97 7.5 7.1 6.8 6.5 6.2 5.9 5.7 5.5 5.3 5.1 5.0 4.8 4.7 4.6 4.5 4.5 4.4 4.4 4.3 4.3 4.3 4.3 4.3 4.3 4.3 4.2 4.2 4.2 4.1 4.0 3.9 3.8 3.7 105 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 E:\FR\FM\12NOR5.SGM 98 7.4 7.0 6.7 6.4 6.1 5.8 5.5 5.3 5.1 4.9 4.8 4.6 4.5 4.4 4.3 4.2 4.2 4.1 4.1 4.1 4.1 4.1 4.1 4.1 4.0 4.0 4.0 4.0 3.9 3.8 3.7 3.6 3.4 106 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 12NOR5 7.3 6.9 6.6 6.2 5.9 5.7 5.4 5.2 5.0 4.8 4.6 4.5 4.3 4.2 4.1 4.1 4.0 4.0 3.9 3.9 3.9 3.9 3.9 3.9 3.8 3.8 3.8 3.8 3.7 3.6 3.5 3.3 3.2 107 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 72498 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations TABLE 3 TO PARAGRAPH (d) jbell on DSKJLSW7X2PROD with RULES5 Ages 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 VerDate Sep<11>2014 99 100 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.1 38.1 37.2 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 27.2 26.3 25.4 24.6 23.8 22.9 22.1 21.3 20.5 19.7 18.9 18.1 17.3 16.5 15.7 15.0 14.3 13.5 12.8 12.2 11.5 10.9 10.2 9.7 9.1 8.6 8.1 7.6 7.2 6.8 6.5 6.1 5.8 5.5 5.3 5.0 4.8 4.6 4.5 4.3 4.2 4.1 4.0 3.9 3.8 3.8 3.8 3.7 22:51 Nov 10, 2020 101 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 24.6 23.8 22.9 22.1 21.3 20.5 19.7 18.9 18.1 17.3 16.5 15.7 15.0 14.2 13.5 12.8 12.1 11.5 10.8 10.2 9.6 9.1 8.5 8.0 7.6 7.2 6.8 6.4 6.0 5.7 5.4 5.2 4.9 4.7 4.5 4.3 4.2 4.1 3.9 3.8 3.7 3.7 3.6 3.6 3.6 Jkt 253001 102 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 24.6 23.8 22.9 22.1 21.3 20.5 19.7 18.9 18.1 17.3 16.5 15.7 15.0 14.2 13.5 12.8 12.1 11.4 10.8 10.2 9.6 9.0 8.5 8.0 7.5 7.1 6.7 6.3 6.0 5.6 5.3 5.1 4.8 4.6 4.4 4.2 4.1 3.9 3.8 3.7 3.6 3.5 3.5 3.5 3.4 PO 00000 Frm 00028 103 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.5 19.7 18.8 18.0 17.3 16.5 15.7 14.9 14.2 13.5 12.8 12.1 11.4 10.8 10.1 9.6 9.0 8.5 8.0 7.5 7.0 6.6 6.3 5.9 5.6 5.3 5.0 4.7 4.5 4.3 4.1 4.0 3.8 3.7 3.6 3.5 3.4 3.4 3.3 3.3 Fmt 4701 104 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.5 19.6 18.8 18.0 17.3 16.5 15.7 14.9 14.2 13.5 12.8 12.1 11.4 10.7 10.1 9.5 9.0 8.4 7.9 7.4 7.0 6.6 6.2 5.9 5.5 5.2 4.9 4.7 4.5 4.2 4.1 3.9 3.7 3.6 3.5 3.4 3.3 3.3 3.2 3.2 Sfmt 4700 105 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.5 19.6 18.8 18.0 17.2 16.5 15.7 14.9 14.2 13.5 12.7 12.0 11.4 10.7 10.1 9.5 8.9 8.4 7.9 7.4 7.0 6.6 6.2 5.8 5.5 5.2 4.9 4.6 4.4 4.2 4.0 3.8 3.7 3.5 3.4 3.3 3.3 3.2 3.2 3.2 E:\FR\FM\12NOR5.SGM 106 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.5 19.6 18.8 18.0 17.2 16.5 15.7 14.9 14.2 13.4 12.7 12.0 11.4 10.7 10.1 9.5 8.9 8.4 7.9 7.4 6.9 6.5 6.1 5.8 5.4 5.1 4.9 4.6 4.4 4.1 4.0 3.8 3.6 3.5 3.4 3.3 3.2 3.1 3.1 3.1 12NOR5 107 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.5 19.6 18.8 18.0 17.2 16.5 15.7 14.9 14.2 13.4 12.7 12.0 11.4 10.7 10.1 9.5 8.9 8.4 7.9 7.4 6.9 6.5 6.1 5.8 5.4 5.1 4.8 4.6 4.3 4.1 3.9 3.8 3.6 3.5 3.3 3.2 3.2 3.1 3.1 3.1 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.5 19.6 18.8 18.0 17.2 16.5 15.7 14.9 14.2 13.4 12.7 12.0 11.4 10.7 10.1 9.5 8.9 8.4 7.9 7.4 6.9 6.5 6.1 5.8 5.4 5.1 4.8 4.6 4.3 4.1 3.9 3.7 3.6 3.4 3.3 3.2 3.2 3.1 3.1 3.0 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations 72499 TABLE 3 TO PARAGRAPH (d)—Continued Ages 99 108 109 110 111 112 113 114 115 116 117 118 119 120+ 100 3.7 3.7 3.7 3.7 3.7 3.6 3.6 3.6 3.5 3.4 3.3 3.1 3.0 101 102 3.6 3.6 3.5 3.5 3.5 3.5 3.5 3.4 3.3 3.3 3.1 2.9 2.8 3.4 3.4 3.4 3.4 3.4 3.4 3.3 3.3 3.2 3.1 3.0 2.8 2.6 103 104 3.3 3.3 3.3 3.3 3.3 3.2 3.2 3.2 3.1 3.0 2.8 2.6 2.5 3.2 3.2 3.2 3.2 3.2 3.1 3.1 3.1 3.0 2.9 2.7 2.5 2.3 105 3.1 3.1 3.1 3.1 3.1 3.1 3.0 3.0 2.9 2.8 2.6 2.4 2.2 106 3.1 3.1 3.1 3.0 3.0 3.0 3.0 2.9 2.8 2.7 2.6 2.4 2.1 107 3.0 3.0 3.0 3.0 3.0 3.0 2.9 2.9 2.8 2.7 2.5 2.3 2.1 3.0 3.0 3.0 3.0 3.0 2.9 2.9 2.9 2.8 2.7 2.5 2.3 2.1 TABLE 3 TO PARAGRAPH (d) jbell on DSKJLSW7X2PROD with RULES5 Ages 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 VerDate Sep<11>2014 108 109 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 22:51 Nov 10, 2020 110 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 Jkt 253001 111 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 PO 00000 Frm 00029 112 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 Fmt 4701 113 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 Sfmt 4700 114 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 E:\FR\FM\12NOR5.SGM 115 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 12NOR5 116 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 72500 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations TABLE 3 TO PARAGRAPH (d)—Continued jbell on DSKJLSW7X2PROD with RULES5 Ages 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120+ VerDate Sep<11>2014 108 109 33.4 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.5 19.6 18.8 18.0 17.2 16.5 15.7 14.9 14.2 13.4 12.7 12.0 11.4 10.7 10.1 9.5 8.9 8.4 7.8 7.4 6.9 6.5 6.1 5.7 5.4 5.1 4.8 4.5 4.3 4.1 3.9 3.7 3.6 3.4 3.3 3.2 3.1 3.1 3.0 3.0 3.0 3.0 3.0 3.0 2.9 2.9 2.9 2.8 2.8 2.7 2.5 2.3 2.0 22:51 Nov 10, 2020 110 33.4 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.4 19.6 18.8 18.0 17.2 16.4 15.7 14.9 14.2 13.4 12.7 12.0 11.3 10.7 10.1 9.5 8.9 8.4 7.8 7.4 6.9 6.5 6.1 5.7 5.4 5.1 4.8 4.5 4.3 4.1 3.9 3.7 3.6 3.4 3.3 3.2 3.1 3.1 3.0 3.0 3.0 3.0 3.0 3.0 2.9 2.9 2.9 2.8 2.8 2.6 2.5 2.3 2.0 Jkt 253001 111 33.4 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.4 19.6 18.8 18.0 17.2 16.4 15.7 14.9 14.2 13.4 12.7 12.0 11.3 10.7 10.1 9.5 8.9 8.3 7.8 7.4 6.9 6.5 6.1 5.7 5.4 5.1 4.8 4.5 4.3 4.1 3.9 3.7 3.5 3.4 3.3 3.2 3.1 3.1 3.0 3.0 3.0 3.0 3.0 2.9 2.9 2.9 2.9 2.8 2.7 2.6 2.5 2.2 2.0 PO 00000 Frm 00030 112 33.4 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.4 19.6 18.8 18.0 17.2 16.4 15.7 14.9 14.2 13.4 12.7 12.0 11.3 10.7 10.1 9.5 8.9 8.3 7.8 7.3 6.9 6.5 6.1 5.7 5.4 5.1 4.8 4.5 4.3 4.1 3.9 3.7 3.5 3.4 3.3 3.2 3.1 3.0 3.0 3.0 3.0 3.0 2.9 2.9 2.9 2.9 2.8 2.8 2.7 2.6 2.4 2.2 2.0 Fmt 4701 113 33.4 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.4 19.6 18.8 18.0 17.2 16.4 15.7 14.9 14.2 13.4 12.7 12.0 11.3 10.7 10.1 9.5 8.9 8.3 7.8 7.3 6.9 6.5 6.1 5.7 5.4 5.1 4.8 4.5 4.3 4.0 3.8 3.7 3.5 3.4 3.3 3.2 3.1 3.0 3.0 3.0 2.9 2.9 2.9 2.9 2.9 2.9 2.8 2.8 2.7 2.6 2.4 2.2 2.0 Sfmt 4700 114 33.4 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.4 19.6 18.8 18.0 17.2 16.4 15.7 14.9 14.2 13.4 12.7 12.0 11.3 10.7 10.0 9.4 8.9 8.3 7.8 7.3 6.9 6.4 6.1 5.7 5.3 5.0 4.7 4.5 4.2 4.0 3.8 3.6 3.5 3.4 3.2 3.1 3.1 3.0 3.0 2.9 2.9 2.9 2.9 2.9 2.9 2.8 2.8 2.8 2.7 2.6 2.4 2.2 1.9 E:\FR\FM\12NOR5.SGM 115 33.4 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.4 19.6 18.8 18.0 17.2 16.4 15.7 14.9 14.1 13.4 12.7 12.0 11.3 10.7 10.0 9.4 8.9 8.3 7.8 7.3 6.9 6.4 6.0 5.7 5.3 5.0 4.7 4.4 4.2 4.0 3.8 3.6 3.5 3.3 3.2 3.1 3.0 3.0 2.9 2.9 2.9 2.9 2.9 2.8 2.8 2.8 2.8 2.7 2.6 2.5 2.4 2.1 1.9 12NOR5 116 33.4 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.4 19.6 18.8 18.0 17.2 16.4 15.7 14.9 14.1 13.4 12.7 12.0 11.3 10.7 10.0 9.4 8.8 8.3 7.8 7.3 6.8 6.4 6.0 5.6 5.3 5.0 4.7 4.4 4.2 4.0 3.8 3.6 3.4 3.3 3.2 3.1 3.0 2.9 2.9 2.9 2.8 2.8 2.8 2.8 2.8 2.8 2.7 2.7 2.6 2.5 2.3 2.1 1.8 33.4 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.3 20.4 19.6 18.8 18.0 17.2 16.4 15.6 14.9 14.1 13.4 12.7 12.0 11.3 10.6 10.0 9.4 8.8 8.3 7.7 7.3 6.8 6.4 6.0 5.6 5.2 4.9 4.6 4.4 4.1 3.9 3.7 3.5 3.3 3.2 3.1 3.0 2.9 2.8 2.8 2.8 2.8 2.8 2.7 2.7 2.7 2.7 2.6 2.6 2.5 2.4 2.2 2.0 1.8 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations TABLE 3 TO PARAGRAPH (d) jbell on DSKJLSW7X2PROD with RULES5 Ages 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 VerDate Sep<11>2014 117 118 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 24.6 23.7 22.9 22.1 21.2 20.4 19.6 18.8 18.0 22:51 Nov 10, 2020 119 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 24.5 23.7 22.9 22.1 21.2 20.4 19.6 18.8 18.0 Jkt 253001 120+ 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.2 25.4 24.5 23.7 22.9 22.1 21.2 20.4 19.6 18.8 18.0 PO 00000 Frm 00031 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 32.5 31.6 30.6 29.8 28.9 28.0 27.1 26.2 25.4 24.5 23.7 22.9 22.0 21.2 20.4 19.6 18.8 18.0 Fmt 4701 Sfmt 4700 E:\FR\FM\12NOR5.SGM 12NOR5 72501 72502 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations TABLE 3 TO PARAGRAPH (d)—Continued Ages 117 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120+ 118 17.2 16.4 15.6 14.9 14.1 13.4 12.7 12.0 11.3 10.6 10.0 9.4 8.8 8.2 7.7 7.2 6.8 6.3 5.9 5.5 5.2 4.9 4.6 4.3 4.0 3.8 3.6 3.4 3.3 3.1 3.0 2.9 2.8 2.7 2.7 2.7 2.7 2.6 2.6 2.6 2.6 2.6 2.5 2.5 2.4 2.3 2.1 1.9 1.6 119 17.2 16.4 15.6 14.9 14.1 13.4 12.6 11.9 11.3 10.6 10.0 9.3 8.8 8.2 7.7 7.2 6.7 6.3 5.8 5.5 5.1 4.8 4.5 4.2 3.9 3.7 3.5 3.3 3.1 3.0 2.8 2.7 2.6 2.6 2.5 2.5 2.5 2.5 2.5 2.4 2.4 2.4 2.4 2.3 2.2 2.1 1.9 1.7 1.4 120+ 17.2 16.4 15.6 14.8 14.1 13.4 12.6 11.9 11.2 10.6 9.9 9.3 8.7 8.2 7.6 7.1 6.6 6.2 5.8 5.4 5.0 4.7 4.4 4.1 3.8 3.6 3.3 3.1 2.9 2.8 2.6 2.5 2.4 2.4 2.3 2.3 2.3 2.3 2.2 2.2 2.2 2.2 2.1 2.1 2.0 1.9 1.7 1.3 1.1 (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) jbell on DSKJLSW7X2PROD with RULES5 Age Probability of death 0 1 2 3 4 5 6 7 8 9 VerDate Sep<11>2014 0.001762 0.000441 0.000292 0.000232 0.000177 0.000161 0.000153 0.000145 0.000132 0.000127 22:51 Nov 10, 2020 Jkt 253001 17.2 16.4 15.6 14.8 14.1 13.3 12.6 11.9 11.2 10.5 9.9 9.3 8.7 8.1 7.6 7.1 6.6 6.1 5.7 5.3 4.9 4.6 4.3 4.0 3.7 3.4 3.2 3.0 2.8 2.6 2.5 2.3 2.2 2.1 2.1 2.1 2.0 2.0 2.0 2.0 2.0 1.9 1.9 1.8 1.8 1.6 1.4 1.1 1.0 TABLE 4 TO PARAGRAPH (e)— Continued Age Probability of death 10 11 12 13 14 15 16 17 18 19 20 21 22 23 PO 00000 0.000128 0.000135 0.000146 0.000164 0.000192 0.000223 0.000253 0.000276 0.000293 0.000304 0.000313 0.000343 0.000377 0.000421 Frm 00032 TABLE 4 TO PARAGRAPH (e)— Continued Fmt 4701 Sfmt 4700 Age 24 25 26 27 28 29 30 31 32 33 34 35 36 37 E:\FR\FM\12NOR5.SGM Probability of death 0.000466 0.000520 0.000581 0.000630 0.000677 0.000720 0.000763 0.000799 0.000824 0.000833 0.000830 0.000823 0.000819 0.000824 12NOR5 Federal Register / Vol. 85, No. 219 / Thursday, November 12, 2020 / Rules and Regulations TABLE 4 TO PARAGRAPH (e)— Continued Age jbell on DSKJLSW7X2PROD with RULES5 Age Probability of death 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 VerDate Sep<11>2014 TABLE 4 TO PARAGRAPH (e)— Continued 0.000836 0.000853 0.000879 0.000909 0.000945 0.000980 0.001019 0.001065 0.001132 0.001225 0.001345 0.001485 0.001656 0.001874 0.002121 0.002397 0.002701 0.003032 0.003390 0.003774 0.004181 0.004613 0.005071 0.005554 0.006071 0.006624 0.007225 0.007884 0.008238 0.008659 0.009163 0.009767 0.010491 0.011358 0.012385 0.013598 0.015014 0.016670 0.018587 0.020815 0.023391 0.026387 0.029850 0.033883 0.038544 0.043880 0.049956 0.056799 0.064436 0.072882 0.082137 0.092172 0.102919 0.114344 0.126605 0.139936 0.154844 0.171902 0.187210 0.204659 0.222921 22:51 Nov 10, 2020 Jkt 253001 Probability of death 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 0.241884 0.261476 0.281536 0.301847 0.322371 0.342940 0.361261 0.372886 0.381098 0.383358 0.385709 0.388092 0.390353 0.392822 0.395188 0.397567 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 (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 PO 00000 Frm 00033 Fmt 4701 Sfmt 9990 72503 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 76year-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. Sunita Lough, Deputy Commissioner for Services and Enforcement. Approved: October 19, 2020. David J. Kautter, Assistant Secretary of the Treasury (Tax Policy). [FR Doc. 2020–24723 Filed 11–5–20; 4:15 pm] BILLING CODE 4830–01–P E:\FR\FM\12NOR5.SGM 12NOR5

Agencies

[Federal Register Volume 85, Number 219 (Thursday, November 12, 2020)]
[Rules and Regulations]
[Pages 72472-72503]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-24723]



[[Page 72471]]

Vol. 85

Thursday,

No. 219

November 12, 2020

Part VI





 Department of the Treasury





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 Internal Revenue Service





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26 CFR Part 1





Updated Life Expectancy and Distribution Period Tables Used for 
Purposes of Determining Minimum Required Distributions; Final Rule

Federal Register / Vol. 85 , No. 219 / Thursday, November 12, 2020 / 
Rules and Regulations

[[Page 72472]]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9930]
RIN 1545-BP11


Updated Life Expectancy and Distribution Period Tables Used for 
Purposes of Determining Minimum Required Distributions

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulation.

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SUMMARY: This document sets forth final regulations providing guidance 
relating to the life expectancy and distribution period tables that are 
used to calculate required minimum distributions from qualified 
retirement plans, individual retirement accounts and annuities, and 
certain other tax-favored employer-provided retirement arrangements. 
These regulations affect participants, beneficiaries, and plan 
administrators of these qualified retirement plans and other tax-
favored employer-provided retirement arrangements, as well as owners, 
beneficiaries, trustees and custodians of individual retirement 
accounts and annuities.

DATES: Effective Date: The final regulations contained in this document 
are effective on November 12, 2020.
    Applicability Date: The final regulations in this document apply to 
distribution calendar years (as defined in Sec.  1.401(a)(9)-5, Q&A-
1(b)), beginning on or after January 1, 2022.

FOR FURTHER INFORMATION CONTACT: Arslan Malik or Linda S.F. Marshall, 
(202) 317-6700.

SUPPLEMENTARY INFORMATION: 

Background

    This document includes amendments to the Income Tax Regulations (26 
CFR part 1) under section 401(a)(9) of the Internal Revenue Code (Code) 
regarding the requirement to take required minimum distributions from 
qualified trusts. These regulations also apply with respect to the 
corresponding requirements for individual retirement accounts and 
annuities (IRAs) described in section 408(a) and (b), and eligible 
deferred compensation plans under section 457, as well as section 
403(a) and 403(b) annuity contracts, custodial accounts, and retirement 
income accounts.

I. Section 401(a)(9) and Related Statutory Provisions

    Section 401(a)(9) provides rules regarding minimum required 
distributions from qualified retirement plans. These rules ensure that 
the assets of a qualified retirement plan, which are afforded favorable 
tax treatment, are used primarily to provide retirement income to a 
participant, while allowing distributions to continue after the 
participant's death over the lifetime of the participant's surviving 
spouse or the life expectancy of certain designated beneficiaries. 
Accordingly, section 401(a)(9) provides that a qualified retirement 
plan must commence benefits to an employee no later than a specified 
age (or within a specified number of years after the employee's death) 
and, under the regulations, once benefits commence, the pattern of 
payment must meet certain standards to ensure that distributions are 
not unduly deferred.
    Section 401(a)(9)(A) provides rules for distributions during the 
life of the employee. Section 401(a)(9)(A)(ii) provides that the entire 
interest of an employee in a qualified retirement plan must be 
distributed, beginning not later than the employee's required beginning 
date, in accordance with regulations, over the life of the employee or 
over the lives of the employee and a designated beneficiary (or over a 
period not extending beyond the life expectancy of the employee and a 
designated beneficiary).
    Section 401(a)(9)(B) provides rules for distributions that are made 
after the death of the employee. Section 401(a)(9)(B)(i) provides that, 
if the employee dies after distributions have begun, the employee's 
interest must be distributed at least as rapidly as under the method 
used by the employee. Section 401(a)(9)(B)(ii) provides a general rule 
that the employee's interest must be distributed within 5 years after 
the death of the employee if the employee dies before distributions 
have begun. Section 401(a)(9)(B)(iii) provides an exception to this 5-
year rule if the employee has appointed a designated beneficiary. Under 
this exception, the 5-year rule is treated as satisfied if the 
employee's interest is distributed, in accordance with regulations, 
over the life or life expectancy of the designated beneficiary, 
provided that the distributions generally begin no later than 1 year 
after the date of the employee's death.\1\ In addition, under section 
401(a)(9)(B)(iv), if the designated beneficiary is the employee's 
surviving spouse, the beneficiary may wait until the date the employee 
would have attained age 72 to begin receiving required minimum 
distributions.
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    \1\ However, section 401(a)(9)(H)(ii) provides that, with 
respect to an eligible retirement plan defined in section 
402(c)(8)(B) other than a defined benefit plan, the section 
401(a)(9)(B)(iii) exception is only available in the case of an 
eligible designated beneficiary defined in section 401(a)(9)(E)(ii).
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    Section 401(a)(9)(C) defines the term required beginning date for 
employees (other than 5-percent owners and IRA owners) as April 1 of 
the calendar year following the later of the calendar year in which the 
employee attains age 72 or the calendar year in which the employee 
retires. For 5-percent owners and IRA owners, the required beginning 
date is April 1 of the calendar year following the calendar year in 
which the employee attains age 72, even if the employee has not 
retired.
    Section 401(a)(9)(D) provides that, except in the case of a life 
annuity, the life expectancy of an employee and the employee's spouse 
that is used to determine the period over which payments must be made 
may be re-determined, but not more frequently than annually.
    Section 401(a)(9)(E)(i) provides that the term designated 
beneficiary means any individual designated as a beneficiary by the 
employee. Section 401(a)(9)(E)(ii) provides that the term eligible 
designated beneficiary means any designated beneficiary who is (1) the 
surviving spouse of the employee; (2) a child of the employee who has 
not reached the age of majority; (3) disabled within the meaning of 
section 72(m)(7); (4) an individual who is disabled under section 
7702B(c)(2) with a disability of indefinite length which is expected to 
be lengthy in nature; or (5) an individual who is not more than 10 
years younger than the employee. For this purpose, section 
401(a)(9)(E)(ii) provides that the determination of whether a 
designated beneficiary is an eligible designated beneficiary is made as 
the date of the death of the employee.
    Section 401(a)(9)(G) provides that any distribution required to 
satisfy the incidental death benefit requirement of section 401(a) is a 
required minimum distribution. The incidental death benefit 
requirement, which is set forth in Sec.  1.401-1(b)(1), provides that 
although a qualified pension or profit-sharing plan may provide for 
incidental death (or life insurance) benefits, the plan must be 
established and maintained primarily for the purpose of providing 
retirement benefits or deferred compensation.
    Section 401(a)(9)(H) provides special rules for an eligible 
retirement plan described in section 402(c)(8)(B) that is

[[Page 72473]]

not a defined benefit plan. Section 401(a)(9)(H)(i) provides that for 
such a plan, in the case of a designated beneficiary, section 
401(a)(9)(B)(ii) is applied (1) by substituting 10 years for 5 years, 
and (2) without regard to whether distributions have begun prior to an 
employee's death. Section 401(a)(9)(H)(ii) provides that the section 
401(a)(9)(B)(iii) exception to section 401(a)(9)(B)(ii), as modified, 
only applies in the case of an eligible designated beneficiary. Section 
401(a)(9)(H)(iii) provides that if an eligible designated beneficiary 
dies prior to the distribution of the employee's entire interest, the 
remaining interest must be distributed within 10 years after the death 
of the eligible designated beneficiary.
    Under sections 403(b)(10), 408(a)(6), 408(b), and 457(d)(2), 
requirements similar to the requirements of section 401(a)(9) apply to 
a number of types of retirement arrangements other than qualified 
retirement plans. However, pursuant to sections 408A(a) and (c)(5), 
those rules apply to a Roth IRA only after the death of the IRA 
owner.\2\ Pursuant to sections 403(a)(1) and 404(a)(2), qualified 
annuity plans also must comply with the requirements of section 
401(a)(9).
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    \2\ Note that section 401(a)(9)(H) does not apply to an eligible 
deferred compensation plan under section 457(b) maintained by an 
organization that is not an eligible employer described in section 
457(e)(1)(A) (because such a plan is not an eligible retirement plan 
described in section 402(c)(8)(B)).
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II. Regulations Under Section 401(a)(9)

    Sections 1.401(a)(9)-1 through 1.401(a)(9)-8 provide rules 
regarding the application of section 401(a)(9).\3\ In the case of a 
defined contribution plan, Sec.  1.401(a)(9)-5 provides generally that 
an individual's required minimum distribution for a distribution 
calendar year is determined by dividing the individual's account 
balance determined under Sec.  1.401(a)(9)-5, Q&A-3, by the applicable 
distribution period. Under Sec.  1.401(a)(9)-5, Q&A-1(b), a 
distribution calendar year is a calendar year for which a minimum 
distribution is required. For example, if a 5-percent owner 
participating in a qualified retirement plan will attain age 72 during 
August of 2023 (so that the individual's required beginning date is 
April 1, 2024), then the individual's first distribution calendar year 
will be 2023, and the required minimum distribution for that year will 
be based on the applicable distribution period for a 72-year-old 
individual for 2023 (even though it is permitted to be paid at any time 
from January 1, 2023, through April 1, 2024).
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    \3\ Sections 1.401(a)(9)-1 through 1.401(a)(9)-8 reflect section 
401(a)(9) as in effect in 2003 and have not been updated to reflect 
statutory changes in 2019 and 2020.
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    Pursuant to Sec.  1.401(a)(9)-5, Q&A-4(a), for required minimum 
distributions during the employee's lifetime (including the year in 
which the employee dies), the applicable distribution period for an 
employee is the distribution period for the employee's age under the 
Uniform Lifetime Table (which is equal to the joint and last survivor 
life expectancy for the employee and a hypothetical beneficiary 10 
years younger). However, pursuant to Sec.  1.401(a)(9)-5, Q&A-4(b), if 
an employee's sole beneficiary is the employee's surviving spouse and 
the spouse is more than 10 years younger than the employee, then the 
applicable distribution period is the joint and last survivor life 
expectancy of the employee and spouse under the Joint and Last Survivor 
Table (which is longer than the distribution period that would apply 
for the employee under the Uniform Lifetime Table).
    Pursuant to Sec.  1.401(a)(9)-5, Q&A-5, for distribution calendar 
years after the calendar year of the employee's death, the applicable 
distribution period generally is the remaining life expectancy of the 
designated beneficiary, subject to certain exceptions.\4\ Two of these 
exceptions, which apply if the employee dies after the required 
beginning date, substitute the employee's remaining life expectancy for 
the beneficiary's remaining life expectancy. These two exceptions apply 
to an employee who does not have a designated beneficiary or who is 
younger than the designated beneficiary.\5\
---------------------------------------------------------------------------

