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

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§ 1.401(a)(9)-9 Life expectancy and distribution period tables.
Q-1. What is the life expectancy for an individual for purposes of determining required minimum distributions under section 401(a)(9)?
A-1 The following table, referred to as the Single Life Table, is used for determining the life expectancy of an individual:
Single Life Table
Age Lifeexpectancy
0 82.4
1 81.6
2 80.6
3 79.7
4 78.7
5 77.7
6 76.7
7 75.8
8 74.8
9 73.8
10 72.8
11 71.8
12 70.8
13 69.9
14 68.9
15 67.9
16 66.9
17 66.0
18 65.0
19 64.0
20 63.0
21 62.1
22 61.1
23 60.1
24 59.1
25 58.2
26 57.2
27 56.2
28 55.3
29 54.3
30 53.3
31 52.4
32 51.4
33 50.4
34 49.4
35 48.5
36 47.5
37 46.5
38 45.6
39 44.6
40 43.6
41 42.7
42 41.7
43 40.7
44 39.8
45 38.8
46 37.9
47 37.0
48 36.0
49 35.1
50 34.2
51 33.3
52 32.3
53 31.4
54 30.5
55 29.6
56 28.7
57 27.9
58 27.0
59 26.1
60 25.2
61 24.4
62 23.5
63 22.7
64 21.8
65 21.0
66 20.2
67 19.4
68 18.6
69 17.8
70 17.0
71 16.3
72 15.5
73 14.8
74 14.1
75 13.4
76 12.7
77 12.1
78 11.4
79 10.8
80 10.2
81 9.7
82 9.1
83 8.6
84 8.1
85 7.6
86 7.1
87 6.7
88 6.3
89 5.9
90 5.5
91 5.2
92 4.9
93 4.6
94 4.3
95 4.1
96 3.8
97 3.6
98 3.4
99 3.1
100 2.9
101 2.7
102 2.5
103 2.3
104 2.1
105 1.9
106 1.7
107 1.5
108 1.4
109 1.2
110 1.1
111 1.0
Q-2. What is the applicable distribution period for an individual account for purposes of determining required minimum distributions during an employee's lifetime under section 401(a)(9)?
A-2. Table for determining distribution period. The following table, referred to as the Uniform Lifetime Table, is used for determining the distribution period for lifetime distributions to an employee in situations in which the employee's spouse is either not the sole designated beneficiary or is the sole designated beneficiary but is not more than 10 years younger than the employee.
Uniform Lifetime Table
Age of employee Distributionperiod
70 27.4
71 26.5
72 25.6
73 24.7
74 23.8
75 22.9
76 22.0
77 21.2
78 20.3
79 19.5
80 18.7
81 17.9
82 17.1
83 16.3
84 15.5
85 14.8
86 14.1
87 13.4
88 12.7
89 12.0
90 11.4
91 10.8
92 10.2
93 9.6
94 9.1
95 8.6
96 8.1
97 7.6
98 7.1
99 6.7
100 6.3
101 5.9
102 5.5
103 5.2
104 4.9
105 4.5
106 4.2
107 3.9
108 3.7
109 3.4
110 3.1
111 2.9
112 2.6
113 2.4
114 2.1
115 1.9
Q-3. What is the joint life and last survivor expectancy of an individual and beneficiary for purposes of determining required minimum distributions under section 401(a)(9)?
A-3. 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:
Joint and Last Survivor Table
Ages 0 1 2 3 4 5 6 7 8 9
0 90.0 89.5 89.0 88.6 88.2 87.8 87.4 87.1 86.8 86.5
1 89.5 89.0 88.5 88.1 87.6 87.2 86.8 86.5 86.1 85.8
2 89.0 88.5 88.0 87.5 87.1 86.6 86.2 85.8 85.5 85.1
3 88.6 88.1 87.5 87.0 86.5 86.1 85.6 85.2 84.8 84.5
4 88.2 87.6 87.1 86.5 86.0 85.5 85.1 84.6 84.2 83.8
5 87.8 87.2 86.6 86.1 85.5 85.0 84.5 84.1 83.6 83.2
6 87.4 86.8 86.2 85.6 85.1 84.5 84.0 83.5 83.1 82.6
7 87.1 86.5 85.8 85.2 84.6 84.1 83.5 83.0 82.5 82.1
8 86.8 86.1 85.5 84.8 84.2 83.6 83.1 82.5 82.0 81.6
9 86.5 85.8 85.1 84.5 83.8 83.2 82.6 82.1 81.6 81.0
10 86.2 85.5 84.8 84.1 83.5 82.8 82.2 81.6 81.1 80.6
11 85.9 85.2 84.5 83.8 83.1 82.5 81.8 81.2 80.7 80.1
12 85.7 84.9 84.2 83.5 82.8 82.1 81.5 80.8 80.2 79.7
13 85.4 84.7 84.0 83.2 82.5 81.8 81.1 80.5 79.9 79.2
14 85.2 84.5 83.7 83.0 82.2 81.5 80.8 80.1 79.5 78.9
15 85.0 84.3 83.5 82.7 82.0 81.2 80.5 79.8 79.1 78.5
16 84.9 84.1 83.3 82.5 81.7 81.0 80.2 79.5 78.8 78.1
17 84.7 83.9 83.1 82.3 81.5 80.7 80.0 79.2 78.5 77.8
18 84.5 83.7 82.9 82.1 81.3 80.5 79.7 79.0 78.2 77.5
19 84.4 83.6 82.7 81.9 81.1 80.3 79.5 78.7 78.0 77.3
20 84.3 83.4 82.6 81.8 80.9 80.1 79.3 78.5 77.7 77.0
21 84.1 83.3 82.4 81.6 80.8 79.9 79.1 78.3 77.5 76.8
22 84.0 83.2 82.3 81.5 80.6 79.8 78.9 78.1 77.3 76.5
23 83.9 83.1 82.2 81.3 80.5 79.6 78.8 77.9 77.1 76.3
24 83.8 83.0 82.1 81.2 80.3 79.5 78.6 77.8 76.9 76.1
25 83.7 82.9 82.0 81.1 80.2 79.3 78.5 77.6 76.8 75.9
26 83.6 82.8 81.9 81.0 80.1 79.2 78.3 77.5 76.6 75.8
27 83.6 82.7 81.8 80.9 80.0 79.1 78.2 77.4 76.5 75.6
28 83.5 82.6 81.7 80.8 79.9 79.0 78.1 77.2 76.4 75.5
29 83.4 82.6 81.6 80.7 79.8 78.9 78.0 77.1 76.2 75.4
30 83.4 82.5 81.6 80.7 79.7 78.8 77.9 77.0 76.1 75.2
31 83.3 82.4 81.5 80.6 79.7 78.8 77.8 76.9 76.0 75.1
32 83.3 82.4 81.5 80.5 79.6 78.7 77.8 76.8 75.9 75.0
33 83.2 82.3 81.4 80.5 79.5 78.6 77.7 76.8 75.9 74.9
34 83.2 82.3 81.3 80.4 79.5 78.5 77.6 76.7 75.8 74.9
35 83.1 82.2 81.3 80.4 79.4 78.5 77.6 76.6 75.7 74.8
36 83.1 82.2 81.3 80.3 79.4 78.4 77.5 76.6 75.6 74.7
37 83.0 82.2 81.2 80.3 79.3 78.4 77.4 76.5 75.6 74.6
38 83.0 82.1 81.2 80.2 79.3 78.3 77.4 76.4 75.5 74.6
39 83.0 82.1 81.1 80.2 79.2 78.3 77.3 76.4 75.5 74.5
40 82.9 82.1 81.1 80.2 79.2 78.3 77.3 76.4 75.4 74.5
41 82.9 82.0 81.1 80.1 79.2 78.2 77.3 76.3 75.4 74.4
42 82.9 82.0 81.1 80.1 79.1 78.2 77.2 76.3 75.3 74.4
43 82.9 82.0 81.0 80.1 79.1 78.2 77.2 76.2 75.3 74.3
44 82.8 81.9 81.0 80.0 79.1 78.1 77.2 76.2 75.2 74.3
45 82.8 81.9 81.0 80.0 79.1 78.1 77.1 76.2 75.2 74.3
46 82.8 81.9 81.0 80.0 79.0 78.1 77.1 76.1 75.2 74.2
47 82.8 81.9 80.9 80.0 79.0 78.0 77.1 76.1 75.2 74.2
48 82.8 81.9 80.9 80.0 79.0 78.0 77.1 76.1 75.1 74.2
49 82.7 81.8 80.9 79.9 79.0 78.0 77.0 76.1 75.1 74.1
50 82.7 81.8 80.9 79.9 79.0 78.0 77.0 76.0 75.1 74.1
51 82.7 81.8 80.9 79.9 78.9 78.0 77.0 76.0 75.1 74.1
52 82.7 81.8 80.9 79.9 78.9 78.0 77.0 76.0 75.0 74.1
53 82.7 81.8 80.8 79.9 78.9 77.9 77.0 76.0 75.0 74.0
54 82.7 81.8 80.8 79.9 78.9 77.9 76.9 76.0 75.0 74.0
55 82.6 81.8 80.8 79.8 78.9 77.9 76.9 76.0 75.0 74.0
56 82.6 81.7 80.8 79.8 78.9 77.9 76.9 75.9 75.0 74.0
57 82.6 81.7 80.8 79.8 78.9 77.9 76.9 75.9 75.0 74.0
58 82.6 81.7 80.8 79.8 78.8 77.9 76.9 75.9 74.9 74.0
59 82.6 81.7 80.8 79.8 78.8 77.9 76.9 75.9 74.9 74.0
60 82.6 81.7 80.8 79.8 78.8 77.8 76.9 75.9 74.9 73.9
61 82.6 81.7 80.8 79.8 78.8 77.8 76.9 75.9 74.9 73.9
62 82.6 81.7 80.7 79.8 78.8 77.8 76.9 75.9 74.9 73.9
63 82.6 81.7 80.7 79.8 78.8 77.8 76.8 75.9 74.9 73.9
64 82.5 81.7 80.7 79.8 78.8 77.8 76.8 75.9 74.9 73.9
65 82.5 81.7 80.7 79.8 78.8 77.8 76.8 75.8 74.9 73.9
66 82.5 81.7 80.7 79.7 78.8 77.8 76.8 75.8 74.9 73.9
67 82.5 81.7 80.7 79.7 78.8 77.8 76.8 75.8 74.9 73.9
68 82.5 81.6 80.7 79.7 78.8 77.8 76.8 75.8 74.8 73.9
69 82.5 81.6 80.7 79.7 78.8 77.8 76.8 75.8 74.8 73.9
70 82.5 81.6 80.7 79.7 78.8 77.8 76.8 75.8 74.8 73.9
71 82.5 81.6 80.7 79.7 78.7 77.8 76.8 75.8 74.8 73.8
72 82.5 81.6 80.7 79.7 78.7 77.8 76.8 75.8 74.8 73.8
73 82.5 81.6 80.7 79.7 78.7 77.8 76.8 75.8 74.8 73.8
74 82.5 81.6 80.7 79.7 78.7 77.8 76.8 75.8 74.8 73.8
75 82.5 81.6 80.7 79.7 78.7 77.8 76.8 75.8 74.8 73.8
76 82.5 81.6 80.7 79.7 78.7 77.8 76.8 75.8 74.8 73.8
77 82.5 81.6 80.7 79.7 78.7 77.7 76.8 75.8 74.8 73.8
78 82.5 81.6 80.7 79.7 78.7 77.7 76.8 75.8 74.8 73.8
79 82.5 81.6 80.7 79.7 78.7 77.7 76.8 75.8 74.8 73.8
80 82.5 81.6 80.7 79.7 78.7 77.7 76.8 75.8 74.8 73.8
81 82.4 81.6 80.7 79.7 78.7 77.7 76.8 75.8 74.8 73.8
82 82.4 81.6 80.7 79.7 78.7 77.7 76.8 75.8 74.8 73.8
83 82.4 81.6 80.7 79.7 78.7 77.7 76.8 75.8 74.8 73.8
