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§ 1.401(a)(9)-9 Part 1: Income Taxes

§ 1.401(a)(9)-9  Life expectancy and Uniform Lifetime tables.

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(a) In general. This section specifies the life expectancy and Uniform Lifetime tables that apply for purposes of determining required minimum distributions under section 401(a)(9). Paragraphs (b), (c), and (d) of this section set forth these tables. Paragraph (e) of this section provides the mortality rates that are used to develop these tables. Paragraph (f) of this section provides applicability date rules.

(b) Single Life Table. The following table, referred to as the Single Life Table, sets forth the life expectancy of an individual at each age.

Table 1 to Paragraph (b)

Age Life expectancy 0 84.6 1 83.7 2 82.8 3 81.8 4 80.8 5 79.8 6 78.8 7 77.9 8 76.9 9 75.9 10 74.9 11 73.9 12 72.9 13 71.9 14 70.9 15 69.9 16 69.0 17 68.0 18 67.0 19 66.0 20 65.0 21 64.1 22 63.1 23 62.1 24 61.1 25 60.2 26 59.2 27 58.2 28 57.3 29 56.3 30 55.3 31 54.4 32 53.4 33 52.5 34 51.5 35 50.5 36 49.6 37 48.6 38 47.7 39 46.7 40 45.7 41 44.8 42 43.8 43 42.9 44 41.9 45 41.0 46 40.0 47 39.0 48 38.1 49 37.1 50 36.2 51 35.3 52 34.3 53 33.4 54 32.5 55 31.6 56 30.6 57 29.8 58 28.9 59 28.0 60 27.1 61 26.2 62 25.4 63 24.5 64 23.7 65 22.9 66 22.0 67 21.2 68 20.4 69 19.6 70 18.8 71 18.0 72 17.2 73 16.4 74 15.6 75 14.8 76 14.1 77 13.3 78 12.6 79 11.9 80 11.2 81 10.5 82 9.9 83 9.3 84 8.7 85 8.1 86 7.6 87 7.1 88 6.6 89 6.1 90 5.7 91 5.3 92 4.9 93 4.6 94 4.3 95 4.0 96 3.7 97 3.4 98 3.2 99 3.0 100 2.8 101 2.6 102 2.5 103 2.3 104 2.2 105 2.1 106 2.1 107 2.1 108 2.0 109 2.0 110 2.0 111 2.0 112 2.0 113 1.9 114 1.9 115 1.8 116 1.8 117 1.6 118 1.4 119 1.1 120+ 1.0

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

Table 2 to Paragraph (c)

Age of employee Applicable denominator 72 27.4 73 26.5 74 25.5 75 24.6 76 23.7 77 22.9 78 22.0 79 21.1 80 20.2 81 19.4 82 18.5 83 17.7 84 16.8 85 16.0 86 15.2 87 14.4 88 13.7 89 12.9 90 12.2 91 11.5 92 10.8 93 10.1 94 9.5 95 8.9 96 8.4 97 7.8 98 7.3 99 6.8 100 6.4 101 6.0 102 5.6 103 5.2 104 4.9 105 4.6 106 4.3 107 4.1 108 3.9 109 3.7 110 3.5 111 3.4 112 3.3 113 3.1 114 3.0 115 2.9 116 2.8 117 2.7 118 2.5 119 2.3 120+ 2.0

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

Table 3 to Paragraph (d)

Ages 0 1 2 3 4 5 6 7 8 0 91.9 91.4 91.0 90.5 90.1 89.7 89.4 89.0 88.7 1 91.4 90.9 90.4 90.0 89.5 89.1 88.8 88.4 88.1 2 91.0 90.4 89.9 89.4 89.0 88.5 88.1 87.8 87.4 3 90.5 90.0 89.4 88.9 88.4 88.0 87.6 87.1 86.8 4 90.1 89.5 89.0 88.4 87.9 87.4 87.0 86.6 86.2 5 89.7 89.1 88.6 88.0 87.4 86.9 86.5 86.0 85.6 6 89.4 88.8 88.1 87.6 87.0 86.5 85.9 85.5 85.0 7 89.0 88.4 87.8 87.1 86.6 86.0 85.5 84.9 84.5 8 88.7 88.1 87.4 86.8 86.2 85.6 85.0 84.5 83.9 9 88.4 87.8 87.1 86.4 85.8 85.2 84.6 84.0 83.5 10 88.2 87.5 86.8 86.1 85.4 84.8 84.2 83.6 83.0 11 87.9 87.2 86.5 85.8 85.1 84.4 83.8 83.2 82.6 12 87.7 87.0 86.2 85.5 84.8 84.1 83.4 82.8 82.2 13 87.5 86.7 86.0 85.2 84.5 83.8 83.1 82.4 81.8 14 87.3 86.5 85.7 85.0 84.2 83.5 82.8 82.1 81.4 15 87.1 86.3 85.5 84.7 84.0 83.2 82.5 81.8 81.1 16 86.9 86.1 85.3 84.5 83.7 83.0 82.2 81.5 80.8 17 86.8 86.0 85.1 84.3 83.5 82.7 82.0 81.2 80.5 18 86.6 85.8 85.0 84.1 83.3 82.5 81.7 81.0 80.2 19 86.5 85.7 84.8 84.0 83.1 82.3 81.5 80.7 80.0 20 86.4 85.5 84.7 83.8 83.0 82.2 81.3 80.5 79.8 21 86.2 85.4 84.5 83.7 82.8 82.0 81.2 80.3 79.5 22 86.1 85.3 84.4 83.5 82.7 81.8 81.0 80.2 79.3 23 86.0 85.2 84.3 83.4 82.5 81.7 80.8 80.0 79.2 24 85.9 85.1 84.2 83.3 82.4 81.6 80.7 79.8 79.0 25 85.9 85.0 84.1 83.2 82.3 81.4 80.6 79.7 78.8 26 85.8 84.9 84.0 83.1 82.2 81.3 80.4 79.6 78.7 27 85.7 84.8 83.9 83.0 82.1 81.2 80.3 79.4 78.6 28 85.6 84.7 83.8 82.9 82.0 81.1 80.2 79.3 78.4 29 85.6 84.7 83.8 82.8 81.9 81.0 80.1 79.2 78.3 30 85.5 84.6 83.7 82.8 81.8 80.9 80.0 79.1 78.2 31 85.4 84.6 83.6 82.7 81.8 80.9 79.9 79.0 78.1 32 85.4 84.5 83.6 82.6 81.7 80.8 79.9 78.9 78.0 33 85.3 84.5 83.5 82.6 81.6 80.7 79.8 78.9 77.9 34 85.3 84.4 83.5 82.5 81.6 80.7 79.7 78.8 77.9 35 85.3 84.4 83.4 82.5 81.5 80.6 79.7 78.7 77.8 36 85.2 84.3 83.4 82.4 81.5 80.5 79.6 78.7 77.7 37 85.2 84.3 83.3 82.4 81.4 80.5 79.5 78.6 77.7 38 85.2 84.3 83.3 82.3 81.4 80.4 79.5 78.6 77.6 39 85.1 84.2 83.3 82.3 81.4 80.4 79.5 78.5 77.6 40 85.1 84.2 83.2 82.3 81.3 80.4 79.4 78.5 77.5 41 85.1 84.2 83.2 82.2 81.3 80.3 79.4 78.4 77.5 42 85.0 84.1 83.2 82.2 81.3 80.3 79.3 78.4 77.4 43 85.0 84.1 83.1 82.2 81.2 80.3 79.3 78.3 77.4 44 85.0 84.1 83.1 82.2 81.2 80.2 79.3 78.3 77.3 45 85.0 84.1 83.1 82.1 81.2 80.2 79.2 78.3 77.3 46 84.9 84.0 83.1 82.1 81.1 80.2 79.2 78.2 77.3 47 84.9 84.0 83.1 82.1 81.1 80.2 79.2 78.2 77.3 48 84.9 84.0 83.0 82.1 81.1 80.1 79.2 78.2 77.2 49 84.9 84.0 83.0 82.1 81.1 80.1 79.1 78.2 77.2 50 84.9 84.0 83.0 82.0 81.1 80.1 79.1 78.1 77.2 51 84.8 84.0 83.0 82.0 81.0 80.1 79.1 78.1 77.2 52 84.8 83.9 83.0 82.0 81.0 80.1 79.1 78.1 77.1 53 84.8 83.9 83.0 82.0 81.0 80.0 79.1 78.1 77.1 54 84.8 83.9 82.9 82.0 81.0 80.0 79.0 78.1 77.1 55 84.8 83.9 82.9 82.0 81.0 80.0 79.0 78.1 77.1 56 84.8 83.9 82.9 81.9 81.0 80.0 79.0 78.0 77.1 57 84.8 83.9 82.9 81.9 81.0 80.0 79.0 78.0 77.0 58 84.8 83.9 82.9 81.9 80.9 80.0 79.0 78.0 77.0 59 84.7 83.9 82.9 81.9 80.9 80.0 79.0 78.0 77.0 60 84.7 83.8 82.9 81.9 80.9 79.9 79.0 78.0 77.0 61 84.7 83.8 82.9 81.9 80.9 79.9 79.0 78.0 77.0 62 84.7 83.8 82.9 81.9 80.9 79.9 78.9 78.0 77.0 63 84.7 83.8 82.9 81.9 80.9 79.9 78.9 78.0 77.0 64 84.7 83.8 82.8 81.9 80.9 79.9 78.9 77.9 77.0 65 84.7 83.8 82.8 81.9 80.9 79.9 78.9 77.9 77.0 66 84.7 83.8 82.8 81.9 80.9 79.9 78.9 77.9 76.9 67 84.7 83.8 82.8 81.9 80.9 79.9 78.9 77.9 76.9 68 84.7 83.8 82.8 81.8 80.9 79.9 78.9 77.9 76.9 69 84.7 83.8 82.8 81.8 80.9 79.9 78.9 77.9 76.9 70 84.7 83.8 82.8 81.8 80.9 79.9 78.9 77.9 76.9 71 84.7 83.8 82.8 81.8 80.9 79.9 78.9 77.9 76.9 72 84.7 83.8 82.8 81.8 80.9 79.9 78.9 77.9 76.9 73 84.6 83.8 82.8 81.8 80.8 79.9 78.9 77.9 76.9 74 84.6 83.8 82.8 81.8 80.8 79.9 78.9 77.9 76.9 75 84.6 83.8 82.8 81.8 80.8 79.9 78.9 77.9 76.9 76 84.6 83.8 82.8 81.8 80.8 79.9 78.9 77.9 76.9 77 84.6 83.8 82.8 81.8 80.8 79.8 78.9 77.9 76.9 78 84.6 83.8 82.8 81.8 80.8 79.8 78.9 77.9 76.9 79 84.6 83.8 82.8 81.8 80.8 79.8 78.9 77.9 76.9 80 84.6 83.8 82.8 81.8 80.8 79.8 78.9 77.9 76.9 81 84.6 83.8 82.8 81.8 80.8 79.8 78.9 77.9 76.9 82 84.6 83.8 82.8 81.8 80.8 79.8 78.9 77.9 76.9 83 84.6 83.7 82.8 81.8 80.8 79.8 78.9 77.9 76.9 84 84.6 83.7 82.8 81.8 80.8 79.8 78.9 77.9 76.9 85 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 86 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 87 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 88 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 89 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 90 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 91 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 92 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 93 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 94 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 95 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 96 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 97 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 98 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 99 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 100 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 101 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 102 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 103 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 104 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 105 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 106 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 107 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 108 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 109 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 110 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 111 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 112 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 113 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 114 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 115 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 116 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 117 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 118 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 119 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 120+ 84.6 83.7 82.8 81.8 80.8 79.8 78.8 77.9 76.9 Ages 9 10 11 12 13 14 15 16 17 0 88.4 88.2 87.9 87.7 87.5 87.3 87.1 86.9 86.8 1 87.8 87.5 87.2 87.0 86.7 86.5 86.3 86.1 86.0 2 87.1 86.8 86.5 86.2 86.0 85.7 85.5 85.3 85.1 3 86.4 86.1 85.8 85.5 85.2 85.0 84.7 84.5 84.3 4 85.8 85.4 85.1 84.8 84.5 84.2 84.0 83.7 83.5 5 85.2 84.8 84.4 84.1 83.8 83.5 83.2 83.0 82.7 6 84.6 84.2 83.8 83.4 83.1 82.8 82.5 82.2 82.0 7 84.0 83.6 83.2 82.8 82.4 82.1 81.8 81.5 81.2 8 83.5 83.0 82.6 82.2 81.8 81.4 81.1 80.8 80.5 9 82.9 82.5 82.0 81.6 81.2 80.8 80.4 80.1 79.8 10 82.5 81.9 81.5 81.0 80.6 80.2 79.8 79.4 79.1 11 82.0 81.5 80.9 80.5 80.0 79.6 79.2 78.8 78.4 12 81.6 81.0 80.5 79.9 79.5 79.0 78.6 78.2 77.8 13 81.2 80.6 80.0 79.5 79.0 78.5 78.0 77.6 77.2 14 80.8 80.2 79.6 79.0 78.5 78.0 77.5 77.0 76.6 15 80.4 79.8 79.2 78.6 78.0 77.5 77.0 76.5 76.0 16 80.1 79.4 78.8 78.2 77.6 77.0 76.5 76.0 75.5 17 79.8 79.1 78.4 77.8 77.2 76.6 76.0 75.5 75.0 18 79.5 78.8 78.1 77.4 76.8 76.2 75.6 75.0 74.5 19 79.2 78.5 77.8 77.1 76.4 75.8 75.2 74.6 74.0 20 79.0 78.2 77.5 76.8 76.1 75.4 74.8 74.2 73.6 21 78.8 78.0 77.2 76.5 75.8 75.1 74.4 73.8 73.2 22 78.5 77.8 77.0 76.2 75.5 74.8 74.1 73.4 72.8 23 78.3 77.5 76.8 76.0 75.2 74.5 73.8 73.1 72.5 24 78.2 77.3 76.5 75.8 75.0 74.2 73.5 72.8 72.1 25 78.0 77.2 76.4 75.6 74.8 74.0 73.3 72.5 71.8 26 77.8 77.0 76.2 75.4 74.6 73.8 73.0 72.3 71.5 27 77.7 76.8 76.0 75.2 74.4 73.6 72.8 72.0 71.3 28 77.6 76.7 75.8 75.0 74.2 73.4 72.6 71.8 71.0 29 77.4 76.6 75.7 74.9 74.0 73.2 72.4 71.6 70.8 30 77.3 76.4 75.6 74.7 73.9 73.0 72.2 71.4 70.6 31 77.2 76.3 75.5 74.6 73.7 72.9 72.0 71.2 70.4 32 77.1 76.2 75.3 74.5 73.6 72.7 71.9 71.0 70.2 33 77.0 76.1 75.2 74.3 73.5 72.6 71.7 70.9 70.0 34 77.0 76.0 75.1 74.2 73.3 72.5 71.6 70.7 69.9 35 76.9 76.0 75.0 74.1 73.2 72.4 71.5 70.6 69.7 36 76.8 75.9 75.0 74.0 73.1 72.2 71.4 70.5 69.6 37 76.7 75.8 74.9 74.0 73.1 72.1 71.3 70.4 69.5 38 76.7 75.7 74.8 73.9 73.0 72.1 71.2 70.3 69.4 39 76.6 75.7 74.7 73.8 72.9 72.0 71.1 70.2 69.3 40 76.6 75.6 74.7 73.7 72.8 71.9 71.0 70.1 69.2 41 76.5 75.6 74.6 73.7 72.8 71.8 70.9 70.0 69.1 42 76.5 75.5 74.6 73.6 72.7 71.8 70.8 69.9 69.0 43 76.4 75.5 74.5 73.6 72.6 71.7 70.8 69.8 68.9 44 76.4 75.4 74.5 73.5 72.6 71.6 70.7 69.8 68.8 45 76.4 75.4 74.4 73.5 72.5 71.6 70.6 69.7 68.8 46 76.3 75.4 74.4 73.4 72.5 71.5 70.6 69.7 68.7 47 76.3 75.3 74.4 73.4 72.4 71.5 70.5 69.6 68.7 48 76.3 75.3 74.3 73.4 72.4 71.5 70.5 69.6 68.6 49 76.2 75.3 74.3 73.3 72.4 71.4 70.5 69.5 68.6

Table 3 to Paragraph (d)

