[Federal Register Volume 84, Number 217 (Friday, November 8, 2019)]
[Proposed Rules]
[Pages 60812-60844]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-24065]



[[Page 60811]]

Vol. 84

Friday,

No. 217

November 8, 2019

Part IV





Department of the Treasury





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Internal Revenue Service





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26 CFR Part 1





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

  Federal Register / Vol. 84 , No. 217 / Friday, November 8, 2019 / 
Proposed Rules  

[[Page 60812]]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-132210-18]
RIN 1545-BP11


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

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking; notice of public hearing.

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

DATES: Written or electronic comments must be received by January 7, 
2020. Outlines of topics to be discussed at the public hearing 
scheduled for January 23, 2020, must be received by January 7, 2020.

ADDRESSES: Submit electronic submissions via the Federal eRulemaking 
Portal at www.regulations.gov (indicate IRS and REG-132210-18) by 
following the online instructions for submitting comments. Once 
submitted to the Federal eRulemaking Portal, comments cannot be edited 
or withdrawn. The Department of the Treasury (Treasury Department) and 
the IRS will publish for public availability any comment received to 
its public docket, whether submitted electronically or in hard copy. 
Send hard copy submissions to: CC:PA:LPD:PR (REG-132210-18), Room 5203, 
Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered Monday through 
Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-
132210-18), Courier's Desk, Internal Revenue Service, 1111 Constitution 
Avenue NW, Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Arslan Malik or Linda S.F. Marshall, (202) 317-6700; concerning 
submissions of comments and requests to speak at the public hearing, 
Regina Johnson, (202) 317-6901 (not toll-free numbers).

SUPPLEMENTARY INFORMATION: 

Background

    This document includes proposed amendments to the Income Tax 
Regulations (26 CFR part 1) under section 401(a)(9) of the Internal 
Revenue Code (Code) regarding the requirement to take required minimum 
distributions from qualified trusts. These proposed regulations also 
apply with respect to the corresponding requirements for individual 
retirement accounts and annuities described in section 408(a) and (b), 
and eligible deferred compensation plans under section 457, as well as 
section 403(a) and 403(b) annuity contracts, custodial accounts, and 
retirement income accounts.
    Section 401(a)(9) provides rules regarding minimum required 
distributions from qualified retirement plans. The purpose of section 
401(a)(9) is to ensure that the favorable tax treatment afforded a 
qualified plan is used primarily to provide retirement income to a 
participant and a designated beneficiary, rather than to increase the 
estate of a participant. Accordingly, section 401(a)(9) provides that a 
qualified plan must commence benefits to an employee no later than a 
specified age (or within a specified number of years after the 
employee's death) and, under the regulations, once benefits commence, 
the pattern of payment must meet certain standards to ensure that 
distributions are not unduly deferred.
    Section 401(a)(9)(A) provides rules for distributions during the 
life of the employee. Section 401(a)(9)(A)(ii) provides that the entire 
interest of an employee in a qualified plan must be distributed, 
beginning not later than the employee's required beginning date, in 
accordance with regulations, over the life of the employee or over the 
lives of the employee and a designated beneficiary (or over a period 
not extending beyond the life expectancy of the employee and a 
designated beneficiary).
    Section 401(a)(9)(B) provides rules for distributions that are made 
after the death of the employee. Section 401(a)(9)(B)(i) provides that, 
if the employee dies after distributions have begun, the employee's 
interest must be distributed at least as rapidly as under the method 
used by the employee. Section 401(a)(9)(B)(ii) and (iii) provide that, 
if the employee dies before distributions have begun, the employee's 
interest must be either (1) Distributed (in accordance with 
regulations) over the life or life expectancy of the designated 
beneficiary with the distributions beginning no later than 1 year after 
the date of the employee's death, or (2) distributed within 5 years 
after the death of the employee. However, under section 
401(a)(9)(B)(iv), a surviving spouse may wait until the date the 
employee would have attained age 70\1/2\ to begin receiving required 
minimum distributions.
    Section 401(a)(9)(C) defines the term required beginning date for 
employees (other than 5-percent owners and IRA owners) as April 1 of 
the calendar year following the later of the calendar year in which the 
employee attains age 70\1/2\ or the calendar year in which the employee 
retires. For 5-percent owners and IRA owners, the required beginning 
date is April 1 of the calendar year following the calendar year in 
which the employee attains age 70\1/2\, even if the employee has not 
retired.
    Section 401(a)(9)(D) provides that, except in the case of a life 
annuity, the life expectancy of an employee and the employee's spouse 
that is used to determine the period over which payments must be made 
may be re-determined, but not more frequently than annually.
    Section 401(a)(9)(E) provides that the term designated beneficiary 
means any individual designated as a beneficiary by the employee.
    Section 401(a)(9)(G) provides that any distribution required to 
satisfy the incidental death benefit requirement of section 401(a) \1\ 
is a required minimum distribution.
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    \1\ The incidental death benefit requirement, which is set forth 
in Sec.  1.401-1(b)(1), provides that although a qualified pension 
or profit-sharing plan may provide for incidental death (or life 
insurance) benefits, such a plan must be established and maintained 
primarily for the purpose of providing retirement benefits or 
deferred compensation.
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    Under sections 403(b)(10), 408(a)(6),\2\ and 457(d)(2), 
requirements similar to the requirements of section 401(a)(9) apply to 
a number of types of retirement arrangements other than qualified 
plans. Pursuant to sections 403(a)(1) and 404(a)(2), qualified annuity 
plans must also comply with the requirements of section 401(a)(9).
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    \2\ However, pursuant to section 408A(a) and (c)(5), the minimum 
required distribution rules of section 401(a)(9) apply to a Roth IRA 
only after the death of the IRA owner.
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    Comprehensive rules regarding the application of section 401(a)(9) 
are set

[[Page 60813]]

forth in Sec. Sec.  1.401(a)(9)-1 through 8. In the case of a defined 
contribution plan, Sec.  1.401(a)(9)-5 provides generally that an 
individual's required minimum distribution for a distribution calendar 
year is determined by dividing the individual's account balance 
determined under Sec.  1.401(a)(9)-5, Q&A-3, by the applicable 
distribution period. Under Sec.  1.401(a)(9)-5, Q&A-1(b), a 
distribution calendar year is a calendar year for which a minimum 
distribution is required. For example, if a 5-percent owner 
participating in a qualified plan attained age 70\1/2\ during August of 
2018 (so that the required beginning date was April 1, 2019), then the 
first distribution calendar year was 2018, and the required minimum 
distribution for that year was based on the applicable distribution 
period for a 70-year-old individual for 2018 (even though it could have 
been paid at any time from January 1, 2018 through April 1, 2019).
    Pursuant to Sec.  1.401(a)(9)-5, Q&A-4(a), for required minimum 
distributions during the employee's lifetime (including the year in 
which the employee dies), the applicable distribution period for an 
employee is the distribution period for the employee's age under the 
Uniform Lifetime Table (which is equal to the joint and last survivor 
life expectancy for the employee and a hypothetical beneficiary 10 
years younger). However, pursuant to Sec.  1.401(a)(9)-5, Q&A-4(b), if 
an employee's sole beneficiary is the employee's surviving spouse and 
the spouse is more than 10 years younger than the employee, then the 
applicable distribution period is the joint and last survivor life 
expectancy of the employee and spouse under the Joint and Last Survivor 
Table (which is longer than the distribution period that would apply 
for the employee under the Uniform Lifetime Table).
    Pursuant to Sec.  1.401(a)(9)-5, Q&A-5, for distribution calendar 
years after the calendar year of the employee's death, the applicable 
distribution period generally is the remaining life expectancy of the 
designated beneficiary, subject to certain exceptions. Two of these 
exceptions, which apply if the employee dies after the required 
beginning date, substitute the employee's remaining life expectancy for 
the beneficiary's remaining life expectancy. These two exceptions apply 
to an employee who does not have a designated beneficiary or is younger 
than the designated beneficiary.\3\ Section 1.401(a)(9)-5, Q&A-5(c)(1) 
provides that the remaining life expectancy of the designated 
beneficiary is calculated as the life expectancy under the Single Life 
Table for the designated beneficiary's age in the calendar year 
following the calendar year of the employee's death, reduced by 1 for 
each subsequent year. However, if one of the two exceptions applies (so 
that the relevant life expectancy is the remaining life expectancy of 
the employee), then, pursuant to Sec.  1.401(a)(9)-5, Q&A-5(c)(3), the 
remaining life expectancy of the employee is calculated as the life 
expectancy under the Single Life Table for the employee's age in the 
calendar year of the employee's death, reduced by 1 for each subsequent 
year.
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    \3\ Another exception applies if the employee dies before the 
required beginning date and has no designated beneficiary. In that 
case, the employee's entire interest must be distributed by the end 
of the calendar year that includes the fifth anniversary of the date 
of the employee's death.
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    A special rule applies to determine the designated beneficiary's 
remaining life expectancy if the employee's surviving spouse is the 
employee's sole beneficiary. In that case, pursuant to Sec.  
1.401(a)(9)-5, Q&A-5(c)(2), the designated beneficiary's remaining life 
expectancy is recalculated each calendar year as the life expectancy 
under the Single Life Table for the designated beneficiary's age in 
that year. For calendar years after the year of the spouse's death, the 
distribution period that applies for the spouse's beneficiary is the 
spouse's remaining life expectancy from the Single Life Table for the 
spouse's age for the calendar year of the spouse's death, reduced by 1 
for each subsequent year.
    Consistent with the policy of section 401(a)(9) to limit deferral 
of retirement income, Sec.  1.401(a)(9)-6, Q&A-1(a) provides that, 
except as otherwise provided in Sec.  1.401(a)(9)-6, payments from a 
defined benefit plan must be non-increasing in order to satisfy section 
401(a)(9).\4\ Section 1.401(a)(9)-6, Q&A-14(c) provides that, in the 
case of annuity payments paid from an annuity contract purchased from 
an insurance company, certain types of increasing payments will not 
cause an annuity payment stream to fail to satisfy this non-increasing 
payment requirement. These exceptions apply only if the total future 
expected payments under the annuity contract (determined in accordance 
with Sec.  1.401(a)(9)-6, Q&A-14(e)(3)) exceed the total value being 
annuitized (determined in accordance with Sec.  1.401(a)(9)-6, Q&A-
14(e)(1)).
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    \4\ Pursuant to Sec.  1.401(a)(9)-8, Q&A-2(a)(3), the rules of 
Sec.  1.401(a)(9)-6 also apply to an annuity contract purchased 
under a defined contribution plan.
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    Section 1.401(a)(9)-9 provides life expectancy and distribution 
period tables that are used to apply the rules of Sec.  1.401(a)(9)-5 
and to make the calculations in Sec.  1.401(a)(9)-6, Q&A-14. Section 
1.401(a)(9)-9 was issued in 2002 (67 FR 18988), and the tables in that 
section were developed using mortality rates for 2003. These mortality 
rates were derived by applying mortality improvement through 2003 to 
the mortality rates from the Annuity 2000 Basic Table (which was the 
most recent individual annuity mortality table available in 2002).\5\ 
The rates of mortality improvement used for this purpose were the ones 
that were used in developing that mortality table. The resulting 
separate mortality rates for males and females were blended using a 
fixed 50 percent male/50 percent female blend.
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    \5\ The Annuity 2000 Basic Table was developed by projecting 
mortality rates from the 1983 Individual Annuity Mortality Basic 
Table.
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    Section 72(t) imposes an additional income tax on early 
distributions from qualified retirement plans (including plans 
qualified under section 401(a) or section 403(a), annuity contracts and 
other arrangements described in section 403(b), and individual 
retirement arrangements described in section 408(a) or section 408(b)). 
However, section 72(t)(2)(A)(iv) provides an exception for a series of 
substantially equal periodic payments made for the life (or life 
expectancy) of the employee or the joint lives (or joint life 
expectancies) of the employee and the designated beneficiary. Revenue 
Ruling 2002-62, 2002-2 C.B. 710, provides that the life expectancy 
tables set forth in Sec.  1.401(a)(9)-9 may be used for purposes of 
determining payments that satisfy the exception under section 
72(t)(2)(A)(iv). Rev. Rul. 2002-62 also provides a fixed annuitization 
method of determining payments that satisfy this exception. Under the 
fixed annuitization method, the annual payment for each year (which is 
determined only for the first year and not reset for subsequent years) 
is determined by dividing the account balance by an annuity factor that 
is the present value of an annuity of $1 per year beginning at the 
taxpayer's age and continuing for the life of the taxpayer (or the 
joint lives of the taxpayer and his or her beneficiary). The annuity 
factor is derived using the mortality table used to develop the life 
expectancy tables set forth in Sec.  1.401(a)(9)-9.
    Executive Order 13847, 83 FR 45321, which was signed on August 31, 
2018, directs the Secretary of the Treasury to examine the life 
expectancy and distribution period tables in the regulations on 
required minimum

[[Page 60814]]

distributions from retirement plans and determine whether they should 
be updated to reflect current mortality data and whether such updates 
should be made annually or on another periodic basis. The purpose of 
any such updates would be to increase the effectiveness of tax-favored 
retirement programs by allowing retirees to retain sufficient 
retirement savings in these programs for their later years.

Explanation of Provisions

I. Overview

    In accordance with Executive Order 13847, the Department of the 
Treasury (Treasury Department) and the IRS have examined the life 
expectancy and distribution period tables in Sec.  1.401(a)(9)-9, and 
have reviewed currently available mortality data. As a result of this 
review, the Treasury Department and the IRS have determined that those 
tables should be updated to reflect current life expectancies. 
Accordingly, these proposed regulations would update those tables.
    The life expectancy tables and applicable distribution period 
tables in the proposed regulations reflect longer life expectancies 
than the tables in the existing regulations. For example, a 70-year old 
IRA owner who uses the Uniform Lifetime Table to calculate required 
minimum distributions must use a life expectancy of 27.4 years under 
the existing regulations. Using the Uniform Lifetime Table set forth in 
the proposed regulations, this IRA owner would use a life expectancy of 
29.1 years to calculate required minimum distributions. As another 
example, under the existing regulations, a 75-year old surviving spouse 
who is the employee's sole beneficiary and uses the Single Life Table 
to compute required minimum distributions must use a life expectancy of 
13.4 years. Under the proposed regulations, the spouse would use a life 
expectancy of 14.8 years. The effect of these changes is to reduce 
required minimum distributions, which will allow participants to retain 
larger amounts in their retirement plans to account for the possibility 
they may live longer.

II. Updated Life Expectancy and Distribution Period Tables

    The life expectancy and distribution period tables in the proposed 
regulations have been developed based on mortality rates for 2021. 
These mortality rates were derived by applying mortality improvement 
through 2021 to the mortality rates from the experience tables used to 
develop the 2012 Individual Annuity Mortality tables (which are the 
most recent individual annuity mortality tables).\6\ The separate 
mortality rates for males and females in these experience tables, which 
were based on the Payout Annuity Mortality Experience Study (which 
covered the period 2000 to 2004), have been projected from the central 
year of 2002 using the respective mortality improvement rates from the 
Mortality Improvement Scale MP-2018 for males and females.\7\ The 
mortality table in the proposed regulations was developed by blending 
the resulting separate mortality rates for males and females using a 
fixed 50 percent male/50 percent female blend.
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    \6\ The experience tables and the 2012 Individual Annuity 
Mortality tables can be found at https://www.actuary.org/sites/default/files/files/publications/Payout_Annuity_Report_09-28-11.pdf.
    \7\ The Mortality Improvement Scale MP-2018 can be found at 
https://www.soa.org/experience-studies/2018/mortality-improvement-scale-mp-2018/.
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    The Single Life Table in the proposed regulations sets forth life 
expectancies for each age, with the life expectancy for an age 
calculated as the sum of the probabilities of an individual at that age 
surviving to each future year. The resulting life expectancy is then 
increased by \11/24\ \8\ to approximate the effect of monthly payments, 
and is subject to a floor of 1.0.
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    \8\ Assuming an equal distribution of deaths throughout the 
year, if a retiree is scheduled to receive monthly payments on the 
last day of each month then, in the year of death, on average, the 
retiree would receive \11/24\th of a full year's worth of payments.
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    The Uniform Lifetime Table in the proposed regulations sets forth 
joint and last survivor life expectancies for each age beginning with 
age 70, based on a hypothetical beneficiary. Pursuant to Sec.  
1.401(a)(9)-5, Q&A-4(a), the Uniform Lifetime Table is used for 
determining the distribution period for lifetime distributions to an 
employee in situations in which the employee's surviving spouse either 
is not the sole designated beneficiary or is the sole designated 
beneficiary but is not more than 10 years younger than the employee. As 
under the existing regulations, the joint and last survivor life 
expectancy of an employee is taken from the Joint and Last Survivor 
Table using a hypothetical beneficiary who is assumed to be 10 years 
younger than the employee.
    The Joint and Last Survivor Table sets forth joint and last 
survivor life expectancies of an employee and the employee's 
beneficiary for each combination of ages of those individuals. The 
joint and last survivor life expectancy for an employee and a 
beneficiary at a combination of ages is calculated as the sum of the 
probabilities of the employee surviving to each future year, plus the 
sum of the probabilities of the beneficiary surviving to each future 
year, minus the sum of the probabilities of both the employee and 
beneficiary surviving to each future year. The resulting joint and last 
survivor life expectancy is then increased by \11/24\ to approximate 
the effect of monthly payments, and is subject to a floor of 1.0.
    The life expectancy tables in the current regulations are used in 
several examples in Sec.  1.401(a)(9)-6, Q&A-14(f) that illustrate the 
availability of the exception described in Sec.  1.401(a)(9)-6, Q&A-
14(c) (regarding certain increasing payments under insurance company 
annuity contracts). These proposed regulations do not include revisions 
to these examples to reflect the life expectancy tables in the proposed 
regulations.

III. Effective/Applicability Date

    The life expectancy tables and Uniform Lifetime Table under these 
proposed regulations would apply for distribution calendar years 
beginning on or after January 1, 2021. Thus, for example, for an 
individual who attains age 70\1/2\ during 2020 (so that the minimum 
required distribution for the distribution calendar year 2020 is due 
April 1, 2021), the final regulations would not apply to the minimum 
required distribution for the individual's 2020 distribution calendar 
year (which is due April 1, 2021), but would apply to the minimum 
required distribution for the individual's 2021 distribution calendar 
year (which is due December 31, 2021).
    These proposed regulations include a transition rule that applies 
if an employee died before January 1, 2021, and, under the rules of 
Sec.  1.401(a)(9)-5, Q&A-5, the distribution period that applies for 
calendar years following the calendar year of the employee's death is 
equal to a single life expectancy calculated as of the calendar year of 
the employee's death (or if applicable, the year after the employee's 
death), reduced by 1 for each subsequent year. Under this transition 
rule, the initial life expectancy used to determine the distribution 
period is reset by using the new Single Life Table for the age of the 
relevant individual in the calendar year for which life expectancy was 
set under Sec.  1.401(a)(9)-5, Q&A 5(c). For distribution calendar 
years beginning on or after January 1, 2021, the distribution period is 
determined by reducing that initial life expectancy by 1 for each year 
subsequent to the year for which it was initially set.

[[Page 60815]]

    This transition rule applies in three situations: (1) The employee 
died before the required beginning date with a non-spousal designated 
beneficiary (so that the applicable distribution period is determined 
based on the remaining life expectancy of the designated beneficiary 
for the calendar year following the calendar year of the employee's 
death); (2) the employee died after the required beginning date without 
a designated beneficiary (so that the applicable distribution period is 
determined based on the remaining life expectancy of the employee for 
the year of the employee's death); and (3) the employee, who is younger 
than the designated beneficiary, died after the required beginning date 
(so that the applicable distribution period is determined based on the 
remaining life expectancy of the employee for the year of the 
employee's death).
    The proposed regulations illustrate the application of this 
transition rule with an example involving an employee who died at age 
80 in 2018 with a designated beneficiary (who was not the employee's 
spouse) who was age 75 in the year of the employee's death. For 2019, 
the distribution period that applies for the beneficiary is 12.7 years 
(the period applicable for a 76 year old under the Single Life Table in 
current Sec.  1.401(a)(9)-9), and for 2020, it is 11.7 years (the 
original distribution period, reduced by 1 year). For 2021, taking into 
account the life expectancy tables under the proposed regulations and 
applying the transition rule, the applicable distribution period would 
be 12.0 years (the 14.0 year life expectancy for a 76 year old under 
the Single Life Table in the proposed regulations, reduced by 2 years).
    A similar transition rule applies if an employee's sole beneficiary 
is the employee's surviving spouse and the spouse died before January 
1, 2021. Under the rules of Sec.  1.401(a)(9)-5, Q&A-5(c)(2), the 
distribution period that applies for the spouse's beneficiary is equal 
to the single life expectancy for the spouse calculated for the 
calendar year of the spouse's death, reduced by 1 for each subsequent 
year. Under the transition rule, the initial life expectancy used to 
determine the distribution period is reset by using the new Single Life 
Table for the age of the spouse in the calendar year of the spouse's 
death. For distribution calendar years beginning on or after January 1, 
2021, the distribution period is determined by reducing that initial 
life expectancy by 1 for each year subsequent to the year for which it 
was initially set.
    These transition rules, under which there is a one-time reset for 
the relevant life expectancy using the Single Life Table under the 
proposed regulations, are designed to recognize that the general 
population has longer life expectancies than the life expectancies set 
forth in the 2002 regulations. However, because the reset life 
expectancy is based on the age for which life expectancy was originally 
determined (rather than the relevant individual's current age), it is 
consistent with Congressional intent to limit recalculation of life 
expectancy to the employee and the employee's spouse.

IV. Applicability to Revenue Ruling 2002-62

    After final regulations that provide updated life expectancy and 
distribution period tables under section 401(a)(9) are issued, if a 
taxpayer commenced receiving substantially equal periodic payments 
before January 1, 2021, using the required minimum distribution method 
described in section 2.01(a) of Rev. Rul. 2002-62, then the application 
of the final regulations will not be treated as a modification to a 
series of substantially equal periodic payments as described in section 
72(t)(4)(A)(ii). In addition, if a taxpayer commences receiving 
substantially equal periodic payments on or after January 1, 2021, and 
uses either the fixed amortization method described in section 2.01(b) 
of Rev. Rul. 2002-62 or the fixed annuitization method described in 
section 2.01(c) of Rev. Rul. 2002-62, then the method should be applied 
by applying the corresponding life expectancy, distribution period, and 
mortality tables in the final regulations in lieu of the tables in 
formerly applicable Sec.  1.401(a)(9)-9 that are referenced in Rev. 
Rul. 2002-62.

Special Analyses

I. Regulatory Impact Analysis

    Executive Orders 13771, 13563, and 12866 direct agencies to assess 
costs and benefits of available regulatory alternatives and, if 
regulation is necessary, to select regulatory approaches that maximize 
net benefits, including potential economic, environmental, public 
health and safety effects, distributive impacts, and equity. Executive 
Order 13563 emphasizes the importance of quantifying both costs and 
benefits, reducing costs, harmonizing rules, and promoting flexibility. 
The Executive Order 13771 designation for any final rule resulting from 
the proposed regulation will be informed by comments received. The 
preliminary Executive Order 13771 designation for this proposed rule is 
deregulatory.
    The proposed regulations have been designated by the Office of 
Management and Budget's (OMB's) Office of Information and Regulatory 
Affairs (OIRA) as subject to review under Executive Order 12866 
pursuant to the Memorandum of Agreement (MOA, April 11, 2018) between 
the Treasury Department and the Office of Management and Budget 
regarding review of tax regulations. OIRA has determined that the 
proposed rulemaking is significant and subject to review under 
Executive Order 12866 and section 1(b) of the Memorandum of Agreement. 
Accordingly, the proposed regulations have been reviewed by OMB.
1. Introduction and Need for Regulation
    As stated earlier in the preamble to the proposed regulations, in 
accordance with Executive Order 13847, the Treasury Department and the 
IRS have examined the life expectancy and distribution period tables in 
Sec.  1.401(a)(9)-9 and have reviewed currently available mortality 
data. As a result of this review, the Treasury Department and the IRS 
determined that those tables should be updated to reflect current life 
expectancies.
    The life expectancy tables and applicable distribution period 
tables in the proposed regulations reflect longer life expectancies 
than the tables in the existing regulations. The effect of these 
changes is to reduce annual required minimum distributions (RMDs) from 
qualified defined contribution plans, IRAs, and certain other tax-
favored retirement plans (referred to as affected retirement plans). 
The purpose of such updates is to increase the effectiveness of these 
tax-favored retirement programs by allowing retirees to retain more 
retirement savings in these programs for their later years.
    Pursuant to section 6(a)(3)(B) of Executive Order 12866, the 
following qualitative analysis provides further details regarding the 
anticipated impacts of the proposed regulations. After briefly 
describing the proposed regulations in Part 2, the baseline used for 
the analysis is described in Part 3. Part 4 describes the entities and 
individuals affected by the proposed regulations. Part 5 provides a 
qualitative assessment of the potential economic effects, including 
benefits and costs, of the proposed regulations compared to the 
baseline.

