Code of Federal Regulations Title 26. Internal Revenue § 26.1.72–9 Tables

Current as of January 02, 2025 | Updated by Findlaw Staff

The following tables are to be used in connection with computations under section 72 and the regulations thereunder. Tables I, II, IIA, III, and IV are to be used if the investment in the contract does not include a post-June 1986 investment in the contract (as defined in § 1.72–6(d)(3)). Tables V, VI, VIA, VII, and VIII are to be used if the investment in the contract includes a post-June 1986 investment in the contract (as defined in § 1.72–6(d)(3)).

In the case of a contract under which amounts are received as an annuity after June 30, 1986, a taxpayer receiving such amounts may elect to treat the entire investment in the contract as post-June 1986 investment in the contract and thus apply Tables V through VIII. A taxpayer may make the election for any taxable year in which such amounts are received by attaching to the taxpayer's return for such taxable year a statement that the taxpayer is electing under § 1.72–9 to treat the entire investment in the contract as post-June 1986 investment in the contract. The statement must contain the taxpayer's name, address, and taxpayer identification number. The election is irrevocable and applies with respect to all amounts that the taxpayer receives as an annuity under the contract in the taxable year for which the election is made or in any subsequent taxable year. (Note that for purposes of the examples in §§ 1.72–4 through 1.72–11 the election described in this section is disregarded (i.e., it assumed that the taxpayer does not make an election under this section).) See also § 1.72–6(d)(3) for rules treating the entire investment in a contract as post-June 1986 investment in a contract if the annuity starting date of the contract is after June 30, 1986, and the contract provides for a disqualifying form of payment or settlement, such as an option to receive a lump sum in full discharge of the obligation under the contract. In addition, see § 1.72–6(d) for special rules concerning the tables to be used and the separate computations required if the investment in the contract includes both a pre-July 1986 investment in the contract and a post-June 1986 investment in the contract and the election described in § 1.72–6(d)(6) is made with respect to the contract.

TABLE I—ORDINARY LIFE ANNUITIES—ONE LIFE—EXPECTED RETURN MULTIPLES
Ages		Ages		Ages
	Multiples		Multiples		Multiples
Male	Female		Male	Female		Male	Female

6	11	65.0	41	46	33.0	76	81	9.1
7	12	64.1	42	47	32.1	77	82	8.7
8	13	63.2	43	48	31.2	78	83	8.3
9	14	62.3	44	49	30.4	79	84	7.8
10	15	61.4	45	50	29.6	80	85	7.5

11	16	60.4	46	51	28.7	81	86	7.1
12	17	59.5	47	52	27.9	82	87	6.7
13	18	58.6	48	53	27.1	83	88	6.3
14	19	57.7	49	54	26.3	84	89	6.0
15	20	56.7	50	55	25.5	85	90	5.7

16	21	55.8	51	56	24.7	86	91	5.4
17	22	54.9	52	57	24.0	87	92	5.1
18	23	53.9	53	58	23.2	88	93	4.8
19	24	53.0	54	59	22.4	89	94	4.5
20	25	52.1	55	60	21.7	90	95	4.2

21	26	51.1	56	61	21.0	91	96	4.0
22	27	50.2	57	62	20.3	92	97	3.7
23	28	49.3	58	63	19.6	93	98	3.5
24	29	48.3	59	64	18.9	94	99	3.3
25	30	47.4	60	65	18.2	95	100	3.1

26	31	46.5	61	66	17.5	96	101	2.9
27	32	45.6	62	67	16.9	97	102	2.7
28	33	44.6	63	68	16.2	98	103	2.5
29	34	43.7	64	69	15.6	99	104	2.3
30	35	42.8	65	70	15.0	100	105	2.1

31	36	41.9	66	71	14.4	101	106	1.9
32	37	41.0	67	72	13.8	102	107	1.7
33	38	40.0	68	73	13.2	103	108	1.5
34	39	39.1	69	74	12.6	104	109	1.3
35	40	38.2	70	75	12.1	105	110	1.2

						106	111	1.0
36	41	37.3	71	76	11.6	107	112	.8
37	42	36.5	72	77	11.0	108	113	.7
38	43	35.6	73	78	10.5	109	114	.6
39	44	34.7	74	79	10.1	110	115	.5
40	45	33.8	75	80	9.6	111	116	0

TABLE II—ORDINARY JOINT LIFE AND LAST SURVIVOR ANNUITIES—TWO LIVES—EXPECTED RETURN MULTIPLES
		Ages
		Male 6	7	8	9	10	11	12	13	14	15	16	17	18	19	20
Male	Female	Female 11	12	13	14	15	16	17	18	19	20	21	22	23	24	25

6	11	73.5	73.0	72.6	72.2	71.8	71.4	71.0	70.7	70.4	70.0	69.7	69.5	69.2	68.9	68.7
7	12	73.0	72.6	72.1	71.7	71.3	70.9	70.5	70.1	69.8	69.4	69.1	68.8	68.5	68.3	68.0
8	13	72.6	72.1	71.6	71.2	70.8	70.4	70.0	69.6	69.2	68.9	68.5	68.2	67.9	67.6	67.3
9	14	72.2	71.7	71.2	70.7	70.3	69.9	69.4	69.0	68.7	68.3	67.9	67.6	67.3	67.0	66.7
10	15	71.8	71.3	70.8	70.3	69.8	69.4	68.9	68.5	68.1	67.7	67.4	67.0	66.7	66.4	66.1

11	16	71.4	70.9	70.4	69.9	69.4	68.9	68.5	68.0	67.6	67.2	66.8	66.5	66.1	65.8	65.4
12	17	71.0	70.5	70.0	69.4	68.9	68.5	68.0	67.5	67.1	66.7	66.3	65.9	65.5	65.2	64.8
13	18	70.7	70.1	69.6	69.0	68.5	68.0	67.5	67.1	66.6	66.2	65.8	65.4	65.0	64.6	64.2
14	19	70.4	69.8	69.2	68.7	68.1	67.6	67.1	66.6	66.1	65.7	65.3	64.8	64.4	64.0	63.7
15	20	70.0	69.4	68.9	68.3	67.7	67.2	66.7	66.2	65.7	65.2	64.8	64.3	63.9	63.5	63.1

16	21	69.7	69.1	68.5	67.9	67.4	66.8	66.3	65.8	65.3	64.8	64.3	63.8	63.4	63.0	62.6
17	22	69.5	68.8	68.2	67.6	67.0	66.5	65.9	65.4	64.8	64.3	63.8	63.4	62.9	62.5	62.0
18	23	69.2	68.5	67.9	67.3	66.7	66.1	65.5	65.0	64.4	63.9	63.4	62.9	62.4	62.0	61.5
19	24	68.9	68.3	67.6	67.0	66.4	65.8	65.2	64.6	64.0	63.5	63.0	62.5	62.0	61.5	61.0
20	25	68.7	68.0	67.3	66.7	66.1	65.4	64.8	64.2	63.7	63.1	62.6	62.0	61.5	61.0	60.6

TABLE II—ORDINARY JOINT LIFE AND LAST SURVIVOR ANNUITIES—TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
		Ages
		Male 21	22	23	24	25	26	27	28	29	30	31	32	33	34
Male	Female	Female 26	27	28	29	30	31	32	33	34	35	36	37	38	39

6	11	68.4	68.2	68.0	67.8	67.6	67.5	67.3	67.1	67.0	66.8	66.7	66.6	66.5	66.4
7	12	67.8	67.5	67.3	67.1	66.9	66.7	66.5	66.4	66.2	66.1	65.9	65.8	65.7	65.6
8	13	67.1	66.8	66.6	66.4	66.2	66.0	65.8	65.6	65.4	65.3	65.1	65.0	64.9	64.7
9	14	66.4	66.2	65.9	65.7	65.4	65.2	65.0	64.8	64.7	64.5	64.3	64.2	64.1	63.9
10	15	65.8	65.5	65.2	65.0	64.7	64.5	64.3	64.1	63.9	63.7	63.6	63.4	63.3	63.1

11	16	65.1	64.8	64.6	64.3	64.1	63.8	63.6	63.4	63.2	63.0	62.8	62.6	62.5	62.3
12	17	64.5	64.2	63.9	63.6	63.4	63.1	62.9	62.7	62.4	62.2	62.0	61.9	61.7	61.5
13	18	63.9	63.6	63.3	63.0	62.7	62.4	62.2	61.9	61.7	61.5	61.3	61.1	60.9	60.8
14	19	63.3	63.0	62.7	62.3	62.0	61.8	61.5	61.2	61.0	60.8	60.6	60.4	60.2	60.0
15	20	62.7	62.4	62.0	61.7	61.4	61.1	60.8	60.6	60.3	60.1	59.8	59.6	59.4	59.2

16	21	62.2	61.8	61.4	61.1	60.8	60.5	60.2	59.9	59.6	59.4	59.1	58.9	58.7	58.5
17	22	61.6	61.2	60.9	60.5	60.2	59.8	59.5	59.2	58.9	58.7	58.4	58.2	57.9	57.7
18	23	61.1	60.7	60.3	59.9	59.6	59.2	58.9	58.6	58.3	58.0	57.7	57.5	57.2	57.0
19	24	60.6	60.2	59.7	59.4	59.0	58.6	58.3	57.9	57.6	57.3	57.0	56.8	56.5	56.3
20	25	60.1	59.6	59.2	58.8	58.4	58.0	57.7	57.3	57.0	56.7	56.4	56.1	55.8	55.6

21	26	59.6	59.1	58.7	58.3	57.9	57.5	57.1	56.7	56.4	56.0	55.7	55.4	55.1	54.9
22	27	59.1	58.7	58.2	57.7	57.3	56.9	56.5	56.1	55.8	55.4	55.1	54.8	54.5	54.2
23	28	58.7	58.2	57.7	57.2	56.8	56.4	55.9	55.5	55.2	54.8	54.4	54.1	53.8	53.5
24	29	58.3	57.7	57.2	56.8	56.3	55.8	55.4	55.0	54.6	54.2	53.8	53.5	53.2	52.8
25	30	57.9	57.3	56.8	56.3	55.8	55.3	54.9	54.4	54.0	53.6	53.2	52.9	52.5	52.2

26	31	57.5	56.9	56.4	55.8	55.3	54.8	54.4	53.9	53.5	53.1	52.7	52.3	51.9	51.6
27	32	57.1	56.5	55.9	55.4	54.9	54.4	53.9	53.4	53.0	52.5	52.1	51.7	51.3	50.9
28	33	56.7	56.1	55.5	55.0	54.4	53.9	53.4	52.9	52.4	52.0	51.6	51.1	50.7	50.3
29	34	56.4	55.8	55.2	54.6	54.0	53.5	53.0	52.4	52.0	51.5	51.0	50.6	50.2	49.3
30	35	56.0	55.4	54.8	54.2	53.6	53.1	52.5	52.0	51.5	51.0	50.5	50.1	49.6	49.2

31	36	55.7	55.1	54.4	53.8	53.2	52.7	52.1	51.6	51.0	50.5	50.0	49.5	49.1	48.7
32	37	55.4	54.8	54.1	53.5	52.9	52.3	51.7	51.1	50.6	50.1	49.5	49.1	48.6	48.1
33	38	55.1	54.5	53.8	53.2	52.5	51.9	51.3	50.7	50.2	49.6	49.1	48.6	48.1	47.6
34	39	54.9	54.2	53.5	52.8	52.2	51.6	50.9	50.3	49.8	49.2	48.7	48.1	47.6	47.1


	Ages
		Male 35	36	37	38	39	40	41	42	43	44	45	46	47	48	49
Male	Female	Female 40	41	42	43	44	45	46	47	48	49	50	51	52	53	54

6	11	66.3	66.2	66.1	66.0	65.9	65.9	65.8	65.7	65.7	65.6	65.6	65.5	65.5	65.5	65.4
7	12	65.4	65.3	65.3	65.2	65.1	65.0	64.9	64.9	64.8	64.8	64.7	64.7	64.6	64.6	64.5
8	13	64.6	64.5	64.4	64.3	64.2	64.2	64.1	64.0	64.0	63.9	63.8	63.8	63.7	63.7	63.7
9	14	63.8	63.7	63.6	63.5	63.4	63.3	63.2	63.2	63.1	63.0	63.0	62.9	62.9	62.8	62.8
10	15	63.0	62.9	62.8	62.7	62.6	62.5	62.4	62.3	62.2	62.2	62.1	62.0	62.0	61.9	61.9

11	16	62.2	62.1	61.9	61.8	61.7	61.6	61.5	61.4	61.4	61.3	61.2	61.2	61.1	61.0	61.0
12	17	61.4	61.3	61.1	61.0	60.9	60.8	60.7	60.6	60.5	60.4	60.4	60.3	60.2	60.2	60.1
13	18	60.6	60.5	60.3	60.2	60.1	60.0	59.9	59.8	59.7	59.6	59.5	59.4	59.4	59.3	59.2
14	19	59.8	59.7	59.5	59.4	59.3	59.1	59.0	58.9	58.8	58.7	58.6	58.6	58.5	58.4	58.4
15	20	59.0	58.9	58.7	58.6	58.4	58.3	58.2	58.1	58.0	57.9	57.8	57.7	57.6	57.6	57.5

16	21	58.3	58.1	57.9	57.8	57.6	57.5	57.4	57.2	57.1	57.0	56.9	56.8	56.8	56.7	56.6
17	22	57.5	57.3	57.2	57.0	56.8	56.7	56.6	56.4	56.3	56.2	56.1	56.0	55.9	55.8	55.7
18	23	56.8	56.6	56.4	56.2	56.0	55.9	55.7	55.6	55.5	55.4	55.2	55.1	55.1	55.0	54.9
19	24	56.0	55.8	55.6	55.4	55.3	55.1	54.9	54.8	54.7	54.5	54.4	54.3	54.2	54.1	54.0
20	25	55.3	55.1	54.9	54.7	54.5	54.3	54.1	54.0	53.8	53.7	53.6	53.5	53.4	53.3	53.2

21	26	54.6	54.4	54.1	53.9	53.7	53.5	53.4	53.2	53.0	52.9	52.8	52.6	52.5	52.4	52.3
22	27	53.9	53.6	53.4	53.2	53.0	52.8	52.6	52.4	52.2	52.1	51.9	51.8	51.7	51.6	51.5
23	28	53.2	52.9	52.7	52.5	52.2	52.0	51.8	51.6	51.5	51.3	51.1	51.0	50.9	50.7	50.6
24	29	52.5	52.3	52.0	51.7	51.5	51.3	51.1	50.9	50.7	50.5	50.3	50.2	50.0	49.9	49.8
25	30	51.9	51.6	51.3	51.0	50.8	50.5	50.3	50.1	49.9	49.7	49.6	49.4	49.2	49.1	49.0

26	31	51.2	50.9	50.6	50.3	50.1	49.8	49.6	49.4	49.2	49.0	48.8	48.6	48.4	48.3	48.1
27	32	50.6	50.3	50.0	49.7	49.4	49.1	48.9	48.6	48.4	48.2	48.0	47.8	47.6	47.5	47.3
28	33	50.0	49.6	49.3	49.0	48.7	48.4	48.2	47.9	47.7	47.5	47.2	47.1	46.9	46.7	46.5
29	34	49.4	49.0	48.7	48.3	48.0	47.7	47.5	47.2	47.0	46.7	46.5	46.3	46.1	45.9	45.7
30	35	48.8	48.4	48.1	47.7	47.4	47.1	46.8	46.5	46.2	46.0	45.8	45.5	45.3	45.2	45.0

31	36	48.2	47.8	47.5	47.1	46.8	46.4	46.1	45.8	45.6	45.3	45.0	44.8	44.6	44.4	44.2
32	37	47.7	47.3	46.9	46.5	46.1	45.8	45.5	45.2	44.9	44.6	44.3	44.1	43.9	43.7	43.4
33	38	47.2	46.7	46.3	45.9	45.5	45.2	44.8	44.5	44.2	43.9	43.7	43.4	43.2	42.9	42.7
34	39	46.7	46.2	45.8	45.4	45.0	44.6	44.2	43.9	43.6	43.3	43.0	42.7	42.5	42.2	42.0


		Ages
		Male 50	51	52	53	54	55	56	57	58	59	60	61	62	63
Male	Female	Female 55	56	57	58	59	60	61	62	63	64	65	66	67	68

6	11	65.4	65.4	65.3	65.3	65.3	65.3	65.3	65.2	65.2	65.2	65.2	65.2	65.2	65.2
7	12	64.5	64.5	64.4	64.4	64.4	64.4	64.3	64.3	64.3	64.3	64.3	64.3	64.3	64.2
8	13	63.6	63.6	63.5	63.5	63.5	63.5	63.4	63.4	63.4	63.4	63.4	63.4	63.3	63.3
9	14	62.7	62.7	62.7	62.6	62.6	62.6	62.5	62.5	62.5	62.5	62.5	62.4	62.4	62.4
10	15	61.8	61.8	61.8	61.7	61.7	61.7	61.6	61.6	61.6	61.6	61.6	61.5	61.5	61.5

11	16	61.0	60.9	60.9	60.8	60.8	60.8	60.7	60.7	60.7	60.7	60.6	60.6	60.6	60.6
12	17	60.1	60.0	60.0	59.9	59.9	59.9	59.8	59.8	59.8	59.8	59.7	59.7	59.7	59.7
13	18	59.2	59.1	59.1	59.0	59.0	59.0	58.9	58.9	58.9	58.9	58.8	58.8	58.8	58.8
14	19	58.3	58.2	58.2	58.2	58.1	58.1	58.0	58.0	58.0	57.9	57.9	57.9	57.9	57.9
15	20	57.4	57.4	57.3	57.3	57.2	57.2	57.1	57.1	57.1	57.0	57.0	57.0	57.0	56.9

16	21	56.5	56.5	56.4	56.4	56.3	56.3	56.2	56.2	56.2	56.1	56.1	56.1	56.1	56.0
17	22	55.7	55.6	55.5	55.5	55.4	55.4	55.3	55.3	55.3	55.2	55.2	55.2	55.1	55.1
18	23	54.8	54.7	54.7	54.6	54.6	54.5	54.5	54.4	54.4	54.3	54.3	54.3	54.2	54.2
19	24	53.9	53.9	53.8	53.7	53.7	53.6	53.6	53.5	53.5	53.4	53.4	53.4	53.3	53.3
20	25	53.1	53.0	52.9	52.8	52.8	52.7	52.7	52.6	52.6	52.5	52.5	52.4	52.4	52.4

21	26	52.2	52.1	52.0	52.0	51.9	51.8	51.8	51.7	51.7	51.6	51.6	51.5	51.5	51.5
22	27	51.4	51.3	51.2	51.1	51.0	51.0	50.9	50.8	50.8	50.7	50.7	50.6	50.6	50.6
23	28	50.5	50.4	50.3	50.2	50.2	50.1	50.0	50.0	49.9	49.8	49.8	49.7	49.7	49.7
24	29	49.7	49.6	49.5	49.4	49.3	49.2	49.1	49.1	49.0	49.0	48.9	48.9	48.8	48.8
25	30	48.8	48.7	48.6	48.5	48.4	48.3	48.3	48.2	48.1	48.1	48.0	48.0	47.9	47.9

26	31	48.0	47.9	47.8	47.7	47.6	47.5	47.4	47.3	47.3	47.2	47.1	47.1	47.0	47.0
27	32	47.2	47.1	46.9	46.8	46.7	46.6	46.5	46.5	46.4	46.3	46.2	46.2	46.1	46.1
28	33	46.4	46.3	46.1	46.0	45.9	45.8	45.7	45.6	45.5	45.4	45.4	45.3	45.2	45.2
29	34	45.6	45.4	45.3	45.2	45.1	44.9	44.8	44.7	44.7	44.6	44.5	44.4	44.4	44.3
30	35	44.8	44.6	44.5	44.4	44.2	44.1	44.0	43.9	43.8	43.7	43.6	43.6	43.5	43.4

31	36	44.0	43.9	43.7	43.6	43.4	43.3	43.2	43.1	43.0	42.9	42.8	42.7	42.6	42.0
32	37	43.3	43.1	42.9	42.8	42.6	42.5	42.4	42.2	42.1	42.0	41.9	41.9	41.8	41.7
33	38	42.5	42.3	42.1	42.0	41.8	41.7	41.5	41.4	41.3	41.2	41.1	41.0	40.9	40.8
34	39	41.8	41.6	41.4	41.2	41.0	40.9	40.7	40.6	40.5	40.4	40.3	40.2	40.1	40.0

	Ages
		Male 64	65	66	67	68	69	70	71	72	73	74	75	76	77	78
Male	Female	Female 69	70	71	72	73	74	75	76	77	78	79	80	81	82	83

6	11	65.1	65.1	65.1	65.1	65.1	65.1	65.1	65.1	65.1	65.1	65.1	65.1	65.1	65.1	65.1
7	12	64.2	64.2	64.2	64.2	64.2	64.2	64.2	64.2	64.2	64.2	64.2	64.2	64.2	64.1	64.1
8	13	63.3	63.3	63.3	63.3	63.3	63.3	63.3	63.3	63.3	63.2	63.2	63.2	63.2	63.2	63.2
9	14	62.4	62.4	62.4	62.4	62.4	62.4	62.3	62.3	62.3	62.3	62.3	62.3	62.3	62.3	62.3
10	15	61.5	61.5	61.5	61.5	61.4	61.4	61.4	61.4	61.4	61.4	61.4	61.4	61.4	61.4	61.4

11	16	60.6	60.6	60.6	60.5	60.5	60.5	60.5	60.5	60.5	60.5	60.5	60.5	60.5	60.5	60.5
12	17	59.7	59.6	59.6	59.6	59.6	59.6	59.6	59.6	59.6	59.6	59.6	59.6	59.6	59.5	59.5
13	18	58.8	58.7	58.7	58.7	58.7	58.7	58.7	58.7	58.7	58.7	58.6	58.6	58.6	58.6	58.6
14	19	57.8	57.8	57.8	57.8	57.8	57.8	57.8	57.7	57.7	57.7	57.7	57.7	57.7	57.7	57.7
15	20	56.9	56.9	56.9	56.9	56.9	56.8	56.8	56.8	56.8	56.8	56.8	56.8	56.8	56.8	56.8

16	21	56.0	56.0	56.0	56.0	55.9	55.9	55.9	55.9	55.9	55.9	55.9	55.9	55.9	55.9	55.8
17	22	55.1	55.1	55.1	55.0	55.0	55.0	55.0	55.0	55.0	55.0	55.0	54.9	54.9	54.9	54.9
18	23	54.2	54.2	54.1	54.1	54.1	54.1	54.1	54.1	54.0	54.0	54.0	54.0	54.0	54.0	54.0
19	24	53.3	53.2	53.2	53.2	53.2	53.2	53.2	53.1	53.1	53.1	53.1	53.1	53.1	53.1	53.1
20	25	52.4	52.3	52.3	52.3	52.3	52.2	52.2	52.2	52.2	52.2	52.2	52.2	52.2	52.1	52.1

21	26	51.4	51.4	51.4	51.4	51.3	51.3	51.3	51.3	51.3	51.3	51.3	51.2	51.2	51.2	51.2
22	27	50.5	50.5	50.5	50.5	50.4	50.4	50.4	50.4	50.4	50.3	50.3	50.3	50.3	50.3	50.3
23	28	49.6	49.6	49.6	49.5	49.5	49.5	49.5	49.5	49.4	49.4	49.4	49.4	49.4	49.4	49.4
24	29	48.7	48.7	48.7	48.6	48.6	48.6	48.6	48.5	48.5	48.5	48.5	48.5	48.5	48.4	48.4
25	30	47.8	47.8	47.8	47.7	47.7	47.7	47.6	47.6	47.6	47.6	47.6	47.5	47.5	47.5	47.5

26	31	46.9	46.9	46.8	46.8	46.8	46.8	46.7	46.7	46.7	46.7	46.6	46.6	46.6	46.6	46.6
27	32	46.0	46.0	45.9	45.9	45.9	45.8	45.8	45.8	45.8	45.7	45.7	45.7	45.7	45.7	45.7
28	33	45.1	45.1	45.1	45.0	45.0	44.9	44.9	44.9	44.9	44.8	44.8	44.8	44.8	44.8	44.8
29	34	44.3	44.2	44.2	44.1	44.1	44.0	44.0	44.0	44.0	43.9	43.9	43.9	43.9	43.9	43.8
30	35	43.4	43.3	43.3	43.2	43.2	43.1	43.1	43.1	43.1	43.0	43.0	43.0	43.0	42.9	42.9

31	36	42.5	42.4	42.4	42.3	42.3	42.3	42.2	42.2	42.2	42.1	42.1	42.1	42.1	42.0	42.0
32	37	41.6	41.6	41.5	41.5	41.4	41.4	41.3	41.3	41.3	41.2	41.2	41.2	41.2	41.1	41.1
33	38	40.8	40.7	40.7	40.6	40.5	40.5	40.5	40.4	40.4	40.3	40.3	40.3	40.3	40.2	40.2
34	39	39.9	39.9	39.8	39.7	39.7	39.6	39.6	39.5	39.5	39.5	39.4	39.4	39.4	39.3	39.3

TABLE II—ORDINARY JOINT LIFE AND LAST SURVIVOR ANNUITIES—TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
	Ages
		Male 79	80	81	82	83	84	85	86	87	88	89	90	91	92
Male	Female	Female 84	85	86	87	88	89	90	91	92	93	94	95	96	97

6	11	65.1	65.1	65.1	65.1	65.1	65.1	65.1	65.1	65.1	65.0	65.0	65.0	65.0	65.0
7	12	64.1	64.1	64.1	64.1	64.1	64.1	64.1	64.1	64.1	64.1	64.1	64.1	64.1	64.1
8	13	63.2	63.2	63.2	63.2	63.2	63.2	63.2	63.2	63.2	63.2	63.2	63.2	63.2	63.2
9	14	62.3	62.3	62.3	62.3	62.3	62.3	62.3	62.3	62.3	62.3	62.3	62.3	62.3	62.3
10	15	61.4	61.4	61.4	61.4	61.4	61.4	61.4	61.4	61.4	61.4	61.4	61.4	61.4	61.4

11	16	60.5	60.5	60.5	60.5	60.5	60.5	60.4	60.4	60.4	60.4	60.4	60.4	60.4	60.4
12	17	59.5	59.5	59.5	59.5	59.5	59.5	59.5	59.5	59.5	59.5	59.5	59.5	59.5	59.5
13	18	58.6	58.6	58.6	58.6	58.6	58.6	58.6	58.6	58.6	58.6	58.6	58.6	58.6	58.6
14	19	57.7	57.7	57.7	57.7	57.7	57.7	57.7	57.7	57.7	57.7	57.7	57.7	57.7	57.7
15	20	56.8	56.8	56.8	56.8	56.8	56.8	56.7	56.7	56.7	56.7	56.7	56.7	56.7	56.7

16	21	55.8	55.8	55.8	55.8	55.8	55.8	55.8	55.8	55.8	55.8	55.8	55.8	55.8	55.8
17	22	54.9	54.9	54.9	54.9	54.9	54.9	54.9	54.9	54.9	54.9	54.9	54.9	54.9	54.9
18	23	54.0	54.0	54.0	54.0	54.0	54.0	54.0	54.0	54.0	54.0	54.0	54.0	54.0	53.9
19	24	53.1	53.1	53.1	53.0	53.0	53.0	53.0	53.0	53.0	53.0	53.0	53.0	53.0	53.0
20	25	52.1	52.1	52.1	52.1	52.1	52.1	52.1	52.1	52.1	52.1	52.1	52.1	52.1	52.1

21	26	51.2	51.2	51.2	51.2	51.2	51.2	51.2	51.2	51.2	51.2	51.2	51.2	51.2	51.2
22	27	50.3	50.3	50.3	50.3	50.3	50.2	50.2	50.2	50.2	50.2	50.2	50.2	50.2	50.2
23	28	49.4	49.3	49.3	49.3	49.3	49.3	49.3	49.3	49.3	49.3	49.3	49.3	49.3	49.3
24	29	48.4	48.4	48.4	48.4	48.4	48.4	48.4	48.4	48.4	48.4	48.4	48.4	48.4	48.4
25	30	47.5	47.5	47.5	47.5	47.5	47.5	47.5	47.5	47.4	47.4	47.4	47.4	47.4	47.4

26	31	46.6	46.6	46.6	46.6	46.5	46.5	46.5	46.5	46.5	46.5	46.5	46.5	46.5	46.5
27	32	45.7	45.6	45.6	45.6	45.6	45.6	45.6	45.6	45.6	45.6	45.6	45.6	45.6	45.6
28	33	44.7	44.7	44.7	44.7	44.7	44.7	44.7	44.7	44.7	44.7	44.7	44.7	44.7	44.7
29	34	43.8	43.8	43.8	43.8	43.8	43.8	43.8	43.8	43.8	43.7	43.7	43.7	43.7	43.7
30	35	42.9	42.9	42.9	42.9	42.9	42.9	42.8	42.8	42.8	42.8	42.8	42.8	42.8	42.8

31	36	42.0	42.0	42.0	42.0	42.0	41.9	41.9	41.9	41.9	41.9	41.9	41.9	41.9	41.9
32	37	41.1	41.1	41.1	41.1	41.0	41.0	41.0	41.0	41.0	41.0	41.0	41.0	41.0	41.0
33	38	40.2	40.2	40.2	40.2	40.1	40.1	40.1	40.1	40.1	40.1	40.1	40.1	40.1	40.1
34	39	39.3	39.3	39.3	39.3	39.2	39.2	39.2	39.2	39.2	39.2	39.2	39.2	39.2	39.2

	Ages
		Male 93	94	95	96	97	98	99	100	101	102	103	104	105	106	107	108
Male	Female	Female 98	99	100	101	102	103	104	105	106	107	108	109	110	111	112	113

6	11	65.0	65.0	65.0	65.0	65.0	65.0	65.0	65.0	65.0	65.0	65.0	65.0	65.0	65.0	65.0	65.0
7	12	64.1	64.1	64.1	64.1	64.1	64.1	64.1	64.1	64.1	64.1	64.1	64.1	64.1	64.1	64.1	64.1
8	13	63.2	63.2	63.2	63.2	63.2	63.2	63.2	63.2	63.2	63.2	63.2	63.2	63.2	63.2	63.2	63.2
9	14	62.3	62.3	62.3	62.3	62.3	62.3	62.3	62.3	62.3	62.3	62.3	62.3	62.3	62.3	62.3	62.3
10	15	61.4	61.4	61.4	61.4	61.4	61.4	61.4	61.4	61.4	61.4	61.4	61.4	61.4	61.4	61.4	61.4

11	16	60.4	60.4	60.4	60.4	60.4	60.4	60.4	60.4	60.4	60.4	60.4	60.4	60.4	60.4	60.4	60.4
12	17	59.5	59.5	59.5	59.5	59.5	59.5	59.5	59.5	59.5	59.5	59.5	59.5	59.5	59.5	59.5	59.5
13	18	58.6	58.6	58.6	58.6	58.6	58.6	58.6	58.6	58.6	58.6	58.6	58.6	58.6	58.6	58.6	58.6
14	19	57.7	57.7	57.7	57.7	57.7	57.7	57.7	57.7	57.7	57.7	57.7	57.7	57.7	57.7	57.7	57.7
15	20	56.7	56.7	56.7	56.7	56.7	56.7	56.7	56.7	56.7	56.7	56.7	56.7	56.7	56.7	56.7	56.7

16	21	55.8	55.8	55.8	55.8	55.8	55.8	55.8	55.8	55.8	55.8	55.8	55.8	55.8	55.8	55.8	55.8
17	22	54.9	54.9	54.9	54.9	54.9	54.9	54.9	54.9	54.9	54.9	54.9	54.9	54.9	54.9	54.9	54.9
18	23	53.9	53.9	53.9	53.9	53.9	53.9	53.9	53.9	53.9	53.9	53.9	53.9	53.9	53.9	53.9	53.9
19	24	53.0	53.0	53.0	53.0	53.0	53.0	53.0	53.0	53.0	53.0	53.0	53.0	53.0	53.0	53.0	53.0
20	25	52.1	52.1	52.1	52.1	52.1	52.1	52.1	52.1	52.1	52.1	52.1	52.1	52.1	52.1	52.1	52.1

21	26	51.2	51.2	51.2	51.2	51.2	51.2	51.1	51.1	51.1	51.1	51.1	51.1	51.1	51.1	51.1	51.1
22	27	50.2	50.2	50.2	50.2	50.2	50.2	50.2	50.2	50.2	50.2	50.2	50.2	50.2	50.2	50.2	50.2
23	28	49.3	49.3	49.3	49.3	49.3	49.3	49.3	49.3	49.3	49.3	49.3	49.3	49.3	49.3	49.3	49.3
24	29	48.4	48.4	48.4	48.4	48.4	48.4	48.4	48.4	48.4	48.4	48.4	48.4	48.4	48.4	48.3	48.3
25	30	47.4	47.4	47.4	47.4	47.4	47.4	47.4	47.4	47.4	47.4	47.4	47.4	47.4	47.4	47.4	47.4

26	31	46.5	46.5	46.5	46.5	46.5	46.5	46.5	46.5	46.5	46.5	46.5	46.5	46.5	46.5	46.5	46.5
27	32	45.6	45.6	45.6	45.6	45.6	45.6	45.6	45.6	45.6	45.6	45.6	45.6	45.6	45.6	45.6	45.6
28	33	44.7	44.6	44.6	44.6	44.6	44.6	44.6	44.6	44.6	44.6	44.6	44.6	44.6	44.6	44.6	44.6
29	34	43.7	43.7	43.7	43.7	43.7	43.7	43.7	43.7	43.7	43.7	43.7	43.7	43.7	43.7	43.7	43.7
30	35	42.8	42.8	42.8	42.8	42.8	42.8	42.8	42.8	42.8	42.8	42.8	42.8	42.8	42.8	42.8	42.8

31	36	41.9	41.9	41.9	41.9	41.9	41.9	41.9	41.9	41.9	41.9	41.9	41.9	41.9	41.9	41.9	41.9
32	37	41.0	41.0	41.0	41.0	41.0	41.0	41.0	41.0	41.0	41.0	41.0	41.0	41.0	41.0	41.0	41.0
33	38	40.1	40.1	40.1	40.1	40.1	40.1	40.1	40.1	40.1	40.1	40.1	40.1	40.1	40.1	40.1	40.0
34	39	39.2	39.2	39.2	39.2	39.2	39.2	39.2	39.2	39.2	39.2	39.2	39.1	39.1	39.1	39.1	39.1

TABLE II—ORDINARY JOINT LIFE AND LAST SURVIVOR ANNUITIES—TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
	Ages
		Male 35	36	37	38	39	40	41	42	43	44	45	46	47
Male	Female	Female 40	41	42	43	44	45	46	47	48	49	50	51	52

35	40	46.2	45.7	45.3	44.8	44.4	44.0	43.6	43.3	43.0	42.6	42.3	42.0	41.8
36	41	45.7	45.2	44.8	44.3	43.9	43.5	43.1	42.7	42.3	42.0	41.7	41.4	41.1
37	42	45.3	44.8	44.3	43.8	43.4	42.9	42.5	42.1	41.8	41.4	41.1	40.7	40.4
38	43	44.8	44.3	43.8	43.3	42.9	42.4	42.0	41.6	41.2	40.8	40.5	40.1	39.8
39	44	44.4	43.9	43.4	42.9	42.4	41.9	41.5	41.0	40.6	40.2	39.9	39.5	39.2
40	45	44.0	43.5	42.9	42.4	41.9	41.4	41.0	40.5	40.1	39.7	39.3	38.9	38.6

41	46	43.6	43.1	42.5	42.0	41.5	41.0	40.5	40.0	39.6	39.2	38.8	38.4	38.0
42	47	43.3	42.7	42.1	41.6	41.0	40.5	40.0	39.6	39.1	38.7	38.2	37.8	37.5
43	48	43.0	42.3	41.8	41.2	40.6	40.1	39.6	39.1	38.6	38.2	37.7	37.3	36.9
44	49	42.6	42.0	41.4	40.8	40.2	39.7	39.2	38.7	38.2	37.7	37.2	36.8	36.4
45	50	42.3	41.7	41.1	40.5	39.9	39.3	38.8	38.2	37.7	37.2	36.8	36.3	35.9

46	51	42.0	41.4	40.7	40.1	39.5	38.9	38.4	37.8	37.3	36.8	36.3	35.9	35.4
47	52	41.8	41.1	40.4	39.8	39.2	38.6	38.0	37.5	36.9	36.4	35.9	35.4	35.0


	Ages
		Male 48	49	50	51	52	53	54	55	56	57	58	59	60
Male	Female	Female 53	54	55	56	57	58	59	60	61	62	63	64	65

35	40	41.5	41.3	41.0	40.8	40.6	40.4	40.3	40.1	40.0	39.8	39.7	39.6	39.5
36	41	40.8	40.6	40.3	40.1	39.9	39.7	39.5	39.3	39.2	39.0	38.9	38.8	38.6
37	42	40.2	39.9	39.6	39.4	39.2	39.0	38.8	38.6	38.4	38.3	38.1	38.0	37.9
38	43	39.5	39.2	39.0	38.7	38.5	38.3	38.1	37.9	37.7	37.5	37.3	37.2	37.1
39	44	38.9	38.6	38.3	38.0	37.8	37.6	37.3	37.1	36.9	36.8	36.6	36.4	36.3
40	45	38.3	38.0	37.7	37.4	37.1	36.9	36.6	36.4	36.2	36.0	35.9	35.7	35.5

41	46	37.7	37.3	37.0	36.7	36.5	36.2	36.0	35.7	35.5	35.3	35.1	35.0	34.8
42	47	37.1	36.8	36.4	36.1	35.8	35.6	35.3	35.1	34.8	34.6	34.4	34.2	34.1
43	48	36.5	36.2	35.8	35.5	35.2	34.9	34.7	34.4	34.2	33.9	33.7	33.5	33.3
44	49	36.0	35.6	35.3	34.9	34.6	34.3	34.0	33.8	33.5	33.3	33.0	32.8	32.6
45	50	35.5	35.1	34.7	34.4	34.0	33.7	33.4	33.1	32.9	32.6	32.4	32.2	31.9

46	51	35.0	34.6	34.2	33.8	33.5	33.1	32.8	32.5	32.2	32.0	31.7	31.5	31.3
47	52	34.5	34.1	33.7	33.3	32.9	32.6	32.2	31.9	31.6	31.4	31.1	30.9	30.6
48	53	34.0	33.6	33.2	32.8	32.4	32.0	31.7	31.4	31.1	30.8	30.5	30.2	30.0
49	54	33.6	33.1	32.7	32.3	31.9	31.5	31.2	30.8	30.5	30.2	29.9	29.6	29.4
50	55	33.2	32.7	32.3	31.8	31.4	31.0	30.6	30.3	29.9	29.6	29.3	29.0	28.8

51	56	32.8	32.3	31.8	31.4	30.9	30.5	30.1	29.8	29.4	29.1	28.8	28.5	28.2
52	57	32.4	31.9	31.4	30.9	30.5	30.1	29.7	29.3	28.9	28.6	28.2	27.9	27.6
53	58	32.0	31.5	31.0	30.5	30.1	29.6	29.2	28.8	28.4	28.1	27.7	27.4	27.1
54	59	31.7	31.2	30.6	30.1	29.7	29.2	28.8	28.3	27.9	27.6	27.2	26.9	26.5
55	60	31.4	30.8	30.3	29.8	29.3	28.8	28.3	27.9	27.5	27.1	26.7	26.4	26.0

56	61	31.1	30.5	29.9	29.4	28.9	28.4	27.9	27.5	27.1	26.7	26.3	25.9	25.5
57	62	30.8	30.2	29.6	29.1	28.6	28.1	27.6	27.1	26.7	26.2	25.8	25.4	25.1
58	63	30.5	29.9	29.3	28.8	28.2	27.7	27.2	26.7	26.3	25.8	25.4	25.0	24.6
59	64	30.2	29.6	29.0	28.5	27.9	27.4	26.9	26.4	25.9	25.4	25.0	24.6	24.2
60	65	30.0	29.4	28.8	28.2	27.6	27.1	26.5	26.0	25.5	25.1	24.6	24.2	23.8

TABLE II—ORDINARY JOINT LIFE AND LAST SURVIVOR ANNUITIES—TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
	Ages
		Male 61	62	63	64	65	66	67	68	69	70	71	72	73
Male	Female	Female 66	67	68	69	70	71	72	73	74	75	76	77	78

35	40	39.4	39.3	39.2	39.1	39.0	38.9	38.9	38.8	38.8	38.7	38.7	38.6	38.6
36	41	38.5	38.4	38.3	38.2	38.2	38.1	38.0	38.0	37.9	37.9	37.8	37.8	37.7
37	42	37.7	37.6	37.5	37.4	37.3	37.3	37.2	37.1	37.1	37.0	36.9	36.9	36.9
38	43	36.9	36.8	36.7	36.6	36.5	36.4	36.4	36.3	36.2	36.2	36.1	36.0	36.0
39	44	36.2	36.0	35.9	35.8	35.7	35.6	35.5	35.5	35.4	35.3	35.3	35.2	35.2
40	45	35.4	35.3	35.1	35.0	34.9	34.8	34.7	34.6	34.6	34.5	34.4	34.4	34.3

41	46	34.6	34.5	34.4	34.2	34.1	34.0	33.9	33.8	33.8	33.7	33.6	33.5	33.5
42	47	33.9	33.7	33.6	33.5	33.4	33.2	33.1	33.0	33.0	32.9	32.8	32.7	32.7
43	48	33.2	33.0	32.9	32.7	32.6	32.5	32.4	32.3	32.2	32.1	32.0	31.9	31.9
44	49	32.5	32.3	32.1	32.0	31.8	31.7	31.6	31.5	31.4	31.3	31.2	31.1	31.1
45	50	31.8	31.6	31.4	31.3	31.1	31.0	30.8	30.7	30.6	30.5	30.4	30.4	30.3

46	51	31.1	30.9	30.7	30.5	30.4	30.2	30.1	30.0	29.9	29.8	29.7	29.6	29.5
47	52	30.4	30.2	30.0	29.8	29.7	29.5	29.4	29.3	29.1	29.0	28.9	28.8	28.7
48	53	29.8	29.5	29.3	29.2	29.0	28.8	28.7	28.5	28.4	28.3	28.2	28.1	28.0
49	54	29.1	28.9	28.7	28.5	28.3	28.1	28.0	27.8	27.7	27.6	27.5	27.4	27.3
50	55	28.5	28.3	28.1	27.8	27.6	27.5	27.3	27.1	27.0	26.9	26.7	26.6	26.5

51	56	27.9	27.7	27.4	27.2	27.0	26.8	26.6	26.5	26.3	26.2	26.0	25.9	25.8
52	57	27.3	27.1	26.8	26.6	26.4	26.2	26.0	25.8	25.7	25.5	25.4	25.2	25.1
53	58	26.8	26.5	26.2	26.0	25.8	25.6	25.4	25.2	25.0	24.8	24.7	24.6	24.4
54	59	26.2	25.9	25.7	25.4	25.2	25.0	24.7	24.6	24.4	24.2	24.0	23.9	23.8
55	60	25.7	25.4	25.1	24.9	24.6	24.4	24.1	23.9	23.8	23.6	23.4	23.3	23.1

56	61	25.2	24.9	24.6	24.3	24.1	23.8	23.6	23.4	23.2	23.0	22.8	22.6	22.5
57	62	24.7	24.4	24.1	23.8	23.5	23.3	23.0	22.8	22.6	22.4	22.2	22.0	21.9
58	63	24.3	23.9	23.6	23.3	23.0	22.7	22.5	22.2	22.0	21.8	21.6	21.4	21.3
59	64	23.8	23.5	23.1	22.8	22.5	22.2	21.9	21.7	21.5	21.2	21.0	20.9	20.7
60	65	23.4	23.0	22.7	22.3	22.0	21.7	21.4	21.2	20.9	20.7	20.5	20.3	20.1

61	66	23.0	22.6	22.2	21.9	21.6	21.3	21.0	20.7	20.4	20.2	20.0	19.8	19.6
62	67	22.6	22.2	21.8	21.5	21.1	20.8	20.5	20.2	19.9	19.7	19.5	19.2	19.0
63	68	22.2	21.8	21.4	21.1	20.7	20.4	20.1	19.8	19.5	19.2	19.0	18.7	18.5
64	69	21.9	21.5	21.1	20.7	20.3	20.0	19.6	19.3	19.0	18.7	18.5	18.2	18.0
65	70	21.6	21.1	20.7	20.3	19.9	19.6	19.2	18.9	18.6	18.3	18.0	17.8	17.5

66	71	21.3	20.8	20.4	20.0	19.6	19.2	18.8	18.5	18.2	17.9	17.6	17.3	17.1
67	72	21.0	20.5	20.1	19.6	19.2	18.8	18.5	18.1	17.8	17.5	17.2	16.9	16.7
68	73	20.7	20.2	19.8	19.3	18.9	18.5	18.1	17.8	17.4	17.1	16.8	16.5	16.2
69	74	20.4	19.9	19.5	19.0	18.6	18.2	17.8	17.4	17.1	16.7	16.4	16.1	15.8
70	75	20.2	19.7	19.2	18.7	18.3	17.9	17.5	17.1	16.7	16.4	16.1	15.8	15.5

71	76	20.0	19.5	19.0	18.5	18.0	17.6	17.2	16.8	16.4	16.1	15.7	15.4	15.1
72	77	19.8	19.2	18.7	18.2	17.8	17.3	16.9	16.5	16.1	15.8	15.4	15.1	14.8
73	78	19.6	19.0	18.5	18.0	17.5	17.1	16.7	16.2	15.8	15.5	15.1	14.8	14.4

TABLE II—ORDINARY JOINT LIFE AND LAST SURVIVOR ANNUITIES—TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
	Ages
		Male 74	75	76	77	78	79	80	81	82	83	84	85
Male	Female	Female 79	80	81	82	83	84	85	86	87	88	89	90

35	40	38.6	38.5	38.5	38.5	38.4	38.4	38.4	38.4	38.4	38.4	38.3	38.3
36	41	37.7	37.6	37.6	37.6	37.6	37.5	37.5	37.5	37.5	37.5	37.5	37.4
37	42	36.8	36.8	36.7	36.7	36.7	36.7	36.6	36.6	36.6	36.6	36.6	36.6
38	43	36.0	35.9	35.9	35.9	35.8	35.8	35.8	35.8	35.7	35.7	35.7	35.7
39	44	35.1	35.1	35.0	35.0	35.0	34.9	34.9	34.9	34.9	34.8	34.8	34.8
40	45	34.3	34.2	34.2	34.1	34.1	34.1	34.1	34.0	34.0	34.0	34.0	34.0

41	46	33.4	33.4	33.3	33.3	33.3	33.2	33.2	33.2	33.2	33.1	33.1	33.1
42	47	32.6	32.6	32.5	32.5	32.4	32.4	32.4	32.3	32.3	32.3	32.3	32.3
43	48	31.8	31.8	31.7	31.7	31.6	31.6	31.5	31.5	31.5	31.5	31.4	31.4
44	49	31.0	30.9	30.9	30.8	30.8	30.8	30.7	30.7	30.7	30.6	30.6	30.6
45	50	30.2	30.1	30.1	30.0	30.0	29.9	29.9	29.9	29.8	29.8	29.8	29.8

46	51	29.4	29.4	29.3	29.2	29.2	29.2	29.1	29.1	29.0	29.0	29.0	28.9
47	52	28.7	28.6	28.5	28.5	28.4	28.4	28.3	28.3	28.2	28.2	28.2	28.1
48	53	27.9	27.8	27.8	27.7	27.6	27.6	27.5	27.5	27.5	27.4	27.4	27.4
49	54	27.2	27.1	27.0	26.9	26.9	26.8	26.8	26.7	26.7	26.6	26.6	26.6
50	55	26.4	26.3	26.3	26.2	26.1	26.1	26.0	26.0	25.9	25.9	25.8	25.8

51	56	25.7	25.6	25.5	25.5	25.4	25.3	25.3	25.2	25.2	25.1	25.1	25.0
52	57	25.0	24.9	24.8	24.7	24.7	24.6	24.5	24.5	24.4	24.4	24.3	24.3
53	58	24.3	24.2	24.1	24.0	23.9	23.9	23.8	23.7	23.7	23.6	23.6	23.5
54	59	23.6	23.5	23.4	23.3	23.2	23.2	23.1	23.0	23.0	22.9	22.9	22.8
55	60	23.0	22.9	22.8	22.7	22.6	22.5	22.4	22.3	22.3	22.2	22.2	22.1

56	61	22.3	22.2	22.1	22.0	21.9	21.8	21.7	21.6	21.6	21.5	21.5	21.4
57	62	21.7	21.6	21.5	21.3	21.2	21.1	21.1	21.0	20.9	20.8	20.8	20.7
58	63	21.1	21.0	20.8	20.7	20.6	20.5	20.4	20.3	20.2	20.2	20.1	20.0
59	64	20.5	20.4	20.2	20.1	20.0	19.9	19.8	19.7	19.6	19.5	19.4	19.4
60	65	19.9	19.8	19.6	19.5	19.4	19.3	19.1	19.0	19.0	18.9	18.8	18.7

61	66	19.4	19.2	19.1	18.9	18.8	18.7	18.5	18.4	18.3	18.3	18.2	18.1
62	67	18.8	18.7	18.5	18.3	18.2	18.1	18.0	17.8	17.7	17.7	17.6	17.5
63	68	18.3	18.1	18.0	17.8	17.6	17.5	17.4	17.3	17.2	17.1	17.0	16.9
64	69	17.8	17.6	17.4	17.3	17.1	17.0	16.8	16.7	16.6	16.5	16.4	16.3
65	70	17.3	17.1	16.9	16.7	16.6	16.4	16.3	16.2	16.0	15.9	15.8	15.8

66	71	16.9	16.6	16.4	16.3	16.1	15.9	15.8	15.6	15.5	15.4	15.3	15.2
67	72	16.4	16.2	16.0	15.8	15.6	15.4	15.3	15.1	15.0	14.9	14.8	14.7
68	73	16.0	15.7	15.5	15.3	15.1	15.0	14.8	14.6	14.5	14.4	14.3	14.2
69	74	15.6	15.3	15.1	14.9	14.7	14.5	14.3	14.2	14.0	13.9	13.8	13.7
70	75	15.2	14.9	14.7	14.5	14.3	14.1	13.9	13.7	13.6	13.4	13.3	13.2

71	76	14.8	14.5	14.3	14.1	13.8	13.6	13.5	13.3	13.1	13.0	12.8	12.7
72	77	14.5	14.2	13.9	13.7	13.5	13.2	13.0	12.9	12.7	12.5	12.4	12.3
73	78	14.1	13.8	13.6	13.3	13.1	12.9	12.7	12.5	12.3	12.1	12.0	11.8
74	79	13.8	13.5	13.2	13.0	12.7	12.5	12.3	12.1	11.9	11.7	11.6	11.4
75	80	13.5	13.2	12.9	12.6	12.4	12.2	11.9	11.7	11.5	11.4	11.2	11.0

76	81	13.2	12.9	12.6	12.3	12.1	11.8	11.6	11.4	11.2	11.0	10.8	10.7
77	82	13.0	12.6	12.3	12.1	11.8	11.5	11.3	11.1	10.8	10.7	10.5	10.3
78	83	12.7	12.4	12.1	11.8	11.5	11.2	11.0	10.7	10.5	10.3	10.1	10.0
79	84	12.5	12.2	11.8	11.5	11.2	11.0	10.7	10.5	10.2	10.0	9.8	9.6
80	85	12.3	11.9	11.6	11.3	11.0	10.7	10.4	10.2	10.0	9.7	9.5	9.3

81	86	12.1	11.7	11.4	11.1	10.7	10.5	10.2	9.9	9.7	9.5	9.3	9.1
82	87	11.9	11.5	11.2	10.8	10.5	10.2	10.0	9.7	9.4	9.2	9.0	8.8
83	88	11.7	11.4	11.0	10.7	10.3	10.0	9.7	9.5	9.2	9.0	8.7	8.5
84	89	11.6	11.2	10.8	10.5	10.1	9.8	9.5	9.3	9.0	8.7	8.5	8.3
85	90	11.4	11.0	10.7	10.3	10.0	9.6	9.3	9.1	8.8	8.5	8.3	8.1

TABLE II—ORDINARY JOINT LIFE AND LAST SURVIVOR ANNUITIES—TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
	Ages
		Male 86	87	88	89	90	91	92	93	94	95	96	97
Male	Female	Female 91	92	93	94	95	96	97	98	99	100	101	102

35	40	38.3	38.3	38.3	38.3	38.3	38.3	38.3	38.3	38.3	38.3	38.3	38.3
36	41	37.4	37.4	37.4	37.4	37.4	37.4	37.4	37.4	37.4	37.4	37.4	37.4
37	42	36.5	36.5	36.5	36.5	36.5	36.5	36.5	36.5	36.5	36.5	36.5	36.5
38	43	35.7	35.7	35.6	35.6	35.6	35.6	35.6	35.6	35.6	35.6	35.6	35.6
39	44	34.8	34.8	34.8	34.8	34.8	34.8	34.7	34.7	34.7	34.7	34.7	34.7
40	45	33.9	33.9	33.9	33.9	33.9	33.9	33.9	33.9	33.9	33.9	33.9	33.9

41	46	33.1	33.1	33.1	33.0	33.0	33.0	33.0	33.0	33.0	33.0	33.0	33.0
42	47	32.2	32.2	32.2	32.2	32.2	32.2	32.2	32.2	32.2	32.1	32.1	32.1
43	48	31.4	31.4	31.4	31.3	31.3	31.3	31.3	31.3	31.3	31.3	31.3	31.3
44	49	30.6	30.5	30.5	30.5	30.5	30.5	30.5	30.5	30.5	30.5	30.5	30.4
45	50	29.7	29.7	29.7	29.7	29.7	29.7	29.7	29.6	29.6	29.6	29.6	29.6

46	51	28.9	28.9	28.9	28.9	28.9	28.8	28.8	28.8	28.8	28.8	28.8	28.8
47	52	28.1	28.1	28.1	28.1	28.0	28.0	28.0	28.0	28.0	28.0	28.0	28.0
48	53	27.3	27.3	27.3	27.3	27.2	27.2	27.2	27.2	27.2	27.2	27.2	27.2
49	54	26.5	26.5	26.5	26.5	26.5	26.4	26.4	26.4	26.4	26.4	26.4	26.4
50	55	25.8	25.7	25.7	25.7	25.7	25.7	25.6	25.6	25.6	25.6	25.6	25.6

51	56	25.0	25.0	24.9	24.9	24.9	24.9	24.9	24.9	24.8	24.8	24.8	24.8
52	57	24.3	24.2	24.2	24.2	24.1	24.1	24.1	24.1	24.1	24.1	24.1	24.0
53	58	23.5	23.5	23.4	23.4	23.4	23.4	23.4	23.3	23.3	23.3	23.3	23.3
54	59	22.8	22.7	22.7	22.7	22.7	22.6	22.6	22.6	22.6	22.6	22.6	22.5
55	60	22.1	22.0	22.0	22.0	21.9	21.9	21.9	21.9	21.8	21.8	21.8	21.8

56	61	21.4	21.3	21.3	21.3	21.2	21.2	21.2	21.1	21.1	21.1	21.1	21.1
57	62	20.7	20.6	20.6	20.6	20.5	20.5	20.5	20.4	20.4	20.4	20.4	20.4
58	63	20.0	19.9	19.9	19.9	19.8	19.8	19.8	19.8	19.7	19.7	19.7	19.7
59	64	19.3	19.3	19.2	19.2	19.2	19.1	19.1	19.1	19.0	19.0	19.0	19.0
60	65	18.7	18.6	18.6	18.5	18.5	18.5	18.4	18.4	18.4	18.4	18.3	18.3

61	66	18.1	18.0	17.9	17.9	17.9	17.8	17.8	17.8	17.7	17.7	17.7	17.7
62	67	17.4	17.4	17.3	17.3	17.2	17.2	17.1	17.1	17.1	17.1	17.0	17.0
63	68	16.8	16.8	16.7	16.7	16.6	16.6	16.5	16.5	16.5	16.4	16.4	16.4
64	69	16.2	16.2	16.1	16.1	16.0	16.0	15.9	15.9	15.9	15.8	15.8	15.8
65	70	15.7	15.6	15.5	15.5	15.4	15.4	15.3	15.3	15.3	15.2	15.2	15.2

66	71	15.1	15.0	15.0	14.9	14.8	14.8	14.7	14.7	14.7	14.6	14.6	14.6
67	72	14.6	14.5	14.4	14.4	14.3	14.2	14.2	14.1	14.1	14.1	14.1	14.0
68	73	14.1	14.0	13.9	13.8	13.8	13.7	13.6	13.6	13.6	13.5	13.5	13.5
69	74	13.6	13.5	13.4	13.3	13.2	13.2	13.1	13.1	13.0	13.0	13.0	12.9
70	75	13.1	13.0	12.9	12.8	12.7	12.7	12.6	12.5	12.5	12.5	12.4	12.4

71	76	12.6	12.5	12.4	12.3	12.2	12.2	12.1	12.1	12.0	12.0	11.9	11.9
72	77	12.1	12.0	11.9	11.8	11.8	11.7	11.6	11.6	11.5	11.5	11.4	11.4
73	78	11.7	11.6	11.5	11.4	11.3	11.2	11.2	11.1	11.0	11.0	11.0	10.9
74	79	11.3	11.2	11.1	11.0	10.9	10.8	10.7	10.7	10.6	10.6	10.5	10.5
75	80	10.9	10.8	10.7	10.5	10.5	10.4	10.3	10.2	10.2	10.1	10.1	10.0

76	81	10.5	10.4	10.3	10.2	10.1	10.0	9.9	9.8	9.7	9.7	9.7	9.6
77	82	10.2	10.0	9.9	9.8	9.7	9.6	9.5	9.4	9.3	9.3	9.2	9.2
78	83	9.8	9.7	9.5	9.4	9.3	9.2	9.1	9.0	9.0	8.9	8.9	8.8
79	84	9.5	9.3	9.2	9.2	8.9	8.8	8.8	8.7	8.6	8.5	8.5	8.4
80	85	9.2	9.0	8.9	8.7	8.6	8.5	8.4	8.3	8.3	8.2	8.1	8.1

81	86	8.9	8.7	8.6	8.4	8.3	8.2	8.1	8.0	7.9	7.9	7.8	7.7
82	87	8.6	8.4	8.3	8.1	8.0	7.9	7.8	7.7	7.6	7.5	7.5	7.4
83	88	8.3	8.2	8.0	7.9	7.7	7.6	7.5	7.4	7.3	7.2	7.2	7.1
84	89	8.1	7.9	7.8	7.6	7.5	7.3	7.2	7.1	7.0	7.0	6.9	6.8

TABLE II—ORDINARY JOINT LIFE AND LAST SURVIVOR ANNUITIES—TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
	Ages
		Male 98	99	100	101	102	103	104	105	106	107	108
Male	Female	Female 103	104	105	106	107	108	109	110	111	112	113

35	40	38.3	38.3	38.3	38.3	38.3	38.3	38.2	38.2	38.2	38.2	38.2
36	41	37.4	37.4	37.4	37.4	37.4	37.4	37.4	37.4	37.4	37.4	37.3
37	42	36.5	36.5	36.5	36.5	36.5	36.5	36.5	36.5	36.5	36.5	36.5
38	43	35.6	35.6	35.6	35.6	35.6	35.6	35.6	35.6	35.6	35.6	35.6
39	44	34.7	34.7	34.7	34.7	34.7	34.7	34.7	34.7	34.7	34.7	34.7

40	45	33.9	33.8	33.8	33.8	33.8	33.8	33.8	33.8	33.8	33.8	33.8
41	46	33.0	33.0	33.0	33.0	33.0	33.0	33.0	33.0	33.0	33.0	33.0
42	47	32.1	32.1	32.1	32.1	32.1	32.1	32.1	32.1	32.1	32.1	32.1
43	48	31.3	31.3	31.3	31.3	31.3	31.3	31.3	31.3	31.3	31.3	31.3
44	49	30.4	30.4	30.4	30.4	30.4	30.4	30.4	30.4	30.4	30.4	30.4
45	50	29.6	29.6	29.6	29.6	29.6	29.6	29.6	29.6	29.6	29.6	29.6