Ages 9 10 11 12 13 14 15 16 17 50 76.2 75.2 74.3 73.3 72.3 71.4 70.4 69.5 68.5 51 76.2 75.2 74.2 73.3 72.3 71.3 70.4 69.4 68.5 52 76.2 75.2 74.2 73.2 72.3 71.3 70.4 69.4 68.4 53 76.1 75.2 74.2 73.2 72.3 71.3 70.3 69.4 68.4 54 76.1 75.1 74.2 73.2 72.2 71.3 70.3 69.3 68.4 55 76.1 75.1 74.2 73.2 72.2 71.2 70.3 69.3 68.3 56 76.1 75.1 74.1 73.2 72.2 71.2 70.2 69.3 68.3 57 76.1 75.1 74.1 73.1 72.2 71.2 70.2 69.3 68.3 58 76.1 75.1 74.1 73.1 72.1 71.2 70.2 69.2 68.3 59 76.0 75.1 74.1 73.1 72.1 71.2 70.2 69.2 68.2 60 76.0 75.0 74.1 73.1 72.1 71.1 70.2 69.2 68.2 61 76.0 75.0 74.1 73.1 72.1 71.1 70.1 69.2 68.2 62 76.0 75.0 74.0 73.1 72.1 71.1 70.1 69.2 68.2 63 76.0 75.0 74.0 73.0 72.1 71.1 70.1 69.1 68.2 64 76.0 75.0 74.0 73.0 72.1 71.1 70.1 69.1 68.2 65 76.0 75.0 74.0 73.0 72.0 71.1 70.1 69.1 68.1 66 76.0 75.0 74.0 73.0 72.0 71.1 70.1 69.1 68.1 67 76.0 75.0 74.0 73.0 72.0 71.0 70.1 69.1 68.1 68 75.9 75.0 74.0 73.0 72.0 71.0 70.1 69.1 68.1 69 75.9 75.0 74.0 73.0 72.0 71.0 70.0 69.1 68.1 70 75.9 74.9 74.0 73.0 72.0 71.0 70.0 69.1 68.1 71 75.9 74.9 74.0 73.0 72.0 71.0 70.0 69.0 68.1 72 75.9 74.9 73.9 73.0 72.0 71.0 70.0 69.0 68.1 73 75.9 74.9 73.9 73.0 72.0 71.0 70.0 69.0 68.1 74 75.9 74.9 73.9 73.0 72.0 71.0 70.0 69.0 68.0 75 75.9 74.9 73.9 72.9 72.0 71.0 70.0 69.0 68.0 76 75.9 74.9 73.9 72.9 72.0 71.0 70.0 69.0 68.0 77 75.9 74.9 73.9 72.9 72.0 71.0 70.0 69.0 68.0 78 75.9 74.9 73.9 72.9 71.9 71.0 70.0 69.0 68.0 79 75.9 74.9 73.9 72.9 71.9 71.0 70.0 69.0 68.0 80 75.9 74.9 73.9 72.9 71.9 71.0 70.0 69.0 68.0 81 75.9 74.9 73.9 72.9 71.9 71.0 70.0 69.0 68.0 82 75.9 74.9 73.9 72.9 71.9 70.9 70.0 69.0 68.0 83 75.9 74.9 73.9 72.9 71.9 70.9 70.0 69.0 68.0 84 75.9 74.9 73.9 72.9 71.9 70.9 70.0 69.0 68.0 85 75.9 74.9 73.9 72.9 71.9 70.9 70.0 69.0 68.0 86 75.9 74.9 73.9 72.9 71.9 70.9 70.0 69.0 68.0 87 75.9 74.9 73.9 72.9 71.9 70.9 70.0 69.0 68.0 88 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 89 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 90 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 91 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 92 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 93 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 94 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 95 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 96 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 97 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 98 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 99 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 100 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 101 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 102 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 103 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 104 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 105 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 106 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 107 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 108 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 109 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 110 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 111 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 112 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 113 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 114 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 115 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 116 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 117 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 118 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 119 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0 120+ 75.9 74.9 73.9 72.9 71.9 70.9 69.9 69.0 68.0

Table 3 to Paragraph (d)

Ages 18 19 20 21 22 23 24 25 26 0 86.6 86.5 86.4 86.2 86.1 86.0 85.9 85.9 85.8 1 85.8 85.7 85.5 85.4 85.3 85.2 85.1 85.0 84.9 2 85.0 84.8 84.7 84.5 84.4 84.3 84.2 84.1 84.0 3 84.1 84.0 83.8 83.7 83.5 83.4 83.3 83.2 83.1 4 83.3 83.1 83.0 82.8 82.7 82.5 82.4 82.3 82.2 5 82.5 82.3 82.2 82.0 81.8 81.7 81.6 81.4 81.3 6 81.7 81.5 81.3 81.2 81.0 80.8 80.7 80.6 80.4 7 81.0 80.7 80.5 80.3 80.2 80.0 79.8 79.7 79.6 8 80.2 80.0 79.8 79.5 79.3 79.2 79.0 78.8 78.7 9 79.5 79.2 79.0 78.8 78.5 78.3 78.2 78.0 77.8 10 78.8 78.5 78.2 78.0 77.8 77.5 77.3 77.2 77.0 11 78.1 77.8 77.5 77.2 77.0 76.8 76.5 76.4 76.2 12 77.4 77.1 76.8 76.5 76.2 76.0 75.8 75.6 75.4 13 76.8 76.4 76.1 75.8 75.5 75.2 75.0 74.8 74.6 14 76.2 75.8 75.4 75.1 74.8 74.5 74.2 74.0 73.8 15 75.6 75.2 74.8 74.4 74.1 73.8 73.5 73.3 73.0 16 75.0 74.6 74.2 73.8 73.4 73.1 72.8 72.5 72.3 17 74.5 74.0 73.6 73.2 72.8 72.5 72.1 71.8 71.5 18 74.0 73.5 73.0 72.6 72.2 71.8 71.5 71.1 70.8 19 73.5 73.0 72.5 72.0 71.6 71.2 70.8 70.5 70.1 20 73.0 72.5 72.0 71.5 71.0 70.6 70.2 69.8 69.5 21 72.6 72.0 71.5 71.0 70.5 70.0 69.6 69.2 68.8 22 72.2 71.6 71.0 70.5 70.0 69.5 69.0 68.6 68.2 23 71.8 71.2 70.6 70.0 69.5 69.0 68.5 68.0 67.6 24 71.5 70.8 70.2 69.6 69.0 68.5 68.0 67.5 67.1 25 71.1 70.5 69.8 69.2 68.6 68.0 67.5 67.0 66.5 26 70.8 70.1 69.5 68.8 68.2 67.6 67.1 66.5 66.0 27 70.5 69.8 69.1 68.5 67.8 67.2 66.6 66.1 65.5 28 70.3 69.5 68.8 68.1 67.5 66.8 66.2 65.6 65.1 29 70.0 69.3 68.5 67.8 67.1 66.5 65.8 65.2 64.6 30 69.8 69.0 68.3 67.5 66.8 66.2 65.5 64.9 64.2 31 69.6 68.8 68.0 67.3 66.6 65.8 65.2 64.5 63.9 32 69.4 68.6 67.8 67.0 66.3 65.6 64.9 64.2 63.5 33 69.2 68.4 67.6 66.8 66.0 65.3 64.6 63.9 63.2 34 69.0 68.2 67.4 66.6 65.8 65.1 64.3 63.6 62.9 35 68.9 68.0 67.2 66.4 65.6 64.8 64.1 63.3 62.6 36 68.7 67.9 67.1 66.2 65.4 64.6 63.8 63.1 62.3 37 68.6 67.7 66.9 66.1 65.2 64.4 63.6 62.8 62.1 38 68.5 67.6 66.8 65.9 65.1 64.2 63.4 62.6 61.9 39 68.4 67.5 66.6 65.8 64.9 64.1 63.3 62.4 61.6 40 68.3 67.4 66.5 65.6 64.8 63.9 63.1 62.3 61.5 41 68.2 67.3 66.4 65.5 64.6 63.8 62.9 62.1 61.3 42 68.1 67.2 66.3 65.4 64.5 63.6 62.8 61.9 61.1 43 68.0 67.1 66.2 65.3 64.4 63.5 62.7 61.8 61.0 44 67.9 67.0 66.1 65.2 64.3 63.4 62.5 61.7 60.8 45 67.9 66.9 66.0 65.1 64.2 63.3 62.4 61.5 60.7 46 67.8 66.9 65.9 65.0 64.1 63.2 62.3 61.4 60.6 47 67.7 66.8 65.9 65.0 64.0 63.1 62.2 61.3 60.5 48 67.7 66.7 65.8 64.9 64.0 63.0 62.1 61.2 60.3 49 67.6 66.7 65.7 64.8 63.9 63.0 62.1 61.2 60.3 50 67.6 66.6 65.7 64.8 63.8 62.9 62.0 61.1 60.2 51 67.5 66.6 65.6 64.7 63.8 62.8 61.9 61.0 60.1 52 67.5 66.5 65.6 64.7 63.7 62.8 61.9 60.9 60.0 53 67.4 66.5 65.5 64.6 63.7 62.7 61.8 60.9 59.9 54 67.4 66.5 65.5 64.6 63.6 62.7 61.7 60.8 59.9 55 67.4 66.4 65.5 64.5 63.6 62.6 61.7 60.8 59.8 56 67.4 66.4 65.4 64.5 63.5 62.6 61.6 60.7 59.8 57 67.3 66.4 65.4 64.5 63.5 62.5 61.6 60.7 59.7 58 67.3 66.3 65.4 64.4 63.5 62.5 61.6 60.6 59.7 59 67.3 66.3 65.4 64.4 63.4 62.5 61.5 60.6 59.6 60 67.3 66.3 65.3 64.4 63.4 62.4 61.5 60.5 59.6 61 67.2 66.3 65.3 64.3 63.4 62.4 61.5 60.5 59.6 62 67.2 66.2 65.3 64.3 63.4 62.4 61.4 60.5 59.5 63 67.2 66.2 65.3 64.3 63.3 62.4 61.4 60.5 59.5 64 67.2 66.2 65.2 64.3 63.3 62.3 61.4 60.4 59.5 65 67.2 66.2 65.2 64.3 63.3 62.3 61.4 60.4 59.5 66 67.2 66.2 65.2 64.2 63.3 62.3 61.3 60.4 59.4 67 67.1 66.2 65.2 64.2 63.3 62.3 61.3 60.4 59.4 68 67.1 66.2 65.2 64.2 63.2 62.3 61.3 60.3 59.4 69 67.1 66.1 65.2 64.2 63.2 62.3 61.3 60.3 59.4 70 67.1 66.1 65.2 64.2 63.2 62.2 61.3 60.3 59.4 71 67.1 66.1 65.1 64.2 63.2 62.2 61.3 60.3 59.3 72 67.1 66.1 65.1 64.2 63.2 62.2 61.3 60.3 59.3 73 67.1 66.1 65.1 64.2 63.2 62.2 61.2 60.3 59.3 74 67.1 66.1 65.1 64.1 63.2 62.2 61.2 60.3 59.3 75 67.1 66.1 65.1 64.1 63.2 62.2 61.2 60.3 59.3 76 67.1 66.1 65.1 64.1 63.2 62.2 61.2 60.2 59.3 77 67.0 66.1 65.1 64.1 63.1 62.2 61.2 60.2 59.3 78 67.0 66.1 65.1 64.1 63.1 62.2 61.2 60.2 59.3 79 67.0 66.1 65.1 64.1 63.1 62.2 61.2 60.2 59.3 80 67.0 66.1 65.1 64.1 63.1 62.1 61.2 60.2 59.2 81 67.0 66.0 65.1 64.1 63.1 62.1 61.2 60.2 59.2 82 67.0 66.0 65.1 64.1 63.1 62.1 61.2 60.2 59.2 83 67.0 66.0 65.1 64.1 63.1 62.1 61.2 60.2 59.2 84 67.0 66.0 65.1 64.1 63.1 62.1 61.2 60.2 59.2 85 67.0 66.0 65.1 64.1 63.1 62.1 61.2 60.2 59.2 86 67.0 66.0 65.1 64.1 63.1 62.1 61.1 60.2 59.2 87 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 88 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 89 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 90 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 91 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 92 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 93 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 94 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 95 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 96 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 97 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 98 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 99 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 100 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 101 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 102 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 103 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 104 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 105 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 106 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 107 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 108 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 109 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 110 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 111 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 112 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 113 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 114 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 115 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 116 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 117 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 118 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 119 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 120+ 67.0 66.0 65.0 64.1 63.1 62.1 61.1 60.2 59.2 Ages 27 28 29 30 31 32 33 34 35 0 85.7 85.6 85.6 85.5 85.4 85.4 85.3 85.3 85.3 1 84.8 84.7 84.7 84.6 84.6 84.5 84.5 84.4 84.4 2 83.9 83.8 83.8 83.7 83.6 83.6 83.5 83.5 83.4 3 83.0 82.9 82.8 82.8 82.7 82.6 82.6 82.5 82.5 4 82.1 82.0 81.9 81.8 81.8 81.7 81.6 81.6 81.5 5 81.2 81.1 81.0 80.9 80.9 80.8 80.7 80.7 80.6 6 80.3 80.2 80.1 80.0 79.9 79.9 79.8 79.7 79.7 7 79.4 79.3 79.2 79.1 79.0 78.9 78.9 78.8 78.7 8 78.6 78.4 78.3 78.2 78.1 78.0 77.9 77.9 77.8 9 77.7 77.6 77.4 77.3 77.2 77.1 77.0 77.0 76.9 10 76.8 76.7 76.6 76.4 76.3 76.2 76.1 76.0 76.0 11 76.0 75.8 75.7 75.6 75.5 75.3 75.2 75.1 75.0 12 75.2 75.0 74.9 74.7 74.6 74.5 74.3 74.2 74.1 13 74.4 74.2 74.0 73.9 73.7 73.6 73.5 73.3 73.2 14 73.6 73.4 73.2 73.0 72.9 72.7 72.6 72.5 72.4 15 72.8 72.6 72.4 72.2 72.0 71.9 71.7 71.6 71.5 16 72.0 71.8 71.6 71.4 71.2 71.0 70.9 70.7 70.6 17 71.3 71.0 70.8 70.6 70.4 70.2 70.0 69.9 69.7 18 70.5 70.3 70.0 69.8 69.6 69.4 69.2 69.0 68.9 19 69.8 69.5 69.3 69.0 68.8 68.6 68.4 68.2

Table 3 to Paragraph (d)

