1.401(a)(9)-9 Life expectancy and distribution period tables.
§ 1.401(a)(9)-9 Life expectancy and distribution period tables.
(a) In general. This section specifies the life
expectancy and applicable distribution period tables that apply for
purposes of determining required minimum distributions under
section 401(a)(9). Paragraphs (b), (c), and (d) of this section set
forth these tables. Paragraph (e) of this section provides the
mortality rates that are used to develop these tables. Paragraph
(f) of this section provides applicability date rules.
(b) Single Life Table. The following table, referred to
as the Single Life Table, sets forth the life expectancy of an
individual at each age.
Table 1 to Paragraph (b)
Age
Life expectancy
0
84.6
1
83.7
2
82.8
3
81.8
4
80.8
5
79.8
6
78.8
7
77.9
8
76.9
9
75.9
10
74.9
11
73.9
12
72.9
13
71.9
14
70.9
15
69.9
16
69.0
17
68.0
18
67.0
19
66.0
20
65.0
21
64.1
22
63.1
23
62.1
24
61.1
25
60.2
26
59.2
27
58.2
28
57.3
29
56.3
30
55.3
31
54.4
32
53.4
33
52.5
34
51.5
35
50.5
36
49.6
37
48.6
38
47.7
39
46.7
40
45.7
41
44.8
42
43.8
43
42.9
44
41.9
45
41.0
46
40.0
47
39.0
48
38.1
49
37.1
50
36.2
51
35.3
52
34.3
53
33.4
54
32.5
55
31.6
56
30.6
57
29.8
58
28.9
59
28.0
60
27.1
61
26.2
62
25.4
63
24.5
64
23.7
65
22.9
66
22.0
67
21.2
68
20.4
69
19.6
70
18.8
71
18.0
72
17.2
73
16.4
74
15.6
75
14.8
76
14.1
77
13.3
78
12.6
79
11.9
80
11.2
81
10.5
82
9.9
83
9.3
84
8.7
85
8.1
86
7.6
87
7.1
88
6.6
89
6.1
90
5.7
91
5.3
92
4.9
93
4.6
94
4.3
95
4.0
96
3.7
97
3.4
98
3.2
99
3.0
100
2.8
101
2.6
102
2.5
103
2.3
104
2.2
105
2.1
106
2.1
107
2.1
108
2.0
109
2.0
110
2.0
111
2.0
112
2.0
113
1.9
114
1.9
115
1.8
116
1.8
117
1.6
118
1.4
119
1.1
120+
1.0
(c) Uniform Lifetime Table. The following table, referred
to as the Uniform Lifetime Table, sets forth the distribution
period that applies for lifetime distributions to an employee in
situations in which the employee's surviving spouse is not the sole
designated beneficiary. This table is also used if the employee's
surviving spouse is the sole designated beneficiary but is not more
than 10 years younger than the employee.
Table 2 to Paragraph (c)
Age of employee
Distribution period
72
27.4
73
26.5
74
25.5
75
24.6
76
23.7
77
22.9
78
22.0
79
21.1
80
20.2
81
19.4
82
18.5
83
17.7
84
16.8
85
16.0
86
15.2
87
14.4
88
13.7
89
12.9
90
12.2
91
11.5
92
10.8
93
10.1
94
9.5
95
8.9
96
8.4
97
7.8
98
7.3
99
6.8
100
6.4
101
6.0
102
5.6
103
5.2
104
4.9
105
4.6
106
4.3
107
4.1
108
3.9
109
3.7
110
3.5
111
3.4
112
3.3
113
3.1
114
3.0
115
2.9
116
2.8
117
2.7
118
2.5
119
2.3
120+
2.0
(d) Joint and Last Survivor Table. The following table,
referred to as the Joint and Last Survivor Table, is used for
determining the joint and last survivor life expectancy of two
individuals.
Table 3 to Paragraph (d)
Ages
0
1
2
3
4
5
6
7
8
0
91.9
91.4
91.0
90.5
90.1
89.7
89.4
89.0
88.7
1
91.4
90.9
90.4
90.0
89.5
89.1
88.8
88.4
88.1
2
91.0
90.4
89.9
89.4
89.0
88.5
88.1
87.8
87.4
3
90.5
90.0
89.4
88.9
88.4
88.0
87.6
87.1
86.8
4
90.1
89.5
89.0
88.4
87.9
87.4
87.0
86.6
86.2
5
89.7
89.1
88.6
88.0
87.4
86.9
86.5
86.0
85.6
6
89.4
88.8
88.1
87.6
87.0
86.5
85.9
85.5
85.0
7
89.0
88.4
87.8
87.1
86.6
86.0
85.5
84.9
84.5
8
88.7
88.1
87.4
86.8
86.2
85.6
85.0
84.5
83.9
9
88.4
87.8
87.1
86.4
85.8
85.2
84.6
84.0
83.5
10
88.2
87.5
86.8
86.1
85.4
84.8
84.2
83.6
83.0
11
87.9
87.2
86.5
85.8
85.1
84.4
83.8
83.2
82.6
12
87.7
87.0
86.2
85.5
84.8
84.1
83.4
82.8
82.2
13
87.5
86.7
86.0
85.2
84.5
83.8
83.1
82.4
81.8
14
87.3
86.5
85.7
85.0
84.2
83.5
82.8
82.1
81.4
15
87.1
86.3
85.5
84.7
84.0
83.2
82.5
81.8
81.1
16
86.9
86.1
85.3
84.5
83.7
83.0
82.2
81.5
80.8
17
86.8
86.0
85.1
84.3
83.5
82.7
82.0
81.2
80.5
18
86.6
85.8
85.0
84.1
83.3
82.5
81.7
81.0
80.2
19
86.5
85.7
84.8
84.0
83.1
82.3
81.5
80.7
80.0
20
86.4
85.5
84.7
83.8
83.0
82.2
81.3
80.5
79.8
21
86.2
85.4
84.5
83.7
82.8
82.0
81.2
80.3
79.5
22
86.1
85.3
84.4
83.5
82.7
81.8
81.0
80.2
79.3
23
86.0
85.2
84.3
83.4
82.5
81.7
80.8
80.0
79.2
24
85.9
85.1
84.2
83.3
82.4
81.6
80.7
79.8
79.0
25
85.9
85.0
84.1
83.2
82.3
81.4
80.6
79.7
78.8
26
85.8
84.9
84.0
83.1
82.2
81.3
80.4
79.6
78.7
27
85.7
84.8
83.9
83.0
82.1
81.2
80.3
79.4
78.6
28
85.6
84.7
83.8
82.9
82.0
81.1
80.2
79.3
78.4
29
85.6
84.7
83.8
82.8
81.9
81.0
80.1
79.2
78.3
30
85.5
84.6
83.7
82.8
81.8
80.9
80.0
79.1
78.2
31
85.4
84.6
83.6
82.7
81.8
80.9
79.9
79.0
78.1
32
85.4
84.5
83.6
82.6
81.7
80.8
79.9
78.9
78.0
33
85.3
84.5
83.5
82.6
81.6
80.7
79.8
78.9
77.9
34
85.3
84.4
83.5
82.5
81.6
80.7
79.7
78.8
77.9
35
85.3
84.4
83.4
82.5
81.5
80.6
79.7
78.7
77.8
36
85.2
84.3
83.4
82.4
81.5
80.5
79.6
78.7
77.7
37
85.2
84.3
83.3
82.4
81.4
80.5
79.5
78.6
77.7
38
85.2
84.3
83.3
82.3
81.4
80.4
79.5
78.6
77.6
39
85.1
84.2
83.3
82.3
81.4
80.4
79.5
78.5
77.6
40
85.1
84.2
83.2
82.3
81.3
80.4
79.4
78.5
77.5
41
85.1
84.2
83.2
82.2
81.3
80.3
79.4
78.4
77.5
42
85.0
84.1
83.2
82.2
81.3
80.3
79.3
78.4
77.4
43
85.0
84.1
83.1
82.2
81.2
80.3
79.3
78.3
77.4
44
85.0
84.1
83.1
82.2
81.2
80.2
79.3
78.3
77.3
45
85.0
84.1
83.1
82.1
81.2
80.2
79.2
78.3
77.3
46
84.9
84.0
83.1
82.1
81.1
80.2
79.2
78.2
77.3
47
84.9
84.0
83.1
82.1
81.1
80.2
79.2
78.2
77.3
48
84.9
84.0
83.0
82.1
81.1
80.1
79.2
78.2
77.2
49
84.9
84.0
83.0
82.1
81.1
80.1
79.1
78.2
77.2
50
84.9
84.0
83.0
82.0
81.1
80.1
79.1
78.1
77.2
51
84.8
84.0
83.0
82.0
81.0
80.1
79.1
78.1
77.2
52
84.8
83.9
83.0
82.0
81.0
80.1
79.1
78.1
77.1
53
84.8
83.9
83.0
82.0
81.0
80.0
79.1
78.1
77.1
54
84.8
83.9
82.9
82.0
81.0
80.0
79.0
78.1
77.1
55
84.8
83.9
82.9
82.0
81.0
80.0
79.0
78.1
77.1
56
84.8
83.9
82.9
81.9
81.0
80.0
79.0
78.0
77.1
57
84.8
83.9
82.9
81.9
81.0
80.0
79.0
78.0
77.0
58
84.8
83.9
82.9
81.9
80.9
80.0
79.0
78.0
77.0
59
84.7
83.9
82.9
81.9
80.9
80.0
79.0
78.0
77.0
60
84.7
83.8
82.9
81.9
80.9
79.9
79.0
78.0
77.0
61
84.7
83.8
82.9
81.9
80.9
79.9
79.0
78.0
77.0
62
84.7
83.8
82.9
81.9
80.9
79.9
78.9
78.0
77.0
63
84.7
83.8
82.9
81.9
80.9
79.9
78.9
78.0
77.0
64
84.7
83.8
82.8
81.9
80.9
79.9
78.9
77.9
77.0
65
84.7
83.8
82.8
81.9
80.9
79.9
78.9
77.9
77.0
66
84.7
83.8
82.8
81.9
80.9
79.9
78.9
77.9
76.9
67
84.7
83.8
82.8
81.9
80.9
79.9
78.9
77.9
76.9
68
84.7
83.8
82.8
81.8
80.9
79.9
78.9
77.9
76.9
69
84.7
83.8
82.8
81.8
80.9
79.9
78.9
77.9
76.9
70
84.7
83.8
82.8
81.8
80.9
79.9
78.9
77.9
76.9
71
84.7
83.8
82.8
81.8
80.9
79.9
78.9
77.9
76.9
72
84.7
83.8
82.8
81.8
80.9
79.9
78.9
77.9
76.9
73
84.6
83.8
82.8
81.8
80.8
79.9
78.9
77.9
76.9
74
84.6
83.8
82.8
81.8
80.8
79.9
78.9
77.9
76.9
75
84.6
83.8
82.8
81.8
80.8
79.9
78.9
77.9
76.9
76
84.6
83.8
82.8
81.8
80.8
79.9
78.9
77.9
76.9
77
84.6
83.8
82.8
81.8
80.8
79.8
78.9
77.9
76.9
78
84.6
83.8
82.8
81.8
80.8
79.8
78.9
77.9
76.9
79
84.6
83.8
82.8
81.8
80.8
79.8
78.9
77.9
76.9
80
84.6
83.8
82.8
81.8
80.8
79.8
78.9
77.9
76.9
81
84.6
83.8
82.8
81.8
80.8
79.8
78.9
77.9
76.9
82
84.6
83.8
82.8
81.8
80.8
79.8
78.9
77.9
76.9
83
84.6
83.7
82.8
81.8
80.8
79.8
78.9
77.9
76.9
84
84.6
83.7
82.8
81.8
80.8
79.8
78.9
77.9
76.9
85
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
86
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
87
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
88
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
89
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
90
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
91
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
92
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
93
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
94
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
95
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
96
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
97
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
98
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
99
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
100
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
101
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
102
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
103
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
104
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
105
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
106
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
107
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
108
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
109
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
110
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
111
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
112
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
113
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
114
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
115
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
116
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
117
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
118
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
119
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
120+
84.6
83.7
82.8
81.8
80.8
79.8
78.8
77.9
76.9
Ages
9
10
11
12
13
14
15
16
17
0
88.4
88.2
87.9
87.7
87.5
87.3
87.1
86.9
86.8
1
87.8
87.5
87.2
87.0
86.7
86.5
86.3
86.1
86.0
2
87.1
86.8
86.5
86.2
86.0
85.7
85.5
85.3
85.1
3
86.4
86.1
85.8
85.5
85.2
85.0
84.7
84.5
84.3
4
85.8
85.4
85.1
84.8
84.5
84.2
84.0
83.7
83.5
5
85.2
84.8
84.4
84.1
83.8
83.5
83.2
83.0
82.7
6
84.6
84.2
83.8
83.4
83.1
82.8
82.5
82.2
82.0
7
84.0
83.6
83.2
82.8
82.4
82.1
81.8
81.5
81.2
8
83.5
83.0
82.6
82.2
81.8
81.4
81.1
80.8
80.5
9
82.9
82.5
82.0
81.6
81.2
80.8
80.4
80.1
79.8
10
82.5
81.9
81.5
81.0
80.6
80.2
79.8
79.4
79.1
11
82.0
81.5
80.9
80.5
80.0
79.6
79.2
78.8
78.4
12
81.6
81.0
80.5
79.9
79.5
79.0
78.6
78.2
77.8
13
81.2
80.6
80.0
79.5
79.0
78.5
78.0
77.6
77.2
14
80.8
80.2
79.6
79.0
78.5
78.0
77.5
77.0
76.6
15
80.4
79.8
79.2
78.6
78.0
77.5
77.0
76.5
76.0
16
80.1
79.4
78.8
78.2
77.6
77.0
76.5
76.0
75.5
17
79.8
79.1
78.4
77.8
77.2
76.6
76.0
75.5
75.0
18
79.5
78.8
78.1
77.4
76.8
76.2
75.6
75.0
74.5
19
79.2
78.5
77.8
77.1
76.4
75.8
75.2
74.6
74.0
20
79.0
78.2
77.5
76.8
76.1
75.4
74.8
74.2
73.6
21
78.8
78.0
77.2
76.5
75.8
75.1
74.4
73.8
73.2
22
78.5
77.8
77.0
76.2
75.5
74.8
74.1
73.4
72.8
23
78.3
77.5
76.8
76.0
75.2
74.5
73.8
73.1
72.5
24
78.2
77.3
76.5
75.8
75.0
74.2
73.5
72.8
72.1
25
78.0
77.2
76.4
75.6
74.8
74.0
73.3
72.5
71.8
26
77.8
77.0
76.2
75.4
74.6
73.8
73.0
72.3
71.5
27
77.7
76.8
76.0
75.2
74.4
73.6
72.8
72.0
71.3
28
77.6
76.7
75.8
75.0
74.2
73.4
72.6
71.8
71.0
29
77.4
76.6
75.7
74.9
74.0
73.2
72.4
71.6
70.8
30
77.3
76.4
75.6
74.7
73.9
73.0
72.2
71.4
70.6
31
77.2
76.3
75.5
74.6
73.7
72.9
72.0
71.2
70.4
32
77.1
76.2
75.3
74.5
73.6
72.7
71.9
71.0
70.2
33
77.0
76.1
75.2
74.3
73.5
72.6
71.7
70.9
70.0
34
77.0
76.0
75.1
74.2
73.3
72.5
71.6
70.7
69.9
35
76.9
76.0
75.0
74.1
73.2
72.4
71.5
70.6
69.7
36
76.8
75.9
75.0
74.0
73.1
72.2
71.4
70.5
69.6
37
76.7
75.8
74.9
74.0
73.1
72.1
71.3
70.4
69.5
38
76.7
75.7
74.8
73.9
73.0
72.1
71.2
70.3
69.4
39
76.6
