IRS Joint Life Expectancy Table

Name: IRS Joint Life and Last Survivor Expectancy Table (Table II) — Complete, Ages 20–120+
Creator: FinanceWonk
License: https://creativecommons.org/licenses/by/4.0/
Keywords: joint life expectancy table, IRS Table II, joint and last survivor table, RMD spouse 10 years younger, Publication 590-B

The complete IRS Joint Life and Last Survivor Expectancy Table (Table II) — every owner/spouse age pair 20–120+, with eligibility rules and an instant lookup

Last Updated: June 2026

Key Numbers

Who Qualifies

Spouse Sole Benef., >10 Yrs Younger

75 / 60 Factor

28.3

vs. Uniform @ 75

24.6

Re-Look-Up

Both Ages, Every Year

The Joint Life and Last Survivor Expectancy Table (Table II of IRS Publication 590-B, Appendix B) gives account owners a longer divisor — and a smaller RMD — but only when two conditions both hold for the entire distribution year:

Your spouse is the sole primary beneficiary of the account (no co-beneficiaries, and generally determined as of January 1), and
Your spouse is more than 10 years younger than you — an exact 10-year gap does not qualify.

Everyone else uses the Uniform Lifetime Table. Beneficiaries of inherited accounts use the Single Life Table — never this one. Unlike a beneficiary’s reduce-by-one method, owners re-enter Table II at both spouses’ new ages every year(your ages on your birthdays in the distribution year).

Look Up Your Factor

Owner’s age this yearSpouse’s age this yearPrior Dec 31 balance (optional)

Table II factor

28.3

RMD on that balance

$17,668

A younger spouse changes your whole RMD math.

Table II shrinks the forced withdrawal — which opens room for Roth conversions, QCDs, and bracket management an advisor can sequence for you. WiserAdvisor matches you with up to three vetted fiduciaries, free, in about 5 minutes.

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FinanceWonk earns a referral fee when readers request a match through this link — at no cost to you.

Table II vs. Uniform Lifetime — What It’s Worth

On a $1,000,000 balance, here is what qualifying for Table II saves versus the default Uniform Lifetime Table (exact published factors):

RMD comparison between the Joint Life Table and Uniform Lifetime Table for five owner and spouse age combinations on a one million dollar balance
Owner / Spouse	Table II factor	Uniform factor	RMD — Table II	RMD — Uniform	RMD reduction
73 / 60	28.6	26.5	$34,965	$37,736	~7%
75 / 60	28.3	24.6	$35,336	$40,650	~13%
80 / 65	23.8	20.2	$42,017	$49,505	~15%
85 / 70	19.5	16.0	$51,282	$62,500	~18%
90 / 75	15.4	12.2	$64,935	$81,967	~21%

A smaller RMD is a floor, not a ceiling — you can always withdraw more. The value of Table II is tax-deferral control: less forced ordinary income each year, more room for Roth conversions and bracket management.

Full Joint Life and Last Survivor Table (Ages 20–120+)

The full table — every owner age from 20 through 120+, each with every spouse age. Each owner age has its own anchored mini-table (link directly with #owner-age-75, etc.).

Jump to owner age

Source: 26 CFR § 1.401(a)(9)-9(d), Table 3 to Paragraph (d). An em dash (—) marks combinations where both spouses are 108 or older, pending verification against Publication 590-B.

Owner age 20

Joint life and last survivor expectancy factors for an owner age 20 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	72.0	46	65.9	72	65.1	98	65.0
21	71.5	47	65.9	73	65.1	99	65.0
22	71.0	48	65.8	74	65.1	100	65.0
23	70.6	49	65.7	75	65.1	101	65.0
24	70.2	50	65.7	76	65.1	102	65.0
25	69.8	51	65.6	77	65.1	103	65.0
26	69.5	52	65.6	78	65.1	104	65.0
27	69.1	53	65.5	79	65.1	105	65.0
28	68.8	54	65.5	80	65.1	106	65.0
29	68.5	55	65.5	81	65.1	107	65.0
30	68.3	56	65.4	82	65.1	108	65.0
31	68.0	57	65.4	83	65.1	109	65.0
32	67.8	58	65.4	84	65.1	110	65.0
33	67.6	59	65.4	85	65.1	111	65.0
34	67.4	60	65.3	86	65.1	112	65.0
35	67.2	61	65.3	87	65.0	113	65.0
36	67.1	62	65.3	88	65.0	114	65.0
37	66.9	63	65.3	89	65.0	115	65.0
38	66.8	64	65.2	90	65.0	116	65.0
39	66.6	65	65.2	91	65.0	117	65.0
40	66.5	66	65.2	92	65.0	118	65.0
41	66.4	67	65.2	93	65.0	119	65.0
42	66.3	68	65.2	94	65.0	120+	65.0
43	66.2	69	65.2	95	65.0
44	66.1	70	65.2	96	65.0
45	66.0	71	65.1	97	65.0

Owner age 21

Joint life and last survivor expectancy factors for an owner age 21 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	71.5	46	65.0	72	64.2	98	64.1
21	71.0	47	65.0	73	64.2	99	64.1
22	70.5	48	64.9	74	64.1	100	64.1
23	70.0	49	64.8	75	64.1	101	64.1
24	69.6	50	64.8	76	64.1	102	64.1
25	69.2	51	64.7	77	64.1	103	64.1
26	68.8	52	64.7	78	64.1	104	64.1
27	68.5	53	64.6	79	64.1	105	64.1
28	68.1	54	64.6	80	64.1	106	64.1
29	67.8	55	64.5	81	64.1	107	64.1
30	67.5	56	64.5	82	64.1	108	64.1
31	67.3	57	64.5	83	64.1	109	64.1
32	67.0	58	64.4	84	64.1	110	64.1
33	66.8	59	64.4	85	64.1	111	64.1
34	66.6	60	64.4	86	64.1	112	64.1
35	66.4	61	64.3	87	64.1	113	64.1
36	66.2	62	64.3	88	64.1	114	64.1
37	66.1	63	64.3	89	64.1	115	64.1
38	65.9	64	64.3	90	64.1	116	64.1
39	65.8	65	64.3	91	64.1	117	64.1
40	65.6	66	64.2	92	64.1	118	64.1
41	65.5	67	64.2	93	64.1	119	64.1
42	65.4	68	64.2	94	64.1	120+	64.1
43	65.3	69	64.2	95	64.1
44	65.2	70	64.2	96	64.1
45	65.1	71	64.2	97	64.1

Owner age 22

Joint life and last survivor expectancy factors for an owner age 22 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	71.0	46	64.1	72	63.2	98	63.1
21	70.5	47	64.0	73	63.2	99	63.1
22	70.0	48	64.0	74	63.2	100	63.1
23	69.5	49	63.9	75	63.2	101	63.1
24	69.0	50	63.8	76	63.2	102	63.1
25	68.6	51	63.8	77	63.1	103	63.1
26	68.2	52	63.7	78	63.1	104	63.1
27	67.8	53	63.7	79	63.1	105	63.1
28	67.5	54	63.6	80	63.1	106	63.1
29	67.1	55	63.6	81	63.1	107	63.1
30	66.8	56	63.5	82	63.1	108	63.1
31	66.6	57	63.5	83	63.1	109	63.1
32	66.3	58	63.5	84	63.1	110	63.1
33	66.0	59	63.4	85	63.1	111	63.1
34	65.8	60	63.4	86	63.1	112	63.1
35	65.6	61	63.4	87	63.1	113	63.1
36	65.4	62	63.4	88	63.1	114	63.1
37	65.2	63	63.3	89	63.1	115	63.1
38	65.1	64	63.3	90	63.1	116	63.1
39	64.9	65	63.3	91	63.1	117	63.1
40	64.8	66	63.3	92	63.1	118	63.1
41	64.6	67	63.3	93	63.1	119	63.1
42	64.5	68	63.2	94	63.1	120+	63.1
43	64.4	69	63.2	95	63.1
44	64.3	70	63.2	96	63.1
45	64.2	71	63.2	97	63.1

Owner age 23

Joint life and last survivor expectancy factors for an owner age 23 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	70.6	46	63.2	72	62.2	98	62.1
21	70.0	47	63.1	73	62.2	99	62.1
22	69.5	48	63.0	74	62.2	100	62.1
23	69.0	49	63.0	75	62.2	101	62.1
24	68.5	50	62.9	76	62.2	102	62.1
25	68.0	51	62.8	77	62.2	103	62.1
26	67.6	52	62.8	78	62.2	104	62.1
27	67.2	53	62.7	79	62.2	105	62.1
28	66.8	54	62.7	80	62.1	106	62.1
29	66.5	55	62.6	81	62.1	107	62.1
30	66.2	56	62.6	82	62.1	108	62.1
31	65.8	57	62.5	83	62.1	109	62.1
32	65.6	58	62.5	84	62.1	110	62.1
33	65.3	59	62.5	85	62.1	111	62.1
34	65.1	60	62.4	86	62.1	112	62.1
35	64.8	61	62.4	87	62.1	113	62.1
36	64.6	62	62.4	88	62.1	114	62.1
37	64.4	63	62.4	89	62.1	115	62.1
38	64.2	64	62.3	90	62.1	116	62.1
39	64.1	65	62.3	91	62.1	117	62.1
40	63.9	66	62.3	92	62.1	118	62.1
41	63.8	67	62.3	93	62.1	119	62.1
42	63.6	68	62.3	94	62.1	120+	62.1
43	63.5	69	62.3	95	62.1
44	63.4	70	62.2	96	62.1
45	63.3	71	62.2	97	62.1

Owner age 24

Joint life and last survivor expectancy factors for an owner age 24 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	70.2	46	62.3	72	61.3	98	61.1
21	69.6	47	62.2	73	61.2	99	61.1
22	69.0	48	62.1	74	61.2	100	61.1
23	68.5	49	62.1	75	61.2	101	61.1
24	68.0	50	62.0	76	61.2	102	61.1
25	67.5	51	61.9	77	61.2	103	61.1
26	67.1	52	61.9	78	61.2	104	61.1
27	66.6	53	61.8	79	61.2	105	61.1
28	66.2	54	61.7	80	61.2	106	61.1
29	65.8	55	61.7	81	61.2	107	61.1
30	65.5	56	61.6	82	61.2	108	61.1
31	65.2	57	61.6	83	61.2	109	61.1
32	64.9	58	61.6	84	61.2	110	61.1
33	64.6	59	61.5	85	61.2	111	61.1
34	64.3	60	61.5	86	61.1	112	61.1
35	64.1	61	61.5	87	61.1	113	61.1
36	63.8	62	61.4	88	61.1	114	61.1
37	63.6	63	61.4	89	61.1	115	61.1
38	63.4	64	61.4	90	61.1	116	61.1
39	63.3	65	61.4	91	61.1	117	61.1
40	63.1	66	61.3	92	61.1	118	61.1
41	62.9	67	61.3	93	61.1	119	61.1
42	62.8	68	61.3	94	61.1	120+	61.1
43	62.7	69	61.3	95	61.1
44	62.5	70	61.3	96	61.1
45	62.4	71	61.3	97	61.1

Owner age 25

Joint life and last survivor expectancy factors for an owner age 25 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	69.8	46	61.4	72	60.3	98	60.2
21	69.2	47	61.3	73	60.3	99	60.2
22	68.6	48	61.2	74	60.3	100	60.2
23	68.0	49	61.2	75	60.3	101	60.2
24	67.5	50	61.1	76	60.2	102	60.2
25	67.0	51	61.0	77	60.2	103	60.2
26	66.5	52	60.9	78	60.2	104	60.2
27	66.1	53	60.9	79	60.2	105	60.2
28	65.6	54	60.8	80	60.2	106	60.2
29	65.2	55	60.8	81	60.2	107	60.2
30	64.9	56	60.7	82	60.2	108	60.2
31	64.5	57	60.7	83	60.2	109	60.2
32	64.2	58	60.6	84	60.2	110	60.2
33	63.9	59	60.6	85	60.2	111	60.2
34	63.6	60	60.5	86	60.2	112	60.2
35	63.3	61	60.5	87	60.2	113	60.2
36	63.1	62	60.5	88	60.2	114	60.2
37	62.8	63	60.5	89	60.2	115	60.2
38	62.6	64	60.4	90	60.2	116	60.2
39	62.4	65	60.4	91	60.2	117	60.2
40	62.3	66	60.4	92	60.2	118	60.2
41	62.1	67	60.4	93	60.2	119	60.2
42	61.9	68	60.3	94	60.2	120+	60.2
43	61.8	69	60.3	95	60.2
44	61.7	70	60.3	96	60.2
45	61.5	71	60.3	97	60.2

Owner age 26

Joint life and last survivor expectancy factors for an owner age 26 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	69.5	46	60.6	72	59.3	98	59.2
21	68.8	47	60.5	73	59.3	99	59.2
22	68.2	48	60.3	74	59.3	100	59.2
23	67.6	49	60.3	75	59.3	101	59.2
24	67.1	50	60.2	76	59.3	102	59.2
25	66.5	51	60.1	77	59.3	103	59.2
26	66.0	52	60.0	78	59.3	104	59.2
27	65.5	53	59.9	79	59.3	105	59.2
28	65.1	54	59.9	80	59.2	106	59.2
29	64.6	55	59.8	81	59.2	107	59.2
30	64.2	56	59.8	82	59.2	108	59.2
31	63.9	57	59.7	83	59.2	109	59.2
32	63.5	58	59.7	84	59.2	110	59.2
33	63.2	59	59.6	85	59.2	111	59.2
34	62.9	60	59.6	86	59.2	112	59.2
35	62.6	61	59.6	87	59.2	113	59.2
36	62.3	62	59.5	88	59.2	114	59.2
37	62.1	63	59.5	89	59.2	115	59.2
38	61.9	64	59.5	90	59.2	116	59.2
39	61.6	65	59.5	91	59.2	117	59.2
40	61.5	66	59.4	92	59.2	118	59.2
41	61.3	67	59.4	93	59.2	119	59.2
42	61.1	68	59.4	94	59.2	120+	59.2
43	61.0	69	59.4	95	59.2
44	60.8	70	59.4	96	59.2
45	60.7	71	59.3	97	59.2

Owner age 27

Joint life and last survivor expectancy factors for an owner age 27 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	69.1	46	59.7	72	58.4	98	58.2
21	68.5	47	59.6	73	58.4	99	58.2
22	67.8	48	59.5	74	58.3	100	58.2
23	67.2	49	59.4	75	58.3	101	58.2
24	66.6	50	59.3	76	58.3	102	58.2
25	66.1	51	59.2	77	58.3	103	58.2
26	65.5	52	59.1	78	58.3	104	58.2
27	65.0	53	59.0	79	58.3	105	58.2
28	64.5	54	59.0	80	58.3	106	58.2
29	64.1	55	58.9	81	58.3	107	58.2
30	63.7	56	58.8	82	58.3	108	58.2
31	63.2	57	58.8	83	58.3	109	58.2
32	62.9	58	58.7	84	58.3	110	58.2
33	62.5	59	58.7	85	58.3	111	58.2
34	62.2	60	58.7	86	58.2	112	58.2
35	61.9	61	58.6	87	58.2	113	58.2
36	61.6	62	58.6	88	58.2	114	58.2
37	61.3	63	58.6	89	58.2	115	58.2
38	61.1	64	58.5	90	58.2	116	58.2
39	60.9	65	58.5	91	58.2	117	58.2
40	60.7	66	58.5	92	58.2	118	58.2
41	60.5	67	58.5	93	58.2	119	58.2
42	60.3	68	58.4	94	58.2	120+	58.2
43	60.1	69	58.4	95	58.2
44	60.0	70	58.4	96	58.2
45	59.8	71	58.4	97	58.2

Owner age 28

Joint life and last survivor expectancy factors for an owner age 28 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	68.8	46	58.8	72	57.4	98	57.3
21	68.1	47	58.7	73	57.4	99	57.3
22	67.5	48	58.6	74	57.4	100	57.3
23	66.8	49	58.5	75	57.4	101	57.3
24	66.2	50	58.4	76	57.4	102	57.3
25	65.6	51	58.3	77	57.3	103	57.3
26	65.1	52	58.2	78	57.3	104	57.3
27	64.5	53	58.1	79	57.3	105	57.3
28	64.0	54	58.0	80	57.3	106	57.3
29	63.5	55	58.0	81	57.3	107	57.3
30	63.1	56	57.9	82	57.3	108	57.3
31	62.7	57	57.9	83	57.3	109	57.3
32	62.3	58	57.8	84	57.3	110	57.3
33	61.9	59	57.8	85	57.3	111	57.3
34	61.5	60	57.7	86	57.3	112	57.3
35	61.2	61	57.7	87	57.3	113	57.3
36	60.9	62	57.6	88	57.3	114	57.3
37	60.6	63	57.6	89	57.3	115	57.3
38	60.3	64	57.6	90	57.3	116	57.3
39	60.1	65	57.5	91	57.3	117	57.3
40	59.9	66	57.5	92	57.3	118	57.3
41	59.7	67	57.5	93	57.3	119	57.3
42	59.5	68	57.5	94	57.3	120+	57.3
43	59.3	69	57.5	95	57.3
44	59.1	70	57.4	96	57.3
45	59.0	71	57.4	97	57.3

Owner age 29

Joint life and last survivor expectancy factors for an owner age 29 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	68.5	46	58.0	72	56.5	98	56.3
21	67.8	47	57.9	73	56.4	99	56.3
22	67.1	48	57.7	74	56.4	100	56.3
23	66.5	49	57.6	75	56.4	101	56.3
24	65.8	50	57.5	76	56.4	102	56.3
25	65.2	51	57.4	77	56.4	103	56.3
26	64.6	52	57.3	78	56.4	104	56.3
27	64.1	53	57.2	79	56.4	105	56.3
28	63.5	54	57.1	80	56.4	106	56.3
29	63.0	55	57.1	81	56.4	107	56.3
30	62.6	56	57.0	82	56.3	108	56.3
31	62.1	57	56.9	83	56.3	109	56.3
32	61.7	58	56.9	84	56.3	110	56.3
33	61.3	59	56.8	85	56.3	111	56.3
34	60.9	60	56.8	86	56.3	112	56.3
35	60.5	61	56.7	87	56.3	113	56.3
36	60.2	62	56.7	88	56.3	114	56.3
37	59.9	63	56.7	89	56.3	115	56.3
38	59.6	64	56.6	90	56.3	116	56.3
39	59.4	65	56.6	91	56.3	117	56.3
40	59.1	66	56.6	92	56.3	118	56.3
41	58.9	67	56.5	93	56.3	119	56.3
42	58.7	68	56.5	94	56.3	120+	56.3
43	58.5	69	56.5	95	56.3
44	58.3	70	56.5	96	56.3
45	58.1	71	56.5	97	56.3

Owner age 30

Joint life and last survivor expectancy factors for an owner age 30 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	68.3	46	57.2	72	55.5	98	55.3
21	67.5	47	57.0	73	55.5	99	55.3
22	66.8	48	56.9	74	55.5	100	55.3
23	66.2	49	56.7	75	55.5	101	55.3
24	65.5	50	56.6	76	55.4	102	55.3
25	64.9	51	56.5	77	55.4	103	55.3
26	64.2	52	56.4	78	55.4	104	55.3
27	63.7	53	56.3	79	55.4	105	55.3
28	63.1	54	56.2	80	55.4	106	55.3
29	62.6	55	56.2	81	55.4	107	55.3
30	62.0	56	56.1	82	55.4	108	55.3
31	61.6	57	56.0	83	55.4	109	55.3
32	61.1	58	56.0	84	55.4	110	55.3
33	60.7	59	55.9	85	55.4	111	55.3
34	60.3	60	55.9	86	55.4	112	55.3
35	59.9	61	55.8	87	55.4	113	55.3
36	59.5	62	55.8	88	55.4	114	55.3
37	59.2	63	55.7	89	55.4	115	55.3
38	58.9	64	55.7	90	55.4	116	55.3
39	58.6	65	55.7	91	55.3	117	55.3
40	58.4	66	55.6	92	55.3	118	55.3
41	58.1	67	55.6	93	55.3	119	55.3
42	57.9	68	55.6	94	55.3	120+	55.3
43	57.7	69	55.6	95	55.3
44	57.5	70	55.5	96	55.3
45	57.3	71	55.5	97	55.3

