Life and Death Planning for Retirement Benefits
494
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
75.3
43
53.4
22
74.3
44
52.4
23
73.3
45
51.5
24
72.3
46
50.5
25
71.3
47
49.5
26
70.3
48
48.5
27
69.3
49
47.5
28
68.3
50
46.5
29
67.3
51
45.5
30
66.3
52
44.6
31
65.3
53
43.6
32
64.3
54
42.6
33
63.3
55
41.6
34
62.3
56
40.7
35
61.4
57
39.7
36
60.4
58
38.7
37
59.4
59
37.8
38
58.4
60
36.8
39
57.4
61
35.8
40
56.4
62
34.9
41
55.4
63
33.9
42
54.4
64
33.0
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