75.7
74.7
73.8
72.9
72.0
71.1
70.2
69.3
40
76.6
75.6
74.7
73.7
72.8
71.9
71.0
70.1
69.2
41
76.5
75.6
74.6
73.7
72.8
71.8
70.9
70.0
69.1
42
76.5
75.5
74.6
73.6
72.7
71.8
70.8
69.9
69.0
43
76.4
75.5
74.5
73.6
72.6
71.7
70.8
69.8
68.9
44
76.4
75.4
74.5
73.5
72.6
71.6
70.7
69.8
68.8
45
76.4
75.4
74.4
73.5
72.5
71.6
70.6
69.7
68.8
46
76.3
75.4
74.4
73.4
72.5
71.5
70.6
69.7
68.7
47
76.3
75.3
74.4
73.4
72.4
71.5
70.5
69.6
68.7
48
76.3
75.3
74.3
73.4
72.4
71.5
70.5
69.6
68.6
49
76.2
75.3
74.3
73.3
72.4
71.4
70.5
69.5
68.6
Table 3 to Paragraph (d)
Ages
9
10
11
12
13
14
15
16
17
50
76.2
75.2
74.3
73.3
72.3
71.4
70.4
69.5
68.5
51
76.2
75.2
74.2
73.3
72.3
71.3
70.4
69.4
68.5
52
76.2
75.2
74.2
73.2
72.3
71.3
70.4
69.4
68.4
53
76.1
75.2
74.2
73.2
72.3
71.3
70.3
69.4
68.4
54
76.1
75.1
74.2
73.2
72.2
71.3
70.3
69.3
68.4
55
76.1
75.1
74.2
73.2
72.2
71.2
70.3
69.3
68.3
56
76.1
75.1
74.1
73.2
72.2
71.2
70.2
69.3
68.3
57
76.1
75.1
74.1
73.1
72.2
71.2
70.2
69.3
68.3
58
76.1
75.1
74.1
73.1
72.1
71.2
70.2
69.2
68.3
59
76.0
75.1
74.1
73.1
72.1
71.2
70.2
69.2
68.2
60
76.0
75.0
74.1
73.1
72.1
71.1
70.2
69.2
68.2
61
76.0
75.0
74.1
73.1
72.1
71.1
70.1
69.2
68.2
62
76.0
75.0
74.0
73.1
72.1
71.1
70.1
69.2
68.2
63
76.0
75.0
74.0
73.0
72.1
71.1
70.1
69.1
68.2
64
76.0
75.0
74.0
73.0
72.1
71.1
70.1
69.1
68.2
65
76.0
75.0
74.0
73.0
72.0
71.1
70.1
69.1
68.1
66
76.0
75.0
74.0
73.0
72.0
71.1
70.1
69.1
68.1
67
76.0
75.0
74.0
73.0
72.0
71.0
70.1
69.1
68.1
68
75.9
75.0
74.0
73.0
72.0
71.0
70.1
69.1
68.1
69
75.9
75.0
74.0
73.0
72.0
71.0
70.0
69.1
68.1
70
75.9
74.9
74.0
73.0
72.0
71.0
70.0
69.1
68.1
71
75.9
74.9
74.0
73.0
72.0
71.0
70.0
69.0
68.1
72
75.9
74.9
73.9
73.0
72.0
71.0
70.0
69.0
68.1
73
75.9
74.9
73.9
73.0
72.0
71.0
70.0
69.0
68.1
74
75.9
74.9
73.9
73.0
72.0
71.0
70.0
69.0
68.0
75
75.9
74.9
73.9
72.9
72.0
71.0
70.0
69.0
68.0
76
75.9
74.9
73.9
72.9
72.0
71.0
70.0
69.0
68.0
77
75.9
74.9
73.9
72.9
72.0
71.0
70.0
69.0
68.0
78
75.9
74.9
73.9
72.9
71.9
71.0
70.0
69.0
68.0
79
75.9
74.9
73.9
72.9
71.9
71.0
70.0
69.0
68.0
80
75.9
74.9
73.9
72.9
71.9
71.0
70.0
69.0
68.0
81
75.9
74.9
73.9
72.9
71.9
71.0
70.0
69.0
68.0
82
75.9
74.9
73.9
72.9
71.9
70.9
70.0
69.0
68.0
83
75.9
74.9
73.9
72.9
71.9
70.9
70.0
69.0
68.0
84
75.9
74.9
73.9
72.9
71.9
70.9
70.0
69.0
68.0
85
75.9
74.9
73.9
72.9
71.9
70.9
70.0
69.0
68.0
86
75.9
74.9
73.9
72.9
71.9
70.9
70.0
69.0
68.0
87
75.9
74.9
73.9
72.9
71.9
70.9
70.0
69.0
68.0
88
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
89
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
90
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
91
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
92
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
93
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
94
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
95
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
96
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
97
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
98
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
99
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
100
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
101
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
102
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
103
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
104
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
105
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
106
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
107
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
108
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
109
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
110
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
111
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
112
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
113
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
114
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
115
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
116
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
117
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
118
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
119
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
120+
75.9
74.9
73.9
72.9
71.9
70.9
69.9
69.0
68.0
Table 3 to Paragraph (d)
Ages
18
19
20
21
22
23
24
25
26
0
86.6
86.5
86.4
86.2
86.1
86.0
85.9
85.9
85.8
1
85.8
85.7
85.5
85.4
85.3
85.2
85.1
85.0
84.9
2
85.0
84.8
84.7
84.5
84.4
84.3
84.2
84.1
84.0
3
84.1
84.0
83.8
83.7
83.5
83.4
83.3
83.2
83.1
4
83.3
83.1
83.0
82.8
82.7
82.5
82.4
82.3
82.2
5
82.5
82.3
82.2
82.0
81.8
81.7
81.6
81.4
81.3
6
81.7
81.5
81.3
81.2
81.0
80.8
80.7
80.6
80.4
7
81.0
80.7
80.5
80.3
80.2
80.0
79.8
79.7
79.6
8
80.2
80.0
79.8
79.5
79.3
79.2
79.0
78.8
78.7
9
79.5
79.2
79.0
78.8
78.5
78.3
78.2
78.0
77.8
10
78.8
78.5
78.2
78.0
77.8
77.5
77.3
77.2
77.0
11
78.1
77.8
77.5
77.2
77.0
76.8
76.5
76.4
76.2
12
77.4
77.1
76.8
76.5
76.2
76.0
75.8
75.6
75.4
13
76.8
76.4
76.1
75.8
75.5
75.2
75.0
74.8
74.6
14
76.2
75.8
75.4
75.1
74.8
74.5
74.2
74.0
73.8
15
75.6
75.2
74.8
74.4
74.1
73.8
73.5
73.3
73.0
16
75.0
74.6
74.2
73.8
73.4
73.1
72.8
72.5
72.3
17
74.5
74.0
73.6
73.2
72.8
72.5
72.1
71.8
71.5
18
74.0
73.5
73.0
72.6
72.2
71.8
71.5
71.1
70.8
19
73.5
73.0
72.5
72.0
71.6
71.2
70.8
70.5
70.1
20
73.0
72.5
72.0
71.5
71.0
70.6
70.2
69.8
69.5
21
72.6
72.0
71.5
71.0
70.5
70.0
69.6
69.2
68.8
22
72.2
71.6
71.0
70.5
70.0
69.5
69.0
68.6
68.2
23
71.8
71.2
70.6
70.0
69.5
69.0
68.5
68.0
67.6
24
71.5
70.8
70.2
69.6
69.0
68.5
68.0
67.5
67.1
25
71.1
70.5
69.8
69.2
68.6
68.0
67.5
67.0
66.5
26
70.8
70.1
69.5
68.8
68.2
67.6
67.1
66.5
66.0
27
70.5
69.8
69.1
68.5
67.8
67.2
66.6
66.1
65.5
28
70.3
69.5
68.8
68.1
67.5
66.8
66.2
65.6
65.1
29
70.0
69.3
68.5
67.8
67.1
66.5
65.8
65.2
64.6
30
69.8
69.0
68.3
67.5
66.8
66.2
65.5
64.9
64.2
31
69.6
68.8
68.0
67.3
66.6
65.8
65.2
64.5
63.9
32
69.4
68.6
67.8
67.0
66.3
65.6
64.9
64.2
63.5
33
69.2
68.4
67.6
66.8
66.0
65.3
64.6
63.9
63.2
34
69.0
68.2
67.4
66.6
65.8
65.1
64.3
63.6
62.9
35
68.9
68.0
67.2
66.4
65.6
64.8
64.1
63.3
62.6
36
68.7
67.9
67.1
66.2
65.4
64.6
63.8
63.1
62.3
37
68.6
67.7
66.9
66.1
65.2
64.4
63.6
62.8
62.1
38
68.5
67.6
66.8
65.9
65.1
64.2
63.4
62.6
61.9
39
68.4
67.5
66.6
65.8
64.9
64.1
63.3
62.4
61.6
40
68.3
67.4
66.5
65.6
64.8
63.9
63.1
62.3
61.5
41
68.2
67.3
66.4
65.5
64.6
63.8
62.9
62.1
61.3
42
68.1
67.2
66.3
65.4
64.5
63.6
62.8
61.9
61.1
43
68.0
67.1
66.2
65.3
64.4
63.5
62.7
61.8
61.0
44
67.9
67.0
66.1
65.2
64.3
63.4
62.5
61.7
60.8
45
67.9
66.9
66.0
65.1
64.2
63.3
62.4
61.5
60.7
46
67.8
66.9
65.9
65.0
64.1
63.2
62.3
61.4
60.6
47
67.7
66.8
65.9
65.0
64.0
63.1
62.2
61.3
60.5
48
67.7
66.7
65.8
64.9
64.0
63.0
62.1
61.2
60.3
49
67.6
66.7
65.7
64.8
63.9
63.0
62.1
61.2
60.3
50
67.6
66.6
65.7
64.8
63.8
62.9
62.0
61.1
60.2
51
67.5
66.6
65.6
64.7
63.8
62.8
61.9
61.0
60.1
52
67.5
66.5
65.6
64.7
63.7
62.8
61.9
60.9
60.0
53
67.4
66.5
65.5
64.6
63.7
62.7
61.8
60.9
59.9
54
67.4
66.5
65.5
64.6
63.6
62.7
61.7
60.8
59.9
55
67.4
66.4
65.5
64.5
63.6
62.6
61.7
60.8
59.8
56
67.4
66.4
65.4
64.5
63.5
62.6
61.6
60.7
59.8
57
67.3
66.4
65.4
64.5
63.5
62.5
61.6
60.7
59.7
58
67.3
66.3
65.4
64.4
63.5
62.5
61.6
60.6
59.7
59
67.3
66.3
65.4
64.4
63.4
62.5
61.5
60.6
59.6
60
67.3
66.3
65.3
64.4
63.4
62.4
61.5
60.5
59.6
61
67.2
66.3
65.3
64.3
63.4
62.4
61.5
60.5
59.6
62
67.2
66.2
65.3
64.3
63.4
62.4
61.4
60.5
59.5
63
67.2
66.2
65.3
64.3
63.3
62.4
61.4
60.5
59.5
64
67.2
66.2
65.2
64.3
63.3
62.3
61.4
60.4
59.5
65
67.2
66.2
65.2
64.3
63.3
62.3
61.4
60.4
59.5
66
67.2
66.2
65.2
64.2
63.3
62.3
61.3
60.4
59.4
67
67.1
66.2
65.2
64.2
63.3
62.3
61.3
60.4
59.4
68
67.1
66.2
65.2
64.2
63.2
62.3
61.3
60.3
59.4
69
67.1
66.1
65.2
64.2
63.2
62.3
61.3
60.3
59.4
70
67.1
66.1
65.2
64.2
63.2
62.2
61.3
60.3
59.4
71
67.1
66.1
65.1
64.2
63.2
62.2
61.3
60.3
59.3
72
67.1
66.1
65.1
64.2
63.2
62.2
61.3
60.3
59.3
73
67.1
66.1
65.1
64.2
63.2
62.2
61.2
60.3
59.3
74
67.1
66.1
65.1
64.1
63.2
62.2
61.2
60.3
59.3
75
67.1
66.1
65.1
64.1
63.2
62.2
61.2
60.3
59.3
76
67.1
66.1
65.1
64.1
63.2
62.2
61.2
60.2
59.3
77
67.0
66.1
65.1
64.1
63.1
62.2
61.2
60.2
59.3
78
67.0
66.1
65.1
64.1
63.1
62.2
61.2
60.2
59.3
79
67.0
66.1
65.1
64.1
63.1
62.2
61.2
60.2
59.3
80
67.0
66.1
65.1
64.1
63.1
62.1
61.2
60.2
59.2
81
67.0
66.0
65.1
64.1
63.1
62.1
61.2
60.2
59.2
82
67.0
66.0
65.1
64.1
63.1
62.1
61.2
60.2
59.2
83
67.0
66.0
65.1
64.1
63.1
62.1
61.2
60.2
59.2
84
67.0
66.0
65.1
64.1
63.1
62.1
61.2
60.2
59.2
85
67.0
66.0
65.1
64.1
63.1
62.1
61.2
60.2
59.2
86
67.0
66.0
65.1
64.1
63.1
62.1
61.1
60.2
59.2
87
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
88
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
89
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
90
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
91
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
92
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
93
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
94
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
95
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
96
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
97
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
98
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
99
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
100
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
101
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
102
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
103
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
104
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
105
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
106
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
107
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
108
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
109
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
110
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
111
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
112
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
113
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
114
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
115
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
116
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
117
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
118
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
119
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
120+
67.0
66.0
65.0
64.1
63.1
62.1
61.1
60.2
59.2
Ages
27
28
29
30
31
32
33
34
35
0
85.7
85.6
85.6
85.5
85.4
85.4
85.3
85.3
85.3
1
84.8
84.7
84.7
84.6
84.6
84.5
84.5
84.4
84.4
2
83.9
83.8
83.8
83.7
83.6
83.6
83.5
83.5
83.4
3
83.0
82.9
82.8
82.8
82.7
82.6
82.6
82.5
82.5
4
82.1
82.0
81.9
81.8
81.8
81.7
81.6
81.6
81.5
5
81.2
81.1
81.0
80.9
80.9
80.8
80.7
80.7
80.6
6
80.3
80.2
80.1
80.0
79.9
79.9
79.8
79.7
79.7
7
