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Filelate 3. Filelate   Adjustments to Income Table of Contents Individual Retirement Arrangement (IRA) Contributions and DeductionsContributions to Kay Bailey Hutchison Spousal IRAs. Filelate Deductible contribution. Filelate Nondeductible contribution. Filelate You may be able to subtract amounts from your total income (Form 1040, line 22 or Form 1040A, line 15) or total effectively connected income (Form 1040NR, line 23) to get your adjusted gross income (Form 1040, line 37; Form 1040A, line 21; or Form 1040NR, line 36). Filelate Some adjustments to income follow. Filelate Contributions to your individual retirement arrangement (IRA) (Form 1040, line 32; Form 1040A, line 17; or Form 1040NR, line 32), explained later in this publication. Filelate Certain moving expenses (Form 1040, line 26; or Form 1040NR, line 26) if you changed job locations or started a new job in 2013. Filelate See Publication 521, Moving Expenses, or see Form 3903, Moving Expenses, and its instructions. Filelate Some health insurance costs (Form 1040, line 29 or Form 1040NR, line 29) if you were self-employed and had a net profit for the year, or if you received wages in 2013 from an S corporation in which you were a more-than-2% shareholder. Filelate For more details, see Publication 535, Business Expenses. Filelate Payments to your self-employed SEP, SIMPLE, or qualified plan (Form 1040, line 28 or Form 1040NR, line 28). Filelate For more information, including limits on how much you can deduct, see Publication 560, Retirement Plans for Small Business. Filelate Penalties paid on early withdrawal of savings (Form 1040, line 30 or Form 1040NR, line 30). Filelate Form 1099-INT, Interest Income, or Form 1099-OID, Original Issue Discount, will show the amount of any penalty you were charged. Filelate Alimony payments (Form 1040, line 31a). Filelate For more information, see Publication 504, Divorced or Separated Individuals. Filelate There are other items you can claim as adjustments to income. Filelate These adjustments are discussed in your tax return instructions. Filelate Individual Retirement Arrangement (IRA) Contributions and Deductions This section explains the tax treatment of amounts you pay into traditional IRAs. Filelate A traditional IRA is any IRA that is not a Roth or SIMPLE IRA. Filelate Roth and SIMPLE IRAs are defined earlier in the IRA discussion under Retirement Plan Distributions . Filelate For more detailed information, see Publication 590. Filelate Contributions. Filelate   An IRA is a personal savings plan that offers you tax advantages to set aside money for your retirement. Filelate Two advantages of a traditional IRA are: You may be able to deduct some or all of your contributions to it, depending on your circumstances, and Generally, amounts in your IRA, including earnings and gains, are not taxed until distributed. Filelate    Although interest earned from your traditional IRA generally is not taxed in the year earned, it is not tax-exempt interest. Filelate Do not report this interest on your tax return as tax-exempt interest. Filelate General limit. Filelate   The most that can be contributed for 2013 to your traditional IRA is the smaller of the following amounts. Filelate Your taxable compensation for the year, or $5,500 ($6,500 if you were age 50 or older by the end of 2013). Filelate Contributions to Kay Bailey Hutchison Spousal IRAs. Filelate   In the case of a married couple filing a joint return for 2013, up to $5,500 ($6,500 for each spouse age 50 or older by the end of 2013) can be contributed to IRAs on behalf of each spouse, even if one spouse has little or no compensation. Filelate For more information on the general limit and the Kay Bailey Hutchison Spousal IRA limit, see How Much Can Be Contributed? in Publication 590. Filelate Deductible contribution. Filelate   Generally, you can deduct the lesser of the contributions to your traditional IRA for the year or the general limit (or Kay Bailey Hutchison Spousal IRA limit, if applicable) just explained. Filelate However, if you or your spouse was covered by an employer retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. Filelate Your deduction may be reduced or eliminated, depending on your filing status and the amount of your income. Filelate For more information, see Limit if Covered by Employer Plan in Publication 590. Filelate Nondeductible contribution. Filelate   The difference between your total permitted contributions and your IRA deduction, if any, is your nondeductible contribution. Filelate You must file Form 8606, Nondeductible IRAs, to report nondeductible contributions even if you do not have to file a tax return for the year. Filelate    For 2014, the most that can be contributed to your traditional IRA is $5,500 ($6,500 if you are age 50 or older at the end of 2014). Filelate Prev  Up  Next   Home   More Online Publications
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Filelate Publication 590 - Additional Material Table of Contents Appendices Appendices To help you complete your tax return, use the following appendices that include worksheets and tables. Filelate Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. Filelate Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. Filelate A filled-in example is included. Filelate Worksheet 1, Computation of Modified AGI. Filelate Worksheet 2, Computation of Traditional IRA Deduction for 2013. Filelate Worksheet 3, Computation of Taxable Social Security Benefits. Filelate Comprehensive Example and completed worksheets. Filelate Appendix C — Life Expectancy Tables. Filelate These tables are included to assist you in computing your required minimum distribution amount if you have not taken all your assets from all your traditional IRAs before age 70½. Filelate Table I (Single Life Expectancy). Filelate Table II (Joint Life and Last Survivor Expectancy). Filelate Table III (Uniform Lifetime). Filelate Appendix A. Filelate Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. Filelate I became 59½ on ______________________________________(month) (day) (year) I became 70½ on ______________________________________(month) (day) (year)   Contributions Name of traditional IRA Date Amount contributed for 2013 Check if rollover contribution Fair Market Value of IRA as of December 31, 2013, from Form 5498 1. Filelate         2. Filelate         3. Filelate         4. Filelate         5. Filelate         6. Filelate         7. Filelate         8. Filelate         Total           Total contributions deducted on tax return $ Total contributions treated as nondeductible on Form 8606 $   Distributions Name of traditional IRA Date Amount of Distribution Reason (for example, retirement, rollover, conversion, withdrawal of excess contributions) Income earned on IRA Taxable amount reported on income tax return Nontaxable amount from Form 8606, line 13 1. Filelate             2. Filelate             3. Filelate             4. Filelate             5. Filelate             6. Filelate             7. Filelate             8. Filelate             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. Filelate You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. Filelate Appendix A. Filelate (Continued) Worksheet for Determining Required Minimum Distributions 1. Filelate Age 70½ 71½ 72½ 73½ 74½ 2. Filelate Year age was reached           3. Filelate Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Filelate Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. Filelate Required distribution (divide line 3 by line 4)3                         1. Filelate Age 75½ 76½ 77½ 78½ 79½ 2. Filelate Year age was reached           3. Filelate Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Filelate Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Filelate Required distribution (divide line 3 by line 4)3                         1. Filelate Age 80½ 81½ 82½ 83½ 84½ 2. Filelate Year age was reached           3. Filelate Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Filelate Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Filelate Required distribution (divide line 3 by line 4)3                         1. Filelate Age 85½ 86½ 87½ 88½ 89½ 2. Filelate Year age was reached           3. Filelate Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Filelate Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Filelate Required distribution (divide line 3 by line 4)3             1If you have more than one IRA, you must figure the required distribution separately for each IRA. Filelate 2Use the appropriate life expectancy or distribution period for each year and for each IRA. Filelate 3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. Filelate You can, however, withdraw the total from one IRA or from more than one IRA. Filelate Appendix B. Filelate Worksheets for Social Security Recipients Who Contribute to a Traditional IRA If you receive social security benefits, have taxable compensation, contribute to your traditional IRA, and you or your spouse is covered by an employer retirement plan, complete the following worksheets. Filelate (See Are You Covered by an Employer Plan? in chapter 1. Filelate )  Use Worksheet 1 to figure your modified adjusted gross income. Filelate This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. Filelate   The IRA deduction figured using Worksheet 2 is entered on your tax return. Filelate Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. Filelate Married filing jointly  □ B. Filelate Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. Filelate Married filing separately and lived with your spouse at any time during the year     1. Filelate Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any social security benefits from Form SSA-1099 or RRB-1099, any deduction for contributions to a traditional IRA, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, or any exclusion of interest from savings bonds to be reported on Form 8815. Filelate )  1. Filelate   2. Filelate Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. Filelate   3. Filelate Enter one-half of line 2  3. Filelate   4. Filelate Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Filelate S. Filelate possessions income exclusion, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits  4. Filelate   5. Filelate Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. Filelate   6. Filelate Add lines 1, 3, 4, and 5  6. Filelate   7. Filelate Enter the amount listed below for your filing status. Filelate $32,000 if you checked box A above. Filelate $25,000 if you checked box B above. Filelate $0 if you checked box C above. Filelate  7. Filelate   8. Filelate Subtract line 7 from line 6. Filelate If zero or less, enter -0- on this line  8. Filelate   9. Filelate If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Filelate   If line 8 is more than zero, enter the amount listed below for your filing status. Filelate $12,000 if you checked box A above. Filelate $9,000 if you checked box B above. Filelate $0 if you checked box C above  9. Filelate   10. Filelate Subtract line 9 from line 8. Filelate If zero or less, enter -0-  10. Filelate   11. Filelate Enter the smaller of line 8 or line 9  11. Filelate   12. Filelate Enter one-half of line 11  12. Filelate   13. Filelate Enter the smaller of line 3 or line 12  13. Filelate   14. Filelate Multiply line 10 by . Filelate 85. Filelate If line 10 is zero, enter -0-  14. Filelate   15. Filelate Add lines 13 and 14  15. Filelate   16. Filelate Multiply line 2 by . Filelate 85  16. Filelate   17. Filelate Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Filelate  Enter the smaller of line 15 or line 16  17. Filelate   18. Filelate Enter the amount of any employer-provided adoption benefits exclusion and any foreign earned income exclusion and foreign housing exclusion or deduction that you claimed  18. Filelate   19. Filelate Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Filelate Enter here and on line 2 of Worksheet 2, next  19. Filelate   Appendix B. Filelate (Continued) Worksheet 2 Computation of Traditional IRA Deduction For 2013 (For use only by taxpayers who receive social security benefits)   IF your filing status is . Filelate . Filelate . Filelate AND your modified AGI is over . Filelate . Filelate . Filelate THEN enter on line 1 below . Filelate . Filelate . Filelate                 married filing jointly or qualifying widow(er)   $95,000*     $115,000                 married filing jointly (you are not covered by an employer plan but your spouse is)   $178,000*     $188,000                 single, or head of household   $59,000*     $69,000                 married filing separately**   $0*     $10,000                 *If your modified AGI is not over this amount, you can take an IRA deduction for your contributions of up to the lesser of $5,500 ($6,500 if you are age 50 or older) or your taxable compensation. Filelate Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Filelate  **If you did not live with your spouse at any time during the year, consider your filing status as single. Filelate  Note. Filelate If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Filelate               1. Filelate Enter the applicable amount from above 1. Filelate   2. Filelate Enter your modified AGI from Worksheet 1, line 19 2. Filelate     Note. Filelate If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Filelate Proceed to Worksheet 3. Filelate     3. Filelate Subtract line 2 from line 1 3. Filelate   