[[Page 60816]]

2. The Proposed Regulations
    The RMD rules require an individual to withdraw assets from an 
affected retirement plan as generally taxable distributions over the 
life expectancy of the individual (or the individual and spouse).\9\ 
Balances remaining at the death of the individual that are paid to a 
spouse as designated beneficiary must generally be withdrawn over the 
life expectancy of the spouse.\10\ The purpose of the RMD rules is to 
ensure that the favorable tax treatment afforded a qualified plan is 
used primarily to provide retirement income to a participant and 
designated beneficiary, while mitigating the cost to the government of 
deferred taxation on savings in qualified retirement plans.
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    \9\ This requirement to take distributions during the 
individual's lifetime does not apply to a Roth IRA described in 
section 408A.
    \10\ Balances payable to other designated beneficiaries must 
generally be withdrawn according to the beneficiary's life 
expectancy (fixed as of the year of death). Different rules apply if 
the individual dies prior to the required beginning date for RMDs.
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    The life expectancy tables and applicable distribution period 
tables in the proposed regulations reflect longer life expectancies 
than the tables in the existing regulations that are generally between 
one and two years longer than under the existing regulations. This will 
give individuals with affected retirement plans the option to withdraw 
slightly smaller amounts from their plans each year, giving individuals 
and beneficiaries the option to leave amounts in tax-favored retirement 
accounts for a slightly longer period of time, to account for the 
possibility that they may live longer.
3. Baseline
    The Treasury Department and the IRS have assessed the benefits and 
costs of these proposed regulations relative to a no-action baseline 
reflecting anticipated Federal income tax-related behavior in the 
absence of these proposed regulations.
4. Affected Entities and Individuals
    The proposed regulations affect individuals who withdraw exactly 
the RMD amount from their affected retirement plan but who would prefer 
to withdraw less in the absence of the minimum distribution 
requirements. Individuals who withdraw more than the current RMD are 
not bound by the current rules and therefore are not expected to reduce 
withdrawals as a result of the proposed regulations. Using confidential 
tax return data, the Treasury Department estimates roughly 4.6 million 
individuals, or 20.5% of all individuals required to take RMDs from an 
affected retirement plan, will make withdrawals at the minimum required 
level in 2021, and might reduce withdrawals as a result of the rule.
    In addition, Individual Retirement Account (IRA) providers would 
have to change the administration of their IRAs to reflect the new life 
expectancy tables. The Treasury Department does not have an estimate of 
the number of such entities. Additionally, employer plans that do not 
require benefits to be paid out as a lump sum would have to change the 
administration of their plans to reflect the new life expectancy 
tables. The Treasury Department expects that this would include most 
large plans, which typically do not require benefits to be paid out in 
a lump sum and thus would be affected by the proposed regulations. The 
latest available data, the Private Pension Bulletin produced by the 
Department of Labor, indicate there were 81,469 large qualified pension 
plans (defined as plans with more than 100 participants) in 2016.\11\
---------------------------------------------------------------------------

    \11\ https://www.dol.gov/sites/default/files/ebsa/researchers/statistics/retirement-bulletins/private-pension-plan-bulletin-historical-tables-and-graphs.pdf.
---------------------------------------------------------------------------

5. Economic Effects
a. Labor Supply Effect
    The proposed rule produces a positive wealth effect, as lower 
levels of RMDs lead to larger amounts of assets earning tax-deferred 
returns. While this might plausibly lead to a reduction in labor 
supply, this effect is likely to be small for the following reasons.
    First, the proposed regulations would lead to a small decrease in 
the portion of assets in affected retirement plans that must be 
withdrawn as an RMD for a 70-year old retiree. Under the current 
regulations, if a 70-year old retiree had $250,000 in his or her 
affected retirement plan, the individual is required at age 70 to 
withdraw $9,124, equal to 3.65% of plan assets. Under the proposed 
regulations, the individual would be required to withdraw $8,591, equal 
to 3.44% of plan assets, a decrease of $533 or 0.21% of plan assets. 
Under the current regulations, a 90-year old retiree with $250,000 in 
his or her affected retirement plan would be required at age 90 to 
withdraw $21,930, equal to 8.77% of plan assets. Under the proposed 
regulations, the individual would be required to withdraw $20,661, 
equal to 8.26% of plan assets, a decrease of $1,269 or 0.51% of plan 
assets.
    Second, the proposed regulations are expected to affect the labor 
supply decisions only of individuals who are making withdrawals at or 
very close to the RMD level. Individuals making withdrawals from 
affected retirement plans exceeding the current RMD are not bound by 
the current minimum and are therefore not affected by relaxing the 
minimum by a small amount. Hence, their labor supply decisions are 
unlikely to change based on the proposed regulations. Thus, the 
proposed regulations would likely affect only a very small portion of 
high income individuals working into their late 60s and early 70s.
    The small impact of the proposed regulations is illustrated by an 
example. Assume the following facts. The individual is unmarried and 
has $250,000 in his or her IRA and $0 in a taxable account. The 
individual turns age 70 on January 1 and because the individual turns 
70\1/2\ in the year must begin taking RMDs. The RMD amount is 
determined as of January 1, but is withdrawn on December 31 of the year 
in question. Tax is paid immediately upon the withdrawal of the RMD. 
Because the individual who is bound by the RMD rules has revealed a 
preference to continue to save the funds rather than consume them, the 
amount remaining after the tax has been paid on the distribution is 
placed into a taxable investment account on January 1 of the following 
year (the day after the RMD is made). Assets held in the IRA and the 
taxable account earn a 3% rate of return once the individual turns age 
70. The RMDs and the returns in the taxable account are taxed at a 
marginal rate of 22%.
    Under the mortality rates in the proposed regulations, an 
individual who is 70 is expected to live until approximately age 90. We 
examine the total assets, i.e., the sum of the assets in the IRA and in 
the taxable account, that the taxpayer would have at age 90 if the 
individual only takes RMDs each year. Under the current regulations, 
the individual's total assets at age 90 would be $371,004. Under the 
proposed regulations, the individual's total assets at age 90 would be 
$374,461. This $3,457 (less than 1%) increase in total assets at age 90 
is unlikely to allow or incentivize the individual to retire earlier 
than he or she otherwise would.
    The proposed regulations could in theory lead to an increase in 
labor supply. The argument is that because the value of contributing to 
a retirement fund has increased, the return to working longer has 
increased. Another example illustrates that the additional return to 
working is small and very unlikely to induce an increase in labor 
supply.
    Assume the following facts. The individual is unmarried and is age 
69.

[[Page 60817]]

The individual chooses whether to work an additional year or to retire. 
If the individual works an additional year, the individual's income is 
sufficiently large so that the individual would choose to contribute 
the maximum amount to an IRA ($7,000 in 2019). If the individual 
retires, the individual does not contribute to an IRA. That is, if the 
individual retires at age 69, the individual will have $250,000 of 
assets in his or her IRA and $0 in a taxable account on January 1 in 
the year the individual turns age 70. If the individual retires at age 
70, the individual will have $257,000 of assets in his or her IRA and 
$0 in a taxable account on January 1 in the year the individual turns 
age 70.
    As in the previous example, the individual has RMDs beginning at 
age 70\1/2\. The RMD amount is determined on January 1 but is withdrawn 
on December 31 of the year in question. Tax is paid immediately upon 
the withdrawal of the RMD amount. The amount remaining after the tax 
has been paid on the distribution is placed on January 1 of the 
following year, i.e., the day after the RMD was made, into a taxable 
investment account. Assets held in the IRA and the taxable account earn 
a 3% rate of return once the individual turns age 70. The RMDs and the 
returns in the taxable account are taxed at a marginal tax rate of 22%.
    We again examine the total assets, i.e., the sum of the assets in 
the IRA and in the taxable account that the individual would have at 
age 90. If the individual waits to retire at age 70, under the current 
RMD rules, the individual's total assets at age 90 would be $10,388 
more than if the taxpayer retired at age 69. Under the proposed 
rulemaking, if the individual waits to retire at age 70, the 
individual's total assets at age 90 would be $10,485 more than if the 
individual retired at age 69.
    The proposed rulemaking, therefore, increases the difference in 
total assets at age 90 by $97. Even if the individual contributed the 
$25,000 maximum to a 401(k) plan--$19,000 plus $6,000 in catch-up 
contributions in 2019--the proposed rulemaking would increase the 
difference in total assets at age 90 by only $346. These amounts are 
likely much too small to affect the individual's decision about whether 
to retire at age 69 or wait to retire at age 70.
    Under the standard assumption that leisure is a normal good, i.e., 
time spent not working increases as income and wealth increase, the 
increase in potential retirement income generated by the proposed 
rulemaking could lead some individuals to work less. However, given the 
magnitude of the change as suggested in the preceding example, this 
behavior is unlikely.
b. Increased Fees
    Under the proposed regulations, more assets will be left in 
affected retirement plans. Using confidential tax data, the Treasury 
Department estimates that in 2021, the proposed regulations would lead 
to an $8.1 billion reduction in distributions from affected retirement 
plans. A joint study by Brightscope and the Investment Company 
Institute indicates that ``all-in'' fees for large plans, which are the 
ones most likely not to require distributions to be taken as a lump 
sum, are typically below 1%.\12\ Thus, reduced withdrawals could lead 
to an increase in fees of about $81 million earned by providers of 
services to affected retirement plans in 2021. However, in the absence 
of the proposed regulations, individuals who prefer to make smaller 
withdrawals would likely transfer these funds into taxable investment 
accounts, which carry their own fees. As a result, the net additional 
fees earned by the investment industry as a result of the proposed 
regulations are expected to be much less than $81 million.
---------------------------------------------------------------------------

    \12\ See ``The Brightscope/ICI Defined Contribution Plan 
Profile: A Close Look at 401(k) Plans'' (December 2014) at https://www.ici.org/pdf/ppr_14_dcplan_profile_401k.pdf. This study points to 
page 7 of ``Inside the Structure of Defined Contribution/401(k) Plan 
Fees, 2013: A study assessing the mechanics of the `all-in' fee'' 
(August 2014) at https://www.ici.org/pdf/rpt_14_dc_401k_fee_study.pdf, for a definition of the `all-in fee.' 
This definition of `all-in fee' ``. . . includes all administrative 
or recordkeeping fees as well as investment fees (i.e., the 
investment option's total expense ratio) whether they are assessed 
at the plan, employer or participant level. The `all-in' fee 
excludes those recordkeeping and administrative activity fees that 
only apply to particular participants who engage in the activity 
(e.g., self-directed brokerage, managed accounts, loans, QDROs and 
distributions).''
---------------------------------------------------------------------------

c. Administrative Costs
    Under the proposed regulations, all IRA providers and 
administrators of employer-sponsored retirement plans that allow non-
lump sum distributions will need to update their life expectancy and 
distribution period tables and communicate the changes in their RMDs to 
their plan participants. However, most employers use purchased software 
of third-party service providers that provide plan administrative 
services for many employers. This creates economies of scale and 
reduces the total cost of the required update. The total cost will then 
be spread over many employers, such that the cost to each employer is 
expected to be very low. The Treasury Department and the IRS do not 
have sufficient data to determine the increased administrative costs of 
the proposed regulations for an individual IRA provider, plan 
administrator who uses in-house software, plan service provider or 
software developer, and invite comments on the cost of implementing the 
life expectancy and distribution period table in the proposed 
regulations for these entities. The Treasury Department and the IRS 
also invite comments on the number of such entities who would have to 
implement changes to software in order to implement the life expectancy 
and distribution period table in the proposed regulations.

II. Regulatory Flexibility Act

    It is hereby certified pursuant to the Regulatory Flexibility Act 
*5 U.S.C., chapter 6) that these proposed regulations will not have a 
significant economic impact on a substantial number of small entities. 
These proposed regulations will apply to all employers that sponsor 
defined contribution plans regardless of size. Although data are not 
available to estimate the number of small entitles affected, the 
proposed rule may affect a substantial number. As stated above, this 
rule updates life expectancies that are required to be used by statute.
    Although the proposed rule may affect a substantial number of small 
entities, the economic impact of the proposed regulations is not likely 
to be significant. Small businesses generally comply with the minimum 
required distribution rules using either third-party administrators or 
software, creating economies of scale that mitigate the cost of 
updating life expectancy tables. Such software is updated periodically 
irrespective of a change in life expectancies used to determine minimum 
required distributions. The portion of the cost of a periodic update 
that is attributable to the implementation of the life expectancy and 
distribution period tables in the proposed regulations will be spread 
over the client base of a service provider that uses software developed 
in-house, and over the group of purchasers of generally-available plan 
administration software. Because, in either case, the cost of changing 
software to implement the updated life expectancies is spread over a 
large group of businesses that maintain retirement plans, it is 
estimated that the incremental cost for each affected small businesses 
as a result of the use of updated life expectancies is not significant.
    Notwithstanding this certification, Treasury and the IRS invite 
comments about the impact that the proposed rule would have on small 
entities. Pursuant to section 7805(f) of the Code, this

[[Page 60818]]

notice of proposed rulemaking will be submitted to the Chief Counsel 
for Advocacy of the Small Business Administration for comment on its 
impact on small entities.

Comments and Public Hearing

    Before these proposed regulations are adopted as final regulations, 
consideration will be given to any comments that are submitted timely 
to the Treasury Department and the IRS as prescribed in this preamble 
in the ADDRESSES section. The Treasury Department and the IRS request 
comments on all aspects of these proposed regulations, including:

     How often the life expectancy and distribution period 
tables in these regulations should be updated.
     The extent of the administrative burden involved in 
implementing any such updates.
     Whether guidance is needed so that a participant whose 
plan administrator or trustee fails to implement the final 
regulations in a timely fashion may take required minimum 
distributions (or roll over distributions in excess of the required 
minimum distribution) in a manner that takes into account the final 
regulations.

All comments will be available for public inspection and copying at 
www.regulations.gov or upon request.
    A public hearing on these proposed regulations has been scheduled 
for January 23, 2020, beginning at 10 a.m. in the IRS Auditorium, 
Internal Revenue Service, 1111 Constitution Avenue NW, Washington, DC 
20224. Due to building security procedures, visitors must enter at the 
Constitution Avenue entrance. In addition, all visitors must present 
photo identification to enter the building. Because of access 
restrictions, visitors will not be admitted beyond the immediate 
entrance area more than 30 minutes before the hearing starts. For 
information about having your name placed on the building access list 
to attend the hearing, see the FOR FURTHER INFORMATION CONTACT section 
of this preamble.
    The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who 
wish to present oral comments at the hearing must submit written or 
electronic comments by January 7, 2020, and an outline of topics to be 
discussed and the amount of time to be devoted to each topic by January 
7, 2020. A period of 10 minutes will be allotted to each person for 
making comments. An agenda showing the scheduling of the speakers will 
be prepared after the deadline for receiving outlines has passed. 
Copies of the agenda will be available free of charge at the hearing.

Drafting Information

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

List of Subjects in 26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

Proposed Amendments to the Regulations

    Accordingly, 26 CFR part 1 is proposed to be amended as follows:

PART 1--INCOME TAX

0
Paragraph 1. The authority citation for part 1 continues to read in 
part as follows:

    Authority: 26 U.S.C. 7805 * * *


Sec.  1.401(a)(9)-5  [Amended]

0
Par. 2. Section 1.401(a)(9)-5 is amended by:
0
1. Removing the language ``A-1 of Sec.  1.401(a)(9)-9'' wherever it 
appears and adding ``Sec.  1.401(a)(9)-9(b)'' in its place.
0
2. Removing the language ``A-2 of Sec.  1.401(a)(9)-9'' wherever it 
appears and adding ``Sec.  1.401(a)(9)-9(c)'' in its place.
0
3. Removing the language ``A-3 of Sec.  1.401(a)(9)-9'' wherever it 
appears and adding ``Sec.  1.401(a)(9)-9(d)'' in its place.


Sec.  1.401(a)(9)-6  [Amended]

0
Par. 3. Section 1.401(a)(9)-6 is amended by:
0
1. Removing the language ``A-1 of Sec.  1.401(a)(9)-9'' wherever it 
appears and adding ``Sec.  1.401(a)(9)-9(b)'' in its place.
0
2. Removing the language ``A-2 of Sec.  1.401(a)(9)-9'' wherever it 
appears and adding ``Sec.  1.401(a)(9)-9(d)'' in its place.
0
3. Removing the language ``A-3 of Sec.  1.401(a)(9)-9'' wherever it 
appears and adding ``Sec.  1.401(a)(9)-9(e)'' in its place.


Sec.  1.401(a)(9)-8  [Amended]

0
Par. 4. Section 1.401(a)(9)-8 is amended by removing the language ``A-2 
of Sec.  1.401(a)(9)-9'' wherever it appears and adding ``Sec.  
1.401(a)(9)-9(d)'' in its place.
0
Par. 5. Section 1.401(a)(9)-9 is amended to read as follows:

Section 1.401(a)(9)-9 Life Expectancy and Distribution Period Tables

    (a) In general. This section specifies the life expectancy and 
applicable distribution period tables that apply for purposes of 
determining required minimum distributions under section 401(a)(9). 
Paragraphs (b), (c), and (d) of this section set forth these tables. 
Paragraph (e) of this section provides the mortality rates that are 
used to develop these tables. Paragraph (f) of this section provides 
applicability date rules.
    (b) Single Life Table. Table 1 to paragraph (b), referred to as the 
Single Life Table, sets forth the life expectancy of an individual at 
each age.

               Table 1 to Paragraph (b)--Single Life Table
------------------------------------------------------------------------
                         Age                            Life expectancy
------------------------------------------------------------------------
0....................................................               84.5
1....................................................               83.7
2....................................................               82.7
3....................................................               81.7
4....................................................               80.8
5....................................................               79.8
6....................................................               78.8
7....................................................               77.8
8....................................................               76.8
9....................................................               75.8
10...................................................               74.8
11...................................................               73.8
12...................................................               72.8
13...................................................               71.9
14...................................................               70.9
15...................................................               69.9
16...................................................               68.9
17...................................................               67.9
18...................................................               66.9
19...................................................               66.0
20...................................................               65.0
21...................................................               64.0
22...................................................               63.0
23...................................................               62.0
24...................................................               61.1
25...................................................               60.1
26...................................................               59.1
27...................................................               58.2
28...................................................               57.2
29...................................................               56.2
30...................................................               55.3
31...................................................               54.3
32...................................................               53.4
33...................................................               52.4
34...................................................               51.4
35...................................................               50.5
36...................................................               49.5
37...................................................               48.6
38...................................................               47.6
39...................................................               46.6
40...................................................               45.7
41...................................................               44.7
42...................................................               43.8
43...................................................               42.8
44...................................................               41.8
45...................................................               40.9
46...................................................               39.9
47...................................................               39.0
48...................................................               38.0
49...................................................               37.1
50...................................................               36.1
51...................................................               35.2
52...................................................               34.3
53...................................................               33.3
54...................................................               32.4
55...................................................               31.5

[[Page 60819]]

 
56...................................................               30.6
57...................................................               29.7
58...................................................               28.8
59...................................................               27.9
60...................................................               27.1
61...................................................               26.2
62...................................................               25.3
63...................................................               24.5
64...................................................               23.6
65...................................................               22.8
66...................................................               22.0
67...................................................               21.2
68...................................................               20.4
69...................................................               19.5
70...................................................               18.7
71...................................................               17.9
72...................................................               17.1
73...................................................               16.3
74...................................................               15.6
75...................................................               14.8
76...................................................               14.0
77...................................................               13.3
78...................................................               12.6
79...................................................               11.9
80...................................................               11.2
81...................................................               10.5
82...................................................                9.9
83...................................................                9.2
84...................................................                8.6
85...................................................                8.1
86...................................................                7.5
87...................................................                7.0
88...................................................                6.6
89...................................................                6.1
90...................................................                5.7
91...................................................                5.3
92...................................................                4.9
93...................................................                4.6
94...................................................                4.2
95...................................................                3.9
96...................................................                3.7
97...................................................                3.4
98...................................................                3.2
99...................................................                3.0
100..................................................                2.8
101..................................................                2.6
102..................................................                2.5
103..................................................                2.3
104..................................................                2.2
105..................................................                2.1
106..................................................                2.1
107..................................................                2.1
108..................................................                2.0
109..................................................                2.0
110..................................................                2.0
111..................................................                2.0
112..................................................                2.0
113..................................................                1.9
114..................................................                1.9
115..................................................                1.8
116..................................................                1.8
117..................................................                1.6
118..................................................                1.4
119..................................................                1.1
120 +................................................                1.0
------------------------------------------------------------------------

    (c) Uniform Lifetime Table. Table 2 to paragraph (c), referred to 
as the Uniform Lifetime Table, sets forth the distribution period that 
applies for lifetime distributions to an employee in situations in 
which the employee's surviving spouse is not the sole designated 
beneficiary. This table is also used if the employee's surviving spouse 
is the sole designated beneficiary but is not more than 10 years 
younger than the employee.

            Table 2 to Paragraph (c)--Uniform Lifetime Table
------------------------------------------------------------------------
                                                          Distribution
                   Age of employee                           period
------------------------------------------------------------------------
70...................................................               29.1
71...................................................               28.2
72...................................................               27.3
73...................................................               26.4
74...................................................               25.5
75...................................................               24.6
76...................................................               23.7
77...................................................               22.8
78...................................................               21.9
79...................................................               21.0
80...................................................               20.2
81...................................................               19.3
82...................................................               18.4
83...................................................               17.6
84...................................................               16.8
85...................................................               16.0
86...................................................               15.2
87...................................................               14.4
88...................................................               13.6
89...................................................               12.9
90...................................................               12.1
91...................................................               11.4
92...................................................               10.8
93...................................................               10.1
94...................................................                9.5
95...................................................                8.9
96...................................................                8.3
97...................................................                7.8
98...................................................                7.3
99...................................................                6.8
100..................................................                6.4
101..................................................                5.9
102..................................................                5.6
103..................................................                5.2
104..................................................                4.9
105..................................................                4.6
106..................................................                4.3
107..................................................                4.1
108..................................................                3.9
109..................................................                3.7
110..................................................                3.5
111..................................................                3.4
112..................................................                3.2
113..................................................                3.1
114..................................................                3.0
115..................................................                2.9
116..................................................                2.8
117..................................................                2.7
118..................................................                2.5
119..................................................                2.3
120 +................................................                2.0
------------------------------------------------------------------------

    (d) Joint and Last Survivor Table. Table 3 to paragraph (d), 
referred to as the Joint and Last Survivor Table, is used for 
determining the joint and last survivor life expectancy of two 
individuals.

                                                 Table 3 to Paragraph (d)--Joint and Last Survivor Table
--------------------------------------------------------------------------------------------------------------------------------------------------------
                         Ages                              0          1          2          3          4          5          6          7          8
--------------------------------------------------------------------------------------------------------------------------------------------------------
0....................................................       91.8       91.4       90.9       90.5       90.1       89.7       89.3       89.0       88.7
1....................................................       91.4       90.9       90.4       89.9       89.5       89.1       88.7       88.3       88.0
2....................................................       90.9       90.4       89.9       89.4       88.9       88.5       88.1       87.7       87.3
3....................................................       90.5       89.9       89.4       88.9       88.4       87.9       87.5       87.1       86.7
4....................................................       90.1       89.5       88.9       88.4       87.9       87.4       86.9       86.5       86.1
5....................................................       89.7       89.1       88.5       87.9       87.4       86.9       86.4       85.9       85.5
6....................................................       89.3       88.7       88.1       87.5       86.9       86.4       85.9       85.4       84.9
7....................................................       89.0       88.3       87.7       87.1       86.5       85.9       85.4       84.9       84.4
8....................................................       88.7       88.0       87.3       86.7       86.1       85.5       84.9       84.4       83.9
9....................................................       88.4       87.7       87.0       86.3       85.7       85.1       84.5       83.9       83.4
10...................................................       88.1       87.4       86.7       86.0       85.3       84.7       84.1       83.5       82.9
11...................................................       87.9       87.1       86.4       85.7       85.0       84.4       83.7       83.1       82.5
12...................................................       87.6       86.9       86.1       85.4       84.7       84.0       83.4       82.7       82.1
13...................................................       87.4       86.7       85.9       85.1       84.4       83.7       83.0       82.4       81.7
14...................................................       87.2       86.4       85.7       84.9       84.2       83.4       82.7       82.0       81.4
15...................................................       87.0       86.2       85.5       84.7       83.9       83.2       82.4       81.7       81.0

[[Page 60820]]

 
16...................................................       86.9       86.1       85.3       84.5       83.7       82.9       82.2       81.4       80.7
17...................................................       86.7       85.9       85.1       84.3       83.5       82.7       81.9       81.2       80.4
18...................................................       86.6       85.7       84.9       84.1       83.3       82.5       81.7       80.9       80.2
19...................................................       86.4       85.6       84.7       83.9       83.1       82.3       81.5       80.7       79.9
20...................................................       86.3       85.5       84.6       83.8       82.9       82.1       81.3       80.5       79.7
21...................................................       86.2       85.3       84.5       83.6       82.8       81.9       81.1       80.3       79.5
22...................................................       86.1       85.2       84.3       83.5       82.6       81.8       80.9       80.1       79.3
23...................................................       86.0       85.1       84.2       83.4       82.5       81.6       80.8       79.9       79.1
24...................................................       85.9       85.0       84.1       83.2       82.4       81.5       80.6       79.8       78.9
25...................................................       85.8       84.9       84.0       83.1       82.2       81.4       80.5       79.6       78.8
26...................................................       85.7       84.8       83.9       83.0       82.1       81.2       80.4       79.5       78.6
27...................................................       85.6       84.8       83.9       82.9       82.0       81.1       80.3       79.4       78.5
28...................................................       85.6       84.7       83.8       82.9       82.0       81.0       80.1       79.3       78.4
29...................................................       85.5       84.6       83.7       82.8       81.9       81.0       80.1       79.2       78.3
30...................................................       85.4       84.6       83.6       82.7       81.8       80.9       80.0       79.1       78.2
31...................................................       85.4       84.5       83.6       82.6       81.7       80.8       79.9       79.0       78.1
32...................................................       85.3       84.4       83.5       82.6       81.6       80.7       79.8       78.9       78.0
33...................................................       85.3       84.4       83.5       82.5       81.6       80.7       79.7       78.8       77.9
34...................................................       85.2       84.3       83.4       82.5       81.5       80.6       79.7       78.7       77.8
35...................................................       85.2       84.3       83.4       82.4       81.5       80.5       79.6       78.7       77.7
36...................................................       85.2       84.3       83.3       82.4       81.4       80.5       79.5       78.6       77.7
37...................................................       85.1       84.2       83.3       82.3       81.4       80.4       79.5       78.5       77.6
38...................................................       85.1       84.2       83.2       82.3       81.3       80.4       79.4       78.5       77.6
39...................................................       85.1       84.2       83.2       82.3       81.3       80.3       79.4       78.4       77.5
40...................................................       85.0       84.1       83.2       82.2       81.3       80.3       79.3       78.4       77.4
41...................................................       85.0       84.1       83.1       82.2       81.2       80.3       79.3       78.4       77.4
42...................................................       85.0       84.1       83.1       82.2       81.2       80.2       79.3       78.3       77.4
43...................................................       84.9       84.0       83.1       82.1       81.2       80.2       79.2       78.3       77.3
44...................................................       84.9       84.0       83.1       82.1       81.1       80.2       79.2       78.2       77.3
45...................................................       84.9       84.0       83.0       82.1       81.1       80.1       79.2       78.2       77.3
46...................................................       84.9       84.0       83.0       82.1       81.1       80.1       79.2       78.2       77.2
47...................................................       84.9       84.0       83.0       82.0       81.1       80.1       79.1       78.2       77.2
48...................................................       84.8       83.9       83.0       82.0       81.0       80.1       79.1       78.1       77.2
49...................................................       84.8       83.9       83.0       82.0       81.0       80.1       79.1       78.1       77.1
50...................................................       84.8       83.9       82.9       82.0       81.0       80.0       79.1       78.1       77.1
51...................................................       84.8       83.9       82.9       82.0       81.0       80.0       79.0       78.1       77.1
52...................................................       84.8       83.9       82.9       81.9       81.0       80.0       79.0       78.0       77.1
53...................................................       84.8       83.9       82.9       81.9       81.0       80.0       79.0       78.0       77.1
54...................................................       84.7       83.9       82.9       81.9       80.9       80.0       79.0       78.0       77.0
55...................................................       84.7       83.8       82.9       81.9       80.9       79.9       79.0       78.0       77.0
56...................................................       84.7       83.8       82.9       81.9       80.9       79.9       79.0       78.0       77.0
57...................................................       84.7       83.8       82.9       81.9       80.9       79.9       78.9       78.0       77.0
58...................................................       84.7       83.8       82.8       81.9       80.9       79.9       78.9       78.0       77.0
59...................................................       84.7       83.8       82.8       81.9       80.9       79.9       78.9       77.9       77.0
60...................................................       84.7       83.8       82.8       81.8       80.9       79.9       78.9       77.9       76.9
61...................................................       84.7       83.8       82.8       81.8       80.9       79.9       78.9       77.9       76.9
62...................................................       84.7       83.8       82.8       81.8       80.9       79.9       78.9       77.9       76.9
63...................................................       84.6       83.8       82.8       81.8       80.8       79.9       78.9       77.9       76.9
64...................................................       84.6       83.8       82.8       81.8       80.8       79.9       78.9       77.9       76.9
65...................................................       84.6       83.8       82.8       81.8       80.8       79.8       78.9       77.9       76.9
66...................................................       84.6       83.7       82.8       81.8       80.8       79.8       78.9       77.9       76.9
67...................................................       84.6       83.7       82.8       81.8       80.8       79.8       78.8       77.9       76.9
68...................................................       84.6       83.7       82.8       81.8       80.8       79.8       78.8       77.9       76.9
69...................................................       84.6       83.7       82.8       81.8       80.8       79.8       78.8       77.9       76.9
70...................................................       84.6       83.7       82.8       81.8       80.8       79.8       78.8       77.8       76.9
71...................................................       84.6       83.7       82.8       81.8       80.8       79.8       78.8       77.8       76.9
72...................................................       84.6       83.7       82.8       81.8       80.8       79.8       78.8       77.8       76.9
73...................................................       84.6       83.7       82.7       81.8       80.8       79.8       78.8       77.8       76.8
74...................................................       84.6       83.7       82.7       81.8       80.8       79.8       78.8       77.8       76.8
75...................................................       84.6       83.7       82.7       81.8       80.8       79.8       78.8       77.8       76.8
76...................................................       84.6       83.7       82.7       81.8       80.8       79.8       78.8       77.8       76.8
77...................................................       84.6       83.7       82.7       81.8       80.8       79.8       78.8       77.8       76.8
78...................................................       84.6       83.7       82.7       81.8       80.8       79.8       78.8       77.8       76.8
79...................................................       84.6       83.7       82.7       81.8       80.8       79.8       78.8       77.8       76.8
80...................................................       84.6       83.7       82.7       81.8       80.8       79.8       78.8       77.8       76.8
81...................................................       84.6       83.7       82.7       81.8       80.8       79.8       78.8       77.8       76.8
82...................................................       84.6       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
83...................................................       84.6       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
84...................................................       84.6       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
85...................................................       84.6       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
86...................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
87...................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8

