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TREASURY REGULATIONS


Index  » Subchapter A  » Reg. 1.401(a)(9)-9

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

January 14, 2024


§ 1.401(a)(9)-8 « Browse » § 1.401(a)(17)-1

See related I.R.C. 401

Treas. Reg. § 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)

AgeLife expectancy
084.6
183.7
282.8
381.8
480.8
579.8
678.8
777.9
876.9
975.9
1074.9
1173.9
1272.9
1371.9
1470.9
1569.9
1669.0
1768.0
1867.0
1966.0
2065.0
2164.1
2263.1
2362.1
2461.1
2560.2
2659.2
2758.2
2857.3
2956.3
3055.3
3154.4
3253.4
3352.5
3451.5
3550.5
3649.6
3748.6
3847.7
3946.7
4045.7
4144.8
4243.8
4342.9
4441.9
4541.0
4640.0
4739.0
4838.1
4937.1
5036.2
5135.3
5234.3
5333.4
5432.5
5531.6
5630.6
5729.8
5828.9
5928.0
6027.1
6126.2
6225.4
6324.5
6423.7
6522.9
6622.0
6721.2
6820.4
6919.6
7018.8
7118.0
7217.2
7316.4
7415.6
7514.8
7614.1
7713.3
7812.6
7911.9
8011.2
8110.5
829.9
839.3
848.7
858.1
867.6
877.1
886.6
896.1
905.7
915.3
924.9
934.6
944.3
954.0
963.7
973.4
983.2
993.0
1002.8
1012.6
1022.5
1032.3
1042.2
1052.1
1062.1
1072.1
1082.0
1092.0
1102.0
1112.0
1122.0
1131.9
1141.9
1151.8
1161.8
1171.6
1181.4
1191.1
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 employeeDistribution period
7227.4
7326.5
7425.5
7524.6
7623.7
7722.9
7822.0
7921.1
8020.2
8119.4
8218.5
8317.7
8416.8
8516.0
8615.2
8714.4
8813.7
8912.9
9012.2
9111.5
9210.8
9310.1
949.5
958.9
968.4
977.8
987.3
996.8
1006.4
1016.0
1025.6
1035.2
1044.9
1054.6
1064.3
1074.1
1083.9
1093.7
1103.5
1113.4
1123.3
1133.1
1143.0
1152.9
1162.8
1172.7
1182.5
1192.3
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)

Ages012345678
091.991.491.090.590.189.789.489.088.7
191.490.990.490.089.589.188.888.488.1
291.090.489.989.489.088.588.187.887.4
390.590.089.488.988.488.087.687.186.8
490.189.589.088.487.987.487.086.686.2
589.789.188.688.087.486.986.586.085.6
689.488.888.187.687.086.585.985.585.0
789.088.487.887.186.686.085.584.984.5
888.788.187.486.886.285.685.084.583.9
988.487.887.186.485.885.284.684.083.5
1088.287.586.886.185.484.884.283.683.0
1187.987.286.585.885.184.483.883.282.6
1287.787.086.285.584.884.183.482.882.2
1387.586.786.085.284.583.883.182.481.8
1487.386.585.785.084.283.582.882.181.4
1587.186.385.584.784.083.282.581.881.1
1686.986.185.384.583.783.082.281.580.8
1786.886.085.184.383.582.782.081.280.5
1886.685.885.084.183.382.581.781.080.2
1986.585.784.884.083.182.381.580.780.0
2086.485.584.783.883.082.281.380.579.8
2186.285.484.583.782.882.081.280.379.5
2286.185.384.483.582.781.881.080.279.3
2386.085.284.383.482.581.780.880.079.2
2485.985.184.283.382.481.680.779.879.0
2585.985.084.183.282.381.480.679.778.8
2685.884.984.083.182.281.380.479.678.7
2785.784.883.983.082.181.280.379.478.6
2885.684.783.882.982.081.180.279.378.4
2985.684.783.882.881.981.080.179.278.3
3085.584.683.782.881.880.980.079.178.2
3185.484.683.682.781.880.979.979.078.1
3285.484.583.682.681.780.879.978.978.0
3385.384.583.582.681.680.779.878.977.9
3485.384.483.582.581.680.779.778.877.9
3585.384.483.482.581.580.679.778.777.8
3685.284.383.482.481.580.579.678.777.7
3785.284.383.382.481.480.579.578.677.7
3885.284.383.382.381.480.479.578.677.6
3985.184.283.382.381.480.479.578.577.6
4085.184.283.282.381.380.479.478.577.5
4185.184.283.282.281.380.379.478.477.5
4285.084.183.282.281.380.379.378.477.4
4385.084.183.182.281.280.379.378.377.4
4485.084.183.182.281.280.279.378.377.3
4585.084.183.182.181.280.279.278.377.3
4684.984.083.182.181.180.279.278.277.3
4784.984.083.182.181.180.279.278.277.3
4884.984.083.082.181.180.179.278.277.2
4984.984.083.082.181.180.179.178.277.2
5084.984.083.082.081.180.179.178.177.2
5184.884.083.082.081.080.179.178.177.2
5284.883.983.082.081.080.179.178.177.1
5384.883.983.082.081.080.079.178.177.1
5484.883.982.982.081.080.079.078.177.1
5584.883.982.982.081.080.079.078.177.1
5684.883.982.981.981.080.079.078.077.1
5784.883.982.981.981.080.079.078.077.0
5884.883.982.981.980.980.079.078.077.0
5984.783.982.981.980.980.079.078.077.0
6084.783.882.981.980.979.979.078.077.0
6184.783.882.981.980.979.979.078.077.0
6284.783.882.981.980.979.978.978.077.0
6384.783.882.981.980.979.978.978.077.0
6484.783.882.881.980.979.978.977.977.0
6584.783.882.881.980.979.978.977.977.0
6684.783.882.881.980.979.978.977.976.9
6784.783.882.881.980.979.978.977.976.9
6884.783.882.881.880.979.978.977.976.9
6984.783.882.881.880.979.978.977.976.9
7084.783.882.881.880.979.978.977.976.9
7184.783.882.881.880.979.978.977.976.9
7284.783.882.881.880.979.978.977.976.9
7384.683.882.881.880.879.978.977.976.9
7484.683.882.881.880.879.978.977.976.9
7584.683.882.881.880.879.978.977.976.9
7684.683.882.881.880.879.978.977.976.9
7784.683.882.881.880.879.878.977.976.9
7884.683.882.881.880.879.878.977.976.9
7984.683.882.881.880.879.878.977.976.9
8084.683.882.881.880.879.878.977.976.9
8184.683.882.881.880.879.878.977.976.9
8284.683.882.881.880.879.878.977.976.9
8384.683.782.881.880.879.878.977.976.9
8484.683.782.881.880.879.878.977.976.9
8584.683.782.881.880.879.878.877.976.9
8684.683.782.881.880.879.878.877.976.9
8784.683.782.881.880.879.878.877.976.9
8884.683.782.881.880.879.878.877.976.9
8984.683.782.881.880.879.878.877.976.9
9084.683.782.881.880.879.878.877.976.9
9184.683.782.881.880.879.878.877.976.9
9284.683.782.881.880.879.878.877.976.9
9384.683.782.881.880.879.878.877.976.9
9484.683.782.881.880.879.878.877.976.9
9584.683.782.881.880.879.878.877.976.9
9684.683.782.881.880.879.878.877.976.9
9784.683.782.881.880.879.878.877.976.9
9884.683.782.881.880.879.878.877.976.9
9984.683.782.881.880.879.878.877.976.9
10084.683.782.881.880.879.878.877.976.9
10184.683.782.881.880.879.878.877.976.9
10284.683.782.881.880.879.878.877.976.9
10384.683.782.881.880.879.878.877.976.9
10484.683.782.881.880.879.878.877.976.9
10584.683.782.881.880.879.878.877.976.9
10684.683.782.881.880.879.878.877.976.9
10784.683.782.881.880.879.878.877.976.9
10884.683.782.881.880.879.878.877.976.9
10984.683.782.881.880.879.878.877.976.9
11084.683.782.881.880.879.878.877.976.9
11184.683.782.881.880.879.878.877.976.9
11284.683.782.881.880.879.878.877.976.9
11384.683.782.881.880.879.878.877.976.9
11484.683.782.881.880.879.878.877.976.9
11584.683.782.881.880.879.878.877.976.9
11684.683.782.881.880.879.878.877.976.9
11784.683.782.881.880.879.878.877.976.9
11884.683.782.881.880.879.878.877.976.9
11984.683.782.881.880.879.878.877.976.9
120+84.683.782.881.880.879.878.877.976.9
Ages91011121314151617
088.488.287.987.787.587.387.186.986.8
187.887.587.287.086.786.586.386.186.0
287.186.886.586.286.085.785.585.385.1
386.486.185.885.585.285.084.784.584.3
485.885.485.184.884.584.284.083.783.5
585.284.884.484.183.883.583.283.082.7
684.684.283.883.483.182.882.582.282.0
784.083.683.282.882.482.181.881.581.2
883.583.082.682.281.881.481.180.880.5
982.982.582.081.681.280.880.480.179.8
1082.581.981.581.080.680.279.879.479.1
1182.081.580.980.580.079.679.278.878.4
1281.681.080.579.979.579.078.678.277.8
1381.280.680.079.579.078.578.077.677.2
1480.880.279.679.078.578.077.577.076.6
1580.479.879.278.678.077.577.076.576.0
1680.179.478.878.277.677.076.576.075.5
1779.879.178.477.877.276.676.075.575.0
1879.578.878.177.476.876.275.675.074.5
1979.278.577.877.176.475.875.274.674.0
2079.078.277.576.876.175.474.874.273.6
2178.878.077.276.575.875.174.473.873.2
2278.577.877.076.275.574.874.173.472.8
2378.377.576.876.075.274.573.873.172.5
2478.277.376.575.875.074.273.572.872.1
2578.077.276.475.674.874.073.372.571.8
2677.877.076.275.474.673.873.072.371.5
2777.776.876.075.274.473.672.872.071.3
2877.676.775.875.074.273.472.671.871.0
2977.476.675.774.974.073.272.471.670.8
3077.376.475.674.773.973.072.271.470.6
3177.276.375.574.673.772.972.071.270.4
3277.176.275.374.573.672.771.971.070.2
3377.076.175.274.373.572.671.770.970.0
3477.076.075.174.273.372.571.670.769.9
3576.976.075.074.173.272.471.570.669.7
3676.875.975.074.073.172.271.470.569.6
3776.775.874.974.073.172.171.370.469.5
3876.775.774.873.973.072.171.270.369.4
3976.675.774.773.872.972.071.170.269.3
4076.675.674.773.772.871.971.070.169.2
4176.575.674.673.772.871.870.970.069.1
4276.575.574.673.672.771.870.869.969.0
4376.475.574.573.672.671.770.869.868.9
4476.475.474.573.572.671.670.769.868.8
4576.475.474.473.572.571.670.669.768.8
4676.375.474.473.472.571.570.669.768.7
4776.375.374.473.472.471.570.569.668.7
4876.375.374.373.472.471.570.569.668.6
4976.275.374.373.372.471.470.569.568.6

Table 3 to Paragraph (d)