Ages 27 28 29 30 31 32 33 34 35 20 69.1 68.8 68.5 68.3 68.0 67.8 67.6 67.4 67.2 21 68.5 68.1 67.8 67.5 67.3 67.0 66.8 66.6 66.4 22 67.8 67.5 67.1 66.8 66.6 66.3 66.0 65.8 65.6 23 67.2 66.8 66.5 66.2 65.8 65.6 65.3 65.1 64.8 24 66.6 66.2 65.8 65.5 65.2 64.9 64.6 64.3 64.1 25 66.1 65.6 65.2 64.9 64.5 64.2 63.9 63.6 63.3 26 65.5 65.1 64.6 64.2 63.9 63.5 63.2 62.9 62.6 27 65.0 64.5 64.1 63.7 63.2 62.9 62.5 62.2 61.9 28 64.5 64.0 63.5 63.1 62.7 62.3 61.9 61.5 61.2 29 64.1 63.5 63.0 62.6 62.1 61.7 61.3 60.9 60.5 30 63.7 63.1 62.6 62.0 61.6 61.1 60.7 60.3 59.9 31 63.2 62.7 62.1 61.6 61.1 60.6 60.1 59.7 59.3 32 62.9 62.3 61.7 61.1 60.6 60.1 59.6 59.1 58.7 33 62.5 61.9 61.3 60.7 60.1 59.6 59.1 58.6 58.1 34 62.2 61.5 60.9 60.3 59.7 59.1 58.6 58.1 57.6 35 61.9 61.2 60.5 59.9 59.3 58.7 58.1 57.6 57.1 36 61.6 60.9 60.2 59.5 58.9 58.3 57.7 57.2 56.6 37 61.3 60.6 59.9 59.2 58.6 57.9 57.3 56.7 56.2 38 61.1 60.3 59.6 58.9 58.2 57.6 56.9 56.3 55.7 39 60.9 60.1 59.4 58.6 57.9 57.2 56.6 55.9 55.3 40 60.7 59.9 59.1 58.4 57.6 56.9 56.3 55.6 55.0 41 60.5 59.7 58.9 58.1 57.4 56.7 56.0 55.3 54.6 42 60.3 59.5 58.7 57.9 57.1 56.4 55.7 55.0 54.3 43 60.1 59.3 58.5 57.7 56.9 56.2 55.4 54.7 54.0 44 60.0 59.1 58.3 57.5 56.7 55.9 55.2 54.4 53.7 45 59.8 59.0 58.1 57.3 56.5 55.7 54.9 54.2 53.4 46 59.7 58.8 58.0 57.2 56.3 55.5 54.7 54.0 53.2 47 59.6 58.7 57.9 57.0 56.2 55.4 54.5 53.7 53.0 48 59.5 58.6 57.7 56.9 56.0 55.2 54.4 53.6 52.8 49 59.4 58.5 57.6 56.7 55.9 55.0 54.2 53.4 52.6 50 59.3 58.4 57.5 56.6 55.8 54.9 54.1 53.2 52.4 51 59.2 58.3 57.4 56.5 55.6 54.8 53.9 53.1 52.2 52 59.1 58.2 57.3 56.4 55.5 54.7 53.8 52.9 52.1 53 59.0 58.1 57.2 56.3 55.4 54.6 53.7 52.8 52.0 54 59.0 58.0 57.1 56.2 55.3 54.5 53.6 52.7 51.8 55 58.9 58.0 57.1 56.2 55.3 54.4 53.5 52.6 51.7 56 58.8 57.9 57.0 56.1 55.2 54.3 53.4 52.5 51.6 57 58.8 57.9 56.9 56.0 55.1 54.2 53.3 52.4 51.5 58 58.7 57.8 56.9 56.0 55.0 54.1 53.2 52.3 51.4 59 58.7 57.8 56.8 55.9 55.0 54.1 53.2 52.2 51.3 60 58.7 57.7 56.8 55.9 54.9 54.0 53.1 52.2 51.3 61 58.6 57.7 56.7 55.8 54.9 54.0 53.0 52.1 51.2 62 58.6 57.6 56.7 55.8 54.8 53.9 53.0 52.1 51.1 63 58.6 57.6 56.7 55.7 54.8 53.9 52.9 52.0 51.1 64 58.5 57.6 56.6 55.7 54.8 53.8 52.9 52.0 51.0 65 58.5 57.5 56.6 55.7 54.7 53.8 52.8 51.9 51.0 66 58.5 57.5 56.6 55.6 54.7 53.7 52.8 51.9 50.9 67 58.5 57.5 56.5 55.6 54.7 53.7 52.8 51.8 50.9 68 58.4 57.5 56.5 55.6 54.6 53.7 52.7 51.8 50.9 69 58.4 57.5 56.5 55.6 54.6 53.7 52.7 51.8 50.8 70 58.4 57.4 56.5 55.5 54.6 53.6 52.7 51.7 50.8 71 58.4 57.4 56.5 55.5 54.6 53.6 52.7 51.7 50.8 72 58.4 57.4 56.5 55.5 54.5 53.6 52.6 51.7 50.8 73 58.4 57.4 56.4 55.5 54.5 53.6 52.6 51.7 50.7 74 58.3 57.4 56.4 55.5 54.5 53.6 52.6 51.7 50.7 75 58.3 57.4 56.4 55.5 54.5 53.5 52.6 51.6 50.7 76 58.3 57.4 56.4 55.4 54.5 53.5 52.6 51.6 50.7 77 58.3 57.3 56.4 55.4 54.5 53.5 52.6 51.6 50.7 78 58.3 57.3 56.4 55.4 54.5 53.5 52.6 51.6 50.6 79 58.3 57.3 56.4 55.4 54.5 53.5 52.5 51.6 50.6 80 58.3 57.3 56.4 55.4 54.4 53.5 52.5 51.6 50.6 81 58.3 57.3 56.4 55.4 54.4 53.5 52.5 51.6 50.6 82 58.3 57.3 56.3 55.4 54.4 53.5 52.5 51.6 50.6 83 58.3 57.3 56.3 55.4 54.4 53.5 52.5 51.6 50.6 84 58.3 57.3 56.3 55.4 54.4 53.5 52.5 51.5 50.6 85 58.3 57.3 56.3 55.4 54.4 53.5 52.5 51.5 50.6 86 58.2 57.3 56.3 55.4 54.4 53.5 52.5 51.5 50.6 87 58.2 57.3 56.3 55.4 54.4 53.4 52.5 51.5 50.6 88 58.2 57.3 56.3 55.4 54.4 53.4 52.5 51.5 50.6 89 58.2 57.3 56.3 55.4 54.4 53.4 52.5 51.5 50.6 90 58.2 57.3 56.3 55.4 54.4 53.4 52.5 51.5 50.6 91 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 92 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 93 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 94 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 95 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 96 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 97 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 98 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 99 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 100 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 101 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 102 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.6 103 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 104 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 105 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 106 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 107 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 108 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 109 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 110 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 111 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 112 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 113 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 114 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 115 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 116 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 117 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 118 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 119 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 120+ 58.2 57.3 56.3 55.3 54.4 53.4 52.5 51.5 50.5 Ages 36 37 38 39 40 41 42 43 44 0 85.2 85.2 85.2 85.1 85.1 85.1 85.0 85.0 85.0 1 84.3 84.3 84.3 84.2 84.2 84.2 84.1 84.1 84.1 2 83.4 83.3 83.3 83.3 83.2 83.2 83.2 83.1 83.1 3 82.4 82.4 82.3 82.3 82.3 82.2 82.2 82.2 82.2 4 81.5 81.4 81.4 81.4 81.3 81.3 81.3 81.2 81.2 5 80.5 80.5 80.4 80.4 80.4 80.3 80.3 80.3 80.2 6 79.6 79.5 79.5 79.5 79.4 79.4 79.3 79.3 79.3 7 78.7 78.6 78.6 78.5 78.5 78.4 78.4 78.3 78.3 8 77.7 77.7 77.6 77.6 77.5 77.5 77.4 77.4 77.3 9 76.8 76.7 76.7 76.6 76.6 76.5 76.5 76.4 76.4 10 75.9 75.8 75.7 75.7 75.6 75.6 75.5 75.5 75.4 11 75.0 74.9 74.8 74.7 74.7 74.6 74.6 74.5 74.5 12 74.0 74.0 73.9 73.8 73.7 73.7 73.6 73.6 73.5 13 73.1 73.1 73.0 72.9 72.8 72.8 72.7 72.6 72.6 14 72.2 72.1 72.1 72.0 71.9 71.8 71.8 71.7 71.6 15 71.4 71.3 71.2 71.1 71.0 70.9 70.8 70.8 70.7 16 70.5 70.4 70.3 70.2 70.1 70.0 69.9 69.8 69.8 17 69.6 69.5 69.4 69.3 69.2 69.1 69.0 68.9 68.8 18 68.7 68.6 68.5 68.4 68.3 68.2 68.1 68.0 67.9 19 67.9 67.7 67.6 67.5 67.4 67.3 67.2 67.1 67.0 20 67.1 66.9 66.8 66.6 66.5 66.4 66.3 66.2 66.1 21 66.2 66.1 65.9 65.8 65.6 65.5 65.4 65.3 65.2 22 65.4 65.2 65.1 64.9 64.8 64.6 64.5 64.4 64.3 23 64.6 64.4 64.2 64.1 63.9 63.8 63.6 63.5 63.4 24 63.8 63.6 63.4 63.3 63.1 62.9 62.8 62.7 62.5 25 63.1 62.8 62.6 62.4 62.3 62.1 61.9 61.8 61.7 26 62.3 62.1 61.9 61.6 61.5 61.3 61.1 61.0 60.8 27 61.6 61.3 61.1 60.9 60.7 60.5 60.3 60.1 60.0 28 60.9 60.6 60.3 60.1 59.9 59.7 59.5 59.3 59.1 29 60.2 59.9 59.6 59.4 59.1 58.9 58.7 58.5 58.3 30 59.5 59.2 58.9 58.6 58.4 58.1 57.9 57.7 57.5 31 58.9 58.6 58.2 57.9 57.6 57.4 57.1 56.9 56.7 32 58.3 57.9 57.6 57.2 56.9 56.7 56.4 56.2 55.9 33 57.7 57.3 56.9 56.6 56.3 56.0 55.7 55.4 55.2 34 57.2 56.7 56.3 55.9 55.6 55.3 55.0 54.7 54.4 35 56.6 56.2 55.7 55.3 55.0 54.6 54.3 54.0 53.7 36 56.1 55.6 55.2 54.7 54.3 54.0 53.6 53.3 53.0 37 55.6 55.1 54.6 54.2 53.8 53.4 53.0 52.6 52.3 38 55.2 54.6 54.1 53.6 53.2 52.8 52.4 52.0 51.6 39 54.7 54.2 53.6 53.1 52.7 52.2 51.8 51.4 51.0

Table 3 to Paragraph (d)

Ages 36 37 38 39 40 41 42 43 44 40 54.3 53.8 53.2 52.7 52.2 51.7 51.2 50.8 50.4 41 54.0 53.4 52.8 52.2 51.7 51.2 50.7 50.2 49.8 42 53.6 53.0 52.4 51.8 51.2 50.7 50.2 49.7 49.2 43 53.3 52.6 52.0 51.4 50.8 50.2 49.7 49.2 48.7 44 53.0 52.3 51.6 51.0 50.4 49.8 49.2 48.7 48.2 45 52.7 52.0 51.3 50.7 50.0 49.4 48.8 48.3 47.7 46 52.4 51.7 51.0 50.3 49.7 49.0 48.4 47.8 47.3 47 52.2 51.5 50.7 50.0 49.3 48.7 48.0 47.4 46.8 48 52.0 51.2 50.5 49.7 49.0 48.4 47.7 47.1 46.4 49 51.8 51.0 50.2 49.5 48.8 48.1 47.4 46.7 46.1 50 51.6 50.8 50.0 49.2 48.5 47.8 47.1 46.4 45.7 51 51.4 50.6 49.8 49.0 48.3 47.5 46.8 46.1 45.4 52 51.3 50.4 49.6 48.8 48.0 47.3 46.5 45.8 45.1 53 51.1 50.3 49.5 48.6 47.8 47.1 46.3 45.6 44.8 54 51.0 50.1 49.3 48.5 47.7 46.9 46.1 45.3 44.6 55 50.9 50.0 49.1 48.3 47.5 46.7 45.9 45.1 44.3 56 50.7 49.9 49.0 48.2 47.3 46.5 45.7 44.9 44.1 57 50.6 49.8 48.9 48.0 47.2 46.3 45.5 44.7 43.9 58 50.5 49.7 48.8 47.9 47.1 46.2 45.4 44.5 43.7 59 50.5 49.6 48.7 47.8 46.9 46.1 45.2 44.4 43.6 60 50.4 49.5 48.6 47.7 46.8 46.0 45.1 44.3 43.4 61 50.3 49.4 48.5 47.6 46.7 45.8 45.0 44.1 43.3 62 50.2 49.3 48.4 47.5 46.6 45.7 44.9 44.0 43.1 63 50.2 49.3 48.3 47.4 46.5 45.7 44.8 43.9 43.0 64 50.1 49.2 48.3 47.4 46.5 45.6 44.7 43.8 42.9 65 50.1 49.1 48.2 47.3 46.4 45.5 44.6 43.7 42.8 66 50.0 49.1 48.2 47.2 46.3 45.4 44.5 43.6 42.7 67 50.0 49.0 48.1 47.2 46.3 45.4 44.4 43.5 42.6 68 49.9 49.0 48.1 47.1 46.2 45.3 44.4 43.5 42.6 69 49.9 49.0 48.0 47.1 46.2 45.2 44.3 43.4 42.5 70 49.9 48.9 48.0 47.0 46.1 45.2 44.3 43.3 42.4 71 49.8 48.9 47.9 47.0 46.1 45.1 44.2 43.3 42.4 72 49.8 48.9 47.9 47.0 46.0 45.1 44.2 43.2 42.3 73 49.8 48.8 47.9 46.9 46.0 45.1 44.1 43.2 42.3 74 49.8 48.8 47.9 46.9 46.0 45.0 44.1 43.2 42.2 75 49.7 48.8 47.8 46.9 45.9 45.0 44.1 43.1 42.2 76 49.7 48.8 47.8 46.9 45.9 45.0 44.0 43.1 42.2 77 49.7 48.8 47.8 46.9 45.9 45.0 44.0 43.1 42.1 78 49.7 48.7 47.8 46.8 45.9 44.9 44.0 43.0 42.1 79 49.7 48.7 47.8 46.8 45.9 44.9 44.0 43.0 42.1 80 49.7 48.7 47.8 46.8 45.9 44.9 43.9 43.0 42.1 81 49.7 48.7 47.7 46.8 45.8 44.9 43.9 43.0 42.0 82 49.7 48.7 47.7 46.8 45.8 44.9 43.9 43.0 42.0 83 49.6 48.7 47.7 46.8 45.8 44.9 43.9 43.0 42.0 84 49.6 48.7 47.7 46.8 45.8 44.9 43.9 42.9 42.0 85 49.6 48.7 47.7 46.8 45.8 44.8 43.9 42.9 42.0 86 49.6 48.7 47.7 46.7 45.8 44.8 43.9 42.9 42.0 87 49.6 48.7 47.7 46.7 45.8 44.8 43.9 42.9 42.0 88 49.6 48.7 47.7 46.7 45.8 44.8 43.9 42.9 42.0 89 49.6 48.7 47.7 46.7 45.8 44.8 43.9 42.9 41.9 90 49.6 48.6 47.7 46.7 45.8 44.8 43.9 42.9 41.9 91 49.6 48.6 47.7 46.7 45.8 44.8 43.9 42.9 41.9 92 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 93 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 94 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 95 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 96 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 97 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 98 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 99 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 100 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 101 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 102 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 103 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 104 49.6 48.6 47.7 46.7 45.8 44.8 43.8 42.9 41.9 105 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 106 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 107 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 108 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 109 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 110 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 111 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 112 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 113 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 114 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 115 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 116 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 117 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 118 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 119 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 120+ 49.6 48.6 47.7 46.7 45.7 44.8 43.8 42.9 41.9 Ages 45 46 47 48 49 50 51 52 53 0 85.0 84.9 84.9 84.9 84.9 84.9 84.8 84.8 84.8 1 84.1 84.0 84.0 84.0 84.0 84.0 84.0 83.9 83.9 2 83.1 83.1 83.1 83.0 83.0 83.0 83.0 83.0 83.0 3 82.1 82.1 82.1 82.1 82.1 82.0 82.0 82.0 82.0 4 81.2 81.1 81.1 81.1 81.1 81.1 81.0 81.0 81.0 5 80.2 80.2 80.2 80.1 80.1 80.1 80.1 80.1 80.0 6 79.2 79.2 79.2 79.2 79.1 79.1 79.1 79.1 79.1 7 78.3 78.2 78.2 78.2 78.2 78.1 78.1 78.1 78.1 8 77.3 77.3 77.3 77.2 77.2 77.2 77.2 77.1 77.1 9 76.4 76.3 76.3 76.3 76.2 76.2 76.2 76.2 76.1 10 75.4 75.4 75.3 75.3 75.3 75.2 75.2 75.2 75.2 11 74.4 74.4 74.4 74.3 74.3 74.3 74.2 74.2 74.2 12 73.5 73.4 73.4 73.4 73.3 73.3 73.3 73.2 73.2 13 72.5 72.5 72.4 72.4 72.4 72.3 72.3 72.3 72.3 14 71.6 71.5 71.5 71.5 71.4 71.4 71.3 71.3 71.3 15 70.6 70.6 70.5 70.5 70.5 70.4 70.4 70.4 70.3 16 69.7 69.7 69.6 69.6 69.5 69.5 69.4 69.4 69.4 17 68.8 68.7 68.7 68.6 68.6 68.5 68.5 68.4 68.4 18 67.9 67.8 67.7 67.7 67.6 67.6 67.5 67.5 67.4 19 66.9 66.9 66.8 66.7 66.7 66.6 66.6 66.5 66.5 20 66.0 65.9 65.9 65.8 65.7 65.7 65.6 65.6 65.5 21 65.1 65.0 65.0 64.9 64.8 64.8 64.7 64.7 64.6 22 64.2 64.1 64.0 64.0 63.9 63.8 63.8 63.7 63.7 23 63.3 63.2 63.1 63.0 63.0 62.9 62.8 62.8 62.7 24 62.4 62.3 62.2 62.1 62.1 62.0 61.9 61.9 61.8 25 61.5 61.4 61.3 61.2 61.2 61.1 61.0 60.9 60.9 26 60.7 60.6 60.5 60.3 60.3 60.2 60.1 60.0 59.9 27 59.8 59.7 59.6 59.5 59.4 59.3 59.2 59.1 59.0 28 59.0 58.8 58.7 58.6 58.5 58.4 58.3 58.2 58.1 29 58.1 58.0 57.9 57.7 57.6 57.5 57.4 57.3 57.2 30 57.3 57.2 57.0 56.9 56.7 56.6 56.5 56.4 56.3 31 56.5 56.3 56.2 56.0 55.9 55.8 55.6 55.5 55.4 32 55.7 55.5 55.4 55.2 55.0 54.9 54.8 54.7 54.6 33 54.9 54.7 54.5 54.4 54.2 54.1 53.9 53.8 53.7 34 54.2 54.0 53.7 53.6 53.4 53.2 53.1 52.9 52.8 35 53.4 53.2 53.0 52.8 52.6 52.4 52.2 52.1 52.0 36 52.7 52.4 52.2 52.0 51.8 51.6 51.4 51.3 51.1 37 52.0 51.7 51.5 51.2 51.0 50.8 50.6 50.4 50.3 38 51.3 51.0 50.7 50.5 50.2 50.0 49.8 49.6 49.5 39 50.7 50.3 50.0 49.7 49.5 49.2 49.0 48.8 48.6 40 50.0 49.7 49.3 49.0 48.8 48.5 48.3 48.0 47.8 41 49.4 49.0 48.7 48.4 48.1 47.8 47.5 47.3 47.1 42 48.8 48.4 48.0 47.7 47.4 47.1 46.8 46.5 46.3 43 48.3 47.8 47.4 47.1 46.7 46.4 46.1 45.8 45.6 44 47.7 47.3 46.8 46.4 46.1 45.7 45.4 45.1 44.8 45 47.2 46.7 46.3 45.9 45.5 45.1 44.7 44.4 44.1 46 46.7 46.2 45.7 45.3 44.9 44.5 44.1 43.8 43.4 47 46.3 45.7 45.2 44.8 44.3 43.9 43.5 43.1 42.8 48 45.9 45.3 44.8 44.3 43.8 43.3 42.9 42.5 42.1 49 45.5 44.9 44.3 43.8 43.3 42.8 42.3 41.9 41.5 50 45.1 44.5 43.9 43.3 42.8 42.3 41.8 41.4 40.9 51 44.7 44.1 43.5 42.9 42.3 41.8 41.3 40.8 40.4 52 44.4 43.8 43.1 42.5 41.9 41.4 40.8 40.3 39.9 53 44.1 43.4 42.8 42.1 41.5 40.9 40.4 39.9 39.4 54 43.8 43.1 42.5 41.8 41.2 40.6 40.0 39.4 38.9 55 43.6 42.9 42.2 41.5 40.8 40.2 39.6 39.0 38.4 56 43.4 42.6 41.9 41.2 40.5 39.8 39.2 38.6 38.0 57 43.1 42.4 41.6 40.9 40.2 39.5 38.9 38.2 37.6 58 42.9 42.2 41.4 40.7 39.9 39.2 38.6 37.9 37.3 59 42.8 42.0 41.2 40.4 39.7 39.0 38.3 37.6 36.9