84 82.4 81.6 80.7 79.7 78.7 77.7 76.8 75.8 74.8 73.8
85 82.4 81.6 80.6 79.7 78.7 77.7 76.8 75.8 74.8 73.8
86 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8
87 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8
88 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8
89 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8
90 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8
91 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8
92 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8
93 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8
94 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8
95 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8
96 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8
97 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8
98 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8
99 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8
100 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8
101 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8
102 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8
103 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8
104 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8
105 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8
106 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8
107 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8
108 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8
109 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8
110 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8
111 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8
112 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8
113 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8
114 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8
115 82.4 81.6 80.6 79.7 78.7 77.7 76.7 75.8 74.8 73.8
Ages 10 11 12 13 14 15 16 17 18 19
10 80.0 79.6 79.1 78.7 78.2 77.9 77.5 77.2 76.8 76.5
11 79.6 79.0 78.6 78.1 77.7 77.3 76.9 76.5 76.2 75.8
12 79.1 78.6 78.1 77.6 77.1 76.7 76.3 75.9 75.5 75.2
13 78.7 78.1 77.6 77.1 76.6 76.1 75.7 75.3 74.9 74.5
14 78.2 77.7 77.1 76.6 76.1 75.6 75.1 74.7 74.3 73.9
15 77.9 77.3 76.7 76.1 75.6 75.1 74.6 74.1 73.7 73.3
16 77.5 76.9 76.3 75.7 75.1 74.6 74.1 73.6 73.1 72.7
17 77.2 76.5 75.9 75.3 74.7 74.1 73.6 73.1 72.6 72.1
18 76.8 76.2 75.5 74.9 74.3 73.7 73.1 72.6 72.1 71.6
19 76.5 75.8 75.2 74.5 73.9 73.3 72.7 72.1 71.6 71.1
20 76.3 75.5 74.8 74.2 73.5 72.9 72.3 71.7 71.1 70.6
21 76.0 75.3 74.5 73.8 73.2 72.5 71.9 71.3 70.7 70.1
22 75.8 75.0 74.3 73.5 72.9 72.2 71.5 70.9 70.3 69.7
23 75.5 74.8 74.0 73.3 72.6 71.9 71.2 70.5 69.9 69.3
24 75.3 74.5 73.8 73.0 72.3 71.6 70.9 70.2 69.5 68.9
25 75.1 74.3 73.5 72.8 72.0 71.3 70.6 69.9 69.2 68.5
26 75.0 74.1 73.3 72.5 71.8 71.0 70.3 69.6 68.9 68.2
27 74.8 74.0 73.1 72.3 71.6 70.8 70.0 69.3 68.6 67.9
28 74.6 73.8 73.0 72.2 71.3 70.6 69.8 69.0 68.3 67.6
29 74.5 73.6 72.8 72.0 71.2 70.4 69.6 68.8 68.0 67.3
30 74.4 73.5 72.7 71.8 71.0 70.2 69.4 68.6 67.8 67.1
31 74.3 73.4 72.5 71.7 70.8 70.0 69.2 68.4 67.6 66.8
32 74.1 73.3 72.4 71.5 70.7 69.8 69.0 68.2 67.4 66.6
33 74.0 73.2 72.3 71.4 70.5 69.7 68.8 68.0 67.2 66.4
34 73.9 73.0 72.2 71.3 70.4 69.5 68.7 67.8 67.0 66.2
35 73.9 73.0 72.1 71.2 70.3 69.4 68.5 67.7 66.8 66.0
36 73.8 72.9 72.0 71.1 70.2 69.3 68.4 67.6 66.7 65.9
37 73.7 72.8 71.9 71.0 70.1 69.2 68.3 67.4 66.6 65.7
38 73.6 72.7 71.8 70.9 70.0 69.1 68.2 67.3 66.4 65.6
39 73.6 72.7 71.7 70.8 69.9 69.0 68.1 67.2 66.3 65.4
40 73.5 72.6 71.7 70.7 69.8 68.9 68.0 67.1 66.2 65.3
41 73.5 72.5 71.6 70.7 69.7 68.8 67.9 67.0 66.1 65.2
42 73.4 72.5 71.5 70.6 69.7 68.8 67.8 66.9 66.0 65.1
43 73.4 72.4 71.5 70.6 69.6 68.7 67.8 66.8 65.9 65.0
44 73.3 72.4 71.4 70.5 69.6 68.6 67.7 66.8 65.9 64.9
45 73.3 72.3 71.4 70.5 69.5 68.6 67.6 66.7 65.8 64.9
46 73.3 72.3 71.4 70.4 69.5 68.5 67.6 66.6 65.7 64.8
47 73.2 72.3 71.3 70.4 69.4 68.5 67.5 66.6 65.7 64.7
48 73.2 72.2 71.3 70.3 69.4 68.4 67.5 66.5 65.6 64.7
49 73.2 72.2 71.2 70.3 69.3 68.4 67.4 66.5 65.6 64.6
50 73.1 72.2 71.2 70.3 69.3 68.4 67.4 66.5 65.5 64.6
51 73.1 72.2 71.2 70.2 69.3 68.3 67.4 66.4 65.5 64.5
52 73.1 72.1 71.2 70.2 69.2 68.3 67.3 66.4 65.4 64.5
53 73.1 72.1 71.1 70.2 69.2 68.3 67.3 66.3 65.4 64.4
54 73.1 72.1 71.1 70.2 69.2 68.2 67.3 66.3 65.4 64.4
55 73.0 72.1 71.1 70.1 69.2 68.2 67.2 66.3 65.3 64.4
56 73.0 72.1 71.1 70.1 69.1 68.2 67.2 66.3 65.3 64.3
57 73.0 72.0 71.1 70.1 69.1 68.2 67.2 66.2 65.3 64.3
58 73.0 72.0 71.0 70.1 69.1 68.1 67.2 66.2 65.2 64.3
59 73.0 72.0 71.0 70.1 69.1 68.1 67.2 66.2 65.2 64.3
60 73.0 72.0 71.0 70.0 69.1 68.1 67.1 66.2 65.2 64.2
61 73.0 72.0 71.0 70.0 69.1 68.1 67.1 66.2 65.2 64.2
62 72.9 72.0 71.0 70.0 69.0 68.1 67.1 66.1 65.2 64.2
63 72.9 72.0 71.0 70.0 69.0 68.1 67.1 66.1 65.2 64.2
64 72.9 71.9 71.0 70.0 69.0 68.0 67.1 66.1 65.1 64.2
65 72.9 71.9 71.0 70.0 69.0 68.0 67.1 66.1 65.1 64.2
66 72.9 71.9 70.9 70.0 69.0 68.0 67.1 66.1 65.1 64.1
67 72.9 71.9 70.9 70.0 69.0 68.0 67.0 66.1 65.1 64.1
68 72.9 71.9 70.9 70.0 69.0 68.0 67.0 66.1 65.1 64.1
69 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.1 65.1 64.1
70 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.0 65.1 64.1
71 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.0 65.1 64.1
72 72.9 71.9 70.9 69.9 69.0 68.0 67.0 66.0 65.1 64.1
73 72.9 71.9 70.9 69.9 68.9 68.0 67.0 66.0 65.0 64.1
74 72.9 71.9 70.9 69.9 68.9 68.0 67.0 66.0 65.0 64.1
75 72.8 71.9 70.9 69.9 68.9 68.0 67.0 66.0 65.0 64.1
76 72.8 71.9 70.9 69.9 68.9 68.0 67.0 66.0 65.0 64.1
77 72.8 71.9 70.9 69.9 68.9 68.0 67.0 66.0 65.0 64.1
78 72.8 71.9 70.9 69.9 68.9 67.9 67.0 66.0 65.0 64.0
79 72.8 71.9 70.9 69.9 68.9 67.9 67.0 66.0 65.0 64.0
80 72.8 71.9 70.9 69.9 68.9 67.9 67.0 66.0 65.0 64.0
81 72.8 71.8 70.9 69.9 68.9 67.9 67.0 66.0 65.0 64.0
82 72.8 71.8 70.9 69.9 68.9 67.9 67.0 66.0 65.0 64.0
83 72.8 71.8 70.9 69.9 68.9 67.9 67.0 66.0 65.0 64.0
84 72.8 71.8 70.9 69.9 68.9 67.9 67.0 66.0 65.0 64.0
85 72.8 71.8 70.9 69.9 68.9 67.9 66.9 66.0 65.0 64.0
86 72.8 71.8 70.9 69.9 68.9 67.9 66.9 66.0 65.0 64.0
87 72.8 71.8 70.9 69.9 68.9 67.9 66.9 66.0 65.0 64.0
88 72.8 71.8 70.9 69.9 68.9 67.9 66.9 66.0 65.0 64.0
89 72.8 71.8 70.9 69.9 68.9 67.9 66.9 66.0 65.0 64.0
90 72.8 71.8 70.9 69.9 68.9 67.9 66.9 66.0 65.0 64.0
91 72.8 71.8 70.9 69.9 68.9 67.9 66.9 66.0 65.0 64.0
92 72.8 71.8 70.9 69.9 68.9 67.9 66.9 66.0 65.0 64.0
93 72.8 71.8 70.9 69.9 68.9 67.9 66.9 66.0 65.0 64.0
94 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0
95 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0
96 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0
97 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0
98 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0
99 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0
100 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0
101 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0
102 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0
103 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0
104 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0
105 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0