46	51	28.8	28.8	28.8	28.8	28.8	28.8	28.8	28.8	28.8	28.8	28.7
47	52	28.0	28.0	28.0	28.0	28.0	28.0	28.0	27.9	27.9	27.9	27.9
48	53	27.2	27.2	27.2	27.2	27.2	27.1	27.1	27.1	27.1	27.1	27.1
49	54	26.4	26.4	26.4	26.4	26.4	26.3	26.3	26.3	26.3	26.3	26.3
50	55	25.6	25.6	25.6	25.6	25.6	25.6	25.6	25.6	25.5	25.5	25.5

51	56	24.8	24.8	24.8	24.8	24.8	24.8	24.8	24.8	24.8	24.8	24.7
52	57	24.0	24.0	24.0	24.0	24.0	24.0	24.0	24.0	24.0	24.0	24.0
53	58	23.3	23.3	23.3	23.3	23.3	23.3	23.2	23.2	23.2	23.2	23.2
54	59	22.5	22.5	22.5	22.5	22.5	22.5	22.5	22.5	22.5	22.5	22.5
55	60	21.8	21.8	21.8	21.8	21.8	21.8	21.8	21.8	21.8	21.7	21.7

56	61	21.1	21.1	21.1	21.1	21.1	21.0	21.0	21.0	21.0	21.0	21.0
57	62	20.4	20.4	20.4	20.3	20.3	20.3	20.3	20.3	20.3	20.3	20.3
58	63	19.7	19.7	19.7	19.6	19.6	19.6	19.6	19.6	19.6	19.6	19.6
59	64	19.0	19.0	19.0	19.0	19.0	18.9	18.9	18.9	18.9	18.9	18.9
60	65	18.3	18.3	18.3	18.3	18.3	18.3	18.3	18.2	18.2	18.2	18.2

61	66	17.7	17.7	17.6	17.6	17.6	17.6	17.6	17.6	17.6	17.6	17.5
62	67	17.0	17.0	17.0	17.0	17.0	17.0	16.9	16.9	16.9	16.9	16.9
63	68	16.4	16.4	16.4	16.3	16.3	16.3	16.3	16.3	16.3	16.3	16.2
64	69	15.8	15.8	15.7	15.7	15.7	15.7	15.7	15.7	15.7	15.7	15.6
65	70	15.2	15.2	15.1	15.1	15.1	15.1	15.1	15.1	15.1	15.0	15.0

66	71	14.6	14.6	14.5	14.5	14.5	14.5	14.5	14.5	14.5	14.4	14.4
67	72	14.0	14.0	14.0	14.0	13.9	13.9	13.9	13.9	13.9	13.9	13.8
68	73	13.5	13.4	13.4	13.4	13.4	13.4	13.3	13.3	13.3	13.3	13.2
69	74	12.9	12.9	12.9	12.8	12.8	12.8	12.8	12.8	12.8	12.7	12.7
70	75	12.4	12.4	12.3	12.3	12.3	12.3	12.3	12.2	12.2	12.2	12.1

71	76	11.9	11.9	11.8	11.8	11.8	11.8	11.7	11.7	11.7	11.7	11.6
72	77	11.4	11.4	11.3	11.3	11.3	11.3	11.2	11.2	11.2	11.2	11.1
73	78	10.9	10.9	10.9	10.8	10.8	10.8	10.7	10.7	10.7	10.7	10.6
74	79	10.5	10.4	10.4	10.4	10.3	10.3	10.3	10.3	10.2	10.2	10.1
75	80	10.0	10.0	9.9	9.9	9.9	9.8	9.8	9.8	9.8	9.7	․․․․․

76	81	9.6	9.5	9.5	9.5	9.4	9.4	9.4	9.4	9.3	9.3	․․․․․
77	82	9.2	9.1	9.1	9.1	9.0	9.0	9.0	8.9	8.9	8.9	․․․․․
78	83	8.8	8.7	8.7	8.7	8.6	8.6	8.5	8.5	8.5	8.4	․․․․․
79	84	8.4	8.4	8.3	8.3	8.2	8.2	8.2	8.1	8.1	8.0	․․․․․
80	85	8.0	8.0	7.9	7.9	7.9	7.8	7.8	7.7	7.7	7.6	․․․․․

81	86	7.7	7.6	7.6	7.6	7.5	7.5	7.4	7.4	7.3	7.3	․․․․․
82	87	7.4	7.3	7.3	7.2	7.2	7.1	7.1	7.0	7.0	6.9	․․․․․
83	88	7.1	7.0	6.9	6.9	6.8	6.8	6.7	6.7	6.7	6.6	․․․․․
84	89	6.8	6.7	6.6	6.6	6.5	6.5	6.4	6.4	6.3	․․․․․	․․․․․

TABLE II—ORDINARY JOINT LIFE AND LAST SURVIVOR ANNUITIES—TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
	Ages
		Male 86	87	88	89	90	91	92	93	94	95	96
Male	Female	Female 91	92	93	94	95	96	97	98	99	100	101

85	90	7.9	7.7	7.5	7.4	7.2	7.1	7.0	6.9	6.8	6.7	6.6
86	91	7.7	7.5	7.3	7.1	7.0	6.8	6.7	6.6	6.5	6.4	6.4
87	92	7.5	7.3	7.1	6.9	6.8	6.6	6.5	6.4	6.3	6.2	6.1
88	93	7.3	7.1	6.9	6.7	6.6	6.4	6.3	6.2	6.1	6.0	5.9
89	94	7.1	6.9	6.7	6.5	6.4	6.2	6.1	6.0	5.9	5.8	5.7
90	95	7.0	6.8	6.6	6.4	6.2	6.1	5.9	5.8	5.7	5.6	5.5

91	96	6.8	6.6	6.4	6.2	6.1	5.9	5.8	5.7	5.5	5.4	5.3
92	97	6.7	6.5	6.3	6.1	5.9	5.8	5.6	5.5	5.4	5.3	5.2
93	98	6.6	6.4	6.2	6.0	5.8	5.7	5.5	5.4	5.2	5.1	5.0
94	99	6.5	6.3	6.1	5.9	5.7	5.5	5.4	5.2	5.1	5.0	4.9
95	100	6.4	6.2	6.0	5.8	5.6	5.4	5.3	5.1	5.0	4.9	4.7

96	101	6.4	6.1	5.9	5.7	5.5	5.3	5.2	5.0	4.9	4.7	4.6
97	102	6.3	6.1	5.8	5.6	5.4	5.2	5.1	4.9	4.8	4.6	4.5
98	103	6.2	6.0	5.8	5.5	5.3	5.1	5.0	4.8	4.7	4.5	4.4
99	104	6.2	5.9	5.7	5.5	5.2	5.1	4.9	4.7	4.6	4.4	4.3

	Ages
		Male 97	98	99	100	101	102	103	104	105	106
Male	Female	Female 102	103	104	105	106	107	108	109	110	111

85	90	6.6	6.5	6.4	6.4	6.3	6.2	6.2	6.1	6.1	6.0
86	91	6.3	6.2	6.2	6.1	6.0	6.0	5.9	5.9	5.8	5.7
87	92	6.1	6.0	5.9	5.8	5.8	5.7	5.6	5.6	5.5	5.4
88	93	5.8	5.8	5.7	5.6	5.5	5.5	5.4	5.3	5.3	5.1
89	94	5.6	5.5	5.5	5.4	5.3	5.2	5.2	5.1	5.0	․․․․

90	95	5.4	5.3	5.2	5.2	5.1	5.0	4.9	4.9	4.8	․․․․
91	96	5.2	5.1	5.1	5.0	4.9	4.8	4.7	4.6	4.5	․․․․
92	97	5.1	5.0	4.9	4.8	4.7	4.6	4.5	4.4	․․․․	․․․․
93	98	4.9	4.8	4.7	4.6	4.5	4.4	4.3	4.2	․․․․	․․․․
94	99	4.8	4.7	4.6	4.5	4.4	4.3	4.1	․․․․	․․․․	․․․․

95	100	4.6	4.5	4.4	4.3	4.2	4.1	4.0	․․․․	․․․․	․․․․
96	101	4.5	4.4	4.3	4.2	4.1	3.9	․․․․	․․․․	․․․․	․․․․
97	102	4.4	4.3	4.1	4.0	3.9	3.7	․․․․	․․․․	․․․․	․․․․
98	103	4.3	4.1	4.0	3.9	3.7	․․․․	․․․․	․․․․	․․․․	․․․․
99	104	4.1	4.0	3.9	3.7	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․

TABLE IIA—ANNUITIES FOR JOINT LIFE ONLY—TWO LIVES—EXPECTED RETURN MULTIPLES
	Ages
		Male 6	7	8	9	10	11	12	13	14	15	16	17	18	19	20
Male	Female	Female 11	12	13	14	15	16	17	18	19	20	21	22	23	24	25

6	11	56.6	56.1	55.7	55.1	54.6	54.1	53.5	52.9	52.3	51.7	51.1	50.5	49.8	49.1	48.4
7	12	56.1	55.7	55.2	54.7	54.2	53.7	53.1	52.6	52.0	51.4	50.8	50.2	49.5	48.9	48.2
8	13	55.7	55.2	54.8	54.3	53.8	53.3	52.8	52.2	51.6	51.1	50.5	49.9	49.2	48.6	47.9
9	14	55.1	54.7	54.3	53.8	53.3	52.9	52.3	51.8	51.3	50.7	50.1	49.5	48.9	48.3	47.7
10	15	54.6	54.2	53.8	53.3	52.9	52.4	51.9	51.4	50.9	50.3	49.8	49.2	48.6	48.0	47.4

11	16	54.1	53.7	53.3	52.9	52.4	52.0	51.5	51.0	50.5	50.0	49.4	48.8	48.3	47.7	47.1
12	17	53.5	53.1	52.8	52.3	51.9	51.5	51.0	50.6	50.1	49.6	49.0	48.5	47.9	47.3	46.7
13	18	52.9	52.6	52.2	51.8	51.4	51.0	50.6	50.1	49.6	49.1	48.6	48.1	47.5	47.0	46.4
14	19	52.3	52.0	51.6	51.3	50.9	50.5	50.1	49.6	49.2	48.7	48.2	47.7	47.2	46.6	46.1
15	20	51.7	51.4	51.1	50.7	50.3	50.0	49.6	49.1	48.7	48.2	47.8	47.3	46.8	46.2	45.7

16	21	51.1	50.8	50.5	50.1	49.8	49.4	49.0	48.6	48.2	47.8	47.3	46.8	46.3	45.8	45.3
17	22	50.5	50.2	49.9	49.5	49.2	48.8	48.5	48.1	47.7	47.3	46.8	46.4	45.9	45.4	44.9
18	23	49.8	49.5	49.2	48.9	48.6	48.3	47.9	47.5	47.2	46.8	46.3	45.9	45.4	45.0	44.5
19	24	49.1	48.9	48.6	48.3	48.0	47.7	47.3	47.0	46.6	46.2	45.8	45.4	45.0	44.5	44.0
20	25	48.4	48.2	47.9	47.7	47.4	47.1	46.7	46.4	46.1	45.7	45.3	44.9	44.5	44.0	43.6

TABLE IIA—ANNUITIES FOR JOINT LIFE ONLY—TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
	Ages
		Male 21	22	23	24	25	26	27	28	29	30	31	32	33	34
Male	Female	Female 26	27	28	29	30	31	32	33	34	35	36	37	38	39

6	11	47.7	47.0	46.3	45.6	44.8	44.1	43.3	42.5	41.8	41.0	40.2	39.4	38.6	37.8
7	12	47.5	46.8	46.1	45.4	44.6	43.9	43.2	42.4	41.6	40.9	40.1	39.3	38.5	37.7
8	13	47.3	46.6	45.9	45.2	44.5	43.7	43.0	42.2	41.5	40.7	39.9	39.2	38.4	37.6
9	14	47.0	46.3	45.6	45.0	44.2	43.5	42.8	42.1	41.3	40.6	39.8	39.0	38.3	37.5
10	15	46.7	46.1	45.4	44.7	44.0	43.3	42.6	41.9	41.1	40.4	39.7	38.9	38.1	37.4

11	16	46.4	45.8	45.1	44.5	43.8	43.1	42.4	41.7	41.0	40.2	39.5	38.8	38.0	37.2
12	17	46.1	45.5	44.9	44.2	43.6	42.9	42.2	41.5	40.8	40.1	39.3	38.6	37.9	37.1
13	18	45.8	45.2	44.6	43.9	43.3	42.6	42.0	41.3	40.6	39.9	39.2	38.4	37.7	37.0
14	19	45.5	44.9	44.3	43.7	43.0	42.4	41.7	41.0	40.4	39.7	39.0	38.3	37.5	36.8
15	20	45.1	44.6	44.0	43.4	42.7	42.1	41.5	40.8	40.1	39.5	38.8	38.1	37.4	36.6

16	21	44.8	44.2	43.6	43.0	42.4	41.8	41.2	40.5	39.9	39.2	38.6	37.9	37.2	36.5
17	22	44.4	43.8	43.3	42.7	42.1	41.5	40.9	40.3	39.6	39.0	38.3	37.7	37.0	36.3
18	23	44.0	43.5	42.9	42.4	41.8	41.2	40.6	40.0	39.4	38.7	38.1	37.4	36.8	36.1
19	24	43.6	43.1	42.5	42.0	41.4	40.9	40.3	39.7	39.1	38.5	37.8	37.2	36.5	35.9
20	25	43.1	42.6	42.1	41.6	41.1	40.5	40.0	39.4	38.8	38.2	37.6	36.9	36.3	35.7

21	26	42.7	42.2	41.7	41.2	40.7	40.2	39.6	39.1	38.5	37.9	37.3	36.7	36.1	35.4
22	27	42.2	41.8	41.3	40.8	40.3	39.8	39.3	38.7	38.2	37.6	37.0	36.4	35.8	35.2
23	28	41.7	41.3	40.8	40.4	39.9	39.4	38.9	38.4	37.8	37.3	36.7	36.1	35.5	34.9
24	29	41.2	40.8	40.4	39.9	39.5	39.0	38.5	38.0	37.5	36.9	36.4	35.8	35.2	34.6
25	30	40.7	40.3	39.9	39.5	39.0	38.6	38.1	37.6	37.1	36.6	36.0	35.5	34.9	34.4

26	31	40.2	39.8	39.4	39.0	38.6	38.1	37.7	37.2	36.7	36.2	35.7	35.2	34.6	34.1
27	32	39.6	39.3	38.9	38.5	38.1	37.7	37.2	36.8	36.3	35.8	35.3	34.8	34.3	33.7
28	33	39.1	38.7	38.4	38.0	37.6	37.2	36.8	36.3	35.9	35.4	34.9	34.5	33.9	33.4
29	34	38.5	38.2	37.8	37.5	37.1	36.7	36.3	35.9	35.5	35.0	34.6	34.1	33.6	33.1
30	35	37.9	37.6	37.3	36.9	36.6	36.2	35.8	35.4	35.0	34.6	34.1	33.7	33.2	32.7

31	36	37.3	37.0	36.7	36.4	36.0	35.7	35.3	34.9	34.6	34.1	33.7	33.3	32.8	32.3
32	37	36.7	36.4	36.1	35.8	35.5	35.2	34.8	34.5	34.1	33.7	33.3	32.9	32.4	32.0
33	38	36.1	35.8	35.5	35.2	34.9	34.6	34.3	33.9	33.6	33.2	32.8	32.4	32.0	31.6
34	39	35.4	35.2	34.9	34.6	34.4	34.1	33.7	33.4	33.1	32.7	32.3	32.0	31.6	31.1

	Ages
		Male 35	36	37	38	39	40	41	42	43	44	45	46	47	48	49
Male	Female	Female 40	41	42	43	44	45	46	47	48	49	50	51	52	53	54

6	11	37.0	36.2	35.4	34.6	33.8	33.0	32.2	31.4	30.6	29.8	29.0	28.2	27.5	26.7	25.9
7	12	36.9	36.1	35.3	34.5	33.7	32.9	32.1	31.3	30.5	29.8	29.0	28.2	27.4	26.7	25.9
8	13	36.8	36.0	35.2	34.4	33.7	32.9	32.1	31.3	30.5	29.7	28.9	28.2	27.4	26.6	25.9
9	14	36.7	35.9	35.1	34.4	33.6	32.8	32.0	31.2	30.4	29.7	28.9	28.1	27.3	26.6	25.8
10	15	36.6	35.8	35.1	34.3	33.5	32.7	31.9	31.2	30.4	29.6	28.8	28.1	27.3	26.5	25.8

11	16	36.5	35.7	34.9	34.2	33.4	32.6	31.9	31.1	30.3	29.5	28.8	28.0	27.3	26.5	25.7
12	17	36.4	35.6	34.8	34.1	33.3	32.5	31.8	31.0	30.2	29.5	28.7	28.0	27.2	26.4	25.7
13	18	36.2	35.5	34.7	34.0	33.2	32.4	31.7	30.9	30.2	29.4	28.7	27.9	27.1	26.4	25.7
14	19	36.1	35.3	34.6	33.8	33.1	32.3	31.6	30.8	30.1	29.3	28.6	27.8	27.1	26.3	25.6
15	20	35.9	35.2	34.5	33.7	33.0	32.2	31.5	30.7	30.0	29.3	28.5	27.8	27.0	26.3	25.6

16	21	35.8	35.0	34.3	33.6	32.9	32.1	31.4	30.6	29.9	29.2	28.4	27.7	27.0	26.2	25.5
17	22	35.6	34.9	34.2	33.4	32.7	32.0	31.3	30.5	29.8	29.1	28.3	27.6	26.9	26.2	25.4
18	23	35.4	34.7	34.0	33.3	32.6	31.9	31.2	30.4	29.7	29.0	28.3	27.5	26.8	26.1	25.4
19	24	35.2	34.5	33.8	33.1	32.4	31.7	31.0	30.3	29.6	28.9	28.2	27.4	26.7	26.0	25.3
20	25	35.0	34.3	33.7	33.0	32.3	31.6	30.9	30.2	29.5	28.8	28.1	27.3	26.6	25.9	25.2

21	26	34.8	34.1	33.5	32.8	32.1	31.4	30.7	30.0	29.3	28.6	27.9	27.2	26.5	25.8	25.1
22	27	34.5	33.9	33.3	32.6	31.9	31.3	30.6	29.9	29.2	28.5	27.8	27.1	26.4	25.7	25.1
23	28	34.3	33.7	33.0	32.4	31.7	31.1	30.4	29.7	29.1	28.4	27.7	27.0	26.3	25.6	25.0
24	29	34.0	33.4	32.8	32.2	31.5	30.9	30.2	29.6	28.9	28.2	27.6	26.9	26.2	25.5	24.9
25	30	33.8	33.2	32.6	32.0	31.3	30.7	30.1	29.4	28.8	28.1	27.4	26.8	26.1	25.4	24.8

26	31	33.5	32.9	32.3	31.7	31.1	30.5	29.9	29.2	28.6	27.9	27.3	26.6	26.0	25.3	24.6
27	32	33.2	32.6	32.1	31.5	30.9	30.3	29.6	29.0	28.4	27.8	27.1	26.5	25.8	25.2	24.5
28	33	32.9	32.3	31.8	31.2	30.6	30.0	29.4	28.8	28.2	27.6	27.0	26.3	25.7	25.0	24.4
29	34	32.6	32.0	31.5	30.9	30.4	29.8	29.2	28.6	28.0	27.4	26.8	26.2	25.5	24.9	24.3
30	35	32.2	31.7	31.2	30.6	30.1	29.5	29.0	28.4	27.8	27.2	26.6	26.0	25.4	24.7	24.1

31	36	31.9	31.4	30.9	30.3	29.8	29.3	28.7	28.1	27.6	27.0	26.4	25.8	25.2	24.6	24.0
32	37	31.5	31.0	30.5	30.0	29.5	29.0	28.4	27.9	27.3	26.8	26.2	25.6	25.0	24.4	23.8
33	38	31.1	30.7	30.2	29.7	29.2	28.7	28.2	27.6	27.1	26.5	26.0	25.4	24.8	24.2	23.6
34	39	30.7	30.3	29.8	29.3	28.9	28.4	27.9	27.3	26.8	26.3	25.7	25.2	24.6	24.0	23.5

TABLE IIA—ANNUITIES FOR JOINT LIFE ONLY—TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
	Ages
		Male 50	51	52	53	54	55	56	57	58	59	60	61	62	63
Male	Female	Female 55	56	57	58	59	60	61	62	63	64	65	66	67	68

6	11	25.2	24.4	23.7	22.9	22.2	21.5	20.8	20.1	19.4	18.7	18.0	17.4	16.7	16.1
7	12	25.1	24.4	23.6	22.9	22.2	21.5	20.8	20.1	19.4	18.7	18.0	17.4	16.7	16.1
8	13	25.1	24.4	23.6	22.9	22.2	21.4	20.7	20.0	19.4	18.7	18.0	17.4	16.7	16.1
9	14	25.1	24.3	23.6	22.9	22.1	21.4	20.7	20.0	19.3	18.7	18.0	17.3	16.7	16.1
10	15	25.0	24.3	23.6	22.8	22.1	21.4	20.7	20.0	19.3	18.6	18.0	17.3	16.7	16.1

11	16	25.0	24.3	23.5	22.8	22.1	21.4	20.7	20.0	19.3	18.6	18.0	17.3	16.7	16.1
12	17	25.0	24.2	23.5	22.8	22.1	21.4	20.7	20.0	19.3	18.6	18.0	17.3	16.7	16.0
13	18	24.9	24.2	23.5	22.7	22.0	21.3	20.6	19.9	19.3	18.6	17.9	17.3	16.7	16.0
14	19	24.9	24.1	23.4	22.7	22.0	21.3	20.6	19.9	19.2	18.6	17.9	17.3	16.6	16.0
15	20	24.8	24.1	23.4	22.7	22.0	21.3	20.6	19.9	19.2	18.5	17.9	17.3	16.6	16.0

16	21	24.8	24.0	23.3	22.6	21.9	21.2	20.5	19.9	19.2	18.5	17.9	17.2	16.6	16.0
17	22	24.7	24.0	23.3	22.6	21.9	21.2	20.5	19.8	19.2	18.5	17.8	17.2	16.6	16.0
18	23	24.7	23.9	23.2	22.5	21.8	21.1	20.5	19.8	19.1	18.5	17.8	17.2	16.6	15.9
19	24	24.6	23.9	23.2	22.5	21.8	21.1	20.4	19.8	19.1	18.4	17.8	17.2	16.5	15.9
20	25	24.5	23.8	23.1	22.4	21.7	21.1	20.4	19.7	19.1	18.4	17.8	17.1	16.5	15.9

21	26	24.4	23.7	23.1	22.4	21.7	21.0	20.3	19.7	19.0	18.4	17.7	17.1	16.5	15.9
22	27	24.4	23.7	23.0	22.3	21.6	21.0	20.3	19.6	19.0	18.3	17.7	17.1	16.5	15.9
23	28	24.3	23.6	22.9	22.2	21.6	20.9	20.2	19.6	18.9	18.3	17.7	17.0	16.4	15.8
24	29	24.2	23.5	22.8	22.2	21.5	20.8	20.2	19.5	18.9	18.3	17.6	17.0	16.4	15.8
25	30	24.1	23.4	22.8	22.1	21.4	20.8	20.1	19.5	18.8	18.2	17.6	17.0	16.4	15.8

26	31	24.0	23.3	22.7	22.0	21.4	20.7	20.1	19.4	18.8	18.2	17.5	16.9	16.3	15.7
27	32	23.9	23.2	22.6	21.9	21.3	20.6	20.0	19.4	18.7	18.1	17.5	16.9	16.3	15.7
28	33	23.8	23.1	22.5	21.8	21.2	20.6	19.9	19.3	18.7	18.1	17.4	16.8	16.2	15.6
29	34	23.6	23.0	22.4	21.7	21.1	20.5	19.8	19.2	18.6	18.0	17.4	16.8	16.2	15.6
30	35	23.5	22.9	22.3	21.6	21.0	20.4	19.8	19.1	18.5	17.9	17.3	16.7	16.1	15.6

31	36	23.4	22.7	22.1	21.5	20.9	20.3	19.7	19.1	18.5	17.9	17.3	16.7	16.1	15.5
32	37	23.2	22.6	22.0	21.4	20.8	20.2	19.6	19.0	18.4	17.8	17.2	16.6	16.0	15.5
33	38	23.1	22.5	21.9	21.3	20.7	20.1	19.5	18.9	18.3	17.7	17.1	16.5	16.0	15.4
34	39	22.9	22.3	21.7	21.1	20.5	20.0	19.4	18.8	18.2	17.6	17.0	16.5	15.9	15.3

	Ages
		Male 64	65	66	67	68	69	70	71	72	73	74	75	76	77	78
Male	Female	Female 69	70	71	72	73	74	75	76	77	78	79	80	81	82	83

6	11	15.5	14.9	14.3	13.7	13.1	12.6	12.0	11.5	11.0	10.5	10.0	9.6	9.1	8.7	8.2
7	12	15.5	14.9	14.3	13.7	13.1	12.6	12.0	11.5	11.0	10.5	10.0	9.6	9.1	8.7	8.2
8	13	15.5	14.9	14.3	13.7	13.1	12.6	12.0	11.5	11.0	10.5	10.0	9.6	9.1	8.7	8.2
9	14	15.5	14.9	14.3	13.7	13.1	12.6	12.0	11.5	11.0	10.5	10.0	9.5	9.1	8.7	8.2
10	15	15.4	14.8	14.3	13.7	13.1	12.6	12.0	11.5	11.0	10.5	10.0	9.5	9.1	8.7	8.2

11	16	15.4	14.8	14.2	13.7	13.1	12.6	12.0	11.5	11.0	10.5	10.0	9.5	9.1	8.7	8.2
12	17	15.4	14.8	14.2	13.7	13.1	12.5	12.0	11.5	11.0	10.5	10.0	9.5	9.1	8.6	8.2
13	18	15.4	14.8	14.2	13.6	13.1	12.5	12.0	11.5	11.0	10.5	10.0	9.5	9.1	8.6	8.2
14	19	15.4	14.8	14.2	13.6	13.1	12.5	12.0	11.5	11.0	10.5	10.0	9.5	9.1	8.6	8.2
15	20	15.4	14.8	14.2	13.6	13.1	12.5	12.0	11.5	11.0	10.5	10.0	9.5	9.1	8.6	8.2

16	21	15.4	14.8	14.2	13.6	13.1	12.5	12.0	11.5	11.0	10.5	10.0	9.5	9.1	8.6	8.2
17	22	15.4	14.8	14.2	13.6	13.0	12.5	12.0	11.5	10.9	10.5	10.0	9.5	9.1	8.6	8.2
18	23	15.3	14.7	14.2	13.6	13.0	12.5	12.0	11.4	10.9	10.4	10.0	9.5	9.1	8.6	8.2
19	24	15.3	14.7	14.1	13.6	13.0	12.5	12.0	11.4	10.9	10.4	10.0	9.5	9.1	8.6	8.2
20	25	15.3	14.7	14.1	13.6	13.0	12.5	11.9	11.4	10.9	10.4	10.0	9.5	9.0	8.6	8.2

21	26	15.3	14.7	14.1	13.5	13.0	12.5	11.9	11.4	10.9	10.4	9.9	9.5	9.0	8.6	8.2
22	27	15.3	14.7	14.1	13.5	13.0	12.4	11.9	11.4	10.9	10.4	9.9	9.5	9.0	8.6	8.2
23	28	15.2	14.6	14.1	13.5	13.0	12.4	11.9	11.4	10.9	10.4	9.9	9.5	9.0	8.6	8.2
24	29	15.2	14.6	14.0	13.5	12.9	12.4	11.9	11.4	10.9	10.4	9.9	9.5	9.0	8.6	8.2
25	30	15.2	14.6	14.0	13.5	12.9	12.4	11.9	11.4	10.9	10.4	9.9	9.5	9.0	8.6	8.2

26	31	15.1	14.6	14.0	13.4	12.9	12.4	11.9	11.3	10.8	10.4	9.9	9.4	9.0	8.6	8.2
27	32	15.1	14.5	14.0	13.4	12.9	12.4	11.8	11.3	10.8	10.4	9.9	9.4	9.0	8.6	8.2
28	33	15.1	14.5	13.9	13.4	12.9	12.3	11.8	11.3	10.8	10.3	9.9	9.4	9.0	8.6	8.1
29	34	15.0	14.5	13.9	13.4	12.8	12.3	11.8	11.3	10.8	10.3	9.9	9.4	9.0	8.5	8.1
30	35	15.0	14.4	13.9	13.3	12.8	12.3	11.8	11.3	10.8	10.3	9.8	9.4	9.0	8.5	8.1

31	36	14.9	14.4	13.8	13.3	12.8	12.2	11.7	11.2	10.8	10.3	9.8	9.4	8.9	8.5	8.1
32	37	14.9	14.3	13.8	13.3	12.7	12.2	11.7	11.2	10.7	10.3	9.8	9.4	8.9	8.5	8.1
33	38	14.8	14.3	13.8	13.2	12.7	12.2	11.7	11.2	10.7	10.2	9.8	9.3	8.9	8.5	8.1
34	39	14.8	14.2	13.7	13.2	12.7	12.2	11.7	11.2	10.7	10.2	9.8	9.3	8.9	8.5	8.1

TABLE IIA—ANNUITIES FOR JOINT LIFE ONLY—TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
	Ages
		Male 79	80	81	82	83	84	85	86	87	88	89	90	91	92	93
Male	Female	Female 84	85	86	87	88	89	90	91	92	93	94	95	96	97	98

6	11	7.8	7.4	7.1	6.7	6.3	6.0	5.7	5.4	5.1	4.8	4.5	4.2	4.0	3.7	3.5
7	12	7.8	7.4	7.1	6.7	6.3	6.0	5.7	5.4	5.1	4.8	4.5	4.2	4.0	3.7	3.5
8	13	7.8	7.4	7.0	6.7	6.3	6.0	5.7	5.4	5.1	4.8	4.5	4.2	4.0	3.7	3.5
9	14	7.8	7.4	7.0	6.7	6.3	6.0	5.7	5.4	5.1	4.8	4.5	4.2	4.0	3.7	3.5
10	15	7.8	7.4	7.0	6.7	6.3	6.0	5.7	5.4	5.1	4.8	4.5	4.2	4.0	3.7	3.5

11	16	7.8	7.4	7.0	6.7	6.3	6.0	5.7	5.4	5.1	4.8	4.5	4.2	4.0	3.7	3.5
12	17	7.8	7.4	7.0	6.7	6.3	6.0	5.7	5.4	5.1	4.8	4.5	4.2	4.0	3.7	3.5
13	18	7.8	7.4	7.0	6.7	6.3	6.0	5.7	5.3	5.1	4.8	4.5	4.2	4.0	3.7	3.5
14	19	7.8	7.4	7.0	6.7	6.3	6.0	5.7	5.3	5.0	4.8	4.5	4.2	4.0	3.7	3.5
15	20	7.8	7.4	7.0	6.7	6.3	6.0	5.7	5.3	5.0	4.8	4.5	4.2	4.0	3.7	3.5

16	21	7.8	7.4	7.0	6.7	6.3	6.0	5.7	5.3	5.0	4.8	4.5	4.2	4.0	3.7	3.5
17	22	7.8	7.4	7.0	6.7	6.3	6.0	5.7	5.3	5.0	4.8	4.5	4.2	4.0	3.7	3.5
18	23	7.8	7.4	7.0	6.7	6.3	6.0	5.7	5.3	5.0	4.8	4.5	4.2	4.0	3.7	3.5
19	24	7.8	7.4	7.0	6.7	6.3	6.0	5.7	5.3	5.0	4.8	4.5	4.2	4.0	3.7	3.5
20	25	7.8	7.4	7.0	6.7	6.3	6.0	5.6	5.3	5.0	4.8	4.5	4.2	4.0	3.7	3.5

21	26	7.8	7.4	7.0	6.7	6.3	6.0	5.6	5.3	5.0	4.8	4.5	4.2	4.0	3.7	3.5
22	27	7.8	7.4	7.0	6.7	6.3	6.0	5.6	5.3	5.0	4.8	4.5	4.2	4.0	3.7	3.5
23	28	7.8	7.4	7.0	6.6	6.3	6.0	5.6	5.3	5.0	4.8	4.5	4.2	4.0	3.7	3.5
24	29	7.8	7.4	7.0	6.6	6.3	6.0	5.6	5.3	5.0	4.7	4.5	4.2	4.0	3.7	3.5
25	30	7.8	7.4	7.0	6.6	6.3	6.0	5.6	5.3	5.0	4.7	4.5	4.2	4.0	3.7	3.5

26	31	7.8	7.4	7.0	6.6	6.3	6.0	5.6	5.3	5.0	4.7	4.5	4.2	4.0	3.7	3.5
27	32	7.7	7.4	7.0	6.6	6.3	5.9	5.6	5.3	5.0	4.7	4.5	4.2	4.0	3.7	3.5
28	33	7.7	7.4	7.0	6.6	6.3	5.9	5.6	5.3	5.0	4.7	4.5	4.2	4.0	3.7	3.5
29	34	7.7	7.3	7.0	6.6	6.3	5.9	5.6	5.3	5.0	4.7	4.5	4.2	4.0	3.7	3.5
30	35	7.7	7.3	7.0	6.6	6.3	5.9	5.6	5.3	5.0	4.7	4.5	4.2	4.0	3.7	3.5

31	36	7.7	7.3	7.0	6.6	6.3	5.9	5.6	5.3	5.0	4.7	4.5	4.2	4.0	3.7	3.5
32	37	7.7	7.3	7.0	6.6	6.3	5.9	5.6	5.3	5.0	4.7	4.5	4.2	4.0	3.7	3.5
33	38	7.7	7.3	6.9	6.6	6.2	5.9	5.6	5.3	5.0	4.7	4.5	4.2	3.9	3.7	3.5
34	39	7.7	7.3	6.9	6.6	6.2	5.9	5.6	5.3	5.0	4.7	4.4	4.2	3.9	3.7	3.5

	Ages
		Male 94	95	96	97	98	99	100	101	102	103	104	105	106	107	108
Male	Female	Female 99	100	101	102	103	104	105	106	107	108	109	110	111	112	113

6	11	3.3	3.1	2.9	2.7	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.2	1.0	0.8	0.7
7	12	3.3	3.1	2.9	2.7	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.2	1.0	0.8	0.7
8	13	3.3	3.1	2.9	2.7	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.2	1.0	0.8	0.7
9	14	3.3	3.1	2.9	2.7	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.2	1.0	0.8	0.7
10	15	3.3	3.1	2.9	2.7	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.2	1.0	0.8	0.7

11	16	3.3	3.1	2.9	2.7	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.2	1.0	0.8	0.7
12	17	3.3	3.1	2.9	2.7	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.2	1.0	0.8	0.7
13	18	3.3	3.1	2.9	2.7	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.2	1.0	0.8	0.7
14	19	3.3	3.1	2.9	2.7	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.2	1.0	0.8	0.7
15	20	3.3	3.1	2.9	2.7	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.2	1.0	0.8	0.7

16	21	3.3	3.1	2.9	2.7	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.2	1.0	0.8	0.7
17	22	3.3	3.1	2.9	2.7	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.2	1.0	0.8	0.7
18	23	3.3	3.1	2.9	2.7	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.2	1.0	0.8	0.7
19	24	3.3	3.1	2.9	2.7	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.2	1.0	0.8	0.7
20	25	3.3	3.1	2.9	2.7	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.2	1.0	0.8	0.7

21	26	3.3	3.1	2.9	2.7	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.2	1.0	0.8	0.7
22	27	3.3	3.1	2.9	2.7	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.2	1.0	0.8	0.7
23	28	3.3	3.1	2.9	2.7	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.2	1.0	0.8	0.7
24	29	3.3	3.1	2.9	2.7	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.2	1.0	0.8	0.7
25	30	3.3	3.1	2.9	2.7	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.2	1.0	0.8	0.7

26	31	3.3	3.1	2.9	2.7	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.2	1.0	0.8	0.7
27	32	3.3	3.1	2.9	2.7	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.2	1.0	0.8	0.7
28	33	3.3	3.1	2.9	2.7	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.2	1.0	0.8	0.7
29	34	3.3	3.1	2.9	2.7	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.2	1.0	0.8	0.7
30	35	3.3	3.1	2.9	2.7	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.2	1.0	0.8	0.7

31	36	3.3	3.1	2.9	2.7	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.2	1.0	0.8	0.7
32	37	3.3	3.1	2.9	2.7	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.2	1.0	0.8	0.7
33	38	3.3	3.1	2.9	2.7	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.2	1.0	0.8	0.7
34	39	3.3	3.1	2.9	2.7	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.2	1.0	0.8	0.7

TABLE IIA—ANNUITIES FOR JOINT LIFE ONLY—TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
	Ages
		Male 35	36	37	38	39	40	41	42	43	44	45	46	47
Male	Female	Female 40	41	42	43	44	45	46	47	48	49	50	51	52

35	40	30.3	29.9	29.4	29.0	28.5	28.0	27.5	27.0	26.5	26.0	25.5	24.9	24.4
36	41	29.9	29.5	29.0	28.6	28.2	27.7	27.2	26.7	26.2	25.7	25.2	24.7	24.2
37	42	29.4	29.0	28.6	28.2	27.8	27.3	26.9	26.4	25.9	25.5	25.0	24.4	23.9
38	43	29.0	28.6	28.2	27.8	27.4	27.0	26.5	26.1	25.6	25.2	24.7	24.2	23.7
39	44	28.5	28.2	27.8	27.4	27.0	26.6	26.2	25.8	25.3	24.8	24.4	23.9	23.4
40	45	28.0	27.7	27.3	27.0	26.6	26.2	25.8	25.4	25.0	24.5	24.1	23.6	23.1

41	46	27.5	27.2	26.9	26.5	26.2	25.8	25.4	25.0	24.6	24.2	23.8	23.3	22.9
42	47	27.0	26.7	26.4	26.1	25.8	25.4	25.0	24.6	24.2	23.8	23.4	23.0	22.6
43	48	26.5	26.2	25.9	25.6	25.3	25.0	24.6	24.2	23.9	23.5	23.1	22.7	22.2
44	49	26.0	25.7	25.5	25.2	24.8	24.5	24.2	23.8	23.5	23.1	22.7	22.3	21.9
45	50	25.5	25.2	25.0	24.7	24.4	24.1	23.8	23.4	23.1	22.7	22.4	22.0	21.6

46	51	24.9	24.7	24.4	24.2	23.9	23.6	23.3	23.0	22.7	22.3	22.0	21.6	21.2
47	52	24.4	24.2	23.9	23.7	23.4	23.1	22.9	22.6	22.2	21.9	21.6	21.2	20.9

	Ages
		Male 48	49	50	51	52	53	54	55	56	57	58	59	60
Male	Female	Female 53	54	55	56	57	58	59	60	61	62	63	64	65

35	40	23.8	23.3	22.7	22.1	21.6	21.0	20.4	19.8	19.3	18.7	18.1	17.5	17.0
36	41	23.6	23.1	22.5	22.0	21.4	20.8	20.3	19.7	19.1	18.6	18.0	17.4	16.9
37	42	23.4	22.9	22.3	21.8	21.2	20.7	20.1	19.6	19.0	18.4	17.9	17.3	16.8
38	43	23.2	22.6	22.1	21.6	21.1	20.5	20.0	19.4	18.9	18.3	17.8	17.2	16.7
39	44	22.9	22.4	21.9	21.4	20.9	20.3	19.8	19.3	18.7	18.2	17.7	17.1	16.6
40	45	22.7	22.2	21.7	21.2	20.7	20.1	19.6	19.1	18.6	18.0	17.5	17.0	16.5

41	46	22.4	21.9	21.4	20.9	20.4	19.9	19.4	18.9	18.4	17.9	17.4	16.9	16.3
42	47	22.1	21.6	21.2	20.7	20.2	19.7	19.2	18.7	18.2	17.7	17.2	16.7	16.2
43	48	21.8	21.4	20.9	20.5	20.0	19.5	19.0	18.6	18.1	17.6	17.1	16.6	16.1
44	49	21.5	21.1	20.6	20.2	19.8	19.3	18.8	18.4	17.9	17.4	16.9	16.4	15.9
45	50	21.2	20.8	20.4	19.9	19.5	19.1	18.6	18.1	17.7	17.2	16.7	16.3	15.8

46	51	20.9	20.5	20.1	19.7	19.2	18.8	18.4	17.9	17.5	17.0	16.6	16.1	15.6
47	52	20.5	20.1	19.8	19.4	19.0	18.5	18.1	17.7	17.3	16.8	16.4	15.9	15.5
48	53	20.2	19.8	19.4	19.1	18.7	18.3	17.9	17.5	17.0	16.6	16.2	15.7	15.3
49	54	19.8	19.5	19.1	18.8	18.4	18.0	17.6	17.2	16.8	16.4	16.0	15.5	15.1
50	55	19.4	19.1	18.8	18.4	18.1	17.7	17.3	16.9	16.6	16.2	15.8	15.3	14.9

51	56	19.1	18.8	18.4	18.1	17.8	17.4	17.0	16.7	16.3	15.9	15.5	15.1	14.7
52	57	18.7	18.4	18.1	17.8	17.4	17.1	16.8	16.4	16.0	15.7	15.3	14.9	14.5
53	58	18.3	18.0	17.7	17.4	17.1	16.8	16.4	16.1	15.8	15.4	15.1	14.7	14.3
54	59	17.9	17.6	17.3	17.0	16.8	16.4	16.1	15.8	15.5	15.1	14.8	14.4	14.1
55	60	17.5	17.2	16.9	16.7	16.4	16.1	15.8	15.5	15.2	14.9	14.5	14.2	13.9

56	61	17.0	16.8	16.6	16.3	16.0	15.8	15.5	15.2	14.9	14.6	14.3	13.9	13.6
57	62	16.6	16.4	16.2	15.9	15.7	15.4	15.1	14.9	14.6	14.3	14.0	13.7	13.4
58	63	16.2	16.0	15.8	15.5	15.3	15.1	14.8	14.5	14.3	14.0	13.7	13.4	13.1
59	64	15.7	15.5	15.3	15.1	14.9	14.7	14.4	14.2	13.9	13.7	13.4	13.1	12.8
60	65	15.3	15.1	14.9	14.7	14.5	14.3	14.1	13.9	13.6	13.4	13.1	12.8	12.6

TABLE IIA—ANNUITIES FOR JOINT LIFE ONLY—TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
	Ages
		Male 61	62	63	64	65	66	67	68	69	70	71	72	73
Male	Female	Female 66	67	68	69	70	71	72	73	74	75	76	77	78

35	40	16.4	15.8	15.3	14.7	14.2	13.7	13.1	12.6	12.1	11.6	11.1	10.7	10.2
36	41	16.3	15.8	15.2	14.7	14.1	13.6	13.1	12.6	12.1	11.6	11.1	10.6	10.2
37	42	16.2	15.7	15.1	14.6	14.1	13.6	13.0	12.5	12.0	11.5	11.1	10.6	10.1
38	43	16.1	15.6	15.1	14.5	14.0	13.5	13.0	12.5	12.0	11.5	11.0	10.6	10.1
39	44	16.0	15.5	15.0	14.5	13.9	13.4	12.9	12.4	11.9	11.5	11.0	10.5	10.1
40	45	15.9	15.4	14.9	14.4	13.9	13.4	12.9	12.4	11.9	11.4	11.0	10.5	10.0

41	46	15.8	15.3	14.8	14.3	13.8	13.3	12.8	12.3	11.8	11.4	10.9	10.5	10.0
42	47	15.7	15.2	14.7	14.2	13.7	13.2	12.7	12.3	11.8	11.3	10.9	10.4	10.0
43	48	15.6	15.1	14.6	14.1	13.6	13.1	12.7	12.2	11.7	11.3	10.8	10.4	9.9
44	49	15.5	15.0	14.5	14.0	13.5	13.1	12.6	12.1	11.7	11.2	10.8	10.3	9.9
45	50	15.3	14.8	14.4	13.9	13.4	13.0	12.5	12.0	11.6	11.1	10.7	10.3	9.8

46	51	15.2	14.7	14.2	13.8	13.3	12.9	12.4	12.0	11.5	11.1	10.6	10.2	9.8
47	52	15.0	14.6	14.1	13.7	13.2	12.8	12.3	11.9	11.4	11.0	10.6	10.1	9.7
48	53	14.9	14.4	14.0	13.5	13.1	12.6	12.2	11.8	11.3	10.9	10.5	10.1	9.7
49	54	14.7	14.3	13.8	13.4	13.0	12.5	12.1	11.7	11.3	10.8	10.4	10.0	9.6
50	55	14.5	14.1	13.7	13.3	12.8	12.4	12.0	11.6	11.2	10.7	10.3	9.9	9.5

51	56	14.3	13.9	13.5	13.1	12.7	12.3	11.9	11.5	11.1	10.7	10.3	9.9	9.5
52	57	14.1	13.7	13.3	12.9	12.5	12.1	11.7	11.3	10.9	10.6	10.2	9.8	9.4
53	58	13.9	13.6	13.2	12.8	12.4	12.0	11.6	11.2	10.8	10.5	10.1	9.7	9.3
54	59	13.7	13.4	13.0	12.6	12.2	11.9	11.5	11.1	10.7	10.3	10.0	9.6	9.2
55	60	13.5	13.2	12.8	12.4	12.1	11.7	11.3	11.0	10.6	10.2	9.9	9.5	9.1

56	61	13.3	12.9	12.6	12.2	11.9	11.5	11.2	10.8	10.5	10.1	9.8	9.4	9.0
57	62	13.0	12.7	12.4	12.1	11.7	11.4	11.0	10.7	10.3	10.0	9.6	9.3	8.9
58	63	12.8	12.5	12.2	11.8	11.5	11.2	10.9	10.5	10.2	9.8	9.5	9.2	8.8
59	64	12.6	12.3	11.9	11.6	11.3	11.0	10.7	10.4	10.0	9.7	9.4	9.1	8.7
60	65	12.3	12.0	11.7	11.4	11.1	10.8	10.5	10.2	9.9	9.6	9.3	8.9	8.6

61	66	12.0	11.8	11.5	11.2	10.9	10.6	10.3	10.0	9.7	9.4	9.1	8.8	8.5
62	67	11.8	11.5	11.2	11.0	10.7	10.4	10.1	9.8	9.6	9.3	9.0	8.7	8.4
63	68	11.5	11.2	11.0	10.7	10.5	10.2	9.9	9.7	9.4	9.1	8.8	8.5	8.2
64	69	11.2	11.0	10.7	10.5	10.2	10.0	9.7	9.5	9.2	8.9	8.7	8.4	8.1
65	70	10.9	10.7	10.5	10.2	10.0	9.8	9.5	9.3	9.0	8.8	8.5	8.2	8.0

66	71	10.6	10.4	10.2	10.0	9.8	9.5	9.3	9.1	8.8	8.6	8.3	8.1	7.8
67	72	10.3	10.1	9.9	9.7	9.5	9.3	9.1	8.9	8.6	8.4	8.1	7.9	7.7
68	73	10.0	9.8	9.7	9.5	9.3	9.1	8.9	8.6	8.4	8.2	8.0	7.7	7.5
69	74	9.7	9.6	9.4	9.2	9.0	8.8	8.6	8.4	8.2	8.0	7.8	7.6	7.3
70	75	9.4	9.3	9.1	8.9	8.8	8.6	8.4	8.2	8.0	7.8	7.6	7.4	7.2

71	76	9.1	9.0	8.8	8.7	8.5	8.3	8.1	8.0	7.8	7.6	7.4	7.2	7.0
72	77	8.8	8.7	8.5	8.4	8.2	8.1	7.9	7.7	7.6	7.4	7.2	7.0	6.8
73	78	8.5	8.4	8.2	8.1	8.0	7.8	7.7	7.5	7.3	7.2	7.0	6.8	6.7

TABLE IIA—ANNUITIES FOR JOINT LIFE ONLY—TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
	Ages
		Male 74	75	76	77	78	79	80	81	82	83	84	85	86
Male	Female	Female 79	80	81	82	83	84	85	86	87	88	89	90	91

35	40	9.7	9.3	8.9	8.5	8.1	7.7	7.3	6.9	6.6	6.2	5.9	5.6	5.3
36	41	9.7	9.3	8.9	8.4	8.0	7.7	7.3	6.9	6.6	6.2	5.9	5.6	5.3
37	42	9.7	9.3	8.8	8.4	8.0	7.6	7.3	6.9	6.5	6.2	5.9	5.6	5.3
38	43	9.7	9.2	8.8	8.4	8.0	7.6	7.2	6.9	6.5	6.2	5.9	5.6	5.3
39	44	9.6	9.2	8.8	8.4	8.0	7.6	7.2	6.9	6.5	6.2	5.9	5.6	5.3
40	45	9.6	9.2	8.8	8.4	8.0	7.6	7.2	6.9	6.5	6.2	5.9	5.5	5.2

41	46	9.6	9.2	8.7	8.3	7.9	7.6	7.2	6.8	6.5	6.2	5.8	5.5	5.2
42	47	9.5	9.1	8.7	8.3	7.9	7.5	7.2	6.8	6.5	6.2	5.8	5.5	5.2
43	48	9.5	9.1	8.7	8.3	7.9	7.5	7.2	6.8	6.5	6.1	5.8	5.5	5.2
44	49	9.5	9.0	8.6	8.2	7.9	7.5	7.1	6.8	6.4	6.1	5.8	5.5	5.2
45	50	9.4	9.0	8.6	8.2	7.8	7.5	7.1	6.8	6.4	6.1	5.8	5.5	5.2

46	51	9.4	9.0	8.6	8.2	7.8	7.4	7.1	6.7	6.4	6.1	5.8	5.5	5.2
47	52	9.3	8.9	8.5	8.1	7.8	7.4	7.1	6.7	6.4	6.1	5.8	5.5	5.2
48	53	9.3	8.9	8.5	8.1	7.7	7.4	7.0	6.7	6.4	6.0	5.7	5.4	5.1
49	54	9.2	8.8	8.4	8.1	7.7	7.3	7.0	6.7	6.3	6.0	5.7	5.4	5.1
50	55	9.1	8.8	8.4	8.0	7.7	7.3	7.0	6.6	6.3	6.0	5.7	5.4	5.1

51	56	9.1	8.7	8.3	8.0	7.6	7.3	6.9	6.6	6.3	6.0	5.7	5.4	5.1
52	57	9.0	8.6	8.3	7.9	7.6	7.2	6.9	6.6	6.2	5.9	5.6	5.4	5.1
53	58	8.9	8.6	8.2	7.9	7.5	7.2	6.9	6.5	6.2	5.9	5.6	5.3	5.1
54	59	8.9	8.5	8.2	7.8	7.5	7.1	6.8	6.5	6.2	5.9	5.6	5.3	5.0
55	60	8.8	8.4	8.1	7.7	7.4	7.1	6.8	6.4	6.1	5.8	5.6	5.3	5.0

56	61	8.7	8.4	8.0	7.7	7.3	7.0	6.7	6.4	6.1	5.8	5.5	5.3	5.0
57	62	8.6	8.3	7.9	7.6	7.3	7.0	6.7	6.4	6.1	5.8	5.5	5.2	5.0
58	63	8.5	8.2	7.9	7.5	7.2	6.9	6.6	6.3	6.0	5.7	5.5	5.2	4.9
59	64	8.4	8.1	7.8	7.5	7.1	6.8	6.5	6.3	6.0	5.7	5.4	5.2	4.9
60	65	8.3	8.0	7.7	7.4	7.1	6.8	6.5	6.2	5.9	5.6	5.4	5.1	4.9

61	66	8.2	7.9	7.6	7.3	7.0	6.7	6.4	6.1	5.9	5.6	5.3	5.1	4.8
62	67	8.1	7.8	7.5	7.2	6.9	6.6	6.4	6.1	5.8	5.5	5.3	5.0	4.8
63	68	8.0	7.7	7.4	7.1	6.8	6.6	6.3	6.0	5.7	5.5	5.2	5.0	4.7
64	69	7.8	7.6	7.3	7.0	6.7	6.5	6.2	5.9	5.7	5.4	5.2	4.9	4.7
65	70	7.7	7.4	7.2	6.9	6.6	6.4	6.1	5.9	5.6	5.4	5.1	4.9	4.7

66	71	7.6	7.3	7.1	6.8	6.5	6.3	6.0	5.8	5.5	5.3	5.1	4.8	4.6
67	72	7.4	7.2	6.9	6.7	6.4	6.2	6.0	5.7	5.5	5.2	5.0	4.8	4.6
68	73	7.3	7.0	6.8	6.6	6.3	6.1	5.9	5.6	5.4	5.2	4.9	4.7	4.5
69	74	7.1	6.9	6.7	6.4	6.2	6.0	5.8	5.5	5.3	5.1	4.9	4.7	4.5
70	75	7.0	6.8	6.5	6.3	6.1	5.9	5.7	5.4	5.2	5.0	4.8	4.6	4.4

71	76	6.8	6.6	6.4	6.2	6.0	5.8	5.6	5.3	5.1	4.9	4.7	4.5	4.3
72	77	6.6	6.4	6.3	6.1	5.9	5.7	5.5	5.3	5.0	4.9	4.7	4.5	4.3
73	78	6.5	6.3	6.1	5.9	5.7	5.5	5.3	5.1	5.0	4.8	4.6	4.4	4.2
74	79	6.3	6.1	6.0	5.8	5.6	5.4	5.2	5.0	4.9	4.7	4.5	4.3	4.1
75	80	6.1	6.0	5.8	5.6	5.5	5.3	5.1	4.9	4.8	4.6	4.4	4.2	4.1

76	81	6.0	5.8	5.6	5.5	5.3	5.2	5.0	4.8	4.7	4.5	4.3	4.1	4.0
77	82	5.8	5.6	5.5	5.3	5.2	5.0	4.9	4.7	4.5	4.4	4.2	4.1	3.9
78	83	5.6	5.5	5.3	5.2	5.0	4.9	4.7	4.6	4.4	4.3	4.1	4.0	3.8
79	84	5.4	5.3	5.2	5.0	4.9	4.7	4.6	4.5	4.3	4.2	4.0	3.9	3.7
80	85	5.2	5.1	5.0	4.9	4.7	4.6	4.5	4.3	4.2	4.1	3.9	3.8	3.6

81	86	5.0	4.9	4.8	4.7	4.6	4.5	4.3	4.2	4.1	3.9	3.8	3.7	3.6
82	87	4.9	4.8	4.7	4.5	4.4	4.3	4.2	4.1	4.0	3.8	3.7	3.6	3.5
83	88	4.7	4.6	4.5	4.4	4.3	4.2	4.1	3.9	3.8	3.7	3.6	3.5	3.4
84	89	4.5	4.4	4.3	4.2	4.1	4.0	3.9	3.8	3.7	3.6	3.5	3.4	3.3
85	90	4.3	4.2	4.1	4.1	4.0	3.9	3.8	3.7	3.6	3.5	3.4	3.3	3.2
86	91	4.1	4.1	4.0	3.9	3.8	3.7	3.6	3.6	3.5	3.4	3.3	3.2	3.1

TABLE IIA—ANNUITIES FOR JOINT LIFE ONLY—TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
	Ages
		Male 87	88	89	90	91	92	93	94	95	96	97
Male	Female	Female 92	93	94	95	96	97	98	99	100	101	102

35	40	5.0	4.7	4.4	4.2	3.9	3.7	3.5	3.3	3.1	2.9	2.7
36	41	5.0	4.7	4.4	4.2	3.9	3.7	3.5	3.3	3.1	2.9	2.7
37	42	5.0	4.7	4.4	4.2	3.9	3.7	3.5	3.3	3.1	2.9	2.7
38	43	5.0	4.7	4.4	4.2	3.9	3.7	3.5	3.3	3.1	2.8	2.6
39	44	5.0	4.7	4.4	4.2	3.9	3.7	3.5	3.3	3.0	2.8	2.6
40	45	5.0	4.7	4.4	4.2	3.9	3.7	3.5	3.3	3.0	2.8	2.6

41	46	5.0	4.7	4.4	4.2	3.9	3.7	3.5	3.2	3.0	2.8	2.6
42	47	4.9	4.7	4.4	4.2	3.9	3.7	3.5	3.2	3.0	2.8	2.6
43	48	4.9	4.7	4.4	4.1	3.9	3.7	3.5	3.2	3.0	2.8	2.6
44	49	4.9	4.7	4.4	4.1	3.9	3.7	3.4	3.2	3.0	2.8	2.6
45	50	4.9	4.6	4.4	4.1	3.9	3.7	3.4	3.2	3.0	2.8	2.6

46	51	4.9	4.6	4.4	4.1	3.9	3.7	3.4	3.2	3.0	2.8	2.6
47	52	4.9	4.6	4.4	4.1	3.9	3.7	3.4	3.2	3.0	2.8	2.6
48	53	4.9	4.6	4.4	4.1	3.9	3.6	3.4	3.2	3.0	2.8	2.6
49	54	4.9	4.6	4.3	4.1	3.9	3.6	3.4	3.2	3.0	2.8	2.6
50	55	4.8	4.6	4.3	4.1	3.9	3.6	3.4	3.2	3.0	2.8	2.6

51	56	4.8	4.6	4.3	4.1	3.8	3.6	3.4	3.2	3.0	2.8	2.6
52	57	4.8	4.5	4.3	4.1	3.8	3.6	3.4	3.2	3.0	2.8	2.6
53	58	4.8	4.5	4.3	4.0	3.8	3.6	3.4	3.2	3.0	2.8	2.6
54	59	4.8	4.5	4.3	4.0	3.8	3.6	3.4	3.2	3.0	2.8	2.6
55	60	4.7	4.5	4.3	4.0	3.8	3.6	3.4	3.2	3.0	2.8	2.6

56	61	4.7	4.5	4.2	4.0	3.8	3.6	3.3	3.1	2.9	2.8	2.6
57	62	4.7	4.5	4.2	4.0	3.8	3.5	3.3	3.1	2.9	2.7	2.6
58	63	4.7	4.4	4.2	4.0	3.7	3.5	3.3	3.1	2.9	2.7	2.5
59	64	4.6	4.4	4.2	3.9	3.7	3.5	3.3	3.1	2.9	2.7	2.5
60	65	4.6	4.4	4.1	3.9	3.7	3.5	3.3	3.1	2.9	2.7	2.5

61	66	4.6	4.3	4.1	3.9	3.7	3.5	3.3	3.1	2.9	2.7	2.5
62	67	4.5	4.3	4.1	3.9	3.7	3.5	3.3	3.1	2.9	2.7	2.5
63	68	4.5	4.3	4.1	3.8	3.6	3.4	3.2	3.0	2.9	2.7	2.5
64	69	4.5	4.2	4.0	3.8	3.6	3.4	3.2	3.0	2.8	2.7	2.5
65	70	4.4	4.2	4.0	3.8	3.6	3.4	3.2	3.0	2.8	2.6	2.5

66	71	4.4	4.2	4.0	3.8	3.6	3.4	3.2	3.0	2.8	2.6	2.4
67	72	4.3	4.1	3.9	3.7	3.5	3.3	3.1	3.0	2.8	2.6	2.4
68	73	4.3	4.1	3.9	3.7	3.5	3.3	3.1	2.9	2.8	2.6	2.4
69	74	4.2	4.0	3.8	3.6	3.5	3.3	3.1	2.9	2.7	2.6	2.4
70	75	4.2	4.0	3.8	3.6	3.4	3.2	3.1	2.9	2.7	2.5	2.4

71	76	4.1	3.9	3.8	3.6	3.4	3.2	3.0	2.9	2.7	2.5	2.3
72	77	4.1	3.9	3.7	3.5	3.3	3.2	3.0	2.8	2.7	2.5	2.3
73	78	4.0	3.8	3.7	3.5	3.3	3.1	3.0	2.8	2.6	2.5	2.3
74	79	3.9	3.8	3.6	3.4	3.3	3.1	2.9	2.8	2.6	2.4	2.3
75	80	3.9	3.7	3.5	3.4	3.2	3.0	2.9	2.7	2.6	2.4	2.2

76	81	3.8	3.6	3.5	3.3	3.2	3.0	2.8	2.7	2.5	2.4	2.2
77	82	3.7	3.6	3.4	3.3	3.1	3.0	2.8	2.6	2.5	2.3	2.2
78	83	3.7	3.5	3.4	3.2	3.1	2.9	2.7	2.6	2.4	2.3	2.1
79	84	3.6	3.4	3.3	3.1	3.0	2.8	2.7	2.5	2.4	2.2	2.1
80	85	3.5	3.4	3.2	3.1	2.9	2.8	2.6	2.5	2.3	2.2	2.0

81	86	3.4	3.3	3.1	3.0	2.9	2.7	2.6	2.4	2.3	2.1	2.0
82	87	3.3	3.2	3.1	2.9	2.8	2.7	2.5	2.4	2.2	2.1	2.0
83	88	3.2	3.1	3.0	2.9	2.7	2.6	2.5	2.3	2.2	2.0	1.9
84	89	3.1	3.0	2.9	2.8	2.7	2.5	2.4	2.3	2.1	2.0	1.9

