Life and Death Planning for Retirement Benefits

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472 Life and Death Planning for Retirement Benefits
2. Uniform Lifetime Table, Younger Ages
For “SOSEPPs” using RMD Method”; see A).
Taxpayer’s Age: Life Expectancy: Taxpayer’s Age: Life Expectancy:
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
75.3
74.3
73.3
72.3
71.3
70.3
69.3
68.3
67.3
66.3
65.3
64.3
63.3
62.3
61.4
60.4
59.4
58.4
57.4
56.4
55.4
54.4
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
53.4
52.4
51.5
50.5
49.5
48.5
47.5
46.5
45.5
44.6
43.6
42.6
41.6
40.7
39.7
38.7
37.8
36.8
35.8
34.9
33.9
33.0