Tax Notes logo

Final Regs Provide Guidance on RMD Calculations

NOV. 12, 2020

T.D. 9930; 85 F.R. 72472-72503; 2020-49 IRB 1400

DATED NOV. 12, 2020
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Code Sections
  • Subject Areas/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2020-43664
  • Tax Analysts Electronic Citation
    2020 TNTF 215-10
    2020 TPR 46-9
Citations: T.D. 9930; 85 F.R. 72472-72503; 2020-49 IRB 1400

Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions

[4830-01-p]

DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1

Treasury Decision 9930

RIN 1545-BP11

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulation.

SUMMARY: This document sets forth final regulations providing guidance relating to the life expectancy and distribution period tables that are used to calculate required minimum distributions from qualified retirement plans, individual retirement accounts and annuities, and certain other tax-favored employer-provided retirement arrangements. These regulations affect participants, beneficiaries, and plan administrators of these qualified retirement plans and other tax-favored employer-provided retirement arrangements, as well as owners, beneficiaries, trustees and custodians of individual retirement accounts and annuities.

DATES: Effective Date: The final regulations contained in this document are effective on November 12, 2020.

Applicability Date: The final regulations in this document apply to distribution calendar years (as defined in §1.401(a)(9)-5, Q&A-1(b)), beginning on or after January 1, 2022.

FOR FURTHER INFORMATION CONTACT: Arslan Malik or Linda S. F. Marshall, (202) 317-6700.

SUPPLEMENTARY INFORMATION:

Background

This document includes amendments to the Income Tax Regulations (26 CFR part 1) under section 401(a)(9) of the Internal Revenue Code (Code) regarding the requirement to take required minimum distributions from qualified trusts. These regulations also apply with respect to the corresponding requirements for individual retirement accounts and annuities (IRAs) described in section 408(a) and (b), and eligible deferred compensation plans under section 457, as well as section 403(a) and 403(b) annuity contracts, custodial accounts, and retirement income accounts.

I. Section 401(a)(9) and Related Statutory Provisions

Section 401(a)(9) provides rules regarding minimum required distributions from qualified retirement plans. These rules ensure that the assets of a qualified retirement plan, which are afforded favorable tax treatment, are used primarily to provide retirement income to a participant, while allowing distributions to continue after the participant's death over the lifetime of the participant's surviving spouse or the life expectancy of certain designated beneficiaries. Accordingly, section 401(a)(9) provides that a qualified retirement plan must commence benefits to an employee no later than a specified age (or within a specified number of years after the employee's death) and, under the regulations, once benefits commence, the pattern of payment must meet certain standards to ensure that distributions are not unduly deferred.

Section 401(a)(9)(A) provides rules for distributions during the life of the employee. Section 401(a)(9)(A)(ii) provides that the entire interest of an employee in a qualified retirement plan must be distributed, beginning not later than the employee's required beginning date, in accordance with regulations, over the life of the employee or over the lives of the employee and a designated beneficiary (or over a period not extending beyond the life expectancy of the employee and a designated beneficiary).

Section 401(a)(9)(B) provides rules for distributions that are made after the death of the employee. Section 401(a)(9)(B)(i) provides that, if the employee dies after distributions have begun, the employee's interest must be distributed at least as rapidly as under the method used by the employee. Section 401(a)(9)(B)(ii) provides a general rule that the employee's interest must be distributed within 5 years after the death of the employee if the employee dies before distributions have begun. Section 401(a)(9)(B)(iii) provides an exception to this 5-year rule if the employee has appointed a designated beneficiary. Under this exception, the 5-year rule is treated as satisfied if the employee's interest is distributed, in accordance with regulations, over the life or life expectancy of the designated beneficiary, provided that the distributions generally begin no later than 1 year after the date of the employee's death.1 In addition, under section 401(a)(9)(B)(iv), if the designated beneficiary is the employee's surviving spouse, the beneficiary may wait until the date the employee would have attained age 72 to begin receiving required minimum distributions.

Section 401(a)(9)(C) defines the term required beginning date for employees (other than 5-percent owners and IRA owners) as April 1 of the calendar year following the later of the calendar year in which the employee attains age 72 or the calendar year in which the employee retires. For 5-percent owners and IRA owners, the required beginning date is April 1 of the calendar year following the calendar year in which the employee attains age 72, even if the employee has not retired.

Section 401(a)(9)(D) provides that, except in the case of a life annuity, the life expectancy of an employee and the employee's spouse that is used to determine the period over which payments must be made may be re-determined, but not more frequently than annually.

Section 401(a)(9)(E)(i) provides that the term designated beneficiary means any individual designated as a beneficiary by the employee. Section 401(a)(9)(E)(ii) provides that the term eligible designated beneficiary means any designated beneficiary who is (1) the surviving spouse of the employee; (2) a child of the employee who has not reached the age of majority; (3) disabled within the meaning of section 72(m)(7); (4) an individual who is disabled under section 7702B(c)(2) with a disability of indefinite length which is expected to be lengthy in nature; or (5) an individual who is not more than 10 years younger than the employee. For this purpose, section 401(a)(9)(E)(ii) provides that the determination of whether a designated beneficiary is an eligible designated beneficiary is made as the date of the death of the employee.

Section 401(a)(9)(G) provides that any distribution required to satisfy the incidental death benefit requirement of section 401(a) is a required minimum distribution. The incidental death benefit requirement, which is set forth in §1.401-1(b)(1), provides that although a qualified pension or profit-sharing plan may provide for incidental death (or life insurance) benefits, the plan must be established and maintained primarily for the purpose of providing retirement benefits or deferred compensation.

Section 401(a)(9)(H) provides special rules for an eligible retirement plan described in section 402(c)(8)(B) that is not a defined benefit plan. Section 401(a)(9)(H)(i) provides that for such a plan, in the case of a designated beneficiary, section 401(a)(9)(B)(ii) is applied (1) by substituting 10 years for 5 years, and (2) without regard to whether distributions have begun prior to an employee's death. Section 401(a)(9)(H)(ii) provides that the section 401(a)(9)(B)(iii) exception to section 401(a)(9)(B)(ii), as modified, only applies in the case of an eligible designated beneficiary. Section 401(a)(9)(H)(iii) provides that if an eligible designated beneficiary dies prior to the distribution of the employee's entire interest, the remaining interest must be distributed within 10 years after the death of the eligible designated beneficiary.

Under sections 403(b)(10), 408(a)(6), 408(b), and 457(d)(2), requirements similar to the requirements of section 401(a)(9) apply to a number of types of retirement arrangements other than qualified retirement plans. However, pursuant to sections 408A(a) and (c)(5), those rules apply to a Roth IRA only after the death of the IRA owner.2 Pursuant to sections 403(a)(1) and 404(a)(2), qualified annuity plans also must comply with the requirements of section 401(a)(9).

II. Regulations under Section 401(a)(9)

Sections 1.401(a)(9)-1 through 1.401(a)(9)-8 provide rules regarding the application of section 401(a)(9).3 In the case of a defined contribution plan, §1.401(a)(9)-5 provides generally that an individual's required minimum distribution for a distribution calendar year is determined by dividing the individual's account balance determined under §1.401(a)(9)-5, Q&A-3, by the applicable distribution period. Under §1.401(a)(9)-5, Q&A-1(b), a distribution calendar year is a calendar year for which a minimum distribution is required. For example, if a 5-percent owner participating in a qualified retirement plan will attain age 72 during August of 2023 (so that the individual's required beginning date is April 1, 2024), then the individual's first distribution calendar year will be 2023, and the required minimum distribution for that year will be based on the applicable distribution period for a 72-year-old individual for 2023 (even though it is permitted to be paid at any time from January 1, 2023, through April 1, 2024).

Pursuant to §1.401(a)(9)-5, Q&A-4(a), for required minimum distributions during the employee's lifetime (including the year in which the employee dies), the applicable distribution period for an employee is the distribution period for the employee's age under the Uniform Lifetime Table (which is equal to the joint and last survivor life expectancy for the employee and a hypothetical beneficiary 10 years younger). However, pursuant to §1.401(a)(9)-5, Q&A-4(b), if an employee's sole beneficiary is the employee's surviving spouse and the spouse is more than 10 years younger than the employee, then the applicable distribution period is the joint and last survivor life expectancy of the employee and spouse under the Joint and Last Survivor Table (which is longer than the distribution period that would apply for the employee under the Uniform Lifetime Table).

Pursuant to §1.401(a)(9)-5, Q&A-5, for distribution calendar years after the calendar year of the employee's death, the applicable distribution period generally is the remaining life expectancy of the designated beneficiary, subject to certain exceptions.4 Two of these exceptions, which apply if the employee dies after the required beginning date, substitute the employee's remaining life expectancy for the beneficiary's remaining life expectancy. These two exceptions apply to an employee who does not have a designated beneficiary or who is younger than the designated beneficiary.5

Section 1.401(a)(9)-5, Q&A-5(c)(1) provides that the remaining life expectancy of the designated beneficiary is calculated as the life expectancy under the Single Life Table for the designated beneficiary's age in the calendar year following the calendar year of the employee's death, reduced by 1 for each subsequent year. However, if one of the two exceptions applies (so that the relevant life expectancy is the remaining life expectancy of the employee), then, pursuant to §1.401(a)(9)-5, Q&A-5(c)(3), the remaining life expectancy of the employee is calculated as the life expectancy under the Single Life Table for the employee's age in the calendar year of the employee's death, reduced by 1 for each subsequent year.

A special rule applies to determine the designated beneficiary's remaining life expectancy if the employee's sole beneficiary is the employee's surviving spouse. In that case, pursuant to §1.401(a)(9)-5, Q&A-5(c)(2), the surviving spouse's remaining life expectancy is recalculated each calendar year as the life expectancy under the Single Life Table for the surviving spouse's age in that year. Under §1.401(a)(9)-5, Q&A-5(c)(2), for calendar years after the year of the spouse's death, the distribution period that applies for the spouse's beneficiary is the spouse's remaining life expectancy from the Single Life Table for the spouse's age for the calendar year of the spouse's death, reduced by 1 for each subsequent year.

Consistent with the policy of section 401(a)(9) to limit deferral of retirement income, §1.401(a)(9)-6, Q&A-1(a) provides that, except as otherwise provided in §1.401(a)(9)-6, payments from a defined benefit plan must be non-increasing in order to satisfy section 401(a)(9).6 Section 1.401(a)(9)-6, Q&A-14(c) provides that, in the case of annuity payments paid from an annuity contract purchased from an insurance company, certain types of increasing payments will not cause an annuity payment stream to fail to satisfy this non-increasing payment requirement. These exceptions apply only if the total future expected payments under the annuity contract (determined in accordance with §1.401(a)(9)-6, Q&A-14(e)(3)), based on the life expectancy tables of §1.401(a)(9)-9, exceed the total value being annuitized (determined in accordance with §1.401(a)(9)-6, Q&A-14(e)(1)).

III. Life Expectancy and Distribution Period Tables of §1.401(a)(9)-9

Section 1.401(a)(9)-9, as it appears in 26 CFR part 1 (revised as of April 1, 2020), provides life expectancy and distribution period tables that are used to apply the rules of §1.401(a)(9)-5 and to make the calculations in §1.401(a)(9)-6, Q&A-14. That regulation, referred to in this preamble as formerly applicable §1.401(a)(9)-9, was issued in 2002 (67 FR 18988), and the tables in formerly applicable §1.401(a)(9)-9 were developed using mortality rates for 2003. Those mortality rates were derived by applying mortality improvement through 2003 to the mortality rates from the Annuity 2000 Basic Table (which was the most recent individual annuity mortality table available in 2002).7 The rates of mortality improvement used for this purpose were the ones that were used in developing the Annuity 2000 Basic Table. The resulting separate mortality rates for males and females were blended using a fixed 50 percent male/50 percent female blend.

The life expectancy tables and mortality rates are also relevant to the application of section 72(t), which imposes an additional income tax on early distributions from qualified retirement plans (including plans qualified under section 401(a) or section 403(a), annuity contracts and other arrangements described in section 403(b), and individual retirement arrangements described in section 408(a) or section 408(b)). Section 72(t)(2)(A)(iv) provides an exception from this additional income tax that applies in the case of a series of substantially equal periodic payments made for the life (or life expectancy) of the employee or the joint lives (or joint life expectancies) of the employee and the designated beneficiary. Revenue Ruling 2002-62, 2002-2 C.B. 710, provides that the life expectancy tables set forth in §1.401(a)(9)-9 may be used for purposes of determining payments that satisfy the exception under section 72(t)(2)(A)(iv). Rev. Rul. 2002-62 also sets forth a fixed annuitization method of determining payments that satisfy this exception. Under the fixed annuitization method, the annual payment for each year (which is determined only for the first year and not reset for subsequent years) is determined by dividing the account balance by an annuity factor that is the present value of an annuity of $1 per year beginning at the taxpayer's age when the payments commence and continuing for the life of the taxpayer (or the joint lives of the taxpayer and his or her beneficiary). The annuity factor is derived using the mortality table used to develop the life expectancy tables set forth in §1.401(a)(9)-9.

IV. Executive Order 13847 and Proposed Regulations

Executive Order 13847, 83 FR 45321, which was signed on August 31, 2018, directs the Secretary of the Treasury to examine the life expectancy and distribution period tables in the regulations on required minimum distributions from retirement plans and determine whether they should be updated to reflect current mortality data and whether such updates should be made annually or on another periodic basis. The purpose of any updates would be to increase the effectiveness of tax-favored retirement programs by allowing retirees to retain sufficient retirement savings in these programs for their later years.

On November 8, 2019, the Department of the Treasury (Treasury Department) and the IRS published proposed regulations (REG-132210-18) under section 401(a)(9) in the Federal Register (84 FR 60812) (the proposed regulations) setting out updated life expectancy and distribution tables. A public hearing on the proposed regulations was held on January 13, 2020. Fifty-five written comments were received, and two speakers provided oral comments at the public hearing. After consideration of the comments, the proposed regulations are adopted as revised by this Treasury decision.

Summary of Comments and Explanation of Provisions

I. Overview

In accordance with Executive Order 13847, the Treasury Department and the IRS have examined the life expectancy and distribution period tables in formerly applicable §1.401(a)(9)-9 and have reviewed currently available mortality data. As a result of this review, the Treasury Department and the IRS have determined that those tables should be updated to reflect current life expectancies. Accordingly, these regulations update those tables.

The life expectancy tables and applicable distribution period tables in these regulations generally reflect longer life expectancies than the tables in formerly applicable §1.401(a)(9)-9. For example, a 72-year-old IRA owner who applied the Uniform Lifetime Table under formerly applicable §1.401(a)(9)-9 to calculate required minimum distributions used a life expectancy of 25.6 years. Applying the Uniform Lifetime Table set forth in these regulations, a 72-year-old IRA owner will use a life expectancy of 27.4 years to calculate required minimum distributions. As another example, a 75-year-old surviving spouse who is the employee's sole beneficiary and applied the Single Life Table under formerly applicable §1.401(a)(9)-9 to compute required minimum distributions used a life expectancy of 13.4 years. Under these regulations, a 75-year-old surviving spouse will use a life expectancy of 14.8 years. The effect of these changes is to reduce required minimum distributions generally, which will allow participants to retain larger amounts in their retirement plans to account for the possibility they may live longer.

II. Comments

The Treasury Department and the IRS received a number of comments about the updated life expectancy and distribution period tables in the proposed regulations, the effective date for the use of the tables, and how often the tables should be updated. All of the comments received were in favor of the updating of the previously applicable tables.

Two commenters observed that, at some older ages, life expectancies in the proposed regulations were shorter than under formerly applicable §1.401(a)(9)-9. The life expectancy and distribution period tables in the proposed regulations were developed based on the mortality rates for purchasers of individual annuities, which are set forth in the experience tables used to develop the 2012 Individual Annuity Mortality Basic Table. These commenters recommended that the final regulations should instead provide life expectancy and distribution period tables developed based on the mortality rates set forth in the 2012 Individual Annuity Reserve Table. Those mortality rates were developed based on the same experience tables as the 2012 Individual Annuity Mortality Basic Table but reflect an adjustment to the mortality rates in the 2012 Individual Annuity Mortality Basic Table to provide a margin for conservatism for establishing life insurance company reserves (and therefore the use of those mortality rates would result in longer life expectancies than the life expectancies in the proposed regulations).8

The Treasury Department and the IRS reviewed the underlying data and methodology used to develop the mortality tables reflected in formerly applicable §1.401(a)(9)-9, as well as the 2012 Individual Annuity Mortality Basic Table and the 2012 Individual Annuity Reserve Table. Based on that review, the Treasury Department and the IRS determined that the life expectancies in formerly applicable §1.401(a)(9)-9 were based on an overestimate of the rate of mortality improvement, especially for individuals in their nineties. The Treasury Department and IRS also concluded that using a table based on the mortality experience of purchasers of individual annuities for purposes of determining required minimum distributions already applies longer life expectancies than expected for the general population,9 so that reflecting the extra conservatism added to the mortality table that is used for purposes of determining insurance company reserves is not appropriate. Therefore, these regulations use mortality rates that are derived from the 2012 Individual Annuity Mortality Basic Table because those rates more accurately reflect empirical life expectancy data.

A number of commenters asked for changes in the minimum distribution rules that were not related to the life expectancy and distribution period tables in the proposed regulations, and many of these changes would require legislation. For example, some commenters asked for a change in the tax treatment of minimum distributions or for the elimination of the application of the minimum distribution requirements in certain circumstances. These comments were not adopted either because the Treasury Department and the IRS do not have the authority to make the changes in the absence of a statutory change or because the changes are otherwise beyond the scope of these regulations.

After the proposed regulations were published, the Setting Every Community Up for Retirement Enhancement Act (SECURE Act) was enacted as Division O of the Further Consolidated Appropriations Act, Pub. L. 116-94. The SECURE Act made two significant changes to section 401(a)(9): (1) it changed the required beginning date for an employee from April 1 of the year following the year the employee attains age 70½ to April 1 of the year following the year the employee attains age 72; and (2) it made adjustments to the required minimum distribution rules that apply after the death of the employee in the case of an eligible retirement plan described in section 402(c)(8)(B) that is not a defined benefit plan. The Treasury Department and the IRS expect to update the regulations under section 401(a)(9) to take into account the amendments to section 401(a)(9) made by the SECURE Act (including new section 401(a)(9)(H))10 and in doing so will consider any comments on the proposed regulations to the extent that the comments, though beyond the scope of these regulations, are relevant in that context.

A number of commenters also requested that the effective date of the final regulations be delayed to 2022 (instead of 2021). They noted that plan sponsors and IRA providers are currently working to update their systems for the SECURE Act changes to section 401(a)(9) and recommended that the effective date of these regulations be delayed in order to allow administrators sufficient additional time to update systems for these regulations. As described in the Effective/Applicability Date section of this preamble, these regulations will apply to distribution calendar years beginning on or after January 1, 2022.

III. Updated Life Expectancy and Distribution Period Tables

The life expectancy and distribution period tables in these regulations have been developed based on mortality rates for 2022. These mortality rates were derived by applying mortality improvement through 2022 to the mortality rates from the experience tables used to develop the 2012 Individual Annuity Mortality Basic Tables (which are the most recent individual annuity mortality tables). As was the case in the proposed regulations, the separate mortality rates for males and females in these experience tables, which were based on the 2000-2004 Payout Annuity Mortality Experience Study,11 have been projected from the central year of 2002 using the respective mortality improvement rates from the Mortality Improvement Scale MP-2018 for males and females.12 The mortality table in these regulations was developed by blending the resulting separate mortality rates for males and females using a fixed 50 percent male/50 percent female blend.

The Single Life Table in these regulations sets forth life expectancies for each age, with the life expectancy for an age calculated as the sum of the probabilities of an individual at that age surviving to each future year. The resulting life expectancy is then increased by 11/2413 to approximate the effect of monthly payments and is subject to a floor of 1.0.

The Uniform Lifetime Table in these regulations sets forth joint and last survivor life expectancies for each age beginning with age 72, based on a hypothetical beneficiary.14 Pursuant to §1.401(a)(9)-5, Q&A-4(a), the Uniform Lifetime Table is used for determining the distribution period for lifetime distributions to an employee in situations in which the employee's surviving spouse either is not the sole designated beneficiary or is the sole designated beneficiary but is not more than 10 years younger than the employee. The joint and last survivor life expectancy of an employee is taken from the Joint and Last Survivor Table using a hypothetical beneficiary who is assumed to be 10 years younger than the employee.

The Joint and Last Survivor Table sets forth joint and last survivor life expectancies of an employee and the employee's beneficiary for each combination of ages of those individuals. The joint and last survivor life expectancy for an employee and a beneficiary at a combination of ages is calculated as the sum of the probabilities of the employee surviving to each future year, plus the sum of the probabilities of the beneficiary surviving to each future year, minus the sum of the probabilities of both the employee and beneficiary surviving to each future year. The resulting joint and last survivor life expectancy is then increased by 11/24 to approximate the effect of monthly payments and is subject to a floor of 1.0.

The life expectancy tables in formerly applicable §1.401(a)(9)-9 are used in several numerical examples in §1.401(a)(9)-6, Q&A-14(f) that illustrate the availability of the exception described in §1.401(a)(9)-6, Q&A-14(c) (regarding certain increasing payments under insurance company annuity contracts). These regulations do not include revisions to these examples to reflect the life expectancy tables in these regulations. However, it is expected that the examples will be updated as part of the broader update of the regulations under section 401(a)(9) to take into account the SECURE Act.

In the preamble to the proposed regulations, the Treasury Department and the IRS asked for comments about how frequently to update the life expectancy and distribution period tables. A number of commenters cited the need to strike an appropriate balance between the benefit of providing updated tables and the administrative burden of frequent updates and suggested that life expectancy and distribution period tables not be updated annually. The frequency of updates suggested by commenters ranged from 4 to 10 years.

These regulations do not provide for automatic updates to the life expectancy and distribution period tables. The Treasury Department and the IRS currently anticipate that they will review the tables at the earlier of: (1) 10 years or (2) whenever a new study of individual annuity mortality experience is published.

IV. Effective/Applicability Date

The life expectancy tables and Uniform Lifetime Table under these regulations apply for distribution calendar years beginning on or after January 1, 2022. Thus, for example, for an IRA owner who attained age 70 ½ in February of 2020 (so that the individual attains age 72 in August of 2021 and the individual's required beginning date is April 1, 2022), these regulations do not apply to the minimum required distribution for the individual's 2021 distribution calendar year (which is due April 1, 2022) but will apply to the minimum required distribution for the individual's 2022 distribution calendar year (which is due December 31, 2022).

These regulations include a transition rule that applies if an employee died before January 1, 2022, and, under the rules of §1.401(a)(9)-5, Q&A-5, the distribution period that applies for calendar years following the calendar year of the employee's death is equal to a single life expectancy calculated as of the calendar year of the employee's death (or if applicable, the year after the employee's death), reduced by 1 for each subsequent year. Under this transition rule, the initial life expectancy used to determine the distribution period is reset by using the new Single Life Table for the age of the relevant individual in the calendar year for which life expectancy was set under §1.401(a)(9)-5, Q&A-5(c). For distribution calendar years beginning on or after January 1, 2022, the distribution period is determined by reducing that initial life expectancy by 1 for each year subsequent to the year for which it was initially set, except as provided under section 401(a)(9)(H).