[[Page 60821]]

 
88...................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
89...................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
90...................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
91...................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
92...................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
93...................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
94...................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
95...................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
96...................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
97...................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
98...................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
99...................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
100..................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
101..................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
102..................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
103..................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
104..................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
105..................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
106..................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
107..................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
108..................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
109..................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
110..................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
111..................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
112..................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
113..................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
114..................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
115..................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
116..................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
117..................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
118..................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
119..................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
120+.................................................       84.5       83.7       82.7       81.7       80.8       79.8       78.8       77.8       76.8
--------------------------------------------------------------------------------------------------------------------------------------------------------


--------------------------------------------------------------------------------------------------------------------------------------------------------
                         Ages                              9          10         11         12         13         14         15         16         17
--------------------------------------------------------------------------------------------------------------------------------------------------------
0....................................................       88.4       88.1       87.9       87.6       87.4       87.2       87.0       86.9       86.7
1....................................................       87.7       87.4       87.1       86.9       86.7       86.4       86.2       86.1       85.9
2....................................................       87.0       86.7       86.4       86.1       85.9       85.7       85.5       85.3       85.1
3....................................................       86.3       86.0       85.7       85.4       85.1       84.9       84.7       84.5       84.3
4....................................................       85.7       85.3       85.0       84.7       84.4       84.2       83.9       83.7       83.5
5....................................................       85.1       84.7       84.4       84.0       83.7       83.4       83.2       82.9       82.7
6....................................................       84.5       84.1       83.7       83.4       83.0       82.7       82.4       82.2       81.9
7....................................................       83.9       83.5       83.1       82.7       82.4       82.0       81.7       81.4       81.2
8....................................................       83.4       82.9       82.5       82.1       81.7       81.4       81.0       80.7       80.4
9....................................................       82.9       82.4       81.9       81.5       81.1       80.7       80.4       80.0       79.7
10...................................................       82.4       81.9       81.4       80.9       80.5       80.1       79.7       79.4       79.0
11...................................................       81.9       81.4       80.9       80.4       79.9       79.5       79.1       78.7       78.4
12...................................................       81.5       80.9       80.4       79.9       79.4       78.9       78.5       78.1       77.7
13...................................................       81.1       80.5       79.9       79.4       78.9       78.4       77.9       77.5       77.1
14...................................................       80.7       80.1       79.5       78.9       78.4       77.9       77.4       76.9       76.5
15...................................................       80.4       79.7       79.1       78.5       77.9       77.4       76.9       76.4       75.9
16...................................................       80.0       79.4       78.7       78.1       77.5       76.9       76.4       75.9       75.4
17...................................................       79.7       79.0       78.4       77.7       77.1       76.5       75.9       75.4       74.9
18...................................................       79.4       78.7       78.0       77.4       76.7       76.1       75.5       75.0       74.4
19...................................................       79.2       78.4       77.7       77.0       76.4       75.7       75.1       74.5       74.0
20...................................................       78.9       78.2       77.4       76.7       76.0       75.4       74.7       74.1       73.5
21...................................................       78.7       77.9       77.2       76.4       75.7       75.0       74.4       73.7       73.1
22...................................................       78.5       77.7       76.9       76.2       75.4       74.7       74.0       73.4       72.7
23...................................................       78.3       77.5       76.7       75.9       75.2       74.4       73.7       73.1       72.4
24...................................................       78.1       77.3       76.5       75.7       74.9       74.2       73.5       72.7       72.1
25...................................................       77.9       77.1       76.3       75.5       74.7       73.9       73.2       72.5       71.7
26...................................................       77.8       76.9       76.1       75.3       74.5       73.7       72.9       72.2       71.5
27...................................................       77.6       76.8       75.9       75.1       74.3       73.5       72.7       71.9       71.2
28...................................................       77.5       76.6       75.8       74.9       74.1       73.3       72.5       71.7       71.0
29...................................................       77.4       76.5       75.6       74.8       73.9       73.1       72.3       71.5       70.7
30...................................................       77.3       76.4       75.5       74.6       73.8       73.0       72.1       71.3       70.5
31...................................................       77.2       76.3       75.4       74.5       73.7       72.8       72.0       71.1       70.3
32...................................................       77.1       76.2       75.3       74.4       73.5       72.7       71.8       71.0       70.1
33...................................................       77.0       76.1       75.2       74.3       73.4       72.5       71.7       70.8       70.0
34...................................................       76.9       76.0       75.1       74.2       73.3       72.4       71.5       70.7       69.8

[[Page 60822]]

 
35...................................................       76.8       75.9       75.0       74.1       73.2       72.3       71.4       70.5       69.7
36...................................................       76.7       75.8       74.9       74.0       73.1       72.2       71.3       70.4       69.5
37...................................................       76.7       75.7       74.8       73.9       73.0       72.1       71.2       70.3       69.4
38...................................................       76.6       75.7       74.7       73.8       72.9       72.0       71.1       70.2       69.3
39...................................................       76.6       75.6       74.7       73.8       72.8       71.9       71.0       70.1       69.2
40...................................................       76.5       75.6       74.6       73.7       72.8       71.8       70.9       70.0       69.1
41...................................................       76.5       75.5       74.6       73.6       72.7       71.8       70.8       69.9       69.0
42...................................................       76.4       75.5       74.5       73.6       72.6       71.7       70.8       69.8       68.9
43...................................................       76.4       75.4       74.5       73.5       72.6       71.6       70.7       69.8       68.9
44...................................................       76.3       75.4       74.4       73.5       72.5       71.6       70.6       69.7       68.8
45...................................................       76.3       75.3       74.4       73.4       72.5       71.5       70.6       69.6       68.7
46...................................................       76.3       75.3       74.3       73.4       72.4       71.5       70.5       69.6       68.7
47...................................................       76.2       75.3       74.3       73.3       72.4       71.4       70.5       69.5       68.6
48...................................................       76.2       75.2       74.3       73.3       72.3       71.4       70.4       69.5       68.5
49...................................................       76.2       75.2       74.2       73.3       72.3       71.4       70.4       69.4       68.5
50...................................................       76.1       75.2       74.2       73.2       72.3       71.3       70.4       69.4       68.5
51...................................................       76.1       75.2       74.2       73.2       72.2       71.3       70.3       69.4       68.4
52...................................................       76.1       75.1       74.2       73.2       72.2       71.3       70.3       69.3       68.4
53...................................................       76.1       75.1       74.1       73.2       72.2       71.2       70.3       69.3       68.3
54...................................................       76.1       75.1       74.1       73.1       72.2       71.2       70.2       69.3       68.3
55...................................................       76.0       75.1       74.1       73.1       72.1       71.2       70.2       69.2       68.3
56...................................................       76.0       75.0       74.1       73.1       72.1       71.2       70.2       69.2       68.3
57...................................................       76.0       75.0       74.1       73.1       72.1       71.1       70.2       69.2       68.2
58...................................................       76.0       75.0       74.0       73.1       72.1       71.1       70.1       69.2       68.2
59...................................................       76.0       75.0       74.0       73.0       72.1       71.1       70.1       69.2       68.2
60...................................................       76.0       75.0       74.0       73.0       72.1       71.1       70.1       69.1       68.2
61...................................................       76.0       75.0       74.0       73.0       72.0       71.1       70.1       69.1       68.1
62...................................................       75.9       75.0       74.0       73.0       72.0       71.0       70.1       69.1       68.1
63...................................................       75.9       75.0       74.0       73.0       72.0       71.0       70.1       69.1       68.1
64...................................................       75.9       74.9       74.0       73.0       72.0       71.0       70.0       69.1       68.1
65...................................................       75.9       74.9       73.9       73.0       72.0       71.0       70.0       69.1       68.1
66...................................................       75.9       74.9       73.9       73.0       72.0       71.0       70.0       69.0       68.1
67...................................................       75.9       74.9       73.9       72.9       72.0       71.0       70.0       69.0       68.1
68...................................................       75.9       74.9       73.9       72.9       72.0       71.0       70.0       69.0       68.0
69...................................................       75.9       74.9       73.9       72.9       71.9       71.0       70.0       69.0       68.0
70...................................................       75.9       74.9       73.9       72.9       71.9       71.0       70.0       69.0       68.0
71...................................................       75.9       74.9       73.9       72.9       71.9       70.9       70.0       69.0       68.0
72...................................................       75.9       74.9       73.9       72.9       71.9       70.9       70.0       69.0       68.0
73...................................................       75.9       74.9       73.9       72.9       71.9       70.9       70.0       69.0       68.0
74...................................................       75.9       74.9       73.9       72.9       71.9       70.9       69.9       69.0       68.0
75...................................................       75.9       74.9       73.9       72.9       71.9       70.9       69.9       69.0       68.0
76...................................................       75.8       74.9       73.9       72.9       71.9       70.9       69.9       68.9       68.0
77...................................................       75.8       74.9       73.9       72.9       71.9       70.9       69.9       68.9       68.0
78...................................................       75.8       74.9       73.9       72.9       71.9       70.9       69.9       68.9       68.0
79...................................................       75.8       74.8       73.9       72.9       71.9       70.9       69.9       68.9       68.0
80...................................................       75.8       74.8       73.9       72.9       71.9       70.9       69.9       68.9       67.9
81...................................................       75.8       74.8       73.9       72.9       71.9       70.9       69.9       68.9       67.9
82...................................................       75.8       74.8       73.9       72.9       71.9       70.9       69.9       68.9       67.9
83...................................................       75.8       74.8       73.9       72.9       71.9       70.9       69.9       68.9       67.9
84...................................................       75.8       74.8       73.8       72.9       71.9       70.9       69.9       68.9       67.9
85...................................................       75.8       74.8       73.8       72.9       71.9       70.9       69.9       68.9       67.9
86...................................................       75.8       74.8       73.8       72.9       71.9       70.9       69.9       68.9       67.9
87...................................................       75.8       74.8       73.8       72.9       71.9       70.9       69.9       68.9       67.9
88...................................................       75.8       74.8       73.8       72.9       71.9       70.9       69.9       68.9       67.9
89...................................................       75.8       74.8       73.8       72.9       71.9       70.9       69.9       68.9       67.9
90...................................................       75.8       74.8       73.8       72.9       71.9       70.9       69.9       68.9       67.9
91...................................................       75.8       74.8       73.8       72.9       71.9       70.9       69.9       68.9       67.9
92...................................................       75.8       74.8       73.8       72.9       71.9       70.9       69.9       68.9       67.9
93...................................................       75.8       74.8       73.8       72.8       71.9       70.9       69.9       68.9       67.9
94...................................................       75.8       74.8       73.8       72.8       71.9       70.9       69.9       68.9       67.9
95...................................................       75.8       74.8       73.8       72.8       71.9       70.9       69.9       68.9       67.9
96...................................................       75.8       74.8       73.8       72.8       71.9       70.9       69.9       68.9       67.9
97...................................................       75.8       74.8       73.8       72.8       71.9       70.9       69.9       68.9       67.9
98...................................................       75.8       74.8       73.8       72.8       71.9       70.9       69.9       68.9       67.9
99...................................................       75.8       74.8       73.8       72.8       71.9       70.9       69.9       68.9       67.9
100..................................................       75.8       74.8       73.8       72.8       71.9       70.9       69.9       68.9       67.9
101..................................................       75.8       74.8       73.8       72.8       71.9       70.9       69.9       68.9       67.9
102..................................................       75.8       74.8       73.8       72.8       71.9       70.9       69.9       68.9       67.9
103..................................................       75.8       74.8       73.8       72.8       71.9       70.9       69.9       68.9       67.9
104..................................................       75.8       74.8       73.8       72.8       71.9       70.9       69.9       68.9       67.9
105..................................................       75.8       74.8       73.8       72.8       71.9       70.9       69.9       68.9       67.9
106..................................................       75.8       74.8       73.8       72.8       71.9       70.9       69.9       68.9       67.9
107..................................................       75.8       74.8       73.8       72.8       71.9       70.9       69.9       68.9       67.9
108..................................................       75.8       74.8       73.8       72.8       71.9       70.9       69.9       68.9       67.9

[[Page 60823]]

 
109..................................................       75.8       74.8       73.8       72.8       71.9       70.9       69.9       68.9       67.9
110..................................................       75.8       74.8       73.8       72.8       71.9       70.9       69.9       68.9       67.9
111..................................................       75.8       74.8       73.8       72.8       71.9       70.9       69.9       68.9       67.9
112..................................................       75.8       74.8       73.8       72.8       71.9       70.9       69.9       68.9       67.9
113..................................................       75.8       74.8       73.8       72.8       71.9       70.9       69.9       68.9       67.9
114..................................................       75.8       74.8       73.8       72.8       71.9       70.9       69.9       68.9       67.9
115..................................................       75.8       74.8       73.8       72.8       71.9       70.9       69.9       68.9       67.9
116..................................................       75.8       74.8       73.8       72.8       71.9       70.9       69.9       68.9       67.9
117..................................................       75.8       74.8       73.8       72.8       71.9       70.9       69.9       68.9       67.9
118..................................................       75.8       74.8       73.8       72.8       71.9       70.9       69.9       68.9       67.9
119..................................................       75.8       74.8       73.8       72.8       71.9       70.9       69.9       68.9       67.9
120+.................................................       75.8       74.8       73.8       72.8       71.9       70.9       69.9       68.9       67.9
--------------------------------------------------------------------------------------------------------------------------------------------------------


--------------------------------------------------------------------------------------------------------------------------------------------------------
                         Ages                              18         19         20         21         22         23         24         25         26
--------------------------------------------------------------------------------------------------------------------------------------------------------
0....................................................       86.6       86.4       86.3       86.2       86.1       86.0       85.9       85.8       85.7
1....................................................       85.7       85.6       85.5       85.3       85.2       85.1       85.0       84.9       84.8
2....................................................       84.9       84.7       84.6       84.5       84.3       84.2       84.1       84.0       83.9
3....................................................       84.1       83.9       83.8       83.6       83.5       83.4       83.2       83.1       83.0
4....................................................       83.3       83.1       82.9       82.8       82.6       82.5       82.4       82.2       82.1
5....................................................       82.5       82.3       82.1       81.9       81.8       81.6       81.5       81.4       81.2
6....................................................       81.7       81.5       81.3       81.1       80.9       80.8       80.6       80.5       80.4
7....................................................       80.9       80.7       80.5       80.3       80.1       79.9       79.8       79.6       79.5
8....................................................       80.2       79.9       79.7       79.5       79.3       79.1       78.9       78.8       78.6
9....................................................       79.4       79.2       78.9       78.7       78.5       78.3       78.1       77.9       77.8
10...................................................       78.7       78.4       78.2       77.9       77.7       77.5       77.3       77.1       76.9
11...................................................       78.0       77.7       77.4       77.2       76.9       76.7       76.5       76.3       76.1
12...................................................       77.4       77.0       76.7       76.4       76.2       75.9       75.7       75.5       75.3
13...................................................       76.7       76.4       76.0       75.7       75.4       75.2       74.9       74.7       74.5
14...................................................       76.1       75.7       75.4       75.0       74.7       74.4       74.2       73.9       73.7
15...................................................       75.5       75.1       74.7       74.4       74.0       73.7       73.5       73.2       72.9
16...................................................       75.0       74.5       74.1       73.7       73.4       73.1       72.7       72.5       72.2
17...................................................       74.4       74.0       73.5       73.1       72.7       72.4       72.1       71.7       71.5
18...................................................       73.9       73.4       73.0       72.5       72.1       71.7       71.4       71.1       70.8
19...................................................       73.4       72.9       72.4       72.0       71.5       71.1       70.8       70.4       70.1
20...................................................       73.0       72.4       71.9       71.4       71.0       70.5       70.1       69.8       69.4
21...................................................       72.5       72.0       71.4       70.9       70.4       70.0       69.5       69.1       68.8
22...................................................       72.1       71.5       71.0       70.4       69.9       69.4       69.0       68.5       68.1
23...................................................       71.7       71.1       70.5       70.0       69.4       68.9       68.4       68.0       67.6
24...................................................       71.4       70.8       70.1       69.5       69.0       68.4       67.9       67.4       67.0
25...................................................       71.1       70.4       69.8       69.1       68.5       68.0       67.4       66.9       66.5
26...................................................       70.8       70.1       69.4       68.8       68.1       67.6       67.0       66.5       65.9
27...................................................       70.5       69.8       69.1       68.4       67.8       67.2       66.6       66.0       65.5
28...................................................       70.2       69.5       68.8       68.1       67.4       66.8       66.2       65.6       65.0
29...................................................       70.0       69.2       68.5       67.8       67.1       66.4       65.8       65.2       64.6
30...................................................       69.7       69.0       68.2       67.5       66.8       66.1       65.4       64.8       64.2
31...................................................       69.5       68.7       68.0       67.2       66.5       65.8       65.1       64.4       63.8
32...................................................       69.3       68.5       67.7       67.0       66.2       65.5       64.8       64.1       63.4
33...................................................       69.1       68.3       67.5       66.7       66.0       65.2       64.5       63.8       63.1
34...................................................       69.0       68.1       67.3       66.5       65.8       65.0       64.2       63.5       62.8
35...................................................       68.8       68.0       67.2       66.3       65.5       64.8       64.0       63.3       62.5
36...................................................       68.7       67.8       67.0       66.2       65.4       64.6       63.8       63.0       62.3
37...................................................       68.5       67.7       66.8       66.0       65.2       64.4       63.6       62.8       62.0
38...................................................       68.4       67.6       66.7       65.8       65.0       64.2       63.4       62.6       61.8
39...................................................       68.3       67.4       66.6       65.7       64.9       64.0       63.2       62.4       61.6
40...................................................       68.2       67.3       66.4       65.6       64.7       63.9       63.0       62.2       61.4
41...................................................       68.1       67.2       66.3       65.4       64.6       63.7       62.9       62.0       61.2
42...................................................       68.0       67.1       66.2       65.3       64.5       63.6       62.7       61.9       61.0
43...................................................       67.9       67.0       66.1       65.2       64.3       63.5       62.6       61.7       60.9
44...................................................       67.9       66.9       66.0       65.1       64.2       63.4       62.5       61.6       60.7
45...................................................       67.8       66.9       66.0       65.0       64.1       63.3       62.4       61.5       60.6
46...................................................       67.7       66.8       65.9       65.0       64.1       63.2       62.3       61.4       60.5
47...................................................       67.7       66.7       65.8       64.9       64.0       63.1       62.2       61.3       60.4
48...................................................       67.6       66.7       65.7       64.8       63.9       63.0       62.1       61.2       60.3
49...................................................       67.6       66.6       65.7       64.8       63.8       62.9       62.0       61.1       60.2
50...................................................       67.5       66.6       65.6       64.7       63.8       62.8       61.9       61.0       60.1
51...................................................       67.5       66.5       65.6       64.6       63.7       62.8       61.9       60.9       60.0
52...................................................       67.4       66.5       65.5       64.6       63.7       62.7       61.8       60.9       60.0
53...................................................       67.4       66.4       65.5       64.5       63.6       62.7       61.7       60.8       59.9
54...................................................       67.4       66.4       65.4       64.5       63.6       62.6       61.7       60.7       59.8
55...................................................       67.3       66.4       65.4       64.5       63.5       62.6       61.6       60.7       59.8
56...................................................       67.3       66.3       65.4       64.4       63.5       62.5       61.6       60.6       59.7
57...................................................       67.3       66.3       65.3       64.4       63.4       62.5       61.5       60.6       59.7

[[Page 60824]]

 
58...................................................       67.2       66.3       65.3       64.4       63.4       62.5       61.5       60.6       59.6
59...................................................       67.2       66.3       65.3       64.3       63.4       62.4       61.5       60.5       59.6
60...................................................       67.2       66.2       65.3       64.3       63.3       62.4       61.4       60.5       59.5
61...................................................       67.2       66.2       65.2       64.3       63.3       62.4       61.4       60.5       59.5
62...................................................       67.2       66.2       65.2       64.3       63.3       62.3       61.4       60.4       59.5
63...................................................       67.1       66.2       65.2       64.2       63.3       62.3       61.4       60.4       59.4
64...................................................       67.1       66.2       65.2       64.2       63.3       62.3       61.3       60.4       59.4
65...................................................       67.1       66.1       65.2       64.2       63.2       62.3       61.3       60.3       59.4
66...................................................       67.1       66.1       65.2       64.2       63.2       62.2       61.3       60.3       59.4
67...................................................       67.1       66.1       65.1       64.2       63.2       62.2       61.3       60.3       59.3
68...................................................       67.1       66.1       65.1       64.2       63.2       62.2       61.3       60.3       59.3
69...................................................       67.1       66.1       65.1       64.1       63.2       62.2       61.2       60.3       59.3
70...................................................       67.0       66.1       65.1       64.1       63.2       62.2       61.2       60.3       59.3
71...................................................       67.0       66.1       65.1       64.1       63.1       62.2       61.2       60.2       59.3
72...................................................       67.0       66.1       65.1       64.1       63.1       62.2       61.2       60.2       59.3
73...................................................       67.0       66.0       65.1       64.1       63.1       62.1       61.2       60.2       59.3
74...................................................       67.0       66.0       65.1       64.1       63.1       62.1       61.2       60.2       59.2
75...................................................       67.0       66.0       65.0       64.1       63.1       62.1       61.2       60.2       59.2
76...................................................       67.0       66.0       65.0       64.1       63.1       62.1       61.2       60.2       59.2
77...................................................       67.0       66.0       65.0       64.1       63.1       62.1       61.1       60.2       59.2
78...................................................       67.0       66.0       65.0       64.1       63.1       62.1       61.1       60.2       59.2
79...................................................       67.0       66.0       65.0       64.0       63.1       62.1       61.1       60.2       59.2
80...................................................       67.0       66.0       65.0       64.0       63.1       62.1       61.1       60.2       59.2
81...................................................       67.0       66.0       65.0       64.0       63.1       62.1       61.1       60.1       59.2
82...................................................       67.0       66.0       65.0       64.0       63.1       62.1       61.1       60.1       59.2
83...................................................       67.0       66.0       65.0       64.0       63.0       62.1       61.1       60.1       59.2
84...................................................       67.0       66.0       65.0       64.0       63.0       62.1       61.1       60.1       59.2
85...................................................       67.0       66.0       65.0       64.0       63.0       62.1       61.1       60.1       59.2
86...................................................       67.0       66.0       65.0       64.0       63.0       62.1       61.1       60.1       59.2
87...................................................       66.9       66.0       65.0       64.0       63.0       62.1       61.1       60.1       59.1
88...................................................       66.9       66.0       65.0       64.0       63.0       62.1       61.1       60.1       59.1
89...................................................       66.9       66.0       65.0       64.0       63.0       62.1       61.1       60.1       59.1
90...................................................       66.9       66.0       65.0       64.0       63.0       62.1       61.1       60.1       59.1
91...................................................       66.9       66.0       65.0       64.0       63.0       62.1       61.1       60.1       59.1
92...................................................       66.9       66.0       65.0       64.0       63.0       62.0       61.1       60.1       59.1
93...................................................       66.9       66.0       65.0       64.0       63.0       62.0       61.1       60.1       59.1
94...................................................       66.9       66.0       65.0       64.0       63.0       62.0       61.1       60.1       59.1
95...................................................       66.9       66.0       65.0       64.0       63.0       62.0       61.1       60.1       59.1
96...................................................       66.9       66.0       65.0       64.0       63.0       62.0       61.1       60.1       59.1
97...................................................       66.9       66.0       65.0       64.0       63.0       62.0       61.1       60.1       59.1
98...................................................       66.9       66.0       65.0       64.0       63.0       62.0       61.1       60.1       59.1
99...................................................       66.9       66.0       65.0       64.0       63.0       62.0       61.1       60.1       59.1
100..................................................       66.9       66.0       65.0       64.0       63.0       62.0       61.1       60.1       59.1
101..................................................       66.9       66.0       65.0       64.0       63.0       62.0       61.1       60.1       59.1
102..................................................       66.9       66.0       65.0       64.0       63.0       62.0       61.1       60.1       59.1
103..................................................       66.9       66.0       65.0       64.0       63.0       62.0       61.1       60.1       59.1
104..................................................       66.9       66.0       65.0       64.0       63.0       62.0       61.1       60.1       59.1
105..................................................       66.9       66.0       65.0       64.0       63.0       62.0       61.1       60.1       59.1
106..................................................       66.9       66.0       65.0       64.0       63.0       62.0       61.1       60.1       59.1
107..................................................       66.9       66.0       65.0       64.0       63.0       62.0       61.1       60.1       59.1
108..................................................       66.9       66.0       65.0       64.0       63.0       62.0       61.1       60.1       59.1
109..................................................       66.9       66.0       65.0       64.0       63.0       62.0       61.1       60.1       59.1
110..................................................       66.9       66.0       65.0       64.0       63.0       62.0       61.1       60.1       59.1
111..................................................       66.9       66.0       65.0       64.0       63.0       62.0       61.1       60.1       59.1
112..................................................       66.9       66.0       65.0       64.0       63.0       62.0       61.1       60.1       59.1
113..................................................       66.9       66.0       65.0       64.0       63.0       62.0       61.1       60.1       59.1
114..................................................       66.9       66.0       65.0       64.0       63.0       62.0       61.1       60.1       59.1
115..................................................       66.9       66.0       65.0       64.0       63.0       62.0       61.1       60.1       59.1
116..................................................       66.9       66.0       65.0       64.0       63.0       62.0       61.1       60.1       59.1
117..................................................       66.9       66.0       65.0       64.0       63.0       62.0       61.1       60.1       59.1
118..................................................       66.9       66.0       65.0       64.0       63.0       62.0       61.1       60.1       59.1
119..................................................       66.9       66.0       65.0       64.0       63.0       62.0       61.1       60.1       59.1
120+.................................................       66.9       66.0       65.0       64.0       63.0       62.0       61.1       60.1       59.1
--------------------------------------------------------------------------------------------------------------------------------------------------------


--------------------------------------------------------------------------------------------------------------------------------------------------------
                         Ages                              27         28         29         30         31         32         33         34         35
--------------------------------------------------------------------------------------------------------------------------------------------------------
0....................................................       85.6       85.6       85.5       85.4       85.4       85.3       85.3       85.2       85.2
1....................................................       84.8       84.7       84.6       84.6       84.5       84.4       84.4       84.3       84.3
2....................................................       83.9       83.8       83.7       83.6       83.6       83.5       83.5       83.4       83.4
3....................................................       82.9       82.9       82.8       82.7       82.6       82.6       82.5       82.5       82.4
4....................................................       82.0       82.0       81.9       81.8       81.7       81.6       81.6       81.5       81.5
5....................................................       81.1       81.0       81.0       80.9       80.8       80.7       80.7       80.6       80.5
6....................................................       80.3       80.1       80.1       80.0       79.9       79.8       79.7       79.7       79.6