106 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0
107 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0
108 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0
109 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0
110 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0
111 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0
112 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0
113 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0
114 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0
115 72.8 71.8 70.8 69.9 68.9 67.9 66.9 66.0 65.0 64.0
Ages 20 21 22 23 24 25 26 27 28 29
20 70.1 69.6 69.1 68.7 68.3 67.9 67.5 67.2 66.9 66.6
21 69.6 69.1 68.6 68.2 67.7 67.3 66.9 66.6 66.2 65.9
22 69.1 68.6 68.1 67.6 67.2 66.7 66.3 65.9 65.6 65.2
23 68.7 68.2 67.9 67.1 66.6 66.2 65.7 65.3 64.9 64.6
24 68.3 67.7 67.2 66.6 66.1 65.6 65.2 64.7 64.3 63.9
25 67.9 67.3 66.7 66.2 65.6 65.1 64.6 64.2 63.7 63.3
26 67.5 66.9 66.3 65.7 65.2 64.6 64.1 63.6 63.2 62.8
27 67.2 66.6 65.9 65.3 64.7 64.2 63.6 63.1 62.7 62.2
28 66.9 66.2 65.6 64.9 64.3 63.7 63.2 62.7 62.1 61.7
29 66.6 65.9 65.2 64.6 63.9 63.3 62.8 62.2 61.7 61.2
30 66.3 65.6 64.9 64.2 63.6 62.9 62.3 61.8 61.2 60.7
31 66.1 65.3 64.6 63.9 63.2 62.6 62.0 61.4 60.8 60.2
32 65.8 65.1 64.3 63.6 62.9 62.2 61.6 61.0 60.4 59.8
33 65.6 64.8 64.1 63.3 62.6 61.9 61.3 60.6 60.0 59.4
34 65.4 64.6 63.8 63.1 62.3 61.6 60.9 60.3 59.6 59.0
35 65.2 64.4 63.6 62.8 62.1 61.4 60.6 59.9 59.3 58.6
36 65.0 64.2 63.4 62.6 61.9 61.1 60.4 59.6 69.0 58.3
37 64.9 64.0 63.2 62.4 61.6 60.9 60.1 59.4 58.7 58.0
38 64.7 63.9 63.0 62.2 61.4 60.6 59.9 59.1 58.4 57.7
39 64.6 63.7 62.9 62.1 61.2 60.4 59.6 58.9 58.1 57.4
40 64.4 63.6 62.7 61.9 61.1 60.2 59.4 58.7 57.9 57.1
41 64.3 63.5 62.6 61.7 60.9 60.1 59.3 58.5 57.7 56.9
42 64.2 63.3 62.5 61.6 60.8 59.9 59.1 58.3 57.5 56.7
43 64.1 63.2 62.4 61.5 60.6 59.8 58.9 58.1 57.3 56.5
44 64.0 63.1 62.2 61.4 60.5 59.6 58.8 57.9 57.1 56.3
45 64.0 63.0 62.2 61.3 60.4 59.5 58.6 57.8 56.9 56.1
46 63.9 63.0 62.1 61.2 60.3 59.4 58.5 57.7 56.8 56.0
47 63.8 62.9 62.0 61.1 60.2 59.3 58.4 57.5 56.7 55.8
48 63.7 62.8 61.9 61.0 60.1 59.2 58.3 57.4 56.5 55.7
49 63.7 62.8 61.8 60.9 60.0 59.1 58.2 57.3 56.4 55.6
50 63.6 62.7 61.8 60.8 59.9 59.0 58.1 57.2 56.3 55.4
51 63.6 62.6 61.7 60.8 59.9 58.9 58.0 57.1 56.2 55.3
52 63.5 62.6 61.7 60.7 59.8 58.9 58.0 57.1 56.1 55.2
53 63.5 62.5 61.6 60.7 59.7 58.8 57.9 57.0 56.1 55.2
54 63.5 62.5 61.6 60.6 59.7 58.8 57.8 56.9 56.0 55.1
55 63.4 62.5 61.5 60.6 59.6 58.7 57.8 56.8 55.9 55.0
56 63.4 62.4 61.5 60.5 59.6 58.7 57.7 56.8 55.9 54.9
57 63.4 62.4 61.5 60.5 59.6 58.6 57.7 56.7 55.8 54.9
58 63.3 62.4 61.4 60.5 59.5 58.6 57.6 56.7 55.8 54.8
59 63.3 62.3 61.4 60.4 59.5 58.5 57.6 56.7 55.7 54.8
60 63.3 62.3 61.4 60.4 59.5 58.5 57.6 56.6 55.7 54.7
61 63.3 62.3 61.3 60.4 59.4 58.5 57.5 56.6 55.6 54.7
62 63.2 62.3 61.3 60.4 59.4 58.4 57.5 56.5 55.6 54.7
63 63.2 62.3 61.3 60.3 59.4 58.4 57.4 56.5 55.6 54.6
64 63.2 62.2 61.3 60.3 59.4 58.4 57.4 56.5 55.5 54.6
65 63.2 62.2 61.3 60.3 59.3 58.4 57.4 56.5 55.5 54.6
66 63.2 62.2 61.2 60.3 59.3 58.4 57.4 56.4 55.5 54.5
67 63.2 62.2 61.2 60.3 59.3 58.3 57.4 56.4 55.5 54.5
68 63.1 62.2 61.2 60.2 59.3 58.3 57.4 56.4 55.4 54.5
69 63.1 62.2 61.2 60.2 59.3 58.3 57.3 56.4 55.4 54.5
70 63.1 62.2 61.2 60.2 59.3 58.3 57.3 56.4 55.4 54.4
71 63.1 62.1 61.2 60.2 59.2 58.3 57.3 56.4 55.4 54.4
72 63.1 62.1 61.2 60.2 59.2 58.3 57.3 56.3 55.4 54.4
73 63.1 62.1 61.2 60.2 59.2 58.3 57.3 56.3 55.4 54.4
74 63.1 62.1 61.2 60.2 59.2 58.2 57.3 56.3 55.4 54.4
75 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4
76 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4
77 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4
78 63.1 62.1 61.1 60.2 59.2 58.2 57.3 56.3 55.3 54.4
79 63.1 62.1 61.1 60.2 59.2 58.2 57.2 56.3 55.3 54.3
80 63.1 62.1 61.1 60.1 59.2 58.2 57.2 56.3 55.3 54.3
81 63.1 62.1 61.1 60.1 59.2 58.2 57.2 56.3 55.3 54.3
82 63.1 62.1 61.1 60.1 59.2 58.2 57.2 56.3 55.3 54.3
83 63.1 62.1 61.1 60.1 59.2 58.2 57.2 56.3 55.3 54.3
84 63.0 62.1 61.1 60.1 59.2 58.2 57.2 56.3 55.3 54.3
85 63.0 62.1 61.1 60.1 59.2 58.2 57.2 56.3 55.3 54.3
86 63.0 62.1 61.1 60.1 59.2 58.2 57.2 56.2 55.3 54.3
87 63.0 62.1 61.1 60.1 59.2 58.2 57.2 56.2 55.3 54.3
88 63.0 62.1 61.1 60.1 59.2 58.2 57.2 56.2 55.3 54.3
89 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
90 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
91 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
92 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
93 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
94 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
95 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
96 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
97 60.3 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
98 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
99 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
100 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
101 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
102 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
103 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
104 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
105 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
106 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
107 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
108 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
109 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
110 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
111 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
112 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
113 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
114 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
115 63.0 62.1 61.1 60.1 59.1 58.2 57.2 56.2 55.3 54.3
Ages 30 31 32 33 34 35 36 37 38 39
30 60.2 59.7 59.2 58.8 58.4 58.0 57.6 57.3 57.0 56.7
31 59.7 59.2 58.7 58.2 57.8 57.4 57.0 56.6 56.3 56.0
32 59.2 58.7 58.2 57.7 57.2 56.8 56.4 56.0 55.6 55.3
33 58.8 58.2 57.7 57.2 56.7 56.2 55.8 55.4 55.0 54.7
34 58.4 57.8 57.2 56.7 56.2 55.7 55.3 54.8 54.4 54.0
35 58.0 57.4 56.8 56.2 55.7 55.2 54.7 54.3 53.8 53.4
36 57.6 57.0 56.4 55.8 55.3 54.7 54.2 53.7 53.3 52.8
37 57.3 56.6 56.0 55.4 54.8 54.3 53.7 53.2 52.7 52.3
38 57.0 56.3 55.6 55.0 54.4 53.8 53.3 52.7 52.2 51.7
39 56.7 56.0 55.3 54.7 54.0 53.4 52.8 52.3 51.7 51.2
40 56.4 55.7 55.0 54.3 53.7 53.0 52.4 51.8 51.3 50.8
41 56.1 55.4 54.7 54.0 53.3 52.7 52.0 51.4 50.9 50.3
42 55.9 55.2 54.4 53.7 53.0 52.3 51.7 51.1 50.4 49.9
43 55.7 54.9 54.2 53.4 52.7 52.0 51.3 50.7 50.1 49.5
44 55.5 54.7 53.9 53.2 52.4 51.7 51.0 50.4 49.7 49.1
45 55.3 54.5 53.7 52.9 52.2 51.5 50.7 50.0 49.4 48.7
46 55.1 54.3 53.5 52.7 52.0 51.2 50.5 49.8 49.1 48.4
47 55.0 54.1 53.3 52.5 51.7 51.0 50.2 49.5 48.8 48.1
48 54.8 54.0 53.2 52.3 51.5 50.8 50.0 49.2 48.5 47.8
49 54.7 53.8 53.0 52.2 51.4 50.6 49.8 49.0 48.2 47.5
50 54.6 53.7 52.9 52.0 51.2 50.4 49.6 48.8 48.0 47.3
51 54.5 53.6 52.7 51.9 51.0 50.2 49.4 48.6 47.8 47.0
52 54.4 53.5 52.6 51.7 50.9 50.0 49.2 48.4 47.6 46.8