TABLE IIA—ANNUITIES FOR JOINT LIFE ONLY—TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
	Ages
		Male 98	99	100	101	102	103	104	105	106	107	108
Male	Female	Female 103	104	105	106	107	108	109	110	111	112	113

35	40	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.2	1.0	0.8	0.7
36	41	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.2	1.0	0.8	0.7
37	42	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.1	1.0	0.8	0.7
38	43	2.5	2.3	2.1	1.9	1.7	1.5	1.3	1.1	1.0	0.8	0.7
39	44	2.4	2.3	2.1	1.9	1.7	1.5	1.3	1.1	1.0	0.8	0.7

40	45	2.4	2.2	2.1	1.9	1.7	1.5	1.3	1.1	1.0	0.8	0.7
41	46	2.4	2.2	2.1	1.9	1.7	1.5	1.3	1.1	1.0	0.8	0.7
42	47	2.4	2.2	2.0	1.9	1.7	1.5	1.3	1.1	1.0	0.8	0.7
43	48	2.4	2.2	2.0	1.9	1.7	1.5	1.3	1.1	1.0	0.8	0.7
44	49	2.4	2.2	2.0	1.9	1.7	1.5	1.3	1.1	1.0	0.8	0.7

45	50	2.4	2.2	2.0	1.8	1.7	1.5	1.3	1.1	1.0	0.8	0.7
46	51	2.4	2.2	2.0	1.8	1.7	1.5	1.3	1.1	1.0	0.8	0.7
47	52	2.4	2.2	2.0	1.8	1.7	1.5	1.3	1.1	1.0	0.8	0.7
48	53	2.4	2.2	2.0	1.8	1.7	1.5	1.3	1.1	1.0	0.8	0.7
49	54	2.4	2.2	2.0	1.8	1.7	1.5	1.3	1.1	1.0	0.8	0.7

50	55	2.4	2.2	2.0	1.8	1.6	1.5	1.3	1.1	1.0	0.8	0.7
51	56	2.4	2.2	2.0	1.8	1.6	1.5	1.3	1.1	1.0	0.8	0.7
52	57	2.4	2.2	2.0	1.8	1.6	1.5	1.3	1.1	1.0	0.8	0.7
53	58	2.4	2.2	2.0	1.8	1.6	1.5	1.3	1.1	1.0	0.8	0.7
54	59	2.4	2.2	2.0	1.8	1.6	1.5	1.3	1.1	1.0	0.8	0.7

55	60	2.4	2.2	2.0	1.8	1.6	1.4	1.3	1.1	1.0	0.8	0.7
56	61	2.4	2.2	2.0	1.8	1.6	1.4	1.3	1.1	1.0	0.8	0.7
57	62	2.4	2.2	2.0	1.8	1.6	1.4	1.3	1.1	0.9	0.8	0.7
58	63	2.4	2.2	2.0	1.8	1.6	1.4	1.3	1.1	0.9	0.8	0.7
59	64	2.3	2.2	2.0	1.8	1.6	1.4	1.3	1.1	0.9	0.8	0.7

60	65	2.3	2.1	2.0	1.8	1.6	1.4	1.3	1.1	0.9	0.8	0.7
61	66	2.3	2.1	2.0	1.8	1.6	1.4	1.2	1.1	0.9	0.8	0.7
62	67	2.3	2.1	1.9	1.8	1.6	1.4	1.2	1.1	0.9	0.8	0.7
63	68	2.3	2.1	1.9	1.7	1.6	1.4	1.2	1.1	0.9	0.8	0.7
64	69	2.3	2.1	1.9	1.7	1.6	1.4	1.2	1.1	0.9	0.8	0.7

65	70	2.3	2.1	1.9	1.7	1.6	1.4	1.2	1.1	0.9	0.8	0.7
66	71	2.3	2.1	1.9	1.7	1.5	1.4	1.2	1.1	0.9	0.8	0.7
67	72	2.2	2.1	1.9	1.7	1.5	1.4	1.2	1.0	0.9	0.7	0.7
68	73	2.2	2.0	1.9	1.7	1.5	1.4	1.2	1.0	0.9	0.7	0.7
69	74	2.2	2.0	1.8	1.7	1.5	1.3	1.2	1.0	0.9	0.7	0.6

70	75	2.2	2.0	1.8	1.7	1.5	1.3	1.2	1.0	0.9	0.7	0.6
71	76	2.2	2.0	1.8	1.6	1.5	1.3	1.2	1.0	0.9	0.7	0.6
72	77	2.1	2.0	1.8	1.6	1.5	1.3	1.1	1.0	0.8	0.7	0.6
73	78	2.1	1.9	1.8	1.6	1.4	1.3	1.1	1.0	0.8	0.7	0.6
74	79	2.1	1.9	1.7	1.6	1.4	1.3	1.1	1.0	0.8	0.7	0.6

75	80	2.1	1.9	1.7	1.6	1.4	1.3	1.1	1.0	0.8	0.7	․․․․
76	81	2.0	1.9	1.7	1.5	1.4	1.2	1.1	0.9	0.8	0.7	․․․․
77	82	2.0	1.8	1.7	1.5	1.4	1.2	1.1	0.9	0.8	0.7	․․․․
78	83	2.0	1.8	1.6	1.5	1.3	1.2	1.0	0.9	0.8	0.7	․․․․
79	84	1.9	1.8	1.6	1.5	1.3	1.2	1.0	0.9	0.8	0.7	․․․․

80	85	1.9	1.7	1.6	1.4	1.3	1.1	1.0	0.9	0.7	0.7	․․․․
81	86	1.8	1.7	1.5	1.4	1.3	1.1	1.0	0.8	0.7	0.6	․․․․
82	87	1.8	1.7	1.5	1.4	1.2	1.1	1.0	0.8	0.7	0.6	․․․․
83	88	1.8	1.6	1.5	1.3	1.2	1.1	0.9	0.8	0.7	0.6	․․․․
84	89	1.7	1.6	1.4	1.3	1.2	1.0	0.9	0.8	0.7	․․․․	․․․․

TABLE IIA—ANNUITIES FOR JOINT LIFE ONLY—TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
	Ages
		Male 87	88	89	90	91	92	93	94	95	96
Male	Female	Female 92	93	94	95	96	97	98	99	100	101

85	90	3.1	2.9	2.8	2.7	2.6	2.5	2.3	2.2	2.1	1.9
86	91	3.0	2.8	2.7	2.6	2.5	2.4	2.3	2.1	2.0	1.9
87	92	2.9	2.8	2.6	2.5	2.4	2.3	2.2	2.1	1.9	1.8
88	93	2.8	2.7	2.6	2.4	2.3	2.2	2.1	2.0	1.9	1.7
89	94	2.6	2.6	2.5	2.4	2.2	2.1	2.0	1.9	1.8	1.7
90	95	2.5	2.4	2.4	2.3	2.2	2.0	1.9	1.8	1.7	1.6

91	96	2.4	2.3	2.2	2.2	2.1	2.0	1.9	1.7	1.6	1.5
92	97	2.3	2.2	2.1	2.0	2.0	1.9	1.8	1.7	1.6	1.5
93	98	2.2	2.1	2.0	1.9	1.9	1.8	1.7	1.6	1.5	1.4
94	99	2.1	2.0	1.9	1.8	1.7	1.7	1.6	1.5	1.4	1.3
95	100	1.9	1.9	1.8	1.7	1.6	1.6	1.5	1.4	1.3	1.2

96	101	1.8	1.7	1.7	1.6	1.5	1.5	1.4	1.3	1.2	1.1
97	102	1.7	1.6	1.6	1.5	1.4	1.4	1.3	1.2	1.1	1.1
98	103	1.6	1.5	1.4	1.4	1.3	1.3	1.2	1.1	1.0	1.0
99	104	1.4	1.4	1.3	1.3	1.2	1.1	1.1	1.0	1.0	0.9

	Ages
		Male 97	98	99	100	101	102	103	104	105	106
Male	Female	Female 102	103	104	105	106	107	108	109	110	111

85	90	1.8	1.7	1.5	1.4	1.3	1.1	1.0	0.9	0.8	0.7
86	91	1.7	1.6	1.5	1.3	1.2	1.1	1.0	0.8	0.7	0.7
87	92	1.7	1.6	1.4	1.3	1.2	1.1	0.9	0.8	0.7	0.6
88	93	1.6	1.5	1.4	1.3	1.1	1.0	0.9	0.8	0.7	0.6
89	94	1.6	1.4	1.3	1.2	1.1	1.0	0.9	0.7	0.7	․․․․
90	95	1.5	1.4	1.3	1.2	1.0	0.9	0.8	0.7	0.6	․․․․

91	96	1.4	1.3	1.2	1.1	1.0	0.9	0.8	0.7	0.6	․․․․
92	97	1.4	1.3	1.1	1.0	0.9	0.8	0.7	0.7	․․․․	․․․․
93	98	1.3	1.2	1.1	1.0	0.9	0.8	0.7	0.6	․․․․	․․․․
94	99	1.2	1.1	1.0	0.9	0.8	0.7	0.7	․․․․	․․․․	․․․․
95	100	1.1	1.0	1.0	0.9	0.8	0.7	0.6	․․․․	․․․․	․․․․

96	101	1.1	1.0	0.9	0.8	0.7	0.7	․․․․	․․․․	․․․․	․․․․
97	102	1.0	0.9	0.8	0.7	0.7	0.6	․․․․	․․․․	․․․․	․․․․
98	103	0.9	0.8	0.7	0.7	0.6	․․․․	․․․․	․․․․	․․․․	․․․․
99	104	0.8	0.7	0.7	0.6	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․

TABLE III—PERCENT VALUE OF REFUND FEATURE
Ages	Duration of guaranteed amount—[Years]
Male	Female	1	2	3	4	5	6	7	8	9	10	11	12	13

6	11	․․․	․․․	․․․	․․․	․․․	․․․	․․․	․․․	1	1	1	1	1
7	12	․․․	․․․	․․․	․․․	․․․	․․․	․․․	․․․	1	1	1	1	1
8	13	․․․	․․․	․․․	․․․	․․․	․․․	․․․	1	1	1	1	1	1
9	14	․․․	․․․	․․․	․․․	․․․	․․․	․․․	1	1	1	1	1	1
10	15	․․․	․․․	․․․	․․․	․․․	․․․	․․․	1	1	1	1	1	1

11	16	․․․	․․․	․․․	․․․	․․․	․․․	․․․	1	1	1	1	1	1
12	17	․․․	․․․	․․․	․․․	․․․	․․․	․․․	1	1	1	1	1	1
13	18	․․․	․․․	․․․	․․․	․․․	․․․	․․․	1	1	1	1	1	1
14	19	․․․	․․․	․․․	․․․	․․․	․․․	․․․	1	1	1	1	1	1
15	20	․․․	․․․	․․․	․․․	․․․	․․․	․․․	1	1	1	1	1	1

16	21	․․․	․․․	․․․	․․․	․․․	․․․	․․․	1	1	1	1	1	1
17	22	․․․	․․․	․․․	․․․	․․․	․․․	․․․	1	1	1	1	1	1
18	23	․․․	․․․	․․․	․․․	․․․	․․․	․․․	1	1	1	1	1	1
19	24	․․․	․․․	․․․	․․․	․․․	․․․	․․․	1	1	1	1	1	1
20	25	․․․	․․․	․․․	․․․	․․․	․․․	․․․	1	1	1	1	1	1

21	26	․․․	․․․	․․․	․․․	․․․	․․․	․․․	1	1	1	1	1	1
22	27	․․․	․․․	․․․	․․․	․․․	․․․	1	1	1	1	1	1	1
23	28	․․․	․․․	․․․	․․․	․․․	․․․	1	1	1	1	1	1	1
24	29	․․․	․․․	․․․	․․․	․․․	․․․	1	1	1	1	1	1	1
25	30	․․․	․․․	․․․	․․․	․․․	․․․	1	1	1	1	1	1	1

26	31	․․․	․․․	․․․	․․․	․․․	1	1	1	1	1	1	1	1
27	32	․․․	․․․	․․․	․․․	․․․	1	1	1	1	1	1	1	1
28	33	․․․	․․․	․․․	․․․	․․․	1	1	1	1	1	1	1	1
29	34	․․․	․․․	․․․	․․․	․․․	1	1	1	1	1	1	1	2
30	35	․․․	․․․	․․․	․․․	1	1	1	1	1	1	1	2	2

31	36	․․․	․․․	․․․	․․․	1	1	1	1	1	1	1	2	2
32	37	․․․	․․․	․․․	․․․	1	1	1	1	1	1	2	2	2
33	38	․․․	․․․	․․․	1	1	1	1	1	1	1	2	2	2
34	39	․․․	․․․	․․․	1	1	1	1	1	1	2	2	2	2
35	40	․․․	․․․	․․․	1	1	1	1	1	2	2	2	2	2

36	41	․․․	․․․	․․․	1	1	1	1	1	2	2	2	2	3
37	42	․․․	․․․	1	1	1	1	1	2	2	2	2	3	3
38	43	․․․	․․․	1	1	1	1	1	2	2	2	2	3	3
39	44	․․․	․․․	1	1	1	1	2	2	2	2	3	3	3
40	45	․․․	․․․	1	1	1	1	2	2	2	3	3	3	4

41	46	․․․	․․․	1	1	1	1	2	2	2	3	3	3	4
42	47	․․․	․․․	1	1	1	2	2	2	3	3	3	4	4
43	48	․․․	1	1	1	1	2	2	2	3	3	4	4	4
44	49	․․․	1	1	1	1	2	2	3	3	3	4	4	5
45	50	․․․	1	1	1	2	2	2	3	3	4	4	5	5

46	51	․․․	1	1	1	2	2	3	3	3	4	4	5	5
47	52	․․․	1	1	1	2	2	3	3	4	4	5	5	6
48	53	․․․	1	1	2	2	2	3	3	4	5	5	6	6
49	54	․․․	1	1	2	2	3	3	4	4	5	5	6	7
50	55	․․․	1	1	2	2	3	3	4	5	5	6	7	7

51	56	․․․	1	1	2	3	3	4	4	5	6	6	7	8
52	57	1	1	2	2	3	3	4	5	5	6	7	8	8
53	58	1	1	2	2	3	4	4	5	6	7	7	8	9
54	59	1	1	2	2	3	4	5	5	6	7	8	9	10
55	60	1	1	2	3	3	4	5	6	7	8	8	9	10

56	61	1	1	2	3	4	4	5	6	7	8	9	10	11
57	62	1	1	2	3	4	5	6	7	8	9	10	11	12
58	63	1	2	2	3	4	5	6	7	8	9	10	12	13
59	64	1	2	3	4	5	6	7	8	9	10	11	12	14
60	65	1	2	3	4	5	6	7	8	10	11	12	13	15

61	66	1	2	3	4	5	6	8	9	10	12	13	14	16
62	67	1	2	3	4	6	7	8	10	11	12	14	15	17
63	68	1	2	4	5	6	7	9	10	12	13	15	16	18
64	69	1	3	4	5	7	8	9	11	13	14	16	17	19
65	70	1	3	4	6	7	9	10	12	13	15	17	19	20

66	71	1	3	4	6	8	9	11	13	14	16	18	20	22
67	72	2	3	5	6	8	10	12	14	15	17	19	21	23
68	73	2	3	5	7	9	11	13	14	16	18	21	23	25
69	74	2	4	6	7	9	11	13	16	18	20	22	24	26
70	75	2	4	6	8	10	12	14	17	19	21	23	26	28

71	76	2	4	6	9	11	13	15	18	20	22	25	27	29
72	77	2	5	7	9	12	14	16	19	21	24	26	29	31
73	78	2	5	7	10	12	15	18	20	23	25	28	30	33
74	79	3	5	8	11	13	16	19	22	24	27	30	32	35
75	80	3	6	8	11	14	17	20	23	26	29	31	34	37

76	81	3	6	9	12	15	18	21	24	27	30	33	36	39
77	82	3	7	10	13	16	20	23	26	29	32	35	38	41
78	83	4	7	11	14	17	21	24	28	31	34	37	40	43
79	84	4	8	11	15	19	22	26	29	33	36	39	42	45
80	85	4	8	12	16	20	24	27	31	34	38	41	44	47

81	86	4	9	13	17	21	25	29	33	36	40	43	46	49
82	87	5	9	14	18	23	27	31	35	38	42	45	48	51
83	88	5	10	15	19	24	28	33	37	40	44	47	50	53
84	89	5	11	16	21	26	30	34	38	42	46	49	52	55
85	90	6	11	17	22	27	32	36	41	44	48	51	55	57


Ages	Duration of guaranteed amount—[Years]
Male	Female	14	15	16	17	18	19	20	21	22	23	24	25	26

6	11	1	1	1	1	1	1	1	1	1	1	2	2	2
7	12	1	1	1	1	1	1	1	1	1	1	2	2	2
8	13	1	1	1	1	1	1	1	1	1	1	2	2	2
9	14	1	1	1	1	1	1	1	1	1	1	2	2	2
10	15	1	1	1	1	1	1	1	1	1	2	2	2	2

11	16	1	1	1	1	1	1	1	1	1	2	2	2	2
12	17	1	1	1	1	1	1	1	1	1	2	2	2	2
13	18	1	1	1	1	1	1	1	1	2	2	2	2	2
14	19	1	1	1	1	1	1	1	1	2	2	2	2	2
15	20	1	1	1	1	1	1	1	1	2	2	2	2	2

16	21	1	1	1	1	1	1	1	2	2	2	2	2	2
17	22	1	1	1	1	1	1	1	2	2	2	2	2	2
18	23	1	1	1	1	1	1	2	2	2	2	2	2	2
19	24	1	1	1	1	1	2	2	2	2	2	2	2	2
20	25	1	1	1	1	1	2	2	2	2	2	2	2	3

21	26	1	1	1	1	2	2	2	2	2	2	2	3	3
22	27	1	1	1	1	2	2	2	2	2	2	3	3	3
23	28	1	1	1	2	2	2	2	2	2	2	3	3	3
24	29	1	1	2	2	2	2	2	2	2	3	3	3	3
25	30	1	1	2	2	2	2	2	2	3	3	3	3	3

26	31	1	2	2	2	2	2	2	3	3	3	3	3	4
27	32	2	2	2	2	2	2	3	3	3	3	3	4	4
28	33	2	2	2	2	2	3	3	3	3	3	4	4	4
29	34	2	2	2	2	2	3	3	3	3	4	4	4	5
30	35	2	2	2	2	3	3	3	3	4	4	4	5	5

31	36	2	2	2	3	3	3	3	4	4	4	5	5	5
32	37	2	2	3	3	3	3	4	4	4	5	5	5	6
33	38	2	3	3	3	3	4	4	4	5	5	5	6	6
34	39	3	3	3	3	4	4	4	5	5	5	6	6	7
35	40	3	3	3	4	4	4	5	5	5	6	6	7	7

36	41	3	3	4	4	4	5	5	5	6	6	7	7	8
37	42	3	3	4	4	4	5	5	6	6	7	7	8	8
38	43	3	4	4	4	5	5	6	6	7	7	8	8	9
39	44	4	4	4	5	5	6	6	7	7	8	8	9	9
40	45	4	4	5	5	6	6	7	7	8	8	9	9	10

41	46	4	5	5	6	6	7	7	8	8	9	9	10	11
42	47	5	5	5	6	6	7	8	8	9	9	10	11	12
43	48		5	6	6	7	8	8	9	9	10	11	12	12
44	49	5	6	6	7	7	8	9	9	10	11	12	12	13
45	50	6	6	7	7	8	9	9	10	11	12	12	13	14

46	51	6	7	7	8	9	9	10	11	12	12	13	14	15
47	52	7	7	8	9	9	10	11	12	12	13	14	15	16
48	53	7	8	8	9	10	11	12	12	13	14	15	16	17
49	54	8	8	9	10	11	11	12	13	14	15	16	17	18
50	55	8	9	10	11	11	12	13	14	15	16	17	18	20

51	56	9	10	10	11	12	13	14	15	16	17	18	20	21
52	57	9	10	11	12	13	14	15	16	17	18	20	21	22
53	58	10	11	12	13	14	15	16	17	19	20	21	22	24
54	59	11	12	13	14	15	16	17	18	20	21	22	24	25
55	60	11	13	14	15	16	17	18	20	21	22	24	25	26

56	61	12	13	15	16	17	18	20	21	22	24	25	27	28
57	62	13	14	16	17	18	20	21	22	24	25	27	28	30
58	63	14	15	17	18	19	21	22	24	25	27	28	30	31
59	64	15	16	18	19	21	22	24	25	27	28	30	31	33
60	65	16	18	19	20	22	24	25	27	28	30	32	33	35

61	66	17	19	20	22	23	25	27	28	30	32	33	35	37
62	67	18	20	22	23	25	27	28	30	32	33	35	37	38
63	68	20	21	23	25	26	28	30	32	33	35	37	39	40
64	69	21	23	24	26	28	30	32	33	35	37	39	41	42
65	70	22	24	26	28	30	32	33	35	37	39	41	42	44

66	71	24	26	28	29	31	33	35	37	39	41	43	44	46
67	72	25	27	29	31	33	35	37	39	41	43	45	46	48
68	73	27	29	31	33	35	37	39	41	43	45	47	48	50
69	74	28	30	33	35	37	39	41	43	45	47	48	50	52
70	75	30	32	34	37	39	41	43	45	47	49	50	52	54

71	76	32	34	36	39	41	43	45	47	49	51	52	54	56
72	77	34	36	38	41	43	45	47	49	51	53	54	56	58
73	78	35	38	40	43	45	47	49	51	53	55	56	58	59
74	79	37	40	42	45	47	49	51	53	55	57	58	60	61
75	80	39	42	44	47	49	51	53	55	57	58	60	62	63

76	81	41	44	46	49	51	53	55	57	59	60	62	63	65
77	82	43	46	48	51	53	55	57	59	61	62	64	65	66
78	83	45	48	50	53	55	57	59	61	62	64	65	67	68
79	84	48	50	53	55	57	59	61	63	64	66	67	68	70
80	85	50	52	55	57	59	61	63	64	66	67	69	70	71

81	86	52	54	57	59	61	63	65	66	68	69	70	72	73
82	87	54	56	59	61	63	65	66	68	69	71	72	73	74
83	88	56	58	61	63	65	66	68	70	71	72	73	74	75
84	89	58	60	63	65	67	68	70	71	73	74	75	76	77
85	90	60	62	65	67	68	70	71	73	74	75	76	77	․․․․


Ages	Duration of guaranteed amount—[Years]
Male	Female	27	28	29	30	31	32	33	34	35

6	11	2	2	2	2	2	2	2	2	2
7	12	2	2	2	2	2	2	2	2	3
8	13	2	2	2	2	2	2	2	2	3
9	14	2	2	2	2	2	2	2	3	3
10	15	2	2	2	2	2	2	3	3	3

11	16	2	2	2	2	2	2	3	3	3
12	17	2	2	2	2	2	3	3	3	3
13	18	2	2	2	2	2	3	3	3	3
14	19	2	2	2	2	3	3	3	3	3
15	20	2	2	2	3	3	3	3	3	3

16	21	2	2	3	3	3	3	3	3	4
17	22	2	2	3	3	3	3	3	4	4
18	23	2	3	3	3	3	3	4	4	4
19	24	3	3	3	3	3	4	4	4	4
20	25	3	3	3	3	4	4	4	4	5

21	26	3	3	3	4	4	4	4	5	5
22	27	3	3	4	4	4	4	5	5	5
23	28	3	3	4	4	4	5	5	5	5
24	29	3	4	4	4	5	5	5	5	6
25	30	4	4	4	5	5	5	6	6	6

26	31	4	4	5	5	5	6	6	6	7
27	32	4	5	5	5	6	6	6	7	7
28	33	5	5	5	6	6	6	7	7	8
29	34	5	5	6	6	6	7	7	8	8
30	35	5	6	6	6	7	7	8	8	9

31	36	6	6	6	7	7	8	8	9	9
32	37	6	7	7	7	8	8	9	10	10
33	38	7	7	7	8	8	9	10	10	11
34	39	7	8	8	9	9	10	10	11	12
35	40	8	8	9	9	10	10	11	12	12

36	41	8	9	9	10	10	11	12	13	13
37	42	9	9	10	11	11	12	13	13	14
38	43	9	10	11	11	12	13	13	14	15
39	44	10	11	11	12	13	14	14	15	16
40	45	11	11	12	13	14	15	15	16	17

41	46	11	12	13	14	15	16	16	17	18
42	47	12	13	14	15	16	17	18	18	19
43	48	13	14	15	16	17	18	19	20	21
44	49	14	15	16	17	18	19	20	21	22
45	50	15	16	17	18	19	20	21	22	23

46	51	16	17	18	19	20	21	22	24	25
47	52	17	18	19	20	21	23	24	25	26
48	53	18	19	20	22	23	24	25	26	28
49	54	19	21	22	23	24	25	27	28	29
50	55	21	22	23	24	26	27	28	29	31

51	56	22	23	25	26	27	28	30	31	32
52	57	23	25	26	27	29	30	31	33	34
53	58	25	26	28	29	30	32	33	34	36
54	59	26	28	29	31	32	33	35	36	38
55	60	28	29	31	32	34	35	36	38	39

56	61	29	31	32	34	35	37	38	40	41
57	62	31	33	34	36	37	39	40	41	43
58	63	33	34	36	37	39	40	42	43	45
59	64	35	36	38	39	41	42	44	45	47
60	65	36	38	40	41	43	44	46	47	48

61	66	38	40	41	43	44	46	47	49	50
62	67	40	42	43	45	46	48	49	51	52
63	68	42	44	45	47	48	50	51	52	54
64	69	44	46	47	49	50	52	53	54	55
65	70	46	47	49	50	52	53	55	56	57

66	71	48	49	51	52	54	55	56	58	59
67	72	50	51	53	54	56	57	58	59	61
68	73	52	53	55	56	57	59	60	61	62
69	74	53	55	56	58	59	60	62	63	64
70	75	55	57	58	60	61	62	62	64	65

71	76	57	59	60	61	63	64	65	66	67
72	77	59	60	62	63	64	65	66	67	68
73	78	61	62	64	65	66	67	68	69	70
74	79	63	64	65	66	67	68	69	70	71
75	80	64	66	67	68	69	70	71	72	72

76	81	66	67	68	69	70	71	72	73	․․․․
77	82	68	69	70	71	72	73	74	․․․․	․․․․
78	83	69	70	71	72	73	74	․․․․	․․․․	․․․․
79	84	71	72	73	74	75	․․․․	․․․․	․․․․	․․․․
80	85	72	73	74	75	․․․․	․․․․	․․․․	․․․․	․․․․

81	86	74	75	75	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․
82	87	75	76	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․
83	88	76	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․
84	89	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․
85	90	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․

TABLE III—PERCENT VALUE OF REFUND FEATURE—CONTINUED
Ages	Duration of guaranteed amount—[Years]
Male	Female	1	2	3	4	5	6	7	8	9	10	11	12	13	14

86	91	6	12	18	24	29	34	38	43	47	50	54	57	59	62
87	92	7	13	19	25	31	36	40	45	49	52	56	59	61	64
88	93	7	14	21	27	32	38	42	47	51	55	58	61	63	66
89	94	8	15	22	28	34	40	45	49	53	57	60	63	65	68
90	95	8	16	23	30	36	42	47	51	55	59	62	65	67	70

91	96	9	17	25	32	38	44	49	53	57	61	64	67	69	71
92	97	9	18	26	34	40	46	51	55	59	63	66	69	71	73
93	98	10	20	28	36	42	48	53	58	62	65	68	70	73	75
94	99	11	21	30	37	44	50	55	60	64	67	70	72	74	76
95	100	12	22	31	39	46	52	58	62	66	69	72	74	76	78

96	101	12	24	33	42	49	55	60	64	68	71	73	76	78	79
97	102	13	25	35	44	51	57	62	66	70	73	75	77	79	․․․․
98	103	14	27	37	46	54	60	65	69	72	75	77	79	․․․․	․․․․
99	104	15	29	40	49	56	62	67	71	74	77	79	․․․․	․․․․	․․․․
100	105	17	31	43	52	59	65	70	74	76	79	․․․․	․․․․	․․․․	․․․․

101	106	18	33	46	55	63	68	73	76	79	․․․․	․․․․	․․․․	․․․․	․․․․
102	107	20	36	49	59	66	71	75	78	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․
103	108	22	40	53	62	69	74	78	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․
104	109	24	43	57	66	73	77	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․
105	110	27	48	61	70	76	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․

106	111		53	66	74	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․
107	112	35	53	71	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․
108	113	40	64	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․

Ages	Duration of guaranteed amount—[Years]
Male	Female	15	16	17	18	19	20	21	22	23	24	25

86	91	64	66	68	70	72	73	74	75	76	77	․․․․
87	92	66	68	70	72	73	74	76	77	78	․․․․	․․․․
88	93	68	70	72	73	75	76	77	78	․․․․	․․․․	․․․․
89	94	70	72	73	75	76	77	78	․․․․	․․․․	․․․․	․․․․
90	95	72	73	75	76	77	79	․․․․	․․․․	․․․․	․․․․	․․․․

91	96	73	75	76	78	79	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․
92	97	75	76	78	79	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․
93	98	76	78	79	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․
94	99	78	79	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․
95	100	79	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․

TABLE IV—TEMPORARY LIFE ANNUITIES ¹—ONE LIFE—EXPECTED RETURN MULTIPLES

[See footnote at end of table]
Ages	Temporary period—maximum duration of annuity—[Years]
Male	Female	1	2	3	4	5	6	7	8	9	10

0 to 8	0 to 13	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	8.9	9.9
9	14	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	8.9	9.9
10	15	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	8.9	9.9

11	16	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	8.9	9.9
12	17	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	8.9	9.9
13	18	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	8.9	9.9
14	19	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	8.9	9.9
15	20	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	8.9	9.9

16	21	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	8.9	9.9
17	22	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	8.9	9.9
18	23	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	8.9	9.9
19	24	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	8.9	9.9
20	25	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	8.9	9.9

21	26	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	8.9	9.9
22	27	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	8.9	9.9
23	28	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	8.9	9.9
24	29	1.0	2.0	3.0	4.0	5.0	6.0	7.0	7.9	8.9	9.9
25	30	1.0	2.0	3.0	4.0	5.0	6.0	7.0	7.9	8.9	9.9

26	31	1.0	2.0	3.0	4.0	5.0	6.0	7.0	7.9	8.9	9.9
27	32	1.0	2.0	3.0	4.0	5.0	6.0	7.0	7.9	8.9	9.9
28	33	1.0	2.0	3.0	4.0	5.0	6.0	7.0	7.9	8.9	9.9
29	34	1.0	2.0	3.0	4.0	5.0	6.0	6.9	7.9	8.9	9.9
30	35	1.0	2.0	3.0	4.0	5.0	6.0	6.9	7.9	8.9	9.9

31	36	1.0	2.0	3.0	4.0	5.0	6.0	6.9	7.9	8.9	9.9
32	37	1.0	2.0	3.0	4.0	5.0	6.0	6.9	7.9	8.9	9.9
33	38	1.0	2.0	3.0	4.0	5.0	6.0	6.9	7.9	8.9	9.9
34	39	1.0	2.0	3.0	4.0	5.0	5.9	6.9	7.9	8.9	9.8
35	40	1.0	2.0	3.0	4.0	5.0	5.9	6.9	7.9	8.9	9.8

36	41	1.0	2.0	3.0	4.0	5.0	5.9	6.9	7.9	8.9	9.8
37	42	1.0	2.0	3.0	4.0	5.0	5.9	6.9	7.9	8.8	9.8
38	43	1.0	2.0	3.0	4.0	5.0	5.9	6.9	7.9	8.8	9.8
39	44	1.0	2.0	3.0	4.0	4.9	5.9	6.9	7.9	8.8	9.8
40	45	1.0	2.0	3.0	4.0	4.9	5.9	6.9	7.8	8.8	9.7

41	46	1.0	2.0	3.0	4.0	4.9	5.9	6.9	7.8	8.8	9.7
42	47	1.0	2.0	3.0	4.0	4.9	5.9	6.9	7.8	8.8	9.7
43	48	1.0	2.0	3.0	4.0	4.9	5.9	6.9	7.8	8.8	9.7
44	49	1.0	2.0	3.0	4.0	4.9	5.9	6.8	7.8	8.7	9.7
45	50	1.0	2.0	3.0	3.9	4.9	5.9	6.8	7.8	8.7	9.6

46	51	1.0	2.0	3.0	3.9	4.9	5.9	6.8	7.8	8.7	9.6
47	52	1.0	2.0	3.0	3.9	4.9	5.9	6.8	7.7	8.7	9.6
48	53	1.0	2.0	3.0	3.9	4.9	5.9	6.8	7.7	8.6	9.5
49	54	1.0	2.0	3.0	3.9	4.9	5.8	6.8	7.7	8.6	9.5
50	55	1.0	2.0	3.0	3.9	4.9	5.8	6.8	7.7	8.6	9.5

51	56	1.0	2.0	3.0	3.9	4.9	5.8	6.7	7.7	8.6	9.4
52	57	1.0	2.0	3.0	3.9	4.9	5.8	6.7	7.6	8.5	9.4
53	58	1.0	2.0	2.9	3.9	4.9	5.8	6.7	7.6	8.5	9.3
54	59	1.0	2.0	2.9	3.9	4.8	5.8	6.7	7.6	8.4	9.3
55	60	1.0	2.0	2.9	3.9	4.8	5.8	6.7	7.5	8.4	9.2

56	61	1.0	2.0	2.9	3.9	4.8	5.7	6.6	7.5	8.4	9.2
57	62	1.0	2.0	2.9	3.9	4.8	5.7	6.6	7.5	8.3	9.1
58	63	1.0	2.0	2.9	3.9	4.8	5.7	6.6	7.4	8.3	9.1
59	64	1.0	2.0	2.9	3.9	4.8	5.7	6.5	7.4	8.2	9.0
60	65	1.0	2.0	2.9	3.8	4.8	5.6	6.5	7.3	8.1	8.9

61	66	1.0	2.0	2.9	3.8	4.7	5.6	6.5	7.3	8.1	8.8
62	67	1.0	2.0	2.9	3.8	4.7	5.6	6.4	7.2	8.0	8.8
63	68	1.0	2.0	2.9	3.8	4.7	5.6	6.4	7.2	7.9	8.7
64	69	1.0	1.9	2.9	3.8	4.7	5.5	6.3	7.1	7.9	8.6
65	70	1.0	1.9	2.9	3.8	4.6	5.5	6.3	7.1	7.8	8.5

66	71	1.0	1.9	2.9	3.8	4.6	5.4	6.2	7.0	7.7	8.4
67	72	1.0	1.9	2.9	3.7	4.6	5.4	6.2	6.9	7.6	8.3
68	73	1.0	1.9	2.8	3.7	4.6	5.4	6.1	6.8	7.5	8.2
69	74	1.0	1.9	2.8	3.7	4.5	5.3	6.1	6.8	7.4	8.0
70	75	1.0	1.9	2.8	3.7	4.5	5.3	6.0	6.7	7.3	7.9

71	76	1.0	1.9	2.8	3.7	4.5	5.2	5.9	6.6	7.2	7.8
72	77	1.0	1.9	2.8	3.6	4.4	5.2	5.8	6.5	7.1	7.6
73	78	1.0	1.9	2.8	3.6	4.4	5.1	5.8	6.4	7.0	7.5
74	79	1.0	1.9	2.8	3.6	4.3	5.0	5.7	6.3	6.8	7.3
75	80	1.0	1.9	2.7	3.5	4.3	5.0	5.6	6.2	6.7	7.1

76	81	1.0	1.9	2.7	3.5	4.2	4.9	5.5	6.1	6.5	7.0
77	82	1.0	1.9	2.7	3.5	4.2	4.8	5.4	5.9	6.4	6.8
78	83	1.0	1.9	2.7	3.4	4.1	4.7	5.3	5.8	6.2	6.6
79	84	1.0	1.8	2.7	3.4	4.1	4.7	5.2	5.7	6.1	6.4
80	85	1.0	1.8	2.6	3.4	4.0	4.6	5.1	5.5	5.9	6.2

81	86	1.0	1.8	2.6	3.3	3.9	4.5	5.0	5.4	5.7	6.0
82	87	1.0	1.8	2.6	3.3	3.9	4.4	4.8	5.2	5.6	5.8
83	88	.9	1.8	2.6	3.2	3.8	4.3	4.7	5.1	5.4	5.6
84	89	.9	1.8	2.5	3.2	3.7	4.2	4.6	4.9	5.2	5.4
85	90	.9	1.8	2.5	3.1	3.6	4.1	4.5	4.8	5.0	5.2
86	91	.9	1.8	2.5	3.1	3.6	4.0	4.3	4.6	4.8	5.0

Ages	Temporary period—maximum duration of annuity—[Years]
Male	Female	11	12	13	14	15	16	17	18	19	20

0 to 8	0 to 13	10.9	11.9	12.9	13.9	14.9	15.8	16.8	17.8	18.8	19.7
9	14	10.9	11.9	12.9	13.9	14.9	15.8	16.8	17.8	18.8	19.7
10	15	10.9	11.9	12.9	13.9	14.9	15.8	16.8	17.8	18.8	19.7

11	16	10.9	11.9	12.9	13.9	14.9	15.8	16.8	17.8	18.8	19.7
12	17	10.9	11.9	12.9	13.9	14.9	15.8	16.8	17.8	18.8	19.7
13	18	10.9	11.9	12.9	13.9	14.9	15.8	16.8	17.8	18.8	19.7
14	19	10.9	11.9	12.9	13.9	14.9	15.8	16.8	17.8	18.8	19.7
15	20	10.9	11.9	12.9	13.9	14.9	15.8	16.8	17.8	18.7	19.7

16	21	10.9	11.9	12.9	13.9	14.8	15.8	16.8	17.8	18.7	19.7
17	22	10.9	11.9	12.9	13.9	14.8	15.8	16.8	17.8	18.7	19.7
18	23	10.9	11.9	12.9	13.9	14.8	15.8	16.8	17.8	18.7	19.7
19	24	10.9	11.9	12.9	13.9	14.8	15.8	16.8	17.7	18.7	19.7
20	25	10.9	11.9	12.9	13.9	14.8	15.8	16.8	17.7	18.7	19.7

21	26	10.9	11.9	12.9	13.8	14.8	15.8	16.8	17.7	18.7	19.6
22	27	10.9	11.9	12.9	13.8	14.8	15.8	16.7	17.7	18.7	19.6
23	28	10.9	11.9	12.9	13.8	14.8	15.8	16.7	17.7	18.7	19.6
24	29	10.9	11.9	12.9	13.8	14.8	15.8	16.7	17.7	18.6	19.6
25	30	10.9	11.9	12.8	13.8	14.8	15.7	16.7	17.7	18.6	19.6

26	31	10.9	11.9	12.8	13.8	14.8	15.7	16.7	17.6	18.6	19.5
27	32	10.9	11.9	12.8	13.8	14.8	15.7	16.7	17.6	18.6	19.5
28	33	10.9	11.8	12.8	13.8	14.7	15.7	16.6	17.6	18.5	19.5
29	34	10.9	11.8	12.8	13.8	14.7	15.7	16.6	17.6	18.5	19.4
30	35	10.9	11.8	12.8	13.7	14.7	15.6	16.6	17.5	18.4	19.4

31	36	10.8	11.8	12.8	13.7	14.7	15.6	16.5	17.5	18.4	19.3
32	37	10.8	11.8	12.7	13.7	14.6	15.6	16.5	17.4	18.4	19.3
33	38	10.8	11.8	12.7	13.7	14.6	15.6	16.5	17.4	18.3	19.2
34	39	10.8	11.8	12.7	13.6	14.6	15.5	16.4	17.4	18.3	19.2
35	40	10.8	11.7	12.7	13.6	14.6	15.5	16.4	17.3	18.2	19.1

36	41	10.8	11.7	12.7	13.6	14.5	15.4	16.3	17.2	18.1	19.0
37	42	10.8	11.7	12.6	13.6	14.5	15.4	16.3	17.2	18.1	18.9
38	43	10.7	11.7	12.6	13.5	14.4	15.3	16.2	17.1	18.0	18.9
39	44	10.7	11.6	12.6	13.5	14.4	15.3	16.2	17.1	17.9	18.8
40	45	10.7	11.6	12.5	13.5	14.4	15.2	16.1	17.0	17.8	18.7

41	46	10.7	11.6	12.5	13.4	14.3	15.2	16.1	16.9	17.8	18.6
42	47	10.6	11.6	12.5	13.4	14.3	15.1	16.0	16.8	17.7	18.5
43	48	10.6	11.5	12.4	13.3	14.2	15.1	15.9	16.7	17.6	18.4
44	49	10.6	11.5	12.4	13.3	14.1	15.0	15.8	16.7	17.5	18.3
45	50	10.5	11.4	12.3	13.2	14.1	14.9	15.7	16.6	17.4	18.1

Ages	Temporary period—maximum duration of annuity—[Years]
46	51	10.5	11.4	12.3	13.2	14.0	14.8	15.7	16.5	17.2	18.0
47	52	10.5	11.4	12.2	13.1	13.9	14.7	15.6	16.3	17.1	17.8
48	53	10.4	11.3	12.2	13.0	13.8	14.7	15.4	16.2	17.0	17.7
49	54	10.4	11.3	12.1	12.9	13.8	14.6	15.3	16.1	16.8	17.5
50	55	10.3	11.2	12.0	12.9	13.7	14.5	15.2	16.0	16.7	17.4

51	56	10.3	11.1	12.0	12.8	13.6	14.3	15.1	15.8	16.5	17.2
52	57	10.2	11.1	11.9	12.7	13.5	14.2	14.9	15.6	16.3	17.0
53	58	10.2	11.0	11.8	12.6	13.4	14.1	14.8	15.5	16.1	16.8
54	59	10.1	10.9	11.7	12.5	13.2	14.0	14.6	15.3	15.9	16.5
55	60	10.1	10.9	11.6	12.4	13.1	13.8	14.5	15.1	15.7	16.3

56	61	10.0	10.8	11.5	12.3	13.0	13.7	14.3	14.9	15.5	16.1
57	62	9.9	10.7	11.4	12.2	12.8	13.5	14.1	14.7	15.3	15.8
58	63	9.8	10.6	11.3	12.0	12.7	13.3	13.9	14.5	15.0	15.5
59	64	9.8	10.5	11.2	11.9	12.5	13.2	13.7	14.3	14.8	15.3
60	65	9.7	10.4	11.1	11.7	12.4	13.0	13.5	14.0	14.5	15.0

61	66	9.6	10.3	11.0	11.6	12.2	12.8	13.3	13.8	14.2	14.7
62	67	9.5	10.2	10.8	11.4	12.0	12.5	13.1	13.5	14.0	14.3
63	68	9.4	10.0	10.7	11.3	11.8	12.3	12.8	13.2	13.7	14.0
64	69	9.3	9.9	10.5	11.1	11.6	12.1	12.5	13.0	13.3	13.7
65	70	9.1	9.8	10.3	10.9	11.4	11.9	12.3	12.7	13.0	13.3

66	71	9.0	9.6	10.2	10.7	11.2	11.6	12.0	12.4	12.7	13.0
67	72	8.9	9.5	10.0	10.5	10.9	11.3	11.7	12.0	12.3	12.6
68	73	8.7	9.3	9.8	10.3	10.7	11.1	11.4	11.7	12.0	12.2
69	74	8.6	9.1	9.6	10.0	10.4	10.8	11.1	11.4	11.6	11.8
70	75	8.4	8.9	9.4	9.8	10.2	10.5	10.8	11.0	11.2	11.4

71	76	8.3	8.7	9.2	9.6	9.9	10.2	10.4	10.7	10.9	11.0
72	77	8.1	8.6	8.9	9.3	9.6	9.9	10.1	10.3	10.5	10.6
73	78	7.9	8.3	8.7	9.0	9.3	9.6	9.8	9.9	10.1	10.2
74	79	7.7	8.1	8.5	8.8	9.0	9.2	9.4	9.6	9.7	9.8
75	80	7.6	7.9	8.2	8.5	8.7	8.9	9.1	9.2	9.3	9.4

76	81	7.4	7.7	8.0	8.2	8.4	8.6	8.7	8.8	8.9	9.0
77	82	7.1	7.5	7.7	7.9	8.1	8.3	8.4	8.5	8.5	8.6
78	83	6.9	7.2	7.4	7.6	7.8	7.9	8.0	8.1	8.2	8.2
79	84	6.7	7.0	7.2	7.3	7.5	7.6	7.7	7.7	7.8	7.8
80	85	6.5	6.7	6.9	7.1	7.2	7.3	7.3	7.4	7.4	7.4

81	86	6.3	6.5	6.6	6.8	6.9	6.9	7.0	7.0	7.1	․․․․
82	87	6.0	6.2	6.4	6.5	6.5	6.6	6.7	6.7	․․․․	․․․․
83	88	5.8	6.0	6.1	6.2	6.2	6.3	6.3	․․․․	․․․․	․․․․
84	89	5.6	5.7	5.8	5.9	5.9	6.0	․․․․	․․․․	․․․․	․․․․
85	90	5.3	5.5	5.5	5.6	5.6	․․․․	․․․․	․․․․	․․․․	․․․․
86	91	5.1	5.2	5.3	5.3	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․


Male	Female	21	22	23	24	25	26	27	28	29	30

0 to 8	0 to 13	20.7	21.7	22.7	23.6	24.6	25.6	26.5	27.5	28.4	29.4
9	14	20.7	21.7	22.7	23.6	24.6	25.5	26.5	27.5	28.4	29.4
10	15	20.7	21.7	22.7	23.6	24.6	25.5	26.5	27.5	28.4	29.4

11	16	20.7	21.7	22.6	23.6	24.6	25.5	26.5	27.4	28.4	29.3
12	17	20.7	21.7	22.6	23.6	24.6	25.5	26.5	27.4	28.4	29.3
13	18	20.7	21.7	22.6	23.6	24.6	25.5	26.5	27.4	28.4	29.3
14	19	20.7	21.7	22.6	23.6	24.5	25.5	26.4	27.4	28.3	29.3
15	20	20.7	21.6	22.6	23.6	24.5	25.5	26.4	27.4	28.3	29.2

16	21	20.7	21.6	22.6	23.6	24.5	25.5	26.4	27.3	28.3	29.2
17	22	20.7	21.6	22.6	23.5	24.5	25.4	26.4	27.3	28.2	29.2
18	23	20.7	21.6	22.6	23.5	24.5	25.4	26.3	27.3	28.2	29.1
19	24	20.6	21.6	22.5	23.5	24.4	25.4	26.3	27.2	28.1	29.1
20	25	20.6	21.6	22.5	23.5	24.4	25.3	26.3	27.2	28.1	29.0

21	26	20.6	21.5	22.5	23.4	24.4	25.3	26.2	27.1	28.0	28.9
22	27	20.6	21.5	22.5	23.4	24.3	25.3	26.2	27.1	28.0	28.9
23	28	20.6	21.5	22.4	23.4	24.3	25.2	26.1	27.0	27.9	28.8
24	29	20.5	21.5	22.4	23.3	24.2	25.2	26.1	27.0	27.8	28.7
25	30	20.5	21.4	22.4	23.3	24.2	25.1	26.0	26.9	27.8	28.6

26	31	20.5	21.4	22.3	23.2	24.1	25.0	25.9	26.8	27.7	28.5
27	32	20.4	21.3	22.3	23.2	24.1	25.0	25.8	26.7	27.6	28.4
28	33	20.4	21.3	22.2	23.1	24.0	24.9	25.8	26.6	27.5	28.3
29	34	20.3	21.2	22.1	23.0	23.9	24.8	25.7	26.5	27.4	28.2
30	35	20.3	21.2	22.1	23.0	23.8	24.7	25.6	26.4	27.2	28.1

31	36	20.2	21.1	22.0	22.9	23.8	24.6	25.5	26.3	27.1	27.9
32	37	20.2	21.1	21.9	22.8	23.7	24.5	25.4	26.2	27.0	27.8
33	38	20.1	21.0	21.9	22.7	23.6	24.4	25.2	26.0	26.8	27.6
34	39	20.0	20.9	21.8	22.6	23.5	24.3	25.1	25.9	26.7	27.4
35	40	20.0	20.8	21.7	22.5	23.3	24.2	25.0	25.7	26.5	27.2

36	41	19.9	20.7	21.6	22.4	23.2	24.0	24.8	25.6	26.3	27.0
37	42	19.8	20.6	21.5	22.3	23.1	23.9	24.6	25.4	26.1	26.8
38	43	19.7	20.5	21.4	22.2	23.0	23.7	24.5	25.2	25.9	26.6
39	44	19.6	20.4	21.2	22.0	22.8	23.6	24.3	25.0	25.7	26.4
40	45	19.5	20.3	21.1	21.9	22.6	23.4	24.1	24.8	25.5	26.1

41	46	19.4	20.2	21.0	21.7	22.5	23.2	23.9	24.6	25.2	25.9
42	47	19.3	20.1	20.8	21.6	22.3	23.0	23.7	24.3	25.0	25.6
43	48	19.2	19.9	20.7	21.4	22.1	22.8	23.4	24.1	24.7	25.3
44	49	19.0	19.8	20.5	21.2	21.9	22.6	23.2	23.8	24.4	25.0
45	50	18.9	19.6	20.3	21.0	21.7	22.3	22.9	23.5	24.1	24.6

46	51	18.7	19.4	20.1	20.8	21.5	22.1	22.7	23.2	23.8	24.3
47	52	18.6	19.3	19.9	20.6	21.2	21.8	22.4	22.9	23.4	23.9
48	53	18.4	19.1	19.7	20.4	21.0	21.5	22.1	22.6	23.1	23.5
49	54	18.2	18.9	19.5	20.1	20.7	21.2	21.7	22.2	22.7	23.1
50	55	18.0	18.7	19.3	19.8	20.4	20.9	21.4	21.9	22.3	22.7

51	56	17.8	18.4	19.0	19.6	20.1	20.6	21.1	21.5	21.9	22.3
52	57	17.6	18.2	18.7	19.3	19.8	20.2	20.7	21.1	21.5	21.8
53	58	17.4	17.9	18.5	19.0	19.4	19.9	20.3	20.7	21.0	21.3
54	59	17.1	17.7	18.2	18.7	19.1	19.5	19.9	20.2	20.6	20.8
55	60	16.9	17.4	17.9	18.3	18.7	19.1	19.5	19.8	20.1	20.3

56	61	16.6	17.1	17.5	18.0	18.4	18.7	19.0	19.3	19.6	19.8
57	62	16.3	16.8	17.2	17.6	18.0	18.3	18.6	18.9	19.1	19.3
58	63	16.0	16.5	16.9	17.2	17.6	17.9	18.1	18.4	18.6	18.8
59	64	15.7	16.1	16.5	16.8	17.1	17.4	17.7	17.9	18.1	18.2
60	65	15.4	15.8	16.1	16.4	16.7	17.0	17.2	17.4	17.5	17.7

61	66	15.1	15.4	15.7	16.0	16.3	16.5	16.7	16.9	17.0	17.1
62	67	14.7	15.0	15.3	15.6	15.8	16.0	16.2	16.3	16.4	16.5
63	68	14.4	14.6	14.9	15.1	15.3	15.5	15.7	15.8	15.9	16.0
64	69	14.0	14.3	14.5	14.7	14.9	15.0	15.2	15.3	15.3	15.4
65	70	13.6	13.8	14.1	14.2	14.4	14.5	14.6	14.7	14.8	14.9

66	71	13.2	13.4	13.6	13.8	13.9	14.0	14.1	14.2	14.2	14.3
67	72	12.8	13.0	13.2	13.3	13.4	13.5	13.6	13.7	13.7	13.7
68	73	12.4	12.6	12.7	12.8	12.9	13.0	13.1	13.1	13.2	13.2
69	74	12.0	12.1	12.3	12.4	12.4	12.5	12.6	12.6	12.6	12.6
70	75	11.6	11.7	11.8	11.9	12.0	12.0	12.0	12.1	12.1	12.1

71	76	11.2	11.3	11.3	11.4	11.5	11.5	11.5	11.6	11.6	․․․․
72	77	10.7	10.8	10.9	10.9	11.0	11.0	11.0	11.0	․․․․	․․․․
73	78	10.3	10.4	10.4	10.5	10.5	10.5	10.5	․․․․	․․․․	․․․․
74	79	9.9	9.9	10.0	10.0	10.1	10.1	․․․․	․․․․	․․․․	․․․․
75	80	9.5	9.5	9.6	9.6	9.6	․․․․	․․․․	․․․․	․․․․	․․․․

76	81	9.1	9.1	9.1	9.1	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․
77	82	8.6	8.7	8.7	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․
78	83	8.2	8.3	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․
79	84	7.8	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․	․․․․

Footnote to Table IV:

¹ The multiples in this table are not applicable to annuities for a term certain; for such cases see paragraph (c) of § 1.72–5.