    \4\ Section 1.401(a)(9)-5, Q&A-5 has not been updated to reflect 
the enactment of section 401(a)(9)(H) but nonetheless is relevant 
for the transition rule that is described in the Effective/
Applicability Date section of this preamble.
    \5\ Under 401(a)(9)(B)(ii), another exception applies if the 
employee dies before the required beginning date and has no 
designated beneficiary. In that case, the employee's entire interest 
must be distributed by the end of the calendar year that includes 
the fifth anniversary of the date of the employee's death.
---------------------------------------------------------------------------

    Section 1.401(a)(9)-5, Q&A-5(c)(1) provides that the remaining life 
expectancy of the designated beneficiary is calculated as the life 
expectancy under the Single Life Table for the designated beneficiary's 
age in the calendar year following the calendar year of the employee's 
death, reduced by 1 for each subsequent year. However, if one of the 
two exceptions applies (so that the relevant life expectancy is the 
remaining life expectancy of the employee), then, pursuant to Sec.  
1.401(a)(9)-5, Q&A-5(c)(3), the remaining life expectancy of the 
employee is calculated as the life expectancy under the Single Life 
Table for the employee's age in the calendar year of the employee's 
death, reduced by 1 for each subsequent year.
    A special rule applies to determine the designated beneficiary's 
remaining life expectancy if the employee's sole beneficiary is the 
employee's surviving spouse. In that case, pursuant to Sec.  
1.401(a)(9)-5, Q&A-5(c)(2), the surviving spouse's remaining life 
expectancy is recalculated each calendar year as the life expectancy 
under the Single Life Table for the surviving spouse's age in that 
year. Under Sec.  1.401(a)(9)-5, Q&A-5(c)(2), for calendar years after 
the year of the spouse's death, the distribution period that applies 
for the spouse's beneficiary is the spouse's remaining life expectancy 
from the Single Life Table for the spouse's age for the calendar year 
of the spouse's death, reduced by 1 for each subsequent year.
    Consistent with the policy of section 401(a)(9) to limit deferral 
of retirement income, Sec.  1.401(a)(9)-6, Q&A-1(a) provides that, 
except as otherwise provided in Sec.  1.401(a)(9)-6, payments from a 
defined benefit plan must be non-increasing in order to satisfy section 
401(a)(9).\6\ Section 1.401(a)(9)-6, Q&A-14(c) provides that, in the 
case of annuity payments paid from an annuity contract purchased from 
an insurance company, certain types of increasing payments will not 
cause an annuity payment stream to fail to satisfy this non-increasing 
payment requirement. These exceptions apply only if the total future 
expected payments under the annuity contract (determined in accordance 
with Sec.  1.401(a)(9)-6, Q&A-14(e)(3)), based on the life expectancy 
tables of Sec.  1.401(a)(9)-9, exceed the total value being annuitized 
(determined in accordance with Sec.  1.401(a)(9)-6, Q&A-14(e)(1)).
---------------------------------------------------------------------------

    \6\ Pursuant to Sec.  1.401(a)(9)-8, Q&A-2(a)(3), the rules of 
Sec.  1.401(a)(9)-6 also apply to an annuity contract purchased 
under a defined contribution plan.
---------------------------------------------------------------------------

III. Life Expectancy and Distribution Period Tables of Sec.  
1.401(a)(9)-9

    Section 1.401(a)(9)-9, as it appears in 26 CFR part 1 (revised as 
of April 1, 2020), provides life expectancy and distribution period 
tables that are used to apply the rules of Sec.  1.401(a)(9)-5 and to 
make the calculations in Sec.  1.401(a)(9)-6, Q&A-14. That regulation, 
referred to in this preamble as formerly applicable Sec.  1.401(a)(9)-
9, was issued in 2002 (67 FR 18988), and the tables in formerly 
applicable

[[Page 72474]]

Sec.  1.401(a)(9)-9 were developed using mortality rates for 2003. 
Those mortality rates were derived by applying mortality improvement 
through 2003 to the mortality rates from the Annuity 2000 Basic Table 
(which was the most recent individual annuity mortality table available 
in 2002).\7\ The rates of mortality improvement used for this purpose 
were the ones that were used in developing the Annuity 2000 Basic 
Table. The resulting separate mortality rates for males and females 
were blended using a fixed 50 percent male/50 percent female blend.
---------------------------------------------------------------------------

    \7\ The Annuity 2000 Basic Table was developed by projecting 
mortality rates from the 1983 Individual Annuity Mortality Basic 
Table.
---------------------------------------------------------------------------

    The life expectancy tables and mortality rates are also relevant to 
the application of section 72(t), which imposes an additional income 
tax on early distributions from qualified retirement plans (including 
plans qualified under section 401(a) or section 403(a), annuity 
contracts and other arrangements described in section 403(b), and 
individual retirement arrangements described in section 408(a) or 
section 408(b)). Section 72(t)(2)(A)(iv) provides an exception from 
this additional income tax that applies in the case of a series of 
substantially equal periodic payments made for the life (or life 
expectancy) of the employee or the joint lives (or joint life 
expectancies) of the employee and the designated beneficiary. Revenue 
Ruling 2002-62, 2002-2 C.B. 710, provides that the life expectancy 
tables set forth in Sec.  1.401(a)(9)'' may be used for purposes of 
determining payments that satisfy the exception under section 
72(t)(2)(A)(iv). Rev. Rul. 2002-62 also sets forth a fixed 
annuitization method of determining payments that satisfy this 
exception. Under the fixed annuitization method, the annual payment for 
each year (which is determined only for the first year and not reset 
for subsequent years) is determined by dividing the account balance by 
an annuity factor that is the present value of an annuity of $1 per 
year beginning at the taxpayer's age when the payments commence and 
continuing for the life of the taxpayer (or the joint lives of the 
taxpayer and his or her beneficiary). The annuity factor is derived 
using the mortality table used to develop the life expectancy tables 
set forth in Sec.  1.401(a)(9)-9.

IV. Executive Order 13847 and Proposed Regulations

    Executive Order 13847, 83 FR 45321, which was signed on August 31, 
2018, directs the Secretary of the Treasury to examine the life 
expectancy and distribution period tables in the regulations on 
required minimum distributions from retirement plans and determine 
whether they should be updated to reflect current mortality data and 
whether such updates should be made annually or on another periodic 
basis. The purpose of any updates would be to increase the 
effectiveness of tax-favored retirement programs by allowing retirees 
to retain sufficient retirement savings in these programs for their 
later years.
    On November 8, 2019, the Department of the Treasury (Treasury 
Department) and the IRS published proposed regulations (REG-132210-18) 
under section 401(a)(9) in the Federal Register (84 FR 60812) (the 
proposed regulations) setting out updated life expectancy and 
distribution tables. A public hearing on the proposed regulations was 
held on January 13, 2020. Fifty-five written comments were received, 
and two speakers provided oral comments at the public hearing. After 
consideration of the comments, the proposed regulations are adopted as 
revised by this Treasury decision.

Summary of Comments and Explanation of Provisions

I. Overview

    In accordance with Executive Order 13847, the Treasury Department 
and the IRS have examined the life expectancy and distribution period 
tables in formerly applicable Sec.  1.401(a)(9)-9 and have reviewed 
currently available mortality data. As a result of this review, the 
Treasury Department and the IRS have determined that those tables 
should be updated to reflect current life expectancies. Accordingly, 
these regulations update those tables.
    The life expectancy tables and applicable distribution period 
tables in these regulations generally reflect longer life expectancies 
than the tables in formerly applicable Sec.  1.401(a)(9)-9. For 
example, a 72-year-old IRA owner who applied the Uniform Lifetime Table 
under formerly applicable Sec.  1.401(a)(9)-9 to calculate required 
minimum distributions used a life expectancy of 25.6 years. Applying 
the Uniform Lifetime Table set forth in these regulations, a 72-year-
old IRA owner will use a life expectancy of 27.4 years to calculate 
required minimum distributions. As another example, a 75-year-old 
surviving spouse who is the employee's sole beneficiary and applied the 
Single Life Table under formerly applicable Sec.  1.401(a)(9)-9 to 
compute required minimum distributions used a life expectancy of 13.4 
years. Under these regulations, a 75-year-old surviving spouse will use 
a life expectancy of 14.8 years. The effect of these changes is to 
reduce required minimum distributions generally, which will allow 
participants to retain larger amounts in their retirement plans to 
account for the possibility they may live longer.

II. Comments

    The Treasury Department and the IRS received a number of comments 
about the updated life expectancy and distribution period tables in the 
proposed regulations, the effective date for the use of the tables, and 
how often the tables should be updated. All of the comments received 
were in favor of the updating of the previously applicable tables.
    Two commenters observed that, at some older ages, life expectancies 
in the proposed regulations were shorter than under formerly applicable 
Sec.  1.401(a)(9)-9. The life expectancy and distribution period tables 
in the proposed regulations were developed based on the mortality rates 
for purchasers of individual annuities, which are set forth in the 
experience tables used to develop the 2012 Individual Annuity Mortality 
Basic Table. These commenters recommended that the final regulations 
should instead provide life expectancy and distribution period tables 
developed based on the mortality rates set forth in the 2012 Individual 
Annuity Reserve Table. Those mortality rates were developed based on 
the same experience tables as the 2012 Individual Annuity Mortality 
Basic Table but reflect an adjustment to the mortality rates in the 
2012 Individual Annuity Mortality Basic Table to provide a margin for 
conservatism for establishing life insurance company reserves (and 
therefore the use of those mortality rates would result in longer life 
expectancies than the life expectancies in the proposed 
regulations).\8\
---------------------------------------------------------------------------

    \8\ The 2012 Individual Annuity Mortality Basic Table, the 2012 
Individual Annuity Reserve Table, and methodology used to develop 
these tables can be found at https://www.actuary.org/sites/default/files/files/publications/Payout_Annuity_Report_09-28-11.pdf.
---------------------------------------------------------------------------

    The Treasury Department and the IRS reviewed the underlying data 
and methodology used to develop the mortality tables reflected in 
formerly applicable Sec.  1.401(a)(9)-9, as well as the 2012 Individual 
Annuity Mortality Basic Table and the 2012 Individual Annuity Reserve 
Table. Based on that review, the Treasury Department and the IRS 
determined that the life expectancies in formerly applicable Sec.  
1.401(a)(9)-9 were based on an

[[Page 72475]]

overestimate of the rate of mortality improvement, especially for 
individuals in their nineties. The Treasury Department and IRS also 
concluded that using a table based on the mortality experience of 
purchasers of individual annuities for purposes of determining required 
minimum distributions already applies longer life expectancies than 
expected for the general population,\9\ so that reflecting the extra 
conservatism added to the mortality table that is used for purposes of 
determining insurance company reserves is not appropriate. Therefore, 
these regulations use mortality rates that are derived from the 2012 
Individual Annuity Mortality Basic Table because those rates more 
accurately reflect empirical life expectancy data.
---------------------------------------------------------------------------

    \9\ Using a table based on the mortality experience of 
purchasers of individual annuities generates longer life 
expectancies than expected for the general population because of 
anti-selection in that purchasers of individual annuities have 
chosen to purchase a product that rewards long life (and therefore 
are expected to have greater longevity than the general population).
---------------------------------------------------------------------------

    A number of commenters asked for changes in the minimum 
distribution rules that were not related to the life expectancy and 
distribution period tables in the proposed regulations, and many of 
these changes would require legislation. For example, some commenters 
asked for a change in the tax treatment of minimum distributions or for 
the elimination of the application of the minimum distribution 
requirements in certain circumstances. These comments were not adopted 
either because the Treasury Department and the IRS do not have the 
authority to make the changes in the absence of a statutory change or 
because the changes are otherwise beyond the scope of these 
regulations.
    After the proposed regulations were published, the Setting Every 
Community Up for Retirement Enhancement Act (SECURE Act) was enacted as 
Division O of the Further Consolidated Appropriations Act, Public Law 
116-94. The SECURE Act made two significant changes to section 
401(a)(9): (1) It changed the required beginning date for an employee 
from April 1 of the year following the year the employee attains age 
70\1/2\ to April 1 of the year following the year the employee attains 
age 72; and (2) it made adjustments to the required minimum 
distribution rules that apply after the death of the employee in the 
case of an eligible retirement plan described in section 402(c)(8)(B) 
that is not a defined benefit plan. The Treasury Department and the IRS 
expect to update the regulations under section 401(a)(9) to take into 
account the amendments to section 401(a)(9) made by the SECURE Act 
(including new section 401(a)(9)(H)) \10\ and in doing so will consider 
any comments on the proposed regulations to the extent that the 
comments, though beyond the scope of these regulations, are relevant in 
that context.
---------------------------------------------------------------------------

    \10\ No interpretive inferences should be drawn from the 
references to section 401(a)(9)(H) included in this preamble and the 
regulations.
---------------------------------------------------------------------------

    A number of commenters also requested that the effective date of 
the final regulations be delayed to 2022 (instead of 2021). They noted 
that plan sponsors and IRA providers are currently working to update 
their systems for the SECURE Act changes to section 401(a)(9) and 
recommended that the effective date of these regulations be delayed in 
order to allow administrators sufficient additional time to update 
systems for these regulations. As described in the Effective/
Applicability Date section of this preamble, these regulations will 
apply to distribution calendar years beginning on or after January 1, 
2022.

III. Updated Life Expectancy and Distribution Period Tables

    The life expectancy and distribution period tables in these 
regulations have been developed based on mortality rates for 2022. 
These mortality rates were derived by applying mortality improvement 
through 2022 to the mortality rates from the experience tables used to 
develop the 2012 Individual Annuity Mortality Basic Tables (which are 
the most recent individual annuity mortality tables). As was the case 
in the proposed regulations, the separate mortality rates for males and 
females in these experience tables, which were based on the 2000-2004 
Payout Annuity Mortality Experience Study,\11\ have been projected from 
the central year of 2002 using the respective mortality improvement 
rates from the Mortality Improvement Scale MP-2018 for males and 
females.\12\ The mortality table in these regulations was developed by 
blending the resulting separate mortality rates for males and females 
using a fixed 50 percent male/50 percent female blend.
---------------------------------------------------------------------------

    \11\ Information about the 2000-2004 Payout Annuity Mortality 
Experience Study and the experience tables, can be found at https://www.actuary.org/sites/default/files/files/publications/Payout_Annuity_Report_09-28-11.pdf.
    \12\ The Mortality Improvement Scale MP-2018 can be found at 
https://www.soa.org/experience-studies/2018/mortality-improvement-scale-mp-2018/.
---------------------------------------------------------------------------

    The Single Life Table in these regulations sets forth life 
expectancies for each age, with the life expectancy for an age 
calculated as the sum of the probabilities of an individual at that age 
surviving to each future year. The resulting life expectancy is then 
increased by 11/24 \13\ to approximate the effect of monthly payments 
and is subject to a floor of 1.0.
---------------------------------------------------------------------------

    \13\ Assuming an equal distribution of deaths throughout the 
year, if a retiree is scheduled to receive monthly payments on the 
last day of each month then, in the year of death, on average, the 
retiree would receive 11/24th of a full year's worth of payments.
---------------------------------------------------------------------------

    The Uniform Lifetime Table in these regulations sets forth joint 
and last survivor life expectancies for each age beginning with age 72, 
based on a hypothetical beneficiary.\14\ Pursuant to Sec.  1.401(a)(9)-
5, Q&A-4(a), the Uniform Lifetime Table is used for determining the 
distribution period for lifetime distributions to an employee in 
situations in which the employee's surviving spouse either is not the 
sole designated beneficiary or is the sole designated beneficiary but 
is not more than 10 years younger than the employee. The joint and last 
survivor life expectancy of an employee is taken from the Joint and 
Last Survivor Table using a hypothetical beneficiary who is assumed to 
be 10 years younger than the employee.
---------------------------------------------------------------------------

    \14\ The proposed regulations included Uniform Lifetime Table 
entries beginning with age 70. These regulations do not include 
Uniform Lifetime Table entries for ages 70 and 71 because section 
114 of the SECURE Act changed the minimum age for receiving required 
minimum distributions from age 70\1/2\ to age 72.
---------------------------------------------------------------------------

    The Joint and Last Survivor Table sets forth joint and last 
survivor life expectancies of an employee and the employee's 
beneficiary for each combination of ages of those individuals. The 
joint and last survivor life expectancy for an employee and a 
beneficiary at a combination of ages is calculated as the sum of the 
probabilities of the employee surviving to each future year, plus the 
sum of the probabilities of the beneficiary surviving to each future 
year, minus the sum of the probabilities of both the employee and 
beneficiary surviving to each future year. The resulting joint and last 
survivor life expectancy is then increased by 11/24 to approximate the 
effect of monthly payments and is subject to a floor of 1.0.
    The life expectancy tables in formerly applicable Sec.  
1.401(a)(9)-9 are used in several numerical examples in Sec.  
1.401(a)(9)-6, Q&A-14(f) that illustrate the availability of the 
exception described in Sec.  1.401(a)(9)-6, Q&A-14(c) (regarding 
certain increasing payments under insurance company annuity contracts). 
These regulations do not

[[Page 72476]]

include revisions to these examples to reflect the life expectancy 
tables in these regulations. However, it is expected that the examples 
will be updated as part of the broader update of the regulations under 
section 401(a)(9) to take into account the SECURE Act.
    In the preamble to the proposed regulations, the Treasury 
Department and the IRS asked for comments about how frequently to 
update the life expectancy and distribution period tables. A number of 
commenters cited the need to strike an appropriate balance between the 
benefit of providing updated tables and the administrative burden of 
frequent updates and suggested that life expectancy and distribution 
period tables not be updated annually. The frequency of updates 
suggested by commenters ranged from 4 to 10 years.
    These regulations do not provide for automatic updates to the life 
expectancy and distribution period tables. The Treasury Department and 
the IRS currently anticipate that they will review the tables at the 
earlier of: (1) 10 years or (2) whenever a new study of individual 
annuity mortality experience is published.

IV. Effective/Applicability Date

    The life expectancy tables and Uniform Lifetime Table under these 
regulations apply for distribution calendar years beginning on or after 
January 1, 2022. Thus, for example, for an IRA owner who attained age 
70\1/2\ in February of 2020 (so that the individual attains age 72 in 
August of 2021 and the individual's required beginning date is April 1, 
2022), these regulations do not apply to the minimum required 
distribution for the individual's 2021 distribution calendar year 
(which is due April 1, 2022) but will apply to the minimum required 
distribution for the individual's 2022 distribution calendar year 
(which is due December 31, 2022).
    These regulations include a transition rule that applies if an 
employee died before January 1, 2022, and, under the rules of Sec.  
1.401(a)(9)-5, Q&A-5, the distribution period that applies for calendar 
years 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 year after the employee's 
death), reduced by 1 for each subsequent year. Under this transition 
rule, the initial life expectancy used to determine the distribution 
period is reset by using the new Single Life Table for the age of the 
relevant individual in the calendar year for which life expectancy was 
set under Sec.  1.401(a)(9)-5, Q&A-5(c). For distribution calendar 
years beginning on or after January 1, 2022, the distribution period is 
determined by reducing that initial life expectancy by 1 for each year 
subsequent to the year for which it was initially set, except as 
provided under section 401(a)(9)(H).
    This transition rule could apply in three situations: (1) The 
employee died with a non-spousal eligible designated beneficiary (so 
that the applicable distribution period under Sec.  1.401(a)(9)-5, Q&A-
5(c)(1), is determined based on the remaining life expectancy of the 
eligible designated beneficiary for the calendar year following the 
calendar year of the employee's death); (2) the employee died after the 
required beginning date without a designated beneficiary (so that the 
applicable distribution period under Sec.  1.401(a)(9)-5, Q&A-5(c)(3), 
is determined based on the remaining life expectancy of the employee 
for the year of the employee's death); and (3) the employee, who is 
younger than the designated beneficiary, died after the required 
beginning date (so that the applicable distribution period under Sec.  
1.401(a)(9)-5, Q&A-5(a)(1), is determined based on the remaining life 
expectancy of the employee for the year of the employee's death).
    These regulations illustrate the application of this transition 
rule with an example involving an employee who died at age 80 in 2019 
with a designated beneficiary (who was not the employee's spouse) who 
was age 75 in the year of the employee's death and who continues to be 
alive until at least 2022. For 2020, the distribution period that 
applies for the beneficiary is 12.7 years (the period applicable for a 
76-year-old under the Single Life Table in formerly applicable Sec.  
1.401(a)(9)-9), and for 2021, it is 11.7 years (the original 
distribution period, reduced by 1 year). For 2022, taking into account 
the life expectancy tables under these regulations and applying the 
transition rule, 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 these regulations, reduced by 2 years).
    A similar transition rule applies if an employee's sole beneficiary 
is the employee's surviving spouse and the spouse died before January 
1, 2022. Under the rules of Sec.  1.401(a)(9)-5, Q&A-5(c)(2), the 
distribution period that applies for the spouse's beneficiary is equal 
to the single life expectancy for the spouse calculated for the 
calendar year of the spouse's death, reduced by 1 for each subsequent 
year. Under the transition rule, the initial life expectancy used to 
determine the distribution period is reset by using the new Single Life 
Table for the age of the spouse in the calendar year of the spouse's 
death. For distribution calendar years beginning on or after January 1, 
2022, the distribution period is determined by reducing that initial 
life expectancy by 1 for each year subsequent to the year for which it 
was initially set. However, this transition rule only applies to the 
extent consistent with section 401(a)(9)(H).
    These transition rules, under which there is a one-time reset for 
the relevant life expectancy using the Single Life Table under these 
regulations, are designed to recognize that the general population has 
longer life expectancies than the life expectancies set forth in the 
formerly applicable Sec.  1.401(a)(9)-9. However, because the reset 
life expectancy is based on the age for which life expectancy was 
originally determined (rather than the relevant individual's current 
age), it is consistent with Congressional intent to limit recalculation 
of life expectancy to the employee and the employee's spouse.

V. Use of Revised Tables to Determine Substantially Equal Periodic 
Payments

    The Treasury Department and the IRS anticipate issuing guidance 
that would update Rev. Rul. 2002-62. This update would apply the life 
expectancy, distribution period, and mortality tables set forth in 
these regulations for purposes of determining substantially equal 
periodic payments once these regulations become effective.

Special Analyses

    These regulations are not subject to review under section 6(b) of 
Executive Order 12866 pursuant to the Memorandum of Agreement (April 
11, 2018) between the Treasury Department and the Office of Management 
and Budget regarding review of tax regulations.
    It is hereby certified pursuant to the Regulatory Flexibility Act 
(5 U.S.C., chapter 6) that these regulations will not have a 
significant economic impact on a substantial number of small entities. 
These regulations apply to all employers that sponsor defined 
contribution plans regardless of size. Although data are not available 
to estimate the number of small entitles affected, the rule may affect 
a substantial number. This rule updates life expectancies that are 
required to be used by statute.
    Although the rule may affect a substantial number of small 
entities, the economic impact of these regulations is not likely to be 
significant. Small businesses generally comply with the minimum 
required distribution rules

[[Page 72477]]

using either third-party administrators or software, creating economies 
of scale that mitigate the cost of updating life expectancy tables. 
That software is updated periodically irrespective of a change in life 
expectancies used to determine minimum required distributions. The 
portion of the cost of a periodic update that is attributable to the 
implementation of the life expectancy and distribution period tables in 
these regulations will be spread over the client base of a service 
provider that uses software developed in-house and over the group of 
purchasers of generally-available plan administration software. 
Because, in either case, the cost of changing software to implement the 
updated life expectancies is spread over a large group of businesses 
that maintain retirement plans, it is estimated that the incremental 
cost for each affected small businesses as a result of the use of 
updated life expectancies is not significant.
    Pursuant to section 7805(f) of the Code, the notice of proposed 
rulemaking preceding this regulation was submitted to the Chief Counsel 
for Advocacy of the Small Business Administration for comment on its 
impact on small entities. No comments were received from the Chief 
Counsel for the Office of Advocacy of the Small Business 
Administration.

Drafting Information

    The principal authors of these regulations are Arslan Malik and 
Linda S.F. Marshall, of the Office of the Associate Chief Counsel 
(Employee Benefits, Exempt Organizations, and Employment Taxes). 
However, other personnel from the Treasury Department and the IRS 
participated in the development of the proposed regulations.

List of Subjects in 26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

Amendments to the Regulations

    Accordingly, 26 CFR part 1 is amended as follows:

PART 1--INCOME TAX

0
Paragraph 1. The authority citation for part 1 continues to read in 
part as follows:

    Authority:  26 U.S.C. 401(m)(9) and 26 U.S.C. 7805.
* * * * *


Sec.  1.401(a)(9)-5  [Amended]

0
Par. 2. Section 1.401(a)(9)-5 is amended by:
0
1. Removing the language ``A-1 of Sec.  1.401(a)(9)-9'' wherever it 
appears and adding ``Sec.  1.401(a)(9)-9(b)'' in its place.
0
2. Removing the language ``A-2 of Sec.  1.401(a)(9)-9'' wherever it 
appears and adding ``Sec.  1.401(a)(9)-9(c)'' in its place.
0
3. Removing the language ``A-3 of Sec.  1.401(a)(9)-9'' wherever it 
appears and adding ``Sec.  1.401(a)(9)-9(d)'' in its place.


Sec.  1.401(a)(9)-6  [Amended]

0
Par. 3. Section 1.401(a)(9)-6 is amended by:
0
1. Removing the language ``A-1 of Sec.  1.401(a)(9)-9'' wherever it 
appears and adding ``Sec.  1.401(a)(9)-9(b)'' in its place.
0
2. Removing the language ``A-2 of Sec.  1.401(a)(9)-9'' wherever it 
appears and adding ``Sec.  1.401(a)(9)-9(c)'' in its place.
0
3. Removing the language ``A-3 of in Sec.  1.401(a)(9)-9'' wherever it 
appears and adding ``Sec.  1.401(a)(9)-9(d)'' in its place.


Sec.  1.401(a)(9)-8  [Amended]

0
Par. 4. Section 1.401(a)(9)-8 is amended by removing the language ``A-2 
of Sec.  1.401(a)(9)-9'' wherever it appears and adding ``Sec.  
1.401(a)(9)-9(c)'' in its place.