This transition rule could apply in three situations: (1) The employee died with a non-spousal eligible designated beneficiary (so that the applicable distribution period under §1.401(a)(9)-5, Q&A-5(c)(1), is determined based on the remaining life expectancy of the eligible designated beneficiary for the calendar year following the calendar year of the employee's death); (2) the employee died after the required beginning date without a designated beneficiary (so that the applicable distribution period under §1.401(a)(9)-5, Q&A-5(c)(3), is determined based on the remaining life expectancy of the employee for the year of the employee's death); and (3) the employee, who is younger than the designated beneficiary, died after the required beginning date (so that the applicable distribution period under §1.401(a)(9)-5, Q&A-5(a)(1), is determined based on the remaining life expectancy of the employee for the year of the employee's death).

These regulations illustrate the application of this transition rule with an example involving an employee who died at age 80 in 2019 with a designated beneficiary (who was not the employee's spouse) who was age 75 in the year of the employee's death and who continues to be alive until at least 2022. For 2020, the distribution period that applies for the beneficiary is 12.7 years (the period applicable for a 76-year-old under the Single Life Table in formerly applicable §1.401(a)(9)-9), and for 2021, it is 11.7 years (the original distribution period, reduced by 1 year). For 2022, taking into account the life expectancy tables under these regulations and applying the transition rule, the applicable distribution period would be 12.1 years (the 14.1-year life expectancy for a 76-year-old under the Single Life Table in these regulations, reduced by 2 years).

A similar transition rule applies if an employee's sole beneficiary is the employee's surviving spouse and the spouse died before January 1, 2022. Under the rules of §1.401(a)(9)-5, Q&A-5(c)(2), the distribution period that applies for the spouse's beneficiary is equal to the single life expectancy for the spouse calculated for the calendar year of the spouse's death, reduced by 1 for each subsequent year. Under the transition rule, the initial life expectancy used to determine the distribution period is reset by using the new Single Life Table for the age of the spouse in the calendar year of the spouse's death. For distribution calendar years beginning on or after January 1, 2022, the distribution period is determined by reducing that initial life expectancy by 1 for each year subsequent to the year for which it was initially set. However, this transition rule only applies to the extent consistent with section 401(a)(9)(H).

These transition rules, under which there is a one-time reset for the relevant life expectancy using the Single Life Table under these regulations, are designed to recognize that the general population has longer life expectancies than the life expectancies set forth in the formerly applicable §1.401(a)(9)-9. However, because the reset life expectancy is based on the age for which life expectancy was originally determined (rather than the relevant individual's current age), it is consistent with Congressional intent to limit recalculation of life expectancy to the employee and the employee's spouse.

V. Use of Revised Tables to Determine Substantially Equal Periodic Payments

The Treasury Department and the IRS anticipate issuing guidance that would update Rev. Rul. 2002-62. This update would apply the life expectancy, distribution period, and mortality tables set forth in these regulations for purposes of determining substantially equal periodic payments once these regulations become effective.

Special Analyses

These regulations are not subject to review under section 6(b) of Executive Order 12866 pursuant to the Memorandum of Agreement (April 11, 2018) between the Treasury Department and the Office of Management and Budget regarding review of tax regulations.

It is hereby certified pursuant to the Regulatory Flexibility Act (5 U.S.C., chapter 6) that these regulations will not have a significant economic impact on a substantial number of small entities. These regulations apply to all employers that sponsor defined contribution plans regardless of size. Although data are not available to estimate the number of small entitles affected, the rule may affect a substantial number. This rule updates life expectancies that are required to be used by statute.

Although the rule may affect a substantial number of small entities, the economic impact of these regulations is not likely to be significant. Small businesses generally comply with the minimum required distribution rules using either third-party administrators or software, creating economies of scale that mitigate the cost of updating life expectancy tables. That software is updated periodically irrespective of a change in life expectancies used to determine minimum required distributions. The portion of the cost of a periodic update that is attributable to the implementation of the life expectancy and distribution period tables in these regulations will be spread over the client base of a service provider that uses software developed in-house and over the group of purchasers of generally-available plan administration software. Because, in either case, the cost of changing software to implement the updated life expectancies is spread over a large group of businesses that maintain retirement plans, it is estimated that the incremental cost for each affected small businesses as a result of the use of updated life expectancies is not significant.

Pursuant to section 7805(f) of the Code, the notice of proposed rulemaking preceding this regulation was submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small entities. No comments were received from the Chief Counsel for the Office of Advocacy of the Small Business Administration.

Drafting Information

The principal authors of these regulations are Arslan Malik and Linda S. F. Marshall, of the Office of the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). However, other personnel from the Treasury Department and the IRS participated in the development of the proposed regulations.

List of Subjects in 26 CFR Part 1

Income taxes, Reporting and recordkeeping requirements.

Amendments to the Regulations

Accordingly, 26 CFR part 1 is amended as follows:

PART 1 — INCOME TAX

Paragraph 1. The authority citation for part 1 continues to read in part as follows:

Authority: 26 U.S.C. 401(m)(9) and 26 U.S.C. 7805.

* * * * *

§ 1.401(a)(9)-5 [Amended]

Par. 2. Section 1.401(a)(9)-5 is amended by:

1. Removing the language "A-1 of § 1.401(a)(9)-9" wherever it appears and adding "§1.401(a)(9)-9(b)" in its place.

2. Removing the language "A-2 of § 1.401(a)(9)-9" wherever it appears and adding "§1.401(a)(9)-9(c)" in its place.

3. Removing the language "A-3 of § 1.401(a)(9)-9" wherever it appears and adding "§1.401(a)(9)-9(d)" in its place.

§1.401(a)(9)-6 [Amended]

Par. 3. Section 1.401(a)(9)-6 is amended by:

1. Removing the language "A-1 of § 1.401(a)(9)-9" wherever it appears and adding "§1.401(a)(9)-9(b)" in its place.

2. Removing the language "A-2 of § 1.401(a)(9)-9" wherever it appears and adding "§1.401(a)(9)-9(c)" in its place.

3. Removing the language "A-3 of in § 1.401(a)(9)-9" wherever it appears and adding "§1.401(a)(9)-9(d)" in its place.

§1.401(a)(9)-8 [Amended]

Par. 4. Section 1.401(a)(9)-8 is amended by removing the language "A-2 of §1.401(a)(9)-9" wherever it appears and adding "§1.401(a)(9)-9(c)" in its place.

Par. 5. Section 1.401(a)(9)-9 is revised to read as follows:

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

(a) In general. This section specifies the life expectancy and applicable distribution period tables that apply for purposes of determining required minimum distributions under section 401(a)(9). Paragraphs (b), (c), and (d) of this section set forth these tables. Paragraph (e) of this section provides the mortality rates that are used to develop these tables. Paragraph (f) of this section provides applicability date rules.

(b) Single Life Table. The following table, referred to as the Single Life Table, sets forth the life expectancy of an individual at each age.

Table 1 to Paragraph (b)

Age

Life expectancy

0

84.6

1

83.7

2

82.8

3

81.8

4

80.8

5

79.8

6

78.8

7

77.9

8

76.9

9

75.9

10

74.9

11

73.9

12

72.9

13

71.9

14

70.9

15

69.9

16

69.0

17

68.0

18

67.0

19

66.0

20

65.0

21

64.1

22

63.1

23

62.1

24

61.1

25

60.2

26

59.2

27

58.2

28

57.3

29

56.3

30

55.3

31

54.4

32

53.4

33

52.5

34

51.5

35

50.5

36

49.6

37

48.6

38

47.7

39

46.7

40

45.7

41

44.8

42

43.8

43

42.9

44

41.9

45

41.0

46

40.0

47

39.0

48

38.1

49

37.1

50

36.2

51

35.3

52

34.3

53

33.4

54

32.5

55

31.6

56

30.6

57

29.8

58

28.9

59

28.0

60

27.1

61

26.2

62

25.4

63

24.5

64

23.7

65

22.9

66

22.0

67

21.2

68

20.4

69

19.6

70

18.8

71

18.0

72

17.2

73

16.4

74

15.6

75

14.8

76

14.1

77

13.3

78

12.6

79

11.9

80

11.2

81

10.5

82

9.9

83

9.3

84

8.7

85

8.1

86

7.6

87

7.1

88

6.6

89

6.1

90

5.7

91

5.3

92

4.9

93

4.6

94

4.3

95

4.0

96

3.7

97

3.4

98

3.2

99

3.0

100

2.8

101

2.6

102

2.5

103

2.3

104

2.2

105

2.1

106

2.1

107

2.1

108

2.0

109

2.0

110

2.0

111

2.0

112

2.0

113

1.9

114

1.9

115

1.8

116

1.8

117

1.6

118

1.4

119

1.1

120 +

1.0

(c) Uniform Lifetime Table. The following table, referred to as the Uniform Lifetime Table, sets forth the distribution period that applies for lifetime distributions to an employee in situations in which the employee's surviving spouse is not the sole designated beneficiary. This table is also used if the employee's surviving spouse is the sole designated beneficiary but is not more than 10 years younger than the employee.

Table 2 to Paragraph (c)

Age of employee

Distribution period

72

27.4

73

26.5

74

25.5

75

24.6

76

23.7

77

22.9

78

22.0

79

21.1

80

20.2

81

19.4

82

18.5

83

17.7

84

16.8

85

16.0

86

15.2

87

14.4

88

13.7

89

12.9

90

12.2

91

11.5

92

10.8

93

10.1

94

9.5

95

8.9

96

8.4

97

7.8

98

7.3

99

6.8

100

6.4

101

6.0

102

5.6

103

5.2

104

4.9

105

4.6

106

4.3

107

4.1

108

3.9

109

3.7

110

3.5

111

3.4

112

3.3

113

3.1

114

3.0

115

2.9

116

2.8

117

2.7

118

2.5

119

2.3

120 +

2.0

(d) Joint and Last Survivor Table. The following table, referred to as the Joint and Last Survivor Table, is used for determining the joint and last survivor life expectancy of two individuals.

Table 3 to Paragraph (d)

