Treas. Reg. § Reg § 1.408-9, Q&A 3

Q-3.  What is the joint life and last survivor expectancy of an individual and beneficiary for purposes of determining required minimum distributions under section 401(a)(9)?

A-3. 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:

Joint and Last Survivor Table[1]

Ages

0

1

2

3

4

5

6

7

8

9

0

90.0

89.5

89.0

88.6

88.2

87.8

87.4

87.1

86.8

86.5

1

89.5

89.0

88.5

88.1

87.6

87.2

86.8

86.5

86.1

85.8

2

89.0

88.5

88.0

87.5

87.1

86.6

86.2

85.8

85.5

85.1

3

88.6

88.1

87.5

87.0

86.5

86.1

85.6

85.2

84.8

84.5

4

88.2

87.6

87.1

86.5

86.0

85.5

85.1

84.6

84.2

83.8

5

87.8

87.2

86.6

86.1

85.5

85.0

84.5

84.1

83.6

83.2

6

87.4

86.8

86.2

85.6

85.1

84.5

84.0

83.5

83.1

82.6

7

87.1

86.5

85.8

85.2

84.6

84.1

83.5

83.0

82.5

82.1

8

86.8

86.1

85.5

84.8

84.2

83.6

83.1

82.5

82.0

81.6

9

86.5

85.8

85.1

84.5

83.8

83.2

82.6

82.1

81.6

81.0

10

86.2

85.5

84.8

84.1

83.5

82.8

82.2

81.6

81.1

80.6

11

85.9

85.2

84.5

83.8

83.1

82.5

81.8

81.2

80.7

80.1

12

85.7

84.9

84.2

83.5

82.8

82.1

81.5

80.8

80.2

79.7

13

85.4

84.7

84.0

83.2

82.5

81.8

81.1

80.5

79.9

79.2

14

85.2

84.5

83.7

83.0

82.2

81.5

80.8

80.1

79.5

78.9

15

85.0

84.3

83.5

82.7

82.0

81.2

80.5

79.8

79.1

78.5

16

84.9

84.1

83.3

82.5

81.7

81.0

80.2

79.5

78.8

78.1

17

84.7

83.9

83.1

82.3

81.5

80.7

80.0

79.2

78.5

77.8

18

84.5

83.7

82.9

82.1

81.3

80.5

79.7

79.0

78.2

77.5

19

84.4

83.6

82.7

81.9

81.1

80.3

79.5

78.7

78.0

77.3

20

84.3

83.4

82.6

81.8

80.9

80.1

79.3

78.5

77.7

77.0

21

84.1

83.3

82.4

81.6

80.8

79.9

79.1

78.3

77.5

76.8

22

84.0

83.2

82.3

81.5

80.6

79.8

78.9

78.1

77.3

76.5

23

83.9

83.1

82.2

81.3

80.5

79.6

78.8

77.9

77.1

76.3

24

83.8

83.0

82.1

81.2

80.3

79.5

78.6

77.8

76.9

76.1

25

83.7

82.9

82.0

81.1

80.2

79.3

78.5

77.6

76.8

75.9

26

83.6

82.8

81.9

81.0

80.1

79.2

78.3

77.5

76.6

75.8

27

83.6

82.7

81.8

80.9

80.0

79.1

78.2

77.4

76.5

75.6

28

83.5

82.6

81.7

80.8

79.9

79.0

78.1

77.2

76.4

75.5

29

83.4

82.6

81.6

80.7

79.8

78.9

78.0

77.1

76.2

75.4

30

83.4

82.5

81.6

80.7

79.7

78.8

77.9

77.0

76.1

75.2

31

83.3

82.4

81.5

80.6

79.7

78.8

77.8

76.9

76.0

75.1

32

83.3

82.4

81.5

80.5

79.6

78.7

77.8

76.8

75.9

75.0

33

83.2

82.3

81.4

80.5

79.5

78.6

77.7

76.8

75.9

74.9

34

83.2

82.3

81.3

80.4

79.5

78.5

77.6

76.7

75.8

74.9

35

83.1

82.2

81.3

