Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions
Final regulation.
CFR Part: "26 CFR Part 1"
RIN Number: "RIN 1545-BP11"
Citation: "85 FR 72472"
Document Number: "TD 9930"
Page Number: "72472"
"Rules and Regulations"
Agency: "
SUMMARY: This document sets forth final 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.
DATES:
Effective Date: The final regulations contained in this document are effective on
Applicability Date: The final regulations in this document apply to distribution calendar years (as defined in
FOR FURTHER INFORMATION CONTACT:
SUPPLEMENTARY INFORMATION:
Background This document includes 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 regulations also apply with respect to the corresponding requirements for individual retirement accounts and annuities (IRAs) 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.
I. Section 401(a)(9) and Related Statutory Provisions
Section 401(a)(9) provides rules regarding minimum required distributions from qualified retirement plans. These rules ensure that the assets of a qualified retirement plan, which are afforded favorable tax treatment, are used primarily to provide retirement income to a participant, while allowing distributions to continue after the participant's death over the lifetime of the participant's surviving spouse or the life expectancy of certain designated beneficiaries. Accordingly, section 401(a)(9) provides that a qualified retirement 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 retirement 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) provides a general rule that the employee's interest must be distributed within 5 years after the death of the employee if the employee dies before distributions have begun. Section 401(a)(9)(B)(iii) provides an exception to this 5-year rule if the employee has appointed a designated beneficiary. Under this exception, the 5-year rule is treated as satisfied if the employee's interest is distributed, in accordance with regulations, over the life or life expectancy of the designated beneficiary, provided that the distributions generally begin no later than 1 year after the date of the employee's death. /1/ In addition, under section 401(a)(9)(B)(iv), if the designated beneficiary is the employee's surviving spouse, the beneficiary may wait until the date the employee would have attained age 72 to begin receiving required minimum distributions.
FOOTNOTE 1 However, section 401(a)(9)(H)(ii) provides that, with respect to an eligible retirement plan defined in section 402(c)(8)(B) other than a defined benefit plan, the section 401(a)(9)(B)(iii) exception is only available in the case of an eligible designated beneficiary defined in section 401(a)(9)(E)(ii). END FOOTNOTE
Section 401(a)(9)(C) defines the term required beginning date for employees (other than 5-percent owners and IRA owners) as
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)(i) provides that the term designated beneficiary means any individual designated as a beneficiary by the employee. Section 401(a)(9)(E)(ii) provides that the term eligible designated beneficiary means any designated beneficiary who is (1) the surviving spouse of the employee; (2) a child of the employee who has not reached the age of majority; (3) disabled within the meaning of section 72(m)(7); (4) an individual who is disabled under section 7702B(c)(2) with a disability of indefinite length which is expected to be lengthy in nature; or (5) an individual who is not more than 10 years younger than the employee. For this purpose, section 401(a)(9)(E)(ii) provides that the determination of whether a designated beneficiary is an eligible designated beneficiary is made as the date of the death of the employee.
Section 401(a)(9)(G) provides that any distribution required to satisfy the incidental death benefit requirement of section 401(a) is a required minimum distribution. The incidental death benefit requirement, which is set forth in
Section 401(a)(9)(H) provides special rules for an eligible retirement plan described in section 402(c)(8)(B) that is not a defined benefit plan. Section 401(a)(9)(H)(i) provides that for such a plan, in the case of a designated beneficiary, section 401(a)(9)(B)(ii) is applied (1) by substituting 10 years for 5 years, and (2) without regard to whether distributions have begun prior to an employee's death. Section 401(a)(9)(H)(ii) provides that the section 401(a)(9)(B)(iii) exception to section 401(a)(9)(B)(ii), as modified, only applies in the case of an eligible designated beneficiary. Section 401(a)(9)(H)(iii) provides that if an eligible designated beneficiary dies prior to the distribution of the employee's entire interest, the remaining interest must be distributed within 10 years after the death of the eligible designated beneficiary.
Under sections 403(b)(10), 408(a)(6), 408(b), 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 retirement plans. However, pursuant to sections 408A(a) and (c)(5), those rules apply to a Roth IRA only after the death of the IRA owner. /2/ Pursuant to sections 403(a)(1) and 404(a)(2), qualified annuity plans also must comply with the requirements of section 401(a)(9).
FOOTNOTE 2 Note that section 401(a)(9)(H) does not apply to an eligible deferred compensation plan under section 457(b) maintained by an organization that is not an eligible employer described in section 457(e)(1)(A) (because such a plan is not an eligible retirement plan described in section 402(c)(8)(B)). END FOOTNOTE
II. Regulations Under Section 401(a)(9)
Sections 1.401(a)(9)-1 through 1.401(a)(9)-8 provide rules regarding the application of section 401(a)(9). /3/ In the case of a defined contribution plan,
FOOTNOTE 3 Sections 1.401(a)(9)-1 through 1.401(a)(9)-8 reflect section 401(a)(9) as in effect in 2003 and have not been updated to reflect statutory changes in 2019 and 2020. END FOOTNOTE
Pursuant to
Pursuant to
FOOTNOTE 4 Section 1.401(a)(9)-5, Q&A-5 has not been updated to reflect the enactment of section 401(a)(9)(H) but nonetheless is relevant for the transition rule that is described in the Effective/Applicability Date section of this preamble. END FOOTNOTE
FOOTNOTE 5 Under 401(a)(9)(B)(ii), 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. END FOOTNOTE
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
A special rule applies to determine the designated beneficiary's remaining life expectancy if the employee's sole beneficiary is the employee's surviving spouse. In that case, pursuant to
Consistent with the policy of section 401(a)(9) to limit deferral of retirement income,
FOOTNOTE 6 Pursuant to
III. Life Expectancy and Distribution Period Tables of
Section 1.401(a)(9)-9, as it appears in 26 CFR part 1 (revised as of
FOOTNOTE 7 The Annuity 2000 Basic Table was developed by projecting mortality rates from the 1983 Individual Annuity Mortality Basic Table. END FOOTNOTE
The life expectancy tables and mortality rates are also relevant to the application of section 72(t), which 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)). Section 72(t)(2)(A)(iv) provides an exception from this additional income tax that applies in the case of 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
IV. Executive Order 13847 and Proposed Regulations
Executive Order 13847, 83 FR 45321, which was signed on
On
Summary of Comments and Explanation of Provisions
I. Overview
In accordance with Executive Order 13847, the
The life expectancy tables and applicable distribution period tables in these regulations generally reflect longer life expectancies than the tables in formerly applicable
II. Comments
Two commenters observed that, at some older ages, life expectancies in the proposed regulations were shorter than under formerly applicable
FOOTNOTE 8 The 2012 Individual Annuity Mortality Basic Table, the 2012 Individual Annuity Reserve Table, and methodology used to develop these tables can be found at https://www.actuary.org/sites/default/files/files/publications/Payout_Annuity_Report_09-28-11.pdf. END FOOTNOTE
FOOTNOTE 9 Using a table based on the mortality experience of purchasers of individual annuities generates longer life expectancies than expected for the general population because of anti-selection in that purchasers of individual annuities have chosen to purchase a product that rewards long life (and therefore are expected to have greater longevity than the general population). END FOOTNOTE
A number of commenters asked for changes in the minimum distribution rules that were not related to the life expectancy and distribution period tables in the proposed regulations, and many of these changes would require legislation. For example, some commenters asked for a change in the tax treatment of minimum distributions or for the elimination of the application of the minimum distribution requirements in certain circumstances. These comments were not adopted either because the
After the proposed regulations were published, the Setting Every Community Up for Retirement Enhancement Act (SECURE Act) was enacted as Division O of the Further Consolidated Appropriations Act, Public Law 116-94. The SECURE Act made two significant changes to section 401(a)(9): (1) It changed the required beginning date for an employee from
FOOTNOTE 10 No interpretive inferences should be drawn from the references to section 401(a)(9)(H) included in this preamble and the regulations. END FOOTNOTE
A number of commenters also requested that the effective date of the final regulations be delayed to 2022 (instead of 2021). They noted that plan sponsors and IRA providers are currently working to update their systems for the SECURE Act changes to section 401(a)(9) and recommended that the effective date of these regulations be delayed in order to allow administrators sufficient additional time to update systems for these regulations. As described in the Effective/Applicability Date section of this preamble, these regulations will apply to distribution calendar years beginning on or after
III. Updated Life Expectancy and Distribution Period Tables
The life expectancy and distribution period tables in these regulations have been developed based on mortality rates for 2022. These mortality rates were derived by applying mortality improvement through 2022 to the mortality rates from the experience tables used to develop the 2012 Individual Annuity Mortality Basic Tables (which are the most recent individual annuity mortality tables). As was the case in the proposed regulations, the separate mortality rates for males and females in these experience tables, which were based on the 2000-2004 Payout Annuity Mortality Experience Study, /11/ 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. /12/ The mortality table in these regulations was developed by blending the resulting separate mortality rates for males and females using a fixed 50 percent male/50 percent female blend.
FOOTNOTE 11 Information about the 2000-2004 Payout Annuity Mortality Experience Study and the experience tables, can be found at https://www.actuary.org/sites/default/files/files/publications/Payout_Annuity_Report_09-28-11.pdf. END FOOTNOTE
FOOTNOTE 12 The Mortality Improvement Scale MP-2018 can be found at https://www.soa.org/experience-studies/2018/mortality-improvement-scale-mp-2018/. END FOOTNOTE
The Single Life Table in these 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 /13/ to approximate the effect of monthly payments and is subject to a floor of 1.0.
FOOTNOTE 13 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 11/24th of a full year's worth of payments. END FOOTNOTE
The Uniform Lifetime Table in these regulations sets forth joint and last survivor life expectancies for each age beginning with age 72, based on a hypothetical beneficiary. /14/ Pursuant to
FOOTNOTE 14 The proposed regulations included Uniform Lifetime Table entries beginning with age 70. These regulations do not include Uniform Lifetime Table entries for ages 70 and 71 because section 114 of the SECURE Act changed the minimum age for receiving required minimum distributions from age 701/2 to age 72. END FOOTNOTE
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 formerly applicable
In the preamble to the proposed regulations, the
These regulations do not provide for automatic updates to the life expectancy and distribution period tables.
IV. Effective/Applicability Date
The life expectancy tables and Uniform Lifetime Table under these regulations apply for distribution calendar years beginning on or after
These regulations include a transition rule that applies if an employee died before
This transition rule could apply in three situations: (1) The employee died with a non-spousal eligible designated beneficiary (so that the applicable distribution period under
These regulations illustrate the application of this transition rule with an example involving an employee who died at age 80 in 2019 with a designated beneficiary (who was not the employee's spouse) who was age 75 in the year of the employee's death and who continues to be alive until at least 2022. For 2020, 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 formerly applicable
A similar transition rule applies if an employee's sole beneficiary is the employee's surviving spouse and the spouse died before
These transition rules, under which there is a one-time reset for the relevant life expectancy using the Single Life Table under these regulations, are designed to recognize that the general population has longer life expectancies than the life expectancies set forth in the formerly applicable
V. Use of Revised Tables to Determine Substantially Equal Periodic Payments
Special Analyses
These regulations are not subject to review under section 6(b) of Executive Order 12866 pursuant to the Memorandum of Agreement (
It is hereby certified pursuant to the Regulatory Flexibility Act (5 U.S.C., chapter 6) that these regulations will not have a significant economic impact on a substantial number of small entities. These regulations 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 rule may affect a substantial number. This rule updates life expectancies that are required to be used by statute.
Although the rule may affect a substantial number of small entities, the economic impact of these 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. That 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 these 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.
Pursuant to section 7805(f) of the Code, the notice of proposed rulemaking preceding this regulation was submitted to the Chief Counsel for Advocacy of the
Drafting Information
The principal authors of these regulations are
List of Subjects in 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements.
Amendments to the Regulations
Accordingly, 26 CFR part 1 is amended as follows:
PART 1--INCOME TAX
Paragraph 1. The authority citation for part 1 continues to read in part as follows:
Authority:26 U.S.C. 401(m)(9) and 26 U.S.C. 7805.
*****
Par. 2. Section 1.401(a)(9)-5 is amended by:
1. Removing the language "A-1 of
2. Removing the language "A-2 of
3. Removing the language "A-3 of
Par. 3. Section 1.401(a)(9)-6 is amended by:
1. Removing the language "A-1 of
2. Removing the language "A-2 of
3. Removing the language "A-3 of in
Par. 4. Section 1.401(a)(9)-8 is amended by removing the language "A-2 of
Par. 5. Section 1.401(a)(9)-9 is revised to read as follows:
(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. The following table, referred to as the Single Life Table, sets forth the life expectancy of an individual at each age.