TABLE V—ORDINARY LIFE ANNUITIES ONE LIFE—EXPECTED RETURN MULTIPLES
Age	Multiple
5․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	76.6
6․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	75.6
7․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	74.7
8․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	73.7
9․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	72.7
10․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	71.7
11․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	70.7
12․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	69.7
13․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	68.8
14․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	67.8
15․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	66.8
16․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	65.8
17․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	64.8
18․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	63.9
19․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	62.9
20․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	61.9
21․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	60.9
22․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	59.9
23․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	59.0
24․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	58.0
25․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	57.0
26․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	56.0
27․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	55.1
28․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	54.1
29․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	53.1
30․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	52.2
31․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	51.2
32․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	50.2
33․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	49.3
34․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	48.3
35․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	47.3
36․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	46.4
37․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	45.4
38․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	44.4
39․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	43.5
40․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	42.5
41․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	41.5
42․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	40.6
43․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	39.6
44․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	38.7
45․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	37.7
46․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	36.8
47․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	35.9
48․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	34.9
49․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	34.0
50․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	33.1
51․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	32.2
52․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	31.3
53․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	30.4
54․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	29.5
55․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	28.6
56․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	27.7
57․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	26.8
58․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	25.9
59․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	25.0
60․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	24.2
61․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	23.3
62․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	22.5
63․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	21.6
64․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	20.8
65․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	20.0
66․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	19.2
67․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	18.4
68․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	17.6
69․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	16.8
70․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	16.0
71․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	15.3
72․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	14.6
73․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	13.9
74․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	13.2
75․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	12.5
76․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	11.9
77․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	11.2
78․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	10.6
79․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	10.0
80․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	9.5
81․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	8.9
82․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	8.4
83․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	7.9
84․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	7.4
85․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	6.9
86․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	6.5
87․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	6.1
88․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	5.7
89․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	5.3
90․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	5.0
91․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	4.7
92․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	4.4
93․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	4.1
94․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	3.9
95․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	3.7
96․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	3.4
97․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	3.2
98․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	3.0
99․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	2.8
100․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	2.7
101․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	2.5
102․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	2.3
103․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	2.1
104․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	1.9
105․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	1.8
106․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	1.6
107․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	1.4
108․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	1.3
109․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	1.1
110․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0
111․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	.9
112․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	.8
113․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	.7
114․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	.6
115․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	.5

TABLE VI—ORDINARY JOINT LIFE AND LAST SURVIVOR ANNUITIES; TWO LIVES—EXPECTED RETURN MULTIPLES
Ages	5	6	7	8	9	10	11	12	13	14

5․․․․․․․․․․․․․․․․․․․․․․․․․․	83.8	83.3	82.8	82.4	82.0	81.6	81.2	80.9	80.6	80.3
6․․․․․․․․․․․․․․․․․․․․․․․․․․	83.3	82.8	82.3	81.8	81.4	81.0	80.6	80.3	79.9	79.6
7․․․․․․․․․․․․․․․․․․․․․․․․․․	82.8	82.3	81.8	81.3	80.9	80.4	80.0	79.6	79.3	78.9
8․․․․․․․․․․․․․․․․․․․․․․․․․․	82.4	81.8	81.3	80.8	80.3	79.9	79.4	79.0	78.6	78.3
9․․․․․․․․․․․․․․․․․․․․․․․․․․	82.0	81.4	80.9	80.3	79.8	79.3	78.9	78.4	78.0	77.6

10․․․․․․․․․․․․․․․․․․․․․․․․․․	81.6	81.0	80.4	79.9	79.3	78.8	78.3	77.9	77.4	77.0
11․․․․․․․․․․․․․․․․․․․․․․․․․․	81.2	80.6	80.0	79.4	78.9	78.3	77.8	77.3	76.9	76.4
12․․․․․․․․․․․․․․․․․․․․․․․․․․	80.9	80.3	79.6	79.0	78.4	77.9	77.3	76.8	76.3	75.9
13․․․․․․․․․․․․․․․․․․․․․․․․․․	80.6	79.9	79.3	78.6	78.0	77.4	76.9	76.3	75.8	75.3
14․․․․․․․․․․․․․․․․․․․․․․․․․․	80.3	79.6	78.9	78.3	77.6	77.0	76.4	75.9	75.3	74.8

15․․․․․․․․․․․․․․․․․․․․․․․․․․	80.0	79.3	78.6	77.9	77.3	76.6	76.0	75.4	74.9	74.3
16․․․․․․․․․․․․․․․․․․․․․․․․․․	79.8	79.0	78.3	77.6	76.9	76.3	75.6	75.0	74.4	73.9
17․․․․․․․․․․․․․․․․․․․․․․․․․․	79.5	78.8	78.0	77.3	76.6	75.9	75.3	74.6	74.0	73.4
18․․․․․․․․․․․․․․․․․․․․․․․․․․	79.3	78.5	77.8	77.0	76.3	75.6	74.9	74.3	73.6	73.0
19․․․․․․․․․․․․․․․․․․․․․․․․․․	79.1	78.3	77.5	76.8	76.0	75.3	74.6	73.9	73.3	72.6

20․․․․․․․․․․․․․․․․․․․․․․․․․․	78.9	78.1	77.3	76.5	75.8	75.0	74.3	73.6	72.9	72.3
21․․․․․․․․․․․․․․․․․․․․․․․․․․	78.7	77.9	77.1	76.3	75.5	74.8	74.0	73.3	72.6	71.9
22․․․․․․․․․․․․․․․․․․․․․․․․․․	78.6	77.7	76.9	76.1	75.3	74.5	73.8	73.0	72.3	71.6
23․․․․․․․․․․․․․․․․․․․․․․․․․․	78.4	77.6	76.7	75.9	75.1	74.3	73.5	72.8	72.0	71.3
24․․․․․․․․․․․․․․․․․․․․․․․․․․	78.3	77.4	76.6	75.7	74.9	74.1	73.3	72.6	71.8	71.1

25․․․․․․․․․․․․․․․․․․․․․․․․․․	78.2	77.3	76.4	75.6	74.8	73.9	73.1	72.3	71.6	70.8
26․․․․․․․․․․․․․․․․․․․․․․․․․․	78.0	77.2	76.3	75.4	74.6	73.8	72.9	72.1	71.3	70.6
27․․․․․․․․․․․․․․․․․․․․․․․․․․	77.9	77.1	76.2	75.3	74.4	73.6	72.8	71.9	71.1	70.3
28․․․․․․․․․․․․․․․․․․․․․․․․․․	77.8	76.9	76.1	75.2	74.3	73.4	72.6	71.8	70.9	70.1
29․․․․․․․․․․․․․․․․․․․․․․․․․․	77.7	76.8	76.0	75.1	74.2	73.3	72.5	71.6	70.8	70.0

30․․․․․․․․․․․․․․․․․․․․․․․․․․	77.7	76.8	75.9	75.0	74.1	73.2	72.3	71.5	70.6	69.8
31․․․․․․․․․․․․․․․․․․․․․․․․․․	77.6	76.7	75.8	74.9	74.0	73.1	72.2	71.3	70.5	69.6
32․․․․․․․․․․․․․․․․․․․․․․․․․․	77.5	76.6	75.7	74.8	73.9	73.0	72.1	71.2	70.3	69.5
33․․․․․․․․․․․․․․․․․․․․․․․․․․	77.5	76.5	75.6	74.7	73.8	72.9	72.0	71.1	70.2	69.3
34․․․․․․․․․․․․․․․․․․․․․․․․․․	77.4	76.5	75.5	74.6	73.7	72.8	71.9	71.0	70.1	69.2

35․․․․․․․․․․․․․․․․․․․․․․․․․․	77.3	76.4	75.5	74.5	73.6	72.7	71.8	70.9	70.0	69.1
36․․․․․․․․․․․․․․․․․․․․․․․․․․	77.3	76.3	75.4	74.5	73.5	72.6	71.7	70.8	69.9	69.0
37․․․․․․․․․․․․․․․․․․․․․․․․․․	77.2	76.3	75.4	74.4	73.5	72.6	71.6	70.7	69.8	68.9
38․․․․․․․․․․․․․․․․․․․․․․․․․․	77.2	76.2	75.3	74.4	73.4	72.5	71.6	70.6	69.7	68.8
39․․․․․․․․․․․․․․․․․․․․․․․․․․	77.2	76.2	75.3	74.3	73.4	72.4	71.5	70.6	69.6	68.7

40․․․․․․․․․․․․․․․․․․․․․․․․․․	77.1	76.2	75.2	74.3	73.3	72.4	71.4	70.5	69.6	68.6
41․․․․․․․․․․․․․․․․․․․․․․․․․․	77.1	76.1	75.2	74.2	73.3	72.3	71.4	70.4	69.5	68.6
42․․․․․․․․․․․․․․․․․․․․․․․․․․	77.0	76.1	75.1	74.2	73.2	72.3	71.3	70.4	69.4	68.5
43․․․․․․․․․․․․․․․․․․․․․․․․․․	77.0	76.1	75.1	74.1	73.2	72.2	71.3	70.3	69.4	68.5
44․․․․․․․․․․․․․․․․․․․․․․․․․․	77.0	76.0	75.1	74.1	73.1	72.2	71.2	70.3	69.3	68.4

45․․․․․․․․․․․․․․․․․․․․․․․․․․	77.0	76.0	75.0	74.1	73.1	72.2	71.2	70.2	69.3	68.4
46․․․․․․․․․․․․․․․․․․․․․․․․․․	76.9	76.0	75.0	74.0	73.1	72.1	71.2	70.2	69.3	68.3
47․․․․․․․․․․․․․․․․․․․․․․․․․․	76.9	75.9	75.0	74.0	73.1	72.1	71.1	70.2	69.2	68.3
48․․․․․․․․․․․․․․․․․․․․․․․․․․	76.9	75.9	75.0	74.0	73.0	72.1	71.1	70.1	69.2	68.2
49․․․․․․․․․․․․․․․․․․․․․․․․․․	76.9	75.9	74.9	74.0	73.0	72.0	71.1	70.1	69.1	68.2

50․․․․․․․․․․․․․․․․․․․․․․․․․․	76.9	75.9	74.9	73.9	73.0	72.0	71.0	70.1	69.1	68.2
51․․․․․․․․․․․․․․․․․․․․․․․․․․	76.8	75.9	74.9	73.9	73.0	72.0	71.0	70.1	69.1	68.1
52․․․․․․․․․․․․․․․․․․․․․․․․․․	76.8	75.9	74.9	73.9	72.9	72.0	71.0	70.0	69.1	68.1
53․․․․․․․․․․․․․․․․․․․․․․․․․․	76.8	75.8	74.9	73.9	72.9	71.9	71.0	70.0	69.0	68.1
54․․․․․․․․․․․․․․․․․․․․․․․․․․	76.8	75.8	74.8	73.9	72.9	71.9	71.0	70.0	69.0	68.1

55․․․․․․․․․․․․․․․․․․․․․․․․․․	76.8	75.8	74.8	73.9	72.9	71.9	70.9	70.0	69.0	68.0
56․․․․․․․․․․․․․․․․․․․․․․․․․․	76.8	75.8	74.8	73.8	72.9	71.9	70.9	69.9	69.0	68.0
57․․․․․․․․․․․․․․․․․․․․․․․․․․	76.8	75.8	74.8	73.8	72.9	71.9	70.9	69.9	69.0	68.0
58․․․․․․․․․․․․․․․․․․․․․․․․․․	76.8	75.8	74.8	73.8	72.8	71.9	70.9	69.9	68.9	68.0
59․․․․․․․․․․․․․․․․․․․․․․․․․․	76.7	75.8	74.8	73.8	72.8	71.9	70.9	69.9	68.9	68.0

60․․․․․․․․․․․․․․․․․․․․․․․․․․	76.7	75.8	74.8	73.8	72.8	71.8	70.9	69.9	68.9	67.9
61․․․․․․․․․․․․․․․․․․․․․․․․․․	76.7	75.7	74.8	73.8	72.8	71.8	70.9	69.9	68.9	67.9
62․․․․․․․․․․․․․․․․․․․․․․․․․․	76.7	75.7	74.8	73.8	72.8	71.8	70.8	69.9	68.9	67.9
63․․․․․․․․․․․․․․․․․․․․․․․․․․	76.7	75.7	74.8	73.8	72.8	71.8	70.8	69.9	68.9	67.9
64․․․․․․․․․․․․․․․․․․․․․․․․․․	76.7	75.7	74.7	73.8	72.8	71.8	70.8	69.8	68.9	67.9

65․․․․․․․․․․․․․․․․․․․․․․․․․․	76.7	75.7	74.7	73.8	72.8	71.8	70.8	69.8	68.9	67.9
66․․․․․․․․․․․․․․․․․․․․․․․․․․	76.7	75.7	74.7	73.7	72.8	71.8	70.8	69.8	68.9	67.9
67․․․․․․․․․․․․․․․․․․․․․․․․․․	76.7	75.7	74.7	73.7	72.8	71.8	70.8	69.8	68.8	67.9
68․․․․․․․․․․․․․․․․․․․․․․․․․․	76.7	75.7	74.7	73.7	72.8	71.8	70.8	69.8	68.8	67.9
69․․․․․․․․․․․․․․․․․․․․․․․․․․	76.7	75.7	74.7	73.7	72.7	71.8	70.8	69.8	68.8	67.8

70․․․․․․․․․․․․․․․․․․․․․․․․․․	76.7	75.7	74.7	73.7	72.7	71.8	70.8	69.8	68.8	67.8
71․․․․․․․․․․․․․․․․․․․․․․․․․․	76.7	75.7	74.7	73.7	72.7	71.8	70.8	69.8	68.8	67.8
72․․․․․․․․․․․․․․․․․․․․․․․․․․	76.7	75.7	74.7	73.7	72.7	71.8	70.8	69.8	68.8	67.8
73․․․․․․․․․․․․․․․․․․․․․․․․․․	76.7	75.7	74.7	73.7	72.7	71.7	70.8	69.8	68.8	67.8
74․․․․․․․․․․․․․․․․․․․․․․․․․․	76.7	75.7	74.7	73.7	72.7	71.7	70.8	69.8	68.8	67.8

75․․․․․․․․․․․․․․․․․․․․․․․․․․	76.7	75.7	74.7	73.7	72.7	71.7	70.8	69.8	68.8	67.8
76․․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.7	74.7	73.7	72.7	71.7	70.8	69.8	68.8	67.8
77․․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.7	74.7	73.7	72.7	71.7	70.8	69.8	68.8	67.8
78․․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.7	74.7	73.7	72.7	71.7	70.7	69.8	68.8	67.8
79․․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.7	74.7	73.7	72.7	71.7	70.7	69.8	68.8	67.8

80․․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.7	74.7	73.7	72.7	71.7	70.7	69.8	68.8	67.8
81․․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.7	74.7	73.7	72.7	71.7	70.7	69.8	68.8	67.8
82․․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.7	74.7	73.7	72.7	71.7	70.7	69.8	68.8	67.8
83․․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.7	74.7	73.7	72.7	71.7	70.7	69.8	68.8	67.8
84․․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.7	74.7	73.7	72.7	71.7	70.7	69.8	68.8	67.8

85․․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.7	74.7	73.7	72.7	71.7	70.7	69.8	68.8	67.8
86․․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.7	74.7	73.7	72.7	71.7	70.7	69.8	68.8	67.8
87․․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.7	74.7	73.7	72.7	71.7	70.7	69.8	68.8	67.8
88․․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.7	74.7	73.7	72.7	71.7	70.7	69.8	68.8	67.8
89․․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.7	74.7	73.7	72.7	71.7	70.7	69.7	68.8	67.8

90․․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.6	74.7	73.7	72.7	71.7	70.7	69.7	68.8	67.8
91․․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.6	74.7	73.7	72.7	71.7	70.7	69.7	68.8	67.8
92․․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.6	74.7	73.7	72.7	71.7	70.7	69.7	68.8	67.8
93․․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.6	74.7	73.7	72.7	71.7	70.7	69.7	68.8	67.8
94․․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.6	74.7	73.7	72.7	71.7	70.7	69.7	68.8	67.8

95․․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.6	74.7	73.7	72.7	71.7	70.7	69.7	68.8	67.8
96․․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.6	74.7	73.7	72.7	71.7	70.7	69.7	68.8	67.8
97․․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.6	74.7	73.7	72.7	71.7	70.7	69.7	68.8	67.8
98․․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.6	74.7	73.7	72.7	71.7	70.7	69.7	68.8	67.8
99․․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.6	74.7	73.7	72.7	71.7	70.7	69.7	68.8	67.8

100․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.6	74.7	73.7	72.7	71.7	70.7	69.7	68.8	67.8
101․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.6	74.7	73.7	72.7	71.7	70.7	69.7	68.8	67.8
102․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.6	74.7	73.7	72.7	71.7	70.7	69.7	68.8	67.8
103․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.6	74.7	73.7	72.7	71.7	70.7	69.7	68.8	67.8
104․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.6	74.7	73.7	72.7	71.7	70.7	69.7	68.8	67.8

105․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.6	74.7	73.7	72.7	71.7	70.7	69.7	68.8	67.8
106․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.6	74.7	73.7	72.7	71.7	70.7	69.7	68.8	67.8
107․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.6	74.7	73.7	72.7	71.7	70.7	69.7	68.8	67.8
108․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.6	74.7	73.7	72.7	71.7	70.7	69.7	68.8	67.8
109․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.6	74.7	73.7	72.7	71.7	70.7	69.7	68.8	67.8
110․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.6	74.7	73.7	72.7	71.7	70.7	69.7	68.8	67.8

111․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.6	74.7	73.7	72.7	71.7	70.7	69.7	68.8	67.8
112․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.6	74.7	73.7	72.7	71.7	70.7	69.7	68.8	67.8
113․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.6	74.7	73.7	72.7	71.7	70.7	69.7	68.8	67.8
114․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.6	74.7	73.7	72.7	71.7	70.7	69.7	68.8	67.8
115․․․․․․․․․․․․․․․․․․․․․․․․․	76.6	75.6	74.7	73.7	72.7	71.7	70.7	69.7	68.8	67.8

TABLE VI—ORDINARY JOINT LIFE AND LAST SURVIVOR ANNUITIES; TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
Ages	15	16	17	18	19	20	21	22	23	24

15․․․․․․․․․․․․․․․․․․․․․․․․․․	73.8	73.3	72.9	72.4	72.0	71.6	71.3	70.9	70.6	70.3
16․․․․․․․․․․․․․․․․․․․․․․․․․․	73.3	72.8	72.3	71.9	71.4	71.0	70.7	70.3	70.0	69.6
17․․․․․․․․․․․․․․․․․․․․․․․․․․	72.9	72.3	71.8	71.3	70.9	70.5	70.0	69.7	69.3	69.0
18․․․․․․․․․․․․․․․․․․․․․․․․․․	72.4	71.9	71.3	70.8	70.4	69.0	69.5	69.9	68.7	68.3
19․․․․․․․․․․․․․․․․․․․․․․․․․․	72.0	71.4	70.9	70.4	69.8	69.4	68.9	68.5	68.1	67.7

20․․․․․․․․․․․․․․․․․․․․․․․․․․	71.6	71.0	70.5	69.9	69.4	68.8	68.4	67.9	67.5	67.1
21․․․․․․․․․․․․․․․․․․․․․․․․․․	71.3	70.7	70.0	69.5	68.9	68.4	67.9	67.4	66.9	66.5
22․․․․․․․․․․․․․․․․․․․․․․․․․․	70.9	70.3	69.7	69.0	68.5	67.9	67.4	66.9	66.4	65.9
23․․․․․․․․․․․․․․․․․․․․․․․․․․	70.6	70.0	69.3	68.7	68.1	67.5	66.9	66.4	65.9	65.4
24․․․․․․․․․․․․․․․․․․․․․․․․․․	70.3	69.6	69.0	68.3	67.7	67.1	66.5	65.9	65.4	64.9

25․․․․․․․․․․․․․․․․․․․․․․․․․․	70.1	69.3	68.6	68.0	67.3	66.7	66.1	65.5	64.9	64.4
26․․․․․․․․․․․․․․․․․․․․․․․․․․	69.8	69.1	68.3	67.6	67.0	66.3	65.7	65.1	64.5	63.9
27․․․․․․․․․․․․․․․․․․․․․․․․․․	69.6	68.8	68.1	67.3	66.7	66.0	65.3	64.7	64.1	63.5
28․․․․․․․․․․․․․․․․․․․․․․․․․․	69.3	68.6	67.8	67.1	66.4	65.7	65.0	64.3	63.7	63.1
29․․․․․․․․․․․․․․․․․․․․․․․․․․	69.1	68.4	67.6	66.8	66.1	65.4	64.7	64.0	63.3	62.7

30․․․․․․․․․․․․․․․․․․․․․․․․․․	69.0	68.2	67.4	66.6	65.8	65.1	64.4	63.7	63.0	62.3
31․․․․․․․․․․․․․․․․․․․․․․․․․․	68.8	68.0	67.2	66.4	65.6	64.8	64.1	63.4	62.7	62.0
32․․․․․․․․․․․․․․․․․․․․․․․․․․	68.6	67.8	67.0	66.2	65.4	64.6	63.8	63.1	62.4	61.7
33․․․․․․․․․․․․․․․․․․․․․․․․․․	68.5	67.6	66.8	66.0	65.2	64.4	63.6	62.8	62.1	61.4
34․․․․․․․․․․․․․․․․․․․․․․․․․․	68.3	67.5	66.6	65.8	65.0	64.2	63.4	62.6	61.9	61.1

35․․․․․․․․․․․․․․․․․․․․․․․․․․	68.2	67.4	66.5	65.6	64.8	64.0	63.2	62.4	61.6	60.9
36․․․․․․․․․․․․․․․․․․․․․․․․․․	68.1	67.2	66.4	65.5	64.7	63.8	63.0	62.2	61.4	60.6
37․․․․․․․․․․․․․․․․․․․․․․․․․․	68.0	67.1	66.2	65.4	64.5	63.7	62.8	62.0	61.2	60.4
38․․․․․․․․․․․․․․․․․․․․․․․․․․	67.9	67.0	66.1	65.2	64.4	63.5	62.7	61.8	61.0	60.2
39․․․․․․․․․․․․․․․․․․․․․․․․․․	67.8	66.9	66.0	65.1	64.2	63.4	62.5	61.7	60.8	60.0

40․․․․․․․․․․․․․․․․․․․․․․․․․․	67.7	66.8	65.9	65.0	64.1	63.3	62.4	61.5	60.7	59.9
41․․․․․․․․․․․․․․․․․․․․․․․․․․	67.7	66.7	65.8	64.9	64.0	63.1	62.3	61.4	60.5	59.7
42․․․․․․․․․․․․․․․․․․․․․․․․․․	67.6	66.7	65.7	64.8	63.9	63.0	62.2	61.3	60.4	59.6
43․․․․․․․․․․․․․․․․․․․․․․․․․․	67.5	66.6	65.7	64.8	63.8	62.9	62.1	61.2	60.3	59.4
44․․․․․․․․․․․․․․․․․․․․․․․․․․	67.5	66.5	65.6	64.7	63.8	62.9	62.0	61.1	60.2	59.3

45․․․․․․․․․․․․․․․․․․․․․․․․․․	67.4	66.5	65.5	64.6	63.7	62.8	61.9	61.0	60.1	59.2
46․․․․․․․․․․․․․․․․․․․․․․․․․․	67.4	66.4	65.4	64.6	63.6	62.7	61.8	60.9	60.0	59.1
47․․․․․․․․․․․․․․․․․․․․․․․․․․	67.3	66.4	65.4	64.5	63.6	62.6	61.7	60.8	59.9	59.0
48․․․․․․․․․․․․․․․․․․․․․․․․․․	67.3	66.3	65.4	64.4	63.5	62.6	61.6	60.7	59.8	58.9
49․․․․․․․․․․․․․․․․․․․․․․․․․․	67.2	66.3	65.3	64.4	63.5	62.5	61.6	60.7	59.7	58.8

50․․․․․․․․․․․․․․․․․․․․․․․․․․	67.2	66.2	65.3	64.3	63.4	62.5	61.5	60.6	59.7	58.8
51․․․․․․․․․․․․․․․․․․․․․․․․․․	67.2	66.2	65.3	64.3	63.4	62.4	61.5	60.5	59.6	58.7
52․․․․․․․․․․․․․․․․․․․․․․․․․․	67.1	66.2	65.2	64.3	63.3	62.4	61.4	60.5	59.6	58.6
53․․․․․․․․․․․․․․․․․․․․․․․․․․	67.1	66.2	65.2	64.2	63.3	62.3	61.4	60.4	59.5	58.6
54․․․․․․․․․․․․․․․․․․․․․․․․․․	67.1	66.1	65.2	64.2	63.2	62.3	61.3	60.4	59.5	58.5

55․․․․․․․․․․․․․․․․․․․․․․․․․․	67.1	66.1	65.1	64.2	63.2	62.3	61.3	60.4	59.4	58.5
56․․․․․․․․․․․․․․․․․․․․․․․․․․	67.0	66.1	65.1	64.1	63.2	62.2	61.3	60.3	59.4	58.4
57․․․․․․․․․․․․․․․․․․․․․․․․․․	67.0	66.1	65.1	64.1	63.2	62.2	61.2	60.3	59.3	58.4
58․․․․․․․․․․․․․․․․․․․․․․․․․․	67.0	66.0	65.1	64.1	63.1	62.2	61.2	60.3	59.3	58.4
59․․․․․․․․․․․․․․․․․․․․․․․․․․	67.0	66.0	65.0	64.1	63.1	62.1	61.2	60.2	59.3	58.3

60․․․․․․․․․․․․․․․․․․․․․․․․․․	67.0	66.0	65.0	64.1	63.1	62.1	61.2	60.2	59.2	58.3
61․․․․․․․․․․․․․․․․․․․․․․․․․․	67.0	66.0	65.0	64.0	63.1	62.1	61.1	60.2	59.2	58.3
62․․․․․․․․․․․․․․․․․․․․․․․․․․	66.9	66.0	65.0	64.0	63.1	62.1	61.1	60.2	59.2	58.2
63․․․․․․․․․․․․․․․․․․․․․․․․․․	66.9	66.0	65.0	64.0	63.0	62.1	61.1	60.1	59.2	58.2
64․․․․․․․․․․․․․․․․․․․․․․․․․․	66.9	65.9	65.0	64.0	63.0	62.1	61.1	60.1	59.2	58.2

65․․․․․․․․․․․․․․․․․․․․․․․․․․	66.9	65.9	65.0	64.0	63.0	62.0	61.1	60.1	59.1	58.2
66․․․․․․․․․․․․․․․․․․․․․․․․․․	66.9	65.9	64.9	64.0	63.0	62.0	61.1	60.1	59.1	58.2
67․․․․․․․․․․․․․․․․․․․․․․․․․․	66.9	65.9	64.9	64.0	63.0	62.0	61.1	60.1	59.1	58.1
68․․․․․․․․․․․․․․․․․․․․․․․․․․	66.9	65.9	64.9	64.0	63.0	62.0	61.0	60.1	59.1	58.1
69․․․․․․․․․․․․․․․․․․․․․․․․․․	66.9	65.9	64.9	63.9	63.0	62.0	61.0	60.0	59.1	58.1

70․․․․․․․․․․․․․․․․․․․․․․․․․․	66.9	65.9	64.9	63.9	63.0	62.0	61.0	60.0	59.1	58.1
71․․․․․․․․․․․․․․․․․․․․․․․․․․	66.9	65.9	64.9	63.9	62.9	62.0	61.0	60.0	59.1	58.1
72․․․․․․․․․․․․․․․․․․․․․․․․․․	66.9	65.9	64.9	63.9	62.9	62.0	61.0	60.0	59.0	58.1
73․․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.9	64.9	63.9	62.9	62.0	61.0	60.0	59.0	58.1
74․․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.9	64.9	63.9	62.9	62.0	61.0	60.0	59.0	58.1

75․․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.9	64.9	63.9	62.9	61.9	61.0	60.0	59.0	58.1
76․․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.9	64.9	63.9	62.9	61.9	61.0	60.0	59.0	58.0
77․․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.9	64.9	63.9	63.9	62.9	61.0	60.0	59.0	58.0
78․․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.9	63.9	62.9	61.9	61.0	60.0	59.0	58.0

79․․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.9	63.9	62.9	61.9	61.0	60.0	59.0	58.0
80․․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.9	64.9	63.9	62.9	61.9	60.9	60.0	59.0	58.0
81․․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.9	63.9	62.9	61.9	60.9	60.0	59.0	58.0
82․․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.9	63.9	62.9	61.9	60.9	60.0	59.0	58.0
83․․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.9	63.9	62.9	61.9	60.9	60.0	59.0	58.0

84․․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	60.0	59.0	58.0
85․․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	60.0	59.0	58.0
86․․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	60.0	59.0	58.0
87․․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	60.0	59.0	58.0
88․․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	60.0	59.0	58.0

89․․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	60.0	59.0	58.0
90․․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	60.0	59.0	58.0
91․․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	60.0	59.0	58.0
92․․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	59.9	59.0	58.0
93․․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	59.9	59.0	58.0

94․․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	59.9	59.0	58.0
95․․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	59.9	59.0	58.0
96․․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	59.9	59.0	58.0
97․․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	59.9	59.0	58.0
98․․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	59.9	59.0	58.0

99․․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	59.9	59.0	58.0
100․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	59.9	59.0	58.0
101․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	59.9	59.0	58.0
102․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	59.9	59.0	58.0
103․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	59.9	59.0	58.0

104․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	59.9	59.0	58.0
105․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	59.9	59.0	58.0
106․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	59.9	59.0	58.0
107․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	59.9	59.0	58.0
108․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	59.9	59.0	58.0

109․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	59.9	59.0	58.0
110․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	59.9	59.0	58.0
111․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	59.9	59.0	58.0
112․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	59.9	59.0	58.0
113․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	59.9	59.0	58.0

114․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	59.9	59.0	58.0
115․․․․․․․․․․․․․․․․․․․․․․․․․	66.8	65.8	64.8	63.9	62.9	61.9	60.9	59.9	59.0	58.0

TABLE VI—ORDINARY JOINT LIFE AND LAST SURVIVOR ANNUITIES; TWO LIVES—EXPECTED RETURN MULTIPLES
Ages	25	26	27	28	29	30	31	32	33	34

25․․․․․․․․․․․․․․․․․․․․․․․․․․	63.9	63.4	62.9	62.5	62.1	61.7	61.3	61.0	60.7	60.4
26․․․․․․․․․․․․․․․․․․․․․․․․․․	63.4	62.9	62.4	61.9	61.5	61.1	60.7	60.4	60.0	59.7
27․․․․․․․․․․․․․․․․․․․․․․․․․․	62.9	62.4	61.9	61.4	60.9	60.5	60.1	59.7	59.4	59.0
28․․․․․․․․․․․․․․․․․․․․․․․․․․	62.5	61.9	61.4	60.9	60.4	60.0	59.5	59.1	58.7	58.4
29․․․․․․․․․․․․․․․․․․․․․․․․․․	62.1	61.5	60.9	60.4	59.9	59.4	59.0	58.5	58.1	57.7

30․․․․․․․․․․․․․․․․․․․․․․․․․․	61.7	61.1	60.5	60.0	59.4	58.9	58.4	58.0	57.5	57.1
31․․․․․․․․․․․․․․․․․․․․․․․․․․	61.3	60.7	60.1	59.5	59.0	58.4	57.9	57.4	57.0	56.5
32․․․․․․․․․․․․․․․․․․․․․․․․․․	61.0	60.4	59.7	59.1	58.5	58.0	57.4	56.9	56.4	56.0
33․․․․․․․․․․․․․․․․․․․․․․․․․․	60.7	60.0	59.4	58.7	58.1	57.5	57.0	56.4	55.9	55.5
34․․․․․․․․․․․․․․․․․․․․․․․․․․	60.4	59.7	59.0	58.4	57.7	57.1	56.5	56.0	55.5	54.9

35․․․․․․․․․․․․․․․․․․․․․․․․․․	60.1	59.4	58.7	58.0	57.4	56.7	56.1	55.6	55.0	54.5
36․․․․․․․․․․․․․․․․․․․․․․․․․․	59.9	59.1	58.4	57.7	57.0	56.4	55.8	55.1	54.6	54.0
37․․․․․․․․․․․․․․․․․․․․․․․․․․	59.6	58.9	58.1	57.4	56.7	56.0	55.4	54.8	54.2	53.6
38․․․․․․․․․․․․․․․․․․․․․․․․․․	59.4	58.6	57.9	57.9	56.4	55.7	55.1	54.4	53.8	53.2
39․․․․․․․․․․․․․․․․․․․․․․․․․․	59.2	58.4	57.7	56.9	56.2	55.4	54.7	54.1	53.4	52.8

40․․․․․․․․․․․․․․․․․․․․․․․․․․	59.0	58.2	57.4	56.7	55.9	55.2	54.5	53.8	53.1	52.4
41․․․․․․․․․․․․․․․․․․․․․․․․․․	58.9	58.0	57.2	56.4	55.7	54.9	54.2	53.5	52.8	52.1
42․․․․․․․․․․․․․․․․․․․․․․․․․․	58.7	57.9	57.1	56.2	55.5	54.7	53.9	53.2	52.5	51.8
43․․․․․․․․․․․․․․․․․․․․․․․․․․	58.6	57.7	56.9	56.1	55.3	54.5	53.7	52.9	52.2	51.5
44․․․․․․․․․․․․․․․․․․․․․․․․․․	58.4	57.6	56.7	55.9	55.1	54.3	53.5	52.7	52.0	51.2

45․․․․․․․․․․․․․․․․․․․․․․․․․․	58.3	57.4	56.6	55.7	54.9	54.1	53.3	52.5	51.7	51.0
46․․․․․․․․․․․․․․․․․․․․․․․․․․	58.2	57.3	56.5	55.6	54.8	53.9	53.1	52.3	51.5	50.7
47․․․․․․․․․․․․․․․․․․․․․․․․․․	58.1	57.2	56.3	55.5	54.6	53.8	52.9	52.1	51.3	50.5
48․․․․․․․․․․․․․․․․․․․․․․․․․․	58.0	57.1	56.2	55.3	54.5	53.6	52.8	51.9	51.1	50.3
49․․․․․․․․․․․․․․․․․․․․․․․․․․	57.9	57.0	56.1	55.2	54.4	53.5	52.6	51.8	51.0	50.1

50․․․․․․․․․․․․․․․․․․․․․․․․․․	57.8	56.9	56.0	55.1	54.2	53.4	52.5	51.7	50.8	50.0
51․․․․․․․․․․․․․․․․․․․․․․․․․․	57.8	56.9	55.9	55.0	54.1	53.3	52.4	51.5	50.7	49.8
52․․․․․․․․․․․․․․․․․․․․․․․․․․	57.7	56.8	55.9	55.0	54.1	53.2	52.3	51.4	50.5	49.7
53․․․․․․․․․․․․․․․․․․․․․․․․․․	57.6	56.7	55.8	54.9	54.0	53.1	52.2	51.3	50.4	49.6
54․․․․․․․․․․․․․․․․․․․․․․․․․․	57.6	56.7	55.7	54.8	53.9	53.0	52.1	51.2	50.3	49.4

55․․․․․․․․․․․․․․․․․․․․․․․․․․	57.5	56.6	55.7	54.7	53.8	52.9	52.0	51.1	40.2	49.3
56․․․․․․․․․․․․․․․․․․․․․․․․․․	57.5	56.5	55.6	54.7	53.8	52.8	51.9	51.0	50.1	49.2
57․․․․․․․․․․․․․․․․․․․․․․․․․․	57.4	56.5	55.6	54.6	53.7	52.8	51.9	50.9	50.0	49.1
58․․․․․․․․․․․․․․․․․․․․․․․․․․	57.4	56.5	55.5	54.6	53.6	52.7	51.8	50.9	50.0	49.1
59․․․․․․․․․․․․․․․․․․․․․․․․․․	57.4	56.4	55.5	54.5	53.6	52.7	51.7	50.8	49.9	49.0

60․․․․․․․․․․․․․․․․․․․․․․․․․․	57.3	56.4	55.4	54.5	53.6	52.6	51.7	50.8	49.8	48.9
61․․․․․․․․․․․․․․․․․․․․․․․․․․	57.3	56.4	55.4	54.5	53.5	52.6	51.6	50.7	49.8	48.9
62․․․․․․․․․․․․․․․․․․․․․․․․․․	57.3	56.3	55.4	54.4	53.5	52.5	51.6	50.7	49.7	48.8
63․․․․․․․․․․․․․․․․․․․․․․․․․․	57.3	56.3	55.3	54.4	53.4	52.5	51.6	50.6	49.7	48.7
64․․․․․․․․․․․․․․․․․․․․․․․․․․	57.2	56.3	55.3	54.4	53.4	52.5	51.5	50.6	49.6	48.7

65․․․․․․․․․․․․․․․․․․․․․․․․․․	57.2	56.3	55.3	54.3	53.4	52.4	51.5	50.5	49.6	48.7
66․․․․․․․․․․․․․․․․․․․․․․․․․․	57.2	56.2	55.3	54.3	53.4	52.4	51.5	50.5	49.6	48.6
67․․․․․․․․․․․․․․․․․․․․․․․․․․	57.2	56.2	55.3	54.3	53.3	52.4	51.4	50.5	49.5	48.6
68․․․․․․․․․․․․․․․․․․․․․․․․․․	57.2	56.2	55.2	54.3	53.3	52.4	51.4	50.4	49.5	48.6
69․․․․․․․․․․․․․․․․․․․․․․․․․․	57.1	56.2	55.2	54.3	53.3	52.3	51.4	50.4	49.5	48.5

70․․․․․․․․․․․․․․․․․․․․․․․․․․	57.1	56.2	55.2	54.2	53.3	52.3	51.4	50.4	49.4	48.5
71․․․․․․․․․․․․․․․․․․․․․․․․․․	57.1	56.2	55.2	54.2	53.3	52.3	51.3	50.4	49.4	48.5
72․․․․․․․․․․․․․․․․․․․․․․․․․․	57.1	56.1	55.2	54.2	53.2	52.3	51.3	50.4	49.4	48.5
73․․․․․․․․․․․․․․․․․․․․․․․․․․	57.1	56.1	55.2	54.2	53.2	52.3	51.3	50.3	49.4	48.4
74․․․․․․․․․․․․․․․․․․․․․․․․․․	57.1	56.1	55.2	54.2	53.2	52.3	51.3	50.3	49.4	48.4

75․․․․․․․․․․․․․․․․․․․․․․․․․․	57.1	56.1	55.1	54.2	53.2	52.2	51.3	50.3	49.4	48.4
76․․․․․․․․․․․․․․․․․․․․․․․․․․	57.1	56.1	55.1	54.2	53.2	52.2	51.3	50.3	49.3	48.4
77․․․․․․․․․․․․․․․․․․․․․․․․․․	57.1	56.1	55.1	54.2	53.2	52.2	51.3	50.3	49.3	48.4
78․․․․․․․․․․․․․․․․․․․․․․․․․․	57.1	56.1	55.1	54.2	53.2	52.2	51.3	50.3	49.3	48.4
79․․․․․․․․․․․․․․․․․․․․․․․․․․	57.1	56.1	55.1	54.1	53.2	52.2	51.2	50.3	49.3	48.4

80․․․․․․․․․․․․․․․․․․․․․․․․․․	57.1	56.1	55.1	54.1	53.2	52.2	51.2	50.3	49.3	48.3
81․․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.1	55.1	54.1	53.2	52.2	51.2	50.3	49.3	48.3
82․․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.1	55.1	54.1	53.2	52.2	51.2	50.3	49.3	48.3
83․․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.1	55.1	54.1	53.2	52.2	51.2	50.3	49.3	48.3
84․․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.1	55.1	54.1	53.2	52.2	51.2	50.3	49.3	48.3

85․․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.1	55.1	54.1	53.2	52.2	51.2	50.2	49.3	48.3
86․․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.1	55.1	54.1	53.1	52.2	51.2	50.2	49.3	48.3
87․․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.1	55.1	54.1	53.1	52.2	51.2	50.2	49.3	48.3
88․․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.1	55.1	54.1	53.1	52.2	51.2	50.2	49.3	48.3
89․․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.1	55.1	54.1	53.1	52.2	51.2	50.2	49.3	48.3

90․․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.1	55.1	54.1	53.1	52.2	51.2	50.2	49.3	48.3
91․․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.1	55.1	54.1	53.1	52.2	51.2	50.2	49.3	48.3
92․․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.1	55.1	54.1	53.1	52.2	51.2	50.2	49.3	48.3
93․․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.1	55.1	54.1	53.1	52.2	51.2	50.2	49.3	48.3
94․․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.0	55.1	54.1	53.1	52.2	51.2	50.2	49.3	48.3

95․․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.0	55.1	54.1	53.1	52.2	51.2	50.2	49.3	48.3
96․․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.0	55.1	54.1	53.1	52.2	51.2	50.2	49.3	48.3
97․․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.0	55.1	54.1	53.1	52.2	51.2	50.2	49.3	48.3
98․․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.0	55.1	54.1	53.1	52.2	51.2	50.2	49.3	48.3
99․․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.0	55.1	54.1	53.1	52.2	51.2	50.2	49.3	48.3

100․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.0	55.1	54.1	53.1	52.2	51.2	50.2	49.3	48.3
101․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.0	55.1	54.1	53.1	52.2	51.2	50.2	49.3	48.3
102․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.0	55.1	54.1	53.1	52.2	51.2	50.2	49.3	48.3
103․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.0	55.1	54.1	53.1	52.2	51.2	50.2	49.3	48.3
104․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.0	55.1	54.1	53.1	52.2	51.2	50.2	49.3	48.3

105․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.0	55.1	54.1	53.1	52.2	51.2	50.2	49.3	48.3
106․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.0	55.1	54.1	53.1	52.2	51.2	50.2	49.3	48.3
107․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.0	55.1	54.1	53.1	52.2	51.2	50.2	49.3	48.3
108․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.0	55.1	54.1	53.1	52.2	51.2	50.2	49.3	48.3
109․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.0	55.1	54.1	53.1	52.2	51.2	50.2	49.3	48.3

110․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.0	55.1	54.1	53.1	52.2	51.2	50.2	49.3	48.3
111․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.0	55.1	54.1	53.1	52.2	51.2	50.2	49.3	48.3
112․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.0	55.1	54.1	53.1	52.2	51.2	50.2	49.3	48.3
113․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.0	55.1	54.1	53.1	52.2	51.2	50.2	49.3	48.3
114․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.0	55.1	54.1	53.1	52.2	51.2	50.2	49.3	48.3
115․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.0	55.1	54.1	53.1	52.2	51.2	50.2	49.3	48.3

TABLE VI—ORDINARY JOINT LIFE AND LAST SURVIVOR ANNUITIES; TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
Ages	35	36	37	38	39	40	41	42	43	44

35․․․․․․․․․․․․․․․․․․․․․․․․․․	54.0	53.5	53.0	52.6	52.2	51.8	51.4	51.1	50.8	50.5
36․․․․․․․․․․․․․․․․․․․․․․․․․․	53.5	53.0	52.5	52.0	51.6	51.2	50.8	50.4	50.1	49.8
37․․․․․․․․․․․․․․․․․․․․․․․․․․	53.0	52.5	52.0	51.5	51.0	50.6	50.2	49.8	49.5	49.1
38․․․․․․․․․․․․․․․․․․․․․․․․․․	52.6	52.0	51.5	51.0	50.5	50.0	49.6	49.2	48.8	48.5
39․․․․․․․․․․․․․․․․․․․․․․․․․․	52.2	51.6	51.0	50.5	50.0	49.5	49.1	48.6	48.2	47.8

40․․․․․․․․․․․․․․․․․․․․․․․․․․	51.8	51.2	50.6	50.0	49.5	49.0	48.5	48.1	47.6	47.2
41․․․․․․․․․․․․․․․․․․․․․․․․․․	51.4	50.8	50.2	49.6	49.1	48.5	48.0	47.5	47.1	46.7
42․․․․․․․․․․․․․․․․․․․․․․․․․․	51.1	50.4	49.8	49.2	48.6	48.1	47.5	47.0	46.6	46.1
43․․․․․․․․․․․․․․․․․․․․․․․․․․	50.8	50.1	49.5	48.8	48.2	47.6	47.1	46.6	46.0	45.6
44․․․․․․․․․․․․․․․․․․․․․․․․․․	50.5	49.8	49.1	48.5	47.8	47.2	46.7	46.1	45.6	45.1

45․․․․․․․․․․․․․․․․․․․․․․․․․․	50.2	49.5	48.8	48.1	47.5	46.9	46.3	45.7	45.1	44.6
46․․․․․․․․․․․․․․․․․․․․․․․․․․	50.0	49.2	48.5	47.8	47.2	46.5	45.9	45.3	44.7	44.1
47․․․․․․․․․․․․․․․․․․․․․․․․․․	49.7	49.0	48.3	47.5	46.8	46.2	45.5	44.9	44.3	43.7
48․․․․․․․․․․․․․․․․․․․․․․․․․․	49.5	48.8	48.0	47.3	46.6	45.9	45.2	44.5	43.9	43.3
49․․․․․․․․․․․․․․․․․․․․․․․․․․	49.3	48.5	47.8	47.0	46.3	45.6	44.9	44.2	43.6	42.9

50․․․․․․․․․․․․․․․․․․․․․․․․․․	49.2	48.4	47.6	46.8	46.0	45.3	44.6	43.9	43.2	42.6
51․․․․․․․․․․․․․․․․․․․․․․․․․․	49.0	48.2	47.4	46.6	45.8	45.1	44.3	43.6	42.9	44.2
52․․․․․․․․․․․․․․․․․․․․․․․․․․	48.8	48.0	47.2	46.4	45.6	44.8	44.1	43.3	42.6	41.9
53․․․․․․․․․․․․․․․․․․․․․․․․․․	48.7	47.9	47.0	46.2	45.4	44.6	43.9	43.1	42.4	41.7
54․․․․․․․․․․․․․․․․․․․․․․․․․․	48.6	47.7	46.9	46.0	45.2	44.4	43.6	42.9	42.1	41.4

55․․․․․․․․․․․․․․․․․․․․․․․․․․	48.5	47.6	46.7	45.9	45.1	44.2	43.4	42.7	41.9	41.2
56․․․․․․․․․․․․․․․․․․․․․․․․․․	48.3	47.5	46.6	45.8	44.9	44.1	43.3	42.5	41.7	40.9
57․․․․․․․․․․․․․․․․․․․․․․․․․․	48.3	47.4	46.5	45.6	44.8	43.9	43.1	42.3	41.5	40.7
58․․․․․․․․․․․․․․․․․․․․․․․․․․	48.2	47.3	46.4	45.5	44.7	43.8	43.0	42.1	41.3	40.5
59․․․․․․․․․․․․․․․․․․․․․․․․․․	48.1	47.2	46.3	45.4	44.5	43.7	42.8	42.0	41.2	40.4

60․․․․․․․․․․․․․․․․․․․․․․․․․․	48.0	47.1	46.2	45.3	44.4	43.6	42.7	41.9	41.0	40.2
61․․․․․․․․․․․․․․․․․․․․․․․․․․	47.9	47.0	46.1	45.2	44.3	43.5	42.6	41.7	40.9	40.0
62․․․․․․․․․․․․․․․․․․․․․․․․․․	47.9	47.0	46.0	45.1	44.2	43.4	42.5	41.6	40.8	39.9
63․․․․․․․․․․․․․․․․․․․․․․․․․․	47.8	46.9	46.0	45.1	44.2	43.3	42.4	41.5	40.6	39.8
64․․․․․․․․․․․․․․․․․․․․․․․․․․	47.8	46.8	45.9	45.0	44.1	43.2	42.3	41.4	40.5	39.7

65․․․․․․․․․․․․․․․․․․․․․․․․․․	47.7	46.8	45.9	44.9	44.0	43.1	42.2	41.3	40.4	39.6
66․․․․․․․․․․․․․․․․․․․․․․․․․․	47.7	46.7	45.8	44.9	44.0	43.1	42.2	41.3	40.4	39.5
67․․․․․․․․․․․․․․․․․․․․․․․․․․	47.6	46.7	45.8	44.8	43.9	43.0	42.1	41.2	40.3	39.4
68․․․․․․․․․․․․․․․․․․․․․․․․․․	47.6	46.7	45.7	44.8	43.9	42.9	42.0	41.1	40.2	39.3
69․․․․․․․․․․․․․․․․․․․․․․․․․․	47.6	46.6	45.7	44.8	43.8	42.9	42.0	41.1	40.2	39.3

70․․․․․․․․․․․․․․․․․․․․․․․․․․	47.5	46.6	45.7	44.7	43.8	42.9	41.9	41.0	40.1	39.2
71․․․․․․․․․․․․․․․․․․․․․․․․․․	47.5	46.6	45.6	44.7	43.8	42.8	41.9	41.0	40.1	39.1
72․․․․․․․․․․․․․․․․․․․․․․․․․․	47.5	46.6	45.6	44.7	43.7	42.8	41.9	40.9	40.0	39.1
73․․․․․․․․․․․․․․․․․․․․․․․․․․	47.5	46.5	45.6	44.6	43.7	42.8	41.8	40.9	40.0	39.0
74․․․․․․․․․․․․․․․․․․․․․․․․․․	47.5	46.5	45.6	44.6	43.7	42.7	41.8	40.9	39.9	39.0

75․․․․․․․․․․․․․․․․․․․․․․․․․․	47.4	46.5	45.5	44.6	43.6	42.7	41.8	40.8	39.9	39.0
76․․․․․․․․․․․․․․․․․․․․․․․․․․	47.4	46.5	45.5	44.6	43.6	42.7	41.7	40.8	39.9	38.9
77․․․․․․․․․․․․․․․․․․․․․․․․․․	47.4	46.5	45.5	44.6	43.6	42.7	41.7	40.8	39.8	38.9
78․․․․․․․․․․․․․․․․․․․․․․․․․․	47.4	46.4	45.5	44.5	43.6	42.6	41.7	40.7	39.8	38.9
79․․․․․․․․․․․․․․․․․․․․․․․․․․	47.4	46.4	45.5	44.5	43.6	42.6	41.7	40.7	39.8	38.9

80․․․․․․․․․․․․․․․․․․․․․․․․․․	47.4	46.4	45.5	44.5	43.6	42.6	41.7	40.7	39.8	38.8
81․․․․․․․․․․․․․․․․․․․․․․․․․․	47.4	46.4	45.5	44.5	43.5	42.6	41.6	40.7	39.8	38.8
82․․․․․․․․․․․․․․․․․․․․․․․․․․	47.4	46.4	45.4	44.5	43.5	42.6	41.6	40.7	39.7	38.8
83․․․․․․․․․․․․․․․․․․․․․․․․․․	47.4	46.4	45.4	44.5	43.5	42.6	41.6	40.7	39.7	38.8
84․․․․․․․․․․․․․․․․․․․․․․․․․․	47.4	46.4	45.4	44.5	43.5	42.6	41.6	40.7	39.7	38.8

85․․․․․․․․․․․․․․․․․․․․․․․․․․	47.4	46.4	45.4	44.5	43.5	42.6	41.6	40.7	39.7	38.8
86․․․․․․․․․․․․․․․․․․․․․․․․․․	47.3	46.4	45.4	44.5	43.5	42.5	41.6	40.6	39.7	38.8
87․․․․․․․․․․․․․․․․․․․․․․․․․․	47.3	46.4	45.4	44.5	43.5	42.5	41.6	40.6	39.7	38.7
88․․․․․․․․․․․․․․․․․․․․․․․․․․	47.3	46.4	45.4	44.5	43.5	42.5	41.6	40.6	39.7	38.7
89․․․․․․․․․․․․․․․․․․․․․․․․․․	47.3	46.4	45.4	44.4	43.5	42.5	41.6	40.6	39.7	38.7

90․․․․․․․․․․․․․․․․․․․․․․․․․․	47.3	46.4	45.4	44.4	43.5	42.5	41.6	40.6	39.7	38.7
91․․․․․․․․․․․․․․․․․․․․․․․․․․	47.3	46.4	45.4	44.4	43.5	42.5	41.6	40.6	39.7	39.7
92․․․․․․․․․․․․․․․․․․․․․․․․․․	47.3	46.4	45.4	44.4	44.4	43.5	42.5	41.6	40.6	38.7
93․․․․․․․․․․․․․․․․․․․․․․․․․․	47.3	46.4	45.4	43.5	42.5	41.6	40.6	39.7	39.7	38.7
94․․․․․․․․․․․․․․․․․․․․․․․․․․	47.3	46.4	45.4	44.4	43.5	42.5	41.6	40.6	39.7	38.7

95․․․․․․․․․․․․․․․․․․․․․․․․․․	47.3	46.4	45.4	44.4	43.5	42.5	41.6	40.6	39.7	38.7
96․․․․․․․․․․․․․․․․․․․․․․․․․․	47.3	46.4	45.4	44.4	43.5	42.5	41.6	40.6	39.7	38.7
97․․․․․․․․․․․․․․․․․․․․․․․․․․	47.3	46.4	45.4	44.4	43.5	42.5	41.6	40.6	39.6	38.7
98․․․․․․․․․․․․․․․․․․․․․․․․․․	47.3	46.4	45.4	44.4	43.5	42.5	41.6	40.6	39.6	38.7
99․․․․․․․․․․․․․․․․․․․․․․․․․․	47.3	46.4	45.4	44.4	43.5	42.5	41.5	40.6	39.6	38.7

100․․․․․․․․․․․․․․․․․․․․․․․․․	47.3	46.4	45.4	44.4	43.5	42.5	41.5	40.6	39.6	38.7
101․․․․․․․․․․․․․․․․․․․․․․․․․	47.3	46.4	45.4	44.4	43.5	42.5	41.5	40.6	39.6	38.7
102․․․․․․․․․․․․․․․․․․․․․․․․․	47.3	46.4	45.4	44.4	43.5	42.5	41.5	40.6	39.6	38.7
103․․․․․․․․․․․․․․․․․․․․․․․․․	47.3	46.4	45.4	44.4	43.5	42.5	41.5	40.6	39.6	38.7
104․․․․․․․․․․․․․․․․․․․․․․․․․	47.3	46.4	45.4	44.4	43.5	42.5	41.5	40.6	39.6	38.7

105․․․․․․․․․․․․․․․․․․․․․․․․․	47.3	46.4	45.4	44.4	43.5	42.5	41.5	40.6	39.6	38.7
106․․․․․․․․․․․․․․․․․․․․․․․․․	47.3	46.4	45.4	44.4	43.5	42.5	41.5	40.6	39.6	38.7
107․․․․․․․․․․․․․․․․․․․․․․․․․	47.3	46.4	45.4	44.4	43.5	42.5	41.5	40.6	39.6	38.7
108․․․․․․․․․․․․․․․․․․․․․․․․․	47.3	46.4	45.4	44.4	43.5	42.5	41.5	40.6	39.6	38.7
109․․․․․․․․․․․․․․․․․․․․․․․․․	47.3	46.4	45.4	44.4	43.5	42.5	41.5	40.6	39.6	38.7

110․․․․․․․․․․․․․․․․․․․․․․․․․	47.3	46.4	45.4	44.4	43.5	42.5	41.5	40.6	39.6	38.7
111․․․․․․․․․․․․․․․․․․․․․․․․․	47.3	46.4	45.4	44.4	43.5	42.5	41.5	40.6	39.6	38.7
112․․․․․․․․․․․․․․․․․․․․․․․․․	47.3	46.4	45.4	44.4	43.5	42.5	41.5	40.6	39.6	38.7
113․․․․․․․․․․․․․․․․․․․․․․․․․	47.3	46.4	45.4	44.4	43.5	42.5	41.5	40.6	39.6	38.7
114․․․․․․․․․․․․․․․․․․․․․․․․․	47.3	46.4	45.4	44.4	43.5	42.5	41.5	40.6	39.6	38.7

115․․․․․․․․․․․․․․․․․․․․․․․․․	47.3	46.4	45.4	44.4	43.5	42.5	41.5	40.6	39.6	38.7

TABLE VI—ORDINARY JOINT LIFE AND LAST SURVIVOR ANNUITIES; TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
Ages	45	46	47	48	49	50	51	52	53	54

45․․․․․․․․․․․․․․․․․․․․․․․․․․	44.1	43.6	43.2	42.7	42.3	42.0	41.6	41.3	41.0	40.7
46․․․․․․․․․․․․․․․․․․․․․․․․․․	43.6	43.1	42.6	42.2	41.8	41.4	41.0	40.6	40.3	40.0
47․․․․․․․․․․․․․․․․․․․․․․․․․․	43.2	42.6	42.1	41.7	41.2	40.8	40.4	40.0	39.7	39.3
48․․․․․․․․․․․․․․․․․․․․․․․․․․	42.7	42.2	41.7	41.2	40.7	40.2	39.8	39.4	39.0	38.7
49․․․․․․․․․․․․․․․․․․․․․․․․․․	42.3	41.8	41.2	40.7	40.2	39.7	39.3	38.8	38.4	38.1

50․․․․․․․․․․․․․․․․․․․․․․․․․․	42.0	41.4	40.8	40.2	39.7	39.2	38.7	38.3	37.9	37.5
51․․․․․․․․․․․․․․․․․․․․․․․․․․	41.6	41.0	40.4	39.8	39.3	38.7	38.2	37.8	37.3	36.9
52․․․․․․․․․․․․․․․․․․․․․․․․․․	41.3	40.6	40.0	39.4	38.8	38.3	37.8	37.3	36.8	36.4
53․․․․․․․․․․․․․․․․․․․․․․․․․․	41.0	40.3	39.7	39.0	38.4	37.9	37.3	36.8	36.3	35.8
54․․․․․․․․․․․․․․․․․․․․․․․․․․	40.7	40.0	39.3	38.7	38.1	37.5	36.9	36.4	35.8	35.3

55․․․․․․․․․․․․․․․․․․․․․․․․․․	40.4	39.7	39.0	38.4	37.7	37.1	36.5	35.9	35.4	34.9
56․․․․․․․․․․․․․․․․․․․․․․․․․․	40.2	39.5	38.7	38.1	37.4	36.8	36.1	35.6	35.0	34.4
57․․․․․․․․․․․․․․․․․․․․․․․․․․	40.0	39.2	38.5	37.8	37.1	36.4	35.8	35.2	34.6	34.0
58․․․․․․․․․․․․․․․․․․․․․․․․․․	39.7	39.0	38.2	37.5	36.8	36.1	35.5	34.8	34.2	33.6
59․․․․․․․․․․․․․․․․․․․․․․․․․․	39.6	38.8	38.0	37.3	36.6	35.9	35.2	34.5	33.9	33.3

60․․․․․․․․․․․․․․․․․․․․․․․․․․	39.4	38.6	37.8	37.1	36.3	35.6	34.9	34.2	33.6	32.9
61․․․․․․․․․․․․․․․․․․․․․․․․․․	39.2	38.4	37.6	36.9	36.1	35.4	34.6	33.9	33.3	32.6
62․․․․․․․․․․․․․․․․․․․․․․․․․․	39.1	38.3	37.5	36.7	35.9	35.1	34.4	33.7	33.0	32.3
63․․․․․․․․․․․․․․․․․․․․․․․․․․	38.9	38.1	37.3	36.5	35.7	34.9	34.2	33.5	32.7	32.0
64․․․․․․․․․․․․․․․․․․․․․․․․․․	38.8	38.0	37.2	36.3	35.5	34.8	34.0	33.2	32.5	31.8

65․․․․․․․․․․․․․․․․․․․․․․․․․․	38.7	37.9	37.0	36.2	35.4	34.6	33.8	33.0	32.3	31.6
66․․․․․․․․․․․․․․․․․․․․․․․․․․	38.6	37.8	36.9	36.1	35.2	34.4	33.6	32.9	32.1	31.4
67․․․․․․․․․․․․․․․․․․․․․․․․․․	38.5	37.7	36.8	36.0	35.1	34.3	33.5	32.7	31.9	31.2
68․․․․․․․․․․․․․․․․․․․․․․․․․․	38.4	37.6	36.7	35.8	35.0	34.2	33.4	32.5	31.8	31.0
69․․․․․․․․․․․․․․․․․․․․․․․․․․	38.4	37.5	36.6	35.7	34.9	34.1	33.2	32.4	31.6	30.8

70․․․․․․․․․․․․․․․․․․․․․․․․․․	38.3	37.4	36.5	35.7	34.8	34.0	33.1	32.3	31.5	30.7
71․․․․․․․․․․․․․․․․․․․․․․․․․․	38.2	37.3	36.5	35.6	34.7	33.9	33.0	32.2	31.4	30.5
72․․․․․․․․․․․․․․․․․․․․․․․․․․	38.2	37.3	36.4	35.5	34.6	33.8	32.9	32.1	31.2	30.4
73․․․․․․․․․․․․․․․․․․․․․․․․․․	38.1	37.2	36.3	35.4	34.6	33.7	32.8	32.0	31.1	30.3
74․․․․․․․․․․․․․․․․․․․․․․․․․․	38.1	37.2	36.3	35.4	34.5	33.6	32.8	31.9	31.1	30.2

75․․․․․․․․․․․․․․․․․․․․․․․․․․	38.1	37.1	36.2	35.3	34.5	33.6	32.7	31.8	31.0	30.1
76․․․․․․․․․․․․․․․․․․․․․․․․․․	38.0	37.1	36.2	35.3	34.4	33.5	32.6	31.8	30.9	30.1
77․․․․․․․․․․․․․․․․․․․․․․․․․․	38.0	37.1	36.2	35.3	34.4	33.5	32.6	31.7	30.8	30.0
78․․․․․․․․․․․․․․․․․․․․․․․․․․	38.0	37.0	36.1	35.2	34.3	33.4	32.5	31.7	30.8	29.9
79․․․․․․․․․․․․․․․․․․․․․․․․․․	37.9	37.0	36.1	35.2	34.3	33.4	32.5	31.6	30.7	29.9

80․․․․․․․․․․․․․․․․․․․․․․․․․․	37.9	37.0	36.1	35.2	34.2	33.4	32.5	31.6	30.7	29.8
81․․․․․․․․․․․․․․․․․․․․․․․․․․	37.9	37.0	36.0	35.1	34.2	33.3	32.4	31.5	30.7	29.8
82․․․․․․․․․․․․․․․․․․․․․․․․․․	37.9	36.9	36.0	35.1	34.2	33.3	32.4	31.5	30.6	29.7
83․․․․․․․․․․․․․․․․․․․․․․․․․․	37.9	36.9	36.0	35.1	34.2	33.3	32.4	31.5	30.6	29.7
84․․․․․․․․․․․․․․․․․․․․․․․․․․	37.8	36.9	36.9	35.0	34.2	33.2	32.3	31.4	30.6	29.7

85․․․․․․․․․․․․․․․․․․․․․․․․․․	37.8	36.9	36.0	35.1	34.1	33.2	32.3	31.4	30.5	29.6
86․․․․․․․․․․․․․․․․․․․․․․․․․․	38.8	36.9	36.0	35.0	34.1	33.2	32.3	31.4	30.5	29.6
87․․․․․․․․․․․․․․․․․․․․․․․․․․	37.8	36.9	35.9	35.0	34.1	33.2	32.3	31.4	30.5	29.6
88․․․․․․․․․․․․․․․․․․․․․․․․․․	37.8	36.9	35.9	35.0	34.1	33.2	32.3	31.4	30.5	29.6
89․․․․․․․․․․․․․․․․․․․․․․․․․․	37.8	36.9	35.9	35.0	34.1	33.2	32.3	31.4	30.5	29.6

90․․․․․․․․․․․․․․․․․․․․․․․․․․	37.8	36.9	35.9	35.0	34.1	33.2	32.3	31.3	30.5	29.6
91․․․․․․․․․․․․․․․․․․․․․․․․․․	37.8	36.8	35.9	35.0	34.1	33.2	32.2	31.3	30.4	29.5
92․․․․․․․․․․․․․․․․․․․․․․․․․․	37.8	36.8	35.9	35.0	34.1	33.2	32.2	31.3	30.4	29.5
93․․․․․․․․․․․․․․․․․․․․․․․․․․	37.8	36.8	35.9	35.0	34.1	33.1	32.2	31.3	30.4	29.5
94․․․․․․․․․․․․․․․․․․․․․․․․․․	37.8	36.8	35.9	35.0	34.1	33.1	32.2	31.3	30.4	29.5

95․․․․․․․․․․․․․․․․․․․․․․․․․․	37.8	36.8	35.9	35.0	34.0	33.1	32.2	31.3	30.4	29.5
96․․․․․․․․․․․․․․․․․․․․․․․․․․	37.8	36.8	35.9	35.0	34.0	33.1	32.2	31.3	30.4	29.5
97․․․․․․․․․․․․․․․․․․․․․․․․․․	37.8	36.8	35.9	35.0	34.0	33.1	32.2	31.3	30.4	29.5
98․․․․․․․․․․․․․․․․․․․․․․․․․․	37.8	36.8	35.9	35.0	34.0	33.1	32.2	31.3	30.4	29.5
99․․․․․․․․․․․․․․․․․․․․․․․․․․	37.8	36.8	35.9	35.0	34.0	33.1	32.2	31.3	30.4	29.5

101․․․․․․․․․․․․․․․․․․․․․․․․․	37.8	36.8	35.9	35.0	34.0	33.1	32.2	31.3	30.4	29.5
102․․․․․․․․․․․․․․․․․․․․․․․․․	37.8	36.8	35.9	35.0	34.0	33.1	32.2	31.3	30.4	29.5
103․․․․․․․․․․․․․․․․․․․․․․․․․	37.7	36.8	35.9	34.9	34.0	33.1	32.2	31.3	30.4	29.5
104․․․․․․․․․․․․․․․․․․․․․․․․․	37.7	36.8	35.9	34.9	34.0	33.1	32.2	31.3	30.4	29.5
105․․․․․․․․․․․․․․․․․․․․․․․․․	37.7	36.8	35.9	34.9	34.0	33.1	32.2	31.3	30.4	29.5

106․․․․․․․․․․․․․․․․․․․․․․․․․	37.7	36.8	35.9	34.9	34.0	33.1	32.2	31.3	30.4	29.5
107․․․․․․․․․․․․․․․․․․․․․․․․․	37.7	36.8	35.9	34.9	34.0	33.1	32.2	31.3	30.4	29.5
108․․․․․․․․․․․․․․․․․․․․․․․․․	37.7	36.8	35.9	34.9	34.0	33.1	32.2	31.3	30.4	29.5
109․․․․․․․․․․․․․․․․․․․․․․․․․	37.7	36.8	35.9	34.9	34.0	33.1	32.2	31.3	30.4	29.5
110․․․․․․․․․․․․․․․․․․․․․․․․․	37.7	36.8	35.9	34.9	34.0	33.1	32.2	31.3	30.4	29.5

111․․․․․․․․․․․․․․․․․․․․․․․․․	37.7	36.8	35.9	34.9	34.0	33.1	32.2	31.3	30.4	29.5
112․․․․․․․․․․․․․․․․․․․․․․․․․	37.7	36.8	35.9	34.9	34.0	33.1	32.2	31.3	30.4	29.5
113․․․․․․․․․․․․․․․․․․․․․․․․․	37.7	36.8	35.9	34.9	34.0	33.1	32.2	31.3	30.4	29.5
114․․․․․․․․․․․․․․․․․․․․․․․․․	37.7	36.8	35.9	34.9	34.0	33.1	32.2	31.3	30.4	29.5
115․․․․․․․․․․․․․․․․․․․․․․․․․	37.7	36.8	35.9	34.9	34.0	33.1	32.2	31.3	30.4	29.5

TABLE VI—ORDINARY JOINT LIFE AND LAST SURVIVOR ANNUITIES; TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
Ages	55	56	57	58	59	60	61	62	63	64