4. Filelate Multiply line 3 by the percentage below that applies to you. Filelate If the result is not a multiple of $10, round it to the next highest multiple of $10. Filelate (For example, $611. Filelate 40 is rounded to $620. Filelate ) However, if the result is less than $200, enter $200. Filelate       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Filelate 5%  (. Filelate 275) (by 32. Filelate 5% (. Filelate 325) if you are age 50 or older). Filelate All others, multiply line 3 by 55% (. Filelate 55) (by 65% (. Filelate 65) if you are age 50 or older). Filelate 4. Filelate   5. Filelate Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). Filelate If you are the lower-income spouse, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year 5. Filelate   6. Filelate Enter contributions you made, or plan to make, to your traditional IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older) 6. Filelate   7. Filelate Deduction. Filelate Compare lines 4, 5, and 6. Filelate Enter the smallest amount here (or a smaller amount if you choose). Filelate Enter this amount on the Form 1040 or 1040A line for your IRA. Filelate (If the amount on line 6 is more than the amount on line 7, complete line 8. Filelate ) 7. Filelate   8. Filelate Nondeductible contributions. Filelate Subtract line 7 from line 5 or 6, whichever is smaller. Filelate Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Filelate 8. Filelate   Appendix B. Filelate (Continued) Worksheet 3   Computation of Taxable Social Security Benefits   (For use by taxpayers who receive social security benefits and take a traditional IRA deduction)     Filing Status — Check only one box:                   □ A. Filelate Married filing jointly                   □ B. Filelate Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Filelate Married filing separately and lived with your spouse at any time during the  year             1. Filelate Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any IRA deduction, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, any social security benefits from Form SSA-1099 or RRB-1099, or any exclusion of interest from savings bonds to be reported on Form 8815. Filelate ) 1. Filelate   2. Filelate Deduction(s) from line 7 of Worksheet(s) 2 2. Filelate   3. Filelate Subtract line 2 from line 1 3. Filelate   4. Filelate Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Filelate   5. Filelate Enter one-half of line 4 5. Filelate   6. Filelate Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Filelate S. Filelate possessions, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 6. Filelate   7. Filelate Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Filelate   8. Filelate Add lines 3, 5, 6, and 7 8. Filelate   9. Filelate Enter the amount listed below for your filing status. Filelate $32,000 if you checked box A above. Filelate $25,000 if you checked box B above. Filelate $0 if you checked box C above. Filelate 9. Filelate   10. Filelate Subtract line 9 from line 8. Filelate If zero or less, enter -0- on this line. Filelate 10. Filelate   11. Filelate If line 10 is zero, stop here. Filelate None of your social security benefits are taxable. Filelate  If line 10 is more than zero, enter the amount listed below for your filing status. Filelate $12,000 if you checked box A above. Filelate $9,000 if you checked box B above. Filelate $0 if you checked box C above. Filelate 11. Filelate   12. Filelate Subtract line 11 from line 10. Filelate If zero or less, enter -0- 12. Filelate   13. Filelate Enter the smaller of line 10 or line 11 13. Filelate   14. Filelate Enter one-half of line 13 . Filelate 14. Filelate   15. Filelate Enter the smaller of line 5 or line 14 15. Filelate   16. Filelate Multiply line 12 by . Filelate 85. Filelate If line 12 is zero, enter -0- 16. Filelate   17. Filelate Add lines 15 and 16 17. Filelate   18. Filelate Multiply line 4 by . Filelate 85 18. Filelate   19. Filelate Taxable social security benefits. Filelate Enter the smaller of line 17 or line 18 19. Filelate   Appendix B. Filelate (Continued) Comprehensive Example Determining Your Traditional IRA Deduction and the Taxable Portion of Your Social Security Benefits John Black is married and files a joint return. Filelate He is 65 years old and had 2013 wages of $89,500. Filelate His wife did not work in 2013. Filelate He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. Filelate He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. Filelate He participated in a section 401(k) retirement plan at work. Filelate  John completes worksheets 1 and 2. Filelate Worksheet 2 shows that his 2013 IRA deduction is $4,980. Filelate He must either withdraw the contributions that are more than the deduction (the $1,020 shown on line 8 of Worksheet 2), or treat the excess amounts as nondeductible contributions (in which case he must complete Form 8606 and attach it to his Form 1040). Filelate  The completed worksheets that follow show how John figured his modified AGI to determine the IRA deduction and the taxable social security benefits to report on his Form 1040. Filelate Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. Filelate Married filing jointly  □ B. Filelate Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. Filelate Married filing separately and lived with your spouse at any time during the year     1. Filelate Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any social security benefits from Form SSA-1099 or RRB-1099, any deduction for contributions to a traditional IRA, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, or any exclusion of interest from savings bonds to be reported on Form 8815. Filelate ) 1. Filelate 89,500 2. Filelate Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. Filelate 12,000 3. Filelate Enter one-half of line 2 3. Filelate 6,000 4. Filelate Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Filelate S. Filelate possessions income exclusion, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 4. Filelate 0 5. Filelate Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. Filelate 0 6. Filelate Add lines 1, 3, 4, and 5 6. Filelate 95,500 7. Filelate Enter the amount listed below for your filing status. Filelate $32,000 if you checked box A above. Filelate $25,000 if you checked box B above. Filelate $0 if you checked box C above. Filelate 7. Filelate 32,000 8. Filelate Subtract line 7 from line 6. Filelate If zero or less, enter -0- on this line 8. Filelate 63,500 9. Filelate If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Filelate   If line 8 is more than zero, enter the amount listed below for your filing status. Filelate $12,000 if you checked box A above. Filelate $9,000 if you checked box B above. Filelate $0 if you checked box C above 9. Filelate 12,000 10. Filelate Subtract line 9 from line 8. Filelate If zero or less, enter -0- 10. Filelate 51,500 11. Filelate Enter the smaller of line 8 or line 9 11. Filelate 12,000 12. Filelate Enter one-half of line 11 12. Filelate 6,000 13. Filelate Enter the smaller of line 3 or line 12 13. Filelate 6,000 14. Filelate Multiply line 10 by . Filelate 85. Filelate If line 10 is zero, enter -0- 14. Filelate 43,775 15. Filelate Add lines 13 and 14 15. Filelate 49,775 16. Filelate Multiply line 2 by . Filelate 85 16. Filelate 10,200 17. Filelate Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Filelate  Enter the smaller of line 15 or line 16 17. Filelate 10,200 18. Filelate Enter the amount of any employer-provided adoption benefits exclusion and any foreign earned income exclusion and foreign housing exclusion or deduction that you claimed 18. Filelate 0 19. Filelate Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Filelate Enter here and on line 2 of Worksheet 2, next 19. Filelate 99,700 Appendix B. Filelate (Continued) Worksheet 2 Computation of Traditional IRA Deduction For 2013 (For use only by taxpayers who receive social security benefits)   IF your filing status is . Filelate . Filelate . Filelate AND your modified AGI is over . Filelate . Filelate . Filelate THEN enter on line 1 below . Filelate . Filelate . Filelate                 married filing jointly or qualifying widow(er)   $95,000*     $115,000                 married filing jointly (you are not covered by an employer plan but your spouse is)   $178,000*     $188,000                 single, or head of household   $59,000*     $69,000                 married filing separately**   $0*     $10,000                 *If your modified AGI is not over this amount, you can take an IRA deduction for your contributions of up to the lesser of $5,500 ($6,500 if you are age 50 or older) or your taxable compensation. Filelate Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Filelate  **If you did not live with your spouse at any time during the year, consider your filing status as single. Filelate  Note. Filelate If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Filelate               1. Filelate Enter the applicable amount from above 1. Filelate 115,000 2. Filelate Enter your modified AGI from Worksheet 1, line 19 2. Filelate 99,700   Note. Filelate If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Filelate Proceed to Worksheet 3. Filelate     3. Filelate Subtract line 2 from line 1 3. Filelate 15,300 4. Filelate Multiply line 3 by the percentage below that applies to you. Filelate If the result is not a multiple of $10, round it to the next highest multiple of $10. Filelate (For example, $611. Filelate 40 is rounded to $620. Filelate ) However, if the result is less than $200, enter $200. Filelate       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Filelate 5%  (. Filelate 275) (by 32. Filelate 5% (. Filelate 325) if you are age 50 or older). Filelate All others, multiply line 3 by 55% (. Filelate 55) (by 65% (. Filelate 65) if you are age 50 or older). Filelate 4. Filelate 4,980 5. Filelate Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). Filelate If you are the lower-income spouse, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year 5. Filelate 89,500 6. Filelate Enter contributions you made, or plan to make, to your traditional IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older) 6. Filelate 6,000 7. Filelate Deduction. Filelate Compare lines 4, 5, and 6. Filelate Enter the smallest amount here (or a smaller amount if you choose). Filelate Enter this amount on the Form 1040 or 1040A line for your IRA. Filelate (If the amount on line 6 is more than the amount on line 7, complete line 8. Filelate ) 7. Filelate 4,980 8. Filelate Nondeductible contributions. Filelate Subtract line 7 from line 5 or 6, whichever is smaller. Filelate Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Filelate 8. Filelate 1,020 Appendix B. Filelate (Continued) Worksheet 3   Computation of Taxable Social Security Benefits   (For use by taxpayers who receive social security benefits and take a traditional IRA deduction)     Filing Status — Check only one box:                   ☑ A. Filelate Married filing jointly                   □ B. Filelate Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Filelate Married filing separately and lived with your spouse at any time during the  year             1. Filelate Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any IRA deduction, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, any social security benefits from Form SSA-1099 or RRB-1099, or any exclusion of interest from savings bonds to be reported on Form 8815. Filelate ) 1. Filelate 89,500 2. Filelate Deduction(s) from line 7 of Worksheet(s) 2 2. Filelate 4,980 3. Filelate Subtract line 2 from line 1 3. Filelate 84,520 4. Filelate Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Filelate 12,000 5. Filelate Enter one-half of line 4 5. Filelate 6,000 6. Filelate Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Filelate S. Filelate possessions, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 6. Filelate 0 7. Filelate Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Filelate 0 8. Filelate Add lines 3, 5, 6, and 7 8. Filelate 90,520 9. Filelate Enter the amount listed below for your filing status. Filelate $32,000 if you checked box A above. Filelate $25,000 if you checked box B above. Filelate $0 if you checked box C above. Filelate 9. Filelate 32,000 10. Filelate Subtract line 9 from line 8. Filelate If zero or less, enter -0- on this line. Filelate 10. Filelate 58,520 11. Filelate If line 10 is zero, stop here. Filelate None of your social security benefits are taxable. Filelate  If line 10 is more than zero, enter the amount listed below for your filing status. Filelate $12,000 if you checked box A above. Filelate $9,000 if you checked box B above. Filelate $0 if you checked box C above. Filelate 11. Filelate 12,000 12. Filelate Subtract line 11 from line 10. Filelate If zero or less, enter -0- 12. Filelate 46,520 13. Filelate Enter the smaller of line 10 or line 11 13. Filelate 12,000 14. Filelate Enter one-half of line 13 . Filelate 14. Filelate 6,000 15. Filelate Enter the smaller of line 5 or line 14 15. Filelate 6,000 16. Filelate Multiply line 12 by . Filelate 85. Filelate If line 12 is zero, enter -0- 16. Filelate 39,542 17. Filelate Add lines 15 and 16 17. Filelate 45,542 18. Filelate Multiply line 4 by . Filelate 85 18. Filelate 10,200 19. Filelate Taxable social security benefits. Filelate Enter the smaller of line 17 or line 18 19. Filelate 10,200 Appendix C. Filelate Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. Filelate 4 28 55. Filelate 