[[Page 60825]]

 
7....................................................       79.4       79.3       79.2       79.1       79.0       78.9       78.8       78.7       78.7
8....................................................       78.5       78.4       78.3       78.2       78.1       78.0       77.9       77.8       77.7
9....................................................       77.6       77.5       77.4       77.3       77.2       77.1       77.0       76.9       76.8
10...................................................       76.8       76.6       76.5       76.4       76.3       76.2       76.1       76.0       75.9
11...................................................       75.9       75.8       75.6       75.5       75.4       75.3       75.2       75.1       75.0
12...................................................       75.1       74.9       74.8       74.6       74.5       74.4       74.3       74.2       74.1
13...................................................       74.3       74.1       73.9       73.8       73.7       73.5       73.4       73.3       73.2
14...................................................       73.5       73.3       73.1       73.0       72.8       72.7       72.5       72.4       72.3
15...................................................       72.7       72.5       72.3       72.1       72.0       71.8       71.7       71.5       71.4
16...................................................       71.9       71.7       71.5       71.3       71.1       71.0       70.8       70.7       70.5
17...................................................       71.2       71.0       70.7       70.5       70.3       70.1       70.0       69.8       69.7
18...................................................       70.5       70.2       70.0       69.7       69.5       69.3       69.1       69.0       68.8
19...................................................       69.8       69.5       69.2       69.0       68.7       68.5       68.3       68.1       68.0
20...................................................       69.1       68.8       68.5       68.2       68.0       67.7       67.5       67.3       67.2
21...................................................       68.4       68.1       67.8       67.5       67.2       67.0       66.7       66.5       66.3
22...................................................       67.8       67.4       67.1       66.8       66.5       66.2       66.0       65.8       65.5
23...................................................       67.2       66.8       66.4       66.1       65.8       65.5       65.2       65.0       64.8
24...................................................       66.6       66.2       65.8       65.4       65.1       64.8       64.5       64.2       64.0
25...................................................       66.0       65.6       65.2       64.8       64.4       64.1       63.8       63.5       63.3
26...................................................       65.5       65.0       64.6       64.2       63.8       63.4       63.1       62.8       62.5
27...................................................       65.0       64.5       64.0       63.6       63.2       62.8       62.5       62.1       61.8
28...................................................       64.5       64.0       63.5       63.0       62.6       62.2       61.8       61.5       61.1
29...................................................       64.0       63.5       63.0       62.5       62.0       61.6       61.2       60.8       60.5
30...................................................       63.6       63.0       62.5       62.0       61.5       61.0       60.6       60.2       59.8
31...................................................       63.2       62.6       62.0       61.5       61.0       60.5       60.1       59.6       59.2
32...................................................       62.8       62.2       61.6       61.0       60.5       60.0       59.5       59.1       58.6
33...................................................       62.5       61.8       61.2       60.6       60.1       59.5       59.0       58.5       58.1
34...................................................       62.1       61.5       60.8       60.2       59.6       59.1       58.5       58.0       57.5
35...................................................       61.8       61.1       60.5       59.8       59.2       58.6       58.1       57.5       57.0
36...................................................       61.5       60.8       60.1       59.5       58.8       58.2       57.6       57.1       56.6
37...................................................       61.3       60.5       59.8       59.2       58.5       57.9       57.2       56.7       56.1
38...................................................       61.0       60.3       59.6       58.9       58.2       57.5       56.9       56.3       55.7
39...................................................       60.8       60.0       59.3       58.6       57.9       57.2       56.5       55.9       55.3
40...................................................       60.6       59.8       59.0       58.3       57.6       56.9       56.2       55.5       54.9
41...................................................       60.4       59.6       58.8       58.1       57.3       56.6       55.9       55.2       54.5
42...................................................       60.2       59.4       58.6       57.8       57.1       56.3       55.6       54.9       54.2
43...................................................       60.1       59.2       58.4       57.6       56.8       56.1       55.3       54.6       53.9
44...................................................       59.9       59.1       58.2       57.4       56.6       55.9       55.1       54.4       53.6
45...................................................       59.8       58.9       58.1       57.3       56.4       55.7       54.9       54.1       53.4
46...................................................       59.6       58.8       57.9       57.1       56.3       55.5       54.7       53.9       53.1
47...................................................       59.5       58.6       57.8       56.9       56.1       55.3       54.5       53.7       52.9
48...................................................       59.4       58.5       57.7       56.8       56.0       55.1       54.3       53.5       52.7
49...................................................       59.3       58.4       57.5       56.7       55.8       55.0       54.1       53.3       52.5
50...................................................       59.2       58.3       57.4       56.6       55.7       54.8       54.0       53.2       52.3
51...................................................       59.1       58.2       57.3       56.5       55.6       54.7       53.9       53.0       52.2
52...................................................       59.0       58.1       57.2       56.4       55.5       54.6       53.7       52.9       52.0
53...................................................       59.0       58.1       57.2       56.3       55.4       54.5       53.6       52.7       51.9
54...................................................       58.9       58.0       57.1       56.2       55.3       54.4       53.5       52.6       51.8
55...................................................       58.8       57.9       57.0       56.1       55.2       54.3       53.4       52.5       51.7
56...................................................       58.8       57.9       56.9       56.0       55.1       54.2       53.3       52.4       51.6
57...................................................       58.7       57.8       56.9       56.0       55.0       54.1       53.2       52.3       51.5
58...................................................       58.7       57.7       56.8       55.9       55.0       54.1       53.2       52.3       51.4
59...................................................       58.6       57.7       56.8       55.8       54.9       54.0       53.1       52.2       51.3
60...................................................       58.6       57.7       56.7       55.8       54.9       53.9       53.0       52.1       51.2
61...................................................       58.6       57.6       56.7       55.7       54.8       53.9       53.0       52.1       51.1
62...................................................       58.5       57.6       56.6       55.7       54.8       53.8       52.9       52.0       51.1
63...................................................       58.5       57.5       56.6       55.7       54.7       53.8       52.9       51.9       51.0
64...................................................       58.5       57.5       56.6       55.6       54.7       53.8       52.8       51.9       51.0
65...................................................       58.4       57.5       56.5       55.6       54.7       53.7       52.8       51.9       50.9
66...................................................       58.4       57.5       56.5       55.6       54.6       53.7       52.7       51.8       50.9
67...................................................       58.4       57.4       56.5       55.5       54.6       53.7       52.7       51.8       50.8
68...................................................       58.4       57.4       56.5       55.5       54.6       53.6       52.7       51.7       50.8
69...................................................       58.4       57.4       56.4       55.5       54.5       53.6       52.7       51.7       50.8
70...................................................       58.3       57.4       56.4       55.5       54.5       53.6       52.6       51.7       50.7
71...................................................       58.3       57.4       56.4       55.5       54.5       53.6       52.6       51.7       50.7
72...................................................       58.3       57.3       56.4       55.4       54.5       53.5       52.6       51.6       50.7
73...................................................       58.3       57.3       56.4       55.4       54.5       53.5       52.6       51.6       50.7
74...................................................       58.3       57.3       56.4       55.4       54.5       53.5       52.5       51.6       50.6
75...................................................       58.3       57.3       56.3       55.4       54.4       53.5       52.5       51.6       50.6
76...................................................       58.3       57.3       56.3       55.4       54.4       53.5       52.5       51.6       50.6
77...................................................       58.2       57.3       56.3       55.4       54.4       53.5       52.5       51.6       50.6
78...................................................       58.2       57.3       56.3       55.4       54.4       53.4       52.5       51.5       50.6
79...................................................       58.2       57.3       56.3       55.4       54.4       53.4       52.5       51.5       50.6
80...................................................       58.2       57.3       56.3       55.3       54.4       53.4       52.5       51.5       50.6

[[Page 60826]]

 
81...................................................       58.2       57.3       56.3       55.3       54.4       53.4       52.5       51.5       50.6
82...................................................       58.2       57.2       56.3       55.3       54.4       53.4       52.5       51.5       50.5
83...................................................       58.2       57.2       56.3       55.3       54.4       53.4       52.5       51.5       50.5
84...................................................       58.2       57.2       56.3       55.3       54.4       53.4       52.4       51.5       50.5
85...................................................       58.2       57.2       56.3       55.3       54.4       53.4       52.4       51.5       50.5
86...................................................       58.2       57.2       56.3       55.3       54.3       53.4       52.4       51.5       50.5
87...................................................       58.2       57.2       56.3       55.3       54.3       53.4       52.4       51.5       50.5
88...................................................       58.2       57.2       56.3       55.3       54.3       53.4       52.4       51.5       50.5
89...................................................       58.2       57.2       56.3       55.3       54.3       53.4       52.4       51.5       50.5
90...................................................       58.2       57.2       56.3       55.3       54.3       53.4       52.4       51.5       50.5
91...................................................       58.2       57.2       56.3       55.3       54.3       53.4       52.4       51.5       50.5
92...................................................       58.2       57.2       56.2       55.3       54.3       53.4       52.4       51.5       50.5
93...................................................       58.2       57.2       56.2       55.3       54.3       53.4       52.4       51.5       50.5
94...................................................       58.2       57.2       56.2       55.3       54.3       53.4       52.4       51.5       50.5
95...................................................       58.2       57.2       56.2       55.3       54.3       53.4       52.4       51.5       50.5
96...................................................       58.2       57.2       56.2       55.3       54.3       53.4       52.4       51.5       50.5
97...................................................       58.2       57.2       56.2       55.3       54.3       53.4       52.4       51.5       50.5
98...................................................       58.2       57.2       56.2       55.3       54.3       53.4       52.4       51.5       50.5
99...................................................       58.2       57.2       56.2       55.3       54.3       53.4       52.4       51.5       50.5
100..................................................       58.2       57.2       56.2       55.3       54.3       53.4       52.4       51.5       50.5
101..................................................       58.2       57.2       56.2       55.3       54.3       53.4       52.4       51.4       50.5
102..................................................       58.2       57.2       56.2       55.3       54.3       53.4       52.4       51.4       50.5
103..................................................       58.2       57.2       56.2       55.3       54.3       53.4       52.4       51.4       50.5
104..................................................       58.2       57.2       56.2       55.3       54.3       53.4       52.4       51.4       50.5
105..................................................       58.2       57.2       56.2       55.3       54.3       53.4       52.4       51.4       50.5
106..................................................       58.2       57.2       56.2       55.3       54.3       53.4       52.4       51.4       50.5
107..................................................       58.2       57.2       56.2       55.3       54.3       53.4       52.4       51.4       50.5
108..................................................       58.2       57.2       56.2       55.3       54.3       53.4       52.4       51.4       50.5
109..................................................       58.2       57.2       56.2       55.3       54.3       53.4       52.4       51.4       50.5
110..................................................       58.2       57.2       56.2       55.3       54.3       53.4       52.4       51.4       50.5
111..................................................       58.2       57.2       56.2       55.3       54.3       53.4       52.4       51.4       50.5
112..................................................       58.2       57.2       56.2       55.3       54.3       53.4       52.4       51.4       50.5
113..................................................       58.2       57.2       56.2       55.3       54.3       53.4       52.4       51.4       50.5
114..................................................       58.2       57.2       56.2       55.3       54.3       53.4       52.4       51.4       50.5
115..................................................       58.2       57.2       56.2       55.3       54.3       53.4       52.4       51.4       50.5
116..................................................       58.2       57.2       56.2       55.3       54.3       53.4       52.4       51.4       50.5
117..................................................       58.2       57.2       56.2       55.3       54.3       53.4       52.4       51.4       50.5
118..................................................       58.2       57.2       56.2       55.3       54.3       53.4       52.4       51.4       50.5
119..................................................       58.2       57.2       56.2       55.3       54.3       53.4       52.4       51.4       50.5
120+.................................................       58.2       57.2       56.2       55.3       54.3       53.4       52.4       51.4       50.5
--------------------------------------------------------------------------------------------------------------------------------------------------------


--------------------------------------------------------------------------------------------------------------------------------------------------------
                         Ages                              36         37         38         39         40         41         42         43         44
--------------------------------------------------------------------------------------------------------------------------------------------------------
0....................................................       85.2       85.1       85.1       85.1       85.0       85.0       85.0       84.9       84.9
1....................................................       84.3       84.2       84.2       84.2       84.1       84.1       84.1       84.0       84.0
2....................................................       83.3       83.3       83.2       83.2       83.2       83.1       83.1       83.1       83.1
3....................................................       82.4       82.3       82.3       82.3       82.2       82.2       82.2       82.1       82.1
4....................................................       81.4       81.4       81.3       81.3       81.3       81.2       81.2       81.2       81.1
5....................................................       80.5       80.4       80.4       80.3       80.3       80.3       80.2       80.2       80.2
6....................................................       79.5       79.5       79.4       79.4       79.3       79.3       79.3       79.2       79.2
7....................................................       78.6       78.5       78.5       78.4       78.4       78.4       78.3       78.3       78.2
8....................................................       77.7       77.6       77.6       77.5       77.4       77.4       77.4       77.3       77.3
9....................................................       76.7       76.7       76.6       76.6       76.5       76.5       76.4       76.4       76.3
10...................................................       75.8       75.7       75.7       75.6       75.6       75.5       75.5       75.4       75.4
11...................................................       74.9       74.8       74.7       74.7       74.6       74.6       74.5       74.5       74.4
12...................................................       74.0       73.9       73.8       73.8       73.7       73.6       73.6       73.5       73.5
13...................................................       73.1       73.0       72.9       72.8       72.8       72.7       72.6       72.6       72.5
14...................................................       72.2       72.1       72.0       71.9       71.8       71.8       71.7       71.6       71.6
15...................................................       71.3       71.2       71.1       71.0       70.9       70.8       70.8       70.7       70.6
16...................................................       70.4       70.3       70.2       70.1       70.0       69.9       69.8       69.8       69.7
17...................................................       69.5       69.4       69.3       69.2       69.1       69.0       68.9       68.9       68.8
18...................................................       68.7       68.5       68.4       68.3       68.2       68.1       68.0       67.9       67.9
19...................................................       67.8       67.7       67.6       67.4       67.3       67.2       67.1       67.0       66.9
20...................................................       67.0       66.8       66.7       66.6       66.4       66.3       66.2       66.1       66.0
21...................................................       66.2       66.0       65.8       65.7       65.6       65.4       65.3       65.2       65.1
22...................................................       65.4       65.2       65.0       64.9       64.7       64.6       64.5       64.3       64.2
23...................................................       64.6       64.4       64.2       64.0       63.9       63.7       63.6       63.5       63.4
24...................................................       63.8       63.6       63.4       63.2       63.0       62.9       62.7       62.6       62.5
25...................................................       63.0       62.8       62.6       62.4       62.2       62.0       61.9       61.7       61.6
26...................................................       62.3       62.0       61.8       61.6       61.4       61.2       61.0       60.9       60.7
27...................................................       61.5       61.3       61.0       60.8       60.6       60.4       60.2       60.1       59.9
28...................................................       60.8       60.5       60.3       60.0       59.8       59.6       59.4       59.2       59.1
29...................................................       60.1       59.8       59.6       59.3       59.0       58.8       58.6       58.4       58.2

[[Page 60827]]

 
30...................................................       59.5       59.2       58.9       58.6       58.3       58.1       57.8       57.6       57.4
31...................................................       58.8       58.5       58.2       57.9       57.6       57.3       57.1       56.8       56.6
32...................................................       58.2       57.9       57.5       57.2       56.9       56.6       56.3       56.1       55.9
33...................................................       57.6       57.2       56.9       56.5       56.2       55.9       55.6       55.3       55.1
34...................................................       57.1       56.7       56.3       55.9       55.5       55.2       54.9       54.6       54.4
35...................................................       56.6       56.1       55.7       55.3       54.9       54.5       54.2       53.9       53.6
36...................................................       56.0       55.6       55.1       54.7       54.3       53.9       53.6       53.2       52.9
37...................................................       55.6       55.1       54.6       54.1       53.7       53.3       52.9       52.6       52.2
38...................................................       55.1       54.6       54.1       53.6       53.1       52.7       52.3       51.9       51.6
39...................................................       54.7       54.1       53.6       53.1       52.6       52.1       51.7       51.3       50.9
40...................................................       54.3       53.7       53.1       52.6       52.1       51.6       51.2       50.7       50.3
41...................................................       53.9       53.3       52.7       52.1       51.6       51.1       50.6       50.2       49.7
42...................................................       53.6       52.9       52.3       51.7       51.2       50.6       50.1       49.6       49.2
43...................................................       53.2       52.6       51.9       51.3       50.7       50.2       49.6       49.1       48.6
44...................................................       52.9       52.2       51.6       50.9       50.3       49.7       49.2       48.6       48.1
45...................................................       52.6       51.9       51.3       50.6       50.0       49.3       48.7       48.2       47.7
46...................................................       52.4       51.7       50.9       50.3       49.6       49.0       48.3       47.8       47.2
47...................................................       52.1       51.4       50.7       50.0       49.3       48.6       48.0       47.4       46.8
48...................................................       51.9       51.2       50.4       49.7       49.0       48.3       47.6       47.0       46.4
49...................................................       51.7       50.9       50.2       49.4       48.7       48.0       47.3       46.6       46.0
50...................................................       51.5       50.7       49.9       49.2       48.4       47.7       47.0       46.3       45.7
51...................................................       51.4       50.5       49.7       49.0       48.2       47.5       46.7       46.0       45.3
52...................................................       51.2       50.4       49.6       48.8       48.0       47.2       46.5       45.7       45.0
53...................................................       51.0       50.2       49.4       48.6       47.8       47.0       46.2       45.5       44.8
54...................................................       50.9       50.1       49.2       48.4       47.6       46.8       46.0       45.3       44.5
55...................................................       50.8       49.9       49.1       48.2       47.4       46.6       45.8       45.0       44.3
56...................................................       50.7       49.8       48.9       48.1       47.3       46.4       45.6       44.8       44.1
57...................................................       50.6       49.7       48.8       48.0       47.1       46.3       45.5       44.7       43.9
58...................................................       50.5       49.6       48.7       47.8       47.0       46.1       45.3       44.5       43.7
59...................................................       50.4       49.5       48.6       47.7       46.9       46.0       45.2       44.3       43.5
60...................................................       50.3       49.4       48.5       47.6       46.8       45.9       45.0       44.2       43.4
61...................................................       50.2       49.3       48.4       47.5       46.7       45.8       44.9       44.1       43.2
62...................................................       50.2       49.3       48.4       47.5       46.6       45.7       44.8       43.9       43.1
63...................................................       50.1       49.2       48.3       47.4       46.5       45.6       44.7       43.8       43.0
64...................................................       50.0       49.1       48.2       47.3       46.4       45.5       44.6       43.7       42.9
65...................................................       50.0       49.1       48.2       47.2       46.3       45.4       44.5       43.6       42.8
66...................................................       50.0       49.0       48.1       47.2       46.3       45.4       44.5       43.6       42.7
67...................................................       49.9       49.0       48.0       47.1       46.2       45.3       44.4       43.5       42.6
68...................................................       49.9       48.9       48.0       47.1       46.2       45.2       44.3       43.4       42.5
69...................................................       49.8       48.9       48.0       47.0       46.1       45.2       44.3       43.3       42.4
70...................................................       49.8       48.9       47.9       47.0       46.1       45.1       44.2       43.3       42.4
71...................................................       49.8       48.8       47.9       47.0       46.0       45.1       44.2       43.2       42.3
72...................................................       49.7       48.8       47.9       46.9       46.0       45.0       44.1       43.2       42.3
73...................................................       49.7       48.8       47.8       46.9       45.9       45.0       44.1       43.1       42.2
74...................................................       49.7       48.8       47.8       46.9       45.9       45.0       44.0       43.1       42.2
75...................................................       49.7       48.7       47.8       46.8       45.9       44.9       44.0       43.1       42.1
76...................................................       49.7       48.7       47.8       46.8       45.9       44.9       44.0       43.0       42.1
77...................................................       49.6       48.7       47.7       46.8       45.8       44.9       43.9       43.0       42.1
78...................................................       49.6       48.7       47.7       46.8       45.8       44.9       43.9       43.0       42.0
79...................................................       49.6       48.7       47.7       46.8       45.8       44.9       43.9       43.0       42.0
80...................................................       49.6       48.7       47.7       46.7       45.8       44.8       43.9       42.9       42.0
81...................................................       49.6       48.6       47.7       46.7       45.8       44.8       43.9       42.9       42.0
82...................................................       49.6       48.6       47.7       46.7       45.8       44.8       43.9       42.9       42.0
83...................................................       49.6       48.6       47.7       46.7       45.8       44.8       43.8       42.9       41.9
84...................................................       49.6       48.6       47.7       46.7       45.7       44.8       43.8       42.9       41.9
85...................................................       49.6       48.6       47.7       46.7       45.7       44.8       43.8       42.9       41.9
86...................................................       49.6       48.6       47.6       46.7       45.7       44.8       43.8       42.9       41.9
87...................................................       49.6       48.6       47.6       46.7       45.7       44.8       43.8       42.9       41.9
88...................................................       49.6       48.6       47.6       46.7       45.7       44.8       43.8       42.8       41.9
89...................................................       49.6       48.6       47.6       46.7       45.7       44.8       43.8       42.8       41.9
90...................................................       49.5       48.6       47.6       46.7       45.7       44.8       43.8       42.8       41.9
91...................................................       49.5       48.6       47.6       46.7       45.7       44.7       43.8       42.8       41.9
92...................................................       49.5       48.6       47.6       46.7       45.7       44.7       43.8       42.8       41.9
93...................................................       49.5       48.6       47.6       46.7       45.7       44.7       43.8       42.8       41.9
94...................................................       49.5       48.6       47.6       46.7       45.7       44.7       43.8       42.8       41.9
95...................................................       49.5       48.6       47.6       46.7       45.7       44.7       43.8       42.8       41.9
96...................................................       49.5       48.6       47.6       46.7       45.7       44.7       43.8       42.8       41.9
97...................................................       49.5       48.6       47.6       46.7       45.7       44.7       43.8       42.8       41.9
98...................................................       49.5       48.6       47.6       46.7       45.7       44.7       43.8       42.8       41.9
99...................................................       49.5       48.6       47.6       46.7       45.7       44.7       43.8       42.8       41.9
100..................................................       49.5       48.6       47.6       46.7       45.7       44.7       43.8       42.8       41.9
101..................................................       49.5       48.6       47.6       46.7       45.7       44.7       43.8       42.8       41.9
102..................................................       49.5       48.6       47.6       46.7       45.7       44.7       43.8       42.8       41.9
103..................................................       49.5       48.6       47.6       46.7       45.7       44.7       43.8       42.8       41.9

[[Page 60828]]

 
104..................................................       49.5       48.6       47.6       46.7       45.7       44.7       43.8       42.8       41.9
105..................................................       49.5       48.6       47.6       46.7       45.7       44.7       43.8       42.8       41.9
106..................................................       49.5       48.6       47.6       46.7       45.7       44.7       43.8       42.8       41.9
107..................................................       49.5       48.6       47.6       46.7       45.7       44.7       43.8       42.8       41.9
108..................................................       49.5       48.6       47.6       46.7       45.7       44.7       43.8       42.8       41.9
109..................................................       49.5       48.6       47.6       46.6       45.7       44.7       43.8       42.8       41.9
110..................................................       49.5       48.6       47.6       46.6       45.7       44.7       43.8       42.8       41.9
111..................................................       49.5       48.6       47.6       46.6       45.7       44.7       43.8       42.8       41.9
112..................................................       49.5       48.6       47.6       46.6       45.7       44.7       43.8       42.8       41.9
113..................................................       49.5       48.6       47.6       46.6       45.7       44.7       43.8       42.8       41.9
114..................................................       49.5       48.6       47.6       46.6       45.7       44.7       43.8       42.8       41.9
115..................................................       49.5       48.6       47.6       46.6       45.7       44.7       43.8       42.8       41.9
116..................................................       49.5       48.6       47.6       46.6       45.7       44.7       43.8       42.8       41.8
117..................................................       49.5       48.6       47.6       46.6       45.7       44.7       43.8       42.8       41.8
118..................................................       49.5       48.6       47.6       46.6       45.7       44.7       43.8       42.8       41.8
119..................................................       49.5       48.6       47.6       46.6       45.7       44.7       43.8       42.8       41.8
120+.................................................       49.5       48.6       47.6       46.6       45.7       44.7       43.8       42.8       41.8
--------------------------------------------------------------------------------------------------------------------------------------------------------


--------------------------------------------------------------------------------------------------------------------------------------------------------
                         Ages                              45         46         47         48         49         50         51         52         53
--------------------------------------------------------------------------------------------------------------------------------------------------------
0....................................................       84.9       84.9       84.9       84.8       84.8       84.8       84.8       84.8       84.8
1....................................................       84.0       84.0       84.0       83.9       83.9       83.9       83.9       83.9       83.9
2....................................................       83.0       83.0       83.0       83.0       83.0       82.9       82.9       82.9       82.9
3....................................................       82.1       82.1       82.0       82.0       82.0       82.0       82.0       81.9       81.9
4....................................................       81.1       81.1       81.1       81.0       81.0       81.0       81.0       81.0       81.0
5....................................................       80.1       80.1       80.1       80.1       80.1       80.0       80.0       80.0       80.0
6....................................................       79.2       79.2       79.1       79.1       79.1       79.1       79.0       79.0       79.0
7....................................................       78.2       78.2       78.2       78.1       78.1       78.1       78.1       78.0       78.0
8....................................................       77.3       77.2       77.2       77.2       77.1       77.1       77.1       77.1       77.1
9....................................................       76.3       76.3       76.2       76.2       76.2       76.1       76.1       76.1       76.1
10...................................................       75.3       75.3       75.3       75.2       75.2       75.2       75.2       75.1       75.1
11...................................................       74.4       74.3       74.3       74.3       74.2       74.2       74.2       74.2       74.1
12...................................................       73.4       73.4       73.3       73.3       73.3       73.2       73.2       73.2       73.2
13...................................................       72.5       72.4       72.4       72.3       72.3       72.3       72.2       72.2       72.2
14...................................................       71.5       71.5       71.4       71.4       71.4       71.3       71.3       71.3       71.2
15...................................................       70.6       70.5       70.5       70.4       70.4       70.4       70.3       70.3       70.3
16...................................................       69.6       69.6       69.5       69.5       69.4       69.4       69.4       69.3       69.3
17...................................................       68.7       68.7       68.6       68.5       68.5       68.5       68.4       68.4       68.3
18...................................................       67.8       67.7       67.7       67.6       67.6       67.5       67.5       67.4       67.4
19...................................................       66.9       66.8       66.7       66.7       66.6       66.6       66.5       66.5       66.4
20...................................................       66.0       65.9       65.8       65.7       65.7       65.6       65.6       65.5       65.5
21...................................................       65.0       65.0       64.9       64.8       64.8       64.7       64.6       64.6       64.5
22...................................................       64.1       64.1       64.0       63.9       63.8       63.8       63.7       63.7       63.6
23...................................................       63.3       63.2       63.1       63.0       62.9       62.8       62.8       62.7       62.7
24...................................................       62.4       62.3       62.2       62.1       62.0       61.9       61.9       61.8       61.7
25...................................................       61.5       61.4       61.3       61.2       61.1       61.0       60.9       60.9       60.8
26...................................................       60.6       60.5       60.4       60.3       60.2       60.1       60.0       60.0       59.9
27...................................................       59.8       59.6       59.5       59.4       59.3       59.2       59.1       59.0       59.0
28...................................................       58.9       58.8       58.6       58.5       58.4       58.3       58.2       58.1       58.1
29...................................................       58.1       57.9       57.8       57.7       57.5       57.4       57.3       57.2       57.2
30...................................................       57.3       57.1       56.9       56.8       56.7       56.6       56.5       56.4       56.3
31...................................................       56.4       56.3       56.1       56.0       55.8       55.7       55.6       55.5       55.4
32...................................................       55.7       55.5       55.3       55.1       55.0       54.8       54.7       54.6       54.5
33...................................................       54.9       54.7       54.5       54.3       54.1       54.0       53.9       53.7       53.6
34...................................................       54.1       53.9       53.7       53.5       53.3       53.2       53.0       52.9       52.7
35...................................................       53.4       53.1       52.9       52.7       52.5       52.3       52.2       52.0       51.9
36...................................................       52.6       52.4       52.1       51.9       51.7       51.5       51.4       51.2       51.0
37...................................................       51.9       51.7       51.4       51.2       50.9       50.7       50.5       50.4       50.2
38...................................................       51.3       50.9       50.7       50.4       50.2       49.9       49.7       49.6       49.4
39...................................................       50.6       50.3       50.0       49.7       49.4       49.2       49.0       48.8       48.6
40...................................................       50.0       49.6       49.3       49.0       48.7       48.4       48.2       48.0       47.8
41...................................................       49.3       49.0       48.6       48.3       48.0       47.7       47.5       47.2       47.0
42...................................................       48.7       48.3       48.0       47.6       47.3       47.0       46.7       46.5       46.2
43...................................................       48.2       47.8       47.4       47.0       46.6       46.3       46.0       45.7       45.5
44...................................................       47.7       47.2       46.8       46.4       46.0       45.7       45.3       45.0       44.8
45...................................................       47.1       46.7       46.2       45.8       45.4       45.0       44.7       44.4       44.1
46...................................................       46.7       46.2       45.7       45.2       44.8       44.4       44.0       43.7       43.4
47...................................................       46.2       45.7       45.2       44.7       44.2       43.8       43.4       43.1       42.7
48...................................................       45.8       45.2       44.7       44.2       43.7       43.3       42.8       42.4       42.1
49...................................................       45.4       44.8       44.2       43.7       43.2       42.7       42.3       41.9       41.5
50...................................................       45.0       44.4       43.8       43.3       42.7       42.2       41.7       41.3       40.9
51...................................................       44.7       44.0       43.4       42.8       42.3       41.7       41.2       40.8       40.3
52...................................................       44.4       43.7       43.1       42.4       41.9       41.3       40.8       40.3       39.8

