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Publication 590
Individual Retirement Arrangements (IRAs)

For use in preparing 2002 Returns
Appendix C. (Continued)
Table II (continued)
(Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger)
Ages 30 31 32 33 34 35 36 37 38 39
49 54.7 53.8 53.0 52.2 51.4 50.6 49.8 49.0 48.2 47.5
50 54.6 53.7 52.9 52.0 51.2 50.4 49.6 48.8 48.0 47.3
51 54.5 53.6 52.7 51.9 51.0 50.2 49.4 48.6 47.8 47.0
52 54.4 53.5 52.6 51.7 50.9 50.0 49.2 48.4 47.6 46.8
53 54.3 53.4 52.5 51.6 50.8 49.9 49.1 48.2 47.4 46.6
54 54.2 53.3 52.4 51.5 50.6 49.8 48.9 48.1 47.2 46.4
55 54.1 53.2 52.3 51.4 50.5 49.7 48.8 47.9 47.1 46.3
56 54.0 53.1 52.2 51.3 50.4 49.5 48.7 47.8 47.0 46.1
57 54.0 53.0 52.1 51.2 50.3 49.4 48.6 47.7 46.8 46.0
58 53.9 53.0 52.1 51.2 50.3 49.4 48.5 47.6 46.7 45.8
59 53.8 52.9 52.0 51.1 50.2 49.3 48.4 47.5 46.6 45.7
60 53.8 52.9 51.9 51.0 50.1 49.2 48.3 47.4 46.5 45.6
61 53.8 52.8 51.9 51.0 50.0 49.1 48.2 47.3 46.4 45.5
62 53.7 52.8 51.8 50.9 50.0 49.1 48.1 47.2 46.3 45.4
63 53.7 52.7 51.8 50.9 49.9 49.0 48.1 47.2 46.3 45.3
64 53.6 52.7 51.8 50.8 49.9 48.9 48.0 47.1 46.2 45.3
65 53.6 52.7 51.7 50.8 49.8 48.9 48.0 47.0 46.1 45.2
66 53.6 52.6 51.7 50.7 49.8 48.9 47.9 47.0 46.1 45.1
67 53.6 52.6 51.7 50.7 49.8 48.8 47.9 46.9 46.0 45.1
68 53.5 52.6 51.6 50.7 49.7 48.8 47.8 46.9 46.0 45.0
69 53.5 52.6 51.6 50.6 49.7 48.7 47.8 46.9 45.9 45.0
70 53.5 52.5 51.6 50.6 49.7 48.7 47.8 46.8 45.9 44.9
71 53.5 52.5 51.6 50.6 49.6 48.7 47.7 46.8 45.9 44.9
72 53.5 52.5 51.5 50.6 49.6 48.7 47.7 46.8 45.8 44.9
73 53.4 52.5 51.5 50.6 49.6 48.6 47.7 46.7 45.8 44.8
74 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 45.8 44.8
75 53.4 52.5 51.5 50.5 49.6 48.6 47.7 46.7 45.7 44.8
76 53.4 52.4 51.5 50.5 49.6 48.6 47.6 46.7 45.7 44.8
77 53.4 52.4 51.5 50.5 49.5 48.6 47.6 46.7 45.7 44.8
78 53.4 52.4 51.5 50.5 49.5 48.6 47.6 46.6 45.7 44.7
79 53.4 52.4 51.5 50.5 49.5 48.6 47.6 46.6 45.7 44.7
80 53.4 52.4 51.4 50.5 49.5 48.5 47.6 46.6 45.7 44.7
81 53.4 52.4 51.4 50.5 49.5 48.5 47.6 46.6 45.7 44.7
82 53.4 52.4 51.4 50.5 49.5 48.5 47.6 46.6 45.6 44.7
83 53.4 52.4 51.4 50.5 49.5 48.5 47.6 46.6 45.6 44.7
84 53.4 52.4 51.4 50.5 49.5 48.5 47.6 46.6 45.6 44.7
85 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.7
86 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.6
87 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.6
88 53.3 52.4 51.4 50.4 49.5 48.5 47.5 46.6 45.6 44.6