3 1 81. Filelate 6 29 54. Filelate 3 2 80. Filelate 6 30 53. Filelate 3 3 79. Filelate 7 31 52. Filelate 4 4 78. Filelate 7 32 51. Filelate 4 5 77. Filelate 7 33 50. Filelate 4 6 76. Filelate 7 34 49. Filelate 4 7 75. Filelate 8 35 48. Filelate 5 8 74. Filelate 8 36 47. Filelate 5 9 73. Filelate 8 37 46. Filelate 5 10 72. Filelate 8 38 45. Filelate 6 11 71. Filelate 8 39 44. Filelate 6 12 70. Filelate 8 40 43. Filelate 6 13 69. Filelate 9 41 42. Filelate 7 14 68. Filelate 9 42 41. Filelate 7 15 67. Filelate 9 43 40. Filelate 7 16 66. Filelate 9 44 39. Filelate 8 17 66. Filelate 0 45 38. Filelate 8 18 65. Filelate 0 46 37. Filelate 9 19 64. Filelate 0 47 37. Filelate 0 20 63. Filelate 0 48 36. Filelate 0 21 62. Filelate 1 49 35. Filelate 1 22 61. Filelate 1 50 34. Filelate 2 23 60. Filelate 1 51 33. Filelate 3 24 59. Filelate 1 52 32. Filelate 3 25 58. Filelate 2 53 31. Filelate 4 26 57. Filelate 2 54 30. Filelate 5 27 56. Filelate 2 55 29. Filelate 6 Appendix C. Filelate (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. Filelate 7 84 8. Filelate 1 57 27. Filelate 9 85 7. Filelate 6 58 27. Filelate 0 86 7. Filelate 1 59 26. Filelate 1 87 6. Filelate 7 60 25. Filelate 2 88 6. Filelate 3 61 24. Filelate 4 89 5. Filelate 9 62 23. Filelate 5 90 5. Filelate 5 63 22. Filelate 7 91 5. Filelate 2 64 21. Filelate 8 92 4. Filelate 9 65 21. Filelate 0 93 4. Filelate 6 66 20. Filelate 2 94 4. Filelate 3 67 19. Filelate 4 95 4. Filelate 1 68 18. Filelate 6 96 3. Filelate 8 69 17. Filelate 8 97 3. Filelate 6 70 17. Filelate 0 98 3. Filelate 4 71 16. Filelate 3 99 3. Filelate 1 72 15. Filelate 5 100 2. Filelate 9 73 14. Filelate 8 101 2. Filelate 7 74 14. Filelate 1 102 2. Filelate 5 75 13. Filelate 4 103 2. Filelate 3 76 12. Filelate 7 104 2. Filelate 1 77 12. Filelate 1 105 1. Filelate 9 78 11. Filelate 4 106 1. Filelate 7 79 10. Filelate 8 107 1. Filelate 5 80 10. Filelate 2 108 1. Filelate 4 81 9. Filelate 7 109 1. Filelate 2 82 9. Filelate 1 110 1. Filelate 1 83 8. Filelate 6 111 and over 1. Filelate 0 Appendix C. Filelate Life Expectancy Tables (Continued) Table II (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 20 70. Filelate 1 69. Filelate 6 69. Filelate 1 68. Filelate 7 68. Filelate 3 67. Filelate 9 67. Filelate 5 67. Filelate 2 66. Filelate 9 66. Filelate 6 21 69. Filelate 6 69. Filelate 1 68. Filelate 6 68. Filelate 2 67. Filelate 7 67. Filelate 3 66. Filelate 9 66. Filelate 6 66. Filelate 2 65. Filelate 9 22 69. Filelate 1 68. Filelate 6 68. Filelate 1 67. Filelate 6 67. Filelate 2 66. Filelate 7 66. Filelate 3 65. Filelate 9 65. Filelate 6 65. Filelate 2 23 68. Filelate 7 68. Filelate 2 67. Filelate 6 67. Filelate 1 66. Filelate 6 66. Filelate 2 65. Filelate 7 65. Filelate 3 64. Filelate 9 64. Filelate 6 24 68. Filelate 3 67. Filelate 7 67. Filelate 2 66. Filelate 6 66. Filelate 1 65. Filelate 6 65. Filelate 2 64. Filelate 7 64. Filelate 3 63. Filelate 9 25 67. Filelate 9 67. Filelate 3 66. Filelate 7 66. Filelate 2 65. Filelate 6 65. Filelate 1 64. Filelate 6 64. Filelate 2 63. Filelate 7 63. Filelate 3 26 67. Filelate 5 66. Filelate 9 66. Filelate 3 65. Filelate 7 65. Filelate 2 64. Filelate 6 64. Filelate 1 63. Filelate 6 63. Filelate 2 62. Filelate 8 27 67. Filelate 2 66. Filelate 6 65. Filelate 9 65. Filelate 3 64. Filelate 7 64. Filelate 2 63. Filelate 6 63. Filelate 1 62. Filelate 7 62. Filelate 2 28 66. Filelate 9 66. Filelate 2 65. Filelate 6 64. Filelate 9 64. Filelate 3 63. Filelate 7 63. Filelate 2 62. Filelate 7 62. Filelate 1 61. Filelate 7 29 66. Filelate 6 65. Filelate 9 65. Filelate 2 64. Filelate 6 63. Filelate 9 63. Filelate 3 62. Filelate 8 62. Filelate 2 61. Filelate 7 61. Filelate 2 30 66. Filelate 3 65. Filelate 6 64. Filelate 9 64. Filelate 2 63. Filelate 6 62. Filelate 9 62. Filelate 3 61. Filelate 8 61. Filelate 2 60. Filelate 7 31 66. Filelate 1 65. Filelate 3 64. Filelate 6 63. Filelate 9 63. Filelate 2 62. Filelate 6 62. Filelate 0 61. Filelate 4 60. Filelate 8 60. Filelate 2 32 65. Filelate 8 65. Filelate 1 64. Filelate 3 63. Filelate 6 62. Filelate 9 62. Filelate 2 61. Filelate 6 61. Filelate 0 60. Filelate 4 59. Filelate 8 33 65. Filelate 6 64. Filelate 8 64. Filelate 1 63. Filelate 3 62. Filelate 6 61. Filelate 9 61. Filelate 3 60. Filelate 6 60. Filelate 0 59. Filelate 4 34 65. Filelate 4 64. Filelate 6 63. Filelate 8 63. Filelate 1 62. Filelate 3 61. Filelate 6 60. Filelate 9 60. Filelate 3 59. Filelate 6 59. Filelate 0 35 65. Filelate 2 64. Filelate 4 63. Filelate 6 62. Filelate 8 62. Filelate 1 61. Filelate 4 60. Filelate 6 59. Filelate 9 59. Filelate 3 58. Filelate 6 36 65. Filelate 0 64. Filelate 2 63. Filelate 4 62. Filelate 6 61. Filelate 9 61. Filelate 1 60. Filelate 4 59. Filelate 6 59. Filelate 0 58. Filelate 3 37 64. Filelate 9 64. Filelate 0 63. Filelate 2 62. Filelate 4 61. Filelate 6 60. Filelate 9 60. Filelate 1 59. Filelate 4 58. Filelate 7 58. Filelate 0 38 64. Filelate 7 63. Filelate 9 63. Filelate 0 62. Filelate 2 61. Filelate 4 60. Filelate 6 59. Filelate 9 59. Filelate 1 58. Filelate 4 57. Filelate 7 39 64. Filelate 6 63. Filelate 7 62. Filelate 9 62. Filelate 1 61. Filelate 2 60. Filelate 4 59. Filelate 6 58. Filelate 9 58. Filelate 1 57. Filelate 4 40 64. Filelate 4 63. Filelate 6 62. Filelate 7 61. Filelate 9 61. Filelate 1 60. Filelate 2 59. Filelate 4 58. Filelate 7 57. Filelate 9 57. Filelate 1 41 64. Filelate 3 63. Filelate 5 62. Filelate 6 61. Filelate 7 60. Filelate 9 60. Filelate 1 59. Filelate 3 58. Filelate 5 57. Filelate 7 56. Filelate 9 42 64. Filelate 2 63. Filelate 3 62. Filelate 5 61. Filelate 6 60. Filelate 8 59. Filelate 9 59. Filelate 1 58. Filelate 3 57. Filelate 5 56. Filelate 7 43 64. Filelate 1 63. Filelate 2 62. Filelate 4 61. Filelate 5 60. Filelate 6 59. Filelate 8 58. Filelate 9 58. Filelate 1 57. Filelate 3 56. Filelate 5 44 64. Filelate 0 63. Filelate 1 62. Filelate 2 61. Filelate 4 60. Filelate 5 59. Filelate 6 58. Filelate 8 57. Filelate 9 57. Filelate 1 56. Filelate 3 45 64. Filelate 0 63. Filelate 0 62. Filelate 2 61. Filelate 3 60. Filelate 4 59. Filelate 5 58. Filelate 6 57. Filelate 8 56. Filelate 9 56. Filelate 1 46 63. Filelate 9 63. Filelate 0 62. Filelate 1 61. Filelate 2 60. Filelate 3 59. Filelate 4 58. Filelate 5 57. Filelate 7 56. Filelate 8 56. Filelate 0 47 63. Filelate 8 62. Filelate 9 62. Filelate 0 61. Filelate 1 60. Filelate 2 59. Filelate 3 58. Filelate 4 57. Filelate 5 56. Filelate 7 55. Filelate 8 48 63. Filelate 7 62. Filelate 8 61. Filelate 9 61. Filelate 0 60. Filelate 1 59. Filelate 2 58. Filelate 3 57. Filelate 4 56. Filelate 5 55. Filelate 7 49 63. Filelate 7 62. Filelate 8 61. Filelate 8 60. Filelate 9 60. Filelate 0 59. Filelate 1 58. Filelate 2 57. Filelate 3 56. Filelate 4 55. Filelate 6 50 63. Filelate 6 62. Filelate 7 61. Filelate 8 60. Filelate 8 59. Filelate 9 59. Filelate 0 58. Filelate 1 57. Filelate 2 56. Filelate 3 55. Filelate 4 51 63. Filelate 6 62. Filelate 6 61. Filelate 7 60. Filelate 8 59. Filelate 9 58. Filelate 9 58. Filelate 0 57. Filelate 1 56. Filelate 2 55. Filelate 3 52 63. Filelate 5 62. Filelate 6 61. Filelate 7 60. Filelate 7 59. Filelate 8 58. Filelate 9 58. Filelate 0 57. Filelate 1 56. Filelate 1 55. Filelate 2 53 63. Filelate 5 62. Filelate 5 61. Filelate 6 60. Filelate 7 59. Filelate 7 58. Filelate 8 57. Filelate 9 57. Filelate 0 56. Filelate 1 55. Filelate 2 54 63. Filelate 5 62. Filelate 5 61. Filelate 6 60. Filelate 6 59. Filelate 7 58. Filelate 8 57. Filelate 8 56. Filelate 9 56. Filelate 0 55. Filelate 1 55 63. Filelate 4 62. Filelate 5 61. Filelate 5 60. Filelate 6 59. Filelate 6 58. Filelate 7 57. Filelate 8 56. Filelate 8 55. Filelate 9 55. Filelate 0 56 63. Filelate 4 62. Filelate 4 61. Filelate 5 60. Filelate 5 59. Filelate 6 58. Filelate 7 57. Filelate 7 56. Filelate 8 55. Filelate 9 54. Filelate 9 57 63. Filelate 4 62. Filelate 4 61. Filelate 5 60. Filelate 5 59. Filelate 6 58. Filelate 6 57. Filelate 7 56. Filelate 7 55. Filelate 8 54. Filelate 9 58 63. Filelate 3 62. Filelate 4 61. Filelate 4 60. Filelate 5 59. Filelate 5 58. Filelate 6 57. Filelate 6 56. Filelate 7 55. Filelate 8 54. Filelate 8 59 63. Filelate 3 62. Filelate 3 61. Filelate 4 60. Filelate 4 59. Filelate 5 58. Filelate 5 57. Filelate 6 56. Filelate 7 55. Filelate 7 54. Filelate 8 Appendix C. Filelate (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 60 63. Filelate 3 62. Filelate 3 61. Filelate 4 60. Filelate 4 59. Filelate 5 58. Filelate 5 57. Filelate 6 56. Filelate 6 55. Filelate 7 54. Filelate 7 61 63. Filelate 3 62. Filelate 3 61. Filelate 3 60. Filelate 4 59. Filelate 4 58. Filelate 5 57. Filelate 5 56. Filelate 6 55. Filelate 6 54. Filelate 7 62 63. Filelate 2 62. Filelate 3 61. Filelate 3 60. Filelate 4 59. Filelate 4 58. Filelate 4 57. Filelate 5 56. Filelate 5 55. Filelate 6 54. Filelate 7 63 63. Filelate 2 62. Filelate 3 61. Filelate 3 60. Filelate 3 59. Filelate 4 58. Filelate 4 57. Filelate 5 56. Filelate 5 55. Filelate 6 54. Filelate 6 64 63. Filelate 2 62. Filelate 2 61. Filelate 3 60. Filelate 3 59. Filelate 4 58. Filelate 4 57. Filelate 4 56. Filelate 5 55. Filelate 5 54. Filelate 6 65 63. Filelate 2 62. Filelate 2 61. Filelate 3 60. Filelate 3 59. Filelate 3 58. Filelate 4 57. Filelate 4 56. Filelate 5 55. Filelate 5 54. Filelate 6 66 63. Filelate 2 62. Filelate 2 61. Filelate 2 60. Filelate 3 59. Filelate 3 58. Filelate 4 57. Filelate 4 56. Filelate 4 55. Filelate 5 54. Filelate 5 67 63. Filelate 2 62. Filelate 2 61. Filelate 2 60. Filelate 3 59. Filelate 3 58. Filelate 3 57. Filelate 4 56. Filelate 4 55. Filelate 5 54. Filelate 5 68 63. Filelate 1 62. Filelate 2 61. Filelate 2 60. Filelate 2 59. Filelate 3 58. Filelate 3 57. Filelate 4 56. Filelate 4 55. Filelate 4 54. Filelate 5 69 63. Filelate 1 62. Filelate 2 61. Filelate 2 60. Filelate 2 59. Filelate 3 58. Filelate 3 57. Filelate 3 56. Filelate 4 55. Filelate 4 54. Filelate 5 70 63. Filelate 1 62. Filelate 2 61. Filelate 2 60. Filelate 2 59. Filelate 3 58. Filelate 3 57. Filelate 3 56. Filelate 4 55. Filelate 4 54. Filelate 4 71 63. Filelate 1 62. Filelate 1 61. Filelate 2 60. Filelate 2 59. Filelate 2 58. Filelate 3 57. Filelate 3 56. Filelate 4 55. Filelate 4 54. Filelate 4 72 63. Filelate 1 62. Filelate 1 61. Filelate 2 60. Filelate 2 59. Filelate 2 58. Filelate 3 57. Filelate 3 56. Filelate 3 55. Filelate 4 54. Filelate 4 73 63. Filelate 1 62. Filelate 1 61. Filelate 2 60. Filelate 2 59. Filelate 2 58. Filelate 3 57. Filelate 3 56. Filelate 3 55. Filelate 4 54. Filelate 4 74 63. Filelate 1 62. Filelate 1 61. Filelate 2 60. Filelate 2 59. Filelate 2 58. Filelate 2 57. Filelate 3 56. Filelate 3 55. Filelate 4 54. Filelate 4 75 63. Filelate 1 62. Filelate 1 61. Filelate 1 60. Filelate 2 59. Filelate 2 58. Filelate 2 57. Filelate 3 56. Filelate 3 55. Filelate 3 54. Filelate 4 76 63. Filelate 1 62. Filelate 1 61. Filelate 1 60. Filelate 2 59. Filelate 2 58. Filelate 2 57. Filelate 3 56. Filelate 3 55. Filelate 3 54. Filelate 4 77 63. Filelate 1 62. Filelate 1 61. Filelate 1 60. Filelate 2 59. Filelate 2 58. Filelate 2 57. Filelate 3 56. Filelate 3 55. Filelate 3 54. Filelate 4 78 63. Filelate 1 62. Filelate 1 61. Filelate 1 60. Filelate 2 59. Filelate 2 58. Filelate 2 57. Filelate 3 56. Filelate 3 55. Filelate 3 54. Filelate 4 79 63. Filelate 1 62. Filelate 1 61. Filelate 1 60. Filelate 2 59. Filelate 2 58. Filelate 2 57. Filelate 2 56. Filelate 3 55. Filelate 3 54. Filelate 3 80 63. Filelate 1 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 2 58. Filelate 2 57. Filelate 2 56. Filelate 3 55. Filelate 3 54. Filelate 3 81 63. Filelate 1 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 2 58. Filelate 2 57. Filelate 2 56. Filelate 3 55. Filelate 3 54. Filelate 3 82 63. Filelate 1 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 2 58. Filelate 2 57. Filelate 2 56. Filelate 3 55. Filelate 3 54. Filelate 3 83 63. Filelate 1 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 2 58. Filelate 2 57. Filelate 2 56. Filelate 3 55. Filelate 3 54. Filelate 3 84 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 2 58. Filelate 2 57. Filelate 2 56. Filelate 3 55. Filelate 3 54. Filelate 3 85 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 2 58. Filelate 2 57. Filelate 2 56. Filelate 3 55. Filelate 3 54. Filelate 3 86 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 2 58. Filelate 2 57. Filelate 2 56. Filelate 2 55. Filelate 3 54. Filelate 3 87 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 2 58. Filelate 2 57. Filelate 2 56. Filelate 2 55. Filelate 3 54. Filelate 3 88 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 2 58. Filelate 2 57. Filelate 2 56. Filelate 2 55. Filelate 3 54. Filelate 3 89 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 1 58. Filelate 2 57. Filelate 2 56. Filelate 2 55. Filelate 3 54. Filelate 3 90 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 1 58. Filelate 2 57. Filelate 2 56. Filelate 2 55. Filelate 3 54. Filelate 3 91 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 1 58. Filelate 2 57. Filelate 2 56. Filelate 2 55. Filelate 3 54. Filelate 3 92 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 1 58. Filelate 2 57. Filelate 2 56. Filelate 2 55. Filelate 3 54. Filelate 3 93 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 1 58. Filelate 2 57. Filelate 2 56. Filelate 2 55. Filelate 3 54. Filelate 3 94 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 1 58. Filelate 2 57. Filelate 2 56. Filelate 2 55. Filelate 3 54. Filelate 3 95 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 1 58. Filelate 2 57. Filelate 2 56. Filelate 