55․․․․․․․․․․․․․․․․․․․․․․․․․․	34.4	33.9	33.5	33.1	32.7	32.3	32.0	31.7	31.4	31.1
56․․․․․․․․․․․․․․․․․․․․․․․․․․	33.9	33.4	33.0	32.5	32.1	31.7	31.4	31.0	30.7	30.4
57․․․․․․․․․․․․․․․․․․․․․․․․․․	33.5	33.0	32.5	32.0	31.6	31.2	30.8	30.4	30.1	29.8
58․․․․․․․․․․․․․․․․․․․․․․․․․․	33.1	32.5	32.0	31.5	31.1	30.6	30.2	29.9	29.5	29.2
59․․․․․․․․․․․․․․․․․․․․․․․․․․	32.7	32.1	31.6	31.1	30.6	30.1	29.7	29.3	28.9	28.6

60․․․․․․․․․․․․․․․․․․․․․․․․․․	32.3	31.7	31.2	30.6	30.1	29.7	29.2	28.8	28.4	28.0
61․․․․․․․․․․․․․․․․․․․․․․․․․․	32.0	31.4	30.8	30.2	29.7	29.2	28.7	28.3	27.8	27.4
62․․․․․․․․․․․․․․․․․․․․․․․․․․	31.7	31.0	30.4	29.9	29.3	28.8	28.3	27.8	27.3	26.9
63․․․․․․․․․․․․․․․․․․․․․․․․․․	31.4	30.7	30.1	29.5	28.9	28.4	27.8	27.3	26.9	26.4
64․․․․․․․․․․․․․․․․․․․․․․․․․․	31.1	30.4	29.8	29.2	28.6	28.0	27.4	26.9	26.4	25.9

65․․․․․․․․․․․․․․․․․․․․․․․․․․	30.9	30.2	29.5	28.9	28.2	27.6	27.1	26.5	26.0	25.5
66․․․․․․․․․․․․․․․․․․․․․․․․․․	30.6	29.9	29.2	28.6	27.9	27.3	26.7	26.1	25.6	25.1
67․․․․․․․․․․․․․․․․․․․․․․․․․․	30.4	29.7	29.0	28.3	27.6	27.0	26.4	25.8	25.2	24.7
68․․․․․․․․․․․․․․․․․․․․․․․․․․	30.2	29.5	28.8	28.1	27.4	26.7	26.1	25.5	24.9	24.3
69․․․․․․․․․․․․․․․․․․․․․․․․․․	30.1	29.3	28.6	27.8	27.1	26.5	25.8	25.2	24.6	24.0

70․․․․․․․․․․․․․․․․․․․․․․․․․․	29.9	29.1	28.4	27.6	26.9	26.2	25.6	24.9	24.3	23.7
71․․․․․․․․․․․․․․․․․․․․․․․․․․	29.7	29.0	28.2	27.5	26.7	26.0	25.3	24.7	24.0	23.4
72․․․․․․․․․․․․․․․․․․․․․․․․․․	29.6	28.8	28.1	27.3	26.5	25.8	25.1	24.4	23.8	23.1
73․․․․․․․․․․․․․․․․․․․․․․․․․․	29.5	28.7	27.9	27.1	26.4	25.6	24.9	24.2	23.5	22.9
74․․․․․․․․․․․․․․․․․․․․․․․․․․	29.4	28.6	27.8	27.0	26.2	25.5	24.7	24.0	23.3	22.7

75․․․․․․․․․․․․․․․․․․․․․․․․․․	29.3	28.5	27.7	26.9	26.1	25.3	24.6	23.8	23.1	22.4
76․․․․․․․․․․․․․․․․․․․․․․․․․․	29.2	28.4	27.6	26.8	26.0	25.2	24.4	23.7	23.0	22.3
77․․․․․․․․․․․․․․․․․․․․․․․․․․	29.1	28.3	27.5	26.7	25.9	25.1	24.3	23.6	22.8	22.1
78․․․․․․․․․․․․․․․․․․․․․․․․․․	29.1	28.2	27.4	26.6	25.8	25.0	24.2	23.4	22.7	21.9
79․․․․․․․․․․․․․․․․․․․․․․․․․․	29.0	28.2	27.3	26.5	25.7	24.9	24.1	23.3	22.6	21.8

80․․․․․․․․․․․․․․․․․․․․․․․․․․	29.0	28.1	27.3	26.4	25.6	24.8	24.0	23.2	22.4	21.7
81․․․․․․․․․․․․․․․․․․․․․․․․․․	28.9	28.1	27.2	26.4	25.5	24.7	23.9	23.1	22.3	21.6
82․․․․․․․․․․․․․․․․․․․․․․․․․․	28.9	28.0	27.2	26.3	25.5	24.6	23.8	23.0	22.3	21.5
83․․․․․․․․․․․․․․․․․․․․․․․․․․	28.8	28.0	27.1	26.3	25.4	24.6	23.8	23.0	22.2	21.4
84․․․․․․․․․․․․․․․․․․․․․․․․․․	28.8	27.9	27.1	26.2	25.4	24.5	23.7	22.9	22.1	21.3

85․․․․․․․․․․․․․․․․․․․․․․․․․․	28.8	27.9	27.0	26.2	25.3	24.5	23.7	22.8	22.0	21.3
86․․․․․․․․․․․․․․․․․․․․․․․․․․	28.7	27.9	27.0	26.1	25.3	24.5	23.6	22.8	22.0	21.2
87․․․․․․․․․․․․․․․․․․․․․․․․․․	28.7	27.8	27.0	26.1	25.3	24.4	23.6	22.8	21.9	21.1
88․․․․․․․․․․․․․․․․․․․․․․․․․․	28.7	27.8	27.0	26.1	25.2	24.4	23.5	22.7	21.9	21.1
89․․․․․․․․․․․․․․․․․․․․․․․․․․	28.7	27.8	26.9	26.1	25.2	24.4	23.5	22.7	21.9	21.1

90․․․․․․․․․․․․․․․․․․․․․․․․․․	28.7	27.8	26.9	26.1	25.2	24.3	23.5	22.7	21.8	21.0
91․․․․․․․․․․․․․․․․․․․․․․․․․․	28.7	27.8	26.9	26.0	25.2	24.3	23.5	22.6	21.8	21.0
92․․․․․․․․․․․․․․․․․․․․․․․․․․	28.6	27.8	26.9	26.0	25.2	24.3	23.5	22.6	21.8	21.0
93․․․․․․․․․․․․․․․․․․․․․․․․․․	28.6	27.8	26.9	26.0	25.1	24.3	23.4	22.6	21.8	20.9
94․․․․․․․․․․․․․․․․․․․․․․․․․․	28.6	27.7	26.9	26.0	25.1	24.3	23.4	22.6	21.7	20.9

95․․․․․․․․․․․․․․․․․․․․․․․․․․	28.6	27.7	26.9	26.0	25.1	24.3	23.4	22.6	21.7	20.9
96․․․․․․․․․․․․․․․․․․․․․․․․․․	28.6	27.7	26.9	26.0	25.1	24.2	23.4	22.6	21.7	20.9
97․․․․․․․․․․․․․․․․․․․․․․․․․․	28.6	27.7	26.8	26.0	25.1	24.2	23.4	22.5	21.7	20.9
98․․․․․․․․․․․․․․․․․․․․․․․․․․	28.6	27.7	26.8	26.0	25.1	24.2	23.4	22.5	21.7	20.9
99․․․․․․․․․․․․․․․․․․․․․․․․․․	28.6	27.7	26.8	26.0	25.1	24.2	23.4	22.5	21.7	20.9

100․․․․․․․․․․․․․․․․․․․․․․․․․	28.6	27.7	26.8	26.0	25.1	24.2	23.4	22.5	21.7	20.8
101․․․․․․․․․․․․․․․․․․․․․․․․․	28.6	27.7	26.8	25.9	25.1	24.2	23.4	22.5	21.7	20.8
102․․․․․․․․․․․․․․․․․․․․․․․․․	28.6	27.7	26.8	25.9	25.1	24.2	23.3	22.5	21.7	20.8
103․․․․․․․․․․․․․․․․․․․․․․․․․	28.6	27.7	26.8	25.9	25.1	24.2	23.3	22.5	21.7	20.8
104․․․․․․․․․․․․․․․․․․․․․․․․․	28.6	27.7	26.8	25.9	25.1	24.2	23.3	22.5	21.6	20.8

105․․․․․․․․․․․․․․․․․․․․․․․․․	28.6	27.7	26.8	25.9	25.1	24.2	23.3	22.5	21.6	20.8
106․․․․․․․․․․․․․․․․․․․․․․․․․	28.6	27.7	26.8	25.9	25.1	24.2	23.3	22.5	21.6	20.8
107․․․․․․․․․․․․․․․․․․․․․․․․․	28.6	27.7	26.8	25.9	25.1	24.2	23.3	22.5	21.6	20.8
108․․․․․․․․․․․․․․․․․․․․․․․․․	28.6	27.7	26.8	25.9	25.1	24.2	23.3	22.5	21.6	20.8
109․․․․․․․․․․․․․․․․․․․․․․․․․	28.6	27.7	26.8	25.9	25.1	24.2	23.3	22.5	21.6	20.8

110․․․․․․․․․․․․․․․․․․․․․․․․․	28.6	27.7	26.8	25.9	25.1	24.2	23.3	22.5	21.6	20.8
111․․․․․․․․․․․․․․․․․․․․․․․․․	28.6	27.7	26.8	25.9	25.0	24.2	23.3	22.5	21.6	20.8
112․․․․․․․․․․․․․․․․․․․․․․․․․	28.6	27.7	26.8	25.9	25.0	24.2	23.3	22.5	21.6	20.8
113․․․․․․․․․․․․․․․․․․․․․․․․․	28.6	27.7	26.8	25.9	25.0	24.2	23.3	22.5	21.6	20.8
114․․․․․․․․․․․․․․․․․․․․․․․․․	28.6	27.7	26.8	25.9	25.0	24.2	23.3	22.5	21.6	20.8
115․․․․․․․․․․․․․․․․․․․․․․․․․	28.6	27.7	26.8	25.9	25.0	24.2	23.3	22.5	21.6	20.8

TABLE VI—ORDINARY JOINT LIFE AND LAST SURVIVOR ANNUITIES; TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
Ages	65	66	67	68	69	70	71	72	73	74

65․․․․․․․․․․․․․․․․․․․․․․․․․․	25.0	24.6	24.2	23.8	23.4	23.1	22.8	22.5	22.2	22.0
66․․․․․․․․․․․․․․․․․․․․․․․․․․	24.6	24.1	23.7	23.3	22.9	22.5	22.2	21.9	21.6	21.4
67․․․․․․․․․․․․․․․․․․․․․․․․․․	24.2	23.7	23.2	22.8	22.4	22.0	21.7	21.3	21.0	20.8
68․․․․․․․․․․․․․․․․․․․․․․․․․․	23.8	23.3	22.8	22.3	21.9	21.5	21.2	20.8	20.5	20.2
69․․․․․․․․․․․․․․․․․․․․․․․․․․	23.4	22.9	22.4	21.9	21.5	21.1	20.7	20.3	20.0	19.6

70․․․․․․․․․․․․․․․․․․․․․․․․․․	23.1	22.5	22.0	21.5	21.1	20.6	20.2	19.8	19.4	19.1
71․․․․․․․․․․․․․․․․․․․․․․․․․․	22.8	22.2	21.7	21.2	20.7	20.2	19.8	19.4	19.0	18.6
72․․․․․․․․․․․․․․․․․․․․․․․․․․	22.5	21.9	21.3	20.8	20.3	19.8	19.4	18.9	18.5	18.2
73․․․․․․․․․․․․․․․․․․․․․․․․․․	22.2	21.6	21.0	20.5	20.0	19.4	19.0	18.5	18.1	17.7
74․․․․․․․․․․․․․․․․․․․․․․․․․․	22.0	21.4	20.8	20.2	19.6	19.1	18.6	18.2	17.7	17.3

75․․․․․․․․․․․․․․․․․․․․․․․․․․	21.8	21.1	20.5	19.9	19.3	18.8	18.3	17.8	17.3	16.9
76․․․․․․․․․․․․․․․․․․․․․․․․․․	21.6	20.9	20.3	19.7	19.1	18.5	18.0	17.5	17.0	16.5
77․․․․․․․․․․․․․․․․․․․․․․․․․․	21.4	20.7	20.1	19.4	18.8	18.3	17.7	17.2	16.7	16.2
78․․․․․․․․․․․․․․․․․․․․․․․․․․	21.2	20.5	19.9	19.2	18.6	18.0	17.5	16.9	16.4	15.9
79․․․․․․․․․․․․․․․․․․․․․․․․․․	21.1	20.4	19.7	19.0	18.4	17.8	17.2	16.7	16.1	15.6

80․․․․․․․․․․․․․․․․․․․․․․․․․․	21.0	20.2	19.5	18.9	18.2	17.6	17.0	16.4	15.9	15.4
81․․․․․․․․․․․․․․․․․․․․․․․․․․	20.8	20.1	19.4	18.7	18.1	17.4	16.8	16.2	15.7	15.1
82․․․․․․․․․․․․․․․․․․․․․․․․․․	20.7	20.0	19.3	18.6	17.9	17.3	16.6	16.0	15.5	14.9
83․․․․․․․․․․․․․․․․․․․․․․․․․․	20.6	19.9	19.2	18.5	17.8	17.1	16.5	15.9	15.3	14.7
84․․․․․․․․․․․․․․․․․․․․․․․․․․	20.5	19.8	19.1	18.4	17.7	17.0	16.3	15.7	15.1	14.5

85․․․․․․․․․․․․․․․․․․․․․․․․․․	20.5	19.7	19.0	18.3	17.6	16.9	16.2	15.6	15.0	14.4
86․․․․․․․․․․․․․․․․․․․․․․․․․․	20.4	19.6	18.9	18.2	17.5	16.8	16.1	15.5	14.8	14.2
87․․․․․․․․․․․․․․․․․․․․․․․․․․	20.4	19.6	18.8	18.1	17.4	16.7	16.0	15.4	14.7	14.1
88․․․․․․․․․․․․․․․․․․․․․․․․․․	20.3	19.5	18.8	18.0	17.3	16.6	15.9	15.3	14.6	14.0
89․․․․․․․․․․․․․․․․․․․․․․․․․․	20.3	19.5	18.7	18.0	17.2	16.5	15.8	15.2	14.5	13.9

90․․․․․․․․․․․․․․․․․․․․․․․․․․	20.2	19.4	18.7	17.9	17.2	16.5	15.8	15.1	14.5	13.8
91․․․․․․․․․․․․․․․․․․․․․․․․․․	20.2	19.4	18.6	17.9	17.1	16.4	15.7	15.0	14.4	13.7
92․․․․․․․․․․․․․․․․․․․․․․․․․․	20.2	19.4	18.6	17.8	17.1	16.4	15.7	15.0	14.3	13.7
93․․․․․․․․․․․․․․․․․․․․․․․․․․	20.1	19.3	18.6	17.8	17.1	16.3	15.6	14.9	14.3	13.6
94․․․․․․․․․․․․․․․․․․․․․․․․․․	20.1	19.3	18.5	17.8	17.0	16.3	15.6	14.9	14.2	13.6

95․․․․․․․․․․․․․․․․․․․․․․․․․․	20.1	19.3	18.5	17.8	17.0	16.3	15.6	14.9	14.2	13.5
96․․․․․․․․․․․․․․․․․․․․․․․․․․	20.1	19.3	18.5	17.7	17.0	16.2	15.5	14.8	14.2	13.5
97․․․․․․․․․․․․․․․․․․․․․․․․․․	20.1	19.3	18.5	17.7	17.0	16.2	15.5	14.8	14.1	13.5
98․․․․․․․․․․․․․․․․․․․․․․․․․․	20.1	19.3	18.5	17.7	16.9	16.2	15.5	14.8	14.1	13.4
99․․․․․․․․․․․․․․․․․․․․․․․․․․	20.0	19.2	18.5	17.7	16.9	16.2	15.5	14.7	14.1	13.4

100․․․․․․․․․․․․․․․․․․․․․․․․․	20.0	19.2	18.4	17.7	16.9	16.2	15.4	14.7	14.0	13.4
101․․․․․․․․․․․․․․․․․․․․․․․․․	20.0	19.2	18.4	17.7	16.9	16.1	15.4	14.7	14.0	13.3
102․․․․․․․․․․․․․․․․․․․․․․․․․	20.0	19.2	18.4	17.6	16.9	16.1	15.4	14.7	14.0	13.3
103․․․․․․․․․․․․․․․․․․․․․․․․․	20.0	19.2	18.4	17.6	16.9	16.1	15.4	14.7	14.0	13.3
104․․․․․․․․․․․․․․․․․․․․․․․․․	20.0	19.2	18.4	17.6	16.9	16.1	15.4	14.7	14.0	13.3

105․․․․․․․․․․․․․․․․․․․․․․․․․	20.0	19.2	18.4	17.6	16.8	16.1	15.4	14.6	13.9	13.3
106․․․․․․․․․․․․․․․․․․․․․․․․․	20.0	19.2	18.4	17.6	16.8	16.1	15.3	14.6	13.9	13.3
107․․․․․․․․․․․․․․․․․․․․․․․․․	20.0	19.2	18.4	17.6	16.8	16.1	15.3	14.6	13.9	13.2
108․․․․․․․․․․․․․․․․․․․․․․․․․	20.0	19.2	18.4	17.6	16.8	16.1	15.3	14.6	13.9	13.2
109․․․․․․․․․․․․․․․․․․․․․․․․․	20.0	19.2	18.4	17.6	16.8	16.1	15.3	14.6	13.9	13.2

110․․․․․․․․․․․․․․․․․․․․․․․․․	20.0	19.2	18.4	17.6	16.8	16.1	15.3	14.6	13.9	13.2
111․․․․․․․․․․․․․․․․․․․․․․․․․	20.0	19.2	18.4	17.6	16.8	16.0	15.3	14.6	13.9	13.2
112․․․․․․․․․․․․․․․․․․․․․․․․․	20.0	19.2	18.4	17.6	16.8	16.0	15.3	14.6	13.9	13.2
113․․․․․․․․․․․․․․․․․․․․․․․․․	20.0	19.2	18.4	17.6	16.8	16.0	15.3	14.6	13.9	13.2
114․․․․․․․․․․․․․․․․․․․․․․․․․	20.0	19.2	18.4	17.6	16.8	16.0	15.3	14.6	13.9	13.2
115․․․․․․․․․․․․․․․․․․․․․․․․․	20.0	19.2	18.4	17.6	16.8	16.0	15.3	14.6	13.9	13.2

TABLE VI—ORDINARY JOINT LIFE AND LAST SURVIVOR ANNUITIES; TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
Ages	75	76	77	78	79	80	81	82	83	84

75․․․․․․․․․․․․․․․․․․․․․․․․․․	16.5	16.1	15.8	15.4	15.1	14.9	14.6	14.4	14.2	14.0
76․․․․․․․․․․․․․․․․․․․․․․․․․․	16.1	15.7	15.4	15.0	14.7	14.4	14.1	13.9	13.7	13.5
77․․․․․․․․․․․․․․․․․․․․․․․․․․	15.8	15.4	15.0	14.6	14.3	14.0	13.7	13.4	13.2	13.0
78․․․․․․․․․․․․․․․․․․․․․․․․․․	15.4	15.0	14.6	14.2	13.9	13.5	13.2	13.0	12.7	12.5
79․․․․․․․․․․․․․․․․․․․․․․․․․․	15.1	14.7	14.3	13.9	13.5	13.2	12.8	12.5	12.3	12.0

80․․․․․․․․․․․․․․․․․․․․․․․․․․	14.9	14.4	14.0	13.5	13.2	12.8	12.5	12.2	11.9	11.6
81․․․․․․․․․․․․․․․․․․․․․․․․․․	14.6	14.1	13.7	13.2	12.8	12.5	12.1	11.8	11.5	11.2
82․․․․․․․․․․․․․․․․․․․․․․․․․․	14.4	13.9	13.4	13.0	12.5	12.2	11.8	11.5	11.1	10.9
83․․․․․․․․․․․․․․․․․․․․․․․․․․	14.2	13.7	13.2	12.7	12.3	11.9	11.5	11.1	10.8	10.5
84․․․․․․․․․․․․․․․․․․․․․․․․․․	14.0	13.5	13.0	12.5	12.0	11.6	11.2	10.9	10.5	10.2

85․․․․․․․․․․․․․․․․․․․․․․․․․․	13.8	13.3	12.8	12.3	11.8	11.4	11.0	10.6	10.2	9.9
86․․․․․․․․․․․․․․․․․․․․․․․․․․	13.7	13.1	12.6	12.1	11.6	11.2	10.8	10.4	10.0	9.7
87․․․․․․․․․․․․․․․․․․․․․․․․․․	13.5	13.0	12.4	11.9	11.4	11.0	10.6	10.1	9.8	9.4
88․․․․․․․․․․․․․․․․․․․․․․․․․․	13.4	12.8	12.3	11.8	11.3	10.8	10.4	10.0	9.6	9.2
89․․․․․․․․․․․․․․․․․․․․․․․․․․	13.3	12.7	12.2	11.6	11.1	10.7	10.2	9.8	9.4	9.0

90․․․․․․․․․․․․․․․․․․․․․․․․․․	13.2	12.6	12.1	11.5	11.0	10.5	10.1	9.6	9.2	8.8
91․․․․․․․․․․․․․․․․․․․․․․․․․․	13.1	12.5	12.0	11.4	10.9	10.4	9.9	9.5	9.1	8.7
92․․․․․․․․․․․․․․․․․․․․․․․․․․	13.1	12.5	11.9	11.3	10.8	10.3	9.8	9.4	8.9	8.5
93․․․․․․․․․․․․․․․․․․․․․․․․․․	13.0	12.4	11.8	11.3	10.7	10.2	9.7	9.3	8.8	8.4
94․․․․․․․․․․․․․․․․․․․․․․․․․․	12.9	12.3	11.7	11.2	10.6	10.1	9.6	9.2	8.7	8.3

95․․․․․․․․․․․․․․․․․․․․․․․․․․	12.9	12.3	11.7	11.1	10.6	10.1	9.6	9.1	8.6	8.2
96․․․․․․․․․․․․․․․․․․․․․․․․․․	12.9	12.2	11.6	11.1	10.5	10.0	9.5	9.0	8.5	8.1
97․․․․․․․․․․․․․․․․․․․․․․․․․․	12.8	12.2	11.6	11.0	10.5	9.9	9.4	8.9	8.5	8.0
98․․․․․․․․․․․․․․․․․․․․․․․․․․	12.8	12.2	11.5	11.0	10.4	9.9	9.4	8.9	8.4	8.0
99․․․․․․․․․․․․․․․․․․․․․․․․․․	12.7	12.1	11.5	10.9	10.4	9.8	9.3	8.8	8.3	7.9

100․․․․․․․․․․․․․․․․․․․․․․․․․	12.7	12.1	11.5	10.9	10.3	9.8	9.2	8.7	8.3	7.8
101․․․․․․․․․․․․․․․․․․․․․․․․․	12.7	12.1	11.4	10.8	10.3	9.7	9.2	8.7	8.2	7.8
102․․․․․․․․․․․․․․․․․․․․․․․․․	12.7	12.0	11.4	10.8	10.2	9.7	9.2	8.7	8.2	7.7
103․․․․․․․․․․․․․․․․․․․․․․․․․	12.6	12.0	11.4	10.8	10.2	9.7	9.1	8.6	8.1	7.7
104․․․․․․․․․․․․․․․․․․․․․․․․․	12.6	12.0	11.4	10.8	10.2	9.6	9.1	8.6	8.1	7.6

105․․․․․․․․․․․․․․․․․․․․․․․․․	12.6	12.0	11.3	10.7	10.2	9.6	9.1	8.5	8.0	7.6
106․․․․․․․․․․․․․․․․․․․․․․․․․	12.6	11.9	11.3	10.7	10.1	9.6	9.0	8.5	8.0	7.5
107․․․․․․․․․․․․․․․․․․․․․․․․․	12.6	11.9	11.3	10.7	10.1	9.6	9.0	8.5	8.0	7.5
108․․․․․․․․․․․․․․․․․․․․․․․․․	12.6	11.9	11.3	10.7	10.1	9.5	9.0	8.5	8.0	7.5
109․․․․․․․․․․․․․․․․․․․․․․․․․	12.6	11.9	11.3	10.7	10.1	9.5	9.0	8.4	7.9	7.5

110․․․․․․․․․․․․․․․․․․․․․․․․․	12.6	11.9	11.3	10.7	10.1	9.5	9.0	8.4	7.9	7.4
111․․․․․․․․․․․․․․․․․․․․․․․․․	12.5	11.9	11.3	10.7	10.1	9.5	8.9	8.4	7.9	7.4
112․․․․․․․․․․․․․․․․․․․․․․․․․	12.5	11.9	11.3	10.6	10.1	9.5	8.9	8.4	7.9	7.4
113․․․․․․․․․․․․․․․․․․․․․․․․․	12.5	11.9	11.2	10.6	10.0	9.5	8.9	8.4	7.9	7.4
114․․․․․․․․․․․․․․․․․․․․․․․․․	12.5	11.9	11.2	10.6	10.0	9.5	8.9	8.4	7.9	7.4
115․․․․․․․․․․․․․․․․․․․․․․․․․	12.5	11.9	11.2	10.6	10.0	9.5	8.9	8.4	7.9	7.4

TABLE VI—ORDINARY JOINT LIFE AND LAST SURVIVOR ANNUITIES; TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
Ages	85	86	87	88	89	90	91	9 2	93	94

85․․․․․․․․․․․․․․․․․․․․․․․․․․	9.6	9.3	9.1	8.9	8.7	8.5	8.3	8.2	8.0	7.9
86․․․․․․․․․․․․․․․․․․․․․․․․․․	9.3	9.1	8.8	8.6	8.3	8.2	8.0	7.8	7.7	7.6
87․․․․․․․․․․․․․․․․․․․․․․․․․․	9.1	8.8	8.5	8.3	8.1	7.9	7.7	7.5	7.4	7.2
88․․․․․․․․․․․․․․․․․․․․․․․․․․	8.9	8.6	8.3	8.0	7.8	7.6	7.4	7.2	7.1	6.9
89․․․․․․․․․․․․․․․․․․․․․․․․․․	8.7	8.3	8.1	7.8	7.5	7.3	7.1	6.9	6.8	6.6

90․․․․․․․․․․․․․․․․․․․․․․․․․․	8.5	8.2	7.9	7.6	7.3	7.1	6.9	6.7	6.5	6.4
91․․․․․․․․․․․․․․․․․․․․․․․․․․	8.3	8.0	7.7	7.4	7.1	6.9	6.7	6.5	6.3	6.2
92․․․․․․․․․․․․․․․․․․․․․․․․․․	8.2	7.8	7.5	7.2	6.9	6.7	6.5	6.3	6.1	5.9
93․․․․․․․․․․․․․․․․․․․․․․․․․․	8.0	7.7	7.4	7.1	6.8	6.5	6.3	6.1	5.9	5.8
94․․․․․․․․․․․․․․․․․․․․․․․․․․	7.9	7.6	7.2	6.9	6.6	6.4	6.2	5.9	5.8	5.6

95․․․․․․․․․․․․․․․․․․․․․․․․․․	7.8	7.5	7.1	6.8	6.5	6.3	6.0	5.8	5.6	5.4
96․․․․․․․․․․․․․․․․․․․․․․․․․․	7.7	7.3	7.0	6.7	6.4	6.1	5.9	5.7	5.5	5.3
97․․․․․․․․․․․․․․․․․․․․․․․․․․	7.6	7.3	6.9	6.6	6.3	6.0	5.8	5.5	5.3	5.1
98․․․․․․․․․․․․․․․․․․․․․․․․․․	7.6	7.2	6.8	6.5	6.2	5.9	5.6	5.4	5.2	5.0
99․․․․․․․․․․․․․․․․․․․․․․․․․․	7.5	7.1	6.7	6.4	6.1	5.8	5.5	5.3	5.1	4.9

100․․․․․․․․․․․․․․․․․․․․․․․․․	7.4	7.0	6.6	6.3	6.0	5.7	5.4	5.2	5.0	4.8
101․․․․․․․․․․․․․․․․․․․․․․․․․	7.3	6.9	6.6	6.2	5.9	5.6	5.3	5.1	4.9	4.7
102․․․․․․․․․․․․․․․․․․․․․․․․․	7.3	6.9	6.5	6.2	5.8	5.5	5.3	5.0	4.8	4.6
103․․․․․․․․․․․․․․․․․․․․․․․․․	7.2	6.8	6.4	6.1	5.8	5.5	5.2	4.9	4.7	4.5
104․․․․․․․․․․․․․․․․․․․․․․․․․	7.2	6.8	6.4	6.0	5.7	5.4	5.1	4.8	4.6	4.4

105․․․․․․․․․․․․․․․․․․․․․․․․․	7.1	6.7	6.3	6.0	5.6	5.3	5.0	4.8	4.5	4.3
106․․․․․․․․․․․․․․․․․․․․․․․․․	7.1	6.7	6.3	5.9	5.6	5.3	5.0	4.7	4.5	4.2
107․․․․․․․․․․․․․․․․․․․․․․․․․	7.1	6.6	6.2	5.9	5.5	5.2	4.9	4.6	4.4	4.2
108․․․․․․․․․․․․․․․․․․․․․․․․․	7.0	6.6	6.2	5.8	5.5	5.2	4.9	4.6	4.3	4.1
109․․․․․․․․․․․․․․․․․․․․․․․․․	7.0	6.6	6.2	5.8	5.5	5.1	4.8	4.5	4.3	4.1

110․․․․․․․․․․․․․․․․․․․․․․․․․	7.0	6.6	6.2	5.8	5.4	5.1	4.8	4.5	4.3	4.0
111․․․․․․․․․․․․․․․․․․․․․․․․․	7.0	6.5	6.1	5.7	5.4	5.1	4.8	4.5	4.2	4.0
112․․․․․․․․․․․․․․․․․․․․․․․․․	7.0	6.5	6.1	5.7	5.4	5.0	4.7	4.4	4.2	3.9
113․․․․․․․․․․․․․․․․․․․․․․․․․	6.9	6.5	6.1	5.7	5.4	5.0	4.7	4.4	4.2	3.9
114․․․․․․․․․․․․․․․․․․․․․․․․․	6.9	6.5	6.1	5.7	5.3	5.0	4.7	4.4	4.1	3.9
115․․․․․․․․․․․․․․․․․․․․․․․․․	6.9	6.5	6.1	5.7	5.3	5.0	4.7	4.4	4.1	3.9

TABLE VI—ORDINARY JOINT LIFE AND LAST SURVIVOR ANNUITIES; TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
Ages	95	96	97	98	99	100	101	102	103	104

95․․․․․․․․․․․․․․․․․․․․․․․․․․	5.3	5.1	5.0	4.8	4.7	4.6	4.5	4.4	4.3	4.2
96․․․․․․․․․․․․․․․․․․․․․․․․․․	5.1	5.0	4.8	4.7	4.5	4.4	4.3	4.2	4.1	4.0
97․․․․․․․․․․․․․․․․․․․․․․․․․․	5.0	4.8	4.7	4.5	4.4	4.3	4.1	4.0	3.9	3.8
98․․․․․․․․․․․․․․․․․․․․․․․․․․	4.8	4.7	4.5	4.4	4.2	4.1	4.0	3.9	3.8	3.7
99․․․․․․․․․․․․․․․․․․․․․․․․․․	4.7	4.5	4.4	4.2	4.1	4.0	3.8	3.7	3.6	3.5

100․․․․․․․․․․․․․․․․․․․․․․․․․	4.6	4.4	4.3	4.1	4.0	3.8	3.7	3.6	3.5	3.3
101․․․․․․․․․․․․․․․․․․․․․․․․․	4.5	4.3	4.1	4.0	3.8	3.7	3.6	3.4	3.3	3.2
102․․․․․․․․․․․․․․․․․․․․․․․․․	4.4	4.2	4.0	3.9	3.7	3.6	3.4	3.3	3.2	3.1
103․․․․․․․․․․․․․․․․․․․․․․․․․	4.3	4.1	3.9	3.8	3.6	3.5	3.3	3.2	3.0	2.9
104․․․․․․․․․․․․․․․․․․․․․․․․․	4.2	4.0	3.8	3.7	3.5	3.3	3.2	3.1	2.9	2.8

105․․․․․․․․․․․․․․․․․․․․․․․․․	4.1	3.9	3.7	3.6	3.4	3.2	3.1	2.9	2.8	2.7
106․․․․․․․․․․․․․․․․․․․․․․․․․	4.0	3.8	3.6	3.5	3.3	3.1	3.0	2.8	2.7	2.5
107․․․․․․․․․․․․․․․․․․․․․․․․․	4.0	3.8	3.6	3.4	3.2	3.1	2.9	2.7	2.6	2.4
108․․․․․․․․․․․․․․․․․․․․․․․․․	3.9	3.7	3.5	3.3	3.1	3.0	2.8	2.7	2.5	2.3
109․․․․․․․․․․․․․․․․․․․․․․․․․	3.8	3.6	3.4	3.3	3.1	2.9	2.7	2.6	2.4	2.3

110․․․․․․․․․․․․․․․․․․․․․․․․․	3.8	3.6	3.4	3.2	3.0	2.8	2.7	2.5	2.3	2.2
111․․․․․․․․․․․․․․․․․․․․․․․․․	3.8	3.5	3.3	3.2	3.0	2.8	2.6	2.4	2.3	2.1
112․․․․․․․․․․․․․․․․․․․․․․․․․	3.7	3.5	3.3	3.1	2.9	2.8	2.6	2.4	2.2	2.1
113․․․․․․․․․․․․․․․․․․․․․․․․․	3.7	3.5	3.3	3.1	2.9	2.7	2.5	2.4	2.2	2.0
114․․․․․․․․․․․․․․․․․․․․․․․․․	3.7	3.5	3.3	3.1	2.9	2.7	2.5	2.3	2.1	2.0
115․․․․․․․․․․․․․․․․․․․․․․․․․	3.7	3.4	3.2	3.0	2.8	2.7	2.5	2.3	2.1	1.9

TABLE VI—ORDINARY JOINT LIFE AND LAST SURVIVOR ANNUITIES; TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
Ages	105	106	107	108	109	110	111	112	113	114	115

105․․․․․․․․․․․․․․․․․․	2.5	2.4	2.3	2.2	2.1	2.0	2.0	1.9	1.8	1.8	1.8
106․․․․․․․․․․․․․․․․․․	2.4	2.3	2.2	2.1	2.0	1.9	1.8	1.7	1.7	1.6	1.6
107․․․․․․․․․․․․․․․․․․	2.3	2.2	2.1	1.9	1.8	1.7	1.7	1.6	1.5	1.5	1.4
108․․․․․․․․․․․․․․․․․․	2.2	2.1	1.9	1.8	1.7	1.6	1.5	1.5	1.4	1.3	1.3
109․․․․․․․․․․․․․․․․․․	2.1	2.0	1.8	1.7	1.6	1.5	1.4	1.3	1.3	1.2	1.1

110․․․․․․․․․․․․․․․․․․	2.0	1.9	1.7	1.6	1.5	1.4	1.3	1.2	1.1	1.1	1.0
111․․․․․․․․․․․․․․․․․․	2.0	1.8	1.7	1.5	1.4	1.3	1.2	1.1	1.0	.9	.9
112․․․․․․․․․․․․․․․․․․	1.9	1.7	1.6	1.5	1.3	1.2	1.1	1.0	.9	.8	.8
113․․․․․․․․․․․․․․․․․․	1.8	1.7	1.5	1.4	1.3	1.1	1.0	.9	.8	.7	.7
114․․․․․․․․․․․․․․․․․․	1.8	1.6	1.5	1.3	1.2	1.1	.9	.8	.7	.6	.6
115․․․․․․․․․․․․․․․․․․	1.8	1.6	1.4	1.3	1.1	1.0	.9	.8	.7	.6	.5

TABLE VIA—ANNUITIES FOR JOINT LIFE ONLY; TWO LIVES—EXPECTED RETURN MULTIPLES
Ages	5	6	7	8	9	10	11	12	13	14

5․․․․․․․․․․․․․․․․․․․․․․․․․․	69.5	69.0	68.4	67.9	67.3	66.7	66.1	65.5	64.8	64.1
6․․․․․․․․․․․․․․․․․․․․․․․․․․	69.0	68.5	68.0	67.5	66.9	66.4	65.8	65.1	64.5	63.8
7․․․․․․․․․․․․․․․․․․․․․․․․․․	68.4	68.0	67.5	67.0	66.5	66.0	65.4	64.8	64.2	63.5
8․․․․․․․․․․․․․․․․․․․․․․․․․․	67.9	67.5	67.0	66.6	66.1	65.5	65.0	64.4	63.8	63.2
9․․․․․․․․․․․․․․․․․․․․․․․․․․	67.3	66.9	66.5	66.1	65.6	65.1	64.6	64.0	63.4	62.8
10․․․․․․․․․․․․․․․․․․․․․․․․․․	66.7	66.4	66.0	65.5	65.1	64.6	64.1	63.6	63.0	62.5

11․․․․․․․․․․․․․․․․․․․․․․․․․․	66.1	65.8	65.4	65.0	64.6	64.1	63.6	63.1	62.6	62.1
12․․․․․․․․․․․․․․․․․․․․․․․․․․	65.5	65.1	64.8	64.4	64.0	63.6	63.1	62.7	62.2	61.7
13․․․․․․․․․․․․․․․․․․․․․․․․․․	64.8	64.5	64.2	63.8	63.4	63.0	62.6	62.2	61.7	61.2
14․․․․․․․․․․․․․․․․․․․․․․․․․․	64.1	63.8	63.5	63.2	62.8	62.5	62.1	61.7	61.2	60.7
15․․․․․․․․․․․․․․․․․․․․․․․․․․	63.4	63.1	62.9	62.6	62.2	61.9	61.5	61.1	60.7	60.2
16․․․․․․․․․․․․․․․․․․․․․․․․․․	62.7	62.4	62.2	61.9	61.6	61.3	60.9	60.5	60.1	59.7

17․․․․․․․․․․․․․․․․․․․․․․․․․․	61.9	61.7	61.5	61.2	60.9	60.6	60.3	59.9	59.6	59.2
18․․․․․․․․․․․․․․․․․․․․․․․․․․	61.2	61.0	60.7	60.5	60.2	60.0	59.7	59.3	59.0	58.6
19․․․․․․․․․․․․․․․․․․․․․․․․․․	60.4	60.2	60.0	59.8	59.5	59.3	59.0	58.7	58.4	58.0
20․․․․․․․․․․․․․․․․․․․․․․․․․․	59.6	59.4	59.2	59.0	58.8	58.6	58.3	58.0	57.7	57.4
21․․․․․․․․․․․․․․․․․․․․․․․․․․	58.8	58.7	58.5	58.3	58.1	57.8	57.6	57.3	57.1	56.8

22․․․․․․․․․․․․․․․․․․․․․․․․․․	58.0	57.8	57.7	57.5	57.3	57.1	56.9	56.6	56.4	56.1
23․․․․․․․․․․․․․․․․․․․․․․․․․․	57.2	57.0	56.9	56.7	56.5	56.4	56.1	55.9	55.7	55.4
24․․․․․․․․․․․․․․․․․․․․․․․․․․	56.3	56.2	56.1	55.9	55.8	55.6	55.4	55.2	55.0	54.7
25․․․․․․․․․․․․․․․․․․․․․․․․․․	55.5	55.4	55.2	55.1	55.0	54.8	54.6	54.4	54.2	54.0
26․․․․․․․․․․․․․․․․․․․․․․․․․․	54.6	54.5	54.4	54.3	54.1	54.0	53.8	53.7	53.5	53.3
27․․․․․․․․․․․․․․․․․․․․․․․․․․	53.8	53.7	53.6	53.4	53.3	53.2	53.0	52.9	52.7	52.5

28․․․․․․․․․․․․․․․․․․․․․․․․․․	52.9	52.8	52.7	52.6	52.5	52.4	52.2	52.1	51.9	51.7
29․․․․․․․․․․․․․․․․․․․․․․․․․․	52.0	51.9	51.8	51.7	51.6	51.5	51.4	51.3	51.1	51.0
30․․․․․․․․․․․․․․․․․․․․․․․․․․	51.1	51.0	51.0	50.9	50.8	50.7	50.6	50.4	50.3	50.2
31․․․․․․․․․․․․․․․․․․․․․․․․․․	50.2	50.2	50.1	50.0	49.9	49.8	49.7	49.6	49.5	49.3
32․․․․․․․․․․․․․․․․․․․․․․․․․․	49.3	49.3	49.2	49.1	49.0	49.0	48.9	48.8	48.6	48.5
33․․․․․․․․․․․․․․․․․․․․․․․․․․	48.4	48.4	48.3	48.2	48.2	48.1	48.0	47.9	47.8	47.7

34․․․․․․․․․․․․․․․․․․․․․․․․․․	47.5	47.5	47.4	47.4	47.3	47.2	47.1	47.0	47.0	46.8
35․․․․․․․․․․․․․․․․․․․․․․․․․․	46.6	46.6	46.5	46.5	46.4	46.3	46.3	46.2	46.1	46.0
36․․․․․․․․․․․․․․․․․․․․․․․․․․	45.7	45.7	45.6	45.6	45.5	45.4	45.4	45.3	45.2	45.1
37․․․․․․․․․․․․․․․․․․․․․․․․․․	44.8	44.7	44.7	44.6	44.6	44.5	44.5	44.4	44.3	44.3
38․․․․․․․․․․․․․․․․․․․․․․․․․․	43.9	43.8	43.8	43.7	43.7	43.6	43.6	43.5	43.5	43.4
39․․․․․․․․․․․․․․․․․․․․․․․․․․	42.9	42.9	42.9	42.8	42.8	42.7	42.7	42.6	42.6	42.5

40․․․․․․․․․․․․․․․․․․․․․․․․․․	42.0	42.0	42.0	41.9	41.9	41.8	41.8	41.7	41.7	41.6
41․․․․․․․․․․․․․․․․․․․․․․․․․․	41.1	41.1	41.0	41.0	41.0	40.9	40.9	40.8	40.8	40.7
42․․․․․․․․․․․․․․․․․․․․․․․․․․	40.2	40.1	40.1	40.1	40.1	40.0	40.0	39.9	39.9	39.8
43․․․․․․․․․․․․․․․․․․․․․․․․․․	39.2	39.2	39.2	39.2	39.1	39.1	39.1	39.0	39.0	39.0
44․․․․․․․․․․․․․․․․․․․․․․․․․․	38.3	38.3	38.3	38.3	38.2	38.2	38.2	38.1	38.1	38.1
45․․․․․․․․․․․․․․․․․․․․․․․․․․	37.4	37.4	37.4	37.3	37.3	37.3	37.3	37.2	37.2	37.2

46․․․․․․․․․․․․․․․․․․․․․․․․․․	36.5	36.5	36.5	36.4	36.4	36.4	36.4	36.3	36.3	36.3
47․․․․․․․․․․․․․․․․․․․․․․․․․․	35.6	35.6	35.5	35.5	35.5	35.5	35.5	35.4	35.4	35.4
48․․․․․․․․․․․․․․․․․․․․․․․․․․	34.7	34.7	34.6	34.6	34.6	34.6	34.6	34.5	34.5	34.5
49․․․․․․․․․․․․․․․․․․․․․․․․․․	33.8	33.8	33.7	33.7	33.7	33.7	33.7	33.7	33.6	33.6
50․․․․․․․․․․․․․․․․․․․․․․․․․․	32.9	32.9	32.8	32.8	32.8	32.8	32.8	32.8	32.7	32.7
51․․․․․․․․․․․․․․․․․․․․․․․․․․	32.0	32.0	31.9	31.9	31.9	31.9	31.9	31.9	31.9	31.8

52․․․․․․․․․․․․․․․․․․․․․․․․․․	31.1	31.1	31.1	31.0	31.0	31.0	31.0	31.0	31.0	30.9
53․․․․․․․․․․․․․․․․․․․․․․․․․․	30.2	30.2	30.2	30.2	30.1	30.1	30.1	30.1	30.1	30.1
54․․․․․․․․․․․․․․․․․․․․․․․․․․	29.3	29.3	29.3	29.3	29.3	29.2	29.2	29.2	29.2	29.2
55․․․․․․․․․․․․․․․․․․․․․․․․․․	28.4	28.4	28.4	28.4	28.4	28.4	28.4	28.3	28.3	28.3
56․․․․․․․․․․․․․․․․․․․․․․․․․․	27.5	27.5	27.5	27.5	27.5	27.5	27.5	27.5	27.5	27.5
57․․․․․․․․․․․․․․․․․․․․․․․․․․	26.7	26.7	26.7	26.6	26.6	26.6	26.6	26.6	26.6	26.6

58․․․․․․․․․․․․․․․․․․․․․․․․․․	25.8	25.8	25.8	25.8	25.8	25.8	25.8	25.7	25.7	25.7
59․․․․․․․․․․․․․․․․․․․․․․․․․․	24.9	24.9	24.9	24.9	24.9	24.9	24.9	24.9	24.9	24.9
60․․․․․․․․․․․․․․․․․․․․․․․․․․	24.1	24.1	24.1	24.1	24.1	24.0	24.0	24.0	24.0	24.0
61․․․․․․․․․․․․․․․․․․․․․․․․․․	23.2	23.2	23.2	23.2	23.2	23.2	23.2	23.2	23.2	23.2
62․․․․․․․․․․․․․․․․․․․․․․․․․․	22.4	22.4	22.4	22.4	22.4	22.4	22.3	22.3	22.3	22.3
63․․․․․․․․․․․․․․․․․․․․․․․․․․	21.5	21.5	21.5	21.5	21.5	21.5	21.5	21.5	21.5	21.5

64․․․․․․․․․․․․․․․․․․․․․․․․․․	20.7	20.7	20.7	20.7	20.7	20.7	20.7	20.7	20.7	20.7
65․․․․․․․․․․․․․․․․․․․․․․․․․․	19.9	19.9	19.9	19.9	19.9	19.9	19.9	19.9	19.9	19.9
66․․․․․․․․․․․․․․․․․․․․․․․․․․	19.1	19.1	19.1	19.1	19.1	19.1	19.1	19.1	19.1	19.1
67․․․․․․․․․․․․․․․․․․․․․․․․․․	18.3	18.3	18.3	18.3	18.3	18.3	18.3	18.3	18.3	18.3
68․․․․․․․․․․․․․․․․․․․․․․․․․․	17.5	17.5	17.5	17.5	17.5	17.5	17.5	17.5	17.5	17.5
69․․․․․․․․․․․․․․․․․․․․․․․․․․	16.8	16.8	16.8	16.7	16.7	16.7	16.7	16.7	16.7	16.7

70․․․․․․․․․․․․․․․․․․․․․․․․․․	16.0	16.0	16.0	16.0	16.0	16.0	16.0	16.0	16.0	16.0
71․․․․․․․․․․․․․․․․․․․․․․․․․․	15.3	15.3	15.3	15.3	15.3	15.3	15.3	15.3	15.3	15.2
72․․․․․․․․․․․․․․․․․․․․․․․․․․	14.6	14.6	14.5	14.5	14.5	14.5	14.5	14.5	14.5	14.5
73․․․․․․․․․․․․․․․․․․․․․․․․․․	13.9	13.9	13.8	13.8	13.8	13.8	13.8	13.8	13.8	13.8
74․․․․․․․․․․․․․․․․․․․․․․․․․․	13.2	13.2	13.2	13.2	13.2	13.2	13.2	13.2	13.2	13.2
75․․․․․․․․․․․․․․․․․․․․․․․․․․	12.5	12.5	12.5	12.5	12.5	12.5	12.5	12.5	12.5	12.5

76․․․․․․․․․․․․․․․․․․․․․․․․․․	11.9	11.9	11.8	11.8	11.8	11.8	11.8	11.8	11.8	11.8
77․․․․․․․․․․․․․․․․․․․․․․․․․․	11.2	11.2	11.2	11.2	11.2	11.2	11.2	11.2	11.2	11.2
78․․․․․․․․․․․․․․․․․․․․․․․․․․	10.6	10.6	10.6	10.6	10.6	10.6	10.6	10.6	10.6	10.6
79․․․․․․․․․․․․․․․․․․․․․․․․․․	10.0	10.0	10.0	10.0	10.0	10.0	10.0	10.0	10.0	10.0
80․․․․․․․․․․․․․․․․․․․․․․․․․․	9.5	9.5	9.5	9.5	9.5	9.5	9.5	9.5	9.4	9.4
81․․․․․․․․․․․․․․․․․․․․․․․․․․	8.9	8.9	8.9	8.9	8.9	8.9	8.9	8.9	8.9	8.9

82․․․․․․․․․․․․․․․․․․․․․․․․․․	8.4	8.4	8.4	8.4	8.4	8.4	8.4	8.4	8.4	8.4
83․․․․․․․․․․․․․․․․․․․․․․․․․․	7.9	7.9	7.9	7.9	7.9	7.9	7.9	7.9	7.9	7.9
84․․․․․․․․․․․․․․․․․․․․․․․․․․	7.4	7.4	7.4	7.4	7.4	7.4	7.4	7.4	7.4	7.4
85․․․․․․․․․․․․․․․․․․․․․․․․․․	6.9	6.9	6.9	6.9	6.9	6.9	6.9	6.9	6.9	6.9
86․․․․․․․․․․․․․․․․․․․․․․․․․․	6.5	6.5	6.5	6.5	6.5	6.5	6.5	6.5	6.5	6.5
87․․․․․․․․․․․․․․․․․․․․․․․․․․	6.1	6.1	6.1	6.1	6.1	6.1	6.1	6.1	6.1	6.1

88․․․․․․․․․․․․․․․․․․․․․․․․․․	5.7	5.7	5.7	5.7	5.7	5.7	5.7	5.7	5.7	5.7
89․․․․․․․․․․․․․․․․․․․․․․․․․․	5.3	5.3	5.3	5.3	5.3	5.3	5.3	5.3	5.3	5.3
90․․․․․․․․․․․․․․․․․․․․․․․․․․	5.0	5.0	5.0	5.0	5.0	5.0	5.0	5.0	5.0	5.0
91․․․․․․․․․․․․․․․․․․․․․․․․․․	4.7	4.7	4.7	4.7	4.7	4.7	4.7	4.7	4.7	4.7
92․․․․․․․․․․․․․․․․․․․․․․․․․․	4.4	4.4	4.4	4.4	4.4	4.4	4.4	4.4	4.4	4.4
93․․․․․․․․․․․․․․․․․․․․․․․․․․	4.1	4.1	4.1	4.1	4.1	4.1	4.1	4.1	4.1	4.1

94․․․․․․․․․․․․․․․․․․․․․․․․․․	3.9	3.9	3.9	3.9	3.9	3.9	3.9	3.9	3.9	3.9
95․․․․․․․․․․․․․․․․․․․․․․․․․․	3.7	3.7	3.7	3.7	3.7	3.7	3.6	3.6	3.6	3.6
96․․․․․․․․․․․․․․․․․․․․․․․․․․	3.4	3.4	3.4	3.4	3.4	3.4	3.4	3.4	3.4	3.4
97․․․․․․․․․․․․․․․․․․․․․․․․․․	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2
98․․․․․․․․․․․․․․․․․․․․․․․․․․	3.0	3.0	3.0	3.0	3.0	3.0	3.0	3.0	3.0	3.0
99․․․․․․․․․․․․․․․․․․․․․․․․․․	2.8	2.8	2.8	2.8	2.8	2.8	2.8	2.8	2.8	2.8

100․․․․․․․․․․․․․․․․․․․․․․․․․	2.7	2.7	2.7	2.7	2.7	2.7	2.7	2.7	2.7	2.7
101․․․․․․․․․․․․․․․․․․․․․․․․․	2.5	2.5	2.5	2.5	2.5	2.5	2.5	2.5	2.5	2.5
102․․․․․․․․․․․․․․․․․․․․․․․․․	2.3	2.3	2.3	2.3	2.3	2.3	2.3	2.3	2.3	2.3
103․․․․․․․․․․․․․․․․․․․․․․․․․	2.1	2.1	2.1	2.1	2.1	2.1	2.1	2.1	2.1	2.1
104․․․․․․․․․․․․․․․․․․․․․․․․․	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9
105․․․․․․․․․․․․․․․․․․․․․․․․․	1.8	1.8	1.8	1.8	1.8	1.8	1.8	1.8	1.8	1.8

106․․․․․․․․․․․․․․․․․․․․․․․․․	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6
107․․․․․․․․․․․․․․․․․․․․․․․․․	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4
108․․․․․․․․․․․․․․․․․․․․․․․․․	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3
109․․․․․․․․․․․․․․․․․․․․․․․․․	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1
110․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0
111․․․․․․․․․․․․․․․․․․․․․․․․․	.9	.9	.9	.9	.9	.9	.9	.9	.9	.9

112․․․․․․․․․․․․․․․․․․․․․․․․․	.8	.8	.8	.8	.8	.8	.8	.8	.8	.8
113․․․․․․․․․․․․․․․․․․․․․․․․․	.7	.7	.7	.7	.7	.7	.7	.7	.7	.7
114․․․․․․․․․․․․․․․․․․․․․․․․․	.6	.6	.6	.6	.6	.6	.6	.6	.6	.6
115․․․․․․․․․․․․․․․․․․․․․․․․․	.5	.5	.5	.5	.5	.5	.5	.5	.5	.5

TABLE VIA—ANNUITIES FOR JOINT LIFE ONLY; TWO LIVES—EXPECTED RETURN MULTIPLES
Ages	15	16	17	18	19	20	21	22	23	24

15․․․․․․․․․․․․․․․․․․․․․․․․․․	59.8	59.3	58.8	58.2	57.6	57.0	56.4	55.8	55.1	54.5
16․․․․․․․․․․․․․․․․․․․․․․․․․․	59.3	58.8	58.3	57.8	57.2	56.7	56.1	55.5	54.8	54.2
17․․․․․․․․․․․․․․․․․․․․․․․․․․	58.8	58.3	57.8	57.3	56.8	56.3	55.7	55.1	54.5	53.9
18․․․․․․․․․․․․․․․․․․․․․․․․․․	58.2	57.8	57.3	56.9	56.4	55.9	55.3	54.7	54.2	53.5
19․․․․․․․․․․․․․․․․․․․․․․․․․․	57.6	57.2	56.8	56.4	55.9	55.4	54.9	54.4	53.8	53.2

20․․․․․․․․․․․․․․․․․․․․․․․․․․	57.0	56.7	56.3	55.9	55.4	54.9	54.5	53.9	53.4	52.8
21․․․․․․․․․․․․․․․․․․․․․․․․․․	56.4	56.1	55.7	55.3	54.9	54.5	54.0	53.5	53.0	52.4
22․․․․․․․․․․․․․․․․․․․․․․․․․․	55.8	55.5	55.1	54.7	54.4	53.9	53.5	53.0	52.5	52.0
23․․․․․․․․․․․․․․․․․․․․․․․․․․	55.1	54.8	54.5	54.2	53.8	53.4	53.0	52.5	52.1	51.6
24․․․․․․․․․․․․․․․․․․․․․․․․․․	54.5	54.2	53.9	53.5	53.2	52.8	52.4	52.0	51.6	51.1
25․․․․․․․․․․․․․․․․․․․․․․․․․․	53.8	53.5	53.2	52.9	52.6	52.2	51.9	51.5	51.1	50.6

26․․․․․․․․․․․․․․․․․․․․․․․․․․	53.0	52.8	52.5	52.3	52.0	51.6	51.3	50.9	50.5	50.1
27․․․․․․․․․․․․․․․․․․․․․․․․․․	52.3	52.1	51.8	51.6	51.3	51.0	50.7	50.3	50.0	49.6
28․․․․․․․․․․․․․․․․․․․․․․․․․․	51.5	51.3	51.1	50.9	50.6	50.3	50.0	49.7	49.4	49.0
29․․․․․․․․․․․․․․․․․․․․․․․․․․	50.8	50.6	50.4	50.2	49.9	49.7	49.4	49.1	48.8	48.4
30․․․․․․․․․․․․․․․․․․․․․․․․․․	50.0	49.8	49.6	49.4	49.2	49.0	48.7	48.4	48.1	47.8
31․․․․․․․․․․․․․․․․․․․․․․․․․․	49.2	49.0	48.9	48.7	48.5	48.3	48.0	47.8	47.5	47.2

32․․․․․․․․․․․․․․․․․․․․․․․․․․	48.4	48.2	48.1	47.9	47.7	47.5	47.3	47.1	46.8	46.5
33․․․․․․․․․․․․․․․․․․․․․․․․․․	47.6	47.4	47.3	47.1	47.0	46.8	46.6	46.3	46.1	45.9
34․․․․․․․․․․․․․․․․․․․․․․․․․․	46.7	46.6	46.5	46.3	46.2	46.0	45.8	45.6	45.4	45.2
35․․․․․․․․․․․․․․․․․․․․․․․․․․	45.9	45.8	45.7	45.5	45.4	45.2	45.1	44.9	44.7	44.4
36․․․․․․․․․․․․․․․․․․․․․․․․․․	45.0	44.9	44.8	44.7	44.6	44.4	44.3	44.1	43.9	43.7
37․․․․․․․․․․․․․․․․․․․․․․․․․․	44.2	44.1	44.0	43.9	43.8	43.6	43.5	43.3	43.2	43.0

38․․․․․․․․․․․․․․․․․․․․․․․․․․	43.3	43.2	43.1	43.0	42.9	42.8	42.7	42.5	42.4	42.2
39․․․․․․․․․․․․․․․․․․․․․․․․․․	42.4	42.4	42.3	42.2	42.1	42.0	41.9	41.7	41.6	41.4
40․․․․․․․․․․․․․․․․․․․․․․․․․․	41.6	41.5	41.4	41.3	41.2	41.1	41.0	40.9	40.8	40.6
41․․․․․․․․․․․․․․․․․․․․․․․․․․	40.7	40.6	40.5	40.5	40.4	40.3	40.2	40.1	40.0	39.8
42․․․․․․․․․․․․․․․․․․․․․․․․․․	39.8	39.7	39.7	39.6	39.5	39.4	39.4	39.3	39.1	39.0
43․․․․․․․․․․․․․․․․․․․․․․․․․․	38.9	38.9	38.8	38.7	38.7	38.6	38.5	38.4	38.3	38.2

44․․․․․․․․․․․․․․․․․․․․․․․․․․	38.0	38.0	37.9	37.9	37.8	37.7	37.7	37.6	37.5	37.4
45․․․․․․․․․․․․․․․․․․․․․․․․․․	37.1	37.1	37.0	37.0	36.9	36.9	36.8	36.7	36.6	36.5
46․․․․․․․․․․․․․․․․․․․․․․․․․․	36.2	36.2	36.2	36.1	36.1	36.0	35.9	35.9	35.8	35.7
47․․․․․․․․․․․․․․․․․․․․․․․․․․	35.3	35.3	35.3	35.2	35.2	35.1	35.1	35.0	34.9	34.9
48․․․․․․․․․․․․․․․․․․․․․․․․․․	34.5	34.4	34.4	34.4	34.3	34.3	34.2	34.2	34.1	34.0
49․․․․․․․․․․․․․․․․․․․․․․․․․․	33.6	33.5	33.5	33.5	33.4	33.4	33.4	33.3	33.2	33.2

50․․․․․․․․․․․․․․․․․․․․․․․․․․	32.7	32.7	32.6	32.6	32.6	32.5	32.5	32.4	32.4	32.3
51․․․․․․․․․․․․․․․․․․․․․․․․․․	31.8	31.8	31.8	31.7	31.7	31.7	31.6	31.6	31.5	31.5
52․․․․․․․․․․․․․․․․․․․․․․․․․․	30.9	30.9	30.9	30.9	30.8	30.8	30.8	30.7	30.7	30.6
53․․․․․․․․․․․․․․․․․․․․․․․․․․	30.0	30.0	30.0	30.0	30.0	29.9	29.9	29.9	29.8	29.8
54․․․․․․․․․․․․․․․․․․․․․․․․․․	29.2	29.2	29.1	29.1	29.1	29.1	29.0	29.0	29.0	28.9
55․․․․․․․․․․․․․․․․․․․․․․․․․․	28.3	28.3	28.3	28.3	28.2	28.2	28.2	28.2	28.1	28.1

56․․․․․․․․․․․․․․․․․․․․․․․․․․	27.4	27.4	27.4	27.4	27.4	27.3	27.3	27.3	27.3	27.2
57․․․․․․․․․․․․․․․․․․․․․․․․․․	26.6	26.6	26.5	26.5	26.5	26.5	26.5	26.5	26.4	26.4
58․․․․․․․․․․․․․․․․․․․․․․․․․․	25.7	25.7	25.7	25.7	25.7	25.6	25.6	25.6	25.6	25.6
59․․․․․․․․․․․․․․․․․․․․․․․․․․	24.9	24.8	24.8	24.8	24.8	24.8	24.8	24.8	24.7	24.7
60․․․․․․․․․․․․․․․․․․․․․․․․․․	24.0	24.0	24.0	24.0	24.0	23.9	23.9	23.9	23.9	23.9
61․․․․․․․․․․․․․․․․․․․․․․․․․․	23.2	23.2	23.1	23.1	23.1	23.1	23.1	23.1	23.1	23.0

