FEDTAX * IRS * HOME * PUB_590

Publication 590
Individual Retirement Arrangements (IRAs)

For use in preparing 2002 Returns
APPENDIX C. (Continued)
Table I
(Single Life Expectancy)
(For Use by Beneficiaries)
Age Life Expectancy Age Life Expectancy
56 28.7 84 8.1
57 27.9 85 7.6
58 27.0 86 7.1
59 26.1 87 6.7
60 25.2 88 6.3
61 24.4 89 5.9
62 23.5 90 5.5
63 22.7 91 5.2
64 21.8 92 4.9
65 21.0 93 4.6
66 20.2 94 4.3
67 19.4 95 4.1
68 18.6 96 3.8
69 17.8 97 3.6
70 17.0 98 3.4
71 16.3 99 3.1
72 15.5 100 2.9
73 14.8 101 2.7
74 14.1 102 2.5
75 13.4 103 2.3
76 12.7 104 2.1
77 12.1 105 1.9
78 11.4 106 1.7
79 10.8 107 1.5
80 10.2 108 1.4
81 9.7 109 1.2
82 9.1 110 1.1
83 8.6 111 and over 1.0