Ages

0

1

2

3

4

5

6

7

8

0

91.9

91.4

91.0

90.5

90.1

89.7

89.4

89.0

88.7

1

91.4

90.9

90.4

90.0

89.5

89.1

88.8

88.4

88.1

2

91.0

90.4

89.9

89.4

89.0

88.5

88.1

87.8

87.4

3

90.5

90.0

89.4

88.9

88.4

88.0

87.6

87.1

86.8

4

90.1

89.5

89.0

88.4

87.9

87.4

87.0

86.6

86.2

5

89.7

89.1

88.6

88.0

87.4

86.9

86.5

86.0

85.6

6

89.4

88.8

88.1

87.6

87.0

86.5

85.9

85.5

85.0

7

89.0

88.4

87.8

87.1

86.6

86.0

85.5

84.9

84.5

8

88.7

88.1

87.4

86.8

86.2

85.6

85.0

84.5

83.9

9

88.4

87.8

87.1

86.4

85.8

85.2

84.6

84.0

83.5

10

88.2

87.5

86.8

86.1

85.4

84.8

84.2

83.6

83.0

11

87.9

87.2

86.5

85.8

85.1

84.4

83.8

83.2

82.6

12

87.7

87.0

86.2

85.5

84.8

84.1

83.4

82.8

82.2

13

87.5

86.7

86.0

85.2

84.5

83.8

83.1

82.4

81.8

14

87.3

86.5

85.7

85.0

84.2

83.5

82.8

82.1

81.4

15

87.1

86.3

85.5

84.7

84.0

83.2

82.5

81.8

81.1

16

86.9

86.1

85.3

84.5

83.7

83.0

82.2

81.5

80.8

17

86.8

86.0

85.1

84.3

83.5

82.7

82.0

81.2

80.5

18

86.6

85.8

85.0

84.1

83.3

82.5

81.7

81.0

80.2

19

86.5

85.7

84.8

84.0

83.1

82.3

81.5

80.7

80.0

20

86.4

85.5

84.7

83.8

83.0

82.2

81.3

80.5

79.8

21

86.2

85.4

84.5

83.7

82.8

82.0

81.2

80.3

79.5

22

86.1

85.3

84.4

83.5

82.7

81.8

81.0

80.2

79.3

23

86.0

85.2

84.3

83.4

82.5

81.7

80.8

80.0

79.2

24

85.9

85.1

84.2

83.3

82.4

81.6

80.7

79.8

79.0

25

85.9

85.0

84.1

83.2

82.3

81.4

80.6

79.7

78.8

26

85.8

84.9

84.0

83.1

82.2

81.3

80.4

79.6

78.7

27

85.7

84.8

83.9

83.0

82.1

81.2

80.3

79.4

78.6

28

85.6

84.7

83.8

82.9

82.0

81.1

80.2

79.3

78.4

29

85.6

84.7

83.8

82.8

81.9

81.0

80.1

79.2

78.3

30

85.5

84.6

83.7

82.8

81.8

80.9

80.0

79.1

78.2

31

85.4

84.6

83.6

82.7

81.8

80.9

79.9

79.0

78.1

32

85.4

84.5

83.6

82.6

81.7

80.8

79.9

78.9

78.0

33

85.3

84.5

83.5

82.6

81.6

80.7

79.8

78.9

77.9

34

85.3

84.4

83.5

82.5

81.6

80.7

79.7

78.8

77.9

35

85.3

84.4

83.4

82.5

81.5

80.6

79.7

78.7

77.8

36

85.2

84.3

83.4

82.4

81.5

80.5

79.6

78.7

77.7

37

85.2

84.3

83.3

82.4

81.4

80.5

79.5

78.6

77.7

38

85.2

84.3

83.3

82.3

81.4

80.4

79.5

78.6

77.6

39

85.1

84.2

83.3

82.3

81.4

80.4

79.5

78.5

77.6

40

85.1

84.2

83.2

82.3

81.3

80.4

79.4

78.5

77.5

41

85.1

84.2

83.2

82.2

81.3

80.3

79.4

78.4

77.5

42

85.0

84.1

83.2

82.2

81.3

80.3

79.3

78.4

77.4

43

85.0

84.1

83.1

82.2

81.2

80.3

79.3

78.3

77.4

44

85.0

84.1

83.1

82.2

81.2

80.2

79.3

78.3

77.3

45

85.0

84.1

83.1

82.1

81.2

80.2

79.2

78.3

77.3

46

84.9

84.0

83.1

82.1

81.1

80.2

79.2

78.2

77.3

47

84.9

84.0

83.1

82.1

81.1

80.2

79.2

78.2

77.3

48

84.9

84.0

83.0

82.1

81.1

80.1

79.2

78.2

77.2

49

84.9

84.0

83.0

82.1

81.1

80.1

79.1

78.2

77.2

50

84.9

84.0

83.0

82.0

81.1

80.1

79.1

78.1

77.2

51

84.8

84.0

83.0

82.0

81.0

80.1

79.1

78.1

77.2

52

84.8

83.9

83.0

82.0

81.0

80.1

79.1

78.1

77.1

53

84.8

83.9

83.0

82.0

81.0

80.0

79.1

78.1

77.1

54

84.8

83.9

82.9

82.0

81.0

80.0

79.0

78.1

77.1

55

84.8

83.9

82.9

82.0

81.0

80.0

79.0

78.1

77.1

56

84.8

83.9

82.9

81.9

81.0

80.0

79.0

78.0

77.1

57

84.8

83.9

82.9

81.9

81.0

80.0

79.0

78.0

77.0

58

84.8

83.9

82.9

81.9

80.9

80.0

79.0

78.0

77.0

59

84.7

83.9

82.9

81.9

80.9

80.0

79.0

78.0

77.0

60

84.7

83.8

82.9

81.9

80.9

79.9

79.0

78.0

77.0

61

84.7

83.8

82.9

81.9

80.9

79.9

79.0

78.0

77.0

62

84.7

83.8

82.9

81.9

80.9

79.9

78.9

78.0

77.0

63

84.7

83.8

82.9

81.9

80.9

79.9

78.9

78.0

77.0

64

84.7

83.8

82.8

81.9

80.9

79.9

78.9

77.9

77.0

65

84.7

83.8

82.8

81.9

80.9

79.9

78.9

77.9

77.0

66

84.7

83.8

82.8

81.9

80.9

79.9

78.9

77.9

76.9

67

84.7

83.8

82.8

81.9

80.9

79.9

78.9

77.9

76.9

68

84.7

83.8

82.8

81.8

80.9

79.9

78.9

77.9

76.9

69

84.7

83.8

82.8

81.8

80.9

79.9

78.9

77.9

76.9

70

84.7

83.8

82.8

81.8

80.9

79.9

78.9

77.9

76.9

71

84.7

83.8

82.8

81.8

80.9

79.9

78.9

77.9

76.9

72

84.7

83.8

82.8

81.8

80.9

79.9

78.9

77.9

76.9

73

84.6

83.8

82.8

81.8

80.8

79.9

78.9

77.9

76.9

74

84.6

83.8

82.8

81.8

80.8

79.9

78.9

77.9

76.9

75

84.6

83.8

82.8

81.8

80.8

79.9

78.9

77.9

76.9

76

84.6

83.8

82.8

81.8

80.8

79.9

78.9

77.9

76.9

77

84.6

83.8

82.8

81.8

80.8

79.8

78.9

77.9

76.9

78

84.6

83.8

82.8

81.8

80.8

79.8

78.9

77.9

76.9

79

84.6

83.8

82.8

81.8

80.8

79.8

78.9

77.9

76.9

80

84.6

83.8

82.8

81.8

80.8

79.8

78.9

77.9

76.9

81

84.6

83.8

82.8

81.8

80.8

79.8

78.9

77.9

76.9

82

84.6

83.8

82.8

81.8

80.8

79.8

78.9

77.9

76.9

83

84.6

83.7

82.8

81.8

80.8

79.8

78.9

77.9

76.9

84

84.6

83.7

82.8

81.8

80.8

79.8

78.9

77.9

76.9

85

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

86

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

87

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

88

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

89

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

90

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

91

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

92

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

93

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

94

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

95

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

96

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

97

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

98

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

99

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

100

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

101

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

102

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

103

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

104

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

105

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

106

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

107

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

108

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

109

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

110

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

111

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

112

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

113

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

114

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

115

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

116

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

117

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

118

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

119

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

120+

84.6

83.7

82.8

81.8

80.8

79.8

78.8

77.9

76.9

Ages

9

10

11

12

13

14

15

16

17

0

88.4

88.2

87.9

87.7

87.5

87.3

87.1

86.9

86.8

1

87.8

87.5

87.2

87.0

86.7

86.5

86.3

86.1

86.0

2

87.1

86.8

86.5

86.2

86.0

85.7

85.5

85.3

85.1

3

86.4

86.1

85.8

85.5

85.2

85.0

84.7

84.5

84.3

4

85.8

85.4

85.1

84.8

84.5

84.2

84.0

83.7

83.5

5

85.2

84.8

84.4

84.1

83.8

83.5

83.2

83.0

82.7

6

84.6

84.2

83.8

83.4

83.1

82.8

82.5

82.2

82.0

7

84.0

83.6

83.2

82.8

82.4

82.1

81.8

81.5

81.2

8

83.5

83.0

82.6

82.2

81.8

81.4

81.1

80.8

80.5

9

82.9

82.5

82.0

81.6

81.2

80.8

80.4

80.1

79.8

10

82.5

81.9

81.5

81.0

80.6

80.2

79.8

79.4

79.1

11

82.0

81.5

80.9

80.5

80.0

79.6

79.2

78.8

78.4

12

81.6

81.0

80.5

79.9

79.5

79.0

78.6

78.2

77.8

13

81.2

80.6

80.0

79.5

79.0

78.5

78.0

77.6

77.2

14

80.8

80.2

79.6

79.0

78.5

78.0

77.5

77.0

76.6

15

80.4

79.8

79.2

78.6

78.0

77.5

77.0

76.5

76.0

16

80.1

79.4

78.8

78.2

77.6

77.0

76.5

76.0

75.5

17

79.8

79.1

78.4

77.8

77.2

76.6

76.0

75.5

75.0

18

79.5

78.8

78.1

77.4

76.8

76.2

75.6

75.0

74.5

19

79.2

78.5

77.8

77.1

76.4

75.8

75.2

74.6

74.0

20

79.0

78.2

77.5

76.8

76.1

75.4

74.8

74.2

73.6

21

78.8

78.0

77.2

76.5

75.8

75.1

74.4

73.8

73.2

22

78.5

77.8

77.0

76.2

75.5

74.8

74.1

73.4

72.8

23

78.3

77.5

76.8

76.0

75.2

74.5

73.8

73.1

72.5

24

78.2

77.3

76.5

75.8

75.0

74.2

73.5

72.8

72.1

25

78.0

77.2

76.4

75.6

74.8

74.0

73.3

72.5

71.8

26

77.8

77.0

76.2

75.4

74.6

73.8

73.0

72.3

71.5

27

77.7

76.8

76.0

75.2

74.4

73.6

72.8

72.0

71.3

28

77.6

76.7

75.8

75.0

74.2

73.4

72.6

71.8

71.0

29

77.4

76.6

75.7

74.9

74.0

73.2

72.4

71.6

70.8

30

77.3

76.4

75.6

74.7

73.9

73.0

72.2

71.4

70.6

31

77.2

76.3

75.5

74.6

73.7

72.9

72.0

71.2

70.4

32

77.1

76.2

75.3

74.5

73.6

72.7

71.9

71.0

70.2

33

77.0

76.1

75.2

74.3

73.5

72.6

71.7

70.9

70.0

34

77.0

76.0

75.1

74.2

73.3

72.5

71.6

70.7

69.9

35

76.9

76.0

75.0

74.1

73.2

72.4

71.5

70.6

69.7

36

76.8

75.9

75.0

74.0

73.1

72.2

71.4

70.5

69.6

37

76.7

75.8

74.9

74.0

73.1

72.1

71.3

70.4

69.5

38

76.7

75.7

74.8

73.9

73.0

72.1

71.2

70.3

69.4

39

76.6

75.7

74.7

73.8

72.9

72.0

71.1

70.2

69.3

40

76.6

75.6

74.7

73.7

72.8

71.9

71.0

70.1

69.2

41

76.5

75.6

74.6

73.7

72.8

71.8

70.9

70.0

69.1

42

76.5

75.5

74.6

73.6

72.7

71.8

70.8

69.9

69.0

43

76.4

75.5

74.5

73.6

72.6

71.7

70.8

69.8

68.9

44

76.4

75.4

74.5

73.5

72.6

71.6

70.7

69.8

68.8

45

76.4

75.4

74.4

73.5

72.5

71.6

70.6

69.7

68.8

46

76.3

75.4

74.4

73.4

72.5

71.5

70.6

69.7

68.7

47

76.3

75.3

74.4

73.4

72.4

71.5

70.5

69.6

68.7

48

76.3

75.3

74.3

73.4

72.4

71.5

70.5

69.6

68.6

49

76.2

75.3

74.3

73.3

72.4

71.4

70.5

69.5

68.6

50

76.2

75.2

74.3

73.3

72.3

71.4

70.4

69.5

68.5

51

76.2

75.2

74.2

73.3

72.3

71.3

70.4

69.4

68.5

52

76.2

75.2

74.2

73.2

72.3

71.3

70.4

69.4

68.4

53

76.1

75.2

74.2

73.2

72.3

71.3

70.3

69.4

68.4

54

76.1

75.1

74.2

73.2

72.2

71.3

70.3

69.3

68.4

55

76.1

75.1

74.2

73.2

72.2

71.2

70.3

69.3

68.3

56

76.1

75.1

74.1

73.2

72.2

71.2

70.2

69.3

68.3

57

76.1

75.1

74.1

73.1

72.2

71.2

70.2

69.3

68.3

58

76.1

75.1

74.1

73.1

72.1

71.2

70.2

69.2

68.3

59

76.0

75.1

74.1

73.1

72.1

71.2

70.2

69.2

68.2

60

76.0

75.0

74.1

73.1

72.1

71.1

70.2

69.2

68.2

61

76.0

75.0

74.1

73.1

72.1

71.1

70.1

69.2

68.2

62

76.0

75.0

74.0

73.1

72.1

71.1

70.1

69.2

68.2

63

76.0

75.0

74.0

73.0

72.1

71.1

70.1

69.1

68.2

64

76.0

75.0

74.0

73.0

72.1

71.1

70.1

69.1

68.2

65

76.0

75.0

74.0

73.0

72.0

71.1

70.1

69.1

68.1

66

76.0

75.0

74.0

73.0

72.0

71.1

70.1

69.1

68.1

67

76.0

75.0

74.0

73.0

72.0

71.0

70.1

69.1

68.1

68

75.9

75.0

74.0

73.0

72.0

71.0

70.1

69.1

68.1

69

75.9

75.0

74.0

73.0

72.0

71.0

70.0

69.1

68.1

70

75.9

74.9

74.0

73.0

72.0

71.0

70.0

69.1

68.1

71

75.9

74.9

74.0

73.0

72.0

71.0

70.0

69.0

68.1

72

75.9

74.9

73.9

73.0

72.0

71.0

70.0

69.0

68.1

73

75.9

74.9

73.9

73.0

72.0

71.0

70.0

69.0

68.1

74

75.9

74.9

73.9

73.0

72.0

71.0

70.0

69.0

68.0

75

75.9

74.9

73.9

72.9

72.0

71.0

70.0

69.0

68.0

76

75.9

74.9

73.9

72.9

72.0

71.0

70.0

69.0

68.0

77

75.9

74.9

73.9

72.9

72.0

71.0

70.0

69.0

68.0

78

75.9

74.9

73.9

72.9

71.9

71.0

70.0

69.0

68.0

79

75.9

74.9

73.9

72.9

71.9

71.0

70.0

69.0

68.0

80

75.9

74.9

73.9

72.9

71.9

71.0

70.0

69.0

68.0

81

75.9

74.9

73.9

72.9

71.9

71.0

70.0

69.0

68.0

82

75.9

74.9

73.9

72.9

71.9

70.9

70.0

69.0

68.0

83

75.9

74.9

73.9

72.9

71.9

70.9

70.0

69.0

68.0

84

75.9

74.9

73.9

72.9

71.9

70.9

70.0

69.0

68.0

85

75.9

74.9

73.9

72.9

71.9

70.9

70.0

69.0

68.0

86

75.9

74.9

73.9

72.9

71.9

70.9

70.0

69.0

68.0

87

75.9

74.9

73.9

72.9

71.9

70.9

70.0

69.0

68.0

88

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

89

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

90

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

91

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

92

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

93

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

94

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

95

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

96

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

97

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

98

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

99

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

100

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

101

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

102

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

103

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

104

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

105

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

106

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

107

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

108

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

109

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

110

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

111

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

112

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

113

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

114

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

115

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

116

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

117

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

118

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

119

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

120+

75.9

74.9

73.9

72.9

71.9

70.9

69.9

69.0

68.0

Ages

18

19

20

21

22

23

24

25

26

0

86.6

86.5

86.4

86.2

86.1

86.0

85.9

85.9

85.8

1

85.8

85.7

85.5

85.4

85.3

85.2

85.1

85.0

84.9

2

85.0

84.8

84.7

84.5

84.4

84.3

84.2

84.1

84.0

3

84.1

84.0

83.8

83.7

83.5

83.4

83.3

83.2

83.1

4

83.3

83.1

83.0

82.8

82.7

82.5

82.4

82.3

82.2

5

82.5

82.3

82.2

82.0

81.8

81.7

81.6

81.4

81.3

6

81.7

81.5

81.3

81.2

81.0

80.8

80.7

80.6

80.4

7

81.0

80.7

80.5

80.3

80.2

80.0

79.8

79.7

79.6

8

80.2

80.0

79.8

79.5

79.3

79.2

79.0

78.8

78.7

9

79.5

79.2

79.0

78.8

78.5

78.3

78.2

78.0

77.8

10

78.8

78.5

78.2

78.0

77.8

77.5

77.3

77.2

77.0

11

78.1

77.8

77.5

77.2

77.0

76.8

76.5

76.4

76.2

12

77.4

77.1

76.8

76.5

76.2

76.0

75.8

75.6

75.4

13

76.8

76.4

76.1

75.8

75.5

75.2

75.0

74.8

74.6

14

76.2

75.8

75.4

75.1

74.8

74.5

74.2

74.0

73.8

15

75.6

75.2

74.8

74.4

74.1

73.8

73.5

73.3

73.0

16

75.0

74.6

74.2

73.8

73.4

73.1

72.8

72.5

72.3

17

74.5

74.0

73.6

73.2

72.8

72.5

72.1

71.8

71.5

18

74.0

73.5

73.0

72.6

72.2

71.8

71.5

71.1

70.8

19

73.5

73.0

72.5

72.0

71.6

71.2

70.8

70.5

70.1

20

73.0

72.5

72.0

71.5

71.0

70.6

70.2

69.8

69.5

21

72.6

72.0

71.5

71.0

70.5

70.0

69.6

69.2

68.8

22

72.2

71.6

71.0

70.5

70.0

69.5

69.0

68.6

68.2

23

71.8

71.2

70.6

70.0

69.5

69.0

68.5

68.0

67.6

24

71.5

70.8

70.2

69.6

69.0

68.5

68.0

67.5

67.1

25

71.1

70.5

69.8

69.2

68.6

68.0

67.5

67.0

66.5

26

70.8

70.1

69.5

68.8

68.2

67.6

67.1

66.5

66.0

27

70.5

69.8

69.1

68.5

67.8

67.2

66.6

66.1