Owner age 31

Joint life and last survivor expectancy factors for an owner age 31 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	68.0	46	56.3	72	54.5	98	54.4
21	67.3	47	56.2	73	54.5	99	54.4
22	66.6	48	56.0	74	54.5	100	54.4
23	65.8	49	55.9	75	54.5	101	54.4
24	65.2	50	55.8	76	54.5	102	54.4
25	64.5	51	55.6	77	54.5	103	54.4
26	63.9	52	55.5	78	54.5	104	54.4
27	63.2	53	55.4	79	54.5	105	54.4
28	62.7	54	55.3	80	54.4	106	54.4
29	62.1	55	55.3	81	54.4	107	54.4
30	61.6	56	55.2	82	54.4	108	54.4
31	61.1	57	55.1	83	54.4	109	54.4
32	60.6	58	55.0	84	54.4	110	54.4
33	60.1	59	55.0	85	54.4	111	54.4
34	59.7	60	54.9	86	54.4	112	54.4
35	59.3	61	54.9	87	54.4	113	54.4
36	58.9	62	54.8	88	54.4	114	54.4
37	58.6	63	54.8	89	54.4	115	54.4
38	58.2	64	54.8	90	54.4	116	54.4
39	57.9	65	54.7	91	54.4	117	54.4
40	57.6	66	54.7	92	54.4	118	54.4
41	57.4	67	54.7	93	54.4	119	54.4
42	57.1	68	54.6	94	54.4	120+	54.4
43	56.9	69	54.6	95	54.4
44	56.7	70	54.6	96	54.4
45	56.5	71	54.6	97	54.4

Owner age 32

Joint life and last survivor expectancy factors for an owner age 32 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	67.8	46	55.5	72	53.6	98	53.4
21	67.0	47	55.4	73	53.6	99	53.4
22	66.3	48	55.2	74	53.6	100	53.4
23	65.6	49	55.0	75	53.5	101	53.4
24	64.9	50	54.9	76	53.5	102	53.4
25	64.2	51	54.8	77	53.5	103	53.4
26	63.5	52	54.7	78	53.5	104	53.4
27	62.9	53	54.6	79	53.5	105	53.4
28	62.3	54	54.5	80	53.5	106	53.4
29	61.7	55	54.4	81	53.5	107	53.4
30	61.1	56	54.3	82	53.5	108	53.4
31	60.6	57	54.2	83	53.5	109	53.4
32	60.1	58	54.1	84	53.5	110	53.4
33	59.6	59	54.1	85	53.5	111	53.4
34	59.1	60	54.0	86	53.5	112	53.4
35	58.7	61	54.0	87	53.4	113	53.4
36	58.3	62	53.9	88	53.4	114	53.4
37	57.9	63	53.9	89	53.4	115	53.4
38	57.6	64	53.8	90	53.4	116	53.4
39	57.2	65	53.8	91	53.4	117	53.4
40	56.9	66	53.7	92	53.4	118	53.4
41	56.7	67	53.7	93	53.4	119	53.4
42	56.4	68	53.7	94	53.4	120+	53.4
43	56.2	69	53.7	95	53.4
44	55.9	70	53.6	96	53.4
45	55.7	71	53.6	97	53.4

Owner age 33

Joint life and last survivor expectancy factors for an owner age 33 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	67.6	46	54.7	72	52.6	98	52.5
21	66.8	47	54.5	73	52.6	99	52.5
22	66.0	48	54.4	74	52.6	100	52.5
23	65.3	49	54.2	75	52.6	101	52.5
24	64.6	50	54.1	76	52.6	102	52.5
25	63.9	51	53.9	77	52.6	103	52.5
26	63.2	52	53.8	78	52.6	104	52.5
27	62.5	53	53.7	79	52.5	105	52.5
28	61.9	54	53.6	80	52.5	106	52.5
29	61.3	55	53.5	81	52.5	107	52.5
30	60.7	56	53.4	82	52.5	108	52.5
31	60.1	57	53.3	83	52.5	109	52.5
32	59.6	58	53.2	84	52.5	110	52.5
33	59.1	59	53.2	85	52.5	111	52.5
34	58.6	60	53.1	86	52.5	112	52.5
35	58.1	61	53.0	87	52.5	113	52.5
36	57.7	62	53.0	88	52.5	114	52.5
37	57.3	63	52.9	89	52.5	115	52.5
38	56.9	64	52.9	90	52.5	116	52.5
39	56.6	65	52.8	91	52.5	117	52.5
40	56.3	66	52.8	92	52.5	118	52.5
41	56.0	67	52.8	93	52.5	119	52.5
42	55.7	68	52.7	94	52.5	120+	52.5
43	55.4	69	52.7	95	52.5
44	55.2	70	52.7	96	52.5
45	54.9	71	52.7	97	52.5

Owner age 34

Joint life and last survivor expectancy factors for an owner age 34 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	67.4	46	54.0	72	51.7	98	51.5
21	66.6	47	53.7	73	51.7	99	51.5
22	65.8	48	53.6	74	51.7	100	51.5
23	65.1	49	53.4	75	51.6	101	51.5
24	64.3	50	53.2	76	51.6	102	51.5
25	63.6	51	53.1	77	51.6	103	51.5
26	62.9	52	52.9	78	51.6	104	51.5
27	62.2	53	52.8	79	51.6	105	51.5
28	61.5	54	52.7	80	51.6	106	51.5
29	60.9	55	52.6	81	51.6	107	51.5
30	60.3	56	52.5	82	51.6	108	51.5
31	59.7	57	52.4	83	51.6	109	51.5
32	59.1	58	52.3	84	51.5	110	51.5
33	58.6	59	52.2	85	51.5	111	51.5
34	58.1	60	52.2	86	51.5	112	51.5
35	57.6	61	52.1	87	51.5	113	51.5
36	57.2	62	52.1	88	51.5	114	51.5
37	56.7	63	52.0	89	51.5	115	51.5
38	56.3	64	52.0	90	51.5	116	51.5
39	55.9	65	51.9	91	51.5	117	51.5
40	55.6	66	51.9	92	51.5	118	51.5
41	55.3	67	51.8	93	51.5	119	51.5
42	55.0	68	51.8	94	51.5	120+	51.5
43	54.7	69	51.8	95	51.5
44	54.4	70	51.7	96	51.5
45	54.2	71	51.7	97	51.5

Owner age 35

Joint life and last survivor expectancy factors for an owner age 35 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	67.2	46	53.2	72	50.8	98	50.6
21	66.4	47	53.0	73	50.7	99	50.6
22	65.6	48	52.8	74	50.7	100	50.6
23	64.8	49	52.6	75	50.7	101	50.6
24	64.1	50	52.4	76	50.7	102	50.6
25	63.3	51	52.2	77	50.7	103	50.5
26	62.6	52	52.1	78	50.6	104	50.5
27	61.9	53	52.0	79	50.6	105	50.5
28	61.2	54	51.8	80	50.6	106	50.5
29	60.5	55	51.7	81	50.6	107	50.5
30	59.9	56	51.6	82	50.6	108	50.5
31	59.3	57	51.5	83	50.6	109	50.5
32	58.7	58	51.4	84	50.6	110	50.5
33	58.1	59	51.3	85	50.6	111	50.5
34	57.6	60	51.3	86	50.6	112	50.5
35	57.1	61	51.2	87	50.6	113	50.5
36	56.6	62	51.1	88	50.6	114	50.5
37	56.2	63	51.1	89	50.6	115	50.5
38	55.7	64	51.0	90	50.6	116	50.5
39	55.3	65	51.0	91	50.6	117	50.5
40	55.0	66	50.9	92	50.6	118	50.5
41	54.6	67	50.9	93	50.6	119	50.5
42	54.3	68	50.9	94	50.6	120+	50.5
43	54.0	69	50.8	95	50.6
44	53.7	70	50.8	96	50.6
45	53.4	71	50.8	97	50.6

Owner age 36

Joint life and last survivor expectancy factors for an owner age 36 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	67.1	46	52.4	72	49.8	98	49.6
21	66.2	47	52.2	73	49.8	99	49.6
22	65.4	48	52.0	74	49.8	100	49.6
23	64.6	49	51.8	75	49.7	101	49.6
24	63.8	50	51.6	76	49.7	102	49.6
25	63.1	51	51.4	77	49.7	103	49.6
26	62.3	52	51.3	78	49.7	104	49.6
27	61.6	53	51.1	79	49.7	105	49.6
28	60.9	54	51.0	80	49.7	106	49.6
29	60.2	55	50.9	81	49.7	107	49.6
30	59.5	56	50.7	82	49.7	108	49.6
31	58.9	57	50.6	83	49.6	109	49.6
32	58.3	58	50.5	84	49.6	110	49.6
33	57.7	59	50.5	85	49.6	111	49.6
34	57.2	60	50.4	86	49.6	112	49.6
35	56.6	61	50.3	87	49.6	113	49.6
36	56.1	62	50.2	88	49.6	114	49.6
37	55.6	63	50.2	89	49.6	115	49.6
38	55.2	64	50.1	90	49.6	116	49.6
39	54.7	65	50.1	91	49.6	117	49.6
40	54.3	66	50.0	92	49.6	118	49.6
41	54.0	67	50.0	93	49.6	119	49.6
42	53.6	68	49.9	94	49.6	120+	49.6
43	53.3	69	49.9	95	49.6
44	53.0	70	49.9	96	49.6
45	52.7	71	49.8	97	49.6

Owner age 37

Joint life and last survivor expectancy factors for an owner age 37 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	66.9	46	51.7	72	48.9	98	48.6
21	66.1	47	51.5	73	48.8	99	48.6
22	65.2	48	51.2	74	48.8	100	48.6
23	64.4	49	51.0	75	48.8	101	48.6
24	63.6	50	50.8	76	48.8	102	48.6
25	62.8	51	50.6	77	48.8	103	48.6
26	62.1	52	50.4	78	48.7	104	48.6
27	61.3	53	50.3	79	48.7	105	48.6
28	60.6	54	50.1	80	48.7	106	48.6
29	59.9	55	50.0	81	48.7	107	48.6
30	59.2	56	49.9	82	48.7	108	48.6
31	58.6	57	49.8	83	48.7	109	48.6
32	57.9	58	49.7	84	48.7	110	48.6
33	57.3	59	49.6	85	48.7	111	48.6
34	56.7	60	49.5	86	48.7	112	48.6
35	56.2	61	49.4	87	48.7	113	48.6
36	55.6	62	49.3	88	48.7	114	48.6
37	55.1	63	49.3	89	48.7	115	48.6
38	54.6	64	49.2	90	48.6	116	48.6
39	54.2	65	49.1	91	48.6	117	48.6
40	53.8	66	49.1	92	48.6	118	48.6
41	53.4	67	49.0	93	48.6	119	48.6
42	53.0	68	49.0	94	48.6	120+	48.6
43	52.6	69	49.0	95	48.6
44	52.3	70	48.9	96	48.6
45	52.0	71	48.9	97	48.6

Owner age 38

Joint life and last survivor expectancy factors for an owner age 38 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	66.8	46	51.0	72	47.9	98	47.7
21	65.9	47	50.7	73	47.9	99	47.7
22	65.1	48	50.5	74	47.9	100	47.7
23	64.2	49	50.2	75	47.8	101	47.7
24	63.4	50	50.0	76	47.8	102	47.7
25	62.6	51	49.8	77	47.8	103	47.7
26	61.9	52	49.6	78	47.8	104	47.7
27	61.1	53	49.5	79	47.8	105	47.7
28	60.3	54	49.3	80	47.8	106	47.7
29	59.6	55	49.1	81	47.7	107	47.7
30	58.9	56	49.0	82	47.7	108	47.7
31	58.2	57	48.9	83	47.7	109	47.7
32	57.6	58	48.8	84	47.7	110	47.7
33	56.9	59	48.7	85	47.7	111	47.7
34	56.3	60	48.6	86	47.7	112	47.7
35	55.7	61	48.5	87	47.7	113	47.7
36	55.2	62	48.4	88	47.7	114	47.7
37	54.6	63	48.3	89	47.7	115	47.7
38	54.1	64	48.3	90	47.7	116	47.7
39	53.6	65	48.2	91	47.7	117	47.7
40	53.2	66	48.2	92	47.7	118	47.7
41	52.8	67	48.1	93	47.7	119	47.7
42	52.4	68	48.1	94	47.7	120+	47.7
43	52.0	69	48.0	95	47.7
44	51.6	70	48.0	96	47.7
45	51.3	71	47.9	97	47.7

Owner age 39

Joint life and last survivor expectancy factors for an owner age 39 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	66.6	46	50.3	72	47.0	98	46.7
21	65.8	47	50.0	73	46.9	99	46.7
22	64.9	48	49.7	74	46.9	100	46.7
23	64.1	49	49.5	75	46.9	101	46.7
24	63.3	50	49.2	76	46.9	102	46.7
25	62.4	51	49.0	77	46.9	103	46.7
26	61.6	52	48.8	78	46.8	104	46.7
27	60.9	53	48.6	79	46.8	105	46.7
28	60.1	54	48.5	80	46.8	106	46.7
29	59.4	55	48.3	81	46.8	107	46.7
30	58.6	56	48.2	82	46.8	108	46.7
31	57.9	57	48.0	83	46.8	109	46.7
32	57.2	58	47.9	84	46.8	110	46.7
33	56.6	59	47.8	85	46.8	111	46.7
34	55.9	60	47.7	86	46.7	112	46.7
35	55.3	61	47.6	87	46.7	113	46.7
36	54.7	62	47.5	88	46.7	114	46.7
37	54.2	63	47.4	89	46.7	115	46.7
38	53.6	64	47.4	90	46.7	116	46.7
39	53.1	65	47.3	91	46.7	117	46.7
40	52.7	66	47.2	92	46.7	118	46.7
41	52.2	67	47.2	93	46.7	119	46.7
42	51.8	68	47.1	94	46.7	120+	46.7
43	51.4	69	47.1	95	46.7
44	51.0	70	47.0	96	46.7
45	50.7	71	47.0	97	46.7

Owner age 40

Joint life and last survivor expectancy factors for an owner age 40 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	66.5	46	49.7	72	46.0	98	45.8
21	65.6	47	49.3	73	46.0	99	45.8
22	64.8	48	49.0	74	46.0	100	45.8
23	63.9	49	48.8	75	45.9	101	45.8
24	63.1	50	48.5	76	45.9	102	45.8
25	62.3	51	48.3	77	45.9	103	45.8
26	61.5	52	48.0	78	45.9	104	45.8
27	60.7	53	47.8	79	45.9	105	45.7
28	59.9	54	47.7	80	45.9	106	45.7
29	59.1	55	47.5	81	45.8	107	45.7
30	58.4	56	47.3	82	45.8	108	45.7
31	57.6	57	47.2	83	45.8	109	45.7
32	56.9	58	47.1	84	45.8	110	45.7
33	56.3	59	46.9	85	45.8	111	45.7
34	55.6	60	46.8	86	45.8	112	45.7
35	55.0	61	46.7	87	45.8	113	45.7
36	54.3	62	46.6	88	45.8	114	45.7
37	53.8	63	46.5	89	45.8	115	45.7
38	53.2	64	46.5	90	45.8	116	45.7
39	52.7	65	46.4	91	45.8	117	45.7
40	52.2	66	46.3	92	45.8	118	45.7
41	51.7	67	46.3	93	45.8	119	45.7
42	51.2	68	46.2	94	45.8	120+	45.7
43	50.8	69	46.2	95	45.8
44	50.4	70	46.1	96	45.8
45	50.0	71	46.1	97	45.8

Owner age 41

Joint life and last survivor expectancy factors for an owner age 41 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	66.4	46	49.0	72	45.1	98	44.8
21	65.5	47	48.7	73	45.1	99	44.8
22	64.6	48	48.4	74	45.0	100	44.8
23	63.8	49	48.1	75	45.0	101	44.8
24	62.9	50	47.8	76	45.0	102	44.8
25	62.1	51	47.5	77	45.0	103	44.8
26	61.3	52	47.3	78	44.9	104	44.8
27	60.5	53	47.1	79	44.9	105	44.8
28	59.7	54	46.9	80	44.9	106	44.8
29	58.9	55	46.7	81	44.9	107	44.8
30	58.1	56	46.5	82	44.9	108	44.8
31	57.4	57	46.3	83	44.9	109	44.8
32	56.7	58	46.2	84	44.9	110	44.8
33	56.0	59	46.1	85	44.8	111	44.8
34	55.3	60	46.0	86	44.8	112	44.8
35	54.6	61	45.8	87	44.8	113	44.8
36	54.0	62	45.7	88	44.8	114	44.8
37	53.4	63	45.7	89	44.8	115	44.8
38	52.8	64	45.6	90	44.8	116	44.8
39	52.2	65	45.5	91	44.8	117	44.8
40	51.7	66	45.4	92	44.8	118	44.8
41	51.2	67	45.4	93	44.8	119	44.8
42	50.7	68	45.3	94	44.8	120+	44.8
43	50.2	69	45.2	95	44.8
44	49.8	70	45.2	96	44.8
45	49.4	71	45.1	97	44.8

Owner age 42

Joint life and last survivor expectancy factors for an owner age 42 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	66.3	46	48.4	72	44.2	98	43.8
21	65.4	47	48.0	73	44.1	99	43.8
22	64.5	48	47.7	74	44.1	100	43.8
23	63.6	49	47.4	75	44.1	101	43.8
24	62.8	50	47.1	76	44.0	102	43.8
25	61.9	51	46.8	77	44.0	103	43.8
26	61.1	52	46.5	78	44.0	104	43.8
27	60.3	53	46.3	79	44.0	105	43.8
28	59.5	54	46.1	80	43.9	106	43.8
29	58.7	55	45.9	81	43.9	107	43.8
30	57.9	56	45.7	82	43.9	108	43.8
31	57.1	57	45.5	83	43.9	109	43.8
32	56.4	58	45.4	84	43.9	110	43.8
33	55.7	59	45.2	85	43.9	111	43.8
34	55.0	60	45.1	86	43.9	112	43.8
35	54.3	61	45.0	87	43.9	113	43.8
36	53.6	62	44.9	88	43.9	114	43.8
37	53.0	63	44.8	89	43.9	115	43.8
38	52.4	64	44.7	90	43.9	116	43.8
39	51.8	65	44.6	91	43.9	117	43.8
40	51.2	66	44.5	92	43.8	118	43.8
41	50.7	67	44.4	93	43.8	119	43.8
42	50.2	68	44.4	94	43.8	120+	43.8
43	49.7	69	44.3	95	43.8
44	49.2	70	44.3	96	43.8
45	48.8	71	44.2	97	43.8

Owner age 43

Joint life and last survivor expectancy factors for an owner age 43 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	66.2	46	47.8	72	43.2	98	42.9
21	65.3	47	47.4	73	43.2	99	42.9
22	64.4	48	47.1	74	43.2	100	42.9
23	63.5	49	46.7	75	43.1	101	42.9
24	62.7	50	46.4	76	43.1	102	42.9
25	61.8	51	46.1	77	43.1	103	42.9
26	61.0	52	45.8	78	43.0	104	42.9
27	60.1	53	45.6	79	43.0	105	42.9
28	59.3	54	45.3	80	43.0	106	42.9
29	58.5	55	45.1	81	43.0	107	42.9
30	57.7	56	44.9	82	43.0	108	42.9
31	56.9	57	44.7	83	43.0	109	42.9
32	56.2	58	44.5	84	42.9	110	42.9
33	55.4	59	44.4	85	42.9	111	42.9
34	54.7	60	44.3	86	42.9	112	42.9
35	54.0	61	44.1	87	42.9	113	42.9
36	53.3	62	44.0	88	42.9	114	42.9
37	52.6	63	43.9	89	42.9	115	42.9
38	52.0	64	43.8	90	42.9	116	42.9
39	51.4	65	43.7	91	42.9	117	42.9
40	50.8	66	43.6	92	42.9	118	42.9
41	50.2	67	43.5	93	42.9	119	42.9
42	49.7	68	43.5	94	42.9	120+	42.9
43	49.2	69	43.4	95	42.9
44	48.7	70	43.3	96	42.9
45	48.3	71	43.3	97	42.9