2 55. Filelate 3 54. Filelate 3 96 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 1 58. Filelate 2 57. Filelate 2 56. Filelate 2 55. Filelate 3 54. Filelate 3 97 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 1 58. Filelate 2 57. Filelate 2 56. Filelate 2 55. Filelate 3 54. Filelate 3 98 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 1 58. Filelate 2 57. Filelate 2 56. Filelate 2 55. Filelate 3 54. Filelate 3 99 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 1 58. Filelate 2 57. Filelate 2 56. Filelate 2 55. Filelate 3 54. Filelate 3 Appendix C. Filelate (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 100 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 1 58. Filelate 2 57. Filelate 2 56. Filelate 2 55. Filelate 3 54. Filelate 3 101 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 1 58. Filelate 2 57. Filelate 2 56. Filelate 2 55. Filelate 3 54. Filelate 3 102 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 1 58. Filelate 2 57. Filelate 2 56. Filelate 2 55. Filelate 3 54. Filelate 3 103 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 1 58. Filelate 2 57. Filelate 2 56. Filelate 2 55. Filelate 3 54. Filelate 3 104 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 1 58. Filelate 2 57. Filelate 2 56. Filelate 2 55. Filelate 3 54. Filelate 3 105 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 1 58. Filelate 2 57. Filelate 2 56. Filelate 2 55. Filelate 3 54. Filelate 3 106 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 1 58. Filelate 2 57. Filelate 2 56. Filelate 2 55. Filelate 3 54. Filelate 3 107 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 1 58. Filelate 2 57. Filelate 2 56. Filelate 2 55. Filelate 3 54. Filelate 3 108 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 1 58. Filelate 2 57. Filelate 2 56. Filelate 2 55. Filelate 3 54. Filelate 3 109 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 1 58. Filelate 2 57. Filelate 2 56. Filelate 2 55. Filelate 3 54. Filelate 3 110 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 1 58. Filelate 2 57. Filelate 2 56. Filelate 2 55. Filelate 3 54. Filelate 3 111 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 1 58. Filelate 2 57. Filelate 2 56. Filelate 2 55. Filelate 3 54. Filelate 3 112 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 1 58. Filelate 2 57. Filelate 2 56. Filelate 2 55. Filelate 3 54. Filelate 3 113 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 1 58. Filelate 2 57. Filelate 2 56. Filelate 2 55. Filelate 3 54. Filelate 3 114 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 1 58. Filelate 2 57. Filelate 2 56. Filelate 2 55. Filelate 3 54. Filelate 3 115+ 63. Filelate 0 62. Filelate 1 61. Filelate 1 60. Filelate 1 59. Filelate 1 58. Filelate 2 57. Filelate 2 56. Filelate 2 55. Filelate 3 54. Filelate 3 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 30 60. Filelate 2 59. Filelate 7 59. Filelate 2 58. Filelate 8 58. Filelate 4 58. Filelate 0 57. Filelate 6 57. Filelate 3 57. Filelate 0 56. Filelate 7 31 59. Filelate 7 59. Filelate 2 58. Filelate 7 58. Filelate 2 57. Filelate 8 57. Filelate 4 57. Filelate 0 56. Filelate 6 56. Filelate 3 56. Filelate 0 32 59. Filelate 2 58. Filelate 7 58. Filelate 2 57. Filelate 7 57. Filelate 2 56. Filelate 8 56. Filelate 4 56. Filelate 0 55. Filelate 6 55. Filelate 3 33 58. Filelate 8 58. Filelate 2 57. Filelate 7 57. Filelate 2 56. Filelate 7 56. Filelate 2 55. Filelate 8 55. Filelate 4 55. Filelate 0 54. Filelate 7 34 58. Filelate 4 57. Filelate 8 57. Filelate 2 56. Filelate 7 56. Filelate 2 55. Filelate 7 55. Filelate 3 54. Filelate 8 54. Filelate 4 54. Filelate 0 35 58. Filelate 0 57. Filelate 4 56. Filelate 8 56. Filelate 2 55. Filelate 7 55. Filelate 2 54. Filelate 7 54. Filelate 3 53. Filelate 8 53. Filelate 4 36 57. Filelate 6 57. Filelate 0 56. Filelate 4 55. Filelate 8 55. Filelate 3 54. Filelate 7 54. Filelate 2 53. Filelate 7 53. Filelate 3 52. Filelate 8 37 57. Filelate 3 56. Filelate 6 56. Filelate 0 55. Filelate 4 54. Filelate 8 54. Filelate 3 53. Filelate 7 53. Filelate 2 52. Filelate 7 52. Filelate 3 38 57. Filelate 0 56. Filelate 3 55. Filelate 6 55. Filelate 0 54. Filelate 4 53. Filelate 8 53. Filelate 3 52. Filelate 7 52. Filelate 2 51. Filelate 7 39 56. Filelate 7 56. Filelate 0 55. Filelate 3 54. Filelate 7 54. Filelate 0 53. Filelate 4 52. Filelate 8 52. Filelate 3 51. Filelate 7 51. Filelate 2 40 56. Filelate 4 55. Filelate 7 55. Filelate 0 54. Filelate 3 53. Filelate 7 53. Filelate 0 52. Filelate 4 51. Filelate 8 51. Filelate 3 50. Filelate 8 41 56. Filelate 1 55. Filelate 4 54. Filelate 7 54. Filelate 0 53. Filelate 3 52. Filelate 7 52. Filelate 0 51. Filelate 4 50. Filelate 9 50. Filelate 3 42 55. Filelate 9 55. Filelate 2 54. Filelate 4 53. Filelate 7 53. Filelate 0 52. Filelate 3 51. Filelate 7 51. Filelate 1 50. Filelate 4 49. Filelate 9 43 55. Filelate 7 54. Filelate 9 54. Filelate 2 53. Filelate 4 52. Filelate 7 52. Filelate 0 51. Filelate 3 50. Filelate 7 50. Filelate 1 49. Filelate 5 44 55. Filelate 5 54. Filelate 7 53. Filelate 9 53. Filelate 2 52. Filelate 4 51. Filelate 7 51. Filelate 0 50. Filelate 4 49. Filelate 7 49. Filelate 1 45 55. Filelate 3 54. Filelate 5 53. Filelate 7 52. Filelate 9 52. Filelate 2 51. Filelate 5 50. Filelate 7 50. Filelate 0 49. Filelate 4 48. Filelate 7 46 55. Filelate 1 54. Filelate 3 53. Filelate 5 52. Filelate 7 52. Filelate 0 51. Filelate 2 50. Filelate 5 49. Filelate 8 49. Filelate 1 48. Filelate 4 47 55. Filelate 0 54. Filelate 1 53. Filelate 3 52. Filelate 5 51. Filelate 7 51. Filelate 0 50. Filelate 2 49. Filelate 5 48. Filelate 8 48. Filelate 1 48 54. Filelate 8 54. Filelate 0 53. Filelate 2 52. Filelate 3 51. Filelate 5 50. Filelate 8 50. Filelate 0 49. Filelate 2 48. Filelate 5 47. Filelate 8 Appendix C. Filelate (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 49 54. Filelate 7 53. Filelate 8 53. Filelate 0 52. Filelate 2 51. Filelate 4 50. Filelate 6 49. Filelate 8 49. Filelate 0 48. Filelate 2 47. Filelate 5 50 54. Filelate 6 53. Filelate 7 52. Filelate 9 52. Filelate 0 51. Filelate 2 50. Filelate 4 49. Filelate 6 48. Filelate 8 48. Filelate 0 47. Filelate 3 51 54. Filelate 5 53. Filelate 6 52. Filelate 7 51. Filelate 9 51. Filelate 0 50. Filelate 2 49. Filelate 4 48. Filelate 6 47. Filelate 8 47. Filelate 0 52 54. Filelate 4 53. Filelate 5 52. Filelate 6 51. Filelate 7 50. Filelate 9 50. Filelate 0 49. Filelate 2 48. Filelate 4 47. Filelate 6 46. Filelate 8 53 54. Filelate 3 53. Filelate 4 52. Filelate 5 51. Filelate 6 50. Filelate 8 49. Filelate 9 49. Filelate 1 48. Filelate 2 47. Filelate 4 46. Filelate 6 54 54. Filelate 2 53. Filelate 3 52. Filelate 4 51. Filelate 5 50. Filelate 6 49. Filelate 8 48. Filelate 9 48. Filelate 1 47. Filelate 2 46. Filelate 4 55 54. Filelate 1 53. Filelate 2 52. Filelate 3 51. Filelate 4 50. Filelate 5 49. Filelate 7 48. Filelate 8 47. Filelate 9 47. Filelate 1 46. Filelate 3 56 54. Filelate 0 53. Filelate 1 52. Filelate 2 51. Filelate 3 50. Filelate 4 49. Filelate 5 48. Filelate 7 47. Filelate 8 47. Filelate 0 46. Filelate 1 57 54. Filelate 0 53. Filelate 0 52. Filelate 1 51. Filelate 2 50. Filelate 3 49. Filelate 4 48. Filelate 6 47. Filelate 7 46. Filelate 8 46. Filelate 0 58 53. Filelate 9 53. Filelate 0 52. Filelate 1 51. Filelate 2 50. Filelate 3 49. Filelate 4 48. Filelate 5 47. Filelate 6 46. Filelate 7 45. Filelate 8 59 53. Filelate 8 52. Filelate 9 52. Filelate 0 51. Filelate 1 50. Filelate 2 49. Filelate 3 48. Filelate 4 47. Filelate 5 46. Filelate 6 45. Filelate 7 60 53. Filelate 8 52. Filelate 9 51. Filelate 9 51. Filelate 0 50. Filelate 1 49. Filelate 2 48. Filelate 3 47. Filelate 4 46. Filelate 5 45. Filelate 6 61 53. Filelate 8 52. Filelate 8 51. Filelate 9 51. Filelate 0 50. Filelate 0 49. Filelate 1 48. Filelate 2 47. Filelate 3 46. Filelate 4 45. Filelate 5 62 53. Filelate 7 52. Filelate 8 51. Filelate 8 50. Filelate 9 50. Filelate 0 49. Filelate 1 48. Filelate 1 47. Filelate 2 46. Filelate 3 45. Filelate 4 63 53. Filelate 7 52. Filelate 7 51. Filelate 8 50. Filelate 9 49. Filelate 9 49. Filelate 0 48. Filelate 1 47. Filelate 2 46. Filelate 3 45. Filelate 3 64 53. Filelate 6 52. Filelate 7 51. Filelate 8 50. Filelate 8 49. Filelate 9 48. Filelate 9 48. Filelate 0 47. Filelate 1 46. Filelate 2 45. Filelate 3 65 53. Filelate 6 52. Filelate 7 51. Filelate 7 50. Filelate 8 49. Filelate 8 48. Filelate 9 48. Filelate 0 47. Filelate 0 46. Filelate 1 45. Filelate 2 66 53. Filelate 6 52. Filelate 6 51. Filelate 7 50. Filelate 7 49. Filelate 8 48. Filelate 9 47. Filelate 9 47. Filelate 0 46. Filelate 1 45. Filelate 1 67 53. Filelate 6 52. Filelate 6 51. Filelate 7 50. Filelate 7 49. Filelate 8 48. Filelate 8 47. Filelate 9 46. Filelate 9 46. Filelate 0 45. Filelate 1 68 53. Filelate 5 52. Filelate 6 51. Filelate 6 50. Filelate 7 49. Filelate 7 48. Filelate 8 47. Filelate 8 46. Filelate 9 46. Filelate 0 45. Filelate 0 69 53. Filelate 5 52. Filelate 6 51. Filelate 6 50. Filelate 6 49. Filelate 7 48. Filelate 7 47. Filelate 8 46. Filelate 9 45. Filelate 9 45. Filelate 0 70 53. Filelate 5 52. Filelate 5 51. Filelate 6 50. Filelate 6 49. Filelate 7 48. Filelate 7 47. Filelate 8 46. Filelate 8 45. Filelate 9 44. Filelate 9 71 53. Filelate 5 52. Filelate 5 51. Filelate 6 50. Filelate 6 49. Filelate 6 48. Filelate 7 47. Filelate 7 46. Filelate 8 45. Filelate 9 44. Filelate 9 72 53. Filelate 5 52. Filelate 5 51. Filelate 5 50. Filelate 6 49. Filelate 6 48. Filelate 7 47. Filelate 7 46. Filelate 8 45. Filelate 8 44. Filelate 9 73 53. Filelate 4 52. Filelate 5 51. Filelate 5 50. Filelate 6 49. Filelate 6 48. Filelate 6 47. Filelate 7 46. Filelate 7 45. Filelate 8 44. Filelate 8 74 53. Filelate 4 52. Filelate 5 51. Filelate 5 50. Filelate 5 49. Filelate 6 48. Filelate 6 47. Filelate 7 46. Filelate 7 45. Filelate 8 44. Filelate 8 75 53. Filelate 4 52. Filelate 5 51. Filelate 5 50. Filelate 5 49. Filelate 6 48. Filelate 6 47. Filelate 7 46. Filelate 7 45. Filelate 7 44. Filelate 8 76 53. Filelate 4 52. Filelate 4 51. Filelate 5 50. Filelate 5 49. Filelate 6 48. Filelate 6 47. Filelate 6 46. Filelate 7 45. Filelate 7 44. Filelate 8 77 53. Filelate 4 52. Filelate 4 51. Filelate 5 50. Filelate 5 49. Filelate 5 48. Filelate 6 47. Filelate 6 46. Filelate 7 45. Filelate 7 44. Filelate 8 78 53. Filelate 4 52. Filelate 4 51. Filelate 5 50. Filelate 5 49. Filelate 5 48. Filelate 6 47. Filelate 6 46. Filelate 6 45. Filelate 7 44. Filelate 7 79 53. Filelate 4 52. Filelate 4 51. Filelate 5 50. Filelate 5 49. Filelate 5 48. Filelate 6 47. Filelate 6 46. Filelate 6 45. Filelate 7 44. Filelate 7 80 53. Filelate 4 52. Filelate 4 51. Filelate 4 50. Filelate 5 49. Filelate 5 48. Filelate 5 47. Filelate 6 46. Filelate 6 45. Filelate 7 44. Filelate 7 81 53. Filelate 4 52. Filelate 4 51. Filelate 4 50. Filelate 5 49. Filelate 5 48. Filelate 5 47. Filelate 6 46. Filelate 6 45. Filelate 7 44. Filelate 7 82 53. Filelate 4 52. Filelate 4 51. Filelate 4 50. Filelate 5 49. Filelate 5 48. Filelate 5 47. Filelate 6 46. Filelate 6 45. Filelate 6 44. Filelate 7 83 53. Filelate 4 52. Filelate 4 51. Filelate 4 50. Filelate 5 49. Filelate 5 48. Filelate 5 47. Filelate 6 46. Filelate 6 45. Filelate 6 44. Filelate 7 84 53. Filelate 4 52. Filelate 4 51. Filelate 4 50. Filelate 5 49. Filelate 5 48. Filelate 5 47. Filelate 6 46. Filelate 6 45. Filelate 6 44. Filelate 7 85 53. Filelate 3 52. Filelate 4 51. Filelate 4 50. Filelate 4 49. Filelate 5 48. Filelate 5 47. Filelate 5 46. Filelate 6 45. Filelate 6 44. Filelate 7 86 53. Filelate 3 52. Filelate 4 51. Filelate 4 50. Filelate 4 49. Filelate 5 48. Filelate 5 47. Filelate 5 46. Filelate 6 45. Filelate 6 44. Filelate 6 87 53. Filelate 3 52. Filelate 4 51. Filelate 4 50. Filelate 4 49. Filelate 5 48. Filelate 5 47. Filelate 5 46. Filelate 6 45. Filelate 6 44. Filelate 6 88 53. Filelate 3 52. Filelate 4 51. Filelate 4 50. Filelate 4 49. Filelate 5 48. Filelate 5 47. Filelate 5 46. Filelate 6 45. Filelate 6 44. Filelate 6 Appendix C. Filelate (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 89 53. Filelate 3 52. Filelate 4 51. Filelate 4 50. Filelate 4 49. Filelate 5 48. Filelate 5 47. Filelate 5 46. Filelate 6 45. Filelate 6 44. Filelate 6 90 53. Filelate 3 52. Filelate 4 51. Filelate 4 50. Filelate 4 49. Filelate 5 48. Filelate 5 47. Filelate 5 46. Filelate 6 45. Filelate 6 44. Filelate 6 91 53. Filelate 3 52. Filelate 4 51. Filelate 4 50. Filelate 4 49. Filelate 5 48. Filelate 5 47. Filelate 5 46. Filelate 6 45. Filelate 6 44. Filelate 6 92 53. Filelate 3 52. Filelate 4 51. Filelate 4 50. Filelate 4 49. Filelate 5 48. Filelate 5 47. Filelate 5 46. Filelate 6 45. Filelate 6 44. Filelate 6 93 53. Filelate 3 52. Filelate 4 51. Filelate 4 50. Filelate 4 49. Filelate 5 48. Filelate 5 47. Filelate 5 46. Filelate 6 45. Filelate 6 44. Filelate 6 94 53. Filelate 3 52. Filelate 4 51. Filelate 4 50. Filelate 4 49. Filelate 5 48. Filelate 5 47. Filelate 5 46. Filelate 6 45. Filelate 6 44. Filelate 6 95 53. Filelate 3 52. Filelate 4 51. Filelate 4 50. Filelate 4 49. Filelate 5 48. Filelate 5 47. Filelate 5 46. Filelate 5 45. Filelate 6 44. Filelate 6 96 53. Filelate 3 52. Filelate 4 51. Filelate 4 50. Filelate 4 49. Filelate 5 48. Filelate 5 47. Filelate 5 46. Filelate 5 45. Filelate 6 44. Filelate 6 97 53. Filelate 3 52. Filelate 4 51. Filelate 4 50. Filelate 4 49. Filelate 5 48. Filelate 5 47. Filelate 5 46. Filelate 5 45. Filelate 6 44. Filelate 6 98 53. Filelate 3 52. Filelate 4 51. Filelate 4 50. Filelate 4 49. Filelate 5 48. Filelate 5 47. Filelate 5 46. Filelate 5 45. Filelate 6 