53 54.3 53.4 52.5 51.6 50.8 49.9 49.1 48.2 47.4 46.6
54 54.2 53.3 52.4 51.5 50.6 49.8 48.9 48.1 47.2 46.4
55 54.1 53.2 52.3 51.4 50.5 49.7 48.8 47.9 47.1 46.3
56 54.0 53.1 52.2 51.3 50.4 49.5 48.7 47.8 47.0 46.1
57 54.0 53.0 52.1 51.2 50.3 49.4 48.6 47.7 46.8 46.0
58 53.9 53.0 52.1 51.2 50.3 49.4 48.5 47.6 46.7 45.8
59 53.8 52.9 52.0 51.1 50.2 49.3 48.4 47.5 46.6 45.7
60 53.8 52.9 51.9 51.0 50.1 49.2 48.3 47.4 46.5 45.6
61 53.8 52.8 51.9 51.0 50.0 49.1 48.2 47.3 46.4 45.5
62 53.7 52.8 51.8 50.9 50.0 49.1 48.1 47.2 46.3 45.4
63 53.7 52.7 51.8 50.9 49.9 49.0 48.1 47.2 46.3 45.3
64 53.6 52.7 51.8 50.8 49.9 48.9 48.0 47.1 46.2 45.3
65 53.6 52.7 51.7 50.8 49.8 48.9 48.0 47.0 46.1 45.2
66 53.6 52.6 51.7 50.7 49.8 48.9 47.9 47.0 46.1 45.1
67 53.6 52.6 51.7 50.7 49.8 48.8 47.9 46.9 46.0 45.1
68 53.5 52.6 51.6 50.7 49.7 48.8 47.8 46.9 46.0 45.0
69 53.5 52.6 51.6 50.6 49.7 48.7 47.8 46.9 45.9 45.0
70 53.5 52.5 51.6 50.6 49.7 48.7 47.8 46.8 45.9 44.9
71 53.5 52.5 51.6 50.6 49.6 48.7 47.7 46.8 45.9 44.9
72 53.5 52.5 51.5 50.6 49.6 48.7 47.7 46.8 45.8 44.9
73 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7 45.8 44.8
74 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 45.8 44.8
75 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 45.7 44.8
76 53.4 52.4 51.5 50.5 49.6 48.6 47.6 46.7 45.7 44.8
77 53.4 52.4 51.5 50.5 49.5 48.6 47.6 46.7 45.7 44.8
78 53.4 52.4 51.5 50.5 49.5 48.6 47.6 46.6 45.7 44.7
79 53.4 52.4 51.5 50.5 49.5 48.6 47.6 46.6 45.7 44.7
80 53.4 52.4 51.4 50.5 49.5 48.5 47.6 46.6 45.7 44.7
81 53.4 52.4 51.4 50.5 49.5 48.5 47.6 46.6 45.7 44.7
82 53.4 52.4 51.4 50.5 49.5 48.5 47.6 46.6 45.6 44.7
83 53.4 52.4 51.4 50.5 49.5 48.5 47.6 46.6 45.6 44.7
84 53.4 52.4 51.4 50.5 49.5 48.5 47.6 46.6 45.6 44.7
85 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.7
86 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.6
87 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.6
88 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.6
89 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.6
90 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.6
91 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.6
92 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.6
93 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.6
94 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.6
95 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.5 45.6 44.6
96 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.5 45.6 44.6
97 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.5 45.6 44.6
98 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.5 45.6 44.6
99 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.5 45.6 44.6
100 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.5 45.6 44.6
101 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.5 45.6 44.6
102 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.5 45.6 44.6
103 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.5 45.6 44.6
104 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.5 45.6 44.6
105 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6
106 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6
107 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6
108 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6
109 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6
110 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6
111 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6
112 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6
113 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6
114 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6
115 53.3 52.4 51.4 50.4 49.4 48.5 47.5 46.5 45.6 44.6
Ages 40 41 42 43 44 45 46 47 48 49
40 50.2 49.8 49.3 48.9 48.5 48.1 47.7 47.4 47.1 46.8
41 49.8 49.3 48.8 48.3 47.9 47.5 47.1 46.7 46.4 46.1
42 49.3 48.8 48.3 47.8 47.3 46.9 46.5 46.1 45.8 45.4
43 48.9 48.3 47.8 47.3 46.8 46.3 45.9 45.5 45.1 44.8
44 48.5 47.9 47.3 46.8 46.3 45.8 45.4 44.9 44.5 44.2
45 48.1 47.5 46.9 46.3 45.8 45.3 44.8 44.4 44.0 43.6
46 47.7 47.1 46.5 45.9 45.4 44.8 44.3 43.9 43.4 43.0
47 47.4 46.7 46.1 45.5 44.9 44.4 43.9 43.4 42.9 42.4
48 47.1 46.4 45.8 45.1 44.5 44.0 43.4 42.9 42.4 41.9
49 46.8 46.1 45.4 44.8 44.2 43.6 43.0 42.4 41.9 41.4
50 46.5 45.8 45.1 44.4 43.8 43.2 42.6 42.0 41.5 40.9
51 46.3 45.5 44.8 44.1 43.5 42.8 42.2 41.6 41.0 40.5
52 46.0 45.3 44.6 43.8 43.2 42.5 41.8 41.2 40.6 40.1
53 45.8 45.1 44.3 43.6 42.9 42.2 41.5 40.9 40.3 39.7
54 45.6 44.8 44.1 43.3 42.6 41.9 41.2 40.5 39.9 39.3
55 45.5 44.7 43.9 43.1 42.4 41.6 40.9 40.2 39.6 38.9
56 45.3 44.5 43.7 42.9 42.1 41.4 40.7 40.0 39.3 38.6
57 45.1 44.3 43.5 42.7 41.9 41.2 40.4 39.7 39.0 38.3
58 45.0 44.2 43.3 42.5 41.7 40.9 40.2 39.4 38.7 38.0
59 44.9 44.0 43.2 42.4 41.5 40.7 40.0 39.2 38.5 37.8
60 44.7 43.9 43.0 42.2 41.4 40.6 39.8 39.0 38.2 37.5
61 44.6 43.8 42.9 42.1 41.2 40.4 39.6 38.8 38.0 37.3
62 44.5 43.7 42.8 41.9 41.1 40.3 39.4 38.6 37.8 37.1
63 44.5 43.6 42.7 41.8 41.0 40.1 39.3 38.5 37.7 36.9
64 44.4 43.5 42.6 41.7 40.8 40.0 39.2 38.3 37.5 36.7
65 44.3 43.4 42.5 41.6 40.7 39.9 39.0 38.2 37.4 36.6
66 44.2 43.3 42.4 41.5 40.6 39.8 38.9 38.1 37.2 36.4
67 44.2 43.3 42.3 41.4 40.6 39.7 38.8 38.0 37.1 36.3
68 44.1 43.2 42.3 41.4 40.5 39.6 38.7 37.9 37.0 36.2
69 44.1 43.1 42.2 41.3 40.4 39.5 38.6 37.8 36.9 36.0
70 44.0 43.1 42.2 41.3 40.3 39.4 38.6 37.7 36.8 35.9
71 44.0 43.0 42.1 41.2 40.3 39.4 38.5 37.6 36.7 35.9
72 43.9 43.0 42.1 41.1 40.2 39.3 38.4 37.5 36.6 35.8
73 43.9 43.0 42.0 41.1 40.2 39.3 38.4 37.5 36.6 35.7
74 43.9 42.9 42.0 41.1 40.1 39.2 38.3 37.4 36.5 35.6
75 43.8 42.9 42.0 41.0 40.1 39.2 38.3 37.4 36.5 35.6
76 43.8 42.9 41.9 41.0 40.1 39.1 38.2 37.3 36.4 35.5
77 43.8 42.9 41.9 41.0 40.0 39.1 38.2 37.3 36.4 35.5
78 43.8 42.8 41.9 40.9 40.0 39.1 38.2 37.2 36.3 35.4
79 43.8 42.8 41.9 40.9 40.0 39.1 38.1 37.2 36.3 35.4
80 43.7 42.8 41.8 40.9 40.0 39.0 38.1 37.2 36.3 35.4
81 43.7 42.8 41.8 40.9 39.9 39.0 38.1 37.2 36.2 35.3
82 43.7 42.8 41.8 40.9 39.9 39.0 38.1 37.1 36.2 35.3
83 43.7 42.8 41.8 40.9 39.9 39.0 38.0 37.1 36.2 35.3
84 43.7 42.7 41.8 40.8 39.9 39.0 38.0 37.1 36.2 35.3
85 43.7 42.7 41.8 40.8 39.9 38.9 38.0 37.1 36.2 35.2
86 43.7 42.7 41.8 40.8 39.9 38.9 38.0 37.1 36.1 35.2
87 43.7 42.7 41.8 40.8 39.9 38.9 38.0 37.0 36.1 35.2
88 43.7 42.7 41.8 40.8 39.9 38.9 38.0 37.0 36.1 35.2
89 43.7 42.7 41.7 40.8 39.8 38.9 38.0 37.0 36.1 35.2
90 43.7 42.7 41.7 40.8 39.8 38.9 38.0 37.0 36.1 35.2
91 43.7 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.1 35.2
92 43.7 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.1 35.1
93 43.7 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.1 35.1
94 43.7 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.1 35.1
95 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.1 35.1
96 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.1 35.1
97 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.1 35.1
98 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.0 35.1
99 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.0 35.1
100 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.0 35.1