Table 1 to Paragraph (b) Age Life expectancy 0 84.6 1 83.7 2 82.8 3 81.8 4 80.8 5 79.8 6 78.8 7 77.9 8 76.9 9 75.9 10 74.9 11 73.9 12 72.9 13 71.9 14 70.9 15 69.9 16 69.0 17 68.0 18 67.0 19 66.0 20 65.0 21 64.1 22 63.1 23 62.1 24 61.1 25 60.2 26 59.2 27 58.2 28 57.3 29 56.3 30 55.3 31 54.4 32 53.4 33 52.5 34 51.5 35 50.5 36 49.6 37 48.6 38 47.7 39 46.7 40 45.7 41 44.8 42 43.8 43 42.9 44 41.9 45 41.0 46 40.0 47 39.0 48 38.1 49 37.1 50 36.2 51 35.3 52 34.3 53 33.4 54 32.5 55 31.6 56 30.6 57 29.8 58 28.9 59 28.0 60 27.1 61 26.2 62 25.4 63 24.5 64 23.7 65 22.9 66 22.0 67 21.2 68 20.4 69 19.6 70 18.8 71 18.0 72 17.2 73 16.4 74 15.6 75 14.8 76 14.1 77 13.3 78 12.6 79 11.9 80 11.2 81 10.5 82 9.9 83 9.3 84 8.7 85 8.1 86 7.6 87 7.1 88 6.6 89 6.1 90 5.7 91 5.3 92 4.9 93 4.6 94 4.3 95 4.0 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. The following table, 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) Age of employee Distribution period 72 27.4 73 26.5 74 25.5 75 24.6 76 23.7 77 22.9 78 22.0 79 21.1 80 20.2 81 19.4 82 18.5 83 17.7 84 16.8 85 16.0 86 15.2 87 14.4 88 13.7 89 12.9 90 12.2 91 11.5 92 10.8 93 10.1 94 9.5 95 8.9 96 8.4 97 7.8 98 7.3 99 6.8 100 6.4 101 6.0 102 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 3.3 113 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. The following table, 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) Ages 0 1 2 3 4 5 6 7 8 0 91.9 91.4 91.0 90.5 90.1 89.7 89.4 89.0 88.7 1 91.4 90.9 90.4 90.0 89.5 89.1 88.8 88.4 88.1 2 91.0 90.4 89.9 89.4 89.0 88.5 88.1 87.8 87.4 3 90.5 90.0 89.4 88.9 88.4 88.0 87.6 87.1 86.8 4 90.1 89.5 89.0 88.4 87.9 87.4 87.0 86.6 86.2 5 89.7 89.1 88.6 88.0 87.4 86.9 86.5 86.0 85.6 6 89.4 88.8 88.1 87.6 87.0 86.5 85.9 85.5 85.0 7 89.0 88.4 87.8 87.1 86.6 86.0 85.5 84.9 84.5 8 88.7 88.1 87.4 86.8 86.2 85.6 85.0 84.5 83.9 9 88.4 87.8 87.1 86.4 85.8 85.2 84.6 84.0 83.5 10 88.2 87.5 86.8 86.1 85.4 84.8 84.2 83.6 83.0 11 87.9 87.2 86.5 85.8 85.1 84.4 83.8 83.2 82.6 12 87.7 87.0 86.2 85.5 84.8 84.1 83.4 82.8 82.2 13 87.5 86.7 86.0 85.2 84.5 83.8 83.1 82.4 81.8 14 87.3 86.5 85.7 85.0 84.2 83.5 82.8 82.1 81.4 15 87.1 86.3 85.5 84.7 84.0 83.2 82.5 81.8 81.1 16 86.9 86.1 85.3 84.5 83.7 83.0 82.2 81.5 80.8 17 86.8 86.0 85.1 84.3 83.5 82.7 82.0 81.2 80.5 18 86.6 85.8 85.0 84.1 83.3 82.5 81.7 81.0 80.2 19 86.5 85.7 84.8 84.0 83.1 82.3 81.5 80.7 80.0 20 86.4 85.5 84.7 83.8 83.0 82.2 81.3 80.5 79.8 21 86.2 85.4 84.5 83.7 82.8 82.0 81.2 80.3 79.5 22 86.1 85.3 84.4 83.5 82.7 81.8 81.0 80.2 79.3 23 86.0 85.2 84.3 83.4 82.5 81.7 80.8 80.0 79.2 24 85.9 85.1 84.2 83.3 82.4 81.6 80.7 79.8 79.0 25 85.9 85.0 84.1 83.2 82.3 81.4 80.6 79.7 78.8 26 85.8 84.9 84.0 83.1 82.2 81.3 80.4 79.6 78.7 27 85.7 84.8 83.9 83.0 82.1 81.2 80.3 79.4 78.6 28 85.6 84.7 83.8 82.9 82.0 81.1 80.2 79.3 78.4 29 85.6 84.7 83.8 82.8 81.9 81.0 80.1 79.2 78.3 30 85.5 84.6 83.7 82.8 81.8 80.9 80.0 79.1 78.2 31 85.4 84.6 83.6 82.7 81.8 80.9 79.9 79.0 78.1 32 85.4 84.5 83.6 82.6 81.7 80.8 79.9 78.9 78.0 33 85.3 84.5 83.5 82.6 81.6 80.7 79.8 78.9 77.9 34 85.3 84.4 83.5 82.5 81.6 80.7 79.7 78.8 77.9 35 85.3 84.4 83.4 82.5 81.5 80.6 79.7 78.7 77.8 36 85.2 84.3 83.4 82.4 81.5 80.5 79.6 78.7 77.7 37 85.2 84.3 83.3 82.4 81.4 80.5 79.5 78.6 77.7 38 85.2 84.3 83.3 82.3 81.4 80.4 79.5 78.6 77.6 39 85.1 84.2 83.3 82.3 81.4 80.4 79.5 78.5 77.6 40 85.1 84.2 83.2 82.3 81.3 80.4 79.4 78.5 77.5 41 85.1 84.2 83.2 82.2 81.3 80.3 79.4 78.4 77.5 42 85.0 84.1 83.2 82.2 81.3 80.3 79.3 78.4 77.4 43 85.0 84.1 83.1 82.2 81.2 80.3 79.3 78.3 77.4 44 85.0 84.1 83.1 82.2 81.2 80.2 79.3 78.3 77.3 45 85.0 84.1 83.1 82.1 81.2 80.2 79.2 78.3 77.3 46 84.9 84.0 83.1 82.1 81.1 80.2 79.2 78.2 77.3 47 84.9 84.0 83.1 82.1 81.1 80.2 79.2 78.2 77.3 48 84.9 84.0 83.0 82.1 81.1 80.1 79.2 78.2 77.2 49 84.9 84.0 83.0 82.1 81.1 80.1 79.1 78.2 77.2 50 84.9 84.0 83.0 82.0 81.1 80.1 79.1 78.1 77.2 51 84.8 84.0 83.0 82.0 81.0 80.1 79.1 78.1 77.2 52 84.8 83.9 83.0 82.0 81.0 80.1 79.1 78.1 77.1 53 84.8 83.9 83.0 82.0 81.0 80.0 79.1 78.1 77.1 54 84.8 83.9 82.9 82.0 81.0 80.0 79.0 78.1 77.1 55 84.8 83.9 82.9 82.0 81.0 80.0 79.0 78.1 77.1 56 84.8 83.9 82.9 81.9 81.0 80.0 79.0 78.0 77.1 57 84.8 83.9 82.9 81.9 81.0 80.0 79.0 78.0 77.0 58 84.8 83.9 82.9 81.9 80.9 80.0 79.0 78.0 77.0 59 84.7 83.9 82.9 81.9 80.9 80.0 79.0 78.0 77.0 60 84.7 83.8 82.9 81.9 80.9 79.9 79.0 78.0 77.0 61 84.7 83.8 82.9 81.9 80.9 79.9 79.0 78.0 77.0 62 84.7 83.8 82.9 81.9 80.9 79.9 78.9 78.0 77.0 63 84.7 83.8 82.9 81.9 80.9 79.9 78.9 78.0 77.0 64 84.7 83.8 82.8 81.9 80.9 79.9 78.9 77.9 77.0 65 84.7 83.8 82.8 81.9 80.9 79.9 78.9 77.9 77.0 66 84.7 83.8 82.8 81.9 80.9 79.9 78.9 77.9 76.9 67 84.7 83.8 82.8 81.9 80.9 79.9 78.9 77.9 76.9 68 84.7 83.8 82.8 81.8 80.9 79.9 78.9 77.9 76.9 69 84.7 83.8 82.8 81.8 80.9 79.9 78.9 77.9 76.9 70 84.7 83.8 82.8 81.8 80.9 79.9 78.9 77.9 76.9 71 84.7 83.8 82.8 81.8 80.9 79.9 78.9 77.9 76.9 72 84.7 83.8 82.8 81.8 80.9 79.9 78.9 77.9 76.9 73 84.6 83.8 82.8 81.8 80.8 79.9 78.9 77.9 76.9 74 84.6 83.8 82.8 81.8 80.8 79.9 78.9 77.9 76.9 75 84.6 83.8 82.8 81.8 80.8 79.9 78.9 77.9 76.9 76 84.6 83.8 82.8 81.8 80.8 79.9 78.9 77.9 76.9 77 84.6 83.8 82.8 81.8 80.8 79.8 78.9 77.9 76.9 78 84.6 83.8 82.8 81.8 80.8 79.8 78.9 77.9 76.9 79 84.6 83.8 82.8 81.8 80.8 79.8 78.9 77.9 76.9 80 84.6 83.8 82.8 81.8 80.8 79.8 78.9 77.9 76.9 81 84.6 83.8 82.8 81.8 80.8 79.8 78.9 77.9 76.9 82 84.6 83.8 82.8 81.8 80.8 79.8 78.9 77.9 76.9 83 84.6 83.7 82.8 81.8 80.8 79.8 78.9 77.9 76.9 84 84.6 83.7 82.8 81.8 80.8 79.8 78.9 77.9 76.9 85 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 86 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 87 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 88 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 89 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 90 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 91 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 92 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 93 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 94 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 95 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 96 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 97 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 98 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 99 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 100 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 101 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 102 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 103 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 104 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 105 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 106 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 107 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 108 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 109 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 110 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 111 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 112 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 113 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 114 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 115 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 116 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 117 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 118 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 119 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 120+ 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9
Ages 9 10 11 12 13 14 15 16 17 0 88.4 88.2 87.9 87.7 87.5 87.3 87.1 86.9 86.8 1 87.8 87.5 87.2 87.0 86.7 86.5 86.3 86.1 86.0 2 87.1 86.8 86.5 86.2 86.0 85.7 85.5 85.3 85.1 3 86.4 86.1 85.8 85.5 85.2 85.0 84.7 84.5 84.3 4 85.8 85.4 85.1 84.8 84.5 84.2 84.0 83.7 83.5 5 85.2 84.8 84.4 84.1 83.8 83.5 83.2 83.0 82.7 6 84.6 84.2 83.8 83.4 83.1 82.8 82.5 82.2 82.0 7 84.0 83.6 83.2 82.8 82.4 82.1 81.8 81.5 81.2 8 83.5 83.0 82.6 82.2 81.8 81.4 81.1 80.8 80.5 9 82.9 82.5 82.0 81.6 81.2 80.8 80.4 80.1 79.8 10 82.5 81.9 81.5 81.0 80.6 80.2 79.8 79.4 79.1 11 82.0 81.5 80.9 80.5 80.0 79.6 79.2 78.8 78.4 12 81.6 81.0 80.5 79.9 79.5 79.0 78.6 78.2 77.8 13 81.2 80.6 80.0 79.5 79.0 78.5 78.0 77.6 77.2 14 80.8 80.2 79.6 79.0 78.5 78.0 77.5 77.0 76.6 15 80.4 79.8 79.2 78.6 78.0 77.5 77.0 76.5 76.0 16 80.1 79.4 78.8 78.2 77.6 77.0 76.5 76.0 75.5 17 79.8 79.1 78.4 77.8 77.2 76.6 76.0 75.5 75.0 18 79.5 78.8 78.1 77.4 76.8 76.2 75.6 75.0 74.5 19 79.2 78.5 77.8 77.1 76.4 75.8 75.2 74.6 74.0 20 79.0 78.2 77.5 76.8 76.1 75.4 74.8 74.2 73.6 21 78.8 78.0 77.2 76.5 75.8 75.1 74.4 73.8 73.2 22 78.5 77.8 77.0 76.2 75.5 74.8 74.1 73.4 72.8 23 78.3 77.5 76.8 76.0 75.2 74.5 73.8 73.1 72.5 24 78.2 77.3 76.5 75.8 75.0 74.2 73.5 72.8 72.1 25 78.0 77.2 76.4 75.6 74.8 74.0 73.3 72.5 71.8 26 77.8 77.0 76.2 75.4 74.6 73.8 73.0 72.3 71.5 27 77.7 76.8 76.0 75.2 74.4 73.6 72.8 72.0 71.3 28 77.6 76.7 75.8 75.0 74.2 73.4 72.6 71.8 71.0 29 77.4 76.6 75.7 74.9 74.0 73.2 72.4 71.6 70.8 30 77.3 76.4 75.6 74.7 73.9 73.0 72.2 71.4 70.6 31 77.2 76.3 75.5 74.6 73.7 72.9 72.0 71.2 70.4 32 77.1 76.2 75.3 74.5 73.6 72.7 71.9 71.0 70.2 33 77.0 76.1 75.2 74.3 73.5 72.6 71.7 70.9 70.0 34 77.0 76.0 75.1 74.2 73.3 72.5 71.6 70.7 69.9 35 76.9 76.0 75.0 74.1 73.2 72.4 71.5 70.6 69.7 36 76.8 75.9 75.0 74.0 73.1 72.2 71.4 70.5 69.6 37 76.7 75.8 74.9 74.0 73.1 72.1 71.3 70.4 69.5 38 76.7 75.7 74.8 73.9 73.0 72.1 71.2 70.3 69.4 39 76.6 75.7 74.7 73.8 72.9 72.0 71.1 70.2 69.3 40 76.6 75.6 74.7 73.7 72.8 71.9 71.0 70.1 69.2 41 76.5 75.6 74.6 73.7 72.8 71.8 70.9 70.0 69.1 42 76.5 75.5 74.6 73.6 72.7 71.8 70.8 69.9 69.0 43 76.4 75.5 74.5 73.6 72.6 71.7 70.8 69.8 68.9 44 76.4 75.4 74.5 73.5 72.6 71.6 70.7 69.8 68.8 45 76.4 75.4 74.4 73.5 72.5 71.6 70.6 69.7 68.8 46 76.3 75.4 74.4 73.4 72.5 71.5 70.6 69.7 68.7 47 76.3 75.3 74.4 73.4 72.4 71.5 70.5 69.6 68.7 48 76.3 75.3 74.3 73.4 72.4 71.5 70.5 69.6 68.6 49 76.2 75.3 74.3 73.3 72.4 71.4 70.5 69.5 68.6
