Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions, 72472-72503 [2020-24723]
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[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 ----------------------------------------------------------------------- Internal Revenue Service ----------------------------------------------------------------------- 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]] ----------------------------------------------------------------------- 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. ----------------------------------------------------------------------- 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. --------------------------------------------------------------------------- \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). --------------------------------------------------------------------------- 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). --------------------------------------------------------------------------- \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)). --------------------------------------------------------------------------- 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). --------------------------------------------------------------------------- \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. --------------------------------------------------------------------------- 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
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