0
Par. 5. Section 1.401(a)(9)-9 is revised to read as follows:


Sec.  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
------------------------------------------------------------------------
0                                                                   84.6
1                                                                   83.7
2                                                                   82.8
3                                                                   81.8
4                                                                   80.8
5                                                                   79.8
6                                                                   78.8
7                                                                   77.9
8                                                                   76.9
9                                                                   75.9
10                                                                  74.9
11                                                                  73.9
12                                                                  72.9
13                                                                  71.9
14                                                                  70.9
15                                                                  69.9
16                                                                  69.0
17                                                                  68.0
18                                                                  67.0
19                                                                  66.0
20                                                                  65.0
21                                                                  64.1
22                                                                  63.1
23                                                                  62.1
24                                                                  61.1
25                                                                  60.2
26                                                                  59.2
27                                                                  58.2
28                                                                  57.3
29                                                                  56.3
30                                                                  55.3
31                                                                  54.4
32                                                                  53.4
33                                                                  52.5
34                                                                  51.5
35                                                                  50.5
36                                                                  49.6
37                                                                  48.6
38                                                                  47.7
39                                                                  46.7
40                                                                  45.7
41                                                                  44.8
42                                                                  43.8
43                                                                  42.9
44                                                                  41.9
45                                                                  41.0
46                                                                  40.0
47                                                                  39.0
48                                                                  38.1
49                                                                  37.1
50                                                                  36.2
51                                                                  35.3
52                                                                  34.3
53                                                                  33.4
54                                                                  32.5
55                                                                  31.6
56                                                                  30.6
57                                                                  29.8
58                                                                  28.9
59                                                                  28.0
60                                                                  27.1
61                                                                  26.2
62                                                                  25.4
63                                                                  24.5
64                                                                  23.7
65                                                                  22.9
66                                                                  22.0
67                                                                  21.2
68                                                                  20.4
69                                                                  19.6
70                                                                  18.8
71                                                                  18.0
72                                                                  17.2
73                                                                  16.4
74                                                                  15.6
75                                                                  14.8
76                                                                  14.1
77                                                                  13.3
78                                                                  12.6
79                                                                  11.9
80                                                                  11.2
81                                                                  10.5
82                                                                   9.9
83                                                                   9.3
84                                                                   8.7
85                                                                   8.1
86                                                                   7.6

[[Page 72478]]

 
87                                                                   7.1
88                                                                   6.6
89                                                                   6.1
90                                                                   5.7
91                                                                   5.3
92                                                                   4.9
93                                                                   4.6
94                                                                   4.3
95                                                                   4.0
96                                                                   3.7
97                                                                   3.4
98                                                                   3.2
99                                                                   3.0
100                                                                  2.8
101                                                                  2.6
102                                                                  2.5
103                                                                  2.3
104                                                                  2.2
105                                                                  2.1
106                                                                  2.1
107                                                                  2.1
108                                                                  2.0
109                                                                  2.0
110                                                                  2.0
111                                                                  2.0
112                                                                  2.0
113                                                                  1.9
114                                                                  1.9
115                                                                  1.8
116                                                                  1.8
117                                                                  1.6
118                                                                  1.4
119                                                                  1.1
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
------------------------------------------------------------------------
72                                                                  27.4
73                                                                  26.5
74                                                                  25.5
75                                                                  24.6
76                                                                  23.7
77                                                                  22.9
78                                                                  22.0
79                                                                  21.1
80                                                                  20.2
81                                                                  19.4
82                                                                  18.5
83                                                                  17.7
84                                                                  16.8
85                                                                  16.0
86                                                                  15.2
87                                                                  14.4
88                                                                  13.7
89                                                                  12.9
90                                                                  12.2
91                                                                  11.5
92                                                                  10.8
93                                                                  10.1
94                                                                   9.5
95                                                                   8.9
96                                                                   8.4
97                                                                   7.8
98                                                                   7.3
99                                                                   6.8
100                                                                  6.4
101                                                                  6.0
102                                                                  5.6
103                                                                  5.2
104                                                                  4.9
105                                                                  4.6
106                                                                  4.3
107                                                                  4.1
108                                                                  3.9
109                                                                  3.7
110                                                                  3.5
111                                                                  3.4
112                                                                  3.3
113                                                                  3.1
114                                                                  3.0
115                                                                  2.9
116                                                                  2.8
117                                                                  2.7
118                                                                  2.5
119                                                                  2.3
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
--------------------------------------------------------------------------------------------------------------------------------------------------------
0                                           91.9         91.4         91.0         90.5         90.1         89.7         89.4         89.0         88.7
1                                           91.4         90.9         90.4         90.0         89.5         89.1         88.8         88.4         88.1
2                                           91.0         90.4         89.9         89.4         89.0         88.5         88.1         87.8         87.4
3                                           90.5         90.0         89.4         88.9         88.4         88.0         87.6         87.1         86.8
4                                           90.1         89.5         89.0         88.4         87.9         87.4         87.0         86.6         86.2
5                                           89.7         89.1         88.6         88.0         87.4         86.9         86.5         86.0         85.6
6                                           89.4         88.8         88.1         87.6         87.0         86.5         85.9         85.5         85.0
7                                           89.0         88.4         87.8         87.1         86.6         86.0         85.5         84.9         84.5
8                                           88.7         88.1         87.4         86.8         86.2         85.6         85.0         84.5         83.9
9                                           88.4         87.8         87.1         86.4         85.8         85.2         84.6         84.0         83.5
10                                          88.2         87.5         86.8         86.1         85.4         84.8         84.2         83.6         83.0
11                                          87.9         87.2         86.5         85.8         85.1         84.4         83.8         83.2         82.6
12                                          87.7         87.0         86.2         85.5         84.8         84.1         83.4         82.8         82.2
13                                          87.5         86.7         86.0         85.2         84.5         83.8         83.1         82.4         81.8
14                                          87.3         86.5         85.7         85.0         84.2         83.5         82.8         82.1         81.4
15                                          87.1         86.3         85.5         84.7         84.0         83.2         82.5         81.8         81.1
16                                          86.9         86.1         85.3         84.5         83.7         83.0         82.2         81.5         80.8
17                                          86.8         86.0         85.1         84.3         83.5         82.7         82.0         81.2         80.5
18                                          86.6         85.8         85.0         84.1         83.3         82.5         81.7         81.0         80.2
19                                          86.5         85.7         84.8         84.0         83.1         82.3         81.5         80.7         80.0
20                                          86.4         85.5         84.7         83.8         83.0         82.2         81.3         80.5         79.8
21                                          86.2         85.4         84.5         83.7         82.8         82.0         81.2         80.3         79.5
22                                          86.1         85.3         84.4         83.5         82.7         81.8         81.0         80.2         79.3
23                                          86.0         85.2         84.3         83.4         82.5         81.7         80.8         80.0         79.2
24                                          85.9         85.1         84.2         83.3         82.4         81.6         80.7         79.8         79.0
25                                          85.9         85.0         84.1         83.2         82.3         81.4         80.6         79.7         78.8
26                                          85.8         84.9         84.0         83.1         82.2         81.3         80.4         79.6         78.7
27                                          85.7         84.8         83.9         83.0         82.1         81.2         80.3         79.4         78.6
28                                          85.6         84.7         83.8         82.9         82.0         81.1         80.2         79.3         78.4
29                                          85.6         84.7         83.8         82.8         81.9         81.0         80.1         79.2         78.3
30                                          85.5         84.6         83.7         82.8         81.8         80.9         80.0         79.1         78.2

[[Page 72479]]

 
31                                          85.4         84.6         83.6         82.7         81.8         80.9         79.9         79.0         78.1
32                                          85.4         84.5         83.6         82.6         81.7         80.8         79.9         78.9         78.0
33                                          85.3         84.5         83.5         82.6         81.6         80.7         79.8         78.9         77.9
34                                          85.3         84.4         83.5         82.5         81.6         80.7         79.7         78.8         77.9
35                                          85.3         84.4         83.4         82.5         81.5         80.6         79.7         78.7         77.8
36                                          85.2         84.3         83.4         82.4         81.5         80.5         79.6         78.7         77.7
37                                          85.2         84.3         83.3         82.4         81.4         80.5         79.5         78.6         77.7
38                                          85.2         84.3         83.3         82.3         81.4         80.4         79.5         78.6         77.6
39                                          85.1         84.2         83.3         82.3         81.4         80.4         79.5         78.5         77.6
40                                          85.1         84.2         83.2         82.3         81.3         80.4         79.4         78.5         77.5
41                                          85.1         84.2         83.2         82.2         81.3         80.3         79.4         78.4         77.5
42                                          85.0         84.1         83.2         82.2         81.3         80.3         79.3         78.4         77.4
43                                          85.0         84.1         83.1         82.2         81.2         80.3         79.3         78.3         77.4
44                                          85.0         84.1         83.1         82.2         81.2         80.2         79.3         78.3         77.3
45                                          85.0         84.1         83.1         82.1         81.2         80.2         79.2         78.3         77.3
46                                          84.9         84.0         83.1         82.1         81.1         80.2         79.2         78.2         77.3
47                                          84.9         84.0         83.1         82.1         81.1         80.2         79.2         78.2         77.3
48                                          84.9         84.0         83.0         82.1         81.1         80.1         79.2         78.2         77.2
49                                          84.9         84.0         83.0         82.1         81.1         80.1         79.1         78.2         77.2
50                                          84.9         84.0         83.0         82.0         81.1         80.1         79.1         78.1         77.2
51                                          84.8         84.0         83.0         82.0         81.0         80.1         79.1         78.1         77.2
52                                          84.8         83.9         83.0         82.0         81.0         80.1         79.1         78.1         77.1
53                                          84.8         83.9         83.0         82.0         81.0         80.0         79.1         78.1         77.1
54                                          84.8         83.9         82.9         82.0         81.0         80.0         79.0         78.1         77.1
55                                          84.8         83.9         82.9         82.0         81.0         80.0         79.0         78.1         77.1
56                                          84.8         83.9         82.9         81.9         81.0         80.0         79.0         78.0         77.1
57                                          84.8         83.9         82.9         81.9         81.0         80.0         79.0         78.0         77.0
58                                          84.8         83.9         82.9         81.9         80.9         80.0         79.0         78.0         77.0
59                                          84.7         83.9         82.9         81.9         80.9         80.0         79.0         78.0         77.0
60                                          84.7         83.8         82.9         81.9         80.9         79.9         79.0         78.0         77.0
61                                          84.7         83.8         82.9         81.9         80.9         79.9         79.0         78.0         77.0
62                                          84.7         83.8         82.9         81.9         80.9         79.9         78.9         78.0         77.0
63                                          84.7         83.8         82.9         81.9         80.9         79.9         78.9         78.0         77.0
64                                          84.7         83.8         82.8         81.9         80.9         79.9         78.9         77.9         77.0
65                                          84.7         83.8         82.8         81.9         80.9         79.9         78.9         77.9         77.0
66                                          84.7         83.8         82.8         81.9         80.9         79.9         78.9         77.9         76.9
67                                          84.7         83.8         82.8         81.9         80.9         79.9         78.9         77.9         76.9
68                                          84.7         83.8         82.8         81.8         80.9         79.9         78.9         77.9         76.9
69                                          84.7         83.8         82.8         81.8         80.9         79.9         78.9         77.9         76.9
70                                          84.7         83.8         82.8         81.8         80.9         79.9         78.9         77.9         76.9
71                                          84.7         83.8         82.8         81.8         80.9         79.9         78.9         77.9         76.9
72                                          84.7         83.8         82.8         81.8         80.9         79.9         78.9         77.9         76.9
73                                          84.6         83.8         82.8         81.8         80.8         79.9         78.9         77.9         76.9
74                                          84.6         83.8         82.8         81.8         80.8         79.9         78.9         77.9         76.9
75                                          84.6         83.8         82.8         81.8         80.8         79.9         78.9         77.9         76.9
76                                          84.6         83.8         82.8         81.8         80.8         79.9         78.9         77.9         76.9
77                                          84.6         83.8         82.8         81.8         80.8         79.8         78.9         77.9         76.9
78                                          84.6         83.8         82.8         81.8         80.8         79.8         78.9         77.9         76.9
79                                          84.6         83.8         82.8         81.8         80.8         79.8         78.9         77.9         76.9
80                                          84.6         83.8         82.8         81.8         80.8         79.8         78.9         77.9         76.9
81                                          84.6         83.8         82.8         81.8         80.8         79.8         78.9         77.9         76.9
82                                          84.6         83.8         82.8         81.8         80.8         79.8         78.9         77.9         76.9
83                                          84.6         83.7         82.8         81.8         80.8         79.8         78.9         77.9         76.9
84                                          84.6         83.7         82.8         81.8         80.8         79.8         78.9         77.9         76.9
85                                          84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
86                                          84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
87                                          84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
88                                          84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
89                                          84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
90                                          84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
91                                          84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
92                                          84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
93                                          84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
94                                          84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
95                                          84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
96                                          84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
97                                          84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
98                                          84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
99                                          84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
100                                         84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
101                                         84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
102                                         84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9

[[Page 72480]]

 
103                                         84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
104                                         84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
105                                         84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
106                                         84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
107                                         84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
108                                         84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
109                                         84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
110                                         84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
111                                         84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
112                                         84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
113                                         84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
114                                         84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
115                                         84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
116                                         84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
117                                         84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
118                                         84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
119                                         84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
120+                                        84.6         83.7         82.8         81.8         80.8         79.8         78.8         77.9         76.9
--------------------------------------------------------------------------------------------------------------------------------------------------------


 
                Ages                      9            10           11           12           13           14           15           16           17
--------------------------------------------------------------------------------------------------------------------------------------------------------
0                                           88.4         88.2         87.9         87.7         87.5         87.3         87.1         86.9         86.8
1                                           87.8         87.5         87.2         87.0         86.7         86.5         86.3         86.1         86.0
2                                           87.1         86.8         86.5         86.2         86.0         85.7         85.5         85.3         85.1
3                                           86.4         86.1         85.8         85.5         85.2         85.0         84.7         84.5         84.3
4                                           85.8         85.4         85.1         84.8         84.5         84.2         84.0         83.7         83.5
5                                           85.2         84.8         84.4         84.1         83.8         83.5         83.2         83.0         82.7
6                                           84.6         84.2         83.8         83.4         83.1         82.8         82.5         82.2         82.0
7                                           84.0         83.6         83.2         82.8         82.4         82.1         81.8         81.5         81.2
8                                           83.5         83.0         82.6         82.2         81.8         81.4         81.1         80.8         80.5
9                                           82.9         82.5         82.0         81.6         81.2         80.8         80.4         80.1         79.8
10                                          82.5         81.9         81.5         81.0         80.6         80.2         79.8         79.4         79.1
11                                          82.0         81.5         80.9         80.5         80.0         79.6         79.2         78.8         78.4
12                                          81.6         81.0         80.5         79.9         79.5         79.0         78.6         78.2         77.8
13                                          81.2         80.6         80.0         79.5         79.0         78.5         78.0         77.6         77.2
14                                          80.8         80.2         79.6         79.0         78.5         78.0         77.5         77.0         76.6
15                                          80.4         79.8         79.2         78.6         78.0         77.5         77.0         76.5         76.0
16                                          80.1         79.4         78.8         78.2         77.6         77.0         76.5         76.0         75.5
17                                          79.8         79.1         78.4         77.8         77.2         76.6         76.0         75.5         75.0
18                                          79.5         78.8         78.1         77.4         76.8         76.2         75.6         75.0         74.5
19                                          79.2         78.5         77.8         77.1         76.4         75.8         75.2         74.6         74.0
20                                          79.0         78.2         77.5         76.8         76.1         75.4         74.8         74.2         73.6
21                                          78.8         78.0         77.2         76.5         75.8         75.1         74.4         73.8         73.2
22                                          78.5         77.8         77.0         76.2         75.5         74.8         74.1         73.4         72.8
23                                          78.3         77.5         76.8         76.0         75.2         74.5         73.8         73.1         72.5
24                                          78.2         77.3         76.5         75.8         75.0         74.2         73.5         72.8         72.1
25                                          78.0         77.2         76.4         75.6         74.8         74.0         73.3         72.5         71.8
26                                          77.8         77.0         76.2         75.4         74.6         73.8         73.0         72.3         71.5
27                                          77.7         76.8         76.0         75.2         74.4         73.6         72.8         72.0         71.3
28                                          77.6         76.7         75.8         75.0         74.2         73.4         72.6         71.8         71.0
29                                          77.4         76.6         75.7         74.9         74.0         73.2         72.4         71.6         70.8
30                                          77.3         76.4         75.6         74.7         73.9         73.0         72.2         71.4         70.6
31                                          77.2         76.3         75.5         74.6         73.7         72.9         72.0         71.2         70.4
32                                          77.1         76.2         75.3         74.5         73.6         72.7         71.9         71.0         70.2
33                                          77.0         76.1         75.2         74.3         73.5         72.6         71.7         70.9         70.0
34                                          77.0         76.0         75.1         74.2         73.3         72.5         71.6         70.7         69.9
35                                          76.9         76.0         75.0         74.1         73.2         72.4         71.5         70.6         69.7
36                                          76.8         75.9         75.0         74.0         73.1         72.2         71.4         70.5         69.6
37                                          76.7         75.8         74.9         74.0         73.1         72.1         71.3         70.4         69.5
38                                          76.7         75.7         74.8         73.9         73.0         72.1         71.2         70.3         69.4
39                                          76.6         75.7         74.7         73.8         72.9         72.0         71.1         70.2         69.3
40                                          76.6         75.6         74.7         73.7         72.8         71.9         71.0         70.1         69.2
41                                          76.5         75.6         74.6         73.7         72.8         71.8         70.9         70.0         69.1
42                                          76.5         75.5         74.6         73.6         72.7         71.8         70.8         69.9         69.0
43                                          76.4         75.5         74.5         73.6         72.6         71.7         70.8         69.8         68.9
44                                          76.4         75.4         74.5         73.5         72.6         71.6         70.7         69.8         68.8
45                                          76.4         75.4         74.4         73.5         72.5         71.6         70.6         69.7         68.8
46                                          76.3         75.4         74.4         73.4         72.5         71.5         70.6         69.7         68.7
47                                          76.3         75.3         74.4         73.4         72.4         71.5         70.5         69.6         68.7
48                                          76.3         75.3         74.3         73.4         72.4         71.5         70.5         69.6         68.6
49                                          76.2         75.3         74.3         73.3         72.4         71.4         70.5         69.5         68.6
--------------------------------------------------------------------------------------------------------------------------------------------------------


[[Page 72481]]


                                                                Table 3 to Paragraph (d)
--------------------------------------------------------------------------------------------------------------------------------------------------------
                Ages                      9            10           11           12           13           14           15           16           17
--------------------------------------------------------------------------------------------------------------------------------------------------------
50                                          76.2         75.2         74.3         73.3         72.3         71.4         70.4         69.5         68.5
51                                          76.2         75.2         74.2         73.3         72.3         71.3         70.4         69.4         68.5
52                                          76.2         75.2         74.2         73.2         72.3         71.3         70.4         69.4         68.4
53                                          76.1         75.2         74.2         73.2         72.3         71.3         70.3         69.4         68.4
54                                          76.1         75.1         74.2         73.2         72.2         71.3         70.3         69.3         68.4
55                                          76.1         75.1         74.2         73.2         72.2         71.2         70.3         69.3         68.3
56                                          76.1         75.1         74.1         73.2         72.2         71.2         70.2         69.3         68.3
57                                          76.1         75.1         74.1         73.1         72.2         71.2         70.2         69.3         68.3
58                                          76.1         75.1         74.1         73.1         72.1         71.2         70.2         69.2         68.3
59                                          76.0         75.1         74.1         73.1         72.1         71.2         70.2         69.2         68.2
60                                          76.0         75.0         74.1         73.1         72.1         71.1         70.2         69.2         68.2
61                                          76.0         75.0         74.1         73.1         72.1         71.1         70.1         69.2         68.2
62                                          76.0         75.0         74.0         73.1         72.1         71.1         70.1         69.2         68.2
63                                          76.0         75.0         74.0         73.0         72.1         71.1         70.1         69.1         68.2
64                                          76.0         75.0         74.0         73.0         72.1         71.1         70.1         69.1         68.2
65                                          76.0         75.0         74.0         73.0         72.0         71.1         70.1         69.1         68.1
66                                          76.0         75.0         74.0         73.0         72.0         71.1         70.1         69.1         68.1
67                                          76.0         75.0         74.0         73.0         72.0         71.0         70.1         69.1         68.1
68                                          75.9         75.0         74.0         73.0         72.0         71.0         70.1         69.1         68.1
69                                          75.9         75.0         74.0         73.0         72.0         71.0         70.0         69.1         68.1
70                                          75.9         74.9         74.0         73.0         72.0         71.0         70.0         69.1         68.1
71                                          75.9         74.9         74.0         73.0         72.0         71.0         70.0         69.0         68.1
72                                          75.9         74.9         73.9         73.0         72.0         71.0         70.0         69.0         68.1
73                                          75.9         74.9         73.9         73.0         72.0         71.0         70.0         69.0         68.1
74                                          75.9         74.9         73.9         73.0         72.0         71.0         70.0         69.0         68.0
75                                          75.9         74.9         73.9         72.9         72.0         71.0         70.0         69.0         68.0
76                                          75.9         74.9         73.9         72.9         72.0         71.0         70.0         69.0         68.0
77                                          75.9         74.9         73.9         72.9         72.0         71.0         70.0         69.0         68.0
78                                          75.9         74.9         73.9         72.9         71.9         71.0         70.0         69.0         68.0
79                                          75.9         74.9         73.9         72.9         71.9         71.0         70.0         69.0         68.0
80                                          75.9         74.9         73.9         72.9         71.9         71.0         70.0         69.0         68.0
81                                          75.9         74.9         73.9         72.9         71.9         71.0         70.0         69.0         68.0
82                                          75.9         74.9         73.9         72.9         71.9         70.9         70.0         69.0         68.0
83                                          75.9         74.9         73.9         72.9         71.9         70.9         70.0         69.0         68.0
84                                          75.9         74.9         73.9         72.9         71.9         70.9         70.0         69.0         68.0
85                                          75.9         74.9         73.9         72.9         71.9         70.9         70.0         69.0         68.0
86                                          75.9         74.9         73.9         72.9         71.9         70.9         70.0         69.0         68.0
87                                          75.9         74.9         73.9         72.9         71.9         70.9         70.0         69.0         68.0
88                                          75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
89                                          75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
90                                          75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
91                                          75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
92                                          75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
93                                          75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
94                                          75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
95                                          75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
96                                          75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
97                                          75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
98                                          75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
99                                          75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
100                                         75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
101                                         75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
102                                         75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
103                                         75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
104                                         75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
105                                         75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
106                                         75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
107                                         75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
108                                         75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
109                                         75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
110                                         75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
111                                         75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
112                                         75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
113                                         75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
114                                         75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
115                                         75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
116                                         75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
117                                         75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
118                                         75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
119                                         75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
120+                                        75.9         74.9         73.9         72.9         71.9         70.9         69.9         69.0         68.0
--------------------------------------------------------------------------------------------------------------------------------------------------------


[[Page 72482]]


                                                                Table 3 to Paragraph (d)
--------------------------------------------------------------------------------------------------------------------------------------------------------
                Ages                      18           19           20           21           22           23           24           25           26
--------------------------------------------------------------------------------------------------------------------------------------------------------
0                                           86.6         86.5         86.4         86.2         86.1         86.0         85.9         85.9         85.8
1                                           85.8         85.7         85.5         85.4         85.3         85.2         85.1         85.0         84.9
2                                           85.0         84.8         84.7         84.5         84.4         84.3         84.2         84.1         84.0
3                                           84.1         84.0         83.8         83.7         83.5         83.4         83.3         83.2         83.1
4                                           83.3         83.1         83.0         82.8         82.7         82.5         82.4         82.3         82.2
5                                           82.5         82.3         82.2         82.0         81.8         81.7         81.6         81.4         81.3
6                                           81.7         81.5         81.3         81.2         81.0         80.8         80.7         80.6         80.4
7                                           81.0         80.7         80.5         80.3         80.2         80.0         79.8         79.7         79.6
8                                           80.2         80.0         79.8         79.5         79.3         79.2         79.0         78.8         78.7
9                                           79.5         79.2         79.0         78.8         78.5         78.3         78.2         78.0         77.8
10                                          78.8         78.5         78.2         78.0         77.8         77.5         77.3         77.2         77.0
11                                          78.1         77.8         77.5         77.2         77.0         76.8         76.5         76.4         76.2
12                                          77.4         77.1         76.8         76.5         76.2         76.0         75.8         75.6         75.4
13                                          76.8         76.4         76.1         75.8         75.5         75.2         75.0         74.8         74.6
14                                          76.2         75.8         75.4         75.1         74.8         74.5         74.2         74.0         73.8
15                                          75.6         75.2         74.8         74.4         74.1         73.8         73.5         73.3         73.0
16                                          75.0         74.6         74.2         73.8         73.4         73.1         72.8         72.5         72.3
17                                          74.5         74.0         73.6         73.2         72.8         72.5         72.1         71.8         71.5
18                                          74.0         73.5         73.0         72.6         72.2         71.8         71.5         71.1         70.8
19                                          73.5         73.0         72.5         72.0         71.6         71.2         70.8         70.5         70.1
20                                          73.0         72.5         72.0         71.5         71.0         70.6         70.2         69.8         69.5
21                                          72.6         72.0         71.5         71.0         70.5         70.0         69.6         69.2         68.8
22                                          72.2         71.6         71.0         70.5         70.0         69.5         69.0         68.6         68.2
23                                          71.8         71.2         70.6         70.0         69.5         69.0         68.5         68.0         67.6
24                                          71.5         70.8         70.2         69.6         69.0         68.5         68.0         67.5         67.1
25                                          71.1         70.5         69.8         69.2         68.6         68.0         67.5         67.0         66.5
26                                          70.8         70.1         69.5         68.8         68.2         67.6         67.1         66.5         66.0
27                                          70.5         69.8         69.1         68.5         67.8         67.2         66.6         66.1         65.5
28                                          70.3         69.5         68.8         68.1         67.5         66.8         66.2         65.6         65.1
29                                          70.0         69.3         68.5         67.8         67.1         66.5         65.8         65.2         64.6
30                                          69.8         69.0         68.3         67.5         66.8         66.2         65.5         64.9         64.2
31                                          69.6         68.8         68.0         67.3         66.6         65.8         65.2         64.5         63.9
32                                          69.4         68.6         67.8         67.0         66.3         65.6         64.9         64.2         63.5
33                                          69.2         68.4         67.6         66.8         66.0         65.3         64.6         63.9         63.2
34                                          69.0         68.2         67.4         66.6         65.8         65.1         64.3         63.6         62.9
35                                          68.9         68.0         67.2         66.4         65.6         64.8         64.1         63.3         62.6
36                                          68.7         67.9         67.1         66.2         65.4         64.6         63.8         63.1         62.3
37                                          68.6         67.7         66.9         66.1         65.2         64.4         63.6         62.8         62.1
38                                          68.5         67.6         66.8         65.9         65.1         64.2         63.4         62.6         61.9
39                                          68.4         67.5         66.6         65.8         64.9         64.1         63.3         62.4         61.6
40                                          68.3         67.4         66.5         65.6         64.8         63.9         63.1         62.3         61.5
41                                          68.2         67.3         66.4         65.5         64.6         63.8         62.9         62.1         61.3
42                                          68.1         67.2         66.3         65.4         64.5         63.6         62.8         61.9         61.1
43                                          68.0         67.1         66.2         65.3         64.4         63.5         62.7         61.8         61.0
44                                          67.9         67.0         66.1         65.2         64.3         63.4         62.5         61.7         60.8
45                                          67.9         66.9         66.0         65.1         64.2         63.3         62.4         61.5         60.7
46                                          67.8         66.9         65.9         65.0         64.1         63.2         62.3         61.4         60.6
47                                          67.7         66.8         65.9         65.0         64.0         63.1         62.2         61.3         60.5
48                                          67.7         66.7         65.8         64.9         64.0         63.0         62.1         61.2         60.3
49                                          67.6         66.7         65.7         64.8         63.9         63.0         62.1         61.2         60.3
50                                          67.6         66.6         65.7         64.8         63.8         62.9         62.0         61.1         60.2
51                                          67.5         66.6         65.6         64.7         63.8         62.8         61.9         61.0         60.1
52                                          67.5         66.5         65.6         64.7         63.7         62.8         61.9         60.9         60.0
53                                          67.4         66.5         65.5         64.6         63.7         62.7         61.8         60.9         59.9
54                                          67.4         66.5         65.5         64.6         63.6         62.7         61.7         60.8         59.9
55                                          67.4         66.4         65.5         64.5         63.6         62.6         61.7         60.8         59.8
56                                          67.4         66.4         65.4         64.5         63.5         62.6         61.6         60.7         59.8
57                                          67.3         66.4         65.4         64.5         63.5         62.5         61.6         60.7         59.7
58                                          67.3         66.3         65.4         64.4         63.5         62.5         61.6         60.6         59.7
59                                          67.3         66.3         65.4         64.4         63.4         62.5         61.5         60.6         59.6
60                                          67.3         66.3         65.3         64.4         63.4         62.4         61.5         60.5         59.6
61                                          67.2         66.3         65.3         64.3         63.4         62.4         61.5         60.5         59.6
62                                          67.2         66.2         65.3         64.3         63.4         62.4         61.4         60.5         59.5
63                                          67.2         66.2         65.3         64.3         63.3         62.4         61.4         60.5         59.5
64                                          67.2         66.2         65.2         64.3         63.3         62.3         61.4         60.4         59.5
65                                          67.2         66.2         65.2         64.3         63.3         62.3         61.4         60.4         59.5
66                                          67.2         66.2         65.2         64.2         63.3         62.3         61.3         60.4         59.4
67                                          67.1         66.2         65.2         64.2         63.3         62.3         61.3         60.4         59.4
68                                          67.1         66.2         65.2         64.2         63.2         62.3         61.3         60.3         59.4
69                                          67.1         66.1         65.2         64.2         63.2         62.3         61.3         60.3         59.4
70                                          67.1         66.1         65.2         64.2         63.2         62.2         61.3         60.3         59.4
71                                          67.1         66.1         65.1         64.2         63.2         62.2         61.3         60.3         59.3