Table 3 to Paragraph (d) Ages 9 10 11 12 13 14 15 16 17 50 76.2 75.2 74.3 73.3 72.3 71.4 70.4 69.5 68.5 51 76.2 75.2 74.2 73.3 72.3 71.3 70.4 69.4 68.5 52 76.2 75.2 74.2 73.2 72.3 71.3 70.4 69.4 68.4 53 76.1 75.2 74.2 73.2 72.3 71.3 70.3 69.4 68.4 54 76.1 75.1 74.2 73.2 72.2 71.3 70.3 69.3 68.4 55 76.1 75.1 74.2 73.2 72.2 71.2 70.3 69.3 68.3 56 76.1 75.1 74.1 73.2 72.2 71.2 70.2 69.3 68.3 57 76.1 75.1 74.1 73.1 72.2 71.2 70.2 69.3 68.3 58 76.1 75.1 74.1 73.1 72.1 71.2 70.2 69.2 68.3 59 76.0 75.1 74.1 73.1 72.1 71.2 70.2 69.2 68.2 60 76.0 75.0 74.1 73.1 72.1 71.1 70.2 69.2 68.2 61 76.0 75.0 74.1 73.1 72.1 71.1 70.1 69.2 68.2 62 76.0 75.0 74.0 73.1 72.1 71.1 70.1 69.2 68.2 63 76.0 75.0 74.0 73.0 72.1 71.1 70.1 69.1 68.2 64 76.0 75.0 74.0 73.0 72.1 71.1 70.1 69.1 68.2 65 76.0 75.0 74.0 73.0 72.0 71.1 70.1 69.1 68.1 66 76.0 75.0 74.0 73.0 72.0 71.1 70.1 69.1 68.1 67 76.0 75.0 74.0 73.0 72.0 71.0 70.1 69.1 68.1 68 75.9 75.0 74.0 73.0 72.0 71.0 70.1 69.1 68.1 69 75.9 75.0 74.0 73.0 72.0 71.0 70.0 69.1 68.1 70 75.9 74.9 74.0 73.0 72.0 71.0 70.0 69.1 68.1 71 75.9 74.9 74.0 73.0 72.0 71.0 70.0 69.0 68.1 72 75.9 74.9 73.9 73.0 72.0 71.0 70.0 69.0 68.1 73 75.9 74.9 73.9 73.0 72.0 71.0 70.0 69.0 68.1 74 75.9 74.9 73.9 73.0 72.0 71.0 70.0 69.0 68.0 75 75.9 74.9 73.9 72.9 72.0 71.0 70.0 69.0 68.0 76 75.9 74.9 73.9 72.9 72.0 71.0 70.0 69.0 68.0 77 75.9 74.9 73.9 72.9 72.0 71.0 70.0 69.0 68.0 78 75.9 74.9 73.9 72.9 71.9 71.0 70.0 69.0 68.0 79 75.9 74.9 73.9 72.9 71.9 71.0 70.0 69.0 68.0 80 75.9 74.9 73.9 72.9 71.9 71.0 70.0 69.0 68.0 81 75.9 74.9 73.9 72.9 71.9 71.0 70.0 69.0 68.0 82 75.9 74.9 73.9 72.9 71.9 70.9 70.0 69.0 68.0 83 75.9 74.9 73.9 72.9 71.9 70.9 70.0 69.0 68.0 84 75.9 74.9 73.9 72.9 71.9 70.9 70.0 69.0 68.0 85 75.9 74.9 73.9 72.9 71.9 70.9 70.0 69.0 68.0 86 75.9 74.9 73.9 72.9 71.9 70.9 70.0 69.0 68.0 87 75.9 74.9 73.9 72.9 71.9 70.9 70.0 69.0 68.0 88 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 89 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 90 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 91 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 92 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 93 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 94 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 95 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 96 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 97 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 98 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 99 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 100 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 101 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 102 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 103 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 104 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 105 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 106 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 107 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 108 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 109 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 110 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 111 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 112 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 113 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 114 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 115 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 116 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 117 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 118 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 119 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 120+ 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0
Table 3 to Paragraph (d) Ages 18 19 20 21 22 23 24 25 26 0 86.6 86.5 86.4 86.2 86.1 86.0 85.9 85.9 85.8 1 85.8 85.7 85.5 85.4 85.3 85.2 85.1 85.0 84.9 2 85.0 84.8 84.7 84.5 84.4 84.3 84.2 84.1 84.0 3 84.1 84.0 83.8 83.7 83.5 83.4 83.3 83.2 83.1 4 83.3 83.1 83.0 82.8 82.7 82.5 82.4 82.3 82.2 5 82.5 82.3 82.2 82.0 81.8 81.7 81.6 81.4 81.3 6 81.7 81.5 81.3 81.2 81.0 80.8 80.7 80.6 80.4 7 81.0 80.7 80.5 80.3 80.2 80.0 79.8 79.7 79.6 8 80.2 80.0 79.8 79.5 79.3 79.2 79.0 78.8 78.7 9 79.5 79.2 79.0 78.8 78.5 78.3 78.2 78.0 77.8 10 78.8 78.5 78.2 78.0 77.8 77.5 77.3 77.2 77.0 11 78.1 77.8 77.5 77.2 77.0 76.8 76.5 76.4 76.2 12 77.4 77.1 76.8 76.5 76.2 76.0 75.8 75.6 75.4 13 76.8 76.4 76.1 75.8 75.5 75.2 75.0 74.8 74.6 14 76.2 75.8 75.4 75.1 74.8 74.5 74.2 74.0 73.8 15 75.6 75.2 74.8 74.4 74.1 73.8 73.5 73.3 73.0 16 75.0 74.6 74.2 73.8 73.4 73.1 72.8 72.5 72.3 17 74.5 74.0 73.6 73.2 72.8 72.5 72.1 71.8 71.5 18 74.0 73.5 73.0 72.6 72.2 71.8 71.5 71.1 70.8 19 73.5 73.0 72.5 72.0 71.6 71.2 70.8 70.5 70.1 20 73.0 72.5 72.0 71.5 71.0 70.6 70.2 69.8 69.5 21 72.6 72.0 71.5 71.0 70.5 70.0 69.6 69.2 68.8 22 72.2 71.6 71.0 70.5 70.0 69.5 69.0 68.6 68.2 23 71.8 71.2 70.6 70.0 69.5 69.0 68.5 68.0 67.6 24 71.5 70.8 70.2 69.6 69.0 68.5 68.0 67.5 67.1 25 71.1 70.5 69.8 69.2 68.6 68.0 67.5 67.0 66.5 26 70.8 70.1 69.5 68.8 68.2 67.6 67.1 66.5 66.0 27 70.5 69.8 69.1 68.5 67.8 67.2 66.6 66.1 65.5 28 70.3 69.5 68.8 68.1 67.5 66.8 66.2 65.6 65.1 29 70.0 69.3 68.5 67.8 67.1 66.5 65.8 65.2 64.6 30 69.8 69.0 68.3 67.5 66.8 66.2 65.5 64.9 64.2 31 69.6 68.8 68.0 67.3 66.6 65.8 65.2 64.5 63.9 32 69.4 68.6 67.8 67.0 66.3 65.6 64.9 64.2 63.5 33 69.2 68.4 67.6 66.8 66.0 65.3 64.6 63.9 63.2 34 69.0 68.2 67.4 66.6 65.8 65.1 64.3 63.6 62.9 35 68.9 68.0 67.2 66.4 65.6 64.8 64.1 63.3 62.6 36 68.7 67.9 67.1 66.2 65.4 64.6 63.8 63.1 62.3 37 68.6 67.7 66.9 66.1 65.2 64.4 63.6 62.8 62.1 38 68.5 67.6 66.8 65.9 65.1 64.2 63.4 62.6 61.9 39 68.4 67.5 66.6 65.8 64.9 64.1 63.3 62.4 61.6 40 68.3 67.4 66.5 65.6 64.8 63.9 63.1 62.3 61.5 41 68.2 67.3 66.4 65.5 64.6 63.8 62.9 62.1 61.3 42 68.1 67.2 66.3 65.4 64.5 63.6 62.8 61.9 61.1 43 68.0 67.1 66.2 65.3 64.4 63.5 62.7 61.8 61.0 44 67.9 67.0 66.1 65.2 64.3 63.4 62.5 61.7 60.8 45 67.9 66.9 66.0 65.1 64.2 63.3 62.4 61.5 60.7 46 67.8 66.9 65.9 65.0 64.1 63.2 62.3 61.4 60.6 47 67.7 66.8 65.9 65.0 64.0 63.1 62.2 61.3 60.5 48 67.7 66.7 65.8 64.9 64.0 63.0 62.1 61.2 60.3 49 67.6 66.7 65.7 64.8 63.9 63.0 62.1 61.2 60.3 50 67.6 66.6 65.7 64.8 63.8 62.9 62.0 61.1 60.2 51 67.5 66.6 65.6 64.7 63.8 62.8 61.9 61.0 60.1 52 67.5 66.5 65.6 64.7 63.7 62.8 61.9 60.9 60.0 53 67.4 66.5 65.5 64.6 63.7 62.7 61.8 60.9 59.9 54 67.4 66.5 65.5 64.6 63.6 62.7 61.7 60.8 59.9 55 67.4 66.4 65.5 64.5 63.6 62.6 61.7 60.8 59.8 56 67.4 66.4 65.4 64.5 63.5 62.6 61.6 60.7 59.8 57 67.3 66.4 65.4 64.5 63.5 62.5 61.6 60.7 59.7 58 67.3 66.3 65.4 64.4 63.5 62.5 61.6 60.6 59.7 59 67.3 66.3 65.4 64.4 63.4 62.5 61.5 60.6 59.6 60 67.3 66.3 65.3 64.4 63.4 62.4 61.5 60.5 59.6 61 67.2 66.3 65.3 64.3 63.4 62.4 61.5 60.5 59.6 62 67.2 66.2 65.3 64.3 63.4 62.4 61.4 60.5 59.5 63 67.2 66.2 65.3 64.3 63.3 62.4 61.4 60.5 59.5 64 67.2 66.2 65.2 64.3 63.3 62.3 61.4 60.4 59.5 65 67.2 66.2 65.2 64.3 63.3 62.3 61.4 60.4 59.5 66 67.2 66.2 65.2 64.2 63.3 62.3 61.3 60.4 59.4 67 67.1 66.2 65.2 64.2 63.3 62.3 61.3 60.4 59.4 68 67.1 66.2 65.2 64.2 63.2 62.3 61.3 60.3 59.4 69 67.1 66.1 65.2 64.2 63.2 62.3 61.3 60.3 59.4 70 67.1 66.1 65.2 64.2 63.2 62.2 61.3 60.3 59.4 71 67.1 66.1 65.1 64.2 63.2 62.2 61.3 60.3 59.3 72 67.1 66.1 65.1 64.2 63.2 62.2 61.3 60.3 59.3 73 67.1 66.1 65.1 64.2 63.2 62.2 61.2 60.3 59.3 74 67.1 66.1 65.1 64.1 63.2 62.2 61.2 60.3 59.3 75 67.1 66.1 65.1 64.1 63.2 62.2 61.2 60.3 59.3 76 67.1 66.1 65.1 64.1 63.2 62.2 61.2 60.2 59.3 77 67.0 66.1 65.1 64.1 63.1 62.2 61.2 60.2 59.3 78 67.0 66.1 65.1 64.1 63.1 62.2 61.2 60.2 59.3 79 67.0 66.1 65.1 64.1 63.1 62.2 61.2 60.2 59.3 80 67.0 66.1 65.1 64.1 63.1 62.1 61.2 60.2 59.2 81 67.0 66.0 65.1 64.1 63.1 62.1 61.2 60.2 59.2 82 67.0 66.0 65.1 64.1 63.1 62.1 61.2 60.2 59.2 83 67.0 66.0 65.1 64.1 63.1 62.1 61.2 60.2 59.2 84 67.0 66.0 65.1 64.1 63.1 62.1 61.2 60.2 59.2 85 67.0 66.0 65.1 64.1 63.1 62.1 61.2 60.2 59.2 86 67.0 66.0 65.1 64.1 63.1 62.1 61.1 60.2 59.2 87 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 88 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 89 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 90 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 91 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 92 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 93 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 94 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 95 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 96 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 97 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 98 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 99 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 100 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 101 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 102 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 103 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 104 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 105 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 106 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 107 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 108 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 109 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 110 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 111 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 112 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 113 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 114 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 115 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 116 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 117 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 118 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 119 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 120+ 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2
Ages 27 28 29 30 31 32 33 34 35 0 85.7 85.6 85.6 85.5 85.4 85.4 85.3 85.3 85.3 1 84.8 84.7 84.7 84.6 84.6 84.5 84.5 84.4 84.4 2 83.9 83.8 83.8 83.7 83.6 83.6 83.5 83.5 83.4 3 83.0 82.9 82.8 82.8 82.7 82.6 82.6 82.5 82.5 4 82.1 82.0 81.9 81.8 81.8 81.7 81.6 81.6 81.5 5 81.2 81.1 81.0 80.9 80.9 80.8 80.7 80.7 80.6 6 80.3 80.2 80.1 80.0 79.9 79.9 79.8 79.7 79.7 7 79.4 79.3 79.2 79.1 79.0 78.9 78.9 78.8 78.7 8 78.6 78.4 78.3 78.2 78.1 78.0 77.9 77.9 77.8 9 77.7 77.6 77.4 77.3 77.2 77.1 77.0 77.0 76.9 10 76.8 76.7 76.6 76.4 76.3 76.2 76.1 76.0 76.0 11 76.0 75.8 75.7 75.6 75.5 75.3 75.2 75.1 75.0 12 75.2 75.0 74.9 74.7 74.6 74.5 74.3 74.2 74.1 13 74.4 74.2 74.0 73.9 73.7 73.6 73.5 73.3 73.2 14 73.6 73.4 73.2 73.0 72.9 72.7 72.6 72.5 72.4 15 72.8 72.6 72.4 72.2 72.0 71.9 71.7 71.6 71.5 16 72.0 71.8 71.6 71.4 71.2 71.0 70.9 70.7 70.6 17 71.3 71.0 70.8 70.6 70.4 70.2 70.0 69.9 69.7 18 70.5 70.3 70.0 69.8 69.6 69.4 69.2 69.0 68.9 19 69.8 69.5 69.3 69.0 68.8 68.6 68.4 68.2
Table 3 to Paragraph (d) Ages 27 28 29 30 31 32 33 34 35 20 69.1 68.8 68.5 68.3 68.0 67.8 67.6 67.4 67.2 21 68.5 68.1 67.8 67.5 67.3 67.0 66.8 66.6 66.4 22 67.8 67.5 67.1 66.8 66.6 66.3 66.0 65.8 65.6 23 67.2 66.8 66.5 66.2 65.8 65.6 65.3 65.1 64.8 24 66.6 66.2 65.8 65.5 65.2 64.9 64.6 64.3 64.1 25 66.1 65.6 65.2 64.9 64.5 64.2 63.9 63.6 63.3 26 65.5 65.1 64.6 64.2 63.9 63.5 63.2 62.9 62.6 27 65.0 64.5 64.1 63.7 63.2 62.9 62.5 62.2 61.9 28 64.5 64.0 63.5 63.1 62.7 62.3 61.9 61.5 61.2 29 64.1 63.5 63.0 62.6 62.1 61.7 61.3 60.9 60.5 30 63.7 63.1 62.6 62.0 61.6 61.1 60.7 60.3 59.9 31 63.2 62.7 62.1 61.6 61.1 60.6 60.1 59.7 59.3 32 62.9 62.3 61.7 61.1 60.6 60.1 59.6 59.1 58.7 33 62.5 61.9 61.3 60.7 60.1 59.6 59.1 58.6 58.1 34 62.2 61.5 60.9 60.3 59.7 59.1 58.6 58.1 57.6 35 61.9 61.2 60.5 59.9 59.3 58.7 58.1 57.6 57.1 36 61.6 60.9 60.2 59.5 58.9 58.3 57.7 57.2 56.6 37 61.3 60.6 59.9 59.2 58.6 57.9 57.3 56.7 56.2 38 61.1 60.3 59.6 58.9 58.2 57.6 56.9 56.3 55.7 39 60.9 60.1 59.4 58.6 57.9 57.2 56.6 55.9 55.3 40 60.7 59.9 59.1 58.4 57.6 56.9 56.3 55.6 55.0 41 60.5 59.7 58.9 58.1 57.4 56.7 56.0 55.3 54.6 42 60.3 59.5 58.7 57.9 57.1 56.4 55.7 55.0 54.3 43 60.1 59.3 58.5 57.7 56.9 56.2 55.4 54.7 54.0 44 60.0 59.1 58.3 57.5 56.7 55.9 55.2 54.4 53.7 45 59.8 59.0 58.1 57.3 56.5 55.7 54.9 54.2 53.4 46 59.7 58.8 58.0 57.2 56.3 55.5 54.7 54.0 53.2 47 59.6 58.7 57.9 57.0 56.2 55.4 54.5 53.7 53.0 48 59.5 58.6 57.7 56.9 56.0 55.2 54.4 53.6 52.8 49 59.4 58.5 57.6 56.7 55.9 55.0 54.2 53.4 52.6 50 59.3 58.4 57.5 56.6 55.8 54.9 54.1 53.2 52.4 51 59.2 58.3 57.4 56.5 55.6 54.8 53.9 53.1 52.2 52 59.1 58.2 57.3 56.4 55.5 54.7 53.8 52.9 52.1 53 59.0 58.1 57.2 56.3 55.4 54.6 53.7 52.8 52.0 54 59.0 58.0 57.1 56.2 55.3 54.5 53.6 52.7 51.8 55 58.9 58.0 57.1 56.2 55.3 54.4 53.5 52.6 51.7 56 58.8 57.9 57.0 56.1 55.2 54.3 53.4 52.5 51.6 57 58.8 57.9 56.9 56.0 55.1 54.2 53.3 52.4 51.5 58 58.7 57.8 56.9 56.0 55.0 54.1 53.2 52.3 51.4 59 58.7 57.8 56.8 55.9 55.0 54.1 53.2 52.2 51.3 60 58.7 57.7 56.8 55.9 54.9 54.0 53.1 52.2 51.3 61 58.6 57.7 56.7 55.8 54.9 54.0 53.0 52.1 51.2 62 58.6 