44. Filelate 6 99 53. Filelate 3 52. Filelate 4 51. Filelate 4 50. Filelate 4 49. Filelate 5 48. Filelate 5 47. Filelate 5 46. Filelate 5 45. Filelate 6 44. Filelate 6 100 53. Filelate 3 52. Filelate 4 51. Filelate 4 50. Filelate 4 49. Filelate 5 48. Filelate 5 47. Filelate 5 46. Filelate 5 45. Filelate 6 44. Filelate 6 101 53. Filelate 3 52. Filelate 4 51. Filelate 4 50. Filelate 4 49. Filelate 5 48. Filelate 5 47. Filelate 5 46. Filelate 5 45. Filelate 6 44. Filelate 6 102 53. Filelate 3 52. Filelate 4 51. Filelate 4 50. Filelate 4 49. Filelate 5 48. Filelate 5 47. Filelate 5 46. Filelate 5 45. Filelate 6 44. Filelate 6 103 53. Filelate 3 52. Filelate 4 51. Filelate 4 50. Filelate 4 49. Filelate 5 48. Filelate 5 47. Filelate 5 46. Filelate 5 45. Filelate 6 44. Filelate 6 104 53. Filelate 3 52. Filelate 4 51. Filelate 4 50. Filelate 4 49. Filelate 5 48. Filelate 5 47. Filelate 5 46. Filelate 5 45. Filelate 6 44. Filelate 6 105 53. Filelate 3 52. Filelate 4 51. Filelate 4 50. Filelate 4 49. Filelate 4 48. Filelate 5 47. Filelate 5 46. Filelate 5 45. Filelate 6 44. Filelate 6 106 53. Filelate 3 52. Filelate 4 51. Filelate 4 50. Filelate 4 49. Filelate 4 48. Filelate 5 47. Filelate 5 46. Filelate 5 45. Filelate 6 44. Filelate 6 107 53. Filelate 3 52. Filelate 4 51. Filelate 4 50. Filelate 4 49. Filelate 4 48. Filelate 5 47. Filelate 5 46. Filelate 5 45. Filelate 6 44. Filelate 6 108 53. Filelate 3 52. Filelate 4 51. Filelate 4 50. Filelate 4 49. Filelate 4 48. Filelate 5 47. Filelate 5 46. Filelate 5 45. Filelate 6 44. Filelate 6 109 53. Filelate 3 52. Filelate 4 51. Filelate 4 50. Filelate 4 49. Filelate 4 48. Filelate 5 47. Filelate 5 46. Filelate 5 45. Filelate 6 44. Filelate 6 110 53. Filelate 3 52. Filelate 4 51. Filelate 4 50. Filelate 4 49. Filelate 4 48. Filelate 5 47. Filelate 5 46. Filelate 5 45. Filelate 6 44. Filelate 6 111 53. Filelate 3 52. Filelate 4 51. Filelate 4 50. Filelate 4 49. Filelate 4 48. Filelate 5 47. Filelate 5 46. Filelate 5 45. Filelate 6 44. Filelate 6 112 53. Filelate 3 52. Filelate 4 51. Filelate 4 50. Filelate 4 49. Filelate 4 48. Filelate 5 47. Filelate 5 46. Filelate 5 45. Filelate 6 44. Filelate 6 113 53. Filelate 3 52. Filelate 4 51. Filelate 4 50. Filelate 4 49. Filelate 4 48. Filelate 5 47. Filelate 5 46. Filelate 5 45. Filelate 6 44. Filelate 6 114 53. Filelate 3 52. Filelate 4 51. Filelate 4 50. Filelate 4 49. Filelate 4 48. Filelate 5 47. Filelate 5 46. Filelate 5 45. Filelate 6 44. Filelate 6 115+ 53. Filelate 3 52. Filelate 4 51. Filelate 4 50. Filelate 4 49. Filelate 4 48. Filelate 5 47. Filelate 5 46. Filelate 5 45. Filelate 6 44. Filelate 6 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 40 50. Filelate 2 49. Filelate 8 49. Filelate 3 48. Filelate 9 48. Filelate 5 48. Filelate 1 47. Filelate 7 47. Filelate 4 47. Filelate 1 46. Filelate 8 41 49. Filelate 8 49. Filelate 3 48. Filelate 8 48. Filelate 3 47. Filelate 9 47. Filelate 5 47. Filelate 1 46. Filelate 7 46. Filelate 4 46. Filelate 1 42 49. Filelate 3 48. Filelate 8 48. Filelate 3 47. Filelate 8 47. Filelate 3 46. Filelate 9 46. Filelate 5 46. Filelate 1 45. Filelate 8 45. Filelate 4 43 48. Filelate 9 48. Filelate 3 47. Filelate 8 47. Filelate 3 46. Filelate 8 46. Filelate 3 45. Filelate 9 45. Filelate 5 45. Filelate 1 44. Filelate 8 44 48. Filelate 5 47. Filelate 9 47. Filelate 3 46. Filelate 8 46. Filelate 3 45. Filelate 8 45. Filelate 4 44. Filelate 9 44. Filelate 5 44. Filelate 2 45 48. Filelate 1 47. Filelate 5 46. Filelate 9 46. Filelate 3 45. Filelate 8 45. Filelate 3 44. Filelate 8 44. Filelate 4 44. Filelate 0 43. Filelate 6 46 47. Filelate 7 47. Filelate 1 46. Filelate 5 45. Filelate 9 45. Filelate 4 44. Filelate 8 44. Filelate 3 43. Filelate 9 43. Filelate 4 43. Filelate 0 47 47. Filelate 4 46. Filelate 7 46. Filelate 1 45. Filelate 5 44. Filelate 9 44. Filelate 4 43. Filelate 9 43. Filelate 4 42. Filelate 9 42. Filelate 4 Appendix C. Filelate (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 48 47. Filelate 1 46. Filelate 4 45. Filelate 8 45. Filelate 1 44. Filelate 5 44. Filelate 0 43. Filelate 4 42. Filelate 9 42. Filelate 4 41. Filelate 9 49 46. Filelate 8 46. Filelate 1 45. Filelate 4 44. Filelate 8 44. Filelate 2 43. Filelate 6 43. Filelate 0 42. Filelate 4 41. Filelate 9 41. Filelate 4 50 46. Filelate 5 45. Filelate 8 45. Filelate 1 44. Filelate 4 43. Filelate 8 43. Filelate 2 42. Filelate 6 42. Filelate 0 41. Filelate 5 40. Filelate 9 51 46. Filelate 3 45. Filelate 5 44. Filelate 8 44. Filelate 1 43. Filelate 5 42. Filelate 8 42. Filelate 2 41. Filelate 6 41. Filelate 0 40. Filelate 5 52 46. Filelate 0 45. Filelate 3 44. Filelate 6 43. Filelate 8 43. Filelate 2 42. Filelate 5 41. Filelate 8 41. Filelate 2 40. Filelate 6 40. Filelate 1 53 45. Filelate 8 45. Filelate 1 44. Filelate 3 43. Filelate 6 42. Filelate 9 42. Filelate 2 41. Filelate 5 40. Filelate 9 40. Filelate 3 39. Filelate 7 54 45. Filelate 6 44. Filelate 8 44. Filelate 1 43. Filelate 3 42. Filelate 6 41. Filelate 9 41. Filelate 2 40. Filelate 5 39. Filelate 9 39. Filelate 3 55 45. Filelate 5 44. Filelate 7 43. Filelate 9 43. Filelate 1 42. Filelate 4 41. Filelate 6 40. Filelate 9 40. Filelate 2 39. Filelate 6 38. Filelate 9 56 45. Filelate 3 44. Filelate 5 43. Filelate 7 42. Filelate 9 42. Filelate 1 41. Filelate 4 40. Filelate 7 40. Filelate 0 39. Filelate 3 38. Filelate 6 57 45. Filelate 1 44. Filelate 3 43. Filelate 5 42. Filelate 7 41. Filelate 9 41. Filelate 2 40. Filelate 4 39. Filelate 7 39. Filelate 0 38. Filelate 3 58 45. Filelate 0 44. Filelate 2 43. Filelate 3 42. Filelate 5 41. Filelate 7 40. Filelate 9 40. Filelate 2 39. Filelate 4 38. Filelate 7 38. Filelate 0 59 44. Filelate 9 44. Filelate 0 43. Filelate 2 42. Filelate 4 41. Filelate 5 40. Filelate 7 40. Filelate 0 39. Filelate 2 38. Filelate 5 37. Filelate 8 60 44. Filelate 7 43. Filelate 9 43. Filelate 0 42. Filelate 2 41. Filelate 4 40. Filelate 6 39. Filelate 8 39. Filelate 0 38. Filelate 2 37. Filelate 5 61 44. Filelate 6 43. Filelate 8 42. Filelate 9 42. Filelate 1 41. Filelate 2 40. Filelate 4 39. Filelate 6 38. Filelate 8 38. Filelate 0 37. Filelate 3 62 44. Filelate 5 43. Filelate 7 42. Filelate 8 41. Filelate 9 41. Filelate 1 40. Filelate 3 39. Filelate 4 38. Filelate 6 37. Filelate 8 37. Filelate 1 63 44. Filelate 5 43. Filelate 6 42. Filelate 7 41. Filelate 8 41. Filelate 0 40. Filelate 1 39. Filelate 3 38. Filelate 5 37. Filelate 7 36. Filelate 9 64 44. Filelate 4 43. Filelate 5 42. Filelate 6 41. Filelate 7 40. Filelate 8 40. Filelate 0 39. Filelate 2 38. Filelate 3 37. Filelate 5 36. Filelate 7 65 44. Filelate 3 43. Filelate 4 42. Filelate 5 41. Filelate 6 40. Filelate 7 39. Filelate 9 39. Filelate 0 38. Filelate 2 37. Filelate 4 36. Filelate 6 66 44. Filelate 2 43. Filelate 3 42. Filelate 4 41. Filelate 5 40. Filelate 6 39. Filelate 8 38. Filelate 9 38. Filelate 1 37. Filelate 2 36. Filelate 4 67 44. Filelate 2 43. Filelate 3 42. Filelate 3 41. Filelate 4 40. Filelate 6 39. Filelate 7 38. Filelate 8 38. Filelate 0 37. Filelate 1 36. Filelate 3 68 44. Filelate 1 43. Filelate 2 42. Filelate 3 41. Filelate 4 40. Filelate 5 39. Filelate 6 38. Filelate 7 37. Filelate 9 37. Filelate 0 36. Filelate 2 69 44. Filelate 1 43. Filelate 1 42. Filelate 2 41. Filelate 3 40. Filelate 4 39. Filelate 5 38. Filelate 6 37. Filelate 8 36. Filelate 9 36. Filelate 0 70 44. Filelate 0 43. Filelate 1 42. Filelate 2 41. Filelate 3 40. Filelate 3 39. Filelate 4 38. Filelate 6 37. Filelate 7 36. Filelate 8 35. Filelate 9 71 44. Filelate 0 43. Filelate 0 42. Filelate 1 41. Filelate 2 40. Filelate 3 39. Filelate 4 38. Filelate 5 37. Filelate 6 36. Filelate 7 35. Filelate 9 72 43. Filelate 9 43. Filelate 0 42. Filelate 1 41. Filelate 1 40. Filelate 2 39. Filelate 3 38. Filelate 4 37. Filelate 5 36. Filelate 6 35. Filelate 8 73 43. Filelate 9 43. Filelate 0 42. Filelate 0 41. Filelate 1 40. Filelate 2 39. Filelate 3 38. Filelate 4 37. Filelate 5 36. Filelate 6 35. Filelate 7 74 43. Filelate 9 42. Filelate 9 42. Filelate 0 41. Filelate 1 40. Filelate 1 39. Filelate 2 38. Filelate 3 37. Filelate 4 36. Filelate 5 35. Filelate 6 75 43. Filelate 8 42. Filelate 9 42. Filelate 0 41. Filelate 0 40. Filelate 1 39. Filelate 2 38. Filelate 3 37. Filelate 4 36. Filelate 5 35. Filelate 6 76 43. Filelate 8 42. Filelate 9 41. Filelate 9 41. Filelate 0 40. Filelate 1 39. Filelate 1 38. Filelate 2 37. Filelate 3 36. Filelate 4 35. Filelate 5 77 43. Filelate 8 42. Filelate 9 41. Filelate 9 41. Filelate 0 40. Filelate 0 39. Filelate 1 38. Filelate 2 37. Filelate 3 36. Filelate 4 35. Filelate 5 78 43. Filelate 8 42. Filelate 8 41. Filelate 9 40. Filelate 9 40. Filelate 0 39. Filelate 1 38. Filelate 2 37. Filelate 2 36. Filelate 3 35. Filelate 4 79 43. Filelate 8 42. Filelate 8 41. Filelate 9 40. Filelate 9 40. Filelate 0 39. Filelate 1 38. Filelate 1 37. Filelate 2 36. Filelate 3 35. Filelate 4 80 43. Filelate 7 42. Filelate 8 41. Filelate 8 40. Filelate 9 40. Filelate 0 39. Filelate 0 38. Filelate 1 37. Filelate 2 36. Filelate 3 35. Filelate 4 81 43. Filelate 7 42. Filelate 8 41. Filelate 8 40. Filelate 9 39. Filelate 9 39. Filelate 0 38. Filelate 1 37. Filelate 2 36. Filelate 2 35. Filelate 3 82 43. Filelate 7 42. Filelate 8 41. Filelate 8 40. Filelate 9 39. Filelate 9 39. Filelate 0 38. Filelate 1 37. Filelate 1 36. Filelate 2 35. Filelate 3 83 43. Filelate 7 42. Filelate 8 41. Filelate 8 40. Filelate 9 39. Filelate 9 39. Filelate 0 38. Filelate 0 37. Filelate 1 36. Filelate 2 35. Filelate 3 84 43. Filelate 7 42. Filelate 7 41. Filelate 8 40. Filelate 8 39. Filelate 9 39. Filelate 0 38. Filelate 0 37. Filelate 1 36. Filelate 2 35. Filelate 3 85 43. Filelate 7 42. Filelate 7 41. Filelate 8 40. Filelate 8 39. Filelate 9 38. Filelate 9 38. Filelate 0 37. Filelate 1 36. Filelate 2 35. Filelate 2 86 43. Filelate 7 42. Filelate 7 41. Filelate 8 40. Filelate 8 39. Filelate 9 38. Filelate 9 38. Filelate 0 37. Filelate 1 36. Filelate 1 35. Filelate 2 87 43. Filelate 7 42. Filelate 7 41. Filelate 8 40. Filelate 8 39. Filelate 9 38. Filelate 9 38. Filelate 0 37. Filelate 0 36. Filelate 1 35. Filelate 2 Appendix C. Filelate (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 88 43. Filelate 7 42. Filelate 7 41. Filelate 8 40. Filelate 8 39. Filelate 9 38. Filelate 9 38. Filelate 0 37. Filelate 0 36. Filelate 1 35. Filelate 2 89 43. Filelate 7 42. Filelate 7 41. Filelate 7 40. Filelate 8 39. Filelate 8 38. Filelate 9 38. Filelate 0 37. Filelate 0 36. Filelate 1 35. Filelate 2 90 43. Filelate 7 42. Filelate 7 41. Filelate 7 40. Filelate 8 39. Filelate 8 38. Filelate 9 38. Filelate 0 37. Filelate 0 36. Filelate 1 35. Filelate 2 91 43. Filelate 7 42. Filelate 7 41. Filelate 7 40. Filelate 8 39. Filelate 8 38. Filelate 9 37. Filelate 9 37. Filelate 0 36. Filelate 1 35. Filelate 2 92 43. Filelate 7 42. Filelate 7 41. Filelate 7 40. Filelate 8 39. Filelate 8 38. Filelate 9 37. Filelate 9 37. Filelate 0 36. Filelate 1 35. Filelate 1 93 43. Filelate 7 42. Filelate 7 41. Filelate 7 40. Filelate 8 39. Filelate 8 38. Filelate 9 37. Filelate 9 37. Filelate 0 36. Filelate 1 35. Filelate 1 94 43. Filelate 7 42. Filelate 7 41. Filelate 7 40. Filelate 8 39. Filelate 8 38. Filelate 9 37. Filelate 9 37. Filelate 0 36. Filelate 1 35. Filelate 1 95 43. Filelate 6 42. Filelate 7 41. Filelate 7 40. Filelate 8 39. Filelate 8 38. Filelate 9 37. Filelate 9 37. Filelate 0 36. Filelate 1 35. Filelate 1 96 43. Filelate 6 42. Filelate 7 41. Filelate 7 40. Filelate 8 39. Filelate 8 38. Filelate 9 37. Filelate 9 37. Filelate 0 36. Filelate 1 35. Filelate 1 97 43. Filelate 6 42. Filelate 7 41. Filelate 7 40. Filelate 8 39. Filelate 8 38. Filelate 9 37. Filelate 9 37. Filelate 0 36. Filelate 1 35. Filelate 1 98 43. Filelate 6 42. Filelate 7 41. Filelate 7 40. Filelate 8 39. Filelate 8 38. Filelate 9 37. Filelate 9 37. Filelate 0 36. Filelate 0 35. Filelate 1 99 43. Filelate 6 42. Filelate 7 41. Filelate 7 40. Filelate 8 39. Filelate 8 38. Filelate 9 37. Filelate 9 37. Filelate 0 36. Filelate 0 35. Filelate 1 100 43. Filelate 6 42. Filelate 7 41. Filelate 7 40. Filelate 8 39. Filelate 8 38. Filelate 9 37. Filelate 9 37. Filelate 0 36. Filelate 0 35. Filelate 1 101 43. Filelate 6 42. Filelate 7 41. Filelate 7 40. Filelate 8 39. Filelate 8 38. Filelate 9 37. Filelate 9 37. Filelate 0 36. Filelate 0 35. Filelate 1 102 43. Filelate 6 42. Filelate 7 41. Filelate 7 40. Filelate 8 39. Filelate 8 38. Filelate 9 37. Filelate 9 37. Filelate 0 36. Filelate 0 35. Filelate 1 103 43. Filelate 6 42. Filelate 7 41. Filelate 7 40. Filelate 8 39. Filelate 8 38. Filelate 9 37. Filelate 9 37. Filelate 0 36. Filelate 0 35. Filelate 1 104 43. Filelate 6 42. Filelate 7 41. Filelate 7 40. Filelate 8 39. Filelate 8 38. Filelate 8 37. Filelate 9 37. Filelate 0 36. Filelate 0 35. Filelate 1 105 43. Filelate 6 42. Filelate 7 41. Filelate 7 40. Filelate 8 39. Filelate 8 38. Filelate 8 37. Filelate 9 37. Filelate 0 36. Filelate 0 35. Filelate 1 106 43. Filelate 6 42. Filelate 7 41. Filelate 7 40. Filelate 8 39. Filelate 8 38. Filelate 8 37. Filelate 9 37. Filelate 0 36. Filelate 0 35. Filelate 1 107 43. Filelate 6 42. Filelate 7 41. Filelate 7 40. Filelate 8 39. Filelate 8 38. Filelate 8 37. Filelate 9 37. Filelate 0 36. Filelate 0 35. Filelate 1 108 43. Filelate 6 42. Filelate 7 41. Filelate 7 40. Filelate 8 39. Filelate 8 38. Filelate 8 37. Filelate 9 37. Filelate 0 36. Filelate 0 35. Filelate 1 109 43. Filelate 6 42. Filelate 7 41. Filelate 7 40. Filelate 7 39. Filelate 8 38. Filelate 8 37. Filelate 9 37. Filelate 0 36. Filelate 0 35. Filelate 1 110 43. Filelate 6 42. Filelate 