101 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.0 35.1
102 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.0 35.1
103 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.0 35.1
104 43.6 42.7 41.7 40.8 39.8 38.8 37.9 37.0 36.0 35.1
105 43.6 42.7 41.7 40.8 39.8 38.8 37.9 37.0 36.0 35.1
106 43.6 42.7 41.7 40.8 39.8 38.8 37.9 37.0 36.0 35.1
107 43.6 42.7 41.7 40.8 39.8 38.8 37.9 37.0 36.0 35.1
108 43.6 42.7 41.7 40.8 39.8 38.8 37.9 37.0 36.0 35.1
109 43.6 42.7 41.7 40.7 39.8 38.8 37.9 37.0 36.0 35.1
110 43.6 42.7 41.7 40.7 39.8 38.8 37.9 37.0 36.0 35.1
111 43.6 42.7 41.7 40.7 39.8 38.8 37.9 37.0 36.0 35.1
112 43.6 42.7 41.7 40.7 39.8 38.8 37.9 37.0 36.0 35.1
113 43.6 42.7 41.7 40.7 39.8 38.8 37.9 37.0 36.0 35.1
114 43.6 42.7 41.7 40.7 39.8 38.8 37.9 37.0 36.0 35.1
115 43.6 42.7 41.7 40.7 39.8 38.8 37.9 37.0 36.0 35.1
Ages 50 51 52 53 54 55 56 57 58 59
50 40.4 40.0 39.5 39.1 38.7 38.3 38.0 37.6 37.3 37.1
51 40.0 39.5 39.0 38.5 38.1 37.7 37.4 37.0 36.7 36.4
52 39.5 39.0 38.5 38.0 37.6 37.2 36.8 36.4 36.0 35.7
53 39.1 38.5 38.0 37.5 37.1 36.6 36.2 35.8 35.4 35.1
54 38.7 38.1 37.6 37.1 36.6 36.1 35.7 35.2 34.8 34.5
55 38.3 37.7 37.2 36.6 36.1 35.6 35.1 34.7 34.3 33.9
56 38.0 37.4 36.8 36.2 35.7 35.1 34.7 34.2 33.7 33.3
57 37.6 37.0 36.4 35.8 35.2 34.7 34.2 33.7 33.2 32.8
58 37.3 36.7 36.0 35.4 34.8 34.3 33.7 33.2 32.8 32.3
59 37.1 36.4 35.7 35.1 34.5 33.9 33.3 32.8 32.3 31.8
60 36.8 36.1 35.4 34.8 34.1 33.5 32.9 32.4 31.9 31.3
61 36.6 35.8 35.1 34.5 33.8 33.2 32.6 32.0 31.4 30.9
62 36.3 35.6 34.9 34.2 33.5 32.9 32.2 31.6 31.1 30.5
63 36.1 35.4 34.6 33.9 33.2 32.6 31.9 31.3 30.7 30.1
64 35.9 35.2 34.4 33.7 33.0 32.3 31.6 31.0 30.4 29.8
65 35.8 35.0 34.2 33.5 32.7 32.0 31.4 30.7 30.0 29.4
66 35.6 34.8 34.0 33.3 32.5 31.8 31.1 30.4 29.8 29.1
67 35.5 34.7 33.9 33.1 32.3 31.6 30.9 30.2 29.5 28.8
68 35.3 34.5 33.7 32.9 32.1 31.4 30.7 29.9 29.2 28.6
69 35.2 34.4 33.6 32.8 32.0 31.2 30.5 29.7 29.0 28.3
70 35.1 34.3 33.4 32.6 31.8 31.1 30.3 29.5 28.8 28.1
71 35.0 34.2 33.3 32.5 31.7 30.9 30.1 29.4 28.6 27.9
72 34.9 34.1 33.2 32.4 31.6 30.8 30.0 29.2 28.4 27.7
73 34.8 34.0 33.1 32.3 31.5 30.6 29.8 29.1 28.3 27.5
74 34.8 33.9 33.0 32.2 31.4 30.5 29.7 28.9 28.1 27.4
75 34.7 33.8 33.0 32.1 31.3 30.4 29.6 28.8 28.0 27.2
76 34.6 33.8 32.9 32.0 31.2 30.3 29.5 28.7 27.9 27.1
77 34.6 33.7 32.8 32.0 31.1 30.3 29.4 28.6 27.8 27.0
78 34.5 33.6 32.8 31.9 31.0 30.2 29.3 28.5 27.7 26.9
79 34.5 33.6 32.7 31.8 31.0 30.1 29.3 28.4 27.6 26.8
80 34.5 33.6 32.7 31.8 30.9 30.1 29.2 28.4 27.5 26.7
81 34.4 33.5 32.6 31.8 30.9 30.0 29.2 28.3 27.5 26.6
82 34.4 33.5 32.6 31.7 30.8 30.0 29.1 28.3 27.4 26.6
83 34.4 33.5 32.6 31.7 30.8 29.9 29.1 28.2 27.4 26.5
84 34.3 33.4 32.5 31.7 30.8 29.9 29.0 28.2 27.3 26.5
85 34.3 33.4 32.5 31.6 30.7 29.9 29.0 28.1 27.3 26.4
86 34.3 33.4 32.5 31.6 30.7 29.8 29.0 28.1 27.2 26.4
87 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.1 27.2 26.4
88 34.3 33.4 32.5 31.6 30.7 29.8 28.9 28.0 27.2 26.3
89 34.3 33.3 32.4 31.5 30.7 29.8 28.9 28.0 27.2 26.3
90 34.2 33.3 32.4 31.5 30.6 29.8 28.9 28.0 27.1 26.3
91 34.2 33.3 32.4 31.5 30.6 29.7 28.9 28.0 27.1 26.3
92 34.2 33.3 32.4 31.5 30.6 29.7 28.8 28.0 27.1 26.2
93 34.2 33.3 32.4 31.5 30.6 29.7 28.8 28.0 27.1 26.2
94 34.2 33.3 32.4 31.5 30.6 29.7 28.8 27.9 27.1 26.2
95 34.2 33.3 32.4 31.5 30.6 29.7 28.8 27.9 27.1 26.2
96 34.2 33.3 32.4 31.5 30.6 29.7 28.8 27.9 27.0 26.2
97 34.2 33.3 32.4 31.5 30.6 29.7 28.8 27.9 27.0 26.2
98 34.2 33.3 32.4 31.5 30.6 29.7 28.8 27.9 27.0 26.2
99 34.2 33.3 32.4 31.5 30.6 29.7 28.8 27.9 27.0 26.2
100 34.2 33.3 32.4 31.5 30.6 29.7 28.8 27.9 27.0 26.1
101 34.2 33.3 32.4 31.5 30.6 29.7 28.8 27.9 27.0 26.1
102 34.2 33.3 32.4 31.4 30.5 29.7 28.8 27.9 27.0 26.1
103 34.2 33.3 32.4 31.4 30.5 29.7 28.8 27.9 27.0 26.1
104 34.2 33.3 32.4 31.4 30.5 29.6 28.8 27.9 27.0 26.1
105 34.2 33.3 32.3 31.4 30.5 29.6 28.8 27.9 27.0 26.1
106 34.2 33.3 32.3 31.4 30.5 29.6 28.8 27.9 27.0 26.1
107 34.2 33.3 32.3 31.4 30.5 29.6 28.8 27.9 27.0 26.1
108 34.2 33.3 32.3 31.4 30.5 29.6 28.8 27.9 27.0 26.1
109 34.2 33.3 32.3 31.4 30.5 29.6 28.7 27.9 27.0 26.1
110 34.2 33.3 32.3 31.4 30.5 29.6 28.7 27.9 27.0 26.1
111 34.2 33.3 32.3 31.4 30.5 29.6 28.7 27.9 27.0 26.1
112 34.2 33.3 32.3 31.4 30.5 29.6 28.7 27.9 27.0 26.1
113 34.2 33.3 32.3 31.4 30.5 29.6 28.7 27.9 27.0 26.1
114 34.2 33.3 32.3 31.4 30.5 29.6 28.7 27.9 27.0 26.1
115 34.2 33.3 32.3 31.4 30.5 29.6 28.7 27.9 27.0 26.1
Ages 60 61 62 63 64 65 66 67 68 69
60 30.9 30.4 30.0 29.6 29.2 28.8 28.5 28.2 27.9 27.6
61 30.4 29.9 29.5 29.0 28.6 28.3 27.9 27.6 27.3 27.0
62 30.0 29.5 29.0 28.5 28.1 27.7 27.3 27.0 26.7 26.4
63 29.6 29.0 28.5 28.1 27.6 27.2 26.8 26.4 26.1 25.7
64 29.2 28.6 28.1 27.6 27.1 26.7 26.3 25.9 25.5 25.2
65 28.8 28.3 27.7 27.2 26.7 26.2 25.8 25.4 25.0 24.6
66 28.5 27.9 27.3 26.8 26.3 25.8 25.3 24.9 24.5 24.1
67 28.2 27.6 27.0 26.4 25.9 25.4 24.9 24.4 24.0 23.6
68 27.9 27.3 26.7 26.1 25.5 25.0 24.5 24.0 23.5 23.1
69 27.6 27.0 26.4 25.7 25.2 24.6 24.1 23.6 23.1 22.6
70 27.4 26.7 26.1 25.4 24.8 24.3 23.7 23.2 22.7 22.2
71 27.2 26.5 25.8 25.2 24.5 23.9 23.4 22.8 22.3 21.8
72 27.0 26.3 25.6 24.9 24.3 23.7 23.1 22.5 22.0 21.4
73 26.8 26.1 25.4 24.7 24.0 23.4 22.8 22.2 21.6 21.1
74 26.6 25.9 25.2 24.5 23.8 23.1 22.5 21.9 21.3 20.8
75 26.5 25.7 25.0 24.3 23.6 22.9 22.3 21.6 21.0 20.5
76 26.3 25.6 24.8 24.1 23.4 22.7 22.0 21.4 20.8 20.2
77 26.2 25.4 24.7 23.9 23.2 22.5 21.8 21.2 20.6 19.9
78 26.1 25.3 24.6 23.8 23.1 22.4 21.7 21.0 20.3 19.7
79 26.0 25.2 24.4 23.7 22.9 22.2 21.5 20.8 20.1 19.5
80 25.9 25.1 24.3 23.6 22.8 22.1 21.3 20.6 20.0 19.3
81 25.8 25.0 24.2 23.4 22.7 21.9 21.2 20.5 19.8 19.1
82 25.8 24.9 24.1 23.4 22.6 21.8 21.1 20.4 19.7 19.0
83 25.7 24.9 24.1 23.3 22.5 21.7 21.0 20.2 19.5 18.8
84 25.6 24.8 24.0 23.2 22.4 21.6 20.9 20.1 19.4 18.7
85 25.6 24.8 23.9 23.1 22.3 21.6 20.8 20.1 19.3 18.6
86 25.5 24.7 23.9 23.1 22.3 21.5 20.7 20.0 19.2 18.5
87 25.5 24.7 23.8 23.0 22.2 21.4 20.7 19.9 19.2 18.4
88 25.5 24.6 23.8 23.0 22.2 21.4 20.6 19.8 19.1 18.3
89 25.4 24.6 23.8 22.9 22.1 21.3 20.5 19.8 19.0 18.3
90 25.4 24.6 23.7 22.9 22.1 21.3 20.5 19.7 19.0 18.2
91 25.4 24.5 23.7 22.9 22.1 21.3 20.5 19.7 18.9 18.2
92 25.4 24.5 23.7 22.9 22.0 21.2 20.4 19.6 18.9 18.1
93 25.4 24.5 23.7 22.8 22.0 21.2 20.4 19.6 18.8 18.1
94 25.3 24.5 23.6 22.8 22.0 21.2 20.4 19.6 18.8 18.0
95 25.3 24.5 23.6 22.8 22.0 21.1 20.3 19.6 18.8 18.0
96 25.3 24.5 23.6 22.8 21.9 21.1 20.3 19.5 18.8 18.0
97 25.3 24.5 23.6 22.8 21.9 21.1 20.3 19.5 18.7 18.0
98 25.3 24.4 23.6 22.8 21.9 21.1 20.3 19.5 18.7 17.9
99 25.3 24.4 23.6 22.7 21.9 21.1 20.3 19.5 18.7 17.9
100 25.3 24.4 23.6 22.7 21.9 21.1 20.3 19.5 18.7 17.9
101 25.3 24.4 23.6 22.7 21.9 21.1 20.2 19.4 18.7 17.9
102 25.3 24.4 23.6 22.7 21.9 21.1 20.2 19.4 18.6 17.9
103 25.3 24.4 23.6 22.7 21.9 21.0 20.2 19.4 18.6 17.9
104 25.3 24.4 23.5 22.7 21.9 21.0 20.2 19.4 18.6 17.8
105 25.3 24.4 23.5 22.7 21.9 21.0 20.2 19.4 18.6 17.8
106 25.3 24.4 23.5 22.7 21.9 21.0 20.2 19.4 18.6 17.8
107 25.2 24.4 23.5 22.7 21.8 21.0 20.2 19.4 18.6 17.8
108 25.2 24.4 23.5 22.7 21.8 21.0 20.2 19.4 18.6 17.8
109 25.2 24.4 23.5 22.7 21.8 21.0 20.2 19.4 18.6 17.8