79.4
79.3
79.2
79.1
79.0
78.9
78.9
78.8
78.7
8
78.6
78.4
78.3
78.2
78.1
78.0
77.9
77.9
77.8
9
77.7
77.6
77.4
77.3
77.2
77.1
77.0
77.0
76.9
10
76.8
76.7
76.6
76.4
76.3
76.2
76.1
76.0
76.0
11
76.0
75.8
75.7
75.6
75.5
75.3
75.2
75.1
75.0
12
75.2
75.0
74.9
74.7
74.6
74.5
74.3
74.2
74.1
13
74.4
74.2
74.0
73.9
73.7
73.6
73.5
73.3
73.2
14
73.6
73.4
73.2
73.0
72.9
72.7
72.6
72.5
72.4
15
72.8
72.6
72.4
72.2
72.0
71.9
71.7
71.6
71.5
16
72.0
71.8
71.6
71.4
71.2
71.0
70.9
70.7
70.6
17
71.3
71.0
70.8
70.6
70.4
70.2
70.0
69.9
69.7
18
70.5
70.3
70.0
69.8
69.6
69.4
69.2
69.0
68.9
19
69.8
69.5
69.3
69.0
68.8
68.6
68.4
68.2
Table 3 to Paragraph (d)
Ages
27
28
29
30
31
32
33
34
35
20
69.1
68.8
68.5
68.3
68.0
67.8
67.6
67.4
67.2
21
68.5
68.1
67.8
67.5
67.3
67.0
66.8
66.6
66.4
22
67.8
67.5
67.1
66.8
66.6
66.3
66.0
65.8
65.6
23
67.2
66.8
66.5
66.2
65.8
65.6
65.3
65.1
64.8
24
66.6
66.2
65.8
65.5
65.2
64.9
64.6
64.3
64.1
25
66.1
65.6
65.2
64.9
64.5
64.2
63.9
63.6
63.3
26
65.5
65.1
64.6
64.2
63.9
63.5
63.2
62.9
62.6
27
65.0
64.5
64.1
63.7
63.2
62.9
62.5
62.2
61.9
28
64.5
64.0
63.5
63.1
62.7
62.3
61.9
61.5
61.2
29
64.1
63.5
63.0
62.6
62.1
61.7
61.3
60.9
60.5
30
63.7
63.1
62.6
62.0
61.6
61.1
60.7
60.3
59.9
31
63.2
62.7
62.1
61.6
61.1
60.6
60.1
59.7
59.3
32
62.9
62.3
61.7
61.1
60.6
60.1
59.6
59.1
58.7
33
62.5
61.9
61.3
60.7
60.1
59.6
59.1
58.6
58.1
34
62.2
61.5
60.9
60.3
59.7
59.1
58.6
58.1
57.6
35
61.9
61.2
60.5
59.9
59.3
58.7
58.1
57.6
57.1
36
61.6
60.9
60.2
59.5
58.9
58.3
57.7
57.2
56.6
37
61.3
60.6
59.9
59.2
58.6
57.9
57.3
56.7
56.2
38
61.1
60.3
59.6
58.9
58.2
57.6
56.9
56.3
55.7
39
60.9
60.1
59.4
58.6
57.9
57.2
56.6
55.9
55.3
40
60.7
59.9
59.1
58.4
57.6
56.9
56.3
55.6
55.0
41
60.5
59.7
58.9
58.1
57.4
56.7
56.0
55.3
54.6
42
60.3
59.5
58.7
57.9
57.1
56.4
55.7
55.0
54.3
43
60.1
59.3
58.5
57.7
56.9
56.2
55.4
54.7
54.0
44
60.0
59.1
58.3
57.5
56.7
55.9
55.2
54.4
53.7
45
59.8
59.0
58.1
57.3
56.5
55.7
54.9
54.2
53.4
46
59.7
58.8
58.0
57.2
56.3
55.5
54.7
54.0
53.2
47
59.6
58.7
57.9
57.0
56.2
55.4
54.5
53.7
53.0
48
59.5
58.6
57.7
56.9
56.0
55.2
54.4
53.6
52.8
49
59.4
58.5
57.6
56.7
55.9
55.0
54.2
53.4
52.6
50
59.3
58.4
57.5
56.6
55.8
54.9
54.1
53.2
52.4
51
59.2
58.3
57.4
56.5
55.6
54.8
53.9
53.1
52.2
52
59.1
58.2
57.3
56.4
55.5
54.7
53.8
52.9
52.1
53
59.0
58.1
57.2
56.3
55.4
54.6
53.7
52.8
52.0
54
59.0
58.0
57.1
56.2
55.3
54.5
53.6
52.7
51.8
55
58.9
58.0
57.1
56.2
55.3
54.4
53.5
52.6
51.7
56
58.8
57.9
57.0
56.1
55.2
54.3
53.4
52.5
51.6
57
58.8
57.9
56.9
56.0
55.1
54.2
53.3
52.4
51.5
58
58.7
57.8
56.9
56.0
55.0
54.1
53.2
52.3
51.4
59
58.7
57.8
56.8
55.9
55.0
54.1
53.2
52.2
51.3
60
58.7
57.7
56.8
55.9
54.9
54.0
53.1
52.2
51.3
61
58.6
57.7
56.7
55.8
54.9
54.0
53.0
52.1
51.2
62
58.6
57.6
56.7
55.8
54.8
53.9
53.0
52.1
51.1
63
58.6
57.6
56.7
55.7
54.8
53.9
52.9
52.0
51.1
64
58.5
57.6
56.6
55.7
54.8
53.8
52.9
52.0
51.0
65
58.5
57.5
56.6
55.7
54.7
53.8
52.8
51.9
51.0
66
58.5
57.5
56.6
55.6
54.7
53.7
52.8
51.9
50.9
67
58.5
57.5
56.5
55.6
54.7
53.7
52.8
51.8
50.9
68
58.4
57.5
56.5
55.6
54.6
53.7
52.7
51.8
50.9
69
58.4
57.5
56.5
55.6
54.6
53.7
52.7
51.8
50.8
70
58.4
57.4
56.5
55.5
54.6
53.6
52.7
51.7
50.8
71
58.4
57.4
56.5
55.5
54.6
53.6
52.7
51.7
50.8
72
58.4
57.4
56.5
55.5
54.5
53.6
52.6
51.7
50.8
73
58.4
57.4
56.4
55.5
54.5
53.6
52.6
51.7
50.7
74
58.3
57.4
56.4
55.5
54.5
53.6
52.6
51.7
50.7
75
58.3
57.4
56.4
55.5
54.5
53.5
52.6
51.6
50.7
76
58.3
57.4
56.4
55.4
54.5
53.5
52.6
51.6
50.7
77
58.3
57.3
56.4
55.4
54.5
53.5
52.6
51.6
50.7
78
58.3
57.3
56.4
55.4
54.5
53.5
52.6
51.6
50.6
79
58.3
57.3
56.4
55.4
54.5
53.5
52.5
51.6
50.6
80
58.3
57.3
56.4
55.4
54.4
53.5
52.5
51.6
50.6
81
58.3
57.3
56.4
55.4
54.4
53.5
52.5
51.6
50.6
82
58.3
57.3
56.3
55.4
54.4
53.5
52.5
51.6
50.6
83
58.3
57.3
56.3
55.4
54.4
53.5
52.5
51.6
50.6
84
58.3
57.3
56.3
55.4
54.4
53.5
52.5
51.5
50.6
85
58.3
57.3
56.3
55.4
54.4
53.5
52.5
51.5
50.6
86
58.2
57.3
56.3
55.4
54.4
53.5
52.5
51.5
50.6
87
58.2
57.3
56.3
55.4
54.4
53.4
52.5
51.5
50.6
88
58.2
57.3
56.3
55.4
54.4
53.4
52.5
51.5
50.6
89
58.2
57.3
56.3
55.4
54.4
53.4
52.5
51.5
50.6
90
58.2
57.3
56.3
55.4
54.4
53.4
52.5
51.5
50.6
91
58.2
57.3
56.3
55.3
54.4
53.4
52.5
51.5
50.6
92
58.2
57.3
56.3
55.3
54.4
53.4
52.5
51.5
50.6
93
58.2
57.3
56.3
55.3
54.4
53.4
52.5
51.5
50.6
94
58.2
57.3
56.3
55.3
54.4
53.4
52.5
51.5
50.6
95
58.2
57.3
56.3
55.3
54.4
53.4
52.5
51.5
50.6
96
58.2
57.3
56.3
55.3
54.4
53.4
52.5
51.5
50.6
97
58.2
57.3
56.3
55.3
54.4
53.4
52.5
51.5
50.6
98
58.2
57.3
56.3
55.3
54.4
53.4
52.5
51.5
50.6
99
58.2
57.3
56.3
55.3
54.4
53.4
52.5
51.5
50.6
100
58.2
57.3
56.3
55.3
54.4
53.4
52.5
51.5
50.6
101
58.2
57.3
56.3
55.3
54.4
53.4
52.5
51.5
50.6
102
58.2
57.3
56.3
55.3
54.4
53.4
52.5
51.5
50.6
103
58.2
57.3
56.3
55.3
54.4
53.4
52.5
51.5
50.5
104
58.2
57.3
56.3
55.3
54.4
53.4
52.5
51.5
50.5
105
58.2
57.3
56.3
55.3
54.4
53.4
52.5
51.5
50.5
106
58.2
57.3
56.3
55.3
54.4
53.4
52.5
51.5
50.5
107
58.2
57.3
56.3
55.3
54.4
53.4
52.5
51.5
50.5
108
58.2
57.3
56.3
55.3
54.4
53.4
52.5
51.5
50.5
109
58.2
57.3
56.3
55.3
54.4
53.4
52.5
51.5
50.5
110
58.2
57.3
56.3
55.3
54.4
53.4
52.5
51.5
50.5
111
58.2
57.3
56.3
55.3
54.4
53.4
52.5
51.5
50.5
112
58.2
57.3
56.3
55.3
54.4
53.4
52.5
51.5
50.5
113
58.2
57.3
56.3
55.3
54.4
53.4
52.5
51.5
50.5
114
58.2
57.3
56.3
55.3
54.4
53.4
52.5
51.5
50.5
115
58.2
57.3
56.3
55.3
54.4
53.4
52.5
51.5
50.5
116
58.2
57.3
56.3
55.3
54.4
53.4
52.5
51.5
50.5
117
58.2
57.3
56.3
55.3
54.4
53.4
52.5
51.5
50.5
118
58.2
57.3
56.3
55.3
54.4
53.4
52.5
51.5
50.5
119
58.2
57.3
56.3
55.3
54.4
53.4
52.5
51.5
50.5
120+
58.2
57.3
56.3
55.3
54.4
53.4
52.5
51.5
50.5
Ages
36
37
38
39
40
41
42
43
44
0
85.2
85.2
85.2
85.1
85.1
85.1
85.0
85.0
85.0
1
84.3
84.3
84.3
84.2
84.2
84.2
84.1
84.1
84.1
2
83.4
83.3
83.3
83.3
83.2
83.2
83.2
83.1
83.1
3
82.4
82.4
82.3
82.3
82.3
82.2
82.2
82.2
82.2
4
81.5
81.4
81.4
81.4
81.3
81.3
81.3
81.2
81.2
5
80.5
80.5
80.4
80.4
80.4
80.3
80.3
80.3
80.2
6
79.6
79.5
79.5
79.5
79.4
79.4
79.3
79.3
79.3
7
78.7
78.6
78.6
78.5
78.5
78.4
78.4
78.3
78.3
8
77.7
77.7
77.6
77.6
77.5
77.5
77.4
77.4
77.3
9
76.8
76.7
76.7
76.6
76.6
76.5
76.5
76.4
76.4
10
75.9
75.8
75.7
75.7
75.6
75.6
75.5
75.5
75.4
11
75.0
74.9
74.8
74.7
74.7
74.6
74.6
74.5
74.5
12
74.0
74.0
73.9
73.8
73.7
73.7
73.6
73.6
73.5
13
73.1
73.1
73.0
72.9
72.8
72.8
72.7
72.6
72.6
14
72.2
72.1
72.1
72.0
71.9
71.8
71.8
71.7
71.6
15
71.4
71.3
71.2
71.1
71.0
70.9
70.8
70.8
70.7
16
70.5
70.4
70.3
70.2
70.1
70.0
69.9
69.8
69.8
17
69.6
69.5
69.4
69.3
69.2
69.1
69.0
68.9
68.8
18
68.7
68.6
68.5
68.4
68.3
68.2
68.1
68.0
67.9
19
67.9
67.7
67.6
67.5
67.4
67.3
67.2
67.1
67.0
20
67.1
66.9
66.8
66.6
66.5
66.4
66.3
66.2
66.1
21
66.2
66.1
65.9
65.8
65.6
65.5
65.4
65.3
65.2
22
65.4
65.2
65.1
64.9
64.8
64.6
64.5
64.4
64.3
23
64.6
64.4
64.2
64.1
63.9
63.8
63.6
63.5
63.4
24
63.8
63.6
63.4
63.3
63.1
62.9
62.8
62.7
62.5
25
63.1
62.8
62.6
62.4
62.3
62.1
61.9
61.8
61.7
26
62.3
62.1
61.9
61.6
61.5
61.3
61.1
61.0
60.8
27
61.6
61.3
61.1
60.9
60.7
60.5
60.3
60.1
60.0
28
60.9
60.6
60.3
60.1
59.9
59.7
59.5
59.3
59.1
29
60.2
59.9
59.6
59.4
59.1
58.9
58.7
58.5
58.3
30
59.5
59.2
58.9
58.6
58.4
58.1
57.9
57.7
57.5
31
58.9
58.6
58.2
57.9
57.6
57.4
57.1
56.9
56.7
32
58.3
57.9
57.6
57.2
56.9
56.7
56.4
56.2
55.9
33
57.7
57.3
56.9
56.6
56.3
56.0
55.7
55.4
55.2
34
57.2
56.7
56.3
55.9
55.6
55.3
55.0
54.7
54.4
35
56.6
56.2
55.7
55.3
55.0
54.6
54.3
54.0
53.7
36
56.1
55.6
55.2
54.7
54.3
54.0
53.6
53.3
53.0
37
55.6
55.1
54.6
54.2
53.8
53.4
53.0
52.6
52.3
38
55.2
54.6
54.1
53.6
53.2
52.8
52.4
52.0
51.6
39
54.7
54.2
53.6
53.1
52.7
52.2
51.8
51.4
51.0
Table 3 to Paragraph (d)
Ages
36
37
38
39
40
41
42
43
44
40
54.3
53.8
53.2
52.7
52.2
51.7
51.2
50.8
50.4
41
54.0
53.4
52.8
52.2
51.7
51.2
50.7
50.2
49.8
42
53.6
53.0
52.4
51.8
51.2
50.7
50.2
49.7
49.2
43
53.3
52.6
52.0
51.4
50.8
50.2
49.7
49.2
48.7
44
53.0
52.3
51.6
51.0
50.4
49.8
49.2
48.7
48.2
45
52.7
52.0
51.3
50.7
50.0
49.4
48.8
48.3
47.7
46
52.4
51.7
51.0
50.3
49.7
49.0
48.4
47.8
47.3
47
52.2
51.5
50.7
50.0
49.3
48.7
48.0
47.4
46.8
48
52.0
51.2
50.5
49.7
49.0
48.4
47.7
47.1
46.4
49
51.8
51.0
50.2
49.5
48.8
48.1
47.4
46.7
46.1
50
51.6
50.8
50.0
49.2
48.5
47.8
47.1
46.4
45.7
51
51.4
50.6
49.8
49.0
48.3
47.5
46.8
46.1
45.4
52
51.3
50.4
49.6
48.8
48.0
47.3
46.5
45.8
45.1
53
51.1
50.3
49.5
48.6
47.8
47.1
46.3
45.6
44.8
54
51.0
50.1
49.3
48.5
47.7
46.9
46.1
45.3
44.6
55
50.9
50.0
49.1
48.3
47.5
46.7
45.9
45.1
44.3
56
50.7
49.9
49.0
48.2
47.3
46.5
45.7
44.9
44.1
57
50.6
49.8
48.9
48.0
47.2
46.3
45.5
44.7
43.9
58
50.5
49.7
48.8
47.9
47.1
46.2
45.4
44.5
43.7
59
50.5
49.6
48.7
47.8
46.9
46.1
45.2
44.4
43.6
60
50.4
49.5
48.6
47.7
46.8
46.0
45.1
44.3
43.4
61
50.3
49.4
48.5
47.6
46.7
45.8
45.0
44.1
43.3
62
50.2
49.3
48.4
47.5
46.6
45.7
44.9
44.0
43.1
63
50.2
49.3
48.3
47.4
46.5
45.7
44.8
43.9
43.0
64
50.1
49.2
48.3
47.4
46.5
45.6
44.7
43.8
42.9
65
50.1
49.1
48.2
47.3
46.4
45.5
44.6
43.7
42.8
66
50.0
49.1
48.2
47.2
46.3
45.4
44.5
43.6
42.7
67
50.0
49.0
48.1
47.2
46.3
45.4
44.4
43.5
42.6
68
49.9
49.0
48.1
47.1
46.2
45.3
44.4
43.5
42.6
69
49.9
49.0
48.0
47.1
46.2
45.2
44.3
43.4
42.5
70
49.9
48.9
48.0
47.0
46.1
45.2
44.3
43.3
42.4
71
49.8
48.9
47.9
47.0
46.1
45.1
44.2
43.3
42.4
72
49.8
48.9
47.9
47.0
46.0
45.1
44.2
43.2
42.3
73
49.8
48.8
47.9
46.9
46.0
45.1
44.1
43.2
42.3
74
49.8
48.8
47.9
46.9
46.0
45.0
44.1
43.2
42.2
75
49.7
48.8
47.8
46.9
45.9
45.0
44.1
43.1
42.2
76
49.7
48.8
47.8
46.9
45.9
45.0
44.0
43.1
42.2
77
49.7
48.8
47.8
46.9
45.9
45.0
44.0
43.1
42.1
78
49.7
48.7
47.8
46.8
45.9
44.9
44.0
43.0
42.1
79
49.7
48.7
47.8
46.8
45.9
44.9
44.0
43.0
42.1
80
49.7
48.7
47.8
46.8
45.9
44.9
43.9
43.0
42.1
81
49.7
48.7
47.7
46.8
45.8
44.9
43.9
43.0
42.0
82
49.7
48.7
47.7
46.8
45.8
44.9
43.9
43.0
42.0
83
49.6
48.7
47.7
46.8
45.8
44.9
43.9
43.0
42.0
84
49.6
48.7
47.7
46.8
45.8
44.9
43.9
42.9
42.0
85
49.6
48.7
47.7
46.8
45.8
44.8
43.9
42.9
42.0
86
49.6
48.7
47.7
46.7
45.8
44.8
43.9
42.9
42.0
87
49.6
48.7
47.7
46.7
45.8
44.8
43.9
42.9
42.0
88
49.6
48.7
47.7
46.7
45.8
44.8
43.9
42.9
42.0
89
49.6
48.7
47.7
46.7
45.8
44.8
43.9
42.9
41.9
90
49.6
48.6
47.7
46.7
45.8
44.8
43.9
42.9
41.9
91
49.6
48.6
47.7
46.7
45.8
44.8
43.9
42.9
41.9
92
49.6
48.6
47.7
46.7
45.8
44.8
43.8
42.9
41.9
93
49.6
48.6
47.7
46.7
45.8
44.8
43.8
42.9
41.9
94
49.6
48.6
47.7
46.7
45.8
44.8
43.8
42.9
41.9
95
49.6
48.6
47.7
46.7
45.8
44.8
43.8
42.9
41.9
96
49.6
48.6
47.7
46.7
45.8
44.8
43.8
42.9
41.9
97
49.6
48.6
47.7
46.7
45.8
44.8
43.8
42.9
41.9
98
49.6
48.6
47.7
46.7
45.8
44.8
43.8
42.9
41.9
99
49.6
48.6
47.7
46.7
45.8
44.8
43.8
42.9
41.9
100
49.6
48.6
47.7
46.7
45.8
44.8
43.8
42.9
41.9
101
49.6
48.6
47.7
46.7
45.8
44.8
43.8
42.9
41.9
102
49.6
48.6
47.7
46.7
45.8
44.8
43.8
42.9
41.9
103
49.6
48.6
47.7
46.7
45.8
44.8
43.8
42.9
41.9
104
49.6
48.6
47.7
46.7
45.8
44.8
43.8
42.9
41.9
105
49.6
48.6
47.7
46.7
45.7
44.8
43.8
42.9
41.9
106
49.6
48.6
47.7
46.7
45.7
44.8
43.8
42.9
41.9
107
49.6
48.6
47.7
46.7
45.7
44.8
43.8
42.9
41.9
108
49.6
48.6
47.7
46.7
