Life and Death Planning for Retirement Benefits

472

Life and Death Planning for Retirement Benefits

2.

Uniform Lifetime Table, Younger Ages For “SOSEPPs” using RMD Method”; see ¶ 9.2.05 (A). Taxpayer’s Age: Life Expectancy: Taxpayer’s Age:

Life Expectancy:

21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42

75.3 74.3 73.3 72.3 71.3 70.3 69.3 68.3 67.3 66.3 65.3 64.3 63.3 62.3 61.4 60.4 59.4 58.4 57.4 56.4 55.4 54.4

43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64

53.4 52.4 51.5 50.5 49.5 48.5 47.5 46.5 45.5 44.6 43.6 42.6 41.6 40.7 39.7 38.7 37.8 36.8 35.8 34.9 33.9 33.0