Table 3 to Paragraph (d)

Ages 45 46 47 48 49 50 51 52 53 60 42.6 41.8 41.0 40.2 39.5 38.7 38.0 37.3 36.6 61 42.4 41.6 40.8 40.0 39.2 38.5 37.7 37.0 36.3 62 42.3 41.5 40.6 39.8 39.0 38.3 37.5 36.8 36.1 63 42.2 41.3 40.5 39.7 38.9 38.1 37.3 36.6 35.8 64 42.1 41.2 40.4 39.5 38.7 37.9 37.1 36.3 35.6 65 41.9 41.1 40.2 39.4 38.6 37.7 36.9 36.2 35.4 66 41.8 41.0 40.1 39.3 38.4 37.6 36.8 36.0 35.2 67 41.8 40.9 40.0 39.1 38.3 37.5 36.6 35.8 35.0 68 41.7 40.8 39.9 39.0 38.2 37.3 36.5 35.7 34.9 69 41.6 40.7 39.8 38.9 38.1 37.2 36.4 35.5 34.7 70 41.5 40.6 39.7 38.8 38.0 37.1 36.2 35.4 34.6 71 41.5 40.6 39.7 38.8 37.9 37.0 36.1 35.3 34.5 72 41.4 40.5 39.6 38.7 37.8 36.9 36.0 35.2 34.3 73 41.4 40.4 39.5 38.6 37.7 36.8 36.0 35.1 34.2 74 41.3 40.4 39.5 38.6 37.7 36.8 35.9 35.0 34.1 75 41.3 40.3 39.4 38.5 37.6 36.7 35.8 34.9 34.1 76 41.2 40.3 39.4 38.5 37.5 36.6 35.7 34.9 34.0 77 41.2 40.3 39.3 38.4 37.5 36.6 35.7 34.8 33.9 78 41.2 40.2 39.3 38.4 37.5 36.5 35.6 34.7 33.9 79 41.1 40.2 39.3 38.3 37.4 36.5 35.6 34.7 33.8 80 41.1 40.2 39.2 38.3 37.4 36.5 35.5 34.6 33.7 81 41.1 40.1 39.2 38.3 37.3 36.4 35.5 34.6 33.7 82 41.1 40.1 39.2 38.3 37.3 36.4 35.5 34.6 33.7 83 41.1 40.1 39.2 38.2 37.3 36.4 35.4 34.5 33.6 84 41.0 40.1 39.2 38.2 37.3 36.3 35.4 34.5 33.6 85 41.0 40.1 39.1 38.2 37.3 36.3 35.4 34.5 33.6 86 41.0 40.1 39.1 38.2 37.2 36.3 35.4 34.5 33.5 87 41.0 40.1 39.1 38.2 37.2 36.3 35.4 34.4 33.5 88 41.0 40.0 39.1 38.2 37.2 36.3 35.3 34.4 33.5 89 41.0 40.0 39.1 38.1 37.2 36.3 35.3 34.4 33.5 90 41.0 40.0 39.1 38.1 37.2 36.3 35.3 34.4 33.5 91 41.0 40.0 39.1 38.1 37.2 36.2 35.3 34.4 33.5 92 41.0 40.0 39.1 38.1 37.2 36.2 35.3 34.4 33.5 93 41.0 40.0 39.1 38.1 37.2 36.2 35.3 34.4 33.4 94 41.0 40.0 39.1 38.1 37.2 36.2 35.3 34.4 33.4 95 41.0 40.0 39.1 38.1 37.2 36.2 35.3 34.4 33.4 96 41.0 40.0 39.1 38.1 37.2 36.2 35.3 34.3 33.4 97 41.0 40.0 39.1 38.1 37.2 36.2 35.3 34.3 33.4 98 41.0 40.0 39.1 38.1 37.2 36.2 35.3 34.3 33.4 99 41.0 40.0 39.1 38.1 37.2 36.2 35.3 34.3 33.4 100 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 101 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 102 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 103 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 104 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 105 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 106 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 107 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 108 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 109 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 110 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 111 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 112 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 113 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 114 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 115 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 116 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 117 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 118 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 119 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 120+ 41.0 40.0 39.0 38.1 37.1 36.2 35.3 34.3 33.4 Ages 54 55 56 57 58 59 60 61 62 0 84.8 84.8 84.8 84.8 84.8 84.7 84.7 84.7 84.7 1 83.9 83.9 83.9 83.9 83.9 83.9 83.8 83.8 83.8 2 82.9 82.9 82.9 82.9 82.9 82.9 82.9 82.9 82.9 3 82.0 82.0 81.9 81.9 81.9 81.9 81.9 81.9 81.9 4 81.0 81.0 81.0 81.0 80.9 80.9 80.9 80.9 80.9 5 80.0 80.0 80.0 80.0 80.0 80.0 79.9 79.9 79.9 6 79.0 79.0 79.0 79.0 79.0 79.0 79.0 79.0 78.9 7 78.1 78.1 78.0 78.0 78.0 78.0 78.0 78.0 78.0

Table 3 to Paragraph (d)

Ages 54 55 56 57 58 59 60 61 62 8 77.1 77.1 77.1 77.0 77.0 77.0 77.0 77.0 77.0 9 76.1 76.1 76.1 76.1 76.1 76.0 76.0 76.0 76.0 10 75.1 75.1 75.1 75.1 75.1 75.1 75.0 75.0 75.0 11 74.2 74.2 74.1 74.1 74.1 74.1 74.1 74.1 74.0 12 73.2 73.2 73.2 73.1 73.1 73.1 73.1 73.1 73.1 13 72.2 72.2 72.2 72.2 72.1 72.1 72.1 72.1 72.1 14 71.3 71.2 71.2 71.2 71.2 71.2 71.1 71.1 71.1 15 70.3 70.3 70.2 70.2 70.2 70.2 70.2 70.1 70.1 16 69.3 69.3 69.3 69.3 69.2 69.2 69.2 69.2 69.2 17 68.4 68.3 68.3 68.3 68.3 68.2 68.2 68.2 68.2 18 67.4 67.4 67.4 67.3 67.3 67.3 67.3 67.2 67.2 19 66.5 66.4 66.4 66.4 66.3 66.3 66.3 66.3 66.2 20 65.5 65.5 65.4 65.4 65.4 65.4 65.3 65.3 65.3 21 64.6 64.5 64.5 64.5 64.4 64.4 64.4 64.3 64.3 22 63.6 63.6 63.5 63.5 63.5 63.4 63.4 63.4 63.4 23 62.7 62.6 62.6 62.5 62.5 62.5 62.4 62.4 62.4 24 61.7 61.7 61.6 61.6 61.6 61.5 61.5 61.5 61.4 25 60.8 60.8 60.7 60.7 60.6 60.6 60.5 60.5 60.5 26 59.9 59.8 59.8 59.7 59.7 59.6 59.6 59.6 59.5 27 59.0 58.9 58.8 58.8 58.7 58.7 58.7 58.6 58.6 28 58.0 58.0 57.9 57.9 57.8 57.8 57.7 57.7 57.6 29 57.1 57.1 57.0 56.9 56.9 56.8 56.8 56.7 56.7 30 56.2 56.2 56.1 56.0 56.0 55.9 55.9 55.8 55.8 31 55.3 55.3 55.2 55.1 55.0 55.0 54.9 54.9 54.8 32 54.5 54.4 54.3 54.2 54.1 54.1 54.0 54.0 53.9 33 53.6 53.5 53.4 53.3 53.2 53.2 53.1 53.0 53.0 34 52.7 52.6 52.5 52.4 52.3 52.2 52.2 52.1 52.1 35 51.8 51.7 51.6 51.5 51.4 51.3 51.3 51.2 51.1 36 51.0 50.9 50.7 50.6 50.5 50.5 50.4 50.3 50.2 37 50.1 50.0 49.9 49.8 49.7 49.6 49.5 49.4 49.3 38 49.3 49.1 49.0 48.9 48.8 48.7 48.6 48.5 48.4 39 48.5 48.3 48.2 48.0 47.9 47.8 47.7 47.6 47.5 40 47.7 47.5 47.3 47.2 47.1 46.9 46.8 46.7 46.6 41 46.9 46.7 46.5 46.3 46.2 46.1 46.0 45.8 45.7 42 46.1 45.9 45.7 45.5 45.4 45.2 45.1 45.0 44.9 43 45.3 45.1 44.9 44.7 44.5 44.4 44.3 44.1 44.0 44 44.6 44.3 44.1 43.9 43.7 43.6 43.4 43.3 43.1 45 43.8 43.6 43.4 43.1 42.9 42.8 42.6 42.4 42.3 46 43.1 42.9 42.6 42.4 42.2 42.0 41.8 41.6 41.5 47 42.5 42.2 41.9 41.6 41.4 41.2 41.0 40.8 40.6 48 41.8 41.5 41.2 40.9 40.7 40.4 40.2 40.0 39.8 49 41.2 40.8 40.5 40.2 39.9 39.7 39.5 39.2 39.0 50 40.6 40.2 39.8 39.5 39.2 39.0 38.7 38.5 38.3 51 40.0 39.6 39.2 38.9 38.6 38.3 38.0 37.7 37.5 52 39.4 39.0 38.6 38.2 37.9 37.6 37.3 37.0 36.8 53 38.9 38.4 38.0 37.6 37.3 36.9 36.6 36.3 36.1 54 38.4 37.9 37.5 37.1 36.7 36.3 36.0 35.7 35.4 55 37.9 37.4 36.9 36.5 36.1 35.7 35.3 35.0 34.7 56 37.5 36.9 36.5 36.0 35.5 35.1 34.8 34.4 34.1 57 37.1 36.5 36.0 35.5 35.0 34.6 34.2 33.8 33.4 58 36.7 36.1 35.5 35.0 34.5 34.1 33.6 33.2 32.8 59 36.3 35.7 35.1 34.6 34.1 33.6 33.1 32.7 32.3 60 36.0 35.3 34.8 34.2 33.6 33.1 32.6 32.2 31.7 61 35.7 35.0 34.4 33.8 33.2 32.7 32.2 31.7 31.2 62 35.4 34.7 34.1 33.4 32.8 32.3 31.7 31.2 30.8 63 35.1 34.4 33.8 33.1 32.5 31.9 31.3 30.8 30.3 64 34.9 34.2 33.5 32.8 32.2 31.5 31.0 30.4 29.9 65 34.6 33.9 33.2 32.5 31.9 31.2 30.6 30.0 29.5 66 34.4 33.7 33.0 32.3 31.6 30.9 30.3 29.7 29.1 67 34.2 33.5 32.7 32.0 31.3 30.6 30.0 29.4 28.7 68 34.1 33.3 32.5 31.8 31.1 30.4 29.7 29.1 28.4 69 33.9 33.1 32.3 31.6 30.9 30.1 29.4 28.8 28.1 70 33.8 33.0 32.2 31.4 30.7 29.9 29.2 28.5 27.9 71 33.6 32.8 32.0 31.2 30.5 29.7 29.0 28.3 27.6 72 33.5 32.7 31.9 31.1 30.3 29.5 28.8 28.1 27.4 73 33.4 32.6 31.7 30.9 30.1 29.4 28.6 27.9 27.2 74 33.3 32.4 31.6 30.8 30.0 29.2 28.4 27.7 27.0 75 33.2 32.4 31.5 30.7 29.9 29.1 28.3 27.5 26.8 76 33.1 32.3 31.4 30.6 29.8 29.0 28.2 27.4 26.6 77 33.0 32.2 31.3 30.5 29.7 28.8 28.0 27.3 26.5 78 33.0 32.1 31.2 30.4 29.6 28.7 27.9 27.1 26.4 79 32.9 32.0 31.2 30.3 29.5 28.7 27.8 27.0 26.2 80 32.9 32.0 31.1 30.3 29.4 28.6 27.8 26.9 26.1 81 32.8 31.9 31.1 30.2 29.3 28.5 27.7 26.9 26.0 82 32.8 31.9 31.0 30.1 29.3 28.4 27.6 26.8 26.0 83 32.7 31.8 31.0 30.1 29.2 28.4 27.5 26.7 25.9 84 32.7 31.8 30.9 30.0 29.2 28.3 27.5 26.7 25.8 85 32.7 31.8 30.9 30.0 29.1 28.3 27.4 26.6 25.8 86 32.6 31.7 30.9 30.0 29.1 28.2 27.4 26.6 25.7 87 32.6 31.7 30.8 29.9 29.1 28.2 27.4 26.5 25.7 88 32.6 31.7 30.8 29.9 29.0 28.2 27.3 26.5 25.6 89 32.6 31.7 30.8 29.9 29.0 28.2 27.3 26.4 25.6 90 32.6 31.7 30.8 29.9 29.0 28.1 27.3 26.4 25.6 91 32.5 31.6 30.7 29.9 29.0 28.1 27.3 26.4 25.6 92 32.5 31.6 30.7 29.8 29.0 28.1 27.2 26.4 25.5 93 32.5 31.6 30.7 29.8 29.0 28.1 27.2 26.4 25.5 94 32.5 31.6 30.7 29.8 28.9 28.1 27.2 26.3 25.5 95 32.5 31.6 30.7 29.8 28.9 28.1 27.2 26.3 25.5 96 32.5 31.6 30.7 29.8 28.9 28.0 27.2 26.3 25.5 97 32.5 31.6 30.7 29.8 28.9 28.0 27.2 26.3 25.5 98 32.5 31.6 30.7 29.8 28.9 28.0 27.2 26.3 25.5 99 32.5 31.6 30.7 29.8 28.9 28.0 27.2 26.3 25.4 100 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 101 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 102 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 103 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 104 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 105 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 106 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 107 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 108 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 109 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 110 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 111 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 112 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 113 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 114 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 115 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 116 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 117 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 118 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.3 25.4 119 32.5 31.6 30.7 29.8 28.9 28.0 27.1 26.2 25.4 120+ 32.5 31.6 30.6 29.8 28.9 28.0 27.1 26.2 25.4 Ages 63 64 65 66 67 68 69 70 71 0 84.7 84.7 84.7 84.7 84.7 84.7 84.7 84.7 84.7 1 83.8 83.8 83.8 83.8 83.8 83.8 83.8 83.8 83.8 2 82.9 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 3 81.9 81.9 81.9 81.9 81.9 81.8 81.8 81.8 81.8 4 80.9 80.9 80.9 80.9 80.9 80.9 80.9 80.9 80.9 5 79.9 79.9 79.9 79.9 79.9 79.9 79.9 79.9 79.9 6 78.9 78.9 78.9 78.9 78.9 78.9 78.9 78.9 78.9 7 78.0 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 8 77.0 77.0 77.0 76.9 76.9 76.9 76.9 76.9 76.9 9 76.0 76.0 76.0 76.0 76.0 75.9 75.9 75.9 75.9 10 75.0 75.0 75.0 75.0 75.0 75.0 75.0 74.9 74.9 11 74.0 74.0 74.0 74.0 74.0 74.0 74.0 74.0 74.0 12 73.0 73.0 73.0 73.0 73.0 73.0 73.0 73.0 73.0 13 72.1 72.1 72.0 72.0 72.0 72.0 72.0 72.0 72.0 14 71.1 71.1 71.1 71.1 71.0 71.0 71.0 71.0 71.0 15 70.1 70.1 70.1 70.1 70.1 70.1 70.0 70.0 70.0 16 69.1 69.1 69.1 69.1 69.1 69.1 69.1 69.1 69.0 17 68.2 68.2 68.1 68.1 68.1 68.1 68.1 68.1 68.1 18 67.2 67.2 67.2 67.2 67.1 67.1 67.1 67.1 67.1 19 66.2 66.2 66.2 66.2 66.2 66.2 66.1 66.1 66.1 20 65.3 65.2 65.2 65.2 65.2 65.2 65.2 65.2 65.1 21 64.3 64.3 64.3 64.2 64.2 64.2 64.2 64.2 64.2 22 63.3 63.3 63.3 63.3 63.3 63.2 63.2 63.2 63.2 23 62.4 62.3 62.3 62.3 62.3 62.3 62.3 62.2 62.2 24 61.4 61.4 61.4 61.3 61.3 61.3 61.3 61.3 61.3 25 60.5 60.4 60.4 60.4 60.4 60.3 60.3 60.3 60.3 26 59.5 59.5 59.5 59.4 59.4 59.4 59.4 59.4 59.3 27 58.6 58.5 58.5 58.5 58.5 58.4 58.4 58.4 58.4