45.7
44.8
43.8
42.9
41.9
109
49.6
48.6
47.7
46.7
45.7
44.8
43.8
42.9
41.9
110
49.6
48.6
47.7
46.7
45.7
44.8
43.8
42.9
41.9
111
49.6
48.6
47.7
46.7
45.7
44.8
43.8
42.9
41.9
112
49.6
48.6
47.7
46.7
45.7
44.8
43.8
42.9
41.9
113
49.6
48.6
47.7
46.7
45.7
44.8
43.8
42.9
41.9
114
49.6
48.6
47.7
46.7
45.7
44.8
43.8
42.9
41.9
115
49.6
48.6
47.7
46.7
45.7
44.8
43.8
42.9
41.9
116
49.6
48.6
47.7
46.7
45.7
44.8
43.8
42.9
41.9
117
49.6
48.6
47.7
46.7
45.7
44.8
43.8
42.9
41.9
118
49.6
48.6
47.7
46.7
45.7
44.8
43.8
42.9
41.9
119
49.6
48.6
47.7
46.7
45.7
44.8
43.8
42.9
41.9
120+
49.6
48.6
47.7
46.7
45.7
44.8
43.8
42.9
41.9
Ages
45
46
47
48
49
50
51
52
53
0
85.0
84.9
84.9
84.9
84.9
84.9
84.8
84.8
84.8
1
84.1
84.0
84.0
84.0
84.0
84.0
84.0
83.9
83.9
2
83.1
83.1
83.1
83.0
83.0
83.0
83.0
83.0
83.0
3
82.1
82.1
82.1
82.1
82.1
82.0
82.0
82.0
82.0
4
81.2
81.1
81.1
81.1
81.1
81.1
81.0
81.0
81.0
5
80.2
80.2
80.2
80.1
80.1
80.1
80.1
80.1
80.0
6
79.2
79.2
79.2
79.2
79.1
79.1
79.1
79.1
79.1
7
78.3
78.2
78.2
78.2
78.2
78.1
78.1
78.1
78.1
8
77.3
77.3
77.3
77.2
77.2
77.2
77.2
77.1
77.1
9
76.4
76.3
76.3
76.3
76.2
76.2
76.2
76.2
76.1
10
75.4
75.4
75.3
75.3
75.3
75.2
75.2
75.2
75.2
11
74.4
74.4
74.4
74.3
74.3
74.3
74.2
74.2
74.2
12
73.5
73.4
73.4
73.4
73.3
73.3
73.3
73.2
73.2
13
72.5
72.5
72.4
72.4
72.4
72.3
72.3
72.3
72.3
14
71.6
71.5
71.5
71.5
71.4
71.4
71.3
71.3
71.3
15
70.6
70.6
70.5
70.5
70.5
70.4
70.4
70.4
70.3
16
69.7
69.7
69.6
69.6
69.5
69.5
69.4
69.4
69.4
17
68.8
68.7
68.7
68.6
68.6
68.5
68.5
68.4
68.4
18
67.9
67.8
67.7
67.7
67.6
67.6
67.5
67.5
67.4
19
66.9
66.9
66.8
66.7
66.7
66.6
66.6
66.5
66.5
20
66.0
65.9
65.9
65.8
65.7
65.7
65.6
65.6
65.5
21
65.1
65.0
65.0
64.9
64.8
64.8
64.7
64.7
64.6
22
64.2
64.1
64.0
64.0
63.9
63.8
63.8
63.7
63.7
23
63.3
63.2
63.1
63.0
63.0
62.9
62.8
62.8
62.7
24
62.4
62.3
62.2
62.1
62.1
62.0
61.9
61.9
61.8
25
61.5
61.4
61.3
61.2
61.2
61.1
61.0
60.9
60.9
26
60.7
60.6
60.5
60.3
60.3
60.2
60.1
60.0
59.9
27
59.8
59.7
59.6
59.5
59.4
59.3
59.2
59.1
59.0
28
59.0
58.8
58.7
58.6
58.5
58.4
58.3
58.2
58.1
29
58.1
58.0
57.9
57.7
57.6
57.5
57.4
57.3
57.2
30
57.3
57.2
57.0
56.9
56.7
56.6
56.5
56.4
56.3
31
56.5
56.3
56.2
56.0
55.9
55.8
55.6
55.5
55.4
32
55.7
55.5
55.4
55.2
55.0
54.9
54.8
54.7
54.6
33
54.9
54.7
54.5
54.4
54.2
54.1
53.9
53.8
53.7
34
54.2
54.0
53.7
53.6
53.4
53.2
53.1
52.9
52.8
35
53.4
53.2
53.0
52.8
52.6
52.4
52.2
52.1
52.0
36
52.7
52.4
52.2
52.0
51.8
51.6
51.4
51.3
51.1
37
52.0
51.7
51.5
51.2
51.0
50.8
50.6
50.4
50.3
38
51.3
51.0
50.7
50.5
50.2
50.0
49.8
49.6
49.5
39
50.7
50.3
50.0
49.7
49.5
49.2
49.0
48.8
48.6
40
50.0
49.7
49.3
49.0
48.8
48.5
48.3
48.0
47.8
41
49.4
49.0
48.7
48.4
48.1
47.8
47.5
47.3
47.1
42
48.8
48.4
48.0
47.7
47.4
47.1
46.8
46.5
46.3
43
48.3
47.8
47.4
47.1
46.7
46.4
46.1
45.8
45.6
44
47.7
47.3
46.8
46.4
46.1
45.7
45.4
45.1
44.8
45
47.2
46.7
46.3
45.9
45.5
45.1
44.7
44.4
44.1
46
46.7
46.2
45.7
45.3
44.9
44.5
44.1
43.8
43.4
47
46.3
45.7
45.2
44.8
44.3
43.9
43.5
43.1
42.8
48
45.9
45.3
44.8
44.3
43.8
43.3
42.9
42.5
42.1
49
45.5
44.9
44.3
43.8
43.3
42.8
42.3
41.9
41.5
50
45.1
44.5
43.9
43.3
42.8
42.3
41.8
41.4
40.9
51
44.7
44.1
43.5
42.9
42.3
41.8
41.3
40.8
40.4
52
44.4
43.8
43.1
42.5
41.9
41.4
40.8
40.3
39.9
53
44.1
43.4
42.8
42.1
41.5
40.9
40.4
39.9
39.4
54
43.8
43.1
42.5
41.8
41.2
40.6
40.0
39.4
38.9
55
43.6
42.9
42.2
41.5
40.8
40.2
39.6
39.0
38.4
56
43.4
42.6
41.9
41.2
40.5
39.8
39.2
38.6
38.0
57
43.1
42.4
41.6
40.9
40.2
39.5
38.9
38.2
37.6
58
42.9
42.2
41.4
40.7
39.9
39.2
38.6
37.9
37.3
59
42.8
42.0
41.2
40.4
39.7
39.0
38.3
37.6
36.9
Table 3 to Paragraph (d)
Ages
45
46
47
48
49
50
51
52
53
60
42.6
41.8
41.0
40.2
39.5
38.7
38.0
37.3
36.6
61
42.4
41.6
40.8
40.0
39.2
38.5
37.7
37.0
36.3
62
42.3
41.5
40.6
39.8
39.0
38.3
37.5
36.8
36.1
63
42.2
41.3
40.5
39.7
38.9
38.1
37.3
36.6
35.8
64
42.1
41.2
40.4
39.5
38.7
37.9
37.1
36.3
35.6
65
41.9
41.1
40.2
39.4
38.6
37.7
36.9
36.2
35.4
66
41.8
41.0
40.1
39.3
38.4
37.6
36.8
36.0
35.2
67
41.8
40.9
40.0
39.1
38.3
37.5
36.6
35.8
35.0
68
41.7
40.8
39.9
39.0
38.2
37.3
36.5
35.7
34.9
69
41.6
40.7
39.8
38.9
38.1
37.2
36.4
35.5
34.7
70
41.5
40.6
39.7
38.8
38.0
37.1
36.2
35.4
34.6
71
41.5
40.6
39.7
38.8
37.9
37.0
36.1
35.3
34.5
72
41.4
40.5
39.6
38.7
37.8
36.9
36.0
35.2
34.3
73
41.4
40.4
39.5
38.6
37.7
36.8
36.0
35.1
34.2
74
41.3
40.4
39.5
38.6
37.7
36.8
35.9
35.0
34.1
75
41.3
40.3
39.4
38.5
37.6
36.7
35.8
34.9
34.1
76
41.2
40.3
39.4
38.5
37.5
36.6
35.7
34.9
34.0
77
41.2
40.3
39.3
38.4
37.5
36.6
35.7
34.8
33.9
78
41.2
40.2
39.3
38.4
37.5
36.5
35.6
34.7
33.9
79
41.1
40.2
39.3
38.3
37.4
36.5
35.6
34.7
33.8
80
41.1
40.2
39.2
38.3
37.4
36.5
35.5
34.6
33.7
81
41.1
40.1
39.2
38.3
37.3
36.4
35.5
34.6
33.7
82
41.1
40.1
39.2
38.3
37.3
36.4
35.5
34.6
33.7
83
41.1
40.1
39.2
38.2
37.3
36.4
35.4
34.5
33.6
84
41.0
40.1
39.2
38.2
37.3
36.3
35.4
34.5
33.6
85
41.0
40.1
39.1
38.2
37.3
36.3
35.4
34.5
33.6
86
41.0
40.1
39.1
38.2
37.2
36.3
35.4
34.5
33.5
87
41.0
40.1
39.1
38.2
37.2
36.3
35.4
34.4
33.5
88
41.0
40.0
39.1
38.2
37.2
36.3
35.3
34.4
33.5
89
41.0
40.0
39.1
38.1
37.2
36.3
35.3
34.4
33.5
90
41.0
40.0
39.1
38.1
37.2
36.3
35.3
34.4
33.5
91
41.0
40.0
39.1
38.1
37.2
36.2
35.3
34.4
33.5
92
41.0
40.0
39.1
38.1
37.2
36.2
35.3
34.4
33.5
93
41.0
40.0
39.1
38.1
37.2
36.2
35.3
34.4
33.4
94
41.0
40.0
39.1
38.1
37.2
36.2
35.3
34.4
33.4
95
41.0
40.0
39.1
38.1
37.2
36.2
35.3
34.4
33.4
96
41.0
40.0
39.1
38.1
37.2
36.2
35.3
34.3
33.4
97
41.0
40.0
39.1
38.1
37.2
36.2
35.3
34.3
33.4
98
41.0
40.0
39.1
38.1
37.2
36.2
35.3
34.3
33.4
99
41.0
40.0
39.1
38.1
37.2
36.2
35.3
34.3
33.4
100
41.0
40.0
39.0
38.1
37.1
36.2
35.3
34.3
33.4
101
41.0
40.0
39.0
38.1
37.1
36.2
35.3
34.3
33.4
102
41.0
40.0
39.0
38.1
37.1
36.2
35.3
34.3
33.4
103
41.0
40.0
39.0
38.1
37.1
36.2
35.3
34.3
33.4
104
41.0
40.0
39.0
38.1
37.1
36.2
35.3
34.3
33.4
105
41.0
40.0
39.0
38.1
37.1
36.2
35.3
34.3
33.4
106
41.0
40.0
39.0
38.1
37.1
36.2
35.3
34.3
33.4
107
41.0
40.0
39.0
38.1
37.1
36.2
35.3
34.3
33.4
108
41.0
40.0
39.0
38.1
37.1
36.2
35.3
34.3
33.4
109
41.0
40.0
39.0
38.1
37.1
36.2
35.3
34.3
33.4
110
41.0
40.0
39.0
38.1
37.1
36.2
35.3
34.3
33.4
111
41.0
40.0
39.0
38.1
37.1
36.2
35.3
34.3
33.4
112
41.0
40.0
39.0
38.1
37.1
36.2
35.3
34.3
33.4
113
41.0
40.0
39.0
38.1
37.1
36.2
35.3
34.3
33.4
114
41.0
40.0
39.0
38.1
37.1
36.2
35.3
34.3
33.4
115
41.0
40.0
39.0
38.1
37.1
36.2
35.3
34.3
33.4
116
41.0
40.0
39.0
38.1
37.1
36.2
35.3
34.3
33.4
117
41.0
40.0
39.0
38.1
37.1
36.2
35.3
34.3
33.4
118
41.0
40.0
39.0
38.1
37.1
36.2
35.3
34.3
33.4
119
41.0
40.0
39.0
38.1
37.1
36.2
35.3
34.3
33.4
120+
41.0
40.0
39.0
38.1
37.1
36.2
35.3
34.3
33.4
Ages
54
55
56
57
58
59
60
61
62
0
84.8
84.8
84.8
84.8
84.8
84.7
84.7
84.7
84.7
1
83.9
83.9
83.9
83.9
83.9
83.9
83.8
83.8
83.8
2
82.9
82.9
82.9
82.9
82.9
82.9
82.9
82.9
82.9
3
82.0
82.0
81.9
81.9
81.9
81.9
81.9
81.9
81.9
4
81.0
81.0
81.0
81.0
80.9
80.9
80.9
80.9
80.9
5
80.0
80.0
80.0
80.0
80.0
80.0
79.9
79.9
79.9
6
79.0
79.0
79.0
79.0
79.0
79.0
79.0
79.0
78.9
7
78.1
78.1
78.0
78.0
78.0
78.0
78.0
78.0
78.0
Table 3 to Paragraph (d)
Ages
54
55
56
57
58
59
60
61
62
8
77.1
77.1
77.1
77.0
77.0
77.0
77.0
77.0
77.0
9
76.1
76.1
76.1
76.1
76.1
76.0
76.0
76.0
76.0
10
75.1
75.1
75.1
75.1
75.1
75.1
75.0
75.0
75.0
11
74.2
74.2
74.1
74.1
74.1
74.1
74.1
74.1
74.0
12
73.2
73.2
73.2
73.1
73.1
73.1
73.1
73.1
73.1
13
72.2
72.2
72.2
72.2
72.1
72.1
72.1
72.1
72.1
14
71.3
71.2
71.2
71.2
71.2
71.2
71.1
71.1
71.1
15
70.3
70.3
70.2
70.2
70.2
70.2
70.2
70.1
70.1
16
69.3
69.3
69.3
69.3
69.2
69.2
69.2
69.2
69.2
17
68.4
68.3
68.3
68.3
68.3
68.2
68.2
68.2
68.2
18
67.4
67.4
67.4
67.3
67.3
67.3
67.3
67.2
67.2
19
66.5
66.4
66.4
66.4
66.3
66.3
66.3
66.3
66.2
20
65.5
65.5
65.4
65.4
65.4
65.4
65.3
65.3
65.3
21
64.6
64.5
64.5
64.5
64.4
64.4
64.4
64.3
64.3
22
63.6
63.6
63.5
63.5
63.5
63.4
63.4
63.4
63.4
23
62.7
62.6
62.6
62.5
62.5
62.5
62.4
62.4
62.4
24
61.7
61.7
61.6
61.6
61.6
61.5
61.5
61.5
61.4
25
60.8
60.8
60.7
60.7
60.6
60.6
60.5
60.5
60.5
26
59.9
59.8
59.8
59.7
59.7
59.6
59.6
59.6
59.5
27
59.0
58.9
58.8
58.8
58.7
58.7
58.7
58.6
58.6
28
58.0
58.0
57.9
57.9
57.8
57.8
57.7
57.7
57.6
29
57.1
57.1
57.0
56.9
56.9
56.8
56.8
56.7
56.7
30
56.2
56.2
56.1
56.0
56.0
55.9
55.9
55.8
55.8
31
55.3
55.3
55.2
55.1
55.0
55.0
54.9
54.9
54.8
32
54.5
54.4
54.3
54.2
54.1
54.1
54.0
54.0
53.9
33
53.6
53.5
53.4
53.3
53.2
53.2
53.1
53.0
53.0
34
52.7
52.6
52.5
52.4
52.3
52.2
52.2
52.1
52.1
35
51.8
51.7
51.6
51.5
51.4
51.3
51.3
51.2
51.1
36
51.0
50.9
50.7
50.6
50.5
50.5
50.4
50.3
50.2
37
50.1
50.0
49.9
49.8
49.7
49.6
49.5
49.4
49.3
38
49.3
49.1
49.0
48.9
48.8
48.7
48.6
48.5
48.4
39
48.5
48.3
48.2
48.0
47.9
47.8
47.7
47.6
47.5
40
47.7
47.5
47.3
47.2
47.1
46.9
46.8
46.7
46.6
41
46.9
46.7
46.5
46.3
46.2
46.1
46.0
45.8
45.7
42
46.1
45.9
45.7
45.5
45.4
45.2
45.1
45.0
44.9
43
45.3
45.1
44.9
44.7
44.5
44.4
44.3
44.1
44.0
44
44.6
44.3
44.1
43.9
43.7
43.6
43.4
43.3
43.1
45
43.8
43.6
43.4
43.1
42.9
42.8
42.6
42.4
42.3
46
43.1
42.9
42.6
42.4
42.2
42.0
41.8
41.6
41.5
47
42.5
42.2
41.9
41.6
41.4
41.2
41.0
40.8
40.6
48
41.8
41.5
41.2
40.9
40.7
40.4
40.2
40.0
39.8
49
41.2
40.8
40.5
40.2
39.9
39.7
39.5
39.2
39.0
50
40.6
40.2
39.8
39.5
39.2
39.0
38.7
38.5
38.3
51
40.0
39.6
39.2
38.9
38.6
38.3
38.0
37.7
37.5
52
39.4
39.0
38.6
38.2
37.9
37.6
37.3
37.0
36.8
53
38.9
38.4
38.0
37.6
37.3
36.9
36.6
36.3
36.1
54
38.4
37.9
37.5
37.1
36.7
36.3
36.0
35.7
35.4
55
37.9
37.4
36.9
36.5
36.1
35.7
35.3
35.0
34.7
56
37.5
36.9
36.5
36.0
35.5
35.1
34.8
34.4
34.1
57
37.1
36.5
36.0
35.5
35.0
34.6
34.2
33.8
33.4
58
36.7
36.1
35.5
35.0
34.5
34.1
33.6
33.2
32.8
59
36.3
35.7
35.1
34.6
34.1
33.6
33.1
32.7
32.3
60
36.0
35.3
34.8
34.2
33.6
33.1
32.6
32.2
31.7
61
35.7
35.0
34.4
33.8
33.2
32.7
32.2
31.7
31.2
62
35.4
34.7
34.1
33.4
32.8
32.3
31.7
31.2
30.8
63
35.1
34.4
33.8
33.1
32.5
31.9
31.3
30.8
30.3
64
34.9
34.2
33.5
32.8
32.2
31.5
31.0
30.4
29.9
65
34.6
33.9
33.2
32.5
31.9
31.2
30.6
30.0
29.5
66
34.4
33.7
33.0
32.3
31.6
30.9
30.3
29.7
29.1
67
34.2
33.5
32.7
32.0
31.3
30.6
30.0
29.4
28.7
68
34.1
33.3
32.5
31.8
31.1
30.4
29.7
29.1
28.4
69
33.9
33.1
32.3
31.6
30.9
30.1
29.4
28.8
28.1
70
33.8
33.0
32.2
31.4
30.7
29.9
29.2
28.5
27.9
71
33.6
32.8
32.0
31.2
30.5
29.7
29.0
28.3
27.6
72
33.5
32.7
31.9
31.1
30.3
29.5
28.8
28.1
27.4
73
33.4
32.6
31.7
30.9
30.1
29.4
28.6
27.9
27.2
74
33.3
32.4
31.6
30.8
30.0
29.2
28.4
27.7
27.0
75
33.2
32.4
31.5
30.7
29.9
29.1
28.3
27.5
26.8
76
33.1
32.3
31.4
30.6
29.8
29.0
28.2
27.4
26.6
77
33.0
32.2
31.3
30.5
29.7
28.8
28.0
27.3
26.5
78
33.0
32.1
31.2
30.4
29.6
28.7
27.9
27.1
26.4
79
32.9
32.0
31.2
30.3
29.5
28.7
27.8
27.0
26.2
80
32.9
32.0
31.1
30.3
29.4
28.6
27.8
26.9
26.1
81
32.8
31.9
31.1
30.2
29.3
28.5
27.7
26.9
26.0
82
32.8
31.9
31.0
30.1
29.3
28.4
27.6
26.8
26.0
83
32.7
31.8
31.0
30.1
29.2
28.4
27.5
26.7
25.9
84
32.7
31.8
30.9
30.0
29.2
28.3
27.5
26.7
25.8
85
32.7
31.8
30.9
30.0
29.1
28.3
27.4
26.6
25.8
86
32.6
31.7
30.9
30.0
29.1
28.2
27.4
26.6
25.7
87
32.6
31.7
30.8
29.9
29.1
28.2
27.4
26.5
25.7
88
32.6