Owner age 44

Joint life and last survivor expectancy factors for an owner age 44 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	66.1	46	47.3	72	42.3	98	41.9
21	65.2	47	46.8	73	42.3	99	41.9
22	64.3	48	46.4	74	42.2	100	41.9
23	63.4	49	46.1	75	42.2	101	41.9
24	62.5	50	45.7	76	42.2	102	41.9
25	61.7	51	45.4	77	42.1	103	41.9
26	60.8	52	45.1	78	42.1	104	41.9
27	60.0	53	44.8	79	42.1	105	41.9
28	59.1	54	44.6	80	42.1	106	41.9
29	58.3	55	44.3	81	42.0	107	41.9
30	57.5	56	44.1	82	42.0	108	41.9
31	56.7	57	43.9	83	42.0	109	41.9
32	55.9	58	43.7	84	42.0	110	41.9
33	55.2	59	43.6	85	42.0	111	41.9
34	54.4	60	43.4	86	42.0	112	41.9
35	53.7	61	43.3	87	42.0	113	41.9
36	53.0	62	43.1	88	42.0	114	41.9
37	52.3	63	43.0	89	41.9	115	41.9
38	51.6	64	42.9	90	41.9	116	41.9
39	51.0	65	42.8	91	41.9	117	41.9
40	50.4	66	42.7	92	41.9	118	41.9
41	49.8	67	42.6	93	41.9	119	41.9
42	49.2	68	42.6	94	41.9	120+	41.9
43	48.7	69	42.5	95	41.9
44	48.2	70	42.4	96	41.9
45	47.7	71	42.4	97	41.9

Owner age 45

Joint life and last survivor expectancy factors for an owner age 45 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	66.0	46	46.7	72	41.4	98	41.0
21	65.1	47	46.3	73	41.4	99	41.0
22	64.2	48	45.9	74	41.3	100	41.0
23	63.3	49	45.5	75	41.3	101	41.0
24	62.4	50	45.1	76	41.2	102	41.0
25	61.5	51	44.7	77	41.2	103	41.0
26	60.7	52	44.4	78	41.2	104	41.0
27	59.8	53	44.1	79	41.1	105	41.0
28	59.0	54	43.8	80	41.1	106	41.0
29	58.1	55	43.6	81	41.1	107	41.0
30	57.3	56	43.4	82	41.1	108	41.0
31	56.5	57	43.1	83	41.1	109	41.0
32	55.7	58	42.9	84	41.0	110	41.0
33	54.9	59	42.8	85	41.0	111	41.0
34	54.2	60	42.6	86	41.0	112	41.0
35	53.4	61	42.4	87	41.0	113	41.0
36	52.7	62	42.3	88	41.0	114	41.0
37	52.0	63	42.2	89	41.0	115	41.0
38	51.3	64	42.1	90	41.0	116	41.0
39	50.7	65	41.9	91	41.0	117	41.0
40	50.0	66	41.8	92	41.0	118	41.0
41	49.4	67	41.8	93	41.0	119	41.0
42	48.8	68	41.7	94	41.0	120+	41.0
43	48.3	69	41.6	95	41.0
44	47.7	70	41.5	96	41.0
45	47.2	71	41.5	97	41.0

Owner age 46

Joint life and last survivor expectancy factors for an owner age 46 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.9	46	46.2	72	40.5	98	40.0
21	65.0	47	45.7	73	40.4	99	40.0
22	64.1	48	45.3	74	40.4	100	40.0
23	63.2	49	44.9	75	40.3	101	40.0
24	62.3	50	44.5	76	40.3	102	40.0
25	61.4	51	44.1	77	40.3	103	40.0
26	60.6	52	43.8	78	40.2	104	40.0
27	59.7	53	43.4	79	40.2	105	40.0
28	58.8	54	43.1	80	40.2	106	40.0
29	58.0	55	42.9	81	40.1	107	40.0
30	57.2	56	42.6	82	40.1	108	40.0
31	56.3	57	42.4	83	40.1	109	40.0
32	55.5	58	42.2	84	40.1	110	40.0
33	54.7	59	42.0	85	40.1	111	40.0
34	54.0	60	41.8	86	40.1	112	40.0
35	53.2	61	41.6	87	40.1	113	40.0
36	52.4	62	41.5	88	40.0	114	40.0
37	51.7	63	41.3	89	40.0	115	40.0
38	51.0	64	41.2	90	40.0	116	40.0
39	50.3	65	41.1	91	40.0	117	40.0
40	49.7	66	41.0	92	40.0	118	40.0
41	49.0	67	40.9	93	40.0	119	40.0
42	48.4	68	40.8	94	40.0	120+	40.0
43	47.8	69	40.7	95	40.0
44	47.3	70	40.6	96	40.0
45	46.7	71	40.6	97	40.0

Owner age 47

Joint life and last survivor expectancy factors for an owner age 47 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.9	46	45.7	72	39.6	98	39.1
21	65.0	47	45.2	73	39.5	99	39.1
22	64.0	48	44.8	74	39.5	100	39.0
23	63.1	49	44.3	75	39.4	101	39.0
24	62.2	50	43.9	76	39.4	102	39.0
25	61.3	51	43.5	77	39.3	103	39.0
26	60.5	52	43.1	78	39.3	104	39.0
27	59.6	53	42.8	79	39.3	105	39.0
28	58.7	54	42.5	80	39.2	106	39.0
29	57.9	55	42.2	81	39.2	107	39.0
30	57.0	56	41.9	82	39.2	108	39.0
31	56.2	57	41.6	83	39.2	109	39.0
32	55.4	58	41.4	84	39.2	110	39.0
33	54.5	59	41.2	85	39.1	111	39.0
34	53.7	60	41.0	86	39.1	112	39.0
35	53.0	61	40.8	87	39.1	113	39.0
36	52.2	62	40.6	88	39.1	114	39.0
37	51.5	63	40.5	89	39.1	115	39.0
38	50.7	64	40.4	90	39.1	116	39.0
39	50.0	65	40.2	91	39.1	117	39.0
40	49.3	66	40.1	92	39.1	118	39.0
41	48.7	67	40.0	93	39.1	119	39.0
42	48.0	68	39.9	94	39.1	120+	39.0
43	47.4	69	39.8	95	39.1
44	46.8	70	39.7	96	39.1
45	46.3	71	39.7	97	39.1

Owner age 48

Joint life and last survivor expectancy factors for an owner age 48 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.8	46	45.3	72	38.7	98	38.1
21	64.9	47	44.8	73	38.6	99	38.1
22	64.0	48	44.3	74	38.6	100	38.1
23	63.0	49	43.8	75	38.5	101	38.1
24	62.1	50	43.3	76	38.5	102	38.1
25	61.2	51	42.9	77	38.4	103	38.1
26	60.3	52	42.5	78	38.4	104	38.1
27	59.5	53	42.1	79	38.3	105	38.1
28	58.6	54	41.8	80	38.3	106	38.1
29	57.7	55	41.5	81	38.3	107	38.1
30	56.9	56	41.2	82	38.3	108	38.1
31	56.0	57	40.9	83	38.2	109	38.1
32	55.2	58	40.7	84	38.2	110	38.1
33	54.4	59	40.4	85	38.2	111	38.1
34	53.6	60	40.2	86	38.2	112	38.1
35	52.8	61	40.0	87	38.2	113	38.1
36	52.0	62	39.8	88	38.2	114	38.1
37	51.2	63	39.7	89	38.1	115	38.1
38	50.5	64	39.5	90	38.1	116	38.1
39	49.7	65	39.4	91	38.1	117	38.1
40	49.0	66	39.3	92	38.1	118	38.1
41	48.4	67	39.1	93	38.1	119	38.1
42	47.7	68	39.0	94	38.1	120+	38.1
43	47.1	69	38.9	95	38.1
44	46.4	70	38.8	96	38.1
45	45.9	71	38.8	97	38.1

Owner age 49

Joint life and last survivor expectancy factors for an owner age 49 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.7	46	44.9	72	37.8	98	37.2
21	64.8	47	44.3	73	37.7	99	37.2
22	63.9	48	43.8	74	37.7	100	37.1
23	63.0	49	43.3	75	37.6	101	37.1
24	62.1	50	42.8	76	37.5	102	37.1
25	61.2	51	42.3	77	37.5	103	37.1
26	60.3	52	41.9	78	37.5	104	37.1
27	59.4	53	41.5	79	37.4	105	37.1
28	58.5	54	41.2	80	37.4	106	37.1
29	57.6	55	40.8	81	37.3	107	37.1
30	56.7	56	40.5	82	37.3	108	37.1
31	55.9	57	40.2	83	37.3	109	37.1
32	55.0	58	39.9	84	37.3	110	37.1
33	54.2	59	39.7	85	37.3	111	37.1
34	53.4	60	39.5	86	37.2	112	37.1
35	52.6	61	39.2	87	37.2	113	37.1
36	51.8	62	39.0	88	37.2	114	37.1
37	51.0	63	38.9	89	37.2	115	37.1
38	50.2	64	38.7	90	37.2	116	37.1
39	49.5	65	38.6	91	37.2	117	37.1
40	48.8	66	38.4	92	37.2	118	37.1
41	48.1	67	38.3	93	37.2	119	37.1
42	47.4	68	38.2	94	37.2	120+	37.1
43	46.7	69	38.1	95	37.2
44	46.1	70	38.0	96	37.2
45	45.5	71	37.9	97	37.2

Owner age 50

Joint life and last survivor expectancy factors for an owner age 50 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.7	46	44.5	72	36.9	98	36.2
21	64.8	47	43.9	73	36.8	99	36.2
22	63.8	48	43.3	74	36.8	100	36.2
23	62.9	49	42.8	75	36.7	101	36.2
24	62.0	50	42.3	76	36.6	102	36.2
25	61.1	51	41.8	77	36.6	103	36.2
26	60.2	52	41.4	78	36.5	104	36.2
27	59.3	53	40.9	79	36.5	105	36.2
28	58.4	54	40.6	80	36.5	106	36.2
29	57.5	55	40.2	81	36.4	107	36.2
30	56.6	56	39.8	82	36.4	108	36.2
31	55.8	57	39.5	83	36.4	109	36.2
32	54.9	58	39.2	84	36.3	110	36.2
33	54.1	59	39.0	85	36.3	111	36.2
34	53.2	60	38.7	86	36.3	112	36.2
35	52.4	61	38.5	87	36.3	113	36.2
36	51.6	62	38.3	88	36.3	114	36.2
37	50.8	63	38.1	89	36.3	115	36.2
38	50.0	64	37.9	90	36.3	116	36.2
39	49.2	65	37.7	91	36.2	117	36.2
40	48.5	66	37.6	92	36.2	118	36.2
41	47.8	67	37.5	93	36.2	119	36.2
42	47.1	68	37.3	94	36.2	120+	36.2
43	46.4	69	37.2	95	36.2
44	45.7	70	37.1	96	36.2
45	45.1	71	37.0	97	36.2

Owner age 51

Joint life and last survivor expectancy factors for an owner age 51 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.6	46	44.1	72	36.0	98	35.3
21	64.7	47	43.5	73	36.0	99	35.3
22	63.8	48	42.9	74	35.9	100	35.3
23	62.8	49	42.3	75	35.8	101	35.3
24	61.9	50	41.8	76	35.7	102	35.3
25	61.0	51	41.3	77	35.7	103	35.3
26	60.1	52	40.8	78	35.6	104	35.3
27	59.2	53	40.4	79	35.6	105	35.3
28	58.3	54	40.0	80	35.5	106	35.3
29	57.4	55	39.6	81	35.5	107	35.3
30	56.5	56	39.2	82	35.5	108	35.3
31	55.6	57	38.9	83	35.4	109	35.3
32	54.8	58	38.6	84	35.4	110	35.3
33	53.9	59	38.3	85	35.4	111	35.3
34	53.1	60	38.0	86	35.4	112	35.3
35	52.2	61	37.7	87	35.4	113	35.3
36	51.4	62	37.5	88	35.3	114	35.3
37	50.6	63	37.3	89	35.3	115	35.3
38	49.8	64	37.1	90	35.3	116	35.3
39	49.0	65	36.9	91	35.3	117	35.3
40	48.3	66	36.8	92	35.3	118	35.3
41	47.5	67	36.6	93	35.3	119	35.3
42	46.8	68	36.5	94	35.3	120+	35.3
43	46.1	69	36.4	95	35.3
44	45.4	70	36.2	96	35.3
45	44.7	71	36.1	97	35.3

Owner age 52

Joint life and last survivor expectancy factors for an owner age 52 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.6	46	43.8	72	35.2	98	34.3
21	64.7	47	43.1	73	35.1	99	34.3
22	63.7	48	42.5	74	35.0	100	34.3
23	62.8	49	41.9	75	34.9	101	34.3
24	61.9	50	41.4	76	34.9	102	34.3
25	60.9	51	40.8	77	34.8	103	34.3
26	60.0	52	40.3	78	34.7	104	34.3
27	59.1	53	39.9	79	34.7	105	34.3
28	58.2	54	39.4	80	34.6	106	34.3
29	57.3	55	39.0	81	34.6	107	34.3
30	56.4	56	38.6	82	34.6	108	34.3
31	55.5	57	38.2	83	34.5	109	34.3
32	54.7	58	37.9	84	34.5	110	34.3
33	53.8	59	37.6	85	34.5	111	34.3
34	52.9	60	37.3	86	34.5	112	34.3
35	52.1	61	37.0	87	34.4	113	34.3
36	51.3	62	36.8	88	34.4	114	34.3
37	50.4	63	36.6	89	34.4	115	34.3
38	49.6	64	36.3	90	34.4	116	34.3
39	48.8	65	36.2	91	34.4	117	34.3
40	48.0	66	36.0	92	34.4	118	34.3
41	47.3	67	35.8	93	34.4	119	34.3
42	46.5	68	35.7	94	34.4	120+	34.3
43	45.8	69	35.5	95	34.4
44	45.1	70	35.4	96	34.3
45	44.4	71	35.3	97	34.3

Owner age 53

Joint life and last survivor expectancy factors for an owner age 53 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.5	46	43.4	72	34.3	98	33.4
21	64.6	47	42.8	73	34.2	99	33.4
22	63.7	48	42.1	74	34.1	100	33.4
23	62.7	49	41.5	75	34.1	101	33.4
24	61.8	50	40.9	76	34.0	102	33.4
25	60.9	51	40.4	77	33.9	103	33.4
26	59.9	52	39.9	78	33.9	104	33.4
27	59.0	53	39.4	79	33.8	105	33.4
28	58.1	54	38.9	80	33.7	106	33.4
29	57.2	55	38.4	81	33.7	107	33.4
30	56.3	56	38.0	82	33.7	108	33.4
31	55.4	57	37.6	83	33.6	109	33.4
32	54.6	58	37.3	84	33.6	110	33.4
33	53.7	59	36.9	85	33.6	111	33.4
34	52.8	60	36.6	86	33.5	112	33.4
35	52.0	61	36.3	87	33.5	113	33.4
36	51.1	62	36.1	88	33.5	114	33.4
37	50.3	63	35.8	89	33.5	115	33.4
38	49.5	64	35.6	90	33.5	116	33.4
39	48.6	65	35.4	91	33.5	117	33.4
40	47.8	66	35.2	92	33.5	118	33.4
41	47.1	67	35.0	93	33.4	119	33.4
42	46.3	68	34.9	94	33.4	120+	33.4
43	45.6	69	34.7	95	33.4
44	44.8	70	34.6	96	33.4
45	44.1	71	34.5	97	33.4

Owner age 54

Joint life and last survivor expectancy factors for an owner age 54 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.5	46	43.1	72	33.5	98	32.5
21	64.6	47	42.5	73	33.4	99	32.5
22	63.6	48	41.8	74	33.3	100	32.5
23	62.7	49	41.2	75	33.2	101	32.5
24	61.7	50	40.6	76	33.1	102	32.5
25	60.8	51	40.0	77	33.0	103	32.5
26	59.9	52	39.4	78	33.0	104	32.5
27	59.0	53	38.9	79	32.9	105	32.5
28	58.0	54	38.4	80	32.9	106	32.5
29	57.1	55	37.9	81	32.8	107	32.5
30	56.2	56	37.5	82	32.8	108	32.5
31	55.3	57	37.1	83	32.7	109	32.5
32	54.5	58	36.7	84	32.7	110	32.5
33	53.6	59	36.3	85	32.7	111	32.5
34	52.7	60	36.0	86	32.6	112	32.5
35	51.8	61	35.7	87	32.6	113	32.5
36	51.0	62	35.4	88	32.6	114	32.5
37	50.1	63	35.1	89	32.6	115	32.5
38	49.3	64	34.9	90	32.6	116	32.5
39	48.5	65	34.6	91	32.5	117	32.5
40	47.7	66	34.4	92	32.5	118	32.5
41	46.9	67	34.2	93	32.5	119	32.5
42	46.1	68	34.1	94	32.5	120+	32.5
43	45.3	69	33.9	95	32.5
44	44.6	70	33.8	96	32.5
45	43.8	71	33.6	97	32.5

Owner age 55

Joint life and last survivor expectancy factors for an owner age 55 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.5	46	42.9	72	32.7	98	31.6
21	64.5	47	42.2	73	32.6	99	31.6
22	63.6	48	41.5	74	32.4	100	31.6
23	62.6	49	40.8	75	32.4	101	31.6
24	61.7	50	40.2	76	32.3	102	31.6
25	60.8	51	39.6	77	32.2	103	31.6
26	59.8	52	39.0	78	32.1	104	31.6
27	58.9	53	38.4	79	32.0	105	31.6
28	58.0	54	37.9	80	32.0	106	31.6
29	57.1	55	37.4	81	31.9	107	31.6
30	56.2	56	36.9	82	31.9	108	31.6
31	55.3	57	36.5	83	31.8	109	31.6
32	54.4	58	36.1	84	31.8	110	31.6
33	53.5	59	35.7	85	31.8	111	31.6
34	52.6	60	35.3	86	31.7	112	31.6
35	51.7	61	35.0	87	31.7	113	31.6
36	50.9	62	34.7	88	31.7	114	31.6
37	50.0	63	34.4	89	31.7	115	31.6
38	49.1	64	34.2	90	31.7	116	31.6
39	48.3	65	33.9	91	31.6	117	31.6
40	47.5	66	33.7	92	31.6	118	31.6
41	46.7	67	33.5	93	31.6	119	31.6
42	45.9	68	33.3	94	31.6	120+	31.6
43	45.1	69	33.1	95	31.6
44	44.3	70	33.0	96	31.6
45	43.6	71	32.8	97	31.6

Owner age 56

Joint life and last survivor expectancy factors for an owner age 56 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.4	46	42.6	72	31.9	98	30.7
21	64.5	47	41.9	73	31.7	99	30.7
22	63.5	48	41.2	74	31.6	100	30.7
23	62.6	49	40.5	75	31.5	101	30.7
24	61.6	50	39.8	76	31.4	102	30.7
25	60.7	51	39.2	77	31.3	103	30.7
26	59.8	52	38.6	78	31.2	104	30.7
27	58.8	53	38.0	79	31.2	105	30.7
28	57.9	54	37.5	80	31.1	106	30.7
29	57.0	55	36.9	81	31.1	107	30.7
30	56.1	56	36.5	82	31.0	108	30.7
31	55.2	57	36.0	83	31.0	109	30.7
32	54.3	58	35.5	84	30.9	110	30.7
33	53.4	59	35.1	85	30.9	111	30.7
34	52.5	60	34.8	86	30.9	112	30.7
35	51.6	61	34.4	87	30.8	113	30.7
36	50.7	62	34.1	88	30.8	114	30.7
37	49.9	63	33.8	89	30.8	115	30.7
38	49.0	64	33.5	90	30.8	116	30.7
39	48.2	65	33.2	91	30.7	117	30.7
40	47.3	66	33.0	92	30.7	118	30.7
41	46.5	67	32.7	93	30.7	119	30.7
42	45.7	68	32.5	94	30.7	120+	30.6
43	44.9	69	32.3	95	30.7
44	44.1	70	32.2	96	30.7
45	43.4	71	32.0	97	30.7