Ages91011121314151617
5076.275.274.373.372.371.470.469.568.5
5176.275.274.273.372.371.370.469.468.5
5276.275.274.273.272.371.370.469.468.4
5376.175.274.273.272.371.370.369.468.4
5476.175.174.273.272.271.370.369.368.4
5576.175.174.273.272.271.270.369.368.3
5676.175.174.173.272.271.270.269.368.3
5776.175.174.173.172.271.270.269.368.3
5876.175.174.173.172.171.270.269.268.3
5976.075.174.173.172.171.270.269.268.2
6076.075.074.173.172.171.170.269.268.2
6176.075.074.173.172.171.170.169.268.2
6276.075.074.073.172.171.170.169.268.2
6376.075.074.073.072.171.170.169.168.2
6476.075.074.073.072.171.170.169.168.2
6576.075.074.073.072.071.170.169.168.1
6676.075.074.073.072.071.170.169.168.1
6776.075.074.073.072.071.070.169.168.1
6875.975.074.073.072.071.070.169.168.1
6975.975.074.073.072.071.070.069.168.1
7075.974.974.073.072.071.070.069.168.1
7175.974.974.073.072.071.070.069.068.1
7275.974.973.973.072.071.070.069.068.1
7375.974.973.973.072.071.070.069.068.1
7475.974.973.973.072.071.070.069.068.0
7575.974.973.972.972.071.070.069.068.0
7675.974.973.972.972.071.070.069.068.0
7775.974.973.972.972.071.070.069.068.0
7875.974.973.972.971.971.070.069.068.0
7975.974.973.972.971.971.070.069.068.0
8075.974.973.972.971.971.070.069.068.0
8175.974.973.972.971.971.070.069.068.0
8275.974.973.972.971.970.970.069.068.0
8375.974.973.972.971.970.970.069.068.0
8475.974.973.972.971.970.970.069.068.0
8575.974.973.972.971.970.970.069.068.0
8675.974.973.972.971.970.970.069.068.0
8775.974.973.972.971.970.970.069.068.0
8875.974.973.972.971.970.969.969.068.0
8975.974.973.972.971.970.969.969.068.0
9075.974.973.972.971.970.969.969.068.0
9175.974.973.972.971.970.969.969.068.0
9275.974.973.972.971.970.969.969.068.0
9375.974.973.972.971.970.969.969.068.0
9475.974.973.972.971.970.969.969.068.0
9575.974.973.972.971.970.969.969.068.0
9675.974.973.972.971.970.969.969.068.0
9775.974.973.972.971.970.969.969.068.0
9875.974.973.972.971.970.969.969.068.0
9975.974.973.972.971.970.969.969.068.0
10075.974.973.972.971.970.969.969.068.0
10175.974.973.972.971.970.969.969.068.0
10275.974.973.972.971.970.969.969.068.0
10375.974.973.972.971.970.969.969.068.0
10475.974.973.972.971.970.969.969.068.0
10575.974.973.972.971.970.969.969.068.0
10675.974.973.972.971.970.969.969.068.0
10775.974.973.972.971.970.969.969.068.0
10875.974.973.972.971.970.969.969.068.0
10975.974.973.972.971.970.969.969.068.0
11075.974.973.972.971.970.969.969.068.0
11175.974.973.972.971.970.969.969.068.0
11275.974.973.972.971.970.969.969.068.0
11375.974.973.972.971.970.969.969.068.0
11475.974.973.972.971.970.969.969.068.0
11575.974.973.972.971.970.969.969.068.0
11675.974.973.972.971.970.969.969.068.0
11775.974.973.972.971.970.969.969.068.0
11875.974.973.972.971.970.969.969.068.0
11975.974.973.972.971.970.969.969.068.0
120+75.974.973.972.971.970.969.969.068.0

Table 3 to Paragraph (d)

Ages181920212223242526
086.686.586.486.286.186.085.985.985.8
185.885.785.585.485.385.285.185.084.9
285.084.884.784.584.484.384.284.184.0
384.184.083.883.783.583.483.383.283.1
483.383.183.082.882.782.582.482.382.2
582.582.382.282.081.881.781.681.481.3
681.781.581.381.281.080.880.780.680.4
781.080.780.580.380.280.079.879.779.6
880.280.079.879.579.379.279.078.878.7
979.579.279.078.878.578.378.278.077.8
1078.878.578.278.077.877.577.377.277.0
1178.177.877.577.277.076.876.576.476.2
1277.477.176.876.576.276.075.875.675.4
1376.876.476.175.875.575.275.074.874.6
1476.275.875.475.174.874.574.274.073.8
1575.675.274.874.474.173.873.573.373.0
1675.074.674.273.873.473.172.872.572.3
1774.574.073.673.272.872.572.171.871.5
1874.073.573.072.672.271.871.571.170.8
1973.573.072.572.071.671.270.870.570.1
2073.072.572.071.571.070.670.269.869.5
2172.672.071.571.070.570.069.669.268.8
2272.271.671.070.570.069.569.068.668.2
2371.871.270.670.069.569.068.568.067.6
2471.570.870.269.669.068.568.067.567.1
2571.170.569.869.268.668.067.567.066.5
2670.870.169.568.868.267.667.166.566.0
2770.569.869.168.567.867.266.666.165.5
2870.369.568.868.167.566.866.265.665.1
2970.069.368.567.867.166.565.865.264.6
3069.869.068.367.566.866.265.564.964.2
3169.668.868.067.366.665.865.264.563.9
3269.468.667.867.066.365.664.964.263.5
3369.268.467.666.866.065.364.663.963.2
3469.068.267.466.665.865.164.363.662.9
3568.968.067.266.465.664.864.163.362.6
3668.767.967.166.265.464.663.863.162.3
3768.667.766.966.165.264.463.662.862.1
3868.567.666.865.965.164.263.462.661.9
3968.467.566.665.864.964.163.362.461.6
4068.367.466.565.664.863.963.162.361.5
4168.267.366.465.564.663.862.962.161.3
4268.167.266.365.464.563.662.861.961.1
4368.067.166.265.364.463.562.761.861.0
4467.967.066.165.264.363.462.561.760.8
4567.966.966.065.164.263.362.461.560.7
4667.866.965.965.064.163.262.361.460.6
4767.766.865.965.064.063.162.261.360.5
4867.766.765.864.964.063.062.161.260.3
4967.666.765.764.863.963.062.161.260.3
5067.666.665.764.863.862.962.061.160.2
5167.566.665.664.763.862.861.961.060.1
5267.566.565.664.763.762.861.960.960.0
5367.466.565.564.663.762.761.860.959.9
5467.466.565.564.663.662.761.760.859.9
5567.466.465.564.563.662.661.760.859.8
5667.466.465.464.563.562.661.660.759.8
5767.366.465.464.563.562.561.660.759.7
5867.366.365.464.463.562.561.660.659.7
5967.366.365.464.463.462.561.560.659.6
6067.366.365.364.463.462.461.560.559.6
6167.266.365.364.363.462.461.560.559.6
6267.266.265.364.363.462.461.460.559.5
6367.266.265.364.363.362.461.460.559.5
6467.266.265.264.363.362.361.460.459.5
6567.266.265.264.363.362.361.460.459.5
6667.266.265.264.263.362.361.360.459.4
6767.166.265.264.263.362.361.360.459.4
6867.166.265.264.263.262.361.360.359.4
6967.166.165.264.263.262.361.360.359.4
7067.166.165.264.263.262.261.360.359.4
7167.166.165.164.263.262.261.360.359.3
7267.166.165.164.263.262.261.360.359.3
7367.166.165.164.263.262.261.260.359.3
7467.166.165.164.163.262.261.260.359.3
7567.166.165.164.163.262.261.260.359.3
7667.166.165.164.163.262.261.260.259.3
7767.066.165.164.163.162.261.260.259.3
7867.066.165.164.163.162.261.260.259.3
7967.066.165.164.163.162.261.260.259.3
8067.066.165.164.163.162.161.260.259.2
8167.066.065.164.163.162.161.260.259.2
8267.066.065.164.163.162.161.260.259.2
8367.066.065.164.163.162.161.260.259.2
8467.066.065.164.163.162.161.260.259.2
8567.066.065.164.163.162.161.260.259.2
8667.066.065.164.163.162.161.160.259.2
8767.066.065.064.163.162.161.160.259.2
8867.066.065.064.163.162.161.160.259.2
8967.066.065.064.163.162.161.160.259.2
9067.066.065.064.163.162.161.160.259.2
9167.066.065.064.163.162.161.160.259.2
9267.066.065.064.163.162.161.160.259.2
9367.066.065.064.163.162.161.160.259.2
9467.066.065.064.163.162.161.160.259.2
9567.066.065.064.163.162.161.160.259.2
9667.066.065.064.163.162.161.160.259.2
9767.066.065.064.163.162.161.160.259.2
9867.066.065.064.163.162.161.160.259.2
9967.066.065.064.163.162.161.160.259.2
10067.066.065.064.163.162.161.160.259.2
10167.066.065.064.163.162.161.160.259.2
10267.066.065.064.163.162.161.160.259.2
10367.066.065.064.163.162.161.160.259.2
10467.066.065.064.163.162.161.160.259.2
10567.066.065.064.163.162.161.160.259.2
10667.066.065.064.163.162.161.160.259.2
10767.066.065.064.163.162.161.160.259.2
10867.066.065.064.163.162.161.160.259.2
10967.066.065.064.163.162.161.160.259.2
11067.066.065.064.163.162.161.160.259.2
11167.066.065.064.163.162.161.160.259.2
11267.066.065.064.163.162.161.160.259.2
11367.066.065.064.163.162.161.160.259.2
11467.066.065.064.163.162.161.160.259.2
11567.066.065.064.163.162.161.160.259.2
11667.066.065.064.163.162.161.160.259.2
11767.066.065.064.163.162.161.160.259.2
11867.066.065.064.163.162.161.160.259.2
11967.066.065.064.163.162.161.160.259.2
120+67.066.065.064.163.162.161.160.259.2
Ages272829303132333435
085.785.685.685.585.485.485.385.385.3
184.884.784.784.684.684.584.584.484.4
283.983.883.883.783.683.683.583.583.4
383.082.982.882.882.782.682.682.582.5
482.182.081.981.881.881.781.681.681.5
581.281.181.080.980.980.880.780.780.6
680.380.280.180.079.979.979.879.779.7
779.479.379.279.179.078.978.978.878.7
878.678.478.378.278.178.077.977.977.8
977.777.677.477.377.277.177.077.076.9
1076.876.776.676.476.376.276.176.076.0
1176.075.875.775.675.575.375.275.175.0
1275.275.074.974.774.674.574.374.274.1
1374.474.274.073.973.773.673.573.373.2
1473.673.473.273.072.972.772.672.572.4
1572.872.672.472.272.071.971.771.671.5
1672.071.871.671.471.271.070.970.770.6
1771.371.070.870.670.470.270.069.969.7
1870.570.370.069.869.669.469.269.068.9
1969.869.569.369.068.868.668.468.2

Table 3 to Paragraph (d)