31.7
30.8
29.9
29.0
28.2
27.3
26.5
25.6
89
32.6
31.7
30.8
29.9
29.0
28.2
27.3
26.4
25.6
90
32.6
31.7
30.8
29.9
29.0
28.1
27.3
26.4
25.6
91
32.5
31.6
30.7
29.9
29.0
28.1
27.3
26.4
25.6
92
32.5
31.6
30.7
29.8
29.0
28.1
27.2
26.4
25.5
93
32.5
31.6
30.7
29.8
29.0
28.1
27.2
26.4
25.5
94
32.5
31.6
30.7
29.8
28.9
28.1
27.2
26.3
25.5
95
32.5
31.6
30.7
29.8
28.9
28.1
27.2
26.3
25.5
96
32.5
31.6
30.7
29.8
28.9
28.0
27.2
26.3
25.5
97
32.5
31.6
30.7
29.8
28.9
28.0
27.2
26.3
25.5
98
32.5
31.6
30.7
29.8
28.9
28.0
27.2
26.3
25.5
99
32.5
31.6
30.7
29.8
28.9
28.0
27.2
26.3
25.4
100
32.5
31.6
30.7
29.8
28.9
28.0
27.1
26.3
25.4
101
32.5
31.6
30.7
29.8
28.9
28.0
27.1
26.3
25.4
102
32.5
31.6
30.7
29.8
28.9
28.0
27.1
26.3
25.4
103
32.5
31.6
30.7
29.8
28.9
28.0
27.1
26.3
25.4
104
32.5
31.6
30.7
29.8
28.9
28.0
27.1
26.3
25.4
105
32.5
31.6
30.7
29.8
28.9
28.0
27.1
26.3
25.4
106
32.5
31.6
30.7
29.8
28.9
28.0
27.1
26.3
25.4
107
32.5
31.6
30.7
29.8
28.9
28.0
27.1
26.3
25.4
108
32.5
31.6
30.7
29.8
28.9
28.0
27.1
26.3
25.4
109
32.5
31.6
30.7
29.8
28.9
28.0
27.1
26.3
25.4
110
32.5
31.6
30.7
29.8
28.9
28.0
27.1
26.3
25.4
111
32.5
31.6
30.7
29.8
28.9
28.0
27.1
26.3
25.4
112
32.5
31.6
30.7
29.8
28.9
28.0
27.1
26.3
25.4
113
32.5
31.6
30.7
29.8
28.9
28.0
27.1
26.3
25.4
114
32.5
31.6
30.7
29.8
28.9
28.0
27.1
26.3
25.4
115
32.5
31.6
30.7
29.8
28.9
28.0
27.1
26.3
25.4
116
32.5
31.6
30.7
29.8
28.9
28.0
27.1
26.3
25.4
117
32.5
31.6
30.7
29.8
28.9
28.0
27.1
26.3
25.4
118
32.5
31.6
30.7
29.8
28.9
28.0
27.1
26.3
25.4
119
32.5
31.6
30.7
29.8
28.9
28.0
27.1
26.2
25.4
120+
32.5
31.6
30.6
29.8
28.9
28.0
27.1
26.2
25.4
Ages
63
64
65
66
67
68
69
70
71
0
84.7
84.7
84.7
84.7
84.7
84.7
84.7
84.7
84.7
1
83.8
83.8
83.8
83.8
83.8
83.8
83.8
83.8
83.8
2
82.9
82.8
82.8
82.8
82.8
82.8
82.8
82.8
82.8
3
81.9
81.9
81.9
81.9
81.9
81.8
81.8
81.8
81.8
4
80.9
80.9
80.9
80.9
80.9
80.9
80.9
80.9
80.9
5
79.9
79.9
79.9
79.9
79.9
79.9
79.9
79.9
79.9
6
78.9
78.9
78.9
78.9
78.9
78.9
78.9
78.9
78.9
7
78.0
77.9
77.9
77.9
77.9
77.9
77.9
77.9
77.9
8
77.0
77.0
77.0
76.9
76.9
76.9
76.9
76.9
76.9
9
76.0
76.0
76.0
76.0
76.0
75.9
75.9
75.9
75.9
10
75.0
75.0
75.0
75.0
75.0
75.0
75.0
74.9
74.9
11
74.0
74.0
74.0
74.0
74.0
74.0
74.0
74.0
74.0
12
73.0
73.0
73.0
73.0
73.0
73.0
73.0
73.0
73.0
13
72.1
72.1
72.0
72.0
72.0
72.0
72.0
72.0
72.0
14
71.1
71.1
71.1
71.1
71.0
71.0
71.0
71.0
71.0
15
70.1
70.1
70.1
70.1
70.1
70.1
70.0
70.0
70.0
16
69.1
69.1
69.1
69.1
69.1
69.1
69.1
69.1
69.0
17
68.2
68.2
68.1
68.1
68.1
68.1
68.1
68.1
68.1
18
67.2
67.2
67.2
67.2
67.1
67.1
67.1
67.1
67.1
19
66.2
66.2
66.2
66.2
66.2
66.2
66.1
66.1
66.1
20
65.3
65.2
65.2
65.2
65.2
65.2
65.2
65.2
65.1
21
64.3
64.3
64.3
64.2
64.2
64.2
64.2
64.2
64.2
22
63.3
63.3
63.3
63.3
63.3
63.2
63.2
63.2
63.2
23
62.4
62.3
62.3
62.3
62.3
62.3
62.3
62.2
62.2
24
61.4
61.4
61.4
61.3
61.3
61.3
61.3
61.3
61.3
25
60.5
60.4
60.4
60.4
60.4
60.3
60.3
60.3
60.3
26
59.5
59.5
59.5
59.4
59.4
59.4
59.4
59.4
59.3
27
58.6
58.5
58.5
58.5
58.5
58.4
58.4
58.4
58.4
Table 3 to Paragraph (d)
Ages
63
64
65
66
67
68
69
70
71
28
57.6
57.6
57.5
57.5
57.5
57.5
57.5
57.4
57.4
29
56.7
56.6
56.6
56.6
56.5
56.5
56.5
56.5
56.5
30
55.7
55.7
55.7
55.6
55.6
55.6
55.6
55.5
55.5
31
54.8
54.8
54.7
54.7
54.7
54.6
54.6
54.6
54.6
32
53.9
53.8
53.8
53.7
53.7
53.7
53.7
53.6
53.6
33
52.9
52.9
52.8
52.8
52.8
52.7
52.7
52.7
52.7
34
52.0
52.0
51.9
51.9
51.8
51.8
51.8
51.7
51.7
35
51.1
51.0
51.0
50.9
50.9
50.9
50.8
50.8
50.8
36
50.2
50.1
50.1
50.0
50.0
49.9
49.9
49.9
49.8
37
49.3
49.2
49.1
49.1
49.0
49.0
49.0
48.9
48.9
38
48.3
48.3
48.2
48.2
48.1
48.1
48.0
48.0
47.9
39
47.4
47.4
47.3
47.2
47.2
47.1
47.1
47.0
47.0
40
46.5
46.5
46.4
46.3
46.3
46.2
46.2
46.1
46.1
41
45.7
45.6
45.5
45.4
45.4
45.3
45.2
45.2
45.1
42
44.8
44.7
44.6
44.5
44.4
44.4
44.3
44.3
44.2
43
43.9
43.8
43.7
43.6
43.5
43.5
43.4
43.3
43.3
44
43.0
42.9
42.8
42.7
42.6
42.6
42.5
42.4
42.4
45
42.2
42.1
41.9
41.8
41.8
41.7
41.6
41.5
41.5
46
41.3
41.2
41.1
41.0
40.9
40.8
40.7
40.6
40.6
47
40.5
40.4
40.2
40.1
40.0
39.9
39.8
39.7
39.7
48
39.7
39.5
39.4
39.3
39.1
39.0
38.9
38.8
38.8
49
38.9
38.7
38.6
38.4
38.3
38.2
38.1
38.0
37.9
50
38.1
37.9
37.7
37.6
37.5
37.3
37.2
37.1
37.0
51
37.3
37.1
36.9
36.8
36.6
36.5
36.4
36.2
36.1
52
36.6
36.3
36.2
36.0
35.8
35.7
35.5
35.4
35.3
53
35.8
35.6
35.4
35.2
35.0
34.9
34.7
34.6
34.5
54
35.1
34.9
34.6
34.4
34.2
34.1
33.9
33.8
33.6
55
34.4
34.2
33.9
33.7
33.5
33.3
33.1
33.0
32.8
56
33.8
33.5
33.2
33.0
32.7
32.5
32.3
32.2
32.0
57
33.1
32.8
32.5
32.3
32.0
31.8
31.6
31.4
31.2
58
32.5
32.2
31.9
31.6
31.3
31.1
30.9
30.7
30.5
59
31.9
31.5
31.2
30.9
30.6
30.4
30.1
29.9
29.7
60
31.3
31.0
30.6
30.3
30.0
29.7
29.4
29.2
29.0
61
30.8
30.4
30.0
29.7
29.4
29.1
28.8
28.5
28.3
62
30.3
29.9
29.5
29.1
28.7
28.4
28.1
27.9
27.6
63
29.8
29.4
28.9
28.5
28.2
27.8
27.5
27.2
26.9
64
29.4
28.9
28.4
28.0
27.6
27.2
26.9
26.6
26.3
65
28.9
28.4
28.0
27.5
27.1
26.7
26.3
26.0
25.7
66
28.5
28.0
27.5
27.0
26.6
26.2
25.8
25.4
25.1
67
28.2
27.6
27.1
26.6
26.1
25.7
25.3
24.9
24.5
68
27.8
27.2
26.7
26.2
25.7
25.2
24.8
24.3
24.0
69
27.5
26.9
26.3
25.8
25.3
24.8
24.3
23.9
23.4
70
27.2
26.6
26.0
25.4
24.9
24.3
23.9
23.4
22.9
71
26.9
26.3
25.7
25.1
24.5
24.0
23.4
22.9
22.5
72
26.7
26.0
25.4
24.8
24.2
23.6
23.1
22.5
22.0
73
26.5
25.8
25.1
24.5
23.9
23.3
22.7
22.2
21.6
74
26.2
25.5
24.9
24.2
23.6
23.0
22.4
21.8
21.3
75
26.1
25.3
24.6
24.0
23.3
22.7
22.1
21.5
20.9
76
25.9
25.2
24.4
23.7
23.1
22.4
21.8
21.2
20.6
77
25.7
25.0
24.3
23.5
22.9
22.2
21.5
20.9
20.3
78
25.6
24.8
24.1
23.4
22.7
22.0
21.3
20.6
20.0
79
25.5
24.7
23.9
23.2
22.5
21.8
21.1
20.4
19.8
80
25.3
24.6
23.8
23.1
22.3
21.6
20.9
20.2
19.6
81
25.2
24.5
23.7
22.9
22.2
21.5
20.7
20.0
19.4
82
25.2
24.4
23.6
22.8
22.1
21.3
20.6
19.9
19.2
83
25.1
24.3
23.5
22.7
22.0
21.2
20.5
19.7
19.0
84
25.0
24.2
23.4
22.6
21.9
21.1
20.4
19.6
18.9
85
25.0
24.1
23.3
22.6
21.8
21.0
20.3
19.5
18.8
86
24.9
24.1
23.3
22.5
21.7
20.9
20.2
19.4
18.7
87
24.9
24.0
23.2
22.4
21.6
20.9
20.1
19.3
18.6
88
24.8
24.0
23.2
22.4
21.6
20.8
20.0
19.2
18.5
89
24.8
24.0
23.1
22.3
21.5
20.7
20.0
19.2
18.4
90
24.7
23.9
23.1
22.3
21.5
20.7
19.9
19.1
18.4
91
24.7
23.9
23.1
22.3
21.5
20.7
19.9
19.1
18.3
92
24.7
23.9
23.0
22.2
21.4
20.6
19.8
19.0
18.3
93
24.7
23.8
23.0
22.2
21.4
20.6
19.8
19.0
18.2
94
24.7
23.8
23.0
22.2
21.4
20.6
19.8
19.0
18.2
95
24.6
23.8
23.0
22.2
21.4
20.6
19.7
18.9
18.2
96
24.6
23.8
23.0
22.2
21.3
20.5
19.7
18.9
18.1
97
24.6
23.8
23.0
22.1
21.3
20.5
19.7
18.9
18.1
98
24.6
23.8
22.9
22.1
21.3
20.5
19.7
18.9
18.1
99
24.6
23.8
22.9
22.1
21.3
20.5
19.7
18.9
18.1
100
24.6
23.8
22.9
22.1
21.3
20.5
19.7
18.9
18.1
101
24.6
23.8
22.9
22.1
21.3
20.5
19.7
18.9
18.1
102
24.6
23.7
22.9
22.1
21.3
20.5
19.7
18.8
18.0
103
24.6
23.7
22.9
22.1
21.3
20.5
19.6
18.8
18.0
104
24.6
23.7
22.9
22.1
21.3
20.5
19.6
18.8
18.0
105
24.6
23.7
22.9
22.1
21.3
20.5
19.6
18.8
18.0
106
24.6
23.7
22.9
22.1
21.3
20.5
19.6
18.8
18.0
107
24.6
23.7
22.9
22.1
21.3
20.5
19.6
18.8
18.0
108
24.6
23.7
22.9
22.1
21.3
20.5
19.6
18.8
18.0
109
24.6
23.7
22.9
22.1
21.3
20.4
19.6
18.8
18.0
110
24.6
23.7
22.9
22.1
21.3
20.4
19.6
18.8
18.0
111
24.6
23.7
22.9
22.1
21.3
20.4
19.6
18.8
18.0
112
24.6
23.7
22.9
22.1
21.3
20.4
19.6
18.8
18.0
113
24.6
23.7
22.9
22.1
21.3
20.4
19.6
18.8
18.0
114
24.6
23.7
22.9
22.1
21.3
20.4
19.6
18.8
18.0
115
24.6
23.7
22.9
22.1
21.3
20.4
19.6
18.8
18.0
116
24.6
23.7
22.9
22.1
21.3
20.4
19.6
18.8
18.0
117
24.6
23.7
22.9
22.1
21.2
20.4
19.6
18.8
18.0
118
24.5
23.7
22.9
22.1
21.2
20.4
19.6
18.8
18.0
119
24.5
23.7
22.9
22.1
21.2
20.4
19.6
18.8
18.0
120+
24.5
23.7
22.9
22.0
21.2
20.4
19.6
18.8
18.0
Ages
72
73
74
75
76
77
78
79
80
0
84.7
84.6
84.6
84.6
84.6
84.6
84.6
84.6
84.6
1
83.8
83.8
83.8
83.8
83.8
83.8
83.8
83.8
83.8
2
82.8
82.8
82.8
82.8
82.8
82.8
82.8
82.8
82.8
3
81.8
81.8
81.8
81.8
81.8
81.8
81.8
81.8
81.8
4
80.9
80.8
80.8
80.8
80.8
80.8
80.8
80.8
80.8
5
79.9
79.9
79.9
79.9
79.9
79.8
79.8
79.8
79.8
6
78.9
78.9
78.9
78.9
78.9
78.9
78.9
78.9
78.9
7
77.9
77.9
77.9
77.9
77.9
77.9
77.9
77.9
77.9
8
76.9
76.9
76.9
76.9
76.9
76.9
76.9
76.9
76.9
9
75.9
75.9
75.9
75.9
75.9
75.9
75.9
75.9
75.9
10
74.9
74.9
74.9
74.9
74.9
74.9
74.9
74.9
74.9
11
73.9
73.9
73.9
73.9
73.9
73.9
73.9
73.9
73.9
12
73.0
73.0
73.0
72.9
72.9
72.9
72.9
72.9
72.9
13
72.0
72.0
72.0
72.0
72.0
72.0
71.9
71.9
71.9
14
71.0
71.0
71.0
71.0
71.0
71.0
71.0
71.0
71.0
15
70.0
70.0
70.0
70.0
70.0
70.0
70.0
70.0
70.0
16
69.0
69.0
69.0
69.0
69.0
69.0
69.0
69.0
69.0
17
68.1
68.1
68.0
68.0
68.0
68.0
68.0
68.0
68.0
18
67.1
67.1
67.1
67.1
67.1
67.0
67.0
67.0
67.0
19
66.1
66.1
66.1
66.1
66.1
66.1
66.1
66.1
66.1
20
65.1
65.1
65.1
65.1
65.1
65.1
65.1
65.1
65.1
21
64.2
64.2
64.1
64.1
64.1
64.1
64.1
64.1
64.1
22
63.2
63.2
63.2
63.2
63.2
63.1
63.1
63.1
63.1
23
62.2
62.2
62.2
62.2
62.2
62.2
62.2
62.2
62.1
24
61.3
61.2
61.2
61.2
61.2
61.2
61.2
61.2
61.2
25
60.3
60.3
60.3
60.3
60.2
60.2
60.2
60.2
60.2
26
59.3
59.3
59.3
59.3
59.3
59.3
59.3
59.3
59.2
27
58.4
58.4
58.3
58.3
58.3
58.3
58.3
58.3
58.3
28
57.4
57.4
57.4
57.4
57.4
57.3
57.3
57.3
57.3
29
56.5
56.4
56.4
56.4
56.4
56.4
56.4
56.4
56.4
30
55.5
55.5
55.5
55.5
55.4
55.4
55.4
55.4
55.4
31
54.5
54.5
54.5
54.5
54.5
54.5
54.5
54.5
54.4
32
53.6
53.6
53.6
53.5
53.5
53.5
53.5
53.5
53.5
33
52.6
52.6
52.6
52.6
52.6
52.6
52.6
52.5
52.5
34
51.7
51.7
51.7
51.6
51.6
51.6
51.6
51.6
51.6
35
50.8
50.7
50.7
50.7
50.7
50.7
50.6
50.6
50.6
36
49.8
49.8
49.8
49.7
49.7
49.7
49.7
49.7
49.7
37
48.9
48.8
48.8
48.8
48.8
48.8
48.7
48.7
48.7
38
47.9
47.9
47.9
47.8
47.8
47.8
47.8
47.8
47.8
39
47.0
46.9
46.9
46.9
46.9
46.9
46.8
46.8
46.8
40
46.0
46.0
46.0
45.9
45.9
45.9
45.9
45.9
45.9
41
45.1
45.1
45.0
45.0
45.0
45.0
44.9
44.9
44.9
42
44.2
44.1
44.1
44.1
44.0
44.0
44.0
44.0
43.9
43
43.2
43.2
43.2
43.1
43.1
43.1
43.0
43.0
43.0
44
42.3
42.3
42.2
42.2
42.2
42.1
42.1
42.1
42.1
45
41.4
41.4
41.3
41.3
41.2
41.2
41.2
41.1
41.1
46
40.5
40.4
40.4
40.3
40.3
40.3
40.2
40.2
40.2
47
39.6
39.5
39.5
39.4
39.4
39.3
39.3
39.3
39.2
Table 3 to Paragraph (d)
Ages
72
73
74
75
76
77
78
79
80
48
38.7
38.6
38.6
38.5
38.5
38.4
38.4
38.3
38.3
49
37.8
37.7
37.7
37.6
37.5
37.5
37.5
37.4
37.4
50
36.9
36.8
36.8
36.7
36.6
36.6
36.5
36.5
36.5
51
36.0
36.0
35.9
35.8
35.7
35.7
35.6
35.6
35.5
52
35.2
35.1
35.0
34.9
34.9
34.8
34.7
34.7
34.6
53
34.3
34.2
34.1
34.1
34.0
33.9
33.9
33.8
33.7
54
33.5
33.4
33.3
33.2
33.1
33.0
33.0
32.9
32.9
55
32.7
32.6
32.4
32.4
32.3
32.2
32.1
32.0
32.0
56
31.9
31.7
31.6
31.5
31.4
31.3
31.2
31.2
31.1
57
31.1
30.9
30.8
30.7
30.6
30.5
30.4
30.3
30.3
58
30.3
30.1
30.0
29.9
29.8
29.7
29.6
29.5
29.4
59
29.5
29.4
29.2
29.1
29.0
28.8
28.7
28.7
28.6
60
28.8
28.6
28.4
28.3
28.2
28.0
27.9
27.8
27.8
61
28.1
27.9
27.7
27.5
27.4
27.3
27.1
27.0
26.9
62
27.4
27.2
27.0
26.8
26.6
26.5
26.4
26.2
26.1
63
26.7
26.5
26.2
26.1
25.9
25.7
25.6
25.5
25.3
64
26.0
25.8
25.5
25.3
25.2
25.0
24.8
24.7
24.6
65
25.4
25.1
24.9
24.6
24.4
24.3
24.1
23.9
23.8
66
24.8
24.5
24.2
24.0
23.7
23.5
23.4
23.2
23.1
67
24.2
23.9
23.6
23.3
23.1
22.9