65.5

28

70.3

69.5

68.8

68.1

67.5

66.8

66.2

65.6

65.1

29

70.0

69.3

68.5

67.8

67.1

66.5

65.8

65.2

64.6

30

69.8

69.0

68.3

67.5

66.8

66.2

65.5

64.9

64.2

31

69.6

68.8

68.0

67.3

66.6

65.8

65.2

64.5

63.9

32

69.4

68.6

67.8

67.0

66.3

65.6

64.9

64.2

63.5

33

69.2

68.4

67.6

66.8

66.0

65.3

64.6

63.9

63.2

34

69.0

68.2

67.4

66.6

65.8

65.1

64.3

63.6

62.9

35

68.9

68.0

67.2

66.4

65.6

64.8

64.1

63.3

62.6

36

68.7

67.9

67.1

66.2

65.4

64.6

63.8

63.1

62.3

37

68.6

67.7

66.9

66.1

65.2

64.4

63.6

62.8

62.1

38

68.5

67.6

66.8

65.9

65.1

64.2

63.4

62.6

61.9

39

68.4

67.5

66.6

65.8

64.9

64.1

63.3

62.4

61.6

40

68.3

67.4

66.5

65.6

64.8

63.9

63.1

62.3

61.5

41

68.2

67.3

66.4

65.5

64.6

63.8

62.9

62.1

61.3

42

68.1

67.2

66.3

65.4

64.5

63.6

62.8

61.9

61.1

43

68.0

67.1

66.2

65.3

64.4

63.5

62.7

61.8

61.0

44

67.9

67.0

66.1

65.2

64.3

63.4

62.5

61.7

60.8

45

67.9

66.9

66.0

65.1

64.2

63.3

62.4

61.5

60.7

46

67.8

66.9

65.9

65.0

64.1

63.2

62.3

61.4

60.6

47

67.7

66.8

65.9

65.0

64.0

63.1

62.2

61.3

60.5

48

67.7

66.7

65.8

64.9

64.0

63.0

62.1

61.2

60.3

49

67.6

66.7

65.7

64.8

63.9

63.0

62.1

61.2

60.3

50

67.6

66.6

65.7

64.8

63.8

62.9

62.0

61.1

60.2

51

67.5

66.6

65.6

64.7

63.8

62.8

61.9

61.0

60.1

52

67.5

66.5

65.6

64.7

63.7

62.8

61.9

60.9

60.0

53

67.4

66.5

65.5

64.6

63.7

62.7

61.8

60.9

59.9

54

67.4

66.5

65.5

64.6

63.6

62.7

61.7

60.8

59.9

55

67.4

66.4

65.5

64.5

63.6

62.6

61.7

60.8

59.8

56

67.4

66.4

65.4

64.5

63.5

62.6

61.6

60.7

59.8

57

67.3

66.4

65.4

64.5

63.5

62.5

61.6

60.7

59.7

58

67.3

66.3

65.4

64.4

63.5

62.5

61.6

60.6

59.7

59

67.3

66.3

65.4

64.4

63.4

62.5

61.5

60.6

59.6

60

67.3

66.3

65.3

64.4

63.4

62.4

61.5

60.5

59.6

61

67.2

66.3

65.3

64.3

63.4

62.4

61.5

60.5

59.6

62

67.2

66.2

65.3

64.3

63.4

62.4

61.4

60.5

59.5

63

67.2

66.2

65.3

64.3

63.3

62.4

61.4

60.5

59.5

64

67.2

66.2

65.2

64.3

63.3

62.3

61.4

60.4

59.5

65

67.2

66.2

65.2

64.3

63.3

62.3

61.4

60.4

59.5

66

67.2

66.2

65.2

64.2

63.3

62.3

61.3

60.4

59.4

67

67.1

66.2

65.2

64.2

63.3

62.3

61.3

60.4

59.4

68

67.1

66.2

65.2

64.2

63.2

62.3

61.3

60.3

59.4

69

67.1

66.1

65.2

64.2

63.2

62.3

61.3

60.3

59.4

70

67.1

66.1

65.2

64.2

63.2

62.2

61.3

60.3

59.4

71

67.1

66.1

65.1

64.2

63.2

62.2

61.3

60.3

59.3

72

67.1

66.1

65.1

64.2

63.2

62.2

61.3

60.3

59.3

73

67.1

66.1

65.1

64.2

63.2

62.2

61.2

60.3

59.3

74

67.1

66.1

65.1

64.1

63.2

62.2

61.2

60.3

59.3

75

67.1

66.1

65.1

64.1

63.2

62.2

61.2

60.3

59.3

76

67.1

66.1

65.1

64.1

63.2

62.2

61.2

60.2

59.3

77

67.0

66.1

65.1

64.1

63.1

62.2

61.2

60.2

59.3

78

67.0

66.1

65.1

64.1

63.1

62.2

61.2

60.2

59.3

79

67.0

66.1

65.1

64.1

63.1

62.2

61.2

60.2

59.3

80

67.0

66.1

65.1

64.1

63.1

62.1

61.2

60.2

59.2

81

67.0

66.0

65.1

64.1

63.1

62.1

61.2

60.2

59.2

82

67.0

66.0

65.1

64.1

63.1

62.1

61.2

60.2

59.2

83

67.0

66.0

65.1

64.1

63.1

62.1

61.2

60.2

59.2

84

67.0

66.0

65.1

64.1

63.1

62.1

61.2

60.2

59.2

85

67.0

66.0

65.1

64.1

63.1

62.1

61.2

60.2

59.2

86

67.0

66.0

65.1

64.1

63.1

62.1

61.1

60.2

59.2

87

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

88

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

89

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

90

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

91

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

92

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

93

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

94

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

95

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

96

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

97

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

98

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

99

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

100

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

101

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

102

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

103

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

104

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

105

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

106

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

107

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

108

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

109

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

110

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

111

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

112

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

113

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

114

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

115

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

116

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

117

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

118

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

119

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

120+

67.0

66.0

65.0

64.1

63.1

62.1

61.1

60.2

59.2

Ages

27

28

29

30

31

32

33

34

35

0

85.7

85.6

85.6

85.5

85.4

85.4

85.3

85.3

85.3

1

84.8

84.7

84.7

84.6

84.6

84.5

84.5

84.4

84.4

2

83.9

83.8

83.8

83.7

83.6

83.6

83.5

83.5

83.4

3

83.0

82.9

82.8

82.8

82.7

82.6

82.6

82.5

82.5

4

82.1

82.0

81.9

81.8

81.8

81.7

81.6

81.6

81.5

5

81.2

81.1

81.0

80.9

80.9

80.8

80.7

80.7

80.6

6

80.3

80.2

80.1

80.0

79.9

79.9

79.8

79.7

79.7

7

79.4

79.3

79.2

79.1

79.0

78.9

78.9

78.8

78.7

8

78.6

78.4

78.3

78.2

78.1

78.0

77.9

77.9

77.8

9

77.7

77.6

77.4

77.3

77.2

77.1

77.0

77.0

76.9

10

76.8

76.7

76.6

76.4

76.3

76.2

76.1

76.0

76.0

11

76.0

75.8

75.7

75.6

75.5

75.3

75.2

75.1

75.0

12

75.2

75.0

74.9

74.7

74.6

74.5

74.3

74.2

74.1

13

74.4

74.2

74.0

73.9

73.7

73.6

73.5

73.3

73.2

14

73.6

73.4

73.2

73.0

72.9

72.7

72.6

72.5

72.4

15

72.8

72.6

72.4

72.2

72.0

71.9

71.7

71.6

71.5

16

72.0

71.8

71.6

71.4

71.2

71.0

70.9

70.7

70.6

17

71.3

71.0

70.8

70.6

70.4

70.2

70.0

69.9

69.7

18

70.5

70.3

70.0

69.8

69.6

69.4

69.2

69.0

68.9

19

69.8

69.5

69.3

69.0

68.8

68.6

68.4

68.2

68.0

20

69.1

68.8

68.5

68.3

68.0

67.8

67.6

67.4

67.2

21

68.5

68.1

67.8

67.5

67.3

67.0

66.8

66.6

66.4

22

67.8

67.5

67.1

66.8

66.6

66.3

66.0

65.8

65.6

23

67.2

66.8

66.5

66.2

65.8

65.6

65.3

65.1

64.8

24

66.6

66.2

65.8

65.5

65.2

64.9

64.6

64.3

64.1

25

66.1

65.6

65.2

64.9

64.5

64.2

63.9

63.6

63.3

26

65.5

65.1

64.6

64.2

63.9

63.5

63.2

62.9

62.6

27

65.0

64.5

64.1

63.7

63.2

62.9

62.5

62.2

61.9

28

64.5

64.0

63.5

63.1

62.7

62.3

61.9

61.5

61.2

29

64.1

63.5

63.0

62.6

62.1

61.7

61.3

60.9

60.5

30

63.7

63.1

62.6

62.0

61.6

61.1

60.7

60.3

59.9

31

63.2

62.7

62.1

61.6

61.1

60.6

60.1

59.7

59.3

32

62.9

62.3

61.7

61.1

60.6

60.1

59.6

59.1

58.7

33

62.5

61.9

61.3

60.7

60.1

59.6

59.1

58.6

58.1

34

62.2

61.5

60.9

60.3

59.7

59.1

58.6

58.1

57.6

35

61.9

61.2

60.5

59.9

59.3

58.7

58.1

57.6

57.1

36

61.6

60.9

60.2

59.5

58.9

58.3

57.7

57.2

56.6

37

61.3

60.6

59.9

59.2

58.6

57.9

57.3

56.7

56.2

38

61.1

60.3

59.6

58.9

58.2

57.6

56.9

56.3

55.7

39

60.9

60.1

59.4

58.6

57.9

57.2

56.6

55.9

55.3

40

60.7

59.9

59.1

58.4

57.6

56.9

56.3

55.6

55.0

41

60.5

59.7

58.9

58.1

57.4

56.7

56.0

55.3

54.6

42

60.3

59.5

58.7

57.9

57.1

56.4

55.7

55.0

54.3

43

60.1

59.3

58.5

57.7

56.9

56.2

55.4

54.7

54.0

44

60.0

59.1

58.3

57.5

56.7

55.9

55.2

54.4

53.7

45

59.8

59.0

58.1

57.3

56.5

55.7

54.9

54.2

53.4

46

59.7

58.8

58.0

57.2

56.3

55.5

54.7

54.0

53.2

47

59.6

58.7

57.9

57.0

56.2

55.4

54.5

53.7

53.0

48

59.5

58.6

57.7

56.9

56.0

55.2

54.4

53.6

52.8

49

59.4

58.5

57.6

56.7

55.9

55.0

54.2

53.4

52.6

50

59.3

58.4

57.5

56.6

55.8

54.9

54.1

53.2

52.4

51

59.2

58.3

57.4

56.5

55.6

54.8

53.9

53.1

52.2

52

59.1

58.2

57.3

56.4

55.5

54.7

53.8

52.9

52.1

53

59.0

58.1

57.2

56.3

55.4

54.6

53.7

52.8

52.0

54

59.0

58.0

57.1

56.2

55.3

54.5

53.6

52.7

51.8

55

58.9

58.0

57.1

56.2

55.3

54.4

53.5

52.6

51.7

56

58.8

57.9

57.0

56.1

55.2

54.3

53.4

52.5

51.6

57

58.8

57.9

56.9

56.0

55.1

54.2

53.3

52.4

51.5

58

58.7

57.8

56.9

56.0

55.0

54.1

53.2

52.3

51.4

59

58.7

57.8

56.8

55.9

55.0

54.1

53.2

52.2

51.3

60

58.7

57.7

56.8

55.9

54.9

54.0

53.1

52.2

51.3

61

58.6

57.7

56.7

55.8

54.9

54.0

53.0

52.1

51.2

62

58.6

57.6

56.7

55.8

54.8

53.9

53.0

52.1

51.1

63

58.6

57.6

56.7

55.7

54.8

53.9

52.9

52.0

51.1

64

58.5

57.6

56.6

55.7

54.8

53.8

52.9

52.0

51.0

65

58.5

57.5

56.6

55.7

54.7

53.8

52.8

51.9

51.0

66

58.5

57.5

56.6

55.6

54.7

53.7

52.8

51.9

50.9

67

58.5

57.5

56.5

55.6

54.7

53.7

52.8

51.8

50.9

68

58.4

57.5

56.5

55.6

54.6

53.7

52.7

51.8

50.9

69

58.4

57.5

56.5

55.6

54.6

53.7

52.7

51.8

50.8

70

58.4

57.4

56.5

55.5

54.6

53.6

52.7

51.7

50.8

71

58.4

57.4

56.5

55.5

54.6

53.6

52.7

51.7

50.8

72

58.4

57.4

56.5

55.5

54.5

53.6

52.6

51.7

50.8

73

58.4

57.4

56.4

55.5

54.5

53.6

52.6

51.7

50.7

74

58.3

57.4

56.4

55.5

54.5

53.6

52.6

51.7

50.7

75

58.3

57.4

56.4

55.5

54.5

53.5

52.6

51.6

50.7

76

58.3

57.4

56.4

55.4

54.5

53.5

52.6

51.6

50.7

77

58.3

57.3

56.4

55.4

54.5

53.5

52.6

51.6

50.7

78

58.3

57.3

56.4

55.4

54.5

53.5

52.6

51.6

50.6

79

58.3

57.3

56.4

55.4

54.5

53.5

52.5

51.6

50.6

80

58.3

57.3

56.4

55.4

54.4

53.5

52.5

51.6

50.6

81

58.3

57.3

56.4

55.4

54.4

53.5

52.5

51.6

50.6

82

58.3

57.3

56.3

55.4

54.4

53.5

52.5

51.6

50.6

83

58.3

57.3

56.3

55.4

54.4

53.5

52.5

51.6

50.6

84

58.3

57.3

56.3

55.4

54.4

53.5

52.5

51.5

50.6

85

58.3

57.3

56.3

55.4

54.4

53.5

52.5

51.5

50.6

86

58.2

57.3

56.3

55.4

54.4

53.5

52.5

51.5

50.6

87

58.2

57.3

56.3

55.4

54.4

53.4

52.5

51.5

50.6

88

58.2

57.3

56.3

55.4

54.4

53.4

52.5

51.5

50.6

89

58.2

57.3

56.3

55.4

54.4

53.4

52.5

51.5

50.6

90

58.2

57.3

56.3

55.4

54.4

53.4

52.5

51.5

50.6

91

58.2

57.3

56.3

55.3

54.4

53.4

52.5

51.5

50.6

92

58.2

57.3

56.3

55.3

54.4

53.4

52.5

51.5

50.6

93

58.2

57.3

56.3

55.3

54.4

53.4

52.5

51.5

50.6

94

58.2

57.3

56.3

55.3

54.4

53.4

52.5

51.5

50.6

95

58.2

57.3

56.3

55.3

54.4

53.4

52.5

51.5

50.6

96

58.2

57.3

56.3

55.3

54.4

53.4

52.5

51.5

50.6

97

58.2

57.3

56.3

55.3

54.4

53.4

52.5

51.5

50.6

98

58.2

57.3

56.3

55.3

54.4

53.4

52.5

51.5

50.6

99

58.2

57.3

56.3

55.3

54.4

53.4

52.5

51.5

50.6

100

58.2

57.3

56.3

55.3

54.4

53.4

52.5

51.5

50.6

101

58.2

57.3

56.3

55.3

54.4

53.4

52.5

51.5

50.6

102

58.2

57.3

56.3

55.3

54.4

53.4

52.5

51.5

50.6

103

58.2

57.3

56.3

55.3

54.4

53.4

52.5

51.5

50.5

104

58.2

57.3

56.3

55.3

54.4

53.4

52.5

51.5

50.5

105

58.2

57.3

56.3

55.3

54.4

53.4

52.5

51.5

50.5

106

58.2

57.3

56.3

55.3

54.4

53.4

52.5

51.5

50.5

107

58.2

57.3

56.3

55.3

54.4

53.4

52.5

51.5

50.5

108

58.2

57.3

56.3

55.3

54.4

53.4

52.5

51.5

50.5

109

58.2

57.3

56.3

55.3

54.4

53.4

52.5

51.5

50.5

110

58.2

57.3

56.3

55.3

54.4

53.4

52.5

51.5

50.5

111

58.2

57.3

56.3

55.3

54.4

53.4

52.5

51.5

50.5

112

58.2

57.3

56.3

55.3

54.4

53.4

52.5

51.5

50.5

113

58.2

57.3

56.3

55.3

54.4

53.4

52.5

51.5

50.5

114

58.2

57.3

56.3

55.3

54.4

53.4

52.5

51.5

50.5

115

58.2

57.3

56.3

55.3

54.4

53.4

52.5

51.5

50.5

116

58.2

57.3

56.3

55.3

54.4

53.4

52.5

51.5

50.5

117

58.2

57.3

56.3

55.3

54.4

53.4

52.5

51.5

50.5

118

58.2

57.3

56.3

55.3

54.4

53.4

52.5

51.5

50.5

119

58.2

57.3

56.3

55.3

54.4

53.4

52.5

51.5

50.5

120+

58.2

57.3

56.3

55.3

54.4

53.4

52.5

51.5

50.5

Ages

36

37

38

39

40

41

42

43

44

0

85.2

85.2

85.2

85.1

85.1

85.1

85.0

85.0

85.0

1

84.3

84.3

84.3

84.2

84.2

84.2

84.1

84.1

84.1

2

83.4

83.3

83.3

83.3

83.2

83.2

83.2

83.1

83.1

3

82.4

82.4

82.3

82.3

82.3

82.2

82.2

82.2

82.2

4

81.5

81.4

81.4

81.4

81.3

81.3

81.3

81.2

81.2

5

80.5

80.5

80.4

80.4

80.4

80.3

80.3

80.3

80.2

6

79.6

79.5

79.5

79.5

79.4

79.4

79.3

79.3

79.3

7

78.7

78.6

78.6

78.5

78.5

78.4

78.4

78.3

78.3

8

77.7

77.7

77.6

77.6

77.5

77.5

77.4

77.4

77.3

9

76.8

76.7

76.7

76.6

76.6

76.5

76.5

76.4

76.4

10

75.9

75.8

75.7

75.7

75.6

75.6

75.5

75.5

75.4

11

75.0

74.9

74.8

74.7

74.7

74.6

74.6

74.5

74.5

12

74.0

74.0

73.9

73.8

73.7

73.7

73.6

73.6

73.5

13

73.1

73.1

73.0

72.9

72.8

72.8

72.7

72.6

72.6

14

72.2

72.1

72.1

72.0

71.9

71.8

71.8

71.7

71.6

15

71.4

71.3

71.2

71.1

71.0

70.9

70.8

70.8

70.7

16

70.5

70.4

70.3

70.2

70.1

70.0

69.9

69.8

69.8

17

69.6

69.5

69.4

69.3

69.2

69.1

69.0

68.9

68.8

18

68.7

68.6

68.5

68.4

68.3

68.2

68.1

68.0

67.9

19

67.9

67.7

67.6

67.5

67.4

67.3

67.2

67.1

67.0

20

67.1

66.9

66.8

66.6

66.5

66.4

66.3

66.2

66.1

21

66.2

66.1

65.9

65.8

65.6

65.5

65.4

65.3

65.2

22

65.4

65.2

65.1

64.9

64.8

64.6

64.5

64.4

64.3

23

64.6

64.4

64.2

64.1

63.9

63.8

63.6

63.5

63.4

24

63.8

63.6

63.4

63.3

63.1

62.9

62.8

62.7

62.5

25

63.1

62.8

62.6

62.4

62.3

62.1

61.9

61.8

61.7

26

62.3

62.1

61.9

61.6

61.5

61.3

61.1

61.0

60.8

27

61.6

61.3

61.1

60.9

60.7

60.5

60.3

60.1

60.0

28

60.9

60.6

60.3

60.1

59.9

59.7

59.5

59.3

59.1

29

60.2

59.9

59.6

59.4

59.1

58.9

58.7

58.5

58.3

30

59.5

59.2

58.9

58.6

58.4

58.1

57.9

57.7

57.5

31

58.9

58.6

58.2

57.9

57.6

57.4

57.1

56.9

56.7

32

58.3

57.9

57.6

57.2

56.9

56.7

56.4

56.2

55.9

33

57.7

57.3

56.9

56.6

56.3

56.0

55.7

55.4

55.2

34

57.2

56.7

56.3

55.9

55.6

55.3

55.0

54.7

54.4

35

56.6

56.2

55.7

55.3

55.0

54.6

54.3

54.0

53.7

36

56.1

55.6

55.2

54.7

54.3

54.0

53.6

53.3

53.0

37

55.6

55.1

54.6

54.2

53.8

53.4

53.0

52.6

52.3

38

55.2

54.6

54.1

53.6

53.2

52.8

52.4

52.0

51.6

39

54.7

54.2

53.6

53.1

52.7

52.2

51.8

51.4

51.0

40

54.3

53.8

53.2

52.7

52.2

51.7

51.2

50.8

50.4

41

54.0

53.4

52.8

52.2

51.7

51.2

50.7

50.2

49.8

42

53.6

53.0

52.4

51.8

51.2

50.7

50.2

49.7

49.2

43

53.3

52.6

52.0

51.4

50.8

50.2

49.7

49.2

48.7

44

53.0

52.3

51.6

51.0

50.4

49.8

49.2

48.7

48.2

45

52.7

52.0

51.3

50.7

50.0

49.4

48.8

48.3

47.7

46

52.4

51.7

51.0

50.3

49.7

49.0

48.4

47.8

47.3

47

52.2

51.5

50.7

50.0

49.3

48.7

48.0

47.4

46.8

48

52.0

51.2

50.5

49.7

49.0

48.4

47.7

47.1

46.4

49

51.8

51.0

50.2

49.5

48.8

48.1

47.4

46.7

46.1

50

51.6

50.8

50.0

49.2

48.5

47.8

47.1

46.4

45.7

51

51.4

50.6

49.8

49.0

48.3

47.5

46.8

46.1

45.4

52

51.3

50.4

49.6

48.8

48.0

47.3

46.5

45.8

45.1

53

51.1

50.3

49.5

48.6

47.8

47.1

46.3

45.6

44.8

54

51.0

50.1

49.3

48.5

47.7

46.9

46.1

45.3

44.6

55

50.9

50.0

49.1

48.3

47.5

46.7

45.9

45.1

44.3

56

50.7

49.9

49.0

48.2

47.3

46.5