110 25.2 24.4 23.5 22.7 21.8 21.0 20.2 19.4 18.6 17.8
111 25.2 24.4 23.5 22.7 21.8 21.0 20.2 19.4 18.6 17.8
112 25.2 24.4 23.5 22.7 21.8 21.0 20.2 19.4 18.6 17.8
113 25.2 24.4 23.5 22.7 21.8 21.0 20.2 19.4 18.6 17.8
114 25.2 24.4 23.5 22.7 21.8 21.0 20.2 19.4 18.6 17.8
115 25.2 24.4 23.5 22.7 21.8 21.0 20.2 19.4 18.6 17.8
Ages 70 71 72 73 74 75 76 77 78 79
70 21.8 21.3 20.9 20.6 20.2 19.9 19.6 19.4 19.1 18.9
71 21.3 20.9 20.5 20.1 19.7 19.4 19.1 18.8 18.5 18.3
72 20.9 20.5 20.0 19.6 19.3 18.9 18.6 18.3 18.0 17.7
73 20.6 20.1 19.6 19.2 18.8 18.4 18.1 17.8 17.5 17.2
74 20.2 19.7 19.3 18.8 18.4 18.0 17.6 17.3 17.0 16.7
75 19.9 19.4 18.9 18.4 18.0 17.6 17.2 16.8 16.5 16.2
76 19.6 19.1 18.6 18.1 17.6 17.2 16.8 16.4 16.0 15.7
77 19.4 18.8 18.3 17.8 17.3 16.8 16.4 16.0 15.6 15.3
78 19.1 18.5 18.0 17.5 17.0 16.5 16.0 15.6 15.2 14.9
79 18.9 18.3 17.7 17.2 16.7 16.2 15.7 15.3 14.9 14.5
80 18.7 18.1 17.5 16.9 16.4 15.9 15.4 15.0 14.5 14.1
81 18.5 17.9 17.3 16.7 16.2 15.6 15.1 14.7 14.2 13.8
82 18.3 17.7 17.1 16.5 15.9 15.4 14.9 14.4 13.9 13.5
83 18.2 17.5 16.9 16.3 15.7 15.2 14.7 14.2 13.7 13.2
84 18.0 17.4 16.7 16.1 15.5 15.0 14.4 13.9 13.4 13.0
85 17.9 17.3 16.6 16.0 15.4 14.8 14.3 13.7 13.2 12.8
86 17.8 17.1 16.5 15.8 15.2 14.6 14.1 13.5 13.0 12.5
87 17.7 17.0 16.4 15.7 15.1 14.5 13.9 13.4 12.9 12.4
88 17.6 16.9 16.3 15.6 15.0 14.4 13.8 13.2 12.7 12.2
89 17.6 16.9 16.2 15.5 14.9 14.3 13.7 13.1 12.6 12.0
90 17.5 16.8 16.1 15.4 14.8 14.2 13.6 13.0 12.4 11.9
91 17.4 16.7 16.0 15.4 14.7 14.1 13.5 12.9 12.3 11.8
92 17.4 16.7 16.0 15.3 14.6 14.0 13.4 12.8 12.2 11.7
93 17.3 16.6 15.9 15.2 14.6 13.9 13.3 12.7 12.1 11.6
94 17.3 16.6 15.9 15.2 14.5 13.9 13.2 12.6 12.0 11.5
95 17.3 16.5 15.8 15.1 14.5 13.8 13.2 12.6 12.0 11.4
96 17.2 16.5 15.8 15.1 14.4 13.8 13.1 12.5 11.9 11.3
97 17.2 16.5 15.8 15.1 14.4 13.7 13.1 12.5 11.9 11.3
98 17.2 16.4 15.7 15.0 14.3 13.7 13.0 12.4 11.8 11.2
99 17.2 16.4 15.7 15.0 14.3 13.6 13.0 12.4 11.8 11.2
100 17.1 16.4 15.7 15.0 14.3 13.6 12.9 12.3 11.7 11.1
101 17.1 16.4 15.6 14.9 14.2 13.6 12.9 12.3 11.7 11.1
102 17.1 16.4 15.6 14.9 14.2 13.5 12.9 12.2 11.6 11.0
103 17.1 16.3 15.6 14.9 14.2 13.5 12.9 12.2 11.6 11.0
104 17.1 16.3 15.6 14.9 14.2 13.5 12.8 12.2 11.6 11.0
105 17.1 16.3 15.6 14.9 14.2 13.5 12.8 12.2 11.5 10.9
106 17.1 16.3 15.6 14.8 14.1 13.5 12.8 12.2 11.5 10.9
107 17.0 16.3 15.6 14.8 14.1 13.4 12.8 12.1 11.5 10.9
108 17.0 16.3 15.5 14.8 14.1 13.4 12.8 12.1 11.5 10.9
109 17.0 16.3 15.5 14.8 14.1 13.4 12.8 12.1 11.5 10.9
110 17.0 16.3 15.5 14.8 14.1 13.4 12.7 12.1 11.5 10.9
111 17.0 16.3 15.5 14.8 14.1 13.4 12.7 12.1 11.5 10.8
112 17.0 16.3 15.5 14.8 14.1 13.4 12.7 12.1 11.5 10.8
113 17.0 16.3 15.5 14.8 14.1 13.4 12.7 12.1 11.4 10.8
114 17.0 16.3 15.5 14.8 14.1 13.4 12.7 12.1 11.4 10.8
115 17.0 16.3 15.5 14.8 14.1 13.4 12.7 12.1 11.4 10.8
Ages 80 81 82 83 84 85 86 87 88 89
80 13.8 13.4 13.1 12.8 12.6 12.3 12.1 11.9 11.7 11.5
81 13.4 13.1 12.7 12.4 12.2 11.9 11.7 11.4 11.3 11.1
82 13.1 12.7 12.4 12.1 11.8 11.5 11.3 11.0 10.8 10.6
83 12.8 12.4 12.1 11.7 11.4 11.1 10.9 10.6 10.4 10.2
84 12.6 12.2 11.8 11.4 11.1 10.8 10.5 10.3 10.1 9.9
85 12.3 11.9 11.5 11.1 10.8 10.5 10.2 9.9 9.7 9.5
86 12.1 11.7 11.3 10.9 10.5 10.2 9.9 9.6 9.4 9.2
87 11.9 11.4 11.0 10.6 10.3 9.9 9.6 9.4 9.1 8.9
88 11.7 11.3 10.8 10.4 10.1 9.7 9.4 9.1 8.8 8.6
89 11.5 11.1 10.6 10.2 9.9 9.5 9.2 8.9 8.6 8.3
90 11.4 10.9 10.5 10.1 9.7 9.3 9.0 8.6 8.3 8.1
91 11.3 10.8 10.3 9.9 9.5 9.1 8.8 8.4 8.1 7.9
92 11.2 10.7 10.2 9.8 9.3 9.0 8.6 8.3 8.0 7.7
93 11.1 10.6 10.1 9.6 9.2 8.8 8.5 8.1 7.8 7.5
94 11.0 10.5 10.0 9.5 9.1 8.7 8.3 8.0 7.6 7.3
95 10.9 10.4 9.9 9.4 9.0 8.6 8.2 7.8 7.5 7.2
96 10.8 10.3 9.8 9.3 8.9 8.5 8.1 7.7 7.4 7.1
97 10.7 10.2 9.7 9.2 8.8 8.4 8.0 7.6 7.3 6.9
98 10.7 10.1 9.6 9.2 8.7 8.3 7.9 7.5 7.1 6.8
99 10.6 10.1 9.6 9.1 8.6 8.2 7.8 7.4 7.0 6.7
100 10.6 10.0 9.5 9.0 8.5 8.1 7.7 7.3 6.9 6.6
101 10.5 10.0 9.4 9.0 8.5 8.0 7.6 7.2 6.9 6.5
102 10.5 9.9 9.4 8.9 8.4 8.0 7.5 7.1 6.8 6.4
103 10.4 9.9 9.4 8.8 8.4 7.9 7.5 7.1 6.7 6.3
104 10.4 9.8 9.3 8.8 8.3 7.9 7.4 7.0 6.6 6.3
105 10.4 9.8 9.3 8.8 8.3 7.8 7.4 7.0 6.6 6.2
106 10.3 9.8 9.2 8.7 8.2 7.8 7.3 6.9 6.5 6.2
107 10.3 9.8 9.2 8.7 8.2 7.7 7.3 6.9 6.5 6.1
108 10.3 9.7 9.2 8.7 8.2 7.7 7.3 6.8 6.4 6.1
109 10.3 9.7 9.2 8.7 8.2 7.7 7.2 6.8 6.4 6.0
110 10.3 9.7 9.2 8.6 8.1 7.7 7.2 6.8 6.4 6.0
111 10.3 9.7 9.1 8.6 8.1 7.6 7.2 6.8 6.3 6.0
112 10.2 9.7 9.1 8.6 8.1 7.6 7.2 6.7 6.3 5.9
113 10.2 9.7 9.1 8.6 8.1 7.6 7.2 6.7 6.3 5.9
114 10.2 9.7 9.1 8.6 8.1 7.6 7.1 6.7 6.3 5.9
115 10.2 9.7 9.1 8.6 8.1 7.6 7.1 6.7 6.3 5.9
Ages 90 91 92 93 94 95 96 97 98 99 AGES 90 91 92 93 94 95 96 97 98 99
90 7.8 7.6 7.4 7.2 7.1 6.9 6.8 6.6 6.5 6.4
91 7.6 7.4 7.2 7.0 6.8 6.7 6.5 6.4 6.3 6.1
92 7.4 7.2 7.0 6.8 6.6 6.4 6.3 6.1 6.0 5.9
93 7.2 7.0 6.8 6.6 6.4 6.2 6.1 5.9 5.8 5.6
94 7.1 6.8 6.6 6.4 6.2 6.0 5.9 5.7 5.6 5.4
95 6.9 6.7 6.4 6.2 6.0 5.8 5.7 5.5 5.4 5.2
96 6.8 6.5 6.3 6.1 5.9 5.7 5.5 5.3 5.2 5.0
97 6.6 6.4 6.1 5.9 5.7 5.5 5.3 5.2 5.0 4.9
98 6.5 6.3 6.0 5.8 5.6 5.4 5.2 5.0 4.8 4.7
99 6.4 6.1 5.9 5.6 5.4 5.2 5.0 4.9 4.7 4.5
100 6.3 6.0 5.8 5.5 5.3 5.1 4.9 4.7 4.5 4.4
101 6.2 5.9 5.6 5.4 5.2 5.0 4.8 4.6 4.4 4.2
102 6.1 5.8 5.5 5.3 5.1 4.8 4.6 4.4 4.3 4.1
103 6.0 5.7 5.4 5.2 5.0 4.7 4.5 4.3 4.1 4.0
104 5.9 5.6 5.4 5.1 4.9 4.6 4.4 4.2 4.0 3.8
105 5.9 5.6 5.3 5.0 4.8 4.5 4.3 4.1 3.9 3.7
106 5.8 5.5 5.2 4.9 4.7 4.5 4.2 4.0 3.8 3.6
107 5.8 5.4 5.1 4.9 4.6 4.4 4.2 3.9 3.7 3.5
108 5.7 5.4 5.1 4.8 4.6 4.3 4.1 3.9 3.7 3.5
109 5.7 5.3 5.0 4.8 4.5 4.3 4.0 3.8 3.6 3.4
110 5.6 5.3 5.0 4.7 4.5 4.2 4.0 3.8 3.5 3.3
111 5.6 5.3 5.0 4.7 4.4 4.2 3.9 3.7 3.5 3.3
112 5.6 5.3 4.9 4.7 4.4 4.1 3.9 3.7 3.5 3.2
113 5.6 5.2 4.9 4.6 4.4 4.1 3.9 3.6 3.4 3.2
114 5.6 5.2 4.9 4.6 4.3 4.1 3.9 3.6 3.4 3.2
115 5.5 5.2 4.9 4.6 4.3 4.1 3.8 3.6 3.4 3.1
Ages 100 101 102 103 104 105 106 107 108 109
100 4.2 4.1 3.9 3.8 3.7 3.5 3.4 3.3 3.3 3.2
101 4.1 3.9 3.7 3.6 3.5 3.4 3.2 3.1 3.1 3.0
102 3.9 3.7 3.6 3.4 3.3 3.2 3.1 3.0 2.9 2.8
103 3.8 3.6 3.4 3.3 3.2 3.0 2.9 2.8 2.7 2.6
104 3.7 3.5 3.3 3.2 3.0 2.9 2.7 2.6 2.5 2.4
105 3.5 3.4 3.2 3.0 2.9 2.7 2.6 2.5 2.4 2.3
106 3.4 3.2 3.1 2.9 2.7 2.6 2.4 2.3 2.2 2.1
107 3.3 3.1 3.0 2.8 2.6 2.5 2.3 2.2 2.1 2.0
108 3.3 3.1 2.9 2.7 2.5 2.4 2.2 2.1 1.9 1.8
109 3.2 3.0 2.8 2.6 2.4 2.3 2.1 2.0 1.8 1.7
110 3.1 2.9 2.7 2.5 2.3 2.2 2.0 1.9 1.7 1.6
111 3.1 2.9 2.7 2.5 2.3 2.1 1.9 1.8 1.6 1.5
112 3.0 2.8 2.6 2.4 2.2 2.0 1.9 1.7 1.5 1.4
113 3.0 2.8 2.6 2.4 2.2 2.0 1.8 1.6 1.5 1.3
114 3.0 2.7 2.5 2.3 2.1 1.9 1.8 1.6 1.4 1.3
115 2.9 2.7 2.5 2.3 2.1 1.9 1.7 1.5 1.4 1.2
Ages 110 111 112 113 114 115
110 1.5 1.4 1.3 1.2 1.1 1.1
111 1.4 1.2 1.1 1.1 1.0 1.0
112 1.3 1.1 1.0 1.0 1.0 1.0
113 1.2 1.1 1.0 1.0 1.0 1.0
114 1.1 1.0 1.0 1.0 1.0 1.0
115 1.1 1.0 1.0 1.0 1.0 1.0
Q-4. May the tables under this section be changed?
A-4. The Single Life Table, Uniform Lifetime Table and Joint and Last Survivor Table provided in A-1 through A-3 of this section may be changed by the Commissioner in revenue rulings, notices, and other guidance published in the Internal Revenue Bulletin. See § 601.601(d)(2)(ii)(b) of this chapter.
[T.D. 8987, 67 FR 18994, Apr. 17, 2002; 67 FR 36676, May 24, 2002]