Table 3 to Paragraph (d)

Ages 63 64 65 66 67 68 69 70 71 28 57.6 57.6 57.5 57.5 57.5 57.5 57.5 57.4 57.4 29 56.7 56.6 56.6 56.6 56.5 56.5 56.5 56.5 56.5 30 55.7 55.7 55.7 55.6 55.6 55.6 55.6 55.5 55.5 31 54.8 54.8 54.7 54.7 54.7 54.6 54.6 54.6 54.6 32 53.9 53.8 53.8 53.7 53.7 53.7 53.7 53.6 53.6 33 52.9 52.9 52.8 52.8 52.8 52.7 52.7 52.7 52.7 34 52.0 52.0 51.9 51.9 51.8 51.8 51.8 51.7 51.7 35 51.1 51.0 51.0 50.9 50.9 50.9 50.8 50.8 50.8 36 50.2 50.1 50.1 50.0 50.0 49.9 49.9 49.9 49.8 37 49.3 49.2 49.1 49.1 49.0 49.0 49.0 48.9 48.9 38 48.3 48.3 48.2 48.2 48.1 48.1 48.0 48.0 47.9 39 47.4 47.4 47.3 47.2 47.2 47.1 47.1 47.0 47.0 40 46.5 46.5 46.4 46.3 46.3 46.2 46.2 46.1 46.1 41 45.7 45.6 45.5 45.4 45.4 45.3 45.2 45.2 45.1 42 44.8 44.7 44.6 44.5 44.4 44.4 44.3 44.3 44.2 43 43.9 43.8 43.7 43.6 43.5 43.5 43.4 43.3 43.3 44 43.0 42.9 42.8 42.7 42.6 42.6 42.5 42.4 42.4 45 42.2 42.1 41.9 41.8 41.8 41.7 41.6 41.5 41.5 46 41.3 41.2 41.1 41.0 40.9 40.8 40.7 40.6 40.6 47 40.5 40.4 40.2 40.1 40.0 39.9 39.8 39.7 39.7 48 39.7 39.5 39.4 39.3 39.1 39.0 38.9 38.8 38.8 49 38.9 38.7 38.6 38.4 38.3 38.2 38.1 38.0 37.9 50 38.1 37.9 37.7 37.6 37.5 37.3 37.2 37.1 37.0 51 37.3 37.1 36.9 36.8 36.6 36.5 36.4 36.2 36.1 52 36.6 36.3 36.2 36.0 35.8 35.7 35.5 35.4 35.3 53 35.8 35.6 35.4 35.2 35.0 34.9 34.7 34.6 34.5 54 35.1 34.9 34.6 34.4 34.2 34.1 33.9 33.8 33.6 55 34.4 34.2 33.9 33.7 33.5 33.3 33.1 33.0 32.8 56 33.8 33.5 33.2 33.0 32.7 32.5 32.3 32.2 32.0 57 33.1 32.8 32.5 32.3 32.0 31.8 31.6 31.4 31.2 58 32.5 32.2 31.9 31.6 31.3 31.1 30.9 30.7 30.5 59 31.9 31.5 31.2 30.9 30.6 30.4 30.1 29.9 29.7 60 31.3 31.0 30.6 30.3 30.0 29.7 29.4 29.2 29.0 61 30.8 30.4 30.0 29.7 29.4 29.1 28.8 28.5 28.3 62 30.3 29.9 29.5 29.1 28.7 28.4 28.1 27.9 27.6 63 29.8 29.4 28.9 28.5 28.2 27.8 27.5 27.2 26.9 64 29.4 28.9 28.4 28.0 27.6 27.2 26.9 26.6 26.3 65 28.9 28.4 28.0 27.5 27.1 26.7 26.3 26.0 25.7 66 28.5 28.0 27.5 27.0 26.6 26.2 25.8 25.4 25.1 67 28.2 27.6 27.1 26.6 26.1 25.7 25.3 24.9 24.5 68 27.8 27.2 26.7 26.2 25.7 25.2 24.8 24.3 24.0 69 27.5 26.9 26.3 25.8 25.3 24.8 24.3 23.9 23.4 70 27.2 26.6 26.0 25.4 24.9 24.3 23.9 23.4 22.9 71 26.9 26.3 25.7 25.1 24.5 24.0 23.4 22.9 22.5 72 26.7 26.0 25.4 24.8 24.2 23.6 23.1 22.5 22.0 73 26.5 25.8 25.1 24.5 23.9 23.3 22.7 22.2 21.6 74 26.2 25.5 24.9 24.2 23.6 23.0 22.4 21.8 21.3 75 26.1 25.3 24.6 24.0 23.3 22.7 22.1 21.5 20.9 76 25.9 25.2 24.4 23.7 23.1 22.4 21.8 21.2 20.6 77 25.7 25.0 24.3 23.5 22.9 22.2 21.5 20.9 20.3 78 25.6 24.8 24.1 23.4 22.7 22.0 21.3 20.6 20.0 79 25.5 24.7 23.9 23.2 22.5 21.8 21.1 20.4 19.8 80 25.3 24.6 23.8 23.1 22.3 21.6 20.9 20.2 19.6 81 25.2 24.5 23.7 22.9 22.2 21.5 20.7 20.0 19.4 82 25.2 24.4 23.6 22.8 22.1 21.3 20.6 19.9 19.2 83 25.1 24.3 23.5 22.7 22.0 21.2 20.5 19.7 19.0 84 25.0 24.2 23.4 22.6 21.9 21.1 20.4 19.6 18.9 85 25.0 24.1 23.3 22.6 21.8 21.0 20.3 19.5 18.8 86 24.9 24.1 23.3 22.5 21.7 20.9 20.2 19.4 18.7 87 24.9 24.0 23.2 22.4 21.6 20.9 20.1 19.3 18.6 88 24.8 24.0 23.2 22.4 21.6 20.8 20.0 19.2 18.5 89 24.8 24.0 23.1 22.3 21.5 20.7 20.0 19.2 18.4 90 24.7 23.9 23.1 22.3 21.5 20.7 19.9 19.1 18.4 91 24.7 23.9 23.1 22.3 21.5 20.7 19.9 19.1 18.3 92 24.7 23.9 23.0 22.2 21.4 20.6 19.8 19.0 18.3 93 24.7 23.8 23.0 22.2 21.4 20.6 19.8 19.0 18.2 94 24.7 23.8 23.0 22.2 21.4 20.6 19.8 19.0 18.2 95 24.6 23.8 23.0 22.2 21.4 20.6 19.7 18.9 18.2 96 24.6 23.8 23.0 22.2 21.3 20.5 19.7 18.9 18.1 97 24.6 23.8 23.0 22.1 21.3 20.5 19.7 18.9 18.1 98 24.6 23.8 22.9 22.1 21.3 20.5 19.7 18.9 18.1 99 24.6 23.8 22.9 22.1 21.3 20.5 19.7 18.9 18.1 100 24.6 23.8 22.9 22.1 21.3 20.5 19.7 18.9 18.1 101 24.6 23.8 22.9 22.1 21.3 20.5 19.7 18.9 18.1 102 24.6 23.7 22.9 22.1 21.3 20.5 19.7 18.8 18.0 103 24.6 23.7 22.9 22.1 21.3 20.5 19.6 18.8 18.0 104 24.6 23.7 22.9 22.1 21.3 20.5 19.6 18.8 18.0 105 24.6 23.7 22.9 22.1 21.3 20.5 19.6 18.8 18.0 106 24.6 23.7 22.9 22.1 21.3 20.5 19.6 18.8 18.0 107 24.6 23.7 22.9 22.1 21.3 20.5 19.6 18.8 18.0 108 24.6 23.7 22.9 22.1 21.3 20.5 19.6 18.8 18.0 109 24.6 23.7 22.9 22.1 21.3 20.4 19.6 18.8 18.0 110 24.6 23.7 22.9 22.1 21.3 20.4 19.6 18.8 18.0 111 24.6 23.7 22.9 22.1 21.3 20.4 19.6 18.8 18.0 112 24.6 23.7 22.9 22.1 21.3 20.4 19.6 18.8 18.0 113 24.6 23.7 22.9 22.1 21.3 20.4 19.6 18.8 18.0 114 24.6 23.7 22.9 22.1 21.3 20.4 19.6 18.8 18.0 115 24.6 23.7 22.9 22.1 21.3 20.4 19.6 18.8 18.0 116 24.6 23.7 22.9 22.1 21.3 20.4 19.6 18.8 18.0 117 24.6 23.7 22.9 22.1 21.2 20.4 19.6 18.8 18.0 118 24.5 23.7 22.9 22.1 21.2 20.4 19.6 18.8 18.0 119 24.5 23.7 22.9 22.1 21.2 20.4 19.6 18.8 18.0 120+ 24.5 23.7 22.9 22.0 21.2 20.4 19.6 18.8 18.0 Ages 72 73 74 75 76 77 78 79 80 0 84.7 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 1 83.8 83.8 83.8 83.8 83.8 83.8 83.8 83.8 83.8 2 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 3 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 4 80.9 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 5 79.9 79.9 79.9 79.9 79.9 79.8 79.8 79.8 79.8 6 78.9 78.9 78.9 78.9 78.9 78.9 78.9 78.9 78.9 7 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 8 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 10 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 11 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 12 73.0 73.0 73.0 72.9 72.9 72.9 72.9 72.9 72.9 13 72.0 72.0 72.0 72.0 72.0 72.0 71.9 71.9 71.9 14 71.0 71.0 71.0 71.0 71.0 71.0 71.0 71.0 71.0 15 70.0 70.0 70.0 70.0 70.0 70.0 70.0 70.0 70.0 16 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 17 68.1 68.1 68.0 68.0 68.0 68.0 68.0 68.0 68.0 18 67.1 67.1 67.1 67.1 67.1 67.0 67.0 67.0 67.0 19 66.1 66.1 66.1 66.1 66.1 66.1 66.1 66.1 66.1 20 65.1 65.1 65.1 65.1 65.1 65.1 65.1 65.1 65.1 21 64.2 64.2 64.1 64.1 64.1 64.1 64.1 64.1 64.1 22 63.2 63.2 63.2 63.2 63.2 63.1 63.1 63.1 63.1 23 62.2 62.2 62.2 62.2 62.2 62.2 62.2 62.2 62.1 24 61.3 61.2 61.2 61.2 61.2 61.2 61.2 61.2 61.2 25 60.3 60.3 60.3 60.3 60.2 60.2 60.2 60.2 60.2 26 59.3 59.3 59.3 59.3 59.3 59.3 59.3 59.3 59.2 27 58.4 58.4 58.3 58.3 58.3 58.3 58.3 58.3 58.3 28 57.4 57.4 57.4 57.4 57.4 57.3 57.3 57.3 57.3 29 56.5 56.4 56.4 56.4 56.4 56.4 56.4 56.4 56.4 30 55.5 55.5 55.5 55.5 55.4 55.4 55.4 55.4 55.4 31 54.5 54.5 54.5 54.5 54.5 54.5 54.5 54.5 54.4 32 53.6 53.6 53.6 53.5 53.5 53.5 53.5 53.5 53.5 33 52.6 52.6 52.6 52.6 52.6 52.6 52.6 52.5 52.5 34 51.7 51.7 51.7 51.6 51.6 51.6 51.6 51.6 51.6 35 50.8 50.7 50.7 50.7 50.7 50.7 50.6 50.6 50.6 36 49.8 49.8 49.8 49.7 49.7 49.7 49.7 49.7 49.7 37 48.9 48.8 48.8 48.8 48.8 48.8 48.7 48.7 48.7 38 47.9 47.9 47.9 47.8 47.8 47.8 47.8 47.8 47.8 39 47.0 46.9 46.9 46.9 46.9 46.9 46.8 46.8 46.8 40 46.0 46.0 46.0 45.9 45.9 45.9 45.9 45.9 45.9 41 45.1 45.1 45.0 45.0 45.0 45.0 44.9 44.9 44.9 42 44.2 44.1 44.1 44.1 44.0 44.0 44.0 44.0 43.9 43 43.2 43.2 43.2 43.1 43.1 43.1 43.0 43.0 43.0 44 42.3 42.3 42.2 42.2 42.2 42.1 42.1 42.1 42.1 45 41.4 41.4 41.3 41.3 41.2 41.2 41.2 41.1 41.1 46 40.5 40.4 40.4 40.3 40.3 40.3 40.2 40.2 40.2 47 39.6 39.5 39.5 39.4 39.4 39.3 39.3 39.3 39.2

Table 3 to Paragraph (d)