57.6 56.7 55.8 54.8 53.9 53.0 52.1 51.1 63 58.6 57.6 56.7 55.7 54.8 53.9 52.9 52.0 51.1 64 58.5 57.6 56.6 55.7 54.8 53.8 52.9 52.0 51.0 65 58.5 57.5 56.6 55.7 54.7 53.8 52.8 51.9 51.0 66 58.5 57.5 56.6 55.6 54.7 53.7 52.8 51.9 50.9 67 58.5 57.5 56.5 55.6 54.7 53.7 52.8 51.8 50.9 68 58.4 57.5 56.5 55.6 54.6 53.7 52.7 51.8 50.9 69 58.4 57.5 56.5 55.6 54.6 53.7 52.7 51.8 50.8 70 58.4 57.4 56.5 55.5 54.6 53.6 52.7 51.7 50.8 71 58.4 57.4 56.5 55.5 54.6 53.6 52.7 51.7 50.8 72 58.4 57.4 56.5 55.5 54.5 53.6 52.6 51.7 50.8 73 58.4 57.4 56.4 55.5 54.5 53.6 52.6 51.7 50.7 74 58.3 57.4 56.4 55.5 54.5 53.6 52.6 51.7 50.7 75 58.3 57.4 56.4 55.5 54.5 53.5 52.6 51.6 50.7 76 58.3 57.4 56.4 55.4 54.5 53.5 52.6 51.6 50.7 77 58.3 57.3 56.4 55.4 54.5 53.5 52.6 51.6 50.7 78 58.3 57.3 56.4 55.4 54.5 53.5 52.6 51.6 50.6 79 58.3 57.3 56.4 55.4 54.5 53.5 52.5 51.6 50.6 80 58.3 57.3 56.4 55.4 54.4 53.5 52.5 51.6 50.6 81 58.3 57.3 56.4 55.4 54.4 53.5 52.5 51.6 50.6 82 58.3 57.3 56.3 55.4 54.4 53.5 52.5 51.6 50.6 83 58.3 57.3 56.3 55.4 54.4 53.5 52.5 51.6 50.6 84 58.3 57.3 56.3 55.4 54.4 53.5 52.5 51.5 50.6 85 58.3 57.3 56.3 55.4 54.4 53.5 52.5 51.5 50.6 86 58.2 57.3 56.3 55.4 54.4 53.5 52.5 51.5 50.6 87 58.2 57.3 56.3 55.4 54.4 53.4 52.5 51.5 50.6 88 58.2 57.3 56.3 55.4 54.4 53.4 52.5 51.5 50.6 89 58.2 57.3 56.3 55.4 54.4 53.4 52.5 51.5 50.6 90 58.2 57.3 56.3 55.4 54.4 53.4 52.5 51.5 50.6 91 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 92 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 93 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 94 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 95 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 96 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 97 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 98 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 99 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 100 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 101 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 102 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 103 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 104 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 105 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 106 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 107 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 108 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 109 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 110 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 111 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 112 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 113 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 114 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 115 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 116 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 117 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 118 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 119 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 120+ 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5
Ages 36 37 38 39 40 41 42 43 44 0 85.2 85.2 85.2 85.1 85.1 85.1 85.0 85.0 85.0 1 84.3 84.3 84.3 84.2 84.2 84.2 84.1 84.1 84.1 2 83.4 83.3 83.3 83.3 83.2 83.2 83.2 83.1 83.1 3 82.4 82.4 82.3 82.3 82.3 82.2 82.2 82.2 82.2 4 81.5 81.4 81.4 81.4 81.3 81.3 81.3 81.2 81.2 5 80.5 80.5 80.4 80.4 80.4 80.3 80.3 80.3 80.2 6 79.6 79.5 79.5 79.5 79.4 79.4 79.3 79.3 79.3 7 78.7 78.6 78.6 78.5 78.5 78.4 78.4 78.3 78.3 8 77.7 77.7 77.6 77.6 77.5 77.5 77.4 77.4 77.3 9 76.8 76.7 76.7 76.6 76.6 76.5 76.5 76.4 76.4 10 75.9 75.8 75.7 75.7 75.6 75.6 75.5 75.5 75.4 11 75.0 74.9 74.8 74.7 74.7 74.6 74.6 74.5 74.5 12 74.0 74.0 73.9 73.8 73.7 73.7 73.6 73.6 73.5 13 73.1 73.1 73.0 72.9 72.8 72.8 72.7 72.6 72.6 14 72.2 72.1 72.1 72.0 71.9 71.8 71.8 71.7 71.6 15 71.4 71.3 71.2 71.1 71.0 70.9 70.8 70.8 70.7 16 70.5 70.4 70.3 70.2 70.1 70.0 69.9 69.8 69.8 17 69.6 69.5 69.4 69.3 69.2 69.1 69.0 68.9 68.8 18 68.7 68.6 68.5 68.4 68.3 68.2 68.1 68.0 67.9 19 67.9 67.7 67.6 67.5 67.4 67.3 67.2 67.1 67.0 20 67.1 66.9 66.8 66.6 66.5 66.4 66.3 66.2 66.1 21 66.2 66.1 65.9 65.8 65.6 65.5 65.4 65.3 65.2 22 65.4 65.2 65.1 64.9 64.8 64.6 64.5 64.4 64.3 23 64.6 64.4 64.2 64.1 63.9 63.8 63.6 63.5 63.4 24 63.8 63.6 63.4 63.3 63.1 62.9 62.8 62.7 62.5 25 63.1 62.8 62.6 62.4 62.3 62.1 61.9 61.8 61.7 26 62.3 62.1 61.9 61.6 61.5 61.3 61.1 61.0 60.8 27 61.6 61.3 61.1 60.9 60.7 60.5 60.3 60.1 60.0 28 60.9 60.6 60.3 60.1 59.9 59.7 59.5 59.3 59.1 29 60.2 59.9 59.6 59.4 59.1 58.9 58.7 58.5 58.3 30 59.5 59.2 58.9 58.6 58.4 58.1 57.9 57.7 57.5 31 58.9 58.6 58.2 57.9 57.6 57.4 57.1 56.9 56.7 32 58.3 57.9 57.6 57.2 56.9 56.7 56.4 56.2 55.9 33 57.7 57.3 56.9 56.6 56.3 56.0 55.7 55.4 55.2 34 57.2 56.7 56.3 55.9 55.6 55.3 55.0 54.7 54.4 35 56.6 56.2 55.7 55.3 55.0 54.6 54.3 54.0 53.7 36 56.1 55.6 55.2 54.7 54.3 54.0 53.6 53.3 53.0 37 55.6 55.1 54.6 54.2 53.8 53.4 53.0 52.6 52.3 38 55.2 54.6 54.1 53.6 53.2 52.8 52.4 52.0 51.6 39 54.7 54.2 53.6 53.1 52.7 52.2 51.8 51.4 51.0
Table 3 to Paragraph (d) Ages 36 37 38 39 40 41 42 43 44 40 54.3 53.8 53.2 52.7 52.2 51.7 51.2 50.8 50.4 41 54.0 53.4 52.8 52.2 51.7 51.2 50.7 50.2 49.8 42 53.6 53.0 52.4 51.8 51.2 50.7 50.2 49.7 49.2 43 53.3 52.6 52.0 51.4 50.8 50.2 49.7 49.2 48.7 44 53.0 52.3 51.6 51.0 50.4 49.8 49.2 48.7 48.2 45 52.7 52.0 51.3 50.7 50.0 49.4 48.8 48.3 47.7 46 52.4 51.7 51.0 50.3 49.7 49.0 48.4 47.8 47.3 47 52.2 51.5 50.7 50.0 49.3 48.7 48.0 47.4 46.8 48 52.0 51.2 50.5 49.7 49.0 48.4 47.7 47.1 46.4 49 51.8 51.0 50.2 49.5 48.8 48.1 47.4 46.7 46.1 50 51.6 50.8 50.0 49.2 48.5 47.8 47.1 46.4 45.7 51 51.4 50.6 49.8 49.0 48.3 47.5 46.8 46.1 45.4 52 51.3 50.4 49.6 48.8 48.0 47.3 46.5 45.8 45.1 53 51.1 50.3 49.5 48.6 47.8 47.1 46.3 45.6 44.8 54 51.0 50.1 49.3 48.5 47.7 46.9 46.1 45.3 44.6 55 50.9 50.0 49.1 48.3 47.5 46.7 45.9 45.1 44.3 56 50.7 49.9 49.0 48.2 47.3 46.5 45.7 44.9 44.1 57 50.6 49.8 48.9 48.0 47.2 46.3 45.5 44.7 43.9 58 50.5 49.7 48.8 47.9 47.1 46.2 45.4 44.5 43.7 59 50.5 49.6 48.7 47.8 46.9 46.1 45.2 44.4 43.6 60 50.4 49.5 48.6 47.7 46.8 46.0 45.1 44.3 43.4 61 50.3 49.4 48.5 47.6 46.7 45.8 45.0 44.1 43.3 62 50.2 49.3 48.4 47.5 46.6 45.7 44.9 44.0 43.1 63 50.2 49.3 48.3 47.4 46.5 45.7 44.8 43.9 43.0 64 50.1 49.2 48.3 47.4 46.5 45.6 44.7 43.8 42.9 65 50.1 49.1 48.2 47.3 46.4 45.5 44.6 43.7 42.8 66 50.0 49.1 48.2 47.2 46.3 45.4 44.5 43.6 42.7 67 50.0 49.0 48.1 47.2 46.3 45.4 44.4 43.5 42.6 68 49.9 49.0 48.1 47.1 46.2 45.3 44.4 43.5 42.6 69 49.9 49.0 48.0 47.1 46.2 45.2 44.3 43.4 42.5 70 49.9 48.9 48.0 47.0 46.1 45.2 44.3 43.3 42.4 71 49.8 48.9 47.9 47.0 46.1 45.1 44.2 43.3 42.4 72 49.8 48.9 47.9 47.0 46.0 45.1 44.2 43.2 42.3 73 49.8 48.8 47.9 46.9 46.0 45.1 44.1 43.2 42.3 74 49.8 48.8 47.9 46.9 46.0 45.0 44.1 43.2 42.2 75 49.7 48.8 47.8 46.9 45.9 45.0 44.1 43.1 42.2 76 49.7 48.8 47.8 46.9 45.9 45.0 44.0 43.1 42.2 77 49.7 48.8 47.8 46.9 45.9 45.0 44.0 43.1 42.1 78 49.7 48.7 47.8 46.8 45.9 44.9 44.0 43.0 42.1 79 49.7 48.7 47.8 46.8 45.9 44.9 44.0 43.0 42.1 80 49.7 48.7 47.8 46.8 45.9 44.9 43.9 43.0 42.1 81 49.7 48.7 47.7 46.8 45.8 44.9 43.9 43.0 42.0 82 49.7 48.7 47.7 46.8 45.8 44.9 43.9 43.0 42.0 83 49.6 48.7 47.7 46.8 45.8 44.9 43.9 43.0 42.0 84 49.6 48.7 47.7 46.8 45.8 44.9 43.9 42.9 42.0 85 49.6 48.7 47.7 46.8 45.8 44.8 43.9 42.9 42.0 86 49.6 48.7 47.7 46.7 45.8 44.8 43.9 42.9 42.0 87 49.6 48.7 47.7 46.7 45.8 44.8 43.9 42.9 42.0 88 49.6 48.7 47.7 46.7 45.8 44.8 43.9 42.9 42.0 89 49.6 48.7 47.7 46.7 45.8 44.8 43.9 42.9 41.9 90 49.6 48.6 47.7 46.7 45.8 44.8 43.9 42.9 41.9 91 49.6 48.6 47.7 46.7 45.8 44.8 43.9 42.9 41.9 92 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 93 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 94 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 95 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 96 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 97 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 98 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 99 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 100 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 101 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 102 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 103 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 104 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 105 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 106 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 107 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 108 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 109 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 110 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 111 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 112 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 113 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 114 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 115 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 116 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 117 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 118 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 119 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 120+ 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9
Ages 45 46 47 48 49 50 51 52 53 0 85.0 84.9 84.9 84.9 84.9 84.9 84.8 84.8 84.8 1 84.1 84.0 84.0 84.0 84.0 84.0 84.0 83.9 83.9 2 83.1 83.1 83.1 83.0 83.0 83.0 83.0 83.0 83.0 3 82.1 82.1 82.1 82.1 82.1 82.0 82.0 82.0 82.0 4 81.2 81.1 81.1 81.1 81.1 81.1 81.0 81.0 81.0 5 80.2 80.2 80.2 80.1 80.1 80.1 80.1 80.1 80.0 6 79.2 79.2 79.2 79.2 79.1 79.1 79.1 79.1 79.1 7 78.3 78.2 78.2 78.2 78.2 78.1 78.1 78.1 78.1 8 77.3 77.3 77.3 77.2 77.2 77.2 77.2 77.1 77.1 9 76.4 76.3 76.3 76.3 76.2 76.2 76.2 76.2 76.1 10 75.4 75.4 75.3 75.3 75.3 75.2 75.2 75.2 75.2 11 74.4 74.4 74.4 74.3 74.3 74.3 74.2 74.2 74.2 12 73.5 73.4 73.4 73.4 73.3 73.3 73.3 73.2 73.2 13 72.5 72.5 72.4 72.4 72.4 72.3 72.3 72.3 72.3 14 71.6 71.5 71.5 71.5 71.4 71.4 71.3 71.3 71.3 15 70.6 70.6 70.5 70.5 70.5 70.4 70.4 70.4 70.3 16 69.7 69.7 69.6 69.6 69.5 69.5 69.4 69.4 69.4 17 68.8 68.7 68.7 68.6 68.6 68.5 68.5 68.4 68.4 18 67.9 67.8 67.7 67.7 67.6 67.6 67.5 67.5 67.4 19 66.9 66.9 66.8 66.7 66.7 66.6 66.6 66.5 66.5 20 66.0 65.9 65.9 65.8 65.7 65.7 65.6 65.6 65.5 21 65.1 65.0 65.0 64.9 64.8 64.8 64.7 64.7 64.6 22 64.2 64.1 64.0 64.0 63.9 63.8 63.8 63.7 63.7 23 63.3 63.2 63.1 63.0 63.0 62.9 62.8 62.8 62.7 24 62.4 62.3 62.2 62.1 62.1 62.0 61.9 61.9 61.8 25 61.5 61.4 61.3 61.2 61.2 61.1 61.0 60.9 60.9 26 60.7 60.6 60.5 60.3 60.3 60.2 60.1 60.0 59.9 27 59.8 59.7 59.6 59.5 59.4 59.3 59.2 59.1 59.0 28 59.0 58.8 58.7 58.6 58.5 58.4 58.3 58.2 58.1 29 58.1 58.0 57.9 57.7 57.6 57.5 57.4 57.3 57.2 30 57.3 57.2 57.0 56.9 56.7 56.6 56.5 56.4 56.3 31 56.5 56.3 56.2 56.0 55.9 55.8 55.6 55.5 55.4 32 55.7 55.5 55.4 55.2 55.0 54.9 54.8 54.7 54.6 33 54.9 54.7 54.5 54.4 54.2 54.1 53.9 53.8 53.7 34 54.2 54.0 53.7 53.6 53.4 53.2 53.1 52.9 52.8 35 53.4 53.2 53.0 52.8 52.6 52.4 52.2 52.1 52.0 36 52.7 52.4 52.2 52.0 51.8 51.6 51.4 51.3 51.1 37 52.0 51.7 51.5 51.2 51.0 50.8 50.6 50.4 50.3 38 51.3 51.0 50.7 50.5 50.2 50.0 49.8 49.6 49.5 39 50.7 50.3 50.0 49.7 49.5 49.2 49.0 48.8 48.6 40 50.0 49.7 49.3 49.0 48.8 48.5 48.3 48.0 47.8 41 49.4 49.0 48.7 48.4 48.1 47.8 47.5 47.3 47.1 42 48.8 48.4 48.0 47.7 47.4 47.1 46.8 46.5 46.3 43 48.3 47.8 47.4 47.1 46.7 46.4 46.1 45.8 45.6 44 47.7 47.3 46.8 46.4 46.1 45.7 45.4 45.1 44.8 45 47.2 46.7 46.3 45.9 45.5 45.1 44.7 44.4 44.1 46 46.7 46.2 45.7 45.3 44.9 44.5 44.1 43.8 43.4 47 46.3 45.7 45.2 44.8 44.3 43.9 43.5 43.1 42.8 48 45.9 45.3 44.8 44.3 43.8 43.3 42.9 42.5 42.1 49 45.5 44.9 44.3 43.8 43.3 42.8 42.3 41.9 41.5 50 45.1 44.5 43.9 43.3 42.8 42.3 41.8 41.4 40.9 51 44.7 44.1 43.5 42.9 42.3 41.8 41.3 40.8 40.4 52 44.4 43.8 43.1 42.5 41.9 41.4 40.8 40.3 39.9 53 44.1 43.4 42.8 42.1 41.5 40.9 40.4 39.9 39.4 54 43.8 43.1 42.5 41.8 41.2 40.6 40.0 39.4 38.9 55 43.6 42.9 42.2 41.5 40.8 40.2 39.6 39.0 38.4 56 43.4 42.6 41.9 41.2 40.5 39.8 39.2 38.6 38.0 57 43.1 42.4 41.6 40.9 40.2 39.5 38.9 38.2 37.6 58 42.9 42.2 41.4 40.7 39.9 39.2 38.6 37.9 37.3 59 42.8 42.0 41.2 40.4 39.7 39.0 38.3 37.6 36.9