[[Page 72483]]

 
72                                          67.1         66.1         65.1         64.2         63.2         62.2         61.3         60.3         59.3
73                                          67.1         66.1         65.1         64.2         63.2         62.2         61.2         60.3         59.3
74                                          67.1         66.1         65.1         64.1         63.2         62.2         61.2         60.3         59.3
75                                          67.1         66.1         65.1         64.1         63.2         62.2         61.2         60.3         59.3
76                                          67.1         66.1         65.1         64.1         63.2         62.2         61.2         60.2         59.3
77                                          67.0         66.1         65.1         64.1         63.1         62.2         61.2         60.2         59.3
78                                          67.0         66.1         65.1         64.1         63.1         62.2         61.2         60.2         59.3
79                                          67.0         66.1         65.1         64.1         63.1         62.2         61.2         60.2         59.3
80                                          67.0         66.1         65.1         64.1         63.1         62.1         61.2         60.2         59.2
81                                          67.0         66.0         65.1         64.1         63.1         62.1         61.2         60.2         59.2
82                                          67.0         66.0         65.1         64.1         63.1         62.1         61.2         60.2         59.2
83                                          67.0         66.0         65.1         64.1         63.1         62.1         61.2         60.2         59.2
84                                          67.0         66.0         65.1         64.1         63.1         62.1         61.2         60.2         59.2
85                                          67.0         66.0         65.1         64.1         63.1         62.1         61.2         60.2         59.2
86                                          67.0         66.0         65.1         64.1         63.1         62.1         61.1         60.2         59.2
87                                          67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
88                                          67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
89                                          67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
90                                          67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
91                                          67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
92                                          67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
93                                          67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
94                                          67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
95                                          67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
96                                          67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
97                                          67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
98                                          67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
99                                          67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
100                                         67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
101                                         67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
102                                         67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
103                                         67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
104                                         67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
105                                         67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
106                                         67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
107                                         67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
108                                         67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
109                                         67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
110                                         67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
111                                         67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
112                                         67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
113                                         67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
114                                         67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
115                                         67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
116                                         67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
117                                         67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
118                                         67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
119                                         67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
120+                                        67.0         66.0         65.0         64.1         63.1         62.1         61.1         60.2         59.2
--------------------------------------------------------------------------------------------------------------------------------------------------------


 
                Ages                      27           28           29           30           31           32           33           34           35
--------------------------------------------------------------------------------------------------------------------------------------------------------
0                                           85.7         85.6         85.6         85.5         85.4         85.4         85.3         85.3         85.3
1                                           84.8         84.7         84.7         84.6         84.6         84.5         84.5         84.4         84.4
2                                           83.9         83.8         83.8         83.7         83.6         83.6         83.5         83.5         83.4
3                                           83.0         82.9         82.8         82.8         82.7         82.6         82.6         82.5         82.5
4                                           82.1         82.0         81.9         81.8         81.8         81.7         81.6         81.6         81.5
5                                           81.2         81.1         81.0         80.9         80.9         80.8         80.7         80.7         80.6
6                                           80.3         80.2         80.1         80.0         79.9         79.9         79.8         79.7         79.7
7                                           79.4         79.3         79.2         79.1         79.0         78.9         78.9         78.8         78.7
8                                           78.6         78.4         78.3         78.2         78.1         78.0         77.9         77.9         77.8
9                                           77.7         77.6         77.4         77.3         77.2         77.1         77.0         77.0         76.9
10                                          76.8         76.7         76.6         76.4         76.3         76.2         76.1         76.0         76.0
11                                          76.0         75.8         75.7         75.6         75.5         75.3         75.2         75.1         75.0
12                                          75.2         75.0         74.9         74.7         74.6         74.5         74.3         74.2         74.1
13                                          74.4         74.2         74.0         73.9         73.7         73.6         73.5         73.3         73.2
14                                          73.6         73.4         73.2         73.0         72.9         72.7         72.6         72.5         72.4
15                                          72.8         72.6         72.4         72.2         72.0         71.9         71.7         71.6         71.5
16                                          72.0         71.8         71.6         71.4         71.2         71.0         70.9         70.7         70.6
17                                          71.3         71.0         70.8         70.6         70.4         70.2         70.0         69.9         69.7
18                                          70.5         70.3         70.0         69.8         69.6         69.4         69.2         69.0         68.9
19                                          69.8         69.5         69.3         69.0         68.8         68.6         68.4         68.2
--------------------------------------------------------------------------------------------------------------------------------------------------------


[[Page 72484]]


                                                                Table 3 to Paragraph (d)
--------------------------------------------------------------------------------------------------------------------------------------------------------
                Ages                      27           28           29           30           31           32           33           34           35
--------------------------------------------------------------------------------------------------------------------------------------------------------
20                                          69.1         68.8         68.5         68.3         68.0         67.8         67.6         67.4         67.2
21                                          68.5         68.1         67.8         67.5         67.3         67.0         66.8         66.6         66.4
22                                          67.8         67.5         67.1         66.8         66.6         66.3         66.0         65.8         65.6
23                                          67.2         66.8         66.5         66.2         65.8         65.6         65.3         65.1         64.8
24                                          66.6         66.2         65.8         65.5         65.2         64.9         64.6         64.3         64.1
25                                          66.1         65.6         65.2         64.9         64.5         64.2         63.9         63.6         63.3
26                                          65.5         65.1         64.6         64.2         63.9         63.5         63.2         62.9         62.6
27                                          65.0         64.5         64.1         63.7         63.2         62.9         62.5         62.2         61.9
28                                          64.5         64.0         63.5         63.1         62.7         62.3         61.9         61.5         61.2
29                                          64.1         63.5         63.0         62.6         62.1         61.7         61.3         60.9         60.5
30                                          63.7         63.1         62.6         62.0         61.6         61.1         60.7         60.3         59.9
31                                          63.2         62.7         62.1         61.6         61.1         60.6         60.1         59.7         59.3
32                                          62.9         62.3         61.7         61.1         60.6         60.1         59.6         59.1         58.7
33                                          62.5         61.9         61.3         60.7         60.1         59.6         59.1         58.6         58.1
34                                          62.2         61.5         60.9         60.3         59.7         59.1         58.6         58.1         57.6
35                                          61.9         61.2         60.5         59.9         59.3         58.7         58.1         57.6         57.1
36                                          61.6         60.9         60.2         59.5         58.9         58.3         57.7         57.2         56.6
37                                          61.3         60.6         59.9         59.2         58.6         57.9         57.3         56.7         56.2
38                                          61.1         60.3         59.6         58.9         58.2         57.6         56.9         56.3         55.7
39                                          60.9         60.1         59.4         58.6         57.9         57.2         56.6         55.9         55.3
40                                          60.7         59.9         59.1         58.4         57.6         56.9         56.3         55.6         55.0
41                                          60.5         59.7         58.9         58.1         57.4         56.7         56.0         55.3         54.6
42                                          60.3         59.5         58.7         57.9         57.1         56.4         55.7         55.0         54.3
43                                          60.1         59.3         58.5         57.7         56.9         56.2         55.4         54.7         54.0
44                                          60.0         59.1         58.3         57.5         56.7         55.9         55.2         54.4         53.7
45                                          59.8         59.0         58.1         57.3         56.5         55.7         54.9         54.2         53.4
46                                          59.7         58.8         58.0         57.2         56.3         55.5         54.7         54.0         53.2
47                                          59.6         58.7         57.9         57.0         56.2         55.4         54.5         53.7         53.0
48                                          59.5         58.6         57.7         56.9         56.0         55.2         54.4         53.6         52.8
49                                          59.4         58.5         57.6         56.7         55.9         55.0         54.2         53.4         52.6
50                                          59.3         58.4         57.5         56.6         55.8         54.9         54.1         53.2         52.4
51                                          59.2         58.3         57.4         56.5         55.6         54.8         53.9         53.1         52.2
52                                          59.1         58.2         57.3         56.4         55.5         54.7         53.8         52.9         52.1
53                                          59.0         58.1         57.2         56.3         55.4         54.6         53.7         52.8         52.0
54                                          59.0         58.0         57.1         56.2         55.3         54.5         53.6         52.7         51.8
55                                          58.9         58.0         57.1         56.2         55.3         54.4         53.5         52.6         51.7
56                                          58.8         57.9         57.0         56.1         55.2         54.3         53.4         52.5         51.6
57                                          58.8         57.9         56.9         56.0         55.1         54.2         53.3         52.4         51.5
58                                          58.7         57.8         56.9         56.0         55.0         54.1         53.2         52.3         51.4
59                                          58.7         57.8         56.8         55.9         55.0         54.1         53.2         52.2         51.3
60                                          58.7         57.7         56.8         55.9         54.9         54.0         53.1         52.2         51.3
61                                          58.6         57.7         56.7         55.8         54.9         54.0         53.0         52.1         51.2
62                                          58.6         57.6         56.7         55.8         54.8         53.9         53.0         52.1         51.1
63                                          58.6         57.6         56.7         55.7         54.8         53.9         52.9         52.0         51.1
64                                          58.5         57.6         56.6         55.7         54.8         53.8         52.9         52.0         51.0
65                                          58.5         57.5         56.6         55.7         54.7         53.8         52.8         51.9         51.0
66                                          58.5         57.5         56.6         55.6         54.7         53.7         52.8         51.9         50.9
67                                          58.5         57.5         56.5         55.6         54.7         53.7         52.8         51.8         50.9
68                                          58.4         57.5         56.5         55.6         54.6         53.7         52.7         51.8         50.9
69                                          58.4         57.5         56.5         55.6         54.6         53.7         52.7         51.8         50.8
70                                          58.4         57.4         56.5         55.5         54.6         53.6         52.7         51.7         50.8
71                                          58.4         57.4         56.5         55.5         54.6         53.6         52.7         51.7         50.8
72                                          58.4         57.4         56.5         55.5         54.5         53.6         52.6         51.7         50.8
73                                          58.4         57.4         56.4         55.5         54.5         53.6         52.6         51.7         50.7
74                                          58.3         57.4         56.4         55.5         54.5         53.6         52.6         51.7         50.7
75                                          58.3         57.4         56.4         55.5         54.5         53.5         52.6         51.6         50.7
76                                          58.3         57.4         56.4         55.4         54.5         53.5         52.6         51.6         50.7
77                                          58.3         57.3         56.4         55.4         54.5         53.5         52.6         51.6         50.7
78                                          58.3         57.3         56.4         55.4         54.5         53.5         52.6         51.6         50.6
79                                          58.3         57.3         56.4         55.4         54.5         53.5         52.5         51.6         50.6
80                                          58.3         57.3         56.4         55.4         54.4         53.5         52.5         51.6         50.6
81                                          58.3         57.3         56.4         55.4         54.4         53.5         52.5         51.6         50.6
82                                          58.3         57.3         56.3         55.4         54.4         53.5         52.5         51.6         50.6
83                                          58.3         57.3         56.3         55.4         54.4         53.5         52.5         51.6         50.6
84                                          58.3         57.3         56.3         55.4         54.4         53.5         52.5         51.5         50.6
85                                          58.3         57.3         56.3         55.4         54.4         53.5         52.5         51.5         50.6
86                                          58.2         57.3         56.3         55.4         54.4         53.5         52.5         51.5         50.6
87                                          58.2         57.3         56.3         55.4         54.4         53.4         52.5         51.5         50.6
88                                          58.2         57.3         56.3         55.4         54.4         53.4         52.5         51.5         50.6
89                                          58.2         57.3         56.3         55.4         54.4         53.4         52.5         51.5         50.6
90                                          58.2         57.3         56.3         55.4         54.4         53.4         52.5         51.5         50.6
91                                          58.2         57.3         56.3         55.3         54.4         53.4         52.5         51.5         50.6

[[Page 72485]]

 
92                                          58.2         57.3         56.3         55.3         54.4         53.4         52.5         51.5         50.6
93                                          58.2         57.3         56.3         55.3         54.4         53.4         52.5         51.5         50.6
94                                          58.2         57.3         56.3         55.3         54.4         53.4         52.5         51.5         50.6
95                                          58.2         57.3         56.3         55.3         54.4         53.4         52.5         51.5         50.6
96                                          58.2         57.3         56.3         55.3         54.4         53.4         52.5         51.5         50.6
97                                          58.2         57.3         56.3         55.3         54.4         53.4         52.5         51.5         50.6
98                                          58.2         57.3         56.3         55.3         54.4         53.4         52.5         51.5         50.6
99                                          58.2         57.3         56.3         55.3         54.4         53.4         52.5         51.5         50.6
100                                         58.2         57.3         56.3         55.3         54.4         53.4         52.5         51.5         50.6
101                                         58.2         57.3         56.3         55.3         54.4         53.4         52.5         51.5         50.6
102                                         58.2         57.3         56.3         55.3         54.4         53.4         52.5         51.5         50.6
103                                         58.2         57.3         56.3         55.3         54.4         53.4         52.5         51.5         50.5
104                                         58.2         57.3         56.3         55.3         54.4         53.4         52.5         51.5         50.5
105                                         58.2         57.3         56.3         55.3         54.4         53.4         52.5         51.5         50.5
106                                         58.2         57.3         56.3         55.3         54.4         53.4         52.5         51.5         50.5
107                                         58.2         57.3         56.3         55.3         54.4         53.4         52.5         51.5         50.5
108                                         58.2         57.3         56.3         55.3         54.4         53.4         52.5         51.5         50.5
109                                         58.2         57.3         56.3         55.3         54.4         53.4         52.5         51.5         50.5
110                                         58.2         57.3         56.3         55.3         54.4         53.4         52.5         51.5         50.5
111                                         58.2         57.3         56.3         55.3         54.4         53.4         52.5         51.5         50.5
112                                         58.2         57.3         56.3         55.3         54.4         53.4         52.5         51.5         50.5
113                                         58.2         57.3         56.3         55.3         54.4         53.4         52.5         51.5         50.5
114                                         58.2         57.3         56.3         55.3         54.4         53.4         52.5         51.5         50.5
115                                         58.2         57.3         56.3         55.3         54.4         53.4         52.5         51.5         50.5
116                                         58.2         57.3         56.3         55.3         54.4         53.4         52.5         51.5         50.5
117                                         58.2         57.3         56.3         55.3         54.4         53.4         52.5         51.5         50.5
118                                         58.2         57.3         56.3         55.3         54.4         53.4         52.5         51.5         50.5
119                                         58.2         57.3         56.3         55.3         54.4         53.4         52.5         51.5         50.5
120+                                        58.2         57.3         56.3         55.3         54.4         53.4         52.5         51.5         50.5
--------------------------------------------------------------------------------------------------------------------------------------------------------


 
                Ages                      36           37           38           39           40           41           42           43           44
--------------------------------------------------------------------------------------------------------------------------------------------------------
0                                           85.2         85.2         85.2         85.1         85.1         85.1         85.0         85.0         85.0
1                                           84.3         84.3         84.3         84.2         84.2         84.2         84.1         84.1         84.1
2                                           83.4         83.3         83.3         83.3         83.2         83.2         83.2         83.1         83.1
3                                           82.4         82.4         82.3         82.3         82.3         82.2         82.2         82.2         82.2
4                                           81.5         81.4         81.4         81.4         81.3         81.3         81.3         81.2         81.2
5                                           80.5         80.5         80.4         80.4         80.4         80.3         80.3         80.3         80.2
6                                           79.6         79.5         79.5         79.5         79.4         79.4         79.3         79.3         79.3
7                                           78.7         78.6         78.6         78.5         78.5         78.4         78.4         78.3         78.3
8                                           77.7         77.7         77.6         77.6         77.5         77.5         77.4         77.4         77.3
9                                           76.8         76.7         76.7         76.6         76.6         76.5         76.5         76.4         76.4
10                                          75.9         75.8         75.7         75.7         75.6         75.6         75.5         75.5         75.4
11                                          75.0         74.9         74.8         74.7         74.7         74.6         74.6         74.5         74.5
12                                          74.0         74.0         73.9         73.8         73.7         73.7         73.6         73.6         73.5
13                                          73.1         73.1         73.0         72.9         72.8         72.8         72.7         72.6         72.6
14                                          72.2         72.1         72.1         72.0         71.9         71.8         71.8         71.7         71.6
15                                          71.4         71.3         71.2         71.1         71.0         70.9         70.8         70.8         70.7
16                                          70.5         70.4         70.3         70.2         70.1         70.0         69.9         69.8         69.8
17                                          69.6         69.5         69.4         69.3         69.2         69.1         69.0         68.9         68.8
18                                          68.7         68.6         68.5         68.4         68.3         68.2         68.1         68.0         67.9
19                                          67.9         67.7         67.6         67.5         67.4         67.3         67.2         67.1         67.0
20                                          67.1         66.9         66.8         66.6         66.5         66.4         66.3         66.2         66.1
21                                          66.2         66.1         65.9         65.8         65.6         65.5         65.4         65.3         65.2
22                                          65.4         65.2         65.1         64.9         64.8         64.6         64.5         64.4         64.3
23                                          64.6         64.4         64.2         64.1         63.9         63.8         63.6         63.5         63.4
24                                          63.8         63.6         63.4         63.3         63.1         62.9         62.8         62.7         62.5
25                                          63.1         62.8         62.6         62.4         62.3         62.1         61.9         61.8         61.7
26                                          62.3         62.1         61.9         61.6         61.5         61.3         61.1         61.0         60.8
27                                          61.6         61.3         61.1         60.9         60.7         60.5         60.3         60.1         60.0
28                                          60.9         60.6         60.3         60.1         59.9         59.7         59.5         59.3         59.1
29                                          60.2         59.9         59.6         59.4         59.1         58.9         58.7         58.5         58.3
30                                          59.5         59.2         58.9         58.6         58.4         58.1         57.9         57.7         57.5
31                                          58.9         58.6         58.2         57.9         57.6         57.4         57.1         56.9         56.7
32                                          58.3         57.9         57.6         57.2         56.9         56.7         56.4         56.2         55.9
33                                          57.7         57.3         56.9         56.6         56.3         56.0         55.7         55.4         55.2
34                                          57.2         56.7         56.3         55.9         55.6         55.3         55.0         54.7         54.4
35                                          56.6         56.2         55.7         55.3         55.0         54.6         54.3         54.0         53.7
36                                          56.1         55.6         55.2         54.7         54.3         54.0         53.6         53.3         53.0
37                                          55.6         55.1         54.6         54.2         53.8         53.4         53.0         52.6         52.3
38                                          55.2         54.6         54.1         53.6         53.2         52.8         52.4         52.0         51.6
39                                          54.7         54.2         53.6         53.1         52.7         52.2         51.8         51.4         51.0
--------------------------------------------------------------------------------------------------------------------------------------------------------


[[Page 72486]]


                                                                Table 3 to Paragraph (d)
--------------------------------------------------------------------------------------------------------------------------------------------------------
                Ages                      36           37           38           39           40           41           42           43           44
--------------------------------------------------------------------------------------------------------------------------------------------------------
40                                          54.3         53.8         53.2         52.7         52.2         51.7         51.2         50.8         50.4
41                                          54.0         53.4         52.8         52.2         51.7         51.2         50.7         50.2         49.8
42                                          53.6         53.0         52.4         51.8         51.2         50.7         50.2         49.7         49.2
43                                          53.3         52.6         52.0         51.4         50.8         50.2         49.7         49.2         48.7
44                                          53.0         52.3         51.6         51.0         50.4         49.8         49.2         48.7         48.2
45                                          52.7         52.0         51.3         50.7         50.0         49.4         48.8         48.3         47.7
46                                          52.4         51.7         51.0         50.3         49.7         49.0         48.4         47.8         47.3
47                                          52.2         51.5         50.7         50.0         49.3         48.7         48.0         47.4         46.8
48                                          52.0         51.2         50.5         49.7         49.0         48.4         47.7         47.1         46.4
49                                          51.8         51.0         50.2         49.5         48.8         48.1         47.4         46.7         46.1
50                                          51.6         50.8         50.0         49.2         48.5         47.8         47.1         46.4         45.7
51                                          51.4         50.6         49.8         49.0         48.3         47.5         46.8         46.1         45.4
52                                          51.3         50.4         49.6         48.8         48.0         47.3         46.5         45.8         45.1
53                                          51.1         50.3         49.5         48.6         47.8         47.1         46.3         45.6         44.8
54                                          51.0         50.1         49.3         48.5         47.7         46.9         46.1         45.3         44.6
55                                          50.9         50.0         49.1         48.3         47.5         46.7         45.9         45.1         44.3
56                                          50.7         49.9         49.0         48.2         47.3         46.5         45.7         44.9         44.1
57                                          50.6         49.8         48.9         48.0         47.2         46.3         45.5         44.7         43.9
58                                          50.5         49.7         48.8         47.9         47.1         46.2         45.4         44.5         43.7
59                                          50.5         49.6         48.7         47.8         46.9         46.1         45.2         44.4         43.6
60                                          50.4         49.5         48.6         47.7         46.8         46.0         45.1         44.3         43.4
61                                          50.3         49.4         48.5         47.6         46.7         45.8         45.0         44.1         43.3
62                                          50.2         49.3         48.4         47.5         46.6         45.7         44.9         44.0         43.1
63                                          50.2         49.3         48.3         47.4         46.5         45.7         44.8         43.9         43.0
64                                          50.1         49.2         48.3         47.4         46.5         45.6         44.7         43.8         42.9
65                                          50.1         49.1         48.2         47.3         46.4         45.5         44.6         43.7         42.8
66                                          50.0         49.1         48.2         47.2         46.3         45.4         44.5         43.6         42.7
67                                          50.0         49.0         48.1         47.2         46.3         45.4         44.4         43.5         42.6
68                                          49.9         49.0         48.1         47.1         46.2         45.3         44.4         43.5         42.6
69                                          49.9         49.0         48.0         47.1         46.2         45.2         44.3         43.4         42.5
70                                          49.9         48.9         48.0         47.0         46.1         45.2         44.3         43.3         42.4
71                                          49.8         48.9         47.9         47.0         46.1         45.1         44.2         43.3         42.4
72                                          49.8         48.9         47.9         47.0         46.0         45.1         44.2         43.2         42.3
73                                          49.8         48.8         47.9         46.9         46.0         45.1         44.1         43.2         42.3
74                                          49.8         48.8         47.9         46.9         46.0         45.0         44.1         43.2         42.2
75                                          49.7         48.8         47.8         46.9         45.9         45.0         44.1         43.1         42.2
76                                          49.7         48.8         47.8         46.9         45.9         45.0         44.0         43.1         42.2
77                                          49.7         48.8         47.8         46.9         45.9         45.0         44.0         43.1         42.1
78                                          49.7         48.7         47.8         46.8         45.9         44.9         44.0         43.0         42.1
79                                          49.7         48.7         47.8         46.8         45.9         44.9         44.0         43.0         42.1
80                                          49.7         48.7         47.8         46.8         45.9         44.9         43.9         43.0         42.1
81                                          49.7         48.7         47.7         46.8         45.8         44.9         43.9         43.0         42.0
82                                          49.7         48.7         47.7         46.8         45.8         44.9         43.9         43.0         42.0
83                                          49.6         48.7         47.7         46.8         45.8         44.9         43.9         43.0         42.0
84                                          49.6         48.7         47.7         46.8         45.8         44.9         43.9         42.9         42.0
85                                          49.6         48.7         47.7         46.8         45.8         44.8         43.9         42.9         42.0
86                                          49.6         48.7         47.7         46.7         45.8         44.8         43.9         42.9         42.0
87                                          49.6         48.7         47.7         46.7         45.8         44.8         43.9         42.9         42.0
88                                          49.6         48.7         47.7         46.7         45.8         44.8         43.9         42.9         42.0
89                                          49.6         48.7         47.7         46.7         45.8         44.8         43.9         42.9         41.9
90                                          49.6         48.6         47.7         46.7         45.8         44.8         43.9         42.9         41.9
91                                          49.6         48.6         47.7         46.7         45.8         44.8         43.9         42.9         41.9
92                                          49.6         48.6         47.7         46.7         45.8         44.8         43.8         42.9         41.9
93                                          49.6         48.6         47.7         46.7         45.8         44.8         43.8         42.9         41.9
94                                          49.6         48.6         47.7         46.7         45.8         44.8         43.8         42.9         41.9
95                                          49.6         48.6         47.7         46.7         45.8         44.8         43.8         42.9         41.9
96                                          49.6         48.6         47.7         46.7         45.8         44.8         43.8         42.9         41.9
97                                          49.6         48.6         47.7         46.7         45.8         44.8         43.8         42.9         41.9
98                                          49.6         48.6         47.7         46.7         45.8         44.8         43.8         42.9         41.9
99                                          49.6         48.6         47.7         46.7         45.8         44.8         43.8         42.9         41.9
100                                         49.6         48.6         47.7         46.7         45.8         44.8         43.8         42.9         41.9
101                                         49.6         48.6         47.7         46.7         45.8         44.8         43.8         42.9         41.9
102                                         49.6         48.6         47.7         46.7         45.8         44.8         43.8         42.9         41.9
103                                         49.6         48.6         47.7         46.7         45.8         44.8         43.8         42.9         41.9
104                                         49.6         48.6         47.7         46.7         45.8         44.8         43.8         42.9         41.9
105                                         49.6         48.6         47.7         46.7         45.7         44.8         43.8         42.9         41.9
106                                         49.6         48.6         47.7         46.7         45.7         44.8         43.8         42.9         41.9
107                                         49.6         48.6         47.7         46.7         45.7         44.8         43.8         42.9         41.9
108                                         49.6         48.6         47.7         46.7         45.7         44.8         43.8         42.9         41.9
109                                         49.6         48.6         47.7         46.7         45.7         44.8         43.8         42.9         41.9
110                                         49.6         48.6         47.7         46.7         45.7         44.8         43.8         42.9         41.9
111                                         49.6         48.6         47.7         46.7         45.7         44.8         43.8         42.9         41.9