45.7

44.9

44.1

57

50.6

49.8

48.9

48.0

47.2

46.3

45.5

44.7

43.9

58

50.5

49.7

48.8

47.9

47.1

46.2

45.4

44.5

43.7

59

50.5

49.6

48.7

47.8

46.9

46.1

45.2

44.4

43.6

60

50.4

49.5

48.6

47.7

46.8

46.0

45.1

44.3

43.4

61

50.3

49.4

48.5

47.6

46.7

45.8

45.0

44.1

43.3

62

50.2

49.3

48.4

47.5

46.6

45.7

44.9

44.0

43.1

63

50.2

49.3

48.3

47.4

46.5

45.7

44.8

43.9

43.0

64

50.1

49.2

48.3

47.4

46.5

45.6

44.7

43.8

42.9

65

50.1

49.1

48.2

47.3

46.4

45.5

44.6

43.7

42.8

66

50.0

49.1

48.2

47.2

46.3

45.4

44.5

43.6

42.7

67

50.0

49.0

48.1

47.2

46.3

45.4

44.4

43.5

42.6

68

49.9

49.0

48.1

47.1

46.2

45.3

44.4

43.5

42.6

69

49.9

49.0

48.0

47.1

46.2

45.2

44.3

43.4

42.5

70

49.9

48.9

48.0

47.0

46.1

45.2

44.3

43.3

42.4

71

49.8

48.9

47.9

47.0

46.1

45.1

44.2

43.3

42.4

72

49.8

48.9

47.9

47.0

46.0

45.1

44.2

43.2

42.3

73

49.8

48.8

47.9

46.9

46.0

45.1

44.1

43.2

42.3

74

49.8

48.8

47.9

46.9

46.0

45.0

44.1

43.2

42.2

75

49.7

48.8

47.8

46.9

45.9

45.0

44.1

43.1

42.2

76

49.7

48.8

47.8

46.9

45.9

45.0

44.0

43.1

42.2

77

49.7

48.8

47.8

46.9

45.9

45.0

44.0

43.1

42.1

78

49.7

48.7

47.8

46.8

45.9

44.9

44.0

43.0

42.1

79

49.7

48.7

47.8

46.8

45.9

44.9

44.0

43.0

42.1

80

49.7

48.7

47.8

46.8

45.9

44.9

43.9

43.0

42.1

81

49.7

48.7

47.7

46.8

45.8

44.9

43.9

43.0

42.0

82

49.7

48.7

47.7

46.8

45.8

44.9

43.9

43.0

42.0

83

49.6

48.7

47.7

46.8

45.8

44.9

43.9

43.0

42.0

84

49.6

48.7

47.7

46.8

45.8

44.9

43.9

42.9

42.0

85

49.6

48.7

47.7

46.8

45.8

44.8

43.9

42.9

42.0

86

49.6

48.7

47.7

46.7

45.8

44.8

43.9

42.9

42.0

87

49.6

48.7

47.7

46.7

45.8

44.8

43.9

42.9

42.0

88

49.6

48.7

47.7

46.7

45.8

44.8

43.9

42.9

42.0

89

49.6

48.7

47.7

46.7

45.8

44.8

43.9

42.9

41.9

90

49.6

48.6

47.7

46.7

45.8

44.8

43.9

42.9

41.9

91

49.6

48.6

47.7

46.7

45.8

44.8

43.9

42.9

41.9

92

49.6

48.6

47.7

46.7

45.8

44.8

43.8

42.9

41.9

93

49.6

48.6

47.7

46.7

45.8

44.8

43.8

42.9

41.9

94

49.6

48.6

47.7

46.7

45.8

44.8

43.8

42.9

41.9

95

49.6

48.6

47.7

46.7

45.8

44.8

43.8

42.9

41.9

96

49.6

48.6

47.7

46.7

45.8

44.8

43.8

42.9

41.9

97

49.6

48.6

47.7

46.7

45.8

44.8

43.8

42.9

41.9

98

49.6

48.6

47.7

46.7

45.8

44.8

43.8

42.9

41.9

99

49.6

48.6

47.7

46.7

45.8

44.8

43.8

42.9

41.9

100

49.6

48.6

47.7

46.7

45.8

44.8

43.8

42.9

41.9

101

49.6

48.6

47.7

46.7

45.8

44.8

43.8

42.9

41.9

102

49.6

48.6

47.7

46.7

45.8

44.8

43.8

42.9

41.9

103

49.6

48.6

47.7

46.7

45.8

44.8

43.8

42.9

41.9

104

49.6

48.6

47.7

46.7

45.8

44.8

43.8

42.9

41.9

105

49.6

48.6

47.7

46.7

45.7

44.8

43.8

42.9

41.9

106

49.6

48.6

47.7

46.7

45.7

44.8

43.8

42.9

41.9

107

49.6

48.6

47.7

46.7

45.7

44.8

43.8

42.9

41.9

108

49.6

48.6

47.7

46.7

45.7

44.8

43.8

42.9

41.9

109

49.6

48.6

47.7

46.7

45.7

44.8

43.8

42.9

41.9

110

49.6

48.6

47.7

46.7

45.7

44.8

43.8

42.9

41.9

111

49.6

48.6

47.7

46.7

45.7

44.8

43.8

42.9

41.9

112

49.6

48.6

47.7

46.7

45.7

44.8

43.8

42.9

41.9

113

49.6

48.6

47.7

46.7

45.7

44.8

43.8

42.9

41.9

114

49.6

48.6

47.7

46.7

45.7

44.8

43.8

42.9

41.9

115

49.6

48.6

47.7

46.7

45.7

44.8

43.8

42.9

41.9

116

49.6

48.6

47.7

46.7

45.7

44.8

43.8

42.9

41.9

117

49.6

48.6

47.7

46.7

45.7

44.8

43.8

42.9

41.9

118

49.6

48.6

47.7

46.7

45.7

44.8

43.8

42.9

41.9

119

49.6

48.6

47.7

46.7

45.7

44.8

43.8

42.9

41.9

120+

49.6

48.6

47.7

46.7

45.7

44.8

43.8

42.9

41.9

Ages

45

46

47

48

49

50

51

52

53

0

85.0

84.9

84.9

84.9

84.9

84.9

84.8

84.8

84.8

1

84.1

84.0

84.0

84.0

84.0

84.0

84.0

83.9

83.9

2

83.1

83.1

83.1

83.0

83.0

83.0

83.0

83.0

83.0

3

82.1

82.1

82.1

82.1

82.1

82.0

82.0

82.0

82.0

4

81.2

81.1

81.1

81.1

81.1

81.1

81.0

81.0

81.0

5

80.2

80.2

80.2

80.1

80.1

80.1

80.1

80.1

80.0

6

79.2

79.2

79.2

79.2

79.1

79.1

79.1

79.1

79.1

7

78.3

78.2

78.2

78.2

78.2

78.1

78.1

78.1

78.1

8

77.3

77.3

77.3

77.2

77.2

77.2

77.2

77.1

77.1

9

76.4

76.3

76.3

76.3

76.2

76.2

76.2

76.2

76.1

10

75.4

75.4

75.3

75.3

75.3

75.2

75.2

75.2

75.2

11

74.4

74.4

74.4

74.3

74.3

74.3

74.2

74.2

74.2

12

73.5

73.4

73.4

73.4

73.3

73.3

73.3

73.2

73.2

13

72.5

72.5

72.4

72.4

72.4

72.3

72.3

72.3

72.3

14

71.6

71.5

71.5

71.5

71.4

71.4

71.3

71.3

71.3

15

70.6

70.6

70.5

70.5

70.5

70.4

70.4

70.4

70.3

16

69.7

69.7

69.6

69.6

69.5

69.5

69.4

69.4

69.4

17

68.8

68.7

68.7

68.6

68.6

68.5

68.5

68.4

68.4

18

67.9

67.8

67.7

67.7

67.6

67.6

67.5

67.5

67.4

19

66.9

66.9

66.8

66.7

66.7

66.6

66.6

66.5

66.5

20

66.0

65.9

65.9

65.8

65.7

65.7

65.6

65.6

65.5

21

65.1

65.0

65.0

64.9

64.8

64.8

64.7

64.7

64.6

22

64.2

64.1

64.0

64.0

63.9

63.8

63.8

63.7

63.7

23

63.3

63.2

63.1

63.0

63.0

62.9

62.8

62.8

62.7

24

62.4

62.3

62.2

62.1

62.1

62.0

61.9

61.9

61.8

25

61.5

61.4

61.3

61.2

61.2

61.1

61.0

60.9

60.9

26

60.7

60.6

60.5

60.3

60.3

60.2

60.1

60.0

59.9

27

59.8

59.7

59.6

59.5

59.4

59.3

59.2

59.1

59.0

28

59.0

58.8

58.7

58.6

58.5

58.4

58.3

58.2

58.1

29

58.1

58.0

57.9

57.7

57.6

57.5

57.4

57.3

57.2

30

57.3

57.2

57.0

56.9

56.7

56.6

56.5

56.4

56.3

31

56.5

56.3

56.2

56.0

55.9

55.8

55.6

55.5

55.4

32

55.7

55.5

55.4

55.2

55.0

54.9

54.8

54.7

54.6

33

54.9

54.7

54.5

54.4

54.2

54.1

53.9

53.8

53.7

34

54.2

54.0

53.7

53.6

53.4

53.2

53.1

52.9

52.8

35

53.4

53.2

53.0

52.8

52.6

52.4

52.2

52.1

52.0

36

52.7

52.4

52.2

52.0

51.8

51.6

51.4

51.3

51.1

37

52.0

51.7

51.5

51.2

51.0

50.8

50.6

50.4

50.3

38

51.3

51.0

50.7

50.5

50.2

50.0

49.8

49.6

49.5

39

50.7

50.3

50.0

49.7

49.5

49.2

49.0

48.8

48.6

40

50.0

49.7

49.3

49.0

48.8

48.5

48.3

48.0

47.8

41

49.4

49.0

48.7

48.4

48.1

47.8

47.5

47.3

47.1

42

48.8

48.4

48.0

47.7

47.4

47.1

46.8

46.5

46.3

43

48.3

47.8

47.4

47.1

46.7

46.4

46.1

45.8

45.6

44

47.7

47.3

46.8

46.4

46.1

45.7

45.4

45.1

44.8

45

47.2

46.7

46.3

45.9

45.5

45.1

44.7

44.4

44.1

46

46.7

46.2

45.7

45.3

44.9

44.5

44.1

43.8

43.4

47

46.3

45.7

45.2

44.8

44.3

43.9

43.5

43.1

42.8

48

45.9

45.3

44.8

44.3

43.8

43.3

42.9

42.5

42.1

49

45.5

44.9

44.3

43.8

43.3

42.8

42.3

41.9

41.5

50

45.1

44.5

43.9

43.3

42.8

42.3

41.8

41.4

40.9

51

44.7

44.1

43.5

42.9

42.3

41.8

41.3

40.8

40.4

52

44.4

43.8

43.1

42.5

41.9

41.4

40.8

40.3

39.9

53

44.1

43.4

42.8

42.1

41.5

40.9

40.4

39.9

39.4

54

43.8

43.1

42.5

41.8

41.2

40.6

40.0

39.4

38.9

55

43.6

42.9

42.2

41.5

40.8

40.2

39.6

39.0

38.4

56

43.4

42.6

41.9

41.2

40.5

39.8

39.2

38.6

38.0

57

43.1

42.4

41.6

40.9

40.2

39.5

38.9

38.2

37.6

58

42.9

42.2

41.4

40.7

39.9

39.2

38.6

37.9

37.3

59

42.8

42.0

41.2

40.4

39.7

39.0

38.3

37.6

36.9

60

42.6

41.8

41.0

40.2

39.5

38.7

38.0

37.3

36.6

61

42.4

41.6

40.8

40.0

39.2

38.5

37.7

37.0

36.3

62

42.3

41.5

40.6

39.8

39.0

38.3

37.5

36.8

36.1

63

42.2

41.3

40.5

39.7

38.9

38.1

37.3

36.6

35.8

64

42.1

41.2

40.4

39.5

38.7

37.9

37.1

36.3

35.6

65

41.9

41.1

40.2

39.4

38.6

37.7

36.9

36.2

35.4

66

41.8

41.0

40.1

39.3

38.4

37.6

36.8

36.0

35.2

67

41.8

40.9

40.0

39.1

38.3

37.5

36.6

35.8

35.0

68

41.7

40.8

39.9

39.0

38.2

37.3

36.5

35.7

34.9

69

41.6

40.7

39.8

38.9

38.1

37.2

36.4

35.5

34.7

70

41.5

40.6

39.7

38.8

38.0

37.1

36.2

35.4

34.6

71

41.5

40.6

39.7

38.8

37.9

37.0

36.1

35.3

34.5

72

41.4

40.5

39.6

38.7

37.8

36.9

36.0

35.2

34.3

73

41.4

40.4

39.5

38.6

37.7

36.8

36.0

35.1

34.2

74

41.3

40.4

39.5

38.6

37.7

36.8

35.9

35.0

34.1

75

41.3

40.3

39.4

38.5

37.6

36.7

35.8

34.9

34.1

76

41.2

40.3

39.4

38.5

37.5

36.6

35.7

34.9

34.0

77

41.2

40.3

39.3

38.4

37.5

36.6

35.7

34.8

33.9

78

41.2

40.2

39.3

38.4

37.5

36.5

35.6

34.7

33.9

79

41.1

40.2

39.3

38.3

37.4

36.5

35.6

34.7

33.8

80

41.1

40.2

39.2

38.3

37.4

36.5

35.5

34.6

33.7

81

41.1

40.1

39.2

38.3

37.3

36.4

35.5

34.6

33.7

82

41.1

40.1

39.2

38.3

37.3

36.4

35.5

34.6

33.7

83

41.1

40.1

39.2

38.2

37.3

36.4

35.4

34.5

33.6

84

41.0

40.1

39.2

38.2

37.3

36.3

35.4

34.5

33.6

85

41.0

40.1

39.1

38.2

37.3

36.3

35.4

34.5

33.6

86

41.0

40.1

39.1

38.2

37.2

36.3

35.4

34.5

33.5

87

41.0

40.1

39.1

38.2

37.2

36.3

35.4

34.4

33.5

88

41.0

40.0

39.1

38.2

37.2

36.3

35.3

34.4

33.5

89

41.0

40.0

39.1

38.1

37.2

36.3

35.3

34.4

33.5

90

41.0

40.0

39.1

38.1

37.2

36.3

35.3

34.4

33.5

91

41.0

40.0

39.1

38.1

37.2

36.2

35.3

34.4

33.5

92

41.0

40.0

39.1

38.1

37.2

36.2

35.3

34.4

33.5

93

41.0

40.0

39.1

38.1

37.2

36.2

35.3

34.4

33.4

94

41.0

40.0

39.1

38.1

37.2

36.2

35.3

34.4

33.4

95

41.0

40.0

39.1

38.1

37.2

36.2

35.3

34.4

33.4

96

41.0

40.0

39.1

38.1

37.2

36.2

35.3

34.3

33.4

97

41.0

40.0

39.1

38.1

37.2

36.2

35.3

34.3

33.4

98

41.0

40.0

39.1

38.1

37.2

36.2

35.3

34.3

33.4

99

41.0

40.0

39.1

38.1

37.2

36.2

35.3

34.3

33.4

100

41.0

40.0

39.0

38.1

37.1

36.2

35.3

34.3

33.4

101

41.0

40.0

39.0

38.1

37.1

36.2

35.3

34.3

33.4

102

41.0

40.0

39.0

38.1

37.1

36.2

35.3

34.3

33.4

103

41.0

40.0

39.0

38.1

37.1

36.2

35.3

34.3

33.4

104

41.0

40.0

39.0

38.1

37.1

36.2

35.3

34.3

33.4

105

41.0

40.0

39.0

38.1

37.1

36.2

35.3

34.3

33.4

106

41.0

40.0

39.0

38.1

37.1

36.2

35.3

34.3

33.4

107

41.0

40.0

39.0

38.1

37.1

36.2

35.3

34.3

33.4

108

41.0

40.0

39.0

38.1

37.1

36.2

35.3

34.3

33.4

109

41.0

40.0

39.0

38.1

37.1

36.2

35.3

34.3

33.4

110

41.0

40.0

39.0

38.1

37.1

36.2

35.3

34.3

33.4

111

41.0

40.0

39.0

38.1

37.1

36.2

35.3

34.3

33.4

112

41.0

40.0

39.0

38.1

37.1

36.2

35.3

34.3

33.4

113

41.0

40.0

39.0

38.1

37.1

36.2

35.3

34.3

33.4

114

41.0

40.0

39.0

38.1

37.1

36.2

35.3

34.3

33.4

115

41.0

40.0

39.0

38.1

37.1

36.2

35.3

34.3

33.4

116

41.0

40.0

39.0

38.1

37.1

36.2

35.3

34.3

33.4

117

41.0

40.0

39.0

38.1

37.1

36.2

35.3

34.3

33.4

118

41.0

40.0

39.0

38.1

37.1

36.2

35.3

34.3

33.4

119

41.0

40.0

39.0

38.1

37.1

36.2

35.3

34.3

33.4

120+

41.0

40.0

39.0

38.1

37.1

36.2

35.3

34.3

33.4

Ages

54

55

56

57

58

59

60

61

62

0

84.8

84.8

84.8

84.8

84.8

84.7

84.7

84.7

84.7

1

83.9

83.9

83.9

83.9

83.9

83.9

83.8

83.8

83.8

2

82.9

82.9

82.9

82.9

82.9

82.9

82.9

82.9

82.9

3

82.0

82.0

81.9

81.9

81.9

81.9

81.9

81.9

81.9

4

81.0

81.0

81.0

81.0

80.9

80.9

80.9

80.9

80.9

5

80.0

80.0

80.0

80.0

80.0

80.0

79.9

79.9

79.9

6

79.0

79.0

79.0

79.0

79.0

79.0

79.0

79.0

78.9

7

78.1

78.1

78.0

78.0

78.0

78.0

78.0

78.0

78.0

8

77.1

77.1

77.1

77.0

77.0

77.0

77.0

77.0

77.0

9

76.1

76.1

76.1

76.1

76.1

76.0

76.0

76.0

76.0

10

75.1

75.1

75.1

75.1

75.1

75.1

75.0

75.0

75.0

11

74.2

74.2

74.1

74.1

74.1

74.1

74.1

74.1

74.0

12

73.2

73.2

73.2

73.1

73.1

73.1

73.1

73.1

73.1

13

72.2

72.2

72.2

72.2

72.1

72.1

72.1

72.1

72.1

14

71.3

71.2

71.2

71.2

71.2

71.2

71.1

71.1

71.1

15

70.3

70.3

70.2

70.2

70.2

70.2

70.2

70.1

70.1

16

69.3

69.3

69.3

69.3

69.2

69.2

69.2

69.2

69.2

17

68.4

68.3

68.3

68.3

68.3

68.2

68.2

68.2

68.2

18

67.4

67.4

67.4

67.3

67.3

67.3

67.3

67.2

67.2

19

66.5

66.4

66.4

66.4

66.3

66.3

66.3

66.3

66.2

20

65.5

65.5

65.4

65.4

65.4

65.4

65.3

65.3

65.3

21

64.6

64.5

64.5

64.5

64.4

64.4

64.4

64.3

64.3

22

63.6

63.6

63.5

63.5

63.5

63.4

63.4

63.4

63.4

23

62.7

62.6

62.6

62.5

62.5

62.5

62.4

62.4

62.4

24

61.7

61.7

61.6

61.6

61.6

61.5

61.5

61.5

61.4

25

60.8

60.8

60.7

60.7

60.6

60.6

60.5

60.5

60.5

26

59.9

59.8

59.8

59.7

59.7

59.6

59.6

59.6

59.5

27

59.0

58.9

58.8

58.8

58.7

58.7

58.7

58.6

58.6

28

58.0

58.0

57.9

57.9

57.8

57.8

57.7

57.7

57.6

29

57.1

57.1

57.0

56.9

56.9

56.8

56.8

56.7

56.7

30

56.2

56.2

56.1

56.0

56.0

55.9

55.9

55.8

55.8

31

55.3

55.3

55.2

55.1

55.0

55.0

54.9

54.9

54.8

32

54.5

54.4

54.3

54.2

54.1

54.1

54.0

54.0

53.9

33

53.6

53.5

53.4

53.3

53.2

53.2

53.1

53.0

53.0

34

52.7

52.6

52.5

52.4

52.3

52.2

52.2

52.1

52.1

35

51.8

51.7

51.6

51.5

51.4

51.3

51.3

51.2

51.1

36

51.0

50.9

50.7

50.6

50.5

50.5

50.4

50.3

50.2

37

50.1

50.0

49.9

49.8

49.7

49.6

49.5

49.4

49.3

38

49.3

49.1

49.0

48.9

48.8

48.7

48.6

48.5

48.4

39

48.5

48.3

48.2

48.0

47.9

47.8

47.7

47.6

47.5

40

47.7

47.5

47.3

47.2

47.1

46.9

46.8

46.7

46.6

41

46.9

46.7

46.5

46.3

46.2

46.1

46.0

45.8

45.7

42

46.1

45.9

45.7

45.5

45.4

45.2

45.1

45.0

44.9

43

45.3

45.1

44.9

44.7

44.5

44.4

44.3

44.1

44.0

44

44.6

44.3

44.1

43.9

43.7

43.6

43.4

43.3

43.1

45

43.8

43.6

43.4

43.1

42.9

42.8

42.6

42.4

42.3

46

43.1

42.9

42.6

42.4

42.2

42.0

41.8

41.6

41.5

47

42.5

42.2

41.9

41.6

41.4

41.2

41.0

40.8

40.6

48

41.8

41.5

41.2

40.9

40.7

40.4

40.2

40.0

39.8

49

41.2

40.8

40.5

40.2

39.9

39.7

39.5

39.2

39.0

50

40.6

40.2

39.8

39.5

39.2

39.0

38.7

38.5

38.3

51

40.0

39.6

39.2

38.9

38.6

38.3

38.0

37.7

37.5

52

39.4

39.0

38.6

38.2

37.9

37.6

37.3

37.0

36.8

53

38.9

38.4

38.0

37.6

37.3

36.9

36.6

36.3

36.1

54

38.4

37.9

37.5

37.1

36.7

36.3

36.0

35.7

35.4

55

37.9

37.4

36.9

36.5

36.1

35.7

35.3

35.0

34.7

56

37.5

36.9

36.5

36.0

35.5

35.1

34.8

34.4

34.1

57

37.1

36.5

36.0

35.5

35.0

34.6

34.2

33.8

33.4

58

36.7

36.1

35.5

35.0

34.5

34.1

33.6

33.2

32.8

59

36.3

35.7

35.1

34.6

34.1

33.6

33.1

32.7

32.3

60

36.0

35.3

34.8

34.2

33.6

33.1

32.6

32.2

31.7

61

35.7

35.0

34.4

33.8

33.2

32.7

32.2

31.7

31.2

62

35.4

34.7

34.1

33.4

32.8

32.3

31.7

31.2

30.8

63

35.1

34.4

33.8

33.1

32.5

31.9

31.3

30.8

30.3

64

34.9

34.2

33.5

32.8

32.2

31.5

31.0

30.4

29.9

65

34.6

33.9

33.2

32.5

31.9

31.2

30.6

30.0

29.5

66

34.4

33.7

33.0

32.3

31.6

30.9

30.3

29.7

29.1

67

34.2

33.5

32.7

32.0

31.3

30.6

30.0

29.4

28.7

68

34.1

33.3

32.5

31.8

31.1

30.4

29.7

29.1

28.4

69

33.9

33.1

32.3

31.6

30.9

30.1

29.4

28.8

28.1

70

33.8

33.0

32.2

31.4

30.7

29.9

29.2

28.5

27.9

71

33.6

32.8

32.0

31.2

30.5

29.7

29.0

28.3

27.6

72

33.5

32.7

31.9

31.1

30.3

29.5

28.8

28.1

27.4

73

33.4

32.6

31.7

30.9

30.1

29.4

28.6

27.9

27.2

74

33.3

32.4

31.6

30.8

30.0

29.2

28.4

27.7

27.0

75

33.2

32.4

31.5

30.7

29.9

29.1

28.3

27.5

26.8

76

33.1

32.3

31.4

30.6

29.8

29.0

28.2

27.4

26.6

77

33.0

32.2

31.3

30.5

29.7

28.8

28.0

27.3

26.5

78

33.0

32.1

31.2

30.4

29.6

28.7

27.9

27.1

26.4

79

32.9

32.0

31.2

30.3

29.5

28.7

27.8

27.0

26.2

80

32.9

32.0

31.1

30.3

29.4

28.6

27.8

26.9

26.1

81

32.8

31.9

31.1

30.2

29.3

28.5

27.7

26.9

26.0

82

32.8

31.9

31.0

30.1

29.3

28.4

27.6

26.8

26.0

83

32.7

31.8

31.0

30.1

29.2

28.4

27.5

26.7

25.9

84

32.7

31.8

30.9

30.0

29.2

28.3

27.5

26.7

25.8

85

32.7

31.8

30.9

30.0

29.1

28.3

27.4

26.6

25.8

86