Ages272829303132333435
2069.168.868.568.368.067.867.667.467.2
2168.568.167.867.567.367.066.866.666.4
2267.867.567.166.866.666.366.065.865.6
2367.266.866.566.265.865.665.365.164.8
2466.666.265.865.565.264.964.664.364.1
2566.165.665.264.964.564.263.963.663.3
2665.565.164.664.263.963.563.262.962.6
2765.064.564.163.763.262.962.562.261.9
2864.564.063.563.162.762.361.961.561.2
2964.163.563.062.662.161.761.360.960.5
3063.763.162.662.061.661.160.760.359.9
3163.262.762.161.661.160.660.159.759.3
3262.962.361.761.160.660.159.659.158.7
3362.561.961.360.760.159.659.158.658.1
3462.261.560.960.359.759.158.658.157.6
3561.961.260.559.959.358.758.157.657.1
3661.660.960.259.558.958.357.757.256.6
3761.360.659.959.258.657.957.356.756.2
3861.160.359.658.958.257.656.956.355.7
3960.960.159.458.657.957.256.655.955.3
4060.759.959.158.457.656.956.355.655.0
4160.559.758.958.157.456.756.055.354.6
4260.359.558.757.957.156.455.755.054.3
4360.159.358.557.756.956.255.454.754.0
4460.059.158.357.556.755.955.254.453.7
4559.859.058.157.356.555.754.954.253.4
4659.758.858.057.256.355.554.754.053.2
4759.658.757.957.056.255.454.553.753.0
4859.558.657.756.956.055.254.453.652.8
4959.458.557.656.755.955.054.253.452.6
5059.358.457.556.655.854.954.153.252.4
5159.258.357.456.555.654.853.953.152.2
5259.158.257.356.455.554.753.852.952.1
5359.058.157.256.355.454.653.752.852.0
5459.058.057.156.255.354.553.652.751.8
5558.958.057.156.255.354.453.552.651.7
5658.857.957.056.155.254.353.452.551.6
5758.857.956.956.055.154.253.352.451.5
5858.757.856.956.055.054.153.252.351.4
5958.757.856.855.955.054.153.252.251.3
6058.757.756.855.954.954.053.152.251.3
6158.657.756.755.854.954.053.052.151.2
6258.657.656.755.854.853.953.052.151.1
6358.657.656.755.754.853.952.952.051.1
6458.557.656.655.754.853.852.952.051.0
6558.557.556.655.754.753.852.851.951.0
6658.557.556.655.654.753.752.851.950.9
6758.557.556.555.654.753.752.851.850.9
6858.457.556.555.654.653.752.751.850.9
6958.457.556.555.654.653.752.751.850.8
7058.457.456.555.554.653.652.751.750.8
7158.457.456.555.554.653.652.751.750.8
7258.457.456.555.554.553.652.651.750.8
7358.457.456.455.554.553.652.651.750.7
7458.357.456.455.554.553.652.651.750.7
7558.357.456.455.554.553.552.651.650.7
7658.357.456.455.454.553.552.651.650.7
7758.357.356.455.454.553.552.651.650.7
7858.357.356.455.454.553.552.651.650.6
7958.357.356.455.454.553.552.551.650.6
8058.357.356.455.454.453.552.551.650.6
8158.357.356.455.454.453.552.551.650.6
8258.357.356.355.454.453.552.551.650.6
8358.357.356.355.454.453.552.551.650.6
8458.357.356.355.454.453.552.551.550.6
8558.357.356.355.454.453.552.551.550.6
8658.257.356.355.454.453.552.551.550.6
8758.257.356.355.454.453.452.551.550.6
8858.257.356.355.454.453.452.551.550.6
8958.257.356.355.454.453.452.551.550.6
9058.257.356.355.454.453.452.551.550.6
9158.257.356.355.354.453.452.551.550.6
9258.257.356.355.354.453.452.551.550.6
9358.257.356.355.354.453.452.551.550.6
9458.257.356.355.354.453.452.551.550.6
9558.257.356.355.354.453.452.551.550.6
9658.257.356.355.354.453.452.551.550.6
9758.257.356.355.354.453.452.551.550.6
9858.257.356.355.354.453.452.551.550.6
9958.257.356.355.354.453.452.551.550.6
10058.257.356.355.354.453.452.551.550.6
10158.257.356.355.354.453.452.551.550.6
10258.257.356.355.354.453.452.551.550.6
10358.257.356.355.354.453.452.551.550.5
10458.257.356.355.354.453.452.551.550.5
10558.257.356.355.354.453.452.551.550.5
10658.257.356.355.354.453.452.551.550.5
10758.257.356.355.354.453.452.551.550.5
10858.257.356.355.354.453.452.551.550.5
10958.257.356.355.354.453.452.551.550.5
11058.257.356.355.354.453.452.551.550.5
11158.257.356.355.354.453.452.551.550.5
11258.257.356.355.354.453.452.551.550.5
11358.257.356.355.354.453.452.551.550.5
11458.257.356.355.354.453.452.551.550.5
11558.257.356.355.354.453.452.551.550.5
11658.257.356.355.354.453.452.551.550.5
11758.257.356.355.354.453.452.551.550.5
11858.257.356.355.354.453.452.551.550.5
11958.257.356.355.354.453.452.551.550.5
120+58.257.356.355.354.453.452.551.550.5
Ages363738394041424344
085.285.285.285.185.185.185.085.085.0
184.384.384.384.284.284.284.184.184.1
283.483.383.383.383.283.283.283.183.1
382.482.482.382.382.382.282.282.282.2
481.581.481.481.481.381.381.381.281.2
580.580.580.480.480.480.380.380.380.2
679.679.579.579.579.479.479.379.379.3
778.778.678.678.578.578.478.478.378.3
877.777.777.677.677.577.577.477.477.3
976.876.776.776.676.676.576.576.476.4
1075.975.875.775.775.675.675.575.575.4
1175.074.974.874.774.774.674.674.574.5
1274.074.073.973.873.773.773.673.673.5
1373.173.173.072.972.872.872.772.672.6
1472.272.172.172.071.971.871.871.771.6
1571.471.371.271.171.070.970.870.870.7
1670.570.470.370.270.170.069.969.869.8
1769.669.569.469.369.269.169.068.968.8
1868.768.668.568.468.368.268.168.067.9
1967.967.767.667.567.467.367.267.167.0
2067.166.966.866.666.566.466.366.266.1
2166.266.165.965.865.665.565.465.365.2
2265.465.265.164.964.864.664.564.464.3
2364.664.464.264.163.963.863.663.563.4
2463.863.663.463.363.162.962.862.762.5
2563.162.862.662.462.362.161.961.861.7
2662.362.161.961.661.561.361.161.060.8
2761.661.361.160.960.760.560.360.160.0
2860.960.660.360.159.959.759.559.359.1
2960.259.959.659.459.158.958.758.558.3
3059.559.258.958.658.458.157.957.757.5
3158.958.658.257.957.657.457.156.956.7
3258.357.957.657.256.956.756.456.255.9
3357.757.356.956.656.356.055.755.455.2
3457.256.756.355.955.655.355.054.754.4
3556.656.255.755.355.054.654.354.053.7
3656.155.655.254.754.354.053.653.353.0
3755.655.154.654.253.853.453.052.652.3
3855.254.654.153.653.252.852.452.051.6
3954.754.253.653.152.752.251.851.451.0

Table 3 to Paragraph (d)

Ages363738394041424344
4054.353.853.252.752.251.751.250.850.4
4154.053.452.852.251.751.250.750.249.8
4253.653.052.451.851.250.750.249.749.2
4353.352.652.051.450.850.249.749.248.7
4453.052.351.651.050.449.849.248.748.2
4552.752.051.350.750.049.448.848.347.7
4652.451.751.050.349.749.048.447.847.3
4752.251.550.750.049.348.748.047.446.8
4852.051.250.549.749.048.447.747.146.4
4951.851.050.249.548.848.147.446.746.1
5051.650.850.049.248.547.847.146.445.7
5151.450.649.849.048.347.546.846.145.4
5251.350.449.648.848.047.346.545.845.1
5351.150.349.548.647.847.146.345.644.8
5451.050.149.348.547.746.946.145.344.6
5550.950.049.148.347.546.745.945.144.3
5650.749.949.048.247.346.545.744.944.1
5750.649.848.948.047.246.345.544.743.9
5850.549.748.847.947.146.245.444.543.7
5950.549.648.747.846.946.145.244.443.6
6050.449.548.647.746.846.045.144.343.4
6150.349.448.547.646.745.845.044.143.3
6250.249.348.447.546.645.744.944.043.1
6350.249.348.347.446.545.744.843.943.0
6450.149.248.347.446.545.644.743.842.9
6550.149.148.247.346.445.544.643.742.8
6650.049.148.247.246.345.444.543.642.7
6750.049.048.147.246.345.444.443.542.6
6849.949.048.147.146.245.344.443.542.6
6949.949.048.047.146.245.244.343.442.5
7049.948.948.047.046.145.244.343.342.4
7149.848.947.947.046.145.144.243.342.4
7249.848.947.947.046.045.144.243.242.3
7349.848.847.946.946.045.144.143.242.3
7449.848.847.946.946.045.044.143.242.2
7549.748.847.846.945.945.044.143.142.2
7649.748.847.846.945.945.044.043.142.2
7749.748.847.846.945.945.044.043.142.1
7849.748.747.846.845.944.944.043.042.1
7949.748.747.846.845.944.944.043.042.1
8049.748.747.846.845.944.943.943.042.1
8149.748.747.746.845.844.943.943.042.0
8249.748.747.746.845.844.943.943.042.0
8349.648.747.746.845.844.943.943.042.0
8449.648.747.746.845.844.943.942.942.0
8549.648.747.746.845.844.843.942.942.0
8649.648.747.746.745.844.843.942.942.0
8749.648.747.746.745.844.843.942.942.0
8849.648.747.746.745.844.843.942.942.0
8949.648.747.746.745.844.843.942.941.9
9049.648.647.746.745.844.843.942.941.9
9149.648.647.746.745.844.843.942.941.9
9249.648.647.746.745.844.843.842.941.9
9349.648.647.746.745.844.843.842.941.9
9449.648.647.746.745.844.843.842.941.9
9549.648.647.746.745.844.843.842.941.9
9649.648.647.746.745.844.843.842.941.9
9749.648.647.746.745.844.843.842.941.9
9849.648.647.746.745.844.843.842.941.9
9949.648.647.746.745.844.843.842.941.9
10049.648.647.746.745.844.843.842.941.9
10149.648.647.746.745.844.843.842.941.9
10249.648.647.746.745.844.843.842.941.9
10349.648.647.746.745.844.843.842.941.9
10449.648.647.746.745.844.843.842.941.9
10549.648.647.746.745.744.843.842.941.9
10649.648.647.746.745.744.843.842.941.9
10749.648.647.746.745.744.843.842.941.9
10849.648.647.746.745.744.843.842.941.9
10949.648.647.746.745.744.843.842.941.9
11049.648.647.746.745.744.843.842.941.9
11149.648.647.746.745.744.843.842.941.9
11249.648.647.746.745.744.843.842.941.9
11349.648.647.746.745.744.843.842.941.9
11449.648.647.746.745.744.843.842.941.9
11549.648.647.746.745.744.843.842.941.9
11649.648.647.746.745.744.843.842.941.9
11749.648.647.746.745.744.843.842.941.9
11849.648.647.746.745.744.843.842.941.9
11949.648.647.746.745.744.843.842.941.9
120+49.648.647.746.745.744.843.842.941.9
Ages454647484950515253
085.084.984.984.984.984.984.884.884.8
184.184.084.084.084.084.084.083.983.9
283.183.183.183.083.083.083.083.083.0
382.182.182.182.182.182.082.082.082.0
481.281.181.181.181.181.181.081.081.0
580.280.280.280.180.180.180.180.180.0
679.279.279.279.279.179.179.179.179.1
778.378.278.278.278.278.178.178.178.1
877.377.377.377.277.277.277.277.177.1
976.476.376.376.376.276.276.276.276.1
1075.475.475.375.375.375.275.275.275.2
1174.474.474.474.374.374.374.274.274.2
1273.573.473.473.473.373.373.373.273.2
1372.572.572.472.472.472.372.372.372.3
1471.671.571.571.571.471.471.371.371.3
1570.670.670.570.570.570.470.470.470.3
1669.769.769.669.669.569.569.469.469.4
1768.868.768.768.668.668.568.568.468.4
1867.967.867.767.767.667.667.567.567.4
1966.966.966.866.766.766.666.666.566.5
2066.065.965.965.865.765.765.665.665.5
2165.165.065.064.964.864.864.764.764.6
2264.264.164.064.063.963.863.863.763.7
2363.363.263.163.063.062.962.862.862.7
2462.462.362.262.162.162.061.961.961.8
2561.561.461.361.261.261.161.060.960.9
2660.760.660.560.360.360.260.160.059.9
2759.859.759.659.559.459.359.259.159.0
2859.058.858.758.658.558.458.358.258.1
2958.158.057.957.757.657.557.457.357.2
3057.357.257.056.956.756.656.556.456.3
3156.556.356.256.055.955.855.655.555.4
3255.755.555.455.255.054.954.854.754.6
3354.954.754.554.454.254.153.953.853.7
3454.254.053.753.653.453.253.152.952.8
3553.453.253.052.852.652.452.252.152.0
3652.752.452.252.051.851.651.451.351.1
3752.051.751.551.251.050.850.650.450.3
3851.351.050.750.550.250.049.849.649.5
3950.750.350.049.749.549.249.048.848.6
4050.049.749.349.048.848.548.348.047.8
4149.449.048.748.448.147.847.547.347.1
4248.848.448.047.747.447.146.846.546.3
4348.347.847.447.146.746.446.145.845.6
4447.747.346.846.446.145.745.445.144.8
4547.246.746.345.945.545.144.744.444.1
4646.746.245.745.344.944.544.143.843.4
4746.345.745.244.844.343.943.543.142.8
4845.945.344.844.343.843.342.942.542.1
4945.544.944.343.843.342.842.341.941.5
5045.144.543.943.342.842.341.841.440.9
5144.744.143.542.942.341.841.340.840.4
5244.443.843.142.541.941.440.840.339.9
5344.143.442.842.141.540.940.439.939.4
5443.843.142.541.841.240.640.039.438.9
5543.642.942.241.540.840.239.639.038.4
5643.442.641.941.240.539.839.238.638.0
5743.142.441.640.940.239.538.938.237.6
5842.942.241.440.739.939.238.637.937.3
5942.842.041.240.439.739.038.337.636.9