Owner age 57

Joint life and last survivor expectancy factors for an owner age 57 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.4	46	42.4	72	31.1	98	29.8
21	64.5	47	41.6	73	30.9	99	29.8
22	63.5	48	40.9	74	30.8	100	29.8
23	62.5	49	40.2	75	30.7	101	29.8
24	61.6	50	39.5	76	30.6	102	29.8
25	60.7	51	38.9	77	30.5	103	29.8
26	59.7	52	38.2	78	30.4	104	29.8
27	58.8	53	37.6	79	30.3	105	29.8
28	57.9	54	37.1	80	30.3	106	29.8
29	56.9	55	36.5	81	30.2	107	29.8
30	56.0	56	36.0	82	30.1	108	29.8
31	55.1	57	35.5	83	30.1	109	29.8
32	54.2	58	35.0	84	30.0	110	29.8
33	53.3	59	34.6	85	30.0	111	29.8
34	52.4	60	34.2	86	30.0	112	29.8
35	51.5	61	33.8	87	29.9	113	29.8
36	50.6	62	33.4	88	29.9	114	29.8
37	49.8	63	33.1	89	29.9	115	29.8
38	48.9	64	32.8	90	29.9	116	29.8
39	48.0	65	32.5	91	29.9	117	29.8
40	47.2	66	32.3	92	29.8	118	29.8
41	46.3	67	32.0	93	29.8	119	29.8
42	45.5	68	31.8	94	29.8	120+	29.8
43	44.7	69	31.6	95	29.8
44	43.9	70	31.4	96	29.8
45	43.1	71	31.2	97	29.8

Owner age 58

Joint life and last survivor expectancy factors for an owner age 58 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.4	46	42.2	72	30.3	98	28.9
21	64.4	47	41.4	73	30.1	99	28.9
22	63.5	48	40.7	74	30.0	100	28.9
23	62.5	49	39.9	75	29.9	101	28.9
24	61.6	50	39.2	76	29.8	102	28.9
25	60.6	51	38.6	77	29.7	103	28.9
26	59.7	52	37.9	78	29.6	104	28.9
27	58.7	53	37.3	79	29.5	105	28.9
28	57.8	54	36.7	80	29.4	106	28.9
29	56.9	55	36.1	81	29.3	107	28.9
30	56.0	56	35.5	82	29.3	108	28.9
31	55.0	57	35.0	83	29.2	109	28.9
32	54.1	58	34.5	84	29.2	110	28.9
33	53.2	59	34.1	85	29.1	111	28.9
34	52.3	60	33.6	86	29.1	112	28.9
35	51.4	61	33.2	87	29.1	113	28.9
36	50.5	62	32.8	88	29.0	114	28.9
37	49.7	63	32.5	89	29.0	115	28.9
38	48.8	64	32.2	90	29.0	116	28.9
39	47.9	65	31.9	91	29.0	117	28.9
40	47.1	66	31.6	92	29.0	118	28.9
41	46.2	67	31.3	93	29.0	119	28.9
42	45.4	68	31.1	94	28.9	120+	28.9
43	44.5	69	30.9	95	28.9
44	43.7	70	30.7	96	28.9
45	42.9	71	30.5	97	28.9

Owner age 59

Joint life and last survivor expectancy factors for an owner age 59 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.4	46	42.0	72	29.5	98	28.0
21	64.4	47	41.2	73	29.4	99	28.0
22	63.4	48	40.4	74	29.2	100	28.0
23	62.5	49	39.7	75	29.1	101	28.0
24	61.5	50	39.0	76	29.0	102	28.0
25	60.6	51	38.3	77	28.8	103	28.0
26	59.6	52	37.6	78	28.7	104	28.0
27	58.7	53	36.9	79	28.7	105	28.0
28	57.8	54	36.3	80	28.6	106	28.0
29	56.8	55	35.7	81	28.5	107	28.0
30	55.9	56	35.1	82	28.4	108	28.0
31	55.0	57	34.6	83	28.4	109	28.0
32	54.1	58	34.1	84	28.3	110	28.0
33	53.2	59	33.6	85	28.3	111	28.0
34	52.2	60	33.1	86	28.2	112	28.0
35	51.3	61	32.7	87	28.2	113	28.0
36	50.5	62	32.3	88	28.2	114	28.0
37	49.6	63	31.9	89	28.2	115	28.0
38	48.7	64	31.5	90	28.1	116	28.0
39	47.8	65	31.2	91	28.1	117	28.0
40	46.9	66	30.9	92	28.1	118	28.0
41	46.1	67	30.6	93	28.1	119	28.0
42	45.2	68	30.4	94	28.1	120+	28.0
43	44.4	69	30.1	95	28.1
44	43.6	70	29.9	96	28.0
45	42.8	71	29.7	97	28.0

Owner age 60

Joint life and last survivor expectancy factors for an owner age 60 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.3	46	41.8	72	28.8	98	27.2
21	64.4	47	41.0	73	28.6	99	27.2
22	63.4	48	40.2	74	28.4	100	27.1
23	62.4	49	39.5	75	28.3	101	27.1
24	61.5	50	38.7	76	28.2	102	27.1
25	60.5	51	38.0	77	28.0	103	27.1
26	59.6	52	37.3	78	27.9	104	27.1
27	58.7	53	36.6	79	27.8	105	27.1
28	57.7	54	36.0	80	27.8	106	27.1
29	56.8	55	35.3	81	27.7	107	27.1
30	55.9	56	34.8	82	27.6	108	27.1
31	54.9	57	34.2	83	27.5	109	27.1
32	54.0	58	33.6	84	27.5	110	27.1
33	53.1	59	33.1	85	27.4	111	27.1
34	52.2	60	32.6	86	27.4	112	27.1
35	51.3	61	32.2	87	27.4	113	27.1
36	50.4	62	31.7	88	27.3	114	27.1
37	49.5	63	31.3	89	27.3	115	27.1
38	48.6	64	31.0	90	27.3	116	27.1
39	47.7	65	30.6	91	27.3	117	27.1
40	46.8	66	30.3	92	27.2	118	27.1
41	46.0	67	30.0	93	27.2	119	27.1
42	45.1	68	29.7	94	27.2	120+	27.1
43	44.3	69	29.4	95	27.2
44	43.4	70	29.2	96	27.2
45	42.6	71	29.0	97	27.2

Owner age 61

Joint life and last survivor expectancy factors for an owner age 61 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.3	46	41.6	72	28.1	98	26.3
21	64.3	47	40.8	73	27.9	99	26.3
22	63.4	48	40.0	74	27.7	100	26.3
23	62.4	49	39.2	75	27.5	101	26.3
24	61.5	50	38.5	76	27.4	102	26.3
25	60.5	51	37.7	77	27.3	103	26.3
26	59.6	52	37.0	78	27.1	104	26.3
27	58.6	53	36.3	79	27.0	105	26.3
28	57.7	54	35.7	80	26.9	106	26.3
29	56.7	55	35.0	81	26.9	107	26.3
30	55.8	56	34.4	82	26.8	108	26.3
31	54.9	57	33.8	83	26.7	109	26.3
32	54.0	58	33.2	84	26.7	110	26.3
33	53.0	59	32.7	85	26.6	111	26.3
34	52.1	60	32.2	86	26.6	112	26.3
35	51.2	61	31.7	87	26.5	113	26.3
36	50.3	62	31.2	88	26.5	114	26.3
37	49.4	63	30.8	89	26.4	115	26.3
38	48.5	64	30.4	90	26.4	116	26.3
39	47.6	65	30.0	91	26.4	117	26.3
40	46.7	66	29.7	92	26.4	118	26.3
41	45.8	67	29.4	93	26.4	119	26.2
42	45.0	68	29.1	94	26.3	120+	26.2
43	44.1	69	28.8	95	26.3
44	43.3	70	28.5	96	26.3
45	42.4	71	28.3	97	26.3

Owner age 62

Joint life and last survivor expectancy factors for an owner age 62 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.3	46	41.5	72	27.4	98	25.5
21	64.3	47	40.6	73	27.2	99	25.4
22	63.4	48	39.8	74	27.0	100	25.4
23	62.4	49	39.0	75	26.8	101	25.4
24	61.4	50	38.3	76	26.6	102	25.4
25	60.5	51	37.5	77	26.5	103	25.4
26	59.5	52	36.8	78	26.4	104	25.4
27	58.6	53	36.1	79	26.2	105	25.4
28	57.6	54	35.4	80	26.1	106	25.4
29	56.7	55	34.7	81	26.0	107	25.4
30	55.8	56	34.1	82	26.0	108	25.4
31	54.8	57	33.4	83	25.9	109	25.4
32	53.9	58	32.8	84	25.8	110	25.4
33	53.0	59	32.3	85	25.8	111	25.4
34	52.1	60	31.7	86	25.7	112	25.4
35	51.1	61	31.2	87	25.7	113	25.4
36	50.2	62	30.8	88	25.6	114	25.4
37	49.3	63	30.3	89	25.6	115	25.4
38	48.4	64	29.9	90	25.6	116	25.4
39	47.5	65	29.5	91	25.6	117	25.4
40	46.6	66	29.1	92	25.5	118	25.4
41	45.7	67	28.7	93	25.5	119	25.4
42	44.9	68	28.4	94	25.5	120+	25.4
43	44.0	69	28.1	95	25.5
44	43.1	70	27.9	96	25.5
45	42.3	71	27.6	97	25.5

Owner age 63

Joint life and last survivor expectancy factors for an owner age 63 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.3	46	41.3	72	26.7	98	24.6
21	64.3	47	40.5	73	26.5	99	24.6
22	63.3	48	39.7	74	26.2	100	24.6
23	62.4	49	38.9	75	26.1	101	24.6
24	61.4	50	38.1	76	25.9	102	24.6
25	60.5	51	37.3	77	25.7	103	24.6
26	59.5	52	36.6	78	25.6	104	24.6
27	58.6	53	35.8	79	25.5	105	24.6
28	57.6	54	35.1	80	25.3	106	24.6
29	56.7	55	34.4	81	25.2	107	24.6
30	55.7	56	33.8	82	25.2	108	24.6
31	54.8	57	33.1	83	25.1	109	24.6
32	53.9	58	32.5	84	25.0	110	24.6
33	52.9	59	31.9	85	25.0	111	24.6
34	52.0	60	31.3	86	24.9	112	24.6
35	51.1	61	30.8	87	24.9	113	24.6
36	50.2	62	30.3	88	24.8	114	24.6
37	49.3	63	29.8	89	24.8	115	24.6
38	48.3	64	29.4	90	24.7	116	24.6
39	47.4	65	28.9	91	24.7	117	24.6
40	46.5	66	28.5	92	24.7	118	24.5
41	45.7	67	28.2	93	24.7	119	24.5
42	44.8	68	27.8	94	24.7	120+	24.5
43	43.9	69	27.5	95	24.6
44	43.0	70	27.2	96	24.6
45	42.2	71	26.9	97	24.6

Owner age 64

Joint life and last survivor expectancy factors for an owner age 64 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.2	46	41.2	72	26.0	98	23.8
21	64.3	47	40.4	73	25.8	99	23.8
22	63.3	48	39.5	74	25.5	100	23.8
23	62.3	49	38.7	75	25.3	101	23.8
24	61.4	50	37.9	76	25.2	102	23.7
25	60.4	51	37.1	77	25.0	103	23.7
26	59.5	52	36.3	78	24.8	104	23.7
27	58.5	53	35.6	79	24.7	105	23.7
28	57.6	54	34.9	80	24.6	106	23.7
29	56.6	55	34.2	81	24.5	107	23.7
30	55.7	56	33.5	82	24.4	108	23.7
31	54.8	57	32.8	83	24.3	109	23.7
32	53.8	58	32.2	84	24.2	110	23.7
33	52.9	59	31.5	85	24.1	111	23.7
34	52.0	60	31.0	86	24.1	112	23.7
35	51.0	61	30.4	87	24.0	113	23.7
36	50.1	62	29.9	88	24.0	114	23.7
37	49.2	63	29.4	89	24.0	115	23.7
38	48.3	64	28.9	90	23.9	116	23.7
39	47.4	65	28.4	91	23.9	117	23.7
40	46.5	66	28.0	92	23.9	118	23.7
41	45.6	67	27.6	93	23.8	119	23.7
42	44.7	68	27.2	94	23.8	120+	23.7
43	43.8	69	26.9	95	23.8
44	42.9	70	26.6	96	23.8
45	42.1	71	26.3	97	23.8

Owner age 65

Joint life and last survivor expectancy factors for an owner age 65 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.2	46	41.1	72	25.4	98	22.9
21	64.3	47	40.2	73	25.1	99	22.9
22	63.3	48	39.4	74	24.9	100	22.9
23	62.3	49	38.6	75	24.6	101	22.9
24	61.4	50	37.7	76	24.4	102	22.9
25	60.4	51	36.9	77	24.3	103	22.9
26	59.5	52	36.2	78	24.1	104	22.9
27	58.5	53	35.4	79	23.9	105	22.9
28	57.5	54	34.6	80	23.8	106	22.9
29	56.6	55	33.9	81	23.7	107	22.9
30	55.7	56	33.2	82	23.6	108	22.9
31	54.7	57	32.5	83	23.5	109	22.9
32	53.8	58	31.9	84	23.4	110	22.9
33	52.8	59	31.2	85	23.3	111	22.9
34	51.9	60	30.6	86	23.3	112	22.9
35	51.0	61	30.0	87	23.2	113	22.9
36	50.1	62	29.5	88	23.2	114	22.9
37	49.1	63	28.9	89	23.1	115	22.9
38	48.2	64	28.4	90	23.1	116	22.9
39	47.3	65	28.0	91	23.1	117	22.9
40	46.4	66	27.5	92	23.0	118	22.9
41	45.5	67	27.1	93	23.0	119	22.9
42	44.6	68	26.7	94	23.0	120+	22.9
43	43.7	69	26.3	95	23.0
44	42.8	70	26.0	96	23.0
45	41.9	71	25.7	97	23.0

Owner age 66

Joint life and last survivor expectancy factors for an owner age 66 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.2	46	41.0	72	24.8	98	22.1
21	64.2	47	40.1	73	24.5	99	22.1
22	63.3	48	39.3	74	24.2	100	22.1
23	62.3	49	38.4	75	24.0	101	22.1
24	61.3	50	37.6	76	23.7	102	22.1
25	60.4	51	36.8	77	23.5	103	22.1
26	59.4	52	36.0	78	23.4	104	22.1
27	58.5	53	35.2	79	23.2	105	22.1
28	57.5	54	34.4	80	23.1	106	22.1
29	56.6	55	33.7	81	22.9	107	22.1
30	55.6	56	33.0	82	22.8	108	22.1
31	54.7	57	32.3	83	22.7	109	22.1
32	53.7	58	31.6	84	22.6	110	22.1
33	52.8	59	30.9	85	22.6	111	22.1
34	51.9	60	30.3	86	22.5	112	22.1
35	50.9	61	29.7	87	22.4	113	22.1
36	50.0	62	29.1	88	22.4	114	22.1
37	49.1	63	28.5	89	22.3	115	22.1
38	48.2	64	28.0	90	22.3	116	22.1
39	47.2	65	27.5	91	22.3	117	22.1
40	46.3	66	27.0	92	22.2	118	22.1
41	45.4	67	26.6	93	22.2	119	22.1
42	44.5	68	26.2	94	22.2	120+	22.0
43	43.6	69	25.8	95	22.2
44	42.7	70	25.4	96	22.2
45	41.8	71	25.1	97	22.1

Owner age 67

Joint life and last survivor expectancy factors for an owner age 67 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.2	46	40.9	72	24.2	98	21.3
21	64.2	47	40.0	73	23.9	99	21.3
22	63.3	48	39.1	74	23.6	100	21.3
23	62.3	49	38.3	75	23.3	101	21.3
24	61.3	50	37.5	76	23.1	102	21.3
25	60.4	51	36.6	77	22.9	103	21.3
26	59.4	52	35.8	78	22.7	104	21.3
27	58.5	53	35.0	79	22.5	105	21.3
28	57.5	54	34.2	80	22.3	106	21.3
29	56.5	55	33.5	81	22.2	107	21.3
30	55.6	56	32.7	82	22.1	108	21.3
31	54.7	57	32.0	83	22.0	109	21.3
32	53.7	58	31.3	84	21.9	110	21.3
33	52.8	59	30.6	85	21.8	111	21.3
34	51.8	60	30.0	86	21.7	112	21.3
35	50.9	61	29.4	87	21.6	113	21.3
36	50.0	62	28.7	88	21.6	114	21.3
37	49.0	63	28.2	89	21.5	115	21.3
38	48.1	64	27.6	90	21.5	116	21.3
39	47.2	65	27.1	91	21.5	117	21.2
40	46.3	66	26.6	92	21.4	118	21.2
41	45.4	67	26.1	93	21.4	119	21.2
42	44.4	68	25.7	94	21.4	120+	21.2
43	43.5	69	25.3	95	21.4
44	42.6	70	24.9	96	21.3
45	41.8	71	24.5	97	21.3

Owner age 68

Joint life and last survivor expectancy factors for an owner age 68 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.2	46	40.8	72	23.6	98	20.5
21	64.2	47	39.9	73	23.3	99	20.5
22	63.2	48	39.0	74	23.0	100	20.5
23	62.3	49	38.2	75	22.7	101	20.5
24	61.3	50	37.3	76	22.4	102	20.5
25	60.3	51	36.5	77	22.2	103	20.5
26	59.4	52	35.7	78	22.0	104	20.5
27	58.4	53	34.9	79	21.8	105	20.5
28	57.5	54	34.1	80	21.6	106	20.5
29	56.5	55	33.3	81	21.5	107	20.5
30	55.6	56	32.5	82	21.3	108	20.5
31	54.6	57	31.8	83	21.2	109	20.4
32	53.7	58	31.1	84	21.1	110	20.4
33	52.7	59	30.4	85	21.0	111	20.4
34	51.8	60	29.7	86	20.9	112	20.4
35	50.9	61	29.1	87	20.9	113	20.4
36	49.9	62	28.4	88	20.8	114	20.4
37	49.0	63	27.8	89	20.7	115	20.4
38	48.1	64	27.2	90	20.7	116	20.4
39	47.1	65	26.7	91	20.7	117	20.4
40	46.2	66	26.2	92	20.6	118	20.4
41	45.3	67	25.7	93	20.6	119	20.4
42	44.4	68	25.2	94	20.6	120+	20.4
43	43.5	69	24.8	95	20.6
44	42.6	70	24.3	96	20.5
45	41.7	71	24.0	97	20.5

Owner age 69

Joint life and last survivor expectancy factors for an owner age 69 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.2	46	40.7	72	23.1	98	19.7
21	64.2	47	39.8	73	22.7	99	19.7
22	63.2	48	38.9	74	22.4	100	19.7
23	62.3	49	38.1	75	22.1	101	19.7
24	61.3	50	37.2	76	21.8	102	19.7
25	60.3	51	36.4	77	21.5	103	19.6
26	59.4	52	35.5	78	21.3	104	19.6
27	58.4	53	34.7	79	21.1	105	19.6
28	57.5	54	33.9	80	20.9	106	19.6
29	56.5	55	33.1	81	20.7	107	19.6
30	55.6	56	32.3	82	20.6	108	19.6
31	54.6	57	31.6	83	20.5	109	19.6
32	53.7	58	30.9	84	20.4	110	19.6
33	52.7	59	30.1	85	20.3	111	19.6
34	51.8	60	29.4	86	20.2	112	19.6
35	50.8	61	28.8	87	20.1	113	19.6
36	49.9	62	28.1	88	20.0	114	19.6
37	49.0	63	27.5	89	20.0	115	19.6
38	48.0	64	26.9	90	19.9	116	19.6
39	47.1	65	26.3	91	19.9	117	19.6
40	46.2	66	25.8	92	19.8	118	19.6
41	45.2	67	25.3	93	19.8	119	19.6
42	44.3	68	24.8	94	19.8	120+	19.6
43	43.4	69	24.3	95	19.7
44	42.5	70	23.9	96	19.7
45	41.6	71	23.4	97	19.7