80.4

79.4

78.5

77.6

76.6

75.7

74.8

36

83.1

82.2

81.3

80.3

79.4

78.4

77.5

76.6

75.6

74.7

37

83.0

82.2

81.2

80.3

79.3

78.4

77.4

76.5

75.6

74.6

38

83.0

82.1

81.2

80.2

79.3

78.3

77.4

76.4

75.5

74.6

39

83.0

82.1

81.1

80.2

79.2

78.3

77.3

76.4

75.5

74.5

40

82.9

82.1

81.1

80.2

79.2

78.3

77.3

76.4

75.4

74.5

41

82.9

82.0

81.1

80.1

79.2

78.2

77.3

76.3

75.4

74.4

42

82.9

82.0

81.1

80.1

79.1

78.2

77.2

76.3

75.3

74.4

43

82.9

82.0

81.0

80.1

79.1

78.2

77.2

76.2

75.3

74.3

44

82.8

81.9

81.0

80.0

79.1

78.1

77.2

76.2

75.2

74.3

45

82.8

81.9

81.0

80.0

79.1

78.1

77.1

76.2

75.2

74.3

46

82.8

81.9

81.0

80.0

79.0

78.1

77.1

76.1

75.2

74.2

47

82.8

81.9

80.9

80.0

79.0

78.0

77.1

76.1

75.2

74.2

48

82.8

81.9

80.9

80.0

79.0

78.0

77.1

76.1

75.1

74.2

49

82.7

81.8

80.9

79.9

79.0

78.0

77.0

76.1

75.1

74.1

50

82.7

81.8

80.9

79.9

79.0

78.0

77.0

76.0

75.1

74.1

51

82.7

81.8

80.9

79.9

78.9

78.0

77.0

76.0

75.1

74.1

52

82.7

81.8

80.9

79.9

78.9

78.0

77.0

76.0

75.0

74.1

53

82.7

81.8

80.8

79.9

78.9

77.9

77.0

76.0

75.0

74.0

54

82.7

81.8

80.8

79.9

78.9

77.9

76.9

76.0

75.0

74.0

55

82.6

81.8

80.8

79.8

78.9

77.9

76.9

76.0

75.0

74.0

56

82.6

81.7

80.8

79.8

78.9

77.9

76.9

75.9

75.0

74.0

57

82.6

81.7

80.8

79.8

78.9

77.9

76.9

75.9

75.0

74.0

58

82.6

81.7

80.8

79.8

78.8

77.9

76.9

75.9

74.9

74.0

59

82.6

81.7

80.8

79.8

78.8

77.9

76.9

75.9

74.9

74.0

60

82.6

81.7

80.8

79.8

78.8

77.8

76.9

75.9

74.9

73.9

61

82.6

81.7

80.8

79.8

78.8

77.8

76.9

75.9

74.9

73.9

62

82.6

81.7

80.7

79.8

78.8

77.8

76.9

75.9

74.9

73.9

63

82.6

81.7

80.7

79.8

78.8

77.8

76.8

75.9

74.9

73.9

64

82.5

81.7

80.7

79.8

78.8

77.8

76.8

75.9

74.9

73.9

65

82.5

81.7

80.7

79.8

78.8

77.8

76.8

75.8

74.9

73.9

66

82.5

81.7

80.7

79.7

78.8

77.8

76.8

75.8

74.9

73.9

67

82.5

81.7

80.7

79.7

78.8

77.8

76.8

75.8

74.9

73.9

68

82.5

81.6

80.7

79.7

78.8

77.8

76.8

75.8

74.8

73.9

69

82.5

81.6

80.7

79.7

78.8

77.8

76.8

75.8

74.8

73.9

70

82.5

81.6

80.7

79.7

78.8

77.8

76.8

75.8

74.8

73.9

71

82.5

81.6

80.7

79.7

78.7

77.8

76.8

75.8

74.8

73.8

72

82.5

81.6

80.7

79.7

78.7

77.8

76.8

75.8

74.8

73.8

73

82.5

81.6

80.7

79.7

78.7

77.8

76.8

75.8

74.8

73.8

74

82.5

81.6

80.7

79.7

78.7

77.8

76.8

75.8

74.8

73.8

75

82.5

81.6

80.7

79.7

78.7

77.8

76.8

75.8