Ages 72 73 74 75 76 77 78 79 80 48 38.7 38.6 38.6 38.5 38.5 38.4 38.4 38.3 38.3 49 37.8 37.7 37.7 37.6 37.5 37.5 37.5 37.4 37.4 50 36.9 36.8 36.8 36.7 36.6 36.6 36.5 36.5 36.5 51 36.0 36.0 35.9 35.8 35.7 35.7 35.6 35.6 35.5 52 35.2 35.1 35.0 34.9 34.9 34.8 34.7 34.7 34.6 53 34.3 34.2 34.1 34.1 34.0 33.9 33.9 33.8 33.7 54 33.5 33.4 33.3 33.2 33.1 33.0 33.0 32.9 32.9 55 32.7 32.6 32.4 32.4 32.3 32.2 32.1 32.0 32.0 56 31.9 31.7 31.6 31.5 31.4 31.3 31.2 31.2 31.1 57 31.1 30.9 30.8 30.7 30.6 30.5 30.4 30.3 30.3 58 30.3 30.1 30.0 29.9 29.8 29.7 29.6 29.5 29.4 59 29.5 29.4 29.2 29.1 29.0 28.8 28.7 28.7 28.6 60 28.8 28.6 28.4 28.3 28.2 28.0 27.9 27.8 27.8 61 28.1 27.9 27.7 27.5 27.4 27.3 27.1 27.0 26.9 62 27.4 27.2 27.0 26.8 26.6 26.5 26.4 26.2 26.1 63 26.7 26.5 26.2 26.1 25.9 25.7 25.6 25.5 25.3 64 26.0 25.8 25.5 25.3 25.2 25.0 24.8 24.7 24.6 65 25.4 25.1 24.9 24.6 24.4 24.3 24.1 23.9 23.8 66 24.8 24.5 24.2 24.0 23.7 23.5 23.4 23.2 23.1 67 24.2 23.9 23.6 23.3 23.1 22.9 22.7 22.5 22.3 68 23.6 23.3 23.0 22.7 22.4 22.2 22.0 21.8 21.6 69 23.1 22.7 22.4 22.1 21.8 21.5 21.3 21.1 20.9 70 22.5 22.2 21.8 21.5 21.2 20.9 20.6 20.4 20.2 71 22.0 21.6 21.3 20.9 20.6 20.3 20.0 19.8 19.6 72 21.6 21.1 20.7 20.4 20.0 19.7 19.4 19.2 18.9 73 21.1 20.7 20.3 19.9 19.5 19.1 18.8 18.6 18.3 74 20.7 20.3 19.8 19.4 19.0 18.6 18.3 18.0 17.7 75 20.4 19.9 19.4 18.9 18.5 18.1 17.8 17.4 17.1 76 20.0 19.5 19.0 18.5 18.1 17.7 17.3 16.9 16.6 77 19.7 19.1 18.6 18.1 17.7 17.2 16.8 16.4 16.1 78 19.4 18.8 18.3 17.8 17.3 16.8 16.4 16.0 15.6 79 19.2 18.6 18.0 17.4 16.9 16.4 16.0 15.6 15.2 80 18.9 18.3 17.7 17.1 16.6 16.1 15.6 15.2 14.7 81 18.7 18.1 17.4 16.9 16.3 15.8 15.3 14.8 14.4 82 18.5 17.9 17.2 16.6 16.0 15.5 15.0 14.5 14.0 83 18.3 17.7 17.0 16.4 15.8 15.2 14.7 14.2 13.7 84 18.2 17.5 16.8 16.2 15.6 15.0 14.4 13.9 13.4 85 18.1 17.4 16.7 16.0 15.4 14.8 14.2 13.6 13.1 86 17.9 17.2 16.5 15.9 15.2 14.6 14.0 13.4 12.9 87 17.8 17.1 16.4 15.7 15.1 14.4 13.8 13.2 12.7 88 17.7 17.0 16.3 15.6 14.9 14.3 13.7 13.1 12.5 89 17.7 16.9 16.2 15.5 14.8 14.2 13.5 12.9 12.3 90 17.6 16.9 16.1 15.4 14.7 14.1 13.4 12.8 12.2 91 17.5 16.8 16.1 15.3 14.6 14.0 13.3 12.7 12.1 92 17.5 16.7 16.0 15.3 14.6 13.9 13.2 12.6 11.9 93 17.4 16.7 15.9 15.2 14.5 13.8 13.1 12.5 11.9 94 17.4 16.6 15.9 15.2 14.4 13.7 13.1 12.4 11.8 95 17.4 16.6 15.9 15.1 14.4 13.7 13.0 12.3 11.7 96 17.4 16.6 15.8 15.1 14.3 13.6 12.9 12.3 11.6 97 17.3 16.6 15.8 15.0 14.3 13.6 12.9 12.2 11.6 98 17.3 16.5 15.8 15.0 14.3 13.6 12.9 12.2 11.5 99 17.3 16.5 15.7 15.0 14.3 13.5 12.8 12.2 11.5 100 17.3 16.5 15.7 15.0 14.2 13.5 12.8 12.1 11.5 101 17.3 16.5 15.7 15.0 14.2 13.5 12.8 12.1 11.4 102 17.3 16.5 15.7 14.9 14.2 13.5 12.8 12.1 11.4 103 17.3 16.5 15.7 14.9 14.2 13.5 12.8 12.1 11.4 104 17.2 16.5 15.7 14.9 14.2 13.5 12.7 12.0 11.4 105 17.2 16.5 15.7 14.9 14.2 13.4 12.7 12.0 11.4 106 17.2 16.5 15.7 14.9 14.2 13.4 12.7 12.0 11.4 107 17.2 16.5 15.7 14.9 14.2 13.4 12.7 12.0 11.4 108 17.2 16.5 15.7 14.9 14.2 13.4 12.7 12.0 11.4 109 17.2 16.4 15.7 14.9 14.2 13.4 12.7 12.0 11.3 110 17.2 16.4 15.7 14.9 14.2 13.4 12.7 12.0 11.3 111 17.2 16.4 15.7 14.9 14.2 13.4 12.7 12.0 11.3 112 17.2 16.4 15.7 14.9 14.2 13.4 12.7 12.0 11.3 113 17.2 16.4 15.7 14.9 14.2 13.4 12.7 12.0 11.3 114 17.2 16.4 15.7 14.9 14.1 13.4 12.7 12.0 11.3 115 17.2 16.4 15.7 14.9 14.1 13.4 12.7 12.0 11.3 116 17.2 16.4 15.6 14.9 14.1 13.4 12.7 12.0 11.3 117 17.2 16.4 15.6 14.9 14.1 13.4 12.7 12.0 11.3 118 17.2 16.4 15.6 14.9 14.1 13.4 12.6 11.9 11.3 119 17.2 16.4 15.6 14.8 14.1 13.4 12.6 11.9 11.2

Table 3 to Paragraph (d)

Ages 72 73 74 75 76 77 78 79 80 120+ 17.2 16.4 15.6 14.8 14.1 13.3 12.6 11.9 11.2 Ages 81 82 83 84 85 86 87 88 89 0 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 1 83.8 83.8 83.7 83.7 83.7 83.7 83.7 83.7 83.7 2 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 3 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 4 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 5 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 6 78.9 78.9 78.9 78.9 78.8 78.8 78.8 78.8 78.8 7 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 8 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 10 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 11 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 12 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 13 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 14 71.0 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 15 70.0 70.0 70.0 70.0 70.0 70.0 70.0 69.9 69.9 16 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 17 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 18 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 19 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 20 65.1 65.1 65.1 65.1 65.1 65.1 65.0 65.0 65.0 21 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 22 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 23 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 24 61.2 61.2 61.2 61.2 61.2 61.1 61.1 61.1 61.1 25 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 26 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 27 58.3 58.3 58.3 58.3 58.3 58.2 58.2 58.2 58.2 28 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 29 56.4 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 30 55.4 55.4 55.4 55.4 55.4 55.4 55.4 55.4 55.4 31 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 32 53.5 53.5 53.5 53.5 53.5 53.5 53.4 53.4 53.4 33 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 34 51.6 51.6 51.6 51.5 51.5 51.5 51.5 51.5 51.5 35 50.6 50.6 50.6 50.6 50.6 50.6 50.6 50.6 50.6 36 49.7 49.7 49.6 49.6 49.6 49.6 49.6 49.6 49.6 37 48.7 48.7 48.7 48.7 48.7 48.7 48.7 48.7 48.7 38 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 39 46.8 46.8 46.8 46.8 46.8 46.7 46.7 46.7 46.7 40 45.8 45.8 45.8 45.8 45.8 45.8 45.8 45.8 45.8 41 44.9 44.9 44.9 44.9 44.8 44.8 44.8 44.8 44.8 42 43.9 43.9 43.9 43.9 43.9 43.9 43.9 43.9 43.9 43 43.0 43.0 43.0 42.9 42.9 42.9 42.9 42.9 42.9 44 42.0 42.0 42.0 42.0 42.0 42.0 42.0 42.0 41.9 45 41.1 41.1 41.1 41.0 41.0 41.0 41.0 41.0 41.0 46 40.1 40.1 40.1 40.1 40.1 40.1 40.1 40.0 40.0 47 39.2 39.2 39.2 39.2 39.1 39.1 39.1 39.1 39.1 48 38.3 38.3 38.2 38.2 38.2 38.2 38.2 38.2 38.1 49 37.3 37.3 37.3 37.3 37.3 37.2 37.2 37.2 37.2 50 36.4 36.4 36.4 36.3 36.3 36.3 36.3 36.3 36.3 51 35.5 35.5 35.4 35.4 35.4 35.4 35.4 35.3 35.3 52 34.6 34.6 34.5 34.5 34.5 34.5 34.4 34.4 34.4 53 33.7 33.7 33.6 33.6 33.6 33.5 33.5 33.5 33.5 54 32.8 32.8 32.7 32.7 32.7 32.6 32.6 32.6 32.6 55 31.9 31.9 31.8 31.8 31.8 31.7 31.7 31.7 31.7 56 31.1 31.0 31.0 30.9 30.9 30.9 30.8 30.8 30.8 57 30.2 30.1 30.1 30.0 30.0 30.0 29.9 29.9 29.9 58 29.3 29.3 29.2 29.2 29.1 29.1 29.1 29.0 29.0 59 28.5 28.4 28.4 28.3 28.3 28.2 28.2 28.2 28.2 60 27.7 27.6 27.5 27.5 27.4 27.4 27.4 27.3 27.3 61 26.9 26.8 26.7 26.7 26.6 26.6 26.5 26.5 26.4 62 26.0 26.0 25.9 25.8 25.8 25.7 25.7 25.6 25.6 63 25.2 25.2 25.1 25.0 25.0 24.9 24.9 24.8 24.8 64 24.5 24.4 24.3 24.2 24.1 24.1 24.0 24.0 24.0 65 23.7 23.6 23.5 23.4 23.3 23.3 23.2 23.2 23.1 66 22.9 22.8 22.7 22.6 22.6 22.5 22.4 22.4 22.3 67 22.2 22.1 22.0 21.9 21.8 21.7 21.6 21.6 21.5

Table 3 to Paragraph (d)

Ages 81 82 83 84 85 86 87 88 89 68 21.5 21.3 21.2 21.1 21.0 20.9 20.9 20.8 20.7 69 20.7 20.6 20.5 20.4 20.3 20.2 20.1 20.0 20.0 70 20.0 19.9 19.7 19.6 19.5 19.4 19.3 19.2 19.2 71 19.4 19.2 19.0 18.9 18.8 18.7 18.6 18.5 18.4 72 18.7 18.5 18.3 18.2 18.1 17.9 17.8 17.7 17.7 73 18.1 17.9 17.7 17.5 17.4 17.2 17.1 17.0 16.9 74 17.4 17.2 17.0 16.8 16.7 16.5 16.4 16.3 16.2 75 16.9 16.6 16.4 16.2 16.0 15.9 15.7 15.6 15.5 76 16.3 16.0 15.8 15.6 15.4 15.2 15.1 14.9 14.8 77 15.8 15.5 15.2 15.0 14.8 14.6 14.4 14.3 14.2 78 15.3 15.0 14.7 14.4 14.2 14.0 13.8 13.7 13.5 79 14.8 14.5 14.2 13.9 13.6 13.4 13.2 13.1 12.9 80 14.4 14.0 13.7 13.4 13.1 12.9 12.7 12.5 12.3 81 14.0 13.6 13.2 12.9 12.6 12.4 12.2 12.0 11.8 82 13.6 13.2 12.8 12.5 12.2 11.9 11.7 11.5 11.3 83 13.2 12.8 12.4 12.1 11.8 11.5 11.2 11.0 10.8 84 12.9 12.5 12.1 11.7 11.4 11.1 10.8 10.5 10.3 85 12.6 12.2 11.8 11.4 11.0 10.7 10.4 10.1 9.9 86 12.4 11.9 11.5 11.1 10.7 10.4 10.0 9.8 9.5 87 12.2 11.7 11.2 10.8 10.4 10.0 9.7 9.4 9.1 88 12.0 11.5 11.0 10.5 10.1 9.8 9.4 9.1 8.8 89 11.8 11.3 10.8 10.3 9.9 9.5 9.1 8.8 8.5 90 11.6 11.1 10.6 10.1 9.7 9.3 8.9 8.6 8.3 91 11.5 10.9 10.4 9.9 9.5 9.1 8.7 8.3 8.0 92 11.4 10.8 10.3 9.8 9.3 8.9 8.5 8.1 7.8 93 11.3 10.7 10.1 9.6 9.2 8.7 8.3 7.9 7.6 94 11.2 10.6 10.0 9.5 9.0 8.6 8.2 7.8 7.4 95 11.1 10.5 9.9 9.4 8.9 8.5 8.0 7.6 7.3 96 11.0 10.4 9.9 9.3 8.8 8.4 7.9 7.5 7.1 97 11.0 10.4 9.8 9.2 8.7 8.3 7.8 7.4 7.0 98 10.9 10.3 9.7 9.2 8.7 8.2 7.7 7.3 6.9 99 10.9 10.2 9.7 9.1 8.6 8.1 7.6 7.2 6.8 100 10.8 10.2 9.6 9.1 8.5 8.0 7.6 7.2 6.8 101 10.8 10.2 9.6 9.0 8.5 8.0 7.5 7.1 6.7 102 10.8 10.1 9.6 9.0 8.5 8.0 7.5 7.0 6.6 103 10.7 10.1 9.5 9.0 8.4 7.9 7.4 7.0 6.6 104 10.7 10.1 9.5 8.9 8.4 7.9 7.4 7.0 6.6 105 10.7 10.1 9.5 8.9 8.4 7.9 7.4 6.9 6.5 106 10.7 10.1 9.5 8.9 8.4 7.9 7.4 6.9 6.5 107 10.7 10.1 9.5 8.9 8.4 7.9 7.4 6.9 6.5 108 10.7 10.1 9.5 8.9 8.4 7.8 7.4 6.9 6.5 109 10.7 10.1 9.5 8.9 8.4 7.8 7.4 6.9 6.5 110 10.7 10.1 9.5 8.9 8.3 7.8 7.4 6.9 6.5 111 10.7 10.1 9.5 8.9 8.3 7.8 7.3 6.9 6.5 112 10.7 10.1 9.5 8.9 8.3 7.8 7.3 6.9 6.5 113 10.7 10.0 9.4 8.9 8.3 7.8 7.3 6.9 6.4 114 10.7 10.0 9.4 8.9 8.3 7.8 7.3 6.9 6.4 115 10.7 10.0 9.4 8.8 8.3 7.8 7.3 6.8 6.4 116 10.6 10.0 9.4 8.8 8.3 7.7 7.3 6.8 6.4 117 10.6 10.0 9.4 8.8 8.2 7.7 7.2 6.8 6.3 118 10.6 10.0 9.3 8.8 8.2 7.7 7.2 6.7 6.3 119 10.6 9.9 9.3 8.7 8.2 7.6 7.1 6.6 6.2 120+ 10.5 9.9 9.3 8.7 8.1 7.6 7.1 6.6 6.1 Ages 90 91 92 93 94 95 96 97 98 0 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 1 83.7 83.7 83.7 83.7 83.7 83.7 83.7 83.7 83.7 2 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 3 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 4 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 5 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 6 78.8 78.8 78.8 78.8 78.8 78.8 78.8 78.8 78.8 7 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 8 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 10 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 11 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 12 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 13 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 14 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 15 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9

Table 3 to Paragraph (d)