Title 26 published on 2013-04-01

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-10-01; vol. 79 # 190 - Wednesday, October 1, 2014
    1. 79 FR 59112 - Local Lodging Expenses
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations.
      Effective Date: These regulations are effective on October 1, 2014. Applicability Dates: For dates of applicability, see §§ 1.162-32(d) and 1.262-1(b)(5).
      26 CFR Part 1

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


United States Code
U.S. Code: Title 26 - INTERNAL REVENUE CODE

§ 1 - Tax imposed

§ 21 - Expenses for household and dependent care services necessary for gainful employment

§ 23 - Adoption expenses

§ 25 - Interest on certain home mortgages

§ 25A - Hope and Lifetime Learning credits

§ 28

§ 30 - Certain plug-in electric vehicles

§ 36B - Refundable credit for coverage under a qualified health plan

§ 38 - General business credit

§ 40 - Alcohol, etc., used as fuel

§ 41 - Credit for increasing research activities

§ 42 - Low-income housing credit

§ 43 - Enhanced oil recovery credit

§ 45D - New markets tax credit

§ 46 - Amount of credit

§ 47 - Rehabilitation credit

§ 52 - Special rules

§ 56 - Adjustments in computing alternative minimum taxable income

§ 58 - Denial of certain losses

§ 61 - Gross income defined

§ 62 - Adjusted gross income defined

§ 66 - Treatment of community income

§ 67 - 2-percent floor on miscellaneous itemized deductions

§ 72 - Annuities; certain proceeds of endowment and life insurance contracts

§ 101 - Certain death benefits

§ 103 - Interest on State and local bonds

§ 103A - Repealed.

§ 108 - Income from discharge of indebtedness

§ 110 - Qualified lessee construction allowances for short-term leases

§ 129 - Dependent care assistance programs

§ 132 - Certain fringe benefits

§ 148 - Arbitrage

§ 149 - Bonds must be registered to be tax exempt; other requirements

§ 150 - Definitions and special rules

§ 152 - Dependent defined

§ 162 - Trade or business expenses

§ 163 - Interest

§ 165 - Losses

§ 166 - Bad debts

§ 168 - Accelerated cost recovery system

§ 170 - Charitable, etc., contributions and gifts

§ 171 - Amortizable bond premium

§ 179 - Election to expense certain depreciable business assets

§ 179A - Deduction for clean-fuel vehicles and certain refueling property

§ 197 - Amortization of goodwill and certain other intangibles

§ 199 - Income attributable to domestic production activities

§ 216 - Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder

§ 221 - Interest on education loans

§ 263A - Capitalization and inclusion in inventory costs of certain expenses

§ 267 - Losses, expenses, and interest with respect to transactions between related taxpayers

§ 274 - Disallowance of certain entertainment, etc., expenses

§ 280C - Certain expenses for which credits are allowable

§ 280F - Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes

§ 280G - Golden parachute payments

§ 301 - Distributions of property

§ 304 - Redemption through use of related corporations

§ 305 - Distributions of stock and stock rights

§ 324

§ 336 - Gain or loss recognized on property distributed in complete liquidation

§ 337 - Nonrecognition for property distributed to parent in complete liquidation of subsidiary

§ 338 - Certain stock purchases treated as asset acquisitions

§ 351 - Transfer to corporation controlled by transferor

§ 355 - Distribution of stock and securities of a controlled corporation

§ 357 - Assumption of liability

§ 358 - Basis to distributees

§ 362 - Basis to corporations

§ 367 - Foreign corporations

§ 382 - Limitation on net operating loss carryforwards and certain built-in losses following ownership change

§ 383 - Special limitations on certain excess credits, etc.