22.7
22.5
22.3
68
23.6
23.3
23.0
22.7
22.4
22.2
22.0
21.8
21.6
69
23.1
22.7
22.4
22.1
21.8
21.5
21.3
21.1
20.9
70
22.5
22.2
21.8
21.5
21.2
20.9
20.6
20.4
20.2
71
22.0
21.6
21.3
20.9
20.6
20.3
20.0
19.8
19.6
72
21.6
21.1
20.7
20.4
20.0
19.7
19.4
19.2
18.9
73
21.1
20.7
20.3
19.9
19.5
19.1
18.8
18.6
18.3
74
20.7
20.3
19.8
19.4
19.0
18.6
18.3
18.0
17.7
75
20.4
19.9
19.4
18.9
18.5
18.1
17.8
17.4
17.1
76
20.0
19.5
19.0
18.5
18.1
17.7
17.3
16.9
16.6
77
19.7
19.1
18.6
18.1
17.7
17.2
16.8
16.4
16.1
78
19.4
18.8
18.3
17.8
17.3
16.8
16.4
16.0
15.6
79
19.2
18.6
18.0
17.4
16.9
16.4
16.0
15.6
15.2
80
18.9
18.3
17.7
17.1
16.6
16.1
15.6
15.2
14.7
81
18.7
18.1
17.4
16.9
16.3
15.8
15.3
14.8
14.4
82
18.5
17.9
17.2
16.6
16.0
15.5
15.0
14.5
14.0
83
18.3
17.7
17.0
16.4
15.8
15.2
14.7
14.2
13.7
84
18.2
17.5
16.8
16.2
15.6
15.0
14.4
13.9
13.4
85
18.1
17.4
16.7
16.0
15.4
14.8
14.2
13.6
13.1
86
17.9
17.2
16.5
15.9
15.2
14.6
14.0
13.4
12.9
87
17.8
17.1
16.4
15.7
15.1
14.4
13.8
13.2
12.7
88
17.7
17.0
16.3
15.6
14.9
14.3
13.7
13.1
12.5
89
17.7
16.9
16.2
15.5
14.8
14.2
13.5
12.9
12.3
90
17.6
16.9
16.1
15.4
14.7
14.1
13.4
12.8
12.2
91
17.5
16.8
16.1
15.3
14.6
14.0
13.3
12.7
12.1
92
17.5
16.7
16.0
15.3
14.6
13.9
13.2
12.6
11.9
93
17.4
16.7
15.9
15.2
14.5
13.8
13.1
12.5
11.9
94
17.4
16.6
15.9
15.2
14.4
13.7
13.1
12.4
11.8
95
17.4
16.6
15.9
15.1
14.4
13.7
13.0
12.3
11.7
96
17.4
16.6
15.8
15.1
14.3
13.6
12.9
12.3
11.6
97
17.3
16.6
15.8
15.0
14.3
13.6
12.9
12.2
11.6
98
17.3
16.5
15.8
15.0
14.3
13.6
12.9
12.2
11.5
99
17.3
16.5
15.7
15.0
14.3
13.5
12.8
12.2
11.5
100
17.3
16.5
15.7
15.0
14.2
13.5
12.8
12.1
11.5
101
17.3
16.5
15.7
15.0
14.2
13.5
12.8
12.1
11.4
102
17.3
16.5
15.7
14.9
14.2
13.5
12.8
12.1
11.4
103
17.3
16.5
15.7
14.9
14.2
13.5
12.8
12.1
11.4
104
17.2
16.5
15.7
14.9
14.2
13.5
12.7
12.0
11.4
105
17.2
16.5
15.7
14.9
14.2
13.4
12.7
12.0
11.4
106
17.2
16.5
15.7
14.9
14.2
13.4
12.7
12.0
11.4
107
17.2
16.5
15.7
14.9
14.2
13.4
12.7
12.0
11.4
108
17.2
16.5
15.7
14.9
14.2
13.4
12.7
12.0
11.4
109
17.2
16.4
15.7
14.9
14.2
13.4
12.7
12.0
11.3
110
17.2
16.4
15.7
14.9
14.2
13.4
12.7
12.0
11.3
111
17.2
16.4
15.7
14.9
14.2
13.4
12.7
12.0
11.3
112
17.2
16.4
15.7
14.9
14.2
13.4
12.7
12.0
11.3
113
17.2
16.4
15.7
14.9
14.2
13.4
12.7
12.0
11.3
114
17.2
16.4
15.7
14.9
14.1
13.4
12.7
12.0
11.3
115
17.2
16.4
15.7
14.9
14.1
13.4
12.7
12.0
11.3
116
17.2
16.4
15.6
14.9
14.1
13.4
12.7
12.0
11.3
117
17.2
16.4
15.6
14.9
14.1
13.4
12.7
12.0
11.3
118
17.2
16.4
15.6
14.9
14.1
13.4
12.6
11.9
11.3
119
17.2
16.4
15.6
14.8
14.1
13.4
12.6
11.9
11.2
Table 3 to Paragraph (d)
Ages
72
73
74
75
76
77
78
79
80
120+
17.2
16.4
15.6
14.8
14.1
13.3
12.6
11.9
11.2
Ages
81
82
83
84
85
86
87
88
89
0
84.6
84.6
84.6
84.6
84.6
84.6
84.6
84.6
84.6
1
83.8
83.8
83.7
83.7
83.7
83.7
83.7
83.7
83.7
2
82.8
82.8
82.8
82.8
82.8
82.8
82.8
82.8
82.8
3
81.8
81.8
81.8
81.8
81.8
81.8
81.8
81.8
81.8
4
80.8
80.8
80.8
80.8
80.8
80.8
80.8
80.8
80.8
5
79.8
79.8
79.8
79.8
79.8
79.8
79.8
79.8
79.8
6
78.9
78.9
78.9
78.9
78.8
78.8
78.8
78.8
78.8
7
77.9
77.9
77.9
77.9
77.9
77.9
77.9
77.9
77.9
8
76.9
76.9
76.9
76.9
76.9
76.9
76.9
76.9
76.9
9
75.9
75.9
75.9
75.9
75.9
75.9
75.9
75.9
75.9
10
74.9
74.9
74.9
74.9
74.9
74.9
74.9
74.9
74.9
11
73.9
73.9
73.9
73.9
73.9
73.9
73.9
73.9
73.9
12
72.9
72.9
72.9
72.9
72.9
72.9
72.9
72.9
72.9
13
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
14
71.0
70.9
70.9
70.9
70.9
70.9
70.9
70.9
70.9
15
70.0
70.0
70.0
70.0
70.0
70.0
70.0
69.9
69.9
16
69.0
69.0
69.0
69.0
69.0
69.0
69.0
69.0
69.0
17
68.0
68.0
68.0
68.0
68.0
68.0
68.0
68.0
68.0
18
67.0
67.0
67.0
67.0
67.0
67.0
67.0
67.0
67.0
19
66.0
66.0
66.0
66.0
66.0
66.0
66.0
66.0
66.0
20
65.1
65.1
65.1
65.1
65.1
65.1
65.0
65.0
65.0
21
64.1
64.1
64.1
64.1
64.1
64.1
64.1
64.1
64.1
22
63.1
63.1
63.1
63.1
63.1
63.1
63.1
63.1
63.1
23
62.1
62.1
62.1
62.1
62.1
62.1
62.1
62.1
62.1
24
61.2
61.2
61.2
61.2
61.2
61.1
61.1
61.1
61.1
25
60.2
60.2
60.2
60.2
60.2
60.2
60.2
60.2
60.2
26
59.2
59.2
59.2
59.2
59.2
59.2
59.2
59.2
59.2
27
58.3
58.3
58.3
58.3
58.3
58.2
58.2
58.2
58.2
28
57.3
57.3
57.3
57.3
57.3
57.3
57.3
57.3
57.3
29
56.4
56.3
56.3
56.3
56.3
56.3
56.3
56.3
56.3
30
55.4
55.4
55.4
55.4
55.4
55.4
55.4
55.4
55.4
31
54.4
54.4
54.4
54.4
54.4
54.4
54.4
54.4
54.4
32
53.5
53.5
53.5
53.5
53.5
53.5
53.4
53.4
53.4
33
52.5
52.5
52.5
52.5
52.5
52.5
52.5
52.5
52.5
34
51.6
51.6
51.6
51.5
51.5
51.5
51.5
51.5
51.5
35
50.6
50.6
50.6
50.6
50.6
50.6
50.6
50.6
50.6
36
49.7
49.7
49.6
49.6
49.6
49.6
49.6
49.6
49.6
37
48.7
48.7
48.7
48.7
48.7
48.7
48.7
48.7
48.7
38
47.7
47.7
47.7
47.7
47.7
47.7
47.7
47.7
47.7
39
46.8
46.8
46.8
46.8
46.8
46.7
46.7
46.7
46.7
40
45.8
45.8
45.8
45.8
45.8
45.8
45.8
45.8
45.8
41
44.9
44.9
44.9
44.9
44.8
44.8
44.8
44.8
44.8
42
43.9
43.9
43.9
43.9
43.9
43.9
43.9
43.9
43.9
43
43.0
43.0
43.0
42.9
42.9
42.9
42.9
42.9
42.9
44
42.0
42.0
42.0
42.0
42.0
42.0
42.0
42.0
41.9
45
41.1
41.1
41.1
41.0
41.0
41.0
41.0
41.0
41.0
46
40.1
40.1
40.1
40.1
40.1
40.1
40.1
40.0
40.0
47
39.2
39.2
39.2
39.2
39.1
39.1
39.1
39.1
39.1
48
38.3
38.3
38.2
38.2
38.2
38.2
38.2
38.2
38.1
49
37.3
37.3
37.3
37.3
37.3
37.2
37.2
37.2
37.2
50
36.4
36.4
36.4
36.3
36.3
36.3
36.3
36.3
36.3
51
35.5
35.5
35.4
35.4
35.4
35.4
35.4
35.3
35.3
52
34.6
34.6
34.5
34.5
34.5
34.5
34.4
34.4
34.4
53
33.7
33.7
33.6
33.6
33.6
33.5
33.5
33.5
33.5
54
32.8
32.8
32.7
32.7
32.7
32.6
32.6
32.6
32.6
55
31.9
31.9
31.8
31.8
31.8
31.7
31.7
31.7
31.7
56
31.1
31.0
31.0
30.9
30.9
30.9
30.8
30.8
30.8
57
30.2
30.1
30.1
30.0
30.0
30.0
29.9
29.9
29.9
58
29.3
29.3
29.2
29.2
29.1
29.1
29.1
29.0
29.0
59
28.5
28.4
28.4
28.3
28.3
28.2
28.2
28.2
28.2
60
27.7
27.6
27.5
27.5
27.4
27.4
27.4
27.3
27.3
61
26.9
26.8
26.7
26.7
26.6
26.6
26.5
26.5
26.4
62
26.0
26.0
25.9
25.8
25.8
25.7
25.7
25.6
25.6
63
25.2
25.2
25.1
25.0
25.0
24.9
24.9
24.8
24.8
64
24.5
24.4
24.3
24.2
24.1
24.1
24.0
24.0
24.0
65
23.7
23.6
23.5
23.4
23.3
23.3
23.2
23.2
23.1
66
22.9
22.8
22.7
22.6
22.6
22.5
22.4
22.4
22.3
67
22.2
22.1
22.0
21.9
21.8
21.7
21.6
21.6
21.5
Table 3 to Paragraph (d)
Ages
81
82
83
84
85
86
87
88
89
68
21.5
21.3
21.2
21.1
21.0
20.9
20.9
20.8
20.7
69
20.7
20.6
20.5
20.4
20.3
20.2
20.1
20.0
20.0
70
20.0
19.9
19.7
19.6
19.5
19.4
19.3
19.2
19.2
71
19.4
19.2
19.0
18.9
18.8
18.7
18.6
18.5
18.4
72
18.7
18.5
18.3
18.2
18.1
17.9
17.8
17.7
17.7
73
18.1
17.9
17.7
17.5
17.4
17.2
17.1
17.0
16.9
74
17.4
17.2
17.0
16.8
16.7
16.5
16.4
16.3
16.2
75
16.9
16.6
16.4
16.2
16.0
15.9
15.7
15.6
15.5
76
16.3
16.0
15.8
15.6
15.4
15.2
15.1
14.9
14.8
77
15.8
15.5
15.2
15.0
14.8
14.6
14.4
14.3
14.2
78
15.3
15.0
14.7
14.4
14.2
14.0
13.8
13.7
13.5
79
14.8
14.5
14.2
13.9
13.6
13.4
13.2
13.1
12.9
80
14.4
14.0
13.7
13.4
13.1
12.9
12.7
12.5
12.3
81
14.0
13.6
13.2
12.9
12.6
12.4
12.2
12.0
11.8
82
13.6
13.2
12.8
12.5
12.2
11.9
11.7
11.5
11.3
83
13.2
12.8
12.4
12.1
11.8
11.5
11.2
11.0
10.8
84
12.9
12.5
12.1
11.7
11.4
11.1
10.8
10.5
10.3
85
12.6
12.2
11.8
11.4
11.0
10.7
10.4
10.1
9.9
86
12.4
11.9
11.5
11.1
10.7
10.4
10.0
9.8
9.5
87
12.2
11.7
11.2
10.8
10.4
10.0
9.7
9.4
9.1
88
12.0
11.5
11.0
10.5
10.1
9.8
9.4
9.1
8.8
89
11.8
11.3
10.8
10.3
9.9
9.5
9.1
8.8
8.5
90
11.6
11.1
10.6
10.1
9.7
9.3
8.9
8.6
8.3
91
11.5
10.9
10.4
9.9
9.5
9.1
8.7
8.3
8.0
92
11.4
10.8
10.3
9.8
9.3
8.9
8.5
8.1
7.8
93
11.3
10.7
10.1
9.6
9.2
8.7
8.3
7.9
7.6
94
11.2
10.6
10.0
9.5
9.0
8.6
8.2
7.8
7.4
95
11.1
10.5
9.9
9.4
8.9
8.5
8.0
7.6
7.3
96
11.0
10.4
9.9
9.3
8.8
8.4
7.9
7.5
7.1
97
11.0
10.4
9.8
9.2
8.7
8.3
7.8
7.4
7.0
98
10.9
10.3
9.7
9.2
8.7
8.2
7.7
7.3
6.9
99
10.9
10.2
9.7
9.1
8.6
8.1
7.6
7.2
6.8
100
10.8
10.2
9.6
9.1
8.5
8.0
7.6
7.2
6.8
101
10.8
10.2
9.6
9.0
8.5
8.0
7.5
7.1
6.7
102
10.8
10.1
9.6
9.0
8.5
8.0
7.5
7.0
6.6
103
10.7
10.1
9.5
9.0
8.4
7.9
7.4
7.0
6.6
104
10.7
10.1
9.5
8.9
8.4
7.9
7.4
7.0
6.6
105
10.7
10.1
9.5
8.9
8.4
7.9
7.4
6.9
6.5
106
10.7
10.1
9.5
8.9
8.4
7.9
7.4
6.9
6.5
107
10.7
10.1
9.5
8.9
8.4
7.9
7.4
6.9
6.5
108
10.7
10.1
9.5
8.9
8.4
7.8
7.4
6.9
6.5
109
10.7
10.1
9.5
8.9
8.4
7.8
7.4
6.9
6.5
110
10.7
10.1
9.5
8.9
8.3
7.8
7.4
6.9
6.5
111
10.7
10.1
9.5
8.9
8.3
7.8
7.3
6.9
6.5
112
10.7
10.1
9.5
8.9
8.3
7.8
7.3
6.9
6.5
113
10.7
10.0
9.4
8.9
8.3
7.8
7.3
6.9
6.4
114
10.7
10.0
9.4
8.9
8.3
7.8
7.3
6.9
6.4
115
10.7
10.0
9.4
8.8
8.3
7.8
7.3
6.8
6.4
116
10.6
10.0
9.4
8.8
8.3
7.7
7.3
6.8
6.4
117
10.6
10.0
9.4
8.8
8.2
7.7
7.2
6.8
6.3
118
10.6
10.0
9.3
8.8
8.2
7.7
7.2
6.7
6.3
119
10.6
9.9
9.3
8.7
8.2
7.6
7.1
6.6
6.2
120+
10.5
9.9
9.3
8.7
8.1
7.6
7.1
6.6
6.1
Ages
90
91
92
93
94
95
96
97
98
0
84.6
84.6
84.6
84.6
84.6
84.6
84.6
84.6
84.6
1
83.7
83.7
83.7
83.7
83.7
83.7
83.7
83.7
83.7
2
82.8
82.8
82.8
82.8
82.8
82.8
82.8
82.8
82.8
3
81.8
81.8
81.8
81.8
81.8
81.8
81.8
81.8
81.8
4
80.8
80.8
80.8
80.8
80.8
80.8
80.8
80.8
80.8
5
79.8
79.8
79.8
79.8
79.8
79.8
79.8
79.8
79.8
6
78.8
78.8
78.8
78.8
78.8
78.8
78.8
78.8
78.8
7
77.9
77.9
77.9
77.9
77.9
77.9
77.9
77.9
77.9
8
76.9
76.9
76.9
76.9
76.9
76.9
76.9
76.9
76.9
9
75.9
75.9
75.9
75.9
75.9
75.9
75.9
75.9
75.9
10
74.9
74.9
74.9
74.9
74.9
74.9
74.9
74.9
74.9
11
73.9
73.9
73.9
73.9
73.9
73.9
73.9
73.9
73.9
12
72.9
72.9
72.9
72.9
72.9
72.9
72.9
72.9
72.9
13
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
14
70.9
70.9
70.9
70.9
70.9
70.9
70.9
70.9
70.9
15
69.9
69.9
69.9
69.9
69.9
69.9
69.9
69.9
69.9
Table 3 to Paragraph (d)
Ages
90
91
92
93
94
95
96
97
98
16
69.0
69.0
69.0
69.0
69.0
69.0
69.0
69.0
69.0
17
68.0
68.0
68.0
68.0
68.0
68.0
68.0
68.0
68.0
18
67.0
67.0
67.0
67.0
67.0
67.0
67.0
67.0
67.0
19
66.0
66.0
66.0
66.0
66.0
66.0
66.0
66.0
66.0
20
65.0
65.0
65.0
65.0
65.0
65.0
65.0
65.0
65.0
21
64.1
64.1
64.1
64.1
64.1
64.1
64.1
64.1
64.1
22
63.1
63.1
63.1
63.1
63.1
63.1
63.1
63.1
63.1
23
62.1
62.1
62.1
62.1
62.1
62.1
62.1
62.1
62.1
24
61.1
61.1
61.1
61.1
61.1
61.1
61.1
61.1
61.1
25
60.2
60.2
60.2
60.2
60.2
60.2
60.2
60.2
60.2
26
59.2
59.2
59.2
59.2
59.2
59.2
59.2
59.2
59.2
27
58.2
58.2
58.2
58.2
58.2
58.2
58.2
58.2
58.2
28
57.3
57.3
57.3
57.3
57.3
57.3
57.3
57.3
57.3
29
56.3
56.3
56.3
56.3
56.3
56.3
56.3
56.3
56.3
30
55.4
55.3
55.3
55.3
55.3
55.3
55.3
55.3
55.3
31
54.4
54.4
54.4
54.4
54.4
54.4
54.4
54.4
54.4
32
53.4
53.4
53.4
53.4
53.4
53.4
53.4
53.4
53.4
33
52.5
52.5
52.5
52.5
52.5
52.5
52.5
52.5
52.5
34
51.5
51.5
51.5
51.5
51.5
51.5
51.5
51.5
51.5
35
50.6
50.6
50.6
50.6
50.6
50.6
50.6
50.6
50.6
36
49.6
49.6
49.6
49.6
49.6
49.6
49.6
49.6
49.6
37
48.6
48.6
48.6
48.6
48.6
48.6
48.6
48.6
48.6
38
47.7
47.7
47.7
47.7
47.7
47.7
47.7
47.7
47.7
39
46.7
46.7
46.7
46.7
46.7
46.7
46.7
46.7
46.7
40
45.8
45.8
45.8
45.8
45.8
45.8
45.8
45.8
45.8
41
44.8
44.8
44.8
44.8
44.8
44.8
44.8
44.8
44.8
42
43.9
43.9
43.8
43.8
43.8
43.8
43.8
43.8
43.8
43
42.9
42.9
42.9
42.9
42.9
42.9
42.9
42.9
42.9
44
41.9
41.9
41.9
41.9
41.9
41.9
41.9
41.9
41.9
45
41.0
41.0
41.0
41.0
41.0
41.0
41.0
41.0
41.0
46
40.0
40.0
40.0
40.0
40.0
40.0
40.0
40.0
40.0
47
39.1
39.1
39.1
39.1
39.1
39.1
39.1
39.1
39.1
48
38.1
38.1
38.1
38.1
38.1
38.1
38.1
38.1
38.1
49
37.2
37.2
37.2
37.2
37.2
37.2
37.2
37.2
37.2
50
36.3
36.2
36.2