Ages 90 91 92 93 94 95 96 97 98 16 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 17 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 18 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 19 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 20 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 21 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 22 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 23 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 24 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 25 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 26 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 27 58.2 58.2 58.2 58.2 58.2 58.2 58.2 58.2 58.2 28 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 29 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 30 55.4 55.3 55.3 55.3 55.3 55.3 55.3 55.3 55.3 31 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 32 53.4 53.4 53.4 53.4 53.4 53.4 53.4 53.4 53.4 33 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 34 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 35 50.6 50.6 50.6 50.6 50.6 50.6 50.6 50.6 50.6 36 49.6 49.6 49.6 49.6 49.6 49.6 49.6 49.6 49.6 37 48.6 48.6 48.6 48.6 48.6 48.6 48.6 48.6 48.6 38 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 39 46.7 46.7 46.7 46.7 46.7 46.7 46.7 46.7 46.7 40 45.8 45.8 45.8 45.8 45.8 45.8 45.8 45.8 45.8 41 44.8 44.8 44.8 44.8 44.8 44.8 44.8 44.8 44.8 42 43.9 43.9 43.8 43.8 43.8 43.8 43.8 43.8 43.8 43 42.9 42.9 42.9 42.9 42.9 42.9 42.9 42.9 42.9 44 41.9 41.9 41.9 41.9 41.9 41.9 41.9 41.9 41.9 45 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 46 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 47 39.1 39.1 39.1 39.1 39.1 39.1 39.1 39.1 39.1 48 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 49 37.2 37.2 37.2 37.2 37.2 37.2 37.2 37.2 37.2 50 36.3 36.2 36.2 36.2 36.2 36.2 36.2 36.2 36.2 51 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 52 34.4 34.4 34.4 34.4 34.4 34.4 34.3 34.3 34.3 53 33.5 33.5 33.5 33.4 33.4 33.4 33.4 33.4 33.4 54 32.6 32.5 32.5 32.5 32.5 32.5 32.5 32.5 32.5 55 31.7 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 56 30.8 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 57 29.9 29.9 29.8 29.8 29.8 29.8 29.8 29.8 29.8 58 29.0 29.0 29.0 29.0 28.9 28.9 28.9 28.9 28.9 59 28.1 28.1 28.1 28.1 28.1 28.1 28.0 28.0 28.0 60 27.3 27.3 27.2 27.2 27.2 27.2 27.2 27.2 27.2 61 26.4 26.4 26.4 26.4 26.3 26.3 26.3 26.3 26.3 62 25.6 25.6 25.5 25.5 25.5 25.5 25.5 25.5 25.5 63 24.7 24.7 24.7 24.7 24.7 24.6 24.6 24.6 24.6 64 23.9 23.9 23.9 23.8 23.8 23.8 23.8 23.8 23.8 65 23.1 23.1 23.0 23.0 23.0 23.0 23.0 23.0 22.9 66 22.3 22.3 22.2 22.2 22.2 22.2 22.2 22.1 22.1 67 21.5 21.5 21.4 21.4 21.4 21.4 21.3 21.3 21.3 68 20.7 20.7 20.6 20.6 20.6 20.6 20.5 20.5 20.5 69 19.9 19.9 19.8 19.8 19.8 19.7 19.7 19.7 19.7 70 19.1 19.1 19.0 19.0 19.0 18.9 18.9 18.9 18.9 71 18.4 18.3 18.3 18.2 18.2 18.2 18.1 18.1 18.1 72 17.6 17.5 17.5 17.4 17.4 17.4 17.4 17.3 17.3 73 16.9 16.8 16.7 16.7 16.6 16.6 16.6 16.6 16.5 74 16.1 16.1 16.0 15.9 15.9 15.9 15.8 15.8 15.8 75 15.4 15.3 15.3 15.2 15.2 15.1 15.1 15.0 15.0 76 14.7 14.6 14.6 14.5 14.4 14.4 14.3 14.3 14.3 77 14.1 14.0 13.9 13.8 13.7 13.7 13.6 13.6 13.6 78 13.4 13.3 13.2 13.1 13.1 13.0 12.9 12.9 12.9 79 12.8 12.7 12.6 12.5 12.4 12.3 12.3 12.2 12.2 80 12.2 12.1 11.9 11.9 11.8 11.7 11.6 11.6 11.5 81 11.6 11.5 11.4 11.3 11.2 11.1 11.0 11.0 10.9 82 11.1 10.9 10.8 10.7 10.6 10.5 10.4 10.4 10.3 83 10.6 10.4 10.3 10.1 10.0 9.9 9.9 9.8 9.7 84 10.1 9.9 9.8 9.6 9.5 9.4 9.3 9.2 9.2 85 9.7 9.5 9.3 9.2 9.0 8.9 8.8 8.7 8.7 86 9.3 9.1 8.9 8.7 8.6 8.5 8.4 8.3 8.2 87 8.9 8.7 8.5 8.3 8.2 8.0 7.9 7.8 7.7 88 8.6 8.3 8.1 7.9 7.8 7.6 7.5 7.4 7.3 89 8.3 8.0 7.8 7.6 7.4 7.3 7.1 7.0 6.9 90 8.0 7.7 7.5 7.3 7.1 6.9 6.8 6.7 6.6 91 7.7 7.5 7.2 7.0 6.8 6.6 6.5 6.4 6.2 92 7.5 7.2 7.0 6.7 6.5 6.4 6.2 6.1 5.9 93 7.3 7.0 6.7 6.5 6.3 6.1 5.9 5.8 5.7 94 7.1 6.8 6.5 6.3 6.1 5.9 5.7 5.5 5.4 95 6.9 6.6 6.4 6.1 5.9 5.7 5.5 5.3 5.2 96 6.8 6.5 6.2 5.9 5.7 5.5 5.3 5.1 5.0 97 6.7 6.4 6.1 5.8 5.5 5.3 5.1 4.9 4.8 98 6.6 6.2 5.9 5.7 5.4 5.2 5.0 4.8 4.6 99 6.5 6.1 5.8 5.5 5.3 5.0 4.8 4.6 4.5 100 6.4 6.0 5.7 5.4 5.2 4.9 4.7 4.5 4.3 101 6.3 6.0 5.6 5.3 5.1 4.8 4.6 4.4 4.2 102 6.3 5.9 5.6 5.3 5.0 4.7 4.5 4.3 4.1 103 6.2 5.9 5.5 5.2 4.9 4.7 4.5 4.2 4.1 104 6.2 5.8 5.5 5.2 4.9 4.6 4.4 4.2 4.0 105 6.1 5.8 5.4 5.1 4.9 4.6 4.4 4.1 4.0 106 6.1 5.8 5.4 5.1 4.8 4.6 4.3 4.1 3.9 107 6.1 5.8 5.4 5.1 4.8 4.6 4.3 4.1 3.9 108 6.1 5.7 5.4 5.1 4.8 4.5 4.3 4.1 3.9 109 6.1 5.7 5.4 5.1 4.8 4.5 4.3 4.1 3.9 110 6.1 5.7 5.4 5.1 4.8 4.5 4.3 4.1 3.9 111 6.1 5.7 5.4 5.1 4.8 4.5 4.3 4.1 3.9 112 6.1 5.7 5.4 5.1 4.8 4.5 4.3 4.0 3.8 113 6.1 5.7 5.3 5.0 4.7 4.5 4.2 4.0 3.8 114 6.0 5.7 5.3 5.0 4.7 4.4 4.2 4.0 3.8 115 6.0 5.6 5.3 5.0 4.7 4.4 4.2 4.0 3.8 116 6.0 5.6 5.2 4.9 4.6 4.4 4.1 3.9 3.7 117 5.9 5.5 5.2 4.9 4.6 4.3 4.0 3.8 3.6 118 5.8 5.5 5.1 4.8 4.5 4.2 3.9 3.7 3.5 119 5.8 5.4 5.0 4.7 4.4 4.1 3.8 3.6 3.3 120+ 5.7 5.3 4.9 4.6 4.3 4.0 3.7 3.4 3.2 Ages 99 100 101 102 103 104 105 106 107 0 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 1 83.7 83.7 83.7 83.7 83.7 83.7 83.7 83.7 83.7 2 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 3 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 4 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 5 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 6 78.8 78.8 78.8 78.8 78.8 78.8 78.8 78.8 78.8 7 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 8 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 10 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 11 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 12 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 13 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 14 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 15 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 16 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 17 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 18 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 19 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 20 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 21 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 22 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 23 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 24 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 25 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 26 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 27 58.2 58.2 58.2 58.2 58.2 58.2 58.2 58.2 58.2 28 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 29 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 30 55.3 55.3 55.3 55.3 55.3 55.3 55.3 55.3 55.3 31 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 32 53.4 53.4 53.4 53.4 53.4 53.4 53.4 53.4 53.4 33 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 34 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 35 50.6 50.6 50.6 50.6 50.5 50.5 50.5 50.5 50.5

Table 3 to Paragraph (d)

Ages 99 100 101 102 103 104 105 106 107 36 49.6 49.6 49.6 49.6 49.6 49.6 49.6 49.6 49.6 37 48.6 48.6 48.6 48.6 48.6 48.6 48.6 48.6 48.6 38 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 39 46.7 46.7 46.7 46.7 46.7 46.7 46.7 46.7 46.7 40 45.8 45.8 45.8 45.8 45.8 45.8 45.7 45.7 45.7 41 44.8 44.8 44.8 44.8 44.8 44.8 44.8 44.8 44.8 42 43.8 43.8 43.8 43.8 43.8 43.8 43.8 43.8 43.8 43 42.9 42.9 42.9 42.9 42.9 42.9 42.9 42.9 42.9 44 41.9 41.9 41.9 41.9 41.9 41.9 41.9 41.9 41.9 45 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 46 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 47 39.1 39.0 39.0 39.0 39.0 39.0 39.0 39.0 39.0 48 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 49 37.2 37.1 37.1 37.1 37.1 37.1 37.1 37.1 37.1 50 36.2 36.2 36.2 36.2 36.2 36.2 36.2 36.2 36.2 51 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 52 34.3 34.3 34.3 34.3 34.3 34.3 34.3 34.3 34.3 53 33.4 33.4 33.4 33.4 33.4 33.4 33.4 33.4 33.4 54 32.5 32.5 32.5 32.5 32.5 32.5 32.5 32.5 32.5 55 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 56 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 57 29.8 29.8 29.8 29.8 29.8 29.8 29.8 29.8 29.8 58 28.9 28.9 28.9 28.9 28.9 28.9 28.9 28.9 28.9 59 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 60 27.2 27.1 27.1 27.1 27.1 27.1 27.1 27.1 27.1 61 26.3 26.3 26.3 26.3 26.3 26.3 26.3 26.3 26.3 62 25.4 25.4 25.4 25.4 25.4 25.4 25.4 25.4 25.4 63 24.6 24.6 24.6 24.6 24.6 24.6 24.6 24.6 24.6 64 23.8 23.8 23.8 23.7 23.7 23.7 23.7 23.7 23.7 65 22.9 22.9 22.9 22.9 22.9 22.9 22.9 22.9 22.9 66 22.1 22.1 22.1 22.1 22.1 22.1 22.1 22.1 22.1 67 21.3 21.3 21.3 21.3 21.3 21.3 21.3 21.3 21.3 68 20.5 20.5 20.5 20.5 20.5 20.5 20.5 20.5 20.5 69 19.7 19.7 19.7 19.7 19.6 19.6 19.6 19.6 19.6 70 18.9 18.9 18.9 18.8 18.8 18.8 18.8 18.8 18.8 71 18.1 18.1 18.1 18.0 18.0 18.0 18.0 18.0 18.0 72 17.3 17.3 17.3 17.3 17.3 17.2 17.2 17.2 17.2 73 16.5 16.5 16.5 16.5 16.5 16.5 16.5 16.5 16.5 74 15.7 15.7 15.7 15.7 15.7 15.7 15.7 15.7 15.7 75 15.0 15.0 15.0 14.9 14.9 14.9 14.9 14.9 14.9 76 14.3 14.2 14.2 14.2 14.2 14.2 14.2 14.2 14.2 77 13.5 13.5 13.5 13.5 13.5 13.5 13.4 13.4 13.4 78 12.8 12.8 12.8 12.8 12.8 12.7 12.7 12.7 12.7 79 12.2 12.1 12.1 12.1 12.1 12.0 12.0 12.0 12.0 80 11.5 11.5 11.4 11.4 11.4 11.4 11.4 11.4 11.4 81 10.9 10.8 10.8 10.8 10.7 10.7 10.7 10.7 10.7 82 10.2 10.2 10.2 10.1 10.1 10.1 10.1 10.1 10.1 83 9.7 9.6 9.6 9.6 9.5 9.5 9.5 9.5 9.5 84 9.1 9.1 9.0 9.0 9.0 8.9 8.9 8.9 8.9 85 8.6 8.5 8.5 8.5 8.4 8.4 8.4 8.4 8.4 86 8.1 8.0 8.0 8.0 7.9 7.9 7.9 7.9 7.9 87 7.6 7.6 7.5 7.5 7.4 7.4 7.4 7.4 7.4 88 7.2 7.2 7.1 7.0 7.0 7.0 6.9 6.9 6.9 89 6.8 6.8 6.7 6.6 6.6 6.6 6.5 6.5 6.5 90 6.5 6.4 6.3 6.3 6.2 6.2 6.1 6.1 6.1 91 6.1 6.0 6.0 5.9 5.9 5.8 5.8 5.8 5.8 92 5.8 5.7 5.6 5.6 5.5 5.5 5.4 5.4 5.4 93 5.5 5.4 5.3 5.3 5.2 5.2 5.1 5.1 5.1 94 5.3 5.2 5.1 5.0 4.9 4.9 4.9 4.8 4.8 95 5.0 4.9 4.8 4.7 4.7 4.6 4.6 4.6 4.6 96 4.8 4.7 4.6 4.5 4.5 4.4 4.4 4.3 4.3 97 4.6 4.5 4.4 4.3 4.2 4.2 4.1 4.1 4.1 98 4.5 4.3 4.2 4.1 4.1 4.0 4.0 3.9 3.9 99 4.3 4.2 4.1 4.0 3.9 3.8 3.8 3.8 3.7 100 4.2 4.1 3.9 3.8 3.7 3.7 3.6 3.6 3.6 101 4.1 3.9 3.8 3.7 3.6 3.5 3.5 3.5 3.4 102 4.0 3.8 3.7 3.6 3.5 3.4 3.4 3.3 3.3 103 3.9 3.7 3.6 3.5 3.4 3.3 3.3 3.2 3.2 104 3.8 3.7 3.5 3.4 3.3 3.3 3.2 3.2 3.2 105 3.8 3.6 3.5 3.4 3.3 3.2 3.1 3.1 3.1 106 3.8 3.6 3.5 3.3 3.2 3.2 3.1 3.1 3.1 107 3.7 3.6 3.4 3.3 3.2 3.2 3.1 3.1 3.0 108 3.7 3.6 3.4 3.3 3.2 3.1 3.1 3.0 3.0 109 3.7 3.6 3.4 3.3 3.2 3.1 3.1 3.0 3.0 110 3.7 3.5 3.4 3.3 3.2 3.1 3.1 3.0 3.0 111 3.7 3.5 3.4 3.3 3.2 3.1 3.0 3.0 3.0 112 3.7 3.5 3.4 3.3 3.2 3.1 3.0 3.0 3.0 113 3.6 3.5 3.4 3.2 3.1 3.1 3.0 3.0 2.9 114 3.6 3.5 3.3 3.2 3.1 3.0 3.0 2.9 2.9 115 3.6 3.4 3.3 3.2 3.1 3.0 2.9 2.9 2.9 116 3.5 3.3 3.2 3.1 3.0 2.9 2.8 2.8 2.8 117 3.4 3.3 3.1 3.0 2.9 2.8 2.7 2.7 2.7 118 3.3 3.1 3.0 2.8 2.7 2.6 2.6 2.5 2.5 119 3.1 2.9 2.8 2.6 2.5 2.4 2.4 2.3 2.3 120+ 3.0 2.8 2.6 2.5 2.3 2.2 2.1 2.1 2.1

Table 3 to Paragraph (d)