32.6

31.7

30.9

30.0

29.1

28.2

27.4

26.6

25.7

87

32.6

31.7

30.8

29.9

29.1

28.2

27.4

26.5

25.7

88

32.6

31.7

30.8

29.9

29.0

28.2

27.3

26.5

25.6

89

32.6

31.7

30.8

29.9

29.0

28.2

27.3

26.4

25.6

90

32.6

31.7

30.8

29.9

29.0

28.1

27.3

26.4

25.6

91

32.5

31.6

30.7

29.9

29.0

28.1

27.3

26.4

25.6

92

32.5

31.6

30.7

29.8

29.0

28.1

27.2

26.4

25.5

93

32.5

31.6

30.7

29.8

29.0

28.1

27.2

26.4

25.5

94

32.5

31.6

30.7

29.8

28.9

28.1

27.2

26.3

25.5

95

32.5

31.6

30.7

29.8

28.9

28.1

27.2

26.3

25.5

96

32.5

31.6

30.7

29.8

28.9

28.0

27.2

26.3

25.5

97

32.5

31.6

30.7

29.8

28.9

28.0

27.2

26.3

25.5

98

32.5

31.6

30.7

29.8

28.9

28.0

27.2

26.3

25.5

99

32.5

31.6

30.7

29.8

28.9

28.0

27.2

26.3

25.4

100

32.5

31.6

30.7

29.8

28.9

28.0

27.1

26.3

25.4

101

32.5

31.6

30.7

29.8

28.9

28.0

27.1

26.3

25.4

102

32.5

31.6

30.7

29.8

28.9

28.0

27.1

26.3

25.4

103

32.5

31.6

30.7

29.8

28.9

28.0

27.1

26.3

25.4

104

32.5

31.6

30.7

29.8

28.9

28.0

27.1

26.3

25.4

105

32.5

31.6

30.7

29.8

28.9

28.0

27.1

26.3

25.4

106

32.5

31.6

30.7

29.8

28.9

28.0

27.1

26.3

25.4

107

32.5

31.6

30.7

29.8

28.9

28.0

27.1

26.3

25.4

108

32.5

31.6

30.7

29.8

28.9

28.0

27.1

26.3

25.4

109

32.5

31.6

30.7

29.8

28.9

28.0

27.1

26.3

25.4

110

32.5

31.6

30.7

29.8

28.9

28.0

27.1

26.3

25.4

111

32.5

31.6

30.7

29.8

28.9

28.0

27.1

26.3

25.4

112

32.5

31.6

30.7

29.8

28.9

28.0

27.1

26.3

25.4

113

32.5

31.6

30.7

29.8

28.9

28.0

27.1

26.3

25.4

114

32.5

31.6

30.7

29.8

28.9

28.0

27.1

26.3

25.4

115

32.5

31.6

30.7

29.8

28.9

28.0

27.1

26.3

25.4

116

32.5

31.6

30.7

29.8

28.9

28.0

27.1

26.3

25.4

117

32.5

31.6

30.7

29.8

28.9

28.0

27.1

26.3

25.4

118

32.5

31.6

30.7

29.8

28.9

28.0

27.1

26.3

25.4

119

32.5

31.6

30.7

29.8

28.9

28.0

27.1

26.2

25.4

120+

32.5

31.6

30.6

29.8

28.9

28.0

27.1

26.2

25.4

Ages

63

64

65

66

67

68

69

70

71

0

84.7

84.7

84.7

84.7

84.7

84.7

84.7

84.7

84.7

1

83.8

83.8

83.8

83.8

83.8

83.8

83.8

83.8

83.8

2

82.9

82.8

82.8

82.8

82.8

82.8

82.8

82.8

82.8

3

81.9

81.9

81.9

81.9

81.9

81.8

81.8

81.8

81.8

4

80.9

80.9

80.9

80.9

80.9

80.9

80.9

80.9

80.9

5

79.9

79.9

79.9

79.9

79.9

79.9

79.9

79.9

79.9

6

78.9

78.9

78.9

78.9

78.9

78.9

78.9

78.9

78.9

7

78.0

77.9

77.9

77.9

77.9

77.9

77.9

77.9

77.9

8

77.0

77.0

77.0

76.9

76.9

76.9

76.9

76.9

76.9

9

76.0

76.0

76.0

76.0

76.0

75.9

75.9

75.9

75.9

10

75.0

75.0

75.0

75.0

75.0

75.0

75.0

74.9

74.9

11

74.0

74.0

74.0

74.0

74.0

74.0

74.0

74.0

74.0

12

73.0

73.0

73.0

73.0

73.0

73.0

73.0

73.0

73.0

13

72.1

72.1

72.0

72.0

72.0

72.0

72.0

72.0

72.0

14

71.1

71.1

71.1

71.1

71.0

71.0

71.0

71.0

71.0

15

70.1

70.1

70.1

70.1

70.1

70.1

70.0

70.0

70.0

16

69.1

69.1

69.1

69.1

69.1

69.1

69.1

69.1

69.0

17

68.2

68.2

68.1

68.1

68.1

68.1

68.1

68.1

68.1

18

67.2

67.2

67.2

67.2

67.1

67.1

67.1

67.1

67.1

19

66.2

66.2

66.2

66.2

66.2

66.2

66.1

66.1

66.1

20

65.3

65.2

65.2

65.2

65.2

65.2

65.2

65.2

65.1

21

64.3

64.3

64.3

64.2

64.2

64.2

64.2

64.2

64.2

22

63.3

63.3

63.3

63.3

63.3

63.2

63.2

63.2

63.2

23

62.4

62.3

62.3

62.3

62.3

62.3

62.3

62.2

62.2

24

61.4

61.4

61.4

61.3

61.3

61.3

61.3

61.3

61.3

25

60.5

60.4

60.4

60.4

60.4

60.3

60.3

60.3

60.3

26

59.5

59.5

59.5

59.4

59.4

59.4

59.4

59.4

59.3

27

58.6

58.5

58.5

58.5

58.5

58.4

58.4

58.4

58.4

28

57.6

57.6

57.5

57.5

57.5

57.5

57.5

57.4

57.4

29

56.7

56.6

56.6

56.6

56.5

56.5

56.5

56.5

56.5

30

55.7

55.7

55.7

55.6

55.6

55.6

55.6

55.5

55.5

31

54.8

54.8

54.7

54.7

54.7

54.6

54.6

54.6

54.6

32

53.9

53.8

53.8

53.7

53.7

53.7

53.7

53.6

53.6

33

52.9

52.9

52.8

52.8

52.8

52.7

52.7

52.7

52.7

34

52.0

52.0

51.9

51.9

51.8

51.8

51.8

51.7

51.7

35

51.1

51.0

51.0

50.9

50.9

50.9

50.8

50.8

50.8

36

50.2

50.1

50.1

50.0

50.0

49.9

49.9

49.9

49.8

37

49.3

49.2

49.1

49.1

49.0

49.0

49.0

48.9

48.9

38

48.3

48.3

48.2

48.2

48.1

48.1

48.0

48.0

47.9

39

47.4

47.4

47.3

47.2

47.2

47.1

47.1

47.0

47.0

40

46.5

46.5

46.4

46.3

46.3

46.2

46.2

46.1

46.1

41

45.7

45.6

45.5

45.4

45.4

45.3

45.2

45.2

45.1

42

44.8

44.7

44.6

44.5

44.4

44.4

44.3

44.3

44.2

43

43.9

43.8

43.7

43.6

43.5

43.5

43.4

43.3

43.3

44

43.0

42.9

42.8

42.7

42.6

42.6

42.5

42.4

42.4

45

42.2

42.1

41.9

41.8

41.8

41.7

41.6

41.5

41.5

46

41.3

41.2

41.1

41.0

40.9

40.8

40.7

40.6

40.6

47

40.5

40.4

40.2

40.1

40.0

39.9

39.8

39.7

39.7

48

39.7

39.5

39.4

39.3

39.1

39.0

38.9

38.8

38.8

49

38.9

38.7

38.6

38.4

38.3

38.2

38.1

38.0

37.9

50

38.1

37.9

37.7

37.6

37.5

37.3

37.2

37.1

37.0

51

37.3

37.1

36.9

36.8

36.6

36.5

36.4

36.2

36.1

52

36.6

36.3

36.2

36.0

35.8

35.7

35.5

35.4

35.3

53

35.8

35.6

35.4

35.2

35.0

34.9

34.7

34.6

34.5

54

35.1

34.9

34.6

34.4

34.2

34.1

33.9

33.8

33.6

55

34.4

34.2

33.9

33.7

33.5

33.3

33.1

33.0

32.8

56

33.8

33.5

33.2

33.0

32.7

32.5

32.3

32.2

32.0

57

33.1

32.8

32.5

32.3

32.0

31.8

31.6

31.4

31.2

58

32.5

32.2

31.9

31.6

31.3

31.1

30.9

30.7

30.5

59

31.9

31.5

31.2

30.9

30.6

30.4

30.1

29.9

29.7

60

31.3

31.0

30.6

30.3

30.0

29.7

29.4

29.2

29.0

61

30.8

30.4

30.0

29.7

29.4

29.1

28.8

28.5

28.3

62

30.3

29.9

29.5

29.1

28.7

28.4

28.1

27.9

27.6

63

29.8

29.4

28.9

28.5

28.2

27.8

27.5

27.2

26.9

64

29.4

28.9

28.4

28.0

27.6

27.2

26.9

26.6

26.3

65

28.9

28.4

28.0

27.5

27.1

26.7

26.3

26.0

25.7

66

28.5

28.0

27.5

27.0

26.6

26.2

25.8

25.4

25.1

67

28.2

27.6

27.1

26.6

26.1

25.7

25.3

24.9

24.5

68

27.8

27.2

26.7

26.2

25.7

25.2

24.8

24.3

24.0

69

27.5

26.9

26.3

25.8

25.3

24.8

24.3

23.9

23.4

70

27.2

26.6

26.0

25.4

24.9

24.3

23.9

23.4

22.9

71

26.9

26.3

25.7

25.1

24.5

24.0

23.4

22.9

22.5

72

26.7

26.0

25.4

24.8

24.2

23.6

23.1

22.5

22.0

73

26.5

25.8

25.1

24.5

23.9

23.3

22.7

22.2

21.6

74

26.2

25.5

24.9

24.2

23.6

23.0

22.4

21.8

21.3

75

26.1

25.3

24.6

24.0

23.3

22.7

22.1

21.5

20.9

76

25.9

25.2

24.4

23.7

23.1

22.4

21.8

21.2

20.6

77

25.7

25.0

24.3

23.5

22.9

22.2

21.5

20.9

20.3

78

25.6

24.8

24.1

23.4

22.7

22.0

21.3

20.6

20.0

79

25.5

24.7

23.9

23.2

22.5

21.8

21.1

20.4

19.8

80

25.3

24.6

23.8

23.1

22.3

21.6

20.9

20.2

19.6

81

25.2

24.5

23.7

22.9

22.2

21.5

20.7

20.0

19.4

82

25.2

24.4

23.6

22.8

22.1

21.3

20.6

19.9

19.2

83

25.1

24.3

23.5

22.7

22.0

21.2

20.5

19.7

19.0

84

25.0

24.2

23.4

22.6

21.9

21.1

20.4

19.6

18.9

85

25.0

24.1

23.3

22.6

21.8

21.0

20.3

19.5

18.8

86

24.9

24.1

23.3

22.5

21.7

20.9

20.2

19.4

18.7

87

24.9

24.0

23.2

22.4

21.6

20.9

20.1

19.3

18.6

88

24.8

24.0

23.2

22.4

21.6

20.8

20.0

19.2

18.5

89

24.8

24.0

23.1

22.3

21.5

20.7

20.0

19.2

18.4

90

24.7

23.9

23.1

22.3

21.5

20.7

19.9

19.1

18.4

91

24.7

23.9

23.1

22.3

21.5

20.7

19.9

19.1

18.3

92

24.7

23.9

23.0

22.2

21.4

20.6

19.8

19.0

18.3

93

24.7

23.8

23.0

22.2

21.4

20.6

19.8

19.0

18.2

94

24.7

23.8

23.0

22.2

21.4

20.6

19.8

19.0

18.2

95

24.6

23.8

23.0

22.2

21.4

20.6

19.7

18.9

18.2

96

24.6

23.8

23.0

22.2

21.3

20.5

19.7

18.9

18.1

97

24.6

23.8

23.0

22.1

21.3

20.5

19.7

18.9

18.1

98

24.6

23.8

22.9

22.1

21.3

20.5

19.7

18.9

18.1

99

24.6

23.8

22.9

22.1

21.3

20.5

19.7

18.9

18.1

100

24.6

23.8

22.9

22.1

21.3

20.5

19.7

18.9

18.1

101

24.6

23.8

22.9

22.1

21.3

20.5

19.7

18.9

18.1

102

24.6

23.7

22.9

22.1

21.3

20.5

19.7

18.8

18.0

103

24.6

23.7

22.9

22.1

21.3

20.5

19.6

18.8

18.0

104

24.6

23.7

22.9

22.1

21.3

20.5

19.6

18.8

18.0

105

24.6

23.7

22.9

22.1

21.3

20.5

19.6

18.8

18.0

106

24.6

23.7

22.9

22.1

21.3

20.5

19.6

18.8

18.0

107

24.6

23.7

22.9

22.1

21.3

20.5

19.6

18.8

18.0

108

24.6

23.7

22.9

22.1

21.3

20.5

19.6

18.8

18.0

109

24.6

23.7

22.9

22.1

21.3

20.4

19.6

18.8

18.0

110

24.6

23.7

22.9

22.1

21.3

20.4

19.6

18.8

18.0

111

24.6

23.7

22.9

22.1

21.3

20.4

19.6

18.8

18.0

112

24.6

23.7

22.9

22.1

21.3

20.4

19.6

18.8

18.0

113

24.6

23.7

22.9

22.1

21.3

20.4

19.6

18.8

18.0

114

24.6

23.7

22.9

22.1

21.3

20.4

19.6

18.8

18.0

115

24.6

23.7

22.9

22.1

21.3

20.4

19.6

18.8

18.0

116

24.6

23.7

22.9

22.1

21.3

20.4

19.6

18.8

18.0

117

24.6

23.7

22.9

22.1

21.2

20.4

19.6

18.8

18.0

118

24.5

23.7

22.9

22.1

21.2

20.4

19.6

18.8

18.0

119

24.5

23.7

22.9

22.1

21.2

20.4

19.6

18.8

18.0

120+

24.5

23.7

22.9

22.0

21.2

20.4

19.6

18.8

18.0

Ages

72

73

74

75

76

77

78

79

80

0

84.7

84.6

84.6

84.6

84.6

84.6

84.6

84.6

84.6

1

83.8

83.8

83.8

83.8

83.8

83.8

83.8

83.8

83.8

2

82.8

82.8

82.8

82.8

82.8

82.8

82.8

82.8

82.8

3

81.8

81.8

81.8

81.8

81.8

81.8

81.8

81.8

81.8

4

80.9

80.8

80.8

80.8

80.8

80.8

80.8

80.8

80.8

5

79.9

79.9

79.9

79.9

79.9

79.8

79.8

79.8

79.8

6

78.9

78.9

78.9

78.9

78.9

78.9

78.9

78.9

78.9

7

77.9

77.9

77.9

77.9

77.9

77.9

77.9

77.9

77.9

8

76.9

76.9

76.9

76.9

76.9

76.9

76.9

76.9

76.9

9

75.9

75.9

75.9

75.9

75.9

75.9

75.9

75.9

75.9

10

74.9

74.9

74.9

74.9

74.9

74.9

74.9

74.9

74.9

11

73.9

73.9

73.9

73.9

73.9

73.9

73.9

73.9

73.9

12

73.0

73.0

73.0

72.9

72.9

72.9

72.9

72.9

72.9

13

72.0

72.0

72.0

72.0

72.0

72.0

71.9

71.9

71.9

14

71.0

71.0

71.0

71.0

71.0

71.0

71.0

71.0

71.0

15

70.0

70.0

70.0

70.0

70.0

70.0

70.0

70.0

70.0

16

69.0

69.0

69.0

69.0

69.0

69.0

69.0

69.0

69.0

17

68.1

68.1

68.0

68.0

68.0

68.0

68.0

68.0

68.0

18

67.1

67.1

67.1

67.1

67.1

67.0

67.0

67.0

67.0

19

66.1

66.1

66.1

66.1

66.1

66.1

66.1

66.1

66.1

20

65.1

65.1

65.1

65.1

65.1

65.1

65.1

65.1

65.1

21

64.2

64.2

64.1

64.1

64.1

64.1

64.1

64.1

64.1

22

63.2

63.2

63.2

63.2

63.2

63.1

63.1

63.1

63.1

23

62.2

62.2

62.2

62.2

62.2

62.2

62.2

62.2

62.1

24

61.3

61.2

61.2

61.2

61.2

61.2

61.2

61.2

61.2

25

60.3

60.3

60.3

60.3

60.2

60.2

60.2

60.2

60.2

26

59.3

59.3

59.3

59.3

59.3

59.3

59.3

59.3

59.2

27

58.4

58.4

58.3

58.3

58.3

58.3

58.3

58.3

58.3

28

57.4

57.4

57.4

57.4

57.4

57.3

57.3

57.3

57.3

29

56.5

56.4

56.4

56.4

56.4

56.4

56.4

56.4

56.4

30

55.5

55.5

55.5

55.5

55.4

55.4

55.4

55.4

55.4

31

54.5

54.5

54.5

54.5

54.5

54.5

54.5

54.5

54.4

32

53.6

53.6

53.6

53.5

53.5

53.5

53.5

53.5

53.5

33

52.6

52.6

52.6

52.6

52.6

52.6

52.6

52.5

52.5

34

51.7

51.7

51.7

51.6

51.6

51.6

51.6

51.6

51.6

35

50.8

50.7

50.7

50.7

50.7

50.7

50.6

50.6

50.6

36

49.8

49.8

49.8

49.7

49.7

49.7

49.7

49.7

49.7

37

48.9

48.8

48.8

48.8

48.8

48.8

48.7

48.7

48.7

38

47.9

47.9

47.9

47.8

47.8

47.8

47.8

47.8

47.8

39

47.0

46.9

46.9

46.9

46.9

46.9

46.8

46.8

46.8

40

46.0

46.0

46.0

45.9

45.9

45.9

45.9

45.9

45.9

41

45.1

45.1

45.0

45.0

45.0

45.0

44.9

44.9

44.9

42

44.2

44.1

44.1

44.1

44.0

44.0

44.0

44.0

43.9

43

43.2

43.2

43.2

43.1

43.1

43.1

43.0

43.0

43.0

44

42.3

42.3

42.2

42.2

42.2

42.1

42.1

42.1

42.1

45

41.4

41.4

41.3

41.3

41.2

41.2

41.2

41.1

41.1

46

40.5

40.4

40.4

40.3

40.3

40.3

40.2

40.2

40.2

47

39.6

39.5

39.5

39.4

39.4

39.3

39.3

39.3

39.2

48

38.7

38.6

38.6

38.5

38.5

38.4

38.4

38.3

38.3

49

37.8

37.7

37.7

37.6

37.5

37.5

37.5

37.4

37.4

50

36.9

36.8

36.8

36.7

36.6

36.6

36.5

36.5

36.5

51

36.0

36.0

35.9

35.8

35.7

35.7

35.6

35.6

35.5

52

35.2

35.1

35.0

34.9

34.9

34.8

34.7

34.7

34.6

53

34.3

34.2

34.1

34.1

34.0

33.9

33.9

33.8

33.7

54

33.5

33.4

33.3

33.2

33.1

33.0

33.0

32.9

32.9

55

32.7

32.6

32.4

32.4

32.3

32.2

32.1

32.0

32.0

56

31.9

31.7

31.6

31.5

31.4

31.3

31.2

31.2

31.1

57

31.1

30.9

30.8

30.7

30.6

30.5

30.4

30.3

30.3

58

30.3

30.1

30.0

29.9

29.8

29.7

29.6

29.5

29.4

59

29.5

29.4

29.2

29.1

29.0

28.8

28.7

28.7

28.6

60

28.8

28.6

28.4

28.3

28.2

28.0

27.9

27.8

27.8

61

28.1

27.9

27.7

27.5

27.4

27.3

27.1

27.0

26.9

62

27.4

27.2

27.0

26.8

26.6

26.5

26.4

26.2

26.1

63

26.7

26.5

26.2

26.1

25.9

25.7

25.6

25.5

25.3

64

26.0

25.8

25.5

25.3

25.2

25.0

24.8

24.7

24.6

65

25.4

25.1

24.9

24.6

24.4

24.3

24.1

23.9

23.8

66

24.8

24.5

24.2

24.0

23.7

23.5

23.4

23.2

23.1

67

24.2

23.9

23.6

23.3

23.1

22.9

22.7

22.5

22.3

68

23.6

23.3

23.0

22.7

22.4

22.2

22.0

21.8

21.6

69

23.1

22.7

22.4

22.1

21.8

21.5

21.3

21.1

20.9

70

22.5

22.2

21.8

21.5

21.2

20.9

20.6

20.4

20.2

71

22.0

21.6

21.3

20.9

20.6

20.3

20.0

19.8

19.6

72

21.6

21.1

20.7

20.4

20.0

19.7

19.4

19.2

18.9

73

21.1

20.7

20.3

19.9

19.5

19.1

18.8

18.6

18.3

74

20.7

20.3

19.8

19.4

19.0

18.6

18.3

18.0

17.7

75

20.4

19.9

19.4

18.9

18.5

18.1

17.8

17.4

17.1

76

20.0

19.5

19.0

18.5

18.1

17.7

17.3

16.9

16.6

77

19.7

19.1

18.6

18.1

17.7

17.2

16.8

16.4

16.1

78

19.4

18.8

18.3

17.8

17.3

16.8

16.4

16.0

15.6

79

19.2

18.6

18.0

17.4

16.9

16.4

16.0

15.6

15.2

80

18.9

18.3

17.7

17.1

16.6

16.1

15.6

15.2

14.7

81

18.7

18.1

17.4

16.9

16.3

15.8

15.3

14.8

14.4

82

18.5

17.9

17.2

16.6

16.0

15.5

15.0

14.5

14.0

83

18.3

17.7

17.0

16.4

15.8

15.2

14.7

14.2

13.7

84

18.2

17.5

16.8

16.2

15.6

15.0

14.4

13.9

13.4

85

18.1

17.4

16.7

16.0

15.4

14.8

14.2

13.6

13.1

86

17.9

17.2

16.5

15.9

15.2

14.6

14.0

13.4

12.9

87

17.8

17.1

16.4

15.7

15.1

14.4

13.8

13.2

12.7

88

17.7

17.0

16.3

15.6

14.9

14.3

13.7

13.1

12.5

89

17.7

16.9

16.2

15.5

14.8

14.2

13.5

12.9

12.3

90

17.6

16.9

16.1

15.4

14.7

14.1

13.4

12.8

12.2

91

17.5

16.8

16.1

15.3

14.6

14.0

13.3

12.7

12.1

92

17.5

16.7

16.0

15.3

14.6

13.9

13.2

12.6

11.9

93

17.4

16.7

15.9

15.2

14.5

13.8

13.1

12.5

11.9

94

17.4

16.6

15.9

15.2

14.4

13.7

13.1

12.4

11.8

95

17.4

16.6

15.9

15.1

14.4

13.7

13.0

12.3

11.7

96

17.4

16.6

15.8

15.1

14.3

13.6

12.9

12.3

11.6

97

17.3

16.6

15.8

15.0

14.3

13.6

12.9

12.2

11.6

98

17.3

16.5

15.8

15.0

14.3

13.6

12.9

12.2

11.5

99

17.3

16.5

15.7

15.0

14.3

13.5

12.8

12.2

11.5

100

17.3

16.5

15.7

15.0

14.2

13.5

12.8

12.1

11.5

101

17.3

16.5

15.7

15.0

14.2

13.5

12.8

12.1

11.4

102

17.3

16.5

15.7

14.9

14.2

13.5

12.8

12.1

11.4

103

17.3

16.5

15.7

14.9

14.2

13.5

12.8

12.1

11.4

104

17.2

16.5

15.7

14.9

14.2

13.5

12.7

12.0

11.4

105

17.2

16.5

15.7

14.9

14.2

13.4

12.7

12.0

11.4

106

17.2

16.5

15.7

14.9

14.2

13.4

12.7

12.0

11.4

107

17.2

16.5

15.7

14.9

14.2

13.4

12.7

12.0

11.4

108

17.2

16.5

15.7

14.9

14.2

13.4

12.7

12.0

11.4

109

17.2

16.4

15.7

14.9

14.2

13.4

12.7

12.0

11.3

110

17.2

16.4

15.7

14.9

14.2

13.4

12.7

12.0

11.3

111

17.2

16.4

15.7

14.9

14.2

13.4

12.7

12.0

11.3

112

17.2

16.4

15.7

14.9

14.2

13.4

12.7

12.0

11.3

113

17.2

16.4

15.7

14.9

14.2

13.4

12.7

12.0

11.3

114

17.2

16.4

15.7

14.9

14.1

13.4

12.7

12.0

11.3

115

17.2

16.4