[[Page 72487]]

 
112                                         49.6         48.6         47.7         46.7         45.7         44.8         43.8         42.9         41.9
113                                         49.6         48.6         47.7         46.7         45.7         44.8         43.8         42.9         41.9
114                                         49.6         48.6         47.7         46.7         45.7         44.8         43.8         42.9         41.9
115                                         49.6         48.6         47.7         46.7         45.7         44.8         43.8         42.9         41.9
116                                         49.6         48.6         47.7         46.7         45.7         44.8         43.8         42.9         41.9
117                                         49.6         48.6         47.7         46.7         45.7         44.8         43.8         42.9         41.9
118                                         49.6         48.6         47.7         46.7         45.7         44.8         43.8         42.9         41.9
119                                         49.6         48.6         47.7         46.7         45.7         44.8         43.8         42.9         41.9
120+                                        49.6         48.6         47.7         46.7         45.7         44.8         43.8         42.9         41.9
--------------------------------------------------------------------------------------------------------------------------------------------------------


 
                Ages                      45           46           47           48           49           50           51           52           53
--------------------------------------------------------------------------------------------------------------------------------------------------------
0                                           85.0         84.9         84.9         84.9         84.9         84.9         84.8         84.8         84.8
1                                           84.1         84.0         84.0         84.0         84.0         84.0         84.0         83.9         83.9
2                                           83.1         83.1         83.1         83.0         83.0         83.0         83.0         83.0         83.0
3                                           82.1         82.1         82.1         82.1         82.1         82.0         82.0         82.0         82.0
4                                           81.2         81.1         81.1         81.1         81.1         81.1         81.0         81.0         81.0
5                                           80.2         80.2         80.2         80.1         80.1         80.1         80.1         80.1         80.0
6                                           79.2         79.2         79.2         79.2         79.1         79.1         79.1         79.1         79.1
7                                           78.3         78.2         78.2         78.2         78.2         78.1         78.1         78.1         78.1
8                                           77.3         77.3         77.3         77.2         77.2         77.2         77.2         77.1         77.1
9                                           76.4         76.3         76.3         76.3         76.2         76.2         76.2         76.2         76.1
10                                          75.4         75.4         75.3         75.3         75.3         75.2         75.2         75.2         75.2
11                                          74.4         74.4         74.4         74.3         74.3         74.3         74.2         74.2         74.2
12                                          73.5         73.4         73.4         73.4         73.3         73.3         73.3         73.2         73.2
13                                          72.5         72.5         72.4         72.4         72.4         72.3         72.3         72.3         72.3
14                                          71.6         71.5         71.5         71.5         71.4         71.4         71.3         71.3         71.3
15                                          70.6         70.6         70.5         70.5         70.5         70.4         70.4         70.4         70.3
16                                          69.7         69.7         69.6         69.6         69.5         69.5         69.4         69.4         69.4
17                                          68.8         68.7         68.7         68.6         68.6         68.5         68.5         68.4         68.4
18                                          67.9         67.8         67.7         67.7         67.6         67.6         67.5         67.5         67.4
19                                          66.9         66.9         66.8         66.7         66.7         66.6         66.6         66.5         66.5
20                                          66.0         65.9         65.9         65.8         65.7         65.7         65.6         65.6         65.5
21                                          65.1         65.0         65.0         64.9         64.8         64.8         64.7         64.7         64.6
22                                          64.2         64.1         64.0         64.0         63.9         63.8         63.8         63.7         63.7
23                                          63.3         63.2         63.1         63.0         63.0         62.9         62.8         62.8         62.7
24                                          62.4         62.3         62.2         62.1         62.1         62.0         61.9         61.9         61.8
25                                          61.5         61.4         61.3         61.2         61.2         61.1         61.0         60.9         60.9
26                                          60.7         60.6         60.5         60.3         60.3         60.2         60.1         60.0         59.9
27                                          59.8         59.7         59.6         59.5         59.4         59.3         59.2         59.1         59.0
28                                          59.0         58.8         58.7         58.6         58.5         58.4         58.3         58.2         58.1
29                                          58.1         58.0         57.9         57.7         57.6         57.5         57.4         57.3         57.2
30                                          57.3         57.2         57.0         56.9         56.7         56.6         56.5         56.4         56.3
31                                          56.5         56.3         56.2         56.0         55.9         55.8         55.6         55.5         55.4
32                                          55.7         55.5         55.4         55.2         55.0         54.9         54.8         54.7         54.6
33                                          54.9         54.7         54.5         54.4         54.2         54.1         53.9         53.8         53.7
34                                          54.2         54.0         53.7         53.6         53.4         53.2         53.1         52.9         52.8
35                                          53.4         53.2         53.0         52.8         52.6         52.4         52.2         52.1         52.0
36                                          52.7         52.4         52.2         52.0         51.8         51.6         51.4         51.3         51.1
37                                          52.0         51.7         51.5         51.2         51.0         50.8         50.6         50.4         50.3
38                                          51.3         51.0         50.7         50.5         50.2         50.0         49.8         49.6         49.5
39                                          50.7         50.3         50.0         49.7         49.5         49.2         49.0         48.8         48.6
40                                          50.0         49.7         49.3         49.0         48.8         48.5         48.3         48.0         47.8
41                                          49.4         49.0         48.7         48.4         48.1         47.8         47.5         47.3         47.1
42                                          48.8         48.4         48.0         47.7         47.4         47.1         46.8         46.5         46.3
43                                          48.3         47.8         47.4         47.1         46.7         46.4         46.1         45.8         45.6
44                                          47.7         47.3         46.8         46.4         46.1         45.7         45.4         45.1         44.8
45                                          47.2         46.7         46.3         45.9         45.5         45.1         44.7         44.4         44.1
46                                          46.7         46.2         45.7         45.3         44.9         44.5         44.1         43.8         43.4
47                                          46.3         45.7         45.2         44.8         44.3         43.9         43.5         43.1         42.8
48                                          45.9         45.3         44.8         44.3         43.8         43.3         42.9         42.5         42.1
49                                          45.5         44.9         44.3         43.8         43.3         42.8         42.3         41.9         41.5
50                                          45.1         44.5         43.9         43.3         42.8         42.3         41.8         41.4         40.9
51                                          44.7         44.1         43.5         42.9         42.3         41.8         41.3         40.8         40.4
52                                          44.4         43.8         43.1         42.5         41.9         41.4         40.8         40.3         39.9
53                                          44.1         43.4         42.8         42.1         41.5         40.9         40.4         39.9         39.4
54                                          43.8         43.1         42.5         41.8         41.2         40.6         40.0         39.4         38.9
55                                          43.6         42.9         42.2         41.5         40.8         40.2         39.6         39.0         38.4
56                                          43.4         42.6         41.9         41.2         40.5         39.8         39.2         38.6         38.0
57                                          43.1         42.4         41.6         40.9         40.2         39.5         38.9         38.2         37.6
58                                          42.9         42.2         41.4         40.7         39.9         39.2         38.6         37.9         37.3
59                                          42.8         42.0         41.2         40.4         39.7         39.0         38.3         37.6         36.9
--------------------------------------------------------------------------------------------------------------------------------------------------------


[[Page 72488]]


                                                                Table 3 to Paragraph (d)
--------------------------------------------------------------------------------------------------------------------------------------------------------
                Ages                      45           46           47           48           49           50           51           52           53
--------------------------------------------------------------------------------------------------------------------------------------------------------
60                                          42.6         41.8         41.0         40.2         39.5         38.7         38.0         37.3         36.6
61                                          42.4         41.6         40.8         40.0         39.2         38.5         37.7         37.0         36.3
62                                          42.3         41.5         40.6         39.8         39.0         38.3         37.5         36.8         36.1
63                                          42.2         41.3         40.5         39.7         38.9         38.1         37.3         36.6         35.8
64                                          42.1         41.2         40.4         39.5         38.7         37.9         37.1         36.3         35.6
65                                          41.9         41.1         40.2         39.4         38.6         37.7         36.9         36.2         35.4
66                                          41.8         41.0         40.1         39.3         38.4         37.6         36.8         36.0         35.2
67                                          41.8         40.9         40.0         39.1         38.3         37.5         36.6         35.8         35.0
68                                          41.7         40.8         39.9         39.0         38.2         37.3         36.5         35.7         34.9
69                                          41.6         40.7         39.8         38.9         38.1         37.2         36.4         35.5         34.7
70                                          41.5         40.6         39.7         38.8         38.0         37.1         36.2         35.4         34.6
71                                          41.5         40.6         39.7         38.8         37.9         37.0         36.1         35.3         34.5
72                                          41.4         40.5         39.6         38.7         37.8         36.9         36.0         35.2         34.3
73                                          41.4         40.4         39.5         38.6         37.7         36.8         36.0         35.1         34.2
74                                          41.3         40.4         39.5         38.6         37.7         36.8         35.9         35.0         34.1
75                                          41.3         40.3         39.4         38.5         37.6         36.7         35.8         34.9         34.1
76                                          41.2         40.3         39.4         38.5         37.5         36.6         35.7         34.9         34.0
77                                          41.2         40.3         39.3         38.4         37.5         36.6         35.7         34.8         33.9
78                                          41.2         40.2         39.3         38.4         37.5         36.5         35.6         34.7         33.9
79                                          41.1         40.2         39.3         38.3         37.4         36.5         35.6         34.7         33.8
80                                          41.1         40.2         39.2         38.3         37.4         36.5         35.5         34.6         33.7
81                                          41.1         40.1         39.2         38.3         37.3         36.4         35.5         34.6         33.7
82                                          41.1         40.1         39.2         38.3         37.3         36.4         35.5         34.6         33.7
83                                          41.1         40.1         39.2         38.2         37.3         36.4         35.4         34.5         33.6
84                                          41.0         40.1         39.2         38.2         37.3         36.3         35.4         34.5         33.6
85                                          41.0         40.1         39.1         38.2         37.3         36.3         35.4         34.5         33.6
86                                          41.0         40.1         39.1         38.2         37.2         36.3         35.4         34.5         33.5
87                                          41.0         40.1         39.1         38.2         37.2         36.3         35.4         34.4         33.5
88                                          41.0         40.0         39.1         38.2         37.2         36.3         35.3         34.4         33.5
89                                          41.0         40.0         39.1         38.1         37.2         36.3         35.3         34.4         33.5
90                                          41.0         40.0         39.1         38.1         37.2         36.3         35.3         34.4         33.5
91                                          41.0         40.0         39.1         38.1         37.2         36.2         35.3         34.4         33.5
92                                          41.0         40.0         39.1         38.1         37.2         36.2         35.3         34.4         33.5
93                                          41.0         40.0         39.1         38.1         37.2         36.2         35.3         34.4         33.4
94                                          41.0         40.0         39.1         38.1         37.2         36.2         35.3         34.4         33.4
95                                          41.0         40.0         39.1         38.1         37.2         36.2         35.3         34.4         33.4
96                                          41.0         40.0         39.1         38.1         37.2         36.2         35.3         34.3         33.4
97                                          41.0         40.0         39.1         38.1         37.2         36.2         35.3         34.3         33.4
98                                          41.0         40.0         39.1         38.1         37.2         36.2         35.3         34.3         33.4
99                                          41.0         40.0         39.1         38.1         37.2         36.2         35.3         34.3         33.4
100                                         41.0         40.0         39.0         38.1         37.1         36.2         35.3         34.3         33.4
101                                         41.0         40.0         39.0         38.1         37.1         36.2         35.3         34.3         33.4
102                                         41.0         40.0         39.0         38.1         37.1         36.2         35.3         34.3         33.4
103                                         41.0         40.0         39.0         38.1         37.1         36.2         35.3         34.3         33.4
104                                         41.0         40.0         39.0         38.1         37.1         36.2         35.3         34.3         33.4
105                                         41.0         40.0         39.0         38.1         37.1         36.2         35.3         34.3         33.4
106                                         41.0         40.0         39.0         38.1         37.1         36.2         35.3         34.3         33.4
107                                         41.0         40.0         39.0         38.1         37.1         36.2         35.3         34.3         33.4
108                                         41.0         40.0         39.0         38.1         37.1         36.2         35.3         34.3         33.4
109                                         41.0         40.0         39.0         38.1         37.1         36.2         35.3         34.3         33.4
110                                         41.0         40.0         39.0         38.1         37.1         36.2         35.3         34.3         33.4
111                                         41.0         40.0         39.0         38.1         37.1         36.2         35.3         34.3         33.4
112                                         41.0         40.0         39.0         38.1         37.1         36.2         35.3         34.3         33.4
113                                         41.0         40.0         39.0         38.1         37.1         36.2         35.3         34.3         33.4
114                                         41.0         40.0         39.0         38.1         37.1         36.2         35.3         34.3         33.4
115                                         41.0         40.0         39.0         38.1         37.1         36.2         35.3         34.3         33.4
116                                         41.0         40.0         39.0         38.1         37.1         36.2         35.3         34.3         33.4
117                                         41.0         40.0         39.0         38.1         37.1         36.2         35.3         34.3         33.4
118                                         41.0         40.0         39.0         38.1         37.1         36.2         35.3         34.3         33.4
119                                         41.0         40.0         39.0         38.1         37.1         36.2         35.3         34.3         33.4
120+                                        41.0         40.0         39.0         38.1         37.1         36.2         35.3         34.3         33.4
--------------------------------------------------------------------------------------------------------------------------------------------------------


 
                Ages                      54           55           56           57           58           59           60           61           62
--------------------------------------------------------------------------------------------------------------------------------------------------------
0                                           84.8         84.8         84.8         84.8         84.8         84.7         84.7         84.7         84.7
1                                           83.9         83.9         83.9         83.9         83.9         83.9         83.8         83.8         83.8
2                                           82.9         82.9         82.9         82.9         82.9         82.9         82.9         82.9         82.9
3                                           82.0         82.0         81.9         81.9         81.9         81.9         81.9         81.9         81.9
4                                           81.0         81.0         81.0         81.0         80.9         80.9         80.9         80.9         80.9
5                                           80.0         80.0         80.0         80.0         80.0         80.0         79.9         79.9         79.9
6                                           79.0         79.0         79.0         79.0         79.0         79.0         79.0         79.0         78.9
7                                           78.1         78.1         78.0         78.0         78.0         78.0         78.0         78.0         78.0
--------------------------------------------------------------------------------------------------------------------------------------------------------


[[Page 72489]]


                                                                Table 3 to Paragraph (d)
--------------------------------------------------------------------------------------------------------------------------------------------------------
                Ages                      54           55           56           57           58           59           60           61           62
--------------------------------------------------------------------------------------------------------------------------------------------------------
8                                           77.1         77.1         77.1         77.0         77.0         77.0         77.0         77.0         77.0
9                                           76.1         76.1         76.1         76.1         76.1         76.0         76.0         76.0         76.0
10                                          75.1         75.1         75.1         75.1         75.1         75.1         75.0         75.0         75.0
11                                          74.2         74.2         74.1         74.1         74.1         74.1         74.1         74.1         74.0
12                                          73.2         73.2         73.2         73.1         73.1         73.1         73.1         73.1         73.1
13                                          72.2         72.2         72.2         72.2         72.1         72.1         72.1         72.1         72.1
14                                          71.3         71.2         71.2         71.2         71.2         71.2         71.1         71.1         71.1
15                                          70.3         70.3         70.2         70.2         70.2         70.2         70.2         70.1         70.1
16                                          69.3         69.3         69.3         69.3         69.2         69.2         69.2         69.2         69.2
17                                          68.4         68.3         68.3         68.3         68.3         68.2         68.2         68.2         68.2
18                                          67.4         67.4         67.4         67.3         67.3         67.3         67.3         67.2         67.2
19                                          66.5         66.4         66.4         66.4         66.3         66.3         66.3         66.3         66.2
20                                          65.5         65.5         65.4         65.4         65.4         65.4         65.3         65.3         65.3
21                                          64.6         64.5         64.5         64.5         64.4         64.4         64.4         64.3         64.3
22                                          63.6         63.6         63.5         63.5         63.5         63.4         63.4         63.4         63.4
23                                          62.7         62.6         62.6         62.5         62.5         62.5         62.4         62.4         62.4
24                                          61.7         61.7         61.6         61.6         61.6         61.5         61.5         61.5         61.4
25                                          60.8         60.8         60.7         60.7         60.6         60.6         60.5         60.5         60.5
26                                          59.9         59.8         59.8         59.7         59.7         59.6         59.6         59.6         59.5
27                                          59.0         58.9         58.8         58.8         58.7         58.7         58.7         58.6         58.6
28                                          58.0         58.0         57.9         57.9         57.8         57.8         57.7         57.7         57.6
29                                          57.1         57.1         57.0         56.9         56.9         56.8         56.8         56.7         56.7
30                                          56.2         56.2         56.1         56.0         56.0         55.9         55.9         55.8         55.8
31                                          55.3         55.3         55.2         55.1         55.0         55.0         54.9         54.9         54.8
32                                          54.5         54.4         54.3         54.2         54.1         54.1         54.0         54.0         53.9
33                                          53.6         53.5         53.4         53.3         53.2         53.2         53.1         53.0         53.0
34                                          52.7         52.6         52.5         52.4         52.3         52.2         52.2         52.1         52.1
35                                          51.8         51.7         51.6         51.5         51.4         51.3         51.3         51.2         51.1
36                                          51.0         50.9         50.7         50.6         50.5         50.5         50.4         50.3         50.2
37                                          50.1         50.0         49.9         49.8         49.7         49.6         49.5         49.4         49.3
38                                          49.3         49.1         49.0         48.9         48.8         48.7         48.6         48.5         48.4
39                                          48.5         48.3         48.2         48.0         47.9         47.8         47.7         47.6         47.5
40                                          47.7         47.5         47.3         47.2         47.1         46.9         46.8         46.7         46.6
41                                          46.9         46.7         46.5         46.3         46.2         46.1         46.0         45.8         45.7
42                                          46.1         45.9         45.7         45.5         45.4         45.2         45.1         45.0         44.9
43                                          45.3         45.1         44.9         44.7         44.5         44.4         44.3         44.1         44.0
44                                          44.6         44.3         44.1         43.9         43.7         43.6         43.4         43.3         43.1
45                                          43.8         43.6         43.4         43.1         42.9         42.8         42.6         42.4         42.3
46                                          43.1         42.9         42.6         42.4         42.2         42.0         41.8         41.6         41.5
47                                          42.5         42.2         41.9         41.6         41.4         41.2         41.0         40.8         40.6
48                                          41.8         41.5         41.2         40.9         40.7         40.4         40.2         40.0         39.8
49                                          41.2         40.8         40.5         40.2         39.9         39.7         39.5         39.2         39.0
50                                          40.6         40.2         39.8         39.5         39.2         39.0         38.7         38.5         38.3
51                                          40.0         39.6         39.2         38.9         38.6         38.3         38.0         37.7         37.5
52                                          39.4         39.0         38.6         38.2         37.9         37.6         37.3         37.0         36.8
53                                          38.9         38.4         38.0         37.6         37.3         36.9         36.6         36.3         36.1
54                                          38.4         37.9         37.5         37.1         36.7         36.3         36.0         35.7         35.4
55                                          37.9         37.4         36.9         36.5         36.1         35.7         35.3         35.0         34.7
56                                          37.5         36.9         36.5         36.0         35.5         35.1         34.8         34.4         34.1
57                                          37.1         36.5         36.0         35.5         35.0         34.6         34.2         33.8         33.4
58                                          36.7         36.1         35.5         35.0         34.5         34.1         33.6         33.2         32.8
59                                          36.3         35.7         35.1         34.6         34.1         33.6         33.1         32.7         32.3
60                                          36.0         35.3         34.8         34.2         33.6         33.1         32.6         32.2         31.7
61                                          35.7         35.0         34.4         33.8         33.2         32.7         32.2         31.7         31.2
62                                          35.4         34.7         34.1         33.4         32.8         32.3         31.7         31.2         30.8
63                                          35.1         34.4         33.8         33.1         32.5         31.9         31.3         30.8         30.3
64                                          34.9         34.2         33.5         32.8         32.2         31.5         31.0         30.4         29.9
65                                          34.6         33.9         33.2         32.5         31.9         31.2         30.6         30.0         29.5
66                                          34.4         33.7         33.0         32.3         31.6         30.9         30.3         29.7         29.1
67                                          34.2         33.5         32.7         32.0         31.3         30.6         30.0         29.4         28.7
68                                          34.1         33.3         32.5         31.8         31.1         30.4         29.7         29.1         28.4
69                                          33.9         33.1         32.3         31.6         30.9         30.1         29.4         28.8         28.1
70                                          33.8         33.0         32.2         31.4         30.7         29.9         29.2         28.5         27.9
71                                          33.6         32.8         32.0         31.2         30.5         29.7         29.0         28.3         27.6
72                                          33.5         32.7         31.9         31.1         30.3         29.5         28.8         28.1         27.4
73                                          33.4         32.6         31.7         30.9         30.1         29.4         28.6         27.9         27.2
74                                          33.3         32.4         31.6         30.8         30.0         29.2         28.4         27.7         27.0
75                                          33.2         32.4         31.5         30.7         29.9         29.1         28.3         27.5         26.8
76                                          33.1         32.3         31.4         30.6         29.8         29.0         28.2         27.4         26.6
77                                          33.0         32.2         31.3         30.5         29.7         28.8         28.0         27.3         26.5
78                                          33.0         32.1         31.2         30.4         29.6         28.7         27.9         27.1         26.4
79                                          32.9         32.0         31.2         30.3         29.5         28.7         27.8         27.0         26.2

[[Page 72490]]

 
80                                          32.9         32.0         31.1         30.3         29.4         28.6         27.8         26.9         26.1
81                                          32.8         31.9         31.1         30.2         29.3         28.5         27.7         26.9         26.0
82                                          32.8         31.9         31.0         30.1         29.3         28.4         27.6         26.8         26.0
83                                          32.7         31.8         31.0         30.1         29.2         28.4         27.5         26.7         25.9
84                                          32.7         31.8         30.9         30.0         29.2         28.3         27.5         26.7         25.8
85                                          32.7         31.8         30.9         30.0         29.1         28.3         27.4         26.6         25.8
86                                          32.6         31.7         30.9         30.0         29.1         28.2         27.4         26.6         25.7
87                                          32.6         31.7         30.8         29.9         29.1         28.2         27.4         26.5         25.7
88                                          32.6         31.7         30.8         29.9         29.0         28.2         27.3         26.5         25.6
89                                          32.6         31.7         30.8         29.9         29.0         28.2         27.3         26.4         25.6
90                                          32.6         31.7         30.8         29.9         29.0         28.1         27.3         26.4         25.6
91                                          32.5         31.6         30.7         29.9         29.0         28.1         27.3         26.4         25.6
92                                          32.5         31.6         30.7         29.8         29.0         28.1         27.2         26.4         25.5
93                                          32.5         31.6         30.7         29.8         29.0         28.1         27.2         26.4         25.5
94                                          32.5         31.6         30.7         29.8         28.9         28.1         27.2         26.3         25.5
95                                          32.5         31.6         30.7         29.8         28.9         28.1         27.2         26.3         25.5
96                                          32.5         31.6         30.7         29.8         28.9         28.0         27.2         26.3         25.5
97                                          32.5         31.6         30.7         29.8         28.9         28.0         27.2         26.3         25.5
98                                          32.5         31.6         30.7         29.8         28.9         28.0         27.2         26.3         25.5
99                                          32.5         31.6         30.7         29.8         28.9         28.0         27.2         26.3         25.4
100                                         32.5         31.6         30.7         29.8         28.9         28.0         27.1         26.3         25.4
101                                         32.5         31.6         30.7         29.8         28.9         28.0         27.1         26.3         25.4
102                                         32.5         31.6         30.7         29.8         28.9         28.0         27.1         26.3         25.4
103                                         32.5         31.6         30.7         29.8         28.9         28.0         27.1         26.3         25.4
104                                         32.5         31.6         30.7         29.8         28.9         28.0         27.1         26.3         25.4
105                                         32.5         31.6         30.7         29.8         28.9         28.0         27.1         26.3         25.4
106                                         32.5         31.6         30.7         29.8         28.9         28.0         27.1         26.3         25.4
107                                         32.5         31.6         30.7         29.8         28.9         28.0         27.1         26.3         25.4
108                                         32.5         31.6         30.7         29.8         28.9         28.0         27.1         26.3         25.4
109                                         32.5         31.6         30.7         29.8         28.9         28.0         27.1         26.3         25.4
110                                         32.5         31.6         30.7         29.8         28.9         28.0         27.1         26.3         25.4
111                                         32.5         31.6         30.7         29.8         28.9         28.0         27.1         26.3         25.4
112                                         32.5         31.6         30.7         29.8         28.9         28.0         27.1         26.3         25.4
113                                         32.5         31.6         30.7         29.8         28.9         28.0         27.1         26.3         25.4
114                                         32.5         31.6         30.7         29.8         28.9         28.0         27.1         26.3         25.4
115                                         32.5         31.6         30.7         29.8         28.9         28.0         27.1         26.3         25.4
116                                         32.5         31.6         30.7         29.8         28.9         28.0         27.1         26.3         25.4
117                                         32.5         31.6         30.7         29.8         28.9         28.0         27.1         26.3         25.4
118                                         32.5         31.6         30.7         29.8         28.9         28.0         27.1         26.3         25.4
119                                         32.5         31.6         30.7         29.8         28.9         28.0         27.1         26.2         25.4
120+                                        32.5         31.6         30.6         29.8         28.9         28.0         27.1         26.2         25.4
--------------------------------------------------------------------------------------------------------------------------------------------------------