74.8

73.8

76

82.5

81.6

80.7

79.7

78.7

77.8

76.8

75.8

74.8

73.8

77

82.5

81.6

80.7

79.7

78.7

77.7

76.8

75.8

74.8

73.8

78

82.5

81.6

80.7

79.7

78.7

77.7

76.8

75.8

74.8

73.8

79

82.5

81.6

80.7

79.7

78.7

77.7

76.8

75.8

74.8

73.8

80

82.5

81.6

80.7

79.7

78.7

77.7

76.8

75.8

74.8

73.8

81

82.4

81.6

80.7

79.7

78.7

77.7

76.8

75.8

74.8

73.8

82

82.4

81.6

80.7

79.7

78.7

77.7

76.8

75.8

74.8

73.8

83

82.4

81.6

80.7

79.7

78.7

77.7

76.8

75.8

74.8

73.8

84

82.4

81.6

80.7

79.7

78.7

77.7

76.8

75.8

74.8

73.8

85

82.4

81.6

80.6

79.7

78.7

77.7

76.8

75.8

74.8

73.8

86

82.4

81.6

80.6

79.7

78.7

77.7

76.7

75.8

74.8

73.8

87

82.4

81.6

80.6

79.7

78.7

77.7

76.7

75.8

74.8

73.8

88

82.4

81.6

80.6

79.7

78.7

77.7

76.7

75.8

74.8

73.8

89

82.4

81.6

80.6

79.7

78.7

77.7

76.7

75.8

74.8

73.8

90

82.4

81.6

80.6

79.7

78.7

77.7

76.7

75.8

74.8

73.8

91

82.4

81.6

80.6

79.7

78.7

77.7

76.7

75.8

74.8

73.8

92

82.4

81.6

80.6

79.7

78.7

77.7

76.7

75.8

74.8

73.8

93

82.4

81.6

80.6

79.7

78.7

77.7

76.7

75.8

74.8

73.8

94

82.4

81.6

80.6

79.7

78.7

77.7

76.7

75.8

74.8

73.8

95

82.4

81.6

80.6

79.7

78.7

77.7

76.7

75.8

74.8

73.8

96

82.4

81.6

80.6

79.7

78.7

77.7

76.7

75.8

74.8

73.8

97

82.4

81.6

80.6

79.7

78.7

77.7

76.7

75.8

74.8

73.8

98

82.4

81.6

80.6

79.7

78.7

77.7

76.7

75.8

74.8

73.8

99

82.4

81.6

80.6

79.7

78.7

77.7

76.7

75.8

74.8

73.8

100

82.4

81.6

80.6

79.7

78.7

77.7

76.7

75.8

74.8

73.8

101

82.4

81.6

80.6

79.7

78.7

77.7

76.7

75.8

74.8

73.8

102

82.4

81.6

80.6

79.7

78.7

77.7

76.7

75.8

74.8

73.8

103

82.4

81.6

80.6

79.7

78.7

77.7

76.7

75.8

74.8

73.8

104

82.4

81.6

80.6

79.7

78.7

77.7

76.7

75.8

74.8

73.8

105

82.4

81.6

80.6

79.7

78.7

77.7

76.7

75.8

74.8

73.8

106

82.4

81.6

80.6

79.7

78.7

77.7

76.7

75.8

74.8

73.8

107

82.4

81.6

80.6

79.7

78.7

77.7

76.7

75.8

74.8

73.8

108

82.4

81.6

80.6

79.7

78.7

77.7

76.7

75.8

74.8

73.8

109

82.4

81.6

80.6

79.7

78.7

77.7

76.7

75.8

74.8

73.8

110

82.4

81.6

80.6

79.7

78.7

77.7

76.7

75.8

74.8

73.8

111

82.4

81.6

80.6

79.7

78.7

77.7

76.7

75.8

74.8

73.8

112

82.4

81.6

80.6

79.7

78.7

77.7

76.7

75.8

74.8

73.8

113

82.4

81.6

80.6

79.7

78.7

77.7

76.7

75.8

74.8

73.8

114

82.4

81.6

80.6

79.7

78.7

77.7

76.7

75.8

74.8

73.8

115+

82.4

81.6

80.6

79.7

78.7

77.7

76.7

75.8

74.8

73.8

 


 

