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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 40 41 42 43 44 45 46 47 48 49
88 43.7 42.7 41.8 40.8 39.9 38.9 38.0 37.0 36.1 35.2
89 43.7 42.7 41.7 40.8 39.8 38.9 38.0 37.0 36.1 35.2
90 43.7 42.7 41.7 40.8 39.8 38.9 38.0 37.0 36.1 35.2
91 43.7 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.1 35.2
92 43.7 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.1 35.1
93 43.7 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.1 35.1
94 43.7 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.1 35.1
95 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.1 35.1
96 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.1 35.1
97 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.1 35.1
98 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.0 35.1
99 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.0 35.1
100 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.0 35.1
101 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.0 35.1
102 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.0 35.1
103 43.6 42.7 41.7 40.8 39.8 38.9 37.9 37.0 36.0 35.1
104 43.6 42.7 41.7 40.8 39.8 38.8 37.9 37.0 36.0 35.1
105 43.6 42.7 41.7 40.8 39.8 38.8 37.9 37.0 36.0 35.1
106 43.6 42.7 41.7 40.8 39.8 38.8 37.9 37.0 36.0 35.1
107 43.6 42.7 41.7 40.8 39.8 38.8 37.9 37.0 36.0 35.1
108 43.6 42.7 41.7 40.8 39.8 38.8 37.9 37.0 36.0 35.1
109 43.6 42.7 41.7 40.7 39.8 38.8 37.9 37.0 36.0 35.1
110 43.6 42.7 41.7 40.7 39.8 38.8 37.9 37.0 36.0 35.1
111 43.6 42.7 41.7 40.7 39.8 38.8 37.9 37.0 36.0 35.1
112 43.6 42.7 41.7 40.7 39.8 38.8 37.9 37.0 36.0 35.1
113 43.6 42.7 41.7 40.7 39.8 38.8 37.9 37.0 36.0 35.1
114 43.6 42.7 41.7 40.7 39.8 38.8 37.9 37.0 36.0 35.1
115+ 43.6 42.7 41.7 40.7 39.8 38.8 37.9 37.0 36.0 35.1