[[Page 60829]]

 
53...................................................       44.1       43.4       42.7       42.1       41.5       40.9       40.3       39.8       39.3
54...................................................       43.8       43.1       42.4       41.7       41.1       40.5       39.9       39.3       38.8
55...................................................       43.5       42.8       42.1       41.4       40.8       40.1       39.5       38.9       38.4
56...................................................       43.3       42.5       41.8       41.1       40.4       39.8       39.1       38.5       38.0
57...................................................       43.1       42.3       41.6       40.8       40.1       39.5       38.8       38.2       37.6
58...................................................       42.9       42.1       41.3       40.6       39.9       39.2       38.5       37.8       37.2
59...................................................       42.7       41.9       41.1       40.4       39.6       38.9       38.2       37.5       36.9
60...................................................       42.5       41.7       40.9       40.1       39.4       38.6       37.9       37.2       36.6
61...................................................       42.4       41.6       40.7       40.0       39.2       38.4       37.7       37.0       36.3
62...................................................       42.2       41.4       40.6       39.8       39.0       38.2       37.5       36.7       36.0
63...................................................       42.1       41.3       40.4       39.6       38.8       38.0       37.2       36.5       35.8
64...................................................       42.0       41.1       40.3       39.5       38.6       37.8       37.0       36.3       35.5
65...................................................       41.9       41.0       40.2       39.3       38.5       37.7       36.9       36.1       35.3
66...................................................       41.8       40.9       40.0       39.2       38.4       37.5       36.7       35.9       35.1
67...................................................       41.7       40.8       39.9       39.1       38.2       37.4       36.6       35.7       35.0
68...................................................       41.6       40.7       39.8       39.0       38.1       37.3       36.4       35.6       34.8
69...................................................       41.5       40.6       39.8       38.9       38.0       37.1       36.3       35.5       34.6
70...................................................       41.5       40.6       39.7       38.8       37.9       37.0       36.2       35.3       34.5
71...................................................       41.4       40.5       39.6       38.7       37.8       36.9       36.1       35.2       34.4
72...................................................       41.3       40.4       39.5       38.6       37.7       36.9       36.0       35.1       34.3
73...................................................       41.3       40.4       39.5       38.6       37.7       36.8       35.9       35.0       34.2
74...................................................       41.2       40.3       39.4       38.5       37.6       36.7       35.8       34.9       34.1
75...................................................       41.2       40.3       39.4       38.4       37.5       36.6       35.7       34.9       34.0
76...................................................       41.2       40.2       39.3       38.4       37.5       36.6       35.7       34.8       33.9
77...................................................       41.1       40.2       39.3       38.4       37.4       36.5       35.6       34.7       33.9
78...................................................       41.1       40.2       39.2       38.3       37.4       36.5       35.6       34.7       33.8
79...................................................       41.1       40.1       39.2       38.3       37.4       36.4       35.5       34.6       33.7
80...................................................       41.1       40.1       39.2       38.2       37.3       36.4       35.5       34.6       33.7
81...................................................       41.0       40.1       39.1       38.2       37.3       36.4       35.4       34.5       33.6
82...................................................       41.0       40.1       39.1       38.2       37.3       36.3       35.4       34.5       33.6
83...................................................       41.0       40.0       39.1       38.2       37.2       36.3       35.4       34.5       33.6
84...................................................       41.0       40.0       39.1       38.1       37.2       36.3       35.4       34.4       33.5
85...................................................       41.0       40.0       39.1       38.1       37.2       36.3       35.3       34.4       33.5
86...................................................       41.0       40.0       39.1       38.1       37.2       36.2       35.3       34.4       33.5
87...................................................       40.9       40.0       39.0       38.1       37.2       36.2       35.3       34.4       33.5
88...................................................       40.9       40.0       39.0       38.1       37.1       36.2       35.3       34.4       33.4
89...................................................       40.9       40.0       39.0       38.1       37.1       36.2       35.3       34.3       33.4
90...................................................       40.9       40.0       39.0       38.1       37.1       36.2       35.3       34.3       33.4
91...................................................       40.9       40.0       39.0       38.1       37.1       36.2       35.2       34.3       33.4
92...................................................       40.9       40.0       39.0       38.1       37.1       36.2       35.2       34.3       33.4
93...................................................       40.9       40.0       39.0       38.1       37.1       36.2       35.2       34.3       33.4
94...................................................       40.9       40.0       39.0       38.1       37.1       36.2       35.2       34.3       33.4
95...................................................       40.9       40.0       39.0       38.0       37.1       36.2       35.2       34.3       33.4
96...................................................       40.9       39.9       39.0       38.0       37.1       36.2       35.2       34.3       33.4
97...................................................       40.9       39.9       39.0       38.0       37.1       36.2       35.2       34.3       33.4
98...................................................       40.9       39.9       39.0       38.0       37.1       36.1       35.2       34.3       33.4
99...................................................       40.9       39.9       39.0       38.0       37.1       36.1       35.2       34.3       33.3
100..................................................       40.9       39.9       39.0       38.0       37.1       36.1       35.2       34.3       33.3
101..................................................       40.9       39.9       39.0       38.0       37.1       36.1       35.2       34.3       33.3
102..................................................       40.9       39.9       39.0       38.0       37.1       36.1       35.2       34.3       33.3
103..................................................       40.9       39.9       39.0       38.0       37.1       36.1       35.2       34.3       33.3
104..................................................       40.9       39.9       39.0       38.0       37.1       36.1       35.2       34.3       33.3
105..................................................       40.9       39.9       39.0       38.0       37.1       36.1       35.2       34.3       33.3
106..................................................       40.9       39.9       39.0       38.0       37.1       36.1       35.2       34.3       33.3
107..................................................       40.9       39.9       39.0       38.0       37.1       36.1       35.2       34.3       33.3
108..................................................       40.9       39.9       39.0       38.0       37.1       36.1       35.2       34.3       33.3
109..................................................       40.9       39.9       39.0       38.0       37.1       36.1       35.2       34.3       33.3
110..................................................       40.9       39.9       39.0       38.0       37.1       36.1       35.2       34.3       33.3
111..................................................       40.9       39.9       39.0       38.0       37.1       36.1       35.2       34.3       33.3
112..................................................       40.9       39.9       39.0       38.0       37.1       36.1       35.2       34.3       33.3
113..................................................       40.9       39.9       39.0       38.0       37.1       36.1       35.2       34.3       33.3
114..................................................       40.9       39.9       39.0       38.0       37.1       36.1       35.2       34.3       33.3
115..................................................       40.9       39.9       39.0       38.0       37.1       36.1       35.2       34.3       33.3
116..................................................       40.9       39.9       39.0       38.0       37.1       36.1       35.2       34.3       33.3
117..................................................       40.9       39.9       39.0       38.0       37.1       36.1       35.2       34.3       33.3
118..................................................       40.9       39.9       39.0       38.0       37.1       36.1       35.2       34.3       33.3
119..................................................       40.9       39.9       39.0       38.0       37.1       36.1       35.2       34.3       33.3
120+.................................................       40.9       39.9       39.0       38.0       37.1       36.1       35.2       34.3       33.3
--------------------------------------------------------------------------------------------------------------------------------------------------------


--------------------------------------------------------------------------------------------------------------------------------------------------------
                         Ages                              54         55         56         57         58         59         60         61         62
--------------------------------------------------------------------------------------------------------------------------------------------------------
0....................................................       84.7       84.7       84.7       84.7       84.7       84.7       84.7       84.7       84.7
1....................................................      83.9x       83.8       83.8       83.8       83.8       83.8       83.8       83.8       83.8

[[Page 60830]]

 
2....................................................       82.9       82.9       82.9       82.9       82.8       82.8       82.8       82.8       82.8
3....................................................       81.9       81.9       81.9       81.9       81.9       81.9       81.8       81.8       81.8
4....................................................       80.9       80.9       80.9       80.9       80.9       80.9       80.9       80.9       80.9
5....................................................       80.0       79.9       79.9       79.9       79.9       79.9       79.9       79.9       79.9
6....................................................       79.0       79.0       79.0       78.9       78.9       78.9       78.9       78.9       78.9
7....................................................       78.0       78.0       78.0       78.0       78.0       77.9       77.9       77.9       77.9
8....................................................       77.0       77.0       77.0       77.0       77.0       77.0       76.9       76.9       76.9
9....................................................       76.1       76.0       76.0       76.0       76.0       76.0       76.0       76.0       75.9
10...................................................       75.1       75.1       75.0       75.0       75.0       75.0       75.0       75.0       75.0
11...................................................       74.1       74.1       74.1       74.1       74.0       74.0       74.0       74.0       74.0
12...................................................       73.1       73.1       73.1       73.1       73.1       73.0       73.0       73.0       73.0
13...................................................       72.2       72.1       72.1       72.1       72.1       72.1       72.1       72.0       72.0
14...................................................       71.2       71.2       71.2       71.1       71.1       71.1       71.1       71.1       71.0
15...................................................       70.2       70.2       70.2       70.2       70.1       70.1       70.1       70.1       70.1
16...................................................       69.3       69.2       69.2       69.2       69.2       69.2       69.1       69.1       69.1
17...................................................       68.3       68.3       68.3       68.2       68.2       68.2       68.2       68.1       68.1
18...................................................       67.4       67.3       67.3       67.3       67.2       67.2       67.2       67.2       67.2
19...................................................       66.4       66.4       66.3       66.3       66.3       66.3       66.2       66.2       66.2
20...................................................       65.4       65.4       65.4       65.3       65.3       65.3       65.3       65.2       65.2
21...................................................       64.5       64.5       64.4       64.4       64.4       64.3       64.3       64.3       64.3
22...................................................       63.6       63.5       63.5       63.4       63.4       63.4       63.3       63.3       63.3
23...................................................       62.6       62.6       62.5       62.5       62.5       62.4       62.4       62.4       62.3
24...................................................       61.7       61.6       61.6       61.5       61.5       61.5       61.4       61.4       61.4
25...................................................       60.7       60.7       60.6       60.6       60.6       60.5       60.5       60.5       60.4
26...................................................       59.8       59.8       59.7       59.7       59.6       59.6       59.5       59.5       59.5
27...................................................       58.9       58.8       58.8       58.7       58.7       58.6       58.6       58.6       58.5
28...................................................       58.0       57.9       57.9       57.8       57.7       57.7       57.7       57.6       57.6
29...................................................       57.1       57.0       56.9       56.9       56.8       56.8       56.7       56.7       56.6
30...................................................       56.2       56.1       56.0       56.0       55.9       55.8       55.8       55.7       55.7
31...................................................       55.3       55.2       55.1       55.0       55.0       54.9       54.9       54.8       54.8
32...................................................       54.4       54.3       54.2       54.1       54.1       54.0       53.9       53.9       53.8
33...................................................       53.5       53.4       53.3       53.2       53.2       53.1       53.0       53.0       52.9
34...................................................       52.6       52.5       52.4       52.3       52.3       52.2       52.1       52.1       52.0
35...................................................       51.8       51.7       51.6       51.5       51.4       51.3       51.2       51.1       51.1
36...................................................       50.9       50.8       50.7       50.6       50.5       50.4       50.3       50.2       50.2
37...................................................       50.1       49.9       49.8       49.7       49.6       49.5       49.4       49.3       49.3
38...................................................       49.2       49.1       48.9       48.8       48.7       48.6       48.5       48.4       48.4
39...................................................       48.4       48.2       48.1       48.0       47.8       47.7       47.6       47.5       47.5
40...................................................       47.6       47.4       47.3       47.1       47.0       46.9       46.8       46.7       46.6
41...................................................       46.8       46.6       46.4       46.3       46.1       46.0       45.9       45.8       45.7
42...................................................       46.0       45.8       45.6       45.5       45.3       45.2       45.0       44.9       44.8
43...................................................       45.3       45.0       44.8       44.7       44.5       44.3       44.2       44.1       43.9
44...................................................       44.5       44.3       44.1       43.9       43.7       43.5       43.4       43.2       43.1
45...................................................       43.8       43.5       43.3       43.1       42.9       42.7       42.5       42.4       42.2
46...................................................       43.1       42.8       42.5       42.3       42.1       41.9       41.7       41.6       41.4
47...................................................       42.4       42.1       41.8       41.6       41.3       41.1       40.9       40.7       40.6
48...................................................       41.7       41.4       41.1       40.8       40.6       40.4       40.1       40.0       39.8
49...................................................       41.1       40.8       40.4       40.1       39.9       39.6       39.4       39.2       39.0
50...................................................       40.5       40.1       39.8       39.5       39.2       38.9       38.6       38.4       38.2
51...................................................       39.9       39.5       39.1       38.8       38.5       38.2       37.9       37.7       37.5
52...................................................       39.3       38.9       38.5       38.2       37.8       37.5       37.2       37.0       36.7
53...................................................       38.8       38.4       38.0       37.6       37.2       36.9       36.6       36.3       36.0
54...................................................       38.3       37.9       37.4       37.0       36.6       36.2       35.9       35.6       35.3
55...................................................       37.9       37.4       36.9       36.4       36.0       35.6       35.3       34.9       34.6
56...................................................       37.4       36.9       36.4       35.9       35.5       35.1       34.7       34.3       34.0
57...................................................       37.0       36.4       35.9       35.4       35.0       34.5       34.1       33.7       33.4
58...................................................       36.6       36.0       35.5       35.0       34.5       34.0       33.6       33.2       32.8
59...................................................       36.2       35.6       35.1       34.5       34.0       33.5       33.1       32.6       32.2
60...................................................       35.9       35.3       34.7       34.1       33.6       33.1       32.6       32.1       31.7
61...................................................       35.6       34.9       34.3       33.7       33.2       32.6       32.1       31.6       31.2
62...................................................       35.3       34.6       34.0       33.4       32.8       32.2       31.7       31.2       30.7
63...................................................       35.0       34.4       33.7       33.0       32.4       31.8       31.3       30.7       30.2
64...................................................       34.8       34.1       33.4       32.7       32.1       31.5       30.9       30.3       29.8
65...................................................       34.6       33.8       33.1       32.5       31.8       31.2       30.5       30.0       29.4
66...................................................       34.4       33.6       32.9       32.2       31.5       30.9       30.2       29.6       29.0
67...................................................       34.2       33.4       32.7       32.0       31.3       30.6       29.9       29.3       28.7
68...................................................       34.0       33.2       32.5       31.7       31.0       30.3       29.6       29.0       28.4
69...................................................       33.8       33.1       32.3       31.5       30.8       30.1       29.4       28.7       28.1
70...................................................       33.7       32.9       32.1       31.3       30.6       29.9       29.1       28.5       27.8
71...................................................       33.6       32.7       32.0       31.2       30.4       29.7       28.9       28.2       27.5
72...................................................       33.4       32.6       31.8       31.0       30.2       29.5       28.7       28.0       27.3
73...................................................       33.3       32.5       31.7       30.9       30.1       29.3       28.6       27.8       27.1
74...................................................       33.2       32.4       31.6       30.7       29.9       29.2       28.4       27.6       26.9
75...................................................       33.1       32.3       31.5       30.6       29.8       29.0       28.2       27.5       26.7

[[Page 60831]]

 
76...................................................       33.1       32.2       31.4       30.5       29.7       28.9       28.1       27.3       26.6
77...................................................       33.0       32.1       31.3       30.4       29.6       28.8       28.0       27.2       26.4
78...................................................       32.9       32.0       31.2       30.3       29.5       28.7       27.9       27.1       26.3
79...................................................       32.9       32.0       31.1       30.3       29.4       28.6       27.8       27.0       26.2
80...................................................       32.8       31.9       31.1       30.2       29.3       28.5       27.7       26.9       26.1
81...................................................       32.7       31.9       31.0       30.1       29.3       28.4       27.6       26.8       26.0
82...................................................       32.7       31.8       30.9       30.1       29.2       28.4       27.5       26.7       25.9
83...................................................       32.7       31.8       30.9       30.0       29.2       28.3       27.5       26.7       25.8
84...................................................       32.6       31.7       30.9       30.0       29.1       28.3       27.4       26.6       25.8
85...................................................       32.6       31.7       30.8       29.9       29.1       28.2       27.4       26.5       25.7
86...................................................       32.6       31.7       30.8       29.9       29.0       28.2       27.3       26.5       25.7
87...................................................       32.6       31.7       30.8       29.9       29.0       28.2       27.3       26.5       25.6
88...................................................       32.5       31.6       30.7       29.9       29.0       28.1       27.3       26.4       25.6
89...................................................       32.5       31.6       30.7       29.8       29.0       28.1       27.2       26.4       25.5
90...................................................       32.5       31.6       30.7       29.8       28.9       28.1       27.2       26.4       25.5
91...................................................       32.5       31.6       30.7       29.8       28.9       28.1       27.2       26.3       25.5
92...................................................       32.5       31.6       30.7       29.8       28.9       28.0       27.2       26.3       25.5
93...................................................       32.5       31.6       30.7       29.8       28.9       28.0       27.2       26.3       25.5
94...................................................       32.5       31.6       30.7       29.8       28.9       28.0       27.1       26.3       25.4
95...................................................       32.5       31.5       30.6       29.8       28.9       28.0       27.1       26.3       25.4
96...................................................       32.4       31.5       30.6       29.7       28.9       28.0       27.1       26.3       25.4
97...................................................       32.4       31.5       30.6       29.7       28.9       28.0       27.1       26.3       25.4
98...................................................       32.4       31.5       30.6       29.7       28.8       28.0       27.1       26.2       25.4
99...................................................       32.4       31.5       30.6       29.7       28.8       28.0       27.1       26.2       25.4
100..................................................       32.4       31.5       30.6       29.7       28.8       28.0       27.1       26.2       25.4
101..................................................       32.4       31.5       30.6       29.7       28.8       28.0       27.1       26.2       25.4
102..................................................       32.4       31.5       30.6       29.7       28.8       28.0       27.1       26.2       25.4
103..................................................       32.4       31.5       30.6       29.7       28.8       27.9       27.1       26.2       25.4
104..................................................       32.4       31.5       30.6       29.7       28.8       27.9       27.1       26.2       25.4
105..................................................       32.4       31.5       30.6       29.7       28.8       27.9       27.1       26.2       25.4
106..................................................       32.4       31.5       30.6       29.7       28.8       27.9       27.1       26.2       25.4
107..................................................       32.4       31.5       30.6       29.7       28.8       27.9       27.1       26.2       25.4
108..................................................       32.4       31.5       30.6       29.7       28.8       27.9       27.1       26.2       25.4
109..................................................       32.4       31.5       30.6       29.7       28.8       27.9       27.1       26.2       25.4
110..................................................       32.4       31.5       30.6       29.7       28.8       27.9       27.1       26.2       25.4
111..................................................       32.4       31.5       30.6       29.7       28.8       27.9       27.1       26.2       25.4
112..................................................       32.4       31.5       30.6       29.7       28.8       27.9       27.1       26.2       25.4
113..................................................       32.4       31.5       30.6       29.7       28.8       27.9       27.1       26.2       25.4
114..................................................       32.4       31.5       30.6       29.7       28.8       27.9       27.1       26.2       25.4
115..................................................       32.4       31.5       30.6       29.7       28.8       27.9       27.1       26.2       25.4
116..................................................       32.4       31.5       30.6       29.7       28.8       27.9       27.1       26.2       25.3
117..................................................       32.4       31.5       30.6       29.7       28.8       27.9       27.1       26.2       25.3
118..................................................       32.4       31.5       30.6       29.7       28.8       27.9       27.1       26.2       25.3
119..................................................       32.4       31.5       30.6       29.7       28.8       27.9       27.1       26.2       25.3
120+.................................................       32.4       31.5       30.6       29.7       28.8       27.9       27.1       26.2       25.3
--------------------------------------------------------------------------------------------------------------------------------------------------------


--------------------------------------------------------------------------------------------------------------------------------------------------------
                         Ages                              63         64         65         66         67         68         69         70         71
--------------------------------------------------------------------------------------------------------------------------------------------------------
0....................................................       84.6       84.6       84.6       84.6       84.6       84.6       84.6       84.6       84.6
1....................................................       83.8       83.8       83.8       83.7       83.7       83.7       83.7       83.7       83.7
2....................................................       82.8       82.8       82.8       82.8       82.8       82.8       82.8       82.8       82.8
3....................................................       81.8       81.8       81.8       81.8       81.8       81.8       81.8       81.8       81.8
4....................................................       80.8       80.8       80.8       80.8       80.8       80.8       80.8       80.8       80.8
5....................................................       79.9       79.9       79.8       79.8       79.8       79.8       79.8       79.8       79.8
6....................................................       78.9       78.9       78.9       78.9       78.8       78.8       78.8       78.8       78.8
7....................................................       77.9       77.9       77.9       77.9       77.9       77.9       77.9       77.8       77.8
8....................................................       76.9       76.9       76.9       76.9       76.9       76.9       76.9       76.9       76.9
9....................................................       75.9       75.9       75.9       75.9       75.9       75.9       75.9       75.9       75.9
10...................................................       75.0       74.9       74.9       74.9       74.9       74.9       74.9       74.9       74.9
11...................................................       74.0       74.0       73.9       73.9       73.9       73.9       73.9       73.9       73.9
12...................................................       73.0       73.0       73.0       73.0       72.9       72.9       72.9       72.9       72.9
13...................................................       72.0       72.0       72.0       72.0       72.0       72.0       71.9       71.9       71.9
14...................................................       71.0       71.0       71.0       71.0       71.0       71.0       71.0       71.0       70.9
15...................................................       70.1       70.0       70.0       70.0       70.0       70.0       70.0       70.0       70.0
16...................................................       69.1       69.1       69.1       69.0       69.0       69.0       69.0       69.0       69.0
17...................................................       68.1       68.1       68.1       68.1       68.1       68.0       68.0       68.0       68.0
18...................................................       67.1       67.1       67.1       67.1       67.1       67.1       67.1       67.0       67.0
19...................................................       66.2       66.2       66.1       66.1       66.1       66.1       66.1       66.1       66.1
20...................................................       65.2       65.2       65.2       65.2       65.1       65.1       65.1       65.1       65.1
21...................................................       64.2       64.2       64.2       64.2       64.2       64.2       64.1       64.1       64.1
22...................................................       63.3       63.3       63.2       63.2       63.2       63.2       63.2       63.2       63.1
23...................................................       62.3       62.3       62.3       62.2       62.2       62.2       62.2       62.2       62.2
24...................................................       61.4       61.3       61.3       61.3       61.3       61.3       61.2       61.2       61.2

[[Page 60832]]