7 41. Filelate 7 40. Filelate 7 39. Filelate 8 38. Filelate 8 37. Filelate 9 37. Filelate 0 36. Filelate 0 35. Filelate 1 111 43. Filelate 6 42. Filelate 7 41. Filelate 7 40. Filelate 7 39. Filelate 8 38. Filelate 8 37. Filelate 9 37. Filelate 0 36. Filelate 0 35. Filelate 1 112 43. Filelate 6 42. Filelate 7 41. Filelate 7 40. Filelate 7 39. Filelate 8 38. Filelate 8 37. Filelate 9 37. Filelate 0 36. Filelate 0 35. Filelate 1 113 43. Filelate 6 42. Filelate 7 41. Filelate 7 40. Filelate 7 39. Filelate 8 38. Filelate 8 37. Filelate 9 37. Filelate 0 36. Filelate 0 35. Filelate 1 114 43. Filelate 6 42. Filelate 7 41. Filelate 7 40. Filelate 7 39. Filelate 8 38. Filelate 8 37. Filelate 9 37. Filelate 0 36. Filelate 0 35. Filelate 1 115+ 43. Filelate 6 42. Filelate 7 41. Filelate 7 40. Filelate 7 39. Filelate 8 38. Filelate 8 37. Filelate 9 37. Filelate 0 36. Filelate 0 35. Filelate 1 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 50 40. Filelate 4 40. Filelate 0 39. Filelate 5 39. Filelate 1 38. Filelate 7 38. Filelate 3 38. Filelate 0 37. Filelate 6 37. Filelate 3 37. Filelate 1 51 40. Filelate 0 39. Filelate 5 39. Filelate 0 38. Filelate 5 38. Filelate 1 37. Filelate 7 37. Filelate 4 37. Filelate 0 36. Filelate 7 36. Filelate 4 52 39. Filelate 5 39. Filelate 0 38. Filelate 5 38. Filelate 0 37. Filelate 6 37. Filelate 2 36. Filelate 8 36. Filelate 4 36. Filelate 0 35. Filelate 7 53 39. Filelate 1 38. Filelate 5 38. Filelate 0 37. Filelate 5 37. Filelate 1 36. Filelate 6 36. Filelate 2 35. Filelate 8 35. Filelate 4 35. Filelate 1 54 38. Filelate 7 38. Filelate 1 37. Filelate 6 37. Filelate 1 36. Filelate 6 36. Filelate 1 35. Filelate 7 35. Filelate 2 34. Filelate 8 34. Filelate 5 55 38. Filelate 3 37. Filelate 7 37. Filelate 2 36. Filelate 6 36. Filelate 1 35. Filelate 6 35. Filelate 1 34. Filelate 7 34. Filelate 3 33. Filelate 9 56 38. Filelate 0 37. Filelate 4 36. Filelate 8 36. Filelate 2 35. Filelate 7 35. Filelate 1 34. Filelate 7 34. Filelate 2 33. Filelate 7 33. Filelate 3 Appendix C. Filelate (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 57 37. Filelate 6 37. Filelate 0 36. Filelate 4 35. Filelate 8 35. Filelate 2 34. Filelate 7 34. Filelate 2 33. Filelate 7 33. Filelate 2 32. Filelate 8 58 37. Filelate 3 36. Filelate 7 36. Filelate 0 35. Filelate 4 34. Filelate 8 34. Filelate 3 33. Filelate 7 33. Filelate 2 32. Filelate 8 32. Filelate 3 59 37. Filelate 1 36. Filelate 4 35. Filelate 7 35. Filelate 1 34. Filelate 5 33. Filelate 9 33. Filelate 3 32. Filelate 8 32. Filelate 3 31. Filelate 8 60 36. Filelate 8 36. Filelate 1 35. Filelate 4 34. Filelate 8 34. Filelate 1 33. Filelate 5 32. Filelate 9 32. Filelate 4 31. Filelate 9 31. Filelate 3 61 36. Filelate 6 35. Filelate 8 35. Filelate 1 34. Filelate 5 33. Filelate 8 33. Filelate 2 32. Filelate 6 32. Filelate 0 31. Filelate 4 30. Filelate 9 62 36. Filelate 3 35. Filelate 6 34. Filelate 9 34. Filelate 2 33. Filelate 5 32. Filelate 9 32. Filelate 2 31. Filelate 6 31. Filelate 1 30. Filelate 5 63 36. Filelate 1 35. Filelate 4 34. Filelate 6 33. Filelate 9 33. Filelate 2 32. Filelate 6 31. Filelate 9 31. Filelate 3 30. Filelate 7 30. Filelate 1 64 35. Filelate 9 35. Filelate 2 34. Filelate 4 33. Filelate 7 33. Filelate 0 32. Filelate 3 31. Filelate 6 31. Filelate 0 30. Filelate 4 29. Filelate 8 65 35. Filelate 8 35. Filelate 0 34. Filelate 2 33. Filelate 5 32. Filelate 7 32. Filelate 0 31. Filelate 4 30. Filelate 7 30. Filelate 0 29. Filelate 4 66 35. Filelate 6 34. Filelate 8 34. Filelate 0 33. Filelate 3 32. Filelate 5 31. Filelate 8 31. Filelate 1 30. Filelate 4 29. Filelate 8 29. Filelate 1 67 35. Filelate 5 34. Filelate 7 33. Filelate 9 33. Filelate 1 32. Filelate 3 31. Filelate 6 30. Filelate 9 30. Filelate 2 29. Filelate 5 28. Filelate 8 68 35. Filelate 3 34. Filelate 5 33. Filelate 7 32. Filelate 9 32. Filelate 1 31. Filelate 4 30. Filelate 7 29. Filelate 9 29. Filelate 2 28. Filelate 6 69 35. Filelate 2 34. Filelate 4 33. Filelate 6 32. Filelate 8 32. Filelate 0 31. Filelate 2 30. Filelate 5 29. Filelate 7 29. Filelate 0 28. Filelate 3 70 35. Filelate 1 34. Filelate 3 33. Filelate 4 32. Filelate 6 31. Filelate 8 31. Filelate 1 30. Filelate 3 29. Filelate 5 28. Filelate 8 28. Filelate 1 71 35. Filelate 0 34. Filelate 2 33. Filelate 3 32. Filelate 5 31. Filelate 7 30. Filelate 9 30. Filelate 1 29. Filelate 4 28. Filelate 6 27. Filelate 9 72 34. Filelate 9 34. Filelate 1 33. Filelate 2 32. Filelate 4 31. Filelate 6 30. Filelate 8 30. Filelate 0 29. Filelate 2 28. Filelate 4 27. Filelate 7 73 34. Filelate 8 34. Filelate 0 33. Filelate 1 32. Filelate 3 31. Filelate 5 30. Filelate 6 29. Filelate 8 29. Filelate 1 28. Filelate 3 27. Filelate 5 74 34. Filelate 8 33. Filelate 9 33. Filelate 0 32. Filelate 2 31. Filelate 4 30. Filelate 5 29. Filelate 7 28. Filelate 9 28. Filelate 1 27. Filelate 4 75 34. Filelate 7 33. Filelate 8 33. Filelate 0 32. Filelate 1 31. Filelate 3 30. Filelate 4 29. Filelate 6 28. Filelate 8 28. Filelate 0 27. Filelate 2 76 34. Filelate 6 33. Filelate 8 32. Filelate 9 32. Filelate 0 31. Filelate 2 30. Filelate 3 29. Filelate 5 28. Filelate 7 27. Filelate 9 27. Filelate 1 77 34. Filelate 6 33. Filelate 7 32. Filelate 8 32. Filelate 0 31. Filelate 1 30. Filelate 3 29. Filelate 4 28. Filelate 6 27. Filelate 8 27. Filelate 0 78 34. Filelate 5 33. Filelate 6 32. Filelate 8 31. Filelate 9 31. Filelate 0 30. Filelate 2 29. Filelate 3 28. Filelate 5 27. Filelate 7 26. Filelate 9 79 34. Filelate 5 33. Filelate 6 32. Filelate 7 31. Filelate 8 31. Filelate 0 30. Filelate 1 29. Filelate 3 28. Filelate 4 27. Filelate 6 26. Filelate 8 80 34. Filelate 5 33. Filelate 6 32. Filelate 7 31. Filelate 8 30. Filelate 9 30. Filelate 1 29. Filelate 2 28. Filelate 4 27. Filelate 5 26. Filelate 7 81 34. Filelate 4 33. Filelate 5 32. Filelate 6 31. Filelate 8 30. Filelate 9 30. Filelate 0 29. Filelate 2 28. Filelate 3 27. Filelate 5 26. Filelate 6 82 34. Filelate 4 33. Filelate 5 32. Filelate 6 31. Filelate 7 30. Filelate 8 30. Filelate 0 29. Filelate 1 28. Filelate 3 27. Filelate 4 26. Filelate 6 83 34. Filelate 4 33. Filelate 5 32. Filelate 6 31. Filelate 7 30. Filelate 8 29. Filelate 9 29. Filelate 1 28. Filelate 2 27. Filelate 4 26. Filelate 5 84 34. Filelate 3 33. Filelate 4 32. Filelate 5 31. Filelate 7 30. Filelate 8 29. Filelate 9 29. Filelate 0 28. Filelate 2 27. Filelate 3 26. Filelate 5 85 34. Filelate 3 33. Filelate 4 32. Filelate 5 31. Filelate 6 30. Filelate 7 29. Filelate 9 29. Filelate 0 28. Filelate 1 27. Filelate 3 26. Filelate 4 86 34. Filelate 3 33. Filelate 4 32. Filelate 5 31. Filelate 6 30. Filelate 7 29. Filelate 8 29. Filelate 0 28. Filelate 1 27. Filelate 2 26. Filelate 4 87 34. Filelate 3 33. Filelate 4 32. Filelate 5 31. Filelate 6 30. Filelate 7 29. Filelate 8 28. Filelate 9 28. Filelate 1 27. Filelate 2 26. Filelate 4 88 34. Filelate 3 33. Filelate 4 32. Filelate 5 31. Filelate 6 30. Filelate 7 29. Filelate 8 28. Filelate 9 28. Filelate 0 27. Filelate 2 26. Filelate 3 89 34. Filelate 3 33. Filelate 3 32. Filelate 4 31. Filelate 5 30. Filelate 7 29. Filelate 8 28. Filelate 9 28. Filelate 0 27. Filelate 2 26. Filelate 3 90 34. Filelate 2 33. Filelate 3 32. Filelate 4 31. Filelate 5 30. Filelate 6 29. Filelate 8 28. Filelate 9 28. Filelate 0 27. Filelate 1 26. Filelate 3 91 34. Filelate 2 33. Filelate 3 32. Filelate 4 31. Filelate 5 30. Filelate 6 29. Filelate 7 28. Filelate 9 28. Filelate 0 27. Filelate 1 26. Filelate 3 92 34. Filelate 2 33. Filelate 3 32. Filelate 4 31. Filelate 5 30. Filelate 6 29. Filelate 7 28. Filelate 8 28. Filelate 0 27. Filelate 1 26. Filelate 2 93 34. Filelate 2 33. Filelate 3 32. Filelate 4 31. Filelate 5 30. Filelate 6 29. Filelate 7 28. Filelate 8 28. Filelate 0 27. Filelate 1 26. Filelate 2 94 34. Filelate 2 33. Filelate 3 32. Filelate 4 31. Filelate 5 30. Filelate 6 29. Filelate 7 28. Filelate 8 27. Filelate 9 27. Filelate 1 26. Filelate 2 95 34. Filelate 2 33. Filelate 3 32. Filelate 4 31. Filelate 5 30. Filelate 6 29. Filelate 7 28. Filelate 8 27. Filelate 9 27. Filelate 1 26. Filelate 2 96 34. Filelate 2 33. Filelate 3 32. Filelate 4 31. Filelate 5 30. Filelate 6 29. Filelate 7 28. Filelate 8 27. Filelate 9 27. Filelate 0 26. Filelate 2 Appendix C. Filelate (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 97 34. Filelate 2 33. Filelate 3 32. Filelate 4 31. Filelate 5 30. Filelate 6 29. Filelate 7 28. Filelate 8 27. Filelate 9 27. Filelate 0 26. Filelate 2 98 34. Filelate 2 33. Filelate 3 32. Filelate 4 31. Filelate 5 30. Filelate 6 29. Filelate 7 28. Filelate 8 27. Filelate 9 27. Filelate 0 26. Filelate 2 99 34. Filelate 2 33. Filelate 3 32. Filelate 4 31. Filelate 5 30. Filelate 6 29. Filelate 7 28. Filelate 8 27. Filelate 9 27. Filelate 0 26. Filelate 2 100 34. Filelate 2 33. Filelate 3 32. Filelate 4 31. Filelate 5 30. Filelate 6 29. Filelate 7 28. Filelate 8 27. Filelate 9 27. Filelate 0 26. Filelate 1 101 34. Filelate 2 33. Filelate 3 32. Filelate 4 31. Filelate 5 30. Filelate 6 29. Filelate 7 28. Filelate 8 27. Filelate 9 27. Filelate 0 26. Filelate 1 102 34. Filelate 2 33. Filelate 3 32. Filelate 4 31. Filelate 4 30. Filelate 5 29. Filelate 7 28. Filelate 8 27. Filelate 9 27. Filelate 0 26. Filelate 1 103 34. Filelate 2 33. Filelate 3 32. Filelate 4 31. Filelate 4 30. Filelate 5 29. Filelate 7 28. Filelate 8 27. Filelate 9 27. Filelate 0 26. Filelate 1 104 34. Filelate 2 33. Filelate 3 32. Filelate 4 31. Filelate 4 30. Filelate 5 29. Filelate 6 28. Filelate 8 27. Filelate 9 27. Filelate 0 26. Filelate 1 105 34. Filelate 2 33. Filelate 3 32. Filelate 3 31. Filelate 4 30. Filelate 5 29. Filelate 6 28. Filelate 8 27. Filelate 9 27. Filelate 0 26. Filelate 1 106 34. Filelate 2 33. Filelate 3 32. Filelate 3 31. Filelate 4 30. Filelate 5 29. Filelate 6 28. Filelate 8 27. Filelate 9 27. Filelate 0 26. Filelate 1 107 34. Filelate 2 33. Filelate 3 32. Filelate 3 31. Filelate 4 30. Filelate 5 29. Filelate 6 28. Filelate 8 27. Filelate 9 27. Filelate 0 26. Filelate 1 108 34. Filelate 2 33. Filelate 3 32. Filelate 3 31. Filelate 4 30. Filelate 5 29. Filelate 6 28. Filelate 8 27. Filelate 9 27. Filelate 0 26. Filelate 1 109 34. Filelate 2 33. Filelate 3 32. Filelate 3 31. Filelate 4 30. Filelate 5 29. Filelate 6 28. Filelate 7 27. Filelate 9 27. Filelate 0 26. Filelate 1 110 34. Filelate 2 33. Filelate 3 32. Filelate 3 31. Filelate 4 30. Filelate 5 29. Filelate 6 28. Filelate 7 27. Filelate 9 27. Filelate 0 26. Filelate 1 111 34. Filelate 2 33. Filelate 3 32. Filelate 3 31. Filelate 4 30. Filelate 5 29. Filelate 6 28. Filelate 7 27. Filelate 9 27. Filelate 0 26. Filelate 1 112 34. Filelate 2 33. Filelate 3 32. Filelate 3 31. Filelate 4 30. Filelate 5 29. Filelate 6 28. Filelate 7 27. Filelate 9 27. Filelate 0 26. Filelate 1 113 34. Filelate 2 33. Filelate 3 32. Filelate 3 31. Filelate 4 30. Filelate 5 29. Filelate 6 28. Filelate 7 27. Filelate 9 27. Filelate 0 26. Filelate 1 114 34. Filelate 2 33. Filelate 3 32. Filelate 3 31. Filelate 4 30. Filelate 5 29. Filelate 6 28. Filelate 7 27. Filelate 9 27. Filelate 0 26. Filelate 1 115+ 34. Filelate 2 33. Filelate 3 32. Filelate 3 31. Filelate 4 30. Filelate 5 29. Filelate 6 28. Filelate 7 27. Filelate 9 27. Filelate 0 26. Filelate 1 Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 60 61 62 63 64 65 66 67 68 69 60 30. Filelate 9 30. Filelate 4 30. Filelate 0 29. Filelate 6 29. Filelate 2 28. Filelate 8 28. Filelate 5 28. Filelate 2 27. Filelate 9 27. Filelate 6 61 30. Filelate 4 29. Filelate 9 29. Filelate 5 29. Filelate 0 28. Filelate 6 28. Filelate 3 27. Filelate 9 27. Filelate 6 27. Filelate 3 27. Filelate 0 62 30. Filelate 0 29. Filelate 5 29. Filelate 0 28. Filelate 5 28. Filelate 1 27. Filelate 7 27. Filelate 3 27. Filelate 0 26. Filelate 7 26. Filelate 4 63 29. Filelate 6 29. Filelate 0 28. Filelate 5 28. Filelate 1 27. Filelate 6 27. Filelate 2 26. Filelate 8 26. Filelate 4 26. Filelate 1 25. Filelate 7 64 29. Filelate 2 28. Filelate 6 28. Filelate 1 27. Filelate 6 27. Filelate 1 26. Filelate 7 26. Filelate 3 25. Filelate 9 25. Filelate 5 25. Filelate 2 65 28. Filelate 8 28. Filelate 3 27. Filelate 7 27. Filelate 2 26. Filelate 7 26. Filelate 2 25. Filelate 8 25. Filelate 4 25. Filelate 0 24. Filelate 6 66 28. Filelate 5 27. Filelate 9 27. Filelate 3 26. Filelate 8 26. Filelate 3 25. Filelate 8 25. Filelate 3 24. Filelate 9 24. Filelate 5 24. Filelate 1 67 28. Filelate 2 27. Filelate 6 27. Filelate 0 26. Filelate 4 25. Filelate 9 25. Filelate 4 24. Filelate 9 24. Filelate 4 24. Filelate 0 23. Filelate 6 68 27. Filelate 9 27. Filelate 3 26. Filelate 7 26. Filelate 1 25. Filelate 5 25. Filelate 0 24. Filelate 5 24. Filelate 0 23. Filelate 5 23. Filelate 1 69 27. Filelate 6 27. Filelate 0 26. Filelate 4 25. Filelate 7 25. Filelate 2 24. Filelate 6 24. Filelate 1 23. Filelate 6 23. Filelate 1 22. Filelate 6 70 27. Filelate 4 26. Filelate 7 26. Filelate 1 25. Filelate 4 24. Filelate 8 24. Filelate 3 23. Filelate 7 23. Filelate 2 22. Filelate 7 22. Filelate 2 71 27. Filelate 2 26. Filelate 5 25. Filelate 8 25. Filelate 2 24. Filelate 5 23. Filelate 9 23. Filelate 4 22. Filelate 8 22. Filelate 3 21. Filelate 8 72 27. Filelate 0 26. Filelate 3 25. Filelate 6 24. Filelate 9 24. Filelate 3 23. Filelate 7 23. Filelate 1 22. Filelate 5 22. Filelate 0 21. Filelate 4 73 26. Filelate 8 26. Filelate 1 25. Filelate 4 24. Filelate 7 24. Filelate 0 23. Filelate 4 22. Filelate 8 22. Filelate 2 21. Filelate 6 21. Filelate 1 74 26. Filelate 6 25. Filelate 9 25. Filelate 2 24. Filelate 5 23. Filelate 8 23. Filelate 1 22. Filelate 5 21. Filelate 9 21. Filelate 