Table 3 to Paragraph (d) Ages 45 46 47 48 49 50 51 52 53 60 42.6 41.8 41.0 40.2 39.5 38.7 38.0 37.3 36.6 61 42.4 41.6 40.8 40.0 39.2 38.5 37.7 37.0 36.3 62 42.3 41.5 40.6 39.8 39.0 38.3 37.5 36.8 36.1 63 42.2 41.3 40.5 39.7 38.9 38.1 37.3 36.6 35.8 64 42.1 41.2 40.4 39.5 38.7 37.9 37.1 36.3 35.6 65 41.9 41.1 40.2 39.4 38.6 37.7 36.9 36.2 35.4 66 41.8 41.0 40.1 39.3 38.4 37.6 36.8 36.0 35.2 67 41.8 40.9 40.0 39.1 38.3 37.5 36.6 35.8 35.0 68 41.7 40.8 39.9 39.0 38.2 37.3 36.5 35.7 34.9 69 41.6 40.7 39.8 38.9 38.1 37.2 36.4 35.5 34.7 70 41.5 40.6 39.7 38.8 38.0 37.1 36.2 35.4 34.6 71 41.5 40.6 39.7 38.8 37.9 37.0 36.1 35.3 34.5 72 41.4 40.5 39.6 38.7 37.8 36.9 36.0 35.2 34.3 73 41.4 40.4 39.5 38.6 37.7 36.8 36.0 35.1 34.2 74 41.3 40.4 39.5 38.6 37.7 36.8 35.9 35.0 34.1 75 41.3 40.3 39.4 38.5 37.6 36.7 35.8 34.9 34.1 76 41.2 40.3 39.4 38.5 37.5 36.6 35.7 34.9 34.0 77 41.2 40.3 39.3 38.4 37.5 36.6 35.7 34.8 33.9 78 41.2 40.2 39.3 38.4 37.5 36.5 35.6 34.7 33.9 79 41.1 40.2 39.3 38.3 37.4 36.5 35.6 34.7 33.8 80 41.1 40.2 39.2 38.3 37.4 36.5 35.5 34.6 33.7 81 41.1 40.1 39.2 38.3 37.3 36.4 35.5 34.6 33.7 82 41.1 40.1 39.2 38.3 37.3 36.4 35.5 34.6 33.7 83 41.1 40.1 39.2 38.2 37.3 36.4 35.4 34.5 33.6 84 41.0 40.1 39.2 38.2 37.3 36.3 35.4 34.5 33.6 85 41.0 40.1 39.1 38.2 37.3 36.3 35.4 34.5 33.6 86 41.0 40.1 39.1 38.2 37.2 36.3 35.4 34.5 33.5 87 41.0 40.1 39.1 38.2 37.2 36.3 35.4 34.4 33.5 88 41.0 40.0 39.1 38.2 37.2 36.3 35.3 34.4 33.5 89 41.0 40.0 39.1 38.1 37.2 36.3 35.3 34.4 33.5 90 41.0 40.0 39.1 38.1 37.2 36.3 35.3 34.4 33.5 91 41.0 40.0 39.1 38.1 37.2 36.2 35.3 34.4 33.5 92 41.0 40.0 39.1 38.1 37.2 36.2 35.3 34.4 33.5 93 41.0 40.0 39.1 38.1 37.2 36.2 35.3 34.4 33.4 94 41.0 40.0 39.1 38.1 37.2 36.2 35.3 34.4 33.4 95 41.0 40.0 39.1 38.1 37.2 36.2 35.3 34.4 33.4 96 41.0 40.0 39.1 38.1 37.2 36.2 35.3 34.3 33.4 97 41.0 40.0 39.1 38.1 37.2 36.2 35.3 34.3 33.4 98 41.0 40.0 39.1 38.1 37.2 36.2 35.3 34.3 33.4 99 41.0 40.0 39.1 38.1 37.2 36.2 35.3 34.3 33.4 100 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 101 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 102 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 103 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 104 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 105 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 106 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 107 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 108 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 109 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 110 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 111 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 112 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 113 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 114 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 115 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 116 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 117 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 118 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 119 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 120+ 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4
Ages 54 55 56 57 58 59 60 61 62 0 84.8 84.8 84.8 84.8 84.8 84.7 84.7 84.7 84.7 1 83.9 83.9 83.9 83.9 83.9 83.9 83.8 83.8 83.8 2 82.9 82.9 82.9 82.9 82.9 82.9 82.9 82.9 82.9 3 82.0 82.0 81.9 81.9 81.9 81.9 81.9 81.9 81.9 4 81.0 81.0 81.0 81.0 80.9 80.9 80.9 80.9 80.9 5 80.0 80.0 80.0 80.0 80.0 80.0 79.9 79.9 79.9 6 79.0 79.0 79.0 79.0 79.0 79.0 79.0 79.0 78.9 7 78.1 78.1 78.0 78.0 78.0 78.0 78.0 78.0 78.0
Table 3 to Paragraph (d) Ages 54 55 56 57 58 59 60 61 62 8 77.1 77.1 77.1 77.0 77.0 77.0 77.0 77.0 77.0 9 76.1 76.1 76.1 76.1 76.1 76.0 76.0 76.0 76.0 10 75.1 75.1 75.1 75.1 75.1 75.1 75.0 75.0 75.0 11 74.2 74.2 74.1 74.1 74.1 74.1 74.1 74.1 74.0 12 73.2 73.2 73.2 73.1 73.1 73.1 73.1 73.1 73.1 13 72.2 72.2 72.2 72.2 72.1 72.1 72.1 72.1 72.1 14 71.3 71.2 71.2 71.2 71.2 71.2 71.1 71.1 71.1 15 70.3 70.3 70.2 70.2 70.2 70.2 70.2 70.1 70.1 16 69.3 69.3 69.3 69.3 69.2 69.2 69.2 69.2 69.2 17 68.4 68.3 68.3 68.3 68.3 68.2 68.2 68.2 68.2 18 67.4 67.4 67.4 67.3 67.3 67.3 67.3 67.2 67.2 19 66.5 66.4 66.4 66.4 66.3 66.3 66.3 66.3 66.2 20 65.5 65.5 65.4 65.4 65.4 65.4 65.3 65.3 65.3 21 64.6 64.5 64.5 64.5 64.4 64.4 64.4 64.3 64.3 22 63.6 63.6 63.5 63.5 63.5 63.4 63.4 63.4 63.4 23 62.7 62.6 62.6 62.5 62.5 62.5 62.4 62.4 62.4 24 61.7 61.7 61.6 61.6 61.6 61.5 61.5 61.5 61.4 25 60.8 60.8 60.7 60.7 60.6 60.6 60.5 60.5 60.5 26 59.9 59.8 59.8 59.7 59.7 59.6 59.6 59.6 59.5 27 59.0 58.9 58.8 58.8 58.7 58.7 58.7 58.6 58.6 28 58.0 58.0 57.9 57.9 57.8 57.8 57.7 57.7 57.6 29 57.1 57.1 57.0 56.9 56.9 56.8 56.8 56.7 56.7 30 56.2 56.2 56.1 56.0 56.0 55.9 55.9 55.8 55.8 31 55.3 55.3 55.2 55.1 55.0 55.0 54.9 54.9 54.8 32 54.5 54.4 54.3 54.2 54.1 54.1 54.0 54.0 53.9 33 53.6 53.5 53.4 53.3 53.2 53.2 53.1 53.0 53.0 34 52.7 52.6 52.5 52.4 52.3 52.2 52.2 52.1 52.1 35 51.8 51.7 51.6 51.5 51.4 51.3 51.3 51.2 51.1 36 51.0 50.9 50.7 50.6 50.5 50.5 50.4 50.3 50.2 37 50.1 50.0 49.9 49.8 49.7 49.6 49.5 49.4 49.3 38 49.3 49.1 49.0 48.9 48.8 48.7 48.6 48.5 48.4 39 48.5 48.3 48.2 48.0 47.9 47.8 47.7 47.6 47.5 40 47.7 47.5 47.3 47.2 47.1 46.9 46.8 46.7 46.6 41 46.9 46.7 46.5 46.3 46.2 46.1 46.0 45.8 45.7 42 46.1 45.9 45.7 45.5 45.4 45.2 45.1 45.0 44.9 43 45.3 45.1 44.9 44.7 44.5 44.4 44.3 44.1 44.0 44 44.6 44.3 44.1 43.9 43.7 43.6 43.4 43.3 43.1 45 43.8 43.6 43.4 43.1 42.9 42.8 42.6 42.4 42.3 46 43.1 42.9 42.6 42.4 42.2 42.0 41.8 41.6 41.5 47 42.5 42.2 41.9 41.6 41.4 41.2 41.0 40.8 40.6 48 41.8 41.5 41.2 40.9 40.7 40.4 40.2 40.0 39.8 49 41.2 40.8 40.5 40.2 39.9 39.7 39.5 39.2 39.0 50 40.6 40.2 39.8 39.5 39.2 39.0 38.7 38.5 38.3 51 40.0 39.6 39.2 38.9 38.6 38.3 38.0 37.7 37.5 52 39.4 39.0 38.6 38.2 37.9 37.6 37.3 37.0 36.8 53 38.9 38.4 38.0 37.6 37.3 36.9 36.6 36.3 36.1 54 38.4 37.9 37.5 37.1 36.7 36.3 36.0 35.7 35.4 55 37.9 37.4 36.9 36.5 36.1 35.7 35.3 35.0 34.7 56 37.5 36.9 36.5 36.0 35.5 35.1 34.8 34.4 34.1 57 37.1 36.5 36.0 35.5 35.0 34.6 34.2 33.8 33.4 58 36.7 36.1 35.5 35.0 34.5 34.1 33.6 33.2 32.8 59 36.3 35.7 35.1 34.6 34.1 33.6 33.1 32.7 32.3 60 36.0 35.3 34.8 34.2 33.6 33.1 32.6 32.2 31.7 61 35.7 35.0 34.4 33.8 33.2 32.7 32.2 31.7 31.2 62 35.4 34.7 34.1 33.4 32.8 32.3 31.7 31.2 30.8 63 35.1 34.4 33.8 33.1 32.5 31.9 31.3 30.8 30.3 64 34.9 34.2 33.5 32.8 32.2 31.5 31.0 30.4 29.9 65 34.6 33.9 33.2 32.5 31.9 31.2 30.6 30.0 29.5 66 34.4 33.7 33.0 32.3 31.6 30.9 30.3 29.7 29.1 67 34.2 33.5 32.7 32.0 31.3 30.6 30.0 29.4 28.7 68 34.1 33.3 32.5 31.8 31.1 30.4 29.7 29.1 28.4 69 33.9 33.1 32.3 31.6 30.9 30.1 29.4 28.8 28.1 70 33.8 33.0 32.2 31.4 30.7 29.9 29.2 28.5 27.9 71 33.6 32.8 32.0 31.2 30.5 29.7 29.0 28.3 27.6 72 33.5 32.7 31.9 31.1 30.3 29.5 28.8 28.1 27.4 73 33.4 32.6 31.7 30.9 30.1 29.4 28.6 27.9 27.2 74 33.3 32.4 31.6 30.8 30.0 29.2 28.4 27.7 27.0 75 33.2 32.4 31.5 30.7 29.9 29.1 28.3 27.5 26.8 76 33.1 32.3 31.4 30.6 29.8 29.0 28.2 27.4 26.6 77 33.0 32.2 31.3 30.5 29.7 28.8 28.0 27.3 26.5 78 33.0 32.1 31.2 30.4 29.6 28.7 27.9 27.1 26.4 79 32.9 32.0 31.2 30.3 29.5 28.7 27.8 27.0 26.2 80 32.9 32.0 31.1 30.3 29.4 28.6 27.8 26.9 26.1 81 32.8 31.9 31.1 30.2 29.3 28.5 27.7 26.9 26.0 82 32.8 31.9 31.0 30.1 29.3 28.4 27.6 26.8 26.0 83 32.7 31.8 31.0 30.1 29.2 28.4 27.5 26.7 25.9 84 32.7 31.8 30.9 30.0 29.2 28.3 27.5 26.7 25.8 85 32.7 31.8 30.9 30.0 29.1 28.3 27.4 26.6 25.8 86 32.6 31.7 30.9 30.0 29.1 28.2 27.4 26.6 25.7 87 32.6 31.7 30.8 29.9 29.1 28.2 27.4 26.5 25.7 88 32.6 31.7 30.8 29.9 29.0 28.2 27.3 26.5 25.6 89 32.6 31.7 30.8 29.9 29.0 28.2 27.3 26.4 25.6 90 32.6 31.7 30.8 29.9 29.0 28.1 27.3 26.4 25.6 91 32.5 31.6 30.7 29.9 29.0 28.1 27.3 26.4 25.6 92 32.5 31.6 30.7 29.8 29.0 28.1 27.2 26.4 25.5 93 32.5 31.6 30.7 29.8 29.0 28.1 27.2 26.4 25.5 94 32.5 31.6 30.7 29.8 28.9 28.1 27.2 26.3 25.5 95 32.5 31.6 30.7 29.8 28.9 28.1 27.2 26.3 25.5 96 32.5 31.6 30.7 29.8 28.9 28.0 27.2 26.3 25.5 97 32.5 31.6 30.7 29.8 28.9 28.0 27.2 26.3 25.5 98 32.5 31.6 30.7 29.8 28.9 28.0 27.2 26.3 25.5 99 32.5 31.6 30.7 29.8 28.9 28.0 27.2 26.3 25.4 100 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 101 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 102 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 103 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 104 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 105 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 106 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 107 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 108 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 109 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 110 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 111 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 112 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 113 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 114 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 115 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 116 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 117 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 118 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 119 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.2 25.4 120+ 32.5 31.6 30.6 29.8 28.9 28.0 27.1 26.2 25.4
Ages 63 64 65 66 67 68 69 70 71 0 84.7 84.7 84.7 84.7 84.7 84.7 84.7 84.7 84.7 1 83.8 83.8 83.8 83.8 83.8 83.8 83.8 83.8 83.8 2 82.9 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 3 81.9 81.9 81.9 81.9 81.9 81.8 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 79.9 79.9 79.9 79.9 79.9 79.9 79.9 79.9 79.9 6 78.9 78.9 78.9 78.9 78.9 78.9 78.9 78.9 78.9 7 78.0 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 8 77.0 77.0 77.0 76.9 76.9 76.9 76.9 76.9 76.9 9 76.0 76.0 76.0 76.0 76.0 75.9 75.9 75.9 75.9 10 75.0 75.0 75.0 75.0 75.0 75.0 75.0 74.9 74.9 11 74.0 74.0 74.0 74.0 74.0 74.0 74.0 74.0 74.0 12 73.0 73.0 73.0 73.0 73.0 73.0 73.0 73.0 73.0 13 72.1 72.1 72.0 72.0 72.0 72.0 72.0 72.0 72.0 14 71.1 71.1 71.1 71.1 71.0 71.0 71.0 71.0 71.0 15 70.1 70.1 70.1 70.1 70.1 70.1 70.0 70.0 70.0 16 69.1 69.1 69.1 69.1 69.1 69.1 69.1 69.1 69.0 17 68.2 68.2 68.1 68.1 68.1 68.1 68.1 68.1 68.1 18 67.2 67.2 67.2 67.2 67.1 67.1 67.1 67.1 67.1 19 66.2 66.2 66.2 66.2 66.2 66.2 66.1 66.1 66.1 20 65.3 65.2 65.2 65.2 65.2 65.2 65.2 65.2 65.1 21 64.3 64.3 64.3 64.2 64.2 64.2 64.2 64.2 64.2 22 63.3 63.3 63.3 63.3 63.3 63.2 63.2 63.2 63.2 23 62.4 62.3 62.3 62.3 62.3 62.3 62.3 62.2 62.2 24 61.4 61.4 61.4 61.3 61.3 61.3 61.3 61.3 61.3 25 60.5 60.4 60.4 60.4 60.4 60.3 60.3 60.3 60.3 26 59.5 59.5 59.5 59.4 59.4 59.4 59.4 59.4 59.3 27 58.6 58.5 58.5 58.5 58.5 58.4 58.4 58.4 58.4