62․․․․․․․․․․․․․․․․․․․․․․․․․․	22.3	22.3	22.3	22.3	22.3	22.3	22.3	22.2	22.2	22.2
63․․․․․․․․․․․․․․․․․․․․․․․․․․	21.5	21.5	21.5	21.5	21.5	21.4	21.4	21.4	21.4	21.4
64․․․․․․․․․․․․․․․․․․․․․․․․․․	20.7	20.7	20.7	20.6	20.6	20.6	20.6	20.6	20.6	20.6
65․․․․․․․․․․․․․․․․․․․․․․․․․․	19.9	19.8	19.8	19.8	19.8	19.8	19.8	19.8	19.8	19.8
66․․․․․․․․․․․․․․․․․․․․․․․․․․	19.1	19.0	19.0	19.0	19.0	19.0	19.0	19.0	19.0	19.0
67․․․․․․․․․․․․․․․․․․․․․․․․․․	18.3	18.3	18.3	18.3	18.2	18.2	18.2	18.2	18.2	18.2

68․․․․․․․․․․․․․․․․․․․․․․․․․․	17.5	17.5	17.5	17.5	17.5	17.5	17.5	17.5	17.4	17.4
69․․․․․․․․․․․․․․․․․․․․․․․․․․	16.7	16.7	16.7	16.7	16.7	16.7	16.7	16.7	16.7	16.7
70․․․․․․․․․․․․․․․․․․․․․․․․․․	16.0	16.0	16.0	16.0	16.0	16.0	15.9	15.9	15.9	15.9
71․․․․․․․․․․․․․․․․․․․․․․․․․․	15.2	15.2	15.2	15.2	15.2	15.2	15.2	15.2	15.2	15.2
72․․․․․․․․․․․․․․․․․․․․․․․․․․	14.5	14.5	14.5	14.5	14.5	14.5	14.5	14.5	14.5	14.5
73․․․․․․․․․․․․․․․․․․․․․․․․․․	13.8	13.8	13.8	13.8	13.8	13.8	13.8	13.8	13.8	13.8

74․․․․․․․․․․․․․․․․․․․․․․․․․․	13.2	13.1	13.1	13.1	13.1	13.1	13.1	13.1	13.1	13.1
75․․․․․․․․․․․․․․․․․․․․․․․․․․	12.5	12.5	12.5	12.5	12.5	12.5	12.5	12.5	12.5	12.5
76․․․․․․․․․․․․․․․․․․․․․․․․․․	11.8	11.8	11.8	11.8	11.8	11.8	11.8	11.8	11.8	11.8
77․․․․․․․․․․․․․․․․․․․․․․․․․․	11.2	11.2	11.2	11.2	11.2	11.2	11.2	11.2	11.2	11.2
78․․․․․․․․․․․․․․․․․․․․․․․․․․	10.6	10.6	10.6	10.6	10.6	10.6	10.6	10.6	10.6	10.6
79․․․․․․․․․․․․․․․․․․․․․․․․․․	10.0	10.0	10.0	10.0	10.0	10.0	10.0	10.0	10.0	10.0

80․․․․․․․․․․․․․․․․․․․․․․․․․․	9.4	9.4	9.4	9.4	9.4	9.4	9.4	9.4	9.4	9.4
81․․․․․․․․․․․․․․․․․․․․․․․․․․	8.9	8.9	8.9	8.9	8.9	8.9	8.9	8.9	8.9	8.9
82․․․․․․․․․․․․․․․․․․․․․․․․․․	8.4	8.4	8.4	8.4	8.4	8.4	8.4	8.4	8.4	8.4
83․․․․․․․․․․․․․․․․․․․․․․․․․․	7.9	7.9	7.9	7.9	7.9	7.9	7.9	7.9	7.8	7.8
84․․․․․․․․․․․․․․․․․․․․․․․․․․	7.4	7.4	7.4	7.4	7.4	7.4	7.4	7.4	7.4	7.4
85․․․․․․․․․․․․․․․․․․․․․․․․․․	6.9	6.9	6.9	6.9	6.9	6.9	6.9	6.9	6.9	6.9

86․․․․․․․․․․․․․․․․․․․․․․․․․․	6.5	6.5	6.5	6.5	6.5	6.5	6.5	6.5	6.5	6.5
87․․․․․․․․․․․․․․․․․․․․․․․․․․	6.1	6.1	6.1	6.1	6.1	6.1	6.1	6.1	6.1	6.1
88․․․․․․․․․․․․․․․․․․․․․․․․․․	5.7	5.7	5.7	5.7	5.7	5.7	5.7	5.7	5.7	5.7
89․․․․․․․․․․․․․․․․․․․․․․․․․․	5.3	5.3	5.3	5.3	5.3	5.3	5.3	5.3	5.3	5.3
90․․․․․․․․․․․․․․․․․․․․․․․․․․	5.0	5.0	5.0	5.0	5.0	5.0	5.0	5.0	5.0	5.0
91․․․․․․․․․․․․․․․․․․․․․․․․․․	4.7	4.7	4.7	4.7	4.7	4.7	4.7	4.7	4.7	4.7

92․․․․․․․․․․․․․․․․․․․․․․․․․․	4.4	4.4	4.4	4.4	4.4	4.4	4.4	4.4	4.4	4.4
93․․․․․․․․․․․․․․․․․․․․․․․․․․	4.1	4.1	4.1	4.1	4.1	4.1	4.1	4.1	4.1	4.1
94․․․․․․․․․․․․․․․․․․․․․․․․․․	3.9	3.9	3.9	3.9	3.9	3.9	3.9	3.9	3.9	3.9
95․․․․․․․․․․․․․․․․․․․․․․․․․․	3.6	3.6	3.6	3.6	3.6	3.6	3.6	3.6	3.6	3.6
96․․․․․․․․․․․․․․․․․․․․․․․․․․	3.4	3.4	3.4	3.4	3.4	3.4	3.4	3.4	3.4	3.4
97․․․․․․․․․․․․․․․․․․․․․․․․․․	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2

98․․․․․․․․․․․․․․․․․․․․․․․․․․	3.0	3.0	3.0	3.0	3.0	3.0	3.0	3.0	3.0	3.0
99․․․․․․․․․․․․․․․․․․․․․․․․․․	2.8	2.8	2.8	2.8	2.8	2.8	2.8	2.8	2.8	2.8
100․․․․․․․․․․․․․․․․․․․․․․․․․	2.7	2.7	2.7	2.7	2.7	2.7	2.7	2.7	2.7	2.7
101․․․․․․․․․․․․․․․․․․․․․․․․․	2.5	2.5	2.5	2.5	2.5	2.5	2.5	2.5	2.5	2.5
102․․․․․․․․․․․․․․․․․․․․․․․․․	2.3	2.3	2.3	2.3	2.3	2.3	2.3	2.3	2.3	2.3
103․․․․․․․․․․․․․․․․․․․․․․․․․	2.1	2.1	2.1	2.1	2.1	2.1	2.1	2.1	2.1	2.1

104․․․․․․․․․․․․․․․․․․․․․․․․․	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9
105․․․․․․․․․․․․․․․․․․․․․․․․․	1.8	1.8	1.8	1.8	1.8	1.8	1.8	1.8	1.8	1.8
106․․․․․․․․․․․․․․․․․․․․․․․․․	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6
107․․․․․․․․․․․․․․․․․․․․․․․․․	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4
108․․․․․․․․․․․․․․․․․․․․․․․․․	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3
109․․․․․․․․․․․․․․․․․․․․․․․․․	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1

110․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0
111․․․․․․․․․․․․․․․․․․․․․․․․․	.9	.9	.9	.9	.9	.9	.9	.9	.9	.9
112․․․․․․․․․․․․․․․․․․․․․․․․․	.8	.8	.8	.8	.8	.8	.8	.8	.8	.8
113․․․․․․․․․․․․․․․․․․․․․․․․․	.7	.7	.7	.7	.7	.7	.7	.7	.7	.7
114․․․․․․․․․․․․․․․․․․․․․․․․․	.6	.6	.6	.6	.6	.6	.6	.6	.6	.6
115․․․․․․․․․․․․․․․․․․․․․․․․․	.5	.5	.5	.5	.5	.5	.5	.5	.5	.5

TABLE VIA—ANNUITIES FOR JOINT LIFE ONLY; TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
Ages	25	26	27	28	29	30	31	32	33	34

25․․․․․․․․․․․․․․․․․․․․․․․․․․	50.2	49.7	49.2	48.6	48.1	47.5	46.9	46.2	45.6	44.9
26․․․․․․․․․․․․․․․․․․․․․․․․․․	49.7	49.2	48.7	48.2	47.7	47.1	46.5	45.9	45.3	44.6
27․․․․․․․․․․․․․․․․․․․․․․․․․․	49.2	48.7	48.3	47.8	47.3	46.7	46.2	45.6	45.0	44.3
28․․․․․․․․․․․․․․․․․․․․․․․․․․	48.6	48.2	47.8	47.3	46.8	46.3	45.8	45.2	44.6	44.0
29․․․․․․․․․․․․․․․․․․․․․․․․․․	48.1	47.7	47.3	46.8	46.4	45.9	45.4	44.8	44.3	43.7

30․․․․․․․․․․․․․․․․․․․․․․․․․․	47.5	47.1	46.7	46.3	45.9	45.4	44.9	44.4	43.9	43.3
31․․․․․․․․․․․․․․․․․․․․․․․․․․	46.9	46.5	46.2	45.8	45.4	44.9	44.5	44.0	43.5	42.9
32․․․․․․․․․․․․․․․․․․․․․․․․․․	46.2	45.9	45.6	45.2	44.8	44.4	44.0	43.5	43.0	42.5
33․․․․․․․․․․․․․․․․․․․․․․․․․․	45.6	45.3	45.0	44.6	44.3	43.9	43.5	43.0	42.6	42.1
34․․․․․․․․․․․․․․․․․․․․․․․․․․	44.9	44.6	44.3	44.0	43.7	43.3	42.9	42.5	42.1	41.6
35․․․․․․․․․․․․․․․․․․․․․․․․․․	44.2	44.0	43.7	43.4	43.1	42.7	42.4	42.0	41.6	41.1

36․․․․․․․․․․․․․․․․․․․․․․․․․․	43.5	43.3	43.0	42.7	42.4	42.1	41.8	41.4	41.0	40.6
37․․․․․․․․․․․․․․․․․․․․․․․․․․	42.8	42.5	42.3	42.1	41.8	41.5	41.2	40.8	40.5	40.1
38․․․․․․․․․․․․․․․․․․․․․․․․․․	42.0	41.8	41.6	41.4	41.1	40.8	40.6	40.2	39.9	39.5
39․․․․․․․․․․․․․․․․․․․․․․․․․․	41.3	41.1	40.9	40.7	40.4	40.2	39.9	39.6	39.3	39.0
40․․․․․․․․․․․․․․․․․․․․․․․․․․	40.5	40.3	40.1	39.9	39.7	39.5	39.2	39.0	38.7	38.4
41․․․․․․․․․․․․․․․․․․․․․․․․․․	39.7	39.5	39.4	39.2	39.0	38.8	38.5	38.3	38.0	37.7

42․․․․․․․․․․․․․․․․․․․․․․․․․․	38.9	38.8	38.6	38.4	38.3	38.1	37.8	37.6	37.4	37.1
43․․․․․․․․․․․․․․․․․․․․․․․․․․	38.1	38.0	37.8	37.7	37.5	37.3	37.1	36.9	36.7	36.4
44․․․․․․․․․․․․․․․․․․․․․․․․․․	37.3	37.2	37.0	36.9	36.7	36.6	36.4	36.2	36.0	35.8
45․․․․․․․․․․․․․․․․․․․․․․․․․․	36.5	36.3	36.2	36.1	36.0	35.8	35.6	35.5	35.3	35.1
46․․․․․․․․․․․․․․․․․․․․․․․․․․	35.6	35.5	35.4	35.3	35.2	35.0	34.9	34.7	34.5	34.4
47․․․․․․․․․․․․․․․․․․․․․․․․․․	34.8	34.7	34.6	34.5	34.4	34.3	34.1	34.0	33.8	33.6

48․․․․․․․․․․․․․․․․․․․․․․․․․․	34.0	33.9	33.8	33.7	33.6	33.5	33.4	33.2	33.1	32.9
49․․․․․․․․․․․․․․․․․․․․․․․․․․	33.1	33.0	33.0	32.9	32.8	32.7	32.6	32.4	32.3	32.2
50․․․․․․․․․․․․․․․․․․․․․․․․․․	32.3	32.2	32.1	32.1	32.0	31.9	31.8	31.7	31.5	31.4
51․․․․․․․․․․․․․․․․․․․․․․․․․․	31.4	31.4	31.3	31.2	31.2	31.1	31.0	30.9	30.8	30.6
52․․․․․․․․․․․․․․․․․․․․․․․․․․	30.6	30.5	30.5	30.4	30.3	30.3	30.2	30.1	30.0	29.9
53․․․․․․․․․․․․․․․․․․․․․․․․․․	29.7	29.7	29.6	29.6	29.5	29.5	29.4	29.3	29.2	29.1

54․․․․․․․․․․․․․․․․․․․․․․․․․․	28.9	28.9	28.8	28.8	28.7	28.6	28.6	28.5	28.4	28.3
55․․․․․․․․․․․․․․․․․․․․․․․․․․	28.1	28.0	28.0	27.9	27.9	27.8	27.8	27.7	27.6	27.5
56․․․․․․․․․․․․․․․․․․․․․․․․․․	27.2	27.2	27.1	27.1	27.0	27.0	26.9	26.9	26.8	26.7
57․․․․․․․․․․․․․․․․․․․․․․․․․․	26.4	26.3	26.3	26.3	26.2	26.2	26.1	26.1	26.0	25.9
58․․․․․․․․․․․․․․․․․․․․․․․․․․	25.5	25.5	25.5	25.4	25.4	25.4	25.3	25.3	25.2	25.1
59․․․․․․․․․․․․․․․․․․․․․․․․․․	24.7	24.7	24.6	24.6	24.6	24.5	24.5	24.5	24.4	24.3

60․․․․․․․․․․․․․․․․․․․․․․․․․․	23.9	23.8	23.8	23.8	23.8	23.7	23.7	23.6	23.6	23.5
61․․․․․․․․․․․․․․․․․․․․․․․․․․	23.0	23.0	23.0	23.0	22.9	22.9	22.9	22.8	22.8	22.7
62․․․․․․․․․․․․․․․․․․․․․․․․․․	22.2	22.2	22.2	22.1	22.1	22.1	22.1	22.0	22.0	21.9
63․․․․․․․․․․․․․․․․․․․․․․․․․․	21.4	21.4	21.3	21.3	21.3	21.3	21.3	21.2	21.2	21.2
64․․․․․․․․․․․․․․․․․․․․․․․․․․	20.6	20.6	20.5	20.5	20.5	20.5	20.5	20.4	20.4	20.4
65․․․․․․․․․․․․․․․․․․․․․․․․․․	19.8	19.8	19.7	19.7	19.7	19.7	19.7	19.6	19.6	19.6

66․․․․․․․․․․․․․․․․․․․․․․․․․․	19.0	19.0	19.0	18.9	18.9	18.9	18.9	18.9	18.8	18.8
67․․․․․․․․․․․․․․․․․․․․․․․․․․	18.2	18.2	18.2	18.2	18.2	18.1	18.1	18.1	18.1	18.1
68․․․․․․․․․․․․․․․․․․․․․․․․․․	17.4	17.4	17.4	17.4	17.4	17.4	17.4	17.3	17.3	17.3
69․․․․․․․․․․․․․․․․․․․․․․․․․․	16.7	16.7	16.7	16.6	16.6	16.6	16.6	16.6	16.6	16.6
70․․․․․․․․․․․․․․․․․․․․․․․․․․	15.9	15.9	15.9	15.9	15.9	15.9	15.9	15.9	15.8	15.8
71․․․․․․․․․․․․․․․․․․․․․․․․․․	15.2	15.2	15.2	15.2	15.2	15.2	15.2	15.1	15.1	15.1

72․․․․․․․․․․․․․․․․․․․․․․․․․․	14.5	14.5	14.5	14.5	14.5	14.5	14.5	14.4	14.4	14.4
73․․․․․․․․․․․․․․․․․․․․․․․․․․	13.8	13.8	13.8	13.8	13.8	13.8	13.8	13.8	13.7	13.7
74․․․․․․․․․․․․․․․․․․․․․․․․․․	13.1	13.1	13.1	13.1	13.1	13.1	13.1	13.1	13.1	13.1
75․․․․․․․․․․․․․․․․․․․․․․․․․․	12.5	12.5	12.5	12.4	12.4	12.4	12.4	12.4	12.4	12.4
76․․․․․․․․․․․․․․․․․․․․․․․․․․	11.8	11.8	11.8	11.8	11.8	11.8	11.8	11.8	11.8	11.8
77․․․․․․․․․․․․․․․․․․․․․․․․․․	11.2	11.2	11.2	11.2	11.2	11.2	11.2	11.2	11.2	11.1

78․․․․․․․․․․․․․․․․․․․․․․․․․․	10.6	10.6	10.6	10.6	10.6	10.6	10.6	10.6	10.6	10.5
79․․․․․․․․․․․․․․․․․․․․․․․․․․	10.0	10.0	10.0	10.0	10.0	10.0	10.0	10.0	10.0	10.0
80․․․․․․․․․․․․․․․․․․․․․․․․․․	9.4	9.4	9.4	9.4	9.4	9.4	9.4	9.4	9.4	9.4
81․․․․․․․․․․․․․․․․․․․․․․․․․․	8.9	8.9	8.9	8.9	8.9	8.9	8.9	8.9	8.9	8.9
82․․․․․․․․․․․․․․․․․․․․․․․․․․	8.4	8.4	8.3	8.3	8.3	8.3	8.3	8.3	8.3	8.3
83․․․․․․․․․․․․․․․․․․․․․․․․․․	7.8	7.8	7.8	7.8	7.8	7.8	7.8	7.8	7.8	7.8

84․․․․․․․․․․․․․․․․․․․․․․․․․․	7.4	7.4	7.4	7.4	7.4	7.4	7.4	7.4	7.4	7.4
85․․․․․․․․․․․․․․․․․․․․․․․․․․	6.9	6.9	6.9	6.9	6.9	6.9	6.9	6.9	6.9	6.9
86․․․․․․․․․․․․․․․․․․․․․․․․․․	6.5	6.5	6.5	6.5	6.5	6.5	6.5	6.5	6.5	6.5
87․․․․․․․․․․․․․․․․․․․․․․․․․․	6.1	6.1	6.1	6.1	6.1	6.1	6.1	6.1	6.1	6.1
88․․․․․․․․․․․․․․․․․․․․․․․․․․	5.7	5.7	5.7	5.7	5.7	5.7	5.7	5.7	5.7	5.7
89․․․․․․․․․․․․․․․․․․․․․․․․․․	5.3	5.3	5.3	5.3	5.3	5.3	5.3	5.3	5.3	5.3

90․․․․․․․․․․․․․․․․․․․․․․․․․․	5.0	5.0	5.0	5.0	5.0	5.0	5.0	5.0	5.0	5.0
91․․․․․․․․․․․․․․․․․․․․․․․․․․	4.7	4.7	4.7	4.7	4.7	4.7	4.7	4.7	4.7	4.7
92․․․․․․․․․․․․․․․․․․․․․․․․․․	4.4	4.4	4.4	4.4	4.4	4.4	4.4	4.4	4.4	4.4
93․․․․․․․․․․․․․․․․․․․․․․․․․․	4.1	4.1	4.1	4.1	4.1	4.1	4.1	4.1	4.1	4.1
94․․․․․․․․․․․․․․․․․․․․․․․․․․	3.9	3.9	3.9	3.9	3.9	3.9	3.9	3.9	3.9	3.9
95․․․․․․․․․․․․․․․․․․․․․․․․․․	3.6	3.6	3.6	3.6	3.6	3.6	3.6	3.6	3.6	3.6

96․․․․․․․․․․․․․․․․․․․․․․․․․․	3.4	3.4	3.4	3.4	3.4	3.4	3.4	3.4	3.4	3.4
97․․․․․․․․․․․․․․․․․․․․․․․․․․	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2
98․․․․․․․․․․․․․․․․․․․․․․․․․․	3.0	3.0	3.0	3.0	3.0	3.0	3.0	3.0	3.0	3.0
99․․․․․․․․․․․․․․․․․․․․․․․․․․	2.8	2.8	2.8	2.8	2.8	2.8	2.8	2.8	2.8	2.8
100․․․․․․․․․․․․․․․․․․․․․․․․․	2.7	2.7	2.7	2.7	2.7	2.7	2.7	2.7	2.7	2.7
101․․․․․․․․․․․․․․․․․․․․․․․․․	2.5	2.5	2.5	2.5	2.5	2.5	2.5	2.5	2.5	2.5

102․․․․․․․․․․․․․․․․․․․․․․․․․	2.3	2.3	2.3	2.3	2.3	2.3	2.3	2.3	2.3	2.3
103․․․․․․․․․․․․․․․․․․․․․․․․․	2.1	2.1	2.1	2.1	2.1	2.1	2.1	2.1	2.1	2.1
104․․․․․․․․․․․․․․․․․․․․․․․․․	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9
105․․․․․․․․․․․․․․․․․․․․․․․․․	1.8	1.8	1.8	1.8	1.8	1.8	1.8	1.8	1.8	1.8
106․․․․․․․․․․․․․․․․․․․․․․․․․	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6
107․․․․․․․․․․․․․․․․․․․․․․․․․	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4

108․․․․․․․․․․․․․․․․․․․․․․․․․	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3
109․․․․․․․․․․․․․․․․․․․․․․․․․	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1
110․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0
111․․․․․․․․․․․․․․․․․․․․․․․․․	.9	.9	.9	.9	.9	.9	.9	.9	.9	.9
112․․․․․․․․․․․․․․․․․․․․․․․․․	.8	.8	.8	.8	.8	.8	.8	.8	.8	.8
113․․․․․․․․․․․․․․․․․․․․․․․․․	.7	.7	.7	.7	.7	.7	.7	.7	.7	.7

114․․․․․․․․․․․․․․․․․․․․․․․․․	.6	.6	.6	.6	.6	.6	.6	.6	.6	.6
115․․․․․․․․․․․․․․․․․․․․․․․․․	.5	.5	.5	.5	.5	.5	.5	.5	.5	.5

TABLE VIA—ANNUITIES FOR JOINT LIFE ONLY; TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
Ages	35	36	37	38	39	40	41	42	43	44

35․․․․․․․․․․․․․․․․․․․․․․․․․․	40.7	40.2	39.7	39.2	38.6	38.0	37.4	36.8	36.2	35.5
36․․․․․․․․․․․․․․․․․․․․․․․․․․	40.2	39.7	39.3	38.7	38.2	37.7	37.1	36.5	35.9	35.2
37․․․․․․․․․․․․․․․․․․․․․․․․․․	39.7	39.3	38.8	38.3	37.8	37.3	36.7	36.2	35.6	34.9
38․․․․․․․․․․․․․․․․․․․․․․․․․․	39.2	38.7	38.3	37.9	37.4	36.9	36.3	35.8	35.2	34.6
39․․․․․․․․․․․․․․․․․․․․․․․․․․	38.6	38.2	37.8	37.4	36.9	36.4	35.9	35.4	34.9	34.3

40․․․․․․․․․․․․․․․․․․․․․․․․․․	38.0	37.7	37.3	36.9	36.4	36.0	35.5	35.0	34.5	34.0
41․․․․․․․․․․․․․․․․․․․․․․․․․․	37.4	37.1	36.7	36.3	35.9	35.5	35.1	34.6	34.1	33.6
42․․․․․․․․․․․․․․․․․․․․․․․․․․	36.8	36.5	36.2	35.8	35.4	35.0	34.6	34.1	33.7	33.2
43․․․․․․․․․․․․․․․․․․․․․․․․․․	36.2	35.9	35.6	35.2	34.9	34.5	34.1	33.7	33.2	32.8
44․․․․․․․․․․․․․․․․․․․․․․․․․․	35.5	35.2	34.9	34.6	34.3	34.0	33.6	33.2	32.8	32.3
45․․․․․․․․․․․․․․․․․․․․․․․․․․	34.8	34.6	34.3	34.0	33.7	33.4	33.0	32.7	32.3	31.8

46․․․․․․․․․․․․․․․․․․․․․․․․․․	34.1	33.9	33.7	33.4	33.1	32.8	32.5	32.1	31.8	31.4
47․․․․․․․․․․․․․․․․․․․․․․․․․․	33.4	33.2	33.0	32.8	32.5	32.2	31.9	31.6	31.2	30.8
48․․․․․․․․․․․․․․․․․․․․․․․․․․	32.7	32.5	32.3	32.1	31.8	31.6	31.3	31.0	30.7	30.3
49․․․․․․․․․․․․․․․․․․․․․․․․․․	32.0	31.8	31.6	31.4	31.2	30.9	30.7	30.4	30.1	29.8
50․․․․․․․․․․․․․․․․․․․․․․․․․․	31.3	31.1	30.9	30.7	30.5	30.3	30.0	29.8	29.5	29.2
51․․․․․․․․․․․․․․․․․․․․․․․․․․	30.5	30.4	30.2	30.0	29.8	29.6	29.4	29.2	28.9	28.6

52․․․․․․․․․․․․․․․․․․․․․․․․․․	29.7	29.6	29.5	29.3	29.1	28.9	28.7	28.5	28.3	28.0
53․․․․․․․․․․․․․․․․․․․․․․․․․․	29.0	28.9	28.7	28.6	28.4	28.2	28.1	27.9	27.6	27.4
54․․․․․․․․․․․․․․․․․․․․․․․․․․	28.2	28.1	28.0	27.8	27.7	27.5	27.4	27.2	27.0	26.8
55․․․․․․․․․․․․․․․․․․․․․․․․․․	27.4	27.3	27.2	27.1	27.0	26.8	26.7	26.5	26.3	26.1
56․․․․․․․․․․․․․․․․․․․․․․․․․․	26.7	26.6	26.5	26.3	26.2	26.1	26.0	25.8	25.6	25.4
57․․․․․․․․․․․․․․․․․․․․․․․․․․	25.9	25.8	25.7	25.6	25.5	25.4	25.2	25.1	24.9	24.8

58․․․․․․․․․․․․․․․․․․․․․․․․․․	25.1	25.0	24.9	24.8	24.7	24.6	24.5	24.4	24.2	24.1
59․․․․․․․․․․․․․․․․․․․․․․․․․․	24.3	24.2	24.1	24.1	24.0	23.9	23.8	23.6	23.5	23.4
60․․․․․․․․․․․․․․․․․․․․․․․․․․	23.5	23.4	23.4	23.3	23.2	23.1	23.0	22.9	22.8	22.7
61․․․․․․․․․․․․․․․․․․․․․․․․․․	22.7	22.6	22.6	22.5	22.4	22.4	22.3	22.2	22.1	22.0
62․․․․․․․․․․․․․․․․․․․․․․․․․․	21.9	21.9	21.8	21.7	21.7	21.6	21.5	21.4	21.3	21.2
63․․․․․․․․․․․․․․․․․․․․․․․․․․	21.1	21.1	21.0	21.0	20.9	20.8	20.8	20.7	20.6	20.5

64․․․․․․․․․․․․․․․․․․․․․․․․․․	20.3	20.3	20.2	20.2	20.1	20.1	20.0	20.0	19.9	19.8
65․․․․․․․․․․․․․․․․․․․․․․․․․․	19.6	19.5	19.5	19.4	19.4	19.3	19.3	19.2	19.1	19.1
66․․․․․․․․․․․․․․․․․․․․․․․․․․	18.8	18.8	18.7	18.7	18.6	18.6	18.5	18.5	18.4	18.4
67․․․․․․․․․․․․․․․․․․․․․․․․․․	18.0	18.0	18.0	17.9	17.9	17.9	17.8	17.8	17.7	17.6
68․․․․․․․․․․․․․․․․․․․․․․․․․․	17.3	17.3	17.2	17.2	17.2	17.1	17.1	17.0	17.0	16.9
69․․․․․․․․․․․․․․․․․․․․․․․․․․	16.5	16.5	16.5	16.5	16.4	16.4	16.4	16.3	16.3	16.2

70․․․․․․․․․․․․․․․․․․․․․․․․․․	15.8	15.8	15.8	15.7	15.7	15.7	15.6	15.6	15.6	15.5
71․․․․․․․․․․․․․․․․․․․․․․․․․․	15.1	15.1	15.1	15.0	15.0	15.0	15.0	14.9	14.9	14.9
72․․․․․․․․․․․․․․․․․․․․․․․․․․	14.4	14.4	14.4	14.3	14.3	14.3	14.3	14.2	14.2	14.2
73․․․․․․․․․․․․․․․․․․․․․․․․․․	13.7	13.7	13.7	13.7	13.7	13.6	13.6	13.6	13.6	13.5
74․․․․․․․․․․․․․․․․․․․․․․․․․․	13.1	13.0	13.0	13.0	13.0	13.0	13.0	12.9	12.9	12.9
75․․․․․․․․․․․․․․․․․․․․․․․․․․	12.4	12.4	12.4	12.4	12.3	12.3	12.3	12.3	12.3	12.2

76․․․․․․․․․․․․․․․․․․․․․․․․․․	11.8	11.8	11.7	11.7	11.7	11.7	11.7	11.7	11.6	11.6
77․․․․․․․․․․․․․․․․․․․․․․․․․․	11.1	11.1	11.1	11.1	11.1	11.1	11.1	11.1	11.0	11.0
78․․․․․․․․․․․․․․․․․․․․․․․․․․	10.5	10.5	10.5	10.5	10.5	10.5	10.5	10.5	10.5	10.4
79․․․․․․․․․․․․․․․․․․․․․․․․․․	10.0	10.0	9.9	9.9	9.9	9.9	9.9	9.9	9.9	9.9
80․․․․․․․․․․․․․․․․․․․․․․․․․․	9.4	9.4	9.4	9.4	9.4	9.4	9.4	9.3	9.3	9.3
81․․․․․․․․․․․․․․․․․․․․․․․․․․	8.9	8.8	8.8	8.8	8.8	8.8	8.8	8.8	8.8	8.8

82․․․․․․․․․․․․․․․․․․․․․․․․․․	8.3	8.3	8.3	8.3	8.3	8.3	8.3	8.3	8.3	8.3
83․․․․․․․․․․․․․․․․․․․․․․․․․․	7.8	7.8	7.8	7.8	7.8	7.8	7.8	7.8	7.8	7.8
84․․․․․․․․․․․․․․․․․․․․․․․․․․	7.3	7.3	7.3	7.3	7.3	7.3	7.3	7.3	7.3	7.3
85․․․․․․․․․․․․․․․․․․․․․․․․․․	6.9	6.9	6.9	6.9	6.9	6.9	6.9	6.9	6.9	6.9
86․․․․․․․․․․․․․․․․․․․․․․․․․․	6.5	6.5	6.5	6.5	6.4	6.4	6.4	6.4	6.4	6.4
87․․․․․․․․․․․․․․․․․․․․․․․․․․	6.1	6.0	6.0	6.0	6.0	6.0	6.0	6.0	6.0	6.0

88․․․․․․․․․․․․․․․․․․․․․․․․․․	5.7	5.7	5.7	5.7	5.7	5.7	5.7	5.6	5.6	5.6
89․․․․․․․․․․․․․․․․․․․․․․․․․․	5.3	5.3	5.3	5.3	5.3	5.3	5.3	5.3	5.3	5.3
90․․․․․․․․․․․․․․․․․․․․․․․․․․	5.0	5.0	5.0	5.0	5.0	5.0	5.0	5.0	5.0	5.0
91․․․․․․․․․․․․․․․․․․․․․․․․․․	4.7	4.7	4.7	4.7	4.7	4.7	4.7	4.7	4.6	4.6
92․․․․․․․․․․․․․․․․․․․․․․․․․․	4.4	4.4	4.4	4.4	4.4	4.4	4.4	4.4	4.4	4.4
93․․․․․․․․․․․․․․․․․․․․․․․․․․	4.1	4.1	4.1	4.1	4.1	4.1	4.1	4.1	4.1	4.1

94․․․․․․․․․․․․․․․․․․․․․․․․․․	3.9	3.9	3.9	3.9	3.9	3.9	3.9	3.9	3.9	3.9
95․․․․․․․․․․․․․․․․․․․․․․․․․․	3.6	3.6	3.6	3.6	3.6	3.6	3.6	3.6	3.6	3.6
96․․․․․․․․․․․․․․․․․․․․․․․․․․	3.4	3.4	3.4	3.4	3.4	3.4	3.4	3.4	3.4	3.4
97․․․․․․․․․․․․․․․․․․․․․․․․․․	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2
98․․․․․․․․․․․․․․․․․․․․․․․․․․	3.0	3.0	3.0	3.0	3.0	3.0	3.0	3.0	3.0	3.0
99․․․․․․․․․․․․․․․․․․․․․․․․․․	2.8	2.8	2.8	2.8	2.8	2.8	2.8	2.8	2.8	2.8

100․․․․․․․․․․․․․․․․․․․․․․․․․	2.7	2.7	2.7	2.7	2.7	2.7	2.7	2.7	2.6	2.6
101․․․․․․․․․․․․․․․․․․․․․․․․․	2.5	2.5	2.5	2.5	2.5	2.5	2.5	2.5	2.5	2.5
102․․․․․․․․․․․․․․․․․․․․․․․․․	2.3	2.3	2.3	2.3	2.3	2.3	2.3	2.3	2.3	2.3
103․․․․․․․․․․․․․․․․․․․․․․․․․	2.1	2.1	2.1	2.1	2.1	2.1	2.1	2.1	2.1	2.1
104․․․․․․․․․․․․․․․․․․․․․․․․․	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9
105․․․․․․․․․․․․․․․․․․․․․․․․․	1.8	1.8	1.8	1.8	1.8	1.8	1.8	1.8	1.8	1.8

106․․․․․․․․․․․․․․․․․․․․․․․․․	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6
107․․․․․․․․․․․․․․․․․․․․․․․․․	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4
108․․․․․․․․․․․․․․․․․․․․․․․․․	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3
109․․․․․․․․․․․․․․․․․․․․․․․․․	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1
110․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0
111․․․․․․․․․․․․․․․․․․․․․․․․․	.9	.9	.9	.9	.9	.9	.9	.9	.9	.9

112․․․․․․․․․․․․․․․․․․․․․․․․․	.8	.8	.8	.8	.8	.8	.8	.8	.8	.8
113․․․․․․․․․․․․․․․․․․․․․․․․․	.7	.7	.7	.7	.7	.7	.7	.7	.7	.7
114․․․․․․․․․․․․․․․․․․․․․․․․․	.6	.6	.6	.6	.6	.6	.6	.6	.6	.6
115․․․․․․․․․․․․․․․․․․․․․․․․․	.5	.5	.5	.5	.5	.5	.5	.5	.5	.5

TABLE VIA—ANNUITIES FOR JOINT LIFE ONLY; TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
Ages	45	46	47	48	49	50	51	52	53	54

45․․․․․․․․․․․․․․․․․․․․․․․․․․	31.4	30.9	30.5	30.0	29.4	28.9	28.3	27.7	27.1	26.5
46․․․․․․․․․․․․․․․․․․․․․․․․․․	30.9	30.5	30.0	29.6	29.1	28.5	28.0	27.4	26.9	26.3
47․․․․․․․․․․․․․․․․․․․․․․․․․․	30.5	30.0	29.6	29.2	28.7	28.2	27.7	27.1	26.6	26.0
48․․․․․․․․․․․․․․․․․․․․․․․․․․	30.0	29.6	29.2	28.7	28.3	27.8	27.3	26.8	26.3	25.7
49․․․․․․․․․․․․․․․․․․․․․․․․․․	29.4	29.1	28.7	28.3	27.9	27.4	26.9	26.5	25.9	25.4

50․․․․․․․․․․․․․․․․․․․․․․․․․․	28.9	28.5	28.2	27.4	27.4	27.0	26.5	26.1	25.6	25.1
51․․․․․․․․․․․․․․․․․․․․․․․․․․	28.3	28.0	27.7	27.3	26.9	26.5	26.1	25.7	25.2	24.7
52․․․․․․․․․․․․․․․․․․․․․․․․․․	27.7	27.4	27.1	26.8	26.5	26.1	25.7	25.3	24.8	24.4
53․․․․․․․․․․․․․․․․․․․․․․․․․․	27.1	26.9	26.6	26.3	25.9	25.6	25.2	24.8	24.4	24.0
54․․․․․․․․․․․․․․․․․․․․․․․․․․	26.5	26.3	26.0	25.7	25.4	25.1	24.7	24.4	24.0	23.6
55․․․․․․․․․․․․․․․․․․․․․․․․․․	25.9	25.7	25.4	25.1	24.9	24.6	24.2	23.9	23.5	23.2

56․․․․․․․․․․․․․․․․․․․․․․․․․․	25.2	25.0	24.8	24.6	24.3	24.0	23.7	23.4	23.1	22.7
57․․․․․․․․․․․․․․․․․․․․․․․․․․	24.6	24.4	24.2	24.0	23.7	23.5	23.2	22.9	22.6	22.2
58․․․․․․․․․․․․․․․․․․․․․․․․․․	23.9	23.7	23.5	23.3	23.1	22.9	22.6	22.4	22.1	21.7
59․․․․․․․․․․․․․․․․․․․․․․․․․․	23.2	23.1	22.9	22.7	22.5	22.3	22.1	21.8	21.5	21.2
60․․․․․․․․․․․․․․․․․․․․․․․․․․	22.5	22.4	22.2	22.1	21.9	21.7	21.5	21.2	21.0	20.7
61․․․․․․․․․․․․․․․․․․․․․․․․․․	21.8	21.7	21.6	21.4	21.2	21.1	20.9	20.6	20.4	20.2

62․․․․․․․․․․․․․․․․․․․․․․․․․․	21.1	21.0	20.9	20.7	20.6	20.4	20.2	20.0	19.8	19.6
63․․․․․․․․․․․․․․․․․․․․․․․․․․	20.4	20.3	20.2	20.1	19.9	19.8	19.6	19.4	19.2	19.0
64․․․․․․․․․․․․․․․․․․․․․․․․․․	19.7	19.6	19.5	19.4	19.3	19.1	19.0	18.8	18.6	18.5
65․․․․․․․․․․․․․․․․․․․․․․․․․․	19.0	18.9	18.8	18.7	18.6	18.5	18.3	18.2	18.0	17.9
66․․․․․․․․․․․․․․․․․․․․․․․․․․	18.3	18.2	18.1	18.0	17.9	17.8	17.7	17.6	17.4	17.3
67․․․․․․․․․․․․․․․․․․․․․․․․․․	17.6	17.5	17.4	17.3	17.3	17.2	17.1	16.9	16.8	16.7

68․․․․․․․․․․․․․․․․․․․․․․․․․․	16.9	16.8	16.7	16.7	16.6	16.5	16.4	16.3	16.2	16.1
69․․․․․․․․․․․․․․․․․․․․․․․․․․	16.2	16.1	16.1	16.0	15.9	15.8	15.8	15.7	15.6	15.4
70․․․․․․․․․․․․․․․․․․․․․․․․․․	15.5	15.4	15.4	15.3	15.3	15.2	15.1	15.0	14.9	14.8
71․․․․․․․․․․․․․․․․․․․․․․․․․․	14.8	14.8	14.7	14.7	14.6	14.5	14.5	14.4	14.3	14.2
72․․․․․․․․․․․․․․․․․․․․․․․․․․	14.1	14.1	14.1	14.0	14.0	13.9	13.8	13.8	13.7	13.6
73․․․․․․․․․․․․․․․․․․․․․․․․․․	13.5	13.5	13.4	13.4	13.3	13.3	13.2	13.2	13.1	13.0

74․․․․․․․․․․․․․․․․․․․․․․․․․․	12.8	12.8	12.8	12.7	12.7	12.7	12.6	12.6	12.5	12.4
75․․․․․․․․․․․․․․․․․․․․․․․․․․	12.2	12.2	12.2	12.1	12.1	12.1	12.0	12.0	11.9	11.9
76․․․․․․․․․․․․․․․․․․․․․․․․․․	11.6	11.6	11.6	11.5	11.5	11.5	11.4	11.4	11.3	11.3
77․․․․․․․․․․․․․․․․․․․․․․․․․․	11.0	11.0	11.0	10.9	10.9	10.9	10.8	10.8	10.8	10.7
78․․․․․․․․․․․․․․․․․․․․․․․․․․	10.4	10.4	10.4	10.4	10.3	10.3	10.3	10.2	10.2	10.2
79․․․․․․․․․․․․․․․․․․․․․․․․․․	9.9	9.8	9.8	9.8	9.8	9.8	9.7	9.7	9.7	9.6

80․․․․․․․․․․․․․․․․․․․․․․․․․․	9.3	9.3	9.3	9.3	9.2	9.2	9.2	9.2	9.1	9.1
81․․․․․․․․․․․․․․․․․․․․․․․․․․	8.8	8.8	8.7	8.7	8.7	8.7	8.7	8.7	8.6	8.6
82․․․․․․․․․․․․․․․․․․․․․․․․․․	8.3	8.2	8.2	8.2	8.2	8.2	8.2	8.2	8.1	8.1
83․․․․․․․․․․․․․․․․․․․․․․․․․․	7.8	7.8	7.7	7.7	7.7	7.7	7.7	7.7	7.7	7.6
84․․․․․․․․․․․․․․․․․․․․․․․․․․	7.3	7.3	7.3	7.3	7.3	7.2	7.2	7.2	7.2	7.2
85․․․․․․․․․․․․․․․․․․․․․․․․․․	6.8	6.8	6.8	6.8	6.8	6.8	6.8	6.8	6.8	6.7

86․․․․․․․․․․․․․․․․․․․․․․․․․․	6.4	6.4	6.4	6.4	6.4	6.4	6.4	6.4	6.3	6.3
87․․․․․․․․․․․․․․․․․․․․․․․․․․	6.0	6.0	6.0	6.0	6.0	6.0	6.0	6.0	6.0	5.9
88․․․․․․․․․․․․․․․․․․․․․․․․․․	5.6	5.6	5.6	5.6	5.6	5.6	5.6	5.6	5.6	5.6
89․․․․․․․․․․․․․․․․․․․․․․․․․․	5.3	5.3	5.3	5.3	5.3	5.3	5.2	5.2	5.2	5.2
90․․․․․․․․․․․․․․․․․․․․․․․․․․	5.0	4.9	4.9	4.9	4.9	4.9	4.9	4.9	4.9	4.9
91․․․․․․․․․․․․․․․․․․․․․․․․․․	4.6	4.6	4.6	4.6	4.6	4.6	4.6	4.6	4.6	4.6

92․․․․․․․․․․․․․․․․․․․․․․․․․․	4.4	4.4	4.4	4.3	4.3	4.3	4.3	4.3	4.3	4.3
93․․․․․․․․․․․․․․․․․․․․․․․․․․	4.1	4.1	4.1	4.1	4.1	4.1	4.1	4.1	4.1	4.1
94․․․․․․․․․․․․․․․․․․․․․․․․․․	3.9	3.9	3.8	3.8	3.8	3.8	3.8	3.8	3.8	3.8
95․․․․․․․․․․․․․․․․․․․․․․․․․․	3.6	3.6	3.6	3.6	3.6	3.6	3.6	3.6	3.6	3.6
96․․․․․․․․․․․․․․․․․․․․․․․․․․	3.4	3.4	3.4	3.4	3.4	3.4	3.4	3.4	3.4	3.4
97․․․․․․․․․․․․․․․․․․․․․․․․․․	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2

98․․․․․․․․․․․․․․․․․․․․․․․․․․	3.0	3.0	3.0	3.0	3.0	3.0	3.0	3.0	3.0	3.0
99․․․․․․․․․․․․․․․․․․․․․․․․․․	2.8	2.8	2.8	2.8	2.8	2.8	2.8	2.8	2.8	2.8
100․․․․․․․․․․․․․․․․․․․․․․․․․	2.6	2.6	2.6	2.6	2.6	2.6	2.6	2.6	2.6	2.6
101․․․․․․․․․․․․․․․․․․․․․․․․․	2.5	2.5	2.5	2.5	2.5	2.5	2.5	2.5	2.5	2.5
102․․․․․․․․․․․․․․․․․․․․․․․․․	2.3	2.3	2.3	2.3	2.3	2.3	2.3	2.3	2.3	2.3
103․․․․․․․․․․․․․․․․․․․․․․․․․	2.1	2.1	2.1	2.1	2.1	2.1	2.1	2.1	2.1	2.1

104․․․․․․․․․․․․․․․․․․․․․․․․․	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9
105․․․․․․․․․․․․․․․․․․․․․․․․․	1.8	1.8	1.8	1.8	1.8	1.8	1.8	1.8	1.8	1.8
106․․․․․․․․․․․․․․․․․․․․․․․․․	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6
107․․․․․․․․․․․․․․․․․․․․․․․․․	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4
108․․․․․․․․․․․․․․․․․․․․․․․․․	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3
109․․․․․․․․․․․․․․․․․․․․․․․․․	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1

110․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0
111․․․․․․․․․․․․․․․․․․․․․․․․․	.9	.9	.9	.9	.9	.9	.9	.9	.9	.9
112․․․․․․․․․․․․․․․․․․․․․․․․․	.8	.8	.8	.8	.8	.8	.8	.8	.8	.8
113․․․․․․․․․․․․․․․․․․․․․․․․․	.7	.7	.7	.7	.7	.7	.7	.7	.7	.7
114․․․․․․․․․․․․․․․․․․․․․․․․․	.6	.6	.6	.6	.6	.6	.6	.6	.6	.6
115․․․․․․․․․․․․․․․․․․․․․․․․․	.5	.5	.5	.5	.5	.5	.5	.5	.5	.5

TABLE VIA—ANNUITIES FOR JOINT LIFE ONLY; TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
Ages	55	56	57	58	59	60	61	62	63	64

55․․․․․․․․․․․․․․․․․․․․․․․․․․	22.7	22.3	21.9	21.4	20.9	20.4	19.9	19.4	18.8	18.3
56․․․․․․․․․․․․․․․․․․․․․․․․․․	22.3	21.9	21.5	21.1	20.6	20.1	19.6	19.1	18.6	18.0
57․․․․․․․․․․․․․․․․․․․․․․․․․․	21.9	21.5	21.1	20.7	20.3	19.8	19.3	18.8	18.3	17.8
58․․․․․․․․․․․․․․․․․․․․․․․․․․	21.4	21.1	20.7	20.3	19.9	19.5	19.0	18.5	18.0	17.5
59․․․․․․․․․․․․․․․․․․․․․․․․․․	20.9	20.6	20.3	19.9	19.5	19.1	18.7	18.2	17.7	17.3

60․․․․․․․․․․․․․․․․․․․․․․․․․․	20.4	20.1	19.8	19.5	19.1	18.7	18.3	17.9	17.4	17.0
61․․․․․․․․․․․․․․․․․․․․․․․․․․	29.9	19.6	19.3	19.0	18.7	18.3	17.9	17.5	17.1	16.7
62․․․․․․․․․․․․․․․․․․․․․․․․․․	19.4	19.1	18.8	18.5	18.2	17.9	17.5	17.1	16.8	16.3
63․․․․․․․․․․․․․․․․․․․․․․․․․․	18.8	18.6	18.3	18.0	17.7	17.4	17.1	16.8	16.4	16.0
64․․․․․․․․․․․․․․․․․․․․․․․․․․	18.3	18.0	17.8	17.5	17.3	17.0	16.7	16.3	16.0	15.6
65․․․․․․․․․․․․․․․․․․․․․․․․․․	17.7	17.5	17.3	17.0	16.8	16.5	16.2	15.9	15.6	15.3

66․․․․․․․․․․․․․․․․․․․․․․․․․․	17.1	16.9	16.7	16.5	16.3	16.0	15.8	15.5	15.2	14.9
67․․․․․․․․․․․․․․․․․․․․․․․․․․	16.5	16.3	16.2	16.0	15.8	15.5	15.3	15.0	14.7	14.5
68․․․․․․․․․․․․․․․․․․․․․․․․․․	15.9	15.8	15.6	15.4	15.2	15.0	14.8	14.6	14.3	14.0
69․․․․․․․․․․․․․․․․․․․․․․․․․․	15.3	15.2	15.0	14.9	14.7	14.5	14.3	14.1	13.9	13.6
70․․․․․․․․․․․․․․․․․․․․․․․․․․	14.7	14.6	14.5	14.3	14.2	14.0	13.8	13.6	13.4	13.2
71․․․․․․․․․․․․․․․․․․․․․․․․․․	14.1	14.0	13.9	13.8	13.6	13.5	13.3	13.1	12.9	12.7

72․․․․․․․․․․․․․․․․․․․․․․․․․․	13.5	13.4	13.3	13.2	13.1	12.9	12.8	12.6	12.4	12.3
73․․․․․․․․․․․․․․․․․․․․․․․․․․	13.0	12.9	12.8	12.7	12.5	12.4	12.3	12.1	12.0	11.8
74․․․․․․․․․․․․․․․․․․․․․․․․․․	12.4	12.3	12.2	12.1	12.0	11.9	11.8	11.6	11.5	11.3
75․․․․․․․․․․․․․․․․․․․․․․․․․․	11.8	11.7	11.7	11.6	11.5	11.4	11.3	11.1	11.0	10.9
76․․․․․․․․․․․․․․․․․․․․․․․․․․	11.2	11.2	11.1	11.0	10.9	10.9	10.8	10.6	10.5	10.4
77․․․․․․․․․․․․․․․․․․․․․․․․․․	10.7	10.6	10.6	10.5	10.4	10.3	10.3	10.2	10.0	9.9

78․․․․․․․․․․․․․․․․․․․․․․․․․․	10.1	10.1	10.0	10.0	9.9	9.8	9.8	9.7	9.6	9.5
79․․․․․․․․․․․․․․․․․․․․․․․․․․	9.6	9.6	9.5	9.5	9.4	9.3	9.3	9.2	9.1	9.0
80․․․․․․․․․․․․․․․․․․․․․․․․․․	9.1	9.0	9.0	9.0	8.9	8.9	8.8	8.7	8.7	8.6
81․․․․․․․․․․․․․․․․․․․․․․․․․․	8.6	8.5	8.5	8.5	8.4	8.4	8.3	8.3	8.2	8.1
82․․․․․․․․․․․․․․․․․․․․․․․․․․	8.1	8.1	8.0	8.0	8.0	7.9	7.9	7.8	7.8	7.7
83․․․․․․․․․․․․․․․․․․․․․․․․․․	7.6	7.6	7.6	7.5	7.5	7.5	7.4	7.4	7.3	7.3

84․․․․․․․․․․․․․․․․․․․․․․․․․․	7.2	7.1	7.1	7.1	7.1	7.0	7.0	7.0	6.9	6.9
85․․․․․․․․․․․․․․․․․․․․․․․․․․	6.7	6.7	6.7	6.7	6.6	6.6	6.6	6.5	6.5	6.5
86․․․․․․․․․․․․․․․․․․․․․․․․․․	6.3	6.3	6.3	6.3	6.2	6.2	6.2	6.2	6.1	6.1
87․․․․․․․․․․․․․․․․․․․․․․․․․․	5.9	5.9	5.9	5.9	5.9	5.8	5.8	5.8	5.8	5.7
88․․․․․․․․․․․․․․․․․․․․․․․․․․	5.6	5.5	5.5	5.5	5.5	5.5	5.5	5.4	5.4	5.4
89․․․․․․․․․․․․․․․․․․․․․․․․․․	5.2	5.2	5.2	5.2	5.2	5.1	5.1	5.1	5.1	5.1

90․․․․․․․․․․․․․․․․․․․․․․․․․․	4.9	4.9	4.9	4.9	4.9	4.8	4.8	4.8	4.8	4.8
91․․․․․․․․․․․․․․․․․․․․․․․․․․	4.6	4.6	4.6	4.6	4.6	4.5	4.5	4.5	4.5	4.5
92․․․․․․․․․․․․․․․․․․․․․․․․․․	4.3	4.3	4.3	4.3	4.3	4.3	4.3	4.2	4.2	4.2
93․․․․․․․․․․․․․․․․․․․․․․․․․․	4.1	4.1	4.0	4.0	4.0	4.0	4.0	4.0	4.0	4.0
94․․․․․․․․․․․․․․․․․․․․․․․․․․	3.8	3.8	3.8	3.8	3.8	3.8	3.8	3.8	3.8	3.7
95․․․․․․․․․․․․․․․․․․․․․․․․․․	3.6	3.6	3.6	3.6	3.6	3.6	3.6	3.6	3.5	3.5

96․․․․․․․․․․․․․․․․․․․․․․․․․․	3.4	3.4	3.4	3.4	3.4	3.4	3.4	3.3	3.3	3.3
97․․․․․․․․․․․․․․․․․․․․․․․․․․	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.1	3.1
98․․․․․․․․․․․․․․․․․․․․․․․․․․	3.0	3.0	3.0	3.0	3.0	3.0	3.0	3.0	3.0	3.0
99․․․․․․․․․․․․․․․․․․․․․․․․․․	2.8	2.8	2.8	2.8	2.8	2.8	2.8	2.8	2.8	2.8
100․․․․․․․․․․․․․․․․․․․․․․․․․	2.6	2.6	2.6	2.6	2.6	2.6	2.6	2.6	2.6	2.6
101․․․․․․․․․․․․․․․․․․․․․․․․․	2.5	2.4	2.4	2.4	2.4	2.4	2.4	2.4	2.4	2.4

102․․․․․․․․․․․․․․․․․․․․․․․․․	2.3	2.3	2.3	2.3	2.3	2.3	2.3	2.3	2.3	2.2
103․․․․․․․․․․․․․․․․․․․․․․․․․	2.1	2.1	2.1	2.1	2.1	2.1	2.1	2.1	2.1	2.1
104․․․․․․․․․․․․․․․․․․․․․․․․․	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9
105․․․․․․․․․․․․․․․․․․․․․․․․․	1.8	1.8	1.8	1.8	1.8	1.8	1.7	1.7	1.7	1.7
106․․․․․․․․․․․․․․․․․․․․․․․․․	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6
107․․․․․․․․․․․․․․․․․․․․․․․․․	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4

108․․․․․․․․․․․․․․․․․․․․․․․․․	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3
109․․․․․․․․․․․․․․․․․․․․․․․․․	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1
110․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0
111․․․․․․․․․․․․․․․․․․․․․․․․․	.9	.9	.9	.9	.9	.9	.9	.9	.9	.9
112․․․․․․․․․․․․․․․․․․․․․․․․․	.8	.8	.8	.8	.8	.8	.8	.8	.8	.8
113․․․․․․․․․․․․․․․․․․․․․․․․․	.7	.7	.7	.7	.7	.7	.7	.7	.7	.7

114․․․․․․․․․․․․․․․․․․․․․․․․․	.6	.6	.6	.6	.6	.6	.6	.6	.6	.6
115․․․․․․․․․․․․․․․․․․․․․․․․․	.5	.5	.5	.5	.5	.5	.5	.5	.5	.5

TABLE VIA—ANNUITIES FOR JOINT LIFE ONLY; TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
Ages	65	66	67	68	69	70	71	72	73	74

65․․․․․․․․․․․․․․․․․․․․․․․․․․	14.9	14.5	14.1	13.7	13.3	12.9	12.5	12.0	11.6	11.2
66․․․․․․․․․․․․․․․․․․․․․․․․․․	14.5	14.2	13.8	13.4	13.1	12.6	12.2	11.8	11.4	11.0
67․․․․․․․․․․․․․․․․․․․․․․․․․․	14.1	13.8	13.5	13.1	12.8	12.4	12.0	11.6	11.2	10.8
68․․․․․․․․․․․․․․․․․․․․․․․․․․	13.7	13.4	13.1	12.8	12.5	12.1	11.7	11.4	11.0	10.6
69․․․․․․․․․․․․․․․․․․․․․․․․․․	13.3	13.1	12.8	12.5	12.1	11.8	11.4	11.1	10.7	10.4

70․․․․․․․․․․․․․․․․․․․․․․․․․․	12.9	12.6	12.4	12.1	11.8	11.5	11.2	10.8	10.5	10.1
71․․․․․․․․․․․․․․․․․․․․․․․․․․	12.5	12.2	12.0	11.7	11.4	11.2	10.9	10.5	10.2	9.9
72․․․․․․․․․․․․․․․․․․․․․․․․․․	12.0	11.8	11.6	11.4	11.1	10.8	10.5	10.2	9.9	9.6
73․․․․․․․․․․․․․․․․․․․․․․․․․․	11.6	11.4	11.2	11.0	10.7	10.5	10.2	9.9	9.7	9.4
74․․․․․․․․․․․․․․․․․․․․․․․․․․	11.2	11.0	10.8	10.6	10.4	10.1	9.9	9.6	9.4	9.1
75․․․․․․․․․․․․․․․․․․․․․․․․․․	10.7	10.5	10.4	10.2	10.0	9.8	9.5	9.3	9.1	8.8

76․․․․․․․․․․․․․․․․․․․․․․․․․․	10.3	10.1	9.9	9.8	9.6	9.4	9.2	9.0	8.8	8.5
77․․․․․․․․․․․․․․․․․․․․․․․․․․	9.8	9.7	9.5	9.4	9.2	9.0	8.8	8.6	8.4	8.2
78․․․․․․․․․․․․․․․․․․․․․․․․․․	9.4	9.2	9.1	9.0	8.8	8.7	8.5	8.3	8.1	7.9
79․․․․․․․․․․․․․․․․․․․․․․․․․․	8.9	8.8	8.7	8.6	8.4	8.3	8.1	8.0	7.8	7.6
80․․․․․․․․․․․․․․․․․․․․․․․․․․	8.5	8.4	8.3	8.2	8.0	7.9	7.8	7.6	7.5	7.3
81․․․․․․․․․․․․․․․․․․․․․․․․․․	8.0	8.0	7.9	7.9	7.7	7.5	7.4	7.3	7.1	7.0

82․․․․․․․․․․․․․․․․․․․․․․․․․․	7.6	7.5	7.5	7.4	7.3	7.2	7.1	6.9	6.8	6.7
83․․․․․․․․․․․․․․․․․․․․․․․․․․	7.2	7.1	7.1	7.0	6.9	6.8	6.7	6.6	6.5	6.4
84․․․․․․․․․․․․․․․․․․․․․․․․․․	6.8	6.7	6.7	6.6	6.5	6.4	6.4	6.3	6.2	6.0
85․․․․․․․․․․․․․․․․․․․․․․․․․․	6.4	6.4	6.3	6.2	6.2	6.1	6.0	5.9	5.8	5.7
86․․․․․․․․․․․․․․․․․․․․․․․․․․	6.0	6.0	5.9	5.9	5.8	5.8	5.7	5.6	5.5	5.4
87․․․․․․․․․․․․․․․․․․․․․․․․․․	5.7	5.6	5.6	5.6	5.5	5.4	5.4	5.3	5.2	5.2

88․․․․․․․․․․․․․․․․․․․․․․․․․․	5.3	5.3	5.3	5.2	5.2	5.1	5.1	5.0	5.0	4.9
89․․․․․․․․․․․․․․․․․․․․․․․․․․	5.0	5.0	5.0	4.9	4.9	4.8	4.8	4.7	4.7	4.6
90․․․․․․․․․․․․․․․․․․․․․․․․․․	4.7	4.7	4.7	4.6	4.6	4.6	4.5	4.5	4.4	4.4
91․․․․․․․․․․․․․․․․․․․․․․․․․․	4.5	4.4	4.4	4.4	4.3	4.3	4.3	4.2	4.2	4.1
92․․․․․․․․․․․․․․․․․․․․․․․․․․	4.2	4.2	4.1	4.1	4.1	4.1	4.0	4.0	3.9	3.9
93․․․․․․․․․․․․․․․․․․․․․․․․․․	3.9	3.9	3.9	3.9	3.9	3.8	3.8	3.8	3.7	3.7