3 20. Filelate 8 75 26. Filelate 5 25. Filelate 7 25. Filelate 0 24. Filelate 3 23. Filelate 6 22. Filelate 9 22. Filelate 3 21. Filelate 6 21. Filelate 0 20. Filelate 5 Appendix C. Filelate (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 60 61 62 63 64 65 66 67 68 69 76 26. Filelate 3 25. Filelate 6 24. Filelate 8 24. Filelate 1 23. Filelate 4 22. Filelate 7 22. Filelate 0 21. Filelate 4 20. Filelate 8 20. Filelate 2 77 26. Filelate 2 25. Filelate 4 24. Filelate 7 23. Filelate 9 23. Filelate 2 22. Filelate 5 21. Filelate 8 21. Filelate 2 20. Filelate 6 19. Filelate 9 78 26. Filelate 1 25. Filelate 3 24. Filelate 6 23. Filelate 8 23. Filelate 1 22. Filelate 4 21. Filelate 7 21. Filelate 0 20. Filelate 3 19. Filelate 7 79 26. Filelate 0 25. Filelate 2 24. Filelate 4 23. Filelate 7 22. Filelate 9 22. Filelate 2 21. Filelate 5 20. Filelate 8 20. Filelate 1 19. Filelate 5 80 25. Filelate 9 25. Filelate 1 24. Filelate 3 23. Filelate 6 22. Filelate 8 22. Filelate 1 21. Filelate 3 20. Filelate 6 20. Filelate 0 19. Filelate 3 81 25. Filelate 8 25. Filelate 0 24. Filelate 2 23. Filelate 4 22. Filelate 7 21. Filelate 9 21. Filelate 2 20. Filelate 5 19. Filelate 8 19. Filelate 1 82 25. Filelate 8 24. Filelate 9 24. Filelate 1 23. Filelate 4 22. Filelate 6 21. Filelate 8 21. Filelate 1 20. Filelate 4 19. Filelate 7 19. Filelate 0 83 25. Filelate 7 24. Filelate 9 24. Filelate 1 23. Filelate 3 22. Filelate 5 21. Filelate 7 21. Filelate 0 20. Filelate 2 19. Filelate 5 18. Filelate 8 84 25. Filelate 6 24. Filelate 8 24. Filelate 0 23. Filelate 2 22. Filelate 4 21. Filelate 6 20. Filelate 9 20. Filelate 1 19. Filelate 4 18. Filelate 7 85 25. Filelate 6 24. Filelate 8 23. Filelate 9 23. Filelate 1 22. Filelate 3 21. Filelate 6 20. Filelate 8 20. Filelate 1 19. Filelate 3 18. Filelate 6 86 25. Filelate 5 24. Filelate 7 23. Filelate 9 23. Filelate 1 22. Filelate 3 21. Filelate 5 20. Filelate 7 20. Filelate 0 19. Filelate 2 18. Filelate 5 87 25. Filelate 5 24. Filelate 7 23. Filelate 8 23. Filelate 0 22. Filelate 2 21. Filelate 4 20. Filelate 7 19. Filelate 9 19. Filelate 2 18. Filelate 4 88 25. Filelate 5 24. Filelate 6 23. Filelate 8 23. Filelate 0 22. Filelate 2 21. Filelate 4 20. Filelate 6 19. Filelate 8 19. Filelate 1 18. Filelate 3 89 25. Filelate 4 24. Filelate 6 23. Filelate 8 22. Filelate 9 22. Filelate 1 21. Filelate 3 20. Filelate 5 19. Filelate 8 19. Filelate 0 18. Filelate 3 90 25. Filelate 4 24. Filelate 6 23. Filelate 7 22. Filelate 9 22. Filelate 1 21. Filelate 3 20. Filelate 5 19. Filelate 7 19. Filelate 0 18. Filelate 2 91 25. Filelate 4 24. Filelate 5 23. Filelate 7 22. Filelate 9 22. Filelate 1 21. Filelate 3 20. Filelate 5 19. Filelate 7 18. Filelate 9 18. Filelate 2 92 25. Filelate 4 24. Filelate 5 23. Filelate 7 22. Filelate 9 22. Filelate 0 21. Filelate 2 20. Filelate 4 19. Filelate 6 18. Filelate 9 18. Filelate 1 93 25. Filelate 4 24. Filelate 5 23. Filelate 7 22. Filelate 8 22. Filelate 0 21. Filelate 2 20. Filelate 4 19. Filelate 6 18. Filelate 8 18. Filelate 1 94 25. Filelate 3 24. Filelate 5 23. Filelate 6 22. Filelate 8 22. Filelate 0 21. Filelate 2 20. Filelate 4 19. Filelate 6 18. Filelate 8 18. Filelate 0 95 25. Filelate 3 24. Filelate 5 23. Filelate 6 22. Filelate 8 22. Filelate 0 21. Filelate 1 20. Filelate 3 19. Filelate 6 18. Filelate 8 18. Filelate 0 96 25. Filelate 3 24. Filelate 5 23. Filelate 6 22. Filelate 8 21. Filelate 9 21. Filelate 1 20. Filelate 3 19. Filelate 5 18. Filelate 8 18. Filelate 0 97 25. Filelate 3 24. Filelate 5 23. Filelate 6 22. Filelate 8 21. Filelate 9 21. Filelate 1 20. Filelate 3 19. Filelate 5 18. Filelate 7 18. Filelate 0 98 25. Filelate 3 24. Filelate 4 23. Filelate 6 22. Filelate 8 21. Filelate 9 21. Filelate 1 20. Filelate 3 19. Filelate 5 18. Filelate 7 17. Filelate 9 99 25. Filelate 3 24. Filelate 4 23. Filelate 6 22. Filelate 7 21. Filelate 9 21. Filelate 1 20. Filelate 3 19. Filelate 5 18. Filelate 7 17. Filelate 9 100 25. Filelate 3 24. Filelate 4 23. Filelate 6 22. Filelate 7 21. Filelate 9 21. Filelate 1 20. Filelate 3 19. Filelate 5 18. Filelate 7 17. Filelate 9 101 25. Filelate 3 24. Filelate 4 23. Filelate 6 22. Filelate 7 21. Filelate 9 21. Filelate 1 20. Filelate 2 19. Filelate 4 18. Filelate 7 17. Filelate 9 102 25. Filelate 3 24. Filelate 4 23. Filelate 6 22. Filelate 7 21. Filelate 9 21. Filelate 1 20. Filelate 2 19. Filelate 4 18. Filelate 6 17. Filelate 9 103 25. Filelate 3 24. Filelate 4 23. Filelate 6 22. Filelate 7 21. Filelate 9 21. Filelate 0 20. Filelate 2 19. Filelate 4 18. Filelate 6 17. Filelate 9 104 25. Filelate 3 24. Filelate 4 23. Filelate 5 22. Filelate 7 21. Filelate 9 21. Filelate 0 20. Filelate 2 19. Filelate 4 18. Filelate 6 17. Filelate 8 105 25. Filelate 3 24. Filelate 4 23. Filelate 5 22. Filelate 7 21. Filelate 9 21. Filelate 0 20. Filelate 2 19. Filelate 4 18. Filelate 6 17. Filelate 8 106 25. Filelate 3 24. Filelate 4 23. Filelate 5 22. Filelate 7 21. Filelate 9 21. Filelate 0 20. Filelate 2 19. Filelate 4 18. Filelate 6 17. Filelate 8 107 25. Filelate 2 24. Filelate 4 23. Filelate 5 22. Filelate 7 21. Filelate 8 21. Filelate 0 20. Filelate 2 19. Filelate 4 18. Filelate 6 17. Filelate 8 108 25. Filelate 2 24. Filelate 4 23. Filelate 5 22. Filelate 7 21. Filelate 8 21. Filelate 0 20. Filelate 2 19. Filelate 4 18. Filelate 6 17. Filelate 8 109 25. Filelate 2 24. Filelate 4 23. Filelate 5 22. Filelate 7 21. Filelate 8 21. Filelate 0 20. Filelate 2 19. Filelate 4 18. Filelate 6 17. Filelate 8 110 25. Filelate 2 24. Filelate 4 23. Filelate 5 22. Filelate 7 21. Filelate 8 21. Filelate 0 20. Filelate 2 19. Filelate 4 18. Filelate 6 17. Filelate 8 111 25. Filelate 2 24. Filelate 4 23. Filelate 5 22. Filelate 7 21. Filelate 8 21. Filelate 0 20. Filelate 2 19. Filelate 4 18. Filelate 6 17. Filelate 8 112 25. Filelate 2 24. Filelate 4 23. Filelate 5 22. Filelate 7 21. Filelate 8 21. Filelate 0 20. Filelate 2 19. Filelate 4 18. Filelate 6 17. Filelate 8 113 25. Filelate 2 24. Filelate 4 23. Filelate 5 22. Filelate 7 21. Filelate 8 21. Filelate 0 20. Filelate 2 19. Filelate 4 18. Filelate 6 17. Filelate 8 114 25. Filelate 2 24. Filelate 4 23. Filelate 5 22. Filelate 7 21. Filelate 8 21. Filelate 0 20. Filelate 2 19. Filelate 4 18. Filelate 6 17. Filelate 8 115+ 25. Filelate 2 24. Filelate 4 23. Filelate 5 22. Filelate 7 21. Filelate 8 21. Filelate 0 20. Filelate 2 19. Filelate 4 18. Filelate 6 17. Filelate 8 Appendix C. Filelate (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 70 71 72 73 74 75 76 77 78 79 70 21. Filelate 8 21. Filelate 3 20. Filelate 9 20. Filelate 6 20. Filelate 2 19. Filelate 9 19. Filelate 6 19. Filelate 4 19. Filelate 1 18. Filelate 9 71 21. Filelate 3 20. Filelate 9 20. Filelate 5 20. Filelate 1 19. Filelate 7 19. Filelate 4 19. Filelate 1 18. Filelate 8 18. Filelate 5 18. Filelate 3 72 20. Filelate 9 20. Filelate 5 20. Filelate 0 19. Filelate 6 19. Filelate 3 18. Filelate 9 18. Filelate 6 18. Filelate 3 18. Filelate 0 17. Filelate 7 73 20. Filelate 6 20. Filelate 1 19. Filelate 6 19. Filelate 2 18. Filelate 8 18. Filelate 4 18. Filelate 1 17. Filelate 8 17. Filelate 5 17. Filelate 2 74 20. Filelate 2 19. Filelate 7 19. Filelate 3 18. Filelate 8 18. Filelate 4 18. Filelate 0 17. Filelate 6 17. Filelate 3 17. Filelate 0 16. Filelate 7 75 19. Filelate 9 19. Filelate 4 18. Filelate 9 18. Filelate 4 18. Filelate 0 17. Filelate 6 17. Filelate 2 16. Filelate 8 16. Filelate 5 16. Filelate 2 76 19. Filelate 6 19. Filelate 1 18. Filelate 6 18. Filelate 1 17. Filelate 6 17. Filelate 2 16. Filelate 8 16. Filelate 4 16. Filelate 0 15. Filelate 7 77 19. Filelate 4 18. Filelate 8 18. Filelate 3 17. Filelate 8 17. Filelate 3 16. Filelate 8 16. Filelate 4 16. Filelate 0 15. Filelate 6 15. Filelate 3 78 19. Filelate 1 18. Filelate 5 18. Filelate 0 17. Filelate 5 17. Filelate 0 16. Filelate 5 16. Filelate 0 15. Filelate 6 15. Filelate 2 14. Filelate 9 79 18. Filelate 9 18. Filelate 3 17. Filelate 7 17. Filelate 2 16. Filelate 7 16. Filelate 2 15. Filelate 7 15. Filelate 3 14. Filelate 9 14. Filelate 5 80 18. Filelate 7 18. Filelate 1 17. Filelate 5 16. Filelate 9 16. Filelate 4 15. Filelate 9 15. Filelate 4 15. Filelate 0 14. Filelate 5 14. Filelate 1 81 18. Filelate 5 17. Filelate 9 17. Filelate 3 16. Filelate 7 16. Filelate 2 15. Filelate 6 15. Filelate 1 14. Filelate 7 14. Filelate 2 13. Filelate 8 82 18. Filelate 3 17. Filelate 7 17. Filelate 1 16. Filelate 5 15. Filelate 9 15. Filelate 4 14. Filelate 9 14. Filelate 4 13. Filelate 9 13. Filelate 5 83 18. Filelate 2 17. Filelate 5 16. Filelate 9 16. Filelate 3 15. Filelate 7 15. Filelate 2 14. Filelate 7 14. Filelate 2 13. Filelate 7 13. Filelate 2 84 18. Filelate 0 17. Filelate 4 16. Filelate 7 16. Filelate 1 15. Filelate 5 15. Filelate 0 14. Filelate 4 13. Filelate 9 13. Filelate 4 13. Filelate 0 85 17. Filelate 9 17. Filelate 3 16. Filelate 6 16. Filelate 0 15. Filelate 4 14. Filelate 8 14. Filelate 3 13. Filelate 7 13. Filelate 2 12. Filelate 8 86 17. Filelate 8 17. Filelate 1 16. Filelate 5 15. Filelate 8 15. Filelate 2 14. Filelate 6 14. Filelate 1 13. Filelate 5 13. Filelate 0 12. Filelate 5 87 17. Filelate 7 17. Filelate 0 16. Filelate 4 15. Filelate 7 15. Filelate 1 14. Filelate 5 13. Filelate 9 13. Filelate 4 12. Filelate 9 12. Filelate 4 88 17. Filelate 6 16. Filelate 9 16. Filelate 3 15. Filelate 6 15. Filelate 0 14. Filelate 4 13. Filelate 8 13. Filelate 2 12. Filelate 7 12. Filelate 2 89 17. Filelate 6 16. Filelate 9 16. Filelate 2 15. Filelate 5 14. Filelate 9 14. Filelate 3 13. Filelate 7 13. Filelate 1 12. Filelate 6 12. Filelate 0 90 17. Filelate 5 16. Filelate 8 16. Filelate 1 15. Filelate 4 14. Filelate 8 14. Filelate 2 13. Filelate 6 13. Filelate 0 12. Filelate 4 11. Filelate 9 91 17. Filelate 4 16. Filelate 7 16. Filelate 0 15. Filelate 4 14. Filelate 7 14. Filelate 1 13. Filelate 5 12. Filelate 9 12. Filelate 3 11. Filelate 8 92 17. Filelate 4 16. Filelate 7 16. Filelate 0 15. Filelate 3 14. Filelate 6 14. Filelate 0 13. Filelate 4 12. Filelate 8 12. Filelate 2 11. Filelate 7 93 17. Filelate 3 16. Filelate 6 15. Filelate 9 15. Filelate 2 14. Filelate 6 13. Filelate 9 13. Filelate 3 12. Filelate 7 12. Filelate 1 11. Filelate 6 94 17. Filelate 3 16. Filelate 6 15. Filelate 9 15. Filelate 2 14. Filelate 5 13. Filelate 9 13. Filelate 2 12. Filelate 6 12. Filelate 0 11. Filelate 5 95 17. Filelate 3 16. Filelate 5 15. Filelate 8 15. Filelate 1 14. Filelate 5 13. Filelate 8 13. Filelate 2 12. Filelate 6 12. Filelate 0 11. Filelate 4 96 17. Filelate 2 16. Filelate 5 15. Filelate 8 15. Filelate 1 14. Filelate 4 13. Filelate 8 13. Filelate 1 12. Filelate 5 11. Filelate 9 11. Filelate 3 97 17. Filelate 2 16. Filelate 5 15. Filelate 8 15. Filelate 1 14. Filelate 4 13. Filelate 7 13. Filelate 1 12. Filelate 5 11. Filelate 9 11. Filelate 3 98 17. Filelate 2 16. Filelate 4 15. Filelate 7 15. Filelate 0 14. Filelate 3 13. Filelate 7 13. Filelate 0 12. Filelate 4 11. Filelate 8 11. Filelate 2 99 17. Filelate 2 16. Filelate 4 15. Filelate 7 15. Filelate 0 14. Filelate 3 13. Filelate 6 13. Filelate 0 12. Filelate 4 11. Filelate 8 11. Filelate 2 100 17. Filelate 1 16. Filelate 4 15. Filelate 7 15. Filelate 0 14. Filelate 3 13. Filelate 6 12. Filelate 9 12. Filelate 3 11. Filelate 7 11. Filelate 1 101 17. Filelate 1 16. Filelate 4 15. Filelate 6 14. Filelate 9 14. Filelate 2 13. Filelate 6 12. Filelate 9 12. Filelate 3 11. Filelate 7 11. Filelate 1 102 17. Filelate 1 16. Filelate 4 15. Filelate 6 14. Filelate 9 14. Filelate 2 13. Filelate 5 12. Filelate 9 12. Filelate 2 11. Filelate 6 11. Filelate 0 103 17. Filelate 1 16. Filelate 3 15. Filelate 6 14. Filelate 9 14. Filelate 2 13. Filelate 5 12. Filelate 9 12. Filelate 2 11. Filelate 6 11. Filelate 0 104 17. Filelate 1 16. Filelate 3 15. Filelate 6 14. Filelate 9 14. Filelate 2 13. Filelate 5 12. Filelate 8 12. Filelate 2 11. Filelate 6 11. Filelate 0 105 17. Filelate 1 16. Filelate 3 15. Filelate 6 14. Filelate 9 14. Filelate 2 13. Filelate 5 12. Filelate 8 12. Filelate 2 11. Filelate 5 10. Filelate 9 106 17. Filelate 1 16. Filelate 3 15. Filelate 6 14. Filelate 8 14. Filelate 1 13. Filelate 5 12. Filelate 8 12. Filelate 2 11. Filelate 5 10. Filelate 9 107 17. Filelate 0 16. Filelate 3 15. Filelate 6 14. Filelate 8 14. Filelate 1 13. Filelate 4 12. Filelate 8 12. Filelate 1 11. Filelate 5 10. Filelate 9 108 17. Filelate 0 16. Filelate 3 15. Filelate 5 14. Filelate 8 14. Filelate 1 13. Filelate 4 12. Filelate 8 12. Filelate 1 11. Filelate 5 10. Filelate 9 109 17. Filelate 0 16. Filelate 3 15. Filelate 5 14. Filelate 8 14. Filelate 1 13. Filelate 4 12. Filelate 8 12. Filelate 1 11. Filelate 5 10. Filelate 9 Appendix C. Filelate (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 70 71 72 73 74 75 76 77 78 79 110 17. Filelate 0 16. Filelate 3 15. Filelate 5 14. Filelate 8 14. Filelate 1 13. Filelate 4 12. Filelate 7 12. Filelate 1 11. Filelate 5 10. Filelate 9 111 17. Filelate 0 16. Filelate 3 15. Filelate 5 14. Filelate 8 14. Filelate 1 13. Filelate 4 12. Filelate 7 12. Filelate 1 11. Filelate 5 10. Filelate 8 112 17. Filelate 0 16. Filelate 3 15. Filelate 5 14. Filelate 8 14. Filelate 1 13. Filelate 4 12. Filelate 7 12. Filelate 1 11. Filelate 5 10. Filelate 8 113 17. Filelate 0 16. Filelate 3 15. Filelate 5 14. Filelate 8 14. Filelate 1 13. Filelate 4 12. Filelate 7 12. Filelate 1 11. Filelate 4 10. Filelate 8 114 17. Filelate 0 16. Filelate 3 15. Filelate 5 14. Filelate 8 14. Filelate 1 13. Filelate 4 12. Filelate 7 12. Filelate 1 11. Filelate 4 10. Filelate 8 115+ 17. Filelate 0 16. Filelate 3 15. Filelate 5 