Life and Death Planning for Retirement Benefits

494

Life and Death Planning for Retirement Benefits

2.

Uniform Lifetime Table, Younger Ages

For “SOSEPPs” using RMD Method”; see ¶ 9.2.05 (A).

Taxpayer’s Age:

Life Expectancy:

Taxpayer’s Age:

Life Expectancy:

21

75.3

43

53.4

22

74.3

44

52.4

23

73.3

45

51.5

24

72.3

46

50.5

25

71.3

47

49.5

26

70.3

48

48.5

27

69.3

49

47.5

28

68.3

50

46.5

29

67.3

51

45.5

30

66.3

52

44.6

31

65.3

53

43.6

32

64.3

54

42.6

33

63.3

55

41.6

34

62.3

56

40.7

35

61.4

57

39.7

36

60.4

58

38.7

37

59.4

59

37.8

38

58.4

60

36.8

39

57.4

61

35.8

40

56.4

62

34.9

41

55.4

63

33.9

42

54.4

64

33.0

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