15.7

14.9

14.1

13.4

12.7

12.0

11.3

116

17.2

16.4

15.6

14.9

14.1

13.4

12.7

12.0

11.3

117

17.2

16.4

15.6

14.9

14.1

13.4

12.7

12.0

11.3

118

17.2

16.4

15.6

14.9

14.1

13.4

12.6

11.9

11.3

119

17.2

16.4

15.6

14.8

14.1

13.4

12.6

11.9

11.2

120+

17.2

16.4

15.6

14.8

14.1

13.3

12.6

11.9

11.2

Ages

81

82

83

84

85

86

87

88

89

0

84.6

84.6

84.6

84.6

84.6

84.6

84.6

84.6

84.6

1

83.8

83.8

83.7

83.7

83.7

83.7

83.7

83.7

83.7

2

82.8

82.8

82.8

82.8

82.8

82.8

82.8

82.8

82.8

3

81.8

81.8

81.8

81.8

81.8

81.8

81.8

81.8

81.8

4

80.8

80.8

80.8

80.8

80.8

80.8

80.8

80.8

80.8

5

79.8

79.8

79.8

79.8

79.8

79.8

79.8

79.8

79.8

6

78.9

78.9

78.9

78.9

78.8

78.8

78.8

78.8

78.8

7

77.9

77.9

77.9

77.9

77.9

77.9

77.9

77.9

77.9

8

76.9

76.9

76.9

76.9

76.9

76.9

76.9

76.9

76.9

9

75.9

75.9

75.9

75.9

75.9

75.9

75.9

75.9

75.9

10

74.9

74.9

74.9

74.9

74.9

74.9

74.9

74.9

74.9

11

73.9

73.9

73.9

73.9

73.9

73.9

73.9

73.9

73.9

12

72.9

72.9

72.9

72.9

72.9

72.9

72.9

72.9

72.9

13

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

14

71.0

70.9

70.9

70.9

70.9

70.9

70.9

70.9

70.9

15

70.0

70.0

70.0

70.0

70.0

70.0

70.0

69.9

69.9

16

69.0

69.0

69.0

69.0

69.0

69.0

69.0

69.0

69.0

17

68.0

68.0

68.0

68.0

68.0

68.0

68.0

68.0

68.0

18

67.0

67.0

67.0

67.0

67.0

67.0

67.0

67.0

67.0

19

66.0

66.0

66.0

66.0

66.0

66.0

66.0

66.0

66.0

20

65.1

65.1

65.1

65.1

65.1

65.1

65.0

65.0

65.0

21

64.1

64.1

64.1

64.1

64.1

64.1

64.1

64.1

64.1

22

63.1

63.1

63.1

63.1

63.1

63.1

63.1

63.1

63.1

23

62.1

62.1

62.1

62.1

62.1

62.1

62.1

62.1

62.1

24

61.2

61.2

61.2

61.2

61.2

61.1

61.1

61.1

61.1

25

60.2

60.2

60.2

60.2

60.2

60.2

60.2

60.2

60.2

26

59.2

59.2

59.2

59.2

59.2

59.2

59.2

59.2

59.2

27

58.3

58.3

58.3

58.3

58.3

58.2

58.2

58.2

58.2

28

57.3

57.3

57.3

57.3

57.3

57.3

57.3

57.3

57.3

29

56.4

56.3

56.3

56.3

56.3

56.3

56.3

56.3

56.3

30

55.4

55.4

55.4

55.4

55.4

55.4

55.4

55.4

55.4

31

54.4

54.4

54.4

54.4

54.4

54.4

54.4

54.4

54.4

32

53.5

53.5

53.5

53.5

53.5

53.5

53.4

53.4

53.4

33

52.5

52.5

52.5

52.5

52.5

52.5

52.5

52.5

52.5

34

51.6

51.6

51.6

51.5

51.5

51.5

51.5

51.5

51.5

35

50.6

50.6

50.6

50.6

50.6

50.6

50.6

50.6

50.6

36

49.7

49.7

49.6

49.6

49.6

49.6

49.6

49.6

49.6

37

48.7

48.7

48.7

48.7

48.7

48.7

48.7

48.7

48.7

38

47.7

47.7

47.7

47.7

47.7

47.7

47.7

47.7

47.7

39

46.8

46.8

46.8

46.8

46.8

46.7

46.7

46.7

46.7

40

45.8

45.8

45.8

45.8

45.8

45.8

45.8

45.8

45.8

41

44.9

44.9

44.9

44.9

44.8

44.8

44.8

44.8

44.8

42

43.9

43.9

43.9

43.9

43.9

43.9

43.9

43.9

43.9

43

43.0

43.0

43.0

42.9

42.9

42.9

42.9

42.9

42.9

44

42.0

42.0

42.0

42.0

42.0

42.0

42.0

42.0

41.9

45

41.1

41.1

41.1

41.0

41.0

41.0

41.0

41.0

41.0

46

40.1

40.1

40.1

40.1

40.1

40.1

40.1

40.0

40.0

47

39.2

39.2

39.2

39.2

39.1

39.1

39.1

39.1

39.1

48

38.3

38.3

38.2

38.2

38.2

38.2

38.2

38.2

38.1

49

37.3

37.3

37.3

37.3

37.3

37.2

37.2

37.2

37.2

50

36.4

36.4

36.4

36.3

36.3

36.3

36.3

36.3

36.3

51

35.5

35.5

35.4

35.4

35.4

35.4

35.4

35.3

35.3

52

34.6

34.6

34.5

34.5

34.5

34.5

34.4

34.4

34.4

53

33.7

33.7

33.6

33.6

33.6

33.5

33.5

33.5

33.5

54

32.8

32.8

32.7

32.7

32.7

32.6

32.6

32.6

32.6

55

31.9

31.9

31.8

31.8

31.8

31.7

31.7

31.7

31.7

56

31.1

31.0

31.0

30.9

30.9

30.9

30.8

30.8

30.8

57

30.2

30.1

30.1

30.0

30.0

30.0

29.9

29.9

29.9

58

29.3

29.3

29.2

29.2

29.1

29.1

29.1

29.0

29.0

59

28.5

28.4

28.4

28.3

28.3

28.2

28.2

28.2

28.2

60

27.7

27.6

27.5

27.5

27.4

27.4

27.4

27.3

27.3

61

26.9

26.8

26.7

26.7

26.6

26.6

26.5

26.5

26.4

62

26.0

26.0

25.9

25.8

25.8

25.7

25.7

25.6

25.6

63

25.2

25.2

25.1

25.0

25.0

24.9

24.9

24.8

24.8

64

24.5

24.4

24.3

24.2

24.1

24.1

24.0

24.0

24.0

65

23.7

23.6

23.5

23.4

23.3

23.3

23.2

23.2

23.1

66

22.9

22.8

22.7

22.6

22.6

22.5

22.4

22.4

22.3

67

22.2

22.1

22.0

21.9

21.8

21.7

21.6

21.6

21.5

68

21.5

21.3

21.2

21.1

21.0

20.9

20.9

20.8

20.7

69

20.7

20.6

20.5

20.4

20.3

20.2

20.1

20.0

20.0

70

20.0

19.9

19.7

19.6

19.5

19.4

19.3

19.2

19.2

71

19.4

19.2

19.0

18.9

18.8

18.7

18.6

18.5

18.4

72

18.7

18.5

18.3

18.2

18.1

17.9

17.8

17.7

17.7

73

18.1

17.9

17.7

17.5

17.4

17.2

17.1

17.0

16.9

74

17.4

17.2

17.0

16.8

16.7

16.5

16.4

16.3

16.2

75

16.9

16.6

16.4

16.2

16.0

15.9

15.7

15.6

15.5

76

16.3

16.0

15.8

15.6

15.4

15.2

15.1

14.9

14.8

77

15.8

15.5

15.2

15.0

14.8

14.6

14.4

14.3

14.2

78

15.3

15.0

14.7

14.4

14.2

14.0

13.8

13.7

13.5

79

14.8

14.5

14.2

13.9

13.6

13.4

13.2

13.1

12.9

80

14.4

14.0

13.7

13.4

13.1

12.9

12.7

12.5

12.3

81

14.0

13.6

13.2

12.9

12.6

12.4

12.2

12.0

11.8

82

13.6

13.2

12.8

12.5

12.2

11.9

11.7

11.5

11.3

83

13.2

12.8

12.4

12.1

11.8

11.5

11.2

11.0

10.8

84

12.9

12.5

12.1

11.7

11.4

11.1

10.8

10.5

10.3

85

12.6

12.2

11.8

11.4

11.0

10.7

10.4

10.1

9.9

86

12.4

11.9

11.5

11.1

10.7

10.4

10.0

9.8

9.5

87

12.2

11.7

11.2

10.8

10.4

10.0

9.7

9.4

9.1

88

12.0

11.5

11.0

10.5

10.1

9.8

9.4

9.1

8.8

89

11.8

11.3

10.8

10.3

9.9

9.5

9.1

8.8

8.5

90

11.6

11.1

10.6

10.1

9.7

9.3

8.9

8.6

8.3

91

11.5

10.9

10.4

9.9

9.5

9.1

8.7

8.3

8.0

92

11.4

10.8

10.3

9.8

9.3

8.9

8.5

8.1

7.8

93

11.3

10.7

10.1

9.6

9.2

8.7

8.3

7.9

7.6

94

11.2

10.6

10.0

9.5

9.0

8.6

8.2

7.8

7.4

95

11.1

10.5

9.9

9.4

8.9

8.5

8.0

7.6

7.3

96

11.0

10.4

9.9

9.3

8.8

8.4

7.9

7.5

7.1

97

11.0

10.4

9.8

9.2

8.7

8.3

7.8

7.4

7.0

98

10.9

10.3

9.7

9.2

8.7

8.2

7.7

7.3

6.9

99

10.9

10.2

9.7

9.1

8.6

8.1

7.6

7.2

6.8

100

10.8

10.2

9.6

9.1

8.5

8.0

7.6

7.2

6.8

101

10.8

10.2

9.6

9.0

8.5

8.0

7.5

7.1

6.7

102

10.8

10.1

9.6

9.0

8.5

8.0

7.5

7.0

6.6

103

10.7

10.1

9.5

9.0

8.4

7.9

7.4

7.0

6.6

104

10.7

10.1

9.5

8.9

8.4

7.9

7.4

7.0

6.6

105

10.7

10.1

9.5

8.9

8.4

7.9

7.4

6.9

6.5

106

10.7

10.1

9.5

8.9

8.4

7.9

7.4

6.9

6.5

107

10.7

10.1

9.5

8.9

8.4

7.9

7.4

6.9

6.5

108

10.7

10.1

9.5

8.9

8.4

7.8

7.4

6.9

6.5

109

10.7

10.1

9.5

8.9

8.4

7.8

7.4

6.9

6.5

110

10.7

10.1

9.5

8.9

8.3

7.8

7.4

6.9

6.5

111

10.7

10.1

9.5

8.9

8.3

7.8

7.3

6.9

6.5

112

10.7

10.1

9.5

8.9

8.3

7.8

7.3

6.9

6.5

113

10.7

10.0

9.4

8.9

8.3

7.8

7.3

6.9

6.4

114

10.7

10.0

9.4

8.9

8.3

7.8

7.3

6.9

6.4

115

10.7

10.0

9.4

8.8

8.3

7.8

7.3

6.8

6.4

116

10.6

10.0

9.4

8.8

8.3

7.7

7.3

6.8

6.4

117

10.6

10.0

9.4

8.8

8.2

7.7

7.2

6.8

6.3

118

10.6

10.0

9.3

8.8

8.2

7.7

7.2

6.7

6.3

119

10.6

9.9

9.3

8.7

8.2

7.6

7.1

6.6

6.2

120+

10.5

9.9

9.3

8.7

8.1

7.6

7.1

6.6

6.1

Ages

90

91

92

93

94

95

96

97

98

0

84.6

84.6

84.6

84.6

84.6

84.6

84.6

84.6

84.6

1

83.7

83.7

83.7

83.7

83.7

83.7

83.7

83.7

83.7

2

82.8

82.8

82.8

82.8

82.8

82.8

82.8

82.8

82.8

3

81.8

81.8

81.8

81.8

81.8

81.8

81.8

81.8

81.8

4

80.8

80.8

80.8

80.8

80.8

80.8

80.8

80.8

80.8

5

79.8

79.8

79.8

79.8

79.8

79.8

79.8

79.8

79.8

6

78.8

78.8

78.8

78.8

78.8

78.8

78.8

78.8

78.8

7

77.9

77.9

77.9

77.9

77.9

77.9

77.9

77.9

77.9

8

76.9

76.9

76.9

76.9

76.9

76.9

76.9

76.9

76.9

9

75.9

75.9

75.9

75.9

75.9

75.9

75.9

75.9

75.9

10

74.9

74.9

74.9

74.9

74.9

74.9

74.9

74.9

74.9

11

73.9

73.9

73.9

73.9

73.9

73.9

73.9

73.9

73.9

12

72.9

72.9

72.9

72.9

72.9

72.9

72.9

72.9

72.9

13

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

14

70.9

70.9

70.9

70.9

70.9

70.9

70.9

70.9

70.9

15

69.9

69.9

69.9

69.9

69.9

69.9

69.9

69.9

69.9

16

69.0

69.0

69.0

69.0

69.0

69.0

69.0

69.0

69.0

17

68.0

68.0

68.0

68.0

68.0

68.0

68.0

68.0

68.0

18

67.0

67.0

67.0

67.0

67.0

67.0

67.0

67.0

67.0

19

66.0

66.0

66.0

66.0

66.0

66.0

66.0

66.0

66.0

20

65.0

65.0

65.0

65.0

65.0

65.0

65.0

65.0

65.0

21

64.1

64.1

64.1

64.1

64.1

64.1

64.1

64.1

64.1

22

63.1

63.1

63.1

63.1

63.1

63.1

63.1

63.1

63.1

23

62.1

62.1

62.1

62.1

62.1

62.1

62.1

62.1

62.1

24

61.1

61.1

61.1

61.1

61.1

61.1

61.1

61.1

61.1

25

60.2

60.2

60.2

60.2

60.2

60.2

60.2

60.2

60.2

26

59.2

59.2

59.2

59.2

59.2

59.2

59.2

59.2

59.2

27

58.2

58.2

58.2

58.2

58.2

58.2

58.2

58.2

58.2

28

57.3

57.3

57.3

57.3

57.3

57.3

57.3

57.3

57.3

29

56.3

56.3

56.3

56.3

56.3

56.3

56.3

56.3

56.3

30

55.4

55.3

55.3

55.3

55.3

55.3

55.3

55.3

55.3

31

54.4

54.4

54.4

54.4

54.4

54.4

54.4

54.4

54.4

32

53.4

53.4

53.4

53.4

53.4

53.4

53.4

53.4

53.4

33

52.5

52.5

52.5

52.5

52.5

52.5

52.5

52.5

52.5

34

51.5

51.5

51.5

51.5

51.5

51.5

51.5

51.5

51.5

35

50.6

50.6

50.6

50.6

50.6

50.6

50.6

50.6

50.6

36

49.6

49.6

49.6

49.6

49.6

49.6

49.6

49.6

49.6

37

48.6

48.6

48.6

48.6

48.6

48.6

48.6

48.6

48.6

38

47.7

47.7

47.7

47.7

47.7

47.7

47.7

47.7

47.7

39

46.7

46.7

46.7

46.7

46.7

46.7

46.7

46.7

46.7

40

45.8

45.8

45.8

45.8

45.8

45.8

45.8

45.8

45.8

41

44.8

44.8

44.8

44.8

44.8

44.8

44.8

44.8

44.8

42

43.9

43.9

43.8

43.8

43.8

43.8

43.8

43.8

43.8

43

42.9

42.9

42.9

42.9

42.9

42.9

42.9

42.9

42.9

44

41.9

41.9

41.9

41.9

41.9

41.9

41.9

41.9

41.9

45

41.0

41.0

41.0

41.0

41.0

41.0

41.0

41.0

41.0

46

40.0

40.0

40.0

40.0

40.0

40.0

40.0

40.0

40.0

47

39.1

39.1

39.1

39.1

39.1

39.1

39.1

39.1

39.1

48

38.1

38.1

38.1

38.1

38.1

38.1

38.1

38.1

38.1

49

37.2

37.2

37.2

37.2

37.2

37.2

37.2

37.2

37.2

50

36.3

36.2

36.2

36.2

36.2

36.2

36.2

36.2

36.2

51

35.3

35.3

35.3

35.3

35.3

35.3

35.3

35.3

35.3

52

34.4

34.4

34.4

34.4

34.4

34.4

34.3

34.3

34.3

53

33.5

33.5

33.5

33.4

33.4

33.4

33.4

33.4

33.4

54

32.6

32.5

32.5

32.5

32.5

32.5

32.5

32.5

32.5

55

31.7

31.6

31.6

31.6

31.6

31.6

31.6

31.6

31.6

56

30.8

30.7

30.7

30.7

30.7

30.7

30.7

30.7

30.7

57

29.9

29.9

29.8

29.8

29.8

29.8

29.8

29.8

29.8

58

29.0

29.0

29.0

29.0

28.9

28.9

28.9

28.9

28.9

59

28.1

28.1

28.1

28.1

28.1

28.1

28.0

28.0

28.0

60

27.3

27.3

27.2

27.2

27.2

27.2

27.2

27.2

27.2

61

26.4

26.4

26.4

26.4

26.3

26.3

26.3

26.3

26.3

62

25.6

25.6

25.5

25.5

25.5

25.5

25.5

25.5

25.5

63

24.7

24.7

24.7

24.7

24.7

24.6

24.6

24.6

24.6

64

23.9

23.9

23.9

23.8

23.8

23.8

23.8

23.8

23.8

65

23.1

23.1

23.0

23.0

23.0

23.0

23.0

23.0

22.9

66

22.3

22.3

22.2

22.2

22.2

22.2

22.2

22.1

22.1

67

21.5

21.5

21.4

21.4

21.4

21.4

21.3

21.3

21.3

68

20.7

20.7

20.6

20.6

20.6

20.6

20.5

20.5

20.5

69

19.9

19.9

19.8

19.8

19.8

19.7

19.7

19.7

19.7

70

19.1

19.1

19.0

19.0

19.0

18.9

18.9

18.9

18.9

71

18.4

18.3

18.3

18.2

18.2

18.2

18.1

18.1

18.1

72

17.6

17.5

17.5

17.4

17.4

17.4

17.4

17.3

17.3

73

16.9

16.8

16.7

16.7

16.6

16.6

16.6

16.6

16.5

74

16.1

16.1

16.0

15.9

15.9

15.9

15.8

15.8

15.8

75

15.4

15.3

15.3

15.2

15.2

15.1

15.1

15.0

15.0

76

14.7

14.6

14.6

14.5

14.4

14.4

14.3

14.3

14.3

77

14.1

14.0

13.9

13.8

13.7

13.7

13.6

13.6

13.6

78

13.4

13.3

13.2

13.1

13.1

13.0

12.9

12.9

12.9

79

12.8

12.7

12.6

12.5

12.4

12.3

12.3

12.2

12.2

80

12.2

12.1

11.9

11.9

11.8

11.7

11.6

11.6

11.5

81

11.6

11.5

11.4

11.3

11.2

11.1

11.0

11.0

10.9

82

11.1

10.9

10.8

10.7

10.6

10.5

10.4

10.4

10.3

83

10.6

10.4

10.3

10.1

10.0

9.9

9.9

9.8

9.7

84

10.1

9.9

9.8

9.6

9.5

9.4

9.3

9.2

9.2

85

9.7

9.5

9.3

9.2

9.0

8.9

8.8

8.7

8.7

86

9.3

9.1

8.9

8.7

8.6

8.5

8.4

8.3

8.2

87

8.9

8.7

8.5

8.3

8.2

8.0

7.9

7.8

7.7

88

8.6

8.3

8.1

7.9

7.8

7.6

7.5

7.4

7.3

89

8.3

8.0

7.8

7.6

7.4

7.3

7.1

7.0

6.9

90

8.0

7.7

7.5

7.3

7.1

6.9

6.8

6.7

6.6

91

7.7

7.5

7.2

7.0

6.8

6.6

6.5

6.4

6.2

92

7.5

7.2

7.0

6.7

6.5

6.4

6.2

6.1

5.9

93

7.3

7.0

6.7

6.5

6.3

6.1

5.9

5.8

5.7

94

7.1

6.8

6.5

6.3

6.1

5.9

5.7

5.5

5.4

95

6.9

6.6

6.4

6.1

5.9

5.7

5.5

5.3

5.2

96

6.8

6.5

6.2

5.9

5.7

5.5

5.3

5.1

5.0

97

6.7

6.4

6.1

5.8

5.5

5.3

5.1

4.9

4.8

98

6.6

6.2

5.9

5.7

5.4

5.2

5.0

4.8

4.6

99

6.5

6.1

5.8

5.5

5.3

5.0

4.8

4.6

4.5

100

6.4

6.0

5.7

5.4

5.2

4.9

4.7

4.5

4.3

101

6.3

6.0

5.6

5.3

5.1

4.8

4.6

4.4

4.2

102

6.3

5.9

5.6

5.3

5.0

4.7

4.5

4.3

4.1

103

6.2

5.9

5.5

5.2

4.9

4.7

4.5

4.2

4.1

104

6.2

5.8

5.5

5.2

4.9

4.6

4.4

4.2

4.0

105

6.1

5.8

5.4

5.1

4.9

4.6

4.4

4.1

4.0

106

6.1

5.8

5.4

5.1

4.8

4.6

4.3

4.1

3.9

107

6.1

5.8

5.4

5.1

4.8

4.6

4.3

4.1

3.9

108

6.1

5.7

5.4

5.1

4.8

4.5

4.3

4.1

3.9

109

6.1

5.7

5.4

5.1

4.8

4.5

4.3

4.1

3.9

110

6.1

5.7

5.4

5.1

4.8

4.5

4.3

4.1

3.9

111

6.1

5.7

5.4

5.1

4.8

4.5

4.3

4.1

3.9

112

6.1

5.7

5.4

5.1

4.8

4.5

4.3

4.0

3.8

113

6.1

5.7

5.3

5.0

4.7

4.5

4.2

4.0

3.8

114

6.0

5.7

5.3

5.0

4.7

4.4

4.2

4.0

3.8

115

6.0

5.6

5.3

5.0

4.7

4.4

4.2

4.0

3.8

116

6.0

5.6

5.2

4.9

4.6

4.4

4.1

3.9

3.7

117

5.9

5.5

5.2

4.9

4.6

4.3

4.0

3.8

3.6

118

5.8

5.5

5.1

4.8

4.5

4.2

3.9

3.7

3.5

119

5.8

5.4

5.0

4.7

4.4

4.1

3.8

3.6

3.3

120+

5.7

5.3

4.9

4.6

4.3

4.0

3.7

3.4

3.2

Ages

99

100

101

102

103

104

105

106

107

0

84.6

84.6

84.6

84.6

84.6

84.6

84.6

84.6

84.6

1

83.7

83.7

83.7

83.7

83.7

83.7

83.7

83.7

83.7

2

82.8

82.8

82.8

82.8

82.8

82.8

82.8

82.8

82.8

3

81.8

81.8

81.8

81.8

81.8

81.8

81.8

81.8

81.8

4

80.8

80.8

80.8

80.8

80.8

80.8

80.8

80.8

80.8

5

79.8

79.8

79.8

79.8

79.8

79.8

79.8

79.8

79.8

6

78.8

78.8

78.8

78.8

78.8

78.8

78.8

78.8

78.8

7

77.9

77.9

77.9

77.9

77.9

77.9

77.9

77.9

77.9

8

76.9

76.9

76.9

76.9

76.9

76.9

76.9

76.9

76.9

9

75.9

75.9

75.9

75.9

75.9

75.9

75.9

75.9

75.9

10

74.9

74.9

74.9

74.9

74.9

74.9

74.9

74.9

74.9

11

73.9

73.9

73.9

73.9

73.9

73.9

73.9

73.9

73.9

12

72.9

72.9

72.9

72.9

72.9

72.9

72.9

72.9

72.9

13

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

14

70.9

70.9

70.9

70.9

70.9

70.9

70.9

70.9

70.9

15

69.9

69.9

69.9

69.9

69.9

69.9

69.9

69.9

69.9

16

69.0

69.0

69.0

69.0

69.0

69.0

69.0

69.0

69.0

17

68.0

68.0

68.0

68.0

68.0

68.0

68.0

68.0

68.0

18

67.0

67.0

67.0

67.0

67.0

67.0

67.0

67.0

67.0

19

66.0

66.0

66.0

66.0

66.0

66.0

66.0

66.0

66.0

20

65.0

65.0

65.0

65.0

65.0

65.0

65.0

65.0

65.0

21

64.1

64.1

64.1

64.1

64.1

64.1

64.1

64.1

64.1

22

63.1

63.1

63.1

63.1

63.1

63.1

63.1

63.1

63.1

23

62.1

62.1

62.1

62.1

62.1

62.1

62.1

62.1

62.1

24

61.1

61.1

61.1

61.1

61.1

61.1

61.1

61.1

61.1

25

60.2

60.2

60.2

60.2

60.2

60.2

60.2

60.2

60.2

26

59.2

59.2

59.2

59.2

59.2

59.2

59.2

59.2

59.2

27

58.2

58.2

58.2

58.2

58.2

58.2

58.2

58.2

58.2

28

57.3

57.3

57.3

57.3

57.3

57.3

57.3

57.3

57.3

29

56.3

56.3

56.3

56.3

56.3

56.3

56.3

56.3

56.3

30

55.3

55.3

55.3

55.3

55.3

55.3

55.3

55.3

55.3

31

54.4

54.4

54.4

54.4

54.4

54.4

54.4

54.4

54.4

 

 

 

 

 

 

 

 

 

 