Table 3 to Paragraph (d) Ages 63 64 65 66 67 68 69 70 71 28 57.6 57.6 57.5 57.5 57.5 57.5 57.5 57.4 57.4 29 56.7 56.6 56.6 56.6 56.5 56.5 56.5 56.5 56.5 30 55.7 55.7 55.7 55.6 55.6 55.6 55.6 55.5 55.5 31 54.8 54.8 54.7 54.7 54.7 54.6 54.6 54.6 54.6 32 53.9 53.8 53.8 53.7 53.7 53.7 53.7 53.6 53.6 33 52.9 52.9 52.8 52.8 52.8 52.7 52.7 52.7 52.7 34 52.0 52.0 51.9 51.9 51.8 51.8 51.8 51.7 51.7 35 51.1 51.0 51.0 50.9 50.9 50.9 50.8 50.8 50.8 36 50.2 50.1 50.1 50.0 50.0 49.9 49.9 49.9 49.8 37 49.3 49.2 49.1 49.1 49.0 49.0 49.0 48.9 48.9 38 48.3 48.3 48.2 48.2 48.1 48.1 48.0 48.0 47.9 39 47.4 47.4 47.3 47.2 47.2 47.1 47.1 47.0 47.0 40 46.5 46.5 46.4 46.3 46.3 46.2 46.2 46.1 46.1 41 45.7 45.6 45.5 45.4 45.4 45.3 45.2 45.2 45.1 42 44.8 44.7 44.6 44.5 44.4 44.4 44.3 44.3 44.2 43 43.9 43.8 43.7 43.6 43.5 43.5 43.4 43.3 43.3 44 43.0 42.9 42.8 42.7 42.6 42.6 42.5 42.4 42.4 45 42.2 42.1 41.9 41.8 41.8 41.7 41.6 41.5 41.5 46 41.3 41.2 41.1 41.0 40.9 40.8 40.7 40.6 40.6 47 40.5 40.4 40.2 40.1 40.0 39.9 39.8 39.7 39.7 48 39.7 39.5 39.4 39.3 39.1 39.0 38.9 38.8 38.8 49 38.9 38.7 38.6 38.4 38.3 38.2 38.1 38.0 37.9 50 38.1 37.9 37.7 37.6 37.5 37.3 37.2 37.1 37.0 51 37.3 37.1 36.9 36.8 36.6 36.5 36.4 36.2 36.1 52 36.6 36.3 36.2 36.0 35.8 35.7 35.5 35.4 35.3 53 35.8 35.6 35.4 35.2 35.0 34.9 34.7 34.6 34.5 54 35.1 34.9 34.6 34.4 34.2 34.1 33.9 33.8 33.6 55 34.4 34.2 33.9 33.7 33.5 33.3 33.1 33.0 32.8 56 33.8 33.5 33.2 33.0 32.7 32.5 32.3 32.2 32.0 57 33.1 32.8 32.5 32.3 32.0 31.8 31.6 31.4 31.2 58 32.5 32.2 31.9 31.6 31.3 31.1 30.9 30.7 30.5 59 31.9 31.5 31.2 30.9 30.6 30.4 30.1 29.9 29.7 60 31.3 31.0 30.6 30.3 30.0 29.7 29.4 29.2 29.0 61 30.8 30.4 30.0 29.7 29.4 29.1 28.8 28.5 28.3 62 30.3 29.9 29.5 29.1 28.7 28.4 28.1 27.9 27.6 63 29.8 29.4 28.9 28.5 28.2 27.8 27.5 27.2 26.9 64 29.4 28.9 28.4 28.0 27.6 27.2 26.9 26.6 26.3 65 28.9 28.4 28.0 27.5 27.1 26.7 26.3 26.0 25.7 66 28.5 28.0 27.5 27.0 26.6 26.2 25.8 25.4 25.1 67 28.2 27.6 27.1 26.6 26.1 25.7 25.3 24.9 24.5 68 27.8 27.2 26.7 26.2 25.7 25.2 24.8 24.3 24.0 69 27.5 26.9 26.3 25.8 25.3 24.8 24.3 23.9 23.4 70 27.2 26.6 26.0 25.4 24.9 24.3 23.9 23.4 22.9 71 26.9 26.3 25.7 25.1 24.5 24.0 23.4 22.9 22.5 72 26.7 26.0 25.4 24.8 24.2 23.6 23.1 22.5 22.0 73 26.5 25.8 25.1 24.5 23.9 23.3 22.7 22.2 21.6 74 26.2 25.5 24.9 24.2 23.6 23.0 22.4 21.8 21.3 75 26.1 25.3 24.6 24.0 23.3 22.7 22.1 21.5 20.9 76 25.9 25.2 24.4 23.7 23.1 22.4 21.8 21.2 20.6 77 25.7 25.0 24.3 23.5 22.9 22.2 21.5 20.9 20.3 78 25.6 24.8 24.1 23.4 22.7 22.0 21.3 20.6 20.0 79 25.5 24.7 23.9 23.2 22.5 21.8 21.1 20.4 19.8 80 25.3 24.6 23.8 23.1 22.3 21.6 20.9 20.2 19.6 81 25.2 24.5 23.7 22.9 22.2 21.5 20.7 20.0 19.4 82 25.2 24.4 23.6 22.8 22.1 21.3 20.6 19.9 19.2 83 25.1 24.3 23.5 22.7 22.0 21.2 20.5 19.7 19.0 84 25.0 24.2 23.4 22.6 21.9 21.1 20.4 19.6 18.9 85 25.0 24.1 23.3 22.6 21.8 21.0 20.3 19.5 18.8 86 24.9 24.1 23.3 22.5 21.7 20.9 20.2 19.4 18.7 87 24.9 24.0 23.2 22.4 21.6 20.9 20.1 19.3 18.6 88 24.8 24.0 23.2 22.4 21.6 20.8 20.0 19.2 18.5 89 24.8 24.0 23.1 22.3 21.5 20.7 20.0 19.2 18.4 90 24.7 23.9 23.1 22.3 21.5 20.7 19.9 19.1 18.4 91 24.7 23.9 23.1 22.3 21.5 20.7 19.9 19.1 18.3 92 24.7 23.9 23.0 22.2 21.4 20.6 19.8 19.0 18.3 93 24.7 23.8 23.0 22.2 21.4 20.6 19.8 19.0 18.2 94 24.7 23.8 23.0 22.2 21.4 20.6 19.8 19.0 18.2 95 24.6 23.8 23.0 22.2 21.4 20.6 19.7 18.9 18.2 96 24.6 23.8 23.0 22.2 21.3 20.5 19.7 18.9 18.1 97 24.6 23.8 23.0 22.1 21.3 20.5 19.7 18.9 18.1 98 24.6 23.8 22.9 22.1 21.3 20.5 19.7 18.9 18.1 99 24.6 23.8 22.9 22.1 21.3 20.5 19.7 18.9 18.1 100 24.6 23.8 22.9 22.1 21.3 20.5 19.7 18.9 18.1 101 24.6 23.8 22.9 22.1 21.3 20.5 19.7 18.9 18.1 102 24.6 23.7 22.9 22.1 21.3 20.5 19.7 18.8 18.0 103 24.6 23.7 22.9 22.1 21.3 20.5 19.6 18.8 18.0 104 24.6 23.7 22.9 22.1 21.3 20.5 19.6 18.8 18.0 105 24.6 23.7 22.9 22.1 21.3 20.5 19.6 18.8 18.0 106 24.6 23.7 22.9 22.1 21.3 20.5 19.6 18.8 18.0 107 24.6 23.7 22.9 22.1 21.3 20.5 19.6 18.8 18.0 108 24.6 23.7 22.9 22.1 21.3 20.5 19.6 18.8 18.0 109 24.6 23.7 22.9 22.1 21.3 20.4 19.6 18.8 18.0 110 24.6 23.7 22.9 22.1 21.3 20.4 19.6 18.8 18.0 111 24.6 23.7 22.9 22.1 21.3 20.4 19.6 18.8 18.0 112 24.6 23.7 22.9 22.1 21.3 20.4 19.6 18.8 18.0 113 24.6 23.7 22.9 22.1 21.3 20.4 19.6 18.8 18.0 114 24.6 23.7 22.9 22.1 21.3 20.4 19.6 18.8 18.0 115 24.6 23.7 22.9 22.1 21.3 20.4 19.6 18.8 18.0 116 24.6 23.7 22.9 22.1 21.3 20.4 19.6 18.8 18.0 117 24.6 23.7 22.9 22.1 21.2 20.4 19.6 18.8 18.0 118 24.5 23.7 22.9 22.1 21.2 20.4 19.6 18.8 18.0 119 24.5 23.7 22.9 22.1 21.2 20.4 19.6 18.8 18.0 120+ 24.5 23.7 22.9 22.0 21.2 20.4 19.6 18.8 18.0
Ages 72 73 74 75 76 77 78 79 80 0 84.7 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 1 83.8 83.8 83.8 83.8 83.8 83.8 83.8 83.8 83.8 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 80.9 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 5 79.9 79.9 79.9 79.9 79.9 79.8 79.8 79.8 79.8 6 78.9 78.9 78.9 78.9 78.9 78.9 78.9 78.9 78.9 7 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 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 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 11 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 12 73.0 73.0 73.0 72.9 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 71.0 15 70.0 70.0 70.0 70.0 70.0 70.0 70.0 70.0 70.0 16 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 17 68.1 68.1 68.0 68.0 68.0 68.0 68.0 68.0 68.0 18 67.1 67.1 67.1 67.1 67.1 67.0 67.0 67.0 67.0 19 66.1 66.1 66.1 66.1 66.1 66.1 66.1 66.1 66.1 20 65.1 65.1 65.1 65.1 65.1 65.1 65.1 65.1 65.1 21 64.2 64.2 64.1 64.1 64.1 64.1 64.1 64.1 64.1 22 63.2 63.2 63.2 63.2 63.2 63.1 63.1 63.1 63.1 23 62.2 62.2 62.2 62.2 62.2 62.2 62.2 62.2 62.1 24 61.3 61.2 61.2 61.2 61.2 61.2 61.2 61.2 61.2 25 60.3 60.3 60.3 60.3 60.2 60.2 60.2 60.2 60.2 26 59.3 59.3 59.3 59.3 59.3 59.3 59.3 59.3 59.2 27 58.4 58.4 58.3 58.3 58.3 58.3 58.3 58.3 58.3 28 57.4 57.4 57.4 57.4 57.4 57.3 57.3 57.3 57.3 29 56.5 56.4 56.4 56.4 56.4 56.4 56.4 56.4 56.4 30 55.5 55.5 55.5 55.5 55.4 55.4 55.4 55.4 55.4 31 54.5 54.5 54.5 54.5 54.5 54.5 54.5 54.5 54.4 32 53.6 53.6 53.6 53.5 53.5 53.5 53.5 53.5 53.5 33 52.6 52.6 52.6 52.6 52.6 52.6 52.6 52.5 52.5 34 51.7 51.7 51.7 51.6 51.6 51.6 51.6 51.6 51.6 35 50.8 50.7 50.7 50.7 50.7 50.7 50.6 50.6 50.6 36 49.8 49.8 49.8 49.7 49.7 49.7 49.7 49.7 49.7 37 48.9 48.8 48.8 48.8 48.8 48.8 48.7 48.7 48.7 38 47.9 47.9 47.9 47.8 47.8 47.8 47.8 47.8 47.8 39 47.0 46.9 46.9 46.9 46.9 46.9 46.8 46.8 46.8 40 46.0 46.0 46.0 45.9 45.9 45.9 45.9 45.9 45.9 41 45.1 45.1 45.0 45.0 45.0 45.0 44.9 44.9 44.9 42 44.2 44.1 44.1 44.1 44.0 44.0 44.0 44.0 43.9 43 43.2 43.2 43.2 43.1 43.1 43.1 43.0 43.0 43.0 44 42.3 42.3 42.2 42.2 42.2 42.1 42.1 42.1 42.1 45 41.4 41.4 41.3 41.3 41.2 41.2 41.2 41.1 41.1 46 40.5 40.4 40.4 40.3 40.3 40.3 40.2 40.2 40.2 47 39.6 39.5 39.5 39.4 39.4 39.3 39.3 39.3 39.2
Table 3 to Paragraph (d) Ages 72 73 74 75 76 77 78 79 80 48 38.7 38.6 38.6 38.5 38.5 38.4 38.4 38.3 38.3 49 37.8 37.7 37.7 37.6 37.5 37.5 37.5 37.4 37.4 50 36.9 36.8 36.8 36.7 36.6 36.6 36.5 36.5 36.5 51 36.0 36.0 35.9 35.8 35.7 35.7 35.6 35.6 35.5 52 35.2 35.1 35.0 34.9 34.9 34.8 34.7 34.7 34.6 53 34.3 34.2 34.1 34.1 34.0 33.9 33.9 33.8 33.7 54 33.5 33.4 33.3 33.2 33.1 33.0 33.0 32.9 32.9 55 32.7 32.6 32.4 32.4 32.3 32.2 32.1 32.0 32.0 56 31.9 31.7 31.6 31.5 31.4 31.3 31.2 31.2 31.1 57 31.1 30.9 30.8 30.7 30.6 30.5 30.4 30.3 30.3 58 30.3 30.1 30.0 29.9 29.8 29.7 29.6 29.5 29.4 59 29.5 29.4 29.2 29.1 29.0 28.8 28.7 28.7 28.6 60 28.8 28.6 28.4 28.3 28.2 28.0 27.9 27.8 27.8 61 28.1 27.9 27.7 27.5 27.4 27.3 27.1 27.0 26.9 62 27.4 27.2 27.0 26.8 26.6 26.5 26.4 26.2 26.1 63 26.7 26.5 26.2 26.1 25.9 25.7 25.6 25.5 25.3 64 26.0 25.8 25.5 25.3 25.2 25.0 24.8 24.7 24.6 65 25.4 25.1 24.9 24.6 24.4 24.3 24.1 23.9 23.8 66 24.8 24.5 24.2 24.0 23.7 23.5 23.4 23.2 23.1 67 24.2 23.9 23.6 23.3 23.1 22.9 22.7 22.5 22.3 68 23.6 23.3 23.0 22.7 22.4 22.2 22.0 21.8 21.6 69 23.1 22.7 22.4 22.1 21.8 21.5 21.3 21.1 20.9 70 22.5 22.2 21.8 21.5 21.2 20.9 20.6 20.4 20.2 71 22.0 21.6 21.3 20.9 20.6 20.3 20.0 19.8 19.6 72 21.6 21.1 20.7 20.4 20.0 19.7 19.4 19.2 18.9 73 21.1 20.7 20.3 19.9 19.5 19.1 18.8 18.6 18.3 74 20.7 20.3 19.8 19.4 19.0 18.6 18.3 18.0 17.7 75 20.4 19.9 19.4 18.9 18.5 18.1 17.8 17.4 17.1 76 20.0 19.5 19.0 18.5 18.1 17.7 17.3 16.9 16.6 77 19.7 19.1 18.6 18.1 17.7 17.2 16.8 16.4 16.1 78 19.4 18.8 18.3 17.8 17.3 16.8 16.4 16.0 15.6 79 19.2 18.6 18.0 17.4 16.9 16.4 16.0 15.6 15.2 80 18.9 18.3 17.7 17.1 16.6 16.1 15.6 15.2 14.7 81 18.7 18.1 17.4 16.9 16.3 15.8 15.3 14.8 14.4 82 18.5 17.9 17.2 16.6 16.0 15.5 15.0 14.5 14.0 83 18.3 17.7 17.0 16.4 15.8 15.2 14.7 14.2 13.7 84 18.2 17.5 16.8 16.2 15.6 15.0 14.4 13.9 13.4 85 18.1 17.4 16.7 16.0 15.4 14.8 14.2 13.6 13.1 86 17.9 17.2 16.5 15.9 15.2 14.6 14.0 13.4 12.9 87 17.8 17.1 16.4 15.7 15.1 14.4 13.8 13.2 12.7 88 17.7 17.0 16.3 15.6 14.9 14.3 13.7 13.1 12.5 89 17.7 16.9 16.2 15.5 14.8 14.2 13.5 12.9 12.3 90 17.6 16.9 16.1 15.4 14.7 14.1 13.4 12.8 12.2 91 17.5 16.8 16.1 15.3 14.6 14.0 13.3 12.7 12.1 92 17.5 16.7 16.0 15.3 14.6 13.9 13.2 12.6 11.9 93 17.4 16.7 15.9 15.2 14.5 13.8 13.1 12.5 11.9 94 17.4 16.6 15.9 15.2 14.4 13.7 13.1 12.4 11.8 95 17.4 16.6 15.9 15.1 14.4 13.7 13.0 12.3 11.7 96 17.4 16.6 15.8 15.1 14.3 13.6 12.9 12.3 11.6 97 17.3 16.6 15.8 15.0 14.3 13.6 12.9 12.2 11.6 98 17.3 16.5 15.8 15.0 14.3 13.6 12.9 12.2 11.5 99 17.3 16.5 15.7 15.0 14.3 13.5 12.8 12.2 11.5 100 17.3 16.5 15.7 15.0 14.2 13.5 12.8 12.1 11.5 101 17.3 16.5 15.7 15.0 14.2 13.5 12.8 12.1 11.4 102 17.3 16.5 15.7 14.9 14.2 13.5 12.8 12.1 11.4 103 17.3 16.5 15.7 14.9 14.2 13.5 12.8 12.1 11.4 104 17.2 16.5 15.7 14.9 14.2 13.5 12.7 12.0 11.4 105 17.2 16.5 15.7 14.9 14.2 13.4 12.7 12.0 11.4 106 17.2 16.5 15.7 14.9 14.2 13.4 12.7 12.0 11.4 107 17.2 16.5 15.7 14.9 14.2 13.4 12.7 12.0 11.4 108 17.2 16.5 15.7 14.9 14.2 13.4 12.7 12.0 11.4 109 17.2 16.4 15.7 14.9 14.2 13.4 12.7 12.0 11.3 110 17.2 16.4 15.7 14.9 14.2 13.4 12.7 12.0 11.3 111 17.2 16.4 15.7 14.9 14.2 13.4 12.7 12.0 11.3 112 17.2 16.4 15.7 14.9 14.2 13.4 12.7 12.0 11.3 113 17.2 16.4 15.7 14.9 14.2 13.4 12.7 12.0 11.3 114 17.2 16.4 15.7 14.9 14.1 13.4 12.7 12.0 11.3 115 17.2 16.4 15.7 14.9 14.1 13.4 12.7 12.0 11.3 116 17.2 16.4 15.6 14.9 14.1 13.4 12.7 12.0 11.3 117 17.2 16.4 15.6 14.9 14.1 13.4 12.7 12.0 11.3 118 17.2 16.4 15.6 14.9 14.1 13.4 12.6 11.9 11.3 119 17.2 16.4 15.6 14.8 14.1 13.4 12.6 11.9 11.2
Table 3 to Paragraph (d) Ages 72 73 74 75 76 77 78 79 80 120+ 17.2 16.4 15.6 14.8 14.1 13.3 12.6 11.9 11.2