Table 3 to Paragraph (d)

Ages454647484950515253
6042.641.841.040.239.538.738.037.336.6
6142.441.640.840.039.238.537.737.036.3
6242.341.540.639.839.038.337.536.836.1
6342.241.340.539.738.938.137.336.635.8
6442.141.240.439.538.737.937.136.335.6
6541.941.140.239.438.637.736.936.235.4
6641.841.040.139.338.437.636.836.035.2
6741.840.940.039.138.337.536.635.835.0
6841.740.839.939.038.237.336.535.734.9
6941.640.739.838.938.137.236.435.534.7
7041.540.639.738.838.037.136.235.434.6
7141.540.639.738.837.937.036.135.334.5
7241.440.539.638.737.836.936.035.234.3
7341.440.439.538.637.736.836.035.134.2
7441.340.439.538.637.736.835.935.034.1
7541.340.339.438.537.636.735.834.934.1
7641.240.339.438.537.536.635.734.934.0
7741.240.339.338.437.536.635.734.833.9
7841.240.239.338.437.536.535.634.733.9
7941.140.239.338.337.436.535.634.733.8
8041.140.239.238.337.436.535.534.633.7
8141.140.139.238.337.336.435.534.633.7
8241.140.139.238.337.336.435.534.633.7
8341.140.139.238.237.336.435.434.533.6
8441.040.139.238.237.336.335.434.533.6
8541.040.139.138.237.336.335.434.533.6
8641.040.139.138.237.236.335.434.533.5
8741.040.139.138.237.236.335.434.433.5
8841.040.039.138.237.236.335.334.433.5
8941.040.039.138.137.236.335.334.433.5
9041.040.039.138.137.236.335.334.433.5
9141.040.039.138.137.236.235.334.433.5
9241.040.039.138.137.236.235.334.433.5
9341.040.039.138.137.236.235.334.433.4
9441.040.039.138.137.236.235.334.433.4
9541.040.039.138.137.236.235.334.433.4
9641.040.039.138.137.236.235.334.333.4
9741.040.039.138.137.236.235.334.333.4
9841.040.039.138.137.236.235.334.333.4
9941.040.039.138.137.236.235.334.333.4
10041.040.039.038.137.136.235.334.333.4
10141.040.039.038.137.136.235.334.333.4
10241.040.039.038.137.136.235.334.333.4
10341.040.039.038.137.136.235.334.333.4
10441.040.039.038.137.136.235.334.333.4
10541.040.039.038.137.136.235.334.333.4
10641.040.039.038.137.136.235.334.333.4
10741.040.039.038.137.136.235.334.333.4
10841.040.039.038.137.136.235.334.333.4
10941.040.039.038.137.136.235.334.333.4
11041.040.039.038.137.136.235.334.333.4
11141.040.039.038.137.136.235.334.333.4
11241.040.039.038.137.136.235.334.333.4
11341.040.039.038.137.136.235.334.333.4
11441.040.039.038.137.136.235.334.333.4
11541.040.039.038.137.136.235.334.333.4
11641.040.039.038.137.136.235.334.333.4
11741.040.039.038.137.136.235.334.333.4
11841.040.039.038.137.136.235.334.333.4
11941.040.039.038.137.136.235.334.333.4
120+41.040.039.038.137.136.235.334.333.4
Ages545556575859606162
084.884.884.884.884.884.784.784.784.7
183.983.983.983.983.983.983.883.883.8
282.982.982.982.982.982.982.982.982.9
382.082.081.981.981.981.981.981.981.9
481.081.081.081.080.980.980.980.980.9
580.080.080.080.080.080.079.979.979.9
679.079.079.079.079.079.079.079.078.9
778.178.178.078.078.078.078.078.078.0

Table 3 to Paragraph (d)

Ages545556575859606162
877.177.177.177.077.077.077.077.077.0
976.176.176.176.176.176.076.076.076.0
1075.175.175.175.175.175.175.075.075.0
1174.274.274.174.174.174.174.174.174.0
1273.273.273.273.173.173.173.173.173.1
1372.272.272.272.272.172.172.172.172.1
1471.371.271.271.271.271.271.171.171.1
1570.370.370.270.270.270.270.270.170.1
1669.369.369.369.369.269.269.269.269.2
1768.468.368.368.368.368.268.268.268.2
1867.467.467.467.367.367.367.367.267.2
1966.566.466.466.466.366.366.366.366.2
2065.565.565.465.465.465.465.365.365.3
2164.664.564.564.564.464.464.464.364.3
2263.663.663.563.563.563.463.463.463.4
2362.762.662.662.562.562.562.462.462.4
2461.761.761.661.661.661.561.561.561.4
2560.860.860.760.760.660.660.560.560.5
2659.959.859.859.759.759.659.659.659.5
2759.058.958.858.858.758.758.758.658.6
2858.058.057.957.957.857.857.757.757.6
2957.157.157.056.956.956.856.856.756.7
3056.256.256.156.056.055.955.955.855.8
3155.355.355.255.155.055.054.954.954.8
3254.554.454.354.254.154.154.054.053.9
3353.653.553.453.353.253.253.153.053.0
3452.752.652.552.452.352.252.252.152.1
3551.851.751.651.551.451.351.351.251.1
3651.050.950.750.650.550.550.450.350.2
3750.150.049.949.849.749.649.549.449.3
3849.349.149.048.948.848.748.648.548.4
3948.548.348.248.047.947.847.747.647.5
4047.747.547.347.247.146.946.846.746.6
4146.946.746.546.346.246.146.045.845.7
4246.145.945.745.545.445.245.145.044.9
4345.345.144.944.744.544.444.344.144.0
4444.644.344.143.943.743.643.443.343.1
4543.843.643.443.142.942.842.642.442.3
4643.142.942.642.442.242.041.841.641.5
4742.542.241.941.641.441.241.040.840.6
4841.841.541.240.940.740.440.240.039.8
4941.240.840.540.239.939.739.539.239.0
5040.640.239.839.539.239.038.738.538.3
5140.039.639.238.938.638.338.037.737.5
5239.439.038.638.237.937.637.337.036.8
5338.938.438.037.637.336.936.636.336.1
5438.437.937.537.136.736.336.035.735.4
5537.937.436.936.536.135.735.335.034.7
5637.536.936.536.035.535.134.834.434.1
5737.136.536.035.535.034.634.233.833.4
5836.736.135.535.034.534.133.633.232.8
5936.335.735.134.634.133.633.132.732.3
6036.035.334.834.233.633.132.632.231.7
6135.735.034.433.833.232.732.231.731.2
6235.434.734.133.432.832.331.731.230.8
6335.134.433.833.132.531.931.330.830.3
6434.934.233.532.832.231.531.030.429.9
6534.633.933.232.531.931.230.630.029.5
6634.433.733.032.331.630.930.329.729.1
6734.233.532.732.031.330.630.029.428.7
6834.133.332.531.831.130.429.729.128.4
6933.933.132.331.630.930.129.428.828.1
7033.833.032.231.430.729.929.228.527.9
7133.632.832.031.230.529.729.028.327.6
7233.532.731.931.130.329.528.828.127.4
7333.432.631.730.930.129.428.627.927.2
7433.332.431.630.830.029.228.427.727.0
7533.232.431.530.729.929.128.327.526.8
7633.132.331.430.629.829.028.227.426.6
7733.032.231.330.529.728.828.027.326.5
7833.032.131.230.429.628.727.927.126.4
7932.932.031.230.329.528.727.827.026.2
8032.932.031.130.329.428.627.826.926.1
8132.831.931.130.229.328.527.726.926.0
8232.831.931.030.129.328.427.626.826.0
8332.731.831.030.129.228.427.526.725.9
8432.731.830.930.029.228.327.526.725.8
8532.731.830.930.029.128.327.426.625.8
8632.631.730.930.029.128.227.426.625.7
8732.631.730.829.929.128.227.426.525.7
8832.631.730.829.929.028.227.326.525.6
8932.631.730.829.929.028.227.326.425.6
9032.631.730.829.929.028.127.326.425.6
9132.531.630.729.929.028.127.326.425.6
9232.531.630.729.829.028.127.226.425.5
9332.531.630.729.829.028.127.226.425.5
9432.531.630.729.828.928.127.226.325.5
9532.531.630.729.828.928.127.226.325.5
9632.531.630.729.828.928.027.226.325.5
9732.531.630.729.828.928.027.226.325.5
9832.531.630.729.828.928.027.226.325.5
9932.531.630.729.828.928.027.226.325.4
10032.531.630.729.828.928.027.126.325.4
10132.531.630.729.828.928.027.126.325.4
10232.531.630.729.828.928.027.126.325.4
10332.531.630.729.828.928.027.126.325.4
10432.531.630.729.828.928.027.126.325.4
10532.531.630.729.828.928.027.126.325.4
10632.531.630.729.828.928.027.126.325.4
10732.531.630.729.828.928.027.126.325.4
10832.531.630.729.828.928.027.126.325.4
10932.531.630.729.828.928.027.126.325.4
11032.531.630.729.828.928.027.126.325.4
11132.531.630.729.828.928.027.126.325.4
11232.531.630.729.828.928.027.126.325.4
11332.531.630.729.828.928.027.126.325.4
11432.531.630.729.828.928.027.126.325.4
11532.531.630.729.828.928.027.126.325.4
11632.531.630.729.828.928.027.126.325.4
11732.531.630.729.828.928.027.126.325.4
11832.531.630.729.828.928.027.126.325.4
11932.531.630.729.828.928.027.126.225.4
120+32.531.630.629.828.928.027.126.225.4
Ages636465666768697071
084.784.784.784.784.784.784.784.784.7
183.883.883.883.883.883.883.883.883.8
282.982.882.882.882.882.882.882.882.8
381.981.981.981.981.981.881.881.881.8
480.980.980.980.980.980.980.980.980.9
579.979.979.979.979.979.979.979.979.9
678.978.978.978.978.978.978.978.978.9
778.077.977.977.977.977.977.977.977.9
877.077.077.076.976.976.976.976.976.9
976.076.076.076.076.075.975.975.975.9
1075.075.075.075.075.075.075.074.974.9
1174.074.074.074.074.074.074.074.074.0
1273.073.073.073.073.073.073.073.073.0
1372.172.172.072.072.072.072.072.072.0
1471.171.171.171.171.071.071.071.071.0
1570.170.170.170.170.170.170.070.070.0
1669.169.169.169.169.169.169.169.169.0
1768.268.268.168.168.168.168.168.168.1
1867.267.267.267.267.167.167.167.167.1
1966.266.266.266.266.266.266.166.166.1
2065.365.265.265.265.265.265.265.265.1
2164.364.364.364.264.264.264.264.264.2
2263.363.363.363.363.363.263.263.263.2
2362.462.362.362.362.362.362.362.262.2
2461.461.461.461.361.361.361.361.361.3
2560.560.460.460.460.460.360.360.360.3
2659.559.559.559.459.459.459.459.459.3
2758.658.558.558.558.558.458.458.458.4