Owner age 70

Joint life and last survivor expectancy factors for an owner age 70 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.2	46	40.6	72	22.5	98	18.9
21	64.2	47	39.7	73	22.2	99	18.9
22	63.2	48	38.8	74	21.8	100	18.9
23	62.2	49	38.0	75	21.5	101	18.9
24	61.3	50	37.1	76	21.2	102	18.8
25	60.3	51	36.2	77	20.9	103	18.8
26	59.4	52	35.4	78	20.6	104	18.8
27	58.4	53	34.6	79	20.4	105	18.8
28	57.4	54	33.8	80	20.2	106	18.8
29	56.5	55	33.0	81	20.0	107	18.8
30	55.5	56	32.2	82	19.9	108	18.8
31	54.6	57	31.4	83	19.7	109	18.8
32	53.6	58	30.7	84	19.6	110	18.8
33	52.7	59	29.9	85	19.5	111	18.8
34	51.7	60	29.2	86	19.4	112	18.8
35	50.8	61	28.5	87	19.3	113	18.8
36	49.9	62	27.9	88	19.2	114	18.8
37	48.9	63	27.2	89	19.2	115	18.8
38	48.0	64	26.6	90	19.1	116	18.8
39	47.0	65	26.0	91	19.1	117	18.8
40	46.1	66	25.4	92	19.0	118	18.8
41	45.2	67	24.9	93	19.0	119	18.8
42	44.3	68	24.3	94	19.0	120+	18.8
43	43.3	69	23.9	95	18.9
44	42.4	70	23.4	96	18.9
45	41.5	71	22.9	97	18.9

Owner age 71

Joint life and last survivor expectancy factors for an owner age 71 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.1	46	40.6	72	22.0	98	18.1
21	64.2	47	39.7	73	21.6	99	18.1
22	63.2	48	38.8	74	21.3	100	18.1
23	62.2	49	37.9	75	20.9	101	18.1
24	61.3	50	37.0	76	20.6	102	18.0
25	60.3	51	36.1	77	20.3	103	18.0
26	59.3	52	35.3	78	20.0	104	18.0
27	58.4	53	34.5	79	19.8	105	18.0
28	57.4	54	33.6	80	19.6	106	18.0
29	56.5	55	32.8	81	19.4	107	18.0
30	55.5	56	32.0	82	19.2	108	18.0
31	54.6	57	31.2	83	19.0	109	18.0
32	53.6	58	30.5	84	18.9	110	18.0
33	52.7	59	29.7	85	18.8	111	18.0
34	51.7	60	29.0	86	18.7	112	18.0
35	50.8	61	28.3	87	18.6	113	18.0
36	49.8	62	27.6	88	18.5	114	18.0
37	48.9	63	26.9	89	18.4	115	18.0
38	47.9	64	26.3	90	18.4	116	18.0
39	47.0	65	25.7	91	18.3	117	18.0
40	46.1	66	25.1	92	18.3	118	18.0
41	45.1	67	24.5	93	18.2	119	18.0
42	44.2	68	24.0	94	18.2	120+	18.0
43	43.3	69	23.4	95	18.2
44	42.4	70	22.9	96	18.1
45	41.5	71	22.5	97	18.1

Owner age 72

Joint life and last survivor expectancy factors for an owner age 72 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.1	46	40.5	72	21.6	98	17.3
21	64.2	47	39.6	73	21.1	99	17.3
22	63.2	48	38.7	74	20.7	100	17.3
23	62.2	49	37.8	75	20.4	101	17.3
24	61.3	50	36.9	76	20.0	102	17.3
25	60.3	51	36.0	77	19.7	103	17.3
26	59.3	52	35.2	78	19.4	104	17.2
27	58.4	53	34.3	79	19.2	105	17.2
28	57.4	54	33.5	80	18.9	106	17.2
29	56.5	55	32.7	81	18.7	107	17.2
30	55.5	56	31.9	82	18.5	108	17.2
31	54.5	57	31.1	83	18.3	109	17.2
32	53.6	58	30.3	84	18.2	110	17.2
33	52.6	59	29.5	85	18.1	111	17.2
34	51.7	60	28.8	86	17.9	112	17.2
35	50.8	61	28.1	87	17.8	113	17.2
36	49.8	62	27.4	88	17.7	114	17.2
37	48.9	63	26.7	89	17.7	115	17.2
38	47.9	64	26.0	90	17.6	116	17.2
39	47.0	65	25.4	91	17.5	117	17.2
40	46.0	66	24.8	92	17.5	118	17.2
41	45.1	67	24.2	93	17.4	119	17.2
42	44.2	68	23.6	94	17.4	120+	17.2
43	43.2	69	23.1	95	17.4
44	42.3	70	22.5	96	17.4
45	41.4	71	22.0	97	17.3

Owner age 73

Joint life and last survivor expectancy factors for an owner age 73 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.1	46	40.4	72	21.1	98	16.5
21	64.2	47	39.5	73	20.7	99	16.5
22	63.2	48	38.6	74	20.3	100	16.5
23	62.2	49	37.7	75	19.9	101	16.5
24	61.2	50	36.8	76	19.5	102	16.5
25	60.3	51	36.0	77	19.1	103	16.5
26	59.3	52	35.1	78	18.8	104	16.5
27	58.4	53	34.2	79	18.6	105	16.5
28	57.4	54	33.4	80	18.3	106	16.5
29	56.4	55	32.6	81	18.1	107	16.5
30	55.5	56	31.7	82	17.9	108	16.5
31	54.5	57	30.9	83	17.7	109	16.4
32	53.6	58	30.1	84	17.5	110	16.4
33	52.6	59	29.4	85	17.4	111	16.4
34	51.7	60	28.6	86	17.2	112	16.4
35	50.7	61	27.9	87	17.1	113	16.4
36	49.8	62	27.2	88	17.0	114	16.4
37	48.8	63	26.5	89	16.9	115	16.4
38	47.9	64	25.8	90	16.9	116	16.4
39	46.9	65	25.1	91	16.8	117	16.4
40	46.0	66	24.5	92	16.7	118	16.4
41	45.1	67	23.9	93	16.7	119	16.4
42	44.1	68	23.3	94	16.6	120+	16.4
43	43.2	69	22.7	95	16.6
44	42.3	70	22.2	96	16.6
45	41.4	71	21.6	97	16.6

Owner age 74

Joint life and last survivor expectancy factors for an owner age 74 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.1	46	40.4	72	20.7	98	15.8
21	64.1	47	39.5	73	20.3	99	15.7
22	63.2	48	38.6	74	19.8	100	15.7
23	62.2	49	37.7	75	19.4	101	15.7
24	61.2	50	36.8	76	19.0	102	15.7
25	60.3	51	35.9	77	18.6	103	15.7
26	59.3	52	35.0	78	18.3	104	15.7
27	58.3	53	34.1	79	18.0	105	15.7
28	57.4	54	33.3	80	17.7	106	15.7
29	56.4	55	32.4	81	17.4	107	15.7
30	55.5	56	31.6	82	17.2	108	15.7
31	54.5	57	30.8	83	17.0	109	15.7
32	53.6	58	30.0	84	16.8	110	15.7
33	52.6	59	29.2	85	16.7	111	15.7
34	51.7	60	28.4	86	16.5	112	15.7
35	50.7	61	27.7	87	16.4	113	15.7
36	49.8	62	27.0	88	16.3	114	15.7
37	48.8	63	26.2	89	16.2	115	15.7
38	47.9	64	25.5	90	16.1	116	15.6
39	46.9	65	24.9	91	16.1	117	15.6
40	46.0	66	24.2	92	16.0	118	15.6
41	45.0	67	23.6	93	15.9	119	15.6
42	44.1	68	23.0	94	15.9	120+	15.6
43	43.2	69	22.4	95	15.9
44	42.2	70	21.8	96	15.8
45	41.3	71	21.3	97	15.8

Owner age 75

Joint life and last survivor expectancy factors for an owner age 75 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.1	46	40.3	72	20.4	98	15.0
21	64.1	47	39.4	73	19.9	99	15.0
22	63.2	48	38.5	74	19.4	100	15.0
23	62.2	49	37.6	75	18.9	101	15.0
24	61.2	50	36.7	76	18.5	102	14.9
25	60.3	51	35.8	77	18.1	103	14.9
26	59.3	52	34.9	78	17.8	104	14.9
27	58.3	53	34.1	79	17.4	105	14.9
28	57.4	54	33.2	80	17.1	106	14.9
29	56.4	55	32.4	81	16.9	107	14.9
30	55.5	56	31.5	82	16.6	108	14.9
31	54.5	57	30.7	83	16.4	109	14.9
32	53.5	58	29.9	84	16.2	110	14.9
33	52.6	59	29.1	85	16.0	111	14.9
34	51.6	60	28.3	86	15.9	112	14.9
35	50.7	61	27.5	87	15.7	113	14.9
36	49.7	62	26.8	88	15.6	114	14.9
37	48.8	63	26.1	89	15.5	115	14.9
38	47.8	64	25.3	90	15.4	116	14.9
39	46.9	65	24.6	91	15.3	117	14.9
40	45.9	66	24.0	92	15.3	118	14.9
41	45.0	67	23.3	93	15.2	119	14.8
42	44.1	68	22.7	94	15.2	120+	14.8
43	43.1	69	22.1	95	15.1
44	42.2	70	21.5	96	15.1
45	41.3	71	20.9	97	15.0

Owner age 76

Joint life and last survivor expectancy factors for an owner age 76 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.1	46	40.3	72	20.0	98	14.3
21	64.1	47	39.4	73	19.5	99	14.3
22	63.2	48	38.5	74	19.0	100	14.2
23	62.2	49	37.5	75	18.5	101	14.2
24	61.2	50	36.6	76	18.1	102	14.2
25	60.2	51	35.7	77	17.7	103	14.2
26	59.3	52	34.9	78	17.3	104	14.2
27	58.3	53	34.0	79	16.9	105	14.2
28	57.4	54	33.1	80	16.6	106	14.2
29	56.4	55	32.3	81	16.3	107	14.2
30	55.4	56	31.4	82	16.0	108	14.2
31	54.5	57	30.6	83	15.8	109	14.2
32	53.5	58	29.8	84	15.6	110	14.2
33	52.6	59	29.0	85	15.4	111	14.2
34	51.6	60	28.2	86	15.2	112	14.2
35	50.7	61	27.4	87	15.1	113	14.2
36	49.7	62	26.6	88	14.9	114	14.1
37	48.8	63	25.9	89	14.8	115	14.1
38	47.8	64	25.2	90	14.7	116	14.1
39	46.9	65	24.4	91	14.6	117	14.1
40	45.9	66	23.7	92	14.6	118	14.1
41	45.0	67	23.1	93	14.5	119	14.1
42	44.0	68	22.4	94	14.4	120+	14.1
43	43.1	69	21.8	95	14.4
44	42.2	70	21.2	96	14.3
45	41.2	71	20.6	97	14.3

Owner age 77

Joint life and last survivor expectancy factors for an owner age 77 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.1	46	40.3	72	19.7	98	13.6
21	64.1	47	39.3	73	19.1	99	13.5
22	63.1	48	38.4	74	18.6	100	13.5
23	62.2	49	37.5	75	18.1	101	13.5
24	61.2	50	36.6	76	17.7	102	13.5
25	60.2	51	35.7	77	17.2	103	13.5
26	59.3	52	34.8	78	16.8	104	13.5
27	58.3	53	33.9	79	16.4	105	13.4
28	57.3	54	33.0	80	16.1	106	13.4
29	56.4	55	32.2	81	15.8	107	13.4
30	55.4	56	31.3	82	15.5	108	13.4
31	54.5	57	30.5	83	15.2	109	13.4
32	53.5	58	29.7	84	15.0	110	13.4
33	52.6	59	28.8	85	14.8	111	13.4
34	51.6	60	28.0	86	14.6	112	13.4
35	50.7	61	27.3	87	14.4	113	13.4
36	49.7	62	26.5	88	14.3	114	13.4
37	48.8	63	25.7	89	14.2	115	13.4
38	47.8	64	25.0	90	14.1	116	13.4
39	46.9	65	24.3	91	14.0	117	13.4
40	45.9	66	23.5	92	13.9	118	13.4
41	45.0	67	22.9	93	13.8	119	13.4
42	44.0	68	22.2	94	13.7	120+	13.3
43	43.1	69	21.5	95	13.7
44	42.1	70	20.9	96	13.6
45	41.2	71	20.3	97	13.6

Owner age 78

Joint life and last survivor expectancy factors for an owner age 78 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.1	46	40.2	72	19.4	98	12.9
21	64.1	47	39.3	73	18.8	99	12.8
22	63.1	48	38.4	74	18.3	100	12.8
23	62.2	49	37.5	75	17.8	101	12.8
24	61.2	50	36.5	76	17.3	102	12.8
25	60.2	51	35.6	77	16.8	103	12.8
26	59.3	52	34.7	78	16.4	104	12.7
27	58.3	53	33.9	79	16.0	105	12.7
28	57.3	54	33.0	80	15.6	106	12.7
29	56.4	55	32.1	81	15.3	107	12.7
30	55.4	56	31.2	82	15.0	108	12.7
31	54.5	57	30.4	83	14.7	109	12.7
32	53.5	58	29.6	84	14.4	110	12.7
33	52.6	59	28.7	85	14.2	111	12.7
34	51.6	60	27.9	86	14.0	112	12.7
35	50.6	61	27.1	87	13.8	113	12.7
36	49.7	62	26.4	88	13.7	114	12.7
37	48.7	63	25.6	89	13.5	115	12.7
38	47.8	64	24.8	90	13.4	116	12.7
39	46.8	65	24.1	91	13.3	117	12.7
40	45.9	66	23.4	92	13.2	118	12.6
41	44.9	67	22.7	93	13.1	119	12.6
42	44.0	68	22.0	94	13.1	120+	12.6
43	43.0	69	21.3	95	13.0
44	42.1	70	20.6	96	12.9
45	41.2	71	20.0	97	12.9

Owner age 79

Joint life and last survivor expectancy factors for an owner age 79 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.1	46	40.2	72	19.2	98	12.2
21	64.1	47	39.3	73	18.6	99	12.2
22	63.1	48	38.3	74	18.0	100	12.1
23	62.2	49	37.4	75	17.4	101	12.1
24	61.2	50	36.5	76	16.9	102	12.1
25	60.2	51	35.6	77	16.4	103	12.1
26	59.3	52	34.7	78	16.0	104	12.0
27	58.3	53	33.8	79	15.6	105	12.0
28	57.3	54	32.9	80	15.2	106	12.0
29	56.4	55	32.0	81	14.8	107	12.0
30	55.4	56	31.2	82	14.5	108	12.0
31	54.5	57	30.3	83	14.2	109	12.0
32	53.5	58	29.5	84	13.9	110	12.0
33	52.5	59	28.7	85	13.6	111	12.0
34	51.6	60	27.8	86	13.4	112	12.0
35	50.6	61	27.0	87	13.2	113	12.0
36	49.7	62	26.2	88	13.1	114	12.0
37	48.7	63	25.5	89	12.9	115	12.0
38	47.8	64	24.7	90	12.8	116	12.0
39	46.8	65	23.9	91	12.7	117	12.0
40	45.9	66	23.2	92	12.6	118	11.9
41	44.9	67	22.5	93	12.5	119	11.9
42	44.0	68	21.8	94	12.4	120+	11.9
43	43.0	69	21.1	95	12.3
44	42.1	70	20.4	96	12.3
45	41.1	71	19.8	97	12.2

Owner age 80

Joint life and last survivor expectancy factors for an owner age 80 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.1	46	40.2	72	18.9	98	11.5
21	64.1	47	39.2	73	18.3	99	11.5
22	63.1	48	38.3	74	17.7	100	11.5
23	62.1	49	37.4	75	17.1	101	11.4
24	61.2	50	36.5	76	16.6	102	11.4
25	60.2	51	35.5	77	16.1	103	11.4
26	59.2	52	34.6	78	15.6	104	11.4
27	58.3	53	33.7	79	15.2	105	11.4
28	57.3	54	32.9	80	14.7	106	11.4
29	56.4	55	32.0	81	14.4	107	11.4
30	55.4	56	31.1	82	14.0	108	11.4
31	54.4	57	30.3	83	13.7	109	11.3
32	53.5	58	29.4	84	13.4	110	11.3
33	52.5	59	28.6	85	13.1	111	11.3
34	51.6	60	27.8	86	12.9	112	11.3
35	50.6	61	26.9	87	12.7	113	11.3
36	49.7	62	26.1	88	12.5	114	11.3
37	48.7	63	25.3	89	12.3	115	11.3
38	47.8	64	24.6	90	12.2	116	11.3
39	46.8	65	23.8	91	12.1	117	11.3
40	45.9	66	23.1	92	11.9	118	11.3
41	44.9	67	22.3	93	11.9	119	11.2
42	43.9	68	21.6	94	11.8	120+	11.2
43	43.0	69	20.9	95	11.7
44	42.1	70	20.2	96	11.6
45	41.1	71	19.6	97	11.6

Owner age 81

Joint life and last survivor expectancy factors for an owner age 81 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.1	46	40.1	72	18.7	98	10.9
21	64.1	47	39.2	73	18.1	99	10.9
22	63.1	48	38.3	74	17.4	100	10.8
23	62.1	49	37.3	75	16.9	101	10.8
24	61.2	50	36.4	76	16.3	102	10.8
25	60.2	51	35.5	77	15.8	103	10.7
26	59.2	52	34.6	78	15.3	104	10.7
27	58.3	53	33.7	79	14.8	105	10.7
28	57.3	54	32.8	80	14.4	106	10.7
29	56.4	55	31.9	81	14.0	107	10.7
30	55.4	56	31.1	82	13.6	108	10.7
31	54.4	57	30.2	83	13.2	109	10.7
32	53.5	58	29.3	84	12.9	110	10.7
33	52.5	59	28.5	85	12.6	111	10.7
34	51.6	60	27.7	86	12.4	112	10.7
35	50.6	61	26.9	87	12.2	113	10.7
36	49.7	62	26.0	88	12.0	114	10.7
37	48.7	63	25.2	89	11.8	115	10.7
38	47.7	64	24.5	90	11.6	116	10.6
39	46.8	65	23.7	91	11.5	117	10.6
40	45.8	66	22.9	92	11.4	118	10.6
41	44.9	67	22.2	93	11.3	119	10.6
42	43.9	68	21.5	94	11.2	120+	10.5
43	43.0	69	20.7	95	11.1
44	42.0	70	20.0	96	11.0
45	41.1	71	19.4	97	11.0