 
                Ages                      63           64           65           66           67           68           69           70           71
--------------------------------------------------------------------------------------------------------------------------------------------------------
0                                           84.7         84.7         84.7         84.7         84.7         84.7         84.7         84.7         84.7
1                                           83.8         83.8         83.8         83.8         83.8         83.8         83.8         83.8         83.8
2                                           82.9         82.8         82.8         82.8         82.8         82.8         82.8         82.8         82.8
3                                           81.9         81.9         81.9         81.9         81.9         81.8         81.8         81.8         81.8
4                                           80.9         80.9         80.9         80.9         80.9         80.9         80.9         80.9         80.9
5                                           79.9         79.9         79.9         79.9         79.9         79.9         79.9         79.9         79.9
6                                           78.9         78.9         78.9         78.9         78.9         78.9         78.9         78.9         78.9
7                                           78.0         77.9         77.9         77.9         77.9         77.9         77.9         77.9         77.9
8                                           77.0         77.0         77.0         76.9         76.9         76.9         76.9         76.9         76.9
9                                           76.0         76.0         76.0         76.0         76.0         75.9         75.9         75.9         75.9
10                                          75.0         75.0         75.0         75.0         75.0         75.0         75.0         74.9         74.9
11                                          74.0         74.0         74.0         74.0         74.0         74.0         74.0         74.0         74.0
12                                          73.0         73.0         73.0         73.0         73.0         73.0         73.0         73.0         73.0
13                                          72.1         72.1         72.0         72.0         72.0         72.0         72.0         72.0         72.0
14                                          71.1         71.1         71.1         71.1         71.0         71.0         71.0         71.0         71.0
15                                          70.1         70.1         70.1         70.1         70.1         70.1         70.0         70.0         70.0
16                                          69.1         69.1         69.1         69.1         69.1         69.1         69.1         69.1         69.0
17                                          68.2         68.2         68.1         68.1         68.1         68.1         68.1         68.1         68.1
18                                          67.2         67.2         67.2         67.2         67.1         67.1         67.1         67.1         67.1
19                                          66.2         66.2         66.2         66.2         66.2         66.2         66.1         66.1         66.1
20                                          65.3         65.2         65.2         65.2         65.2         65.2         65.2         65.2         65.1
21                                          64.3         64.3         64.3         64.2         64.2         64.2         64.2         64.2         64.2
22                                          63.3         63.3         63.3         63.3         63.3         63.2         63.2         63.2         63.2
23                                          62.4         62.3         62.3         62.3         62.3         62.3         62.3         62.2         62.2
24                                          61.4         61.4         61.4         61.3         61.3         61.3         61.3         61.3         61.3
25                                          60.5         60.4         60.4         60.4         60.4         60.3         60.3         60.3         60.3
26                                          59.5         59.5         59.5         59.4         59.4         59.4         59.4         59.4         59.3
27                                          58.6         58.5         58.5         58.5         58.5         58.4         58.4         58.4         58.4
--------------------------------------------------------------------------------------------------------------------------------------------------------


[[Page 72491]]


                                                                Table 3 to Paragraph (d)
--------------------------------------------------------------------------------------------------------------------------------------------------------
                Ages                      63           64           65           66           67           68           69           70           71
--------------------------------------------------------------------------------------------------------------------------------------------------------
28                                          57.6         57.6         57.5         57.5         57.5         57.5         57.5         57.4         57.4
29                                          56.7         56.6         56.6         56.6         56.5         56.5         56.5         56.5         56.5
30                                          55.7         55.7         55.7         55.6         55.6         55.6         55.6         55.5         55.5
31                                          54.8         54.8         54.7         54.7         54.7         54.6         54.6         54.6         54.6
32                                          53.9         53.8         53.8         53.7         53.7         53.7         53.7         53.6         53.6
33                                          52.9         52.9         52.8         52.8         52.8         52.7         52.7         52.7         52.7
34                                          52.0         52.0         51.9         51.9         51.8         51.8         51.8         51.7         51.7
35                                          51.1         51.0         51.0         50.9         50.9         50.9         50.8         50.8         50.8
36                                          50.2         50.1         50.1         50.0         50.0         49.9         49.9         49.9         49.8
37                                          49.3         49.2         49.1         49.1         49.0         49.0         49.0         48.9         48.9
38                                          48.3         48.3         48.2         48.2         48.1         48.1         48.0         48.0         47.9
39                                          47.4         47.4         47.3         47.2         47.2         47.1         47.1         47.0         47.0
40                                          46.5         46.5         46.4         46.3         46.3         46.2         46.2         46.1         46.1
41                                          45.7         45.6         45.5         45.4         45.4         45.3         45.2         45.2         45.1
42                                          44.8         44.7         44.6         44.5         44.4         44.4         44.3         44.3         44.2
43                                          43.9         43.8         43.7         43.6         43.5         43.5         43.4         43.3         43.3
44                                          43.0         42.9         42.8         42.7         42.6         42.6         42.5         42.4         42.4
45                                          42.2         42.1         41.9         41.8         41.8         41.7         41.6         41.5         41.5
46                                          41.3         41.2         41.1         41.0         40.9         40.8         40.7         40.6         40.6
47                                          40.5         40.4         40.2         40.1         40.0         39.9         39.8         39.7         39.7
48                                          39.7         39.5         39.4         39.3         39.1         39.0         38.9         38.8         38.8
49                                          38.9         38.7         38.6         38.4         38.3         38.2         38.1         38.0         37.9
50                                          38.1         37.9         37.7         37.6         37.5         37.3         37.2         37.1         37.0
51                                          37.3         37.1         36.9         36.8         36.6         36.5         36.4         36.2         36.1
52                                          36.6         36.3         36.2         36.0         35.8         35.7         35.5         35.4         35.3
53                                          35.8         35.6         35.4         35.2         35.0         34.9         34.7         34.6         34.5
54                                          35.1         34.9         34.6         34.4         34.2         34.1         33.9         33.8         33.6
55                                          34.4         34.2         33.9         33.7         33.5         33.3         33.1         33.0         32.8
56                                          33.8         33.5         33.2         33.0         32.7         32.5         32.3         32.2         32.0
57                                          33.1         32.8         32.5         32.3         32.0         31.8         31.6         31.4         31.2
58                                          32.5         32.2         31.9         31.6         31.3         31.1         30.9         30.7         30.5
59                                          31.9         31.5         31.2         30.9         30.6         30.4         30.1         29.9         29.7
60                                          31.3         31.0         30.6         30.3         30.0         29.7         29.4         29.2         29.0
61                                          30.8         30.4         30.0         29.7         29.4         29.1         28.8         28.5         28.3
62                                          30.3         29.9         29.5         29.1         28.7         28.4         28.1         27.9         27.6
63                                          29.8         29.4         28.9         28.5         28.2         27.8         27.5         27.2         26.9
64                                          29.4         28.9         28.4         28.0         27.6         27.2         26.9         26.6         26.3
65                                          28.9         28.4         28.0         27.5         27.1         26.7         26.3         26.0         25.7
66                                          28.5         28.0         27.5         27.0         26.6         26.2         25.8         25.4         25.1
67                                          28.2         27.6         27.1         26.6         26.1         25.7         25.3         24.9         24.5
68                                          27.8         27.2         26.7         26.2         25.7         25.2         24.8         24.3         24.0
69                                          27.5         26.9         26.3         25.8         25.3         24.8         24.3         23.9         23.4
70                                          27.2         26.6         26.0         25.4         24.9         24.3         23.9         23.4         22.9
71                                          26.9         26.3         25.7         25.1         24.5         24.0         23.4         22.9         22.5
72                                          26.7         26.0         25.4         24.8         24.2         23.6         23.1         22.5         22.0
73                                          26.5         25.8         25.1         24.5         23.9         23.3         22.7         22.2         21.6
74                                          26.2         25.5         24.9         24.2         23.6         23.0         22.4         21.8         21.3
75                                          26.1         25.3         24.6         24.0         23.3         22.7         22.1         21.5         20.9
76                                          25.9         25.2         24.4         23.7         23.1         22.4         21.8         21.2         20.6
77                                          25.7         25.0         24.3         23.5         22.9         22.2         21.5         20.9         20.3
78                                          25.6         24.8         24.1         23.4         22.7         22.0         21.3         20.6         20.0
79                                          25.5         24.7         23.9         23.2         22.5         21.8         21.1         20.4         19.8
80                                          25.3         24.6         23.8         23.1         22.3         21.6         20.9         20.2         19.6
81                                          25.2         24.5         23.7         22.9         22.2         21.5         20.7         20.0         19.4
82                                          25.2         24.4         23.6         22.8         22.1         21.3         20.6         19.9         19.2
83                                          25.1         24.3         23.5         22.7         22.0         21.2         20.5         19.7         19.0
84                                          25.0         24.2         23.4         22.6         21.9         21.1         20.4         19.6         18.9
85                                          25.0         24.1         23.3         22.6         21.8         21.0         20.3         19.5         18.8
86                                          24.9         24.1         23.3         22.5         21.7         20.9         20.2         19.4         18.7
87                                          24.9         24.0         23.2         22.4         21.6         20.9         20.1         19.3         18.6
88                                          24.8         24.0         23.2         22.4         21.6         20.8         20.0         19.2         18.5
89                                          24.8         24.0         23.1         22.3         21.5         20.7         20.0         19.2         18.4
90                                          24.7         23.9         23.1         22.3         21.5         20.7         19.9         19.1         18.4
91                                          24.7         23.9         23.1         22.3         21.5         20.7         19.9         19.1         18.3
92                                          24.7         23.9         23.0         22.2         21.4         20.6         19.8         19.0         18.3
93                                          24.7         23.8         23.0         22.2         21.4         20.6         19.8         19.0         18.2
94                                          24.7         23.8         23.0         22.2         21.4         20.6         19.8         19.0         18.2
95                                          24.6         23.8         23.0         22.2         21.4         20.6         19.7         18.9         18.2
96                                          24.6         23.8         23.0         22.2         21.3         20.5         19.7         18.9         18.1
97                                          24.6         23.8         23.0         22.1         21.3         20.5         19.7         18.9         18.1
98                                          24.6         23.8         22.9         22.1         21.3         20.5         19.7         18.9         18.1
99                                          24.6         23.8         22.9         22.1         21.3         20.5         19.7         18.9         18.1

[[Page 72492]]

 
100                                         24.6         23.8         22.9         22.1         21.3         20.5         19.7         18.9         18.1
101                                         24.6         23.8         22.9         22.1         21.3         20.5         19.7         18.9         18.1
102                                         24.6         23.7         22.9         22.1         21.3         20.5         19.7         18.8         18.0
103                                         24.6         23.7         22.9         22.1         21.3         20.5         19.6         18.8         18.0
104                                         24.6         23.7         22.9         22.1         21.3         20.5         19.6         18.8         18.0
105                                         24.6         23.7         22.9         22.1         21.3         20.5         19.6         18.8         18.0
106                                         24.6         23.7         22.9         22.1         21.3         20.5         19.6         18.8         18.0
107                                         24.6         23.7         22.9         22.1         21.3         20.5         19.6         18.8         18.0
108                                         24.6         23.7         22.9         22.1         21.3         20.5         19.6         18.8         18.0
109                                         24.6         23.7         22.9         22.1         21.3         20.4         19.6         18.8         18.0
110                                         24.6         23.7         22.9         22.1         21.3         20.4         19.6         18.8         18.0
111                                         24.6         23.7         22.9         22.1         21.3         20.4         19.6         18.8         18.0
112                                         24.6         23.7         22.9         22.1         21.3         20.4         19.6         18.8         18.0
113                                         24.6         23.7         22.9         22.1         21.3         20.4         19.6         18.8         18.0
114                                         24.6         23.7         22.9         22.1         21.3         20.4         19.6         18.8         18.0
115                                         24.6         23.7         22.9         22.1         21.3         20.4         19.6         18.8         18.0
116                                         24.6         23.7         22.9         22.1         21.3         20.4         19.6         18.8         18.0
117                                         24.6         23.7         22.9         22.1         21.2         20.4         19.6         18.8         18.0
118                                         24.5         23.7         22.9         22.1         21.2         20.4         19.6         18.8         18.0
119                                         24.5         23.7         22.9         22.1         21.2         20.4         19.6         18.8         18.0
120+                                        24.5         23.7         22.9         22.0         21.2         20.4         19.6         18.8         18.0
--------------------------------------------------------------------------------------------------------------------------------------------------------


 
                Ages                      72           73           74           75           76           77           78           79           80
--------------------------------------------------------------------------------------------------------------------------------------------------------
0                                           84.7         84.6         84.6         84.6         84.6         84.6         84.6         84.6         84.6
1                                           83.8         83.8         83.8         83.8         83.8         83.8         83.8         83.8         83.8
2                                           82.8         82.8         82.8         82.8         82.8         82.8         82.8         82.8         82.8
3                                           81.8         81.8         81.8         81.8         81.8         81.8         81.8         81.8         81.8
4                                           80.9         80.8         80.8         80.8         80.8         80.8         80.8         80.8         80.8
5                                           79.9         79.9         79.9         79.9         79.9         79.8         79.8         79.8         79.8
6                                           78.9         78.9         78.9         78.9         78.9         78.9         78.9         78.9         78.9
7                                           77.9         77.9         77.9         77.9         77.9         77.9         77.9         77.9         77.9
8                                           76.9         76.9         76.9         76.9         76.9         76.9         76.9         76.9         76.9
9                                           75.9         75.9         75.9         75.9         75.9         75.9         75.9         75.9         75.9
10                                          74.9         74.9         74.9         74.9         74.9         74.9         74.9         74.9         74.9
11                                          73.9         73.9         73.9         73.9         73.9         73.9         73.9         73.9         73.9
12                                          73.0         73.0         73.0         72.9         72.9         72.9         72.9         72.9         72.9
13                                          72.0         72.0         72.0         72.0         72.0         72.0         71.9         71.9         71.9
14                                          71.0         71.0         71.0         71.0         71.0         71.0         71.0         71.0         71.0
15                                          70.0         70.0         70.0         70.0         70.0         70.0         70.0         70.0         70.0
16                                          69.0         69.0         69.0         69.0         69.0         69.0         69.0         69.0         69.0
17                                          68.1         68.1         68.0         68.0         68.0         68.0         68.0         68.0         68.0
18                                          67.1         67.1         67.1         67.1         67.1         67.0         67.0         67.0         67.0
19                                          66.1         66.1         66.1         66.1         66.1         66.1         66.1         66.1         66.1
20                                          65.1         65.1         65.1         65.1         65.1         65.1         65.1         65.1         65.1
21                                          64.2         64.2         64.1         64.1         64.1         64.1         64.1         64.1         64.1
22                                          63.2         63.2         63.2         63.2         63.2         63.1         63.1         63.1         63.1
23                                          62.2         62.2         62.2         62.2         62.2         62.2         62.2         62.2         62.1
24                                          61.3         61.2         61.2         61.2         61.2         61.2         61.2         61.2         61.2
25                                          60.3         60.3         60.3         60.3         60.2         60.2         60.2         60.2         60.2
26                                          59.3         59.3         59.3         59.3         59.3         59.3         59.3         59.3         59.2
27                                          58.4         58.4         58.3         58.3         58.3         58.3         58.3         58.3         58.3
28                                          57.4         57.4         57.4         57.4         57.4         57.3         57.3         57.3         57.3
29                                          56.5         56.4         56.4         56.4         56.4         56.4         56.4         56.4         56.4
30                                          55.5         55.5         55.5         55.5         55.4         55.4         55.4         55.4         55.4
31                                          54.5         54.5         54.5         54.5         54.5         54.5         54.5         54.5         54.4
32                                          53.6         53.6         53.6         53.5         53.5         53.5         53.5         53.5         53.5
33                                          52.6         52.6         52.6         52.6         52.6         52.6         52.6         52.5         52.5
34                                          51.7         51.7         51.7         51.6         51.6         51.6         51.6         51.6         51.6
35                                          50.8         50.7         50.7         50.7         50.7         50.7         50.6         50.6         50.6
36                                          49.8         49.8         49.8         49.7         49.7         49.7         49.7         49.7         49.7
37                                          48.9         48.8         48.8         48.8         48.8         48.8         48.7         48.7         48.7
38                                          47.9         47.9         47.9         47.8         47.8         47.8         47.8         47.8         47.8
39                                          47.0         46.9         46.9         46.9         46.9         46.9         46.8         46.8         46.8
40                                          46.0         46.0         46.0         45.9         45.9         45.9         45.9         45.9         45.9
41                                          45.1         45.1         45.0         45.0         45.0         45.0         44.9         44.9         44.9
42                                          44.2         44.1         44.1         44.1         44.0         44.0         44.0         44.0         43.9
43                                          43.2         43.2         43.2         43.1         43.1         43.1         43.0         43.0         43.0
44                                          42.3         42.3         42.2         42.2         42.2         42.1         42.1         42.1         42.1
45                                          41.4         41.4         41.3         41.3         41.2         41.2         41.2         41.1         41.1
46                                          40.5         40.4         40.4         40.3         40.3         40.3         40.2         40.2         40.2
47                                          39.6         39.5         39.5         39.4         39.4         39.3         39.3         39.3         39.2
--------------------------------------------------------------------------------------------------------------------------------------------------------


[[Page 72493]]


                                                                Table 3 to Paragraph (d)
--------------------------------------------------------------------------------------------------------------------------------------------------------
                Ages                      72           73           74           75           76           77           78           79           80
--------------------------------------------------------------------------------------------------------------------------------------------------------
48                                          38.7         38.6         38.6         38.5         38.5         38.4         38.4         38.3         38.3
49                                          37.8         37.7         37.7         37.6         37.5         37.5         37.5         37.4         37.4
50                                          36.9         36.8         36.8         36.7         36.6         36.6         36.5         36.5         36.5
51                                          36.0         36.0         35.9         35.8         35.7         35.7         35.6         35.6         35.5
52                                          35.2         35.1         35.0         34.9         34.9         34.8         34.7         34.7         34.6
53                                          34.3         34.2         34.1         34.1         34.0         33.9         33.9         33.8         33.7
54                                          33.5         33.4         33.3         33.2         33.1         33.0         33.0         32.9         32.9
55                                          32.7         32.6         32.4         32.4         32.3         32.2         32.1         32.0         32.0
56                                          31.9         31.7         31.6         31.5         31.4         31.3         31.2         31.2         31.1
57                                          31.1         30.9         30.8         30.7         30.6         30.5         30.4         30.3         30.3
58                                          30.3         30.1         30.0         29.9         29.8         29.7         29.6         29.5         29.4
59                                          29.5         29.4         29.2         29.1         29.0         28.8         28.7         28.7         28.6
60                                          28.8         28.6         28.4         28.3         28.2         28.0         27.9         27.8         27.8
61                                          28.1         27.9         27.7         27.5         27.4         27.3         27.1         27.0         26.9
62                                          27.4         27.2         27.0         26.8         26.6         26.5         26.4         26.2         26.1
63                                          26.7         26.5         26.2         26.1         25.9         25.7         25.6         25.5         25.3
64                                          26.0         25.8         25.5         25.3         25.2         25.0         24.8         24.7         24.6
65                                          25.4         25.1         24.9         24.6         24.4         24.3         24.1         23.9         23.8
66                                          24.8         24.5         24.2         24.0         23.7         23.5         23.4         23.2         23.1
67                                          24.2         23.9         23.6         23.3         23.1         22.9         22.7         22.5         22.3
68                                          23.6         23.3         23.0         22.7         22.4         22.2         22.0         21.8         21.6
69                                          23.1         22.7         22.4         22.1         21.8         21.5         21.3         21.1         20.9
70                                          22.5         22.2         21.8         21.5         21.2         20.9         20.6         20.4         20.2
71                                          22.0         21.6         21.3         20.9         20.6         20.3         20.0         19.8         19.6
72                                          21.6         21.1         20.7         20.4         20.0         19.7         19.4         19.2         18.9
73                                          21.1         20.7         20.3         19.9         19.5         19.1         18.8         18.6         18.3
74                                          20.7         20.3         19.8         19.4         19.0         18.6         18.3         18.0         17.7
75                                          20.4         19.9         19.4         18.9         18.5         18.1         17.8         17.4         17.1
76                                          20.0         19.5         19.0         18.5         18.1         17.7         17.3         16.9         16.6
77                                          19.7         19.1         18.6         18.1         17.7         17.2         16.8         16.4         16.1
78                                          19.4         18.8         18.3         17.8         17.3         16.8         16.4         16.0         15.6
79                                          19.2         18.6         18.0         17.4         16.9         16.4         16.0         15.6         15.2
80                                          18.9         18.3         17.7         17.1         16.6         16.1         15.6         15.2         14.7
81                                          18.7         18.1         17.4         16.9         16.3         15.8         15.3         14.8         14.4
82                                          18.5         17.9         17.2         16.6         16.0         15.5         15.0         14.5         14.0
83                                          18.3         17.7         17.0         16.4         15.8         15.2         14.7         14.2         13.7
84                                          18.2         17.5         16.8         16.2         15.6         15.0         14.4         13.9         13.4
85                                          18.1         17.4         16.7         16.0         15.4         14.8         14.2         13.6         13.1
86                                          17.9         17.2         16.5         15.9         15.2         14.6         14.0         13.4         12.9
87                                          17.8         17.1         16.4         15.7         15.1         14.4         13.8         13.2         12.7
88                                          17.7         17.0         16.3         15.6         14.9         14.3         13.7         13.1         12.5
89                                          17.7         16.9         16.2         15.5         14.8         14.2         13.5         12.9         12.3
90                                          17.6         16.9         16.1         15.4         14.7         14.1         13.4         12.8         12.2
91                                          17.5         16.8         16.1         15.3         14.6         14.0         13.3         12.7         12.1
92                                          17.5         16.7         16.0         15.3         14.6         13.9         13.2         12.6         11.9
93                                          17.4         16.7         15.9         15.2         14.5         13.8         13.1         12.5         11.9
94                                          17.4         16.6         15.9         15.2         14.4         13.7         13.1         12.4         11.8
95                                          17.4         16.6         15.9         15.1         14.4         13.7         13.0         12.3         11.7
96                                          17.4         16.6         15.8         15.1         14.3         13.6         12.9         12.3         11.6
97                                          17.3         16.6         15.8         15.0         14.3         13.6         12.9         12.2         11.6
98                                          17.3         16.5         15.8         15.0         14.3         13.6         12.9         12.2         11.5
99                                          17.3         16.5         15.7         15.0         14.3         13.5         12.8         12.2         11.5
100                                         17.3         16.5         15.7         15.0         14.2         13.5         12.8         12.1         11.5
101                                         17.3         16.5         15.7         15.0         14.2         13.5         12.8         12.1         11.4
102                                         17.3         16.5         15.7         14.9         14.2         13.5         12.8         12.1         11.4
103                                         17.3         16.5         15.7         14.9         14.2         13.5         12.8         12.1         11.4
104                                         17.2         16.5         15.7         14.9         14.2         13.5         12.7         12.0         11.4
105                                         17.2         16.5         15.7         14.9         14.2         13.4         12.7         12.0         11.4
106                                         17.2         16.5         15.7         14.9         14.2         13.4         12.7         12.0         11.4
107                                         17.2         16.5         15.7         14.9         14.2         13.4         12.7         12.0         11.4
108                                         17.2         16.5         15.7         14.9         14.2         13.4         12.7         12.0         11.4
109                                         17.2         16.4         15.7         14.9         14.2         13.4         12.7         12.0         11.3
110                                         17.2         16.4         15.7         14.9         14.2         13.4         12.7         12.0         11.3
111                                         17.2         16.4         15.7         14.9         14.2         13.4         12.7         12.0         11.3
112                                         17.2         16.4         15.7         14.9         14.2         13.4         12.7         12.0         11.3
113                                         17.2         16.4         15.7         14.9         14.2         13.4         12.7         12.0         11.3
114                                         17.2         16.4         15.7         14.9         14.1         13.4         12.7         12.0         11.3
115                                         17.2         16.4         15.7         14.9         14.1         13.4         12.7         12.0         11.3
116                                         17.2         16.4         15.6         14.9         14.1         13.4         12.7         12.0         11.3
117                                         17.2         16.4         15.6         14.9         14.1         13.4         12.7         12.0         11.3
118                                         17.2         16.4         15.6         14.9         14.1         13.4         12.6         11.9         11.3
119                                         17.2         16.4         15.6         14.8         14.1         13.4         12.6         11.9         11.2
--------------------------------------------------------------------------------------------------------------------------------------------------------


[[Page 72494]]


                                                                Table 3 to Paragraph (d)
--------------------------------------------------------------------------------------------------------------------------------------------------------
                Ages                      72           73           74           75           76           77           78           79           80
--------------------------------------------------------------------------------------------------------------------------------------------------------
120+                                        17.2         16.4         15.6         14.8         14.1         13.3         12.6         11.9         11.2
--------------------------------------------------------------------------------------------------------------------------------------------------------


 
                Ages                      81           82           83           84           85           86           87           88           89
--------------------------------------------------------------------------------------------------------------------------------------------------------
0                                           84.6         84.6         84.6         84.6         84.6         84.6         84.6         84.6         84.6
1                                           83.8         83.8         83.7         83.7         83.7         83.7         83.7         83.7         83.7
2                                           82.8         82.8         82.8         82.8         82.8         82.8         82.8         82.8         82.8
3                                           81.8         81.8         81.8         81.8         81.8         81.8         81.8         81.8         81.8
4                                           80.8         80.8         80.8         80.8         80.8         80.8         80.8         80.8         80.8
5                                           79.8         79.8         79.8         79.8         79.8         79.8         79.8         79.8         79.8
6                                           78.9         78.9         78.9         78.9         78.8         78.8         78.8         78.8         78.8
7                                           77.9         77.9         77.9         77.9         77.9         77.9         77.9         77.9         77.9
8                                           76.9         76.9         76.9         76.9         76.9         76.9         76.9         76.9         76.9
9                                           75.9         75.9         75.9         75.9         75.9         75.9         75.9         75.9         75.9
10                                          74.9         74.9         74.9         74.9         74.9         74.9         74.9         74.9         74.9
11                                          73.9         73.9         73.9         73.9         73.9         73.9         73.9         73.9         73.9
12                                          72.9         72.9         72.9         72.9         72.9         72.9         72.9         72.9         72.9
13                                          71.9         71.9         71.9         71.9         71.9         71.9         71.9         71.9         71.9
14                                          71.0         70.9         70.9         70.9         70.9         70.9         70.9         70.9         70.9
15                                          70.0         70.0         70.0         70.0         70.0         70.0         70.0         69.9         69.9
16                                          69.0         69.0         69.0         69.0         69.0         69.0         69.0         69.0         69.0
17                                          68.0         68.0         68.0         68.0         68.0         68.0         68.0         68.0         68.0
18                                          67.0         67.0         67.0         67.0         67.0         67.0         67.0         67.0         67.0
19                                          66.0         66.0         66.0         66.0         66.0         66.0         66.0         66.0         66.0
20                                          65.1         65.1         65.1         65.1         65.1         65.1         65.0         65.0         65.0
21                                          64.1         64.1         64.1         64.1         64.1         64.1         64.1         64.1         64.1
22                                          63.1         63.1         63.1         63.1         63.1         63.1         63.1         63.1         63.1
23                                          62.1         62.1         62.1         62.1         62.1         62.1         62.1         62.1         62.1
24                                          61.2         61.2         61.2         61.2         61.2         61.1         61.1         61.1         61.1
25                                          60.2         60.2         60.2         60.2         60.2         60.2         60.2         60.2         60.2
26                                          59.2         59.2         59.2         59.2         59.2         59.2         59.2         59.2         59.2
27                                          58.3         58.3         58.3         58.3         58.3         58.2         58.2         58.2         58.2
28                                          57.3         57.3         57.3         57.3         57.3         57.3         57.3         57.3         57.3
29                                          56.4         56.3         56.3         56.3         56.3         56.3         56.3         56.3         56.3
30                                          55.4         55.4         55.4         55.4         55.4         55.4         55.4         55.4         55.4
31                                          54.4         54.4         54.4         54.4         54.4         54.4         54.4         54.4         54.4
32                                          53.5         53.5         53.5         53.5         53.5         53.5         53.4         53.4         53.4
33                                          52.5         52.5         52.5         52.5         52.5         52.5         52.5         52.5         52.5
34                                          51.6         51.6         51.6         51.5         51.5         51.5         51.5         51.5         51.5
35                                          50.6         50.6         50.6         50.6         50.6         50.6         50.6         50.6         50.6
36                                          49.7         49.7         49.6         49.6         49.6         49.6         49.6         49.6         49.6
37                                          48.7         48.7         48.7         48.7         48.7         48.7         48.7         48.7         48.7
38                                          47.7         47.7         47.7         47.7         47.7         47.7         47.7         47.7         47.7
39                                          46.8         46.8         46.8         46.8         46.8         46.7         46.7         46.7         46.7
40                                          45.8         45.8         45.8         45.8         45.8         45.8         45.8         45.8         45.8
41                                          44.9         44.9         44.9         44.9         44.8         44.8         44.8         44.8         44.8
42                                          43.9         43.9         43.9         43.9         43.9         43.9         43.9         43.9         43.9
43                                          43.0         43.0         43.0         42.9         42.9         42.9         42.9         42.9         42.9
44                                          42.0         42.0         42.0         42.0         42.0         42.0         42.0         42.0         41.9
45                                          41.1         41.1         41.1         41.0         41.0         41.0         41.0         41.0         41.0
46                                          40.1         40.1         40.1         40.1         40.1         40.1         40.1         40.0         40.0
47                                          39.2         39.2         39.2         39.2         39.1         39.1         39.1         39.1         39.1
48                                          38.3         38.3         38.2         38.2         38.2         38.2         38.2         38.2         38.1
49                                          37.3         37.3         37.3         37.3         37.3         37.2         37.2         37.2         37.2
50                                          36.4         36.4         36.4         36.3         36.3         36.3         36.3         36.3         36.3
51                                          35.5         35.5         35.4         35.4         35.4         35.4         35.4         35.3         35.3
52                                          34.6         34.6         34.5         34.5         34.5         34.5         34.4         34.4         34.4
53                                          33.7         33.7         33.6         33.6         33.6         33.5         33.5         33.5         33.5
54                                          32.8         32.8         32.7         32.7         32.7         32.6         32.6         32.6         32.6
55                                          31.9         31.9         31.8         31.8         31.8         31.7         31.7         31.7         31.7
56                                          31.1         31.0         31.0         30.9         30.9         30.9         30.8         30.8         30.8
57                                          30.2         30.1         30.1         30.0         30.0         30.0         29.9         29.9         29.9
58                                          29.3         29.3         29.2         29.2         29.1         29.1         29.1         29.0         29.0
59                                          28.5         28.4         28.4         28.3         28.3         28.2         28.2         28.2         28.2
60                                          27.7         27.6         27.5         27.5         27.4         27.4         27.4         27.3         27.3
61                                          26.9         26.8         26.7         26.7         26.6         26.6         26.5         26.5         26.4
62                                          26.0         26.0         25.9         25.8         25.8         25.7         25.7         25.6         25.6
63                                          25.2         25.2         25.1         25.0         25.0         24.9         24.9         24.8         24.8
64                                          24.5         24.4         24.3         24.2         24.1         24.1         24.0         24.0         24.0
65                                          23.7         23.6         23.5         23.4         23.3         23.3         23.2         23.2         23.1
66                                          22.9         22.8         22.7         22.6         22.6         22.5         22.4         22.4         22.3
67                                          22.2         22.1         22.0         21.9         21.8         21.7         21.6         21.6         21.5
--------------------------------------------------------------------------------------------------------------------------------------------------------