 
25...................................................       60.4       60.4       60.3       60.3       60.3       60.3       60.3       60.3       60.2
26...................................................       59.4       59.4       59.4       59.4       59.3       59.3       59.3       59.3       59.3
27...................................................       58.5       58.5       58.4       58.4       58.4       58.4       58.4       58.3       58.3
28...................................................       57.5       57.5       57.5       57.5       57.4       57.4       57.4       57.4       57.4
29...................................................       56.6       56.6       56.5       56.5       56.5       56.5       56.4       56.4       56.4
30...................................................       55.7       55.6       55.6       55.6       55.5       55.5       55.5       55.5       55.5
31...................................................       54.7       54.7       54.7       54.6       54.6       54.6       54.5       54.5       54.5
32...................................................       53.8       53.8       53.7       53.7       53.7       53.6       53.6       53.6       53.6
33...................................................       52.9       52.8       52.8       52.7       52.7       52.7       52.7       52.6       52.6
34...................................................       51.9       51.9       51.9       51.8       51.8       51.7       51.7       51.7       51.7
35...................................................       51.0       51.0       50.9       50.9       50.8       50.8       50.8       50.7       50.7
36...................................................       50.1       50.0       50.0       50.0       49.9       49.9       49.8       49.8       49.8
37...................................................       49.2       49.1       49.1       49.0       49.0       48.9       48.9       48.9       48.8
38...................................................       48.3       48.2       48.2       48.1       48.0       48.0       48.0       47.9       47.9
39...................................................       47.4       47.3       47.2       47.2       47.1       47.1       47.0       47.0       47.0
40...................................................       46.5       46.4       46.3       46.3       46.2       46.2       46.1       46.1       46.0
41...................................................       45.6       45.5       45.4       45.4       45.3       45.2       45.2       45.1       45.1
42...................................................       44.7       44.6       44.5       44.5       44.4       44.3       44.3       44.2       44.2
43...................................................       43.8       43.7       43.6       43.6       43.5       43.4       43.3       43.3       43.2
44...................................................       43.0       42.9       42.8       42.7       42.6       42.5       42.4       42.4       42.3
45...................................................       42.1       42.0       41.9       41.8       41.7       41.6       41.5       41.5       41.4
46...................................................       41.3       41.1       41.0       40.9       40.8       40.7       40.6       40.6       40.5
47...................................................       40.4       40.3       40.2       40.0       39.9       39.8       39.8       39.7       39.6
48...................................................       39.6       39.5       39.3       39.2       39.1       39.0       38.9       38.8       38.7
49...................................................       38.8       38.6       38.5       38.4       38.2       38.1       38.0       37.9       37.8
50...................................................       38.0       37.8       37.7       37.5       37.4       37.3       37.1       37.0       36.9
51...................................................       37.2       37.0       36.9       36.7       36.6       36.4       36.3       36.2       36.1
52...................................................       36.5       36.3       36.1       35.9       35.7       35.6       35.5       35.3       35.2
53...................................................       35.8       35.5       35.3       35.1       35.0       34.8       34.6       34.5       34.4
54...................................................       35.0       34.8       34.6       34.4       34.2       34.0       33.8       33.7       33.6
55...................................................       34.4       34.1       33.8       33.6       33.4       33.2       33.1       32.9       32.7
56...................................................       33.7       33.4       33.1       32.9       32.7       32.5       32.3       32.1       32.0
57...................................................       33.0       32.7       32.5       32.2       32.0       31.7       31.5       31.3       31.2
58...................................................       32.4       32.1       31.8       31.5       31.3       31.0       30.8       30.6       30.4
59...................................................       31.8       31.5       31.2       30.9       30.6       30.3       30.1       29.9       29.7
60...................................................       31.3       30.9       30.5       30.2       29.9       29.6       29.4       29.1       28.9
61...................................................       30.7       30.3       30.0       29.6       29.3       29.0       28.7       28.5       28.2
62...................................................       30.2       29.8       29.4       29.0       28.7       28.4       28.1       27.8       27.5
63...................................................       29.8       29.3       28.9       28.5       28.1       27.8       27.4       27.1       26.9
64...................................................       29.3       28.8       28.4       28.0       27.6       27.2       26.8       26.5       26.2
65...................................................       28.9       28.4       27.9       27.4       27.0       26.6       26.3       25.9       25.6
66...................................................       28.5       28.0       27.4       27.0       26.5       26.1       25.7       25.4       25.0
67...................................................       28.1       27.6       27.0       26.5       26.1       25.6       25.2       24.8       24.4
68...................................................       27.8       27.2       26.6       26.1       25.6       25.1       24.7       24.3       23.9
69...................................................       27.4       26.8       26.3       25.7       25.2       24.7       24.2       23.8       23.4
70...................................................       27.1       26.5       25.9       25.4       24.8       24.3       23.8       23.3       22.9
71...................................................       26.9       26.2       25.6       25.0       24.4       23.9       23.4       22.9       22.4
72...................................................       26.6       26.0       25.3       24.7       24.1       23.5       23.0       22.5       22.0
73...................................................       26.4       25.7       25.0       24.4       23.8       23.2       22.6       22.1       21.6
74...................................................       26.2       25.5       24.8       24.1       23.5       22.9       22.3       21.7       21.2
75...................................................       26.0       25.3       24.6       23.9       23.2       22.6       22.0       21.4       20.8
76...................................................       25.8       25.1       24.4       23.7       23.0       22.4       21.7       21.1       20.5
77...................................................       25.7       24.9       24.2       23.5       22.8       22.1       21.5       20.8       20.2
78...................................................       25.5       24.8       24.0       23.3       22.6       21.9       21.2       20.6       20.0
79...................................................       25.4       24.6       23.9       23.2       22.4       21.7       21.0       20.4       19.7
80...................................................       25.3       24.5       23.8       23.0       22.3       21.6       20.9       20.2       19.5
81...................................................       25.2       24.4       23.6       22.9       22.1       21.4       20.7       20.0       19.3
82...................................................       25.1       24.3       23.5       22.8       22.0       21.3       20.5       19.8       19.1
83...................................................       25.0       24.2       23.4       22.7       21.9       21.2       20.4       19.7       19.0
84...................................................       25.0       24.2       23.4       22.6       21.8       21.0       20.3       19.6       18.8
85...................................................       24.9       24.1       23.3       22.5       21.7       21.0       20.2       19.4       18.7
86...................................................       24.8       24.0       23.2       22.4       21.7       20.9       20.1       19.3       18.6
87...................................................       24.8       24.0       23.2       22.4       21.6       20.8       20.0       19.3       18.5
88...................................................       24.8       23.9       23.1       22.3       21.5       20.7       20.0       19.2       18.4
89...................................................       24.7       23.9       23.1       22.3       21.5       20.7       19.9       19.1       18.4
90...................................................       24.7       23.9       23.0       22.2       21.4       20.6       19.9       19.1       18.3
91...................................................       24.7       23.8       23.0       22.2       21.4       20.6       19.8       19.0       18.3
92...................................................       24.6       23.8       23.0       22.2       21.4       20.6       19.8       19.0       18.2
93...................................................       24.6       23.8       23.0       22.2       21.3       20.5       19.7       18.9       18.2
94...................................................       24.6       23.8       22.9       22.1       21.3       20.5       19.7       18.9       18.1
95...................................................       24.6       23.8       22.9       22.1       21.3       20.5       19.7       18.9       18.1
96...................................................       24.6       23.7       22.9       22.1       21.3       20.5       19.7       18.9       18.1
97...................................................       24.6       23.7       22.9       22.1       21.3       20.5       19.7       18.9       18.1
98...................................................       24.6       23.7       22.9       22.1       21.3       20.4       19.6       18.8       18.0

[[Page 60833]]

 
99...................................................       24.5       23.7       22.9       22.1       21.2       20.4       19.6       18.8       18.0
100..................................................       24.5       23.7       22.9       22.1       21.2       20.4       19.6       18.8       18.0
101..................................................       24.5       23.7       22.9       22.0       21.2       20.4       19.6       18.8       18.0
102..................................................       24.5       23.7       22.9       22.0       21.2       20.4       19.6       18.8       18.0
103..................................................       24.5       23.7       22.9       22.0       21.2       20.4       19.6       18.8       18.0
104..................................................       24.5       23.7       22.9       22.0       21.2       20.4       19.6       18.8       18.0
105..................................................       24.5       23.7       22.9       22.0       21.2       20.4       19.6       18.8       18.0
106..................................................       24.5       23.7       22.9       22.0       21.2       20.4       19.6       18.8       18.0
107..................................................       24.5       23.7       22.8       22.0       21.2       20.4       19.6       18.8       18.0
108..................................................       24.5       23.7       22.8       22.0       21.2       20.4       19.6       18.8       18.0
109..................................................       24.5       23.7       22.8       22.0       21.2       20.4       19.6       18.8       18.0
110..................................................       24.5       23.7       22.8       22.0       21.2       20.4       19.6       18.8       18.0
111..................................................       24.5       23.7       22.8       22.0       21.2       20.4       19.6       18.8       18.0
112..................................................       24.5       23.7       22.8       22.0       21.2       20.4       19.6       18.8       18.0
113..................................................       24.5       23.7       22.8       22.0       21.2       20.4       19.6       18.8       18.0
114..................................................       24.5       23.7       22.8       22.0       21.2       20.4       19.6       18.8       18.0
115..................................................       24.5       23.7       22.8       22.0       21.2       20.4       19.6       18.8       18.0
116..................................................       24.5       23.7       22.8       22.0       21.2       20.4       19.6       18.8       18.0
117..................................................       24.5       23.7       22.8       22.0       21.2       20.4       19.6       18.7       17.9
118..................................................       24.5       23.7       22.8       22.0       21.2       20.4       19.6       18.7       17.9
119..................................................       24.5       23.6       22.8       22.0       21.2       20.4       19.5       18.7       17.9
120+.................................................       24.5       23.6       22.8       22.0       21.2       20.4       19.5       18.7       17.9
--------------------------------------------------------------------------------------------------------------------------------------------------------


--------------------------------------------------------------------------------------------------------------------------------------------------------
                         Ages                              72         73         74         75         76         77         78         79         80
--------------------------------------------------------------------------------------------------------------------------------------------------------
0....................................................       84.6       84.6       84.6       84.6       84.6       84.6       84.6       84.6       84.6
1....................................................       83.7       83.7       83.7       83.7       83.7       83.7       83.7       83.7       83.7
2....................................................       82.8       82.7       82.7       82.7       82.7       82.7       82.7       82.7       82.7
3....................................................       81.8       81.8       81.8       81.8       81.8       81.8       81.8       81.8       81.8
4....................................................       80.8       80.8       80.8       80.8       80.8       80.8       80.8       80.8       80.8
5....................................................       79.8       79.8       79.8       79.8       79.8       79.8       79.8       79.8       79.8
6....................................................       78.8       78.8       78.8       78.8       78.8       78.8       78.8       78.8       78.8
7....................................................       77.8       77.8       77.8       77.8       77.8       77.8       77.8       77.8       77.8
8....................................................       76.9       76.8       76.8       76.8       76.8       76.8       76.8       76.8       76.8
9....................................................       75.9       75.9       75.9       75.9       75.8       75.8       75.8       75.8       75.8
10...................................................       74.9       74.9       74.9       74.9       74.9       74.9       74.9       74.8       74.8
11...................................................       73.9       73.9       73.9       73.9       73.9       73.9       73.9       73.9       73.9
12...................................................       72.9       72.9       72.9       72.9       72.9       72.9       72.9       72.9       72.9
13...................................................       71.9       71.9       71.9       71.9       71.9       71.9       71.9       71.9       71.9
14...................................................       70.9       70.9       70.9       70.9       70.9       70.9       70.9       70.9       70.9
15...................................................       70.0       70.0       69.9       69.9       69.9       69.9       69.9       69.9       69.9
16...................................................       69.0       69.0       69.0       69.0       68.9       68.9       68.9       68.9       68.9
17...................................................       68.0       68.0       68.0       68.0       68.0       68.0       68.0       68.0       67.9
18...................................................       67.0       67.0       67.0       67.0       67.0       67.0       67.0       67.0       67.0
19...................................................       66.1       66.0       66.0       66.0       66.0       66.0       66.0       66.0       66.0
20...................................................       65.1       65.1       65.1       65.0       65.0       65.0       65.0       65.0       65.0
21...................................................       64.1       64.1       64.1       64.1       64.1       64.1       64.1       64.0       64.0
22...................................................       63.1       63.1       63.1       63.1       63.1       63.1       63.1       63.1       63.1
23...................................................       62.2       62.1       62.1       62.1       62.1       62.1       62.1       62.1       62.1
24...................................................       61.2       61.2       61.2       61.2       61.2       61.1       61.1       61.1       61.1
25...................................................       60.2       60.2       60.2       60.2       60.2       60.2       60.2       60.2       60.2
26...................................................       59.3       59.3       59.2       59.2       59.2       59.2       59.2       59.2       59.2
27...................................................       58.3       58.3       58.3       58.3       58.3       58.2       58.2       58.2       58.2
28...................................................       57.3       57.3       57.3       57.3       57.3       57.3       57.3       57.3       57.3
29...................................................       56.4       56.4       56.4       56.3       56.3       56.3       56.3       56.3       56.3
30...................................................       55.4       55.4       55.4       55.4       55.4       55.4       55.4       55.4       55.3
31...................................................       54.5       54.5       54.5       54.4       54.4       54.4       54.4       54.4       54.4
32...................................................       53.5       53.5       53.5       53.5       53.5       53.5       53.4       53.4       53.4
33...................................................       52.6       52.6       52.5       52.5       52.5       52.5       52.5       52.5       52.5
34...................................................       51.6       51.6       51.6       51.6       51.6       51.6       51.5       51.5       51.5
35...................................................       50.7       50.7       50.6       50.6       50.6       50.6       50.6       50.6       50.6
36...................................................       49.7       49.7       49.7       49.7       49.7       49.6       49.6       49.6       49.6
37...................................................       48.8       48.8       48.8       48.7       48.7       48.7       48.7       48.7       48.7
38...................................................       47.9       47.8       47.8       47.8       47.8       47.7       47.7       47.7       47.7
39...................................................       46.9       46.9       46.9       46.8       46.8       46.8       46.8       46.8       46.7
40...................................................       46.0       45.9       45.9       45.9       45.9       45.8       45.8       45.8       45.8
41...................................................       45.0       45.0       45.0       44.9       44.9       44.9       44.9       44.9       44.8
42...................................................       44.1       44.1       44.0       44.0       44.0       43.9       43.9       43.9       43.9
43...................................................       43.2       43.1       43.1       43.1       43.0       43.0       43.0       43.0       42.9
44...................................................       42.3       42.2       42.2       42.1       42.1       42.1       42.0       42.0       42.0
45...................................................       41.3       41.3       41.2       41.2       41.2       41.1       41.1       41.1       41.1
46...................................................       40.4       40.4       40.3       40.3       40.2       40.2       40.2       40.1       40.1
47...................................................       39.5       39.5       39.4       39.4       39.3       39.3       39.2       39.2       39.2

[[Page 60834]]

 
48...................................................       38.6       38.6       38.5       38.4       38.4       38.4       38.3       38.3       38.2
49...................................................       37.7       37.7       37.6       37.5       37.5       37.4       37.4       37.4       37.3
50...................................................       36.9       36.8       36.7       36.6       36.6       36.5       36.5       36.4       36.4
51...................................................       36.0       35.9       35.8       35.7       35.7       35.6       35.6       35.5       35.5
52...................................................       35.1       35.0       34.9       34.9       34.8       34.7       34.7       34.6       34.6
53...................................................       34.3       34.2       34.1       34.0       33.9       33.9       33.8       33.7       33.7
54...................................................       33.4       33.3       33.2       33.1       33.1       33.0       32.9       32.9       32.8
55...................................................       32.6       32.5       32.4       32.3       32.2       32.1       32.0       32.0       31.9
56...................................................       31.8       31.7       31.6       31.5       31.4       31.3       31.2       31.1       31.1
57...................................................       31.0       30.9       30.7       30.6       30.5       30.4       30.3       30.3       30.2
58...................................................       30.2       30.1       29.9       29.8       29.7       29.6       29.5       29.4       29.3
59...................................................       29.5       29.3       29.2       29.0       28.9       28.8       28.7       28.6       28.5
60...................................................       28.7       28.6       28.4       28.2       28.1       28.0       27.9       27.8       27.7
61...................................................       28.0       27.8       27.6       27.5       27.3       27.2       27.1       27.0       26.9
62...................................................       27.3       27.1       26.9       26.7       26.6       26.4       26.3       26.2       26.1
63...................................................       26.6       26.4       26.2       26.0       25.8       25.7       25.5       25.4       25.3
64...................................................       26.0       25.7       25.5       25.3       25.1       24.9       24.8       24.6       24.5
65...................................................       25.3       25.0       24.8       24.6       24.4       24.2       24.0       23.9       23.8
66...................................................       24.7       24.4       24.1       23.9       23.7       23.5       23.3       23.2       23.0
67...................................................       24.1       23.8       23.5       23.2       23.0       22.8       22.6       22.4       22.3
68...................................................       23.5       23.2       22.9       22.6       22.4       22.1       21.9       21.7       21.6
69...................................................       23.0       22.6       22.3       22.0       21.7       21.5       21.2       21.0       20.9
70...................................................       22.5       22.1       21.7       21.4       21.1       20.8       20.6       20.4       20.2
71...................................................       22.0       21.6       21.2       20.8       20.5       20.2       20.0       19.7       19.5
72...................................................       21.5       21.1       20.7       20.3       20.0       19.6       19.4       19.1       18.9
73...................................................       21.1       20.6       20.2       19.8       19.4       19.1       18.8       18.5       18.2
74...................................................       20.7       20.2       19.7       19.3       18.9       18.6       18.2       17.9       17.6
75...................................................       20.3       19.8       19.3       18.9       18.5       18.1       17.7       17.4       17.1
76...................................................       20.0       19.4       18.9       18.5       18.0       17.6       17.2       16.9       16.5
77...................................................       19.6       19.1       18.6       18.1       17.6       17.2       16.8       16.4       16.0
78...................................................       19.4       18.8       18.2       17.7       17.2       16.8       16.3       15.9       15.6
79...................................................       19.1       18.5       17.9       17.4       16.9       16.4       15.9       15.5       15.1
80...................................................       18.9       18.2       17.6       17.1       16.5       16.0       15.6       15.1       14.7
81...................................................       18.6       18.0       17.4       16.8       16.2       15.7       15.2       14.7       14.3
82...................................................       18.4       17.8       17.2       16.6       16.0       15.4       14.9       14.4       14.0
83...................................................       18.3       17.6       17.0       16.3       15.7       15.2       14.6       14.1       13.6
84...................................................       18.1       17.4       16.8       16.1       15.5       14.9       14.4       13.8       13.3
85...................................................       18.0       17.3       16.6       16.0       15.3       14.7       14.1       13.6       13.1
86...................................................       17.9       17.2       16.5       15.8       15.2       14.5       13.9       13.4       12.8
87...................................................       17.8       17.1       16.4       15.7       15.0       14.4       13.8       13.2       12.6
88...................................................       17.7       17.0       16.2       15.6       14.9       14.2       13.6       13.0       12.4
89...................................................       17.6       16.9       16.2       15.4       14.8       14.1       13.5       12.9       12.3
90...................................................       17.5       16.8       16.1       15.4       14.7       14.0       13.4       12.7       12.1
91...................................................       17.5       16.7       16.0       15.3       14.6       13.9       13.2       12.6       12.0
92...................................................       17.4       16.7       15.9       15.2       14.5       13.8       13.2       12.5       11.9
93...................................................       17.4       16.6       15.9       15.2       14.4       13.7       13.1       12.4       11.8
94...................................................       17.4       16.6       15.8       15.1       14.4       13.7       13.0       12.4       11.7
95...................................................       17.3       16.6       15.8       15.1       14.3       13.6       12.9       12.3       11.6
96...................................................       17.3       16.5       15.8       15.0       14.3       13.6       12.9       12.2       11.6
97...................................................       17.3       16.5       15.7       15.0       14.3       13.5       12.9       12.2       11.5
98...................................................       17.3       16.5       15.7       15.0       14.2       13.5       12.8       12.1       11.5
99...................................................       17.2       16.5       15.7       14.9       14.2       13.5       12.8       12.1       11.4
100..................................................       17.2       16.4       15.7       14.9       14.2       13.5       12.8       12.1       11.4
101..................................................       17.2       16.4       15.7       14.9       14.2       13.4       12.7       12.0       11.4
102..................................................       17.2       16.4       15.7       14.9       14.2       13.4       12.7       12.0       11.4
103..................................................       17.2       16.4       15.6       14.9       14.1       13.4       12.7       12.0       11.3
104..................................................       17.2       16.4       15.6       14.9       14.1       13.4       12.7       12.0       11.3
105..................................................       17.2       16.4       15.6       14.9       14.1       13.4       12.7       12.0       11.3
106..................................................       17.2       16.4       15.6       14.9       14.1       13.4       12.7       12.0       11.3
107..................................................       17.2       16.4       15.6       14.9       14.1       13.4       12.7       12.0       11.3
108..................................................       17.2       16.4       15.6       14.9       14.1       13.4       12.7       12.0       11.3
109..................................................       17.2       16.4       15.6       14.9       14.1       13.4       12.7       12.0       11.3
110..................................................       17.2       16.4       15.6       14.9       14.1       13.4       12.7       12.0       11.3
111..................................................       17.2       16.4       15.6       14.9       14.1       13.4       12.7       12.0       11.3
112..................................................       17.2       16.4       15.6       14.9       14.1       13.4       12.7       12.0       11.3
113..................................................       17.2       16.4       15.6       14.9       14.1       13.4       12.7       12.0       11.3
114..................................................       17.2       16.4       15.6       14.8       14.1       13.4       12.6       12.0       11.3
115..................................................       17.2       16.4       15.6       14.8       14.1       13.4       12.6       11.9       11.3
116..................................................       17.2       16.4       15.6       14.8       14.1       13.3       12.6       11.9       11.3
117..................................................       17.1       16.4       15.6       14.8       14.1       13.3       12.6       11.9       11.2
118..................................................       17.1       16.4       15.6       14.8       14.1       13.3       12.6       11.9       11.2
119..................................................       17.1       16.3       15.6       14.8       14.0       13.3       12.6       11.9       11.2
120+.................................................       17.1       16.3       15.6       14.8       14.0       13.3       12.6       11.9       11.2
--------------------------------------------------------------------------------------------------------------------------------------------------------


[[Page 60835]]


--------------------------------------------------------------------------------------------------------------------------------------------------------
                         Ages                              81         82         83         84         85         86         87         88         89
--------------------------------------------------------------------------------------------------------------------------------------------------------
0....................................................       84.6       84.6       84.6       84.6       84.6       84.5       84.5       84.5       84.5
1....................................................       83.7       83.7       83.7       83.7       83.7       83.7       83.7       83.7       83.7
2....................................................       82.7       82.7       82.7       82.7       82.7       82.7       82.7       82.7       82.7
3....................................................       81.8       81.7       81.7       81.7       81.7       81.7       81.7       81.7       81.7
4....................................................       80.8       80.8       80.8       80.8       80.8       80.8       80.8       80.8       80.8
5....................................................       79.8       79.8       79.8       79.8       79.8       79.8       79.8       79.8       79.8
6....................................................       78.8       78.8       78.8       78.8       78.8       78.8       78.8       78.8       78.8
7....................................................       77.8       77.8       77.8       77.8       77.8       77.8       77.8       77.8       77.8
8....................................................       76.8       76.8       76.8       76.8       76.8       76.8       76.8       76.8       76.8
9....................................................       75.8       75.8       75.8       75.8       75.8       75.8       75.8       75.8       75.8
10...................................................       74.8       74.8       74.8       74.8       74.8       74.8       74.8       74.8       74.8
11...................................................       73.9       73.9       73.9       73.8       73.8       73.8       73.8       73.8       73.8
12...................................................       72.9       72.9       72.9       72.9       72.9       72.9       72.9       72.9       72.9
13...................................................       71.9       71.9       71.9       71.9       71.9       71.9       71.9       71.9       71.9
14...................................................       70.9       70.9       70.9       70.9       70.9       70.9       70.9       70.9       70.9
15...................................................       69.9       69.9       69.9       69.9       69.9       69.9       69.9       69.9       69.9
16...................................................       68.9       68.9       68.9       68.9       68.9       68.9       68.9       68.9       68.9
17...................................................       67.9       67.9       67.9       67.9       67.9       67.9       67.9       67.9       67.9
18...................................................       67.0       67.0       67.0       67.0       67.0       67.0       66.9       66.9       66.9
19...................................................       66.0       66.0       66.0       66.0       66.0       66.0       66.0       66.0       66.0
20...................................................       65.0       65.0       65.0       65.0       65.0       65.0       65.0       65.0       65.0
21...................................................       64.0       64.0       64.0       64.0       64.0       64.0       64.0       64.0       64.0
22...................................................       63.1       63.1       63.0       63.0       63.0       63.0       63.0       63.0       63.0
23...................................................       62.1       62.1       62.1       62.1       62.1       62.1       62.1       62.1       62.1
24...................................................       61.1       61.1       61.1       61.1       61.1       61.1       61.1       61.1       61.1
25...................................................       60.1       60.1       60.1       60.1       60.1       60.1       60.1       60.1       60.1
26...................................................       59.2       59.2       59.2       59.2       59.2       59.2       59.1       59.1       59.1
27...................................................       58.2       58.2       58.2       58.2       58.2       58.2       58.2       58.2       58.2
28...................................................       57.3       57.2       57.2       57.2       57.2       57.2       57.2       57.2       57.2
29...................................................       56.3       56.3       56.3       56.3       56.3       56.3       56.3       56.3       56.3
30...................................................       55.3       55.3       55.3       55.3       55.3       55.3       55.3       55.3       55.3
31...................................................       54.4       54.4       54.4       54.4       54.4       54.3       54.3       54.3       54.3
32...................................................       53.4       53.4       53.4       53.4       53.4       53.4       53.4       53.4       53.4
33...................................................       52.5       52.5       52.5       52.4       52.4       52.4       52.4       52.4       52.4
34...................................................       51.5       51.5       51.5       51.5       51.5       51.5       51.5       51.5       51.5
35...................................................       50.6       50.5       50.5       50.5       50.5       50.5       50.5       50.5       50.5
36...................................................       49.6       49.6       49.6       49.6       49.6       49.6       49.6       49.6       49.6
37...................................................       48.6       48.6       48.6       48.6       48.6       48.6       48.6       48.6       48.6
38...................................................       47.7       47.7       47.7       47.7       47.7       47.6       47.6       47.6       47.6
39...................................................       46.7       46.7       46.7       46.7       46.7       46.7       46.7       46.7       46.7
40...................................................       45.8       45.8       45.8       45.7       45.7       45.7       45.7       45.7       45.7
41...................................................       44.8       44.8       44.8       44.8       44.8       44.8       44.8       44.8       44.8
42...................................................       43.9       43.9       43.8       43.8       43.8       43.8       43.8       43.8       43.8
43...................................................       42.9       42.9       42.9       42.9       42.9       42.9       42.9       42.8       42.8
44...................................................       42.0       42.0       41.9       41.9       41.9       41.9       41.9       41.9       41.9
45...................................................       41.0       41.0       41.0       41.0       41.0       41.0       40.9       40.9       40.9
46...................................................       40.1       40.1       40.0       40.0       40.0       40.0       40.0       40.0       40.0
47...................................................       39.1       39.1       39.1       39.1       39.1       39.1       39.0       39.0       39.0
48...................................................       38.2       38.2       38.2       38.1       38.1       38.1       38.1       38.1       38.1
49...................................................       37.3       37.3       37.2       37.2       37.2       37.2       37.2       37.1       37.1
50...................................................       36.4       36.3       36.3       36.3       36.3       36.2       36.2       36.2       36.2
51...................................................       35.4       35.4       35.4       35.4       35.3       35.3       35.3       35.3       35.3
52...................................................       34.5       34.5       34.5       34.4       34.4       34.4       34.4       34.4       34.3
53...................................................       33.6       33.6       33.6       33.5       33.5       33.5       33.5       33.4       33.4
54...................................................       32.7       32.7       32.7       32.6       32.6       32.6       32.6       32.5       32.5
55...................................................       31.9       31.8       31.8       31.7       31.7       31.7       31.7       31.6       31.6
56...................................................       31.0       30.9       30.9       30.9       30.8       30.8       30.8       30.7       30.7
57...................................................       30.1       30.1       30.0       30.0       29.9       29.9       29.9       29.9       29.8
58...................................................       29.3       29.2       29.2       29.1       29.1       29.0       29.0       29.0       29.0
59...................................................       28.4       28.4       28.3       28.3       28.2       28.2       28.2       28.1       28.1
60...................................................       27.6       27.5       27.5       27.4       27.4       27.3       27.3       27.3       27.2
61...................................................       26.8       26.7       26.7       26.6       26.5       26.5       26.5       26.4       26.4
62...................................................       26.0       25.9       25.8       25.8       25.7       25.7       25.6       25.6       25.5
63...................................................       25.2       25.1       25.0       25.0       24.9       24.8       24.8       24.8       24.7
64...................................................       24.4       24.3       24.2       24.2       24.1       24.0       24.0       23.9       23.9
65...................................................       23.6       23.5       23.4       23.4       23.3       23.2       23.2       23.1       23.1
66...................................................       22.9       22.8       22.7       22.6       22.5       22.4       22.4       22.3       22.3
67...................................................       22.1       22.0       21.9       21.8       21.7       21.7       21.6       21.5       21.5
68...................................................       21.4       21.3       21.2       21.0       21.0       20.9       20.8       20.7       20.7
69...................................................       20.7       20.5       20.4       20.3       20.2       20.1       20.0       20.0       19.9
70...................................................       20.0       19.8       19.7       19.6       19.4       19.3       19.3       19.2       19.1
71...................................................       19.3       19.1       19.0       18.8       18.7       18.6       18.5       18.4       18.4
72...................................................       18.6       18.4       18.3       18.1       18.0       17.9       17.8       17.7       17.6
73...................................................       18.0       17.8       17.6       17.4       17.3       17.2       17.1       17.0       16.9