Owner age 82

Joint life and last survivor expectancy factors for an owner age 82 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.1	46	40.1	72	18.5	98	10.3
21	64.1	47	39.2	73	17.9	99	10.2
22	63.1	48	38.3	74	17.2	100	10.2
23	62.1	49	37.3	75	16.6	101	10.2
24	61.2	50	36.4	76	16.0	102	10.1
25	60.2	51	35.5	77	15.5	103	10.1
26	59.2	52	34.6	78	15.0	104	10.1
27	58.3	53	33.7	79	14.5	105	10.1
28	57.3	54	32.8	80	14.0	106	10.1
29	56.3	55	31.9	81	13.6	107	10.1
30	55.4	56	31.0	82	13.2	108	10.1
31	54.4	57	30.1	83	12.8	109	10.1
32	53.5	58	29.3	84	12.5	110	10.1
33	52.5	59	28.4	85	12.2	111	10.1
34	51.6	60	27.6	86	11.9	112	10.1
35	50.6	61	26.8	87	11.7	113	10.0
36	49.7	62	26.0	88	11.5	114	10.0
37	48.7	63	25.2	89	11.3	115	10.0
38	47.7	64	24.4	90	11.1	116	10.0
39	46.8	65	23.6	91	10.9	117	10.0
40	45.8	66	22.8	92	10.8	118	10.0
41	44.9	67	22.1	93	10.7	119	9.9
42	43.9	68	21.3	94	10.6	120+	9.9
43	43.0	69	20.6	95	10.5
44	42.0	70	19.9	96	10.4
45	41.1	71	19.2	97	10.4

Owner age 83

Joint life and last survivor expectancy factors for an owner age 83 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.1	46	40.1	72	18.3	98	9.7
21	64.1	47	39.2	73	17.7	99	9.7
22	63.1	48	38.2	74	17.0	100	9.6
23	62.1	49	37.3	75	16.4	101	9.6
24	61.2	50	36.4	76	15.8	102	9.6
25	60.2	51	35.4	77	15.2	103	9.5
26	59.2	52	34.5	78	14.7	104	9.5
27	58.3	53	33.6	79	14.2	105	9.5
28	57.3	54	32.7	80	13.7	106	9.5
29	56.3	55	31.8	81	13.2	107	9.5
30	55.4	56	31.0	82	12.8	108	9.5
31	54.4	57	30.1	83	12.4	109	9.5
32	53.5	58	29.2	84	12.1	110	9.5
33	52.5	59	28.4	85	11.8	111	9.5
34	51.6	60	27.5	86	11.5	112	9.5
35	50.6	61	26.7	87	11.2	113	9.4
36	49.6	62	25.9	88	11.0	114	9.4
37	48.7	63	25.1	89	10.8	115	9.4
38	47.7	64	24.3	90	10.6	116	9.4
39	46.8	65	23.5	91	10.4	117	9.4
40	45.8	66	22.7	92	10.3	118	9.3
41	44.9	67	22.0	93	10.1	119	9.3
42	43.9	68	21.2	94	10.0	120+	9.3
43	43.0	69	20.5	95	9.9
44	42.0	70	19.7	96	9.9
45	41.1	71	19.0	97	9.8

Owner age 84

Joint life and last survivor expectancy factors for an owner age 84 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.1	46	40.1	72	18.2	98	9.2
21	64.1	47	39.2	73	17.5	99	9.1
22	63.1	48	38.2	74	16.8	100	9.1
23	62.1	49	37.3	75	16.2	101	9.0
24	61.2	50	36.3	76	15.6	102	9.0
25	60.2	51	35.4	77	15.0	103	9.0
26	59.2	52	34.5	78	14.4	104	8.9
27	58.3	53	33.6	79	13.9	105	8.9
28	57.3	54	32.7	80	13.4	106	8.9
29	56.3	55	31.8	81	12.9	107	8.9
30	55.4	56	30.9	82	12.5	108	8.9
31	54.4	57	30.0	83	12.1	109	8.9
32	53.5	58	29.2	84	11.7	110	8.9
33	52.5	59	28.3	85	11.4	111	8.9
34	51.5	60	27.5	86	11.1	112	8.9
35	50.6	61	26.7	87	10.8	113	8.9
36	49.6	62	25.8	88	10.5	114	8.9
37	48.7	63	25.0	89	10.3	115	8.8
38	47.7	64	24.2	90	10.1	116	8.8
39	46.8	65	23.4	91	9.9	117	8.8
40	45.8	66	22.6	92	9.8	118	8.8
41	44.9	67	21.9	93	9.6	119	8.7
42	43.9	68	21.1	94	9.5	120+	8.7
43	42.9	69	20.4	95	9.4
44	42.0	70	19.6	96	9.3
45	41.0	71	18.9	97	9.2

Owner age 85

Joint life and last survivor expectancy factors for an owner age 85 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.1	46	40.1	72	18.1	98	8.7
21	64.1	47	39.1	73	17.4	99	8.6
22	63.1	48	38.2	74	16.7	100	8.5
23	62.1	49	37.3	75	16.0	101	8.5
24	61.2	50	36.3	76	15.4	102	8.5
25	60.2	51	35.4	77	14.8	103	8.4
26	59.2	52	34.5	78	14.2	104	8.4
27	58.3	53	33.6	79	13.6	105	8.4
28	57.3	54	32.7	80	13.1	106	8.4
29	56.3	55	31.8	81	12.6	107	8.4
30	55.4	56	30.9	82	12.2	108	8.4
31	54.4	57	30.0	83	11.8	109	8.4
32	53.5	58	29.1	84	11.4	110	8.3
33	52.5	59	28.3	85	11.0	111	8.3
34	51.5	60	27.4	86	10.7	112	8.3
35	50.6	61	26.6	87	10.4	113	8.3
36	49.6	62	25.8	88	10.1	114	8.3
37	48.7	63	25.0	89	9.9	115	8.3
38	47.7	64	24.1	90	9.7	116	8.3
39	46.8	65	23.3	91	9.5	117	8.2
40	45.8	66	22.6	92	9.3	118	8.2
41	44.8	67	21.8	93	9.2	119	8.2
42	43.9	68	21.0	94	9.0	120+	8.1
43	42.9	69	20.3	95	8.9
44	42.0	70	19.5	96	8.8
45	41.0	71	18.8	97	8.7

Owner age 86

Joint life and last survivor expectancy factors for an owner age 86 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.1	46	40.1	72	17.9	98	8.2
21	64.1	47	39.1	73	17.2	99	8.1
22	63.1	48	38.2	74	16.5	100	8.0
23	62.1	49	37.2	75	15.9	101	8.0
24	61.1	50	36.3	76	15.2	102	8.0
25	60.2	51	35.4	77	14.6	103	7.9
26	59.2	52	34.5	78	14.0	104	7.9
27	58.2	53	33.5	79	13.4	105	7.9
28	57.3	54	32.6	80	12.9	106	7.9
29	56.3	55	31.7	81	12.4	107	7.9
30	55.4	56	30.9	82	11.9	108	7.8
31	54.4	57	30.0	83	11.5	109	7.8
32	53.5	58	29.1	84	11.1	110	7.8
33	52.5	59	28.2	85	10.7	111	7.8
34	51.5	60	27.4	86	10.4	112	7.8
35	50.6	61	26.6	87	10.0	113	7.8
36	49.6	62	25.7	88	9.8	114	7.8
37	48.7	63	24.9	89	9.5	115	7.8
38	47.7	64	24.1	90	9.3	116	7.7
39	46.7	65	23.3	91	9.1	117	7.7
40	45.8	66	22.5	92	8.9	118	7.7
41	44.8	67	21.7	93	8.7	119	7.6
42	43.9	68	20.9	94	8.6	120+	7.6
43	42.9	69	20.2	95	8.5
44	42.0	70	19.4	96	8.4
45	41.0	71	18.7	97	8.3

Owner age 87

Joint life and last survivor expectancy factors for an owner age 87 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.1	72	17.8	98	7.7
21	64.1	47	39.1	73	17.1	99	7.6
22	63.1	48	38.2	74	16.4	100	7.6
23	62.1	49	37.2	75	15.7	101	7.5
24	61.1	50	36.3	76	15.1	102	7.5
25	60.2	51	35.4	77	14.4	103	7.4
26	59.2	52	34.4	78	13.8	104	7.4
27	58.2	53	33.5	79	13.2	105	7.4
28	57.3	54	32.6	80	12.7	106	7.4
29	56.3	55	31.7	81	12.2	107	7.4
30	55.4	56	30.8	82	11.7	108	7.4
31	54.4	57	29.9	83	11.2	109	7.4
32	53.4	58	29.1	84	10.8	110	7.4
33	52.5	59	28.2	85	10.4	111	7.3
34	51.5	60	27.4	86	10.0	112	7.3
35	50.6	61	26.5	87	9.7	113	7.3
36	49.6	62	25.7	88	9.4	114	7.3
37	48.7	63	24.9	89	9.1	115	7.3
38	47.7	64	24.0	90	8.9	116	7.3
39	46.7	65	23.2	91	8.7	117	7.2
40	45.8	66	22.4	92	8.5	118	7.2
41	44.8	67	21.6	93	8.3	119	7.1
42	43.9	68	20.9	94	8.2	120+	7.1
43	42.9	69	20.1	95	8.0
44	42.0	70	19.3	96	7.9
45	41.0	71	18.6	97	7.8

Owner age 88

Joint life and last survivor expectancy factors for an owner age 88 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.7	98	7.3
21	64.1	47	39.1	73	17.0	99	7.2
22	63.1	48	38.2	74	16.3	100	7.2
23	62.1	49	37.2	75	15.6	101	7.1
24	61.1	50	36.3	76	14.9	102	7.0
25	60.2	51	35.3	77	14.3	103	7.0
26	59.2	52	34.4	78	13.7	104	7.0
27	58.2	53	33.5	79	13.1	105	6.9
28	57.3	54	32.6	80	12.5	106	6.9
29	56.3	55	31.7	81	12.0	107	6.9
30	55.4	56	30.8	82	11.5	108	6.9
31	54.4	57	29.9	83	11.0	109	6.9
32	53.4	58	29.0	84	10.5	110	6.9
33	52.5	59	28.2	85	10.1	111	6.9
34	51.5	60	27.3	86	9.8	112	6.9
35	50.6	61	26.5	87	9.4	113	6.9
36	49.6	62	25.6	88	9.1	114	6.9
37	48.7	63	24.8	89	8.8	115	6.8
38	47.7	64	24.0	90	8.6	116	6.8
39	46.7	65	23.2	91	8.3	117	6.8
40	45.8	66	22.4	92	8.1	118	6.7
41	44.8	67	21.6	93	7.9	119	6.6
42	43.9	68	20.8	94	7.8	120+	6.6
43	42.9	69	20.0	95	7.6
44	42.0	70	19.2	96	7.5
45	41.0	71	18.5	97	7.4

Owner age 89

Joint life and last survivor expectancy factors for an owner age 89 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.7	98	6.9
21	64.1	47	39.1	73	16.9	99	6.8
22	63.1	48	38.1	74	16.2	100	6.8
23	62.1	49	37.2	75	15.5	101	6.7
24	61.1	50	36.3	76	14.8	102	6.6
25	60.2	51	35.3	77	14.2	103	6.6
26	59.2	52	34.4	78	13.5	104	6.6
27	58.2	53	33.5	79	12.9	105	6.5
28	57.3	54	32.6	80	12.3	106	6.5
29	56.3	55	31.7	81	11.8	107	6.5
30	55.4	56	30.8	82	11.3	108	6.5
31	54.4	57	29.9	83	10.8	109	6.5
32	53.4	58	29.0	84	10.3	110	6.5
33	52.5	59	28.2	85	9.9	111	6.5
34	51.5	60	27.3	86	9.5	112	6.5
35	50.6	61	26.4	87	9.1	113	6.4
36	49.6	62	25.6	88	8.8	114	6.4
37	48.7	63	24.8	89	8.5	115	6.4
38	47.7	64	24.0	90	8.3	116	6.4
39	46.7	65	23.1	91	8.0	117	6.3
40	45.8	66	22.3	92	7.8	118	6.3
41	44.8	67	21.5	93	7.6	119	6.2
42	43.9	68	20.7	94	7.4	120+	6.1
43	42.9	69	20.0	95	7.3
44	41.9	70	19.2	96	7.1
45	41.0	71	18.4	97	7.0

Owner age 90

Joint life and last survivor expectancy factors for an owner age 90 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.6	98	6.6
21	64.1	47	39.1	73	16.9	99	6.5
22	63.1	48	38.1	74	16.1	100	6.4
23	62.1	49	37.2	75	15.4	101	6.3
24	61.1	50	36.3	76	14.7	102	6.3
25	60.2	51	35.3	77	14.1	103	6.2
26	59.2	52	34.4	78	13.4	104	6.2
27	58.2	53	33.5	79	12.8	105	6.1
28	57.3	54	32.6	80	12.2	106	6.1
29	56.3	55	31.7	81	11.6	107	6.1
30	55.4	56	30.8	82	11.1	108	6.1
31	54.4	57	29.9	83	10.6	109	6.1
32	53.4	58	29.0	84	10.1	110	6.1
33	52.5	59	28.1	85	9.7	111	6.1
34	51.5	60	27.3	86	9.3	112	6.1
35	50.6	61	26.4	87	8.9	113	6.1
36	49.6	62	25.6	88	8.6	114	6.0
37	48.6	63	24.7	89	8.3	115	6.0
38	47.7	64	23.9	90	8.0	116	6.0
39	46.7	65	23.1	91	7.7	117	5.9
40	45.8	66	22.3	92	7.5	118	5.8
41	44.8	67	21.5	93	7.3	119	5.8
42	43.9	68	20.7	94	7.1	120+	5.7
43	42.9	69	19.9	95	6.9
44	41.9	70	19.1	96	6.8
45	41.0	71	18.4	97	6.7

Owner age 91

Joint life and last survivor expectancy factors for an owner age 91 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.5	98	6.2
21	64.1	47	39.1	73	16.8	99	6.1
22	63.1	48	38.1	74	16.1	100	6.0
23	62.1	49	37.2	75	15.3	101	6.0
24	61.1	50	36.2	76	14.6	102	5.9
25	60.2	51	35.3	77	14.0	103	5.9
26	59.2	52	34.4	78	13.3	104	5.8
27	58.2	53	33.5	79	12.7	105	5.8
28	57.3	54	32.5	80	12.1	106	5.8
29	56.3	55	31.6	81	11.5	107	5.8
30	55.3	56	30.7	82	10.9	108	5.7
31	54.4	57	29.9	83	10.4	109	5.7
32	53.4	58	29.0	84	9.9	110	5.7
33	52.5	59	28.1	85	9.5	111	5.7
34	51.5	60	27.3	86	9.1	112	5.7
35	50.6	61	26.4	87	8.7	113	5.7
36	49.6	62	25.6	88	8.3	114	5.7
37	48.6	63	24.7	89	8.0	115	5.6
38	47.7	64	23.9	90	7.7	116	5.6
39	46.7	65	23.1	91	7.5	117	5.5
40	45.8	66	22.3	92	7.2	118	5.5
41	44.8	67	21.5	93	7.0	119	5.4
42	43.9	68	20.7	94	6.8	120+	5.3
43	42.9	69	19.9	95	6.6
44	41.9	70	19.1	96	6.5
45	41.0	71	18.3	97	6.4

Owner age 92

Joint life and last survivor expectancy factors for an owner age 92 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.5	98	5.9
21	64.1	47	39.1	73	16.7	99	5.8
22	63.1	48	38.1	74	16.0	100	5.7
23	62.1	49	37.2	75	15.3	101	5.6
24	61.1	50	36.2	76	14.6	102	5.6
25	60.2	51	35.3	77	13.9	103	5.5
26	59.2	52	34.4	78	13.2	104	5.5
27	58.2	53	33.5	79	12.6	105	5.4
28	57.3	54	32.5	80	11.9	106	5.4
29	56.3	55	31.6	81	11.4	107	5.4
30	55.3	56	30.7	82	10.8	108	5.4
31	54.4	57	29.8	83	10.3	109	5.4
32	53.4	58	29.0	84	9.8	110	5.4
33	52.5	59	28.1	85	9.3	111	5.4
34	51.5	60	27.2	86	8.9	112	5.4
35	50.6	61	26.4	87	8.5	113	5.3
36	49.6	62	25.5	88	8.1	114	5.3
37	48.6	63	24.7	89	7.8	115	5.3
38	47.7	64	23.9	90	7.5	116	5.2
39	46.7	65	23.0	91	7.2	117	5.2
40	45.8	66	22.2	92	7.0	118	5.1
41	44.8	67	21.4	93	6.7	119	5.0
42	43.8	68	20.6	94	6.5	120+	4.9
43	42.9	69	19.8	95	6.4
44	41.9	70	19.0	96	6.2
45	41.0	71	18.3	97	6.1

Owner age 93

Joint life and last survivor expectancy factors for an owner age 93 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.4	98	5.7
21	64.1	47	39.1	73	16.7	99	5.5
22	63.1	48	38.1	74	15.9	100	5.4
23	62.1	49	37.2	75	15.2	101	5.3
24	61.1	50	36.2	76	14.5	102	5.3
25	60.2	51	35.3	77	13.8	103	5.2
26	59.2	52	34.4	78	13.1	104	5.2
27	58.2	53	33.4	79	12.5	105	5.1
28	57.3	54	32.5	80	11.9	106	5.1
29	56.3	55	31.6	81	11.3	107	5.1
30	55.3	56	30.7	82	10.7	108	5.1
31	54.4	57	29.8	83	10.1	109	5.1
32	53.4	58	29.0	84	9.6	110	5.1
33	52.5	59	28.1	85	9.2	111	5.1
34	51.5	60	27.2	86	8.7	112	5.1
35	50.6	61	26.4	87	8.3	113	5.0
36	49.6	62	25.5	88	7.9	114	5.0
37	48.6	63	24.7	89	7.6	115	5.0
38	47.7	64	23.8	90	7.3	116	4.9
39	46.7	65	23.0	91	7.0	117	4.9
40	45.8	66	22.2	92	6.7	118	4.8
41	44.8	67	21.4	93	6.5	119	4.7
42	43.8	68	20.6	94	6.3	120+	4.6
43	42.9	69	19.8	95	6.1
44	41.9	70	19.0	96	5.9
45	41.0	71	18.2	97	5.8

Owner age 94

Joint life and last survivor expectancy factors for an owner age 94 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.4	98	5.4
21	64.1	47	39.1	73	16.6	99	5.3
22	63.1	48	38.1	74	15.9	100	5.2
23	62.1	49	37.2	75	15.2	101	5.1
24	61.1	50	36.2	76	14.4	102	5.0
25	60.2	51	35.3	77	13.7	103	4.9
26	59.2	52	34.4	78	13.1	104	4.9
27	58.2	53	33.4	79	12.4	105	4.9
28	57.3	54	32.5	80	11.8	106	4.8
29	56.3	55	31.6	81	11.2	107	4.8
30	55.3	56	30.7	82	10.6	108	4.8
31	54.4	57	29.8	83	10.0	109	4.8
32	53.4	58	28.9	84	9.5	110	4.8
33	52.5	59	28.1	85	9.0	111	4.8
34	51.5	60	27.2	86	8.6	112	4.8
35	50.6	61	26.3	87	8.2	113	4.7
36	49.6	62	25.5	88	7.8	114	4.7
37	48.6	63	24.7	89	7.4	115	4.7
38	47.7	64	23.8	90	7.1	116	4.6
39	46.7	65	23.0	91	6.8	117	4.6
40	45.8	66	22.2	92	6.5	118	4.5
41	44.8	67	21.4	93	6.3	119	4.4
42	43.8	68	20.6	94	6.1	120+	4.3
43	42.9	69	19.8	95	5.9
44	41.9	70	19.0	96	5.7
45	41.0	71	18.2	97	5.5

Owner age 95

Joint life and last survivor expectancy factors for an owner age 95 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.4	98	5.2
21	64.1	47	39.1	73	16.6	99	5.0
22	63.1	48	38.1	74	15.9	100	4.9
23	62.1	49	37.2	75	15.1	101	4.8
24	61.1	50	36.2	76	14.4	102	4.7
25	60.2	51	35.3	77	13.7	103	4.7
26	59.2	52	34.4	78	13.0	104	4.6
27	58.2	53	33.4	79	12.3	105	4.6
28	57.3	54	32.5	80	11.7	106	4.6
29	56.3	55	31.6	81	11.1	107	4.6
30	55.3	56	30.7	82	10.5	108	4.5
31	54.4	57	29.8	83	9.9	109	4.5
32	53.4	58	28.9	84	9.4	110	4.5
33	52.5	59	28.1	85	8.9	111	4.5
34	51.5	60	27.2	86	8.5	112	4.5
35	50.6	61	26.3	87	8.0	113	4.5
36	49.6	62	25.5	88	7.6	114	4.4
37	48.6	63	24.6	89	7.3	115	4.4
38	47.7	64	23.8	90	6.9	116	4.4
39	46.7	65	23.0	91	6.6	117	4.3
40	45.8	66	22.2	92	6.4	118	4.2
41	44.8	67	21.4	93	6.1	119	4.1
42	43.8	68	20.6	94	5.9	120+	4.0
43	42.9	69	19.7	95	5.7
44	41.9	70	18.9	96	5.5
45	41.0	71	18.2	97	5.3