94․․․․․․․․․․․․․․․․․․․․․․․․․․	3.7	3.7	3.7	3.7	3.6	3.6	3.6	3.6	3.5	3.5
95․․․․․․․․․․․․․․․․․․․․․․․․․․	3.5	3.5	3.5	3.5	3.4	3.4	3.4	3.4	3.3	3.3
96․․․․․․․․․․․․․․․․․․․․․․․․․․	3.3	3.3	3.3	3.3	3.3	3.2	3.2	3.2	3.2	3.1
97․․․․․․․․․․․․․․․․․․․․․․․․․․	3.1	3.1	3.1	3.1	3.1	3.1	3.0	3.0	3.0	3.0
98․․․․․․․․․․․․․․․․․․․․․․․․․․	2.9	2.9	2.9	2.9	2.9	2.9	2.9	2.9	2.8	2.8
99․․․․․․․․․․․․․․․․․․․․․․․․․․	2.8	2.8	2.8	2.7	2.7	2.7	2.7	2.7	2.7	2.6

100․․․․․․․․․․․․․․․․․․․․․․․․․	2.6	2.6	2.6	2.6	2.6	2.5	2.5	2.5	2.5	2.5
101․․․․․․․․․․․․․․․․․․․․․․․․․	2.4	2.4	2.4	2.4	2.4	2.4	2.4	2.4	2.3	2.3
102․․․․․․․․․․․․․․․․․․․․․․․․․	2.2	2.2	2.2	2.2	2.2	2.2	2.2	2.2	2.2	2.2
103․․․․․․․․․․․․․․․․․․․․․․․․․	2.1	2.1	2.1	2.1	2.1	2.0	2.0	2.0	2.0	2.0
104․․․․․․․․․․․․․․․․․․․․․․․․․	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9
105․․․․․․․․․․․․․․․․․․․․․․․․․	1.7	1.7	1.7	1.7	1.7	1.7	1.7	1.7	1.7	1.7

106․․․․․․․․․․․․․․․․․․․․․․․․․	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.5	1.5
107․․․․․․․․․․․․․․․․․․․․․․․․․	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4
108․․․․․․․․․․․․․․․․․․․․․․․․․	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3
109․․․․․․․․․․․․․․․․․․․․․․․․․	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1
110․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0
111․․․․․․․․․․․․․․․․․․․․․․․․․	.9	.9	.9	.9	.9	.9	.9	.9	.9	.9

112․․․․․․․․․․․․․․․․․․․․․․․․․	.8	.8	.8	.8	.8	.8	.8	.8	.8	.8
113․․․․․․․․․․․․․․․․․․․․․․․․․	.7	.7	.7	.7	.7	.6	.6	.6	.6	.6
114․․․․․․․․․․․․․․․․․․․․․․․․․	.6	.6	.6	.6	.6	.6	.5	.5	.5	.5
115․․․․․․․․․․․․․․․․․․․․․․․․․	.5	.5	.5	.5	.5	.5	.5	.5	.5	.5

TABLE VIA—ANNUITIES FOR JOINT LIFE ONLY; TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
Ages	75	76	77	78	79	80	81	82	83	84

75․․․․․․․․․․․․․․․․․․․․․․․․․․	8.6	8.3	8.0	7.7	7.4	7.1	6.8	6.5	6.2	5.9
76․․․․․․․․․․․․․․․․․․․․․․․․․․	8.3	8.0	7.8	7.5	7.2	6.9	6.7	6.4	6.1	5.8
77․․․․․․․․․․․․․․․․․․․․․․․․․․	8.0	7.8	7.5	7.3	7.0	6.8	6.5	6.2	5.9	5.7
78․․․․․․․․․․․․․․․․․․․․․․․․․․	7.7	7.5	7.3	7.0	6.8	6.6	6.3	6.0	5.8	5.5
79․․․․․․․․․․․․․․․․․․․․․․․․․․	7.4	7.2	7.0	6.8	6.6	6.3	6.1	5.9	5.6	5.4

80․․․․․․․․․․․․․․․․․․․․․․․․․․	7.1	6.9	6.8	6.6	6.3	6.1	5.9	5.7	5.5	5.2
81․․․․․․․․․․․․․․․․․․․․․․․․․․	6.8	6.7	6.5	6.3	6.1	5.9	5.7	5.5	5.3	5.1
82․․․․․․․․․․․․․․․․․․․․․․․․․․	6.5	6.4	6.2	6.0	5.9	5.7	5.5	5.3	5.1	4.9
83․․․․․․․․․․․․․․․․․․․․․․․․․․	6.2	6.1	5.9	5.8	5.6	5.5	5.3	5.1	4.9	4.7
84․․․․․․․․․․․․․․․․․․․․․․․․․․	5.9	5.8	5.7	5.5	5.4	5.2	5.1	4.9	4.7	4.6
85․․․․․․․․․․․․․․․․․․․․․․․․․․	5.6	5.5	5.4	5.3	5.2	5.0	4.9	4.7	4.6	4.4

86․․․․․․․․․․․․․․․․․․․․․․․․․․	5.4	5.3	5.1	5.0	4.9	4.8	4.7	4.5	4.4	4.2
87․․․․․․․․․․․․․․․․․․․․․․․․․․	5.1	5.0	4.9	4.8	4.7	4.6	4.4	4.3	4.2	4.1
88․․․․․․․․․․․․․․․․․․․․․․․․․․	4.8	4.7	4.6	4.5	4.4	4.3	4.2	4.1	4.0	3.9
89․․․․․․․․․․․․․․․․․․․․․․․․․․	4.5	4.5	4.4	4.3	4.2	4.1	4.0	3.9	3.8	3.7
90․․․․․․․․․․․․․․․․․․․․․․․․․․	4.3	4.2	4.2	4.1	4.0	3.9	3.8	3.8	3.7	3.5
91․․․․․․․․․․․․․․․․․․․․․․․․․․	4.1	4.0	4.0	3.9	3.8	3.7	3.7	3.6	3.5	3.4

92․․․․․․․․․․․․․․․․․․․․․․․․․․	3.9	3.8	3.7	3.7	3.6	3.6	3.5	3.4	3.3	3.2
93․․․․․․․․․․․․․․․․․․․․․․․․․․	3.7	3.6	3.6	3.5	3.4	3.4	3.3	3.2	3.2	3.1
94․․․․․․․․․․․․․․․․․․․․․․․․․․	3.5	3.4	3.4	3.3	3.3	3.2	3.2	3.1	3.0	3.0
95․․․․․․․․․․․․․․․․․․․․․․․․․․	3.3	3.2	3.2	3.2	3.1	3.1	3.0	3.0	2.9	2.8
96․․․․․․․․․․․․․․․․․․․․․․․․․․	3.1	3.1	3.0	3.0	3.0	2.9	2.9	2.8	2.8	2.7
97․․․․․․․․․․․․․․․․․․․․․․․․․․	2.9	2.9	2.9	2.9	2.8	2.8	2.7	2.7	2.6	2.6

98․․․․․․․․․․․․․․․․․․․․․․․․․․	2.8	2.8	2.7	2.7	2.7	2.6	2.6	2.6	2.5	2.5
99․․․․․․․․․․․․․․․․․․․․․․․․․․	2.6	2.6	2.6	2.6	2.5	2.5	2.5	2.4	2.4	2.3
100․․․․․․․․․․․․․․․․․․․․․․․․․	2.5	2.5	2.4	2.4	2.4	2.4	2.3	2.3	2.3	2.2
101․․․․․․․․․․․․․․․․․․․․․․․․․	2.3	2.3	2.3	2.3	2.2	2.2	2.2	2.2	2.1	2.1
102․․․․․․․․․․․․․․․․․․․․․․․․․	2.2	2.1	2.1	2.1	2.1	2.1	2.0	2.0	2.0	2.0
103․․․․․․․․․․․․․․․․․․․․․․․․․	2.0	2.0	2.0	2.0	1.9	1.9	1.9	1.9	1.9	1.8

104․․․․․․․․․․․․․․․․․․․․․․․․․	1.8	1.8	1.8	1.8	1.8	1.8	1.8	1.7	1.7	1.7
105․․․․․․․․․․․․․․․․․․․․․․․․․	1.7	1.7	1.7	1.7	1.6	1.6	1.6	1.6	1.6	1.6
106․․․․․․․․․․․․․․․․․․․․․․․․․	1.5	1.5	1.5	1.5	1.5	1.5	1.5	1.5	1.5	1.4
107․․․․․․․․․․․․․․․․․․․․․․․․․	1.4	1.4	1.4	1.4	1.4	1.4	1.3	1.3	1.3	1.3
108․․․․․․․․․․․․․․․․․․․․․․․․․	1.3	1.2	1.2	1.2	1.2	1.2	1.2	1.2	1.2	1.2
109․․․․․․․․․․․․․․․․․․․․․․․․․	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1

110․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0
111․․․․․․․․․․․․․․․․․․․․․․․․․	.9	.9	.9	.9	.9	.9	.9	.9	.8	.8
112․․․․․․․․․․․․․․․․․․․․․․․․․	.8	.8	.8	.7	.7	.7	.7	.7	.7	.7
113․․․․․․․․․․․․․․․․․․․․․․․․․	.6	.6	.6	.6	.6	.6	.6	.6	.6	.6
114․․․․․․․․․․․․․․․․․․․․․․․․․	.5	.5	.5	.5	.5	.5	.5	.5	.5	.5
115․․․․․․․․․․․․․․․․․․․․․․․․․	.5	.5	.5	.5	.5	.5	.5	.5	.5	.5

TABLE VIA—ANNUITIES FOR JOINT LIFE ONLY; TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
Ages	85	86	87	88	89	90	91	92	93	94

85․․․․․․․․․․․․․․․․․․․․․․․․․․	4.2	4.1	3.9	3.8	3.6	3.4	3.3	3.2	3.0	2.9
86․․․․․․․․․․․․․․․․․․․․․․․․․․	4.1	3.9	3.8	3.6	3.5	3.3	3.2	3.1	2.9	2.8
87․․․․․․․․․․․․․․․․․․․․․․․․․․	3.9	3.8	3.6	3.5	3.4	3.2	3.1	3.0	2.8	2.7
88․․․․․․․․․․․․․․․․․․․․․․․․․․	3.8	3.6	3.5	3.4	3.2	3.1	3.0	2.9	2.8	2.6
89․․․․․․․․․․․․․․․․․․․․․․․․․․	3.6	3.5	3.4	3.2	3.1	3.0	2.9	2.8	2.7	2.6

90․․․․․․․․․․․․․․․․․․․․․․․․․․	3.4	3.3	3.2	3.1	3.0	2.9	2.8	2.7	2.6	2.5
91․․․․․․․․․․․․․․․․․․․․․․․․․․	3.3	3.2	3.1	3.0	2.9	2.8	2.7	2.6	2.5	2.4
92․․․․․․․․․․․․․․․․․․․․․․․․․․	3.2	3.1	3.0	2.9	2.8	2.7	2.6	2.5	2.4	2.3
93․․․․․․․․․․․․․․․․․․․․․․․․․․	3.0	2.9	2.8	2.8	2.7	2.6	2.5	2.4	2.3	2.3
94․․․․․․․․․․․․․․․․․․․․․․․․․․	2.9	2.8	2.7	2.6	2.6	2.5	2.4	2.3	2.3	2.2
95․․․․․․․․․․․․․․․․․․․․․․․․․․	2.8	2.7	2.6	2.5	2.5	2.4	2.3	2.2	2.2	2.1

96․․․․․․․․․․․․․․․․․․․․․․․․․․	2.6	2.6	2.5	2.4	2.4	2.3	2.2	2.2	2.1	2.0
97․․․․․․․․․․․․․․․․․․․․․․․․․․	2.5	2.5	2.4	2.3	2.3	2.2	2.2	2.1	2.0	2.0
98․․․․․․․․․․․․․․․․․․․․․․․․․․	2.4	2.4	2.3	2.2	2.2	2.1	2.1	2.0	2.0	1.9
99․․․․․․․․․․․․․․․․․․․․․․․․․․	2.3	2.2	2.2	2.1	2.1	2.0	2.0	1.9	1.9	1.8
100․․․․․․․․․․․․․․․․․․․․․․․․․	2.2	2.1	2.1	2.0	2.0	1.9	1.9	1.9	1.8	1.8
101․․․․․․․․․․․․․․․․․․․․․․․․․	2.1	2.0	2.0	1.9	1.9	1.9	1.8	1.8	1.7	1.7

102․․․․․․․․․․․․․․․․․․․․․․․․․	1.9	1.9	1.9	1.8	1.8	1.8	1.7	1.7	1.6	1.6
103․․․․․․․․․․․․․․․․․․․․․․․․․	1.8	1.8	1.8	1.7	1.7	1.7	1.6	1.6	1.5	1.5
104․․․․․․․․․․․․․․․․․․․․․․․․․	1.7	1.7	1.6	1.6	1.6	1.5	1.5	1.5	1.5	1.4
105․․․․․․․․․․․․․․․․․․․․․․․․․	1.6	1.5	1.5	1.5	1.5	1.4	1.4	1.4	1.4	1.3
106․․․․․․․․․․․․․․․․․․․․․․․․․	1.4	1.4	1.4	1.4	1.4	1.3	1.3	1.3	1.3	1.2
107․․․․․․․․․․․․․․․․․․․․․․․․․	1.3	1.3	1.3	1.3	1.2	1.2	1.2	1.2	1.2	1.2

108․․․․․․․․․․․․․․․․․․․․․․․․․	1.2	1.2	1.2	1.1	1.1	1.1	1.1	1.1	1.1	1.1
109․․․․․․․․․․․․․․․․․․․․․․․․․	1.1	1.1	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0
110․․․․․․․․․․․․․․․․․․․․․․․․․	.9	.9	.9	.9	.9	.9	.9	.9	.9	.9
111․․․․․․․․․․․․․․․․․․․․․․․․․	.8	.8	.8	.8	.8	.8	.8	.8	.8	.8
112․․․․․․․․․․․․․․․․․․․․․․․․․	.7	.7	.7	.7	.7	.7	.7	.7	.7	.7
113․․․․․․․․․․․․․․․․․․․․․․․․․	.6	.6	.6	.6	.6	.6	.6	.6	.6	.6

114․․․․․․․․․․․․․․․․․․․․․․․․․	.5	.5	.5	.5	.5	.5	.5	.5	.5	.5
115․․․․․․․․․․․․․․․․․․․․․․․․․	.5	.5	.5	.5	.5	.5	.5	.5	.5	.5

TABLE VIA—ANNUITIES FOR JOINT LIFE ONLY; TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
Ages	95	96	97	98	99	100	101	102	103	104

95․․․․․․․․․․․․․․․․․․․․․․․․․․	2.0	2.0	1.9	1.8	1.8	1.7	1.6	1.6	1.5	1.4
96․․․․․․․․․․․․․․․․․․․․․․․․․․	2.0	1.9	1.9	1.8	1.7	1.7	1.6	1.5	1.5	1.4
97․․․․․․․․․․․․․․․․․․․․․․․․․․	1.9	1.9	1.8	1.7	1.7	1.6	1.6	1.5	1.4	1.3
98․․․․․․․․․․․․․․․․․․․․․․․․․․	1.8	1.8	1.7	1.7	1.6	1.6	1.5	1.5	1.4	1.3
99․․․․․․․․․․․․․․․․․․․․․․․․․․	1.8	1.7	1.7	1.6	1.6	1.5	1.5	1.4	1.4	1.3

100․․․․․․․․․․․․․․․․․․․․․․․․․	1.7	1.7	1.6	1.6	1.5	1.5	1.4	1.4	1.3	1.3
101․․․․․․․․․․․․․․․․․․․․․․․․․	1.6	1.6	1.6	1.5	1.5	1.4	1.4	1.3	1.3	1.2
102․․․․․․․․․․․․․․․․․․․․․․․․․	1.6	1.5	1.5	1.5	1.4	1.4	1.3	1.3	1.2	1.2
103․․․․․․․․․․․․․․․․․․․․․․․․․	1.5	1.5	1.4	1.4	1.4	1.3	1.3	1.2	1.2	1.1
104․․․․․․․․․․․․․․․․․․․․․․․․․	1.4	1.4	1.3	1.3	1.3	1.3	1.2	1.2	1.1	1.1
105․․․․․․․․․․․․․․․․․․․․․․․․․	1.3	1.3	1.3	1.2	1.2	1.2	1.2	1.1	1.1	1.0

106․․․․․․․․․․․․․․․․․․․․․․․․․	1.2	1.2	1.2	1.2	1.1	1.1	1.1	1.1	1.0	1.0
107․․․․․․․․․․․․․․․․․․․․․․․․․	1.1	1.1	1.1	1.1	1.1	1.0	1.0	1.0	1.0	.9
108․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	1.0	1.0	1.0	1.0	1.0	1.0	.9	.9	.9
109․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	.9	.9	.9	.9	.9	.9	.9	.8	.8
110․․․․․․․․․․․․․․․․․․․․․․․․․	.9	.9	.8	.8	.8	.8	.8	.8	.8	.8
111․․․․․․․․․․․․․․․․․․․․․․․․․	.8	.8	.8	.8	.8	.7	.7	.7	.7	.7

112․․․․․․․․․․․․․․․․․․․․․․․․․	.7	.7	.7	.7	.7	.7	.7	.7	.6	.6
113․․․․․․․․․․․․․․․․․․․․․․․․․	.6	.6	.6	.6	.6	.6	.6	.6	.6	.6
114․․․․․․․․․․․․․․․․․․․․․․․․․	.5	.5	.5	.5	.5	.5	.5	.5	.5	.5
115․․․․․․․․․․․․․․․․․․․․․․․․․	.5	.5	.5	.5	.5	.5	.5	.5	.5	.5

TABLE VIA—ANNUITIES FOR JOINT LIFE ONLY; TWO LIVES—EXPECTED RETURN MULTIPLES—CONTINUED
Ages	105	106	107	108	109	110	111	112	113	114	115

105․․․․․․․․․․․․․․․․․․	1.0	1.0	.9	.9	.8	.7	.7	.6	.6	.5	.5
106․․․․․․․․․․․․․․․․․․	1.0	.9	.9	.8	.8	.7	.7	.6	.6	.5	.5
107․․․․․․․․․․․․․․․․․․	.9	.9	.8	.8	.7	.7	.7	.6	.6	.5	.5
108․․․․․․․․․․․․․․․․․․	.9	.8	.8	.8	.7	.7	.6	.6	.5	.5	.5
109․․․․․․․․․․․․․․․․․․	.8	.8	.7	.7	.7	.7	.6	.6	.5	.5	.5

110․․․․․․․․․․․․․․․․․․	.7	.7	.7	.7	.7	.6	.6	.6	.5	.5	.5
111․․․․․․․․․․․․․․․․․․	.7	.7	.7	.6	.6	.6	.6	.5	.5	.5	.5
112․․․․․․․․․․․․․․․․․․	.6	.6	.6	.6	.6	.6	.5	.5	.5	.5	.5
113․․․․․․․․․․․․․․․․․․	.6	.6	.6	.5	.5	.5	.5	.5	.5	.5	.5
114․․․․․․․․․․․․․․․․․․	.5	.5	.5	.5	.5	.5	.5	.5	.5	.5	.5
115․․․․․․․․․․․․․․․․․․	.5	.5	.5	.5	.5	.5	.5	.5	.5	.5	.5

TABLE VII—PERCENT VALUE OF REFUND FEATURE; DURATION OF GUARANTEED AMOUNT
Years—
Age	1	2	3	4	5	6	7	8	9	10

5․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
6․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
7․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
8․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
9․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0

10․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
11․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
12․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
13․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
14․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0

15․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
16․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
17․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
18․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
19․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0

20․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
21․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
22․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
23․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
24․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0

25․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
26․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
27․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
28․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
29․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0

30․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
31․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
32․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
33․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
34․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0

35․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
36․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
37․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	1
38․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	1
39․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	1	1

40․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	1	1	1
41․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	1	1	1
42․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	1	1	1	1
43․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	1	1	1	1
44․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	1	1	1	1	1

45․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	1	1	1	1	1
46․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	1	1	1	1	1	1
47․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	1	1	1	1	1	1
48․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	1	1	1	1	1	1
49․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	1	1	1	1	1	1	2

50․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	1	1	1	1	1	1	2
51․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	1	1	1	1	1	2	2
52․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	1	1	1	1	1	2	2
53․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	1	1	1	1	1	2	2	2
54․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	1	1	1	1	1	2	2	2

55․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	1	1	1	1	2	2	2	2
56․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	1	1	1	1	2	2	2	3
57․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	1	1	1	2	2	2	3	3
58․․․․․․․․․․․․․․․․․․․․․․․․․․	0	1	1	1	1	2	2	2	3	3
59․․․․․․․․․․․․․․․․․․․․․․․․․․	0	1	1	1	1	2	2	3	3	4

60․․․․․․․․․․․․․․․․․․․․․․․․․․	0	1	1	1	2	2	2	3	3	4
61․․․․․․․․․․․․․․․․․․․․․․․․․․	0	1	1	1	2	2	3	3	4	4
62․․․․․․․․․․․․․․․․․․․․․․․․․․	0	1	1	2	2	2	3	4	4	5
63․․․․․․․․․․․․․․․․․․․․․․․․․․	0	1	1	2	2	3	3	4	5	5
64․․․․․․․․․․․․․․․․․․․․․․․․․․	0	1	1	2	2	3	4	4	5	6

65․․․․․․․․․․․․․․․․․․․․․․․․․․	0	1	2	2	3	3	4	5	6	6
66․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	2	2	3	4	5	5	6	7
67․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	2	3	3	4	5	6	7	8
68․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	2	3	4	5	6	7	8	9
69․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	2	3	4	5	6	7	8	10

70․․․․․․․․․․․․․․․․․․․․․․․․․․	1	2	3	4	5	6	7	8	9	11
71․․․․․․․․․․․․․․․․․․․․․․․․․․	1	2	3	4	5	6	8	9	10	12
72․․․․․․․․․․․․․․․․․․․․․․․․․․	1	2	3	4	6	7	8	10	11	13
73․․․․․․․․․․․․․․․․․․․․․․․․․․	1	2	4	5	6	8	9	11	13	14
74․․․․․․․․․․․․․․․․․․․․․․․․․․	1	3	4	5	7	9	10	12	14	16

75․․․․․․․․․․․․․․․․․․․․․․․․․․	1	3	4	6	8	9	11	13	15	17
76․․․․․․․․․․․․․․․․․․․․․․․․․․	2	3	5	7	9	10	12	15	17	19
77․․․․․․․․․․․․․․․․․․․․․․․․․․	2	4	5	7	9	12	14	16	18	21
78․․․․․․․․․․․․․․․․․․․․․․․․․․	2	4	6	8	10	13	15	18	20	23
79․․․․․․․․․․․․․․․․․․․․․․․․․․	2	4	7	9	11	14	17	19	22	25

80․․․․․․․․․․․․․․․․․․․․․․․․․․	2	5	7	10	13	15	18	21	24	27
81․․․․․․․․․․․․․․․․․․․․․․․․․․	3	5	8	11	14	17	20	23	26	29
82․․․․․․․․․․․․․․․․․․․․․․․․․․	3	6	9	12	15	19	22	25	28	32
83․․․․․․․․․․․․․․․․․․․․․․․․․․	3	7	10	13	17	20	24	27	31	34
84․․․․․․․․․․․․․․․․․․․․․․․․․․	4	7	11	15	19	22	26	30	33	37

85․․․․․․․․․․․․․․․․․․․․․․․․․․	4	8	12	16	20	24	28	32	36	40
86․․․․․․․․․․․․․․․․․․․․․․․․․․	4	9	13	18	22	27	31	35	39	42
87․․․․․․․․․․․․․․․․․․․․․․․․․․	5	10	15	20	24	29	33	37	41	45
88․․․․․․․․․․․․․․․․․․․․․․․․․․	5	11	16	21	26	31	36	40	44	48
89․․․․․․․․․․․․․․․․․․․․․․․․․․	6	12	18	23	28	33	38	43	47	50

90․․․․․․․․․․․․․․․․․․․․․․․․․․	7	13	19	25	31	36	41	45	49	53
91․․․․․․․․․․․․․․․․․․․․․․․․․․	7	14	21	27	33	38	43	48	52	55
92․․․․․․․․․․․․․․․․․․․․․․․․․․	8	15	22	29	35	40	45	50	54	58
93․․․․․․․․․․․․․․․․․․․․․․․․․․	9	17	24	31	37	43	48	52	56	60
94․․․․․․․․․․․․․․․․․․․․․․․․․․	9	18	26	33	39	45	50	54	58	62

95․․․․․․․․․․․․․․․․․․․․․․․․․․	10	19	27	35	41	47	52	57	60	64
96․․․․․․․․․․․․․․․․․․․․․․․․․․	11	20	29	36	43	49	54	59	62	66
97․․․․․․․․․․․․․․․․․․․․․․․․․․	11	21	30	38	45	51	56	61	64	68
98․․․․․․․․․․․․․․․․․․․․․․․․․․	12	23	32	40	47	53	58	63	66	69
99․․․․․․․․․․․․․․․․․․․․․․․․․․	13	24	34	42	49	55	60	65	68	71

100․․․․․․․․․․․․․․․․․․․․․․․․․	14	26	36	44	52	58	63	67	70	73
101․․․․․․․․․․․․․․․․․․․․․․․․․	14	27	38	47	54	60	65	69	72	75
102․․․․․․․․․․․․․․․․․․․․․․․․․	15	29	40	49	56	62	67	71	74	77
103․․․․․․․․․․․․․․․․․․․․․․․․․	17	31	42	52	59	65	69	73	76	78
104․․․․․․․․․․․․․․․․․․․․․․․․․	18	33	45	55	62	67	72	75	78	80

105․․․․․․․․․․․․․․․․․․․․․․․․․	19	36	48	58	65	70	74	77	80	82
106․․․․․․․․․․․․․․․․․․․․․․․․․	21	38	51	61	68	73	77	79	82	84
107․․․․․․․․․․․․․․․․․․․․․․․․․	23	42	55	64	71	75	79	81	84	85
108․․․․․․․․․․․․․․․․․․․․․․․․․	25	45	58	67	73	78	81	83	85	87
109․․․․․․․․․․․․․․․․․․․․․․․․․	28	49	62	71	76	80	83	85	87	88

110․․․․․․․․․․․․․․․․․․․․․․․․․	31	52	66	74	79	82	85	87	88	89
111․․․․․․․․․․․․․․․․․․․․․․․․․	34	57	70	77	82	85	87	88	90	91
112․․․․․․․․․․․․․․․․․․․․․․․․․	37	61	73	80	84	87	88	90	91	92
113․․․․․․․․․․․․․․․․․․․․․․․․․	41	66	77	83	86	88	90	91	92	93
114․․․․․․․․․․․․․․․․․․․․․․․․․	45	70	80	85	88	90	92	93	93	94

115․․․․․․․․․․․․․․․․․․․․․․․․․	50	75	83	88	90	92	93	94	94	95

TABLE VII—PERCENT VALUE OF REFUND FEATURE; DURATION OF GUARANTEED AMOUNT—CONTINUED
Years—
Age	11	12	13	14	15	16	17	18	19	20

5․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
6․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
7․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
8․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
9․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0

10․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
11․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
12․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
13․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
14․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0

15․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
16․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
17․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
18․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
19․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0

20․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	1
21․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	1
22․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	1	1
23․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	1	1	1
24․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	1	1	1

25․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	1	1	1	1
26․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	1	1	1	1
27․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	1	1	1	1	1
28․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	1	1	1	1	1	1
29․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	1	1	1	1	1	1

30․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	1	1	1	1	1	1	1
31․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	1	1	1	1	1	1	1
32․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	1	1	1	1	1	1	1	1
33․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	1	1	1	1	1	1	1	1
34․․․․․․․․․․․․․․․․․․․․․․․․․․	0	1	1	1	1	1	1	1	1	1

35․․․․․․․․․․․․․․․․․․․․․․․․․․	0	1	1	1	1	1	1	1	1	1
36․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	1	1	1	1
37․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	1	1	1	1
38․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	1	1	1	2
39․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	1	1	2	2

40․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	1	2	2	2
41․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	2	2	2	2
42․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	2	2	2	2	2
43․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	2	2	2	2	2	3
44․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	2	2	2	2	2	3	3

45․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	2	2	2	2	2	3	3	3
46․․․․․․․․․․․․․․․․․․․․․․․․․․	1	2	2	2	2	2	3	3	3	3
47․․․․․․․․․․․․․․․․․․․․․․․․․․	1	2	2	2	2	2	3	3	3	4
48․․․․․․․․․․․․․․․․․․․․․․․․․․	2	2	2	2	2	3	3	3	4	4
49․․․․․․․․․․․․․․․․․․․․․․․․․․	2	2	2	2	3	3	3	4	4	4

50․․․․․․․․․․․․․․․․․․․․․․․․․․	2	2	2	3	3	3	3	4	4	5
51․․․․․․․․․․․․․․․․․․․․․․․․․․	2	2	3	3	3	3	4	4	4	5
52․․․․․․․․․․․․․․․․․․․․․․․․․․	2	2	3	3	3	4	4	5	5	5
53․․․․․․․․․․․․․․․․․․․․․․․․․․	2	3	3	3	4	4	5	5	5	6
54․․․․․․․․․․․․․․․․․․․․․․․․․․	3	3	3	4	4	4	5	5	6	7

55․․․․․․․․․․․․․․․․․․․․․․․․․․	3	3	4	4	4	5	5	6	7	7
56․․․․․․․․․․․․․․․․․․․․․․․․․․	3	3	4	4	5	5	6	7	7	8
57․․․․․․․․․․․․․․․․․․․․․․․․․․	3	4	4	5	5	6	6	7	8	9
58․․․․․․․․․․․․․․․․․․․․․․․․․․	4	4	5	5	6	6	7	8	9	9
59․․․․․․․․․․․․․․․․․․․․․․․․․․	4	5	5	6	6	7	8	9	9	10

60․․․․․․․․․․․․․․․․․․․․․․․․․․	4	5	6	6	7	8	9	10	10	11
61․․․․․․․․․․․․․․․․․․․․․․․․․․	5	6	6	7	8	9	10	10	11	13
62․․․․․․․․․․․․․․․․․․․․․․․․․․	5	6	7	8	9	10	11	12	13	14
63․․․․․․․․․․․․․․․․․․․․․․․․․․	6	7	8	9	10	11	12	13	14	15
64․․․․․․․․․․․․․․․․․․․․․․․․․․	7	8	8	9	10	12	13	14	15	17

65․․․․․․․․․․․․․․․․․․․․․․․․․․	7	8	9	10	12	13	14	15	17	18
66․․․․․․․․․․․․․․․․․․․․․․․․․․	8	9	10	12	13	14	15	17	18	20
67․․․․․․․․․․․․․․․․․․․․․․․․․․	9	10	11	13	14	15	17	18	20	22
68․․․․․․․․․․․․․․․․․․․․․․․․․․	10	11	13	14	15	17	19	20	22	24
69․․․․․․․․․․․․․․․․․․․․․․․․․․	11	12	14	15	17	19	20	22	24	26

70․․․․․․․․․․․․․․․․․․․․․․․․․․	12	14	15	17	19	20	22	24	26	28
71․․․․․․․․․․․․․․․․․․․․․․․․․․	13	15	17	18	20	22	24	26	28	30
72․․․․․․․․․․․․․․․․․․․․․․․․․․	15	17	18	20	22	24	26	28	30	32
73․․․․․․․․․․․․․․․․․․․․․․․․․․	16	18	20	22	24	26	28	31	33	35
74․․․․․․․․․․․․․․․․․․․․․․․․․․	18	20	22	24	26	28	31	33	35	37

75․․․․․․․․․․․․․․․․․․․․․․․․․․	19	22	24	26	28	31	33	35	38	40
76․․․․․․․․․․․․․․․․․․․․․․․․․․	21	24	26	28	31	33	36	38	40	43
77․․․․․․․․․․․․․․․․․․․․․․․․․․	23	26	28	31	33	36	38	41	43	45
78․․․․․․․․․․․․․․․․․․․․․․․․․․	25	28	31	33	36	38	41	43	46	48
79․․․․․․․․․․․․․․․․․․․․․․․․․․	28	30	33	36	38	41	44	46	48	51

80․․․․․․․․․․․․․․․․․․․․․․․․․․	30	33	36	38	41	44	46	49	51	53
81․․․․․․․․․․․․․․․․․․․․․․․․․․	32	35	38	41	44	47	49	51	54	56
82․․․․․․․․․․․․․․․․․․․․․․․․․․	35	38	41	44	47	49	52	54	56	58
83․․․․․․․․․․․․․․․․․․․․․․․․․․	38	41	44	47	49	52	54	57	59	61
84․․․․․․․․․․․․․․․․․․․․․․․․․․	40	44	47	49	52	55	57	59	61	63

85․․․․․․․․․․․․․․․․․․․․․․․․․․	43	46	49	52	55	57	59	62	63	65
86․․․․․․․․․․․․․․․․․․․․․․․․․․	46	49	52	55	57	60	62	64	66	67
87․․․․․․․․․․․․․․․․․․․․․․․․․․	48	52	55	57	60	62	64	66	68	69
88․․․․․․․․․․․․․․․․․․․․․․․․․․	51	54	57	60	62	64	66	68	70	71
89․․․․․․․․․․․․․․․․․․․․․․․․․․	54	57	60	62	65	67	68	70	72	73

90․․․․․․․․․․․․․․․․․․․․․․․․․․	56	59	62	64	67	69	70	72	74	75
91․․․․․․․․․․․․․․․․․․․․․․․․․․	59	62	64	67	69	71	72	74	75	76
92․․․․․․․․․․․․․․․․․․․․․․․․․․	61	64	66	69	71	72	74	75	77	78
93․․․․․․․․․․․․․․․․․․․․․․․․․․	63	66	68	70	72	74	75	77	78	79
94․․․․․․․․․․․․․․․․․․․․․․․․․․	65	68	70	72	74	75	77	78	79	80

95․․․․․․․․․․․․․․․․․․․․․․․․․․	67	69	72	74	75	77	78	79	81	82
96․․․․․․․․․․․․․․․․․․․․․․․․․․	69	71	73	75	77	78	80	81	82	83
97․․․․․․․․․․․․․․․․․․․․․․․․․․	70	73	75	77	78	80	81	82	83	84
98․․․․․․․․․․․․․․․․․․․․․․․․․․	72	74	76	78	79	81	82	83	84	85
99․․․․․․․․․․․․․․․․․․․․․․․․․․	74	76	78	79	81	82	83	84	85	86

100․․․․․․․․․․․․․․․․․․․․․․․․․	75	78	79	81	82	83	84	85	86	86
101․․․․․․․․․․․․․․․․․․․․․․․․․	77	79	81	82	83	84	85	86	87	87
102․․․․․․․․․․․․․․․․․․․․․․․․․	79	81	82	83	84	85	86	87	88	88
103․․․․․․․․․․․․․․․․․․․․․․․․․	80	82	83	85	86	87	87	88	89	89
104․․․․․․․․․․․․․․․․․․․․․․․․․	82	84	85	86	87	88	88	89	90	90

105․․․․․․․․․․․․․․․․․․․․․․․․․	84	85	86	87	88	89	89	90	90	91
106․․․․․․․․․․․․․․․․․․․․․․․․․	85	86	87	88	89	90	90	91	91	92
107․․․․․․․․․․․․․․․․․․․․․․․․․	87	88	89	89	90	91	91	92	92	93
108․․․․․․․․․․․․․․․․․․․․․․․․․	88	89	90	90	91	92	92	93	93	93
109․․․․․․․․․․․․․․․․․․․․․․․․․	89	90	91	92	92	93	93	93	94	94

110․․․․․․․․․․․․․․․․․․․․․․․․․	90	91	92	92	93	93	94	94	94	95
111․․․․․․․․․․․․․․․․․․․․․․․․․	92	92	93	93	94	94	95	95	95	95
112․․․․․․․․․․․․․․․․․․․․․․․․․	93	93	94	94	95	95	95	96	96	96
113․․․․․․․․․․․․․․․․․․․․․․․․․	94	94	95	95	95	96	96	96	96	97
114․․․․․․․․․․․․․․․․․․․․․․․․․	95	95	95	96	96	96	97	97	97	97
115․․․․․․․․․․․․․․․․․․․․․․․․․	95	96	96	96	97	97	97	97	97	98

TABLE VII—PERCENT VALUE OF REFUND FEATURE; DURATION OF GUARANTEED AMOUNT—CONTINUED
Years—
Age	21	22	23	24	25	26	27	28	29	30

5․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
6․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
7․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	0
8․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	0	1
9․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	0	1	1

10․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	0	1	1	1
11․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	1	1	1	1
12․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	0	1	1	1	1
13․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	0	1	1	1	1	1
14․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	0	1	1	1	1	1	1
15․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	0	1	1	1	1	1	1	1

16․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	1	1	1	1	1	1	1	1
17․․․․․․․․․․․․․․․․․․․․․․․․․․	0	0	1	1	1	1	1	1	1	1
18․․․․․․․․․․․․․․․․․․․․․․․․․․	0	1	1	1	1	1	1	1	1	1
19․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	1	1	1	1
20․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	1	1	1	1
21․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	1	1	1	1

22․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	1	1	1	1
23․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	1	1	1	1
24․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	1	1	1	1
25․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	1	1	1	1
26․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	1	1	1	1
27․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	1	1	1	2

28․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	1	1	2	2
29․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	1	2	2	2
30․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	2	2	2	2
31․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	2	2	2	2	2
32․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	2	2	2	2	2	2
33․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	2	2	2	2	2	2	2

34․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	2	2	2	2	2	2	2	3
35․․․․․․․․․․․․․․․․․․․․․․․․․․	1	2	2	2	2	2	2	2	3	3
36․․․․․․․․․․․․․․․․․․․․․․․․․․	2	2	2	2	2	2	2	3	3	3
37․․․․․․․․․․․․․․․․․․․․․․․․․․	2	2	2	2	2	2	3	3	3	3
38․․․․․․․․․․․․․․․․․․․․․․․․․․	2	2	2	2	2	3	3	3	3	4
39․․․․․․․․․․․․․․․․․․․․․․․․․․	2	2	2	2	3	3	3	3	4	4

40․․․․․․․․․․․․․․․․․․․․․․․․․․	2	2	3	3	3	3	3	4	4	4
41․․․․․․․․․․․․․․․․․․․․․․․․․․	2	3	3	3	3	3	4	4	4	5
42․․․․․․․․․․․․․․․․․․․․․․․․․․	3	3	3	3	3	4	4	4	5	5
43․․․․․․․․․․․․․․․․․․․․․․․․․․	3	3	3	4	4	4	4	5	5	6
44․․․․․․․․․․․․․․․․․․․․․․․․․․	3	3	4	4	4	4	5	5	6	6
45․․․․․․․․․․․․․․․․․․․․․․․․․․	3	4	4	4	5	5	5	6	6	7

46․․․․․․․․․․․․․․․․․․․․․․․․․․	4	4	4	5	5	5	6	6	7	7
47․․․․․․․․․․․․․․․․․․․․․․․․․․	4	4	5	5	5	6	6	7	7	8
48․․․․․․․․․․․․․․․․․․․․․․․․․․	4	5	5	5	6	6	7	7	8	9
49․․․․․․․․․․․․․․․․․․․․․․․․․․	5	5	5	6	6	7	8	8	9	10
50․․․․․․․․․․․․․․․․․․․․․․․․․․	5	5	6	6	7	8	8	9	10	10
51․․․․․․․․․․․․․․․․․․․․․․․․․․	5	6	6	7	8	8	9	10	11	11

52․․․․․․․․․․․․․․․․․․․․․․․․․․	6	7	7	8	8	9	10	11	11	12
53․․․․․․․․․․․․․․․․․․․․․․․․․․	7	7	8	8	9	10	11	12	13	14
54․․․․․․․․․․․․․․․․․․․․․․․․․․	7	8	8	9	10	11	12	13	14	15
55․․․․․․․․․․․․․․․․․․․․․․․․․․	8	9	9	10	11	12	13	14	15	16
56․․․․․․․․․․․․․․․․․․․․․․․․․․	9	9	10	11	12	13	14	15	16	18
57․․․․․․․․․․․․․․․․․․․․․․․․․․	9	10	11	12	13	14	15	17	18	19

58․․․․․․․․․․․․․․․․․․․․․․․․․․	10	11	12	13	14	16	17	18	19	21
59․․․․․․․․․․․․․․․․․․․․․․․․․․	11	12	13	15	16	17	18	20	21	22
60․․․․․․․․․․․․․․․․․․․․․․․․․․	12	14	15	16	17	19	20	21	23	24
61․․․․․․․․․․․․․․․․․․․․․․․․․․	14	15	16	17	19	20	22	23	25	26
62․․․․․․․․․․․․․․․․․․․․․․․․․․	15	16	18	19	20	22	23	25	27	28
63․․․․․․․․․․․․․․․․․․․․․․․․․․	16	18	19	21	22	24	25	27	29	30

64․․․․․․․․․․․․․․․․․․․․․․․․․․	18	19	21	23	24	26	28	29	31	33
65․․․․․․․․․․․․․․․․․․․․․․․․․․	20	21	23	25	26	28	30	31	33	35
66․․․․․․․․․․․․․․․․․․․․․․․․․․	21	23	25	27	28	30	32	34	35	37
67․․․․․․․․․․․․․․․․․․․․․․․․․․	23	25	27	29	31	32	34	36	38	40
68․․․․․․․․․․․․․․․․․․․․․․․․․․	25	27	29	31	33	35	37	38	40	42
69․․․․․․․․․․․․․․․․․․․․․․․․․․	28	29	31	33	35	37	39	41	43	44

70․․․․․․․․․․․․․․․․․․․․․․․․․․	30	32	34	36	38	40	42	43	45	47
71․․․․․․․․․․․․․․․․․․․․․․․․․․	32	34	36	38	40	42	44	46	47	49
72․․․․․․․․․․․․․․․․․․․․․․․․․․	35	37	39	41	43	45	46	48	50	51
73․․․․․․․․․․․․․․․․․․․․․․․․․․	37	39	41	43	45	47	49	51	52	54
74․․․․․․․․․․․․․․․․․․․․․․․․․․	40	42	44	46	48	50	51	53	54	56
75․․․․․․․․․․․․․․․․․․․․․․․․․․	42	44	46	48	50	52	54	55	57	58

76․․․․․․․․․․․․․․․․․․․․․․․․․․	45	47	49	51	53	54	56	58	59	60
77․․․․․․․․․․․․․․․․․․․․․․․․․․	47	50	51	53	55	57	58	60	61	62
78․․․․․․․․․․․․․․․․․․․․․․․․․․	50	52	54	56	57	59	61	62	63	64
79․․․․․․․․․․․․․․․․․․․․․․․․․․	53	55	56	58	60	61	63	64	65	66
80․․․․․․․․․․․․․․․․․․․․․․․․․․	55	57	59	60	62	63	65	66	67	68
81․․․․․․․․․․․․․․․․․․․․․․․․․․	58	59	61	63	64	66	67	68	69	70

82․․․․․․․․․․․․․․․․․․․․․․․․․․	60	62	63	65	66	68	69	70	71	72
83․․․․․․․․․․․․․․․․․․․․․․․․․․	62	64	66	67	68	70	71	72	73	74
84․․․․․․․․․․․․․․․․․․․․․․․․․․	65	66	68	69	70	71	72	73	74	75
85․․․․․․․․․․․․․․․․․․․․․․․․․․	67	68	70	71	72	73	74	75	76	77
86․․․․․․․․․․․․․․․․․․․․․․․․․․	69	70	72	73	74	75	76	77	77	78
87․․․․․․․․․․․․․․․․․․․․․․․․․․	71	72	73	75	76	76	77	78	79	80

88․․․․․․․․․․․․․․․․․․․․․․․․․․	73	74	75	76	77	78	79	80	80	81
89․․․․․․․․․․․․․․․․․․․․․․․․․․	74	76	77	78	79	79	80	81	81	82
90․․․․․․․․․․․․․․․․․․․․․․․․․․	76	77	78	79	80	81	81	82	83	83
91․․․․․․․․․․․․․․․․․․․․․․․․․․	78	79	79	80	81	82	83	83	84	84
92․․․․․․․․․․․․․․․․․․․․․․․․․․	79	80	81	82	82	83	84	84	85	85
93․․․․․․․․․․․․․․․․․․․․․․․․․․	80	81	82	83	83	84	85	85	86	86

94․․․․․․․․․․․․․․․․․․․․․․․․․․	81	82	83	84	84	85	85	86	86	87
95․․․․․․․․․․․․․․․․․․․․․․․․․․	82	83	84	85	85	86	86	87	87	88
96․․․․․․․․․․․․․․․․․․․․․․․․․․	83	84	85	86	86	87	87	88	88	88
97․․․․․․․․․․․․․․․․․․․․․․․․․․	84	85	86	86	87	87	88	88	89	89
98․․․․․․․․․․․․․․․․․․․․․․․․․․	85	86	87	87	88	88	89	89	89	90
99․․․․․․․․․․․․․․․․․․․․․․․․․․	86	87	87	88	88	89	89	90	90	90

100․․․․․․․․․․․․․․․․․․․․․․․․․	87	88	88	89	89	90	90	90	91	91
101․․․․․․․․․․․․․․․․․․․․․․․․․	88	89	89	90	90	90	91	91	91	92
102․․․․․․․․․․․․․․․․․․․․․․․․․	89	89	90	90	91	91	91	92	92	92
103․․․․․․․․․․․․․․․․․․․․․․․․․	90	90	91	91	91	92	92	92	93	93
104․․․․․․․․․․․․․․․․․․․․․․․․․	91	91	91	92	92	92	93	93	93	93
105․․․․․․․․․․․․․․․․․․․․․․․․․	91	92	92	92	93	93	93	94	94	94

106․․․․․․․․․․․․․․․․․․․․․․․․․	92	93	93	93	93	94	94	94	94	95
107․․․․․․․․․․․․․․․․․․․․․․․․․	93	93	94	94	94	94	95	95	95	95
108․․․․․․․․․․․․․․․․․․․․․․․․․	94	94	94	94	95	95	95	95	95	96
109․․․․․․․․․․․․․․․․․․․․․․․․․	94	95	95	95	95	95	96	96	96	96
110․․․․․․․․․․․․․․․․․․․․․․․․․	95	95	95	96	96	96	96	96	96	96
111․․․․․․․․․․․․․․․․․․․․․․․․․	96	96	96	96	96	96	97	97	97	97

112․․․․․․․․․․․․․․․․․․․․․․․․․	96	96	96	97	97	97	97	97	97	97
113․․․․․․․․․․․․․․․․․․․․․․․․․	97	97	97	97	97	97	97	98	98	98
114․․․․․․․․․․․․․․․․․․․․․․․․․	97	97	97	98	98	98	98	98	98	98
115․․․․․․․․․․․․․․․․․․․․․․․․․	98	98	98	98	98	98	98	98	98	98

TABLE VII—PERCENT VALUE OF REFUND FEATURE; DURATION OF GUARANTEED AMOUNT—CONTINUED
Years—
Age	31	32	33	34	35	36	37	38	39	40

5․․․․․․․․․․․․․․․․․․․․․․․․․․	0	1	1	1	1	1	1	1	1	1
6․․․․․․․․․․․․․․․․․․․․․․․․․․	0	1	1	1	1	1	1	1	1	1
7․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	1	1	1	1
8․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	1	1	1	1
9․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	1	1	1	1

10․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	1	1	1	1
11․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	1	1	1	1
12․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	1	1	1	1
13․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	1	1	1	1
14․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	1	1	1	1

15․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	1	1	1	1
16․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	1	1	1	1
17․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	1	1	1	1
18․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	1	1	1	2
19․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	1	1	2	2

20․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	1	2	2	2
21․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	1	2	2	2	2
22․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	1	1	2	2	2	2	2
23․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	1	2	2	2	2	2	2	2
24․․․․․․․․․․․․․․․․․․․․․․․․․․	1	1	2	2	2	2	2	2	2	2

25․․․․․․․․․․․․․․․․․․․․․․․․․․	1	2	2	2	2	2	2	2	2	3
26․․․․․․․․․․․․․․․․․․․․․․․․․․	2	2	2	2	2	2	2	2	3	3
27․․․․․․․․․․․․․․․․․․․․․․․․․․	2	2	2	2	2	2	2	3	3	3
28․․․․․․․․․․․․․․․․․․․․․․․․․․	2	2	2	2	2	2	3	3	3	3
29․․․․․․․․․․․․․․․․․․․․․․․․․․	2	2	2	2	2	3	3	3	3	4

30․․․․․․․․․․․․․․․․․․․․․․․․․․	2	2	2	3	3	3	3	3	4	4
31․․․․․․․․․․․․․․․․․․․․․․․․․․	2	2	3	3	3	3	3	4	4	4
32․․․․․․․․․․․․․․․․․․․․․․․․․․	2	3	3	3	3	3	4	4	4	5
33․․․․․․․․․․․․․․․․․․․․․․․․․․	3	3	3	3	3	4	4	4	5	5
34․․․․․․․․․․․․․․․․․․․․․․․․․․	3	3	3	3	4	4	4	5	5	5

35․․․․․․․․․․․․․․․․․․․․․․․․․․	3	3	3	4	4	4	5	5	5	6
36․․․․․․․․․․․․․․․․․․․․․․․․․․	3	4	4	4	4	5	5	5	6	6
37․․․․․․․․․․․․․․․․․․․․․․․․․․	4	4	4	4	5	5	6	6	6	7
38․․․․․․․․․․․․․․․․․․․․․․․․․․	4	4	5	5	5	6	6	7	7	8
39․․․․․․․․․․․․․․․․․․․․․․․․․․	4	5	5	5	6	6	7	7	8	8

40․․․․․․․․․․․․․․․․․․․․․․․․․․	5	5	5	6	6	7	7	8	8	9
41․․․․․․․․․․․․․․․․․․․․․․․․․․	5	5	6	6	7	7	8	9	9	10
42․․․․․․․․․․․․․․․․․․․․․․․․․․	6	6	6	7	7	8	9	9	10	11
43․․․․․․․․․․․․․․․․․․․․․․․․․․	6	7	7	8	8	9	9	10	11	12
44․․․․․․․․․․․․․․․․․․․․․․․․․․	7	7	8	8	9	10	10	11	12	13

45․․․․․․․․․․․․․․․․․․․․․․․․․․	7	8	8	9	10	10	11	12	13	14
46․․․․․․․․․․․․․․․․․․․․․․․․․․	8	9	9	10	11	11	12	13	14	15
47․․․․․․․․․․․․․․․․․․․․․․․․․․	9	9	10	11	12	12	13	14	15	16
48․․․․․․․․․․․․․․․․․․․․․․․․․․	9	10	11	12	13	14	15	16	17	18
49․․․․․․․․․․․․․․․․․․․․․․․․․․	10	11	12	13	14	15	16	17	18	19

50․․․․․․․․․․․․․․․․․․․․․․․․․․	11	12	13	14	15	16	17	18	20	21
51․․․․․․․․․․․․․․․․․․․․․․․․․․	12	13	14	15	16	17	19	20	21	22
52․․․․․․․․․․․․․․․․․․․․․․․․․․	13	14	15	17	18	19	20	21	23	24
53․․․․․․․․․․․․․․․․․․․․․․․․․․	15	16	17	18	19	20	22	23	24	26
54․․․․․․․․․․․․․․․․․․․․․․․․․․	16	17	18	19	21	22	23	25	26	28

55․․․․․․․․․․․․․․․․․․․․․․․․․․	17	18	20	21	22	24	25	27	28	30
56․․․․․․․․․․․․․․․․․․․․․․․․․․	19	20	21	23	24	26	27	29	30	32
57․․․․․․․․․․․․․․․․․․․․․․․․․․	20	22	23	25	26	28	29	31	32	34
58․․․․․․․․․․․․․․․․․․․․․․․․․․	22	24	25	27	28	30	31	33	34	36
59․․․․․․․․․․․․․․․․․․․․․․․․․․	24	25	27	28	30	32	33	35	36	38

60․․․․․․․․․․․․․․․․․․․․․․․․․․	26	27	29	31	32	34	35	37	38	40
61․․․․․․․․․․․․․․․․․․․․․․․․․․	28	29	31	33	34	36	37	39	40	42
62․․․․․․․․․․․․․․․․․․․․․․․․․․	30	32	33	35	36	38	40	41	42	44
63․․․․․․․․․․․․․․․․․․․․․․․․․․	32	34	35	37	39	40	42	43	45	46
64․․․․․․․․․․․․․․․․․․․․․․․․․․	34	36	38	39	41	42	44	45	47	48

65․․․․․․․․․․․․․․․․․․․․․․․․․․	37	38	40	42	43	45	46	47	49	50
66․․․․․․․․․․․․․․․․․․․․․․․․․․	39	41	42	44	45	47	48	50	51	52
67․․․․․․․․․․․․․․․․․․․․․․․․․․	41	43	45	46	48	49	50	52	53	54
68․․․․․․․․․․․․․․․․․․․․․․․․․․	44	45	47	48	50	51	52	54	55	56
69․․․․․․․․․․․․․․․․․․․․․․․․․․	46	48	49	51	52	53	54	56	57	58

70․․․․․․․․․․․․․․․․․․․․․․․․․․	48	50	51	53	54	55	57	58	59	60
71․․․․․․․․․․․․․․․․․․․․․․․․․․	51	52	54	55	56	57	59	60	61	62
72․․․․․․․․․․․․․․․․․․․․․․․․․․	53	54	56	57	58	59	60	62	62	63
73․․․․․․․․․․․․․․․․․․․․․․․․․․	55	57	58	59	60	61	62	63	64	65
74․․․․․․․․․․․․․․․․․․․․․․․․․․	57	59	60	61	62	63	64	65	66	67
75․․․․․․․․․․․․․․․․․․․․․․․․․․	59	61	62	63	64	65	66	67	68	69
76․․․․․․․․․․․․․․․․․․․․․․․․․․	62	63	64	65	66	67	68	69	69	70
77․․․․․․․․․․․․․․․․․․․․․․․․․․	64	65	66	67	68	69	70	70	71	72
78․․․․․․․․․․․․․․․․․․․․․․․․․․	66	67	68	69	70	70	71	72	73	73
79․․․․․․․․․․․․․․․․․․․․․․․․․․	67	68	69	70	71	72	73	73	74	75

80․․․․․․․․․․․․․․․․․․․․․․․․․․	69	70	71	72	73	74	74	75	76	76
81․․․․․․․․․․․․․․․․․․․․․․․․․․	71	72	73	74	74	75	76	76	77	78
82․․․․․․․․․․․․․․․․․․․․․․․․․․	73	74	74	75	76	77	77	78	78	79
83․․․․․․․․․․․․․․․․․․․․․․․․․․	74	75	76	77	77	78	79	79	80	80
84․․․․․․․․․․․․․․․․․․․․․․․․․․	76	77	77	78	79	79	80	80	81	81

85․․․․․․․․․․․․․․․․․․․․․․․․․․	78	78	79	79	80	81	81	82	82	83
86․․․․․․․․․․․․․․․․․․․․․․․․․․	79	80	80	81	81	82	82	83	83	84
87․․․․․․․․․․․․․․․․․․․․․․․․․․	80	81	81	82	83	83	83	84	84	85
88․․․․․․․․․․․․․․․․․․․․․․․․․․	82	82	83	83	84	84	85	85	85	86
89․․․․․․․․․․․․․․․․․․․․․․․․․․	83	83	84	84	85	85	85	86	86	87

90․․․․․․․․․․․․․․․․․․․․․․․․․․	84	84	85	85	86	86	86	87	87	87
91․․․․․․․․․․․․․․․․․․․․․․․․․․	85	85	86	86	87	87	87	88	88	88
92․․․․․․․․․․․․․․․․․․․․․․․․․․	86	86	87	87	87	88	88	88	89	89
93․․․․․․․․․․․․․․․․․․․․․․․․․․	87	87	87	88	88	88	89	89	89	90
94․․․․․․․․․․․․․․․․․․․․․․․․․․	87	88	88	88	89	89	89	90	90	90

95․․․․․․․․․․․․․․․․․․․․․․․․․․	88	88	89	89	89	90	90	90	91	91
96․․․․․․․․․․․․․․․․․․․․․․․․․․	89	89	89	90	90	90	91	91	91	91
97․․․․․․․․․․․․․․․․․․․․․․․․․․	89	90	90	90	91	91	91	91	92	92
98․․․․․․․․․․․․․․․․․․․․․․․․․․	90	90	91	91	91	91	92	92	92	92
99․․․․․․․․․․․․․․․․․․․․․․․․․․	91	91	91	92	92	92	92	92	93	93

100․․․․․․․․․․․․․․․․․․․․․․․․․	91	92	92	92	92	92	93	93	93	93
101․․․․․․․․․․․․․․․․․․․․․․․․․	92	92	92	93	93	93	93	93	94	94
102․․․․․․․․․․․․․․․․․․․․․․․․․	92	93	93	93	93	94	94	94	94	94
103․․․․․․․․․․․․․․․․․․․․․․․․․	93	93	93	94	94	94	94	94	94	95
104․․․․․․․․․․․․․․․․․․․․․․․․․	94	94	94	94	94	95	95	95	95	95

105․․․․․․․․․․․․․․․․․․․․․․․․․	94	94	95	95	95	95	95	95	95	95
106․․․․․․․․․․․․․․․․․․․․․․․․․	95	95	95	95	95	95	96	96	96	96
107․․․․․․․․․․․․․․․․․․․․․․․․․	95	95	96	96	96	96	96	96	96	96
108․․․․․․․․․․․․․․․․․․․․․․․․․	96	96	96	96	96	96	96	96	97	97
109․․․․․․․․․․․․․․․․․․․․․․․․․	96	96	96	97	97	97	97	97	97	97

110․․․․․․․․․․․․․․․․․․․․․․․․․	97	97	97	97	97	97	97	97	97	97
111․․․․․․․․․․․․․․․․․․․․․․․․․	97	97	97	97	97	97	98	98	98	98
112․․․․․․․․․․․․․․․․․․․․․․․․․	97	97	98	98	98	98	98	98	98	98
113․․․․․․․․․․․․․․․․․․․․․․․․․	98	98	98	98	98	98	98	98	98	98
114․․․․․․․․․․․․․․․․․․․․․․․․․	98	98	98	98	98	98	98	98	98	99

115․․․․․․․․․․․․․․․․․․․․․․․․․	98	98	98	99	99	99	99	99	99	99

TABLE VIII—TEMPORARY LIFE ANNUITIES; ¹ ONE LIFE—EXPECTED RETURN MULTIPLES
[See footnote at end of tables]
Temporary Period—Maximum Duration of Annuity
Years—
Age	1	2	3	4	5	6	7	8	9	10

5․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0
6․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0
7․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0
8․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0
9․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0

10․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0
11․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0
12․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0
13․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0
14․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0

15․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0
16․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0
17․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0
18․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0
19․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0

20․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0
21․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0
22․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0
23․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0
24․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0

25․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0
26․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0
27․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0
28․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0
29․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0

30․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0
31․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0
32․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0
33․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0
34․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0

35․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0
36․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0
37․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	9.9
38․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	9.9
39․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	9.9

40․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	8.9	9.9
41․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	8.9	9.9
42․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	8.9	9.9
43․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	7.9	8.9	9.9
44․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	7.9	8.9	9.9

45․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	7.0	7.9	8.9	9.9
46․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	6.9	7.9	8.9	9.9
47․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	6.9	7.9	8.9	9.9
48․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	6.9	7.9	8.9	9.9
49․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	6.0	6.9	7.9	8.9	9.8

50․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	5.9	6.9	7.9	8.9	9.8
51․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	5.9	6.9	7.9	8.9	9.8
52․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	5.9	6.9	7.9	8.8	9.8
53․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	5.0	5.9	6.9	7.9	8.8	9.8
54․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	4.9	5.9	6.9	7.9	8.8	9.8

55․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	4.9	5.9	6.9	7.8	8.8	9.7
56․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	4.9	5.9	6.9	7.8	8.8	9.7
57․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	4.9	5.9	6.9	7.8	8.8	9.7
58․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	4.9	5.9	6.9	7.8	8.7	9.7
59․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	4.0	4.9	5.9	6.8	7.8	8.7	9.6

60․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	3.9	4.9	5.9	6.8	7.8	8.7	9.6
61․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	3.9	4.9	5.9	6.8	7.7	8.7	9.6
62․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	3.9	4.9	5.8	6.8	7.7	8.6	9.5
63․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	3.9	4.9	5.8	6.8	7.7	8.6	9.5
64․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	3.9	4.9	5.8	6.7	7.6	8.5	9.4

65․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	3.0	3.9	4.9	5.8	6.7	7.6	8.5	9.3
66․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	2.9	3.9	4.8	5.8	6.7	7.6	8.4	9.3
67․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	2.9	3.9	4.8	5.7	6.6	7.5	8.4	9.2
68․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	2.9	3.9	4.8	5.7	6.6	7.5	8.3	9.1
69․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	2.9	3.9	4.8	5.7	6.6	7.4	8.2	9.0

70․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	2.9	3.9	4.8	5.6	6.5	7.3	8.1	8.9
71․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	2.9	3.8	4.7	5.6	6.5	7.3	8.1	8.8
72․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	2.9	3.8	4.7	5.6	6.4	7.2	8.0	8.7
73․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	2.0	2.9	3.8	4.7	5.5	6.3	7.1	7.9	8.6
74․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	1.9	2.9	3.8	4.6	5.5	6.3	7.0	7.7	8.4

75․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	1.9	2.9	3.8	4.6	5.4	6.2	6.9	7.6	8.3
76․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	1.9	2.8	3.7	4.6	5.4	6.1	6.8	7.5	8.1
77․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	1.9	2.8	3.7	4.5	5.3	6.0	6.7	7.3	7.9
78․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	1.9	2.8	3.7	4.5	5.2	5.9	6.6	7.2	7.7
79․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	1.9	2.8	3.6	4.4	5.1	5.8	6.4	7.0	7.5

80․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	1.9	2.8	3.6	4.4	5.1	5.7	6.3	6.8	7.3
81․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	1.9	2.8	3.6	4.3	5.0	5.6	6.1	6.6	7.0
82․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	1.9	2.7	3.5	4.2	4.9	5.4	6.0	6.4	6.8
83․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	1.9	2.7	3.5	4.1	4.8	5.3	5.8	6.2	6.5
84․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	1.8	2.7	3.4	4.1	4.6	5.2	5.6	6.0	6.3

85․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	1.8	2.6	3.3	4.0	4.5	5.0	5.4	5.7	6.0
86․․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	1.8	2.6	3.3	3.9	4.4	4.8	5.2	5.5	5.7
87․․․․․․․․․․․․․․․․․․․․․․․․․․	.9	1.8	2.5	3.2	3.8	4.3	4.7	5.0	5.3	5.5
88․․․․․․․․․․․․․․․․․․․․․․․․․․	.9	1.8	2.5	3.1	3.7	4.1	4.5	4.8	5.0	5.2
89․․․․․․․․․․․․․․․․․․․․․․․․․․	.9	1.8	2.5	3.1	3.6	4.0	4.3	4.6	4.8	4.9

90․․․․․․․․․․․․․․․․․․․․․․․․․․	.9	1.7	2.4	3.0	3.4	3.8	4.1	4.4	4.5	4.7
91․․․․․․․․․․․․․․․․․․․․․․․․․․	.9	1.7	2.4	2.9	3.3	3.7	4.0	4.2	4.3	4.4
92․․․․․․․․․․․․․․․․․․․․․․․․․․	.9	1.7	2.3	2.8	3.2	3.5	3.8	4.0	4.1	4.2
93․․․․․․․․․․․․․․․․․․․․․․․․․․	.9	1.7	2.3	2.7	3.1	3.4	3.6	3.8	3.9	4.0
94․․․․․․․․․․․․․․․․․․․․․․․․․․	.9	1.6	2.2	2.7	3.0	3.3	3.5	3.6	3.7	3.8

95․․․․․․․․․․․․․․․․․․․․․․․․․․	.9	1.6	2.2	2.6	2.9	3.1	3.3	3.4	3.5	3.6
96․․․․․․․․․․․․․․․․․․․․․․․․․․	.9	1.6	2.1	2.5	2.8	3.0	3.2	3.3	3.3	3.4
97․․․․․․․․․․․․․․․․․․․․․․․․․․	.9	1.6	2.1	2.4	2.7	2.9	3.0	3.1	3.2	3.2
98․․․․․․․․․․․․․․․․․․․․․․․․․․	.9	1.5	2.0	2.4	2.6	2.8	2.9	3.0	3.0	3.0
99․․․․․․․․․․․․․․․․․․․․․․․․․․	.9	1.5	2.0	2.3	2.5	2.6	2.7	2.8	2.8	2.8

100․․․․․․․․․․․․․․․․․․․․․․․․․	.9	1.5	1.9	2.2	2.4	2.5	2.6	2.6	2.6	2.7
101․․․․․․․․․․․․․․․․․․․․․․․․․	.8	1.4	1.8	2.1	2.3	2.4	2.4	2.5	2.5	2.5
102․․․․․․․․․․․․․․․․․․․․․․․․․	.8	1.4	1.8	2.0	2.1	2.2	2.3	2.3	2.3	2.3
103․․․․․․․․․․․․․․․․․․․․․․․․․	.8	1.4	1.7	1.9	2.0	2.1	2.1	2.1	2.1	2.1
104․․․․․․․․․․․․․․․․․․․․․․․․․	.8	1.3	1.6	1.8	1.9	1.9	1.9	1.9	1.9	1.9

105․․․․․․․․․․․․․․․․․․․․․․․․․	.8	1.3	1.5	1.7	1.7	1.8	1.8	1.8	1.8	1.8
106․․․․․․․․․․․․․․․․․․․․․․․․․	.8	1.2	1.4	1.5	1.6	1.6	1.6	1.6	1.6	1.6
107․․․․․․․․․․․․․․․․․․․․․․․․․	.7	1.1	1.3	1.4	1.4	1.4	1.4	1.4	1.4	1.4
108․․․․․․․․․․․․․․․․․․․․․․․․․	.7	1.1	1.2	1.3	1.3	1.3	1.3	1.3	1.3	1.3
109․․․․․․․․․․․․․․․․․․․․․․․․․	.7	1.0	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1

110․․․․․․․․․․․․․․․․․․․․․․․․․	.7	.9	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0
111․․․․․․․․․․․․․․․․․․․․․․․․․	.6	.8	.9	.9	.9	.9	.9	.9	.9	.9
112․․․․․․․․․․․․․․․․․․․․․․․․․	.6	.7	.8	.8	.8	.8	.8	.8	.8	.8
113․․․․․․․․․․․․․․․․․․․․․․․․․	.6	.6	.7	.7	.7	.7	.7	.7	.7	.7
114․․․․․․․․․․․․․․․․․․․․․․․․․	.5	.6	.6	.6	.6	.6	.6	.6	.6	.6

115․․․․․․․․․․․․․․․․․․․․․․․․․	.5	.5	.5	.5	.5	.5	.5	.5	.5	.5

¹ The multiples in this table are not applicable to annuities for a term certain; for such cases see paragraph (c) of § 1.72–5.