[[Page 60836]]

 
74...................................................       17.4       17.2       17.0       16.8       16.6       16.5       16.4       16.2       16.2
75...................................................       16.8       16.6       16.3       16.1       16.0       15.8       15.7       15.6       15.4
76...................................................       16.2       16.0       15.7       15.5       15.3       15.2       15.0       14.9       14.8
77...................................................       15.7       15.4       15.2       14.9       14.7       14.5       14.4       14.2       14.1
78...................................................       15.2       14.9       14.6       14.4       14.1       13.9       13.8       13.6       13.5
79...................................................       14.7       14.4       14.1       13.8       13.6       13.4       13.2       13.0       12.9
80...................................................       14.3       14.0       13.6       13.3       13.1       12.8       12.6       12.4       12.3
81...................................................       13.9       13.5       13.2       12.9       12.6       12.3       12.1       11.9       11.7
82...................................................       13.5       13.1       12.8       12.4       12.1       11.9       11.6       11.4       11.2
83...................................................       13.2       12.8       12.4       12.0       11.7       11.4       11.2       10.9       10.7
84...................................................       12.9       12.4       12.0       11.7       11.3       11.0       10.7       10.5       10.3
85...................................................       12.6       12.1       11.7       11.3       11.0       10.7       10.4       10.1        9.9
86...................................................       12.3       11.9       11.4       11.0       10.7       10.3       10.0        9.7        9.5
87...................................................       12.1       11.6       11.2       10.7       10.4       10.0        9.7        9.4        9.1
88...................................................       11.9       11.4       10.9       10.5       10.1        9.7        9.4        9.1        8.8
89...................................................       11.7       11.2       10.7       10.3        9.9        9.5        9.1        8.8        8.5
90...................................................       11.6       11.0       10.5       10.1        9.6        9.2        8.9        8.5        8.2
91...................................................       11.4       10.9       10.4        9.9        9.5        9.0        8.7        8.3        8.0
92...................................................       11.3       10.8       10.2        9.7        9.3        8.9        8.5        8.1        7.8
93...................................................       11.2       10.6       10.1        9.6        9.1        8.7        8.3        7.9        7.6
94...................................................       11.1       10.5       10.0        9.5        9.0        8.6        8.1        7.7        7.4
95...................................................       11.0       10.5        9.9        9.4        8.9        8.4        8.0        7.6        7.2
96...................................................       11.0       10.4        9.8        9.3        8.8        8.3        7.9        7.5        7.1
97...................................................       10.9       10.3        9.7        9.2        8.7        8.2        7.8        7.4        7.0
98...................................................       10.9       10.3        9.7        9.1        8.6        8.1        7.7        7.3        6.9
99...................................................       10.8       10.2        9.6        9.1        8.6        8.1        7.6        7.2        6.8
100..................................................       10.8       10.2        9.6        9.0        8.5        8.0        7.6        7.1        6.7
101..................................................       10.7       10.1        9.5        9.0        8.5        8.0        7.5        7.1        6.7
102..................................................       10.7       10.1        9.5        8.9        8.4        7.9        7.4        7.0        6.6
103..................................................       10.7       10.1        9.5        8.9        8.4        7.9        7.4        7.0        6.6
104..................................................       10.7       10.1        9.5        8.9        8.4        7.9        7.4        6.9        6.5
105..................................................       10.7       10.0        9.5        8.9        8.3        7.8        7.4        6.9        6.5
106..................................................       10.7       10.0        9.4        8.9        8.3        7.8        7.4        6.9        6.5
107..................................................       10.7       10.0        9.4        8.9        8.3        7.8        7.3        6.9        6.5
108..................................................       10.7       10.0        9.4        8.9        8.3        7.8        7.3        6.9        6.5
109..................................................       10.7       10.0        9.4        8.9        8.3        7.8        7.3        6.9        6.5
110..................................................       10.7       10.0        9.4        8.9        8.3        7.8        7.3        6.9        6.5
111..................................................       10.6       10.0        9.4        8.8        8.3        7.8        7.3        6.9        6.4
112..................................................       10.6       10.0        9.4        8.8        8.3        7.8        7.3        6.9        6.4
113..................................................       10.6       10.0        9.4        8.8        8.3        7.8        7.3        6.8        6.4
114..................................................       10.6       10.0        9.4        8.8        8.3        7.8        7.3        6.8        6.4
115..................................................       10.6       10.0        9.4        8.8        8.3        7.7        7.3        6.8        6.4
116..................................................       10.6       10.0        9.4        8.8        8.2        7.7        7.2        6.8        6.3
117..................................................       10.6        9.9        9.3        8.7        8.2        7.7        7.2        6.7        6.3
118..................................................       10.5        9.9        9.3        8.7        8.2        7.6        7.1        6.7        6.2
119..................................................       10.5        9.9        9.3        8.7        8.1        7.6        7.1        6.6        6.2
120+.................................................       10.5        9.9        9.2        8.6        8.1        7.5        7.0        6.6        6.1
--------------------------------------------------------------------------------------------------------------------------------------------------------


--------------------------------------------------------------------------------------------------------------------------------------------------------
                         Ages                              90         91         92         93         94         95         96         97         98
--------------------------------------------------------------------------------------------------------------------------------------------------------
0....................................................       84.5       84.5       84.5       84.5       84.5       84.5       84.5       84.5       84.5
1....................................................       83.7       83.7       83.7       83.7       83.7       83.7       83.7       83.7       83.7
2....................................................       82.7       82.7       82.7       82.7       82.7       82.7       82.7       82.7       82.7
3....................................................       81.7       81.7       81.7       81.7       81.7       81.7       81.7       81.7       81.7
4....................................................       80.8       80.8       80.8       80.8       80.8       80.8       80.8       80.8       80.8
5....................................................       79.8       79.8       79.8       79.8       79.8       79.8       79.8       79.8       79.8
6....................................................       78.8       78.8       78.8       78.8       78.8       78.8       78.8       78.8       78.8
7....................................................       77.8       77.8       77.8       77.8       77.8       77.8       77.8       77.8       77.8
8....................................................       76.8       76.8       76.8       76.8       76.8       76.8       76.8       76.8       76.8
9....................................................       75.8       75.8       75.8       75.8       75.8       75.8       75.8       75.8       75.8
10...................................................       74.8       74.8       74.8       74.8       74.8       74.8       74.8       74.8       74.8
11...................................................       73.8       73.8       73.8       73.8       73.8       73.8       73.8       73.8       73.8
12...................................................       72.9       72.9       72.9       72.8       72.8       72.8       72.8       72.8       72.8
13...................................................       71.9       71.9       71.9       71.9       71.9       71.9       71.9       71.9       71.9
14...................................................       70.9       70.9       70.9       70.9       70.9       70.9       70.9       70.9       70.9
15...................................................       69.9       69.9       69.9       69.9       69.9       69.9       69.9       69.9       69.9
16...................................................       68.9       68.9       68.9       68.9       68.9       68.9       68.9       68.9       68.9
17...................................................       67.9       67.9       67.9       67.9       67.9       67.9       67.9       67.9       67.9
18...................................................       66.9       66.9       66.9       66.9       66.9       66.9       66.9       66.9       66.9
19...................................................       66.0       66.0       66.0       66.0       66.0       66.0       66.0       66.0       66.0
20...................................................       65.0       65.0       65.0       65.0       65.0       65.0       65.0       65.0       65.0
21...................................................       64.0       64.0       64.0       64.0       64.0       64.0       64.0       64.0       64.0
22...................................................       63.0       63.0       63.0       63.0       63.0       63.0       63.0       63.0       63.0

[[Page 60837]]

 
23...................................................       62.1       62.1       62.0       62.0       62.0       62.0       62.0       62.0       62.0
24...................................................       61.1       61.1       61.1       61.1       61.1       61.1       61.1       61.1       61.1
25...................................................       60.1       60.1       60.1       60.1       60.1       60.1       60.1       60.1       60.1
26...................................................       59.1       59.1       59.1       59.1       59.1       59.1       59.1       59.1       59.1
27...................................................       58.2       58.2       58.2       58.2       58.2       58.2       58.2       58.2       58.2
28...................................................       57.2       57.2       57.2       57.2       57.2       57.2       57.2       57.2       57.2
29...................................................       56.3       56.3       56.2       56.2       56.2       56.2       56.2       56.2       56.2
30...................................................       55.3       55.3       55.3       55.3       55.3       55.3       55.3       55.3       55.3
31...................................................       54.3       54.3       54.3       54.3       54.3       54.3       54.3       54.3       54.3
32...................................................       53.4       53.4       53.4       53.4       53.4       53.4       53.4       53.4       53.4
33...................................................       52.4       52.4       52.4       52.4       52.4       52.4       52.4       52.4       52.4
34...................................................       51.5       51.5       51.5       51.5       51.5       51.5       51.5       51.5       51.5
35...................................................       50.5       50.5       50.5       50.5       50.5       50.5       50.5       50.5       50.5
36...................................................       49.5       49.5       49.5       49.5       49.5       49.5       49.5       49.5       49.5
37...................................................       48.6       48.6       48.6       48.6       48.6       48.6       48.6       48.6       48.6
38...................................................       47.6       47.6       47.6       47.6       47.6       47.6       47.6       47.6       47.6
39...................................................       46.7       46.7       46.7       46.7       46.7       46.7       46.7       46.7       46.7
40...................................................       45.7       45.7       45.7       45.7       45.7       45.7       45.7       45.7       45.7
41...................................................       44.8       44.7       44.7       44.7       44.7       44.7       44.7       44.7       44.7
42...................................................       43.8       43.8       43.8       43.8       43.8       43.8       43.8       43.8       43.8
43...................................................       42.8       42.8       42.8       42.8       42.8       42.8       42.8       42.8       42.8
44...................................................       41.9       41.9       41.9       41.9       41.9       41.9       41.9       41.9       41.9
45...................................................       40.9       40.9       40.9       40.9       40.9       40.9       40.9       40.9       40.9
46...................................................       40.0       40.0       40.0       40.0       40.0       40.0       39.9       39.9       39.9
47...................................................       39.0       39.0       39.0       39.0       39.0       39.0       39.0       39.0       39.0
48...................................................       38.1       38.1       38.1       38.1       38.1       38.0       38.0       38.0       38.0
49...................................................       37.1       37.1       37.1       37.1       37.1       37.1       37.1       37.1       37.1
50...................................................       36.2       36.2       36.2       36.2       36.2       36.2       36.2       36.2       36.1
51...................................................       35.3       35.2       35.2       35.2       35.2       35.2       35.2       35.2       35.2
52...................................................       34.3       34.3       34.3       34.3       34.3       34.3       34.3       34.3       34.3
53...................................................       33.4       33.4       33.4       33.4       33.4       33.4       33.4       33.4       33.4
54...................................................       32.5       32.5       32.5       32.5       32.5       32.5       32.4       32.4       32.4
55...................................................       31.6       31.6       31.6       31.6       31.6       31.5       31.5       31.5       31.5
56...................................................       30.7       30.7       30.7       30.7       30.7       30.6       30.6       30.6       30.6
57...................................................       29.8       29.8       29.8       29.8       29.8       29.8       29.7       29.7       29.7
58...................................................       28.9       28.9       28.9       28.9       28.9       28.9       28.9       28.9       28.8
59...................................................       28.1       28.1       28.0       28.0       28.0       28.0       28.0       28.0       28.0
60...................................................       27.2       27.2       27.2       27.2       27.1       27.1       27.1       27.1       27.1
61...................................................       26.4       26.3       26.3       26.3       26.3       26.3       26.3       26.3       26.2
62...................................................       25.5       25.5       25.5       25.5       25.4       25.4       25.4       25.4       25.4
63...................................................       24.7       24.7       24.6       24.6       24.6       24.6       24.6       24.6       24.6
64...................................................       23.9       23.8       23.8       23.8       23.8       23.8       23.7       23.7       23.7
65...................................................       23.0       23.0       23.0       23.0       22.9       22.9       22.9       22.9       22.9
66...................................................       22.2       22.2       22.2       22.2       22.1       22.1       22.1       22.1       22.1
67...................................................       21.4       21.4       21.4       21.3       21.3       21.3       21.3       21.3       21.3
68...................................................       20.6       20.6       20.6       20.5       20.5       20.5       20.5       20.5       20.4
69...................................................       19.9       19.8       19.8       19.7       19.7       19.7       19.7       19.7       19.6
70...................................................       19.1       19.0       19.0       18.9       18.9       18.9       18.9       18.9       18.8
71...................................................       18.3       18.3       18.2       18.2       18.1       18.1       18.1       18.1       18.0
72...................................................       17.5       17.5       17.4       17.4       17.4       17.3       17.3       17.3       17.3
73...................................................       16.8       16.7       16.7       16.6       16.6       16.6       16.5       16.5       16.5
74...................................................       16.1       16.0       15.9       15.9       15.8       15.8       15.8       15.7       15.7
75...................................................       15.4       15.3       15.2       15.2       15.1       15.1       15.0       15.0       15.0
76...................................................       14.7       14.6       14.5       14.4       14.4       14.3       14.3       14.3       14.2
77...................................................       14.0       13.9       13.8       13.7       13.7       13.6       13.6       13.5       13.5
78...................................................       13.4       13.2       13.2       13.1       13.0       12.9       12.9       12.9       12.8
79...................................................       12.7       12.6       12.5       12.4       12.4       12.3       12.2       12.2       12.1
80...................................................       12.1       12.0       11.9       11.8       11.7       11.6       11.6       11.5       11.5
81...................................................       11.6       11.4       11.3       11.2       11.1       11.0       11.0       10.9       10.9
82...................................................       11.0       10.9       10.8       10.6       10.5       10.5       10.4       10.3       10.3
83...................................................       10.5       10.4       10.2       10.1       10.0        9.9        9.8        9.7        9.7
84...................................................       10.1        9.9        9.7        9.6        9.5        9.4        9.3        9.2        9.1
85...................................................        9.6        9.5        9.3        9.1        9.0        8.9        8.8        8.7        8.6
86...................................................        9.2        9.0        8.9        8.7        8.6        8.4        8.3        8.2        8.1
87...................................................        8.9        8.7        8.5        8.3        8.1        8.0        7.9        7.8        7.7
88...................................................        8.5        8.3        8.1        7.9        7.7        7.6        7.5        7.4        7.3
89...................................................        8.2        8.0        7.8        7.6        7.4        7.2        7.1        7.0        6.9
90...................................................        7.9        7.7        7.5        7.3        7.1        6.9        6.8        6.6        6.5
91...................................................        7.7        7.4        7.2        7.0        6.8        6.6        6.5        6.3        6.2
92...................................................        7.5        7.2        6.9        6.7        6.5        6.3        6.2        6.0        5.9
93...................................................        7.3        7.0        6.7        6.5        6.3        6.1        5.9        5.8        5.6
94...................................................        7.1        6.8        6.5        6.3        6.0        5.8        5.7        5.5        5.4
95...................................................        6.9        6.6        6.3        6.1        5.8        5.6        5.5        5.3        5.1
96...................................................        6.8        6.5        6.2        5.9        5.7        5.5        5.3        5.1        4.9

[[Page 60838]]

 
97...................................................        6.6        6.3        6.0        5.8        5.5        5.3        5.1        4.9        4.8
98...................................................        6.5        6.2        5.9        5.6        5.4        5.1        4.9        4.8        4.6
99...................................................        6.4        6.1        5.8        5.5        5.3        5.0        4.8        4.6        4.5
100..................................................        6.4        6.0        5.7        5.4        5.1        4.9        4.7        4.5        4.3
101..................................................        6.3        5.9        5.6        5.3        5.1        4.8        4.6        4.4        4.2
102..................................................        6.2        5.9        5.6        5.3        5.0        4.7        4.5        4.3        4.1
103..................................................        6.2        5.8        5.5        5.2        4.9        4.7        4.4        4.2        4.0
104..................................................        6.1        5.8        5.5        5.1        4.9        4.6        4.4        4.2        4.0
105..................................................        6.1        5.8        5.4        5.1        4.8        4.6        4.3        4.1        3.9
106..................................................        6.1        5.7        5.4        5.1        4.8        4.6        4.3        4.1        3.9
107..................................................        6.1        5.7        5.4        5.1        4.8        4.5        4.3        4.1        3.9
108..................................................        6.1        5.7        5.4        5.1        4.8        4.5        4.3        4.1        3.9
109..................................................        6.1        5.7        5.4        5.1        4.8        4.5        4.3        4.1        3.9
110..................................................        6.1        5.7        5.4        5.1        4.8        4.5        4.3        4.1        3.9
111..................................................        6.1        5.7        5.4        5.0        4.8        4.5        4.3        4.0        3.9
112..................................................        6.0        5.7        5.3        5.0        4.7        4.5        4.2        4.0        3.8
113..................................................        6.0        5.7        5.3        5.0        4.7        4.5        4.2        4.0        3.8
114..................................................        6.0        5.6        5.3        5.0        4.7        4.4        4.2        4.0        3.8
115..................................................        6.0        5.6        5.3        5.0        4.7        4.4        4.2        3.9        3.7
116..................................................        5.9        5.6        5.2        4.9        4.6        4.3        4.1        3.9        3.7
117..................................................        5.9        5.5        5.2        4.8        4.5        4.3        4.0        3.8        3.6
118..................................................        5.8        5.4        5.1        4.8        4.4        4.2        3.9        3.7        3.5
119..................................................        5.7        5.4        5.0        4.7        4.3        4.0        3.8        3.5        3.3
120+.................................................        5.7        5.3        4.9        4.6        4.2        3.9        3.7        3.4        3.2
--------------------------------------------------------------------------------------------------------------------------------------------------------


--------------------------------------------------------------------------------------------------------------------------------------------------------
                         Ages                              99        100        101        102        103        104        105        106        107
--------------------------------------------------------------------------------------------------------------------------------------------------------
0....................................................       84.5       84.5       84.5       84.5       84.5       84.5       84.5       84.5       84.5
1....................................................       83.7       83.7       83.7       83.7       83.7       83.7       83.7       83.7       83.7
2....................................................       82.7       82.7       82.7       82.7       82.7       82.7       82.7       82.7       82.7
3....................................................       81.7       81.7       81.7       81.7       81.7       81.7       81.7       81.7       81.7
4....................................................       80.8       80.8       80.8       80.8       80.8       80.8       80.8       80.8       80.8
5....................................................       79.8       79.8       79.8       79.8       79.8       79.8       79.8       79.8       79.8
6....................................................       78.8       78.8       78.8       78.8       78.8       78.8       78.8       78.8       78.8
7....................................................       77.8       77.8       77.8       77.8       77.8       77.8       77.8       77.8       77.8
8....................................................       76.8       76.8       76.8       76.8       76.8       76.8       76.8       76.8       76.8
9....................................................       75.8       75.8       75.8       75.8       75.8       75.8       75.8       75.8       75.8
10...................................................       74.8       74.8       74.8       74.8       74.8       74.8       74.8       74.8       74.8
11...................................................       73.8       73.8       73.8       73.8       73.8       73.8       73.8       73.8       73.8
12...................................................       72.8       72.8       72.8       72.8       72.8       72.8       72.8       72.8       72.8
13...................................................       71.9       71.9       71.9       71.9       71.9       71.9       71.9       71.9       71.9
14...................................................       70.9       70.9       70.9       70.9       70.9       70.9       70.9       70.9       70.9
15...................................................       69.9       69.9       69.9       69.9       69.9       69.9       69.9       69.9       69.9
16...................................................       68.9       68.9       68.9       68.9       68.9       68.9       68.9       68.9       68.9
17...................................................       67.9       67.9       67.9       67.9       67.9       67.9       67.9       67.9       67.9
18...................................................       66.9       66.9       66.9       66.9       66.9       66.9       66.9       66.9       66.9
19...................................................       66.0       66.0       66.0       66.0       66.0       66.0       66.0       66.0       66.0
20...................................................       65.0       65.0       65.0       65.0       65.0       65.0       65.0       65.0       65.0
21...................................................       64.0       64.0       64.0       64.0       64.0       64.0       64.0       64.0       64.0
22...................................................       63.0       63.0       63.0       63.0       63.0       63.0       63.0       63.0       63.0
23...................................................       62.0       62.0       62.0       62.0       62.0       62.0       62.0       62.0       62.0
24...................................................       61.1       61.1       61.1       61.1       61.1       61.1       61.1       61.1       61.1
25...................................................       60.1       60.1       60.1       60.1       60.1       60.1       60.1       60.1       60.1
26...................................................       59.1       59.1       59.1       59.1       59.1       59.1       59.1       59.1       59.1
27...................................................       58.2       58.2       58.2       58.2       58.2       58.2       58.2       58.2       58.2
28...................................................       57.2       57.2       57.2       57.2       57.2       57.2       57.2       57.2       57.2
29...................................................       56.2       56.2       56.2       56.2       56.2       56.2       56.2       56.2       56.2
30...................................................       55.3       55.3       55.3       55.3       55.3       55.3       55.3       55.3       55.3
31...................................................       54.3       54.3       54.3       54.3       54.3       54.3       54.3       54.3       54.3
32...................................................       53.4       53.4       53.4       53.4       53.4       53.4       53.4       53.4       53.4
33...................................................       52.4       52.4       52.4       52.4       52.4       52.4       52.4       52.4       52.4
34...................................................       51.5       51.5       51.4       51.4       51.4       51.4       51.4       51.4       51.4
35...................................................       50.5       50.5       50.5       50.5       50.5       50.5       50.5       50.5       50.5
36...................................................       49.5       49.5       49.5       49.5       49.5       49.5       49.5       49.5       49.5
37...................................................       48.6       48.6       48.6       48.6       48.6       48.6       48.6       48.6       48.6
38...................................................       47.6       47.6       47.6       47.6       47.6       47.6       47.6       47.6       47.6
39...................................................       46.7       46.7       46.7       46.7       46.7       46.7       46.7       46.7       46.7
40...................................................       45.7       45.7       45.7       45.7       45.7       45.7       45.7       45.7       45.7
41...................................................       44.7       44.7       44.7       44.7       44.7       44.7       44.7       44.7       44.7
42...................................................       43.8       43.8       43.8       43.8       43.8       43.8       43.8       43.8       43.8
43...................................................       42.8       42.8       42.8       42.8       42.8       42.8       42.8       42.8       42.8
44...................................................       41.9       41.9       41.9       41.9       41.9       41.9       41.9       41.9       41.9
45...................................................       40.9       40.9       40.9       40.9       40.9       40.9       40.9       40.9       40.9

[[Page 60839]]

 
46...................................................       39.9       39.9       39.9       39.9       39.9       39.9       39.9       39.9       39.9
47...................................................       39.0       39.0       39.0       39.0       39.0       39.0       39.0       39.0       39.0
48...................................................       38.0       38.0       38.0       38.0       38.0       38.0       38.0       38.0       38.0
49...................................................       37.1       37.1       37.1       37.1       37.1       37.1       37.1       37.1       37.1
50...................................................       36.1       36.1       36.1       36.1       36.1       36.1       36.1       36.1       36.1
51...................................................       35.2       35.2       35.2       35.2       35.2       35.2       35.2       35.2       35.2
52...................................................       34.3       34.3       34.3       34.3       34.3       34.3       34.3       34.3       34.3
53...................................................       33.3       33.3       33.3       33.3       33.3       33.3       33.3       33.3       33.3
54...................................................       32.4       32.4       32.4       32.4       32.4       32.4       32.4       32.4       32.4
55...................................................       31.5       31.5       31.5       31.5       31.5       31.5       31.5       31.5       31.5
56...................................................       30.6       30.6       30.6       30.6       30.6       30.6       30.6       30.6       30.6
57...................................................       29.7       29.7       29.7       29.7       29.7       29.7       29.7       29.7       29.7
58...................................................       28.8       28.8       28.8       28.8       28.8       28.8       28.8       28.8       28.8
59...................................................       28.0       28.0       28.0       28.0       27.9       27.9       27.9       27.9       27.9
60...................................................       27.1       27.1       27.1       27.1       27.1       27.1       27.1       27.1       27.1
61...................................................       26.2       26.2       26.2       26.2       26.2       26.2       26.2       26.2       26.2
62...................................................       25.4       25.4       25.4       25.4       25.4       25.4       25.4       25.4       25.4
63...................................................       24.5       24.5       24.5       24.5       24.5       24.5       24.5       24.5       24.5
64...................................................       23.7       23.7       23.7       23.7       23.7       23.7       23.7       23.7       23.7
65...................................................       22.9       22.9       22.9       22.9       22.9       22.9       22.9       22.9       22.8
66...................................................       22.1       22.1       22.0       22.0       22.0       22.0       22.0       22.0       22.0
67...................................................       21.2       21.2       21.2       21.2       21.2       21.2       21.2       21.2       21.2
68...................................................       20.4       20.4       20.4       20.4       20.4       20.4       20.4       20.4       20.4
69...................................................       19.6       19.6       19.6       19.6       19.6       19.6       19.6       19.6       19.6
70...................................................       18.8       18.8       18.8       18.8       18.8       18.8       18.8       18.8       18.8
71...................................................       18.0       18.0       18.0       18.0       18.0       18.0       18.0       18.0       18.0
72...................................................       17.2       17.2       17.2       17.2       17.2       17.2       17.2       17.2       17.2
73...................................................       16.5       16.4       16.4       16.4       16.4       16.4       16.4       16.4       16.4
74...................................................       15.7       15.7       15.7       15.7       15.6       15.6       15.6       15.6       15.6
75...................................................       14.9       14.9       14.9       14.9       14.9       14.9       14.9       14.9       14.9
76...................................................       14.2       14.2       14.2       14.2       14.1       14.1       14.1       14.1       14.1
77...................................................       13.5       13.5       13.4       13.4       13.4       13.4       13.4       13.4       13.4
78...................................................       12.8       12.8       12.7       12.7       12.7       12.7       12.7       12.7       12.7
79...................................................       12.1       12.1       12.0       12.0       12.0       12.0       12.0       12.0       12.0
80...................................................       11.4       11.4       11.4       11.4       11.3       11.3       11.3       11.3       11.3
81...................................................       10.8       10.8       10.7       10.7       10.7       10.7       10.7       10.7       10.7
82...................................................       10.2       10.2       10.1       10.1       10.1       10.1       10.0       10.0       10.0
83...................................................        9.6        9.6        9.5        9.5        9.5        9.5        9.5        9.4        9.4
84...................................................        9.1        9.0        9.0        8.9        8.9        8.9        8.9        8.9        8.9
85...................................................        8.6        8.5        8.5        8.4        8.4        8.4        8.3        8.3        8.3
86...................................................        8.1        8.0        8.0        7.9        7.9        7.9        7.8        7.8        7.8
87...................................................        7.6        7.6        7.5        7.4        7.4        7.4        7.4        7.4        7.3
88...................................................        7.2        7.1        7.1        7.0        7.0        6.9        6.9        6.9        6.9
89...................................................        6.8        6.7        6.7        6.6        6.6        6.5        6.5        6.5        6.5
90...................................................        6.4        6.4        6.3        6.2        6.2        6.1        6.1        6.1        6.1
91...................................................        6.1        6.0        5.9        5.9        5.8        5.8        5.8        5.7        5.7
92...................................................        5.8        5.7        5.6        5.6        5.5        5.5        5.4        5.4        5.4
93...................................................        5.5        5.4        5.3        5.3        5.2        5.1        5.1        5.1        5.1
94...................................................        5.3        5.1        5.1        5.0        4.9        4.9        4.8        4.8        4.8
95...................................................        5.0        4.9        4.8        4.7        4.7        4.6        4.6        4.6        4.5
96...................................................        4.8        4.7        4.6        4.5        4.4        4.4        4.3        4.3        4.3
97...................................................        4.6        4.5        4.4        4.3        4.2        4.2        4.1        4.1        4.1
98...................................................        4.5        4.3        4.2        4.1        4.0        4.0        3.9        3.9        3.9
99...................................................        4.3        4.2        4.1        4.0        3.9        3.8        3.8        3.7        3.7
100..................................................        4.2        4.0        3.9        3.8        3.7        3.7        3.6        3.6        3.6
101..................................................        4.1        3.9        3.8        3.7        3.6        3.5        3.5        3.5        3.4
102..................................................        4.0        3.8        3.7        3.6        3.5        3.4        3.4        3.3        3.3
103..................................................        3.9        3.7        3.6        3.5        3.4        3.3        3.3        3.2        3.2
104..................................................        3.8        3.7        3.5        3.4        3.3        3.2        3.2        3.2        3.1
105..................................................        3.8        3.6        3.5        3.4        3.3        3.2        3.1        3.1        3.1
106..................................................        3.7        3.6        3.5        3.3        3.2        3.2        3.1        3.1        3.1
107..................................................        3.7        3.6        3.4        3.3        3.2        3.1        3.1        3.1        3.0
108..................................................        3.7        3.6        3.4        3.3        3.2        3.1        3.1        3.0        3.0
109..................................................        3.7        3.5        3.4        3.3        3.2        3.1        3.1        3.0        3.0
110..................................................        3.7        3.5        3.4        3.3        3.2        3.1        3.0        3.0        3.0
111..................................................        3.7        3.5        3.4        3.3        3.2        3.1        3.0        3.0        3.0
112..................................................        3.7        3.5        3.4        3.2        3.1        3.1        3.0        3.0        3.0
113..................................................        3.6        3.5        3.3        3.2        3.1        3.0        3.0        3.0        2.9
114..................................................        3.6        3.4        3.3        3.2        3.1        3.0        3.0        2.9        2.9
115..................................................        3.6        3.4        3.3        3.1        3.0        3.0        2.9        2.9        2.9
116..................................................        3.5        3.3        3.2        3.1        3.0        2.9        2.8        2.8        2.8
117..................................................        3.4        3.2        3.1        3.0        2.9        2.8        2.7        2.7        2.7
118..................................................        3.3        3.1        3.0        2.8        2.7        2.6        2.6        2.5        2.5
119..................................................        3.1        2.9        2.8        2.6        2.5        2.4        2.3        2.3        2.3