Owner age 96

Joint life and last survivor expectancy factors for an owner age 96 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.4	98	5.0
21	64.1	47	39.1	73	16.6	99	4.8
22	63.1	48	38.1	74	15.8	100	4.7
23	62.1	49	37.2	75	15.1	101	4.6
24	61.1	50	36.2	76	14.3	102	4.5
25	60.2	51	35.3	77	13.6	103	4.5
26	59.2	52	34.3	78	12.9	104	4.4
27	58.2	53	33.4	79	12.3	105	4.4
28	57.3	54	32.5	80	11.6	106	4.3
29	56.3	55	31.6	81	11.0	107	4.3
30	55.3	56	30.7	82	10.4	108	4.3
31	54.4	57	29.8	83	9.9	109	4.3
32	53.4	58	28.9	84	9.3	110	4.3
33	52.5	59	28.0	85	8.8	111	4.3
34	51.5	60	27.2	86	8.4	112	4.3
35	50.6	61	26.3	87	7.9	113	4.2
36	49.6	62	25.5	88	7.5	114	4.2
37	48.6	63	24.6	89	7.1	115	4.2
38	47.7	64	23.8	90	6.8	116	4.1
39	46.7	65	23.0	91	6.5	117	4.0
40	45.8	66	22.2	92	6.2	118	3.9
41	44.8	67	21.3	93	5.9	119	3.8
42	43.8	68	20.5	94	5.7	120+	3.7
43	42.9	69	19.7	95	5.5
44	41.9	70	18.9	96	5.3
45	41.0	71	18.1	97	5.1

Owner age 97

Joint life and last survivor expectancy factors for an owner age 97 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.3	98	4.8
21	64.1	47	39.1	73	16.6	99	4.6
22	63.1	48	38.1	74	15.8	100	4.5
23	62.1	49	37.2	75	15.0	101	4.4
24	61.1	50	36.2	76	14.3	102	4.3
25	60.2	51	35.3	77	13.6	103	4.2
26	59.2	52	34.3	78	12.9	104	4.2
27	58.2	53	33.4	79	12.2	105	4.1
28	57.3	54	32.5	80	11.6	106	4.1
29	56.3	55	31.6	81	11.0	107	4.1
30	55.3	56	30.7	82	10.4	108	4.1
31	54.4	57	29.8	83	9.8	109	4.1
32	53.4	58	28.9	84	9.2	110	4.1
33	52.5	59	28.0	85	8.7	111	4.1
34	51.5	60	27.2	86	8.3	112	4.0
35	50.6	61	26.3	87	7.8	113	4.0
36	49.6	62	25.5	88	7.4	114	4.0
37	48.6	63	24.6	89	7.0	115	4.0
38	47.7	64	23.8	90	6.7	116	3.9
39	46.7	65	23.0	91	6.4	117	3.8
40	45.8	66	22.1	92	6.1	118	3.7
41	44.8	67	21.3	93	5.8	119	3.6
42	43.8	68	20.5	94	5.5	120+	3.4
43	42.9	69	19.7	95	5.3
44	41.9	70	18.9	96	5.1
45	41.0	71	18.1	97	4.9

Owner age 98

Joint life and last survivor expectancy factors for an owner age 98 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.3	98	4.6
21	64.1	47	39.1	73	16.5	99	4.5
22	63.1	48	38.1	74	15.8	100	4.3
23	62.1	49	37.2	75	15.0	101	4.2
24	61.1	50	36.2	76	14.3	102	4.1
25	60.2	51	35.3	77	13.6	103	4.1
26	59.2	52	34.3	78	12.9	104	4.0
27	58.2	53	33.4	79	12.2	105	4.0
28	57.3	54	32.5	80	11.5	106	3.9
29	56.3	55	31.6	81	10.9	107	3.9
30	55.3	56	30.7	82	10.3	108	3.9
31	54.4	57	29.8	83	9.7	109	3.9
32	53.4	58	28.9	84	9.2	110	3.9
33	52.5	59	28.0	85	8.7	111	3.9
34	51.5	60	27.2	86	8.2	112	3.8
35	50.6	61	26.3	87	7.7	113	3.8
36	49.6	62	25.5	88	7.3	114	3.8
37	48.6	63	24.6	89	6.9	115	3.8
38	47.7	64	23.8	90	6.6	116	3.7
39	46.7	65	22.9	91	6.2	117	3.6
40	45.8	66	22.1	92	5.9	118	3.5
41	44.8	67	21.3	93	5.7	119	3.3
42	43.8	68	20.5	94	5.4	120+	3.2
43	42.9	69	19.7	95	5.2
44	41.9	70	18.9	96	5.0
45	41.0	71	18.1	97	4.8

Owner age 99

Joint life and last survivor expectancy factors for an owner age 99 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.3	98	4.5
21	64.1	47	39.1	73	16.5	99	4.3
22	63.1	48	38.1	74	15.7	100	4.2
23	62.1	49	37.2	75	15.0	101	4.1
24	61.1	50	36.2	76	14.3	102	4.0
25	60.2	51	35.3	77	13.5	103	3.9
26	59.2	52	34.3	78	12.8	104	3.8
27	58.2	53	33.4	79	12.2	105	3.8
28	57.3	54	32.5	80	11.5	106	3.8
29	56.3	55	31.6	81	10.9	107	3.7
30	55.3	56	30.7	82	10.2	108	3.7
31	54.4	57	29.8	83	9.7	109	3.7
32	53.4	58	28.9	84	9.1	110	3.7
33	52.5	59	28.0	85	8.6	111	3.7
34	51.5	60	27.2	86	8.1	112	3.7
35	50.6	61	26.3	87	7.6	113	3.6
36	49.6	62	25.4	88	7.2	114	3.6
37	48.6	63	24.6	89	6.8	115	3.6
38	47.7	64	23.8	90	6.5	116	3.5
39	46.7	65	22.9	91	6.1	117	3.4
40	45.8	66	22.1	92	5.8	118	3.3
41	44.8	67	21.3	93	5.5	119	3.1
42	43.8	68	20.5	94	5.3	120+	3.0
43	42.9	69	19.7	95	5.0
44	41.9	70	18.9	96	4.8
45	41.0	71	18.1	97	4.6

Owner age 100

Joint life and last survivor expectancy factors for an owner age 100 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.3	98	4.3
21	64.1	47	39.0	73	16.5	99	4.2
22	63.1	48	38.1	74	15.7	100	4.1
23	62.1	49	37.1	75	15.0	101	3.9
24	61.1	50	36.2	76	14.2	102	3.8
25	60.2	51	35.3	77	13.5	103	3.7
26	59.2	52	34.3	78	12.8	104	3.7
27	58.2	53	33.4	79	12.1	105	3.6
28	57.3	54	32.5	80	11.5	106	3.6
29	56.3	55	31.6	81	10.8	107	3.6
30	55.3	56	30.7	82	10.2	108	3.6
31	54.4	57	29.8	83	9.6	109	3.6
32	53.4	58	28.9	84	9.1	110	3.5
33	52.5	59	28.0	85	8.5	111	3.5
34	51.5	60	27.1	86	8.0	112	3.5
35	50.6	61	26.3	87	7.6	113	3.5
36	49.6	62	25.4	88	7.2	114	3.5
37	48.6	63	24.6	89	6.8	115	3.4
38	47.7	64	23.8	90	6.4	116	3.3
39	46.7	65	22.9	91	6.0	117	3.3
40	45.8	66	22.1	92	5.7	118	3.1
41	44.8	67	21.3	93	5.4	119	2.9
42	43.8	68	20.5	94	5.2	120+	2.8
43	42.9	69	19.7	95	4.9
44	41.9	70	18.9	96	4.7
45	41.0	71	18.1	97	4.5

Owner age 101

Joint life and last survivor expectancy factors for an owner age 101 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.3	98	4.2
21	64.1	47	39.0	73	16.5	99	4.1
22	63.1	48	38.1	74	15.7	100	3.9
23	62.1	49	37.1	75	15.0	101	3.8
24	61.1	50	36.2	76	14.2	102	3.7
25	60.2	51	35.3	77	13.5	103	3.6
26	59.2	52	34.3	78	12.8	104	3.5
27	58.2	53	33.4	79	12.1	105	3.5
28	57.3	54	32.5	80	11.4	106	3.5
29	56.3	55	31.6	81	10.8	107	3.4
30	55.3	56	30.7	82	10.2	108	3.4
31	54.4	57	29.8	83	9.6	109	3.4
32	53.4	58	28.9	84	9.0	110	3.4
33	52.5	59	28.0	85	8.5	111	3.4
34	51.5	60	27.1	86	8.0	112	3.4
35	50.6	61	26.3	87	7.5	113	3.4
36	49.6	62	25.4	88	7.1	114	3.3
37	48.6	63	24.6	89	6.7	115	3.3
38	47.7	64	23.8	90	6.3	116	3.2
39	46.7	65	22.9	91	6.0	117	3.1
40	45.8	66	22.1	92	5.6	118	3.0
41	44.8	67	21.3	93	5.3	119	2.8
42	43.8	68	20.5	94	5.1	120+	2.6
43	42.9	69	19.7	95	4.8
44	41.9	70	18.9	96	4.6
45	41.0	71	18.1	97	4.4

Owner age 102

Joint life and last survivor expectancy factors for an owner age 102 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.3	98	4.1
21	64.1	47	39.0	73	16.5	99	4.0
22	63.1	48	38.1	74	15.7	100	3.8
23	62.1	49	37.1	75	14.9	101	3.7
24	61.1	50	36.2	76	14.2	102	3.6
25	60.2	51	35.3	77	13.5	103	3.5
26	59.2	52	34.3	78	12.8	104	3.4
27	58.2	53	33.4	79	12.1	105	3.4
28	57.3	54	32.5	80	11.4	106	3.3
29	56.3	55	31.6	81	10.8	107	3.3
30	55.3	56	30.7	82	10.1	108	3.3
31	54.4	57	29.8	83	9.6	109	3.3
32	53.4	58	28.9	84	9.0	110	3.3
33	52.5	59	28.0	85	8.5	111	3.3
34	51.5	60	27.1	86	8.0	112	3.3
35	50.6	61	26.3	87	7.5	113	3.2
36	49.6	62	25.4	88	7.0	114	3.2
37	48.6	63	24.6	89	6.6	115	3.2
38	47.7	64	23.7	90	6.3	116	3.1
39	46.7	65	22.9	91	5.9	117	3.0
40	45.8	66	22.1	92	5.6	118	2.8
41	44.8	67	21.3	93	5.3	119	2.6
42	43.8	68	20.5	94	5.0	120+	2.5
43	42.9	69	19.7	95	4.7
44	41.9	70	18.8	96	4.5
45	41.0	71	18.0	97	4.3

Owner age 103

Joint life and last survivor expectancy factors for an owner age 103 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.3	98	4.1
21	64.1	47	39.0	73	16.5	99	3.9
22	63.1	48	38.1	74	15.7	100	3.7
23	62.1	49	37.1	75	14.9	101	3.6
24	61.1	50	36.2	76	14.2	102	3.5
25	60.2	51	35.3	77	13.5	103	3.4
26	59.2	52	34.3	78	12.8	104	3.3
27	58.2	53	33.4	79	12.1	105	3.3
28	57.3	54	32.5	80	11.4	106	3.2
29	56.3	55	31.6	81	10.7	107	3.2
30	55.3	56	30.7	82	10.1	108	3.2
31	54.4	57	29.8	83	9.5	109	3.2
32	53.4	58	28.9	84	9.0	110	3.2
33	52.5	59	28.0	85	8.4	111	3.2
34	51.5	60	27.1	86	7.9	112	3.2
35	50.5	61	26.3	87	7.4	113	3.1
36	49.6	62	25.4	88	7.0	114	3.1
37	48.6	63	24.6	89	6.6	115	3.1
38	47.7	64	23.7	90	6.2	116	3.0
39	46.7	65	22.9	91	5.9	117	2.9
40	45.8	66	22.1	92	5.5	118	2.7
41	44.8	67	21.3	93	5.2	119	2.5
42	43.8	68	20.5	94	4.9	120+	2.3
43	42.9	69	19.6	95	4.7
44	41.9	70	18.8	96	4.5
45	41.0	71	18.0	97	4.2

Owner age 104

Joint life and last survivor expectancy factors for an owner age 104 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.2	98	4.0
21	64.1	47	39.0	73	16.5	99	3.8
22	63.1	48	38.1	74	15.7	100	3.7
23	62.1	49	37.1	75	14.9	101	3.5
24	61.1	50	36.2	76	14.2	102	3.4
25	60.2	51	35.3	77	13.5	103	3.3
26	59.2	52	34.3	78	12.7	104	3.3
27	58.2	53	33.4	79	12.0	105	3.2
28	57.3	54	32.5	80	11.4	106	3.2
29	56.3	55	31.6	81	10.7	107	3.2
30	55.3	56	30.7	82	10.1	108	3.1
31	54.4	57	29.8	83	9.5	109	3.1
32	53.4	58	28.9	84	8.9	110	3.1
33	52.5	59	28.0	85	8.4	111	3.1
34	51.5	60	27.1	86	7.9	112	3.1
35	50.5	61	26.3	87	7.4	113	3.1
36	49.6	62	25.4	88	7.0	114	3.0
37	48.6	63	24.6	89	6.6	115	3.0
38	47.7	64	23.7	90	6.2	116	2.9
39	46.7	65	22.9	91	5.8	117	2.8
40	45.8	66	22.1	92	5.5	118	2.6
41	44.8	67	21.3	93	5.2	119	2.4
42	43.8	68	20.5	94	4.9	120+	2.2
43	42.9	69	19.6	95	4.6
44	41.9	70	18.8	96	4.4
45	41.0	71	18.0	97	4.2

Owner age 105

Joint life and last survivor expectancy factors for an owner age 105 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.2	98	4.0
21	64.1	47	39.0	73	16.5	99	3.8
22	63.1	48	38.1	74	15.7	100	3.6
23	62.1	49	37.1	75	14.9	101	3.5
24	61.1	50	36.2	76	14.2	102	3.4
25	60.2	51	35.3	77	13.4	103	3.3
26	59.2	52	34.3	78	12.7	104	3.2
27	58.2	53	33.4	79	12.0	105	3.1
28	57.3	54	32.5	80	11.4	106	3.1
29	56.3	55	31.6	81	10.7	107	3.1
30	55.3	56	30.7	82	10.1	108	3.1
31	54.4	57	29.8	83	9.5	109	3.1
32	53.4	58	28.9	84	8.9	110	3.1
33	52.5	59	28.0	85	8.4	111	3.0
34	51.5	60	27.1	86	7.9	112	3.0
35	50.5	61	26.3	87	7.4	113	3.0
36	49.6	62	25.4	88	6.9	114	3.0
37	48.6	63	24.6	89	6.5	115	2.9
38	47.7	64	23.7	90	6.1	116	2.8
39	46.7	65	22.9	91	5.8	117	2.7
40	45.7	66	22.1	92	5.4	118	2.6
41	44.8	67	21.3	93	5.1	119	2.4
42	43.8	68	20.5	94	4.9	120+	2.1
43	42.9	69	19.6	95	4.6
44	41.9	70	18.8	96	4.4
45	41.0	71	18.0	97	4.1

Owner age 106

Joint life and last survivor expectancy factors for an owner age 106 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.2	98	3.9
21	64.1	47	39.0	73	16.5	99	3.8
22	63.1	48	38.1	74	15.7	100	3.6
23	62.1	49	37.1	75	14.9	101	3.5
24	61.1	50	36.2	76	14.2	102	3.3
25	60.2	51	35.3	77	13.4	103	3.2
26	59.2	52	34.3	78	12.7	104	3.2
27	58.2	53	33.4	79	12.0	105	3.1
28	57.3	54	32.5	80	11.4	106	3.1
29	56.3	55	31.6	81	10.7	107	3.1
30	55.3	56	30.7	82	10.1	108	3.0
31	54.4	57	29.8	83	9.5	109	3.0
32	53.4	58	28.9	84	8.9	110	3.0
33	52.5	59	28.0	85	8.4	111	3.0
34	51.5	60	27.1	86	7.9	112	3.0
35	50.5	61	26.3	87	7.4	113	3.0
36	49.6	62	25.4	88	6.9	114	2.9
37	48.6	63	24.6	89	6.5	115	2.9
38	47.7	64	23.7	90	6.1	116	2.8
39	46.7	65	22.9	91	5.8	117	2.7
40	45.7	66	22.1	92	5.4	118	2.5
41	44.8	67	21.3	93	5.1	119	2.3
42	43.8	68	20.5	94	4.8	120+	2.1
43	42.9	69	19.6	95	4.6
44	41.9	70	18.8	96	4.3
45	41.0	71	18.0	97	4.1

Owner age 107

Joint life and last survivor expectancy factors for an owner age 107 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.2	98	3.9
21	64.1	47	39.0	73	16.5	99	3.7
22	63.1	48	38.1	74	15.7	100	3.6
23	62.1	49	37.1	75	14.9	101	3.4
24	61.1	50	36.2	76	14.2	102	3.3
25	60.2	51	35.3	77	13.4	103	3.2
26	59.2	52	34.3	78	12.7	104	3.2
27	58.2	53	33.4	79	12.0	105	3.1
28	57.3	54	32.5	80	11.4	106	3.1
29	56.3	55	31.6	81	10.7	107	3.0
30	55.3	56	30.7	82	10.1	108	3.0
31	54.4	57	29.8	83	9.5	109	3.0
32	53.4	58	28.9	84	8.9	110	3.0
33	52.5	59	28.0	85	8.4	111	3.0
34	51.5	60	27.1	86	7.9	112	3.0
35	50.5	61	26.3	87	7.4	113	2.9
36	49.6	62	25.4	88	6.9	114	2.9
37	48.6	63	24.6	89	6.5	115	2.9
38	47.7	64	23.7	90	6.1	116	2.8
39	46.7	65	22.9	91	5.8	117	2.7
40	45.7	66	22.1	92	5.4	118	2.5
41	44.8	67	21.3	93	5.1	119	2.3
42	43.8	68	20.5	94	4.8	120+	2.1
43	42.9	69	19.6	95	4.6
44	41.9	70	18.8	96	4.3
45	41.0	71	18.0	97	4.1

Owner age 108

Joint life and last survivor expectancy factors for an owner age 108 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.2	98	3.9
21	64.1	47	39.0	73	16.5	99	3.7
22	63.1	48	38.1	74	15.7	100	3.6
23	62.1	49	37.1	75	14.9	101	3.4
24	61.1	50	36.2	76	14.2	102	3.3
25	60.2	51	35.3	77	13.4	103	3.2
26	59.2	52	34.3	78	12.7	104	3.1
27	58.2	53	33.4	79	12.0	105	3.1
28	57.3	54	32.5	80	11.4	106	3.0
29	56.3	55	31.6	81	10.7	107	3.0
30	55.3	56	30.7	82	10.1	108	—
31	54.4	57	29.8	83	9.5	109	—
32	53.4	58	28.9	84	8.9	110	—
33	52.5	59	28.0	85	8.4	111	—
34	51.5	60	27.1	86	7.8	112	—
35	50.5	61	26.3	87	7.4	113	—
36	49.6	62	25.4	88	6.9	114	—
37	48.6	63	24.6	89	6.5	115	—
38	47.7	64	23.7	90	6.1	116	—
39	46.7	65	22.9	91	5.7	117	—
40	45.7	66	22.1	92	5.4	118	—
41	44.8	67	21.3	93	5.1	119	—
42	43.8	68	20.5	94	4.8	120+	—
43	42.9	69	19.6	95	4.5
44	41.9	70	18.8	96	4.3
45	41.0	71	18.0	97	4.1

