Single Life Expectancy Table

The Single Life Expectancy Table as provided in section 1.401(a)(9)-9 Q&A-1 of the Income Tax Regulations. Single Life Table rates are higher than the Uniform Lifetime Table rates, resulting in a higher required minimum distribution. The annuitization method for determining minimum distributions must use this life expectancy table:

 

Single Life Mortality Table in Sec 1.401(a)(9)-9, Q&A-1
Age Life Expectancy Age Life Expectancy Age Life Expectancy Age Life Expectancy
0 82.4 29 54.3 58 27.0 87 6.7
1 81.6 30 53.3 59 26.1 88 6.3
2 80.6 31 52.4 60 25.2 89 5.9
3 79.7 32 51.4 61 24.4 90 5.5
4 78.7 33 50.4 62 23.5 91 5.2
5 77.7 34 49.4 63 22.7 92 4.9
6 76.7 35 48.5 64 21.8 93 4.6
7 75.8 36 47.5 65 21.0 94 4.3
8 74.8 37 46.5 66 20.2 95 4.1
9 73.8 38 45.6 67 19.4 96 3.8
10 72.8 39 44.6 68 18.6 97 3.6
11 71.8 40 43.6 69 17.8 98 3.4
12 70.8 41 42.7 70 17.0 99 3.1
13 69.9 42 41.7 71 16.3 100 2.9
14 68.9 43 40.7 72 15.5 101 2.7
15 67.9 44 39.8 73 14.8 102 2.5
16 66.9 45 38.8 74 14.1 103 2.3
17 66.0 46 37.9 75 13.4 104 2.1
18 65.0 47 37.0 76 12.7 105 1.9
19 64.0 48 36.0 77 12.1 106 1.7
20 63.0 49 35.1 78 11.4 107 1.5
21 62.1 50 34.2 79 10.8 108 1.4
22 61.1 51 33.3 80 10.2 109 1.2
23 60.1 52 32.3 81 9.7 110 1.1
24 59.1 53 31.4 82 9.1 111 1.0
25 58.2 54 30.5 83 8.6    
26 57.2 55 29.6 84 8.1    
27 56.2 56 28.7 85 7.6    
28 55.3 57 27.9 86 7.1