Table 3 to Paragraph (d)

Ages636465666768697071
2857.657.657.557.557.557.557.557.457.4
2956.756.656.656.656.556.556.556.556.5
3055.755.755.755.655.655.655.655.555.5
3154.854.854.754.754.754.654.654.654.6
3253.953.853.853.753.753.753.753.653.6
3352.952.952.852.852.852.752.752.752.7
3452.052.051.951.951.851.851.851.751.7
3551.151.051.050.950.950.950.850.850.8
3650.250.150.150.050.049.949.949.949.8
3749.349.249.149.149.049.049.048.948.9
3848.348.348.248.248.148.148.048.047.9
3947.447.447.347.247.247.147.147.047.0
4046.546.546.446.346.346.246.246.146.1
4145.745.645.545.445.445.345.245.245.1
4244.844.744.644.544.444.444.344.344.2
4343.943.843.743.643.543.543.443.343.3
4443.042.942.842.742.642.642.542.442.4
4542.242.141.941.841.841.741.641.541.5
4641.341.241.141.040.940.840.740.640.6
4740.540.440.240.140.039.939.839.739.7
4839.739.539.439.339.139.038.938.838.8
4938.938.738.638.438.338.238.138.037.9
5038.137.937.737.637.537.337.237.137.0
5137.337.136.936.836.636.536.436.236.1
5236.636.336.236.035.835.735.535.435.3
5335.835.635.435.235.034.934.734.634.5
5435.134.934.634.434.234.133.933.833.6
5534.434.233.933.733.533.333.133.032.8
5633.833.533.233.032.732.532.332.232.0
5733.132.832.532.332.031.831.631.431.2
5832.532.231.931.631.331.130.930.730.5
5931.931.531.230.930.630.430.129.929.7
6031.331.030.630.330.029.729.429.229.0
6130.830.430.029.729.429.128.828.528.3
6230.329.929.529.128.728.428.127.927.6
6329.829.428.928.528.227.827.527.226.9
6429.428.928.428.027.627.226.926.626.3
6528.928.428.027.527.126.726.326.025.7
6628.528.027.527.026.626.225.825.425.1
6728.227.627.126.626.125.725.324.924.5
6827.827.226.726.225.725.224.824.324.0
6927.526.926.325.825.324.824.323.923.4
7027.226.626.025.424.924.323.923.422.9
7126.926.325.725.124.524.023.422.922.5
7226.726.025.424.824.223.623.122.522.0
7326.525.825.124.523.923.322.722.221.6
7426.225.524.924.223.623.022.421.821.3
7526.125.324.624.023.322.722.121.520.9
7625.925.224.423.723.122.421.821.220.6
7725.725.024.323.522.922.221.520.920.3
7825.624.824.123.422.722.021.320.620.0
7925.524.723.923.222.521.821.120.419.8
8025.324.623.823.122.321.620.920.219.6
8125.224.523.722.922.221.520.720.019.4
8225.224.423.622.822.121.320.619.919.2
8325.124.323.522.722.021.220.519.719.0
8425.024.223.422.621.921.120.419.618.9
8525.024.123.322.621.821.020.319.518.8
8624.924.123.322.521.720.920.219.418.7
8724.924.023.222.421.620.920.119.318.6
8824.824.023.222.421.620.820.019.218.5
8924.824.023.122.321.520.720.019.218.4
9024.723.923.122.321.520.719.919.118.4
9124.723.923.122.321.520.719.919.118.3
9224.723.923.022.221.420.619.819.018.3
9324.723.823.022.221.420.619.819.018.2
9424.723.823.022.221.420.619.819.018.2
9524.623.823.022.221.420.619.718.918.2
9624.623.823.022.221.320.519.718.918.1
9724.623.823.022.121.320.519.718.918.1
9824.623.822.922.121.320.519.718.918.1
9924.623.822.922.121.320.519.718.918.1
10024.623.822.922.121.320.519.718.918.1
10124.623.822.922.121.320.519.718.918.1
10224.623.722.922.121.320.519.718.818.0
10324.623.722.922.121.320.519.618.818.0
10424.623.722.922.121.320.519.618.818.0
10524.623.722.922.121.320.519.618.818.0
10624.623.722.922.121.320.519.618.818.0
10724.623.722.922.121.320.519.618.818.0
10824.623.722.922.121.320.519.618.818.0
10924.623.722.922.121.320.419.618.818.0
11024.623.722.922.121.320.419.618.818.0
11124.623.722.922.121.320.419.618.818.0
11224.623.722.922.121.320.419.618.818.0
11324.623.722.922.121.320.419.618.818.0
11424.623.722.922.121.320.419.618.818.0
11524.623.722.922.121.320.419.618.818.0
11624.623.722.922.121.320.419.618.818.0
11724.623.722.922.121.220.419.618.818.0
11824.523.722.922.121.220.419.618.818.0
11924.523.722.922.121.220.419.618.818.0
120+24.523.722.922.021.220.419.618.818.0
Ages727374757677787980
084.784.684.684.684.684.684.684.684.6
183.883.883.883.883.883.883.883.883.8
282.882.882.882.882.882.882.882.882.8
381.881.881.881.881.881.881.881.881.8
480.980.880.880.880.880.880.880.880.8
579.979.979.979.979.979.879.879.879.8
678.978.978.978.978.978.978.978.978.9
777.977.977.977.977.977.977.977.977.9
876.976.976.976.976.976.976.976.976.9
975.975.975.975.975.975.975.975.975.9
1074.974.974.974.974.974.974.974.974.9
1173.973.973.973.973.973.973.973.973.9
1273.073.073.072.972.972.972.972.972.9
1372.072.072.072.072.072.071.971.971.9
1471.071.071.071.071.071.071.071.071.0
1570.070.070.070.070.070.070.070.070.0
1669.069.069.069.069.069.069.069.069.0
1768.168.168.068.068.068.068.068.068.0
1867.167.167.167.167.167.067.067.067.0
1966.166.166.166.166.166.166.166.166.1
2065.165.165.165.165.165.165.165.165.1
2164.264.264.164.164.164.164.164.164.1
2263.263.263.263.263.263.163.163.163.1
2362.262.262.262.262.262.262.262.262.1
2461.361.261.261.261.261.261.261.261.2
2560.360.360.360.360.260.260.260.260.2
2659.359.359.359.359.359.359.359.359.2
2758.458.458.358.358.358.358.358.358.3
2857.457.457.457.457.457.357.357.357.3
2956.556.456.456.456.456.456.456.456.4
3055.555.555.555.555.455.455.455.455.4
3154.554.554.554.554.554.554.554.554.4
3253.653.653.653.553.553.553.553.553.5
3352.652.652.652.652.652.652.652.552.5
3451.751.751.751.651.651.651.651.651.6
3550.850.750.750.750.750.750.650.650.6
3649.849.849.849.749.749.749.749.749.7
3748.948.848.848.848.848.848.748.748.7
3847.947.947.947.847.847.847.847.847.8
3947.046.946.946.946.946.946.846.846.8
4046.046.046.045.945.945.945.945.945.9
4145.145.145.045.045.045.044.944.944.9
4244.244.144.144.144.044.044.044.043.9
4343.243.243.243.143.143.143.043.043.0
4442.342.342.242.242.242.142.142.142.1
4541.441.441.341.341.241.241.241.141.1
4640.540.440.440.340.340.340.240.240.2
4739.639.539.539.439.439.339.339.339.2

Table 3 to Paragraph (d)