[[Page 60840]]

 
120+.................................................        3.0        2.8        2.6        2.5        2.3        2.2        2.1        2.1        2.1
--------------------------------------------------------------------------------------------------------------------------------------------------------


--------------------------------------------------------------------------------------------------------------------------------------------------------
                         Ages                             108        109        110        111        112        113        114        115        116
--------------------------------------------------------------------------------------------------------------------------------------------------------
0....................................................       84.5       84.5       84.5       84.5       84.5       84.5       84.5       84.5       84.5
1....................................................       83.7       83.7       83.7       83.7       83.7       83.7       83.7       83.7       83.7
2....................................................       82.7       82.7       82.7       82.7       82.7       82.7       82.7       82.7       82.7
3....................................................       81.7       81.7       81.7       81.7       81.7       81.7       81.7       81.7       81.7
4....................................................       80.8       80.8       80.8       80.8       80.8       80.8       80.8       80.8       80.8
5....................................................       79.8       79.8       79.8       79.8       79.8       79.8       79.8       79.8       79.8
6....................................................       78.8       78.8       78.8       78.8       78.8       78.8       78.8       78.8       78.8
7....................................................       77.8       77.8       77.8       77.8       77.8       77.8       77.8       77.8       77.8
8....................................................       76.8       76.8       76.8       76.8       76.8       76.8       76.8       76.8       76.8
9....................................................       75.8       75.8       75.8       75.8       75.8       75.8       75.8       75.8       75.8
10...................................................       74.8       74.8       74.8       74.8       74.8       74.8       74.8       74.8       74.8
11...................................................       73.8       73.8       73.8       73.8       73.8       73.8       73.8       73.8       73.8
12...................................................       72.8       72.8       72.8       72.8       72.8       72.8       72.8       72.8       72.8
13...................................................       71.9       71.9       71.9       71.9       71.9       71.9       71.9       71.9       71.9
14...................................................       70.9       70.9       70.9       70.9       70.9       70.9       70.9       70.9       70.9
15...................................................       69.9       69.9       69.9       69.9       69.9       69.9       69.9       69.9       69.9
16...................................................       68.9       68.9       68.9       68.9       68.9       68.9       68.9       68.9       68.9
17...................................................       67.9       67.9       67.9       67.9       67.9       67.9       67.9       67.9       67.9
18...................................................       66.9       66.9       66.9       66.9       66.9       66.9       66.9       66.9       66.9
19...................................................       66.0       66.0       66.0       66.0       66.0       66.0       66.0       66.0       66.0
20...................................................       65.0       65.0       65.0       65.0       65.0       65.0       65.0       65.0       65.0
21...................................................       64.0       64.0       64.0       64.0       64.0       64.0       64.0       64.0       64.0
22...................................................       63.0       63.0       63.0       63.0       63.0       63.0       63.0       63.0       63.0
23...................................................       62.0       62.0       62.0       62.0       62.0       62.0       62.0       62.0       62.0
24...................................................       61.1       61.1       61.1       61.1       61.1       61.1       61.1       61.1       61.1
25...................................................       60.1       60.1       60.1       60.1       60.1       60.1       60.1       60.1       60.1
26...................................................       59.1       59.1       59.1       59.1       59.1       59.1       59.1       59.1       59.1
27...................................................       58.2       58.2       58.2       58.2       58.2       58.2       58.2       58.2       58.2
28...................................................       57.2       57.2       57.2       57.2       57.2       57.2       57.2       57.2       57.2
29...................................................       56.2       56.2       56.2       56.2       56.2       56.2       56.2       56.2       56.2
30...................................................       55.3       55.3       55.3       55.3       55.3       55.3       55.3       55.3       55.3
31...................................................       54.3       54.3       54.3       54.3       54.3       54.3       54.3       54.3       54.3
32...................................................       53.4       53.4       53.4       53.4       53.4       53.4       53.4       53.4       53.4
33...................................................       52.4       52.4       52.4       52.4       52.4       52.4       52.4       52.4       52.4
34...................................................       51.4       51.4       51.4       51.4       51.4       51.4       51.4       51.4       51.4
35...................................................       50.5       50.5       50.5       50.5       50.5       50.5       50.5       50.5       50.5
36...................................................       49.5       49.5       49.5       49.5       49.5       49.5       49.5       49.5       49.5
37...................................................       48.6       48.6       48.6       48.6       48.6       48.6       48.6       48.6       48.6
38...................................................       47.6       47.6       47.6       47.6       47.6       47.6       47.6       47.6       47.6
39...................................................       46.7       46.6       46.6       46.6       46.6       46.6       46.6       46.6       46.6
40...................................................       45.7       45.7       45.7       45.7       45.7       45.7       45.7       45.7       45.7
41...................................................       44.7       44.7       44.7       44.7       44.7       44.7       44.7       44.7       44.7
42...................................................       43.8       43.8       43.8       43.8       43.8       43.8       43.8       43.8       43.8
43...................................................       42.8       42.8       42.8       42.8       42.8       42.8       42.8       42.8       42.8
44...................................................       41.9       41.9       41.9       41.9       41.9       41.9       41.9       41.9       41.8
45...................................................       40.9       40.9       40.9       40.9       40.9       40.9       40.9       40.9       40.9
46...................................................       39.9       39.9       39.9       39.9       39.9       39.9       39.9       39.9       39.9
47...................................................       39.0       39.0       39.0       39.0       39.0       39.0       39.0       39.0       39.0
48...................................................       38.0       38.0       38.0       38.0       38.0       38.0       38.0       38.0       38.0
49...................................................       37.1       37.1       37.1       37.1       37.1       37.1       37.1       37.1       37.1
50...................................................       36.1       36.1       36.1       36.1       36.1       36.1       36.1       36.1       36.1
51...................................................       35.2       35.2       35.2       35.2       35.2       35.2       35.2       35.2       35.2
52...................................................       34.3       34.3       34.3       34.3       34.3       34.3       34.3       34.3       34.3
53...................................................       33.3       33.3       33.3       33.3       33.3       33.3       33.3       33.3       33.3
54...................................................       32.4       32.4       32.4       32.4       32.4       32.4       32.4       32.4       32.4
55...................................................       31.5       31.5       31.5       31.5       31.5       31.5       31.5       31.5       31.5
56...................................................       30.6       30.6       30.6       30.6       30.6       30.6       30.6       30.6       30.6
57...................................................       29.7       29.7       29.7       29.7       29.7       29.7       29.7       29.7       29.7
58...................................................       28.8       28.8       28.8       28.8       28.8       28.8       28.8       28.8       28.8
59...................................................       27.9       27.9       27.9       27.9       27.9       27.9       27.9       27.9       27.9
60...................................................       27.1       27.1       27.1       27.1       27.1       27.1       27.1       27.1       27.1
61...................................................       26.2       26.2       26.2       26.2       26.2       26.2       26.2       26.2       26.2
62...................................................       25.4       25.4       25.4       25.4       25.4       25.4       25.4       25.4       25.3
63...................................................       24.5       24.5       24.5       24.5       24.5       24.5       24.5       24.5       24.5
64...................................................       23.7       23.7       23.7       23.7       23.7       23.7       23.7       23.7       23.7
65...................................................       22.8       22.8       22.8       22.8       22.8       22.8       22.8       22.8       22.8
66...................................................       22.0       22.0       22.0       22.0       22.0       22.0       22.0       22.0       22.0
67...................................................       21.2       21.2       21.2       21.2       21.2       21.2       21.2       21.2       21.2
68...................................................       20.4       20.4       20.4       20.4       20.4       20.4       20.4       20.4       20.4

[[Page 60841]]

 
69...................................................       19.6       19.6       19.6       19.6       19.6       19.6       19.6       19.6       19.6
70...................................................       18.8       18.8       18.8       18.8       18.8       18.8       18.8       18.8       18.8
71...................................................       18.0       18.0       18.0       18.0       18.0       18.0       18.0       18.0       18.0
72...................................................       17.2       17.2       17.2       17.2       17.2       17.2       17.2       17.2       17.2
73...................................................       16.4       16.4       16.4       16.4       16.4       16.4       16.4       16.4       16.4
74...................................................       15.6       15.6       15.6       15.6       15.6       15.6       15.6       15.6       15.6
75...................................................       14.9       14.9       14.9       14.9       14.9       14.9       14.8       14.8       14.8
76...................................................       14.1       14.1       14.1       14.1       14.1       14.1       14.1       14.1       14.1
77...................................................       13.4       13.4       13.4       13.4       13.4       13.4       13.4       13.4       13.3
78...................................................       12.7       12.7       12.7       12.7       12.7       12.7       12.6       12.6       12.6
79...................................................       12.0       12.0       12.0       12.0       12.0       12.0       12.0       11.9       11.9
80...................................................       11.3       11.3       11.3       11.3       11.3       11.3       11.3       11.3       11.3
81...................................................       10.7       10.7       10.7       10.6       10.6       10.6       10.6       10.6       10.6
82...................................................       10.0       10.0       10.0       10.0       10.0       10.0       10.0       10.0       10.0
83...................................................        9.4        9.4        9.4        9.4        9.4        9.4        9.4        9.4        9.4
84...................................................        8.9        8.9        8.9        8.8        8.8        8.8        8.8        8.8        8.8
85...................................................        8.3        8.3        8.3        8.3        8.3        8.3        8.3        8.3        8.2
86...................................................        7.8        7.8        7.8        7.8        7.8        7.8        7.8        7.7        7.7
87...................................................        7.3        7.3        7.3        7.3        7.3        7.3        7.3        7.3        7.2
88...................................................        6.9        6.9        6.9        6.9        6.9        6.8        6.8        6.8        6.8
89...................................................        6.5        6.5        6.5        6.4        6.4        6.4        6.4        6.4        6.3
90...................................................        6.1        6.1        6.1        6.1        6.0        6.0        6.0        6.0        5.9
91...................................................        5.7        5.7        5.7        5.7        5.7        5.7        5.6        5.6        5.6
92...................................................        5.4        5.4        5.4        5.4        5.3        5.3        5.3        5.3        5.2
93...................................................        5.1        5.1        5.1        5.0        5.0        5.0        5.0        5.0        4.9
94...................................................        4.8        4.8        4.8        4.8        4.7        4.7        4.7        4.7        4.6
95...................................................        4.5        4.5        4.5        4.5        4.5        4.5        4.4        4.4        4.3
96...................................................        4.3        4.3        4.3        4.3        4.2        4.2        4.2        4.2        4.1
97...................................................        4.1        4.1        4.1        4.0        4.0        4.0        4.0        3.9        3.9
98...................................................        3.9        3.9        3.9        3.9        3.8        3.8        3.8        3.7        3.7
99...................................................        3.7        3.7        3.7        3.7        3.7        3.6        3.6        3.6        3.5
100..................................................        3.6        3.5        3.5        3.5        3.5        3.5        3.4        3.4        3.3
101..................................................        3.4        3.4        3.4        3.4        3.4        3.3        3.3        3.3        3.2
102..................................................        3.3        3.3        3.3        3.3        3.2        3.2        3.2        3.1        3.1
103..................................................        3.2        3.2        3.2        3.2        3.1        3.1        3.1        3.0        3.0
104..................................................        3.1        3.1        3.1        3.1        3.1        3.0        3.0        3.0        2.9
105..................................................        3.1        3.1        3.0        3.0        3.0        3.0        3.0        2.9        2.8
106..................................................        3.0        3.0        3.0        3.0        3.0        3.0        2.9        2.9        2.8
107..................................................        3.0        3.0        3.0        3.0        3.0        2.9        2.9        2.9        2.8
108..................................................        3.0        3.0        3.0        3.0        2.9        2.9        2.9        2.8        2.8
109..................................................        3.0        3.0        3.0        2.9        2.9        2.9        2.9        2.8        2.8
110..................................................        3.0        3.0        3.0        2.9        2.9        2.9        2.9        2.8        2.7
111..................................................        3.0        2.9        2.9        2.9        2.9        2.9        2.8        2.8        2.7
112..................................................        2.9        2.9        2.9        2.9        2.9        2.9        2.8        2.8        2.7
113..................................................        2.9        2.9        2.9        2.9        2.9        2.8        2.8        2.7        2.7
114..................................................        2.9        2.9        2.9        2.8        2.8        2.8        2.8        2.7        2.6
115..................................................        2.8        2.8        2.8        2.8        2.8        2.7        2.7        2.7        2.6
116..................................................        2.8        2.8        2.7        2.7        2.7        2.7        2.6        2.6        2.5
117..................................................        2.7        2.6        2.6        2.6        2.6        2.6        2.5        2.5        2.4
118..................................................        2.5        2.5        2.5        2.4        2.4        2.4        2.4        2.3        2.2
119..................................................        2.3        2.3        2.2        2.2        2.2        2.2        2.1        2.1        2.0
120+.................................................        2.0        2.0        2.0        2.0        2.0        1.9        1.9        1.8        1.8
--------------------------------------------------------------------------------------------------------------------------------------------------------


------------------------------------------------------------------------
            Ages                 117        118        119        120+
------------------------------------------------------------------------
0...........................       84.5       84.5       84.5       84.5
1...........................       83.7       83.7       83.7       83.7
2...........................       82.7       82.7       82.7       82.7
3...........................       81.7       81.7       81.7       81.7
4...........................       80.8       80.8       80.8       80.8
5...........................       79.8       79.8       79.8       79.8
6...........................       78.8       78.8       78.8       78.8
7...........................       77.8       77.8       77.8       77.8
8...........................       76.8       76.8       76.8       76.8
9...........................       75.8       75.8       75.8       75.8
10..........................       74.8       74.8       74.8       74.8
11..........................       73.8       73.8       73.8       73.8
12..........................       72.8       72.8       72.8       72.8
13..........................       71.9       71.9       71.9       71.9
14..........................       70.9       70.9       70.9       70.9
15..........................       69.9       69.9       69.9       69.9
16..........................       68.9       68.9       68.9       68.9
17..........................       67.9       67.9       67.9       67.9

[[Page 60842]]

 
18..........................       66.9       66.9       66.9       66.9
19..........................       66.0       66.0       66.0       66.0
20..........................       65.0       65.0       65.0       65.0
21..........................       64.0       64.0       64.0       64.0
22..........................       63.0       63.0       63.0       63.0
23..........................       62.0       62.0       62.0       62.0
24..........................       61.1       61.1       61.1       61.1
25..........................       60.1       60.1       60.1       60.1
26..........................       59.1       59.1       59.1       59.1
27..........................       58.2       58.2       58.2       58.2
28..........................       57.2       57.2       57.2       57.2
29..........................       56.2       56.2       56.2       56.2
30..........................       55.3       55.3       55.3       55.3
31..........................       54.3       54.3       54.3       54.3
32..........................       53.4       53.4       53.4       53.4
33..........................       52.4       52.4       52.4       52.4
34..........................       51.4       51.4       51.4       51.4
35..........................       50.5       50.5       50.5       50.5
36..........................       49.5       49.5       49.5       49.5
37..........................       48.6       48.6       48.6       48.6
38..........................       47.6       47.6       47.6       47.6
39..........................       46.6       46.6       46.6       46.6
40..........................       45.7       45.7       45.7       45.7
41..........................       44.7       44.7       44.7       44.7
42..........................       43.8       43.8       43.8       43.8
43..........................       42.8       42.8       42.8       42.8
44..........................       41.8       41.8       41.8       41.8
45..........................       40.9       40.9       40.9       40.9
46..........................       39.9       39.9       39.9       39.9
47..........................       39.0       39.0       39.0       39.0
48..........................       38.0       38.0       38.0       38.0
49..........................       37.1       37.1       37.1       37.1
50..........................       36.1       36.1       36.1       36.1
51..........................       35.2       35.2       35.2       35.2
52..........................       34.3       34.3       34.3       34.3
53..........................       33.3       33.3       33.3       33.3
54..........................       32.4       32.4       32.4       32.4
55..........................       31.5       31.5       31.5       31.5
56..........................       30.6       30.6       30.6       30.6
57..........................       29.7       29.7       29.7       29.7
58..........................       28.8       28.8       28.8       28.8
59..........................       27.9       27.9       27.9       27.9
60..........................       27.1       27.1       27.1       27.1
61..........................       26.2       26.2       26.2       26.2
62..........................       25.3       25.3       25.3       25.3
63..........................       24.5       24.5       24.5       24.5
64..........................       23.7       23.7       23.6       23.6
65..........................       22.8       22.8       22.8       22.8
66..........................       22.0       22.0       22.0       22.0
67..........................       21.2       21.2       21.2       21.2
68..........................       20.4       20.4       20.4       20.4
69..........................       19.6       19.6       19.5       19.5
70..........................       18.7       18.7       18.7       18.7
71..........................       17.9       17.9       17.9       17.9
72..........................       17.1       17.1       17.1       17.1
73..........................       16.4       16.4       16.3       16.3
74..........................       15.6       15.6       15.6       15.6
75..........................       14.8       14.8       14.8       14.8
76..........................       14.1       14.1       14.0       14.0
77..........................       13.3       13.3       13.3       13.3
78..........................       12.6       12.6       12.6       12.6
79..........................       11.9       11.9       11.9       11.9
80..........................       11.2       11.2       11.2       11.2
81..........................       10.6       10.5       10.5       10.5
82..........................        9.9        9.9        9.9        9.9
83..........................        9.3        9.3        9.3        9.2
84..........................        8.7        8.7        8.7        8.6
85..........................        8.2        8.2        8.1        8.1
86..........................        7.7        7.6        7.6        7.5
87..........................        7.2        7.1        7.1        7.0
88..........................        6.7        6.7        6.6        6.6
89..........................        6.3        6.2        6.2        6.1
90..........................        5.9        5.8        5.7        5.7
91..........................        5.5        5.4        5.4        5.3

[[Page 60843]]

 
92..........................        5.2        5.1        5.0        4.9
93..........................        4.8        4.8        4.7        4.6
94..........................        4.5        4.4        4.3        4.2
95..........................        4.3        4.2        4.0        3.9
96..........................        4.0        3.9        3.8        3.7
97..........................        3.8        3.7        3.5        3.4
98..........................        3.6        3.5        3.3        3.2
99..........................        3.4        3.3        3.1        3.0
100.........................        3.2        3.1        2.9        2.8
101.........................        3.1        3.0        2.8        2.6
102.........................        3.0        2.8        2.6        2.5
103.........................        2.9        2.7        2.5        2.3
104.........................        2.8        2.6        2.4        2.2
105.........................        2.7        2.6        2.3        2.1
106.........................        2.7        2.5        2.3        2.1
107.........................        2.7        2.5        2.3        2.1
108.........................        2.7        2.5        2.3        2.0
109.........................        2.6        2.5        2.3        2.0
110.........................        2.6        2.5        2.2        2.0
111.........................        2.6        2.4        2.2        2.0
112.........................        2.6        2.4        2.2        2.0
113.........................        2.6        2.4        2.2        1.9
114.........................        2.5        2.4        2.1        1.9
115.........................        2.5        2.3        2.1        1.8
116.........................        2.4        2.2        2.0        1.8
117.........................        2.3        2.1        1.9        1.6
118.........................        2.1        1.9        1.7        1.4
119.........................        1.9        1.7        1.3        1.1
120+........................        1.6        1.4        1.1        1.0
------------------------------------------------------------------------

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

                        Table 4 to Paragraph (e)
------------------------------------------------------------------------
                                                          Probability of
                           Age                                 death
------------------------------------------------------------------------
0.......................................................        0.001765
1.......................................................        0.000442
2.......................................................        0.000293
3.......................................................        0.000232
4.......................................................        0.000177
5.......................................................        0.000162
6.......................................................        0.000153
7.......................................................        0.000145
8.......................................................        0.000132
9.......................................................        0.000127
10......................................................        0.000128
11......................................................        0.000135
12......................................................        0.000146
13......................................................        0.000165
14......................................................        0.000192
15......................................................        0.000224
16......................................................        0.000253
17......................................................        0.000277
18......................................................        0.000293
19......................................................        0.000305
20......................................................        0.000314
21......................................................        0.000344
22......................................................        0.000378
23......................................................        0.000421
24......................................................        0.000467
25......................................................        0.000520
26......................................................        0.000581
27......................................................        0.000630
28......................................................        0.000677
29......................................................        0.000720
30......................................................        0.000762
31......................................................        0.000797
32......................................................        0.000822
33......................................................        0.000830
34......................................................        0.000826
35......................................................        0.000818
36......................................................        0.000813
37......................................................        0.000818
38......................................................        0.000830
39......................................................        0.000847
40......................................................        0.000872
41......................................................        0.000902
42......................................................        0.000938
43......................................................        0.000974
44......................................................        0.001012
45......................................................        0.001061
46......................................................        0.001128
47......................................................        0.001223
48......................................................        0.001345
49......................................................        0.001488
50......................................................        0.001661
51......................................................        0.001883
52......................................................        0.002134
53......................................................        0.002413
54......................................................        0.002722
55......................................................        0.003057
56......................................................        0.003418
57......................................................        0.003805
58......................................................        0.004213
59......................................................        0.004646
60......................................................        0.005104
61......................................................        0.005587
62......................................................        0.006102
63......................................................        0.006655
64......................................................        0.007255
65......................................................        0.007913
66......................................................        0.008265
67......................................................        0.008687
68......................................................        0.009194
69......................................................        0.009804
70......................................................        0.010535
71......................................................        0.011413
72......................................................        0.012454
73......................................................        0.013684
74......................................................        0.015121
75......................................................        0.016798
76......................................................        0.018740
77......................................................        0.020993
78......................................................        0.023598
79......................................................        0.026624
80......................................................        0.030122
81......................................................        0.034190
82......................................................        0.038892
83......................................................        0.044271
84......................................................        0.050391
85......................................................        0.057285
86......................................................        0.064967
87......................................................        0.073466
88......................................................        0.082774
89......................................................        0.092864
90......................................................        0.103667
91......................................................        0.115152
92......................................................        0.127474
93......................................................        0.140876
94......................................................        0.155859
95......................................................        0.173011
96......................................................        0.188348
97......................................................        0.205840
98......................................................        0.224127
99......................................................        0.243120
100.....................................................        0.262731
101.....................................................        0.282787
102.....................................................        0.303096
103.....................................................        0.323605

[[Page 60844]]

 
104.....................................................        0.344149
105.....................................................        0.362406
106.....................................................        0.373952
107.....................................................        0.382053
108.....................................................        0.384203
109.....................................................        0.386443
110.....................................................        0.388694
111.....................................................        0.390860
112.....................................................        0.393195
113.....................................................        0.395445
114.....................................................        0.397687
115.....................................................        0.400000
116.....................................................        0.400000
117.....................................................        0.400000
118.....................................................        0.400000
119.....................................................        0.400000
120.....................................................        1.000000
------------------------------------------------------------------------

    (f) Applicability dates--(1) In General. The life expectancy tables 
and Uniform Lifetime Table set forth in this section apply for 
distribution calendar years beginning on or after January 1, 2021. For 
life expectancy tables and the Uniform Lifetime Table applicable for 
earlier distribution calendar years, see Sec.  1.401(a)(9)-9, as set 
forth in 26 CFR part 1 revised April 1, 2019 (formerly applicable Sec.  
1.401(a)(9)-9).
    (2) Application to life expectancies that may not be recalculated--
(i) Applicability of current tables. If an employee died before January 
1, 2021, and, under the rules of Sec.  1.401(a)(9)-5, the distribution 
period that applies for a calendar year following the calendar year of 
the employee's death is equal to a single life expectancy calculated as 
of the calendar year of the employee's death (or, if applicable, the 
following calendar year), reduced by 1 for each subsequent year, then 
that life expectancy is reset as provided in paragraph (f)(2)(ii) of 
this section. Similarly, if an employee's sole beneficiary is the 
employee's surviving spouse, and the spouse dies before January 1, 
2021, then the spouse's life expectancy for the calendar year of the 
spouse's death (which is used to determine the applicable distribution 
period for later years) is reset as provided in paragraph (f)(2)(ii) of 
this section.
    (ii) Determination of applicable distribution period. With respect 
to a life expectancy described in paragraph (f)(2)(i) of this section, 
the distribution period that applies for a distribution calendar year 
beginning on or after January 1, 2021, is determined by using the 
Single Life Table in paragraph (b) of this section to determine initial 
life expectancy for the age of the relevant individual in the relevant 
calendar year and then reducing the resulting distribution period by 1 
for each subsequent year. For example, assume that an employee died at 
age 80 in 2018 and the employee's designated beneficiary (who was not 
the employee's spouse) was age 75 in the year of the employee's death. 
For 2019, the distribution period that would have applied for the 
beneficiary was 12.7 years (the period applicable for a 76 year old 
under the Single Life Table in formerly applicable Sec.  1.401(a)(9)-
9), and for 2020, it would have been 11.7 years (the original 
distribution period, reduced by 1 year). For 2021, the applicable 
distribution period would be 12.0 years (the 14.0 year life expectancy 
for a 76 year old under the Single Life Table in paragraph (b) of this 
section, reduced by 2 years).

Sunita Lough,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2019-24065 Filed 11-7-19; 8:45 am]
 BILLING CODE 4830-01-P