36.2
36.2
36.2
36.2
36.2
36.2
51
35.3
35.3
35.3
35.3
35.3
35.3
35.3
35.3
35.3
52
34.4
34.4
34.4
34.4
34.4
34.4
34.3
34.3
34.3
53
33.5
33.5
33.5
33.4
33.4
33.4
33.4
33.4
33.4
54
32.6
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
55
31.7
31.6
31.6
31.6
31.6
31.6
31.6
31.6
31.6
56
30.8
30.7
30.7
30.7
30.7
30.7
30.7
30.7
30.7
57
29.9
29.9
29.8
29.8
29.8
29.8
29.8
29.8
29.8
58
29.0
29.0
29.0
29.0
28.9
28.9
28.9
28.9
28.9
59
28.1
28.1
28.1
28.1
28.1
28.1
28.0
28.0
28.0
60
27.3
27.3
27.2
27.2
27.2
27.2
27.2
27.2
27.2
61
26.4
26.4
26.4
26.4
26.3
26.3
26.3
26.3
26.3
62
25.6
25.6
25.5
25.5
25.5
25.5
25.5
25.5
25.5
63
24.7
24.7
24.7
24.7
24.7
24.6
24.6
24.6
24.6
64
23.9
23.9
23.9
23.8
23.8
23.8
23.8
23.8
23.8
65
23.1
23.1
23.0
23.0
23.0
23.0
23.0
23.0
22.9
66
22.3
22.3
22.2
22.2
22.2
22.2
22.2
22.1
22.1
67
21.5
21.5
21.4
21.4
21.4
21.4
21.3
21.3
21.3
68
20.7
20.7
20.6
20.6
20.6
20.6
20.5
20.5
20.5
69
19.9
19.9
19.8
19.8
19.8
19.7
19.7
19.7
19.7
70
19.1
19.1
19.0
19.0
19.0
18.9
18.9
18.9
18.9
71
18.4
18.3
18.3
18.2
18.2
18.2
18.1
18.1
18.1
72
17.6
17.5
17.5
17.4
17.4
17.4
17.4
17.3
17.3
73
16.9
16.8
16.7
16.7
16.6
16.6
16.6
16.6
16.5
74
16.1
16.1
16.0
15.9
15.9
15.9
15.8
15.8
15.8
75
15.4
15.3
15.3
15.2
15.2
15.1
15.1
15.0
15.0
76
14.7
14.6
14.6
14.5
14.4
14.4
14.3
14.3
14.3
77
14.1
14.0
13.9
13.8
13.7
13.7
13.6
13.6
13.6
78
13.4
13.3
13.2
13.1
13.1
13.0
12.9
12.9
12.9
79
12.8
12.7
12.6
12.5
12.4
12.3
12.3
12.2
12.2
80
12.2
12.1
11.9
11.9
11.8
11.7
11.6
11.6
11.5
81
11.6
11.5
11.4
11.3
11.2
11.1
11.0
11.0
10.9
82
11.1
10.9
10.8
10.7
10.6
10.5
10.4
10.4
10.3
83
10.6
10.4
10.3
10.1
10.0
9.9
9.9
9.8
9.7
84
10.1
9.9
9.8
9.6
9.5
9.4
9.3
9.2
9.2
85
9.7
9.5
9.3
9.2
9.0
8.9
8.8
8.7
8.7
86
9.3
9.1
8.9
8.7
8.6
8.5
8.4
8.3
8.2
87
8.9
8.7
8.5
8.3
8.2
8.0
7.9
7.8
7.7
88
8.6
8.3
8.1
7.9
7.8
7.6
7.5
7.4
7.3
89
8.3
8.0
7.8
7.6
7.4
7.3
7.1
7.0
6.9
90
8.0
7.7
7.5
7.3
7.1
6.9
6.8
6.7
6.6
91
7.7
7.5
7.2
7.0
6.8
6.6
6.5
6.4
6.2
92
7.5
7.2
7.0
6.7
6.5
6.4
6.2
6.1
5.9
93
7.3
7.0
6.7
6.5
6.3
6.1
5.9
5.8
5.7
94
7.1
6.8
6.5
6.3
6.1
5.9
5.7
5.5
5.4
95
6.9
6.6
6.4
6.1
5.9
5.7
5.5
5.3
5.2
96
6.8
6.5
6.2
5.9
5.7
5.5
5.3
5.1
5.0
97
6.7
6.4
6.1
5.8
5.5
5.3
5.1
4.9
4.8
98
6.6
6.2
5.9
5.7
5.4
5.2
5.0
4.8
4.6
99
6.5
6.1
5.8
5.5
5.3
5.0
4.8
4.6
4.5
100
6.4
6.0
5.7
5.4
5.2
4.9
4.7
4.5
4.3
101
6.3
6.0
5.6
5.3
5.1
4.8
4.6
4.4
4.2
102
6.3
5.9
5.6
5.3
5.0
4.7
4.5
4.3
4.1
103
6.2
5.9
5.5
5.2
4.9
4.7
4.5
4.2
4.1
104
6.2
5.8
5.5
5.2
4.9
4.6
4.4
4.2
4.0
105
6.1
5.8
5.4
5.1
4.9
4.6
4.4
4.1
4.0
106
6.1
5.8
5.4
5.1
4.8
4.6
4.3
4.1
3.9
107
6.1
5.8
5.4
5.1
4.8
4.6
4.3
4.1
3.9
108
6.1
5.7
5.4
5.1
4.8
4.5
4.3
4.1
3.9
109
6.1
5.7
5.4
5.1
4.8
4.5
4.3
4.1
3.9
110
6.1
5.7
5.4
5.1
4.8
4.5
4.3
4.1
3.9
111
6.1
5.7
5.4
5.1
4.8
4.5
4.3
4.1
3.9
112
6.1
5.7
5.4
5.1
4.8
4.5
4.3
4.0
3.8
113
6.1
5.7
5.3
5.0
4.7
4.5
4.2
4.0
3.8
114
6.0
5.7
5.3
5.0
4.7
4.4
4.2
4.0
3.8
115
6.0
5.6
5.3
5.0
4.7
4.4
4.2
4.0
3.8
116
6.0
5.6
5.2
4.9
4.6
4.4
4.1
3.9
3.7
117
5.9
5.5
5.2
4.9
4.6
4.3
4.0
3.8
3.6
118
5.8
5.5
5.1
4.8
4.5
4.2
3.9
3.7
3.5
119
5.8
5.4
5.0
4.7
4.4
4.1
3.8
3.6
3.3
120+
5.7
5.3
4.9
4.6
4.3
4.0
3.7
3.4
3.2
Ages
99
100
101
102
103
104
105
106
107
0
84.6
84.6
84.6
84.6
84.6
84.6
84.6
84.6
84.6
1
83.7
83.7
83.7
83.7
83.7
83.7
83.7
83.7
83.7
2
82.8
82.8
82.8
82.8
82.8
82.8
82.8
82.8
82.8
3
81.8
81.8
81.8
81.8
81.8
81.8
81.8
81.8
81.8
4
80.8
80.8
80.8
80.8
80.8
80.8
80.8
80.8
80.8
5
79.8
79.8
79.8
79.8
79.8
79.8
79.8
79.8
79.8
6
78.8
78.8
78.8
78.8
78.8
78.8
78.8
78.8
78.8
7
77.9
77.9
77.9
77.9
77.9
77.9
77.9
77.9
77.9
8
76.9
76.9
76.9
76.9
76.9
76.9
76.9
76.9
76.9
9
75.9
75.9
75.9
75.9
75.9
75.9
75.9
75.9
75.9
10
74.9
74.9
74.9
74.9
74.9
74.9
74.9
74.9
74.9
11
73.9
73.9
73.9
73.9
73.9
73.9
73.9
73.9
73.9
12
72.9
72.9
72.9
72.9
72.9
72.9
72.9
72.9
72.9
13
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
14
70.9
70.9
70.9
70.9
70.9
70.9
70.9
70.9
70.9
15
69.9
69.9
69.9
69.9
69.9
69.9
69.9
69.9
69.9
16
69.0
69.0
69.0
69.0
69.0
69.0
69.0
69.0
69.0
17
68.0
68.0
68.0
68.0
68.0
68.0
68.0
68.0
68.0
18
67.0
67.0
67.0
67.0
67.0
67.0
67.0
67.0
67.0
19
66.0
66.0
66.0
66.0
66.0
66.0
66.0
66.0
66.0
20
65.0
65.0
65.0
65.0
65.0
65.0
65.0
65.0
65.0
21
64.1
64.1
64.1
64.1
64.1
64.1
64.1
64.1
64.1
22
63.1
63.1
63.1
63.1
63.1
63.1
63.1
63.1
63.1
23
62.1
62.1
62.1
62.1
62.1
62.1
62.1
62.1
62.1
24
61.1
61.1
61.1
61.1
61.1
61.1
61.1
61.1
61.1
25
60.2
60.2
60.2
60.2
60.2
60.2
60.2
60.2
60.2
26
59.2
59.2
59.2
59.2
59.2
59.2
59.2
59.2
59.2
27
58.2
58.2
58.2
58.2
58.2
58.2
58.2
58.2
58.2
28
57.3
57.3
57.3
57.3
57.3
57.3
57.3
57.3
57.3
29
56.3
56.3
56.3
56.3
56.3
56.3
56.3
56.3
56.3
30
55.3
55.3
55.3
55.3
55.3
55.3
55.3
55.3
55.3
31
54.4
54.4
54.4
54.4
54.4
54.4
54.4
54.4
54.4
32
53.4
53.4
53.4
53.4
53.4
53.4
53.4
53.4
53.4
33
52.5
52.5
52.5
52.5
52.5
52.5
52.5
52.5
52.5
34
51.5
51.5
51.5
51.5
51.5
51.5
51.5
51.5
51.5
35
50.6
50.6
50.6
50.6
50.5
50.5
50.5
50.5
50.5
Table 3 to Paragraph (d)
Ages
99
100
101
102
103
104
105
106
107
36
49.6
49.6
49.6
49.6
49.6
49.6
49.6
49.6
49.6
37
48.6
48.6
48.6
48.6
48.6
48.6
48.6
48.6
48.6
38
47.7
47.7
47.7
47.7
47.7
47.7
47.7
47.7
47.7
39
46.7
46.7
46.7
46.7
46.7
46.7
46.7
46.7
46.7
40
45.8
45.8
45.8
45.8
45.8
45.8
45.7
45.7
45.7
41
44.8
44.8
44.8
44.8
44.8
44.8
44.8
44.8
44.8
42
43.8
43.8
43.8
43.8
43.8
43.8
43.8
43.8
43.8
43
42.9
42.9
42.9
42.9
42.9
42.9
42.9
42.9
42.9
44
41.9
41.9
41.9
41.9
41.9
41.9
41.9
41.9
41.9
45
41.0
41.0
41.0
41.0
41.0
41.0
41.0
41.0
41.0
46
40.0
40.0
40.0
40.0
40.0
40.0
40.0
40.0
40.0
47
39.1
39.0
39.0
39.0
39.0
39.0
39.0
39.0
39.0
48
38.1
38.1
38.1
38.1
38.1
38.1
38.1
38.1
38.1
49
37.2
37.1
37.1
37.1
37.1
37.1
37.1
37.1
37.1
50
36.2
36.2
36.2
36.2
36.2
36.2
36.2
36.2
36.2
51
35.3
35.3
35.3
35.3
35.3
35.3
35.3
35.3
35.3
52
34.3
34.3
34.3
34.3
34.3
34.3
34.3
34.3
34.3
53
33.4
33.4
33.4
33.4
33.4
33.4
33.4
33.4
33.4
54
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
55
31.6
31.6
31.6
31.6
31.6
31.6
31.6
31.6
31.6
56
30.7
30.7
30.7
30.7
30.7
30.7
30.7
30.7
30.7
57
29.8
29.8
29.8
29.8
29.8
29.8
29.8
29.8
29.8
58
28.9
28.9
28.9
28.9
28.9
28.9
28.9
28.9
28.9
59
28.0
28.0
28.0
28.0
28.0
28.0
28.0
28.0
28.0
60
27.2
27.1
27.1
27.1
27.1
27.1
27.1
27.1
27.1
61
26.3
26.3
26.3
26.3
26.3
26.3
26.3
26.3
26.3
62
25.4
25.4
25.4
25.4
25.4
25.4
25.4
25.4
25.4
63
24.6
24.6
24.6
24.6
24.6
24.6
24.6
24.6
24.6
64
23.8
23.8
23.8
23.7
23.7
23.7
23.7
23.7
23.7
65
22.9
22.9
22.9
22.9
22.9
22.9
22.9
22.9
22.9
66
22.1
22.1
22.1
22.1
22.1
22.1
22.1
22.1
22.1
67
21.3
21.3
21.3
21.3
21.3
21.3
21.3
21.3
21.3
68
20.5
20.5
20.5
20.5
20.5
20.5
20.5
20.5
20.5
69
19.7
19.7
19.7
19.7
19.6
19.6
19.6
19.6
19.6
70
18.9
18.9
18.9
18.8
18.8
18.8
18.8
18.8
18.8
71
18.1
18.1
18.1
18.0
18.0
18.0
18.0
18.0
18.0
72
17.3
17.3
17.3
17.3
17.3
17.2
17.2
17.2
17.2
73
16.5
16.5
16.5
16.5
16.5
16.5
16.5
16.5
16.5
74
15.7
15.7
15.7
15.7
15.7
15.7
15.7
15.7
15.7
75
15.0
15.0
15.0
14.9
14.9
14.9
14.9
14.9
14.9
76
14.3
14.2
14.2
14.2
14.2
14.2
14.2
14.2
14.2
77
13.5
13.5
13.5
13.5
13.5
13.5
13.4
13.4
13.4
78
12.8
12.8
12.8
12.8
12.8
12.7
12.7
12.7
12.7
79
12.2
12.1
12.1
12.1
12.1
12.0
12.0
12.0
12.0
80
11.5
11.5
11.4
11.4
11.4
11.4
11.4
11.4
11.4
81
10.9
10.8
10.8
10.8
10.7
10.7
10.7
10.7
10.7
82
10.2
10.2
10.2
10.1
10.1
10.1
10.1
10.1
10.1
83
9.7
9.6
9.6
9.6
9.5
9.5
9.5
9.5
9.5
84
9.1
9.1
9.0
9.0
9.0
8.9
8.9
8.9
8.9
85
8.6
8.5
8.5
8.5
8.4
8.4
8.4
8.4
8.4
86
8.1
8.0
8.0
8.0
7.9
7.9
7.9
7.9
7.9
87
7.6
7.6
7.5
7.5
7.4
7.4
7.4
7.4
7.4
88
7.2
7.2
7.1
7.0
7.0
7.0
6.9
6.9
6.9
89
6.8
6.8
6.7
6.6
6.6
6.6
6.5
6.5
6.5
90
6.5
6.4
6.3
6.3
6.2
6.2
6.1
6.1
6.1
91
6.1
6.0
6.0
5.9
5.9
5.8
5.8
5.8
5.8
92
5.8
5.7
5.6
5.6
5.5
5.5
5.4
5.4
5.4
93
5.5
5.4
5.3
5.3
5.2
5.2
5.1
5.1
5.1
94
5.3
5.2
5.1
5.0
4.9
4.9
4.9
4.8
4.8
95
5.0
4.9
4.8
4.7
4.7
4.6
4.6
4.6
4.6
96
4.8
4.7
4.6
4.5
4.5
4.4
4.4
4.3
4.3
97
4.6
4.5
4.4
4.3
4.2
4.2
4.1
4.1
4.1
98
4.5
4.3
4.2
4.1
4.1
4.0
4.0
3.9
3.9
99
4.3
4.2
4.1
4.0
3.9
3.8
3.8
3.8
3.7
100
4.2
4.1
3.9
3.8
3.7
3.7
3.6
3.6
3.6
101
4.1
3.9
3.8
3.7
3.6
3.5
3.5
3.5
3.4
102
4.0
3.8
3.7
3.6
3.5
3.4
3.4
3.3
3.3
103
3.9
3.7
3.6
3.5
3.4
3.3
3.3
3.2
3.2
104
3.8
3.7
3.5
3.4
3.3
3.3
3.2
3.2
3.2
105
3.8
3.6
3.5
3.4
3.3
3.2
3.1
3.1
3.1
106
3.8
3.6
3.5
3.3
3.2
3.2
3.1
3.1
3.1
107
3.7
3.6
3.4
3.3
3.2
3.2
3.1
3.1
3.0
108
3.7
3.6
3.4
3.3
3.2
3.1
3.1
3.0
3.0
109
3.7
3.6
3.4
3.3
3.2
3.1
3.1
3.0
3.0
110
3.7
3.5
3.4
3.3
3.2
3.1
3.1
3.0
3.0
111
3.7
3.5
3.4
3.3
3.2
3.1
3.0
3.0
3.0
112
3.7
3.5
3.4
3.3
3.2
3.1
3.0
3.0
3.0
113
3.6
3.5
3.4
3.2
3.1
3.1
3.0
3.0
2.9
114
3.6
3.5
3.3
3.2
3.1
3.0
3.0
2.9
2.9
115
3.6
3.4
3.3
3.2
3.1
3.0
2.9
2.9
2.9
116
3.5
3.3
3.2
3.1
3.0
2.9
2.8
2.8
2.8
117
3.4
3.3
3.1
3.0
2.9
2.8
2.7
2.7
2.7
118
3.3
3.1
3.0
2.8
2.7
2.6
2.6
2.5
2.5
119
3.1
2.9
2.8
2.6
2.5
2.4
2.4
2.3
2.3
120+
3.0
2.8
2.6
2.5
2.3
2.2
2.1
2.1
2.1
Table 3 to Paragraph (d)
Ages
108
109
110
111
112
113
114
115
116
0
84.6
84.6
84.6
84.6
84.6
84.6
84.6
84.6
84.6
1
83.7
83.7
83.7
83.7
83.7
83.7
83.7
83.7
83.7
2
82.8
82.8
82.8
82.8
82.8
82.8
82.8
82.8
82.8
3
81.8
81.8
81.8
81.8
81.8
81.8
81.8
81.8
81.8
4
80.8
80.8
80.8
80.8
80.8
80.8
80.8
80.8
80.8
5
79.8
79.8
79.8
79.8
79.8
79.8
79.8
79.8
79.8
6
78.8
78.8
78.8
78.8
78.8
78.8
78.8
78.8
78.8
7
77.9
77.9
77.9
77.9
77.9
77.9
77.9
77.9
77.9
8
76.9
76.9
76.9
76.9
76.9
76.9
76.9
76.9
76.9
9
75.9
75.9
75.9
75.9
75.9
75.9
75.9
75.9
75.9
10
74.9
74.9
74.9
74.9
74.9
74.9
74.9
74.9
74.9
11
73.9
73.9
73.9
73.9
73.9
73.9
73.9
73.9
73.9
12
72.9
72.9
72.9
72.9
72.9
72.9
72.9
72.9
72.9
13
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
71.9
14
70.9
70.9
70.9
70.9
70.9
70.9
70.9
70.9
70.9
15
69.9
69.9
69.9
69.9
69.9
69.9
69.9
69.9
69.9
16
69.0
69.0
69.0
69.0
69.0
69.0
69.0
69.0
69.0
17
68.0
68.0
68.0
68.0
68.0
68.0
68.0
68.0
68.0
18
67.0
67.0
67.0
67.0
67.0
67.0
67.0
67.0
67.0
19
66.0
66.0
66.0
66.0
66.0
66.0
66.0
66.0
66.0
20
65.0
65.0
65.0
65.0
65.0
65.0
65.0
65.0
65.0
21
64.1
64.1
64.1
64.1
64.1
64.1
64.1
64.1
64.1
22
63.1
63.1
63.1
63.1
63.1
63.1
63.1
63.1
63.1
23
62.1
62.1
62.1
62.1
62.1
62.1
62.1
62.1
62.1
24
61.1
61.1
61.1
61.1
61.1
61.1
61.1
61.1
61.1
25
60.2
60.2
60.2
60.2
60.2
60.2
60.2
60.2
60.2
26
59.2
59.2
59.2
59.2
59.2
59.2
59.2
59.2
59.2
27
58.2
58.2
58.2
58.2
58.2
58.2
58.2
58.2
58.2
28
57.3
57.3
57.3
57.3
57.3
57.3
57.3
57.3
57.3
29
56.3
56.3
56.3
56.3
56.3
56.3
56.3
56.3
56.3
30
55.3
55.3
55.3
55.3
55.3
55.3
55.3
55.3
55.3
31
54.4
54.4
54.4
54.4
54.4
54.4
54.4
54.4
54.4
32
53.4
53.4
53.4
53.4
53.4
53.4
53.4
53.4
53.4
33
52.5
52.5
52.5
52.5
52.5
52.5
52.5
52.5
52.5
34
51.5
51.5
51.5
51.5
51.5
51.5
51.5
51.5
51.5
35
50.5
50.5
50.5
50.5
50.5
50.5
50.5
50.5
50.5
36
49.6
49.6
49.6
49.6
49.6
49.6
49.6
49.6
49.6
37
48.6
48.6
48.6
48.6
48.6
48.6
48.6
48.6
48.6
38
47.7
47.7
47.7
47.7
47.7
47.7
47.7
47.7
47.7
39
46.7
46.7
46.7
46.7
46.7
46.7
46.7
46.7
46.7
40
45.7
45.7
45.7
45.7
45.7
45.7
45.7
45.7
45.7
41
44.8
44.8
44.8
44.8
44.8
44.8
44.8
44.8
44.8
42
43.8
43.8
43.8
43.8
43.8
43.8
43.8
43.8
43.8
43
42.9