Ages 81 82 83 84 85 86 87 88 89 0 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 1 83.8 83.8 83.7 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 79.8 79.8 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 77.9 77.9 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 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 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 71.0 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 15 70.0 70.0 70.0 70.0 70.0 70.0 70.0 69.9 69.9 16 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 17 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 18 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 19 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 20 65.1 65.1 65.1 65.1 65.1 65.1 65.0 65.0 65.0 21 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 22 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 23 62.1 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 59.2 59.2 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 56.3 56.3 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 55.4 31 54.4 54.4 54.4 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 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 34 51.6 51.6 51.6 51.5 51.5 51.5 51.5 51.5 51.5 35 50.6 50.6 50.6 50.6 50.6 50.6 50.6 50.6 50.6 36 49.7 49.7 49.6 49.6 49.6 49.6 49.6 49.6 49.6 37 48.7 48.7 48.7 48.7 48.7 48.7 48.7 48.7 48.7 38 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 39 46.8 46.8 46.8 46.8 46.8 46.7 46.7 46.7 46.7 40 45.8 45.8 45.8 45.8 45.8 45.8 45.8 45.8 45.8 41 44.9 44.9 44.9 44.9 44.8 44.8 44.8 44.8 44.8 42 43.9 43.9 43.9 43.9 43.9 43.9 43.9 43.9 43.9 43 43.0 43.0 43.0 42.9 42.9 42.9 42.9 42.9 42.9 44 42.0 42.0 42.0 42.0 42.0 42.0 42.0 42.0 41.9 45 41.1 41.1 41.1 41.0 41.0 41.0 41.0 41.0 41.0 46 40.1 40.1 40.1 40.1 40.1 40.1 40.1 40.0 40.0 47 39.2 39.2 39.2 39.2 39.1 39.1 39.1 39.1 39.1 48 38.3 38.3 38.2 38.2 38.2 38.2 38.2 38.2 38.1 49 37.3 37.3 37.3 37.3 37.3 37.2 37.2 37.2 37.2 50 36.4 36.4 36.4 36.3 36.3 36.3 36.3 36.3 36.3 51 35.5 35.5 35.4 35.4 35.4 35.4 35.4 35.3 35.3 52 34.6 34.6 34.5 34.5 34.5 34.5 34.4 34.4 34.4 53 33.7 33.7 33.6 33.6 33.6 33.5 33.5 33.5 33.5 54 32.8 32.8 32.7 32.7 32.7 32.6 32.6 32.6 32.6 55 31.9 31.9 31.8 31.8 31.8 31.7 31.7 31.7 31.7 56 31.1 31.0 31.0 30.9 30.9 30.9 30.8 30.8 30.8 57 30.2 30.1 30.1 30.0 30.0 30.0 29.9 29.9 29.9 58 29.3 29.3 29.2 29.2 29.1 29.1 29.1 29.0 29.0 59 28.5 28.4 28.4 28.3 28.3 28.2 28.2 28.2 28.2 60 27.7 27.6 27.5 27.5 27.4 27.4 27.4 27.3 27.3 61 26.9 26.8 26.7 26.7 26.6 26.6 26.5 26.5 26.4 62 26.0 26.0 25.9 25.8 25.8 25.7 25.7 25.6 25.6 63 25.2 25.2 25.1 25.0 25.0 24.9 24.9 24.8 24.8 64 24.5 24.4 24.3 24.2 24.1 24.1 24.0 24.0 24.0 65 23.7 23.6 23.5 23.4 23.3 23.3 23.2 23.2 23.1 66 22.9 22.8 22.7 22.6 22.6 22.5 22.4 22.4 22.3 67 22.2 22.1 22.0 21.9 21.8 21.7 21.6 21.6 21.5
Table 3 to Paragraph (d) Ages 81 82 83 84 85 86 87 88 89 68 21.5 21.3 21.2 21.1 21.0 20.9 20.9 20.8 20.7 69 20.7 20.6 20.5 20.4 20.3 20.2 20.1 20.0 20.0 70 20.0 19.9 19.7 19.6 19.5 19.4 19.3 19.2 19.2 71 19.4 19.2 19.0 18.9 18.8 18.7 18.6 18.5 18.4 72 18.7 18.5 18.3 18.2 18.1 17.9 17.8 17.7 17.7 73 18.1 17.9 17.7 17.5 17.4 17.2 17.1 17.0 16.9 74 17.4 17.2 17.0 16.8 16.7 16.5 16.4 16.3 16.2 75 16.9 16.6 16.4 16.2 16.0 15.9 15.7 15.6 15.5 76 16.3 16.0 15.8 15.6 15.4 15.2 15.1 14.9 14.8 77 15.8 15.5 15.2 15.0 14.8 14.6 14.4 14.3 14.2 78 15.3 15.0 14.7 14.4 14.2 14.0 13.8 13.7 13.5 79 14.8 14.5 14.2 13.9 13.6 13.4 13.2 13.1 12.9 80 14.4 14.0 13.7 13.4 13.1 12.9 12.7 12.5 12.3 81 14.0 13.6 13.2 12.9 12.6 12.4 12.2 12.0 11.8 82 13.6 13.2 12.8 12.5 12.2 11.9 11.7 11.5 11.3 83 13.2 12.8 12.4 12.1 11.8 11.5 11.2 11.0 10.8 84 12.9 12.5 12.1 11.7 11.4 11.1 10.8 10.5 10.3 85 12.6 12.2 11.8 11.4 11.0 10.7 10.4 10.1 9.9 86 12.4 11.9 11.5 11.1 10.7 10.4 10.0 9.8 9.5 87 12.2 11.7 11.2 10.8 10.4 10.0 9.7 9.4 9.1 88 12.0 11.5 11.0 10.5 10.1 9.8 9.4 9.1 8.8 89 11.8 11.3 10.8 10.3 9.9 9.5 9.1 8.8 8.5 90 11.6 11.1 10.6 10.1 9.7 9.3 8.9 8.6 8.3 91 11.5 10.9 10.4 9.9 9.5 9.1 8.7 8.3 8.0 92 11.4 10.8 10.3 9.8 9.3 8.9 8.5 8.1 7.8 93 11.3 10.7 10.1 9.6 9.2 8.7 8.3 7.9 7.6 94 11.2 10.6 10.0 9.5 9.0 8.6 8.2 7.8 7.4 95 11.1 10.5 9.9 9.4 8.9 8.5 8.0 7.6 7.3 96 11.0 10.4 9.9 9.3 8.8 8.4 7.9 7.5 7.1 97 11.0 10.4 9.8 9.2 8.7 8.3 7.8 7.4 7.0 98 10.9 10.3 9.7 9.2 8.7 8.2 7.7 7.3 6.9 99 10.9 10.2 9.7 9.1 8.6 8.1 7.6 7.2 6.8 100 10.8 10.2 9.6 9.1 8.5 8.0 7.6 7.2 6.8 101 10.8 10.2 9.6 9.0 8.5 8.0 7.5 7.1 6.7 102 10.8 10.1 9.6 9.0 8.5 8.0 7.5 7.0 6.6 103 10.7 10.1 9.5 9.0 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 7.0 6.6 105 10.7 10.1 9.5 8.9 8.4 7.9 7.4 6.9 6.5 106 10.7 10.1 9.5 8.9 8.4 7.9 7.4 6.9 6.5 107 10.7 10.1 9.5 8.9 8.4 7.9 7.4 6.9 6.5 108 10.7 10.1 9.5 8.9 8.4 7.8 7.4 6.9 6.5 109 10.7 10.1 9.5 8.9 8.4 7.8 7.4 6.9 6.5 110 10.7 10.1 9.5 8.9 8.3 7.8 7.4 6.9 6.5 111 10.7 10.1 9.5 8.9 8.3 7.8 7.3 6.9 6.5 112 10.7 10.1 9.5 8.9 8.3 7.8 7.3 6.9 6.5 113 10.7 10.0 9.4 8.9 8.3 7.8 7.3 6.9 6.4 114 10.7 10.0 9.4 8.9 8.3 7.8 7.3 6.9 6.4 115 10.7 10.0 9.4 8.8 8.3 7.8 7.3 6.8 6.4 116 10.6 10.0 9.4 8.8 8.3 7.7 7.3 6.8 6.4 117 10.6 10.0 9.4 8.8 8.2 7.7 7.2 6.8 6.3 118 10.6 10.0 9.3 8.8 8.2 7.7 7.2 6.7 6.3 119 10.6 9.9 9.3 8.7 8.2 7.6 7.1 6.6 6.2 120+ 10.5 9.9 9.3 8.7 8.1 7.6 7.1 6.6 6.1
Ages 90 91 92 93 94 95 96 97 98 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 82.8 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 79.8 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 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 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 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 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 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9
Table 3 to Paragraph (d) Ages 90 91 92 93 94 95 96 97 98 16 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 17 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 18 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 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 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 22 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 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 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 26 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 27 58.2 58.2 58.2 58.2 58.2 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 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 30 55.4 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 54.4 54.4 54.4 54.4 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 52.5 52.5 52.5 52.5 52.5 52.5 34 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 35 50.6 50.6 50.6 50.6 50.6 50.6 50.6 50.6 50.6 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 47.7 47.7 47.7 47.7 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 45.8 45.8 45.8 45.8 45.8 45.8 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 42.9 42.9 44 41.9 41.9 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 41.0 41.0 41.0 46 40.0 40.0 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 39.1 39.1 39.1 48 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 49 37.2 37.2 37.2 37.2 37.2 37.2 37.2 37.2 37.2 50 36.3 36.2 36.2 36.2 36.2 36.2 36.2 36.2 36.2 51 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 52 34.4 34.4 34.4 34.4 34.4 34.4 34.3 34.3 34.3 53 33.5 33.5 33.5 33.4 33.4 33.4 33.4 33.4 33.4 54 32.6 32.5 32.5 32.5 32.5 32.5 32.5 32.5 32.5 55 31.7 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 56 30.8 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 57 29.9 29.9 29.8 29.8 29.8 29.8 29.8 29.8 29.8 58 29.0 29.0 29.0 29.0 28.9 28.9 28.9 28.9 28.9 59 28.1 28.1 28.1 28.1 28.1 28.1 28.0 28.0 28.0 60 27.3 27.3 27.2 27.2 27.2 27.2 27.2 27.2 27.2 61 26.4 26.4 26.4 26.4 26.3 26.3 26.3 26.3 26.3 62 25.6 25.6 25.5 25.5 25.5 25.5 25.5 25.5 25.5 63 24.7 24.7 24.7 24.7 24.7 24.6 24.6 24.6 24.6 64 23.9 23.9 23.9 23.8 23.8 23.8 23.8 23.8 23.8 65 23.1 23.1 23.0 23.0 23.0 23.0 23.0 23.0 22.9 66 22.3 22.3 22.2 22.2 22.2 22.2 22.2 22.1 22.1 67 21.5 21.5 21.4 21.4 21.4 21.4 21.3 21.3 21.3 68 20.7 20.7 20.6 20.6 20.6 20.6 20.5 20.5 20.5 69 19.9 19.9 19.8 19.8 19.8 19.7 19.7 19.7 19.7 70 19.1 19.1 19.0 19.0 19.0 18.9 18.9 18.9 18.9 71 18.4 18.3 18.3 18.2 18.2 18.2 18.1 18.1 18.1 72 17.6 17.5 17.5 17.4 17.4 17.4 17.4 17.3 17.3 73 16.9 16.8 16.7 16.7 16.6 16.6 16.6 16.6 16.5 74 16.1 16.1 16.0 15.9 15.9 15.9 15.8 15.8 15.8 75 15.4 15.3 15.3 15.2 15.2 15.1 15.1 15.0 15.0 76 14.7 14.6 14.6 14.5 14.4 14.4 14.3 14.3 14.3 77 14.1 14.0 13.9 13.8 13.7 13.7 13.6 13.6 13.6 78 13.4 13.3 13.2 13.1 13.1 13.0 12.9 12.9 12.9 79 12.8 12.7 12.6 12.5 12.4 12.3 12.3 12.2 12.2 80 12.2 12.1 11.9 11.9 11.8 11.7 11.6 11.6 11.5 81 11.6 11.5 11.4 11.3 11.2 11.1 11.0 11.0 10.9 82 11.1 10.9 10.8 10.7 10.6 10.5 10.4 10.4 10.3 83 10.6 10.4 10.3 10.1 10.0 9.9 9.9 9.8 9.7 84 10.1 9.9 9.8 9.6 9.5 9.4 9.3 9.2 9.2 85 9.7 9.5 9.3 9.2 9.0 8.9 8.8 8.7 8.7 86 9.3 9.1 8.9 8.7 8.6 8.5 8.4 8.3 8.2 87 8.9 8.7 8.5 8.3 8.2 8.0 7.9 7.8 7.7 88 8.6 8.3 8.1 7.9 7.8 7.6 7.5 7.4 7.3 89 8.3 8.0 7.8 7.6 7.4 7.3 7.1 7.0 6.9 90 8.0 7.7 7.5 7.3 7.1 6.9 6.8 6.7 6.6 91 7.7 7.5 7.2 7.0 6.8 6.6 6.5 6.4 6.2 92 7.5 7.2 7.0 6.7 6.5 6.4 6.2 6.1 5.9 93 7.3 7.0 6.7 6.5 6.3 6.1 5.9 5.8 5.7 94 7.1 6.8 6.5 6.3 6.1 5.9 5.7 5.5 5.4 95 6.9 6.6 6.4 6.1 5.9 5.7 5.5 5.3 5.2 96 6.8 6.5 6.2 5.9 5.7 5.5 5.3 5.1 5.0 97 6.7 6.4 6.1 5.8 5.5 5.3 5.1 4.9 4.8 98 6.6 6.2 5.9 5.7 5.4 5.2 5.0 4.8 4.6 99 6.5 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 5.2 4.9 4.7 4.5 4.3 101 6.3 6.0 5.6 5.3 5.1 4.8 4.6 4.4 4.2 102 6.3 5.9 5.6 5.3 5.0 4.7 4.5 4.3 4.1 103 6.2 5.9 5.5 5.2 4.9 4.7 4.5 4.2 4.1 104 6.2 5.8 5.5 5.2 4.9 4.6 4.4 4.2 4.0 105 6.1 5.8 5.4 5.1 4.9 4.6 4.4 4.1 4.0 106 6.1 5.8 5.4 5.1 4.8 4.6 4.3 4.1 3.9 107 6.1 5.8 5.4 5.1 4.8 4.6 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 5.1 4.8 4.5 4.3 4.1 3.9 112 6.1 5.7 5.4 5.1 4.8 4.5 4.3 4.0 3.8 113 6.1 5.7 5.3 5.0 4.7 4.5 4.2 4.0 3.8 114 6.0 5.7 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 4.0 3.8 116 6.0 5.6 5.2 4.9 4.6 4.4 4.1 3.9 3.7 117 5.9 5.5 5.2 4.9 4.6 4.3 4.0 3.8 3.6 118 5.8 5.5 5.1 4.8 4.5 4.2 3.9 3.7 3.5 119 5.8 5.4 5.0 4.7 4.4 4.1 3.8 3.6 3.3 120+ 5.7 5.3 4.9 4.6 4.3 4.0 3.7 3.4 3.2
Ages 99 100 101 102 103 104 105 106 107 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 82.8 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 79.8 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 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 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 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 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 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 16 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 17 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 18 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 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 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 22 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 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 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 26 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 27 58.2 58.2 58.2 58.2 58.2 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 56.3 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 54.4 54.4 54.4 54.4 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 52.5 52.5 52.5 52.5 52.5 52.5 34 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 35 50.6 50.6 50.6 50.6 50.5 50.5 50.5 50.5 50.5