[[Page 72495]]


                                                                Table 3 to Paragraph (d)
--------------------------------------------------------------------------------------------------------------------------------------------------------
                Ages                      81           82           83           84           85           86           87           88           89
--------------------------------------------------------------------------------------------------------------------------------------------------------
68                                          21.5         21.3         21.2         21.1         21.0         20.9         20.9         20.8         20.7
69                                          20.7         20.6         20.5         20.4         20.3         20.2         20.1         20.0         20.0
70                                          20.0         19.9         19.7         19.6         19.5         19.4         19.3         19.2         19.2
71                                          19.4         19.2         19.0         18.9         18.8         18.7         18.6         18.5         18.4
72                                          18.7         18.5         18.3         18.2         18.1         17.9         17.8         17.7         17.7
73                                          18.1         17.9         17.7         17.5         17.4         17.2         17.1         17.0         16.9
74                                          17.4         17.2         17.0         16.8         16.7         16.5         16.4         16.3         16.2
75                                          16.9         16.6         16.4         16.2         16.0         15.9         15.7         15.6         15.5
76                                          16.3         16.0         15.8         15.6         15.4         15.2         15.1         14.9         14.8
77                                          15.8         15.5         15.2         15.0         14.8         14.6         14.4         14.3         14.2
78                                          15.3         15.0         14.7         14.4         14.2         14.0         13.8         13.7         13.5
79                                          14.8         14.5         14.2         13.9         13.6         13.4         13.2         13.1         12.9
80                                          14.4         14.0         13.7         13.4         13.1         12.9         12.7         12.5         12.3
81                                          14.0         13.6         13.2         12.9         12.6         12.4         12.2         12.0         11.8
82                                          13.6         13.2         12.8         12.5         12.2         11.9         11.7         11.5         11.3
83                                          13.2         12.8         12.4         12.1         11.8         11.5         11.2         11.0         10.8
84                                          12.9         12.5         12.1         11.7         11.4         11.1         10.8         10.5         10.3
85                                          12.6         12.2         11.8         11.4         11.0         10.7         10.4         10.1          9.9
86                                          12.4         11.9         11.5         11.1         10.7         10.4         10.0          9.8          9.5
87                                          12.2         11.7         11.2         10.8         10.4         10.0          9.7          9.4          9.1
88                                          12.0         11.5         11.0         10.5         10.1          9.8          9.4          9.1          8.8
89                                          11.8         11.3         10.8         10.3          9.9          9.5          9.1          8.8          8.5
90                                          11.6         11.1         10.6         10.1          9.7          9.3          8.9          8.6          8.3
91                                          11.5         10.9         10.4          9.9          9.5          9.1          8.7          8.3          8.0
92                                          11.4         10.8         10.3          9.8          9.3          8.9          8.5          8.1          7.8
93                                          11.3         10.7         10.1          9.6          9.2          8.7          8.3          7.9          7.6
94                                          11.2         10.6         10.0          9.5          9.0          8.6          8.2          7.8          7.4
95                                          11.1         10.5          9.9          9.4          8.9          8.5          8.0          7.6          7.3
96                                          11.0         10.4          9.9          9.3          8.8          8.4          7.9          7.5          7.1
97                                          11.0         10.4          9.8          9.2          8.7          8.3          7.8          7.4          7.0
98                                          10.9         10.3          9.7          9.2          8.7          8.2          7.7          7.3          6.9
99                                          10.9         10.2          9.7          9.1          8.6          8.1          7.6          7.2          6.8
100                                         10.8         10.2          9.6          9.1          8.5          8.0          7.6          7.2          6.8
101                                         10.8         10.2          9.6          9.0          8.5          8.0          7.5          7.1          6.7
102                                         10.8         10.1          9.6          9.0          8.5          8.0          7.5          7.0          6.6
103                                         10.7         10.1          9.5          9.0          8.4          7.9          7.4          7.0          6.6
104                                         10.7         10.1          9.5          8.9          8.4          7.9          7.4          7.0          6.6
105                                         10.7         10.1          9.5          8.9          8.4          7.9          7.4          6.9          6.5
106                                         10.7         10.1          9.5          8.9          8.4          7.9          7.4          6.9          6.5
107                                         10.7         10.1          9.5          8.9          8.4          7.9          7.4          6.9          6.5
108                                         10.7         10.1          9.5          8.9          8.4          7.8          7.4          6.9          6.5
109                                         10.7         10.1          9.5          8.9          8.4          7.8          7.4          6.9          6.5
110                                         10.7         10.1          9.5          8.9          8.3          7.8          7.4          6.9          6.5
111                                         10.7         10.1          9.5          8.9          8.3          7.8          7.3          6.9          6.5
112                                         10.7         10.1          9.5          8.9          8.3          7.8          7.3          6.9          6.5
113                                         10.7         10.0          9.4          8.9          8.3          7.8          7.3          6.9          6.4
114                                         10.7         10.0          9.4          8.9          8.3          7.8          7.3          6.9          6.4
115                                         10.7         10.0          9.4          8.8          8.3          7.8          7.3          6.8          6.4
116                                         10.6         10.0          9.4          8.8          8.3          7.7          7.3          6.8          6.4
117                                         10.6         10.0          9.4          8.8          8.2          7.7          7.2          6.8          6.3
118                                         10.6         10.0          9.3          8.8          8.2          7.7          7.2          6.7          6.3
119                                         10.6          9.9          9.3          8.7          8.2          7.6          7.1          6.6          6.2
120+                                        10.5          9.9          9.3          8.7          8.1          7.6          7.1          6.6          6.1
--------------------------------------------------------------------------------------------------------------------------------------------------------


 
                Ages                      90           91           92           93           94           95           96           97           98
--------------------------------------------------------------------------------------------------------------------------------------------------------
0                                           84.6         84.6         84.6         84.6         84.6         84.6         84.6         84.6         84.6
1                                           83.7         83.7         83.7         83.7         83.7         83.7         83.7         83.7         83.7
2                                           82.8         82.8         82.8         82.8         82.8         82.8         82.8         82.8         82.8
3                                           81.8         81.8         81.8         81.8         81.8         81.8         81.8         81.8         81.8
4                                           80.8         80.8         80.8         80.8         80.8         80.8         80.8         80.8         80.8
5                                           79.8         79.8         79.8         79.8         79.8         79.8         79.8         79.8         79.8
6                                           78.8         78.8         78.8         78.8         78.8         78.8         78.8         78.8         78.8
7                                           77.9         77.9         77.9         77.9         77.9         77.9         77.9         77.9         77.9
8                                           76.9         76.9         76.9         76.9         76.9         76.9         76.9         76.9         76.9
9                                           75.9         75.9         75.9         75.9         75.9         75.9         75.9         75.9         75.9
10                                          74.9         74.9         74.9         74.9         74.9         74.9         74.9         74.9         74.9
11                                          73.9         73.9         73.9         73.9         73.9         73.9         73.9         73.9         73.9
12                                          72.9         72.9         72.9         72.9         72.9         72.9         72.9         72.9         72.9
13                                          71.9         71.9         71.9         71.9         71.9         71.9         71.9         71.9         71.9
14                                          70.9         70.9         70.9         70.9         70.9         70.9         70.9         70.9         70.9
15                                          69.9         69.9         69.9         69.9         69.9         69.9         69.9         69.9         69.9
--------------------------------------------------------------------------------------------------------------------------------------------------------


[[Page 72496]]


                                                                Table 3 to Paragraph (d)
--------------------------------------------------------------------------------------------------------------------------------------------------------
                Ages                      90           91           92           93           94           95           96           97           98
--------------------------------------------------------------------------------------------------------------------------------------------------------
16                                          69.0         69.0         69.0         69.0         69.0         69.0         69.0         69.0         69.0
17                                          68.0         68.0         68.0         68.0         68.0         68.0         68.0         68.0         68.0
18                                          67.0         67.0         67.0         67.0         67.0         67.0         67.0         67.0         67.0
19                                          66.0         66.0         66.0         66.0         66.0         66.0         66.0         66.0         66.0
20                                          65.0         65.0         65.0         65.0         65.0         65.0         65.0         65.0         65.0
21                                          64.1         64.1         64.1         64.1         64.1         64.1         64.1         64.1         64.1
22                                          63.1         63.1         63.1         63.1         63.1         63.1         63.1         63.1         63.1
23                                          62.1         62.1         62.1         62.1         62.1         62.1         62.1         62.1         62.1
24                                          61.1         61.1         61.1         61.1         61.1         61.1         61.1         61.1         61.1
25                                          60.2         60.2         60.2         60.2         60.2         60.2         60.2         60.2         60.2
26                                          59.2         59.2         59.2         59.2         59.2         59.2         59.2         59.2         59.2
27                                          58.2         58.2         58.2         58.2         58.2         58.2         58.2         58.2         58.2
28                                          57.3         57.3         57.3         57.3         57.3         57.3         57.3         57.3         57.3
29                                          56.3         56.3         56.3         56.3         56.3         56.3         56.3         56.3         56.3
30                                          55.4         55.3         55.3         55.3         55.3         55.3         55.3         55.3         55.3
31                                          54.4         54.4         54.4         54.4         54.4         54.4         54.4         54.4         54.4
32                                          53.4         53.4         53.4         53.4         53.4         53.4         53.4         53.4         53.4
33                                          52.5         52.5         52.5         52.5         52.5         52.5         52.5         52.5         52.5
34                                          51.5         51.5         51.5         51.5         51.5         51.5         51.5         51.5         51.5
35                                          50.6         50.6         50.6         50.6         50.6         50.6         50.6         50.6         50.6
36                                          49.6         49.6         49.6         49.6         49.6         49.6         49.6         49.6         49.6
37                                          48.6         48.6         48.6         48.6         48.6         48.6         48.6         48.6         48.6
38                                          47.7         47.7         47.7         47.7         47.7         47.7         47.7         47.7         47.7
39                                          46.7         46.7         46.7         46.7         46.7         46.7         46.7         46.7         46.7
40                                          45.8         45.8         45.8         45.8         45.8         45.8         45.8         45.8         45.8
41                                          44.8         44.8         44.8         44.8         44.8         44.8         44.8         44.8         44.8
42                                          43.9         43.9         43.8         43.8         43.8         43.8         43.8         43.8         43.8
43                                          42.9         42.9         42.9         42.9         42.9         42.9         42.9         42.9         42.9
44                                          41.9         41.9         41.9         41.9         41.9         41.9         41.9         41.9         41.9
45                                          41.0         41.0         41.0         41.0         41.0         41.0         41.0         41.0         41.0
46                                          40.0         40.0         40.0         40.0         40.0         40.0         40.0         40.0         40.0
47                                          39.1         39.1         39.1         39.1         39.1         39.1         39.1         39.1         39.1
48                                          38.1         38.1         38.1         38.1         38.1         38.1         38.1         38.1         38.1
49                                          37.2         37.2         37.2         37.2         37.2         37.2         37.2         37.2         37.2
50                                          36.3         36.2         36.2         36.2         36.2         36.2         36.2         36.2         36.2
51                                          35.3         35.3         35.3         35.3         35.3         35.3         35.3         35.3         35.3
52                                          34.4         34.4         34.4         34.4         34.4         34.4         34.3         34.3         34.3
53                                          33.5         33.5         33.5         33.4         33.4         33.4         33.4         33.4         33.4
54                                          32.6         32.5         32.5         32.5         32.5         32.5         32.5         32.5         32.5
55                                          31.7         31.6         31.6         31.6         31.6         31.6         31.6         31.6         31.6
56                                          30.8         30.7         30.7         30.7         30.7         30.7         30.7         30.7         30.7
57                                          29.9         29.9         29.8         29.8         29.8         29.8         29.8         29.8         29.8
58                                          29.0         29.0         29.0         29.0         28.9         28.9         28.9         28.9         28.9
59                                          28.1         28.1         28.1         28.1         28.1         28.1         28.0         28.0         28.0
60                                          27.3         27.3         27.2         27.2         27.2         27.2         27.2         27.2         27.2
61                                          26.4         26.4         26.4         26.4         26.3         26.3         26.3         26.3         26.3
62                                          25.6         25.6         25.5         25.5         25.5         25.5         25.5         25.5         25.5
63                                          24.7         24.7         24.7         24.7         24.7         24.6         24.6         24.6         24.6
64                                          23.9         23.9         23.9         23.8         23.8         23.8         23.8         23.8         23.8
65                                          23.1         23.1         23.0         23.0         23.0         23.0         23.0         23.0         22.9
66                                          22.3         22.3         22.2         22.2         22.2         22.2         22.2         22.1         22.1
67                                          21.5         21.5         21.4         21.4         21.4         21.4         21.3         21.3         21.3
68                                          20.7         20.7         20.6         20.6         20.6         20.6         20.5         20.5         20.5
69                                          19.9         19.9         19.8         19.8         19.8         19.7         19.7         19.7         19.7
70                                          19.1         19.1         19.0         19.0         19.0         18.9         18.9         18.9         18.9
71                                          18.4         18.3         18.3         18.2         18.2         18.2         18.1         18.1         18.1
72                                          17.6         17.5         17.5         17.4         17.4         17.4         17.4         17.3         17.3
73                                          16.9         16.8         16.7         16.7         16.6         16.6         16.6         16.6         16.5
74                                          16.1         16.1         16.0         15.9         15.9         15.9         15.8         15.8         15.8
75                                          15.4         15.3         15.3         15.2         15.2         15.1         15.1         15.0         15.0
76                                          14.7         14.6         14.6         14.5         14.4         14.4         14.3         14.3         14.3
77                                          14.1         14.0         13.9         13.8         13.7         13.7         13.6         13.6         13.6
78                                          13.4         13.3         13.2         13.1         13.1         13.0         12.9         12.9         12.9
79                                          12.8         12.7         12.6         12.5         12.4         12.3         12.3         12.2         12.2
80                                          12.2         12.1         11.9         11.9         11.8         11.7         11.6         11.6         11.5
81                                          11.6         11.5         11.4         11.3         11.2         11.1         11.0         11.0         10.9
82                                          11.1         10.9         10.8         10.7         10.6         10.5         10.4         10.4         10.3
83                                          10.6         10.4         10.3         10.1         10.0          9.9          9.9          9.8          9.7
84                                          10.1          9.9          9.8          9.6          9.5          9.4          9.3          9.2          9.2
85                                           9.7          9.5          9.3          9.2          9.0          8.9          8.8          8.7          8.7
86                                           9.3          9.1          8.9          8.7          8.6          8.5          8.4          8.3          8.2
87                                           8.9          8.7          8.5          8.3          8.2          8.0          7.9          7.8          7.7

[[Page 72497]]

 
88                                           8.6          8.3          8.1          7.9          7.8          7.6          7.5          7.4          7.3
89                                           8.3          8.0          7.8          7.6          7.4          7.3          7.1          7.0          6.9
90                                           8.0          7.7          7.5          7.3          7.1          6.9          6.8          6.7          6.6
91                                           7.7          7.5          7.2          7.0          6.8          6.6          6.5          6.4          6.2
92                                           7.5          7.2          7.0          6.7          6.5          6.4          6.2          6.1          5.9
93                                           7.3          7.0          6.7          6.5          6.3          6.1          5.9          5.8          5.7
94                                           7.1          6.8          6.5          6.3          6.1          5.9          5.7          5.5          5.4
95                                           6.9          6.6          6.4          6.1          5.9          5.7          5.5          5.3          5.2
96                                           6.8          6.5          6.2          5.9          5.7          5.5          5.3          5.1          5.0
97                                           6.7          6.4          6.1          5.8          5.5          5.3          5.1          4.9          4.8
98                                           6.6          6.2          5.9          5.7          5.4          5.2          5.0          4.8          4.6
99                                           6.5          6.1          5.8          5.5          5.3          5.0          4.8          4.6          4.5
100                                          6.4          6.0          5.7          5.4          5.2          4.9          4.7          4.5          4.3
101                                          6.3          6.0          5.6          5.3          5.1          4.8          4.6          4.4          4.2
102                                          6.3          5.9          5.6          5.3          5.0          4.7          4.5          4.3          4.1
103                                          6.2          5.9          5.5          5.2          4.9          4.7          4.5          4.2          4.1
104                                          6.2          5.8          5.5          5.2          4.9          4.6          4.4          4.2          4.0
105                                          6.1          5.8          5.4          5.1          4.9          4.6          4.4          4.1          4.0
106                                          6.1          5.8          5.4          5.1          4.8          4.6          4.3          4.1          3.9
107                                          6.1          5.8          5.4          5.1          4.8          4.6          4.3          4.1          3.9
108                                          6.1          5.7          5.4          5.1          4.8          4.5          4.3          4.1          3.9
109                                          6.1          5.7          5.4          5.1          4.8          4.5          4.3          4.1          3.9
110                                          6.1          5.7          5.4          5.1          4.8          4.5          4.3          4.1          3.9
111                                          6.1          5.7          5.4          5.1          4.8          4.5          4.3          4.1          3.9
112                                          6.1          5.7          5.4          5.1          4.8          4.5          4.3          4.0          3.8
113                                          6.1          5.7          5.3          5.0          4.7          4.5          4.2          4.0          3.8
114                                          6.0          5.7          5.3          5.0          4.7          4.4          4.2          4.0          3.8
115                                          6.0          5.6          5.3          5.0          4.7          4.4          4.2          4.0          3.8
116                                          6.0          5.6          5.2          4.9          4.6          4.4          4.1          3.9          3.7
117                                          5.9          5.5          5.2          4.9          4.6          4.3          4.0          3.8          3.6
118                                          5.8          5.5          5.1          4.8          4.5          4.2          3.9          3.7          3.5
119                                          5.8          5.4          5.0          4.7          4.4          4.1          3.8          3.6          3.3
120+                                         5.7          5.3          4.9          4.6          4.3          4.0          3.7          3.4          3.2
--------------------------------------------------------------------------------------------------------------------------------------------------------


 
                Ages                      99          100          101          102          103          104          105          106          107
--------------------------------------------------------------------------------------------------------------------------------------------------------
0                                           84.6         84.6         84.6         84.6         84.6         84.6         84.6         84.6         84.6
1                                           83.7         83.7         83.7         83.7         83.7         83.7         83.7         83.7         83.7
2                                           82.8         82.8         82.8         82.8         82.8         82.8         82.8         82.8         82.8
3                                           81.8         81.8         81.8         81.8         81.8         81.8         81.8         81.8         81.8
4                                           80.8         80.8         80.8         80.8         80.8         80.8         80.8         80.8         80.8
5                                           79.8         79.8         79.8         79.8         79.8         79.8         79.8         79.8         79.8
6                                           78.8         78.8         78.8         78.8         78.8         78.8         78.8         78.8         78.8
7                                           77.9         77.9         77.9         77.9         77.9         77.9         77.9         77.9         77.9
8                                           76.9         76.9         76.9         76.9         76.9         76.9         76.9         76.9         76.9
9                                           75.9         75.9         75.9         75.9         75.9         75.9         75.9         75.9         75.9
10                                          74.9         74.9         74.9         74.9         74.9         74.9         74.9         74.9         74.9
11                                          73.9         73.9         73.9         73.9         73.9         73.9         73.9         73.9         73.9
12                                          72.9         72.9         72.9         72.9         72.9         72.9         72.9         72.9         72.9
13                                          71.9         71.9         71.9         71.9         71.9         71.9         71.9         71.9         71.9
14                                          70.9         70.9         70.9         70.9         70.9         70.9         70.9         70.9         70.9
15                                          69.9         69.9         69.9         69.9         69.9         69.9         69.9         69.9         69.9
16                                          69.0         69.0         69.0         69.0         69.0         69.0         69.0         69.0         69.0
17                                          68.0         68.0         68.0         68.0         68.0         68.0         68.0         68.0         68.0
18                                          67.0         67.0         67.0         67.0         67.0         67.0         67.0         67.0         67.0
19                                          66.0         66.0         66.0         66.0         66.0         66.0         66.0         66.0         66.0
20                                          65.0         65.0         65.0         65.0         65.0         65.0         65.0         65.0         65.0
21                                          64.1         64.1         64.1         64.1         64.1         64.1         64.1         64.1         64.1
22                                          63.1         63.1         63.1         63.1         63.1         63.1         63.1         63.1         63.1
23                                          62.1         62.1         62.1         62.1         62.1         62.1         62.1         62.1         62.1
24                                          61.1         61.1         61.1         61.1         61.1         61.1         61.1         61.1         61.1
25                                          60.2         60.2         60.2         60.2         60.2         60.2         60.2         60.2         60.2
26                                          59.2         59.2         59.2         59.2         59.2         59.2         59.2         59.2         59.2
27                                          58.2         58.2         58.2         58.2         58.2         58.2         58.2         58.2         58.2
28                                          57.3         57.3         57.3         57.3         57.3         57.3         57.3         57.3         57.3
29                                          56.3         56.3         56.3         56.3         56.3         56.3         56.3         56.3         56.3
30                                          55.3         55.3         55.3         55.3         55.3         55.3         55.3         55.3         55.3
31                                          54.4         54.4         54.4         54.4         54.4         54.4         54.4         54.4         54.4
32                                          53.4         53.4         53.4         53.4         53.4         53.4         53.4         53.4         53.4
33                                          52.5         52.5         52.5         52.5         52.5         52.5         52.5         52.5         52.5
34                                          51.5         51.5         51.5         51.5         51.5         51.5         51.5         51.5         51.5
35                                          50.6         50.6         50.6         50.6         50.5         50.5         50.5         50.5         50.5
--------------------------------------------------------------------------------------------------------------------------------------------------------


[[Page 72498]]