32

53.4

53.4

53.4

53.4

53.4

53.4

53.4

53.4

53.4

33

52.5

52.5

52.5

52.5

52.5

52.5

52.5

52.5

52.5

34

51.5

51.5

51.5

51.5

51.5

51.5

51.5

51.5

51.5

35

50.6

50.6

50.6

50.6

50.5

50.5

50.5

50.5

50.5

36

49.6

49.6

49.6

49.6

49.6

49.6

49.6

49.6

49.6

37

48.6

48.6

48.6

48.6

48.6

48.6

48.6

48.6

48.6

38

47.7

47.7

47.7

47.7

47.7

47.7

47.7

47.7

47.7

39

46.7

46.7

46.7

46.7

46.7

46.7

46.7

46.7

46.7

40

45.8

45.8

45.8

45.8

45.8

45.8

45.7

45.7

45.7

41

44.8

44.8

44.8

44.8

44.8

44.8

44.8

44.8

44.8

42

43.8

43.8

43.8

43.8

43.8

43.8

43.8

43.8

43.8

43

42.9

42.9

42.9

42.9

42.9

42.9

42.9

42.9

42.9

44

41.9

41.9

41.9

41.9

41.9

41.9

41.9

41.9

41.9

45

41.0

41.0

41.0

41.0

41.0

41.0

41.0

41.0

41.0

46

40.0

40.0

40.0

40.0

40.0

40.0

40.0

40.0

40.0

47

39.1

39.0

39.0

39.0

39.0

39.0

39.0

39.0

39.0

48

38.1

38.1

38.1

38.1

38.1

38.1

38.1

38.1

38.1

49

37.2

37.1

37.1

37.1

37.1

37.1

37.1

37.1

37.1

50

36.2

36.2

36.2

36.2

36.2

36.2

36.2

36.2

36.2

51

35.3

35.3

35.3

35.3

35.3

35.3

35.3

35.3

35.3

52

34.3

34.3

34.3

34.3

34.3

34.3

34.3

34.3

34.3

53

33.4

33.4

33.4

33.4

33.4

33.4

33.4

33.4

33.4

54

32.5

32.5

32.5

32.5

32.5

32.5

32.5

32.5

32.5

55

31.6

31.6

31.6

31.6

31.6

31.6

31.6

31.6

31.6

56

30.7

30.7

30.7

30.7

30.7

30.7

30.7

30.7

30.7

57

29.8

29.8

29.8

29.8

29.8

29.8

29.8

29.8

29.8

58

28.9

28.9

28.9

28.9

28.9

28.9

28.9

28.9

28.9

59

28.0

28.0

28.0

28.0

28.0

28.0

28.0

28.0

28.0

60

27.2

27.1

27.1

27.1

27.1

27.1

27.1

27.1

27.1

61

26.3

26.3

26.3

26.3

26.3

26.3

26.3

26.3

26.3

62

25.4

25.4

25.4

25.4

25.4

25.4

25.4

25.4

25.4

63

24.6

24.6

24.6

24.6

24.6

24.6

24.6

24.6

24.6

64

23.8

23.8

23.8

23.7

23.7

23.7

23.7

23.7

23.7

65

22.9

22.9

22.9

22.9

22.9

22.9

22.9

22.9

22.9

66

22.1

22.1

22.1

22.1

22.1

22.1

22.1

22.1

22.1

67

21.3

21.3

21.3

21.3

21.3

21.3

21.3

21.3

21.3

68

20.5

20.5

20.5

20.5

20.5

20.5

20.5

20.5

20.5

69

19.7

19.7

19.7

19.7

19.6

19.6

19.6

19.6

19.6

70

18.9

18.9

18.9

18.8

18.8

18.8

18.8

18.8

18.8

71

18.1

18.1

18.1

18.0

18.0

18.0

18.0

18.0

18.0

72

17.3

17.3

17.3

17.3

17.3

17.2

17.2

17.2

17.2

73

16.5

16.5

16.5

16.5

16.5

16.5

16.5

16.5

16.5

74

15.7

15.7

15.7

15.7

15.7

15.7

15.7

15.7

15.7

75

15.0

15.0

15.0

14.9

14.9

14.9

14.9

14.9

14.9

76

14.3

14.2

14.2

14.2

14.2

14.2

14.2

14.2

14.2

77

13.5

13.5

13.5

13.5

13.5

13.5

13.4

13.4

13.4

78

12.8

12.8

12.8

12.8

12.8

12.7

12.7

12.7

12.7

79

12.2

12.1

12.1

12.1

12.1

12.0

12.0

12.0

12.0

80

11.5

11.5

11.4

11.4

11.4

11.4

11.4

11.4

11.4

81

10.9

10.8

10.8

10.8

10.7

10.7

10.7

10.7

10.7

82

10.2

10.2

10.2

10.1

10.1

10.1

10.1

10.1

10.1

83

9.7

9.6

9.6

9.6

9.5

9.5

9.5

9.5

9.5

84

9.1

9.1

9.0

9.0

9.0

8.9

8.9

8.9

8.9

85

8.6

8.5

8.5

8.5

8.4

8.4

8.4

8.4

8.4

86

8.1

8.0

8.0

8.0

7.9

7.9

7.9

7.9

7.9

87

7.6

7.6

7.5

7.5

7.4

7.4

7.4

7.4

7.4

88

7.2

7.2

7.1

7.0

7.0

7.0

6.9

6.9

6.9

89

6.8

6.8

6.7

6.6

6.6

6.6

6.5

6.5

6.5

90

6.5

6.4

6.3

6.3

6.2

6.2

6.1

6.1

6.1

91

6.1

6.0

6.0

5.9

5.9

5.8

5.8

5.8

5.8

92

5.8

5.7

5.6

5.6

5.5

5.5

5.4

5.4

5.4

93

5.5

5.4

5.3

5.3

5.2

5.2

5.1

5.1

5.1

94

5.3

5.2

5.1

5.0

4.9

4.9

4.9

4.8

4.8

95

5.0

4.9

4.8

4.7

4.7

4.6

4.6

4.6

4.6

96

4.8

4.7

4.6

4.5

4.5

4.4

4.4

4.3

4.3

97

4.6

4.5

4.4

4.3

4.2

4.2

4.1

4.1

4.1

98

4.5

4.3

4.2

4.1

4.1

4.0

4.0

3.9

3.9

99

4.3

4.2

4.1

4.0

3.9

3.8

3.8

3.8

3.7

100

4.2

4.1

3.9

3.8

3.7

3.7

3.6

3.6

3.6

101

4.1

3.9

3.8

3.7

3.6

3.5

3.5

3.5

3.4

102

4.0

3.8

3.7

3.6

3.5

3.4

3.4

3.3

3.3

103

3.9

3.7

3.6

3.5

3.4

3.3

3.3

3.2

3.2

104

3.8

3.7

3.5

3.4

3.3

3.3

3.2

3.2

3.2

105

3.8

3.6

3.5

3.4

3.3

3.2

3.1

3.1

3.1

106

3.8

3.6

3.5

3.3

3.2

3.2

3.1

3.1

3.1

107

3.7

3.6

3.4

3.3

3.2

3.2

3.1

3.1

3.0

108

3.7

3.6

3.4

3.3

3.2

3.1

3.1

3.0

3.0

109

3.7

3.6

3.4

3.3

3.2

3.1

3.1

3.0

3.0

110

3.7

3.5

3.4

3.3

3.2

3.1

3.1

3.0

3.0

111

3.7

3.5

3.4

3.3

3.2

3.1

3.0

3.0

3.0

112

3.7

3.5

3.4

3.3

3.2

3.1

3.0

3.0

3.0

113

3.6

3.5

3.4

3.2

3.1

3.1

3.0

3.0

2.9

114

3.6

3.5

3.3

3.2

3.1

3.0

3.0

2.9

2.9

115

3.6

3.4

3.3

3.2

3.1

3.0

2.9

2.9

2.9

116

3.5

3.3

3.2

3.1

3.0

2.9

2.8

2.8

2.8

117

3.4

3.3

3.1

3.0

2.9

2.8

2.7

2.7

2.7

118

3.3

3.1

3.0

2.8

2.7

2.6

2.6

2.5

2.5

119

3.1

2.9

2.8

2.6

2.5

2.4

2.4

2.3

2.3

120+

3.0

2.8

2.6

2.5

2.3

2.2

2.1

2.1

2.1

Ages

108

109

110

111

112

113

114

115

116

0

84.6

84.6

84.6

84.6

84.6

84.6

84.6

84.6

84.6

1

83.7

83.7

83.7

83.7

83.7

83.7

83.7

83.7

83.7

2

82.8

82.8

82.8

82.8

82.8

82.8

82.8

82.8

82.8

3

81.8

81.8

81.8

81.8

81.8

81.8

81.8

81.8

81.8

4

80.8

80.8

80.8

80.8

80.8

80.8

80.8

80.8

80.8

5

79.8

79.8

79.8

79.8

79.8

79.8

79.8

79.8

79.8

6

78.8

78.8

78.8

78.8

78.8

78.8

78.8

78.8

78.8

7

77.9

77.9

77.9

77.9

77.9

77.9

77.9

77.9

77.9

8

76.9

76.9

76.9

76.9

76.9

76.9

76.9

76.9

76.9

9

75.9

75.9

75.9

75.9

75.9

75.9

75.9

75.9

75.9

10

74.9

74.9

74.9

74.9

74.9

74.9

74.9

74.9

74.9

11

73.9

73.9

73.9

73.9

73.9

73.9

73.9

73.9

73.9

12

72.9

72.9

72.9

72.9

72.9

72.9

72.9

72.9

72.9

13

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

71.9

14

70.9

70.9

70.9

70.9

70.9

70.9

70.9

70.9

70.9

15

69.9

69.9

69.9

69.9

69.9

69.9

69.9

69.9

69.9

16

69.0

69.0

69.0

69.0

69.0

69.0

69.0

69.0

69.0

17

68.0

68.0

68.0

68.0

68.0

68.0

68.0

68.0

68.0

18

67.0

67.0

67.0

67.0

67.0

67.0

67.0

67.0

67.0

19

66.0

66.0

66.0

66.0

66.0

66.0

66.0

66.0

66.0

20

65.0

65.0

65.0

65.0

65.0

65.0

65.0

65.0

65.0

21

64.1

64.1

64.1

64.1

64.1

64.1

64.1

64.1

64.1

22

63.1

63.1

63.1

63.1

63.1

63.1

63.1

63.1

63.1

23

62.1

62.1

62.1

62.1

62.1

62.1

62.1

62.1

62.1

24

61.1

61.1

61.1

61.1

61.1

61.1

61.1

61.1

61.1

25

60.2

60.2

60.2

60.2

60.2

60.2

60.2

60.2

60.2

26

59.2

59.2

59.2

59.2

59.2

59.2

59.2

59.2

59.2

27

58.2

58.2

58.2

58.2

58.2

58.2

58.2

58.2

58.2

28

57.3

57.3

57.3

57.3

57.3

57.3

57.3

57.3

57.3

29

56.3

56.3

56.3

56.3

56.3

56.3

56.3

56.3

56.3

30

55.3

55.3

55.3

55.3

55.3

55.3

55.3

55.3

55.3

31

54.4

54.4

54.4

54.4

54.4

54.4

54.4

54.4

54.4

32

53.4

53.4

53.4

53.4

53.4

53.4

53.4

53.4

53.4

33

52.5

52.5

52.5

52.5

52.5

52.5

52.5

52.5

52.5

34

51.5

51.5

51.5

51.5

51.5

51.5

51.5

51.5

51.5

35

50.5

50.5

50.5

50.5

50.5

50.5

50.5

50.5

50.5

36

49.6

49.6

49.6

49.6

49.6

49.6

49.6

49.6

49.6

37

48.6

48.6

48.6

48.6

48.6

48.6

48.6

48.6

48.6

38

47.7

47.7

47.7

47.7

47.7

47.7

47.7

47.7

47.7

39

46.7

46.7

46.7

46.7

46.7

46.7

46.7

46.7

46.7

40

45.7

45.7

45.7

45.7

45.7

45.7

45.7

45.7

45.7

41

44.8

44.8

44.8

44.8

44.8

44.8

44.8

44.8

44.8

42

43.8

43.8

43.8

43.8

43.8

43.8

43.8

43.8

43.8

43

42.9

42.9

42.9

42.9

42.9

42.9

42.9

42.9

42.9

44

41.9

41.9

41.9

41.9

41.9

41.9

41.9

41.9

41.9

45

41.0

41.0

41.0

41.0

41.0

41.0

41.0

41.0

41.0

46

40.0

40.0

40.0

40.0

40.0

40.0

40.0

40.0

40.0

47

39.0

39.0

39.0

39.0

39.0

39.0

39.0

39.0

39.0

48

38.1

38.1

38.1

38.1

38.1

38.1

38.1

38.1

38.1

49

37.1

37.1

37.1

37.1

37.1

37.1

37.1

37.1

37.1

50

36.2

36.2

36.2

36.2

36.2

36.2

36.2

36.2

36.2

51

35.3

35.3

35.3

35.3

35.3

35.3

35.3

35.3

35.3

52

34.3

34.3

34.3

34.3

34.3

34.3

34.3

34.3

34.3

53

33.4

33.4

33.4

33.4

33.4

33.4

33.4

33.4

33.4

54

32.5

32.5

32.5

32.5

32.5

32.5

32.5

32.5

32.5

55

31.6

31.6

31.6

31.6

31.6

31.6

31.6

31.6

31.6

56

30.7

30.7

30.7

30.7

30.7

30.7

30.7

30.7

30.7

57

29.8

29.8

29.8

29.8

29.8

29.8

29.8

29.8

29.8

58

28.9

28.9

28.9

28.9

28.9

28.9

28.9

28.9

28.9

59

28.0

28.0

28.0

28.0

28.0

28.0

28.0

28.0

28.0

60

27.1

27.1

27.1

27.1

27.1

27.1

27.1

27.1

27.1

61

26.3

26.3

26.3

26.3

26.3

26.3

26.3

26.3

26.3

62

25.4

25.4

25.4

25.4

25.4

25.4

25.4

25.4

25.4

63

24.6

24.6

24.6

24.6

24.6

24.6

24.6

24.6

24.6

64

23.7

23.7

23.7

23.7

23.7

23.7

23.7

23.7

23.7

65

22.9

22.9

22.9

22.9

22.9

22.9

22.9

22.9

22.9

66

22.1

22.1

22.1

22.1

22.1

22.1

22.1

22.1

22.1

67

21.3

21.3

21.3

21.3

21.3

21.3

21.3

21.3

21.3

68

20.5

20.4

20.4

20.4

20.4

20.4

20.4

20.4

20.4

69

19.6

19.6

19.6

19.6

19.6

19.6

19.6

19.6

19.6

70

18.8

18.8

18.8

18.8

18.8

18.8

18.8

18.8

18.8

71

18.0

18.0

18.0

18.0

18.0

18.0

18.0

18.0

18.0

72

17.2

17.2

17.2

17.2

17.2

17.2

17.2

17.2

17.2

73

16.5

16.4

16.4

16.4

16.4

16.4

16.4

16.4

16.4

74

15.7

15.7

15.7

15.7

15.7

15.7

15.7

15.7

15.6

75

14.9

14.9

14.9

14.9

14.9

14.9

14.9

14.9

14.9

76

14.2

14.2

14.2

14.2

14.2

14.2

14.1

14.1

14.1

77

13.4

13.4

13.4

13.4

13.4

13.4

13.4

13.4

13.4

78

12.7

12.7

12.7

12.7

12.7

12.7

12.7

12.7

12.7

79

12.0

12.0

12.0

12.0

12.0

12.0

12.0

12.0

12.0

80

11.4

11.3

11.3

11.3

11.3

11.3

11.3

11.3

11.3

81

10.7

10.7

10.7

10.7

10.7

10.7

10.7

10.7

10.6

82

10.1

10.1

10.1

10.1

10.1

10.0

10.0

10.0

10.0

83

9.5

9.5

9.5

9.5

9.5

9.4

9.4

9.4

9.4

84

8.9

8.9

8.9

8.9

8.9

8.9

8.9

8.8

8.8

85

8.4

8.4

8.3

8.3

8.3

8.3

8.3

8.3

8.3

86

7.8

7.8

7.8

7.8

7.8

7.8

7.8

7.8

7.7

87

7.4

7.4

7.4

7.3

7.3

7.3

7.3

7.3

7.3

88

6.9

6.9

6.9

6.9

6.9

6.9

6.9

6.8

6.8

89

6.5

6.5

6.5

6.5

6.5

6.4

6.4

6.4

6.4

90

6.1

6.1

6.1

6.1

6.1

6.1

6.0

6.0

6.0

91

5.7

5.7

5.7

5.7

5.7

5.7

5.7

5.6

5.6

92

5.4

5.4

5.4

5.4

5.4

5.3

5.3

5.3

5.2

93

5.1

5.1

5.1

5.1

5.1

5.0

5.0

5.0

4.9

94

4.8

4.8

4.8

4.8

4.8

4.7

4.7

4.7

4.6

95

4.5

4.5

4.5

4.5

4.5

4.5

4.4

4.4

4.4

96

4.3

4.3

4.3

4.3

4.3

4.2

4.2

4.2

4.1

97

4.1

4.1

4.1

4.1

4.0

4.0

4.0

4.0

3.9

98

3.9

3.9

3.9

3.9

3.8

3.8

3.8

3.8

3.7

99

3.7

3.7

3.7

3.7

3.7

3.6

3.6

3.6

3.5

100

3.6

3.6

3.5

3.5

3.5

3.5

3.5

3.4

3.3

101

3.4

3.4

3.4

3.4

3.4

3.4

3.3

3.3

3.2

102

3.3

3.3

3.3

3.3

3.3

3.2

3.2

3.2

3.1

103

3.2

3.2

3.2

3.2

3.2

3.1

3.1

3.1

3.0

104

3.1

3.1

3.1

3.1

3.1

3.1

3.0

3.0

2.9

105

3.1

3.1

3.1

3.0

3.0

3.0

3.0

2.9

2.8

106

3.0

3.0

3.0

3.0

3.0

3.0

2.9

2.9

2.8

107

3.0

3.0

3.0

3.0

3.0

2.9

2.9

2.9

2.8

108

3.0

3.0

3.0

3.0

2.9

2.9

2.9

2.8

2.8

109

3.0

3.0

3.0

3.0

2.9

2.9

2.9

2.8

2.8

110

3.0

3.0

3.0

2.9

2.9

2.9

2.9

2.8

2.7

111

3.0

3.0

2.9

2.9

2.9

2.9

2.8

2.8

2.7

112

2.9

2.9

2.9

2.9

2.9

2.9

2.8

2.8

2.7

113

2.9

2.9

2.9

2.9

2.9

2.8

2.8

2.8

2.7

114

2.9

2.9

2.9

2.8

2.8

2.8

2.8

2.7

2.6

115

2.8

2.8

2.8

2.8

2.8

2.8

2.7

2.7

2.6

116

2.8

2.8

2.7

2.7

2.7

2.7

2.6

2.6

2.5

117

2.7

2.6

2.6

2.6

2.6

2.6

2.5

2.5

2.4

118

2.5

2.5

2.5

2.4

2.4

2.4

2.4

2.3

2.2

119

2.3

2.3

2.2

2.2

2.2

2.2

2.1

2.1

2.0

120+

2.0

2.0

2.0

2.0

2.0

1.9

1.9

1.8

1.8

Ages

117

118

119

120+

0

84.6

84.6

84.6

84.6

1

83.7

83.7

83.7

83.7

2

82.8

82.8

82.8

82.8

3

81.8

81.8

81.8

81.8

4

80.8

80.8

80.8

80.8

5

79.8

79.8

79.8

79.8

6

78.8

78.8

78.8

78.8

7

77.9

77.9

77.9

77.9

8

76.9

76.9

76.9

76.9

9

75.9

75.9

75.9

75.9

10

74.9

74.9

74.9

74.9

11

73.9

73.9

73.9

73.9

12

72.9

72.9

72.9

72.9

13

71.9

71.9

71.9

71.9

14

70.9

70.9

70.9

70.9

15

69.9

69.9

69.9

69.9

16

69.0

69.0

69.0

69.0

17

68.0

68.0

68.0

68.0

18

67.0

67.0

67.0

67.0

19

66.0

66.0

66.0

66.0

20

65.0

65.0

65.0

65.0

21

64.1

64.1

64.1

64.1

22

63.1

63.1

63.1

63.1

23

62.1

62.1

62.1

62.1

24

61.1

61.1

61.1

61.1

25

60.2

60.2

60.2

60.2

26

59.2

59.2

59.2

59.2

27

58.2

58.2

58.2

58.2

28

57.3

57.3

57.3

57.3

29

56.3

56.3

56.3

56.3

30

55.3

55.3

55.3

55.3

31

54.4

54.4

54.4

54.4

32

53.4

53.4

53.4

53.4

33

52.5

52.5

52.5

52.5

34

51.5

51.5

51.5

51.5

35

50.5

50.5

50.5

50.5

36

49.6

49.6

49.6

49.6

37

48.6

48.6

48.6

48.6

38

47.7

47.7

47.7

47.7

39

46.7

46.7

46.7

46.7

40

45.7

45.7

45.7

45.7

41

44.8

44.8

44.8

44.8

42

43.8

43.8

43.8

43.8

43

42.9

42.9

42.9

42.9

44

41.9

41.9

41.9

41.9

45

41.0

41.0

41.0

41.0

46

40.0

40.0

40.0

40.0

47

39.0

39.0

39.0

39.0

48

38.1

38.1

38.1

38.1

49

37.1

37.1

37.1

37.1

50

36.2

36.2

36.2

36.2

51

35.3

35.3

35.3

35.3

52

34.3

34.3

34.3

34.3

53

33.4

33.4

33.4

33.4

54

32.5

32.5

32.5

32.5

55

31.6

31.6

31.6

31.6

56

30.7

30.7

30.7

30.6

57

29.8

29.8

29.8

29.8

58

28.9

28.9

28.9

28.9

59

28.0

28.0

28.0

28.0

60

27.1

27.1

27.1

27.1

61

26.3

26.3

26.2

26.2

62

25.4

25.4

25.4

25.4

63

24.6

24.5

24.5

24.5

64

23.7

23.7

23.7

23.7

65

22.9

22.9

22.9

22.9

66

22.1

22.1

22.1

22.0

67

21.2

21.2

21.2

21.2

68

20.4

20.4

20.4

20.4

69

19.6

19.6

19.6

19.6

70

18.8

18.8

18.8

18.8

71

18.0

18.0

18.0

18.0

72

17.2

17.2

17.2

17.2

73

16.4

16.4

16.4

16.4

74

15.6

15.6

15.6

15.6

75

14.9

14.9

14.8

14.8

76

14.1

14.1

14.1

14.1

77

13.4

13.4

13.4

13.3

78

12.7

12.6

12.6

12.6

79

12.0

11.9

11.9

11.9

80

11.3

11.3

11.2

11.2

81

10.6

10.6

10.6

10.5

82

10.0

10.0

9.9

9.9

83

9.4

9.3

9.3

9.3

84

8.8

8.8

8.7

8.7

85

8.2

8.2

8.2

8.1

86

7.7

7.7

7.6

7.6

87

7.2

7.2

7.1

7.1

88

6.8

6.7

6.6

6.6

89

6.3

6.3

6.2

6.1

90

5.9

5.8

5.8

5.7

91

5.5

5.5

5.4

5.3

92

5.2

5.1

5.0

4.9

93

4.9

4.8

4.7

4.6

94

4.6

4.5

4.4

4.3

95

4.3

4.2

4.1

4.0

96

4.0

3.9

3.8

3.7

97

3.8

3.7

3.6

3.4

98

3.6

3.5

3.3

3.2

99

3.4

3.3

3.1

3.0

100

3.3

3.1

2.9

2.8

101

3.1

3.0

2.8

2.6

102

3.0

2.8

2.6

2.5

103

2.9

2.7

2.5

2.3

104

2.8

2.6

2.4

2.2

105

2.7

2.6

2.4

2.1

106

2.7

2.5

2.3

2.1

107

2.7

2.5

2.3

2.1

108

2.7

2.5

2.3

2.0

109

2.6

2.5

2.3

2.0

110

2.6

2.5

2.2

2.0

111

2.6

2.4

2.2

2.0

112

2.6

2.4

2.2

2.0

113

2.6

2.4

2.2

1.9

114

2.5

2.4

2.1

1.9

115

2.5

2.3

2.1

1.8

116

2.4

2.2

2.0

1.8

117

2.3

2.1

1.9

1.6

118

2.1

1.9

1.7

1.4

119

1.9

1.7

1.3

1.1

120+

1.6

1.4

1.1

1.0

(e) Mortality rates. The following are the mortality rates used to calculate the tables set forth in paragraphs (b), (c), and (d) of this section.

Table 4 to Paragraph (e)

Age

Probability of Death

0

0.001762

1

0.000441

2

0.000292

3

0.000232

4

0.000177

5

0.000161

6

0.000153

7

0.000145

8

0.000132

9

0.000127

10

0.000128

11

0.000135

12

0.000146

13

0.000164

14

0.000192

15

0.000223

16

0.000253

17

0.000276

18

0.000293

19

0.000304

20

0.000313

21

0.000343

22

0.000377

23

0.000421

24

0.000466

25

0.000520

26

0.000581

27

0.000630

28

0.000677

29

0.000720

30

0.000763

31

0.000799

32

0.000824

33

0.000833

34

0.000830

35

0.000823

36

0.000819

37

0.000824

38

0.000836

39

0.000853

40

0.000879

41

0.000909

42

0.000945

43

0.000980

44

0.001019

45

0.001065

46

0.001132

47

0.001225

48

0.001345

49

0.001485

50

0.001656

51

0.001874

52

0.002121

53

0.002397

54

0.002701

55

0.003032

56

0.003390

57

0.003774

58

0.004181

59

0.004613

60

0.005071

61

0.005554

62

0.006071

63

0.006624

64

0.007225

65

0.007884

66

0.008238

67

0.008659

68

0.009163

69

0.009767

70

0.010491

71

0.011358

72

0.012385

73

0.013598

74

0.015014

75

0.016670

76

0.018587

77

0.020815

78

0.023391

79

0.026387

80

0.029850

81

0.033883

82

0.038544

83

0.043880

84

0.049956

85

0.056799

86

0.064436

87

0.072882

88

0.082137

89

0.092172

90

0.102919

91

0.114344

92

0.126605

93

0.139936

94

0.154844

95

0.171902

96

0.187210

97

0.204659

98

0.222921

99

0.241884

100

0.261476

101

0.281536

102

0.301847

103

0.322371

104

0.342940

105

0.361261

106

0.372886

107

0.381098

108

0.383358

109

0.385709

110

0.388092

111

0.390353

112

0.392822

113

0.395188

114

0.397567

115

0.400000

116

0.400000

117

0.400000

118

0.400000

119

0.400000

120

0.400000

(f) Applicability dates — (1) In general. The life expectancy tables and Uniform Lifetime Table set forth in this section apply for distribution calendar years beginning on or after January 1, 2022. For life expectancy tables and the Uniform Lifetime Table applicable for earlier distribution calendar years, see §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 recalculated

(i) Redetermination of initial life expectancy using current tables. If an employee died before January 1, 2022, and, under the rules of §1.401(a)(9)-5, the distribution period that applies for a calendar year following the calendar year of the employee's death is equal to a single life expectancy calculated as of the calendar year of the employee's death (or, if applicable, the following calendar year), reduced by 1 for each subsequent year, then that life expectancy is reset as provided in paragraph (f)(2)(ii) of this section. Similarly, if an employee's sole beneficiary is the employee's surviving spouse, and the spouse dies before January 1, 2022, then the spouse's life expectancy for the calendar year of the spouse's death (which is used to determine the applicable distribution period for later years) is reset as provided in paragraph (f)(2)(ii) of this section.

(ii) Determination of applicable distribution period--(A) Distribution period based on new life expectancy. With respect to a life expectancy described in paragraph (f)(2)(i) of this section, the distribution period that applies for a distribution calendar year beginning on or after January 1, 2022, is determined by using the Single Life Table in paragraph (b) of this section to determine the initial life expectancy for the age of the relevant individual in the relevant calendar year and then reducing the resulting distribution period by 1 for each subsequent year. However, see section 401(a)(9)(H)(ii) and (iii) for rules limiting the availability of a life expectancy distribution period.

(B) Example of redetermination. Assume that an employee died at age 80 in 2019 and the employee's designated beneficiary (who was not the employee's spouse) was age 75 in the year of the employee's death. For 2020, the distribution period that would have applied for the beneficiary was 12.7 years (the period applicable for a 76-year-old under the Single Life Table in formerly applicable §1.401(a)(9)-9), and for 2021, it would have been 11.7 years (the original distribution period, reduced by 1 year). For 2022, if the designated beneficiary is still alive, then the applicable distribution period would be 12.1 years (the 14.1-year life expectancy for a 76-year-old under the Single Life Table in paragraph (b) of this section, reduced by 2 years). However, see section 401(a)(9)(H)(iii) for rules regarding how to apply the required distribution rules to defined contribution plans if the eligible designated beneficiary dies prior to distribution of the employee's entire interest.

Sunita Lough,
Deputy Commissioner for Services and Enforcement.

Approved: October 19, 2020.

David J. Kautter,
Assistant Secretary of the Treasury (Tax Policy).

[FR Doc. 2020-24723 Filed: 11/5/2020 4:15 pm; Publication Date: 11/12/2020]

FOOTNOTES

1However, section 401(a)(9)(H)(ii) provides that, with respect to an eligible retirement plan defined in section 402(c)(8)(B) other than a defined benefit plan, the section 401(a)(9)(B)(iii) exception is only available in the case of an eligible designated beneficiary defined in section 401(a)(9)(E)(ii).

2Note that section 401(a)(9)(H) does not apply to an eligible deferred compensation plan under section 457(b) maintained by an organization that is not an eligible employer described in section 457(e)(1)(A) (because such a plan is not an eligible retirement plan described in section 402(c)(8)(B)).

3Sections 1.401(a)(9)-1 through 1.401(a)(9)-8 reflect section 401(a)(9) as in effect in 2003 and have not been updated to reflect statutory changes in 2019 and 2020.

4Section 1.401(a)(9)-5, Q&A-5 has not been updated to reflect the enactment of section 401(a)(9)(H) but nonetheless is relevant for the transition rule that is described in the Effective/Applicability Date section of this preamble.

5Under 401(a)(9)(B)(ii), another exception applies if the employee dies before the required beginning date and has no designated beneficiary. In that case, the employee's entire interest must be distributed by the end of the calendar year that includes the fifth anniversary of the date of the employee's death.

6Pursuant to §1.401(a)(9)-8, Q&A-2(a)(3), the rules of §1.401(a)(9)-6 also apply to an annuity contract purchased under a defined contribution plan.

7The Annuity 2000 Basic Table was developed by projecting mortality rates from the 1983 Individual Annuity Mortality Basic Table.

8The 2012 Individual Annuity Mortality Basic Table, the 2012 Individual Annuity Reserve Table, and methodology used to develop these tables can be found at https://www.actuary.org/sites/default/files/files/publications/Payout_Annuity_Report_09-28-11.pdf

9Using a table based on the mortality experience of purchasers of individual annuities generates longer life expectancies than expected for the general population because of anti-selection in that purchasers of individual annuities have chosen to purchase a product that rewards long life (and therefore are expected to have greater longevity than the general population).

10No interpretive inferences should be drawn from the references to section 401(a)(9)(H) included in this preamble and the regulations.

11Information about the 2000-2004 Payout Annuity Mortality Experience Study and the experience tables, can be found at https://www.actuary.org/sites/default/files/files/publications/Payout_Annuity_Report_09-28-11.pdf

12The Mortality Improvement Scale MP-2018 can be found at https://www.soa.org/experience-studies/2018/mortality-improvement-scale-mp-2018/.

13Assuming an equal distribution of deaths throughout the year, if a retiree is scheduled to receive monthly payments on the last day of each month then, in the year of death, on average, the retiree would receive 11/24th of a full year's worth of payments.

14The proposed regulations included Uniform Lifetime Table entries beginning with age 70. These regulations do not include Uniform Lifetime Table entries for ages 70 and 71 because section 114 of the SECURE Act changed the minimum age for receiving required minimum distributions from age 70½ to age 72.

END FOOTNOTES

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Code Sections
  • Subject Areas/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2020-43664
  • Tax Analysts Electronic Citation
    2020 TNTF 215-10
    2020 TPR 46-9
Copy RID