§ 401 - Qualified pension, profit-sharing, and stock bonus plans

§ 401 note - Qualified pension, profit-sharing, and stock bonus plans

§ 402A - Optional treatment of elective deferrals as Roth contributions

§ 403 - Taxation of employee annuities

§ 404 - Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan

§ 408 - Individual retirement accounts

§ 408A - Roth IRAs

§ 409 - Qualifications for tax credit employee stock ownership plans

§ 410 - Minimum participation standards

§ 411 - Minimum vesting standards

§ 414 - Definitions and special rules

§ 417 - Definitions and special rules for purposes of minimum survivor annuity requirements

§ 419A - Qualified asset account; limitation on additions to account

§ 420 - Transfers of excess pension assets to retiree health accounts

§ 441 - Period for computation of taxable income

§ 442 - Change of annual accounting period

§ 444 - Election of taxable year other than required taxable year

§ 446 - General rule for methods of accounting

§ 453 - Installment method

§ 453A - Special rules for nondealers

§ 458 - Magazines, paperbacks, and records returned after the close of the taxable year

§ 460 - Special rules for long-term contracts

§ 461 - General rule for taxable year of deduction

§ 465 - Deductions limited to amount at risk

§ 466 - Repealed.

§ 467 - Certain payments for the use of property or services

§ 468A - Special rules for nuclear decommissioning costs

§ 468B - Special rules for designated settlement funds

§ 469 - Passive activity losses and credits limited

§ 471 - General rule for inventories

§ 472 - Last-in, first-out inventories

§ 475 - Mark to market accounting method for dealers in securities

§ 481 - Adjustments required by changes in method of accounting

§ 482 - Allocation of income and deductions among taxpayers

§ 483 - Interest on certain deferred payments

§ 493

§ 504 - Status after organization ceases to qualify for exemption under

§ 514 - Unrelated debt-financed income

§ 527 - Political organizations

§ 585 - Reserves for losses on loans of banks

§ 597 - Treatment of transactions in which Federal financial assistance provided

§ 642 - Special rules for credits and deductions

§ 643 - Definitions applicable to subparts A, B, C, and D

§ 645 - Certain revocable trusts treated as part of estate

§ 663 - Special rules applicable to

§ 664 - Charitable remainder trusts

§ 672 - Definitions and rules

§ 679 - Foreign trusts having one or more United States beneficiaries

§ 701 - Partners, not partnership, subject to tax

§ 702 - Income and credits of partner

§ 703 - Partnership computations

§ 704 - Partner’s distributive share

§ 705 - Determination of basis of partner’s interest

§ 706 - Taxable years of partner and partnership

§ 707 - Transactions between partner and partnership

§ 708 - Continuation of partnership

§ 709 - Treatment of organization and syndication fees

§ 721 - Nonrecognition of gain or loss on contribution

§ 722 - Basis of contributing partner’s interest

§ 723 - Basis of property contributed to partnership

§ 724 - Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property

§ 731 - Extent of recognition of gain or loss on distribution

§ 732 - Basis of distributed property other than money

§ 733 - Basis of distributee partner’s interest

§ 734 - Adjustment to basis of undistributed partnership property where

§ 735 - Character of gain or loss on disposition of distributed property

§ 736 - Payments to a retiring partner or a deceased partner’s successor in interest

§ 737 - Recognition of precontribution gain in case of certain distributions to contributing partner

§ 741 - Recognition and character of gain or loss on sale or exchange

§ 742 - Basis of transferee partner’s interest

§ 743 - Special rules where

§ 751 - Unrealized receivables and inventory items

§ 752 - Treatment of certain liabilities

§ 753 - Partner receiving income in respect of decedent

§ 754 - Manner of electing optional adjustment to basis of partnership property

§ 755 - Rules for allocation of basis

§ 761 - Terms defined

§ 809 - Repealed.

§ 817A - Special rules for modified guaranteed contracts

§ 832 - Insurance company taxable income

§ 845 - Certain reinsurance agreements

§ 846 - Discounted unpaid losses defined

§ 848 - Capitalization of certain policy acquisition expenses

§ 852 - Taxation of regulated investment companies and their shareholders

§ 860E - Treatment of income in excess of daily accruals on residual interests

§ 860G - Other definitions and special rules

§ 863 - Special rules for determining source

§ 864 - Definitions and special rules

§ 865 - Source rules for personal property sales

§ 874 - Allowance of deductions and credits

§ 882 - Tax on income of foreign corporations connected with United States business

§ 883 - Exclusions from gross income

§ 884 - Branch profits tax

§ 892 - Income of foreign governments and of international organizations

§ 894 - Income affected by treaty

§ 897 - Disposition of investment in United States real property

§ 901 - Taxes of foreign countries and of possessions of United States

§ 902 - Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation

§ 904 - Limitation on credit

§ 907 - Special rules in case of foreign oil and gas income

§ 911 - Citizens or residents of the United States living abroad

§ 924

§ 925

§ 927 - Repealed.

§ 934 - Limitation on reduction in income tax liability incurred to the Virgin Islands

§ 936 - Puerto Rico and possession tax credit

§ 937 - Residence and source rules involving possessions

§ 954 - Foreign base company income

§ 956 - Investment of earnings in United States property

§ 957 - Controlled foreign corporations; United States persons

§ 960 - Special rules for foreign tax credit

§ 963 - Repealed.

§ 985 - Functional currency

§ 987 - Branch transactions

§ 988 - Treatment of certain foreign currency transactions

§ 989 - Other definitions and special rules

§ 1017 - Discharge of indebtedness

§ 1032 - Exchange of stock for property

§ 1059 - Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends

§ 1060 - Special allocation rules for certain asset acquisitions

§ 1092 - Straddles

§ 1202 - Partial exclusion for gain from certain small business stock

§ 1221 - Capital asset defined

§ 1244 - Losses on small business stock

§ 1248 - Gain from certain sales or exchanges of stock in certain foreign corporations

§ 1254 - Gain from disposition of interest in oil, gas, geothermal, or other mineral properties

§ 1275 - Other definitions and special rules

§ 1286 - Tax treatment of stripped bonds

§ 1291 - Interest on tax deferral

§ 1293 - Current taxation of income from qualified electing funds

§ 1294 - Election to extend time for payment of tax on undistributed earnings

§ 1295 - Qualified electing fund

§ 1296 - Election of mark to market for marketable stock

§ 1297 - Passive foreign investment company

§ 1298 - Special rules

§ 1301 - Averaging of farm income

§ 1361 - S corporation defined

§ 1368 - Distributions

§ 1374 - Tax imposed on certain built-in gains

§ 1377 - Definitions and special rule

§ 1378 - Taxable year of S corporation

§ 1397D - Qualified zone property defined

§ 1397E - Credit to holders of qualified zone academy bonds

§ 1402 - Definitions

§ 1441 - Withholding of tax on nonresident aliens

§ 1443 - Foreign tax-exempt organizations

§ 1445 - Withholding of tax on dispositions of United States real property interests

§ 1471 - Withholdable payments to foreign financial institutions

§ 1472 - Withholdable payments to other foreign entities

§ 1473 - Definitions

§ 1474 - Special rules

§ 1502 - Regulations

§ 1503 - Computation and payment of tax

§ 1504 - Definitions

§ 1561 - Limitations on certain multiple tax benefits in the case of certain controlled corporations

§ 3401 - Definitions

§ 5000 - Certain group health plans

§ 5000A - Requirement to maintain minimum essential coverage

§ 6001 - Notice or regulations requiring records, statements, and special returns

§ 6011 - General requirement of return, statement, or list

§ 6015 - Relief from joint and several liability on joint return

§ 6033 - Returns by exempt organizations

§ 6035 - Repealed.

§ 6038 - Information reporting with respect to certain foreign corporations and partnerships

§ 6038A - Information with respect to certain foreign-owned corporations

§ 6038B - Notice of certain transfers to foreign persons

§ 6038D - Information with respect to foreign financial assets

§ 6039I - Returns and records with respect to employer-owned life insurance contracts

§ 6041 - Information at source

§ 6043 - Liquidating, etc., transactions

§ 6045 - Returns of brokers

§ 6046A - Returns as to interests in foreign partnerships

§ 6049 - Returns regarding payments of interest

§ 6050E - State and local income tax refunds

§ 6050H - Returns relating to mortgage interest received in trade or business from individuals

26 U.S. Code § 5521 to 5523 - Repealed.

§ 6050K - Returns relating to exchanges of certain partnership interests

§ 6050M - Returns relating to persons receiving contracts from Federal executive agencies

§ 6050P - Returns relating to the cancellation of indebtedness by certain entities

§ 6050S - Returns relating to higher education tuition and related expenses

§ 6060 - Information returns of tax return preparers

§ 6061 - Signing of returns and other documents

§ 6065 - Verification of returns

§ 6081 - Extension of time for filing returns

§ 6103 - Confidentiality and disclosure of returns and return information

§ 6109 - Identifying numbers

§ 6302 - Mode or time of collection

§ 6402 - Authority to make credits or refunds

§ 6411 - Tentative carryback and refund adjustments

§ 6655 - Failure by corporation to pay estimated income tax

§ 6662 - Imposition of accuracy-related penalty on underpayments

§ 6695 - Other assessable penalties with respect to the preparation of tax returns for other persons

§ 6851 - Termination assessments of income tax

§ 7520 - Valuation tables

§ 7654 - Coordination of United States and certain possession individual income taxes

§ 7701 - Definitions

§ 7702 - Life insurance contract defined

§ 7805 - Rules and regulations

§ 7872 - Treatment of loans with below-market interest rates

§ 7874 - Rules relating to expatriated entities and their foreign parents

U.S. Code: Title 29 - LABOR
Statutes at Large
Public Laws
Presidential Documents

Reorganization ... 1978 Plan No. 4

Title 26 published on 2013-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 1 after this date.

  • 2014-10-15; vol. 79 # 199 - Wednesday, October 15, 2014
    1. 79 FR 61791 - Removal of the 36-Month Non-Payment Testing Period Rule
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Notice of proposed rulemaking.
      Comments and requests for a public hearing must be received by January 13, 2015.
      26 CFR Part 1