42.9
42.9
42.9
42.9
42.9
42.9
42.9
42.9
44
41.9
41.9
41.9
41.9
41.9
41.9
41.9
41.9
41.9
45
41.0
41.0
41.0
41.0
41.0
41.0
41.0
41.0
41.0
46
40.0
40.0
40.0
40.0
40.0
40.0
40.0
40.0
40.0
47
39.0
39.0
39.0
39.0
39.0
39.0
39.0
39.0
39.0
48
38.1
38.1
38.1
38.1
38.1
38.1
38.1
38.1
38.1
49
37.1
37.1
37.1
37.1
37.1
37.1
37.1
37.1
37.1
50
36.2
36.2
36.2
36.2
36.2
36.2
36.2
36.2
36.2
51
35.3
35.3
35.3
35.3
35.3
35.3
35.3
35.3
35.3
52
34.3
34.3
34.3
34.3
34.3
34.3
34.3
34.3
34.3
53
33.4
33.4
33.4
33.4
33.4
33.4
33.4
33.4
33.4
54
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
55
31.6
31.6
31.6
31.6
31.6
31.6
31.6
31.6
31.6
56
30.7
30.7
30.7
30.7
30.7
30.7
30.7
30.7
30.7
57
29.8
29.8
29.8
29.8
29.8
29.8
29.8
29.8
29.8
58
28.9
28.9
28.9
28.9
28.9
28.9
28.9
28.9
28.9
59
28.0
28.0
28.0
28.0
28.0
28.0
28.0
28.0
28.0
60
27.1
27.1
27.1
27.1
27.1
27.1
27.1
27.1
27.1
61
26.3
26.3
26.3
26.3
26.3
26.3
26.3
26.3
26.3
62
25.4
25.4
25.4
25.4
25.4
25.4
25.4
25.4
25.4
63
24.6
24.6
24.6
24.6
24.6
24.6
24.6
24.6
24.6
64
23.7
23.7
23.7
23.7
23.7
23.7
23.7
23.7
23.7
65
22.9
22.9
22.9
22.9
22.9
22.9
22.9
22.9
22.9
66
22.1
22.1
22.1
22.1
22.1
22.1
22.1
22.1
22.1
67
21.3
21.3
21.3
21.3
21.3
21.3
21.3
21.3
21.3
68
20.5
20.4
20.4
20.4
20.4
20.4
20.4
20.4
20.4
69
19.6
19.6
19.6
19.6
19.6
19.6
19.6
19.6
19.6
70
18.8
18.8
18.8
18.8
18.8
18.8
18.8
18.8
18.8
71
18.0
18.0
18.0
18.0
18.0
18.0
18.0
18.0
18.0
72
17.2
17.2
17.2
17.2
17.2
17.2
17.2
17.2
17.2
73
16.5
16.4
16.4
16.4
16.4
16.4
16.4
16.4
16.4
74
15.7
15.7
15.7
15.7
15.7
15.7
15.7
15.7
15.6
75
14.9
14.9
14.9
14.9
14.9
14.9
14.9
14.9
14.9
76
14.2
14.2
14.2
14.2
14.2
14.2
14.1
14.1
14.1
77
13.4
13.4
13.4
13.4
13.4
13.4
13.4
13.4
13.4
78
12.7
12.7
12.7
12.7
12.7
12.7
12.7
12.7
12.7
79
12.0
12.0
12.0
12.0
12.0
12.0
12.0
12.0
12.0
80
11.4
11.3
11.3
11.3
11.3
11.3
11.3
11.3
11.3
81
10.7
10.7
10.7
10.7
10.7
10.7
10.7
10.7
10.6
82
10.1
10.1
10.1
10.1
10.1
10.0
10.0
10.0
10.0
83
9.5
9.5
9.5
9.5
9.5
9.4
9.4
9.4
9.4
84
8.9
8.9
8.9
8.9
8.9
8.9
8.9
8.8
8.8
85
8.4
8.4
8.3
8.3
8.3
8.3
8.3
8.3
8.3
86
7.8
7.8
7.8
7.8
7.8
7.8
7.8
7.8
7.7
87
7.4
7.4
7.4
7.3
7.3
7.3
7.3
7.3
7.3
88
6.9
6.9
6.9
6.9
6.9
6.9
6.9
6.8
6.8
89
6.5
6.5
6.5
6.5
6.5
6.4
6.4
6.4
6.4
90
6.1
6.1
6.1
6.1
6.1
6.1
6.0
6.0
6.0
91
5.7
5.7
5.7
5.7
5.7
5.7
5.7
5.6
5.6
92
5.4
5.4
5.4
5.4
5.4
5.3
5.3
5.3
5.2
93
5.1
5.1
5.1
5.1
5.1
5.0
5.0
5.0
4.9
94
4.8
4.8
4.8
4.8
4.8
4.7
4.7
4.7
4.6
95
4.5
4.5
4.5
4.5
4.5
4.5
4.4
4.4
4.4
96
4.3
4.3
4.3
4.3
4.3
4.2
4.2
4.2
4.1
97
4.1
4.1
4.1
4.1
4.0
4.0
4.0
4.0
3.9
98
3.9
3.9
3.9
3.9
3.8
3.8
3.8
3.8
3.7
99
3.7
3.7
3.7
3.7
3.7
3.6
3.6
3.6
3.5
100
3.6
3.6
3.5
3.5
3.5
3.5
3.5
3.4
3.3
101
3.4
3.4
3.4
3.4
3.4
3.4
3.3
3.3
3.2
102
3.3
3.3
3.3
3.3
3.3
3.2
3.2
3.2
3.1
103
3.2
3.2
3.2
3.2
3.2
3.1
3.1
3.1
3.0
104
3.1
3.1
3.1
3.1
3.1
3.1
3.0
3.0
2.9
105
3.1
3.1
3.1
3.0
3.0
3.0
3.0
2.9
2.8
106
3.0
3.0
3.0
3.0
3.0
3.0
2.9
2.9
2.8
107
3.0
3.0
3.0
3.0
3.0
2.9
2.9
2.9
2.8
108
3.0
3.0
3.0
3.0
2.9
2.9
2.9
2.8
2.8
109
3.0
3.0
3.0
3.0
2.9
2.9
2.9
2.8
2.8
110
3.0
3.0
3.0
2.9
2.9
2.9
2.9
2.8
2.7
111
3.0
3.0
2.9
2.9
2.9
2.9
2.8
2.8
2.7
112
2.9
2.9
2.9
2.9
2.9
2.9
2.8
2.8
2.7
113
2.9
2.9
2.9
2.9
2.9
2.8
2.8
2.8
2.7
114
2.9
2.9
2.9
2.8
2.8
2.8
2.8
2.7
2.6
115
2.8
2.8
2.8
2.8
2.8
2.8
2.7
2.7
2.6
116
2.8
2.8
2.7
2.7
2.7
2.7
2.6
2.6
2.5
117
2.7
2.6
2.6
2.6
2.6
2.6
2.5
2.5
2.4
118
2.5
2.5
2.5
2.4
2.4
2.4
2.4
2.3
2.2
119
2.3
2.3
2.2
2.2
2.2
2.2
2.1
2.1
2.0
120+
2.0
2.0
2.0
2.0
2.0
1.9
1.9
1.8
1.8
Table 3 to Paragraph (d)
Ages
117
118
119
120+
0
84.6
84.6
84.6
84.6
1
83.7
83.7
83.7
83.7
2
82.8
82.8
82.8
82.8
3
81.8
81.8
81.8
81.8
4
80.8
80.8
80.8
80.8
5
79.8
79.8
79.8
79.8
6
78.8
78.8
78.8
78.8
7
77.9
77.9
77.9
77.9
8
76.9
76.9
76.9
76.9
9
75.9
75.9
75.9
75.9
10
74.9
74.9
74.9
74.9
11
73.9
73.9
73.9
73.9
12
72.9
72.9
72.9
72.9
13
71.9
71.9
71.9
71.9
14
70.9
70.9
70.9
70.9
15
69.9
69.9
69.9
69.9
16
69.0
69.0
69.0
69.0
17
68.0
68.0
68.0
68.0
18
67.0
67.0
67.0
67.0
19
66.0
66.0
66.0
66.0
20
65.0
65.0
65.0
65.0
21
64.1
64.1
64.1
64.1
22
63.1
63.1
63.1
63.1
23
62.1
62.1
62.1
62.1
24
61.1
61.1
61.1
61.1
25
60.2
60.2
60.2
60.2
26
59.2
59.2
59.2
59.2
27
58.2
58.2
58.2
58.2
28
57.3
57.3
57.3
57.3
29
56.3
56.3
56.3
56.3
30
55.3
55.3
55.3
55.3
31
54.4
54.4
54.4
54.4
32
53.4
53.4
53.4
53.4
33
52.5
52.5
52.5
52.5
34
51.5
51.5
51.5
51.5
35
50.5
50.5
50.5
50.5
36
49.6
49.6
49.6
49.6
37
48.6
48.6
48.6
48.6
38
47.7
47.7
47.7
47.7
39
46.7
46.7
46.7
46.7
40
45.7
45.7
45.7
45.7
41
44.8
44.8
44.8
44.8
42
43.8
43.8
43.8
43.8
43
42.9
42.9
42.9
42.9
44
41.9
41.9
41.9
41.9
45
41.0
41.0
41.0
41.0
46
40.0
40.0
40.0
40.0
47
39.0
39.0
39.0
39.0
48
38.1
38.1
38.1
38.1
49
37.1
37.1
37.1
37.1
50
36.2
36.2
36.2
36.2
51
35.3
35.3
35.3
35.3
52
34.3
34.3
34.3
34.3
53
33.4
33.4
33.4
33.4
54
32.5
32.5
32.5
32.5
55
31.6
31.6
31.6
31.6
56
30.7
30.7
30.7
30.6
57
29.8
29.8
29.8
29.8
58
28.9
28.9
28.9
28.9
59
28.0
28.0
28.0
28.0
60
27.1
27.1
27.1
27.1
61
26.3
26.3
26.2
26.2
62
25.4
25.4
25.4
25.4
63
24.6
24.5
24.5
24.5
64
23.7
23.7
23.7
23.7
65
22.9
22.9
22.9
22.9
66
22.1
22.1
22.1
22.0
67
21.2
21.2
21.2
21.2
68
20.4
20.4
20.4
20.4
69
19.6
19.6
19.6
19.6
70
18.8
18.8
18.8
18.8
71
18.0
18.0
18.0
18.0
72
17.2
17.2
17.2
17.2
73
16.4
16.4
16.4
16.4
74
15.6
15.6
15.6
15.6
75
14.9
14.9
14.8
14.8
76
14.1
14.1
14.1
14.1
77
13.4
13.4
13.4
13.3
78
12.7
12.6
12.6
12.6
79
12.0
11.9
11.9
11.9
80
11.3
11.3
11.2
11.2
81
10.6
10.6
10.6
10.5
82
10.0
10.0
9.9
9.9
83
9.4
9.3
9.3
9.3
84
8.8
8.8
8.7
8.7
85
8.2
8.2
8.2
8.1
86
7.7
7.7
7.6
7.6
87
7.2
7.2
7.1
7.1
88
6.8
6.7
6.6
6.6
89
6.3
6.3
6.2
6.1
90
5.9
5.8
5.8
5.7
91
5.5
5.5
5.4
5.3
92
5.2
5.1
5.0
4.9
93
4.9
4.8
4.7
4.6
94
4.6
4.5
4.4
4.3
95
4.3
4.2
4.1
4.0
96
4.0
3.9
3.8
3.7
97
3.8
3.7
3.6
3.4
98
3.6
3.5
3.3
3.2
99
3.4
3.3
3.1
3.0
100
3.3
3.1
2.9
2.8
101
3.1
3.0
2.8
2.6
102
3.0
2.8
2.6
2.5
103
2.9
2.7
2.5
2.3
104
2.8
2.6
2.4
2.2
105
2.7
2.6
2.4
2.1
106
2.7
2.5
2.3
2.1
107
2.7
2.5
2.3
2.1
108
2.7
2.5
2.3
2.0
109
2.6
2.5
2.3
2.0
110
2.6
2.5
2.2
2.0
111
2.6
2.4
2.2
2.0
112
2.6
2.4
2.2
2.0
113
2.6
2.4
2.2
1.9
114
2.5
2.4
2.1
1.9
115
2.5
2.3
2.1
1.8
116
2.4
2.2
2.0
1.8
117
2.3
2.1
1.9
1.6
118
2.1
1.9
1.7
1.4
119
1.9
1.7
1.3
1.1
120+
1.6
1.4
1.1
1.0
(e) Mortality rates. The following are the mortality
rates used to calculate the tables set forth in paragraphs (b),
(c), and (d) of this section.
Table 4 to Paragraph (e)
Age
Probability of death
0
0.001762
1
0.000441
2
0.000292
3
0.000232
4
0.000177
5
0.000161
6
0.000153
7
0.000145
8
0.000132
9
0.000127
10
0.000128
11
0.000135
12
0.000146
13
0.000164
14
0.000192
15
0.000223
16
0.000253
17
0.000276
18
0.000293
19
0.000304
20
0.000313
21
0.000343
22
0.000377
23
0.000421
24
0.000466
25
0.000520
26
0.000581
27
0.000630
28
0.000677
29
0.000720
30
0.000763
31
0.000799
32
0.000824
33
0.000833
34
0.000830
35
0.000823
36
0.000819
37
0.000824
38
0.000836
39
0.000853
40
0.000879
41
0.000909
42
0.000945
43
0.000980
44
0.001019
45
0.001065
46
0.001132
47
0.001225
48
0.001345
49
0.001485
50
0.001656
51
0.001874
52
0.002121
53
0.002397
54
0.002701
55
0.003032
56
0.003390
57
0.003774
58
0.004181
59
0.004613
60
0.005071
61
0.005554
62
0.006071
63
0.006624
64
0.007225
65
0.007884
66
0.008238
67
0.008659
68
0.009163
69
0.009767
70
0.010491
71
0.011358
72
0.012385
73
0.013598
74
0.015014
75
0.016670
76
0.018587
77
0.020815
78
0.023391
79
0.026387
80
0.029850
81
0.033883
82
0.038544
83
0.043880
84
0.049956
85
0.056799
86
0.064436
87
0.072882
88
0.082137
89
0.092172
90
0.102919
91
0.114344
92
0.126605
93
0.139936
94
0.154844
95
0.171902
96
0.187210
97
0.204659
98
0.222921
99
0.241884
100
0.261476
101
0.281536
102
0.301847
103
0.322371
104
0.342940
105
0.361261
106
0.372886
107
0.381098
108
0.383358
109
0.385709
110
0.388092
111
0.390353
112
0.392822
113
0.395188
114
0.397567
115
0.400000
116
0.400000
117
0.400000
118
0.400000
119
0.400000
120
0.400000
(f) Applicability dates - (1) In general. The life
expectancy tables and Uniform Lifetime Table set forth in this
section apply for distribution calendar years beginning on or after
January 1, 2022. For life expectancy tables and the Uniform
Lifetime Table applicable for earlier distribution calendar years,
see § 1.401(a)(9)-9, as set forth in 26 CFR part 1 revised as of
April 1, 2020 (formerly applicable § 1.401(a)(9)-9).
(2) Application to life expectancies that may not be
recalculated - (i) Redetermination of initial life
expectancy using current tables. If an employee died before
January 1, 2022, and, under the rules of § 1.401(a)(9)-5, the
distribution period that applies for a calendar year following the
calendar year of the employee's death is equal to a single life
expectancy calculated as of the calendar year of the employee's
death (or, if applicable, the following calendar year), reduced by
1 for each subsequent year, then that life expectancy is reset as
provided in paragraph (f)(2)(ii) of this section. Similarly, if an
employee's sole beneficiary is the employee's surviving spouse, and
the spouse dies before January 1, 2022, then the spouse's life
expectancy for the calendar year of the spouse's death (which is
used to determine the applicable distribution period for later
years) is reset as provided in paragraph (f)(2)(ii) of this
section.
(ii) Determination of applicable distribution period -
(A) Distribution period based on new life expectancy. With
respect to a life expectancy described in paragraph (f)(2)(i) of
this section, the distribution period that applies for a
distribution calendar year beginning on or after January 1, 2022,
is determined by using the Single Life Table in paragraph (b) of
this section to determine the initial life expectancy for the age
of the relevant individual in the relevant calendar year and then
reducing the resulting distribution period by 1 for each subsequent
year. However, see section 401(a)(9)(H)(ii) and (iii) for rules
limiting the availability of a life expectancy distribution
period.
(B) Example of redetermination. Assume that an employee
died at age 80 in 2019 and the employee's designated beneficiary
(who was not the employee's spouse) was age 75 in the year of the
employee's death. For 2020, the distribution period that would have
applied for the beneficiary was 12.7 years (the period applicable
for a 76-year-old under the Single Life Table in formerly
applicable § 1.401(a)(9)-9), and for 2021, it would have been 11.7
years (the original distribution period, reduced by 1 year). For
2022, if the designated beneficiary is still alive, then the
applicable distribution period would be 12.1 years (the 14.1-year
life expectancy for a 76-year-old under the Single Life Table in
paragraph (b) of this section, reduced by 2 years). However, see
section 401(a)(9)(H)(iii) for rules regarding how to apply the
required distribution rules to defined contribution plans if the
eligible designated beneficiary dies prior to distribution of the
employee's entire interest.