Ages727374757677787980
4838.738.638.638.538.538.438.438.338.3
4937.837.737.737.637.537.537.537.437.4
5036.936.836.836.736.636.636.536.536.5
5136.036.035.935.835.735.735.635.635.5
5235.235.135.034.934.934.834.734.734.6
5334.334.234.134.134.033.933.933.833.7
5433.533.433.333.233.133.033.032.932.9
5532.732.632.432.432.332.232.132.032.0
5631.931.731.631.531.431.331.231.231.1
5731.130.930.830.730.630.530.430.330.3
5830.330.130.029.929.829.729.629.529.4
5929.529.429.229.129.028.828.728.728.6
6028.828.628.428.328.228.027.927.827.8
6128.127.927.727.527.427.327.127.026.9
6227.427.227.026.826.626.526.426.226.1
6326.726.526.226.125.925.725.625.525.3
6426.025.825.525.325.225.024.824.724.6
6525.425.124.924.624.424.324.123.923.8
6624.824.524.224.023.723.523.423.223.1
6724.223.923.623.323.122.922.722.522.3
6823.623.323.022.722.422.222.021.821.6
6923.122.722.422.121.821.521.321.120.9
7022.522.221.821.521.220.920.620.420.2
7122.021.621.320.920.620.320.019.819.6
7221.621.120.720.420.019.719.419.218.9
7321.120.720.319.919.519.118.818.618.3
7420.720.319.819.419.018.618.318.017.7
7520.419.919.418.918.518.117.817.417.1
7620.019.519.018.518.117.717.316.916.6
7719.719.118.618.117.717.216.816.416.1
7819.418.818.317.817.316.816.416.015.6
7919.218.618.017.416.916.416.015.615.2
8018.918.317.717.116.616.115.615.214.7
8118.718.117.416.916.315.815.314.814.4
8218.517.917.216.616.015.515.014.514.0
8318.317.717.016.415.815.214.714.213.7
8418.217.516.816.215.615.014.413.913.4
8518.117.416.716.015.414.814.213.613.1
8617.917.216.515.915.214.614.013.412.9
8717.817.116.415.715.114.413.813.212.7
8817.717.016.315.614.914.313.713.112.5
8917.716.916.215.514.814.213.512.912.3
9017.616.916.115.414.714.113.412.812.2
9117.516.816.115.314.614.013.312.712.1
9217.516.716.015.314.613.913.212.611.9
9317.416.715.915.214.513.813.112.511.9
9417.416.615.915.214.413.713.112.411.8
9517.416.615.915.114.413.713.012.311.7
9617.416.615.815.114.313.612.912.311.6
9717.316.615.815.014.313.612.912.211.6
9817.316.515.815.014.313.612.912.211.5
9917.316.515.715.014.313.512.812.211.5
10017.316.515.715.014.213.512.812.111.5
10117.316.515.715.014.213.512.812.111.4
10217.316.515.714.914.213.512.812.111.4
10317.316.515.714.914.213.512.812.111.4
10417.216.515.714.914.213.512.712.011.4
10517.216.515.714.914.213.412.712.011.4
10617.216.515.714.914.213.412.712.011.4
10717.216.515.714.914.213.412.712.011.4
10817.216.515.714.914.213.412.712.011.4
10917.216.415.714.914.213.412.712.011.3
11017.216.415.714.914.213.412.712.011.3
11117.216.415.714.914.213.412.712.011.3
11217.216.415.714.914.213.412.712.011.3
11317.216.415.714.914.213.412.712.011.3
11417.216.415.714.914.113.412.712.011.3
11517.216.415.714.914.113.412.712.011.3
11617.216.415.614.914.113.412.712.011.3
11717.216.415.614.914.113.412.712.011.3
11817.216.415.614.914.113.412.611.911.3
11917.216.415.614.814.113.412.611.911.2

Table 3 to Paragraph (d)

Ages727374757677787980
120+17.216.415.614.814.113.312.611.911.2
Ages818283848586878889
084.684.684.684.684.684.684.684.684.6
183.883.883.783.783.783.783.783.783.7
282.882.882.882.882.882.882.882.882.8
381.881.881.881.881.881.881.881.881.8
480.880.880.880.880.880.880.880.880.8
579.879.879.879.879.879.879.879.879.8
678.978.978.978.978.878.878.878.878.8
777.977.977.977.977.977.977.977.977.9
876.976.976.976.976.976.976.976.976.9
975.975.975.975.975.975.975.975.975.9
1074.974.974.974.974.974.974.974.974.9
1173.973.973.973.973.973.973.973.973.9
1272.972.972.972.972.972.972.972.972.9
1371.971.971.971.971.971.971.971.971.9
1471.070.970.970.970.970.970.970.970.9
1570.070.070.070.070.070.070.069.969.9
1669.069.069.069.069.069.069.069.069.0
1768.068.068.068.068.068.068.068.068.0
1867.067.067.067.067.067.067.067.067.0
1966.066.066.066.066.066.066.066.066.0
2065.165.165.165.165.165.165.065.065.0
2164.164.164.164.164.164.164.164.164.1
2263.163.163.163.163.163.163.163.163.1
2362.162.162.162.162.162.162.162.162.1
2461.261.261.261.261.261.161.161.161.1
2560.260.260.260.260.260.260.260.260.2
2659.259.259.259.259.259.259.259.259.2
2758.358.358.358.358.358.258.258.258.2
2857.357.357.357.357.357.357.357.357.3
2956.456.356.356.356.356.356.356.356.3
3055.455.455.455.455.455.455.455.455.4
3154.454.454.454.454.454.454.454.454.4
3253.553.553.553.553.553.553.453.453.4
3352.552.552.552.552.552.552.552.552.5
3451.651.651.651.551.551.551.551.551.5
3550.650.650.650.650.650.650.650.650.6
3649.749.749.649.649.649.649.649.649.6
3748.748.748.748.748.748.748.748.748.7
3847.747.747.747.747.747.747.747.747.7
3946.846.846.846.846.846.746.746.746.7
4045.845.845.845.845.845.845.845.845.8
4144.944.944.944.944.844.844.844.844.8
4243.943.943.943.943.943.943.943.943.9
4343.043.043.042.942.942.942.942.942.9
4442.042.042.042.042.042.042.042.041.9
4541.141.141.141.041.041.041.041.041.0
4640.140.140.140.140.140.140.140.040.0
4739.239.239.239.239.139.139.139.139.1
4838.338.338.238.238.238.238.238.238.1
4937.337.337.337.337.337.237.237.237.2
5036.436.436.436.336.336.336.336.336.3
5135.535.535.435.435.435.435.435.335.3
5234.634.634.534.534.534.534.434.434.4
5333.733.733.633.633.633.533.533.533.5
5432.832.832.732.732.732.632.632.632.6
5531.931.931.831.831.831.731.731.731.7
5631.131.031.030.930.930.930.830.830.8
5730.230.130.130.030.030.029.929.929.9
5829.329.329.229.229.129.129.129.029.0
5928.528.428.428.328.328.228.228.228.2
6027.727.627.527.527.427.427.427.327.3
6126.926.826.726.726.626.626.526.526.4
6226.026.025.925.825.825.725.725.625.6
6325.225.225.125.025.024.924.924.824.8
6424.524.424.324.224.124.124.024.024.0
6523.723.623.523.423.323.323.223.223.1
6622.922.822.722.622.622.522.422.422.3
6722.222.122.021.921.821.721.621.621.5

Table 3 to Paragraph (d)

Ages818283848586878889
6821.521.321.221.121.020.920.920.820.7
6920.720.620.520.420.320.220.120.020.0
7020.019.919.719.619.519.419.319.219.2
7119.419.219.018.918.818.718.618.518.4
7218.718.518.318.218.117.917.817.717.7
7318.117.917.717.517.417.217.117.016.9
7417.417.217.016.816.716.516.416.316.2
7516.916.616.416.216.015.915.715.615.5
7616.316.015.815.615.415.215.114.914.8
7715.815.515.215.014.814.614.414.314.2
7815.315.014.714.414.214.013.813.713.5
7914.814.514.213.913.613.413.213.112.9
8014.414.013.713.413.112.912.712.512.3
8114.013.613.212.912.612.412.212.011.8
8213.613.212.812.512.211.911.711.511.3
8313.212.812.412.111.811.511.211.010.8
8412.912.512.111.711.411.110.810.510.3
8512.612.211.811.411.010.710.410.19.9
8612.411.911.511.110.710.410.09.89.5
8712.211.711.210.810.410.09.79.49.1
8812.011.511.010.510.19.89.49.18.8
8911.811.310.810.39.99.59.18.88.5
9011.611.110.610.19.79.38.98.68.3
9111.510.910.49.99.59.18.78.38.0
9211.410.810.39.89.38.98.58.17.8
9311.310.710.19.69.28.78.37.97.6
9411.210.610.09.59.08.68.27.87.4
9511.110.59.99.48.98.58.07.67.3
9611.010.49.99.38.88.47.97.57.1
9711.010.49.89.28.78.37.87.47.0
9810.910.39.79.28.78.27.77.36.9
9910.910.29.79.18.68.17.67.26.8
10010.810.29.69.18.58.07.67.26.8
10110.810.29.69.08.58.07.57.16.7
10210.810.19.69.08.58.07.57.06.6
10310.710.19.59.08.47.97.47.06.6
10410.710.19.58.98.47.97.47.06.6
10510.710.19.58.98.47.97.46.96.5
10610.710.19.58.98.47.97.46.96.5
10710.710.19.58.98.47.97.46.96.5
10810.710.19.58.98.47.87.46.96.5
10910.710.19.58.98.47.87.46.96.5
11010.710.19.58.98.37.87.46.96.5
11110.710.19.58.98.37.87.36.96.5
11210.710.19.58.98.37.87.36.96.5
11310.710.09.48.98.37.87.36.96.4
11410.710.09.48.98.37.87.36.96.4
11510.710.09.48.88.37.87.36.86.4
11610.610.09.48.88.37.77.36.86.4
11710.610.09.48.88.27.77.26.86.3
11810.610.09.38.88.27.77.26.76.3
11910.69.99.38.78.27.67.16.66.2
120+10.59.99.38.78.17.67.16.66.1
Ages909192939495969798
084.684.684.684.684.684.684.684.684.6
183.783.783.783.783.783.783.783.783.7
282.882.882.882.882.882.882.882.882.8
381.881.881.881.881.881.881.881.881.8
480.880.880.880.880.880.880.880.880.8
579.879.879.879.879.879.879.879.879.8
678.878.878.878.878.878.878.878.878.8
777.977.977.977.977.977.977.977.977.9
876.976.976.976.976.976.976.976.976.9
975.975.975.975.975.975.975.975.975.9
1074.974.974.974.974.974.974.974.974.9
1173.973.973.973.973.973.973.973.973.9
1272.972.972.972.972.972.972.972.972.9
1371.971.971.971.971.971.971.971.971.9
1470.970.970.970.970.970.970.970.970.9
1569.969.969.969.969.969.969.969.969.9

Table 3 to Paragraph (d)