Owner age 109

Joint life and last survivor expectancy factors for an owner age 109 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.2	98	3.9
21	64.1	47	39.0	73	16.4	99	3.7
22	63.1	48	38.1	74	15.7	100	3.6
23	62.1	49	37.1	75	14.9	101	3.4
24	61.1	50	36.2	76	14.2	102	3.3
25	60.2	51	35.3	77	13.4	103	3.2
26	59.2	52	34.3	78	12.7	104	3.1
27	58.2	53	33.4	79	12.0	105	3.1
28	57.3	54	32.5	80	11.3	106	3.0
29	56.3	55	31.6	81	10.7	107	3.0
30	55.3	56	30.7	82	10.1	108	—
31	54.4	57	29.8	83	9.5	109	—
32	53.4	58	28.9	84	8.9	110	—
33	52.5	59	28.0	85	8.4	111	—
34	51.5	60	27.1	86	7.8	112	—
35	50.5	61	26.3	87	7.4	113	—
36	49.6	62	25.4	88	6.9	114	—
37	48.6	63	24.6	89	6.5	115	—
38	47.7	64	23.7	90	6.1	116	—
39	46.7	65	22.9	91	5.7	117	—
40	45.7	66	22.1	92	5.4	118	—
41	44.8	67	21.3	93	5.1	119	—
42	43.8	68	20.4	94	4.8	120+	—
43	42.9	69	19.6	95	4.5
44	41.9	70	18.8	96	4.3
45	41.0	71	18.0	97	4.1

Owner age 110

Joint life and last survivor expectancy factors for an owner age 110 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.2	98	3.9
21	64.1	47	39.0	73	16.4	99	3.7
22	63.1	48	38.1	74	15.7	100	3.5
23	62.1	49	37.1	75	14.9	101	3.4
24	61.1	50	36.2	76	14.2	102	3.3
25	60.2	51	35.3	77	13.4	103	3.2
26	59.2	52	34.3	78	12.7	104	3.1
27	58.2	53	33.4	79	12.0	105	3.1
28	57.3	54	32.5	80	11.3	106	3.0
29	56.3	55	31.6	81	10.7	107	3.0
30	55.3	56	30.7	82	10.1	108	—
31	54.4	57	29.8	83	9.5	109	—
32	53.4	58	28.9	84	8.9	110	—
33	52.5	59	28.0	85	8.3	111	—
34	51.5	60	27.1	86	7.8	112	—
35	50.5	61	26.3	87	7.4	113	—
36	49.6	62	25.4	88	6.9	114	—
37	48.6	63	24.6	89	6.5	115	—
38	47.7	64	23.7	90	6.1	116	—
39	46.7	65	22.9	91	5.7	117	—
40	45.7	66	22.1	92	5.4	118	—
41	44.8	67	21.3	93	5.1	119	—
42	43.8	68	20.4	94	4.8	120+	—
43	42.9	69	19.6	95	4.5
44	41.9	70	18.8	96	4.3
45	41.0	71	18.0	97	4.1

Owner age 111

Joint life and last survivor expectancy factors for an owner age 111 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.2	98	3.9
21	64.1	47	39.0	73	16.4	99	3.7
22	63.1	48	38.1	74	15.7	100	3.5
23	62.1	49	37.1	75	14.9	101	3.4
24	61.1	50	36.2	76	14.2	102	3.3
25	60.2	51	35.3	77	13.4	103	3.2
26	59.2	52	34.3	78	12.7	104	3.1
27	58.2	53	33.4	79	12.0	105	3.0
28	57.3	54	32.5	80	11.3	106	3.0
29	56.3	55	31.6	81	10.7	107	3.0
30	55.3	56	30.7	82	10.1	108	—
31	54.4	57	29.8	83	9.5	109	—
32	53.4	58	28.9	84	8.9	110	—
33	52.5	59	28.0	85	8.3	111	—
34	51.5	60	27.1	86	7.8	112	—
35	50.5	61	26.3	87	7.3	113	—
36	49.6	62	25.4	88	6.9	114	—
37	48.6	63	24.6	89	6.5	115	—
38	47.7	64	23.7	90	6.1	116	—
39	46.7	65	22.9	91	5.7	117	—
40	45.7	66	22.1	92	5.4	118	—
41	44.8	67	21.3	93	5.1	119	—
42	43.8	68	20.4	94	4.8	120+	—
43	42.9	69	19.6	95	4.5
44	41.9	70	18.8	96	4.3
45	41.0	71	18.0	97	4.1

Owner age 112

Joint life and last survivor expectancy factors for an owner age 112 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.2	98	3.8
21	64.1	47	39.0	73	16.4	99	3.7
22	63.1	48	38.1	74	15.7	100	3.5
23	62.1	49	37.1	75	14.9	101	3.4
24	61.1	50	36.2	76	14.2	102	3.3
25	60.2	51	35.3	77	13.4	103	3.2
26	59.2	52	34.3	78	12.7	104	3.1
27	58.2	53	33.4	79	12.0	105	3.0
28	57.3	54	32.5	80	11.3	106	3.0
29	56.3	55	31.6	81	10.7	107	3.0
30	55.3	56	30.7	82	10.1	108	—
31	54.4	57	29.8	83	9.5	109	—
32	53.4	58	28.9	84	8.9	110	—
33	52.5	59	28.0	85	8.3	111	—
34	51.5	60	27.1	86	7.8	112	—
35	50.5	61	26.3	87	7.3	113	—
36	49.6	62	25.4	88	6.9	114	—
37	48.6	63	24.6	89	6.5	115	—
38	47.7	64	23.7	90	6.1	116	—
39	46.7	65	22.9	91	5.7	117	—
40	45.7	66	22.1	92	5.4	118	—
41	44.8	67	21.3	93	5.1	119	—
42	43.8	68	20.4	94	4.8	120+	—
43	42.9	69	19.6	95	4.5
44	41.9	70	18.8	96	4.3
45	41.0	71	18.0	97	4.0

Owner age 113

Joint life and last survivor expectancy factors for an owner age 113 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.2	98	3.8
21	64.1	47	39.0	73	16.4	99	3.6
22	63.1	48	38.1	74	15.7	100	3.5
23	62.1	49	37.1	75	14.9	101	3.4
24	61.1	50	36.2	76	14.2	102	3.2
25	60.2	51	35.3	77	13.4	103	3.1
26	59.2	52	34.3	78	12.7	104	3.1
27	58.2	53	33.4	79	12.0	105	3.0
28	57.3	54	32.5	80	11.3	106	3.0
29	56.3	55	31.6	81	10.7	107	2.9
30	55.3	56	30.7	82	10.0	108	—
31	54.4	57	29.8	83	9.4	109	—
32	53.4	58	28.9	84	8.9	110	—
33	52.5	59	28.0	85	8.3	111	—
34	51.5	60	27.1	86	7.8	112	—
35	50.5	61	26.3	87	7.3	113	—
36	49.6	62	25.4	88	6.9	114	—
37	48.6	63	24.6	89	6.4	115	—
38	47.7	64	23.7	90	6.1	116	—
39	46.7	65	22.9	91	5.7	117	—
40	45.7	66	22.1	92	5.3	118	—
41	44.8	67	21.3	93	5.0	119	—
42	43.8	68	20.4	94	4.7	120+	—
43	42.9	69	19.6	95	4.5
44	41.9	70	18.8	96	4.2
45	41.0	71	18.0	97	4.0

Owner age 114

Joint life and last survivor expectancy factors for an owner age 114 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.2	98	3.8
21	64.1	47	39.0	73	16.4	99	3.6
22	63.1	48	38.1	74	15.7	100	3.5
23	62.1	49	37.1	75	14.9	101	3.3
24	61.1	50	36.2	76	14.1	102	3.2
25	60.2	51	35.3	77	13.4	103	3.1
26	59.2	52	34.3	78	12.7	104	3.0
27	58.2	53	33.4	79	12.0	105	3.0
28	57.3	54	32.5	80	11.3	106	2.9
29	56.3	55	31.6	81	10.7	107	2.9
30	55.3	56	30.7	82	10.0	108	—
31	54.4	57	29.8	83	9.4	109	—
32	53.4	58	28.9	84	8.9	110	—
33	52.5	59	28.0	85	8.3	111	—
34	51.5	60	27.1	86	7.8	112	—
35	50.5	61	26.3	87	7.3	113	—
36	49.6	62	25.4	88	6.9	114	—
37	48.6	63	24.6	89	6.4	115	—
38	47.7	64	23.7	90	6.0	116	—
39	46.7	65	22.9	91	5.7	117	—
40	45.7	66	22.1	92	5.3	118	—
41	44.8	67	21.3	93	5.0	119	—
42	43.8	68	20.4	94	4.7	120+	—
43	42.9	69	19.6	95	4.4
44	41.9	70	18.8	96	4.2
45	41.0	71	18.0	97	4.0

Owner age 115

Joint life and last survivor expectancy factors for an owner age 115 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.2	98	3.8
21	64.1	47	39.0	73	16.4	99	3.6
22	63.1	48	38.1	74	15.7	100	3.4
23	62.1	49	37.1	75	14.9	101	3.3
24	61.1	50	36.2	76	14.1	102	3.2
25	60.2	51	35.3	77	13.4	103	3.1
26	59.2	52	34.3	78	12.7	104	3.0
27	58.2	53	33.4	79	12.0	105	2.9
28	57.3	54	32.5	80	11.3	106	2.9
29	56.3	55	31.6	81	10.7	107	2.9
30	55.3	56	30.7	82	10.0	108	—
31	54.4	57	29.8	83	9.4	109	—
32	53.4	58	28.9	84	8.8	110	—
33	52.5	59	28.0	85	8.3	111	—
34	51.5	60	27.1	86	7.8	112	—
35	50.5	61	26.3	87	7.3	113	—
36	49.6	62	25.4	88	6.8	114	—
37	48.6	63	24.6	89	6.4	115	—
38	47.7	64	23.7	90	6.0	116	—
39	46.7	65	22.9	91	5.6	117	—
40	45.7	66	22.1	92	5.3	118	—
41	44.8	67	21.3	93	5.0	119	—
42	43.8	68	20.4	94	4.7	120+	—
43	42.9	69	19.6	95	4.4
44	41.9	70	18.8	96	4.2
45	41.0	71	18.0	97	4.0

Owner age 116

Joint life and last survivor expectancy factors for an owner age 116 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.2	98	3.7
21	64.1	47	39.0	73	16.4	99	3.5
22	63.1	48	38.1	74	15.6	100	3.3
23	62.1	49	37.1	75	14.9	101	3.2
24	61.1	50	36.2	76	14.1	102	3.1
25	60.2	51	35.3	77	13.4	103	3.0
26	59.2	52	34.3	78	12.7	104	2.9
27	58.2	53	33.4	79	12.0	105	2.8
28	57.3	54	32.5	80	11.3	106	2.8
29	56.3	55	31.6	81	10.6	107	2.8
30	55.3	56	30.7	82	10.0	108	—
31	54.4	57	29.8	83	9.4	109	—
32	53.4	58	28.9	84	8.8	110	—
33	52.5	59	28.0	85	8.3	111	—
34	51.5	60	27.1	86	7.7	112	—
35	50.5	61	26.3	87	7.3	113	—
36	49.6	62	25.4	88	6.8	114	—
37	48.6	63	24.6	89	6.4	115	—
38	47.7	64	23.7	90	6.0	116	—
39	46.7	65	22.9	91	5.6	117	—
40	45.7	66	22.1	92	5.2	118	—
41	44.8	67	21.3	93	4.9	119	—
42	43.8	68	20.4	94	4.6	120+	—
43	42.9	69	19.6	95	4.4
44	41.9	70	18.8	96	4.1
45	41.0	71	18.0	97	3.9

Owner age 117

Joint life and last survivor expectancy factors for an owner age 117 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.2	98	3.6
21	64.1	47	39.0	73	16.4	99	3.4
22	63.1	48	38.1	74	15.6	100	3.3
23	62.1	49	37.1	75	14.9	101	3.1
24	61.1	50	36.2	76	14.1	102	3.0
25	60.2	51	35.3	77	13.4	103	2.9
26	59.2	52	34.3	78	12.7	104	2.8
27	58.2	53	33.4	79	12.0	105	2.7
28	57.3	54	32.5	80	11.3	106	2.7
29	56.3	55	31.6	81	10.6	107	2.7
30	55.3	56	30.7	82	10.0	108	—
31	54.4	57	29.8	83	9.4	109	—
32	53.4	58	28.9	84	8.8	110	—
33	52.5	59	28.0	85	8.2	111	—
34	51.5	60	27.1	86	7.7	112	—
35	50.5	61	26.3	87	7.2	113	—
36	49.6	62	25.4	88	6.8	114	—
37	48.6	63	24.6	89	6.3	115	—
38	47.7	64	23.7	90	5.9	116	—
39	46.7	65	22.9	91	5.5	117	—
40	45.7	66	22.1	92	5.2	118	—
41	44.8	67	21.2	93	4.9	119	—
42	43.8	68	20.4	94	4.6	120+	—
43	42.9	69	19.6	95	4.3
44	41.9	70	18.8	96	4.0
45	41.0	71	18.0	97	3.8

Owner age 118

Joint life and last survivor expectancy factors for an owner age 118 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.2	98	3.5
21	64.1	47	39.0	73	16.4	99	3.3
22	63.1	48	38.1	74	15.6	100	3.1
23	62.1	49	37.1	75	14.9	101	3.0
24	61.1	50	36.2	76	14.1	102	2.8
25	60.2	51	35.3	77	13.4	103	2.7
26	59.2	52	34.3	78	12.6	104	2.6
27	58.2	53	33.4	79	11.9	105	2.6
28	57.3	54	32.5	80	11.3	106	2.5
29	56.3	55	31.6	81	10.6	107	2.5
30	55.3	56	30.7	82	10.0	108	—
31	54.4	57	29.8	83	9.3	109	—
32	53.4	58	28.9	84	8.8	110	—
33	52.5	59	28.0	85	8.2	111	—
34	51.5	60	27.1	86	7.7	112	—
35	50.5	61	26.3	87	7.2	113	—
36	49.6	62	25.4	88	6.7	114	—
37	48.6	63	24.5	89	6.3	115	—
38	47.7	64	23.7	90	5.8	116	—
39	46.7	65	22.9	91	5.5	117	—
40	45.7	66	22.1	92	5.1	118	—
41	44.8	67	21.2	93	4.8	119	—
42	43.8	68	20.4	94	4.5	120+	—
43	42.9	69	19.6	95	4.2
44	41.9	70	18.8	96	3.9
45	41.0	71	18.0	97	3.7

Owner age 119

Joint life and last survivor expectancy factors for an owner age 119 by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.2	98	3.3
21	64.1	47	39.0	73	16.4	99	3.1
22	63.1	48	38.1	74	15.6	100	2.9
23	62.1	49	37.1	75	14.8	101	2.8
24	61.1	50	36.2	76	14.1	102	2.6
25	60.2	51	35.3	77	13.4	103	2.5
26	59.2	52	34.3	78	12.6	104	2.4
27	58.2	53	33.4	79	11.9	105	2.4
28	57.3	54	32.5	80	11.2	106	2.3
29	56.3	55	31.6	81	10.6	107	2.3
30	55.3	56	30.7	82	9.9	108	—
31	54.4	57	29.8	83	9.3	109	—
32	53.4	58	28.9	84	8.7	110	—
33	52.5	59	28.0	85	8.2	111	—
34	51.5	60	27.1	86	7.6	112	—
35	50.5	61	26.2	87	7.1	113	—
36	49.6	62	25.4	88	6.6	114	—
37	48.6	63	24.5	89	6.2	115	—
38	47.7	64	23.7	90	5.8	116	—
39	46.7	65	22.9	91	5.4	117	—
40	45.7	66	22.1	92	5.0	118	—
41	44.8	67	21.2	93	4.7	119	—
42	43.8	68	20.4	94	4.4	120+	—
43	42.9	69	19.6	95	4.1
44	41.9	70	18.8	96	3.8
45	41.0	71	18.0	97	3.6

Owner age 120+

Joint life and last survivor expectancy factors for an owner age 120+ by spouse age
Spouse	Factor	Spouse	Factor	Spouse	Factor	Spouse	Factor
20	65.0	46	40.0	72	17.2	98	3.2
21	64.1	47	39.0	73	16.4	99	3.0
22	63.1	48	38.1	74	15.6	100	2.8
23	62.1	49	37.1	75	14.8	101	2.6
24	61.1	50	36.2	76	14.1	102	2.5
25	60.2	51	35.3	77	13.3	103	2.3
26	59.2	52	34.3	78	12.6	104	2.2
27	58.2	53	33.4	79	11.9	105	2.1
28	57.3	54	32.5	80	11.2	106	2.1
29	56.3	55	31.6	81	10.5	107	2.1
30	55.3	56	30.6	82	9.9	108	—
31	54.4	57	29.8	83	9.3	109	—
32	53.4	58	28.9	84	8.7	110	—
33	52.5	59	28.0	85	8.1	111	—
34	51.5	60	27.1	86	7.6	112	—
35	50.5	61	26.2	87	7.1	113	—
36	49.6	62	25.4	88	6.6	114	—
37	48.6	63	24.5	89	6.1	115	—
38	47.7	64	23.7	90	5.7	116	—
39	46.7	65	22.9	91	5.3	117	—
40	45.7	66	22.0	92	4.9	118	—
41	44.8	67	21.2	93	4.6	119	—
42	43.8	68	20.4	94	4.3	120+	—
43	42.9	69	19.6	95	4.0
44	41.9	70	18.8	96	3.7
45	41.0	71	18.0	97	3.4

Smaller RMDs are a planning opportunity, not just a number.

Every dollar Table II lets you leave in the account is a dollar you can convert, defer, or donate on your own schedule. An advisor can turn that slack into a multi-year tax plan. WiserAdvisor connects you with up to three local fiduciaries, free, in about 5 minutes.

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Joint Life Table Questions

Who can use the Joint Life Expectancy Table for RMDs?

Account owners whose spouse is BOTH the sole beneficiary of the account for the entire year AND more than 10 years younger than the owner. Both conditions must hold. If the spouse shares beneficiary status with anyone else, or the age gap is 10 years or less, the owner must use the Uniform Lifetime Table instead.

My spouse is exactly 10 years younger. Which table do I use?

The Uniform Lifetime Table. The statute requires the spouse to be MORE than 10 years younger, so an exact 10-year gap does not qualify. There is no loss in that case: the Uniform Lifetime Table was constructed as the joint expectancy of an owner and a hypothetical beneficiary exactly 10 years younger, so the factors match at that gap.

How much does Table II lower my RMD versus the Uniform Table?

It depends on the age gap. A 75-year-old with a 60-year-old spouse uses a Table II factor of 28.3 instead of the Uniform factor of 24.6 — on a $1,000,000 balance, that is an RMD of about $35,336 instead of $40,650, roughly 13% less. The bigger the age gap, the bigger the reduction.

Which ages do I look up?

The ages you and your spouse will be on your birthdays in the distribution year — not your ages on January 1. Unlike a beneficiary’s reduce-by-one method, owners re-enter Table II at both new ages every single year.

What happens if we divorce or my spouse dies during the year?

Marital status is generally fixed on January 1 of the distribution year. If your spouse was the sole beneficiary on January 1 and you later divorce or the spouse dies, you may still use Table II for that year (provided no new beneficiary is named), then switch to the Uniform Lifetime Table the following year.

Sources

This content is for educational and informational purposes only and does not constitute financial, tax, or legal advice. Consult a qualified professional for guidance tailored to your situation.