                                                                Table 3 to Paragraph (d)
--------------------------------------------------------------------------------------------------------------------------------------------------------
                Ages                      99          100          101          102          103          104          105          106          107
--------------------------------------------------------------------------------------------------------------------------------------------------------
36                                          49.6         49.6         49.6         49.6         49.6         49.6         49.6         49.6         49.6
37                                          48.6         48.6         48.6         48.6         48.6         48.6         48.6         48.6         48.6
38                                          47.7         47.7         47.7         47.7         47.7         47.7         47.7         47.7         47.7
39                                          46.7         46.7         46.7         46.7         46.7         46.7         46.7         46.7         46.7
40                                          45.8         45.8         45.8         45.8         45.8         45.8         45.7         45.7         45.7
41                                          44.8         44.8         44.8         44.8         44.8         44.8         44.8         44.8         44.8
42                                          43.8         43.8         43.8         43.8         43.8         43.8         43.8         43.8         43.8
43                                          42.9         42.9         42.9         42.9         42.9         42.9         42.9         42.9         42.9
44                                          41.9         41.9         41.9         41.9         41.9         41.9         41.9         41.9         41.9
45                                          41.0         41.0         41.0         41.0         41.0         41.0         41.0         41.0         41.0
46                                          40.0         40.0         40.0         40.0         40.0         40.0         40.0         40.0         40.0
47                                          39.1         39.0         39.0         39.0         39.0         39.0         39.0         39.0         39.0
48                                          38.1         38.1         38.1         38.1         38.1         38.1         38.1         38.1         38.1
49                                          37.2         37.1         37.1         37.1         37.1         37.1         37.1         37.1         37.1
50                                          36.2         36.2         36.2         36.2         36.2         36.2         36.2         36.2         36.2
51                                          35.3         35.3         35.3         35.3         35.3         35.3         35.3         35.3         35.3
52                                          34.3         34.3         34.3         34.3         34.3         34.3         34.3         34.3         34.3
53                                          33.4         33.4         33.4         33.4         33.4         33.4         33.4         33.4         33.4
54                                          32.5         32.5         32.5         32.5         32.5         32.5         32.5         32.5         32.5
55                                          31.6         31.6         31.6         31.6         31.6         31.6         31.6         31.6         31.6
56                                          30.7         30.7         30.7         30.7         30.7         30.7         30.7         30.7         30.7
57                                          29.8         29.8         29.8         29.8         29.8         29.8         29.8         29.8         29.8
58                                          28.9         28.9         28.9         28.9         28.9         28.9         28.9         28.9         28.9
59                                          28.0         28.0         28.0         28.0         28.0         28.0         28.0         28.0         28.0
60                                          27.2         27.1         27.1         27.1         27.1         27.1         27.1         27.1         27.1
61                                          26.3         26.3         26.3         26.3         26.3         26.3         26.3         26.3         26.3
62                                          25.4         25.4         25.4         25.4         25.4         25.4         25.4         25.4         25.4
63                                          24.6         24.6         24.6         24.6         24.6         24.6         24.6         24.6         24.6
64                                          23.8         23.8         23.8         23.7         23.7         23.7         23.7         23.7         23.7
65                                          22.9         22.9         22.9         22.9         22.9         22.9         22.9         22.9         22.9
66                                          22.1         22.1         22.1         22.1         22.1         22.1         22.1         22.1         22.1
67                                          21.3         21.3         21.3         21.3         21.3         21.3         21.3         21.3         21.3
68                                          20.5         20.5         20.5         20.5         20.5         20.5         20.5         20.5         20.5
69                                          19.7         19.7         19.7         19.7         19.6         19.6         19.6         19.6         19.6
70                                          18.9         18.9         18.9         18.8         18.8         18.8         18.8         18.8         18.8
71                                          18.1         18.1         18.1         18.0         18.0         18.0         18.0         18.0         18.0
72                                          17.3         17.3         17.3         17.3         17.3         17.2         17.2         17.2         17.2
73                                          16.5         16.5         16.5         16.5         16.5         16.5         16.5         16.5         16.5
74                                          15.7         15.7         15.7         15.7         15.7         15.7         15.7         15.7         15.7
75                                          15.0         15.0         15.0         14.9         14.9         14.9         14.9         14.9         14.9
76                                          14.3         14.2         14.2         14.2         14.2         14.2         14.2         14.2         14.2
77                                          13.5         13.5         13.5         13.5         13.5         13.5         13.4         13.4         13.4
78                                          12.8         12.8         12.8         12.8         12.8         12.7         12.7         12.7         12.7
79                                          12.2         12.1         12.1         12.1         12.1         12.0         12.0         12.0         12.0
80                                          11.5         11.5         11.4         11.4         11.4         11.4         11.4         11.4         11.4
81                                          10.9         10.8         10.8         10.8         10.7         10.7         10.7         10.7         10.7
82                                          10.2         10.2         10.2         10.1         10.1         10.1         10.1         10.1         10.1
83                                           9.7          9.6          9.6          9.6          9.5          9.5          9.5          9.5          9.5
84                                           9.1          9.1          9.0          9.0          9.0          8.9          8.9          8.9          8.9
85                                           8.6          8.5          8.5          8.5          8.4          8.4          8.4          8.4          8.4
86                                           8.1          8.0          8.0          8.0          7.9          7.9          7.9          7.9          7.9
87                                           7.6          7.6          7.5          7.5          7.4          7.4          7.4          7.4          7.4
88                                           7.2          7.2          7.1          7.0          7.0          7.0          6.9          6.9          6.9
89                                           6.8          6.8          6.7          6.6          6.6          6.6          6.5          6.5          6.5
90                                           6.5          6.4          6.3          6.3          6.2          6.2          6.1          6.1          6.1
91                                           6.1          6.0          6.0          5.9          5.9          5.8          5.8          5.8          5.8
92                                           5.8          5.7          5.6          5.6          5.5          5.5          5.4          5.4          5.4
93                                           5.5          5.4          5.3          5.3          5.2          5.2          5.1          5.1          5.1
94                                           5.3          5.2          5.1          5.0          4.9          4.9          4.9          4.8          4.8
95                                           5.0          4.9          4.8          4.7          4.7          4.6          4.6          4.6          4.6
96                                           4.8          4.7          4.6          4.5          4.5          4.4          4.4          4.3          4.3
97                                           4.6          4.5          4.4          4.3          4.2          4.2          4.1          4.1          4.1
98                                           4.5          4.3          4.2          4.1          4.1          4.0          4.0          3.9          3.9
99                                           4.3          4.2          4.1          4.0          3.9          3.8          3.8          3.8          3.7
100                                          4.2          4.1          3.9          3.8          3.7          3.7          3.6          3.6          3.6
101                                          4.1          3.9          3.8          3.7          3.6          3.5          3.5          3.5          3.4
102                                          4.0          3.8          3.7          3.6          3.5          3.4          3.4          3.3          3.3
103                                          3.9          3.7          3.6          3.5          3.4          3.3          3.3          3.2          3.2
104                                          3.8          3.7          3.5          3.4          3.3          3.3          3.2          3.2          3.2
105                                          3.8          3.6          3.5          3.4          3.3          3.2          3.1          3.1          3.1
106                                          3.8          3.6          3.5          3.3          3.2          3.2          3.1          3.1          3.1
107                                          3.7          3.6          3.4          3.3          3.2          3.2          3.1          3.1          3.0

[[Page 72499]]

 
108                                          3.7          3.6          3.4          3.3          3.2          3.1          3.1          3.0          3.0
109                                          3.7          3.6          3.4          3.3          3.2          3.1          3.1          3.0          3.0
110                                          3.7          3.5          3.4          3.3          3.2          3.1          3.1          3.0          3.0
111                                          3.7          3.5          3.4          3.3          3.2          3.1          3.0          3.0          3.0
112                                          3.7          3.5          3.4          3.3          3.2          3.1          3.0          3.0          3.0
113                                          3.6          3.5          3.4          3.2          3.1          3.1          3.0          3.0          2.9
114                                          3.6          3.5          3.3          3.2          3.1          3.0          3.0          2.9          2.9
115                                          3.6          3.4          3.3          3.2          3.1          3.0          2.9          2.9          2.9
116                                          3.5          3.3          3.2          3.1          3.0          2.9          2.8          2.8          2.8
117                                          3.4          3.3          3.1          3.0          2.9          2.8          2.7          2.7          2.7
118                                          3.3          3.1          3.0          2.8          2.7          2.6          2.6          2.5          2.5
119                                          3.1          2.9          2.8          2.6          2.5          2.4          2.4          2.3          2.3
120+                                         3.0          2.8          2.6          2.5          2.3          2.2          2.1          2.1          2.1
--------------------------------------------------------------------------------------------------------------------------------------------------------


                                                                Table 3 to Paragraph (d)
--------------------------------------------------------------------------------------------------------------------------------------------------------
                Ages                     108          109          110          111          112          113          114          115          116
--------------------------------------------------------------------------------------------------------------------------------------------------------
0                                           84.6         84.6         84.6         84.6         84.6         84.6         84.6         84.6         84.6
1                                           83.7         83.7         83.7         83.7         83.7         83.7         83.7         83.7         83.7
2                                           82.8         82.8         82.8         82.8         82.8         82.8         82.8         82.8         82.8
3                                           81.8         81.8         81.8         81.8         81.8         81.8         81.8         81.8         81.8
4                                           80.8         80.8         80.8         80.8         80.8         80.8         80.8         80.8         80.8
5                                           79.8         79.8         79.8         79.8         79.8         79.8         79.8         79.8         79.8
6                                           78.8         78.8         78.8         78.8         78.8         78.8         78.8         78.8         78.8
7                                           77.9         77.9         77.9         77.9         77.9         77.9         77.9         77.9         77.9
8                                           76.9         76.9         76.9         76.9         76.9         76.9         76.9         76.9         76.9
9                                           75.9         75.9         75.9         75.9         75.9         75.9         75.9         75.9         75.9
10                                          74.9         74.9         74.9         74.9         74.9         74.9         74.9         74.9         74.9
11                                          73.9         73.9         73.9         73.9         73.9         73.9         73.9         73.9         73.9
12                                          72.9         72.9         72.9         72.9         72.9         72.9         72.9         72.9         72.9
13                                          71.9         71.9         71.9         71.9         71.9         71.9         71.9         71.9         71.9
14                                          70.9         70.9         70.9         70.9         70.9         70.9         70.9         70.9         70.9
15                                          69.9         69.9         69.9         69.9         69.9         69.9         69.9         69.9         69.9
16                                          69.0         69.0         69.0         69.0         69.0         69.0         69.0         69.0         69.0
17                                          68.0         68.0         68.0         68.0         68.0         68.0         68.0         68.0         68.0
18                                          67.0         67.0         67.0         67.0         67.0         67.0         67.0         67.0         67.0
19                                          66.0         66.0         66.0         66.0         66.0         66.0         66.0         66.0         66.0
20                                          65.0         65.0         65.0         65.0         65.0         65.0         65.0         65.0         65.0
21                                          64.1         64.1         64.1         64.1         64.1         64.1         64.1         64.1         64.1
22                                          63.1         63.1         63.1         63.1         63.1         63.1         63.1         63.1         63.1
23                                          62.1         62.1         62.1         62.1         62.1         62.1         62.1         62.1         62.1
24                                          61.1         61.1         61.1         61.1         61.1         61.1         61.1         61.1         61.1
25                                          60.2         60.2         60.2         60.2         60.2         60.2         60.2         60.2         60.2
26                                          59.2         59.2         59.2         59.2         59.2         59.2         59.2         59.2         59.2
27                                          58.2         58.2         58.2         58.2         58.2         58.2         58.2         58.2         58.2
28                                          57.3         57.3         57.3         57.3         57.3         57.3         57.3         57.3         57.3
29                                          56.3         56.3         56.3         56.3         56.3         56.3         56.3         56.3         56.3
30                                          55.3         55.3         55.3         55.3         55.3         55.3         55.3         55.3         55.3
31                                          54.4         54.4         54.4         54.4         54.4         54.4         54.4         54.4         54.4
32                                          53.4         53.4         53.4         53.4         53.4         53.4         53.4         53.4         53.4
33                                          52.5         52.5         52.5         52.5         52.5         52.5         52.5         52.5         52.5
34                                          51.5         51.5         51.5         51.5         51.5         51.5         51.5         51.5         51.5
35                                          50.5         50.5         50.5         50.5         50.5         50.5         50.5         50.5         50.5
36                                          49.6         49.6         49.6         49.6         49.6         49.6         49.6         49.6         49.6
37                                          48.6         48.6         48.6         48.6         48.6         48.6         48.6         48.6         48.6
38                                          47.7         47.7         47.7         47.7         47.7         47.7         47.7         47.7         47.7
39                                          46.7         46.7         46.7         46.7         46.7         46.7         46.7         46.7         46.7
40                                          45.7         45.7         45.7         45.7         45.7         45.7         45.7         45.7         45.7
41                                          44.8         44.8         44.8         44.8         44.8         44.8         44.8         44.8         44.8
42                                          43.8         43.8         43.8         43.8         43.8         43.8         43.8         43.8         43.8
43                                          42.9         42.9         42.9         42.9         42.9         42.9         42.9         42.9         42.9
44                                          41.9         41.9         41.9         41.9         41.9         41.9         41.9         41.9         41.9
45                                          41.0         41.0         41.0         41.0         41.0         41.0         41.0         41.0         41.0
46                                          40.0         40.0         40.0         40.0         40.0         40.0         40.0         40.0         40.0
47                                          39.0         39.0         39.0         39.0         39.0         39.0         39.0         39.0         39.0
48                                          38.1         38.1         38.1         38.1         38.1         38.1         38.1         38.1         38.1
49                                          37.1         37.1         37.1         37.1         37.1         37.1         37.1         37.1         37.1
50                                          36.2         36.2         36.2         36.2         36.2         36.2         36.2         36.2         36.2
51                                          35.3         35.3         35.3         35.3         35.3         35.3         35.3         35.3         35.3
52                                          34.3         34.3         34.3         34.3         34.3         34.3         34.3         34.3         34.3

[[Page 72500]]

 
53                                          33.4         33.4         33.4         33.4         33.4         33.4         33.4         33.4         33.4
54                                          32.5         32.5         32.5         32.5         32.5         32.5         32.5         32.5         32.5
55                                          31.6         31.6         31.6         31.6         31.6         31.6         31.6         31.6         31.6
56                                          30.7         30.7         30.7         30.7         30.7         30.7         30.7         30.7         30.7
57                                          29.8         29.8         29.8         29.8         29.8         29.8         29.8         29.8         29.8
58                                          28.9         28.9         28.9         28.9         28.9         28.9         28.9         28.9         28.9
59                                          28.0         28.0         28.0         28.0         28.0         28.0         28.0         28.0         28.0
60                                          27.1         27.1         27.1         27.1         27.1         27.1         27.1         27.1         27.1
61                                          26.3         26.3         26.3         26.3         26.3         26.3         26.3         26.3         26.3
62                                          25.4         25.4         25.4         25.4         25.4         25.4         25.4         25.4         25.4
63                                          24.6         24.6         24.6         24.6         24.6         24.6         24.6         24.6         24.6
64                                          23.7         23.7         23.7         23.7         23.7         23.7         23.7         23.7         23.7
65                                          22.9         22.9         22.9         22.9         22.9         22.9         22.9         22.9         22.9
66                                          22.1         22.1         22.1         22.1         22.1         22.1         22.1         22.1         22.1
67                                          21.3         21.3         21.3         21.3         21.3         21.3         21.3         21.3         21.3
68                                          20.5         20.4         20.4         20.4         20.4         20.4         20.4         20.4         20.4
69                                          19.6         19.6         19.6         19.6         19.6         19.6         19.6         19.6         19.6
70                                          18.8         18.8         18.8         18.8         18.8         18.8         18.8         18.8         18.8
71                                          18.0         18.0         18.0         18.0         18.0         18.0         18.0         18.0         18.0
72                                          17.2         17.2         17.2         17.2         17.2         17.2         17.2         17.2         17.2
73                                          16.5         16.4         16.4         16.4         16.4         16.4         16.4         16.4         16.4
74                                          15.7         15.7         15.7         15.7         15.7         15.7         15.7         15.7         15.6
75                                          14.9         14.9         14.9         14.9         14.9         14.9         14.9         14.9         14.9
76                                          14.2         14.2         14.2         14.2         14.2         14.2         14.1         14.1         14.1
77                                          13.4         13.4         13.4         13.4         13.4         13.4         13.4         13.4         13.4
78                                          12.7         12.7         12.7         12.7         12.7         12.7         12.7         12.7         12.7
79                                          12.0         12.0         12.0         12.0         12.0         12.0         12.0         12.0         12.0
80                                          11.4         11.3         11.3         11.3         11.3         11.3         11.3         11.3         11.3
81                                          10.7         10.7         10.7         10.7         10.7         10.7         10.7         10.7         10.6
82                                          10.1         10.1         10.1         10.1         10.1         10.0         10.0         10.0         10.0
83                                           9.5          9.5          9.5          9.5          9.5          9.4          9.4          9.4          9.4
84                                           8.9          8.9          8.9          8.9          8.9          8.9          8.9          8.8          8.8
85                                           8.4          8.4          8.3          8.3          8.3          8.3          8.3          8.3          8.3
86                                           7.8          7.8          7.8          7.8          7.8          7.8          7.8          7.8          7.7
87                                           7.4          7.4          7.4          7.3          7.3          7.3          7.3          7.3          7.3
88                                           6.9          6.9          6.9          6.9          6.9          6.9          6.9          6.8          6.8
89                                           6.5          6.5          6.5          6.5          6.5          6.4          6.4          6.4          6.4
90                                           6.1          6.1          6.1          6.1          6.1          6.1          6.0          6.0          6.0
91                                           5.7          5.7          5.7          5.7          5.7          5.7          5.7          5.6          5.6
92                                           5.4          5.4          5.4          5.4          5.4          5.3          5.3          5.3          5.2
93                                           5.1          5.1          5.1          5.1          5.1          5.0          5.0          5.0          4.9
94                                           4.8          4.8          4.8          4.8          4.8          4.7          4.7          4.7          4.6
95                                           4.5          4.5          4.5          4.5          4.5          4.5          4.4          4.4          4.4
96                                           4.3          4.3          4.3          4.3          4.3          4.2          4.2          4.2          4.1
97                                           4.1          4.1          4.1          4.1          4.0          4.0          4.0          4.0          3.9
98                                           3.9          3.9          3.9          3.9          3.8          3.8          3.8          3.8          3.7
99                                           3.7          3.7          3.7          3.7          3.7          3.6          3.6          3.6          3.5
100                                          3.6          3.6          3.5          3.5          3.5          3.5          3.5          3.4          3.3
101                                          3.4          3.4          3.4          3.4          3.4          3.4          3.3          3.3          3.2
102                                          3.3          3.3          3.3          3.3          3.3          3.2          3.2          3.2          3.1
103                                          3.2          3.2          3.2          3.2          3.2          3.1          3.1          3.1          3.0
104                                          3.1          3.1          3.1          3.1          3.1          3.1          3.0          3.0          2.9
105                                          3.1          3.1          3.1          3.0          3.0          3.0          3.0          2.9          2.8
106                                          3.0          3.0          3.0          3.0          3.0          3.0          2.9          2.9          2.8
107                                          3.0          3.0          3.0          3.0          3.0          2.9          2.9          2.9          2.8
108                                          3.0          3.0          3.0          3.0          2.9          2.9          2.9          2.8          2.8
109                                          3.0          3.0          3.0          3.0          2.9          2.9          2.9          2.8          2.8
110                                          3.0          3.0          3.0          2.9          2.9          2.9          2.9          2.8          2.7
111                                          3.0          3.0          2.9          2.9          2.9          2.9          2.8          2.8          2.7
112                                          2.9          2.9          2.9          2.9          2.9          2.9          2.8          2.8          2.7
113                                          2.9          2.9          2.9          2.9          2.9          2.8          2.8          2.8          2.7
114                                          2.9          2.9          2.9          2.8          2.8          2.8          2.8          2.7          2.6
115                                          2.8          2.8          2.8          2.8          2.8          2.8          2.7          2.7          2.6
116                                          2.8          2.8          2.7          2.7          2.7          2.7          2.6          2.6          2.5
117                                          2.7          2.6          2.6          2.6          2.6          2.6          2.5          2.5          2.4
118                                          2.5          2.5          2.5          2.4          2.4          2.4          2.4          2.3          2.2
119                                          2.3          2.3          2.2          2.2          2.2          2.2          2.1          2.1          2.0
120+                                         2.0          2.0          2.0          2.0          2.0          1.9          1.9          1.8          1.8
--------------------------------------------------------------------------------------------------------------------------------------------------------


[[Page 72501]]


                                                                Table 3 to Paragraph (d)
--------------------------------------------------------------------------------------------------------------------------------------------------------
                Ages                     117          118          119          120+
--------------------------------------------------------------------------------------------------------------------------------------------------------
0                                           84.6         84.6         84.6         84.6
1                                           83.7         83.7         83.7         83.7
2                                           82.8         82.8         82.8         82.8
3                                           81.8         81.8         81.8         81.8
4                                           80.8         80.8         80.8         80.8
5                                           79.8         79.8         79.8         79.8
6                                           78.8         78.8         78.8         78.8
7                                           77.9         77.9         77.9         77.9
8                                           76.9         76.9         76.9         76.9
9                                           75.9         75.9         75.9         75.9
10                                          74.9         74.9         74.9         74.9
11                                          73.9         73.9         73.9         73.9
12                                          72.9         72.9         72.9         72.9
13                                          71.9         71.9         71.9         71.9
14                                          70.9         70.9         70.9         70.9
15                                          69.9         69.9         69.9         69.9
16                                          69.0         69.0         69.0         69.0
17                                          68.0         68.0         68.0         68.0
18                                          67.0         67.0         67.0         67.0
19                                          66.0         66.0         66.0         66.0
20                                          65.0         65.0         65.0         65.0
21                                          64.1         64.1         64.1         64.1
22                                          63.1         63.1         63.1         63.1
23                                          62.1         62.1         62.1         62.1
24                                          61.1         61.1         61.1         61.1
25                                          60.2         60.2         60.2         60.2
26                                          59.2         59.2         59.2         59.2
27                                          58.2         58.2         58.2         58.2
28                                          57.3         57.3         57.3         57.3
29                                          56.3         56.3         56.3         56.3
30                                          55.3         55.3         55.3         55.3
31                                          54.4         54.4         54.4         54.4
32                                          53.4         53.4         53.4         53.4
33                                          52.5         52.5         52.5         52.5
34                                          51.5         51.5         51.5         51.5
35                                          50.5         50.5         50.5         50.5
36                                          49.6         49.6         49.6         49.6
37                                          48.6         48.6         48.6         48.6
38                                          47.7         47.7         47.7         47.7
39                                          46.7         46.7         46.7         46.7
40                                          45.7         45.7         45.7         45.7
41                                          44.8         44.8         44.8         44.8
42                                          43.8         43.8         43.8         43.8
43                                          42.9         42.9         42.9         42.9
44                                          41.9         41.9         41.9         41.9
45                                          41.0         41.0         41.0         41.0
46                                          40.0         40.0         40.0         40.0
47                                          39.0         39.0         39.0         39.0
48                                          38.1         38.1         38.1         38.1
49                                          37.1         37.1         37.1         37.1
50                                          36.2         36.2         36.2         36.2
51                                          35.3         35.3         35.3         35.3
52                                          34.3         34.3         34.3         34.3
53                                          33.4         33.4         33.4         33.4
54                                          32.5         32.5         32.5         32.5
55                                          31.6         31.6         31.6         31.6
56                                          30.7         30.7         30.7         30.6
57                                          29.8         29.8         29.8         29.8
58                                          28.9         28.9         28.9         28.9
59                                          28.0         28.0         28.0         28.0
60                                          27.1         27.1         27.1         27.1
61                                          26.3         26.3         26.2         26.2
62                                          25.4         25.4         25.4         25.4
63                                          24.6         24.5         24.5         24.5
64                                          23.7         23.7         23.7         23.7
65                                          22.9         22.9         22.9         22.9
66                                          22.1         22.1         22.1         22.0
67                                          21.2         21.2         21.2         21.2
68                                          20.4         20.4         20.4         20.4
69                                          19.6         19.6         19.6         19.6
70                                          18.8         18.8         18.8         18.8
71                                          18.0         18.0         18.0         18.0

[[Page 72502]]

 
72                                          17.2         17.2         17.2         17.2
73                                          16.4         16.4         16.4         16.4
74                                          15.6         15.6         15.6         15.6
75                                          14.9         14.9         14.8         14.8
76                                          14.1         14.1         14.1         14.1
77                                          13.4         13.4         13.4         13.3
78                                          12.7         12.6         12.6         12.6
79                                          12.0         11.9         11.9         11.9
80                                          11.3         11.3         11.2         11.2
81                                          10.6         10.6         10.6         10.5
82                                          10.0         10.0          9.9          9.9
83                                           9.4          9.3          9.3          9.3
84                                           8.8          8.8          8.7          8.7
85                                           8.2          8.2          8.2          8.1
86                                           7.7          7.7          7.6          7.6
87                                           7.2          7.2          7.1          7.1
88                                           6.8          6.7          6.6          6.6
89                                           6.3          6.3          6.2          6.1
90                                           5.9          5.8          5.8          5.7
91                                           5.5          5.5          5.4          5.3
92                                           5.2          5.1          5.0          4.9
93                                           4.9          4.8          4.7          4.6
94                                           4.6          4.5          4.4          4.3
95                                           4.3          4.2          4.1          4.0
96                                           4.0          3.9          3.8          3.7
97                                           3.8          3.7          3.6          3.4
98                                           3.6          3.5          3.3          3.2
99                                           3.4          3.3          3.1          3.0
100                                          3.3          3.1          2.9          2.8
101                                          3.1          3.0          2.8          2.6
102                                          3.0          2.8          2.6          2.5
103                                          2.9          2.7          2.5          2.3
104                                          2.8          2.6          2.4          2.2
105                                          2.7          2.6          2.4          2.1
106                                          2.7          2.5          2.3          2.1
107                                          2.7          2.5          2.3          2.1
108                                          2.7          2.5          2.3          2.0
109                                          2.6          2.5          2.3          2.0
110                                          2.6          2.5          2.2          2.0
111                                          2.6          2.4          2.2          2.0
112                                          2.6          2.4          2.2          2.0
113                                          2.6          2.4          2.2          1.9
114                                          2.5          2.4          2.1          1.9
115                                          2.5          2.3          2.1          1.8
116                                          2.4          2.2          2.0          1.8
117                                          2.3          2.1          1.9          1.6
118                                          2.1          1.9          1.7          1.4
119                                          1.9          1.7          1.3          1.1
120+                                         1.6          1.4          1.1          1.0
--------------------------------------------------------------------------------------------------------------------------------------------------------

    (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
------------------------------------------------------------------------
0                                                               0.001762
1                                                               0.000441
2                                                               0.000292
3                                                               0.000232
4                                                               0.000177
5                                                               0.000161
6                                                               0.000153
7                                                               0.000145
8                                                               0.000132
9                                                               0.000127
10                                                              0.000128
11                                                              0.000135
12                                                              0.000146
13                                                              0.000164
14                                                              0.000192
15                                                              0.000223
16                                                              0.000253
17                                                              0.000276
18                                                              0.000293
19                                                              0.000304
20                                                              0.000313
21                                                              0.000343
22                                                              0.000377
23                                                              0.000421
24                                                              0.000466
25                                                              0.000520
26                                                              0.000581
27                                                              0.000630
28                                                              0.000677
29                                                              0.000720
30                                                              0.000763
31                                                              0.000799
32                                                              0.000824
33                                                              0.000833
34                                                              0.000830
35                                                              0.000823
36                                                              0.000819
37                                                              0.000824

[[Page 72503]]

 
38                                                              0.000836
39                                                              0.000853
40                                                              0.000879
41                                                              0.000909
42                                                              0.000945
43                                                              0.000980
44                                                              0.001019
45                                                              0.001065
46                                                              0.001132
47                                                              0.001225
48                                                              0.001345
49                                                              0.001485
50                                                              0.001656
51                                                              0.001874
52                                                              0.002121
53                                                              0.002397
54                                                              0.002701
55                                                              0.003032
56                                                              0.003390
57                                                              0.003774
58                                                              0.004181
59                                                              0.004613
60                                                              0.005071
61                                                              0.005554
62                                                              0.006071
63                                                              0.006624
64                                                              0.007225
65                                                              0.007884
66                                                              0.008238
67                                                              0.008659
68                                                              0.009163
69                                                              0.009767
70                                                              0.010491
71                                                              0.011358
72                                                              0.012385
73                                                              0.013598
74                                                              0.015014
75                                                              0.016670
76                                                              0.018587
77                                                              0.020815
78                                                              0.023391
79                                                              0.026387
80                                                              0.029850
81                                                              0.033883
82                                                              0.038544
83                                                              0.043880
84                                                              0.049956
85                                                              0.056799
86                                                              0.064436
87                                                              0.072882
88                                                              0.082137
89                                                              0.092172
90                                                              0.102919
91                                                              0.114344
92                                                              0.126605
93                                                              0.139936
94                                                              0.154844
95                                                              0.171902
96                                                              0.187210
97                                                              0.204659
98                                                              0.222921
99                                                              0.241884
100                                                             0.261476
101                                                             0.281536
102                                                             0.301847
103                                                             0.322371
104                                                             0.342940
105                                                             0.361261
106                                                             0.372886
107                                                             0.381098
108                                                             0.383358
109                                                             0.385709
110                                                             0.388092
111                                                             0.390353
112                                                             0.392822
113                                                             0.395188
114                                                             0.397567
115                                                             0.400000
116                                                             0.400000
117                                                             0.400000
118                                                             0.400000
119                                                             0.400000
120                                                             0.400000
------------------------------------------------------------------------

    (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 Sec.  1.401(a)(9)-9, as set 
forth in 26 CFR part 1 revised as of April 1, 2020 (formerly applicable 
Sec.  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 Sec.  
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 Sec.  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.

Sunita Lough,
Deputy Commissioner for Services and Enforcement.
    Approved: October 19, 2020.
David J. Kautter,
Assistant Secretary of the Treasury (Tax Policy).
[FR Doc. 2020-24723 Filed 11-5-20; 4:15 pm]
BILLING CODE 4830-01-P