Ages909192939495969798
1669.069.069.069.069.069.069.069.069.0
1768.068.068.068.068.068.068.068.068.0
1867.067.067.067.067.067.067.067.067.0
1966.066.066.066.066.066.066.066.066.0
2065.065.065.065.065.065.065.065.065.0
2164.164.164.164.164.164.164.164.164.1
2263.163.163.163.163.163.163.163.163.1
2362.162.162.162.162.162.162.162.162.1
2461.161.161.161.161.161.161.161.161.1
2560.260.260.260.260.260.260.260.260.2
2659.259.259.259.259.259.259.259.259.2
2758.258.258.258.258.258.258.258.258.2
2857.357.357.357.357.357.357.357.357.3
2956.356.356.356.356.356.356.356.356.3
3055.455.355.355.355.355.355.355.355.3
3154.454.454.454.454.454.454.454.454.4
3253.453.453.453.453.453.453.453.453.4
3352.552.552.552.552.552.552.552.552.5
3451.551.551.551.551.551.551.551.551.5
3550.650.650.650.650.650.650.650.650.6
3649.649.649.649.649.649.649.649.649.6
3748.648.648.648.648.648.648.648.648.6
3847.747.747.747.747.747.747.747.747.7
3946.746.746.746.746.746.746.746.746.7
4045.845.845.845.845.845.845.845.845.8
4144.844.844.844.844.844.844.844.844.8
4243.943.943.843.843.843.843.843.843.8
4342.942.942.942.942.942.942.942.942.9
4441.941.941.941.941.941.941.941.941.9
4541.041.041.041.041.041.041.041.041.0
4640.040.040.040.040.040.040.040.040.0
4739.139.139.139.139.139.139.139.139.1
4838.138.138.138.138.138.138.138.138.1
4937.237.237.237.237.237.237.237.237.2
5036.336.236.236.236.236.236.236.236.2
5135.335.335.335.335.335.335.335.335.3
5234.434.434.434.434.434.434.334.334.3
5333.533.533.533.433.433.433.433.433.4
5432.632.532.532.532.532.532.532.532.5
5531.731.631.631.631.631.631.631.631.6
5630.830.730.730.730.730.730.730.730.7
5729.929.929.829.829.829.829.829.829.8
5829.029.029.029.028.928.928.928.928.9
5928.128.128.128.128.128.128.028.028.0
6027.327.327.227.227.227.227.227.227.2
6126.426.426.426.426.326.326.326.326.3
6225.625.625.525.525.525.525.525.525.5
6324.724.724.724.724.724.624.624.624.6
6423.923.923.923.823.823.823.823.823.8
6523.123.123.023.023.023.023.023.022.9
6622.322.322.222.222.222.222.222.122.1
6721.521.521.421.421.421.421.321.321.3
6820.720.720.620.620.620.620.520.520.5
6919.919.919.819.819.819.719.719.719.7
7019.119.119.019.019.018.918.918.918.9
7118.418.318.318.218.218.218.118.118.1
7217.617.517.517.417.417.417.417.317.3
7316.916.816.716.716.616.616.616.616.5
7416.116.116.015.915.915.915.815.815.8
7515.415.315.315.215.215.115.115.015.0
7614.714.614.614.514.414.414.314.314.3
7714.114.013.913.813.713.713.613.613.6
7813.413.313.213.113.113.012.912.912.9
7912.812.712.612.512.412.312.312.212.2
8012.212.111.911.911.811.711.611.611.5
8111.611.511.411.311.211.111.011.010.9
8211.110.910.810.710.610.510.410.410.3
8310.610.410.310.110.09.99.99.89.7
8410.19.99.89.69.59.49.39.29.2
859.79.59.39.29.08.98.88.78.7
869.39.18.98.78.68.58.48.38.2
878.98.78.58.38.28.07.97.87.7
888.68.38.17.97.87.67.57.47.3
898.38.07.87.67.47.37.17.06.9
908.07.77.57.37.16.96.86.76.6
917.77.57.27.06.86.66.56.46.2
927.57.27.06.76.56.46.26.15.9
937.37.06.76.56.36.15.95.85.7
947.16.86.56.36.15.95.75.55.4
956.96.66.46.15.95.75.55.35.2
966.86.56.25.95.75.55.35.15.0
976.76.46.15.85.55.35.14.94.8
986.66.25.95.75.45.25.04.84.6
996.56.15.85.55.35.04.84.64.5
1006.46.05.75.45.24.94.74.54.3
1016.36.05.65.35.14.84.64.44.2
1026.35.95.65.35.04.74.54.34.1
1036.25.95.55.24.94.74.54.24.1
1046.25.85.55.24.94.64.44.24.0
1056.15.85.45.14.94.64.44.14.0
1066.15.85.45.14.84.64.34.13.9
1076.15.85.45.14.84.64.34.13.9
1086.15.75.45.14.84.54.34.13.9
1096.15.75.45.14.84.54.34.13.9
1106.15.75.45.14.84.54.34.13.9
1116.15.75.45.14.84.54.34.13.9
1126.15.75.45.14.84.54.34.03.8
1136.15.75.35.04.74.54.24.03.8
1146.05.75.35.04.74.44.24.03.8
1156.05.65.35.04.74.44.24.03.8
1166.05.65.24.94.64.44.13.93.7
1175.95.55.24.94.64.34.03.83.6
1185.85.55.14.84.54.23.93.73.5
1195.85.45.04.74.44.13.83.63.3
120+5.75.34.94.64.34.03.73.43.2
Ages99100101102103104105106107
084.684.684.684.684.684.684.684.684.6
183.783.783.783.783.783.783.783.783.7
282.882.882.882.882.882.882.882.882.8
381.881.881.881.881.881.881.881.881.8
480.880.880.880.880.880.880.880.880.8
579.879.879.879.879.879.879.879.879.8
678.878.878.878.878.878.878.878.878.8
777.977.977.977.977.977.977.977.977.9
876.976.976.976.976.976.976.976.976.9
975.975.975.975.975.975.975.975.975.9
1074.974.974.974.974.974.974.974.974.9
1173.973.973.973.973.973.973.973.973.9
1272.972.972.972.972.972.972.972.972.9
1371.971.971.971.971.971.971.971.971.9
1470.970.970.970.970.970.970.970.970.9
1569.969.969.969.969.969.969.969.969.9
1669.069.069.069.069.069.069.069.069.0
1768.068.068.068.068.068.068.068.068.0
1867.067.067.067.067.067.067.067.067.0
1966.066.066.066.066.066.066.066.066.0
2065.065.065.065.065.065.065.065.065.0
2164.164.164.164.164.164.164.164.164.1
2263.163.163.163.163.163.163.163.163.1
2362.162.162.162.162.162.162.162.162.1
2461.161.161.161.161.161.161.161.161.1
2560.260.260.260.260.260.260.260.260.2
2659.259.259.259.259.259.259.259.259.2
2758.258.258.258.258.258.258.258.258.2
2857.357.357.357.357.357.357.357.357.3
2956.356.356.356.356.356.356.356.356.3
3055.355.355.355.355.355.355.355.355.3
3154.454.454.454.454.454.454.454.454.4
3253.453.453.453.453.453.453.453.453.4
3352.552.552.552.552.552.552.552.552.5
3451.551.551.551.551.551.551.551.551.5
3550.650.650.650.650.550.550.550.550.5

Table 3 to Paragraph (d)

Ages99100101102103104105106107
3649.649.649.649.649.649.649.649.649.6
3748.648.648.648.648.648.648.648.648.6
3847.747.747.747.747.747.747.747.747.7
3946.746.746.746.746.746.746.746.746.7
4045.845.845.845.845.845.845.745.745.7
4144.844.844.844.844.844.844.844.844.8
4243.843.843.843.843.843.843.843.843.8
4342.942.942.942.942.942.942.942.942.9
4441.941.941.941.941.941.941.941.941.9
4541.041.041.041.041.041.041.041.041.0
4640.040.040.040.040.040.040.040.040.0
4739.139.039.039.039.039.039.039.039.0
4838.138.138.138.138.138.138.138.138.1
4937.237.137.137.137.137.137.137.137.1
5036.236.236.236.236.236.236.236.236.2
5135.335.335.335.335.335.335.335.335.3
5234.334.334.334.334.334.334.334.334.3
5333.433.433.433.433.433.433.433.433.4
5432.532.532.532.532.532.532.532.532.5
5531.631.631.631.631.631.631.631.631.6
5630.730.730.730.730.730.730.730.730.7
5729.829.829.829.829.829.829.829.829.8
5828.928.928.928.928.928.928.928.928.9
5928.028.028.028.028.028.028.028.028.0
6027.227.127.127.127.127.127.127.127.1
6126.326.326.326.326.326.326.326.326.3
6225.425.425.425.425.425.425.425.425.4
6324.624.624.624.624.624.624.624.624.6
6423.823.823.823.723.723.723.723.723.7
6522.922.922.922.922.922.922.922.922.9
6622.122.122.122.122.122.122.122.122.1
6721.321.321.321.321.321.321.321.321.3
6820.520.520.520.520.520.520.520.520.5
6919.719.719.719.719.619.619.619.619.6
7018.918.918.918.818.818.818.818.818.8
7118.118.118.118.018.018.018.018.018.0
7217.317.317.317.317.317.217.217.217.2
7316.516.516.516.516.516.516.516.516.5
7415.715.715.715.715.715.715.715.715.7
7515.015.015.014.914.914.914.914.914.9
7614.314.214.214.214.214.214.214.214.2
7713.513.513.513.513.513.513.413.413.4
7812.812.812.812.812.812.712.712.712.7
7912.212.112.112.112.112.012.012.012.0
8011.511.511.411.411.411.411.411.411.4
8110.910.810.810.810.710.710.710.710.7
8210.210.210.210.110.110.110.110.110.1
839.79.69.69.69.59.59.59.59.5
849.19.19.09.09.08.98.98.98.9
858.68.58.58.58.48.48.48.48.4
868.18.08.08.07.97.97.97.97.9
877.67.67.57.57.47.47.47.47.4
887.27.27.17.07.07.06.96.96.9
896.86.86.76.66.66.66.56.56.5
906.56.46.36.36.26.26.16.16.1
916.16.06.05.95.95.85.85.85.8
925.85.75.65.65.55.55.45.45.4
935.55.45.35.35.25.25.15.15.1
945.35.25.15.04.94.94.94.84.8
955.04.94.84.74.74.64.64.64.6
964.84.74.64.54.54.44.44.34.3
974.64.54.44.34.24.24.14.14.1
984.54.34.24.14.14.04.03.93.9
994.34.24.14.03.93.83.83.83.7
1004.24.13.93.83.73.73.63.63.6
1014.13.93.83.73.63.53.53.53.4
1024.03.83.73.63.53.43.43.33.3
1033.93.73.63.53.43.33.33.23.2
1043.83.73.53.43.33.33.23.23.2
1053.83.63.53.43.33.23.13.13.1
1063.83.63.53.33.23.23.13.13.1
1073.73.63.43.33.23.23.13.13.0
1083.73.63.43.33.23.13.13.03.0
1093.73.63.43.33.23.13.13.03.0
1103.73.53.43.33.23.13.13.03.0
1113.73.53.43.33.23.13.03.03.0
1123.73.53.43.33.23.13.03.03.0
1133.63.53.43.23.13.13.03.02.9
1143.63.53.33.23.13.03.02.92.9
1153.63.43.33.23.13.02.92.92.9
1163.53.33.23.13.02.92.82.82.8
1173.43.33.13.02.92.82.72.72.7
1183.33.13.02.82.72.62.62.52.5
1193.12.92.82.62.52.42.42.32.3
120+3.02.82.62.52.32.22.12.12.1

Table 3 to Paragraph (d)