Table 3 to Paragraph (d) Ages 99 100 101 102 103 104 105 106 107 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 47.7 47.7 47.7 47.7 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 45.8 45.8 45.8 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 43.8 43.8 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 42.9 42.9 44 41.9 41.9 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 41.0 41.0 41.0 46 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 47 39.1 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 38.1 38.1 38.1 38.1 49 37.2 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 36.2 51 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 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 32.5 32.5 32.5 55 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 56 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 57 29.8 29.8 29.8 29.8 29.8 29.8 29.8 29.8 29.8 58 28.9 28.9 28.9 28.9 28.9 28.9 28.9 28.9 28.9 59 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 60 27.2 27.1 27.1 27.1 27.1 27.1 27.1 27.1 27.1 61 26.3 26.3 26.3 26.3 26.3 26.3 26.3 26.3 26.3 62 25.4 25.4 25.4 25.4 25.4 25.4 25.4 25.4 25.4 63 24.6 24.6 24.6 24.6 24.6 24.6 24.6 24.6 24.6 64 23.8 23.8 23.8 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 22.9 66 22.1 22.1 22.1 22.1 22.1 22.1 22.1 22.1 22.1 67 21.3 21.3 21.3 21.3 21.3 21.3 21.3 21.3 21.3 68 20.5 20.5 20.5 20.5 20.5 20.5 20.5 20.5 20.5 69 19.7 19.7 19.7 19.7 19.6 19.6 19.6 19.6 19.6 70 18.9 18.9 18.9 18.8 18.8 18.8 18.8 18.8 18.8 71 18.1 18.1 18.1 18.0 18.0 18.0 18.0 18.0 18.0 72 17.3 17.3 17.3 17.3 17.3 17.2 17.2 17.2 17.2 73 16.5 16.5 16.5 16.5 16.5 16.5 16.5 16.5 16.5 74 15.7 15.7 15.7 15.7 15.7 15.7 15.7 15.7 15.7 75 15.0 15.0 15.0 14.9 14.9 14.9 14.9 14.9 14.9 76 14.3 14.2 14.2 14.2 14.2 14.2 14.2 14.2 14.2 77 13.5 13.5 13.5 13.5 13.5 13.5 13.4 13.4 13.4 78 12.8 12.8 12.8 12.8 12.8 12.7 12.7 12.7 12.7 79 12.2 12.1 12.1 12.1 12.1 12.0 12.0 12.0 12.0 80 11.5 11.5 11.4 11.4 11.4 11.4 11.4 11.4 11.4 81 10.9 10.8 10.8 10.8 10.7 10.7 10.7 10.7 10.7 82 10.2 10.2 10.2 10.1 10.1 10.1 10.1 10.1 10.1 83 9.7 9.6 9.6 9.6 9.5 9.5 9.5 9.5 9.5 84 9.1 9.1 9.0 9.0 9.0 8.9 8.9 8.9 8.9 85 8.6 8.5 8.5 8.5 8.4 8.4 8.4 8.4 8.4 86 8.1 8.0 8.0 8.0 7.9 7.9 7.9 7.9 7.9 87 7.6 7.6 7.5 7.5 7.4 7.4 7.4 7.4 7.4 88 7.2 7.2 7.1 7.0 7.0 7.0 6.9 6.9 6.9 89 6.8 6.8 6.7 6.6 6.6 6.6 6.5 6.5 6.5 90 6.5 6.4 6.3 6.3 6.2 6.2 6.1 6.1 6.1 91 6.1 6.0 6.0 5.9 5.9 5.8 5.8 5.8 5.8 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 5.2 5.1 5.1 5.1 94 5.3 5.2 5.1 5.0 4.9 4.9 4.9 4.8 4.8 95 5.0 4.9 4.8 4.7 4.7 4.6 4.6 4.6 4.6 96 4.8 4.7 4.6 4.5 4.5 4.4 4.4 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 4.1 4.0 4.0 3.9 3.9 99 4.3 4.2 4.1 4.0 3.9 3.8 3.8 3.8 3.7 100 4.2 4.1 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 3.3 3.2 3.2 3.2 105 3.8 3.6 3.5 3.4 3.3 3.2 3.1 3.1 3.1 106 3.8 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 3.2 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 3.6 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 3.1 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 3.3 3.2 3.1 3.0 3.0 3.0 113 3.6 3.5 3.4 3.2 3.1 3.1 3.0 3.0 2.9 114 3.6 3.5 3.3 3.2 3.1 3.0 3.0 2.9 2.9 115 3.6 3.4 3.3 3.2 3.1 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 3.3 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 2.4 2.3 2.3 120+ 3.0 2.8 2.6 2.5 2.3 2.2 2.1 2.1 2.1
Table 3 to Paragraph (d) Ages 108 109 110 111 112 113 114 115 116 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 82.8 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 79.8 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 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 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 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 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 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 16 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 17 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 18 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 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 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 22 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 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 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 26 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 27 58.2 58.2 58.2 58.2 58.2 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 56.3 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 54.4 54.4 54.4 54.4 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 52.5 52.5 52.5 52.5 52.5 52.5 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 49.6 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 47.7 47.7 47.7 47.7 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 44.8 44.8 44.8 44.8 44.8 44.8 44.8 44.8 42 43.8 43.8 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 42.9 42.9 44 41.9 41.9 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 41.0 41.0 41.0 46 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 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 38.1 38.1 38.1 38.1 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 36.2 51 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 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 32.5 32.5 32.5 55 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 56 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 57 29.8 29.8 29.8 29.8 29.8 29.8 29.8 29.8 29.8 58 28.9 28.9 28.9 28.9 28.9 28.9 28.9 28.9 28.9 59 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 60 27.1 27.1 27.1 27.1 27.1 27.1 27.1 27.1 27.1 61 26.3 26.3 26.3 26.3 26.3 26.3 26.3 26.3 26.3 62 25.4 25.4 25.4 25.4 25.4 25.4 25.4 25.4 25.4 63 24.6 24.6 24.6 24.6 24.6 24.6 24.6 24.6 24.6 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 22.9 66 22.1 22.1 22.1 22.1 22.1 22.1 22.1 22.1 22.1 67 21.3 21.3 21.3 21.3 21.3 21.3 21.3 21.3 21.3 68 20.5 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 15.7 15.7 15.7 15.7 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 14.2 14.2 14.1 14.1 14.1 77 13.4 13.4 13.4 13.4 13.4 13.4 13.4 13.4 13.4 78 12.7 12.7 12.7 12.7 12.7 12.7 12.7 12.7 12.7 79 12.0 12.0 12.0 12.0 12.0 12.0 12.0 12.0 12.0 80 11.4 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 81 10.7 10.7 10.7 10.7 10.7 10.7 10.7 10.7 10.6 82 10.1 10.1 10.1 10.1 10.1 10.0 10.0 10.0 10.0 83 9.5 9.5 9.5 9.5 9.5 9.4 9.4 9.4 9.4 84 8.9 8.9 8.9 8.9 8.9 8.9 8.9 8.8 8.8 85 8.4 8.4 8.3 8.3 8.3 8.3 8.3 8.3 8.3 86 7.8 7.8 7.8 7.8 7.8 7.8 7.8 7.8 7.7 87 7.4 7.4 7.4 7.3 7.3 7.3 7.3 7.3 7.3 88 6.9 6.9 6.9 6.9 6.9 6.9 6.9 6.8 6.8 89 6.5 6.5 6.5 6.5 6.5 6.4 6.4 6.4 6.4 90 6.1 6.1 6.1 6.1 6.1 6.1 6.0 6.0 6.0 91 5.7 5.7 5.7 5.7 5.7 5.7 5.7 5.6 5.6 92 5.4 5.4 5.4 5.4 5.4 5.3 5.3 5.3 5.2 93 5.1 5.1 5.1 5.1 5.1 5.0 5.0 5.0 4.9 94 4.8 4.8 4.8 4.8 4.8 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 4.4 96 4.3 4.3 4.3 4.3 4.3 4.2 4.2 4.2 4.1 97 4.1 4.1 4.1 4.1 4.0 4.0 4.0 4.0 3.9 98 3.9 3.9 3.9 3.9 3.8 3.8 3.8 3.8 3.7 99 3.7 3.7 3.7 3.7 3.7 3.6 3.6 3.6 3.5 100 3.6 3.6 3.5 3.5 3.5 3.5 3.5 3.4 3.3 101 3.4 3.4 3.4 3.4 3.4 3.4 3.3 3.3 3.2 102 3.3 3.3 3.3 3.3 3.3 3.2 3.2 3.2 3.1 103 3.2 3.2 3.2 3.2 3.2 3.1 3.1 3.1 3.0 104 3.1 3.1 3.1 3.1 3.1 3.1 3.0 3.0 2.9 105 3.1 3.1 3.1 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 3.0 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 3.0 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 2.8 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 2.8 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
Table 3 to Paragraph (d) Ages 117 118 119 120+ 0 84.6 84.6 84.6 84.6 1 83.7 83.7 83.7 83.7 2 82.8 82.8 82.8 82.8 3 81.8 81.8 81.8 81.8 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 77.9 77.9 77.9 77.9 8 76.9 76.9 76.9 76.9 9 75.9 75.9 75.9 75.9 10 74.9 74.9 74.9 74.9 11 73.9 73.9 73.9 73.9 12 72.9 72.9 72.9 72.9 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 69.0 69.0 69.0 69.0 17 68.0 68.0 68.0 68.0 18 67.0 67.0 67.0 67.0 19 66.0 66.0 66.0 66.0 20 65.0 65.0 65.0 65.0 21 64.1 64.1 64.1 64.1 22 63.1 63.1 63.1 63.1 23 62.1 62.1 62.1 62.1 24 61.1 61.1 61.1 61.1 25 60.2 60.2 60.2 60.2 26 59.2 59.2 59.2 59.2 27 58.2 58.2 58.2 58.2 28 57.3 57.3 57.3 57.3 29 56.3 56.3 56.3 56.3 30 55.3 55.3 55.3 55.3 31 54.4 54.4 54.4 54.4 32 53.4 53.4 53.4 53.4 33 52.5 52.5 52.5 52.5 34 51.5 51.5 51.5 51.5 35 50.5 50.5 50.5 50.5 36 49.6 49.6 49.6 49.6 37 48.6 48.6 48.6 48.6 38 47.7 47.7 47.7 47.7 39 46.7 46.7 46.7 46.7 40 45.7 45.7 45.7 45.7 41 44.8 44.8 44.8 44.8 42 43.8 43.8 43.8 43.8 43 42.9 42.9 42.9 42.9 44 41.9 41.9 41.9 41.9 45 41.0 41.0 41.0 41.0 46 40.0 40.0 40.0 40.0 47 39.0 39.0 39.0 39.0 48 38.1 38.1 38.1 38.1 49 37.1 37.1 37.1 37.1 50 36.2 36.2 36.2 36.2 51 35.3 35.3 35.3 35.3 52 34.3 34.3 34.3 34.3 53 33.4 33.4 33.4 33.4 54 32.5 32.5 32.5 32.5 55 31.6 31.6 31.6 31.6 56 30.7 30.7 30.7 30.6 57 29.8 29.8 29.8 29.8 58 28.9 28.9 28.9 28.9 59 28.0 28.0 28.0 28.0 60 27.1 27.1 27.1 27.1 61 26.3 26.3 26.2 26.2 62 25.4 25.4 25.4 25.4 63 24.6 24.5 24.5 24.5 64 23.7 23.7 23.7 23.7 65 22.9 22.9 22.9 22.9 66 22.1 22.1 22.1 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 19.6 19.6 70 18.8 18.8 18.8 18.8 71 18.0 18.0 18.0 18.0 72 17.2 17.2 17.2 17.2 73 16.4 16.4 16.4 16.4 74 15.6 15.6 15.6 15.6 75 14.9 14.9 14.8 14.8 76 14.1 14.1 14.1 14.1 77 13.4 13.4 13.4 13.3 78 12.7 12.6 12.6 12.6 79 12.0 11.9 11.9 11.9 80 11.3 11.3 11.2 11.2 81 10.6 10.6 10.6 10.5 82 10.0 10.0 9.9 9.9 83 9.4 9.3 9.3 9.3 84 8.8 8.8 8.7 8.7 85 8.2 8.2 8.2 8.1 86 7.7 7.7 7.6 7.6 87 7.2 7.2 7.1 7.1 88 6.8 6.7 6.6 6.6 89 6.3 6.3 6.2 6.1 90 5.9 5.8 5.8 5.7 91 5.5 5.5 5.4 5.3 92 5.2 5.1 5.0 4.9 93 4.9 4.8 4.7 4.6 94 4.6 4.5 4.4 4.3 95 4.3 4.2 4.1 4.0 96 4.0 3.9 3.8 3.7 97 3.8 3.7 3.6 3.4 98 3.6 3.5 3.3 3.2 99 3.4 3.3 3.1 3.0 100 3.3 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 2.4 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) Age Probability of death 0 0.001762 1 0.000441 2 0.000292 3 0.000232 4 0.000177 5 0.000161 6 0.000153 7 0.000145 8 0.000132 9 0.000127 10 0.000128 11 0.000135 12 0.000146 13 0.000164 14 0.000192 15 0.000223 16 0.000253 17 0.000276 18 0.000293 19 0.000304 20 0.000313 21 0.000343 22 0.000377 23 0.000421 24 0.000466 25 0.000520 26 0.000581 27 0.000630 28 0.000677 29 0.000720 30 0.000763 31 0.000799 32 0.000824 33 0.000833 34 0.000830 35 0.000823 36 0.000819 37 0.000824 38 0.000836 39 0.000853 40 0.000879 41 0.000909 42 0.000945 43 0.000980 44 0.001019 45 0.001065 46 0.001132 47 0.001225 48 0.001345 49 0.001485 50 0.001656 51 0.001874 52 0.002121 53 0.002397 54 0.002701 55 0.003032 56 0.003390 57 0.003774 58 0.004181 59 0.004613 60 0.005071 61 0.005554 62 0.006071 63 0.006624 64 0.007225 65 0.007884 66 0.008238 67 0.008659 68 0.009163 69 0.009767 70 0.010491 71 0.011358 72 0.012385 73 0.013598 74 0.015014 75 0.016670 76 0.018587 77 0.020815 78 0.023391 79 0.026387 80 0.029850 81 0.033883 82 0.038544 83 0.043880 84 0.049956 85 0.056799 86 0.064436 87 0.072882 88 0.082137 89 0.092172 90 0.102919 91 0.114344 92 0.126605 93 0.139936 94 0.154844 95 0.171902 96 0.187210 97 0.204659 98 0.222921 99 0.241884 100 0.261476 101 0.281536 102 0.301847 103 0.322371 104 0.342940 105 0.361261 106 0.372886 107 0.381098 108 0.383358 109 0.385709 110 0.388092 111 0.390353 112 0.392822 113 0.395188 114 0.397567 115 0.400000 116 0.400000 117 0.400000 118 0.400000 119 0.400000 120 0.400000
(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, 2022. For life expectancy tables and the Uniform Lifetime Table applicable for earlier distribution calendar years, see
(2) Application to life expectancies that may not be recalculated--(i) Redetermination of initial life expectancy using current tables. If an employee died before January 1, 2022, and, under the rules of
(ii) Determination of applicable distribution period--(A) Distribution period based on new life expectancy. 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, 2022, is determined by using the Single Life Table in paragraph (b) of this section to determine the 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. However, see section 401(a)(9)(H)(ii) and (iii) for rules limiting the availability of a life expectancy distribution period.
(B) Example of redetermination. Assume that an employee died at age 80 in 2019 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 2020, 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
Deputy Commissioner for Services and Enforcement.
Approved: October 19, 2020.
Assistant Secretary of the
[FR Doc. 2020-24723 Filed 11-5-20; 4:15 pm]
BILLING CODE 4830-01-P
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