Ages 108 109 110 111 112 113 114 115 116 0 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 84.6 1 83.7 83.7 83.7 83.7 83.7 83.7 83.7 83.7 83.7 2 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 82.8 3 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 81.8 4 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 80.8 5 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 79.8 6 78.8 78.8 78.8 78.8 78.8 78.8 78.8 78.8 78.8 7 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 77.9 8 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 76.9 9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 75.9 10 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 74.9 11 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 73.9 12 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 72.9 13 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 71.9 14 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 70.9 15 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 69.9 16 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 69.0 17 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 68.0 18 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 67.0 19 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 66.0 20 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 65.0 21 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 64.1 22 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 63.1 23 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 62.1 24 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 61.1 25 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 60.2 26 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 59.2 27 58.2 58.2 58.2 58.2 58.2 58.2 58.2 58.2 58.2 28 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 57.3 29 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 56.3 30 55.3 55.3 55.3 55.3 55.3 55.3 55.3 55.3 55.3 31 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 54.4 32 53.4 53.4 53.4 53.4 53.4 53.4 53.4 53.4 53.4 33 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 52.5 34 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 51.5 35 50.5 50.5 50.5 50.5 50.5 50.5 50.5 50.5 50.5 36 49.6 49.6 49.6 49.6 49.6 49.6 49.6 49.6 49.6 37 48.6 48.6 48.6 48.6 48.6 48.6 48.6 48.6 48.6 38 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 47.7 39 46.7 46.7 46.7 46.7 46.7 46.7 46.7 46.7 46.7 40 45.7 45.7 45.7 45.7 45.7 45.7 45.7 45.7 45.7 41 44.8 44.8 44.8 44.8 44.8 44.8 44.8 44.8 44.8 42 43.8 43.8 43.8 43.8 43.8 43.8 43.8 43.8 43.8 43 42.9 42.9 42.9 42.9 42.9 42.9 42.9 42.9 42.9 44 41.9 41.9 41.9 41.9 41.9 41.9 41.9 41.9 41.9 45 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 46 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 47 39.0 39.0 39.0 39.0 39.0 39.0 39.0 39.0 39.0 48 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 38.1 49 37.1 37.1 37.1 37.1 37.1 37.1 37.1 37.1 37.1 50 36.2 36.2 36.2 36.2 36.2 36.2 36.2 36.2 36.2 51 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 35.3 52 34.3 34.3 34.3 34.3 34.3 34.3 34.3 34.3 34.3 53 33.4 33.4 33.4 33.4 33.4 33.4 33.4 33.4 33.4 54 32.5 32.5 32.5 32.5 32.5 32.5 32.5 32.5 32.5 55 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 31.6 56 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 30.7 57 29.8 29.8 29.8 29.8 29.8 29.8 29.8 29.8 29.8 58 28.9 28.9 28.9 28.9 28.9 28.9 28.9 28.9 28.9 59 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 60 27.1 27.1 27.1 27.1 27.1 27.1 27.1 27.1 27.1 61 26.3 26.3 26.3 26.3 26.3 26.3 26.3 26.3 26.3 62 25.4 25.4 25.4 25.4 25.4 25.4 25.4 25.4 25.4 63 24.6 24.6 24.6 24.6 24.6 24.6 24.6 24.6 24.6 64 23.7 23.7 23.7 23.7 23.7 23.7 23.7 23.7 23.7 65 22.9 22.9 22.9 22.9 22.9 22.9 22.9 22.9 22.9 66 22.1 22.1 22.1 22.1 22.1 22.1 22.1 22.1 22.1 67 21.3 21.3 21.3 21.3 21.3 21.3 21.3 21.3 21.3 68 20.5 20.4 20.4 20.4 20.4 20.4 20.4 20.4 20.4 69 19.6 19.6 19.6 19.6 19.6 19.6 19.6 19.6 19.6 70 18.8 18.8 18.8 18.8 18.8 18.8 18.8 18.8 18.8 71 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0 72 17.2 17.2 17.2 17.2 17.2 17.2 17.2 17.2 17.2 73 16.5 16.4 16.4 16.4 16.4 16.4 16.4 16.4 16.4 74 15.7 15.7 15.7 15.7 15.7 15.7 15.7 15.7 15.6 75 14.9 14.9 14.9 14.9 14.9 14.9 14.9 14.9 14.9 76 14.2 14.2 14.2 14.2 14.2 14.2 14.1 14.1 14.1 77 13.4 13.4 13.4 13.4 13.4 13.4 13.4 13.4 13.4 78 12.7 12.7 12.7 12.7 12.7 12.7 12.7 12.7 12.7 79 12.0 12.0 12.0 12.0 12.0 12.0 12.0 12.0 12.0 80 11.4 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 81 10.7 10.7 10.7 10.7 10.7 10.7 10.7 10.7 10.6 82 10.1 10.1 10.1 10.1 10.1 10.0 10.0 10.0 10.0 83 9.5 9.5 9.5 9.5 9.5 9.4 9.4 9.4 9.4 84 8.9 8.9 8.9 8.9 8.9 8.9 8.9 8.8 8.8 85 8.4 8.4 8.3 8.3 8.3 8.3 8.3 8.3 8.3 86 7.8 7.8 7.8 7.8 7.8 7.8 7.8 7.8 7.7 87 7.4 7.4 7.4 7.3 7.3 7.3 7.3 7.3 7.3 88 6.9 6.9 6.9 6.9 6.9 6.9 6.9 6.8 6.8 89 6.5 6.5 6.5 6.5 6.5 6.4 6.4 6.4 6.4 90 6.1 6.1 6.1 6.1 6.1 6.1 6.0 6.0 6.0 91 5.7 5.7 5.7 5.7 5.7 5.7 5.7 5.6 5.6 92 5.4 5.4 5.4 5.4 5.4 5.3 5.3 5.3 5.2 93 5.1 5.1 5.1 5.1 5.1 5.0 5.0 5.0 4.9 94 4.8 4.8 4.8 4.8 4.8 4.7 4.7 4.7 4.6 95 4.5 4.5 4.5 4.5 4.5 4.5 4.4 4.4 4.4 96 4.3 4.3 4.3 4.3 4.3 4.2 4.2 4.2 4.1 97 4.1 4.1 4.1 4.1 4.0 4.0 4.0 4.0 3.9 98 3.9 3.9 3.9 3.9 3.8 3.8 3.8 3.8 3.7 99 3.7 3.7 3.7 3.7 3.7 3.6 3.6 3.6 3.5 100 3.6 3.6 3.5 3.5 3.5 3.5 3.5 3.4 3.3 101 3.4 3.4 3.4 3.4 3.4 3.4 3.3 3.3 3.2 102 3.3 3.3 3.3 3.3 3.3 3.2 3.2 3.2 3.1 103 3.2 3.2 3.2 3.2 3.2 3.1 3.1 3.1 3.0 104 3.1 3.1 3.1 3.1 3.1 3.1 3.0 3.0 2.9 105 3.1 3.1 3.1 3.0 3.0 3.0 3.0 2.9 2.8 106 3.0 3.0 3.0 3.0 3.0 3.0 2.9 2.9 2.8 107 3.0 3.0 3.0 3.0 3.0 2.9 2.9 2.9 2.8 108 3.0 3.0 3.0 3.0 2.9 2.9 2.9 2.8 2.8 109 3.0 3.0 3.0 3.0 2.9 2.9 2.9 2.8 2.8 110 3.0 3.0 3.0 2.9 2.9 2.9 2.9 2.8 2.7 111 3.0 3.0 2.9 2.9 2.9 2.9 2.8 2.8 2.7 112 2.9 2.9 2.9 2.9 2.9 2.9 2.8 2.8 2.7 113 2.9 2.9 2.9 2.9 2.9 2.8 2.8 2.8 2.7 114 2.9 2.9 2.9 2.8 2.8 2.8 2.8 2.7 2.6 115 2.8 2.8 2.8 2.8 2.8 2.8 2.7 2.7 2.6 116 2.8 2.8 2.7 2.7 2.7 2.7 2.6 2.6 2.5 117 2.7 2.6 2.6 2.6 2.6 2.6 2.5 2.5 2.4 118 2.5 2.5 2.5 2.4 2.4 2.4 2.4 2.3 2.2 119 2.3 2.3 2.2 2.2 2.2 2.2 2.1 2.1 2.0 120+ 2.0 2.0 2.0 2.0 2.0 1.9 1.9 1.8 1.8

Table 3 to Paragraph (d)

Ages 117 118 119 120+ 0 84.6 84.6 84.6 84.6 1 83.7 83.7 83.7 83.7 2 82.8 82.8 82.8 82.8 3 81.8 81.8 81.8 81.8 4 80.8 80.8 80.8 80.8 5 79.8 79.8 79.8 79.8 6 78.8 78.8 78.8 78.8 7 77.9 77.9 77.9 77.9 8 76.9 76.9 76.9 76.9 9 75.9 75.9 75.9 75.9 10 74.9 74.9 74.9 74.9 11 73.9 73.9 73.9 73.9 12 72.9 72.9 72.9 72.9 13 71.9 71.9 71.9 71.9 14 70.9 70.9 70.9 70.9 15 69.9 69.9 69.9 69.9 16 69.0 69.0 69.0 69.0 17 68.0 68.0 68.0 68.0 18 67.0 67.0 67.0 67.0 19 66.0 66.0 66.0 66.0 20 65.0 65.0 65.0 65.0 21 64.1 64.1 64.1 64.1 22 63.1 63.1 63.1 63.1 23 62.1 62.1 62.1 62.1 24 61.1 61.1 61.1 61.1 25 60.2 60.2 60.2 60.2 26 59.2 59.2 59.2 59.2 27 58.2 58.2 58.2 58.2 28 57.3 57.3 57.3 57.3 29 56.3 56.3 56.3 56.3 30 55.3 55.3 55.3 55.3 31 54.4 54.4 54.4 54.4 32 53.4 53.4 53.4 53.4 33 52.5 52.5 52.5 52.5 34 51.5 51.5 51.5 51.5 35 50.5 50.5 50.5 50.5 36 49.6 49.6 49.6 49.6 37 48.6 48.6 48.6 48.6 38 47.7 47.7 47.7 47.7 39 46.7 46.7 46.7 46.7 40 45.7 45.7 45.7 45.7 41 44.8 44.8 44.8 44.8 42 43.8 43.8 43.8 43.8 43 42.9 42.9 42.9 42.9 44 41.9 41.9 41.9 41.9 45 41.0 41.0 41.0 41.0 46 40.0 40.0 40.0 40.0 47 39.0 39.0 39.0 39.0 48 38.1 38.1 38.1 38.1 49 37.1 37.1 37.1 37.1 50 36.2 36.2 36.2 36.2 51 35.3 35.3 35.3 35.3 52 34.3 34.3 34.3 34.3 53 33.4 33.4 33.4 33.4 54 32.5 32.5 32.5 32.5 55 31.6 31.6 31.6 31.6 56 30.7 30.7 30.7 30.6 57 29.8 29.8 29.8 29.8 58 28.9 28.9 28.9 28.9 59 28.0 28.0 28.0 28.0 60 27.1 27.1 27.1 27.1 61 26.3 26.3 26.2 26.2 62 25.4 25.4 25.4 25.4 63 24.6 24.5 24.5 24.5 64 23.7 23.7 23.7 23.7 65 22.9 22.9 22.9 22.9 66 22.1 22.1 22.1 22.0 67 21.2 21.2 21.2 21.2 68 20.4 20.4 20.4 20.4 69 19.6 19.6 19.6 19.6 70 18.8 18.8 18.8 18.8 71 18.0 18.0 18.0 18.0 72 17.2 17.2 17.2 17.2 73 16.4 16.4 16.4 16.4 74 15.6 15.6 15.6 15.6 75 14.9 14.9 14.8 14.8 76 14.1 14.1 14.1 14.1 77 13.4 13.4 13.4 13.3 78 12.7 12.6 12.6 12.6 79 12.0 11.9 11.9 11.9 80 11.3 11.3 11.2 11.2 81 10.6 10.6 10.6 10.5 82 10.0 10.0 9.9 9.9 83 9.4 9.3 9.3 9.3 84 8.8 8.8 8.7 8.7 85 8.2 8.2 8.2 8.1 86 7.7 7.7 7.6 7.6 87 7.2 7.2 7.1 7.1 88 6.8 6.7 6.6 6.6 89 6.3 6.3 6.2 6.1 90 5.9 5.8 5.8 5.7 91 5.5 5.5 5.4 5.3 92 5.2 5.1 5.0 4.9 93 4.9 4.8 4.7 4.6 94 4.6 4.5 4.4 4.3 95 4.3 4.2 4.1 4.0 96 4.0 3.9 3.8 3.7 97 3.8 3.7 3.6 3.4 98 3.6 3.5 3.3 3.2 99 3.4 3.3 3.1 3.0 100 3.3 3.1 2.9 2.8 101 3.1 3.0 2.8 2.6 102 3.0 2.8 2.6 2.5 103 2.9 2.7 2.5 2.3 104 2.8 2.6 2.4 2.2 105 2.7 2.6 2.4 2.1 106 2.7 2.5 2.3 2.1 107 2.7 2.5 2.3 2.1 108 2.7 2.5 2.3 2.0 109 2.6 2.5 2.3 2.0 110 2.6 2.5 2.2 2.0 111 2.6 2.4 2.2 2.0 112 2.6 2.4 2.2 2.0 113 2.6 2.4 2.2 1.9 114 2.5 2.4 2.1 1.9 115 2.5 2.3 2.1 1.8 116 2.4 2.2 2.0 1.8 117 2.3 2.1 1.9 1.6 118 2.1 1.9 1.7 1.4 119 1.9 1.7 1.3 1.1 120+ 1.6 1.4 1.1 1.0

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

Table 4 to Paragraph (e)

Age Probability of death 0 0.001762 1 0.000441 2 0.000292 3 0.000232 4 0.000177 5 0.000161 6 0.000153 7 0.000145 8 0.000132 9 0.000127 10 0.000128 11 0.000135 12 0.000146 13 0.000164 14 0.000192 15 0.000223 16 0.000253 17 0.000276 18 0.000293 19 0.000304 20 0.000313 21 0.000343 22 0.000377 23 0.000421 24 0.000466 25 0.000520 26 0.000581 27 0.000630 28 0.000677 29 0.000720 30 0.000763 31 0.000799 32 0.000824 33 0.000833 34 0.000830 35 0.000823 36 0.000819 37 0.000824 38 0.000836 39 0.000853 40 0.000879 41 0.000909 42 0.000945 43 0.000980 44 0.001019 45 0.001065 46 0.001132 47 0.001225 48 0.001345 49 0.001485 50 0.001656 51 0.001874 52 0.002121 53 0.002397 54 0.002701 55 0.003032 56 0.003390 57 0.003774 58 0.004181 59 0.004613 60 0.005071 61 0.005554 62 0.006071 63 0.006624 64 0.007225 65 0.007884 66 0.008238 67 0.008659 68 0.009163 69 0.009767 70 0.010491 71 0.011358 72 0.012385 73 0.013598 74 0.015014 75 0.016670 76 0.018587 77 0.020815 78 0.023391 79 0.026387 80 0.029850 81 0.033883 82 0.038544 83 0.043880 84 0.049956 85 0.056799 86 0.064436 87 0.072882 88 0.082137 89 0.092172 90 0.102919 91 0.114344 92 0.126605 93 0.139936 94 0.154844 95 0.171902 96 0.187210 97 0.204659 98 0.222921 99 0.241884 100 0.261476 101 0.281536 102 0.301847 103 0.322371 104 0.342940 105 0.361261 106 0.372886 107 0.381098 108 0.383358 109 0.385709 110 0.388092 111 0.390353 112 0.392822 113 0.395188 114 0.397567 115 0.400000 116 0.400000 117 0.400000 118 0.400000 119 0.400000 120 0.400000

(f) Applicability dates

(1) In general. The life expectancy tables and Uniform Lifetime Table set forth in this section apply for distribution calendar years beginning on or after January 1, 2022. For life expectancy tables and the Uniform Lifetime Table applicable for earlier distribution calendar years, see § 1.401(a)(9)-9, as set forth in 26 CFR part 1 revised as of April 1, 2020 (formerly applicable § 1.401(a)(9)-9).

(2) Application to life expectancies that may not be recalculated

(i) Redetermination of initial life expectancy using current tables. If an employee died before January 1, 2022, and, under the rules of § 1.401(a)(9)-5, the applicable denominator for a calendar year following the calendar year of the employee's death is equal to a single life expectancy calculated as of the calendar year of the employee's death (or, if applicable, the following calendar year), reduced by 1 for each subsequent year, then that life expectancy is reset as provided in paragraph (f)(2)(ii) of this section. Similarly, if an employee's sole beneficiary is the employee's surviving spouse, and the spouse dies before January 1, 2022, then the spouse's life expectancy for the calendar year of the spouse's death (which is used to determine the applicable denominator for later years) is reset as provided in paragraph (f)(2)(ii) of this section.

(ii) Determination of applicable denominator

(A) Applicable denominator based on new life expectancy. With respect to a life expectancy described in paragraph (f)(2)(i) of this section, the applicable denominator for a distribution calendar year beginning on or after January 1, 2022, is determined by using the Single Life Table in paragraph (b) of this section to determine the initial life expectancy for the age of the relevant individual in the relevant calendar year and then reducing the resulting applicable denominator by 1 for each subsequent year.

(B) Example of redetermination. Assume that an employee died at age 80 in 2019 and the employee's designated beneficiary (who was not the employee's spouse) was age 75 in the year of the employee's death. For 2020, the denominator that would have applied for the beneficiary was 12.7 years (the life expectancy for a 76-year-old under the Single Life Table in formerly applicable § 1.401(a)(9)-9), and for 2021, it would have been 11.7 years (the original life expectancy, reduced by 1 year). For 2022, if the designated beneficiary is still alive, then the applicable denominator would be 12.1 years (the 14.1-year life expectancy for a 76-year-old under the Single Life Table in paragraph (b) of this section, reduced by 2 years).

[T.D. 9930, 85 FR 72477, Nov. 12, 2020, as amended by T.D. 10001, 89 FR 58938, July 19, 2024]