Ages

10

11

12

13

14

15

16

17

18

19

10

80.0

79.6

79.1

78.7

78.2

77.9

77.5

77.2

76.8

76.5

11

79.6

79.0

78.6

78.1

77.7

77.3

76.9

76.5

76.2

75.8

12

79.1

78.6

78.1

77.6

77.1

76.7

76.3

75.9

75.5

75.2

13

78.7

78.1

77.6

77.1

76.6

76.1

75.7

75.3

74.9

74.5

14

78.2

77.7

77.1

76.6

76.1

75.6

75.1

74.7

74.3

73.9

15

77.9

77.3

76.7

76.1

75.6

75.1

74.6

74.1

73.7

73.3

16

77.5

76.9

76.3

75.7

75.1

74.6

74.1

73.6

73.1

72.7

17

77.2

76.5

75.9

75.3

74.7

74.1

73.6

73.1

72.6

72.1

18

76.8

76.2

75.5

74.9

74.3

73.7

73.1

72.6

72.1

71.6

19

76.5

75.8

75.2

74.5

73.9

73.3

72.7

72.1

71.6

71.1

20

76.3

75.5

74.8

74.2

73.5

72.9

72.3

71.7

71.1

70.6

21

76.0

75.3

74.5

73.8

73.2

72.5

71.9

71.3

70.7

70.1

22

75.8

75.0

74.3

73.5

72.9

72.2

71.5

70.9

70.3

69.7

23

75.5

74.8

74.0

73.3

72.6

71.9

71.2

70.5

69.9

69.3

24

75.3

74.5

73.8

73.0

72.3

71.6

70.9

70.2

69.5

68.9

25

75.1

74.3

73.5

72.8

72.0

71.3

70.6

69.9

69.2

68.5

26

75.0

74.1

73.3

72.5

71.8

71.0

70.3

69.6

68.9

68.2

27

74.8

74.0

73.1

72.3

71.6

70.8

70.0

69.3

68.6

67.9

28

74.6

73.8

73.0

72.2

71.3

70.6

69.8

69.0

68.3

67.6

29

74.5

73.6

72.8

72.0

71.2

70.4

69.6

68.8

68.0

67.3

30

74.4

73.5

72.7

71.8

71.0

70.2

69.4

68.6

67.8

67.1

31

74.3

73.4

72.5

71.7

70.8

70.0

69.2

68.4

67.6

66.8

32

74.1

73.3

72.4

71.5

70.7

69.8

69.0

68.2

67.4

66.6

33

74.0

73.2

72.3

71.4

70.5

69.7

68.8

68.0

67.2

66.4

34

73.9

73.0

72.2

71.3

70.4

69.5

68.7

67.8

67.0

66.2

35

73.9

73.0

72.1

71.2

70.3

69.4

68.5

67.7

66.8

66.0

36

73.8

72.9

72.0

71.1

70.2

69.3

68.4

67.6

66.7

65.9

37

73.7

72.8

71.9

71.0

70.1

69.2

68.3

67.4

66.6

65.7

38

73.6

72.7

71.8

70.9

70.0

69.1

68.2

67.3

66.4

65.6

39

73.6

72.7

71.7

70.8

69.9

69.0

68.1

67.2

66.3

65.4

40

73.5

72.6

71.7

70.7

69.8

68.9

68.0

67.1

66.2

65.3

41

73.5

72.5

71.6

70.7

69.7

68.8

67.9

67.0

66.1

65.2

42

73.4

72.5

71.5

70.6

69.7

68.8

67.8

66.9

66.0

65.1

43

73.4

72.4

71.5

70.6

69.6

68.7

67.8

66.8

65.9

65.0

44

73.3

72.4

71.4

70.5

69.6

68.6

67.7

66.8

65.9

64.9

45

73.3

72.3

71.4

70.5

69.5

68.6

67.6

66.7

65.8

64.9

46

73.3

72.3

71.4

70.4

69.5

68.5

67.6

66.6

65.7

64.8

47

73.2

72.3

71.3

70.4

69.4

68.5

67.5

66.6

65.7

64.7

48

73.2

72.2

71.3

70.3

69.4

68.4

67.5

66.5

65.6

64.7

49

73.2

72.2

71.2

70.3

69.3

68.4

67.4

66.5

65.6

64.6

50

73.1

72.2

71.2

70.3

69.3

68.4

67.4

66.5

65.5

64.6

51

73.1

72.2

71.2

70.2

69.3

68.3

67.4

66.4

65.5

64.5

52

73.1