14. Filelate 8 14. Filelate 1 13. Filelate 4 12. Filelate 7 12. Filelate 1 11. Filelate 4 10. Filelate 8 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 80 81 82 83 84 85 86 87 88 89 80 13. Filelate 8 13. Filelate 4 13. Filelate 1 12. Filelate 8 12. Filelate 6 12. Filelate 3 12. Filelate 1 11. Filelate 9 11. Filelate 7 11. Filelate 5 81 13. Filelate 4 13. Filelate 1 12. Filelate 7 12. Filelate 4 12. Filelate 2 11. Filelate 9 11. Filelate 7 11. Filelate 4 11. Filelate 3 11. Filelate 1 82 13. Filelate 1 12. Filelate 7 12. Filelate 4 12. Filelate 1 11. Filelate 8 11. Filelate 5 11. Filelate 3 11. Filelate 0 10. Filelate 8 10. Filelate 6 83 12. Filelate 8 12. Filelate 4 12. Filelate 1 11. Filelate 7 11. Filelate 4 11. Filelate 1 10. Filelate 9 10. Filelate 6 10. Filelate 4 10. Filelate 2 84 12. Filelate 6 12. Filelate 2 11. Filelate 8 11. Filelate 4 11. Filelate 1 10. Filelate 8 10. Filelate 5 10. Filelate 3 10. Filelate 1 9. Filelate 9 85 12. Filelate 3 11. Filelate 9 11. Filelate 5 11. Filelate 1 10. Filelate 8 10. Filelate 5 10. Filelate 2 9. Filelate 9 9. Filelate 7 9. Filelate 5 86 12. Filelate 1 11. Filelate 7 11. Filelate 3 10. Filelate 9 10. Filelate 5 10. Filelate 2 9. Filelate 9 9. Filelate 6 9. Filelate 4 9. Filelate 2 87 11. Filelate 9 11. Filelate 4 11. Filelate 0 10. Filelate 6 10. Filelate 3 9. Filelate 9 9. Filelate 6 9. Filelate 4 9. Filelate 1 8. Filelate 9 88 11. Filelate 7 11. Filelate 3 10. Filelate 8 10. Filelate 4 10. Filelate 1 9. Filelate 7 9. Filelate 4 9. Filelate 1 8. Filelate 8 8. Filelate 6 89 11. Filelate 5 11. Filelate 1 10. Filelate 6 10. Filelate 2 9. Filelate 9 9. Filelate 5 9. Filelate 2 8. Filelate 9 8. Filelate 6 8. Filelate 3 90 11. Filelate 4 10. Filelate 9 10. Filelate 5 10. Filelate 1 9. Filelate 7 9. Filelate 3 9. Filelate 0 8. Filelate 6 8. Filelate 3 8. Filelate 1 91 11. Filelate 3 10. Filelate 8 10. Filelate 3 9. Filelate 9 9. Filelate 5 9. Filelate 1 8. Filelate 8 8. Filelate 4 8. Filelate 1 7. Filelate 9 92 11. Filelate 2 10. Filelate 7 10. Filelate 2 9. Filelate 8 9. Filelate 3 9. Filelate 0 8. Filelate 6 8. Filelate 3 8. Filelate 0 7. Filelate 7 93 11. Filelate 1 10. Filelate 6 10. Filelate 1 9. Filelate 6 9. Filelate 2 8. Filelate 8 8. Filelate 5 8. Filelate 1 7. Filelate 8 7. Filelate 5 94 11. Filelate 0 10. Filelate 5 10. Filelate 0 9. Filelate 5 9. Filelate 1 8. Filelate 7 8. Filelate 3 8. Filelate 0 7. Filelate 6 7. Filelate 3 95 10. Filelate 9 10. Filelate 4 9. Filelate 9 9. Filelate 4 9. Filelate 0 8. Filelate 6 8. Filelate 2 7. Filelate 8 7. Filelate 5 7. Filelate 2 96 10. Filelate 8 10. Filelate 3 9. Filelate 8 9. Filelate 3 8. Filelate 9 8. Filelate 5 8. Filelate 1 7. Filelate 7 7. Filelate 4 7. Filelate 1 97 10. Filelate 7 10. Filelate 2 9. Filelate 7 9. Filelate 2 8. Filelate 8 8. Filelate 4 8. Filelate 0 7. Filelate 6 7. Filelate 3 6. Filelate 9 98 10. Filelate 7 10. Filelate 1 9. Filelate 6 9. Filelate 2 8. Filelate 7 8. Filelate 3 7. Filelate 9 7. Filelate 5 7. Filelate 1 6. Filelate 8 99 10. Filelate 6 10. Filelate 1 9. Filelate 6 9. Filelate 1 8. Filelate 6 8. Filelate 2 7. Filelate 8 7. Filelate 4 7. Filelate 0 6. Filelate 7 100 10. Filelate 6 10. Filelate 0 9. Filelate 5 9. Filelate 0 8. Filelate 5 8. Filelate 1 7. Filelate 7 7. Filelate 3 6. Filelate 9 6. Filelate 6 101 10. Filelate 5 10. Filelate 0 9. Filelate 4 9. Filelate 0 8. Filelate 5 8. Filelate 0 7. Filelate 6 7. Filelate 2 6. Filelate 9 6. Filelate 5 102 10. Filelate 5 9. Filelate 9 9. Filelate 4 8. Filelate 9 8. Filelate 4 8. Filelate 0 7. Filelate 5 7. Filelate 1 6. Filelate 8 6. Filelate 4 103 10. Filelate 4 9. Filelate 9 9. Filelate 4 8. Filelate 8 8. Filelate 4 7. Filelate 9 7. Filelate 5 7. Filelate 1 6. Filelate 7 6. Filelate 3 104 10. Filelate 4 9. Filelate 8 9. Filelate 3 8. Filelate 8 8. Filelate 3 7. Filelate 9 7. Filelate 4 7. Filelate 0 6. Filelate 6 6. Filelate 3 105 10. Filelate 4 9. Filelate 8 9. Filelate 3 8. Filelate 8 8. Filelate 3 7. Filelate 8 7. Filelate 4 7. Filelate 0 6. Filelate 6 6. Filelate 2 106 10. Filelate 3 9. Filelate 8 9. Filelate 2 8. Filelate 7 8. Filelate 2 7. Filelate 8 7. Filelate 3 6. Filelate 9 6. Filelate 5 6. Filelate 2 107 10. Filelate 3 9. Filelate 8 9. Filelate 2 8. Filelate 7 8. Filelate 2 7. Filelate 7 7. Filelate 3 6. Filelate 9 6. Filelate 5 6. Filelate 1 108 10. Filelate 3 9. Filelate 7 9. Filelate 2 8. Filelate 7 8. Filelate 2 7. Filelate 7 7. Filelate 3 6. Filelate 8 6. Filelate 4 6. Filelate 1 109 10. Filelate 3 9. Filelate 7 9. Filelate 2 8. Filelate 7 8. Filelate 2 7. Filelate 7 7. Filelate 2 6. Filelate 8 6. Filelate 4 6. Filelate 0 110 10. Filelate 3 9. Filelate 7 9. Filelate 2 8. Filelate 6 8. Filelate 1 7. Filelate 7 7. Filelate 2 6. Filelate 8 6. Filelate 4 6. Filelate 0 111 10. Filelate 3 9. Filelate 7 9. Filelate 1 8. Filelate 6 8. Filelate 1 7. Filelate 6 7. Filelate 2 6. Filelate 8 6. Filelate 3 6. Filelate 0 112 10. Filelate 2 9. Filelate 7 9. Filelate 1 8. Filelate 6 8. Filelate 1 7. Filelate 6 7. Filelate 2 6. Filelate 7 6. Filelate 3 5. Filelate 9 113 10. Filelate 2 9. Filelate 7 9. Filelate 1 8. Filelate 6 8. Filelate 1 7. Filelate 6 7. Filelate 2 6. Filelate 7 6. Filelate 3 5. Filelate 9 114 10. Filelate 2 9. Filelate 7 9. Filelate 1 8. Filelate 6 8. Filelate 1 7. Filelate 6 7. Filelate 1 6. Filelate 7 6. Filelate 3 5. Filelate 9 115+ 10. Filelate 2 9. Filelate 7 9. Filelate 1 8. Filelate 6 8. Filelate 1 7. Filelate 6 7. Filelate 1 6. Filelate 7 6. Filelate 3 5. Filelate 9 Appendix C. Filelate (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 90 91 92 93 94 95 96 97 98 99 90 7. Filelate 8 7. Filelate 6 7. Filelate 4 7. Filelate 2 7. Filelate 1 6. Filelate 9 6. Filelate 8 6. Filelate 6 6. Filelate 5 6. Filelate 4 91 7. Filelate 6 7. Filelate 4 7. Filelate 2 7. Filelate 0 6. Filelate 8 6. Filelate 7 6. Filelate 5 6. Filelate 4 6. Filelate 3 6. Filelate 1 92 7. Filelate 4 7. Filelate 2 7. Filelate 0 6. Filelate 8 6. Filelate 6 6. Filelate 4 6. Filelate 3 6. Filelate 1 6. Filelate 0 5. Filelate 9 93 7. Filelate 2 7. Filelate 0 6. Filelate 8 6. Filelate 6 6. Filelate 4 6. Filelate 2 6. Filelate 1 5. Filelate 9 5. Filelate 8 5. Filelate 6 94 7. Filelate 1 6. Filelate 8 6. Filelate 6 6. Filelate 4 6. Filelate 2 6. Filelate 0 5. Filelate 9 5. Filelate 7 5. Filelate 6 5. Filelate 4 95 6. Filelate 9 6. Filelate 7 6. Filelate 4 6. Filelate 2 6. Filelate 0 5. Filelate 8 5. Filelate 7 5. Filelate 5 5. Filelate 4 5. Filelate 2 96 6. Filelate 8 6. Filelate 5 6. Filelate 3 6. Filelate 1 5. Filelate 9 5. Filelate 7 5. Filelate 5 5. Filelate 3 5. Filelate 2 5. Filelate 0 97 6. Filelate 6 6. Filelate 4 6. Filelate 1 5. Filelate 9 5. Filelate 7 5. Filelate 5 5. Filelate 3 5. Filelate 2 5. Filelate 0 4. Filelate 9 98 6. Filelate 5 6. Filelate 3 6. Filelate 0 5. Filelate 8 5. Filelate 6 5. Filelate 4 5. Filelate 2 5. Filelate 0 4. Filelate 8 4. Filelate 7 99 6. Filelate 4 6. Filelate 1 5. Filelate 9 5. Filelate 6 5. Filelate 4 5. Filelate 2 5. Filelate 0 4. Filelate 9 4. Filelate 7 4. Filelate 5 100 6. Filelate 3 6. Filelate 0 5. Filelate 8 5. Filelate 5 5. Filelate 3 5. Filelate 1 4. Filelate 9 4. Filelate 7 4. Filelate 5 4. Filelate 4 101 6. Filelate 2 5. Filelate 9 5. Filelate 6 5. Filelate 4 5. Filelate 2 5. Filelate 0 4. Filelate 8 4. Filelate 6 4. Filelate 4 4. Filelate 2 102 6. Filelate 1 5. Filelate 8 5. Filelate 5 5. Filelate 3 5. Filelate 1 4. Filelate 8 4. Filelate 6 4. Filelate 4 4. Filelate 3 4. Filelate 1 103 6. Filelate 0 5. Filelate 7 5. Filelate 4 5. Filelate 2 5. Filelate 0 4. Filelate 7 4. Filelate 5 4. Filelate 3 4. Filelate 1 4. Filelate 0 104 5. Filelate 9 5. Filelate 6 5. Filelate 4 5. Filelate 1 4. Filelate 9 4. Filelate 6 4. Filelate 4 4. Filelate 2 4. Filelate 0 3. Filelate 8 105 5. Filelate 9 5. Filelate 6 5. Filelate 3 5. Filelate 0 4. Filelate 8 4. Filelate 5 4. Filelate 3 4. Filelate 1 3. Filelate 9 3. Filelate 7 106 5. Filelate 8 5. Filelate 5 5. Filelate 2 4. Filelate 9 4. Filelate 7 4. Filelate 5 4. Filelate 2 4. Filelate 0 3. Filelate 8 3. Filelate 6 107 5. Filelate 8 5. Filelate 4 5. Filelate 1 4. Filelate 9 4. Filelate 6 4. Filelate 4 4. Filelate 2 3. Filelate 9 3. Filelate 7 3. Filelate 5 108 5. Filelate 7 5. Filelate 4 5. Filelate 1 4. Filelate 8 4. Filelate 6 4. Filelate 3 4. Filelate 1 3. Filelate 9 3. Filelate 7 3. Filelate 5 109 5. Filelate 7 5. Filelate 3 5. Filelate 0 4. Filelate 8 4. Filelate 5 4. Filelate 3 4. Filelate 0 3. Filelate 8 3. Filelate 6 3. Filelate 4 110 5. Filelate 6 5. Filelate 3 5. Filelate 0 4. Filelate 7 4. Filelate 5 4. Filelate 2 4. Filelate 0 3. Filelate 8 3. Filelate 5 3. Filelate 3 111 5. Filelate 6 5. Filelate 3 5. Filelate 0 4. Filelate 7 4. Filelate 4 4. Filelate 2 3. Filelate 9 3. Filelate 7 3. Filelate 5 3. Filelate 3 112 5. Filelate 6 5. Filelate 3 4. Filelate 9 4. Filelate 7 4. Filelate 4 4. Filelate 1 3. Filelate 9 3. Filelate 7 3. Filelate 5 3. Filelate 2 113 5. Filelate 6 5. Filelate 2 4. Filelate 9 4. Filelate 6 4. Filelate 4 4. Filelate 1 3. Filelate 9 3. Filelate 6 3. Filelate 4 3. Filelate 2 114 5. Filelate 6 5. Filelate 2 4. Filelate 9 4. Filelate 6 4. Filelate 3 4. Filelate 1 3. Filelate 9 3. Filelate 6 3. Filelate 4 3. Filelate 2 115+ 5. Filelate 5 5. Filelate 2 4. Filelate 9 4. Filelate 6 4. Filelate 3 4. Filelate 1 3. Filelate 8 3. Filelate 6 3. Filelate 4 3. Filelate 1 Appendix C. Filelate (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 100 101 102 103 104 105 106 107 108 109 100 4. Filelate 2 4. Filelate 1 3. Filelate 9 3. Filelate 8 3. Filelate 7 3. Filelate 5 3. Filelate 4 3. Filelate 3 3. Filelate 3 3. Filelate 2 101 4. Filelate 1 3. Filelate 9 3. Filelate 7 3. Filelate 6 3. Filelate 5 3. Filelate 4 3. Filelate 2 3. Filelate 1 3. Filelate 1 3. Filelate 0 102 3. Filelate 9 3. Filelate 7 3. Filelate 6 3. Filelate 4 3. Filelate 3 3. Filelate 2 3. Filelate 1 3. Filelate 0 2. Filelate 9 2. Filelate 8 103 3. Filelate 8 3. Filelate 6 3. Filelate 4 3. Filelate 3 3. Filelate 2 3. Filelate 0 2. Filelate 9 2. Filelate 8 2. Filelate 7 2. Filelate 6 104 3. Filelate 7 3. Filelate 5 3. Filelate 3 3. Filelate 2 3. Filelate 0 2. Filelate 9 2. Filelate 7 2. Filelate 6 2. Filelate 5 2. Filelate 4 105 3. Filelate 5 3. Filelate 4 3. Filelate 2 3. Filelate 0 2. Filelate 9 2. Filelate 7 2. Filelate 6 2. Filelate 5 2. Filelate 4 2. Filelate 3 106 3. Filelate 4 3. Filelate 2 3. Filelate 1 2. Filelate 9 2. Filelate 7 2. Filelate 6 2. Filelate 4 2. Filelate 3 2. Filelate 2 2. Filelate 1 107 3. Filelate 3 3. Filelate 1 3. Filelate 0 2. Filelate 8 2. Filelate 6 2. Filelate 5 2. Filelate 3 2. Filelate 2 2. Filelate 1 2. Filelate 0 108 3. Filelate 3 3. Filelate 1 2. Filelate 9 2. Filelate 7 2. Filelate 5 2. Filelate 4 2. Filelate 2 2. Filelate 1 1. Filelate 9 1. Filelate 8 109 3. Filelate 2 3. Filelate 0 2. Filelate 8 2. Filelate 6 2. Filelate 4 2. Filelate 3 2. Filelate 1 2. Filelate 0 1. Filelate 8 1. Filelate 7 110 3. Filelate 1 2. Filelate 9 2. Filelate 7 2. Filelate 5 2. Filelate 3 2. Filelate 2 2. Filelate 0 1. Filelate 9 1. Filelate 7 1. Filelate 6 111 3. Filelate 1 2. Filelate 9 2. Filelate 7 2. Filelate 5 2. Filelate 3 2. Filelate 1 1. Filelate 9 1. Filelate 8 1. Filelate 6 1. Filelate 5 112 3. Filelate 0 2. Filelate 8 2. Filelate 6 2. Filelate 4 2. Filelate 2 2. Filelate 0 1. Filelate 9 1. Filelate 7 1. Filelate 5 1. Filelate 4 113 3. Filelate 0 2. Filelate 8 2. Filelate 6 2. Filelate 4 2. Filelate 2 2. Filelate 0 1. Filelate 8 1. Filelate 6 1. Filelate 5 1. Filelate 3 114 3. Filelate 0 2. Filelate 7 2. Filelate 5 2. Filelate 3 2. Filelate 1 1. Filelate 9 1. Filelate 8 1. Filelate 6 1. Filelate 4 1. Filelate 3 115+ 2. Filelate 9 2. Filelate 7 2. Filelate 5 2. Filelate 3 2. Filelate 1 1. Filelate 9 1. Filelate 7 1. Filelate 5 1. Filelate 4 1. Filelate 2 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 110 111 112 113 114 115+         110 1. Filelate 5 1. Filelate 4 1. Filelate 3 1. Filelate 2 1. Filelate 1 1. Filelate 1         111 1. Filelate 4 1. Filelate 2 1. Filelate 1 1. Filelate 1 1. Filelate 0 1. Filelate 0         112 1. Filelate 3 1. Filelate 1 1. Filelate 0 1. Filelate 0 1. Filelate 0 1. Filelate 0         113 1. Filelate 2 1. Filelate 1 1. Filelate 0 1. Filelate 0 1. Filelate 0 1. Filelate 0         114 1. Filelate 1 1. Filelate 0 1. Filelate 0 1. Filelate 0 1. Filelate 0 1. Filelate 0         115+ 1. Filelate 1 1. Filelate 0 1. Filelate 0 1. Filelate 0 1. Filelate 0 1. Filelate 0         Appendix C. Filelate Uniform Lifetime Table         Table III (Uniform Lifetime) (For Use by: Unmarried Owners, Married Owners Whose Spouses Are Not More Than 10 Years Younger, and Married Owners Whose Spouses Are Not the Sole Beneficiaries of Their IRAs)   Age Distribution Period Age Distribution Period 70 27. Filelate 4 93 9. Filelate 6 71 26. Filelate 5 94 9. Filelate 1 72 25. Filelate 6 95 8. Filelate 6 73 24. Filelate 7 96 8. Filelate 1 74 23. Filelate 8 97 7. Filelate 6 75 22. Filelate 9 98 7. Filelate 1 76 22. Filelate 0 99 6. Filelate 7 77 21. Filelate 2 100 6. Filelate 3 78 20. Filelate 3 101 5. Filelate 9 79 19. Filelate 5 102 5. Filelate 5 80 18. Filelate 7 103 5. Filelate 2 81 17. Filelate 9 104 4. Filelate 9 82 17. Filelate 1 105 4. Filelate 5 83 16. Filelate 3 106 4. Filelate 2 84 15. Filelate 5 107 3. Filelate 9 85 14. Filelate 8 108 3. Filelate 7 86 14. Filelate 1 109 3. Filelate 4 87 13. Filelate 4 110 3. Filelate 1 88 12. Filelate 7 111 2. Filelate 9 89 12. Filelate 0 112 2. Filelate 6 90 11. Filelate 4 113 2. Filelate 4 91 10. Filelate 8 114 2. Filelate 1 92 10. Filelate 2 115 and over 1. Filelate 9 Prev  Up  Next   Home   More Online Publications