Ages108109110111112113114115116
084.684.684.684.684.684.684.684.684.6
183.783.783.783.783.783.783.783.783.7
282.882.882.882.882.882.882.882.882.8
381.881.881.881.881.881.881.881.881.8
480.880.880.880.880.880.880.880.880.8
579.879.879.879.879.879.879.879.879.8
678.878.878.878.878.878.878.878.878.8
777.977.977.977.977.977.977.977.977.9
876.976.976.976.976.976.976.976.976.9
975.975.975.975.975.975.975.975.975.9
1074.974.974.974.974.974.974.974.974.9
1173.973.973.973.973.973.973.973.973.9
1272.972.972.972.972.972.972.972.972.9
1371.971.971.971.971.971.971.971.971.9
1470.970.970.970.970.970.970.970.970.9
1569.969.969.969.969.969.969.969.969.9
1669.069.069.069.069.069.069.069.069.0
1768.068.068.068.068.068.068.068.068.0
1867.067.067.067.067.067.067.067.067.0
1966.066.066.066.066.066.066.066.066.0
2065.065.065.065.065.065.065.065.065.0
2164.164.164.164.164.164.164.164.164.1
2263.163.163.163.163.163.163.163.163.1
2362.162.162.162.162.162.162.162.162.1
2461.161.161.161.161.161.161.161.161.1
2560.260.260.260.260.260.260.260.260.2
2659.259.259.259.259.259.259.259.259.2
2758.258.258.258.258.258.258.258.258.2
2857.357.357.357.357.357.357.357.357.3
2956.356.356.356.356.356.356.356.356.3
3055.355.355.355.355.355.355.355.355.3
3154.454.454.454.454.454.454.454.454.4
3253.453.453.453.453.453.453.453.453.4
3352.552.552.552.552.552.552.552.552.5
3451.551.551.551.551.551.551.551.551.5
3550.550.550.550.550.550.550.550.550.5
3649.649.649.649.649.649.649.649.649.6
3748.648.648.648.648.648.648.648.648.6
3847.747.747.747.747.747.747.747.747.7
3946.746.746.746.746.746.746.746.746.7
4045.745.745.745.745.745.745.745.745.7
4144.844.844.844.844.844.844.844.844.8
4243.843.843.843.843.843.843.843.843.8
4342.942.942.942.942.942.942.942.942.9
4441.941.941.941.941.941.941.941.941.9
4541.041.041.041.041.041.041.041.041.0
4640.040.040.040.040.040.040.040.040.0
4739.039.039.039.039.039.039.039.039.0
4838.138.138.138.138.138.138.138.138.1
4937.137.137.137.137.137.137.137.137.1
5036.236.236.236.236.236.236.236.236.2
5135.335.335.335.335.335.335.335.335.3
5234.334.334.334.334.334.334.334.334.3
5333.433.433.433.433.433.433.433.433.4
5432.532.532.532.532.532.532.532.532.5
5531.631.631.631.631.631.631.631.631.6
5630.730.730.730.730.730.730.730.730.7
5729.829.829.829.829.829.829.829.829.8
5828.928.928.928.928.928.928.928.928.9
5928.028.028.028.028.028.028.028.028.0
6027.127.127.127.127.127.127.127.127.1
6126.326.326.326.326.326.326.326.326.3
6225.425.425.425.425.425.425.425.425.4
6324.624.624.624.624.624.624.624.624.6
6423.723.723.723.723.723.723.723.723.7
6522.922.922.922.922.922.922.922.922.9
6622.122.122.122.122.122.122.122.122.1
6721.321.321.321.321.321.321.321.321.3
6820.520.420.420.420.420.420.420.420.4
6919.619.619.619.619.619.619.619.619.6
7018.818.818.818.818.818.818.818.818.8
7118.018.018.018.018.018.018.018.018.0
7217.217.217.217.217.217.217.217.217.2
7316.516.416.416.416.416.416.416.416.4
7415.715.715.715.715.715.715.715.715.6
7514.914.914.914.914.914.914.914.914.9
7614.214.214.214.214.214.214.114.114.1
7713.413.413.413.413.413.413.413.413.4
7812.712.712.712.712.712.712.712.712.7
7912.012.012.012.012.012.012.012.012.0
8011.411.311.311.311.311.311.311.311.3
8110.710.710.710.710.710.710.710.710.6
8210.110.110.110.110.110.010.010.010.0
839.59.59.59.59.59.49.49.49.4
848.98.98.98.98.98.98.98.88.8
858.48.48.38.38.38.38.38.38.3
867.87.87.87.87.87.87.87.87.7
877.47.47.47.37.37.37.37.37.3
886.96.96.96.96.96.96.96.86.8
896.56.56.56.56.56.46.46.46.4
906.16.16.16.16.16.16.06.06.0
915.75.75.75.75.75.75.75.65.6
925.45.45.45.45.45.35.35.35.2
935.15.15.15.15.15.05.05.04.9
944.84.84.84.84.84.74.74.74.6
954.54.54.54.54.54.54.44.44.4
964.34.34.34.34.34.24.24.24.1
974.14.14.14.14.04.04.04.03.9
983.93.93.93.93.83.83.83.83.7
993.73.73.73.73.73.63.63.63.5
1003.63.63.53.53.53.53.53.43.3
1013.43.43.43.43.43.43.33.33.2
1023.33.33.33.33.33.23.23.23.1
1033.23.23.23.23.23.13.13.13.0
1043.13.13.13.13.13.13.03.02.9
1053.13.13.13.03.03.03.02.92.8
1063.03.03.03.03.03.02.92.92.8
1073.03.03.03.03.02.92.92.92.8
1083.03.03.03.02.92.92.92.82.8
1093.03.03.03.02.92.92.92.82.8
1103.03.03.02.92.92.92.92.82.7
1113.03.02.92.92.92.92.82.82.7
1122.92.92.92.92.92.92.82.82.7
1132.92.92.92.92.92.82.82.82.7
1142.92.92.92.82.82.82.82.72.6
1152.82.82.82.82.82.82.72.72.6
1162.82.82.72.72.72.72.62.62.5
1172.72.62.62.62.62.62.52.52.4
1182.52.52.52.42.42.42.42.32.2
1192.32.32.22.22.22.22.12.12.0
120+2.02.02.02.02.01.91.91.81.8

Table 3 to Paragraph (d)

Ages117118119120+
084.684.684.684.6
183.783.783.783.7
282.882.882.882.8
381.881.881.881.8
480.880.880.880.8
579.879.879.879.8
678.878.878.878.8
777.977.977.977.9
876.976.976.976.9
975.975.975.975.9
1074.974.974.974.9
1173.973.973.973.9
1272.972.972.972.9
1371.971.971.971.9
1470.970.970.970.9
1569.969.969.969.9
1669.069.069.069.0
1768.068.068.068.0
1867.067.067.067.0
1966.066.066.066.0
2065.065.065.065.0
2164.164.164.164.1
2263.163.163.163.1
2362.162.162.162.1
2461.161.161.161.1
2560.260.260.260.2
2659.259.259.259.2
2758.258.258.258.2
2857.357.357.357.3
2956.356.356.356.3
3055.355.355.355.3
3154.454.454.454.4
3253.453.453.453.4
3352.552.552.552.5
3451.551.551.551.5
3550.550.550.550.5
3649.649.649.649.6
3748.648.648.648.6
3847.747.747.747.7
3946.746.746.746.7
4045.745.745.745.7
4144.844.844.844.8
4243.843.843.843.8
4342.942.942.942.9
4441.941.941.941.9
4541.041.041.041.0
4640.040.040.040.0
4739.039.039.039.0
4838.138.138.138.1
4937.137.137.137.1
5036.236.236.236.2
5135.335.335.335.3
5234.334.334.334.3
5333.433.433.433.4
5432.532.532.532.5
5531.631.631.631.6
5630.730.730.730.6
5729.829.829.829.8
5828.928.928.928.9
5928.028.028.028.0
6027.127.127.127.1
6126.326.326.226.2
6225.425.425.425.4
6324.624.524.524.5
6423.723.723.723.7
6522.922.922.922.9
6622.122.122.122.0
6721.221.221.221.2
6820.420.420.420.4
6919.619.619.619.6
7018.818.818.818.8
7118.018.018.018.0
7217.217.217.217.2
7316.416.416.416.4
7415.615.615.615.6
7514.914.914.814.8
7614.114.114.114.1
7713.413.413.413.3
7812.712.612.612.6
7912.011.911.911.9
8011.311.311.211.2
8110.610.610.610.5
8210.010.09.99.9
839.49.39.39.3
848.88.88.78.7
858.28.28.28.1
867.77.77.67.6
877.27.27.17.1
886.86.76.66.6
896.36.36.26.1
905.95.85.85.7
915.55.55.45.3
925.25.15.04.9
934.94.84.74.6
944.64.54.44.3
954.34.24.14.0
964.03.93.83.7
973.83.73.63.4
983.63.53.33.2
993.43.33.13.0
1003.33.12.92.8
1013.13.02.82.6
1023.02.82.62.5
1032.92.72.52.3
1042.82.62.42.2
1052.72.62.42.1
1062.72.52.32.1
1072.72.52.32.1
1082.72.52.32.0
1092.62.52.32.0
1102.62.52.22.0
1112.62.42.22.0
1122.62.42.22.0
1132.62.42.21.9
1142.52.42.11.9
1152.52.32.11.8
1162.42.22.01.8
1172.32.11.91.6
1182.11.91.71.4
1191.91.71.31.1
120+1.61.41.11.0

(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)

AgeProbability of death
00.001762
10.000441
20.000292
30.000232
40.000177
50.000161
60.000153
70.000145
80.000132
90.000127
100.000128
110.000135
120.000146
130.000164
140.000192
150.000223
160.000253
170.000276
180.000293
190.000304
200.000313
210.000343
220.000377
230.000421
240.000466
250.000520
260.000581
270.000630
280.000677
290.000720
300.000763
310.000799
320.000824
330.000833
340.000830
350.000823
360.000819
370.000824
380.000836
390.000853
400.000879
410.000909
420.000945
430.000980
440.001019
450.001065
460.001132
470.001225
480.001345
490.001485
500.001656
510.001874
520.002121
530.002397
540.002701
550.003032
560.003390
570.003774
580.004181
590.004613
600.005071
610.005554
620.006071
630.006624
640.007225
650.007884
660.008238
670.008659
680.009163
690.009767
700.010491
710.011358
720.012385
730.013598
740.015014
750.016670
760.018587
770.020815
780.023391
790.026387
800.029850
810.033883
820.038544
830.043880
840.049956
850.056799
860.064436
870.072882
880.082137
890.092172
900.102919
910.114344
920.126605
930.139936
940.154844
950.171902
960.187210
970.204659
980.222921
990.241884
1000.261476
1010.281536
1020.301847
1030.322371
1040.342940
1050.361261
1060.372886
1070.381098
1080.383358
1090.385709
1100.388092
1110.390353
1120.392822
1130.395188
1140.397567
1150.400000
1160.400000
1170.400000
1180.400000
1190.400000
1200.400000

(f) Applicability datesโ€”(1) In general. The life expectancy tables and Uniform Lifetime Table set forth in this section apply for distribution calendar years beginning on or after January 1, 2022. For life expectancy tables and the Uniform Lifetime Table applicable for earlier distribution calendar years, see 1.401(a)(9)-9, as set forth in 26 CFR part 1 revised as of April 1, 2020 (formerly applicable 1.401(a)(9)-9).

(2) Application to life expectancies that may not be recalculatedโ€”(i) Redetermination of initial life expectancy using current tables. If an employee died before January 1, 2022, and, under the rules of ยง 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 periodโ€”(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 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.


[T.D. 9930, 85 FR 72477, Nov. 12, 2020]
 

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