72.1

71.2

70.2

69.2

68.3

67.3

66.4

65.4

64.5

53

73.1

72.1

71.1

70.2

69.2

68.3

67.3

66.3

65.4

64.4

54

73.1

72.1

71.1

70.2

69.2

68.2

67.3

66.3

65.4

64.4

55

73.0

72.1

71.1

70.1

69.2

68.2

67.2

66.3

65.3

64.4

56

73.0

72.1

71.1

70.1

69.1

68.2

67.2

66.3

65.3

64.3

57

73.0

72.0

71.1

70.1

69.1

68.2

67.2

66.2

65.3

64.3

58

73.0

72.0

71.0

70.1

69.1

68.1

67.2

66.2

65.2

64.3

59

73.0

72.0

71.0

70.1

69.1

68.1

67.2

66.2

65.2

64.3

60

73.0

72.0

71.0

70.0

69.1

68.1

67.1

66.2

65.2

64.2

61

73.0

72.0

71.0

70.0

69.1

68.1

67.1

66.2

65.2

64.2

62

72.9

72.0

71.0

70.0

69.0

68.1

67.1

66.1

65.2

64.2

63

72.9

72.0

71.0

70.0

69.0

68.1

67.1

66.1

65.2

64.2

64

72.9

71.9

71.0

70.0

69.0

68.0

67.1

66.1

65.1

64.2

65

72.9

71.9

71.0

70.0

69.0

68.0

67.1

66.1

65.1

64.2

66

72.9

71.9

70.9

70.0

69.0

68.0

67.1

66.1

65.1

64.1

67

72.9

71.9

70.9

70.0

69.0

68.0

67.0

66.1

65.1

64.1

68

72.9

71.9

70.9

70.0

69.0

68.0

67.0

66.1

65.1

64.1

69

72.9

71.9

70.9

69.9

69.0

68.0

67.0

66.1

65.1

64.1

70

72.9

71.9

70.9

69.9

69.0

68.0

67.0

66.0

65.1

64.1

71

72.9

71.9

70.9

69.9

69.0

68.0

67.0

66.0

65.1

64.1

72

72.9

71.9

70.9

69.9

69.0

68.0

67.0

66.0

65.1

64.1

73

72.9

71.9

70.9

69.9

68.9

68.0

67.0

66.0

65.0

64.1

74

72.9

71.9

70.9

69.9

68.9

68.0

67.0

66.0

65.0

64.1

75

72.8

71.9

70.9

69.9

68.9

68.0

67.0

66.0

65.0

64.1

76

72.8

71.9

70.9

69.9

68.9

68.0

67.0

66.0

65.0

64.1

77

72.8

71.9

70.9

69.9

68.9

68.0

67.0

66.0

65.0

64.1

78

72.8

71.9

70.9

69.9

68.9

67.9

67.0

66.0

65.0

64.0

79

72.8

71.9

70.9

69.9

68.9

67.9

67.0

66.0

65.0

64.0

80

72.8

71.9

70.9

69.9

68.9

67.9

67.0

66.0

65.0

64.0

81

72.8

71.8

70.9

69.9

68.9

67.9

67.0

66.0

65.0

64.0

82

72.8

71.8

70.9

69.9

68.9

67.9

67.0

66.0

65.0

64.0

83

72.8

71.8

70.9

69.9

68.9

67.9

67.0

66.0

65.0

64.0

84

72.8

71.8

70.9

69.9

68.9

67.9

67.0

66.0

65.0

64.0

85

72.8

71.8

70.9

69.9

68.9

67.9

66.9

66.0

65.0

64.0

86

72.8

71.8

70.9

69.9

68.9

67.9

66.9

66.0

65.0

64.0

87

72.8

71.8

70.9

69.9

68.9

67.9

66.9

66.0

65.0

64.0

88

72.8

71.8

70.9

69.9

68.9

67.9

66.9

66.0

65.0

64.0

89

72.8

71.8

70.9

69.9

68.9

67.9

66.9

66.0

65.0

64.0

90

72.8

71.8

70.9

69.9

68.9

67.9

66.9

66.0

65.0

64.0

91

72.8

71.8

70.9

69.9

68.9

67.9

66.9

66.0

65.0

64.0

92

72.8

71.8

70.9

69.9

68.9

67.9

66.9

66.0

65.0

64.0

93

72.8

71.8

70.9

69.9

68.9

67.9

66.9

66.0

65.0

64.0

94

72.8

71.8

70.8

69.9

68.9

67.9

66.9

66.0

65.0

64.0