TABLE VIII—TEMPORARY LIFE ANNUITIES; ¹ ONE LIFE—EXPECTED RETURN MULTIPLES—CONTINUED
[See footnote at end of tables]
Temporary Period—Maximum Duration of Annuity
Years—
Age	11	12	13	14	15	16	17	18	19	20

5․․․․․․․․․․․․․․․․․․․․․․․․․․․	11.0	12.0	13.0	14.0	15.0	16.0	17.0	18.0	19.0	19.9
6․․․․․․․․․․․․․․․․․․․․․․․․․․․	11.0	12.0	13.0	14.0	15.0	16.0	17.0	18.0	19.0	19.9
7․․․․․․․․․․․․․․․․․․․․․․․․․․․	11.0	12.0	13.0	14.0	15.0	16.0	17.0	18.0	19.0	19.9
8․․․․․․․․․․․․․․․․․․․․․․․․․․․	11.0	12.0	13.0	14.0	15.0	16.0	17.0	18.0	18.9	19.9
9․․․․․․․․․․․․․․․․․․․․․․․․․․․	11.0	12.0	13.0	14.0	15.0	16.0	17.0	18.0	18.9	19.9

10․․․․․․․․․․․․․․․․․․․․․․․․․․	11.0	12.0	13.0	14.0	15.0	16.0	17.0	18.0	18.9	19.9
11․․․․․․․․․․․․․․․․․․․․․․․․․․	11.0	12.0	13.0	14.0	15.0	16.0	17.0	17.9	18.9	19.9
12․․․․․․․․․․․․․․․․․․․․․․․․․․	11.0	12.0	13.0	14.0	15.0	16.0	17.0	17.9	18.9	19.9
13․․․․․․․․․․․․․․․․․․․․․․․․․․	11.0	12.0	13.0	14.0	15.0	16.0	17.0	17.9	18.9	19.9
14․․․․․․․․․․․․․․․․․․․․․․․․․․	11.0	12.0	13.0	14.0	15.0	16.0	16.9	17.9	18.9	19.9
15․․․․․․․․․․․․․․․․․․․․․․․․․․	11.0	12.0	13.0	14.0	15.0	16.0	16.9	17.9	18.9	19.9

16․․․․․․․․․․․․․․․․․․․․․․․․․․	11.0	12.0	13.0	14.0	15.0	16.0	16.9	17.9	18.9	19.9
17․․․․․․․․․․․․․․․․․․․․․․․․․․	11.0	12.0	13.0	14.0	15.0	15.9	16.9	17.9	18.9	19.9
18․․․․․․․․․․․․․․․․․․․․․․․․․․	11.0	12.0	13.0	14.0	15.0	15.9	16.9	17.9	18.9	19.9
19․․․․․․․․․․․․․․․․․․․․․․․․․․	11.0	12.0	13.0	14.0	15.0	15.9	16.9	17.9	18.9	19.9
20․․․․․․․․․․․․․․․․․․․․․․․․․․	11.0	12.0	13.0	14.0	14.9	15.9	16.9	17.9	18.9	19.9
21․․․․․․․․․․․․․․․․․․․․․․․․․․	11.0	12.0	13.0	14.0	14.9	15.9	16.9	17.9	18.9	19.9

22․․․․․․․․․․․․․․․․․․․․․․․․․․	11.0	12.0	13.0	14.0	14.9	15.9	16.9	17.9	18.9	19.9
23․․․․․․․․․․․․․․․․․․․․․․․․․․	11.0	12.0	13.0	13.9	14.9	15.9	16.9	17.9	18.9	19.9
24․․․․․․․․․․․․․․․․․․․․․․․․․․	11.0	12.0	13.0	13.9	14.9	15.9	16.9	17.9	18.9	19.9
25․․․․․․․․․․․․․․․․․․․․․․․․․․	11.0	12.0	13.0	13.9	14.9	15.9	16.9	17.9	18.9	19.9
26․․․․․․․․․․․․․․․․․․․․․․․․․․	11.0	12.0	12.9	13.9	14.9	15.9	16.9	17.9	18.9	19.9
27․․․․․․․․․․․․․․․․․․․․․․․․․․	11.0	12.0	12.9	13.9	14.9	15.9	16.9	17.9	18.9	19.9

28․․․․․․․․․․․․․․․․․․․․․․․․․․	11.0	12.0	12.9	13.9	14.9	15.9	16.9	17.9	18.9	19.8
29․․․․․․․․․․․․․․․․․․․․․․․․․․	11.0	12.0	12.9	13.9	14.9	15.9	16.9	17.9	18.9	19.8
30․․․․․․․․․․․․․․․․․․․․․․․․․․	11.0	11.9	12.9	13.9	14.9	15.9	16.9	17.9	18.8	19.8
31․․․․․․․․․․․․․․․․․․․․․․․․․․	11.0	11.9	12.9	13.9	14.9	15.9	16.9	17.9	18.8	19.8
32․․․․․․․․․․․․․․․․․․․․․․․․․․	11.0	11.9	12.9	13.9	14.9	15.9	16.9	17.8	18.8	19.8
33․․․․․․․․․․․․․․․․․․․․․․․․․․	11.0	11.9	12.9	13.9	14.9	15.9	16.9	17.8	18.8	19.8

34․․․․․․․․․․․․․․․․․․․․․․․․․․	10.9	11.9	12.9	13.9	14.9	15.9	16.8	17.8	18.8	19.8
35․․․․․․․․․․․․․․․․․․․․․․․․․․	10.9	11.9	12.9	13.9	14.9	15.9	16.8	17.8	18.8	19.7
36․․․․․․․․․․․․․․․․․․․․․․․․․․	10.9	11.9	12.9	13.9	14.9	15.8	16.8	17.8	18.8	19.7
37․․․․․․․․․․․․․․․․․․․․․․․․․․	10.9	11.9	12.9	13.9	14.9	15.8	16.8	17.8	18.7	19.7
38․․․․․․․․․․․․․․․․․․․․․․․․․․	10.9	11.9	12.9	13.9	14.8	15.8	16.8	17.8	18.7	19.7
39․․․․․․․․․․․․․․․․․․․․․․․․․․	10.9	11.9	12.9	13.9	14.8	15.8	16.8	17.7	18.7	19.6

40․․․․․․․․․․․․․․․․․․․․․․․․․․	10.9	11.9	12.9	13.8	14.8	15.8	16.7	17.7	18.7	19.6
41․․․․․․․․․․․․․․․․․․․․․․․․․․	10.9	11.9	12.9	13.8	14.8	15.8	16.7	17.7	18.6	19.6
42․․․․․․․․․․․․․․․․․․․․․․․․․․	10.9	11.9	12.8	13.8	14.8	15.7	16.7	17.6	18.6	19.5
43․․․․․․․․․․․․․․․․․․․․․․․․․․	10.9	11.9	12.8	13.8	14.8	15.7	16.7	17.6	18.6	19.5
44․․․․․․․․․․․․․․․․․․․․․․․․․․	10.9	11.8	12.8	13.8	14.7	15.7	16.6	17.6	18.5	19.4
45․․․․․․․․․․․․․․․․․․․․․․․․․․	10.9	11.8	12.8	13.8	14.7	15.7	16.6	17.5	18.5	19.4

46․․․․․․․․․․․․․․․․․․․․․․․․․․	10.9	11.8	12.8	13.7	14.7	15.6	16.6	17.5	18.4	19.3
47․․․․․․․․․․․․․․․․․․․․․․․․․․	10.8	11.8	12.8	13.7	14.7	15.6	16.5	17.5	18.4	19.3
48․․․․․․․․․․․․․․․․․․․․․․․․․․	10.8	11.8	12.7	13.7	14.6	15.6	16.5	17.4	18.3	19.2
49․․․․․․․․․․․․․․․․․․․․․․․․․․	10.8	11.8	12.7	13.7	14.6	15.5	16.4	17.4	18.3	19.2
50․․․․․․․․․․․․․․․․․․․․․․․․․․	10.8	11.7	12.7	13.6	14.6	15.5	16.4	17.3	18.2	19.1
51․․․․․․․․․․․․․․․․․․․․․․․․․․	10.8	11.7	12.7	13.6	14.5	15.4	16.3	17.2	18.1	19.0

52․․․․․․․․․․․․․․․․․․․․․․․․․․	10.8	11.7	12.6	13.6	14.5	15.4	16.3	17.2	18.0	18.9
53․․․․․․․․․․․․․․․․․․․․․․․․․․	10.7	11.7	12.6	13.5	14.4	15.3	16.2	17.1	18.0	18.8
54․․․․․․․․․․․․․․․․․․․․․․․․․․	10.7	11.6	12.6	13.5	14.4	15.3	16.2	17.0	17.9	18.7
55․․․․․․․․․․․․․․․․․․․․․․․․․․	10.7	11.6	12.5	13.4	14.3	15.2	16.1	16.9	17.8	18.6
56․․․․․․․․․․․․․․․․․․․․․․․․․․	10.7	11.6	12.5	13.4	14.3	15.1	16.0	16.8	17.6	18.4
57․․․․․․․․․․․․․․․․․․․․․․․․․․	10.6	11.5	12.4	13.3	14.2	15.1	15.9	16.7	17.5	18.3

58․․․․․․․․․․․․․․․․․․․․․․․․․․	10.6	11.5	12.4	13.3	14.1	15.0	15.8	16.6	17.4	18.1
59․․․․․․․․․․․․․․․․․․․․․․․․․․	10.6	11.4	12.3	13.2	14.0	14.9	15.7	16.4	17.2	17.9
60․․․․․․․․․․․․․․․․․․․․․․․․․․	10.5	11.4	12.3	13.1	13.9	14.7	15.5	16.3	17.0	17.7
61․․․․․․․․․․․․․․․․․․․․․․․․․․	10.5	11.3	12.2	13.0	13.8	14.6	15.4	16.1	16.8	17.5
62․․․․․․․․․․․․․․․․․․․․․․․․․․	10.4	11.3	12.1	12.9	13.7	14.5	15.2	15.9	16.6	17.2
63․․․․․․․․․․․․․․․․․․․․․․․․․․	10.3	11.2	12.0	12.8	13.6	14.3	15.0	15.7	16.3	17.0

64․․․․․․․․․․․․․․․․․․․․․․․․․․	10.3	11.1	11.9	12.7	13.4	14.1	14.8	15.5	16.1	16.7
65․․․․․․․․․․․․․․․․․․․․․․․․․․	10.2	11.0	11.8	12.5	13.2	13.9	14.6	15.2	15.8	16.3
66․․․․․․․․․․․․․․․․․․․․․․․․․․	10.1	10.9	11.6	12.4	13.1	13.7	14.4	14.9	15.5	16.0
67․․․․․․․․․․․․․․․․․․․․․․․․․․	10.0	10.8	11.5	12.2	12.9	13.5	14.1	14.7	15.2	15.6
68․․․․․․․․․․․․․․․․․․․․․․․․․․	9.9	10.6	11.4	12.0	12.7	13.3	13.8	14.3	14.8	15.3
69․․․․․․․․․․․․․․․․․․․․․․․․․․	9.8	10.5	11.2	11.8	12.4	13.0	13.5	14.0	14.4	14.8

70․․․․․․․․․․․․․․․․․․․․․․․․․․	9.6	10.3	11.0	11.6	12.2	12.7	13.2	13.7	14.0	14.4
71․․․․․․․․․․․․․․․․․․․․․․․․․․	9.5	10.2	10.8	11.4	11.9	12.4	12.9	13.3	13.6	13.9
72․․․․․․․․․․․․․․․․․․․․․․․․․․	9.4	10.0	10.6	11.2	11.7	12.1	12.5	12.9	13.2	13.5
73․․․․․․․․․․․․․․․․․․․․․․․․․․	9.2	9.8	10.4	10.9	11.4	11.8	12.1	12.5	12.7	13.0
74․․․․․․․․․․․․․․․․․․․․․․․․․․	9.0	9.6	10.1	10.6	11.0	11.4	11.7	12.0	12.3	12.5
75․․․․․․․․․․․․․․․․․․․․․․․․․․	8.8	9.4	9.9	10.3	10.7	11.0	11.3	11.6	11.8	12.0

76․․․․․․․․․․․․․․․․․․․․․․․․․․	8.6	9.1	9.6	10.0	10.3	10.6	10.9	11.1	11.3	11.4
77․․․․․․․․․․․․․․․․․․․․․․․․․․	8.4	8.9	9.3	9.7	10.0	10.2	10.5	10.6	10.8	10.9
78․․․․․․․․․․․․․․․․․․․․․․․․․․	8.2	8.6	9.0	9.3	9.6	9.8	10.0	10.2	10.3	10.4
79․․․․․․․․․․․․․․․․․․․․․․․․․․	7.9	8.3	8.7	9.0	9.2	9.4	9.5	9.7	9.8	9.8
80․․․․․․․․․․․․․․․․․․․․․․․․․․	7.7	8.0	8.3	8.6	8.8	9.0	9.1	9.2	9.3	9.3
81․․․․․․․․․․․․․․․․․․․․․․․․․․	7.4	7.7	8.0	8.2	8.4	8.5	8.6	8.7	8.8	8.8

82․․․․․․․․․․․․․․․․․․․․․․․․․․	7.1	7.4	7.6	7.8	8.0	8.1	8.2	8.2	8.3	8.3
83․․․․․․․․․․․․․․․․․․․․․․․․․․	6.8	7.1	7.3	7.4	7.5	7.6	7.7	7.8	7.8	7.8
84․․․․․․․․․․․․․․․․․․․․․․․․․․	6.5	6.7	6.9	7.0	7.1	7.2	7.3	7.3	7.3	7.4
85․․․․․․․․․․․․․․․․․․․․․․․․․․	6.2	6.4	6.6	6.7	6.7	6.8	6.8	6.9	6.9	6.9
86․․․․․․․․․․․․․․․․․․․․․․․․․․	5.9	6.1	6.2	6.3	6.4	6.4	6.4	6.5	6.5	6.5
87․․․․․․․․․․․․․․․․․․․․․․․․․․	5.6	5.8	5.9	5.9	6.0	6.0	6.0	6.1	6.1	6.1

88․․․․․․․․․․․․․․․․․․․․․․․․․․	5.3	5.4	5.5	5.6	5.6	5.6	5.7	5.7	5.7	5.7
89․․․․․․․․․․․․․․․․․․․․․․․․․․	5.1	5.1	5.2	5.3	5.3	5.3	5.3	5.3	5.3	5.3
90․․․․․․․․․․․․․․․․․․․․․․․․․․	4.8	4.9	4.9	4.9	5.0	5.0	5.0	5.0	5.0	5.0
91․․․․․․․․․․․․․․․․․․․․․․․․․․	4.5	4.6	4.6	4.6	4.7	4.7	4.7	4.7	4.7	4.7
92․․․․․․․․․․․․․․․․․․․․․․․․․․	4.3	4.3	4.3	4.4	4.4	4.4	4.4	4.4	4.4	4.4
93․․․․․․․․․․․․․․․․․․․․․․․․․․	4.0	4.1	4.1	4.1	4.1	4.1	4.1	4.1	4.1	4.1

94․․․․․․․․․․․․․․․․․․․․․․․․․․	3.8	3.8	3.9	3.9	3.9	3.9	3.9	3.9	3.9	3.9
95․․․․․․․․․․․․․․․․․․․․․․․․․․	3.6	3.6	3.6	3.6	3.7	3.7	3.7	3.7	3.7	3.7
96․․․․․․․․․․․․․․․․․․․․․․․․․․	3.4	3.4	3.4	3.4	3.4	3.4	3.4	3.4	3.4	3.4
97․․․․․․․․․․․․․․․․․․․․․․․․․․	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2
98․․․․․․․․․․․․․․․․․․․․․․․․․․	3.0	3.0	3.0	3.0	3.0	3.0	3.0	3.0	3.0	3.0
99․․․․․․․․․․․․․․․․․․․․․․․․․․	2.8	2.8	2.8	2.8	2.8	2.8	2.8	2.8	2.8	2.8

100․․․․․․․․․․․․․․․․․․․․․․․․․	2.7	2.7	2.7	2.7	2.7	2.7	2.7	2.7	2.7	2.7
101․․․․․․․․․․․․․․․․․․․․․․․․․	2.5	2.5	2.5	2.5	2.5	2.5	2.5	2.5	2.5	2.5
102․․․․․․․․․․․․․․․․․․․․․․․․․	2.3	2.3	2.3	2.3	2.3	2.3	2.3	2.3	2.3	2.3
103․․․․․․․․․․․․․․․․․․․․․․․․․	2.1	2.1	2.1	2.1	2.1	2.1	2.1	2.1	2.1	2.1
104․․․․․․․․․․․․․․․․․․․․․․․․․	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9
105․․․․․․․․․․․․․․․․․․․․․․․․․	1.8	1.8	1.8	1.8	1.8	1.8	1.8	1.8	1.8	1.8

106․․․․․․․․․․․․․․․․․․․․․․․․․	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6
107․․․․․․․․․․․․․․․․․․․․․․․․․	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4
108․․․․․․․․․․․․․․․․․․․․․․․․․	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3
109․․․․․․․․․․․․․․․․․․․․․․․․․	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1
110․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0
111․․․․․․․․․․․․․․․․․․․․․․․․․	.9	.9	.9	.9	.9	.9	.9	.9	.9	.9

112․․․․․․․․․․․․․․․․․․․․․․․․․	.8	.8	.8	.8	.8	.8	.8	.8	.8	.8
113․․․․․․․․․․․․․․․․․․․․․․․․․	.7	.7	.7	.7	.7	.7	.7	.7	.7	.7
114․․․․․․․․․․․․․․․․․․․․․․․․․	.6	.6	.6	.6	.6	.6	.6	.6	.6	.6
115․․․․․․․․․․․․․․․․․․․․․․․․․	.5	.5	.5	.5	.5	.5	.5	.5	.5	.5

¹ The multiples in this table are not applicable to annuities for a term certain; for such cases see paragraph (c) of § 1.72–5.

TABLE VIII—TEMPORARY LIFE ANNUITIES; ¹ ONE LIFE—EXPECTED RETURN MULTIPLES—CONTINUED
[See footnote at end of tables]
Temporary Period—Maximum Duration of Annuity
Years—
Age	21	22	23	24	25	26	27	28	29	30

5․․․․․․․․․․․․․․․․․․․․․․․․․․	20.9	21.9	22.9	23.9	24.9	25.9	26.9	27.9	28.9	29.9
6․․․․․․․․․․․․․․․․․․․․․․․․․․	20.9	21.9	22.9	23.9	24.9	25.9	26.9	27.9	28.9	29.9
7․․․․․․․․․․․․․․․․․․․․․․․․․․	20.9	21.9	22.9	23.9	24.9	25.9	26.9	27.9	28.9	29.9
8․․․․․․․․․․․․․․․․․․․․․․․․․․	20.9	21.9	22.9	23.9	24.9	25.9	26.9	27.9	28.9	29.8
9․․․․․․․․․․․․․․․․․․․․․․․․․․	20.9	21.9	22.9	23.9	24.9	25.9	26.9	27.9	28.9	29.8

10․․․․․․․․․․․․․․․․․․․․․․․․․․	20.9	21.9	22.9	23.9	24.9	25.9	26.9	27.9	28.8	29.8
11․․․․․․․․․․․․․․․․․․․․․․․․․․	20.9	21.9	22.9	23.9	24.9	25.9	26.9	27.9	28.8	29.8
12․․․․․․․․․․․․․․․․․․․․․․․․․․	20.9	21.9	22.9	23.9	24.9	25.9	26.9	27.8	28.8	29.8
13․․․․․․․․․․․․․․․․․․․․․․․․․․	20.9	21.9	22.9	23.9	24.9	25.9	26.9	27.8	28.8	29.8
14․․․․․․․․․․․․․․․․․․․․․․․․․․	20.9	21.9	22.9	23.9	24.9	25.9	26.8	27.8	28.8	29.8
15․․․․․․․․․․․․․․․․․․․․․․․․․․	20.9	21.9	22.9	23.9	24.9	25.9	26.8	27.8	28.8	29.8

16․․․․․․․․․․․․․․․․․․․․․․․․․․	20.9	21.9	22.9	23.9	24.9	25.8	26.8	27.8	28.8	29.8
17․․․․․․․․․․․․․․․․․․․․․․․․․․	20.9	21.9	22.9	23.9	24.9	25.8	26.8	27.8	28.8	29.8
18․․․․․․․․․․․․․․․․․․․․․․․․․․	20.9	21.9	22.9	23.9	24.8	25.8	26.8	27.8	28.8	29.7
19․․․․․․․․․․․․․․․․․․․․․․․․․․	20.9	21.9	22.9	23.9	24.8	25.8	26.8	27.8	28.8	29.7
20․․․․․․․․․․․․․․․․․․․․․․․․․․	20.9	21.9	22.9	23.8	24.8	25.8	26.8	27.8	28.7	29.7
21․․․․․․․․․․․․․․․․․․․․․․․․․․	20.9	21.9	22.9	23.8	24.8	25.8	26.8	27.8	28.7	29.7

22․․․․․․․․․․․․․․․․․․․․․․․․․․	20.9	21.9	22.8	23.8	24.8	25.8	26.8	27.7	28.7	29.7
23․․․․․․․․․․․․․․․․․․․․․․․․․․	20.9	21.9	22.8	23.8	24.8	25.8	26.7	27.7	28.7	29.7
24․․․․․․․․․․․․․․․․․․․․․․․․․․	20.9	21.8	22.8	23.8	24.8	25.8	26.7	27.7	28.7	29.6
25․․․․․․․․․․․․․․․․․․․․․․․․․․	20.9	21.8	22.8	23.8	24.8	25.7	26.7	27.7	28.6	29.6
26․․․․․․․․․․․․․․․․․․․․․․․․․․	20.8	21.8	22.8	23.8	24.8	25.7	26.7	27.7	28.6	29.6
27․․․․․․․․․․․․․․․․․․․․․․․․․․	20.8	21.8	22.8	23.8	24.7	25.7	26.7	27.6	28.6	29.5

28․․․․․․․․․․․․․․․․․․․․․․․․․․	20.8	21.8	22.8	23.7	24.7	25.7	26.6	27.6	28.6	29.5
29․․․․․․․․․․․․․․․․․․․․․․․․․․	20.8	21.8	22.8	23.7	24.7	25.7	26.6	27.6	28.5	29.5
30․․․․․․․․․․․․․․․․․․․․․․․․․․	20.8	21.8	22.7	23.7	24.7	25.6	26.6	27.5	28.5	29.4
31․․․․․․․․․․․․․․․․․․․․․․․․․․	20.8	21.8	22.7	23.7	24.6	25.6	26.6	27.5	28.4	29.4
32․․․․․․․․․․․․․․․․․․․․․․․․․․	20.8	21.7	22.7	23.7	24.6	25.6	26.5	27.5	28.4	29.3
33․․․․․․․․․․․․․․․․․․․․․․․․․․	20.8	21.7	22.7	23.6	24.6	25.5	26.5	27.4	28.4	29.3

34․․․․․․․․․․․․․․․․․․․․․․․․․․	20.7	21.7	22.7	23.6	24.6	25.5	26.4	27.4	28.3	29.2
35․․․․․․․․․․․․․․․․․․․․․․․․․․	20.7	21.7	22.6	23.6	24.5	25.5	26.4	27.3	28.2	29.2
36․․․․․․․․․․․․․․․․․․․․․․․․․․	20.7	21.6	22.6	23.5	24.5	25.4	26.3	27.3	28.2	29.1
37․․․․․․․․․․․․․․․․․․․․․․․․․․	20.7	21.6	22.6	23.5	24.4	25.4	26.3	27.2	28.1	29.0
38․․․․․․․․․․․․․․․․․․․․․․․․․․	20.6	21.6	22.5	23.4	24.4	25.3	26.2	27.1	28.0	28.9
39․․․․․․․․․․․․․․․․․․․․․․․․․․	20.6	21.5	22.5	23.4	24.3	25.2	26.1	27.0	27.9	28.8

40․․․․․․․․․․․․․․․․․․․․․․․․․․	20.6	21.5	22.4	23.3	24.3	25.2	26.1	27.0	27.8	28.7
41․․․․․․․․․․․․․․․․․․․․․․․․․․	20.5	21.4	22.4	23.3	24.2	25.1	26.0	26.9	27.7	28.6
42․․․․․․․․․․․․․․․․․․․․․․․․․․	20.5	21.4	22.3	23.2	24.1	25.0	25.9	26.8	27.6	28.5
43․․․․․․․․․․․․․․․․․․․․․․․․․․	20.4	21.3	22.2	23.2	24.0	24.9	25.8	26.6	27.5	28.3
44․․․․․․․․․․․․․․․․․․․․․․․․․․	20.4	21.3	22.2	23.1	24.0	24.8	25.7	26.5	27.3	28.2
45․․․․․․․․․․․․․․․․․․․․․․․․․․	20.3	21.2	22.1	23.0	23.9	24.7	25.6	26.4	27.2	28.0

46․․․․․․․․․․․․․․․․․․․․․․․․․․	20.2	21.1	22.0	22.9	23.8	24.6	25.4	26.2	27.0	27.8
47․․․․․․․․․․․․․․․․․․․․․․․․․․	20.2	21.1	21.9	22.8	23.6	24.5	25.3	26.1	26.8	27.6
48․․․․․․․․․․․․․․․․․․․․․․․․․․	20.1	21.0	21.8	22.7	23.5	24.3	25.1	25.9	26.6	27.4
49․․․․․․․․․․․․․․․․․․․․․․․․․․	20.0	20.9	21.7	22.6	23.4	24.2	25.0	25.7	26.4	27.1
50․․․․․․․․․․․․․․․․․․․․․․․․․․	19.9	20.8	21.6	22.4	23.2	24.0	24.8	25.5	26.2	26.9
51․․․․․․․․․․․․․․․․․․․․․․․․․․	19.8	20.7	21.5	22.3	23.1	23.8	24.6	25.3	25.9	26.6

52․․․․․․․․․․․․․․․․․․․․․․․․․․	19.7	20.6	21.4	22.1	22.9	23.6	24.3	25.0	25.7	26.3
53․․․․․․․․․․․․․․․․․․․․․․․․․․	19.6	20.4	21.2	22.0	22.7	23.4	24.1	24.7	25.3	25.9
54․․․․․․․․․․․․․․․․․․․․․․․․․․	19.5	20.3	21.0	21.8	22.5	23.2	23.8	24.4	25.0	25.6
55․․․․․․․․․․․․․․․․․․․․․․․․․․	19.3	20.1	20.8	21.6	22.2	22.9	23.5	24.1	24.6	25.2
56․․․․․․․․․․․․․․․․․․․․․․․․․․	19.2	19.9	20.6	21.3	22.0	22.6	23.2	23.7	24.3	24.7
57․․․․․․․․․․․․․․․․․․․․․․․․․․	19.0	19.7	20.4	21.1	21.7	22.3	22.8	23.4	23.8	24.3

58․․․․․․․․․․․․․․․․․․․․․․․․․․	18.8	19.5	20.2	20.8	21.4	21.9	22.5	22.9	23.4	23.8
59․․․․․․․․․․․․․․․․․․․․․․․․․․	18.6	19.3	19.9	20.5	21.1	21.6	22.0	22.5	22.9	23.2
60․․․․․․․․․․․․․․․․․․․․․․․․․․	18.4	19.0	19.6	20.2	20.7	21.2	21.6	22.0	22.4	22.7
61․․․․․․․․․․․․․․․․․․․․․․․․․․	18.1	18.7	19.3	19.8	20.3	20.7	21.1	21.5	21.8	22.1
62․․․․․․․․․․․․․․․․․․․․․․․․․․	17.8	18.4	18.9	19.4	19.9	20.3	20.6	21.0	21.2	21.5
63․․․․․․․․․․․․․․․․․․․․․․․․․․	17.5	18.1	18.5	19.0	19.4	19.8	20.1	20.4	20.6	20.8

64․․․․․․․․․․․․․․․․․․․․․․․․․․	17.2	17.7	18.1	18.6	18.9	19.3	19.5	19.8	20.0	20.2
65․․․․․․․․․․․․․․․․․․․․․․․․․․	16.8	17.3	17.7	18.1	18.4	18.7	18.9	19.2	19.3	19.5
66․․․․․․․․․․․․․․․․․․․․․․․․․․	16.5	16.9	17.3	17.6	17.9	18.1	18.3	18.5	18.7	18.8
67․․․․․․․․․․․․․․․․․․․․․․․․․․	16.1	16.4	16.8	17.1	17.3	17.5	17.7	17.9	18.0	18.1
68․․․․․․․․․․․․․․․․․․․․․․․․․․	15.6	16.0	16.3	16.5	16.7	16.9	17.1	17.2	17.3	17.4
69․․․․․․․․․․․․․․․․․․․․․․․․․․	15.2	15.5	15.7	16.0	16.1	16.3	16.4	16.5	16.6	16.7

70․․․․․․․․․․․․․․․․․․․․․․․․․․	14.7	15.0	15.2	15.4	15.5	15.7	15.8	15.8	15.9	15.9
71․․․․․․․․․․․․․․․․․․․․․․․․․․	14.2	14.4	14.6	14.8	14.9	15.0	15.1	15.2	15.2	15.2
72․․․․․․․․․․․․․․․․․․․․․․․․․․	13.7	13.9	14.1	14.2	14.3	14.4	14.4	14.5	14.5	14.5
73․․․․․․․․․․․․․․․․․․․․․․․․․․	13.2	13.3	13.5	13.6	13.7	13.7	13.8	13.8	13.8	13.9
74․․․․․․․․․․․․․․․․․․․․․․․․․․	12.6	12.8	12.9	13.0	13.0	13.1	13.1	13.1	13.2	13.2
75․․․․․․․․․․․․․․․․․․․․․․․․․․	12.1	12.2	12.3	12.4	12.4	12.5	12.5	12.5	12.5	12.5

76․․․․․․․․․․․․․․․․․․․․․․․․․․	11.5	11.6	11.7	11.8	11.8	11.8	11.8	11.9	11.9	11.9
77․․․․․․․․․․․․․․․․․․․․․․․․․․	11.0	11.1	11.1	11.2	11.2	11.2	11.2	11.2	11.2	11.2
78․․․․․․․․․․․․․․․․․․․․․․․․․․	10.4	10.5	10.5	10.6	10.6	10.6	10.6	10.6	10.6	10.6
79․․․․․․․․․․․․․․․․․․․․․․․․․․	9.9	9.9	10.0	10.0	10.0	10.0	10.0	10.0	10.0	10.0
80․․․․․․․․․․․․․․․․․․․․․․․․․․	9.4	9.4	9.4	9.4	9.5	9.5	9.5	9.5	9.5	9.5
81․․․․․․․․․․․․․․․․․․․․․․․․․․	8.8	8.9	8.9	8.9	8.9	8.9	8.9	8.9	8.9	8.9

82․․․․․․․․․․․․․․․․․․․․․․․․․․	8.3	8.4	8.4	8.4	8.4	8.4	8.4	8.4	8.4	8.4
83․․․․․․․․․․․․․․․․․․․․․․․․․․	7.8	7.9	7.9	7.9	7.9	7.9	7.9	7.9	7.9	7.9
84․․․․․․․․․․․․․․․․․․․․․․․․․․	7.4	7.4	7.4	7.4	7.4	7.4	7.4	7.4	7.4	7.4
85․․․․․․․․․․․․․․․․․․․․․․․․․․	6.9	6.9	6.9	6.9	6.9	6.9	6.9	6.9	6.9	6.9
86․․․․․․․․․․․․․․․․․․․․․․․․․․	6.5	6.5	6.5	6.5	6.5	6.5	6.5	6.5	6.5	6.5
87․․․․․․․․․․․․․․․․․․․․․․․․․․	6.1	6.1	6.1	6.1	6.1	6.1	6.1	6.1	6.1	6.1

88․․․․․․․․․․․․․․․․․․․․․․․․․․	5.7	5.7	5.7	5.7	5.7	5.7	5.7	5.7	5.7	5.7
89․․․․․․․․․․․․․․․․․․․․․․․․․․	5.3	5.3	5.3	5.3	5.3	5.3	5.3	5.3	5.3	5.3
90․․․․․․․․․․․․․․․․․․․․․․․․․․	5.0	5.0	5.0	5.0	5.0	5.0	5.0	5.0	5.0	5.0
91․․․․․․․․․․․․․․․․․․․․․․․․․․	4.7	4.7	4.7	4.7	4.7	4.7	4.7	4.7	4.7	4.7
92․․․․․․․․․․․․․․․․․․․․․․․․․․	4.4	4.4	4.4	4.4	4.4	4.4	4.4	4.4	4.4	4.4
93․․․․․․․․․․․․․․․․․․․․․․․․․․	4.1	4.1	4.1	4.1	4.1	4.1	4.1	4.1	4.1	4.1

94․․․․․․․․․․․․․․․․․․․․․․․․․․	3.9	3.9	3.9	3.9	3.9	3.9	3.9	3.9	3.9	3.9
95․․․․․․․․․․․․․․․․․․․․․․․․․․	3.7	3.7	3.7	3.7	3.7	3.7	3.7	3.7	3.7	3.7
96․․․․․․․․․․․․․․․․․․․․․․․․․․	3.4	3.4	3.4	3.4	3.4	3.4	3.4	3.4	3.4	3.4
97․․․․․․․․․․․․․․․․․․․․․․․․․․	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2
98․․․․․․․․․․․․․․․․․․․․․․․․․․	3.0	3.0	3.0	3.0	3.0	3.0	3.0	3.0	3.0	3.0
99․․․․․․․․․․․․․․․․․․․․․․․․․․	2.8	2.8	2.8	2.8	2.8	2.8	2.8	2.8	2.8	2.8

100․․․․․․․․․․․․․․․․․․․․․․․․․	2.7	2.7	2.7	2.7	2.7	2.7	2.7	2.7	2.7	2.7
101․․․․․․․․․․․․․․․․․․․․․․․․․	2.5	2.5	2.5	2.5	2.5	2.5	2.5	2.5	2.5	2.5
102․․․․․․․․․․․․․․․․․․․․․․․․․	2.3	2.3	2.3	2.3	2.3	2.3	2.3	2.3	2.3	2.3
103․․․․․․․․․․․․․․․․․․․․․․․․․	2.1	2.1	2.1	2.1	2.1	2.1	2.1	2.1	2.1	2.1
104․․․․․․․․․․․․․․․․․․․․․․․․․	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9
105․․․․․․․․․․․․․․․․․․․․․․․․․	1.8	1.8	1.8	1.8	1.8	1.8	1.8	1.8	1.8	1.8

106․․․․․․․․․․․․․․․․․․․․․․․․․	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6
107․․․․․․․․․․․․․․․․․․․․․․․․․	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4
108․․․․․․․․․․․․․․․․․․․․․․․․․	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3
109․․․․․․․․․․․․․․․․․․․․․․․․․	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1
110․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0
111․․․․․․․․․․․․․․․․․․․․․․․․․	.9	.9	.9	.9	.9	.9	.9	.9	.9	.9

112․․․․․․․․․․․․․․․․․․․․․․․․․	.8	.8	.8	.8	.8	.8	.8	.8	.8	.8
113․․․․․․․․․․․․․․․․․․․․․․․․․	.7	.7	.7	.7	.7	.7	.7	.7	.7	.7
114․․․․․․․․․․․․․․․․․․․․․․․․․	.6	.6	.6	.6	.6	.6	.6	.6	.6	.6
115․․․․․․․․․․․․․․․․․․․․․․․․․	.5	.5	.5	.5	.5	.5	.5	.5	.5	.5

¹ The multiples in this table are not applicable to annuities for a term certain; for such cases see paragraph (c) of § 1.72–5.

TABLE VIII—TEMPORARY LIFE ANNUITIES; ¹ ONE LIFE—EXPECTED RETURN MULTIPLES—CONTINUED
[See footnote at end of tables]
Temporary Period—Maximum Duration of Annuity
Years—
Age	31	32	33	34	35	36	37	38	39	40

5․․․․․․․․․․․․․․․․․․․․․․․․․․	30.8	31.8	32.8	33.8	34.8	35.8	36.8	37.7	38.7	39.7
6․․․․․․․․․․․․․․․․․․․․․․․․․․	30.8	31.8	32.8	33.8	34.8	35.8	36.8	37.7	38.7	39.7
7․․․․․․․․․․․․․․․․․․․․․․․․․․	30.8	31.8	32.8	33.8	34.8	35.8	36.7	37.7	38.7	39.7
8․․․․․․․․․․․․․․․․․․․․․․․․․․	30.8	31.8	32.8	33.8	34.8	35.7	36.7	37.7	38.7	39.7
9․․․․․․․․․․․․․․․․․․․․․․․․․․	30.8	31.8	32.8	33.8	34.8	35.7	36.7	37.7	38.7	39.6

10․․․․․․․․․․․․․․․․․․․․․․․․․․	30.8	31.8	32.8	33.8	34.7	35.7	36.7	37.7	38.6	39.6
11․․․․․․․․․․․․․․․․․․․․․․․․․․	30.8	31.8	32.8	33.8	34.7	35.7	36.7	37.7	38.6	39.6
12․․․․․․․․․․․․․․․․․․․․․․․․․․	30.8	31.8	32.8	33.7	34.7	35.7	36.7	37.6	38.6	39.6
13․․․․․․․․․․․․․․․․․․․․․․․․․․	30.8	31.8	32.7	33.7	34.7	35.7	36.6	37.6	38.6	39.5
14․․․․․․․․․․․․․․․․․․․․․․․․․․	30.8	31.8	32.7	33.7	34.7	35.7	36.6	37.6	38.6	39.5
15․․․․․․․․․․․․․․․․․․․․․․․․․․	30.8	31.7	32.7	33.7	34.7	35.6	36.6	37.6	38.5	39.5

16․․․․․․․․․․․․․․․․․․․․․․․․․․	30.8	31.7	32.7	33.7	34.6	35.6	36.6	37.5	38.5	39.4
17․․․․․․․․․․․․․․․․․․․․․․․․․․	30.7	31.7	32.7	33.7	34.6	35.6	36.5	37.5	38.5	39.4
18․․․․․․․․․․․․․․․․․․․․․․․․․․	30.7	31.7	32.7	33.6	34.6	35.6	36.5	37.5	38.4	39.4
19․․․․․․․․․․․․․․․․․․․․․․․․․․	30.7	31.7	32.6	33.6	34.6	35.5	36.5	37.4	38.4	39.3
20․․․․․․․․․․․․․․․․․․․․․․․․․․	30.7	31.7	32.6	33.6	34.5	35.5	36.4	37.4	38.3	39.3
21․․․․․․․․․․․․․․․․․․․․․․․․․․	30.7	31.6	32.6	33.6	34.5	35.5	36.4	37.4	38.3	39.2

22․․․․․․․․․․․․․․․․․․․․․․․․․․	30.6	31.6	32.6	33.5	34.5	35.4	36.4	37.3	38.2	39.2
23․․․․․․․․․․․․․․․․․․․․․․․․․․	30.6	31.6	32.5	33.5	34.4	35.4	36.3	37.3	38.2	39.1
24․․․․․․․․․․․․․․․․․․․․․․․․․․	30.6	31.5	32.5	33.5	34.4	35.3	36.3	37.2	38.1	39.0
25․․․․․․․․․․․․․․․․․․․․․․․․․․	30.6	31.5	32.5	33.4	34.3	35.3	36.2	37.1	38.1	39.0
26․․․․․․․․․․․․․․․․․․․․․․․․․․	30.5	31.5	32.4	33.4	34.3	35.2	36.2	37.1	38.0	38.9
27․․․․․․․․․․․․․․․․․․․․․․․․․․	30.5	31.4	32.4	33.3	34.2	35.2	36.1	37.0	37.9	38.8

28․․․․․․․․․․․․․․․․․․․․․․․․․․	30.5	31.4	32.3	33.3	34.2	35.1	36.0	36.9	37.8	38.7
29․․․․․․․․․․․․․․․․․․․․․․․․․․	30.4	31.4	32.3	33.2	34.1	35.0	35.9	36.8	37.7	38.6
30․․․․․․․․․․․․․․․․․․․․․․․․․․	30.4	31.3	32.2	33.1	34.1	35.0	35.8	36.7	37.6	38.5
31․․․․․․․․․․․․․․․․․․․․․․․․․․	30.3	31.2	32.2	33.1	34.0	34.9	35.8	36.6	37.5	38.3
32․․․․․․․․․․․․․․․․․․․․․․․․․․	30.3	31.2	32.1	33.0	33.9	34.8	35.6	36.5	37.4	38.2
33․․․․․․․․․․․․․․․․․․․․․․․․․․	30.2	31.1	32.0	32.9	33.8	34.7	35.5	36.4	37.2	38.0

34․․․․․․․․․․․․․․․․․․․․․․․․․․	30.1	31.0	31.9	32.8	33.7	34.6	35.4	36.2	37.1	37.9
35․․․․․․․․․․․․․․․․․․․․․․․․․․	30.1	31.0	31.8	32.7	33.6	34.4	35.3	36.1	36.9	37.7
36․․․․․․․․․․․․․․․․․․․․․․․․․․	30.0	30.9	31.7	32.6	33.5	34.3	35.1	35.9	36.7	37.4
37․․․․․․․․․․․․․․․․․․․․․․․․․․	29.9	30.8	31.6	32.5	33.3	34.1	34.9	35.7	36.5	37.2
38․․․․․․․․․․․․․․․․․․․․․․․․․․	29.8	30.7	31.5	32.3	33.2	34.0	34.7	35.5	36.2	37.0
39․․․․․․․․․․․․․․․․․․․․․․․․․․	29.7	30.5	31.4	32.2	33.0	33.8	34.5	35.3	36.0	36.7

40․․․․․․․․․․․․․․․․․․․․․․․․․․	29.6	30.4	31.2	32.0	32.8	33.6	34.3	35.0	35.7	36.4
41․․․․․․․․․․․․․․․․․․․․․․․․․․	29.4	30.2	31.0	31.8	32.6	33.3	34.1	34.7	35.4	36.0
42․․․․․․․․․․․․․․․․․․․․․․․․․․	29.3	30.1	30.9	31.6	32.4	33.1	33.8	34.4	35.1	35.7
43․․․․․․․․․․․․․․․․․․․․․․․․․․	29.1	29.9	30.7	31.4	32.1	32.8	33.5	34.1	34.7	35.3
44․․․․․․․․․․․․․․․․․․․․․․․․․․	28.9	29.7	30.5	31.2	31.9	32.5	33.2	33.8	34.3	34.9
45․․․․․․․․․․․․․․․․․․․․․․․․․․	28.8	29.5	30.2	30.9	31.6	32.2	32.8	33.4	33.9	34.4

46․․․․․․․․․․․․․․․․․․․․․․․․․․	28.5	29.3	30.0	30.6	31.3	31.9	32.4	33.0	33.5	33.9
47․․․․․․․․․․․․․․․․․․․․․․․․․․	28.3	29.0	29.7	30.3	30.9	31.5	32.0	32.5	33.0	33.4
48․․․․․․․․․․․․․․․․․․․․․․․․․․	28.1	28.7	29.4	30.0	30.6	31.1	31.6	32.1	32.5	32.9
49․․․․․․․․․․․․․․․․․․․․․․․․․․	27.8	28.4	29.0	29.6	30.2	30.7	31.1	31.5	31.9	32.3
50․․․․․․․․․․․․․․․․․․․․․․․․․․	27.5	28.1	28.7	29.2	29.7	30.2	30.6	31.0	31.4	31.7
51․․․․․․․․․․․․․․․․․․․․․․․․․․	27.2	27.8	28.3	28.8	29.3	29.7	30.1	30.4	30.7	31.0

52․․․․․․․․․․․․․․․․․․․․․․․․․․	26.8	27.4	27.9	28.4	28.8	29.2	29.5	29.8	30.1	30.3
53․․․․․․․․․․․․․․․․․․․․․․․․․․	26.5	27.0	27.4	27.9	28.3	28.6	28.9	29.2	29.4	29.6
54․․․․․․․․․․․․․․․․․․․․․․․․․․	26.1	26.5	27.0	27.4	27.7	28.0	28.3	28.5	28.7	28.9
55․․․․․․․․․․․․․․․․․․․․․․․․․․	25.6	26.1	26.5	26.8	27.1	27.4	27.6	27.8	28.0	28.1
56․․․․․․․․․․․․․․․․․․․․․․․․․․	25.2	25.6	25.9	26.2	26.5	26.7	26.9	27.1	27.2	27.3
57․․․․․․․․․․․․․․․․․․․․․․․․․․	24.7	25.0	25.3	25.6	25.8	26.0	26.2	26.3	26.5	26.5

58․․․․․․․․․․․․․․․․․․․․․․․․․․	24.1	24.4	24.7	25.0	25.2	25.3	25.5	25.6	25.7	25.7
59․․․․․․․․․․․․․․․․․․․․․․․․․․	23.6	23.8	24.1	24.3	24.4	24.6	24.7	24.8	24.9	24.9
60․․․․․․․․․․․․․․․․․․․․․․․․․․	23.0	23.2	23.4	23.6	23.7	23.8	23.9	24.0	24.0	24.1
61․․․․․․․․․․․․․․․․․․․․․․․․․․	22.3	22.5	22.7	22.9	23.0	23.1	23.1	23.2	23.2	23.3
62․․․․․․․․․․․․․․․․․․․․․․․․․․	21.7	21.9	22.0	22.1	22.2	22.3	22.3	22.4	22.4	22.4
63․․․․․․․․․․․․․․․․․․․․․․․․․․	21.0	21.1	21.3	21.4	21.4	21.5	21.5	21.6	21.6	21.6

64․․․․․․․․․․․․․․․․․․․․․․․․․․	20.3	20.4	20.5	20.6	20.6	20.7	20.7	20.7	20.8	20.8
65․․․․․․․․․․․․․․․․․․․․․․․․․․	19.6	19.7	19.8	19.8	19.9	19.9	19.9	19.9	19.9	20.0
66․․․․․․․․․․․․․․․․․․․․․․․․․․	18.9	19.0	19.0	19.1	19.1	19.1	19.1	19.1	19.1	19.1
67․․․․․․․․․․․․․․․․․․․․․․․․․․	18.2	18.2	18.3	18.3	18.3	18.3	18.3	18.3	18.4	18.4
68․․․․․․․․․․․․․․․․․․․․․․․․․․	17.4	17.5	17.5	17.5	17.5	17.6	17.6	17.6	17.6	17.6
69․․․․․․․․․․․․․․․․․․․․․․․․․․	16.7	16.7	16.8	16.8	16.8	16.8	16.8	16.8	16.8	16.8

70․․․․․․․․․․․․․․․․․․․․․․․․․․	16.0	16.0	16.0	16.0	16.0	16.0	16.0	16.0	16.0	16.0
71․․․․․․․․․․․․․․․․․․․․․․․․․․	15.3	15.3	15.3	15.3	15.3	15.3	15.3	15.3	15.3	15.3
72․․․․․․․․․․․․․․․․․․․․․․․․․․	14.6	14.6	14.6	14.6	14.6	14.6	14.6	14.6	14.6	14.6
73․․․․․․․․․․․․․․․․․․․․․․․․․․	13.9	13.9	13.9	13.9	13.9	13.9	13.9	13.9	13.9	13.9
74․․․․․․․․․․․․․․․․․․․․․․․․․․	13.2	13.2	13.2	13.2	13.2	13.2	13.2	13.2	13.2	13.2
75․․․․․․․․․․․․․․․․․․․․․․․․․․	12.5	12.5	12.5	12.5	12.5	12.5	12.5	12.5	12.5	12.5

76․․․․․․․․․․․․․․․․․․․․․․․․․․	11.9	11.9	11.9	11.9	11.9	11.9	11.9	11.9	11.9	11.9
77․․․․․․․․․․․․․․․․․․․․․․․․․․	11.2	11.2	11.2	11.2	11.2	11.2	11.2	11.2	11.2	11.2
78․․․․․․․․․․․․․․․․․․․․․․․․․․	10.6	10.6	10.6	10.6	10.6	10.6	10.6	10.6	10.6	10.6
79․․․․․․․․․․․․․․․․․․․․․․․․․․	10.0	10.0	10.0	10.0	10.0	10.0	10.0	10.0	10.0	10.0
80․․․․․․․․․․․․․․․․․․․․․․․․․․	9.5	9.5	9.5	9.5	9.5	9.5	9.5	9.5	9.5	9.5
81․․․․․․․․․․․․․․․․․․․․․․․․․․	8.9	8.9	8.9	8.9	8.9	8.9	8.9	8.9	8.9	8.9

82․․․․․․․․․․․․․․․․․․․․․․․․․․	8.4	8.4	8.4	8.4	8.4	8.4	8.4	8.4	8.4	8.4
83․․․․․․․․․․․․․․․․․․․․․․․․․․	7.9	7.9	7.9	7.9	7.9	7.9	7.9	7.9	7.9	7.9
84․․․․․․․․․․․․․․․․․․․․․․․․․․	7.4	7.4	7.4	7.4	7.4	7.4	7.4	7.4	7.4	7.4
85․․․․․․․․․․․․․․․․․․․․․․․․․․	6.9	6.9	6.9	6.9	6.9	6.9	6.9	6.9	6.9	6.9
86․․․․․․․․․․․․․․․․․․․․․․․․․․	6.5	6.5	6.5	6.5	6.5	6.5	6.5	6.5	6.5	6.5
87․․․․․․․․․․․․․․․․․․․․․․․․․․	6.1	6.1	6.1	6.1	6.1	6.1	6.1	6.1	6.1	6.1

88․․․․․․․․․․․․․․․․․․․․․․․․․․	5.7	5.7	5.7	5.7	5.7	5.7	5.7	5.7	5.7	5.7
89․․․․․․․․․․․․․․․․․․․․․․․․․․	5.3	5.3	5.3	5.3	5.3	5.3	5.3	5.3	5.3	5.3
90․․․․․․․․․․․․․․․․․․․․․․․․․․	5.0	5.0	5.0	5.0	5.0	5.0	5.0	5.0	5.0	5.0
91․․․․․․․․․․․․․․․․․․․․․․․․․․	4.7	4.7	4.7	4.7	4.7	4.7	4.7	4.7	4.7	4.7
92․․․․․․․․․․․․․․․․․․․․․․․․․․	4.4	4.4	4.4	4.4	4.4	4.4	4.4	4.4	4.4	4.4
93․․․․․․․․․․․․․․․․․․․․․․․․․․	4.1	4.1	4.1	4.1	4.1	4.1	4.1	4.1	4.1	4.1

94․․․․․․․․․․․․․․․․․․․․․․․․․․	3.9	3.9	3.9	3.9	3.9	3.9	3.9	3.9	3.9	3.9
95․․․․․․․․․․․․․․․․․․․․․․․․․․	3.7	3.7	3.7	3.7	3.7	3.7	3.7	3.7	3.7	3.7
96․․․․․․․․․․․․․․․․․․․․․․․․․․	3.4	3.4	3.4	3.4	3.4	3.4	3.4	3.4	3.4	3.4
97․․․․․․․․․․․․․․․․․․․․․․․․․․	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2
98․․․․․․․․․․․․․․․․․․․․․․․․․․	3.0	3.0	3.0	3.0	3.0	3.0	3.0	3.0	3.0	3.0
99․․․․․․․․․․․․․․․․․․․․․․․․․․	2.8	2.8	2.8	2.8	2.8	2.8	2.8	2.8	2.8	2.8

100․․․․․․․․․․․․․․․․․․․․․․․․․	2.7	2.7	2.7	2.7	2.7	2.7	2.7	2.7	2.7	2.7
101․․․․․․․․․․․․․․․․․․․․․․․․․	2.5	2.5	2.5	2.5	2.5	2.5	2.5	2.5	2.5	2.5
102․․․․․․․․․․․․․․․․․․․․․․․․․	2.3	2.3	2.3	2.3	2.3	2.3	2.3	2.3	2.3	2.3
103․․․․․․․․․․․․․․․․․․․․․․․․․	2.1	2.1	2.1	2.1	2.1	2.1	2.1	2.1	2.1	2.1
104․․․․․․․․․․․․․․․․․․․․․․․․․	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9
105․․․․․․․․․․․․․․․․․․․․․․․․․	1.8	1.8	1.8	1.8	1.8	1.8	1.8	1.8	1.8	1.8

106․․․․․․․․․․․․․․․․․․․․․․․․․	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6
107․․․․․․․․․․․․․․․․․․․․․․․․․	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4
108․․․․․․․․․․․․․․․․․․․․․․․․․	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3
109․․․․․․․․․․․․․․․․․․․․․․․․․	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1
110․․․․․․․․․․․․․․․․․․․․․․․․․	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0
111․․․․․․․․․․․․․․․․․․․․․․․․․	.9	.9	.9	.9	.9	.9	.9	.9	.9	.9

112․․․․․․․․․․․․․․․․․․․․․․․․․	.8	.8	.8	.8	.8	.8	.8	.8	.8	.8
113․․․․․․․․․․․․․․․․․․․․․․․․․	.7	.7	.7	.7	.7	.7	.7	.7	.7	.7
114․․․․․․․․․․․․․․․․․․․․․․․․․	.6	.6	.6	.6	.6	.6	.6	.6	.6	.6
115․․․․․․․․․․․․․․․․․․․․․․․․․	.5	.5	.5	.5	.5	.5	.5	.5	.5	.5

¹ The multiples in this table are not applicable to annuities for a term certain; for such cases see paragraph (c) of § 1.72–5.

If (a) the terms of the contract involve a life or lives, and are such that the above tables cannot be correctly applied, and (b) the amounts received under the contract are at least partly “amounts received as an annuity” under a contract to which section 72 applies, the taxpayer may submit with his return an actuarial computation based upon the applicable annuity table (described below) with ages set back one year, showing the appropriate factors applied in his case, subject to the approval of the Commissioner upon examination of such return. The applicable annuity table is the 1937 Standard Annuity Table (if the investment in the contract does not include a post-June 1986 investment in the contract) or the gender-neutral version of the 1983 Basic Table (if the investment in the contract includes a post-June 1986 investment in the contract). In the case of a contract to which § 1.72–6(d) (relating to contracts in which amounts were invested both before July 1, 1986, and after June 30, 1986) applies, the actuarial computation shall be based on both tables in accordance with the principles of § 1.72–6(d). Computations involving factors to compensate for the effects of contingencies other than mortality, such as marriage or remarriage, re-employment, recovery from disability, or the like, will not be approved.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.1.72–9 Tables - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-1-72-9/

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